THROUGH SALUDA,N.C.) 8 SHFGNART  City of Saluda  June 26th Special Called Meeting to close out the final budget for this fiscal year which ends on June 30.  Minutes Board of Commissioners  Date Time Location 1- Call to Order  6/26/2023 05:30PM  Saluda Library Chambers Room  Mayor Morgan called the meeting to order at 5:30pm on. June 26th, 2023.  2-Roll Call  Attendance was taken, and those present were Mayor Tangie Morgan, Commissioner Walker, Commissioner Talbot, Commissioner Oxtoby, Commissioner Marion, City Manager Steven Orr, Assistant City Manager & Finance Officer  Julie Osteen, City Clerk Pam Waters 3-B Budget 2023-2024 Discussion  Assistant City Manager & Finance Officer Julie Osteen went over the year-end budget report.  Council, the budget amendments before your represent the year-end close-out reconciliation for thet fiscaly year ending Fort the General Fund budget, we are increasing budgeted revenues by $78,990 which is mainly due to the additional This budget amendment adjusts the General Government budget down by $10,499, increases the Public Safety budget by $24,050 due to year-end adjustments for accrued vacation for at full staff of Police officers, repairs and maintenance costs, safety expenses, and operational supplies. Ani increase for Environmental Protection of $500, an increase of $14,500 for Cultural and Recreation expenses related to Public' Wi-Fii in Pace Park and McCreery Park, and a reduction of $38,439 in appropriated fund balance. Fund Balance appropriated is made up oft the following:  June 30, 2023.  $60,000 ofi investment earnings received ont the City's NCCMT investments.  Appropriated Fund Balance:  Triangle Parking Lot Sanitation Dumpster Sites 14,700 Pace Park McCreery Park Historic Committee  $38,600 5,729 5,200 2,000 $66,229  For the Water Fund, this amendment increases water revenues by $16,533 and reallocating budgeted expenses for Salaries and Benefits, Gasoline, Utilities, Operational supplies, plus $85,000 in additional water system repairs due to the waterline repairs that we fixed during the fiscal year. We are increasing retained earnings appropriated by $118,917. Which is due tot the use of the. American Rescue Plani funds received in the prior year and as follows:  June 26th Special Called Meeting to close out the final budget for this fiscal year W... 6/26/2023  1    Retained Earnings Appropriated:  Water purchases Maintenance & Repairs 180,000.00 Equipment Repairs AIA Water Grant Gasoline cost  $61,500.00 25,000.00 13,600.00 6,300.00 $286,400.00  Fori the Sewer Fund, we are reallocating budgeted expenses between the various detailed line items as noted. Increasing salary and benefits for sewer by $4,800, decreasing contracted services by $15,000, increasing utilities by $3,950, increasing sewer repairs and maintenance by $15,000, and reducing retained earnings appropriated by $59,967. Appropriated Fund Balance willl be utilized to cover the  additional expenses for the following: Retained Earnings Appropriated:  Maintenance & Repairs Sewer 54,516 AIA Wastewater Grant  16,467 70,983  Irequest a motion to approve the budget amendments as presented.  June 26th Special Called Meeting to close out the final budget fort this fiscal year W...- 6/26/2023  2    CityofSaluda, NorthCarolina General Fund Amended 3,000  Varlance Actual Positiye (Negatlve) 953,024 (4.976) 9,199 965.071 2,010 190,226 110,000 2,865 9,370 00 50,062 1,575 2,826 4,401 121,809 5,600 127.934 61,254  Actnal Estimated Budget May31,2023 djustments_ Estimated 9,199 010 190,226 110,000 29.370 9,700 492 10,000 1,575 121,809 5,600 525 127931 61.254 16,208 3.150  Cun Prioryear Pemnatiesmndinteres Total Licersses: Privilegelicenses lestax Alcohol beveragetax Cable7 TVi franchisetax Utility franchisetax Tatal intergovemmenta!: UseTax Solid Grant: Volkswagons Sattlement Appearance Commision Taal  955,000 9,000  270,000 110,000 1,010 12,000  270,000 110,000 2,800 2,800 (1,010) 29,500 12,000 42,400  (79.774) (130) (2.300)  2,865 865  500 12,670 3.150  (16,691) (16.691)  Cemderylots Rental ncome Total camings Occupancy Adminf fees Contributions Total  ,600 5,600 525 60,000 61,000 3,500 16,170 3,150 1,000 1,000 175 1.707,420  1573.313  June 26th Special Called Meeting to close out thet final budget for this fiscaly year W... 6/26/2023  3    CityofSaluda, NorthCarolina General Fund Amended Budget Budget 279,375 6,200 285,575 10,575 10,575 70,000 (14,500) 55,500 5,000 5,000 (2,000) 2,000 3.267 22,500 22,500 3,50 500 4,000 (1,500) 1,000 100 2,100 20,000 (2.500) 17,500 2,250 2,250 5,000 5,000 9,100 200 9,300 1,000 18,927 18.927 2,400 2,400 15,000 15,500 52,500 52,500 4,558 4,558 13,000 13,000 13,300 15,800 62,851 552.352 294,969 17,000 311,969 8,708 8,708 6.500 6.500 500 7,500 7,500 21,500 1,500 23,000 6,200 2,500 700 20,000 7,300 7,300 10,856 3,050 13,906 46,000 24.050 10,000 164.810 164,810 1.843 628,893  Varlance Positive (Negative) 46,631 2,895 19,883 1.724 133  Actual May31,2023 djustments Estimate 238.944 6,970 35,617 5,000 276 3,266 12,367 3,117 1,000 1,193 16.549 2,168 800 8,094 755 9.982 14,510 51,969 4,558 9,510 12,751 246,229 8,703 5302 103 5,795 21,020 4,628 14,117 5,035 10,628 32,975 54,535 151.076 515.611 13,734  Expenditures Generalg government: Admiristration benefits Professionls services Ohere operatinge expendiurer Economic develoment Zoninge enforcenent Generall mbilityi inurance Dues Advertising ToyDrive oundation 2023-2024 Trining Cityl Post-Clouure CAP costs Other  238,944 7,680 35,617  Appreciation  mneral gove Publicsafely: Police: benefits Oher pprenticeship Training Cpitalo ulay Tolal police Supplios Safety  246,229 8,703 5.302 ,795 10,628 .000 164.810 873,674  65,740 1,198 ,705  (245,281  June 26th Special Called Meeting to close out the final budget for this fiscal year W... 6/26/2023    CityofSaluda, Northo Carolina General Fund Amended 10,000 1,850 12,000 212,000 1,000 2950 15,000 650 12,000 255450 $1,661 54,661 137,700 1,573 32,000 43,073 7,000 (500) 2,220 2000 15.500 600 1,600 5,000 25,000 1,500 9,800 106,89  Varlance Actual Positlve (Negatlve) 6,112 3,888 1,500  Actual Estimated Budget May31,2023 Adjustments Estimated 6112 $ 1,500 197,407 2.310 8,900 11,461 42,910 125,418 1,573 14,431 6.955 5,253 13,132 947 19,419 5,869  Transportation: Salariess Other fees Repairs ights Other Capitaloutlay Totalt trnsportation Powelln fund: Capitalouly protection: Solidy Waste: Totale virommentalpnection lities Totalli litruy Parks PacePark PaxePakBathroms MurProject MeCreery Park ParkE Bathrooms PlayDay nanceOlerParks Oher parks Totalp parks Totalc cilhrala andrecreation Debtservice: Delxs servicepayments Totald service  10,000 1,850 15,000 12,000 54,661 137,200 3,500 1,573 32,000 9.500 3,073 7,000 ISe 1,000 20,000 6,500 3,000 7020  228,330 42.910 2.91 125,418  21,010 11,751 11,751 12,282 12,426 17,569 2:545 1,747 ,500 1,600 .581  5,253 1.274 19,419 111 49,018 34,820  2885 31,935  June 26th Special Called Meeting to close out thet final budget for this fiscal year W... 6/26/2023  5    ClyofSaluda, NorthCarolina GenerulFund Amended 1,791,419  Varlance Ponitive atlve) (29.892) (104,185)  Actual Kstimat 31, 1476,421 17,3  Contingency: Tutalexpenditures Revenueso over (unlerjexpenditures Other Fnandng Souroes(Usesy: loEnterprise! Fund Reserve Fund Totald othert financing souro ses) appoysintod  1.759,098  214.388  (165.21)  Parkingla Jumpster Sites Historico Commitee  June 26th Special Called Meeting to close out the final budget for this fiscaly year W... 6/26/2023  6    CITY OFSALUDA, Budget Budget 5,000 420,000 3,800 16, 10,000 126,500 7,500 1,000 8,500 533 533 1,066 114,625 114,625 750 10,750 16.533 585,241 175.246 $,000 183,246 3,000 (2,000) 1,000 400 7400 2,000 1,500 13,500 7,236 (2,000) 5,236 35,000 35,000 2,500 2,500 12,500 3,200 15,700 2.500 500 3,000 2,000 (2.000) 128,225 128,225 ,000 215.361 214,561 1,000 221,500 19.518 2.250 21,768 19,518 21,768 106,066 85,000 191,066 94.000 94,000 94.000 94,000 35,500 35,500 866,191 95,450 961,611 (197,483) (78,917). (276,400)  Varlance. Actual Adjusted Posltive May31,2023 Adjustments Actual (Negative) 395,194 25,000 420,194 194 3,800 3,800 129,571 129,571 3,071 8,322 8:322 (178) 1,066 1,066 22,950 22950 (91,675) 10,631 10,631 (119) 571.534 25,000 596,534 (88,707) 154,483 18,700 173,183 10,063 7.331 7,331 6,503 6,503 4,100 29,712 29,712 862 862 10,663 2,000 12,663 2.339 2.339 19.924 5,350 25,274 2,500 91,684 204,988 17,774 17,774 183.383. 34,863 790,875  Revenues revenues: Wateriaps Userf fees Systemo development Perallies Nonoperatingr revemes: AmericanR Rescuel Plan Funds NCDEQ: Asset Inventory Grant Expenditures benefits Othero operating expendi Professional fees Generalli liability insurance Utilities Duesas Sulscriptions Repninsn maintenane equipment Safetys supplies Gasoline Training AIAG Grant: Water Vulnerability Assesement Systemd development Totala other openatinge expenditures Waterp purchases Waters systemo operations: Operationula ands supplies Totalw waters systemo operations Waters systemr repairsa andm Delese service: Deles service Tocal debrs service Cupital Totalexpenditures Revemeso owramte)ependitue  102,951 122877 16.512 3,994 94 683 9.000 000 637. 170,766 82,059  183.383 34.863 679.825 (108,291). (86,050). (194,341)  June 26th Special Called Meeting to close out thet final budget for this fiscal year W... 6/26/2023    OlherFinancings Sources( (Uwcs): Tnfertoc Cupital Reservelund Tnuwferic lo GenerdFund Retuinede ppropriated Ttalo otherf fnancings sources (uses) Revemosa ande others sourcose over (underexpandmnres  000)  (10,000)  (194,341  (194.341)  Retalned EarningsA Appropriated:  Watery parchanes Maintenance ARepairs Fquipmient Repairs AIAV Water Gnut Gasdinecoas  June 26th Special Called Meeting to close out the final budget for this fiscal year W... 6/26/2023  8    CITYOFSALUDA,"  ictual May31,2023 Adjustments 63,819 4,099 260,762 72.113 19,949 ,031 27,000 13.358 45.503 349,919  Adjusted Positlve (Negative) 191,044 (108,956). 63,819 1,800 (52,681) (54,738) 23,933 2.501 576 1.574 108,836 591 IK1E 32,400 2,600 23,563 637  Chargeforservices ertaps Userf fees emdevelopat. funds NCDEQ Aasdl lnventryGrat Eamings ame  300,000 116,500 ($33) 07, 550 107,550 (533) 530,600 95,246 4,800 100,046  4.000 76.113.  Gencral Safctysupplies Jniforms System Totalo operating expenditures Waters erations: pplics systeme Capitalo penditu tures Revenuesover expenditures Other Jses): sources(uses) over (under)expenditures  124,017  14.150 15.181  35,000 14.268 169,066 37,500 91,583 (60,983) 70.98  422,578 (161.816  (89,157) (72,659) (161,816) (223,743)  June 26th Special Called Meeting to close out thet final budget for this fiscal year W... 6/26/2023  9    RtuhulE BaralmpsApruylatat:.  MaintetunpaRepais tugewar AAWatewaerGnwit  54.516 16/167 70,983  June 26th Special Called Meeting to close outt thet final budget for this fiscal year W... - 6/26/2023  10    CITYOFS SALLIDA, NORTICAROTINA TOURISMI DEVELOPMENT AUTHORITY  Variunce Adjusted Positivo (Negulive) 35,573 $ 5,573 35,573 5.573 35.573 5.573 9,115 3,985 8,000 4,800 137 363 980 2,630 16.32 11.768 17,341 17,341  Amended Actuu 30,000 $ 35,573 5 30,000 35.575 30.000 35,573 13,100 9,115 12,800 8,000 500 137 3,600 980 50,000 18.232 17.341  Budget Amendnent Ihdget May31,2023 Adjuslments Actual  Revemnes Restrictedi intergoremmental: LoenlOccupaney! Tuxes Interestandp panaities Tolil Totalrevenues Expendilures Fconouie development ToutimhaalTpane: Promotionaln meterials Administration Postger mmilings Adiministrativet foes Tolala aconamio development Revenuesewer (inder)e uxpendiures Other Gmncing Sourees (Uses): "Trimalers [ramp general lind Totalotherf finamcings saurces (uses) Neto changeinn findhainnce  30,000 30,000 30,000 13,100 12,800 500 3,600 30,000  7.341  17341  Commissioner Walkermade a motion to approve the year-end budget as written Commissioner Talbot  seconded all were in favor. 4-Adjourn  Commissioner Oxtoby made ar motion to Adjourn Commissioner Walker seconded all were inf favor.  The meeting adjourned at 5:36 pm on June: 26th, 2023  Respectfully submitted by Pamela Waters, City Clerk. Adopted this 10th day ofJuly2 2023.  Pamela' Waters, City Clerk  Pbloa  chizeg  June 26th Special Called Meeting to close outt thet final budget for this fiscal year W...- -6/26/2023  11