HomeMy WebLinkAboutAGENDA REPORT 1990 1219 CC REG ITEM 08LMOORPARK-=
PAUL W. LAWRASON JR.
k4OORPARK, CALIFORNIA
Mayor CI C I Meeting F
BERNARDO M. PEREZ o
Mayor Pro Tem of 199 O
SCOTT MONTGOMERY ACTION: \ `�
9
Councilmember � o
JOHN E. WOZNIAK \aT
Councilmember
LILLIAN KELLERMAN By
City Clerk
M E M O R A N D U M
TO: The Honorable City Council
FROM: Richard Hare, Deputy City
DATE: December 14, 1990 (Council
ITEM
STEVEN KUENY
City Manager
CHERYLJ.KANE.
City Attorney
PATRICK RICHARDS, A.I.C.P.
Director of
Community Development
JOHN F. KNIPE
City Engineer
JOHN V. GILLESPIE
Chief of Police
RICHARD T. HARE
City Treasurer
v�
Manag r
Meeting 12- 19 -90)
SUBJECT: Consider Adjusting Entries From Trust Fund
(Fund 39)
As the Council is aware, staff has been working with a
contract CPA (John Riela) tc analyze and make adjusting
entries in the City's Agency Fund. This Fund is used to hold
deposits and fees received principally from developers. The
City charges against these deposits to pay for contract City
Engineering (plan check and inspection) , County Environmental
Health Agency costs, in -house an(I contract planning staff,
and similar costs.
The portion due to the City for planning costs and the
administrative fee; portion )f contract engineering and
planning services has not been transferred to City operating
funds, i.e, General Fund and Community Development Fund.
Since the adjusting entries o '-he City's operating funds
have not been done, the entire cash balance of the Agency
Fund has been shown as a 1 iai ility _n the City's financial
statements. The attached report indicates our actual
liability (owed to others) ar.d revenue to be recognized by
the General Fund (01) and Commy rn t.y Development. Fund (41) for
projects initiated and complc -.el t:hl-ough June 30, 1989.
With the exception of Urban west. Communities (UWC),
the
analysis has determined that 1c refunds are due. Of the 16
UWC project deposits, 5 res Lted n money owed the City.
These are of: ,*'set by refunds c 4JwC for a net refund to UitiC
of $7,438.6:'.
There are eight (8) project,.; tea lance due to the Ci_t',- .
Of these, 'wo are carry"" F��r;� ;c' t.s from the County fcr
-- - - --
MoorparF Cal forma 93021 (805) 529 -68
799 Moorpark Avenue
The Honorable City Council
December 14, 1990
Page 2
projects initiated prior to incorporation: 1) Tract 3096 -3
($157.42); and 2) GPA 3583 -1 ($311.83). Two other projects
have minimal balances. The remaining four projects total
$2,191. Since a fair amount of time has passed on these
projects and the City did not request these funds when the
projects were active, we will not seek reimbursement.
On three other cases, funds -ail- be transferred to other
funds as follows:.
1. $350.00 to L.A. Avenue AOC to reflect costs paid
to process a refund to CC &F for installation of
the Science Drive traffic signal.
2. $2,812 to L.A. Avenue AOC to account for funds
inadvertently recorded in the Agency Fund.
3. $961.92 to the Land:.�caping and Lighting District
to properly record I street light energy deposit.
The recommendation to transfer funds to either the General
Fund or Community Development Fund is based on when the
project was filed. The mone,, due the City for fees and
services for processing of projE�cts filed prior to
establishment. of the Community Development Fund in June 1987
will be transferred to the Ger}ral F:nd.
It should be pointed out that t ne city did not always collect
nor charge a standard percent.a�je as an administrative fee on
consultant services in the p,ist n 1989, the City did
establish a standard administrative fee of 15 percent to be
applied to contract planning ::services. As you are probably
aware from incorporation tint 1 ,recently, the City relied
heavily on contract firms to p ovide : ase planning services.
The attached report results in a recommendation to authorize
adjusting entries that resul in a decrease of Fund 39
(Agency Fund) liability of $262,183.20 and concomitant
recognition of revenue to the '-011owing funds:
1:
Fund
01
$203. S,7. 14
2.
Fund
23
+61.92
3.
Fund
27
3,!62.00
4.
Fund
41
46 63. :
Staff is proceeding to balar,ce Furd ac'--ivity for projects
complet-ed after June 30, 1981)
The Honorable City Council
December 14, 1990
Page 3
STAFF RECOMMENDATION
1. Receive and file report
2. Authorize adjusting entries and processing of a
$7,438.62 refund as contained in this report.
SK:sc
12141.tem
FUND 39 CLOSE # 2
PROJECT
Traffic sigs.- T.R. Rd.+
P. H. Rd. / Walnut Ck./
Mtn. Meadows- UWC
7iprr, RP ia[1.g Pr? nF�ci
improvement - UWC
erra Re,jadt F,
condemnatinr - uW(-
bridge fiorir cont,()
r 1 ;, r . .
6larmfnrrr r�. _ iii.J�
WC
bait is s:g, -
Now
726 Nogales- Simeni
PC 3 mod. - UWC
I. DM 11/PD 311 +314- Scanlin
LDM 5 /DP 318- Kavliro
GP 85 -2 Carlsberg/ Caren
CUP 89 -1 Hull Bros. Lumbe
DP 307.308,309 Mpk Prop.
DP 310 Hodson Worldwide A
DP 312 Westways
DP 313,PM 3192 Coats
DP 319 Annotti
DP 320 Wolf
DP 321 Wolf
DEPOSITS
RECEIVED
PAYMENTS
MADE
CITY
25w
TOTAL
PAYMENTS
BALANCE FOR
FUND FUND
--- - -- ---
-- - - - ---
-- - --
+25%
--- ----- - --- --
BALANCE
- - - - - --
TRANSFER
--- -- - -- - --
01 41 OTHER
- - -- - - -- --- --
11.850.00
1n, /25.nn
1,125.nn
11,850.00
0.00
1,125.00
1,125.0(,
16.707.00
14.231.0('
)1.1/6.7-
18.1107.71,
7CIC, 71
,�,!176.J('
281.50
4.50
76.00
76.00
19,003.21
14,894.75
5,043.32
1 n( . 5nn . n(
8f, _ F,9c= n-
. ?4( nr
8�
7,108 nn
4,609.35
1,777.0C
8 .
06F
244
2,498.65
86,772.55
35r'.no, ,
(934.86'
'61 .92
46G, oL
.4
.869
865. (if
102.00
264.00
88.00
352.00
350.00
438.00
88.00
286.00
210.00
71.50
281.50
4.50
76.00
76.00
19,003.21
14,894.75
5,043.32
19,938.07
(934.86)
4,108.46
5,043.32
7,108 nn
4,609.35
1,777.0C
6,386.35
721.65
2,498.65
2,498.65
86,772.55
69,134.25
13,652.33
82,786.58
3,985.97
17,638.30
13,652.33
3,024.15
29,694.75
29,476.58
29,476.58
218.17
218.11,
218,17
1,400.00
642.75
175.00
817.75
582.25
757.25
1
757.25
1,528.70
436.25
162.33
598.58
930.12
1,092.45
1,092.45
3,040.57
1,177.00
403.33
1,580.33
1,460.24
1,863.57
1.863.57
6,333.49
4,902.00
1,634.00
6,536.00
(202.51)
1,431.49
1,431.49
6,299.17
3,595.87
1,343.25
4,939.12
1,360.05
2,703.30
1,343.125
1,360.,05
5,429.50
4,180.57
230.50
4,411.07
1,018.43
1,248.93
230.50
1,018.43
1,843.00
750.66
250.75
1,001.41
841.59
1,092.34
250.,E
841.59
2,293.00
1,035.66
312.42
1,348.08
944.92
1,257.34
312.142
944.92
35r'.no, ,
(934.86'
'61 .92
PROJECT
DP
322
Hillgruher
DP
323
Braun
Dr'
324
Wolf
Cr.
;2`.
n,846.00
D-
818. (ir,
DP 392 CC +F
PD 851 Minor mods
PD 992 Randy's Tires
PD 1014,LDM 9 Macleod/Pa!
PD 1045 Grace Chapel
PD 1048 Velazquez
PD 1050 Mpk. Center
PD 1056 Burger King
PD 1061 Caren
CUP 1633 S.C.E.
TR. 2723 Elga Ent /Sheets
ZC 2723/ CUP 2723 UWC
ZC 2811 Braun Realty
TR. 2851 Griffin
DEPOSITS
RECEIVED
2,068.00
4,902.00
3,242.00
.116- nr
200.0(
.38" . 1
7Qc n,
PAYMENTS
MADE
893.68
953.00
1.245.50
62 (,,,
382.nr
76 Si
o7p sr
, IItIF li n)l
87,368.00 86,552.00
1,076.00 365.00
1,372.36 396.50
75,171.90 66,948.59
225.00 225.00
3,528.00 2,241.00
12,232.60 8,289.95
1,100.00 525.00
1,450.00 11723.00
918.00 254.44
12,390.37
1,951.41 308.00
1,250.00 300.00
25,000.00 10,844.50
CITY TOTAL
25% PAYMENTS +25%
- -- -- ------ - - -- --
297.42 1,191.10
322.50 1,275.50
415.00 1,660.50
,7,
, �. � 4,794.7:
127.3 - 509.33
6E.4( 33;.90
235 i',
708.00
135.00
132.00
8,733.33
(Note A)
747.00
2,750.75
175.00
574.33
63.67
642.67
100.00
0.00
11,507,.71
87,260.00
500.00
528.50
75.681.92
225.00
2,988.00
11,040.70
700.00
2,297.33
318.11
950.67
400.00
10,844.50
.515.2 ,
108.00
576.00
843.86
(510.02)
0.00
540.00
1,191.90
400.00
(847.33)
599.89
12,390.37
1,000.74
850.00
14,155.50
FUND
BALANCE FOR
BALANCE
TRANSFER
876.90
1,174 32
3,626.50
3,949.On
1,`81.50
1,996.50
4,672.27
n,846.00
690.6
818. (ir,
.515.2 ,
108.00
576.00
843.86
(510.02)
0.00
540.00
1,191.90
400.00
(847.33)
599.89
12,390.37
1,000.74
850.00
14,155.50
FUND
FUND
01
41 OTHER
297.42
876.90 - - - --
322.50
814.50 2,81 ^.00
415.00 1,581.50
5.846.00
127.3= 690.6-
568.4L r0o .: .
816.00
711.00
975.86 975.86
8,223.31 8,223.31
0.00 0.00
1,287.00 1,287.00
3,942.65 3,942.65
575.00
(273.00)
663.56 663.56
12,390.37 12,390.37
1,643.41 642.67
950.00 950.00
14,155.50 14,155.50
816.00
711.00
575. 1, ':)
(273.00)
1,000.74
PROJFCT
DEPOSITS
PAYMENTS
CITY
TOTAL
--- - - - - --
RECEIVED
--
MADE
25�
PAYMENTS +2 5%
BALANCE
BALANCE FOR
TRANSFER
FEND
FUND
R. 3019 Warmin ton
9
- - --
81,296.42
- --- - - --
61,325.53
--- --
18,600.17
--------------
79,925.70
- - -- - --
1,370.72
----- - - - - --
01
41
OTI'..I'
_____
TR 3019/3525 UWC
18,402.00
7,696.50
( Note A)
2,565,00
10,261.50
19,970.89
_
19,970 89
TP 30�? UWC
8,140.50
10,705.50
2,5' .00
8.140.5( ,
20,646,79
20 642.50
2,041.^uu
22,683.50
71
(2.036. )
0
4.2,
2,041.00
-16.71
r2.r) )
TF 3096 -3 M2rihr;rr
= ,4>5.3?
7/19. n(
863.;;
3.612.75
(151-.42,
706.37
PN 32L11 -' Te iat''
< .222.5(
6C� .
^22.6'
706.3--
Ll t4
16(
r A
Mwlnf�p
'x.8()'
or
14,354.42
6,840.50
2,280.Ou
9,120.50
5,233.92
7,513.92
7,513.92
TR 3864 UWC:
41,255.62
27,139.79
5,248.61
32,388.46
8,867.16
14,115.83
5,2!18.6
TR. 3998 - UWC
120,822.94
95,123.82
34,481.25
129,605.07
(8,782.13 )
25,699.12
34,481.25
8,867.16
(8,782.13)
TR 4001 /PD 1029 UWC
48, 043.91
31,960 21
13,gn.7 ?,,
45,867.96
2,175.95
16,0$3.7U
13,907 75
TR I�002 /RFD 1030 UWC
42,043.91
30,008.45
5,201.75
35,210.20
6,833,71
12,035.46
1,17 x.95
TR, 4048 Carlsberg
22,796.59
17,714.50
5,083.67
22,798,17
1 1
( 58,
5,201.75
6,833.71
5,082.09
5,082.09
TR. 4170,TR. 3070 -5,PD 857
U.S. Condo
48,218.18
39,976.29
8,879.25
48,855.54
(637.36)
8,241.89
8,241.89
PM 4219 Kovacs
2,780.00
1,278.00
426.00
1,704.00
1,076.00
1,502.00
1,502.'00
PM 4220 May
1,500.00
581.00
193.67
774.67
725.33
919.00
119.00
TOTAL ---------- ---------- ------------
1,165,678.30 903 = 495_10 171_408_77 1,074,903
---------- ----------
87 90,774 43 262,183
--------
20 203,757 14 46,863.152
_ ===
= = = = ==
11,562 54
Note A
Consistent with other projects
City administrative fee
in which the City uses a outside
is being charged the
consultant, no
(27)
(23)
3,162.00
to outside consultants
following
projects
g p J
on payments made
Refu: J due
UWC
961.92
7,438.62
DEV_ -#
CONSULTANT
AMOUNT
--- - - - - --
PD 1014
TR 3019 (Warmington)
'---------
McClelland Engineers 40,748
Hawks
31
11,562.54
____ -_ - --
+ Assoc.
5,821.00
The above analysis results in the following adjusting entry:
Account Debit Credit
39-deposits 2F?,183.2
39 - cash 254,744.58
39 - A/P 7,438.62
01 - cash 203.757.14
0" - i ncomf
4' - cash
4" - i ncomF
2- - cash
2 - , ncom,
IUND 39 URBAN WFST - CLOSED
LESS
LESS
LESS
PROJECT
DEPOSITS
PAYMENTS
CITY
CITY TIME
BALANCE
RECEIVED
- -- - - - - --
MADE
-
25%
CHARGES
Traffic sig. -T.R. Rd.&
- - - - - --
- - --
----- --- - - - - --
-- - - - - --
P.H. /Wal. cr.;Mtn md.
11,850.00
10,725.00
1,125.00
1.00
T. R. Road rnndemnatior
100,500.00
An,r1oq.1)
21990.00
2,250.0G
14,560.93
P. hr dge ,..
control access rd
4,274.8?
1F,'.nr,
1 068.7•.
25.12
UW(' DevE,lopmen*. Agreemen-
2`�.(I1(l 71
4.50(
.R.P.oaC tYir i P; r
Wa•m nit•,
- :�
rn -u•:
ir. ilr-
nnr
or-
..
I.9') 4
if)Ft fly
1(17 f..
Sra r.
^et ;mr,I.
18,1402.UU
696.,_
565.00
8,140.50
Tr. 3032
20,646.79
20,642.50
1,141.00
900.00
(2,036.71
Tr. 3274
26,771.50
18,731.00
563.67
900.00
6,576.83
Tr. 3864
41,2.55.62
27,139.79
4,168.67
1,080.00
8,867.16
1r, 3998
120,822.94
95,123.82
31,781.25
2,700.00
(8,782.13,'
Tr. 4001/ ZC 2731
48,043.91
31,960.21
12,107.75
1,800.00
2,175.95
Tr. 4002
42,043.9"
---- -- -- --
30,008.4'
---- - - - - --
3,401.75
-- -- - - ---
1,800.00
6,833.71
487_174_62
389_860_79
72_325_21
--- - - ----
17_550_00
-- - - - - --
7,43862
i