HomeMy WebLinkAboutResolution 4619 B -4319 (numbering error) Committment of Special Revenue Funds Balance COMMISSION RESOLUTION NO. 4319
A RESOLUTION OF THE CITY COMMISSION OF BOZEMAN, MONTANA,
TO APPROVE COMMITMENT OF SPECIAL REVENUE FUND BALANCES IN
ACCORDANCE WITH GASB STATEMENT NO. 54
WHEREAS, the Governmental Accounting Standards Board (GASB) has issued
Statement No. 54—Fund Balance Reporting and Governmental Fund Type Definitions,
which changes the terminology and classifications used for fund balance reporting on
balance sheets of Governmental Funds; and
WHEREAS,the Finance Department has reviewed the new terminology and
classifications; and
WHEREAS, the Finance Department recommends that the fund balance and all
future revenues in the Americans With Disabilities Special Revenue Fund be committed
to support Americans With Disabilities; and
WHEREAS,the Finance Department recommends that the fund balance and all
future revenues in the Community Housing Special Revenue Fund be committed to
support Community Housing; and
i
WHEREAS,the Finance Department recommends that the fund balance and all
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future revenues in the Development Impacts Special Revenue Fund, also known as the
i
"Big Box Fund", be committed to support community issues such as affordable housing
f,
and economic development; and
is
Page 1 of 4
A
Resolution No.4319,Adopting GASB Statement 54 for Special Revenue Funds
WHEREAS; the Finance Department recommends that the fund balance and all
future revenues in the Disaster Relief Special Revenue Fund be committed to support
disaster relief efforts; and
WHEREAS,the Finance Department recommends that the fund balance and all
future revenues in the City of Bozeman-Gallatin County Drug Forfeiture Special
Revenue Fund be committed to support joint drug law enforcement efforts; and
WHEREAS, the Finance Department recommends that the fund balance and all
future revenues in the Fire Department Capital&Equipment Special Revenue Fund be
committed to purchase buildings, vehicles,equipment, and property for the Fire
Department; and
WHEREAS,the Finance Department recommends that the fund balance and all
future revenues in the Fish, Wildlife and Parks Management Special Revenue Fund be
committed to support parks and recreation areas under joint management by the City of
Bozeman and the State of Montana Fish,Wildlife and Parks Department; and
''WHEREAS,the Finance Department recommends that the fiend balance and all
future revenues in the Highway Safety Special Revenue Fund be committed to reducing
the severity of accidents as well as reducing the number of accidents on all public roads
and highways, including intersections; and
WHEREAS,the Finance Department recommends that the fund balance and all
future revenues in the Insurance Proceeds Special Revenue Fund be committed to the use
of insurance claim reimbursements to repair or replace damaged or destroyed City
property and equipment; and
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Resolution No,4319,Adopting GASB Statement 54 for Special Revenue Funds
WHEREAS, the Finance Department recommends that the fund balance in the
Law and Justice Lease Special Revenue Fund be committed to the allocation of the lease
of space in the Gallatin County Law&Justice center for the City's Police Department
and Municipal Court; and
WHEREAS,the Finance Department recommends that the fund balance and all
future revenues in the Parks Master Plan Development Fund be committed to support
Park Improvement Grant projects, AND;
WHEREAS, the Finance Department recommends that the fund balance and all
future revenues in the Police D.A.R.E Special Revenue Fund be committed to support
Drug Abuse Resistance Education; and
WHEREAS,the Finance Department recommends that the fund balance and all
future revenues in the Senior Transportation Special Revenue Fund be committed to
support public transportation for senior citizens; and
WHEREAS,the Finance Department recommends that the fund balance and all
future revenues in the Story Mansion Special Revenue Fund be committed to support
operating expenses of the Story Mansion;
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Resolution No.4319,Adopting GASB Statement 54 for Special Revenue Funds
NOW THEREFORE BE IT RESOLVED that the City Commission of the City of
Bozeman hereby accepts the aforementioned recommendations.
PASSED AND APPROVED this 13"' day of June, 2011.
JEFF � USS
Ma
x'
A U Olik
rm' yA LI . ; C C
ie Q
APPROVED AS TO FORM:
SULLIVAN
Attorney
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CHANGES IN FUND BALANCE/WORKING CAPITAL
CHANGES IN FUND BALANCE/WORKING CAPITAL
projected Beginning 1 Estimated AppropriationsNt Budgeted Ending
1 Fund Balance/ Revenues I Fund Balance/
I Working Capital I I 1 Working Capital
# ;Gene a Fund
010 ';General Fund 4,505,743 $ 23,587,268 ! $ 24,121,974 $ 3,971,037
1
(Special Revenue Funds I _.._,... ..._._....- _
100 IPlanning_Fund 218,084 1 727,260 1 657,504 287,840
--- -.. -
103 Wealth-Medical Insurance ! 62,113 1 2,002,219 ' 2,002,219 62,113
104 (Liability Insurance (17,714)1 - (17,714)
105 IP.E.R.S, Fund 22,601 - 22,-60
--- - -- - -. .- 1
106 Police Pension Fund 18,918
18,918
107 (Fire pension Fund 10,808 i - - 10,808
108 ;Community_Transportation 49,646 22,166 : 10,515 • 29 61, 0
-29
109 ;Highway Safe#y Improvement Pre)ects 21,877 I - - 21,877
110 ;Gas Tax Apportionment 601,684 ; 668,460 656,504 ; 613,644
- - --
111 (Street Maintenance District } 237,219 1 4,197,972 ! 3,883,679 1 551,512
112 ;Tree Maintenance ! 156,784 ' 431,500 . 439,452 148.832
113 !Fire Impact Fee ; 17,500 ; 150,0661 167,500 +'
114 ;Street Impact Fee i 7,589,881 i 700,000 879,400 7,410,.481
115 (Building Inspection Special Revenue 636,517 ! 869,600 ; 803,136 702,981
116 ;Dowtown Improvement District i 656,312 i 1,100,158 1 1,242,878 I 513,692
118 ;HUD Projects
119 Economic Developrngnt Loan Fund
120 ?Community Housing Y 319,432 i 50,000 ; 40,000 I 329,432
. ...... _. . . • ._.. --- . . • . _.
121 ;Housing Revolving Loan Fund 63,219 7,000 I 14,400 ; 55,819
122 (Blast Clean Up Loans
125 ;Drug Forfeiture - - ! (65,832)1 187,000 166,601 (45,433)
128 I Fish Wildlife And Park Management Area: 26,6351 - j - 26,635
129 1,9peciol Projects-Recovery Act,, ARRA
130_1A_mericans With Disability Act 4,2104,210
- _ _ . ......_. . _-
131 f Beautification Of Bozeman 1,389 1 ! - 1,389
133 (Recreation Department Special Revenue 1 17,330 1 1,000 ; 1,000 1 17,330
135 1Gemetery Department Special Revenue 2,2801 , - 1 - 1 2,280
136 ,Park Department Special Revenue 10,270 1 5,500 1 12,000 I - 3,770
137 !Library Department Special Revenue 1_ 11,4361 5,200 j 7,900 1 8,736
138 ;Law&Justice Center - 445,374 1 - ! 20,600 425,374
139 Police Department Special_Revenue 288,9331 104,500 4 82,322 1 311,111
140 1Police Domestic Violence - 1,260 I - __- ----
__ 1,250
142 Sustainabi8ity Grant _ 1
143 1T1F_N 7th Corridor ------ _..---�- .-_...__-23,545_1,•,,__274,000 i 505,000 ! 207,455}
144 1TIF NE Urban Renewal ! 116,5621 63,900 1 76,0001 105,462
145 ITIF Mandeville Industrial 172,853 1 34,000.1 - 138,853
146 ILightinc�Dist.'s (146-170,1s1,1a2,200-224) I 492,275 I 315,000 1 315,000 1 492,275
174 ;Victim Witness Advocate 369,091 1 76,000 ! 113,020 1 332,071
---- - - -
175 ;SeniorTransportation 31,018 ( 82'400 1 82,400 I 31,018
176 ;Business Improvement District 1 3,588 I 114,000 1 114,000 3,588
179 blaster Relief Fund 87,560 j 2,000 I - 89,560
CHANGES IN FUND BALANCE/WORKING CAPITAL
- - -- -- - --------------FY 12-------------_-------------- ------------
Projected Beginning; Estimated Appropriations Budgeted Ending
Fund Balance/ j Revenues Fund Balance/
Working Capital i Working Capital
183 iFire Department Special Revenue ! 32,569 - - 32,569
184 !Parks Master Plan Develop 146,4fi4 I - 146,464
185 llnsurance Proceeds _ _
186_IDevelopment Impacts 655,722 1 8,000 I - 663,722
187 (Fire Department Equipment (122,117)I 334,6001 - 212,483
188 (City/County Drug Forfeiture ; 263,5921 55,000 ! I 318,592
189 SStory Mansion Special Revenue 35,515 1 40,000 i 34,6751 40,840
191 ;Tourism BID 20,955 1 - 20,955
850 (Park Land-Cash in Lieu 190,563 I - 190,563
'Total S ecial Revenue Funds 13 538,889 1 12,628,429 12 326 101 i 13,841,217
� _ I I
# 'Debt Service Funds ! I
300 ;Special Impro meet District Revoly, Fund 1,228,196 I 20,000 - 1,248,196
301 'Library Bonds 192,143 j 314,849 ! 316,132 190,860
302 !Bond P & 11995 Transportation Protects (237,611)j 469,088 428,066.1 {196,689)
305 'TIF 2007 Downtown Bonds I •„ (3,384)1 424,878 424,878 -.. .__(3,384)
310 isiD Funds 2,096,4241 1,500,000 : 1,500,000 1 2,096,424
(Total Debt Service Funds 3,275,768 1 2,728,816 2,669,076 i 31335,507
!Construction Funds
Capital Projects
I
;Enterprise Funds
600 :Water 10,916,5091 6,127,297 14,542,0981 2,501,708
610 !Water Impact Fee-Net Assets i 7,791,746 1 476,000; 5,250,0001 3,016,746
620 'Waste Water 6,698,497 1 6,253,452 ' 7,021,8641 51930,085
630 !Waste Water Impact Fee-Net Assets I - - 404,00011 404,000; -
640 1Solid Waste 762,600 1; 2,496,811 : 2,587,0421 662,269
650 1 Parking Enterprise 1 (22,639)1 336,350 392,690 i 78,979
Total Enterprise Funds 1 26,136,613 1 16,092,910 30,197,694 1 12,031,829
I
,Internal Service Funds ! 1 1
710 lVehicle Maintenance Shop 37,240 1 794,1641 748,716 82,688
720 !Health-Medical Self-Insurance Fund (18,055)1 3,480,000 I 3,490,000
ITotal Internal Service Funds J 19,185- 4,274,1641 4,238,716 l K633
1 Permanent Funds
800 16emete Perpetual Care 581,071 I 92,0001 - 673,071
/Total Permanent Funds ! 581,071 1 92,000 - 673,071
I
;Total All Funds I 48,057,269 1 59,403,586 I 73,553,561 33,907,294
49
FY12 City Manager's Recommended Budget City of Bozeman,Montana
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