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CC Resolution No. 18-057 Establishing an Operating Budget and Capital Budget for FY 2018-19RESOLUTION NO. 18-057 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CUPERTINO ADOPTING AN OPERATING AND CAPITAL IMPROVEMENT BUDGET FOR FISCAL YEAR 2018-19 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; WHEREAS, the City has independently studied the proposed Capital Improvements Program (CIP) and has determined that the CIP is exempt from environmental review pursuant to the exemption in 14 Cal. Code Regs. §15601(b)(3) in that it can be seen with certainty that there is no possibility that this action will have a significant effect on the environment because approval of the CIP is a budgeting action, and does not involve approval of any specific project that may have a significant effect on the environment; WHEREAS, the City Council, using its independent judgment, before taking action on this Resolution, determines that the CIP is exempt from CEQA as stated above; 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 2018-19, as submitted by the Resolution No. 18-057 Page 2 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 2018-19 Proposed Budget Financial Overview by Fund (Exhibit A), as amended during the budget sessions, and stated for the purposes as expressed and estimated for each department. 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 5th day of June, 2018, by the following vote: Vote Members of the City Council AYES: Paul, Sinks, Chang, Scharf, Vaidhyanathan NOES: None ABSENT: None ABSTAIN: None ATTEST: APPROVED: j .. Grace Schmi , City Clerk barcy Paul, or City of Cupertino Resolution No. 18-057 Page 3 FISCAL YEAR 2018-19 ADOPTED BUDGET FINANCIAL OVERVIEW BY FUND Sales Tax $ 23,637,000 $ $ $ Property Tax $ 22,766,000 $ $ $ Transient Occupancy $ 8,252,000 $ - $ - $ Utility Tax $ 3,200,000 $ $ $ Franchise Fees $ 3,042,000 $- - $ - $ Other Taxes $ 1,150,000 $ 3,000 $ $ icenses & Permits $ 2,685,000 $ - $ - $ Ise of Money & Property $ 692,000 $ 89,310 $ $ itergovernmental $ 326,000 $ 3,822,881 $ $ .harges for Services $ 9,419,276 $ 370,000 $ $ ines & Forfeitures $ 615,000 $ 9,000 $ - $ liscetlaneous $ 244,200 $ 185,000 $ $ ransfers In/Other Financing Uses $ 860,000 $ 8,086,000 $ 3,169,438 $ TOTAL REVENUE $ 76,888,476 $ 12,565,191 $ 3,169,438 $ loyee Compensation $ 19,349,144 $ 990,595 $ $ doyee Benefits $ 8,059,818 $ 501,148 $ - $ rials $ 5,772,556 $ 855,119 $ - $ rad Services $ 19,461,836 $ 867,900 $ $ Allocation $ 9,368,223 $ 425,454 $ $ tat Outlays $ 793,000 $ 4,103,379 $ $ al Projects $ 1,368,298 $ 5,900,000 $ $ ingendes $ 1,197,933 $ 35,702 $ - $ sfers Out $ 11,358,912 $ 10,000 $ $ Service/Other Uses $ 910,000 $ - $ 3,169,438 $ TOTAL EXPENDITURES $ 77,639,720 $ 13,689,297 $ 3,169,438 $ Net Increase (Decrease) in Fund Balance/Retained Earnings $ (751,244) $ (1,124,106) $ $ 9,051,500 $ 7,344,400 $ $ 1,902,484 $ $ . 566,178 $ $ 568,836 $ $ 6,066,925 $ $ 906,362 $ 7,141,500 $ 75,000 $ $ 240,000 $ $ 317,000 $ - $ 15,000 $ $ 6,871,400 $ $ 66,000 $ 9,051,500 $ 75,000 $ 9,051,500 $ 7,344,400 $ $ 1,902,484 $ $ . 566,178 $ $ 568,836 $ $ 6,066,925 $ $ 906,362 $ 7,141,500 $ 75,000 $ $ 240,000 $ $ 207,732 $ 10,726,500 $ - $ - $ 320,509 $ 17,868,000 $ 10,654,026 $ (8,816,500) $ (3,509,626) $ 4,973,162 $ 2,051,126 $ 7,024,288 $ 1,361,662 $ 1,696,269 $ 981,277 $ 1,981,855 $ 727,082 $ 903,000 $ 147,882 $ 699,351 $ 8,498,378 $ (1,474,090) $ Exhibit A 23,637,000 22,766,000 8,252,000 3,200,000 3,042,000 1,153,000 2,685,000 1,098,310 4,163,881 21,633,838 624,000 495,200 23,293,064 116,043,293 23,603,885 10,823,413 8,177,788 28,378,516 11,427,121 12,112,879 8,411,298 1,589,249 22,095,412 5,099,298 131,718,859 (15,675,566)