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Home My WebLink AboutT22-12 Ordinance No. T22-12 AN ORDINANCE AMENDING THE 2011 BUDGET BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ELGIN, ILLINOIS: Section 1. That the 2011 budget of the City of Elgin adopted in lieu of an appropriation ordinance be and is hereby amended in accordance with the schedule which is attached hereto and made a part hereof by reference. Section 2. That this ordinance shall be in full force a effect fro and after its passage. David J.-k tain, ayor Presented: July 11, 2012 Passed: July 11, 2012 Omnibus Vote: Yeas: 7 Nays: 0 Recorded: July.11, 2012 0 Published: July 13, 2012 • Attest: Kimberly Dewis, Ci lerk • ava°mD'm c` ' aq�v - ct�ia a�lm ax, Property Tax $33,751,417 $33,200,000 $33,700,000 Other Taxes 6,923,472 6,617,840 6,617,840 Sales Taxes 18,318,243 17,253,500 18,301,000 Income Tax 8,375,642 8,200,000 8,200,000 Telecommunications Tax 4,326,290 4,500,000 4,500,000 Permits 1,304,922 1,105,460 1,105,460 Fines 2,160,419 2,415,160 2,165,160 Charges for Services 2,809,806 2,878,990 2,895,640 Investment Income 48,855 50,000 50,000 Transfers In 8,532,788 10,016,340 10,316,340 All Other 6,650,180 4,481,330 5,735,968 Rug Mayor and Council $225,643 $233,410 $246,672 City Clerk 208,335 246,690 246,248 Office of the City Manager 1,403,773 1,666,740 1,618,445 Economic Development 617,775 570,050 641,638 Lega 1 1,031,179 1,007,350 1,051,426 Boards/Commissions 338,872 361,210 364,810 City-Sponsored Events 182,548 230,280 230,305 Non-Departmental 7,885,542 6,030,820 8,061,517 Finance 1,740,561 1,801,260 1,813,260 Human Resources 692,077 796,250 796,250 Management Information Systems 859,213 888,490 900,090 Purchasing and Risk Management 425,607 461,440 461,440 o- Code Admin.and Development 3,072,719 3,147,140 3,151,963 Planning and Neighborhood Services 418,425 565,150 563,150 Police 33,066,581 32,337,460 33,038,708 Fire 21,899,939 22,616,090 22,433,764 Emergency Operations 28,184 43,380 43,380 Building Maintenance 1,924,827 2,022,140 2,022,140 Public Works 16,528,129 17,433,520 17,641,370 mo omibol `� saa mm cam c�oazr�o ego a�moc� Revenue 0 4,770 704,770 Expenditures 4,765 4,770 704,770 Revenue 988,378 2,039,360 2,039,360 Expenditures 594,647 2,039,360 2,039,360 Revenue 1,591,797 2,369,680 2,289,109 Expenditures 1,591,797 2,369,680 2,991,726 Revenue 124,282 136,580 136,580 1 Expenditures 111,140 136,580 136,580 • Q� 11��b 0 0 o Revenue 378,890 586,340 586,594 Expenditures 378,890 586,340 586,594 Revenue 0 0 0 Expenditures 0 0 0 Revenue 4,210,783 15,146,960 8,066,852 Expenditures 1,599,795 10,930,120 3,850,012 MUM QMOM I —Not • 0.�3GYg3,�i1*- Q�7733J Revenue 226,362 280,000 280,000 Expenditures 0 280,000 280,000 G Revenue 16,173,310 43,080,380 44,070,012 Expenditures 11,978,467 33,677,900 34,667,532 Revenue 2,479,536 6,965,190 5,877,567 Expenditures 1,787,948 6,162,160 5,074,537 Revenue 7,680,663 11,138,520 11,138,520 Expenditures 7,285,618 11,138,520 11,138,520 Revenue 3,128,723 3,372,050 3,611,437 Expenditures 3,199,516 3,372,050 4,044,097 o. Revenue 513,957 564,410 559,270 Expenditures 378,140 498,290 503,290 MOW @3m ON9D Revenue 8,921,047 10,131,300 10,195,360 Expenditures 9,270,502 8,910,210 8,974,270 �4floG�G�O Revenue 5,558,690 13,842,630 13,226,130 Expenditures 7,285,629 13,842,630 13,226,130 Gt�b 'G�Ci"- •• Gtr. '� Revenue 77,869 1,896,020 2,136,590 Expenditures 136,639 1,896,020 2,136,590 • • c�c�aq�a,m woe nag Revenue 1,453 1,226,780 1,469,806 Expenditures 839,008 1,226,780 1,415,806 Revenue 2,537 2,002,400 2,488,435 Expenditures 1,692,871 2,002,400 2,516,574 Revenue 2,149 1,431,600 1,808,928 Expenditures 0 1,431,600 1,808,928 zx,( C7e� 0 0 Revenue 3,788 3,159,000 3,356,240 Expenditures 0 3,159,000 3,356,240 Revenue 4,161 3,200,000 3,395,532 Expenditures 1,695,545 3,200,000 3,395,532 Revenue 7,282 0 9,735,000 Expenditures 0 0 9,735,000 Revenue 858 925,800 925,800 Expenditures 27,966 925,800 925,800 Revenue 1 25,070 78,928 Expenditures 63,474 25,070 78,928 Mm @ � p,Gb Q-u�fJ Revenue 0 59,400 69,906 Expenditures 22,328 59,400 69,906 Revenue 0 0 3,160 Expenditures 3,160 0 31160 • Gb �oQx ( [�x�x� mm 0 0 ' ail i f,�.b'3 CY�Td1 L17TA� Revenue 93 120,280 239,685 Expenditures 3,651 120,280 239,685 �CxdJ• Revenue 291 168,950 246,998 Expenditures 112,866 168,950 246,998 �Q�r(C�•- ?C�.x�b 0 0 Revenue 84 0 96,365 Expenditures 96,360 0 96,365 0 z�•••C�[•Xa�c�J Revenue 0 0 0 Expenditures 0 0 0 L'3�mG�IDQU�C�,�Q, 0 0 0 • •Gt9�3 Revenue 35,974,665 21,999,660 22,095,150 Expenditures 19,399,808 22,896,960 22,991,175 Mme) Revenue 369,437 2,892,840 3,053,270 Expenditures 583,847 2,892,840 3,053,270 Revenue 16,676,037 4,943,550 5,007,444 Expenditures 5,812,889 5,152,910 5,215,529 D• 1 Revenue 274,294 9,564,560 9,564,560 Expenditures 9,882 9,564,560 9,564,560 G23' DC�LtI(I C fX3Z� Mm 0 0 Revenue 4,344,035 3,091,450 3,916,925 Expenditures 4,485,761 1 3,091,450 1 3,916,925 G33aa�C�(�C ( 0 0 • • i i C�jcQC ,(I� aim GRM Revenue 4,107,624 3,312,850 4,257,725 Expenditures 4,109,249 3,312,850 3,577,225 MM p Revenue 6,663,438 6,115,190 7,874,391 Expenditures 6,619,502 6,115,190 7,884,091 Revenue 8,231,450 8,873,250 8,873,250 Expenditures 8,065,421 8,873,250 8,873,250 Revenue 32,747 17,500 17,500 Expenditures 2,083 17,500 17,500 QtCObrCb 3 0 0 Revenue 1,580,496 1,451,000 1,654,200 Expenditures 1,561,470 1,443,000 1,646,200 • . MM5 QM Revenue 5,645,426 7,887,000 7,887,000 Expenditures 5,876,886 5,629,770 5,624,770 Revenue 3,582,336 6,683,400 6,683,400 Expenditures 4,723,411 4,750,120 4,745,420 o Q,��jo3 0 if• *Numbers may not add due to rounding. *For more comprehensive information on each fund,please refer to the Budget Detail section. . ` � E m�� `w�w� m 0 N THE CITY |w THE SUBURBS- AGENDA ITEW4: MEETING DATE: June l3, 2O12 ITEM: Amendments tothe 2011 Budget Consistent with the Illinois Municipal Budget Law (No Cost tn the City) OBJECTIVE: Provide budget amendments to reflect actual financial activity undertaken within the 2011 Budget. RECOMMENDATION: Adopt the proposed amendments to the ZOl1Budget. BACKGROUND Budget amendments are brought before the city council each year for consideration as required by the Illinois Municipal Budget Law. These adjustments are necessary to implement city coun- cil decisions made during the year and to reflect actual financial and programmatic changes that have occurred. While much of this information has been previously reported to the city council, this memorandum is designed to provide supplemental information regarding the pro- posed amendments to the 2011 Budget. OPERATIONAL ANALYSIS The annual budget must be adopted by the city council prior to the beginning of the fiscal year. The speculative nature of budgeting makes it impossible to predict with complete accuracy the funding levels necessary at the fiscal year's inception. Because the budget is prepared using revenue estimates and expenditure recommendations, it must be amended to reflect the actual financial activity undertaken during the year. By amending the city budget in a retroactive fashion, the adjusted budget can reflect the actual funding requirements needed by the city. Amendments are required if the actual revenue or expenditure exceeds what was budgeted for the fiscal year. For example, if fund cost center expends over its budgeted amount, it is amended; however, if it comes in under budget, it is normally not amended. 1 The city adopts budgets for seven fund types and each is reviewed and considered for budget AM amendments: • General Fund • Special Revenue Funds • Debt Service Fund • Capital Improvement Funds • Enterprise Funds • Internal Service Funds • Trust and Agency Funds Amendments to the 2011 Budget The following chart identifies the recommended amendments to the 2011 Budget. These amendments reflect the budget adjustments made throughout the course of the year. The analysis provided for the adjustments in each fund type is not intended to be exhaustive, but rather to elucidate the major components of the required adjustments. General Fund GENERAL FUND Original Amended Budget Budget Adjustment Note Total Revenues $90,718,620 $93,587,408 $2,868,788 1 Expenditures by department: Mayor and Council 233,410 246,672 13,262 City Clerk 246,690 246,248 (442) Office of the City Manager 1,666,740 1,618,445 (48,295) 2 Economic Development 570,050 641,638 71,588 3 Legal 1,007,350 1,051,426 44,076 4 Boards/Commissions 361,210 364,810 3,600 City-sponsored Events 230,280 230,305 25 Finance 1,801,260 1,813,260 12,000 Human Resources 796,250 796,250 0 Management Information Systems 888,490 900,090 11,600 Purchasing/Risk Management 461,440 461,440 0 Code Administration and Development 3,147,140 3,151,963 4,823 Planning and Neighborhood Services 565,150 563,150 (2,000) Police 32,337,460 33,038,708 701,248 5 Fire 22,616,090 22,433,764 (182,326) 6 Emergency Operations 43,380 43,380 0 Building Maintenance 2,022,140 2,022,140 0 Public Works 17,433,520 17,641,370 207,850 7 Non-Departmental 1,270,680 961,517 I (309,163) 8 Financing Transfers 4,760,140 7,100,000 2,339,860 9 Total Expenditures $92,458,870 $95,326,576 $2,867,706 �til A 2 The majority of budget adjustments are transacted within the general fund. It should be noted that many of the budget adjustment requests involve expenditure line items within the same division and department. In these instances, the department's total budget allocation remains unchanged. Explanations for all departmental adjustments totaling more than $15,000 are pro- vided below. 1. The city was awarded grants during the year that were not included in the adopted budget and required budget adjustments. These included a Community Oriented Po- licing Service (COPS) grant totaling $460,000, a Safe Route to School grant in the amount of $53,000 and a Staffing for Adequate Fire and Emergency Response (SAF- ER) grant of $156,000. Revenue adjustments were also made to record proceeds ex- ceeding those originally budgeted for property tax and sales tax. The additional property tax revenue represents a recovery of property taxes that were not collect- ed in 2010 due to the delay in issuing Cook County property tax bills. A significant amount of developer bond proceeds related to various uncompleted subdivisions were collected in 2011. These proceeds are recognized as revenue when the city in- curs costs associated with completing the development. In 2011, $610,000 of devel- opment-related expenses were incurred and a budget adjustment to recognize ex- penses and offsetting revenue was made. 2. Reductions in the contractual service budget line items of the city manager's office were made to supplement additional resources needed in the departments for the • mayor and city council, economic development and boards and commissions. 3. The increase in the economic development department budget provided for the rollover of an open purchase order related to the revamping of the Elgin Develop- ment Group website. 4. The expenditure budget related to legal and professional services was increased $44,000 to remunerate outside counsel for litigation work performed on behalf of the city. Proceeds collected from developers paid for these services and revenues offsetting these expenditures were recorded. S. Adjustments to increase the capital expenditure, outside services and commodities and supplies line item budgets of the police department were processed in order to purchase equipment that was funded by various grants and contingency funds. 6. The fire department overtime budget was adjusted downward to reflect reductions in overtime usage. 7. The public services contractual services line item budget was increased for the addi- tional expenditures incurred as a result of the blizzard. The commodities and sup- plies line item budget was adjusted upward to account for the $570,000 of sub- division development expenditures incurred. Proceeds collected from developers paid for these services and revenues offsetting these expenditures were recorded. 8. The general fund "non-departmental" department includes expenditures that are not directly related to the operations of other departments. Examples of costs • charged to this department include employee programs, lobbyist fees, an allocation for property insurance and banking and agency fees. In addition, this department 3 houses the general fund contingency account. Adjustments reducing the contingen- cy line item are completed when transfers are processed to cover expenditures in other departments. In FY2011, contingency funds were used mainly to finance ex- penditures related to the blizzard, police department and recreation capital pur- chases. 9. Additional transfers to the equipment replacement, risk management and retiree health insurance funds were necessary to eliminate deficits within those funds. Fuel prices rose unexpectedly in early 2011 and therefore additional funds needed to be transferred to the equipment replacement fund because the internal services charg- es were insufficient to pay for operations. The city experienced a 46 percent in- crease in the number of workers' compensation claims between 2010 and 2011. The result was that workers' compensation claims and required reserve balances in- creased $1,500,000 necessitating additional funding by the general fund. During 2011, the cost of insurance premiums paid on behalf of retirees outpaced the pre- mium payments received from retirees. This is due to the number of retirees receiv- ing the benefit of two years free and three years of 50 percent premiums. To avoid a deficit in the retiree health insurance fund additional transfers from the general fund were made. Special Revenue Funds SPEC11aL REVENUEVF.UNDS.. Original Adjusted Adjustment Notes Budget Budget Revenues $95,833,040 $89,572,9.31 $(6,260,109) 1 Expenditures $80,123,480 $75,008,788 $(5,114,692) 2 Special revenue funds are established to account for specific resources (other than expendable trusts or major capital projects) that are legally restricted to expenditures for specified purpos- es. 1. The budget for Central Area TIF revenues was decreased by $8,000,000 to reflect the State's delay in disbursing the Rivers Edge Redevelopment Zone grant proceeds. Riverboat revenues were reduced because a grant to be used for the remediation of Kimball Street was not received. Similarly, budgeted grant proceeds representing the Illinois Department of Transportation's contribution to the Dundee/Summit rounda- bout were removed from revenues in the Grand Victoria Casino lease fund upon the city council's decision to cancel this project. Additions to revenue budgets include an unexpected receipt of grant income related to the North McLean Boulevard resur- facing project within.the Riverboat, a second installment of Illinois Jobs Now! capital bill program funds allotted to the motor fuel tax (MFT) fund and a transfer of funds from the Fountain Square special assessment fund to the public benefit fund. The li 4 remaining adjustments to the special revenue budgets were the result of rolling over purchase orders from the prior year to the budget year. 2. Corresponding reductions and additions were made to expenditure budgets within the Central Area TIF, riverboat, Grand Victoria Casino lease, MFT and public benefit funds to reflect the above noted changes to revenue. Purchase order rollovers ac- count for the remaining adjustments to the special revenue expenditure budgets. Debt Service Fund . - DEBT SERVICE FUND Original Adjusted Adjustment Notes Budget Budget Revenues I $13,842,630 I $13,226,130 $(616,500) I 1 Expenditures $13,842,630 I $13,226,130 $(616,500) 1 The debt service fund accounts for the accumulation and payment of the principal and interest on long-term debt. An adjustment was made to decrease the property tax revenue and provi- sion for future debt service to reflect the filing of additional debt abatements. The final 2010 tax computation received from Kane County in April 2011 reported an actual reduction in as- sessed valuation of 5.62 percent. To maintain the 2010 property tax rate at $1.92, the debt levy had to be adjusted downward by $616,500. Adequate reserves were available in the debt ser- vice fund to accommodate this reduction and pay all principal and interest due on general obli- gation corporate purpose bonds. Capital Improvement Funds CAPTIAL IMPROVEME:NT.FU_NDS Original Adjusted Adjustment I Notes Budget Budget Revenues $14,215,300 $26,051,373 $11,836,073 1 Expenditures $14,215,300 ( $26,025,512 $11,810,212 2 Capital improvement funds are used to account for the acquisition and construction of major capital facilities and infrastructure other than those financed by enterprise funds. These pro- jects normally span more than one year. In a given year, the budget may be much higher than what is actually spent due to changing work schedules that can delay a project into the follow- ing fiscal year. In these instances, the subsequent year's expenditures are greater than antici- pated and require budget adjustments. 1. The issuance of General Obligation Corporate Purpose (G.O.) debt is accounted for as revenue in the capital improvement funds. A budget for new debt issues is not es- tablished until the city council authorizes the sale of the bonds that happens subse- quent to the adoption of the annual budget. The city issued $9,695,000 of G.O. bonds in 2011 requiring a budget adjustment to revenues. The remainder of the ad- justment to revenues is comprised of the outstanding balance of open purchase or- ders created in 2010 and rolled over into 2011. 5 2. The adjustment to expenditures reflects the issuance of the 2011 G.O. debt and the rollover of open purchase orders. Enterprise Funds ENTERPRISE FUNDS. Original Adjusted Adjustment Notes Budget Budget Revenues $42,492,060 $43,637,349 $1,145,289 1 Expenditures $43,598,720 $44,741,459 $1,142,739 1 1. Enterprise funds account for operations that are financed and operated in a manner similar to private business where the intent is that the costs of providing goods or ser- vices to the general public be financed or recovered primarily through user charges. Ad- justments were made within the golf fund to increase the total expected revenue and expense budgets for restaurant operations. A transfer from the recreation fund, avert- ing the need for a general fund subsidy, funded the upfront expenses associated with restaurant operations, . In addition, adjustments to.revenue and expenditure budgets were made as a result of rolling over the outstanding balance of open purchase orders created in 2010. Internal Service Funds INTERNAL SERVICE; :FUNDS Original Adjusted Adjustment Notes Budget Budget Revenues $18,301,290 $21,005,366 $2,704,076 1 Expenditures $18,301,290 $20,334,566 $2,033,276 2 Internal service funds are used to account for the financing of goods or services provided by one department to other departments of the government unit, on a cost reimbursement basis. 1. The equipment replacement and risk management funds received additional transfers from the general fund. Fuel prices rose unexpectedly in early 2011 and therefore addi- tional funds needed to be transferred to the equipment replacement fund because the internal services charges were insufficient to pay for these additional expenditures. The city experienced a 46 percent increase in the number of workers' compensation claims between 2010 and 2011. The result was that workers' compensation claims and re- quired reserve balances increased $1,500,000 necessitating additional funding by the general fund. The remainder of the adjustment to revenues reflects the purchase or- ders rolled over into 2011. 2. The adjustment to expenditures reflects the transfers made to finance the overages in fuel and workers' compensation claims. ,I 6 ® Trust and Agency Funds I. TRUST AND AGENCY_.FUNDS Original Adjusted Adjustment Notes Budget I Budget Revenue $16,021,400 $16,224,600 $203,200 1 Expenditures $11,822,890 $12,016,390 $193,500 1 Fiduciary funds are used to account for assets held in a trustee or agency capacity for others and which cannot be used to support the city's own programs. To avoid a deficit in the retiree health insurance fund, additional transfers from the general fund were made. During 2011, the cost of insurance premiums paid on behalf of retirees outpaced the premium payments received from retirees. This is due to the number of retirees re- ceiving the benefit of two years free and three years of 50 percent premiums. INTERESTED PERSONS CONTACTED None. FINANCIAL ANALYSIS The budget amendments will adjust the 2011 adopted budget and better reflect the actual fi- nancial transactions that occurred throughout the course of the year. Sufficient funding sources existed at the time the adjustments were processed. BUDGET IMPACT FUND(S) ACCOUNT(S)ACCOUNTS) PROJECT#(S) I AMOUNT AMOUNT l BUDGETED AVAILABLE N/A I N/A N/A I N/A I N/A LEGAL IMPACT None. ALTERNATIVES The city council could choose not to amend the 2011 Budget; however, this would be incon- sistent with sound financial management practices. NEXT STEPS Amend the 2011 Budget. • 7 Aft Originators: Colleen Lavery, Chief Financial Officer Final Review: William A-. Cogley, Corporation Counsel/Chief Development Officer Richard G. Kozal, Assistant City Manager/Chief Operating.Officer Sean R. Stegall, City Manager ATTACHMENTS A. Adjusted 2011 Budget 't9 -4 e ,- 4. '`" �: .,. -,s,�• is ( IM .t�„arr;�iK-sue� ..«z � s;=t�- -a. �� fi`. i �. 4:� "`mot,='e-., '�sr°g` "o•««� - .:3a z Property Tax $33,751,417 $33,200,000 $33,700,000 Other Taxes 6,923,472 6,617,840 6,617,840 Sales Taxes 18,318,243 17,253,500 18,301,000 Income Tax 8,375,642 8,200,000 8,200,000 Telecommunications Tax 4,326,290 4,500,0001 4,500,000 Permits 1,304,922 1,105,460 1,105,460 Fines 2,160,419 2,415,160 2,165,160 Charges for Services 2,809,806 2,878,990 2,895,640 Investment Income 48,855 50,000 50,000 Transfers In 8,532,788 10,016,340 10,316,340 All Other 6,650,180 4,481,330 5,735,968 UP Mayor and Council 5225,643 $233,410 $246,672 City Clerk 208,335 246,6901 246,248 Office of the City Manager 1,403,773 1,666,740 1,618,445 Economic Development 617,775 570,050 641,638 Legal 1,031,179 1,007,350 1,051,426 Boards/Commissions 338,872 361,210 364,810 • City-Sponsored Events 182,548 230,280 230,305 Non-Departmental 7,885,542 6,030,820 8,061,517 M IR-1 ;"�•_ ;tea � - " arm ..: Finance 1,740,561 1,801,260 1,813,260 Human Resources 692,077 796,250 796,250 Management Information Systems 859,213 888,490 900,090 Purchasing and Risk Management 425,607 461,440 461,440 MAN. Code Admin.and Development 3,072,719 3,147,140 _ 3,151,963 Planning and Neighborhood Services 418,425 565,150 563,150 • t Police 33,066,581 32,337,460 33,038,708 Fire 21,899,939 22,616,090 22,433,764 Emergency Operations 28,184 43,380 43,380 g & w ay ; MM W, z 3 3 ryt'° ..an a ,> �aa»»ax+n a .s. R s- ,sr ar _a Building Maintenance 1,924,827 Y 2,022,140 2,022,140 Public Works 16,528,129 17,433,520 17,641,370 MEMO ,'. " &c Y If"°. ' t* ' -. a r� _ rte. i 1 a a a •. -• a • • a- PRO 1 . x`.ir- Revenue 0 4,770 704,770 Expenditures 4,765 4,770 704,770 �. _' ? „ �� i��S��"�,.. Revenue 988,378 2,039,360 2,039,360 Expenditures & 594,647 2,039,360 2,039,360 £ 1 Sl,.�d �ds'.•. c�,.:, z ;' ;R, r171M,Mm Revenue 1,591,797 2,369,680 2,289,109 Expenditures 1,591,797 2,369,680 2,991,726 Revenue 124,282 136,580 136,580 Expenditures 111,140 136,580 136,580 Wy Revenue 378,890 586,340 586,594 Expenditures 378,890 586,340 586,594 Ma' `' R •_ e. - "r.., see: r . Revenue 0 0 0 Expenditures 0 0 0 W,M91"'MMOMM SO MM-2 Revenue 4,210,783 ° 15,146,960 8,066,852 Expenditures 1,599,795 10,930,120 3,850,012 i >x 111 s •s�,,,r: hkc. t.� -., .h.......k'{°.;d'�^5 .3] w:x.: .�w..t4m. "'"^'k. e o- kas'}� • x Revenue 226,362 280,000 280,000 Expenditures 0 280,000 280,000 °....,_ c 'r' ,� ,kFw��;. s-ll' a AN `�'.`'£,4 £ ''r^,;s..^ at MMT.sr.,..k l *w"£ L4` ecaa _`- 'i4u'tv..vC'�" Y` Revenue 16,173,310 43,080,380 44,070,012 Expenditures 11,978,467 33,677,900 34,667,532 >.-, ^' � ¢¢��y��i¢g��y {sue{+- ^•� { I 1 ��{' Revenue 2,479,536 6,965,190 5,877,567 Expenditures 1,787,948 6,162,160 5,074,537 Revenue 7,680,663 11,138,520 11,138,520 Expenditures 7,285,618 11,138,520 11,138,520 ._a-- M. Ni3-A.1.LL+AI�.i�i3Y.fwiSG.r.iJf2 �7frR"«X. " Sqs �E .EP.�£:.'4`3.h+ r w .. Revenue 3,128,723 3,372,050 3,611,437 Expenditures 3,199,516 3,372,050 4,044,097 W ^Ys Revenue 513,957 564,410 559,270 Expenditures 378,140 498,290 503,290 ;fi r Revenue 8,921,047 10,131,300E 10,195,360 Expenditures 9,270,502 8,910,210 8,974,270 l In yA n -� wPS j -• Revenue 5,558,690 13,842,630 13,226,130 Expenditures 7,285,629 13,842,630 13,226,130 MMI Me ME IWO Revenue 477,869 1,896,020 2,136,590 Expenditures 136,639 1,896,020 � 2,136,590 • Ayr Y >r # wl. :d° Revenue 1,453 1,226,780 1,469,806 Expenditures 839,008 1,226,780 1,415,806 Revenue 2,537 2,002,400 2,488,435 Expenditures 1,692,871 2,002,400 2,516,574 WO JIM MOM I mw Revenue 2,149 1,431,600 1,808,928 Expenditures s 0 1,431,600 1,808,928 x Revenue 3,788 3,159,000 3,356,240 Expenditures 0 3,159,000 3,356,240 j :. �K� I 4,34, .k.MOM=?, -.�cs % a: .;.�IHv.:M Revenue 4,161 3,200,000 3,395,532 AM Expenditures y 1,695,5451 3,200,000 3,395,532 Revenue 7,282 0 9,735,000 Expenditures 0" 0 9,735,000 z OW M`_ R °.,i'_+ '.. 7,.".�'. Spa mi s. EEM RISEN Revenue 858 925,800 925,800 Expenditures 27,966 925,800 925,800 Revenue 1 25,070 78,928 Expenditures g 63,474 25,070 78,928 ?� wd WS 1000 F Revenue 0 59,400 69,906 Expenditures 22,328 59,400 69,906 - , - r z �:.�c� #��`.�, �..�.4�„".,, v?.wt,Wr' v,.�a W,. ;f,«"."5�'f t .�n,�,�i,.,��., 00 61,14,10 Revenue 0 0 3,160 Expenditures 3,160 0 3,160 PRO= F1 IMAXIIII, M. ► ti� ,: MF H s Wrl : y ��a r "z n zas4sL'es��^c%�v°'&°H� R`�' "�.'.'`'�t'��.oz:.-�'., Revenue 93 120,280 239,685 Expenditures 3,651 120,280 239,685 .6 `,.'�+'..,y _ '^�:_:� `� 4 .iii'..,'E,:.' ,.,,.. "`° •. ":f � PO `� Revenue 291 168,950 246,998 Expenditures 112,866 168,950 246,998 ft Revenue 84 0 96,365 Expenditures 96,360 0 96,365 e � mom- WIC � Revenue 0 0 0 Expenditures 0 0 0 Lev+ �� z p•� * Rig WHO MGM Revenue 35,974,665 21,999,660 22,095,150 Expenditures 19,399,808 22,896,960 22,991,175 IWINUMMOMMITIM,1-0- -mm-A-MOMM Mr. MINIMUM ffiff z 11 Revenue 369,437 2,892,840 3,053,270 Expenditures 583,847 2,892,840 3,053,270 Revenue 16,676,037 4,943,550 y 5,007,444 Expenditures 5,812,889 5,152,910 5,215,529 � Mail . a.' +'f IavE !a*.' � = ..i.SAi .sj!�' -��'�+s. �}` ' ,�....' `�,:%:L•81 ''r`' `'-"z t°r�vt -� .. e.. K`M°" a ..�m.+.xesar aa1.sE Revenue 274,294 9,564,560 9,564,560 Expenditures 9,882 9,564,560 9,564,560 PI'—�... g.. ,',A t w Win. �'��..'`� OMM—O..��^-r� ; M-NIMI r�y-�_s Revenue 4,344,035 3,091,450 3,916,925 Expenditures 4,485,761 3,091,450 3,916,925 I a _ 0 e • ' W, � o- t 1701 , n Revenue 4,107,624 3,312,850 4,257,725 Expenditures 4,109,249 3,312,850 3,577,225 7 _n Revenue 6,663,438 6,115,190 7,874,391 Expenditures 6,619,502 6,115,190 7,884,091 �'�'1. •�"�"��"`"� r ° i"�� 7 '' -�'�` �� " '� ��p s °`'YY„�< 7° '..t "� • "ate,,, - .� Revenue 8,231,450 8,873,250 8,873,250 Expenditures 8,065,421 8,873,250 81873,250 ` ° a".. �' a. - i ..pA ova«..., "MF .,,. li 11",M011 , Revenue 32,747 17,500 17,5008 Expenditures 2,083 17,500 17,500 Revenue 1,580,496 1,451,000 1,654,200 Expenditures 1,561,470 1,443,000 1,646,200 M" MMIN,WE MAMOM Revenue 5,645,426 7,887,000 7,887,000 Expenditures 5,876,886 5,629,770 5,624,770 w Flow Revenue 3,582,336 6,683,400 6,683,400 Expenditures 4,723,411 4,750,120 4,745,420 a ° I 1 wlllwffirw� r,ISM ' o •o e *Numbers may not add due to rounding. *For more comprehensive information on each fund,please refer to the Budget Detail section.