D001543CrrY aF SaizvT PAUi.
QFFICE OF THE MAYOR
•
ADMINISTRATIVE ORDER
BUDGET REVISION
P. � Of �I
ADMINISTRk�TIVE ORDER, Consistent with the authority granted to tfie Mayor in Section 10.07.4 of the City Charter and
based on the request of the Director ofi the Department of �blic Works
to amend the 19 98 budcjet of the various Public Works fund, the Director of the Departrneni
of Fnance and Management Services is authorized to amend said budget in the following manner.
Curtent
Bud9°t
1 001 - Q200Q - 0299
2 001 - 02000 - 0567
3 001 - 02020 - 0299
4 001 - 02020 - 0567
5 Q01 - 02025 - Q299
6 001 - 02025 - 0567
7 2Q5 - 12101 - 0299
8 205 - 12101 - 0567
9 205 - 12102 - 0299
10 205 - 12102 - 0567
• 11 225 - 42310 - 0299
12 225 - 42310 - 0567
OtherMisc. Services
Transfer to Intema] Service Fund
Other-Misc. Services
Transfer to Intemal Service Fund
Otheo-Misc. Services
Transfer to Tnternal Sexvice Fund
Totals
Other-Misc. Services
Tiansfer to Intemal Service Fund
Other-Misc. Sernces
Transfer to Intemal Service Fund
Totals
Other-Misa Services
Transfei to Intema] Service Fund
�.��
14,501.00
0.00
2Q958.00
0.00
120,707.00
156,166.00
No.: i�C� i��i3
Date: � J �
�s #: 26072
�
14,501 AO
-14,501.00
20,955.00
-2Q958.00
120,707.00
-120,707.00
0.00
0.40 437,9�3.W
437,903.00 -437,903.00
0.00 220,053.00
220,053.00 -22Q053.00
657,956.Q0 0.00
6,000.00 380,714.00
380,714.00 380,714.00
Totals 386,714.00 O.W
825.00 16,548.00
16,548.00 -16,548.00
Totals 17,373.00 0.00
13 232 - i2A01 - 0299 OtherMisc. Sernces
14 232 - 32401 - 0567 Transfer ro In[emal Service Fund
15 240 - 12005 - 0299
16 2A0 - 12005 - 0567
17 240 - 12006 - 0299
18 240 - 12006 - 0567
19 240 - 12007 - 0299
20 240 - 12007 - 0567
21 240 - 12009 - 0299
22 240 - 12009 - 0567
23 245 - 12201 - 0299
24 1A5 - 12201 - OS67
25 250 - 12202 - 0299
26 250 - 12202 - 0567
. 27 255 - 12300 - 430]
28 255 - 12300 - 7299
29 255 - 123Q0 - 7303
30 255 - 12300 - 7303
31 255 - 12300 - 7305
Other-Misc. Services
'I7ansfer to Inremal Service Fund
Other-Misc. Services
Transfec to Internal Service Fund
Other-Misa Services
Transfer to Internal Service Fund
O[hu-Misa Services
Transfer to Intemal Service Fund
Totals
Other-Misa Services
Transfer to Intema] Service Fund
Totals
Other-Misc. Services
Transfer to Intemal Service Fund
Totals
Normal Activity Services
Transfer Fr General Fund
Transfer From Internal Service Fund
Txansfer From Inter�al Service Fmd
TransferFrom Specia7 Revenue Fund
2,OOO.DO
56,983.00
24,535.00
56,983.00
0.00
56,983.00
1,500.00
56,983.00
255,967.00
56,983.00
-56,983.00
56,983.00
-56,983.00
56,983.00
-56,983.00
56,983.00
-56,983.00
o.00
1,597.00 30,96Q00
30,960.00 30,960.06
32,857.D0 0.00
is,mo.00 ias,9oz.00
146,902.00 -146,902.00
161,972.�Q �.QO
0.00 325,887.00
14,501.00 -14,501.00
55,538.W -55,538.0�
131,072.00 -131,072.00
124,776.00 -124,776.OD
�
14,SO1.OQ
0.00
20,958.00
0.00
120,707.00
0.00
156, ] 66.00
437,903.00
0.00
220,053.00
0.00
657,956.0�
386,714.00
0.00
3Sb,714.00
17,373.00
0.00
17,373.00
58,983.00
0.00
81,518.00
0.00
56,983.00
0.00
58,483.40
0.00
255,967.00
32,857.OQ
0.00
32,857.00
]61,972.60
0.00
1b1,972.00
325,887.00
0.00
0.40
0.00
0.00
32
33
34
35
36
• 37
3S
34
40
41
42
43
44
45
4b
47
48
49
50
255 - 12304
255 - 12304
255 - 12304
255 - 12304
255 - 12320
255 - 12320
255 - 12320
255 - 12320
255 - 12320
255 - 12321
255 - 12321
255 - 12321
255 - 12321
255 - 12321
255 - 12322
255 - 12322
255 - 12322
255 - 12322
255 - 12322
- 4301
- 7303
- 7303
- 7305
- 4301
- 7299
- 7303
- 7303
- 7305
- 4301
- 7299
- 7303
- 7303
- 7305
- 4301
- 7294
- 7303
- 7303
- 7305
No�mal A�tivity Services � � � � �
Transfer From Intemal Service Fund
Transfer From In2emal Service Fund
Transfer From Special Revenue Fund
Nom�al Acuvity Services
Transfer Fr General Fund
Transfer From Intemal Service Fund
Transfer From Intemal Service Fund
Trensfer From Special Revenue Fund
Normal Activity Services
Transfer Fr Genera] Fund
Transfer From Intemal Service Fund
Transfer From Iatemal Service Fund
Transfer From Special Revenue Fuod
Nonnal Activity Services
Traasfer Fr General Fund
Transfer From Inremal Service Fund
Transfer From Intemal Service Fund
Trausfer From Special Revenue Fund
Totals
0.00
28,732.00
28,732.00
14,366.00
0.00
20,958.00
122,953.0(1
393,833.00
159,658.00
0.00
57,000.00
148,8'77.00
213,549.00
25,742.00
0.00
63,707.00
124,482.00
337,842.00
72,720.00
2,139,038.00
'DO0 � 5 �} 3
71,830.00 71,830.00
-28,732.00 0.00
-28,732.00 0.00
-14,366.00 0.00
697,402.00 697,402.00
-20,958.00 0.00
-122,953.Q0 Q.W
393,833.00 0.00
-159,658.00 0.00
445,168.00 445,1b8.00
-57,000.00 0.00
-148,877.00 0.00
-213,549.00 0.00
-25,742.00 0.00
598,751.00 598,751.00
-63,707.0� 0.00
-124,482.00 4.00
-337,842.00 0.00
-72,720.00 0.00
0.00 2,139,038.00
51 260 - 22200 - 0299 Other-Misc. Services 0.00
52 260 - 22200 - 0567 Transfer ro Intemal Service Fund 480,580.00
Totals 48Q580.00
Grand Total 4,288,623.00
Adjust the budgets of Administration Fund 255 and other Public Works funds
• 53 001 - 02150 - 0299
54 001 - 02150 - 0558
55 2A5 - 12101 - 0299
56 205 - 12101 - 0558
57 225 - 42310 - 0299
SS 225 - 42310 - 0558
59 235 - 32001 - 4301
60 235 - 32001 - 7299
61 235 - 32001 - 7302
62 235 - 32001 - 7303
63 235 - 32001 - 7305
64 240 -
65 240 -
66 240 -
67 240 -
68 240 -
• 69 240 -
70 240 -
71 ?AO -
72 240 -
12005
12005
12006
12006
12007
12007
12009
12004
12013
- 0299
- 0558
- 0299
- 0558
- 0299
- 0558
- 0299
- 0558
- 0299
Other-Misc. Services
Transfer to Spea Revenue Fund
Other-Misa Services
T�ansfer to Spec. Ravenue Fund
o.00
177,723.00
Totals 177,723.00
0.00
197,804.00
Totals 19�,804.00
Other-Misc. Services
Transfer to Spec. Revenue Fund
Normal Activity Services
Transfer Fr General Fund
Transfei fr Enterprise Fund
Transfer From Intemal Service Fund
Transfer From Special Revenue Fund
Totals
Other-Misc. Services
Transfer to Spec. Revenue Fund
Other-Misc. Services
Transfer to Spec. Revenue Fund
Other-Misc. 5ervices
Transfer to Spec. Revenue Fund
Other-Misa Services
Transferto Spec. Revenue Fund
Other-Misc. Services
450,580.00 480,580.00
-480,580.00 0.00
Q.QO 48Q,580.Q0
0.00 4,288,623.00
16�,575.00 167,575.OD
-167,575.00 10,148.00
0.00 177,723.�0
182, 214.00 182, 214.00
-182,214.00 15,59a.0�
0.00 197,804.00
6,000.00 184,227.00 190
195,38A.00 -184,227.00 11,157.00
0.00 804,603.00 804,603.00
175,947.00 -175,947.00 0.00
lO5,A50.00 -105,450.00 0.00
327,822.00 -327,322.00 0.00
195,384.00 -195,384.00 0.00
1,005,98?.00 0.00 1,005,987.00
2,000.00 34,304.00 36,304.00
41,A31.00 -34,304.00 7,127.90
24,535.00 34,305.00 58,840.00
41,d31.00 -34,305.00 7,126.00
0.00 34,304.00 34,304.00
41,430.00 -34,304.00 7,126.00
1,500.00 34,303.00 35,803.00
41,430.00 34,303.00 7,127.00
1 D,156.00 33,944.00 44,100.00
�. � �� y �� i5�43
73 ?AO - 12013 - 0558
. 74 260 - 22200 - 0299
75 260 - 22200 - 0558
TransfeT to Spec. Revenue Fund 36,000.00 33,944.00 2,056.00
Totais 239,913.00 0.00 239,913.00
Other-Misc. Services 0.00 99,429.00 99,429.00
Transfer to Intemal Service Fund 105,450.00 -99,429.00 6,021.00
Totals 105,450.00 0.00 105,450.00
GrandTotal 1,726,877.00 0.00 1,726,877.00
Adjust the budgets of Right Of Way Fund 235 and other Public Works funds
C ,
J
Pteparetl by ActiHty Manaqer
• �- �� �
Req�eslMby.D paNnen[ irecta
`\� �7��� ��V `�--�oC
MP eYO� �
�- i�-�a
bate
�
�
Interdepartmental Memorandum
cuy ofsa�e r�z
TO:
FROM:
DATE:
RE:
7oe Reid, FSO D'uector
Tom Cran
a�--
May 14, 1998
AO for Internal Service funds 235 and 255
�
'�00�5�3
'� a� �{
The attached Administrative Order with Green Sheet 26072 conects the treatment of two new Public
Works funds created for the 1998 budget.
Fund 255 was created to account for the administrative costs of Public Works and contains the
directors office, accounting and personel and the like. The creation of the fund as an Internal service
fund changed the prior accounting from a special revenue fund and the different accounting methods
were lost in the tracking for movement of functions and personel. The difference in treatment is that
the costs of administration are charged not as transfers, but actual purchase of services by the other
PW funds. This has the appearance of doubling the expenses, but the internal service funds are
treated differently in the Annual Financial Report, and overall city spending will be conectly
reported.
Fund 235 is the Right of Way (ROVi� fund. This again was a change in how these issue were being
accounted for in PW. This also is an Internal Service fund, although I thought more financing was to
come from sources outside the City and would have been either a Special Revenue fund or an
Enterprise fund. Tlus fund will be collecting more of its' financing from the PW, Water, and similar
sources than I originally contemplated. It could have properly been either, and is alright to be an
proprietary fund of one sort or another. It does change the method of moving money between this
fund and other PW funds similar to fund 255 above.
�
Public Works
Dick Rupert 266-6058
COUNQL AGENDA BY (DATE)
TOTAL # OF SIGNATURE PAGES
S�Y�k7L•I3
GREEN
DFPAf7�MEM DIFiECTOF
ASS16P1
MIMBEFt FOq
ROUTING
OHDER
❑ CITV ATTORNEV
❑ FINANqALSFAVICESO1iL
❑ MAYOR(OR ASSISTANn
❑
(CLfP AlL LOCATIONS FOR
26072
cmcouNCi�
❑ GIttC
� FlNANCIALSERV/ACCTG —
❑
❑ DiGcF rt
SfGNAT RE� 4 �
ACTION pEQUESTED
Approve the budget revision of the Administration Fund 255 and Right Of WayFund 235, `I4�affic
Fund 240, Street Repair and Maintenance Fund 225, Sewer Service Fund 260, Public Works
General Fund 001, Asphalt Fund 245, Municipal Equipment Fund 250, Public Works Engineering
Fund 205 and Recycling Fund 232. In the Administration Fund change the financing source from
Transfers In to Normal Service Revenue and revise the contributing fixnd's budgets from
Transfers Out to Miscellaneous Services.
RECOMMENDATIONS:Apprwe (A) or Reject (R)
PLANNIN6 COMMiSSION
CIB COMMITTEE
CIVIL SERVICE COMMISF
1, Has this personlfirtn ever worked under a contract Eor iNS depaRment?
YES NO
2, Nas Ynis persoNfirtn ever been z ciry employee?
YES NO
3. Does this person/firtn possess a skill not normally possessed by any curten[ city employee?
VES NO
4. Is this person/firm a targeted vendoR
VES NO
Explain all yes answers on separate sheet antl attach to green sheet
INITIATINC� PpOBLEM, ISSUE, OPPORTUNITY (WHO, WHA7, WHEN, WHERE. WHI�:
The Administrative fund 255 and Right Of WayFund 235 of Public Works are internal service
funds. They receive revenues by providing services to the operating funds within Public Works.
The budgets of the funds need to be revised to more accurately reflect the character of the revenue
produced and services received. The budget will be handled appropriately in 1999.
A�VANTAGESIFAPPROVED:
The funds financial statements will reflect the essential nature of the transactions, revenue
earned and services provided, services received and e�enses paid.
DISADVANTAGES IF APPROVED�
None
MAY 151998
�IS DVANTA ES IF NOT APP OV D:
C�assification o�' �inancial transactions will not be in conformance with City practices, financial
accounting theory and practice and the Governmental Accounting Standards Board, GASS. Use
of transfers in and transfers out is the wron� classification for an internal service fund.
lOTALAMOUNTOFTRANSACTION$ Net$(1 COST/REVENUEBUDGETED(CIRCLEON� YES NO
� NGSOURCE Aci'IVfrvNUMBER Fund 001, 205, 225, 232, 235, 24Q 245, 25Q
CIALINFORMATION(EXPIAIN) 2SS� I.6O
C Y■
�� �'"