HomeMy WebLinkAbout2013/10/15 Item 11 '+' - -
�^_� .�_�-;--T--��=�� C I T Y C O U N C I L
� �� --�_: � AGENDA STATEMENT
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CHULAVISfA
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ITE�Z TTTLE• FISCAL YEAR 2012/20li ANNUAL FI\"�A�\'CIAL STAT[iS
REPORT _
SUBMTTTED BY: DIRECTOR OF FINA�\TCElTREASURE�
i
REVIE�VED BY: ASSIST.4i�IT CITY \'AGER �
CITY MANAGER
4/STHS VOTE: YES � NO �X
SU1�4A1r1RY
This report is pro��ided in order to meet the Ciri Charter requirement of publishine the Cit��'s
Combined Statement of Re��enues, Expenditures and Changes in Fund Equity (Schedule D) in
the local newspaper within 120 davs of the ciose of the fiscal }�ear. The statement is scheduled
for publication in the October 25'� issue of The Star Arews; «hich is the Cit}�'s adjudicated
ne�vspaper of eeneral circulation.
E\�VIRONn7ENTAL REVIE�V
The Em ironmental Revie�;�Coordinator has revie�red the proposed acvvity for compliance«ith the
Califomia Envuonmental Qualin� Act (CEQA) and has determined that filing of the fiscal yeaz
2011/12 annual financial status report and amendine ihe budget of the Westem Pazk Acquisition
and Development Fund is not a `Projecr' as defined under Section 1�378 of the State CEQA
Guidelines because it �i�ll not result in a physical chanee to the envuonment therefore, pwsuant to
Section 1�060(c)(S)of the State CEQA Guidelines the actions proposed aze not subject to CEQA.
REC01�1ENDATION
That Ciq� Council accepts the report.
BOARDS/COMn1ISSION RECOMMENDATION
I�'ot Applicabie.
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OCTOBER 1�, 2013, Item ��
Page 2 of 3
DISCUSSION
This report is provided in order to meet the City Charter requirement of publishing the City's
Combined Statement of Revenues, Expenditures and Changes in Fund Equity (Schedule D) in
the local newspaper within 120 days of the close of the fiscal year. The statement is scheduled
for publication in the October 2�`� issue of The Star NeN�s, which is the City's adjudicated
newspaper of general circulation.
We will provide the Council with a complete report of fiscal year 2012/13 financial data upon
presentation of the City's audited Comprehensive Annual Financial Report.
For the General Fund, actual Expenditures and Transfers-Out for the year amounted to $127.5
million, supported by Actual Revenues and Transfers-In of$130.9 million. The actual revenue
and expenditures are subject to audit adjustments. The audited figures and the actual change in
General Fund reserves will be presented when the audit is completed. Schedules A and B are
summary statements of actual revenues and expenditures for fiscal year 2012/li. Schedule C
provides a complete listing of all budget amendments approved for the 2012/13 fiscal year.
Schedule D is an unaudited Summary Report of Revenue, Expenditures, and Changes in Fund
Equity (excluding Trust Funds and the Public Financing Authority) for the fiscal year ended June
30, 2013. Please note that the column titled "General Funds" includes not only the General
Fund, but the Fire Equipment Lease fund and Public Liability Trust fund, �vhich are combined
with the General Fund for financial reporting purposes. A full analysis of the City's various
funds will be provided in the Management's Discussion and Analysis section of the
Comprehensive Annual Financial Report. As required by Charter Section 504 (fl, this statement
will be published in the local newspaper as discussed above.
The detailed data supporting this information is quite voluminous, but is available at your
request The published Comprehensive Annual Financial Report (CAFR) including the opinion
of the independent auditors should also be available within the next 60 days and will be provided
to City Council.
Schedule E provides a complete listing of all budget adjustments between summary accounts
approved by the City Manager in accorda�ice �vith Council Policy 220-02 "Financial Reporting
and Transfer Authority' during fiscal year 2012/13.
DECISION MAKER CONFLICT
Staff has reviewed the decision contemplated by this action.and has determined that it is not site
specific and consequently the 500 foot rule found in California Code of Regulations section
18704.2(a)(1) is not applicable to this decision.
CURRENT YEAR FISCAL IMPACT
There is no fiscal impact resulting from accepting the Annual Financial Status Report.
ON GOING FISCAL IMPACT
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� OCTOBER 1�; 20li, Item I�
Paee 3 of 3
There is no fiscal unpact in future ��ears:
ATTACHn�IENT5
Schedule A—General Fund Revenues by Department
Schedule B—General Fund Espenditures by Department
Schedule C—General Fund Budget Amendments
Schedule D - Combined Statement of Revenues. E�penditures and Changes in Fund Equitv
Schedule E— General Fund Budget Transfers
Prepared 6y: Phillip Dmis,Assistant Drreclor of Finmtce, Finance Department
11 -3
SCHEDULEA
GENERAL FUND
Revenue Status By Department
as of June 30,2013
Percentage
Amended Realized Year
Department Budget Actual To Date to Date
Legislative and Administrative
City Council $ 114,727 $ 82,787 72.2%
Boards and Commissions - 260 0.0%
City Clerk 21,600 39,353 182.2%
CiryAttorney 186,195 163,872 88.0%
Administration 121,000 141,67] 117.1%
Information Technology Services 45,900 _ 21,923 47.8%
Human Resources 263,125 279,673 106.3%
Finance 1,224,779 1,275,031 104.]%
Total Legislati��e and Administrative $ 1,977,326 $ 2,004,570 101.4%
Non-Departmental $ 93,523,560 $ 98,504,195 1053%
Development and Maintenance Services
AnimalCareFacility 1,192,671 1,214,148 ]01.8%
Planning and Building Services 2,219,665 1,887,014 85.0%
Public Works 15,029,597 15,198,913 101.1%
Total Development and Maintenance Services $ 18,441,933 $ 18,300,075 99.2%
Public Safety
Police 7,332,302 7,170,185 97.8%
Fire 2,216,520 2,351,382 106.1%
Total Public Safety $ 9,548,822 $ 9,521,567 99.7%
Culture and Leisure
Recreation 2,064,101 2,148,193 104.1%
Library 424,863 378,520 89.1%
Total Culture and Leisure $ 2,488,964 $ 2,526,713 101.5%
Total General Fund $ 125,980,605 $ 130,857,120 103.9%
11 -4
SCHEDULE B
GENERAL FU\`D
Eipenditure Status B�� Department
as of June 30,2012
Percentage
Amended Realized Year to
Departmeot Budget Actual To Date Date
Legislati�e and Administrati��e
Ciri Council $ 1.319.37> $ 1.198.391 90.8%
Boards and Commissions 10.076 7.210 71.6%
Cirv Clerk 918,722 77�.1&9 84.4%
City Attomey 2,�34;696 2;47�,240 97.7%
Administration 2.016.602 1.973.1�0 97.8%
Information Technolo_w Sen�ices 2.92>.647 2.897.�0� 99.0%
HumanResources y 2.091J�9 2.060536 98S%
Finance 3.26�377 3.2�2.688 99.6%
Total Legislative and Administrati��e S 1�,082,2�4 S 14,639;869 97.1%
Non-Departmental � 12.107,807 $ 10,914,�81 90.1%
De��elopment and Maintenance Ser��ices
Animal Care Facility 2,444;281 2,379,T6 97.4%
Plannine and Building Sen�ices 2.872;771 2;�24,833 87.9%
Public �Vorks 23.839.8�1 23.819.6�8 99.9%
Total De�elopment and D'Iaintenance Services $ 29;1�6,893 � 28,724,217 98S%_
Public Safeh�
Police 44,094;881 42,6�5862 _ 96.7%
Fire 24.181379 24.030.774 99.4%
Total Public Safeh� S 68.276.260 $ 66.686.636 97.7%
Culture and Leisure
Recreation 3.673.267 33625�8 91.�%
Librarv 3.262.210 3.182.483 97.6%
Total Culture and Leisure $ 6;93�,477 $ 6;�4�,0�1 94.4%
Total General Fund S 131,�58.691 $ 127,�10,344 96.9%
Notes:
l. The Amended Budget column includes 52.9 million in cam�o��ers for encumbrances and CIP projecu
2. 7'he Acrual-to-Date Column does not reflect cam�o��ers form FY 2012-13 to FY 2013-1�1
for CIP Projecu and other encumbrances.
11 -5
SCHEDULEC
General Fund Budget Amendments
Per Council Resolutions
Fiscal Ycar 2012-13
Net
Resolution Budget Amendments Revenue Expenditure Impact
2012-146 Target Donation to the Police Department $ 1,800 S ],800 � -
2012-168 Califomia Cool Challenge 5,000 5,000 -
. 2012-170 Target Donation for Literacy Programming 2,000 2,000 -
2012-174 Wal-Mart Donation to the Fire Department 1,000 1,000 -
2012-177 COPS Hiring Grant Program 174,834 174,834 -
2012-181 Addition of] FTE-Animal Care Assistant 38,686 38,686 -
2012-194 First Quarter Financial Report Budget Cleanup 7,116 7,116 -
2012-210 Rotary Club Donation to the Fire Department 825 825 -
2012-211 Fire Station 8 Vehicle Storage 9,750 9,750 -
2012-231 Additional "Spay Shuttle"Clinics 39,000 39.000 -
2012-244 Reclassification of Various Positions - _- - -
2012-250 Ciry Administra[ive Revenue for RCFL Fiscal Intennediary 402 - 402
2013-008 City Administrative Revenue for SDLECC Fiscal Intermediary 6,798 - 6,798
2013-009 Friends ofChula Vista Library Donation 45,000 45,000 -
2013-012 Purchaseand Rental of610 Bay Boulevard 27,600 1,457,600 (1,430,000)
N/A��� Capital Improvement Project Closure - (19,844) 19,844
2013-021 Second Quarter Financial Report Budeet Cleanup (44,154) (44,154) -
20li-026 Estate of Chadotte and Ronald Stanley Donation to the Library ]0,000 10,000 -
2013-039 Fire Department Critical IVeeds Bud�et Adjustment 250,000 2>0,000 -
2013-050 Aquatica Donation for Fun Run 5,000 5,000 -
2013-054 Advance Life Support Start-Up Costs - 665,191 (66�,191)
2013-0G9 Advance Life Support Start-Up Costs - 45,365 (48,365)
2013-073 Ciry Administrative Revenue for Homeland Security Fiscal Intermedia: 622 - 622
2013-092 Third QuarterFinancial Report Budget Cleanup 1,125,000 1,125,000 -
2013-]02 Kaboom Grant Matching Funds 8,500 8,500 -
2013-203 FY13 YearEnd Budget Clean-up 755,645 755,645 -
To[al General Fund Bud�et Amendments � S 2,470,424 $ 4,SS6,314 (SZ,ll�,890)
(I)During fiscal year 2012-13 C1P projec[s S7'L3�4 and STL335 were completed and closed,fundin�was retumed to their
respective funding sources.Appropriations for these projec[s were approved by Council in a prior fiscal year.
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SCHEDULE D
Cin�of�ula V ista
Combined Susmare Statement of Revenuu,Fspendi[ures and Q�anges in Fund Equity
Year Fnded June 30,2013-Unaudited
Total Gr_neral Special Debt Szrvice Capital Enterprise Intemal
All Funds Funds Re��enue Funds Funds Projeci Funds Funds Service Funds
Total Fund Fquin�June 30,201? 5 3?9,5�?,�IS S ?$A39,Oi8 5 ?B,i23,J86 5 (3iA39,029) 5 iS,ls4,?b9 5 �?6,811,18i S �,333,2i8
Revenues?AL-2013
Taxes 98,508,241 9�195,lu3 6,1%,036 ;73,�i2
intergovemmental Revenues 2i,662,0i8 2,9i0,i31 17,36i3}} i,ld9 22?i,619 3,100,3i>
Ci[enses S Per¢uLS 1.i37,i?$ 1,39i,�19 i1,909
IIe�'eloper Fees ?l.i-4;S61 i,i'�,3?> 1�.022.Q39
Qiarges for Current Servues P_,308,589 5,�71,i08 13,7i-4,3� }3,(vl,.i39 6,3-41,669
Fines,Forfeitures b Penalties 1,639,18? 1,0029ii 636,?3i
Lise af\fone�•S Propert�• =?$�948 ?201.�90 3�?,i36 (bi9) (-197,733) ?b6,166 (8,833)
Other Revenues ?0,033,3i4 13,073,6i9 �.Oli,ll6 90,i38 1,i99,G31 16},150
TotalRe��enues ?}3,91},9}1 121,36�4,327 51,0�4?,371 iil 16,2i3.2}b i8,817,511 6,�L37,Qt6
Transfers In td.139.930 10,8�,i-47 �?i,29} 2,767,11} 1i9,838 -439,738 iM.0p0
7otal Revenues and Transfers In 2i8,1s4,877 132,189,Tid �l=69,66i 2,164,�8i 16,{33,084 }9,2i6,7i8 6,&}1A16
FxpendiNres?O1?-?013:
GeneralGovemment 3?,il?,068 2?,i25,}� 1,6i9,�98 2i3,00i i,i�i.,991
PublicSafen� 73,1i0,i93 66,3i9,}10 fi,S11,183
PublicWorks 8�,069,728 26.Q31,?�9 �=211,606 190,i26 3b.636,i68
Pazks and Recreation 3,377,7?3 3,36?,ii8 1,�400 i,i6i
libran- 3,2i7,217 3,18?�483 88,7}4
Public Transit 6,7i0,S3� 6,7}0,83�
CapitalOuWv ?t.li3,i43 1.1�34 li.0�,9?6 i,9d�,08�
Debi 5en•ice:
Prindpal 1.23g,07d 1,2i8A%i
Interestand Fiscal�arge5 889,1d5 569,i6i 319,.iS0
Total ExpendiNres �?7,31i,1?i 1�?.833,SSi S�,S18,k4i 1,B1i.639 i,3i6,?$2 �Li,696,8&i 7,ii3,991
Trussfers Out 21.9i0,029 6.07i.79i 6,i33,Ti8 - 4.936,821 �,300Iv6 163,000
-Total Ezpenditures and Transferz Out 2}9,25i,1i6 1�,908,080 i?3��20-4 1,817,639 10,313,102 -4i,99i,�38 i,8Ti,991
ContributedCapital t3i,4-}8,?99 13-4,EfiS,Cv3 Ti9,W�
Retained Eamings-Unreserved %,918,377 93,-101,713 3,i16b?8
Fund Balances:
\onspendable 31,602,508 i,i�i,01} 3,bi0,li7 20,iT,338
Restricted 88,?$2,i5i 530.9�1 23,bi'',i41 . 63.798,913
Committed i,�84,?T 4,1Gi,t3i 138,03 251,06.i
Assia ed },dTi,032 S,�Ti,032
linassigned (�?,602,76A) 1i,389,965 (19,�3) (36,9i3,ti9)
Total Fund Eqssity June 30,?013 5 338,i10,36 5 31,3?0,15? 5 ?i,4-}1_}7 $ (36.6920&4) $ S4,2i4,251 5 2�S,Oi0,397 5 4,296,?i3
The Finance Depar�ent of the City of Qiuln Vista has mmpiled[he aboa�e Statement of Revenues,Expenditures and�anges in Fund Equity
for Ihe t�ear ended june 30,?013. Such amounts are subjecY to adjustment through the annual audit process which is being perfortned b}'an
independent public accounting firm. lhis report excludes Trust Funds,the Redevelopment Agenn�,and the Public F'vianang Authoriri�.
\laria Kachadoorian,Dirxtor of Finance
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SCHEDULE E
General Fund Budget Transfers
Approved by Administration
Fiscal Year 2072-13 �
Descrip[ion Department Amount From/To
Transfer for Civic Center signage projec[ Non-Dept $ 15,000 $upplies& Services to Capital
Redistribute Council Aide budget CiTy Council 3,693 Personnel Services to Personnel Services
Transfer to align budget with actual expenditures Ciry Council 1,544 Supplies&Services to Personnel Services
Fire Inspection Fees refund Fire 500 U[ilities to Other Expenses
Transfer for refunds HR 7,525 Supplies&Services to Other Expenses
Transfer to align budget with actual expendi[ures ACF 4,000 U[ilities to Supplies&Services
Graffiti program overtime expenditures Public Works 8,000 Supplies&Services to Personnel Services
Transfer for conference expendimres � Ciry Council 4,500 Personnel Services to Supplies& Services
Telecommunications and computer equipment Recreation 15,000 Personnel Services[o Supplies& Services
Transfer for refunds HR 53 Supplies&Services to Other Expenses
State Mobilehome Park Act Fee Development Services 185 Supplies&Services to Other Expenses
Transfer for refunds � HR 32 Supplies&Services to Other Expenses
Transfer to aiign budget�i�ith ac[ual expendi[ures ACF 5,000 Personnel Services[o Supplies&Services
Transfer to align budget with ac[ual expendi[ures ACF 5,000 Utilities to Supplies&Services
Align ALS Startup costs - Fire 8,136 Capital to Supplies&Services
Transfer to align budget with acmal expendimres Fire 5,000 Supplies&Services to Personnel Services
Transfer for Utilities A`on-Dept 700 Supplies&Services to Utilities
Transfer for refunds HR 34 Supplies&Services to Other Expenses
Sofrware and computer purchases Recreation 1Q482 Personnel Services to Supplies& Services
Intem stipends Ciry Council 550 Personnel Services[o Supplies&Services
Equipment for recreation facilities Recreation 14,439 Personnel Services[o Supplies& Services
Phone services expenses Ciry Attomey 600 Personnel Services[o Utilities
Transfer to align budge[with ac[ual ezpenditures City Council 1,880 Supplies&Services to Personnel Services
Transfer to align budget with ac[ual expendimres ACF 1Q000 Personnel Services to Supplies& Services
Transfer to align bud�e[with ac[ual eapenditures Ciry Council 720 Supplies&Services to Personnel Services
Transfer for consultant expenditures ITS 12,000 Capita]to Supplies&Services
. Transfer for merchant fees ACF 700 Utilities to Other Expenses
Transfer to align budget with actual eapenditures Administration 10,000 Personnel Sen�ices to Supplies 8. Services
'Iransfer for credit card transaction fees Recreation 6,000 Utilities to Other Expenses
Purchase of library books Ciry Council 8,700 Personnel Services to Supplies&Services
Travel expenditures City Council 3,000 Personnel Services to Supplies&Services
Transfer to align budget with actual espenditures City Council , 5,790 Personnel Services to Supplies&Services
Attomey services Ciry Attomey . I5,000 Personnel Sen�ices to Supplies R.Services
Purchase of library books Library I5,000 Utilities[o Supplies& Services
Computer software City Attomey 1Q000 Personnel Services to Supplies&Services
Transfer to align budget�i-ith acmal expendi[ures Development Services 500 Personnel Services to Utilities
Transfer for credit card transaction fees \'on-Dept 11,787 Supplies&Services to Other Expenses
Trash services Non-Dept 250 Supplies&Services to Utilities
Transfer to align budget H-ith actual erpendimres City Council 900 Supplies&Services to Personnel Services
Transfer to align budge[with actual eapenditures City Counci] 1,045 Supplies&Services to Personnel Services
Transfer to align budget with acmal expenditures Library I5,000 Utilities to Personnel Services
Transfer to align budget with acmal espenditures Administra[ion 15,000 Personnel Services to Supplies& Services
Transfer to align budget with acmal eapendirures Finance IQ000 Personnel Services to Supplies& Services
Library Books per Council request Non-Dept 5,334 Capital to Supplies&Services
Transfer to align budget with actual expenditures ITS 9,000 Utilities to Supplies& Services
Transfer to align budget�vith actual expendimres ITS 5,500 Personnel Services to Supplies&Services
Transfer for credit card transaction fees A'on-Dept 2,000 Supplies& Services to Other Expenses
Total Transfers Less Than 515,000 $ 285,079
Note: Council Policy 220-02 "Financial Reporting and Transfer Authoriry"allows the City Manager to approve transfers benveen
categories up to�15,000.
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