G-10-10-14-8B4 - 10/14/2010ORDINANCE NO.
w-�
AN ORDINANCE ADOPTING AMENDMENT NO. 1 TO THE
OPERATING BUDGET OF THE CITY OF ROUND ROCK, TEXAS FOR
FISCAL YEAR 2009-2010.
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 2009-2010
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 23day of
2010.
READ, APPROVED and ADOPTED on second reading this the I fth day of
e.le- , 2010.
ATTEST:
SARA L. WHITE, City Secretary
O:\wdox\SCClnts\0112\ 1005\MUNICIPAL \00202403.DOChmc
ALAN MCGRAW, Mayor
City of Round Rock, Texas
City of Round Rock, Texas
Budget Revision #1
Fiscal Year 2009-2010
GENERAL FUND
2009-2010 2009-2010
Original Revised
Budget Budget #1
Variance
Revenues $ 84,022,002 $ 85,722,002 $ 1,700,000
Expenditures (84,021,128) (85,721,128) (1,700,000)
Total Change in Fund Balance $ 874 $ 874 $
UTILITY FUND
Revenues $ 37,582,915 $ 37,582,915 $
Operating Expenditures (37,581,638) (51,581,638) (14,000,000)
Change in Operations 1,277 (13,998,723) (14,000,000)
Transfer to Self Financed Construction $
Change in Working Capital $ 1,277 $ (13,998,723) $ (14,000,000)
9/16/2010
EXHIBIT
A»
1
Budget Revision #1
Fiscal Year 2009-2010
GENERAL FUND
Revenues
DEPARTMENT
City of Round Rock, Texas
2009-2010 2009-2010
Original Revised
Budget Budget #1
Variance
$ 84,022,002 $ 85,722,002 $ 1,700,000
Administration - 12 $ (2,196,755) $ (2,049,555) $ (147,200)
Legal Services - 13 (1,010,500) (850,500) (160,000)
Planning - 14 (1,662,286) (1,562,236) (100,050)
Information Technology - 15 (2,701,780) (2,710,580) 8,800
Building Inspections - 16 (854,474) (840,474) (14,000)
Finance - 17 (1,624,450) (1,469,750) (154,700)
Purchasing - 18 (593,016) (549,016) (44,000)
General Services - 19 (10,850,011) (11,374,011) 524,000
Library - 20 (2,403,898) (2,331,398) (72,500)
Police - 21 (22,468,797) (21,784,297) (684,500)
Fire - 22 (12,905,324) (12,544,229) (361,095)
Parks & Recreation - 23 (9,299,852) (8,100,952) (1,198,900)
Human Resources - 24 (1,044,396) (960,896) (83,500)
Engineering & Dev. Svcs. - 25 (3,604,182) (3,310,882) (293,300)
Street - 26 (8,131,985) (7,559,485) (572,500)
Transportation - 27 (866,327) (714,827) (151,500)
City Shop - 28 (1,079,823) (1,009,823) (70,000)
Municipal Court - 29 (723,272) (681,272) (42,000)
General Government - Transfer (5,316,945) 5,316,945
Total Expenditures $ (84,021,128) $ (85,721,128) $ 1,700,000
9/16/2010 2
Budget Revision #1
Fiscal Year 2009-2010
UTILITY FUND
Revenues
DEPARTMENT
City of Round Rock, Texas
2009-2010 2009-2010
Original Revised
Budget Budget #1
$ 37,582,915 $ 37,582,915 $
Variance
Utility Administration - 40 $ (982,288) $ (992,288) $ 10,000
Water Treatment Plant - 41 (7,720,445) (7,720,445)
Water Systems Support - 42 (3,805,246) (3,805,246)
Water Line Maintenance - 43 (2,324,651) (2,324,651)
Wastewater Treatment Plant - 61 (11,243,581) (7,618,381) (3,625,200)
Wastewater Systems Support - 62 (912,127) (912,127)
Wastewater Line Maintenance - 63 (1,854,862) (1,854,862)
Environmental Services - 64 (577,166) (577,166)
Utility Billings & Collections - 81 (1,278,868) (1,268,868) (10,000)
Transfers - 95 (6,882,404) (24,507,604) 17,625,200
General Government - Other -
Total Expenditures $ (37,581,638) $ (51,581,638) $ 14,000,000
Scheduled Transfer of Available Working Capital
9/16/2010 3
Budget Revision #1
Fiscal Year 2009-2010
City of Round Rock, Texas
General Fund - Effect of the revision on fund balance:
Fund Balance 10/01/09 $ 41,708,023
Less Reserves ( *1) (29,937,972)
Estimated Revenue (FY 2009-2010) 83,097,602
Interfund Transfers 2,624,400
Total Funds Available 97,492,053
Budgeted Expenditures (85,721,128)
Estimated Unreserved Fund Balance 9/30/10 $ 11,770,925
* 1 Reserve requirements established in accordance with operating reserve policies.
Utility Fund - Effect of the revision on working capital:
Estimated Working Capital 10/01/09 $ 31,348,058
Less Reserves (*1) (13,529,390)
Estimated Revenue (FY 2009-2010) 37,582,915
Interfund Transfers (2,646,000)
Total Funds Available 52,755,583
Budgeted Expenditures (48,935,638)
Estimated Working Capital 9/30/10 $ 3,819,945 (* 2)
* 1 Reserves are established in accordance with operating reserve policies.
*2 Funds are designated for Capital Improvements to the Utility System.
9/16/2010 4
City of Round Rock
Budget Revision #1
Fiscal Year 2009-2010
Summary of Significant Adjustments
General Fund
Revenue Adjustments:
Property Tax
Sales Tax
Reverse Transfer
Interest Income
Recreation Fees
FY 2010 Explanation
$ 300,000 Higher than expected payments
4,000,000 Increase in Dell sales tax revenues
(1,200,000) Transfer from Self -finance construction reversed
(500,000) Market adjustment
(150,000) Program and Membership fees below estimates
Reduced police fines & delay of Red Light Camera
(485,000) program
Fines & Forfeitures
Building Permits
Subdivision Fees
Miscellaneous
(100,000) Construction activity below estimates
(130,000) Reduced development activity
(35,000) Reduced fees for development services
Total Revenue Adjustments - General Fund
Expenditure Adjustments:
Salary Savings
Payroll adjustment
$ 1,700,000
Contractual Services Savings
Materials and Supplies Savings
Dell payment
Other Services Savings
Capital Outlay
2011 Capital Spending Plan Transfer
Primarily due to vacancy savings from unfilled positions
$ (2,288,200) and insurances savings
416,000 One time Lump sum adjustment to payroll
Savings in legal fees, lower electricity costs, reduced
contract labor in PARD, reduced cost of street lighting and
(1,339,000) delay in Red Light Camera program
Reductions in budgeted fuel costs, savings of Library,
PARD and Police supplies, savings in uniform contract,
PARD savings in grounds maintenance and lower repair &
(632,200) maintenance of Traffic signals,
Increase to budgeted amount due to increased in Dell
1,000,000 sales taxes collected
Reductions in budgeted travel and training expenses,
reduced expenses for Storm Water Management and
other miscellaneous expenditures below budgeted
(636,450) amounts
Overall savings through aggressive costing of capital
(137,095) items
Allocate Fund for strategic projects through 2011 Capital
5,316,945 Spending Plan
Total Expenditure Adjustments - General Fund $ 1,700,000
Ute Fund
Revenue Adjustments:
Revenue Adjustments
Total Revenue Adjustments - Utility Fund $ 30,000
$ 30,000 One time Lump sum adjustment to payroll
Expenditure Adjustments:
Transfer to Self Financed Construction
$ (14,000,000) Transfer to Self Finance Construction for Capital Projects
Total Expenditure Adjustments - Utility Fund $ (14,000,000)
ROUND ROCK, TEXAS
PURPOSE. PASSION. PROSPERITY
Agenda Item No. *8B4.
City Council Agenda Summary Sheet
Consider an ordinance adopting Amendment No. 1 to the FY 2009 — 2010 Operating
Agenda Caption: Budget. (Second Reading)
Meeting Date: October 14, 2010
Department: Finance
Staff Person making presentation: Cheryl Delaney
Finance Director
Item Summary:
The budget revision allocates available cash from this fiscal year (FY2009-2010). Due to reduced sales tax
collections early in the fiscal year, significant revenue shortfalls were anticipated. City departments were asked to
proactively respond this financial situation --many positions were held open and operational expenses reduced. Due
to this proactive approach and better than expected sales tax collections, the City was able to generate over $5
million in savings. A portion of these savings will be used to provide public service employees with pay adjustments
for one-time pay -for- performance. The pay -for -performance program was suspended in April of 2009 due to
decreased revenues and a downturn in the local economy.
Over $5 million will be moved to the Self -financed Construction fund to be allocated as directed by council.
This amendment also reflects the planned allocation of available funding from the Utility Operating funds to fund
capital construction programs.
Strategic Plan Relevance:
8.0 — Maintain and enhance public confidence, satisfaction and trust in City Government
Cost: N/A
Source of Funds: N/A
Date of Public Hearing (if required): N/A
Recommended Action: Approval