8.1. SR 12-16-2013 City of
Elk=' Request for Action
River
To Item Number
Mayor and City Council 8.1
Agenda Section Meeting Date Prepared by
General Business December 16, 2013 Tim Simon, Finance Director
Item Description Reviewed by
2013 Budget Amendments Cal Portner, City Administrator
Reviewed by
Action Requested
Approve by motion the budget amendments as proposed.
Background/Discussion
Budget amendments are presented to the City Council each December in accordance with the City
Financial Management Plan. The Financial Management Plan section regarding the operating budget
section states as follows:
The budget shall be adjusted as needed to recognise significant deviations from original budget expectations. The
council shall consider budget amendments each December. Budget amendments are intended to recognise changes made
by the council during the year, to reflect major revenue and expenditure deviations from budgeted amounts, and to
consideryear--end budget requests. Budget amendments are not intended to create a budget that matches budgeted
revenues and expenditures to actual revenue and expenditures.
Administrative budget amendments may be made throughout theyear by department directors 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 admendments 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 Directors 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.
Expenditure amendments are proposed for the following items.
1. Additional hours for payroll clerk to implement timekeeping approved on March 18, 2013
($10,300).
2. Planning Manager hired as Deputy Director of Community Operations and Development,
reallocated budget from Planning to Community Development ($76,450).
3. Additional senior center program expenditures offset by additional program revenue ($7,300).
4. Agreement approved with school district to install city water as backup on Oak Knoll fields
approved on August 20, 2012,project completed in late 2013. Additional utility costs ($13,300).
P a w E R E U 6 Y
NaA f RE]
Revenue amendments are proposed for the following items.
1. Additional activity center revenue for memberships and program revenues $17,400 plus reallocate
$7,600 out of other revenues to separate line item for Sr. Center Activities into charges for
services.
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$3,200.
Attachments
■ 2013 Budget Amendment Summary
N:APublic Bodies\Agenda Packets\12-16-2013\Final\x8.1 sr budget amendments.docx
City of Elk River
Proposed 2013 Budget Amendments
Proposed Final
Revenues Adopted Amendment Amended
Taxes 9,287,100 9,287,100
Licenses & Permits 558,400 558,400
Intergovernmental Revenue 545,600 545,600
Charges for Service 687,000 25,000 712,000
Fines & Forfeits 127,200 127,200
Other Revenues 197,500 (7,600) 189,900
Transfers 1,234,150 1,234,150
Total 12,636,950 17,400 12,654,350
Expenditures Proposed Final
Department Adopted Amendment Amended
MAYOR & COUNCIL 151,500 151,500
CABLE TV 87,550 87,550
ADMINISTRATION 588,250 588,250
HUMAN RESOURCES 96,350 7,700 104,050
ELECTIONS - -
FINANCE 540,450 2,600 543,050
INFORMATION TECHNOLOGY 296,700 296,700
LEGAL 228,000 228,000
COMMUNITY DEVELOPMENT 213,800 76,450 290,250
PLANNING 236,700 (76,450) 160,250
CITY HALL 517,350 517,350
CONTINGENCY* 8,400 (10,300) (1,900)
POLICE 4,370,300 4,370,300
FIRE 639,450 639,450
EMERGENCY MANAGEMENT 28,800 28,800
BUILDING SAFETY 663,600 663,600
CODE ENFORCEMENT 85,050 85,050
ENVIRONMENTAL 52,350 52,350
STREETS 1,530,200 1,530,200
SNOW REMOVAL 285,700 285,700
EQUIPMENT SERVICES 252,750 252,750
ENGINEERING 173,350 173,350
PARK MAINTENANCE 807,450 13,300 820,750
RECREATION 718,600 718,600
SR. CITIZEN PROGRAMS 188,050 7,300 195,350
ENERGY CITY 31,450 31,450
TRANSFERS 44,800 44,800
TOTAL 12,836,950 20,600 12,857,550
Surplus (Deficit) (200,000) (3,200) (203,200)
*= Employee turnover rate ($41,600) and miscellaneous $50,000 (net$8,400)
CITY OF ELK RIVER
2013 BUDGET AMENDMENT DETAIL
EXPENDITURES
Dept.
Department Line Item Description Detail Total
Human Resources Personal Services Payroll Clerk-HR time 10,300 1
Office Supplies Move InCode maintenance to Finance (2,600) 7,700 5
Finance Equipment Repair/Maint Services Move InCode maintenance from HR 2,600 2,600 5
Community Development Personal Services Transfer from Planning for Deputy Director 76,450 76,450 3
Planning Personal Services Transfer to COD-Deputy Director (76,450) (76,450) 3
Contingency Personal Services Payroll Clerk-HR time (10,300) (10,300) 1
Police Operating Supplies Speed sign/stop signal 10,000
Telephone Amend to Operating Supplies (10,000)
Fire Operations Operating Supplies Replace lighting on Duty Officer vehicle 7,000
Travel,Conferences&Schools Amend to Operating Supplies (5,000)
Contractual Services Amend to Operating Supplies (2,000)
Emergency Management Operating Supplies ID card supplies/ANSI/IC vests 4,500
Travel,Conferences&Schools Amend to Operating Supplies (3,000)
Equipment Repair/Maint Services Amend to Operating Supplies (1,500) -
Park Maintenance Utilities Additional irrigation needs 13,300 13,300 2
Activity Center Operating Supplies Amend for additional/offset revenues 1,800
Contractual Services Amend for additional/offset revenues 5,500 7,300 4
TOTAL GENERAL FUND EXPENDITURE AMENDMENTS $ 20,600
Tickmark explanations
1=Additional hours for payroll clerk approved on March 18,2013 for timekeeping implementation/HR assistance.
2=Agreement approved with school district to install city water as backup on Oak Knoll fields approved
on August 20,2012 but did not get completed until late 2013.
3=Planning manager hired as Deputy Director of Community Operations and Development Department,reallocate
budget from Planning to Community Development.
4=additional senior center program revenue offsets additional program expense.
5=Payroll clerk moved to Finance budget from Human Resources,software costs reallocated to follow position.
12/12/2013;2013 Amendments