HomeMy WebLinkAboutMemo - Year-End Budget AmendmentCITY OF MIAMI, FLORIDA
INTER -OFFICE MEMORANDUM
TO :
Honorable Mayor and
Members of the City Commission
FROM : Johnny Martinez, P.E.
City Manager
Background for General Fund Amendment
DATE :•
April 12, 2012
SUBJECT : Information for FY2010-11
Year -End Budget Amendment
REFERENCES:
ENCLOSURES:
FILE :
Each year as the annual audit is completed, it may be necessary to amend the City's previously approved
budget allocation so that the budget aligns with the expenditures. These adjustments in the General
Fund are normally necessary due to previously unknown or unforeseen expenses that must be made,
but were not previously allocated. Other adjustments are the result of pass -through revenue and
expense that must be recorded on the City's financial system, but are not truly an operating cost of the
City and as such were not budgeted.
The FY 2010-11 Commission amended and adopted City's General Fund Budget totaled $500.83 million.
The City did not exceed this allocation (actual expense totaled $498.266 million) in its operating
expense. Therefore, the allocation changes only shift unspent allocation to areas that exceeded the
allocation from areas that did not.
In addition to the shifting of allocation within the General Fund, the City has been informed of significant
changes in the Government Accounting Standards Board rules (GASB) which require that we change the
way in which we recognize revenue for Public Service Taxes (PST) and Local Option Gas Tax (LOGT). In
the past, these revenues have been reported in the Special Revenue segment of the budget. The audit
team informed us that these revenues and expenses must now be reported as part of the General Fund.
The effect of the change is that the General Fund will see a net increase in revenue and expense of
$22.83 million (New total is $523.656 million) and the Special Revenue fund will see a net decrease of
$69.8 million (New total is $114.741 million). The difference between these two ($46.97 million)
changes is the amount that was initially budgeted as part of the Transfers -In.
It is important to note that we finished FY2010-11 in a surplus position and after all of the consolidation
of the funds, the projected General Fund Balance is $19.32 million, versus the $13.45 million that was
there in FY 2009-10.
The list that follows denotes the areas of increased adjustment and summarizes the principal reasons for
the required increase; additionally, Attachment 1 shows a listing of the operating units that required an
• increase in allocation and the operating units that were reduced in order to offset the increases; and
Honorable Mayor and
Members of the City Commission
Page 2 of 5
Attachment 1A shows how theconsolidationof the PST and LOGT. into the General Fund impacted
revenue and expense line items in the City's budget.
Adjustments to the General Fund
Code Enforcement
The FY 2010-11 Adopted Budget of $2.762 million is increased by $532,300, to a revised total of $3.295
million. The increase is primarily due to the retention of seven positions ($368,100) that were not
contemplated in the budget. This was the result of the AFSCME 1907 MOU Imposition Agreement of
2010 (Attachment 2). Additionally, the department had to absorb three positions that were rolled back
($196,700). The above noted higher than budgeted expense was partially offset by attrition savings of
$69,100. Operating expenses in the Department were higher than anticipated ($36,600) primarily due
to costs associated with lot clearing and postage.
The expenses for Code Enforcement, as noted above, are net of reimbursements from Community
Development Block Grant funding that was temporarily set aside on January 13th, 2011 at a City's
Commission meeting. The expenditure of these funds for use in FY 2010-11 is authorized as per the
Fiscal Year -End Resolution in today's Agenda. Attachment 3 contains information noting the
reimbursable time for work performed by Code Enforcement staff which is paid from those funds.
Communications
The FY 2010-11 Adopted Budget of $662,700 is increased by $18,900, to a revised total of $681,600.
The increase is primarily due to the retention of a position ($57,000) that was not contemplated in the
budget. This was the result of the AFSCME 1907 MOU Imposition Agreement of 2010 (Attachment 2).
The above noted higher than budgeted expense was partially offset by attrition savings and lower than
budgeted operating expenses.
Fire Rescue
The FY 2010-11 Adopted Budget of $72.349 million is increased by $4.433 million, to a revised total of
$76.782 million. The increase is needed to reflect the pass -through posting of a $5.09 million expense
related to the transfer of State Secondary Pension contribution (S.S. Section 175). This transaction is
neutral to the City's finances because the revenue equal to this expense is also received. The Fire
Rescue department actually completed FY 2010-11 $655,500 under budget.
NET
The FY 2010-11 Adopted Budget of $2.255 million is increased by $253,800, to a revised total of $2.508
million. The increase is primarily due to the retention of eight positions ($356,700) that were not
contemplated in the budget. This was the result of the AFSCME 1907 MOU Imposition Agreement of
Honorable Mayor and
Members of the City Commission
Page 3 of 5
2010 (Attachment 2). The above noted higher than. budgeted. expense was partially offset by attrition
savings and lower than budgeted operating expenses.
Parks
The FY 2010-11 Adopted Budget of $22.365 million is increased by $172,200, to a revised total of
$22.537 million. The increase is primarily due to higher than budgeted operating expenditures at the
Melreese Golf Course. These expenditures were largely offset by revenues; though no adjustment is
needed for the revenue budget.
Pensions
The FY 2010-11 Adopted Budget of $72.08 million is being increased by $115,300, to a revised total of
$72.195 million. This is primarily due to higher than expected actuarial cost of the GESE pension plan.
Police
The FY 2010-11 Adopted Budget of $124.317 million is being increased by $4.167 million, to a revised
total of $128.484 million. The increase is needed to reflect the pass -through posting of a $4.287 million
expense related to the transfer of State Secondary Pension contribution (S.S. Section 185). This
transaction is neutral to the City's finances because the revenue received offsets this expenditure. The
above mentioned unanticipated/unbudgeted expense was partially offset by lower than budgeted
operating costs.
Public Facilities
The FY 2010-11 Adopted Budget of $4.227.million is being increased :by:$108,500, to a revised total of
$4.335 million. The increase is primarily due to higher than anticipated utility expenses ($259,300). The
above mentioned expense was partially offset by lower than budgeted personnel and other operating
expenses.
Risk Management
The FY 2010-11 Adopted Budget of $62.844 million is being increased by $1.095 million, to a revised
total of $63.939 million. The increase is needed primarily due to expense accruals associated with legal
settlement of cases during the first quarter of FY 2011-12. If not for the settlement payments, the
Department would have ended the year approximately $880,000 below budget.
Non -Departmental Expenses
The Non -Departmental portion of the City's Budget did not need to be amended as it was not exceeded;
in fact, $4.091 million of unused allocation in the Non -Departmental budget was removed to allocate to
other areas. Nonetheless, it is important to note some unanticipated expenses that were absorbed in
Honorable Mayor and
Members of the City Commission
Page 4 of 5
Non -Departmental, but which were not.included when the budget was prepared in September of 2010.
The most notable expense in this area was the Wellman Settlement (Net $2.266 million). Other
expenses of note are the higher than budgeted one time salary expenses ($1.66 million); professional
services (Primarily Labor Negotiation $561,500); legal services ($352,800); and payment to the Miami
Parking Authority to liquidate shortfall in the Gusman Center operation for FY2010-11 ($216,700).
Additionally, an unbudgeted expense of $1.126 million was posted in the Transfers -Out section to cover
the non -reimbursable payroll expenditures of 43 Police Officer positions funded by the ARRA-Cops
Hiring Grant. This expense was largely offset by increases in cost recovery for pension cost of the
officers in the same grant.
Background to Debt Service Fund Amendments
The Debt Service Fund Budget that was initially approved by the City Commission in September of 2010
for Fiscal Year 2010-11 totaled $64.347 million. This Budget Amendment adds $76.207 million in
expense to the Special Obligation Bonds for a revised total Debt Service Fund Budget of $140.555
million. The significant increase in payments for principal and interest is primarily attributable to the
refinancing and refunding of various Sunshine State Loans. Attachment 4 lists the detailed changes that
make-up the increased allocation.
Background to Special Revenue Fund Amendments
Each year as the annual audit is completed, it is necessary to amend the City's previously approved
budget allocation so that the budget aligns with the expenditures. In the case of Special Revenue Funds,
at the beginning of each fiscal year, it has been the policy of the City's administration to only
appropriate 50 percent of funds available as of the prior year June 30`h close. This is done to allow time
for the reconciliation of the year end revenue and expense to occur while providing a margin that will
prevent a Special Revenue fund from being overdrawn. However, this practice inevitably results in a
need to appropriate the other 50 percent (or the balance) of the funds later in the fiscal year (usually at
the Mid -Year amendment).
In addition to appropriating the remaining prior year available fund balance, this End -of -Year
Amendment also appropriates the sum total of grants accepted by the Commission during the fiscal year
and which were also expensed. These grants include actual cash awards as well as reimbursement
grants such as the various versions of the ARRA grants and Community Development Block Grants.
Another adjustment to the Special Revenue funds results from appropriation of program revenues such
as billboards, Lane Closures, and Park and Recreation activities just to name a few. Furthermore, this
year, there is the additional change that resulted from the changes in accounting methodology that was
described in the General Fund above.
Honorable Mayor and
Members of the City Commission
Page5of5
The Special Revenue Fund.. Budget that was initially approved by the City Commission in September of
2010 and amended in November of 2011 totaled $154.764 million. This Budget Amendment adds
$29.778 million for a revised total Special Revenue Fund Budget of $184.542 million. Then, the
accounting methodology change removes $69.802 million that is reduced from Special Revenue and
added to the General Fund (Total Special Revenue Budget is $114.741 million). Attachment 5 includes a
listing of the various Special Revenue funds and the amounts by which they changed as a result of
reconciliation of the 50 percent of prior year available funds, new program revenues and expenses,
additional grants, and the change in accounting. As you will see, the bulk of the increase is attributable
to the ARRA grants ($14.449 million); Community Development ($7.674 million); Fire Rescue Services
which includes UASI, USAR, FEMA, etc. -($5.417 million); Homeless Programs ($860,000); Parks and
Recreation which includes the Grapeland operation, Programs for the Developmentally Disabled,
Children's Trust programs, etc. ($835,900); Public Service Taxes ($362,200); and Strategic Development
Initiatives ($179,900).
Attachments:
ATTACHMENT 1
General Fund Departmental Adjustments
Department, Boards & Offices:
Amended
Budget (Nov.
2011)
Adjustments
Not Related
to Accounting
Change
Preliminary
Close Out
Figure
Adjustment
Due to
Accounting
Change
Final - Close Out
Mayor
643,700
-
643,700
643,700
Board of Commissioners
1,700,000
-
1,700,000
1,700,000
Office of the City Manager
1,650,500
-
1,650,500
1,650,500
Office of City Clerk
1,061,100
-
1,061,100
1,061,100
Office of Civil Service
292,600
-
292,600
292,600
Communications
662,700
18,900
681,600
681,600
Building
5,146,400
-
5,146,400
5,146,400
Public Facilities
4,226,500
108,500
4,335,000
4,335,000
Finance
6,320,200
(752,200)
5,568,000
5,568,000
Fire - Rescue
72,348,700
4,432,800
76,781,500
76,781,500
General Services Administration
16,025,200
-
16,025,200
16,025,200
Employee Relations
2,452,200
-
2,452,200
2,452,200
Office of Equal Opportunity
247,700
-
247,700
247,700
Information Technology
10,890,200
-
10,890,200
10,890,200
Office of Auditor General
858,400
-
858,400
858,400
Law
5,239,000
(910,900)
4,328,100
4,328,100
Off. of Strategic Planning, Budgeting & Perf.
1,384,400
-
1,384,400
1,384,400
Parks and Recreation
22,364,800
172,200
22,537,000
22,537,000
Pension
72,079,700
115,300
72,195,000
72,195,000
Department of Planning
2,591,700
-
2,591,700
2,591,700
Police
124,317,400
4,166,600
128,484,000
128,484,000
Public Works
14,396,000
(2,704,700)
11,691,300
11,691,300
Purchasing
1,121,200
-
1,121,200
1,121,200
Risk Management
62,844,100
1,094,800
63,938,900
63,938,900
Solid Waste
19,358,500
(391,300)
18,967,200
18,967,200
Office of Grants Administration
509,700
-
509,700
509,700
Office of Zoning
783,500
-
783,500
783,500
Non -Departmental Accounts (NDA)
25,151,000
(4,091,200)
21,059,800
21,059,800
Transfer -Out (NDA)
16,593,000
(1,126,500)
15,466,500
22,826,700
38,293,200
CIP Administration
2,552,700
(918,400)
1,634,300
1,634,300
NET Offices
2,254,500
253,800
2,508,300
2,508,300
Code Enforcement
2,762,300
532,300
3,294,600
3,294,600
TOTAL GENERAL FUND
$ 500,829,600
$ -
$ 500,829,600
$ 22,826,700
$ 523,656,300
ORIGIN OF INCREASE IN GENERAL FUND REVENUE/EXPENSE
REVENUE
Property Taxes
Franchise Fees and Other Taxes
Interest
Transfers -In
Fines and Forfeits
Intergovernmental Revenues
License and Permits
Other Revenues
Charges for Services
Net Change in Revenue
Budgeted Amounts
Original
223,537,400
36,269,000
1,500,000
57,076,900
15,633,100
43,419,200
30,794,300
11,050,000
81,549,700
ATTACHEMENT 1A
Final Variance
223,537,400
106,070,500 69,801,500
1,500,000
10,102,100 (46,974,800)
15,633,100
43,419,200
30,794,300
11,050,000
81,549,700
$ 500,829,600 $ 523,656,300
What is in Franchise Fees and Other Taxes Revenue Variance
PST
LOGT
Increase in Franchise and Other Taxes
What is in Transfers -In Revenue Variance
PST
LOGT
Decrease in Transfers -In
$ 22,826,700
63, 214,100
6,587,400
$ 69,801,500
(42, 224,100)
(4,750,700)
$ (46,974,800)
EXPENSE INCREASE AS NOTED IN ATTACHMENT 1
Transfer Out PST to Debt Service and Public Facilities 20,989,900
LOGT to Special Revenue Streets and Bonds and CIP 1,836,800
Net Change in Expense $ 22,826,700
ATTACHMENT 2
MEMORANDUM OF UNDERSTANDING
BETWEEN THE CITY OF MIAMI, FLORIDA
AND
AFSCME, LOCAL 1907
VA -/
This emorandum of Understanding is entered into this day of
, 2009 between the City of Miami, Florida ("City") and the
Miami General Employees, American Federation of State, County, and Municipal
Employees Local 1907, AFL-CIO ("AFSCME Local 1907") (jointly "Parties") to modify
the 2007-2010 Collective Bargaining Agreement ("CBA") as follows.
NOW THEREFORE, the Parties agree.as follows:
A. Across -the -Board (Article 24 of CBA) - Effective October 1, 2009,
employees shall receive an across-the-board wage increase of 3% as
outlined in Article 24 of the CBA, However, employees who entered the
DROP as of October 1; 2009, shall not receive the 3% across-the-board
wage increase set forth in the CBA until September 30, 2010.
B. GESE Pension Contribution - Effective October 1, 2009, and ending
September 30, 2010, employee contributions to the GESE pension plan
shall increase from 10% to 13%. Effective September 30, 2010, employee
contributions to pension shall revert back to 10%.
C. Uniforms and Safety Shoes (Article 29 of CBA) — Effective October 1,
2009, and ending September 30, 2010, employees shall not be entitled to
or be issued uniforms and safety shoes, unless an emergency, as
determined by the City Manager, warrants issuance. However, the City
agrees that no disciplinary action will be taken against employees for
failing to wear uniforms if they are unfit for wear, and the City has not
replaced them after reasonable notice to the respective department director
that replacement is necessary.
D. Vacation — (Article 37 of CBA) — Effective October 1, 2009, and ending
September 30, 2010, employees shall not be entitled to or permitted to
cash out any accrued vacation hours. This provision shall not prohibit
employees from cashing out accrued vacation hours upon separation. All
hours accrued above 200 ("excess vacation") shall not be forfeited, but
shall be carried over to the 2010-2011 Fiscal Year.
E. Furlough Days — Effective October 1, 2009, and ending September 30,
2010, employees shall take two (2) unpaid furlough days. The employee
must request the furlough date(s) from the respective department director
at least 14 days prior to the absence, and the request shall not be
unreasonably denied. The two (2) furlough days shall not affect seniority
for -any purpose, including bid purposes and shall not be counted as
"without pay" for pension purposes.
F. Lay -Offs - The City identified a potential of two hundred ten (210) lay-
offs of bargaining unit members. In consideration for the above
concessions and efforts from both Parties, the City agrees NOT to lay-off
more than eighty six (86) bargaining unit members; however, if the City
lay-offs any of the 86 bargaining unit members, Local 1907 retains the
right to grieve the lay-offs under the terms of the CBA, or to file any other
action or appeal available, and this right is not forfeited or affected by
entering into this MOU. The Parties agree that by entering into this MOU,
they do not waive any arguments or defenses that they may make in any
grievance or other proceeding regarding the up to 86 layoffs.
NOW THEREFORE, this MOU shall become effective upon ratification by the
Parties.
ON BEHALF OF THE UNION
Charlie Cox, President
AFSCME, Local 1907
Apt
ON :: • F OF THE CITY
. �p
Pedro G. He': dez, P.E.
City Manager
CITY OF MIAMI
DEPARTMENT OF COMMUNITY DEVELOPMENT
STAFF SALARY FORECAST
AGENCY: Code Enforcement Office
ATTACHMENT 3
BUDGET FORM II
PERIOD COVERING: April 1, 2011- March 31, 2012
y `
Employee Name: r
P,ositionlTitle
Type.of,
Emplo ee
Pt/Ft� r
�.
Period �.}"a.
r "#q
Bud eted
Pay<Penods=;
Annual , 4
Gr s ;1q '
Salary. .. „
f � .
Total,Sala z .
Per,Pay.Period
Percent of '
Sala " ` �
Chargedato City.
Total Amount
Charged to .
City..,,
Enforcement
April 1, 2011 -
4/1/11 -
Mauricio Lezama
Inspector
FT
March 31, 2012
3/31/12
$45,631.66
$1,901.32
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$3,490.82
$49,122.49
Enforcement
April 1, 2011 -
4/1/11 -
Brenda Meregildo
Inspector
FT
March 31, 2012
3/31/12
$61,262.24
$2,552.59
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$4,686.56
$65,948.80
Enforcement
April 1; 2011 -
4/1/11 -
Federico Fernandez
Inspector
FT
March 31, 2012
3/31/12
$11,384.42
$474.35
20.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$870.91
$12,255.33
Enforcement
April 1, 2011 -
4/1/11 -
Andrea Aquino
Inspector
FT
March 31, 2012
3/31/12
$51,684.26
$2,153.51
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$3,953.85
$55,638.10
Hedjbert Point Du
Enforcement
April 1, 2011 -
4/1/11 -
Jour
Inspector
FT
March 31, 2012
3/31/12
$45,631.66
$1,901.32
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$3,490.82
$49,122.49
Enforcement
April 1, 2011 -
4/1/11 -
Maria Tovar
Inspector
FT
March 31, 2012
3/31/12
$71,128.30
$2,963.68
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$5,441.32
$76,569.62
Enforcement
April 1, 2011 -
4/1/11 -
Juky Lindo
Inspector
FT
March 31, 2012
3/31/12
$56,922.11
$2,371.75
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$4,354.54
$61,276.65
Enforcement
April 1, 2011 -
4/1/11 -
Maria Zeinc
Inspector
FT
March 31, 2012
3/31/12
$43,506.11
$1,812.75
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$3,328.22
$46,834.33
Enforcement
April 1, 2011 -
4/1/11 -
Raghubir Sandhu
Inspector
FT
March 31, 2012
3/31/12
$56,922.11
$2,371.75
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$4,354.54
$61,276.65
Employee Name a..:
a
>'';r f
Position Title ; E
T' e of f
Employe
Pt/F.t , ft'
• ;
+{ t'
Period,° . .
Budgeted
Pay Periods
Annual
Gross ,•< ,
Salary '.. '.
Total Salary ..
Per. Pay'Period
Percent of
Salary --
Charged to City
Total Amount
Charged to '
City,';‘,... -.A.
Enforcement
April 1, 2011 -
4/1/11 -
Luis Gomez, Jr.
Inspector
FT
March 31, 2012
3/31/12
$56,922.11
$2,371.75
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$4,354.54
$61,276.65
Enforcement
April 1, 2011 -
4/1/11 -
Jacqueline Palacios
Inspector
FT
March 31, 2012
3/31/12
$58,345.04
$2,431.04
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$4,463.40
$62,808.44
Enforcement
April 1, 2011 -
4/1/11 -
Gustavo Merejildo
Inspector
FT
March 31, 2012
3/31/12
$45,631.66
$1,901.32
100.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$3,490.82
$49,122.49
Enforcement
April 1, 2011 -
4/1/11 -
Jacqueline Gil
Inspector
FT
March 31, 2012
3/31/12
$10,172.05
$423.84
17.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$778.16
$10,950.21
Enforcement
April 1, 2011 -
4/1/11 -
Magalie Jeancine
Inspector
FT
March 31, 2012
3/31/12
$8,131.69
$338.82
15.00%
Enforcement
April 1, 2011 -
4/1/11 -
FICA Taxes
Inspector
FT
March 31, 2012
3/31/12
$272.06
$8,403.75
TOTALS:
$67'0,606.00
$25,969.81
$670,606.00
ATTACHMENT 4
Debt Service Adjustments
DEBT SERVICE FUNDS
FY 2010-11
Adopted Budget
(Sept. 2010)
Adjustment_
Final - Close Out
CRA 1990
$ 351,300
$ -
$ 351,300
SOB - 1997 JL Knight Convention Center
5,896,700
5,896,700
SOB - 1995 Pension & Comp Absence
7,761,800
7,761,800
SOB - Refinance 2002A
3,353,500
3,353,500
SOB - Refinance 2002C
2,658,500
2,658,500
SOB - Sunshine State Loan 1988
175,500
5,762,000
5,937,500
SOB - Sunshine State Loan 1995
1,881,600
61,831,200
63,712,800
SOB - HUD SEOPW/Wynwood•
1,116,200
1,376,500
2,492,700
SOB - Jungle Island Loan Payment
2,646,500
2,646,500
SOB - Series 2007 Str & Sdwlks Improv
9,506,200
9,506,200
SOB - 2010A Parking Tax Exempt
-
4,090,900
4,090,900
SOB - 2010B Parking Taxable
-
1,133,200
1,133,200
SOB - Refunding 2011
-
2,013,600
2,013,600
Special Obligation Bonds
$ 35,347,800
$ 76,207,400
$ 111,555,200
General Obligation Bonds
$ 28,999,600
$ - :
$ 28,999,600.
TOTAL DEBT SERVICE FUND
$ 64,347,400
$ 76,207,400
$ 140,554,800
ATTACHMENT 5
Special Revenue Adjustments
SPECIAL REVENUE FUNDS
Amended
Budget (Nov.
2011)
Adjustments Not
Related to
Accounting
Change
Preliminary Close
Out Figure
Adjustment
Due to
Accounting
Change
Final - Close Out
General Special Revenue
$ 9,506,300
$ -
$ 9,506,300
$ 9,506,300
City Clerk Services
347,400
-
347,400
347,400
Community Development
34,139,700
7,674,300
41,814,000
41,814,000
Economic Development
2,671,600
-
2,671,600
2,671,600
Fire Rescue Services
1,908,600
5,417,000
7,325,600
7,325,600
Homeless Programs
520,900
860,000
1,380,900
1,380,900
Law Enforcement Trust Fund
1,577,000
-
1,577,000
1,577,000
Parks and Recreation Services
2,204,400
835,900
3,040,300
3,040,300
Police Services
7,199,200
-
7,199,200
7,199,200
Public Facilities
10,863,800
-
10,863,800
10,863,800
Public Service Taxes
62,851,900
362,200
63,214,100
(63,214,100)
-
Public Works Services
1,110,500
-
1,110,500
1,110,500
Transportation & Transit
11,365,600
-
11,365,600
11,365,600
Local Option Gas Tax
6,587,400
-
6,587,400
(6,587,400)
-
Net/Code Enforcement
777,600
-
777,600
777,600
Strategic Development Initiatives
1,132,500
179,900
1,312,400
1,312,400
ARRA CD
-
2,568,900
2,568,900
2,568,900
ARRA Police
-
4,026,300
4,026,300
4,026,300
ARRA Other
-
7,853,300
7,853,300
7,853,300
TOTAL SPECIAL REVENUE FUND
$ 154,764,400
$ 29,777,800
$ 184,542,200
$ (69,801,500)
$ 114,740,700