CR 11-091 Approve 2011 Budget Modifications to General Fund and Depot Special Revenue FundOctober 4, 2011 -Oca Council Report 2011-091
City of Hopkins
APPROVE 2011 BUDGET MODIFICATIONS TO GENERAL FUND
AND DEPOT SPECIAL REVENUE FUND
Proposed Action
Staff recommends adoption of the following: Move to approve 2011 budget modifications to the General Fund and
Depot Coffee House Special Revenue Fund.
Adoption of this motion will result in a modification to both the General Fund and Depot Coffee House Special
Revenue Fund by providing for a $10,000 transfer from the General Fund to the Depot Fund and increasing the
General Fund revenue and expenditure budgets by $1,740 for a Fire Department grant received for the Sparky
costume. The General Fund revenue and expenditure budget will then total $10,301,067. The total Depot budget
will not change.
Overview
A significant portion of the Depot budget is income from external Foundations. In past years the Depot has been
very successful at obtaining several grants per year that funds the Depot Resource Coordinator position and teen
programs. In 2011 the Foundations have been economically challenged and have not been able to meet all funding
requests. Grants that were awarded in past years have not been renewed or have been reduced. This has been an
added challenge for the Depot Teen Center that annually depends on approximately 30% of their funding from
grants. To replace those dollars the teens have stepped up fund raising increasing events where a cover charge is
collected and have increased revenues from their events. The Depot board has been very conscious of costs and has
worked hard to reduce expenditures.
One of their cost saving measures was to reduce the paid hours of the Depot Teen Coordinator position from 40
hours per week to 30. After discussing the benefits the Depot Teen program brings to our community general
consensus was to return this position to full time. Although the Depot was recently awarded a $10,000 grant they
will fall short of their funding needs for 2011.
Since the General Fund currently funds programs for youth through the joint recreation program and for seniors
through the Activity Center, funding for teen programming would be an appropriate use of General Fund dollars.
Therefore staff is proposing that $10,000 be transferred from the General Fund to the Depot Fund for purposes of
funding operations of teen programming.
Primary Issues to Consider
• Status of the General Fund
• Grant challenges of the Depot Fund
Staff Recommendation
Finance recommends approving the aforementioned budget adjustments detailed on the following page.
Supporting Information
• 2011 General Fund Budget
• 2011 Depot Special Revenue Fund Budget
•Christine Harkess, CPA, CGFM
Finance Director
Financial Impact: $ 1,740
Budget Y/N: N
Source: Grant funds
Related Documents (CIP, ERP, etc):_
2011 Budget
Notes:
0 Additional Information
Adding a $10,000 transfer from the General Fund to the Depot Coffee House Special Revenue Fund will
not increase either budget but rather adjust specific line items. The $10,000 transfer from the General
Fund will reduce the contingency budget and increase transfers out. The $10,000 transfer in the Depot
Fund will increase transfers in and reduce grant income. Because this is a policy change from past years
we would like official council action on this budget change.
The Fire Department was awarded a grant from FM Global Foundation for $1,740 for a Sparky costume.
Neither the income nor the expense was budgeted; therefore we are requesting an increase in the General
Fund revenues and expenditures of $1,740. The net effect is zero but does increase both the revenues and
expenditures to $10,301,067.
A comparison of the General Fund and Depot Fund original budgets and modified budgets is found on the
next page.
Also included in this packet are the original budgets showing budget to actual through September 2011.
•
0
GENERAL FUND
2011
2011
Miscellaneous
Original
Modified
•
Budget
Budget Changes
REVENUES
451,670
-
Property Taxes
$ 8,630,564
$ 8,630,564 $ -
Intergovernmental Revenue & Grants
442,070
443,810 1,740
Licenses, Permits & Fines
515,290
515,290 -
Charges for Service
194,200
194,200 -
Miscellaneous Revenue
21,400
21,400 -
Franchise Fees
290,000
290,000 -
Interest Earnings
75,000
75,000 -
Use of 2009 Budget Reserves
130,803
130,803 -
Total Revenues
$ 10,299,327
$ 10,301,067 $ 1,740
EXPENDITURES
900
900 -
Miscellaneous
City Council
$ 71,547
$ 71,547
$ -
Administrative Services
451,670
451,670
-
Finance
203,243
203,243
-
Legal
135,000
135,000
-
Municipal Building
294,818
294,818
-
Receptionist
44,172
44,172
-
Assessing
167,236
167,236
-
City Clerk
99,415
99,415
-
Inspections
616,607
616,607
-
Police
4,484,387
4,484,387
-
Fire
838,258
839,998
1,740
Public Works
2,174,400
2,174,400
-
Recreation
199,721
199,721
• Activity Center
333,471
333,471
Planning & Zoning
125,182
125,182
-
Tuition Reimbursement
10,200
10,200
-
Contingency
50,000
40,000
(10,000)
Transfer Out
-
10,000
10,000
Total Expenditures
$ 10,299,327
$ 10,301,067
$ 1,740
Net Incr (Decr) in Fund Balance
DEPOT SPECIAL REVENUE FUND
REVENUES
Intergovernmental Revenue
School District Lease (levy for lease)
Foundation/Corporate Grants
2011 2011
Original Modified
Budget Budget Changes
$ 10,000 $ 10,000 $ -
50,000 50,000 -
45,000 35,000 (10,000)
Interest Earned
900
900 -
Miscellaneous
10,000
10,000 -
Contributions & Donations
7,000
7,000 -
Transfer In
-
10,000 10,000
Total Revenues
122,900
122,900 -
EXPENDITURES
Personnel Expenses $ 85,806 $ 85,806 $ -
Material, Supplies & Services 37,061 37,061 -
Capital Outlay - - -
Total Expenditures $ 122,867 $ 122,867 $
Net Incr (Decr) in Fund Balance $ 33 $ 33 $
•
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0
DEPOT COFFEE HOUSE
CODE
PROGRAM 44700
REVENUES
344 State Grants
356 County Grant
370 Interest Earned
380 Rental
383 School District Lease (levy for lease)
400 Charges for services
401 Cover Charge
437 Merchandise Sales
440 Contributions
442 Donations
443 Foundation/Corporate Grants
449 Miscellaneous
TOTALREVENLIES
EXPENDITURES
Salaries and Employee Benefits
500 Regular Employees
503 Part -Time Employees
524 SL Converted/LTD
525 P.E.R.A. Contribution
526 F.I.C.A. Contribution
527 Employee Benefit Plan
531 Workers Compensation
535 Paid Leave Accrual
TOTAL
REVENUE AND EXPENDITURE DETAIL
9/30/2011
Actual Actual Actual
2009 2010 2011
$ - $
4,500 $
-
785
44
(17)
2,626
1,064
300
50,000
50,000
25,000
-
-
2,174
7,565
9,293
8,814
588
144
108
2,410
2,375
1,000
495
360
1,107
20,000
20,000
20,000
1,003
920
-
85,473
88,700
58,486
Budget
2011
$ 10,000
900
2,000
50,000
7,000
1,000
2,000
5,000
45,000
122,900
FUND 219
Percent
of Budget
0.00%
-1.89%
15.00%
50.00%
125.91%
10.80%
50.00%
22.14%
44.44%
47.59%
37,548
39,397
29,748
41,797
71.17%
19,195
17,940
12,248
25,000
48.99%
138
145
116
329
35.18%
3,513
3,790
2,738
4,843
56.54%
4,317
4,281
2,987
5,110
58.45%
6,956
7,378
6,046
7,764
77.87%
332
334
178
441
40.29%
2,180
490
392
522
75.00%
74,179
73,754
54,451
85,806
63.46%
Materials, Supplies and Services, cont.
540 Office Supplies
542 General Supplies
543 Equipment Parts
545 Parts and Other Improvements
550 Minor Equipment
554 Merchandise for Resale
560 Postage
563 Maint & Repair-Equipment/Vehicles
568 Printing
576 Sustainability Project
580 Audit
581 Advertising and Publication
582 Expert & Professional Services
583 Other Contractual Services
584 Telephone - Local
586 Telephone - Cellular
588 Legal Services
602 Heating Fuel - Gas
604 Electricity
605 Disposal Charges
810
541
577
400
144.35%
1,468
582
399
700
56.94%
114
34
-
500
0.00%
212
86
-
500
0.00%
1,234
267
77
1,000
7.72%
770
-
750
500
150.00%
37
170
15
300
4.98%
2,417
4,264
2,623
3,000
87.44%
-
389
-
500
0.00%
125
129
-
6,000
0.00%
250
250
250
250
100.00%
3,030
556
-
2,000
0.00%
1,413
-
-
500
0.00%
8,283
7,581
977
3,000
32.56%
1,393
1,410
692
1,500
46.16%
360
360
210
360
58.33%
-
-
119
-
--
1,211
1,092
960
2,000
48.02%
6,242
6,476
211
1,000
21.12%
820
1,184
-
900
0.00%
Fund Balance December 31,
9
36,618 21,665 9,600
as of 9/30/11
CODE
PROGRAM 44700
Actual
2009
Actual
2010
9/30/2011
Actual
2011
Budget
2011
Percent
of Budget
EXPENDITURES, (cont.)
Materials, Supplies and Services, cont.
611
Equipment Rental
-
-
-
500
0.00%
624
Equipment Charges
199
197
126
167
75.18%
630
Training
394
-
-
600
0.00%
632
Depot Board Approved Expenses
5,640
5,370
2,106
7,000
30.08%
633
Dues and Memberships
75
222
226
200
112.91%
635
Travel/Mileage
375
70
92
400
22.95%
636
Conference Fees
-
250
-
-
--
637
Meals and Lodging
850
173
-
500
0.00%
639
Subscriptions and publications
-
-
-
50
0.00%
652
General Liability
519
469
343
457
74.99%
653
Property Insurance
1,328
1,266
1,025
1,667
61.50%
654
Volunteer Insurance
725
604
532
610
87.15%
665
Miscellaneous Other Charges
-
-
-
-
--
TOTAL
40,292
33,993
12,309
37,061
33.21%
Capital Outlay
730
Improvements - Other than Bldgs.
5,908
-
-
-
--
750
Office Equipment & Furnishings
3,651
-
-
-
--
790
Other Equipment
5,906
-
-
-
--
15,466
-
-
-
--
EXPENDITURE TOTAL $
129,936 $
107,747
$ 66,761
$ 122,867
54.34%
•
NET OPERATING REVENUE $
(44,463) $
(19,047)
$ (8,275)
$ 33
Fund Balance December 31,
9
36,618 21,665 9,600
as of 9/30/11