Loading...
HomeMy WebLinkAboutItem 06.o- I December 19, 2011 Item No. Resolution Amending 2011 Budgets Proposed Action Staff recommends adoption of the following motion: Move to approve the Resolution Amending the 2011 Budgets. Overview Various events have transpired during the year which requires an adjustment to the budget for various City funds. Approval of the resolution authorizes the amendment of the budget to more accurately reflect changes in operations. A detailed explanation of the adjustments is attached to the respective exhibits. Primary Issues to Consider e Affected Fund. Funds recommended to be adjusted include: • F.xhihit A: General Fund • Exhibit B: Downtown Special Service District Supporting Information 4. Dennis Feller, Finance Director Financial Impact: R See altaehed budgeted: NIA Source: _ Various Related Documents (CIP, ERP, etc.): Notes: CITY OF LAKEVILLE RESOLUTION No. RESOLUTION AMENDING THE 2011 BUDGETS BE IT RESOLVED by the City Council of the City of Lakeville, Minnesota that the 2011 General Fund and Downtown Special Service District Fund budgets are hereby approved and amended for the fiscal year ending December 31, 2011 as per Exhibit A. and B, respectively, as attached hereto. APPROVED AND AMENDED this 19th day of December. 2011 by the City Council of the City of Lakeville, Minnesota. CITY OF LAKE JILLE, MINNESOTA ATTEST: By: Mark Bellows, Mayor Charlene Friedges, City Clerk Exhibit A 2012 GENERAL FUND BUDGET AMENDMENT 42 - DECEMBER 19. 2011 Exp e_nciitures Mayor and Council 92,708 2011 92.708 Committees and Commissions AMENDED (9,206) AMENDED (1)(12) City administration BUDGET - BUDGET City clerk 3/21/2011 ADJUST 1271972011 NOTES Revenues 65,132 - 65,132 General property taxes $16 $ 374,962 $16,520,859 (13) Licenses and permits 1,131,081 - 1,137,081 (15) Intergovernmental 961,415 (334,087) 627,328 (3)(13)(15) Charges for services 1,221,772 25,000 1,246,772 (8) Court fines 294,026 - 294,026 Investment income 125,175 - 125,175 Miscellaneous _ 86 ,039 (20,000 66,03 (12) Total revenues 19,965,405 45,87 20,011,280 Exp e_nciitures Mayor and Council 92,708 92.708 Committees and Commissions 84 (9,206) 75,285 (1)(12) City administration 323,496 - 323,496 City clerk 114,968 - 114,968 Legal counsel 65,132 - 65,132 Planning 351,780 - 351:780 Community and econ. development 271,042 30,900 301,942 (15) Inspections 932.927 (72,090) 860,837 (1) General government facilities 498,274 - 498,2 Finance 570.747 - 570 -747 Information systems 461,755 - 461,755 Hunan resources 304.489 - 304.489 Insurance 289,532 - 289,532 Police 8,531,571 76,336 8,607,907 (1)(2) Fine 1,300, 175 123,460 1,423,635 (1)(3- 5)(10) F,nIIineering 755,755 - 755.755 Streets 2,445,319 58,987 2,504,306 (1)(6)(9) Parks 2,159,309 (6,579) 2,152,730 (11 Recreation 597,729 - 597,729 Arts Center 439,999 25,000 464,999 (7 -8) Other 211,864 (2_ - - (2,4- 6,9 -11) Total expenditures 20,803,062 14,944 20.818,006 f-;xcess (deficiency) of revenues over expenditures (837,6 5 7) 30,93 (806, 726) Olheer finjng_souceS�usesi "Transfer from other funds 655.652 - 655.652 Transfer to other funds - _ Total other financing sources (Uses) 655,652 - 6 55,652 Net change in fund balance (182,005) 3Q93I (151,074) (11) Fund balance, January 1 8,615,197 78 0,711 9,395,928 (14) Fund balance, December 31 $ 8,433,192 $ 811,662 S 9,244,854 Ratio: Fund balance to expenditures 4 4� Exhibit A General Fund Schedule of Revenues NOTF.Q (13) AMENDED AMENDED BUDGET BUDGET '/21/2911 ADJUST /1S/ ^ ^ <ti11 12 Ge neral p rgperty_ taxes Ad valorem taxes - current $13,860306 $ 374,962 $14,235,268 Ad valorem taxes - delinquent 178,118 178.118 Fiscal disparities 2,019,580 2,019,580 Penalties and interest 7,550 7,550 Manufactured home tax 43,937 43,937 Manufactured home tax credit 21,406 21,406 Gravel tax 15,000 15,000 Total general property taxes 16,145,897 374,962 16,520,859 NOTF.Q (13) Exhibit A General Fund Schedule of Revenues Peanuts Plan re--,..✓ tee., AMENDED AMENDED $uiidin _ BUDGET BUDGET Plumbing 3/21/2011 ADJUST 22/19/2011 NOTES Licenses and -p ermits 17,236 17,236 L 64,849 64,849 Tobacco $ 600 $ $ 600 "Crash removal 3,750 3,750 Dog 13,652 13,652 Signs 4,882 4,882 On-sale liquor 120,100 120,100 Sunday liquor 4,200 4,200 ChCb license Soo 500 Non - intoxicating liquor on 1,500 1,500 Non - intoxicating liquor off 825 825 Wine 2,000 2,000 Tree removal 675 675 Arcade 2,940 2,940 Fireworks 500 500 Massage 1,900 1,900 Miscellaneous SOO - Soo Total licenses 15 8.524 - 158,524 Peanuts Plan re--,..✓ tee., 2n4 "S; 204,057 $uiidin _ 544,012 544,012 Plumbing 45,810 45,8to W aterlsewer 17,236 17,236 Mechanical 64,849 64,849 Grading. filling 250 250 Excavating /gravel 750 750 Driveway 600 600 Zaning 3,600 ;,600 Right -of -way 20.000 20.000 Fire burning 770 770 Electrical 70,323 70.323 Miscetlaneous 300 - 300 Total permits 972,55 972,557 I otal licenses and permits 1,131,081 - 1.1 31,081 Exhibit A lntergov_efz_ungntal State -aid police State -aid fire relief State -aid streets State -aid pensions Economic Development Grant State POST Board grant State Drug Task Force grant State Police protective vests grant State snowmobile trail maint. grant Total intergovernmental General Fund Schedule of Revenues AMENDED BUDGET 3/21/2011 AMENDED BUDGET ADJUST 12/19/2011 $ 337,581 S - $ 337,581 190,209 9,975 200,184 374,962 (374,962) - 21,303 21,303 - 30,900 30,900 21,010 21,010 14,050 14,050 2,100 2,100 200 200 961,4 _L334,087) 627,328 Wri - Amm (3) (13) (15) Exhibit A General Fund Schedule of Revenues 2011 2011 AMENDED AMENDED BUDGET ADJUST BUDGET NOTES Charges for se rvices General government Rezoning fees $ 750 $ - $ 750 Platting fees 4,500 4,500 Variance fees 600 600 PUD application fees 500 500 CUP fees 2,400 2,400 Home occupation fees 500 500 Planner fees 24,000 24,000 Inspection department fees 1 13,258 General government service charge 3,448 3,448 tree escrow fund adnvrtistration 1,200 1,200 Lodging tax fee 6,500 6,500 Fiscal Agent - Dakota Comm. Ch. 60,588 60,588 Fiscal Agent- Arenas 32,000 32,000 Investment management fees 27,395 27,395 Sale ofmaps /copies 200 200 Finance charges 150 - 150 Total general government 17 - 1TL989 public safety Police department charges 52,775 52,775 SRO - ISD 194 contributions 153.985 153, Animal pickup 3,876 3,876 Animal storage 7,239 7,239 Anuna(rahies 3,957 3,957 Restitution 3,000 3.000 Forfeiture - sale of assets 14,400 14,400 Fire contracts "3 ?40 33,240 Fire department charges 1,750 1,750 ALF Ambulance - admin. charge 12.123 - 12,123 Total public safetv 2 86.145 286,345 Exhibit A General Fund Schedule of Revenues AMENDED AMENDED BUDGET BUDGET 3/21/2011 ADJUST 12/19/2011 NOTES Ch arges fo r services (continued) Public works Engineering platting. - preliminary $ 1,500 $ - $ 1,500 Engineering platting - final 1,200 1,200 Engineering plan review 5,000 5,000 Engineering developer insp. fees 1,000 1,000 Engineering developer coat. admin. 10,000 10,000 Engineering Imp. Proj. design variable 50,560 50,560 Engineering Imp. Peril. const. inspect 56,800 56,800 Engineering G.I.S. fees 4,200 4,200 Special assessment admin. charge 60,162 60,162 Special assessment searches 300 300 Document /map sales 200 200 Bid plan/spec. deposits 500 500 Street department charges 12.000 12,000 Credit River - Judicial Road mamt. 2.746 2,746 Developer street signs installation 2,400 - 2.400 "fotal public works 20 K568 - 208.368 Parks. ;recreation and arts center Brochur- advertisim� 7,0�0 7,050 Youth activities 112,582 112,582 Youth sport surcharge 36,700 36,700 Youth special events 13391 13,391 Youth special everrts donations 1.400 1.400 Adult activities 70,410 70,460 Puppet wagon donations 3,870 3,870 Safety Camp 3,000 3,000 Safety Camp donations 1,100 1,100 Senior Center donations 470 470 Senior Center excursions 20,000 20.000 Ritter Farm Park F.EC 6.682 6,682 Excursions 7.920 7.920 'Dennis lessons 12.582 - 12.58_2 Total recreation programs 29 297,197 Park rental/manit. /tournament fees 29,90' 29903 Tree sales (net) 5.000 5.000 Senior Center membership surcbaq,c 4,010 4,010 Senior Center rentals 440 - 440 Total parks and recreation 336,550 336550 Exhibit A General Fund Schedule of Revenues AMENDED AMENDED BUDGET BUDGET 3/21/2011 ADJUST 12/19/2011 NOTES Charges for se rvices (continued) Parks, recreation and arts center (continued) Arts center program fees Arts center on -sale Arts center rental/event admissions Total arts center Total parks, recreation and arts center Total charges for services Court fines Investment income Miscellaneous Disposal of assets Park rental farming Donations Antenna site leases $ 68,250 $ - $ 68,250 4.470 31,613 (20,000) 4,470 139, 600 25,000 164,600 (8) 212 ,320 25 ,000 237,320 548,870 25, 573,870 1,221,772 25,000 1,246,772 294,026 294,026 Total court fines 294,02 294,026 125,17 - 125.175 Total miscellaneous Other financing (use) - Transfers Special Revenue From Commwucations Fund Enterprise From Liquor Fund From IIdity Fund From Environmental Resouices I and From Internal Service - Muni. Rcs, Fund Total other financing (net) 9,445 9.445 400 400 31,613 (20,000) 11,613 (12) 44, 44,581 86,019 (20,000) 66,03 4_)3.51 42.551 144 950 144,950 .'71,725 271.725 151,991 15I,991 44.4 "?.5 - 44.4 6 5,5 652 675,652 Exhibit A General Fund Schedule of Expenses Ex ep.nr i?i u-_c5 MWor and Cou Personnel services Commodities Other charges and services 'fetal Committees /Cor ;missions Personnel services Connnodities Other charges and services Total Cty a dministration Personnel services Commodities Other charges and services Capital outlay Total C v clerk Personnel services Commodities rt vtnci: charges and services Capital outlay Total Le gal counsel Other charges and services Planning Personnel services Commodities other charges and services Capital outlay Iond Cornmumty and economic developm Personnel services C ornmodrhes Other charges and services Capital outlay Total AMENDED AMENDED BUDGET BUDGET 3/21/2011 ADJUST 12/19/2011 NOTES $ 49,327 50 _ 43,33 92,708 - $ 49,327 50 - 43,3 3 1 - 9 27708 45,752 10,794 56,545 (1) 2,159 2,159 36 ,580 (20,000 16,581 (12) 84,49 ___ _ ( 9,206 ) 75,2 309,035 900 11,492 2,069 _323,496 100,764 300 13,6 V 254 114,968 65,132 326,179 16 5,572 309,035 900 11,492 2.069 32:;.496 10Q764 300 13.650 254 1 14968 65,132 -126,179 3.050 16,379 5,57) 351. 252,287 252.287 350 350 16,463 30,900 47,363 (15) 1.942 1 - 1942 271,042 30900 301942 (continued) Exhibit A General Fund Schedule of Expenses Finance Personnel services AMENDED 497,483 AMENDED 4550 BUDGET Other charges and services BUDGET FV. enclutues(continued" 3/21/2011 AD JUST 12/19/231' NOTES InspWion 57 0,747 - s -, 0.747 3$5,025 Personnel services $ 809,162 $ (72,090) $ 737,072 (1) Commodities 14,409 76,336 14,409 Other charges and services 65,73I 65,731 Capital outlay 43, 625_ 43.625 Total 93 2.92 2,0901 860,837 General government facilities Personnel services 198,797 198,797 Commodities 37,510 37,510 Other charges and services 257,894 257,894 Capital outlay 4,07_3 4 7 073 Total 498,274 498,274 Finance Personnel services 497,483 497,483 Commodities 4550 4,550 Other charges and services 67,160 67,160 Capital outlay 1,554 - 1,554 Total 57 0,747 - s -, 0.747 Information si ns Personnel services 304.296 304.296 Commodities 8.954 8.954 Other charges and services 144,875 144,875 Capital outlay 3,630 _ 2,6_30 'Total 461, 461.755 IIUmAtr resources Personnel services 250352 250352 Commodities 1590 2.590 Other charges and services 5 L 165 51.165 capital outlay 82 - 382 Total '04,489 304,489 Lnsurance Other charges and IeTIIICCs 289,5')2 - 2S9,532 Po Personnel cervices 6,382 (9,364) 6.373,634 (1) Commodities 385,025 3$5,025 Other charges and ;ervices 1, 763,548 85,700 L849,248 (2) Total 8,531,571 76,336 8,607,907 (continued) Exhibit A General Fund Schedule of Expenses Engine - ne Personnel services AMENDED 656,145 AMENDED 14,381 14,381 BUDGET 63,179 BUDGET Capital outlay Ex- e_ 3/21/2011 ADJUST 12/9/2011 NOTES F ire 392.482 Total Personnel services $ 885,637 $ .81,865 $ 967,502 (1)(3) Commodities 138,629 12,277 150,906 (4) Other charges and services 275,909 29 ,318 305,227 (5)(10) Total 1,300,175 123,460 1,423 .635 Engine - ne Personnel services 656,145 656,145 Commodities 14,381 14,381 Other charges and services 63,179 63,179 Capital outlay 22,050 22,050 Total 755,755 755,755 Streets Personnel services 1,464,889 21,849 1,486,738 (1)(9) Commodities 734,724 37,138 771,862 (6) Other charges and services 24 5,706 - 245,706 Total 2,445,319 58,987 2, 504,306 Parks Personnel services 1,514,615 (6,579) 1,508,036 (1) (.ommodiues 25 252,212 Other charges and services 392,4 - 392.482 Total 7 159,,09 - - 6, 5 7 / 9) 1' 30 Recreation Persormcl services 321,273 321,273 Commodities 25,712 25,712 Other charges and services 249,981 249,981 Capital outlay 763 - 763 Total 597,7?() 59 729 Arts Center Personnel services 219,508 31481 251,989 (7) Commodities 20,475 20,475 Otherchargcs and services 184,380 (7,481) 176,899 (8)(7) Capital outlay 15 - 15,636 Total 439,999 25,000 464,999 Contingepcy Other charges and services 211.864 X11,8641 - (2,4- 6,9 -11) Total 211,864 (2ll,864) Exhibit A 2011 GENERAL FUND BUDGET AMENDMENT NOTES (1) Inereasel(Decrease) personnel salary appropriations between departments to more accurately reflect estimated interdepartmental time charged by staff. Committees and Commissions 10,794 hrspections (72,090) Police (9,364) Fire 71,890 Streets 5.349 Parks (6.579) Net (2) Transfer appropriations from Contingency and apply to the Police Department other charges and services for the costs associated with the gun range clean -up project. The cost of the project to be funded 60% by the city and 40% by Dakota County. City share of cost to be appropriated from the 2011 Contingency, Police Other Charges and Services 85,700 Contingency (85,700) Net (3) Increase Fire State Aid revenue to the 2011 actual amount received. Revenues_ Intergovernmental Revenues Fire State Aid 9,975 Expenditures: Fire Relief Association 9.975 Net _ (4) Increase Fire Department clothing budget for firefighter jackets. The 2010 Adopted Budget provided appropriations for this; however, the jackets were not received until 2011. Fire Clothing (Jackets) 12.277 Contingency (11277) Net Exhibit A 2011 GENERAL FUND BUDGET AMENDMENT NOTES (5) Increase Fire Department training aids budget for a one -time payment to the ABLE 7PA. The 2010 Adopted Budget provided appropriations for this; however, amount was not invoiced in time to be included in the 2010 expenditures. Training Aids 21,328 Contingency (21,328) Net (6) Transfer appropriations from Contingency and apply to the Street Department for unanticipated increase in equipment parts for repairs and maintenance of the city fleet. Equipment Parts 37,138 Contingency (37,138) Net O Reclassify expenditure appropriations in the Arts Center as a result of recognizing contractual services as apersonnel costs. Personnel services 32,481 Other charges and services (32,481) Net -- (S) Increase appropriations with offsetting revenues for the Arts Center performing arts events_ Revenues: Charges for services 25,000 Expenditures: Other contactual 25,000 Net _ (9) Inc reasel(Decrease) Streets Department personnel salary appropriations as aresult of increased overtime incurred for snow removal in January-March 2011. Street Department Personnel Services 16.500 Contingency (16,500) Net Exhibit A 2011 GENERAL FUND BUDGET AMENDMENT NOTES (10) The water pump on fire engine required significant repairs. Major unanticipated repairs are addressed in the contingency rather than individual departments. Fire department - contract equipment 7,990 Contingency (7,990) Net (11) Unused portion of contingency reverts to the fund balance. Contingency (29,171) Fund Balance 29,171 Net - (12) The donations for fireworks and associated cost of pyrotechnics was administered by Pan- O -Prog. Revenues: Donations (20,000) Expenditures: Committees and Commissions (20,000) Net (13) City Council, at it's May 2011 work shop directed the State -aid Street Maintenance revenues ($374,962) in the General Fund be reappropriated to the Pavement M,uia(_ Fund to finance street mainteance rather than city wide operations. Accordingly, the tax levy appropriated to the Pavement Management Fund was to be reduced with a corresponding increase to the General Fund to address the State - aid appropriation. Revenues: Taxes 374.962 Revenues: State -aid Street Maintenance (374,962) Net (14) Adjust the budgeted (estimated) January 1, 2011 Fund Balance to reflect the actual January 1 Fund Balance Actual Fund Balance, January 1, 2011 9,395,928 Budgeted Fund Balance, January 1, 2011 8,615,197 Increase Fund Balance, January t, 2011 780,731 (15) A grant was received for the purpose ofdeveloping an economic development marketing plan. A consultant was retained to develop the plan in 2011. Adjustment is therefore required to adjust revenues (grant) and corresponding appropriations for the consultant fees. The 2012 Communications budget provides appropriations for implementation of the plan. Revenues: Grant 30,900 Expenditures: Economic Development - professional services 30,900 Net Exhibit B 2011 DOWNTOWN SPECIAL SERVICES DISTRICT FUND BUDGET Revenues Special Assessments Miscellaneous Total Revenues Expenditures Personnel services Commodities Other charges and services Total Expenditures Net Change in Fund Balance Fund Balance, January 1 Fund Balance, December 31 2011 2011 ADoP AMENDED BUDGET ADJUST BUDGET NOTES $ 27,500 $ $ 27,500 4,000 4,000 31,500 31,500 9,700 1,939 11,639 (1) 626 626 22,265 - 22.265 32,591 1,939 34,5 30 (1,091) (1,939) (3,030) 26,994 - 26,99 $ 25,903 $ (1,939) $ 23,964 (1) Adjust personnel services for increase in hours worked by the director. Personnel Services 1,939 Fund Balance (1,939)