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HomeMy WebLinkAbout6.f. Budget Amendments 4ROSEMOUNT EXECUTIVE SUMMARY CITY COUNCIL City Council Meeting Date: July 17, 2012 AGENDA ITEM: Budget Amendments AGENDA SECTION: Consent PREPARED BY: Jeff May, Finance Director AGENDA NO. �( ATTACHMENTS: Council Memo, Resolution & Donation APPROVED BY Worksheets & Supporting Documents 041 RECOMMENDED ACTION: Motion to adopt A Resolution Approving the Amendment of Certain 2012 Budget Items for the General Fund as outlined in the attached memo. ISSUE Amend the General Fund budget to reflect donations expended during the 2nd quarter of 2012 and for salary adjustments for the General Fund, the utility funds and the Arena Fund to reflect the union and non -union salary increases that have been approved in the first six months of the year. These adjustments were accounted for during the 2012 budget process and were placed in contingency accounts that will now be reflected in the actual budgets where the salaries will be taken from. BACKGROUND This item is on the agenda for Council to formally amend the 2012 General Fund budget by resolution for donation items that Council had previously authorized covering expenditures made during the second quarter of 2012 and for the salary adjustments described above. The net effect for the salary adjustments for each of the funds will be zero as there will be a corresponding decrease in area and an increase(s) in another area. Rather than bringing a resolution before the Council each time there is a need to spend money from donations previously received, we have developed procedures that allow us to have you authorize the expenditure and amend the budgets at the time the expenditure is made and then periodically bring to you a resolution that formally amends the budgets for a number of these donation expenditures. The attached memo and donation worksheets support the figures given in the resolution. SUMMARY Recommend the above motion to approve the budget amendments for the 2n quarter of 2012. 4 ROSEMOUNT MINNESOTA M E M O R A N D U M To: Mayor Droste Council Members DeBettignies, Kearney, Shoe - Corrigan & Weisensel From: Jeff May, Finance Director Date: July 9, 2012 Subject: Budget Amendments This is a request to amend both the revenue and expenditure budgets for the General Fund for expenditures of donations previously received. Also, the General Fund, the utility funds and the Arena Fund budgets will be amended for the salary adjustments to reflect the union and non -union salary increases that have been approved since the beginning of the year. The contingency in the City Council budget will be reduced and the appropriate department adjustments will be made to reflect these changes. This memo is to show the line by line detail of the actual changes to be made to the budgets, of which the totals are summarized in the Resolution before you. GENERAL FUND DETAIL Detail for Revenues: 101- 36230.00 (Donations) $ 3,393.40 Total Revenues $ 3,393.40 Detail for Expenditures: 101 - 41110 -01- 598.03 (Salary & Benefit Contingencies $ 50,000.00 101-42110-01-208.01 (DARE Program) 221.18 101- 45100 -01- 439.00 (Other Miscellaneous Charges) 3,172.22 General Fund Salaries & Benefits (See Attached Breakdown) 50,000.00 Utilities & Arena Adjustments (See Attached Breakdown) 0.00 Total Expenditures $ 3,393.40 CITY OF ROSEMOUNT DAKOTA COUNTY, MINNESOTA RESOLUTION 2012 - A RESOLUTION APPROVING THE AMENDMENT OF CERTAIN 2012 BUDGET ITEMS WHEREAS, the City Council recognizes the need to amend certain items from the 2012 General Fund Operating Budget, the totals which are as follows: (1) General operating revenues, the total which reflects an increase of $3,393.40; (2) General operating expenditures, the total which reflects an increase of $3,393.40; WHEREAS, the City Council recognizes the need to amend certain items from the 2012 General Fund, the three Utility Funds and the Arena Fund, the totals which will have a net effect of zero on each of the budgets; NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Rosemount hereby approves the amendment of the above listed budget items for the 2012 General Fund Operating Budget, the three Utility Fund budgets and the Arena Fund budget. ADOPTED this 17th day of July, 2012. William H. Droste, Mayor ATTEST: Amy Domeier, City Clerk DONATION REVENUE WORKSHEET RECEIPT OF DONATION Donation Received On: April 3, 2012 v Amount Received: $ Purpose of Donation: DARE - PROGRAM Account # for Donation: _ 101 - 22221 (Must be Liability # Assigned for Each Individual Department) EXPENDITURE OF DONATION Amount to be Spent: $221.18 To`be Spent from Account #:101 42110 01 208.01 ` Purpose of Expenditure: tee shirts, water bottles, student prizes AMENDMENT OF BUDGETS Amend Donation Revenue Account #101 - 36230.00: $221.18 1 Amend Expenditure Account #101 -22222 : $221.18 (The Two Dollar Amounts Must be the Same) GENERAL JOURNAL ENTRY TO ADJUST DONATION LIABILITY # Debit: #101 - 22221 (Donation Liability #) $221-.18 Credit:101- 36230.00 $221.18 Journal entry to reduce deferred donation revenue account and increase donation - revenue account to actual per City Council action on: April 3, 2012 • ._ phymmic • 93 RESEN4EUI ' JT � EXECUTIVE SUMMARY'. CITY COUNCIL • a a City Council Meeting: April 3, 2012 y 4 AGENDA ITEM: Donation Account Expenditure D.A.R.E. AGENDA SECTION: Fund Co .ent • PREPARED BY: Gary Kalstabakken,, Chief of Polic- ► AGENDA.NO. 4, or ATTACHMENTS: Worksheet. APPROVED BY: • 4 RECOMMENDED. ACTION: Motion to approve an expenditure,from the D.A.R.E. Fund Account in the amount of $221.18. . ,BACKGROUND The DA.R.E. Fund was set up to accept donations designated for supplying workbooks, tee shirts and other classroom supplies for the D.A.R.E. program. Expenditures of funds from this account require ' Council approval. , ` t • ISSUE D.A.R.E. is instructed at Saint Joseph's Catholic School each year and the Father Carey — Knights Of Columbus donates funds to support the program. Graduation for this year's class of 5t graders was recently held. Supplies purchased for the program included tee shirts, water bottles and other prize items for students. • RECOMMENDATION Council is asked to approve an expenditure of $221.18 from the D.A.R.E. Fund. • • 1 • r r DONATION REVENUE WORK RECEIPT OF DONATION Donation Received on: _ 10 -04 -11 — Lions 03 -14 -12 — J. Walsh AMount'Received: $2000- Lions Club $200 — J. Walsh Receipt # for Donatior: # N/A • Purpose of Donation: Egg Hunt — Sam's Club & Oriental Trading - Supplies Account # for Donation: 101 -22223 (Must be Liability # assigned for each individual Department.) EXPENDITURE OF DONATION Amount to be Spent: $1417.95 To be Spent.from Acct #: 101- 45100 7,01- 439.00, (Must be Expenditure # corresponding to individual Department.) Purpose of Expenditure: Egg Hunt — Sam's Club & Oriental Trading - Supplies AMENDMENT OF BUDGETS Amend Donation Revenue Acct #101 - 36230.00: $1417.95 Amend Expenditure Acct #101 - 45100 -01- 439.00 $1417.95 (The 'two- dollar amounts should be the same.) O E u . w - GENERAL JOURNAL ENTRY TO DONATION LIABILITY # Debit: 101 -22223 (Donation Liability #) $1417.95 Credit: 101 - 36230.00 $1417.95 Journal entry to reduce deferred donation revenue and increase donation revenue to actual per Council action on April 3, 2012. s ,_. 2 9RcS1\4IIU E XECUTIVE S CITY COUNCIL City .Council Regular Meeting: April 3, 2012 AGENDA ITEM: Expenditure from the Donation AGENDA SECTION: Account — Parks &Recreation Dept. Consent PREPARED BY: Dan Schultz, Parks & Recreation Director AGENDA NO. (12 ATTACHMENTS: Donation Revenue Worksheet APPROVED BY: ooj RECOMMENDED ACTION: Motion to approve the donation expenditure of $1417.95 for the Spring Egg Hunt as detailed on the donation revenue worksheet. • EXPENDITURE i DONATION AMOUNT , USE /ITEM PURCHASED FROM $1267.95 Sam's Club — Egg Hunt Supplies 1 Y Rosemount Lions $150.00 Oriental Trading — Egg Hunt. Supplies Joe Walsh $1417.95 TOTAL SUMMARY Please consider the expenditure of funds from the Donation Account for the above items. • t. r DONATION REVENUE WORKSHEET RECEIPT OF DONATION Donation Received on: 10 -04 -11 - Lions Club of Rosemount Amount Received: $2000 - Lions Club of Rosemount Receipt # for Donation: # N/A Purpose of Donation: Egg Hunt -Sunny Bunny Easter Eggs Sales & Use Tax Account # for Donation: 101 -22223 (Must be Liability # assigned for each individual Department.) EXPENDITURE OF DONATION Amount to be Spent: $46.34 To be Spent from Acct #: 101 - 45100 -01- 439.00 (Must be Expenditure # corresponding to individual Department.) Purpose of Expenditure: Egg Hunt -Sunny Bunny Easter Eggs Sales & Use Tax AMENDMENT OF BUDGETS Amend Donation Revenue Acct #101 - 36230.00: $46.34 Amend Expenditure Acct #101- 45100 -01- 439.00 $46.34 (The two - dollar amounts should be the same.) ENERAL JOURNAL ENTRY TO ADJUST DONATION LIABILITY # Debit: 101 -22223 Donation Liability # ( ty ) $46.34 Credit: 101 - 36230.00 $46.34 Joumal entry to reduce deferred donation revenue and increase donation revenue to actual per Council action on April 17, 2012. E l &iE a 2 ROSEN4I1 XE IV E CUT E SUMMARY CITY COUNCIL City Council Regular Meeting: April 17, 2012 AGENDA ITEM: Expenditure Approval from the Donation AGENDA SECTION: Account — Parks & Recreation Dept. Consent PREPARED BY: Dan Schultz, Parks & Recreation Director AGENDA NO. k, ATTACHMENTS: Donation Revenue Worksheets APPROVED BY: 9N RECOMMENDED ACTION: Motion to approve the donation expenditure of $46.34 for the Spring Egg Hunt and $468.84 for the Family Fun Fest as detailed on the attached donation revenue worksheets. EXPENDITURE DONATION AMOUNT USE/ITEM PURCHASED FROM $46.34 Sunny Bunny Easter Eggs — Egg Hunt Supplies — Sales & Rosemount Lions Use Tax $468.84 Jumpity Jumps — Family Fun Fest Various $515.18 TOTAL SUMMARY Please consider the expenditure of funds from the Donation Account for the above items. DONATION REVENUE WORKSHEET RECEIPT OF DONATION Donation Received on: Various Amount Received: Various Receipt # for Donation: # NIA Purpose of Donation: Family Fun Fest — Jumpies and SnoCone Machine Account # for Donation: 101 -22223 (Must be Liability # assigned for each individual Department) EXPENDITURE OF DONATION Amount to be Spent: $468.84 To be Spent from Acct #: 101 - 45100-01- 439.00 (Must be Expenditure # corresponding to individual Department.) Purpose of Expenditure: Family Fun Fest — Jumpies and SnoCone Machine AMENDMENT OF BUDGETS Amend Donation Revenue Acct #101 - 36230.00: $468.84 Amend Expenditure Acct #101 - 45100 -01- 439.00 $468.84 (The two- dollar amounts should be the same.) (,GENERAL JOURNAL ENTRY TO ADJUST DONATION LIABILITY # Debit: 101 -22223 (Donation Liability #) $468.84 Credit: 101 - 36230.00 $468.84 Joumal entry to reduce deferred donation revenue and increase donation revenue to actual per Council action on April 17, 2012. DA 0 T D 3 ROSEtvlQlJNT EXECUTIVE SUMMARY CITY COUNCIL City Council Regular Meeting: April 17, 2012 AGENDA ITEM: Expenditure Approval from the Donation AGENDA SECTION: Account — Parks & Recreation Dept. Consent PREPARED BY: Dan Schultz, Parks & Recreation Director AGENDA NO. �, k ATTACHMENTS: Donation Revenue Worksheets APPROVED BY: 9N RECOMMENDED ACTION: Motion to approve the donation expenditure of $46.34 for the Spring Egg Hunt and $468.84 for the Family Fun Fest as detailed on the attached donation revenue worksheets. EXPENDITURE DONATION AMOUNT USE/ITEM PURCHASED FROM $46.34 Sunny Bunny Easter Eggs — Egg Hunt Supplies — Sales & Rosemount Lions Use Tax $468.84 Jumpity Jumps — Family Fun Fest Various $5L5.18 TOTAL SUMMARY Please consider the expenditure of funds from the Donation Account for the above items. DONATION REVENUE WORKSHEET RECEIPT OF DONATION Donation Received on: 1 State Bank of Rosemount Amount Received: Various Receipt # for Donation: # N/A Purpose of Donation: Teen Night — Friday Night Live - DJ Services - JPS Entertainment Account # for Donation: 101- 22223.00 (Must be Liability # assigned for each individual Department.) EXPENDITURE OF DONATION Amount to be Spent: $225.00 To be Spent from Acct #: 101- 45100 -01- 439.00 (Must be Expenditure # corresponding to individual Department.) Purpose of Expenditure: Teen Night — Friday Night Live - DJ Services - JPS Entertainment AMENDMENT OF BUDGETS Amend Donation Revenue Acct #101- 36230.00: $225.00 Amend Expenditure Acct #101- 45100 -01- 439.00 225. $ 00 (The two- dollar amounts should be the same.) GENERAL JOURNAL ENTRY TO ADJUST DONATION LIABILITY # Debit: 101 - 22223.00 (Donation Liability #) $225.00 Credit: 101- 36230.00 $225.00 Journal entry to reduce deferred donation revenue rY and increase donation revenue to actual p er Council action on May 1, 2012. P os�c£ ;_ 2 4 ROSEtVlO LII'SrT EXECUTIVE SUMMARY CITY COUNCIL City Council Regular Meeting: May 1, 2012 AGENDA ITEM: Expenditure Approval from the Donation AGENDA SECTION: Account — Parks & Recreation Dept. Consent PREPARED BY: Dan Schultz, Parks & Recreation Director AGENDA NO. II ,^, ATTACHMENTS: Donation Revenue Worksheet APPROVED BY: Oat RECOMMENDED ACTION: Motion to approve the donation expenditure of $225.00 for DJ services the new Friday Night Live teen event that was held on 04- 20 -12. EXPENDITURE DONATION AMOUNT USE /ITEM PURCHASED FROM $225.00 JPS Entertainment — DJ for Friday Night Live teen event 1" State Bank of Rosemount SUMMARY Please consider the expenditure from the Donation Account for the above item. DONATION REVENUE WORKSHEET RECEIPT OF DONATION Donation Received on: 04 -23 -12 Amount Received: $500 from Dakota Electric Receipt # for Donation: # N/A Purpose of Donation: Arbor Day —Cross Nursery Account # for Donation: 101 -22223 (Must be Liability # assigned for each individual Department.) EXPENDITURE OF DONATION Amount to be Spent: $500 To be Spent from Acct #: 101 - 45100 -01- 439.00 (Must be Expenditure # corresponding to individual Department.) Purpose of Expenditure: Arbor Day —Cross Nursery AMENDMENT OF BUDGETS Amend Donation Revenue Acct #101 - 36230.00: $500 Amend Expenditure Acct #101 - 45100 -01- 439.00 $500 (The two - dollar amounts should be the same.) GENERAL JOURNAL ENTRY TO ADJUST DONATION LIABILITY # Debit: 101 -22223 (Donation Liability #) $500 Credit: 101- 36230.00 $500 Journal entry to reduce deferred donation revenue and increase donation revenue to actual per Council action on June 5, 2012. 3 ROSEMOUNT EXECUTIVE UTIVE SUMMARY CITY COUNCIL City Council Regular Meeting: June 5, 2012 AGENDA ITEM: Expenditure Approval from the Donation AGENDA SECTION: Account — Parks & Recreation Dept. Consent PREPARED BY: Dan Schultz, Parks & Recreation Director AGENDA NO. ATTACHMENTS: Donation Revenue Worksheet APPROVED BY: RECOMMENDED ACTION: Motion to approve the donation expenditure of $500 for Arbor Day and $514.09 for supplies for the annual Memorial Day event. EXPENDITURE DONATION AMOUNT USE/ITEM PURCHASED FROM $500.00 Cross Nursery — Arbor Day Dakota Electric $514.09 Cub, Sam's Club, Fluegel's, Reinhart Food Service, Various Northwestern Fruit Company — Supplies for Memorial Day Event $1014.09 Total SUMMARY Please consider the expenditures from the Donation Account for the above items. DONATION REVENUE WORKSHEET RECEIPT OF DONATION Donation Received on: Various Amount Received: Various Receipt # for Donation: # N/A Purpose of Donation: Vets' Memorial - Memorial Day Event Supplies Account # for Donation: 101 -22223 (Must be Liability # assigned for each individual Department.) EXPENDITURE OF DONATION Amount to be Spent: $514.09 To be Spent from Acct #: 101 - 45100 -01- 439.00 (Must be Expenditure # corresponding to individual Department.) Purpose of Expenditure: Vets' Memorial - Memorial Day Event Supplies AMENDMENT OF BUDGETS Amend Donation Revenue Acct #101 - 36230.00: $514.09 Amend Expenditure Acct #101 - 45100 -01- 439.00 $514.09 (The two - dollar amounts should be the same.) GENERAL JOURNAL ENTRY TO ADJUST DONATION LIABILITY # Debit: 101 -22223 (Donation Liability #) $514.09 Credit: 101- 36230.00 $514.09 Journal entry to reduce deferred donation revenue and increase donation revenue to actual per Council action on June 5, 2012. 2 4 ROSEMOUNT EXECUTIVE SUMMARY CITY COUNCIL City Council Regular Meeting: June 5, 2012 AGENDA ITEM: Expenditure Approval from the Donation AGENDA SECTION: Account — Parks & Recreation Dept. Consent PREPARED BY: Dan Schultz, Parks & Recreation Director AGENDA NO. ATTACHMENTS: Donation Revenue Worksheet APPROVED BY: RECOMMENDED ACTION: Motion to approve the donation expenditure of $500 for Arbor Day and $514.09 for supplies for the annual Memorial Day event. EXPENDITURE DONATION AMOUNT USE /ITEM PURCHASED FROM $500.00 Cross Nursery — Arbor Day Dakota Electric $514.09 Cub, Sam's Club, Fluegel's, Reinhart Food Service, Various Northwestern Fruit Company — Supplies for Memorial Day Event $1014.09 Total SUMMARY Please consider the expenditures from the Donation Account for the above items.