e. Budget adjustments - Laserfiche WebLink

CASS COUNIT GOVERNMENT ..-.. Auditor Michael Montiplaisir, CPA 701-241-5601 Treasurer Charlotte Sandvik 701-241-5611 Director of Equalization Frank Klein 701-241-5616 Box 2806 211 Ninth Street South Fargo, North Dakota 58103 Fax 701-241-5728 www.casscountygov.com December 9, 2005 Board of County Commissioners County of Cass 211 9th St. S. Fargo ND 58103 RECEIVED DEe, 9 2005 Re: 2005 Budget Adjustments CASS COUNTY COMMISS!ON Dear Commissioners: During the course of a year, our office becomes aware of accounts that will be overspent for one reason or another. Unless they are unusual items that need immediate commission action, we normally wait until the last meeting ofthe year to make budget adjustments. Adjustments are made only if the fund and/or departments are going to go over their budget in total; normally, we do not adjust individual line items when one line item is over budget and another line item is under budget. The reasons for changes in a budget normally have to do with unexpected expenses--unexpected income that must be used, such as grants, and timing of projects, particularly in the case of County Highway Department. There are several cases where we need to make adjustments to the 2005 budget; in some cases there is additional revenue to cover the budget adjustment and we will adjust the revenue budgets at the same time. General Fund County Commission Budget Health Insurance - Employee Benefit Expense $10,000 We budget for health insurance based on what current employees are carrying for coverage (Single, Single w/Dependent, or Family) at budget time. In this budget, family coverage was taken by some employees and/or officials where lesser coverage was budgeted. Flood Lot Maintenance $10,000 The expenses for maintenance of flood lots needs to be adjusted for some of the costs related to repairing the slide in the Orchard Park area. Some of these funds will be recovered in 2006. Buildings and Grounds Budget Electricity and Gas $35,000 County Auditor - Elections (Revenues and Expenditures) $60,000 The county ran two elections for the City of Fargo in 2005. We need to adjust both the revenue and expense budgets for the cost of the elections, Fargo, of course, paid the county for the cost of the elections. County Treasurer - Postage $10,000 Postage is a big item in the Treasurer's budget, we sent out more statements than we had anticipated when the budget was prepared. In particular we started sending out statements on drain and special assessment districts to provide better information to our property owners.