Agenda Item #3
Cou ncil Agend a Report
SUBJECT:
MEETING
DATE:
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RIO
VISTA APPROVING THE ACCOUNTANT I POSITION AT RANGE 85
AND MID-YEAR GENERAL FUND BUDGET ADJUSTMENTS FOR
FISCAL YEAR 2010-11 AND ALL SECTIONS.
March 23, 2011
RECOMMENDATION
Staff recommends that the City Council of the City of Rio Vista adopt Resolution No. ____, “A
Resolution of the City Council of the City of Rio Vista Approving the Accountant Position at
Range 85 and the Mid-Year General Fund Budget Amendments for Fiscal Year 2010-11 and all
sections.“
BACKGROUND
The City Council is presently operating on the Biennial Budget for fiscal years 2010-11 and
2011-12 approved in June 2010. Staff presented a Mid-Year Report to City Council indicating
an estimated General Fund deficit of $272,117 for the fiscal year 2010-11. Although the
Enterprise Funds, Special Revenue Funds, Capital Projects Funds and Agency Funds were not
included in that presentation, staff does is not proposing budget adjustments in these funds at the
mid-year juncture. Also, staff proposes that there are certain allocated costs originally budgeted
in General fund that should be re-allocated to reflect the changed budget conditions uniquely
inherent in FY 2010-11.
Additionally, staff recommends approval of Accountant I staff position to meet the increased
workload levels in the Finance Department primarily due to financial reporting requirements and
demands, personnel cutbacks in previous years and the effects of AB 2572.
The range of the position is 85 of the City’s Salary Schedule. The cost is factored into the Cost
Re-Allocation Plan for the remainder of FY 2010-11.
REVIEW AND ANALYSIS
Staff proposes that Council approve the proposed General Fund amendments as presented on
February 17, 2011 jointly with the Cost Re-Allocation Plan herein attached or an amount not less
than $272,117. For budgetary purposes, taking such an action balances the FY 2010-11 General
Fund Budget. The effect of this re-allocation process would be retroactive to the beginning of
the fiscal year. The allocation plan of a governmental agency is determined by its governing
body. In addition, an OMB Circular A-87 approved plan must meet the requirements set forth
therein. In the case of City of Rio Vista, we do not have an OMB-Circular A-87 compliant plan.
FINANCIAL CONSIDERATIONS
By incorporating the proposed Cost Re-Allocation Plan, General Fund will have a balanced
budget and the other fund’s budgets do not have to be increased since they are operating under
budget, and would merely absorb the costs into those budgets. The cost of Accountant I position
for 3 months in FY 2010-11 is included in the Cost Allocation Plan.
ALTERNATIVES

Direct staff to make changes to the FY 2010-11 mid-year budget and bring the item back
to Council at a later date for approval.
________________________________
Finance Manager
________________________________
City Manager
Attachment: A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RIO
VISTA APPROVING THE ACCOUNTANT I POSITION AT RANGE 85
AND MID-YEAR GENERAL FUND BUDGET ADJUSTMENTS FOR
FISCAL YEAR 2010-11 AND ALL SECTIONS.
RESOLUTION 2011-XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RIO VISTA
APPROVING THE COST RE-ALLOCATION PLAN AND APPROVING
ACCOUNTANT I POSITION AT RANGE 85 AND MID-YEAR GENERAL FUND
BUDGET ADJUSTMENTS FOR FISCAL YEAR 2010-11 AND ALL SECTIONS.
WHEREAS, in June 2010 the City Council approved the FY 2010-11 Budget; and
WHEREAS, staff continues to monitor both the revenues and expenditures of all funds
throughout the fiscal year; and
WHEREAS, staff has performed an analysis of their department’s budget and have
recommended the proposed adjustments to General Fund at and a Cost Re-Allocation Plan to the
FY 2010-11 adopted budget during the mid-year review, and
WHEREAS, staff recommends approval of Accountant I position at Range 85, and
WHEREAS, the cost of the position is included in the Cost Allocation Plan proposal.
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF RIO VISTA, that
said Council approves and adopts the mid-year budget amendments for General Fund, FY 201011 and all sections therein.
BE IT FURTHER RESOLVED BY THE CITY COUNCIL OF THE CITY OF RIO
VISTA, that said Council approves the Accountant I position at Range 85 of The City of Rio
Vista Salary Schedule.
PASSED, ADOPTED AND APPROVED this twenty-third day of March, 2011 by the
following roll call vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
Carolyn Parkinson
Interim City Clerk
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