Clinton council approves fiscal year 2024–25 budget amendments including carryovers and grant offsets

Clinton City Council on March 25 approved a package of budget amendments for fiscal year 2024–25 covering three categories: grant-funded items, accruals/carryovers for capital projects and fixed assets, and additional unanticipated operating costs. The council moved and seconded the amendment package and approved it by roll call.

Why it matters: The amendments align accounting with when expenses were actually booked (carryovers), recognize grant revenue that offsets specific costs, and add limited funds to cover unanticipated operating expenses such as insurance, overtime related to contract work, and final fixed-asset accounting for vehicles.

Details from staff presentation - Categories: (1) Grant-offset items—funds received or to be received that will offset increases; (2) Accrual/carryover items—projects budgeted in a prior fiscal year whose expenses posted in the current year (for example, police/fire expansion and vehicle fixed-asset booking); (3) Additional operating expenses—unanticipated items not fully budgeted, such as workers’ compensation increases and legal fees. - Examples discussed: Motor pool accounting required bringing prior payments into the year the vehicle was received so the vehicle can be booked as a fixed asset; one new ambulance recently went into service with a final cost cited around $276,000 (approximate). The police department reported overtime related to Granite Construction shifts and expected grant reimbursement from Granite Construction to offset much of that overtime. - Totals: Staff presented aggregated figures during the discussion: a larger carryover figure (multi-year capital accruals) and smaller adjustments for grant revenue offsets and additional operating needs. Staff said the carryovers result from timing between when capital projects were budgeted and when expenses were incurred.

Council comments and direction Councilmembers pressed for stronger multi-year capital planning and a more disciplined approach to reserving funds for fleet replacement and facility maintenance. Several members urged setting aside replacement reserves so the city can pay cash for major vehicles over time and to budget for ongoing building maintenance rather than relying on ad hoc amendments.

Action and next steps The council approved the proposed budget amendments. Staff said they will continue work on capital planning, recruitment for facilities maintenance staff to help assess deferred maintenance needs, and efforts to present clearer month-to-month budget tracking in future reports.

Sources: City staff presentation and council discussion on March 25, 2025.