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HomeMy WebLinkAboutAgenda Report - February 15, 2012 I-01AGENDA ITEMT401 • CITY OF LODI COUNCIL COMMUNICATION TM AGENDA TITLE: Adopt Resolutions Approving Fiscal Year 2011/12 Mid -year Budget Adjustments MEETING DATE: PREPARED BY: February 15,2012 Deputy City Manager RECOMMENDED ACTION: Adopt resolutions approving Fiscal Year 2011/12 mid -year budget adjustmentsto: 1. Recognize additional revenues and/or appropriate funds for the following: a. Parks, Recreation and Cultural Services b. Public Safety Special Revenue Fund c. Library Fund d. Vehicle Replacement Fund 2. Appropriate General Fund Unreserved fund balance as follows: a. Fund buy-out of Compensating Time Off balances for public safety b. Write-off receivables associated with RedevelopmentAgency activities c. Fund the remaining liability for the Dean Family Trust property purchase d. Fund a reserve for Fire Station 2 replacement BACKGROUND INFORMATION: Staff has presented informationto the City Council in Shirtsleeve meetings on January 24 and February 7,2012. The meeting of January 24 presented staff estimates of revenues. The meeting of February 7 presented staff estimates of expenses/expenditures. General Fund: Revenue estimates for the General Fund are slightly lowerthan projected at initial budget adoption. No budgetary adjustments are proposed for revenue at this time. Overall, revenue estimates are expected to be $73,000 lowerthan initially budgeted. Total General Fund estimated revenue is $41,182,451. The primary General Fund revenue sources are property taxes, sales taxes, PILOT, transfers from other funds and vehicle license fees. Combined, these five revenue sources are expected to account for approximately $33.5 million or almost 81 percent of General Fund revenue. The estimate is about $126,000 lowerthan the amount originally budgeted for these accounts. On the bright side, card room fees and a one-time correction of prior year agriculture lease revenue offsets the lowered revenue estimates above. Other accounts show variances that account for the revenue shortfall of $73,000 noted above. APPROVED: Bartlam, City Manager At a department level, all departments are projected to show a savings against budget, except Economic Development. The overage in Economic Development is related to a catch-up payment related to Visit Lodi! associated with Transient Occupancy Tax collectionsfor the prior fiscal year and unbudgeted costs associated with the Fireworks Task Force. The costs associatedwith the Fireworks Task Force are fully funded. The table below shows the departmental variances within the General Fund. Total savings against budget is $325,180 and is attributed to a variety of items. Salary and benefits savings amount to approximately $693,000 and are attributable to vacant positions and changes in medical costs. Utilities are showing a savings of approximately $68,000. Services and supply accounts are estimated to be $193,000 higher than budget, mostly from increased vehicle repair/maintenance costs and usage of agency temporary services. Variances in other accounts are in excess of budget by about $240,000. The other accounts include transferring $220,000 of savings originating within the Police Departmentto the Vehicle Replacement Fund to replace up to six units that have reached their useful lives. Parks, Recreation and Cultural Services This is the first year for the consolidated Parks, Recreation and Cultural Services (PRCS) fund. Projected revenues are as estimated in the initial budget. Expenditures are estimated to exceed the current appropriations by about $140,000, but remain within the current year revenue stream. In the consolidation process, the appropriation for the recreation instructors was not included in the original budget ($85,000). Additionally, the initial appropriation for part-time staff throughout the department was underestimated. Additional appropriations of about $109,000 are necessary to fund the part-time staff requirements. Offsetting these increases are savings associated with medical costs, service and supply accounts and equipment accounts. Net appropriation increase for this fund is $139,662. Public Safety Special Revenue Fund In the Governor's 2011/12 budget, cities were initially told that COPS grant funds would not be available. Accordingly, the City did not budget for this revenue source. Very late in the budget cycle, COPS grant funds were restored by shifting a General Fund revenue source to the restricted COPS Grant revenue source. Additionally, the Police Department has been successful in securing other grant revenue sources that were not included in the original budget. Council is requested to recognize the additional revenue sources totaling $162,555 and to appropriate $152,316 toward current year expenditures. Library Fund Although the State eliminated many grant -revenue sources to libraries in their 2011/12 budget, the Library staff has been very successful in seeking and receiving grants and donations to fund its operations. Council is requested to recognize the additional revenue sources totaling $29,900 and appropriate $11,050 toward current year expenses. Budget Estimate Budget City Attorney $445,9401 $418,343 ($27,597) City Clerk $511,970 $485,005 ($26,965) City Manager $411,050 $409,395 ($1,655) Economic Development $568,350 $588,044 $19,694 Fire $9,320,840 $9,317,474 ($3,366) Internal Services $3,369,640 $3,265,690 ($103,950) Non Departmental $9,067,890 $8,992,828 ($75,062) Police $16,000,270 $15,926,523 ($73,747) Public Works $1,559,390 $1,526,858 ($32,532) Total $41,255,340 $40,930,160 ($325,180) Total savings against budget is $325,180 and is attributed to a variety of items. Salary and benefits savings amount to approximately $693,000 and are attributable to vacant positions and changes in medical costs. Utilities are showing a savings of approximately $68,000. Services and supply accounts are estimated to be $193,000 higher than budget, mostly from increased vehicle repair/maintenance costs and usage of agency temporary services. Variances in other accounts are in excess of budget by about $240,000. The other accounts include transferring $220,000 of savings originating within the Police Departmentto the Vehicle Replacement Fund to replace up to six units that have reached their useful lives. Parks, Recreation and Cultural Services This is the first year for the consolidated Parks, Recreation and Cultural Services (PRCS) fund. Projected revenues are as estimated in the initial budget. Expenditures are estimated to exceed the current appropriations by about $140,000, but remain within the current year revenue stream. In the consolidation process, the appropriation for the recreation instructors was not included in the original budget ($85,000). Additionally, the initial appropriation for part-time staff throughout the department was underestimated. Additional appropriations of about $109,000 are necessary to fund the part-time staff requirements. Offsetting these increases are savings associated with medical costs, service and supply accounts and equipment accounts. Net appropriation increase for this fund is $139,662. Public Safety Special Revenue Fund In the Governor's 2011/12 budget, cities were initially told that COPS grant funds would not be available. Accordingly, the City did not budget for this revenue source. Very late in the budget cycle, COPS grant funds were restored by shifting a General Fund revenue source to the restricted COPS Grant revenue source. Additionally, the Police Department has been successful in securing other grant revenue sources that were not included in the original budget. Council is requested to recognize the additional revenue sources totaling $162,555 and to appropriate $152,316 toward current year expenditures. Library Fund Although the State eliminated many grant -revenue sources to libraries in their 2011/12 budget, the Library staff has been very successful in seeking and receiving grants and donations to fund its operations. Council is requested to recognize the additional revenue sources totaling $29,900 and appropriate $11,050 toward current year expenses. Vehicle Replacement Fund As noted earlier under the General Fund discussion, staff is recommending transferring $220,000 of savings originating in the Police Department to the Vehicle Replacement Fund to provide for the replacement of up to six units that have reached the end of their useful lives. Council is requested to recognize the transfer of these funds and appropriate same for expenditure this fiscal year. 2010/11 Unreserved Fund Balance At the end of 2010/11, the General Fund found itself with an unexpected increase of approximately $1.9 million. This increase was the result of revenues coming in higherthan expected by about $560,000 combined with expenditure savings of about $1.3 million. The combined effect was a one-time increase to fund balance of about $1.9 million. Staff is recommending that these one-time savings be used to fund one-time expenses as noted below. ® Fund the buy-out of Compensating Time Off (CTO) balances for Public Safety As part of the concession agreements with the Fire, Fire Mid -Management, Police, Police Mid - Management and Dispatch bargaining units, these units agreed to minimize the amount of paid overtime in exchange for allowing their CTO banks to increase up to a maximum of 480 hours. All parties recognize that this practice has created operational issues as well as financial issues. As of the pay period ending January 22, 2012, the aggregate liability of CTO balances for these five bargaining units is $559,030. Staff is recommending that Council approve buying out this liability before June 30, 2012 and appropriate $600,000 towards this end. • Write off RedevelopmentAgency Advances and Expenses The City has had two failed attempts at creating a project area for redevelopment. I n the last State budget, redevelopment agencies were dissolved. The City General Fund is carrying a receivable in the amount of $316,480 that had been expected to be funded by tax increment funds had a project area been established. Additionally, $326,592 has been spent out of City pooled funds that need to be written off. In total, $643,072 must be written off related to the Redevelopment Agency. Staff is recommending that Council approve writing off these receivables and appropriate $643,072 for this purpose. i Fund the remaining liability for the Dean Family Trustproperty purchase The City purchased property from the Dean Family Trust when the new Public Safety building was built. The City set aside funds to cover the initial term of the agreement. The original agreement has been extended twice, but additional funding has not been added to cover the additional time. There is currently $185,000 remaining of the original funds. The liability under the current extension is $322,115. Staff is recommending that $138,000 be transferred from the General Fund to the Capital Outlay fund to fully fund this liability. ® Fire Station 2 Reserve Council has been made aware of the current living conditions at Fire Station 2 and has appropriated $300,000 in the 2011/12 budget toward resolution. Staff believes that final resolution will cost substantially more than the current appropriation. Staff is recommending that an additional amount of $500,000 be transferred to the Capital Outlay fund and designated for the replacement of Fire Station 2. The above four items total $1,881,072 and staff is recommending that General Fund reserves be appropriated as noted above. FISCAL IMPACT: General Fund: Reduce Salary and Benefit appropriations in Police and increase Transfer Out to the Vehicle Replacement Fund by $220,000; no net impact on appropriations. Reduce General Fund reserves and increase appropriations by $1,881,072. Parks, Recreation and Cultural Services: Increase appropriations by $139,662. Public Safety Special Revenue Fund: Increase estimated revenue by $162,555 and appropriations by $152,316. Library Fund: Increase estimated revenue by $29,900 and appropriations by $11,050. Vehicle Replacement Fund: Increase Transfer In and appropriations by $220,000. FUNDING AVAILABLE: General Fund reserves were derived from one-time savings and revenues in 2010111, Other funds revenue sources consist of current year revenues or grant sources that have been secured in the current year. '4c,-t� J&6 -an Avers — Deputy City Manager JAlja RESOLUTION NO. 2012-12 A RESOLUTION OF THE LODI CITY COUNCIL, AMENDING THE CITY OF LODI FINANCIAL PLAN AND BUDGET FOR THE FISCAL. YEAR BEGINNING JULY 1, 2011 AND ENDING JUNE 30, 2012 WHEREAS, the City Council adopted a balanced Financial Plan and Budget for Fiscal Year 2011/12 on June 1, 2011; and WHEREAS, the adopted 2011/12 Financial Plan and Budget was prepared in accordance with the City Council's goals, budget assumptions, and policies; and WHEREAS, revisions to the adopted 2011112 Financial Plan and Budget are necessary to address additional revenues, operating changes, and expenditure estimates. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Lodi does hereby revise the adopted 2011/12 Financial Plan and Budget as follows: 1. Approve the additional appropriation of funds in the amount of $139,662 within the Parks, Recreation and Cultural Services Fund to increase appropriations for part-time staff salary and recreation instructors as noted on the attached Appropriation Adjustment form. 2. Approve increases to revenues in the amount of $162,555 and appropriations in the amount of $152,316 within the Police Special Revenue Fund to recognize grant revenue and associated expenditures for grants not included in the original budget approval, as noted on the attached Appropriation Adjustment form. 3. Approve increases to revenues in the amount of $29,900 and appropriations in the amount of $11,050 within the Library Fund to recognize grant and donations revenue and associated expenditures for grants and donations not included in the original budget approval, as noted on the attached Appropriation Adjustment form. 4. Approve increases to revenues and appropriations in the amount of $220,000 within the Vehicle Replacement Fund to fund the replacement of up to six units for the Police Department. Dated: February 15, 2012 hereby certify that Resolution No. 2012-12 was passed and adopted by the City Council of the City of Lodi in a regular meeting held February 15, 2012, by the following votes: AYES: COUNCIL MEMBERS — Hansen, Johnson, Katzakian, Nakanishi, and Mayor Mounce NOES: COUNCIL MEMBERS —None ABSENT: COUNCIL MEMBERS — None ABSTAIN: COUNCIL MEMBERS—Nonce) RA JOHL City Clerk 2012-12 1. AA# 2. JV# g O �h.-.,. a `- €rte. �-2 .meq cu�$,q!► " > '� k� �I,.s, i d�F-? E 3 - E'°`$ �, fL✓3 -,� 9 ,. .. 3� I,¢w8�fl `�. •Intemal Services Dept.Bud..-tBud.qet Division i i • Please provide a description of the project, the total cost of the project, as well asjustification for the requested adjustment. Ifyou need more space, use an additional sheet and attach to this form. Mid Year 2011/12 BudgetAdjustments a Increase appropriations for Recreationinstructors and part-time staff in the PRCSdepariment b. Increase estimated revenuesfor restored COPS grant and omer grants received since budget adoption and appropriate estimated 2011/12 c Increase estimated revenuesfor grants received since budget adoption and appropriate a portion of Same toward book purchases d. Recognize additional transfer from Police Departmentand appropriate funds for replacementof six vehicles If Council has authorized the appropriation adjustment, complete the following: Meeting Date: 2115/12 Res No: Attach copy of resolution to this form. Department Head Signature: Deputy City Managerllntemat Services Manager Submit wmpleted form b the Budget Divisionwith any required documentation. Final approval wilI be provided in electronic copy format. FUND # BUS. UNIT # ACCOUNT # ACCOUNT TITLE AMOUNT A. SOURCE OF FINANCING a. 347 3205 Unreserved Fund Balance $ 139,662.00 b. 235 5605 Police State Safety Grant $ 100,000.00 234 5566 Local Law Enf Block Grants $ 62,555.00 C. 210 5651 Grants $ 29,900.00 d. 120 6341 Revenue by Transfer $ 220,000.00 B. USE OF FINANCING a. 347 347219 7323 Professional Services $ 85,000.00 347 347313 7103 Part Time Sala $ 54,662.00 b. 230 2301201 7306 Safety Equipment $ 73,000.00 234 2341205 7718 Grant Equipment $ 55,000.00 235 2351001 7718 Grant Equipment $ 34,555.00 C. 210 210801 7308 Books and periodicals $ 11,050.00 d. 120 1201031 7851 Vehicles and Equipment $ 220,000.00 Please provide a description of the project, the total cost of the project, as well asjustification for the requested adjustment. Ifyou need more space, use an additional sheet and attach to this form. Mid Year 2011/12 BudgetAdjustments a Increase appropriations for Recreationinstructors and part-time staff in the PRCSdepariment b. Increase estimated revenuesfor restored COPS grant and omer grants received since budget adoption and appropriate estimated 2011/12 c Increase estimated revenuesfor grants received since budget adoption and appropriate a portion of Same toward book purchases d. Recognize additional transfer from Police Departmentand appropriate funds for replacementof six vehicles If Council has authorized the appropriation adjustment, complete the following: Meeting Date: 2115/12 Res No: Attach copy of resolution to this form. Department Head Signature: Deputy City Managerllntemat Services Manager Submit wmpleted form b the Budget Divisionwith any required documentation. Final approval wilI be provided in electronic copy format. RESOLUTION NO. 2012-13 A RESOLUTION OF THE LODI CITY COUNCIL AMENDING THE CITY OF LODI 2011112 FINANCIAL PLAN AND BUDGET BY APPROVING $1,881,072 APPROPRIATION DRAWING DOWN GENERAL FUND FUND BALANCE WHEREAS, the City Council adopted a balanced Financial Plan and Budget for Fiscal Year 2011112 on June 1, 2011; and WHEREAS, the adopted 2011112 Financial Plan and Budget was prepared in accordance with the City Council's goals, budget assumptions, and policies; and WHEREAS, the audited financial statements for the City for the year ended June 30, 2011, reflected an increase in the General Fund fund balance of $1,894,642; and WHEREAS, the source of the increased fund balance is primarily from one-time revenue increases and one-time expenditure reductions; and WHEREAS, staff has identified one-time uses for the increased fund balance as noted below: 1. Fund the buy-out of Compensating Time Off balance for Public Safety (up to $600,000) 2. Fund the write-off of Redevelopment Agency advances and expenses (up to $643,072) 3. Fund the remaining liability for the Dean Family Trust purchase (up to $138,000) 4. Add funding to the Fire Station 2 Reserve (up to $500,000). NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Lodi does hereby amend the adopted 2011112 Financial Plan and Budget by approving the attached Appropriation Adjustment, which draws down General Fund fund balance in the amount of $1,881,072 and appropriates such funds for the four purposes noted above. Dated: February 15, 2012 I hereby certify that Resolution No. 2012-13 as passed and adopted by the City Council of the City of Lodi in a regular meeting held February 15, 2012, by the following votes: AYES: COUNCIL MEMBERS— Hansen, Johnson, Katzakian, Nakanishi, and Mayor Mounce NOES: COUNCIL MEMBERS — None ABSENT: COUNCIL MEMBERS— None ABSTAIN: COUNCIL MEMBERS—None R JOHL City Clerk 2012-13 1 AAit 2. JV# Please provide a description of the project, the total cost of the project, as well as justification for the requested adjustment. ifyou need more space. use an additional sheet and attach to thla form Appropriating Unreserved Fund Balanceto: a Buyout Compensating Time Off balances for Police, Police Mid -Management. Fire, Fire Mid -Management and Dispatch units b. Transfer funds from the General Fund to the Redevelopment Agency Fund and write off accumulated expenses c Transfer funds to the Capital Outlay Fund to fund the remaining liabilityfor the Dean FamilyTrust property purchase d. Transfer additional funding to the Capital 0 Way Fund designated for Fire Station 2 If Council has authorized the appropriation adjustment, Meeting Date: 2/15/12 R s No: Attach copy of resolutionto this form. Department Head Signature: Deputy C iManagerllntemal Services Manager Date Submit completed form to the Budget Division with any required documentation Final appmvalwill to pmvided in electronic copy format. 2011/12 Mid -Year Budget Review City Council Meeting February 15, 2012 Economic Climate . City revenues holding their own . Property tax dropped less than Assessor initially projected (3.4% vs 4.0%) . More than our 2.0% estimated decline . Foreclosures lower than surrounding areas . Unemployment tracks State,, not San Joaquin County . Sales tax slightly higher than budget 2 General Fund (before proposed use of Reserves) General Fund Fund Balance Beginning Fund Balance Unreserved Revenues Expenditures Net Difference (Revenues Less Expenditures) Fund Balance Ending Fund Balance Unreserved Audited Estimated Budget to 2010-11 2011-12 2011-12 Est. Actuals Actuals Budget Actuals Variance 3,896,576 3,961,428 5,597,678 1,636,250 41,889,230 41,255,340 40,188,128 41,255,340 1,701,102 - 41,182,451 (72,889) 40,930,160 (325,180) 252,291 252,291 5,597,678 3,961,428 5,849,969 1,888,541 3 Departmental Variances Department 2011/12 Budget 2011/12 Estimate Over/ (Under) Budget City Attorney $4452940 $4182343 ($27,597) City Clerk $5119970 $4859005 ($26,965) City Manager $411,050 $409,395 ($1,655) Economic Development $568,350 $588,044 $199694 Fire $9,320,840 $9,3179474 ($3,366) Internal Services $3,3699640 $39265,690 ($1039950) Non Departmental $99067,890 $89992,828 ($759062) Police $16,000,270 $151926,523 ($73,747) Public Works $1,559,390 $19526,858 ($329532) Total $41,255,340 $40,930,160 ($325,180) 0 Parks, Recreation & Cultural Services Parks, Recreation & Cultural Svcs Fund Fund Balance Beginning Fund Balance Unreserved Revenues Expenditures Net Difference (Revenues Less Expenditures) Fund Balance Ending Fund Balance Unreserved Audited Estimated Budget to Est. 2010-11 2011-12 2011-12 Est. Actuals Actuals Budget Actuals Variance (506,981) (514,128) (846,381) (332,253) 3,454,406 5,955,390 5,955,390 - 3,793,806 5,785,940 5,925,602 139,662 (339,400) 169,450 29,788 (139,662) (846,381) (344,678) (816,593) (471,915) 5 Parks, Recreation & Cultural Services Variances . Costs for recreation instructors not in original budget ($85,,000) . Part-time staff usage over budget by $109,F000 . Offsetting savings in medical costs, service and supply for child care program and fuel and lubes for equipment . Increase appropriation by $139,F662 0 Police Special Revenue Fund Police Special Revenue Fund Fund Balance Beginning Fund Balance Unreserved Revenues Expenditures Net Difference (Revenues Less Expenditures) Fund Balance Ending Fund Balance Unreserved Audited Estimated Budget to Est. 2010-11 2011-12 2011-12 Est. Actuals Actuals Budget Actuals Variance 223,572 296,173 203,034 (93,139) 388,541 166,730 329,285 162,555 409,079 252,655 404,971 152,316 (20,538) (85,925) (75,686) 10,239 203,034 210,248 127,348 (82,900) 7 Police Special Revenue Fund Variances • Revenue . COPS Grant (not budgeted) ($100k) . Law Enforce Block Grant ($41k) . State Special Grants ($26k) • Expenditures . Asset seizure expenses ($73k) . JAG grant expenses ($52k) . Avoid the 10 expenses ($16k) . Sobriety Checkpoint expenses ($10k) . Increase Estimated Revenue ($162,555) and Appropriations ($152,316) Library 9 Audited Estimated Budget to Est. 2010-11 2011-12 2011-12 Est. Actuals Actuals Budget Actuals Variance Library Fund Fund Balance Beginning Fund Balance Unreserved 49,996 53,139 56,458 3,319 Revenues 1,456, 696 1,400,720 1,430,620 29,900 Expenditures 1,450,234 1,434,950 1,446,000 11,050 Net Difference (Revenues Less Expenditures) 6,462 (34,230) (15,380) 18,850 Fund Balance Ending Fund Balance Unreserved 56,458 18,909 41,078 22,169 9 Library Variances . Revenue . Grants ($32k) . Fines and Fees ($4k) . Donations($5k) . Expenditures . Books ($11k) . Increase Estimated Revenue ($29,900) and Appropriations ($11,,050) 10 Vehicle Replacement Fund 11 Audited Estimated Budget to Est. 2010-11 2011-12 2011-12 Est. Actuals Actuals Budget Actuals Variance Vehicle and Equipment Replacement Funds Fund Balance Beginning Fund Balance Unreserved 2,143,899 2,285,570 2,326,360 40,790 Revenues 413,614 401,250 621,250 220,000 Expenditures 231,153 345,552 565,533 219,981 Net Difference (Revenues Less Expenditures) 182,461 55,698 55,717 19 Fund Balance Ending Fund Balance Unreserved 2,326,360 2,341,268 2,382,077 40,809 11 Vehicle Replacement Fund . Increase Estimated Revenue and Appropriations by $220,000 . Additional funds transferred from Police to fund additional replacements in the current year 12 2010/11 Unreserved Fund Balance . Audit for FY 2010/11 showed increase to General Fund Unreserved Fund Balance of about $1.9 million . Derived from: . Revenue increases of $560,,000 . Expenditure savings of $1.3 million 13 Proposed Uses . Propose using one-time funding for one-time uses . Four proposals totaling $1,,881,,072 14 Proposed Use 1 . Buy-out Compensating Time Off balances for Public Safety ($600,000) . Increased balances due to concessions . Police Department ($392,000) . Fire Department ($208,000) . Eliminates liability 15 Proposed Use 2 . Write off Redevelopment Agency Expenses ($643,072) . Carrying receivable that was expected to be paid by tax increment funds . State elimination of Redevelopment Agencies makes it clear that funding will not materialize 16 Proposed Use 3 . Fund Dean Family Trust property purchase ($138.,000) . Funding set aside for initial purchase . Extended twice . Additional funding required through 2017 17 Proposed Use 4 . Establish additional Fire Station 2 Reserves ($500,000) . $300,,000 set aside in FY 2011/12 budget . Additional funding expected to be needed IN General Fund (after proposed use of Reserves) General Fund Fund Balance Beginning Fund Balance Unreserved Revenues Expenditures Net Difference (Revenues Less Expenditures) Fund Balance Ending Fund Balance Unreserved Audited Estimated Budget to 2010-11 2011-12 2011-12 Est. Actuals Actuals Budget Actuals Variance 3,896,576 3,961,428 5,597,678 1,636,250 41,889,230 41,255,340 40,188,128 41,255,340 1,701,102 - 41,182,451 (72,889) 42,811,232 1,555,892 (1,628,781) (1,628,781) 5,597,678 3,961,428 3,968,897 7,469 19 Action Requested • Adopt resolution recognizing additional revenues and/or appropriating tunds for: • Parks, Recreation & Cultural Services • Police Special Revenue Fund • Library Fund • Vehicle Replacement Fund • Adopt resolution appropriating General Fund Unreserved Fund Balance to: • Fund CTO buy-outs • Write off Redevelopment Agency receivables • Fund Dean Family Trust purchase liability • Fund additional Fire Station 2 Reserve 20 Questions?