2020-01-22 Item 08R First Quarter Budget Status ReportMEETING DATE:
PREPARED BY:
DEPARTMENT:
SUBJECT:
AGENDA REPORT
City Council
January 22, 2020
Tom Gallup, DEPT. DIRECTOR: Teresa S. McBroome
Finance Manager
Finance CITY MANAGER: Karen P. Brust
Fiscal Year 2019 -20 First Quarter Budget Status Report and Proposed Budget Amendments
RECOMMENDED ACTION:
Staff recommends that City Council take the following actions:
1. Receive and file the Fiscal Year 2019 -20 First Quarter Budget Status Report; and
2. Adopt Resolution No. 2020 -08 titled "A Resolution of the City Council of the City of
Encinitas Amending the Fiscal Year 2019 -20 Budget" (Attachment 1)
STRATEGIC PLAN:
This item falls within the Financially Sound Decision - Making operating principle of the Strategic
Plan by achieving long -term fiscal sustainability.
FISCAL CONSIDERATIONS:
The Finance Department has completed the first quarter review of FY 2019 -20, which includes
recommendations for budget appropriations and budget transfers for Council consideration.
Proposed first quarter budget amendments for all funds will increase estimated revenues by
$678,760 and increase budgeted expenditures by $1,176,612.
The impact of all proposed General Fund amendments is an increase of $584,360 in estimated
revenue and an increase in budgeted expenditures of $453,855, for a net increase of $130,505.
Attachment 2 provides detailed descriptions of these proposed operating budget amendments.
Proposed first quarter amendments to transfers between all funds total $351,621. Attachment
3 provides detailed descriptions of these proposed amendments to transfers.
The available fund balance in the General Fund is $5,867,022, which includes all previous FY
2019 -20 General Fund budget amendments approved by the City Council since the adoption of
the FY 2019 -20 budget (but not including the proposed amendments under consideration).
Approval of both the first quarter operating budget amendments and fund transfer amendments
2020 -01 -22 Item #081111 Page 1 of 31
will decrease the General Fund available fund balance by $221,116 to $5,645,906. A summary
of Council actions and available fund balance is included as Attachment 4.
BACKGROUND:
On June 12, 2019, the City Council adopted Resolution 2019 -43, approving the FY 2019 -20
Operating Budget and the Capital Improvement Program (CIP) with appropriations.
On January 22, 2020 the City Council will receive the Report on the Financial Results for Fiscal
Year 2018 -19 and adopt the ending fund balances for FY 2018 -19 as beginning fund balances
for FY 2019 -20. The beginning fund balance in the General Fund for FY 2019 -20 is
$24,155,120, with $8,609,231 unrestricted and available for appropriation for future capital
projects or one -time expenditures after reserve requirements have been met.
The unrestricted General Fund balance was projected to decrease by $395,067, leaving
$8,214,164 available for City Council appropriation at the beginning of FY 2019 -20. Through
December 18, 2019, City Council has approved amendments to the FY 2019 -20 General Fund
budget that have increased capital project budgets by $853,310 and increased operating
budgets by $1,022,322. These previously approved budget amendments are listed in
Attachment 4. Adopting the proposed first quarter budget amendments of $221,116 will
increase available fund balance for a fiscal year -to -date total of $5,645,906.
ANALYSIS:
The purpose of this report is to provide a quarterly update on the current fiscal year operating
budget and provide recommendations for additional budget amendments and budget transfers.
After three months of FY 2019 -20, actual revenues are expected to exceed estimates by year-
end, while budgeted expenditures are anticipated to be less than budget. Schedule C
(Attachment 5) presents a summary of budget versus actuals for General Fund operating
revenues, expenditures and transfers.
General Fund Revenues
Table 1 below provides General Fund revenue totals by adopted budget, amended budget,
year -to -date (YTD) actual and first quarter revised projections. In the General Fund, revenues
total $6,602,638, which is approximately nine percent of current fiscal year estimates. The year -
to -date total for property tax is relatively lower in the first quarter since the majority of tax
revenue collected occurs in the third and fourth quarters of the fiscal year (following the
December and April deadlines). Actual revenue collected in the charges for services category is
relatively higher in the first quarter due to recreation fees collected from a greater number of
programs offered during the summer months.
Staff is proposing a first quarter budget amendment of $357,500 for an increase in projected
revenue collected from building inspection fees. Additionally, staff is requesting amendments
totaling $226,860 for additional revenue collected from recreation program registration fees due
to higher than expected program participation. The proposed amendments total $584,360 for
the first quarter.
2020 -01 -22 Item #0811 Page 2 of 31
Table 1
General Fund revenues are up 19.4 percent, or $1,073,738, from the FY 2018 -19 first quarter
total of $5,528,900, as shown in Table 2 below. Most of this variance is due to an increase in
sales tax revenue which was the result of a delay in issuing sales tax remittances by the State
of California in the first quarter of FY 2018 -19 due to its transition to a new software and
reporting system. Outstanding remittances due to the City during the first quarter of FY 2018 -19
were received in the second and third quarters last fiscal year. Property tax revenue collected
during the first three months of the current fiscal year is 9.5 percent higher than the same period
last fiscal year.
Actual revenues collected in the Intergovernmental Revenue category are higher this fiscal year
due to payments received from other agencies participating in the Community Choice Energy
Joint Feasibility Study cost sharing agreement (project WC18G) and reimbursements received
from the State of California for state mandated costs.
Table 2
General Fund Revenue Summary September 30, 2019
First Qtr.
First Qtr.
YTD Actual
Budget with
Adopted
Amended
First Qtr.
2019 -20
Proposed
Proposed
Property Tax
Budget
Budget
YTD Actual
Percent Realized
Budget
Amendments
Description
2019 -20
2019 -20
2019 -20
2019 -20
Amendments
2019 -20
Property Tax $
48,366,974 $
48,366,974 $
892,911
1.8%
$
$ 48,366,974
Documentary Transfer Tax
520,000
520,000
48,555
9.3%
99,607
520,000
Sales Tax
13,677,709
13,677,709
1,761,175
12.9%
76,396
13,677,709
Transient Occupancy Tax
2,131,887
2,131,887
470,872
22.1%
Fines and Penalties
2,131,887
Franchise Tax
2,230,414
2,230,414
41,547
1.9%
448,277
2,230,414
Licenses, Fees and Permits
280,200
280,200
101,963
36.4%
357,500
637,700
Intergovernmental Revenue
616,547
616,547
116,451
18.9%
-
616,547
Charges for Services
7,354,684
7,354,684
2,489,002
33.8%
226,860
7,581,544
Fines and Penalties
709,753
709,753
152,140
21.4%
-
709,753
Use of Money and Property
847,489
847,489
448,277
52.9%
-
847,489
Other Revenue
559,811
559,811
79,745
14.2%
559,811
Revenue Total $
77,295,468 $
77,295,468 $
6,602,638
8.5%
$ 584,360
$ 77,879,828
General Fund revenues are up 19.4 percent, or $1,073,738, from the FY 2018 -19 first quarter
total of $5,528,900, as shown in Table 2 below. Most of this variance is due to an increase in
sales tax revenue which was the result of a delay in issuing sales tax remittances by the State
of California in the first quarter of FY 2018 -19 due to its transition to a new software and
reporting system. Outstanding remittances due to the City during the first quarter of FY 2018 -19
were received in the second and third quarters last fiscal year. Property tax revenue collected
during the first three months of the current fiscal year is 9.5 percent higher than the same period
last fiscal year.
Actual revenues collected in the Intergovernmental Revenue category are higher this fiscal year
due to payments received from other agencies participating in the Community Choice Energy
Joint Feasibility Study cost sharing agreement (project WC18G) and reimbursements received
from the State of California for state mandated costs.
Table 2
2020 -01 -22 Item #081111 Page 3 of 31
General Fund Revenue Summary (September 30, 2019)
First Qtr.
First Qtr.
YTD Actual
YTD Actual
Description
2018 -19
2019 -20
$ Variance
% Variance
Property Tax
$ 815,459 $
892,911 $
77,452
9.5%
Documentary Transfer Tax
69,129
48,555
(20,574)
-29.8%
Sales Tax
1,084,033
1,761,175
677,142
62.5%
Transient Occupancy Tax
510,407
470,872
(39,535)
-7.7%
Franchise Tax
27,660
41,547
13,887
50.2%
Licenses, Fees and Permits
99,607
101,963
2,356
2.4%
Intergovernmental Revenue
40,055
116,451
76,396
190.7%
Charges for Services
2,271,832
2,489,002
217,170
9.6%
Fines and Penalties
153,442
152,140
(1,303)
-0.8%
Use of Money and Property
371,649
448,277
76,628
20.6%
Other Revenue
85,627
79,745
5,882
-6.9%
Revenue Total
$ 5,528,900 $
6,602,638 $
1,073,738
19.4%
2020 -01 -22 Item #081111 Page 3 of 31
General Fund Expenditures
First quarter General Fund expenditures amount to $15,143,582 or 21.6 percent of the budget,
as shown in Table 3 below. The percentage of personnel expenditures is slightly higher for the
first quarter than other quarters due to retiree health and Other Post - Employment Benefits
(OPEB) payments that are made entirely as a one -time payment in the first quarter, in addition
to a lump sum payment made to CalPERS to reduce the City's unfunded pension liability. Also,
overtime expenditures are typically higher in the first quarter due to firefighter deployments on
strike teams to wildfires within the state. These expenditures are fully reimbursable and
offsetting revenue is typically received in the second and third quarters. Lastly, personnel
expenditures for Marine Safety services and the Junior Lifeguard Program are relatively higher
during the first quarter, which encompasses most of the summer when service demand is
greater.
Table 3
General Fund expenditures (excluding transfers) through the first three months of FY 2019 -20
are approximately $638,000 lower than the same period in FY 2018 -19, as show in Table 4
below. Expenditures in the personnel category were approximately $451,000 higher than last
fiscal year mostly due to a budgeted increase in unfunded pension liability; salary increases for
employees approved by the City Council and identified in the executed Memorandums of
Understanding (MOUs) with the Service Employees International Union (SEIU) and Encinitas
Firefighters Association, and in a separate resolution for unrepresented employees; and an
increase in expenditures for Other Post - Employment Benefits (OPEB). Although year -to -date
personnel expenditures are higher than last fiscal year, this category is expected to be under
budget for the current fiscal year.
Expenditures in the contracts and services category were approximately $1.1 million lower
through the first three months of the fiscal year than during the same period last fiscal year.
This is primarily the result of a difference in the timing of payments made for the Sheriff's
contract law enforcement services. The City was not invoiced by the San Diego County
Sheriff's Department during the first quarter and no payments were recorded this fiscal year,
compared with one payment recorded in the same period of FY 2018 -19, resulting in $1.2
million more spent in for law enforcement services in the first quarter last fiscal year.
Additionally, approximately $77,000 less was spent this fiscal year than the same period last
fiscal year for street sweeping, streetlight maintenance and repairs, and storm drain
maintenance. This was primarily the result of work performed in the first quarter but not
invoiced until the second quarter and a one -time cost to perform a storm drain inventory
budgeted in FY 2018 -19. Also, the annual payment of approximately $88,000 for Hazardous
Incident Response Team services was made in the first quarter last fiscal year, but not until the
second quarter of the current fiscal year. As with personnel, this category is also under budget
for the current fiscal year.
2020 -01 -22 Item #081111 Page 4 of 31
General Fund Expenditure Summary by Category (September 30, 2019)
Budget with
Adopted
Amended
First Qtr.
Proposed
Proposed
Budget
Budget
YTD Actual
Percent Realized
Budget
Amendments
Description
2019 -20
2019 -20
2019 -20
2019 -20
Amendments
2019 -20
Personnel
$ 35,318,060 $
36,224,820 $
11,999,133
33.1%
$ 21,410
$ 36,246,230
Materials & Supplies
1,488,149
1,488,149
254,175
17.1%
-
1,488,149
Contracts & Services
32,186,035
32,339,283
2,784,836
8.6%
432,445
32,771,728
Internal Cost Allocation
421,753
421,753
105,438
25.0%
-
421,753
Capital Outlay
5,500
5,500
-
0.0%
5,500
Debt /Finance
127,025
127,025
0.0%
127,025
Expenditure Total
$ 69,546,522 $
70,606,530 $
15,143,582
21.4%
$ 453,855
$ 71,060,385
General Fund expenditures (excluding transfers) through the first three months of FY 2019 -20
are approximately $638,000 lower than the same period in FY 2018 -19, as show in Table 4
below. Expenditures in the personnel category were approximately $451,000 higher than last
fiscal year mostly due to a budgeted increase in unfunded pension liability; salary increases for
employees approved by the City Council and identified in the executed Memorandums of
Understanding (MOUs) with the Service Employees International Union (SEIU) and Encinitas
Firefighters Association, and in a separate resolution for unrepresented employees; and an
increase in expenditures for Other Post - Employment Benefits (OPEB). Although year -to -date
personnel expenditures are higher than last fiscal year, this category is expected to be under
budget for the current fiscal year.
Expenditures in the contracts and services category were approximately $1.1 million lower
through the first three months of the fiscal year than during the same period last fiscal year.
This is primarily the result of a difference in the timing of payments made for the Sheriff's
contract law enforcement services. The City was not invoiced by the San Diego County
Sheriff's Department during the first quarter and no payments were recorded this fiscal year,
compared with one payment recorded in the same period of FY 2018 -19, resulting in $1.2
million more spent in for law enforcement services in the first quarter last fiscal year.
Additionally, approximately $77,000 less was spent this fiscal year than the same period last
fiscal year for street sweeping, streetlight maintenance and repairs, and storm drain
maintenance. This was primarily the result of work performed in the first quarter but not
invoiced until the second quarter and a one -time cost to perform a storm drain inventory
budgeted in FY 2018 -19. Also, the annual payment of approximately $88,000 for Hazardous
Incident Response Team services was made in the first quarter last fiscal year, but not until the
second quarter of the current fiscal year. As with personnel, this category is also under budget
for the current fiscal year.
2020 -01 -22 Item #081111 Page 4 of 31
Table 4
General Fund YTD Expenditures -Variance by Category (Through September 30, 2019)
General Fund Transfers Summary (Septemer 30, 2019)
First Qtr.
First Qtr.
Adopted
Amended
First Qtr.
YTD Actual
YTD Actual
Revised
Description
2018 -19
2019 -20
$ Variance % Variance
Personnel
$ 11,548,396 $
11,999,133 $
450,737
3.9%
Materials & Supplies
268,195
254,175
(14,020)
-5.2%
Contracts & Services
3,859,283
2,784,836
(1,074,447)
-27.8%
Internal Cost Allocation
105,438
105,438
-
0.0%
Capital Outlay
-
-
-
0.0%
Debt /Finance
-
-
-
0.0%
Expenditure Total
$ 15,781,312 $
15,143,582 $
(637,730)
-4.0%
General Fund Transfers
Transfers involve moving budgeted appropriations between funds. Staff is not proposing any
adjustments for transfers into the General Fund for the first quarter.
Transfers Out of the General Fund consist of operating transfers, transfers for debt service
payments and transfers to fund capital projects. Staff is proposing a transfer out in the amount
of $321,621 to the Self Insurance Fund for higher than anticipated expenditures for legal
services. Additionally, staff is requesting a transfer out in the amount of $30,000 to the Capital
Projects Fund 402 for a new Public Art Sculpture project to construct pads. The FY 2018 -19
operating budget appropriated $24,000 for the installation of pads. Pad installation did not
occur before the end of the fiscal year. Table 5 below provides a summary of proposed first
quarter transfers.
Table 5
Capital Improvement Program Status Update (Attachment 6)
There are presently 122 active projects, with project -to -date expenditures totaling $46.9 million
as of September 30, 2019. Status updates and project -to -date expenditures for active projects
are provided in Attachment 6.
2020 -01 -22 Item #08R Page 5 of 31
General Fund Transfers Summary (Septemer 30, 2019)
Adopted
Amended
First Qtr.
Proposed
Revised
Budget
Budget
YTD Actual
Percent Realized
Budget
Projections
Description
2019 -20
2019 -20
2019 -20
2019 -20
Amendments
2018 -19
Transfers In
$ 2,265,863 $
2,465,379 $
503,048
20.4%
$ -
$ 2,465,379
Transfers Out
10,409,876
10,864,876
7,230,889
66.6%
351,621
10,513,255
Transfers Total
$ (8,144,013) $
(8,399,497) $
(6,727,841)
80.1%
$ 351,621
$ (8,047,876)
Capital Improvement Program Status Update (Attachment 6)
There are presently 122 active projects, with project -to -date expenditures totaling $46.9 million
as of September 30, 2019. Status updates and project -to -date expenditures for active projects
are provided in Attachment 6.
2020 -01 -22 Item #08R Page 5 of 31
Proposed Budget Adjustments (Attachment 2)
Detailed explanations for each proposed budget amendment (arranged b y
and Division) are included in Attachment 2. Table 6 below provides a
proposed operating budget amendments by fund, with additional
Attachment 2:
Table 6
Fund, Department
summary of all the
detail provided in
First Quarter Operating Budget Amendment Summary - All Funds
Revenue
Expenditure
Fund Balance
Increase
Increase
Increase
Description
(Decrease)
(Decrease)
(Decrease)
General Fund (101)
$ 584,360
$ 453,855
$ 130,505
Recycling, Solid Waste & HHW Fund (214)
-
91,219
(91,219)
Community Development Block Grant Fund (222)
94,400
94,400
-
Capital Improvement Funds (401/402)
-
30,000
(30,000)
CSD Operations Fund (511)
-
77,675
(77,675)
ESD Operations Fund (521)
-
21,776
(21,776)
ESD Capital Replacement Fund (522)
-
76,813
(76,813)
Pacific Pines Affordable Housing Fund (561)
-
4,000
(4,000)
Self Insurance Fund (601)
-
321,621
(321,621)
Fleet Maintenance Program Fund 621
-
5,253
5,253
Operating Budget Amendment Total
$ 678,760
$ 1,176,612
$ (497,852)
Proposed Adjustments to Transfers between Funds (Attachment 3)
In addition to the first quarter appropriations, several budget transfers have been identified
which require City Council approval. The transfers are summarized below in Table 7 and
detailed in Attachment 3:
Table 7
Fund Transfer Amendments - First Quarter
Transfer In
Transfer Out
Increase
Increase
Fund
(Decrease)
(Decrease)
General Fund (101)
$ -
$ 351,621
Highway Users Tax Allocation Fund (201)
-
-
Federal Capital Grant Fund (223)
-
-
Traffic Mitigation Fees Fund (233)
-
-
Encinitas Landscape and Lighting District Fund (295)
-
-
Capital Improvements Fund (401)
-
-
Capital Improvements Fund (402)
30,000
-
Facilities Maintenance Fund (403)
-
-
Self Insurance Fund 601
321,621
-
Fund Transfer Amendments Total
$ 351,621
$ 351,621
ENVIRONMENTAL CONSIDERATIONS:
The action being considered by the City Council is exempt from the California Environmental
Quality Act (CEQA) because it is not a "project" under Section 15378(b)(5) of CEQA Guidelines.
The action involves an organizational or administrative activity of government that will not result
in the direct or indirect physical change in the environment.
2020 -01 -22 Item #081111 Page 6 of 31
ATTACHMENTS:
1. Resolution No. 2020 -08 titled "A Resolution of the City Council of the City of Encinitas
Amending the Fiscal Year 2019 -20 Budget"
2. FY 2019 -20 Proposed Operating Budget Amendments — First Quarter
3. FY 2019 -20 Proposed Fund Transfer Amendments — First Quarter
4. FY 2019 -20 Summary of Budgetary Fund Balance
5. Schedule C: Detail of General Fund Revenues, Expenditures and Transfers
6. FY 2019 -20 YTD Capital Improvement Program Status Report — First Quarter
2020 -01 -22 Item #081111 Page 7 of 31
Attachment 1
RESOLUTION NO. 2020 -08
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ENCINITAS
AMENDING THE FISCAL YEAR 2019 -20 BUDGET
WHEREAS, on June 12, 2019, the City Council of the City of Encinitas
adopted Resolution Number 2019 -43 adopting the budget for Fiscal Year 2019 -20;
and
WHEREAS, changes in anticipated revenues and /or expenditures of the City
of Encinitas necessitates amendments to the appropriations for Fiscal Year 2019 -20;
and
WHEREAS, budgeted expenditures do not exceed anticipated revenue and
available fund balance; and
WHEREAS, the City Council has reviewed the proposed Fiscal Year 2019 -20
budget amendments.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
Encinitas that the budget amendments for Fiscal Year 2019 -20 as contained in
Exhibit A to this resolution are hereby adopted.
PASSED, APPROVED AND ADOPTED this 22nd day of January, 2020 by the
City Council of the City of Encinitas, State of California.
Catherine S. Blakespear, Mayor
ATTEST:
Kathy Hollywood, City Clerk
Leslie E. Devaney, City Attorney
2020 -01 -22 Item #081111 Page 8 of 31
CERTIFICATION: I, Kathy Hollywood, City Clerk of the City of Encinitas, California, do
hereby certify under penalty of perjury that the foregoing Resolution was duly adopted at
a regular meeting of the City Council on the 22nd day of January, 2020 by the following
vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Kathy Hollywood, City Clerk
2020 -01 -22 Item #08R Page 9 of 31
EXHIBIT A - RESOLUTION 2020 -08
Fund Name Fund Organization Object
Project Description
Department
Revenue
Expenditure
Code Code
No.
(Division)
Increase
Increase
(Decrease)
(Decrease)
1 GENFUND 101 51440 343.1
Higher than anticipated revenues from building
Development
$ 275,000
inspection fees.
Services
(Building and Code
Enforcement)
2 GENFUND 101 51440 343.2
Indirect administrative cost recovery for higher than
Development
$ 82,500
anticipated building inspection fee revenue.
Services
(Building and Code
Enforcement)
3 GENFUND 101 51440 432.1
Corresponding increase in expenditures for building
Development
$
275,000
services, based on increased activity.
Services
(Building and Code
Enforcement)
4 GENFUND 101 80810 432.2
Transferring funds back to the Building and Code
Parks, Recreation
$
(25,000)
Enforcement division from the Parks, Recreation, and
and Cultural Arts
Cultural Arts department for the clean -up and
(Park Maintenance)
abatement of sensitive habitat areas on private
property.
5 GENFUND 101 51440 432.2
Transferring funds back to the Building and Code
Development
$
25,000
Enforcement division from the Parks, Recreation, and
Services
Cultural Arts department for the clean -up and
(Building and Code
abatement of sensitive habitat areas on private
Enforcement)
property.
6 GENFUND 101 80856 346.1
Increase revenue projections for Community Center
Parks, Recreation
$ 26,000 $
18,000
programs as a result of increased program
and Cultural Arts
participation.
(Community Center
Programs)
7 GENFUND 101 SO861 346.1
Increase revenue projections for Senior Center
Parks, Recreation
$ 42,000 $
29,600
programs as a result of increased program
and Cultural Arts
participation.
(Senior Center
Programs)
8 GENFUND 101 80876 346.1
Increase revenue projections for Satellite Facility
Parks, Recreation
$ 158,860 $
117,345
programs as a result of increased program
and Cultural Arts
participation.
(Sat. Fac. Programs)
9 GENFUND 101 80877 411.3
Decrease temporary salaries in Satellite Facility
Parks, Recreation
$
(7,000)
Programs and appropriate funds in temporary salaries.
and Cultural Arts
(Sat. Fac. Programs)
10 GENFUND 101 80840 411.3
Increase temporary salaries in the Recreation Programs
Parks, Recreation
$
7,000
division.
and Cultural Arts
(Recreation
Programs)
11 GENFUND 101 80881 432.1
Reduce Cultural Arts budget as the contracts for public
Parks, Recreation
$
(13,500)
art installations will not occur in FY 2019 -20. Staff
and Cultural Arts
proposes creating a new CIP for installations.
(Cultural Arts)
12 GENFUND 101 71600 411.3
Part -time coverage for Program Assistant while on
Public Works
$
21,410
extended medical leave.
(Administration)
13 GENFUND 101 71600 432.2
Expenditures for utilities, pest control and fence and
Public Works
$
6,000
glass repairs at Pacific View facility.
(Administration)
14 SOLIDWASTE 214 71623 431.1
Consulting services for conducting gap analysis and
Public Works (Solid
$
55,000
make recommendations for any resources needed to
Waste)
implement state - mandated organic waste diversion
program.
15 SOLIDWASTE 214 71623 431.1
Increase budget appropriation for stormwater pollution
Public Works (Solid
$
27,984
prevention education (SWPPP) program.
Waste)
16 SOLIDWASTE 214 71623 431.1
Additional funding for Zero Waste Fair and janitorial
Public Works (Solid
$
3,720
services for workshops held at the EUSD Farm Lab.
Waste)
17 SOLIDWASTE 214 71623 431.1
Increase budget appropriation for a Citywide gleaning
Public Works (Solid
$
4,515
event for residents.
Waste)
18 CDBGGRANT 222 00000 398.1
Change in amount of CDBG grant fund allocated to the
Development
$ 1,620
Fair Housing program currently being provided by Legal
Services
Aid Society.
(Advanced Planning
and Housing)
2020 -01 -22 Item #0811 Page 10 of 31
EXHIBIT A - RESOLUTION 2020 -08
Fund Name Fund Organization Object
Project Description
Department
Revenue Expenditure
Code Code
No.
(Division)
Increase Increase
(Decrease) (Decrease)
19 CDBGGRANT 222 51470 431.1
Change in amount of CDBG grant fund allocated to the
Development
$ 1,620
Fair Housing program currently being provided by Legal
Services
Aid Society.
(Advanced Planning
and Housing)
20 CDBGGRANT 222 00000 331.1
Two CDBG program sub - recipients were awarded funds
Development $
60,000
in previous fiscal year for facility improvement projects
Services
they were unable to start. Projects are to be completed
(Advanced Planning
this fiscal year.
and Housing)
21 CDBGGRANT 222 51470 494.1
Two CDBG program sub- recipients were awarded funds
Development
$ 60,000
in previous fiscal year for facility improvement projects
Services
they were unable to start. Projects are to be completed
(Advanced Planning
this fiscal year.
and Housing)
22 CDBGGRANT 222 00000 331.1
Adding funds to reflect true running balance of the
Development $
32,780
Residential Rehabilitation Program. Funding remaining
Services
at Fiscal Year end 2018 -19 being added to available
(Advanced Planning
program balance.
and Housing)
23 CDBGGRANT 222 51470 494.31
Adding funds to reflect true running balance of the
Development
$ 8,900
Residential Rehabilitation Program. Funding remaining
Services
at Fiscal Year end 2018 -19 being added to available
(Advanced Planning
program balance.
and Housing)
24 CDBGGRANT 222 51470 494.32
Adding funds to reflect true running balance of the
Development
$ 13,880
Residential Rehabilitation Program. Funding remaining
Services
at Fiscal Year end 2018 -19 being added to available
(Advanced Planning
program balance.
and Housing)
25 CDBGGRANT 222 51470 494.33
Adding funds to reflect true running balance of the
Development
$ 10,000
Residential Rehabilitation Program. Funding remaining
Services
at Fiscal Year end 2018 -19 being added to available
(Advanced Planning
program balance.
and Housing)
26 CIP -NEW 402 95101 540
TBD New appropriation in CIP Fund 402 for the construction
Parks, Recreation
$ 30,000
of public art pedestals that did not occur in FY 2018 -19.
and Cultural Arts
(Cultural Arts)
27 CSDOPS 511 71661 432.2
Additional appropriation for San Elijo JPA CSD pump
Public Works (CSD
$ 42,008
station maintenance.
Operations)
28 CSDOPS 511 71661 435.2
San Elijo JPA FY19 Close -out (difference between final
Public Works (CSD
$ 35,667
close -out and amount budgeted).
Operations)
29 ESDOPS 521 71661 432.2
Additional appropriation for ESD share of Batiquitos
Public Works (ESD
$ 21,776
Pump Station operations /maintenance costs.
Operations)
30 ESDREPL 522 96662 540
CE17C Additional appropriation for ESD Share of Poinsettia
Public Works (ESD
$ 76,813
Gravity Line rehabilitation costs (project CE17C).
Capital
Replacement)
31 PACPINES 561 51480 432.2
Additional funding needed to cover HOA increase.
Development
$ 4,000
Services
(Advanced Planning
and Housing)
32 SELFINS 601 20340 431.23
Increase to the City Attorney budget needed based on
City Manager
$ 321,621
activity of actual costs for attorney services projected
(Risk Management)
through June 30, 2020.
33 FLEETMAINT 621 71670 476
Replacement of air compressor.
Public Works (Fleet
$ 5,253
Maintenance
Total - Budget Amendments
$
678,760 $ 1,176,612
2020 -01 -22 Item #0811 Page 11 of 31
EXHIBIT A - RESOLUTION 2020 -08
Fund Name
Fund
Organization
Object
Project Description
Department
Revenue
Expenditure
Code
Code
No.
(Division)
Increase
Increase
(Decrease)
(Decrease)
34 GENFUND
101
90099
498.2
Transfer out of the General Fund and create a new CIP
Parks, Recreation
$ 30,000
project for the construction of the public art pedestals.
and Cultural Arts
(Cultural Arts)
35 CIP -NEW
402
00000
398.2
Transfer in to Capital Improvements Program Fund 402
Parks, Recreation
$ 30,000
for the construction of the public art pedestals.
and Cultural Arts
(Cultural Arts)
36 GENFUND
101
90900
498.1
Transfer out of the General Fund to Self Insurance Fund
City Manager
$ 321,621
for higher than anticipated expenditures for attorney
services.
(Risk Management)
37 SELFINS
601
00000
398.1
Transfer in to Self Insurance Fund for higher than
City Manager
$ 321,621
anticipated expenditures for attorney services.
(Risk Management)
Total - Transfers
$ 351,621
$ 351,621
2020 -01 -22 Item #0811 Page 12 of 31
ATTACHMENT 2
FY 2019 -20 Proposed Operating Budget Amendments - First Quarter
Revenue Expenditure Fund Balance
Department Increase Increase Increase
Description (Division) Decrease Decrease Decrease
General Fund (101)
Several large projects have generated higher than anticipated revenues Development $ 357,500 $ 275,000 $ 82,500
from building inspection fees, including One Oak Rancho Summit Services
Estates, Woodridge Farms, Aldi, Inc. and the Encinitas Beach Hotel. (Building and Code
Enforcement)
Higher than anticipated participation in recreation Community Center Parks, Recreation $ 226,860 $ 164,945 $ 61,915
and Satellite Facility programs, resulting in higher than anticipated and Cultural Arts
revenue from registration fees and expenditures for instructors.
Contracts for public art installations will not be executed in FY 19 -20. Parks, Recreation $ (13,500) $ 13,500
Staff is proposing creating a work project in the 402 Fund and and Cultural Arts
eliminating the operating budget appropriation. (Cultural Arts)
Transferring the budget appropriation back to the Development Parks, Recreation $ (25,000) $ 25,000
Services department from the Parks, Recreation and Cultural Arts and Cultural Arts
department for the clean -up and abatement of sensitive habitat areas (Park
on private property. Maintenance)
Development $ 25,000 $ (25,000)
Services
(Building and Code
Enforcement)
Decreasing temporary salaries in Satellite Facility Programs and Parks, Recreation $ (7,000) $ 7,000
transferring the funds to Recreation temporary salaries. and Cultural Arts
(Satellite Facility
Programs)
Parks, Recreation $ 7,000 $ (7,000)
and Cultural Arts
(Rec Facility
Programs)
Temporary coverage provided for a Program Assistant while on Public Works $ 21,410 $ (21,410)
extended medical leave. (Administration)
Expenditures for utilities, pest control and fence and glass repairs at Public Works $ 6,000 $ (6,000)
Pacific View facility. (Administration)
Total General Fund (101)
2020 -01 -22
$ 584,360 $ 453,855 $ 130,505
Item #0811 Page 13 of 31
ATTACHMENT 2
FY 2019 -20 Proposed Operating Budget Amendments - First Quarter
Revenue Expenditure Fund Balance
Department Increase Increase Increase
Description (Division) Decrease Decrease Decrease
Recycling, Solid Waste & Household Hazardous Waste Fund (214)
Staff is requesting budget amendments for the following: Public Works $ 91,219 $ (91,219)
1. Consulting services for conducting a gap analysis and providing
recommendations for implementing state - mandated organic waste
diversion program requirements (SB1383).
2. Additional consultant hours for producing the Zero Waste Fair and
services for workshops held at the Encinitas Union School District
(EUSD) Farm Lab (the host site). EUSD is now passing along the costs
for opening and closing the facility and providing janitorial services.
3.Stormwater pollution prevention education (SWPPP) program costs
that were previously funded by Cal Recycle used oil grant, but are no
longer funded under the grant program due to changes in eligibility
requirements late last year.
4. Contract for producing and hosting a Citywide gleaning event for
residents that includes community outreach and education.
Total Recycling, Solid Waste & Household Hazardous Waste Fund $ $ 91,219 $ (91,219)
(214)
Community Development Block Grant Fund 222
Change in amount of CDBG grant fund allocated to the Fair Housing Development $ 94,400 $ 94,400 $
program currently being provided by Legal Aid Society. This is Services
contained within the 20% of the CDBG grant amount allotted towards (Advanced
administrative costs of the program. Plannin
Total Community Development Block Grant Fund (222) $ 94,400 $ 94,400 $ -
Capita Improvements Funds (401/402/403)
Create a New CIP for the construction of public art pedestals, which Parks, Recreation $ 30,000 $ (30,000)
was previously budgeted in the operating budget. and Cultural Arts
(Cultural Arts)
Total Capital Improvements Funds (401/402/403)
CSD Operations Fund (511)
$ - $ 30,000 $ (30,000)
San Elijo JPA CSD pump station maintenance. SEJPA adopted budget Public Works $ 42,008 $ (42,008)
was $42,008 higher than anticipated. City (CSD) budget was based on (Wastewater
SEJPA draft received 3/13/19. Staff is adjusting the budget to reflect Operations)
the adopted budget, which occurred after adoption of the City's budget
in June.
San Elijo JPA FY19 close -out for treatment costs (the difference Public Works $ 35,667 $ (35,667)
between final actual and estimated amounts), based on actual flows. (Wastewater
Operations)
Total CSD Operations Fund (511) $ - $ 77,675 $ (77,675)
2020 -01 -22 Item #0811 Page 14 of 31
ATTACHMENT 2
FY 2019 -20 Proposed Operating Budget Amendments - First Quarter
Revenue Expenditure Fund Balance
Department Increase Increase Increase
Description (Division) Decrease Decrease Decrease
Operations Fund 521
Leucadia Wastewater District FY 2018 -19 close -out for ESD's share of Public Works $ 21,776 $ (21,776)
Batiquitos Pump Station operations /maintenance costs that were billed (Wastewater
subsequent to the City's FY 2018 -19 year -end close. Operations)
Total ESD Operations Fund (521)
ESD Capital Replacement Fund 522
$ $ 21,776 $ (21,776)
Staff is adjusting the budget to reflect the adopted budget, which Public Works $ 76,813 $ (76,813)
occurred after adoption of the City's budget on June 12, 2019. Staff is (Wastewater
requesting an amendment to the original budget of $169,600 for ESD's Operations)
Share of Poinsettia Gravity Line rehabilitation costs (project CE17C).
This project is billed to ESD by Leucadia Wastewater District.
Total ESD Capital Replacement Fund (522)
Pacific Pines Affordable Housing Fund 561
$ $ 76,813 $ (76,813)
HOA fees were increased 18% as of January 1, 2020 for the 16 Development $ 4,000 $ (4,000)
Housing Authority owned units at the Pacific Pines condominium Services
complex. Additional funding needed to cover increases. (Advanced
Plannin
Total Pacific Pines Affordable Housing Fund (561) $ - $ 4,000 $ (4,000)
Self Insurance Fund 601
An increase to the City Attorney budget is needed based on activity of City Manager (Risk $ 321,621 $ (321,621)
actual costs for attorney services projected through June 30, 2020. Management)
Total Self Insurance Fund 601
Fleet Maintenance Program Fund 621
$ $ 321,621 $ (321,621)
Replacement of an air compressor that failed but not budgeted for in FY Public Works $ - $ 5,253 $ (5,253)
2019 -20. (Fleet
Maintenance
Total Fleet Maintenance Program Fund (621)
Total All Funds
2020 -01 -22
$ - $ 51253 $ (5,253)
$ 678,760 $ 1,176,612 $ (497,852)
Item #0811 Page 15 of 31
ATTACHMENT 3
FY 2019 -20 Proposed Fund Transfer Amendments - First Quarter
Transfer In Transfer Out
Increase Increase
Description Department (Decrease) (Decrease)
Capital Improvement Funds (401/402/403)
Parks, Recreation
and Cultural Arts
(Cultural Arts)
General Fund (101) $ 30,000
Capital Improvement Fund 402 $ 30,000
City Manager
(Risk
Management)
General Fund (101) $ 321,621
Self Insurance Fund 601 $ 321,621
Total Transfers
$ 351,621 $ 351,621
2020 -01 -22 Item #0811 Page 16 of 31
City of Encinitas ATTACHMENT 4
Summary of Budgetary Fund Balance
FY 2019 -2020
FY 2019 -20 Council Action
2020 -01 -22 Item #0811 Page 17 of 31
Increase
(Decrease) to
Available Fund
Description
Meeting Date
Resolution #
Fund Balance
Balance
Actual Beginning Fund Balance, 7/1/19
24,422,331
Less: Contingency Reserve
(13,999,980)
Budget Stabilization Reserve
(1,545,909)
Nonspendable Reserve
(267,211)
CIP Carryover Reserve
CIP Carryover Reserve
8,609,231
Available Beginning Fund Balance, 711119
FY 2019 -20 Original Budgets Adopted
6/12/19
2019 -43
(395,067)
8,214,164
Less FY19 Encumbrance Carryovers
(13,248)
FY 2019 -20 Budget Adjustments by Council:
1. Approval of SEIU MOU including Unrepresented (posted with orig budget)
6/19/19
2019 -51
(436,204)
7,777,960
2. Fire Chief Officers Compensation (posted with orig budget)
6/19/19
2019 -54
(12,175)
7,765,785
3. City Manager Agreement Amendment (posted with orig budget)
6/19/19
2019 -57
(5,001)
7,760,784
4. San Elijo Emergency Bridge Repair Project CX20A
8/21/19
2019 -69
(200,000)
7,560,784
5. NCTD ROW Drainage Repairs and Improvements Project CD20A
8/28/19
2019 -72
(150,000)
7,410,784
6. Senior Nutrition Meal Contract
8/28/19
2019 -77
(5,000)
7,405,784
7. Census 2020 Complete Count Grant
9/11/19
2019 -82
-
7,405,784
8. Plan Review Services
9/11/19
2019 -73
(140,000)
7,265,784
9. S. Coast Hwy 101 Safety and Mobility Improvements Project CS20E
9/25/19
2019 -81
(100,000)
7,165,784
10. Climate Action Plan (CAP) Mitigation Measures
10/23/19
2019 -84
(87,360)
7,078,424
11. Homeless Action Plan Consulting Services
10/23/19
2019 -83
(75,000)
7,003,424
12. School Crossing Guards
10/30/19
2019 -93
(18,000)
6,985,424
13. El Portal Undercrossing Project CS16F
10/30/19
2019 -90
(189,228)
6,796,196
14. SEJPA Information Technology Maintenance and Support
11/13/19
2019 -89
8,554
6,804,750
15. El Camino Real Mobility Improvements
11/13/19
2019 -97
(76,722)
6,728,028
16. Rancho Santa Fe Rd Traffic Analysis Project CS18E
12/13/19
2019 -104
(50,000)
6,678,028
17. North Leucadia/ Saxony Canyon Fast Response Vehicle Pilot Program
12/18/19
2019 -106
(298,146)
6,379,882
18. Morning Sun Drive & Woodside Ln ADA Improvements Project CS19B
12/18/19
2019 -108
(500,000)
5,879,882
19. First Quarter Budget Amendments (pending)
1122119
2020 -08
(221,116)
5,658, 766
20. S. Coast Hwy 101 Safety and Mobility Improvements (pending)
1122120
2020 -04
(431,292)
5,448,590
21. Additional Funding San Elijo Bridge Repair Emergency Project (pending)
1122120
2020 -02
(46,883)
5,401,707
22. Additional Lump Sum Payment to CaIPERS (pending)
1122120
2020 -06
(500,000)
4,901,707
23. Leaf Blower Rebate Program (pending)
1122120
2020 -05
10,000
4,891,707
Projected Available Fund Balance 6/30/2020
(3,938,640)
4,891,707
2020 -01 -22 Item #0811 Page 17 of 31
ATTACHMENT 5
Schedule C: General Fund Revenue, Expenditures and Transfers Detail
2020 -01 -22 Item #0811 Page 18 of 31
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
Adapted
Budget
Amended
Actual
Budget
Budget
Budget
Amendment
Budget
Amounts
$ Variance
6/12/19
Over /(Under)
YTD
YTD
REVENUE
TAX REVENUE
1 PROPERTY TAXES
$ 48,366,974
$ $
48,366,974 $
892,911
$ (47,474,063)
1.8%
2 DOCUMENTARY TRANSFER TAXES
520,000
520,000
48,555
(471,445)
9.3%
3 SALES TAXES
13,677,709
13,677,709
1,761,175
(11,916,534)
12.91/6
4 TRANSIENT OCCUPANCY TAX
2,131,887
2,131,887
470,872
(1,661,015)
22.11/6
5 FRANCHISE FEES
2,230,414
2,230,414
41,547
(2,188,867)
1.9%
6 TAX REVENUE TOTAL
66,926,984
66,926,984
3,215,060
(63,711,924)
4.8%
OTHER REVENUE
.
7 LICENSES AND PERMITS
280,200
280,200
101,963
(178,237)
36.4%
8 INTERGOVERNMENTAL REVENUE
616,547
616,547
116,451
(500,096)
18.9%
9 CHARGES FOR SERVICES
7,354,684
7,354,684
2,489,002
(4,865,682)
33.8%
10 FINES AND PENALTIES
709,753
709,753
152,140
(557,613)
21.4%
11 USE OF MONEY
847,489
847,489
448,277
(399,212)
52.9%
12 OTHER REVENUE
559,811
559,811
79,745
(480,066)
14.2%
13 OTHER REVENUE TOTAL
10,368,484
10,368,484
3,387,578
(6,980,906)
32.7%
14 REVENUE TOTAL
77,295,468
77,295,468
6,602,638
(70,692,830)
8.5%
EXPENDITURES
GENERAL GOVERNMENT
15 CITYCOUNCIL - ADMINISTRATION
477,736
477,736
115,526
(362,210)
24.21/6
16 CITY COUNCIL - CITY ATTORNEY
380,000
380,000
55,663
(324,337)
14.61/6
17 CITYMANAGER - ADMINISTRATION
1,149,956
1,149,956
220,046
(929,910)
19.11/6
18 CITY MANAGER - ECONOMIC DEV
103,000
103,000
10,833
(92,167)
10.5%
19 CITY MANAGER - ENVIRONMENTAL SVC
180,944
180,944
34,593
(146,351)
19.11/6
20 CITY MANAGER - HUMAN RESOURCES
882,136
882,136
175,957
(706,179)
19.91/6
21 CITY MANAGER- INFORMATION TECHNOLOGY
2,661,571
2,661,571
629,646
(2,031,925)
23.79/6
23 CITYCLERK - ADMINISTRATION
431,114
431,114
91,143
(339,971)
21.11/6
24 CITY CLERK - ELECTIONS
3,200
3,200
-
(3,200)
0.0%
25 FINANCE - ADMINISTRATION
2,015,008
2,015,008
427,208
(1,587,800)
21.21/6
26 GENERAL GOVERNMENT TOTAL
8,284,665
8,284,665
1,760,615
(6,524,050)
21.3%
DEVELOPMENT SERVICES
27 DEV SVC- DIRECTOR
345,947
345,947
80,627
(265,320)
23.3%
28 DEV SVC- PLAN -ADMIN SVCS
427,289
-
427,289
98,307
(328,982)
23.D%
29 DEV SVC- PLAN -LAND DEVELOPMENT
2,592,435
140,000
2,732,435
548,082
(2,184,353)
20.1%
30 DEV SVC- PLAN - REGULATORY PERMIT
135,570
-
135,570
31,110
(104,460)
22.9%
31 DEV SVC- PLAN - APPLICANT DEPOSIT
5,000
5,000
-
(5,000)
O.D%
32 DEV SVC- PLAN -ADV PLANNING -HSG
676,728
676,728
111,495
(565,233)
16.5%
33 DEV SVC- PLAN - BUILDING & CODE
2,276,268
2,276,268
SSO,124
(1,726,144)
24.2%
34 DEV SVC- PLAN - PARKING CITATION
113,SOO
-
113,SOO
8,561
(104,939)
7.5%
35 DVCSVC -ENG -CITY ENGINEER
1,218,777
13,248
1,232,025
205,553
(1,026,471)
16.7%
36 DEV SVC -ENG- TRAFFIC ENGINEERNG
688,204
-
688,204
133,902
(554,302)
19.5%
38 DEV SVC -ENG- INSPECTIONS
1,285,604
-
1,285,604
144,756
(1,140,849)
11.3%
40 DEVELOPMENT SERVICES TOTAL
9,765,322
153,248
9,918,570
1,912,517
(8,006,053)
19.3%
2020 -01 -22 Item #0811 Page 18 of 31
ATTACHMENT 5
Schedule C: General Fund Revenue, Expenditures and Transfers Detail
2020 -01 -22 Item #0811 Page 19 of 31
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
FY 2019 -20
Adopted
Budget
Amended
Actual
Budget
Budget
Budget
Amendment
Budget
Amounts
$ Variance
6/12/19
Over /(Under)
YTD
YTD
PUBLIC SAFETY
41 PUBLIC SAFETY -LAW ENFORCEMENT
15,997,406
15,997,406
48,958
(15,948,448)
0.3%
42 PUBLIC SAFETY - FIREADMIN
565,248
565,248
140,642
(424,606)
24.91/6
43 PUBLIC SAFETY -FIRE OPERATIONS
13,999,898
13,999,898
4,481,395
(9,518,503)
32.01/6
44 PUBLIC SAFETY -LOSS PREVENTION
680,509
680,509
154,095
(526,414)
22.61/6
45 PUBLIC SAFETY - DISASTER PREP
184,501
184,501
16,653
(167,848)
9.0%
46 PUBLIC SAFETY - MARINE SAFETY
1,359,098
1,359,098
444,070
(915,028)
32.7%
47 PUBLIC SAFETY -JR LIFEGUARDS
259,301
259,301
111,896
(147,405)
43.21/6
48 PUBLIC SAFETY TOTAL
33,045,961
33,045,961
5,397,709
(27,648,252)
16.3%
PUBLIC WORKS
49 PUBLIC WORKS - ADMINISTRATION
456,020
456,020
111,199
(344,821)
24.4%
50 PUBLIC WORKS- ENVIRONMENTAL
5,840
5,840
-
(5,840)
0.0%
51 PUBLIC WORKS - STREET MAINT
3,075,008
3,075,008
342,780
(2,732,228)
11.1%
52 PUBLIC WORKS -FAC MAINT CVC CTR
450,145
450,145
110,685
(339,460)
24.6%
53 PUBLIC WORKS -FAC MAINT FIRE ST
312,001
312,001
61,962
(250,039)
19.9%
54 PUBLIC WORKS -FAC MAINT PW YRD
181,744
181,744
31,081
(150,663)
17.1%
55 PUBLIC WORKS -FAC MAINT LIBRARY
337,995
337,995
47,293
(290,702)
14.0%
56 PUBLIC WORKS -COMM CTR & PARKS
361,850
361,850
68,130
(293,720)
18.8%
57 PUBLIC WORKS -STORM WATER MAINT
669,624
669,624
116,578
(553,046)
17.4%
58 PUBLIC WORKS -STORM WATER FLOOD
91,677
91,677
26,913
(64,764)
29.4%
59 PUBLIC WORKS- STORMWATER PROG
809,216
809,216
126,753
(682,463)
15.7%
60 PUBLIC WORKS TOTAL
6,751,120
6,751,120
1,043,374
(5,707,746)
15.5%
PARKS, RECREATION & CULTURAL ARTS
.
61 PARKSREC - ADMINISTRATION
1,210,025
1,210,025
285,697
(924,328)
23.61/6
62 PARKS REC - PARK MAINTENANCE
2,412,460
2,412,460
402,475
(2,009,985)
16.79/6
63 PARKS REC - BEACH MAINTENANCE
701,447
701,447
75,486
(625,961)
10.8%
64 PARKSREC - TRAIL MAINTENANCE
300,036
300,036
17,797
(282,239)
5.9%
65 PARKS REC- RECREATION PROGRAMS
481,509
481,509
103,363
(378,146)
21.59/6
66 PARKS REC - COMM CENTER OPER
861,665
861,665
179,867
(681,798)
20.91/6
67 PARKS REC - COMM CENTER PROGRAMS
306,207
306,207
116,348
(189,859)
38.01/6
68 PARKS REC - COMM CENTER RENTALS
97,471
97,471
19,371
(78,100)
19.91/6
69 PARKSREC - SENIOR CENTER
232,190
232,190
39,727
(192,463)
17.1%
70 PARKS REC - REC FACILITY PROGRAMS
657,217
657,217
344,085
(313,132)
52.41/6
71 PARKSREC - CULTURAL ARTS
295,141
295,141
47,024
(248,117)
15.99/6
72 PARKS, REC & CULTURAL ARTS TOTAL
7,555,368
7,555,368
1,631,241
(5,924,127)
21.6%
NON - DEPARTMENTAL
73 NON DEPT - CENTRAL PURCHASES
103,798
103,798
103,798
100.0%
74 NON DEPT - SHARED EXPENSES
4,493,668
4,493,668
4,493,668
100.0%
75 NON - DEPARTMENTAL TOTAL
4,597,466
-
4,597,466
4,597,466
100.0%
76 EXPENDITURES TOTAL
69,999,902
153,248
70,153,150
16,342,922
(53,810,227)
23.3%
77 EXCESS OF REVENUE OVER EXPENDITURES
7,295,566
(153,248)
7,142,319
(9,740,284)
(16,882,603)
- 136.4%
TRANSFERS
78 TRANSFERS IN
2,265,863
199,516
2,465,379
503,048
(1,962,331)
20.41/6
79 TRANSFERS OUT
(10,409,876)
(455,000)
(10,864,876)
(7,230,889)
3,633,987
66.61/6
80 TRANSFER TOTAL
(8,144,013)
(255,484)
(8,399,497)
(6,727,840)
1,671,656
80.1%
81 NET INCREASE (DECREASE) TO FUND BALANCE
$ (848,447) $
(408,732) $
(1,257,179) $
(16,468,125) $
(15,210,946)
1309.9%
2020 -01 -22 Item #0811 Page 19 of 31
N
Q
N
Q
Q
N
N
CD
O
DO
m
T
CD
N
O
h
W
T
CD
_
ao
v
n
D3
m
O
CD
3
A
M
_O
n
X
m
O
n
-y
co
m:E
ZD
0Ef0
°may
a
w
m
<n(n,7r
m°
m
0C)
09
cn DD
0
;;
g
y
�o
{`m
N
�m
�°
cna
o
77
LD'I
w cn
N
No
cn
m
E
°-'
°
2
.°i.
0
o
G7 G7
m 3
m 7Q
1 A
..
°
°
°°
y
m
N D
�0
o
�.
m
D
° O
3 s
m_
-
`
cn
_
a
y
m
m
m
y
m
7J O
cn
O_ Ci
Cm7
_
r
v
o
Z
°
z
o
p
n
m
v
O
O
O
O O
O
O
O
O
O O
O
O
O
O
O
O
O
m
;;
m
m
n
n
n n
n
n
o
0
0
0
0
N
O
W
f0
W
CI
O
O
m A
D
O
A
D
N
p
OJ
N
p
D
>
p
03 W J
p
A
p
m
>
m
p
O J
p
0
p
m
z
C CI
m
m
m
m
m m
m
n
n
nn
n
nn
Cl)
Cl) o
Cl) o
cnocno
oz
C/)
0
Cl)
0
cn
0
Cl) cn
0 0
cn
0
cn
0
rn
0
cn
0
rn rn
0 0
rn
0
cn
0
o
m m
m m
A m
m m
<
m m
m
a m
„ a
0<
m
m<
momo
momo
��'
Z
z�
z
z�
�a
'O m
O m
G 7 m
G 7 m
O
z
z
z
z
m v
N O
O W m
�
O M
m a
_
m C
A
O
v
O
O W
N
A
O
O
(n
O p
O
p
W
p
v
O
O
O
m m v
=
-xa
A
N
A
N
A
N
6
W O
�I
GO
m
p
A
O M
V
W
03
m A
f0 d f0
C1
O
O
ww0
O
O
O
w
JO
°'
O
O
3 ° D
O
p
°
N
NO
N o
NO p
o
—
°
—
O
cfl
NO N
N
cfl
N
z
0
cfl
O y
R �
a
O
V m
" D
D
D m
cn
f 75
D
y D
y D
�n
O m
y
m
m a
2
o
m 3
O
u'
M
M
O y
O m
No N°
o
m D
_
m D
_
° m
°
D�
D�
0
0
aE
a3
n
n
O °<
O
n
m
0 3
m
y
l0 O N
<
m
m
oa
o-a
m
m
N '-'
N
m m
°O N
°
N
N °-
311
o°
n m
s
-°
G°
(°
ET
p-
T
CD
_
ao
v
n
D3
m
O
CD
3
A
M
_O
n
X
m
O
N
Q
N
Q
Q
N
N
CD
Q
DO
m
T
CD
N
h
W
N
W
N
N
N
7Q
'a
0 r
s
77
m `y
W
a
v
cn
o
r
n
o
b
03
1 3
D
D
v c
r
m
0
—
11
p
m
m
m
a
1
Co
a
M
1
n
-°o
3
X
m
m
°
m
a
1
V1
a
1
CO
A
n
o
m
m
7
2
O p
V
C D
G D
G D
a
C: U)
C: cn
C: co
'o
m a
z a
D ;u
r m
D 7D
r m
D 7D
r m
a
D n
D n
D n
m
i z �
z
� z
U p
cn
cn
m v
N O
O W m
Z; O M
a
N
N
W O
?
OS
O
O
O
O
O
W
O
m m �
a
o c
w
N
W w
O d
R V
m
t0
(T
of m
N N O
H
03
m A
w
w
f0 d f0
o m m
A
O
N
v
0
O
o,
3
3 m n
cn
m
m
s< m�
In a (7� No w ml3 C,7 m �n D
5 �°(7pN G�py ° p
y' a]_
CI 3
o �,
o° o N o N 3. o o G7 0 (7 m y o o a n
m
y
o
O 00
v n y s m
2 o
nsD
o on�N
.".
n o n �, N.
�< o cn o °° rn
m o a a
s
o o m n m
n v v s v
j
W
c.
No
_.
n
of rn
[n y a 3 s o v < <
-o
c 0
I (nom not
m
FD
so m0 pcfl y y r= a
3
�mnno
FD
u�i < O j tD N
a cn o
N
M N � N
� O � cn cfl N
T
N
O_
O
v
n
CS
CS
O
A
3
A
M
_O
n
X
m
O
N
N
Q
Q
N
N
CD
Q
DO
m
T
CD
N
N
0
h
W
T
N
O_
v
n
D3
m
O
A
3
A
M
_Q
n
X
m
O
N
10
N
Oo
N
J
N
T
N
Cn
N
A
W
W
cn
y
O D
m
m
�
A ¢
v
0>
Tn
o
�
-m
y
a
m
n
v
a
cn
X
20
�
N
m
m
a
m
°
0
y
n
to
D
01
W
01
D
A
W
A
D
D
z
e C)
W O
mm
w O
mm
w O
mm
W O
mm
W O
mm
y O
mm
O 2
am
7J<
A<
A<
7J<
7J<
A<
G m
G m
G m
G m
G m
G m
ma
Z a
m 0
m O
m 0
m 0
m 0
-o O
y
z-a
'O Ef
z
O m
z
O m
z
G 7 m
-
z
G 7 m
�
z m
3 a
m
m
z
z
z
z
z
z
c�
m �
N O
O W m
Z; - a M
to
W
to
W � p
m
O
O
O
W
W
O
O
O
O
m
cn
m m �
W
W
D]
D]
(O
v
W
m
O
W
(O
N
O d
m V
O 1 �•
W
D]
tip
V
3 3 y
N
O
(T
(T
N f0 O
H
03
m A
f0 d m
V
N
A
f0
O
v
(n
W
M IG
�I
O
co
C1
p
y
� a
m
— G O y
m mi x-° Ua s
m
::k
N o o
y d N
k o
m
_
_
a
m m
m
-o m o m
0
m o o
c
3 Q
s
z
m
o
7J
f: a q ul
a
O
v n y <.
m
m .�-�. (7 m m
a
m
_
A
o 3 Q
°' N
m n
n cao
No �° m y
n
c z
n o
C
m a
o
`
in
m m
n
m a
o O
(0 m `G
I
o
T
N
O_
v
n
D3
m
O
A
3
A
M
_Q
n
X
m
O
N
Q
N
Q
Q
N
N
If
CD
Q
DO
m
T
CD
N
W
0
h
W
T
CD
_
v
n
D3
m
O
A
3
CD
M
_O
n
X
m
O
N
N
A
)O
A
Oo
A
J
A
T
A
N
A
A
A
W
A
N
A
A
W
)O
W
Oo
W
J
W
T
W
N
W
A
W
W
W
N
W
W
0
T
z
U)
�
W
T
p
W
-u m
C) cf <
D
CA
m
� �
�
p
C/)
z
�
C!)
�
CA
o
n
D
s
E.
o
5
5
5
m
W
N
o
m
v)
cn
r
,.. c m
s
o
a w
v
s
00
0
o
D
m
O
W
m
c
°
n
m O
m °'
C)
D
M
N n
O
a
v
p
D
y
�
m
y o
°'
y S
��c
n
�
[n
D
n
_
CA
m
m
y
o
(�
°
U)
3
a
ca
-
y
O
n
y
o
m
°
U)
Lo
Lo
L
Lo
Lo
Lo
Lo
Lo
Cn
Cn
Cn
Cn
Cn
Cn
Cn
Z
D
T
m
o
n
W
D
x
G)
T
m
n
n
n
m
n
G)
W
o
G)
T
m
p o
v
Cn0Cn0Cn0Cn0Cno
coo
Cl) o
Cl) o
Cl) o
cno
Cn0Cn0Cn0Cn0Cn0Cn0Cno
Cnowowowowo
oz
mmmmmmmmmm
ti<ti<ti<ti<ti<
mm
7Q<
mmmmmm
ti<ti<ti<
mm
7Q<
mmmmmmmmmmmmmm
ti<ti<ti<A<A<A<A<
mmmmmmmmmm
7J<7J<7J<7J<7J<
am
G m<
m<
m<
m<
m
< m
< m<
m<
m
< m
< m<
m<
m
G m
G m
G m
G m
< m<
m<
m<
m<
m
d.a
M O
M O
M O
M O
M O
MO
M O
M O
M O
MO
M O
M O
M O
M O
M O
M O
M O
m O
m O
m O
m O
m O
y
zmzmzmzmzm
zm
zmzmzm
zm
zmzmzmzmzmzmzm
zmzmzmzmzm
Ma
m
m
m
m
m
OEZ
m
09 :09
m
:09:
m
m
G)�
m
L)�
m
L)�
m
L)�
m
L)�
m
L)�
m
L)�
m
L)�
m
oz
m
oz
m
oz
m
oz
m
oz
m
°
z
z
z
z
z
z
z
z
z
z
z
z
z
z
z
z
z
z
z
z
z
z
m �
N O
O W m
�
O M
m a
W
N
(Si
W
N
V
O
O
N
O
N
O
fD
O
(°
O
J
�I
O
O
fLl
W
O
N
N
�I
CT
J
O
O
A
O
O
(°
O
W
A
W
W
O
(T
O
m m v
W -• O
m
N
D]
W
W
O
m
A
N
A
m
N
W
N
W
NW
A
C3
aD
(T
CT
O
°1
CT
�I
f0
v
N
A
v
(T
01
W
W
W
A
O
o m v
m
m
c �
j 3 N
N f0 O
N
03
m A
N
f0 d f0
W n
O
W
O
�
N
O
A
v
A
O
N
�
W
(°
O
N
�I
�
v
o\ O �•
V
O
O
0
O
°
n
o
D
cn
3
T
v
o
O
o
O
p
O
O
O
_
° 'a
c
fD
m
O
c
O
°
N
O
d
N
d
(t]
(fl
(fl
(fl
O a
0
3 m
m
O
D
OCR
a -sDC)
W°
m °
o°
a
o °o
y `m
y
U) -0
y o
y
C-)
,�
E r
m y
y
° � -0
y m
Gm
a m
y
�o
y
y
o
`o
`o
`o
y
°
o o
o o
-o
�
�
a �
m � ..
•°°
� �
°
°
° D
o
x n.'. o
0 0
c°
T
�.
a.
a
°
o
O°
p
a
a
x-o
N'a�
o
sm
o
s<
o
Qa
O
FF m
0 c
D
CD
m
O
o
O
°
a
j
m N
°^
m (n
°°
N
N N v,
O c°n
o _,
x v
m
m
n°
a�
o
-o
m n
s o
=�
�
�� x
� m
�
°
n
o
c o °°
a
m
,�•
o
N
n
o
o s
cD
- o
Cn
° e a
°
m m y
U)
6
W o
0, ,y<
N
N ti
°
° O
S
W
n p°
D 3
-o
-° O
m °
N
�
G)
a
cn
a N
m
3
o
°°
o s
3.
°
y
E
- °
�
.'
m
°
G)
T
CD
_
v
n
D3
m
O
A
3
CD
M
_O
n
X
m
O
N
N
Q
Q
N
N
If
CD
Q
DO
m
T
CD
N
O
h
W
J
W
J
N
J
J
Ol
fD
Ol
W
Ol
J
Ol
Ol
O]
N
Ol
A
O]
W
Ol
N
O]
O]
N
A
N
W
N
N
G
m E
a
r
mom
�o
C)
A
A
W
o m
r
0
m
ER
m
nm
mco
m
cn
[n
m N
a
1
m
cfl
�.
o m`
cfl
o cfl
O
X
Xm
LT
[n
n
n
Q'
�'
p' p
a
p
P. S
o
A
:0
.Z1
:0
:0
m
r
a
o
y
s
z
W r
a
O
m
m
—
a
a
a
1
v
x
y
CJ
c
a
cn
v,
1
y
y
y
y_
m
M
.n.
m
a
^
o
3
A
c
o
N
T
o
m
0
m
0
co
0
co
p
1
=
W
y
N
n
r_
"
.n.
m
cxn
m
-° m
O
y
S
S
n
y
n
x
o
m
w
cn
cn
cn
cn
cn
cn
cn
cn
cn
O
N
X
X
X
m
W
v
J
O
61
Z V
m
p
n 0
W
x
L7
T1
m
m
p
n
W
D
D
D
T1
m m
C/) p
mm
C/) p
mm
w p
mmmmmmmmmmmm
w p
w p
w p
w p
w p
C/) p
mm
cn p
mm
C/) p
mm
Cl) p
mm
C/) p
mm
C/) p
mm
Cl) p
mm
C/) p
mm
C/) p
mm
O .'0
am
7J<
7J<
A<A<A<A<A<A<
7J<
A<
7J<
A<
7J<
7J<
A<
7J<
7J<
G m
r
G m
r
< m<
r
m<
r
m<
r
m<
r
m<
r
m
r
G m
r
G m
r
G m
r
G m
r
G m
r
G m
r
G m
r
G m
r
G m
r
d.a
z°
M O
m 0
M O
M O
M O
M O
M O
M O
m 0
m 0
m 0
m 0
m 0
m 0
m 0
m p
m p
y
Z
c)�c��
m
m
m
zmzmzmzmzmzm
ci�ci�ci�ci�ci�ci�
m
m
m
m
m
m
zm
c��
m
zm
cis
m
zm
c��
m
zm
cis
m
zm
c��
m
zm
c��
m
zm
cis
m
zmzm
m
c��
m
�a
z
z
z
z
z
z
z
z
z
z
z
z
z
z
z
z
z
m �
N O
O W m
�
O M
m a
c
m m v
a
m
o c
m
N
m
A
v
v
N
A
w
c
N
W
C�Ji
O
H M
O
o m v
m
3 N
A
m
03
d A
N
10 m
W �
n
0
O
O
o
cn
-°
O
D
a
N
a
a
01 O a
m
m
n
Do.
n0
—
o
n
Dm
cn
U)
o
n
..
a
mm
o � N
o O�
=_�N
...�
a� ��
y
y
m
co n
-o
g�
um,
y
�s
m
�a�i
n� n
n m?
3
mD
Nm
w_
jm
co
_.°�
am
n a
m o
a-N Oy
<y
D
m
3
c0 0
�o
o
o.o
as
n.�
m
`o
o m
Z�
o
m
00
m
!�
D
u)
a0
°
n
o n
21 o
m
m
N
OX
cso
cfl O
y
y a
m
a
N<
O m
>T
y
S O
O
Z
O
°
D
j
m
°
y
m
N
o
n 171
m ami n
7mJ
QD
a
m
s
o
O
Z
N-n
Z
o
m
o o N
a
m
m
n
°
y
i s
°
N
N
E;
--
� o
m�
j
g 3
m
cfl C7
<
No
Q y
m
T
N
O_
O
v
n
D3
m
O
A
3
A
M
_O
0
X
m
O
N
Q
N
Q
Q
N
N
CD
DO
m
T
CD
INIw
V,
0
h
W
N p !D y 3 a v N a y c
N
na3m�3N ��n<o`�C-
y n o.
C c�
I
N na o D
�cfl v m °o� y n� nsm y-c
°< T c
-
a
n >S a3 nom°
wo
y ° °i f.
c Qom, oov s °`� J m °
o cn o o cn
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
cn o
fii N
C1t J
A co
° .
m c y z
m
n
n a
s y
N � Z
a n 'm
amp aN Zoo `N = u) w y rr
oo
y
>so c y mN ° acfl
�O v a o a Q C
m m
m
y n
m
wm0w0rn
m m m m
A G{ A G A
G A G P G
mZDm0m
rn � D Z U Z
m C) m c)
zm z
D A
r'
° ° °a
n O °
n� s a c m n
� o
° ° n
� N c m o
y m cj) «
n m m o
- <
m c n m m
n °
o v D> E °
n n rn
a m L-
m
`m
m �
o' a
O
O D
c D
� r
a M
0
m
m
n
� 1
T
z m
a
O
N
C
Z -0
O CI
v
o;
m a
z�
B
m a
� m
m
v
N O
O W m
� O M
m a
w � o
m m
m
m m
X =
a m M
a „
o c �
� � m
N �
O
o m
m
v
c �
m
j 3 N
N f0 O
N
03
m A
f0 d f0
o m m
� y �
O �
0
� d
m O m
3 m a
m
ti
y
1
1
C7
2
m
Z
rn
t0 Oo
J
T W
v
D
o`
a
y
D
o m
D
o n
U
m
m m
c
(n
U
cn
`G
C
°a
n
U) m
G
!D
R
C
G
CC
G
CC �CC
G G
CC
G
CC CC
G G
n
2
0 _o
o_
_o _o
c:
o
n
J
co n
v
D
J
w „
IX
c
-u Cn0
-0 (A0
-u Cn0 -0 (A0
Cn0
(n0 0
mc:
r m m
D7JG
� m m
DtiG
r m m � m m
D7JG DtiG
m m
7JG
m m K
AG
Z S
G�
ZGm
ZGm
ZGm ZGm
Gm
Gm 55
7Q
Z- r
00
Z- r
00
Z- r Z- r
00 00
r
, r
z m
z m
z m z m
0
m 0
m 0
z
Gi (n
L7 r11
Gi (n z O T
Z
Z
Ef
m
m
m m
om
0m
m
z
z
z
z z
z
z
r
N p !D y 3 a v N a y c
N
na3m�3N ��n<o`�C-
y n o.
C c�
I
N na o D
�cfl v m °o� y n� nsm y-c
°< T c
-
a
n >S a3 nom°
wo
y ° °i f.
c Qom, oov s °`� J m °
o cn o o cn
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
cn o
fii N
C1t J
A co
° .
m c y z
m
n
n a
s y
N � Z
a n 'm
amp aN Zoo `N = u) w y rr
oo
y
>so c y mN ° acfl
�O v a o a Q C
m m
m
y n
m
wm0w0rn
m m m m
A G{ A G A
G A G P G
mZDm0m
rn � D Z U Z
m C) m c)
zm z
D A
r'
° ° °a
n O °
n� s a c m n
� o
° ° n
� N c m o
y m cj) «
n m m o
- <
m c n m m
n °
o v D> E °
n n rn
a m L-
m
`m
m �
o' a
O
O D
c D
� r
a M
0
m
m
n
� 1
T
z m
a
O
N
C
Z -0
O CI
v
o;
m a
z�
B
m a
� m
m
v
N O
O W m
� O M
m a
w � o
m m
m
m m
X =
a m M
a „
o c �
� � m
N �
O
o m
m
v
c �
m
j 3 N
N f0 O
N
03
m A
f0 d f0
o m m
� y �
O �
0
� d
m O m
3 m a
m
ti
y
1
1
C7
2
m
Z
rn
N
Q
N
Q
Q
N
N
CD
Q
DO
m
T
W
CD
N
CD
0
h
W
T
N
O_
OD
v
n
m
m
Q
A
A
M
_Q
n
Q
0
m
L)
o
D
O
0 w
m
r D -0 21 (7
a O <:;aDm
V m
0 w
z
°°°
00
D
(7
w[
(a U
-
a
1
n
�,
N
c D
o
zo m
�.
m
z
a
n
m
C
m
�
m
m
�
v
o
N
n
n
n
n
n n n n n
O
W
W
6l
6]
n
n
z
D
m
D
O
m 0 03 >
m m O m D
D
m
D
°
n -0
C:.ZD]
o _u
c>
n -0
c.ZD1
_u -0 -0 -0 _u
m
o z
cU)
cc�n
cU)
m
m a
z�
D ;u
r m
D �D
r m
D ;u
r m
a
D O
D O
D O
m
iz
�z
�z
U) 0
cn o
U) 0
N O
O W m
�
O M
m a
A
N
W
W H O
N
(Si
o
S
m m v
m
'xa
N m
w
A
°
O
o °1
m v
m
W
3 m
W
A
N f0 O
N
03
m m m
of Ui
C
� S-
o
p
0
0
O
0
0 0 0 0 0
_
3 D
°
O O O o
�°
m
n
cfl co co co cfl
cfl
m �
m O a
3 m
m
N S
m O o o° y N o
v N
-°
N
N N to N y
o
..
a D 3 D �. 70 c cn
m
_o m{
-o
s°
N
¢
N o
n�
c- 6o�0o'���m °mss
-.N
Tn�m�m��
mom'
-°.yam
a�`mm�5nom�D�mm
-6
cfl co m Cn n
No
f¢
N s D°
m
m
o m
vm, m o G n D C iv
w -p m
n o
-o m
c
n
o m o m S a cfl m
-p n
1.6
n
°
m
.�
a
N n
°m
no
s3
n °'
`o <°
3 ?.v °1a n' .°.'
o1
E; s
o
n
¢ O
m p
vow',
G
N
-.r
N
�•
a N' Tl -
C
3 N O N
N N
N
a-
N
m
°n
m
[n
- o
to
io
T
N
O_
OD
v
n
m
m
Q
A
A
M
_Q
n
Q
N
Q
N
Q
Q
N
N
CD
O
DO
m
T
CD
N
4
0
h
W
J
Ol
N
A
W
J
O]
N
A
C) o m
o 0
y 0
m
Q o
W
a n
n
1 0
�G
m
Z
N
°
m C
v
r
��
?
°
-°
cn
°
m
a..�
N. c
m
cn r
v
m
n
o
m
�D
z
a
f.
m
G
C
n
== m
m m
r
cfl m
cfl
s
c
Q 0
mm
1
-
m
O N
n
0
O
O
O
O
O
2 a
W
D
(°�
O
T
(�7
D
(C7
D
O o
m
0-0
A
0-0
A
w 0
A<
�
0
0 0
0 0
0 0
0 0
C3 ;U
�m
D<
�>��
D< D<
D<
-
�
a �'
m a
z�
C: U)
A-
C: U)
A-
m0
DD
DD
DD
DD
m
D�
D�
Z m
r Z
r Z
r Z
r Z
m
D0
D0
nm
000000
O0
.Z1D
i Z
.Z1D
� Z
z
--I
zm
m
Zm
m
Zm
m
Z
m A
0 O
0 O
m a
N O
O W m
Z; -a M
f0
01
A
D]
O
O
N
O
01
D]
O
O
(Si
O
(Si
4)
N
(T
� m
M a
m a =
a
N
m
N
O
�I
J
Cn
W
m
O
o m a
m
N
m
O
T
?
_ 3 M
� m
�
y
03
m A
m m m
J
O
A
A
W
O
N
4)
W
A
�I
co
m
v
O
N
w
0
0
n
0
{
O
Z
O
3 D
n
m O a
3 m
m
m m s E' 0--1
0 Don n m m I D
c c p m p
p m
a o v, O
i o
c c c < s E' 0 Z m O
p p F m m o c a s p
-p -6
O O
o o y o"
m
O m
m m m
=• =• m o m �,
c N -o a s a o -
a 3 a
C <
m p m s y c\ o m m
ui O a cfl
m y
O m n
m
N co
°s c n m
N 7J s m x q
O m
v
m m N m s N
'
m N
�_ o
v
v m m
m 0
m um,
m a
y
o m L
J
p y
p
o h m
'a co m a o
co o
y o
p m c m m p r m p J
m a �_ m m
m a
°<
a
s a �.
a a
cfl o m
co o
m �. �.
N o tm] '6
m ° m
p�co �n
fllm
���y 0n�
m
-pNV
pNmNN my my
-oy
,<
a
m'
m N p c
-6 D
n N m m o
° o m
m
r.
m
W
0
v
o
m s s v '°
m'
a
c
nom
m m N
m
o p
ns� sN-p n�' �a
m c<
m
-ppomn
m�Dm mm s�
�m�
- 4.
m`m n �m cno S.m
`m
vm, `m°
p
z
D E --I
cfl Q
S m N ns N p
a Q. y
S c°. N Ec n N O N n
o
m
m m
<m
m
p
N 2 m
a
m n 0 .Z1 s a m
n
o v
-6 m m m L7 o F n �'.
m
<°
e_
O m
E o `� 3
O
o
o D
m
m m
m n C
N d
m n m -p 6) ¢ p
m c) n v m m m
C
`m
[m]
N ..
.�. S fp ° �? .-r N 7 m
y p m. O .�..
-
a
o
o
N m
N 0 o n
O p 0
m m m N a n m
a
o<
N
o n o p y. o m C, m
s
a
N m
m m
p � ¢
o N
Q<
° o� �' n y y
D
y n o
s m Z
o m
T
N
O_
OD
to
v
n
D3
m
O
A
3
A
M
_Q
0
X
m
O
N
Q
N
Q
Q
N
N
CD
Q
DO
m
T
W
CD
MN
W
0
h
W
T
N
O_
O
v
n
Cf
Cf
O
A
3
A
M
_O
n
A
m
O
o
a
m
o
O
m m
o 1 p
°
a
y
y
9\
c I
tOD CmA r
fit
m
�D
a
o �.
n
< O
v
° n
co
Z
C
'o
N
_y
y
X
.n.
c
03
m m
m
n
1 SP
m
o
y
E CA
a
W
�S.
O
C7
D
D W
O n
-0 y0
rmm
-u C/)O
rmm
CA
mm
C/)O
mm
CA
mmmmmm
CA yO
O.'0
mm
Dti<
z< m
>7Q<
z< m
A<
G m
7J<
G m
A<A<A<
< m<
m< m
M
m a
z 0
Z- r
Z m 0
Z- r
Z m 0
-0
r
-00
r
-u O
r
M O
r r
M O M O
y
G7y-0
' m
G)
m
r-0
Z m
rM
Z m
Z
'O m
Z Z
L) m L) m
c
m
z
z
z
E
z
z z
z�
z�
G)
m v
N O
O W m
Z; O M
a
A
IV
A
A
O
O
o
p
O
CT
IV
CT N
O ?
d
m m
a
^
o c
�I
A
W
GO
IV
m
01
A
A
Cn
A
O
o m v
m
m
c �
j 3 N
N f0 O
N
03
m A
m m m
W n �
0
U)
D
O
3 D
�
W
W �°
s :°• n
co
cfl
m
O
°
S
o° m m L'! °
n mac �
x o m °
s3S Cn3
3 o n' m
-o �n a�� v -0
m o m o °a m m c
c pn-o oC)
a m o a o o
an y
'< ° n
Co
o
;u
m v
N
m o a s
s aN
�. `m m
a
s N n �' s a
< >-� m o=
o =�0- m c
OE °
o m m
a
y
m
s¢<<
`m [i) y
m [n
o o n -a n= s
L)
m- °-' v O p-
c
- x
°
cfl o
m- -o
m
a
m m v
ET
cn ca .�'.
..
o
`o v y o 3
- m
.Z1N
U) c° .�
O
m s
n
N v
Z
v
_.D m-a
m 0
o a°
y) m 3
N
l0 - cfl N �1
N O
c -6 !D
-
_
o
� N N m o j
u, j °v ca
S m
�' n
N-
J Q cfl N
zmJ ,°? m
O a 3 a
,mom o� o�
an' ac =.
N o-
°may
O
`m
n
O j N M
-6 O 'O6
o m 0
o m cn
l0 Q N N
N c N m p N
D
N
a
m 0
ffl -6 S
N v S O
-0 O -0 o 3
m
u, a s
m
n �
m <°
m m ..
< m m
v oZ s m
m 3�
o Sc o -a " p v ss c°
#��-° �. o O
m o N. a m v
CnNR�§ o a
a m
m o
m
On o
co N
m° v
o
a� c 0
N N m �' a o'
o° N C
o v
N
o
a
<
m m cn o
c°o N �.
3
s a° o v c. -
o p
fl-
a
m a c y
N
N N d
a
`< 5 o v
N .N.. to
O
.�-. a G
y°
p
N
y
U)
a .. C w co m
S m N a
�_
G' ui O
' m m `-^
n
r. 7Q O 3 a N
NO �'
fll
of =
ti m
�'
S N S S
�tm m ns m
N< t N a .g O
.� ?can o0
m
N
IN
°
o
%°
m�
O°,
00
ate:
o -° �.
o N m m<
�IQ<
. umi�
v n .-. N a Gj °
P
m m
m
° n p c°..
n n
y
,< ° U a m x �t �
w
O a m w°
l0
n o m
a° a
m m
A S
o a n o a `° O
N m n< a -•
y
m y e m o N
n m° n m a
O
�' y
a� nm wG
a N
o o �<
G a
aim .. n�
O mz
o O
m -
s �°
-
°
ca
m O o
y`m °
-°'mom m°
av `m �'
m sv
w v
ooCn a
[ny �� a�
m .Z1
�,o n 0 m
I <m
v as
a
a m
N
`< a
n° y to
O o-° -6
m 3 N
n 0
O
N
F
O m
fOSa� a
m N
u, m a
��
m
n N o a
yO N
LD
v
m°
om a
m -
m c
m
N
-
c
m
a co
T
N
O_
O
v
n
Cf
Cf
O
A
3
A
M
_O
n
A
m
O
N
Q
N
Q
Q
N
N
If
CD
Q
DO
m
T
CD
N
h
W
f0
W
J
O]
N
-o
m m o
D
m
n
o --10
o
°'cmc
n
O �
°
cn cn
cn r >
-
m
v
p z
a W
y
N
a
�.
N
m
X
C,7
n
n
r.
y
M m
m
n cn
m
1D n
N
O O
O
O
O
O
a
W O
m
0
W
D
o n
Ti -u Cn0
Z rmm
-0 Cl) 0
�mm
-u Cn0
�mm
-u Cn0
�mm
-0 Cp0
�mm
O.'0
mm
Z <m
Z<m
<m
<m
Z<m
z
m
z
z
zo
�y
zmO
G) cn
ZMO
O�K
ZMO
ZMO
ZMO
m
m
m
m
m
`m
z
z
z
z
z
m v
N O
O W m
Z; O a M
o O
cn
?
?
co
m m
a
^
oc
(T
N
D
A
w
A
0
w
ZI
A
to
W
N
A
N
(T
D
v
1p M
H
R
Cn
Cn
A
�I
co
v
o m v
m
m
c m
j 3 N
N f0 O
N
03
m A
f0 d f0
o m m
(T O
CT
O
w
D]
0
O
Cl)
a
O
a
m
D W O� 3
OT o=
� � n n o-o Oi n =p
n n
N-o aT�ri �' D
no m O
DD
- nss� ssDn m0
°
o o s
tnon m N
m m uoi °' ° o O y
n n D
m
o y y
n o
°' QO¢m m wQ an
o o n°
m y-OO an
n53
E
-a cfl s y q
m
,s O° � A.
n o o.- n N
a
v o
a s� - O -6 5
m m C o
-o
m °s -6- m 0° n y D m co
(t] to o
m m o y D o
o Q o m o
° o N !D o
N n
-o n o ° s �°
o n a
y
-6 v y n
.
ti .�.. ¢° •<
o Cn m m m n >T
m p] a- y o
o
° -g
ff N
° o n
N `� - o o w n
°m
�.Q
aam �.m N m °
m O
m ..m
No
° y m +
a D
-6 -'gym Tv in
a
x N c j n a
y
o
d N y o
N N °O m (t] �?. O
91 n Q N !D
(D N
NO N n N N d
°
o°
y o D° --6°
am
no o
o
n A
N �_°._ a (D o -6 n
O O n `�
N= o m m uy, °
C
N°
S
^ d °_ d °° O O
(fl y N O O O-
Q
S a
M X< N d (T
y
O .. y
F N l0 '
l0 O O
o i y o
y a° s N
l0. d =_� d d s°
n N
N° O ..
> O °
P J n
i O Q _6 311 S W
^ O
N
C
N. a N
3 o a]
h o
o c j3
uf0i
N D
n y o
m
0' n m .,��
n0
n m
n
nO N
° g 7
<_
D Cn m m
n-
O
s� m
m
-°
to
T
N
O_
O
v
n
D3
m
O
A
3
A
M
_O
n
X
m
O
N
Q
Q
Q
N
N
If
CD
Q
DO
m
T
CD
W
Q
h
W
T
N
O_
O
v
n
D3
m
O
A
3
A
M
_O
ei
X
m
O
-0 O
0
m0
0 coo
3 C O
a m
o
n m
o
n
0 N
u�i
m N
m r
tOD fA
a.-. 1
��
�z
�--I
e
m
C:
m
v M
mn.
a
c
m,�
m
n
m M
m
M
-0
n
n cn
oG a`
n
N
1SP
Z v
D
D
D
D
O p
v
G7
(�
O .'0
G7
(�
cn
Sn
a m
zO
y
3 a
M �
d �
N O
O W m
Z; O a M
(n
m
A
o
0
a
o c
A
A
can
CT
cJii
IV
m
(Si
m
W
3 m O
N .r
m
O
m
A
o
W
O
o m v
m
m
c �
j 3 N
N f0 O
N
03
m A
f0 d m
0
3 D
O w
m. n
N
°
O
O
S O
j m
p
co
co
co
m m
m
c a d y D °1 n m m m R m
m° n n y
m
m °a �°. m m � p
n a vm, o
a° o m cn
n{i usi
n
.:'
cfl m o n
cao
n cfl ° o o o o m
�m
v ? N < so v, �°-. cm� o
a] a y o p n m o
••v
sNO
m v �cp� o �'
o o (7 c
c :0 n v s 5 N -. �_ _ N
n
_
D .. s n p N
cfl o m
= v m m p m m< v
my c cfl a Q a m
n m
c-6p o m n �. s m
m o o
n m p N p_ o sG o
.. m m p ,(� y o m n a �° <° 3 �.
a '-' °_-
m
-a
a �,
z- v m m
O m •< N In
c m o v
5 m m
N m m G m f.
ti
f.
m° p �. m
m
cn� N 5p ny
s
o 3
m N m° °s v o. n
D
m o
m m °.1. cfl �° -a a <.
m
v <
o a
m
o o
_
v = O -p o o cfl o n e o m m m
o
� " ? " 3
N
a N
N G
o
pal co
p p
-
_ N
cao p o
m
m
a?
p
a
3 n N o A y <
a a
o
T
N
O_
O
v
n
D3
m
O
A
3
A
M
_O
ei
X
m
O
N
Q
Q
Q
N
N
CD
O
DO
m
T
W
CD
W
h
W
T
CD
_
to
v
n
D3
O
A
3
CD
M
_O
n
X
m
O
N
N
N
N
f0
W
J
Ol
0
m
m
0 m
a m
O
r O
o�
C
o
0 1 p
0
»,v z
co
o
.. m
o
tOD CmA r
a
m
n
o
� Z
0
o
o
F
'
M z
o
m
fl
O
-
m
m a
0 Cn
m
m
m
m
p p
O
-0
D
D
m D
m
D
n
n
O
-0 CA p
r m m
Dti<
C/) _u
� c
Om
CA -0
� c
OW
C/) _u
� c
Om
�_
O .'0
m m
7J
Cn
z < m
z nr
7D
�C7
;r
O
7D
�C7
ma
Z
zm0
m
m7D
m�
M
z
m T
N O
O W m
�
O M
m a
A
w O
0
0 �I
f0
v
O
N
O
O
O (Si
W
O
m m �
N
W
O
A
A
N
(T
O
o m
m �
N
W
3 N
�
0
lD
N 0 O
y
03
m A
W
,4
m
W
C1
W
F
3 m n
o
T
j a m
a
a
3 m
m
a oZ D D
70
o
m o n n m
oo
o l o a
cn N m m a u10, m
N 3 m
w T ¢ a
n
s¢
`` 0 m m -a o
N o o D
o f0 m m N .. m
n
v � -m -6 m¢ m a o-
�
o m
m
co
m
m i¢
p N y
m
N cl
o
o o
k
mm
m
a
pay m
-o smmcfl nv o-o W
m
> n
v
G O `2
`G M N O y m m N
� N m
�
� N�
s y m O •• � v
ma�o so'�`o aoU�
�O
o
�y'�
mvman�m
p�am
m.n n'oa a'n �:
m
no m N
Im o ova
sm �.
.�c°fl
o
RK
-o
o¢
v m E
o m m m cfl
o¢
.�
N `o
m o
s m o m
m m m
m m ¢
z
m N m
o
..a -
w
cn
m �
s
m
T
CD
_
to
v
n
D3
O
A
3
CD
M
_O
n
X
m
O