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HomeMy WebLinkAboutItem 5 - COE/Supp.Budget 1EUGENE CITY COUNCIL AGENDA ITEM SUMMARY Public Hearing and Action: Resolution 4818 Adopting a Supplemental Budget; Making Appropriations for the City of Eugene for the Fiscal Year Beginning July 1, 2004 and Ending June 30, 2005 Meeting Date: December 6, 2004 Agenda Item Number: 5 Department: Central Services Staff Contact: Kitty Murdoch www. cl. eugene, or. us Contact Telephone Number: 682-5860 ISSUE STATEMENT City Council approval of the first Supplemental Budget for FY05 is requested. Oregon Local Budget Law (ORS 294.480) allows for supplemental budgets for "an occurrence...which had not been ascertained at the time of the preparation of a budget for the current year..." Supplemental Budget #1 consists of $44.18 million in proposed changes to the FY05 Adopted Budget. A brief description of the proposed transactions is provided in Attachment A. This supplemental budget does not authorize any increased property tax levy. BACKGROUND The supplemental budget which occurs in December of a fiscal year is usually the largest because of audit adjustments to budgeted Beginning Working Capital and reappropriation of funds from the prior fiscal year for program initiatives or projects begun, but not completed, in that year. Supplemental budgets also recognize new revenue and authorize other needed changes in legal appropriations. For this supplemental budget, the proposed changes fall into the following categories: Transactions Related to Beginning Working Capital Grove, Mueller & Swank P.C., the City's external auditor, has completed its audit for FY04 and the City's Financial Reporting staff has completed the draft of the FY04 Comprehensive Annual Financial Report. Based on audited FY04 actual revenues and expenditures, staff determined the FY05 Actual Beginning Working Capital for all funds. The FY05 Actual Beginning Working Capital was then reconciled with the FY05 Budgeted Beginning Working Capital, and the difference between the Budgeted and Actual Beginning Working Capital is the audit adjustment being recognized on this Supplemental Budget. In most cases, that adjustment is positive; that is, the fund received more revenue than budgeted and/or expended less than was budgeted. These transactions are noted in Attachment A. In most funds the transactions increase Balance Available or Reserve, but in some cases operating or capital expenditures are affected. L:\CMO\2004 Council Agendas\M041206\S0412065.doc For the General Fund, the difference between FY05 Actual and Budgeted Beginning Working Capital is $8,023,613. This amount can be divided as follows: General Fund -- Main Subfund $7,784,261 AIRS Replacement Subfund 422,216 Cultural Services Subfund (182,864) TOTAL $8,023,613 The $7.78 million in the Main Subfund is appropriated as follows: $900,000 transfer to the General and Road Capital Projects Fund $680,000 transfer to the Facilities and Fleet Services Fund for purchase and replacement of General Fund vehicles $996,157 departmental reappropriations $65,000 one-time funding request for the Police Department to purchase an electronic filing system $122,214 drug confiscation revenue is paid to the Willamette Family Treatment Center via contractual agreement with the Planning and Development Department $1,026,758 transfer to the Risk Management Fund to increase Balance Available (an additional $702,000 from new revenue, and $111,242 from the excess Reserve for Encumbrance makes the total transfer to Risk equal $1,840,000) $3,994,132 in previously deferred Qwest revenue is recognized and placed in the Reserve for Revenue Shortfall (and in subsequent action transferred to the Facility Reserve following Council policy established on November 22, 2004) Uses of General Fund Contingency There are five uses of General Fund Contingency resources totaling $228,000. All have been previously approved by the City Council. The balance in General Fund Contingency after this supplemental budget will be $112,000. A spreadsheet listing the contingency requests and the account balance is included as Attachment B. Reserve for Encumbrance Reconciliation In past years, the reconciliation of this reserve occurred by City Council resolution in October. For efficiency, staff has changed this practice and moved the reconciling budget actions to the first supplemental budget. In the General Fund, the Reserve for Encumbrance, established in the FY05 budget for obligations incurred but not paid in FY04, totaled $1,353,739. The General Fund's reconciliation of the reserve distributes $1,061,424 to departments to pay outstanding FY04 orders and moves $111,242 of the residual amount to the Risk Fund, and the remaining $181,073 to the Reserve for Revenue Shortfall. The attached Transaction Summary (Attachment A) lists the adjustments made in each fund for this reconciliation. Reappropriations Reappropriation transactions recognize appropriations for programs initiated or projects authorized in FY04 by the City Council or City Manager, but not completed in that fiscal year and for which a purchase order had not been issued by June 30, 2004. The resource for most of these transactions is the Beginning Working Capital adjustment in the General Fund and Balance Available or Reserves in the Non-General Funds. L:\CMO\2004 Council Agendas\M041206\S0412065.doc Recognition of New Revenues These transactions recognize new revenues, primarily from grants and other agencies, and appropriate them to operating and capital projects. In some cases, capital project support from other governments for ongoing projects is put into Balance Available because the project is currently budgeted and the fund is being reimbursed for a share of the costs incurred. In the General Fund, grant revenues totaling $1,260,122 are appropriated to departments. This supplemental budget increases expected General Fund property tax collections by $402,000, representing a 0.5% increase, and brings the collection rate to 94%. Collections for the past two years, 93.8% in FY03 and 94.8% in FY04, support this adjustment. Telecommunications franchise fee revenues in the General Fund have also been increased by $300,000 to better reflect the historical trend for this revenue. Significant Budget Changes · A transfer of $1,840,000 from the General Fund to the Risk Fund replenishes Balance Available in that fund. The Risk Fund faces large outstanding claims for land use and police officer activity. Although actuary-determined reserves have been established for these claims, it is also important to build balance available to an appropriate level when faced with significant unresolved claims. The transfer is funded by $1,026,758 from General Fund marginal beginning working capital, $111,242 from the excess Reserve for Encumbrance, and the recognition of $702,000 in new General Fund revenues. · The General Fund is eliminating its drug treatment reserve and is combining the $40,000 in it with the confiscation revenues in the Marginal Beginning Working Capital adjustment to provide a total of $162,214 in treatment resources. This amount represents the cleared drug confiscations for FY03 and FY04. The funds are being directed to the Willamette Family Treatment Center by the Planning and Development Department. The reserve is no longer required because the allocation of the confiscation revenues from the prior year will occur on the first supplemental budget of each year. · The Facility Reserve in the Facilities and Fleet Services Fund is increased by $15,635,000 according to the plan approved by the council on November 22, 2004. The plan transfers $5.2 million in telecommunications revenue from the General Fund and $10.2 million in telecommunications revenue from the Telecommunications Fund, and recognizes $235,000 in interest earnings on the Facility Reserve balance. Following this action, the total Facility Reserve for use on future civic center visioning projects will be $23.2 million. · The Airport Fund is reappropriating $448,924 for the marketing agreement with Delta Airlines. · The Community Development Block Grant budget is being reduced by $1,761,053 to reflect revenues expected to be received and to pattern the current year budget on prior year spending. Significant Capital Budget Adjustments · The Transportation Utility Fund is appropriating $700,000 from Lane County's OTIA III funds expected to be received in FY05 for street and alley preservation. · The Airport Fund is appropriating new Federal Aviation Administration (FAA) grant revenue totaling $1.8 million for the Airport Runway Project. The City's match of $90,000 is coming from Balance Available in the fund. · The Stormwater Utility Fund is recognizing $636,500 from intergovernmental partners and is increasing capital project authority for the Amazon Flood Plain Analysis, Bureau of Land Management Wetlands Vegetation Projects, Delta Ponds, and the Wetlands Mitigation Bank's Seed Procurement Program. L:\CMO\2004 Council Agendas\M041206\S0412065.doc Capital Project Carryover Reconciliation The Capital Project Carryover Reconciliation occurs in this supplemental budget. An estimate of the capital carryover in each pertinent fund was established in the FY05 Annual Budget and approved by the council. These estimates have been reconciled with actual FY04 expenditures and the Capital Budget is adjusted to reflect the remaining unspent balances in each project. These transactions are noted as "Capital Project Carryover Adjustments" in Attachment A. Timing In some cases, expenditure authority is needed immediately to carry out City Council direction or to meet legal or program requirements. Approval of Supplemental Budget #1 in December allows the organization to prepare more accurate mid-year projections by having the general ledger reflect the audited balances in each fund. This, in turn, enables staff to more accurately project the Beginning Working Capital for the next year's Proposed Budget. RELATED CITY POLICIES Not applicable. COUNCIL OPTIONS Particular requests requiring more information or discussion may be removed from the supplemental budget and delayed for action until the second supplemental budget in March. In certain cases, there may be a financial or legal impact to delaying budget approval. The council may also adopt amended appropriation amounts or funding sources for specific requests in the supplemental budget. CITY MANAGER'S RECOMMENDATION The City Manager recommends approving the attached resolution adopting the Supplemental Budget. SUGGESTED MOTION Move to approve Resolution 4818 adopting a Supplemental Budget; making appropriations for the City of Eugene for the Fiscal Year beginning July 1, 2004 and ending June 30, 2005. ATTACHMENTS A. Transaction Summary B. FY05 General Fund Contingency Tracking C. Resolution FOR MORE INFORMATION Staff Contact: Kitty Murdoch Telephone: 682-5860 Staff E-Mail: kitty.m.murdoch~ci.eugene.or.us L:\CMO\2004 Council Agendas\M041206\S0412065.doc ATTACHMENT A Transaction Summary 010 General Fund FY05 FY05 FY05 Adopted SB1 Action Revised I. RESOURCES BEGINNING WORKING CAPITAL 27,577,069 8,023,613 a 35,600,682 CHANGE TO WORKING CA PITAL REVENUE Taxes 73,120,164 402,000 f 73,522,164 Licenses/Permits 3,548,400 1,505,868 f,g 5,054,268 Intergovernmental 2,422,879 1,260,122 b 3,683,001 Rental 47,000 0 47,000 Charges for Services 10,799,412 117,278 h 10,916,690 Fines/Fo rfeitu res 3,171,688 0 3,171,688 Miscellaneous 760,448 0 760,448 Interfund Transfers 6,695~037 0 6,695,037 Total Revenue 100,565,028 3,285,268 103,850,296 TOTAL RESOURCES 128,142,097 11,308,881 139,450,978 I1. REQUIREMENTS Department Operating Central Services 20,355,418 1,049,562 a,e,i 21,404,980 Fire & Emergency Medical Svcs · 17,699,785 252,674 a,b,e .17,952,459 Library, Rec & Cultural Svcs 16,411,174 428,088 a,b,c,e,j 16,839,262 Planning and Development 5,802,971 586,714 a,b,d,e,h,i 6,389,685 Police 32,158,913 1,277,740 a,b,c,e,i 33,436,653 Public Works 5,553,322 260,417 a,b,e,9 5,813,739 Total Department Operating 97,981,583 3,855,195 101,836,778 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Debt Service 281,775 0 281,775 Interfund Transfers 2,733,483 8,655,000 a,e,f,g 11,388,483 Interfund Loans 62,500 0 62,500 Contingency 340,000 (228,000) i 112,000 Intergovernmental Expenditures 378,000 0 378,000 Reserve 9,200,687 380,425 a,d,e 9,581,112 Reserve for Encumbrances 1,353,739 (1,353,739) e,j 0 UEFB 15,810,330 0 15,810,330 Total Non-Departmental 30,160,514 7,453,686 37,614,200 TOTAL REQUIREMENTS 128,142,097 11,308,881 139,450,978 010 G n ral Fund Main Subfund a) This supplemental request increases the budgeted Beginning Working Capital in the Main Subfund by $7,784,261, which is the audited balance from FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. These funds have been distributed as follows: Transfers: Fleet & Facilities Fund: Facility Reserve for civic center visioning projects per Council action on 11/22/04 $ 3,994,132 General Fund Capital Projects per 1999 Council Policy 900,000 Replacement of General Fund owned City vehicles 680,000 Risk & Benefits Fund to increase Balance Available (See e and f below) 1,026,758 Subtotal: Marginal BWC Transfers 6,600,890 Department Reappropdations: Central Services $ 594,408 Fire and Emergency Medical Services 154,360 Library, Recreation, and Cultural Services 13,994 Planning & Development 183,204 Police 15,191 Public Works 35,000 Subtotal: Department Reappropriations 996,157 Other: Planning and Development Department for Drug Treatment per Council Ordinance 20242 (Total is $162,214 - See d below) $ 122,214 Police Department Electronic Filing System - One time expenditures 65,000 Subtotal: Marginal BWC Other 187,214 Total Marginal Be~linnin~l Workin~l Capital 7,784,261 b) This supplemental requests appropriation of unspent prior year grants and new grants in FY05 totaling $1,260,122: Fire and Emergency Medical Services $ 38,715 Library, Recreation, and Cultural Services 95,765 Planning & Development 139,391 Police 915,301 Public Works 70,950 Total Department Grants 1,260,122 c) This supplemental requests an increase in expenditure authority due to new revenue Library, Recreation, and Cultural Services - EPL Foundation Manager (half-year) 31,606 Police - University of Oregon contracts and Public Safety Trainin~l 55,672 Total Department New Revenue 87,278 d) This supplemental request eliminates the Reserve for Special Projects of $40,000 and distributes it to the Planning and Development Department for drug treatment services per Council Ordinance 20242. Including the $122,214 from Marginal Beginning Working Capital, the total appropriation for drug treatment services is $162,214, and represents the cleared confiscations for FY03 and FY04. e) This supplemental request reconciles the FY05 budgeted Reserve for Encumbrance of $1,322,506: Central Services $ 307,154 Fire and Emergency Medical Services 59,599 Library, Recreation, and Cultural Services 255,490 Planning & Development 56,905 Police 161,576 Public Works 189,467 Transfer to the Risk and Benefits Fund to increase Balance Available 111,242 Reserve for Revenue Shortfall 181,073 Total Reserve for Encumbrance Allocation 1,322,506 010 G n ral Fund f) This supplemental request increases revenue estimates for FY05 based on historical trends by $702,000 and transfers it to the Risk and Benefits Fund: Property Tax Collection Rate Estimate increased from 93.5% to 94.0% $ 402,000 Telecommunications franchise fee revenue estimate increase 300,000 Total Revenue Estimate Increases 702,000 Transfer to the Risk and Benefits Fund to increase Balance Available $ 702,000 The Total Risk and Benefits Fund Transfer is $1,840,000 and comes from Marginal BVVC ($1,026,758), the excess Reserve for Encumbrance ($111,242), and an increase in revenue estimates ($702,000). g) The supplemental requests a transfer $5.2 million to the Facility and Fleet Fund's Facility Reserve for Civic Center Visioning Projects per Council direction (11/22/2004) -- $3,994,132 from Marginal BWC (see note a) and $1,205,868 in current year Qwest revenue. It also requests a transfer to the Road Fund for the FY04 Council approved Contingency expenditure of $35,000 in the Public Works Department for the Agate Street Study and reduces the Public Works Department's expenditure authority in the General Fund by $35,000. h) This supplemental request asks for additional expenditure authority in the Planning and Development Department ($30,000) for legal services costs in the Riverfront Renewal District. The costs will be reimbursed by the Riverfront District. i) This supplement request moves $228,000 from the Contingency account to department operating budgets: · Central Services - November 2004 Voter's pamphlet and Civic Center Building public $ 35,000 information~(Council approved 7/26/2004) - Police Commission Staffing - Human Rights Commission contract (Council Approved 7/28/2004) 5,000 - External review of Police policies/procedures (Council approved 10/11/2004) 108,000 · Planning & Development - Commercial/Industrial Lands Use study (Council approved 8/11/2004) 15,000 · Police - Police Commission Staffing (Council Approved 7/28/2004) 65,000 Total Contingency 228,000 AIRS Subfund: a) This supplemental request increases Beginning Working Capital by $422,216 and increases the AIRS Reserve by the same amount to match the audited Beginning Working Capital. Cultural Services Subfund: a) This supplemental request decreases Beginning Working Capital by $182,864 and decreases the Cultural Services Reserve by the same amount to adjust Beginning Working Capital to audited levels. j) This supplemental budget eliminates the Reserve for Encumbrance and distributes $31,233 to the Library, Recreation and Cultural Services Department. 110 Special Assessments Management Fund FY05 FY05 FY05 Adopted SBI Action Revis d I. RESOURCES BEGINNING WORKING CAPITAL 1,287,374 186,264 a 1,473,638 CHANGE TO WORKING CAPITAL REVENUE Charges for Services 126,125 0 126,125 M iscella neo us 80,300 0 80,300 Interfund Transfers 80,000 0 80,000 Fiscal Transactions 95,000 0 95,000 Total Revenue 381,425 0 381,425 TOTAL RESOURCES 1,668,799 186,264 1,855,063 II. REQUIREMENTS Department Operating Central Services 222,699 150,322 b,c 373,021 Total Department Operating 222,699 150,322 373,021 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Debt Service 40,000 0 40,000 Interfund Transfers 126,000 0 126,000 Misc. Fiscal Transactions 80,000 0 80,000 Reserve 50,000 0 50,000 Reserve for Encumbrances 67,960 (67,960) c 0 Balance Available 1,082,140 103,902 a,b,c 1,186,042 Total Non-Departmental 1,446,100 35,942 1,482,042 TOTAL REQUIREMENTS 1,668,799 186,264 1,855,063 110 Special Assessments Management Fund a) This supplemental request increases the budgeted Beginning Working Capital by $186,264 and increases balance available by the same amount. The increase brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This supplemental request reappropriates $94,354 in Central Services to complete implementation of the Special Assessments and Accounts Receivable Conversion Project and decreases balance available by the same amount. c) This supplemental budget eliminates the Reserve for Encumbrance and distributes $55,968 to Central Services for payment of obligations incurred but not paid in FY04 and places the residual amount ($11,992) in Balance' Available. 111 Library Local Option Levy Fund FY05 FY05 FY05 Adopted SBI Action Revised I. RESOURCES BEGINNING WORKING CAPITAL 1,467,279 397,784 a 1,865,063 CHANGE TO WORKING CAPITAL REVENUE Taxes 4,705,371 0 4,705,371 Rental 22,040 0 22,040 Miscellaneous 41,500 0 41,500 Total Revenue 4,768,911 0 4,768,911 TOTAL RESOURCE S 6,236,190 397,784 6,633,974 I1. REQUIREMENTS Department Operating Library, Rec & Cultural Svcs 4,532,425 387,000 b 4,919,425 Total Department Operating 4,532,425 387,000 4,919,425 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Reserve 1,703,765 10,784 a,b 1,714,549 Total Non-Departmental 1,703,765 10,784 1,714,549 TOTAL REQUIREMENTS 6,236,190 397,784 6,633,974 111 Library Local Option Levy Fund a) This supplemental request increases the budgeted Beginning Working Capital by $397,784 and increases reserves by the same amount. The increase brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This supplemental request increases the Library, Recreation, and Cultural Service Department's budget by $387,000 to complete library material purchases and projects initiated but not completed in FY04 and decreases reserves by the same amount ($387,000). 113 Partnerships For Youth Fund FY06 FY05 FY0$ Adopted SB1 Action Revis d I.RESOURCES BEGINNING WORKING CAPITAL 149,231 79,893 a 229,124 CHANGE TO WORKING CAPITAL REVENUE Taxes 17,500 0 17,500 Total Revenue 17,500 0 17,500 TOTAL RESOURCES 166,731 79,893 246,624 II. REQUIREMENTS Department Operating Library, Rec & Cultural Svcs 88,312 69,484 b 157,796 Total Department Operating 88,312 69,484 157,796 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Reserve 0 88,828 a,b 88,828 Reserve for Encumbrances 78,419 (78,419) b 0 Total Non-Departmental 78,419 10,409 88,828 TOTAL REQUIREMENTS 166,731 79,893 246,624 113 Partnerships For Youth Fund a) This supplemental request increases the budgeted Beginning Working Capital by $79,893 and increases reserves by the same amount. The decrease brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This supplemental budget eliminates the Reserve for Encumbrance and distributes $69,484 to the Library, Recreation and Cultural Services Department for payment of obligations incurred but not paid in FY04 and places the residual amount ($8,935) in the fund reserve for future use. 123 Youth and School Services Levy Fund FY05 FY05 FY05 Adopted SBI Action Revised I. RESOURCES BEGINNING WORKING CAPITAL 408,685 105,820 a 514,505 CHANGE TO WORKING CA PITAL REVENUE Taxes 7,643,587 0 7,643,587 Intergovernmental 0 62,624 b 62,624 Charges for Services 32,335 0 32,335 Miscellaneous 5,000 0 5,000 Total Revenue 7,680,922 62,624 7,743,546 TOTAL RESOURCES 8,089,607 168,444 8,258,051 II.REQUIREMENTS Department Operating Library, Rec & Cultural Svcs 669,000 62,624 b 731,624 Total Department Operating 669,000 62,624 731,624 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Intergovernmental Expend. 7,108,536 0 7,108,536 Reserve 312,071 105,820 a 417,891 Total Non-Departmental 7,420,607 105,820 7,526,427 TOTAL REQUIREMENTS 8,089,607 168,444 8,258,051 123 Youth and School Services Levy Fund a) This supplemental request increases the budgeted Beginning Working Capital by $105,820 and increases balance available by the same amount. The increase brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This budget request recognizes federal Lifetime Fitness Grant revenues of $62,624 and appropriates same to the Library, Recreation and Cultural Services Department to carry out the first year of the grant in cooperation witt' School District 4-j. 131 Road Fund FY05 FY05 FY05 Adopted SBI Action Revised I.RESOURCES BEGINNING WORKING CAPITAL 2,015,010 1,105,758 a 3,120,768 CHANGE TO WORKING CAPITAL REVENUE Licenses/Perm its 155,000 0 155,000 Intergovernmental 7,825,780 0 7,825,780 Rental 9,000 0 9,000 Charges for Services 97,000 0 97,000 Miscellaneous 165,558 0 165,558 Interfund Transfers 0 35,000 c 35,000 Fiscal Transactions 0 0 0 Total Revenue 8,252,338 35,000 8,287,338 TOTAL RESOURCE S 10,267,348 1,140,758 11,408,106 II.REQUIREMENTS Department Operating Public Works 8,359,076 176,069 b,c,d 8,535,145 Total Department Operating 8,359,076 176,069 8,535,145 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Interfund Transfers 597,000 0 597,000 Reserve for Encumbrances 173,760 (173,760) b 0 Balance Available 1,137,512 1,138,449 a,b,d 2,275,961 Total Non-Departmental 1,908,272 964,689 2,872,961 TOTAL REQUIREMENTS 10,267,348 1,140,758 11,408,106 131 Road Fund a) This supplemental request increases the budgeted Beginning Working Capital by $1,105,758 and increases balance available by the same amount. The increase brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This request eliminates the Reserve for Encumbrance and distributes $122,069 to the Public Works Department for payment of obligations incurred but not paid in FY04 and places the residual amount ($51,691) in Balance Available. c) This request recognizes a $35,000 transfer from the General Fund's marginal beginning working capital to pay for the Agate Street study. The City Council approved using General Fund contingency in FY04 for the study but the funds were not appropriated. Public Works appropriaton is increased by $35,000. d) This request reappropriates $19,000 to Public Works from Balance Available to continue work on the Crest Drive Transportation Study. '132 Public Safety Answering Point Fund FY05 FY05 FY05 Adopted SB1 Action Revised I.RESOURCES BEGINNING WORKING CAPITAL 10,943 (10,943) a 0 CHANGE TO WORKING CAPITAL REVENUE Intergovernmental 642,884 0 642,884 Charges for Services 1,442,278 0 1,442,278 Miscellaneous 7,435 0 7,435 Total Revenue 2,092,597 0 2,092,597 TOTAL RESOURCE S 2,103,540 (10,943) 2,092,597 II. REQUIREMENTS Department Operating Police 1,994,597 0 1,994,597 Total Department Operating 1,994,597 0 1,994,597 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Interfund Transfers 98,000 0 98,000 Reserve for Encumbrances 10,943 (10,943) a 0 Total Non-Departmental 108,943 (10,943) 98,000 TOTAL REQUIREMENTS 2,103,540 (10,943) 2,092,597 132 Public Safety Answering Point Fund a) This supplemental request decreases the budgeted Beginning Working Capital by $10,943 and decreases the Reserve for Encumbrance by the same amount. The increase brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. 133 Transportation Utility Fund FY05 FY05 FY05 Adopted SBI Action Revised I.RESOURCES BEGINNING WORKING CAPITAL 729,666 423,898 a 1,153,564 CHANGE TO WORKING CAPITAL REVENUE Taxes 2,000,000 0 2,000,000 Intergovernmental 0 700,000 c 700,000 Miscellaneous 10,000 0 10,000 Total Revenue 2,010,000 700,000 2,710,000 TOTAL RESOURCES 2,739,666 1,123,898 3,863,564 II. REQUIREMENTS Department Operating Total Department Operating 0 0 0 Capital Projects Capital Projects 1,744,000 1,124,600 b, c 2,868,600 Capital Carryover 316,225 (68,638) b 247,587 Total Capital Projects 2,060,225 1,055,962 3,116,187 Non-Departmental Debt Service 21,000 0 21,000 Interfund Loans 235,000 0 235,000 Interfund Transfers 0 13,400 d 13,400 Balance Available 423,441 54,536 a,c,d 477,977 Total Non-Departmental 679,441 67,936 747,377 TOTAL REQUIREMENTS 2,739,666 1,123,898 3,863,564 133 Transportation Utility Fund a) This supplemental request increases the budgeted Beginning Working Capital by $423,898 and increases balance available by the same amount. The increase brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This supplemental request reconciles the capital carryover account, decreasing the estimate by $68,638 and moving the residual spending authority ($68,638) to capital project spending on street and alley preservation. c) This budget request recognizes $700,000 in OTIA III revenue sharing from Lane County and appropriates it and $355,962 from Balance Available to capital project spending for street and alley preservation. d) This budget action transfers $13,400 from Balance Available to the Special Assessments Capital Projects Fund for the Santa Clam Avenue assessment project. Transportation SDC, Stormwater SDC and Assessments are also providing the funding for the Santa Clara Avenue project. 135 Telecom Fund FY05 FY06 FY05 Adopted SB1 Action Revised I.RESOURCES BEGINNING WORKING CAPITAL 4,300,165 8,959,811 a 13,259,976 CHANGE TO WORKING CAPITAL REVENUE Licenses/Perm its 2,100,000 878,536 b 2,978,536 Miscellaneous 80,000 0 80,000 Total Revenue 2,180,000 878,536 3,058,536 TOTAL RESOURCES 6,480,165 9,838,347 16,318,512 I1. REQUIREMENTS Department Operating Central Services 1,849,892 138,781 c,e 1,988,673 Total Department Operating 1,849,892 138,781 1,988,673 Capital Projects Capital Projects 0 0 0 Capital Carryover 46,000 0 46,000 Total Capital Projects 46,000 0 46,000 Non-Departmental Interfund Transfers 41,000 10,200,000 b,d 10,241,000 Reserve 3,648,124 0 3,648,124 Reserve for Encumbrances 586,834 (586,834) c 0 Balance Available 308,315 86,400 a,c,d,e 394,715 Total Non-Departmental 4,584,273 9,699,566 14,283,839 TOTAL REQUIREMENTS 6,480,165 9,838,347 16,318,512 135 Telecom Fund a) This supplemental request increases the budgeted Beginning Working Capital by $8,959,811 (due to recognition of telecommunications revenues that had been held in a liability account pending court action) and increases Balance Available by the same amount. The increase brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This action recognizes additional telecommunications permit revenue of $878,536 to be received in FY05 and transfers it to the Facilities and Fleet Fund's Facility Reserve for future use in funding Civic Center Visioning projects. Council approved the transfer on November 22, 2004. c) This supplemental budget eliminates the Reserve for Encumbrance and distributes 13,485 to Central Services for payment of obligations incurred but not paid in FY04 and places the residual amount ($573,349) in Balance Available. d) This action reduces Balance Available by $9,321,464 and transfers it to the Facilites & Fleet Fund's Facility Reserve for future use in funding the Civic Center Visioning projects. Council approved the transfer on November 22, 2004. e) This action uses $53,000 from Balance Available to purchase a Simulcast System for the 911 Center and reappropriates $72,296 to complete FY04 projects. 141 INET Fund FY05 FY05 FY05 Adopted SBI Action Revis d I.RESOURCES BEGINNING WORKING CAPITAL 0 73 a 73 CHANGE TO WORKING CAPITAL REVENUE Charges for Services 69,000 0 69,000 Miscellaneous 1,000 0 1,000 Total Revenue 70,000 0 70,000 TOTAL RESOURCES 70,000 73 70,073 II. REQUIREMENTS Department Operating Police 70,000 0 70,000 Total Department Operating 70,000 0 70,000 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Balance Available 0 73 a 73 Total Non-Departmental 0 73 73 TOTAL REQUIREMENTS 70,000 73 70,073 141 INET Fund a) This supplemental request increases the budgeted Beginning Working Capital by $73 and increases balance available by the same amount. The increase brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. 151 Construction Permits Fund FY05 FY05 FY05 Adopted SBI Action Revis d I.RESOURCES BEGINNING WORKING CAPITAL 1,795,283 562,370 a 2,357,653 CHANGE TO WORKING CAPITAL REVENUE Licenses/Perm its 2,894,660 0 2,894,660 Charges for Services 1,735,900 0 1,735,900 Fines/Forfeitures 1,000 0 1,000 Miscellaneous 42,000 0 42,000 Total Revenue 4,673,560 0 4,673,560 TOTAL RESOURCES 6,468,843 562,370 7,031,213 II. REQUIREMENTS Department Operating Fire/Emergency Medical Svcs 199,350 0 199,350 Planning and Development 3,561,426 0 3,561,426 Public Works 315,496 50,000 b 365,496 Total Department Operating 4,076,272 50,000 4,126,272 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Interfund Transfers 460,000 0 460,000 Balance Available 1,932,571 512,370 a,b 2,444,941 Total Non-Departmental 2,392,571 512,370 2,904,941 TOTAL REQUlREMENTS 6,468,843 562,370 7,031,213 151 Construction Permits Fund a) This supplemental request increases the budgeted Beginning Working Capital by $562,370 and increases balance available by the same amount. The increase brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This action moves $50,000 from Balance Available to the operating appropriation for Public Works for use in the Engineering Division's Plan Review Section of the Permit & Information Center. The funds will be used to hire temporary help to backfill for a United Way assignment and to address a spike in workload. 155 Solid Waste/Recycling Fund FY05 FY05 FY05 Adopted SBI Action Revis d I.RESOURCES BEGINNING WORKING CAPITAL 233,761 (5,370) a 228,391 CHANGE TO WORKING CAPITAL REVENUE Licenses/Perm its 429,000 0 429,000 Charges for Services 26,000 0 26,000 Miscellaneous 4,500 0 4,500 Total Revenue 459,500 0 459,500 TOTAL RESOURCES 693,261 (5,370) 687,891 II. REQUIREMENTS Department Operating Planning and Development 487~104 19,530 b 506,634 Total Department Operating 487,104 19,530 506;634 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Interfund Transfers 65,000 0 65,000 Reserve for Encumbrances 20,930 (20,930) b 0 Balance Available 120,227 (3,970) a,b 116,257 Total Non-Departmental 206,157 (24,900) 181,257 TOTAL REQUIREMENTS 693,261 (5,370) 687,891 155 Solid Waste/Recycling Fund a) This supplemental request decreases the budgeted Beginning Working Capital by $5,370 and decreases balance available by the same amount. The decrease brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This supplemental budget eliminates the Reserve for Encumbrance and distributes $19,530 to the Planning and Development Department for payment of obligations incurred but not paid in FY04 and places the residual amount ($1,400) in Balance Available. 170 Community Development Fund FY05 FY05 FY05 Adopted SB1 Action Revised I. RESOURCES BEGINNING WORKING CAPITAL 3,574,194 (1,761,053) a 1,813,141 CHANGE TO WORKING CAPITAL REVENUE' Intergovernmental 4,615,717 0 4,615,717 Charges for Services 42,180 0 42,180 Miscellaneous 837,175 0 837,175 Fiscal Transactions 1,504,628 0 1,504,628 Total Revenue 6,999,700 0 6,999,700 TOTAL RESOURCES 10,573,894 (1,761,053) 8,812,841 I1. REQUIREMENTS Department Operating Central Services 4,000 0 4,000 Planning and Development 4~812,171 (884,926) a,d 3,927,245 Total Department Operating 4,816,171 (884,926) 3,931,245 Capital Projects Capital Projects 0 648,549 d 648,549 Capital Carryover 215,970 (9,176) c 206,794 Total Capital Projects 215,970 639,373 855,343 Non-Departmental Interfund Transfers 110,000 0 110,000 Misc. Fiscal Transactions 5,412,060 (1,495,807) a,c,e 3,916,253 Reserve for Encumbrances 19,693 (19,693) b Balance Available 0 0 a,b,d,e 0 Total Non-Departmental 5,541,753 (1,515,500) 4,026,253 TOTAL REQUIREMENTS 10,573,894 (1,761,053) 8,812,841 170 Community Development Fund a) This supplemental request decreases the budgeted Beginning Working Capital by $1,761,053 and decreases appropriations for Miscellaneous Fiscal Transactions by $1,520,840 (Historic Preservation Loans are reduced by $17,849, CDBG Revolving Fund Loans are reduced by $1,539,492, and ERA Capital Development Loans are increased by $36,501), Planning & Development by $7,601, and Balance Available by $232,612. The changes bring the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This supplemental budget eliminates the Reserve for Encumbrance and moves $19,693 to Balance Available. c) This action reconciles the Capital Carryover estimate and decreases capital carryover by $9,176 and moves it into the Downtown Revitalization Loan Program. d) This action funds FY05 CDBG sponsored capital projects ($648,549) and replenishes Balance Available ($228,776) by reducing contractual services in Planning and Development's operating budget by $877,325. e) This action eliminates Balance Available by moving $15,857 back into the Historic Preservation Loan Program. 180 Library, Parks, and Recreation,Special Revenue Fund FY05 FY05 FY05 Adopted SBI Action Revised I.RESOURCES BEGINNING WORKING CAPITAL 1,192,705 87,651 a 1,280,356 CHANGE TO WORKING CAPITAL REVENUE Intergovernmental 0 34,850 d 34,850 Rental 0 300 d 300 Miscellaneous 65,600 74,249 d 139,849 Total Revenue 65,600 109,399 174,999 TOTAL RESOURCES 1,258,305 197,050 1,455,355 REQUIREMENTS Department Operating Library, Rec & Cultural Svcs 115,230 7,900 b 123,130 Total Department Operating 115,230 7,900 123,130 Capital Projects Capital Projects 0 143,846 d,e 143,846 Capital Carryover 160,223 20,841 c 181,064 Total Capital Projects 160,223 164,687 324,910 Non-Departmental Reserve 952,406 12,322 a,d 964,728 Balance Available 30,446 12,141 a,b,c,d,e 42,587 Total Non-Departmental 982,852 24,463 1,007,315 TOTAL REQUIREMENTS 1,258,305 197,050 1,455,355 180 Library, Parks, and Recreation Special Revenue Fund a) This supplemental request increases the budgeted Beginning Working Capital by $87,651 and increases Balance Available by $81,413 and increases Reserves by $6,238. The increase brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This action reappropriates $7,900 of Friends of the Library gift programming to the Library and reduces Balance Available by the same amount. c) This action reconciles the Capital Carryover estimate and increases the capital carryover by $20,841 and reduces Balance Available by $20,841. d) This action recognizes donations for the Alton Baker Park Tree Garden ($12,295), increases the capital budget for the Tree Garden by $13,090, reduces Balance Available by $6,879 and increase the Hayes Trust Reserve by $6,084. e) This budget action recognizes various revenues (donations, rental, FEMA) totaling $97,104, reduces Balance Available by $33,652, and increases the capital appropriation for Parks projects by $130,756. 211 General Obligation Debt Service Fund FY05 FY05 FY05 Adopted SB'I Action Revis d I.RESOURCES BEGINNING WORKING CAPITAL 602,040 43,238 a 645,278 CHANGE TO WORKING CAPITAL REVENUE Taxes 4,243,396 0 4,243,396 Miscellaneous 43,000 0 43,000 Total Revenue 4,286,396 0 4,286,396 TOTAL RESOURCES 4,888,436 43,238 4,931,674 II. REQUIREMENTS Department Operating Total Department Operating 0 0 0 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Debt Service 4,399,271 0 4,399,271 Reserve 0 43,238 a 43,238 UEFB 489,165 0 489,165 Total Non-Departmental 4,888,436 43,238 4,931,674 TOTAL REQUIREMENTS 4,888,436 43,238 4,931,674 211 General Obligation Debt Service Fund a) This supplemental request increases the budgeted Beginning Working Capital by $43,238 and increases reserves by the same amount. The increase brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. 221 Library Bond Debt Service Fund FY05 FY05 FY05 Adopted SBI Action Revis d I.RESOURCES BEGINNING WORKING CAPITAL 772,599 1,529 a 774,128 CHANGE TO WORKING CAPITAL REVENUE Intergovernmental 2,345,000 0 2,345,000 Miscellaneous 14,000 0 14,000 Total Revenue 2,359,000 0 2,359,000 TOTAL RESOURCES 3,131,599 1,529 3,133,128 II.REQUIREMENTS Department Operating Total Department Operating 0 0 0 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Debt Service 2,350,000 0 2,350,000 Reserve 781,599 1,529 a 783,128 Total Non-Departmental 3,131,599 1,529 3,133,128 TOTAL REQUIREMENTS 3,131,599 1,529 3,133,128 221 Library Bond Debt Service Fund a) This supplemental request increases the budgeted Beginning Working Capital by $1,529 and increases reserves by the same amount. The increase brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. 250 Special Assessment Bond Debt Fund FY05 FY05 FY05 Adopted SB'1 Action Revised I, RESOURCES BEGINNING WORKING CAPITAL 688,610 176,762 a 865,372 CHANGE TO WORKING CAPITAL REVENUE Miscellaneous 62,500 0 62,500 Fiscal Transactions 585,799 0 585,799 Total Revenue 648,299 0 648,299 TOTAL RESOURCES '1,336,909 176,762 '1,5'13,67'1 II.REQUIREMENTS Department Operating Total Department Operating 0 0 0 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Debt Service 798,625 0 798,625 Interfund Transfers 160,000 0 160,000 Reserve 378,284 176,762 a 555,046 Total Non-Departmental 1,336,909 176,762 1,513,671 TOTAL REQUIREMENTS 1,336,909 176,762 1,513,671 250 Special Assessment Bond Debt Fund a) This supplemental request increases the budgeted Beginning Working Capital by $176,762 and increases reserves by the same amount. The increase brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. 3'10 General and Road Capital Projects Fund FY05 FY05 FY05 Adopted SBI Action Revised I. RESOURCES BEGINNING WORKING CAPITAL 25,110,890 (4,806,388) a 20,304,502 CHANGE TO WORKING CAPITAL REVENUE Intergovernmental 4,058,000 2,287,431 e,i,I 6,345,431 Rental 75,472 0 75,472 Charges for Services 0 63,911 63,911 Miscellaneous 505,750 0 505,750 Interfund Transfers 1,903,483 900,000 c 2,803,483 Fiscal Transactions 66,000 0 66,000 Total Revenue 6,608,705 3,251,342 9,860,047 TOTAL RESOURCES 31,719,595 (1,555,046) 30,164,549 II. REQUIREMENTS Department Operating Central Services 3,000 22,116 ~l,h 25,116 Total Department Operating 3,000 22,116 25,116 Capital Projects Capital Projects 6,466,212 3,152,684 a,d,f,h,i,j,k,I 9,618,896 Capital Carryover 22,772,904 (3,838,961) b,j 18,933,943 Total Capital Projects 29,239,116 (686,277) 28,552,839 Non-Departmental Debt Service 14,310 85,590 f 99,900 Interfund Loans 157,233 0 157,233 Interfund Transfers 10,000 60,000 d 70,000 Contingency 20,000 0 20,000 Reserve 683,413 (325,000) f 358,413 Reserve for Encumbrances 27,116 (27,116) g 0 Balance Available 1,565,407 (684,359) a,b,c,e,f,9,j,k,I 881,048 Total Non-Departmental 2,477,479 (890,885) 1,586,594 TOTAL REQUIREMENTS 31,7'19,595 (1,555,046) 30,164,549 310 General and Road Capital Projects Fund a) This supplemental request decreases the budgeted Beginning Working Capital by $4,806,338, decreases Balance Available by $4,495,598 and reduces the capital budget for land purchases in the Housing Capital Projects Subfund by $310,790. The decrease brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This supplemental request decreases capital carryover by $3,257,016 and increases Balance Available by the same amount. This change reconciles the FY05 Capital Carryover Estimate to the actual ending FY04 capital projects balance and carryforward. c) This budget request recognizes transfer revenue from the General Fund ($900,000) for General Fund capital projects according to the plan approved by Council in 1999. 310 General and Road Capital Projects Fund d) This action transfers $60,000 to the Systems Development Capital Projects Fund for the purchase of land for housing projects and reduces capital appropriation by $60,000. e) This request recognizes externally funded projects in Public Works. It recognizes $1,358,728 in revenues due from intergovernmental partners for previously budgeted capital projects. Since these projects are already budgeted, Balance Available is increased by the same amount. f) This request pays arbitrage of $85,590 to the IRS for interest earnings on the Park Bonds and increases the capital budget for community park development by $539,750 using accrued interest earnings from Balance Available ($300,340) and Reserve ($325,000). g) This supplemental budget eliminates the Reserve for Encumbrance and distributes $12,116 to Central Services for payment of obligations incurred but not paid in FY04 and places the residual amount ($15,000) in Balance Available. h) This action moves $10,000 from the Capital budget to the operating budget in Central Services for the maintenance of public art. i) This action recognizes $500,000 received from the Urban Renewal Agency and increases the Capital budget by the same amount to support the initial design phase of the Patterson Street Underpass. McKenzie Willamette Medical Center is expected to loan the Urban Renewal Agency $500,000 for this initial design work. j) This request reappropriates $215,191 from Balance Available to Capital for library projects. k) This request recognizes $348,703 in federal grant revenue for Fire Stations Exhaust System improvements. The city's 30% match ($149,443) is taken from Balance Available. The capital project budget is increased by $498,146. I) The request recognizes $63,911 in tree planting fees and uses the fees and another $154,531 from Balance Available to increase the Capital budget for street tree plantings by $218,442. Another transaction recognizes $80,000 in support from Lane County and appropriates it to the Capital budget for courthouse transportation improvements. This brings the appropriation to the full $1.6 million approved by Lane County. 330 System Development Capital Projects Fund FY05 FY05 FY05 Adopted SBI Action Revised I. RESOURCES BEGINNING WORKING CAPITAL 11,794,882 274,789 a 12,069,671 CHANGE TO WORKING CA PITAL REVENUE Charges for Services 4,318,606 0 4,318,606 Miscellaneous 373,724 0 373,724 Interfund Transfers 0 60,000 d 60,000 Total Revenue 4,692,330 60,000 4,752,330 TOTAL RESOURCES 16,487,212 334,789 16,822,001 II. REQUIREMENTS Department Operating Public Works 548,985 0 548,985 Total Department Operating 548,985 0 548,985 Capital Projects Capital Projects 3,662,000 45,400 c,d 3,707,400 Capital Carryover 7,446,176 (1,003,135) b 6,443,041 Total Capital Projects 11,108,176 (957,735) 10,150,441 Non-Departmental Debt Service 362,920 0 362,920 Interfund Transfers 0 14,600 c 14,600 Intergovernmental Expend. 721,000 0 721,000 Reserve 269,304 0 269,304 Balance Available 3,476,827 1,277,924 a,b,c 4,754,751 4,830,051 1,292,524 6,122,575 TOTAL REQUIREMENTS 16,487,212 334,789 16,822,001 330 System Development Capital Projects Fund a) This supplemental request increases the budgeted Beginning Working Capital by $274,789 and increases Balance Available by the same amount. The increase brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This supplemental request decreases capital carryover by $1,003,135 and increases Balance Available by the same amount. This change reconciles the FY05 Capital Carryover Estimate to the actual ending FY04 capital projects balance and carryforward. c) This action reduces the capital budget by $14,600 and transfers it to the Special Assessments Capital Projects Fund for the Santa Clara Avenue Assessment project. d) This action recognizes $60,000 from the sale of land to the Housing Capital Projects Fund and increases the capital budget for Parkland Acquisition by $60,000. 350 Special Assessment Capital Project Fund FY05 FY05 FY05 Adopted SB1 Action Revised I. RESOURCES BEGINNING WORKING CAPITAL 2,223,553 (743,558) a 1,479,995 CHANGE TO WORKING CAPITAL REVENUE Miscellaneous 64,306 0 64,306 Interfund Transfers 100,000 28,000 b 128,000 Fiscal Transactions 3,474,694 728,707 b 4,203,401 Total Revenue 3,639,000 756,707 4,395,707 TOTAL RESOURCE S 5,862,553 13,149 5,875,702 II. REQUIREMENTS Department Operating Total Department Operating 0 0 0 Capital Projects Capital Projects 3,035,000 3,035,000 Capital Carryover 1,288,517 120,706 c 1,409,223 Total Capital Projects 4,323,517 120,706 4,444,223 Non-Departmental Debt Service 600,000 0 600,000 Interfund Transfers 40,000 0 40,000 Balance Available 899,036 (107,557) a,b,c 791,479 Total Non-Departmental 1,539,036 (107,557) 1,431,479 TOTAL REQUIREMENTS 5,862,553 13,149 5,875,702 350 Sp cial Assessment Capital Project Fund a) This supplemental request decreases the budgeted Beginning Working Capital by $743,558 and decreases Balance Available by the same amount. The increase brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank b) This action recognizes internal transfer revenue from the Transportation Utility Fund ($13,400), the Transportation SDC ($900), and the Stormwater SDC ($13,700) and reduces the estimated draws on the City's Line of Credit for the Santa Clara Avenue Assessment Project by $28,000. It also increases the estimate of draws on the Line of Credit by $756,707 (for a net increase of $728,707) and increases Balance Available by $756,707. c) This supplemental request increases capital carryover by $120,706 and decreases Balance Available by the same amount. This change reconciles the FY05 Capital Carryover Estimate to the actual ending FY04 capital projects balance and carryforward. 510 Municipal Airport Fund FY05 FY05 FY05 Adopted SB1 Action Revised I. RESOURCES BEGINNING WORKING CAPITAL 20,238,469 (12,571,178) a 7,667,291 CHANGE TO WORKING CAPITAL REVENUE Intergovernmental 11,088,989 15,426,291 e,f 26,515,280 Rental 2,742,215 0 2,742,215 Charges for Services 3,455,090 0 3,455,090 Fines/Forfeitures 14,360 0 14,360 Miscellaneous 135r864 0 135~864 Total Revenue 17,436,518 15,426,291 32,862,809 TOTAL RESOURCES 37,674,987 2,855,113 40,630,100 II. REQUIREMENTS Department Operating Fire/Emergency Medical Svcs 613,671 0 613,671 Police 350,788 0 350,788 Public Works 3~770r447 468~015 c,e 4~238~462 Total Department Operating 4,734,906 468,015 5,202,921 Capital Projects Capital Projects 11,428,545 1,890,000 d 13,318,545 Capital Carryover 15r577~993 (263,188) b 15~314~805 Total Capital Projects 27,006,538 1,626,812 28,633,350 Non-Departmental Debt Service 1,113,925 0 1,113,925 Interfund Transfers 364,000 0 364,000 Reserve 3,566,067 (2,497) a,e 3,563,570 Reserve for Encumbrances 34,315 (34,315) c 0 Balance Available 855,236 797,098 a,b,c,d,e,f 1,652,334 Total Non-Departmental 5,933,543 760,286 6,693,829 TOTAL REQUIREMENTS 37,674,987 2,855,113 40,530,100 510 Municipal Airport Fund a) This supplemental request decreases the budgeted Beginning Working Capital by $12,571,178, decreases balance available by 13,005,309, and increases reserves by $434,131. The decrease brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This supplemental request decreases the capital carryover by $263,188 and increases Balance Available by the same amount. This change reconciles the FY04 Capital Carryover Estimate to lhe actual ending FY05 capital projects balance and carryforward. c) This supplemental budget eliminates the Reserve for Encumbrance and distributes $19,091 to Public Works for payment of obligations incurred but not paid in FY04 and places the residual amount ($15,224) in Balance Available. d) This request recognizes new FAA grant revenue of $1.8 million for the Airport Runway Project and increases the Capital budget for $1.89 million, which includes $90,000 from Balance Available which is Eugene's match to the grant. e) This supplemental request reappropriates $448,924 to Public Works for the marketing agreement with Delta Airlines and reduces the Air Service Development Fund reserve by $436,628 and Balance Available by $12,296. f) This budget action rebudgets revenues for previously budgeted federally funded capital projects and offsets them with an increase to Balance Available ($13,626,291). 520 Parking Services Fund FY05 FY05 FY05 Adopted SB1 Action Revised I. RESOURCES BEGINNING WORKING CAPITAL 2,366,556 563,138 a 2,929,694 CHANGE TO WORKING CAPITAL REVENUE Rental 550,260 0 550,260 Charges for Services 2,930,270 0 2,930,270 Fines/Forfeitures 917,500 0 917,500 Miscellaneous 49,529 0 49,529 Total Revenue 4,447,559 0 4,447,559 TOTAL RESOURCES 6,814,115 563,138 7,377,253 I1. REQUIREMENTS Department Operating Central Services 406,522 0 406,522 Planning and Development 2,496,101 35 c 2,496,136 Public Works 130,700 0 130,700 Total Department Operating 3,033,323 35 3,033,358 Capital Projects Capital Projects 388,000 388,000 Capital Carryover 320,528 150,971 b 471,499 Total Capital Projects 708,528 150,971 859,499 Non-Departmental Debt Service 624,752 0 624,752 I nterfund Transfers 888,100 0 888,100 Reserve 1,071,209 (156) a 1,071,053 Reserve for Encumbrances 7,645 (7,645) c 0 Balance Available 480,558 419,933 a,b 900,491 Total Non-Departmental 3,072,264 412,132 3,484,396 TOTAL REQUIREMENTS 6,814,115 563,138 7,377,253 520 Parking Services Fund a) This supplemental request increases the budgeted Beginning Working Capital by $563,138 and increases Balance Available by $563,294. An offsetting reduction of $156 to Reserves balances the working capital adjustment. The adjustment brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This supplemental request increases the capital carryover by $150,971 and decreases balance available by the same amount. This increase reconciles the FY05 Capital Carryover Estimate to the actual ending FY04 capital projects balance and carryforward. c) This supplemental budget eliminates the Reserve for Encumbrance and distributes $35 to Planning and Development for payment of obligations incurred but not paid in FY04 and places the residual amount ($7,610) in Balance Available. 530 Wastewat r Utility Fund FY05 FY05 FY05 Adopted SB1 Action Revised I.RESOURCES BEGINNING WORKING CAPITAL 5,015,346 (570,771) 4,444,575 CHANGE TO WORKING CAPITAL REVENUE Rental 45,312 0 45,312 Charges for Services 27,296,306 239,963 d 27,536,269 Fines/Forfeitures 2,000 0 2,000 Miscellaneous 72,000 0 72,000 Total Revenue 27,415,618 239,963 27,655,581 TOTAL RESOURCES 32,430,964 (330,808) 32,100,156 I1. REQUIREMENTS Department Operating Public Works 16,226,155 257,993 b,d 16,484,148 Total Department Operating 16,226,155 257,993 16,484,148 Capital Projects Capital Projects 1,535,000 1,535,000 Capital Carryover 2,656,826 (385,472) c 2,271,354 Total Capital Projects 4,191,826 (385,472) 3,806,354 Non-Departmental Debt Service 332,585 0 332,585 Interfund Loans 44,400 0 44,400 Interfund Transfers 769,000 0 769,000 Intergovernmental Expend. 10,235,192 0 10,235,192 Reserve 57,882 0 57,882 Reserve for Encumbrances 311,392 (311,392) b 0 Balance Available 262,532 108,063 a,b,c 370,595 Total Non-Departmental 12,012,983 (203,329) 11,809,654 TOTAL REQUIREMENTS 32,430,964 (330,808) 32,100,156 530 Wastewater Utility Fund a) This supplemental request decreases the budgeted Beginning Working Capital by $570,771, decreases balance available by the same amount. The decrease brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This supplemental budget eliminates the Reserve for Encumbrance and distributes $18,030 to Public Works for payment of obligations incurred but not paid in FY04 and places the residual amount ($293,362) in Balance Available. c) This transaction reduces the Capital Carryover budget by $385,472 for projects that have been completed and increases Balance Available by the same amount. d) This request rebudgets $239,963 in program spending that was not completed in FY04 for an access security system, the scrubber room roof replacement, and a screw pump replacement and coating. The projects are supported by MWMC revenues. 539 Stormwater Utility Fund FY05 FY05 FY05 Adopted SBI Action Revised I.RESOURCES BEGINNING WORKING CAPITAL 7,851,837 (425,047) a 7,426,790 CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits 115,000 0 115,000 Intergovernmental 100,000 2,202,840 d 2,302,840 Rental 52,072 0 52,072 Charges for Services 8,997,842 0 8,997,842 Miscellaneous 137,750 0 137,750 Total Revenue 9,402,664 2,202,840 11,605,504 TOTAL RESOURCES 17,254,501 1,777,793 19,032,294 II. REQUIREMENTS Department Operating Public Works 8,109,925 150,410 b 8,260,335 Total Department Operating 8,109,925 150,410 8,260,335 Capital Projects Capital Projects 794,000 636,500 d 1,430,500 Capital Carryover 5,616,104 340,313 c 5,956,417 Total Capital Projects 6,410,104 976,813 7,386,917 Non-Departmental Debt Service 6,650 0 6,650 Interfund Loans 73,067 0 73,067 Interfund Transfers 522,000 0 522,000 Reserve for Encumbrances 139,306 (139,306) b 0 Balance Available 1,993,449 789,876 a,b,c,d 2,783,325 Total Non-Departmental 2,734,472 650,570 3,385,042 TOTAL REQUIREMENTS 17,254,501 1,777,793 19,032,294 539 Stormwater Utility Fund a) This supplemental request decreases the budgeted Beginning Working Capital by $425,047 and decreases balance available by the same amount. The decrease brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined b) This supplemental budget eliminates the Reserve for Encumbrance and distributes $116,284 to Public Works for payment of obligations incurred but not paid in FY04 and places the residual amount ($23,022) in Balance Available. c) This supplemental request increases the capital carryover by $340,313 and decreases Balance Available by the same amount. This change reconciles the FY05 Capital Carryover Estimate to the actual ending FY04 capital projects balance and carryfo[ward. d) This action recognizes $2,202,840 in project revenue ($1,523,340 rebudgeted from FY04) from intergovernmental partners and establishes $636,500 in capital spending authority for Amazon Flood Plain Analysis, BLM Wetlands Vegetation, Delta Ponds, and the Wetlands Mitigation Bank's Seed Procurement Program. The remaining funding is distributed as follows: $34,126 to Public Works Department for project assistance and $1,532,214 to Balance Available. 592 Amublance Transport Fund FY05 FY05 FY05 Adopted SB1 Action Revised I.RESOURCES BEGINNING WORKING CAPITAL 1,042,114 109,361 a 1,151,475 CHANGE TO WORKING CAPITAL REVENUE Charges for Services 6,024,321 0 6,024,321 Miscellaneous 16,975 0 16~975 Total Revenue 6,041,296 0 6,041,296 TOTAL RESOURCES 7,083,410 109,361 7,192,771 I1. REQUIREMENTS Department Operating Fire/Emergency Medical Svcs 5,271,608 0 5,271,608 Police 121,146 0 121,146 Total Department Operating 5,392,754 0 5,392,754 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Interfund Transfers 676,937 0 676,937 Balance Available 1,013,719 109,361 a 1,123,080 Total Non-Departmental 1,690,656 109,361 1,800,017 TOTAL REQUIREMENTS 7,083,410 109,361 7,192,771 592 Ambulance Transport Fund a) This supplemental request increases the budgeted Beginning Working Capital by $109,361 and increases Balance Available by $109,361. The adjustment brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. 610 Information System and Services Fund FY05 FY05 FY05 Adopted SBt Action Revised I.RESOURCES BEGINNING WORKING CAPITAL 2,539,546 (23,212) a 2,516,334 CHANGE TO WORKING CAPITAL REVENUE Charges for Services 5,413,629 (132,582) 5,281,047 Miscellaneous 43,000 0 43,000 Total Revenue 5,456,629 (132,582) 5,324,047 TOTAL RESOURCES 7,996,175 (155,794) 7,840,381 II. REQUIREMENTS Department Operating Central Services 5,413,629 134,343 b,c 5,547,972 Total Department Operating 5,413,629 134,343 5,547,972 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Interfund Transfers 290,000 0 290,000 Reserve 1,149,000 1,149,000 Reserve for Encumbrances 15,551 (15,551) c 0 Balance Available 1,127,995 (274,586) a,b,c 853,409 Total Non-Departmental 2,582,546 (290,137) 2,292,409 TOTAL REQUIREMENTS 7,996,175 (155,794) 7,840,381 610 Information System and Services Fund a) This supplemental request decreases the budgeted Beginning Working Capital by $23,212 and decreases balance available by the same amount. The increase brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This supplemental request reappropriates $120,907 in Central Services for continued acquisition and upgrade of central business function software, reduces the revenue estimate for software charges by $132,582, and reduces balance available by $253,489. c) This supplemental budget eliminates the Reserve for Encumbrance and distributes $13,436 to Central Services for payment of obligations incurred but not paid in FY04 and places the residual amount ($2,115) in Balance Available. 615 Facilities and Fleet Services Fund FY05 FY05 FY05 Adopted SB1 Action Revised I. RESOURCES BEGINNING WORKING CAPITAL 14,088,033 284,376 a 14,372,409 CHANGE TO WORKING CAPITAL REVENUE Rental 612,144 0 612,144 Charges for Services 12,511,380 0 12,511,380 Miscellaneous 600,370 235,000 g 835,370 Interfund Transfers 830,000 16,080,000 d,f 16,910,000 Fiscal Transactions 3,347,726 0 3,347,726 Total Revenue 17,901,620 16,315,000 34,216,620 TOTAL RESOURCES 31,989,653 16,599,376 48,589,029 I1. REQUIREMENTS Department Operating Central Services 5,860,673 49,000 c,e 5,909,673 Planning and Development 220,050 0 220,050 Public Works 8,228~521 1,358,567 c,d 9,587,088 Total Department Operating 14,309,244 1,407,567 15,716,811 Capital Projects Capital Projects 140,000 0 140,000 Capital Carryover 278,223 18,242 b 296,465 Total Capital Projects 418,223 18,242 436,465 Non-Departmental Debt Service 200,145 0 200,145 Interfund Loans 382,018 0 382,018 Interfund Transfers 866,000 0 866,000 Reserve 14,792,930 15,179,852 a,f 29,972,782 Reserve for Encumbrances 877,604 (877,604) c Balance Available 143~489 871,319 a,b,c,e 1,014,808 Total Non-Departmental 17,262,186 15,173,567 32,435,753 TOTAL REQUIREMENTS 31,989,653 16,599,376 48,589,029 615 Facilities and Fleet Services Fund a) This supplemental request increases the budgeted Beginning Working Capital by $284,376, decreases reserves by $455,148 and increases Balance Available by $739,524. The adjustment brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. 615 Facilities and Fleet Services Fund b) This supplemental request reconciles the capital carryover account, increasing the carryover by $18,242 and decreasing Balance Available by the same amount. c) This supplemental budget eliminates the Reserve for Encumbrance and distributes $30,500 to Central Services and $678,567 to Public Works for payment of obligations incurred but not paid in FY04 and places the residual amount ($168,537) in Balance Available. d) This budget request recognizes transfer revenue of $680,000 from the General Fund for General Fund Fleet Replacement and increase spending authority in Public Works. e) Another action reappropriates $18,500 for Kaufman Center Maintenance to the Central Services budget and decreases Balance Available. f) Other budget actions recognize the transfer of telecommunications revenue from the General Fund ($5.2 million) and the Telecommunications Fund ($10.2 million), and interest earnings attributable to the Facility Reserve ($235,000), and places the funds ($15,635,000) in the Facilities Reserve for future use in civic center visioning projects according to the plan approved by the City Council on November 22, 2004. 620 Risk and Ben fits Fund FY05 FY05 FY05 Adopted SB1 Action Revised I. RESOURCES BEGINNING WORKING CAPITAL 8,106,344 (738,063) a 7,368,281 CHANGE TO WORKING CAPITAL REVENUE Charges for Services 29,867,865 0 29,867,865 Miscellaneous 417,000 0 417,000 Interfund Transfers 25,000 1,840,000 b 1,865,000 Interfund Loans 382,018 0 382,018 Total Revenue 30,691,883 1,840,000 32,531,883 TOTAL RESOURCES 38,798,227 1,101,937 39,900,164 I1. REQUIREMENTS Department Operating Central Services 20,154,070 0 20,154,070 Total Department Operating 20,154,070 0 20,154,070 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Debt Service 4,010,550 0 4,010,550 Interfund Loans 573,026 0 573,026 Interfund Transfers 177,000 0 177,000 Reserve 12,643,971 159,986 a 12,803,957 Balance Available 1,239,610 941,951 a,b 2,181,561 Total Non-Departmental 18,644,157 1,101,937 19,746,094 TOTAL REQUIREMENTS 38,798,227 1,101,937 39,900,164 620 Risk and BenefitsFund a) This supplemental request decreases the budgeted Beginning Working Capital by $738,063, increases the Pension Bond Fund's debt service reserve by $159,986, and decreases Balance Available by $898,049. The adjustment brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. b) This budget request recognizes a transfer of $1,840,000 from the General Fund to the Risk Fund in order to increase Balance Available. The Risk Fund faces large outstanding claims for land use and police officer activity. Although actuary determined reserves have been established for these claims, it is also important to build Balance Available to an appropriate level in this fund. 630 Professional Services Fund FY05 FY05 FY05 Adopted SBI Action Revised I.RESOURCES BEGINNING WORKING CAPITAL 649,642 (500,695) a 148,947 CHANGE TO WORKING CAPITAL REVENUE Charges for Services 6,631,796 0 6,631,796 Miscellaneous 8,000 0 8,000 Total Revenue 6,639,796 0 6,639,796 TOTAL RESOURCES 7,289,438 (500,695) 6,788,743 II. REQUIREMENTS Department Operating Central Services 1,211,607 0 1,211,607 Public Works 4,930,268 4,930,268 Total Department Operating 6,141,875 0 6,141,875 Capital Projects Total Capital Projects 0 0 0 Non-Departmental Interfund Transfers 640,000 0 640,000 Reserve 45,000 (45,000) 0 Balance Available 462,563 (455,695) a 6,868 Total Non-Departmental 1,147,563 (500,695) 646,868 TOTAL REQUIREMENTS 7,289,438 (500,695) 6,788,743 630 Professional Services Fund This supplemental request decreases the budgeted Beginning Working Capital by $500,695, eliminates the $45,000 Reserve and decreases Balance Available by $455,695. The decrease brings the FY05 Budgeted Beginning Working Capital in compliance with the audited FY04 actual revenues and expenditures as determined by Grove, Mueller & Swank P.C., the City's external auditor. ATTACHMENT B FY05 GENERAL FUND CONTINGENCY TRACKING SUMMARY General General General Contingency Contingency Contingency Resources Beginning Appropriation $ 340,000 $ 340,000 Starting Balances $ 340,000 $ 340,000 Expenditures Supplemental Bud.qet #1 07/26/04 1. Civic Center Ballot Information 10,000 10,000 07/26/04 2. Voters Pamphlet for November Election 25,000 25,000 07/28/04 3. Police Commission Support for Internal/Civilian Review 70,000 70,000 08/11/04 4. Commercial/industrial Lands Study 15,000 15,000 10/11/04 5. ICMA Police External Review 108,000 108,000 SB#1 Subtotal 228,000 228,000 Balance as of SB~I $ 112,000 Supplemental Bud.qet #2 1. SB#2 Subtotal Totals/Balance as of SB#2 $ 112,000 Supplemental Bud.qet #3 1. SB#3 Subtotal Totals/Balance as of SB#3 $" $ $ 112,000 11/30/2004 j:\FY03 GF Contingency.xls ATTACHMENT C Resolution Number A RESOLUTION ADOPTING A SUPPLEMENTAL BUDGET; MAKING APPROPRIATIONS FOR THE CITY OF EUGENE FOR THE FISCAL YEAR BEGINNING JULY 1, 2004, AND ENDING JUNE 30, 2005. The City Council of the City of Eugene finds that Adopting the Supplemental Budget and Making Appropriations is necessary under ORS 294.480. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EUGENE, A Municipal Corporation of the State of Oregon, as follows: Section 1. That the Supplemental Budget for the City of Eugene, Oregon, for the fiscal year beginning July 1, 2004, and ending June 30, 2005, as set forth in attached Exhibit "A" is hereby adopted. Section 2. The Supplemental amounts for the fiscal year beginning July 1, 2004, and ending June 30, 2005, and for the purposes shown in attached Exhibit "A" are hereby appropriated. Section 3. That this Supplemental Budget is prepared in accordance with ORS 294.480(1)(a), which authorizes the formulation of a supplemental budget resulting from "An occurrence or condition which had not been ascertained at the time of the preparation of a budget for the current year or current budget period which requires a change in financial planning." This Supplemental Budget was published in accordance with ORS 294.480(4). Section 4. This resolution complies with ORS 294.480(5), and does not authorize an increase in the levy of property taxes above the amount published in the Annual Budget publication. The foregoing resolution adopted this 6th day of December, 2004. City Recorder EXHIBIT "A" In doflar$ GENERAL FUND Departmental Operating Central Services 1,049,562 Fire and Emergency Medical Services 252,674 Library, Recreation and Cultural Services 428,088 Planning and Development 586,714 Police Department 1,277,740 Public Works 260,417 Total Departmental Operating 3,855,195 Non-Departmental Contingency (228,000) Interfund Transfer 8,655,000 * Reserves (973,314) Total Non-Departmental 7,453,686 TOTAL GENERAL FUND 11,308,881 SPECIAL ASSESSMENT MANAGEMENT FUND Departmental Operating Central Services 150,322 Total Departmental Operating 150,322 Non-Departmental * Reserves (67,960) * Balance Available 103,902 Total Non-Departmental 35,942 TOTAL SPECIAL ASSESSMENT MANAGEMENT FUND 186,264 LIBRARY LOCAL OPTION LEVY FUND Departmental Operating Library, Recreation and Cultural Services 387,000 Total Departmental Operating 387,000 Non-Departmental * Reserves 10,784 Total Non-Departmental 10,784 TOTAL LIBRARY LOCAL OPTION LEVY FUND 397,784 PARTNERSHIPS FOR YOUTH FUND Departmental Operating Library, Recreation and Cultural Services 69,484 Total Departmental Operating 69,484 Non-Departmental * Reserves 10,409 Total Non-Departmental 10,409 TOTAL PARTNERSHIPS FOR YOUTH FUND 79,893 YOUTH AND SCHOOL SERVICES LEVY FUND Departmental Operating Library, Recreation and Cultural Services 62,624 Total Departmental Operating 62,624 Non-Departmental * Reserves 105,820 Total Non-Departmental 105,820 TOTAL PARTNERSHIPS FOR YOUTH FUND 168,444 ROAD FUND Departmental Operating Public Works Department 176,069 Total Departmental Operating 176,069 Non-Departmental * Reserves (173,760) * Balance Available 1,138,449 Total Non-Departmental 964,689 TOTAL ROAD FUND 1,140,758 PUBLIC SAFETY ANSWERING POINT FUND Non-Departmental * Reserves (10,943) Total Non-Departmental (10,943) TOTAL PUBLIC SAFETY ANSWERING POINT FUND (10,943) TRANSPORTATION UTILITY FUND Capital Projects Capital Projects 1,055,962 Total Capital Projects 1,055,962 Non-Departmental Interfund Transfer 13,400 * Balance Available 54,536 Total Non-Departmental 67,936 TOTAL TRANSPORTATION UTILITY FUND 1,123,898 TELECOM FUND Departmental Operating Central Services Department 138,781 Total Departmental Operating 138,781 Non-Departmental Interfund Transfer 10,200,000 * Reserves (586,834) * Balance Available 86,400 Total Non-Departmental 9,699,566 TOTAL TELECOM FUND 9,838,347 INET FUND Non-Departmental * Balance Available 73 Total Non-Departmental 73 TOTAL INET FUND 73 CONSTRUCTION PERMIT FUND Departmental Operating Public Works 50,000 Total Departmental Operating 50,000 Non-Departmental * Balance Available 512,370 Total Non-Departmental 512,370 TOTAL CONSTRUCTION PERMIT FUND 562,370 SOLID WASTE/RECYCLING FUND Departmental Operating Planning and Development 19,530 Total Departmental Operating 19,530 Non-Departmental * Reserves (20,930) * Balance Available (3,970) Total Non-Departmental (24,900) TOTAL SOLID WASTE/RECYCLING FUND (5,370) COMMUNITY DEVELOPMENT FUND Departmental Operating Planning and Development (884,926) Total Departmental Operating (884,926) Capital Projects Capital Projects 639,373 Total Capital Projects 639,373 Non-Departmental * Reserves (19,693) Miscellaneous Fiscal Transactions (1,495,807) Total Non-Departmental (1,515,500) TOTAL COMMUNITY DEVELOPMENT FUND (1,761,053) LIBRARY~ PARKS & RECREATION SPECIAL REVENUE FUND Departmental Operating Library, Recreation and Cultural Services 7,900 Total Departmental Operating 7,900 Capital Projects Capital Projects 164,687 Total Capital Projects 164,687 Non-Departmental * Reserves 12,322 * Balance Available 12,141 Total Non-Departmental 24,463 TOTAL LIBRARY, PARKS & REC. SPECIAL REVENUE FUND 197,050 GENERAL OBLIGATION DEBT SERVICE FUND Non-Departmental * Reserves 43,238 Total Non-Departmental 43,238 TOTAL GENERAL OBLIGATION DEBT SERVICE FUND 43,238 LIBRARY BONDS DEBT SERVICE FUND Non-Departmental * Reserves 1,529 Total Non-Departmental 1,529 TOTAL LIBRARY BONDS DEBT SERVICE FUND 1,529 SPECIAL ASSESSMENT BOND DEBT SERVICE FUND Non-Departmental * Reserves 176,762 Total Non-Departmental 176,762 TOTAL SPECIAL ASSESSMENT BOND DEBT SVC. FUND 176,762 GENERAL AND ROAD CAPITAL PROJECTS FUND Departmental Operating Central Services 22,116 Total Departmental Operating 22,116 Capital Projects Capital Projects (686,277) Total Capital Projects (686,277) Non-Departmental Debt Service 85,590 Interfund Transfer 60,000 * Reserves (352,116) * Balance Available (684,359) Total Non-Departmental (890,885) TOTAL GENERAL AND ROAD CAPITAL PROJECTS FUND (1,555,046) SYSTEMS DEVELOPMENT CAPITAL PROJECTS FUND Capital Projects Capital Projects (957,735) Total Capital Projects (957,735) Non-Departmental Interfund Transfer 14,600 * Balance Available 1,277,924 Total Non-Departmental 1,292,524 TOTAL SYSTEMS DEVELOPMENT CAP. PROJECTS FUND 334,789 SPECIAL ASSESSMENTS CAPITAL PROJECTS FUND Capital Projects Capital Projects 120,706 Total Capital Projects 120,706 Non-Departmental * Balance Available (107,557/ Total Non-Departmental (107,557) TOTAL SPECIAL ASSESSMENTS CAP. PROJECTS FUND 13,149 MUNICIPAL AIRPORT FUND Departmental Operating Public Works 468,015 Total Departmental Operating 468,015 Capital Projects Capital Projects 1,626,812 Total Capital Projects 1,626,812 Non-Departmental * Reserves (36,812) * Balance Available 797,098 Total Non-Departmental 760,286 TOTAL MUNICIPAL AIRPORT FUND 2,855,113 PARKING SERVICES FUND Departmental Operating Planning and Development 35 Total Departmental Operating 35 Capital Projects Capital Projects 150,971 Total Capital Projects 150,971 Non-Departmental * Reserves (7,801) * Balance Available 419,933 Total Non-Departmental 412,132 TOTAL PARKING SERVICES FUND 563,138 WASTEWATER UTILITY FUND Departmental Operating Public Works 257,993 Total Departmental Operating 257,993 Capital Projects Capital Projects (385,472) Total Capital Projects (385,472) Non-Departmental * Reserves (311,392) * Balance Available 108,063 Total Non-Departmental (203,329) TOTAL WASTEWATER UTILITY FUND (330,808) STORMWATER UTILITY FUND Departmental Operating Public Works 150,410 Total Departmental Operating 150,410 Capital Projects Capital Projects 976,813 Total Capital Projects .976,813 Non-Departmental * Reserves (139,306) * Balance Available 789,876 Total Non-Departmental 650,570 TOTAL STORMWATER UTILITY FUND 1,777,793 AMBULANCE TRANSPORT FUND Non-Departmental * Balance Available 109,361 Total Non-Departmental 109,361 TOTAL EMERGENCY MEDICAL SERVICES FUND 109,361 INFORMATION SYSTEMS AND SERVICES FUND Departmental Operating Central Services 134,343 Total Departmental Operating 134,343 Non-Departmental * Reserves (15,551) * Balance Available (274,586) Total Non-Departmental (290,137) TOTAL INFORMATION SYSTEMS AND SERVICES FUND (155,794) FACILITIES AND FLEET SERVICES FUND Departmental Operating Central Services 49,000 Public Works 1,358,567 Total Departmental Operating 1,407,567 Capital Projects Capital Projects 18,242 Total Capital Projects 18,242 Non-Departmental * Reserves 14,302,248 * Balance Available 871,319 Total Non-Departmental 15,173,567 TOTAL FACILITIES AND FLEET SERVICES FUND 16,599,376 RISK AND BENEFITS FUND Non-Departmental * Reserves 159,986 * Balance Available 941,951 Total Non-Departmental 1,101,937 TOTAL RISK MANAGEMENT FUND 1,101,937 PROFESSIONAL SERVICES FUND Non-Departmental * Reserves (45,000) * Balance Available (455,695) Total Non-Departmental (500,695) TOTAL PROFESSIONAL SERVICES FUND (500,695) TOTAL REQUIREMENTS -ALL FUNDS 44,260,238 * Reserves, Balance Available, and UEFB amounts are not appropriated for spending and are shown for information purposes only.