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HomeMy WebLinkAboutItem 6City of Lakeville Finance Department Memorandum To: Mayor and Council Justin Miller, City Administrator From: Jerilyn Erickson, Finance Director Date: March 25, 2019 Subject: General Fund 2018 Preliminary Yearend Financial Report The preliminary yearend 2018 financial report for the General Fund is attached for your review. It is unaudited and may change. The preliminary yearend 2018 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 1.8% higher than estimated. Actual expenditures were .3% lower than estimated. The estimated addition to the General Fund reserve at 12/31/2018 is $437,022 which is approximately $596,000 higher than estimated during the 2019 budget process. This results in a 50.3% fund balance ratio which is slightly higher than the 40-50% range established by City policy. Because the net change in fund balance was anticipated to be significantly less than what was budgeted in 2018, Staff recommended and the City Council approved a planned use of reserves for one-time or long-term purchases as part of the 2019 budget: Police In-Squad Video/Body Worn Cameras $ 130,000 Equipment Fund $ 350,000 Park Improvement Fund $ 150,000 Ordinance Updates $ 33,000 Park Maintenance-2018 Projects C/F $ 42,500 Total $ 705,500 Considering this planned use of reserves, the fund balance ratio could be recalculated to be 47.9%. 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 2019 budget as well as the 2019-2023 Capital Improvement Program. This would mitigate some of the pressure on the 2020 tax levy. Some potential uses would include the following:  Equipment Fund – currently projected to issue approximately $1.685 million in bonds in 2020 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 2020 budget and 2020-2024 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: 2018 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, 2018. 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 $81,000 due in part to better than  anticipated  collection  rates  and  delinquent  tax  collections.  All  delinquent  taxes  are  recorded in the General Fund and the other funds receive 100 percent of their current levy.  Tax payments from Dakota County were received in June and December, with the final  settlement received in January 2019.      Licenses and Permits.     Licenses and Permits exceeded budget estimates by $269,000. Building permit revenue  continues to be strong; however, they fell short of the 2017 revenue by 3.2 percent. The  following chart shows the 2017 actual number of building permits as well as a comparison  of the 2018 budget to actual.      Permit Type  2017  Actual  2018  Budget  2018  Estimate  2018  Actual  Single Family  454  350  425  446  Townhome  77  70  75  81  Apartments (Units)  3 (315 Units) 1 (120 Units)  2 (75 Units)  2 (75 Units)  Commercial  9  10  8  8     Intergovernmental.   Intergovernmental  revenues  were  below  budget  estimates  as  the  DUI  Officer  grant  participation was lower than expected before the grant ended in September. The Comp  Plan grant ($16,000) was anticipated in 2018, but due to extending the completion date  into 2019, the grant funds will be received and recognized in 2019. Police State Aid, post  board grant and Fire State Aid were up over the original budget.     ii     General Fund     ‐     Revenues (Continued)   Intergovernmental. (continued)  Revenue for public safety programs such as traffic safety, protective vest replacement  grants and firefighter training grants continue to be strong. 2018 was the first full year of  the DARTS senior busing service and new for 2018 was a CDBG grant for a project called  Senior Chores/Maintenance.      Charges for Services.   Charges and services exceeded budget estimates by $142,000.   General government services revenues exceeded budget estimates by $57,000 due largely  to increases in planning activities from new development plans; a payment of $12,000 from  Dakota Electric for capital credits and $11,000 for 50 percent cost share for the Kenrick  Avenue extension study.    Public safety revenues exceeded budget estimates by $5,000. The addition of a School  Resource Officer during a three‐week period at Century Middle School  resulted  in  increased revenue ($6,000) from ISD 194. Security services from Super Bowl LII amounted  to $18,000 and Samaritan’s Purse added an additional $166,000 during the holiday season.  Forfeiture sales for 2018 exceeded budget estimates by $13,000. 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 exceeded the adopted budget by $160,000  and revised budget estimates by $25,000. Revenues of $728,000 have been recognized  from City improvement projects.    Parks  and  Recreation  program revenues  exceeded  the  budget  estimate  by  $55,000.  Expenses related to program revenues are also up proportionately.      Court Fines   Revenues  from  court  fines  ($347,000)  fell  short  of  the  adopted budget  by  $78,000;  however, they exceeded the revised budget estimates by $16,000. Court fine revenues are  down for the second straight year and were $45,000 lower than 2017 and $59,000 lower  than 2016.       Investment Revenue and Miscellaneous   Investment revenue exceeded budget estimates by $25,000. Interest earnings for the  General Fund amounted to $133,000. This is comprised of investm ent earnings of $208,000  and a reduction for the market value adjustment of $(75,000).     iii     General Fund     ‐     Expenditures     Personnel Services – Personnel services of $20,458,000 exceeded budget estimates by $34,000  or 0.2 percent. Costs for snow removal in the Streets and Parks Departments contributed to  the overage. Workers compensation rates and experience modification increased significantly  over the prior year. These increases weren’t reflected in the revised budget estimates.      Motor Fuels – Motor fuels were $31,000 over budget and $100,000 over 2017. $23,000 of the  overage is from the Street Department. Additional snow removal events likely contributed to  the overall increase.      Utilities – Electricity. Actual costs were consistent with the adopted budget. Electricity costs in  2018 exceeded 2017 by $15,000 or 4.90 percent. Upgrades and improvements to facility  building automation continues to help in reducing energy consumption.      Utilities – Natural Gas. Actual costs were below the adopted budget by $10,000, but Natural  gas costs increased from 2017 by $10,000 or 10.70 percent. Natural gas costs continue to be  low, but the budget anticipates these costs to trend upward in the coming years.      City Clerk. 2018 was an election year and added $87,000 to the General Fund expenditures in  2018.      Legal. City Attorney fees were $7,000 under budget estimates.     Planning. The Comp Plan update started in 2017 and was anticipated to be completed in 2018.  Continued strength in new development coming into Lakeville increased demands of the  department and resulted in the completion date going into 2019. The appropriated funds will  be carried over to the 2019 budget to complete the project.      Community  and  Economic  Development.  The  department  completed  the  Economic  Development Guide in 2018. The department also accounts for the DARTS bus service and the  Senior Chores/Maintenance programs which are funded by Community Development Block  Grant.      Inspections.  Expenditures  include a  full  year with  the  additional  Building  Inspector.  Total  expenditures were in line with budget estimates. Personnel services were $21,000 under the  adopted budget due in part to a vacancy during part of 2018.          iv     General Fund     ‐     Expenditures (continued)     Information Systems. Other charges and services were under budget estimates by $20,000 as  the department continues to review its current software and related annual maintenance  costs.      Human Resources. Actual expenditures for the advanced resignation program were $5,000  below  budget  estimates.  Employee  wellness  was  also  under  budget estimates by  approximately $5,000.     Insurance:  The General Fund’s share of the insurance was reduced in past years to help keep  the tax levy down. With surplus funds anticipated, the budget was amended to increase the  General Fund’s contribution to the Municipal Reserves Fund.     Police Department. The Police Department is the largest General Fund department. Personnel  services  were  below  budget  estimates  by  $59,000.  Lower  personnel  cost  as  a  result  of  employee transitions and a delay in hiring one of the new police officers was offset by a  significant increase in overtime costs related to security services from Super Bowl LII ($18,000)  and Samaritan’s Purse ($166,000) during the holiday season. Approximately 3,300 hours of  overtime was incurred for contracted security in 2018.      Fire Department. The Fire Department expenditures were under budget estimates by $11,000.  Reductions in protective clothing expenses and equipment parts contributed to the savings. In  2019, the Department will migrate to a pay‐per‐hour structure for the paid‐on‐call staff.  Personnel costs are contingent on the number and duration of emergency calls.       Engineering Department. During the budget process, the revised estimates were reduced by  $115,000 as the need for outside engineering was less than expected. Overall, the department  exceeded those revised estimates by $12,000.      Streets. Personnel services are up compared to budget and the prior year due in part to the  increased snow events in 2018. Salt costs are $30,000 over budget. Salt is expended when  delivered and stock piled until it is needed.       v     General Fund     ‐     Expenditures (continued)     Parks. Personnel services are up compared to budget and the prior year due in part to the  increased snow removal from parks and trails. In addition, there were added costs for the  payout of the leave hours for the Park Administrative Assistant who retired in 2018. Due to the  newly created Advanced Resignation program, there were no gaps in employment which  would normally help offset the extra leave hours. Personnel costs for rinks were also up as the  season went well into March 2018 and an early start in December attributed to the increase in  seasonal wages. Savings realized in major maintenance projects and other contractual services  offset the increase in personnel services.     Recreation and Heritage Center. Overall, expenses are in line with budget estimates. Other  charges and services and temporary salaries were slightly above budget estimates due to  increases in recreation programs.     Arts Center.  Expenditures for 2018 increased $11,000 over 2017. This increase was attributed  to the $44,000 increase in revenues from 2017. The budget and revised estimates were very  conservative which resulted in a $32,000 variance from the 2018 estimates.      Transfers.  Transfers out to other funds amounted to $958,000 and provided funding for the  fiber installation project ($261,000), police portable radio replacement ($300,000), building  display replacement project ($22,000), trail improvements ($100,000) and park improvements  ($125,000).       General Fund     ‐     Fund Balance     Fund Balance. During the adoption of the 2019 Budget, the 2018 Fund balance was projected  to be $14,970,000 with a 48.1% fund balance ratio. The actual fund balance is anticipated to  be $15,566,000. That is a $596,000 increase resulting from the previous discussions above. The  unrestricted fund balance is anticipated to be $14,490,000 which is $634,000 more than  estimated. The estimated fund balance ratio is 50.3% of next year’s budgeted expenditures  which is slightly higher than the 40‐50% range established by City policy.    Unaudited 11/26/2018 Workshop 2018 2018 Variance from 2018 Change From Adopted Amended 12/31/18 Amended Budget Actual Budget 12/31/18 Budget Actual Budget Budget Actual Positive (Negative)Percent Estimate Actual Estimate Percent Revenues General property taxes 20,055,586$     20,055,586$     20,116,210$     60,624$                      100.3% 20,060,167$     20,116,210$     56,043$          100.3% Licenses and permits 2,356,882         2,386,882         3,208,279         821,397                      134.4% 2,939,597         3,208,279        268,682          109.1% Intergovernmental 1,005,921         1,041,887         1,102,670          60,783                        105.8% 1,114,566         1,102,670         (11,896)           98.9% Charges for services 2,926,300         3,139,050         3,415,161         276,111                      108.8% 3,273,049         3,415,161        142,112          104.3% Court fines 425,000           425,000           347,203             (77,797)                        81.7%331,000           347,203            16,203            104.9% Investment income 90,071              90,071             133,000             42,929                        147.7% 108,000           133,000            25,000            123.1% Miscellaneous 47,303              57,303              74,770               17,467                        130.5%68,333              74,770              6,437              109.4%   Total revenues 26,907,063       27,195,779       28,397,293        1,201,514                   104.4%27,894,712       28,397,293       502,581          101.8% Expenditures Mayor and Council 107,230           107,230            99,218               8,012                           92.5% 99,467              99,218              249                  99.7% Committees and Commissions 87,600              97,600              96,261               1,339                           98.6% 93,718              96,261              (2,543)             102.7% City Administration 478,570           478,570           476,621             1,949                           99.6%478,413           476,621            1,792               99.6% City Clerk 201,157           215,157           205,166             9,991                           95.4%208,412           205,166            3,246               98.4% Legal Counsel 80,000              80,000              71,584               8,416                           89.5% 78,296              71,584              6,712               91.4% Planning 585,768           585,768           546,319             39,449                         93.3%584,833           546,319            38,514             93.4% Community and Econ. Development 366,222           388,122           378,127             9,995                           97.4%380,724           378,127            2,597               99.3% Inspections 1,225,953         1,255,953         1,229,926          26,027                         97.9% 1,233,038         1,229,926         3,112               99.7% General Government Facilities 557,962           569,862           563,764             6,098                           98.9%572,346           563,764            8,582               98.5% Finance 781,534           781,534           769,007             12,527                         98.4%780,120           769,007            11,113             98.6% Information Systems 673,236           673,236           647,297             25,939                         96.1%667,261           647,297            19,964             97.0% Human Resources 511,685           523,685           504,544             19,141                         96.3%527,906           504,544            23,362             95.6% Insurance 285,000           425,000           425,000             ‐                                  100.0% 425,000           425,000            ‐                      100.0% Police 11,259,374       11,432,212       11,124,135       308,077                       97.3% 11,225,440       11,124,135      101,305           99.1% Fire 1,855,127         1,890,193         1,870,010          20,183                         98.9% 1,881,284         1,870,010         11,274             99.4% Engineering 974,588           974,588           870,931            103,657                       89.4%859,429           870,931            (11,502)          101.3% Construction Services 587,152           587,152           489,190             97,962                         83.3%497,083           489,190            7,893               98.4% Streets 3,194,298         3,363,298         3,398,786          (35,488)                       101.1% 3,306,350         3,398,786         (92,436)          102.8% Parks 2,643,982         2,643,982         2,615,580        28,402                       98.9% 2,604,956        2,615,580         (10,624)        100.4% Recreation 700,028           709,778           715,580             (5,802)                         100.8% 709,786           715,580            (5,794)             100.8% Heritage Center 129,549           129,549           119,596             9,953                           92.3%128,307           119,596            8,711               93.2% Arts Center 510,370           518,370           550,835             (32,465)                       106.3% 518,362           550,835            (32,473)          106.3% Other (43,090)             (43,090)            ‐                          (43,090)                       0.0%‐                        ‐                        ‐                      0.0%   Total expenditures 27,753,295       28,387,749       27,767,477        620,272                      97.8%27,860,531       27,767,477       93,054            99.7% Excess (deficiency) of revenues over expenditures (846,232)           (1,191,970)        629,816             1,821,786                    34,181              629,816            (595,635)         Other financing sources (uses) Transfer from other funds 765,232           765,232           765,232             ‐                                  100.0% 765,232           765,232            ‐                      100.0% Transfer to other funds (660,864)           (958,026)           (958,026)           ‐                                  100.0%(958,026)           (958,026)          ‐                      100.0% Total other financing sources (uses) 104,368            (192,794)           (192,794)           ‐                                   (192,794)           (192,794)          ‐                       Net change in fund balance (741,864)           (1,384,764)       437,022             1,821,786                    (158,613)          437,022           595,635           Beginning fund balance 14,288,353       15,128,923       15,128,923       ‐                                   15,128,923       15,128,923      ‐                       Ending fund balance 13,546,489$     13,744,159$     15,565,945$     1,821,786$                 14,970,310$     15,565,945$     595,635$        Adj fund balance, Dec 31 (net of restricted )12,850,659$    13,048,329$    14,489,560$     13,855,935$    14,489,560$   633,625          Net change in fund balance percentage (5.2%)(9.2%)2.9%(1.0%)2.9% Ratio: Fund balance to CY expenditures 46.3%46.0%52.2%49.7%52.2% Ratio: Fund balance to NY expenditures 44.6%45.3%50.3%48.1%50.3% Expense Summary: Personnel services 20,593,713      20,835,679      20,458,342      377,337                      98.2% 20,424,100      20,458,342      (34,242)          100.2% Commodities 1,723,195        1,895,295        1,924,354         (29,059)                      101.5% 1,897,573        1,924,354        (26,781)          101.4% Other charges and services 5,440,118        5,660,506        5,341,780        318,726                      94.4% 5,502,619        5,341,780       160,839          97.1% Capital outlay 39,359             39,359             43,001              (3,642)                        109.3%36,239             43,001             (6,762)            118.7% 27,796,385      28,430,839      27,767,477       663,362                     97.7%27,860,531      27,767,477      93,054           99.7% ‐                         ‐                         ‐                          ‐                                   ‐                         ‐                         ‐                       General Fund Summary Statement of Revenues, Expenditures and Changes in Fund Balances For the Twelve Month Period Ended Decmber 31, 2018 Comparative 1 Unaudited General Fund Schedule of Expenditures 2018 2018 Variance from 2018 Change From Adopted Amended 12/31/18 Amended Budget Actual Budget 12/31/18 Budget Actual Expenditures Budget Budget Actual Positive (Negative)Percent Estimate Actual Estimate Percent Mayor and Council Personnel services 49,041$            49,041$            50,642$             (1,601)$                       103% 48,938$            50,642$            (1,704)$          103% Commodities 50                      50                      90                       (40)                              180% 90                      90                      ‐                  100% Other charges and services 58,139              58,139              48,486               9,653                          83%50,439              48,486              1,953              96% Total 107,230            107,230            99,218               8,012                          93%99,467              99,218              249                 100% Committees/Commissions Personnel services 71,902              71,902              71,273               629                              99% 69,258              71,273              (2,015)$          103% Commodities 1,630                1,630                2,247                 (617)                            138% 1,630                2,247                (617)                138% Other charges and services 14,068              24,068              22,741               1,327                          94%22,830              22,741             89                   100% Total 87,600              97,600              96,261               1,339                          99%93,718              96,261              (2,543)             103% City Administration Personnel services 423,716           423,716           423,744             (28)                              100% 426,323           423,744            2,579$             99% Commodities 1,200                1,200                1,034                 166                              86% 1,600                1,034                566                  65% Other charges and services 52,154              52,154              50,173               1,981                           96% 48,990              50,173              (1,183)             102% Capital outlay 1,500                1,500                1,670                 (170)                            111%1,500                1,670                (170)                111% Total 478,570            478,570            476,621             1,949                          100%478,413            476,621            1,792              100% City Clerk Personnel services 115,980           115,980           112,959             3,021                           97%115,286           112,959            2,327               98% Commodities 1,000                4,100                4,544                 (444)                            111% 3,600                4,544                (944)                126% Other charges and services 84,177              95,077              87,663               7,414                           92%89,526              87,663              1,863               98% Total 201,157            215,157            205,166             9,991                          95%208,412            205,166            3,246              98% Legal Counsel Other charges and services 80,000              80,000              71,584               8,416                          89%78,296              71,584              6,712              91% Planning Personnel services 518,211           518,211           514,754             3,457                           99%517,963           514,754            3,209               99% Commodities 2,291                2,291                1,645                 646                              72% 2,041                1,645                396                  81% Other charges and services 65,266              65,266              29,920               35,346                         46%64,829              29,920              34,909             46% Total 585,768            585,768            546,319             39,449                        93%584,833            546,319            38,514            93% Community and Economic Development Personnel services 294,620           294,620           294,043             577                             100% 294,307           294,043            264                 100% Commodities 250                    250                    278                    (28)                              111% 250                    278                    (28)                  111% Other charges and services 71,352              93,252              83,806               9,446                           90%86,167              83,806              2,361               97% Total 366,222            388,122            378,127             9,995                          97%380,724            378,127            2,597              99% Inspection Personnel services 973,050           973,050           952,106             20,944                         98%959,054           952,106            6,948               99% Commodities 13,792              13,792              10,321               3,471                           75% 13,792              10,321              3,471               75% Other charges and services 239,111           269,111           267,499             1,612                           99%260,192           267,499            (7,307)             103% Capital outlay ‐                        ‐                        ‐                    ‐                              0%‐                        ‐                        ‐                  0% Total 1,225,953         1,255,953         1,229,926          26,027                        98%1,233,038         1,229,926         3,112              100% (continued) Comparative 2 Unaudited General Fund Schedule of Expenditures 2018 2018 Variance from 2018 Change From Adopted Amended 12/31/18 Amended Budget Actual Budget 12/31/18 Budget Actual Expenditures (continued)Budget Budget Actual Positive (Negative)Percent Estimate Actual Estimate Percent General Government Facilities Personnel services 353,190$         365,090$         364,415$           675$                           100% 371,500$         364,415$          7,085$             98% Commodities 26,243              26,243              23,581               2,662                           90% 23,914              23,581              333                  99% Other charges and services 178,529            178,529            175,768             2,761                          98%176,932            175,768            1,164              99% Total 557,962            569,862            563,764             6,098                          99%572,346            563,764            8,582              99% Finance Personnel services 696,628           696,628           681,702             14,926                         98%691,737           681,702            10,035             99% Commodities 3,500                3,500                1,790                 1,710                           51% 3,514                1,790                1,724               51% Other charges and services 81,406              81,406              82,545               (1,139)                         101% 82,369              82,545              (176)                100% Capital outlay ‐                        ‐                         2,970                 (2,970)                         0%2,500                2,970                (470)                119% Total 781,534            781,534            769,007             12,527                        98%780,120            769,007            11,113            99% Information Systems Personnel services 430,046           430,046           414,696             15,350                         96%417,744           414,696            3,048               99% Commodities 2,995                2,995                7,124                 (4,129)                         238% 3,675                7,124                (3,449)             194% Other charges and services 240,195            240,195            225,477             14,718                         94%245,842            225,477            20,365             92% Total 673,236            673,236            647,297             25,939                        96%667,261            647,297            19,964            97% Human Resources Personnel services 387,122           387,122           389,944             (2,822)                         101% 397,384           389,944            7,440               98% Commodities 2,913                2,913                1,821                 1,092                           63% 2,552                1,821                731                  71% Other charges and services 121,650            133,650            112,779             20,871                         84%127,970            112,779            15,191             88% Total 511,685            523,685            504,544             19,141                        96%527,906            504,544            23,362            96% Insurance Other charges and services 285,000            425,000            425,000            ‐                              100%425,000            425,000           ‐                  100% Police Personnel services 8,843,216         9,038,216         8,756,827         281,389                       97% 8,815,848         8,756,827         59,021             99% Commodities 396,022           396,022           398,171             (2,149)                         101% 402,243           398,171            4,072               99% Other charges and services 2,020,136         1,997,974         1,969,137          28,837                         99%2,007,349         1,969,137         38,212             98% Total 11,259,374       11,432,212       11,124,135        308,077                      97%11,225,440       11,124,135       101,305          99% Fire Personnel services 1,084,127         1,105,168         1,099,167          6,001                           99% 1,096,384         1,099,167         (2,783)             100% Fire Relief Contribution/State Aid 347,676           361,701           371,701             (10,000)                       103% 361,701           371,701            (10,000)          103% Commodities 151,407           151,407           130,244             21,163                         86%149,631           130,244            19,387             87% Other charges and services 271,917            271,917            268,898             3,019                           99%273,568            268,898            4,670               98% Total 1,855,127         1,890,193         1,870,010          20,183                        99%1,881,284         1,870,010         11,274            99% (continued) Comparative 3 Unaudited General Fund Schedule of Expenditures 2018 2018 Variance from 2018 Change From Adopted Amended 12/31/18 Amended Budget Actual Budget 12/31/18 Budget Actual Expenditures (continued)Budget Budget Actual Positive (Negative)Percent Estimate Actual Estimate Percent Engineering Personnel services 745,625$         745,625$         729,390$           16,235$                       98%729,275$         729,390$          (115)$              100% Commodities 8,476                8,476                7,789                 687                              92% 8,476                7,789                687                  92% Other charges and services 220,487           220,487           131,403             89,084                         60%121,678           131,403            (9,725)             108% Capital outlay ‐                        ‐                         2,349                 (2,349)                         0%‐                         2,349                (2,349)             0% Total 974,588            974,588            870,931             103,657                      89%859,429            870,931            (11,502)          101% Construction Services Personnel services 538,730           538,730           444,236             94,494                         82%449,716           444,236            5,480               99% Commodities 8,515                8,515                7,887                 628                              93% 7,915                7,887                28                   100% Other charges and services 11,348              11,348              8,315                 3,033                           73% 10,893              8,315                2,578               76% Capital outlay 28,559              28,559              28,752               (193)                            101%28,559              28,752              (193)                101% Total 587,152            587,152            489,190             97,962                        83%497,083            489,190            7,893              98% Streets Personnel services 2,120,785         2,120,785         2,153,633          (32,848)                       102% 2,070,265         2,153,633         (83,368)          104% Commodities 722,838           891,838           947,311             (55,473)                       106% 895,490           947,311            (51,821)          106% Other charges and services 350,675            350,675            297,842             52,833                         85%340,595            297,842            42,753             87% Capital outlay ‐                        ‐                        ‐                    ‐                              0%‐                        ‐                   ‐                  0% Total 3,194,298         3,363,298         3,398,786          (35,488)                       101%3,306,350         3,398,786         (92,436)          103% Parks  Personnel services 1,854,298         1,854,298         1,882,542          (28,244)                       102% 1,845,047         1,882,542         (37,495)          102% Commodities 291,804           291,804           293,109             (1,305)                         100% 295,586           293,109            2,477               99% Other charges and services 492,080           492,080           436,603             55,477                         89%460,643           436,603            24,040             95% Capital outlay 5,800                5,800                3,326                 2,474                          57%3,680                3,326                354                 90% Total 2,643,982         2,643,982         2,615,580          28,402                        99%2,604,956         2,615,580         (10,624)          100% Recreation Personnel services 399,504           399,504           401,685             (2,181)                         101% 398,952           401,685            (2,733)             101% Commodities 35,971              35,971              31,624               4,347                           88% 36,044              31,624              4,420               88% Other charges and services 264,553            274,303            282,271             (7,968)                          103%274,790            282,271            (7,481)              103% Total 700,028            709,778            715,580             (5,802)                         101%709,786            715,580            (5,794)             101% Heritage Center Personnel services 64,261              64,261              59,716               4,545                           93% 66,425              59,716              6,709               90% Commodities 12,578              12,578              7,145                 5,433                           57% 9,463                7,145                2,318               76% Other charges and services 52,710              52,710              52,735               (25)                               100%52,419              52,735              (316)                 101% Total 129,549            129,549            119,596             9,953                          92%128,307            119,596            8,711              93% Arts Center Personnel services 281,985           281,985           289,167             (7,182)                         103% 280,993           289,167            (8,174)             103% Commodities 39,720              39,720              46,599               (6,879)                         117% 36,067              46,599              (10,532)          129% Other charges and services 185,165           193,165           211,135             (17,970)                       109% 201,302           211,135            (9,833)             105% Capital outlay 3,500                3,500                3,934                 (434)                            112%‐                         3,934                (3,934)             0% Total 510,370            518,370            550,835             (32,465)                       106%518,362            550,835            (32,473)          106% Other financing uses ‐ transfers To Communications Fund (Fiber Project)260,864           260,864           260,864             ‐                                  100% 260,864           260,864            ‐                  100% To Improvement Construction Fund 150,000           150,000            150,000           150,000            ‐                   To Building Fund 300,000           322,162           322,162             ‐                                  100% 322,162           322,162            ‐                  100% To Park Improvement Fund ‐                        125,000           125,000             ‐                                  100% 125,000           125,000            ‐                  100% To Trail Improvement Fund 100,000            100,000            100,000            ‐                                   100%100,000            100,000           ‐                   100% Total 660,864            958,026            958,026            ‐                                  100%958,026            958,026           ‐                  100% Comparative 4