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CR 2000-021 1999 Budget, Carryovers and Additions i Y 0 \ 0 '" January 28, 2000 ~ Council Report 00-021 "" -~ o P K \ ~ . 1999 Budget Reallocations, Carryovers and Additions Proposed Action Staff recommends adoption of the following motion: Move to approve the recommended budget reallocations in 1999, to carryover budgets into 2000 in order to complete proiects originally budgeted in 1999 and to increase the general fund revenue and expenditure budgets by unbudgeted revenues received by the Activity Center and Elections. Adoption of this motion will result in the reallocation of the] 999 budget to offset actual costs, carry over budget into 2000 to complete projects budgeted in 1999 and increase the budget by new revenue sources. The various budget allocations, carryovers and increases are described in the attachment. Overview The preliminary 1999 year-end figures conclude that the general fund budget is currently under budgeted expenditures by approximately $81,000 and that revenues exceed expenditures by about $30,000. The City of Hopkins Charter states that the city council may authorize the transfer of sums from unexpended balances to other purposes. Primanr Issues to Consider . Actual general fund expenditures are under budget by approximately $81,000. . . Purchases made in the various departments were authorized purchases. . Authorization to transfer budget is an in-house cleaning item that is being done to follow city charter and to facilitate accurate year end reporting. . The Activity Center and the Election department have increased revenues by providing additional services. Recommendation Finance recommends increasing the Activity Center revenue and expenditure budgets' by $43,500 each, which is a net zero effect. Increase the elections' revenue and expenditure budgets by $6,000 each, which is a net zero effect. Reallocate the 1999 budget to actual expenditure items. Carry over requested amounts from the 1999 budget into the 2000 budget to complete planned projects. I SEE A TT ACHMENT FOR BUDGET CHANGES AND AFFECTS. I Supporting Information Detail Budget Reallocations and Carryovers Section 7.06 and 7.07 from City Charter . -~--_. - - --- Council Report 99-021 Page 2 Requested budget carryovers, reallocations and additions . Preliminary results of year-end operations conclude that the general fund budget is under projected expenses by approximately $81,000. This authorizes the city to carryover unspent budget amounts from 1999 into 2000 to complete specific projects that for various reasons, were not completed in 1999. Carrvovers Requested . $5,000 from the Public Works budget to pay for consulting for the brick rehabilitation on Main Street. . $2,000 from Elections capital budget to be used in the year 2000 for purchasing a color printer that handles heavy card stock for covers, brochures and id badges and $4,000 for temporary part-time individual to assist with scanning permanent records into electronic storage. . $13,750 from the Storm Sewer fund budget to complete the storm water management plan update. . $12,300 from the Cable TV budget for the purchase of camera and related equipment for use in the council chambers. e . $97,412 from the Housing Rehabilitation fund for the completion of the Valley Park Condo project. . $172,229 from the Housing Rehabilitation fund for the completion of the Patio Homes II project. The above carryover requests will reduce the associated budgets in 1999 and increase those same budgets in 2000. The total amount of carryovers requested from the general fund are $7,000. This leaves the unspent general fund budget balance at approximately $115,000 after all adjustments. Budget Reallocations Requested . Reallocate $2,500 of budget to the Finance department (41300) to cover unbudgeted furniture purchase. . Reallocate $6,000 of budget to the Finance department to cover a reduction of internal charges to other funds. . Reallocate $15,000 of budget to the Police department to cover additional equipment maintenance costs. . . Reallocate $6,000 of budget to the Fire department to cover higher insurance costs and additional uniforms needed for new volunteers. . Reallocate $37,175 of budget to establish the Information Services department. Council Report 99-021 Page 3 . . Reallocate $3,500 of budget to the Recreation department to cover additional costs of the shared recreation program with the City of Minnetonka. The above budget reallocations will come from the contingency budget. These adjustments do not increase the cities overall general fund budget they merely reallocate the 1999 budget. Additional budget needs The Activity Center increased its' overall revenues by $43,500 and at the same time incurred costs associated with the increase in revenues. A budget adjustment in both revenue and expenditures is required for this additional activity. The Elections program increased its' revenue by $6,000 with charges to the school district for election processing. There is a request to carry forward $2,000 of this additional revenue to purchase a color printer that would allow the city to produce its' own brochures, covers and badges. Tax increment fund district 1-1 (downtown) requires a budget adjustment for the prepayment of debt - $330,000 and $1,000 in additional construction costs. Tax increment fund district 1-2 (Entertainment Complex) requires a budget adjustment for e unbudgeted interest expense. Tax increment fund district 2-1 (R.L. Johnson) requires a budget adjustment for a higher note payment of $25,000 and a unbudgeted payment to the school district of $22,000. Tax increment fund district 2-8 (Thermotech) requires a budget adjustment of $2,700 for a higher note payment. Tax increment fund district 2-9 (Oaks of Mainstreet) requires a budget adjustment of $39,000 for a transfer to the debt service account and $20,000 for administration charges. The Housing Rehabilitation fund requires budgets for the approved housing projects of $1 ,565,000 for Valley Park Condo's and $3,238,000 for Patio Homes II. The consulting budget requires an increase of $1 ,500. Attached is a detailed list of all the budget adjustments, carryovers and additions. . GENERAL FUND FUND 101 . 1999 DEPARTMENTAL BUDGET SUMMARY EXPENDITURES 1999 REQUESTED NEW 1999 UNDER REVISED BUDGET REVISED PRELlMAR Y (OVER) BUDGET TRANSFERS BUDGET ACTUAL BUDGET City Council $ 9],010 $ - $ 9 1,010 $ 90,467 543 Health & Welfare 19,500 - 19,500 19,500 - Admin istrative Services 276,519 - 276,519 275,862 657 Finance ] ]0,862 8,500 ] ]9,362 ] 18,390 972 Legal ] ]9,0]0 - ] 19,010 1] 8,548 462 Municipal Building 75,236 2,000 77,236 76,392 844 GENERAL GOVERNMENT 692,]37 10,500 702,637 699,] 59 3,478 Police 2,778,426 15,000 2,793.426 2,79],926 1,500 Fire 575,205 6,000 581,205 579,789 ],416 PUBLIC SAFETY 3,353,631 21,000 3,374,631 3,37],715 2,916 Planning & Economic Dev. ]49,842 - ]49,842 137,845 1],997 . Community Services Administration 86,525 19,600 ]06,125 105,688 437 Infonnation Services 37,175 37,175 36,472 703 Assessing 206,087 (8,700) 197,387 ] 96,524 863 City Clerk 29,024 (2,600) 26,424 22,]42 4,282 Ejections 26,787 (7,800) 18,987 18,281 706 Inspectons 342,702 3,500 346,202 345,627 575 COMMUNITY SERVICES 69],125 41,175 732,300 724,734 7,566 PUBLIC WORKS 1,650,325 (5,000) 1,645,325 1,6] 2,352 32,973 Activity Center 22] ,245 41,500 262,745 250,454 12,29 ] Park Operations 277,743 3,500 281,243 280,194 1,049 RECREA TION 498,988 45,000 543,988 530,648 13,340 UNALLOCA TED 160,000 (70,175) 89,825 23,876 65,949 TOT AL OPERA TING 7,196,048 42,500 7,238,548 7,100,329 138,219 OTHER FINANCING USES 9,045 - 9,045 8,258 787 TOTAL EXPENDITURES $ 7,205,093 $ 42,500 $ 7,247,593 $ 7,108,587 139,006 . ]8 bud transfers . Explainations for General Fund Transfer Requests Amount Over estimated charges to other departments from Finance $6,000 Egonomically correct furniture needs for Finance department $2,500 Under-budgeted equipment maintenance in Police department $15,000 Under-budgeted Insurance costs in the Fire department $5,000 Additional uniform needs in the Fire department $1,000 Establish Information Services department $37,175 Increased shared cost for Recreation program with Minnetonka $3,500 Offset against contingency account -$70,175 . The other transfers are within departments and do not require council approval. e Page 1 . BUDGET ADJUSTMENTS Acct. No. Amount 101-40100-670 (70,175) 101-41300-750 2,500 office furn. 101-41300-699 6,000 reduced charges 101-41500-500 2,000 salaries 1 0 1-41560~500 (2,000) salaries 101-41600-500 19,600 salaries 101-41610-500 (B,700) salaries 101-41630-500 (2,600) salaries 101-41620-500 (7,800) salaries 101-41640-503 3,500 salaries Information Services 101-41603-500 20,000 salary & benefits 101-41603-524 150 salary & benefits 101-41603-525 1,000 salary & benefits 101-41603-526 1,500 salary & benefits 101-41603-527 2,300 salary & benefits 1 01-41603-540 2,750 supplies & materials 101-41603-542 1,500 supplies & materials . 101-41603-563 170 maintenance 101-41603-586 450 maintenance 101-41603-630 1,700 training 101-41603-635 45 training 101-41603-639 1,000 subscriptions 101-41603-750 3,450 furniture 101-41603-535 1,160 37,175 101-40100-582 (37,175) unallocated expenditures 602-44100-490 (2,500) transfer in to cover computer purchase for IS 602-44100-760 2,500 computer 101-42200-500 50,200 salaries 101-42100-500 (36,000) salaries 101-42300-500 (14,200) salaries 101-42200-640 5,000 police reserves 101-42400-665 (5,000) miscellaneous 101-42500-500 29,000 salaries 101-42600-500 (29,000) salaries 101-42500-527 6,000 salaries . 101-42600-527 (6,000) salaries . BUDGET ADJUSTMENTS 101-42500-636 2,000 conferences 101-42100-636 (2,000) conferences 101-42700-652 1,500 insurance 101-42400-652 (1,500) insurance 101-42500-563 5,000 maintenance of equip. 101-42700-563 10,000 maintenance of equip. 101-40100-670 (15,000) contingency 101-42800-651 5,000 insurance & uniforms 101-42800-541 1,000 uniforms 101-40100-670 (6,000) contingency 101-43350-699 34,000 intergovernmental charges 101-43600-607 (34,000) seal coating 101-43300-658 1,025 insurance 101-43500-658 (1,025) insurance 101-43300-583 2,000 contracts 101-43500-583 (2,000) contracts 101-43300-531 5,000 salaries 101-43500-531 (5,000) salaries . 101-43300-500 8,000 salaries 101-43500-500 (8,000) salaries 101-43400-500 20,000 salaries 101-43500-500 (20,000) salaries 101-43400-501 3,500 salaries 101-43500-501 (3,500) salaries 101-43400-527 6,000 salaries 101-43500-527 (6,000) salaries 101-43400-503 1,000 salaries 101-43500-503 (1,000) salaries 101-43400-525 2,500 salaries 101-43500-525 (2,500) salaries 101-43400-526 1,500 salaries 101-43500-526 (1,500) salaries 101-43400-556 2,000 materials 101-43500-556 (2,000) materials 101-43400-524 500 salaries 101-43500-524 (500) 101-43400-500 37,000 salaries 101-43600-500 (37,000) salaries . 101-43350-500 1,000 salaries 101-43600-500 (1,000) salaries . BUDGET ADJUSTMENTS 101-43650-500 1,000 salaries 101-43600-500 (1,000) salaries 101-43700-500 7,000 salaries 101-43600-500 (7,000) salaries 101-43700-525 2,000 salaries 101-43600-525 (2,000) salaries 101-43700-526 3,000 salaries 101-43100-526 (3,000) salaries 101-43700-527 6,000 salaries 101-43600-527 (6,000) salaries 101-43700-531 2,000 salaries 101-43600-531 (2,000) salaries 101-45100-583 3,000 contracts 101-40100-670 (3,000) contingency . . . ADDITIONAL BUDGETS Activity Center 101-41550-400 (10,500) chgs. 101-41550-442 (6,750) donations 101-41550-449 (26,250) misc. chgs. (43,500) add'j revenue 101-41550-542 8,000 supplies 101-41550-582 33,500 professional services 101-41550-662 2,000 refunds 43,500 Elections 101-41630-400 (6,000) add'[ revenue 101-41630-760 2,000 computer 1 01-41630-503 2,000 temporary employee . 208-46510-930 330,000 operating transfer for prepayment of debt 208-49708-616 1,000 adj for construction costs 211-46518-830 23,000 1998 interest expense 213-46345-581 320 213-46345-582 76,650 213-46345-583 130,000 213-46345-616 1,277,855 213-46345-840 75 213-46345-850 6,600 213-46345-930 73,000 213-46345-588 500 1,565,000 budget for Valley Park Condo's - carry forward $97,411.56 into 2000 213-46365-582 210,000 213-46365-588 6,000 213-46365-616 2,930,700 213 -46 365.9 30 91,300 3,238,000 budget for Patio Homes \I - carry forward . !Ill I/!I Ii Ii !I' if ADDITIONAL BUDGETS . 213-46335-582 1,500 rehab loan administration 221-46536-690 25,000 higher note payment 221-46510-662 22,000 refund to Hopkins School District 228-46528-690 2,700 higher note payment 229-46510-960 39,000 229-46522-622 20,000 budget for TIF 229 activity 602-44100-680 292,579 depreciation budget 703-48250-622 1,000 intergovernmental 703-48220-535 9,500 paid leave 703-48220-604 29,000 electricity 703-48240-500 10,000 salaries 703-48240-567 5,000 maint. 703-48250-500 6,000 salaries . 707 -48410-563 6,000 707 -48430-567 (6,000) 717-48915-500 1,000 717 -48910-500 (1,000) 747-48730-533 8,000 benefits 747-48730-581 1,000 advertising 747-48735-500 2,500 ice salaries 750-48530-530 6,000 benefits 750-48530-542 7,000 supplies 750-48530-565 7,000 maint. 750-48530-581 7,000 advertising 750-48530-582 43,000 services 750-48530-588 4,000 legal 750-48530-604 15,000 electric Additional costs for programs . -.-- . Section 7.06. ENFORCEMENT OF THE BUDGET. Except as set forth in Section 7.16, the City Manager or the City Council shall not approve any expenditure uncovered by the budget. The City Council may approve expenditures uncovered by the budget if there is sufficient unexpended balance left after deducting the total past expenditures and the sum of all outstanding bills, orders and encumbrances. No employee of the City shall place any orders or make any purchases except for the purpose and to the amounts authorized in the budget. Except as in this Charter otherwise provided, any obligations incurred by any person in the employ of the City for any purpose not authorized in the budget or for any amount in excess of the amount therein authorized shall be a personal obligation upon the person incurring the expenditure. Section 7.07. AL TERA TIONS IN THE BUDGET. Except as set forth in Section 7.16, after the budget shall have been duly adopted, the Council shall not have power to increase the amounts therein fixed, whether by the insertion of new items or otherwise, beyond the estimated revenues, unless the actual receipts shall exceed such estimates, and in that event not beyond such actual receipts. The sums fixed in the budget are appropriated at the beginning of the fiscal year for the several purposes named therein. The Council may reduce salaries or the sums appropriated for any other purpose, . or authorize the transfer of sums from unexpended balances to other purposes. .