HomeMy WebLinkAbout16-Finance
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CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From:
Barbara Pachon
Director of Finance
Subject: FY 199912000 to FY 2000/2001
Continuing Appropriations and
O D' I" ,. , ~ L Encumbrance Carryovers.
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Dept:
Finance
Date:
October 9, 2000
Synopsis of Previous Council Action:
July 6th, 1998
October 5th, 1998
July 6th, 1999
November 1, 1999
July 10th, 2000
Resolution 98-189 (Adopting FY 1998-1999 Final Budget)
Motion approving FY 1997/98 Continuing Appropriations and
Encumbrance Carryovers into FY 1998/99
Resolution 99-167 (Adopting FY 1999-2000 Final Budget)
Motion approving FY 1998/99 Continuing Appropriations and
Encumbrance Carryovers into FY 1999/00.
Resolution 2000-209 (Adopting FY 2000-2001 Final Budget)
RECOMMENDATION:
1. That the Mayor and Common Council approve the attached listing of FY 1999-00
Continuing Appropriations and Encumbrance Carryovers into FY 2000-01.
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Contact Person:
Barbara Pachon
Phone: (909)384-5242
Supporting data attached:Staff Reoort. carryover detaillistina
Ward:
FUNDING REQUIREMENTS: Amount: Varies bv fund. see attached Iistina
Source: (Acct. No.)
Fund balance (varies bv fund) see
~ached Iistin~/ /J /
Finance: ~4//Jt?"/A /f;&A~
/
Council Notes:
Agenda Item No. :::/:I=- /6
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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 1999-2000 continuing appropriations and encumbrances to carryover into FY 2000-
2001.
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 1999-2000 but
were not completed or paid for in FY 1999-2000. The unexpended funds from FY 1999-
2000 remain available but Council approval is needed to re-appropriate the funds for use
in FY 2000-2001. Requests for carryovers are categorized as either encumbrance
carryovers or continuing appropriations. Total net General Fund carryovers
(encumbrance carryovers and continuing appropriations combined) equal $544,700.
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 $241,400.
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.
General Fund continuing appropriations total $303,300. Some of the larger or
extraordinary requests are discussed below:
Council Office
The Council Office has requested that each Councilmember's remaining travel balance
from FY 1999-2000 be carried over to their FY 2000-2001 travel accounts.
I I' I!~: II
Code ComDliance
At the July 27th Council meeting, the Mayor and Council, in their capacity as the
Community Development Commission, approved reprogramming $110,000 in remaining
savings from the FY 1999-2000 Neighborhood Revitalization Program to Code
Compliance for FY 2000-2001 demolition expenditures. Additionally, Code has
$520,600 in unencumbered demolition funds remaining that they are requesting to
carryover for use in FY 2000-2001. Both of these expenditures will be reimbursed to the
City through CDBG funds; therefore both General Fund revenues and expenditures will
be increased equally and there will be no net impact to the General Fund.
City Clerk
The City Clerk's Office has requested to carryover the remaining $25,700 in FY 1999-
2000 election funds. The City Clerk's Office is still waiting for the final billing for the
March 2000 7th Ward runoff election. The County Registrar of Voters has indicated that
final billings should be out within the next few weeks.
Public Services
The Public Services Street Division is requesting a carryover of $80,000 in unexpended
asphalt funding. Due to problems last year with the asphalt vendor obtaining a business
license, asphalt purchases were delayed. Additionally, the Public Services Department
has requested a carryover of $20,000 from the Concrete Division's materials budget to be
used toward an overall downtown infrastructure improvement program that includes
funding from several sources. Types of improvements to be done include sidewalk
repair, curb repair, street rehabs, box culvert repairs, and handicapped ramps.
General Government
As the Mayor and Council are aware, the City (through the use of consultants) has been
continuing with its ongoing audit of various utility companies' compliance with the
City's Utility Users Tax remittance requirements. In August, the Finance Department
received the consultant's report for revenue recovered through July of 2000 as a result of
ongoing audit activity. The Finance Department has recently concluded verifying the
results and is requesting a carryover of $116,900 from the FY 1999-2000 General
Government professional/contractual account (001-092-5502) to pay the outstanding
invoices due to the consultants for their audit work. This funding was included in the FY
1999-2000 budget for this purpose, but due to the complex nature of the issue, final
billing and verification of the audit findings could not be completed before the close of
FY 1999-2000.
Fleet Division
The Fleet Division's $744,200 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. Due to vacancies in both mechanic
2
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and management positions last year in the Fleet Division, vehicle purchase were delayed.
However, Fleet anticipates utilizing most of the carryover for vehicle purchases this fiscal
year.
Caoital Proiects
Consistent with previous years' practice, estimates for capital project carryovers were
included and adopted in the FY 2000-2001 Budget. Some of the final capital projects
carryovers may vary slightly from the estimates provided in the FY 2000-2001 Budget
once the FY 1999-2000 books have been closed. If Council would like this information,
a final list of adjustments can be provided.
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 $544,700. After accounting for the carryovers on the attached list, the
additional undesignated savings in the General Fund from FY 1999-2000 is now
estimated to be $1,911,369.
RECOMENDATION
That the attached listing ofFY 1999-2000 Continuing Appropriations and Encumbrances
be approved for carryover into FY 2000-2001.
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