HomeMy WebLinkAbout12-Finance
CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
Dept:
Barbara Pachon Subject:
Director of Finance " ' ' , '. L
Finance 0 i . . "". . . " 1
FY 200112002 to FY 200212003
Continuing Appropriations and
Encumbrance Carryovers.
From:
Date: October 29, 2002
Synopsis of Previous Council Action:
July 10th, 2000
October 16, 2000
Resolution 2000-209 (Adopting FY 2000-2001 Final Budget)
Motion approving FY 1999/2000 Continuing Appropriations and
Encumbrance Carryovers into FY 2000/2001.
July 9th, 2001 Resolution 2001-228 (Adopting FY 2001-2002 Final Budget)
November 5th, 2001 Motion approving FY 2000/2001 Continuing Appropriations and
Encumbrance Carryovers into FY 2001/2002.
Resolution 2002-175 (Adopting FY 2002-2003 Final Budget)
June 25, 2002
RECOMMENDATION:
1. That the Mayor and Common Council approve the attached listing of FY 2001-2002
Continuing Appropriations and Encumbrance Carryovers into FY 2002-2003.
(jj,;j~~
Contact Person:
Barbara Pachon
Phone: (909)384-5242
Supporting data attached:Staff ReDor!. carryover detaillistina
Ward:
FUNDING REQUIREMENTS: Amount: Varies bv fund. see attached listina
Source: (Acct No.)
Fund balance (varies bv fund) see
. Attached Iistina. /' h1 --/
Fmance: 'f!!'~A/'P/a .-tl.~ ~
/
Council Notes:
Agenda Item No.
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STAFF REPORT
SUBJECT
The purpose of this staff report is to submit for approval to Council the attached list of
FY 2001-2002 continuing appropriations and encumbrances to carryover into FY 2002-
2003.
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 September, the carryover list cannot be included in the
annual budget process which concludes in June.
The attached list of continuing appropriations and encumbrances reflect City
commitments to projects, services or purchases that were made in FY 2001-2002 but
were not completed or paid for in FY 2001-2002. The unexpended funds from FY 2001-
2002 remain available but Council approval is needed to re-appropriate the funds for use
in FY 2002-2003. Requests for carryovers are categorized as either encumbrance
carryovers or continuing appropriations. Total net General Fund carryovers
(encumbrance carryovers and continuing appropriations combined) equal $1,515,100.
This is the same amount that was reported to Ways and Means at the October 23n1
meeting.
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, or the service has been
received but the department has not submitted fmal approval to Finance for payment.
General Fund encumbrance carryovers total $907,700.
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.
General Fund continuing appropriations total $607,400. Some of the larger or
extraordinary requests are discussed below:
Revenues/TSF Out
Since the financing for the Reconstruction of Rosewood Drive (HUB project) did not
occur in the FY 2001-2002 as anticipated, the $2,000,000 Bond Proceeds and $2,000,000
transfer out from the General Fund must be carried over. Since the Bond Proceeds and
transfer out net to zero, there is no impact to the General Fund for this action.
Council Office
The Council Office has requested that each Councilmember's remaining travel balance
from FY 2001-2002 be carried over to their FY 2002-2003 travel accounts.
Code
Code Compliance has requested all purchase orders related to demolitions be carried
over, in addition to any remaining unexpended FY 2001-2002 funds in various accounts
to also be put toward abatement efforts.
General Government
At the end of FY 2001-2002 there was $22,500 unexpended in contractual services
budgets in General Government. It is proposed that all these funds be carried over as
continuing appropriations for the Human Resources Director recruitment (a total of
$17,000 is needed) and MOU/contract negotiations (15,000).
Human Resources
At the end ofFY 2001-2002 there was $9,500 unexpended in contractual services budgets
in Human Resources. It is proposed that all these funds be carried over as continuing
appropriations for the balance needed for the Human Resources Director recruitment.
Develooment Services
Development Services is requesting to carryover $10,000 of unexpended funds to
complete their department office renovation project. In addition, they want to carryover
the remaining balance in planning contractual services account for the Multi-Species
Habitat Plan. In addition, Development Services has several purchase order carryovers
which include $309,000 for the Planning Center to complete the General Plan update.
Police Deoartment
The range renovation project was not completed until after July 1~, therefore the project
funds need to be carried over.
Fleet Division
The Fleet Division's $235,700 request for continuing appropriation represents the
combined total of all departments' individual vehicle replacement balances. Departments
pay annually each year into the vehicle replacement fund until sufficient funding has
accumulated in their account to purchase a vehicle(s). Smaller departments, depending on
the size of their contribution, may have to contribute to the fund over a longer period of
time before sufficient funding has been accumulated.
2
Information Services
The Information Services Department (IS) each year budgets funds toward the upgrade
and replacement of citywide computer related equipment as it becomes necessary.
$523,000 from FY 2001-2002 was unexpended and is available for appropriation in FY
2002-2003.
The IS Department also maintains a "department computer contribution account" that
operates in a manner similar to the way the Fleet Divisions' vehicle replacement fund
works. The IS Department's $107,000 request for continuing appropriation represents
the combined total of all departments' individual computer contribution balances.
Departments pay annually each year into the computer contribution fund if they anticipate
the need to purchase specialized or enhanced computer or software equipment that would
not be purchased as part of the basic citywide upgrade and replacement equipment.
CaDital Proiects
Consistent with previous years' practice, estimates for capital project carryovers were
included and adopted in the FY 2002-2003 Budget. Some of the fmal capital projects
carryovers vary slightly from the estimates provided in the FY 2002-2003 Budget once
the FY 2001-2002 books have been closed. Included in these reports are the major
adjustments needed to the carryovers for the CIP funds. Approval of all these carryover
adjustments will ensure the CIP projects continue without any funding interruptions.
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) are $1,515,100. As reported at the October 23m Ways and Means
Committee meeting, after accounting for the carryovers on the attached list, the additional
undesignated savings in the General Fund from FY 2001-2002 is now estimated to be
$375,085.
RECOMENDATION
That the attached listing ofFY 2001-2002 Continuing Appropriations and Encumbrances
be approved for carryover into FY 2002-2003.
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