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HomeMy WebLinkAboutAGENDA REPORT 1990 0627 CC ADJ ITEM 11OTi BERNARDO M. PEREZ Mayor SCOTT MONTGOMERY Mayor Pro Tern ELOISE BROWN Councilmember CLINT HARPER, Ph.D. Councilmember PAUL W. LAWRASON, Jr. Councilmember LILLIAN KELLERMAN City Clerk TO: FROM: DATE: SUBJECT: BACKGROUND MOORPARK M E M O R A N D U M HONORABLE CITY COUNCIL WAYNE BOYER, FINANCE OFFICER June 22, 1990 YEAR END BUDGET AMENDMENTS 11060 STEVEN KUENY City Manager CHERYLJ.KANE City Attorney PATRICK RICHARDS, A.I.C.P. Director of Community Development R. DENNIS DELZEIT City Engineer JOHN V. GILLESPIE Chief of Police RICHARD T. HARE City Treasurer The City's current budgetary practice recognizes the periodic need to adjust budget estimates and appropriations at different levels. The City's budget is organized around Funds which are further divided into departments. Within each department are the three general expenditure categories of personnel expenditures, operations & maintenance expenditures, and capital expenditures. The budget for purposes of description, detail, and accounting control is broken down further into line items and in the case of capital expenditures the line items are subdivided further to identify specific purchases or projects. Generally accepted accounting principles which govern appropriate accounting practices for municipalities, per the City's auditor, recognizes the fund level as the appropriation level for the City's budget. In practice the City has been more restrictive and the appropriation level requiring City Council authorization for transfers has been the departmental category level. Attached for your review are schedules 1 and 2 detailing recommended intra - category appropriation transfers and recommended transfers from reserves. 799 Moorpark Avenue Moorpark, California 93021 (805) 529 -6864 Schedule 1 Intra - category Transfers Professional services of the Finance department include Audit services for the review and preparation of the City's Annual Audit Report as performed by Ernst and Young, Inc. The incurred expenses during 1989/90 Fiscal year include services for the 1987/88 and 1988/89 review and report. Expenses for the 1987/88 were not anticipated in the original appropriation. Appropriations for Special Equipment were for an Investment Portfolio software package. This item is now scheduled for purchase in the 1990/91 Fiscal Year. Both the Community Services and Community Center departments are expected to exceed worker compensation appropriations due to increased premium rates. Surplus appropriations from Operation and Maintenance categories are available as additional funding sources to cover this expense. Schedule 2 Reserve Transfers Additional part -time help was utilized by the City Clerk's department for further organization of the City's central filing system as well as assistance in preparing agenda packets. Due to a delay in startup of the motorcycle patrol officer, the Public Safety department has incurred additional regular patrol and vehicle maintenance costs. Contractual services for overtime and court appearance time has exceeded original projections. Although the animal licensing revenue is slightly ahead of budget estimates, the base contract costs for Animal Regulation are currently in excess of original estimates. Crossing Guard hours budgeted for 1989/90 were set at 4,884. It is anticipated approximately 5,100 hours will now be used. These additional hours plus a worker's compensation premium increase require additional funding for the insurance line item. Utilities charged to the Traffic Safety fund are for energy costs for the City's traffic: lights. The initial $4,000 appropriation underestimated expenses. Calculations for transit. :service appropriations were understated by approximately 1/2 of one day. Increased worker's compensation premium costs have also affected AD 85 -1. In addition, required supplies and materials for maintenance have exceeded original estimates. Tierra Rejada /Spring A.O.0 Engineering services to revise A.O.C. fees incorporating Engineering News Record (ENR) Index increases. L.A. Ave A.O.C. Engineering services to revise A.O.C. fees incorporating Engineering News Record (ENR) Index increases. Capital outlay for Boething access road and S.P. Milling extra construction costs during the street overlay program. Casy /Gabbert A.O.C. Engineering services to revise A.O.C. fees incorporating Engineering News Record (ENR) Index increases. Although Recreation program expenses are expected to exceed original limits, increased Recreation program revenues can be used as an offset to these expenses. RECOMMENDATION (Roll Call. Vote Required) Staff recommends Council approval of the intra- category and reserve transfers as indicated on schedules 1 and 2. 1 t Y Schedule of Propostc udlot Adjustments Intra C3tEQ .r Transfers Fiscal e; =r ?d9 - p0 Fund Line Line Current - xpenditures Estimated Expenditures Estimated Surplus or Proposed Budget and Item Description Budget ^ 5/31/90 to 6/30/90 (Deficit) Changes Amended Budget Department to 6/30/90 - - -- - - -- ------ - - - - -- (b) (a) -(b) (c) (a) + / -(c) GENERAL ____---- ---- - - - - -- --- - - - - -- -------- --- - - - - -- 116 Finance 641 Professional Services 26,000 20,990 38,000 (12,000) 12,000 33,000 906 Special Equipment 16,000 p 0 16,000 (12,000) 4,000 134 512 Community Services Workers Compensation ?,138 2,220 2'600 (462) 500 2,638 632 Conference b Meeting 700 1`3 636 Education 6 training 11000 480 300 400 (250) 450 700 300 (250) 754 149 Community Center 512 Workers Compensation 2,971 2,542 3,238 (267) 300 3,271 642 Contractual Services 15,750 9,897 12,000 3,750 (300) 15,450 Total General Fund 64 , 559 36 2 _ 56 838 -- 7,721 - ---- 0 --- - - - - -- 64,559 City of Moorpark Schedule of Proposed Budget Adjustments Reserve Transfers Fiscal year 1989 - 90 Fund Estimated Estimated Proposed and Line Line Current Expenditures Expenditures Surplus or Budget Amended Oepartment Item Description Budget to 5/31/90 to 6130/90 (Deficit) Changes Budget to 6/30/0 - - --- ------- ----- - (b; ;a) -(b) (c) (a)F / -(c) GENERAL ----- --- ---------- ----- - --------- -- -- ------ -- ---- - -- 113 _ City Clerk 503 Salaries Part Time 9,300 10,710 11 ':00 11,200> 2,200 11,500 121 Public safety 641 Fra(esslanal services 642 Contractual Services 1,372,570 1,154,944 1,385,494 112,920) 13,000 1,385,570 654 Vehicle maintenance 45,781 86,219 42,247 77,197 49,000 93,197 (3,219) 3,300 49,081 (6,978) 7,000 93,219 123 641 Professional services Animal Regalatioa 30,000 32,262 44,oO) 114,000) 14,000 44,000 Total General Fund 1,543,870 1,317,360 11583,1B? (39,3171 39,500 1,583,370 TRAFFIC SAFETY 136 Crossing Guards 503 Salaries Part time 512 Uorkers Camp 23,443 24,073 25,394 (1,951) 2,000 24,905 _ 2,445 4,579 4,388 (2,443) 2,460 4,905 142 Public Uorks 652 Utilities 4,000 17,620 20,000 (16,000) 16,000 20,000 Total Traffic Safety 29,888 46,272 50,78; (10,394) 20,460 50,348 LOCAL TRANSPORTATION _ 151 642 Contractual Services 82,350 75,565 82,1-;O Transit (160) 160 82,510 _ AO 95 -I 147 Parks Maintenance 512 Uorkers Compensation 6,049 6,335 7,100 11,051) 1,100 7,149 623 Shop 6 Operating 659 Maintenance 6 Repairs 4,000 4,365 4,800 (600) 800 4,800 4,000 - -- - - - -- 5,223 -- 5,800 (1,800) 1,800 5,800 _ Total Parks 14,049 - - ---- 15,923 --- - -- 17,100 (3`651) 3,700 ________ 17,749 TIERAA REJADA /SPRTNG A.O.C. 142 641 Professional services 0 0 Streets 2`') (250) 250 250 L.A.AVE A.O.C. 142 6:1 Professional services 0 0 treets 1,001 , (:,000) 1,000 11600 903 Capital Outlay (Prof 204) 0 21135 4,00, (4,000) 41000 4,000 Total L.A. Ave A.O.C. 0 - - - --- -- - 2,135 - -- -- S,Oe[ (`000) 000 -- - - - - -- 51000 CAS1 /GA58ER1 A.O.C. 142 641 Frofessional services 0 0 Streets °- (250) 250 250 ;ECREATION 149 Recreation 990 Programs 119,150 141,372 156,00') (36,850) 37,000 156,150 Grand Total Reserve transfers 1,789,307 1,598,627 1,895,17, (105,672) 106,320 1,895,627 City of Moorpark Schedule of Proposed Budget Ad)ustment3 Reserve Transfers Fiscal year 1989 - 90 Fund Estimated Estimated Proposed Current Expenditures Expenditures Surplus or Budget Amended and Line Line Department Item Description Budget to 5/31/90 to x/30/90 (Deficit) Changes Budget to 6/30/90 ---- b> (a) -(b) (c) (a) + / -(c) GENERAL - - - - -- --- - - - - - -- 113 503 Salaries Part Time City Clerk 9,300 10,710 7,500 (2,200) 2,200 11,500 121 641 Professional services Public safety 642 Contractual 1,372,570 1,154,944 1,385,490 (12,920) 13,000 1,385,570 Services 45,781 42,247 49,000 (3,219) 3,300 49,081 654 Vehicle maintenance 86,219 77,197 3,197 (61978) 7,000 93,219 123 641 Professional services Animal Regulation 30,000 32,262 44,000 (14,000) 14,000 44,000 Total General Fund 1,543,870 1,317,360 1 '63,187 (39,317) 39,500 1,583,370 TRAFFIC SAFETY 136 503 Salaries Part time Crossing Guards 512 Uorkers Comp 23,443 24,073 25,394 0L951) 951) 2,000 25,443 2,445 4,579 4,888 (2,443) 2,460 4,905 142 652 Utilities Public Uorks 4,000 -- - - -- -- 17,6_0 -- ---- -- _0,000 (16,000) 16,000 20,000 Total Traffic Safety _ 29,888 46,272 `.0,282 ( � _0,394) 2 0,460 50,348 LOCAL TRANSPORTATION 151 Transit 642 Contractual Services 82,350 75,565 X2,510 (160) 160 821510 AD 85 -1 147 512 Workers Compensation Parks Maintenance 6,049 6,335 100 (1,051) 11100 7,149 623 Shop 6 Operating 658 Maintenance 6 Repairs 4,000 4,365 4,800 (800) B00 4,800 4,000 - - - - -- -- 5,223 -- I,800 (1,800) 11800 5,800 Total Parks 14,049 -- -- -- 15,923 700 (3,651) 31700 ___ _____ 17,749 TIERRA REJADA /SPRING A.D.C. 142 641 Professional services 0 0 Streets 250 250) 250 250 L.A.AVE A.O.C. 142 641 Professional services 0 0 Streets 000 (1,000) 11000 11000 903 Capital Outlay (Prof 204) 0 21135 4 000 (4,0v0) 4,000 4,000 Total L.A. Ave A.O.C. - - - - -- - 0 - - -- - --- 2,135 - -- - -- ,000 -- - - -- -- (5,000) -------- 5,000 -- --- - -- 51000 EASY /GABBERT A.O.C. 142 641 Professional services 0 0 Streets 2110 (250) 250 250 RECREATION 149 9,'0 Programs Recreation 119,150 141,372 1`2 000 (36,80) 37,000 155,150 Grand Total Reserve transfers 1,789,307 1,548,627 1,85` 17'7 lOS,N'2) 106,320 11895,6'7 BERNARDO M.PEREZ Mayor SCOTT MONTGOMERY Mayor Pro Tern ELOISE BROWN Councilmember CLINT HARPER, Ph.D. Councilmember PAUL W. LAWRASON, Jr. Councilmember LILLIAN KELLERMAN City Clerk MOORPARK ITEM • 0* STEVEN KUENY City Manager CHERYL J.KANE City Attorney PATRICK RICHARDS, A.I.C.P. Director of Community Development R. DENNIS DELZEIT City Engineer JOHN V. GILLESPIE Chief of Police RICHARD T. HARE City Treasurer TO: HONORABLE CITY COUNCIL MOORPARK, CALIFORNIA FROM: RICHARD HARE, DEPUTY CITY MANAG CRY Councll•Meeiln9 U of --`" 1990 DATE: JUNE 15, 1990 ACTION, SUBJECT: YEAR END BUDGET AMENDMENTS [ Q� BACKGROUND • The City's current budgetary practice recognizes the periodic need to adjust budget estimates and appropriations at different levels. The City's budget is organized around Funds which are further divided into departments. Within each department are the three general expenditure categories of personnel expenditures, operations & maintenance expenditures, and capital expenditures. The budget for purposes of desciption, detail, and accounting control is broken down further into line items and in the case of capital expenditures the line items are subdivided further to identify specific purchases or projects. Generally accepted accounting principles which govern appropriate accounting practices for municipalities, per the City's auditor, recognizes the fund level as the appropriation level for the City's budget. In practice the City has been more restrictive and the appropriation level requiring City Council authorization for transfers has been the departmental category level. At the very basic level for the purposes of maintaining control of expenditures, accurately accounting for the purpose of the expenditure and appropriately describing expenditures the City Manager has the limited authority to transfer appropriations between line items within the budget categories of personnel and operations & maintenance. For an example, if a position is vacant and part time help must be relied upon to carry out the duties of the position the City Manager could transfer appropriations from line item 502 to line item 503 -.o more accurately describe the expenditure. 799 Moorpark Avenue Moorpark, California 93021 (805) 529 -6864 The City Manager's authority is more resticted in the capital outlay category. Within capital outlay the City Manager is restricted to transferring appropriations within a line item. For an example; if under the line item 905 office equipment funds were budgeted for the purchase of equipment to set up a work area such as a typewriter and a filing cabinet, and the typewriter was fifty dollars more than estimated and the cabinet was fifty dollars less, the City Manager has the budgetary authority to transfer appropriations between sub -line items and proceed with the purchase. In the event, the City Council directs or authorizes actions or purchases which exceed prior appropriation authorizations and transfers are required which exceed the City Manager's authority, then the City Council prior to the year end closing of the budget should take formal action recognizing the expenditures and adjusting the appropriations accordingly. Staff is preparing a schedule of expenditures for this purpose. This schedule is not complete and is pending the last warrant register processing and receipt of invoices from some of the City's vendors. It should be ready for City Council review and action by the planned June 27, 1990 adjourned meeting. RECOMMENDATION• Continue this item until the adjourned City Council meeting of June 27, 1990.