4.9. SR 12-18-2017 Eclty1� ,.,�� Request for Action
River
To Item Number
Mayor and City Council 4.9
Agenda Section Meeting Date Prepared by
Consent December 18, 2017 Lori Ziemer, Finance Director
Item Description Reviewed by
2017 Budget Amendments Cal Portner, City Administrator
Reviewed by
Action Requested
Approve,by motion,budget amendments for the Fire State Aid and the Traffic Safety Enforcement
Grant.
Background/Discussion
Budget amendments are intended to recognize changes to reflect major revenue and expenditure
deviations from original budgeted amounts.
Pass-through grants and state aids are received by a recipient government to transfer to a secondary
recipient. As a general rule according to the Governmental Accounting Standards Board, the recipient
government should recognize pass-through grants and state aids as revenues and expenditures.
The city receives Fire State Aid which is transferred to the Elk River Fire Relief Association and a State
Traffic Safety Enforcement Grant for participating law enforcement agencies. Past practice has been to
net the revenue and expenditure rather than budgeting and reporting both the revenue and the
expenditure. Thus, the proposed budget amendments are for accounting purposes only.
Proposed budget amendments are for the following items:
1. Revenues:
Intergovernmental revenues — Fire state aid $181,000
Intergovernmental revenues — State public safety grant $ 35,000
Total Revenues $216 000
2. Expenditures:
Fire— Other retirement contributions $181,000
Police—Contractual services $ 35,000
Total Expenditures $216 000
Financial Impact
The General Fund remains balanced for 2017.
Attachments
■ 2017 Budget Amendment Summary
The Elk River Vision
A PehoMing community 2a itb revolutionary and spirited resourcefulness, exceptional POWERED By
service, and community engagement that encourages and inspires prosperity INAWRE1
Adopted Budget Amended
Budget Amendments Budget
General Fund Revenues:
Property taxes $9,969,250 $9,969,250
Other taxes 140,000 140,000
Licenses & Permits 714,950 714,950
Intergovernmental Revenues 293,500 216,000 509,500
Charges for Services 891,400 891,400
Fines 155,000 155,000
Other Revenues 217,500 217,500
Transfers In 1,996,800 1,996,800
Total Revenues 14,378,400 216,000 14,594,400
General Fund Expenditures
Mayor & Council 148,800 148,800
Communications 111,300 111,300
Administrative Services 594,450 594,450
Human Resources 234,450 234,450
Elections 6,600 6,600
Finance 572,200 572,200
Information Technology 385,100 385,100
Legal 220,000 220,000
Community Development 223,400 223,400
Planning 297,450 297,450
Building Maintenance 638,850 638,850
Energy City 33,800 33,800
Police 5,142,250 35,000 5,177,250
Fire 908,550 181,000 1,089,550
Code Enforcement 93,650 93,650
Building Safety 665,300 665,300
Environmental 47,000 47,000
Street Maintenance 1,304,800 1,304,800
Snow Removal 305,950 305,950
Equipment Services 196,050 196,050
Engineering 218,500 218,500
Parks Maintenance 1,047,950 1,047,950
Recreation 732,400 732,400
Sr. Citizen Programs 249,600 249,600
Total Expenditures 14,378,400 216,000 14,594,400
CITY OF ELK RIVER
2017 PROPOSED BUDGET AMENDMENTS