HomeMy WebLinkAboutItem 06.gLakeville
December 15, 2014
Resolution Amending 2014 Budgets
Proposed Action
Item No.
Staff recommends adoption of the following motion: Move to approve the Resolution
Amending the 2014 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:
CITY OF LAKEVILLE
RESOLUTION No.
RESOLUTION AMENDING THE 2014 BUDGETS
BE IT RESOLVED by the City Council of the City of Lakeville, Minnesota that the
2014 General Fund, Communications Special Revenue Fund and Economic
Development Special Revenue Fund budgets are hereby approved and amended for
the fiscal year ending December 31, 2014 as per Exhibit A through C, respectively, as
attached hereto.
APPROVED AND AMENDED this 15th day of December 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)
Transferfrom otherfunds
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
Amended 2014 Amended
Budget Adjustment Budget NOTES
$ 16,794,367 $
-
$ 16,794,367
1,947,676
27,950
1,975,626
(3)
608,401
104,475
712,876
(5)
2,156,037
13,504
2,169,541
(1)(4)(9)
274,590
-
274,590
44,413
-
44,413
61,461
13,400
74,861
(8)(11)
21,886,945
159,329
22,046,274
(2)(3)(4)
97,021
-
97,021
62,794
6,620
69,414
(1)
409,435
-
409,435
186,347
-
186,347
82,351
-
82,351
433,534
-
433,534
300,021
-
300,021
861,258
36,050
897,308
(2)(3)(4)
420,461
-
420,461
637,796
5,190
642,986
(2)
495,188
-
495,188
355,179
-
355,179
289,075
-
289,075
9,018,274
-
9,018,274
1,438,168
104,475
1,542,643
(5)
911,918
(40,940)
870,978
(6)
2,759,539
152,738
2,912,277
(6)(7)
2,251,780
10,000
2,261,780
(11)
589,769
23,930
613,699
(2)(12)
79,311
19,827
99,138
(8)(9)(10)
408,390
-
408,390
151,890
(151,890)
-
(1)(2)(7)(12)
22,239,499
166,000
22,405,499
(352,554) (6,671) (359,225)
759,814 - 759,814
759,814 - 759,814
407,260 (6,671) 400,589 (10)
9,666,560 9,666,560
45,000 - 45,000
$ 10,073,820 $ (6,671) $ 10,067,149
1
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
General property taxes
Ad valorem taxes - current
Ad valorem taxes - delinquent
Fiscal disparities
Penalties and interest
Manufactured home tax
Graveltax
Total general property taxes
2014 2014
Amended 2014 Amended
Budget Adjustment Budget N
$ 14,631,396
$ 14,631,396
178,840
178,840
1,904,664
1,904,664
14,800
14,800
45,200
45,200
19,467
19,467
16,794,367
- 16,794,367
2
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
Total licenses and permits
2014
$ 9,600
2014
Amended
2014
Amended
Budget
Adjustment
Budget
NOTES
$ 9,600
$ 9,600
3,750
3,750
15,487
15,487
5,100
5,100
122,200
122,200
4,200
4,200
500
500
1,550
1,550
975
975
2,000
2,000
1,275
1,275
1,550
1,550
1,875
1,875
2,550
2,550
172,612
- 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
27,950
399,178
1,046,155
78,685
36,843
84,834
450
1,775
700
3,800
44,600
1,050
104,444
500
1,775,064 27,950 1,803,014
1,947,676 27,950 1,975,626
(3)
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Intergovernmental
State -aid police
State -aid fire relief
State -aid pensions
State POST Board grant
State Police protective vests grant
State snowmobile trail maint. grant
Other grants
2014 2014
Amended 2014 Amended
Budget Adjustment Budget
$ 349,747
$ 349,747
213,067
104,475 317,542
21,303
21,303
17,604
17,604
2,100
2,100
200
200
4,380
4,380
608,401
104,475 712,876
NOTES
Total intergovernmental
4
(5)
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Charges for services
2014
Amended
2014
Budget
Adjustment
2014
Amended
Budget
NOTES
General government
Rezoning fees
$ 1,500
Platting fees
10,000
Variance fees
1,500
PUD application fees
1,500
CUP fees
4,600
Home occupation fees
200
Planner fees
40,000
Inspection department fees
22,265
Convenience fees
- 2,600
General government service charge
2,248
Tree escrow fund administration
500 -
Lodging tax fee
8,770
Fiscal Agent - Dakota Comm. Ctr.
64,945
Fiscal Agent - Arenas
32,000
Investment management fees
30,000
Sale of maps /copies
700
Finance charges
595
Total general government
221,323 2,600
Public safety
Police department charges
148,591 1,148
SRO - ISD 194 contributions
172,023
Animal pickup
3,525
Animal storage
7,738
Animal rabies
2,700
Restitution
200
Forfeiture -sale of assets
42,000
Fire contracts
36,250
Fire department charges
600
ALF Ambulance -admin. charge
4,691
Total public safety
418,318 1,148
1,500
10,000
1,500
1,500
4,600
200
40,000
22,265
2,600
2,248
500
8,770
64,945
32,000
30,000
700
595
223,923
149,739
172,023
3,525
7,738
2,700
200
42,000
36,250
600
4,691
419,466
(
(1)
5
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Parks, recreation and arts center
Brochure advertising
2014
2014
Youth activities
Amended
2014 Amended
Youth sport surcharge
Budget
Adjustment Budget
Charges for services (continued)
14,845
14,845
Public works
1,400
1,400
Engineering platting - preliminary
$ 20,870
$ 20,870
Engineering platting -final
8,000
8,000
Engineering plan review
7,000
7,000
Engineering developer insp. fees
18,000
18,000
Engineering developer cont. admin.
352,000
352,000
Engineering Imp. Proj. design variable
112,922
112,922
Engineering Imp. Proj. const. inspect.
127,037
127,037
Engineering street reconstruction projects
160,000
160,000
Engineering G.I.S. fees
24,000
24,000
Special assessment admin. charge
66,688
66,688
Special assessment searches
1,500
1,500
Document /map sales
250
250
Bid plan /spec. deposits
100
100
Street department charges
14,450
14,450
Credit River - Judicial Road maint.
2,700
2,700
Developer street signs installation
14,000
14,000
Total public works
929,517
- 929,517
Parks, recreation and arts center
Brochure advertising
8,050
8,050
Youth activities
115,817
115,817
Youth sport surcharge
34,000
34,000
Youth special events
14,845
14,845
Youth special events donations
1,400
1,400
Adult activities
71,752
71,752
Puppet wagon donations
3,870
3,870
Safety Camp
2,560
2,560
Safety Camp donations
1,100
1,100
Senior Center donations
1,500
1,500
Senior Center excursions
20,000
20,000
Ritter Farm Park ELC
8,818
8,818
Excursions
7,920
7,920
Tennis lessons
7,056
7,056
Total recreation programs
298,688
- 298,688
Park rental /maint. /tournament fees
27,231
27,231
Tree sales (net)
3,100
3,100
Senior Center membership surcharge
21,200
21,200
Senior Center Punch card
5,700
5,700
Senior Citizen Club Fundraising
4,000
4,000
Senior /Heritage Center rentals
10,000
9,756 19,756
Total parks and recreation
369,919
9,756 379,675
NOTES
(9)
M
General Fund
Schedule of Revenues and Other Financing Sources (Uses)
Charges for services (continued)
2014
2014
Amended
2014 Amended
Budget
A djustment Budget
46,986
46,986
$ 72,250
$ 72,250
3,400
3,400
141,310
141,310
216,960
- 216,960
NOTES
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
Total miscellaneous
Other financing sources (uses) -Transfers
Special Revenue
From Communications Fund
Enterprise
From Liquor Fund
From Utility Fund
Agency
Escrow - Police Canine
Internal Service
From Municipal Reserve Fund
Total other financing (net)
586,879 9,756 596,635
2,156,037 13,504 2,169,541
274,590 274,590
44,413 44,413
8,875
8,875
100
100
5,500 13,400
18,900 (8)(11)
46,986
46,986
61,461 13,400
74,861
122,654
122,654
159,323
159,323
429,282
429,282
48,555
48,555
759,814
- 759,814
7
General Fund
Schedule of Expenditures
2014 2014
Amended 2014 Amended
Expenditures Budget Adjustment Budget
Mayor and Council
Personnel services $ 49,740 $ 49,740
Commodities 50 50
Other charges and services 47,231 47,231
Total 97,021 - 97,021
Comm ittees /Comm issions
Personnel services 49,884
4,020
53,904
Commodities 1,530
1,100
2,630
Other charges and services 11,380
1,500
12,880
Total 62,794
6,620
69,414
Citv administration
Personnel services 394,878
394,878
Commodities 1,052
1,052
Other charges and services 13,505
13,505
Total 409,435
- 409,435
City Clerk
Personnel services
114,347
114,347
Commodities
1,686
1,686
Other charges and services
70,314
70,314
Total
186,347
- 186,347
Total
Leealcounsel
- 433,534
Other charges and services
82,351
82,351
Planning
Personnel services
411,930
411,930
Commodities
2,573
2,573
Other charges and services
17,086
17,086
Capital outlay
1,945
1,945
Total
433,534
- 433,534
Communitv and economic development
Personnel services 265,548
265,548
Commodities 192
192
Other charges and services 34,281
34,281
Total 300,021
- 300,021
Inspection
Personnel services
659,283
5,500 664,783
Commodities
11,901
11,901
Other charges and services
167,614
30,550 198,164
Capital outlay
22,460
22,460
Total
861,258
36,050 897,308
(continued)
NOTES
(1)
(1)
(1)
(
(
0
General Fund
Schedule of Expenditures
2014 2014
Amended 2014 Amended
Expenditures (continued) Budget Adjustment Budget NOTES
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
Tota I
Fire
Personnel services
Commodities
Other charges and services
Tota I
(continued)
$ 199,695 $
- $ 199,695
22,339
22,339
197,652
197,652
775
775
420,461
- 420,461
560,975
5,190 566,165 (2)
4,024
4,024
72,797
72,797
637,796
5,190 642,986
311,917
311,917
5,847
5,847
177,424
177,424
495,188
- 495,188
268,870
268,870
1,609
1,609
82,099
82,099
2,601
2,601
355,179
- 355,179
289,075 289,075
7,041,490
7,041,490
347,025
347,025
1,629,759
1,629,759
9,018,274
- 9,018,274
1,051,015
104,475 1,155,490 (5)
132,484
132,484
254,669
254,669
1,438,168
104,475 1,542,643
0
General Fund
Schedule of Expenditures
Engineering
Personnel services
2014
(40,690) $
2014
Commodities
Amended
2014
Amended
Expenditures (continued)
Budget
Adjustment
Budget NOTE
Engineering
Personnel services
$ 752,936 $
(40,690) $
712,246 (6)
Commodities
10,542
99,528
10,542
Other charges and services
69,652
(250)
69,402 (6)
Capital outlay
78,788
-
78,788
Total
911,918
(40,940)
870,978
Streets
Personnel services
1,693,264
52,960
1,746,224 (6)(7)
Commodities
787,830
99,528
887,358 (7)
Other charges and services
278,445
250
278,695 (6)
Capital outlay
-
-
-
Total
2,759,539
152,738
2,912,277
Parks
Personnel services
1,525,215
1,525,215
Commodities
254,394
254,394
Other charges and services
470,177
10,000 480,177 (11)
Capital outlay
1,994
1,994
Total
2,251,780
10,000 2,261,780
Recreation
Personnel services 341,517 23,930 365,447 (2)(12)
Commodities 26,404 26,404
Other charges and services 221,848 221,848
Total 589,769 23,930 613,699
Heritage Center
Personnel services
28,592
4,840
33,432
(9)
Commodities
1,846
1,623
3,469
(9)
Other charges and services
48,873
3,293
52,166
(9)
Capital outlay
-
10,071
10,071
(8)(10)
Total
79,311
19,827
99,138
Arts Center
Personnel services 248,495 248,495
Commodities 13,205 13,205
Other charges and services 146,690 146,690
Total 408,390 - 408,390
Contingency
Personnel services 46,890 (46,890) - (2)(7)(12)
Other charges and services 105,000 (105,000) - (1)(7)
Total 151,890 (151,890) -
10
Exhibit A
2014 GENERAL FUND
BUDGET AMENDMENT NOTES
(1) Increase Pan- O -Prog cost based on 2014 actual
Expenditures: Personnel Services
Expenditures: Commodities
Expenditures: Other Charges and Services
Expenditures: Contingency
Revenues: Police Security Services
Net
(2) Increase health insurance based on changes in employee coverage options due to
enrollment.
Expenditures: Personnel Services - Finance
Expenditures: Personnel Services - Inspections
Expenditures: Personnel Services - Recreation
Expenditures: Contingency
Net
(3) Increase re -roof permits to offset cost of contractual roofing inspector.
Revenues: Building Permits - Re -roof
Expenditures: Other Charges and Services
Net
(4) Increase convenience fees to offset credit card fees resulting from increased re -roof
building permits issued online.
Revenues: Convenience Fees
Expenditures: Other Charges and Services
Net
(5) Increase Fire State Aid revenue to the 2014 actual amount received.
Revenues: Intergovernmental Revenues Fire State Aid
Expenditures: Fire Relief Association
Net
(6) Reclassify expenditure resulting from the Public Works reorganization.
Personnel services - Streets
Personnel services - Engineering
Other Charges and Services - Streets
Other Charges and Services - Engineering
4,020
1,100
1,500
(5,472)
1,148
5,190
5,500
5,265
(15,955)
27,950
27,950
2,600
2,600
104,475
104,475
40,690
(40,690)
250
(250)
11
Exhibit A
2014 GENERAL FUND
BUDGET AMENDMENT NOTES
(7) Reduce contingency for increased costs related to snow removal
Expenditures: Personnel Services 12,270
Expenditures: Commodities 99,528
Expenditures: Contingency (111,798)
(8) Increase Heritage Center capital outlay with offsetting donation for a new Ice
Machine.
Revenues: Donations 3,400
Expenditures: Capital Outlay 3,400
(9) Increase Heritage Center Rental Revenues and associated expenditures.
Revenues: Rental 9,756
Expenditures: Personnel Services 4,840
Expenditures: Commodities 1,623
Expenditures: Other Charges and Services 3,293
(10) Increase Heritage Center capital outlay for table and chairs purchased in 2014 from
appropriations in 2013.
Expenditures: Capital Outlay 6,671
Decrease in Fund Balance (6,671)
(11) Increase donations for received for baseball field improvements at King Park and
Quigley -sime Park.
Revenues: Donations
Expenditures: Other Charges and Services
(12) Increase personnel services for severance cost associated with the retirement of
the Senior Center Coordinator.
Expenditures: Personnel Services
Expenditures: Contingency
10,000
10,000
18,665
(18,665)
12
Exhibit B
2014 COMMUNICATIONS FUND BUDGET
Revenues
Franchise fees
P.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
Transfer to Building Fund
Total Transfers
Net Change in Fund Balance
Fund Balance, January 1
Fund Balance, December 31
2014
2014
ADOPTED
AMENDED
BUDGET
ADJUST
BUDGET
NOTES
$ 610,915
$ -
$ 610,915
-
64,695
64,695
(4)
516
516
8,689
-
8,689
620,120
64,695
684,815
326,866
4,600
331,466
(1)
5,649
-
5,649
114,031
45,000
159,031
(2)
70,564
21,976
92,540
(3)
517,110
71,576
588,686
(122,654)
-
(122,654)
(270)
-
(270)
(122,924)
-
(122,924)
(19,914)
(6,881)
(26,795)
798,469
95,807
894,276
(5)
$ 778,555
$ 88,926
$ 867,481
13
Exhibit B
2014 COMMUNICATIONS FUND
BUDGET AMENDMENT NOTES
(1) Increase personnel cost for the 2014 COLA
Expenditures: Personnel Services 4,600
Fund Balance - Decrease (4,600)
(2) Additional legal fees incurred related to the Cable Franchise
Renewal process.
Other Charges and Services 45,000
Fund Balance - Decrease (45,000)
(3) Additional legal fees incurred related to the Cable Franchise
Capital Outlay 21,976
Fund Balance - Decrease (21,976)
(4) P.E.G. (Public, Education and Government) Fees
Revenues: P.E.G. Fees 64,695
Fund Balance - Increase 64,695
(5) Adjust the budgeted (estimated) January 1, 2014 Fund Balance
to reflect the actual January 1 Fund Balance
Actual Fund Balance, January 1, 2014 894,276
Budgeted Fund Balance, January 1, 2014 798,469
Increase Fund Balance, January 1, 2014 95,807
14
Exhibit C
2014 ECONOMIC DEVELOPMENT FUND BUDGET
Revenues
Intergovernmental
Charges for services
Investment income
Total Revenues
Expenditures
Other charges and services
Net Change in Fund Balance
Fund Balance, January 1
Fund Balance, December 31
2014 2013
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
$ - $ 471,000 $ 471,000 1
2,500 2,500
624 624
3,124 471,000 474,124
7,500 475,000 482,500 1
(4,376) (4,000) (8,376)
62,366 (2,508) 59,858 2
$ 57,990 $ (6,508) $ 51,482
15
Exhibit C
2014 ECONOMIC DEVELOPMENT FUND
BUDGET AMENDMENT NOTES
(1) Downtown parking lot project financed with CDA TIF & CDA RIG
Grant moneys.
Other Charges and Services 475,000
Revenues: Community Development Agency TIF & RIG 471,000
Fund Balance - Decrease (4,000)
(2) Adjust the budgeted (estimated) January 1, 2013 Fund Balance to
reflect the actual January 1 Fund Balance
Actual Fund Balance, January 1, 2014 59,858
Budgeted Fund Balance, January 1, 2014 62,366
Decrease Fund Balance, January 1, 2014 (2,508)
16