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HomeMy WebLinkAbout20A - FY 2005-06 APPROPR ADJ YEAR END ADJ CITY COUNCIL MEETING DATE: REQUEST FOR COUNCIL ACTION CLERK OF COUNCIL USE ONLY: AUGUST 7, 2006 TITLE: FISCAL YEAR 2005-2006 APPROPRIATION YEAR-END ADJUSTMENT APPROVED D As Recommended D As Amended D Ordinance on 1" Reading D Ordinance on 2" Reading D Implementing Resolution D Set Public Hearing For WIlt2. CITY MANAGER CONTINUED TO FILE NUMBER RECOMMENDED ACTION Approve an appropriation adjustment recognizing fiscal year 2005-2006 net revenues of $2,058,765 in the various Redevelopment Project Area Funds, $5,007,620 in the Housing Set-Aside Funds, $200,000 in the Regional Transportation Fund, and $175,000 in the Downtown Maintenance Fund. DISCUSSION The accounting and audit processes for the City of Santa Ana, and all governmental entities in the nation, are governed by Generally Accepted Accounting Principles (GAAP) , as defined by the Governmental Accounting Standards Board. In accordance with GAAP, any adjustments to the appropriations should be approved by the City Council. The adj ustments proposed in this appropriation adjustment are needed prior to completing the City's accounting for the revenue and expenditure transactions for the 2005-2006 fiscal year. The subject action will recognize and appropriate additional tax increment, other unanticipated revenues received, and unappropriated balances from prior years in various accounts. The funds will be appropriated to fund: required allocations to the Housing Set-Aside fund, payments of pass-throughs, loan obligations, various deficit line items, and capital projects. 20A-1 FY05-06 Appropriation Year-End Adjustment August 7, 2006 Page 2 FISCAL IMPACT Approval amount of 521, 531, Set-Aside (Fund 67) of the appropriation adjustment will allocate funds in the $2,058,765 in the Redevelopment Project Area Funds (Funds 511, 541, 551, 553, 561, and 570), $5,007,620 in the Merged Housing Fund (Fund 507), $200,000 in the Regional Transportation Fund and $175,000 in the Downtown Maintenance Fund (Fund 407). APPROVED AS TO FUNDS AND ACCOUNTS: ~ tk-A_C h Francisco Gutierrez rO Executi ve Director Finance & Management ~~ }I Ste en G.,Harding Deputy Ci y Manager for Development Services Services Agency SGH/NE/EB/mlr H:\ACTIONS\2006 CC\FY05-06AA Year-End 8-7-06.doc 20A-2