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Home My WebLink AboutAGENDA REPORT 2013 0904 CCSA REG ITEM 10J ITEM 10.J. c,ouroc :iiyy i 3{f eeiiss q MOORPARK CITY COUNCIL AGENDA REPORT ACIION: TO: Honorable City Council -- -- ---- __ ._ FROM: Ron Ahlers, Finance Director (2-4 DATE: August 26, 2013 (City Council Meeting of September 4, 2013) SUBJECT: Consider Resolution Amending the Fiscal Year 2012-13 Budget to Transfer Expenses for the North Hills Parkway Project to Traffic Congestion Relief Fund and to Transfer Expenses for the Slurry Seal Project to the City-Wide Traffic Mitigation Fund SUMMARY The State Controller's Office of the State of California (SCO) recently conducted an audit of the Gas Tax Fund and the Traffic Congestion Relief Fund (TCRF) of the City. The TCRF has been eliminated by the State and is "winding down" since the State swapped the sales tax on gasoline with an excise tax, highway users tax 2103 (HUT 2103). State law requires the TCRF monies be spent within two fiscal years of receipt. The last fiscal year to spend the TCRF money was 2011-12. The SCO auditor noticed that the City did not meet this requirement. The auditor suggested that the City transfer the expenses related to the North Hills Parkway project from the City-Wide Traffic Mitigation Fund to the TCRF for fiscal year 2011-12. Attached is a letter from the City to the SCO explaining this correction. DISCUSSION In order to correct the expenditures in the TRCR, the City needs to transfer the 2011-12 expenses of the North Hills Parkway project from the City-Wide Traffic Mitigation Fund to the TCRF. Conversely, the TCRF paid for the 2012-13 Slurry Seal project which will be transferred to the City-Wide Traffic Mitigation Fund. The attached resolution will appropriate the North Hills Parkway project into the TCRF in the amount of $400,211. It will also transfer the FY 2012-13 Slurry Seal project from the TCRF to the City-Wide Traffic Mitigation Fund in the amount of$339,975. The City will close the TCRF effective June 30, 2013 and transfer any remaining cash and receivable along with any expenditure projects to the HUT 2013 fund. 303 Honorable City Council September 4, 2013 Page 2 FISCAL IMPACT None. The resolution transfers expenses from one fund to another. No additional expenditures are required. STAFF RECOMMENDATION (Roll Call Vote) Adopt Resolution No. 2013- amending the fiscal year 2012/2013 budget. Attachments: 1. Resolution No. 2013 - 2. Letter to SCO audits bureau from the City 304 RESOLUTION NO. 2013 - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MOORPARK, CALIFORNIA, AMENDING THE FISCAL YEAR 2012/13 BUDGET TO ALLOCATE $400,211 FROM THE TRAFFIC CONFESTION RELIEF FUND TO THE NORTH HILLS PARKWAY PROJECT (8061) AND TO ALLOCATE $339,975 FROM THE CITY-WIDE TRAFFIC MITIGATION FUND TO THE SLURRY SEAL PROJECT (8002) WHEREAS, on June 20, 2012, the City Council adopted the Operating and Capital Improvement Budget for Fiscal Year 2012/13; and WHEREAS, a staff report has been presented to City Council discussing the transfer of expenses to the Traffic Congestion Relief Fund; and WHEREAS, an appropriation of $400,211 is requested from the Traffic Congestion Relief Fund (2610) and an appropriation of $339,975 from the City-Wide Traffic Mitigation Fund (2002); and WHEREAS, Exhibit "A" hereof describes said budget amendment and its resultant impact to the budget line items. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MOORPARK DOES HEREBY RESOLVE AS FOLLOWS: SECTION 1. A budget amendment allocating $400,211 from the Traffic Congestion Relieve Fund (2610) and $339,975 from the City-Wide Traffic Mitigation Fund (2002), as more particularly described in Exhibit "A" attached hereto is hereby approved. SECTION 2. The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the book of original resolutions. PASSED AND ADOPTED this 4th day of September, 2013. Janice S. Parvin, Mayor ATTEST: Maureen Benson, City Clerk Attachment: Exhibit A— Budget Amendment ATTACHMENT 1 305 EXHIBIT A BUDGET AMENDMENT FOR THE GENERAL FUND FOR ROADWAY AND PARKING LOT STRIPING AT ARROYO VISTA COMMUNITY PARK FY 2012/13 FUND ALLOCATION FROM: FUND TITLE FUND ACCOUNT NUMBER AMOUNT Traffic Congestion Relief Fund 2610-5500 $400,211 City-Wide Traffic Mitigation Fund 2002-5500 $339,975 Total $740,186 DISTRIBUTION OF APPROPRIATION TO EXPENSE ACCOUNTS: BUDGET NUMBER CURRENT BUDGET REVISION ADJUSTED BUDGET 2610-8310-8061-9601 $0 $158,102 $158,102 2610-8310-8061-9610 $0 $242,109 $242,109 2002-8310-8002-9640 $0 $339,975 $339,975 Total $0 $740,186 $740,186 Finance approval:roval: 306 Po-pK Cglilc F °9? CITY OF MOORPARK 0 o FINANCE DEPARTMENT J 799 Moorpark Avenue,Moorpark,California 93021 Main City Phone Number(805)517-6200 1 Fax(805)532-2545 J moorpark@ci.moorpark.ca.us July 29, 2013 Steve Mar, Chief Local Government Audits Bureau California State Controller's Office PO Box 942850 Sacramento, CA 94250 Dear Mr. Mar: During the recent audit by your office, Mr. Sai Yeung, Auditor, brought to our attention the fact that the City did not correctly charge fund 2610, Traffic Congestion Relief Fund (TCRF), for the North Hills Parkway project (8061). This project was inadvertedly charged to fund 2002, City- Wide Traffic Mitigation Fund. This was an oversight on the City's part. The City has processed a journal voucher to correctly account for this project in the TCRF. Attached, please find the journal entry. We apologize for this error and want to express our gratitude to Mr. Yeung for bringing this matter to our attention. He is a professional and was very helpful during the course of the audit. If you have any questions regarding this matter, please contact Ron Ahlers, Finance Director at 805.517.6249. Sincerely, 0__e� — L" RON AHLERS, FINANCE DIRECTOR Cc: Steven Kueny, City Manager ATTACHMENT 2 JANICE S.PARVIN ROSEANN MIKOS,Ph.D. KEITH F.MILLHOUSE DAVID POLLOCK MARK VAN DAMS 0 7 Mayor Councilmember Councilmember Councilmember Councilmember 07/29/13 CITY OF MOORPARK, CA PAGE 1 ACCOUNTING PERIOD: 13/12 BATCH JOURNAL ENTRY EDIT LIST CONTROL NUMBER J E NUMBER DESCRIPTION PERIOD/YR HOLD RECORD FUND BUDGET UNIT ACCOUNT PROGRAM ACCOUNT ITEM DESCRIPTION DEBIT AMOUNT CREDIT AMOUNT 261000RR 7607 CORR 10/11PROJ COSTS 13/12 Y 135165 2002 200283108061 9601 CORR10/11PROJ COST T 158,102.42 135166 2002 200283108061 9610 CORR10/11PROJ COST T 242,108.58 135167 2002 2002 1101 CORR10/11PROJ COST T 400,211.00 135168 2610 261063108061 9601 CORR10/11PROJ COST T 158,102.42 EXCEEDS BUDGET BALANCE - CURRENT BALANCE IS 0.00 135169 2610 261083108061 9610 CORR10/11PROJ COST T 242,108.58 EXCEEDS BUDGET BALANCE - CURRENT BALANCE IS 0.00 135170 2610 2610 1101 CORR10/11PROJ COST T 400,211.00 EXCEEDS CASH BALANCE - CURRENT BALANCE IS 59173.85 TOTAL JOURNAL ENTRY 800,422.00 800,422.00 TOTAL BATCH 800,422.00 800,422.00 ####*x##*k#*kkk+*#*+#**k***k##+*#*****kk#+*k**##*##***#***#*k*#*******#**t***k*****k#*********#**#****#********#**k#+#*##*+**####+ WARNING BUDGET BALANCE FOR 261083108061 9601 EXCEEDED CURRENT BALANCE IS 0.00 TOTAL ENTRIES 158102.42 PROJECTED BALANCE -158102.42 #+k+*###x+#xxx#x#*****#*#x##***k*k#k+#xkk*k**k***#****#*****k#****#**k#**#*##******************#*#*###**k++#*k*#**##**#**k*+##**** WARNING BUDGET BALANCE FOR 261083108061 9610 EXCEEDED CURRENT BALANCE IS 0.00 TOTAL ENTRIES 242108.58 PROJECTED BALANCE -242108.58 WARNING CASH BALANCE FOR FUND 2610 EXCEEDED CURRENT BALANCE IS 59173.85 TOTAL ENTRIES 400211.00 PROJECTED BALANCE -341037.15 TOTAL REPORT 800,422.00 800,422.00 TO CORRECT FY2010111 NORTH HILLS PARKWAY PROJECT EXPENDITURES FROM CITY-WIDE TRAFFIC MITIGATION FUND (2002) TO TRAFFIC CONGESTION RELIEF (PROP 42) FUND (2610) 7e /,3 7-3®.-70,3 RUN DATE 07/29/13 TIME 17:15:36 2PNTAMATION - FUND ACCOUNTING C> 00 PENTAMATION PAGE NUMBER: 1 DATE: 07/29/2013 CITY OF MOORPARK, CA AUDIT21 TIME: 17:08:03 EXPENDITURE AUDIT TRAIL SELECTION CRITERIA: 1=1 expledgr.key_orgn like '%8061' and expledgr.account like '96%' ACCOUNTING PERIODS: 1/10 THRU 13/10 SORTED BY: FUND,DIVISION,PROJECT TOTALED ON: FUND,DIVISION,PROJECT PAGE BREAKS ON: FUND FUND - 2002 - CITY-WIDE TRAFFIC MITIGAT BUDGET UNIT - 200283108061 - NORTH HILLS PARKWAY ACCOUNT CUMULATIVE DATE T/C PURCHASE O REFERENCE VENDOR BUDGET EXPENDITURES ENCUMBRANCES DESCRIPTION BALANCE 9601 DESIGN/ENGINEERING 2002-8310-8061-200283108061 - NORTH HILLS PARKWAY 9601 DESIGN/ENGINEERING 00 .00 .00 BEGINNING BALANCE 07/06/10 11-1 1,505,759.00 POSTED FROM BUDGET SYSTEM 08/03/10 13-1 1,376,720.28 PRIOR YR ENCUM-B9000038 08/03/10 17-1 09000038-01 5990 KOA CORPORATION 1,376,720.28 ENC CARRY FRWRD-B9000038 � 10/20/10 21-4 139048 4442 GILBERT, KEN 410.00 .00 9/10 N HILLS PRWY-DESGN ((yam 10/20/10 21-4 09000038-01 139052 5990 KOA CORPORATION 33,035.68 -33,035.68 5/10 N. HILLS PARKWAY 10/20/10 21-4 09000038-01 139052 5990 KOA CORPORATION 52,280.42 -52,280.42 6/10 N. HILLS PARKWAY 10/20/10 21-4 09000038-01 139052 5990 KOA CORPORATION 10,640.00 -10,640.00 7/10 N. HILLS PARKWAY 10/20/10 21-4 09000038-01 139052 5990 KOA CORPORATION 26,941.25 -26,941.25 8/10 N.HILLS PARKWAY 11/15/10 21-5 09000038-01 139264 5990 KOA CORPORATION 5,423.75 -5,423.75 9/10 N. HILLS PRKWY - ----=----- 11/22/10 21-5 139314 4442 GILBERT, KEN 123.00 .00 10/10 N HILLS DESIGN f 12/20/10 21-6 139542 4442 GILBERT, KEN 246.00 .00 11/10 N. HILLS DESIGN 4 00 9 2 1 1 W 00 .{. 12/27/10 21-6 09000038-01 139503 5990 KOA CORPORATION 9,577.50 -9,577.50 10/10 NHILLS PHASE 1 01/27/11 13-7 -1,313,827.38 PRIOR YEAR CARRY FORWARD - 01/31/11 21-7 09000038-01 139877 5990 KOA CORPORATION 12,305.00 -12,305.00 11/10 N. HILLS STR DESGN 02/09/11 21-8 139927 4442 GILBERT, KEN 164.00 .00 1/11 N. HILLS DESIGN 02/28/11 21-8 140090 5533 RBF CONSULTING 3,625.01 .00 6/10 SR23 ALIGN STUDY 02/28/11 21-8 140090 5533 RBF CONSULTING 17,887.23 .00 7/10 SR23 ALIGN STUDY i :19 0 2 03/16/11 21-9 09000038-01 140184 5990 KOA CORPORATION 5,197.00 -5,197.00 12/10 N. HILLS PRKWY 03/23/11 21-9 09000038-01 140258 5990 KOA CORPORATION 3,807.50 -3,807.50 1/11 N. HILLS PARKWAY 04/13/11 21-10 09000038-01 140398 5990 KOA CORPORATION 1,170.00 -1,170.00 2/11 NORTH HILLS PRKWY 04/29/11 21-10 09000038-01 140570 5990 KOA CORPORATION 6,132.50 -6,132.50 3/11 N HILLS PRKWY DESIGN 06/29/11 21-12 09000038-01 140962 5990 KOA CORPORATION 11,430.50 -11,430.50 4/11 N.HILLS PRWY PROJ 07/13/11 21-13 09000038-01 141113 5990 KOA CORPORATION 3,416.50 -3,416.50 5/11 N. HILLS PRKWY TOTAL DESIGN/ENGINEERING 1,568,651.90 203,812.84 1,195,362.68 169,476.38 9610 LAND ACQUISITION .00 .00 .00 BEGINNING BALANCE 07/06/10 11-1 100,000.00 POSTED FROM BUDGET SYSTEM 09/22/10 21-3 138763 2515 LAWYER'S TITLE C 7,200.00 .00 1449 WALNUT DEPOS 10/13/10 19-4 5939 234,908.58 1449 WALNUT CYN PURCHASE 11/16/10 10/6/10 RESO #2010-2961 LAND ACQUISITION 245,000.00 ��il�}"e`""`T 8 TOTAL _11"M 9625 CONSTRUCTION MANAGEMENT .00 .00 .00 BEGINNING BALANCE IVVV�e io-9:3XO 9068 07/25/11 11-13 .00 oG1S9 07/26/11 21-13 141271 3481 COMPREHENSIVE HO 2,061.25 .00 1449 WALNUT CYN TOTAL CONSTRUCTION MANAGEMENT .00 2,061.25 .00 -2,061.25 * THERE IS A NOTE ASSOCIATED WITH THIS TRANSACTION W C)