4.10. SR 12-15-2003
Item # 4.10.
MEMORANDUM
TO: Mayor and City Council
FROM: Lori Johnson, Finance Director
DATE: December IS, 2003
SUBJECT: Consider 2003 Budget Amendments
Budget amendments are presented to the Council each December in accordance with the city's
Financial Management Plan. Sections 6.3 and 6.3.1 of the Plan regarding budget amendments are
reprinted below for your review.
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.
Any requested administrative budget amendments allowed by Section 6.3.1 are not included in the
draft 2003 budget amendment data attached since they do not change the requesting department's
original budget amount. However, the Council has approved several expenditures from the Council
contingency budget throughout the course of the year and those transfers to the appropriate
departments are included in the proposed budget amendments,
This year, unlike other years, the Council also approved budget amendments in June including
$439,500 in expenditure reductions and revenue increases of $7,500 in addition to the reduction of
$644,150 in local government aid as approved by the legislature. This left an unbalanced budget with
revenues of $7,051,250 and expenditures of $7,248,400. Fortunately, building permit and related
revenues have greatly exceeded the budgeted amounts so at year end revenues will actually exceed
expenditures by a considerable amount.
Finally, the department heads have reviewed their budgets and submitted requests for budget
amendments. Since some of those requests are still coming in, they may not all be included in the
draft attached to this memo. A fInal copy of the proposed budget amendments will be distributed at
Monday's meeting.
Action Requested
The City Council is asked to consider the 2003 budget amendments.
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l1ent L/, 10.
Proposed 2003 Budget Amendments
DeClember 15, 2003
June Proposed Final
Revenues Adopted Amended Amendment Amended
Taxes 4,642,800 4,642,800 4,642,800
Licenses & Permits 621,950 621,950 448,000 1,069,950
Intergovernmental Revenue 1,134,250 490,100 8,750 498,850
Charges for Service 644,700 647,200 148,900 796,100
Fines & Forfeits 156,000 156,000 156,000
Other Revenues 107,200 107,200 (50,000) 57,200
Transfers 381,000 386,000 (45,000) 341,000
Total 7,687,900 7,051,250 510,650 7,561,900
Expenditures June Proposed Final
Department Adopted Amended Amendment Amenaea
MAYOR & COUNCIL 172,300 170,200 170,200
CABLE TV 97,900 59,850 59,850
ADMINISTRATION 350,900 346,700 346,700
ELECTIONS
FINANCE 345,550 344,050 344,050
INFORMATION TECHNOLOGY 97,500 97,500 97,500
LEGAL 213,750 206,200 206,200
PLANNING 290,550 284,250 35,000 319,250
GOVERNMENT BUILDINGS 138,300 109,850 109,850
CONTINGENCY 75,000 75,000 (60,000) 15,000
POLICE 2,665,950 2,527,350 2,000 2,529,350
FIRE 418,500 397,800 3,300 401,100
EMERGENCY MANAGEMENT 23,450 23,450 23,450
BUILDING & ENVIRONMENTAL 567,900 523,300 30,000 553,300
STREETS 763,500 717,100 23,000 740,100
SNOW REMOVAL 167,050 152,050 152,050
EQUIPMENT SERVICES 265,450 265,450 265,450
ENGINEERING 75,000 75,000 75,000
PARK MAINTENANCE 302,300 276,300 276,300
RECREATION 440,800 386,750 12,000 398,750
SR. CITIZEN PROGRAMS 82,200 80,200 80,200
ECONOMIC DEVELOPMENT
ENERGY CITY 20,850 16,850 16,850
TRANSFERS 113,200 113,200 25,000 138,200
TOTAL 7,687,900 7,248,400 70,300 7,318,700
Surplus (Deficit) (197,150) 440,350 243,200
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Proposed 20Q3 Budget Amendments
Dec~mber 15,2003
i
I June Proposed Final
Revenues j Adopted Amended Amendment Amended
Taxes 4,642,800 4,642,800 4,642,800
Licenses & Permits 621,950 621,950 448,000 1,069,950
Intergovernmental Revenue 1,134,250 490,100 8,750 498,850
Charges for Service 644,700 647,200 148,900 796,100
Fines & Forfeits 156,000 156,000 156,000
Other Revenues 107,200 107,200 (50,000) 57,200
Transfers I 381,000 386,000 (45,000) 341 ,000
Total 7,687,900 7,051,250 510,650 7,561,900
i
Expenditures June Proposed Final
Department Adopted Amended Amendment Amenaea
MAYOR & COUNCIL 172,300 170,200 170,200
CABLE TV 97,900 59,850 59,850
ADMINISTRATION 350,900 346,700 346,700
ELECTIONS
FINANCE 345,550 344,050 344,050
INFORMATION TECHNOLOGY 97,500 97,500 97,500
LEGAL 213,750 206,200 206,200
PLANNING 290,550 284,250 35,000 319,250
GOVERNMENT BUILDINGS 138,300 109,850 109,850
CONTINGENCY 75,000 75,000 (60,000) 15,000
POLICE 2,665,950 2,527,350 2,000 2,529,350
FIRE 418,500 397,800 3,300 401,100
EMERGENCY MANAGEMENT 23,450 23,450 23,450
BUILDING & ENVIRONMENTAL 567,900 523,300 30,000 553,300
STREETS 763,500 717, 1 00 23,000 740,100
SNOW REMOVAL 167,050 152,050 152,050
EQUIPMENT SERVICES 265,450 265,450 265,450
ENGINEERING 75,000 75,000 75,000
PARK MAINTENANCE 302,300 276,300 276,300
RECREATION 440,800 386,750 12,000 398,750
SR, CITIZEN PROGRAMS 82,200 80,200 80,200
ECONOMIC DEVELOPMENT
ENERGY CITY 20,850 16,850 16,850
TRANSFERS 113,200 113,200 25,000 138,200
TOTAL 7,687,900 7,248,400 70,300 7,318,700
Surplus (Deficit) (197,150) 440,350 243,200
CITY OF ELK RIVER
2003 BUDGET AMENDMENT DETAIL
December 15,2003
Source
Intergovernmental Revenue
REVENUES
Dept.
Detail Total
Line Item Description
Low Income Housing Aid $ 8,750 $ 8,750
Building Permits 365,000
Plmg/Htg Permits 83,000 448,000
Admin, Project Fees (25,000)
Planning Fees 11,000
Plan Check Fees 185,000
School Liaison 21,500
Concessions (28,900)
Facility Use Fee (7,700)
Lockout Fees (7,000) 148,900
Interest Income (50,000) (50,000)
Street Reserve (45,000) (45,000)
Licenses & Permits
Charges for Services
Other Revenue
Transfers In
TOTAL REVENUE AMENDMENTS
$ 510,650
EXPENDITURES
Dept.
Department Line Item Description Detail Total
Planning Professional Services Contengency Allocation 35,000 35,000
Police Support Services Office Supplies Contingency Allocation 2,000 2,000
Fire * Operating Supplies Pressure Washer Station #2 3,300 3,300
Building and Environmental Personal Services Reallocate Environ, Tech time 30,000 30,000
Streets Operating Supplies Contingency Allocation 8,000
Contractual Services Contingency Allocation 15,000 23,000
Recreation * Programming Personal Services Ice Rink Attendents 12,000 12,000
Contingency See allocations listed below (60,000) (60,000)
Transfers Out Ice Arena Estimated; Actual based on Deficit 25,000 25,000
TOTAL EXPENDITURE AMENDMENTS $ 70,300
Note: All budget amendments listed above have been approved by the Council with the exception of those
marked with an asterick, Those are new requests that require Council approval.
12/15/2003;2003 Amendments
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CITY OF ELK RIVER
COUNCIL CONTINGENCY ACTIVITY SUMMARY
Adopted ContinQencv BudQet
Council Approved Expenditures
The Brimeyer Group
HRG Technology Group
Subtotal
Administrator Consulting Services
Complaint Tracking Software
$ 75,000
3,000
2,500
5,500
8,000
15,000
35,000
2,000
60,000
$ 9,500
Council Approved Allocations to other Department$
Streets Operating Supplies - Overlay, Sealcoat, Signal Repair
Contractual Services - Overlay, Sealcoat, Signal Repair
Planning
Police
Subtotal
Comprehensive Plan
Office Supplies - Dictation Equipment
Contingency Balance Remaining
OTHER REQUESTS
Request to purchase equipment for mechanics out of funds available in 2003 Equipment Services budget This
equipment was included in the 2004 Equipment Reserve budget
Diagnostic Scope
Welder
Plasma Cutter
Total Request
$
2,500
3,000
3,000
8,500
$
12/15/2003;2003 Amendments
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