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Home My WebLink About25-Finance CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION Dept: Finance Subject: Receive and file the FY 2007 -2008 Continuing Appropriations and Encumbrance Carryovers into FY 2008-2009 From: Barbara Pachon, Finance Director Date: 10/23/08 Council Date: 11/17/08 Synopsis of Previous Council Action: September 2, 2008 Resolution 2008-356 approving and adopting the FY 2008-2009 Budget November 5, 2008 Ways and Means Committee reviewed and approved the FY 2007-2008 Continuing Appropriations and Encumbrance Carryovers into FY 2008- 2009 Recommended motions: That the FY 2007-2008 Continuing Appropriations and Encumbrance Carryovers into FY 2008-2009 be approved. ~ ~~ ~-<? .~ 0-~ 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. tlf) 11-/7-~~ STAFF REPORT SUBJECT The purpose of this staff report is to submit for approval to Council the attached list of FY 2007-2008 continuing appropriations and encumbrances to carryover into FY 2008-2009. 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 2007-2008 but were not completed or paid for in FY 2007-2008. 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 2007-2008 remain available but Council approval is needed to re-appropriate the funds for use in FY 2008-2009. Total net General Fund savings requested to be carried over from FY 2007-2008 into FY 2008-2009 total $860,400. ENCUMBRANCECARRYOVERS 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 2007-2008 bills. General Fund net encumbrance carryovers total $250,400. 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 $610,000. Items of larger note or items that are not routine requests are briefly explained below: Council Office A total of $63,200 of carryover is requested for the Council Office with $56,700 of it in unexpended travel and training funds for all Council members combined. Develovment Services A combined total of $83,600 in unexpended contractual funds is requested to be carried over for updating the traffic modeling data, Caltrop inspection services, and the State NPDES MS4 permit. Facilities Manazement $67,200 of unexpended renovation project money is being requested to be carried over for the following projects: roof replacement at the Jerry Lewis Center, pool skimmers at the Jerry Lewis Center; and City Hall window film replacement. Fire Devartment $89,700 of funds appropriated for Station 224 remodel is being requested to be carried over into the current fiscal year so that the station remodel project can be completed. Parks and Recreation $120,000 of funds appropriated for a new wrought iron fence at Nunez Park was not expended. It is requested the funds be carried over so that this project can be done in the current fiscal year. Parks and Recreation-Overation Phoenix A total of $274,300 is being requested to be carried over in Parks for Operation Phoenix. It should be noted that $179,900 in revenue reimbursement is also requested as a carry over. The reimbursement of expenditures will come from CDBG ($145,900), County of San Bernardino ($26,100) and EDA-NIP Funds ($7,900). The remaining $94,400 of non-reimbursed carry over request will come from Measure Z ($93,200) and General Fund ($1,200). Police Devartment The Police Department is requesting to carryover $77,200 of unexpended funds for carpet replacement, bullet resistant glass barriers, digital cameras, and the repair, re-stripe, and re-configuration of the Police Station parking lot. Fleet Fund The continuing appropriations request for the Fleet fund totals $122,400. 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 revert back to fund balance. So the only way, technically, these funds can be spent in the following year 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. Sewer line Maintenance $242,600 is being requested to be carried over in the Sewerline Maintenance Fund to purchase vehicles needed to help better maintain the City's sewer lines and to help pay for an additional CNG storage tank at the City Yard. Intezrated Waste Manazement Refuse is requesting that $450,000 be carried over so that modifications to the Fleet garage area can be completed to better accommodate Refuse trucks. Also $42,600 is being requested for carry over to help pay for an additional CNG storage tank at the City Yard. Information Technolof!.V Fund Similar to the Fleet fund, the Information Services (IT) fund carryovers the remaining balance of funds available for various upgrades and new equipment. $153,400 remains from FY 2007-2008 funds budgeted for upgrades and new equipment. $23,000 of these equipment funds will be used to purchase Go-Enforce/Code Enforcement component to CRM. 2 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 $860,400. RECOMMENDA nON That the FY 2007-2008 Continuing Appropriations and Encumbrance Carryovers into FY 2008-2009 be approved. 3 ~~ ~l ~~ ~~ ~ 0 " 0 E .. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 ~ 0 ro o. M ~. ~ m. 0 v ro v N. ~. O. 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