Loading...
HomeMy WebLinkAboutStaff Report 5.B 06/02/2014DATE: June 2, 2014 Agenda Item #5.B TO: Honorable Mayor and Members of the City Council through City Manager FROM: William Mushallo, Finance Director 05� SUBJECT: Introduction and adoption of Urgency Ordinances Amending Ordinances 2483, 2484, 2485, 2486, 2487 N.C.S. to Change Certain Appropriations for the Operations for the City of Petaluma from July 1, 2013 to June 30, 2014 and Declaring the Urgency Thereof, to Take Effect Immediately RECOMMENDATION It is recommended that the City Council adopt the attached ordinances as urgency ordinances to amend appropriations from July 1, 2013 to June 30, 2014. The reason for the urgency is to modify FY 2013-14 appropriations before the fiscal year expires. BACKGROUND The City reviews its budget on a continual basis. The proposed Year -End Budget Adjustments are to the Adopted Budget for FY 2013-2014. The adjustments will modify appropriations approved by Ordinances 2483, 2484, 2485, 2486, and 2487. DISCUSSION The proposed budget adjustments are for the General Fund, Special Revenue Funds, Enterprise Funds, Capital Projects Funds, Internal Services Funds and Successor Agency Funds. The proposed budget adjustments are for the year ending June 30, 2014. The 2014 Mid -Year budget adjustments were introduced to Council on Feb. 10, 2014 and adopted by unanimous vote on Feb. 24, 2014. The adjustments must be made by ordinance because they modify the appropriations ordinances adopted pursuant to the budget. Urgency ordinances, which require a unanimous vote of the Council members present for passage, are recommended so that the City adjustments may take effect prior to the end of the Fiscal Year. If not adopted by unanimous vote, the ordinances would be introduced, adopted at a subsequent meeting and take effect 30 days thereafter. The proposed changes are categorized as follows: Adiustments — Increases or (decreases) in various funds to update the budget based on current economic conditions, changes to city projects, or changes in work activity. Agenda Review: City Attomev Finance Direc r _--cl-ky Manage Transfers — Transfers from one fund to another to facilitate reporting requirements and true -up fund balances. Grants — Changes and/or new grant revenues and expenditures received after the FY 2013-14 budget was adopted. Provided below is a summary of the year-end budget adjustments by fund type. The majority of the year-end adjustments represent transfers. General Fund — Net change in fund balance ($22,425): • The PCDC CII' and PCDC Grants funds are to be closed. The remaining balances of $44,880 and $26,275 respectively to be transferred to General Fund Designated Reserves. • Increase revenues and appropriations for Building Cost Recovery contract services by $125,000 each as a result of growing activity. • Transfer $93.580 to the Waste Water fund in accordance with the reimbursement schedule imposed as a result of recent litigation. Special Revenue Funds —Net change in fund balance ($426,645): • Remove budget for Storm Drainage operating revenue, $470,320, due to duplication. This revenue is also budgeted in the Transfers In account. • Increase Asset Seizures budget for supplies, $29,050, due to Police Dept. needs. • TOT funds to be used to pay the City's share of the Petaluma Manna Owners Association (City is a member) annual assessment for maintenance costs at the marina and office park complex, $20,500. • Completed and suspended Capital Projects returning unused funds, $153,500, to various Impact Fee funds: c16101102, Sonoma Mountain Parkway Rehabilitation $48,950; c16501101, Trestle Rehabilitation $750; c16301101, Sheetpile Wall & Pile Cap Repair $103,800. • Transfer of funds from the Street Maintenance fund to close out completed Capital Projects, $28,275: c16101103, HSIP Lighted Crosswalks $3,275; c16101101 Petaluma Blvd. S Road Diet $25.000. • Transfer of Traffic Mitigation Impact Fees for Transit Signal Priority project design expenditures, c65101402, $32,000. This will facilitate completion of the project in early FY 2015. 15 Canital Proiects — Net chance in fund balance ($170,105): • Transfer out of outstanding PCDC C1P funds to General Fund Designated Reserves, $44,880. • Return of outstanding funds to various Impact Fee funds as a result of completed and suspended Capital Projects, $153,500: c16101102, Sonoma Mountain Parkway Rehabilitation $48,950; c16501101, Trestle Rehabilitation $750; c16301101, Sheetpile Wall & Pile Cap Repair $103,800. • Transfer of funds from the Street Maintenance fund to close out completed Capital Projects, $28,275: c16101103, HSIP Lighted Crosswalks $3,275; c16101101 Petaluma Blvd S Road Diet $25,000. • Various Street Maintenance & Overlays project, c16101303, to return Street Maintenance funds, $20,840. The project budget will be reduced accordingly. The Street Maintenance funds will then be transferred to E. Washington 18" Water Main project, c67401002, to cover pavement expenses not directly linked to the utility portion of the project. Enternrise Funds — Net chance in fund balance $246,580: • Reduce appropriations for the Marina Fuel System Upgrade, $153,000. Installation of the fuel system to occur in early FY 2014-15. • Design appropriations and corresponding transfer of funds for the Transit Signal Priority project to be incurred end FY 2014, $32,000. Project to be completed in FY 2015. • Transfer into the Waste Water fund of $93,580 from to the General Fund in accordance with the reimbursement schedule imposed as a result of recent litigation. • Transfer out from the Enterprise CIP funds and a corresponding Transfer in to the Enterprise funds as a return of outstanding balances from completed and suspended Capital Projects, $335,550; c66501310, Hopper St. Washdown Pad & Headworks Plug $3,550; c00100208, Airport UST Removal project $5,950; cc66401201, Primary Influent Pump Station Improvements $326,050. • Transfer in from the Street Maintenance fund for the E. Washington 18" Water Main project, c67401002, $20,840 to cover pavement expenses not directly linked to the utility portion of the project. The project budget will also be increased by $20,840. Internal Service Funds — Net change in fund balance $374,500: • Recognize revenue for separation payouts in the Employee Benefits Internal Service fund, $374,500. Successor Affenev Funds — Net chance in fund balance ($26,275): • Transfer of outstanding PCDC Grants funds to General Fund Designated Reserves, $26,275. FINANCIAL IMPACTS Year-end revenue adjustments proposed to the General Fund will increase by $125,000 as a result of growing Building services. There is a one-time transfer of $71,155 from outstanding balances in the PCDC CIP and PCDC Grants funds that will be placed in the designated General Fund reserve. General Fund appropriations will increase by $218,580 due to additional Building contract employee services and the repayment of the Waste Water loan resulting from recent litigation. Net changes in balances to other fund groups are indicated in Attachment 1, ATTACHMENTS 1. FY 2013-14 Year -End Budget Adjustment Summary 2. Appropriations Ordinance Amendment, General Fund 3. Appropriations Ordinance Amendment, Special Revenue Funds 4. Appropriations Ordinance Amendment, Capital Project Funds 5. Appropriations Ordinance Amendment, Enterprise Funds 6. Appropriations Ordinance Amendment, Internal Service Funds 7. Exhibit A — Detailed FY 13/14 Year -End Budget Adjustments Z/ 0 0 0 O 0 m 0 o m a a 0 0 0 0 m m m r O m N O w m m r m m r N a m N O O m, O Cl Ip r � 1 m N m m N OI o O r m O O' N O Q m M V m C] m C] m N m a Cl N Q Cl r r N m V N N o o Q N N m O m Q n m N O n n r 0 0 o a o 0 0 0 N m N r! 0 0 0 m m m r O m a N m m O O m N 0 m � n r � O O O n n N m m ro O o a o O o a m o O Wmi h m N N o o m m m M m m m N O Ol N t+l N m m t7 Q Q m O O m m r O Q o M N O m Q Q ri o r n m N N 0 o a o 0 0 0 N m N r! m m m r O m a N m m O O m N w p r � O O O m m m O O m N .m - m m V m Ip N N V N r 01 N C N E u w E2 '^ N y N E ` m .o a . d N F ¢ (O W i5 1:5 O N y S] Q C C N W W U ~ W 'N ❑ W N Q1 O C C W❑ C C D W D U1 D D C C Yl co 2 2 2 m c C7 = = > > o Cl o c m m m v w w Eo i? m c v a a a n n n d m m v m m m 0 0 0 0 0 0❑ a N m N N N 0 0 0 v N C C7 D ti C2 NO N V O C2 w y O UE c 0 E ❑ m m m m w a m m m w W D U a E L° ' U Uo 'o 'o '0 0 0 0 'o 'o '0 0 c ¢ 5 U� w 2 O d U R m m f _\ O O o o O o O O N O O N O O o O O r N O O N O O O O O O N N m N m m r N N N N OI r N N Ol O O N O N r O m O O tD O 10 n lh Ql O N l7 N e') CJ V m ("l N f•l mN m N Ip 0 N O r < N N N N M N O V N N N N Cl V N N O O O Cl Q� O ty N N O QI m — i a N N N b r i 'on r r n voi N o o n N [O O N N Ip 0 N N N O N N N Cl fp Ol O Q� O ty N N O QI m N N t0 O N v r O O N 0 0 0 0 0 0 0 O 0 0 0 0 0 O O a m r N N N OD N N m m N N O O (7 N m N It) Ip O N N N It Z2 N (tel rn O O O O O O o O N m N m m cq 0I n m N D a o v m N ni .6 r o i N a i 'on voi N o o n N a O N N N O O N Cl fp Ol O Q� ty N N O QI m N N t0 O N O O O O O b O O N N N It Z2 N (tel rn C'i m m N N i N c O U 'm mn E E L^ zQ v m w :a J z N w �M� W N N D 6 N C V U 'OLLI m C W N m O O 5 C Ul z U D C W D c 7 O (- E N❑ w U'. O W N V y C C C W C V�� C U 10 6 N y 'WO n LL O N C C d Z W N N O C W— d N N N N ti N N y O MO c 0 M vl N y c m c m a E E o E y C c E 0 I a 3 u 'a y m o n 0 o o :a o o O cw n E .E V w W c N N v W c E c v ^O D D c c v m c W W a a n a c 'n to E U O� C N N M C m m n D m O o m a N o N o a o m N rn v o n N o 0 o N o o v w a v .—c o (7 D c N y a o 0 o E a in io ~ v O D D c o a m o ca m m E v c m v v v p CD E u u v `V v v v u o p, m v m W 'ao m 'ao a❑❑ m m m 'ao w 'ao m 'ao w w m v X a a o'ao o w ¢ C am 5u Z 0 R 0 K ATTACHMENT 2 AN ORDINANCE AMENDING ORDINANCE NO. 2483 N.C.S. TO CHANGE APROPRIATIONS FOR THE OPERATION OF THE CITY OF PETALUMA GENERAL FUND FROM JULY 1, 2013 TO JUNE 30, 2014 AND DECLARING THE URGENCY THEREOF, TO TAKE EFFECT IMMEDIATELY BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS: Section 1. Ordinance No. 2483 N.C.S. is hereby amended for the fiscal year beginning on July 1, 2013 and ending on June 30, 2014 in the amounts as set in the attached Exhibit A. incorporated herein by reference, and distributed to the various funds as set out in said exhibit and shall be expended and used in accordance therewith. Section 2. The City Council hereby finds and determines that the amount of appropriations provided hereby does not exceed the estimated revenue, other sources and available fund balances for the fiscal year ending June 30, 2014. Section 3. All ordinance or parts of ordinances in conflict herewith are hereby repealed. Section 4. This ordinance is hereby declared to be necessary for the immediate preservation of the public peace, health and safety of the City of Petaluma and its citizens, and shall take effect and be in force from and after its final passage by unanimous vote of the members of the City Council present at the time of its adoption. The reason for the urgency is to modify FY 2013-14 appropriations before the fiscal year expires. Section 5. The City Clerk is hereby directed to post/publish this ordinance or a synopsis of this ordinance for the period and in the manner required by the City Charter. INTRODUCED and ordered posted/published this day of 2014, by the following vote: ATTACHMENT3 APROPRIATIONS FOR THE OPERATION OF THE CITY OF PETALUMA SPECIAL REVENUE FUNDS FROM JULY 1, 2013 TO JUNE 30, 2014 AND DECLARING THE URGENCY THEREOF, TO TAKE EFFECT IMMEDIATELY BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS: Section 1. Ordinance No. 2484 N.C.S. is hereby amended for the fiscal year beginning on July 1, 2013 and ending on June 30, 2014 in the amounts as set in the attached Exhibit A, incorporated herein by reference, and distributed to the various funds as set out in said exhibit and shall be expended and used in accordance therewith. Section 2. The City Council hereby finds and determines that the amount of appropriations provided hereby does not exceed the estimated revenue, other sources and available fund balances for the fiscal year ending June 10. 2014. Section 3. All ordinance or parts of ordinances in conflict herewith are hereby repealed. Section 4. This ordinance is hereby declared to be necessary for the immediate preservation of the public peace, health and safety of the City of Petaluma and its citizens, and shall take effect and be in force from and after its final passage by unanimous vote of the members of the City Council present at the time of its adoption. The reason for the urgency is to modify FY 2013-14 appropriations before the fiscal year expires. Section 5. The City Clerk is hereby directed to post/publish this ordinance or a synopsis of this ordinance for the period and in the manner required by the City Charter. INTRODUCED and ordered posted/published this day of .2014. by the following vote: ATTACHMENT 4 AN ORDINANCE AMENDING ORDINANCE NO. 2485 N.C.S. TO CHANGE APROPRIATIONS FOR THE OPERATION OF THE CITY OF PETALUMA CAPITAL PROJECT FUNDS FROM JULY 1, 2013 TO JUNE 30, 2014 AND DECLARING THE URGENCY THEREOF, TO TAKE EFFECT IMMEDIATELY BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS: Section 1. Ordinance No. 2485 N.C.S. is hereby amended for the fiscal year beginning on July 1, 2013 and ending on June 30, 2014 in the amounts as set in the attached Exhibit A, incorporated herein by reference, and distributed to the various funds as set out in said exhibit and shall be expended and used in accordance therewith. Section 2. The City Council hereby finds and determines that the amount of appropriations provided hereby does not exceed the estimated revenue, other sources and available fund balances for the fiscal year ending June 30, 2014. Section 3. All ordinance or parts of ordinances in conflict herewith are hereby repealed. Section 4. This ordinance is hereby declared to be necessary for the inmlediate preservation of the public peace, health and safety of the City of Petaluma and its citizens, and shall take effect and be in force from and after its final passage by unanimous vote of the members of the City Council present at the time of its adoption. The reason for the urgency is to modify FY 2013-14 appropriations before the fiscal year expires. Section 5. The City Clerk is hereby directed to post/publish this ordinance or a synopsis of this ordinance for the period and in the manner required by the City Charter. INTRODUCED and ordered posted/published this day of , 2014, by the following vote: ATTACHMENTS AN ORDINANCE AMENDING ORDINANCE NO. 2456 N.C.S. TO CHANGE APROPRIATIONS FOR THE OPERATION OF THE CITY OF PETALUMA ENTERPRISE FUNDS FROM JULY 1, 2013 TO JUNE 30, 2014 AND DELARING THE URGENCY THEREOF, TO TAKE EFFECT IMMEDIATELY BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS: Section 1. Ordinance No. 2456 N.C.S. is hereby amended for the fiscal year beginning on July 1, 2013 and ending on June 30, 2014 in the amounts as set in the attached Exhibit A, incorporated herein by reference, and distributed to the various funds as set out in said exhibit and shall be expended and used in accordance therewith. Section 2. The City Council hereby finds and determines that the amount of appropriations provided hereby does not exceed the estimated revenue, other sources and available fund balances for the fiscal year ending .Tune 30, 2014. Section 3. All ordinance or parts of ordinances in conflict herewith are hereby repealed. Section 4. This ordinance is hereby declared to be necessary for the immediate preservation of the public peace, health and safety of the City of Petaluma and its citizens, and shall take effect and be in force from and after its final passage by unanimous vote of the members of the City Council present at the time of its adoption. The reason for the urgency is to modify FY 2013-14 appropriations before the fiscal year expires. Section 5. The City Clerk is hereby directed to post/publish this ordinance or a synopsis of this ordinance for the period and in the manner required by the City Charter. INTRODUCED and ordered posted/published this day of . 2014, by the following vote: io ATTACHMENT 6 [ t [ ► _ rf C]TIIi:iDT�] 1 0rello� fart] r•Z�j i lll�lf7uM. INTERNAL SERVICE FUNDS FROM JULY 1, 2013 TO JUNE 30, 2014 AND DELARING THE URGENCY THEREOF, TO TAKE EFFECT IMMEDIATELY BE IT ORDAINED BY THE COUNCIL OF THE CITY OF PETALUMA AS FOLLOWS: Section 1. Ordinance No. 2487 N.C.S. is hereby amended for the fiscal year beginning on July 1, 2013 and ending on June 30, 2014 in the amounts as set in the attached Exhibit A. incorporated herein by reference, and distributed to the various funds as set out in said exhibit and shall be expended and used in accordance therewith. Section 2. The City Council hereby finds and determines that the amount of appropriations provided hereby does not exceed the estimated revenue, other sources and available fund balances for the fiscal year ending June 30, 2014. Section 3. All ordinance or parts of ordinances in conflict herewith are hereby repealed. Section 4. This ordinance is hereby declared to be necessary for the immediate preservation of the public peace, health and safety of the City of Petaluma and its citizens, and shall take effect and be in force from and after its final passage by unanimous vote of the members of the City Council present at the time of its adoption. The reason for the urgency is to modify FY 2013-14 appropriations before the fiscal year expires. Section 5. The City Clerk is hereby directed to post/publish this ordinance or a synopsis of this ordinance for the period and in the manner required by the City Charter. INTRODUCED and ordered posted/published this day of . 2014, by the following vote: Detailed FY 13114 Year -End Budget Adjustments Exhibit A I Account String I Project String Ref Fund Name Revenue Expenditures Total Fund Group Fund Cost Center Object Type (if applicable) Revision Purpose A Asset Seizures 29,050 (29,050) Special Revenue 2320 23200 53020 E Increased supplies needed for the Police Dept. - 29,050 (29,050) B TOT 20,500 (20,500) Special Revenue 2520 25200 56310 E Payment to the Petaluma Marina Owners Assn has increased due to - 20,500 (20,500) additional maintenance costs. C General Fund 93,580 (93,580) General Fund 1100 11100 69910 E General Fund settlement reimbursement to the Waste Water fund Waste Water 93,580 93,580 Enterprise 6600 66100 49910 R 93,580 93,580 - D Building Cost Recovery 125,000 (125,000) General Fund 1100 12700 54160 E Increased cost recovery contract services and corresponding revenue 125,000 125,000 1100 12700 45230 R 125,000 125,000 - E Public Works CIP 44,880 (44,880) CIP 3160 31600 69910 E Transfer of PCDC CIP fund balance to General Fund Designated Reserves General Fund Designated Reserves 44,880 44,880 General Fund 1100 11100 49910 R 44,880 44,880 - F Storm Drainage Utility (470,320) (470,320) Special Revenue 6800 638100 46010 R Remove operating revenue. Funds already budgeted as transfers in. (470,320) - (470,320) G Employee Benefits 374,500 374,500 Internal Service 7100 71100 45022 R Budget for Separation Payouts 374,500 - 374,500 H PCDC Grants 26,275 (26,275) Special Revenue 5120 51200 69910 E Transfer of PCDC Grants balance to General Fund Designated Reserves General Fund Designated Reserves 26,275 26,275 General Fund 1100 11100 49910 R 26,275 26,275 - I Marina CIP (153,000) 153,000 Enterprise 6499 64999 54151 E c64501401-30600 Installation of Marina Fuel System Upgrade delayed until early FY 14-15 - (153,000) 153,000 J Waste Water CIP 3,550 (3,550) Enterprise 6699 66999 69930 E :66501310-36699 Hopper St. Washdown Pad & Headworks Plug project suspended. Waste Water Admin 3,550 3,550 Enterprise 6600 66100 49930 R Return unused funds. 3,550 3,550 - K Airport CIP 5,950.00 (5,950.00) Enterprise 6190 61999 69930 E c00100208-06100 Airport UST Removal project completed. Return unused funds. Airport Admin 5,950 5,950.00 Enterprise 6100 61100 49930 R 5,950 5,950 - L Public Works CIP 3,275 3,275 CIP 3160 31600 49910 R c16101103-02411 HSIP Lighted Crosswalks project completed. Grant did not cover all Street Maintenance 3,275 (3,275) Special Revenue 2411 24110 69910 E expenses. Additional Street funds needed to close out project. 3,275 3,275 - M Public Works CIP 48,950 (48,950) CIP 3160 31600 69930 E :16101102-02411 Sonoma Mountain Parkway Rehabilitation project completed under budget. Street Maintenance 48,950 48,950 Special Revenue 2411 24110 49910 R Return unused Street funds. 48,950 48,950 - N Public Works CIP 25,000 25,000 CIP 3160 31600 49910 R c16101101-02411 Petaluma Blvd S Road Diet project completed. Grant did not cover post - Street Maintenance 25,000 (25,000) Special Revenue 2411 24110 69910 E project traffic study or overhead charges. Additional Street funds needed 25,000 25,000 - to close out. Detailed FY 13114 Year-End Budget Adjustments ExhlbltA Account String Project String Ref Fund Name Revenue Expenditures Total Fund Group Fund Cost Center Object Type (if applicable) Revision Purpose O Waste Water CIP 326,050 (326,050) Enterprise 6699 66999 69930 E c66401201-36699 Primary Influent Pump Station Improvements projects completed under Waste Water Admin 326,050 326,050 Enterprise 6600 66100 49930 R budget. Return unused funds. 326,050 326,050 - P Public Works CIP 750 (750) CIP 3160 31600 69930 E c16501101-02412 Trestle Rehabilitation project completed under budget. Return unused Street Maintenance 750 750 Special Revenue 2411 24110 49910 R Street funds. 750 750 - Q Public Works CIP 103,800 (103,800) CIP 3160 31600 69930 E cl6301101-02155 Sheetpile Wall & Pile Cap Repair project suspended and combined with Storm Drainage Impact Fees 103,800 103,800 Special Revenue 2155 21550 49930 R project cl6301307, Petaluma River Flood Control. Return unused funds. 103,800 103,800 - R Transit CIP 32,000 32,000 Enterprise 6590 65999 49910 R c65101402-02160 Design expenditures for the Transit Signal Priority project to be incurred Transit CIP 32,000 Enterprise 5590 65999 54140 E c65101402-30300 end FY 2014. Project to be completed in FY 2015. Traffic Mitigation Impact Fees 32,000 (32,000) Special Revenue 2160 21600 69910 E 32,000 64,000 - S Waste Water CIP 20,840 20,840 Enterprise 6690 66999 49910 R c67401002-02411 Increase budget and revenue for the E Washington 18" Water Main Waste Water CIP 20,840 (20,840) Enterprise 6690 66999 54151 E c67401002-54151 project, c67401002 by $20,840. Project required additional paving not Public Works CIP (20,840) (20,840) CIP 3150 31600 49910 R cl6101303-02411 directly linked to the utility portion. Funds to be obtained through the Public Works CIP (20,840) 20,840 CIP 3160 31600 54151 E c16101303-54151 corresponding reduction in the budget and revenue for project c16101303, Street Maintenance 20,840 (20,840) Special Revenue 2411 24110 69910 E Various Street Maintenance & Overlays. Street Maintenance (20,840) 20,840 Special Revenue 2411 24110 69910 E 'INET CHANGE TO FUND BALANCES 743,240 767.610 (24,370)