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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