By Aberdeen Insider - December 25, 2025 in ORDINANCE NO. 25-12-01
AN ORDINANCE FOR THE CONSOLIDATION OF FINANCIAL REPORTING INTO THE GENERAL FUND AND SUPPLEMENTING THE ANNUAL APPROPRIATION
AS MADE FOR THE YEAR 2025 TO APPROPRIATE FUNDS
FOR VARIOUS UNANTICIPATED PROJECTS, TRANSFERS, AND ACTIVITIES
WHEREAS, the Parks, Recreation & Forestry Fund (Fund 208) was originally created under the authority granted in SDCL 9-38-6, and the City has determined that it is no longer necessary or efficient to maintain and report Fund 208 as a separate special revenue fund, and therefore intends to consolidate its financial reporting into the General Fund effective for periods after December 31, 2024, with all Parks, Recreation, and Forestry activity thereafter recorded within a subsidiary ledger of the General Fund and reported annually therein; and
WHEREAS, the City further finds that all beginning 2025 assets, liabilities, and fund balances of Fund 208 must be transferred to the General Fund, including: Cash of $731.00; Accounts Receivable of $170.00; Due from State Government of $865.00; Inventories of $56,239.00; Accounts Payable of ($181,219.00); Due to Other Funds of ($18,755.00); Accrued Wages of ($124,015.00); Deferred Revenue of ($170.00); Nonspendable Fund Balance of ($56,239.00); Unassigned Fund Balance of $322,394.00; and Transfer of 2024 Year-End Equity of $58,005.00; and
WHEREAS, there are insufficient appropriated funds in the General Fund; for Governing Body for Broadcast Programming amounting to $3,000, City Manager personnel services amounting to $50,000, Financial Administration for Human Resources amounting to $40,000; Other Government Departments for City Hall amounting to $37,500; for Public Safety for Police and Fire amounting to $161,000; for Public Works for Streets, Traffic Control, Snow Removal, and Transit amounting to $1,334,000; for Culture and Recreation for West Nile, Cemetery, PC Complex, Senior Center, Parks, Wylie Park, Forestry, and Library amounting to $620,700; Economic Development for Economic Development by City and Contributions amounting to $90,600; and Transfer Out amounting to $332,500 to be made from said fund; and
WHEREAS, there are insufficient appropriated funds in the Special Sales Tax Fund; for Transfer Out amounting to $1,395,000 to be made from said fund; and
WHEREAS, there are insufficient appropriated funds in the Public Works Facility Debt Service Fund; for Debt Service amounting to $1,000,000 to be made from said fund; and
WHEREAS, there are insufficient appropriated funds in the TIF #21 Debt Service Fund; for Debt Service amounting to $1,000 to be made from said fund; and
WHEREAS, there are insufficient appropriated funds in the TIF #29 Debt Service Fund; for Transfer Out amounting to $123,000 to be made from said fund; and
WHEREAS, there are insufficient appropriated funds in the Moccasin Creek Project Fund; for Project Expenses amounting to $500,000; for Transfer out amounting to $150,000 to be made from said fund; and
WHEREAS, there are insufficient appropriated funds in the Parks, Recreation and Forestry Project Fund; for Transfer out amounting to $17,700 to be made from said fund; and
WHEREAS, there are insufficient appropriated funds in the Public Works Facility Project Fund; for Project Expense amounting to $2,000,000; for Transfer out amounting to $500,000 to be made from said fund; and
WHEREAS, there are insufficient appropriated funds in the Water Fund; for Pipeline Project Expense amounting to $100,000; for Water Treatment Plant Expenses amounting to $280,000; for Water Tower Project Expense amounting to $10,000,000 to be made from said fund; and
WHEREAS, there are insufficient appropriated funds in the Sewer Fund; for Water Rec Expense amounting to $120,000 to be made from said fund; and
WHEREAS, there are insufficient appropriated funds in the PRF Enterprise Fund; for Transfer out amounting to $71,189 to be made from said fund; and
WHEREAS, it would appear that there are fund monies that are unappropriated and unexpended: $2,669,300 in the General Fund; $1,395,000 in the Special Sales Tax Fund; $1,000,000 in the Public Works Facility Debt Service Fund; $1,000 in the TIF #21 Debt Service Fund; $123,000 in the TIF #29 Debt Service Fund; $650,000 in the Moccasin Creek Project Fund; $17,700 in the Parks, Recreation, and Forestry Project Fund; $2,500,000 in the Public Works Facility Project Fund; $10,380,000 in the Water Fund; $120,000 in the Sewer Fund; and $71,189 in the PRF Enterprise Fund; and that such monies can be used for said purposes.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY OF ABERDEEN AS FOLLOWS:
Section 1. Dissolution of Fund 208 and Consolidation into the General Fund.
Fund 208 (Parks, Recreation & Forestry) is hereby dissolved as a separate special revenue fund effective January 1, 2025. All existing assets, liabilities, and fund balances of Fund 208 shall be transferred to the General Fund as of that date. All Parks, Recreation, and Forestry financial activity occurring on or after January 1, 2025, shall be recorded within a subsidiary ledger of the General Fund and reported as part of the General Fund in all budgetary and annual financial reporting. The Finance Officer is authorized to make all accounting entries necessary to effectuate this consolidation, including the reclassification of fund balance components in accordance with GASB standards.
Section 2. Appropriation. There is hereby appropriated from the unappropriated and unexpended balance in the following funds: $2,669,300 in the General Fund; $1,395,000 in the Special Sales Tax Fund; $1,000,000 in the Public Works Facility Debt Service Fund; $1,000 in the TIF #21 Debt Service Fund; $123,000 in the TIF #29 Debt Service Fund; $650,000 in the Moccasin Creek Project Fund; $17,700 in the Parks, Recreation, and Forestry Project Fund; $2,500,000 in the Public Works Facility Project Fund; $10,380,000 in the Water Fund; $120,000 in the Sewer Fund; and $71,189 in the PRF Enterprise Fund; for the aforesaid purposes.
Section 3. Interfund Transfers. The Finance Officer is hereby authorized to make such amounts available for the purposes above and to carry out the interfund transfers set forth in Section 1.
Section 4. Ordinance Effective Date. This ordinance is necessary for the support of the municipal government and its existing institutions and shall take effect upon the passage and publication thereof and is not subject to the referendum process.
/s/ Travis Schaunaman, Mayor, ATTEST: /s/ Jordan McQuillen, Finance Officer, First Reading: December 15, 2025, Second Reading: December 22, 2025, Adopted: December 22, 2025, Published: December 24, 2025, Effective Date: December 24, 2025
Published once on December 25, 2025, at the total approximate cost of $74.56 and may be viewed free of charge at www.sdpublicnotices.com and www.aberdeeninsider.com