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HomeMy WebLinkAbout43-86 RESOLUTIONRESOLUTION Kt. 43E86'.1 A RESOLUTION APPROVING BUDGET ADJUSTMENTS FOR THE 1985 FISCAL YEAR,. BE rr RESOLVED BY THE BOARD OF DIRECTORS OF THE CITY OF FAYETTEVILLE, ARKANSAS: That the Board of Directors hereby approves the budget adjustments attached hereto marked Exhibit "A" and made a part hereof for the 1985 fiscal year. PASSED AND APPROVED this 18th day of -March , 1986. The starred items on the an offset on the orginal the change in the budget VFM3TI"A f011owing schedble did not show budget adjustment request. Since adjustment procedure the starred account numbers are listed below and an offset is provided when poseible. If there isn't an offsetting adjustment, the .reason,is listed. :PersOnnel 001-44110-198 This is the General Insurance. 26,77700 Fund's expense for WorkersCompensation Alunicipal Court • 001-44410-001 -001-44410-072 c:'001-44415-009 Purchasing .001-45')10-001 001-45210-072 001-45220-048 Builaing -.City Hall 1,500.00 106.00 400.00 29. (:)0 11606.00 429.00 * 001-45520-065 6,366.00 This is due to the increased cost in Building Insurance. * ,00145599-110 201000.00 ' This is the settlement of. the 1981 Condemnation case involving the renovated city hall building: • !Miscellaneous 001-45820-313 300.00 H001-45820-417 Fire Department - 001-46199-200 . . 001-46110-001 Swimming Pool - 38;718.00 :00.00 78,718.00 * 001-47115-012 11650.00 This was.due to mechanical problems with the automatic chlorinator. 001-47125-080 001-47199-110 775.00 ' Water and Sewer Fund Sewer Maintenance and Colletion *.04048761-001 * 040-48761-160 The offset is in additional Sewer plant Construction : 043-49199- 048-49199-211 04e-49199-211 04e-49199-511 048749199-540 These will be covered Sanitation Fund 050-48020-054 050-48020-041 19 985 nn 'c2,978.00 revenue, therefore it 18,365.00 ' 5 500 On : -237,047.00 395,713.00 1,161,499.00 by bond proceeds And grant revenue. CEC and Parking Facii ty Fund 069-49640-707 069-49640149 Police Pension Fund 080-40020-313 080-40020-032 080-40020-192 370.00 The following adjustments are listed in account number order. They are summarized from the June, September, and December • requested Board approved budget adjustments and the Finance 'Director approved adjustments. :GENERAL FUND 001-22710 ADMINISTRATION .001-44010-001 -001-44010-066 001-44010-066 -"-001-44015-009 _ 001-44020-040 .001.744020-048 001-44020-051 001-440207051 001-44020-065 H001-44020-069 001-44020-069 001-44099-202 TOTAL ADMINISTRATION PERSONNEL 001-44110-001 001-44110-072 001-44110-198 001-44115-009 :TOTAL PERSONNEL •CITY PROSECUTOR 001-44210-066 001-44210-068 001-44215-009 001-44220-031 001-44220-051 001-44225-081 1,568.00 634, 00 303.00 1 9510. Cu) 1,367.00 1,89.8.00 7,280.00 502.00 195.00 26,777.00 H27,474.00 TOTAL CITY PROSECUTOR CITY ATTORNEY 001-44310-004 001-44310-004 001-44310-068 001-44315-009 001744320-044 -001-44320-044 001-44320-051 001-44320-051 r 636.00 950.00 1.'75.00 1,861.00 3'7'6.00 428.00 750.00 170.00 6,761.00 674.00 7070 . 0 1,568.00 H11510.00 1,367,00 1,898.00 7 280.00 950.00 275.00 1,861.00 TOTAL CITY ATTORNEY MUNICIPAL COURT 001-44410-001 691-44410-001 061-44410-072 H001-44415-009 601-44415-010 001-44420-040 • 001-44420-044 ,001-44420-048 001-44420-051 ..001-44499-202 17674.00 1 ..TOTAL MUNICIPAL COURT 500.00 499.00 106.00 214.00 100.00 475.00 2,894.00 FINANCE ACCOUNTING AND ADMINISTRATION 001-45010-001 001-45010-060 001-45020-051 001-45020-05 TOTAL. ACCT & ADMIN 2,4.131.00 2,n71.00 FINANCE - CITY CLERK 001-45120-073 :001--45120-048 • TOTAL pirY CLERK FINANCE - PURCHASING 001-45210-001 001-45210-072 TOTAL PURCHASING BUILDING -CITY HALL 001-45510-066. 001-45515-010 001-45520-054 001-45520-064 001-45520-065 001-45525-080 001-45599-110 001-45599-110 001-45599-202 001-45599-202 - r H126.00. , 126.00 400.00 .29,00 429.00 89. OC 6,366.00 20,000.00 87.7309.00 2,910.00 880.00 :1,674.00 499.00 475.00. 2,171.00 0. 00 • 89.00 880.00 2,420.00 81807.00 TOTAL BUILDING CITY HALL :PLANNING DEPARTMENT 001-45610-001 001-45615-009 091-45615-010 001-45620-040 • TOTAL PLANNING MISCELLANEOUS 001-45820-313 • .001-45839-152 001-45839-155 .001-45839-420 38 519.00 927:: . 1,442.00 TOTAL MISCELLANEOUS 'POLICE. DEPARTMENT 001-46010-901 001-46010-001 001-46010-001 001-46010-003 001-46010-007 . 001-46010-019 -001-46010-066 .001-46010-068 001-46010-069 .001-46015-013 001-46015-01 .001-46015-093 001-46020-041 001-46020-041 001-46020-044 001-46020-048 001-46020-051 001-46020-064 001-46020-065 001-46020-065 001-46025-080 • 001-46025-080 001-46025-081 001-46025-081 • 001-46025-082 001-46025-083 001-46025-083 001-46099-110 001-46099-200 TOTAL POLICE 'FIRE DEPARTMENT 300.00 30,400.00 9,273.00 39,973.00 6,287.00 6,655.00 12,470.00 187.00 1,939.00 • 1,192.00 699.00 397.00 400.00 • 12,196.00 923.00 519.00 -1,442.00 39,673.00 ' 39,673..00 47,981.00 .6,287.00 6,655.00 41834.00 1,827.00 14,091.00 3,066.00 1,000.00 4,564.00 4,663.00 2,000.00 187.00 1,938.00 400.00 - 699.00 397.00 8,430.00 1,192.00 111 -707.00 • 001-46115-010 . 001-46120-040 001-46120-040 001-46120-041 901-46120-048 901-46120-048 001-46120-048 (...)01-46120-065 001-46120-065 001-46120-067 1001-46125-080 001-46125-083 001-46199-209 -901-46199-202 TOTAL FIRE 775.00 56,00 4 98 00 ,TRAFFIC DEPARTMENT 001-46220-054 .001-46220-054 001-46220-064 001-46220-065 001-46220-065 001-460-106 TOTAL TRAFFIC INSPECT ION DEPARTMENT 001-46710-001 001-46310-004 901-46310-004 001-46720-040 001-746320-044 001-46320-067 001-46320-100 001-46325-081 001-46325-082 001-46325-067 001-46375-083 001-46399-200 -TOTAL INSPECT ION 47,053.00 376.00 376.00 6,674.00 7 86.00 ANIMAL CONTROL DEPARTMENT 001-46515-010 001-46520-048 001-46520-048 901-46520-065 001-46520-065 - 001-46525-080 TOTAL ANIMAL CONTROL Pr 520.00 719.00 650.00 11494,00 198.00 56.00 650.00 375.00 114.00 942.00 1,000.00 735.00 6,674.00 376.00 376.00 7,396.00 105.00 650.00 50.00 100.00 219,00 100.00 50.00 . 220.00 1,494.00 ' PARKS &• RECREATION 001-47010-001 001-47020-031 001-47020-051 001-47020-051 , 001-47020-051 001-47020-064 001:47020-065 001-47020-065 • 001-47020-087 001-47020-089 001-47020-089 • 001-47025-080 001-47025-083 001-47025-161 • 001-47025-161 901-47025-308 001-47025-410 ;TOTAL PARKS & REC.. SWIMMING POOL 001-47110-001 001-47110-072 001-47115-012 001-47120-054 001-47120-063 001-47120-063 001-47120-065 901-47125-080 001-47199-110 TOTAL SWIMMING POOL , LIBRARY 001-47220-065 001-47299-110 TOTAL LIBRARY LAKE RECREATION 001-47315-009 001-47320-065 001-47325-080 001-47399--110 473.00 862.00' 775.00 TOTAL LAKE RECREATION PUBLIC WORKS FUND • STREET DEPARTMENT 759.00 760.00 219,00 1,378.00 1 . 5r26 00 7,507.00 530.00 1,650.00 266.00 266.00 217.00 775.00 1112 1.00 '781 00 7 281.00 4 $ i 65.00 900.00 r 1 965,00 5,0(30.no 3,037.00 759,00 473.00 sea.00 760.00 266.00 -775,00 219.00 11370.00 131529.00 266.00 217.00 403.00 281.00 65.00 900,00 965.00 • 010-47510-198 O 10-47520-052 M:010-47520-054 010-747520-054 i010-47525-083 M10-47525-161 O 10-47599-200 c -)10L47599-200. ;010-47599-202 O 10.-47599-210 O 10-47599-210 YrOTAL STREET. DEPARTMENT 10000 • 730.00 32 ,000. 00 2,390.00• • 100.00 : 3545.00 / 9,928.00 H45,693.00 CITY ADVERTISING AND PROMOTION FUND O 12-40020-044. O 12-40020-044 O 12-40020-052 O 12-40020-100 TOTAL ADVERTISING - 'OFF STREET PARKING FUND O 13-40020-199 , 013-40020-199 O 13-40025-184 O 13-40025-184 • TOTAL OFF STREET PARKING INDUSTRIAL PARK FUND 4 1693.00 : 59.00 • 27.00 86.00 917.00 • • 896.00 917.00 896.00 J1,813.00 1,813.00 0 -14-40020-051 - MD14-40020-107 .014-40020-108 O 14-40020-109 ; 5,047.00 a" 047 00 .0, 428.00 „ TOTAL INDUSTRIAL PARK •ARTS CENTER FUND O 15-22710 O 15-40020-052 TOTAL ARTS CENTER WATER AND SEWER FUND WATER SUPPLY •. 040-48560-039 040-48560-039 „J1475.00 5,475.60 9,100.00 9,100,00 r 91100.00 9,100.00_ TOTAL WATER SUPPLY 168.00 .TRANSMISSION & DISTRIBUTION 040-486507010 : 040-48650-048 040-48650-048 ,040-48650-058 '-:040-48650-064 040L48650-064 040-48650-064 040-48650-065 040-48650-065 040-48650-080 040-4E1650-100 040-48670-001 040748670-025 040-413671-001 040-48671-001 040-486717025 ,040-48671160 . 040-48671-160 ,040:-48672-001 040-48672-001 • 040-48672-160 040-48672-160 040-48672-160 • 040-48677-001 •'040-48677-160 040-48682-001 040-48682-160 040-48691-001 • 040-48691-001 040-48699-110 040-486997262 -r„ TOTALHT & D SEWER MAINTENANCE AND 142.00 500.00 11129.00 7 797.00 71000.00 21745.00 915.00 974.00 1,100.00 159.00 148.00 31000.00 51.849,00 161968.06 COLLECTION 040-48750-010 040-48750-048 040-48750-054 040-48750-065 040-48750-065 040-48750-080 040-48750-082 040-413761-001 040-48761-025 040-48761-160 040-48775-001 040-48775-012 .040-48775-012 • 040-48775-054 040-48775-067 040-48775-067 n r 2,000.00 2,251.00 525.00 400.00 121285.00 562.00 2,978.00 3,803.00 1,606.00 . 4,000.00 • 57 11129.00 500.00 168.00 297.00 400.60 . 7,000.00 c 142.00 5,849.00 :1000.00 71000.00 7 745.00 A-, 974.00 11100.00 915.00 159.00 148.00 • 970.00 • 34,496,00 940.00 1,311.00 525.00 1,606.00 11900.00 755.00 .040-48957-070 040-48957-106 - 040-48972-025 040-48999-202 TOTAL CAC 1,000.00 2,635.00 6,100.00 ADMINISTRATION AND ENGINEERING 040749050-001 040-49050-009 ' 040-49050-009 040-49250-041 040-49050-051 040-49050-0651 .M40-49050-065 .--1.040-49050-198 040-49050-313 - 1040-49099-202 a • 970.00 979.00 10,217.00 110.00 51:03.00 ..TOTAL ADMIN & ENG 17,579.00 11,306.00 - SEWER PLANT CONSTRUCTION :048-49199-001 048-49199-019 948-49199-048 048-49199-048 .048-49199-051 048.:49199-052 -:.048-49199-066 —;048-49199-072 -;048-49199-202 048-49199-211 048-49199-211 048-49199-502 048-49199-504 048-49199-508 .048-49199-508 048-49199-510 048-49199-510 048-49199-511 .048-49199-511 048-49199-513 040-49199-540 048-49499-508 • 048-49499-508 048-49499-510 048-49499-510 048-49499-511 048-49499-511 • 048-49499-513 048-49499-513 04849499-529 -048-49499-529 048-49499-530 2,148.00 100.00 39824.00 685.00 ! 2,170..00 -A:8,365.90 5 500.00 2371047.00 1521175.00 2,955.00 2,148.00 3,824.00 199.00 500.00 5,000.00 395,713.00 175.00 199.00 500.00 * * 1,161,499.00 18,000.00 66,092.00 315,000.00 1,074,779.00 * * u.,1000.00 • 59,834.00 18,000.00 **• 101,853.00 315,000.0o: 91,000.00 :4,466.00 . 1,000,00 048-49499-531 048-49499-531 .TOTAL SEWER PLANT CONST, SANITAITON FUND 050-48010-001. H050-48010-068 -050-48010-198 (*)50-48015-009 050-48015-009 '050-48015-010 '050-48020-040 050-48020-048 H050-48020-052 ',Y 050-48020-054 • 050-48020-054 „:.050-48020-061 4.,.050-48020-065 :H050-48020-067 .050-48020-067 050-48025-081 050-46025-082 A050-48099-200 050-48099-200 050-4E1099-202 ',TOTAL SANITATION • AIRPORT OPERATIONS • .20,000.00 IA5466.00 551 96? 00 2,892.00 F.] ""8 00 , .707.00 175,00 774.00 377.00 570.00 7.576 00 , . 15.00 1,618. OC) 14,992.00 753,954.00 1,618.00 377.00 15,00 • 3,536.00 • 2,437.00 MAINTENANCE FUND '.0,55-40010-001 2055-40010-066 -055-40010-072 • 055-40010-198 055-40010-198 055-40015-010 055-40015-010 055-40015-010. 055-40015-010 055-40015-010 055-40015-024 .:055-40015-024 --055-40020-052 055-40020-052 055-40020-065 (4)55-40025-080 055-40025-080 055-40025-0E30 055-40025-080 055-40025-080 055-40025-080 _055-40025-080 %-055-40025-080 • 055-40025-080 321.00 , -* , 321.00 ,206.00 -.:. 604.00 , 450.00 400.00 370.00 512.0030O0 - 14,422.00 2,565.00 1,300.00 000 00 1,500.00 ' A 1,206.00 •2,565,00 3,321.00 1,500.00 " 604.00 -.‘400.00 A 126.00 7. . ad • • 7 P72r 450700 ^ 000.00 . 055-40025-080 955-40025-080 P55-40025-080 055-40099-110 • 055-40099-202 -:055-40099-202 “J55-40099-202 TOTAL 'AIRPORT 0. 150.00 6,761,00 126.00 1,187,00 :22,803.00. GEC AND PARKING FACILITY FUND 069-49640-065 069-49640-137 069-49640-144 •069-49640-307 1969-49642-101 069-49649-149 • 069-49742-102 069-49742-144 069-49842-101 069-49842-144 TOTAL cEC SHOP FUND '2,778,00 22 767 00 135.00 7,500.00 1.50.00 32,930,00 1,700.00 550.00 • 1,187.00 16,042,06 •• 135.00 22,767.00 a"- 760.00 18.00 150.00 • 25,430.00 - 070-49910-066 070749910-068 ,070-49910-072. - 070-49910-198 . 070-49910-198 _ .070-49915-009 070L49915-010 070-49915-010 970-49920-041 ',()70-49920-048 970-49920-048 070-49920-048 070-49920-048 -070-49920-052 070-49920-052 070-49920-052 .070-49920-064 070-49920-064 070-49920-065 .070-49920-065 070-49920-067 070-49925-080 070-49923-090 .070-49925-083 070-49999-202 070-49999-202 070-49999-202 • 1,629.00 1,234,00 613,00 136.00 121.00 TOTAL. SHOP FUND •••• 733.00 1,722.00 1,005.00 195,00 628.00 1,133,00 385.00 1 1,133.00 436.00. ' 121.00 112.00 .11629.00 1,234,00 621,00 A 005,00 613.00 628.00 .1,722.00 -195,00 385,00 ; aEr-- .9,657,00 13 9,657,00 .c 4 , . BUILDING MAINTENANCE FUND 071-45710-001 071-45710-068 • 071-45710-198 071745710-198 071-45715-025 071-45715-025 071-45715-025 071-45720-054 071745720-054 071-45720-054. .071-45720-065 • 071-45720-065 071-45799-202 .TOTAL BUILDING MAINT. -POLICE PENSION FUND , :1,199.00 7,963.00 12,052.00 : 080-40020-042 080-40020-122 080-40020-313 TOTAL POLICE PENSION FIRE .PENSION 'FUND ..081-L40015-009 081.740020-042 081-40020-052 081-40020-052 081-40020-100 FIRE PENSION FUND ' 838.00 400.6) 3,963.00 1,199.00 412.00 45000.00 82500 731.00 1,238.00 838.00 14 CITY OF FAYETTEVILLE, ARKANSAS .BUDGET ADJUSTMENTS RECOMMENDED FOR BOARD APPROVAL AS OF JUNE 30, 1985 The following adjustments are for line items greater than $1,000.00 or for any item that is considered to be a variation from the intent of the budget passed by the Board. ADMINISTRATION - PERSONNEL 001-44110-198 Workman's Compensation $ 26,777.00 Cause: This reflects the cost of the new Workman's Compensation Insurance plus $51.00 to cover the charge from the old _state plan. This covers the entire General Fund less the state turnback. The total cost of the Workman Compensation policy for the City is $178,752.00. The City's share of the turnback was $118,231.00. The net cost to the City is $60,521.00. MUNICIPAL COURT 001-44410-001 . 001-44410-072 Salary and Wages Social Security Tax Cause: This is to cover a six week maternity leave. The leave is scheduled to start in November. $ 1,500.00 SWIMMING POOL . 001-47115-012 Chemicals Cause: The automatic clorinator was out of order and forced the use of more expensive hand fed chemicals. Also we are keeping the chlorine level higher this year. punic WORKS FUND 106.00 1,650.00 010-47510-198 Workman's Compensation 9,928.00 Cause: This reflects the cost of the new Work- man's Compensation Insurance plus $33.00 to cover the charge from the old state plan. 010-47599-210 Easements 010-47520-054 Contract Services Cause: This off setting adjustment covers the easement cost of the Township Road im- provements. . $ 32,000.00 $ (32,000.00) WATER AND SEWER FUND • 040-49050-198 Workman's Compensation 10,217.00 Cause: This reflects the cost of the new Workman's Compensation Insurance plus $40.00 to cover the charge from the old State plan. MAINTENANCE OF SEWER MAINS .040-48775-067 Insurance -Self 4,000.00 Cause: This is the additional amount needed to cover the board approved payment fo a homeowner on Ash Street. r 16 • • • CITY OF FAYETTEV/LLE, ARKANSAS • BUDGET ADJUSTMENTS RECOMMENDED FOR BOARD APPROVAL AS OF SEPTEMBER 30, 1985 The following adjustments are for line items greater than $ 1,000 •or for any item that is considered to be a variation from the intent of the budget passed by the Board. GENERAL FUND ADMINISTRATION 001-44020-069 001-44099-202 INSURANCE -PERSONAL LIABILITY -:-FIXED ASSETS BUILDING -CITY HALL 001-45520-065 001-45599-110 POLICE 001-46010-069 001-46025-083. 001-46020-041 001-46015-013 001-46099-200 Cause: Insurance costs rose more than expected. The offset is to the communications system, which was overbudgeted in this department by $ 4,523. INSURANCE -VEHICLES & BUILDINGS $6,366.00 Cause: The insurance costs rose more than expected. This will require an adjustment to Fund Balance. BUILDING COSTS $20,000.00 Cause: A 1981 condemnation case associable to the renovation of City Hall was finally settled; there was no way to anticipate this in advance. This will require an adjustment to Fund Balance. INSURANCE -PERSONAL LIABILITY VEHICLE & MACHINE MAINTENANCE UNIFORMS & PERSONAL EQUIPMENT DOG FOOD & SUPPLIES VEHICLES & EQUIPMENT $ 12,430 ($ 8,430) .($ 2,000) -~ ($ 1,000) ($ 1,000) Cause: As with other types of insurance coverage, out costs rose more than expected. The offsets were chosen for the following reasons: 1)vehicle repair and fuel costs are 257. below budget; 2)uniform expense is down because turnover has been less than budgeted; 3)food and veterinary care for the police dogs have been much less than expected; and 4)some funds are left after all 'vehicle purchases. 17 FIRE 001-46199-200 001-46120-065 - 001-46125-080 001-46125-083 •SWIMMING POOL 001-47110-001 001-47110-072 001-47010-001 001-47020-051 L IBRARY 001-47220-065 001-47299-110 PUBLIC WORKS FUND STREET DEPARTMENT O 10-47510-198 O 10-47599-200 010-47599-210 O 10-47520-054 VEHICLES & EQUIPMENT $38,718.00 Cause: The new pumper truck is on order and will be received until 1986. This will require an adjustment to Fund Balance. INSURANCE -VEHICLES & BUILDING BUILDING & GROUNDS MAINTENANCE VEHICLE & MACHINE MAINTENANCE $ 1,942 ($ 942) ($ 1,000) Cause: Insurance was up more than expected. The offset accounts, which are used as needed, are • running 607. and 40% under budget, respectively. SALARIES & WAGES SOCIAL SECURITY TAXES SALARIES & WAGES PROFESSIONAL SERVICES $7,507 • $5304, ($5,000) •°' Cause: Due to increased participation in swimming lessons and longer season, employment costs are up. under budget, and the second offset, professional services, is the park plats and booklets, which will not be done this year. INSURANCE -VEHICLES & BUILDING BUILDING COSTS Cause: Increased insurance costs. possible because the re -roofing of completed under budget. $3,281 ($ 3,281)_ The offset is the library was WORKERSCOMPENSATION INSURANCE $ 9,928 VEHICLES &-EQUIPMENT ($ 9,928) Cause: This reflects the increased cost of the new program we are participating in through the Arkansas Municipal League. The offset is possible because the vibratory roller was purchased $ 15,000 under budget. EASEMENTS CONTRACT SERVICES r•i" $ 32,000 ($ 32,000) Cause: This Will cover the Township Road and 010-47599-202 010-47520-052 010-47599-200 Highway 265 & 16 easements. Contract services will be under budget through year-end. • FIXED ASSETS AUDIT EXPENSE VEHICLES & EQUIPMENT ($ 545) Cause: This adjustment will cover additional costs of the Communications System. (See list.) The audit expense for this fund was less than expected. The other offset is to the vibratory roller. WATER AND SEWER FUND -TRANSMISSION AND DISTRIBUTION MAINTENANCE - METERS 040-48672-001 SALARIES AND WAGES 040-48672-160 EQUIPMENT CHARGES MAINTENANCE -FIRE HYDRANTS 040-48671-001 SALARIES AND WAGES 040-48671-160 EQUIPMENT CHARGE ($ 7,000) ($ 1,100) Cause: The meter maintenance program is being emphasized to prepare for winter in lieu of working on fire hydrants. SEWER MAINTENANCE AND COLLECTION 040-48750-065 INSURANCE -VEHICLES AND BUILDINGS FARMINGTON & GREENLAND -MAINTENANCE 040-48780-001 SALARIES AND WAGES Cause: The expense of insurance anticipated. This area has not maintenance budgeted. MAINTENANCE OF SEWER MAINS 040-48775.-067 040-48775-160 INSURANCE - SELF EQUIPMENT CHARGES $ 2,000 ($ 2,000) was more than needed all the Cause: This is the additional amount needed to cover the board -approved payment to a homeowner on Ash Street. Equipment charges well below budget. 19 $ 4,000 ($ 4,000) are MAINTENANCE-FARMINGTON AND GREENLAND 040-48780-025 •.• CONSTRUCTION MATERIALS $ 1,900 MAINTENANCE OF SEWER MAINS .040-48775-012 CHEMICALS .($ 1,900) Cause: The replacement of two mechanical seals was necessary. The purchase of chemicals for root and odor control in the sewer mains has been necessary less than expected. •POLLUTION CONTROL PLANT 040-48E150-065 040-48850-008 040-48850-306 OFFSETS TO ABOVE 040-48850-051 040-48650-064 INSURANCE VEHICLE & BUILDINGS LAB SUPPLIES $ 1,760 ($ 1,760) Cause: The expense of all types of insurance was more than anticipated. But fewer lab supplies will be used due to the new process. SLUDGE DISPOSAL $ 40,000 Cause: The budget figure for sludge disposal was computed on the assumption that we would handle 30-40 cubic yeards of sludge per day at an average cost of $8.60 per cubic yard. Also an allowance was made for an unusual amount to be handled in June, the first month of hauling. Three factors are involved in the increased cost. They are: 1. The amount of sludge that we had to waste was much greater than we anticipated. We have only recently caught up to where we can do only maintenance wasting. 2. The need to waste large quantites of sludge in a relatively short time period forced us to sacrifice the quality of sludge in favor of quantity. Therefore, the unit price and amount of sludge to be hauled were high. 3. There is an extra cost involved for over- time hauling. This was not taken into account when the revised budget was developed. ADJUSTMENT - PROFESSIONAL SERVICES ($15,000) Cause: OMI was scheduled to perform certain consulting services this year which they will not be doing. UTILITIES ($ 7,000) Cause: This account in T & D was overestimated for the year. 040-48795-054 CONTRACT SERVICES ($18,000) Cause: This reduction comes from the Cantebury-Lovers Lane project which is not expected tp be fully, completed this year. CUSTOMER ACCOUNTING & COLLECTION . -------------------------------- METER READING 040-48956-001 SALARIES AND WAGES $ 1,665 040-48957-001 SALARIES AND WAGES $ 970 •040-48972-025 METER MAINTENANCE MATERIAL (3 2,635) Cause: The amount of overtime expense has increased due to compliance with the Fair ' Standards Labor Act. The offset is due to using less materials for meter maintenance • than budgeted. 040-48957-070 COLLECTION EXPENSE 3 1,000 040-48957-106 BAD DEBT EXPENSE (3 1,000) ------------------- Cause: The collection agency has collected more than anticipated. Their contract is on a 50/50 basis. The offset from bad debt expense is due to reducing the amount of days between when the meter is read and the bill is mailed out; therefore, less bad debt is being accrued. -, ADMINISTRATION AND ENGINEERING • 040-49050-198 WORKMAN'S COMPENSATION $10,217 040-49050-001 SALARIES & WAGES (3 2,000) 040-49050-041 UNIFORMS & PERSONAL EQUIPMENT (3 617) 040-49050-051 PROFESSIONAL SERVICES (3 7,600) Cause: This reflects the cost of the.new Workman's Compensation Insurance plus $40.00 to cover the charge from the old State plan. The salary offset is possible because of personnel turnover. The uniform expense is used as requested because each employee must pay 1/2 of • cost. The final offset is to the water rate studies, which will be performed next year. J ♦ 1 WATER AND SEWER CAPITAL ACCOUNTS TRANSMISSION AND DISTRIBUTION ----------------------------- WATER MAINS - CAPITAL 040-48691-001 SALARIES AND WAGES :WATER MAINS MAINTENACE 040-48670-025 1 CONSTRUCTION MATERIALS Cause: This is the expense of relocating lines for a state project on Highway 156. This offset is due to needing fewer qe. materials for the maintenance ofwater mains. $ 3,000 ($ 3,000) ALL DIVISIONS .. 040-48699-202 T & D FIXED ASSETS $16,968 040-48799-202 SM & C FIXED ASSETS $10,504 ------------------- 040-48899-202 PCP FIXED ASSETS $19,005 040-48999-202 CAC FIXED ASSETS $ 5,549 040-49099-202 A & E FIXED ASSETS $ 5,303 04048560039 --------- PURCHASED WATER ($57,329) -------------- Cause: All of the indirect costs of the communications system were omitted from the Water and Sewer budget. (See'list.) The offset is possible because we will not have to purchase as many gallons of water as expected this year. SEWER PLANT CONSTRUCTION FUND ---------------------------------- 048-49199-019 LIFE INSURANCE .$100 048-49199-066 HEALTH INSURANCE $685 048-49199-072 SOCIAL SECURITY TAXES $2,170 048-49199-048 TRAVEL AND TRAINING ------------------- (S 2,955) Cause: These employment costs were not budgeted because it was thought the Project Coordinator would work on a contract basis. The offset is to the monthly meetings in Gainesville, Florida, which have not yet been necessary. 048-49199-052 AUDIT EXPENSE $3,824 048-49199-051 PROFESSIONAL SERVICES ($ 3,824) Cause: This account was left out of the budget. The offset is to the base line study of Mud and Clear Creeks. �9 - a rC 048-49199-202 048-49199-211 048-49199-511 048-49199-513 048-49199-540 FIXED ASSETS !18,365.00 Cause: The need for the Polymer Feed System was not known at budget time. This will require a Fund Balance adjustment. BOND ISSUANCE COSTS $237,047.00 Cause: This item was left off the budget. These costs are offset by revenue from the bond proceeds. CONSTRUCTION INELIGIBLE CONSTRUCTION ($5,000.00) $5,000.00 Cause: Unable to determine ineligible portion in advance. STEP II ENGINEERING $1,161,499.00 Cause: This was money to reimburse the 0 & M Fund for project related expenses and was paid out of bond proceeds. 048-49499-508 PROJECT INSPECTION FEES ($18,000.00) 048-49499-510 INELIGIBLE PROJECT INSPECTION 18,000.00 ----------------------------- Cause: Unable to determine ineligible portion in advance. 048-49499-511 CONSTRUCTION (315,000.00) 048-49499-513 INELIGIBLE CONSTRUCTION 315,000.00 ----------------------- Cause: Unable to determine ineligible portion in advance. 048-49499-529 FIELD EVALUATION STUDY ($91,000.00) 048-49499-530 NON ALLOWABLE FIELD EVALUATION $1,000.00 046-49499-531 INELIGIBLE FIELD EVALUATION $90,000.00 ------------------------------ Cause: Unable to determine ineligible and non - allowable portion in advance. SANITATION FUND --------------- 050-48010-198 WORKERS' COMPENSATION INSURANCE $ 5,228 050-48020-052 ------------------------------- AUDIT EXPENSE -------------- ($ 2,791) 050-48099-200 VEHICLES & EQUIPMENT (S 2,437) -------------------- Cause: This will cover the cost of participating in the program administered by the Municipal League. The offset to audit expense absorbs what is left in the account. The other offset is to the flatbed truck., which will not be purchased this year. 93 050-48020-065 050-48099-200 050-48099-202 050-48020-067 INSURANCE - VEHICLES & BUILDING VEHICLES & EQUIPMENT $ 3,536 (E 3,536) Cause: This will cover increased insurance costs. The offset is to the flatbed truck, which has not yet been purchased. FIXED ASSETS INSURANCE -.SELF $ 1,618 (S 1,6BB) Cause: This adjustment will cover additional costs of the Communications System. (See list.) The self-insurance has not been used this year and will only be used if needed to cover an accident where a City driver is at fault. AIRPORT 0 Sc M FUND ------------------ 055-40020-065 INSURANCE - VEHICLES & BUILDING 055-40020-052 AUDIT EXPENSE $ 2,565 (S 2,565) Cause: This will cover increased insurance costs. The offset is to audit expense, which is under budget for this fund. 055-40025-080 BUILDING & GROUNDS MAINTENANCE $ 1,300 055-40025-080 ------------------------------ BUILDING & GROUNDS MAINTENANCE (S 1,300) Cause: This. will cover the emergency repair of a water leak in the line to the old terminal and tower. The offsetting adjustment is to the repair of the floor in the white hangar, which has been temporarily repaired this year. 055-40025-080 BUILDING & GROUNDS MAINTENANCE :k 2,000 ------------------------------ 055-40025-080 BUILDING & GROUNDS MAINTENANCE (5 2,000) ------------------------------ Cause: This will cover the installation of the gutter over the baggage pick-up area. The offset is to the repair of the fillet south taxiway/runway, which is part of the -05 grant project, which will not be completed this year. 055-40025-080 BUILDING & GROUNDS MAINTENANCE ------------------------------ $ 1,500 055-40025-080 BUILDING & GROUNDS MAINTENANCE ($ 1,500) -------------------- Cause: This will cover the repair of the Skyways Hangar entrance because a hazardous situation exists. The offset is to clear zone tree removal, which is under the budgeted amount. 055-40099-110 BUILDING COSTS $ 6,761 001-22710 GENERAL FUND - UNRESERVED FUND BALANCE (t 6,761) -------=------------------------------ Cause: This will cover remodeling costs(ticket counter, door, office, baggage chute, wiring) for Republic Express Airline, which started service to Fayetteville September 15. (Projected revenues from Republic are $ 7,000 for 1985.) 055-40099-202 FIXED ASSETS $ 1,187 ------------ 055-40099-202 FIXED ASSETS (S 1,187) Cause: This will cover the installation of additional lights on the north and south ends of the terminal ramp, which is necessary because of increased air service. The offset is the lights for General Aviation Terminal and Ernie Lancaster Drive, which will be installed at a later date. CEC AND PARKING FACILITY FUND 069-49640-065 INSURANCE - VEHICLES & BUILDING $ 2,778 069-49742-102 INTEREST EXPENSE - 1961 PARKING BONDS (S 2,760) 069-49742-144 TRUSTEE FEES (S 18) Cause: This will cover increased insurance costs. The offset accounts will have no more expenses this year because the 1981 Parking Bonds are paid off. 069-49640-307 SPECIAL ASSESSMENTS E 7,500 ------------------- Cause: This assessment was not anticipated when the budget was prepared. This will require an adjustment to Fund Balance. SHOP FUND 070-49920-067 INSURANCE - SELF # 1,005 --------------- 070-49920-052 AUDIT EXPENSE (5 1,005) Cause: This will cover the repair of a City vehicle after an accident where our driver was at fault. The offset is to an account which will have no further expenses this year. BUILDING MAIN 071-45799-202 071-45715-025 071-45720-054 TENANCE FUND FIXED ASSETS CONSTRUCTION MATERIALS CONTRACT SERVICES' 25 Cause: This adjustment will of the Communications System $ 7,963 (S 3,963) (3 4,000) cover additional costs (See list.) The materials account is • the other offset is • electrical.repairs, • overrstimated. about 257.. under budget. Also, to contracting plumbing and the need for which was 6 City of Fayetteville, Arkansas Budget Adjustments Recommended for Board Approval As of December 31, 1986 The following adjustments are for line items greater than $1,000 or for any item that is considered to be a variation from the intent of the budget passed by the Board. GENERAL FUND ADMINISTRATION 001-44010-001 SALARIES AND WAGES $ 1,568.00 001-44020-051 PROFFESIONAL SERVICES ( 1,568.00) Cause: This is due to hiring an Acting City Manager November 1, 1985. The offset will come from the special census budget. 001-44020-048 TRAVEL and TRAINING $ 1,510.00 001-44020-051 PROFESSIONAL SERVICES ( 1,510.00) Cause: Mr. Grimes' sabbatical began in December 1985. The offset will also come from the excess of $10,000 in the special census budget. 001-44020-052 AUDIT EXPENSE -0- This will be charged to the appropriate accounts by the financial audit. 001-44020-069 INSURANCE - PERSONAL LIABILITY $ 1,367.00 001-44020-065 INSURANCE - VEHICLE & BUILDING ( 1,367.00) Cause: The budget adjustment requested in September of $1,898 did not include the annual payment for the employee bond. The offset is from Insurance - Vehicle and Building which is showing a surplus budget. CITY ATTORNEY 001-44310-001 SALARIES & WAGES -0- Cause: The $3,251 shown as over -budget will be transferred to extra legal services. The Administrative Services Director will grant an adjustment of $326 for that account. FINANCE - ACCOUNTING & AUDIT 001-45010-001 SALARIES & WAGES $ 2,131.00 001-45010-068 PENSION EXPENSE ( 2,131.00) Cause: The accrued vacation of $3,020 charged to this account was not budgeted. The cost of accrued vacation is not budgeted in any account in 1985 or 1986. The offset from Pension Expense was available due to.personnel turnover. • 1 BUILDING - CITY HALL 001-45525-080 BUILDING & GROUND MAINTENANCE -0- 001-45599-110 BUILDING COST 8,309.00 001-45599-202 FIXED ASSETS 2,918.00 001-45525-080 BUILDING & GROUND MAINTENANCE (8,806.00) 001-45520-064 UTILITIES (2,420.00) Cause: The financial audit is reclassifying the following items to Capital Building Cost or Fixed Assets. These items were constructed by the Building Maintenance Division; Completion of installation of fire windows $ 970.00 Third floor copy room cabinet 1,082.00 First floor copy room cabinet 1,009.00 Storage cabinets for Planning and Inspection 5,248.00 001-45599-110 Building Cost $8,309.00 Credenza for Board Room .$ 859.00 Bookcase for Inspection 693.00 Locksmithing cabinet 529.00 Bookcase for Personnel 837.00 001-45599-202 Fixed Assets $2,918.00 The offset is $8,806.00 from unused Building & Grounds Maintenance and $2,420.00 from unused Utilities. MISCELLANEOUS 001-45839-155 CITY HOSPITAL LEASE $30,400.00 001-45839-420 TRANS SALES TAX to ARTS CENTER $ 9,273.00 001-45839-152 TRANS - SUBSIDY to AIRPORT (39,673.00) Cause: The transfer to the City Hospital lease and the Arts Center is based on the percentage of sales tax collected. The offset is due to the airport not - needing this total transfer for cash flow purposes. POLICE DEPARTMENT 001-46010-007 LESS REVENUE SHARING $ 6,287.00 001-46010-001 SALARIES and WAGES ( 6,287.00) Cause: The payment received for the fourth quarter was less than projected. The offset from salaries and wages is due to being under staffed part of the year. 001-46010-068 PENSION CONTRIBUTION 001-46010-001 SALARIES and WAGES Cause:. The number of Pension Plan was more to pay 16.10% on gros 6% to our local plan. $ 6,655.00 ( 6,655.00) officers which belong to the State than expected. The City is required s wages to the plan compared to 001-46020-064 UTILITIES $ 1,938.00 001-46020-048 TRAVEL and TRAINING ( 1,938.00) Cause: The Criminal Investigation Division occupied the Interim City Hall building part of the year and was charged for the utilities. The offset comes from unused travel and training money. 28 .. 001-46020-065 INSURANCE - VEHICLES and BUILDING $ 1,192.00 001-46025-083 VEHICLE and MACHINE MAINTENANCE ( 1,192.00) Cause: This is the cost of the insurance on four replacement vehicles which were put into service in the fourth quarter. The offset comes from unused vehicles and machine maintenance budget. 001-46099-110 BUILDING COST $81,026.00 Cause: This reflects the cost of remodeling the police station and creating offices in Interim City Hall. The offset for this adjustment will come from the unused funds in the following accounts: 001-46010-001 SALARIES 4 WAGES (47,981.00) 001-46010-019 NON -UNIFORM SALARIES ( 4,834.00) 001-46010-019 LIFE INSURANCE ( 1,827.00) 001-46010-066 HEALTH INSURANCE (14,091.00) 001-46015-013 DOG FOOD and SUPPLIES ( 3,066.00) 001-46020-041 UNIFORMS and PERSONAL EQUIPMENT ( 4,663.00) 001-46025-083 VEHICLE and MACHINE MAINTENANCE ( 4,564.00) 001-46099-202 FIXED ASSETS -0- Cause: This account has the entire encumberance of $47,488 to Pirod Inc. for the communication tower. When this expense is charged to all users of the system .this account will not be over -budget. TRAFFIC DEPARTMENT 001-46220-106 BAD DEBT EXPENSE 001-46220-054 CONTRACT SERVICES Cause: This reflects writing off all one-year old. These tickets become a accounts receivable_ The offset from •is due to not striping all of the str PARKS and RECREATION DEPARTMENT $ 6,634.00 ( 6,634.00; tickets over part of the Court's Contract Services sets a second time. 001-47025-083 VEHICLE f, MACHINE MAINTENANCE $1,378.00 001-47025-418 LANDSCAPE MAINTENANCE (1,378.00) Cause: This reflects a major motor overhaul on one of their vehicles. The offset is excess landscape maintenance. PUBLIC WORKS FUND STREET DEPARTMENT 010-47599-210 EASEMENTS $ 2,390.00 010-47599-054 CONTRACT SERVICES ( 2,390.00) Cause: Settlement of comdemnation case, City vs. Pinkerton, Gregg Street Project, of $2,500. This is not a budgeted expense. The offset is from money left in the property clean-up budget. 29 ARTS CENTER BOARD 015-40020-051 PROFESSIONAL SERVICES $ 9,100.00 015-22710 FUND BALANCE ( 9,100.00) Cause: The Board approved a contract for the preliminary design of the Arts Center. The offset will come from the fund balance. SEWER PLANT CONSTRUCTION FUND - PHASE I OPERATIONS and MAINTENANCE 048-49199-001 SALARIES and WAGES $ 2,148.00 048-49199-048 TRAVEL and TRAINING ( 2,148.00) Cause: •The vacation accrual of $1,041.63 was not budgeted and the payroll earned in December 1984 was shown in the 1985 books. The offset is due to not taking as many trips to Gainesville, FL. 048-49199-211 BOND ISSUANCE COST $ 5,500.00 Cause: This reflects the cost of the feasibility certification document and the copy cost for all related materials. This amount is above the adjustment of $237,047 requested in September. These costs are also offset by revenue from the bond proceeds. 048-49199-504 LAND - INELIGIBLE $152,175.00 048-49199-502 LAND - REGULAR (152,175.00) Cause: The amount of grant money which went to purchase the land has been used up. The offset moves the budget from 75% Grant Eligible account to the Ineligible. 048-49199-511 CONSTRUCTION (PLANT) REGULAR $395,713.00 Cause: The plant construction is ahead of schedule. The offset will be from grant revenue and proceeds from bond sales. SEWER PLANT CONSTRUCTION FUND - PHASE II 048-49499-510 PROJECT INSPECTION FEES - INELIGIBLE $ 66,092.00 048-49444-508 PROJECT INSPECTION FEES - ELIGIBLE ( 59,834.00) Cause: The plant construction is ahead of schedule. The additional $6,258 needed will come from bond proceeds. 048-49499-513 CONSTRUCTION (PLANT) - INELIGIBLE $1,074,779.00 048-49499-511 CONSTRUCTION (PLANT) - REGULAR ( 101,853.00) Cause: The plant construction is ahead of the schedule which was used to create this budget. The additional $972,926 needed will come from bond proceeds. 048-49499-531 FIELD EVALUATION STUDY - INELIGIBLE $ 1,466.00 048-49499-529 FIELD EVALUATION STUDY - REGULAR ( 1,466.00) Cause: The project is ahead of schedule. The adjustment of $90,000 requested in September was not sufficient. 30 POLLUTION' CONTROL PLANT 040-48850-001 SALARIES and WAGES (OPERATIONS) $ 8,564.00 040-48878-001 SALARIES and WAGES (MAINT) ( 8,564.00) Cause: The amount of time needed to operate the plant and maintain the grounds was more than expected. The offset is from the Equipment Maintenance salaries. 040-48850-065 INSURANCE - VEHICLES and BUILDINGS $ 5,897.00 040-48878-001 SALARIES and WAGES (MAINT) ( 5,897.00) Cause: The cost of insuring both vehicles and buildings was more than expected. The offset is from salaries due to not hiring a new position until mid -year. 040-48850-305 BELT -PRESS RENTAL $15,375.00 040-48878-310 PLANT 'EQUIPMENT MAINTENANCE (15,375.00) Cause: The belt press construction took longer than expected therefore we had to lease the interim belt press longer. The offset is from unused Plant Equipment Maintenance budget. 040-48850-306 SLUDGE DISPOSAL CONTRACT $ 8,733.00 040-48878-001 SALARIES and WAGES ( 8,733.00) Cause: The original budget adjustment of $40,000 did not cover the total cost. The amount of sludge disposed was more than expected. The offset is from not hiring additional maintenance personnel until mid -year and from the cost allocation transfer. CUSTOMER ACCOUNTING AND COLLECTION 040-48956-001 SALARIES and WAGES $ 1,002.00 040-48957-009 OFFICE SUPPLIES and PRINTING ( 1,002.00) Cause: The adjustment of $1,665 in September was short by $1,002. This was due to the vacation accrual plus more overtime hours than anticipated. The offset is from unused office supply budget. WATER AND SEWER CAPITAL TRANSMISSION AND DISTRIBUTION 040-48691-001 WATER MAINS - SALARIES and WAGES $ 5,849.00 040-48670-001 WATER MAINS MAINT - SALARIES and WAGES ( 5,849.00) Cause: The cost of relocating a water line along Highway 156 as requested by the State•and was not budgeted. The offset is from salaries and wages for water main maintenance. SANITATION FUND 050-48010-068 050-48010-001 PENSION CONTRIBUTION SALARIES and WAGES Cause: The pension year. The offset in personnel turnover. $ 2,892.00 ( 2,892.00) cost was under -budgeted for the salaries and wages is due to f-fv • AIRPQRT OPERATION AND MAINTENANCE OSS-40010-001 SALARIES and WAGES $ 3,321.00 055-40020-OS2 AUDIT EXPENSE ( 3,321.00) Cause: The Administrative Assistant worked a few more hours that budgeted. Overtime ran slightly more than budgeted and the vacation accrual makes up the rest. The offset is from the audit costing less than budgeted. 055-40010-198 WORKER'S COMPENSATION $ 1,206.00 OSS-40015-024 SIGNS ( 1,206.00) Cause: This reflects the increased cost of the new program we are participating in through the Arkansas Municipal League. The offset is from unused sign budget. CEC AND PARKING FACILITY FUND 069-49640-137 TRANSFER EXCESS FUND $22,367.00 069-49649-149 TRANSFER to BOND FUND (22,367.00) Cause: The Parking Facility was nail off in 1985; therefore, more revenues became available to transfer to the General Fund. The offset tranfer to Bond Fund is there because the Bond Fund requirements have been met. INDUSTRIAL PARK FUND 014-40020-107 WATER LINE CONSTRUCTION $ 5,047.00 014-40020-051 PROFESSIONAL SERVICES ( 5,047.00) Cause: The contract the City entered into was a "unit cost" contract not a "not to exceed" contract; therefore, the charge •turned out to be more than budgeted. The offset is from extra money budgeted under professional services for engineering. SHOP FUND 070-49910-072 SOCIAL. SECURITY TAXES $ 1,629.00 070-49920-048 TRAVEL and TRAINING ( 1,629.00) Cause: The budget was calculated on the wrong percentage. The offset is from unused Travel and Training. 070-49910-198 WORKER'S COMPENSATION INSURANCE $ 1,234.00 070-49920-048 TRAVEL 6 TRAINING ( 1,234.00) Cause: This reflects the increased cost of the new program we are participating in through the Arkansas Municipal League. The offset is- from unused Travel and Training. 070-49920-065 INSURANCE - VEHICLES and BUILDING $ 1,722.00 070-49920-064 UTILITIES ( 1,722.00) Cause: The cost of both vehicle and building insurance was more than expected. The offset is from unused utility cost. 070-49925-083 VEHICLE and MACHINE MAINT $ 1,133.00 070-49915-010 MINOR EQUIPMENT ( 1,133.00) Cause: This reflects the cost of maintaining the shop vehicles and the cost of repairing other vehicles if the shop mechanic was in error on.the first repair. BUILDING MAINTENANCE FUND 071-45720-065 INSURANCE - VEHICLE and BUILDING $ 1,199.00 071-45715-025 CONSTRUCTION MATERIALS ( 1,199.00) Cause: The cost of the vehicle and building insurance • was left out of this budget. The offset is from unused construction materials. 34 CITY OF FAYETTEVILLE, ARKANSAS BUDGET ADJUSTMENT APPROVED BY THE FINANCE DIRECTOR AS OF JUNE 30, 1985 The following adjustments are for line items less than $1,000.00 and are considered not to cause a variation of the intent of the budget passed by the Board. These have been approved by the Finance Director. LEGAL -CITY ATTORNEY 001-44320-044 $ 170.00 001-44320-051 $ (170.00) Cause: The cost of statute updates were more than anticipated. The off setting adjustment lowers professional services for miscellaneous litigation expenses. FINANCE - PURCHASING DEPARTMENT 001-45210-001 Salaries and Wages $ 400.00 001-45210-072 Social Security $ 29.00 Cause: The purchasing office longevity pay was left out of the budget. MISCELLANEOUS 001-45820-313 T -Bill Handling Fees $ 300.00 Cause: The return on Treasury Notes are higher than Certificated. of Deposit ; therefore, the City has started investing in them. ANIMAL CONTROL 001-46515-010 Minor Equipment $ 25.00 001-46520=048 Travel and Training $ (25.00) Cause: This off setting adjustment is to cover the tax on the equipment to handle stray dogs. SWIMMING POOL 001-47125-080 Buildings and Grounds Maintenance $ 775.00 Cause: This will cover the maintenance on the automatic clorinator. LAKE RECREATION 001-47399-110 Building Cost $ 900.00 001-47325-080 Building and Grounds Maintenance $ (900.00) Cause: This off setting adjustment will cover the cost of tying onto the Springdale Sewer System. as WATER. AND SEWER FUND 040-48750-082 Radio Maintenance $ 400.00 040-48650-064 Utility Expense $ (400.00) Cause: This off setting adjustment is to cover the cost of maintaining the old radio system. SANITATION FUND 050-48020-054 Contract Service $ 570.00 Cause: This is the expense of requesting per- sonnel and equipment from other depart- ments to complete the spring clean-up. POLICE PENSION FUND 080-40020-313 T -Bill Handling Fees $ 400.00 Cause: This is the expense associated with purchasing Federal Treasury Notes. The return on these investments is higher than Certificates of Deposits. 36 Y l� CITY OF FAYETTEVILLE, ARKANSAS BUDGET ADJUSTMENTS APPROVED BY THE FINANCE DIRECTOR AS OF SEPTEMBER 30, 1985 The following adjustments are for line items less than $ 1,000 and are considered not to cause a variation from the intent of the budget passed by the Board. These have been approved by the Finance Director. GENERAL FUND LEGAL - CITY PROSECUTOR 001-44215-009 OFFICE. SUPPLIES & PRINTING $ 950 -------------------------- 001-44220-051 PROFESSIONAL SERVICES (S 950) Cause: The cost of copies was greater than estimated. We are not presently being charged for sheriff's fees in the offset account. 001-44225-081 OFFICE MACHINE MAINTENANCE - -------------------------------- $ 275 001-44220-051 PROFESSIONAL SERVICES (S 275) Cause: An additional amount is needed for updated equipment. The offset is to sheriff's fees. LEGAL - CITY ATTORNEY 001-44320-044 PUBLICATIONS AND DUES $ 750 001-44310-004 FINANCE 001-45020-051 001-45020-052 POLICE EXTRA LEGAL SERVICES ($ 5 70) Cause: This amount is needed to update the City Attorney's law library volumes. The litigation pending will not use the entire amount left in the offset account. PROFESSIONAL SERVICES - $100.00 AUDIT EXPENSE ($100.00) --------------------- Cause: Consulting on employee bonding and group life insurance was more than expected, while the audit expense came in under budget. 001-46020-065 INSURANCE -VEHICLES & BUILDING ------------------------------ 001-46025-080 BUILDING & GROUNDS MAINTENANCE ------------------------------ Cause: Escalating insurance costs. account is 60% under budget and will for routine maintenance• needed. 37 ($ 699) The offset be used only 001-46025-081 OFFICE MACHINE MAINTENANCE $400.00 001-46025-080 BUILDING & GROUNDS MAINTENANCE ($400.00) ------------------------------ Cause: Office machine maintenance contracts extended in 1986 have been purchased, causing this account to go over for 1985. The offset account is well under budget and will be used only as needed. FIRE 001-46120-040 001-46120-048 001-46115-010 001-46120-048 001-46199-202 001-46120-048 TRAFFIC 001-46220-065 001-46220-054 INSPECTION 001-46325-083 001-46325-082 001-46325-081 001-46320-100 PUBLIC NOTIFICATION TRAVEL & TRAINING $56.00 ($56.00) Cause: The cost of advertising the Civil Service meetings was more than expected. The offset is to the Arkansas FirefightersMeeting, which no one attended. MINOR EQUIPMENT $ 375 --------------- TRAVEL AND TRAINING ($ 375) Cause: The dishwasher at Station M1 had to be replaced because both the pump and motor broke down. The offset is to the Arkansas Firefighters'. Meeting, which no one attended. FIXED ASSETS $ 650 TRAVEL AND TRAINING (S 650) Cause: This will cover the purchase of a video cassette recorder so that training films can be shown at all stations. The offset is to the Arkansas Firefighters' Meeting, which no one attended. INSURANCE -VEHICLES & BUILDINGS - CONTRACT SERVICES $ 376 ($ 376) Cause: Insurance was up more than expected. The offset is possible because the street striping will be completed under budget. VEHICLE & MACHINE MAINTENANCE - -- RADIO MAINTENANCE OFFICE MACHINE MAINTENANCE MISCELLANEOUS EXPENSE $ 520 (S 220) ($ 50) (5 100) ,1 31 001-46320-044 001-46320-040 001-46399-200 001-46310-004 ANIMAL CONTROL ------------- 001-46520-065 001-46525-080 PUBLICATIONS AND DUES --------------------- PUBLIC NOTIFICATION (S 100) (S 50) Cause: This will cover the cost of maintaining the truck, which was supposed to be replaced in the spring but was not bid out until this fall, through the end of the year. The offsetting accounts have had very few expenses this year and are expected to be under budget at year-end. CAPITAL - VEHICLES & EQUIPMENT ------------------------------ EXTRA SERVICES S 650 (S 650) Cause: This will cover the purchase of a 1986 truck with propane unit, instead of a 1985 model. The offset is to use of the land agent as an extra inspector, which was overestimated in the budget. INSURANCE -VEHICLES & BUILDING $ 135 BUILDING & GROUNDS MAINTENANCE (S 135) Cause: Insurance costs higher than expected. Only 129. of the maintenance budget has been spent to date, and the account will be used only as needed through year-end. PARKS & YOUTH CENTER 001-47020-065 INSURANCE -VEHICLES & BUILDINGS S 775 ------------------------------ 001-47025-161 MAINTENANCE OF SMALL EQUIPMENT (5 775) ------------------------------ Cause: Higher than expected insurance costs. The maintenance account is well under budget and will be used only as needed through year-end. 001-47920-089 TRANSFER TO 001-47020-087 TRANSFER TO Cause: The payroll exp transfer to The Housing this time. SWIMMING POOL YOUTH CENTER & ADULT CENTER ---------------------------- HOUSING AUTHORITY ------------------ Adult Center underestimated enses for 1985 and, thus. ne meet their payrolls through Authority does not need the $ 760 (5 760) their eds this year-end. funds at 001-47120-063 TELEPHONE EXPENSE $266.00 001--4702--161 MAINTENANCE OF SMALL EQUIPMENT (t266.00) ------------------------------ Cause: Telephone expense at the City pool was more than expected, and small equipment maintenance (Parks) is well under'itmt.. �� 001-47120-065 001-47199-110 LAKE RECREATION -------------- 001-47320-065 001-47315-009 PUBLIC WORKS FUND ----------------- STREET DEPARTMENT 010-47525-161 010-47525-083 INSURANCE -VEHICLES & BUILDING $217 BUILDING COSTS ($ 217) Cause: Increased insurance costs. The offset is to the wading pool, which was completed under budget. INSURANCE -VEHICLES & BUILDING $65 OFFICE SUPPLIES & PRINTING (3 65) Cause: Increased insurance costs. It has not been necessary to purchase office supplies this year. MAINTENANCE OF SMALL EQUIPMENT VEHICLE & MACHINE MAINTENANCE $ 100 (5 100) Cause: The will cover the t 35 already spent on maintenance and will allow for S 65 for repairs, parts, and fuel for weedeaters, chainsaws, etc., through year-end. Vehicle is running 207.. under budget. CITY ADVERTISING AND PROMOTION FUND ----=------------------------------ 012-40020-052 AUDIT EXPENSE b S9 ------------- 012-40020-044 PUBLICATIONS AND DUES (5 59) Cause: This will cover the additional audit fee allocated to this fund. There have been no expenses in publications and dues this year. 012-40020-100 MISCELLANEOUS EXPENSE t 27 --------------------- 012-40020-044 PUBLICATIONS AND DUES (5 27) -------------------- Cause: This will cover the bank charge for printing checks for this fund. There have been no expenses in publications and dues this year. OFF-STREET PARKING FUND ----------------------= 013-40025-184 PARKING DECK EXPENDITURES 013-40020-199 DECK OPERATING EXPENSE $ 917 (S 917) Cause: This adjustment will cover the following items, all of which were not anticipated when the budget was prepared: S 156 sodium lightbulb replacement 426 ice melting qccnpound for the ramp 235 repair of thVe door and mirror and 40 0 making reserved parking signs (our Building Maintenance Department) 100 routine maintenance for 4th quarter The offset account is Republic Parking's expenses in running the deck, which is 57. under budget. Both accounts are used for maintenance and repair items for the deck. WATER AND SEWER FUND TRANSMISSION AND DISTRIBUTION 040-48650-065 INSURANCE - VEHICLES & BUILDING $ 500 ---------------- --------------- 040-48650-049 TRAVEL AND TRAINING (5 500) ------------------- Cause: Insurance was more than anticipated. The offset is supervisory training, which will not be charged to this account in 1985. POLLUTION CONTROL PLANT ----------------------- 040-48850-044 PUBLICATIONS AND DUES $ 110 040-46850-011 CLEANING SUPPLIES (S 110) ----------------- Cause: The normal cost of subscriptions was more than anticipated. Cleaning supplies is 507. under budget. ADMINISTRATION AND ENGINEERING ------------------------------ 040-49050-065 INSURANCE - VEHICLES & BUILDING $ 970 040-48699-110 BUILDING COST(T & D) ($ 970) Cause: Insurance costs are up. The offset is to the new roof on the water pump station, which was less expensive than budgeted. SEWER PLANT CONSTRUCTION FUND 048-49199-510 INELIGIBLE PROJECT INSPECTION $500. 00 048-49199-508 PROJECT INSPECTION FEES. ($500.00) ----------------------------- Cause: Unable to determine the ineligible portion in advance. SANITATION FUND 050-48015-009 OFFICE SUPPLIES AND PRINTING 5 175 ---------------------------- 050-48020-040 PUBLIC NOTIFICATION (S 175) Cause: This will cover the cost of printing 150 copies of the results of the sanitation survey. 41 Public notification is not needed because the newspaper carriesnoiz,4s of closings of City offices and services for hol ys at no charge. b 050-48020-054 CONTRACT SERVICES S 377 ----------------- 050-48020-067 SELF-INSURANCE (3 377) -------------- Cause: This will cover the use of equipment from Public Works and Water & Sewer during the Spring Clean-up. No self-insurance expenditures have been made this year, and the account is only used when needed. 050-48025-081 OFFICE MACHINE MAINTENANCE $ 15 050-48025-082 RADIO MAINTENANCE (3 15) ----------------- Cause: This will cover the typewriter service agreement. Radio maintenance costs have been much lower than anticipated for operting the old radio system. AIRPORT 0 & M FUND 055-40010-198 WORKERS' COMPENSATION INSURANCE 3 604 055-40025-080 BUILDING & GROUNDS MAINTENANCE (3 604) ---------------_"-------------- Cause: This will cover the cost of participating in the program administered by the Municipal League. The offset is the project of sealing the apron floors under 2 T -hangars, which was completed at $ 748 under budget. 055-40015-010 MINOR EQUIPMENT $ 512 055-40015-010 --------------- MINOR EQUIPMENT (3 512) Cause: A bird cage was built in response to public complaint. The offset is the balance of the account, because all of the minor equipment items were purchased under budget. 055-40015-010 MINOR EQUIPMENT $ 400 --------------- 055-40025-080 BUILDING & GROUNDS MAINTENANCE (3 400) ------------------------------ Cause: The fuel farm must have a submersible pump to keep the tanks from floating out of the ground after heavy rains. The offset is to the obstruction removal south airport obstruction lights project, which is not required by FAA at this time. 055-40015-010 MINOR EQUIPMENT 3 450 --------------- 055-40025-080 BUILDING & GROUNDS MAINTENANCE (3 450) ----------------------------- Cause:. This will cover transportation of the generator given to the City by FAA to the airport. This generator will be used as backup power for the electric door openerthe T -hangars and for runway lights. The o4f�4t is to the obstruction 42 removal south airport obstruction lights project, which is not required by FAA at this time. 055-40015-010 MINOR EQUIPMENT $ 370 r --------------- 055-40015-024 SIGNS $ 30 055-40025-080 BUILDING & GROUNDS MAINTENANCE $ 150 ------------------------------ 055-40025-080 BUILDING & GROUNDS MAINTENANCE (S 550) Cause: This will cover items needed to comply with the fire inspection. The offset is to the obstruction removal south airport obstruction lights project, which is not required by FAA at this time. 055-40099-202 FIXED ASSETS $ 126 ------------ 055-40025-080 BUILDING & GROUNDS MAINTENANCE (S 126) ------------------------------ Cause: This adjustment will cover additional costs of the Communications System. (See list.) The offset, is the project of sealing the apron floors under 2 T -hangars, which was completed at $ 748 under budget. SHOP FUND 070-49910-198 WORKERSCOMPENSATION INSURANCE $ 613 070-49920-052 AUDIT EXPENSE (5 613) Cause: This will cover the cost of participating in the program administered by the Municipal League. The' audit expense has been allocated and will have no more expenses. 070-49920-065 INSURANCE - VEHICLES & BUILDING 3 733 ----------------------- ------- 070-49920-052 AUDIT EXPENSE (S 621) ------------ 070-49920-048 TRAVEL AND TRAINING (5 112) -------------------• Cause: Escalating insurance costs. The audit expense has been allocated for the year. The other offset is to the mechanics' schools, which will not be attended this year. 070-49925-080 BUILDING & GROUNDS MAINTENANCE $ 195 -----=------------------------ 070-49999-202 FIXED ASSETS (5 195) ------------ Cause: The roof exhaust fan was repaired instead of being replaced, as originally budgeted. Ll3 N- - J 070-49999-202 070-49999-202 FIXED ASSETS, FIXED ASSETS 4. 385 (3 385) Cause: This adjustment will cover additional costs of the Communications System. (See list.) The offset is to the exhaust fan, which was repaired, not replaced, at a cost $ 805 under budget. BUILDING MAINTENANCE FUND --------------- 071-45710-198 WORKERS' COMPENSATION INSURANCE $ 412 ------------------------------- 071-45715-025 CONSTRUCTION MATERIALS (S 412) Cause: This will cover the cost of participating in the programadministeredby the Municipal League. The materials account is running at 257.. of budget and will not be depleted by year-end. 071-45720-065 INSURANCE - VEHICLES & BUILDING ------------------------------- 071-45720-054 CONTRACT SERVICES 3 731 (3 731) Cause: Escalating insurance costs. The cost of hiring electricians and plumbers as needed for repairs an City buildings is the offset; it is only of budget and will be used only as needed. POLICE PENSION FUND ------------------- 080-40020-042 PENSION WITHDRAWAL $ 838 080-40020--- 1 22 FIRE PENSION FUND 081-40020-052 081-40015-009 PENSION EXPENSE (3 838) Cause: This will cover the withdrawal of funds by two officers who quit the department. Pension expense, the offset, was overestimated slightly. AUDIT EXPENSE OFFICE SUPPLIES & PRINTING •$ 128 (1 100) 081-40020-100 MISCELLANEOUS EXPENSE (t 28) --------------------- Cause: This will cover the additional audit expense allocated to this fund. The offset accounts have not been used yet this year and will not be. 9 COMMUNICATIONS SYSTEM ADDITIONAL COSTS RF Link - Full Duplextless telephone service budget) Drainage Work an Road(estimated) Soil Test for Tower Additional Amount Land Clearing Underground Conduit for Electrical Service Estimated Expense on Rock Clause Water & Sewer Indirect Costs Omitted in Error Frequency Acquisition Cost Additional Portables and the Addition of Call -Alert Delete from Private Conversation Total Additions to Communications System Cost S 3,860 1,500 1,425 1,564 1,200 10,000 49,705 110 2,723 b 72,087 45 CITY Or' A'fETTEvILLE,ARK:ANSAS BUDGET ADJUSTMENT APPROVED BY THE FINANCE DIRECTOR AS OF DECEMBER 31, 1985 The following adiustments are for line items less than $1,000 and are considered not to cause a variation of the intent of the budget passed by the Board. These have been approved by the Finance Director. GENERAL FUND Administration 001-44015-0109 OFFICE SUPPLIES '- PRINTING $` 634 001-44010-066 LNSURA!NCE - HEALTH (6334) Cause: The cost of copying the agendas was more than estimated. The offset is from Insurance -Health due to not having the anticipated rate increase. 001-44020-040 PUBLIC NOTIFICATION F 303 001-440• 10-066 INSURANCE - HEALTH 303% Cause: The cost of publishing the agendas in the newspaper was more than e pected. The offset is also from Insurance -Health. Personnel 001-44110-001 SALARIES AND WAGES S 502 001-44110-072 SOCIAL SECURT.:TY TAXES 195 001-44115-009 OFFICE SUPPLIES (697) Cause: The payroll earned in December 1984 is also reflected in the; account numbers. The offset is from unused office supplies, City Prosecutor 001-44210-068 PENSION •CONTRIBUTION Z. 636 001-44210-06'6 INSURANCE - HEALTH (636) Cause: The-budqet for the pension contribution on the Leoal Assistant .I was left out of the budget. The offset is from unused Insurance - Health. Pity Attorney 001-44310-0+4 EXTRA SERVICES - LEGAL i 326 001-44310-068 PENSION CONTRIBUTION (3261 Cause: The amount of litigation represented by the City Attorney was slightly greater than anticipated. The offset is from pension contribution. The secretary was not eligible this year. 46 001-44315-009 OFFICE SUPPLIES & PRINTING $ 428 001-44320-051 PROFESSIONAL SERVICES (426) Cause: Cost of copies was mare than hudgeted. The off- set is from unused professional services. 001-44325-081 OFFICE MACHINE MAINTENA@CEE 3 16B 001-44320-05i PROFESSIONAL SERVICES (158) Cause: The cost of maintenance -far the dictation equipment and calculators was left out of the budget. The offset is from unused professional services. MUNICIPAL COURT 001-4441v-001 SALARIES AND WAGE6 $ 499 001-44415-009 OFFICE SUPPLIES & PRINTING (499) Cause: The vacation accrual for 1985 was ?2,000 more than the 1964 accrual which was reversed. The offset is from small claims printed forms not purchased in 1965. 01-45020-040 -PUBLIC NOTIFICATION 214 001-45020-044 PURLICATIONS AND DUES (214} Cause: The size of the semi-annual financial report published in the local paper has increased more than expected. 001-4:;020-1)51 PROFESSIONAL SERVICES $ 100 001-45020-048 TRAVEL AND TRAINING i100) Cause: The cost of having the insurance bids taken and evaluated was more than expected. The offset is from unused travel and traininq. 001-45099-202 FIXED ASSETS $ 475 O01-45015-0ll; MINOR EQUIPMENT (475} Cause: The purchase of a printer to be placed at the drive-in window to allow cashier to input and balance reports during the slack time. The offset is from minor equipment. V r r 001-45120-073 RECORDING FEES 126 001-4512'!-048 TRAVEL AND TRAINING (126} Cause: This is the cost of recording all legal documents with the County Clerk. Which was more than anticipated. The offset is from excess travel and training. BUILDING - CITY HALL 001-45515-010 MINOR EQUIPNE?IT 89 001-45510-066 ii45URANCE HEALTH (89) Cause: The fire inspection required extra fire extinguishers. The offset is from Insurance - Health. 001-45599-202 FIXED ASSETS x" 880 001-45520-054 CONTRACT SERVICES (880) Cause: Purchase of a six yard dumpster which sits outside of Interim City Hall. The Offset is from amount left over in Contract Services. PLANNING DEPARTMENT 001-45615-009 OFFICE SUPPLIES & PRINTIP,:G Sig 001-45615-010 MINOR EQUIPMENT 1519) Cause: The cost of copies was more than expected. The off set is due to not purchasing all the minor equipment budgeted. 001-45620-040 PUBLIC ?,'uIi iCAT ION $ 923 001-45610-001 SALARIES AND WAGES (92 3) Cause: The number of rezoning request was more than anticipated. The offset from salary is due to personnel turnover. POLICE DEPARTMENT x!01-46020-U5i PROFESSIONAL SERVICES $ 183 U0i-46020-044 PUHLICATIONS AND DUES (lea) Cause: Professional service requested by Criminal Investigation Division for help with a case. The off- set will cane from publications and dues. 001-460225-081 OFFICE MACHINE IiAINTENANCE ± 397 0ii1-46025-082 RADIO MAINTENANCE (397) Cause: The cost Of maintaining the typewriters, calculators, and dictation equipment was more than ancitipated. The offset is from Radio Maintenance. FIRE DEPARTMENT 001-46120-040 PUBLIC NOTIFICATION 196 001-46120-041 UNIFORMS & PERSONAL EQUIPMENT (198) Cause: The cost of advertising fireworks regulations and warnings was more than estimated. The offset is 'from unused uniform expense. 48 r 001-46120-065 INSURANCE - VEHICLES & BUILDINGS 4 114 001-46120-067 INSURANCE - SELF (114) Cause: The adjustment of $41,942 requested in.September was not enough to cover the total expenses of the vehicle insurance. The offset is from self insurance not needed in 1985. TRAFFIC DEPARTMENT 001-46220-065 INSURANCE VEHICLE P. BUILDINGS 376 001-46220-064 UTILITIES (376) Cause: The cost of vehicle insurance was more than estimated. The offset is from unused utility expense. INSPECTION DEPARTMENT 001-46310-001 SALARIES AND WAGES $ 105 001-46310-004 EXTRA SERVICES (105) Cause: The accrued vacation for 1985 was $1,500 more than the 1985 vacation accrual which was reversed. The off- set is from the extra services budgeted for the Land Agent. 001-463325-083 1)EHICLE r MACHINE "IAIh'TENANCE $ 219 001-46320-067 INSURANCE SELF (219) Cause: The cost of maintaining the Inspection Department fleet was more than er<pected. The offset is from self insurance which was not needed. 001-46399-202 FIXED ASSETS $ -0- Cause: The encumbrance for the communications system was more than the 1985 Budget. This was corrected in the 1986 Budget. ANIMAL CONTROL 001-46520-065 INSURANCE - VEHICLE €< BUILDINGS $ 215 001-46520-048 TRAVEL AND TRAINING (215: Cause: The cost of vehicle and building_ insurance was more than estimated. The offset is from travel and training this was due to personnel turnover. PARKS & RECREATION DEPARTMENT 001-47020-064 UTILITIES $ 473 001-47020-051 r. PROFESSIONAL SERVICES (473) Cause: The cost of utilities for all the parks was slightly more than budgeted. The offset is from the professional sevice budget to draw up plan to renovate Park Maintenance Headquarters. - . w 001-4702:;-065 INSURANCE - VEHICLE & BUILDINGS $ 862 001-410^20-05i PROFESSIONAL SERVICES (862) Cause: The insurance on both vehicle and buildings was more than budgeted. The offset is also from Professional Services. 001-47020-089 TRANS TO YOUTH t ADULT CENTER 759 001-47020-051 PROFESSIONAL SERVICES (759) Cause: The Adult Center budget was not sufficient to cover their essential needs. The Parks Director re- quested this increase. Theoff set is also from Professional Services. 001-47025-080 BUILDT.NG c, GROUNDS MAINTENANCE $ -219 O01 -47025-30B gIKEI1IAY MAINTENANCE (219) Cause: Maintaining all the park areas and playground equipment ran slightly over budget. The offset is from Bikeway Maintenance. SWIMMING POOL 0i1-47120-063 TELEPHONE EXPENSE 266 001-47120-054 CONTRACT SERVICES (256) Cause: The cost of phone service was more than anticipated. The offset is from Contract Services. The cost of closing the pool for the winter was less than budgeted. OOi;47i20 055 INSURANCE VEHICLES & BUILDINGS $ 217 001-47199-110 BUILDING COST (217) Cause: The cost of building insurance was more than estimated. The offset is from the balance of building cost after the wading pool was constructed. OFF-STREET PARKINS FUND 013-40025-1S4 PARKING DECK EXPENDITURES $ 896 013-40020-199 DECK OPERATING EXPENSE (896) Cause: The cost of maintaining the deck facility and fixtures was more than budgeted. The cost of the contract to operate the deck was less than budgeted. SEWER PLANT CONSTRUCT ION FsJNIJ 048-49199-510 PROJECT INSPECTION FEES INELIGIBLE 199 048-49199-5UB PROJECT INSPECTION FEES REGULAR (199) Cause: Unable to determine ineligible part in advance. f 50 WATER AND SEWER FUND 040-48560-039 PURCHASED WATER 040-48650-058 LEASE EXPENSE f 168 (168) Cause: The offsetting adjustment in September for the Communications system ran this account averbudget. The off set is due to not leasing as much equipment as budgeted. TRANSMISSION & DISTRIBUTION G iU-46650-010 IIIMOR EQUIPMENT ii40-48550 100 itiSCELLAP:Euuo x' 142 �c (142) Cause: Replacement pad locks for gates at lift stations and lock=_ used to lack fire hydrant meters on construction sites was left out of the budget. The off set is from unused miscellaneous. METER MAINTENANCE 040-48672-160 CONSTRUCTION MATERIALS FIRE HYDRANT MAINTENANCE 040 -48x,71 -u25 CONSTRUCTION MATERIALS $ 974 (974) Cause: The meter maintenance program was beinq emphasized to prepare for winter in lieu of working on fire hydrants. METER MAINTENANCE 040-48672-1600 EQUIPMENT CHARGES FIRE HYDRANT MAINTENANCE 040-48671-160 EQUIPMENT CHARGES a G15 (915) Cause: The meter maintenance program was being emphasized to prepare for winter in lieu of working an fire hydrants. MAINTENANCE OP DAMS 040-48682-001 SALARIES AND WAGES 040-48682-160 EQUIPMENT CHARGES MAINTENANCE OF TANI(S 040-48677-00i SALARIES AND WAGES 040-48677-160 EQUIPi•4ENT CHAR GEES 2 159 $ 148 (159) (148) Cause: The work. charged to water and sewer on Lake Wilson Dam ran these accounts over budget. The offset is from Tank Maintenance. 51 SEWER P141MTENANCE & COLLECTION 040-48750-080 BUILDINGS & GROUND.5 MAINTENANCE $ 525 040-48750-054 UTILITIES (525) Cause: This was the charge of the City crews preparing to move to the Operations Center. The offset is from unused utility expense. WORK FOR OTHER DEPARTMENTS 640-43761-ri25 CONSTRUCTION MATERIALS s 562 Cause: The major expense is for work done at Lake Wilson for the Parks Department. The offset is from the additional revenue received Construction Other Departments. SEWER MAINS MAINTENANCE 040-48775-160 EQUIPMENT CHARGES $ 755 040-48775-054 CONTRACT atrvICES (755) Cause: The adjustment requested in September ran this account over.budget. This offset is from Contract Services. POLLUTION CONTROL PLANT 040-43850-044 PUBLICATIONS AND DUES $ 275 040-4885+1-003 LAB SUPPLIES (275) Cause: The cast of a manual and a diskette for micro computer quality control program to be used by the laboratory. The offset is from laboratory supplies. 040-48850-063 TELEPHONE EXPENSE $ 596 040-48850-064 UTILITIES . (596) Cause: The 1985 budget included purchasing of a new phone system. We did not purchase this system because we were waitinq for ail of our needs to be outlined. Therefore the lease of the present system ran this account over budqet. The offset is from unused utility expense. its+0-48850-161 i^.aINT"tNANC'e ur SMALL EbL'IFi1ENT $ 806 040-48850-'d.) VEHICLE 2- MACHINE N."!NTEN NCE (806) Cause: The cost of maintaining tie small equipment was more than anticipated. The offset is from the budget to maintain and operate vehicles which have a city vehicle number assigned to them. 52 CUSTOMER ACCOUNTING & COLLECTIONS 040-48955 055 IA1SU'r;AilCE VEHICLES 3: BUILDIPISS $ 876 040-43956-009 OFFICE SUPPLIES AND PRINTING (876) Cause: The cost of vehicle and building insurance was more than estimated. The offset is due to not needing as many printed forms as budgeted. 040-489`6-081 VEHICLtt &. MACHINE PIA INTENANCE L 235 040-48956-009 OFFICE SUPPLIES 8: PRINTING (285) Cause: The cost of maintaining meter reading fleet was more than estimated. The offset is from unused copy expense. 040-49957-001 SALARIES AND WAGES t 301 040-48957-049 POSTAGE (301) Cause: The adjustment requested in September for $970 was not enough to cover the total salary cost due to complying with Fair Standards Labor Act. ADPIINISTRATION iND ENGINEERING 040-49050-tJ65 INSURANCE - VEHICLES & BUILDINGS $ 979 040-49050-':109 OFFICE SUPPLIES PRINTING (979) Cause: The cost of vehicle insurance was more than expected. The offset is from unused copy expense. 040-49050-313 T BILL HANDLING FEES $ 110 040-49050-009 OFFICE SUPPLIES & PRINTING (110) • Cause: This is the expense associated with purchasing • Federal Treasury Notes. This is done if the return an these investments is higher than certificates of deposit. The offset is also from Office Supplies and Printing. WATER & SEWER CAPITAL ACCOUNTS SEWER MAINTENANCtt i*. COLLECTION 040-48795-0'01 SEWER MAINS - SALARIES AND WAGE: $ F 040-48795-025 SEWWER ..... CJ';STRUCTION MATERIALS (713) Cause: The State chanced their project on Gregg Street therefore the City had to relocate a portion of the sewer lines. The offset is from unused construction materiels. �3L 040-49799-202 FIXED ASSETS x 144 040-48799-110 BUILDING COST (144) Cause: The adjustment for the Communications System requested in September was short by the above amount. The offset is due to the reroofinq of the sewer lift stations costing less than budgeted. POLLUTION CONTROL PLAiMT 040-48899-110 BUILDING COST $ 193 040 -4B899 -20i) VEHICLES EQUIPMENT (193) Cause: The cost of replacing ceiling and light fixtures in the breakroom was more than expected. Tha offset is due to not purchasing the lawn mower. SANITATION FUND 050-48015-009 OFFICE SUPPLIES & PRINTING F 207 050-48015-010 MINOR EQUIPMENT (207) Cause: Purchasing telephone message books and changing the file system ran this account over budget. The off- set is from unused minor equipment. 050-48020-049 TRAVEL I ?RAINING a 74 050-48020-061 SOLID WASTE DISPOSAL (374) Cause: The cost of travel and meetings associated with the Solid Waste Incinerator was more than budgeted. The offset is from the landfill contract price increase being less then anticipated, AIRPORT OPERATION „ MAINTENANCE FUND 055-40010-072 SOCIAL SECURITY TAX 321 055-40010-066 INSURANCE - HEALTH (321) Cause: This is the social security paid on the salary earned by the Administrative Assistant due to working more hours than budgeted. CEO AND PARKING FACILITY FUND 069-49640-144 TRUSTEE FEES $ 1775 069-49642-101 PAYING AGENTS FEE (135) Cause: The trustee fees was included in the paying agents fees budgeted account. 54 - 069-4984<-1gi PAYING AGENTS FEES ISO 069-49842-144 TRUSTEE FEES (150) Cause: The paying agents fees are based on the number of bonds paid of, per payment. Since we paid off this entire issue the fee was larger. The offset is from unused trustee fees. INDUSTRIAL PARK FUND 014-40020-108 STREET CONSTRUCTION $ 428 014-40020-109 SEWER LINE CONSTRUCTION (428) • Cause: This is due to the over run on construction of Leeper Street in the Industrial Park. The offset is from Sewer Line Construction. SHOP FUND 070-49910-066 INSURANCE - HEALTH t 123 070-49910-066 PENSION CONTRIBUTION (123) Cause: One employee changed from individual policy to a family policy during the year. The offset is available because all employees eligible for the pension plan did not join. fl'fl 49915 009 OFFICE SUPPLT:ES AND PRINTItdG s 136 070-49915-010 HINOR EQUIPMENT• (136) Cause: The cost of printing the shop work orders was more than budgeted. The offset is from unused minor equipment. 070-49920-041 UNIFORMS & PERSONAL EQUIPMENT $ 121 070-49920-048 TRAVEL AND TRAINING (1221) Cause: The budget as not sufficient to cover rental and cleaning cost for all mechanics. The offset is from unused travel and training. o70 -49925-0S0 BUILDINGS A.. GROUNDS MAINTENANCE $' 628 070-49920-064 UTILITIES (628) Cause: The cost of maintenance supplies such as floor sweep and paper towels was mrae than expected. The offset is from the utility account. 55 BUILDING MAINTEiNANCE rUND 071-45710-001 SALARIES AND WAGES 922 071-45710-06B PENSION.CONTRIBUTION5 (922) Cause: The last payroll earned in 1984 was charged to the 1985 Budget. The offset in pension contribution is due to personnel turnover. 071-45710-198 WORKERS COMPENSATION INSURANCE $ 825 071-45720-054 CONTRACT SERVICES (825) Cause: The budget for Worker's Compensation insurance was omitted in error. The offset is from unused contract services. POLICE PENSION FUND 080-40020-042 PENSION WITHDRAWAL $ 83B 080-40020-122 PENSION EXPENSE (BIB `l Cause: Two employees left the Fayetteville Police Department in 1985. Their contributions total more than the budqet. The offset.is from unused pension paid retired officers. FIRE PENSION! FUND 08140020-052 AUDIT EXPENSE $ 128 081-40020-042 PENSION WITHDRAWAL (128) Cause: Due to the number of retired firefighters, both part-time and full-time, the pension expense was more than anticipated.