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MILLCREEK, UTAH ORDINANCE NO. 24-32 AN ORDINANCE AMENDING THE 2023-24 FISCAL YEAR BUDGET WHEREAS, the Millcreek Council (“Council”) met in a regular session on June 24, 2024, to consider, among other things, amending the budget for the 2023-24 fiscal year; and WHEREAS, the City Administration has presented a proposed amendment to the 2023- 24 fiscal year budget (see attached Exhibit identified as FY 2023-24 Budget Amendment and WHEREAS, on June 6, 2024, notice of a public hearing to consider the recommended amendment to the 2023-24 budget was published on the Utah Public Notice website, the Millcreek website, and at City Hall; and WHEREAS, on June 24, 2024, a public hearing to receive public comment to consider the amendments to the 2023-24 fiscal year budget was held at the Millcreek City Hall located at 1330 E Chambers Avenue, Millcreek, Utah; and WHEREAS, all interested persons in attendance at the public hearing were given an opportunity to be heard, for or against, amending the budget for the 2023-24 fiscal year; and WHEREAS, it is the intent and desire of the city to comply with all applicable State and local laws regarding the adoption of and the amendment to the 2023-24 fiscal year budget; and WHEREAS, the Council finds that it has satisfied all legal requirements required to amend a budget. NOW, THEREFORE, BE IT ORDAINED by the Council that the budget for the 2023- 24 fiscal year is hereby amended as set forth in the attached Exhibit identified as FY 2023-24 Budget Amendment This ordinance shall take effect upon passage and posting as required by law. PASSED AND APPROVED this 24th day of June 2024. MILLCREEK By: Jeff Silvestrini, Mayor ATTEST: Elyse Sullivan, City Recorder ---PAGE BREAK--- Roll Call Vote: Silvestrini Yes No Catten Yes No DeSirant Yes No Jackson Yes No Uipi Yes No CERTIFICATE OF POSTING I, the duly appointed recorder for Millcreek, hereby certify that: ORDINANCE 24-32: AN ORDINANCE AMENDING THE 2023-24 FISCAL YEAR BUDGET was adopted the 24th day of June, 2024 and that a copy of the foregoing Ordinance 24- 32 was posted in accordance with Utah Code 10-3-711 this day of June 2024. Elyse Sullivan, City Recorder ---PAGE BREAK--- Acct Number Acct Description Original Budget Current Budget Projected Amount Budget Amendment Final Budget Comments / Budget Notes Fund: 100 - General Fund Gen Fund Revenues Taxes 100-3100-3101 Property Taxes - Current 11,820,595 11,820,595 11,876,000 11,820,[PHONE REDACTED]-3102 Property Tax - PY Delinquent 110,000 200,000 90,000 200,[PHONE REDACTED]-3103 Property Tax - Fee in Lieu 300,000 400,000 100,000 400,[PHONE REDACTED]-3131 Sales Tax 13,750,000 14,750,000 15,250,553 400,000 15,150,[PHONE REDACTED]-3132 Energy Sales & Use Tax - Electricity 2,300,000 1,850,000 1,982,989 100,000 1,950,[PHONE REDACTED]-3133 Energy Sales & Use Tax - Natural Gas 450,000 1,919,552 1,250,000 1,700,[PHONE REDACTED]-3135 Room Tax 7,500 7,500 10,345 2,500 10,[PHONE REDACTED]-3138 Transit & Highway Taxes 1,300,000 1,300,000 1,354,633 50,000 1,350,000 based on YTD actual and/or projected amts 100-3140-3141 Franchise Taxes - Cable 550,000 550,000 546,833 550,000 Source Category Total 1,992,500 Licenses & Permits 100-3200-3210 Business Licenses 700,000 700,000 750,000 50,000 750,[PHONE REDACTED]-3221 Building Permits 800,000 1,500,000 1,700,000 175,000 1,675,[PHONE REDACTED]-3226 Encroachment Permits 500,000 500,000 400,000 (100,000) 400,000 Source Category Total 125,000 Charges for Services 100-3420-3425 Plan Checking Fees 200,000 800,000 925,000 125,000 925,[PHONE REDACTED]-3426 Zoning and Subdivision Fees 200,000 212,000 250,000 38,000 250,[PHONE REDACTED]-3443 Sales Revenue - Public Markets 95,000 100,000 100,[PHONE REDACTED]-3462 Rentals Booth/Equip - Business Mkt 6,551 6,500 6,[PHONE REDACTED]-3491 Administrative Fees 110,000 110,000 110,000 284,218 394,218 $ 61,308 - Millcreek Cntr CRA $222,500 - West Millcreek CRA $ 410 - Woodland Ave CRA Source Category Total 553,718 Fines and Forfeitures based on YTD actual and/or projected amts 100-3500-3520 Code Compliance Fines 20,000 35,000 34,500 35,000 Source Category Total - Miscellaneous Revenue 100-3600-3601 Miscellaneous Revenue 25,000 200,000 100,000 125,[PHONE REDACTED]-3610 Interest Income 750,000 1,500,000 1,500,[PHONE REDACTED]-3612 Building Surcharge - .15% x 1% 2,500 2,500 2,500 Source Category Total 102,500 Contributions 100-3620-3621 Donations 232,000 258,485 13,000 245,000 Source Category Total 13,000 Other Financing Sources 100-3900-3920 Budgetary Use of Fund Balance 903,946 34,950 188,282 223,232 Source Category Total 188,282 Total General Fund Revenue 2,975,000 FY 2023-24 Budget Amendment #4 ---PAGE BREAK--- Acct Number Acct Description Original Budget Current Budget Projected Amount Budget Amendment Final Budget Comments / Budget Notes Gen Fund Expenditures Mayor & City Council 100-4110-6300 Meeting Expenses 2,500 4,000 1,500 4,[PHONE REDACTED]-3100 Professional Services 147,000 143,000 135,000 (1,500) 141,[PHONE REDACTED]-6100 Miscellaneous Exp. 5,000 3,400 2,000 (500) 2,900 line-item adjustments within department 100-4110-8200 Events 1,600 2,000 500 2,100 Department Totals - City Management 100-4210-1100 Salaries 231,000 231,000 233,295 3,500 234,[PHONE REDACTED]-1400 Employee Benefits 58,000 58,000 53,579 (3,500) 54,[PHONE REDACTED]-2300 Travel 2,500 2,500 3,375 1,000 3,500 line-item adjustments within department 100-4210-3100 Professional Services 7,500 7,500 (1,500) 6,[PHONE REDACTED]-6100 Miscellaneous Exp. 7,500 6,500 7,000 500 7,000 Department Totals - Legal 100-4230-3100 Professional Services 250,000 252,250 275,000 75,000 327,250 based on YTD actual and lag in billing 100-4230-3200 Contracted Services 260,000 260,000 80,000 (180,000) 80,000 Justice Court contract is all-inclusive Department Totals (105,000) Public Safety 100-4240-3200 Contracted Services 15,732,985 15,732,985 (15,631,222) 101,[PHONE REDACTED]-3210 Law Enforcement - UPD Contract 15,006,222 15,006,222 15,006,[PHONE REDACTED]-3215 Law Enforcement - Events & Security 7,500 10,000 10,000 line-item adjustments within department 100-4240-3220 Animal Services - SLCo Contract 611,114 615,000 615,000 Department Totals - Recorder's Office 100-4310-1300 Overtime 5,000 5,000 move OT exp from Bus Licensing to Recorder Department Totals 5,000 - Building Services 100-4410-1100 Salaries 785,000 785,000 822,309 50,000 835,[PHONE REDACTED]-1300 Overtime 2,500 7,500 3,541 (3,000) 4,[PHONE REDACTED]-1400 Employee Benefits 370,000 370,000 324,157 (30,000) 340,[PHONE REDACTED]-2100 Books, Subscriptions & Memberships 8,500 8,500 3,412 (5,000) 3,500 line-item adjustment within department 100-4410-2235 Travel 9,000 9,000 4,304 (2,500) 6,[PHONE REDACTED]-3100 Professional Services 90,000 80,000 40,507 (9,500) 70,500 Department Totals - Communications & Programs 100-4510-1100 Salaries 180,000 210,000 212,191 5,000 215,[PHONE REDACTED]-2230 Conferences & Training Registration 2,000 2,000 - (2,000) - 100-4510-2240 Uniforms - - 312 500 [PHONE REDACTED]-2245 Meeting Expenses - - 231 250 [PHONE REDACTED]-2400 Office Supplies - - 501 500 500 line-item adjustment within department 100-4510-2410 Postage & Shipping 75,000 75,000 88,922 15,000 90,[PHONE REDACTED]-2450 Printing 75,000 100,000 88,323 (10,000) 90,[PHONE REDACTED]-2605 Equipment & Supplies 2,500 2,500 - (2,500) - 100-4510-6100 Miscellaneous Exp. 2,000 1,300 672 (500) [PHONE REDACTED]-8300 Community Programs 60,000 60,000 19,598 (6,250) 53,750 Department Totals - ---PAGE BREAK--- Acct Number Acct Description Original Budget Current Budget Projected Amount Budget Amendment Final Budget Comments / Budget Notes Economic Development 100-4610-1100 Salaries 55,000 55,000 53,993 5,000 60,[PHONE REDACTED]-1400 Employee Benefits 28,000 28,000 16,322 (5,000) 23,000 line-item adjustment within department Department Totals - Finance 100-4710-1100 Salaries 372,000 412,000 407,310 5,000 417,[PHONE REDACTED]-1200 Part-Time Wages 65,000 70,000 42,993 (5,000) 65,[PHONE REDACTED]-1400 Employee Benefits 135,000 150,000 119,252 (22,500) 127,[PHONE REDACTED]-2100 Books, Subscriptions & Memberships 250 1,500 2,042 500 2,000 line-item adjustment within department 100-4710-2235 Travel 1,500 1,500 3,759 2,000 3,[PHONE REDACTED]-3100 Professional Services 20,000 17,500 38,586 20,000 37,500 Department Totals - Human Resources 100-4720-1500 Worker's Comp Insurance 45,000 45,000 30,905 (10,000) 35,000 WC rates lower than anticipated Department Totals (10,000) Non Departmental 100-4730-2100 Books, Subscriptions & Memberships 1,483 1,500 1,[PHONE REDACTED]-2210 Employee Engagement 20,000 25,316 5,000 25,[PHONE REDACTED]-2450 Printing 2,000 2,884 1,000 3,000 based on YTD actual and/or projected amts 100-4730-2605 Equipment & Supplies 2,500 2,873 500 3,[PHONE REDACTED]-6200 Bank Charges 70,000 80,000 89,386 20,000 100,000 Department Totals 28,000 Business Licensing 100-4740-1100 Salaries 122,000 132,000 131,224 3,500 135,[PHONE REDACTED]-1400 Employee Benefits 75,000 80,000 73,885 (3,500) 76,500 line-item adjustment within department Department Totals - Facilities 100-4810-1100 Salaries 121,750 129,250 129,063 3,500 132,[PHONE REDACTED]-2230 Conferences & Training Registration 4,000 2,500 (2,500) 100-4810-2235 Travel 3,000 1,000 (1,000) 100-4810-2600 Building Maintenance 40,000 40,000 58,631 30,000 70,000 line-item adjustment within department 100-4810-2670 Utilities 300,000 298,900 171,543 (30,000) 268,[PHONE REDACTED]-3100 Professional Services 205,000 70,000 11,764 (40,000) 30,[PHONE REDACTED]-3200 Contracted Services 135,000 167,545 40,000 175,000 Department Totals - Vehicles 100-4830-2605 Equipment & Supplies 10,000 10,000 741 (5,500) 4,500 line-item adjustment within department 100-4830-2650 Vehicle Maintenance 25,000 25,000 30,746 5,500 30,500 line-item adjustment within department 100-4830-7500 Vehicles 141,000 152,585 12,000 153,000 based on YTD actual and/or projected amts Department Totals 12,000 I.T. 100-4840-2510 Software - 300,000 265,310 (15,000) 285,[PHONE REDACTED]-2605 Equipment & Supplies 325,000 25,000 11,801 (10,000) 15,000 line-item adjustment within department 100-4840-2670 Utilities 35,000 35,000 43,072 10,000 45,000 line-item adjustment within department 100-4840-3100 Professional Services 150,000 150,000 176,704 30,000 180,[PHONE REDACTED]-6100 Miscellaneous Exp. 2,000 2,000 (2,000) - based on YTD actual and/or projected amts 100-4840-7450 Equipment 35,000 35,000 115,000 80,000 115,000 Department Totals 93,000 - ---PAGE BREAK--- Acct Number Acct Description Original Budget Current Budget Projected Amount Budget Amendment Final Budget Comments / Budget Notes Planning & Zoning 100-4910-1100 Salaries 820,000 860,000 838,640 (15,000) 845,[PHONE REDACTED]-1400 Employee Benefits 310,000 330,000 289,161 (20,000) 310,[PHONE REDACTED]-3100 Professional Services 200,000 130,000 87,259 (35,000) 95,000 based on YTD actual and/or projected amts 100-4910-3200 Contracted Services 30,000 30,000 6,773 (15,000) 15,[PHONE REDACTED]-6100 Miscellaneous Exp. 2,500 15,000 273 (12,500) 2,500 Department Totals (97,500) Engineering 100-4910-1200 Part-Time Wages 10,000 5,000 8,221 4,000 9,000 line-item adjustment within department 100-4910-1400 Employee Benefits 215,000 215,000 187,432 (4,000) 211,000 line-item adjustment within department 100-4910-3100 Professional Services 200,000 197,000 10,810 (50,000) 147,000 Department Totals (50,000) Community Life - Events 100-5720-1100 Salaries 144,000 144,000 186,393 45,000 189,[PHONE REDACTED]-1200 Part-Time Wages 32,000 32,000 42,378 10,000 42,[PHONE REDACTED]-1400 Employee Benefits 55,000 55,000 55,935 5,000 60,000 based on YTD actual and/or projected amts 100-5720-2415 Advertising 4,000 21,587 17,500 21,[PHONE REDACTED]-2450 Printing 6,000 11,667 6,000 12,[PHONE REDACTED]-2605 Equipment & Supplies 5,000 5,000 1,400 (3,500) 1,[PHONE REDACTED]-8200 Events 350,000 760,500 684,835 (10,000) 750,500 line-item adjustment within department 100-5720-8270 Venture Out! - Citywide activities 8,574 10,000 10,000 line-item adjustment within department Department Totals 80,000 Public Markets 100-5730-2240 Uniforms 138 200 [PHONE REDACTED]-2450 Printing 5,000 6,344 1,500 6,500 line-item adjustment within department 100-5730-6100 Miscellaneous Exp. 5,000 5,000 1,342 (1,700) 3,300 Department Totals - Adventure Hub Facilities 100-5750-1100 Salaries 82,000 97,000 124,918 15,000 112,[PHONE REDACTED]-1200 Part-Time Wages 42,500 55,000 57,367 5,000 60,[PHONE REDACTED]-1300 Overtime 20,000 10,000 4,722 (3,500) 6,[PHONE REDACTED]-1400 Employee Benefits 60,000 55,000 39,395 (10,000) 45,[PHONE REDACTED]-2230 Conferences & Training Registration 6,000 6,000 (6,000) based on YTD actual and/or projected amts 100-5750-2410 Postage & Shipping 2,000 1,000 (1,000) 100-5750-2605 Equipment & Supplies 40,000 30,000 35,000 5,000 35,[PHONE REDACTED]-2670 Utilities 105,000 105,000 113,473 20,000 125,[PHONE REDACTED]-6100 Miscellaneous Exp. 6,000 30,000 17,907 (10,000) 20,[PHONE REDACTED]-7250 Building Improvements 30,000 30,000 17,263 (5,000) 25,000 Department Totals 9,500 Other Financing Uses 100-9000-9010 Transfer to Other Funds 1,198,804 3,035,528 6,035,528 3,000,000 6,035,[PHONE REDACTED]-9150 Leases 80,000 65,500 73,124 10,000 75,500 additional month lease at Old City Hall 3,010,000 Total General Fund Expenditures 2,975,000 - ---PAGE BREAK--- Acct Number Acct Description Original Budget Current Budget Projected Amount Budget Amendment Final Budget Comments / Budget Notes Fund: 201 - CRA Millcreek Center Fund Revenue 201-3100-3101 Tax Increment - Millcreek Prop Taxes 70,000 70,000 91,560 21,560 91,[PHONE REDACTED]-3334 Tax Increment - Other Governments 280,000 280,000 654,009 374,009 654,[PHONE REDACTED]-3601 Miscellaneous Revenue 201-3600-3610 Interest Income 201-3700-3720 Interfund Loan Proceeds 445,300 445,300 1,852,015 1,406,715 1,852,015 PY interfund loan amts were reversed on 07/01 subsequent FY - no amts were actually transferred from West Millcreek to cover bond Series 2019 debt service Total Amendments - Revenue 1,802,284 Expenditures 201-5310-2700 Tax Increment Commitments 18,000 18,000 36,050 18,050 36,050 Interlocal Agreement requires 25% of increment from SLCo's tax levies to be remitted to County 201-5310-2710 Housing Projects 52,500 52,500 (52,500) - 201-5310-2900 Administrative Expenses 2,000 2,000 62,809 60,809 62,809 5% x tax increment $ 25,530 for Gen Fund Admin FY2020 - 2023 $ 1,500 for FY2024 Series 2019 Trustee Fees $ 35,778 for FY2024 Gen Fund Admin 201-9000-9010 Transfer to CRA Housing Fund - 192,925 192,925 192,925 Transfer to CRA Housing Fund: 15% x tax increment $ 6,985 - FY2021 $ 22,091 - FY2022 $ 52,014 - FY2023 $118,835 - FY2024 201-9000-9020 Budgetary Addition to Fund Balance - 1,583,000 1,583,000 Total Amendments - Expenditures 1,802,284 - Fund: 202 - CRA West Millcreek Fund Revenue 202-3100-3101 Tax Increment - Millcreek Prop Taxes 320,000 320,000 (87,000) 233,000 $ 232,415 = actual increment 202-3330-3334 Tax Increment - Other Governments 1,280,000 1,280,000 351,000 1,631,000 $1,630,944 = actual increment 202-3610-0000 Interest Income 250 250 - [PHONE REDACTED]-3920 Budgetary Use of Fund Balance 1,609,080 1,609,080 Interfund loans - CRA funds 201 & 204 Total Amendments - Revenue 1,873,080 Expenditures 202-5310-2700 Tax Increment Commitments 230,000 230,000 225,360 230,000 Tax sharing agreement w/ Artesian Springs 202-5310-2710 Housing Projects 320,000 320,000 (320,000) - 202-5310-2900 Administrative Exp 64,000 64,000 158,500 222,500 Admin Charges FY2020-2024 less professional service exp in FY2021 & FY2022 202-5310-9010 Transfer to Other Funds 445,300 457,925 1,406,715 1,864,640 $1,852,015 - Series 2019 Debt Svc $ 12,625 - Olympus Hills - prof services 202-9000-9010 Transfer to CRA Housing Fund (20%) 1,156,190 1,156,190 20% x tax increment $ 23,960 - FY2020 $ 237,898 - FY2021 $ 226,364 - FY2022 $ 319,128 - FY2023 $ 372,672 - FY2024 202-5310-9020 Budgetary Addition to Fund Balance 540,950 528,325 (528,325) - Total Amendments - Expenditures 1,873,080 - ---PAGE BREAK--- Acct Number Acct Description Original Budget Current Budget Projected Amount Budget Amendment Final Budget Comments / Budget Notes Fund: 203 - CRA Woodland Ave Fund Revenue 203-3110-0000 Tax Increment - Millcreek Prop Taxes 2,000 (580) 1,[PHONE REDACTED]-0000 Tax Increment - Other Governments 5,000 1,740 6,740 Total Amendments - Revenue 1,160 Expenditures 203-5310-2900 Administrative Expenses 410 410 5% x tax increment for administrative costs 203-9000-9010 Transfer to CRA Housing Fund (15%) 1,225 1,225 15% x tax increment 203-9000-9020 Budgetary Addition to Fund Balance 7,000 (475) 6,525 Tax increment committed for the construction of MC Phase II Total Amendments - Expenditures 1,160 Fund: 204 - CRA Olympus Hills Fund Revenue 205-3700-3720 Interfund Loan Proceeds 12,625 12,625 12,625 from West Millcreek CRA to pay for professional services until Olympus Hills CRA has sufficient tax increment Total Amendments - Revenue 12,625 Expenditures 205-5310-3100 Professional Services 12,625 12,625 12,625 Total Amendments - Expenditures 12,625 ---PAGE BREAK--- Acct Number Acct Description Original Budget Current Budget Projected Amount Budget Amendment Final Budget Comments / Budget Notes Fund 250 - Millcreek Community Foundation - Special Revenue Fund Revenue General Revenues New Account Contribution from VO 501c3 30,000 30,000 Promise Program New Account Sponsorships / Donations - Promise 10,000 10,000 New Account Non-Cash Donations - Promise - New Account Grants - Promise Programs 5,000 5,000 Venture Out Programs New Account Sponsorships/ Donations - Venture Out - New Account Grants - Venture Out 100,000 100,000 New Account Non-Cash Donations - Venture Out 10,000 10,000 Other Charitable Programs New Account Grants - Arts 5,000 5,000 New Account Sponsorships/ Donations - Monuments 5,000 5,000 New Account Sponsorships/ Donations - Recreation - Other Financing Sources Budgetary Use of Fund Balance 7,989 7,989 FY2023 fund balance Total Amendments - Revenue - 165,000 - 7,989 172,989 Expenditures New Account Promise Programs 15,000 (15,000) - New Account Monuments 5,000 (5,000) - New Account Arts Programs 5,000 (5,000) - New Account Venture Out Programs - hard costs 100,000 (100,000) - New Account Recreation Programs 10,000 (10,000) - New Account Contribution to Millcreek for operating costs of VO and other programs 30,000 142,989 172,989 Total Amendments - Revenue - 165,000 - 7,989 172,989 ---PAGE BREAK--- Acct Number Acct Description Original Budget Current Budget Projected Amount Budget Amendment Final Budget Comments / Budget Notes Fund: 450 - CIP Revenue 450-3310-3312 Intergovernmental Revenue 2,500,000 200,000 2,500,[PHONE REDACTED]-3610 Interest Income 400,000 425,883 100,000 425,[PHONE REDACTED]-3730 Proceeds from Sale of Land 1,671,509 - 450-3900-3910 Transfer from Other Funds 1,198,804 3,035,528 3,000,000 6,035,[PHONE REDACTED]-3920 Budgetary Use of Fund Balance 23,500 34,250,000 34,250,000 Total Amendments - Revenue 1,622,304 40,211,411 1,971,509 3,000,000 43,211,411 Expenditures 450-5410-5210 State of Utah Loan - Debt Svc Pymt - 300,164 300,164 300,[PHONE REDACTED]-5215 Interest Expense - 95,203 95,203 95,[PHONE REDACTED]-7100 Land Purchases - 450-5410-7310 General CIP 223,500 226,500 3,643,813 226,[PHONE REDACTED]-7311 HB244 Projects - 5,502,820 914,647 5,502,[PHONE REDACTED]-7320 Sidewalk Projects 550,000 550,000 142,007 550,[PHONE REDACTED]-7330 Traffic Calming Projects 50,000 50,000 49,140 50,[PHONE REDACTED]-7350 Active Transportation Projects - 1,600,000 1,744,536 200,000 1,800,[PHONE REDACTED]-7360 Lighting Projects 100,000 100,000 100,[PHONE REDACTED]-7370 Non PW Projects 698,804 31,786,724 2,500,000 31,786,724 Budgetary Addition to Fund Balance 2,800,000 2,800,000 1,622,304 40,211,411 9,389,510 3,000,000 43,211,411