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HomeMy WebLinkAboutOrdinance 18462-02-2009Ordinance No. 18462-02-2009 AN ORDINANCE INCREASING ESTEMATED RECEIPTS AND APPROPRIATIONS IN THE RETIREMENT FUND IN THE AMOUNT OF $652.884.00 FOR THE PURPOSE OF FINALIZING THE FISGAL YEAR 2007 BUDGET: PROVIDING FOR A SEVERABILITY GLAUSE; MAKING THIS ORDINANCE CUMULATIVE OF PR10R ORDINANCES IN CONFLICT HEREWITH; AND PROVIDING AN EFFECTIVE DATE. BE IT ORDAINED BY THE CITY COUNCIL 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 estimated receipts and appropriations in the Retirement Fund in the amount of $852,884.00 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 shalt be and remain in full force and effect. SECTION 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in which instance said conflicting provisions of said prior ordinances and appropriations are hereby expressly repealed. SECTION 4. This ordinance sha11 take effect upon adoption, APPROVED ASS-TO FORM AND LEGALITY: r"" ~ F ~ k t } ._ _-.._.... a_.-.._...._m.u Assistan€ City Attorney ADOPTED AND F°.FFF.C°Ci`ur°: Febr;.,trri. 3, 20C!9 City of Fort Worth, Texas Mayor and Council Communication t.{ .3~~~~.x.~..~.F~,,s,~..~~~~g..~n~r~~.~.x ~.~.~~~,_.S.SF,.r~z~,~~ .,~~~~~~~.xn ~.x~.~~.w~~ r~__n~~k~~~... cr~u~cr~. ,ac~r~c~M: A~~~~~~a on ~r3rz~os - Ord. Nc~s. ~-42-2~os, ~s4s2-o2-2o~s ~ ~sa~g~-oz-2ot~s DATE: Tuesday, February 03, 2049 LOG NAME: 13FY07YRENDBQGT REFERENCE NO.: G-16450 SUBJECT: Adopt Supplemental Appropriation Ordinances for Fiscal Year 2407 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 $1,554,834.04 in the General Fund departments that are aver budget and decreasing the Unreserved, Undesignated General Fund balance by the same amount; 2. Adopt 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 2047 by $17,741.04 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 info law by City Council action adopting an appropriation ordinance that establishes spending limits for each department's operation. The purpose of this Mayor and Council Communication (M&C} is to provide the City Council with the final balanced budget, per the audit, far the year-ending September 30, 2007. This process begins with the recording of all expenditures from October 1, 2006, to September 34, 2047, plus all expenditures found posted to Fisea! Year 2448 that should be posted as prior year expenditures. As a result of the external auditors' review, additiona8 expenditure entries are either posted or re-classed, resulting in changes to departments' final total expenditures. All departments' final expenditures are then Compared against the budgeted amount approved from the original or supplemental appropriation during the year,. which eesuEts in today`s action. 1'he amcaunts over budget must be apprupriateo by a,tia€; of the city Caurrci:.n accordance ;with ttae Chy Cha!tE~r ~Ci~apter X, Se:~~tso€E 5, and Exaer;tfiture On;v Pursuant to Apprapeiations}. Th€s action represents the final step before tt7e audit ~°;an be camp#eted ard'the Comprehensve Annual Financial Report he published. OENERA~. FtJN~I Cf~FA~2TMENT ADDtT1~NAL A~'P#2t~Pf21ATOPIS Fit±ar4rae S~ g r~ 1 a r~ri ti7uniti€lrAaurf 'ra JSrw,Ct Loynrrst~c: 1 ~FY'0'YI~GtiL?f3t~G"I Pace I o1~4 Public Library $416.40 Public Events and Facilities $482,236.00 C}eveiopment $88,613.00 Total General Fund $1.554,834..00 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 for teiecommunications system improvements; Municipal Court -Overage was due to increases in temporary Tabor cysts, minor equipment, other contractual casts and Tess 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 WiII Rogers Memorial Center and other contractual services for the Fort Worth Convention Center, which were offset by additional revenues; and Development -Overage was primarily due to increased personnel costs in the Development and Building Administration and Inspection Field Operations. While this M&G concentrates on 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 emitted) General 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 Total General Fund Revenues ACTUAL $288,907 $107,528 $14,937 $49,552 $11,789 $7,63& $6,903 $0 $167 BUDGET VARIANCE $291,590 ($2,683} $104,848 $2,680 $14,497 $440 $50, 746 $11,763 $8,299 $2,984 $612 $0 $2,669 $1,458 $490,088 $486,797 ($1,194) $26 ($663} $3,919 ($612} $167 $1,2~_ $3,291. It is also noteworthy to mention departments that did not exceed or had savings below the approved budget. as identified below. Savings noted below may or may not be f~aliy realised because the funds are ~+c~Ied :_^,tler eLbC i,s.sf' in Fisra~ Yak" f~??1-~t~t1R. r*7S id~GL€r5 most t;fteEt ~lt'i"iE'R a C;3>3stru~tion uC)nt"3Lt'i3k°5 'r~ ~d`e than",. a j`E':ar ta'? ek#£=E.Ct~." cr ien Jehule r take !ongeC ttla?3 a year tQ bid, crc9er ono ,'?-_.r':*+e. ©EPARTlt9E1*~T APPf34PRlATE~1 SAittNCaS 001 Mayor and Cauncii $52,164.00 402 Gity tv9anager $631,776.00 00;3 Budget and i'ulanagement Servires $214,2#31.00 ~,4 inter a€Ards`t $<x4£~tf~.~ t~r ~ ~ i,sEt V," JE:'S>r~'e`.~ry' .F~ +"Fp *"'5.,3 i C'1C:,1.!?~ L.cr~nat~~e: 13E'1't:}?1'ttl:lvf7t3[~Crl' Pa``?e? of4 012 C_egal 014 Numan Resources 017 Economic and Community Development 023 Cade Campliance 052 Environmental Management 090 Nan-Departmental 035 Police 036 Fire 020 Transpartatian and Public Works 080 Parks and Recreation 081 Zao 450 Public Health 022 Planning 005 Housing and Human Services 007 Community Relations Commission Total Savings General Fund $188,688.44 $344,514.44 $146,759.04 $599,216.40 $12,856.00 $1, 716,873.44 $2,375,424.44 $1,433,773.44 $1,687,584.44 $629:632.44 $6, 765.44 $98,493.44 $326,867.40 $168,699.40 $94,953OQ $10,815,041.00 Mayor and Council -Savings due primarily to less expenditures than budgeted far scheduled temporary salary; City Manager- Savings due to departmental vacancies, scheduled temporary costs and a delay on other contractual costs; Budget and Management Services -Savings in personnel costs due to departmental vacancies; Internal Audit -Savings in personnel costs due to departmental vacancies; City Secretary -Savings were primarily due to office equipment not purchased; Legal -Savings due to less than planned outside legal casts because of the unpredictability of court cases; Human Resources -Savings due to salary savings and less than expected expenditures for various contractual costs; Economic and Community Development -Savings due to departmental vacancies and delayed payments for the Fort Worth Partnership far Community Development professional agreement; legal expenses, and relocatien of the MWBE office; Cade Campliance -Savings due to a delay in the implementation of the Rental Registration Program; Environmental Management -Savings were primarily due to departmental vacancies; t'ir~n=i~r3"y`aftE'rif'nta~ Sa`.~~ngs w.:3i'e lq:.t~1V-"r'ES£3 ti:E'W;u4irk €+y~ tnar~ aC<an{.1~'-zt6s:`.'e` Gr..,11 t'z3f: i.tc"Si ser"~e~::£:.'"'s ote;er t~ian audit SerVit'e5; Police -- Savings due primarily to civil services salary savings as a result of higher than expected rate of attrition and graduating fewer offices in the recruit classes; FEre ....Savings dcre €ncstly tc mostly civil service salary savings and decreased s7~achinery and equipment c, sts: ;':7.:Sy?nr3.~r.~J<"€ .3!"@~ I~..I E.rf°,:. `dw~"sr ~_.... 1,c4§it~c. e.f..:4.. r.;:ri€7a8i"s ~ tt. c3e .t?9: r..v~in.h£~ £:'. k,'M "'seat=~i',.'rKS ~€7:Yt ,~i:.i zit t.ot:€~an?c: 13F'~l`()"1`1tE'~f)F3f3Ci'l' Pale? of'4 materialize far consuitantlprofessional services, inside repair and maintenance and bridge maintenance; Parks and Recreation -Savings due to departmental vacancies and Tower than expected mowing expenditures; Zoo -Savings were achieved in personnel costs; Public Health -Savings due to departmental vacancies, reduced information technology 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 Retiremen# Fund is over budget by $652,884.00, 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 2007, the Retirement Fund became a separate entity. The Culture and Tourism Fund is over budget by $17,701.00 due to overages in contractual services and transfers to capital projects funds for capital outlay. FISCAt_ INFORMATION /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 FundlAccount/Centers CERTIFICATIONS: Submitted for City Manager's Office by: Originating t)epartment_Head; Additional Information Contact; FROM Fund/AccaunttCenters Karen Montgomery (8222} Lena Ellis (8517} Walter Peoples (6217) I.,ognamc: I ~Fl'0"~`I21~,~L)t3T}Ci`I' i~ai~.;v 4 of`4