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CC - Item 8A - FY 2010-11 Budget AmendmentsROSEMEAD COMMUNITY DEVELOPMENT COMMISSION/ ROSEMEAD CITY COUNCIL • TO: THE HONORABLE MAYOR AND CITY COUNCIL FROM: JEFF ALLRED, CITY MANAGER DATE: JUNE 14, 2011 SUBJECT: FY 2010 -11 BUDGET AMENDMENTS SUMMARY The budget is a financial plan that is compiled approximately three months before the fiscal year begins. Because the budget is prepared using estimates and assumptions made well in advance of the fiscal year, it is necessary to amend the budget to appropriate funds for unforeseen costs experienced during the year. Expenditures that require an appropriation amendment have been approved by the City Council but still need an appropriation as a matter of legal compliance. This amendment request is a routine housekeeping procedure typically done in the middle and end of the fiscal year. Staff Recommendation Staff recommends that the City Council /Community Development Commission approve the attached appropriation amendments (City Resolution no. 2011 -29, Community Development Commission Resolution no. 2011 -19). ANALYSIS FINANCIAL ANALYSIS Financial analysis is included with the transaction description on the attached resolutions. PUBLIC NOTICE PROCESS This item has been noticed through the regular agenda notification process. Submitted by: Steve Brisco Director of Finance APPROVED FOR CITY COUNCIL AGENDA: ITEM NUMBER: City Council Meeting January 1, 2008 Pace 2 of 2 RESOLUTION NO. 2011 -19 A RESOLUTION OF THE ROSEMEAD COMMUNITY DEVELOPMENT COMMISSION TO APPROPRIATE $$1,563,400 FOR INCREASES IN BOND ISSUANCE COSTS, SERAF AND CONTRIBUTIONS FOR THE ROSEMEAD HIGH SCHOOL TRACK Increase Fund Acct No. Description (Decrease) REVENUES Merged Cap Proj 4210 - 3996 -51 Bond issuance $11,235,400 Gross 2010 Tax Allocation Bond (TAB) Total increase 11,235,400 APPROPRIATIONS Merged Cap Proj 4210 - 5010 -51 Bond discount 134,800 Merged Cap Proj 4210 - 6514 -51 Bond issuance costs 332,500 Costs of 2010 TAB. Funding source: 2010 bond proceeds. Merged Cap Proj 4215- 6490 -51 SERAF 296,100 State confiscation of redevelopment funds to balance State budget. Funding source: Unreserved fund balance Merged Cap Proj 4215- 6320 -51 Community Contributions 800,000 Contribution to Rosemead HS for track. Funding source: 2006 bond proceeds Total appropriation increase 1,563,400 Net increase (decrease) $ 9,672,000 RESOLUTION NO. 2011 -19 (continued) NOW THEREFORE, $1,563,400 is appropriated in the Rosemead Community Develop Commission Capital Projects Fund accounts described above. The additional appropriation is made a part of the approved FY2008 -09 budget as though it were a part of the initial approved budget fully set forth and the Executive Director is authorized and empowered to expend such sum for the purpose of such account, but with no expenditure by any office or department for any item within an account shall exceed the amount budgeted therefore without prior written approval of the Executive Director. PASSED, APPROVED and ADOPTED this 14 day of June 2011. Chairman ATTEST: Commission Secretary RESOLUTION NO. 2011 -29 A RESOLUTION OF THE CITY OF ROSEMEAD, CALIFORNIA TO APPROPRIATE $2,260,900 FOR INCREASES IN BUILDING INSPECTION COSTS, UNFUNDED GASB 45 COMPLIANCE LIABILITIES AND CAPITAL PROJECT CARRYOVERS Incrrease Fund Acct No. Description (Decrease) ESTIMATED REVENUES General 4710 - 3224 -01 Building permits Increased building activity, primarily by Edison Co. expansion. Total General Fund Est. Rev. APPROPRIATIONS General 4160 - 4120 -01 GASB 45 compliance liability OPEB unfunded liability. Funding source: General Fund reserves. General 4710 - 4290 -01 Building inspections Additional costs due to Edison Co. expansion. Recovered with building permit revenues. Total General Fund Appropriations Cap 4760-4905 - Proj P82129 Hellman Ave. resurface (FY 2010 carryover) Funding source: Gas Tax encumbrance reserve. Cap 4760-4905 - Proj P82229 Annual slurry seal (FY 2010 carryover) Funding source: CDBG encumbrance reserve. $ 375,000 375,000 22M. 2 218,000 862,600 527,000 241,900 RESOLUTION NO. 2011 -29 (continued) Increase Fund Acct No. Description (Decrease) Cap 4760 -4905 Proi P82429 Neighborhood Traffic Safety Improvement - 629,400 Mission Dr. (FY 2010 carryover) Funding source: Safe Routees to School grant/ Gas Tax Total Capital Projects Fund Appropriations 1,398,300 Total appropriation increase $ 2,260,900 NOW THEREFORE, $2,260,900 is appropriated in various accounts described above in the General fund and the Capital Projects Fund. The additional appropriation is made a part of the approved FY2008 -09 budget as though it were a part of the initial approved budget fully set forth and the Executive Director is authorized and empowered to expend such sum for the purpose of such account, but with no expenditure by any office or department for any item within an account shall exceed the amount budgeted therefore without prior written approval of the Executive Director. PASSED, APPROVED and ADOPTED this 14 day of June 2011. Mayor ATTEST: City Clerk