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CC Resolution No. 13-052 Adopting and Operating and Capital Improvement Budget for Fiscal Year 2013-14 RESOLUTION NO. 13-052 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CUPERTINO ADOPTING AN OPERATING AND CAPITAL IMPROVEMENT BUDGET FOR FISCAL YEAR 2013-14 BY RATIFYING THE ADEQUACY OF ESTIMATED REVENUES AND FUND BALANCES IN EACH FUND TO COVER APPROPRIATED MONIES, APPROPRIATING MONIES THEREFROM FOR SPECIFIED ACTIVITIES AND ACCOUNTS, AND SETTING FORTH CONDITIONS OF ADMINISTERING SAID BUDGET WHEREAS, the orderly administration of municipal government is dependent on the establishment of a sound fiscal policy of maintaining a proper ratio of expenditures within anticipated revenues and available monies; and WHEREAS, the extent of any project or program and the degree of its accomplishment, as well as the efficiency of performing assigned duties and responsibilities, is likewise dependent on the monies made available for that purpose; and WHEREAS, the City Manager has submitted his estimates of anticipated revenues and fund balances, has determined that estimated revenues and fund balances are adequate to cover appropriations, and has recommended the allocation of monies for specified program activities; NOW, THEREFORE, BE IT RESOLVED that the City Council does hereby adopt the following sections as a part of its fiscal policy: Section 1: The estimates of available fund balances and anticipated resources to be received in each of the several funds during fiscal year 2013-14, as submitted by the City Manager in his proposed budget and amended during the budget study sessions, are sufficient to cover appropriations. Section 2. There is appropriated from each of the several funds the sum of money set forth as expenditures for the funds named in the Fiscal Year 2013-2014 Proposed Budget Financial Overview by Fund (Attachment B1 ), as amended during the budget sessions, and stated for the purposes as expressed and estimated for each department. Resolution No. 13-052 Section 3. The City Manager is hereby authorized to administer and transfer appropriations between Budget Accounts within the Operating Budget when in his opinion such transfers become necessary for administrative purposes. Section 4. The Director of Administrative Services shall prepare and submit to City Council quarterly a revised estimate of Operating Revenues. Section 5. The Director of Administrative Services is hereby authorized to carry over, from the prior fiscal year, unexpended appropriations for Capital Improvement projects. Section 6. The Director of Administrative Services is hereby authorized to continue appropriations for operating expenditures that are encumbered or scheduled to be encumbered at year end. PASSED AND ADOPTED at a regular meeting of the City Council of the City of Cupertino this 11th day of June 2013, by the following vote: Vote Members of the City Council AYES: Mahoney, Wong, Chang, Santoro, Sinks NOES: None ABSENT: None ABSTAIN: None ATTEST: APPROVED: CY1/&-t>,jc& -)/(kii 3 Grace Schmidt, City Clerk Orrin Mahoney, Mayor City of Cupertino Attachment B1 FISCAL YEAR 2013-14 PROPOSED BUDGET FINANCIAL OVERVIEW BY FUND Special Enterprise Debt Service Capital Project Internal Service 2013-2014 Proposed Revenue Categories General Fund Revenue Fund Fun s Fund Funds Funds Budget Total Sales Tax $ 16,215,000 $ - $ - $ - $ - $ - $ 16,215,000 Property Tax 13,138,000 - - - - - 13,138,000 Transient Occupancy 4,400,000 - - - - - 4,400,000 Utility Tax 3,253,000 - - - 3,253,000 Franchise Fees 2,905,000 - - - - - 2,905,000 Other Taxes 2,700,000 400,000 - - 3,100,000 Licenses&Permits 3,480,000 - - - - - 3,480,000 Use of Money&Property 660,000 50,000 30,000 - - 9,000 749,000 Intergovernmental 265,000 4,742,000 - 289,000 - 5,296,000 Charges for Services 3,769,660 365,000 6,879,000 - - 3,852,139 14,865,799 Fines&Forfeitures 620,000 - - - - 620,000 Miscellaneous 38,000 - - - - 38,000 Transfers - 3,606,804 384,000 3,079,000 5,624,500 2,401,500 15,095,804 TOTAL REVENUE $ 51,443,660 $ 9,163,804 $ 7,293,000 $ 3,079,000 $ 5,913,500 $ 6,262,639 $ 83,155,603 Special Enterprise Debt Service Capital Project Internal Service 2013-2014 Proposed Appropriation Categories General Fund Revenue Fund Fund Fund Funds Funds Budget Total Employee Compensation 11,963,499 706,062 1,276,371 - - 1,000,425 14,946,357 Employee Benefits 5,075,873 339,149 388,174 - - 2,129,594 7,932,790 Materials 3,546,528 447,527 384,112 - - 371,520 4,749,687 Contract Services 14,083,522 396,837 4,884,484 - - 1,413,000 20,777,843 Contingencies 1,162,522 61,556 358,710 - - 174,102 1,756,890 Cost Allocation 2,875,422 603,365 879,870 - - 1,101,971 5,460,628 Special Projects 2,263,100 6,606,000 - - - 27,000 8,896,100 Capital Outlays 28,000 15,000 - 3,712,000 530,335 4,285,335 Debt Service/Other Uses 1,256,000 - - 3,171,838 - - 4,427,838 Transfers 14,505,804 - - - 590,000 - 15,095,804 TOTAL EXPENDITURES $ 56,760,270 $ 9,160,496 $ 8,186,721 $ 3,171,838 $ 4,302,000 $ 6,747,947 $ 88,329,272 Depreciation Reserve 802,000 802,000 Net Increase(Decrease)in Fund Balance/Retained Earnings $ (5,316,610) $ 3,308 $ (893,721,∎ $ (92,838) $ 1,611,500 $ 316,692 $ (4,371,669)