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HomeMy WebLinkAboutItem 06.n December 7, 2015 Item No. Resolution Amending 2015 General Fund Budget Proposed Action Staff recommends adoption of the following motion: Move to approve the Resolution Amending the 2015 General Fund Budget. Overview Various events have transpired during the year which requires an adjustment to the 2015 budget for the General Fund. A number of amendments have been approved by the City Council during the year. Approval of the resolution authorizes the amendment of the budget to more accurately reflect changes in operations. Final Adopted YTD 12/7/2015 Amended Budget Amended Amendment Budget Revenues 23,921,678 $ 23,975,243 $ 309,104 $ 24,284,347 $ Expenditures 23,473,601 23,527,166 489,921 24,017,087 Excess (Deficiency) 448,077 448,077 (180,817) 267,260 Other Financing Sources (Uses) 82,935 (802,065) - (802,065) Net Change in Fund Balance 531,012 (353,988) (180,817) (534,805) Fund Balance, January 1 9,754,037 11,071,769 - 11,071,769 Fund Balance, December 31 10,285,049 $ 10,717,781 $ (180,817) $ 10,536,964 $ A detailed explanation of the adjustments is attached. Primary Issues to Consider • Exhibit A: General Fund Supporting Information • Resolution _________________________ Jerilyn Erickson, Finance Director Financial Impact: $ See attached_________ budgeted: N/A___ Source: _ Various _ Related Documents (CIP, ERP, etc.): __2015 Budget__________________________________ Notes: ______________________________________________________________________ CITY OF LAKEVILLE RESOLUTION NO. ________ RESOLUTION AMENDING THE 2015 GENERAL FUND BUDGET BE IT RESOLVED by the City Council of the City of Lakeville, Minnesota that the 2015 General Fund budget is hereby amended for the fiscal year ending December 31, 2015 as per Exhibit A, as attached hereto. ADOPTED by the Lakeville City Council this 7th day of December, 2015. CITY OF LAKEVILLE ________________________________ Matt Little, Mayor ATTEST: ________________________________ Charlene Friedges, City Clerk EXHIBIT A 2015 2015 Amended Amended Budget Adjust Budget Notes Revenues General property taxes 17,811,502 $ -$ 17,811,502 $ Licenses and permits 1,968,416 78,365 2,046,781 (8)(9) Intergovernmental 871,255 213,095 1,084,350 (2)(10) Charges for services 2,939,577 17,644 2,957,221 (4) Court fines 288,001 - 288,001 Investment income 40,376 - 40,376 Miscellaneous 56,116 - 56,116 Total revenues 23,975,243 309,104 24,284,347 Expenditures General government Mayor and Council 97,411 1,293 98,704 (3) Committees and Commissions 75,575 - 75,575 City administration 414,285 3,130 417,415 (1) City Clerk 127,401 19,225 146,626 (1)(4) Legal counsel 82,351 - 82,351 Planning 429,809 5,884 435,693 (1) Community and econ. development 300,526 3,972 304,498 (1) Inspections 854,922 88,627 943,549 (1)(8)(9) General government facilities 433,123 2,820 435,943 (1) Finance 665,298 41,258 706,556 (1)(5)(6) Information systems 530,931 4,387 535,318 (1) Human resources 378,472 55,571 434,043 (1)(6)(7) Insurance 322,100 - 322,100 Public safety - Police 9,254,903 240,643 9,495,546 (1)(2) Fire 1,639,147 33,135 1,672,282 (1)(10) Public works - Engineering 712,273 9,408 721,681 (1) Operations and Maintenance 553,796 6,574 560,370 (1) Streets 2,994,209 4,298 2,998,507 (1) Parks and recreation - Parks 2,388,645 7,381 2,396,026 (1) Recreation 613,968 23,689 637,657 (1)(11) Heritage Center 104,516 638 105,154 (1) Arts Center 448,505 42,988 491,493 (1)(12) Other 105,000 (105,000) - (3)(5)(7)(11) Total expenditures 23,527,166 489,921 24,017,087 Excess (deficiency) of revenues over expenditures 448,077 (180,817) 267,260 Other financing sources (uses) Transfer from other funds 809,935 - 809,935 Transfer to other funds (1,612,000) - (1,612,000) Total other financing sources (uses) (802,065) - (802,065) Net change in fund balance (353,988) (180,817) (534,805) Fund balance, January 1 11,071,769 11,071,769 Fund balance, December 31 10,717,781 $ 10,536,964 $ 2015 GENERAL FUND BUDGET Exhibit A (1)Increase departmental personnel services for the 2015 COLA Adjustment. Expenditures: Personnel Services 175,188 Decrease in Fund Balance (175,188) (2)Amend the 2015 Police Department budget for the DUI Officer Grant. Expenditures: Personnel Services 76,570 Commodities 7,300 Other Charges and Services 2,330 Other Charges and Services 62,000 Revenues: Grant 142,571 Decrease in Fund Balance (5,629) (3)Amend the Mayor and Council Budget to account for the increase in the League of MN Cities Dues for 2015. Expenditures: Other Charges and Services 1,293 Contingency (1,293) (4) Amend the City Clerk budget to reflect the cost associated with the School District Referendum and the offsetting revenue reimbursement. Expenditures: Other Charges and Services 17,644 Revenues: Charges for Services 17,644 G:\Budget\2015 Budget\2015 Budget Amendments\Budget Amendment 12-07-2015 12/3/2015 Exhibit A (5)Amend the Finance Department personnel services to reflect the leave hour payout for the retiring Finance Director Expenditures: Personnel Services 50,554 Contingency (50,554) (6) Reclassify the Finance and Human Resources budgets to account for the Finance Administrative Assistant moving to the Human Resources Department. Expenditures: Personnel Services - HR 17,226 Personnel Services - Finance (17,226) (7)The Human Resources Department incurred significant professional services related to various employment related items. Budget to be amended from Contingency for these services. Expenditures: Other Charges and Services 35,000 Contingency (35,000) (8) The City Council approved an additional Building Inspector for the Building Inspections Department to assist with the increased work load related to building permits. This position was not anticipated in the 2015 Adopted Budget, but can be offset with the increase in permit revenues. Expenditures: Personnel Services 58,365 Revenues: Permits - Building 58,365 G:\Budget\2015 Budget\2015 Budget Amendments\Budget Amendment 12-07-2015 12/3/2015 Exhibit A (9) Amend the Inspections Department budget to account for the increase in contractual electrical inspections and the offsetting electrical permit revenues. Expenditures: Other Charges and Services 20,000 Revenues: Permits - Electrical 20,000 (10)Amend the Fire Department budget for the payment to the Fire Relief Association for the fire state aid received in excess of budget. Expenditures: Personnel Services 28,524 Revenues: Intergovernmental Revenues 28,524 (11)Amend the Recreation Department personnel services to reflect the leave hour payout for the retiring Recreation Program Supervisor Expenditures: Personnel Services 18,153 Contingency (18,153) (12)The Arts Center received an "Arts Center Grant" which was not anticipated in the 2015 Adopted Budget. Expenditures: Other Charges and Services 42,000 Revenues: Intergovernmental Revenues (42,000) G:\Budget\2015 Budget\2015 Budget Amendments\Budget Amendment 12-07-2015 12/3/2015