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HomeMy WebLinkAbout1997-12-05 Ordinance 4471Attachment 1 ORDINANCE NO. 4470 ORDINANCE OF THE COUNCIL OF THE CITY OF PALO ALTO AUTHORIZING CLOSING OF THE BUDGET FOR FISCAL YEAR 1996-97 WHEREAS, pursuant to the provisions of Section 12 of Article II of the Charter of the City of Palo Alto and as set forth in Section 2.28.070 of the Palo Alto Municipal Code, the Council on June 24,1996 did adopt a budget for fiscal year 1996-97; and WHEREAS, fiscal year 1996-97 has ended and the financial results, although subject to post -audit adjustment, are now available and are herewith reported in summarized financial exhibits "A" and "B" and "C" prepared by the Acting Director, Administrative Services, which are attached hereto, and by reference made a part hereof; and WHEREAS, pursuant to Section 2.28.080 of the Palo Alto Municipal Code, the City Manager did amend the budgetary accounts of the City of Palo Alto to reflect: (A) Additional appropriations authorized by ordinance of the City Council. (B) Amendments to employee compensation plans adopted by the City Council, (C) Transfers of appropriations from the contingent account as authorized by the City Manager. (D) Redistribution of appropriations between functional areas major activities, and objects within various departments as authorized by the City Manager. (E) Fiscal year 1996-97 appropriations which on July 1, 1997 were encumbered by properly executed, but uncompleted, purchase orders or contracts; and WHEREAS, Article III, Section 12, of the Charter of the City of Palo Alto requires City Council approval of additional appropriations or transfers of appropriations from one department to another; and WHEREAS, fiscal year 1996-97 appropriations in certain departments and categories as shown on the attached Exhibit "A", while not encumbered by purchase order or contract, at year end are nevertheless recommended for reappropriation in the fiscal year 1997-98 budget; NOW, THEREFORE, the Council of the City of Palo Alto does ORDAIN as follows: SECTION 1. The City Manager is authorized and directed to transfer appropriations, if necessary, in the utility funds by amounts sufficient to provide for purchase of additional water, gas, electric, and refuse collection services, in the event the sales of said utilities services exceed the original estimates contained in the fiscal year 1996-97 budget. SECTION 2. The fiscal year 1996-97 unencumbered balances for the departments and categories shown on Exhibit "A" shall be carried forward and added to the fiscal year 1997-98 budget. SECTION 3. The City Manager is further authorized and directed: (A) To close the fiscal year 1996-97 budget accounts in all funds and departments and to make such interdepartmental transfers as required by the Charter of the City of Palo Alto, by ordinance, 1996-97 budget as adopted or amended. (B) To close various completed Capital Improvement Projects as shown in Exhibit D and move the balances into the appropriate reserve. (C) To establish reserves for all Funds as necessary to provide for: (1) A reserve for encumbrances and reappropriations in the various funds, the purpose of which is to carry forward and continue in effect the unexpended balance of appropriations for: (a) Outstanding purchase orders and contracts for 6 which goods or services have not been received or completed by the last day of fiscal year 1996-97. Such appropriations shall be carried forward and added to the fiscal year 1997-98 budget. (b) Fiscal year 1996-97 departmental expenditures which were authorized to be carried forward in Section 2 above. (2) Reserves for Advances to Other Funds and for Stores Inventory in accordance with ordinance and policy guidelines. (3) A reserve for general contingencies of such amount that the City Council may approve. (4) Reserves for utilities plant replacement, rate stabilization, and other reserves in an=dante with Charter and policy guidelines. (5) An Infrastructure Reserve accordance with the General Fund Reserves City Council. established in adopted by the (6) After providing for the foregoing reserves, a reserve for the General Fund Budget stabilization shall be increased by the remainder of the fiscal year 1996-97 excess of General Fund revenues over expenditures. rECTION 4. The sum of One Hundred Eighty Five Thousand Seven Hundred Thirty Four Dollars ($185,734) is hereby transferred from the Vehicle Maintenance Retained Earnings reducing the balance to $181,953 and increasing the Vehicle Maintenance Functional Area of the Vehicle Maintenance and Replacement Fund. SECTION 5. The sure of Eight Million One Hundred Fifty Two Thousand Dollars ($8,152,000) is hereby added to the Infrastructure Capital Improvement Reserve and the General Fund Budget Stabilization Reserve is correspondingly reduced. SECTION 6. This transaction will reduce the General Fund Budget Stabilization Reserve from $26,052,000 to $17,900,000 as of June 30 1997. SECTION 7. Upon completion of the independent audit, detailed financial statements giving effect to all the above sections shall be published as part of the annual financial report of the City as required by Article III, Section 16, of the Charter of the City of Palo Alto and in accordance with generally accepted accounting principles. SECTION] 8. As specified in Section 2.28.080(a) of the Palo Alto Municipal Code, a two-thirds vote of the City Council is required to adopt this ordinance. SECTION 9. The Council of the City of Palo Alto hereby finds that the enactment of this ordinance is not a project under the California Environmental Quality Act and, therefore, no environmental impact assessment is necessary. ,SECTION 3.0. As provided in Section 2.04.350 of the Palo Alto Municipal Code, this ordinance shall become effective upon adoption. INTRODUCED AND PASSED: December 15, 1997 AYES: ANDERSEN, EAKINS, HUBER, KNISS, MCCOWN, ROSENBAUM, SCHNEIDER, WHEELER NOES: ABSTENTIONS: ABSENT: FAZZINO ATTEST: L, Ci y Clerk APPROVED AS TO FORM: Senior Asst. City Attorney Acting Director, Administrative Services Department