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Department REQUEST FORCOUNCILACTION Date: 8/12/20�2 Item No: VIII. C. Manager Approved: Agenda Section: Consent Item Description: Amending the 2001 Budget Introduction The City annually adopts budgets on the basis set forth by State Statute, and generally accepted accounting principles. Although the City adopts a single a11-encompassing budget, additional measures are necessary to show that a11 expenditures within the General Fund and certain Special Purpose Funds are within budget appropriations, when presented in the 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, not 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. However, if the expenditures exceed the total fund budget, a budget amendment must be shown. It's worth noting, that these types of year-end adjustments are typical for cities like 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 has become customary to reflect the changes in one a11-encompassing adjustment. The year-end budget adjustments typically reflect additional costs that are covered by unbudgeted grants, fees, or other revenues. Discussion Items The following budget amendment to the 2001 General Fund Budget is to be considered: ❑$44,660, to reflect the costs associated with the COPS in School Program (The School District reimbursed the City for $30,000, resulting in a net cost of $14,660 to the City) ❑$50,951, to reflect the costs associated with various supplemental public safety awareness and crime impact teams, including D.A.R.E., alcohol compliance checks, DWI enforcement, and auto theft. These costs were offset by grants. The costs noted above were not included in the original budget, but are reported in the year-end financial statements. These programs are typically omitted from the budget due to the uncertainty of grant funding. The programs are initiated once it has been determined that grant funding is available. The budget amendments to the General Fund are provided for by additional federal, state, and local grant monies totaling appro�mately $80,000, along with additional budget savings from other programs.