HomeMy WebLinkAbout18-Finance CITY OF SAN BERNARDINO -REQUEST FOR COUNCIL ACTION
From: Barbara Pachon Subject: Approval of FY 2006/2007
Director of Finance Continuing Appropriations and
Encumbrance Carryovers into
Dept: Finance FY 2007-2008.
M 8 CC Date: 1213/07
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Synopsis of Previous Council Action:
December 5, 2005 Motion approving FY 2004/2005 Continuing Appropriations and
Encumbrance Carryovers into FY 2005/2006.
June 29, 2006 Resolution 2006-235 (Adopting FY 2006-2007 Final Budget)
November 22, 2006 FY 2005-2006 Year-End Report presented to Ways & Means
Committee.
December 4, 2006 FY 2005-06 Year-End Report received and filed by the Mayor and
Common Council.
December 18, 2006 Motion approving FY 2005/2006 Continuing Appropriations and
Encumbrance Carryovers into FY 2006/2007.
July 16, 2007 Resolution 2007-310 (Adopting FY 2007-08 Final Budget).
Wa s & Means
November 13, 2007 FY 2006-2007 Year-End Report presented to y
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Committee.
November 19, 2007 FY 2006-2007 Year-End Report received and filed by the Mayor and
~-- Common Council.
RECOMMENDATION:
1. That the Mayor and Council approve carrying over the attached listing of FY 2006-
2007 Continuing Appropriations and Encumbrances into FY 2007-2008.
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Signature
Contact Person: Barbara Pachon Phone: (9091384-5242
Supporting data attached:Staff Resort, carryover detail listing Ward:
FUNDING REQUIREMENTS: Amount: Varies by fund, see attached listing
Source: Fund balance (varies by fund) see
'~, attached listing.
'1 Finance•
''~ Council Notes:
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Agenda Item No.
STAFF REPORT
,,~--
SUBJECT
The purpose of this staff report is to submit for approval to Council the attached list of FY 2006-2007
continuing appropriations and encumbrances to carryover into FY 2007-2008.
BACKGROUND
z s outstandin urchase orders contracts and remainin
As part ~f the year-eni rr~cess, Finance analy e g ~ !
budget balances to determine what appropriations should be carried over into the new fiscal year.
Because the City continues to receive and process invoices from the previous fiscal year through
September, the carryover list cannot be included in the annual budget process which concludes in June.
The attached list of encumbrance carryovers and continuing appropriations reflect City commitments to
projects, services or purchases that were made in FY 2006-2007 but were not completed or paid for in
FY 2006-2007. In limited cases, savings from departrnental budgets aze requested to be carried over
for purposes different from the originally budgeted items. (These exceptions are discussed in the
respective departmental sections below.) The unexpended funds from FY 2006-2007 remain available
but Council approval is needed to re-appropriate the funds for use in FY 2007-2008. Total net General
Fund savings requested to be carried over from FY 2006-2007 into FY 2007-2008 total $1,682,800.
ENCUMBRANCE CARRYOVERS
An item is placed on the encumbrance report if a purchase order and/or contract has been issued to a
specific vendor for the item. Purchase orders and contracts aze legally binding documents committing
the City to pay the vendors for their products or services. Usually, items on the encumbrance report are
on back-order, the service -has been received but the invoice is pending, or the invoice was paid after
the deadline to process FY 2006-2007 bills. General Fund net encumbrance carryovers total $696,600.
CONTINUING APPROPRIATIONS
Items aze placed on the continuing appropriations list when a purchase order or contract has not yet
been issued or the project covers multiple fiscal years. (Purchase orders and contracts are only issued
after the appropriate vendor has been identified and the department is ready to begin the project.)
When Council originally gives approval for a project, all funds are budgeted; however the timefiame to
complete the project may extend into the next fiscal year so the remaining budgeted funds need to be
carried over. In limited cases, budget savings aze requested to be carried over for purposes other than
originally budgeted items. General Fund continuing appropriations total $986,200. Items of lazger
note or items that aze not routine requests aze briefly explained below:
Development Services
Development Services list of items to carryover includes a request to carryover $20,000 in contractual
'~ savin s to use for the urchase of a laz a format co machine. This is a re lacement for a machi e
g P g PY P n
that no longer operates.
Council Office
A combined total for all council members of $51,700 in unexpended travel and trainin funds is
g
requested to be carried over.
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Facilities Management
$50,800 in both expenditures and revenue reimbursement need to be carried over related to the
renovation of the Boys 8c Girls Club racquetball court. This project was approved by the Mayor and
Council in FY 2006-07 but did not begin until FY 2007-08. The City will be fully reimbursed for this
project with County CDBG funds.
$80,800 for the roof replacement project at Fire Station 224 is required because the project, approved
' in FY 2006-07, was not completed until FY 2007-08. As in yeazs past, Facilities Management is also
requesting to use savings ($73,300) from the previous fiscal year for various facility improvements
including central gazage evaporative coolers and various carpet replacement jobs.
Parks & Recreation
$114,000 budgeted for the PAL Program in the 2"d half of FY 2006-07 is being carried over for use in
FY 2007-08 as the program continues to be developed by Police and Parks staff.
Police Department
The Police Department's continuing appropriations request, not including Measure Z items, totals
$151,500 and consists mainly of small savings from various line items being aggregated for facility
improvements and repairs such as: $50,000 for bullet resistant glass at the front counter; $50,000 for
water damage to men's locker room; and $22,000 to slurry seal and re-stripe the pazking lot.
Measure Z-Police Department
The Police Department's Measure Z continuing appropriations request totals $318,900 and is
comprised of items previously approved by the Mayor and Council: $182,300 for safety vests;
~ ~ $130,000 for anti-gang strategies; and $6,000 for an Internet based job application system to facilitate
police recruitment.
Fleet Fund
The continuing appropriations request for the Fleet fund totals $635,000. This request is more of a
housekeeping item. Each year contributions are made to the Fleet Fund for the future purchase of
vehicles. At the end of the fiscal yeaz, the funds revert back to fund balance. So the only way,
technically, these funds can be spent in the following yeaz is to re-appropriate them. It has been the
City's practice to re-appropriate the entire remaining balance so that it is available if needed.
Information Technology Fund
Similaz to the Fleet fund, the Information Services (IT) fund carryovers the remaining balance of funds
available for various upgrades and new equipment. $158,500 remains from FY 2006-2007 funds
budgeted for upgrades and new equipment.
FINANCIAL IMPACT
All appropriations lapse at the end of the fiscal year and unexpended funds go back into fund balance.
The unexpended funds remain in fund balance until they are re-appropriated through the carryover
process in the new fiscal yeaz. Total net General Fund continuing appropriations and encumbrance
I, carryovers (both revenue and expenditures) total $1,682,800.
RECOMMENDATION
That the Mayor and Council approve carrying over the attached listing of FY 2006-2007 Continuing
~I~ ~ Appropriations and Encumbrances into FY 2007-2008.
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