5.8. SR 12-17-2001City ~
RAver
MEMORANDUM
TO:
FROM:
Mayor and City Council
Lori Johnson, Finance Director
DATE:
December 17, 2001
SUBJECT: Consider 2001 Budget Amendments
Item 5.8.
Attached for your review and consideration are the proposed 2001 budget amendments. Budget
amendments are made each year to recognize significant deviations from the original budget, to
incorporate additional expenditures approved by the Council during the year, and to allocate the
cost of living and benefit adjustments from the contingency fund to the various departments.
These budget amendments are not intended to reflect the actual year-end revenues and
expenditures nor are they an attempt to estimate the year-end fund balance. Unfortunately, it is
impossible to accurately estimate the year-end fund balance at this time, mainly because some of
the city's revenues, such as gravel tax, are based on factors out of the city's control, and we have
no information on which to base an estimate.
Based on year to date activity, General Fund revenues will exceed expenditures in 2001.
Building permit and planning related revenues have far exceeded budgeted levels while
expenditures, with the exception of additional items approved by the Council, generally appear
to be in line with the original budget. The Council approved several large expenditures in 2001
including the first payment for the small theater, completion of the GIS project, and a roadside
mower. These three budget additions alone total $222,600. Even with these added
expenditures, there will be some growth in the fund balance.
A brief explanation of most of the budget amendments is included on the attached detail.
There are no new expenditures proposed - the Council has discussed most of the expenditure
amendments at some point during the year. Several of the amendments, like the transfer for the
purchase of the optical scanning system, were discussed and approved during the 2002 budget
discussions. Again this year, the transfer from the General Fund to the Ice Arena Fund to fund
the operating deficit will be based on the actual operating deficit for 2001.
Action Requested
The Council as asked to consider the 2001 budget amendments as proposed.
2001 BUDGET AMENDMENT DETAIL
Intergovernmental Revenue
Charges for Services
Licenses & Permits
Fines
Transfers In
TOTAL REVENUE AMENDMENTS
REVENUES
Line Item
County Grant
Plan Check Fees
Park Use Fees
Sewer Inspection Fees
Building Permits
Plumbing & Heating Permits
Other Non-bus. License & Prmts
Court Fines
Street Reserve
Descriotion
Wetlands & Election
Right of Way Permits
Dept.
Detail Total
10,600 $10,600
115,000
3,000
10,000
128,000
205,000
175,000
19,000
399,000
(10,000)
(45,000)
(45,000)
$492,600
Degartment
Government Buildings
Legal
Building & Zoning
Police
Fire
Streets
Engineering
Park Maintenance
EXPENDITURES
Line Item
Utilities
Capital Outlay
Legal Services
* Personal Services
* Personal Services
~ Office Supplies
~ Personal Services
* Capital Outlay
~ Engineering Fees
Engineering Fees
Personal Service
Description
Equipment
Bldg Permit Tech to FT
Patrol Union Insurance
City Prosecutor FF & E
Part time Facilities Inspector
Roadside Mower
GIS
Other
Budget Omission for shared
Arena Employee
Dept.
Detail Total
10,000
(15,000) (5,000)
(20,000) (20,000)
10,750 10,750
14,000
5,000 19,000
2,000 2,000
50,000 50,000
60,000
40,000 100,000
12,150 12,150
Contingency
Transfers Out
Subtotal
* FEMA Grant
* School Theater
Government Buildings Reserve
* Capital Outlay Reserve
Ice Arena Operating
City Share FEMA Fire Grant
Bldg. Imprvmts not used
Admin. Project Fees reserved for
Optical Scan System
Fund Operating Deficit (to be
determined)
10,000
112,600 122,600
15,000
50,000
65,000
381,500
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Detail Total
Source Line Item Description
Contengency Budget Reallocation
Various Departments
Contingency
* Personal Services
* Personal Services
2001 COLA
Flexible Benefits Plan
71,900
39,000
{1 I O,9OO)
TOTAL EXPENDITURE AMENDMENTS
{Excluding Ice Arena Transfer)
* Prevously Approved by City Council
$381,500
COUNCIL CONTINGENCY ACTIVITY SUMMARY
Council Approved Expenditure.~
Rivers of Hope
Three Rivers Community Theater
Indoor Air Quality Testing
Ehlers & Associates
Noise Dosimeter
Lake Orono Improvement Assn.
The Canada Goose Project
Subtotal
Contribution
Mural
City Hall
Key Financial Strategies Plan
Police
Stock Lake with Sunfish
Goose Removal
Adopted Budget
Council Approved Allocations to other Departmentc
Personal Services-Various Depts.
Personal Services-Various Depts.
Personal Services Police Dept.
Personal Services Building Dept.
FEMA Grant
Streets
2001 COLA
Flexible Benefits Plan
Patrol Union Insurance Settlement
Bldg Permit Tech to Full Time
City share Fire Prevention Grant
Roadside Mower
Total Allocations
$130,000
3,000
5,000
1,800
13,500
2,470
1,000
2,195
101,035
71,900
39,000
14,000
9,000
10,000
50,000
193,900
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