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File #: 84378    Version: Name: 2024 Mid Year Appropriation
Type: Resolution Status: Passed
File created: 7/10/2024 In control: COMMON COUNCIL
On agenda: 8/6/2024 Final action: 8/6/2024
Enactment date: 8/12/2024 Enactment #: RES-24-00514
Title: BY TITLE ONLY: Mid Year Appropriation Resolution Amending the 2024 Adopted Operating Budget to transfer funds within agency budgets based on projected spending through the 2nd Quarter of 2024, appropriate $545,000 from the General Fund unassigned balance, $32,593 from the Library unassigned balance, and amend the 2024 capital budget to transfer funds across projects and update funding sources
Sponsors: Satya V. Rhodes-Conway
Attachments: 1. Leg File 84378 v1.pdf, 2. Capital Project Transfers for File 84378.pdf, 3. 2024 2ndQ Projection for FC -- 7-22-2024.pdf
Fiscal Note
The proposed resolution amends the 2024 adopted operating budget in order to make technical adjustments within various agency budgets. The amounts proposed in the midyear appropriation are based on actual expenditures through May of 2024. The resolution appropriates $545,000 from the General Fund unassigned balance for a projected deficit in the Information Technology budget and $35,593 in Library fund balance for carry forward encumbrances. The December 31, 2023, General Fund unassigned balance was $82.6 million, which is 20.4 percent of the 2024 General Fund budget (city policy goal is to have a general fund balance of at least 15 percent of the subsequent year budget). The December 31, 2023, unassigned Library fund balance was $2.5 million, which is 12.2 percent of the Library budget (the goal is 5.0 percent).

In addition, the resolution increases budget authority from non-City sources for various agencies, authorizes intra-agency transfers within various agency budgets, amends the 2024 adopted capital budget to make technical adjustments of funding across projects and comply with arbitrage requirements under federal tax law.

Carryforward Encumbrances
The 2024 adopted operating budget includes $400,000 for encumbrances associated with contracts that span multiple years, which is centrally budgeted in Direct Appropriations. The total amount carried forward from 2023 for the General Fund is $244,909. The resolution transfers centrally budgeted funds to agency budgets for carry forward encumbrances.

The total amount carried forward from 2023 for Library totals $35,593. The resolution transfers budget from the Library’s fund balance for carry forward encumbrances.

The total amount carried forward from 2023 for Public Health totals $997,268. The resolution transfers budget from Public Health’s fund balance for carry forward encumbrances.

Appropriation from General Fund - Fund Balance
Information Technology (IT) is projecting a deficit in purchase...

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