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HomeMy WebLinkAboutOrdinance 19083-03-2010Ordinance No 19083-03-2010 AN ORDINANCE INCREASING THE ESTIMATED RECEIPTS AND APPROPRIATIONS IN THE GENERAL FUND IN THE AMOUNT OF $220 488 00 IN THE DEPARTMENTS THAT ARE OVER BUDGET AND DECREASING THE UNAUDITED UNRESERVED UNDESIGNATED GENERAL FUND BALANCE BY THE SAME AMOUNT FOR THE PURPOSE OF FINALIZING THE FISCAL YEAR 2009 BUDGET PROVIDING FOR A SEVERABILITY CLAUSE, MAKING THIS ORDINANCE CUMULATIVE OF PRIOR ORDINANCES REPEALING ALL 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 in the Budget of the City Manager there shall also be increased estimated receipts and appropriations in the General Fund in the amount of $220 488 00 in the General Fund departments that are over budget, and decreasing the unaudited unreserved undesignated General Fund balance by the same amount for the purpose of finalizing the Fiscal Year 2009 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 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in which instance said conflicting provisions of said prior ordinances and appropriations are hereby expressly repealed SECTION 4 This ordinance shall take effect upon adoption APPROVED AS TO FORM AND LEGALITY Assistant Cit Attorney ADOPTED AND EFFECTIVE. March 23. 2010 City of Fort Worth, Texas Mayor and Council Communication _x a ,. COUNCIL ACTION: Approved on 3/23/2010 -Ordinance No. 19083-03-20.10 ~~ -:~ ~~ DATE Tuesday March 23 2010 REFERENCE NO G-16875 LOG NAME 13FY2009 CLOSING SUBJECT Adopt a Supplemental Appropriation Ordinance in the Amount of $220 488 00 for Fiscal Year 2009 Year End Budget Adjustments and Decrease the Unaudited Unreserved, Undesignated General Fund Balance by the Same Amount RECOMMENDATION It is recommended that the City Council adopt the attached supplemental appropriation ordinance increasing appropriations for Fiscal Year 2009 by $220 488 00 in the General Fund departments that are over budget and decreasing the unaudited unreserved undesignated General 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 M&C is to provide the City Council with the final balanced budget, per the audit, for the year ending September 30 2009 This process begins with the recording of all expenditures from October 1 2008 to September 30 2009 plus all expenditures found posted to the Fiscal Year 2010 budget 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. All departments final expenditures are then compared against the budgeted amount approved from the original or supplemental appropriation during the year which results in today's action The amounts over budget must be appropriated by action of the City Council in accordance with the City Charter (Chapter X, Section 5 Expenditure Only Pursuant to Appropriations). This action represents the final step before the audit can be completed and the Comprehensive Annual Financial Report be published GENERAL FUND DEPARTMENT Code Compliance Environmental Management Internal Audit Public Health Total General Fund ADDITIONAL APPROPRIATIONS $120 420 00 $2 396 00 $80 898 00 $16, 774.00 $220 488 00 Below is a brief explanation of the activity that caused these departments to exceed their budgets Code Compliance -Over budget primarily due to private mowing and other contractual services which Logname. 13FY2009_CLOSING Page 1 of 4 more than offset savings in personnel and motor vehicle purchases The increased mowing expenditures are recovered through mowing fees from high grass and weed violations. Environmental Management -Personnel costs were slightly higher than budgeted Internal Audit Over budget due to personnel costs that were anticipated to be reimbursed by capital projects and grants for audits of those projects The department did not complete that work due to other audit requirements Public Health Personnel costs were higher than budget in a transitional year in which the majority of the department functions were transferred to either Tarrant County or the Code Compliance Department. While this M&C concentrates on the departments that need additional appropriations it is also appropriate to note that Fiscal Year 2009 revenues and other financing sources were more than the estimated amount in total as follows REVENUES AND OTHER FINANCING SOURCES General Property Taxes Sales Tax Other Local Taxes Charges for Services Licenses and Permits Fines and Forfeitures Revenue from Use of Money Intergovernmental Other Revenues Transfers In Other Funds Intra-Fund Transfers In Total Revenues (000's Omitted) ACTUAL BUDGET VARIANCE $285 757 $293 056 ($7 299) $99 362 $104 536 ($5 174) $9,213 $9 515 ($302) $22 167 $24 964 ($2 797) $42 765 $44,222 ($1 457) $15 666 $12 528 $3 138 $13 838 $14,264 ($426) $1 618 $1 369 $249 $8 828 $4 500 $4 328 $32 647 $35 039 ($2 392) 13 683 ~0 13 683 $545 544 $543 993 $1 551 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 fully realized because the funds are rolled over for use in Fiscal Year 2009-2010 For example this occurs most often when a construction contract takes more than a year to execute or when vehicles take longer than a year to bid order and receive DEPARTMENT APPROPRIATED SAVINGS City Manager $331 929 City Secretary $20 870 Community Relations $217 938 Financial Management Services $782 607 Fire $1 906 002 Housing and Economic Development $326 437 Human Resources $313 539 Law $211 985 Library $356 745 Municipal Court $104 093 Non-Departmental $3,287 447 Parks and Community Services $874 479 Logname• 13FY2009_CLOSING Page 2 of 4 Planning and Development Police Public Events Transportation and Public Works Total Department Appropriated Savings $2 073 529 $148 625 $466 797 $3,253,163 $14 676 185 City Manager -Savings exist due to reduced personnel costs associated with vacancies a delayed vehicle purchase lower than anticipated travel printing and consultant costs Those savings are partially tempered by an overage in scheduled temporary operating supplies and dues and memberships. City Secretary -Under budget primarily due to travel and advertising expenditures Community Relations -Savings exist due to reduced personnel costs associated with vacancies and delayed vehicle purchases Financial Management Services -Savings exist due to reduced personnel costs associated with vacancies and scheduled temporary as well as other contractual costs and dues/membership costs. Those savings are partially offset by overages in consultant and information technology costs. Fire Under budget due to lower than anticipated civil service personnel costs associated with vacancies overtime constant staffing and minor equipment. Those savings are partially offset by overages in other contractual costs, motor vehicle fuel information technology costs and equipment repair costs Housing and Economic Development -Savings were achieved in reduced personnel costs associated with vacancies and engineering services Human Resources -Under budget primarily due to personnel costs recognition supplies and advertising Those savings were partially offset by an increase in other contractual services Law -Savings were achieved through reduced costs for outside legal services. Library -Savings exist due to reduced expenditures for library materials computer equipment, contractual costs and delayed motor vehicle purchases. Those savings were partially offset by overages in scheduled temporary and minor equipment costs Municipal Court -Savings exist due to reduced personnel costs associated with vacancies but the savings were partially offset with temporary labor services Non-Departmental -Savings occurred in this cost center for expenditure items not exclusively within the programmatic responsibilities of any one department. Savings exist in electricity costs terminal leave payments and the vacation buy back program In addition there are savings in other contractual costs related to the City's economic development agreements Offsetting these savings were overages in retiree insurance and intra-fund transfers to the City's insurance funds Parks and Community Services -Savings exist primarily in delayed purchases of motor vehicles, City mowing and other contractual costs which are partially offset by an overage in personnel costs. Planning and Development -Savings exist primarily due to reduced personnel costs associated with vacancies third party plumbing other contractual costs and dues and memberships Police -Under budget primarily due to vacant officer positions and motor vehicle fuel and parts Those savings were partially offset by an overage in machinery/equipment repair and minor equipment repair costs. Logname• 13FY2009_CLOSING Page 3 of 4 Public Events -Savings mainly due to overtime and gas service costs Those savings were partially offset by an overage in other contractual costs Transportation and Public Works -Savings were achieved due to reduced personnel costs associated with vacancies, delayed motor vehicle purchases and other contractual costs from the freeway maintenance contract and the alley maintenance program Additional savings were derived from motor vehicle fuel signal materials street light materials bridge maintenance and motor vehicle repairs. Other Funds Culture and Tourism Fund is under budget by $895 315 00 and therefore no supplemental appropriations are needed Retirement Administration Fund was closed in Fiscal Year 2007 when it became a separate entity and during Fiscal Year 2009 all remaining funds of $19 426 00 was transferred to the General Fund Crime Control and Prevention District is a separately budgeted special revenue fund During the year Police had budget savings of $7 223 782 00 and Parks and Community Services had savings of $35 070 00 Therefore no additional appropriations are needed in the Crime Control and Prevention District Fund FISCAL INFORMATION /CERTIFICATION The Financial Management Services Director certifies that upon the approval of the above recommendations and adoption of the attached supplemental appropriation ordinance funds will be available in the previous operating budgets, as appropriated of the General 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 Fund/Account/Centers FROM Fund/Account/Centers CERTIFICATIONS Submitted for City Manager's Office b~ Originating Department Head. Additional Information Contact: Karen L. Montgomery (6222) Lena H Ellis (8517) Walter Peoples (6217) Logname 13FY2009_CLOSING Page 4 of 4