HomeMy WebLinkAboutOrdinance 18463-02-2009Ordinance No. 18463-02-2009
AN ORDINANCE INCREASING ESTIMATED RECEIPTS AND APPROPRIATIONS 4N
THE CULTURE AND TOURISM FUND IN THE AMOUNT OF $17,701.00 AND
DECREASING THE UNRESERVED, UNDESIGNATED CULTURE AND TOURISM FUND
BY THE SAME AMOUNT FOR THE PURPOSE OF FINALIZING THE FISCAL YEAR 2007
BUDGET; PROVIDING FOR A SEVERABILITY CLAUSE; MAKING THIS ORDINANCE
CUMULATIVE OF PRIOR 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 fo the various City departments for Fiscal Year 2408-2009, there
shall also be increased estimated receipts and appropriations in the Culture and Tourism Fund in the
amount of $17,7fl1.00 and decreasing the unreserved, undesignated Culture and Tourism Fund 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 sec#ion 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 force and effect.
SECTION 3.
That this ordinance shall be cumulative of Ordinance Na. 18283 and aII 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ordinances and appropriations are hereby expressly repealed.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 shall take effect upon adoption.
APPROVED AS TO FORM AND LEGALITY:
+~. ,w
fa t
Assist<~nt C,+t`y Att::r^ey
ALft)P Et''•'ANDErEEf:'i">v Ft,?r„a.y~_r?t1':
City of Fort Worfh, Texas
Maur and Council Communication
GflE1NGlti AcT10N: Apprcaved can 213121109 . t?rd. Nos. 184fr'1-02-2009, 1+162-02-2009 &
DATE: Tuesday, February 03, 2009
LOG NAME: 13FY07YRENDBC?GT
REFERENCE NO.: G-18450
SUBJECT:
Adopt Supplemental Appropriation C7rdinances for Fiscal Year 2007 Year End Budget Adjustments
REGdMMENDATIQN:
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. 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
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.
DISCUSSIfJN:
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 Council Communication {M&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 all expenditures from Clctober 1, 2008, to September 34, 2007, plus all 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' fine( total expenditures, AIi departments' final expenditures are then compared against the
budgeted amount approved from the origlnat or supplemental appropriation during the year, which results
i; ~ today°s action.
Ti"~e am+;~k}7StS over budget' ?*ti;gt be aporopr~atect t7y aUtifiz'? of ti"?e C;ty v6unCii i€1 aU'i;C7f;anC:e. '14ttt5 the ~ttY'
CF?arter (.Chapter X Section 5, ar7< Expendifure Cnly Pursuant to Appropriations S. Tt;is action; represents
the final step befdre the atad€t .,an be completed and the Comprehensive Annual Fiatancia4 Report be
published.
GENt=AL FUN~7 t3EF'A~27ME~IT At)DITt~}NA APPt`tt~#~~ttATtC}N
}~{sn`~q q€{ts.~ yp~p*Y~~3 "~`-.~„~f t'~'~,r?tl
"`p r~vhr lFi,~t..~~t i.T4IVto- 'w~~t5 ~y•'~~}~ r! e
C.o~?st~tme: t3FY[)7Y72t;fvt)BIaC1't I'atuc 1 ot`4
Public Library $416.00
Public Events and Facilities $482,236.00
Development $88,61.3.00
Total General Fund $1.,554,834.40
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 telecommunications system
improvements;
Municipal Court -Overage was due to increases in temporary Tabor costs, minor equipment, other
contractual costs and Tess than expected salary savings;
Public Library -The slight average 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 Will Rogers Memariai 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&C concentrates on the departments that need additional appropriations, it is appropriate to
Hate that Fiscal Year 2007 revenue collections were aver budget far the General Fund, as follows:
REVEtJUES (000's Omitted}
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
Qther
To#al General 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 X1,458 $1_,21.1.
$490,008 $486,797 $3,291.
It is also noteworthy to rnentian departments that did not exceed or had savings below the approved
budget, as identified below Savings noted below may ar may rat be fully realized because the funds are
s"-t!ied t}1~~'.!'t~rt? ,fSe ~Y? F?5:;'3i ;!`es3r ~.!t't~°~t~v~, T~1fS U'C.'";:t1rS ~'1a~t s}C~.eCp wttf''? a ~`t~?'5tru!!,'i3C7n G?~+i";tri.9ut tc]?GeS
71'€{are tear? a year' :a #;.xeG`t5te t3!'."}neCt veh3{;?a?s iaKe ter?gf;r than a year t~ bldg f3rd£?r an{'j Sv'£ea','E;.
DEPART~tE#~TAPPI~t}PR1ATE SAVINC~9
001 Mayor and Council $52,164.00
002 City Manager $631.776.00
003 E3rdget and r~lanar0ena€~nt Services $2f4,281.00
01t ?nte€nttl #~:ucti, S"1 aff2
.,:<s , ,;
Lr1 ~ ;ityw~Crt;ty' ~k}' 18t~~.~3a,
t.c?t;usrttc. 13E'Y'07YREt~'i)t~t~t~ f Pn~;e? i~f`-t
412 Legal
414 Human Resources
417 Economic and Community Development
423 Cade Compliance
452 Environmental Management
494 Nan-Departmental
435 Pollee
436 Fire
420 Transportation and Public Works
484 Parks and Recreation
481 Zoo
450 Public Health
422 Planning
445 Housing and Numan Services
447 Community Relations Commission
Total Savings General Fund
$186,668.44
$344, 514.44
$146,759.44
$599,216.44
$12,856.44
$1,716,873.44
$2,375,424.44
$1,433,773.44
$1,887,584.44
$629,632.44
$6, 765.44
$98,493.44
$326,867.44
$168,899.44
$94,953.00
$10,815,041.00
Mayor and Council -Savings due primarily to less expenditures than budgeted far scheduled temporary
salary;
City Manager -Savings due fa 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 Tess than planned outside Iegal 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 Devetopment -Savings due to departmental vacancies and delayed payments
for the Fort Worth Partnership for Community Development professional agreement, Iegal expenses, and
relocation of the MWBE office;
Gode Compliance -Savings due to a delay in the implementation of the Rental Registration Program;
Environmental Managemer>t -- Savings were primarily due to departmental vacancies;
tfr~r:-Deoa!rtn'e;nta~ .... `~~av~ gS x~'ere a„r7Ee`v~£~i tf~~ ~ka~h ie:,fi Iriar°t a'"tt;:ft,ated r,or~trsctua' W er~rrces i3t}7er sham
Pa#ice --Savings due primarily to Livi! services salary savings as a resutt of h!gher than expected rate of
attrition and graduating fewer offices in the recruit classes:.
F!rv -... ~aVingS d;iE; mostly t~ mUSttV' C;ivtl Ser'diCe salary ~° !i g5 and dP.fireaSP.d machinery anti nruipmer?t
t 3;'tSi.'y;'~<'~f.,.`, t aYYa f €.v°.ai.. xlti [3T;v - ~}rkL iC ~.:~. j.~.te:` E..f.€ae:lx t~ Yrrtlcl?u~3Exyd ~Xyie;.'a'E.s:tLl#'aw #7 z.t t~i';i f€{:vt
t.ognait~s:^: I ~F1'{775't2t l~iDl~tX I' t'a~e 3 of 4
materialize for consultantiprofessional 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 5ervlces -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 $652,884.00, which consists of personnel costs, postage, IT
equipment and services paid for by the Gity and then reimbursed to the Gity by the Retirement Fund. In
Rugust 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 far capital outlay.
FISCAL INFORMATION ! GERTIFIGATION:
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[C_enters
__
GERTIFIGATIONS:
Submitted far Citx Manager's Office. by.;
Originating Department Head;.
Additional information Contact:
FROM FundlAccountiCenters
Karen Montgomery (6222)
Lena EIIis (8517}
Walter Peoples (6217}
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