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8.3. SR 12-17-2012 cht ik REQUEST FOR ACTION River To Item Number Mayor and City Council 8.3 Agenda Section Meeting Date Prepared by Administration December 17,2012 Tim Simon,Finance Director Item Description Reviewed by 2012 Budget Amendments Cal Portner, City Administrator Reviewed by Action Requested The City Council is asked to approve the budget amendments as stated in the proposed 2012 budget amendments attachment. Background/Discussion Budget amendments are presented to the City Council each December in accordance with the city's Financial Management Plan. Sections 6.3 and 6.3.1 of the Financial Management Plan regarding budget amendments are reprinted below for your reference. 6.3 The budget shall be adjusted as needed to recognize significant deviations from original budget expectations. The Council shall consider budget amendments each December.Budget amendments are intended to recognize changes made by the Council during the year,to reflect major revenue and expenditure deviations from budgeted amounts,and to consider year-end budget requests.Budget amendments are not intended to create a budget that matches budgeted revenues and expenditures to actual revenues and expenditures. 6.3.1 Administrative budget amendments may be made throughout the year by department heads to adjust line item budgets within their department as long as the total departmental budget does not change. These line item budget changes exclude personal service and capital outlay categories. Administrative budget amendments must be requested in writing and approved by the city administrator and finance director. During the course of the year,the City Council approves items which are not included in the adopted budget. Some of the expenditures are authorized to be taken out of the Council Contingency budget. Also during the course of the year, a grant may be received or another revenue source identified in which case both the revenues and expenditures are approved. Department heads make administrative adjustments as allowed by the Financial Management Plan.All of these items are incorporated into the year-end budget amendments presented to the Council for approval. There are no significant changes to the 2012 expenditure budget other than contingency. Most departmental budgets are at budget targets at this point. The contingency budget will be adjusted for the engineering tech II hiring,interim street superintendent adjustment,and the vacancy of the community operations development director in 2012. rate sr There are no significant changes to the 2012 revenue budget. Pinewood operating transfer will be adjusted based on the actual required amounts,which will be determined at year-end. Financial Impact General Fund net amendments are proposed in the amount of$131,200. Attachments • 2012 Budget Amendment Summary Action Motion by Second by Vote Follow Up rats Bx A °U City of Elk River Proposed 2012 Budget Amendments December 17, 2012 Proposed Final Revenues Adopted Amendment Amended Taxes 9,212,200 9,212,200 Licenses & Permits 412,650 412,650 Intergovernmental Revenue 542,450 542,450 Charges for Service 650,350 650,350 Fines & Forfeits 132,500 132,500 Other Revenues 200,150 200,150 Transfers 1,161,600 1,161,600 Total 12,311,900 - 12,311,900 Expenditures Proposed Final Department Adopted Amendment Amended MAYOR & COUNCIL 172,250 172,250 CABLE TV 86,600 86,600 ADMINISTRATION 482,950 482,950 HUMAN RESOURCES 164,500 164,500 ELECTIONS 38,050 38,050 FINANCE 464,450 464,450 INFORMATION TECHNOLOGY 242,000 242,000 LEGAL 228,000 228,000 COMMUNITY DEVELOPMENT 69,250 1,500 70,750 PLANNING 304,700 304,700 CITY HALL 304,150 304,150 CONTINGENCY 217,550 (167,550) 50,000 POLICE 4,412,850 4,412,850 FIRE 743,500 743,500 EMERGENCY MANAGEMENT 103,900 103,900 BUILDING SAFETY 473,350 473,350 ENVIRONMENTAL 48,850 48,850 STREETS 1,505,300 9,000 1,514,300 SNOW REMOVAL 288,400 288,400 EQUIPMENT SERVICES 247,900 247,900 ENGINEERING 133,550 25,850 159,400 PARK MAINTENANCE 813,800 813,800 RECREATION 814,350 814,350 SR. CITIZEN PROGRAMS 226,500 226,500 ENERGY CITY 50,850 50,850 TRANSFERS 40,500 - 40,500 TOTAL 12,678,050 (131,200) 12,546,850 Surplus (Deficit) (366,150) 131,200 (234,950) CITY OF ELK RIVER 2012 BUDGET AMENDMENT DETAIL DECEMBER 17,2012 EXPENDITURES Dept. Department Line Item Description Detail Total ontingency Miscellaneous Community Operations position(s)not filled (131,200) Amend to Community Development (1,500) Amend to Engineering Personal Services (25,850) 2 Amend to Street Maintenance (9,000) (167,550) 1 ommunity Development Office Supplies Replace computer for Director 1,500 1,500 •ire Administration Operating Supplies Purchase equipment to improve ISO rating 11,000 Operating Supplies Uniform purchases for Fire&Building Safety 2,000 Equipment Parts Amend to Operating Supplies (1,500) Travel,Conferences&Schools Amend to Operating Supplies (4,500) Equipment Repair/Maint Services Amend to Operating Supplies (7,000) - mergency Management Operating Supplies Technology upgrades 3,000 Travel,Conferences&Schools Amend to Operating Supplies (3,000) - ',treets Personal Services Pay adjustment for Interim Superintendent 9,000 1 Operating Supplies Amend from Contractual Services 38,200 Contractual Services Amend to Operating Supplies (59,000) '•now Removal Operating Supplies Purchase salt 20,800 9,000 :ngineering Operating Supplies Amend from Other professional services 2,000 Other professional services Amend to Operating supplies (2,000) Personal Services Engineering Tech II 25,850 25,850 2 'ark Maintenance Operating Supplies Amend from Bldg Repair/Maint Services 1,950 Equipment Parts Amend from Equipment Rental 7,000 Travel,Conferences&Schools Amend from Bldg Repair/Maint Services 950 Bldg Repair/Maint Services Amend to various (4,000) Equipment Rental Amend to Equipment Parts (7,000) Contractual Services Amend from Bldg Repair/Maint Services 1,100 - TOTAL GENERAL FUND EXPENDITURE AMENDMENTS $ (131,200) ickmark ex•lanations -Pay adjustment approved January 17,2012 for interim superintendent position -Position approved August 6,2012 for engineering tech II 12/13/2012;2012 Amendments