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Home My WebLink AboutMinutes - May 12, 2009 SSLODI CITY COUNCIL SHIRTSLEEVE SESSION CARNEGIE FORUM, 305 WEST PINE STREET TUESDAY, MAY 12,2009 A. Roll Call bv Citv Clerk An Informal Informational Meeting ("Shirtsleeve" Session) of the Lodi City Council was held Tuesday, May 12, 2009, commencing at 7:03 a.m. Present: Council Member Hitchcock, Council Member Johnson, Mayor Pro Tempore Katzakian, Council Member Mounce, and Mayor Hansen Absent: None Also Present: City Manager King, City Attorney Schwabauer, and City Clerk Johl B. Topic(s) B-1 General Discussion Regarding California Emergency Management Agency Fire Apparatus Benefits and Related Costs "FD City Manager King briefly introduced the subject matter of the California Emergency Management Agency (Cal-EMA) fire apparatus benefits and related costs. Fire Chief Mike Pretz provided a presentation regarding the Cal-EMA fire apparatus benefits and related costs. Specific topics of discussions included an overview of the Office of Emergency Services program, Statewide mutual aid system, distribution of fire apparatus, County rotation on mutual aid, primary costs being paid by the State, reimbursements for deployments, full payment to date by State, and late payment in light of the State budget. In response to Council Member Hitchcock, Chief Pretz stated the new truck would be stored at either Stations 2 or 4 or the old Municipal Service Center so long as the space is sheltered. In response to Council Member Hitchcock, Chief Pretz stated the City has full use of the fire truck when needed as a reserve piece of equipment. In response to Council Member Hitchcock, Chief Pretz stated the State reimburses the City for staffing at the rate of time and a half and the City also receives a 16% administrative fee. In response to Mayor Hansen, Chief Pretz confirmed that the fire truck will not have the City of Lodi on it and will instead have the State Cal-EMA designation. In response to Mayor Hansen, Chief Pretz stated that, while there is an expectation that the City will send out people if it has the truck, there is also an opportunity to opt out if the City is already committed without any financial penalties. Chief Pretz stated the primary difference between the current and future practice will be the State truck being used instead of the City truck. In response to Council Member Johnson, Chief Pretz stated the City is currently set up on a rotational basis with the County for call outs and there really would not be any change to that process. He stated the decision to actually go out can be made at the time of call out based on brown outs or if any of the three existing teams are already out. In response to Mayor Hansen, Chief Pretz confirmed that the worst case scenario could be that the State takes the engine back if the City cannot go out and the City remains a part of the State mutual aid program. Continued May 12, 2009 In response to Mayor Pro Tempore Katzakian, Chief Pretz stated the City currently gets reimbursed for staffing at time and a half plus the additional 16% and the fire truck based on a certain rate. In response to Council Member Johnson, Chief Pretz stated the City is expected to participate on a rotational basis and for call outs that exceed a certain time period teams are rotated through on a County basis. Chief Pretz provided a brief overview of the mechanics of the fire truck and the equipment on the same. In response to Mayor Pro Tempore Katzakian, Deputy City Manager Jordan Ayers stated the reimbursements for the previous year totaled approximately $135,000. In response to Mayor Hansen, Chief Pretz stated issues of reimbursement are discussed Statewide among agencies, including through the League Fire Chiefs Department. He stated the State is aware of the problem and has represented that it is working on the matter because participation may be affected by untimely reimbursements. In response to Council Member Hitchcock, Mr. King stated he believes that the State does use local government for cash flow purposes as seen by the recent stall in capital improvement projects and park bond funds. Mr. King stated 15% reserves is a fair amount for the City to ensure proper cash flow through dry periods. In response to Council Member Mounce, Chief Pretz stated the delayed reimbursement for the previous year was extraordinary in light of the State budget and on average an initial invoice is received within 60 days with payment being made within an additional 60 days. In response to Council Member Johnson, Chief Pretz stated there are approximately five engines in the County currently, the engines typically remain with the training agency, and the level of need dictates how quickly and how the City responds. In response to Council Member Mounce, Chief Pretz stated it is highly unlikely that the State would incorporate terms for reimbursement, including payment prior to the next rotation, into the agreement. Council Member Mounce requested information regarding the number of call outs and costs for reimbursement in the 2004 year. In response to Council Member Hitchcock, Mr. King stated he asked Central Valley League Representative, Stephen Qualls, to research the matter of timely reimbursement for local government. In response to Mayor Hansen, Chief Pretz confirmed the City Attorney's office has reviewed the contract and staff will be bringing the matter back to Council for acceptance of the fire truck. In response to Myrna Wetzel, Chief Pretz confirmed that the fire truck will be available for the City to use as a reserve piece of equipment as needed and it is not likely that more than one truck would be out on a State call out. B-2 General Presentation - General Fund Revenue Estimates (CM City Manager King provided a PowerPoint presentation regarding the fiscal year 2009-10 Draft Budget General Fund Revenue Estimates. Specific topics of discussion included unemployment rates in March, poor job market, sales tax in decline, steep drop in retail sales, business closures, 13 -year sales history, businesses hurting, property values declining, little home buying, State woes, Educational Revenue Augmentation Fund (ERAF) shift, fiscal sustainability, average N Continued May 12, 2009 general fund revenues, general fund reserve history, City policy regarding reserves, general fund by major sources, general fund history, property tax, property tax per capita, property tax distribution, sales and use tax, sales tax per capita, in -lieu franchise for electric (PILOT), in -lieu vehicle license fees, business license tax, transient occupancy tax, cable television franchise, natural gas franchise, and department overview of 2009-10 budget. In response to Mayor Hansen, Mr. King stated the uniqueness of the current recession is how quickly things started to fall and, while the numbers may be getting better, it will take time due to the steep decline over a short period of time. In response to Council Member Hitchcock, Mr. King stated unemployment rates could continue to go up and unemployment would likely be the last item to rebound from the current recession. In response to Mayor Hansen, Mr. King stated the numbers reflecting the decline in property tax are based on the ERAF shift and Michael Coleman's calculated numbers for the State and cities throughout the State as the expert in the field. In response to Council Member Mounce, Mr. King stated if the May 19 propositions fail it is likely that the State will be looking to take approximately $2 billion from local government and the City's share would be approximately $700,000. In response to Mayor Hansen, Mr. King stated that, based on the charts, the last time the housing market was so negatively affected was in the 1982-1983 years. Council Member Hitchcock requested information regarding average general fund revenues for other cities. C. Comments bv Public on Non-Aaenda Items None. D. Admournment No action was taken by the City Council. The meeting was adjourned at 8:16 a.m. ATTEST: RandiJohl City Clerk AGENDA ITEM 1�"' Ala% CITY OF LODI W COUNCIL COMMUNICATION TM AGENDA TITLE: General Discussion Regarding the California Emergency ManagementAgency's Fire Apparatus Benefits and Related Costs MEETING DATE: May 12,2009 PREPARED BY Michael E. Pretz, Fire Chief RECOMMENDED ACTION: General discussion regarding the California Emergency Management Agency (CaIEMA) Fire Apparatus benefits and related costs. BACKGROUND INFORMATION: CaIEMA, formerly known as the California Office of Emergency Services (OES), provides fire protection throughout the State and utilizes resources from municipal fire departments under a state- wide mutual aid system. The City of Lodi Fire Department participates in this state-wide mutual aid system. Periodically CalEMA distributes fire apparatus to fire districts and city fire departments to be used during the activation of the mutual aid system. The City of Lodi was approached by CalEMA to house their fire apparatus in 2008. After a thorough review of the program and cost analysis by the Internal Services Division, staff determined accepting the fire apparatus was in the City's best interest. (see attachment) The City is responsible for the first $100 of maintenancelrepair. The State will reimburse the City for repair costs above $100; with the State paying full costs for hoses, batteries, and tires. Moreover, the City will see a reduction in maintenance costs to city apparatus used in wildland fire response. The State will continue to reimburse the City for personnel costs for deployments including an additional 16% administrative fee. In 2007-08 the state faced a prolonged budget impasse in the legislature. During this budget impasse, reimbursement payments to fire agencies were delayed until the passage of a state budget. Reimbursement checks began arriving in February2009 and have continued with the last reimbursement check received May 1, 2009. The City of Lodi has received payment in full for wildland fire response in 2008. APPROVED: ��) Blair Manager General Discussion Regarding the California Emergency Management Agency's Fire Apparatus Benefits and Related Costs May 12,2009 Page 2 The fire engine is a Type I fire apparatus similar to the fire apparatus currently used by the Lodi Fire Department. The engine is valued at $340,000 and housing it with the City of Lodi is part of the state- wide Blue Ribbon Commission on Fire Safety recommendation. The Fire Departmentwill operate the engine as a reserve apparatus. The engine will not replace current front-line apparatus and will not relieve the need to continue the fire apparatus replacement program. Micliael E. Nre-tzAire Chief MEM Aftachment M)K—'�7 eA61z Internal Services Department Budget Division MEMORANDUM TO: Blair King, City Manager FR: Susan Bjork, Management Analyst 11, DATE: August 1, 2008 SUBJ: Use of OES Engine — Budgetary Concerns Per your request, I have met with Fire personnel on the acquisition of an OES Engine for use in Lodi. From information I have obtained through the OES website and staff, it is the intent of OES to reimburse mutual aid agencies when called upon for deployments greater than 12 hours. Background facts that exist regardless of using a City engine or an OES engine: Reimbursements for OES dispatches: Staff is reimbursed at I Y2 times the average classification's straight time rate, plus a rate for worker's compensation and unemployment. These rates are provided to the state by the Fire Department and kept on file until an update is needed. An administrative reimbursement of 16% is allowed and added. For deployments of less than 32 hours, there is no reimbursement. For deployments over 12 hours, reimbursement occurs from time of dispatch to return. Incremental costs for incentive pay and Medicare on overtime are not reimbursed. Budgetary Considerations: The City is responsible for the first $100 of maintenancehepair of each individual item of repair — wear and tear type items. State will reimburse City maintenance/repair costs over $100; State pays for full replacement of hoses, batteries and tires. Current backup engine #06-032, a 1976 Van Pelt, costs the City roughly $6, 000 per year in maintenance/repairs. Using the $100 deductible for the OES engine, the City would reach the break even point at 60 repairs; however it is expected the new engine would have significantly less individual repairs, thus saving the City on maintenance costs. The VanPelt would be surplused. Internal Services Department Budget Division State assumes responsibility for repair/replacement during State dispatched mutual aid or when reassigned; City assumes responsibility for repair/replacement if engine is consumed, lost, stolen, damaged or destroyed in other operations. Damage due to negligence is City's responsibility. Estimate for adding this engine to the vehicle schedule is $1000.00 per year. A credit card is kept in the engine for Strike Team usage, eliminating the need for staff to use their own or City resources for gas and maintenance to/from incidents. It is expected there will be an increase in the number of mutual aid calls if the City possesses an OES engine but there is no method for accurately predicting this number. Current deployments average 3 per year, with each deployment lasting approximately 1 week; however, a deployment could last up to 14 days. Reimbursement for staff is the average classification rate at time and a half, plus a percentage for worker's compensation and unemployment. Notcoveredare the incremental costs for incentives and Medicare on the paid overtime; however, there is a 16% administrative allowance that may cover, at least in part, these costs. Additionally, meals en route are not covered. Loss of reimbursement revenue for use of Lodi's engine on an OES incident; however, there is a counter balancing decrease in wear/tear of Fire's fleet since the backup engine (the VanPelt) is not the one sent on OES deployments. There would also be no depreciation charges or need to build reserves for replacement of the backup engine. Additional burden on staff for record keep'ing and approval processes. General liability on the engine en route to/from incident. Adding the new engine to the vehicle schedule is approximately $1000.00 per year. Summation: The City appears to break even or come out slightly ahead on staff cost reimbursement (due to not back -filling for dispatched staff, whenever possible, and the 16% administrative fee). It is expected that at least initially, maintenance costs will be reduced by eliminating the old engine from the fleet. From a break-even point, annual costs or savings to the City is minimal. AGENDA ITEM B OV20 Amlmwlk� CITY OF LODI COUNCIL COMMUNICATION TM AGENDA TITLE: General Presentation —General Fund Revenue Estimates MEETING DATE: May 12,2009 PREPARED B Y City Manager RECOMMENDED ACTION: Receive presentation. BACKGROUND INFORMATION: Soon, the draft Fiscal Year 2009-10 Budget will be completed and the document available for review. In the context of a Shirtsleeve Meeting, an informal presentation concerning General Fund revenues will be provided. This information will be presented again when the budget is formally presented. Revenue projections drive the preparation of the expenditure budget and set the foundation for further budget discussions. FISCALIMPACT: NotApplicable Blair King City Manager APPROVED: "- �_� :�� BlairKW, City Manager FY 2009/10 Draft Budget General Fund Revenue Estimates Lodi City Council May 12, 2009 Unemployment rates in March Lodi San Joaquin County Stockton California 12.5% 16.4% 19.7% 11.2% 50,800 unemployed people looking for work in San Joaquin County Source: California Economic Development Department, March 2009 figures 25 20 15 10 5 0 e -Y -Y Month Unemployment rates, Jan. 2005 -March 2009 - Lodi - Stockton SjC - State e 16.8% year -over -year decline for fourth quarter of calendar year 2008 OF Sales tax in decline THE H(Hj CALIFORNIA SALES TAX COMPAMES YEAR OVER YEAR PERCENT CHANGE Percent Change 20.00% 16.00% 12.00% B.Go% 4.00% 0.00% -4.000/o -8.00uh OP Steep drop 'in retail sales ORMUNER k AWRIA ".2%, • Geweke Chrysler/Dodge/Kia • Geweke RV • Plummer Cadillac/GMC Mervyns Ace Hardware Carrow's • Mr. Pickles • Party World • Frames & Fine Things • Flower Shop LODI MAJOR INDUSTRY GROUPS - 13 YEAR HISTORY Acipstad by moving rairoacliva payrnents wdh an abmiute value of $5,00D w more Into the quarter the mio was generated Chart Descr#on: This chart compares safes tax forthe Major;ndusdry Groups. The pnor 12 fiscal years are s1wwn graptucaNy forhminnead reference purposes- Allocations have &-en adjusted to reflect eLonomic data- Indusky GmLkps Years Shown Reflod the Period in Which the Sales Oewrrad - Point of Sale (Fhausandsl Goeol Cmmmer Gook '00 00 1% q otoleb=937 0 ,.,I 00 00 " OvUeb-247 I A40 ovueb-35 Of 000 =nA:d1n!-:1! 00 otdeb4m _ wow� go 00 000 Sudding Anil ConsbucWn ... .0000 00 00 Padawamb And Hobft 00 0 720 01 Nk P 0 F 0 0 10 0 0 Fnodkkd0m�5 0, oppppppplllllllopppppppplllllllI MPM11111111 I F 640 a op 41-0 1..14 ?PPPkjjjPjj.d111tkkPkPjjj,jjj 0 ppppp Irpipffl, 10 360 MCI Fb.1 Ywr 96 i97 97 1'98 �0 f99 9�9 N OWN 01102 02M M fO4 C4106 05106 OW07 07 1, 08 06,109 Sales tax revenue nearly at 2001 levels MPCITY OF LODI MAJOR INDUSTRY GROUPS - 13 QUARTER HISTORY Aqu§M by WW" ffit"Clto jMyM&ft WtOk W fibWLft N)A of SUM 6r ff� Irfttho qUvwtho MIOWU pM(a%d CW Oesmpbom Thm f*art mnpaw wkm tax for ffi@ L*w kmkm�y Gmup& The prw 12 querkm � 4hown _qWhwafly far hawwal rehereme puWm Albcaliom have W -en a*sted to mfled econorrdc dida. lr4u*y GPM" Ouerters ShQ� ROW 1* PerW ki VNch ft SW" OccumW - P*t ar 34ft I I I � of 00 r.e]A.dZemw8t*m 1),�� = 36 9Uil*-qA,ldC4-tvd� 2, ............... Oukb - 86 ox 13 quarter trend: 560 Down 18.3 percent 480 42D IQ 70 04 1 al 02 Im 04 1 al 014 1 V Q W 04 W W T W W W W W v W W Down $640,800 year-to-year in property tax reve n u e Value assessments back to 2003 and even earlier New Home Sales and Recessions 1,600 - 1,400 - a 0 1,200 - 1,000 En W C C 800 600) 'M 19 C 2 4W M W En 200 M W N M 0 -1 N M Cr M W N M N M 0 W N M 0 N M Cr 0 W N Cn cr, http://wv,rw.calculatedriskbiog.com/ • Economic plunge • Housing market/mortgage crisis • Credit crunch • Chronic State budget problems e Annual amount diverted: $3,0959166 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 Educational Revenue Augmentation Fund Funds shifted to schools from City of Lodi S�, SO SP S� S�b SP R�, K�5 lz� K�D 1� (ZIA lz% r, 1�1 I.,cilo", "'O'D I.,cilo" 11011, 1,01 rl� r"', r"', 11`�, 'I, 11�cp le"� r�P rec, ler�� rel�� le,�D reb re 101� Fiscal Year Fiscal sustainability 60% 50% 40% 30% 20% 10% 0% California cities'General Fund reserve levels Most common Average Lodi Source: Fiscal officers of California list serve poll (72 cities) General Fund reserve history $7,000 $63000 $5,000 $43000 $33000 $2,000 $13000 SP 6 M General Fund reserve City policy: Minimum unrestricted General Fund reserve should equal 15% — $6 million for FY 2009/10 — Anticipated June 30, 2008 figure was $4.5 million (11.3%), actual was $4.2 million (10.5%). — Projected June 30, 2009: $3.8 million (9.6%). — City Council votes for June 30, 2010 reserve goal: $3.8 million — 3 $4.2 million — 2 General Fund by major sources Operating Transfers In 15% Revenue from Operating Fees 5 0/. Investment, jo 66% General Fund Revenues Budget 2009-10 Tax Revenues 261528)675 Operating Transfers In 5)932X3 Revenue from Others 45681 �271 Operating Fees 154325032 Investments, Licenses & Permits 520,550 Fines & Forfeitures 384,000 Charges for Services 246�940 Other Revenue 194A50 Grand Total 391920)901 es& lits Fines & Forfeitures 1% General Fund • Overall decrease of ~$2.4M or 5.6% • Decrease of ~$5.8M since 2007/08 budget • Many revenue sources are reflecting the economic downturn General Fund history 50,000,000 - 0 HSS and P&R removed +2.3% +0.5% M Total General Fund Revenue 45,000,000 - 1,812,000 -7.2% 40,000,000 -5.60/, 35,000,000 - 30,000,000 - 25,000,000 Actuals Actuals Actuals Budget Estimate 2005-06 2006-07 2007-08 2008-09 2009-10 General Fund — maior sources Description 2009-10 Request 5011 Property Taxes-CY Secur 8,475,000 5031 Sales & Use Tax 7,531,000 5081 In -lieu Franchise - E.U. 7,476,670 4210 Operating Transfers In 5,432,983 5499 In -lieu - VLF 4,197,771 5036 Business License Tax 975,000 5051 Waste Removal Franchise 941,500 5207 Late Pmt -Utilities 780,000 5034 Transient Occupancy Tax 476,000 5361 Rent 446,100 5054 Cable TV Franchise 425,000 5201 Veh Code -Moving Viol. 290,000 5032 Public Safety -Prop 172 266,000 5084 Admin fees - CVW 246,940 5602 Sch Drug Suppression 238,000 5053 Gas Franchise 205,000 6121 Engineering Fees 148,282 5035 Real Prop. Transfer Tax 140,000 5494 State Motor Veh In -Lieu 128,000 5040 Card Room Tax 114,750 5971 Fire Dept.Services 100,000 Property Tax 12,000,000 - 9,288,762 9,210,180 10,000,000 - 9,016,000 8,375,001 8,475,000 8,000,000 - 6,000,000 4,000,000 2,000,000 0 Actuals Actuals Actuals Budget Estimate 2005-06 2006-07 2007-08 2008-09 2009-10 Property Tax Per Capita Comparison — Budget Amounts FY 2008/09 $180 $159.11 $160 $142.29 $140 $120 $109.39 $105.19 $100 $91.35 $80 $60 $40 $20 $- Tracy Lodi Stockton Gait Manteca Property Tax A government levy, on both real and personal property, based on the market value (as assessed by the County Assessor's office) of the property Proposition 13 placed cities in a position of becoming more dependent on funds from the state. This transferred to the state more power over cities than it otherwise would have possessed Proposition 8 allows the County Assessor to reduce assessed valuations when market values are lower than assessed values County Assessor reduced values in 2008/09 and is also reducing assessed values for the 2009/10 fiscal year 6.4% decrease Property Tax Distribution Taxing Entity % Share City of Lodi General Fund 16.6% LUSD 27.3% SJ County General Fund 22.0% Delta College 3.8% Other 2.6% ERAF 27.7% Sales and Use Tax 12,000,000 - 10,000,000 9,811,944 10,136,958 9,299,105 - 8,956,000 8,000,000 - 7,531,000 6,000,000 - 4,000,000 2,000,000 0 Actuals Actuals Actuals Budget Estimate 2005-06 2006-07 2007-08 2008-09 2009-10 Sales Tax Per Capita Budget Amounts FY 2008/09 $160 $145.56 $140 $133.19 $138.05 $130.01 $120 $100 $80 $61.56 $60 $40 $20 $- Tracy Lodi Stockton Manteca Gait In -lieu Franchise — Electric (PILOT) PILOT 12.50% 12.00% 11.50% 11.00% 10.50% 10.00% 9.50% 9.00% 2003 2004 2005 2006 2007 2008 In -lieu Franchise — Electric (PILOT) Municipal utilities are extensions of state and local governments - as such, they are generally not subject to federal or state income taxes Municipal utilities may provide payments in lieu of taxes (transfers to the general fund and contributions of services to state and local governments) 0 PILOT is set by formula adopted by the City Council in 2007 0 Formula is $6,779,000 plus the annual growth in customers FY 2009/10 amount includes $500,000 that was waived in 2005 due to difficult economic times for the Electric Utility In -lieu Vehicle License Fees 5,000,000 - 4,503,172 4,640,000 4,265,591 4,197,771 4,000,000 - 3,980,281 — — 3,000,000 2,000,000 1,000,000 0 Actuals Actuals Actuals Budget Estimate 2005-06 2006-07 2007-08 2008-09 2009-10 Business License Tax 1,200,000 - 1,069,401 1,040,830 1,039,000 1,000,000 - 973,430 975,000 800,000 - 600,000 - 400,000 200,000 0 Actuals Actuals Actuals Budget Estimate 2005-06 2006-07 2007-08 2008-09 2009-10 Business License Tax Business tax is paid at a rate determined by the business classification established by resolution of the City Council The tax rate for all businesses is set by Resolution of the City Council The City is seeing a downturn in the number of businesses licensed City actively searches for unlicensed businesses Expected reduction of 6.5% Transient Occupancy Tax 600,000 500,000 495,300 476,000 400,000 - 368,165 380-1337 395,947 300,000 200,000 - 100,000 - 0 Actuals Actuals Actuals Budget Estimate 2005-06 2006-07 2007-08 2008-09 2009-10 Cable TV Franchise 500,000 450,000 425,000 400,000 - 375,000 350,000 - 299,639 300,000 250,000 248,389 258,166 200,000 150,000 - 100,000 - 50,000 - 0 Actuals Actuals Actuals Budget Estimate 2005-06 2006-07 2007-08 2008-09 2009-10 Natural Gas Franchise 300,000 250,000 250,000 200,860 205,378 201,850 205,000 200,000 150,000 100,000 50,000 0 Actuals Actuals Actuals Budget Estimate 2005-06 2006-07 2007-08 2008-09 2009-10 Department 2008/09 Ratio 2009/10 Proposed Budget 2009/10 Ratio Change 2008/09 vs. 2009/10 Ratio Change City Clerk 1.35% $548,540 1.37% ($29,271) 0.020 City Manager 1.39% $538,610 1.35% ($9,404) -0.04% City Attorney 1.22% $462,890 1.16% ($40,252) -0.06% Internal Services Department Total 9.44% $3,667,493 9.19% ($71,060) -0.25% Non -Departmental 4.50% $2,241,933 5.62% $21,893 1.12% Economic Development 1.24% $477,627 1.20% ($43,865) -0.04% Police 36.84% $15,005,058 37.59% ($716,418) 0.75% Fire 21.99% $8,696,662 21.78% ($803,812) -0.21% Public Works 5.82% $1,962,141 4.92% ($280,284) -0.90% Parks 5.74% $2,251,918 5.64% ($144,189) -0.10% Library 3.45% $1,352,031 3.39% ($111,043) -0.06% Community Development 0.54% $213,100 0.53% ($17,503) -0.01% Community Center 2.98% $1,166,095 2.92% ($95,777) -0.050 Recreation 1.26% $494,132 1.24% ($40,583) -0.02% Streets MOE 2.24% $842,671 2.11% ($108,267) -0.13% Total 100.00% $39,920,901 100.00% ($2,489,835)