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HomeMy WebLinkAbout2015 07-20 CCP Joint Work Session with Financial CommissionAGENDA CITY COUNCIL/FINANCIAL COMMISSION JOINT WORK SESSION Monday, July 20, 2015 6:30 p.m. City Hall - City Council Chambers Call to Order IT. Approval of Agenda III. 2016 Budget Overview a.Operating Budget Policies b.Budget Goals & Outcomes c.Revenue Trends d.Expenditure Trends e.Market Value Trends f.Preliminary Property Tax Implications IV. Miscellaneous V. Future Budget Discussions a.August 5, 2015 (Wednesday) - General Fund Summary, Budget Requests b.August 17, 2015 - General Fund Budget Requests Continued c. September 14, 2015 (Regular City Council Meeting) - City Council Adopts Preliminary Budget and Levy VI. Adjournment k'A DATE: July 20, 2015 TO: Curt Boganey, City Manager FROM: Nathan Reinhardt, Finance Director SUBJECT: 2016 Budget Overview Recommendation: It is recommended that the City Council-Financial Commission consider providing direction to staff regarding the next steps in developing the 2016 preliminary property tax levy and budget to be adopted on Monday, September 14th, 2015. Background: Operating Budget Policies The Operating Budget Policies provide a basic framework for the overall budget process. Operating independently of changing circumstances and conditions, these policies assist the decision making process of the City Council and Administration. A few of the considerations of the Operating Budget Policies include: 1)The total sum appropriated in the General Fund annual budget shall be equal to the total estimated General Fund revenue and any allocated General Fund balance. 2)The City will pay for all current expenditures with current revenues. The City will avoid budgetary procedures that balance current expenditures at the expense of meeting future year's revenues, or rolling over short-term debt, or that rely on accumulated fund balances to meet current obligations. 3)The City will annually appropriate a contingency appropriation in the General Fund budget, not to exceed five percent of the total budget, to provide for unanticipated expenditure of a non-recurring nature. 4)The budget will provide for adequate maintenance of the capital plant and equipment, and for their orderly replacement. 5)The Operating Budget will describe the major goals to be achieved, and the services and programs to be delivered for the level of funding provided. 6)The City shall manage its cash flow needs by having a target unrestricted and unassigned General Fund balance at the close of each fiscal year of 50 to 52% of the next year's General Fund operating budget. Budget Goals & Outcomes The City Council has adopted the six strategic priorities of Resident Economic Stability, Targeted Redevelopment, Enhanced Community Image, Inclusive Community Engagement, Strengthened and Empowered Youth and Key Infrastructure Investments defined as follows: Mission: Ensuring an attractive, c/eu,!, stile con,;nunit;' that enhances the qilahit!' of life a,nlprese;'i'es the pith/ic trust W HO Resident Economic Stability The economic stability of residents is essential to vibrant neighborhoods and to retail, restaurant, and business growth. We will lead by supporting collaborative efforts of education, business, and government sectors to improve income opportunities for residents. Targeted Redevelopment Redevelopment properties to the highest value and best use will accomplish our goals regarding housing, job creation, and growth of the City's tax base. We will appropriately prepare sites and provide the necessary supporting infrastructure investments to guide redevelopment of publicly and privately owned properties. Enhanced Community Image Our ability to attract and retain residents and businesses is directly influenced by the perception of the City. We will take specific actions to assure that Brooklyn Center is recognized by residents, businesses, stakeholders, and visitors as a high quality, attractive and safe community. Inclusive Community Engagement In order to provide effective and appropriate services, we must clearly understand and respond to community needs. We will consistently seek input from a broad range of stakeholders from the general public, non-profit, and for-profit sectors. Efforts to engage the community will be transparent, responsive, deliberately inclusive, and culturally sensitive. Strengthened and Empowered Youth Youth are a valued resource with the ability to enhance the community with their enthusiasm, energy, and capacity to contribute. We are committed to a coordinated system of high-quality, accessible, and fully resourced opportunities that lead to an increase in high school graduation and pathways to college or career and reductions in young people's experience of violence. Key Infrastructure Investments Proactively maintaining an efficient and effective infrastructure will meet the high level of community expectations. We will plan for and invest in critical infrastructure improvements that enhance safety, improvement life quality, and support opportunities for redevelopment, while sustaining the natural environment. In the upcoming work sessions, departments will be presenting their budget requests. Department heads will provide insight into annual accomplishments as well their goals for their budget. We will discuss how operating spending plans relate to strategic priorities and operating goals and anticipated operating results for 2016. Departments will also provide further analysis on trends that have budget implications. City Council will be asked to provide consensus on department goals or further guidance on the results desired, based on feedback from departments. ilIission: Ensuring an attractive, clean, safe connnunhir that enhances the quality of life and preserves the j,ublic trust MEMORANDUM = COUNCIIJ/FffiANCIAL COMMSSON WORK SESSION Revenue Trends Changes in revenues can have a significant impact on the annual budget. Ct,irt 1 Gpnpri1 Ravaniiac The City received a significant increase in local government aid (LGA) from 2013 to 2014. In 2014, the City Council adopted a policy that effectively limited the use of 50 percent of LGA for general operations, with the remaining 50 percent used for capital improvements. The City's 2016 General Fund budget includes $767,072 for LGA, which is a budgeted increase of $20,000. Interest income has steadily increased since 2013. The City's 2016 General Fund budget includes $294,350 for interest income, which is an increase of $94,350. Changes to interest income in the future will be dependent upon interest rate changes. > The City received the 1st half property tax settlement from Hennepin County. The settlement included $149,000 in excess tax increment revenue (less tax refunds). The City anticipates received an estimated $376,000 in revenues for the full year. The City budgeted $490,000 in excess tax increment revenues for the 2015 budget. The excess increment revenue is difficult to predict, because it is affected by a number of factors that include changes in market value; any delinquent tax payments; tax refunds; and changes in city, school and county tax rates. The reduced amount of excess tax increment revenue the City received can be attributed to a tax refund of prior year taxes paid and a reduction in the City's tax rate for taxes payable in 2015. In recent budgets the City used the excess revenue to help balance the General Fund budget. For the 2016 budget, we have reduced the excess tax increment by $90,000 from $490,000 to $400,000. Mission: Ensuring an attractive, clean, Safe conununiti' that enhances the quality of ilfe and preserves the public trust MEMORANDUM COUNCL/HNANC1[AL COMM]ISSION WORK SESSION Chart 2: Customer Revenues $800,000 $700,000 - $600,000 —K $500,000 $400,000 $300,000 $200,000 $100,000 2012 Actual 2013 2014 2015 Estimated* 2016 Actual Actual Budget ——Rental Dwelling Licenses Building Permits Recreational - Charges for Services Rental license revenues peaked at $254,948 in 2013 and decreased to $229,724 in 2014. The 2016 budget anticipates $223,040 in rental license revenues. > Recreational - Charges for Services, which primarily consists of community center revenues experienced a decrease from 2012 to 2014. The 2016 General Fund budget includes $642,907 in revenues, which is a $17,350 budgeted decrease from the 2015 budget. > The City experienced significant increases in building permit revenues from redevelopment activities in 2012 to 2014. These revenues were a large factor of the annual positive budget variances in the City's General Fund. The City received total building permit revenues over $700,000 in 2013 and 2014. The City's 2016 General Fund budget includes $345,000 for building permit revenue, which is a budgeted decrease of $55,500. Ai7ssio,:: Ensuring an attractive, clean, safe coin,nu,nfl' that enhances the qua/up of life and preserves the public trust MEMORANDUM COUNCDJHNANCIAL COMMSSJION WORK SESST{ON Expenditure Trends Chart 3: Inflationary Costs (% Annual Chanae 8% 7% 6 0,: 3/0 0%- I 2012 Actual 2013 2014 2015 Actual 2016 Actual Actual Budget =--'lnflation Cafeteria Contribution —-Cost of Living Adjustment The City's budget can be significantly impacted over time as a result of inflationary increases. The consumer price index averaged approximately a 1.6 percent increase from 2012 to 2014. Personnel costs account for approximately two-thirds of the General Fund, which can be impacted by a number of factors, but most significantly cost of living adjustments and health insurance increases. The City's past practice has been to split the cost of the calculated health insurance increase with employees. The calculated health insurance increase for 2016 is 11.5 percent. The 2016 budget includes a two percent Cost of Living Adjustment and a six percent increase in the employer cafeteria contribution. Chart 4: Debt Service (paid from property tax levy) $800,000 $300,000 $200,000 $100,000 $- I I 2012 Actual 2013 2014 2015 Actual 2016 Actual Actual Budget =- Debt Service Levy The 2016 budget includes an additional debt service levy of $242,989, which will provide the levy funding needed for the recent debt issue to fund the neighborhood reconstruction program. Based on the Capital Improvement Plan discussion, the City anticipates a $300,000 annual increase is needed over the next five years to continue to fund this program. Mission: Ensuring an attractive, clean, safe co,ni;uiiiitj' that enhances the qiiuhi(j' of life aizd preserves the public trust MEMORANDUM COUNCI[L/FINANCIAL COMMISSION WORK SESSION Market Value Trends Chart 5: Taxable Market Value (preliminary estimates) Taxable Market Value Payable Estimated 2015 2016 Change Commercial $ 284,830,700 $286,426,900 0.6% Farm 179,400 179,000 Industrial 116,400,900 118,964,500 2.2% Residential 881,896,576 984,492,763 11.6% Apartment 186,954,600 195,627,580 4.6% Totals $ 1,470262,176 $1,585,690,743 7.9% Preliminary estimates from the County assessor's office shows continued growth in taxable market value, The City's taxable market value is estimated to increase by $116.8 million (7.8%) for taxes payable in 2016. The market value continues to be driven by residential and apartment. Chart 7: Tax Capacity Comparisons (preliminary estimates) Tax Capacity - Payable 2015 Other- Apartment 0.0% 11.8%A AA- Commercial Residential 29.5% 46.6% 11rind strIal —Clplcty I, If 1 1105/2014 Tax Capacity - Payable 2016 Other - - Apartment - 11.6% Commercial Residential 27.9% 48.8% ndijstrlalndual The tax capacity charts above provide a breakdown of tax capacity by classification. The comparison of this chart to last year shows that residential properties will pay a larger share of total City property taxes in 2016, while commercial properties will pay a smaller portion of total property taxes. ilission: Eiisiiriiig an attractive, clean, safe com,nu,,itl' that enhances the quality of life and preserves the public has! MEMORANDUM COUNCIL/FINANCIAL COMMISSION WORK SESSION Chart 8: Median Value Home $250,000 $196,100 $200,000 $180,400 $156,500 $137,500 $142,100 $131,400$150,000 - __________ - S133,900 $119,400 $114,300 $100,000 -1-- - $50,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 Most residents have probably experienced an increase in the assessed value of their home over the past year. The Hennepin County's assessor's office estimated the median value home in the City of Brooklyn Center to be $142,100, compared to $131,400 in 2015. This is a $10,700 (8.1%) increase as assessed home values have reached their highest levels since 2010. Property Tax Implications The next page outlines examples to illustrate the impact of levy changes on revenues and tax rates. The three examples are percentage levy increases of 1 percent, 3 percent and 5 percent. It is important to note that the City is required to include an additional debt service levy of $242,989 for funding of this year's neighborhood reconstruction project. The debt service levy increase equates to a 1.6% increase in the City's levy for next year. The HRA levy, per state statute, is based on a percentage of taxable market value in the City and will increase in proportion to last year's total taxable market value increase. The maximum 2016 HRA levy is $308,518 which is a $28,058 or 10 percent increase from 2015. The following is based on our preliminary estimates: > A one percent increase, results in a total City levy increase of $147,780. The General Fund would see a decrease of $95,209 (-0.66%). The total City tax rate would see a decline of 1.958%. A three percent increase, results in a total City levy increase of $443,340. The General Fund would see a increase of $200,351 (1.39%). The total City tax rate would see a decline of 0.610%. > A five percent increase, results in a total City levy increase of $738,900. The General Fund would see a increase of $495,911 (3.45%). The total City tax rate would see a increase of 0.738%. Mission: Ensuring an attractive, clean, safe coinnuiniti' that enhances the quality of life and preserves the public trust ME M ORANDUMMk'A [1 COM M ISSION WORK SESSION Chart 9: Preliminary Estimates Preliminary Estimates - 1 percent levy increase Tax Levies City Tax Rates Payable Estimated Change Payable Estimated 2015 2016 $ % 2015 2016 Change General Levy $14,381,534 $14,286,325 $ (95,209) -0.66% 68.147 65.152 (2.995) Debt Levy 396,496 639,485 242,989 61.28% 1.879 2.916 1.037 Total City Le $14,778,030 $14,925,810 $ 147,780 1.00% 70.026 68.068 (1.958) HRA Le $ 280,460 $ 308,518 $ 28,058 10.00% 1.230 1.407 0.177 Preliminary Estimates - 3 percent levy increase Tax Levies City Tax Rates Payable Estimated Change Payable Estimated 2015 2016 $ % 2015 2016 Change General Le $14,381,534 $14,581,885 $ 200,351 1.39% 68.147 66.500 (1.647) Debt Levy 396,496 639,485 242,989 61.28% 1.879 2.916 1.037 Total City Le $14,778,030 $15,221,370 $ 443,340 3.00% 70.026 69.416 (0.610) HRA Le $ 280,460 $ 308,518 $ 28,058 10.00% 1.230 1.407 0.177 Preliminary Estimates - 5 percent levy increase Tax Levies City Tax Rates Payable Estimated Change Payable Estimated 2015 2016 $ % 2015 2016 Change General Levy $14,381,534 $14,877,445 $ 495,911 3.45% 68.147 67.847 (0.300) Debt Levy 396,496 639,485 242,989 61.28% 1.879 2.916 1.037 Total City Levy $14,778,030 $15,516,930 $ 738,900 5.00% 70.026 70.764 0.738 HRA Le $ 280,460 $ 308,518 $ 28,058 10.00% 1.230 1.407 0.177 Projected Residential Taxes (City Portion) 1% Levy Increase 3% Levy Increase 5% Levy Increase Payable Estimated Estimated Estimated 2015 2016 $ Change 2016 Change 2016 Change Residential -$100,000 503 488 $ (14) 498 $(4) 508 $ 5 Residential-$150,000 884 859 (25) 876 (8) 893 9 Residential-$200,000 1,266 1,230 (35) 1,255 (11) 1,279 13 Median Value Home 742 801 59 817 74 833 90 (2015 = $131,400; 2016 $142,100) Projected residential property taxes based on the examples illustrated above, show the various impacts of changes in the tax rates on property tax for residential properties at incremental values. At a one percent levy increase a hypothetical property valued at $150,000 would see a $25 annual property tax decrease. For every one percent levy increase, a $150,000 residential property will increase in increments of $9 in annual property taxes. il'Jissio,,: Ensuring an attractive, clean, safe co,ninuni(j' that enhances the qua/it)' of life and preserves the public trust ME M ORANDUMk'A [I] 1uJ COMMISSION WORK SESSION City Council/Commission Considerations/Work session Objectives: This evening staff is seeking City Council/Commission input on the following considerations: 1)We are operating under the assumption that we currently have the necessary major programs in place and our 2016 budget requests will continue to provide the services needed and to work towards our strategic goals. Does City Council/Commission agree with this assumption? 2)A preliminary review of the 2016 budget, based on departmental requests, would require a levy increase of approximately 8.2 percent to maintain the City's current levels of services, provide additional revenue to pay for the debt service related to 2015 neighborhood infrastructure replacement, and move toward the achievement of our Strategic Priorities. What is the City Council/Commission tolerance for a levy adjustment? Attachment: General Fund Revenues j1issio,,: Ensuring an attractive, clan,,, safe co,n,,,i,niti' that en/lances the quiilitr of life ai,dpreseri'es I/ic jniblic trust GENERAL FUND FUND - 10100 REVENUES 2015 2013 2014 June 2015 2016 Object Code I Description Actual Actual YTD Budget Budget Change 10100- GENERAL FUND 4101 CURRENT AD VALOREM TAXES $13,526,153 $13,512,475 $5,752,100 $14,381,534 $14,381,534 0.00% 4101.1 - MKT VALUE CREDIT-PROPERTY TAX 15 ----(287,108) - (287,108) 0.00% 0.00%4102- ALLOWANCE FOR UNCOLLECTIBLE --258,397 258,397 0.00%4120- DELINQUENT AD VALOREM TAXES 152,292 6,543 - 28,710 0.00%4154- PENALTIES & INT-DELINQ TAXES 33,943 8,844 -28,710 PROPER1'YTA)(ES 13,712,403 13,527,862 5752,100 14381,533 14,381,533 0.00% 4150- TAX INCREMENTS 423,587 549,268 -490,000 400,000 -18.37% TAX INCREMENTS 423,587 549,268 -490,000 400,000 -18.37% 4161 - LODGING TAX 881,252 914,651 378,131 8801000 895,000 1.70% SALES & USE TAXES 881,252 914,651 378,131 880,000 895,000 1.70% TOTAL TAXES 15,017,242 14,991,781 6,130,231 15.751,533 15,676,533 -0.48% 4201 - LIQUOR LICENSES 71,942 54,518 11,875 66,500 49,900 -24.96% 4202- BEER LICENSES 3,275 1,800 292 2,900 1,800 -37.93% 4203- GARBAGE HAULING LICENSES 3,485 3,435 2,160 3,460 3,435 -0.72% 4204- CIGARETTE LICENSES 3,315 3,513 88 3,150 3,150 0,00% 4205 - RENTAL DWELLING LICENSES 254,948 229,724 120,569 233,550 223,040 -4.50% 4207 - MECHANICAL LICENSES 9,040 9,292 5,550 9,000 9,000 0.00% 4209-SERVICE STATION LICENSES 2,500 3,090 -2,500 2,300 -8.00% 4210- MOTOR VEHICLE DEALER LICENSES 1,500 1,250 1,250 1,250 1,250 0.00% 4211 BOWLING ALLEY LICENSES 720 720 -720 --100.00% 4212- AMUSEMENT LICENSES 725 710 605 725 725 0.00% 4213- MISCELLANEOUS BUSINESS LICENSE 4,414 3,900 1,777 3,860 3,500 -9.33% LICENSES 355.864 311,952 144,166 327,615 298,100 -9.01% 4221 - SIGN PERMITS 6,105 4,545 3,819 5,000 5,000 0.00% 4222- BUILDING PERMITS 521,965 501,016 149,717 275,000 250,000 -9.09% 4223- MECHANICAL PERMITS 63,204 74,768 39,891 40,000 30,000 -25.00% 4224- SEWER & WATER PERMITS 1,460 3,325 1,480 1,500 1,500 0.00% 4225- PLUMBING PERMITS 51,106 63,830 33,920 30,000 20,000 -33.33% 4226- ROW PERMIT FEE 5,015 1,814 225 3,000 2,500 -16.67% 4227- ELECTRICAL PERMITS 78,384 59,476 25,899 45,000 35,000 -22.22% 4228- MISC BUSINESS PERMITS 900 684 684 1,000 1,000 0.00% PERMITS 728,139 709,458 255,635 400,500 345,000 -13.86% TOTAL LICENSES & PERMITS 1,084,003 1,021,410 399 ,801 728,115 643,100 -11.68% 4320- MISC FEDERAL GRANTS 43,370 ----0.00% FEDERAL 43,370 ----0.00% 4341 -LOCAL GOVERNMENT AID 411,378 772,307 -747,076 767,072 2.68% 4345- PENSION AID-FIRE RELIEF 135,340 133,745 5,000 135,000 135,000 0.00% 4346- PENSION AID-POLICE 342,619 340,815 -340,000 340,000 0.00% 4347- PENSION AID-PERA 34,365 34,365 -34,365 34,365 0.00% 4348- LOCAL PERFORMANCE AID 4,280 --4,200 --100.00% 4352- POLICE TRAINING GRANT 15,379 14,803 -15,000 15,000 0.00% 4359- OTHER STATE GRANTS/AID 15,760 24,947 4,244 3,000 3,000 0.00% STATE 959,121 1,320,982 9,244 1,278,641 1,294,437 1.24% 4362- COUNTY GRANTS/AID 4,500 -5,000 --0.00% COUNTY 4,500 -5,000 --0.00% 4373- OTHER GRANTS/AID 8,528 7,809 3,613 10,000 10,000 0.00% 4374- POLICE LIAISON / DARE 70,643 72,656 40,995 74,300 82,000 10.36% LOCAL 79,171 80,465 44,608 84,300 92,000 9.13% TOTAL INTERGOVERNMENTAL 1,086,162 1,401,447 58,852 1,362,941 1,386,437 1.72% 4401 - VACANT BLDG REG FEE 110,000 95,240 45,200 60,000 45,000 -25.00% 4402 - RENTAL CONVERSION FEE 64,400 36,400 17,500 20,000 20,000 0.00% 4403- PLANNING APPLICATION FEES 10,025 5,750 4,510 7,500 7,500 0.00% 4404- ZONING CHANGES/SPECIAL USE PER 1,750 1,675 1,075 4,650 4,650 0,00% 4405- SALE OF MAPS & DOCUMENTS 144 325 336 --0.00% 4407- ASSESSMENT SEARCHES 25 25 ---0.00% 4408- REINSPECTION FEES 26,850 18,150 9,450 15,000 15,000 0.00% 4409- SECTION 8 INSPECTIONS 17,706 21.398 5,174 12,500 12,000 -4.00% 4410- REOCCUPANCY INSP FEE 38,195 24,375 9,360 29,250 21,840 -25.33% 4411 - FILING FEES -225 -50 50 0.00% 4412- ABATEMENT FEES 805 810 180 500 500 0.00% 4413- FINAL PLAT & VACATION FEES 500 250 -500 500 0.00% 4415-TREE CONTRACTOR REGISTRATION 1,575 1,225 1,260 1,100 1,200 9.09% 4416- ZONING LETTER 700 805 175 500 500 0.00% 4417-ABATEMENT SVC CHG 4,350 (456)-4,500 2,500 -44.44% 4419 ONLINE CREDIT CARD SURCHARGE 3,637 1,978 917 2,000 2,000 0.00% GENERAL 280,662 208,175 95,137 158,050 133,240 -15.70% 4421 - POLICE REPORT REVENUE 971 791 412 750 750 0.00% 4422- LICENSE INVESTIGATIONS 1,650 1,200 750 1,000 1,000 0.00% 4423- ANIMAL CONTROL REVENUE 5,005 2,911 1,947 4,500 4,500 0.00% 4424.1 - FIRE INSPECTIONS 150 700 300 500 500 0.00% 4420- BURGLAR ALARM FEES 3,440 --3,000 3,000 0,00% 4426- TOWING REVENUE 10 20 --- 500 0.00% 100.00%4427- POLICE SERVICE REVENUE 998 1,175 782 - 15,000 6,000 -60.00%4428-PRIVATE SECURITY CONTRACTS 48,403 6,255 - 4429- MISC POLICE REVENUE - 60,627 187 13 ,239 - 4,191 -24,750 - 16,250 0.00% -34-34%PUBLIC SAFETY 4451 - NUISANCE ABATEMENTS 7,772 2,653 -8,000 6,000 -25.00% COMMUNITY DEVELOPMENT 7,772 2,653 -8,000 6,000 -25.00% 4471 -ADULT RECREATION PROGRAMS 198,509 195,972 71,489 200,950 192,450 -4.23% 4472- TEEN RECREATION PROGRAMS 5,555 6,845 8,220 7,000 7,200 2.86% 4473- CHILDREN RECREATION PROGRAMS 54,308 52,630 34,551 48,350 52,907 9.43% 4474- GENERAL RECREATION PROGRAMS 640 893 350 1,400 1,500 7.14% PARKS & RECREATION 259,012 256,340 114,610 257,700 254,057 -1.41% 4481 - MEMBERSHIPS-FAMILY 35,904 33,755 18,181 38,000 35,000 -7.89% 4482- MEMBERSHIPS-INDIVIDUAL 30,423 27,149 16,218 35,000 30,000 -14.29% 4483- SILVER SNEAKERS TAXABLE 18.141 19,009 9,106 15.000 20,000 33.33% 4485 GENERAL ADMISSIONS-INDIVIDUAL 94.625 70,635 41.093 110,000 95,000 -13.64% 4486- GENERAL ADMISSIONS-GROUP ---1,000 1,000 0.00% 4487- SWIM LESSONS 168,852 148,539 106,061 167,500 168,000 0.30% 4489- LOCKER RENTAL 5,369 4,196 3,184 5.000 6,000 20.00% 4493- GAME ROOM 2,431 2,300 954 3,000 2,500 -16.67% 4494- MERCHANDISE FOR RESALE 1.205 925 431 1.500 1,500 0.00% 4495- CONSTITUTION HALL RENTAL 24,225 21,924 12,617 22.000 23,000 4.55% 4496- GIFT CERTIFICATE 156 (26)(226)500 250 -50.00% 4497- CONCESSIONS & COMMISSIONS 719 1,784 -8,000 6,600 -17.50% COMMUNITY CENTER 382,050 330190 207,619 406,500 388,850 -4.34% TOTAL CHARGES FOR SERVICES 990,123 810,597 421,557 855,000 798397 -6.62% 4508- UNCLAIMED EVIDENCE 74 1,568 55 1,500 1,500 0.00% 4511- COURT FINES 260,008 269.699 105,933 290,000 275,000 -5.17% 4512- ADMINISTRATIVE FINES 27,015 40,865 8,678 25,000 25.000 0.00% 4513- RENTAL DWELLING FINES 534 ----0.00% TOTAL FINES & FORFEITURES 287 ,631 312,130 112.666 316,500 301,500 -4.74% 4601- SPECIAL ASSESSMENTS 160,708 128,125 -85,000 95,000 11.76% 4607- SPEC ASSESS INTEREST 47 13 ---0.00% TOTAL SPECIAL ASSESSMENTS 160,755 128,138 -85.000 95,000 11.76% 4603- INTEREST EARNINGS 28,656 49,454 29,710 46.787 74,526 59.29% 4605- UNREALIZED INVESTMENT GAIN/LOSS (54,41 12,306 ---0.00% TOTAL INVESTMENT EARNINGS (25,763)61,760 29,710 46,787 74,526 59.29% 4604- CHECK PROCESSING FEES 120 270 ---0.00% 4606- OTHER REVENUE 23,963 11,327 2,843 25,000 25,000 0.00% 4612- DONATIONS & CONTRIBUTIONS 27,080 9.864 6,100 10,500 10,500 0.00% 4812- FACILITY RENTALS 35,277 36,186 17,981 31,200 31.200 0.00% 4921- REFUNDS & REIMBURSEMENTS 76,111 80,702 6,071 40,025 50,000 24.92% TOTAL MISCELLANEOUS 162,551 138.349 32,975 106,725 116.700 9.35% 4931 - BOND SALES 3,000 --.-0.00% TOTAL OTHER FINANCING SOURCES 31000 ----0.00% 4915- TRANSFERS IN 149,381 129.544 -150,000 150.000 0.00% TOTAL TRANSFERS IN 149,381 129,544 -150,000 150,000 0.00% REVENUES $ 18,915,085 $ 18,995,156 $ 7,185.792 $ 19,402,601 $ 19,242,193 -0.83% (((1 5)Wp 015) T1 (O c -' (L5)(1 b iii)) (5) - ciI 11T il5) (la' ( I) TH [LLL1 ( )) LI / LL:Ji (L2 (r2 ((J) C (I ) •1 (b) () yi- (<)) () () (1) 2 (hi) 2 5) (kb) c: () (p5() (fj) ( [JH (ci Li [Lii 7 -I 7 I(1 (L i)/ LI Li II ((T o c a C)C)a C)aaaQC)a a C)C)o 0 0 0 0 0 0 0 C 6 dcdc5cc (D 0 0 C)C)C)C)C) Y3 r- --- D zt n')rJ -I o C)cN a.) 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