HomeMy WebLinkAbout1982-01-19; City Council; 6868; Appropriation of Prior Year EncumbrancesCIT,..-pF CARLSBAD -AGEN~BILL
-~-6-o fj-~-/'......;;.;.··.....-T-IT---'LE--: -
G. 1-19-82
DEPT. FINANCE Appropriation of Prior Year Encumbrances
0
UJ
~ c::
0..
~
z
0
§
<
..l
0 z ::,
0
(.)
RECOMMENDED ACTION:
Adopt Resolution No.1, 1, (, appropriating funds to cover prior yea:r
encumbrances.
ITEM EXPLANATION
Due to a change in accounting practices, the City must revise its
proceedure for handling encumbrances that carry forward from one year
to another. Previously, ~ncumbrances were considered to be an expense
in the period in which the encu.ilbrance occured. Fund balances were
reduc~d at year end to reflect this expense and payments made during
the next year were treated as prior years expenses.
Under the new practice, the City can no longer consider an encumbranc•;
an expense of ~peration. An expense occurs only when the encumbrance
is cleared by payment for goods r.ecei.ved. The audit report for 1980-81
treated all er.curnbrances under this new method and therefore did not
reflect reduced fund balances for encumbrances treated as expenditures. ,
This action appropriates fuude from the fund balance to tile various
accounts having outstanding encumbrances at year end. Without this
act.ion, as encumbrances are paid, there are r.o appropriations
available to fund the p~,rments for goods received.
This action will appro~riate $964,426 ~.om reserved f~~d balances to
various operating account~ t~ fund outstanding prior years encumbrances.
This action does not chan ;;~ the City's yea.r end t>Osi tion since a
portion of fund balance was re'.3erved at J•.1ne 3 0, 19 81 for this purpose.
EXHIBITS
Resolution No. ~ 7(, ~ appropriatincr funds r prior years encumbrances.
..... ·-·
I
'
l.
2
3
4
RESOI,UTION NO. · 6766
. .
A RESOLUTION OF THE CITY COUNCIL 0~ THF CITY OF
CARLSBAD, CALIE'ORNIA APPROPlCATINu FUNr,..; TO VARIOUS
ACCOUNTS TO FUND PRIOt" YE?, •~S ENCUMBRAI\JCSS. -------
WHEREAS, a change in national standaro~ for governmental
5 accounting have necLsitated a cfiange in practices=~ accounting
6 for encumbr ;1.nc~s ,. t year end; and
7 WHEREAS, this change requires that expentlitu~os be recorded
8 in the per:.od in which the payment occures rather tl.n::i when an
9 order is pJ.aced; and
10 WHEREAS, this change also necesitates the appropriation of
11 funds in the current year to ~u~d all outstanding encumbrances at
12 ·year end; and
13 WaEREAS, funds for this specific purpose are available in the
14 reserved fund balance accounts as shown in the 1980-81 annual
15 report.
16 NOW, THEREFOP.E, BE IT RESOLVLD l~at the City Council of the
17 ,City ot Carlsbad, California does l,~reby approve the appropriation
18 of $964,426 to the accounts shown on exhibit I.
PASSED., APPROVED ]I.ND ADOPTED at. a regular meeting of the City
20 Council on th~ 19th day· of Janb:sry , 1982 by the fc:,llowing
21 vote, to wit:
22
23
24
25
AYES: Council Merrbers Packard, Casler, Anear, Lew:is c10d Kulchin ·
26
NOES: Hone
ABSENT: None
ATTE,SiT.~~ !-~ ,I~ :-1---l __ {Lfr~ ~ t/4<A..t~~
27 ALETHA L: RAUTENKIZ 1 Cit~• Cle{k
28 (SE1\L)
. ~ #/ _c,,,q ~ ft~~~~
RONJ;.,LD c. PACKARD, Mayor;
FUNDS
1-104-2550 $
1-105-2550
1-106-2550
1-108-2670
1-108-2550
1-112-2550
1-114-2450
1-118-2540
1 .. 121-2450
1-121-2550
1-121-2670
1-121-3 9.0 0 ·
1-125-5450
1··126-2550
1-127-2450
1-127;.5450
1-128-3900
1-128-2680
1-141-2670
1-141-2672
1-141-5670
1-142-2672
1-144-267 3
1-)52-2670
Resolution No. 6766
Exhibit l
CITY OF CARLSBAD
APPROPRIATION OF FUNDS
FOR PRIOR YEAR ENCUMBRANCES
1981-82 .
AMOUNTS FUNDS
31.80 1-153-2450
54.86 1-153-5450
31.80 1-·161··?620
274.28 1-161-3900
1 ,63!) .i~ 1-165-2670
274.30 1-165-3900
2,500.00 1-170-3037
1~168.87 1-170-3115
480.33 1-170-3095
31.80 1-170-6030
742.00 1-181-3900
123,960.58 1-183-2670
1,500.00 1-184-2670
31.80 ::--200-2410
3,620.00 2-200-3073
365.00 6-140-2672
17,362.80 6-140-2520
46.19 12-116-3900
213.27 15-170-3117
700.00 22-170-3030
3,566.54 22-170-3045
1,595.43 25-170-3107
2,048.54 40-170-3702
109.70
TOTAL
AMOUNTS
$ 29,977.00
l',350.00
183.30
13,310.74
4,500.00
17,063.51
3 ,531,40
14,200.00
2,521.40
5,800.00
48,286.84
380.01
1, 6'4 7 .11
81,477.00
3,500.00
9,538 .. 67
2 ,896-. 00
15,900.00
4,130.00
418,211.41
63,147.50
14,375.00
46.150.00
$964!426.00
' " '•.:: 1 , .,
~:
',
~::-.
',
~
~
~1
; }
.. ~ ., ~
• j
: :~
:,
,~
i ,;
s
4
$
t
i ~
" ~ .,
< i 1
;~
·l ~
1
>. ~
d
),
~
1 ~
' ';~
,{ .,
~
t~
'i
,1
' ~
' ~ .,
;I
'· :i
,:. ~