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City of Roseville <br />Updated September 5, 2014 <br />2015 Budget Proposal Reconciliation: Tax-Supported Funds <br />BudgetTax Levy <br />ExpendituresRevenues <br />Current Year: Tax-Supported Funds <br />$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)41,80041,800 <br />Increased costs for contractual services (note c)209,630134,030 <br />Increased costs for labor: Cost-of-living adjustment (note d)238,135212,135 <br />Less Adjustment on 8/25/14(35,000)(35,000) <br />Increased costs for labor: Wages steps (note e)168,000129,000 <br />Increased costs for labor: position additions/promotions (note f)174,000101,865 <br />Increased costs for labor: health, insurance, & benefits (note g)100,00067,000 <br />Increased costs for debt service (note h)-- <br />Increased costs to capital reserve funds (note i)723,570220,000 <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 <br />$26,055,340$18,834,550 <br />$ Change from Current Year1,332,055830,829 <br />% Change from Current Year5.4%4.6% <br />Less Proposed Use of Cash Reserves <br />$-$- <br />Proposed for Next Year: Tax-Supported Funds with Use of Reserves <br />$26,055,340$18,834,550 <br />$ Change from Current Year1,332,055830,829 <br />% Change from Current Year5.4%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 />