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Home My WebLink AboutAgenda Report - June 2, 2010 J-01J- \ CITY OF LODI COUNCIL COMMUNICATION TM AGENDA TITLE: Receive Budget Presentation, Invite Public Comments and Adopt Resolutions Approving the City of Lodi Financial Plan and Budgetfor the Fiscal Year Beginning July 1, 2010 and Ending June 30, 2011, Approving the Fiscal Year 2010111 Appropriation Spending Limit, Amending the Fiscal Year 2009110 Financial Plan and Budget and Approving a General Fund Reserve Policy MEETING DATE: PREPARED BY June 2,2010 Deputy City Manager RECOMMENDED ACTION: Receive Budget presentation, invite public comments and adopt Resolutions: • Approving the City of Lodi Financial Plan and Budget for the Fiscal Year beginning July 1, 2010 and ending June 30,2011; • Approving the Fiscal Year 2010111 Appropriation Spending Limit; • Amending the Fiscal Year 2009110 Financial Plan and Budget; and • Approving a General Fund Reserve Policy. BACKGROUND INFORMATION: The City Council will receive a summary budget presentation and the public is invited to comment on the Fiscal Year 2010111 budget. Council received information on this budget at a Special Council meeting of April 6th, regular Council meetings of May 5th and 191h, and Shirtsleeve meetings on May 18th and May 25". Due to scheduling difficulties, the Budget and Finance Committee was not able to complete their review of the budget document. Therefore, no recommendations are brought forward from the Committee. The General Fund Budget for Fiscal Year 2010111 is balanced without the use of reserves. Actions taken during FY 2009110 restored the unreserved fund balance to a $3.8 million level. Improvements have been made to the budget document itself. Summaries of full department budgets are provided versus a collection of division budgets. Narratives are clearer and more concise. Additional supplemental information is included. This budget continues the use of footnotes to explain variances and key items. Although not required, the public has been invited to make comments through an advertisement in the Lodi News -Sentinel. A resolution adopting the financial plan and budget is attached. Included in the budget resolution is the adoption of the Appropriation Spending Limit for the 2010111 fiscal year. This limit represents the maximum spending authority for the City based upon population and inflation changes over the last year. A a 0 radt Bartlam, Interim City Manager The 2010111 Appropriation Limit is $75,523,822, a decrease of $1,498,463 from the prior year. Details of the calculations are attached as Attachment 1 and ExhibitsA through G. Also attached is a resolution amending the Fiscal Year 2009110 Financial Plan and Budget that allows for the transfer of up to $504,000 of one-time revenue from the General Fund to the Capital Outlay Fund. This revenue is derived from the sale of a conservation easement related to the Lodi Energy Center. The actual amount of the transfer will be determined once all General Fund revenues and expenditures are known for the year and unrestricted fund balance is calculated. The amount retained in the General Fund will bring the unrestricted fund balance to the amount of $3,831,962. Any funding in excess of this balance will be transferred to the Capital Outlay Fund. Finally, attached is a resolution approving a new General Fund Reserve Policy. This policy was presented at the May 25, 2010 Shirtsleeve Meeting and has been drafted to provide guidance regarding the appropriate level of reserve in the General Fund. Staff has worked with the Budget and Finance Committee in drafting this policy. The policy has been approved by the Committee and has been drafted to conform to the upcoming reporting requirements of GASB 54. FISCAL IMPACT The 2010111 budget provides an expenditure plan for all funds. The all funds budget is $179,333,640, an increase of $9.1 million, or about 5.4 percent over the previous year. The General Fund Budget is $41,321,750, which includes one-time funding of approximately $1.2 million. Absent the one-time funding, the General Fund reflects a growth of $266,000 over the prior year. Jordan Ayers, Deputy City anager Attachments RESOLUTION NO. 2010-84 A RESOLUTION OF THE LODI CITY COUNCIL ADOPTING THE CITY OF LODI FINANCIAL PLAN AND BUDGET FOR THE FISCAL YEAR BEGINNING JULY 1, 2010 AND ENDING JUNE 30,2011, AND APPROVING THE 2010/11 APPROPRIATIONS SPENDING LIMIT WHEREAS, the City Manager submitted the 2010/1I balanced Financial Plan and Budget to the City Council on May 19,2010;and WHEREAS, the 2010/11 Financial Plan and Budget was prepared in accordance with the City Council's goals, budget assumptions, and policies; and WHEREAS, the City Council conducted public budget meetings on April 6, May 5, May 18, May 19, May 25, and June 2, 2010, at the Carnegie Forum; and WHEREAS, the City Council is required to adopt the Appropriations Spending Limit for 2010/11; and WHEREAS, the Appropriations Spending Limit and the annual adjustment factors selected to calculate the Limit are part of the Financial Plan and Budget. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Lodi as follows: 1. That the 2010/11 Financial Plan and Budget, as proposed by the City Manager, be approved as follows: Budget General Fund Police $15,970,480 Fire 9,125,280 Public Works 1,709,690 Parks 2,292,770 City Clerk City Manager 606,100 564,600 City Attorney 468,150 Internal Services 3,411,600 Economic Development 583,050 Non -Departmental _ 6,590,030 Total General Fund $41,321,750 Other Funds Electric Utilit $76,618,920 Water Utilit _ 11,528,790 Wastewater Utility_ 14,194,540 Transit 6,113,210 Streets 5,903,360 Community Development 1,065,500 Recreation 2,004,790 Community Center 1,850,570 Library 1,427,930 Transportation Development Act 50,000 Community Dev Block Grant 1,065,500 Public Safety Special Revenue 119,000 Capital Outla 1,727,000 Equip & Vehicle Replacement 198,500 Debt Service 1,673,820 Benefits 6,999,300 Self Insurance 2,803,000 Trust and Agency 520,280 Fit Servim Total Other Funds 2,062,770 $138,011,890 Total $179,333,640 2. That the funds for the 2010111 Financial Plan and Budget are appropriated as summarized in the document on file in the City Clerk's Office; and 3. That the Appropriations Spending Limit be decreased by $1,498,463 from the 2009110 level of $77,022,286 to the 2010111 level of $75,523,822. Dated: June 2, 2010 ------- I hereby certify that Resolution No. 2010-84 as passed and adopted by the City Council of the City of Lodi in a regular meeting held June 2, 2010, by the following votes: AYES: COUNCIL MEMBERS — Hitchcock, Hansen, Johnson, Mounce, and Mayor Katzakian NOES: COUNCIL MEMBERS — None ABSENT: COUNCIL MEMBERS — None ABSTAIN: COUNCIL MEMBERS — None RA OHL 2010-84 2010-11 FINANCIAL PLAN AND BUDGET APPROPRIATIONS SPENDING LIMIT 2010-11 APPROPRIATIONS SPENDING LIMIT AMOUNT rast Year's Limit 77,022,286 kdjustment factors I Population "A 1.0061 2 Inflation % 0.9746 Total Adjustment % 0.9805 Annual Adjustment (1,498,463 Adjustments None Iota[ Adjustments (1,498,463 1010-11 APPROPRIATIONS SPENDING LIMIT 75,523,822 2010-11 APPROPRIATIONS SUBJECT TO LIMITATION AMOUNT - -� PROCEEDS OF TAXES 31,809,427 EXCLUSIONS APPROPRIATIONS SUBJECT TO ,IMIT TION 31,809,427 CURRENT YEAR LIMIT 75,523,821 WER(UNDER) LIMIT (43,714,395 EXHIBIT A City of Lodi Appropriations Spending Limit Fiscal Year 2010-11 A. Last Year's Limit 1 77,022,286 B. Adjustments Factors 1 Population % (Exhibit B) 2 Inflation % 0,974 (State Finance) Total Adjustment % 0.00.5(BI-By) C. Annual Adjustment iI AGR d61 (B*A) D. Other Adjustments E. Total Adjustments (1,498,463) (C+D) F. This Year's Limit City of Lodi BX111BIT A Appropriations Spending Limit Growth Factors/Calculations GROWTH 87-88 3.47 5.72 3.33 88-89 4.66 4.96 3.32 89-90 5.19 2.52 2.20 90-91 4.21 2.26 2.23 91-92 4.14 1.19 264 92-93 -0.64 0.97 2.41 93-94 2.72 0.73 2.13 94-95 0.71 0.51 1.57 95-96 4.12 1.31 1.59 96-97 4.67 1.68 1.85 97-98 4.67 0.70 121 98-99 4.15 1.16 1.47 99-00 4.53 1.94 1.44 00-01 4.91 1.29 1.78 01-02 7.82 LSA 2.71 02-03 -1.27 Z,14 3.07 03-04 2.31 1.69 2.86 04-05 3.28 0.75 2.54 05-06 5.26 0.96 2.65 06-07 3.96 0.30 2.00 07.08 4.42 0.90 1.73 08-09 4.29 0.68 1.59 09-10 0.62 0.42 1.07 10-11 -2,54 0.61 0.97 87-88 1.0347x 1.0572- 1.0939 1.0939x$22,554,787 _ $24,782,072 88-89 1,0OW,0496=1,0985 1,085 x $24,782,072 _ $27,223,106 89-90 1,0519 x 1.0252= 1.0784 1.0784 x $27,223,106 $29,357,398 90-91 ].0421 x 1.0226 =1.0657 1.0657 x $29,357,398 = $31,286,179 91-91 1.0414 3:1.0264 =1.U689 1.0699 x $31,286,179 - $33,441,797 92-93 .9936 x 1.0291 -1.0175 1.0175x 33,441,797 = $34,027,028 93-94 1.0272x 1.0713 = 1.0491 1.0491x 34,027,028 $35,697,755 94-95 1.0071 x 1.0157 = 1.0229 1.0719 x 35,697,755 936,515,234 95-96 1.0472 x 1.0131=1.0609 1.0609x 36,515,234 $38,739,012 96.97 1.0467x1.0168=1.0643 1.0643x 38739012 - $41,229,332 97-98 1.0467x1.0070=1.0540 1.0540x 41,229,332 $43,456,825 98-99 1.0415x1.01160"1.0536 1.0536x 43,456,825 $45,785,303 99.00 1.0453x1.0194=1.0656 1.0656x45,785,343 $48,787,849 00-01 1.0491x1.0129=1.0626 1.0626x48,787,849 $51,843,597 01-02 1.07824.0190=1,0987 556,959,824 1.0986858 02-03 .9873x],0214=1,00843 557,439,894 1.00842822 03-04 1,02310.01694.0404 559,759,913 1.04039039 04.05 1,0328x1.0075=1.040546 $52,182,939 1.040546 0546 1.0526x1.0096=1.06270496 961,082,118 1.06270496 06-07 1.0396x1.0030=1.0427188 568,905,066 1.0427188 07-08 1.0442x1.0090=1.0535978 $72,598,226 1.0535978 08-09 1.0429x1.0068=1.0499917 $76,227,535 1.0499917 09.10 1.00624.0042=1.01042604 577,022,286 1.01042604 10-11 .9746x1.0061=.98054506 $75,523,822 0.98054506 10-11 Appropriations Subject to Limit: $31,809,427 42.12% $75,523,822 APPROPRIATIONS SUBJECT TO LIMITATION City of Lodi Fiscal Year 2010-11 A. PROCEEDS OI+ TA.XI✓S B. EXCLUSIONS G, APPROPRIATIONS SUBJECT TO LIMITATION D. CURRENT YEAR LIMIT EXHIBIT C (Exhibit F) (Exhibit D) (A -Ii) (E, xhibit A) E, O'VFR(UNDER)LIMIT (as,7ra,sn�t (C -D) 3x,809.427 = 42.12% 15,523,822 EXCLUDED APPROPRIATIONS City of Lodi Fiscal Year 2010-11 IaXHrBIT U COURT ORDERS Subtotal Noue FEDERAL MANDATES Subtotal None QUALIFIED CAPITAL OUTLAYS Subtotal No QUALIFIED DEBT SERVICE Subtotal None TOTAL EXCLUDABLE (Copy to Lo Aiibit C & G) City of Lodi Schedule to Match User Fees to Costs Fiscal Year 2010-11 EXHIBIT E Public Safety Fees 308,750 25,145,760 Parks and Recreation Fees 1,458,810 4,297,560 Community Center Fees 428,000 1,850,570 Community Development Fees 328,820 1,065,500 PW Engineering Fees 280,620 717,770 LibraryFees 45,000 1,427,930 Total 2,850,000 34,505,090 0 0 0 0 0 0 Q Calculation -Proceeds of TRUS City of Lodi fiscal Ycflr 2010.11 EXUIBIT F Property Taxes. 4,335,000 8,308,480 8,308,48( Sales & Use Tax 1,002,460 8,797,140 266,000 9,063,14( Business License Tax 1,586,S70 1,180,000 1,180,00( Ba nchise Tax 0 1,665,800 1,665,80( I m nsicnt Occupancy Tau 60,000 400,000 400,00( Rea] Property -Documentary Tar 0 104,410 104,41( In -lieu Franchise Tax 0 6,976,670 6,976,67( FROM STATE Motor Vehicle In Lien Stale H -way Mai menance Gar MK CigaretEe tax Transportation Development Act 'IDA -Pedestrian/Bike, l'atli SB 300 Transportationl'arincr hip Measure K Fonds State Reimbursements -POST Public U brary emmrs PERS Rebate SB90 Reimbursements Asset Seizure FundgAufo Theft Drug Suppression Grant State special grants Traffic Congestion RcIkf State STIP reimbursement LOCALLY RAISED Fines, Forreiwres, Penalties LiGcnscs andp'rrniis Rent of Cily Property Development Fees USER FEES ;front Exhibit El OTHER MISCELLANEOUS Sale of Property Restilution-Dania Be to Property 0(herrevenue, interfund Transfers 4,335,000 4,335,000 11,400 11,400 1,002,460 1,002,460 712,270 0 1,586,570 1,586,S70 33,600 33,600 0 0 1,427,750 1,427 750 60,000 60,000 57,000 57,000 0 0 45,000 1 45,000 0 0 238,000 238,000 111) AAA 1,270,000 i,270,m 556,550 556,550 793,200 793,200 712,270 712270 3,500 3,500 400 400 884,420 884.420 (from Exhibit 3) 8,432,990 5,432,990 SUBTOTAL 31,767,500 1 17,982,420 1 49,749,920 (f6rZ0ibit 0) INTEREST EARNINGS (from Exhibit 3) TOTAL REVENUE 31,809,427 ,use for Exhibit C) RESERVE WITUDItAWALS 0 (Including appropriated Fund Valance) TOTAL OF THESE FUNDS FX9,5 i 5,58U OTHER FUNDS NOT INCLUDED 121,854,78011 GRAND TOTALBUDG 1' 171,670,360 Interest Earnings Produced by Taxer City of Lodi Fiscal Year 2010-11 A. NON-INI'ERESTTAX PROCEEDS B. MINUS EXCLUSIONS C. NET INVESTED TAXES D. TOTAL NON-INTEREST BUDGET E. TAX PROCEEDS AS PERCENT OFBUDGET F. INTEREST EARNINGS G. AMOUNT OF INTEREST EAKNEU FROM TAXES If. AMOUNT OF INTEREST EARNEU ON NON -TAXES I. Take the result of s(cps NG & II Copy all to Extobit F EXHIBIT G [ 31,767,500 I "(Exhibit F) 0] (Exhibit D) 31,767,500 [ 49,749,920 � �z Qgoti (CID) 1 15,6101 I 41,927 a (E*F) 23,7331 W -G) RESOLUTION NO. 2010-85 A RESOLUTION OF THE LODI CITY COUNCIL APPROVING THE TRANSFER OF FUNDS FROM THE GENERAL FUND TO THE CAPITAL OUTLAY FUND WHEREAS, the City has received funding in the amount of $504,000 from the sale of a conservation easement; and WHEREAS, the above funding has been deposited into the General Fund; and WHEREAS, the City desires to use a portion of the above funding to replenish General Fund unreserved fund balance to the level estimated in the original budget adoption of $3,831,962; and WHEREAS, the City desires to use any residual balance of the above funding to address deferred capital maintenance needs. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Lodi that the City Manager is authorized to adjust the Fiscal Year 2009110 budget to: Use one-time funding from the sale of the conservation easement to replenish General Fund unrestricted fund balance to a level of $3,831,962; and 2. Once the funding threshold of $3,831,962 is reached, transfer up to $504,000 from the General Fund to the Capital Outlay Fund. Dated: June 2, 2010 I hereby certify that Resolution No. 2010-85 as passed and adopted by the City Council of the City of Lodi in a regular meeting held June 2, 2010, by the following votes: AYES: COUNCIL MEMBERS — Hitchcock, Hansen, Johnson, Mounce, and Mayor Katzakian NOES: COUNCIL MEMBERS — None ABSENT: COUNCIL MEMBERS — None ABSTAIN: COUNCIL MEMBERS — No L City Clerk 2010-85 RESOLUTION NO. 2010-86 A RESOLUTION OF THE LODI CITY COUNCIL ADOPTING A GENERAL FUND RESERVE POLICY WHEREAS, maintaining General Fund reserves is fiscally prudent; and WHEREAS, reserves can mitigate the financial exposure of catastrophic events and actions from outside entities that affect our revenue streams; and WHEREAS, reserves reflect positively on the creditworthiness and prudent management of the City; and WHEREAS, the City of Lodi Budget and Finance Committee has drafted the attached General Fund Reserve Policy for Council adoption. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Lodi does hereby approve the General Fund Reserve Policy attached as Exhibit A. Dated: June 2, 2010 --------------- I hereby certify that Resolution No. 2010-86 was passed and adopted by the City Council of the City of Lodi in a regular meeting held June 2, 2010, by the following vote: AYES: COUNCIL MEMBERS — Hansen, Hitchcock, Johnson, Mounce, and Mayor Katzakian NOES: COUNCIL MEMBERS — None ABSENT: COUNCIL MEMBERS — None ABSTAIN: COUNCIL MEMBERS — None 6* H L 2010-86 City of Lodi General Fund Reserve Policy - Purpose of Reserve Policv Adequate designations of reserves --- fundsset aside for various legitimate purposes ---are critical to the successful and stable, short- and long-term operation of the City of Lodi. Adequate reserves in the General Fund ensure that the City is able to respond to emergencies and continue providing services to the citizens of Lodi. Adequate reserves ensure that the Citywill have sufficient funding available to meet its operating, capital and debt service obligations. Pursuantto Statement No. 54 of the Governmental Accounting Standards Board (GASB) — Fund Balance Reporting and Governmental Fund Type Definitions, unrestricted fund balance is composed of funds that may be classified as committed, assigned or unassigned. Committed fund balance representsthose funds that are constrained by a limitation imposed by the governing body of a government upon itself as to the use of those funds. Assigned fund balance representsthe City Council's intention to use funds for a specific purpose. Unassigned fund balance represents the remainder of fund balance after accounting for all reserved amounts. Provisionsof GASB Statement No. 54 are effective for reporting periods beginning after June 15, 2010. Beginning with the budgetfor Fiscal Year 2010111, the following General Fund Reserves shall be funded, as funding is available. Committed FundBalance General Fund Reserve — Catastroahic Reserve To maintain the ability of the City to meet operational expenses during times of declared emergency or major catastrophe, the City shall maintain a committed General Fund balance of a minimum of 8% of annual General Fund revenues. It is recognized that during a time of emergency, the City will need to expend more resources than normal operations dictate to meet the community's needs. In addition to an increased level of expenditure, the tax base of the City may be impaired after a major catastrophic event. This reserve shall be exclusive of all other reserves. This reserve may only be drawn upon pursuant to an emergency as declared underthe Lodi Municipal Code. If the General Fund — Catastrophic Reserve amount falls below 5% of annual revenue, the City Manager shall prepare a plan within three months of approval of the Comprehensive Annual Financial Report (CAFR), commencing with the CAFR for FY 2009110, to restore the 5% level within 12 months and the 8% level within 24 months. This reserve is not intended for normal unanticipated expenditures and shall be funded before all other committed General Fund reserves. General Fund Reserve — Economic Reserve To maintain the City's economic viability and to meet seasonal cash flow shortfalls, the City shall maintain a committed General Fund Reserve — Economic Reserve balance of a minimum of 8% of annual General Fund revenues. Although 8% is the minimum, because this reserve is intended to levelize economic cycles from year to year, the reserve should have a higher amount to cushion the cyclical effects of the economy. This reserve shall be exclusive of all other reserves. Funding may only be disbursed based upon a resolution of the City Council. Funding of the General Fund Reserve — Economic Reserve will begin in the fiscal year following full funding of the General Fund Reserve — Catastrophic Reserve. Provisions below regarding action required if the General Fund Reserve — Economic Reserve falls below 5% of General Fund revenues shall only apply after the reserve has been funded at the minimum 8% level. Once fully funded, if the General Fund Reserve — Economic Reserve falls below 5% of annual revenue, the City Manager shall prepare a plan within three months of approval of the Comprehensive Annual Financial Report, commencing with the CAFR for FY 2009/10, to restore the 5% level within 24 months and 8% within 48 months. Once fully funded, in no case shall the General Fund Reserve - Economic Reserve fall below 5% of annual General Fund revenue for greater than a continuous 24 -month period. Assigned Fund Balance Once Committed Reserves are fully funded, the City Council may establish Assigned Reserves for designated purposes. Assigned Reserves reflect Council's intent as to the use of funds. Once assigned, funds may only be released by resolution of the City Council. Budget Presentation FY 2010/11 City Council Meeting June 2, 2010 All Funds Revenue Electric Fund 73,269,270 General Fund 41,321,750 Wastewater Fund 17,054,390 Water Fund 12,741,980 Transit, Fleet, TDA Funds 817119130 Benefits Fund 61999,300 Street Fund 4,940,150 Self Insurance Fund 2,109,360 Recreation Fund 2,004,990 Community Center Fund 1,850,570 Debt Service Fund 1,673,820 Library Fund 1,452,700 CDBG Fund 1,1601610 Vehicle Replace., Capital Outlay Funds 1,121,450 Community Development Fund 1,102,990 Other Funds 323,230 Grand Total 177,837,690 2 All Funds Revenue Recreation Fund Self Insurance 1% Fund 1% Street Fund Benefits Fund 3% 4% Transit, Fleet, TDA Funds 5% Water Fund 7% Wastewater Fund 10% General Fund 23% Community Center Fund 1% Debt Service 1 / Fund <1% Library Fund <1% CDBG Fund <1% Veh.Replace., Capital Outlay <1 % Comm Dev Fund <1% Other Funds <1% Electric Fund 41% 3 All Funds Expenses Electric Fund 76,6181920 General Fund 41,321,750 Wastewater Fund 14,194, 540 Water Fund 11,528,790 Fleet, Transit, TDA Funds 8,215,980 Benefits Fund 6,999,300 Street Fund 5,903,360 Self Insurance Fund 21803,000 Vehicle, Equip. Capital Outlay Funds 11925,500 Recreation Fund 2,0041790 Community Center Fund 1,850,570 Debt Service Fund 1,673,820 Library Fund 11427,930 CDBG Fund 1,1601610 Community Development Fund 11065,500 Trust and Agency Fund 520,280 Public Safety Fund 119,000 Grand Total 179,333,640 0 All Funds Expenses Self Insurance Street Fund Fund 2% 3% Benefits Fund 4% Fleet, Transit, TDA Funds 5% Water Fund 6% Wastewater Fund 8% General Fund 23% Vehicle, Equip, Recreation Comm Center Capital Outlay Fund 1% Fund 1% � Funds 1% l 1 Debt Service Fund 1% Library Fund CDBG Fund <1% Comm Dev Fund <1% Other Funds <1% Electric Fund 43% 5 General Fund Revenue Tax Revenues 27,698,700 Operating Transfers In 51432,990 Revenue from Others 51184,990 Operating Fees 11546,370 Investments, Licenses & Permits 511,200 Fines & Forfeitures 380,000 Other Revenue 316,800 Charges for Services 250,700 Grand Total 41,321,750 0 General Fund Revenue Operating Fees 4% Revenue from Others 12% Operating Transfers In 13% Investments, Licenses & Permits 1% Fines & Forfeitures 1% Other Revenue 1% Charges for Services 1% Tax Revenues 67% 7 General Fund Expenditures m Police Department 15,970,480 I Fire Department 99125,280 Non -Departmental 6,590,030 Internal Services Department 3,411,600 Parks Department 2,292,770 Public Works Division 11709,690 City Clerk 606,100 Economic Development 583,050 City Manager 564,600 City Attorney 468,150 Grand Total 41,3211750 General Fund Expenditures Public Works Division 4% Parks Division 6% Internal Services Department 8% Non -Departmental 16% City Clerk 2% Economic Development 1% Fire Department 22% City Manager 1% City Attorney 1% Police Department 39% 9 Action Requested . Adopt budget resolution approving appropriations (including appropriations limit) . Adopt budge resolution amendina FY 2009/10 t allowing for funds from General Outlay transfer of one-time Fund to Capital . Adopt General Fund Reserve Policy 10