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HomeMy Public PortalAbout21-15 FY2021 Budget Amendment #41st Reading/Public Hearing: 2' Reading/Public Hearing: Adopted: Effective Date: Sponsored By: October 27, 2021 November 10, 2021 November 10, 2021 November 10, 2021 City Manager ORDINANCE NO. 2021-15 AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF OPA-LOCKA, FLORIDA, AMENDING THE ANNUAL ADOPTED GENERAL, PROPRIETARY AND SPECIAL REVENUE FUNDS BUDGETS FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2020 AND ENDING SEPTEMBER 30, 2021, ADJUSTING REVENUES AND EXPENDITURES AS REFLECTED IN EXHIBIT "A"; PROVIDING FOR THE EXPENDITURE OF FUNDS ESTABLISHED BY THE BUDGET; AUTHORIZING THE CITY MANAGER TO TAKE CERTAIN ACTIONS; PROVIDING FOR APPROPRIATION OF ALL BUDGETS AND EXPENDITURES; PROVIDING FOR FEES CONSISTENT WITH APPROPRIATIONS AND AMENDMENT; PROVIDING FOR INCORPORATION OF RECITALS; PROVIDING FOR CONFLICT AND REPEALER; PROVIDING FOR SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, the City Commission of the City of Opa-Locka adopted its 2020-2021 Fiscal Year General, Proprietary and Special Revenue Funds budgets by passage of Ordinance 20-16 an, as amended, by passage of Budget Amendment #1, Ordinance 20- 22, Budget Amendment #2, Ordinance 21-04 and Budget Amendment #3, Ordinance 21- 07; and WHEREAS, pursuant to Section 166.241(5), Florida Statute, the governing body of each municipality at any time within a fiscal year or within 60 days following the end of fiscal year may amend a budget for that year as follows: a) Appropriations for expenditures within a fund may be decreased or increased by motion recorded in the minutes if the total appropriations of the fund is not changed; b) The governing body may establish procedures by which the designated budget officer may authorize budget amendments if the total appropriations of the fund is not changed; c) If a budget amendment is required for a purpose not specifically authorized in paragraph (a) or paragraph (b), the budget amendment must be adopted in the same manner as the original budget unless otherwise specified in the municipality's charter; and Ordinance No. 2021-15 WHEREAS, the City Commission desires to amend its 2020-2021 Fiscal Year General, Proprietary and Special Revenue Funds budgets as set forth in Exhibit "A". NOW, THEREFORE, BE IT DULY RESOLVED BY THE CITY COMMISSION OF THE CITY OF OPA- LOCKA, FLORIDA: SECTION 1. RECITALS ADOPTED The recitals to the preamble herein are incorporated by reference. SECTION 2. AUTHORIZATION Pursuant to Article IV, Section 4.5 of the City Charter, the City Manager has recommended proposed Amended General, Proprietary and Special Revenue Funds Budgets to the City Commission for the Fiscal Year retroactive to October 1, 2020, a copy of which is attached hereto as Exhibit "A" and incorporated by reference herein. The City Commission of the City of Opa-Locka hereby approves, adopts and ratifies the proposed Amended General, Proprietary and Special Revenue Funds Budgets for the Fiscal Year 2020-2021, and hereby appropriates the budgeted expenditures and revenues as set forth in the attached Exhibit "A". The City Manager is authorized to expend or contract for expenditures, pursuant to the City of Opa-Locka Charter and the adopted Code of Ordinances in accordance with the adopted Amended General, Proprietary and Special Revenue Funds Budgets for Fiscal Year 2020-2021. The department/ division expenditure allocations established by the City Manager, as revised and summarized in the budget attached as Exhibit "A", are hereby adopted and ratified. Funds of the City for General, Proprietary and Special Revenue Funds Budgets shall be expended in accordance with the appropriations provided by the budget, which shall constitute an appropriation of amounts specified therein. Expenditure control shall be at the fund level. Funds may be expended by, and with the approval of, the City Manager and the City Commission, in accordance with the provisions of the City Charter, adopted Code of Ordinances and applicable laws. Supplemental appropriations and reduction of appropriations, if any, shall be made in accordance with the City Charter. Any and all outstanding encumbrances as of September 30, 2021, shall not lapse at that time and appropriations have been hereby provided for those outstanding encumbrances that have been incurred prior to September 30, 2021, but are not expected to be paid until after then. Receipts from sources not anticipated in the attached budget may be appropriated and expensed by Ordinance duly enacted by the City Commission in 2 Ordinance No. 2021-15 oa ` a Flores, City Clerk accordance with the applicable law. Adjustments within the same fund to departmental appropriations made in the attached Budget may be approved, from time to time, by the City Manager, or by Resolution adopted by the City Commission, if lawful. The City Manager is authorized to approve adjustments to the expenditure code allocations, within the limit of department appropriations made in the attached Budget. All Ordinances setting fees and charges, and all other fees and charges consistent with appropriations adopted herein, as may be amended during the fiscal year, are hereby ratified, confirmed and approved. SECTION 3. SCRIVENER'S ERRORS. Sections of this Ordinance may be renumbered or re -lettered and corrections of typographical errors which do not affect the intent may be authorized by the City Manager after review by the City Attorney, without need of public hearing, by filing a corrected copy of same with the City Clerk. SECTION 4. EFFECTIVE DATE. This Ordinance shall take effect upon the adoption of this Ordinance by the Commission of the City of Opa-Locka and upon a filing of a certified copy hereof with the Florida Department of State and is subject to the approval of the Governor or Governor's Designee. PASSED and ADOPTED this 10th day of November, 2021. EST: APPROVED AS TO FORM AND LEGAL 5 iTFICIENCY: Bukadette Norris -Weeks, P.A. City Attorney 3 Ordinance No. 2021-15 Moved by: Commissioner Bass Seconded by: Commissioner Taylor VOTE: 3-0 Commissioner Bass YES Commissioner Davis YES Commissioner Taylor YES Vice -Mayor Williams ABSENT 4 SUNDAY OCTOBER 312021 Photos provided by Mwu.oede Fee Resale Miami -Dade County elected officials, including Miami -Dade Mayor Daniella Levine Cava, and MDFR personnel along with their families get ready to participate in the annual Making Strides Against Breast Cancer Walk. MIAMI-DADE COUNTY I AMERICAN CANCER SOCIETY Making strides against breast cancer Every October, Miami -Dade County comes together to raise awareness about breast cancer. Since 2007, the county, in partnership with the American Cancer Society, has raised over $2.5 million for breast cancer re- search. Miami -Dade Fire Rescue has been a part of the drive to help provide informa- tion, treatment and support for women with breast cancer. On Saturday, Oct 23, Fire Chief Alan Cominsky, along with a dele- gation of sworn and non-swom personnel, gathered at loanDepot Park to join Miami - Dade County Mayor Daniella Levine -Cava, members of the Board of County Commis- sioners, and thousands of Miami -Dade resi- dents for the annual Making Strides Against Breast Cancer Walk. Pink -taped MDFR Fire Chief Alan Cominsky i1/4A does a superhero Pose. Photos podded by MWni.Wtle Fre Rescue Miami -Dade Fire Rescue BIG PINK Fight for a Cure Fire Truck joins the annual Making Strides Against Breast Cancer Walk I NEIGHBORS 5NW CITY OF OPA-LOCKA, FLORIDA NOTICE TO THE PUBLIC NOTICE IS HEREBY GIVEN that the City Commission of the City of Opa-locka, Florida will hold public hearings at its Regular Commission Meeting on Wednesday, November 10, 2021 at 7:00 p.m., at Sherbondy Village Auditorium, 215 Pervlz Avenue, Opa-locka, Florida, to consider final adoption of the following proposed ordinances: SECOND READING ORDINANCES/PUBLIC HEARINGS: AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF OPA-LOCKA, FLORIDA, APPROVING A REQUEST FROM AMDI USA, INC. TO CLOSE, VACATE AND ABANDON A PORTION OF NW 130TH STREET BETWEEN NW 30TH AVENUE AND NW 30TH COURT AND A PORTION OF NW 30TH COURT BETWEEN NW 130TH STREET AND NW 131ST STREET FOR THE OPERATION OF A CONCRETE BATCHING PLANT AND FINISHED CONCRETE PRODUCTION COMPANY FACILITY ON THE PROPERTY LOCATED AT 13050 NW 30TH AVENUE AND IDENTIFIED BY FOLIOS 08-2128-002-0020; 08-2128-002-0030; 08-2128-002-0040; 08-2128-002-0050; 08-2128-002-0060; 08-2128-002-0090; 08-2128-004-0380; AND 08-2128-004-0330, IN THE 1-2 ZONING DISTRICT; PROVIDING FOR AN EFFECTIVE DATE (first reading/public hearing held on September 22, 2021). AN ORDINANCE OF THE CITY OF OPA-LOCKA, FLORIDA, ESTABLISHING A CHARTER REVIEW BOARD FOR THE CITY OF OPA-LOCKA, FLORIDA; PROVIDING FOR METHOD OF APPOINTMENT AND COMPOSITION OF THE BOARD; ESTABLISHING MEMBERSHIP, TERMS, DUTIES AND RESPONSIBILITIES OF THE BOARD; PROVIDING FOR INCORPORATION OF RECITALS; PROVIDING FOR CONFLICT AND REPEALER; PROVIDING FOR CODIFICATION AND SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE (first reading/public hearing held on October 13, 2021). AN ORDINANCE OF THE CITY COMMISSION OF THE CITY OF OPA-LOCKA, FLORIDA, AMENDING THE ANNUAL ADOPTED GENERAL, PROPRIETARY AND SPECIAL REVENUE FUNDS BUDGETS FOR THE FISCAL YEAR COMMENCING OCTOBER 1, 2020 AND ENDING SEPTEMBER 30, 2021, ADJUSTING REVENUES AND EXPENDITURES AS REFLECTED IN EXHIBIT "A"; PROVIDING FOR THE EXPENDITURE OF FUNDS ESTABUSHED BY THE BUDGET; AUTHORIZING THE CITY MANAGER TO TAKE CERTAIN ACTIONS; PROVIDING FOR APPROPRIATION OF ALL BUDGETS AND EXPENDITURES; PROVIDING FOR FEES CONSISTENT WITH APPROPRIATIONS AND AMENDEMENT; PROVIDING FOR INCORPORATION OF RECITALS; PROVIDING FOR CONFLICT AND REPEALER; PROVIDING FOR SEVERABILITY; PROVIDING FOR AN EFFECTIVE DATE (first reading/public hearing held on October 27, 2021). All interested persons are encouraged to participate and will be heard with respect to the public hearing. Additional information on the above Items may be obtained by contacting the Office of the City Clerk by telephone 305-953-2800 or email )flores@ooalockafi.aov. To participate or provide comments virtually, please register on the City of Opa-locka website at www.00alockafl.aov no later than 7:00 p.m. on Wednesday, November 10, 2021. In accordance with the Americans with Disabilities Act of 1990, persona needing special accommodations to participate in the proceeding should contact the Office of the City Clerk at (305) 953-2800 for assistance not later than five (5) days prior to the proceeding. If hearing impaired, you may telephone the Florida Relay Service 83(800)955-8771 (TTY), (800) 955-8770 (Voice), (877) 955-8773 (Spanish) or (877) 955-8707 (Creole). PURSUANT TO FS 286.0105: Anyone who desires to appeal any decision made by any board, agency, or commission with respect to any matter considered at such meeting or hearing will need a record of the proceedings, and for that reason, may need to ensure that a verbatim record of the proceedings is made, which record includes the testimony and evidence upon which the appeal may be based. Joanna Flores, CMC City Clerk City of Opa-locks City of Opa-locka Agenda Cover Memo Department Director: Robert Anathan Department Director Signature: `l� "'� City Manager: John Pate CM Signature: Commission Meeting Date: October 27 2021 Item Type: (Enter X in box) Resolution rd' ante Other X Fiscal Impact: (EnterXin box) N/A Yes No Ordinance Reading: (EnterXin box) 15C Reading 2nd Reading X Public Hearing: (EnterXin box) Yes No Yes No X X Funding Source: Account#: (Enter Fund & Dept) See Attachments Advertising Requirement: (EnterXin box) Yes No X Contract/P.O. Required: (Enter X in box) Yes No RFP/RFQ/Bid#: X Strategic Plan Related (EnterXin box) Yes No Strategic Plan Priority Enhance Organizational Bus. & Economic Dev Public Safety Quality of Education Qual. of Life & City Image Communication Area: i• Strategic Plan Obj./Strategy: (list the specific objective/strategy this item will address) X IIN IM III • 0 Sponsor Name City Manager Department: City Manager's Office City Manager Short Title: FY 21 Budget Amendment #4 - First Reading Staff Summary: Issue: Budget Amendment #3 was adopted on June 9, 2021. Since then, the City's requirements have continued to evolve, creating the need for a year-end budget amendment. The FY 21 accounts continue to be updated and it is anticipated that a smaller final year-end budget amendment will additionally be required in November. Staff recommends that the City Commission approve Budget Amendment #4 on first reading. Background: The City's FY 21 budget of $45.8 million was adopted on September 22, 2020. On November 19, 2020, FY 21 Budget Amendment #1 was approved, increasing the budget by $4.4 to a new total of $50.2 million. Most of this increase was attributable to a CARES Act program to provide qualified residents with food cash cards ($1.1 million and fully reimbursable) and rollover projects (approved and funded in FY 20, but moved to FY 21 since the projects weren't completed in FY 20 - $3.9 million). On January 27, 2021, Budget Amendment #2 was approved, increasing the City's budget by $1.4 million to $51.6 million. This increase was primarily attributable to another $0.6 million related to an expansion of the CARES Act, also fully reimbursable and another $0.5 million of FY 20 rollover projects. On June 9, 2021, Budget Amendment #3 was approved, further increasing the City's budget by $1.9 million to $53.5 million. The primary source of the increase was the General Fund with $1.2 million of expense, but offset by $2.0 million improvement in revenue, resulting in a $0.8 million improvement to General Fund Available Fund Balance. Another $0.2 million was added to the Safe Neighborhood Fund for additional needs for the 2105 Ali Baba project plus the addition of two new projects (Historic Fire Station / Former HR Building and the road portion of the NW 13151 Street drainage project). The final significant increase was a $0.3 million increase to the Risk Management Fund to reflect premiums were higher than had been assumed in the original budget and the expense was further exacerbated by a Workers Compensation audit which identified wage and risk classification issues which further increased insurance expense. Current Activity: The amendment is composed of 33 categories, many of which are minor housekeeping issues to bring the budget in line with small variations in expenditures. The more significant recommended amendments are as follows: #1. Revenue — Permitting Revenue was budgeted extremely conservatively since the pandemic was just emerging and there was no knowledge of what it might do to construction activity. Additionally, a lien amnesty program was put in place which provided amnesty but also resulted in the substantial settlement of liens. These two factors contributed an additional $1.621,800 of revenue and, on a preliminary basis, the offset was added to Contingency to be available for other issues arising. #2. City Manager's Office Compensation — Primarily a FY 20 FRS issue which was recorded in FY 21. #5. Leave Payout — Departing Employees — When employees depart City employment, they receive cash for unused vacation and sick leave. A $205,000 budget had been established for this purpose. However, the actual payout was reported in the Compensation accounts. This budget was liquidated and added to Contingency to be available for other issues arising. #8. Finance Compensation.- Significant department vacancies created $220,192 of savings with the offset added to Contingency to be available for other issues arising. #10. General Fund Non -Department — This was increased by $185,020 primarily for additional CARES Act and marketing / public information expense and was offset by the use of Contingency. # 11. Police Compensation — This is a very significant adjustment brought about by several factors as outlined on the following page. Salaries Regular Police Compensation - Budget vs. Actual Over / (Under) Actual 411,000 3,451,811 Budget 3,040,811 Salaries - Full -Time Budgeted 3,040,811 Overtime Report As Straight Time Holiday Pay Excess Sick Leave Cashout Departure Cashout Other Salaries - Part Time Longevity Salaries - Overtime FICA FRS Penalty Life And Health Insurance Retirement 98,714 33,500 106,000 249,082 20,000 368,931 742,060 137,392 150,957 43,889 100,037 (21,275) 411,000 3,451,811 t-- 18,000 116,714 (17,000) 16,500 86,000 192,000 4--- 30,000 279,082 (20,000) 48,500 417,431 1,500 743,560 4,659,098 558,000 5,217,098 Full -Time salaries are the primary cause of the overspend. Staffing levels were under budget with 52 full-time equivalents (FTE) budgeted and 50.72 FTEs realized. However, there are several aspects of Police compensation which weren't fully understood when the original FY 21 budget was developed. a. Recent research has indicated that there are multiple Overtime codes used by the Police Department, but only one that has been reported in the accounts as Overtime. Consequently, this year $137,392 of Overtime is being reported as Regular Salary. Accounting is taking steps to ensure all categories of Overtime are reported as such in FY 22. b. The original budget didn't take into account that nearly all PBA members receive an additional day of pay for each holiday. This added $150,957, or 5.0%, to the original budget. This has been provided for in the FY 22 budget. This is a significant amount and will be accounted in a separate account in FY 22. c. The original budget didn't take into account that under the PBA contract, union members are able to annually receive cash for all unused accumulated sick hours above 480 hours. This added $43,889 to Regular Salaries. This was only recently identified and wasn't incorporated into the FY 22 budget. However, it will be more than offset by the many current vacancies. d. As indicated in Item #5, a separate budget had been established to cover leave payouts for departing employees, but the actuals were recorded in the respective departmental accounts, including the Police Department, adding another $100,037 to the Salary account. This will be reported separately in FY 22. For Salaries - Overtime - Was budgeted for $106,000 but approximately $192,000 is being reported, an $86,000 increase. When combined with the Overtime reported as Regular Salary ("a" above), total Overtime was approximately $329,400. A portion of this Overtime was attributable to the pandemic and reimbursed through various grants. Police Payroll taxes (FICA) increase with wages. Life and Health Insurance is increased since it is unknown as to what health plans new employees might sign up for. As new employees join the City, if they sign up for plans covering dependents, this results in additional cost to the City. #15. City Attorney — Due to reduced General Fund legal activity, the City Attorney budget has been reduced by $200,000 with the offset added to Contingency to be available for other issues arising. #16. Building & Licensing — Compensation — Increased by $58,400 reflecting the addition of a Permitting Supervisor and also the Community Development Director assuming responsibility for this department's operations to rectify operational issues this department had been experiencing. Funded through reduced Professional Fees and the use of Contingencies. #18. Wastewater Collection & Transmission — This amendment was necessitated primarily due to an extremely high bill received in July for County processing of wastewater, requiring this account to be increased by$150,000. #24. Water -Sewer Finance — Utility Billing — This amendment was necessitated by increasing the Legal Counsel budget by $125,000 in an effort to cover legal billing that might be received for the last three months of the fiscal year in regard to the utility billing case. This was done a precautionary basis to protect this account with very limited information as to what these charges might actually look like. #27. Water -Sewer — Water Distribution — For FY 21, the City purchased 10.3% less gallons of water from the County, in part attributable to getting water losses down to the industry standard of 10%. This facilitated reducing this budget by $200,000 with most of the savings going to Water -Sewer Contingency to be available for other conditions arising. #29. Parks & Recreation — Compensation — Compensation was increased by $128,000 primarily due to the departure of two long-time employees who in aggregate received $102,000 of Regular Salary (before payroll taxes and retirement charges). As noted in Item #5, this was originally budgeted in a different account, but the actuals have been reported in each department's compensation accounts. .Proposed Action: Staff recommends that the City Commission approve the proposed amendment. Attachment: 1. Detailed information on each recommended amendment item (Exhibit "A") 2. Ordinance FY 21 Budget Amendment #4 - Second Hearing Gov Fun ds Enterprise Funds Total Budget Thru Amend #3 Governmental Funds Water Sewer Fund Storm Water Fund Total Enterprise Funds Total Funds 32,641,713 1,819,443 13,849,848 1,204,717 1,903,176 2,063,183 15,753,024 3,267,900 48,394,737 5,087,343 Funding Revenue/Loans/Trans In Fund Balance Total Funding 34,461,156 15,054,565 3,966,359 19,020,924 53,482,080 Expenditure 34,461,156 15,054,565 3,966,359 19,020,924 53,482,080 Amendment #4 1,621,800 23,100 - - - - - - 1,621,800 23,100 Funding Revenue/Loans/Trans In Fund Balance Total Funding 1,644,900 - - - 1,644,900 Expenditure 1,644,900 - - - 1,644,900 Budget Thru Amend #4 34,263,513 1,842,543 13,849,848 1,204,717 1,903,176 2,063,183 15,753,024 3,267,900 50,016,537 5,110,443 Funding Revenue/Loans/Trans In Fund Balance Total Funding 36,106,056 15,054,565 3,966,359 19,020,924 55,126,980 Expenditure 36,106,056 15,054,565 3,966,359 19,020,924 55,126,980 Exhibit "A" FY 21 Budget Amendment #4 - Second Hearing Governmental Funds Budget - Thru Amend 113 General find 20,907,663 830,777 CRA Fund Safe Ne ighbo rhood Capital Fund People's Transportation Plan E nod 1,938,140 883,166 Town Center Eynd 890,469 - Debt Service F n 3,011, 857 - Special Law Enforcement Fund Insurance Service Eyn. d 2,949,159 - Information Technology Service Fund Total Gov Funds 1,046,910 - 1,175,780 - 105,500 721,735 - 32,641,713 1,819,443 Fun in Revenue/Loans/Trans In Fund Balance Total Funding 21,738,440 1,046,910 1,175,780 2,821,306 890,469 3,011,857 105,500 2,949,159 721,735 34,461,156 Expenditure 21,738,440 1,046,910 1,175,780 2,821,306 890,469 3,011,857 105,500 2,949,159 721,735 34,461,156 Amendment #4 1,621,800 - - - - - - - - - - - - 23,100 - - - - 1,621,800 23,100 Funding Revenue/Loans/Trans In Fund Balance Total Funding 1,621,800 - - - - - 23,100 - - 1,644,900 Expenditure 1,621,800 - - - - - 23,100 - - 1,644,900 Budget Thru Ame nd #4 22,529,463 830,777 1,046,910 - 1,175,780 - 1,938,140 883,166 890,469 - 3,011,857 - - 128,600 2,949,159 - 721,735 - 34,263,513 1,842,543 Funding Revenue/Loans/Trans In Fund Balance Total Funding 23,360,240 1,046,910 1,175,780 2,821,306 890,469 3,011,857 128,600 2,949,159 721,735 36,106,056 Expenditure 23,360,240 1,046,910 1,175,780 2,821,306 890,469 3,011,857 128,600 2,949,159 721,735 36,106,056 Exhibit "A" FY 21 Budget Amendment #4 - Second Hearing General Fund Funding Revenue/Loans/Tran s In Fund Balance Total Funding Expenditure Commission City M anager General Fund Non -Department Human Reso urces Clerk Attorney Finance Planning & Community Dev Building & Licenses Parks & Recreation Police Code Enforcement Public Works - Admin Public Works - Bldg M aintenance Public Works - Streets Public Works - Trash Public Works - Vehicle Main tenance Total Expe nditure Budget Thru Amend #3 Amendment #4 Budget Thru Amend #4 20,907,663 1,621,800 22,529,463 830,777 - 830,777 21,738,440 1,621,800 23,360,240 134,581 - 134,581 610,131 68,000 678,131 8,828,194 1,372, 782 10,200,976 319,117 5,677 324,794 403,320 (3,867) 399,453 645,000 (200,000) 445,000 912,638 (220,192) 692,446 293,922 - 293,922 420,825 41,400 462,225 799,842 - 799,842 5,249,142 558,000 5,807,142 330,280 - 330,280 361,789 - 361,789 710,583 - 710,583 852,091 - 852,091 186,886 - 186,886 680,099 - 680,099 21,738,440 1,621,800 23,360,240 Exhibit "A " FY 21 Bu dget Amendment #4 - Second Hearing 1 General Fund Revenue Gen Fund Gen Fund Non -Dept Rev Rev Exp Amendment Details 001-322110 Building Permits 001-354109 Code Enfo rcement Citation 19-519390 Contingency 2 City Manager's - Office Compensation Mgr Off Exp 12-512110 Mgr Off Exp 12-512120 M gr Off Exp 12-512130 M gr Off Exp 12-512140 Mgr Off Exp 12-512210 Mgr Off Exp 12-512220 Mgr Off Exp 12-512230 Non -Dept Exp 19-519390 Salaries - Executive Salaries - Regular Salaries - Part -Time Salaries - Overtime FICA Retirement Life And Health Insurance Contingency * * Budget Adjusted From Prior Amendment 3 City Manager's Office - Operating Expense Mgr Off Exp 12-512510 Office Supplies Non -Dept Exp 19-519390 Co ntingency * * Budget Adjusted From Prior Amendments 4 City Clerk - Compensation Clerk Exp Clerk Exp Clerk Exp Clerk Exp Clerk Exp Non -Dept Exp 16-512120 16-512140 16-512210 16-512220 16-512230 19-519390 Salaries - Regular Salaries - Overt ime FICA Retirement Life And Health Insurance Contingency * * Budget Adjusted Fro m Prior Amendment 5 Leave Payo ut - Departing Employees Non -Dept Exp 19-581922 Sick Annual Leave Reserve Non -Dept Exp 19-519390 Contingency * * Budget Adjusted From Prior Amendments Budget Ad( 240,000 1,343,800 278,000 1,096,224 1,621,800 270,738 167,131 31,473 73,241 37,237 2,718,024 5,000 2,650,824 118,045 15,403 35,710 29,814 2,650,024 5,500 6,000 5,000 500 200 36,000 14,000 Revised 1,583,800 278,000 2,718,024 276,238 173,131 5,000 500 31,673 109,241 51,237 (67,200) 2,650,824 800 5,800 (800) 2,650,024 (8,567) 400 (700) 1,500 3,500 3,867 109,478 400 14,703 37,210 33,314 2,653,891 205,000 (205,000) - 2,653,891 205,000 2,858,891 Very conservative Permits revenue budget in face of pandemic uncertainty. Greatly exceeded. Code revenue in response to lien amnesty program. Offset added to Co ntingency. Minor year-end adjustments. Retirement increase related to prior year adjustment reported in current year . Minor adjustment for Office Supplies Minor compensation adjustments Cash payment for unused leave for departing employees recorded in Compensation rather than budgeted account Exhibit "A " Page - 1 FY 21 Budget Amendment 144 - Secon d Hearing Amendment Details 6 HR - Compensation HR Exp 13-513110 HR Exp 13-513120 HR Exp 13-513140 HR Exp 13-513210 HR Exp 13-513225 HR Exp 13-513230 Non -Dept Exp 19-519390 Salaries - Executive Salaries - Regular Salaries - Overtime FICA Retirement - Penalty Life And Health Insurance Co ntingency * * Budget Adjusted From Prior Amendments 7 HR - Operating Expense HR HR HR HR Non -Dept Exp 13-513311 Exp 13-513312 Exp 13-513540 Exp 13-513542 Exp 19-519390 Contingency * * Budget Adjusted Fro m Prior Amendments Emplo yee Physicals Other Professional Services Pubs/Subs/M embership Emplo yee Training 8 Finance - Co mpensation Finance Exp Finance Exp Finance Exp Finance Exp Finance Exp Finance Exp Finance Exp Non -Dept Exp 17-513110 17-513120 17-513140 17-513210 17-513220 17-513230 17-513320 19-519390 Salaries - Executive Salaries - Regular Salaries - Overtime FICA Retirement Life And Health Insurance Accounting & Auditing Contingency * * Budget Adjusted From Prior Amendments 9 Finance - Operating Expense Finance Exp 17-513312 Other Professional Services Finance Exp 17-513528 Software Licensing Budget 77,296 63,521 10,779 10,000 15,780 2,858,891 5,000 24,900 2,057 5,000 2,826,414 60,942 295,967 28,090 36,791 32,548 82,000 2,853,214 13,731 2,573 300 873 13,000 2,000 (32,477) Revised 91,027 66,094 300 11,652 23,000 17,780 2,826,414 800 5,800 (24,900) 300 2,357 (3, 000) 2,000 26,800 2,853,214 (60,942) (87,000) 3,000 (12,000) (17,500) (2,000) (43,750) 220,192 208,967 3,000 16,090 19,291 30,548 38,250 3,073,406 317,500 20,000 337,500 20,000 (20,000) Primary variances due to missing a salary increase for the HR Director. Retirement Penalty expense was to have been transferred to another division but transfer hasn't occurred. Other Professional Services - Consultant pay plan study will beco me a FY 22 expenditure . Other expenditures are minor adjustments. Compensation savings from vacant positi ons . Audit savings from only one audit in FY 21 Extra consultant activity required due to vacancies . Offset by software savings. Exhibit "A" Page - 2 FY 21 Budget Amendment #4 - Seco nd Hearing tf Amendment Details 10 General Fund - Non -Dept Non -Dept Exp 19-519312 Other Professio nal Services Non -Dept Exp 19-519430 Electric Gas Water Non -Dept Exp 19-519440 Rentals & Leases Non -Dept Exp 19-519461 Repair & Maintenance - Bldg No n -Dept Exp 19-519493 General Expenses Non -Dept Exp 19-519540 Pubs/Subscriptions/Memberships Non -Dept Exp 19-525380 CARES Grocery Gift Card Non -Dept Exp 19-525381 CARES Other Contract Services Non -Dept Exp 19-525382 CARES Payro ll Reimbursement Non -Dept Exp 19-525383 CARES Other Pro grams Non -Dept Exp 19-519390 Contingency * * Budget Adjusted From Prior Amendments 11 Police - Compensation Pol-CID Exp 20-521120 Salaries - Regular Pol-CID Exp 20-521140 Salaries - Overtime Pol-CID Exp 20-521150 Longevity Pol-CID Exp 20-521210 FICA Pol-CID Exp 20-521220 Retirement Pol-CID Exp 20-521230 Life And Health Insurance Pol-Ptrl Exp 22-521120 Salaries - Regular Pol-Ptrl Exp 22-521140 Salaries - Ov ertime Pol-Ptrl Exp 22-521150 Longevity Pol-Ptrl Exp 22-521210 FICA Pol-Ptrl Exp 22-521220 Retirement Pol-Ptrl Exp 22-521225 FRS Penalty Pol-Ptrl Exp 22-521230 Life And Health Insurance Pol-Chief Exp 26-521110 Salaries - Executive Pol-Chief Exp 26-521120 Salaries -Regular Pol-Chief Exp 26-521210 FICA Pol-Chief Exp 26-521220 Retirement Pol-Chief Exp 26-521230 Life And Health Insurance Pol-Admin Exp 36-521120 Salaries - Regular Pol-Admin Exp 36-521130 Salaries - Part Time Pol-Admin Exp 36-521140 Salaries - Overtime Pol-Admin Exp 36-521210 FICA Pol-Admin Exp 36-521220 Retirement Pol-Admin Exp 36-521230 Life And Health Insurance Non -Dept Exp 19-519390 Contingency * * Budget Adjusted From Prior Amendments Budget 144,350 175,000 36,451 4,000 1,600,100 60,000 40,000 3,073,406 310,010 20,000 3,000 25,475 75,365 30,252 2,148,070 85,000 30,500 173,164 553,443 20,000. 276,717 323,239 46,518 28,287 83,684 26,331 212,974 98,714 1,000 22,156 29,569 35,633 2,888,386 Ad j 28,000 3,000 (6,000) 1,640 100 1,275 37,000 120,000 Revised 172,350 178,000 30,451 1,640 4,100 1,275 1,637,100 180,000 (40,000) 40,005 40,005 (185,020) 2,888,386 200,000 64,000 1,000 16,000 48,000 32,000 355,000 14,000 510,010 84,000 4,000 41,475 123,365 62,252 2,503,070 99,000 (18,000) 12,500 22,000 195,164 (3,000) 550,443 (20,000) - 21,000 297,717 (160,000) 163,239 3,000 49,518 (12,000) 16,287 (44,000) 39,684 (7,000) 19,331 225,974 116,714 9,000 26,156 30,069 38,133 (558,000) 2,330,386 13,000 18,000 8,000 4,000 500 2,500 Exhibit "A" Page - 3 Other Professio nal Services increased primarily due to additio nal marketing expense. Increase CARES Act expenditures to be covered by additional grant revenues not yet received. Remainder are minor year-end adjustments. Ho liday Pay, significant Overtime, leave cash out from departing empl oyees and PBA contract permitting sale of excess sick leave. FY 21 Budget Amendment #4 - Second Hearin g Amendment Details 12 Police Patrol - Operating Expense Pol-Ptrl Exp 22-521520 Pol-Ptrl Exp Pol-Ptrl Exp Pol-Ptrl Exp 22-521521 22-521541 22-521648 13 Police Admin - Operating Expense Pol-Admin Exp 36-521493 Pol-Admin Exp 36-521510 Pol-Admin Exp 36-521541 Po l-Admin Exp 36-521528 Operating Expense Clo thing & Uniform Expense Educational Costs Auto Lease General Expenses Office Supplies Educational Costs So ftware Maintenance 14 Code Enforcement - Co mpensatio n Code Exp 23-521120 Salaries - Regular Co de Exp 23-521220 Retirement 15 City Atto rney Attrny Attrny Non -Dept Exp Exp Exp * Budget Adjusted From Prior Amendments 16 Building & Licenses Bldg & Lic Bldg & Lic Bldg & Lic Bldg & Lic Bldg & Lic Bldg & Lic Bldg & Lic Non -Dept * Budget Adjusted From Prior Amendments 28-514312 28-514380 19-519390 Other Professional Services Settlement Fees Contingency * Exp Exp Exp Exp Exp Exp Exp Exp 30-524110 30-524120 30-521140 30-524210 30-524220 30-524230 30-524312 19-519390 Salaries - Executive Salaries Regular Salaries - Overtime FICA Retirement Life And Health Insurance Other Professional Services Contingency * 17 Public Works - Admin - Compensation PW - Admin Exp 32-541110 PW - Admin Exp 32-541120 PW - Admin Exp 32-541140 PW - Admin Exp 32-541230 PW - Admin Exp 32-541510 Salaries - Executive Salaries - Regular Salaries - Overtime Life And Health Insurance Office Supplies Budget 32,100 19,040 18,500 263,500 11,000 8,000 5,000 168,941 219,217 22,205 1,000 1,500 4,000 (6,500) 1,500 5,000 2,000 Revised 33,100 20,540 22,500 257,000 12,500 13,000 7,000 (8,500) 160,441 5,000 224,217 (5,000) 17,205 400,000 (150,000) 250,000 53,000 (50,000) 3,000 2,330,386 200,000 2,530,386 155,395 7,000 162,395 68,069 34,500 102,569 400 400 23,862 2,000 25,862 31,195 2,500 33,695 21,236 12,000 33,236 17,000 (17,000) 2,530,386 (41,400) 2,488,986 68,964 201,829 26,172 3,000 1,000 69,964 (3,600) 198,229 300 300 2,000 28,172 300 3,300 Exhibit "A " Page - 4 Miscellaneous year-end adjustments Miscellaneous year-end adjustments Miscellaneous year-end adjustments Reduced General Fund legal activity Increased Executive Salary due to Community Development Director assigned to overs ee Building & Licenses . Increased Regular Salary due to adding a Permitting Supervisor to f ocus on department operational issues . Miscellane ous year-end adjustments FY 21 Budget Amendment #4 - Seco nd Hearing Amendment Details Budget Adi Rev ised 18 Wastewater Collection & Transmission -Operating Expense Sewer Exp 35-535120 Salaries - Regular 157,000 (60,000) 97,000 Major adjustment to sewage dispo sal due to very high Sewer Exp 35-535140 Salaries - Overtime 6,000 1,500 7,500 July, 2021 County wastewater processing bill. Remainder Sewer Exp 17-535230 Life And Health Insurance 31,160 (17,000) 14,160 of adjustments are minor year-end adjustments. Sewer Exp 35-535312 Other Professional Services 390,000 (150,000) 240,000 Sewer Exp 35-535432 Sewage Dispo sal 2,800,700 150,000 2,950,700 Sewer Exp 35-535523 Maintenance 76,000 (30,300) 45,700 Sewer Exp 35-535555 Small Tools & Supplies 1,000 2,800 3,800 Sewer Exp 35-535640 Machinery & Equipment 78,349 28,000 106,349 WS -Fin Exp 61-513992 Contingency 179,576 75,000 254,576 19 PW - Buildin g Maintenance - Co mpen sation Bldg Maint Exp 39-541120 Salaries -Regular 141,733 4,500 146,233 Bldg Maint Exp 39-541140 Salaries - Overtime 6,000 1,000 7,000 Bldg Maint Exp 39-541461 Building Repair & M aintenance 230,172 3,000 233,172 Bldg Maint Exp 39-541640 Machinery & Equipment 253,400 (8,500) 244,900 20 PW - Ro ads & Streets - Operating Expense Rds & Strts Exp 41-541120 Salaries -Regular 221,529 (17,000) 204,529 Rds & Strts Exp 41-541140 Salaries - Overtime 2,000 14,000 16,000 Rds & Strts Exp 41-541340 Other Contracted Services 211,000 3,000 214,000 Rds & Strts Exp 41-541440 Rentals & Leases 1,000 4,000 5,000 Rds & Strts Exp 41-541521 Clothing & Unifo rm Expense 500 1,500 2,000 Rds & Strts Exp 41-541530 Road Materials & Supplies 37,000 16,000 53,000 Rds & Strts Exp 41-541640 Machinery & Equipment 115,500 (21,500) 94,000 21 Not Used 22 PW - Vehicle Maintenance - Compensation Vhcl Maint Exp 49-541120 Salaries -Regular Vhcl Maint Exp 49-541140 Salaries - Overtime 23 PW - Trash - Compensation 135,395 (4,500) 130,895 4,500 4,500 Trash Exp 50-541120 Salaries Regular 36,018 500 36,518 Trash Exp 50-521140 Salaries - Overtime 3,000 3,000 Trash Exp 50-541210 FICA 2,755 400 3,155 Trash Exp 50-534340 Other Contracted Services 50,000 (3,900) 46,100 Exhibit "A" Page - 5 M iscellaneous year-end adjustments Overtime due to City Beautification Program. Remainder are minor year-end adjustments. Miscellaneous year-end adjustments Miscellaneous year-end adjustme nts FY 21 Budge t Amendment #4 - Second Hearing Amendment Details 24 Water -Sewer Finance - Utility Billing - O perating Expense - Legal Expense Exp 61-513120 Salaries - Regular Exp 61-513130 Salaries - Part Time Exp 61-513320 Acco unting & Auditing Exp 61-513340 Other Contracted Services Exp 61-513493 General Expenses Exp 61-514370 Legal Counsel Exp 61-533529 Credit Card Fee Exp 61-513992 Contingency WS-UB WS-UB WS-UB WS-UB WS-UB WS-UB WS-UB WS -Fin * Budget Adjusted From Prior Amendments 25 Town Center - Operating Expense Twn Cntr Exp 62-519120 Twn Cntr Exp 62-519140 Twn Cntr Exp 62-519340 Twn Cntr Exp 62-519430 Twn Cntr Exp 62-519461 Twn Cntr Exp 62-519494 Salaries - Regular Salaries - Overtime Other Contracted Services Electric, Gas, Water Repair & Maintenance - Buildin g Real Estate Tax 26 Water -Sewer - Service Line - Operating Expense WS -Svc Ln WS -Svc Ln WS -Svc Ln Exp Exp Exp 63-533462 63-533495 63-533641 Repair And Maintenance Machinery & Equipment Equipment 27 Water -Sewer - Water Distribution - Operating Expense WS-Wtr Dis Exp 64-533312 Other Professional Services WS-Wtr Dis Exp 64-533433 Purchase Of Water WS-Wtr Dis Exp 64-533440 Rentals & Leases WS -Fin Exp 61-513992 Co ntingency * Budget Adjusted From Prior Amendments 28 Special Law Enforcement - Operating Expense SLE SLE SLE Exp Exp Trf-In 65-521641 Automotive Equipment 65-521644 Public Safety Equipment 165-383010 Use Of Fund Balance Budget Revised 198,961 (20,000) 178,961 22,253 (20,000) 2,253 57,500 (32,000) 25,500 388,320 115,000 503,320 1,000 3,000 4,000 275,000 125,000 400,000 5,000 20,000 25,000 254,576 (191,000) 63,576 30,109 357,725 112,000 55,000 160,000 50,000 11,000 28,000 1,531,870 1,500 63,576 (4,800) 25,309 100 360,725 113,000 60,000 (4,300) 155,700 100 3,000 1,000 5,000 (8,600) 41,400 100 19,500 100 8,500 7,000 (200,000) 2,000 191,000 22,600 35,000 1,331,870 3,500 254,576 22,600 500 105,500 23,100 128,600 500 EXTREMELY CONSERVATIVE ESTIMATE OF ADDITIONAL BILLING ISSUES LEGAL FEES FOR REMAINDER OF FISCAL YEAR. Other Co ntracted Services increased due to continuing Finance Department vacancies. Remainder are minor year-end adjustments. M iscellaneous year-end adjustments Purchase of small utility task vehicl e Savings in purchasing of water permits strengthening of Water -Sewer Contingency Fitting out of P olice vehicles. Remainder is minor year-end adjustment. Exhibit "A " Page - 6 FY 21 Budget Amendment #4 - Seco nd Hearing tf 29 Parks & Recreation Amendment Details Budget - Compensation Prks & Rec Exp 72-572110 Salaries - Executive 70,574 Prks & Rec Exp 72-572120 Salaries - Regular 285,874 Prks & Rec Exp 72-572130 Salaries - Part Time 8,422 Prks & Rec Exp 72-572140 Salaries - Overtime 1,000 Prks & Rec Exp 72-572210 FICA 27,992 Prks & Rec Exp 72-572340 Other Contracted Services 150,000 Prks & Rec Exp 72-572461 Building Repair & M aintenance 4,000 Prks & Rec Exp 72-572522 Uniforms (Staff) 700 30 Water -Sewer CIP - Pro ject WS-CIP WS-CIP WS-CIP Exp Exp Exp 75-535110 75-535120 75-543638 31 CRA - Compensation CRA Exp 77-515110 CRA Exp 77-515210 CRA Exp 77-515220 CRA Exp 77-515230 CRA Exp 77-515312 CRA Exp 77-515340 CRA Exp 77-515480 32 Risk Managemen t - Compensatio n Risk Risk Risk Exp Exp Exp 84-513220 84-513230 84-513540 Salaries - Executive Salaries - Regular NW 131st Drainage Pro ject Salaries - Executive FICA Retirement Life And Health Insurance Other Pro fessional Services Other Contracted Services Promotional Activity Retirement Life And Health Insurance Pubs/Subscriptions/Memberships 33 Information Technology Services - Operating Expense IT Exp 512340 Other Contracted Services IT Exp 512411 Telephone 52,702 77,750 8,583 1,719 2,247 3,331 219,000 6,023 6,009 300 J 88,000 13,000 7,000 12,000 8,000 (129,100) 1,000 100 1,000 (10,400) 9,400 6,000 300 300 900 (10,400) 2,000 900 Revised 158,574 298,874 15,422 13,000 35,992 20,900 5,000 800 53,702 67,350 9,400 14,583 2,019 2,547 4,231 208,600 2,000 900 (2,020) 4,003 8,009 320 2,000 20 18,000 (1,000) 17,000 117,000 1,000 118,000 Exhibit "A" Page - 7 Two senior Parks & Recreation employees departed with unused leave payouts of $102,000. Reported here rather than where it had been budgeted. Overtime o ccurred in support of pandemic programs. Savings in Other Contracted Services resulted from the Parks Masterplan not being delivered until FY 22, beco ming a FY 22 expenditure. Funding previously approved NW 131st drainage project which was to be funded through this budget amendment. Increased compensati on due to re organizati on Minor year-end adjustments Minor year-end adjustments