G-09-11-12-9C1 - 11/12/2009ORDINANCE NO. 4-01-tt-1-2,-.16-1
AN ORDINANCE ADOPTING AMENDMENT NO. 2 TO THE
OPERATING BUDGET OF THE CITY OF ROUND ROCK, TEXAS
FOR FISCAL YEAR 2008-2009.
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 2008-2009 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 224 day of
2009.
READ, APPROVED and ADOPTED on second reading this the
r-4 day of JVf-44/-) 'y , 2009.
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ATTEST:
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SARA L. WHITE, City Secretary
Yin.
ALA1Q MCGRAW, Mayor
City of Round Rock, Texas
2
Budget Revision #2
Fiscal Year 2008-2009
GENERAL FUND
City of Round Rock, Texas
2008-2009 2008-2009
Revised Revised
Budget #1 Budget #2
Variance
Revenues $ 87,148,274 $ 85,217,874 $ (1,930,400)
Expenditures (86,125,615) (84,195,215) 1,930,400
Total Change in Fund Balance $ 1,022,659 $ 1,022,659 $
UTILITY FUND
Revenues $ 35,916,000 $ 35,916,000 $
Operating Expenditures (35,688,854) (35,688,854)
Change in Operations 227,146 227,146
Transfer to Self Financed Construction $ -
Change in Working Capital $ 227,146 $ 227,146 $
10/15/2009
EXHIBIT
nAn
1
Budget Revision #2
Fiscal Year 2008-2009
GENERAL FUND
Revenues
DEPARTMENT
City of Round Rock, Texas
2008-2009 2008-2009
Revised Revised
Budget #1 Budget #2 Variance
$ 87,148,274 $ 85,217,874 $ (1,930,400)
Administration - 12 $ (2,226,167) $ (2,140,782) $ (85,385)
Legal Services - 13 (1,156,700) (956,700) (200,000)
Planning - 14 (1,682,003) (1,612,014) (69,989)
Information Technology - 15
(1,876,067) (1,876,067) 0
Building Inspections - 16 (883,521) (809,738) (73,783)
Finance - 17
(1,732,925) (1,479,192) (253,733)
Purchasing - 18 (596,359) (577,959)
(18,400)
General Services - 19 (13,002,270) (11,990,270)
(1,012,000)
Library - 20 (2,475,777) (2,340,853)
(134, 924)
Police - 21
(22,131, 997) (21,468, 997) (663, 000)
Fire - 22
(12,881,128) (12,380,905) (500,223)
Parks & Recreation - 23 (9,394,756) (8,842,511) (552,245)
Human Resources - 24 (1,068,340) (952,790)
(115,550)
Engineering & Dev. Svcs. - 25 (3,632,614) (3,394,318) (238,296)
Street - 26 (8,620,349) (7,810,216)
(810,133)
Transportation - 27 (907,048)
(759,166) (147,882)
City Shop - 28 (1,106,590) (1,065,927)
(40,663)
Municipal Court - 29 (751,003) (715,453)35,550
General Government - Transfer ( )
(3,021,356) 3,021,356
Total Expenditures $ (86,125,615)
$ (84,195,215) $ (1,930,400)
10/28/2009
2
Budget Revision #2
Fiscal Year 2008-2009
UTILITY FUND
Revenues
DEPARTMENT
City of Round Rock, Texas
2008-2009 2008-2009
Revised Revised
Budget #1 Budget #2
$ 35,916,000 $ 35,916,000 $
Utility Administration - 40 $ (1,101,399) $ (1,101,399) $
Water Treatment Plant - 41 (9,063,267) (9,063,267)
Water Systems Support - 42 (3,452,869) (3,677,869) 225,000
Water Line Maintenance - 43 (2,426,664) (2,426,664) -
Wastewater Treatment Plant - 61 (10,027,724) (10,027,724) -
Wastewater Systems Support - 62 (1,733,602) (1,733,602)
Wastewater Line Maintenance - 63 (1,848,607) (1,848,607)
Environmental Services - 64 (565,112) (565,112)
Utility Billings & Collections - 81 (1,310,511) (1,310,511)
Transfers - 95 (4,159,100) (3,934,100) (225,000)
General Government - Other
Total Expenditures $ (35,688,854) $ (35,688,854) $
Variance
10/15/2009
3
Budget Revision #2
Fiscal Year 2008-2009
General Fund - Effect of the revision on fund balance:
Fund Balance 10/01/08
Less Reserves (*1)
City of Round Rock, Texas
$ 40,685,364
(29,434,421)
Estimated Revenue (FY 2008-2009) 83,527,874
Interfund Transfers
1,690,000
Total Funds Available
96,468,817
Budgeted Expenditures (84,195,215)
Estimated Unreserved Fund Balance 9/30/09 $ 12,273,602
*1 Reserve requirements established in accordance with operating reserve policies.
Utility Fund - Effect of the revision on working capital:
Estimated Working Capital 10/01/08
$ 20,204,006
Less Reserves (*1)
(12,847,987)
Estimated Revenue (FY 2008-2009) 35,916,000
Interfund Transfers
(2,566,000)
Total Funds Available
40, 706, 019
Budgeted Expenditures (33,122,854)
Estimated Working Capital 9/30/09 $ 7,583,165 (*2)
*1 Reserves are established in accordance with operating reserve policies.
*2 Funds are designated for Capital Improvements to the Utility System.
10/15/2009
4
General Fund
Revenue Adjustments
Sales Tax
Franchise Fees
City of Round Rock
Budget Revision #2
Fiscal Year 2008-2009
Summary of Significant Adjustments
FY 2009
Explanation
Building Permits/Inspections/Fees
Rental Income
Facility Rentals
Interest Income
Recreation Fees
Mixed Drink Tax
PD Special Events Reimbursement
Red Light Camera Fines
Fire Protection Fees
Grant Proceeds
($3,250,000) Reduction in sales tax revenues
435,800 Additional provider, more growth in customers
(218,500) Less construction than anticipated
64,100 Rental from Lease space at 231 E. Main
65,800 Revenues above original estimates
Projection based on estimated amount available to invest,
455,500 previous performance and market changes
(229,800) Reduction in program revenues collected
Revenues above original estimates
172,900 Accounting change
(288,000) Delay in start of program
135,900
FTA Reimbursement
Miscellaneous
Total Revenue Adjustments - General Fund
Expenditure Adjustments:
Salary Savings
Contractual Services Savings
Materials and Supplies Savings
Other Services Savings
Capital Outlay Deferrals
Dell Program Payment
2009 Capital Spending Plan Transfer
Total Expenditure Adjustments - General Fund
Utility Fund
Revenue Adjustments:
Water Sales
Total Revenue Adjustments - Utility Fund
Expenditure Adjustments:
Power & Light
BCRUA Obligations
Total Expenditure Adjustments - Utility Fund
402,000
(141,000)
464,900
$ (1,930,400)
ESD #9 contract - based on property values
Reimbursements for Hurricane Ike
FTA Reimbursement for CARTS & Transit reduced to 40% for
certain classifications of riders
TXU settlements, insurance proceeds, and other miscellaneous
revenues collections above projections
$ (1,704,123) Primarily due to vacancy savings from unfilled positions
Reductions in contracted and professional services, and delay in
$ (1,055,037) Red Light Camera program
Reductions in budgeted fuel costs, deferrals of computer
$ (563,259) replacements, and other savings of supplies
Reductions in budgeted travel and training expenses, IKEA
program payment, and other miscellaneous expenditures below
$ (445,638) budgeted amounts
Deferral of various status quo capital replacements including 9
vehicles, other equipment and machinery, and building
(551,699) improvements
(632,000) Dell Program Payment not earned
Allocate Fund for strategic projects through 2009 Capital
3,021,356 Spending Plan
$ (1,930,400)
- Higher than budgeted revenues
$ 225,000 Higher than budgeted expenses
(225,000) Lower expenses than budgeted
DATE: November 5, 2009
SUBJECT: City Council Meeting — November 12, 2009
ITEM: *9C1. Consider an ordinance adopting Amendment No. 2 to the FY 2008-2009
Operating Budget. (Second Reading)
Department:
Staff Person:
Justification:
Finance
Cheryl Delaney, Finance Director
This budget revision will allocate departmental savings from the FY 2008-2009 budget. $1.2M will be
allocated to the FY 09-10 General Fund budget to be used to purchase identified capital equipment
needs, the remainder will be allocated to the Self -Financed Construction Fund for projects to be
approved by Council.
Strategic Pian Relevance:
Goal 8.0 — Maintain and enhance public confidence, satisfaction and trust in City Government.
Funding:
Cost: N/A
Source of funds: General Fund/Water/Wastewater Utility Fund
Outside Resources (if applicable):
Public Comment (if applicable):