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HomeMy WebLinkAboutOrdinance 18461-02-2009Ordinance No. 18461-02-2009 AN ORDINANCE fNCREA5kNG APPROPRIATIONS IN THE GENERAL FUND IN THE AMOUNT OF 51,554,834.00 IN THE DEPARTMENTS THAT ARE OVER BUDGET, AND DECREASING THE UNRESERVED, UNDESIGNATED GENERAL FUND BALANGE BY THE SAME AMOUNT FOR THE PURPOSE OF FINALIZING THE FISCAL YEAR 2007 BUDGET; PROVIDING FOR A SEVERABILITY CLAUSE; MAKING THIS ORDINANCE CUMULATIVE flF PRIOR ORDINANCES IN CONFLICT HEREWITH; AND PROVIDING AN EFFECTIVE DATE. BE IT ORDAINED BY THE CITY COUNGL OF THE CITY OF FORT WORTH, TEXAS: SECTION 1. That in addition to those amounts allocated to the various City departments for Fiscal Year 2008-2009, there shall also be increased appropriations in the General Fund in the amount of $1,554,834.00 in the departments that are over budget, and decreasing the unreserved, undesignated General Fund Balance by the same amount, for the purpose of finalizing the Fiscal Year 2007 Budget. SECTION 2. That should any portion, section or part of a section of this ordinance be declared invalid, inoperative or void for any reason by a court of competent jurisdiction, such decision, opinion or judgment shall in no way impair the remaining portions, sections, or parts of sections of this ordinance, which said remaining provisions shall be and remain in full farce and effect. SEGTION 3. That this ordinance shall be cumulative of Ordinance No. 18283 and all other ordinances and appropriations amending the same except in those instances where the provisions of this ordinance are in direct conflict with such other ordinances and appropriations, in which instance said conflicting provisions of said prior ordinances and appropriations are hereby expressly repealed. SEGTION 4. This ordinance shall take effect upon adoption. APPROVED AS TO FORM AND LEGALITY: P it 5} x'r r ~l. Ass+5ta t C„fy A prilPy'~_ •J f+f~f?6~Tf:D ANxi EFFEC°T'IkJE F,U3~itys}~+ f City of Fort Worth, Texas Mayor and Council Communication CC3itP1C#L. ACaTiC)A!: Approved or- 2t3l24t39 -Card. Plcis. 1461-Q2-20fl9, 18462-~-20tt9 18463-tI2-2009 DATE: Tuesday, February 03, 2009 LOG NAME: 13FY07YRENDBdGT NO.: G-16450 SUBJECT: _ _... Adopt Supplemental Appropriation Ordinances for Fiscal Year 2007 Year End Budget Adjustments RECOMMENDATION: It is recommended that the City Council: 1. Adopt the attached supplemental appropriation ordinance increasing appropriations for Fiscal Year 2007 by $1,554,834.00 in the General Fund departments that are over budget and decreasing the Unreserved, Undesignated General Fund balance by the same amount; 2. Adapt the attached supplemental appropriation ordinance increasing estimated receipts and appropriations for Fiscal Year 2007 by $652,884.00 in the Retirement Fund; and 3. Adopt the attached supplemental appropriation ordinance increasing appropriations for Fiscal Year 2007 by $17,701.00 in the Culture and Tourism Fund and decreasing the Unreserved, Undesignated Culture and Tourism Fund balance by the same amount. DISCUSSION: The City's annual General Fund operating budget is formally enacted into law by City Council action adopting an appropriation ordinance that establishes spending limits for each department's operation. The purpose of this Mayor and Counoil Communication {M8,C} is to provide the City Council with the final balanced budget, per the audit, for the year-ending September 30, 2007. This process begins with the recording of a8 expenditures from October 1, 2006, to September 30, 2007, plus a{I expenditures found posted to Fiscal Year 2008 that should be posted as prior year expenditures. As a result of the external auditors' review, additional expenditure entries are either posted or re-classed, resulting in changes to departments' final total expenditures. AIk departments" final expenditures are then compared against the budgeted amount appreued from the origenal or supplemental appropriation during the year, which results in today s aCkit3n. The amounts over #?udget crust be atat;r~,priated by at ti«n of ;t•.e Ci a` Council =n accordance `fl'ith the City GI~arter r'Chapter X, Section 5, as3d Expenditure C)niy F'urse3arrt to Appropr€ationst, TE~is action represents the finale step before the audit can be completed and the CosrpreEtens€ve Annual Financial Report be published. GEN~F2AI~ FUND DEPARTMENT ADDITIC~N~L APPR{}F~RIA,TI£?N Fir~Etnce s:c",' ll.t"1 s~.Ot:~ f,^'uns~}itsal i *€~urt $ tr`t rlt~tl.~t7f1 L.ot.:name: t3FY`ti?Yt2L.'vI7t3T.)G"1' f'a~e Y of"4 Public Library $416.00 Public Events and Facilities $482,236.00 Development $88,613.00 Total General Fund $1,55d,834,0U Below is a brief explanation of the activity that caused these departments to exceed their budgets Finance -Overage due to operating transfers out of bond proceeds far telecommunications system improvements; Municipal Court -Overage was due to increases in temporary labor costs, minor equipment, other contractual costs and less than expected salary savings; Public Library -The slight overage was primarily due to supply items; Public Events and Facilities -Overage was due to higher than anticipated expenditures in personnel, supplies and contractual services for the Wiil Rogers Memorial Center and other contractual services far the Fort Worth Convention Center, which were offset by additional revenues; and Development -Overage was primarily due to increased personnel casts in the Development and Building Administration and Inspection Field Operations. While this M&C concentrates an the departments that need additional appropriations, it is appropriate to note that Fiscal Year 2007 revenue collections were over budget for the General Fund, as follows: REVENUES {000's Omitted} Genera! Property Taxes Other Local Taxes Charges for Services Licenses and Permits Fines and Forfeitures Revenue from Use of Money and Property Interest Income Intergovernmental Gas Leases and Royalties Other Tota! Genera! Fund Revenues ACTUAL- BUDGET VARIANCE $288,907 $291,590 ($2,683} $107,528 $104,848 $2,680 $14,937 $14,497 $440 $49,552 $50,746 ($1,194} $11,789 $11,763 $26 $7,636 $8,299 {$663} $6,903 $2,984 $3,919 $0 $612 {$612} $167 $0 $167 $2.669 $1.,458 $1,211 $49b,088 $486,797 $3,291. It is also note~,varthy to mention departments that did not exceed ar had savings below the approved budget, as identified below. Savings noted below may or may not be Fully realized because the funds are ,f; ~?ed fxy,E?r for {.ESE,' :n Fisa~ai 'fear ~tJ~S~°~w~==~?. ~l115 4EwC9,3rS K21Ciu;.t ofken when a ~;oESstru~:tEOro c~~rttra(~t to KeS rrek7Ce tna;, a y'c'~~dr tta F°Xe~ute :~C =,+Jt"Fe9"! vehs'-":GeS to KEj it:?r,~ef than a year tC? tJEd, o<der and rece:vF?. ~EPARTNtFNT APPRt7PR1ATE[} SAVING5 004 Mayor and Council $52.164.00 002 City Manager $631,776.00 00~ Sur.#get rind ",1ar;atte~nc~~t Sear€res $214,281.t~0 vlfi f,~,terr3aB F~u~1at ~2{~ ut',~'.v y`;gF3: '~:~=:E'rAfaf'y` ~t'r>.'~ i t$~.t..~'i t.c?fnarnc;: I ;E3't)?5'EtL~'DI3t7G"t' Pa;~c? of"4 412 Legal 414 Human Resources 417 Economic and Community Development 423 Code CompAance 452 Environmental Management d9d RCon-Deparkmental 435 Police 436 Fire d2d Transportation and Public Works d8d Parks and Recreation 081 Zoo d5d Public Health 422 Planning dd5 Housing and Human Services Od7 Community Relations Commission Total Savings General Fund $186,668.44 $344,514.dd $146,759.44 $599,216.dd $12,856.44 $1,716,873.44 $2,375,d24.dd $1,433, 773.44 $1,687,584.44 $629,632.44 $6,765.44 $98,493.44 $326,867.40 $168,699.44 $94,953.00 ~1t),$15,441.UU Mayor and Council -Savings due primarily to less expenditures than budgeted for scheduled temporary salary; City Manager -Savings due to departmental vacancies, scheduled temporary costs and a delay on other coniractual costs; Budget and Management Services -Savings in personnel casts due to departmental vacancies; Internal Audit -Savings in personnel casts due to departmental vacancies; City Secretary -Savings were primarily due to office equipment not purchased: Legal -Savings due to less than planned outside legal costs because of the unpredictability of court GBSeS; Human Resources -Savings due to salary savings and less than expected expenditures for various contractual costs: Economic and Community Development -Savings due t© departments( vacancies and delayed payments for the Fort Worth Partnership for Community Development professional agreement. legal expenses. and relocation of the MWBE office; Code Camp(iance -Savings due to a delay in the implementation of the Rental Registration Program; Environmental Management -_ Savings were primarily due to departmental vacancies; ivP_"+I ~-!~}. ?FC7d.ttFsen#aI ....~'._~^.+€?lg~ wer'e aC.s?!eved tt 3, G`3..??~?5 !{?55 tf;a:l a,et ~i!r`at~'c"!.. -.. U'tt'"a?.';ttEai ~~.'t`dlt:.>C-*.~ 7tller tl1t;il a!,:d!t services: Police --Savings due primarily to civif services salary savings as a resu€t of hig+~er than expected rate of at#rition and graduating fewer offices in the recruit classes; Fire ~. ~.aVi Rf7S diie mt?Stly }t? nOStly ".1~+3I 5~"'"JiGe Salar~f 4a`+!''3`y"S a?l deCfe3ser'~ m3Gh?nery af'?d ~'C t1i~rT*..ent _ tS; .nnu f:3r:c i,.,'i ~?iEv; !~sCf(I?:: v'L:~erkG .. :~NI v'~~?k1~ 2,1[se It3! r.GrB.,r $4 :7r4ta,.~ u+'.Y }''.u ixx ~#'*, 3;t-,,„rE;,, ?r.~#4 `u,+.i r,:',€ I.t}~r!!ne: 1 ~1"Y07YitF "ti[?t3DCr E" Psye 3 c~t'4 materialize for consultantlprofessional services, inside repair and maintenance and bridge maintenance; Parks and Recreation -Savings due to departmental vacancies and lower than expected mowing expenditures; Zao -Savings were achieved in personnel costs; Public Health -Savings due to departmental vacancies, reduced information technotagy expenses, delayed vehicle purchases and a decrease in other contractual costs; Planning -Savings due to departmental vacancies in key departmental positions; Housing and Human Services -Savings due to an increase in the City's budgeted HUD allocation; and Community Relations Commission -Savings due primarily to operating supplies and a delay in payment for ETC Institute contractual services. The Retirement Fund is over budget by $652,884.64, which consists of personnel costs, postage, IT equipment and services paid for by the City and then reimbursed to the City by the Retirement Fund. In August 2447, the Retirement Fund became a separate entity. The Culture and Tourism Fund is aver budget by $17,741.40 due to overages in contractual services and transfers to capital projects funds for capital outlay. FISCAL INFORMATION L CERTIFICATION: The Financial Management Services Director certifies that upon approval of the above recommendations and adoption of the attached supplemental appropriation ordinances funds will be available in the current operating budgets, as appropriated, of the General Fund, the Culture and Tourism Fund and the Retirement Fund. Upon approval, the Unaudited, Unreserved, Undesignated Fund balances of the General Fund and the Cultural and Tourism Fund will exceed the minimum reserves as specified in the Financial Management Policy Statements. FUND CENTERS: TO FundiAccountJCenters FROM FundiAccount/Centers CERTIFICATIONS: __ __ Submitted for City Manager's Office by; Originating Department_Head; Karen Montgomery (6222} t_ena EI{is (8517} Additional Information Contact;. Walter Peoples (6217) I_ouusiisle: I ~ Fl't}'~' R F:~' f]€3l?C'r't` Pa~;c ~ cif 4