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HomeMy WebLinkAbout1989 Resolution No. 022-R~SOLUTION NO. , orles of l.9 89 A RESOLUTION AMLNDING THE 198& BUDGET , WHEREAS, the City Council of the City of Englewood, Colorado, desires to make certain changes to the 1988 Budget : NO\/, TH EREFORE , BE IT RE SO LVED , by the Ci ty Council of the City of Englewood, Colorado, as follows: Sect i on l . The following change in source and application of funds ls hP:.:eby 1nr1de in t he Golf Course Fund : Source of Fu nds Go lf Cour se Fund Balance $36,000 Application of Fund s Golf Course Administration $36,000 Sect ion 2. The Ci ty Manager and Direc tor of Finance are he reby -to make the a bove changes to the 1988 Budge t of the City of Englewood, ADOPTED AND APPROVED this l?Ht daLf <J/etd_, 1989 . ATTE ST: ' . I .. l r/t,fc'C/fl Ci t y Cl erk ... ,.;';, .. £: 1 authorized 1, Patricia H. Crow, icy Clerk of the City of Englewood, Co lorado, do hereby certify that the above and foregoing i s a true, accurate and complete c opy of Resolution No . .<2!...d_, Serles of 1989. ~,v ,;J~r Pat ric i a H. Crow \ COUNCIL COMMUNICATION DATE April 17 , 1989 INITIATED BY STAFF SOURCE PREVIOUS COUNC I L hCTION AGENDA ITEM 11 (e ) SUBJECT 1988 Budget Adjustment Golf Course Fund Finance Department • Margaret Freeman, Director Margaret Freeman The only prev i ous amendmen t to the 1988 Budget was Rbsolution No . 92, Series of 1988 a pprovec on 12 -19-88, that trans ferre d $168,000 from the General Fund fund balance to the Self• In s urance Fund . -ACTION PROPOSED Appr o ve a motion to ad op t a resolution amending the 1988 Golf Course Fund Budget . BACKGRO UND As of December 14, 1988, all fund s ' 1988 op e rating budgets were within the legal adopt1Jtl budgets ,1 nd t he o nl y adjus tm e nt r ~qu ired and requested v ia llesolution 92 , 1988 w,1s the trans f e r to the Se lf -Insurance Fund from the General Fund . As of this date , t he City 's i nterna l 1988 financ ial audit has been completed and the outside aud ito rs , Price Wate rh ouse , are e xp ected to complete their audit by Ma y 12, 1989 . All fund s a re wi t hi n th e ir l ega l 1988 budget except Golf Course Fund . Th e Ci t y 's au di t and f i nal 1988 accounting adjustments resl·lted in the Golf Course Fund be i ng ove r 1988 exp end i t ures budget. Total 1988 adopted revenue budget was $7 72 ,000 while ac t u a l 1988 r evenues we re $888,114, resulting in $116,114 more col - l er t ed ove r budge t . To ta l 1988 ex pe nd iture budget was $939,626 while total actual expe nd l tu res ,e r e $97 5 ,571, r e sulting in $3 5 ,945 over budget . Attachment A is a sche du l e of re ve nues and ~xpe nd i tures as of 12 ·31-88 . Ex am inat i on o f t he Go lf Course Fund found that "costs of goods sold" (items pur• cha s ed fo r resale t hrou gh the Pro Shop) exceeded budget by $18 ,895. The budget for - he Golf Course Manager position was not included for 1988 and thus personnel oer• ices was $17,050 over 1988 budget . Tho poaltlon was created and filled ln Novem • e r, 19 87 and no 1988 budge t appropriation waa ever made . If the b udget approprla· tion for the Golf Co urse Manage ... po s ition had been made, the fund would have been wlthln t he 1988 adopted budge t . FINANCIAL The propos ed budget transfer would be allocated from the Golf Course Fund fund balance and the fund balance after the $36 ,000 transfer , at 12 -31-89 would be $277,127. Rl!:COMIIENDATION In order t o comp l y with State statute requirements, C.R .S ., 29-1 -111 , of a legal budget , the budget a djus t me nt of $36,000 ls required to meet the actual 19 88 expen· dltures . It ls recommended that City Council adopt a Resolution amending the 1988 budget o f the Go lf Course Fund. "Nbmhipl l,tin fm /1,\t,h .. 5 on h v11 htnh sion, llisctll1n1oos Ad1inistntion1ndgtntr1l t Co11oditiH ,1nd contr1etul 11rvicts Acquisition of prop,rly, phnt ,nd tqalpml Dtbt ltnlct D,pmi,tio, lbs½ of qood, IDI d E1ptnsts ud Tr•nshrs m,m 26,615 95,511 53,8'5 I 1,007 1762 I ATTACHMENT A FltlAL UNAUO mo &lllf CDIJISE FIIIID SCHEDlR.E OF REVENUES AQ EIPEISES • IUD&ET AQ ACTUAL ltM END£11 DECEIIJER ll, ma RE\'EIIJES Rtv1nu11 ,nd Conlribullon1 Blldqtl Y1ri1blt Ill Fmr,blt Altndtdl lllnfmr,lhl ------------------·------ Encu1brancts Dtct1btr ll, C1pihl 1988 Dulhy 7ll 23,915 I umm hbt Senic, Encu1br1nc11 and DtcHbtr 31, Dtpml,tion 1987 24,079 494,0ll 110,862 l0,821 225,019 l,lOO 888,114 :z::a ::r::11":1 lot,t Actu,I • I 645,655 38,892 195,5711 11701 186,569 23,945 65,507 53,995 I 20,000 4,079 400,000 94,0ll 110,000 8.12 25,000 5,821 217,000 1,019 l,lOO 772,000 I 116,114 :::r:i::;::::: 1:::1:ss::: ludqtl Yuhnct lu Fnor1bh Amdtdl lllnfmr,bltl --------------- 502,538 llll,1171 292,669 106,100 ll,510 19,565 65,909 102 35,000 111,ffll 7ll I 7J,m I 156,'791 11701 1 m,m I m,m I m,m1