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Home My WebLink AboutItem 06.p=k!v December 16, 2013 Resolution Amending 2013 Budgets Item No. Staff recommends adoption of the following motion: Move_ to approve the Resolution Amending the 2013 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 ➢ Affected Funds. Funds recommended to be adjusted include: • Exhibit A: General Fund • Exhibit B: Communications Fund • Exhibit C Economic Development Fund Supporting Information Financial Impact: $ See attached budgeted: N/A Source: Various Related Documents (CIP, ERP, etc.): Notes: Exhibit A 2013 GENERAL FUND BUDGET Revenues General property taxes Licenses and permits Intergovernmental revenue Charges for services Court fines Investment income Miscellaneous Total revenues Ex Rem ndliures Mayor and Council Committees and Commissions City administration City Clerk Legal Planning Community and economic development Inspection General government facilities Finance Information systems Human resources Insurance Police Fire Engineering Streets Parks Recreation Heritage Center Arts Center Other Total expenditures Excess (Deficiency) of Revenues over Expenditures Other fincancina sources (uses) Transfers from other funds Transfers to other funds Total other financing sources (uses) Net change in fund balance Fund balance, January 1 Fund balance, December 31 (continued) 2013 2013 ADOPTED AMENDED BUDGET ADJUST BUDGET NOTES $ 15,920,497 $ - $ 15,920,497 1,345,449 56,000 1,401,449 (4) 621,226 100,298 721,524 (3) 1,632,580 97,618 1,730,198 (2)(5)(11)(12) 294,809 294,809 32,735 - 32,735 63,585 23,593 67,178 (14) 19,910,881 277,509 20,188,390 95,275 838 96,113 (10) 82,272 82,272 392,969 4,027 396,996 (7) 114,964 114,964 65,132 14,820 79,952 (9) 392,834 9,884 402,718 (7)(8) 300,421 2,167 302,588 (7) 794,978 60,613 855,591 (4)(7) 442,807 - 442,807 610,134 9,376 619,510 (7)(8) 481,319 3,234 484,553 (7) 363,195 - 363,195 227,420 227,420 8,736,220 74,953 8,811,173 (5)(7) 1,444,532 100,298 1,544,830 (3) 693,354 693,354 (6) 2,634,403 59,282 2,693,685 (1)(2) 2,202,544 25,384 2,227,928 (7)(14) 578,477 578,477 72,605 17,633 90,238 (11)(12) 416,048 - 416,048 105,000 (105,000) - (1)(7)[8)(9)(10) 21,246,903 277,509 21,524,412 (1,336,022) - (1,336,022) 715,297 - 715,297 (2,401,607) (2,401,607) (13) 715,297 (2,401,607} (1,686,310) (620,725) (2,401,607) (3,022,332) 10,198,765 1,036,534 11,235,299 (15) $ 9,578,040 $ (1,365,073) $ 8,212,967 Page 1 Exhibit A(Cont.) GENERAL FUND SCHEDULE OF REVENUES 2013 2013 ADOPTED AMENDED BUDGET ADJUST BUDGET NOTES Property taxes - current $ 13,713,988 Q $ 13,713,988 Property taxes - delinquent 275,333 275,333 Fiscal disparities 1,863,194 1,863,194 Penalties and interest 13,875 13,875 Mobile home tax 45,200 45,200 Gravel tax 8,907 - 8,907 Total Taxes $ 15,920,497 $ - $ 15,920,497 Licenses and Permits Licenses Cigarette $ 600 $ $ 600 Trash removal 3,750 3,750 Dog 13,652 13,652 Signs 5,100 5,100 On -sale liquor 124,200 124,200 Sunday liquor 4,000 4,000 Club special license 500 500 Non - intoxicating liquor on 1,500 1,500 Non - intoxicating liquor oft 825 825 Wine 2,000 2,000 Tree removal 1,000 1,000 Fireworks 1,550 1,550 Massage 1,650 1,650 Miscellaneous 500 500 Total Licenses 160,827 160,827 (continued) Page 2 Exhibit A (cont.) GENERAL FUND SCHEDULE OF REVENUES Licenses and Permits (continued) 2013 2013 ADOPTED AMENDED BUDGET ADJUST BUDGET NOTES Permits Plan review fees Building Plumbing Water /sewer Mechanical Grading/filling Excavating /gravel Driveway Zoning Right -of -way Fire burning Electrical Miscellaneous Total Permits Total Licenses and Permits $ 253,273 $ $ 253,273 671,539 671,539 59,943 59,943 23,145 23,145 64,507 64,507 250 250 750 750 600 600 3,800 3,800 20,000 20,000 1,050 1,050 85,265 56,000 141,265 500 _ 500 1,184,622 56,000 1,240,622 $ 1,345,449 $ 56,000 $ 1,401,449 (4) Interaovemmental State -aid police State -aid fire relief State -aid pensions State POST Board grant State Drug Task Force grant State performance aid State snowmobile trail maintenance grant Federal, State and County traffic safety grants S 342,585 $ - $ 342,585 213,067 100,298 313,365 21,303 21,303 20,067 - 20,087 14,050 14,050 7,834 7,834 200 200 2,100 2,100 ( Total Intergovernmental (continued) $ 621,226 $ 100,298 $ 721,524 Page 3 Exhibit A (Cant.) GENERAL FUND SCHEDULE OF REVENUES Charges for Services 2013 2013 ADOPTED AMENDED BUDGET ADJUST BUDGET NOTES General Government Rezoning fees Platting fees Variance fees PUD application fees CUP fees Home occupation fees Planner fees Inspection fees General government service charge Tree escrow fund administration Lodging tax fee Fiscal Agent - Dakota Communication Center Fiscal Agent - Ice arenas Investment management lees Sale of maps /copies Sale of printed material Finance charges Total General Government Public Safety Police department charges SRO - ISD 194 contribution Animal pickup Animal storage Animal rabies Restitution Forfeiture - sale of assets Fire contracts Fire department charges ALF - Administrative charge Total Public Safety (continued) $ 1,500 $ $ 1,500 9,000 9,000 1,100 1,100 1,000 1,000 4,600 4,600 250 250 54,000 54,000 13,760 13,760 2,198 2,198 100 - 100 8,150 8,150 62,400 62,400 32,000 32,000 28,220 28,220 200 200 400 400 218,878 218,878 81,580 70,385 151,965 153,096 153,096 3,425 3,425 5,560 5,560 2,850 2,850 200 200 42,000 42,000 35,270 35,270 600 600 4,608 4,608 329,189 70,385 399,574 Page 4 (5) Exhibit A(Cont.) GENERAL FUND SCHEDULE OF REVENUES (continued) NOTES ( 2 ) (12) (12) (11) Page 5 2013 2013 ADOPTED AMENDED BUDGET ADJUST BUDGET Charges for Services (continued) Public Works Engineering platting - preliminary $ 9,000 $ 1 3 9,000 Engineering platting - final 5,500 5,500 Engineering plan review fees 7,000 7,000 Engineering drawing/base map prep 500 500 Engineering developer inspection fees 3,000 3,000 Engineering developer contract administration 99,900 99,900 Engineering improvement project design variable 96,000 96,000 Engineering improvement project const. inspection 97,625 97,625 Engineering street construction projects 106,500 106,500 Engineering G.I.S. fees 15,600 15,600 Special assessment admin charge 63,154 63,154 Special assessment searches 1,200 1,200 Document/map sales 550 550 Bid plans /specs deposits 600 600 Street department charges 12,000 12,000 Credit River - Judicial road maintenance 2,400 2,400 Developer street signs installation 2,400 9,600 12,000 Total Public Works 522,929 9,600 532,529 Parks and Recreation Recreation activities Advertising revenue 7,050 2,250 9,300 Youth activities 115,352 115,352 Youth sport surcharge 36,700 36,700 Youth special events 13,445 - 13,445 Youth special events donations 1,400 1,400 Adult activities 71,725 71,725 Puppet wagon donations 3,870 3,870 Safety Camp 2,560 2,560 Safety Camp donations 1,100 1,100 Senior Center donations 470 - 470 Senior Center excursion 20,000 20,000 Senior Center membership surcharge 15,000 5,526 20,526 Senior Center punchcard 8,000 - 8,000 Senior Center Club Fundraising 4,187 4,503 8,690 Ritter Farm Park Environmental Learning Center 8,818 8,818 Excursions 7,920 7,920 Tennis lessons 9,606 - 9,606 Total recreation activities 327,203 12,279 339,482 (continued) NOTES ( 2 ) (12) (12) (11) Page 5 Exhibit A(Cont.) GENERAL FUND SCHEDULE OF REVENUES Charges for Services (continued) Parks and Recreation (continued) Park rental /maintenance /tournament fees Tree sales (net) 2013 2013 ADOPTED AMENDED BUDGET ADJUST BUDGET $ 27,231 $ $ 27,231 3,100 3,100 357,534 12,279 369,813 5,050 5,354 10,404 73,500 73,500 4,200 4,200 121,300 - 121,300 199,000 - 199,000 $ 1,632,580 $ 97,618 $ 1,730,198 $ 294,809 $ - $ 294,809 $ 294,809 $ - $ 294,809 $ 32,735 $ $ 32,735 $ 8,050 $ $ 8,050 400 400 8,614 23,593 32,207 46,521 46,521 NOTES Total Parks and Recreation Heriteas Center Facility rental Arts Center Program fees On -sale Facility rental /event admissions Total Arts Center Total Charges for Services Court Fines Court fines - DARE Total court fines Investment Income Miscellaneous Disposal of assets Park rental farming Berres Donations Antenna site leases Other Total Miscellaneous Total Revenues (continued) $ 63,585 $ 23,593 $ 87,178 $ 19,910,881 $ 277,509 $ 20,188,390 Page 6 (12) (14) Exhibit A(Cont.) GENERAL FUND SCHEDULE OF EXPENDITURES 2013 ADOPTED Expenditures BUDGET Mayor and Council Personnel services Commodities Other charges and services Total Committees and Commissions Personnel services Commodities Other charges and services Total City Administration Personnel services Commodities Other charges and services Capital outlay Total City Clerk Personnel services Commodities Other charges and services Total Legal Other charges and services Planning Personnel services Commodities Other charges and services Total (continued) 2013 AMENDED ADJUST BUDGET NOTES $ 49,740 $ - $ 49,740 50 50 45,485 838 46,323 (10) 95,275 836 96,113 63,001 63,001 1,884 1,884 17,387 - 17,387 82,272 - 82,272 377,823 4,027 381,850 (7) 1,125 1,125 12,957 12,957 1,064 1,064 392,969 4,027 396,996 102,214 102,214 300 300 12,450 12,450 114,964 114,964 65,132 14,820 79,952 (9) 375,280 9,884 385,164 (7)(8) 2,150 2,150 15,404 - 15,404 392,834 9,884 402,718 Page 7 Exhibit A (font.) GENERAL FUND SCHEDULE OF EXPENDITURES Expenditures Community and Economic neveiopment Personnel services Commodities Other charges and services Total Inspection Personnel services Commodities Other charges and services Capital outlay Total General Government Facilities Personnel services Commodities Other charges and services Total Finance Personnel services Commodities Other charges and services Total Information Systems Personnel services Commodities Other charges and services Total (continued) 2013 9,376 2013 3,700 ADOPTED 3,700 AMENDED BUDGET ADJUST BUDGET NOTES $ 259,210 2,167 261,377 (7) 205 - 205 162,859 41,006 _ 41,006 3,234 300,421 2,167 302,588 646,267 4,613 650,880 (7) 15,849 15,849 111,749 56,000 167,749 (4) 21,113 21,113 794,978 60,613 855,591 193,426 193,426 28,335 28,335 221,046 221,046 442,807 442,807 541,266 9,376 550,642 (7)(8) 3,700 - 3,700 65,168 65,168 610,134 9,376 619,510 312,362 3,234 315,596 (7) 6,098 - 6,098 162,859 162,859 481,319 3,234 484,553 Page 8 Exhibit A(Cont.) Expenditures Human Rmnumpa Personnel services Commodities Other charges and services Total Insurance Other charges and services Police Personnel services Commodities Other charges and services Total Fire Personnel services Commodities Other charges and services Total Engineering Personnel services Commodities Other charges and services Total Streets Personnel services Commodities Other charges and services Total (continued) GENERAL FUND SCHEDULE OF EXPENDITURES 2013 2013 ADOPTED AMENDED BUDGET ADJUST BUDGET NOTES $ 256,429 $ - $ 256,429 1,628 1,828 104,938 104,938 363,195 363,195 227,420 227,420 6,701,950 74,953 6,776,903 (5)(7) 362,209 362,209 1,672,061 - 1,672,061 8,736,220 74,953 8,811,173 1,018,520 100,298 1,118,818 (3) 139,497 - 139,497 286,515 - 286,515 1,444,532 100,298 1,544,830 617,554 (49,000) 568,554 (6) 11,157 - 11,157 64,643 49,000 113,643 (6) 693,354 - 693,354 1,615,045 - 1,615,045 746,444 59,282 805,726 (1)(2) 272,914 272,914 2,634,403 59,282 2,693,685 Page 9 Exhibit A (font.) GENERAL FUND SCHEDULE OF EXPENDITURES EKR dltures Parks Personnel services Commodities Other charges and services Total Recreation Personnel services Commodities Other charges and services Capital outlay Total Heritage Center Personnel services Commodities Other charges and services Capital outlay Total Arts Center Personnel services Commodities Other charges and services Total Other 2013 $ 2013 162,488 ADOPTED 162,488 AMENDED BUDGET ADJUST BUDGET NOTES $ 1,553,930 $ 1,791 $ 1,555,721 (7) 258,468 - 258,468 590,000 390,146 23,593 413,739 (14) 2,202,544 25,384 2,227,928 333,475 333,475 28,969 28,969 215,057 215,057 976 - 976 578,477 578,477 32,923 32,923 1,425 1,425 38,257 4,503 42,760 (11) 13,130 13,130 (12) 72,605 17,633 90,238 251,031 251,031 13,525 13,525 151,492 - 151,492 416,048 416,048 105,000 X05,000) - (1)(7)(8)(9)(10) Total Expenditures Transfers from other funds Communications Fund Liquor Fund Utility Fund Municipal Reserves Fund Total transfers from other funds Transfers to other funds Equipment Fund Building Fund Total transfers to other funds $ 21,246,903 $ 277,509 $ 21,524,412 $ 65,237 $ $ 65,237 162,488 162,488 440,431 440,431 47,141 47,141 $ 715,297 $ - $ 715,297 $ - $ 1,811,607 $ 1,811,607 (13) 590,000 590,000 (13) $ $ 2,401,607 $ 2,401,607 Page 10 Exhibit A 2013 GENERAL FUND BUDGET AMENDMENT NOTES (1) Increase to Street Department for various cost overages mainly related to the extended winter season into the spring of 2013. Contingency (49,682) Expenditures: Chemicals (Clearlane) 49,682 Net (2) Increase the cost of signs for new developments resulting from increased development activity. Revenues: Charges for services - Signs provided by developers 9,600 Expenditures: Signs provided by developers 9,600 Net (3) Increase Fire State Aid revenue to the 2013 actual amount received. Revenues: Intergovernmental Revenues Fire State Aid 100,298 Expenditures: Fire Relief Association 100,298 Net - (4) Increase electrical permits with an offsetting increase in contractual electrical inspections. Revenues: Electrical permits 56,000 Expenditures: Other contractual electrical inspections 56,000 Net _ (5) Increase Police Department overtime for contractual security services. Revenues: Security services 70,385 Expenditures: Police overtime 70,385 Net - (6) Increase contractual engineering services utilized in 2013 resulting from the delay in hiring positions within the Engineering Department Expenditures: Other contractual 49,000 Expenditures: Personnel services (49,000) Net Page 11 Exhibit A 2013 GENERAL FUND BUDGET AMENDMENT NOTES (7) 2013 PTO Cash -Out financed from the General Fund. Expenditures: Personnel Services: City Administration 4,027 Planning 3,648 Community and Economic Development 2,167 Inspections 4,613 Finance 2,501 Information Systems 3,234 Police 4,568 Parks 1,791 Contingency (26,549) Net _ (8) Adjust personnel services for changes in health insurance rates and coverage's Contingency (13,111) Expenditures - Personnel services 13,111 Net (9) Adjust legal fees resulting from increased services in 2013 from contingency. Contingency Legal fees Net (10) Increase in cost for LMC dues in 2013 Contingency Expenditures: Dues and subscriptions Net (14,820) 14,820 (838) 838 (111) Increase fundraising costs for the senior center with offsetting amount to fundraising revenues. Expenditures: Fundraising contractual services 4,503 Revenues: Fundraising 4,503 Page 12 Exhibit A 2013 GENERAL FUND BUDGET AMENDMENT NOTES (12) Heritage Center /Senior Center: Increased revenue ($13,130) from facility rentals, advertising and memberships. Revenue to be appropriated to replacement of the dishwasher ($5,971) in order to cost effectively meet licensure requirements and acquisition of 50 chairs and 15 tables ($7,159) resulting from facility rental demands. Expenditures: Capital outlay Revenues: Rents Revenues: Advertising Revenues: Memberships Net (13) As Discussed at the budget worksession and as described in the "Budget Overview ", the unencumbered fund balances are transferred to the Equipment and Building Funds: Equipment Fund Building Fund Net - Fund balance - Reduction (14) Repairs to Aronson dugouts to be financed with donation from Lakeville Fastpitch Softball Association. Expenditures: Major Maintenance Revenues: Donations - LFSA Net (15) Adjust the budgeted (estimated) January 1, 2013 Fund Balance to reflect the actual January 1 Fund Balance Actual Fund Balance, January 1, 2013 Budgeted Fund Balance, January 1, 2013 Increase Fund Balance, January 1, 2013 13,130 5,354 2,250 5,526 1,811,607 590,000 2,401,607 23,593 23,593 11,235,299 10,198, 765 1,036,534 Page 13 Exhibit B 2013 COMMUNICA TIONS FUND BUDGET Revenues Franchise fees E.G. fees State -aid pensions Intergovernmental Investment income Total Revenues Expenditures Personnel services Commodities Other charges and services Capital outlay Total Expenditures Transfers Transfer to General Fund Total Transfers 2013 2013 ADOPTED AMENDED BUDGET ADJUST BUDGET NOTES $ 593,396 $ $ 593,396 27,250 27,250 (3) 516 516 58,950 58,950 (1) 4,350 - 4,350 598,262 86,200 684,462 321,973 - 321,973 6,386 - 6,386 91,099 88,950 180,049 (1)(2) 90,238 90,238 509,696 88,950 598,646 (65,23_7) - (65,237) 65,237 (65,237} Net Change in Fund Balance 23,329 (2,750) 20,579 Fund Balance, January 1 713,854 69,056 782,910 (3) Fund Balance, December 31 $ 737,183 $ 66,306 $ 803,489 Page 14 Exhibit B 2013 COMMUNICA TIONS FUND BUDGET AMENDMENT NOTES (1) Cost related to the Community Visioning Process in 2013. Expenditures: Other Charges and Services 58,950 Revenues: Community Development Block Grant 58,950 (2) Additional legal and consultant service incurred related to the Cable Franchise Renewal process. Other Charges and Services 30,000 Fund Balance - Decrease (30,000) (3) E.G. (Education and Government) Fees Revenues: E.G. Fees Fund Balance - Increase 27,250 27,250 (4) Adjust the budgeted (estimated) January 1, 2013 Fund Balance to reflect the actual January 1 Fund Balance Actual Fund Balance, January 1, 2013 782,910 Budgeted Fund Balance, January 1, 2013 713,854 Increase Fund Balance, January 1, 2013 69,056 Page 15 Exhibit C 2013 ECONOMIC DEVELOPMENT FUND BUDGET 2013 2013 ADOPTED AMENDED BUDGET ADJUST BUDGET NOTES Revenues Intergovernmental Charges for services Investment income Total Revenues Expenditures Other charges and services Capital outlay Total Expenditures Net Change in Fund Balance Fund Balance, January 1 Fund Balance, December 31 $ - $ 168,290 $ 168,290 2,500 2,500 683 683 3,183 1 68,290 171,473 7,500 38,526 46,026 2,3 135,575 135,575 1 7,500 174,101 181,601 (4,317) (5,811) (10,128) 68,281 1( ,505) 66,776 4 $ 63,964 $ 7,316 $ 56,648 Page 16 Exhibit C 20.13 ECONOMIC DEVELOPMENT FUND BUDGET AMENDMENT NOTES (1) Purchase of vacant property at corner of CSAH 50 and Ipava Avenue Expenditures: Capital Outlay 135,575 Revenues: Community Development Block Grant 135,575 (2) ADA Study and design services Other Charges and Services Revenues: Community Development Block Grant (3) Downtown parking lot project financed with CDA TIF moneys. Other Charges and Services Revenues: Community Development Agency TIF (4) Adjust the budgeted (estimated) January 1, 2013 Fund Balance to reflect the actual January 1 Fund Balance Actual Fund Balance, January 1, 2013 Budgeted Fund Balance, January 1, 2013 Decrease Fund Balance, January 1, 2013 12,100 12,100 26,426 26,426 66,776 68,281 (1,505 Page 17