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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 ? 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