HomeMy WebLinkAboutVIII-06 - Budget Carryovers 2018 to 2019
City Council Memorandum
To: Mayor Fasbender & City Councilmembers
From: Melanie Lammers, Finance Manager
Date: February 19, 2019
Item: Budget Carryovers – 2018 to 2019
Council Action Requested:
Staff requests Council approval to carryover expense budgets from the 2018
budget to the 2019 budget for unspent donations.
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.
A capital item is an individual purchase greater than $5,000 with a useful life
greater than one year. The requests include Capital Fiber costs ($25,000), Arts
Task force ($10,000), and a grant for a gateway sign ($25,000).
The fiber project in a partnership with Dakota county and was anticipated to be
done in 2018. It has not progressed as quickly as anticipated, so we believe it will
be completed in 2019. The Arts Task force did not use their funding in 2018 and
requests a carryforward. Finally we had budgeted for a gateway sign in 2018. We
were able to secure a grant in 2018. We request the grant dollars be rolled into
2019 and an additional gateway sign be completed.
We encourage all departments to get their capital purchases done in the first eleven
months of the year, as an item must be delivered in the year it goes on the books.
The Fire & EMS Department was unable to get their marked Tahoe delivered in
2018. We request to carry the dollars for the Tahoe into 2019 as we are required to
keep the expenditure in the year the vehicle was received ($42,000).
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.
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Financial Impact:
All items are currently in the 2018 budget and remain unspent.
Advisory Commission Discussion:
N/A
Council Committee Discussion:
N/A
Attachments:
Listing of budget carryover requests
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2018 Spent Carryover
Account # Description Budget YTD Request
Capital & Initiative Items:
101‐160‐1601‐6570 Capital Fiber Costs 25,000.00 25,000.00
101‐102‐1021‐6450 Arts Task Force 10,000.00 ‐ 10,000.00
101‐105‐1051‐6571 Gateway Sign 25,000.00 25,000.00
213‐210‐2100‐6540 Marked Tahoe 42,000.00 42,000.00
2018 Spent Carryover
Account # Description Budget YTD Request
Donations:
101‐401‐5002‐6494 Arbor Day/Forestry Donations 1,400.00 550.00 850.00
200‐401‐4454‐6494 Safety Camp 1,000.00 ‐ 1,000.00
200‐401‐4440‐6494 Memorial Benches 20,750.00 7,729.25 13,020.75
200‐401‐4445‐6494 Performances in the Park 2,100.00 1,172.20 927.80
200‐401‐4445‐6494 Storytime in the Park 302.53 302.53 ‐
200‐401‐4445‐6494 Movies in the Park 2,761.00 2,423.00 338.00
401‐401‐4101‐6494 Pavillion Paver 7,000.00 7,000.00
200‐401‐4460‐6494 Youth First ‐ Halloween 2,659.90 2,465.06 194.84
101‐201‐2010‐6494 Police‐ Bike Helmets 400.00 400.00
101‐201‐2010‐6494 Police‐ Bike Safety 100.00 100.00
101‐201‐2010‐6494 Police ‐ General 2,119.63 2,119.63 ‐
101‐201‐2219‐6494 Police ‐ K‐9 Program 2,560.00 2,560.00 ‐
221‐201‐2021‐6494 Police Reserves 4,100.00 569.37 3,530.63
213‐220‐2200‐6494 Ambulance 100.00 ‐ 100.00
213‐210‐2100‐6494 Fire Prevention‐ Materials 500.00 500.00
213‐210‐2100‐6494 Fire & EMS ‐ General 1,170.00 ‐ 1,170.00
213‐210‐2100‐6494 Fire & EMS ‐ AED 1,600.00 1,600.00
210‐170‐1704‐6494 Pioneer Room 1,039.63 375.00 664.63
TOTAL 31,396.65$
* 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 2019 budget.
Budget Carryover Requests ‐ 2018 to 2019
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