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REQUEST FOR COUNCIL ACTION Date: 03/18/13 Item No.: 7.d Department Approval City Manager Approval Item Description: Approve Amendments to the 2012 Budget Page 1 of 2 B ACKGROUND 1 The City annually adopts budgets on the basis set fort h by State Statute, and ge nerally accepted accounting 2 principles. Although the City adopts a single all-en compassing budget, additional measures are necessary 3 to show that all expenditures within the General F und and certain Special Pur pose Funds are within budget 4 appropriations, when presented in the annual financial statements. 5 6 The legal level of budgetary control (i.e. the le vel at which expenditures may not legally exceed 7 appropriations) has been established at the fund level as opposed to line-item or individual programs. It is 8 recognized that the City’s Department Heads, under th e approval of the City Mana ger, may make transfers 9 of appropriations within the department. However, if the expenditures exceed the total fund budget, a 10 budget amendment must be shown. 11 12 It’s worth noting, that these types of year-end adjust ments are typical for local governments like Roseville 13 given the size and scope of operations. Rather than make numerous budget adjustments throughout the 14 year and incur the significant administrative costs of monitoring the budget on a daily basis, it is customary 15 to reflect the changes in one all-encompassing adjustment. The year-end budget adjustments typically 16 reflect reallocated or additional costs that are offset by unbudgeted grants, fees, or other revenues. 17 18 The following amendments to the 2012 Budget are submitted for Council consideration: 19 20 Fund Expense Amount Description General Fire Relief $ 100,000 Additi onal contribution per actuarial General Police wages (a) 15,000 Special law enforcement detail General Engineering wages (b) 95,000 Cont ractual services to Falcon Heights Community Development Contractual services 30,000 Additional electrical inspection services Community Development Temporary wages 28,000 NEP program reimbursed by the HRA Community Development Professional services 149,000 Pass through grant for Sienna Green (c) Charitable Gambling Contributions 6,500 Additional contributions to the NSCC (d) 21 Comments: 22 a) Offset by grants and forfeiture funds 23 b) Offset by contributions from the City of Falcon Heights 24 c) Livable communities grant from the Met Council 25 d) Additional donations received by the City from the 10% prof it contributions from lawful gambling organizations. 26 These contributions are then donated to the North Suburba n Community Fund for eventual distribution to Roseville 27