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Home My WebLink AboutORDINANCE NO. 08-09-24ORDINANCE NO. 08-09-24 STATE OF GEORGIA FULTON COUNTY AN ORDINANCE OF THE MAYOR AND COUNCIL OF THE CITY OF MILTON, GEORGIA, TO ADOPT AMENDMENTS TO THE FISCAL 2008 BUDGET FOR EACH FUND OF THE CITY OF MILTON, GEORGIA AMENDING THE AMOUNTS SHOWN IN EACH BUDGET AS EXPENDITURES, AMENDING THE SEVERAL ITEMS OF REVENUE ANTICIPATIONS, PROHIBITING EXPENDITURES TO EXCEED APPROPRIATIONS, AND PROHIBITING EXPENDITURES TO EXCEED ACTUAL FUNDING AVAILABLE. BE IT ORDAINED by the City Council of the City of Milton, GA while in a council meeting on September 15, 2008 at 6:00 p.m. as follows: WHEREAS, the City Manager of the City of Milton has presented amendments to the fiscal year 2008 Budget to the City Council on each of the various funds of the City; and POM WHEREAS, each of these budget amendments results in a balanced bog budget, so that anticipated revenues equal proposed expenditures for each fund; and WHEREAS, the amended fiscal year 2008 budget provides a financial plan for the government, establishing appropriations for each operating department in order to extend services; NOW, THEREFORE BE IT ORDAINED that this budget amendment, "Exhibit A" attached hereto and by this reference made a part hereof this ordinance shall be the City of Milton's amended fiscal year 2008 budget; and BE IT FURTHER ORDAINED that this budget be and is hereby approved and the several items of revenues shown in the budget for each fund in the amounts anticipated are adopted and that the several amounts shown in the budget for each fund as proposed expenditures are hereby appropriated to the departments named in each fund; and, BE IT FURTHER ORDAINED that the expenditures shall not exceed the appropriations authorized by this budget or amendments thereto provided; that expenditures for the fiscal year shall not exceed actual funding available. 0 ADOPTED AND APPROVED this 15th day of September, 2008. CITY OF MILTON, GWRGIA By: Ma�or Jo ckwood ) 6, c A L",.-- Councilmember Karen Thurman Councirmember Tina D'Aversa Councilmember Burt Hewitt rl t ../ Councilmember Alan Tart am City of Milton, Georgia Fiscal Year 2008 Summary of Departmental Budget Amendments #2 7. Fiscal Year 2008 Budget Amendment The goal of the second fiscal year 2008 budget amendment is to revise departmental budgets and interfund transfers based upon activity -to -date. The intent of the amendment is to cover expenditures incurred as either unforeseen or omitted from the original budget passed by the City Council on September 20, 2007 and amended on July 7, 2008. General Fund The General Fund is the principal operating fund of the government and is used to facilitate current year operations. General Fund revenues are revenues with unrestricted use. Expenditure requests are categorized into two categories: Salary/Benefits and Maintenance/ Operating. Salary / benefits line items include salaries, overtime, vacation pay, retirement and other associated payroll expenditures. The maintenance / operating category includes expenditures related to operational line items such as, supplies, professional fees, training, dues/fees, travel, utilities, communications, machinery & equipment, etc. Revenue Amendments: The change in original revenue estimates for the following revenue sources is driven by analysis of activity for the months of October - August. A projection was completed using available data indicating the fiscal year 2008 revenue estimates could be adjusted by the amounts indicated in the table on page 3. Some of Pm the most significant changes are explained as follows: 1. The City received the Special Service District (SSD) Funds from Fulton County in early July totaling $4,176,896. A budget amendment is requested in Intergovernmental Revenue to account for these funds. 2. The following revenue collections are trending higher than anticipated: a. Prior Year Property Taxes -Real $ 91,886 b. Motor Vehicle Tax $ 77,000 c. Franchise Fees $200,000 3. Municipal Court Fines and Forfeitures continue to trend lower than anticipated. A proposed decrease of $90,000 is being submitted. Fiscal Year 2008 Budget Amendment WHOM Elm 11 SIMON bo. Current Yr Property Taxes -Real $ 8,447,544 $ (8,447,544) $ - $ 8,447,544 E Motor Vehicle Tax 1413,0001 431,4931 18,4931 77,0001 490,0001 Intangible Tax 200,000 163,819 (36,181)0 200,0 Real Estate Transfer Tax 47,0001 35,894 (11,106)1 01 47,0 Franchise Fees 1 1,195,9241 1,133,240 (62,684)1 200,0001 1,395,92 4,167,4231 Business & Occupation Tax 650,000 577,367 (72,633) 0 650,00 Financial Institution Tax 30,000 31,924 1,924 0 30,00 Penalty & Interest -Real Prop 30,000 50,419 20,419 0 30,00 Penalty & Interest -Pers Prop 6,000 269 (5,731) 0 6,00 Penalty & Interest -Business Lic 0 7,865 7,865 7,865 7,86 Fulton County/SSD Funds 0 4,176,896 4,176,896 4,176,896 4,176,896 Bad Check Fees 220 265 45 0 22 Interest Revenue 66,000 47,316 118,684) 0 66,00 Tari Proceeds Interest 19,000 13,038 15,962) 0 19,0001 Realized Gain/Loss on Investmt 45,000 41,233 (3,767) 0 45,00 Lease -Old Bullpen Rd 5,000 5,000 0 0 5,00 Other Misc Revenue 38,067 221 (37,846) 0 38,06 Op Transfers In-Htl/Mtl Tax Fund 54,000 44,879 (9,121) (20,500) 33,5 Open Records Fees 1,688 715 (973) 0 1,68 Donation Revenue 5,000 2,000 (3,000) (3,000) ,n.`ZMN. „ w ... 2,00 Merchandise & Products 1,200 581 (619) 0 1,20 Alcohol Beverage Licenses 125,000 119,855 (5,145) (5,145) 119,85 Advertising Fee 54 162 108 0 5 Pouring Permit 4,500 7,835 3,335 3,400 7,90 Solicitation Permit 420 420 0 0 42 Admin Fee 53,000 62,275 9,275 9,275 62,27 Alarm Registration 7,000 14,000 7,000 7,000 14,00 Penalties -Alarm Reg 0 25 25 0 . .. y••, _ ,.. :. . -.�- 1 �.. ... ..�0..,, �.. Admin Fee 154,000. 147,744 (6,256) 154,00.': .Tent Permit 210 �. .. ,0 (210) , .. ,. 0,.,21C Fireworks Permit 2,500 0 (2,500) 0 2,50 Accident Reports 6,000 5,801 (199) 01 6,0001 Expungement Fees 300 150 (150) 0 30 False Alarms 25,000 17,300 (7,700) (5,000) 20,00 Re -Inspection 350 0 (350) 0 350 Fingerprinting Fee 0 0 0 0 Gate Access 0 0 0 0 Background Check Fees 1,500 1,310 (190) 0 1,50 Fines & Forfeitures 550,000 392,248 1157,752) 190,0001 460100 Donation Revenue 10,371 10,871 500 0 10,371 Public Safety Fund 825 945 120 0 82 Contra -Donation Revenue (10,371) 0 10,371 10,371 0 Contra -Public Safety Fund (825) 0 825 825 01 Insurance Proceeds 13,655 23,310 9,655 0 13,65 Contra -Insurance Proceeds (13,655) 0 13,655 13,655 Insurance Proceeds F"�,rS 3,645 3,645 „r?3 3 3 ra 77- :... ta 0 0 3,64 Contra -Insurance Proceeds (3,645) 0 3,645 3,645 01 & Land Use Permits 7777777770 40,000 50,461 10,461 7777777777,77Zoning 0 40,000 Land Disturbance 60,000 39,387 (20,613) 0 60,000 Modification 2,000 2,100 100 0 2,00 Variance 10,000 6,050 (3,950) 0 10,000 Seasonal & Special Events SO 50 0 0 S Sign Permits 8,400 7,638 (762) 0 8,40 Building Permits 140,000 139,566 (434) 0 140,00 Planning & Development Fees 60 160 100 0 60 Maps & Cert Letters 2,006 1,618 (382) 0 2,00 Plan Review Fees 20,000 18,402 (1,598) 0 20,00 Development Bond Fee 2,500 1,700 (800) 0 2,50 Ordinance Fines 4,000 3,531 (469) 0 4,00 TOTAL $ 18,154,187 $ 11,970 224 1 $ (6,183,963)13 4,478,173 1 $ 22,632,360 3 Fiscal Year 2008 Budget Amendment 00 Expenditure Amendments: how The recommended expenditure amendments are presented on the following pages by department. ACCOUNT DESCRIPTION AMENDED BUDGET Y-T-Dz, ACTUAL/ ENCUMBERED FY 2008 BUDGET _ BALANCE REQUESTED BUDGET ADJUSTMENT FINAL BUDGET Salaries $ 125,080 $ 92,963 $ 32,117 $ (17,380) $ 107,700 Group Insurance 3,215 1,310 1,905 (1,310) 1,905 401A SS Match FICA Medicare 4,751 2,062 3,340 1,243 1,411 819 (710) (617) 4,041 1,445 401A 1% Match to 457B 241 0 241 ;.. (241) 0 Pension 2,019 1,859 161 j9 2,019 Unemployment Insurance 1,840 1,490 350; f', 1,840 Worker's Comp 781 781 0,z-, 781 Professional Fees 49,500 38,141 11,355'&" 49,500 Professional Fees - Contracted 341,032 312,613 28,4l%1,,,a� 341,032 Land/Building Rental 82,858 73,989 8,869: :° 82,858 Communications 1,000 98 902:;'x', 1,000 Advertising 0 400 (400) 0 Travel 13,465 805 12,660 i 13,465 Dues & Fees 1,200 1,200 0 „ >u 1,200 Education & Training 8,214 4,785 3,429 8,214 General Supplies 1 500 460 40 ; .z 500 Food/Meals 720 361 359 ; ' 720 Promotional 2,000 0 2,0041 ''°', 2,000 Mach/Equip 32,000 0 32,000 32,000 Stipend: Thurman 2,000 0 2,005 ;, 2,000 Zahner Bailey 2,000 0 2,000 +' 2,000 Lusk 2,000 0 2 000 2,000 O'Brien/Hewitt 2,000 404 2,000 D'Aversa 2,000 1,000 1,005 2,000 Mohrig/Tart 2,000 1,574 426 ;.., 2,000 Lockwood 3,000 1,124 1,876 3,000 Non-recurring TOTAL nr94? Salary/ Benefits 700 290 $ 688,178 $ 540 229 $ $ 139,989 $ 102,985 $ 410 147,949 37,004 $ (20,2581 $ 120,258) 700 $ 667,920 $ 119,731 M & O $ 548,189 $ 437,244 $ 110,945 ;;; $ - $ 548,159 Fiscal Year 2008 Budget Amendment FY 2008 ACCOUNT DESCRIPTION AMENDED ACfUiI./ BUDGET REQUESTED BUDGET FINAL BUDGET ENCUMBERED BALANCE ADJUSTMENT BUDGET Salaries and Wages 130,300 107,181 23,119-° 130,300 Car Allowance 3,000 2,400 600 3,000 Group Insurance 8,640 4,356 4,284 ;.; 8,640 401A (SS match) 4,890 3,555 1,335 4,89 FICA Medicare 1,794 1,431 36311 1,794 401A 1% Match to 457B 1,360 655 705 1,360 Pension 4,760 3,924 836 4,760 Unemployment Insurance 460 444 16 `< 460 Worker's Compensation 1,126 1,126 0 °'; 1,126 Flexible Spending 150 0 150 15 Temporary Housing 3,000 0 3,005"" 3,000 Professional Fees 7,000 7,266 (266) , , _ (7,000) 0 Professional Fees - Contracted 204,619 187,568 17,051 204,619 Rental Land & Buildings 8,286 7,399 8871-1 8,286 Rental Equipment & Vehicles 2,240 2,240 0 (2,000) 240 Communications 2,400 1,035 1,365 2,400 Advertising 1,500 1,942 (442) `:#. (1,500) 0 Printing 4,000 1,318 2,682 (4,000) 0 Travel 7,900 8,192 (292) '' 7,90 Dues/Fees 7,501 7,187 314:..°,' 7,501 Education/Training 2,500 990 1,515 H 2,500 General Supplies 5,000 1,850 71-1-501 .=- (5,000) 0 Natural Gas 2,500 0 2,500 ? 2,500 Food/Meals 4,750 441 4,309 ;'.' (4,000) 75 Machinery 5,000 189 4,811 (3,000) 2,000 TOTAL EXPENDITURES $ 424,676 $ 352,687 $ 71,989 1, $ (26,50011$ 398,1761 , Salary/Benefits $ 156,330 $ 125,072 $ 31,258 $ - $ 156,330 M & O $ 265,196 $ 227,6151$ 37,581 " $ (26,500) $ 238,696 Fiscal Year 2008 Budget Amendment ACCOUNT DESCRIPTION Y -T -D AMENDED ACTUAL/ BUDGET ENCUMBERED FY 2008 BUDGET BALANCE REQUESTED BUDGET ADJUSTMENT FINAL BUDGET Salary/Benefits 50,000 50,000 _ (50,000) - Group Insurance 4,201 0 4,201 3` (4,201) 0 401A (SS Match) 1,875 0 1,875 (1,875) 0 FICA Medicare 825 0 825 ' ; (825) 0 401A 1% Match 500 0 500 •''' (500) 0 Pension 3,500 2,788 712 3,500 Unemployment Insurance 230 0 230 (230) 0 Worker's Compensation 111 111 (0) Professional Fees 45,000 43,200 1,806 °`g,', 45,000 Professional Fees - Contracted 750,270 688,984 61 286 � : 750,27 Contracted/ Credit card Fees 26,000 18,791 7,209 '° 26,000 Rental Land & Buildings 29,000 25,896 3,104 r•-' 29,000 Communications 1,000 197 803 1,000 Advertising 500 1,296 (796) '_ 500 Printing 2,200 577 1,623 " 3; 2,200 Travel 900 0 900 n` 900 Dues & Fees 1,115 215 900 1,115 Education & Training 800 0 800 y 800 General Supplies 4,500 0 4,s00 u'•, 4,500 TOTAL EXPENDITURES Salary/Benefits $ $ 922,527 $ 782.055 $ 140,472 r:.3 � 61,242 $ 2,8991$ 58,343 ``"<< $ 157,631) $ 864 896 $ (57,631) $ 3,611 M & O $ 856,785 $ 779,1561$ 77,629 ::= $ - $ 856,785 Fiscal Year 2008 Budizet Amendment ACCOUNT DESCRIPTION FY 2008 BUDGET ACTUAL/ BUDGET ENCUMBERED BALANCE REQUESTED Q BUDGET ADJUSTMENT FINAL BUDGET Professional Fees $ 180,000 $ 190,757 $ (10,757) $ 120,000 $ 300,000 TOTAL EXPENDITURES is 180 000 $ 190 757 $ 10 757 $ 120 000 $ 300 000 Salary/Benefits $ - $ $ - $ Is - M & O Is 180,000 $ 190,7571$ (10,757) $ 120,0001$ 300,050- 7 Fiscal Year 2008 Budget Amendment ACCOUNT DESCRIPTION AMENDED BUDGET Y -T -D ACTUAL/ ENCUMBERED FY 2008 REQUESTED BUDGET ', BUDGET BALANCE ;;. ADJUSTMENT ;l FINAL BUDGET Salaries 363,590 261,476 102,114" - 363,590 Salaries/ Overtime 1,000 974 29'.I:e' 1,000 Group Insurance 33,265 16,659 16,606 33,265 401A SS Match 13,635 9,972 3,66341, 13,635 FICA Medicare 5,999 2,972 3,027'"' _5,999 401A 1% Match 3,636 562 -3,074 :`' 3,636 Pension 12,725 8,985 3,740 12,725 Unemployment Insurance 1,150 478 672 ;-; 1,150 Worker's Comp 6,999 6,999 0 ,.x,',;' 6,999 Professional Fees 29,950 19,285 10,665 .. 29,950 Professional Fees - Contracted Equipment R & M Vehicles R & M 728,167 3,500 185,000 656,486 0 187,639 71,681f', 3,500" (2,639)` 13,655 728,167 3,500 198,655 Rental Land & Buildings 24,857 22,197 2,660 24,857 Communications 6,480 4,311 2 169 n 6,480 Advertising 5,500 0 5,500,1111,11-1 5,500 Printing 8,600 2,122 6,479 8,600 Travel 3,250 1,203 2,047 ;„ 3,256 Dues & Fees 3,000 1,828 1,172 '';:' 3,000 Education & Training 2,750 720 2,030 2,750 Maintenance Contract 139,766 116,033 23,733 .1''' 139,766 General Supplies 6,250 5,800 450' , 6,250 Food/Meals 1,750 1,311 439 1,750 Uniforms Other Equip/Cell Phone Repl 2,400 300 1,836 470 564 ,, (170) � °' 2,400 300 Other Equip/ Hardware 4,665 4,920 (255) „vl 4,665 Other Equip/ Misc. 238 964 (726) ._.__WE 238 TOTAL EXPENDITURES $ 1 598 422 $ 1t336 203 $ 262 219 $ 13.655 $ 1.612.077 Salary/Benefits M & O $ 441,999 $ 1,156,423 $ 309,0761$ $ 1,027,127 $ 132,923 $ ;;. 129,296 '•;-4; $ - 13,655 $ 441,999 $ 1,170,078 few Fiscal Year 2008 Budget Amendment ACCOUNT DESCRIPTION AMENDED BUDGET Y -T -D ACTUAL/ ENCUMBERED FY 2008 x;: BUDGET 3" : BALANCE &` REQUESTED BUDGET ADJUSTMENT FINAL BUDGET Salaries $ 948,589 $ 794,102 154,487 `° 948,58 Termination Liability 2,384 0 2,39-4 0 2,38 Overtime 46,973 55,220 (8 247 r! 20,000 66,97 Holiday 54,892 47,243 7 649 1, 0 54,89 Group Insurance 150,908 88,008 62,900 :a 0 150,90 401A SS Match 38,126 33,634 4,492 PF', 0 38,12 FICA Medicare 16,775 12,195 1 k' 401A 1% Match 9,588 6,089 3,499 115f 0 9,58 Pension 33,201 25,930 0 33,2011 Tuition Reimbursement 7,875 7,704 172 -', 0 7,87 Unemployment insurance 51890 6,045 0 5,899 Worker's Comp39,966 39,966 0 0 39,96 Professional Fees 6,650 3,091 41 Rental Land & Buildings 4,143 3,699 444 0 4,14 Communications 29,260 23,928 5,337_' Travel 3,014 3,814 (800) sr 0 3,01 Dues & Fees 1,120 190 930 r'==„3,, 0 Education & Training 6,300 3,274 3,026 0 6,30 Maintenance Contracts 5,000 995 4,005 0 5,00 General Supplies 13,264 8,356 4,908 0 13,26 Uniforms 20,000 19,913 87 0 20,00 Furniture & Fixtures 534 534 01 0 53 Computer Software 79,185 1,185 78,000'"' (78,000) 1,18 Cell Phones 1,000 (18) 1,0 18 0 1,00 Weaponry 13,665 13,442 223 _ 0 13,66 Cameras 800 770 30 : 0 80 Motorola Radios 8,504 8,504 0 .' 3,106 11,61 Misc Equipment 18,950 22,271 (3,32 1) --;' 0 18,95 TOTAL ' N ,Salary/ Benefits $ 1,566,556 a 1,355,167 $ 1,230,084 $ 336,472(54,8941 290 u� w $ 1,116,135 $ 239,032 $ '4,.rt •'' $ 20,0001$ 1,511,662 1,375,167 M &0 is 211,389 $ 113,948 $ 97,441 ;, ,''! $ (74,894)1$ 136,495: Biw Fiscal Year 2008 Budget Amendment WIWI ;., z x , i � a ACCOUNT DESCRIPTION AMENDED BUDGET Y -T -D ACTUAL/ ENCUMBERED FY 2008 BUDGET BALANCE REQUESTED BUDGET ADJUSTMENT FINAL BUDGET Salaries & Wages $ 2,035,811 $ 1,600,898 $434,913 „ 2,035,811 Termination Liability 5,000 0 5,000 5,00 Overtime 75,652 48,067 27,585 75,652 Holiday 93,971 81,214 12,757 93,971 Group Insurance 295,881 182,299 113,582 k"' 295,881 401A SS Match 82,141 64,959 17,182 82,141 FICA Medicare 36,366 24,098 12,268 36,366 401A 1% Match Pension 17,846 76,818 8,955 61,566 8,891 '` 15,252 17,846 Tuition Reimbursement 6,000 7,575 (1,575)? 6,00 Unemployment Insurance 12,650 11,627 1,023 -12,9"5-0 Worker's Comp 50,588 50,588 (0) 50,58 Professional Fees 27,120 29,318 (2,198) 10,530 37,65 Equipment Repair & Maint 21,950 0 21,950 ' . ': 21,95 Facilities Repair & Maint 5,000 6,709 (1,709) ',;,„ 5,00 Rental Land & Buildings 175,084 173,209 1,875 -,. 175,084 Rental Equip & Vehicles 640 571 69 64 Communications 7,920 6,362 1,558 :. 7, 2 Travel 3,000 255 2,745 3,00 Dues & Fees 3,500 3,371 130 3,50 Education &Training 12,310 2,031 10,279 12,31 Telephone Service 12,000 11,390 610 12,00 General Supplies 26,939 11,885 15,054 26,939 Water/Sewage 4,800 4,183 6173 .' 4,80 Natural Gas 16,800 17,106 (306) 1 16,80 Electricity 20,500 20,028 472 20,50 Telecommunications 31000 2,557 443 3,00 Uniforms 77,431 69,586 7,845 77,431 Machinery Furniture & Fixtures Computer/ Software 0 1,534 65,000 3,132 11188 0 (3,132) 346 N, 65,000 E;. 3,133 (65,000j 3,133 1,534 0 Other Equipment -Cell Phones 750 334 416 75 TOTAL ,-�,3�;: Salary/Benefits $ 3,274,002 $ 2,788,724 $ 2,505,062 $ 768,940 ` $ (51,337) $ 3,222,665 ..... �� r �.fi'.. �.'': 3:-, ilia ..'.3....'[� <I'.y" is $ 2,141,846 $ 646,878 $ - $ 2,788,724 M & O $ 484,528 $ 362,882 $ 121,646 $ (51,337)1$ 433,191 10 Fiscal Year 2008 Budget Amendment ACCOUNT DESCRIPTION AMENDED BUDGET ACTUAL/ ENCUMBERED FY 2008 BUDGET BALANCE BUDGET D ADJUSTMENT FINAL BUDGET Professional Fees $ 56,781 $ 5,262 $ 51 519 i' • $ $ 56,781 Professional Fees - Contracted 1,364,128 1,250,451 113,677 ",', 1,364,128 Equipment R & M 0 2,962 (2,962) 49,448 49,448 Grounds R& M 0 0 0; 0 Pothole Repairs 0 0 0 ? 82,541 82,541 Rental Land & Buildings 23,822 21,272 2,550 ,J',, 23,822 Other Purchased Service 0 3,495 (3,495) 3,495 3,495 Maintenance Contracts 0 0 0 General Supplies 2,000 0 2,000 2,000 Electricity 295,000 244,594 50,406 `- 295,000 Machinery 01 0 0 = 0 TOTAL EXPENDITURES $ 1,741,7311 1,528,036 $ 213,695 $ 135,484 $ 1,877,215 �,ix, �.�,, � �„ '/, �:'::'3. ;r.,: .. �.u, •.:i } �,ii.�n,. n ,;t .{a`_ ?i, .: f,. j� .... .. Salary/Benefits $ - ..w $ - .i ,, $ .��#/�`„5if .. ,. aha, $ - Is - M & O $ 1,741,731 $ 1,528,036 $ 213,695 "', $ 135,4841$ 1,877,215 11 1 Fiscal Year 2008 Budget Amendment ,,. i".,`;�;�� ,,,,da.0 �.r „-s -..0 ....,.� „r„ _ �._..., „• 3�e r� 1 3 '�., kik '®„'�,,, `.. ,,,�" Salary/Benefits Is - is is - M & O Is 163,6491 $ 143,4551$ 20,194 1 $ - )00 $ 166,649 12 FY 2008 ACCOUNT DESCRIPTION AMENDED Y-T-DUESTED BUDGETQ FINAL BUDGET ACTUAL/ BALANCE BUDGET BUDGET ENCUMBERED ADJUSTMENT Professional Fees $ $ 1,682 (1,682) 3,000 3,000 Professional Fees - Contracted 136,413 125,045 11,368 136,413 Facility R & M 3,000 0 3,000 3,00 Rental Land & Buildings 1,036 925 111 '' 1,036 Water/Sewer 4,000 2,224 1776'!: 4,000 Natural Gas 2200, 1,260 940 2,200 Electricity 17,000 12,3191 4,681 - _ 17,000 Salary/Benefits Is - is is - M & O Is 163,6491 $ 143,4551$ 20,194 1 $ - )00 $ 166,649 12 Fiscal Year 2008 Budget Amendment 13 FY 2008 ACCOUNT Y -T -D REQUESTED REQUESTED DESCRIPTION AMENDED ACTUAL/ BUDGET BUDGET FINAL BUDGET BUDGET ENCUMBERED BALANCE ADJUSTMENT BUDGET Professional Fees $ - $ -- Capital Lease Principal `', $ (2,428) $ 709,394 Professional Fees - Contracted 1,364,128 1,250,451 113,677".- '' 1,364,128 Rental Land & Buildings 58,001 51,792 6,209 $ 60,078 58,001 Dues/Fees 1,000 0 1,000 33 -.. 3 i 'Y\\3 4 h$ A 1,000 Education/Training 0 0 0 k'''' 4,000 4,000 General Supplies 300 79 221 `' $ (4,094)1$ 300 Food/Meals 400 0 400g,",400 TOTAL EXPENDITURES $ 1,423,829 $ 1,302,322 $ 121,507 `r $ 4,000 $ 1,427,829 Salary/Benefits $ $ - $ $ - $ - M $ 1,302,322 $ 121 507 °: $ 4,000 $ 1,427,829 13 FY 2008 ACCOUNT Y -T -D REQUESTED DESCRIPTION BUDGET ACTUAL/ BUDGET BUDGET FINAL $ 711,822 ENCUMBERED $ 709,394 BALANCE $ 2,428 ., ADJUSTMENT BUDGET Capital Lease Principal `', $ (2,428) $ 709,394 Other Debt/TAN Interest 150,000 92,350 57 650 '' (1,666) 148,334 TOTAL $ 861,822 $ 801,744 $ 60,078 r $ (4,094) $ 857,728 :.. �:. l2Y+a'�`P. d., '., fir„ „}i'3'vuY'.� .• '' :': f .. .. ,.w.n, •. -.. 3 i 'Y\\3 4 h$ A Salary/Benefits $ - $ - $ ;, $ - $ M & O Is 861,8221$ 801,7441$ 60,0781' $ (4,094)1$ 857,728 13 Fiscal Year 2008 Budget Amendment 14 FY 2008 ACCOUNT Y -T -D REQUESTED DESCRIPTIONBUDGET ACTUAL/ BUDGET BUDGET ENCUMBERED BALANCE ADJUSTMENT BUDGET Unallocated $ 477,680 $ - $ 477,680,,,,',' $ 4,574,749 $ 5,052,429 Op Transfer Out to Cap Proj Fd 1,966,512 908,111 1,058,401."' (711,395) 1,255,117 Op Transfer Out to Cap Grant Fd 150,000 0 1E'27q,345 -,`;', 549,300 699,300 Op Transfer Out to Op Grant Fd 27,345 0 27,345 TOTAL $ 2,621,537 $ 908,111 $ 1,713 $ 4,412,654 $ 7,034,191 __.ea'., 1 3 �„.,uA33 L• ,',?'i3' ... 3 . ;f .n3 .. .i ., ii s -__ _ _` ,,.: ....' _ ...... 33r, y� � f3. �,3 �3,D3 3i33::u,�` . 3'`.•q l': Salary/ Benefits $ - $ - $ - $ - $ - M & O $ 2,621,537 $ 908,111 $ 1,713 426 -';' $ 4,412,654 $ 7,034,191 14 Fiscal Year 2008 Budget Amendment Capital Project Fund amw Capital project funds are used to track revenues and expenditures associated with capital construction, acquisition and maintenance. Appropriations in capital project funds are on a project -length basis and do not expire until the project is complete. According to the City's budgetary policies, a major capital project generally is defined as an expenditure that has an expected useful life of more than 3 years with an estimated total cost of $50,000 or more, or an improvement/ addition to an existing capital asset. With this in mind, there are several projects appropriated in the Capital Projects Fund that are considered to be non -capital and should be transferred to the General Fund. Some of those projects are slated to begin during FY 2009 and, therefore, will be absorbed into the General Fund reserves and re -appropriated in the FY 2009 budget. ilbww Other amendments to the Capital Projects Fund include transferring two projects to the Capital Grant Fund since they are partially funded by federal grants; moving two projects from the General Fund that are considered to be "capital" in nature; and splitting out the pavement management project into more detailed projects. This budget amendment appropriates revenue and expenditure in capital project funds as follows (they are color -coordinated with the line item budget on page 16): Budget Amendment Notes: REVENUES 1. Operating Transfer in -General Fund - Decreased to move non -capital projects to General Fund operating budget $ (711,3951 Resurface & Patch Artials/Collectors 1300,0001 1 Resurface Local Roads 1 335,000 Gravel Roads Maintenance 1201,000 Transfer Pothole Repair to General Fund Operating budget ($52,541) Landrum Rd Bridee Design-alreadv included in that line item ($20.0001 Motorola xaaios (3,106), Bridges & Dams Inspections/Inventory -& (30,000) Signs Signals Maintenance (49,44$) Parks Master Plan (30,000) Historic Preservation Ordinance (20,000) Tree Preservation Ordinance (101000) Highway 9 Design Guidelines i (30,000) 15 Fiscal Year 2008 Budget Amendment 16 M Fiscal Year 2008 Budizet Amendment Capital Grant Fund The Capital Grant Fund is considered to be a capital project fund that accounts for capital grants used to finance major capital projects. As mentioned in the budget amendment notes for the Capital Projects Fund, there are two projects that are partially funded by federal grants that need to be transferred over to the Capital Grant Fund. 17 FY 2008 ACCOUNT REQUESTED DESCRIPTION AMENDED Y -T -D BUDGET BUDGET FINAL FINAL BUDGET ACTUAL BALANCE ADJUSTMENT REVENUES: Interest Revenues $ - $ 981 $ 981 $ - Op Transfer In from General Fd 150,000 0 (150,000) 549,300 699,300 Budgeted Fund Balance 41,250 0 (41,250) 41,250 AED Units 11,250 0 (11,250) ; 11,250 Bathroom Renovation 17,500 0 (17,500) 17,500 Transportation Master Plan 400,000 0 (400,000) 400,000 620,000 $ - $ (620,000)':°. $ 549,300 $ 1,169,300 �j3 � xr r ,^ k.3"' E . -' � ui '� 3 4 ,, x.":.`.�� flf ,,,,.; a ,.✓i i.ui�." � � :.L 3S � .. �':3,_ k c ��'.. �i3?.u�,.. FY 2008 ACCOUNT �x REQUESTED DESCRIPTION AMENDED Y -T -D BUDGET,', BUDGET FINAL BUDGET ACTUAL BALANCE BUDGET ADJUSTMENT EXPENDITURES: Unal1ocated $ 50,000 - 501000 " $ 50,000 Public Works: Transportation Master Plan 500,000 0 500,006 500,000 Birmingham @ Providence 0 0 280,800' `' 280,800 280,800 Arnold Mill @ New Providence 0 0 268,500 ': 268,500 268,500 Parks & Recreation: Bathroom Renovation 70,000 70,000 0 .' 70,000 TOTAL EXPENDITURES $ 620,0001 $ 70,000 $ 11099,300 $ 549,300 $ 1,169,300 17 Fiscal Year 2008 Budget Amendment OFIft Operating Grant Fund omw The Operating Grant Fund is used to account for certain budgeted items that receive funding from individual grants and that aren't classified as "capital". These funds are appropriated on an annual basis. Currently, there are two grant -funded items: Crabapple Master Plan and SAFER. 5 The City revised the inter -connective roadway system as specified in the Crabapple Master Plan. The Department of Community Affairs awarded a local assistance grant in the amount of $15,250 to help with the cost of this project. The project is complete and a request is being submitted for the remainder of the funds. The second grant that the City has been awarded is the Department of Homeland Security's Staffing for Adequate Fire and Emergency Response (SAFER) grant. This is a reimbursement type grant where requests are submitted quarterly for the salaries and benefits of three firefighters. This program started June 21, 2008 and an appropriated amount is only needed for one quarter. A budget amendment is requested to decrease the expected revenues and expenditures. 18 FY 2008 ACCOUNT REQUESTED DESCRIPTION BUDGET Y -T -D BUDGET BUDGET FINAL ACTUAL BALANCE ADJUSTMENT BUDGET REVENUES: Interest Revenues $ _ $ 68 $ 68 ;z $ _ Op Transfer In from General Fd 27,345 0 (27,345) `` (24,845) 2,500 Budgeted Fund Balance 15,250 0 (15,250) 15,250 SAFER Grant 115,455 0 (115,455) V; (92,955) 22,500 Crabapple Master Plan 3,750 0 (3,750) 3,750 TOTAL AVENUES $ 161,800 $ $ 161 800 $ 1117.8001 $ 44,000 2•� _1 5111 tib, FY 2008 ACCOUNT Y -T -D BUDGET REQUESTED FINAL DESCRIPTION BUDGET $ ; BUDGET ACTUAL BALANCE a ADJUSTMENT BUDGET EXPENDITURES: Pubtic Safety: Salaries & Wages 142,800 - 142,800: '' (117,800) $ 25,000 Community Development: Crabapple Master Plan 19,000 19,000 0 n' 19,000 TOTAL EXPENDITURES $ 161 800 $ 5,000 $ 142 800• ;,• $ 117 800 $ 44 000 18 Fiscal Year 2008 Budget Amendment Hotel/Motel Tax Fund to- The Hotel/Motel Tax Fund is used to account for the excise tax revenues collected from any hotel or motel located within the City limits. These revenues are required to be spent on tourism -related programs or events. Since the City is expending these tax proceeds in another fund, transfers are made to the appropriate fund. With this in mind, the Finance Department has determined that the special events projects that are currently budgeted qualify as tourism -related items and can be funded by the hotel/motel excise tax. Since the total budget for special events totaled $26,500, the remainder of the funds are to be used for the website and a -blast expenses that are included within the CH2M Hill contract. 19 FY 2008 ACCOUNTREQUESTED Y -T -D BUDGET DESCRIPTION BUDGET BUDGET ACTUAL BALANCE BUDGET ADJUSTMENT REVENUES: Hotel/Motel Taxes $ 52,000 $ 28,734 $ (23,266) $ 8,000 $ 60,000 REVENUES 1$ 52,0001$ 28,734 $ (23,2661 ': $ 810001$ 60 000 '� 1,�.'.•! 9 �y` �.33 x .?, m�:..az. :. e j ,. " ' 33 .<•�' � �v}a•£"`:�i, # 3 ,� FY 2008 Y -T -D REQUESTED ACCOUNT DESCRIPTION BUDGET ACTUAL/ BUDGET BUDGET FINAL ENCUMBERED: BALANCE`' ADJUSTMENT BUDGET EXPENDITURES• ';1, 1(18,500) Op Transfer Out to General Fd 52,000 35,796 16 204 33,500 Op Transfer Out to Special Ev Fd 0 0 26,500 26,500 TOTAL EXPENDITURES $ 52 000 $ 35,7961 $ 16 204 $ 8 000 $ 60,000 19 Fiscal Year 2008 Budget Amendment monft Now Special Events Fund This newly created fund accounts for the expense of the hotel/motel excise taxes mentioned above. It is also used to track the outflow related to the donations collected for the various special events the City currently has. b" FY 2008 ACCOUNT DESCRIPTION BUDGET Y -T -D BUDGET ACTUAL BALANCE REVENUES: Donations $ _ $ _ $ _ 00 0 Op Transfer In-Hotel/Motel Tax Fd ITOTAL REVENUES Is 1 $ ACCOUNT DESCRIPTION BUDGET Y -T -D ACTUAL/ ENCUMBERED BUDGET BALANCE EXPENDITURES: 4,000 7,000 7,000 Professional Fees - 7,432 (7,432) Rental Equip & Vehicle 0 2,240 (2,240) Advertising 0 1,942 (1,942) Printing 0 1,318 (1,318) General Supplies 0 1,929 (1,929) Food/Meals 0 13 (13) Machinery & Equip 01 0 0 TOTAL EXPENDITURES $ - $ 14 873 $ 14,873) BUDGET JUSTMENT 13,000 26,500 FINAL BUDGET 13,000 REQUESTED BUDGET I BUDGET FINAL ADJUSTMENT 5,000 5,000 3,000 3,000 4,000 4,000 7,000 7,000 5,000 5,000 3,000 3,000 �9 500 $ 39 500 20 4 Fiscal Year 2008 Summary of All Funds Amendment FY 2008 FY 2005 Budget Amended Budget Actual Budget Balance Budget Amendment #2 Final Budget Revenues $ 17,784,585 $ 18,154,187 $ 11,970,224 $ (6,183,963) p><<' $ 4,478,173 $ 22,632,360 Expenditures Mayor & Council 396,330 688,178 540,229 147,949 (20,258) 667,920 City Clerk 485,602 586,991 522,289 64,702 0 586,991 City Manager 365,784 424,676 352,687 71,989 (26,500) 398,176 Program Manager 309,440 0 0 0 r 0 0 Finance 751,832 922,527 782,055 140,472 (57,631) 864,896 Legal 180,000 180,000 190,757 (10,757) ",', 120,000 300,000 IT 1,401,641 690,350 632,624 57,726 ': ' 0 690,350 Human Resources 118,741 358,149 325,414 32,735 0 358,149 Risk Management 236,030 236,030 153,917 82,113 0 236,030 Public Information 82,360 180,199 164,726 15,473 Municipal Court 434,805 606,570 489,330 117,240 0 180,199 s 0 606,570 Public Safety: Administration 1,584,423 1,598,422 1,336,203 267219 �a 13,655 1,612,077 Police 1,458,613 1,566,556 1,230,084 336,472 (54,894) 1,511,662 Fire 3,407,852 3,274,002 2,505,062 768,940 (51,337) 3,222,665 EMS Operations 0 33,063 0 33,063j3 0 33,063 Public Works 1,753,254 1,741,731 1,528,036 213,695 :: 135,484 1,877,215 Parks & Recreation 418,063 163,649 143,455 20,194 3,000 166,649 Community Development 1,273,886 1,423,829 1,302,322 121,507 4,000 1,427,829 Debt Service 861,822 857,728 835,334 22,394 0 857,728 Other Financing Uses 2,264,107 2,621,537 908,111 1,713,426 4,412,654 7,034,191 Total Expenditures 17,784,585 18,154,187 13,942,636 4,211,551 IBM 4,478,173 22,632,360 Total Revenues Over (Under) Expenditures 0 0 (1,972,412) (1,972,412) f: ;'IF 0 0 FY 2008 Budget Budget Actual Balance u ge Adjustment Final Budget 161,800 '. 0 (161,800) `' (117,800) 44,000 i3 161,800 _. 19,000 142,800 '•_ (117,800)1 44,000 0) ,, •b , , 1 (19,000)1 (19,000] 01 0 21 Expenditures 1 988,892 1 620,0001 70,0001 1,099,300 I-livrizi 549,3001 1,169,300 Total Revenues Over (Under) Expenditures 0 0 (70,000) 479,300 0 0 bow 22 Fiscal Year 2008 Budget Amendment ,; ,` ""camY sb'7',-. frrr+ FY 2008 Budget Budget Actual Balance u ge Adjustment Final Budget Revenues 0 0 0 39,500 39,500 Expenditures 0 x' 14,873 (14,873►;,! 39,500 39,500 Total Revenues Over (Under) Expenditures 0 (14,873) (14,873) '' 0 0 €<x y FY 2008 Budget ` r Y3 ' Budget Balance u ge 3 Actual Adjustment Final Budget Revenues 52,000 '� es 28,734 (23,266) `= 8,000 60,000 Expenditures 52,000 35,796 16,204 8,000 60,000 ""M � n Total Revenues Over (Under) Expenditures 0 `' (7,062) (7,062) 0 0 e•3,� .. /9 jy a ;.. �..Y. '3`t 1 !ii'.'j "i , x..,: �.��..3. ...k, :,.::�jY ... ,.. A1oYs3 bow FY 2008 Amended Budget Budget Budget Budget Actual Balance Amendment #2 Final Budget Revenues 2,315,496 2,725,246 1,186,707 (1,538,539) (711,395) _ 2,013,851 Expenditures 2,315,496 2,725,246 222,529 2,502,717 (711,395) 2,013,851 Total Revenues Over (Under) i Expenditures 0 0 964,178 964,178 0 0 Expenditures 1 988,892 1 620,0001 70,0001 1,099,300 I-livrizi 549,3001 1,169,300 Total Revenues Over (Under) Expenditures 0 0 (70,000) 479,300 0 0 bow 22