HomeMy WebLinkAboutVIII-09 Approve Budget Carryover from 2022 to 2023 City Council Memorandum To: Mayor Fasbender & City Councilmembers From: Chris Eitemiller, Finance Manager Date: March 9, 2023 Item: Budget Carryovers – 2022 to 2023 Council Action Requested: Staff requests Council approval to carryover expense budgets from the 2022 budget to the 2023 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. A capital item is an individual purchase greater than $10,000 with a useful life greater than one year. The requests include several items that were budgeted in 2022, but were not completed due to supply chain or other delays. The first request relates to the recycling containers and a recycling study. Funded by a grant from Dakota County, $119,319 needs to be carried forward due to production delays for the containers and timing of the study. The next item staff is requesting is from the Finance department. This $337,045 request is needed to complete implementing a new Finance System. This needs to be carried forward into 2023 due to the vendor’s schedule. The Facilities Department requests carrying forward a total of $23,878 for Fire department furniture ($9,778), and a new hot water pump in the Police department ($14,100). Supply chain delays are again the reason for this request. Police requests to carry forward $30,000 for portable safety cameras, and Public Works requests $260,000 for a new dump truck. Both items were delayed in being delivered to the respective departments. The Parks department is requesting five 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 $44,687 to purchase a replacement slide for Roadside Park. Another request is for $18,133 to complete repairs at the Aquatic Center. The department requests $637,753 be carried forward to complete the Lake Isabel Redevelopment project. Finally, the department needs $21,834 carried forward to complete three projects from the 2022 Community Investment Fund list that are near completion, but need more time. VIII-09 Community Development requests that $7,950 to purchase a scanner be carried forward. This is needed to digitize the Pioneer Room. Fire requests that $26,176 be carried forward to purchase uniforms and turnout gear due to supply chain delays. The remaining five items requested are for the City’s utilities. The Water utility requests $76,000 be carried forward for the multi-year water meter replacement project. The Wastewater utility needs $37,500 carried forward for a Lift Station Generator that was ordered in 2022, but delivery was delayed. This is expected to be installed Summer 2023. The Stormwater utility requests $30,000 be carried forward to fund a direct drainage assessment. In addition, they request $6,800 be carried forward to complete a controlled burn that was begun in the fall, but couldn’t be completed due to weather conditions. Finally, the Hydro Plant requests $76,000 be carried forward for Electrical Control Systems. The wasn’t able to be completed in 2022 due to the vendor’s availability. 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 2022 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 VIII-09 * 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 2022 budget. Budget Carryover Requests ‐ 2022 to 2023 2022 Spent Carryforward Account #Description Budget YTD Request Capital & Initiative Items: 101-105-1051-6319 Big Belly Containers & Recycling Study 136,475.00 17,156.00 119,319.00 101-120-1201-6580 Finance system project 430,000.00 92,955.00 337,045.00 101-140-1406-6561 Fire - Table for lounge, chairs for 3 rooms 18,200.00 8,422.00 9,778.00 101-140-1403-6350 Hot Water Pump - Police 14,100.00 - 14,100.00 101-201-2010-6580 Portable Safety Cameras - Police 30,000.00 - 30,000.00 101-301-3200-6580 Dump Truck 260,000.00 - 260,000.00 200-401-4440-6580 Roadside Park Big Slide 44,687.00 - 44,687.00 201-401-4240-6352 Pool repair project 58,622.00 40,489.31 18,132.69 401-401-4115-6590 Lake Isabel Redevelopment 662,513.50 24,760.92 637,752.58 401-401-4101-6590 Community Investment Fund Projects 191,381.00 169,547.00 21,834.00 101-401-5002-6347 Hardship Relief - EAB tree removal 20,000.00 - 20,000.00 210-170-1702-6206 Heritage Preservation 7,950.00 - 7,950.00 213-210-2100-6218 Fire Uniforms and turnout gear 61,738.00 35,562.50 26,175.50 600-300-3300-6590 Water Meter Replacement 76,000.00 - 76,000.00 601-300-3400-6580 Lift Station Generator 40,000.00 2,500.00 37,500.00 603-300-3600-6590 Direct Drainage Assessment 30,000.00 - 30,000.00 603-300-3600-6356 Controlled Burn 10,000.00 3,200.00 6,800.00 620-300-3500-6580 Electical Control Systems 76,000.00 - 76,000.00 2022 Spent Carryover Account #Description Budget YTD Request Donations: 101-201-2010-6494 HPD needs 400.00 - 400.00 101-201-2010-6494 Medical Equipment 8,267.47 6,628.88 1,638.59 101-201-2219-6494 Police K9 program 500.00 - 500.00 200-401-4440-6494 Memorial bench 25,565.00 9,800.00 15,765.00 200-401-4440-6494 Paws in the Park 500.00 - 500.00 200-401-4440-6494 Memorial Tree 400.00 382.90 17.10 200-401-4440-6494 National Night Out 300.00 - 300.00 200-401-4440-6494 Public Arts 2,500.00 - 2,500.00 200-401-4440-6494 Safety Camp 500.00 - 500.00 200-401-4445-6494 Summer Programming 12,875.00 10,503.97 2,371.03 200-401-4445-6494 Music in the Park 10,000.00 5,132.39 4,867.61 200-401-4460-6494 Youth First - Halloween Party 2,499.42 2,334.90 164.52 210-170-1704-6494 Pioneer room 505.20 210.84 294.36 210-170-1704-6494 Gar Flag 1,545.00 950.00 595.00 213-210-2100-6494 Fire department 500.00 - 500.00 213-210-2100-6494 Fire Prevention 4,470.00 3,850.00 620.00 221-201-2021-6494 Police reserves 2,500.00 - 2,500.00 401-401-4134-6494 Parks Department 275,207.42 - 275,207.42 TOTAL 309,240.63 VIII-09