HomeMy WebLinkAboutordinance.council.045-91 ORDIN.~9'CE NO. ~-~'~
'(Series of 1991)
AN ORDINANCE RECOGNIZING GENERAL FUND REVENUES OF $147,6010;
APPROPRIATING GENERAL FUND EXPENDITURES OF $174,319; RECLASSIFYIiNG
PREVIOUSLY APPROVED EXPENDITURES WITHIN THE GENERAL FUND OF
$35,458; REDUCING GENERAL FUND EXPENDITURES OF $2,000; TRANSFERRING
$2,000 OF PREVIOUSLY APPROVED EXPENDITURES FROM THE GENERAL FUND
TO THE TRANSPORTATION FUND; APPROPRIATING PARKS AND OPEN SPACE FUND
EXPENDITURES OF $60,000; TRANSFERRING $59,000 FROM THE PARKS AND
OPEN SPACE FUND TO THE GENERAL FUND; APPROPRIATING TRANSPORTATION
FUND EXPENDITURES OF $4,700; TRANSFERRING $10,000 FROM THE
TRANSPORTATION FUND TO THE GENERAL FUND; RECOGNIZING WHEELER
TRANSFER TAX FUND REVENUES OF $9,000; APPROPRIATING WHEELER
TRANSFER TAX FUND EXPENDITURES OF $9,000; TRANSFERRING $5,000 FROM
THE PARKING IMPROVEMENT FUND TO THE GENERAL FUND; RECOGNIZING
HOUSING / DAYCARE FUND REVENUES OF $750,000; APPROPRIATING HOUSING
/ DAYCARE FUND EXPENDITURES OF $1,356,250; TRANSFERRING $4,000 FROM
THE HOUSING / DAYCARE FUND TO THE GENERAL FUND; TRANSFERRING
$20,000 FROM THE 1982 SALES TAX REVENUE REFUNDING DEBT SERVICE FUND
TO THE TRANSPORTATION FUND; TRANSFERRING $110,000 FROM THE 1985
SALES TAX REFUNDING REVENUE DEBT SERVICE FUND TO THE PARKS AND OPEN
SPACE FUND; APPROPRIATING 1989 CERTIFICATES OF PARTICIPATION FUND
EXPENDITURES OF $2,000; APPROPRIATING UNDERGROUND ELECTRIC UTILITY
IMPROVEMENT DISTRICT #1 DEBT SERVICE FUND EXPENDITURES OF $3,500;
TRANSFERRING $7,000 FROM THE WATER FUND TO THE GENERAL FUND;
APPROPRIATING ELECTRIC FUND EXPENSES OF $400,000; TRANSFERRING
$5,000 FROM THE ELECTRIC FUND TO THE GENERAL FUND; TRANSFERRING
$45,000 FROM THE ELECTRIC FUND TO THE PARKING IMPROVEMENT FUND;
APPROPRIATING RUEDI HYDROELECTRIC FUND EXPENSES OF $500,000;
TRANSFERRING $2,000 FROM THE RUEDI HYDROELECTRIC FUND TO THE
GENERAL FUND; RECOGNIZING GOLF COURSE FUND REVENUES OF $7,500;
APPROPRIATING GOLF COURSE FUND EXPENSES OF $7,500; APPROPRIATING
TRUSCOTT PLACE HOUSING FUND EXPENSES OF $32,250; APPROPRIATING
MAROLT RANCH HOUSING FUND EXPENSES OF $19,150;
WHEREAS, by virtue of Section 9.12 of the Home Rule Charter,
the City Council may make supplemental appropriations; and
WHEREAS, the city Manager has certified that the City has
unappropriated current year revenues available for appropriation
in the General Fund; Parks and Open Space Fund; Transportation
Fund; Wheeler Transfer Tax Fund; Housing / Daycare Fund; 1985 Sales
Tax Revenue Refunding Debt Service Fund; Water Fund; Electric Fund;
Ruedi Hydroelectric Fund and Golf Course Fund; and unappropriated
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prior year fund balance available in the General Fund; Parks and
Open Space Fund; Transportation Fund; Parking Improvement Fund;
Housing / Daycare Fund; 1982 Sales Tax Revenue Refunding Debt
Service Debt; 1985 Sales Tax Revenue Refunding Debt Service Fund;
1989 Certificates of Participation Fund; Underground Electric
Utility Improvement District ~1 Debt Service Fund; Electric Fund;
Ruedi Hydroelectric Fund; Truscott Place Housing Fund; Marolt Ranch
Housing Fund and
WHEREAS, the city Council is advised that certain expendi-
tures, revenues and transfers must be approved,
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF ASPEN, COLORADO:
Section 1
Upon the City Manager's certification that there are current
year revenues available for appropriation in the General Fund,
Parks and Open Space Fund, Transportation Fund, Wheeler Transfer
Tax Fund, Housing / Daycare Fund, 1985 Sales Tax Revenue Refunding
Debt Service Fund, Water Fund, Electric Fund, Ruedi Hydroelectric
Fund, Golf Fund and unappropriated prior year fund balance
available in the General Fund, Parks and Open Space Fund,
Transportation Fund, Parking Improvement Fund, Housing / Daycare
Fund, 1982 Sales Tax Revenue Refunding Debt Service Fund, 1985
Sales Tax Revenue Refunding Debt Service Fund, 1989 Certificates
of Participation Fund, Underground Electric Utility Improvement
District ~1 Debt Service Fund, Electric Fund, Ruedi Hydroelectric
Fund, Truscott Place Housing Fund, Marolt Ranch Housing Fund the
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City Council hereby makes supplemental appropriations as itemized
in Exhibit "A" attached°
Section 2
If any section, subsection, sentence, clause, phrase ~or
portion of this ordinance is for any reason held invalid ~or
unconstitutional by any court of competent jurisdiction, such
portion shall be deemed a separate, distinct and independent
provision and such holding shall not affect the validity of the
remaining portion thereofw
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Section 3
A public hearing on the ordinance shall be held on the
~ day of ~~-5~ ~ 1991, at 5:00 p.m. in the
City Council Chamber, Aspen City Hall, Aspen, Colorado.
INTRODUCED, READ AND ORDERED published as provided by law by the
city Council of the city of Aspen, Colorado, at its regular meeting
held at the City of Aspen, /~ ~-- ~ 1991.
John Bennett, Mayor
ATTEST:
K~thryn Koch,: City Clerk
~INALLy i~dopted, passed and approved on the /~day of
~ , 1991.
: John Bennett, Mayor
ATTEST:
Kathryn Koch, City Clerk
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EXHIBIT "A"
GENERAL FUND
Revenues
Attorney
Reimbursement of Expense (2,000)
(West law - Pitco)
Finance
Cable Franchise fee (6,000)
(accounting entry /
contributions)
Housing
1990 revenue (109,000)
(accounting entry)
Streets
Contributions (26,000)
(State of CO for S curves)
Parks
Contributions (4,600)
(park benches)
Total Revenues (147,600)
Expenditures
General and Administrative
Reclassify PFP Funds (2,000)
City Council
Reclassify Contingency Funds (35,458)
Motherload V-Ball 2,000
(contingency funds)
Contribution Audit 1,500
(contingency funds)
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Exhibit "A" cont.
GENERAL FUND cont.
Wildlife Task Force 300
contingency funds)
Red Brick School Lease 3,500
contingency funds)
Nordic Council 1,008
contingency funds)
Professional fees/meals 9,200
contingency funds)
Armory Hall 100 yr. celebration 1,200
contingency funds)
Professional fees 1,000
(land appraisal/
contingency funds)
Printing 1,500
(Galena st. shuttle/
contingency funds)
Food Tax refunds 750
Contributions 6,000
(Grassroots / KAJZ
Cable Franchise fee)
City Manager
Wages 5,000
Personnel
Wages 9,100
(1990 carry forward)
City Attorney
Pay for Performance 2~000
Legal fees 12,000
(Artes-Roy/Contingency fund)
West law computer services 2,000
(Pitco share)
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Exhibit "A" cont.
GENERAL FUND cont.
Planning
Anderson Reception 250
(contingency funds)
Building
1990 expenses 4,900
(additional expense)
Housing
1990 expenses 40,000
(accounting entry)
Communications
1990 expenses 8,900
(additional expense)
Streets
Street Improvement Program 26,000
(State contribution-S curves)
Parks
Materials 4,600
(park benches)
Recreation
Wages 35,000
Wages 15,550
(Moore Pool from Lottery Fund)
Supplies and Services 2,519
(Moore Pool from Lottery Fund)
Capital projects
Property tax collection fees 14,000
Total Expenditures 172,319
10
Exhibit "A" cont.
GENERAL FUND cont.
Transfers
From Parks and Open Space Fund (4,000)
accounting entry/overhead)
From Parks and Open Space Fund (55,000)
accounting entry/parks tsfr)
From Transportation Fund (10,000)
accounting entry/parks tsfr)
From Parking Improvement Fund (5,000)
accounting entry/overhead)
From Housing / Daycare Fund (4,000)
accounting entry/overhead)
From Water Fund (7,000)
accounting entry/overhead)
From Electric Fund (5,000)
accounting entry/overhead)
From Ruedi Hydroelectric Fund (2,000)
accounting entry/overhead)
To Transportation Fund 2,000
accounting entry/
contingency funds)
Total Transfers (90,000)
PARKS AND OPEN SPACE FUND
Expenditures
Whitewater River Course 60,000
Total Expenditures 60,000
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Exhibit "A" cont.
PARKS AND OPEN SPACE FUND cOnto
Transfers
From 1985 Sales Tax Refunding (110,000)
Revenue Debt Service Fund
To General Fund 4,000
(accounting entry/overhead)
To General Fund 55,000
(accounting entry/parks tsfr)
Total Transfers (51,000)
TRANSPORTATION FUND
Expenditures
Skier Shuttle 4,700
Total Expenditures 4,700
Transfers
From General Fund (2,000)
(accounting entry/
contingency fund)
From 1982 Sales Tax Revenue (20,000)
Refunding Debt Service Fund
To General Fund 10,000
(accounting entry/parks tsfr)
Total Transfers (12,0001)
Exhibit "A" cOnto
WHEELER TRANSFER TAX FUND
Revenues
Ticket office (4,000)
Refund of expenditure (5,000)
Total Revenues (9,000)
Expenditures
Ticket office materials 4,000
(department request)
Temporary wages 5,000
(Reimbursable program)
Total Expenditures 9,000
PARKING IMPROVEMENT FUND
Transfers
From Electric Fund (45,000)
(fund subsidy)
To General Fund 5,000
(accounting entry/overhead)
Total Transfers (40,000)
HOUSING / DAYCARE FUND
Revenues
Note Proceeds (750,000)
Total Revenues (750,000)
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Exhibit "A" cont.
HOUSING / DAYCARE FUND cont.
Expenditures
Operating expenses - PIL 5,000
(1990 carry forward /
accounting entry)
Operating expenses 1,250
(1990 carry forward /
accounting entry)
Purchased services 10,000
Property purchase 1,300,000
Contributions 40,000
(Early learning center)
Total Expenditures 1,356,250
Transfers
To General Fund 4,000
(accounting entry/overhead)
Total Transfers 4,000
1982 SALES TAX REVENUE REFUNDING DEBT SERVICE FUND
Transfers
To Transportation Fund 20,000
Total Transfers 20,000
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Exhibit "A" cont.
1985 SALES TAX REFUNDING REVENUE DEBT SERVICE FUND
Transfers
To Parks and Open Space Fund 110,000
Total Transfer 110,000
1989 CERTIFICATES OF PARTICIPATION FUND
Expenditures
Debt service fees 2,000
(accounting entry)
Total Expenditures 2,000
UNDERGROUND ELEC. UTILITY IMPROVEMENT DISTRICT ~1 DEBT SERVICE FUND
Expenditures
Debt service fees
3,500
(accounting entry)
Total Expenditures 3,500
WATER FUND
Transfers
To General Fund 7,000
(accounting entry/overhead)
Total Transfer 7,000
ELECTRIC FUND
Expenses
Refunding loss 400,000
(accounting entry)
Total Expenses 400,000
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Exhibit "A" cont.
ELECTRIC FUND cOnto
Transfers
To General Fund 5,000
(accounting entry/overhead)
To Parking Improvement Fund 45,000
(fund subsidy)
Total Transfer 50,000
RUEDI HYDROELECTRIC FUND
Expenses
Refunding loss 500,000
(accounting entry)
Total Expenses 500,000
Transfers
To General Fund 2,000
(accounting entry/overhead)
Total Transfer 2,000
GOLF COURSE FUND
Revenues
Green fees (7v500)
Total Revenues (7,500)
Expenses
Wages 7,500
(department request)
Total Expenses 7,500
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Exhibit "A" cOnto
TRUSCOTT PLACE HOUSING FUND
Expenses
Construction Fees 32,250
Total Expenses 32,250
MAROLT RANCH HOUSING FUND
Expenses
Construction Fees 19,150
Total Expenses 19,150
ord4 91
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MEMORANDUM
To: Mayor and City Council
Thru: Amy Margerum, City Manager
From: George Robinson, Acting Leisure Services Director
Date: December 2, 1991
Re: Parks Department Wages Reallocation
SUMMARY: Wage expenses in 1991 for the Parks Department exceeded
approved budget by approximately $25,000.00. Pursuant to Council's
request, staff has investigated the reasons for this shortfall and
solutions for prevention of problem in future. Staff has reallocated
$32,000 from supplies and services to cover wages for the balance of
1991.
COUNCIL GOALS: This is an informational/administrative item and does
not directly relate to the Council Goals.
PREVIOUS COUNCIL ACTION: Upon first reading of appropriation ordinance,
staff was directed to review budget for areas of savings within present
budget to reduce required appropriation.
BACKGROUND: To date, the Parks Department has never requested an
appropriation for wage expense exceeding budget. Staff has found savings
within supplies and services in 1991 to reallooate towards wages,
therefore eliminating the need for a council appropriation.
PROBLEM DISCUSSION: As stated in previous appropriation memo, Worker's
Compensation Premiums exceeded budget by $10,000.00. This item is
budgeted by Finance on previous years premiums. However, premium rates
don't actually come in until the end of the year, generally after budget
approval. Staff has been working with Finance to track this item more
accurately by line item and breakdown of regular employee premiums and
seasonal employee premiums.
Liability for accrued vacation, sick and comp time for an employee is
budgeted only on a yearly basis. Previous years liability is not
transferred into next years budget. An employee whom had been with the
City for a number of years transferred to the Parks Department in 1991
and then resigned in September. The pay out for accrued time was
approximately $5,000.00 and charged to the Parks budget. This can
possibly be avoided in the future by encouraging employees to utilize
accrued time or budgeting for previous years liability.
There were several factors contributing to the shortfall in permanent
staff wages. In 1990, several positions were approved to be reclassified;
These reclassifications were evaluated at the time for funding in 1990
and thought to have sufficient funding for reclassification. However,
some of these positions were reclassified after approved budget for 1991
so the raises were not included on the payroll worksheets. An additional
complication to this overlook included the discovery that several
permanent/regular personnel were being coded to temporary wages. While
we should have been looking at the total wages, at the time we thought
the problem was our temporary staff. Staff has been working with
finance to correct this for proper coding. Finance has also been assisting
staff with developing reports that show entire wages budget and a report
that calculates payroll till end of the year.