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REQUEST FOR COUNCIL ACTION Date: 4/09/2007 Item No: 7.h Department Approval � �' � Manager Approved: � �te�z Description: Approve Amendments to the 2006 Budget Agenda Section: �'i �-��rn1 Background The City annually adopts budgets on the basis set forth by State Statute, and generally accepted accounting principles. Although the City adopts a single all-encompassing hudget, additional measures are necessary to show that all expenditureswithin the General Fund and certain Special Purpose Funds are within budget appropriations, when presented in the annual financial statements. The legal level of budgetary control (i.e. the level at which expenditures may not legally exceed appropriations) has been established at the fund level, as opposed to line-item or individual programs. It is recognized that the City's Department Heads, under the approval of the City Manager, may make transfers of appropriations within the department. I-Iowever, if the expenditures exceed the total fund budget, a budget amendmknt must be shown. It's worth noting, that these types of year-end adjustments are typical for local governments lilce Roseville given the size and scope of operations. Rather than make numerous budget adjustments throughout the year and incur the significant administrative costs of monitoring the budget on a daily basis, it is customary to reflect the changes in one all-encompassing adjustment. The year-end budget adjustments typically reflect reallocated or additional costs th�� are offset bv unbud��ted �rants, fees, or other revenues. 2006 Budget Amendments The following budget amendment to the 2006 General Fund budget is submitted for consideration: 1) $155,000 additional appropriation for public safety-related expenditures. The added public safety expenditures included $50,000 in motor fuel, and $105,000 for personnel and equipment costs associated with special assignment activities or equipment replacements. The additional personnel and equipment costs were offset by grants and forfeiture funds that were received in prior years. 2� $65,000 additional appropriation for public works-related expenditures which were the result of added engineer services costs that were provided to Arden Hills and Falcon heights. These additional costs were offset by contract revenues from the two cities.