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Department Approval <br />�� ,�: �� <br />Item Description <br />l�'�, <br />Jy <br />REQUEST FOR COUNCIL ACTION <br />Approve Amendments to the 2008 Sudget <br />Date: 03/30/09 <br />Item No.: 7.d <br />City Manager Approval <br />� / <br />BACKGROUND <br />The City annually adopts budgets on the basis set forth by State Statute, and generally accepted accounting <br />principles. Although the City adopts a single all-encompassing budget, additional measures are necessary <br />to show that all expenditures within the General Fund and certain Special Purpose Funds are within budget <br />appropriations, when presented in the annual financial statements. <br />The legal level of budgetary control (i.e. the level at which expenditures may not legally exceed <br />appropriations) has been established at the fund level, as opposed to line-item or individual programs. It is <br />recognized that the City's Department Heads, under the approval of the City Manager, may make transfers <br />of appropriations within the department. However, if the expenditures exceed the total fund budget, a <br />budget amendment must be shown. <br />It's worth noting, that these types of year-end adjustments are typical for local governments like Roseville <br />given the size and scope of operations. Rather than make numerous budget adjustments throughout the <br />year and incur the significant administrative costs of monitoring the budget on a daily basis, it is customary <br />to reflect the changes in one all-encompassing adjustment. The year-end budget adjustments typically <br />reflect reallocated or additional costs that are offset bv unbudgeted grants, fees, or other revenues. <br />The following budget amendment to the 2008 General Fund budget is submitted for consideration: <br />1) $75,000 in Public Safety expenditures which included; $15,000 in purchases of turnout gear for the <br />Fire Department, and $60,000 in Police department purchases paid for out of donations and/or <br />forfeiture funds. <br />2) $185,000 in Public Works expenditures which included; $78,000 in additional motor fuel and street <br />maintenance materials due to price fluctuations, and $107,000 in engineering consulting services <br />provided to the Cities of Arden Hills and Falcon Heights. Consulting services costs were offset by <br />added fees. <br />Page 1 of 2 <br />