HomeMy WebLinkAboutResolution 2011-82 Fiscal Year 2010 / 2011 Budget AmendmentsCITY OF PALM DESERT
FINANCE DEPARTMENT
STAFF REPORT
Request: Adopt Resolution No. 2011- 82 authorizing the fiscal year budget
amendment to provide transfer, appropriation and estimated revenues of
unobligated funds from the gas tax, golf course capital, traffic safety,
Properties City/RDA, Palm Desert Recreational Facilities Corporation
(PDRFC), capital project reserve and the general fund as of June 30, 2011
Date: September 8, 2011
Contents: Resolution No. 2011- 82
Recommendation
Waive further reading and adopt Resolution No. 2011- 82
Background
Staff has completed a year-end analysis of 2010-2011 fiscal year budget and financial
position of the City. The estimated revenues for the General Fund are $43.8 million
versus estimated expenditures of $47.3 million. Of the $47.3 million, $5.5 million was
reserve transfers requested by the Council (Reserve Policy adopted June 9, 2011 by
Resolution No. 2011-45), leaving estimated operating expenditures of $41.8 million. The
following is an explanation of either the increase in revenue or increase in appropriation
for various funds:
City Attorney
1,000
Actual cost of agreed.. retention fee
Legal Services
87,000
Actual cost for legal services
Finance
60,000
Cost of PERS and health benefits
Information Tech
2,000
Cost of repairing computer hardware
Insurance
7,000
Higher premiums for insurance
Street light & traffic safety
30,000
Unanticipated traffic control box purchased
due to damages
Public Works Admin.
107,000
Transfer of staff from Planning & Community
Development
Storm Drain Maint.
22,000
Cleaning of additional storm drains
Capital Outlay
150,000
Allocation of capital for various departments
(year-end accounting process — GASB 34
Staff Report
Approve Resolution Authorizing FY2010-2011 Budget Amendment for Appropriations
September 8, 2011
Page 2 of 2
Gas Tax Fund
130,392
City received Highway Users Tax from the
State of California that are being allocated to
street resurfacing expenditures in General
Fund
Golf Course Capital
277,924
City received increase in revenues from the
Starwood and Intrawest projects. Additional
amounts are being allocated to the General
Fund
Traffic Safety
56,000
City estimated revenues were
underestimated. The additional amount is
being allocated to street maintenance for
reimbursement to the General Fund
Capital Project Reserve
20,000
To allocate funds for maintenance of City -
owned properties (formerly Redevelopment
property)
PDRFC
451,000
New clubhouse anticipated revenue and
expenditures were underestimated
(expanded restaurant resulted in an increase
in staffing and food costs)
As part of the year-end process, the General Fund will carry over the following
appropriations to FY 11-12: $1.3 million in street resurfacing; $225,000 for McCallum
Theatre parking lot improvements; $118,000 for street striping; and $10,000 for parking
lot maintenance.
Fiscal Impact
This resolution will allow the Director of Finance to make the budget adjustments and
transfers for fiscal year 2010-2011 as of June 30, 2011.
Submitted by: Approval:
ul S. Gibson, Finance Director J hn M. Wohlmuth, City Manager
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RESOLUTION NO. 2011- 82
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
DESERT, CALIFORNIA AMENDING THE FISCAL YEAR 2010-2011
BUDGET TO PROVIDE TRANSFER, APPROPRIATION AND
ESTIMATED REVENUES OF UNOBLIGATED FUNDS FROM THE GAS
TAX, GOLF COURSE CAPITAL, TRAFFIC SAFETY, PROPERTIES
CITY/RDA, PALM DESERT RECREATIONAL FACILITIES
CORPORATION (PDRFC), CAPITAL PROJECT RESERVE AND THE
GENERALFUND
WHEREAS, it appears that certain funds will receive revenues in the 2010-2011
fiscal year that exceed the requirements for currently budgeted appropriation; and
WHEREAS, it is desirable to appropriate said excess revenues from the Gas
Tax, Golf Course Capital, Traffic Safety, Properties City/RDA, PDRFC, and Capital
Project Reserve funds for the reimbursement of eligible street expenditures and service
costs.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Palm
Desert, California, that the 2010-11 Budget is hereby amended by appropriating from
the Unobligated Fund Balances of certain funds to the identified funds as follows:
CHANGE
FUND/DEPARTMENT INC/(DEC) REVISED APPROPRIATIONS
General Fund:
City Attorney 1,000 Adjustment for actual cost of City Attorney retention
Legal 87,000 Actual cost for legal services
Finance 60,000 Cost of PERS and health benefits
Information Technology 2,000 Cost of repairing computer hardware
Insurance 7,000 Higher premiums for insurance
Police Services (500,000) Expenditures were less than budget
Street light & traffic safety 30,000 Traffic control box purchased due to damages
Public Works 107,000 Staff transfer from Planning & Community Development
Street Maintenance (100,000)
Storm Drain maintenance 22,000
Expenditures were less than budget
Cleaning of additional storm drains
Marketing (200,000) Expenditures were less than budget
Resolution No. 2011- 82
Planning & Comm. Dev. (200,000) Staff transfer to Public Works
Landscaping Services (175,000) Expenditures were less than budget
Capital Outlay 150,000 Allocation of capital for various departments
TOTAL GENERAL FUND(709,000)
Appropriation of Expenditures for Various Funds
Gas Tax Fund 211 130,392 Appropriate for street resurfacing program, reclass
expenditure of $121,392 from the General Fund to the
Gas Tax Fund for 10/11 street resurfacing program
Golf Course Capital 277,924 Additional transfer out to General Fund from the fees
Fund 441 collected by Starwood and Intrawest
Capital Projects Reserve 20,000 Transfer out to Properties City/RDA Fund 451 to
Fund 400 maintain City -owned properties
Properties City/RDA 20,000 To maintain City -owned properties
Traffic Safety Fund 210 56,000 Additional transfer out to General Fund for
reimbursement of street maintenance expenditures
Palm Desert Recreational 451,000 Increase in Labor and Food variable costs
Facilities Corporation
Increase in Estimated Revenues for Various Funds
Traffic Safety Fund 210 53,000 Amount over estimated revenue
Gas Tax Fund 211 492,963 Increase revenue for receipt of Highway Users Tax
Fund proceeds received for street resurfacing. Funds
replace Transportation Congestion Relief Funds from
the start.
PDRFC Fund 521 564,000 Increase in actual due to new club renovation
2
Resolution No. 2011- 82
PASSED, APPROVED AND ADOPTED by the City Council of the City of Palm
Desert, California, at its regular meeting held on the 8ch day of September, 2011, by the
following vote to wit:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
RACHELLE D. KLASSEN, CITY CLERK
CITY OF PALM DESERT, CALIFORNIA
JEAN M. BENSON, MAYOR
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