Laserfiche WebLink
REQUEST FOR COUNCIL ACTION <br /> Date: April 13, 2020 <br /> Item No.:9.c <br />Department Approval City Manager Approval <br /> <br />Item Description: Approve Amendments to the 2019 Budget <br /> <br />1 B ACKGROUND <br />2 The City annually adopts budgets on the basis set forth by State Statute, and generally accepted <br />3 accounting principles. Although the City adopts a single all-encompassing budget, additional measures <br />4 are necessary to show that all expenditures within the General Fund and other selected operating funds <br />5 are within budget appropriations when presented in the annual financial statements. <br />6 <br />7 The legal level of budgetary control (i.e. the level at which expenditures may not legally exceed <br />8 appropriations) has been established at the fund level as opposed to individual programs or line-items. If <br />9 the expenditures exceed the total fund budget as presented in the financial statements, a budget <br />10 amendment must be shown. <br />11 <br />12 These types of year-end adjustments are typical for local governments like Roseville given the size and <br />13 scope of our operations. Rather than making potentiallynumerous budget adjustments throughout the <br />14 year and incur the administrative costs of monitoring the budget on a regular basis, it is customary to <br />15 reflect the changes in one all-encompassing adjustment. The year-end budget adjustments typically <br />16 reflect reallocated or additional costs that are offset by unbudgeted grants or donations, fees, or other <br />17 revenues. <br />18 <br />19 The following amendments to the 2019 Budget is submitted for Council consideration along with <br />20 supporting comments: <br />21 <br />BudgetBudget <br />FundExpense CategoryAdjustment <br />License CenterPersonnel: Added Shifts 15,000 <br />License CenterCapital Outlay - Remodeling 50,000 <br />License CenterCourier Costs 29,000 <br />License CenterPassport paper/folders - more passports issued 17,000 <br />Information TechnologyMinor Equipment$ 376,800 <br />Lawful GamblingStaff Regulatory Costs 28,150 <br />22 <br />23 <br />24 <br />25 <br />26 License Center Fund <br />27 The License Center (see Attachment A: Schedule 3) experienced higher-than-expected costs due to a <br />28 number of factors. $15,000 was due to higher personnel costs associated with extending shifts past normal <br />Page 1 of 3 <br /> <br />