HomeMy WebLinkAbout09-026CITY OF LAKEVILLE
RESOLUTION NO. 09-26
RESOL UTION AMENDING THE 2009 BUDGETS
NOW THEREFORE,, BE IT RESOLVED that the 2009 General Fund,
Cable TV Fund, Benefit Accrual Fund, Equipment Fund, and Tax Levy distribution
are hereby approved and amended for the fiscal year ending December 31, 2009
as per Exhibits A, B, C, D, and E, respectively as attached hereto.
APPROVED AND Amended by the Lakeville City Council this 6th day of
April, 2009.
ATTEST:
Charlene Friedges, Ci Clerk
LAKEVILLE, MINNESOTA
Exhibit A
2009 GENERAL FUND BUDGET
Zoos zoos
ADOPTED AMENDED
BUDGET ADJUST BUDGET
Revenues
General property taxes $15,389,477 $ 37,723 $15,427,200
Licenses and permits 1,397,905 (255,500) 1,142,405
Intergovernmental revenue 1,685,667 {625,384) 1,060,283
Charges for services 2,052,405 (163,000) 1,889,405
Court fines 272,394 - 272,394
Interest on investments 253,826 (170,000) 83,826
Miscellaneous 234,951 3,500 238,451
Total Revenues 21,286,625 (1,172,661) 20,113,964
Expenditures
Mayor and Council 112,369 - 112,369
City Administration 355,140 (8,657) 346,483
:City Clerk 115,119 (3,094) 112,025
Legal 83,681 - 83,681
Committees/Commissions 76,153 (1,000) .75,153
Planning 569,340 (62,165) 507,175
.Community and Economic Development 272,275 (3,875) 268,400
Inspection 1,033,207 (52,836) 980,371
General Government Facilities 558,872 (11,765) 547,107
Finance 572,050 (25,217) 546,833
Information Systems 562,067 (64,050) 498,017
Human Resources 313,358 (18,995) 294,363
Insurance 280,072 - 280,072
Police 8,158,388 (267,939). 7,890,449
Fire _ 1,466,907 (64,798) 1,402,109
Engineering 791,776 (73,217) 718,559
Streets 2,952,766 (70,689) 2,882,077
Parks 2,325,159 (214,982) 2,110,177
Recreation 675,818 (33,691) 642,127
Arts Center 407,761 (1,514) .406,247
Other 294,000 (153,172) 140,828
Total Expenditures 21,976,278 (1,131,656) 20,844,622
Excess (Deficiency) of Revenues over Expenditures (689,653) (41,005) (730,658)
Other Financing Sources (Uses) -Net 689,653 (1,256,647) (566,994)
Net Change in Fund Balance 0 (1,297,652) (1,297,652)
Fund Balance, January 1 10,676,157 - 10,676,157
Fund Balance, December 31 $10,676,157 $ (1,297,652) $ 9,378,505
(continued)
Exhibit AcCont.,
GENERAL.FUND
SCHEDULE OF REVENUES
2009
ADOPTED
BUDGET
Taxes
Property taxes -current
Property taxes -delinquent
Fiscal disparities
Penalties and interest
Mobile home tax
Mobile home tax credit
Gravel tax
Total Taxes
Licenses and Permits
Licenses
Cigarette
Trash removal
Dog
Signs
Dances (cabaret) outdoor entertainment
On-sale liquor
Sunday liquor
Club special license
Non-intoxicating liquor on
Non-intoxicating liquor off
Wine
Tree removal
Arcade (amusement device)
Fireworks
Message
Miscellaneous
Total Licenses
2009
AMENDED
ADJUST BUDGET NOTES
$13,581,822 37,723 $13,619,545
80,163 80,163
1,651,798 1,651,798
4,000 4,000
47,364 47,364
18,330 18,330
6,000 - 6,000
$15,389,477 $ 37,723 $15,427,200
$ 4,800 $ 4,800
2,800 2,800 -
9,688 9,688
6,000 6,000
500 500
103,000 103,000
3,400 3,400
1.,150 1,150
1,750 1,750
1,200 1,200
3,000 3,000
675 675
1,650 1,650
450 3,500 3,950
1,890 1,890
225 - 225
142,178 3,500 145,678
(1)
(1)
(continued)
Exhibit A(cont.)
GENERAL FUND
SCHEDULE OF REVENUES
Licenses and Permits (continued)
Permits
Plan review fees
Building
Plumbing
Water and sewer
Mechanical
Grading/Filling
Excavating/Gravel
Driveway
Zoning
Right of Way
Fire burning
Electrical
Miscellaneous
Total Permits
Total Licenses and Permits
2009 2009
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
$ 346,883 $ (77,125) $ 269,758 (1)
672,817 (154,519) 518,298 (1)
68,238 (6,970) 61,268 (1)
20,977 (6,970) 14,007. (1)
45,500 (6,970) 38,530 (1)
250 250
750 750
600 600
3,000 3,000
16,000 16,000
550 550
79,862 (6,446) 73,416 (1)
300 - 300.
1,255,727 (259,000) 996,727
$ 1,397,905 $ (255,500) $ 1,142,405
Intergovernmental
Market Value Homestead Credit
State-aid police
State-aid fire relief
-State-aid streets
State-aid pensions
State POST Board grant
State Drug Task Force grant
Federal, State and County traffic safety grants
State snowmobile trail maintenance grant
County recycling grant
$ 629,884 $ (629,884) $ - (1)
335,887 335,887
257,313 257,313
379,127 379,127
21,303 21,303
20,253 20,253
12,000 12,000
1,400 1,400
200 200
28,300 4,500 32,800 (1)
Total Intergovernmental
$ 1,685,667 $ (625,384) $ 1,060,283
(continued)
Exh i b it A (Cont.>
GENERAL FUND
SCHEDULE OF REVENUES
2009 2009
ADOPTED' AMENDED
BUDGET ADJUST BUDGET
Charges for Services
General Government
Rezoning fees $ 2,250 $ 2,250
Platting fees 3,860 3,860
Variance fees 1,200 1,200
PUD application fees 2,100 2,100
CUP fees 2,050 2,050
Home occupation fees 550 550
Planner fees 56,005 56,005
Inspection fees 3,950 3,950
General government service charge 8,155 8,155
Tree escrow fund administration 20,000 20,000
Lodging tax fee 9,179 9,179
Investment management fees 26,597 26,597.
Sale of maps/copies 920 920
Sale of printed material 100 100
Finance charges 200 200
Dakota Communication Center (Accountant reimb.) 36,283 36,283
Ice Arenas (Accountant reimb.) - 16,000 16,000
Total General Government. 173,399 16,000 189,399
Public Safety
Police department charges 72,184 72,184
SRO - ISD 194 contribution 150,804 150,804
Animal pickup 3,130 3,130
Animal storage 6,553 6,553
Animal rabies 2,202 2,202
Restitution 3,000 3,000
Forfeiture -sale of assets 5,000 5,000
Fire contracts- 30,730 30,730
Fire department charges 1,750 1,750
Fire commercial/industrial inspections services. - 29,000 29,000
ALF -Administrative charge 51,182 - 59,182
Total Public Safety
326,535 29,000 355,535
NOTES
(1)
(1)
(continued)
Exhibit A(~ont.>
GENERAL FUND
SCHEDULE OF REVENUES
Charges for Services (continued)
Public Works
Engineering platting -preliminary
Engineering platting -final
Engineering plan review fees
Engineering developer contract administration
Engineering improvement project design variable
Engineering improvement project const. inspection
Engineering G.LS. fees
Special assessment admin charge
Special assessment searches
Document/map sales
Bid plans/specs deposits
Street department charges
Street lights
Credit River -Judicial road maintenance
Developer street signs installation
Total Public Works
Parks and Recreation
Recreation activities
Non-resident program fee
Youth activities
Youth special events
Youth special events donations
Adult activities
Puppet wagon donations
Safety Camp
Safety Camp donations
Senior Center donations
Senior Center excursion
Ritter Farm Park Environmental Learning Center
Excursions
Tennis lessons
Total recreation activities
2009 2009
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
$ 9,000 $ 9,000
5,000 5,000
10,000 10,000
130,000 (75,000} 55,000 (1)
120,000 (80,000) 40,000 (1)
135,000 (90,000) 45,000 (1)
.10,000. 10,000
77,707 77,707
520 520
800 800
1, 500. 1, 500
.1,000 1,000
549,500 549,500
7,133 7,133
7,000 - 7,000
1,064,160 (245,000) 819,160
- 5,000 5,000
139,743 139,743
13,320 13,320
200 .200
77,502 77,502
3,870 3,870
3,000 3,000
1,100 1,100
470 470
25,000 25,000
7,844 7,844
7,920 7,920
17, 708 - 17, 708
297,677 5,000 302,677
(1)
(continued)
i
GENERAL FUND.
SCHEDULE OF REVENUES
2009
ADOPTED
BUDGET
Charges for Services (continued)
Parks and Recreation (continued)
Park rental/maintenance/tournament fees
Senior Center membership surcharge
Senior Center rental
Total Parks and Recreation
Arts Center
Program fees
Facility rental/event admissions
Total Arts Center
Total Charges for Services
Court Fines
Interest on investments
Miscellaneous
Sale of assets
Park rental farming Berres
Donations
Rentals Dakota Heights water tower
Other
Total Miscellaneous
Total Revenues
(continued)
Exhibit Ac~ont.)
2009
AMENDED
ADJUST BUDGET NOTES
$ 25,809 $ 8,750. $ 34,559 (1)
4,010 4,010
440 - 440
327,936 13,750 341,686
125,975 750 126,725 (1)
34,400 22,500 56,900 (1)
160,375 23,250 183,625
$ 2,052,405 $ (163,000) $ 1,889,405
$ 272,394 $ - $ 272,394
$ 253,826 $ (170,000) $ 83,826 (1)
$ 169,342 $ 169,342
400 400
21,500 3,500 25,000 (1)
43,679 43,679
30 - 30
$ 234,951 $ 3,500 $ 238,451
$21,286,625 $ (1,172,661) $20,113,964
Exhibit A(~ont.)
GENERAL FUND
SCHEDULE OF EXPENDITURES
2009 2009
ADOPTED AMENDED.
Expenditures BUDGET ADJUST BUDGET NOTES
Mayor and Council
Personnel services $ 50,222 $ 50,222
Commodities 50 50
Other charges and services 62,097 - 62,097
Total 112,369 - 112,369
City Administration
Personnel services 336,742 (4,807) 331,935 (2)
Commodities 850 850
Other charges and services 15,698 (2,000) 13,698 (2)
Capital outlay 1,850 (1,850) - (2)
Total 355,140 (8,657} 346,483
City Clerk
Personnel services 98,319 (994) 97,325 (2)
Commodities 300 300
Other charges and services 14,650 (250) 14,400 (2)
Capital outlay 1,850 (1,850) - (2)
Total 115,119 (3,094) 112,025
Legal
Other charges and services 83,681 - 83,681
Committees/Commissions
Personnel services 34,797 34,797
Commodities 3,341 3,341
Other charges and services 38,015 (1,000) 37,015 (2)
Total 76,153 (1, 000} 75,153
Planning
Personnel services $ 479,710 $ (62,165) $ 417,545 (2)
Commodities 22,651 22,651
Other charges and services 86,979 - 66,979
Total 569,340 (62,165) 507,175
(continued)
Exhibit A(cont.>
GENERAL FUND
SCHEDULE OF EXPENDITURES
2009 2009
ADOPTED AMENDED.
Expenditures BUDGET ADJUST BUDGET- NOTES
Community and Economic Development
Personnel services 252,423 (3,325) 249,098 (2)
Commodities 650 (300) 350 (2)
Other charges and services 19,202 (250) 18,952 (2)
Total 272,275 (3,875) 268,400
Inspection
Personnel services
Commodities
Other charges and services
Capital. outlay
Total
General Government Facilities
Personnel services
Commodities
Other charges and services
Capital outlay
Total
Finance
Personnel services
Commodities
Other charges and services
Capital outlay
Total
916,821 (44,529) 872,292 (2)
25,655 (4,055) 21,600 (2)
78,888 4,000 82,888 (2)
.11,843 (8,252) 3,591 (2)
1,033,207 (52,836) 980,371
203,164 (1,798) 201,366 (2)
45,080 45,080
306,502 (5,841) 300,661 (2)
.4,126 (4,126) - (2)
558,872 (11,765) 547,107
501,546 (18,669) 482,877 (2)
3,815 (470) .3,345 (2)
66,259 (6,078) 60,181 (2)
430 - 430
572,050 (25,217) 546,833
Information Systems
Personnel services
Commodities
Other charges and services
Capital outlay
Total
$ 368,355 $ (56,394) $ 311,961 (2)
8,954 8,954
150,420 (7,656) 142,764 (2)
34,338 - 34,338
562,067 (64,050) 498,017
(continued)
Exhibit A(cor,t.)
GENERAL FUND
SCHEDULE OF EXPENDITURES
Expenditures
Human Resources
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
Capital outlay
Total
Streets
Personnel services
Commodities
Other charges and services
Total
2009 2009.
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
255,111 (10,248) 244,863 (2)
2,237 (227) 2,010 (2)
56,010 (8,520) 47,490 (2)
313;358 (18,995) 294,363
280,072 - 280,072
6,102,995 (214,447) 5,888,548 (2)
369,777 (26,903) 342,874 (2)
1,685,616 (26,589) 1,659,027 (2)
8,158,388 (267,939) 7,890,449
1,046,785 (21,289) 1,025,496 (2)
152,054 (24,990) 127,064 (2)
268,068 (18,519) 249,549 (2)
1,466,907 (64,798) 1,402,109
726,557 (67,928) 658,629 (2)
11,800 11,800
49,980 (1,850) 48,130 (2)
3,439 (3,439) - (2)
791,776 (73,217) 718,559
$ 1,455,739 $ (54,512) $ 1,401,227 (2)
661,566 (6,650.) 654,916 (2)
835,461 (9,527) 825,934 (2)
2,952,766 (70,689) 2;882,077
(continued)
Exhibit A(cor,t.)
GENERAL FUND
SCHEDULE OF EXPENDITURES
Expenditures
Parks
Personnel services
Commodities
Other charges and services
Capital outlay
Total
Recreation
Personnel services
Commodities
Other charges and services
Capital outlay
Total
Arts Center
Personnel services
Commodities
Other charges and services
Total
Other
Total Expenditures
2009 2009
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
1,477,042 (67,788) 1,409,254 (2)
266,607 (2,400) 264,207 (2)
571,350 (138,831) 432,519 (2)
10,160 (5,963) 4,197 (2)
2,325,159 (214,982) 2,110,177
369,248 (21,875) 347,373 (2)
27, 892 27, 892
266,481 (1,004) 265,477 (2)
12,197 (10,812) 1,385 (2)
675,818 (33,691) 642,127
216,274 (1,514) 214,760 (2)
17,199 17,199
174,288 - 174,288
407,761 (1,514) 406,247
294,000 (153,172) 140,828
$21,976,278 $ (1,131,656) $20,844,622
(3)
Other Financing Sources (Uses) -Transfers From (Tol
Cable TV Fund
Surface Water Management Fund
Storm Sewer Fund (GIS)
Equipment Fund
Municipal Reserves Fund
Liquor Fund
Utility Funds
$ 40,927 $ 7,000 $ 47,927
110,842 110,842
37,136 37,136
(1,263,647) (1.,263,647)
41,883 41,883
151,403 151,403
307,462 - 307,462
(4)
Total Other Financing Sources (Uses) -Net
$ 689,653 $ (1,256,647) $ (566,994)
(4)
(continued)
Exhibit B
2009 CABLE TV FUND BUDGET
2009 2009
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
Revenues
Intergovernmental revenue -state-aid (PERA) $ 516 $ - $ 516
Licenses -.franchise fee 508,959 508,959
Charges for services 10,200 10,200
Investment income 19,381 19,381
Miscellaneous 84 - 84
Total Revenues 539,140 - 539,140
Expenditures
Personnel Services
Commodities
Other Charges and Services
Capital Outlay
Total Expenditures
Transfers
Transfer to General Fund
Transfer to Benefit Accrual Fund
Total Transfers
Net Increase/(Decrease)
Fund Balance, January 1
Fund Balance, December 31
293,826 .(1,676) 292,150
10,585 10,585
112,499 112,499
167,500 - 167,500
584,410 1,676 582,734
40,927. 7,000 47,927
9,483 - 9,483
50,410 7,000 57,410
(95,680) (5,324) (101,004)
473,866 - 473,866
(1)
NOTES
$ 378,186 $ 5,324 $ 372,862
ADJUSTMENT
(1) Reduce personnel services for full-time employee 3 day furloughs.
Personnel Services $ 1,676
Increase Fund Balance, December 31, 2009 $ 1,676
(2) A portion of the Assistant to City Administrator's time will be charged
to Cable TV for administering the cable franchise and cable complaints.
Transfer to General Fund $ 7,000
Decrease Fund Balance, December 31, 2009 $ 7,000
(2) Increase transfer to General Fund representing the Cable TV Fund's actual share
of City Hall overhead, human resources and information systems support, and
public communications.
Transfer to General Fund 22,583
(2)
Decrease Fund Balance, December 31, 2008
22,583
(3) Adjust the budgeted January 1, 2008 Fund Balance to reflect the actual December 31,
2007 Fund Balance carryfonvard.
Actual Fund Balance, January 1, 2008 487,991
Budgeted Fund Balance, January 1, 2008 433,931
Increase Fund Balance, December 31, 2008 54,060
Exhibit C
2009 BENEFIT ACCRUAL FUND BUDGET
-2009 2009
ADOPTED AMENDED.
BUDGET .ADJUST BUDGET NOTES
Revenues
Taxes $ 175,000 $(175,000) $ - (1)
Investment income 29,550 - 29,550
Total Revenues 204,550 175,000 29,550
Expenditures -Personnel
General government 2,198 2,198
Public safety 14,703 14,703
Public works 3,140 3,140
Parks and recreation 79 - 79
Total Expenditures 20,120 - 20,120
Transfers
Transfer from Cable TV Fund 9,483 9,483
Transfer from Surface Water Management Utility Fund 1,356 - 1,356
Total Transfers 10,839 - 10,839
Net Increase/(Decrease) 195,269 (175,000) 20,269
Fund Balance, January 1 984,946 - 984,946
Fund Balance, December 31 $1,180,215 $ 175,000 $ 1,005,215
NOTES ADJUSTMENT
(1) Re-appropriate the taxes allocation of $175,000 to the General Fund and
defer financing the unfunded benefit liability until future years.
Taxes $ (175,000)
Decrease Fund Balance, December 31, 2009 $ (175,000)
Exhibit D
2009. EQUIPMENT FUND BUDGET
Revenues
Grant
Expenditures
Inspections
Police
Fire
Streets
Parks
Debt issuance costs
Total Expenditures
Other financing sources (uses)
Transfer from General Fund
Transfer from Liquor Fund
Issuance of debt
Total Other Financing Sources (Uses)
Net Increase/(Decrease)
Fund Balance, January 1
Fund Balance, December 31
NOTES
2009 2009
ADOPTED AMENDED
BUDGET ADJUST BUDGET
$ 3,264 $ - $ 3,264
25,606 25,606
240,903 240,903
442,863 442,863
838,807 838,807
36, 776 36, 776
63,015 63,015 -
1,647,970 63,015 1,584,955
1,263,647 1,263,647
1,660 1,660
1,032,805 1,032,805 -
1,034,465 230,842 1,265,307
(610,241) 293,857 (316,384)
610,241 - 610,241
$ - $ 293,857 $ 293,857
(1) To eliminate the need to issue debt to finance the 2009 Equipment Fund
acquisitions so as to reduce the 2010 tax levy, a transfer will be made
from the General Fund for $1,263,647.
Cancel the issuance of debt
Cancel the debt issuance costs
Transfer from General Fund
Net increase in Fund Balance, December 31, 2009
ADJUSTMENT
$(1,032,805)
63,015
1,263,647
$ 293,857
NOTES
(1)
(1)
(1)
Exhibit. E
2009 T.4X LEVY
2009 2009
ADOPTED AMENDED
Levv: BUDGET ADJUST BUDGET NOTES
General Fund $ 15,943,667 $175,000 $16,118,667 (1)
Pavement Management Fund 1,195,722. 1,195,722
Benefit Accrual Fund 175,000 (175,000) - (1)
Debt Service
Certificates of Indebtedness 2006A 438,200 438,200
Certificates of Indebtedness 2007E 468,968 468,968
Certificates of Indebtedness 2008 686,601 686,601
Tax Increment Bonds 19996 -Arts Center 74,989 74,989
Park Bonds 20036 414,256 414,256.
Capital Improvement Bonds 2004A - CMF 810,219 810,219
Ice Arena Lease Revenue Bonds 2006 261,976 261,976
Capital Improvement Bonds 2007D -Police 861,028 861,028
Improvement Bonds 19968 23,199 23,199
Improvement Bonds 2000A 322,767 322,767
.Improvement Bonds 2001A 36,683 36,683
Improvement Bonds 2007E 282,203 .282,203
Improvement Bonds 2008A 100,258 100,258
Street Reconstruction Bonds 2003A 980,393 980,393
Street Reconstruction Bonds 2005A 233,516 233,516
Street Reconstruction Bonds 2007H 217,518 - 217,518
Total Levy $ 23,527,163 $ - $23,527,163
NOTES
ADJUSTMENT
(1) Re-appropriate the taxes allocation of $175,000 from the Benefit Accruai Fund
to the General Fund and defer financing the unfunded benefit liability in the
Benefit Accrual Fund until future years.
General Fund $ 175,000
Benefit Accrual Fund (175,000)
Net tax levy change $ -