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G-08-10-09-7C1 - 10/9/2008ORDINANCE NO. 4 - to- 09-1C/( AN ORDINANCE ADOPTING AMENDMENT NO. 1 TO THE OPERATING BUDGET OF THE CITY OF ROUND ROCK, TEXAS FOR FISCAL YEAR 2007-2008. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ROUND ROCK, TEXAS: That the operating budget for the City of Round Rock, Texas for Fiscal Year 2007-2008 is hereby revised for municipal purposes pursuant to §102.010, Local Government Code and in accordance with the proposal submitted to the Council by the City Manager, which proposal is attached hereto as Exhibit "A" and is incorporated into this ordinance by reference for all purposes. The City Secretary is directed to file a certified copy of this ordinance along with a true copy of the attached revised budget with the County Clerk of Williamson County, Texas. The City Council hereby finds and declares that written notice of the date, hour, place and subject of the meeting at which this Ordinance was adopted was posted and that such meeting was open to the public as required by law at all times during which this Ordinance and the subject matter hereof were discussed, considered and formally acted upon, all as required by the Open Meetings Act, Chapter 551, Texas Government Code, as amended. READ and APPROVED on first reading this the 25day of , 2008. READ, APPROVED and ADOPTED on second reading this the 9 day of , 2008. 0:\WDOX\ORDINANC\080925C5.DOC/rmc ATTEST: SARA L. WHITE, City Secretary Mil i/L--- ALAN MCGRAW, Mayor City of Round Rock, Texas 2 Budget Revision #1 Fiscal Year 2007-2008 GENERAL FUND City of Round Rock, Texas 2007-2008 2007-2008 Original Revised Budget Budget #1 Variance Revenues $ 85,097,884 $ 86,092,884 $ 995,000 Expenditures (84,853,282) (85,848,282) (995,000) Total Change in Fund Balance $ 244,602 $ 244,602 $ - UTILITY FUND Revenues $ 32,735,000 $ 32,735,000 $ Operating Expenditures (32,729,724) (32,729,724) Change in Operations 5,276 5,276 Transfer to Self Financed Construction $ - (8,500,000) (8,500,000) Change in Working Capital $ 5,276 $ (8,494,724) $ (8,500,000) 9/19/2008 D EXHIBIT Budget Revision #1 Fiscal Year 2007-2008 GENERAL FUND Revenues DEPARTMENT City of Round Rock, Texas 2007-2008 2007-2008 Original Revised Budget Budget #1 Variance $ 85,097,884 $ 86,092,884 $ 995,000 Administration - 12 $ (2,010,009) $ (1,990,609) $ (19,400) Legal Services - 13 (1,156,400) (1,156,400) 0 Planning - 14 (1,505,310) (1,500,310) (5,000) Information Technology - 15 (1,973,316) (2,022,816) 49,500 Building Inspections - 16 (860,469) (840,469) (20,000) Finance - 17 (1,643,678) (1,453,678) (190,000) Purchasing - 18 (543,261) (533,261) (10,000) General Services - 19 (14,574,677) (13,310,677) (1,264,000) Library - 20 (2,408,746) (2,412,702) 3,956 Police - 21 (21,400,596) (20,655,596) (745,000) Fire - 22 (12,200,138) (12,045,693) (154,445) Parks & Recreation - 23 (8,983,935) (8,973,935) (10,000) Human Resources - 24 (1,017,592) (1,002,592) (15,000) Engineering & Dev. Svcs. - 25 (3,610,321) (3,431,321) (179,000) Street - 26 (8,054,638) (7,974,638) (80,000) Transportation - 27 (1,014,577) (994, 577) (20, 000) City Shop - 28 (1,149,575) (1,156,675) 7,100 Municipal Court - 29 (746,044) (656,044)90,000 General Government - Transfer ( ) (3,736,289) 3,736,289 Total Expenditures $ (84,853,282) $ (85,848,282) $ 995,000 9/19/2008 2 Budget Revision #1 Fiscal Year 2007-2008 UTILITY FUND Revenues DEPARTMENT City of Round Rock, Texas 2007-2008 2007-2008 Original Revised Budget Budget #1 $ 32,735,000 $ 32,735,000 $ Variance Utility Administration - 40 $ (1,072,766) $ (1,112,766) $ 40,000 Water Treatment Plant - 41 (7,199,455) (7,159,455) (40,000) Water Systems Support - 42 (3,307,489) (3,307,489) Water Line Maintenance - 43 (2,181,238) (2,181,238) Wastewater Treatment Plant - 61 (9,835,262) (9,835,262) Wastewater Systems Support - 62 (1,693,995) (1,693,995) Wastewater Line Maintenance - 63 (2,036,553) (2,036,553) Environmental Services - 64 (473,990) (473,990) Utility Billings & Collections - 81 (1,191,976) (1,191,976) Transfers - 95 (3,737,000) (3,737,000) General Government - Other- (8,500,000) 8,500,000 Total Expenditures $ (32,729,724) $ (41,229,724) $ 8,500,000 *Scheduled Transfer of Available Working Capital 9/19/2008 3 Budget Revision #1 Fiscal Year 2007-2008 General Fund - Effect of the revision on fund balance: Fund Balance 10/01/07 Less Reserves ( *1) Estimated Revenue (FY 2007-2008) City of Round Rock, Texas $ 34,340,001 (29,979,933) 84,402,884 Interfund Transfers 1,690,000 Total Funds Available 90,452,952 Budgeted Expenditures (85,848,282) Estimated Unreserved Fund Balance 9/30/08 $ 4,604,670 *1 Reserve requirements established in accordance with operating reserve policies. Utility Fund - Effect of the revision on working capital: Estimated Working Capital 10/01/07 $ 22, 885, 562 Less Reserves (*1) (11,782,701) Estimated Revenue (FY 2007-2008) 32,735,000 Interfund Transfers (10, 716, 000) Total Funds Available 33,121,861 Budgeted Expenditures (30, 513, 724) Estimated Working Capital 9/30/08 $ 2,608,137 (*2) *1 Reserves are established in accordance with operating reserve policies. *2 Funds are designated for Capital Improvements to the Utility System. 9/19/2008 4 City of Round Rock Budget Revision #1 Fiscal Year 2007-2008 Summary of Significant Adjustments General Fund Revenue Adjustments: Property Tax Sales Tax Franchise Fees Rental Income Interest Income Recreation Fees - Baca Center Fire Protection Fees Garbage Services FY 2008 Explanation Primarily due to larger amounts than usual $ 280,000 under protest last year (1,200,000) Reduction in Dell sales tax revenues Additional providers, more growth in 422,000 customers Miscellaneous Total -Revenue Adjustments - General Fund Expenditure Adjustments: Salary Savings Insurance Savings 105,000 Rental from Lease space at 231 E. Main Projection based on estimated amount available to invest, previous performance 900,000 and market changes Program and Membership fees above 65,000 estimates 100,000 ESD #9 contract 75,000 Revenues above original estimates Additional fees for services, grants, 248,000 reimbursements, TXU lawsuit $ 995,000 Other Department Savings Dell Program Payment 2009 Capital Spending Plan Transfer Total Expenditure Adjustments - General Fund Utility Fund Revenue Adjustments: No Revenue Adjustments Total Revenue Adjustments - Utility Fund Expenditure Adjustments: Water Transfer to Self Financed Construction Wastewater Transfer to Self Financed Construction Total Expenditure Adjustments - Utility Fund Position Adjustments: General Fund Administration Assistant City Manager Administrative Technician Total General Fund positions added $ (900,495) (615,200) Primarily due to vacancy savings from unfilled positions Insurance Savings (25,594) Other miscellaneous department savings (1,200,000) Dell Program Payment not earned Allocate Fund for strategic projects 3,736,289 through 2009 Capital Spending Plan $ 995,000 $ (5,500,000) Transfer to Self Finance Construction (3,000,000) Transfer to Self Finance Construction $ (8,500,000) 1.0 1.0 2.0 DATE: October 1, 2008 SUBJECT: City Council Meeting — October 9, 2008 ITEM: 7C1. Consider an ordinance adopting Amendment No. 1 to the FY 2007-2008 Operating Budget. (Second Reading) Department: Staff Person: Justification: Finance Cheryl Delaney, Assistant Finance Director Designates additional funding collected in 2008. Funding: Cost: N/A Source of funds: General Fund/Water/Wastewater Utility Fund Outside Resources: N/A Background Information: This budget amendment allocates available cash from fiscal year 2007-2008 to specified capital purchases and capital projects. These available funds are provided primarily due to the collection of additional sales tax revenues, other revenues and departmental budget savings. Public Comment: N/A