HomeMy WebLinkAboutVIII-17 Approve 2024 Budget CarryoversCity Council Memorandum
To:Mayor Fasbender &City Councilmembers
From:Chris Eitemiller,Finance Manager
Date:April 7, 2025
Item:Budget Carryovers –2024 to 2025
Council Action Requested:
Staff requests Council approval to carryover expense budgets from the 2024
budget to the 2025 budget for unspent donations and select capital and equipment
purchases.
Background Information:
A balanced budget is adopted before the beginning of a fiscal year.Current
practice is to allow the budget amount for capital items that are not purchased in a
budget year due to extenuating circumstances to be moved to the next fiscal year.
The requests include several items that were budgeted in 2024 but were not
completed due to various factors or delays.
The first item staff is requesting is $21,900 for the Community Development
Department to complete the zoning ordinance review and update begun in 2024.
The Facilities Department requests carrying forward $25,000 for an LED lighting
project at Public Works and $20,000 for a men’s shower at the Police
Department.
The IT department asks to carry forward 3 items. These include: $1,900 for help
desk software, $8,000 for a PCI compliance assessment and $8,000 for Smart
Gov software upgrades.
Fire requests to carry forward $350,000 for an ambulance, which is expected to
be delivered in 2025.
The Parks department is requesting seven items be carried forward. First,
$20,000 is requested for carry forward to assist property owners that qualify for
assistance in removing trees that must be removed due to Emerald Ash Borer
infections. Next, there is a need to carry forward $18,566 to complete 2024 trail
signage. Another request is for $9,661 to complete a riverbank erosion project.
To complete the Civic Arena renovation project, $1,677,958 is requested to be
carried forward. The department requests $54,559 be carried forward to
complete the Three Rivers trail project. Finally, the department needs a total of
$51,014 carried forward to complete projects from the 2023 and 2024
Community Investment Fund lists that need more time to be completed.
The Public Works department requests carrying forward $133,700 to complete purchase of a
new dump truck,which was budgeted at a total cost of $260,000.
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The remaining two items requested are for the City’s utilities. The Wastewater
utility needs $60,000 carried forward to finish work for a Lift Station Pump
Control which was budgeted at $151,450.
Finally, the Hydro Plant requests $62,000 be carried forward to complete the study
examining the hydro plant’s ongoing viability.
Donations:
Donations are accepted by the City Council and designated for a special purpose.
Donations received by departments can be carried to the next fiscal year for two
years before reverting to the fund balance if not spent. The donation amounts
requested on the schedule are consistent with prior practice.
Financial Impact:
All items are currently in the 2024 budget and all funds requested for carryforward
remain unspent.
Advisory Commission Discussion:
N/A
Council Committee Discussion:
N/A
Attachments:
Listing of budget carryover requests
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* Donations have historically remained in a department's expense budget for two consecutive years before reverting
to fund balance.
Amounts presented here reflect only those funds eligible for roll‐forward to the 2024 budget.
Budget Carryover Requests ‐ 2024 to 2025
2024 Spent Carryforward
Account #Description Budget YTD Request
Capital & Initiative Items:
101-1501-6311 Zoning Ordinance review/update 50,000.00 28,099.73 21,900.27
101-1402-6520 PW LED Lighting Project 25,000.00 - 25,000.00
101-1403-6520 PD Men's Shower 30,750.00 10,750.00 20,000.00
101-1601-6310 Help Desk Software 1,900.00 - 1,900.00
101-1601-6311 PCI Compliance Assessment 8,000.00 - 8,000.00
101-1601-6571 Smart Gov Software Upgrades 10,760.00 2,760.00 8,000.00
101-4502-6347 Hardship Relief - EAB tree removal 20,000.00 - 20,000.00
200-4440-6226 Trail Signage 25,000.00 6,434.00 18,566.00
200-4440-6311 MS Riverbank Erosion Project 76,815.00 67,154.02 9,660.98
202-4320-6590 Arena Renovation Project 5,654,000.00 3,976,042.00 1,677,958.00
401-4101-6590 2024 trail work - Three Rivers 393,000.00 338,441.33 54,558.67
401-4101-6590 Community Investment Fund Projects 77,055.00 26,041.06 51,013.94
213-2100-6580 Medic 2 350,000.00 - 350,000.00
601-3400-6580 Lift Station Pump/Control 151,449.00 91,449.00 60,000.00
620-3500-6311 Hydro Study 114,977.00 52,977.00 62,000.00
703-6006-6580 PW - Dump Truck 260,000.00 126,293.00 133,707.00
2024 Spent Carryover
Account #Description Budget YTD Request
Donations:
101-1051-6319 THRIVE donation for Arts Commission 1,500.00 - 1,500.00
101-2010-6494 HPD needs 200.00 - 200.00
101-2010-6494 Shop with a Cop 6,500.00 4,750.00 1,750.00
200-4440-6494 Memorial bench 10,400.00 422.88 9,977.12
200-4440-6494 Paws in the Park 400.00 229.47 170.53
200-4440-6494 Forestry 200.00 159.00 41.00
200-4440-6494 Recreation Programming 1,000.00 12.88 987.12
200-4440-6494 REC + ART + POLICE 2,000.00 50.39 1,949.61
200-4440-6494 Safety Camp 1,000.00 - 1,000.00
200-4440-6494 Summer Programming 13,500.00 7,747.40 5,752.60
200-4440-6494 Vets Baseball 250.00 - 250.00
200-4440-6494 Downtown Planters 2,500.00 - 2,500.00
200-4440-6494 Dugouts & Field Renovations 25,000.00 - 25,000.00
210-0000-6494 Pioneer room 722.62 - 722.62
213-2100-6494 Fire department 4,104.06 2,265.53 1,838.53
213-2100-6494 Fire Health & Wellness 2,000.00 1,580.00 420.00
TOTAL 54,059.13
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