HomeMy WebLinkAboutItem 06.iLakevttle
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August 4, 2014 Item No.
Resolution Amending 2014 General Fund Budget
Proposed Action
Staff recommends adoption of the following motion: Move to approve the Resolution
Amending the 2014 General Fund Budget.
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
S u pporting Information
Dennis Feller, Fin nce Director
Financial Impact: $ See attached budgeted: N/A Source: Various
Related Documents (CIP, ERP, etc.):
Notes:
CITY OF LAKEVILLE
RESOLUTION No.
RESOLUTION AMENDING THE 2014 GENERAL FUND BUDGET
BE IT RESOLVED by the City Council of the City of Lakeville, Minnesota that the
2014 General Fund budget is hereby approved and amended for the fiscal year ending
December 31, 2014 as per Exhibit A as attached hereto.
APPROVED AND AMENDED this 4th day of August 2014, by the City Council of the City
of Lakeville, Minnesota.
CITY OF LAKEVILLE, MINNESOTA
Matt Little, Mayor
ATTEST:
Charlene Friedges, City Clerk
2014 GENERAL FUND BUDGET
Revenues
General property taxes
Licenses and permits
Intergovernmental
Charges for services
Court fines
Investment income
Miscellaneous
Total revenues
Expenditures
Mayor and Council
Committees and Commissions
City administration
City Clerk
Legal counsel
Planning
Community and econ. development
Inspections
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 financing sources (uses)
Transfer from other funds
Transfer to other funds
Total other financing sources (uses)
Net change in fund balance
Fund balance, January 1
Committed Fund Balance
Fund balance, December 31
2014 2014
Adopted 2014 Amended
Budget Adjustment Budget N OTES
$ 16,794,367
$ -
$ 16,794,367
1,947,676
-
1,947,676
608,401
-
608,401
2,156,037
-
2,156,037
274,590
-
274,590
44,413
-
44,413
61,461
-
61,461
21,886,945
-
21,886,945
97,021
-
97,021
62,794
-
62,794
403,228
6,207
409,435
(1)
184,724
1,623
186,347
(1)
82,351
-
82,351
427,787
5,747
433,534
(1)
295,953
4,068
300,021
(1)
851,202
10,056
861,258
(1)
417,452
3,009
420,461
(1)
626,703
11,093
637,796
(1)
490,633
4,555
495,188
(1)
351,013
4,166
355,179
(1)
289,075
-
289,075
8,921,850
96,424
9,018,274
(1)
1,431,615
6,553
1,438,168
(1)
904,728
7,190
911,918
(1)
2,738,702
20,837
2,759,539
(1)
2,235,675
16,105
2,251,780
(1)
584,240
5,529
589,769
(1)
78,774
537
79,311
405,068
3,322
408,390
(1)
303,497
(151,607)
151,890
(1)
22,184,085
55,414
22,239,499
(297,140)
(55,414)
(352,554)
759,814 - 759,814
759,814 - 759,814
462,674 (55,414) 407,260
8,634,300 1,032,260 9,666,560 (2)
45,000 - 45,000
$ 9,096,974 $ 976,846 $ 10,073,820
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
2014 2014
Adopted 2014 Amended
Budget Adjustment Budget NOTES
General property taxes
Ad valorem taxes - current
$ 14,631,396
$ 14,631,396
Ad valorem taxes - delinquent
178,840
178,840
Fiscal disparities
1,904,664
1,904,664
Penalties and interest
14,800
14,800
Manufactured home tax
45,200
45,200
Graveltax
19,467
19,467
Total general property taxes
16,794,367
- 16,794,367
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Licenses and permits
Licenses
Tobacco
Trash removal
Dog
Signs
On -sale liquor
Sunday liquor
Club license
Non - intoxicating liquor on
Non - intoxicating liquor off
Wine
Tree removal
Fireworks
Massage
Miscellaneous
Total licenses
Permits
Plan review fees
Building
Plumbing
Water /sewer
Mechanical
Grading /filling
Excavating /gravel
Driveway
Zoning
Right -of -way
Fire burning
Electrical
Miscellaneous
Total permits
2014
Adopted
Budget
$ 9,600
3,750
15,487
5,100
122,200
4,200
500
1,550
975
2,000
1,275
1,550
1,875
2,550
172,612
399,178
1,018,205
78,685
36,843
84,834
450
1,775
700
3,800
44,600
1,050
104,444
500
1, / /S,U64
$ 9,600
3,750
15,487
5,100
122,200
4,200
500
1,550
975
2,000
1,275
1,550
1,875
2,550
172.612
399,178
1,018,205
78,685
36,843
84,834
450
1,775
700
3,800
44,600
1,050
104,444
500
1,775,064
NOTES
Total licenses and permits 1,947,676 - 1,947,676
2014
2014
Amended
Adjustment
Budget
$ 9,600
3,750
15,487
5,100
122,200
4,200
500
1,550
975
2,000
1,275
1,550
1,875
2,550
172,612
399,178
1,018,205
78,685
36,843
84,834
450
1,775
700
3,800
44,600
1,050
104,444
500
1, / /S,U64
$ 9,600
3,750
15,487
5,100
122,200
4,200
500
1,550
975
2,000
1,275
1,550
1,875
2,550
172.612
399,178
1,018,205
78,685
36,843
84,834
450
1,775
700
3,800
44,600
1,050
104,444
500
1,775,064
NOTES
Total licenses and permits 1,947,676 - 1,947,676
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
NOTES
2014
2014
Adopted
2014 Amended
Budget
Adjustment Budget
Intergovernmental
State -aid police
$ 349,747
$ 349,747
State -aid fire relief
213,067
213,067
State -aid pensions
21,303
21,303
State POST Board grant
17,604
17,604
State Police protective vests grant
2,100
2,100
State snowmobile trail maint. grant
200
200
Other grants
4,380
4,380
Total intergovernmental
608,401
- 608,401
NOTES
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Public safety
2014
2014
Police department charges
Adopted
2014 Amended
SRO - ISD 194 contributions
Budget
Adjustment Budget NOTES
Charges for services
3,525
3,525
General government
7,738
7,738
Rezoning fees
$ 1,500
$ 1,500
Platting fees
10,000
10,000
Variance fees
1,500
1,500
PUD application fees
1,500
1,500
CUP fees
4,600
4,600
Home occupation fees
200
200
Planner fees
40,000
40,000
Inspection department fees
22,265
22,265
General government service charge
2,248
2,248
Tree escrow fund administration
500
500
Lodging tax fee
8,770
8,770
Fiscal Agent - Dakota Comm. Ctr.
64,945
64,945
Fiscal Agent - Arenas
32,000
32,000
Investment management fees
30,000
30,000
Sale of maps /copies
700
700
Finance charges
595
595
Total general government
221,323
- 221,323
Public safety
Police department charges
148,591
148,591
SRO - ISD 194 contributions
172,023
172,023
Animal pickup
3,525
3,525
Animal storage
7,738
7,738
Animal rabies
2,700
2,700
Restitution
200
200
Forfeiture - sale of assets
42,000
42,000
Fire contracts
36,250
36,250
Fire department charges
600
600
ALF Ambulance - admin. charge
4,691
4,691
Total public safety
418,318
- 418,318
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Charges for services (continued)
2014 2014
Adopted 2014 Amended
Budget Adjustment Budget
NOTES
Public works
Engineering platting - preliminary
Engineering platting -final
Engineering plan review
Engineering developer insp. fees
Engineering developer cont. admin.
Engineering Imp. Proj. design variable
Engineering Imp. Proj. const. inspect.
Engineering street reconstruction projects
Engineering G.I.S. fees
Special assessment admin. charge
Special assessment searches
Document /map sales
Bid plan /spec. deposits
Street department charges
Credit River - Judicial Road maint.
Developer street signs installation
Total public works
Parks, recreation and arts center
Brochure advertising
Youth activities
Youth sport surcharge
Youth special events
Youth special events donations
Adult activities
Puppet wagon donations
Safety Camp
Safety Camp donations
Senior Center donations
Senior Center excursions
Ritter Farm Park ELC
Excursions
Tennis lessons
Total recreation programs
Park rental /maint. /tournament fees
Tree sales (net)
Senior Center membership surcharge
Senior Center Punchcard
Senior Citizen Club Fundraising
Senior /Heritage Center rentals
Total parks and recreation
$ 20,870
$ 20,870
8,000
8,000
7,000
7,000
18,000
18,000
352,000
352,000
112,922
112,922
127,037
127,037
160,000
160,000
24,000
24,000
66,688
66,688
1,500
1,500
250
250
100
100
14,450
14,450
2,700
2,700
14,000
14,000
929,517
- 929,517
8,050
8,050
115,817
115,817
34,000
34,000
14,845
14,845
1,400
1,400
71,752
71,752
3,870
3,870
2,560
2,560
1,100
1,100
1,500
1,500
20,000
20,000
8,818
8,818
7,920
7,920
7,056
7,056
298,688
- 298,688
27,231
27,231
3,100
3,100
21,200
21,200
5,700
5,700
4,000
4,000
10,000
10,000
369,919
- 369,919
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
2014
Adopted 2014
Budget Adjustment
Charges for services (continued)
Parks, recreation and arts center (continued)
Arts center program fees
$ 72,250
Arts center on -sale
3,400
Arts center rental /event admissions
141,310
Total arts center
216,960
Total parks, recreation and arts center
586,879
Total charges for services
2,156,037
Court fines
274,590
Investment income
44,413
Miscellaneous
Disposal of assets
8,875
Park rental farming
100
Donations
5,500
Antenna site leases
46,986
Total miscellaneous
61,461
Other financing sources (uses) - Transfers
Special Revenue
From Communications Fund
122,654
Enterprise
From Liquor Fund
159,323
From Utility Fund
429,282
Internal Service
From Municipal Reserve Fund
48,555
Total other financing (net)
759,814
2014
Amended
Budget NOTES
$ 72,250
3,400
141,310
216,960
586,879
- 2,156,037
274,590
44,413
8,875
100
5,500
46,986
122,654
159,323
429,282
48,555
759,814
General Fund
Schedule of Expenditures
2014 2014
Adopted 2014 Amended
Expenditures Budget Adjustment Budget NOTES
Mavor and Council
Personnel services $ 49,740 $ 49,740
Commodities 50 50
Other charges and services 47,231 47,231
Total 97,021 - 97,021
Committees /Commissions
Personnel services 49,884
49,884
Commodities 1,530
1,530
Other charges and services 11,380
11,380
Total 62,794 -
62,794
Citv administration
Personnel services 388,671 6,207 394,878 (1)
Commodities 1,052 1,052
Other charges and services 13,505 13,505
Total 403,228 6,207 409,435
City Clerk
Personnel services
112,724
1,623 114,347 (1)
Commodities
1,686
1,686
Other charges and services
70,314
70,314
Total
184,724
1,623 186,347
Legal counsel
427,787
5,747 433,534
Other charges and services
82,351
82,351
Plannine
Personnel services
406,183
5,747 411,930 (1)
Commodities
2,573
2,573
Other charges and services
17,086
17,086
Capital outlay
1,945
1,945
Total
427,787
5,747 433,534
Community and economic development
Personnel services 261,480 4,068 265,548 (1)
Commodities 192 192
Other charges and services 34,281 34,281
Total 295,953 4,068 300,021
Inspection
Personnel services
649,227 10,056
659,283 (1)
Commodities
11,901
11,901
Other charges and services
167,614
167,614
Capital outlay
22,460
22,460
Total
851,202 10,056
861,258
(continued)
General Fund
Schedule of Expenditures
Expenditures (continued)
General government facilities
Personnel services
Commodities
Other charges and services
Capital outlay
Total
Finance
Personnel services
Commodities
Other charges and services
Total
Information systems
Personnel services
Commodities
Other charges and services
Total
Human resources
Personnel services
Commodities
Other charges and services
Capital outlay
Total
Insurance
Other charges and services
Police
Personnel services
Commodities
Other charges and services
Total
Fire
Personnel services
Commodities
Other charges and services
Total
2014 2014
Adopted 2014 Amended
Budget Adjustment Budget NOTES
$ 196,686 $
3,009 $
199,695
(1)
22,339
22,339
197,652
197,652
775
775
417,452
3,009
420,461
549,882
11,093
560,975
(1)
4,024
4,024
72,797
72,797
626,703
11,093
637,796
307,362
4,555
311,917
(1)
5,847
5,847
177,424
177,424
490,633
4,555
495,188
264,704
4,166
268,870
(1)
1,609
1,609
82,099
82,099
2,601
2,601
351,013
4,166
355,179
289,075
6,945,066
347,025
1,629,759
1,044,462
132,484
254,669
1,431,615
289,075
96,424 7,041,490
347,025
1,629,759
96,424 9,018,274
6,553 1,051,015
132,484
254,669
6,553 1,438,168
(1)
(1)
(continued)
General Fund
Schedule of Expenditures
Streets
Personnel services 1,672,427 20,837 1,693,264 (1)
Commodities 787,830 787,830
Other charges and services 278,445 278,445
Total 2,738,702 20,837 2,759,539
Parks
Personnel services
2014
16,105 1,525,215 (1)
2014
254,394
Adopted
2014
Amended
Expenditures (continued)
Budget
Adjustment
Budget NOTES
Engineering
2,235,675
16,105 2,251,780
408,390
Personnel services
$ 745,746
$ 7,190
$ 752,936 (1)
Commodities
10,542
(151,607)
10,542
Other charges and services
69,652
-
69,652
Capital outlay
78,788
(151,607)
78,788
Total
904,728
7,190
911,918
Streets
Personnel services 1,672,427 20,837 1,693,264 (1)
Commodities 787,830 787,830
Other charges and services 278,445 278,445
Total 2,738,702 20,837 2,759,539
Parks
Personnel services
1,509,110
16,105 1,525,215 (1)
Commodities
254,394
254,394
Other charges and services
470,177
470,177
Capital outlay
1,994
1,994
Total
2,235,675
16,105 2,251,780
Recreation
Personnel services 335,988 5,529 341,517 (1)
Commodities 26,404 26,404
Other charges and services 221,848 221,848
Total 584,240 5,529 589,769
Heritage Center
Personnel services 28,055 537 28,592 (1)
Commodities 1,846 1,846
Other charges and services 48,873 48,873
Total 78,774 537 79,311
Arts Center
Personnel services
245,173
3,322
248,495 (1)
Commodities
13,205
13,205
Other charges and services
146,690
146,690
Total
405,068
3,322
408,390
Contingency
Personnel services
198,497
(151,607)
46,890
Other charges and services
105,000
-
105,000
Total
303,497
(151,607)
151,890
Exhibit A
2014 GENERAL FUND
BUDGET AMENDMENT NOTES
(1) Increase personnel cost for the 2014 COLA
Contingency
(151,607)
City Administration
6,207
City Clerk
1,623
Finance
11,093
Information Systems
4,555
Human Resources
4,166
Planning
5,747
Economic Development
4,068
Inspections
10,056
General Government Facilities
3,009
Police
96,424
Fire
6,553
Engineering /GIS
7,190
Streets
20,837
Parks
16,105
Recreation
5,529
Heritage Center
537
Arts Center
3,322
Decrease in Fund Balance
55,414
(2) Adjust the budgeted (estimated) January 1, 2014 Fund Balance to reflect the actual
January 1 Fund Balance
Actual Fund Balance, January 1, 2014 9,666,560
Budgeted Fund Balance, January 1, 2014 8,634,300
Increase Fund Balance, January 1, 2014 1,032,260
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