HomeMy WebLinkAboutFS 2011-08-11 Item 2D - Ordinance - 2011-2012 Budget AmendmentCity of Tukwila
Jim Haggerton, Mayor
INFORMATIONAL MEMORANDUM
TO: Mayor Haggerton
Finance and Safety Committee
FROM: Peggy McCarthy, Interim Finance Director
DATE: November 3, 2011
SUBJECT: Mid Biennial Review and Modification of the 2011 -2012 Budget
ISSUE
Adjust the biennial budget to reflect new policies and circumstances, to add appropriations to
funds at risk of exceeding budget in order to remain in compliance with state law, and to
reallocate budget authority among General Fund departments to prevent over budget situations,
consistent with past City practice.
BACKGROUND
The mid biennial budget adjustments are a refinement of the budget and are undertaken
pursuant to TMC 3.30.020 and RCW 35A.34.130. The ordinance amending the budget, if
necessary, must be passed before the end of the calendar year. The purpose and type of
adjustments proposed for the 2011 -2012 budget modification are as follows:
Revenue Backed Expenditures These expenditures have offsetting revenue sources
such as grant revenue.
Reallocation of Budget Among Departments These adjustments reallocate expenditure
budget from departments expected to be under budget to departments at risk of going
over budget.
Council Decisions Budget Additions These adjustments add budget in support of
Council decisions and as a result of circumstances necessitating additional budget.
Carryover of Unused Budget Unused budget is moved from 2011 to 2012.
Accounting Modifications These adjustments move budget from funds and accounts
no longer used to funds and accounts currently used pursuant to changes in accounting
procedures for purposes of streamlining and simplification.
New Initiatives The COPS Bicycle Team initiative is proposed for 2012 and beyond. A
full description of this initiative will be presented by Police Chief Mike Villa under a
separate memorandum.
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INFORMATIONAL MEMO
Page 2
DISCUSSION
General Fund 000
The revenue backed expenditure adjustments comprise the JAG Recovery Act grant which
funded a portion of the Police mobile command unit; the Emergency Management Program
Grant which will fund various emergency management costs in 2012, and anticipated WCIA
insurance proceeds funding repair costs for a damaged signal pole.
The reallocation of budget among departments transfers budget from departments expected to
be under budget for the year Public Works, Mayor's and Parks Recreation to departments
at risk of going over budget City Attorney, Parks Maintenance and Department 20. City
Attorney special matters account has a $100K budget but actual costs to date of $306K
comprised of $94K for criminal prosecution, $69K for Desc vs. Tukwila DCD, $70K for the Wells
Inverse condemnation, $19K for Reed Trucking and $19K for the Whitcutt arbitration. The
Parks Maintenance salary budget excluded two staff members who were laid off at the end of
2010 but those jobs were reinstated in 2011, thus creating the over budget situation. The
Department 20 claims and judgment account has a budget of $270K and to date expenditures
of $405K comprised of the City's deductible portion of claims of $250K, the Fort Dent/Wells
claim of $67K, and claims attributable to personnel issues of $87K.
The carryover of unused budget moves budget authority from 2011 to 2012 for projects and
initiatives delayed or postponed until 2012. This includes the agenda manager technology
system for the Clerk's office, crime analytical software for the Police Department and
Department 20 transfers to General Government Fund 303 for removal of the flood mitigation
devises and associated trail restoration.
Council decisions or proposals before the Council resulting in added budget or creating new
budget line items include the operating loan advanced to the Metropolitan Park District for
$375K in 2011 and not to exceed $725K in 2012 (this loan will be paid back beginning in 2013);
$166K additional funding of the Reserve Fund 105 and a proposed $175K funding of a new
permit system for the Community Development department. The latter initiative will be funded
through assessment of a permit technology fee after implementation of the system. An
additional $550K transfer -out to the Golf Course Fund is also proposed (see Golf Course Fund
411 below for further explanation). This 2011 transfer can be funded by a $250K budget
savings within the transfers -out account (debt service was budgeted for the SCORE bonds but
was paid for through SCORE start -up funds and not charged to the City) and by a $300K use of
ending fund balance. The additional transfer -out to the Golf Course proposed for 2012 is $355K
comprised of budgeted debt service costs of $351 and budgeted indirect cost allocation costs of
$228K less the existing budget for the General Fund transfer of $225K.
The new initiative would create a bicycle patrol team for the Tukwila International Boulevard
neighborhood to increase police presence in the area. Police Chief Mike Villa will provide full
details of the initiative under a separate memorandum.
HotellMotel Tax Fund 101
The revenue backed Rock N Roll marathon expenditure for professional services is offset by
revenue received from the marathon sponsors, the Competitor Group.
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INFORMATIONAL MEMO
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Street Fund 103
The expenditure budget carryover of $103K to 2012 is for the design work on 42 Ave S from
Southcenter Blvd to S 160 These costs will be funded through ending fund balance.
Arterial Street Fund 104
The revenue backed expenditure adjustment is for an anticipated grant that will be used to
purchase land right of way for redesign of Andover Park West in connection with the Tukwila
Transit Center project. If the grant is obtained and the right of way purchased, an additional
$78K would be needed from the ending fund balance to fund the transaction.
The expenditure budget carryover to 2012 of $9.2 million is primarily for the Southcenter
Parkway extension project. The revenue budget carryover represents proceeds from the LID
bonds that will be issued in 2012 to reimburse the City for the Southcenter Access Project costs.
Contingency (Reserve) Fund 105
Additional funding of the Reserve fund occurred to comply with funding requirements of the
Reserve policy, adopted by Council in 2009.
Debt Service Funds 2
Fund 207 serviced the debt on the 1999 General Obligation bond. This bond was refunded in
2008. The budget adjustment transfers the remaining fund balance of $13,300 to Fund 211, the
fund servicing the refunded debt.
The debt service budget for Fund 215 requires an additional $6K to fully service the 2011 debt.
Therefore, additional budget is added.
Land Acquisition Fund 301
The expenditure budget adjustment represents planned land acquisition in 2012 and is
consistent with the CIP proposal. This purchase will be funded through ending fund balance.
Facility Replacement Fund 302
Unused expenditure budget is moved to 2012; funding will be accomplished through ending
fund balance.
General Government Fund 303
The expenditure budget carryover adjustment moves budget to 2012 for the removal of the flood
mitigation devices the Hesco barriers and Super Sacks and the associated trail restoration.
Expenditure budget is added for the bond funded emergency management measures
undertaken in 2011 that were not budgeted including $199K for the 6300 building generator,
$104K for the Police incident command vehicle and $273K for the new phone system.
Water Fund 401
Expenditure budget is added to the 1995 revenue bond principal payment account as a result of
Council approval of the early redemption of the 1995 revenue bond.
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INFORMATIONAL MEMO
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The accounting modification change moves debt service accounting to the appropriate utility
funds (Funds 401, 402 and 412) from the Water Sewer Revenue Bond Fund 404 to simplify
and streamline the accounting process.
Sewer Fund 402
Unused expenditure budget for the Interurban Avenue gravity sewer project and other projects
is moved to 2012.
Additional budget is added to the Fund to cover the cost of the Andover Park West emergency
sewer repair project.
The accounting modification change moves debt service accounting to the appropriate utility
funds (Funds 401, 402 and 412) from the Water Sewer Revenue Bond Fund 404 to simplify
and streamline the accounting process.
Water/ Sewer Revenue Bonds Fund 404
The accounting modification change moves debt service accounting to the appropriate utility
funds (Funds 401, 402 and 412) from the Water Sewer Revenue Bond Fund 404 to simplify
and streamline the accounting process.
Golf Fund 411
Expenditure budget is added to support the $114K golf cart purchase. Revenue budget is
added for 2011 through a transfer in from the General Fund to alleviate the current cash deficit
of $279K and cover the December debt service payment of $262K. As has been discussed
before by Administration and Council, the budgeted transfer in from the General Fund of $225K
is not sufficient to cover the General Fund indirect cost allocation charge of $221K and the
annual debt service costs of $333K. The cash deficit is a result of underfunding in 2010 as well
as 2011. The additional transfer -in proposed for 2012 is $355K comprised of budgeted debt
service costs of $351 and budgeted indirect cost allocation costs of $228K less the existing
budget for the General Fund transfer -in of $225K.
Surface Water Fund 412
Unused expenditure budget is moved to 2012; funding will be accomplished through ending
fund balance.
RECOMMENDATION
The Council is being asked to approve the 2011 -2012 mid biennial budget amendment and
consider this item at the November 28, 2011 Committee of the Whole meeting and the
December 5, 2011 Regular meeting.
ATTACHMENTS
Draft Ordinance
2011 -2012 Mid Biennium Budget Amendment
M2011 Info Memos- Council\Year End Budget Amendment 11 -2 -11 a.doc
70
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
TUKWILA, WASHINGTON, AMENDING ORDINANCE NO. 2319,
WHICH ADOPTED THE CITY OF TUKWILA'S BIENNIAL
BUDGET FOR THE 2011 -2012 BIENNIUM, TO ADOPT AN
AMENDED MID BIENNIUM BUDGET; PROVIDING FOR
SEVERABILITY; AND ESTABLISHING AN EFFECTIVE DATE.
WHEREAS, on November 22, 2010, Ordinance No. 2319 adopted the 2011 -2012
biennial budget of the City of Tukwila; and
WHEREAS, a mid biennium budget amendment was presented to the City Council
in a timely manner for their review, in accordance with RCW 35A.34.130; and
WHEREAS, a public hearing on the proposed mid biennium budget amendment
was advertised and held on November 28, 2011;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TUKWILA,
WASHINGTON, HEREBY ORDAINS AS FOLLOWS:
Section 1. Ordinance Amended. Tukwila Ordinance No. 2319 is hereby amended
with the City Council's adoption of the document entitled "City of Tukwila 2011 -2012
Mid Biennium Budget Amendment," incorporated by this reference as if fully set forth
herein, in accordance with RCW 35A.33.075.
Section 2. Estimated Revenues and Appropriations. The totals of the estimated
revenues and appropriations for each separate fund and the aggregate totals are as
follows:
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REVENUES
$114,735,077
$3,796,633
$49,602,266
$4,055,708
$1,681,171
$386,900
$0
$5,210,278
Page 1 of 2
71
FUND
EXPENDITURES
000
General
$114,735,077
101
Hotel /Motel Tax
$3,796,633
104
Arterial Street
$49,602,266
105
Contingency
$4,055,708
211
LTGO Refunding Bonds, 2008
$1,681,171
215
Limited Tax G.O. Bonds, 2010B
$386,900
404
Water /Sewer Revenue Bonds
$0
411
Foster Golf Course
$5,210,278
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REVENUES
$114,735,077
$3,796,633
$49,602,266
$4,055,708
$1,681,171
$386,900
$0
$5,210,278
Page 1 of 2
71
Section 3. Copies on File. A complete copy of the final budget for 2011 -2012, as
adopted, together with a copy of this amending ordinance, shall be kept on file in the
City Clerk's Office, and a copy shall be transmitted by the City Clerk to the Division of
Municipal Corporations of the Office of the State Auditor and to the Association of
Washington Cities.
Section 4. Corrections by City Clerk or Code Reviser. Upon approval of the
City Attorney, the City Clerk and the code reviser are authorized to make necessary
corrections to this ordinance, including the correction of clerical errors; references to
other local, state or federal laws, codes, rules, or regulations; or ordinance numbering
and section /subsection numbering.
Section 5. Severability. If any section, subsection, paragraph, sentence, clause
or phrase of this ordinance or its application to any person or situation should be held to
be invalid or unconstitutional for any reason by a court of competent jurisdiction, such
invalidity or unconstitutionality shall not affect the validity or constitutionality of the
remaining portions of this ordinance or its application to any other person or situation.
Section 6. Effective Date. This ordinance or a summary thereof shall be
published in the official newspaper of the City, and shall take effect and be in full force
and effect five days after passage and publication as provided by law.
PASSED BY THE CITY COUNCIL OF THE CITY OF TUKWILA, WASHINGTON,
at a Regular Meeting thereof this day of 2011.
ATTEST /AUTHENTICATED:
Christy O'Flaherty, CMC, City Clerk
Jim Haggerton, Mayor
APPROVED AS TO FORM BY:
Office of the City Attorney
Filed with the City Clerk:
Passed by the City Council:
Published:
Effective Date:
Ordinance Number:
Attachment: City of Tukwila 2011 -2012 Mid Biennium Budget Amendment
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CITY OF TUKWILA
2011 -2012 MID BIENNIUM BUDGET AMENDMENT
SUMMARY
73
2011 -2012
Mid Biennial
Adjusted
Adopted
Budget
2011 -2012
Budget
Adjustment
Budget
Fund
000
General
114,498,450
236,627
114,735,077
101
Hotel /Motel Tax
3,758,033
38,600
3,796,633
103
City Street
1,535,171
1,535,171
104
Arterial Street
49,186,266
416,000
49,602,266
105
Contingency
3,889,448
166,260
4,055,708
107
Fire Equipment Cumulative Reserve
1,673,041
1,673,041
109
Drug Seizure Fund
614,000
614,000
207
Limited Tax G.O. Bonds, 1999
208
Limited Tax G.O. Bonds, 2000
209
Limited Tax G.O. Bonds, 2003
1,186,922
1,186,922
210
Limited Tax G.O. Refunding Bonds, 2003
1,002,825
1,002,825
211
Limited Tax G.O. Refunding Bonds, 2008
1,667,871
13,300
1,681,171
212
Limited Tax G.O. Bonds, 2009A
60,350
60,350
213
Limited Tax G.O. Bonds, 2009B
509,043
509,043
214
Limited Tax G.O. Bonds, 2010A
789,750
789,750
215
Limited Tax G.O. Bonds, 2010B
380,900
6,000
386,900
216
Limited Tax G.O. Refunding Bonds Valley Com
403,900
403,900
301
Land Acquisition, Recreation Park Development
9,792,015
9,792,015
302
Facility Replacement
3,891,877
3,891,877
303
General Government Improvements
3,658,109
3,658,109
304
Fire Improvements
430,300
430,300
401
Water
17,413,433
17,413,433
402
Sewer
15,802,626
15,802,626
404
Water /Sewer Revenue Bonds
1,322,822
(1,322,822)
405
Bond Reserve
822,000
822,000
411
Foster Golf Course
4,305,278
905,000
5,210,278
412
Surface Water
9,867,549
9,867,549
501
Equipment Rental
11,418,895
11,418,895
502
Insurance Fund
17,563,949
17,563,949
503
Insurance LEOFF 1 Fund
3,754,886
3,754,886
611
Firemen's Pension
2,995,616
2,995,616
Total
284,195,325
458,965
284,654,290
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CITY OF TUKWILA
2011 -2012 MID BIENNIUM BUDGET AMENDMENT
DETAIL
74
Biennial Budget
Increase (Decrease)
2011
2012
Revenues Expenditures
Revenue Backed Expenditures
Revenue.
JAG Recovery Act Mobile Command Unit
000.339.216.80.40
104,417
EMPG grant
000.333.970.42.00
82,210
Signal pole damage to be reimbursed by insurance
(WCIA)
000.344.100.00.00
50,000
Total Revenue
154,417
82,210
236,627
Expenditures
JAG Recovery Act Mobile Command Unit
000.10.594.216.64.00
previously not budgeted
104,417
Emergency Management CERT Trainer other
000.11.525.600.xx.xx
82,210
Repair costs Signal pole
000.16.594.440.64.00
50,000
Total Expenditures
154,417
82,210
236,627
Reallocation of Budget Among Departments
Expenditures:
City Attorney
Special Matters
000.06.515.200.41.03
160,000
Parks Maintenance:
Salaries
000.15.576.800.11.00
60,000
Dept 20
Claims and judgements
000.20.514.230.49.03
100,000
Public Works
Unallocated budget reduction
000.13.532.100.00.05
(120,000)
Mayors
Unallocated budget reduction
000.03.513.100.00.05
(90,000)
Parks Recreation
Unallocated budget reduction
000.07.574.200.00.05
(110,000)
Total Expenditures
Carryover of Unused Budget
Expenditures:
City Clerk Agenda Manager technology system
000.03.514.300.64.00
(21,000)
21,000
Police Crime Analytical Software
000.10.594.100.64.00
(15,000)
15,000
Dept 20 Transfers -out (Fund 303, Gen Govt)
000.20.597.000.00.00
(2,000,000)
2,000,000
Est Ending Unreserved Fund Balance
000.20.291.840.00.00
2,036,000
(2,036,000)
Total Expenditures
Council Decisions l Budget Additions
Expenditures:
Dept 20 Transfers -out (Fund 105, Reserve)
000.20.597.000.00.00
166,260
Dept 20 Transfers -out (Fund 411, Golf course Fund)
000.20.597.000.00.00
550,000
355,000
Dept 20 TransferS -OUt (Fund 212 and 213 SCORE debt
service)
000.20.597.000.00.00
(250,000)
Dept 20 Transfers -out (Fund 215, debt service)
000.20.597.000.00.00
6,000
Dept 20 Loan to Park District
000.20.599.000.xx.xx
375,000
725,000
DCD Proposed Permit System
000.08.xxx.xxx.xx.xx
175,000
Est Ending Unreserved Fund Balance
000.20.291.840.00.00
(847,260)
(1,255,000)
Total Expenditures
New Initiatives COP Bicycle Team
Expenditures
Police Department:
Salaries and benefits for 3 officers
000.10.xxx.xxx.xx.xx
345,000
Care and custody of prisoners (SCORE savings)
000.10.523.600.51.00
(125,000)
Est Ending Unreserved Fund Balance (2011 carry
over)
000.20.291.840.00.00
(220,000)
Fund Total
74
CITY OF TUKWILA
2011 -2012 MID BIENNIUM BUDGET AMENDMENT
DETAIL
2011 2012
Revenue Backed Expenditures
Revenue
Other Revenue Competitor Group 101.369.900.00.00 38,600
Total Revenue 38,600
Expenditures
Professional services Rock N Roll Marathon 101.00.557.302.41.00 38,600
Total Expenditures 38,600
FUND TOTAL
Biennial Budget
Increase (Decrease)
Revenues Expenditures
38,600
38,600
Carryover of Unused Budget
Expenditures
Professional Services
103.98.595.800.41.00
(130,000)
130,000
Est Ending Unreserved Fund Balance
103.01.291.840.00.00
130,000
(130,000)
Total Expenditures
FUND TOTAL
Revenue Backed Expenditures
Revenue
Grant Revenue Tukwila Urban Center
104.333.203.XX.XX
416,000
Total Revenue
416,000
416,000
Expenditures
Professional services Rock N Roll Marathon
104.98.595.800.61.00
494,000
Est Ending Unreserved Fund Balance
104.01.291.840.00.00
(78,000)
Total Expenditures
416,000
416,000
FUND TOTAL
Carryover of Unused Budget
Revenue:
Debt proceeds
104.391.100.00.00
(9,230,000)
9,230,000
Total Revenue
(9,230,000)
9,230,000
Expenditures
Professional Services Construction Southcenter
Parkway
104.98.595.800.xx.xx
(9,230,000)
9,230,000
Total Expenditures
(9,230,000)
9,230,000
Fund total
Council Decisions /Budget Additions
Revenue:
Transfer in General Fund
105.397.000.00.00
166,260
Total Revenue
166,260
166,260
Expenditure
Est Ending Unreserved Fund Balance
105.00.291.840.00.00
166,260
Total Expenditures
166,260
166,260
Fund total
75
CITY OF TUKWILA
2011 -2012 MID BIENNIUM BUDGET AMENDMENT
DETAIL
Biennial Budget
Increase (Decrease)
2011 2012 Revenues Expenditures
e t e ,s.......,.y ice" x
Accounting Modifications:
Expenditure:
Transfer out
207.00.597.000.00.00
13,300
Est Ending Unreserved Fund Balance
207.00.291.840.00.00
(13,300)
Total Expenditures
Fund 207 total
Revenue:
Transfer in Fund 207
211.397.000.00.00
13,300
Total Revenue
13,300
Expenditure:
Est Ending Unreserved Fund Balance
211.00.291.840.00.00
13,300
Total Expenditures
13,300
Fund 211 total
Council Decisions I Budget Additions
Revenue:
Transfer in General Fund
215.397.000.00.00
6,000
Total Revenue
6,000
Expenditure:
Principal payment
215.00.592.950.83.00
6,000
Total Expenditures
6,000
Fund total
Council Decisions l Budget Additions
Expenditure:
Land
301.98.594.760.61.00
Est Ending Unreserved Fund Balance
301.00.291.840.00.00
Total Expenditures
Fund total
Carryover of Unused Budget
Expenditure:
Construction project
302.98.594.190.xx.xx
(87,000)
Est Ending Unreserved Fund Balance
302.00.291.840.00.00
87,000
Total Expenditures
Fund total
1:3
Carryover of Unused Budget
Revenue:
Transfer in General Fund
303.397.000.00
(2,000,000)
Total Revenue
(2,000,000)
Expenditure:
Professional Services construction projects
303.98.594.190.xx.xx
(2,000,000)
Council Decisions I Budget Additions
Construction Projects
303.98.594.190.65.00
600,000
Est Ending Unreserved Fund Balance
303.00.291.840.00.00
(600,000)
Total Expenditures
(2,000,000)
Fund total
ftM t
Council Decisions I Budget Additions
Expenditure:
1995 Revenue bond principal ($1,370,000 payoff
less December payment)
401.01.597.720.00.00
1,080,000
1995 Revenue bond principal
401.01.597.720.00.00
1995 Revenue bond interest
401.01.597.820.00.00
Est Ending Working Capital
401.02.293.800.00.00
(1,080,000)
Accounting Modification
2006 Revenue bond principal
401.01.597.720.01.00
2006 Revenue bond interest
401.01.597.820.01.00
2006 Revenue bond principal
401.02.582.347.72.00
2006 Revenue bond interest
401.02.592.347.83.00
Total Expenditures
Fund total
13,300
13,300
6,000
6,000
1,000,000
(1,000,000)
87,000
(87,000)
2,000,000
2,000,000
2,000,000
2,000,000
(310,000)
(80,494)
390,494
(33, 800)
(29,627)
33,800
29,627
76
CITY OF TUKWILA
2011 -2012 MID BIENNIUM BUDGET AMENDMENT
DETAIL
INCREASE IN BIENNIAL BUDGET 458,965 458,965
77
Biennial Budget
Increase (Decrease)
2011
2012
Revenues Expenditures
Carryover of Unused Budget
Expenditure:
Construction Projects
402.98.594.353.65.00
(120,000)
120,000
Est Ending Working Capital
402.02.293.800.00.00
120,000
(120,000)
Council Decisions l Budget Additions
Professional Services
402.98.594.353.xx.xx
416,000
Est Ending Working Capital
402.02.293.800.00.00
(416,000)
Accounting Modification
2006 Revenue bond principal
402.01.597.720.01.00
(80,600)
2006 Revenue bond interest
402.01.597.820.01.00
(70,649)
2006 Revenue bond principal
402.02.582.357.72.00
80,600
2006 Revenue bond interest
402.02.592.357.83.00
70,649
Total Expenditures
Fund total
P i
w
Accounting Modification
Revenue:
Investment interest
404.361.110.00.00
(60)
(60)
1995 Revenue bond principal Water /Sewer
404.397.720.00.00
(283,250)
(291,748)
2006 Revenue bond principal Water /Sewer
404.397.720.01.00
(123,600)
(127,308)
1995 Revenue bond interest Water /Sewer
404.397.820.00.00
(117,264)
(120,782)
2006 Revenue bond interest Water /Sewer
404.397.820.01.00
(127,463)
(131,287)
Total Revenue
(651,637)
(671,185)
(1,322,822)
Expenditure:
Est Ending Working Capital
404.00.293.800.00.00
(53,435)
(77,341)
1995 Revenue bond principal Water /Sewer
404.00.582.380.72.00
(290,000)
(310,000)
2006 Revenue bond principal Water /Sewer
404.00.582.380.72.01
(105,600)
(105,600)
1995 Revenue bond interest Water /Sewer
404.00.592.380.83.00
(92,068)
(71,937)
2006 Revenue bond interest Water /Sewer
404.00.592.380.83.01
(104,310)
(99,896)
General Government transfer to General Fund
404.00.597.190.00.00
(6,224)
(6,41 1)
Total Expenditures
(651,637)
(671,185)
(1,322,822)
Fund total
Council Decisions l Budget Additions
Revenue:
Transfer in General Fund
411.397.190.00.00
550,000
355,000
905,000
Total Revenue
550,000
355,000
Expenditure:
Small Tools Minor Equipment
411.00.576.680.35.00
114,210
Est Ending Working Capital
411.00.293.800.00.00
435,790
355,000
Total Expenditures
550,000
355,000
905,000
Fund total
1
Carryover of Unused Budget
Expenditures:
Professional Services
412.98.594.382.41.00
(225,000)
225,000
Land
412.98.594.382.61.00
(40,000)
40,000
Construction Projects
412.98.594.382.65.00
(333,000)
333,000
Est Ending Working Capital
412.02.293.800.00.00
598,000
(598,000)
Fund total
INCREASE IN BIENNIAL BUDGET 458,965 458,965
77
x