HomeMy WebLinkAboutItem 06.lDecember 20, 2010
Proposed Action
Staff recommends adoption of the following motion: Move to approve the Resolutions
Amending the 2010 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 Fund.
• Exhibit A:
• Exhibit B:
• Exhibit C:
• Exhibit D:
• Exhibit F:
Supporting Information
Resolutions Amending 2010 Budgets
Funds recommended to be adjusted include:
General Fund
Communications Fund
Compensation Liability Fund
Environmental resources Fund
Equipment Fund
Financial Impact: S budgeted:
Related Documents (CIP, ERP, etc.):
Notes:
Source:
Item No.
Various
ATTEST:
Charlene Friedges, City Clerk
CITY OF LAKEVILLE
RESOLUTION NO.
RESOLUTION AMENDING THE 2010 BUDGETS
NOW THEREFORE, BE IT RESOLVED that the 2010 General Fund,
Communications Fund, Compensation Liability Fund, Environmental Resources Fund,
and Equipment Fund are hereby approved and amended for the fiscal year ending
December 31, 2010 as per Exhibits A, B, C, D, and E, respectively as
attached hereto.
APPROVED AND Amended by the Lakeville City Council this 20th day of
December, 2010.
CITY OF LAKEVILLE, MINNESOTA
Holly Dahl, Mayor
Revenues
General property taxes $ 16,117,882 $ - $ 16,117,882
Licenses and permits 902,341 902,341
Intergovernmental revenue 1,070,554 33,432 1,103,986
Charges for services 1,298,419 3,562 1,301,981
Court fines 273,055 273,055
Investment income 104,096 104,096
Miscellaneous 96,769 5,145 101,914
Total revenues 19,863,116 42,139 19,905,255
2010 GENERAL FUND BUDGET
2010 2010
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
Expenditures
Mayor and Council 110,726 110,726
City administration 313,502 9,784 323,286
City Clerk 167,664 167,664
Legal 65,132 65,132
Committees /Commissions 79,254 11,024 90,278
Planning 431,982 (7,194) 424,788
Community and economic development 274,817 5,684 280,501
Inspection 891,468 (2,600) 888,868
General government facilities 534,008 534,008
Finance 555,084 - 555,084
Information systems 454,341 454,341
Human resources 293,923 8,250 302,173
Insurance 278,698 278,698
Police 8,362,945 21,593 8,384,538
Fire 1,371,591 32,540 1,404,131
Engineering 720,216 3,000 723,216
Streets 2,357,056 93,187 2,450,243
Parks 2,152,234 6,172 2,158,406
Recreation 600,075 3,300 603,375
Arts Center 430,182 430,182
Other 309,069 (309,069)
Total expenditures 20,753,967 (124,329) 20,629,638
Other financing 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)
668,238 (32,185) 636,053
(2,800,000) (185,791) (2,985,791)
(2,131,762) (217,976) (2,349,738)
(3,022,613) (51,508) (3,074,121)
9,714,615 1,492,110 11,206, 725
$ 6,692,002 $ 1,440,602 $ 8,132,604
Exhibit A
(7)
Taxes
Property taxes - current
Property taxes - delinquent
Fiscal disparities
Penalties and interest
Mobile home tax
Mobile home tax credit
Licenses and Permits
(continued)
Licenses
Cigarette
Trash removal
Dog
Signs
On -sale liquor
Sunday liquor
Club special license
Non - intoxicating liquor on
Non - intoxicating liquor off
Wine
Tree removal
Arcade (amusement device)
Fireworks
Massage
Total Licenses
GENERAL FUND
SCHEDULE OF REVENUES
2010 2010
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
$ 14,133,759 $
155,909
1,760,094
7,550
41,500
19,070
Total Taxes $ 16,117,882 $
Exhibit A (cont.)
- $ 14,133,759
155,909
1,760,094
7,550
41,500
19,070
- $ 16,117,882
$ 16,800 $ - $ 16,800
3,150 3,150
20,000 20,000
3,550 3,550
107,000 107,000
3,800 3,800
500 500
1,200 1,200
900 900
1,000 1,000
700 700
2,490 2,490
900 900
1,500 - 1,500
163,490 - 163,490
Licenses and Permits (continued)
(continued)
Permits
Plan review fees
Building
Plumbing
Water and sewer
Mechanical
Grading /Filling
Driveway
Right of Way
Fire b
Electrical
Miscellaneous
Total Permits
GENERAL FUND
SCHEDULE OF REVENUES
$ 160,862 $
384,840
55,671
9,174
43,257
250
600
18,000
550
65,347
300
738,851
Total Licenses and Permits $ 902,341 $
2010 2010
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
Total Intergovernmental $ 1,070,554 $
33,4
Exhibit A (Cant .)
$ 160,862
384,840
55,671
9,174
43,257
250
600
18,000
550
65,347
300
738,851
902, 341
Intergovernmental
State -aid police $ 335,887 $ - $ 335,887
State -aid Sire relief 190,209 6,015 196,224 (5)
State -aid streets 374,962 374,962
State -aid pensions 21,303 21,303
State POST Board grant 19,864 19,864
State Drug Task Force grant 12,000 12,000
State snowmobile trail maintenance grant 200 200
Federal, State and County traffic safety grants 2,100 19,446 21,546 (5)
Federal CDBG community development (Pioneer Plaza) 5,000 5,534 10,534 (5)
Federal energy grant 1,600 1,600
Dakota County Special Operations Training grant 2,437 2,437 (5)
Dakota Communications Center rebate 65,529 65,529
County recycling grant 41,900 - 41,900
2 $ 1,103,986
Charges for Services
General Government
Rezoning fees $ 750 $ - $ 750
Platting fees 1,850 1,850
Variance fees 750 750
CUP fees 2,400 2,400
Home occupation fees 450 450
Planner fees 32,001 32,001
Inspection fees 7,679 7,679
General government service charge 15,057 15,057
Tree escrow fund administration 8,000 8,000
Lodging tax fee 7,474 7,474
Fiscal Agent - Dakota Communication Center 59,400 59,400
Fiscal Agent - Ice arenas 16,000 16,000
Investment management fees 26,597 26,597
Sale of maps /copies 400 400
Sale of printed material 50 50
Finance charges 200 - 200
(continued)
GENERAL FUND
SCHEDULE OF REVENUES
Exhibit A (Cant .)
2010 2010
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
Total General Government 179,058 - 179,058
Public Safety
Police department charges 70,122 262 70,384 (5)
SRO - ISD 194 contribution 150,804 150,804
Animal pickup 3,910 3,910
Animal storage 8,320 8,320
Animal rabies 2,540 2,540
Restitution 3,000 3,000
Forfeiture - sale of assets 5,000 5,000
Fire contracts 32,265 32,265
Fire department charges 1,750 1,750
ALF - Administrative charge 11,600 - 11,600
Total Public Safety 289,311 262 289,573
Charges for Services (continued)
(continued)
GENERAL FUND
SCHEDULE OF REVENUES
Exhibit A (Cont .)
2010 2010
AnnPTEn AMENnFD
BUDGET ADJUST BUDGET NOTES
Public Works
Engineering platting - preliminary $ 1,500 $ $ 1,500
Engineering platting - final 1,200 1,200
Engineering plan review fees 5,000 5,000
Engineering developer inspection fees 500 500
Engineering developer contract administration 6,000 6,000
Engineering improvement project design variable 81,900 81,900
Engineering improvement project const. inspection 102,200 102,200
Engineering G.I.S. fees 1,200 1,200
Special assessment admin charge 79,252 79,252
Special assessment searches 220 220
Document /map sales 910 910
Bid plans /specs deposits 1,500 1,500
Street department charges 4,530 4,530
Credit River - Judicial road maintenance 6,635 6,635
Developer street signs installation 7,000 - 7,000
Total Public Works 299,547 - 299,547
Parks and Recreation
Recreation activities
Brochure ad revenue 5,000 5,000
Youth activities 108,745 3,300 112,045 (5)
Youth sport surcharge 36,700 36,700
Youth special events 13,391 13,391
Youth special events donations 1,400 1,400
Adult activities 70,450 70,450
Puppet wagon donations 3,870 3,870
Safety Camp 3,000 3,000
Safety Camp donations 1,100 1,100
Senior Center donations 470 470
Senior Center excursion 20,000 20,000
Senior Center membership surcharge 4,010 4,010
Senior Center rental 440 440
Ritter Farm Park Environmental Learning Center 6,682 6,682
Excursions 7,920 7,920
Tennis lessons 12,582 12,582
Total recreation activities 295,760 3,300 299,060
Charges for Services (continued)
(continued)
Parks and Recreation (continued)
Park rental /maintenance /tournament fees
Tree sales (net)
Total Parks and Recreation
Arts Center
Program fees
Facility rental /event admissions
Total Arts Center
Total Charges for Services
Court Fines
Investment Income
Miscellaneous
Sale of assets
Park rental farming Berres
Donations
Antenna site leases
Other
Total Miscellaneous
GENERAL FUND
SCHEDULE OF REVENUES
2010 2010
ADOPTrn AMENnEn
BUDGET ADJUST BUDGET NOTES
$ 29,903 $
4,500
330,163
73,500
126,840
3,300 333,463
200,340 - 200,340
$ 1,298,419 $ 3,562 $ 1,301,981
273,055 $ - $ 273,055
104,096 $ - $ 104,096
$ 2,939
400
48,411
44,990
29
5,145
Exhibit A (Cont .)
29,903
4,500
73,500
126,840
$ 2,939
400
53,556
44,990
29
$ 96,769 $ 5,145 $ 101,914
Total Revenues $ 19,863,116 $ 42,139 $ 19,905,255
(5)
Transfers From other funds
Communications Fund
Environmental Resources Fund
Storm Sewer Fund
Liquor Fund
Utility Fund (Water, Sanitary Sewer, Street Light)
Municipal Reserves Fund
Total Other Financing Sources (Uses) - Net
Transfers to other funds
(continued)
GENERAL FUND
SCHEDULE OF REVENUES
Exhibit A(oont.)
2010 2010
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
$ 48,177 $ (6,108) $ 42,069 (3)
113,597 (2,281) 111,316 (3)
40,827 (3,674) 37,153 (3)
142,036 142,036
280,461 (20,122) 260,339 (3)
43,140 43,140
668,238 $ £32,185) $ 636,053
Debt Service Special Assessment Fund $ (107,490) $ (107,490)
Pavement Management Fund (140,374) (140,374)
Trail improvement Fund (1,400,000) (1,400,000)
Building Fund (52,136) (52,136)
Equipment Fund (1,100,000) (185,791) (1,285,791) (6)
Total Other Financing Sources (Uses) - Net $ (2,800,000) $ 185,791 $ (2,985,791
Expenditures
(continued)
GENERAL FUND
SCHEDULE OF EXPENDITURES
Exhibit A (Cent.)
2010 2010
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
Mayor and Council
Personnel services $ 50,224 $ - $ 50,224
Commodities 50 50
Other charges and services 60,452 - 60,452
Total 110,726 - 110,726
Committees /Commissions
Personnel services 40,441 9,659 50,100 (1) (4)
Commodities 908 1,199 2,107 (1)
Other cherries and services 37,905 166 38,071 (1) (5)
Total 79,254 11,024 90,278
City Administration
Personnel services 297,465 7,444 304,909 (4)
Commodities 850 850
Other charges and services 15,187 2,340 17,527 (1)
Total 313,502 9,784 323,286
City Clerk
Personnel services 105,056 105,056
Commodities 1,700 1,700
Other charges and services 60,458 60,458
Capital outlay 450 - 450
Total 167,664 - 167,664
Legal
Other charges and services
65,132 - 65,132
Planning
Personnel services 354,020 (7,194) .346,826 (4)
Commodities 27,571 27,571
Other charges and services 50,391 50,391
Total 431,982 (7,194) 424,788
Expenditures
(continued)
GENERAL FUND
SCHEDULE OF EXPENDITURES
Exhibit A(Cont)
2010 2010
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
Community and Economic Development
Personnel services $ 249,979 $ 150 $ 250,129 (4)
Commodities 350 350
Other charges and services 24,488 5,534 30,022 (5)
Total 274,817 5,684 280,501
Inspection
Personnel services 791,529 (2,600) 788,929 (4)
Commodities 20,464 20,464
Other charges and services 76,703 76,703
Capital outlay 2,772 2,772
Total 891,468 (2,600) 888,868
General Government Facilities
Personnel services 200,567 200,567
Commodities 43,406 43,406
Other charges and services 287,263 287,263
Capital outlay 2,772 - 2,772
Total 534,008 - 534,008
Finance
Personnel services 489,359 489,359
Commodities 3,750 3,750
Other charges and services 61,422 61,422
Capital outlay 553 - 553
Total 555,084 - 555,084
Information Systems
Personnel services 295,766 295,766
Commodities 8,954 8,954
Other charges and services 140,153 140,153
Capital outlay 9,468 - 9,468
Total 454,341 - 454,341
Expenditures
(continued)
Insurance
Other charges and services
GENERAL FUND
SCHEDULE OF EXPENDITURES
Human Resources
Personnel services $ 245,336 $
Commodities 2,010
Other charges and services 46,577
Total 293,923
2010 2010
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
8,250
8,250
Exhibit A (cont.)
278,698 - 278,698
245,336
2,010
54,827 (1)
302,173
Police
Personnel services 6,223,339 15,306 6,238,645 (4) (5)
Commodities 347,810 347,810
Other charges and services 1,782,485 6,287 1,788,772 (1) (5)
Capital outlay 9,311 9,311
Total 8,362,945 21,593 8,384,538
Fire
Personnel services 940,534 3,765 944,299 (4) (5)
Commodities 143,324 21,290 164,614 (2)
Other charges and services 287,733 7,485 295,218 (1)
Total 1,371,591 32,540 1,404,131
Engineering
Personnel services 647,833 1,500 649,333 (4)
Commodities 15,292 15,292
Other charges and services 57,091 1,500 58,591 (1)
Total 720,216 3,000 723,216
Streets
Personnel services 1,429,994 87,982 1,517,976 (1) (4)
Commodities 681,945 681,945
Other charges and services 245,117 5,205 250,322 (1)
Total 2,357,056 93,187 2,450,243
Expenditures
(continued)
GENERAL FUND
SCHEDULE OF EXPENDITURES
Exhibit A (Cont .)
2010 2010
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
Parks
Personnel services $ 1,494,618 $ 1,027 $ 1,495,645 (4)
Commodities 270,730 270,730
Other charges and services 386,886 5,145 392,031 (5)
Total 2,152,234 6,172 2,158,406
Recreation
Personnel services 325,814 325,814
Commodities 25,700 25,700
Other charges and services 246,479 3,300 249,779 (5)
Capital outlay 2,082 2,082
Total 600,075 3,300 603,375
Arts Center
Personnel services 215,803 215,803
Commodities 23,425 23,425
Other charges and services 190,954 190,954
Total 430,182 - 430,182
Other
309,069 (309,069)
Total Expenditures $ 20,753,967 $ (124,329 $ 20,629,638
( (6)
2010 GENERAL FUND
BUDGET AMENDMENT NOTES
Exhibit A (Cont .)
ADJUSTMENT
(1) Transfer appropriations from Contingency and apply to the following Departments
for unanticipated expenditures occurring in 2010.
City Administration
Increase professional services for an ICMA Consulting - HIPP Reset Project. $ 2,340
Committees/Commissions
Adjust Pan -O -Prog expenses based on the 2010 actual for:
Personnel services 5,563
Commodities 1,199
Other charges and services (96)
Human Resources
Fire Chief candidate assessments of replacing the Fire Chief in 2010. 8,250
Police
City share of cost for professional services related to shooting range
site clean -up
Remove the annual cost of pager rental for the Chaplain
(continued)
Fire
Emergency repairs to Ladder Truck L -4, Hydraulic System
Engineering
Traffic control evaluation for the intersection of Flagstaff and 179th Street
intersection conducted by SRF Consulting.
Streets
December snow events plowing/snow removal. overtime (inc!. nenefits)
Plow truck repairs (2 differentials)
Decrease 2010 Contingency
(2) Increase Fire Department clothing budget for bunker gear. The 2009 Adopted Budget
provided appropriations for this; however the gear was not received until 2010.
Fire Clothing (Bunker Gear)
Decrease Fund Balance, December 31, 2010
4,100
(250)
7,485
1,500
87,982
5,205
123,278
$ 21,290
$ (21,290)
(3) Adjust the interdepartmental transfers representing actual share of City Hall overhead
costs human resources and information systems support provided to the following funds:
Reduce Transfer from Communications Fund $ (6,108)
Reduce Transfer from Environmental Resources Fund (2,281)
Reduce Transfer from Storm Sewer Trunk Fund (3,674)
Reduce Transfer from Utility Fund (Water, Sanitary Sewer, Street Light Operations) (20,122)
Decrease Fund Balance, December31, 2010 $ (32,185)
(4) Increase /(Decrease) personnel salary appropriations between departments to
more accurately reflect estimated interdepartmental time charged by staff.
Committees and Commissions
City Administration
Planning
Community and Economic Development
Inspections
Police
Fire
Engineering
Streets
Parks
(continued)
Net
2010 GENERAL FUND
BUDGET AMENDMENT NOTES
Exhibit A (Cont .)
ADJUSTMENT
$ 4,096
7,444
(7,194)
150
(2.600)
(4,140)
(2,250)
1,500
1,967
1,027
(5) Increase appropriations with offsetting revenues for various grants, charges
for services, and donations collected in 2010.
Revenues:
Intergovernmental Revenue
Federal CDA Grant - Pioneer Plaza $ 5,534
Federal Highway Enforcement of Aggressive Traffic (HEAT) Grant 19,446
Dakota County Police Special Operations Training Grant (Ft. McCoy) 2,437
State -aid Fire Relief 6,015
Charges for Services
Pan -O -Prog Police Security Services (Babe's, VFW) 262
Recreation Youth Activities (Cheer America program new) 3,300
Donations
Lakeville Baseball Assn. Foxborough Park Fence Improvements 3,645
Lakeville Softball Assn. Aronson Park Fence Improvements 1,500
Total Revenues Increase 42,139
Expenditure Appropriations:
Committees /Commissions (Pan -O -Prog) 262
Community and Econ. Development Prof. Services (Pioneer Plaza Study) 5,534
Police Personnel (Patrol Overtime Salaries - Grants) 19,446
Police Schools and Conferences (Special Operations Training Grant) 2,437
Fire Relief Association Payment 6,015
Parks (Foxborough Park and Aronson Park Fence Improvements) 5,145
Recreation (Youth Activities Contractual Services) 3,300
Total Expenditures Increase 42,139
2010 GENERAL FUND
BUDGET AMENDMENT NOTES
(6) Transfer unappropriated Contingency to Equipment Fund as directed by City Council
at November 22nd work session.
Reduce Contingency
Transfer to Equipment Fund
Net
(7) Adjust the budgeted January 1, 2010 Fund Balance to reflect the actual
December 31, 2009 Fund Balance carryforward.
Actual Fund Balance, January 1, 2010
Budgeted Fund Balance, January 1, 2010
Increase Fund Balance, January 1, 2010
Exhibit A (Cont .)
ADJUSTMENT
$ (185,791)
185,791
$ 11.206,725
9,714,615
$ 1,492,110
Net Change in Fund Balance
Fund Balance, January 1
Fund Balance, December 31
(continued)
2010 COMMUNICATIONS FUND BUDGET
Exhibit B
2010 2010
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
Revenues
State -aid pensions $ 516 $ - $ 516
Franchise fee 550,654 550,654
Investment income 9,017 - 9,017
Total Revenues 560,187 - 560,187
Expenditures
Personnel services 312,848 312,848
Commodities 10,337 10,337
Other charges and services 86,842 20,507 107,349 (
Capital outlay 22,205 92,252 114,457 (2)
Total Expenditures 432,232 112,759 544,991
Transfers
Transfer to General Fund 48,177 (6,108) 42,069 (
Transfer to Compensation Liability Fund 7,806 7,806
Total Transfers 55,983 (6,108) 49,875
71,972 (106,651) (34,679)
552,039 165,881 717,920 (4)
$ 624,011 $ 59,230 $ 683,241
(3)
2010 COMMUNICATIONS FUND
BUDGET AMENDMENT NOTES
Reduce transfer to General Fund representing the Communications Fund's
actual share of City Hall overhead, human resources and information systems
support.
Reduce Transfer to General Fund
Increase Fund Balance, December 31, 2010
(4) Increase the budgeted January 1, 2010 Fund Balance to reflect the actual
December 31, 2009 Fund Balance carryforward.
Actual Fund Balance, January 1, 2010
Budgeted Fund Balance, January 1, 2010
Increase Fund Balance, December 31, 2010
Exhibit B (Cont)
ADJUSTMENT
(1) Increase other charges and services for the following:
2010 Bi- annual community survey - Residential portion $ 15,500
Contract Data Processing - LOGIS 800
Cable TV BTTTF Consultant 4,207
Reduce Fund Balance, December 31, 2010 $ (20,507)
(2) Increase capital outlay for Cable TV digital transition equipment. The 2009 Adopted Budget
provided appropriations; however the purchases were not completed until 2010.
Cable TV Capital Outlay $ 92,252
Reduce Fund Balance, December 31, 2010 $ (92,252)
$ (6,108)
$ 6,108
$ 717,920
552,039
$ 165,881
Revenues
Investment income
(continued)
2010 COMPENSATION LIABILITY FUND BUDGET
2010 2010
ADOPTED AMENDED
BUDGET ADJUST BUDGET
$ 9,200 $ (280) $ 8,920
Expenditures - Personnel Services
General government 10,673 10,341 21,014
Public safety 6,833 55,541 62,374
Public works 2,498 1,182 3,680
Parks and recreation 4,468 4,468
Total Expenditures 20,004 71,532 91,536
Transfers
Transfer from Communications Fund 7,806 7,806
Transfer from Environmental Resources Fund 766 - 766
Total Transfers 8,572 8,572
Exhibit C
NOTES
(1)
(
(2)
(2)
(2)
Net Change in Fund Balance (2,232) (71,812) (74,044)
Fund Balance, January 1 899,434 (9,920) 889,514 (3)
Fund Balance, December 31 $ 897,202 $ 81,732 $ 815,470
(1)
(3)
2010 COMPENSATION LIABILITY FUND
BUDGET AMENDMENT NOTES
Decrease investment income to more accurately reflect 2010
market conditions.
Estimated - Investment income
Budget - Investment income
Decrease Fund Balance, December 31, 2010
Decrease the budgeted January 1, 2010 Fund Balance to reflect the actual
December 31, 2009 Fund Balance carryforward.
Actual Fund Balance, January 1, 2010
Budget Fund Balance, January 1, 2010
Decrease Fund Balance, December 31, 2010
Exhibit C (Cont.)
ADJUSTMENT
$ 8,920
9,200
(280)
(2) Increase appropriations related to employee severance and other personnel
compensation paid during 2010 including applicable benefits.
Building Senior Administrative Assistant $ 3,131
Police Sergeant 25,682
Fire Chief 27,471
Fire Office Supervisor 602
Other personnel 14,646
Decrease Fund Balance, December 31, 2010
$ 71,532
$ 889,514
899,434
$ 9,920
Exhibit D
2010 ENVIRONMENTAL RESOURCES FUND BUDGET
2010 2010
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
Revenues
Intergovernmental revenue
State -aid pensions $ 292 $ - $ 292
Dakota County Soil & Water Conservation grants - 25,201 25,201 (1)
Surface water fees 601,003 601,003
Investment income 6,316 6,316
Total Revenues 607,611 25,201 632,812
Expenditures
Personnel services 190,107 190,107
Commodities 9,407 9,407
Other charges and services 302,575 25,201 327,776 (1)
Capital outlay 3,002 - 3,002
Total Expenditures 505,091 25,201 530,292
Transfers
Transfer to General Fund 113,597 (2,281) 111,316 (2)
Transfer to Compensation Liability Fund 766 766
Transfer to Utility Fund
Water Operation (Utility billing admin) 23,932 690 24,622 (3)
Sanitary Sewer Operation (Utility billing admin) 13,500 2,960 16,460 (3)
Sanitary Sewer Operation (vector overhead) 2,271 2,271
Total Transfers 154,066 1,369 155,435
Net Change in Fund Balance
Fund Balance, January 1
Fund Balance, December 31
(continued)
(51,546) (1,369) (52,915)
497,048 30,065 527,113 (4)
$ 445,502 $ 28,696 $ 474,198
(1)
Exhibit 9 (Cont.)
2010 ENVIRONMENTAL RESOURCES FUND
BUDGET AMENDMENT NOTES
Increase intergovernmental revenues for Dakota County Soil & Water
Conservation District grants for rock cribs at the old public works facility ($9,176)
and King Park Miracle Field storm pond construction ($16,025) with an offsetting
increase in other charges for services.
Revenue: Dakota County Soil & Water Conservation District grants
Expenditure: Increase Other Charges and Services (Construction)
Net
(2) Reduce transfer to General Fund representing the Surface Water Mgmt. Fund's
actual share of City Hall overhead, human resources and information systems
support.
Reduce Transfer to General Fund
Increase Fund Balance, December 31, 2010
(2) Increase transfer to Utility Fund (water and sanitary sewer operations) for
the administrative costs for surface water fees share of customer
utility billing administrative costs reimbursement.
Transfer to Utility Fund
Water Operation (Utility billing admin)
Sanitary Sewer Operation (Utility billing admire)
Reduce Fund Balance, December 31, 2010
(4) Increase the budgeted January 1, 2010 Fund Balance to reflect the actual
December 31, 2009 Fund Balance carryforward.
Actual Fund Balance, January 1, 2010
Budgeted Fund Balance, January 1, 2010
Increase Fund Balance, December 31, 2010
ADJUSTMENT
$ 25,201
(25,201)
$ (2,281)
2,281
$ 690
2,960
$ (3,650)
$ 527,113
497,048
$ 30,065
Transfers
Transfer from General Fund
Transfer from Liquor Fund
Total Transfers
Netlncrease /(Decrease)
Fund Balance, January 1
Fund Balance, December 31
(continued)
2010 EQUIPMENT FUND BUDGET
Exhibit E
2010 2010
ADOPTED AMENDED
BUDGET ADJUST BUDGET NOTES
Revenues
ALF Ambulance distribution $ 117,032 $ - $ 117,032
Dakota Communications Center rebate 131,058 131,058
Federal Police Byrne grant - 21,576 21,576 (1)
Miscellaneous 10,500 - 10,500
Total Revenues 258,590 21,576 280,166
Expenditures
City Clerk 1,422 1,422
Police 190,838 21,576 212,414 (1)
Fire 386,908 79,624 466,532 (2)
Streets 102,457 102,457
Parks 29,363 - 29,363
Total Expenditures 710,988 101,200 812,188
1,100,000 202,908 1,302,908 (3)
9,372 - 9,372
1,109,372 202,908 1,312,280
656,974 123,284 780,258
640,931 236,149 877,080 (4)
$ 1,297,905 $ 359,433 $ 1,657,338
2010 EQUIPMENT FUND
BUDGET AMENDMENT NOTES
NOTES ADJUSTMENT
(1) Increase intergovernmental revenues for a Federal (Police Byrne) grant to be
used to acquire an unmarked squad car.
Federal Police Byrne grant
Increase Capital Outlay (unmarked squad car)
Net
(2) Increase appropriations for a replacement Fire Department tender truck (chassis).
This truck was budgeted in 2011; however the chassis will be built in 2010 and
the truck body be built in 2011. The 2011 budget will be reduced accordingly.
Fire Capital Outlay (tender truck chassis)
Decrease Fund Balance, December 31, 2010
(3) Transfer from General Fund to Equipment Fund as directed by City Council
at November 22nd work session.
Transfer from General Fund
Increase Fund Balance, December 31, 2010
(4) Adjust the budgeted January 1, 2010 Fund Balance to reflect the actual
December 31, 2009 Fund Balance carryforward.
Actual Fund Balance, January 1, 2010
Budgeted Fund Balance, January 1, 2010
Increase Fund Balance, January 1, 2
Exhibit E (font.)
$ 21,576
(21,576)
$
$ 79,624
$ 79.624
$ 202,908
$ 202,908
$ 877,080
640,931
$ 236,149