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HomeMy WebLinkAboutORDINANCE NO. 09-06-45STATE OF GEORGIA ORDINANCE NO. 09-06-45 FULTON COUNTY AN ORDINANCE OF THE MAYOR AND COUNCIL OF THE CITY OF MILTON, GEORGIA, TO ADOPT AMENDMENTS TO THE FISCAL 2009 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 regular Council meeting on June 15, 2009 at 6:00 p.m. as follows: WHEREAS, the City Manager of the City of Milton has presented amendments to the fiscal year 2009 Budget to the City Council on each of the various funds of the City; and WHEREAS, each of these budget amendments results in a balanced „,Mk„ budget, so that anticipated revenues equal proposed expenditures for each fund; and WHEREAS, the amended fiscal year 2009 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 2009 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. Page 1 of 2 ADOPTED AND APPROVED this 15th day of June, 2009. I � CU..11- C A LLII�� Councilmember Karen Thurman CITY OF MILTON, GEO IA By: Mayor job wood 1 Co ilmem er Tinaersa C nci ber ulie Zahner Bail Councilmember Burt Hewitt Councilmemb usk kouncilmember Alan Tart Attest: e9lette R. Marchiafava, Cit�_lerk (SEAL) First Reading: June 1, 2009 Second Reading: June 15, 2009 Page 2 of 2 City of Milton, Georgia Fiscal Year 2009 Summary of Departmental Budget Amendments #1 Fiscal Year 2009 Budget Amendment # 1 The goal of the fiscal year 2009 budget amendment is to revise departmental budgets and interfund transfers based 7" on activity -to -date and future projections. The intent of the amendment is to offset revenue shortfalls the City is experiencing as a result of the current economic environment. GENERAL FUND The General Fund is the principal operating fund of the government and is used to facilitate current year operations. General Fund revenues have 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: Current economic conditions have had a detrimental effect on several of the revenue sources. Collection trends indicate a 6.5% decrease in initial projections. The table on page 3 shows the necessary amendments to the revenues. The most significant changes are explained below: 00^ • When the projections for the FY 2009 budget were compiled, the anticipated collection rate for 2009 property taxes was 93%. However, given the prior year collection rate of 89%, a decrease of approximately $1 million for Real and Personal Property Taxes (Current Year) is suggested. • A decrease of almost ($524,000) in Current Year Utility Taxes is necessary due to an error in the tax digest. Based on the Georgia Department of Revenue, last year's digest for the utility property within Milton inadvertently included property located elsewhere within the County. The error was corrected on this year's digest greatly reducing the amount of taxes owed to the City. • Since the collection rate for last year's property taxes was expected to be higher than 89%, the FY 2009 Prior Year Property Tax was projected at a low rate. A combined increase of $435,000 is being suggested based on actuals in the Real and Personal Prior Year Property Tax line items. • The franchise fees collected from Georgia Power and Sawnee EMC this fiscal year were considerably higher than the two previous years. An increase of $300,000 is being suggested. • Local Option Sales Taxes are trending almost 13% lower than this time last year. A decrease of ($607,000) is recommended. • Currently, only 82% of Milton's businesses have renewed their business licenses. Collection efforts are underway to encourage the remaining active businesses to renew; however, because of business closings and lower than anticipated license fees, a decrease of ($70,000) is suggested. Fiscal Year 2009 Budget Amendment # 1 Fiscal Year 2009 Budget Amendment # 1 Expenditure Amendments: The recommended expenditure amendments are presented on the following pages by department. Iwo i L . Y . � tsw=aR :+� �e..'s ''. ,. e. ...:... � S �. _:- ..x ._ ��:��...�i b r h \ .f'ny � ♦ SL. } : FY 2009 DEPARTMENT BUDGET ACTUAL BUDGET �z€ REQUESTED BUDGET FINAL AS OF 5/8/09 BALANCE BUDGET AMENDMENTS Mayor& Council 401,299 155,714 245,585 .". (56,170) 345,129 City Cleric 698,319 445,905 252,414(950) a 697,369 City Manager 338,764 89,736 249,028 ,, (104,630) 234,134 General Administration 2,414,872 1,555,553 859,319 (29,751) 2,385,121 IT 976,842 651,211 325,631 18,000 994,842 Municipal Court 537,180 343,667 193,513 (9,473) 527,707 Public Safety: _ Administration 1,050,376 416,685 633,691 (151,556) 898,820 Police 1,836,308 870,428 965,880 (55,244) 1,781,064 Fire 3,599,424 1,993,392 1,606,032 ; 94,882 3,694,306 EMS Operations 132,250 66,125 66,125 - 132,250 Public Works 2,942,600 1,285,186 1,657,414 (545,668) 2,396,932 Parks & Recreation 203,619 42,371 161,248 3 (20,000) 183,619 Community Development 1,816,752 1,129,208 687,544 _- (73,552) 1,743,200 Debt Service 742,995 742,984 11 - 742,995 Other Financing Sources/(Uses) 5,181,836 1,073,958 4,107,878 (558,748) 4,623,088 Total Expenditures 22,873,436 10,862,122 12,011,314'A' (1,492,860) 21,380,576 Iwo Rv W*• NNW Fiscal Year 2009 Budget Amendment # 1 5 FY 2009 ACCOUNT ACTUALS BUDGET REQUESTED FINAL DESCRIPTION BUDGET AS OF 5/8/09 BALANCE ¢X BUDG BUDGET AMENDMENTS Salaries $ 157,375 $ 53,608 $ 103,767 $ (37,121) $ 120,254 Thurman 2,720 0 2,720 °h- 0 2,720 Zahner Bailey ____ _ _ _. ___ _._.. _ _ 2 720 0 2 720 0 2 720 .. ......... Lusk 2,720 0 2,7202,720 .,____.__.... .. ..._.... __..... _ . Hewitt 2,720 0 2 720 0....2,720 D'Aversa _ 2 720 1,125 _ 1 595 0 2,720 Tart------ 2,720 487 2 233 .. _ ._.. _ _.... 2,720 Lockwood 3,720 2,251 _ 1469..';, 0 3,720 Group Insurance __.__.... __. _._ __ ....... 7 286 0 286 '� 053) _ _ 2, 233 401A SS Match 5,902 2,01.0 _7 � 3,892 _... _(5, (1,393) 4,509 FICA Medicare 2,197 --_-- 748 1,449,_; (518) 1,679 401A 1% Match to 457B __ ..___... _ ___ .._...._ ...... 564 0 564 ,,; (395) 169 Pension 2,559 0 _ 2 559 (2,006) 553 Unemployment Insurance 1,840 916 924 '', 0 1,840 Workers Comp 1,150 1,024 126,!,!,.,'1,150 2,,300 Flexible Spending 300 0 300 _._.__. _....... _ _ __.. . _ Professional Fees 74,500 23,025 51,475'". (12,500) 62,000 Rental Land & Buildings 100,466 66,812 _µ0 33 654 1 0 k 100,466 Communications 1,000 _ 1 000 _ 3 _mm 666 1,666 Advertising 600 75 :K 0 600 Travel _-_____._--_-_--_-.-____g------------____._w___..-..._-- 13 465 _..317 �13114811 : 0 13,465 Education &Training 8,155 1,100 7 055 ;;-', 0 _. 5 8,155 General Supplies 500 _ 1,013 (513) Food/Meals 700 282 418 ;��.;_ 0 700 Promotional 2,000 _ 639 1 361 3 02,000 Non-recurring 700 _ 283 417 �,;F; 0 700 TOTAL $ 401,299 $ 155,714 $ 245,585 '`- $ (56,170)1 $ 345,129 5 Fiscal Year 2009 Budget Amendment # 1 a 9 .a: ,� �, .:> ,�, •, 'v' . f�,' ,.. `c� yam ` IN FY 2009 ACCOUNT ACTUALS AS BUDGET REQUESTED FINAL DESCRIPTION BUDGET OF 5/8/09 BALANCE 4AMENDMENTS BUDGET BUDGET Regular Employees $ 83,861 $ 44,512 $ 39,349,%'t,: $ - $ 83,861 Group Insurance 7,920 4,871 3049 --1,476 ;°_, 0 7,920 401A SS Match 3,145WLL 1,669 0 3,145 FICA Medicare 1,171 612 559. 0 1,171 401A 1%Matc6 839 138 701 ;3„ 0 Pension _. 3,807 725 3 082 �� (1, 065) _839 2, 742 Unemployment Insurance 230 223 7 a'S 0 230 Workers Comp 115 131 (16)`,', 115 230 Flexible Spending 300 0300';`;, 0 Professional Fees -Contracted _ _ 498,714 _ _____..___. __ _ _----- .. _332,476 166,238 ,, 0 498,714 Rental Land & Buildings 30,140 ........... _.____._........ _ _... _. _ 20,044 _...._.. 10,096, _33 .......... _. _____._._... 0 30,140 Communications 700 667 0 •.__ 700 Travel 2,000 1,116 884 r'; > 0 2,000 Dues/Fees 250 72 178 .: 0 250 Education/Training 1,500 w300..________.____ 641 859 ," 0 1,500 Maintenance Contracts 1, 0 1,300 " 0 1,300 General Supplies 600 348 253 , '.- 0 600 Food/Meals .__..._....._ ._ .. _.._. _...................................... . 500 ._ _. ........... _ _....... 101 __. 399 ,, 0 500 Other Equipment ...__ 61,227 __...... ....._...._.__. 37,560 .....33 23,667 ........... _. ,......_....................................._....._._....._ 0 _.. 61,227 TOTAL EXPENDITURES $ 698,319 $ 445,905 $ 252,414',; . $ (950) $ 697,369 Fiscal Year 2009 Budget Amendment # 1 PRO o ea s (11WS .�500 - Machinery 0 0 250 __ �250 TOTAL EXPENDITURES $ 338,784 $ 89,736 $ 249,028 , $ (104,630)1 $ 234,134 7 FY 2009 ACCOUNT BUDGET ACTUALS BUDGET REQUESTED BUDGET FINAL DESCRIPTION AS OF 5/8/09 BALANCE BUDGET ; AMENDMENTS Salaries and Wages $ 246,061 $ 64,418 $ 181,643 $ (82,043) $ 164,018 Car Allowance 7,200 1,108 6,092 r," (2,548) 4,652 Group Insurance _ _ 17,032 1,342 15 690 ' __ _._.._ NI(9 196) 7,836 401A (SS match) 9,227 2,457 _. 6 770,,'� 024) ._ ._6,203 FICA Medicare 3,435 893 _ _ _ 2542 (1,152) 2,283 401A 1% Match to 4578 2,461 125 2,336 (1,393) 1,068 Pension _. _.__._ _. 11,171 725 10 446 (7, 361) 3,810 Unemployment Insurance _ _.___ _.__ _..___... 460 '445", 445 __. 15 215 ..... 675 Worker's Compensation 2,250 2,097 153 2,097 _ .... 4,347 600 Flexible Spending 600 502 98 ; 0 Temporary Housing 6,000 5,333 667 0 0 6,000 10,047 Rental Land &Buildings 10,047 6,681 3,366 Communications 2,400 231 2 169 ;; 0 2,400 Printing 0 31 (31) Kir 200 200 TraNel ._.__........ _.....�... 7,900 _ . _..._ 125 7 775 (2,000) 5,900 Dues/Fees 7, 520 .... 2 350 _ 5 170 - _ 325 7, 845 .. _. _.... -- Education/Training _. 2,500 711 ....... .... ....... 1789 ,', <- 0 __....... 2,500 General Supplies 0 162 (49) 1,000 500 o ea s (11WS .�500 - Machinery 0 0 250 __ �250 TOTAL EXPENDITURES $ 338,784 $ 89,736 $ 249,028 , $ (104,630)1 $ 234,134 7 Fiscal Year 2009 Budget Amendment # 1 PON ..�. woo y FY 2009 ACCOUNT ACTUALS BUDGET :; REQUESTED FINAL DESCRIPTION BUDGET AS OF 5/8/09 BALANCE BUDGET BUDGET ; -, AMENDMENTS Administrative Fees _ 44,350 38,184 61 8,000 52,350 Professional Fees 39,150 50,77111 621 ( ) ,,�15,389 54,539 Legal Fees 180,000 68,325 111,675 = 0 180,000 Professional Fees - Contracted _ 1,828,617 .. ._..._.__.__.__._._ __ 1,219,078 ._...._._......._._.._...___ 609,539: _ ....... _._.._.W ...... _.__ 0 1,828,617 Rental Land & Buildings 55,256 36,747 18,509,:. 0 55,256 Insurance: ___ Umbrella Liability 50,000 0 50 000 •i: (50,000) 0 General Liability 34,608 28,650 5,958 ,: 0 34,608 Law Enforcement Liability 9,737 7,568 2 169 •;. ;' 0 9,737 _. _ _ _ _..�.... Public Officials Liabiltiy m........._._.._.........._ ........... _........................................ 70,609 . _� ... .. 55,602 ..�_..... _ __ 15,007 _.__........ `H, 0 . . ...... _ ___ .. „__. __ 70,609 Automobile Liability 26,592 20,940 _ 5 652 ::: 0 26,592 Property & Equipment Liability . _... . _ .....____ _ _.. 3,899 3,185 714 %': 0 3,899 Automobile Physical Damage 10,839 .. 8,549 _ ..... ______ 2,2_90 _._ _ _ 'f 0 ...._.. . _._.._ 10,839 Boiler & Machinery __..__ 708 579 129 0 708 ___ _....�_._._._.__...___...... Claims and Adjustments 1._....._._..._._._.____ 15,000 .___.__._._..__._.._.._...m._.._._._._..,..,.,, 8,107 6,893;;; : ___..___...__.,...... 0 15,000 Police Animal Mortality __ 1,260 _ _..1,837 994 266 0 1,260 Crime/Fidelity _ 1,449 _ 388;`r,'i, 0........___.._. 1,837 Unallocated 15,000 0 _ 15,000 • 0 15,000 Communications ................... 10,500 4,867 5 633 0 10,500 Advertising 1,900 756 1144 :. 3,000 4,900 Printing 6,270 1,169 5101 ::E 2,500 8,770 Travel .._._--........___.__...._._.__._....._.._.._..._._ 900 0 900 (900) .._.__.._...._._.__..._.._._.___._..__.._._.___...._....._.._._........_.0 0 D__u_e.._s Fees & __._._....___._....._......_._.._........_.......__...._.___._.._._.._......_......._.........._._.._..._._..__ 590 0 ......... 590 „ � (590) 0 Education & Training 800 0 800.'y,'3 (800) General Supplies 0 32 (32),•,, 100 _.._.._.._.0 100 Fumiture & Fixtures 6,200 0 6,2001", ';'', (6,200) 0 .__.__.... Machinery & Equipment 250 ..m.._.. _.. 0 250 _._..,_ ,,,z (250) �..�..... _ .._._.___ ._ 0 TOTAL EXPENDITURES $ 2,414,872 $ 1,555,5531 $ 859,319 a= $ (29,751) $ 2,385,121 Fiscal Year 2009 Budget Amendment # 1 9 i N . �C Y f "2' xis: K •�S. h, i E FY 2009 ACCOUNT ACTUALS BUDGET REQUESTED FINAL DESCRIPTION BUDGET AS OF 5/8/09 BALANCE BUDGET BUDGET AMENDMENTS Professional Fees _ .._. ___ _._,_ _„__.._ .. $ - $ $ $ 18,000 $ 18,000 Professional Fees - Contracted 966,795 .. 644,530 322,265 _._... _... :;_ 0 966,795 Rental Land & Buildings 10,0471 6,681 3,366"' 0 10,047 TOTAL $ 976,8421 651,2111 $ 325,631 _: $ 18,0001 $ 994,842 E Fiscal Year 2009 Budizet Amendment # 1 ACCOUNT DESCRIPTION FY 2009 BUDGET $ 55,500 ACTUALS AS OF 5/8/09 $ 37,981 BUDGET BALANCE $ 17,519 a''a ;; REQUESTED BUDGET AMENDMENTS FINAL BUDGET Regular Employees $ 1,279 $ 56,779 Stipend Group Insurance 4,800 0 2,400 ............_........__.__... _......__._____ 0 _. ... 2,400;',' 0:;,', 0 ........_ ...... _.._ __ ..._.... 0 4,800 .._._ ...... 0 401A (SS match) 1,886 1,424 ----462 243 2,129 FICA Medicare 702 3,025 (2,323):- , 2,585 3,287 401A 1% Match 0 0 0 0 0 Pension 0 0 0 ;;r 0 �3 0 Unemployment Insurance Worker's Compensation 690 230 703 164 66 4601,150 ..; 460 - 690 exible Spending Professional Fees 0 31,250 0 6,172 0 25,078 0 -'., (15,000) __� 0 16,250 Professional Fees - Contracted 332,476 221,650 110 826 ; . 0 332,476 Rental Land & Buildings 100,466 66,812 33,654 ' - 0 100,466 Communications 5,080 2,372 2,708 ei- 05,080 Travel 2,000 177 1, 823 0 2,000 Dues & Fees 600 0 600 0 600 Education & Training 500 0 50H,11 1 0 500 General Supplies 0 128 -(50),,',,--"'--500 ` - 200 Food/Meals 300 300 (78) 1- 0 600 Uniforms Furniture & Fixtures Other Equipment 0 500 200 351 ... ..._ _.._ 0 7 (351) 500 193 500 W (500) ;;', 0 500 0 200 TOTAL $ 537,180 $ 343,667 $ 193,513 $ (9,473) $ 527,707 10 Fiscal Year 2009 Budget Amendment # 1 ACCOUNT DESCRIPTION FY 2009 BUDGET ACTUALS AS OF 5/8/09 BUDGET BALANCE= REQUESTED BUDGET FINAL AMENDMENTS BUDGET Salaries $ 348,994 $ 161,145 $ 187,849 $ (36,309) $ 312,685 Salaries/Overtime 1,000 17 983 (500) 500 Group Insurance 37,926 16,600 21,32 :; (10,000) 27,926 401A SS Match FICA Medicare 13,087 4,872 5,833(1 2,155 2,717 ,572) 11,515 _ (609) 4,263 401A 1% Match 3,490 658 2,832 (1,413) _ 2,077 Pension __- 15,844 _.. _ _ 2,175 _.__ 13,669 (9,029) 6,815 Unemployment Insurance Workers Comp 1,150 5,500 1,476 7,127 __ (326) (1,627) _ _.. _ _. 326 1,476 5,500 11,000 Flexible Spending __._ _._._ 1,500 _... _.._. _ __._.__._.__ 1,500 0 "` 4,450 5,950 Relocation 0 _ __. __ 2,500 __..._. _ (2,500) _ _ 2,500 2,500 Professional Fees _.-_..__.._..__._._...._..._. __..__. Equipment R & M ..__._....__._.......___ ......... Vehicles R & M 52,285 __._...____.._..._.._.__...... _...._.._. 3,500 _. _...._._._... ................ 75,000 ..........11,191 ..._....................._. m.... _ . ....._ 0 30,881 41 094 . _ _ _ _ _ _..._ ___. .. 3,500 _ . 44,119' (25,000) 27,285 _........._........_..._.__......._........ ........____. _ ......__................_ _... 0 3,500 ._ 0 75,000 Rental Land/Buildings Rental Equip &Vehicles 30,140 �� " 1,000 17,520 0 12,620 1,000 0 30,140 _ __. __0 1,000 Communications 8,232 2,092 6, 140`; 0 8,232 Advertising Printing 5,000 11,000 932 �_ 1,722 _4,068 _ 9,278 0 5,000 __ __ 0 ...-11,000 Travel 4,300 4,825 (525);" 1,500 5,800 Dues &Fees Education & Training �_._ _..._�.... 790 3,150 __ 545 318 _._ 245 2,832 0 790 __.._ ____.._._..._e._._ �, (1,500) 1,650 Maintenance Contract 140,725 86,988 54,559 0 140,725 General Supplies 7,800 3,241 0 7,800 Gasoline/Diesel 262,041 52, _4,559 209,053 6k (80,000) 182,041 Food/Meals 1,750 432 1,318 '' 0 1,750 Uniforms 2,500 33 2,468 > 0 2,500 Furniture & Fixtures 1,000 1,068 (68) 100 1,100 Other Equip/Cell Phone Repl 500 207 293 0 500 Other Equipment/ Hardware 6,300 519 5,781 0 _ 6,300 TOTAL EXPENDITURES $ 1,050,376 $ 416,685 $ 634,5121"' $ (151,556) $ 898,820 Fiscal Year 2009 Budget Amendment # 1 12 FY 2009 ACCOUNT BUDGET ACTUALS BUDGET 3 REQUESTED FINAL DESCRIPTION AS OF 518/09 BALANCE BUDGET AMENDMENTS Salaries $ 1,144,451 $ 556,313 $ 588,138; $ 1,094,451 Termination Liability 3,000 0 3,000 ;,, 0 3,000 Overtime 60,000 23, 973 _....._____....._..__.__.__._._._...............__....._....._..._._. 41,824 _....._.__._ _._._._.. 36,027 _._... .._ _. ______._. 14,233 H,. 12,500 47,500 () __._......__._._ V.... _._ 12,500 68,557 Holiday __-- _. 56,057 _..._...___._. Group Insurance 175,787 61,335 114,452;; (45,000) 130,787 401A SS Match 42,917 23,374 19,543 �,: 0 42,917 FICA Medicare 13,564 8,454 51110 2,400 -' 15,964 401A 1% Match 11,179 3,936 7,243 :' n ' (2,300) 8,879 Pension 50,758 15,949 34,809 (16,000) 34,758 Tuition Reimbursement 21,000 __ mm 1,017 19,983 (12,000) 9,000 Unemployment Insurance 7,130 5,587 - " 1,543 -' 1,200 8,330 Worker's Comp 38,600 44,791 7,500 (6,191)„v 0;, 44,791 83,391 17,625 25,125 Flexible Spending 7,500 Professional Fees 8,733 2,860 5,873 0 8,733 Professional Fees -Investigations 3,800 0 3,800 4 0 3,800 Rental Land & Buildings 5,023 2,919 2,104 ', 0 5,023 Communications 42,433 9,904 32,529 (12,960) 29,473 Travel 7,000 493 61507 1 0 7,000 0 1,150 Dues & Fees "'- 1,150 135 1,015 Education & Training 12,200 11,345 855 .. ; " 2,000 -"-.._._. 14,200 Maintenance Contracts 33,546 _..___.___ 5,040 - ._._._._._.._..._ .._..._... 28,506 0 33,546 General Supplies 25,240 2,754 .._._... -.... _._... 22,486 _____...__-__.._.._......_..........__. , (5,000) 20,240 Uniforms 23,500 10,882 12,618 r, 0 23,500 Furniture &Fixtures 600 - 600 0 0 600 Cell Phones 1,200 196 1,004 .;': 0 1,200 Weaponry 10,640 10,605 35 3,600 14,240 Motorola Radios 4,900 17,862 (12,962) .„ 20,000 24,900 Misc Equipment -Investigations 24,400 780 23,620 g" (3,600) 20,800 TOTAL 1 $ 1,836,3081 $ 870,4281 $ 965,880 rp,$ (55,244) $ 1,781,064 12 Fiscal Year 2009 Budget Amendment # 1 FY 2009 ACCOUNT ACTUALS BUDGET REQUESTED FINAL DESCRIPTION BUDGET AS OF 5/8/09 BALANCE BUDGET BUDGET AMENDMENTS Salaries & Wages _ $ 2,140,5546 _ $ 1,265,258 $ 875,288 $ 80,000 $ 2,2_20,546 Termination Liability 5,000 v 4 0 5,000 --d 5,000 Overtime 75,000 20,652 _ 54,348y,s 0 75,000 Holiday 99,416 77,323 22,093 3,506 WW ' W W 0" 10,000 102,916 W 331,014 -"" 90,270 Group Insurance 331,014 157,024 51,122 173,990 29,148 401A SS Match ^' 80,270 FICA Medicare _.......... ........ ___ ____........_._.__29,882 _._. _..._..._........_15,820 .... 14,062.; 700 30,582 401A 1% Match 21,405 ... 6,425 14,980 _....... ....... _..... ........ (4,351) .. 17,054 Pension 95,681 33,347 62,334 (27,576) 68,105 Tuition Reimbursement ..... _..._.._. __ _-.____ 25,000 _ _._._............__ ..___ .. _........_._... 1,750 _ 23,250 „ ; (15,000) 10,000 Unemployment Insurance 13,111 _ 12,069 .... 1,042, ...... _ . ..._.._.. __._. 0 13,111 Worker's Comp 53,000 57,524 (4,524) _; 57,524 110,524 Flexible Spending 14,100 ............................................... 15,500 (1,400) ;,, 28,400 42,500 ro ssional Fees 42,000 11,110 ...... 30,890 ........................................................... 0 42,000 Equipment Repair & Maint 48,415 3,608 44,807 _'"? 0 48,415 Facilities Repair &Maint 12,000 mm 5,601 0 6,399 ._W.'"_ -....._ 5,� 700 0 .i 3 ......__... _........... -_................ 0 12,000 _�_____...,...._._.__......_..__ 5,700 Grounds Repair & Maint 5,700 Rental Land & Buildings .___._._... _.... 225,296 __._.__ __. _. ___.. _ 175,634 49,662 0 225,296 Rental Equip &Vehicles 650 _... ............. 543 _......... ....... 107 _.... . 0 __ _. .. _- .. ......... 650 Communications 21,200 12,520 ___..__._.... 8,660 ,;; 1,500 - __------- 22,700 Travel 5,000 308 4,692 :'< 0 5,000 Dues &Fees 4,375 150 4,225 0 4,375 Education & Training 10,450 4,751 5,699 ,„: 0 10,450 Maintenance Contracts 3,850 1,611 2,239 (800) 3,050 General Supplies -Suppression 25,000 13,506 11,494 0 25,000 General Supplies -Prevention 6,360 0 6,360''',',1 0 6,360 Water/Sewage 4,500 3,051 1,449 '„ 0 4,500 Natural Gas 20, 39412, 568 7, 826 ; ,,' 0 20,394 Electricity 19,113 13,823 5,290 s 0 19,113 Food/Meals _..._. _ 1,000 _._.m..-.M.....�..._.....................___........_.........._.__._.__, 40 960 0 1,000 Telecommunications 2,771 900 ' 1,871 , 0 '-"'............... .2,771 Uniforms 97,660 17,367 80,293 0 97,660 Furniture & Fixtures -Prevention 2,000 2,000 0 ;% 0 2,000 Computer/Software 19,015 _......_.._......... _......-.. 0......__.__._ _19,015 .': (19,015) Computer/Hardware-Prevention 2,500 __ _ . _ 0 2,500 0 2,500 Other Equipment 36,000 _._.._ __ 0 __....._.._____._... _.... ... 36,000 , . - (20,000) __ 16, 000 OtherE ui Equipment -Cell Phones 750 ......_.._._._...____...................-.._.....,......._. 485 265 •,,,;„', 0 -.'.__. 750 TOTAL $ 3,599,424 $ 1,993,392 $ 1,606,032 : `l $ 94,882 $ 3,694,306 Fiscal Year 2009 Budget Amendment # 1 g,v'ey ACCOUNT DESCRIPTION BUDGET ACTUALS AS OF 5/8/09 FY20092009 BUDGET BALANCE REQUESTED BUDGET AMENDMENTS FINAL BUDGET Professional Fees $ 138,000 $ 46,186 $ 91,814 „ :° $ (57,168) $ 80,832 Professional Fees - Contracted 2,324,768 1,057,739 1,267,029 (395,000) 1,929,768 Equipment R&M 49,448 0 49,448„ (8,200) 41,248 Grounds R& M 0 0 0'; 0 0 Pothole R&M 85,000 0 85 000 y° (85,000) 0 Rental Land & Buildings 28,884 16,790-'12,094 .'' 0 28,884 Other Purchased Service 0 0 0;" 0 0 Printing Contract Labor/Maint Contracts 8,500 0 0 0 8 500 0: , (8,500) �0 0 Y 0 General Supplies Electricity 2,000 300,000 216 155,322 1 784 144,678 0 0 2,000 300,000 Machinery & Equipment 6,000 8,934 (2,934) 8,200 14,200 TOTAL EXPENDITURES 3 2,942,600 $ 1,286,1861 1,657,414 $ (545,668) $ 2,396,932 14 Fiscal Year 2009 Budget Amendment # 1 15 FY 2009 ACCOUNT ACTUALS AS BUDGET REQUESTED FINAL DESCRIPTION BUDGET OF 5/8/09 BALANCE BUDGET BUDGET AMENDMENTS Professional Fees $ 77,000 $ 3,159 $ 77,000 3 $ (32,000) $ 45,000 Professional Fees -Contracted 71,863 17,909 53,954 071,863 Facility R & M 0 7,931 (7,931) '1 12,000_ _ 12,000 Grounds R&M 30,000 0 30 000 1, 0 30,000 Rental Land & Buildings 1,256 835 421 yy;n 0 1,256 Water Sewage 3,200 553 2647 y= ! 0 3,200 Natural Gas 1,900 1,044 856;`,;,;', 0 1,900 Electricity 18,400 10,940 7,460 0 18,400 TOTAL $ 203,619 $ 42,371 $ 164,407 $ (20,00:)E$- 183,619 15 Fiscal Year 2009 Budget Amendment # 1 ACCOUNT DESCRIPTION FY 2009 BUDGET ACTUALS AS OF 5/8/09 BUDGET BALANCE M41" REQUESTED BUDGET AMENDMENTS FINAL BUDGET Professional Fees $ 105,000 $ -A537,242 ' $ (58,000) $ 47,000 Professional Fees - Contracted 1,611,726 1,074,484 0 1,611,726 Rental Land & Buildings 70,326 46,769 0 70,326 Dues/Fees 1,000 0'. 0 1,000 Education/Training 3,000 0 0 3,000 General Supplies 300 1,587, 2,000 _ 2,300 Food/Meals 400 0 400 ;` 0 400 Furniture/Fixtures NPDES Equipment 25,000 0 4,809 .............. .._....____ ... 1,559 20 191 _......_..._.._.._._....._._._.. _...__. (1 559) (20,000) 2,448 5,000 2,448 TOTAL EXPENDITURES $ 1,816,752 $ 1,129,208 $ 687,544 %:% $ (73,552) $ 1,743,200 16 Fiscal Year 2009 Budget Amendment # 1 17 FY 2009 ACCOUNT DESCRIPTION BUDGET ACTUALS AS "Y BUDGET REQUESTED FINAL OF 5!8!09 BALANCE:` BUDGET BUDGET '2 AMENDMENTS Unallocated $ 791,14 $ - $ 791 145 ;A $ (607, 411) $ 183,734 Op Transfer Out to Cap Proj Fd 4,001,896 1,000,473 _ 3,001,423 186,243 4,188,139 Op Transfer Out to Cap Grant Fd 293,940 73,485 220 455 0 (73,278) 220,662 Op Transfer Out to Op Grant Fd 21,010 0 21,010 "': 9,543 30,553 Op Transfer Out to Conf Asts Fd 73,845 0 73,845 (73,845) 0 TOTAL $ 5,181,8361 $ 1,073,958 $ 4,107,878b, $ (558,748) $ 4,623,088 17 Fiscal Year 2009 Budaet Amendment # 1 .... SPECIAL EVENTS FUND This fund accounts for the expense of the hotel/motel excise taxes mentioned above. It is also used to track the moo outflow related to the donations collected for the various special events the City currently has. y FY 2009 ACCOUNT ACTUALS BUDGET REQUESTED FINAL DESCRIPTION BUDGET AS OF 6/08/09 BALANCE BUDGET BUDGET AMENDMENTS REVENUES: - Interest Revenue $ _ $ - _ .. $..... ..... _ - $ - Donations 0 0 0` :'; 0 0 Op Transfer In-Hotel/Motel Tax Fd 40,000 19,386 20 614 r " 0 40,000 TOTAL REVENUES $ 40,000 $ 19,386 $ 20,614 ;: $ - $ 40,000 H FY 2009 ACCOUNT ACTUALS BUDGET REQUESTED FINAL DESCRIPTION BUDGETBUDGET AS OF 4/27/09 BALANCE 4;.' BUDGET AMENDMENTS EXPENDITURES: Professional Fees $ 10,500 $ 2,383 $ 8 117 $ - $ 10,500 Rental Equip & Vehicle 6,500 2,435 4,065 0 6,500 Advertising 5,100 719 4,381 `, (2,000) 3,100 Printing 4,700 4,803 (103) 2,000 6,700 General Supplies 6,000 3,125 2,875 0 6,000 Food/Meals 4,200 337 3,863"'; 0 4,200 Machinery & Equip 3,000 0 ___..____..__.-__. 3 000 ' 0 3,000 TOTAL EXPENDITURES $ 40,000 $ 13,802 $ 26,198 $ - $ 40,000 18 Fiscal Year 2009 Budget Amendment # 1 CONFISCATED ASSETS FUND This fund was created to account for the expenditures and revenues from the activities of a narcotics detective. Due Earl to budget constraints, it has been decided to put the hiring of this detective on hold. 19 FY 2009 ACCOUNT DESCRIPTIONACTUAL BUDGET, REQUESTED FINAL BUDGET AS OF 5/8/09 BALANCE BUDGET BUDGET AMENDMENTS REVENUES: Op Transfers In from General Fund $ 73,845 $ 73,845 $ (73,845) $ - TOTAL REVENUES $ 73,8461$ - $ 73,845 ,;,.;;, $ (73,845) $ - d E . .... .. . ..... ...... c FY 2009 ACCOUNT DESCRIPTION BUDGET ACTUAL BUDGET REQUESTED BUDGET FINAL AS OF 5/8/09 BALANCE BUDGET AMENDMENTS EXPENDITURES: '' Salaries $ 43,803 $ 43,803 $ (43,803) $ Holiday 2,527 2, 527 ------------- (2,527) 0 Group Insurance 7,004 7,004 (7,004) 0 401A SS Match 1,643 1,643 ,; (1,643) 0 FICA Medicare 611 611 (611) 0 401A 1% Match 438 438(438 ) 0 Pension 1,989 1,989 'Tr _ (1,989) 0 Tuition Reimbursement 0 0 - 0 0 Unemployment Insurance 230 230 (230) 0 Worker's Comp 1,400 1,400 (1,400) 0 Flexible Spending 300 300 ;.,'. (300) Professional Fees 0 0 11" 0 0 Communications 3,500 3,500 1 (3,500) 0 Travel 500 500 (50_0) 0 Dues & Fees _ 0 __. 0 ';3 0 0 Education & Training 500 500 General Supplies 500500 'r (500) 0 Uniforms 500 500 ' (5_00) 0 Vehicles 8,400 8,400 _.._...._._ (8,400) 0 TOTAL EXPENDITURES $ 73,845 $ - $ 73,845 ° $ (73,845) $ 19 Fiscal Year 2009 Budget Amendment # 1 .... EMERGENCY 911 FUND The wireless 911 fees collected from wireless communication providers are required to be spent solely on the rm operations of a 911 center. To account for the collections and expenditures associated with these fees, the Emergency 911 Fund was created. MIMI 20 Fiscal Year 2009 Budget Amendment # 1 own% OPERATING GRANT FUND The Operating Grant Fund is used to account for certain budgeted items that receive funding from individual grants rr o and that aren't classified as "capital". These funds are appropriated on an annual basis. Currently, there is only one grant -funded item: 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. A budget amendment is requested to decrease the expected revenues and expenditures based on the grant specs. ST, RP FY 2009 ACCOUNT REQUESTED 1: DESCRIPTION ACTUAL BUDGET BUDGET FINAL BUDGET AS OF 5/8/09 BALANCE '', BUDGET FER Grar Transfer) ACCOUNT DESCRIPTION $ 147,047 $ Fd 21,010 $ 168,057 $ BUDGETI ACTUAL AS OF 5/8/09 AMENDMENTS , 5 $ 122,512 r' $ (41,259) $ 105,788 01 21,010 14,439 35,449 5 Is 143,522 $ (26,820)1$ 141,237 FY 2009 BUDGET 1 REQUESTED FINAL BALANCE BUDGET AMENDMENBUDGET TS EXPENDITURES: "§ Public Safety:�_k Salaries & Wages $ 168,057 $ 1168,057 $ (26,820) - $ 141,237 TOTAL EXPENDITURES $ 168,057 $ - $ 168,067 $ (26.820) S 141.237 21 Fiscal Year 2009 Budget Amendment # 1 ,,,,,,,,HOTEL/MOTEL TAX FUND The Hotel/Motel Tax Fund is used to account for the excise tax revenues collected from any hotel or motel located bow within the City limits. The taxes are required to be spent on tourism -related programs or events (i.e., Christmas in Crabapple, Milton Roundup, City newsletter, etc.) The current trending pattern reveals a decline in this revenue source, therefore, an adjustment of ($7,000) is being recommended. 22 Fiscal Year 2009 Budget Amendment # 1 Capital Projects Fund The Capital Projects Fund is used to track revenues and expenditures associated with capital construction, ftm acquisition and maintenance. Appropriations in Capital Projects Fund 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. The amendments to this fund are explained below and is followed by the budget spreadsheet on the next page: 23 Fiscal Year 2009 Budget Amendment # 1 FY 2009 ACCOUNT BUDGET ACTUAL AS OF BUDGET REQUESTED FINAL DESCRIPTION 4/27/09 BALANCE 1.., BUDGET BUDGET AMENDMENTS REVENUES: Infrastructure Maintenance Fee $ 60,000 $ 22,739 $ 37 261_ $ - $ 60,000 70,558 Sidewalk Replacement _ 70,558 0 70 558 0 Tree Recompense - 0 12,800 (12,800) w .: 12,800 12,800 Landfill Use Fees 190,000 88,730 101 270 0 - _ 190,000 interest Revenue __ __....._.___._.___ 5,000 0 .... 5,000 ' (3,000) 2,000 Op Transfer In from General Fd 4,001,896 v 1,000,473 3,001-423 186,243 4,188,139 Budgeted Fund Balance 1,808,286 0 1,808,2 ' 40,330 1,848,616 TOTAL REVENUES $ 6,135,740 $ 1,124,742 $ 5,010,998 $ 236,373 $ 6,372,113 u f FY 2009 ACCOUNT BUDGET ACTUAL AS OF BUDGET ., REQUESTED FINAL DESCRIPTION 4/27/09 BALANCE BUDGET BUDGET AMENDMENTS EXPENDITURES: City Council: Council Chambers Improvements $ 100,000 $ - $ 100,000 , _' $ (100,000) $ - Chambers Audio/Visual Upgrade 80,000 0 80,000 (80,000) 0 City Hall Assessment 0 0 0 -3 12,800 12,800 Public Safety: 0 0 17,200 0 23,729 0 __._..._ ___..........__._ _ ------ 0 _.....___0 0 40,929 - Fire Station Improvements 40,929 New Vehicles - _ 42,220 25,308 16,912 ,,' r' , .... _..__._....____....._._.__._. 0 42,220 _.___._._..._.__ .-.__.___ 55,966 Vehicle Reserve 55,966 0 _......_.._._....... __._....._._ 55,966 Police Record Mgmt Software 200,000 183,023 16,977 1E 0 200,000 Furniture & Fixtures 10,540 2,590 7,95W, 0 10,540 Fire Record Mgmt Software 63,302 60,575 2,727 (2,727) 60,575 Air & Light Cascade System 90,000 0 90,000 I (90,000) 0 Advanced Life Support Equip 0 0 0 50,000 50,000 Public Works: 0 0 0 ",' 0 0 Crabapple Study _ __-----_.....__.........._.__. 70,000 _....... ___._.__.. _._..,,.,.. _...... _.._._ 21,783 48,217 `:.i 0 70,000 Construction Inspectors 75,000 __...................__........ ...........__.._... 0 _._.. ___............ 75,000 .._- .. _.. _. _..... ,.= 0 0 _......_..._..._. _...._. ___.._._.. 75,000 � 376,000 Gravel Roads Maintenance 376,060 ---- 198,645 177,355 Stonnwater Maintenance 223,953 0 223,953, 0 223,953 Pavement Management 0 549,964 (549,964):,11 1,965,000 1,965,000 70,000 Traffic Calming 70,000 14,404 55,596 0 Bridge Repairs -Landrum Rd 320,000 31,558 288,442 ";:,, 0 320,000 Resurface & Patch Artials/Collectors 965,000 0 965,000 (965,000) 0 Resurface Local Roads 1,000,000 0 1,000,000 k6, (1,000,000) 0 Re -Striping 120,000 48,485 71,515 0 120,000 Edge of Pavement Program 50,000 0 50,000 '�jljM 0 50,000 Bridge Replacement Program 50,000 50,000_ - 0 50,000 Sidewalks 100,000 0 100,000 , 0 100,000 NPDES Permit Compliance 0 0 0 °3 433,500 m^ 433,500 Parks & Recreation: _ _ 0 0 0 ,'%` 0 0 Stormwater Mgmt at Park ._._.._..__...-.....-_ 15,000 ............._._...._.._.__ 0 ..._.......__..__.. 15,000 _...._...._._...._....._____.__.-.___.__._.__..__..__._______ 0 15,000 Park Improvements 298,699 504 298,195,,3; 0 298,699 200,000 Milton Trails 200,000 0 200,000 0 Land Acquisition & Park Enhancement 1,208,234 0 1,208,234 0 1,208,234 Community Development 0 0 00 6 0 Comprehensive Plan 160,897 0 160,897 _ 0 160,897 Arnold Mill Corridor Study 150,000 0 150,000 '' 0 150,000 Tree Recompense 0 0 0 ' ; 12,800 12,800 TOTAL EXPENDITURES $ 6,135,74?j $ 1,1,%040L$ 4,981,700 0$ 236,373 $�a 6,372,113 Fiscal Year 2009 Budget Amendment # 1 .... CAPITAL GRANT FUND The Capital Grant Fund is considered to be a capital project fund that accounts for capital grants used to finance wrw major capital projects. 25