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HomeMy WebLinkAboutItem 3: PH and Action: FY10 Supplemental Budget #1 ECC UGENE ITY OUNCIL AIS GENDA TEM UMMARY Public Hearing and Action: Resolution 4993 Adopting a Supplemental Budget; Making Appropriations for the City of Eugene for the Fiscal Year Beginning July 1, 2009, and Ending June 30, 2010 Meeting Date: December 14, 2009 Agenda Item Number: 3 Department: Central Services Staff Contact: Kitty Murdoch www.eugene-or.gov Contact Telephone Number: 682-5860 ISSUE STATEMENT City Council approval of the first Supplemental Budget for FY10 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 $27.6 million in proposed changes to the FY10 Adopted Budget. Brief descriptions of the proposed transactions are provided in Attachment A. This supplemental budget does not authorize any increased property tax levy and has been advertised in compliance with Oregon statute. BACKGROUND The Supplemental Budget that occurs in December of a fiscal year is usually the largest because of audit adjustments to budgeted Beginning Working Capital and the 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 unanticipated changes in legal appropriations. For this Supplemental Budget, the proposed changes fall into the following categories: Carryover from the Previous Fiscal Year Transactions Related to Beginning Working Capital Isler & Company, LLC, the City's external auditor, has completed its audit of FY09 transactions. Based on the audited FY09 revenues and expenditures, staff determined the FY10 Actual Beginning Working Capital for all funds. The FY10 Actual Beginning Working Capital was then compared with the Beginning Working Capital estimates in the FY10 Budget, and the difference between the Budgeted and Actual Beginning Working Capital is the audit adjustment (sometimes called the Marginal Beginning Working Capital adjustment or MBWC) being recognized on this Supplemental Budget. If the adjustment is an increase to Beginning Working Capital; that is, in the prior year the fund received more revenue than was expected and/or expended less than was budgeted, then the offsetting adjustment in most funds is an increase to Balance Available or Reserve, but in some cases Department Operating or Capital revenues and expenditures are affected. Likewise, if the adjustment is a decrease to the Beginning Working Capital estimate, then most usually Balance Available or Reserves are reduced. Z:\CMO\2009 Council Agendas\M091214\S0912143.doc These adjustments are described by fund in the attached Transaction Summary (Attachment A). The audited adjustment to the City of Eugene’s FY10 Budgeted Beginning Working Capital for all funds is a $26.2 million reduction, meaning that the aggregated beginning resources were overestimated. Most of the reductions occur in those funds with revenues dependent on bond sales, grants and payments from other jurisdictions that have not yet occurred. In the General Fund, the Marginal Beginning Working Capital Adjustment is an increase of $6.97 million; $6.60 million in the Main Subfund and $.37 million in the Cultural Services Subfund. Prior Year Encumbrance Reconciliation This supplemental budget reconciles the estimate of unpaid purchase orders at year end with the actual outstanding purchase orders at the end of FY09. In the General Fund’s Main Subfund, the amount set aside for prior year encumbrances was $698,491. The Main Subfund’s reconciliation of the encumbrances distributes $537,520 to departments to pay outstanding FY09 orders, leaving $160,971 in excess carryover, either because goods were received and paid for by the end of FY09, or orders were cancelled. Reappropriations Reappropriation transactions recognize appropriations for programs initiated or projects authorized in previous years by the council, but not completed in the last fiscal year and for which a purchase order had not been issued by June 30, 2009. They also include dedicated revenues received that must be spent according to local, state or federal guidelines and agreements, such as the federal e-rate program and the regional radio and dispatch resources in Police. The General Fund (Main) reappropriations to departments are $1.36 million. Total reappropriations by department in the General Fund are shown on Attachment A. They include: the balance in the General Fund Equipment Replacement account ($477,745); equipment purchases and hydrant maintenance funding in Fire and EMS ($74,500); unspent neighborhood program funds for the Neighborhood Initiative newsletters, matching grants and Neighborhood Empowerment Initiative ($169,000), River Road/Santa Clara newsletter and transition grant commitments ($84,908), council-approved funding for Opportunity Siting and Infill Compatibility Standards ($84,000) and a Eugene Comprehensive Land Assessment ($79,777) in Planning and Development; Regional Radio System Maintenance Fees ($181,860), Fire Dispatch radio equipment replacement resources ($45,190), and funds received in FY09 from the Law Enforcement Federal sharing program and unclaimed property disposal ($131,571). The typical $900,000 transfer to the General Capital Projects Fund from the excess MBWC in the General Fund is not included on this Supplemental Budget, and instead the entire surplus in the General Fund is placed in the Reserve for Revenue Shortfall (RRSF). Maintaining as large a balance in RRSF as possible during preparation of the FY11 General Fund Budget, which continues to face significant financial challenges and uncertainty (the Budget Committee will meet in early 2010 to discuss this) is a more appropriate use of the prior year surplus. This is an exception to the City’s Financial Management Policy B.11 that states: “The highest priorities for use of Marginal Beginning Working Capital (difference between Actual Ending Working Capital in the prior year and Budgeted Beginning Working Capital in the current year) are: General Capita Projects Fund; Unappropriated Ending Fund Balance (up to target amount as defined in Policy B.7); General Fund Contingency (not in priority order)”. After the carryover reconciliations, the General Fund (Main) unallocated carryover surplus is $5.06 million. This amount is added to the Reserve for Revenue Shortfall (RRSF). Z:\CMO\2009 Council Agendas\M091214\S0912143.doc 2 Capital Project Carryover Reconciliation The Capital Project Carryover Reconciliation also occurs in this supplemental budget. An estimate of the unspent balance in each capital project was established in the FY09 Annual Budget. These estimates have been reconciled with actual FY09 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. Other types of adjustments on this supplemental budget are: Recognition of New Revenues and Re-Budgeting of Grants These transactions recognize new or expected revenues, primarily from grants and other agencies, and increase the operating and capital budgets. 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 already appropriated or incurred. Grants that are received over a period of more than one fiscal year have their appropriation balances and revenues re-budgeted in the current fiscal year. In the General Fund, grant revenues totaling $1.89 million are appropriated to departments. The Police Department is the largest recipient of funds with $1.58 million of the total from a variety of federal and state sources. In the non-General Funds, several American Recovery and Reinvestment Act (ARRA) grants totaling about $9.3 million are being recognized and appropriated: The Planning and Development Department (PDD) has received a $567,000 Homeless Prevention and Rapid Re-Housing Grant in the Community Development Fund. The majority of the funds, $539,034, will be allocated to the Human Services Commission for distribution to social service agencies which are providing rental assistance and housing relocation/stabilization services. The remaining funds will be split equally between the City of Eugene and Lane County for administrative costs. Revenues from an Energy Efficiency and Conservation Block Grant (EECBG) of $1,485,000 from the US Department of Energy are distributed across several funds and departments and will be used on six projects: HVAC upgrades to city facilities o Steam conversion of four city facilities o SmartTrips program implementation o Green Building Assistance o Multi-family housing retrofits o Business facility improvements o ? PDD has received Community Development Block Grant-Recovery funds in the amount of $371,000 for job creation business loans and foreclosure counseling to help households maintain ownership. ? Public Works is recognizing $5.2 million in ARRA grants for five Pavement Preservation Capital Projects (PPP) in the Transportation Capital Fund. ? Public Works has received a National Oceanic and Atmospheric Administration (NOAA) $1.64 million ARRA grant for Delta Ponds capital restoration in the Stormwater Capital Fund. Z:\CMO\2009 Council Agendas\M091214\S0912143.doc Other grants, such as the State HB2001 Jobs & Transportation Act that provides $350,000 in support for the Pothole Program in the Road Fund and a PEP-LIFE After-School Activities grant in LRCS, are being recognized and appropriated. All grants have previously been approved by the City Council. A few new revenues from over-realized fees or new agreements with partner agencies are being recognized and appropriated. For example, the Library Recreation and Cultural Services Department (LRCS) has exceeded registration fee revenue estimates by $33,000 for its popular youth enrichment program at Amazon Community Center and is increasing the program’s expenditure authority by the same amount so that service levels may be continued this Winter and Spring. Uses of General Fund Contingency There are no contingency account requests on this supplemental budget. The balance in the contingency account remains at $90,000. Significant Capital Budget Adjustments The System Development Capital (SDC) Fund capital projects appropriation is being reduced by $1.27 million in the Transportation SDC Subfund and by $150,000 in the Parks SDC Subfund. A decline in anticipated resources to those funds resulting from the economic slowdown necessitates the budget adjustments. Non-Departmental Transactions This Supplemental Budget eliminates a $1.0 million intergovernmental payment to Lane County from the Facility Reserve in the Facilities Services Fund (615) and a $1.0 million revenue from the County Road Fund to be applied to the Road Fund budget because the County did not adopt the fund exchange. Instead, this Supplemental Budget creates a $1.0 million transfer from the Facility Reserve to the Road Fund (131). Miscellaneous Fiscal Transactions in the Community Development Fund re-budget loan program resources from grants and repayments of $720,000. Interfund transfers close out the residual resources in the Transportation Utility Fund (133) and the Road Capital Projects Fund (312) to the Transportation Capital Projects Fund (340) established in the FY10 Budget. The General Fund is also transferring contributions from partner agencies to a newly created Regional Radio Subfund in the Fleet Services Fund. Timing In some cases, expenditure authority is needed immediately to carry out 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 These transactions conform to the City’s Financial Management Goals and Policies, with the exception noted above regarding the use of the General Fund’s Marginal Beginning Working Capital, Policy B.11. COUNCIL OPTIONS Particular requests requiring more information or discussion may be removed from the supplemental budget and delayed for action in a future supplemental budget. In certain cases there may be a financial Z:\CMO\2009 Council Agendas\M091214\S0912143.doc 4 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 adoption of the attached resolution adopting the Supplemental Budget. SUGGESTED MOTION Move to adopt Resolution 4993 adopting a Supplemental Budget; making appropriations for the City of Eugene for the Fiscal Year beginning July 1, 2009 and ending June 30, 2010. ATTACHMENTS A. Transaction Summary B. Resolution FOR MORE INFORMATION Staff Contact: Kitty Murdoch Telephone: 682-5860 Staff E-Mail: kitty.m.murdoch@ci.eugene.or.us Z:\CMO\2009 Council Agendas\M091214\S0912143.doc Attachment A Transaction Summary 010 General Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 24,998,2026,961,25531,959,457 a,d,e CHANGE TO WORKING CAPITAL REVENUE Taxes87,287,968087,287,968 Licenses/Permits6,742,60006,742,600 Intergovernmental4,252,0001,885,2206,137,220 b Rental89,585089,585 Charges for Services11,426,160770,01812,196,178 c Fines/Forfeitures2,856,00002,856,000 Miscellaneous399,6005,465405,065 c Interfund Transfers10,688,615010,688,615 Total Revenue123,742,5282,660,703126,403,231 TOTAL RESOURCES148,740,7309,621,958158,362,688 II.REQUIREMENTS Department Operating Central Services22,929,077534,51123,463,588 a,d Fire&EmergencyMedicalSvcsremergency ecavcs23116586,,328684,23445270,, abca,,c Fi&EMdilS23116586328684b23445270 Library, Rec & Cultural Svcs22,901,921377,27023,279,191 a,b,c,f Planning and Development7,133,014675,9007,808,914 a,b Police38,678,4242,598,38441,276,808 a,b,c Public Works7,096,85240,5597,137,411 a Total Department Operating121,855,8744,555,308126,411,182 Non-Departmental Debt Service253,0000253,000 Interfund Transfers2,709,300338,6333,047,933 a Contingency90,000090,000 Intergovernmental Expenditures550,0000550,000 Reserve 2,318,7575,491,8167,810,573 a,c,d,e,g Reserve for Encumbrances763,799(763,799)0 a,f UEFB20,200,000020,200,000 Total Non-Departmental26,884,8565,066,65031,951,506 TOTAL REQUIREMENTS148,740,7309,621,958158,362,688 010 General Fund Main Subfund Carryover Reconciliation Carryover Resources: Beginning Working Capital Adjustment * a) $6,595,227 Reserve for Encumbrance 698,491 Total Carryove 7,293,718 r Carryover Distributions: Reappropriations Central Services273,133 Fire and Emergency Medical Services155,000 Library, Recreation, and Cultural Services37,800 Planning & Development417,685 Police476,621 Subtotal Reappropriations 1,360,239 Reserve for Encumbrance Distribution to Departments Central Services261,378 Fire and Emergency Medical Services24,650 Library, Recreation, and Cultural Services27,943 Planning & Development109,635 Police73,355 Public Works40,559 Subtotal Encumbrance Distribution537,520 Transfer of residual Rental Housing Program funds to Construction & Rental Housing Fund8,434 Transfer of Regional Radio System contributions to Fleet Services Fund330,199 Transfer to Reserve for Revenue Shortfall5,057,326 Total Distributions7,293,718 Beginning Working Capital Reconciliation: * Increase the budgeted Beginning Working Capital in the Main Subfund by $6,595,227, which is the audited balance from FY09 actual revenues and expenditures as determined by Isler & Company, LCC, the City's external auditor. Grants: b)These transactions request appropriation of unspent prior year grants and new grants in FY10. Fire and Emergency Medical Services130,046 Library, Recreation, and Cultural Services190,895 Planning & Development148,580 Police1,415,699 Total Department Grants1,885,220 New Revenues: c) These transactions increase expenditure authority due to new revenue. Police - Fire Dispatch Contracts & Reimbursable Overtime701,171 Fire - Reimbursable overtime revenue18,988 LRCS - Amazon Center Arts & Youth Enrichment33,000 LRCS - Federal E-rate Program22,324 Total New Revenue775,483 010 General Fund AIRS Subfund: Beginning Working Capital Reconciliation: d)Decreases Beginning Working Capital by $4,921 and decreases the AIRS reserve by the same amount to adjust Beginning Working Capital to audited levels. Cultural Services Subfund: Beginning Working Capital Reconciliation: e) Increases Beginning Working Capital by $370,949 and increases the Cultural Services Reserve by the same amount to adjust Beginning Working Capital to audited levels. Encumbrance Estimate Reconciliation: f) Increases Library, Cultural and Recreational Services (LRCS) Department operating appropriations by $65,308 to reconcile the amount estimated for payment of obligations incurred but not paid in FY09 to the actual amount paid and decrease Reserve for Encumbrance by the same amount. Summary of General Fund Reserves: g) FY10FY10FY10 AdoptedSB1 ActionRevised General Fund Reserve for Revenue Shortfall $157,008$5,057,326$5,214,334 General Fund Reserve for Fire Dispatch Radio Replacement $609,796$68,462$678,258 AIRS Conversion Project Subfund Reserve$18,833 ($4,921) $13,912 Cultural Services Subfund Reserve$1,515,570 $370,949 $1,886,519 Cultural Services Reserve - Dedicated Donations for Arts$17,550 $0 $17,550 Total$2,318,757 $5,491,816 $7,810,573 110 Special Assessments Management Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 1,503,69152,3471,556,038 a CHANGE TO WORKING CAPITAL REVENUE Charges for Services213,3200213,320 Miscellaneous40,20036540,565 a Interfund Transfers120,0000120,000 Fiscal Transactions9,50009,500 Total Revenue383,020365383,385 TOTAL RESOURCES1,886,71152,7121,939,423 II.REQUIREMENTS Department Operating Central Services84,515084,515 Total Department Operating84,515084,515 Non-Departmental Interfund Transfers244,4240244,424 Misc. Fiscal Transactions120,0000120,000 Reserve 50,000050,000R50000050000 Balance Available1,387,77252,7121,440,484 a Total Non-Departmental 1,802,19652,7121,854,908 TOTAL REQUIREMENTS1,886,71152,7121,939,423 110 Special Assessments Management Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $52,347, increase budgeted interest revenues by $365, and increase Balance Available by $52,712. The increase brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 111 Library Local Option Levy Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 184,600343,826528,426 a CHANGE TO WORKING CAPITAL REVENUE Taxes2,583,19102,583,191 Rental18,000018,000 Miscellaneous7,24407,244 Total Revenue2,608,43502,608,435 TOTAL RESOURCES2,793,035343,8263,136,861 II.REQUIREMENTS Department Operating Library, Rec & Cultural Svcs2,778,49802,778,498 Total Department Operating2,778,49802,778,498 Non-Departmental Reserve 14,537343,826358,363 a Total Non-Departmental 14,537343,826358,363 TOTAL REQUIREMENTS2,793,035343,8263,136,861 111 Library Local Option Levy Fund 111LibraryLocalOptionLevyFund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $343,826 and increase the Library Levy reserve by the same amount. The increase brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 131 Road Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 1,081,120500,0611,581,181 a CHANGE TO WORKING CAPITAL REVENUE Taxes1,400,00001,400,000 Licenses/Permits315,0000315,000 Intergovernmental7,470,000(490,272)6,979,728 c,e,f,g Rental42,163042,163 Charges for Services75,000075,000 Miscellaneous142,7500142,750 Interfund Transfers500,0001,000,0001,500,000 c Fiscal Transactions000 Total Revenue9,944,913509,72810,454,641 TOTAL RESOURCES11,026,0331,009,78912,035,822 II.REQUIREMENTS Department Operating Public Works9,157,5941,002,34510,159,939 b,d,e,f,g Total Department Operating9,157,5941,002,34510,159,939 Non-Departmental Interfund Transfers818,,0000818,,000 InterfundTransfers8180000818000 Balance Available1,050,4397,4441,057,883 a,b,d Total Non-Departmental 1,868,4397,4441,875,883 TOTAL REQUIREMENTS11,026,0331,009,78912,035,822 131 Road Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $500,061 and increase Balance Available by the same amount. The increase brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Reduce the Public Works Department operating appropriation by $5,715 to reconcile the amount estimated for payment of obligations incurred but not paid in FY09 to the actual amount paid and increase Balance Available by $5,715. Interfund Transfer: c) Decrease intergovernmental revenues by $1,000,000 and increase interfund transfer from the Facilities Services Fund by the same amount. This amount was originally budgeted to fund a swap between the City of Eugene Facilities Reserve and the Lane County Road Fund in FY10. R Pothole Program eappropriation: d) Reappropriate $498,332 from the pothole repair program funds not spent in FY09 and decrease Balance Available by the same amount. Jobs and Transportation Act Grant: e) Recognize $350,000 in intergovernmental revenues associated with the Jobs and Transportation Act (HB2001) and increase pothole repair program appropriations by the same amount. STP-U Grant Funding: f) Recognize $50,000 in intergovernmental revenues associated with STP-U grant funding for West 11th Avenue Transportation Corridor study and increase appropriations by the same amount. Energy Efficiency & Conservation Block Grant Funding: g) Recognize $109,728 in intergovernmental revenues associated with the Energy Efficiency & Conservation Block Grant (EECBG) grant funding from the US Department of Energy and increase appropriations by the same amount. 133 Transportation Utility Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 52,0085,728,3015,780,309 a CHANGE TO WORKING CAPITAL REVENUE Total Revenue000 TOTAL RESOURCES52,0085,728,3015,780,309 II.REQUIREMENTS Capital Projects Capital Projects000 Capital Carryover 000 Total Capital Projects000 Non-Departmental Interfund Transfers52,0085,728,3015,780,309 a Balance Available000 Total Non-Departmental 52,0085,728,3015,780,309 TOTAL REQUIREMENTS52,0085,728,3015,780,309 133 Transportation Utility Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $5,728,301 and increase interfund transfer to the Transportation Capital Fund by the same amount. The increase brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. This action also corrects the FY10 adopted budget by closing the Transportation Utility Fund and transferring the remaining resources into the Transportation Capital Fund. An interfund transfer is required to complete the closing of this fund. 135 Telecom Registration/Licensing Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 4,933,948461,4635,395,411 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits2,900,00002,900,000 Miscellaneous47,000047,000 Total Revenue2,947,00002,947,000 TOTAL RESOURCES7,880,948461,4638,342,411 II.REQUIREMENTS Department Operating Central Services4,737,043461,4635,198,506 a Total Department Operating4,737,043461,4635,198,506 Capital Projects Capital Projects150,0000150,000 Capital Carryover 585,364(125,414)459,950 b Total Capital Projects735,364(125,414)609,950 Non-Departmental Interfund Transfers1,402,00001,402,000 Reserve 360,0000360,000 Balance Available646,541125,414771,955 b Total Non-Departmental 2,408,541125,4142,533,955 TOTAL REQUIREMENTS7,880,948461,4638,342,411 135 Telecom Registration/Licensing Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $461,463. Reappropriate expenditure authority in the Central Services Department by the same amount to complete previously authorized telecom projects. The adjustment brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation b): Decrease Capital Carryover by $125,414 and increase Balance Available by the same amount. This action reconciles the FY10 Capital Carryover Estimate to the actual ending FY09 capital projects balance and carry forward. 150 Construction & Rental Housing Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 4,895,669(1,968,295)2,927,374 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits2,700,12002,700,120 Charges for Services2,749,99902,749,999 Fines/Forfeitures111,0940111,094 Miscellaneous155,5000155,500 Interfund Transfers165,0008,434173,434 b Fiscal Transactions000 Total Revenue5,881,7138,4345,890,147 TOTAL RESOURCES10,777,382(1,959,861)8,817,521 II.REQUIREMENTS Department Operating Fire/Emergency Medical Svcs382,7220382,722 Planning and Development5,820,61805,820,618 Public Works500,1640500,164 Total Department Operating6,703,50406,703,504 Non-Departmental Interfund Transfers939,0000939,000 Intergovernmental Expend.450,0000450,000 Balance Available2,684,878(1,959,861)725,017 a, b Total Non-Departmental 4,073,878(1,959,861)2,114,017 TOTAL REQUIREMENTS10,777,382(1,959,861)8,817,521 150 Construction & Rental Housing Fund Beginning Working Capital Reconciliation: a) This action decreases the budgeted Beginning Working Capital by $1,968,295 and decreases Balance Available by the same amount. The decrease brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Rental Housing Subfund Transfer Reconciliation: b) This action transfers the residual Rental Housing Program fund balance from the General Fund to the Construction & Rental Housing Fund, and increases balance available by the same amount. Prior to FY10, revenues and expenditures associated with the Rental Housing Program were accounted for in the General Fund. Starting with FY10, this program is transferred into a separate subfund within the Contruction & Rental Housing Fund. 155 Solid Waste/Recycling Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 600,907133,114734,021 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits451,2040451,204 Intergovernmental045,72545,725 b Miscellaneous8,00008,000 Total Revenue459,20445,725504,929 TOTAL RESOURCES1,060,111178,8391,238,950 II.REQUIREMENTS Department Operating Planning and Development668,61565,725734,340 b Total Department Operating668,61565,725734,340 Non-Departmental Interfund Transfers63,000063,000 Balance Available328,496113,114441,610 a, b Total Non-Departmental 391,496113,114504,610 TOTAL REQUIREMENTS1,060,111178,8391,238,950 155 Solid Waste/Recycling Fund Beginning Working Capital Reconciliation: a) This action increases the budgeted Beginning Working Capital by $133,114 and increases Balance Available by the same amount. The increase brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Energy Efficiency & Conservation Block Grant Funding: b) Recognize $45,725 in intergovernmental revenues associated with the Energy Efficiency & Conservation Block Grant (EECBG) grant funding from the US Department of Energy, reduce Balance Available by $20,000 to fund Green Building assistance expenditures associated with permit rebates, and increase operating appropriations in the Planning & Development Department by $65,725. 170 Community Development Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 1,706,429126,8191,833,248 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental5,738,5191,687,1867,425,705 a,b,c,e,f,g Charges for Services5,00005,000 Miscellaneous1,117,25001,117,250 Fiscal Transactions7,478,00007,478,000 Total Revenue14,338,7691,687,18616,025,955 TOTAL RESOURCES16,045,1981,814,00517,859,203 II.REQUIREMENTS Department Operating Central Services6,00006,000 Planning and Development2,777,4501,104,8063,882,256 b,c,e,f,g Total Department Operating2,783,4501,104,8063,888,256 Capital Projects Capital Projects500,0000500,000 Capital Carryover74,356(11,869)62,487 d Total Capital Projects574,356(11,869)562,487 Non-Departmental Debt Service250,0000250,000DbSi20000020000 Interfund Transfers111,0000111,000 Misc. Fiscal Transactions4,960,502720,4925,680,994 a,b,f,g Intergovernmental Expend.6,700,00006,700,000 Reserve (Less RFE)600,0000600,000 Balance Available65,89057666,466 a,b,d Total Non-Departmental12,687,392721,06813,408,460 TOTAL REQUIREMENTS16,045,1981,814,00517,859,203 170 Community Development Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $126,819, increase the budgeted FY10 CDBG Grant Revenue by $62,487, decrease the budgeted FY10 HOME Grant Revenue by $45,896, decrease Commercial Revitalization Trust loan appropriations by $242, increase Historic Properties loan appropriations by $7,792, and increase Balance Available by $135,860. These changes bring the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. CDBG Grant: b) Rebudget $265,000 of CDBG grant revenues and reappropriate the same amount for FY10 CDBG grant expenditures. Reduce Balance Available by $147,153 and increase CDBG/HOME revolving loan appropriations by the same amount. Rebudget c) Harvard Innovations Grant revenue for replication of landbanking for affordable housing program in the amount of $10,000 and increase operating appropriations in the Planning & Development Department by the same amount. Capital Carryover Reconciliation: d) Decrease the capital carryover by $11,869 and increase Balance Available by the same amount. The adjustment reconciles the FY10 Capital Carryover Estimate to the actual ending FY09 capital projects balance and carry forward. 170 Community Development Fund Homeless Prevention & Rapid Re-Housing Grant: e) Recognize intergovernmental grant revenues in the amount of $567,404 and increase operating appropriations in the Planning & Development Department by the same amount. Energy Efficiency & Conservation Block Grant Funding: f) Recognize $457,170 in intergovernmental revenues associated with the Energy Efficiency & Conservation Block Grant (EECBG) grant funding from the US Department of Energy, increase operating appropriations in the Planning & Development Department by $210,300, and increase Commercial Revitalization Trust loan appropriations by $246,870. Community Development Block Grant - Recovery (CDBG-R): g)Recognize intergovernmental grant revenues associated with the Recovery Act of 2009 CDBG funding for job creation and foreclosure counseling in the amount of $371,021, increase operating appropriations in the Planning & Development Department by $52,102 and increase appropriations for job creation business loans by $318,919. 180 Library, Parks, and Recreation Special Revenue Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 2,381,906130,5262,512,432 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental02,7182,718 c Miscellaneous275,0420275,042 Total Revenue275,0422,718277,760 TOTAL RESOURCES2,656,948133,2442,790,192 REQUIREMENTS Department Operating Library, Rec & Cultural Svcs360,2420360,242 Total Department Operating360,2420360,242 Capital Projects Capital Projects134,2180134,218 Capital Carryover299,379(4,935)294,444 b Total Capital Projects433,597(4,935)428,662 Non-Departmental Reserve1,727,953129,4471,857,400 a BalanceAvailableaance vaae135156,8732,143888, abca,,c BlAilbl1351568732b143888 Total Non-Departmental1,863,109138,1792,001,288 TOTAL REQUIREMENTS2,656,948133,2442,790,192 180 Library, Parks, and Recreation Special Revenue Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $130,526, increase Reserves per requirements of donation agreements by $129,447, and increase Balance Available by $1,079. The increases bring the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $4,935 and increase Balance Available by the same amount. This action reconciles the FY10 Capital Carryover Estimate to the actual ending FY09 capital projects balance and carry forward. Re-budget c) grant revenues in the amount of $2,718 for the Veterans Memorial Park Projects and increase Balance Available by the same amount. 211 General Obligation Debt Service Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 86,978(67,353)19,625 a CHANGE TO WORKING CAPITAL REVENUE Taxes12,873,257012,873,257 Miscellaneous21,000021,000 Total Revenue12,894,257012,894,257 TOTAL RESOURCES12,981,235(67,353)12,913,882 II.REQUIREMENTS Non-Departmental Debt Service12,981,235(67,353)12,913,882 a Total Non-Departmental 12,981,235(67,353)12,913,882 TOTAL REQUIREMENTS12,981,235(67,353)12,913,882 211 General Obligation Debt Service Fund Beginning Working Capital Reconciliation: a) This action decreases the budgeted Beginning Working )gggpgggg Capital by $67,353 and decreases Debt Service appropriations by the same amount. The decrease brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 221 Library Bond Debt Service Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 63,708(382)63,326 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental2,408,75002,408,750 Miscellaneous1,00001,000 Total Revenue2,409,75002,409,750 TOTAL RESOURCES2,473,458(382)2,473,076 II.REQUIREMENTS Non-Departmental Debt Service2,473,458(382)2,473,076 a Total Non-Departmental 2,473,458(382)2,473,076 TOTAL REQUIREMENTS2,473,458(382)2,473,076 221 Library Bond Debt Service Fund Beginning Working Capital Reconciliation: a) This action decreases the budgeted Beginning Working )gggpgggg Capital by $382 and decreases the Debt Service appropriations by the same amount. The decrease brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 250 Special Assessment Bond Debt Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 409,66315,783425,446 a CHANGE TO WORKING CAPITAL REVENUE Miscellaneous64,900064,900 Fiscal Transactions349,4000349,400 Total Revenue414,3000414,300 TOTAL RESOURCES823,96315,783839,746 II.REQUIREMENTS Non-Departmental Debt Service400,0000400,000 Interfund Transfers20,000020,000 Reserve 403,96315,783419,746 a Total Non-Departmental823,96315,783839,746 TOTAL REQUIREMENTS823,96315,783839,746 250 Special Assessment Bond Debt Fund Beginning Working Capital Reconciliation: a) This action increases the budgeted Beginning Working Capital by $15,783 and increases the Reserve by the same amount. The increase brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. 310 General Capital Projects Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 21,698,284(16,405,379)5,292,905 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental0642,409642,409 c,d Rental20,000020,000 Miscellaneous54,585054,585 Interfund Transfers2,369,30002,369,300 Fiscal Transactions457,95515,444,33315,902,288 a Total Revenue2,901,84016,086,74218,988,582 TOTAL RESOURCES24,600,124(318,637)24,281,487 II.REQUIREMENTS Department Operating Central Services26,6540e26,654 Total Department Operating26,654026,654 Capital Projects Capital Projects2,965,483378,7353,344,218 a,d Capital Carryover20,582,479(696,782)19,885,697 b Total Capital Projects23,547,962(318,047)23,229,915 Non-Departmental DebtService50,000,050,000, DebtService50000050000 Reserve 14,000014,000 Balance Available961,508(590)960,918 a,b,c 1,025,508 Total Non-Departmental(590)1,024,918 TOTAL REQUIREMENTS24,600,124(318,637)24,281,487 310 General Capital Projects Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $16,405379, increase General Obligation Bond Proceeds by $15,444,333 to rebudget revenue for bonds authorized but not sold in the prior fiscal year, decrease capital appropriations by $155, and decrease Balance Available by $960,891. This action brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $696,782 and increase Balance Available by the same amount. The adjustment reconciles the FY10 Capital Carryover Estimate to the actual ending FY09 capital projects balance and carry forward. Re-budget c) intergovernmental revenues in the amount of $263,519 for externally funded projects not completed in prior fiscal years and increase Balance Available by the same amount. Energy Efficiency & Conservation Block Grant Funding: d) Recognize $378,890 in intergovernmental revenues associated with the Energy Efficiency & Conservation Block Grant (EECBG) grant funding from the US Department of Energy and increase capital appropriations by the same amount. 312 Road Capital Projects Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 300,9651,544,317a,b1,845,282 CHANGE TO WORKING CAPITAL REVENUE Total Revenue000 TOTAL RESOURCES300,9651,544,3171,845,282 II.REQUIREMENTS Non-Departmental Interfund Transfers300,9651,544,317a, b1,845,282 Balance Available00 300,965 Total Non-Departmental1,544,3171,845,282 TOTAL REQUIREMENTS300,9651,544,3171,845,282 312 Road Capital Projects Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $1,544,317 and increase interfund transfer to the Transportation Capital Fund by the same amount. The adjustment brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. This action also corrects the FY10 adopted budget by closing the Road Capital Projects Fund and transferring the remaining resources into the Transportation Capital Fund. An interfund transfer is required to complete the closing of this fund. 330 System Development Capital Projects Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 8,162,784(2,562,143)5,600,641 a CHANGE TO WORKING CAPITAL REVENUE Rental104,1300104,130 Charges for Services2,601,09302,601,093 Miscellaneous130,1490130,149 Fiscal Transactions7700770 Total Revenue2,836,14202,836,142 TOTAL RESOURCES10,998,926(2,562,143)8,436,783 II.REQUIREMENTS Department Operating Planning and Development86,045086,045 Public Works245,0040245,004 Total Department Operating331,0490331,049 Capital Projects Capital Projects2,210,000(1,420,000)790,000 c Capital CarryoveCilC73853637,385,363(1,926,548)(1926548)5458815 r b Total Capital Projects9,595,363(3,346,548)6,248,815 Non-Departmental Debt Service177,4310177,431 Interfund Transfers27,000027,000 Reserve 17,432017,432 Balance Available850,651784,4051,635,056 a, b,c 1,072,514784,4051,856,919 0 TOTAL REQUIREMENTS10,998,926(2,562,143)8,436,783 330 System Development Capital Projects Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $2,562,143 and decrease Balance Available by the same amount. The adjustment brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $1,926,548 and increase Balance Available by the same amount. The adjustment reconciles the FY10 Capital Carryover Estimate to the actual ending FY09 capital projects balance and carry forward. Capital Appropriation Reduction: c) Decrease capital appropriations by $1,420,000 and increase Balance Available by the same amount due to further decline in System Development Charges revenues. 340 Transportation Capital Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNINGWORKINGCAPITAL 15725456,,(15722928),,2528, ae, BEGINNINGWORKINGCAPITAL15725456(15722928)ae 2528 CHANGE TO WORKING CAPITAL REVENUE Taxes1,420,00001,420,000 Licenses/Permits000 Intergovernmental3,104,0008,328,95011,432,950 c,d Rental40,000040,000Rtl40000040000 Charges for Services025,85025,850 d Fines/Forfeitures000 Miscellaneous68,000068,000 Interfund Transfers382,9737,272,6187,655,591 e Fiscal Transactions6,500,0003,221,3989,721,398 a Total Revenue11,514,97318,848,81630,363,789 TOTAL RESOURCES27,240,4293,125,88830,366,317 II.REQUIREMENTS Department Operating Central Services000 Fire/EmergencyMedicalSvcs000 Fire/EmergencyMedicalSvcs000 Planning and Development000 Police000 Library, Rec & Cultural Svcs000 Public Works000 Total Department Operating000 Capital Projects pj Capital Projects10,934,0005,240,85016,174,850 d Cap. Carryover (Budget only)15,615,456(2,064,912)13,550,544 b Total Capital Projects26,549,4563,175,93829,725,394 Non-Departmental Debt Service50,000050,000 Interfund Loans000 ItfdTfnterunransers000 IfdTf000 Misc. Fiscal Transactions000 Intergovernmental Expend.000 Balance Available640,973(50,050)590,923 b,c,e Reserve 000 Total Non-Departmental690,973(50,050)640,923 ,,,,,, TOTALREQUIREMENTS27,240,4293,125,88830,366,317 TOTALREQUIREMENTS27240429312588830366317 340 Transportation Capital Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $3,221,398 and increase Draws on General Obligation Line of Credit by the same amount for bonds authorized but not sold in the prior fiscal year. The action brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Company,LLC,theCitysexternalauditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $2,064,912 and increase Balance Available by the same amount. The adjustment reconciles the FY10 Capital Carryover Estimate to the actual ending FY09 capital projects balance and carry forward. Re-budget c) intergovernmental revenues in the amount of $3,113,950 for externally funded projects not completed in prior fiscal years, including Delta Highway Overpass, Westbank Trail Extension, Bailey Hill pedestrian improvements and Chad Drive Extension, and increase Balance Available by the same amount. Grant Revenues: d) Recognize $5,215,000 in intergovernmental revenues associated with grant funding for various Pavement Preservation projects and Delta Highway Overpass, recognize $25,580 in developer contribution revenues, and increase capital appropriations by $5,240,850. Interfund Transfer: e) Decrease Beginning Working Capital by $12,501,530, increase interfund transfer from the Transportation Utility Fund by $5,728,301, increase interfund transfer from the Road Capital ProjectsFundby$1544317anddecreaseBalanceAvailableby$5228912Thisactioncorrectstheroecsuny,,, anecreaseaancevaaey,,.s acon correcse PjtFdb$1544317ddBlAilblb$5228912Thititth FY10 adopted budget by closing the Transportation Utility Fund and Road Capital Projects Funds, and transferring the remaining resources into the Transportation Capital Fund. An interfund transfer is required to complete the closing of these funds. 350 Special Assessment Capital Project Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 6,728,785(5,248,556)a1,480,229 CHANGE TO WORKING CAPITAL REVENUE Miscellaneous53,000053,000 Interfund Transfers229,4240229,424 Fiscal Transactions7,553,5765,215,008a12,768,584 Total Revenue7,836,0005,215,00813,051,008 TOTAL RESOURCES14,564,785(33,548)14,531,237 II.REQUIREMENTS Capital Projects Capital Projects2,206,00002,206,000 Capital Carryover 6,133,336(57,652)b6,075,684 Total Capital Projects8,339,336(57,652)8,281,684 Non-Departmental Debt Service5,500,00005,500,000 Interfund Transfers100,0000100,000 Balance Available625,44924,104a,b649,553BlAilbl62544924104b649553 Total Non-Departmental6,225,44924,1046,249,553 TOTAL REQUIREMENTS14,564,785(33,548)14,531,237 350 Special Assessment Capital Project Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $5,248,556, increase the budgeted Draws on Line of Credit revenue by $5,215,008 to rebudget revenues not collected in the prior fiscal year, and decrease Balance Available by $33,548. These adjustments bring the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $57,652 and increase Balance Available by the same amount. The adjustment reconciles the FY10 Capital Carryover Estimate to the actual ending FY09 capital projects balance and carry forward. 510 Municipal Airport Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 12,729,233(2,006,498)10,722,735 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental8,726,4585,173,83113,900,289 c,e Rental3,245,14003,245,140 Charges for Services4,174,84004,174,840 Fines/Forfeitures8,50008,500 Miscellaneous140,8270140,827 Fiscal Transactions61,894061,894 Total Revenue16,357,6595,173,83121,531,490 TOTAL RESOURCES29,086,8923,167,33332,254,225 II.REQUIREMENTS Department Operating Fire/Emergency Medical Svcs729,0710729,071 Police381,2490381,249 Public Works5,592,814(211,193)5,381,621 d Total Department Operating6,703,134(211,193)6,491,941 Capital Projects Capital Projects8,446,0001,819,05010,265,050 e Capital Carryover6,248,191(1,012,979)5,235,212 b Total Capital Projects14,694,191806,07115,500,262 Non-Departmental Interfund Transfers514,0000514,000 Reserve 3,689,18003,689,180 Balance Available3,486,3872,572,4556,058,842 a,b,c,d Total Non-Departmental 7,689,5672,572,45510,262,022 TOTAL REQUIREMENTS29,086,8923,167,33332,254,225 510 Municipal Airport Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $2,006,498 and decrease Balance Available by the same amount. These adjustments bring the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $1,021,979 and increase Balance Available by the same amount. This adjustment reconciles the FY10 Capital Carryover Estimate to the actual ending FY09 capital projects balance and carry forward. Re-budget c) intergovernmental revenue of $3,354,781 supporting already budgeted capital projects and increase Balance Available by the same amount. Encumbrance Estimate Reconciliation: d) Decrease the Public Works Department operating appropriation by $211,193 to reconcile the amount estimated for payment of obligations incurred but not paid in FY09 to the actual amount paid and increase Balance Available by the same amount. Intergovernmental Revenue: e) Recognize new intergovernmental revenues in the amount of $1,819,050 for various Airport capital projects and increase capital appropriations by the same amount. 520 Parking Services Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 2,866,216(346,461)2,519,755 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental0216,712216,712 b Rental517,0000517,000 Charges for Services3,090,40003,090,400 Fines/Forfeitures859,6000859,600 Miscellaneous25,250025,250 Total Revenue4,492,250216,7124,708,962 TOTAL RESOURCES7,358,466(129,749)7,228,717 II.REQUIREMENTS Department Operating Central Services450,2890450,289 Planning and Development2,940,16802,940,168 Public Works23,582023,582 Total Department Operating3,414,03903,414,039 Capital Projects Capital Projects850,000(166,454)683,546 a, b Capital Carryover44,335044,335 Total Capital Projects894,335(166,454)727,881 Non-Departmental DebtServiceeervce717663,0717663, DbtSi7176630717663 Interfund Transfers864,0000864,000 Reserve 725,324725,324 Balance Available743,10536,705779,810 a Total Non-Departmental 3,050,09236,7053,086,797 TOTAL REQUIREMENTS7,358,466(129,749)7,228,717 520 Parking Services Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $346,461, decrease capital appropriations by $383,166 and increase Balance Available by $36,705. These adjustments bring the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Energy Efficiency & Conservation Block Grant Funding: b) Recognize $216,712 in intergovernmental revenues associated with the Energy Efficiency & Conservation Block Grant (EECBG) grant funding from the US Department of Energy and increase capital appropriations by the same amount. 530 Wastewater Utility Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 3,367,843(527,452)a2,840,391 CHANGE TO WORKING CAPITAL REVENUE Rental22,000022,000 Charges for Services39,030,759344,366a,e39,375,125 Fines/Forfeitures2,50002,500 Miscellaneous70,250070,250 Total Revenue39,125,509344,36639,469,875 TOTAL RESOURCES42,493,352(183,086)42,310,266 II.REQUIREMENTS Department Operating Public Works17,705,57888,701c,e17,794,279 Total Department Operating17,705,57888,70117,794,279 Capital Projects Capital Projects1,770,00041,425d1,811,425 Capital Carryover2,203,045(801,143)b1,401,902 Total Capital Projects3,973,045(759,718)3,213,327 Non-Departmental InterfundTransfersnerunransers1657000,,01657000,, ItfdTf165700001657000 Intergovernmental Expend.18,755,000018,755,000 Balance Available402,729487,931a,b,c,d890,660 Total Non-Departmental20,814,729487,93121,302,660 TOTAL REQUIREMENTS42,493,352(183,086)42,310,266 530 Wastewater Utility Fund : Beginning Working Capital Reconciliation a) Decrease the budgeted Beginning Working Capital by $527,452, increase Wastewater operating charges by $203,366, and decrease Balance Available by $324,086. The adjustment brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. : Capital Carryover Reconciliation b) Decrease the capital carryover by $801,143 and increase Balance Available by the same amount. Encumbrance Estimate Reconciliation: c) Decrease the Public Works Department's operating appropriation by $52,299 to reconcile the amount estimated for payment of obligations incurred but not paid in FY09 to the actual amount paid and increase Balance Available by the same amount. Capital Appropriations: d) Request an increase in capital appropriations in the amount of $41,425 to use insurance proceeds from a fire to offset appropriation for Roosevelt Land Acquisition capital project and decrease balance available by the same amount. Reappropriate e)Wastewater revenue in the amount of $141,000 and increase operating appropriations in the Public Works Department by the same amount for Operations Building improvements, drying bed evaluation, lab analysis and inventory scanner. 539 Stormwater Utility Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 8,613,924(999,694)7,614,230 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits140,0000140,000 Intergovernmental14,5001,982,0571,996,557 b,d Rental32,000032,000 Charges for Services12,398,100012,398,100 Fines/Forfeitures2000200 Miscellaneous78,378078,378 Total Revenue12,663,1781,982,05714,645,235 TOTAL RESOURCES21,277,102982,36322,259,465 II.REQUIREMENTS Department Operating Public Works11,114,543(144,345)10,970,198 e Total Department Operating11,114,543(144,345)10,970,198 Capital Projects Capital Projects1,715,0001,828,9323,543,932 b Capital Carryover 3,731,204(548,225)3,182,979 c Total Capital Projects5,446,2041,280,7076,726,911 Non-Departmental Interfund Transfers1,360,00001,360,000 Intergovernmental Expend.15,000015,000 IntergovernmentalExpend.15,000015,000 Reserve400,000(100,000)300,000 a Balance Available2,941,355(53,999)2,887,356 a,c,d,e Total Non-Departmental4,716,355(153,999)4,562,356 TOTAL REQUIREMENTS21,277,102982,36322,259,465 539 Stormwater Utility Fund Beginning Working Capital Reconciliation: a) Decrease the budgeted Beginning Working Capital by $999,694, decrease the Wetlands Mitigation Bank Reserve by $100,000 and decrease Balance Available by $899,694. The increase brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Recognize New Grant Revenue b) from the NOAA for the Delta Ponds project ($1,642,302), from the NFWF (National Fish & Wildlife Foundation) for the Endangered Wetlands Plant Recovery project ($150,000) and from the BLM for the Wetland Native Plant Procurement project ($36,630) in the amount of $1,828,932 and establish capital appropriation for these projects in the same amount. Capital Carryover Reconciliation: c) Decrease the capital carryover by $548,225 and increase Balance Available by the same amount. This change reconciles the FY10 Capital Carryover Estimate to the actual ending FY09 capital projects balance and carry forward. Rebudget d) intergovernmental revenue of $153,125 supporting already budgeted capital projects and increase Balance Available by the same amount. Encumbrance Estimate Reconciliation: e)Decrease the Public Works Department operating appropriation by $144,345 to reconcile the amount estimated for payment of obligations incurred but not paid in FY09 to the actual amount paid and increase Balance Available by the same amount. 592 Ambulance Transport Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 236,472(61,240)175,232 a CHANGE TO WORKING CAPITAL REVENUE Charges for Services6,640,83506,640,835 Miscellaneous58,755058,755 Total Revenue6,699,59006,699,590 TOTAL RESOURCES6,936,062(61,240)6,874,822 II.REQUIREMENTS Department Operating Fire/Emergency Medical Svcs5,970,983(59,776)5,911,207 a Total Department Operating5,970,983(59,776)5,911,207 Non-Departmental Interfund Transfers963,6150963,615 Balance Available1,464(1,464)0 a Total Non-Departmental965,079(1,464)963,615 TOTALREQUIREMENTSTOTAL REQUIREMENTS6,936,062(61,240)6,874,8226936062(61240)6874822 592 Ambulance Transport Fund Beginning Working Capital Reconciliation: a) Decrease Beginning Working Capital by $61,240, decrease Fire & EMS Department operating appropriations by $59,776 and decrease Balance Available by $1,464. The adjustment brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's 600 Fleet Services Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 10,717,425311,14611,028,571 a CHANGE TO WORKING CAPITAL REVENUE Rental21,000021,000 Charges for Services7,535,263476,6668,011,929 c Miscellaneous307,0000307,000 Interfund Transfers145,000330,199475,199 c Fiscal Transactions153,0360153,036 Total Revenue8,161,299806,8658,968,164 TOTAL RESOURCES18,878,7241,118,01119,996,735 II.REQUIREMENTS Department Operating Police0806,865806,865 c Public Works7,831,117(500,995)7,330,122 b Total Department Operating7,831,117305,8708,136,987 Capital Projects Capital Carryover21,433021,433 Total Capital Projects21,433021,433 pj Non-Departmental Interfund Transfers435,0000435,000 Reserve 10,023,084837,93810,861,022 a, b Balance Available568,090(25,797)542,293 a Total Non-Departmental11,026,174812,14111,838,315 TOTAL REQUIREMENTS18,878,7241,118,01119,996,735 600 Fleet Services Fund Beginning Working Capital Reconciliation: a) Increase Beginning Working Capital by $311,146, increase the Fleet Service Reserve by $336,943, and decrease Balance Available by $25,797. The adjustment brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Decrease the Public Works Department operating appropriation by $500,995 and increase the Fleet Service Reserve by the same amount to reconcile the amount estimated for payment of obligations incurred but not paid in FY09 to the actual amount paid. Regional Radio System: c) Recognize regional radio system revenues in the amount of $476,666 and interfund transfer revenue from partner agency contributions in the General Fund in the amount of $330,199, and increase operating appropriations in the Police Department by $806,865. 610 Information System and Services Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 2,913,973860,6533,774,626 a CHANGE TO WORKING CAPITAL REVENUE Charges for Services7,464,86907,464,869 b Miscellaneous37,000037,000 Total Revenue7,501,86907,501,869 TOTAL RESOURCES10,415,842860,65311,276,495 II.REQUIREMENTS Department Operating Central Services7,238,778(18,351)7,220,427 b,c Total Department Operating7,238,778(18,351)7,220,427 Non-Departmental Interfund Transfers365,0000365,000 Reserve 1,475,00077,0001,552,000 a Balance Available1,337,064802,0042,139,068 a,b,c Total Non-Departmental 3,177,064879,0044,056,068 TOTAL REQUIREMENTS10,415,842860,65311,276,495 610 Information System and Services Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $860,653, increase Reserve for Software Replacement by $77,000 and increase Balance Available by $783,653. The adjustment brings the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Re-budget b) $52,782 in the Central Services Department for continued acquisition and upgrade of central business software and reduce Balance Available by the same amount. Encumbrance Estimate Reconciliation: c) Decrease the Central Services Department operating appropriation by $71,133 to reconcile the amount estimated for payment of obligations incurred but not paid in FY09 to the actual amount paid and increase Balance Available by the same amount. 615 Facilities Services Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 24,648,459551,54925,200,008 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental0128,995128,995 d Rental683,5960683,596 Charges for Services10,127,138010,127,138 Miscellaneous140,0000140,000 Total Revenue10,950,734128,99511,079,729 TOTAL RESOURCES35,599,193680,54436,279,737 II.REQUIREMENTS Department Operating Central Services9,322,80909,322,809 Planning and Development259,9770259,977 Total Department Operating9,582,78609,582,786 Capital Projects Capital Projects150,000128,995278,995 d Capital Carryover229,128(1,109)228,019 b Total Capital Projects379,128127,886507,014 Non-Departmental Debt Service206,0000206,000 ,, Interfund Loans153,0360153,036 Interfund Transfers667,0001,000,0001,667,000 c Intergovernmental Expend.1,000,000(1,000,000)0 c Reserve 22,566,917(38,687)22,528,230 a Balance Available1,044,326591,3451,635,671 a,b Total Non-Departmental25,637,279552,65826,189,937 TOTAL REQUIREMENTS35,599,193680,54436,279,737 615 Facilities Services Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $551,549, decrease the Facility Reserve by $38,687, and increase Balance Available by $590,236. These adjustments bring the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Capital Carryover Reconciliation: b) Decrease the capital carryover by $1,109 and increase Balance Available by the same amount. This action reconciles the FY10 Capital Carryover Estimate to the actual ending FY09 capital projects balance and carry forward. Interfund Transfer: c) Decrease intergovernmental expenditures by $1,000,000 and increase interfund transfer to the Road Fund by the same amount. This amount was originally budgeted to fund a swap between the City of Eugene Facilities Reserve and the Lane County Road Fund in FY10. Energy Efficiency & Conservation Block Grant Funding: d) Recognize $128,995 in intergovernmental revenues associated with the Energy Efficiency & Conservation Block Grant (EECBG) grant funding from the US Department of Energy and increase capital project appropriations 620 Risk and Benefits Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 6,479,7861,263,0617,742,847 a CHANGE TO WORKING CAPITAL REVENUE Intergovernmental029,39829,398 b Charges for Services30,712,016030,712,016 Miscellaneous224,0000224,000 Total Revenue30,936,01629,39830,965,414 TOTAL RESOURCES37,415,8021,292,45938,708,261 II.REQUIREMENTS Department Operating Central Services25,844,89129,39825,874,289 b Total Department Operating25,844,89129,39825,874,289 Non-Departmental Debt Service4,519,40004,519,400 Interfund Transfers203,0000203,000 Reserve 6,615,378(60,081)6,555,297 a Balance Available233,1331,323,142BlAilbl23313313231421556275 a Total Non-Departmental11,570,9111,263,06112,833,972 TOTAL REQUIREMENTS37,415,8021,292,45938,708,261 620 Risk and Benefits Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $1,263,061, increase the PERS Debt Service Reserve by $53,919, decrease the Medical Rate Stabilization Reserve by $114,000, and increase Balance Available by $1,323,142. The adjustments bring the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Grant Revenues: b)Recognize Department of Homeland Security grant revenue of $29,398 and increase Central Services Department operating appropriation by the same amount. 630 Professional Services Fund FY10FY10FY10 AdoptedSB1 ActionRevised I.RESOURCES BEGINNING WORKING CAPITAL 836,335766,2351,602,570 a CHANGE TO WORKING CAPITAL REVENUE Licenses/Permits4,00004,000 Intergovernmental110,0000110,000 Charges for Services6,619,53206,619,532 Miscellaneous15,000015,000 Total Revenue6,748,53206,748,532 TOTAL RESOURCES7,584,867766,2358,351,102 II.REQUIREMENTS Department Operating Public Works6,087,756(21,040)6,066,716 b Total Department Operating6,087,756(21,040)6,066,716 Non-Departmental Interfund Transfers635,0000635,000 Reserve 135,0000135,000 Balance Available727,111787,275BlAilbl7271117872751514386 a Total Non-Departmental 1,497,111787,2752,284,386 TOTAL REQUIREMENTS7,584,867766,2358,351,102 630 Professional Services Fund Beginning Working Capital Reconciliation: a) Increase the budgeted Beginning Working Capital by $766,235 and increase Balance Available by the same amount. These adjustments bring the FY10 Budgeted Beginning Working Capital in compliance with the audited FY09 actual revenues and expenditures as determined by Isler & Company, LLC, the City's external auditor. Encumbrance Estimate Reconciliation: b) Decrease the Public Works Department operating appropriation by $21,040 to reconcile the amount estimated for payment of obligations incurred but not paid in FY09 to the actual amount paid and increase Balance Available by the same amount. Resolution Number ____ Attachment B A RESOLUTION ADOPTING A SUPPLEMENTAL BUDGET; MAKING APPROPRIATIONS FOR THE CITY OF EUGENE FOR THE FISCAL YEAR BEGINNING JULY 1, 2009, AND ENDING JUNE 30, 2010. 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 EUGEN , A E Municipal Corporation of the State of Oregon, as follows: Section 1. ThattheSupplementalBudgetfortheCityofEugene,Oregon,forthefiscal yearbeginningJuly1,2009,andendingJune30,2010,assetforthinattached Exhibit "A" is hereby adopted. Section 2. TheSupplementalamountsforthefiscalyearbeginningJuly1,2009,and endingJune30,2010,andforthepurposesshowninattachedExhibit"A"are hereby appropriated. Section 3. ThatthisSupplementalBudgetispreparedinaccordancewithORS 294.480(1)(a),whichauthorizestheformulationofasupplementalbudget resultingfrom"Anoccurrenceorconditionwhichhadnotbeenascertainedat thetimeofthepreparationofabudgetforthecurrentyearorcurrentbudget periodwhichrequiresachangeinfinancialplanning."ThisSupplemental Budget was published in accordance with ORS 294.480(4). Section 4. ThisresolutioncomplieswithORS294.480(5),anddoesnotauthorizean increaseinthelevyofpropertytaxesabovetheamountpublishedintheAnnual Budget publication. The foregoing resolution adopted this 14th day of December, 2009. City Recorder EXHIBIT "A" In dollars GENERAL FUND Departmental Operating Central Services534,511 Fire and Emergency Medical Services328,684 Library, Recreation and Cultural Services377,270 Planning and Development675,900 Police Department2,598,384 Public Works40,559 Total Departmental Operating 4,555,308 Non-Departmental Interfund Transfer338,633 * Reserves4,728,017 Total Non-Departmental 5,066,650 TOTAL GENERAL FUND9,621,958 SPECIAL ASSESSMENT MANAGEMENT FUND Non-Departmental * Balance Available52,712 Total Non-Departmental 52,712 TOTAL SPECIAL ASSESSMENT MANAGEMENT FUND52,712 LIBRARY LOCAL OPTION LEVY FUND Non-Departmental * Reserves343,826 Total Non-Departmental 343,826 TOTAL LIBRARY LOCAL OPTION LEVY FUND343,826 ROAD FUND Departmental Operating Public Works Department1,002,345 Total Departmental Operating 1,002,345 Non-Departmental * Balance Available7,444 Total Non-Departmental 7,444 TOTAL ROAD FUND1,009,789 TRANSPORTATION UTILITY FUND Non-Departmental Interfund Transfer5,728,301 Total Non-Departmental 5,728,301 TOTAL TRANSPORTATION UTILITY FUND5,728,301 TELECOM REGISTRATION/LICENSING FUND Departmental Operating Central Services Department461,463 Total Departmental Operating 461,463 Capital Projects Capital Projects(125,414) Total Capital Projects (125,414) Non-Departmental * Balance Available125,414 Total Non-Departmental 125,414 TOTAL TELECOM REGISTRATION/LICENSING FUND461,463 CONSTRUCTION AND RENTAL HOUSING FUND Non-Departmental * Balance Available(1,959,861) Total Non-Departmental (1,959,861) TOTAL CONSTRUCTION AND RENTAL HOUSING FUND(1,959,861) SOLID WASTE/RECYCLING FUND Departmental Operating Planning and Development65,725 Total Departmental Operating 65,725 Non-Departmental * Balance Available113,114 Total Non-Departmental 113,114 TOTAL SOLID WASTE/RECYCLING FUND178,839 COMMUNITY DEVELOPMENT FUND Departmental Operating Planning and Development1,104,806 Total Departmental Operating 1,104,806 Capital Projects Capital Projects(11,869) Total Capital Projects (11,869) Non-Departmental * Balance Available576 Miscellaneous Fiscal Transactions720,492 Total Non-Departmental 721,068 TOTAL COMMUNITY DEVELOPMENT FUND1,814,005 LIBRARY, PARKS & RECREATION SPECIAL REVENUE FUND Capital Projects Capital Projects(4,935) Total Capital Projects (4,935) Non-Departmental * Reserves129,447 * Balance Available8,732 Total Non-Departmental 138,179 TOTAL LIBRARY, PARKS & REC. SPECIAL REVENUE FUND133,244 GENERAL OBLIGATION DEBT SERVICE FUND Non-Departmental Debt Service(67,353) Total Non-Departmental (67,353) TOTAL GENERAL OBLIGATION DEBT SERVICE FUND(67,353) LIBRARY BONDS DEBT SERVICE FUND Non-Departmental Debt Service(382) Total Non-Departmental (382) TOTAL LIBRARY BONDS DEBT SERVICE FUND(382) SPECIAL ASSESSMENT BOND DEBT SERVICE FUND Non-Departmental * Reserves15,783 Total Non-Departmental 15,783 TOTAL SPECIAL ASSESSMENT BOND DEBT SVC. FUND15,783 GENERAL CAPITAL PROJECTS FUND Capital Projects Capital Projects(318,047) Total Capital Projects (318,047) Non-Departmental * Balance Available (590) Total Non-Departmental (590) TOTAL GENERAL CAPITAL PROJECTS FUND(318,637) ROAD CAPITAL PROJECTS FUND Non-Departmental Interfund Transfer1,544,317 Total Non-Departmental 1,544,317 TOTAL ROAD CAPITAL PROJECTS FUND1,544,317 SYSTEMS DEVELOPMENT CAPITAL PROJECTS FUND Capital Projects Capital Projects(3,346,548) Total Capital Projects (3,346,548) Non-Departmental * Balance Available784,405 Total Non-Departmental 784,405 TOTAL SYSTEMS DEVELOPMENT CAP. PROJECTS FUND(2,562,143) TRANSPORTATION CAPITAL FUND Capital Projects Capital Projects3,175,938 Total Capital Projects 3,175,938 Non-Departmental * Balance Available(50,050) Total Non-Departmental (50,050) TOTAL TRANSPORTATION CAPITAL FUND3,125,888 SPECIAL ASSESSMENTS CAPITAL PROJECTS FUND Capital Projects Capital Projects(57,652) Total Capital Projects (57,652) Non-Departmental * Balance Available24,104 Total Non-Departmental 24,104 TOTAL SPECIAL ASSESSMENTS CAP. PROJECTS FUND(33,548) MUNICIPAL AIRPORT FUND Departmental Operating Public Works(211,193) Total Departmental Operating (211,193) Capital Projects Capital Projects806,071 Total Capital Projects 806,071 Non-Departmental * Balance Available2,572,455 Total Non-Departmental 2,572,455 TOTAL MUNICIPAL AIRPORT FUND3,167,333 PARKING SERVICES FUND Capital Projects Capital Projects(166,454) Total Capital Projects (166,454) Non-Departmental * Reserves0 * Balance Available36,705 Total Non-Departmental 36,705 TOTAL PARKING SERVICES FUND(129,749) WASTEWATER UTILITY FUND Departmental Operating Public Works88,701 Total Departmental Operating 88,701 Capital Projects Capital Projects(759,718) Total Capital Projects (759,718) Non-Departmental * Balance Available487,931 Total Non-Departmental 487,931 TOTAL WASTEWATER UTILITY FUND(183,086) STORMWATER UTILITY FUND Departmental Operating Public Works(144,345) Total Departmental Operating (144,345) Capital Projects Capital Projects1,280,707 Total Capital Projects 1,280,707 Non-Departmental * Reserves(100,000) * Balance Available(53,999) Total Non-Departmental (153,999) TOTAL STORMWATER UTILITY FUND982,363 AMBULANCE TRANSPORT FUND Departmental Operating Fire and Emergency Medical Services(59,776) Total Departmental Operating (59,776) Non-Departmental * Balance Available(1,464) Total Non-Departmental (1,464) TOTAL EMERGENCY MEDICAL SERVICES FUND(61,240) FLEET SERVICES FUND Departmental Operating Police806,865 Public Works(500,995) Total Departmental Operating 305,870 Non-Departmental * Reserves837,938 * Balance Available(25,797) Total Non-Departmental 812,141 TOTAL FLEET SERVICES FUND1,118,011 INFORMATION SYSTEMS AND SERVICES FUND Departmental Operating Central Services(18,351) Total Departmental Operating (18,351) Non-Departmental * Reserves77,000 * Balance Available802,004 Total Non-Departmental 879,004 TOTAL INFORMATION SYSTEMS AND SERVICES FUND860,653 FACILITIES SERVICES FUND Capital Projects Capital Projects127,886 Total Capital Projects 127,886 Non-Departmental Interfund Transfer1,000,000 * Reserves(38,687) * Balance Available591,345 Intergovernmental Expenditures(1,000,000) Total Non-Departmental 552,658 TOTAL FACILITIES SERVICES FUND680,544 RISK AND BENEFITS FUND Departmental Operating Central Services29,398 Total Departmental Operating 29,398 Non-Departmental * Reserves(60,081) * Balance Available1,323,142 Total Non-Departmental 1,263,061 TOTAL RISK AND BENEFITS FUND1,292,459 PROFESSIONAL SERVICES FUND Departmental Operating Public Works(21,040) Total Departmental Operating (21,040) Non-Departmental * Balance Available787,275 Total Non-Departmental 787,275 TOTAL PROFESSIONAL SERVICES FUND766,235 TOTAL REQUIREMENTS - ALL FUND27,581,72 S4 * Reserves, Balance Available, and UEFB amounts are not appropriated for spending and are shown for information purposes only.