City Council
Rick Thomas, Mayor
David Vodden, Vice Mayor
Gary Hansen, Council Member
Jeff Williams, Council Member
Casey Hofhenke, Council Member
City Manager
Marti Brown
City Clerk
Vacant
Willows City Council
Special Meeting
May 22, 2023
Willows City Hall
6:00 PM – Regular Session
201 North Lassen Street
Willows, CA 95988
(530) 934-7041
Agenda
1. CALL TO ORDER
2. PLEDGE OF ALLEGIANCE
3. ROLL CALL
4. PRESENTATION
Individuals wishing to address the City Council concerning the following agenda item are invited to make oral comments of up to three minutes at this �me. Please address your comments to the Mayor and Councilmembers, and not to staff and/or the audience. While not required, the city requests that you please state your name clearly for the audio recording. a. FY 2023-24 Preliminary Budget Review – General Fund
Recommendation: It is recommended that the City Council receive the FY 2023-24 Preliminary Budget presentation of the City’s General Fund and provide direction to staff to prepare and develop the Final Budget for Council consideration in June 2023.
Contact: Marti Brown, City Manager, [email protected]; and Andy Heath, Finance Consultant
5. ADJOURNMENT
This agenda was posted on May 18, 2023.
______________________________
Marti Brown, City Manager
A complete agenda packet, including staff reports and back-up information, is available for public inspection during normal work hours at City Hall or the Willows Public Library at 201 North Lassen Street in Willows or on the City’s website at www.cityofwillows.org.
In compliance with the Americans with Disabilities Act, the City of Willows will make available to members of the public any special assistance necessary to participate in this meeting. If requested, the agenda shall be made available in appropriate alternative formats to persons with a disability, as required by Section 202 of the Americans with Disabilities Act of 1990 (42 U.S.C. Sec. 12132). The public should contact the City Clerk’s office at 934-7041 to make such a request. Notification 72 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.
The City of Willows is an Equal Opportunity Provider.
1 Agenda Item #4a.
_____________________________________________________________________ Date: May 22, 2023
To: Honorable Mayor and City Councilmembers
From: Marti Brown, City Manager
Andy Heath, Finance Consultant
Subject: FY 2023-24 Preliminary Budget Review – General Fund Recommendation:
It is recommended that the City Council receive the FY 2023-24 Preliminary Budget presentation of the City’s General Fund and provide direction to staff to prepare and develop the Final Budget for Council consideration in June 2023.
Rationale for Recommendation:
The Preliminary Budget for the City’s General Fund has been developed to provide the City Council with information regarding the fiscal framework of City operations in the context of City Council priorities. This information is provided to assist the City Council with how to best allocate General Fund discretionary resources to citywide programs and services in a sustainable manner.
Background:
The FY 2023-24 General Fund Preliminary Budget Review focuses on management’s assessment of overall funding impacts likely to result during the fiscal year beginning July 1, 2023, in the context of a given base budget requirement and certain priorities provided by the City Council over the last several months. Information presented herein is meant to serve as a guide to ultimately allow the City Council to provide direction to staff as the FY 2023-24 Proposed Budget is prepared.
Although the overall economy continues to recover from the waning impacts of the COVID-19 Pandemic, other areas of economic uncertainty have arisen - high inflation, high interest rates, growing credit debt and inconsistent financial market activity. Given these realities and future economic uncertainties, City staff remains actively engaged in the monitoring of all sectors of economic activity and resulting long-term impacts on consumer behavior and ultimately, the City’s budget.
2 Agenda Item #4a.
Discussion & Analysis:
Discussion of the FY 2023-24 Preliminary General Fund Budget is noted below.
FY 2023-24 PRELIMINARY BUDGET - GENERAL FUND
The City’s General Fund accounts for all discretionary revenues which may be appropriated towards any Citywide program/expenditure as approved by the City Council. Preliminary General Fund revenues and expenditures are noted below:
Revenues Expenditures
FY 2023-24 Preliminary Budget $ 5,400,166 $ 6,242,874
As indicated above, the Preliminary General Fund Budget accounts for revenues of $5,400,166 and expenditures of $6,242,874; and requires the use of $842,708 in General Fund Reserves (Fund Balance) to balance the overall budget.
Although there are a number of one-time revenues and expenditures built into the Preliminary Budget, the long-term forecast for the General Fund under a “base budget” concept (taking out all one-time revenues and expenditures and focusing only on requirements to provide a defined level of service) shows an annual budgetary use of reserves of up to $652,000 (i.e., Systemic Deficit). Given the unsustainability of the current budget framework, the city will need to decide how to increase discretionary revenue sources, reduce expenditures, or a combination of both. The updated multi-year forecast for the General Fund is presented below:
3 Agenda Item #4a.
Given the fiscal forecast noted above, it is projected that the City will exhaust its current General Fund reserves by FY 2026-27 – a little over three years from now.
FY 2023-24 BUDGET CHANGES / ADDITIONS
The following ongoing and one-time additions have been added to the FY 2023-24 Preliminary General Fund Budget:
Swimming Pool Upgrades
A $200,000 one-time appropriation for upgrades to the City’s swimming pool has been added to the General Fund budget for FY 2023-24. These upgrades will repair the swimming pool to meet public health and safety standards; and allow for the efficient operations of the City’s swimming pool. The funding for this project will come from General Fund Reserves.
Addition of 1.0 FTE Recreation Director
The current part-time Recreation Manager position will be transitioned to a full-time Recreation Director position in the Recreation Division. This transition results in an ongoing addition of $46,666 to the General Fund base budget.
Addition of 1.0 FTE Children’s Librarian
The addition of a Children’s Librarian position results in an ongoing addition of $50,893 to the General Fund base budget.
General Fund Revenues
FY 2023-24 Preliminary General Fund Revenues have been updated consistent with conservative growth forecasts for the following major discretionary revenue sources (represents 81.7% of all General Fund base revenues):
- Property Taxes – 2%
- Sales Taxes – 1.5%
- Transient Occupancy Taxes – 1.0%
Other revenues have been updated consistent with previous and prior year trends and adjustments for one-time activity where appropriate.
General Fund Expenditures
FY 2023-24 Preliminary General Fund Expenditures have also been updated consistent with known and forecasted expenditure levels as follows:
- All staff positions funded by the General Fund are assumed filled for the entirety of the fiscal year.
- Negotiated and approved salary increases are included. 4 Agenda Item #4a.
- Police contract costs are projected to increase by 3% (note: the City does not yet have a negotiated contract for FY 2023-24).
- Swimming Pool operating costs are fully funded.
- American Rescue Plan Act (ARPA) funding is appropriated for $165,000 towards the Municipal Code Update (second year funding of $130,000) and Tyler ERP System Upgrade ($30,000).
- Prior year one-time expenditures related to capital outlay (Fire and Public Work’s grantfunded) have been removed.
FY 2023-24 PRELIMINARY GENERAL FUND BUDGET FUND BALANCE Taking into account all of the aforementioned revenue and expenditure activity anticipated for FY 2023-24 in addition to base revenues and expenditures forecasted for the next few years, reserves in the General Fund will be impacted as indicated in the graph below:
Given the Preliminary General Fund Budget framework, General Fund reserves are anticipated to be approximately $1.27 million at the end of FY 2023-24. Based on the base budget over the next several years (consistent levels of service with currently budgeted staff) it is anticipated that the General Fund will exhaust all reserves currently available by FY 2026-27.
Opportunities to Mitigate Use of Reserves
- Review/Update cost allocation to other funds.
Currently, the General Fund pays for the majority of all City staff and all citywide administrative overhead. At the present time, only 25% of core Public Works staff (~ $115,000) and $39,440 for indirect overhead costs are budgeted to the City’s Sewer 5 Agenda Item #4a.
Enterprise Fund. Additionally, $40,000 for Public Works Streets activities are budgeted to the City’s Gas Tax Fund. It is highly likely that these cost allocations have been underestimated, warranting a full review of all costs to ensure they are funded by appropriate sources.
- Review staffing structure citywide.
Over the last two fiscal years, the city has added or is scheduled to add with the FY 2023-24 Budget 7.0 FTE to staffing resources spread across multiple City departments.
Two years ago, it was widely recognized that the City was grossly understaffed and needed core positions to maintain pace with customer demand and legal requirements.
Now that the city has reached minimum staffing levels, there may be an opportunity to review how services are delivered citywide (i.e., use of contractors). However, any reductions in contracts or contractors will greatly reduce and/or delay delivery of services (e.g., development inspections, permits, plan review). Reviews of contracts and service delivery were completed in FY 2021-22 prior to the Council’s approval of the new organizational chart and the FY 2021-22 budget. These 7.0 FTE effectively added ~ $530,000 to the City’s General Fund base budget.
- Revenue augmentation.
The City may want to review certain areas where opportunities exist to augment revenues – particularly fee-based programs (e.g., Master Fee Schedule) to assure fees are covering costs to deliver certain services and/or augmentation of revenues through a ballot measure (i.e., Transaction and Use Sales Tax) consistent with many other cities in the greater region.
Fiscal Impact:
The Fiscal Year 2023-24 Preliminary General Fund Budget balances anticipated expenditures with anticipated revenues and carryover monies available.
Attachments:
Attachment 1 - Fund schedules for FY 2023-24 Preliminary General Fund Budget 6 City of Willows
Fiscal Year 2023-24 Preliminary Budget
General Fund Revenue and Expenditure Detail
MID-YEAR PRELIMINARY
ACTUAL ACTUAL BUDGET BUDGET ONE-TIME BASE BUDGET
FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 FY 2023-24 FY 2023-24
REVENUES
Taxes $ 4,064,761 $ 3,799,554 $ 4,060,588 $ 4,124,265 - $ 4,124,265 Franchises 247,366 291,128 282,595 284,008 - 284,008
Licenses 31,158 16,057 20,000 20,000 - 20,000
Permits 98,007 79,133 87,500 82,500 - 82,500
Fines & Forfietures 6,331 13,019 6,000 6,000 - 6,000
Interest & Rentals 49,615 58,841 53,000 60,000 - 60,000 Other Government Agencies 533,403 736,214 2,134,582 565,103 375,937 189,166 Service Charges 126,586 155,357 211,750 179,590 - 179,590 Other Revenues 19,470 27,939 69,000 1,000 - 1,000
Transfers-In 106,395 260,431 105,139 77,700 - 77,700
Total Revenues $ 5,283,092 $ 5,437,673 $ 7,030,154 $ 5,400,166 $ 375,937 $ 5,024,229
EXPENDITURES
10 - City Council $ 5,298 $ 23,613 $ 20,408 $ 22,622 $ - $ 22,622 20 - City Attorney 350,338 253,880 165,000 130,000 - 130,000 30 - City Manager 1,856 169,634 218,928 211,550 - 211,550 50 - Finance 312,294 341,666 366,218 403,835 - 403,835
60 - Planning 91,522 114,446 246,732 308,053 - 308,053
70 - General Office 149,585 322,197 485,365 472,806 - 472,806 80 - Civic Center 23,370 46,499 44,328 42,296 - 42,296
90 - Building 161,612 185,964 192,716 195,034 - 195,034 100 - Police 1,450,388 1,488,210 1,574,756 1,621,999 - 1,621,999 110 - Engineering 13,050 68,427 55,000 55,825 - 55,825
120 - Library 231,842 252,342 234,180 267,282 - 267,282 130 - Recreation 12,611 30,166 36,078 93,297 - 93,297
135 - Swimming Pool 11,174 28,640 34,854 240,714 200,000 40,714 138 - Parks & Public Works 313,152 315,065 446,072 474,550 - 474,550 140 - Parks Maintenance 55,876 53,643 37,532 38,072 - 38,072 145 - Mall Maintenance 9,385 14,551 12,342 12,527 - 12,527 146 - Museum Maintenance 1,029 123 500 500 - 500
150 - Fire 600,628 721,487 1,543,468 731,446 60,000 671,446 160 - Public Works / Streets 49,233 32,059 42,342 32,587 - 32,587 170 - Storm Drains: 4,834 2,871 2,200 2,226 - 2,226
00 - Non- Departmental 682,344 597,228 1,549,011 885,653 300,000 585,653 Total Expenditures $ 4,531,421 5,062,711 7,308,030 6,242,874 $ 560,000 $ 5,682,874 Excess / (Deficit) of Revenues over
Expenditures $ 751,671 374,962 (277,876) (842,708) $ (658,645) Beginning Fund Balance $ 1,264,148 2,015,819 2,390,781 2,112,905 Ending Fund Balance $ 2,015,819 2,390,781 2,112,905 1,270,197 Less - Fund Balance Assigned for:
Working Capital (Fund 302) $ 200,000 200,000 200,000 200,000 Capital Projects (Fund 304) 5,000 5,000 5,000 5,000
Unassigned Fund Balance $ 1,810,819 2,185,781 1,907,905 1,065,197 Attachment 1
7 City of Willows
FY 2023-24 Preliminary Budget
General Fund Revenue Detail
MID-YEAR PRELIMINARY
ACTUAL ACTUAL BUDGET BUDGET Recommended ONE-TIME BASE BUDGET FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Adjustments FY 2023-24 FY 2023-24 Description
Property Taxes $ 900,635 $ 964,710 $ 1,035,000 $ 1,055,700 20,700 $ - $ 1,055,700 Property Tax in Lieu of Vehicle License Fee 644,875 687,521 732,588 747,240 14,652 - 747,240 Sales Taxes 1,666,674 1,302,626 1,515,000 1,537,725 22,725 - 1,537,725 Transient Occupancy Taxes 840,303 821,944 760,000 767,600 7,600 - 767,600 Real Property Transfer Tax 12,274 22,753 18,000 16,000 (2,000) - 16,000 TOTAL TAXES $ 4,064,761 3,799,554 4,060,588 4,124,265 - 4,124,265 Franchise - Gas & Electric $ 58,631 64,477 62,500 62,813 313 - 62,813 Franchise - Water 48,317 46,499 47,235 47,471 236 - 47,471 Franchise - Cable TV 37,251 38,500 37,185 37,371 186 - 37,371 Franchise - Garbage 103,167 141,652 135,675 136,353 678 - 136,353 TOTAL FRANCHISES $ 247,366 291,128 282,595 284,008 - 284,008 Business Licenses $ 31,158 16,057 20,000 20,000 - - 20,000 TOTAL LICENSES $ 31,158 16,057 20,000 20,000 - 20,000
Park Permits $ 969 2,850 2,500 2,500 - - 2,500
Encroachment Permits 6,689 10,319 15,000 10,000 (5,000) - 10,000 Building Permits 90,349 65,964 70,000 70,000 - - 70,000 TOTAL PERMITS $ 98,007 79,133 87,500 82,500 - 82,500
Traffic Fines $ 5,110 7,721 5,000 5,000 - - 5,000
Other Fines 1,221 5,298 1,000 1,000 - - 1,000
TOTAL FINES & FORFIETURES $ 6,331 13,019 6,000 6,000 - 6,000 Building Rents and Leases $ 39,200 43,745 43,000 50,000 7,000 - 50,000 Interest Earnings 11,526 15,096 10,000 10,000 - - 10,000 Gain / Loss on Sale of Securities (1,111) - - - - - -
TOTAL INTEREST & RENTALS $ 49,615 58,841 53,000 60,000 - 60,000 Public Safety - Proposition 172 $ 25,269 29,258 28,305 28,730 425 - 28,730 Supplemental Law Enforcement (SLESF) - 121,302 156,000 156,000 - - 156,000 Booking Fees 1,531 262 500 500 - - 500
Grant Funding - Fire - 25,000 1,261,341 210,937 (1,050,404) 210,937 - Grant Funding - Public Works - - 139,500 - (139,500) - - CalTrans Street Sweeping - - 3,936 3,936 - - 3,936
COVID / ARPA Funding 76,651 - 545,000 165,000 (380,000) 165,000 - Rule 20-B Sales 429,952 - - - - - -
Developer Agreement Funding - 560,392 - - - - -
TOTAL FROM OTHER AGENCIES $ 533,403 736,214 2,134,582 565,103 375,937 189,166 8 City of Willows
FY 2023-24 Preliminary Budget
General Fund Revenue Detail
MID-YEAR PRELIMINARY
ACTUAL ACTUAL BUDGET BUDGET Recommended ONE-TIME BASE BUDGET FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Adjustments FY 2023-24 FY 2023-24 Description
Engineering Fees $ - 400 400 400 - - 400
Plan Check Fees 34,690 26,108 65,000 45,000 (20,000) - 45,000 Planning & Zoning Fees 17,021 13,948 15,000 14,000 (1,000) - 14,000 Public Works Fees 121 - - - - - -
Fire Department Fees 52,287 45,933 45,000 45,000 - - 45,000 Sewer Admin Fees - 39,440 39,440 39,440 - - 39,440
Weed Abatement 9,037 9,813 11,660 - (11,660) - -
DIF Administration 12,461 231 250 250 - - 250
Vehicle Release Fees - - - - - - -
Transaction Fees 919 1,840 3,000 3,500 500 - 3,500
Recreation Fees - - 17,000 17,000 - - 17,000
Swimming Pool Fees 50 17,644 15,000 15,000 - - 15,000
TOTAL SERVICE CHARGES $ 126,586 155,357 211,750 179,590 - 179,590 TOTAL OTHER REVENUES $ 19,470 27,939 69,000 1,000 (68,000) - 1,000 TOTAL TRANSFERS IN $ 106,395 260,431 105,139 77,700 (27,439) - 77,700 TOTAL GENERAL FUND $ 5,283,092 $ 5,437,673 $ 7,030,154 $ 5,400,166 (1,629,988) $ 375,937 $ 5,024,229 9 City of Willows
Fiscal Year 2023-24 Preliminary Budget
General Fund
Departmental Expenditure Account Detail
MID-YEAR PRELIMINARY
ACTUAL ACTUAL BUDGET BUDGET Recommended ONE-TIME BASE BUDGET FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Adjustments FY 2023-24 FY 2023-24 City Council - 10
Personal Services $ 3,150 16,977 $ 14,000 $ 16,148 $ 2,148 $ - $ 16,148 Services and Supplies 2,148 6,636 6,408 6,474 66 - 6,474 Capital Outlay - - - - - - -
Total: $ 5,298 23,613 20,408 22,622 2,214 - 22,622
City Attorney - 20
Personal Services $ - - - - - - -
Services and Supplies 350,338 253,880 165,000 130,000 (35,000) - 130,000 Capital Outlay - - - - - - -
Total: $ 350,338 253,880 165,000 130,000 (35,000) - 130,000 City Manager - 30
Personal Services $ 774 149,543 191,428 188,800 (2,628) - 188,800 Services and Supplies 1,082 20,091 27,500 22,750 (4,750) - 22,750 Capital Outlay - - - - - - -
Total: $ 1,856 169,634 218,928 211,550 (7,378) - 211,550 Finance - 50
Personal Services $ 107,100 125,627 208,218 270,054 61,836 - 270,054 Services and Supplies 205,194 216,039 158,000 133,781 (24,219) - 133,781 Capital Outlay - - - - - - -
Total: $ 312,294 341,666 366,218 403,835 37,617 - 403,835 Planning - 60
Personal Services $ 2,794 2,339 110,326 169,608 59,282 - 169,608 Services and Supplies 88,728 112,107 136,406 138,445 2,039 - 138,445 Capital Outlay - - - - - - -
Total: $ 91,522 114,446 246,732 308,053 61,321 - 308,053 Citywide / General Office - 70
Personal Services $ 61,048 129,260 151,565 134,824 (16,741) - 134,824 Services and Supplies 88,537 192,937 333,800 337,982 4,182 - 337,982 Capital Outlay - - - - - - -
Total: $ 149,585 322,197 485,365 472,806 (12,559) - 472,806 10 City of Willows
Fiscal Year 2023-24 Preliminary Budget
General Fund
Departmental Expenditure Account Detail
MID-YEAR PRELIMINARY
ACTUAL ACTUAL BUDGET BUDGET Recommended ONE-TIME BASE BUDGET FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Adjustments FY 2023-24 FY 2023-24 Civic Center - 80
Personal Services $ 5,543 6,200 4,198 5,064 866 - 5,064 Services and Supplies 17,827 40,299 40,130 37,232 (2,898) - 37,232 Capital Outlay - - - - - - -
Total: $ 23,370 46,499 44,328 42,296 (2,032) - 42,296
Building - 90
Personal Services $ 87,404 99,394 71,766 72,244 478 - 72,244 Services and Supplies 74,208 86,570 120,950 122,790 1,840 - 122,790 Capital Outlay - - - - - - -
Total: $ 161,612 185,964 192,716 195,034 2,318 - 195,034 Police - 100
Personal Services $ 774 3,882 - - - - -
Services and Supplies 1,449,614 1,484,328 1,574,756 1,621,999 47,243 - 1,621,999 Capital Outlay - - - - - - -
Total: $ 1,450,388 1,488,210 1,574,756 1,621,999 47,243 - 1,621,999 Engineering - 110
Personal Services $ - - - - - - -
Services and Supplies 13,050 68,427 55,000 55,825 825 - 55,825 Capital Outlay - - - - - - -
Total: $ 13,050 68,427 55,000 55,825 825 - 55,825
Library - 120
Personal Services $ 93,087 124,355 113,408 144,734 31,326 - 144,734 Services and Supplies 138,755 127,987 120,772 122,548 1,776 - 122,548 Capital Outlay - - - - - - -
Total: $ 231,842 252,342 234,180 267,282 33,102 - 267,282 Recreation - 130
Personal Services $ 7,987 28,475 29,443 86,568 57,125 - 86,568 Services and Supplies 4,624 1,691 6,635 6,729 94 - 6,729 Capital Outlay - - - - - - -
Total: $ 12,611 30,166 36,078 93,297 57,219 - 93,297
11 City of Willows
Fiscal Year 2023-24 Preliminary Budget
General Fund
Departmental Expenditure Account Detail
MID-YEAR PRELIMINARY
ACTUAL ACTUAL BUDGET BUDGET Recommended ONE-TIME BASE BUDGET FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Adjustments FY 2023-24 FY 2023-24 Swimming Pool - 135
Personal Services $ 1,756 14,448 11,812 15,502 3,690 - 15,502 Services and Supplies 9,418 14,192 23,042 25,212 2,170 - 25,212 Capital Outlay - - - 200,000 200,000 200,000 -
Total: $ 11,174 28,640 34,854 240,714 205,860 200,000 40,714 Parks & Public Works - 138
Personal Services $ 208,594 262,586 385,624 408,253 22,629 - 408,253 Services and Supplies 104,558 52,479 60,448 66,297 5,849 - 66,297 Capital Outlay - - - - - - -
Total: $ 313,152 315,065 446,072 474,550 28,478 - 474,550 Parks Maintenance - 140
Personal Services $ - - - - - - -
Services and Supplies 55,876 53,643 37,532 38,072 540 - 38,072 Capital Outlay - - - - - - -
Total: $ 55,876 53,643 37,532 38,072 540 - 38,072
Mall Maintenance - 145
Personal Services $ - - - - - - -
Services and Supplies 9,385 14,551 12,342 12,527 185 - 12,527 Capital Outlay - - - - - - -
Total: $ 9,385 14,551 12,342 12,527 185 - 12,527
Museum Maintenance - 146
Personal Services $ - - - - - - -
Services and Supplies 1,029 123 500 500 - - 500
Capital Outlay - - - - - - -
Total: $ 1,029 123 500 500 - - 500
Fire - 150
Personal Services $ 396,619 502,858 432,187 466,297 34,110 - 466,297 Services and Supplies 204,009 218,629 309,241 265,149 (44,092) 60,000 205,149 Capital Outlay - - 802,040 - (802,040) - -
Total: $ 600,628 721,487 1,543,468 731,446 (812,022) 60,000 671,446 12 City of Willows
Fiscal Year 2023-24 Preliminary Budget
General Fund
Departmental Expenditure Account Detail
MID-YEAR PRELIMINARY
ACTUAL ACTUAL BUDGET BUDGET Recommended ONE-TIME BASE BUDGET FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 Adjustments FY 2023-24 FY 2023-24 Public Works / Streets - 160
Personal Services $ - - - - - - -
Services and Supplies 49,233 32,059 42,342 32,587 (9,755) - 32,587 Capital Outlay - - - - - - -
Total: $ 49,233 32,059 42,342 32,587 (9,755) - 32,587
Storm Drains - 170
Personal Services $ - - - - - - -
Services and Supplies 4,834 2,871 2,200 2,226 26 - 2,226 Capital Outlay - - - - - - -
Total: $ 4,834 2,871 2,200 2,226 26 - 2,226
Non-Departmental - 00
Personnel Services $ - - - - - - -
Debt Service - Pension Obligation Bonds 674,326 597,228 663,191 705,153 41,962 165,000 540,153 Capital Outlay 8,018 - 885,820 180,500 (705,320) 135,000 45,500 Transfers Out - - - - - - -
Total: $ 682,344 597,228 1,549,011 885,653 (663,358) 300,000 585,653 Total Appropriations - General Fund $ 4,531,421 $ 5,062,711 $ 7,308,030 $ 6,242,874 $ (1,065,156) $ 560,000 $ 5,682,874 Total Personal Services: $ 1,650,956 $ 2,063,172 $ 2,387,166 $ 2,683,249 $ 296,083 $ 165,000 $ 2,518,249 Total Services and Supplies: 2,872,447 2,999,539 3,233,004 3,179,125 (53,879) 60,000 3,119,125 Total Capital Outlay: 8,018 - 1,687,860 380,500 (1,307,360) 335,000 45,500 Total Transfers Out: - - - - - - -
13