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Report ID: 18-049e   
Type: Regular - Finance & Audit
Meeting Body: Board of Directors - Regular Meeting
Meeting Date: 1/23/2019 Final action: 1/23/2019
Recommended Action: Consider receiving the FY 2018-19 Mid-Year Budget Review and adopt Resolution No. 19-001 amending the FY 2018-19 Annual Operating and Capital Budget.
Attachments: 1. STAFF REPORT, 2. Att.1. Rev and Exp, 3. Att.2. Reso 19-001, 4. Att 3 Budget, 5. Att.4. Proposed New Positions, 6. Att.5. Capital Improvement Plan, 7. Att.6. Proposed Classification Changes, 8. Att.7. SBl 1 Contingency Actions
TO: AC Transit Board of Directors
FROM: Michael A. Hursh, General Manager
SUBJECT: FY 2018-19 Mid-Year Operating and Capital Budget Review

ACTION ITEM

RECOMMENDED ACTION(S):

Title
Consider receiving the FY 2018-19 Mid-Year Budget Review and adopt Resolution No. 19-001 amending the FY 2018-19 Annual Operating and Capital Budget.

Body
BUDGETARY/FISCAL IMPACT:

Approving this item increases the Revenue budget by $7.4 million (1.7%), and the Expense budget by $7.7 million (1.7%), leaving a balanced Operating budget. The proposed change in the Capital Improvement Plan (CIP) and updated project cash flows result in an increase in projected District Capital spending of $863,000 (3.9%).

BACKGROUND/RATIONALE:

Overview
Revenues & Subsidies are $3.9 million (2.1%) below budget and Expenses are $5.6 million (3.0%) below budget for the July through November period of FY 2018-19, resulting in a current surplus of $1.7 million (0.9%). For comparison, the mid-year report for FY 2017-18 showed a surplus of $1.4 million, so overall results are similar. Preliminary results for December show a comparable trend.
For the mid-year adjustment, staff proposes to increase Revenues by $7.4 million (1.7%) above the current budget and Expenses by $7.7 million (1.7%). This results in a projected zero surplus/deficit for FY 2018-19, eliminating the current budgeted surplus of $289,000.
Operating Revenues & Subsidies
For the July through November period of FY 2018-19 Operating Revenues are $1.0 million (3.4%) below budget primarily due to timing of Contract Services revenue. Subsidies are $2.8 million (1.8%) below budget primarily due to timing of various other subsidies.
* Farebox revenues are $810,000 (3.1%) above budget primarily due to higher than expected ridership.
* Contract Services revenue is $2.2 million (62.3%) below budget due to timing, with a significant portion of the overall revenue expected to arrive in the second half of the fiscal year from the planned BART Early...

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