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620 Risk and Benefits Fund <br />FY19 FY19 FY19 <br />Adopted SB1 Action Revised <br />I. RESOURCES <br />BEGINNING WORKING CAPITAL 17,171,788 3,333,190 a 20,504,978 <br />CHANGE TO WORKING CAPITAL <br />REVENUE <br /> Intergovernmental 220,000 0 220,000 <br /> Charges for Services 44,345,716 0 44,345,716 <br /> Miscellaneous 412,160 0 412,160 <br />Total Revenue 44,977,876 0 44,977,876 <br />TOTAL RESOURCES 62,149,664 3,333,190 65,482,854 <br />II. REQUIREMENTS <br />Department Operating <br /> Central Services 39,378,122 (40,541) b 39,337,581 <br />Total Department Operating 39,378,122 (40,541)39,337,581 <br />Non-Departmental <br /> Debt Service 6,999,400 0 6,999,400 <br /> Interfund Transfers 236,000 0 236,000 <br /> Reserves 7,121,362 321,074 a,b 7,442,436 <br /> Balance Available 8,414,780 3,052,657 a,b 11,467,437 <br />Total Non-Departmental 22,771,542 3,373,731 26,145,273 <br />TOTAL REQUIREMENTS 62,149,664 3,333,190 65,482,854 <br />620 Risk and Benefits Fund <br />a) Beginning Working Capital Reconciliation: Increase the budgeted Beginning Working Capital by <br />$3,333,190, increase Reserves by $321,074, and increase Balance Available by $3,012,116. These <br />adjustments bring the FY19 Budgeted Beginning Working Capital in compliance with the audited FY18 actual <br />revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. <br />b) Encumbrance Estimate Reconciliation: Reduce the Central Services Department operating appropriations <br />by $40,541 to reconcile the amount estimated for payment of obligations incurred but not paid in FY18 to the <br />actual amount paid, and increase Balance Available by the same amount. <br />36 December 10, 2018, Meeting – Item 5