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HomeMy WebLinkAboutItem 5City of Lakeville Finance Department Memorandum To: Mayor and Council Justin Miller, City Administrator From: Jerilyn Erickson, Finance Director Date: March 26, 2018 Subject: General Fund 2017 Preliminary Yearend Financial Report The preliminary yearend 2017 financial report for the General Fund is attached for your review. It is unaudited and may change. The preliminary yearend 2017 report shows the variances from the amended budget as well as the budget estimate. Conservative estimates for both revenues and expenditures were used for the budget estimate since two to three months of activity would still occur at the time the estimates were being prepared. Actual revenues were 0.9% higher than estimated. Actual expenditures were 2.2% lower than estimated. The estimated reduction to the General Fund reserve at 12/31/2017 is ($1,152) which is approximately $787,000 higher than estimated during the 2018 budget process. This results in a 51.8% fund balance ratio which is higher than the 40-50% range established by City policy. Because the use of General Fund reserves was anticipated to be significantly less than what was budgeted in 2017, Staff recommended and the City Council approved a planned use of reserves for one-time or long-term purchases as part of the 2018 budget: Fiber Project – Phase II $ 260,864 Comp Plan Updates $ 51,000 Trail Improvement Plan $ 100,000 Building Fund $ 300,000 Community Survey / Envision Lakeville Update $ 30,000 Total $ 741,864 Considering this planned use of reserves, the fund balance ratio could be recalculated to be 49.2%. The Council may want to consider some options for committing some of the General Fund reserves towards specific needs that were identified during the preparation of the 2018 budget as well as the 2018-2022 Capital Improvement Program. This would mitigate some of the pressure on the 2019 tax levy. Some potential uses would include the following:  Equipment Fund – currently projected to issue approximately $1.23 million in bonds in 2019 for vehicle/equipment replacement;  Building Fund  Park Improvement Fund  Trail Improvement Fund  Street Reconstruction Projects  Pavement Management Fund  Debt Levy Management  Severance Payouts Staff will be starting the 2019 budget and 2019-2023 Capital Improvement Program updates in the coming months. They will be reviewing the long-term plans to prioritize projects, technology and equipment replacement, facility repairs, personnel needs, etc. as well as the associated funding sources, which could include the use of General Fund reserves. Attachment: 2017 Preliminary Yearend Financial Report i        FINANCIAL HIGHLIGHTS:   The following financial report and analysis offers readers a narrative overview of the financial activities  of the City for the year ended December 31, 2017. This report only covers the General Fund. Readers  should take note that this information is preliminary as the City’s annual audit has not been  completed and some amounts may be estimated as the final audit work is still being completed. The  readers are encouraged to consider the information presented here in conjunction with the unaudited  financial statements attached to this report, the adopted budget and the five‐year Capital  Improvement Plan.   General Fund     ‐     Revenues   Property tax revenues   General property taxes exceeded budget estimates by $92,000 due in part to delinquent  tax collections. All delinquent taxes are recorded in the General Fund and the other funds  receive 100 percent of the levy. Tax payments from Dakota County were received in June  and December, with the final settlement received in January 2018.      Licenses and Permits.     Licenses and Permits exceeded budget estimates by $110,000. Building permit revenue  continues to be strong exceeding 2016 by 9.9 percent. The following chart shows the 2016  actual number of building permits as well as a comparison of the 2017 budget to actual.      Permit Type  2016  Actual  2017  Budget  2017  Estimate  2017  Actual  Single Family 389 300 400 454  Townhome 76 50 76 77  Apartments (Units) 9 (98 Units) (195 Units) 2 (196 Units) 3 (315 Units)  Commercial 10 4 8 9     Intergovernmental.   Intergovernmental revenues were consistent with budget estimates. In addition to Police  State Aid and Fire State Aid, revenue for public safety programs such as traffic safety, DUI  Officer and Firefighter Training grants continue to be strong.        ii     General Fund     ‐     Revenues (Continued)   Charges for Services.   Charges and services were below budget estimates by $14,000.   General government services revenues exceeded budget estimates by $36,000 due largely  to increases in planning activities from new development plans and a payment of $13,000  from Dakota Electric capital credits.    Public safety revenues fell short of budget estimates by $6,000. Changes to the School  Resources Officer contract with the school district exceeded budget estimates by $24,000.  Security services related to Samaritan’s Purse during the holiday season were below  budget estimates by $10,000. Other security services were also below estimates, but this  is offset by lower overtime costs. Forfeiture sales for 2017 were below budget estimates  by $19,000. Revenues from forfeiture sales have restrictions as to what they can be spent  on.     Public works revenues for engineering‐related services in connection with developer  construction administration, inspection and GIS were below budget estimates by $3,000.  Revenues of $669,000 have been recognized from City improvement projects.    Parks and Recreation program revenues exceeded the adopted budget by $8,000 but fell  short of budget estimates by $37,000. Budget estimates were increased a little too  aggressively and fell short of expectations. Expenses related to program revenues are also  lower as a result.      Court Fines   Revenues from court fines ($393,000) fell short of budget estimates and were below 2016  actual by $14,000.       Investment Revenue and Miscellaneous   Investment revenue exceeded budget estimates by $22,000. Interest earnings for the  General Fund amounted to $103,000. This is comprised of investment earnings of $166,000  and a deduction for the market value adjustment of $(63,000). Miscellaneous revenues  exceed budget estimates by $24,000 due to donations received by the Fire Department to  purchase water rescue equipment.     General Fund     ‐     Expenditures     Personnel Services – Personnel services of $18,900,000 were under budget estimates by  $205,000. Savings were realized in the Street Department from another mild fall. Police  realized saving in overtime resulting from fewer security hours needed for Samaritan’s Purse.  Construction Services had some vacant positions at the end of 2017 that were not anticipated  in the budget estimates.      iii       General Fund     ‐     Expenditures (continued)     Motor Fuels – Motor fuels were $25,000 under budget and $38,000 under the 2017 revised  estimates as prices continue to stay low as well as a lower number of snow events.      Utilities – Electricity. Actual costs were below the adopted budget by $16,000 and below the  2017 revised estimates by $9,000. Upgrades and improvements to the facilities building  automation has helped in reducing energy consumption.      Utilities – Natural Gas. Actual costs were below the adopted budget by $10,000 and below the  2017 revised estimates by $7,000. Natural gas costs continue to be low, but the budget  anticipates these costs to trend upward in the coming years.      City Clerk. Expenditures were below 2016 actual due to the election in 2016.     Legal. The new contract with the City Attorney resulted in legal cost to exceed 2016 by $21,000  but were below 2017 budget estimates.     Inspections. Expenditures include the addition of an additional Building Inspector and vehicle  in the second half of 2017. Total expenditures were $33,000 below budget estimates as a result  of lower contractual electrical inspection than anticipated.      Information Systems. Other charges and services were under budget estimates by $15,000 as  the department continues to review its current software and related annual maintenance  costs. The department also realized savings as a result of an employee vacancy during 2017.     Human Resources. Appropriations for city‐wide training were not utilized in 2017 and the  classification and compensation studies were only partially completed in 2017.     Insurance:  Insurance expense related to the General Fund was increased from the adopted  budget due to higher claims experience in 2017 and a lower than anticipated insurance  dividend.     Police Department. The Police Department is the largest General Fund department. Personnel  services were below budget estimates by $49,000 as a result of less security overtime,  employee transitions and lower benefit costs.        iv     General Fund     ‐     Expenditures (continued)     Fire Department. The Fire Department exceeded the Amended Budget by $2,500 due in part  to higher number of fire calls than anticipated and higher worker’s compensation insurance.  An increase in the Fire State Aid payment also contributed to the overage, but is offset by  revenues.      Engineering Department. Personnel services are trailing budget as a result of transitions within  the department staff. Other charges and services within the Engineering Department were  $19,000 below budget estimates as a result of traffic studies and the CR 70 arterial study not  completed in 2017.     Streets. As a result of the fewer snow events during 2017 which impacts both personnel  services and commodities, the department was $293,000 under budget and $197,000 under  the 2017 budget estimates. The department spent 27% fewer hours in 2017 versus 2016 when  it came to snow removal and ice control.      Parks. Similar to Streets, fewer snow events equate to less overtime removing snow from parks  and trails. As a result, the Parks department was $48,000 under budget estimates for 2017.  Parks was up over the 2016 actual due in part to a full year of the Parks Superintendent in 2017  which was vacant for the majority of 2016.     Recreation and Heritage Center. Expenses are down compared to 2017 budget estimates due  to lower program revenues noted in charges for services. Personnel costs are up in 2017 over  2016 due to the addition of a part‐time Administrative Assistant position in the second quarter  of 2016 resulting in a full year expense in 2017.      Arts Center. Expenses are down compared to 2017 budget estimates due to lower program  revenues noted in charges for services. Expenses are up over 2016 due in part to increases in  the Arts Grant program expenses. Expenses are covered 100 percent by grant funding.      Transfers.  Some resolutions were approved after the budget process that provided funding  for projects related to TIF 20, fiber installation and the Dodd Boulevard street project.   Therefore, the transfers out exceed the budget estimates by $32,000.       v    General Fund     ‐     Fund Balance     Fund Balance. During the adoption of the 2018 Budget, the 2017 Fund balance was projected  to be $14,288,000. The actual fund balance is anticipated to be $15,077,000. That is a $787,000  increase resulting from the previous discussions above. The estimated fund balance ratio is  51.8% which exceeds the 40‐50% range established by City policy.    Unaudited 2017 2017 Variance from 12/31/2017 Change from Adopted Amended 12/31/2017 Amended Budget Actual Budget 12/31/2017 Budget Budget Budget Actual Positive (Negative)Percent Estimate Actual Etimate Revenues General property taxes 18,833,557$    18,833,557$      18,921,525$     87,968$                       100.5% 18,829,967$    18,921,525$    91,558$            Licenses and permits 2,202,952        2,341,308          3,306,526         965,218                       141.2% 3,195,930        3,306,526        110,596            Intergovernmental 1,021,685        1,038,920          1,066,097         27,177                          102.6% 1,064,718        1,066,097        1,379                Charges for services 2,666,697        2,730,454          2,712,361         (18,093)                        99.3% 2,726,644        2,712,361        (14,283)             Court fines 466,000            466,000              392,514             (73,486)                        84.2% 400,193            392,514            (7,679)               Investment income 90,071              90,071                102,783             12,712                          114.1% 81,000              102,783            21,783              Miscellaneous 37,860              59,401                74,365               14,964                          125.2%43,680              74,365              30,685                Total revenues 25,318,822      25,559,711        26,576,171       1,016,460                    104.0%26,342,132      26,576,171      234,039            Expenditures Mayor and Council 101,090            101,090              97,637               3,453                            96.6% 100,193            97,637              2,556                Committees and Commissions 75,660              93,160                93,153               7                                    100.0% 93,029              93,153              (124)                   City Administration 423,147            423,147              406,890             16,257                          96.2% 418,111            406,890            11,221              City Clerk 139,774            139,774              136,534             3,240                            97.7% 139,009            136,534            2,475                Legal Counsel 57,000              80,000                77,936               2,064                            97.4% 80,000              77,936              2,064                Planning 564,262            564,262              512,124             52,138                          90.8% 530,792            512,124            18,668              Community and Econ. Development 358,272            358,272              309,990             48,282                          86.5% 308,279            309,990            (1,711)               Inspections 1,061,584        1,199,940          1,165,323         34,617                          97.1% 1,198,108        1,165,323        32,785              General Government Facilities 529,611            529,611              512,240             17,371                          96.7% 527,320            512,240            15,080              Finance 759,615            759,615              736,256             23,359                          96.9% 745,547            736,256            9,291                Information Systems 620,742            620,742              540,485             80,257                          87.1% 563,912            540,485            23,427              Human Resources 520,626            520,626              459,803             60,823                          88.3% 490,037            459,803            30,234              Insurance 182,180            285,000              285,000              ‐                                     100.0% 285,000            285,000             ‐                         Police 10,493,244      10,493,244        10,329,537       163,707                       98.4% 10,461,156      10,329,537      131,619            Fire 1,788,770        1,810,311          1,812,792         (2,481)                           100.1% 1,810,007        1,812,792        (2,785)               Engineering 1,005,397        1,005,397          793,317             212,080                       78.9% 812,335            793,317            19,018              Construction Services 664,477            664,477              473,475             191,002                       71.3% 487,538            473,475            14,063              Streets 3,276,483        3,276,483          2,983,390         293,093                       91.1% 3,180,614        2,983,390        197,224            Parks 2,541,925        2,541,925          2,467,087       74,838                        97.1% 2,514,729        2,467,087       47,642            Recreation 672,981            654,961              653,431             1,530                            99.8% 664,904            653,431            11,473              Heritage Center 95,822              124,473              114,981             9,492                            92.4% 125,814            114,981            10,833              Arts Center 502,337            555,198              539,869             15,329                          97.2%549,543            539,869            9,674                  Total expenditures 26,434,999      26,801,708        25,501,250       1,300,458                    95.1%26,085,977      25,501,250      584,727            Excess (deficiency) of revenues over expenditures (1,116,177)       (1,241,997)         1,074,921         2,316,918                    256,155            1,074,921        818,766            Other financing sources (uses) Transfer from other funds 782,655            782,655              782,655              ‐                                     100.0% 782,655            782,655             ‐                         Transfer to other funds (1,145,000)       (1,858,728)         (1,858,728)        ‐                                     100.0%(1,826,957)       (1,858,728)       (31,771)             Total other financing sources (uses) (362,345)           (1,076,073)         (1,076,073)        ‐                                     (1,044,302)       (1,076,073)       (31,771)             Net change in fund balance (1,478,522)       (2,318,070)         (1,152)                2,316,918                    (788,147)           (1,152)               786,995            Beginning fund balance 14,121,784      15,076,500        15,076,500       ‐                                     15,076,500      15,076,500      ‐                         Ending fund balance 12,643,262$    12,758,430$      15,075,348$     2,316,918$                  14,288,353$    15,075,348$    786,995$          Adj fund balance, Dec 31 (net of restricted )12,062,600$     14,379,518$    13,592,523$   14,379,518$    Ratio: Fund balance to CY expenditures 47.8%47.6%56.4%52.1%56.4% Ratio: Fund balance to NY expenditures 46.0%51.8%49.0%51.8% Expense Summary: Personnel services 19,412,029     19,467,136       18,890,450      576,686                      97.0%19,095,414     18,890,450      204,964           Commodities 1,907,045        1,928,866         1,760,033         168,833                      91.2%1,863,654        1,760,033        103,621           Other charges and services 5,071,790        5,340,571         4,782,477         558,094                      89.5%5,063,799        4,782,477        281,322           Capital outlay 44,135             65,135               68,290              (3,155)                          104.8%63,110             68,290              (5,180)              26,434,999     26,801,708       25,501,250      1,300,458                   95.1%26,085,977     25,501,250     584,727           General Fund Summary Statement of Revenues, Expenditures and Changes in Fund Balances For the Twelve Month Period Ended December 31, 2017 Comparative 1 Unaudited General Fund Schedule of Expenditures 2017 2017 Variance from 12/31/2017 Change from Adopted Amended 12/31/2017 Adopted Budget Actual Budget 12/31/2017 Budget Expenditures Budget Budget Actual Positive (Negative)Percent Estimate Actual Etimate Mayor and Council Personnel services 49,151$            49,151$              49,306$             (155)$                            100% 49,041$            49,306$            (265)$                Commodities 50                      50                         ‐                      50                                  0% 50                       ‐                     50                      Other charges and services 51,889              51,889                48,331               3,558                            93%51,102              48,331              2,771                Total 101,090            101,090              97,637               3,453                            97%100,193            97,637              2,556                Committees/Commissions Personnel services 61,412              66,888                69,868               (2,980)                           104% 70,208              69,868$            340                    Commodities 1,530                1,530                  2,548                 (1,018)                           167% 1,647                2,548                (901)                   Other charges and services 12,718              24,742                20,737               4,005                            84%21,174              20,737              437                    Total 75,660              93,160                93,153               7                                    100%93,029              93,153              (124)                   City Administration Personnel services 404,834            404,834              390,637             14,197                          96% 397,231            390,637            6,594                Commodities 800                    800                      811                     (11)                                101% 1,000                811                    189                    Other charges and services 17,513              17,513                15,442               2,071                            88% 19,880              15,442              4,438                Capital outlay ‐                         ‐                           ‐                      ‐                                0%‐                     ‐                     ‐                     Total 423,147            423,147              406,890             16,257                          96%418,111            406,890            11,221              City Clerk Personnel services 110,468            110,468              110,212             256                               100% 110,355            110,212            143                    Commodities 200                    200                      214                     (14)                                107% 150                    214                    (64)                     Other charges and services 29,106              29,106                26,108               2,998                            90% 28,504              26,108              2,396                Capital outlay ‐                         ‐                           ‐                      ‐                                0%‐                     ‐                     ‐                     Total 139,774            139,774              136,534             3,240                            98%139,009            136,534            2,475                Legal Counsel Other charges and services 57,000              80,000                77,936               2,064                            97%80,000              77,936              2,064                Planning Personnel services 505,012            505,012              476,212             28,800                          94% 473,733            476,212            (2,479)               Commodities 3,329                3,329                  1,079                 2,250                            32% 2,347                1,079                1,268                Other charges and services 55,921              55,921                34,833               21,088                          62% 54,712              34,833              19,879              Capital outlay ‐                         ‐                           ‐                      ‐                                0%‐                     ‐                     ‐                     Total 564,262            564,262              512,124             52,138                          91%530,792            512,124            18,668              Community and Economic Development Personnel services 284,506            284,506              273,386             11,120                          96% 263,088            273,386            (10,298)             Commodities 250                    250                      242                     8                                    97% 250                    242                    8                        Other charges and services 73,516              73,516                36,362               37,154                          49% 44,941              36,362              8,579                Capital outlay ‐                         ‐                           ‐                      ‐                                0%‐                     ‐                     ‐                     Total 358,272            358,272              309,990             48,282                          87%308,279            309,990            (1,711)               Inspection Personnel services 830,402            871,402              872,130             (728)                              100% 883,641            872,130            11,511              Commodities 12,627              12,627                13,709               (1,082)                           109% 12,242              13,709              (1,467)               Other charges and services 218,555            290,911              252,948             37,963                          87% 278,225            252,948            25,277              Capital outlay ‐                         25,000                26,536               (1,536)                           106%24,000              26,536              (2,536)               Total 1,061,584        1,199,940          1,165,323         34,617                          97%1,198,108        1,165,323        32,785              (continued) Comparative 2 Unaudited General Fund Schedule of Expenditures 2017 2017 Variance from 12/31/2017 Change from Adopted Amended 12/31/2017 Adopted Budget Actual Budget 12/31/2017 Budget Expenditures (continued)Budget Budget Actual Positive (Negative)Percent Estimate Actual Etimate General Government Facilities Personnel services 332,817$          332,817$           325,605$           7,212$                          98% 321,259$          325,605            (4,346)$             Commodities 22,907              22,907                22,268               639                               97% 23,547              22,268              1,279                Other charges and services 173,887            173,887              164,367             9,520                            95%182,514            164,367            18,147              Capital outlay ‐                         ‐                           ‐                      ‐                                0%‐                     ‐                     ‐                     Total 529,611            529,611              512,240             17,371                          97%527,320            512,240            15,080              Finance Personnel services 670,563            670,563              657,510             13,053                          98% 662,766            657,510            5,256                Commodities 4,229                4,229                  2,427                 1,802                            57% 4,500                2,427                2,073                Other charges and services 84,823              84,823                76,319               8,504                            90% 78,281              76,319              1,962                Capital outlay ‐                         ‐                           ‐                      ‐                                0%‐                     ‐                     ‐                     Total 759,615            759,615              736,256             23,359                          97%745,547            736,256            9,291                Information Systems Personnel services 391,170            391,170              370,339             20,831                          95% 378,766            370,339            8,427                Commodities 6,276                6,276                  4,616                 1,660                            74% 4,476                4,616                (140)                   Other charges and services 223,296            223,296              165,530             57,766                          74% 180,670            165,530            15,140              Capital outlay ‐                         ‐                           ‐                      ‐                                0%‐                     ‐                     ‐                     Total 620,742            620,742              540,485             80,257                          87%563,912            540,485            23,427              Human Resources Personnel services 389,063            389,063              363,692             25,371                          93% 367,562            363,692            3,870                Commodities 1,340                1,340                  1,853                 (513)                              138% 2,098                1,853                245                    Other charges and services 130,223            130,223              94,258               35,965                          72% 120,377            94,258              26,119              Capital outlay ‐                         ‐                           ‐                      ‐                                0%‐                     ‐                     ‐                     Total 520,626            520,626              459,803             60,823                          88%490,037            459,803            30,234              Insurance Other charges and services 182,180            285,000              285,000             ‐                                100%285,000            285,000            ‐                     Police Personnel services 8,220,190        8,220,190          8,145,725         74,465                          99% 8,194,927        8,145,725        49,202              Commodities 411,866            411,866              379,387             32,479                          92% 411,107            379,387            31,720              Other charges and services 1,861,188        1,861,188          1,804,425         56,763                          97% 1,855,122        1,804,425        50,697              Capital outlay ‐                         ‐                           ‐                      ‐                                0%‐                     ‐                     ‐                     Total 10,493,244      10,493,244        10,329,537       163,707                       98%10,461,156      10,329,537      131,619            Fire Personnel services 1,005,382        1,005,382          1,027,284         (21,902)                        102% 1,023,764        1,027,284        (3,520)               Fire Relief Contribution/State Aid 343,039            343,039              347,635             (4,596)                           101% 347,635            347,635             ‐                     Commodities 153,922            175,463              156,259             19,204                          89% 153,047            156,259            (3,212)               Other charges and services 286,427            286,427              281,614             4,813                            98% 285,561            281,614            3,947                Capital outlay ‐                         ‐                           ‐                      ‐                                0%‐                     ‐                     ‐                     Total 1,788,770        1,810,311          1,812,792         (2,481)                           100%1,810,007        1,812,792        (2,785)               (continued) Comparative 3 Unaudited General Fund Schedule of Expenditures 2017 2017 Variance from 12/31/2017 Change from Adopted Amended 12/31/2017 Adopted Budget Actual Budget 12/31/2017 Budget Expenditures (continued)Budget Budget Actual Positive (Negative)Percent Estimate Actual Etimate Engineering Personnel services 704,482$          704,482$           679,076$           25,406$                       96% 676,781$          679,076            (2,295)$             Commodities 8,766                8,766                  6,910                 1,856                            79% 9,604                6,910                2,694                Other charges and services 292,149            292,149              107,331             184,818                       37% 125,950            107,331            18,619              Capital outlay ‐                         ‐                           ‐                      ‐                                0%‐                     ‐                     ‐                     Total 1,005,397        1,005,397          793,317             212,080                       79%812,335            793,317            19,018              Construction Services Personnel services 614,951            614,951              423,944             191,007                       69% 440,552            423,944            16,608              Commodities 7,723                7,723                  7,292                 431                               94% 7,193                7,292                (99)                     Other charges and services 14,318              14,318                12,353               1,965                            86% 12,308              12,353              (45)                     Capital outlay 27,485              27,485                29,886               (2,401)                           109%27,485              29,886              (2,401)               Total 664,477            664,477              473,475             191,002                       71%487,538            473,475            14,063              Streets Personnel services 2,011,988        2,011,988          1,870,791         141,197                       93% 1,981,775        1,870,791        110,984            Commodities 912,051            912,051              819,320             92,731                          90% 872,060            819,320            52,740              Other charges and services 352,444            352,444              293,279             59,165                          83% 326,779            293,279            33,500              Capital outlay ‐                         ‐                           ‐                      ‐                                0%‐                     ‐                     ‐                     Total 3,276,483        3,276,483          2,983,390         293,093                       91%3,180,614        2,983,390        197,224            Parks  Personnel services 1,785,414        1,785,414          1,738,579         46,835                          97% 1,757,137        1,738,579        18,558              Commodities 277,283            277,283              269,936             7,347                            97% 275,650            269,936            5,714                Other charges and services 475,478            475,478              455,847             19,631                          96% 479,217            455,847            23,370              Capital outlay 3,750                3,750                  2,725                 1,025                            73%2,725                2,725                ‐                     Total 2,541,925        2,541,925          2,467,087         74,838                          97%2,514,729        2,467,087        47,642              Recreation Personnel services 393,149            375,129              369,100             6,029                            98% 367,833            369,100            (1,267)               Commodities 35,483              35,483                31,500               3,983                            89% 33,814              31,500              2,314                Other charges and services 244,349            244,349              252,831             (8,482)                           103% 263,257            252,831            10,426              Capital outlay ‐                         ‐                           ‐                      ‐                                0%‐                     ‐                     ‐                     Total 672,981            654,961              653,431             1,530                            100%664,904            653,431            11,473              Heritage Center Personnel services 34,274              60,925                57,498               3,427                            94% 62,717              57,498              5,219                Commodities 12,663              12,663                8,589                 4,074                            68% 13,195              8,589                4,606                Other charges and services 44,885              50,885                48,894               1,991                            96% 49,902              48,894              1,008                Capital outlay 4,000                ‐                           ‐                      ‐                                0%‐                     ‐                     ‐                     Total 95,822              124,473              114,981             9,492                            92%125,814            114,981            10,833              Arts Center Personnel services 269,762            269,762              271,921             (2,159)                           101% 264,643            271,921            (7,278)               Commodities 33,750              34,030                31,073               2,957                            91% 35,677              31,073              4,604                Other charges and services 189,925            242,506              227,732             14,774                          94% 240,323            227,732            12,591              Capital outlay 8,900                8,900                  9,143                 (243)                              103%8,900                9,143                (243)                   Total 502,337            555,198              539,869             15,329                          97%549,543            539,869            9,674                Comparative 4