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City of Roseville Updated September 5,2014 <br /> 2015 Budget Proposal Reconciliation: Tax-Supported Funds <br /> Budget Tax Levy <br /> Expenditures Revenues <br /> Current Year:Tax-Supported Funds $ 24,723,285 $ 18,003,721 <br /> Subtractions Proposed for Next Year(See Notes for details) <br /> Reduced costs for one-time spending(note 1) - - <br /> Reduced costs supplies and materials(note 2) (10,100) (10,100) <br /> Reduced costs for contractual services(note 3) (57,980) (57,980) <br /> Reduced costs for labor: position reductions/adjustments(note 4) - - <br /> Reduced costs for labor: health,insurance,&benefits(note 5) - - <br /> Reduced costs for debt service(note 6) (220,000) (220,000) <br /> Reduced contributions to capital reserve funds(note 7) - - <br /> Total Subtractions $ (288,080) $ (288,080) <br /> Additions Proposed for Next Year(See Notes for details) <br /> Increased costs for one-time spending(note a) - - <br /> Increased costs of supplies and materials(note b) 41,800 41,800 <br /> Increased costs for contractual services(note c) 209,630 134,030 <br /> Increased costs for labor: Cost-of-living adjustment(note d) 238,135 212,135 <br /> Less Adjustment on 8/25/14 (35,000) (35,000) <br /> Increased costs for labor: Wages steps(note e) 168,000 129,000 <br /> Increased costs for labor: position additions/promotions(note f) 174,000 101,865 <br /> Increased costs for labor: health,insurance,&benefits(note g) 100,000 67,000 <br /> Increased costs for debt service(note h) - - <br /> Increased costs to capital reserve funds(note i) 723,570 220,000 <br /> Less amount available from Non-Tax Revenues - (102,921) <br /> Make-up of use of reserves in current,and previous years(note j) - 376,000 <br /> Less Adjustment on 8/25/14 - (25,000) <br /> Total Additions $ 1,620,135 $ 1,118,909 <br /> Proposed for Next Year:Tax-Supported Funds $ 26,055,340 $ 18,834,550 <br /> $Change from Current Year 1,332,055 830,829 <br /> %Change from Current Year 5.4% 4.6% <br /> Less Proposed Use of Cash Reserves $ - $ - <br /> Proposed for Next Year:Tax-Supported Funds with Use of Reserves $ 26,055,340 $ 18,834,550 <br /> $Change from Current Year 1,332,055 830,829 <br /> %Change from Current Year 5.4% 4.6% <br /> Notes: <br /> (1) Not applicable or not available due to absence of separate cost tracking @ Finance Director level <br /> (2) General reductions in various operating budgets <br /> (3) Includes parks&recreation re-accreditation,fire relief,and others <br /> (4) Not applicable or not available due to absence of separate cost tracking @ Finance Director level <br /> (5) Not applicable or not available due to absence of separate cost tracking @ Finance Director level <br /> (6) $60K for City Hall Bond refunding,$160K for bond defeasance <br /> (7) Not applicable or not available due to absence of separate cost tracking @ Finance Director level <br /> (a) Not applicable or not available due to absence of separate cost tracking @ Finance Director level <br /> (b) Includes street maintenance materials,motor fuel,etc. <br /> (c) Includes City Attorney,Dispatch,Software&Hardware Support,Emerald Ash Borer,Energy-related costs,etc. <br /> (d) Employee COLA:originally budgeted for 2.0%,adjusted to 1.4%on 08/25/14 for NON-UNION EMPLOYEES ONLY <br /> (e) Employee Wage Step Increases;approximately 50 tax-supported employees are eligible for step increases <br /> (f) Includes Fire Department reorganization,and IT Systems Engineer <br /> (g) Includes mandatory PERA increase for Police&Fire employees <br /> (h) Not applicable or not available due to absence of separate cost tracking @ Finance Director level <br /> (i) Additional funds for Pavement Management Program and facility replacement <br /> (j) Includes$346K for the General Fund&$30K for Recreation Fund <br />