City of Brentwood
Home PageContact Us!Back

City Administration

2010 Council Goals and Strategic Plan | City Council Members | Calendar of Events | Elections
eNotification | Sub-Committees| Pledge of Allegiance Sign Ups | Invocation Sign Up
Live Streaming Council Meeting | Streaming PC Help |
Streaming Mac Help |

Current Council Agenda and Past Meeting Information

Past Agendas

CITY COUNCIL AGENDA ITEM NO. 27

Meeting Date:  May 23, 2000

Subject/Title:     1999-00 Budget Report and Budget requests for Fiscal Year 2000-01

Submitted by:    Finance Department (Jones)

Approved by:     Jon Elam, City Manager

RECOMMENDATION

Passage of a resolution approving amendments to the 1999-01 Budget.

PREVIOUS ACTION

None

BACKGROUND

Last June the City Council approved a two-year budget for fiscal years 1999-00 and 2000-01.  As everyone knows, throughout the year unanticipated expenditures are incurred by purchasing facilities, annexation of more territory, creation of programs and commissions or simply an oversight during the budget process.   In order to keep up with the fast pace of growth, in fiscal year 2000-01, additional funding requests have been made for new personnel and increases to supplies and services budgets for costs that were not anticipated.  The adjustments for all of the funds include a factor for the salary and benefit negotiations that are currently in process.

GENERAL FUND

Fiscal Year 1999-00

The General Fund Unreserved Fund Balance at June 30, 2000 is estimated to be $3,046,475, this is a reserve equal to 34% of the annual General Fund expenditures.  However, included in the Unreserved Fund Balance are Designated Reserves for Pavement Management, Facilities and Compensated Absences.   The Designated Reserves total $1,512,420, and when deducted from the Unreserved Fund Balance the remaining Fund Balance is $1,520,475, which is 17% of the annual expenditures.  In the Budget Development Guidelines that the City Council adopted the goal of 15% for the General Fund Unreserved Fund Balance has been achieved.  In this fiscal year there were no additional funds designated to either the Pavement Management or Facility Reserve.

Fiscal Year 2000-01

Even though the 2000-01 revenues projections are being increased $1,281,000, the departmental requests for additional funds in the amount of $1,148,479, plus adjustments to implement the salary study and current negotiations, reduces the June 30, 2001 Unreserved Fund Balance to approximately $2,049,223, which is 18% of the annual expenditures.  Again, deducting the Designated Reserves leaves a Fund Balance of $522,432, which is 4.7% of the annual expenditures.  No additional funds have been budgeted for the Pavement Management or the Facility Reserve.

PARK ENTERPRISE FUND

Fiscal Year 1999-00

The first year of operation is actually better than the 1999-01 Budget projected.  The Budget reflected about a $7,500 Retained Earnings balance for June 30, 2000, but it looks more like there will be a Retained Earnings balance of $160,000.  The expenditures were less than budgeted as a result of some programs not being fully implemented.

Fiscal Year 2000-01

Including the requested expenditure adjustments of $146,812 and increasing the revenue projections by $280,000, the June 30,2001 Retained Earnings is estimated to be $34,390, which is still better than what the budget projected.  The expenditure adjustments are for depreciation expense as a result of implementing the Fixed Asset Study, and the creation of commissions that incur cost but don’t generate revenue.

SOLID WASTE ENTERPRISE FUND

Fiscal Year 1999-00

The Retained Earnings for June 30, 2000 is estimated to be $431,800, which is much better than the $68,000 deficit that was projected in the budget.  Revenues are projected to be about $200,000 more than budgeted, plus there was a $245,000 decrease in depreciation expense as a result of implementing the Fixed Asset Study.

Fiscal Year 2000-01

In fiscal year 2000-01 the requested expenditure adjustments are $511,641, with the major portion of this request to purchase trucks and containers. Revenue projections are increased by $300,000, and with these adjustments the Retained Earnings for June 30, 2001 is estimated to be $716,890.

WATER ENTERPRISE FUND

Fiscal Year 1999-00

Both revenues and expenditures are projected to be more than the Budget. Revenues are about $100,000 more and expenditures are about $266,000 more due to the increase of water purchases.  Even though there is a deficit spending, the revenues and expenditures are in compliance with the Water Rate Study.

Fiscal Year 2000-01

The water revenues are projected to be about $125,000 more than the Budget. The requested expenditure adjustments in the amount of $350,000 are for depreciation expense, as a result of implementing the Fixed Asset Study, Vehicle/Equipment Replacement and Administration.  With these adjustments the expenditures are more than revenues by $140,000, but still remains in compliance with the Water Rate Study.

WASTEWATER ENTERPRISE FUND

Fiscal Year 1999-00

The revenues are projected to be about $220,000 more than the Budget, with expenditures $152,000 less.   The net increase to Retained Earnings is $402,000 more than what was projected in the budget.  The expenditures and revenues are in compliance with the Wastewater Rate Study.

Fiscal Year 2000-01

Wastewater revenues are projected to be $200,000 more than originally budgeted. With the requested expenditure adjustments in the amount of $327,000, the expenditures are $284,000 more than the revenues, which reduces the Retained Earnings.  Even with the expenditures being greater than the revenues the operations are in compliance with the Wastewater Rate Study.

DEVELOPMENT SERVICES FUND

(Planning, Building and Engineering Departments)

Fiscal Year 1999-00

The 1999-00 Revenues exceeded the budget projections by about $1,768,000 due to revenues received that were budgeted in the next fiscal year.  The expenditures exceeded the budget about $100,000 but there are sufficient revenues to cover the expenditures.  At June 30, 2000, the Fund Balance will be approximately $5,200,000.

Fiscal Year 2000-01

In this fiscal year the expenditures exceed revenues by  $1,324,000, which is attributed to the revenues received in the prior fiscal year, for work that will be performed in fiscal year 2000-01.  At June 30, 2001, the Fund Balance will be approximately $3,865,000.  In the following two fiscal years the expenditures continue to exceed revenues significantly reducing the fund balance.

  CAPITAL IMPROVEMENT PROGRAM

The Capital Improvement Program expenditures remain within the budget for fiscal year 1999-00, with some of the expenditures not being made this fiscal year, so the department has requested to have these expenditures budgeted again in 2000-01. 

INFORMATION SERVICES

This Internal Service Fund provides the services to all departments for Information Services, including the GIS System, Phone System, the Intranet, E-mail, Website and all other computer related hardware, network and software applications.  With the rapid expansion of the City’s Information System it is necessary to increase the budgets Vehicle/Equipment Replacement and Information Systems Replacement.  The total adjustments to the Information Services Budget are $31,836.

RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRENTWOOD AMENDING THE 1999-2001 BUDGET FOR THE CITY OF BRENTWOOD

WHEREAS   the City council of the City of Brentwood has reviewed the financial condition of the City of Brentwood; and

WHEREAS, the City departments have submitted requests for appropriations to fund the departmental programs to provide services for the City of Brentwood; and

WHEREAS, the City Council has reviewed these departmental requests for the expenditure of City funds; and

NOW, THEREFORE BE IT RESOLVED that the City Council of the City of Brentwood hereby adopts the amendments to the 1999-01 Budget for the City of Brentwood.       

PASSED, APPROVED AND ADOPTED by the City Council of the City of Brentwood at a regular meeting held on the May 23, 2000 by the following vote:

City Administration
City of Brentwood City Council
150 City Park Way
Brentwood, CA 94513
(925) 516-5440
Fax (925) 516-5441
E-mail allcouncil@brentwoodca.gov