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HomeMy WebLinkAboutItem 3: Adopt Suppl.Budget 3EUGENE CITY COUNCIL AGENDA ITEM SUMMARY Public Hearing and Action: Resolution 4840 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: June 13, 2006 Agenda Item Number: 3 Department: Central Services Staff Contact: Kitty Murdoch www. cl. eugene, or. us Contact Telephone Number: 682-5860 ISSUE STATEMENT City Council approval of the third 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 #3 consists of $3.4 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 that occurs in June of a fiscal year recognizes budget authority for activities previously authorized by the council for the current fiscal year and provides other necessary adjustments to budget authority that are deemed essential for operation of city programs an to comply with Oregon budget law. The requested budget changes are described below. Genera/Fund This supplemental budget requests the following changes to the General Fund budget: · Redistribute City Attorney appropriation across departments to reconcile to year-to-date actuals and anticipate needs prior to fiscal year end. Increase appropriation to Planning and Development ($101,500) and Police ($8,800) departments and decrease appropriation to the Central Services ($25,800), Fire and Emergency Medical Services ($14,000), Library, Recreation, and Cultural Services ($7,500), and Public Works ($63,000) departments. · Recognize $20,000 in grant revenue for the Police Activity League (PAL) program and increase the Police Department budget by the same amount for work with youth in the community. · Recognize $144,509 in Fire Dispatch Contract revenue and increase expenditure authority in the Police Department budget by $80,343 for fire dispatching services and create a Fire Dispatch Equipment Reserve of $64,166. · Recognize $139,839 in reimbursable overtime revenue and increase expenditure authority in the Police Department budget by the same amount for expenses incurred during the fiscal year. · Recognize $15,000 in grant revenue from the Oregon Transportation and Growth Management program ($10,000) and the University of Oregon ($5,000) and increase expenditure authority in the L:\CMO\2005 Council Agendas\M050613\S0506133.doc Planning and Development Department for the Walnut Street Mixed-Use Center. · Recognize $122,000 in revenue and increase intergovernmental expenditure authority by the same amount for Municipal Court pass-through revenue to Lane County and the State of Oregon. · Recognize $109,475 in revenue for reimbursable charges and grant revenue and increase the Fire and Emergency Medical Services Department budget by the same amount. Other Funds The changes proposed in the Non-General Fund budgets are: · Youth and School Services Local Option Levy Fund - Increase the intergovernmental expenditure budget authority by $150,000 and decrease the reserve by the same amount to transfer property taxes collected to the 4J and Bethel School Districts. · System Development Capital Projects Fund - Recognize $1,220,000 in revenue and increase intergovernmental expenditure authority by the same amount for the Metropolitan Wastewater Management Commission budget. The higher amount reflects the rate increase approved by the commission following the preparation of the FY05 budget. · Municipal Airport Fund - Recognize $184,000 in additional airport parking revenue and increase the expenditure authority in the Public Works Department by the same amount for payment of the parking management contract and purchase of airport operations equipment for the new runway. · Wastewater Utility Fund - Recognize $1,445,000 in revenue and increase intergovernmental expenditure authority by the same amount for the Metropolitan Wastewater Management Commission budget. The higher amount reflects the rate increase approved by the commission following the preparation of the FY05 budget. · Facilities and Fleet Services Fund: o Increase expenditure authority in the Central Services operating budget by $164,189 to meet higher-than-anticipated costs by decreasing the Energy Fluctuation Reserve by $123,604 and Balance Available by $40,585 in the Facilities Services Subfund. o Increase the expenditure authority in the Public Works operating budget by $147,500 and decrease Balance Available in the Fleet Services Subfund by the same amount for higher- than-anticipated gasoline costs. · Risk and Benefits Fund - Increase the Central Services budget by $1,000,000 and reduce Balance Available by the same amount. The increase will cover the actuary's estimate of the higher claims costs and reserve increases required due to poor claims experience in general liability. Expenditure authority is needed immediately to carry out City Council direction or to meet legal or program requirements. RELATED CITY POLICIES Not applicable. COUNCIL OPTIONS This is the last supplemental budget of the fiscal year. In certain cases there may be a financial or legal impact to delaying or denying budget approval. The council may adopt amended appropriation amounts or funding sources for specific requests in the supplemental budget. L:\CMO\2005 Council Agendas\M050613\S0506133.doc CITY MANAGER'S RECOMMENDATION The City Manager recommends adopting the attached resolution adopting the Supplemental Budget. SUGGESTED MOTION Move to adopt Resolution 4840 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\2005 Council Agendas\M050613\S0506133.doc Attachment A Transaction Summary 010 General Fund FY05 FY05 FY05 FY05 FY05 Adopted SB1 Action SB2 Action SB3 Action Revised I. RESOURCES BEGINNING WORKING CAPITAL 27,577,069 8,023,613 0 0 35,600,682 CHANGE TO WORKING CAPITAL REVENUE Taxes 73,120,164 402,000 0 0 73,522,164 Licenses/Permits 3,548,400 1,505,868 0 0 5,054,268 Intergovernmental 2,422,879 1,260,122 18,489 62,682 b,e,g 3,764,172 Rental 47,000 0 0 0 47,000 Charges for Services 10,799,412 117,278 0 455,199 c,d,f,g 11,371,889 Fines/Forfeitures 3,171,688 0 0 0 3,171,688 Miscellaneous 760,448 0 0 32,942 g 793,390 Interfund Transfers 6,695,037 0 247,000 0 6,942,037 Total Revenue 100,565,028 3,285,268 265,489 550,823 104,666,608 TOTAL RESOURCES 128,142,097 11,308,881 265,489 550,823 140,267,290 I1. REQUIREMENTS Department Operating Central Services 20,355,418 1,049,562 0 (25,800) a 21,379,1 80 Fire & Emergency Medical Svcs 17,699,785 252,674 0 95,475 a,g 18,047,934 Library, Rec & Cultural Svcs 16,411,1 74 428,088 32,061 (7,500) a 16,863,823 Planning and Development 5,802,971 586,714 75,500 116,500 a,e 6,581,685 Police 32,158,913 1,277,740 247,000 248,982 a,b,c,d 33,932,635 Public Works 5,553,322 260,417 0 (63,000) a 5,750,739 Total Department Operating 97,981,583 3,855,195 354,561 364,657 102,555,996 Non-Departmental Debt Service 281,775 0 0 0 281,775 Interfund Transfers 2,733,483 8,655,000 0 0 11,388,483 Interfund Loans 62,500 0 0 0 62,500 Contingency 340,000 (228,000) 0 0 112,000 Intergovernmental Expenditures 378,000 0 0 122,000 f 500,000 Reserve 9,200,687 380,425 (89,072) 64,166 9,556,206 Reserve for Encumbrances 1,353,739 (1,353,739) 0 0 0 UEFB 15,810,330 0 0 0 15,810,330 Total Non-Departmental 30,160,514 7,453,686 (89,072) 186,166 37,711,294 TOTAL REQUIREMENTS 128,142,097 11,308,881 265,489 550,823 140,267,290 010 General Fund Main Subfund a Redistribute City Attorney appropriation across departments to reconcile to year-to-date actuals and anticipate needs prior to fiscal year end. Increase appropriation to Planning and Development ($101,500) and Police ($8,800) departments and decrease appropriation to the Central Services ($25,800), Fire and Emergency Medical Services ($14,000), Library, Recreation, and Cultural Services ($7,500), and Public Works ($63,000) Departments. b Recognize $20,000 in grant revenue for the Police Activity League (PAL) program and increase the Police Department budget by the same amount for work with youth in the community. c Recognize $144,509 in Fire Dispatch Contract revenue and increase expenditure authority in the Police Department budget by $80,343 for fire dispatching services and create a Fire Dispatch Equipment Reserve of $64,166. Main Subfund (continued) d Recognize $139,839 in reimbursable overtime revenue and increase expenditure authority in the Police department budget by the same amount for expenses incurred during the fiscal year. e Recognize $15,000 in grant revenue from the Oregon Transportation and Growth Management program ($10,000) and the University of Oregon ($5,000) and increase expenditure authority in the Planning and Development Department for the Walnut Street Mixed Use Center. f Recognize $122,000 in revenue and increase intergovernmental expenditure authority by the same amount for Municipal Court pass-through revenue to Lane County and the State of Oregon. g Recognize $109,475 in revenue for reimbursable charges and grant revenue and increase the Fire and Emergency Medical Services Department budget by the same amount. 123 Youth and School Services Local Option Levy Fund FY05 FY05 FY05 FY05 FY05 Adopted SB1 Action SB2 Action SB3 Action Revised I.RESOURCES BEGINNING WORKING CAPITAL 408,685 105,820 0 0 514,505 CHANGE TO WORKING CAPITAL REVENUE Taxes 7,643,587 0 0 0 7,643,587 I ntergovern mental 0 62,624 0 0 62,624 Charges for Services 32,335 0 0 0 32,335 Miscellaneous 5,000 0 0 0 5,000 Total Revenue 7,680,922 62,624 0 0 7,743,546 TOTAL RESOURCES 8,089,607 168,444 0 0 8,258,051 I1.REQUIREMENTS Department Operating Library, Rec & Cultural Svcs 669,000 62,624 0 0 731,624 Total Department Operating 669,000 62,624 0 0 731,624 Non-Departmental Intergovernmental Expend. 7,108,536 0 0 150,000 a 7,258,536 Reserve 312,071 105,820 0 (150,000) a 267,891 Total Non-Departmental 7,420,607 105,820 0 0 7,526,427 TOTAL REQUIREMENTS 8,089,607 168,444 0 0 8,258,051 123 Youth and School Services Local Option Levy Fund a Increase the intergovernmental expenditure budget authority by $150,000 and decrease the reserve by the same amount to transfer property taxes collected to the 4J and Bethel School Districts. 330 System Development Capital Projects Fund FY05 FY05 FY05 FY05 FY05 Adopted SB1 Action SB2 Action SB3 Action Revised I. RESOURCES BEGINNING WORKING CAPITAL 11,794,882 274,789 0 0 12,069,671 CHANGE TO WORKING CAPITAL REVENUE Charges for Services 4,318,606 0 0 1,220,000 a 5,538,606 Miscellaneous 373,724 0 0 0 373,724 Interfund Transfers 0 60,000 0 0 60,000 Total Revenue 4,692,330 60,000 0 1,220,000 5,972,330 TOTAL RESOURCES 16,487,212 334,789 0 1,220,000 18,042,001 I1. REQUIREMENTS Department Operating Public Works 548,985 0 0 0 548,985 Total Department Operating 548,985 0 0 0 548,985 Capital Projects Capital Projects 3,662,000 45,400 0 0 3,707,400 Capital Carryover 7,446,176 (1,003,135) 0 0 6,443,041 Total Capital Projects 11,108,176 (957,735) 0 0 10,150,441 Non-Departmental Debt Service 362,920 0 0 0 362,920 Interfund Transfers 0 14,600 0 0 14,600 Intergovernmental Expend. 721,000 0 0 1,220,000 a 1,941,000 Reserve 269,304 0 0 0 269,304 Balance Available 3,476,827 1,277,924 0 0 4,754,751 4,830,051 1,292,524 0 1,220,000 7,342,575 TOTAL REQUIREMENTS 16,487,212 334,789 0 1,220,000 18,042,001 330 System Development Capital Projects Fund a Recognize $1,220,000 in revenue and increase intergovernmental expenditure authority by the same amount for the Metropolitan Wastewater Management Commission budget. The higher amount reflects the rate increase approved by the Commission following the preparation of the FY05 budget. 510 Municipa~ Airpor~ Fund FY0$ FY0$ FY0$ FY0$ FY0$ Adopted SB1 Action SB2 Action SB3 Action Revised I. RESOURCES BEGINNING WORKING CAPITAL 20,238,469 12,571,178) 0 0 7,667,291 CHANGE TO WORKING CAPITAL REVENUE Intergovernmental 11,088,989 15,426,291 0 0 26,515,280 Rental 2,742,215 0 0 0 2,742,215 Charges for Services 3,455,090 0 0 184,000 a 3,639,090 Fines/Forfeitures 14,360 0 0 0 14,360 Miscellaneous 135,864 0 0 0 135,864 Total Revenue 17,436,518 15,426,291 0 184,000 33,046,809 TOTAL RESOURCES 37,674,987 2,855,113 0 184,000 40,714,100 II. REQUIREMENTS Department Operating Fire/Emergency Medical Svcs 613,671 0 0 0 613,671 Police 350,788 0 0 0 350,788 Public Works 3,770,447 468,015 0 184,000 a 4,422,462 Total Department Operating 4,734,906 468,015 0 184,000 5,386,921 Capital Projects Capital Projects 11,428,545 1,890,000 0 0 13,318,545 Capital Carryover 15,577,993 (263,188) 0 0 15,314,805 Total Capital Projects 27,006,538 1,626,812 0 0 28,633,350 Non-Departmental Debt Service 1,113,925 0 0 0 1,113,925 Interfund Transfers 364,000 0 0 0 364,000 Reserve 3,566,067 (2,497) 0 0 3,563,570 Reserve for Encumbrances 34,315 (34,315) 0 0 0 Balance Available 855,236 797,098 0 0 1,652,334 Total Non-Departmental 5,933,543 760,286 0 0 6,693,829 TOTAL REQUIREMENTS 37,674,987 2,855,113 0 184,000 40,714,100 $10 Municipal Airport Fund a Recognize $184,000 in additional airport parking revenue and ~ncrease the expenditure authority in the Public Works Department by the same amount for payment of the parking management contract and purchase of airport operations equipment for the new runway. 530 Wastewater Utility Fund FY05 FY05 FY05 FY05 FY05 Adopted SB1 Action SB2 Action SB3 Action Revised I.RESOURCES BEGINNING WORKING CAPITAL 5,015,346 (570,771) 0 0 4,444,575 CHANGE TO WORKING CAPITAL REVENUE Rental 45,312 0 0 0 45,312 Charges for Services 27,296,306 239,963 0 1,445,000 a 28,981,269 Fines/Forfeitures 2,000 0 0 0 2,000 Miscellaneous 72,000 0 0 0 72,000 Total Revenue 27,415,618 239,963 0 1,445,000 29,100,581 TOTAL RESOURCES 32,430,964 (330,808) 0 1,445,000 33,545,156 II.REQUIREMENTS Department Operating Public Works 16,226,155 257,993 0 0 16,484,148 Total Department Operating 16,226,155 257,993 0 0 16,484,148 Capital Projects Capital Projects 1,535,000 0 0 0 1,535,000 Capital Carryover 2,656,826 (385,472) 0 0 2,271,354 Total Capital Projects 4,191,826 (385,472) 0 0 3,806,354 Non-Departmental Debt Service 332,585 0 0 0 332,585 Interfund Loans 44,400 0 0 0 44,400 Interfund Transfers 769,000 0 0 0 769,000 Intergovernmental Expend. 10,235,192 0 0 1,445,000 a 11,680,192 Reserve 57,882 0 0 0 57,882 Reserve for Encumbrances 311,392 (311,392) 0 0 0 Balance Available 262,532 108,063 0 0 370,595 Total Non-Departmental 12,012,983 (203,329) 0 1,445,000 13,254,654 TOTAL REQUIREMENTS 32,430,964 (330,808) 0 1,445,000 33,545,156 530 Wastewater Utility Fund a Recognize $1,445,000 in revenue and increase intergovernmental expenditure authority by the same amount for the Metropolitan Wastewater Management Commission budget. The higher amount reflects the rate increase approved by the Commission following the preparation of the FY05 budget. 615 Facilities and Fleet Services Fund FY05 FY05 FY05 FY05 FY05 Adopted SB1 Action SB2 Action SB3 Action Revised I. RESOURCES BEGINNING WORKING CAPITAL 14,088,033 284,376 0 0 14,372,409 CHANGE TO WORKING CAPITAL REVENUE Rental 612,144 0 0 0 612,144 Charges for Services 12,511,380 0 0 0 12,511,380 Miscellaneous 600,370 235,000 0 0 835,370 Interfund Transfers 830,000 16,080,000 0 0 16,910,000 Fiscal Transactions 3,347,726 0 0 0 3,347,726 Total Revenue 17,901,620 16,315,000 0 0 34,216,620 TOTAL RESOURCES 31,989,653 16,599,376 0 0 48,589,029 II. REQUIREMENTS Department Operating Central Services 5,860,673 49,000 0 164,189 a 6,073,862 Planning and Development 220,050 0 0 0 220,050 Public Works 8,228,521 1,358,567 0 147,500 b 9,734,588 Total Department Operating 14,309,244 1,407,567 0 311,689 16,028,500 Capital Projects Capital Projects 140,000 0 0 0 140,000 Capital Carryover 278,223 18,242 0 0 296,465 Total Capital Projects 418,223 18,242 0 0 436,465 Non-Departmental Debt Service 200,145 0 0 0 200,145 Interfund Loans 382,018 0 0 0 382,018 Interfund Transfers 866,000 0 0 0 866,000 Reserve 14,792,930 15,179,852 0 (123,604) a 29,849,178 Reserve for Encumbrances 877,604 (877,604) 0 0 0 Balance Available 143,489 871,319 0 (188,085) a,b 826,723 Total Non-Departmental 17,262,186 15,173,567 0 (311,689) 32,124,064 TOTAL REQUIREMENTS 31,989,653 16,599,376 0 0 48,589,029 615 Facilities and Fleet Services Fund a Increase expenditure authority in the Central Services operating budget by $164,189 to meet higher than anticipated costs by decreasing the Energy Fluctuation Reserve by $123,604 and Balance Available by $40,585 in the Facilities Services Subfund. b Increase the expenditure authority in the Public Works operating budget by $147,500 and decrease Balance Available in the Fleet Services Subfund by the same amount for higher than anticipated gasoline costs. 620 Risk and Benefits Fund FY05 FY05 FY05 FY05 FY05 Adopted SB1 Action SB2 Action SB3 Action Revised I. RESOURCES BEGINNING WORKING CAPITAL 8,106,344 (738,063) 0 0 7,368,281 CHANGE TO WORKING CAPITAL REVENUE Charges for Services 29,867,865 0 0 0 29,867,865 Miscellaneous 417,000 0 0 0 417,000 Interfund Transfers 25,000 1,840,000 0 0 1,865,000 Interfund Loans 382,018 0 0 0 382,018 Total Revenue 30,691,883 1,840,000 0 0 32,531,883 TOTAL RESOURCES 38,798,227 1,101,937 0 0 39,900,164 I1. REQUIREMENTS Department Operating Central Services 20,154,070 0 0 1,000,000 a 21,154,070 Total Department Operating 20,154,070 0 0 1,000,000 21,1 54,070 Non-Departmental Debt Service 4,010,550 0 0 0 4,010,550 Interfund Loans 573,026 0 0 0 573,026 Interfund Transfers 177,000 0 0 0 177,000 Reserve 12,643,971 159,986 0 0 12,803,957 Balance Available 1,239,61 0 941,951 0 (1,000,000) a 1,1 81,561 Total Non-Departmental 18,644,157 1,101,937 0 (1,000,000) 18,746,094 TOTAL REQUIREMENTS 38,798,227 1,101,937 0 0 39,900,164 620 Risk and Benefits Fund a Increase the Central Services budget by $1,000,000 and reduce Balance Available by the same amount. The increase will cover the actuary's estimate of the higher claims costs and reserve increases required due to poor claims experience in general liability. ATTACHMENT B FY05 GENERAL FUND CONTINGENCY TRACKING SUMMARY General General General Contingency Contingency Contingency Resources Beginning Appropriation $ 340,000 $ 340,000 $540;000 $ ~40;000 Expenditures Supplemental Budget #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 B~I~ ~ ~f SB#I $ ll2i000 Supplemental Bud,qet #2 1. n/a SB#2 Subtotal - T~t~i~B~I~ ~ ~ SB#2 $ ~12i000 Supplemental Bud,qet #3 1. n/a SB#3 Subtotal - ~ta!~!B~l~e ~ ~ SB~ $ $ $ 1~2i000 6/7/2005 j:\FY03 GF Contingency.xls 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 13th day of June, 2005. City Recorder EXHIBIT "A" In dollars GENERAL FUND Departmental Operating Central Services (25,800) Fire and Emergency Medical Services 95,475 Library, Recreation and Cultural Services (7,500) Planning and Development 116,500 Police Department 248,982 Public Works (63,000) Total Departmental Operating 364,657 Non-Departmental * Reserves 64,166 Intergovernmental Expenditures 122,000 Total Non-Departmental 186,166 TOTAL GENERAL FUND 550,823 YOUTH AND SCHOOL SERVICES LOCAL OPTION LEVY FUND Non-Departmental * Reserves (150,000) Intergovernmental Expenditures 150,000 Total Non-Departmental 0 TOTAL PARTNERSHIPS FOR YOUTH FUND 0 SYSTEMS DEVELOPMENT CAPITAL PROJECTS FUND Non-Departmental I ntergovern mental Expend itures 1,220,000 Total Non-Departmental 1,220,000 TOTAL SYSTEMS DEVELOPMENT CAP. PROJECTS FUND 1,220,000 MUNICIPAL AIRPORT FUND Departmental Operating Public Works 184,000 Total Departmental Operating 184,000 TOTAL MUNICIPAL AIRPORT FUND 184,000 WASTEWATER UTILITY FUND Non-Departmental I ntergovern mental Expend itures 1,445,000 Total Non-Departmental 1,445,000 TOTAL WASTEWATER UTILITY FUND 1,44,5,000 FACILITIES AND FLEET SERVICES FUND Departmental Operating Central Services 164,189 Public Works 147,500 Total Departmental Operating 311,689 Non-Departmental * Reserves (123,604) * Balance Available (188,085) Total Non-Departmental (311,689) TOTAL FACILITIES AND FLEET SERVICES FUND 0 RISK AND BENEFITS FUND Departmental Operating Central Services 1,000,000 Total Departmental Operating 1,000,000 Non-Departmental * Balance Available (1,000,000) Total Non-Departmental (1,000,000) TOTAL RISK MANAGEMENT FUND 0 TOTAL REQUIREMENTS -ALL FUNDS 3,399,823 * Reserves, Balance Available, and UEFB amounts are not appropriated for spending and are shown for information purposes only.