4.10. SR 12-21-2015
Request for Action
To
Mayor and City Council
Item Number
4.10
Agenda Section
Consent
Meeting Date
December 21, 2015
Prepared by
Tim Simon, Finance Director
Item Description
2015 Budget Amendments
Reviewed by
Cal Portner, City Administrator
Reviewed by
Action Requested
Approve, by motion, the budget amendments as stated in the proposed 2015 budget amendments
attachment.
Background/Discussion
Annually, budget amendments are presented to the City Council each December in accordance with the
city’s Financial Management Plan. The operating budget section of the Financial Management Plan
regarding budget amendments are reprinted below for your reference.
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 revenue and expenditures.
Administrative budget amendments may be made throughout the year 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. 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. 2016 budget items moved to 2015 as approved with the final budget on December 7, 2015.
2. Paver replaced downtown approved on January 5, 2015.
3. Significant repair to front-end loader in the Streets budget.
N:\Public Bodies\Agenda Packets\12-21-2015\LASERFICHE\x4.10 sr 2015 budget amendments.docx
Revenue amendments are proposed for the following items.
1. With the final court decision on Tax Increment Financing (TIF) district 19 ruling in the EDA’s
favor we sent the remaining balance back to the county for redistribution to the city, county &
school district.
2. Court fine revenue slightly higher than anticipated.
Library Fund:
Building repair and maintenance services line item is adjusted to reflect capital improvement plan (CIP)
items for some parking lot repairs and sidewalk replacement. This was anticipated to be funded out of
library reserves.
Garbage Fund:
To reclassify big belly trash container from Garbage Fund to the Landfill Fund which is the previous
funding source used for big belly trash containers in prior years.
Storm Water Fund:
To reclassify the 2015 storm water modifications with the street project to transfer out to the pavement
management and not the contractual services line item.
Wastewater Fund:
Budget is adjusted to reflect the timing of the state grant reimbursement which is 13.9% of construction
expenditures incurred. Reclassifying the transfer-in and state grant to the construction accounts within
the wastewater budget.
Financial Impact
General Fund remains balanced for 2015. Any positive or negative General Fund balance will be
considered after the year-end prior to the audit and the budget is adjusted accordingly.
Attachments
2015 Budget Amendment Summary
2016 final adjustment budget summary
Proposed Final
Revenues Adopted Amendment Amended
Taxes (including gravel tax) 9,545,750 115,000 9,660,750
Licenses & Permits 599,400 599,400
Intergovernmental Revenue 286,550 286,550
Charges for Service 831,200 831,200
Fines & Forfeits 125,000 5,400 130,400
Other Revenues 217,000 217,000
Transfers 1,707,900 1,707,900
Total 13,312,800 120,400 13,433,200
Expenditures Proposed Final
Department Adopted Amendment Amended
MAYOR & COUNCIL 141,050 141,050
CABLE TV 108,400 108,400
ADMINISTRATION 600,000 2,400 602,400
HUMAN RESOURCES 161,750 161,750
ELECTIONS 13,350 13,350
FINANCE 567,450 567,450
INFORMATION TECHNOLOGY 332,150 332,150
LEGAL 217,600 217,600
COMMUNITY DEVELOPMENT 339,600 339,600
PLANNING 195,550 195,550
MAINTENANCE 569,200 569,200
CONTINGENCY* (95,000) (95,000)
POLICE 4,803,200 6,500 4,809,700
FIRE 795,950 28,000 823,950
EMERGENCY MANAGEMENT 21,400 (4,500) 16,900
BUILDING SAFETY 628,950 628,950
CODE ENFORCEMENT 89,300 89,300
ENVIRONMENTAL 30,150 2,500 32,650
STREETS 1,187,300 37,100 1,224,400
SNOW REMOVAL 297,550 25,550 323,100
EQUIPMENT SERVICES 196,550 196,550
ENGINEERING 219,550 219,550
PARK MAINTENANCE 967,150 14,350 981,500
RECREATION 698,950 7,500 706,450
SR. CITIZEN PROGRAMS 215,600 215,600
ENERGY CITY 10,100 1,000 11,100
TRANSFERS - -
TOTAL 13,312,800 120,400 13,433,200
Surplus (Deficit) - - -
* = Employee turnover rate (1%)
Proposed 2015 Budget Amendments
December 21, 2015
City of Elk River
Dept.
Detail Total
Source Line Item Description
Taxes Current Ad Valorem Taxes Excess TIF from TIF 19 115,000 115,000 7
Fine & Forfeits Court Fines Increased court fines revenue line item 5,400 5,400 2
TOTAL GENERAL FUND REVENUE AMENDMENTS 120,400$
Dept.
Department Line Item Description Detail Total
Snow Removal Operating Supplies 350 tons road salt inventory-2016 25,550 25,550 3
Administration Operating Supplies Computer replacements - 2016 2,400 2,400 3
Energy City Operating Supplies promotion/marketing items - 2016 1,000 1,000 3
Fire Operating Supplies bailout rope/station kiosks/props - 2016 20,000 3
Office Supplies Station kiosks - 2016 3,500 3
Travel, Conferences & Schools Reallocate to uniform line item (2,000) 1
Uniform Allwance Reallocate from Travel, Conferences,line item 2,000 1
Office Supplies Reallocate from Emergency mgmt. - computer repl. 4,500 28,000 1
Emergency Management Travel, Conferences & Schools Reallocate to Fire Operations Supplies (4,500) (4,500) 1
Streets Contractual Services Downtown paver replacement - CC approved 25,350 10
Equip Repair/Maint. Services Loader hydralic repair 11,750 37,100 11
Park Maintenance Operating Supplies Fertilizer Inventory/lighting warr. - 2016 14,350 14,350 3
Recreation Operating supplies Mobile App 3.1 upgrade - 2016 7,500 7,500 3
Police Operating supplies computer replacements - 2016 6,500 6,500 3
Environmental Operating Supplies Wetland/shoreland signage - 2016 2,500 2,500 3
TOTAL GENERAL FUND EXPENDITURE AMENDMENTS 120,400$
Department Line Item Description Detail Total
GARBAGE Operating Supplies Big Belly trash compactor to Landfill Fund (4,000) 8
LANDFILL Operating Supplies Big Belly trash compactor to Landfill Fund 4,000 - 8
TOTAL GARBAGE/LANDFILL EXPENDITURE AMENDMENTS -$
Department Line Item Description Detail Total
Library Bldg. Repair/Maint. Services CIP items parking lot repairs/grounds/curbing 21,000 21,000 6
TOTAL LIBRARY EXPENDITURE AMENDMENTS 21,000$
Department Line Item Description Detail Total
Storm Water Improvement Project Contract Move to transfer out for 2015 street project (150,000) 9
Transfers Transfer to street project for storm water work 150,000 9
TOTAL STORM REVENUE AMENDMENTS -$
Department Line Item Description Detail Total
WWTP Transfer In - WWTP Reclassify transfer in to appropriate line item (1,000,000) 4
Transfer In- WWTP expansion Reclassify transfer in to appropriate line item 1,000,000 4
State Grant-WWTP expansion Reclassify state grant to WWTP expansion line item 2,800,000 4
State Grants Reclassify state grant to WWTP expansion line item (2,800,000) 4
WWTP Plant-capital outlay Reclassify to WWTP expansion capital outlay account (10,500,000) 4
WWTP Expansion-capital outlay Reclassify to WWTP expansion capital outlay account 10,500,000 4
State Grants - WWTP expansion Move remaining balance to 2016 (1,000,000)(1,000,000)5
TOTAL WWTP REVENUE AMENDMENTS (1,000,000)$
Tickmark explanations
1= Department requested administrative adjustments no increase to budget.
2=Increase revenue regarding court fines.
3= 2016 budget items moved to 2015 and approved on December 7, 2015 with 2016 budget.
4= Reclaissification to appropriate WWTp construction account no budget impact.
5= WWTP expansion state grant is 13.9% of costs incurred, updated to reflect actual costs and remaining in 2016 to be received.
6= Library CIP items that were planned to be funded out of reserves for repairs to parking lot/concrete repairs.
7=Excess TIF from decertified Tax increment financing district 19 returned to County for redistribution.
8= Reclassify Big Belly trash can from Garbage fund to appropriate budget in Landfill fund.
9= Reallocation for storm water contribution to 2015 street propject in pavement management fund.
10= Council approved downtown paver replacement in January 2015 due to condition of existing pavers downtown.
11= Major equipment repair that had to be outsourced. Hydralic issue on the loader.
CITY OF ELK RIVER
2015 BUDGET AMENDMENT DETAIL
REVENUES
EXPENDITURES
Revenues Expenditures Difference
2016 Preliminary Budget 13,798,400$ 13,798,400$ -$
Adjustments (Discussion Items)Account Code Revenues Expenditures Notes
Fuel Various - (40,000) move to $2.50 per gallon
Patrol 101-4-2120-4108 - (7,050) New employee insurance
Park maintenance 101-4-5110-4108 - 2,800 New employee insurance
Fire-Admin 101-4-2310-4108 - (3,250) New employee insurance
Equipment Services 101-4-3150-4108 - (3,250) New employee insurance
Snow removal 101-4-3130-4219 - (25,550) 350 tons road salt inventory
Police-Admin 101-4-2120-4219 - (6,500) tablet replacements
Administrative services 101-4-1210-4201 - (2,400) computer replacements
Fire-operations 101-4-2320-4201 - (3,500) Station kiosks
Fire-operations 101-4-2320-4219 - (15,000) bailout rope hardware
Fire-operations 101-4-2320-4219 - (5,000) Station training props
Park maintenance 101-4-5110-4219 - (12,000) Fertilizer inventory
Park maintenance 101-4-5110-4219 - (2,350) Lighting warranty
Recreation-Admin 101-4-5210-4219 - (7,500) Mobile App. 3.1 updgrade
Environmental 101-4-2440-4219 - (2,500) wetland/shoreland/signage
Energy City 101-4-6220-4219 - (1,000) promotion/marketing items
Tax levy adjustment (134,050) - Adjustment to max.
2016 Proposed 13,664,350$ 13,664,350$ -$
2015 Adopted 13,312,800$ 13,312,800$ -$
% change 2.64%2.64%
Notes
All changes reviewed on November 2, 2015 budget worksession.
Move to 2015