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CC Resolution No. 19-066 Adopting an Operating Budget for Fiscal Year 2019-20 by Ratifying the Adequacy of Estimated Revenues and Fund Balances in each Fund to Cover Appropriated Monies, Appropriating Monies Therefrom for Specified Activities and Account RESOLUTION NO. 19-066 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CUPERTINO ADOPTING AN OPERATING BUDGET FOR FISCAL YEAR 2019-20 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 2019-20, 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 2019-20 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. Resolution No. 19-066 Page 2 Section 4. The Director of Administrative Services shall prepare and submit to City Council quarterly a revised estimate of Operating Revenues. i Section 5. 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 18f day of June, 2019, by the following vote: Vote Members of the City Council AYES: Scharf, Chao, Paul, Sinks, Willey NOES: None ABSENT: None ABSTAIN: None SIGN -1 I Steven Scharf,Mayor Date City of Cupertino ATTEST: ewc"� o Grace Sclunidt, City Clerk Date Resolution No. 19-066 Page 3 Exhibit A FISCAL YEAR 2019-20 ADOPTED BUDGET FINANCIAL OVERVIEW BY FUND Special Revenue Debt Service Capital Project Enterprise Internal Service 2019-20 Adopted Revenue Categories General Fund Fund Fund Funds Funds Funds Budget Total Sales Tax $ 25,637,093 $ $ $ $ $ $ 25,637,093 Property Tax $ 24,703,218 $ $ $ $ $ $ 24,703,218 Transient Occupancy $ 9,666,056 $ $ $ $ $ $ 9,666,056 Utility Tax $ 3,198,644 $ $ $ $ $ $ 3,198,644 Franchise Fees $ 3,162,457 $ $ $ $ $ $ 3,162,457 Other Taxes $ 1,181,050 $ 453,404 $ $ $ $ $ 1,634,454 Licenses&Permits $ 2,524,000 $ - $ $ $ $ $ 2,524,000 Use of Money&Property $ 1,330,579 $ 15,700 $ $ $ 28,000 $ $ 1,374,279 Intergovernmental $ 354,547 $ 7,554,533 $ $ $ 15,000 $ $ 7,924,080 Charges for Services $ 13,233,225 $ 391,045 $ $ $ 5,859,827 $ 4,083,901 $ 23,567,998 Fines&Forfeitures $ 615,000. $ 10,000 $ $ $ - $ - $ 625,000 Miscellaneous $ 882,293 $ 2,198,521 $ $ 7,757,418 $ 66,000 $ - $ 10,904,222 Transfers In/Other Financing Uses $ 612,000 $ 1,318,000 $ 3,172,838 $ 14,657,719 $ 3,523,000 $ 4,045,652 $ 27,329,209. TOTAL REVENUE $ 87,100,152 $ 11,941,203 $ 3,172,838 $ 22,415,137 $ 9,491,827 $ 8,129,553 $ 142,250,710 - Special Debt Service Capital Project Enterprise Internal Service 2019-20 Adopted !Appropriation Categories General Fund Revenue Fund Fund Funds Funds Funds Budget Total! Employee Compensation $ 19,030,922 $ 1,025,568 $ $ $ 1,942,661 $ 1,336,390 $ 23,335,541 Employee Benefits $ 7,924,552 $ 504,775 $ $ $ 564,863 $ 1,596,993 $ 10,591,183 Materials $ 5,666,631 $ 728,939 $ $ $ 463,844 $ 916,106 $ 7,775,520 Contract Services $ 21,573,686 $ 727,897 $ $ 175,000 $ 4,644,862 $ 1,538,116 $ 28,659,561 p Cost Allocation $ 9,786,477 $ 486,532 $ $ - $ 1,651,322 $ 947,459 $ 12,771,790 Capital Outlays $ 37,050 $ 3,035,000 $ $ 22,062,418 $ 1,400,000 $ - $ 26,534,468 Special Projects $ 3,692,335 $ 3,280,000 $ $ - $ 321,500 $ 704,600 $ 7,998,435 Contingencies $ 1,070,049 $ 36,666 $ $ 2,500 $ 254,184 $ 164,925 $ 1,528,324 Transfers Out $ 10,539,557 $ 12,000 $ $ 15,705,000 $ - $ - $ 26,256,557 Debt Service/Other Uses $ 783,209 $ - $ 3,172,838 $ - $ 280,953 $ 843,772 $ 5,080,772 TOTAL EXPENDITURES $ 80,104,468 $ 9,837,377 $ 3,172,838 $ 37,944,918 $ 11,524,189 $ 7,948,361 $ 150,532,151 I j Net Increase(Decrease)in Fund $ 6,995,684 $ 2,103,826 $ - $ (15,529,781) $ (2,032,362) $ 181,192 $ (8,281,441) Balance/Retained Earnings