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HomeMy WebLinkAboutResolution 2024-20 CITY OF SPRINGFIELD, OREGON RESOLUTION NO. 2024-20 SUPPLEMENTAL BUDGET #4 A RESOLUTION ADJUSTING RESOURCES AND REQUIREMENTS IN THE FOLLOWING FUNDS: GENERAL, SPECIAL REVENUE, BUILDING CODE, FIRE LOCAL OPTION LEVY, DEVELOPMENT PROJECTS, STREET CAPITAL, SANITARY SEWER OPERATIONS, REGIONAL WASTEWATER, AMBULANCE, AND STORM DRAINAGE OPERATIONS. 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 and as amended by Resolution 2023-34 adopted October 16, 2023, Resolution No. 2023-39 adopted December 4, 2023, and Resolution No. 2024-06 adopted February 20, 2024; 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 and amended by Resolution No. 2023-34, Resolution No. 2023-39, and Resolution No. 2023-24, are 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 17th day of June , 2024, by a vote of 6 for and 0 against. ATTEST: REVIEWED&APPROVED AS TO FORM /✓1l �(Y�&��V1G4 KYGL(aV� City Recorder DATE: 6/17/2024 SPRINGFIELD CITY ATTORNEYS OFFICE Resolution No.2024-20 Exhibit A Pagel of 7 Exhibit A FY2023-24 SUPPLEMENTAL BUDGET AND APPROPRIATIONS TRANSFER Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 General Fund-100 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating City Managers Office $ 1,665,389 $ - $ - $ - $ - $ (1,000) $ 1,664,389 Development&Public Works 3,095,222 202,542 - 100,000 - - 3,397,764 Finance 2,660,599 62,500 - - - - 2,723,099 Fire and Life Safety 13,151,343 - - 89,576 234,173 - 13,475,093 (1-4) Human Resources 969,736 (20,000) - - - - 949,736 Information Technology 1,652,478 - - - - - 1,652,478 Legal Services 959,862 - - - - - 959,862 Library 2,104,887 10,779 - - - - 2,115,666 Police 18,123,044 412,650 247,000 18,782,694 (5) Total Department Operating 44,382,561 255,821 602,226 481,173 (1,000) 45,720,781 Non-Departmental Transfers 1,095,497 57,670 - - - 1,000 1,154,167 Contingency 1,000,000 - - (12,650) (372,173) - 615,177 (1-5) Reserves* 9,289,837 751,605 (500,000) 100,000 9,641,442 (6) Total Non-Departmental11,385334 809,275 (512,650) (272,173) 1,000 11,410,786 Total General Fund $ 55767895 $ 1065096 $ - $ 89576 $ 209000 $ - $ 57131567 General Fund Commentary: 1.)Increase Fire&Life Safety operating expense by$25,000,offset by a reduction in contingency,for the City's share ofthe cost ofa labor attomey for negotiations with the hutemational Association ofFire Fighters GAFF). The City of Springfield is splitting the cost ofthe labor attomey with the City ofEugene. 2.)Increase Fire&Life Safety operating expense by$205,293,offset by a reduction in contingency.The Workers Compensation rate for firefighters increased after the FY24 budgetwas adopted. 3.)Increase Fire&Life Safety operating expense by$358,000,offset by a reduction in contingency,due to overtime from vacant positions.Decrease Fire&Life Safety operating expense by$525,282,offsetby an increase in contingency.The Fire Levy tax revenues have been higher than anticipated,providing the ability to find more levy qualified Fire expendinues that are currently being fimded by the General Fumd. 4.)Increase Fire&Life Safety operating expense by$171,162,offset by a reduction in contingency.This was the result ofmoving three positions to Eugene to resolve issues with Oregon's Equual Pay Act.Springfield remains financially responsible for these positions and is back-billed by the City ofEugene. 5.)Increase Police Department operating expense by$247,000,offset by a reduction in contingency of$138,000,and an increase in revenue of$109,000,to support overtime costs due to various unknown factors,including three additional umfimded retirements,increased requests for revenue generating overtime,and several new hires that are on extended training. 6.)Transfer$100,000 from the Transient Room Tax Fumd to the General Fund reserve to correct and align the budget transfers in/out. Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Street Fund-201 Adopted Budget Budged Budget2 Budget3 Budget4 Adjustments Revised Budget Department Operating City Manager's Office $ 55,784 $ - $ - $ - $ - $ - $ 55,784 Development&Public Works 7,131,784 19,935 - 687,500 - - 7,839,219 Finance 70,456 70,456 Total Department Operating 7,258,023 19,935 687,500 7,965,458 Non-Departmental Transfers 150,000 - - - - - 150,000 Contingency 200,000 - - - - - 200,000 Reserves* 2,733,206 (57,480) (687,500) 1,988,226 Total Non-Departmental3,083,206 (57,480) (687,500) 2338,226 Total Street Fund $ 10341,229 $ (37,545) $ - $ - $ - $ - $ 10,303,684 Street Fund Commentary: -No cum-rent activity. Resolution No.2024-20 Exhibit A Page 2 of 7 Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Special Revenue Fund-204 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating City Managers Office $ 3,726,570 $ 74,034 $ - $ 5,788 $ - $ 1,000 $ 3,807,392 Development&Public Works 5,866,836 1,684,112 - (139,473) - - 7,411,475 Finance 816,705 (25,869) 184,542 39,050 - - 1,014,428 Fire and Life Safety 266,209 36,964 - - 75,319 - 378,492 (1,2) Hmman Resources 104,835 - - - - - 104,835 Information Technology 133,866 96,870 - - - - 230,736 Library 124,218 86,620 - 18,994 59,100 - 288,932 (3-5) Police 479,800 558,971 104,000 210,761 1,353,532 (6) Total Department Operating 11,519,039 2,511,702 184,542 28,359 345,180 1,000 14,589,822 Non-Departmental Transfers - - - 100,000 - - 100,000 Reserves* 5,493,666 (325,840) (87,338) (105,319) 4,975,169 (1,2,4) Total Non-Departmental5,493,666 (325,840) 12,662 (105,319) 5,075,169 Total Special Revenue Fund $ 17,012,705 $ 2,185,862 $ 184,542 $ 41,021 $ 239,861 $ 1,000 $ 19,664,990 Special Revenue Fund Commentary: 1.)Increase Fire&Life Safety operating expense by$70,000,offsetby a reduction in reserves,to supportthe cost of an ARPA fimded employee's salary and benefits to resolve issues with Oregon's Equal Pay Act. 2.)Increase Fire&Life Safety operating expense by$5,319,offset by a reduction in reserves.The Workers Compensation rate for firefighters increased after the FY24 budget was adopted. 3.)Increase Library operating expense by$5,400,offset by new grant revenue,to support a grant-fimded position for Library outreach. 4.)Increase Library operating expense by$46,700,offset by an increase in revenue of$16,700,and a decrease in reserves of$30,000,to purchase workspace fitmishings that are not covered in fire remodel budget. 5.)Increase Library operating expense by$7,000,offset by an increase in revenue,to support mutsemm operations,including the purchase ofa freezer and fimding for a limited ditration position. 6.)Increase Police Department operating expense by$210,761,offset by an increase in grant revenue,to support training for the Police Department Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Transient Room Tax Fund-208 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating City Manager's Office $ 235,194 $ - $ - $ - $ - $ - $ 235,194 Development&Public Works 29,923 - - - - - 29,923 Library 273,807 600 274,407 Total Department Operating 535,925 600 539,525 Non-Departmental Transfers 1,100,000 - - - - - 1,100,000 Reserves* 2,269,773 92,366 2,362,139 Total Non-Departmental3,369,773 92,366 3,462,139 Total Transient Room Tax Fund $ 3,908,698 $ 92,966 $ - $ - $ - $ - $ 4001664 Transient Room Tax Fund Commentary: -No cm-rent activity. Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Community Development Fund-210 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating Development&Public Works $ 1,159,459 $ 962,502 $ - $ (555,345) $ - $ - $ 1,566,616 Finance 27,516 27,516 Total Department Operating 1,156,975 962,502 (555,345) 1,594,132 Non-Departmental Reserves* 250,000 102,266 352,266 Total Non-Departmental250,000 102,266 352,266 Total Community Development Fund $ 1,436,975 $ 1,064,768 $ - $ (555,345) $ - $ - $ 1,946,398 Community Development Fund Commentary: -No cup-rent activity. Appropnatiom FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Building Code Fund-224 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating City Manager's Office $ 23,185 $ - $ - $ - $ - $ - $ 23,185 Development&Public Works 1,531,993 - - - - - 1,531,993 Fire&Life Safety 85,645 1,487 87,132 (1) Total Department Operating 1,640,823 1,487 1,642,311 Non-Departmental Contingency 35,000 - - - (1,487) - 33,513 (1) Reserves* 4,210,958 1,177,849 5,388,807 Total Non-Departmental4,245,958 1,177,849 (1,487) 5,422,320 Total Building Fund $ 5,886,781 $ 1,177,849 $ - $ - $ - $ - $ 7,064,630 Building Code Fund Commentary: 1.)Increase Fire&Life Safety operating expense by$1,487,offset by a reduction in contingency.The Workers Compensation rate for firefighters increased after the FY24 budget was adopted. Resolution No.2024-20 Exhibit A Page 3 of 7 Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Fire Local Option Levi Fund-235 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating Fire and Life Safety $ 1,725,722 $ - $ - $ 28,621 $ 599,004 $ - $ 2,353,347 (1-2) Total Department Operating 1,725,722 28,621 599,004 2,353,347 Non-Departmental Contingency 45,000 - - - (30,722) - 14,278 (1) Reserves* 2,271,540 (142,944) (568,282) 1,560,314 (2) Total Non-Departmental2,316,540 (142,944) (599,004) 1,574,592 Total Fire Local Option Levy Fund $ 4,042,262 $ (142,944) $ - $ 28,621 $ - $ - $ 3,927,939 Fire Local Option Levy Fund Commentary: 1.)Increase Fire&Life Safety operating expense by$30,722,offset by a reduction in contingency.The Workers Compensation rate for firefighters increased after the FY24 budget was adopted. 2.)Increase Fire&Life Safety operating expense by$568,282,offset by a reduction in reserves.The Fire Levy tax revenues have been higher than anticipated,providing the ability to fimd more Levy qualified Fire expenditures that are cm-rently being fimded by the General Fimd. Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Police Local Option Levv Fund-236 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating Finance $ 754,400 $ - $ - $ - $ - $ - $ 754,400 Legal Services 93,280 - - - - - 93,280 Police 7,929,538 75,000 8,004,538 Total Department Operating 8,777,217 75,000 8,852,217 Non-Departmental Transfers 27,500 - - - - - 27,500 Contingency 150,000 - - - - - 150,000 Reserves* 2,380,321 914,059 (75,000) 3,219,380 Total Non-Departmental2,557,821 914,059 (75,000) 3,396,880 Total Police Local Option Levy Fund $ 11,335,038 $ 914,059 $ - $ - $ - $ - $ 12,249,097 Police Local Option Levy Fund Commentary: -No ciu-rent activity. Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Bond Sinking Fund-306 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Non-Departmental Debt Service $ 4,019,570 $ - $ - $ - $ - $ - $ 4,019,570 Unappropriated Ending Fimd Balance* 488,245 (10,732) 477,513 Total Non-Departmental4,507,815 (10,732) 4,497,083 Total Bond Sinking Fund $ 4 507 815 $ (10 732) $ - $ - $ - $ - $ 4,497,083 Bond Sinking Fund Commentary: -No ciu-rent activity. Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Development Assessment Fund-419 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating Development&public Works $ - $ - $ - $ 500,000 $ - $ - $ 500,000 Total Department Operating 500,000 500,000 Non-Departmental Reserves* $ 862,971 $ 13,744 $ $ (500,000) $ $ $ 376,715 Total Non-Departmental862,971 13,744 (500,000) 376,715 Total Development Assessment Fund $ 862,971 $ 13,744 $ - $ - $ - $ - $ 876,715 Development Assessment Fund Commentary: -No cm-rent activity. Resolution No.2024-20 Exhibit A Page 4 of 7 Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Development Projects Fund-420 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating Development&Public Works $ - $ - $ - $ 1,000,000 $ - $ - $ 1,000,000 Total Department Operating 1,000,000 1,000,000 Capital Projects City Manager's Office $ - $ - $ - $ - $ - $ - $ - Development&Public Works 313,884 92,813 134,000 210,000 750,697 (1) Total Capital Projects 313,884 92,813 134,000 210,000 750,697 Non-Departmental Transfers - 98,000 - - - - 98,000 Reserves* 5,220,387 896,832 (1,134,000) (210,000) 4,773,219 (1) Total Non-Departmental5,220387 994,832 (1,134,000) (210,000) 4,871,219 Total Development Projects Fund $ 5,534,271 $ 1,087,64-5 $ - $ - $ - $ - $ 6,621,916 Development Assessment Fund Commentary: 1.)Increase Development&Public Works Department capital project expenditures by$210,000,offset by a reduction in reserves,for elevator repairs at City Hall,HVAC emit replacement at the Jitstice Center,and an HVAC management system controller replacement at City Hall.Each ofthese projects are due to immediate,imanticipated system failumes. Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Regional Wastewater Capital Fund-433 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating Development&Public Works $ 2,479,000 $ 2,228,030 $ - $ - $ - $ - $ 4,707,030 Total Department Operating 2,479,000 2,228,030 4,707,030 Total Development&Public Works Capital Projects 64,680,000 4,185,557 130,000 68,995,557 Non-Departmental Transfers 25,904 - - - - - 25,904 Reserves* 42,740,385 322,716 (130,000) 42,933,101 Total Non-Departmental42,766,289 322,716 (130,000) 42,959,005 Total Regional Wastewater Capital Fund $ 109,925,289 $ 6,736,303 $ - $ - $ - $ - $ 116,661,592 Regional Wastewater Capital Fund Commentary: -No cm-rent activity. Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Street Capital Fund-434 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating Development&Public Works $ 118,785 $ - $ - $ - $ - $ - $ 118,785 Total Department Operating 118,785 118,785 Total Development&Public Works Capital Projects 17,208,277 400,000 1,100,000 18,708,277 (1-2) Non-Departmental Reserves* 4,937,753 (705,590) 2,000,000 6,232,163 (2) Total Non-Departmental4,937,753 (705,590) 2,000,000 6,232,163 Total Street Capital Fund $ 22264815 $ (305,590) $ - $ - $ 3100000 $ - $ 25059225 Street Capital Fund Commentary: 1.)Increase Development&Public Works Department capital project expenditures by$3,100,000,offset by an increase in grant revenue,to provide fimding needed for the Oregon Department ofTransportation(ODOT)Mill Street Reconstruction Project ODOT required deposit ofthe fimds sooner than anticipated and prior to any activity being started on this project. 2.)Transfer$2,000,000 from the Development&Public Works Department capital project expenditimes to reserves to correct an error in the budget adoption. Resolution No.2024-20 Exhibit A Page 5 of 7 Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Sanitary Sewer Operations Fund-611 Adopted Budget Budget 1 Budget Budget Budget Adjustments Revised Budget Department Operating City Manager's Office $ 83,600 $ - $ - $ - $ - $ - $ 83,600 Development&Public Works 5,202,120 19,087 - - - - 5,221,207 Finance 62,704 62,704 Total Department Operating 5,348,424 19,087 5,367,510 Total Development&Public Works Capital Projects 11,391,962 3,250,000 14,641,962 (1) Non-Departmental Debt Service 1,706,000 - - - - - 1,706,000 Contingency 150,000 - - - - - 150,000 Reserves* 26,503,799 840,185 (3,250,000) 24,093,984 (1) Total Non-Departmental2&359,799 840,185 (3,250,000) 25,949,984 Total Sewer Operations Fund $ 45,100,185 $ 859,272 $ - $ - $ - $ - $ 45,959,456 Sanitary Sewer Operations Fund Commentary: 1.)Increase Development&Public Works Department capital project expenditures by$3,250,000,offset by a reduction in reserves,to provide fimding needed for the Oregon Department of Transportation(ODOT)Mill Street Reconstruction Project.ODOT required deposit ofthe fimds sooner than anticipated and prior to any activity being started on this project Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Regional Wastewater Fund-612 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating City Manager's Office $ 17,649 $ - $ - $ - $ - $ - $ 17,649 Development&Public Works 23,712,953 372,060 - - 600,000 - 24,685,013 (1) Finance 181,874 181,874 Total Department Operating 23,912,475 372,060 600,000 24,884,535 Non-Departmental Transfers 14,300,000 - - - - - 14,300,000 Debt Service 4,113,000 - - - - - 4,113,000 Reserves* 10,594,782 1,710,756 (600,000) 11,705,538 (1) Total Non-Departmental29,007,782 1,710,756 (600,000) 30,118,538 Total Regional Wastewater Fund $ 52,920,257 $ 2082816 $ - $ - $ - $ - $ 55003073 Regional Wastewater Fund Commentary: 1.)Increase Development&Public Works Department operating expense by$600,000,offset by a reduction in reserves,to provide additional fimding for Eugene Wastewater Operations due to an increase in Eugene's internal charges. Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Ambulance Fund-615 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating Fire and Life Safety $ 6,862,659 $ - $ - $ 91,019 $ 246,252 $ - $ 7,199,930 (1-3) Total Department Operating 6,862,659 91,019 246,252 7,199,930 Non-Departmental Contingency 150,000 - - - (150,000) - - (1-3) Reserves* 916 916 Total Non-Departmental150,000 916 (150,000) 916 Total Ambulance Fund $ 7012659 $ 916 $ - $ 91019 $ 96252 $ - $ 7200846 Ambulance Fund Commentary: 1.)Increase Fire&Life Safety operating expense by$68,809,offset by a reduction in contingency.The Workers Compensation rate for firefighters increased after the FY24 budget was adopted. 2.)Increase Fire&Life Safety operating expense by$149,000,offset by a reduction in contingency of$52,748,and an increase in Springfield Pinpoint reso-ces of$96,252,due to overtone from vacantpositions. 3.)Increase Fire&Life Safety operating expense by$28,443,offset by a reduction in contingency.This was the resrdt ofmoving three positions to Eugene to resolve issues with Oregon's Equal Pay Act.Springfield remains financially responsible for these positions and is back-billed by the City ofEugene. Resolution No.2024-20 Exhibit A Page 6 of 7 Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Storm Drainage Operating Fund-617 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Deparimenf Operating City Manager's Office $ 83,921 $ - $ - $ - $ - $ - $ 83,921 Development&Public Works 7,648,632 20,982 - - - - 7,669,614 Finance 62,717 62,717 Total Department Operating 7,795,269 20,982 7,816,251 Total Development&Public Works Capital Projects 9,892,797 3,000,000 12,892,797 (1) Non-Departmental Debt Service 553,641 - - - - - 553,641 Contingency 200,000 - - - - - 200,000 Reserves* 16,365,615 1,218,296 100,000 (3,000,000) 14,683,911 (1) Total Non-Departmental17,119,256 1,218,296 100,000 (3,000,000) 15,437,552 Total Drainage Operating Fund $ 34,807,322 $ 1,239,278 $ - $ 100,000 $ - $ - $ 36146 601 Storm Drainage Operating Fund Commentary: 1.)Increase Development&Public Works Department capital project expenditures by$3,000,000,offset by a reduction in reserves,to provide fimding needed for the Oregon Department of Transportation(ODOT)Mill Street Reconstruction Project.ODOT required deposit ofthe fimds sooner than anticipated and prior to any activity being started on this project Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Booth-Kellv Fund-618 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating City Manager's Office $ 257,038 $ - $ - $ - $ - $ - $ 257,038 Development&Public Works 484,304 484,304 Total Department Operating 741341 741341 Total Development&Public Works Capital Projects 190,000 190,000 Non-Departmental Transfers 86,772 - - - - - 86,772 Contingency 15,000 - - - - - 15,000 Reserves* 576,558 160,114 736,672 Total Non-Departmental678330 160,114 838,444 Total B ooth-Kelly Fund $ 1,609,671 $ 160,114 $ - $ - $ - $ - $ 1,769,785 Booth-Kelly Fund Commentary: -No ciurent activity. Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Regional Fiber Consortium-629 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating Finance $ 224,686 $ - $ - $ - $ - $ - $ 224,686 Total Department Operating 224,686 224,686 Non-Departmental Reserves* 412,105 155,435 567,540 Total Non-Departmental412,105 155,435 567,540 Total Regional Fiber Consortium Fund $ 636,791 $ 155,435 $ - $ - $ - $ - $ 792,226 Regional Fiber Consortium Fund Commentary: -No cm-rent activity. Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Insurance Fund-707 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating Hmnan Resources $ 533,140 $ 20,000 $ - $ - $ - $ - $ 553,140 Health Insurance 8,535,823 - - - - - 8,535,823 Property&Liability 2,003,254 - - - - - 2,003,254 Worker's Compensation 690,488 690,488 Total Department Operating 11,762,705 20,000 11,782,705 Non-Departmental Contingency 200,000 - - - - - 200,000 Reserves* 14,267,709 794,069 15,061,778 Total Non-Departmental14,467,709 794,069 15,261,778 Total Insurance Fund $ 26,230,414 $ 814,069 $ - $ - $ - $ - $ 27,044,483 Insurance Fund Commentary: -No ciurent activity. Resolution No.2024-20 Exhibit A Page 7 of 7 Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 Vehicleand Ea uipment Fund-713 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating Development&public works $ 1,598,001 $ 42,193 $ - $ 712,500 $ - $ - $ 2,352,694 Fire&Life Safety 237,250 1,304,850 1,816,273 - - - 3,358,373 Hroman Reso-ces - - - 4,000 - - 4,000 Information Technology 776,368 - - - - - 776,368 Legal 2,300 - - - - - 2,300 Library 16,000 - - - - - 16,000 Police 688,500 264,000 952,500 Total Department Operating 3,318,419 1,611,043 1,816,273 716,500 7,462,235 Non-Departmental Reserves* 9,160,963 (997,321) (1,816,273) (716,500) 5,630,869 Total Non-Departmental9,160y63 (997,321) (1,816,273) (716,500) 5,630,869 Total V ehicle and Equipment Fund $ 12,479,382 $ 613,722 $ - $ - $ - $ - $ 13,093,104 Vehicle and Equipment Fund Commentary: -No cro-rent activity. Appropriations FY24 Supplemental Supplemental Supplemental Supplemental Transfers& FY24 SDC Administration Fund-719 Adopted Budget Budged Budget Budget Budget Adjustments Revised Budget Department Operating Development&Public works $ 414,423 $ - $ - $ - $ - $ - $ 414,423 Finance 46,223 46,223 Total Department Operating 460,646 460,646 Non-Departmental Contingency 10,000 - - - - - 10,000 Reserves* 261,424 316,760 578,184 Total Non-Departmental271,424 316,760 588,184 Total SDC Administration Fund $ 732,070 $ 316760 $ - $ - $ - $ - $ 1,048,830 SDC Administration Fund Commentary: -No ciu-rent activity. TOTAL RESOLUTION $ 434,355,495 $ 20,083,863 $ 184,542 $ (205,107) $ 3,645,113 $ 1,000 $ 458,064,906 *Reserves and Unappropriated Ending Fimd Balance are not appropriated for spending and are shown for information proposes only. Resolution No.2024-20