HomeMy WebLinkAboutItem 11 Supplemental Budget Resolution AGENDA ITEM SUMMARY Meeting Date: 2/4/2013
Meeting Type: Regular Meeting
Staff Contact/Dept.: Bob Duey/Finance
Staff Phone No: 541-726-3740
Estimated Time: 10 Minutes
S P R I N G F I E L D
C I T Y C O U N C I L
Council Goals: Mandate
ITEM TITLE: SUPPLEMENTAL BUDGET RESOLUTION
ACTION
REQUESTED:
Adopt/not adopt the following resolutions:
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE
FOLLOWING FUNDS: General, Street, Special Revenue, Transient Room Tax,
Community Development, Sanitary Sewer Capital, Development Projects, SDC Sanitary
Sewer Reimbursement , SDC Sanitary Sewer Improvement, SDC Transportation
Reimbursement, SDC Transportation Improvement, Insurance, and Vehicle & Equipment
Funds.
ISSUE
STATEMENT:
At various times during the fiscal year the Council is requested to make adjustments
to the annual budget to reflect needed changes in planned activities, to recognize
new revenues, or to make other required changes. These adjustments to resources
and requirements change the current budget and are processed through
supplemental budget requests scheduled by the Finance Department on an annual
basis.
This is the second of three scheduled FY13 supplemental budget requests to come
before Council. The supplemental budget being presented includes adjusting
resources and requirements in: General, Street, Special Revenue, Transient Room Tax,
Community Development, Sanitary Sewer Capital, Development Projects, SDC Sanitary
Sewer Reimbursement, SDC Sanitary Sewer Improvement, SDC Transportation
Reimbursement, SDC Transportation Improvement, Insurance, and Vehicle & Equipment
Funds.
The City Council is asked to approve the attached Supplemental Budget Resolution.
ATTACHMENTS: Attachment 1. Council Briefing Memorandum
Attachment 2. Supplemental Budget Resolution
DISCUSSION/
FINANCIAL
IMPACT:
The overall financial impact of the Supplemental Budget Resolution is to increase
Capital Projects ($36,290), increase Equipment Replacement ($222,200), increase
Operating Expenditures ($179,101), and increase SDC Refunds ($53,546). These
are offset by increasing new revenue ($151,391) and decreasing reserves
($339,746).
Attachment 1 Page 1 of 3
M E M O R A N D U M City of Springfield
Date: 1/25/2013
To: Gino Grimaldi
COUNCIL
From: Bob Duey and Paula Davis
BRIEFING
Subject: SUPPLEMENTAL BUDGET REQUEST
MEMORANDUM
ISSUE:
At various times during the fiscal year the Council is requested to make adjustments to the
annual budget to reflect needed changes in planned activities, to recognize new revenues, or to
make other required adjustments. These adjustments to resources and requirements change the
current budget and are processed through supplemental budget requests scheduled by the
Finance Department on an annual basis.
This is the second of three scheduled FY13 supplemental budget request to come before
Council. The supplemental budget being presented includes adjusting resources and
requirements in the General, Street, Special Revenue, Transient Room Tax, Community
Development, Sanitary Sewer Capital, Development Projects, SDC Sanitary Sewer
Reimbursement , SDC Sanitary Sewer Improvement, SDC Transportation Reimbursement, SDC
Transportation Improvement, Insurance, and Vehicle & Equipment Funds.
The City Council is asked to approve the attached supplemental Budget Resolution.
COUNCIL GOALS/
MANDATE:
Financially Responsible and Stable Government Services
BACKGROUND:
Supplemental budgets may be used to meet unexpected needs or to spend revenues not
anticipated at the time the original budget was adopted. In accordance with Oregon budget law,
notification of this supplemental budget and hearing is made no later than five calendar days
before the public meeting. A public hearing is only required when a supplemental budget
request changes total appropriations within a fund by 10% or greater. The requested
supplemental budget does not exceed the 10% requirement in any of the funds. The attached
information identifies the individual items that are included in the February 04, 2013
Supplemental Budget request.
Changes to the budget included in this request fall into three general categories: Re-
appropriation or carryovers, reallocation of existing resources, and new appropriation requests.
Of these three categories, re-appropriations can be considered “housekeeping” type adjustments,
as they are implementing decisions that Council has made in the past. Re-appropriations (or
carryovers) represent money that was committed by contract in the previous year, but the
contracted work was not completed within the fiscal year. The prior year’s remaining budget
amount needs to be appropriated into this year’s budget to allow final payments to be made in
the current year. Re-appropriations also include money for capital projects that were planned
but not completed in the prior year. The projects are still scheduled to occur and so the funds are
requested to be carried over to the current year’s budget.
Attachment 1 Page 2 of 3
Reallocations move existing approved budget authority between funds or between departments.
These adjustments can include moving money between departments for a capital project or
reallocating reserves within the same fund.
New appropriation requests include both expenditure items that are funded by new revenue, such
as a new grant, and expenditure items that are being requested to be funded out of reserves.
Those requests funded from reserves include items implementing Council direction, emerging
issues identified by the City Executive Team that need to be resolved immediately, or to meet
legal requirements. These requests will not significantly impact reserve balances.
SUPPLEMENT BUDGET REQUESTS
Re-appropriations for previously budgeted projects are requested, totaling $3,672,312:
Insurance Fund
As of January 1, the City is self-funding its employee
health insurance program. Although mid-budget
year the City benefit plan year is the calendar year
and budget appropriation changes are necessary to
accurately record and track expenses. There is no
financial impact on the budget this fiscal year.
$ 3,441,812
Sewer Capital Fund
Authorizes the re-allocation of $230,000 from
Sanitary Sewer Rehab Project Basin 22 to S. 2nd
Street Sewer Replacement $ 230,000
General Fund
Request would re-appropriate funds received from
prior year from Mohawk area businesses to fund the
sidewalk banner program $ 500
Re-allocations move budgetary authority within funds and departments totaling $132,046:
General Fund
Request to appropriate funding from reserves for two
separate additional payments for Buckley House
Sobering Detox Program not included in the base
budget. July – Sept ($11,900) and Oct – April
($16,660). $ 28,500
SDC Sanitary
Reimbursement
and Improvement
Funds,SDC
Transportation
Reimbursement
and Improvement
Funds
Authorizes the transfer from reserves the resources
necessary for refunds to developers for payments
received from downtown development that qualified
for Council/Urban Renewal Board authorized SDC
reduction program. Amounts are Sanitary ($7,255)
and Transportation ($22,787). Also appropriates
$23,504 for pass-through payment of Local Sanitary
Improvement SDC from Peace Health per June 2007
agreement. $ 53,546
Vehicle Equipment
and Replacement
Fund
Request would authorized the Police Department to
utilize additional vehicle replacement reserves to
properly equip replacement patrol cars already
purchased. .
$ 50,000
Attachment 1 Page 3 of 3
The Following New appropriations of $36,290 are requested to be funded with a mix of new
revenues and existing reserves.
Development
Projects Fund
Request would recognize current revenue received
from Developer towards Jasper Trunk Line Sewer
Project, authorizes the transfer other previous
revenues received toward this project from reserves
and appropriates funding towards project costs. $ 36,290
New appropriation requests totaling $150,101 are requested to be funded with new revenues.
General Fund and
Special Revenue
Fund
Requests by the City Manager’s Office to recognize
revenue received from promoting a Springfield EMS
baseball game and the Nick Simmonds Run
appropriating these resources to offset the cost.
$ 3,920
General Fund
Requests made the the City Manager’s Office to
recognize the revenue received by outside agencies to
help reimburse travel costs and appropriating these
resources to offset the cost. $ 607
Street Fund
Request would increase funding for traffic signal
maintance by recognizing revenue from insurance
reimbursement ($3,363) Walmart donation ($5,000)
and IP traffic signal contract ($64,490) $ 72,853
Special Revenue
Fund
Recognizes revenue from two grants to be received
by the Police Department –ODOT Speed ($6,400)
and ODOT Seat Belt ($7,000). $ 13,400
Community
Development Fund
Requests corrects accounting errors made in
processing Supplemental Budget #1 as part of the
consolidation of the Public Works and Development
Services. $ 59,321
New appropriations of $172,200 are requested to be funded with existing reserves.
Special Revenue
Fund
Request authorizes the transfer of police forfeiture
reserves to assist in the funding for the police
telephone replacement project. $ 40,000
Vehicle and
Equipment
Replacement Fund
Authorizes the use of vehicle replacement reserves to
advance the replacement schedule of traffic
motorcycles due to inceased cost of maintenance.
Also increases use of equipment replacement reserves
to replace mobile data terminals in police cars as part
of the entire software package upgrade project. $ 132,200
RECOMMENDED ACTION:
Adopt/not adopt the following resolutions:
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE
FOLLOWING FUNDS: General, Street, Special Revenue, Transient Room Tax, Community
Development, Sanitary Sewer Capital, Development Projects, SDC Sanitary Sewer
Reimbursement , SDC Sanitary Sewer Improvement, SDC Transportation Reimbursement, SDC
Transportation Improvement, Insurance, and Vehicle & Equipment Funds.
Attachment 2Page 1 of 5
ResourcesRequirements
Miscellaneous Receipts847$ Operating Expenses:
City Manager's Office29,847$
Total Operating Expense29,847$
General Fund cont.Non-Departmental Expenses:
Reserves(29,000)
Total Non Departmental Expenses(29,000)$
Total Resources Adjustments847$ Total Requirements Adjustments847$
ResourcesRequirements
Contractual Revenue69,490$ Operating Expenses:
Insurance Reimbursement3,363 Public Works72,853$
Total Resources Adjustments72,853$ Total Requirements Adjustments72,853$
CITY OF SPRINGFIELD
FY 2012-2013
SUPPLEMENTAL BUDGET No. 2
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE FOLLOWING FUNDS:
General, Street, Special Revenue, Transient Room Tax, Community Development, Sanitary Sewer Capital,
Development Projects, SDC Sanitary Sewer Reimbursement , SDC Sanitary Sewer Improvement, SDC
Transportation Reimbursement, SDC Transportation Improvement, Insurance, and Vehicle & Equipment
Funds.
Section 1. Resolution 12-09 is hereby adjusted as follows:
General - Fund 100
Street - Fund 201
RESOLUTION NO._____________
NOW, THEREFORE, BE IT RESOLVED, by the Common Council of the City of Springfield, a Municipal
Corporation of the State of Oregon, as follows:
WHEREAS, this supplemental Budget #2 as amended by Supplemental Budget #1 Resolution #12-18,for the
2012-2013 fiscal year, amends Resolution #12-09.
WHEREAS, the 2012-2013 fiscal year appropriations for the City of Springfield were made by Resolution No. 12-
09 dated June 18, 2012; and,
WHEREAS, at various times during the fiscal year the Common Council is requested to make adjustments to the
fiscal year budget to reflect needed changes in planned activities, to recognize new revenues, or to make other
required adjustments; and,
WHEREAS, the Common Council handles such requests for adjustment to the budget through Supplemental
Budget Resolutions presented at public hearings at which the public may comment on such requests; and,
Comments: Recognizes revenue received from sponsoring a special event and appropriates these funds towards
the cost of the event. Recognizes revenue to be received for travel reimbursement and appropriates this revenue
towards the travel costs. Authorizes the use of reserves to increase funding towards Buckley House as directed by
Council.
Attachment 2Page 2 of 5
Comments: Recognizes new revenue received for the following purposes: Insurance claim reimbursement,
contribution by local business for traffic signal project and contractual payment received for traffic signal
maintenance agreement. Authorized expenditure for traffic signal repair work.
Attachment 2Page 3 of 5
ResourcesRequirements
Grant Revenue13,400$ Operating Expenses:
Police53,400$
Non-Departmental Expenses:
Reserves(40,000)
Total Non Departmental Expenses(40,000)$
Total Resources Adjustments13,400$ Total Requirements Adjustments13,400$
Requirements
Misc Event Revenue3,680$ Operating Expenses:
City Manager's Office3,680$
Total Resources Adjustments3,680$ Total Requirements Adjustments3,680$
ResourcesRequirements
Grants59,321$ Operating Expenses:
Development Services59,321$
Total Resources Adjustments59,321$ Total Requirements Adjustments59,321$
ResourcesRequirements
-$ Capital Projects-
Total Resources Adjustments-$ Total Requirements Adjustments-$
ResourcesRequirements
Developer Contribution1,290$ Non-Departmental Expenses:
Reserves(35,000)$
Capital Projects36,290$
Total Resources Adjustments1,290$ Total Requirements Adjustments1,290$
Development Projects - Fund 420
Transient Room Tax- Fund 208
Community Development - Fund 210
Comments: Corrects accounting errors made in processing Supplemental Budget #1 as part of the consolidation
of the Public Works and Development Services Departments.
Sanitary Sewer Capital - Fund 409
Comments: Authorizes the re-allocation of $230,000 from Sanitary Sewer Rehab Project Basin 22 to S. 2nd Street
Sewer Replacement
Comments: Recognizes revenue received from sponsoring a special event and authorized appropriating these
funds towards the cost of the event.
Special Revenue - Fund 204
Comments: Recognizes the Police Departments receipt of 2 grant to help pay for officer's time and authorized the
use of police forfeiture reserves to assist in the funding to replace the Police telephone system.
Attachment 2Page 4 of 5
ResourcesRequirements
-$ Operating Expenses:
Public Works4,875$
Total Operating Expense4,875$
Non-Departmental Expenses:
Reserves(4,875)
Total Non Departmental Expenses(4,875)$
Total Resources Adjustments-$ Total Requirements Adjustments-$
ResourcesRequirements
-$ Operating Expenses:
Public Works25,884$
Total Operating Expense25,884$
Non-Departmental Expenses:
Reserves(25,884)
Total Non Departmental Expenses(25,884)$
Total Resources Adjustments-$ Total Requirements Adjustments-$
ResourcesRequirements
-$ Operating Expenses:
Public Works4,906$
Total Operating Expense4,906$
Non-Departmental Expenses:
Reserves(4,906)
Total Non Departmental Expenses(4,906)$
Total Resources Adjustments-$ Total Requirements Adjustments-$
ResourcesRequirements
-$ Operating Expenses:
Comments: 22,787
Comments: Recognizes current revenue received from Developer towards Jasper Trunk Line Sewer Project,
authorizes the transfer other previous revenues received toward this project from reserves and appropriates
funding towards project costs.
SDC Transportation Reimbursement - Fund 446
Comments: Authorizes the transfer from reserves the resources necessary for refunds to developers for payments
received from downtown development that qualified for Council/Urban Renewal Board authorized SDC reduction
program.
SDC Transportation Improvement - Fund 447
Comments: Authorizes the transfer from reserves the resources necessary for refunds to developers for payments
received from downtown development that qualified for Council/Urban Renewal Board authorized SDC reduction
program.
Sanitary Sewer Reimbursement SDC - Fund 442
Sanitary Sewer Improvement SDC - Fund 443
Attachment 2Page 5 of 5
Public Works17,881$
Total Operating Expense17,881$
Non-Departmental Expenses:
Reserves(17,881)
Total Non Departmental Expenses(17,881)$
Total Resources Adjustments-$ Total Requirements Adjustments-$
ResourcesRequirements
Operating Expenses:
Human Resources-$
Total Operating Expense-$
Non-Departmental Expenses:
-$ Reserves-
Total Non Departmental Expenses-$
Total Resources Adjustments-$ Total Requirements Adjustments-$
ResourcesRequirements
Beginning Cash Balance-$ Operating Expenses:
Police182,200$
Total Operating Expense182,200$
Vehicle & Equipment Fund cont.Non-Departmental Expenses:
Reserves(182,200)$
Total Resources Adjustments-$ Total Requirements Adjustments-$
Total Resources Adjustments151,391$ Total Requirements Adjustments151,391$
Attest:
Comments: Authorizes the Police Department to replace motorcycles from vehicle replacement reserves earlier
than scheduled due to high maintain ace costs. Authorized the Police Department to utilize additional vehicle
replacement reserves to properly equipment replacement patrol cars already purchased.
Comments: As of January 1, the City is self-funding its employee health insurance program. Although mid-budget
year the City benefit plan year is the calendar year and budget appropriation changes are necessary to accurately
record and track expenses. There is no financial impact on the budget this fiscal year.
Vehicle & Equipment - Fund 713
Comment: Authorizes the transfer from reserves the resources necessary for refunds to developers for payments
received from downtown development that qualified for Council/Urban Renewal Board authorized SDC reduction
program.
Mayor Christine L Lundberg
City Recorder Amy Sowa
Section 2. This resolution shall take effect upon adoption by the Council and approval by the Mayor.
Adopted by the Common Council of the City of Springfield this 4th day of February, 201 3 by a vote of ______for
and ______against.
Insurance - Fund 707