HomeMy WebLinkAbout23-Finance ORIGINAL
CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From: Barbara Pachon Subject: Approve the FY 2008-2009
Director of Finance Continuing Appropriations and
Encumbrance Carryovers into
Dept: Finance FY 2009-2010
Date: November 12, 2009 Council Date: December 21, 2009
Synopsis of Previous Council Action:
August 17, 2009 Resolution 2009-305 approving and adopting the FY 2009-2010 Budget
November 18, 2009 Ways and Means Committee reviewed and approved the FY 2008-2009
Continuing Appropriations and Encumbrance Carryovers into FY 2009-2010. Carryover report
was approved December 9, 2009 to be forwarded to the full Mayor and Council.
i
Recommended Motions:
That the FY 2008-2009 Continuing Appropriations and Encumbrance Carryovers be approved,
and that the Director of Finance be authorized to amend the FY 2009-2010 budget to include the
approved Continuing Appropriations and Encumbrance Carryovers.
Signature
Contact Person: Barbara Pachon, Director of Finance Phone: 5242
Supporting data attached: Staff Report, Attachments Ward: All
FUNDING REQUIREMENTS: Amount:
Source:
Finance:
Council Notes:
Agenda Item No. 2
STAFF REPORT
SUBJECT
Approve the attached FY 2008-2009 continuing appropriations and encumbrance carryovers into
FY 2009-2010.
BACKGROUND
As part of the year-end process, Finance analyzes outstanding purchase orders, contracts and
remaining 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 the end of September, the carryover list cannot be included in the annual budget
process.
The attached list of encumbrance carryovers and continuing appropriations reflect City
commitments to projects, services or purchases that were made in FY 2008-2009 but were not
completed or paid for in FY 2008-2009. In limited cases, savings from departmental budgets are
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 2008-2009 remain available but Council approval is needed to re-appropriate the funds
for use in FY 2009-2010. Total net General Fund requested to be carried over from FY 2008-
2009 into FY 2009-2010 total ($614,600). This balance is a result of one large revenue carryover
that will be discussed later in this report.
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 are 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 2008-2009 bills. General Fund net
encumbrance carryovers total $197,900.
CONTINUING APPROPRIATIONS
Items are 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 timeframe 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 are requested to be
carried over for purposes other than originally budgeted items. General Fund continuing
appropriations total ($812,500). This balance is a result of one large revenue carryover that will
be discussed later in this report. Large requests or non routine requests are briefly explained
below:
1
Council Office
A total of $66,600 of carryover is requested for the Council Office with $61,300 of it in
unexpended travel and training funds for all Council members combined.
Facilities Mana eement
A total of $200,000 of carryover is requested for Facilities Management. $100,000 of this
amount was budgeted to pay for an invoice to be received from CityCom. CityCom is the
property manager for the SB Depot. $54,000 of this amount is to offset costs of the pilot parking
meter project in the downtown area.
Parks &Recreation
A total of$120,500 of carryover is requested for Parks and Recreation. $47,000 of this amount
is for equipment and repairs at Seccombe Lake. The Seccombe Lake repairs were not budgeted
and will be completed using project savings from the Nunez Park fence project. $25,000 of this
amount comes from a previously approved MCC action on 6/24/09 to fund aquatics programs.
Another $23,000 of this amount is to provide adequate part-time staffing at community centers.
Some funding for part-time staffing was budgeted in FY 2009-2010 but historical data shows
additional funds are needed. $131,000 is for work to be completed at Speicher Park project.
There are no funds budgeted for this project in FY 2009-2010. This carryover comes from a
collection of funds budgeted in FY 2008-2009 for improvements at Speicher Park. It should be
noted that ($123,100) in revenue reimbursement is also requested as a carryover for the Speicher
Park project. The reimbursement is part of County MOU Agreement. The remaining $7,900 of
non-reimbursed carryover request will come from the General Fund.
Parks and Recreation -Measure Z
A total of$31,800 of carryover is requested for Parks and Recreation— Measure Z. These funds
are for the mobile recreation program equipment and materials; rentals for special events and
equipment for mobile recreation movies in the park.
General Fund Revenue
A total of($1,430,000) of carryover revenue is requested. The revenue is from Cal Trans related
to the Fire Station relocation and 1-215 expansion. Funds were budgeted to be received in FY
2008-20009 but were received in FY 2009-2010.
Fire Acquisition Fund(SMBMI)
A total of$202,600 of carryover is requested for the Fire Department. $124,600 of this amount
is for various fire station projects as approved by the MCC on 9/17/07. $60,000 of this amount is
for debt payments on a new fire station alerting system that is also approved by the MCC on
9/17/07.
Fire DIFF
A total of$215,600 of carryover is requested for the Fire Department. $119,500 of this amount
is for the completion of the Fire Station 224 remodel. $45,900 of this amount is for a purchase of
2
a paramedic squad vehicle. The plan was approved by the MCC on 11/3/08. The remaining
$50,200 is for the fire garage relocation.
Fleet Fund
The continuing appropriations request for the Fleet fund totals $392,800. 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 year, the funds for vehicle purchases need to be carried over
to the new fiscal year.
IBank
A total of$386,100 of carryover is requested for IBank. IBank funded street rehabilitation
projects were completed in FY 2008-2009. But there was a balance of$386,100 remaining from
the project funds. Staff requested and extension to use these funds. Approval was granted by the
State and adopted by the MCC on 9/21/09. It should be noted that there is a reimbursement of
($386,100) for use of the IBank funds. Thus there is no impact to the City's General Fund.
Information Technology Fund
Similar to the Fleet fund, the Information Services (IT) fund carryovers the remaining balance of
funds available for various upgrades and new equipment. $54,600 remains from FY 2008-2009
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 year. Total net General Fund continuing appropriations
and encumbrance carryovers (both revenue and expenditures) total ($614,600).
RECOMMENDATION
That the FY 2008-2009 Continuing Appropriations and Encumbrance Carryovers be approved,
and that the Director of Finance be authorized to amend the FY 2009-2010 budget to include the
approved Continuing Appropriations and Encumbrance Carryovers.
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