2025/12/10 Council Agenda Packet

2025 Budget Adjustments Tally Sheet Department Code Rev Exp FB GGA-25 Streets Increase maintenance and operation expenses 120A 200,000 200,000 GGA-25 Non-Departmental Increase maintenance and operation expenses 009A (200,000) GGA-25 General Fund Increase maintenance and operation expenses 002A (200,000) Increase M&O expenditures - Streets 120 5840108611310 200,000 Reduce ending fund balance - Non-Departmental 009 5980000490 200,000 Reduce property tax distribution - General Fund 002 3111002000 200,000 Increase property tax distribution - Street 120 3111000000 200,000 Department Code Rev Exp FB GGA-26 Non-Departmental Prefund 2026 CIP-1 General Fund Contributions 009A 2,501,940 GGA-26 General Fund Prefund 2026 CIP-1 General Fund Contributions 002A 2,501,940 Increase transfers out - Non-Departmental 009 5001162550 2,501,940 Increase beginning fund balance - General Fund 002 3080000000 2,501,940 Department Code Rev Exp FB GGA-27 Non-Departmental Additional Transfer for Admin, Transit & Parks CDBG Projects 009A 6,666 (6,666) Increase transfers out - Non-Departmental 009 5xxxxxxx550 6,666 Reduce ending fund balance - Non-Departmental 009 5980000490 6,666 Department Code Rev Exp FB GGA-28 Non-Departmental Fuel Infrastructure Upgrades and Refurbishment 009A 438,960 (438,960) Increase transfers out - Non-Departmental 009 5000501550 438,960 Reduce ending fund balance - Non-Departmental 009 5980000490 438,960 The Street department estimates that total budget authority will be exceeded by $200,000 by the end of the year. This amendment proposes to increase Street Department's M&O budget to cover the higher than anticipated maintenance and repairs cost due to traffic collision damage. This amendment proposes using a portion of the 2024 budget variance to pre-fund expenditures for 2026. The objective is to reduce expenditures the following year without affecting our overall contributions. Specifically, we plan to contribute $2,501,940 to CIP-1, which will reduce the 2026 contributions to CIP-1 by this amount due to higher contributions planned for 2025. This approach results in an average annual contribution of $3 million over the two years, as forecasted. See also NGA-25. This amendment proposes to increase Non-Departmental transfers out budget to cover the overage of Administrative cost due to the 15% Administrative Cap in CDBG fund. See also NGA-35. The City owns and maintains 10 fueling sites of varying ages and conditions -Fire Stations 1 through 6, Service Center, Kasch Park, Legion Golf Course, Walter E. Hall Golf Course, and the Water Filtration Station. In 2019, the City's Motor Vehicle Division (MVD) contracted with an outside expert to conduct a site evaluation of all 10 fueling sites. This generated a report with estimated upgrades, repairs, and refurbishments each site would require to be bro ught back to good material condition. This amendment also increases general fund's contribution by $438,960 to cover the 2025 project cost for Kasch Park and Fire State 5. See also NGA-38.