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HomeMy WebLinkAboutResolution 2023-34CITY OF SPRINGFIELD, OREGON RESOLUTION NO. 2023-34 SUPPLEMENTAL BUDGET #1 AND APPROPRIATIONS TRANSFER A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE FOLLOWING FUNDS: GENERAL, STREET, SPECIAL REVENUE, TRANSIENT ROOM TAX, COMMUNITY DEVELOPMENT, BUILDING CODE, FIRE LOCAL OPTION LEVY, POLICE LOCAL OPTION LEVY, BOND SINKING, DEVELOPMENT ASSESSMENT CAPITAL, DEVELOPMENT PROJECTS, REGIONAL WASTEWATER CAPITAL, STREET CAPITAL, SANITARY SEWER OPERATIONS, REGIONAL WASTEWATER, AMBULANCE, STORM DRAINAGE OPERATIONS, BOOTH -KELLY, REGIONAL FIBER CONSORTIUM, INSURANCE, VEHICLE & EQUIPMENT, SDC ADMINISTRATION; AND AUTHORIZING THE TRANSFER OF APPROPRIATIONS WITHIN THE GENERAL FUND FROM CITY MANAGER'S OFFICE OPERATING EXPENSE TO INTERFUND TRANSFER EXPENSE. WHEREAS, the Common Council has adopted the budget and made appropriations for Fiscal Year 2023-2024 through Resolution No. 2023-25 adopted June 20, 2023. WHEREAS, ORS 294.471(1)(a), (b) and (c) permit a supplemental budget due to an occurrence or condition that was not known at the time the budget was prepared that requires a change in financial planning; due to a pressing necessity that creates a need for prompt action, that was not reasonably foreseen when preparing the original budget; or to budget funds that are made available by another unit of federal, state, or local government, which funds were not reasonably foreseen when preparing the original budget; WHEREAS, the Common Council is requested to make adjustments to the Fiscal Year 2023-2024 budget and appropriations to meet unexpected needs and to allow appropriations of new revenues pursuant to ORS 294.471(1)(a), (b) and (c) as justified in Exhibit A, which is attached and incorporated by reference; WHEREAS, ORS 294.463 allows transfers of appropriations within a fund when authorized by ordinance or resolution of the governing body, stating the need for the transfer, the purpose of the authorized expenditure, and the amount transferred; WHEREAS, this supplemental budget and adjustments to appropriations are being presented at a public hearing at which the public may comment on such requests; and WHEREAS, notice of a public hearing, including information regarding such revenues and expenditures was published in a newspaper of general circulation not less than 5 days prior to the public meeting, NOW, THEREFORE, BE IT RESOLVED BY THE COMMON COUNCIL OF THE CITY OF SPRINGFIELD: Section 1: The Fiscal Year 2023-2024 budget and appropriations, as adopted by Resolution No. 2023-25 hereby adjusted as provided in Exhibit A. Section 2: This Resolution will take effect upon adoption by the Council. ADOPTED by the Common Council of the City of Springfield this 16th day of October '2023, by a vote of 6 for and o against. ATTEST: City Recorder REVIEWED & APPROVED AS TO FORM KY U/� LVG� yK�Y_aa DATE: � SPRINGFIELD CITY ATTORNEY'S OFFICE Resolution No. 2023-34 Exhibit A FY2023-24 SUPPLEMENTAL BUDGET AND APPROPRIATIONS TRANSFER Total General Fund $ 55,767,895 $ 1,065,096 $ - $ 56,832,991 General Fund Commentary: 1.) Appropriations Transfers of $1,000 from City Manager's Office operating expense to Iiterfund Transfer expense. This appropriation will allow for a transfer of $1,000 to the Special Revenue Fund to provide a program budget for the Committee for the Inclusion, Diversity, Equity, and Access (IDEA). 2.) Increase Development & Public Works Department operating expense by $65,000 offset by a reduction in reserves. These are carry -forward foods from the prior year to support three priority projects: repaint/repair stucco on the exterior of the Emerald Art Center, hire real estate broker to find land for affordable housing, and site preparation for future development 3.) Increase Development & Public Works Department operating expense by $39,542, offset by a reduction in the General Fund reserves, to increase the current 0.5 FTE Security Attendant position to 1.0 FTE. The current security staffing level of 1.5 FTE does not provide coverage during all open hours of City Hall which include evenings aid Saturdays. This increase in FTE will allow for coverage dining all City Hall open hours as well as special events and will help address safety/security issues that have increased over the last several years. 4.) Increase Development & Public Works Department operating expense by $98,000 funded by a transfer from the Development Projects Fund. This appropriation will allow for an increase in staffing in the Building Facilities Program by 1.0 FTE to help address a backlog of City facilities maintenance needs. 5.) Increase Finance Department operating expense by $56,000, offset by a reduction in the General Fund reserves, to account for increased personnel costs resulting from two unplanned retirements. 6.) Increase Finance Department operating expense by $6,500, offset by a reduction in the General Fund reserves, to account for unplanned attorney fees for an H-IBApplication. 7.) Decrease Human Resource Department operating expense by $20,000 and increase Interfund Transfer expense by $20,000. The new Family Medical Leave Act (FMLA) administration was originally budgeted in the General Fund but will be administered in the Insurance Fund. 8.) Increase Library operating expense by $10,770 offset by a reduction in reserves. These are carry -forward foods from the prior year to support Library's materials collection. 9.) Increase Iiterfund Transfer expense by $37,670 in the General Fund offset by a reduction in reserves. The ROW fees in the prior year came in higher than anticipated and this transfer represents the portion that would have been transferred to the Street Fund. 10.) Beginning cash adjustment. Street Fund - 201 Department Operating City Manager's Office Development & Public Works Finance Total Department Operating Appropriations FY24 FY24 Supplemental Transfers & Reviseded Adopted Budget Budget 1 Adjustments Budget $ 55,784 $ - $ - $ 55,784 7,131,784 19,935 - 7,151,719 (1) 70,456 - - 70,456 7,258,023 19,935 7,277,958 Non -Departmental Transfers 150,000 - - 150,000 Contingency 200,000 - - 200,000 Reserves" 2,733,206 (57,480) - 2,675,726 (1-3) Total Non -Departmental 3,083,206 (57,480) 3,025,726 Total Street Fund $ 10,341,229 $ (37,545) $ - $ 10,303,684 Street Fund Commentary: 1.) Increase Development & Public Works operating expense ($19,935 in the Street Fund, $19,087 in the Sanitary Sewer Operations Fund, and $20,982 in the Storm Drainage Operating Fund), offset by a reduction in the corresponding reserves, to increase the starting wage of the Maintenance Apprentice positions and adjust wages for currently filled Maintenance Apprentices correspondingly. This adjustment will help with retention and recruitment 2.) Increase Street Fund reserves by $47,540 offset by an increase in Interfund Transfer revenue. The ROW fees in the prior year came in higher than anticipated and this transfer represents the portion that would have been transferred to the Street Fund. 3.) Beginning cash adjustment Resolution No. 2023-34 Appropriations FY24 FY24 Supplemental Transfers & Reviseded General Fund - 100 Adopted Budget Budget 1 Adjustments Budget Department Operating City Managers Office $ 1,665,389 $ - $ (1,000) $ 1,664,389 (1) Development & Public Works 3,095,222 202,542 - 3,297,764 (2-4,11) Finance 2,660,599 62,500 - 2,723,099 (5-6) Fire and Life Safety 13,151,343 - - 13,151,343 Human Resources 969,736 (20,000) - 949,736 (7) Information Technology 1,652,478 - - 1,652,478 Legal Services 959,862 - - 959,862 Library 2,104,887 10,779 - 2,115,666 (8) Police 18,123,044 18,123,044 Total Department Operating 44,382,561 255,821 (1,000) 44,637,382 Non -Departmental Transfers 1,095,497 57,670 1,000 1,154,167 (1,7,9) Contingency 1,000,000 - - 1,000,000 Reserves" 9,289,837 751,605 10,041,442 (2,3,5,6,8,9,10) Total Non -Departmental 11,385,334 809,275 1,000 12,195,609 Total General Fund $ 55,767,895 $ 1,065,096 $ - $ 56,832,991 General Fund Commentary: 1.) Appropriations Transfers of $1,000 from City Manager's Office operating expense to Iiterfund Transfer expense. This appropriation will allow for a transfer of $1,000 to the Special Revenue Fund to provide a program budget for the Committee for the Inclusion, Diversity, Equity, and Access (IDEA). 2.) Increase Development & Public Works Department operating expense by $65,000 offset by a reduction in reserves. These are carry -forward foods from the prior year to support three priority projects: repaint/repair stucco on the exterior of the Emerald Art Center, hire real estate broker to find land for affordable housing, and site preparation for future development 3.) Increase Development & Public Works Department operating expense by $39,542, offset by a reduction in the General Fund reserves, to increase the current 0.5 FTE Security Attendant position to 1.0 FTE. The current security staffing level of 1.5 FTE does not provide coverage during all open hours of City Hall which include evenings aid Saturdays. This increase in FTE will allow for coverage dining all City Hall open hours as well as special events and will help address safety/security issues that have increased over the last several years. 4.) Increase Development & Public Works Department operating expense by $98,000 funded by a transfer from the Development Projects Fund. This appropriation will allow for an increase in staffing in the Building Facilities Program by 1.0 FTE to help address a backlog of City facilities maintenance needs. 5.) Increase Finance Department operating expense by $56,000, offset by a reduction in the General Fund reserves, to account for increased personnel costs resulting from two unplanned retirements. 6.) Increase Finance Department operating expense by $6,500, offset by a reduction in the General Fund reserves, to account for unplanned attorney fees for an H-IBApplication. 7.) Decrease Human Resource Department operating expense by $20,000 and increase Interfund Transfer expense by $20,000. The new Family Medical Leave Act (FMLA) administration was originally budgeted in the General Fund but will be administered in the Insurance Fund. 8.) Increase Library operating expense by $10,770 offset by a reduction in reserves. These are carry -forward foods from the prior year to support Library's materials collection. 9.) Increase Iiterfund Transfer expense by $37,670 in the General Fund offset by a reduction in reserves. The ROW fees in the prior year came in higher than anticipated and this transfer represents the portion that would have been transferred to the Street Fund. 10.) Beginning cash adjustment. Street Fund - 201 Department Operating City Manager's Office Development & Public Works Finance Total Department Operating Appropriations FY24 FY24 Supplemental Transfers & Reviseded Adopted Budget Budget 1 Adjustments Budget $ 55,784 $ - $ - $ 55,784 7,131,784 19,935 - 7,151,719 (1) 70,456 - - 70,456 7,258,023 19,935 7,277,958 Non -Departmental Transfers 150,000 - - 150,000 Contingency 200,000 - - 200,000 Reserves" 2,733,206 (57,480) - 2,675,726 (1-3) Total Non -Departmental 3,083,206 (57,480) 3,025,726 Total Street Fund $ 10,341,229 $ (37,545) $ - $ 10,303,684 Street Fund Commentary: 1.) Increase Development & Public Works operating expense ($19,935 in the Street Fund, $19,087 in the Sanitary Sewer Operations Fund, and $20,982 in the Storm Drainage Operating Fund), offset by a reduction in the corresponding reserves, to increase the starting wage of the Maintenance Apprentice positions and adjust wages for currently filled Maintenance Apprentices correspondingly. This adjustment will help with retention and recruitment 2.) Increase Street Fund reserves by $47,540 offset by an increase in Interfund Transfer revenue. The ROW fees in the prior year came in higher than anticipated and this transfer represents the portion that would have been transferred to the Street Fund. 3.) Beginning cash adjustment Resolution No. 2023-34 1.) See General Fumd Commentary #1. 2.) Increase City Manager's Office operating expense by $392,618 offset by a reduction to ARTA reserves. These are cozy -forward funds from the prior year to support the Council Chambers remodel. 3.) Increase City Manager's Office operating expense by $286,755 offset by a reduction to ARTA reserves. These are cozy -forward funds from the prior year to support the Justice Center Roof replacement 4.) Increase City Manager's Office operating expense by $37,178 offset by a reduction to ARTA reserves. These are carry -forward funds from the prior year to support the Library expansion and to move the City Manager's Office to another City Hall location. 5.) Increase City Manager's Office operating expense by $3,010 offset by a reduction to reserves. These are carry -forward foods from the prior year to support the City's attendance at local events. 6.) Decrease City Manager's Office operating expense by $32,355 offset by an increase to ARTA reserves. This aligns the FY24 Springfield Municipal Court security project budget with the available foods remaining for the project. 7.) Decrease City Manager's Office operating expense by $39,662 offset by an increase to ARTA reserves. This aligns the FY24 Springfield Museum Elevator upgrade budget with the available funds remaining for the project 8.) Increase Development & Public Works Department operating expense by $1,500,000 offset by grant revenue from the Lane County. The purpose of this grant is to make foods available for the development of affordable housing. 9.) Decrease Development & Public Works Department operating expense by $1,207 offset by an increase in reserves. This aligns the budget with the remaining foods available for affordable housing from an ARTA grant from the State of Oregon. 10.) Increase Development & Public Works Department operating expense by $646,114 offset by a reduction in reserves. These are carry -forward fumes from the prior year from a grant from the State of Oregon to support projects related to affordable housing and homelessness. Funds will be used for the purchase of a van for CAHOOTS and gap financing on the Comerstone affordable housing devekopment at 16th & Q Street. 11.) Decrease Development & Public Works Department operating expense by $445,000 offset by an increase in reserves. The State of Oregon ARPA grant for mobile home park preservation was fully expended in FY23. 12.) Increase Development & Public Works Department operating expense by $136,965 offset by a reduction in reserves. These are carry -forward fumes from the prior year from an ARTA grant from the State of Oregon to support voluntary trash collection and mitigation. 13.) Recognize $3,352 in grant revenue from the State Historic Preservation Office (SHPO) and increase Development & Public Works Department operating expense. 14.) Increase Development & Public Works Department operating expense by $200,000 offset by a reduction in the Technology Fee reserves. This funding will support the purchase of SharePoimt Power Automate software ($50,000), contracting with a consultant for implementation ($100,000), as well as ongoing technology support ($50,000). 15.) Decrease Finance Department operating expense by $179,390 offset by an increase in ARTA reserves. This aligns the budget with the remaining ARTA funds available to Willamalane Parks and Recreation. 16.) Increase Finance Department operating expense by $154,109 offset by a reduction in ARTA reserves. These are carry -forward funds from the prior year to support a required version upgrade to the City's budget software BOARD. 17.) Decrease Finance Department operating expense by $588 offset by an increase in ARTA reserves. This aligns the budget with the remaimimg ARPA foods available for the Portland State University Budget Strategies Project 18.) Increase Fire and Life Safety operating expense by $33,755 in the Special Revenue Fund offset by a reduction in ARTA reserves. These are carry- forward funds from the prior year to support the purchase of an ambulance and two vehicles. 19.) Increase Fire and Life Safety operating expense by $3,209 offset by a reduction in ARTA reserves. These are cozy -forward funds from the prior year to support the installation radio equipment 20.) Increase Information Technology Department operating expervse by $96,870 offset by a reduction in ARPA reserves. These are carry -forward fumes from the prior year to support the implementation of the City's new website. 21.) Increased Library operating expense by $539, offset by the Library Services and Technology Act (LSTA) grant award, to support Library operations expenses. 22.) Increase Library operating expense by $24,334 offset by $23,990 in grant revenue and a $344 decrease in reserves, carrying forward prior year grant fiords. These fiords will support several ongoing Library programs and projects. 23.) Increase Library operating expense by $31,000 offset by a reduction in reserves. These are carry -forward funds from the prior year from a grant to support the customization of the library van. 24.) Increase Library operating expense by $30,747, offset by new grant revenue, to support several initiatives including Library and Museum collections, Library staffing, and programming support 25.) Increase Police Department operating expense by $320,000 offset by a reduction in ARPA reserves. These are carry -forward funds from the prior year to support the replacement the Springfield Dispatch phone system. 26.) Increase Police Department operating expemeby $238,971 offset by $149,540 in grant revenue and a $89,431 decrease in reserves. This funding is a combination of new grant revenue and the carry -forward of imspent grant and donation funds from the prior year. These funds will support several ongoing Police Department programs and projects. 27.) Decrease Development & Public Works Department operating expense by $356,112 offset by an increase in reserves. This aligns the budgetwith the remaining fumes available for legacy streetlight replacement from an ARTA grant from the State of Oregon. 28.) Begimmimg cash adjustment. Resolution No. 2023-34 Appropriations FY24 FY24 Supplemental Transfers & Reviseded Special Revenue Fund - 204 Adopted Budeet Budeet 1 Adjustments Budeet Department Operating City Managers Office $ 3,726,570 $ 74,034 $ 1,000 $ 3,801,604 (1-7) Development & Public Works 5,866,836 1,684,112 - 7,550,948 (8-14,27) Finance 816,705 (25,869) - 790,836 (15-17) Fire and Life Safety 266,209 36,964 - 303,173 (18-19) Human Resources 104,835 - 104,835 Information Technology 133,866 96,870 - 230,736 (20) Library 124,218 86,620 - 210,838 (21-24) Police 479,800 558,971 1,038,771 (25-26) Total Department Operating 11,519,039 2,511,702 1,000 14,031,741 Non -Departmental (2-7,9-12, Reserves" 5,493,666 (325,840) - 5,167,826 14-20,22-23, Total Non -Departmental 5,493,666 (325,840) - 5,167,826 25-28) Total Special Revenue Fund $ 17,012,705 $ 2,185,862 $ 1,000 $ 19,199,567 Special Revenue Fund Commentary: 1.) See General Fumd Commentary #1. 2.) Increase City Manager's Office operating expense by $392,618 offset by a reduction to ARTA reserves. These are cozy -forward funds from the prior year to support the Council Chambers remodel. 3.) Increase City Manager's Office operating expense by $286,755 offset by a reduction to ARTA reserves. These are cozy -forward funds from the prior year to support the Justice Center Roof replacement 4.) Increase City Manager's Office operating expense by $37,178 offset by a reduction to ARTA reserves. These are carry -forward funds from the prior year to support the Library expansion and to move the City Manager's Office to another City Hall location. 5.) Increase City Manager's Office operating expense by $3,010 offset by a reduction to reserves. These are carry -forward foods from the prior year to support the City's attendance at local events. 6.) Decrease City Manager's Office operating expense by $32,355 offset by an increase to ARTA reserves. This aligns the FY24 Springfield Municipal Court security project budget with the available foods remaining for the project. 7.) Decrease City Manager's Office operating expense by $39,662 offset by an increase to ARTA reserves. This aligns the FY24 Springfield Museum Elevator upgrade budget with the available funds remaining for the project 8.) Increase Development & Public Works Department operating expense by $1,500,000 offset by grant revenue from the Lane County. The purpose of this grant is to make foods available for the development of affordable housing. 9.) Decrease Development & Public Works Department operating expense by $1,207 offset by an increase in reserves. This aligns the budget with the remaining foods available for affordable housing from an ARTA grant from the State of Oregon. 10.) Increase Development & Public Works Department operating expense by $646,114 offset by a reduction in reserves. These are carry -forward fumes from the prior year from a grant from the State of Oregon to support projects related to affordable housing and homelessness. Funds will be used for the purchase of a van for CAHOOTS and gap financing on the Comerstone affordable housing devekopment at 16th & Q Street. 11.) Decrease Development & Public Works Department operating expense by $445,000 offset by an increase in reserves. The State of Oregon ARPA grant for mobile home park preservation was fully expended in FY23. 12.) Increase Development & Public Works Department operating expense by $136,965 offset by a reduction in reserves. These are carry -forward fumes from the prior year from an ARTA grant from the State of Oregon to support voluntary trash collection and mitigation. 13.) Recognize $3,352 in grant revenue from the State Historic Preservation Office (SHPO) and increase Development & Public Works Department operating expense. 14.) Increase Development & Public Works Department operating expense by $200,000 offset by a reduction in the Technology Fee reserves. This funding will support the purchase of SharePoimt Power Automate software ($50,000), contracting with a consultant for implementation ($100,000), as well as ongoing technology support ($50,000). 15.) Decrease Finance Department operating expense by $179,390 offset by an increase in ARTA reserves. This aligns the budget with the remaining ARTA funds available to Willamalane Parks and Recreation. 16.) Increase Finance Department operating expense by $154,109 offset by a reduction in ARTA reserves. These are carry -forward funds from the prior year to support a required version upgrade to the City's budget software BOARD. 17.) Decrease Finance Department operating expense by $588 offset by an increase in ARTA reserves. This aligns the budget with the remaimimg ARPA foods available for the Portland State University Budget Strategies Project 18.) Increase Fire and Life Safety operating expense by $33,755 in the Special Revenue Fund offset by a reduction in ARTA reserves. These are carry- forward funds from the prior year to support the purchase of an ambulance and two vehicles. 19.) Increase Fire and Life Safety operating expense by $3,209 offset by a reduction in ARTA reserves. These are cozy -forward funds from the prior year to support the installation radio equipment 20.) Increase Information Technology Department operating expervse by $96,870 offset by a reduction in ARPA reserves. These are carry -forward fumes from the prior year to support the implementation of the City's new website. 21.) Increased Library operating expense by $539, offset by the Library Services and Technology Act (LSTA) grant award, to support Library operations expenses. 22.) Increase Library operating expense by $24,334 offset by $23,990 in grant revenue and a $344 decrease in reserves, carrying forward prior year grant fiords. These fiords will support several ongoing Library programs and projects. 23.) Increase Library operating expense by $31,000 offset by a reduction in reserves. These are carry -forward funds from the prior year from a grant to support the customization of the library van. 24.) Increase Library operating expense by $30,747, offset by new grant revenue, to support several initiatives including Library and Museum collections, Library staffing, and programming support 25.) Increase Police Department operating expense by $320,000 offset by a reduction in ARPA reserves. These are carry -forward funds from the prior year to support the replacement the Springfield Dispatch phone system. 26.) Increase Police Department operating expemeby $238,971 offset by $149,540 in grant revenue and a $89,431 decrease in reserves. This funding is a combination of new grant revenue and the carry -forward of imspent grant and donation funds from the prior year. These funds will support several ongoing Police Department programs and projects. 27.) Decrease Development & Public Works Department operating expense by $356,112 offset by an increase in reserves. This aligns the budgetwith the remaining fumes available for legacy streetlight replacement from an ARTA grant from the State of Oregon. 28.) Begimmimg cash adjustment. Resolution No. 2023-34 Community Development Fund Commentary: 1.) Increase Development & Public Works Department operating expense by $962,502 offset by grant revenue. At the time of FY24 budget adoption, the total available for CDBG programs was not certain. This request aligns budget with available resources and the approved action plan for FY24. 2.) Beginning cash adjustment Building Code Fund - 224 Department Operating City Manager's Office Development & Public Works Fire & Life Safety Total Department Operating Non -Departmental Contingency Reserves" Total Non -Departmental Total Building Fund Building Code Fund Commentary: 1.) Beginning cash adjustment FY24 Supplemental Adopted Budget Budget 1 $ 23,185 $ 1,531,993 - 85,645 1,640,823 Appropriation Transfers & Adjustments Appropriations FY24 Reviseded Budget $ 23,185 - 1,531,993 85,645 1,640,823 35,000 - - 35,000 4,210,958 1,177,849 - 5,388,807 (1) 4,245,958 1,177,849 5,423,807 $ 5,886,781 $ 1,177,849 $ - $ 7,064,630 Resolution No. 2023-34 Appropriations FY24 FY24 Supplemental Transfers & Reviseded Transient Room Tax Fund - 208 Adopted Budget Budget 1 Adjustments Budget Department Operating City Managets Office $ 235,194 $ - $ - $ 235,194 Development & Public Works 29,923 - - 29,923 Library 273,807 600 274,407 (1) Total Department Operating 538,925 600 539,525 Non -Departmental Transfers 1,100,000 - - 1,100,000 Reserves" 2,269,773 92,366 2,362,139 (1-2) Total Non -Departmental 3,369,773 92,366 3,462,139 Total Transient Room Tax Fund $ 3,908,698 $ 92,966 $ - $ 4,001,664 Transient Room Tax Fund Commentary: 1.) Increase Library operating expense by $600 offset by a reduction in reserves. These are carry -forward funds from the prior year from to support renovation of The Moderns mural. 2.) Beginning cash adjustment Appropriations FY24 FY24 Supplemental Transfers & Reviseded Communitv Development Fund - 210 Adopted Budget Budget 1 Adjustments Budget Department Operating Development & Public Works $ 1,159,459 $ 962,502 $ - $ 2,121,961 (1) Finance 27,516 27,516 Total Department Operating 1,186,975 962,502 2,149,477 Non -Departmental Reserves" 250,000 102,266 - 352,266 (2) Total Non -Departmental 250,000 102,266 352,266 Total Community Development Fund $ 1,436,975 $ 1,064,768 $ - $ 2,501,743 Community Development Fund Commentary: 1.) Increase Development & Public Works Department operating expense by $962,502 offset by grant revenue. At the time of FY24 budget adoption, the total available for CDBG programs was not certain. This request aligns budget with available resources and the approved action plan for FY24. 2.) Beginning cash adjustment Building Code Fund - 224 Department Operating City Manager's Office Development & Public Works Fire & Life Safety Total Department Operating Non -Departmental Contingency Reserves" Total Non -Departmental Total Building Fund Building Code Fund Commentary: 1.) Beginning cash adjustment FY24 Supplemental Adopted Budget Budget 1 $ 23,185 $ 1,531,993 - 85,645 1,640,823 Appropriation Transfers & Adjustments Appropriations FY24 Reviseded Budget $ 23,185 - 1,531,993 85,645 1,640,823 35,000 - - 35,000 4,210,958 1,177,849 - 5,388,807 (1) 4,245,958 1,177,849 5,423,807 $ 5,886,781 $ 1,177,849 $ - $ 7,064,630 Resolution No. 2023-34 Bond Sinking Fund Commentary: 1.) Beginning cash adjustment Appropriations FY24 Appropriations FY24 Supplemental Transfers & Reviseded Development Assessment Fund - 419 FY24 Supplemental Transfers & Reviseded Fire Local Option Levy Fund - 235 Adopted Budget Budget 1 Adjustments Budget $ - $ 876,715 (1) Department Operating 862,971 13,744 876,715 Total Development Assessment Fund $ 862,971 $ 13,744 Fire and Life Safety $ 1,725,722 $ - $ - $ 1,725,722 Total Department Operating 1,725,722 1,725,722 Non -Departmental Contingency 45,000 - - 45,000 Reserves" 2,271,540 (142,944) 2,128,596 (1) Total Non -Departmental 2,316,540 (142,944) 2,173,596 Total Fire Local Option Levy Fund $ 4,042,262 $ (142,944) $ - $ 3,899,318 Fire Local Option Levy Fund Commentary: 1.) Beginning cash adjustment Appropriations FY24 FY24 Supplemental Transfers & Reviseded Police Local Option Lew Fund - 236 Adopted Budget Budget 1 Adjustments Budget Department Operating Finance $ 754,400 $ - $ - $ 754,400 Legal Services 93,280 - - 93,280 Police 7,929,538 7,929,538 Total Department Operating 8,777,217 8,777,217 Non -Departmental Transfers 27,500 - - 27,500 Contingency 150,000 - - 150,000 Reserves" 2,380,321 914,059 3,294,380 (1) Total Non -Departmental 2,557,821 914,059 3,471,880 Total Police Local Option Levy Fund $ 11,335,038 $ 914,059 $ - $ 12,249,097 Police Local Option Levy Fund Commentary: 1.) Beginning cash adjustment Appropriations FY24 FY24 Supplemental Transfers & Reviseded Bond Sinking Fund - 306 Adopted Budget Budget 1 Adjustments Budget Non -Departmental Debt Service $ 4,019,570 $ - $ - $ 4,019,570 Unappropriated Ending Fund Balance" 488,245 (10,732) 477,513 (1) Total Non -Departmental 4,507,815 (10,732) 4,497,083 Total Bond Sinking Fund $ 4,507,815 $ (10,732) $ - $ 4,497,083 Bond Sinking Fund Commentary: 1.) Beginning cash adjustment Development Assessmend Fund Commentary: 1.) Beginning cash adjustment Resolution No. 2023-34 Appropriations FY24 FY24 Supplemental Transfers & Reviseded Development Assessment Fund - 419 Adopted Budget Budget 1 Adjustments Budget Non -Departmental Reserves" $ 862,971 $ 13,744 $ - $ 876,715 (1) Total Non -Departmental 862,971 13,744 876,715 Total Development Assessment Fund $ 862,971 $ 13,744 $ - $ 876,715 Development Assessmend Fund Commentary: 1.) Beginning cash adjustment Resolution No. 2023-34 Development Projects Fund - 420 Total Development & Public Works Capital Projects Non -Departmental Transfers Reserves" Total Non -Departmental Total Development Projects Fund Appropriations FY24 FY24 Supplemental Transfers & Reviseded Adopted Budget Budget 1 Adjustments Budget $ 313,884 $ 92,813 $ - $ 406,697 (1) - 98,000 - 98,000 (2) 5,220,387 896,832 6,117,219 (1-3) 5,220,387 994,832 6,215,219 $ 5,534,271 $ 1,087,645 $ - $ 6,621,916 Development Assessmend Fund Commentary: 1.) Increase the Development & Public Works Department operating expense by $92,813 offset by a decrease in reserves. These are carry -forward foods from the prior year to support building preservation activities. 2.) See General Fluid Commentary 44. 3.) Beginning cash adjustment Regional Wastewater Capital Fund - 433 Department Operating Development & Public Works Total Department Operating Total Development & Public Works Capital Projects Non -Departmental Transfers Reserves" Total Non -Departmental Total Regional Wastewater Capital Fund 25,904 - 42,740,385 322,716 Appropriations FY24 FY24 Supplemental Transfers & Reviseded Adopted Budget Budget 1 Adjustments Budget $ 2,479,000 $ 2,228,030 $ - $ 4,707,030 (1) 2,479,000 2,228,030 4,707,030 64,680,000 4,185,557 68,865,557 (1) 25,904 - 42,740,385 322,716 - 25,904 43,063,101 (1) 42,766,289 322,716 43,089,005 $ 109,925,289 $ 6,736,303 $ - $ 116,661,592 Regional Wastewater Capital Fund Commentary: 1.) Increase Development & Public Works capital project expense by $4,432,193, operating expense by $2,228,030, and reserves by $1,508,901 offset by an increase in beginning cash of $6,736,303, a decrease in capital project expense of $246,636, and a decrease in reserves of $1,186,185. These axe carry -forward foods from the prior year as well as new Equipment Replacement expense of $137,158 and new Major Capital expense of $184,000. The two new appropriations were not known at the time of the FY24 budget adoption. Street Capital Fund - 434 Department Operating Development & Public Works Total Department Operating Total Development & Public Works Capital Projects Non -Departmental Reserves" Total Non -Departmental Total Street Capital Fund Appropriations FY24 FY24 Supplemental Transfers & Reviseded Adopted Budget Budget 1 Adjustments Budget $ 118,785 $ - $ - $ 118,785 118,785 118,785 17,208,277 400,000 17,608,277 (1) 4,937,753 (705,590) 4,232,163 (1-2) 4,937,753 (705,590) 4,232,163 $ 22,264,815 $ (305,590) $ - $ 21,959,225 Street Capital Fund Commentary: 1.) Increase the Development & Public Works capital project expense by $400,000, offset by a decrease in reserves, to support bicycle and pedestrian improvements on West "D" Street. At the time of the FY24 budget adoption, staff did not anticipate that they would have the bandwidth for this project in FY24. However, with the early completion of some projects, staff were able to move the start of this project into the current year. 2.) Beginning cash adjustment Resolution No. 2023-34 Sanitary Sewer Operations Fund - 611 Department Operating City Manager's Office Development & Public Works Finance Total Department Operating Total Development & Public Works Capital Projects Non -Departmental Debt Service Contingency Reserves" Total Non -Departmental Total Sewer Operations Fund Sanitary Sewer Operations Fund Commentary: 1.) See Street Fund Commentary #1. 2.) Beginning cash adjustment 1,706,000 - - 1,706,000 150,000 - - 150,000 26,503,799 840,185 27,343,984 (1-2) 28,359,799 840,185 29,199,984 $ 45,100,185 $ 859,272 $ - $ 45,959,456 Appropriations FY24 FY24 Supplemental Transfers & Reviseded Adopted Budget Budget 1 Adjustments Budget $ 83,600 $ - $ - $ 83,600 5,202,120 19,087 - 5,221,207 (1) 62,704 City Manager's Office 62,704 5,348,424 19,087 5,367,510 11,391,962 372,060 11,391,962 1,706,000 - - 1,706,000 150,000 - - 150,000 26,503,799 840,185 27,343,984 (1-2) 28,359,799 840,185 29,199,984 $ 45,100,185 $ 859,272 $ - $ 45,959,456 Regional Wastewater Fund Commentary: 1.) Increase Development & Public Works operating expense by $372,060 and reserves by $1,710,756 offset by an increase in beginning cash of $2,082,816. The increase in operating expense is a combination of carry -forward fumes from the prior year in the amount of $228,990 and a new money request of $143,070 for a pretreatment program audit that the timing of was unknown at the time of the FY24 budget adoption. Appropriations FY24 FY24 Supplemental Transfers & Reviseded Ambulance Fund - 615 Adopted Budget Budget 1 Adjustments Budget Department Operating Fire and Life Safety $ 6,862,659 $ - $ - $ 6,862,659 Total Department Operating 6,862,659 6,862,659 Non -Departmental Contingency Reserves" Total Non -Departmental Total Ambulance Fund 150,000 150,000 $ 7,012,659 $ 916 916 916 $ 150,000 916 (1-2) 150,916 - $ 7,013,575 Ambulance Fund Commentary: 1.) Recognize $465,000 in Ground Emergency Medical Transport (GEMT) Revenue offset by all ancrease in reserves. FY24 GEMT revenues are projected to come in higher than is currently budgeted. 2.) Beginning cash adjustment Resolution No. 2023-34 Appropriations FY24 FY24 Supplemental Transfers & Reviseded Regional Wastewater Fund - 612 Adopted Budget Budget 1 Adjustments Budget Department Operating City Manager's Office $ 17,649 $ - $ - $ 17,649 Development & Public Works 23,712,953 372,060 - 24,085,013 (1) Finance 181,874 181,874 Total Department Operating 23,912,475 372,060 24,284,535 Non -Departmental Transfers 14,300,000 - - 14,300,000 Debt Service 4,113,000 - - 4,113,000 Reserves" 10,594,782 1,710,756 12,305,538 (1) Total Non -Departmental 29,007,782 1,710,756 30,718,538 Total Regional Wastewater Fund $ 52,920,257 $ 2,082,816 $ - $ 55,003,073 Regional Wastewater Fund Commentary: 1.) Increase Development & Public Works operating expense by $372,060 and reserves by $1,710,756 offset by an increase in beginning cash of $2,082,816. The increase in operating expense is a combination of carry -forward fumes from the prior year in the amount of $228,990 and a new money request of $143,070 for a pretreatment program audit that the timing of was unknown at the time of the FY24 budget adoption. Appropriations FY24 FY24 Supplemental Transfers & Reviseded Ambulance Fund - 615 Adopted Budget Budget 1 Adjustments Budget Department Operating Fire and Life Safety $ 6,862,659 $ - $ - $ 6,862,659 Total Department Operating 6,862,659 6,862,659 Non -Departmental Contingency Reserves" Total Non -Departmental Total Ambulance Fund 150,000 150,000 $ 7,012,659 $ 916 916 916 $ 150,000 916 (1-2) 150,916 - $ 7,013,575 Ambulance Fund Commentary: 1.) Recognize $465,000 in Ground Emergency Medical Transport (GEMT) Revenue offset by all ancrease in reserves. FY24 GEMT revenues are projected to come in higher than is currently budgeted. 2.) Beginning cash adjustment Resolution No. 2023-34 Storm Drainage Operating Fund - 617 Department Operating City Manager's Office Development & Public Works Finance Total Department Operating Total Development & Public Works Capital Projects Non -Departmental Debt Service Contingency Reserves" Total Non -Departmental Total Drainage Operating Fund Storm Drainage Operating Fund Commentary: 1.) See Street Ruud Commentary #1. 2.) Begiuuiug cash adjustment Booth -Kelly Fund - 618 Department Operating City Mamgets Office Development & Public Works Total Department Operating Total Development & Public Works Capital Projects Non -Departmental Transfers Contingency Reserves" Total Non -Departmental Total Booth -Kelly Fund Booth -Kelly Fund Commentary: 1.) Begiuuiug cash adjustment $ 34,807,322 $ 1,239,278 $ - $ 36,046,601 FY24 Supplemental Adopted Budget Budget 1 $ 257,038 $ - 484,304 741,341 190,000 Appropriation Transfers & Adjustments Appropriations FY24 Reviseded Budget $ 257,038 484,304 741,341 190,000 86,772 - - 86,772 15,000 - - 15,000 576,558 160,114 736,672 (1) 678,330 160,114 838,444 $ 1,609,671 $ 160,114 $ - $ 1,769,785 Appropriations FY24 FY24 Supplemental Transfers & Reviseded Regional Fiber Consortium - 629 Adopted Budget Budget 1 Adjustments Budget Department Operating Finance $ 224,686 $ - $ - $ 224,686 Total Department Operating 224,686 224,686 Non -Departmental Reserves" 412,105 155,435 567,540 (1) Total Non -Departmental 412,105 155,435 567,540 Total Regional Fiber Consortium Fund $ 636,791 $ 155,435 $ - $ 792,226 Regional Fiber Consortium Fund Commentary: 1.) Begiuuiug cash adjustment Resolution No. 2023-34 Appropriations FY24 FY24 Supplemental Transfers & Reviseded Adopted Budget Budget 1 Adjustments Budget $ 83,921 $ - $ - $ 83,921 7,648,632 20,982 - 7,669,614 (1) 62,717 - - 62,717 7,795,269 20,982 7,816,251 9,892,797 9,892,797 553,641 - - 553,641 200,000 - - 200,000 16,365,615 1,218,296 17,583,911 (1-2) 17,119,256 1,218,296 18,337,552 $ 34,807,322 $ 1,239,278 $ - $ 36,046,601 FY24 Supplemental Adopted Budget Budget 1 $ 257,038 $ - 484,304 741,341 190,000 Appropriation Transfers & Adjustments Appropriations FY24 Reviseded Budget $ 257,038 484,304 741,341 190,000 86,772 - - 86,772 15,000 - - 15,000 576,558 160,114 736,672 (1) 678,330 160,114 838,444 $ 1,609,671 $ 160,114 $ - $ 1,769,785 Appropriations FY24 FY24 Supplemental Transfers & Reviseded Regional Fiber Consortium - 629 Adopted Budget Budget 1 Adjustments Budget Department Operating Finance $ 224,686 $ - $ - $ 224,686 Total Department Operating 224,686 224,686 Non -Departmental Reserves" 412,105 155,435 567,540 (1) Total Non -Departmental 412,105 155,435 567,540 Total Regional Fiber Consortium Fund $ 636,791 $ 155,435 $ - $ 792,226 Regional Fiber Consortium Fund Commentary: 1.) Begiuuiug cash adjustment Resolution No. 2023-34 Insurance Fund Commentary: 1.) Increase Human Resource Department operating expense by $20,000 offset by Interfund Transfer revenue. The new Family Medical Leave Act (FMLA) administration was originally budgeted in the General Fluid but will be administered in the Insurance Fund. 2.) Beginning cash adjustment Vehicle and Equipment Fund - 713 Department Operating Development & Public Works Fire & Life Safety Information Technology Legal Library Police Total Department Operating Non -Departmental Reserves" Total Non -Departmental Total Vehicle and Equipment Fund Appropriations FY24 Appropriations FY24 FY24 FY24 Supplemental Transfers & Reviseded Insurance Fund - 707 Adopted Budget Budget 1 Adjustments Budget Department Operating $ 42,193 $ - $ 1,640,194 (1) Human Resources $ 533,140 $ 20,000 $ - $ 553,140 (1) Health Hvsurance 8,535,823 - - 8,535,823 Property & Liability 2,003,254 - - 2,003,254 Workers Compensation 690,488 16,000 690,488 Total Department Operating 11,762,705 20,000 11,782,705 Non -Departmental 1,611,043 4,929,462 Contingency 200,000 - - 200,000 Reserves" 14,267,709 794,069 - 15,061,778 (2) Total Non -Departmental 14,467,709 794,069 15,261,778 Total Insurance Fund $ 26,230,414 $ 814,069 $ - $ 27,044,483 Insurance Fund Commentary: 1.) Increase Human Resource Department operating expense by $20,000 offset by Interfund Transfer revenue. The new Family Medical Leave Act (FMLA) administration was originally budgeted in the General Fluid but will be administered in the Insurance Fund. 2.) Beginning cash adjustment Vehicle and Equipment Fund - 713 Department Operating Development & Public Works Fire & Life Safety Information Technology Legal Library Police Total Department Operating Non -Departmental Reserves" Total Non -Departmental Total Vehicle and Equipment Fund 9,160,963 (997,321) - 8,163,642 (1-6) 9,160,963 (997,321) 8,163,642 $ 12,479,382 $ 613,722 $ - $ 13,093,104 Vehicle and Equipment Fund Commentary: 1.) Increase Development & Public Works Department operating expense by $42,193, offset by a reduction in reserves, to support the purchase of a trailer that was budgeted in the prior fiscal year but was delayed due to supply chain constraints. 2.) Increase Fire and Life Safety operating expense by $288,350 in the Vehicle and Equipment Fluid offset by a reduction in reserves. These are carry- forward foods from the prior year to support the purchase of an ambulance and two vehicles. 3.) Increase Fire & Life Safety operating expense by $990,000, offset by a reduction in reserves, to support the replacement of two ambulances. Recent production delays of 24-36 months from date of order to delivery for ambulances require ordering sooner than originally planned to ensure fleet delivery when replacements are needed. 4.) Increase Fire & Life Safety operating expense by $26,500, offset by a reduction in reserves, to support the replacement of stretcher/power-cot that did not pass inspections. 5.) Increase Police Department operating expense by $264,000, offset by a reduction in reserves, to support the purchase four patrol vehicles. An unanticipated change in the vendor manufacturing schedule created pressing need to order these vehicles earlier than anticipated. 6.) Beginning cash adjustment SDC Administration Fund - 719 Department Operating Development & Public Works Finance Total Department Operating Non -Departmental Contingency Reserves" Total Non -Departmental Total SDC Administration Fund SDC Administration Fund Commentary: 1.) Beginning cash adjustment TOTAL RESOLUTION FY24 Supplemental Adopted Budget Budget 1 $ 414,423 $ 46,223 460,646 Appropriations FY24 Transfers & Reviseded Adjustments Budget $ - $ 414,423 46,223 460,646 10,000 - - 10,000 261,424 316,760 578,184 (1) 271,424 316,760 588,184 $ 732,070 $ 316,760 $ - $ 1,048,830 $ 434,355,495 $ 20,083,863 $ 1,000 $ 454,440,358 "Reserves and Unappropriated Ending Fund Balance are not appropriated for spending and are shown for information purposes only. Resolution No. 2023-34 Appropriations FY24 FY24 Supplemental Transfers & Reviseded Adopted Budget Budget 1 Adjustments Budget $ 1,598,001 $ 42,193 $ - $ 1,640,194 (1) 237,250 1,304,850 - 1,542,100 (2-4) 776,368 - - 776,368 2,300 - - 2,300 16,000 - - 16,000 688,500 264,000 952,500 (5) 3,318,419 1,611,043 4,929,462 9,160,963 (997,321) - 8,163,642 (1-6) 9,160,963 (997,321) 8,163,642 $ 12,479,382 $ 613,722 $ - $ 13,093,104 Vehicle and Equipment Fund Commentary: 1.) Increase Development & Public Works Department operating expense by $42,193, offset by a reduction in reserves, to support the purchase of a trailer that was budgeted in the prior fiscal year but was delayed due to supply chain constraints. 2.) Increase Fire and Life Safety operating expense by $288,350 in the Vehicle and Equipment Fluid offset by a reduction in reserves. These are carry- forward foods from the prior year to support the purchase of an ambulance and two vehicles. 3.) Increase Fire & Life Safety operating expense by $990,000, offset by a reduction in reserves, to support the replacement of two ambulances. Recent production delays of 24-36 months from date of order to delivery for ambulances require ordering sooner than originally planned to ensure fleet delivery when replacements are needed. 4.) Increase Fire & Life Safety operating expense by $26,500, offset by a reduction in reserves, to support the replacement of stretcher/power-cot that did not pass inspections. 5.) Increase Police Department operating expense by $264,000, offset by a reduction in reserves, to support the purchase four patrol vehicles. An unanticipated change in the vendor manufacturing schedule created pressing need to order these vehicles earlier than anticipated. 6.) Beginning cash adjustment SDC Administration Fund - 719 Department Operating Development & Public Works Finance Total Department Operating Non -Departmental Contingency Reserves" Total Non -Departmental Total SDC Administration Fund SDC Administration Fund Commentary: 1.) Beginning cash adjustment TOTAL RESOLUTION FY24 Supplemental Adopted Budget Budget 1 $ 414,423 $ 46,223 460,646 Appropriations FY24 Transfers & Reviseded Adjustments Budget $ - $ 414,423 46,223 460,646 10,000 - - 10,000 261,424 316,760 578,184 (1) 271,424 316,760 588,184 $ 732,070 $ 316,760 $ - $ 1,048,830 $ 434,355,495 $ 20,083,863 $ 1,000 $ 454,440,358 "Reserves and Unappropriated Ending Fund Balance are not appropriated for spending and are shown for information purposes only. Resolution No. 2023-34