HomeMy WebLinkAboutItem 08- Supplemental Budget 4AGENDA ITEM SUMMARY Meeting Date:
6/20/2023
Meeting Type:
Regular Meeting
Staff Contact/Dept.:
Neil Obringer/Finance
Staff Phone No:
541.736.1032
Estimated Time:
10 Minutes
SPRINGFIELD Council Goals:
Provide Financially
CITY COUNCIL
Responsible and
STATEMENT:
Innovative Government
Services
ITEM TITLE: FY23 SUPPLEMENTAL BUDGET 4
requirements change the current budget and are processed through supplemental
ACTION
Conduct a public hearing and adopt/not adopt the following resolutions:
REQUESTED:
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE
FOLLOWING FUNDS; GENERAL, SPECIAL REVENUE, FIRE LOCAL
OPTION LEVY, REGIONAL WASTEWATER CAPITAL, STREET CAPITAL,
AMBULANCE, INSURANCE, AND VEHICLE & EQUIPMENT.
ISSUE
At various times during the fiscal year, the Council is requested to adjust the annual
STATEMENT:
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. This is the fourth of four
FY23 supplemental budget requests to come before Council.
The City Council is asked to approve the attached Supplemental Budget Resolution.
ATTACHMENTS:
1. Council Briefing Memorandum
2. Supplemental Budget Resolution and Exhibit A
DISCUSSION/ The overall financial impact of the Supplemental Budget Resolution is to adjust
FINANCIAL department Operating Expenditures by $1,999,948, Capital Expenditures by
IMPACT: $1,050,000, and Interfund Transfer Expense by $5,534. These are offset by a
reduction in Reserves of $2,331,008 and the recognition of Resources totaling
$724,474.
MEMORANDUM
City of Springfield
Date: 6/20/2023
To: Nancy Newton, City Manager COUNCIL
From: Nathan Bell, Finance Director BRIEFING
Neil Obringer, Budget & Procurement Manager
Subject: FY23 SUPPLEMENTAL BUDGET 4 MEMORANDUM
ISSUE:
At various times during the fiscal year, the Council is requested to adjust 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. This is the
fourth of four FY23 supplemental budget requests to come before Council.
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 a 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. Notification of this public hearing was published in the Chronicle at
least five days prior to the public hearing. The attached information identifies the individual items
that are included in the June 20, 2023 Supplemental Budget request.
This supplemental budget consists of new appropriation requests and 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.
Summary of Proposed Changes by Fund:
Special Revenue Fund 204
Increase Development and Public Works Department operating expense by $495,000 offset
by a reduction in the ARPA reserve. The proposed funds support the installation of security
improvements in the Council Chambers. Due to inflation and determination of the final
scope, the original budgeted amount is insufficient to complete the project.
Increase Development and Public Works Department operating expense by $350,000 offset
by a reduction in the ARPA reserve. The proposed funds support the redesign of the former
FireMed area into the new City Manager suite and expansion of the Library into the former
City Manager's Office space. Due to inflation and determination of the final scope, the
original budgeted amount is insufficient to complete the project.
Increase Finance Department operating expense by $158,138 through the use of ARPA funds
to support a required version upgrade for the City's budget software (BOARD). Prior to the
last supplemental budget, it was anticipated that the cost of this upgrade could be absorbed
within existing appropriations. However, on May 11, 2024, staff were provided with a quote
from the vendor that was higher than can be absorbed. Staff are proposing to fund this
upgrade using available ARPA funds.
FY23 Supplemental Budget 4 Attachment 1, Page 1 of 2 Page 1 of 2
Increase Information Technology Department operating expense by $96,870 through the use
of ARPA funds to provide the budget necessary for implementation of the City's new website
and first year of support. The cost of this service was not known until vendor selection was
completed.
Increase Police Department operating expense by $320,000 offset by a reduction in the
ARPA reserve. The proposed funds allow for the replacement of the phone system which
supports Springfield dispatch. The current phone system requires the use of workarounds
which have proven unreliable, leading to the need for replacement with an industry standard
solution. The workaround devices have recently started to fail with greater frequency leading
to the need for immediate action.
Street Capital Fund 434
• Increase Development and Public Works Department capital expense by $100,000 to support
the 42nd Street Overlay (IP to Marcola) project. This project was not planned to begin in
FY23, but due to Council direction, the timing was moved up. This increase is offset through
a reduction in the Street Capital Project Reserve utilizing the $12M in Federal funds received
in FY22.
Ambulance Fund 615
• Recognize $480,000 in unanticipated revenue from the Ground Emergency Medical
Transport (GEMT) Coordinated Care Organization (CCO) program and increase Fire and
Life Safety operating expense for overtime expense which was greater than budgeted due to
an EMS redesign initiative. The supplemental also provides for the GEMT Non Federal
Share payment of $45,000, with the balance of $205,000 going to reserves.
RECOMMENDED ACTION:
Conduct a public hearing and adopt/not adopt the following resolutions:
A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE FOLLOWING
FUNDS; GENERAL, SPECIAL REVENUE, FIRE LOCAL OPTION LEVY, REGIONAL
WASTEWATER CAPITAL, STREET CAPITAL, AMBULANCE, INSURANCE, AND
VEHICLE & EQUIPMENT.
FY23 Supplemental Budget 4 Attachment 1, Page 2 of 2 Page 2 of 3
General Fund - 100
Department Operating
City Manager's Office
Development & Public Works
Finance
Fire and Life Safety
Human Resources
Information Technology
Legal Services
Library
Police
Total Department Operating
Non -Departmental
Transfers
Contingency
Reserves*
Total Non -Departmental
Total General Fund
EXHIBIT A
FY2022-23
SUPPLEMENTAL BUDGET
852,378 - 401,339 - - 1,000 1,254,717
1,000,000 - - - - (87,334) 912,666
8,664,351 (189,689) (466,339) 8,008,323
10,516,729 (189,689) (65,000) (86,334) 10,175,706
$ 53,299,005 $ 15,374 $ 121,078 $ - $ 104,887 $ - $ 53,540,344
General Fund Commentary:
1.) Increase Eugene -Springfield Fire and Life Safety overtime expense by $64,887 in the General Fund and $22,053 in the Fire Levy Fund to account for unplanned personnel expenditures
related to conflagrations within Oregon occurring between July 1, 2022 - October 31, 2022. These additional expenditures are offset by revenue received from the State of Oregon.
2.) Increase City Attorney's Office operating expense $40,000 to support appeal of the Climate -Friendly and Equitable Communities (CFEC) administrative rules (adopted July 21, 2022) by a
coalition of local governments including Springfield. On December 29, 2022, the Court of Appeals ordered on its own motion to expedite the timeline for briefing and deciding the appeal.
Legal costs that were expected to accrue in the next fiscal year (FY23-24) will now be expended during the current fiscal year (FY 22-23), to meet the Court's expedited timeline.
Appropriations
FY23 Supplemental Supplemental Supplemental Supplemental Transfers & FY23
Street Fund - 201 Adopted Budget Budget 1 Budget 2 Budget 3 Budget 4 Adiustments Revised Budget
Department Operating
City Manager's Office $ 57,912 $ - $ - $ - $ - $ - $ 57,912
Development & Public Works 6,951,767 - - - - - 6,951,767
Finance 68,156 68,156
Total Department Operating 7,077,835 7,077,835
Non -Departmental
Transfers 150,000 - - - - - 150,000
Contingency 200,000 - - - - - 200,000
Reserves* 2,167,503 6,972 2,174,475
Total Non -Departmental 2,517,503 6,972 2,524,475
Total Street Fund $ 9,595,338 $ 6,972 $ $ $ $ $ 9,602,310
Street Fund Commentary:
- No current activity.
Attachment 2, Page 1 of 8
Appropriations
FY23
Supplemental
Supplemental
Supplemental Supplemental
Transfers &
FY23
Adopted Budget
Budget 1
Budget 2
Budget 3 Budget 4
Adjustments Revised Budget
$ 1,599,228
$ 82,293
$ -
$ - $ -
$ (1,000) $
1,680,521
3,105,437
-
65,000
- -
-
3,170,437
2,595,074
-
-
- -
-
2,595,074
12,589,148
10,350
21,078
- 64,887
87,334
12,772,797 (1)
750,152
-
-
- -
-
750,152
1,856,407
-
-
- -
-
1,856,407
887,735
100,000
100,000
- 40,000
-
1,127,735 (2)
2,062,570
12,420
-
- -
-
2,074,990
17,336,526
17,336,526
42,782,276
205,063
186,078
104,887
86,334
43,364,638
852,378 - 401,339 - - 1,000 1,254,717
1,000,000 - - - - (87,334) 912,666
8,664,351 (189,689) (466,339) 8,008,323
10,516,729 (189,689) (65,000) (86,334) 10,175,706
$ 53,299,005 $ 15,374 $ 121,078 $ - $ 104,887 $ - $ 53,540,344
General Fund Commentary:
1.) Increase Eugene -Springfield Fire and Life Safety overtime expense by $64,887 in the General Fund and $22,053 in the Fire Levy Fund to account for unplanned personnel expenditures
related to conflagrations within Oregon occurring between July 1, 2022 - October 31, 2022. These additional expenditures are offset by revenue received from the State of Oregon.
2.) Increase City Attorney's Office operating expense $40,000 to support appeal of the Climate -Friendly and Equitable Communities (CFEC) administrative rules (adopted July 21, 2022) by a
coalition of local governments including Springfield. On December 29, 2022, the Court of Appeals ordered on its own motion to expedite the timeline for briefing and deciding the appeal.
Legal costs that were expected to accrue in the next fiscal year (FY23-24) will now be expended during the current fiscal year (FY 22-23), to meet the Court's expedited timeline.
Appropriations
FY23 Supplemental Supplemental Supplemental Supplemental Transfers & FY23
Street Fund - 201 Adopted Budget Budget 1 Budget 2 Budget 3 Budget 4 Adiustments Revised Budget
Department Operating
City Manager's Office $ 57,912 $ - $ - $ - $ - $ - $ 57,912
Development & Public Works 6,951,767 - - - - - 6,951,767
Finance 68,156 68,156
Total Department Operating 7,077,835 7,077,835
Non -Departmental
Transfers 150,000 - - - - - 150,000
Contingency 200,000 - - - - - 200,000
Reserves* 2,167,503 6,972 2,174,475
Total Non -Departmental 2,517,503 6,972 2,524,475
Total Street Fund $ 9,595,338 $ 6,972 $ $ $ $ $ 9,602,310
Street Fund Commentary:
- No current activity.
Attachment 2, Page 1 of 8
Special Revenue Fund - 204
Department Operating
City Manager's Office
Development & Public Works
Finance
Fire and Life Safety
Human Resources
Information Technology
Library
Police
Total Department Operating
Total Development & Public Works Capital Projects
40,000
40,000
Non -Departmental
Reserves* 4,325,763 3,161,253 (608,224) (1,445,008) 5,433,784 (1-5,7)
Total Non -Departmental 4,325,763 3,161,253 (608,224) (1,445,008) 5,433,784
Total Special Revenue Fund $ 11,184,722 $ 12,106,425 $ (9,717) $ - $ 21,200 $ 1,000 $ 23,303,630
Special Revenue Fund Commentary:
1.) Increase Development and Public Works Department operating expense by $25,000 offset by a reduction in the ARPA reserve. The proposed increase supports the installation of security
cameras and security monitoring computers for City Hall. Due to inflation and determination of the final scope, the original budgeted amount is insufficient to complete the project.
2.) Increase Development and Public Works Department operating expense by $495,000 offset by a reduction in the ARPA reserve. The proposed funds support the installation of security
improvements in the Council Chambers. Due to inflation and determination of the final scope, the original budgeted amount is insufficient to complete the project.
3.) Increase Development and Public Works Department operating expense by $350,000, offset by a reduction in the ARPA reserve. The proposed funds support the redesign of the former
FireMed area into the new City Manager suite and expansion of the Library into the former City Manager's Office space. Due to inflation and determination of the final scope, the original
budgeted amount is insufficient to complete the project.
4.) Increase Finance Department operating expense by $158,138 through the use of ARPA funds to support a required version upgrade for the City's budget software (BOARD). Prior to the last
supplemental budget, it was anticipated that the cost of this upgrade could be absorbed within existing appropriations. However, on May 11, 2024, staffwere provided with a quote from the
vendor that was higher than can be absorbed. Staff are proposing to fund this upgrade using available ARPA funds.
5.) Increase Information Technology Department operating expense by $96,870 through the use of ARPA funds to provide the budget necessary for implementation of the City's new website and
first year of support. The cost of this service was not known until vendor selection was completed as a result of the RFP process.
6.) Recognize $21,200 in grant revenue and increase Library operating expense to support several initiatives including $1,500 from Network of National Libraryof Medicine (NNLM) grant
received in for collections, $1,000 from the donation to purchase VOX audiobooks, $1,700 from Springfield Utility Board (SUB) donation for Spring Break and summer programming, $2,000
from Oregon Heritage grant to support a limited duration position for the museum, and $15,000 from For Every Student a Library (FESAL) funding from Northwest Community Credit Union for
materials, programs, and staffing.
7.) Increase Police Department operating expense by $320,000, offset by a reduction in the ARPA reserve. The proposed funds allow for the replacement of the phone system which supports
Springfield dispatch. The current phone system requires the use of workarounds which have proven unreliable, leading to the need for replacement with an industry standard solution. The
workaround devices have recently started to fail with greater frequency leading to the need for immediate action.
Appropriations
Appropriations
FY23
Supplemental Supplemental Supplemental Supplemental Transfers &
FY23
Supplemental
Supplemental
Supplemental Supplemental
Transfers &
FY23
Adopted Budget
Budged
Budget 2
Budget 3 Budget 4
Adjustments
Revised Budget
Development & Public Works
$ 273,934
$ 29,976
$ -
$ - $ -
$ 1,000
$ 304,910
257,308
5,534,827
6,815,262
277,500
- 870,000
-
13,497,589
(1-3)
14,000
1,000,000
-
- 158,138
-
1,172,138
(4)
270,508
630,000
35,724
- -
-
936,232
Total Transient Room Tax Fund
103,622
-
-
- -
-
103,622
143,889
-
-
- 96,870
-
240,759
(5)
125,180
141,740
38,163
- 21,200
-
326,283
(6)
393,000
288,194
247,120
320,000
1,248,314
(7)
6,858,959
8,905,172
598,507
1,466,208
1,000
17,829,846
40,000
40,000
Non -Departmental
Reserves* 4,325,763 3,161,253 (608,224) (1,445,008) 5,433,784 (1-5,7)
Total Non -Departmental 4,325,763 3,161,253 (608,224) (1,445,008) 5,433,784
Total Special Revenue Fund $ 11,184,722 $ 12,106,425 $ (9,717) $ - $ 21,200 $ 1,000 $ 23,303,630
Special Revenue Fund Commentary:
1.) Increase Development and Public Works Department operating expense by $25,000 offset by a reduction in the ARPA reserve. The proposed increase supports the installation of security
cameras and security monitoring computers for City Hall. Due to inflation and determination of the final scope, the original budgeted amount is insufficient to complete the project.
2.) Increase Development and Public Works Department operating expense by $495,000 offset by a reduction in the ARPA reserve. The proposed funds support the installation of security
improvements in the Council Chambers. Due to inflation and determination of the final scope, the original budgeted amount is insufficient to complete the project.
3.) Increase Development and Public Works Department operating expense by $350,000, offset by a reduction in the ARPA reserve. The proposed funds support the redesign of the former
FireMed area into the new City Manager suite and expansion of the Library into the former City Manager's Office space. Due to inflation and determination of the final scope, the original
budgeted amount is insufficient to complete the project.
4.) Increase Finance Department operating expense by $158,138 through the use of ARPA funds to support a required version upgrade for the City's budget software (BOARD). Prior to the last
supplemental budget, it was anticipated that the cost of this upgrade could be absorbed within existing appropriations. However, on May 11, 2024, staffwere provided with a quote from the
vendor that was higher than can be absorbed. Staff are proposing to fund this upgrade using available ARPA funds.
5.) Increase Information Technology Department operating expense by $96,870 through the use of ARPA funds to provide the budget necessary for implementation of the City's new website and
first year of support. The cost of this service was not known until vendor selection was completed as a result of the RFP process.
6.) Recognize $21,200 in grant revenue and increase Library operating expense to support several initiatives including $1,500 from Network of National Libraryof Medicine (NNLM) grant
received in for collections, $1,000 from the donation to purchase VOX audiobooks, $1,700 from Springfield Utility Board (SUB) donation for Spring Break and summer programming, $2,000
from Oregon Heritage grant to support a limited duration position for the museum, and $15,000 from For Every Student a Library (FESAL) funding from Northwest Community Credit Union for
materials, programs, and staffing.
7.) Increase Police Department operating expense by $320,000, offset by a reduction in the ARPA reserve. The proposed funds allow for the replacement of the phone system which supports
Springfield dispatch. The current phone system requires the use of workarounds which have proven unreliable, leading to the need for replacement with an industry standard solution. The
workaround devices have recently started to fail with greater frequency leading to the need for immediate action.
Attachment 2, Page 2 of 8
Appropriations
FY23
Supplemental Supplemental Supplemental Supplemental Transfers &
FY23
Transient Room Tax Fund - 208
Adopted Budget
Budget 1 Budget 2 Budget 3 Budget 4 Adjustments
Revised Budget
Department Operating
City Manager's Office
$ 242,212
$ - $ - $ - $ - $ -
$ 242,212
Development & Public Works
32,874
- - - - -
32,874
Library
249,771
7,537
257,308
Total Department Operating
524,857
7,537
532,394
Non -Departmental
Transfers
944,444
- - - - -
944,444
Reserves*
1,772,561
240,730
2,013,291
Total Non -Departmental
2,717,005
240,730
2,957,735
Total Transient Room Tax Fund
$ 3,241,862
$ 248,267 $ - $ - $ - $ -
$ 3,490,129
Transient Room Tax Fund Commentary:
- No current activity.
Attachment 2, Page 2 of 8
Non -Departmental
Contingency 45000 - - - - (12,736) 32,264
Reserves* 1,639,130 27,207 1,666,337
Total Non -Departmental 1,684,130 27,207 (12,736) 1,698,601
Total Fire Local Option Levy Fund $ 3,331,225 $ 27,207 $ 8,917 $ - $ 22,053 $ - $ 3,389,402
Fire Local Option Levy Fund Commentary:
1.) See General Fund Commentary #1.
Appropriations
FY23
Appropriations
FY23
Police Local Option Levy Fund - 236
Adopted Budget
FY23
Supplemental
Supplemental
Supplemental
Supplemental
Transfers &
Finance
FY23
$ - $ - $ - $ - $ -
Adopted Budget
Budget 1
Budget 2
Budget 3
Budget 4
Adjustments
Revised Budget
Community Development Fund - 210
7,626,929
Total Department Operating
7,925,984
492,000
8,417,984
Non -Departmental
Department Operating
Contingency
150,000
- - - - -
150,000
Reserves*
2,104,665
56,373
2,161,038
Development & Public Works
$ 1,321,783
$ -
$ 665,146
$ -
$ -
$ -
$
1,986,929
Finance
26,041
26,041
Total Department Operating
1,347,824
665,146
2,012,970
Non -Departmental
Reserves*
6,991
199,652
206,643
Total Non -Departmental
6,991
199,652
206,643
Total Community Development Fund
$ 1,354,815
$ 199,652
$ 665,146
$ -
$ -
$ -
$
2,219,613
Community Development Fund Commentary:
- No current activity.
Appropriations
FY23
Supplemental
Supplemental
Supplemental
Supplemental
Transfers &
FY23
Building Code Fund - 224
Adopted Budget
Budget 1
Budget 2
Budget 3
Budgct 4
Adiustments
Revised
Budget
Department Operating
City Manager's Office
$ 22,647
$ -
$ -
S -
$ -
$ -
$
22,647
Development & Public Works
1,396,226
-
-
-
-
-
1,396,226
Fire & Life Safety
84,213
84,213
Total Department Operating
1,503,087
1,503,087
Non -Departmental
Contingency
35,000
-
-
-
-
-
35,000
Reserves*
3,680,726
312,548
3,993,274
Total Non -Departmental
3,715,726
312,548
4,028,274
Total Building Fund
$ 5,218,813
$ 312,548
$ -
$ -
$ -
$ -
$
5,531,361
Building Code Fund Commentary:
- No current activity.
Appropriations
FY23
Supplemental
Supplemental
Supplemental
Supplemental
Transfers &
FY23
Fire Local Option Levy Fond - 235
Adopted Budget
Budget 1
Budget 2
Budget 3
Budget 4
Adjustments
Revised Budget
Department Operating
Fire and Life Safety
$ 1,647,095
$
$ 8,917
$
$ 22,053
$ 12,736
$
1,690,801 (1)
Total Department Operating
1,647,095
8,917
22,053
12,736
1,690,801
Non -Departmental
Contingency 45000 - - - - (12,736) 32,264
Reserves* 1,639,130 27,207 1,666,337
Total Non -Departmental 1,684,130 27,207 (12,736) 1,698,601
Total Fire Local Option Levy Fund $ 3,331,225 $ 27,207 $ 8,917 $ - $ 22,053 $ - $ 3,389,402
Fire Local Option Levy Fund Commentary:
1.) See General Fund Commentary #1.
Police Local Option Levy Fund Commentary:
- No current activity.
Attachment 2, Page 3 of 8
Appropriations
FY23
Supplemental Supplemental Supplemental Supplemental Transfers &
FY23
Police Local Option Levy Fund - 236
Adopted Budget
Budget 1 Budget 2 Budget 3 Budget 4 Adjustments
Revised Budget
Department Operating
Finance
$ 701,355
$ - $ - $ - $ - $ -
$ 701,355
Legal Services
89,700
89,700
Police
7,134,929
492,000
7,626,929
Total Department Operating
7,925,984
492,000
8,417,984
Non -Departmental
Contingency
150,000
- - - - -
150,000
Reserves*
2,104,665
56,373
2,161,038
Total Non -Departmental
2,254,665
56,373
2,311,038
Total Police Local Option Levy Fund
$ 10,180,649
$ 548,373 $ $ - $ - $ -
$ 10,729,022
Police Local Option Levy Fund Commentary:
- No current activity.
Attachment 2, Page 3 of 8
Development Projects Fund Commentary:
- No current activity.
Appropriations
Appropriations
FY23
FY23
Supplemental
Supplemental
Supplemental
Supplemental
Transfers &
FY23
Bond Sinking Fund - 306
Adopted Budget
Budget 1
Budget 2
Budget 3
Budget 4
Adjustments
Revised Budget
Non -Departmental
Development & Public Works
$ 3,896,000
$ 1,331,580
$ $ -
$
Debt Service
$ 4,016,880
$ -
$ -
$ -
$ -
$ -
$ 4,016,880
Unappropriated Ending Fund Balance*
425,458
31,656
14,412,431
19,963,000
950,000
55,000
457,114
Total Non -Departmental
4,442,338
31,656
4,473,994
24,744
-
- -
-
-
24,744
Total Bond Sinking Fund
$ 4,442,338
$ 31,656
$
$ -
$ -
$ -
$ 4,473,994
62,746,773
(9,277,729)
(19,963,000)
(950,000)
Bond Sinking Fund Commentary:
32,556,044
Total Regional Wastewater Capital Fund
$ 97,542,773
$ 6,466,282
$ - $ -
$ -
$ - $
- No current activity.
Appropriations
FY23
Supplemental
Supplemental
Supplemental
Supplemental
Transfers &
FY23
Development Assessment Fund - 419
Adopted Budget
Budget 1
Budget 2
Budget 3
Budget 4
Adiustments
Revised Budget
Non -Departmental
Reserves*
$ 798,816
$ (8,308)
$ -
$ -
$ -
$ -
$ 790,508
Total Non -Departmental
798,816
(8,308)
790,508
Total Development Assessment Fund
$ 798,816
$ (8,308)
$
$ -
$ -
$ -
$ 790,508
Development Assessment Fund Commentary:
- No current activity.
Appropriations
FY23
Supplemental
Supplemental
Supplemental
Supplemental
Transfers &
FY23
Development Projects Fund - 420
Adopted Budget
Budget 1
Budget 2
Budget 3
Budget 4
Adjustments
Revised Budget
Total Development & Public Works Capital Projects
$ 313,812
$ -
$
$ -
$ -
$ -
$ 313,812
Non -Departmental
Reserves*
3,674,469
557,162
4,231,631
Total Non -Departmental
3,674,469
557,162
4,231,631
Total Development Projects Fund
$ 3,988,281
$ 557,162
$ -
$ -
$ -
$ -
$ 4,545,443
Development Projects Fund Commentary:
- No current activity.
Regional Wastewater Capital Fund Commentary:
1.) Increase Development and Public Works Department capital expense by $950,000 to support the update of the Treatment Plant Facilities Plan, as approved by the MWMC Commission
These increases to expense are offset by a reduction in the Capital Project Reserve of $754,300 and a reduction in the Equipment Replacement Reserve of $195,700.
Attachment 2, Page 4 of 8
Appropriations
FY23
Supplemental
Supplemental Supplemental
Supplemental
Transfers &
FY23
Regional Wastewater Capital Fund - 433
Adopted Budget
Budget 1
Budget 2 Budget 3
Budget 4
Adjustments Revised Budget
Department Operating
Development & Public Works
$ 3,896,000
$ 1,331,580
$ $ -
$
$ (55,000) $
5,172,580
Total Department Operating
3,896,000
1,331,580
(55,000)
5,172,580
Total Development & Public Works Capital Projects
30,900,000
14,412,431
19,963,000
950,000
55,000
66,280,431 (1)
Non -Departmental
Transfers
24,744
-
- -
-
-
24,744
Reserves*
62,722,029
(9,277,729)
(19,963,000)
(950,000)
32,531,300 (1)
Total Non -Departmental
62,746,773
(9,277,729)
(19,963,000)
(950,000)
32,556,044
Total Regional Wastewater Capital Fund
$ 97,542,773
$ 6,466,282
$ - $ -
$ -
$ - $
104,009,055
Regional Wastewater Capital Fund Commentary:
1.) Increase Development and Public Works Department capital expense by $950,000 to support the update of the Treatment Plant Facilities Plan, as approved by the MWMC Commission
These increases to expense are offset by a reduction in the Capital Project Reserve of $754,300 and a reduction in the Equipment Replacement Reserve of $195,700.
Attachment 2, Page 4 of 8
Non -Departmental
Reserves* 7,197,612 (2,621,260) (10,884) (118,000) 4,447,468 (1-2)
Total Non -Departmental 7,197,612 (2,621,260) (10,884) (118,000) 4,447,468
Total Street Capital Fund $ 10,107,781 $ (721,260) $ 401,339 $ - $ - $ - $ 9,787,860
Street Capital Fund Commentary:
1.) Increase Development and Public Works Department capital expense by $100,000 to support the 42nd Street Overlay (IP to Marcola) project. This project was not planned to begin in FY23,
but due to Council direction, the timing was moved up. This increase is offset through a reduction in the Street Capital Project Reserve, utilizing a portion of the $12M in Federal funds received
in FY22.
2.) Increase Development and Public Works Department operating expense by $18,000 to pay merchant fees for purchases made at the CMD front counter and online by credit card.
Development activity and credit card use was higher than anticipated resulting in higher than budgeted merchant fee expense. This increase to expense is offset through a reduction in the Capital
Project Reserve.
Appropriations
Appropriations
FY23
Supplemental Supplemental Supplemental Supplemental Transfers &
FY23
Street Capital Fund - 434
Adopted Budget
Budget 1 Budget 2 Budget 3 Budget 4 Adjustments
Revised Budget
Department Operating
Budget 2 Budget 3 Budget 4 Adjustments
Revised Budget
Department Operating
Development & Public Works
$ 137,069
$ - $ S $ 18,000 $
$ 155,069 (2)
Total Department Operating
137,069
18,000
155,069
Total Development & Public Works Capital Projects
2,773,100
1,900,000 412,223 100,000
5,185,323 (1)
Non -Departmental
Reserves* 7,197,612 (2,621,260) (10,884) (118,000) 4,447,468 (1-2)
Total Non -Departmental 7,197,612 (2,621,260) (10,884) (118,000) 4,447,468
Total Street Capital Fund $ 10,107,781 $ (721,260) $ 401,339 $ - $ - $ - $ 9,787,860
Street Capital Fund Commentary:
1.) Increase Development and Public Works Department capital expense by $100,000 to support the 42nd Street Overlay (IP to Marcola) project. This project was not planned to begin in FY23,
but due to Council direction, the timing was moved up. This increase is offset through a reduction in the Street Capital Project Reserve, utilizing a portion of the $12M in Federal funds received
in FY22.
2.) Increase Development and Public Works Department operating expense by $18,000 to pay merchant fees for purchases made at the CMD front counter and online by credit card.
Development activity and credit card use was higher than anticipated resulting in higher than budgeted merchant fee expense. This increase to expense is offset through a reduction in the Capital
Project Reserve.
Sanitary Sewer Operations Fund Commentary:
- No current activity.
Appropriations
FY23
Supplemental Supplemental
Supplemental Supplemental Transfers & FY23
Sanitary Sewer Operations Fund - 611
Adopted Budget
Budget 1 Budget 2
Budget 3 Budget 4 Adjustments Revised Budget
Department Operating
Budget 2 Budget 3 Budget 4 Adjustments
Revised Budget
Department Operating
City Manager's Office
$ 81,907
$ - $ -
$ - $ - $ - $ 81,907
Development & Public Works
5,013,493
- -
- - - 5,013,493
Finance
61,922
22,115,080
61,922
Total Department Operating
5,157,322
Finance
5,157,322
Total Development & Public Works Capital Projects
10,421,782
22,319,896
10,421,782
85,000
22,504,896
Non -Departmental
Debt Service
1,708,000
- -
- - - 1,708,000
Contingency
150,000
- -
- - - 150,000
Reserves*
25,632,532
874,715
26,507,247
Total Non -Departmental
27,490,532
874,715
28,365,247
Total Sewer Operations Fund
$ 43,069,636
$ 874,715 $ -
$ - $ - $ - $ 43,944,351
Sanitary Sewer Operations Fund Commentary:
- No current activity.
Regional Wastewater Fund Commentary
- No current activity.
Attachment 2, Page 5 of 8
Appropriations
FY23
Supplemental
Supplemental Supplemental Supplemental Transfers &
FY23
Regional Wastewater Fund - 612
Adopted Budget
Budget 1
Budget 2 Budget 3 Budget 4 Adjustments
Revised Budget
Department Operating
City Manager's Office
$ 17,222
$ -
$ - $ - $ - $ -
$ 17,222
Development & Public Works
22,115,080
100,000
85,000 - - -
22,300,080
Finance
187,593
187,593
Total Department Operating
22,319,896
100,000
85,000
22,504,896
Non -Departmental
Transfers
14,600,000
-
-
14,600,000
Debt Service
4,108,550
-
- - - -
4,108,550
Reserves*
10,760,277
1,320,719
(85,000)
11,995,996
Total Non -Departmental
29,468,827
1,320,719
(85,000)
30,704,546
Total Regional Wastewater Fund
$ 51,788,723
$ 1,420,719
$ - $ - $ - $ -
$ 53,209,442
Regional Wastewater Fund Commentary
- No current activity.
Attachment 2, Page 5 of 8
Attachment 2, Page 6 of 8
Appropriations
FY23
Supplemental
Supplemental
Supplemental Supplemental
Transfers &
FY23
Ambulance Fund - 615
Adopted Budget
Bud2ct 1
Budget 2
Budget 3 Budget 4
Adiustments
Revised Budeet
Department Operating
Fire and Life Safety
$ 6,781,261
$ 32,600
$ 194,438
$ - $ 365,800
$ 58,108
$ 7,432,207 (1,2)
Total Department Operating
6,781,261
32,600
194,438
365,800
58,108
7,432,207
Non -Departmental
Contingency
150,000
-
-
- -
(58,108)
91,892
Reserves*
5,683
(81,152)
205,000
129,531 (1)
Total Non -Departmental
155,683
(81,152)
205,000
(58,108)
221,423
Total Ambulance Fund
$ 6,936,944
$ (48,552)
$ 194,438
$ - $ 570,800
$ -
$ 7,653,630
Ambulance Fund Commentary:
1.) Recognize $480,000 in unanticipated revenue from the Ground
Emergency Medical Transport (GEMT) Coordinated Care Organization (CCO) program and increase Fire and Life Safety
operating expense for overtime expenses which were greater
than budgeted due to an EMS redesign initiative which was
initiated after the development of the adopted budget or prior
supplementals. The supplemental also provides for the GEMT Non Federal Share
payment of $45,000, with the balance of $205,000 falling to reserves.
2.) Recognize $90,800 in unanticipated revenue from medic
standby staffing at special events and increase
overtime expense in the Fire and Life Safety Department to offset costs.
Appropriations
FY23
Supplemental
Supplemental
Supplemental Supplemental
Transfers &
FY23
Storm Drainage Operating Fund - 617
Adopted Budget
Budget 1
Budget 2
Budget 3 Budget 4
Adiustments
Revised Budget
Department Operating
City Manager's Office
$ 82,228
$ -
$ -
$ - $ -
$ -
$ 82,228
Development & Public Works
6,969,180
198,000
35,000
- -
-
7,202,180
Finance
61,923
61,923
Total Department Operating
7,113,330
198,000
35,000
7,346,330
Total Development & Public Works Capital Projects
6,964,464
600,000
7,564,464
Non -Departmental
Contingency
200,000
-
-
- -
-
200,000
Debt Service
551,718
-
-
- -
-
551,718
Reserves*
17,197,422
(235,766)
(35,000)
16,926,656
Total Non -Departmental
17,949,140
(235,766)
(35,000)
17,678,374
Total Drainage Operating Fund
$ 32,026,934
$ 562,234
$ -
$ - $ -
$ -
$ 32,589,168
Storm Drainage Operating Fund Commentary:
- No current activity.
Appropriations
FY23
Supplemental
Supplemental
Supplemental Supplemental
Transfers &
FY23
Booth -Kelly Fund - 618
Adopted Budeet
Budeet 1
Budeet 2
Budeet 3 Budeet 4
Adiustments
Revised Budeet
Department Operating
City Manager's Office
$ 50,583
$
$
$ $
$ -
$ 50,583
Development & Public Works
529,946
300,000
205,000
1,034,946
Total Department Operating
580,528
300,000
205,000
1,085,528
Total Development & Public Works Capital Projects
190,000
(190,000)
Non -Departmental
Transfers
84,237
-
-
- -
-
84,237
Contingency
15,000
-
-
- -
(15,000)
-
Reserves•
1,007,633
(40,366)
967,267
Total Non -Departmental
1,106,870
(40,366)
(15,000)
1,051,504
Total Booth -Kelly Fund
$ 1,877,398
$ 259,634
$
$ - $ -
$ -
$ 2,137,032
Booth -Kelly Fund Commentary:
- No current activity.
Attachment 2, Page 6 of 8
Insurance Fund Commentary:
1.) Transfer $5,534 from Insurance Fund reserves to Vehicle and Equipment Fund reserves. It was recently discovered that FYI insurance proceeds were misclassed as a collision repair and
receipted into the Insurance Fund but were actually for a totaled vehicle and should have been receipted into Vehicle and Equipment Fund vehicle reserves.
Appropriations
Appropriations
FY23
Supplemental
FY23
Supplemental
Supplemental
Supplemental
Supplemental
Transfers &
FY23
Regional Fiber Consortium - 629
Adopted Budget
Budget 1
Budget 2
Budget 3
Budget 4
Adjustments
Revised Budget
Department Operating
$ 948,400
$ 585,584
$ 64,684 $ -
$ - $ -
$ 1,598,668
Finance
500
Finance
$ 252,150
$ -
$
$
$
$
$ 252,150
Total Department Operating
252,150
Information Technology
636,115
-
- -
- -
252,150
Non -Departmental
8,000
-
- -
- -
8,000
Police
370,250
Reserves*
413,282
63,031
631,250
Total Department Operating
2,291,565
1,332,962
476,313
Total Non -Departmental
413,282
63,031
476,313
Total Regional Fiber Consortium Fund
$ 665,432
$ 63,031
$ -
$ -
$ -
$ -
$ 728,463
Regional Fiber Consortium Commentary:
(413,033)
(17,466)
8,917,147 (1,2)
Total Non -Departmental
8,830,184
553,962
(413,033)
- No current activity.
8,953,647
Total Vehicle and Equipment Fund
$ 11,121,749
$ 1,886,924
$ - $ -
$ 5,534 $ -
$ 13,014,207
Appropriations
FY23
Supplemental
Supplemental
Supplemental
Supplemental
Transfers &
FY23
Insurance Fund -707
Adopted Budget
Budget
Budget
Budeet3
Budget
Adiustments
Revised Budget
Department Operating
Finance
$ -
$ -
$ -
$ 2,000,000
$ -
$ -
$ 2,000,000
Human Resources
877,871
-
-
-
-
-
877,871
Health Insurance
8,589,515
-
-
-
-
-
8,589,515
Property & Liability
1,687,609
-
-
-
-
-
1,687,609
Worker's Compensation
741,958
741,958
Total Department Operating
11,896,953
2,000,000
13,896,953
Non -Departmental
Transfers
-
-
-
-
5,534
-
5,534 (1)
Contingency
200,000
-
-
-
-
-
200,000
Reserves*
14,014,211
(273,387)
(2,000,000)
(5,534)
11,735,290 (1)
Total Non -Departmental
14,214,211
(273,387)
(2,000,000)
11,940,824
Total Insurance Fund
$ 26,111,164
$ (273,387)
$ -
$
S -
$ -
$ 25,837,777
Insurance Fund Commentary:
1.) Transfer $5,534 from Insurance Fund reserves to Vehicle and Equipment Fund reserves. It was recently discovered that FYI insurance proceeds were misclassed as a collision repair and
receipted into the Insurance Fund but were actually for a totaled vehicle and should have been receipted into Vehicle and Equipment Fund vehicle reserves.
Vehicle and Equipment Fund Commentary:
1.) Increase Fire and Life Safety operating expense by $23,000 to provide for the upfit of a new vehicle for the Battalion Chief The costs of the lights, radios, and canopies were higher than
expected when preparing the adopted budget.
2.) See Insurance Fund Commentary #1.
Attachment 2, Page 7 of 8
Appropriations
FY23
Supplemental
Supplemental Supplemental
Supplemental Transfers &
FY23
Vehicle and Equipment Fund - 713
Adopted Budget
Budget 1
Budget 2 Budget 3
Budget 4 Adjustments
Revised Budget
Department Operating
Development & Public Works
$ 948,400
$ 585,584
$ 64,684 $ -
$ - $ -
$ 1,598,668
Finance
500
-
- -
- -
500
Fire & Life Safety
328,300
747,378
87,349 -
23,000 -
1,186,027 (1)
Information Technology
636,115
-
- -
- -
636,115
Library
8,000
-
- -
- -
8,000
Police
370,250
261,000
631,250
Total Department Operating
2,291,565
1,332,962
413,033
23,000
4,060,560
Non -Departmental
Transfers
-
36,500
- -
- -
36,500
Reserves*
8,830,184
517,462
(413,033)
(17,466)
8,917,147 (1,2)
Total Non -Departmental
8,830,184
553,962
(413,033)
(17,466)
8,953,647
Total Vehicle and Equipment Fund
$ 11,121,749
$ 1,886,924
$ - $ -
$ 5,534 $ -
$ 13,014,207
Vehicle and Equipment Fund Commentary:
1.) Increase Fire and Life Safety operating expense by $23,000 to provide for the upfit of a new vehicle for the Battalion Chief The costs of the lights, radios, and canopies were higher than
expected when preparing the adopted budget.
2.) See Insurance Fund Commentary #1.
Attachment 2, Page 7 of 8
*Reserves and Unappropriated Ending Fund Balance are not appropriated for spending and are shown for information purposes only.
Attachment 2, Page 8 of 8
Appropriations
FY23
Supplemental Supplemental
Supplemental Supplemental Transfers &
FY23
SDC Administration Fund - 719
Adopted Budget
Budget 1 Budget 2
Budget 3 Budget 4 Adjustments
Revised Budget
Department Operating
Development & Public Works
$ 469,638
$ - $ -
S - $ - $ -
$ 469,638
Finance
45,054
45,054
Total Department Operating
514,693
514,693
Non -Departmental
Contingency
10,000
- -
- - -
10,000
Reserves*
380,710
103,914
484,624
Total Non -Departmental
390,710
103,914
494,624
Total SDC Administration Fund
$ 905,403
$ 103,914 $ -
$ - $ - $ -
$ 1,009,317
SDC Administration Fund Commentary:
- No current activity.
TOTAL RESOLUTION
$ 388,789,800
$ 24,639,582 $ 1,381,201
$ - $ 724,474 $ 1,000
$ 415,536,057
*Reserves and Unappropriated Ending Fund Balance are not appropriated for spending and are shown for information purposes only.
Attachment 2, Page 8 of 8