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HomeMy WebLinkAbout20-161CITY OF LAKEVILLE RESOLUTION NO. 20-161 RESOLUTION AMENDING THE 2020 BUDGETS WHEREAS, the City of Lakeville approved resolution #20-121 acknowledging receipt and use of CARES Act funding. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Lakeville, Minnesota as follows: 1. The 2020 budgets for General Fund, Small Business Grant Fund, Building Fund, Equipment Fund, Municipal State Aid Fund, Improvement Construction Fund, Water Trunk Fund, Storm Water Infrastructure Fund and the Water Operating Fund are hereby amended for the fiscal year ending December 31, 2020 as per Exhibits A -I, as attached hereto. 2. Staff is authorized to further amend the budget as needed to comply with the CARES Act agreement for expenditures in the General Fund, Communications Fund, Small Business Grant Fund, Utility Fund and Liquor Fund. ADOPTED by the Lakeville City Council this 21St day of December 2020 Douglas P. Anderson, Mayor � � I�W- Charlene Friedges, City C141 CITY OF LAKEVILLE, MINNESOTA General Fund Schedule of Revenues, Expenditures and Changes in Fund Balances For the Year Ending December 31, 2020 2020 GENERAL FUND BUDGET Revenues General property taxes Licenses and permits Intergovernmental Charges for services Court fines Investment income Miscellaneous Total revenues Expenditures General government Mayor and Council Committees and Commissions City administration City Clerk Legal counsel Planning Community and econ. development Inspections General government facilities Finance Information systems Human resources Insurance Public safety Police Fire Public works Engineering Operations and Maintenance Streets Parks and recreation Parks Recreation Heritage Center Arts Center Other Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources (uses) Transfer from other funds Transfer to other funds Total other financing sources (uses) Exhibit A 2020 2020 2020 2020 (1,023,597) 91,616 YTD 12/21/2020 Final 17,203,248 Adopted Amended Adjust Amended $ 16,179,651 Budget Budget Res. No. zaaats Budget Notes $ 22,509,080 $ 22,509,080 $ - $ 22,509,080 2,657,099 2,657,099 15,000 2,672,099 (6) 1,053,453 1,053,453 144,499 1,197,952 (1)(2)(3) 2,976,026 2,976,026 43,000 3,019,026 (8) 360,000 360,000 - 360,000 (3)(5) 128,000 128,000 - 128,000 (3) 42,893 68,782 - 68,782 29,726,551 29,752,440 202,499 29,954,939 (3) 121,006 121,006 - 121,006 (1,023,597) 91,616 91,616 - 91,616 17,203,248 498,062 498,062 - 498,062 $ 16,179,651 265,446 265,446 32,872 298,318 (2) 83,500 83,500 - 83,500 597,315 597,315 3,464 600,779 (3) 382,316 382,316 - 382,316 1,439,695 1,439,695 38,322 1,478,017 (4)(6) 637,091 637,091 39,616 676,707 (3)(5) 859,493 879,693 8,772 888,465 (3) 818,247 850,247 - 850,247 557,705 557,705 3,007 560,712 (3) 285,000 285,000 - 285,000 12,428,732 12,506,121 43,000 12,549,121 (8) 2,103,412 2,119,412 85,668 2,205,080 (1)(3) 1,024,200 1,024,200 - 1,024,200 620,977 620,977 - 620,977 3,547,487 3,547,487 - 3,547,487 2,869,618 2,869,618 - 2,869,618 786,925 786,925 - 786,925 151,221 151,221 - 151,221 633,472 633,472 - 633,472 (45,939) (45,939) - (45,939) 30,756,597 30,902,186 254,721 31,156,907 (1,030,046) (1,149,746) (52,222) (1,201,968) 830,371 830,371 - 830,371 (550,000) (550,000) (102,000) (652,000) 280,371 280,371 (102,000) 178,371 Net change in fund balance (749,675) (869,375) (154,222) (1,023,597) Fund balance, January 1 16,012,291 16,012,291 1,190,957 17,203,248 Fund balance, December 31 $ 15,262,616 $ 15,142,916 $ 1,036,735 $ 16,179,651 (7) (4)(5)(7) (9) Exhibit A Exhibit A (1) Amend Fire Relief Association contribution resulting from increase in state aid. Expenditures: Other Charges and Services 33,668 Revenues: Intergovernmental 33,668 (2) Amend City Clerk budget for additional cost related to early voting for the 2020 election. Expenditures: Personnel Services 3,500 Commodities 5,659 Other Charges and Services 23,713 Revenues: Intergovernmental Grants 32,872 (3) Amend various departments for CARES Act qualified expenses. This amendment doesn't cover all CARES Act eligible expenses. The amendment just includes departments that will go over budget. Expenditures: Finance - Capital Outlay 8,772 Human Resources - Capital Outlay 3,007 Planning - Capital Outlay 3,464 General Government Facilities - Commodities 10,716 Fire - Personnel Services (Extra Duty Crews) 52,000 Revenues: Intergovernmental Grants 77,959 (4) Amend Inspections Department budget for vehicle budgeted in 2019 but not purchased until 2020 due to delays in vehicle inventories from automotive dealers. Expenditures: Other Charges and Services 23,322 Revenues: Use of Fund Balance 23,322 (5) Amend General Government Facilities budget for telephone contract with Vonage which wasn't budgeted. Expenditures: Other Charges and Services 28,900 Revenues: Use of Fund Balance 28,900 Exhibit A (6) Amend the Inspections Department budget to account for increased contractual electrical inspections and the offsetting electrical permit revenues. Expenditures: Other Charges and Services 15,000 Revenues: Permits - Electrical 15,000 (7) Transfer the reserve fund balance for Police forfeitures to the equipment fund appropriated towards the cost of squad replacements. The Equipment Fund anticipated these funds in 2020, but the transfer was not set up in the General Fund. Other financing uses: Transfer to Equipment Fund 102,000 Revenues: Use of Reserve Fund Balance 102,000 (8) Amend the Police Department budget for the addition of a third SRO Officer funded 100% by ISD 194. Expenditures: Personnel Services 43,000 Revenues: Charges for Services 43,000 (9) Amend the budgeted (estimated) January 1, 2020 Fund Balance to reflect the actual January 1 Fund Balance. Actual Fund Balance, January 1, 2020 17,203,248 Budgeted Fund Balance, January 1, 2020 16,012,291 Increase Fund Balance, January 1, 2020 1,190,957 Exhibit B 2020 SMALL BUSINESS GRANT FUND BUDGET 2020 2020 YTD Final Amended 12/21/2020 Amended Budget Adjust Bud et Notes Revenues Intergovernmental Total revenues Expenditures - Capital outlay General Government Total expenditures Net change in fund balance Fund balance, January 1 Fund balance, December 31 $ - $ 868,947 $ 868,947 (1) 868,947 868,947 - 868,947 868,947 (1) - 868,947 868,947 (1) Amend budget to recognize CARES Act grant funding appropriated to local small businesses impacted by the COVID-19 pandemic. Expenditures: Other Charges and Services Revenues: Exhibit B 868,947 Intergovernmental Grants 868,947 2020 BUILDING FUND BUDGET Revenues Investment income Donations Miscellaneous - antenna rental Total revenues Expenditures - Capital outlay General Government Public safety Public works Parks and recreation Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources Transfer from General Fund Net change in fund balance Fund balance, January 1 Fund balance, December 31 Exhibit C 2020 2020 2020 YTD Final Adopted Amended 12/21/2020 Amended Budget Budget Adiust Budget Notes $ 21,504 $ 21,504 $ - $ 21,504 - 6,000 - 6,000 430,102 430,102 - 430,102 451,606 457,606 - 457,606 409,040 409,040 409,040 109,707 109,707 41,774 151,481 (1) 158,095 158,095 - 158,095 233,206 239,206 - 239,206 910,048 916,048 41,774 957,822 (458,442) (458,442) (41,774) (500,216) (1) 200,000 200,000 - 200,000 (258,442) (258,442) (41,774) (300,216) 1,193,272 1,193,272 40,538 1,233,810 (2) $ 934,830 $ 934,830 $ (1,236) $ 933,594 Exhibit C (1) Amend the budget for the Police facility for the addition of a perimeter fence around the facility per contract approved on November 16, 2020. Expenditures: Capital outlay - Police Station 41,774 Revenues: Use of fund balance 41,774 (2) Amend the budgeted (estimated) January 1, 2020 Fund Balance to reflect the actual January 1 Fund Balance. Actual Fund Balance, January 1, 2020 1,233,810 Budgeted Fund Balance, January 1, 2020 1,193,272 Increase Fund Balance, January 1, 2020 40,538 2020 EQUIPMENT FUND BUDGET Revenues General property taxes Investment income Donations Miscellaneous Total revenues Expenditures - Capital outlay Public safety Police Fire Public works Parks and recreation Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources Transfer from General Fund General Fund - Forfeitures Funds Liquor Fund Utility Fund Total other financing sources Net change in fund balance Fund balance, January 1 Fund balance, December 31 Exhibit D 2020 2020 2020 YTD Final Adopted Amended 12/21/2020 Amended Budget Budget Adjust Budget Notes $ 675,000 $ 675,000 $ - $ 675,000 18,331 18,331 - 18,331 20,000 20,000 - 20,000 271,525 281,525 (102,000) 179,525 (4) 984,856 994,856 (102,000) 892,856 226,595 226,595 355,678 582,273 (1)(2) 924,054 1,060,054 7,006 1,067,060 (3) 232,866 232,866 - 232,866 1,383,515 1,519,515 362,684 1,882,199 (398,659) (524,659) (464,684) (989,343) (1)(2)(3) 350,000 350,000 - 350,000 - - 102,000 102,000 (4) 500,000 500,000 - 500,000 31,000 31,000 - 31,000 881,000 881,000 102,000 983,000 482,341 356,341 (362,684) (6,343) 1,173,621 1,173,621 452,321 1,625,942 (5) $ 1,655,962 $1,529,962 $ 89,637 $1,619,599 Exhibit D (1) Amend the Police Department budget for equipment budgeted in 2019 but carried over into 2020 due to delays by the auto dealers obtaining vehicle inventory. Expenditures: Capital Outlay - Squads (9) 325,059 Capital Outlay - Lightbars and siren controls 16,818 Revenues: Use of Fund Balance 341,877 (2) Amend the Police Department budget for AED's budgeted in 2018 but carried over into 2020 due to delays by the manufacturer. Expenditures: Capital Outlay-'AED's 13,801 Revenues: Use of Fund Balance 13,801 (3) Amend the Streets Department budget for vehicle licensing fees budgeted in 2019, but due to the late delivery the license fees were not incurred until 2020. Expenditures: Capital Outlay 7,006 Revenues: Use of Fund Balance 7,006 (4) Amend transfers in for the forfeiture funds proposed to be used to fund a portion of the police squad purchases. The budget initially reported this as a miscellaneous revenue but should be shown as a transfer from the General Fund. Other Financing Sources: Transfers In: 102,000 Revenues: Miscellaneous Revenue (102,000) (5) Amend the budgeted (estimated) January 1, 2020 Fund Balance to reflect the actual January 1 Fund Balance. Actual Fund Balance, January 1, 2020 1,173,621 Budgeted Fund Balance, January 1, 2020 1,625,942 Increase Fund Balance, January 1, 2020 452,321 Exhibit E 2020 MUNICIPAL STATE AID FUND BUDGET 2020 2020 2020 YTD Final Adopted Amended 12/21/2020 Amended Budget Budget Adiust Budget Notes Revenues Intergovernmental $10,669,733 $10,669,733 $ - $10,669,733 Investment income (charges) 15,800 15,800 - 15,800 Special Assessments 217,328 217,328 - 217,328 Miscellaneous - pass-through developer obligations 340,000 340,000 - 340,000 Total revenues 11,242,861 11,242,861 - 11,242,861 Expenditures - Capital outlay Public works 14,296,297 14,468,370 1,071,064 15,539,434 (1)(3)(4)(5) Total expenditures 14,296,297 14,468,370 1,071,064 15,539,434 Excess (deficiency) of revenues over expenditures (3,053,436) (3,225,509) (1,071,064) (4,296,573) Other financing sources Transfer from Capital Projects Water Trunk Fund 1,225,000 1,225,000 69,164 1,294,164 (1) Sanitary Sewer Trunk Fund 142,500 142,500 - 142,500 Park Dedication Fund 964,516 964,516 - 964,516 Stormwater Infrastructure Fund 784,700 956,773 352,500 1,309,273 (1) Total other financing sources (uses) 3,116,716 3,288,789 421,664 3,710,453 Net change in fund balance 63,280 63,280 (649,400) (586,120) (1)(3)(4)(5) Fund balance, January 1 25,196 25,196 2,016,992 2,042,188 (2) Fund balance, December 31 $ 88,476 $ 88,476 $1,367,592 $ 1,456,068 Exhibit E (1) Amend the budget for revised estimates on the County Road 50 project, #15-12. This was a County led project and the City is expected to reimburse the County early in 2021 for the City share of costs incurred in 2018, 2019 and 2020. Expenditures: Capital Outlay - Public Works 955,407 Other Financing Sources: Stormwater Infrastructure Fund 352,500 Water Trunk Fund 69,164 Use of Fund Balance 533,743 (2) Amend the budgeted (estimated) January 1, 2020 Fund Balance to reflect the actual January 1 Fund Balance. Actual Fund Balance, January 1, 2020 2,042,188 Budgeted Fund Balance, January 1, 2020 25,196 Increase Fund Balance, January 1, 2020 2,016,992 (3) Amend the budget for actual costs paid to the County in 2020 for the Dodd Blvd/Glacier Way signal, project #18-08. Expenditures: Capital Outlay - Public Works 46,157 Revenues: Use of Fund Balance 46,157 (4) Amend the budget for estimated costs incurred in 2020 for the Dodd/Heritage Dr/Icenic Way intersection improvements, project #20- 07. Expenditures: Capital Outlay - Public Works 50,000 Revenues: Use of Fund Balance 50,000 (5) Amend the budget for costs incurred in 2020 for the Dodd & 194th St intersection improvements, project #20-12. Expenditures: Capital Outlay - Public Works 19,500 Revenues: Use of Fund Balance 19,500 Exhibit F 2020 IMPROVEMENT CONSTRUCTION FUND BUDGET 2020 2020 2020 YTD Final Adopted Amended 12/21/2020 Amended Budget Budaet Adjust Budget Notes Revenues Intergovernmental Escrow Miscellaneous - pass-through developer obligations Total revenues Expenditures - Capital outlay Public works Total expenditures Excess (deficiency) of revenues over expenditures Other financing sources Transfer from Capital Projects Stormwater Infrastructure Fund Transfer from Debt Service Issuance of debt Premium on bonds issued Total other financing sources (uses) Net change in fund balance Fund balance, January 1 Fund balance, December 31 $ 690,000 $ 690,000 $ - $ 690,000 120,000 120,000 - 120,000 795,281 795,281 - 795,281 1,605,281 1,605,281 - 1,605,281 15,956,113 15,956,113 (2,152,128) 13,803,985 (1)(3)(4)(5) 15,956,113 15,956,113 (2,152,128) 13,803,985 (14,350,832) (14,350,832) 2,152,128 (12,198,704) 105,000 105,000 - 105,000 200,000 200,000 - 200,000 14,045,832 14,045,832 (4,883,312) 9,162,520 (3) - - 2,246,184 2,246,184 (3) 14,350,832 14,350,832 (2,637,128) 11,713,704 - - (485,000) (485,000) (1)(4)(5) 1,191,404 1,191,404 5,523,570 6,714,974 (2) $ 1,191,404 $ 1,191,404 $ 5,038,570 $ 6,229,974 Exhibit F (1) Amend the budget for the cost of additional legal costs incurred related to project 15-02 during 2020. This amount includes an estimate for additional costs to be incurred through the end of 2020. Expenditures: Capital Outlay - Public Works 45,000 Revenues: Use of Fund Balance 45,000 (2) Amend the budgeted (estimated) January 1, 2020 Fund Balance to reflect the actual January 1 Fund Balance. Actual Fund Balance, January 1, 2020 6,714,974 Budgeted Fund Balance, January 1, 2020 1,191,404 Increase Fund Balance, January 1, 2020 5,523,570 (3) Amend the budget to reflect final bond proceed amounts recorded in the Improvement Construction Fund in 2020 from the 2020A bonds, and the related decrease in anticipated project expenditures. Expenditures: Capital Outlay - Public Works (2,637,128) Revenues: Bond Proceeds (4,883,312) Bond Premium 2,246,184 (4) Amend the budget to reflect additional costs incurred during 2020 for project 22-03 engineering costs. Expenditures: Capital Outlay - Public Works 240,000 Revenues: Use of Fund Balance (Bond Proceeds) 240,000 (5) Amend the budget to reflect additional costs incurred during 2020 for the 2019 street projects (19-02 and 19-05), which were paid for by bond proceeds received in 2019. Expenditures: Capital Outlay - Public Works 200,000 Revenues: Use of Fund Balance (Bond Proceeds) 200,000 2020 WATER TRUNK FUND BUDGET Revenues Charges for services Special Assessments Investment income (charges) Total revenues Expenditures - Capital outlay Public works Total expenditures Excess (deficiency) of revenues over expenditures Exhibit G 2020 2020 2020 YTD Final Adopted Amended 12/21/2020 Amended Budget Budget Adjust Budget Notes $ 1,828,600 $ 1,828,600 $ - $ 1,828,600 59,000 59,000 - 59,000 73,100 73,100 - 73,100 1,960,700 1,960,700 - 1,960,700 (611,308) - 998,443 998,443 - 998,443 998,443 998,443 - 998,443 Total other financing sources (uses) (1,836,308) 962,257 962,257 - 962,257 Other financing sources Transfer to Debt Service - Water Revenue bonds (611,308) (611,308) - (611,308) Capital Proj. - Municipal State Aid (1,225,000) (1,225,000) (69,164) (1,294,164) (1) Total other financing sources (uses) (1,836,308) (1,836,308) (69,164) (1,905,472) Net change in fund balance (874,051) (874,051) (69,164) (943,215) (1) Fund balance, January 1 9,644,248 9,644,248 953,177 10,597,425 (2) Fund balance, December 31 $ 8,770,197 $ 8,770,197 $ 884,013 $ 9,654,210 Exhibit G (1) Amend the budget for revised transfer estimates on the County Road 50 project, #15-12. This was a County led project and the City is expected to reimburse the County early in 2021 for the City share of costs incurred in 2018, 2019 and 2020. Other Financing Uses: Transfer to Municipal State Aid Fund 69,164 Revenues: Use of Fund Balance (69,164) (2) Amend the budgeted (estimated) January 1, 2020 Fund Balance to reflect the actual January 1 Fund Balance. Actual Fund Balance, January 1, 2020 10,597,425 Budgeted Fund Balance, January 1, 2020 9,644,248 Increase Fund Balance, January 1, 2020 953,177 Exhibit H 2020 STORMWATER INFRASTRUCTURE FUND BUDGET 2020 2020 2020 YTD Final Adopted Amended 12/21/2020 Amended Budget Budget Adjust Budget Notes Revenues Charges for services Escrow Investment income (charges) Total revenues Expenditures - Capital outlay Public works Total expenditures Excess (deficiency) of revenues over expenditures $1,052,264 $1,052,264 $ - $1,052,264 198 198 - 198 38,000 38,000 - 38,000 1,090,462 1,090,462 - 1,090,462 $ 7,090,839 $ 327,022 626,132 686,306 420,879 1,107,185 (3)(4) 626,132 686,306 420,879 1,107,185 464,330 404,156 (420,879) (16,723) Other financing sources Transfer to Capital Proj. - Improv Const (105,000) (105,000) - (105,000) Capital Proj. - Municipal State Aid (964,516) (1,090,491) (352,500) (1,442,991) (1) Total other financing sources (uses) (1,069,516) (1,195,491) (352,500) (1,547,991) Net change in fund balance (605,186) (791,335) (773,379) (1,564,714) (1)(3)(4) Fund balance, January 1 7,882,174 7,882,174 1,100,401 8,982,575 (2) Fund balance, December 31 $ 7,276,988 $ 7,090,839 $ 327,022 $ 7,417,861 Exhibit H (1) Amend the budget for revised transfer estimates on the County Road 50 project, #15-12. This was a County led project and the City is expected to reimburse the County early in 2021 for the City share of costs incurred in 2018, 2019 and 2020. Other Financing Uses: Transfer to Municipal State Aid Fund 352,500 Revenues: Use of Fund Balance (352,500) (2) Amend the budgeted (estimated) January 1, 2020 Fund Balance to reflect the actual January 1 Fund Balance. Actual Fund Balance, January 1, 2020 8,982,575 Budgeted Fund Balance, January 1, 2020 7,882,174 Increase Fund Balance, January 1, 2020 1,100,401 (3) Amend the budget for the stormwater portion of the purchase of 20308 Icalee Path (Doudrick property) in 2020. Expenditures: Capital Outlay - Public Works 120,879 Revenues: Use of Fund Balance 120,879 (4) Amend the budget for additional stormwater outlot and trunk storm oversizing costs (developer credits) incurred in 2020. Expenditures: Capital Outlay - Public Works 300,000 Revenues: Use of Fund Balance 300,000 2020 WATER OPERATING FUND BUDGET Operating revenues User charges for services Other Total operating revenue Operating expenses Personnel services Commodities Other charges and services Major maintenance Total operating expenses Operating income (loss) Non-operating revenue Intergovernmental Investment income Disposal of assets Total non-operating revenue Income (loss) before contributions, transfers, and depreciation Contributed capital Bond expense Transfers to other funds Depreciation 2020 2020 YTD Adopted Amended Budget Budget $ 5,762,460 $ 5,762,460 133,479 133,479 5,895,939 5,895,939 Exhibit I 2020 Final 12/21/2020 Amended Adjust Budget Notes $ - $ 5,762,460 C 122 A70 - S,tsyS,ysy 1,279,486 1,279,486 - 1,279,486 359,080 359,080 32,350 391,430 (3) 1,409,280 1,409,280 48,879 1,458,159 (5) 1,100,793 1,261,809 222,875 1,484,684 (1), (4) 4,148,639 4,309,655 304,104 4,613,759 1,747,300 1,586,284 (304,104) 1,282,180 1,632 1,632 - 1,632 32,484 32,484 - 32,484 (10,000) (10,000) - (10,000) 24,116 24,116 - 24,116 1,771,416 1,610,400 (304,104) 1,306,296 1,000,000 1,000,000 - 1,000,000 (333,737) (333,737) - (333,737) (703,367) (703,367) - (703,367) (2,939,787) (2,939,787) - (2,939,787) Total contributions, transfers, and depreciation (net) (2,976,891) (2,976,891) - (2,976,891) Change in net position (1,205,475) (1,366,491) (304,104) (1,670,595) (1)(3)(4)(5) Net position, January 1 92,266,368 92,266,368 4,846,321 97,112,689 (2) Net position, December 31 $ 91,060,894 $90,899,878 $4,542,217 $95,442,094 Capital outlay acquisitions $ 2,810,808 $ 2,810,808 $ 3,540 $ 2,814,348 (3)(6) Bond proceeds $ 3,470,000 $ 3,470,000 $ - $ 3,470,000 Debt principal payments $ 470,000 $ 470,000 $ - $ 470,000 Exhibit I (1) Amend the budget for revised estimates on the County Road 70 project, #20-05. This is a County led project and this is the anticipated adjustment needed to cover watermain-related costs incurred on the project during 2020. Expenses: Major Maintenance 72,875 Revenues: Use of Net Position 72,875 (2) Amend the budgeted (estimated) January 1, 2020 Net position to reflect the actual January 1 Net position Actual Net Position, January 1, 2020 97,112,689 Budgeted Net Position, January 1, 2020 92,266,368 Increase Net Position, January 1, 2020 4,846,323— (3) Amend the budget for Motorola radios, which were budgeted in capital equipment but do not meet the capitalization threshold and thus recorded in exoenses. Expenses: Commodities 32,350 Offsetting adjustment: Capital Outlay Acquisitions 32,350 (4) Amend the budget for estimated costs incurred in 2020 for a watermain break at 165th St and Ipava Ave. Expenses: Major Maintenance 150,000 Revenues: Use of Net Position 150,000 (5) Amend the budget for WonderWare SCADA costs incurred in 2020, which were initially budgeted in 2019. Expenses: Other Charges and Services 48,879 Revenues: Use of Net Position 48,879 (6) Amend the budget for the purchase of two new pickup truck costs incurred in 2020, which were initially budgeted in 2019. Note this amount is half of the total cost as the cost is split with the Sanitary Sewer nnPratinP Rind. Expenses: Capital Outlay Acquisitions 35,890 Revenues: Use of Net Position 35,890