HomeMy WebLinkAbout24-Finance
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CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION
From:
Barbara Pachon
Director of Finance
Subject:
FY 200012001 to FY 2001/2002
Continuing Appropriations and
Encumbrance Carryovers.
Dept:
Finance 0 r ' r. , , . I L
t'l \., II ili I
October 31,2001
Date:
Synopsis of Previous Council Action:
July 6th, 1999
November 1, 1999
July 10th, 2000
October 16th, 2000
July 9th, 2001
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)
Motion approving FY 1999/00 Continuing Appropriations and
Encumbrance Carryovers into FY 2000/01.
Resolution 2001-228 (Adopting FY 2001-2002 Final Budget)
RECOMMENDATION:
1. That the Mayor and Common Council approve the attached listing of FY 2000-2001
Continuing Appropriations and Encumbrance Carryovers into FY 2001-2002.
@~iM-
Contact Person:
Barbara Pachon
Phone: (909)384-5242
Supporting data attached:Staff Reoort. carrvover detaillistina
Ward:
FUNDING REQUIREMENTS: Amount: Varies bv fund. see attached Iistina
Source:
Finance:
Council Notes:
t'
Agenda Item No.
11/5"//)/
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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 2000-2001 continuing appropriations and encumbrances to carryover into FY 2001-
2002.
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 2000-2001 but
were not completed or paid for in FY 2000-2001. The unexpended funds from FY 2000-
200 I remain available but Council approval is needed to re-appropriate the funds for use
in FY 2001-2002. Requests for carryovers are categorized as either encumbrance
carryovers or continuing appropriations. Total net General Fund carryovers
(encumbrance carryovers and continuing appropriations combined) equal $932,100.
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 final approval to Finance for payment.
General Fund encumbrance carryovers total $559,800.
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 $372,300. 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 2000-2001 be carried over to their FY 2001-2002 travel accounts.
City Clerk
The City Clerk's Office has requested to carryover $8,500 to pay for the County of San
Bernardino for costs incurred in verification of signatures related to the referendum
petition in February of 2001. The County did not invoice the City until September of
2001.
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 and cable companies' compliance with
the City's utility user's tax and franchise fees remittance requirements. In September, the
Finance Department received the consultant's report regarding an audit of a specific cable
operator in the City. The consultant's audit identified that the cable operator had
underpaid both their franchise fees and utility user's tax during the period of 1996-1999
by a combined total of $367,367.
The Finance Department has recently concluded verifying the results and is requesting a
carryover of $91,800 from the FY 2000-2001 General Government
professional/contractual account (001-092-5502) to pay the outstanding invoice due to
the consultants for their audit work on this project. The cable operator remitted the past
due amount ($367,367) in September of 2001. Funding to pay the consultant was
included in the FY 2000-2001 budget, 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 2000-2001.
Also included on the carryover list is $32,500 for the Utility User's Tax Business Rebate
Program that was adopted by Council to offer economic incentives to new and expanding
existing businesses within the City. This program is administered by the Economic
Development Agency and funded through the City's General Fund.
DeveloTJment Services
Development Services is requesting to carryover $66,500 in unexpended Planning
Division professional/contractual funds for various projects including the General Plan
Revision and the Historic Depot District. They are also requesting a carryover of $1 0,000
to be used toward the upgrade of the automated permit system database.
Police DeTJartment
The Police Department is requesting $12,200 for contractual services related to the Police
Department's program to provided increased security for City-jail inmates taken to
medical facilities while in the City's custody. Also included in the Police Department's
request for continuing appropriations is $6,900 for a copier at narcotics off-site location.
Fleet Division
The Fleet Division's $489,800 request for continuing appropriation represents the
combined total of all departments' individual vehicle replacement balances. Departments
2
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.
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.
$117,000 from FY 2000-200 I was unexpended and is available for appropriation in FY
2001-2002.
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 $73,400 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 it 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.
Capital Proiects
Consistent with previous years' practice, estimates for capital project carryovers were
included and adopted in the FY 2001-2002 Budget. Some of the final capital projects
carryovers may vary slightly from the estimates provided in the FY 2001-2002 Budget
once the FY 2000-2001 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 $932,100. As reported at the October 31st Ways and Means Committee
meeting, after accounting for the carryovers on the attached list, the additional
undesignated savings in the General Fund from FY 2000-2001 is now estimated to be
$2,195,904.
RECOMENDATION
That the attached listing ofFY 2000-2001 Continuing Appropriations and Encumbrances
be approved for carryover into FY 2001-2002.
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