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CC Resolution No. 15-049 Adopting an Operating and Capital Improvement Budget for FY 2015-16 by Ratifying the adequacy of estimated revenues and fund balances in each fund to cover monies RESOLUTION NO. 15-049 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CUPERTINO ADOPTING AN OPERATING AND CAPITAL IMPROVEMENT BUDGET FOR FISCAL YEAR 2015-16 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, ctivities;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 2015-16, 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 2015-2016 Proposed Budget Financial Overview by Fund (Attachment Cl), as amended during the budget sessions, and stated for the purposes as expressed and estimated for each department. Resolution No. 15-049 Page 2 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 2nd day of June 2015, by the following vote: Vote Members of the City Council AYES: Chang, Paul, Vaidhyanathan, Wong NOES: Sinks ABSENT: None ABSTAIN: None ATTEST: APPROVED: Grace Schmidt, City Clerk Rod Sinks, Mayor City of Cupertino Attachment C1 FISCAL YEAR 2015-16 PROPOSED BUDGET FINANCIAL OVERVIEW BY FUND Special Debt Service Capital Project Enterprise Internal Service 2015-16 Proposm—k Reven tie Categories General Fund Revenue Fund fund -- Funds Funds Funds Budget ToIM Sales Tax $ 20,360,000 $ $ $ $ $ $ 20,360,000 Property Tax 16,055,000 16,055,000 Transient Occupancy 5,072,000 5,072,000 Utility Tax 3,100,000 3,100,000 Franchise Fees 2,800,000 2,800,000 Other Taxes 1,400,000 766,652 2,166,652 Licenses&Permits 6,171,000 - 6,171,000 Use of Money&Property 742,530 7,000 749,530 Intergovernmental 600,000 1,012,723 - 1,612,723 Charges for Services 7,261,725 - 4,434,855 3,892,776 15,589,356 Fines&Forfeitures 217,085 502,000 - - 719,085 Miscellaneous 720,895 - - - 720,895 Transfers In - 7,913,237 3,167,538 4,291,990 2,220,163 17,592,928 TOTAL REVENUE $ 64,500,235 $ 10,194,612 $ 3,167,538 $ $ 8,733,845 $ 6,112,939 $ 92,709,169 Special Debt Service Capital Project Enterprise Internal Service 2015-16 Appropriation Categories General Fund Revenue Fund Fund Funds --funds Funds Budget To Employee Compensation $ 14,556,011 $ 899,197 $ $ $ 1,684,519 $ 1,233,363 $ 18,373,090 Employee Benefits 6,260,965 444,742 492,698 1,531,662 8,730,067 Materials 3,971,681 831,465 457,468 429,618 5,690,232 Contract Services 16,677,546 440,400 5,484,662 2,253,039 24,855,647 Contingencies 1,432,349 880,000 56,500 1,715,105 4,083,954 Cost Allocation 3,078,842 453,701 592,675 210,027 4,335,245 Special Projects 6,647,521 - - - 6,647,521 Capital Outlays 10,000 16,985,994 3,260,000 200,000 - 20,455,994 Debt Service/Other Uses 2,239,763 49,462 3,167,538 - 608,549 1,028,201 7,093,513 Transfers Out 9,371,222 - - 5,600,000 - - 14,971,222 TOTAL EXPENDITURES $ 64,245,900 $ 20,984,961 $ 3,167,538 $ 8,860,000 $ 9,577,071 $ 8,401,015 $ 115,236,485 Net Increase(Decrease)in Fund Balance/Retained $ 254,335 $ (10,790,349) $ - $ (8,860,000) $ (843,226) $ (2,288,076) $ (22,527,316) Earnings