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Home My WebLink AboutAgenda Report - February 22, 2005 B-01 SMAGENDA ITEM B-01 (0 CITY OF LODI COUNCIL COMMUNICATION M AGENDA TITLE: Review of mid -year budget adjustments as of December 31, 2004 MEETING DATE: February 22, 2005 PREPARED BY: Finance Director RECOMMENDED ACTION: Receive financial review for December 31, 2004 and approve continued implementation of expenditures controls throughout remainder of fiscal year 2004-05. BACKGROUND INFORMATION: ExhibitA is a brief review of the financial condition of other City funds and will be handed out at the meeting. The eneral Fund (Exhibit B) was reviewed with City Council at the meeting and will be handed out at the meeting. Exhibit C, which will include data from previous years for comparative purposes, will be handed out at the meeting. Based on a review of expenditures in comparison to amounts budgeted and revenues to be received, staff is not recommending any formal adjustments to the budget at this time. Encumbrance entries (totaling approximately $1.3 million), which have reduced available budget balances, have been made in The General Fund in order to help ensure that the fund balance at June 30, 2005 will be approximately $2.0 million. There may be a need to request budget adjustments later this fiscal year; and staff will bring those to City Council if or when needed in the next couple of months. ExhibitA - Summary of individual funds (to be handed out at the meeting) Exhibit E3 — General Fund financial report (to be handed out at the meeting) Exhibit C- Detailed review of all 'other" funds (to be handed out at the meeting) FUNDING: Not applicable mes R. Krueger 1 Finance DirectorlTreasurer APPROVED: Blair Ki g, City Manager AGENDA ITEM 5 1 Ah CITY OF LODI COUNCIL COMMUNICATION TM AGENDA TITLE: Reviewof mid-yearbudget adjustments as of December31, 2004 and adoption of Resolution approving the mid -year budget adjustments. MEETING DATE: February 22,2005 PREPARED BY: Finance Director RECOMMENDED ACTION: Receive financial review for December 31, 2004 and approve continued implementation of expenditures controls throughout remainder of fiscal year 2004-05. BACKGROUND INFORMATION: ExhibitA is a brief review of the financial condition of other City funds and will be handed out at the meeting. The General Fund (Exhibit B) was reviewedwith City Council at the February 22, 2005 meeting and will be handed out at the meeting. Exhibit C, which will include data from previous years for comparative purposes, will be handed out at the meeting. Based on a review of expenditures in comparison to amounts budgeted and revenues to be received, staff is not recommending any formal adjustments to the budget at this time. Encumbrance entries (totaling approximately $1.3 million), which have reduced available budget balances, have been made in The General Fund in order to help ensure that the fund balance at June 30, 2005 will be approximately $2.0 million. There may be a need to request budget adjustments later this fiscal year; and staff will bring those to City Council if or when needed in the next couple of months. ExhibitA - Summary of individual funds (to be handed out at the meeting) Exhibit — General Fund financial report (to be handed out at the meeting) Exhibit C- Detailed review of all "other" funds (to be handed out at the meeting) FUNDING: Not applicable es R. Krueger mance Director/Treasurer APPROVED: ' _ ___) BlairKirq`City Manager r i1,• Q��i� �-�-oS City Of Lodi Mid -Year Financial Report For 12/31/04 City Council Meeting February 22,2005 Exhibit A Other Fund Summaries Fund Balance, Beginning of year Revenues Expenditures Revenues -Expenditures Fund Balance(6/30/2005 112/31/04) $667,281 $654,368 1,483,695 84,925 1,441,489 689,919 42,206 -604,994 $709,487 $49,374 Fund Description: Library Operations and Capital accounts General Comments: Revenues are expected to come in as estimated and therefore the Ending Fund Balance of $709,487 will be realized as budgeted. Property Taxes are the primary source of revenue for this fund and taxes are not received until after December 31. Pagel Exhibit A Other Fund Summaries CAPITAL OUTLAY FUND i Budget I Year -to -Date Actuals J Fund Balance, Beginning of year Revenues Expenditures Revenues -Expenditures Fund Balance(6/30/2005 112/31/04) $12,120,221 $6,900,519 3,836,980 3,578,597 3.411,682 1,759,579 425,298 1,819,018 $11,564,597 $8,719,537 Fund Description: General Government Capital Outlay General Comments: This fund has an unrestricted fund balance remaining of approximately $1 million. The remaining balance of $7.716 million is restricted to be used for the repayment of loans to the Electric Utility Fund ($2.4 million) and projects funded with Impact Mitigation Fees ($5.3 million). Page2 Exhibit A Other Fund Summaries ITRANSPORTATION DEVELOPMENT ACT FUND (TDA) 1 Fund Balance, Beginning of year Revenues Expenditures Revenues -Expenditures Fund Balance(6/30/2005 / 12/31/04) Budget I Year -to -Date Actuals $187,390 $39,799 39,366 94,052 39.366 46,127 0 47,925 $187,390 $87,724 Fund Description: Accounts for receipt of TDA monies General Comments: All Transportation Development Act Funds are received in this fund. The funds are used primarily for smaller street projects and for bike and pedestrian projects. There are several projects that will utilize this funding source and the fund balance will be drawn down somewhat; but will remain at a modest level until the projects are completed. Page3 Exhibit A Other Fund Summaries [Community Development Block Grant and HOME Funds 1 Fund Balance, Beginning of year Revenues Expenditures Revenues -Expenditures Fund Balance(6/30/2005 / 12/31/04) Year -to -Date Actuals $0 $0 1,089,110 1,384 11089,110 7,452 0 -6,068 SO -$6,068 Fund Description: Accounts for receipt of CDBG monies and HOME programs General Comments: This fund will have a a zero balance when all receivables are collected from the Federal Government for the amounts expended in excess of revenues for this year. Amounts from previous federal years, which have not been completely expended are elegible to be reallocated in the upcoming fiscal year. The new plan will be reviewed with City Council in the month of March. Page4 Exhibit A Other Fund Summaries Fund Balance, Beginning of year Revenues Expenditures Revenues -Expenditures Fund Balance(6/30/2005 112/31/04) $388,566 291.785 -291,785 $388,566 Fund Description; Accounts for receipt of expenditure of grants $352,581 147,171 83.903 63,268 $415,848 General Comments: Asset seizures and forfeitures are accounted for in this fund. All amounts spent from this fund represent amounts that might otherwise be spent from the General Fund The use of these funds allows for the purchase of various Police items that would possibly not be funded if not for the availability of these funds. It is anticipated that this fund will retain a balance of the same amount through the next fiscal year. Pages Exhibit A Other Fund Summaries STREET FUND Budget I Year -to -Date Actuals Fund Balance, Beginning of year Revenues Expenditures Revenues -Expenditures Fund Balance(613012005112/31/04) $2,576,187 10,774,304 11,519,482 -745,178 $1,831,009 Fund Description: Receipt and transfer of Gas Taxes $2,857,924 6,119, 993 5,001,222 1,118,771 $3,976,695 General Comments: Gas tax monies are received in this fund and spent for maintenance and capital projects. The General Fund is where street maintenance expenditures take place; and therefore the portion of the revenues related to street maintenance is transferred to the General Fund to reimburse for maintenance expenditures. It is anticipated that this fund will retain a balance of approximately the same amount as estimated for the end of the year to carryover into the next fiscal year (about $2.1 million). Page6 Exhibit A Other Fund Summaries IDEBT SERVICE FUND I Budaet 1 Year -to -Date Actuals 1 Fund Balance, Beginning of year Revenues Expenditures Revenues -Expenditures Fund Balance(6/3012005 112/31/04) 1,671,671 1,671,671 1,089,586 1,093,521 -3,935 Fund Description: Receipt of revenues for repayment of General Government debt General Comments: -$3,935 The debt service payments on the Cerificates of Participation issued to finance the cost of the new Police Facilities and for the refinancing of the debt issued to finance the Hutchins Street Square improvements are made from this fund. A budget policy has been implemented that allocates 30% of property taxes for the repayment of this debt. It appears that the debt service payment will be less than the amount of property tax allocation (30%); and staff will recommend that this policy be reviewed for possible reallocation of property taxes to the General Fund (the amount in excess of the debt service requirement). Page7 Exhibit A Other Fund Summaries Fund Balance, Beginning of year Revenues Expenditures Revenues -Expenditures Fund Balance(6/30/2005 112/31104) $755,240 $1,742,923 8,446,385 5,594,809 9,009,133 5,706,349 -562,748 -111,540 $192,492 $1,631,383 Fund Description: Water operations and capital expenditures General Comments: Service revenues are on track with the budget estimate and expenditures are less than anticipated through one-half of the budget year. The beginning fund balance is more than anticipated in comparison with the budget estimate. Comparables for the previous two fiscal years were not reported due to consistency issues associated with the implementation of GASB 34. EXhIDII A Other Fund Summaries Fund Balance, Beginning of year Revenues Expenditures Revenues -Expenditures Fund Balance(6/30/2005 / 12/31/04) $4,428,215 9,425,360 11.618,886 -2,193,526 $2,234,689 Fund Description: Wastewater operations and capital expenditures $4,568,925 5,352,737 7.573.103 -2,220,366 $2,348,559 General Comments: Service revenues are on track with the budget estimate and expenditures are less than anticipated through one-half of the budget year. The beginning fund balance is more than anticipated in comparison with the budget estimate. Cornparables for the previous two fiscal years were not reported due to consistency issues associated with the implementation of GASB 34. Page9 Exhibit A Other Fund Summaries Fund Balance, Beginning of year $2,721,119 Revenues 62,592,215 Expenditures 62,955,285 Revenues -Expenditures -363,070 Fund Balance(6/30/2005 / 12/31/04) $2,358,049 Fund Description: Electric Utility Operations $9,926,089 30,674,324 32,467.613 -1,793,289 $8,132,800 General Comments: Service revenues are on track with the budget estimate and expenditures are less than anticipated through one-half of the budget year. The beginning fund balance is more than anticipated in comparison with the budget estimate. Comparablesfor the previous two fiscal years were not reported due to consistency issues associated with the implementation of GASB 34. Pagel0 Exhibit A Other Fund Summaries Fund Balance, Beginning of year -$1095625 -$3,579,002 Revenues 3,543,618 3,457,354 Expenditures 3,433,993 1,333,261 Revenues -Expenditures 109,625 2,124,093 Fund Balance(6130/2005 112/31/04) $0 -$1,454,909 Fund Description: Transit operations General Comments: The Federal Transit Agency has not yet been received for this fiscal year. Upon receipt of these funds, the fund balance deficit ($1.4 million) will be resolved. Pagel 1 Exhibit A Other Fund Summaries Fund Balance, Beginning of year -$127,313 -$531,026 Revenues 5,286,463 2,683,605 Expenditures 5.159.150 2,676,547 Revenues -Expenditures 127,313 7,058 Fund Balance(6130/2005 / 12/31/04) $0 -$523,968 Fund Description: An internal service fund to account for all health, dental, vision etc expenditures General Comments: This fund pays the full amount of the premiums for all health insurances; and then receives transfers from all departments. The insurance amounts are now reflected as part of the operating expenditures for each department. Previous to this fiscal It had been a transfer at the fund level. Pagel 2 EXhlblt A Other Fund Summaries SELF INSURANCE FUND I Budget I Year -to -Date Actuals 1 Fund Balance, Beginning of year Revenues Expenditures Revenues -Expenditures Fund Balance(6/30/2005 112/31/04) $1,565,784 $2,060,197 2,781,480 1,636,572 2,732,000 1,234,010 49,480 402,562 $1,615,264 $2,462,759 Fund Description: An internal service fund to account for all liability and workers compensation expenditures General Comments: This fund pays the full amount of the premiums and claims for workers compensation and liability insurances. The City participates in insurance pools for both workers compensation and general liabilityfor excess loss insurance. The amountscharged to departments has increased in order to build up a more reasonable reserve for claims that may be filed. Pagel 3 Exhibit A Other Fund Summaries VEHICLE AND EQUIPMENT REPLACEMENT FUND Budget Year -to -Date Actuals Fund Balance, Beginning of year $220,637 $372,068 Revenues 375,000 Expenditures 350.941 Revenues -Expenditures 24,059 Fund Balance(6/30/2005 / 12/31/04) $244,696 Fund Description: Replacement of Vehicles and equipment General Comments: Due to the continuing challenges faced by the City, departments have been asked to defer replacements of vehicles until absolutely necessary. This fund will return $330,000 to the General Fund Capital Outlay Account to provide funds needed in that fund for other projects. Pagel 4 200,479 98,903 101,576 $473,644 Exhibit A Other Fund Summaries (TRUST AND AGENCY FUND I Budget 1 Yoar_tn_nato A, -+mala Fund Balance, Beginning of year Revenues Expenditures Revenues -Expenditures Fund Balance(6/30/2005 112/31/04) $937,372 $1,015,707 167,000 24,358 216,541 184.819 -49,541 -160,461 $887,831 $855,246 Fund Descriution: Various amounts held in trust for restricted use General Comments: The amounts held in trust are for landscaping and maintenance districts throughout the city. In addition, the City Library has an endowment to be used for future library remodeling or construction. The Library endowment is in excess of $643,00 and the remainder of the trust fund is for landscaping and maintenance districts. Pagel 5 OOE'99619 '%L4 OOb'94E � 9668 604' 494 %9L D08'£4S 9668E ON'M %99 D09'S84 96LS 008'01.L 9629 009'946 %ZZ DWOZ8`Q %6 4b5Z6S� 850'199'£ i IOLZ'68i i$60'Sbl E �i09'89E ;Zal'EiE 980'985 LZB'LL£ s jSEa'66Z 199i'OOL 19ZE'9LZ �64Z'4£z , S9L'EZZ 646'LbZ { 69Z'09E 108'202 i 1 694`84 f ZL L' E9 LB4' L9E 941'989 I`Ka'LL !Z8L L - 1691'Z511, L4fibSt !E60`S9S 894'051' 664446'4 4£4'Stb'4 009'641'L 4£4'SDZ'Z tBES'L i I88D`8 i / -I04'd saaVolunwuxo ipurvo at NWAKPW -L-aaj Is ams. 55Z 9fi{i S BOO'EOZL 569 Z5V L 88�- 6681 �nta'Saz ' �zrz'L6E 1689'96£ 980'985 6ZL'49 j 09L'Za4 199i'OOL ; E9E'894 k 090`061 lEE6'EOS Z8S'S9Z OaE'9Z6 OBZ'LZ4 i *9'9ES ! L99'994 9OL'9LO' 6 Oa4'$E4 1056'ZZ5 090'414 II 00099 1IS99'869 980'985 STA'69E i m'SL L www 61 L96`18$'E 699'96££ .:::Z9(J840'4:.: M'VVZ 1 OaE'9Z6 1940'1`9 904'6£ 44Z'L4E Sab'69Z 990'46£ II l464'91Z 099`004 OSE'LSL'L , `LLS'IW IE4S'L" 498`OL4 94Z'M'OL 1,66'9LO'OL DLZ 00£ 5 40L'L£5'4L 000'909'6 L@8'ZE5'9 m 6E9,v 001'96X'9 9a6'£L4E 0x1gs H f,2 - .,r.vlc� :: rriva�L✓,..c F..n�f fi.r..r,..i. ,,,. : ::- aNllA ToWaNaaD G LINH C3 UI>1 ssMe"I'M A410 S"d pj"L" seej sWom oIWnd sasj fuewdop"q Awntumoo 6"21 3w -o Allumuwoo sss j uopr" PLM Swed sad Apm ani ~ ux4 onwAsW mid Puy Low11 P "n saat m"j 1" "UM s j Mwusd Pue "Ol ssxeL impp ssxrl S"Vs sexa.L liwadvud L EXH n e GENERALFUND 21, 3T (f)Amow is steted for IM -N newnues am not ava all , I purposes. $4.9 million )that will be used to fund debt service on the new police faciltttes in future years (200546 and beyond). Based on our review of estimates Rwlwr�f tlelalitt: I I -Property Taxes increased by 12% between 2002-03 and 2003.04, We expect that the lincrease In 2004-05 will bs about 10%. Sales Taxes es c rea a ed by I%between 200243 and 2003-04. We expect that the origIna I estimate will not be met, Revenue will Increase by4%vs. original estimate I I -Other Taxes (primarily franchise and in -lieu franchise fees are expectedto Increase (about6%a) In accordance with the difference between 0243 and 03.04 of more than 9`k 1 j -Licenses and permits,Fines and forfeitures, Community Developmen t Fees and Public Works Faas are all expected to mirror the amounts collected in 0344. j ! -Community Center and ParksMocMation Fees are expected to exceed amounts collected In 2003-04 as a result of increased activity. -Transfers in are expectedto be the sarne amount as estimated in the budget j f 'BLUE SHEET' Attachment to Council Communications r7GE -;L, EXHIBIT e GENERAIFUN❑ M Police 6 332 658 8,634,800, 9,231,499 12,039,419 5,744,266 48% 12 013, 5001 1009 Fire I 3,298,4251 4,852,915r 5,918,804; 7,324,083 3,985,650 54%; 7,320,0001 100°/ Public Works 4,607,133 6307,3671 6,304,920; 7,595,864 3:754,859 493`¢ 1 7,670,4001 1010% 'Parks 1,614,552,+ 1,628,000 1,573,826;. 2,126,8301 964,223 45% i 1,952,6001 Recraatkan 722,79111 1, , 1 1,6 799,003 48/ i 1 1,618,Op01 Community Center 517,68911 1,375,18911 1,285,594 1,502,607! 698.665' 46%' 1 1,414,8001 'Community Development 786,344:1 1:458,1961 1,499:333' 1,844,7131811,220; i 44%; 1 1,713,0001 'City Manager 258,792: 496,60511 512,021;1 603.331' 275.557' 46% i 594,5001 Information Systems Division 305.7151 1 1,001,227[ 1 951,8311 I 1,261,497626,8161 F 50%11 1 1,136,800; 90% !Human Resources 1 384,059 550,963 620,8021` 690,441,1 323,6961 47% 648,9001 1 94% (Community Promotion & Economic Development 1 66,020 554,472 278,601 331,831 1 144,3391 43% 1 331,000: i 100% +City Clerk 225,807 378,510. 306,7221 561,2941 204,2671 36 i 553,7001 99% �CityAttorney 172,083, 308,695 371,031;'- 499,5021 294,102! ;. 59%, 1 +' 499,0001 100% Finance 1,230,7181 1,695,013 11 1,654,231 2,302,6591 1,002,0241 44% 1 2,154,1001 1 94% Non -Departmental 467,1551 849,81711 753,7651 1 803,683; 255,4241` ( 32%1 j 763,9001 ' 95% Operating Transfers (Health Insurance, Liability) (2} 1,506,30611 2,971,947 11 4,267,642j s• --- {3}----------- - ' 1 "BLUE SF>EE'P' Attachment to Council Communications EXHIEUT e GENERAL FUND i (2) Health insurance and other insurances have been handled indifferent ways over the course of the last ten years. This reportingis to provide; comparative amounts for allexpenditures. (3) All insurance expenditures have been recorded directlyto department Operating (200405) budgets in this presentation. l I I I I I I Summa 11f Ana lyli]g:All departments have respondedtothe budget challenge wefare by making adjustments tothelr operations andexpendtiures.. !These cost saving measures a nexpected to result in actual expenditures thatwill be $788,900 foss than budgeted expendituresforthe General Fund. j I!There a ncurrently25vacancies in General Fund Departments that amount to ravings of approximately$1.0 million (including benefits), At this time I one ofthose positions will be filled (City Planner) and the rest are not expected to be filled. I! iRRYlew of details - Included within the Public Works department responslblllty is city-wide utilities. ExpendituresforCitywlde utillfies will exceed the budgetand result inthis department exceeding itsbudget. All other departmentswlll Show some budgetsavings as a resultof various cost cutting measures and as a resultofvacancies I l Ey d Balance` As of 12.31.04 the Ge neral Fund expended approximately $7.3millionmore than revenues collected. This imbalancewill be corrected by June 30, 2005 with the collection of propertytaxas andsales taxes in January and May. The ending General Fund Balance isexpected to be li approximately $2.1 million, J "BLUE SHEET" Attachment to Council Communications 7DA6,c �/- EXHIBIT C City of Lodi Summary Statement of Changes in Fund Balance Forthe period Ending 121311004( Comparative with 6130103. 6130104 and 12/31/03) Library Fund Revenues Tax Revenues Investment/Property Revenues Revenue from Others Services Charges Other Revenue Total Revenues Expenditures Leisure, Cultural & Social Services Total Operating Programs Capital Projects Total Expenditures RevenuelExpenditures (Over/Linder) Page 1 Balance of 06130103 12/31/03 06130104 FY 04105 12131104 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals Actls/Bdgt 1,238,288 3,636 1,389,554 1,329,665 (3,016) 1,332,661 0°/U 4,313 1,369 6.251 2,494 (2,494) 160,329 65.209 115,937 91,000 57,075 33,925 63% 4,576 (4,578) 84.518 29,325 55,371 63,030 23,796 39.234 38% 1,487,448 99,539 1,567,113 1,483,695 84,925 1,398,770 6% 1,166,686 578.365 1,252,682 1,267,574 659,987 1,632 605,955 52% 1.166.686 578.365 1,252,682 1,267,574 659.987 1,632 605,955 52% 83.666 100.830 142,321 5,474 (5.474) 1,250,352 679,195 1,395,003 1,267,574 665,461 (5,474) 100% 237,096 (579,656) 172,110 216,121 (580,536) Page 1 EXHIBIT C Library Balance of 06/30103 12/31/03 06/30/04 FY 04/05 12/31/04 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals Actls/Bdgt Other Sources (Uses) Operating Transfers In 183.572 35,595 Operating Transfers Out (313,210) (109,592) (152,447) (173,915) (24,458) Total Other Sources (Uses) (129,636) (73,997) (152,447) (173,915) (24,456) Fund Balance, Beginning ofYear 527,247 634,705 634,705 667,281 654,368 Fund Balance, End of Year/YTD) 634,705 (18,948) 654,368 709,487 49,374 Page 2 EXHIBIT C City of Lodi Summary Statementof Changes in Fund Balance Forthe period Ending 12/31/004 ( Comparativewith 6/30/03, 6130104 and 12131103) General Government Capital Outlay Fund Balance of 06130/03 12/31/03 06/30104 FY 04/05 12/31/04 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals ActlslBdgt Revenues Tax Revenues 1,857,432 5,454 2,084,332 (4,523) 4.523 Investment/Property Revenues 520.584 23,426 223,569 24.540 42,649 (18,309) 175% Revenuefrom Others 24,640 25,000 92,631 1,250,000 1,250,000 0% Services Charges 2,304,060 820.003 1,355,277 2,099,340 3,369,740 (1,270,400) 161% Other Revenue 197,301 25,000 47,000 150,000 13,961 136,019 9% Total Revenues 4,904,217 898.083 3,803,029 3,523,860 3,422,047 101,833 Expenditures Capital Projects Total Expenditures Revenue/Expenditures (Over/Under) 9,367,647 4,557,145 5,717,145 1,919,550 620,851 246,462 1,052,237 45% 9,367,647 4,557,145 5,717,145 1,919,550 620,851 246,462 1,052,237 45% (4,463,430) (3,658,262) (1,914,116) Page 3 1,604,330 2,801,196 Capital Outlay Other Sources (Uses) Operating Transfers In Operating Transfers Out Proceeds from Debt Financing Other Sources (Uses) Total Other Sources (Uses) Fund Balance, Beginning of Year Fund Balance, End of Year/YTD) EXHIBIT C (2,529,811) (1,303,520) 19, 995, 569 13,002, 328 13,002,328 8,040,546 (4,187,693) (2,159,954) (982,178) 13, 002,326 12,120, 221 6,900,519 6,900,519 11,564,597 8,719,537 Page 4 Balance of 06130103 12/31/03 06/30104 FY 04/05 12/31/04 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals Actls/Bdgt 3,170,979 89,050 2,281,867 308,100 151,550 (5,700,790) (1,392,570) (6,469,559) (2,468,054) (1,136,728) (6,221,619) (3,639,950) (4,831,076) (36,345) (31,345) 6,221,619 3,639,950 4,831,075 36,345 36,345 (2,529,811) (1,303,520) 19, 995, 569 13,002, 328 13,002,328 8,040,546 (4,187,693) (2,159,954) (982,178) 13, 002,326 12,120, 221 6,900,519 6,900,519 11,564,597 8,719,537 Page 4 EXHIBIT C City of Lodi Summary Statement of Changes in Fund Balance Forthe period Ending 121311004 (Comparative with 6130103, 6130104 and 12131103) Transportation Development Act Fund Revenues Investment/Property Revenues Revenue from Others 'mtd Revenues Expenditures Capital Projects Debt Service Total Expenditures Revenue/Expenditures (Over/Under) Page 5 Balance of 06130103 12/31103 06130104 FY 04105 12131104 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals ActlslBdgt 2.266 (240) 498 292 (292) 36.645 39,367 39,367 41,027 (1,660) 104% 38.911 (240) 39,865 39,367 41,319 (1,952) 105% 75,622 6,450 6,450 63,400 13,394 11,417 38.589 39% 75,622 6,450 6,450 63,400 13,394 11,417 38.589 39% (36,711) (6,690) 33,415 (24,033) 27,925 Page 5 Transportation DevelopmentAct Other Sources (Uses) Operating Transfers In Operating Transfers Out Proceeds from Debt Financing Total Other Sources (Uses) Fund Balance, Beginning of Year Fund Balance, End of Year1YTD) EXHIBIT C Page 6 Balance of 06130103 12/31/03 06130104 FY 04105 12131104 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals ActlslBdgt 52,733 (329,802) (66,156) (32,733) 26,790 . w--(329.802)................._ �-------------------- --,..._(39,366) 20,000 372,897 6,384 6.384 167,390 39,799 ------------ (3�) __.___.____-.._...12__----- --39,7--99 39,799r 123,991 ------------------------------�.. 87.724 .__ � 6,384 Page 6 EXHIBIT C City of Lodi Summary Statement of Changes in Fund Balance For ithe period Ending 121311004( Comparative with 6130103, 6130104and 12131103) Community Development Block Grant (CDBG)and HOME Funds Revenues Revenue from Others Total Revenues Expenditures Capital Projects Total Expenditures Revenue/Expenditures (Over/Under) (75, 865) Page 7 (6,068) Balance of 06130103 12131103 06130104 FY 04105 12131104 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals ActlslBdgt 849.670 196,209 1,077,188 1,089,110 1.384 1,087,726 0% 849.670 196,209 1,077,188 1,089,110 1.384 1,087,726 0% 849.670 272,074 1,077,188 1,089,110 7,452 6,271 1,075,387 1% 849,670 272,074 1,077,188 1,089,110 7,452 6,271 1,075,387 1% (75, 865) Page 7 (6,068) EXHIBIT C CDBG 06/30103 12/31/03 06130/04 Balance of Actual Year -to -Date Actual Total Other Sources (Uses) Fund Balance, Beginning of Year Fund Balance, End of Year1YTD) - � (75,865) Page 8 Balance of FY 04/05 12/31/04 Budget- % Budget Year -to -Date Encurnh. YTD Actuals Actls/Bdgt (6,068) EXHIBIT C City of Lodi Summary Statement of Changes in Fund Balance Forthe period Ending 121311004(Comparativewith 6130103, 6130/04 and 12/31103) Police Special Revenue Fund Expenditures Operating Programs Public Safety Total Operating Programs Capital Projects Total Expenditures Revenue/Expenditures (Over/Under) 153,829 06130/03 12131103 06130104 FY 04105 12/31/04 153,829 Actual Year -to -Date Actual Budget Year -to -Date Encumb. Revenues--------------- 39,079 -------------------- ------------------- --------- ---_ .------------ Investment/Property Revenues 6,890 (457) 2,454 1.283 Revenue from Others 335,924 169,216 185,036 142,130 Total Revenues 342,814 168.759 187,490 143,413 Expenditures Operating Programs Public Safety Total Operating Programs Capital Projects Total Expenditures Revenue/Expenditures (Over/Under) 153,829 50.852 114,019 199.956 47.789 153,829 50,652 114,019 199,956 47,789 101,531 39,079 109,460 91,829 32,357 92.179 255,360 89,931 223.479 291.785 80,146 92.179 87,454 78,828 (35,989) (291,785) 63,267 Page 9 Balance of Budget- % YTD Actuals Actls/Bdgt (1,283) (142,130) (143,413) 152,167 24% 152,167 24% (32,707) 136% (32,707) 111% EXHIBIT C Police Special Revenue 368,894 388,568 388,570 Balance of 352,581 06130103 12131103 06/30104 FY 04/05 12/31/04 Budget % 96,781 Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals ActlslBdgt Other Sources (Uses) Operating Transfers In 9,891 7,179 7,179 3,757 Operating Transfers Out (77,671) (7,179) (7,179) (3,757) Total Other Sources (Uses) (67,780) Fund Balance, Beginning of Year 368,894 388,568 388,570 388,566 352,581 Fund Balance, End of YearMD) 388,568 467,396 352,581 96,781 415,848 Page 10 EXHIBIT C City of Lodi Summary Statement of Changes in Fund Balance Forthe period Ending 121311004 (Comparative with 6130103, 613D104and 12131103) Street Fund Revenues Tax Revenues Investment/Property Revenues Revenue from Others Services Charges Other Revenue Total Revenues Expenditures Operating Programs Total Operating Programs Capital Projects Total Expenditures Revenue/Expenditures (Over/Under) 2,878,705 1,623,651 3,119,643 10,108,205 4,226,932 3,546,137 2,335,136 77% 2,678,705 1,623,651 3,119,643 10,108,205 4,226,932 3,546,137 2,335,136 77% 2,219,983 (93,310) 2,056,412 Page 11 686,098 1,852,971 Balance of 06/30103 12/31103 06/30/04 FY 04105 12/31/04 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals ActlslBdgt 790,560 135,129 758.242 886,155 223,749 662,406 25% 86,277 11,429 47,060 23,218 (23,218) 1,891,337 1,220,532 3,398,493 8,533,148 2,981,014 5,552,134 35% 2,110,236 138,092 901,341 1,355,000 2,840,848 - (1,485,848) 210% 40,278 25,159 70,919 11,074 (11,074) 4,898,688 1,530,341 5,176,055 10,774,303 6,079,903 4,694,400 2,878,705 1,623,651 3,119,643 10,108,205 4,226,932 3,546,137 2,335,136 77% 2,678,705 1,623,651 3,119,643 10,108,205 4,226,932 3,546,137 2,335,136 77% 2,219,983 (93,310) 2,056,412 Page 11 686,098 1,852,971 EXHIBIT C Street Fund Balance of 06130103 12/31/03 06/30104 FY 04/05 12/31/04 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. M D Actuals Actls/Bdgt Other Sources (Uses) Operating Transfers In 719.680 25.154 217,657 40,092 Operating Transfers Out (2,321,676) (705,639) (2,427,937) (1,411,276) (774,292) Other Sources (Uses) (37,153) Total Other Sources (Uses) (1,639,151) (680,485) (2,210,280) (1,411,276) (734.200) Fund Balance, Beginning of Year 2,430,962 3,011,794 3,011,794 2,576,187 2,857,924 Fund Balance, End ofYear/YTD) 3,011,794 2,237,999 2,857,926 1,831,009 3,976,695 Page 12 EXHIBIT C City of Lodi Summary Statement cE Changes in Fund Balance For the period Ending 121311004( Comparative with 6130103, 6130104 and 12/31/03) General Government Debt Service Fund Revenues Total Revenues Expenditures Debt Service Total Expenditures Revenue/Expenditures (Over[Under) Balance of 06130103 12131103 06130104 FY 04105 12131104 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals Actls/Bdgt 1,950,040 1,085,796 1,775,837 1,671,671 1,093,521 578,150 65% 1,950,040 1,085,796 1,775,837 1,671,671 1,093,521 578.150 65% (1,950,040) (1,085,796) (1,775,837) (1,671,671) (1,093,521) Page 13 EXHIBIT C Debt Service Balance of 06/30103 12131/03 06130104 FY 04105 12/31/04 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals Actls/Bdgt Other Sources (Uses) Operating Transfers In 1,950,040 1,085,796 1,775,837 1,671,671 1,089,586 Total Other Sources (Uses) 1,950,040 1,085,796 1,775,837 1,671,671 1,089,586 Fund Balance, Beginning of Year - - - - - Fund Balance, End of YearNTD) - - - - (3,935) Page 14 EXHIBIT C City of Lodi Summary Statement of Changes in Fund Balance Forthe period Ending 12/311044 ( Comparativewith 6/30103, 6130/04 and 12131103) Water Utility Funds Balance of 06/30/03 12/31/03 06/30/04 FY 04/05 12/31/04 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTDActuals Actls/Sdgt Revenues InvestmenVProperty Revenues Services Charges Other Revenue Total Revenues Expenditures Operating Programs Public Utilities Total Operating Programs Capital Projects Debt Service Total Expenditures Revenue/Expenditures (Over/Under) Page 15 10,220 13,128 0 (2,908) 128% 8,187,165 4,572,340 0 3,614,825 56% 249.000 0 249,000 8,446,385 4,585,468 0 4,142,707 51% 4,571,754 2,249,515 5,531 2,316,708 49% 4,571,754 2,249,515 5,531 2,316,708 49% 3,539,904 1,952,809 711.328 875.767 75% 78,480 20,276 0 58.204 26% 8,190,138 4,222,600 716.859 3,250,679 60% 256,247 362.868 EXHIBIT C Water Utility Funds Balanceof 06130/03 12/31/03 06/30/04 FY 04/05 12/31/04 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals Actls/Bdgt Other Sources (Uses) Operating Transfers In 0 1,009,341 Operating Transfers Out (685,480) (1,350,234) Other Sources (Uses) (133,515) (133.515) Total Other Sources (Uses) (818.995) (474.408) Fund Balance, Beginning of Year 755.240 1,742,923 Fund Balance, End ofYear/YTD) 192,492 1,631,383 Page 16 EXHIBIT C City of Lodi Summary Statement of Changes in Fund Balance Forthe period Ending 12/311004 ( Comparative with 6130103, 6130104 and 12/31103) Wastewater Utility Funds Balance of 06130/03 12611103 06130104 FY 04105 12/31/04 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTDActuals Actls/Bdgt Revenues Investment/Property Revenues Revenuefrom Others Services Charges Other Revenue Total Revenues Expenditures Public Utilities Total Operating Programs Capital Projects Debt Service Total Expenditures Revenue/Expenditures (Over/Under) 450.582 131,791 0 318,791 29% 0 203 0 (203) 8,974,778 3,989,988 0 4,984,790 44% 0 120,459 0 (120.459) 9,425,360 4,242,441 0 4,142,707 56% 4,784,987 2,099,217 82.530 2,603,240 46% 4,784,987 2,099,217 82.530 2,603,240 46% 3,181,840 8,675,965 3,779,016 (9,273,141) 391% 2,438,415 546.823 0 1,891,592 22% 10,405,242 11,322,005 3,861,546 (4,778,309) 146% (979,882) (7,079,564) Pagel 7 Wastewater Utility Funds Other Sources (Uses) Operating Transfers Th Operating Transfers Out Other Debt Service Other Sources (Uses) Total Other Sources (Uses) Fund Balance. Beginning ofYear Fund Balance, End of Year/YTD) EXHIBIT C Balance of 06130103 12/31/03 06/30/04 FY 04/05 12/31/04 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals Actls/Bdgt Page 18 0 (1,164,294) (49,350) 1.110,297 (1,441,496) 5,190,397 (1.213,644) 4,859,198 4,428,215 4,568,925 2,234,689 2,348,559 EXHIBIT C City of Lodi Summary Statement cf Changes in Fund Balance For the period Ending 121311004 (Comparative with 6130103,61901043nd 12/31/03) Electric Utility Funds Balance of 06/30/03 12/31/03 06130/04 FY 04105 12/31/04 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals Actls/Bdgt Revenues Investment/Property Revenues Services Charges Other Revenue Total Revenues Expenditures Operating Programs Public Utilities Total Operating Programs Bulk Power Purchase Capital Projects DebtServlce Total Expenditures Revenue/Expenditures (Over/Under) 1,220,000 25,287 0 1,194,713 2% 52,604,775 30,613,556 0 21,991,219 58% 6.500 2.071 0 4,429 32% 53,831,275 30,640,914 0 23,190,361 57% Page 19 14,333,740 7,044,089 26,524 7,263,127 49% 14,333,740 7,044,089 26,524 7,263,127 49% 32,650,000 18,658,369 0 13,991,631 57% 5,839,590 1,172,516 2,367,341 2,299,733 61% 6,317,569 1,283,320 0 5,034,249 20% 59,140,899 28,158,294 2,393,865 28,588,740 52% (5,309,624) 2,482,620 (5,398,379) -2% Electric Utility Funds Other Sources (Uses) Operating Transfers In Operating Transfers Out Proceeds from Debt Financing Other Sources (Uses) Total Other Sources (Uses) Fund Balance. Beginning of Year Fund Balance, End of YearNTD) EXHIBIT C 06130103 12/31/03 06/30/04 Actual Year -to -Date Actual Page 20 Balanceof FY 04/05 12/31/04 Budget- % Budget Year -to -Date Encumb. YTD Actuals Actls/Bdgt 0 33.410 (3,814,386) (1,262,274) 5,734,590 3,026,350 (3,047,045) 4,946,554 (4,275,909) 2,721,119 9,926,089 2,358,049 8,132,800 EXHIBIT C City of Lodi Summary Statement of Changes in Fund Balance Forthe period Ending 12131/004 ( Comparative with 6/30/03, 6/30104 and 12131103) Transit Fund Balance of 06/30/03 12/31/03 06/30/04 FY 04/05 12/31104 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals Actls/Bdgt Revenues InvestmenUlDroperty Revenues Revenuefrom Others Services Charges Other Revenue Total Revenues Expenditures Operating Programs Transportation Total Operating Programs Capital Projects Total Expenditures Revenue/Expenditures (Over/Under) (116,110) (706) (26,012) 0 614 0 (614) 1,080,000 7,285 3,624,823 3,008,797 (199,135) 0 3,207,932 248.500 186,735 329,758 261,000 187,844 0 73,156 0 35,215 247.848 0 164,545 0 (164,545) 1,212,390 228.529 4,176,417 3,269,797 153,868 0 3,115,929 2,526,283 2,526,283 2,554,427 5,080,710 (3,868320) 1,076,949 2,510,856 1,076,949 2,510,856 16,057 630,132 2,542,284 2,542,284 413,000 1,157.861 1,157,661 64,800 1,093,006 3,140,988 2,955,284 1,222,661 (864,477) 1,035,429 314,513 (1,068,793) Page 21 1,267 1,383,156 1,267 1,383,156 150,277 197,923 151,544 1,581,079 -7% 72% 5% 46% 46% 52% 46% Transit Fund Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Total Other Sources (Uses) Fund Balance, Beginning of Year Fund Balance. End of YeartYTD) EXHIBIT C 06/30/03 12/31/03 06/30/04 Actual Year -to -Date Actual 0 2,134 1,605,916 0 (116,862) (230,460) 338,376 (70,751) (3,320,925) 338,376 (185.479) (1,945,469) Balance of FY 04/05 12/31104 Budget- % Budget Year -to -Date Encumb. YTD Actuals Actls1Bdgt 0 13.764 (478.709) (110,600) 273,821 3,289,722 (204.888) 3,192,886 (1,720,079) (2,668,961) (2,668,961) (109,625) (3,579,001) (2,665,961) (3,718,917) (3,579,001) Page 22 0 (1,454,908) EXHIBIT C City of Lodi Summary Statement of Changes in Fund Balance For the period Ending 121311004 ( Comparativewith 6130/03, 6130104 and 12131103) Employee Benefits Fund Balance of 06130103 12/31/03 06130104 FY 04105 12131104 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals ActlslBdgt Revenues Investment/Property Revenues 0 4,036 (344) 0 (1,558) 1,558 Services Charges 3,337,306 201,227 442.353 4,988,553 2,404,826 2,583,727 48% Other Revenue 0 3.461 8.703 0 215 (215) Total Revenues Expenditures General Government Total Operating Programs Revenue/Expenditures (Over/Under) 3,337,306 208,724 450,712 4,988,553 2,403,483 3,646,325 2,377,073 4,491,085 5,159,150 2,676,547 3,646,325 2,377,073 4,491,085 (309,019) (2,168,349) (4,040,373) Page 23 5,159,150 (170,597) 2,676,547 (273.064) 2,585,070 48% 0 2,482,603 52% 2,482,603 52% Employee Benefits Fund Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Total Other Sources (Uses) Fund Balance, Beginning of Year Fund Balance, End ofYear/YTD) EXHIBIT C Balance of 06130/03 12/31/03 06/30104 FY 04/05 12/31/04 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals Actls/5dgt 321,435 2,996,585 4,161,563 0 116 0 (1,098,742) 0 0 0 232,947 (44,737) 297,910 280.006 321,435 2,130,790 4,116,826 297,910 280.122 (619.895) (607,479) (607,479) (127,313) (531,026) (607,479) (645.038) (531,026) 0 (523,966) Page 24 EXHIBIT C City of Lodi Summary Statement of Changes in Fund Balance For the period Ending 121311004 ( Comparativewith 6130103, 6130104 and 12/31/03) Self Insurance Funds Balanceof 06130/03 12/31/03 06130/04 FY 04/05 12/31/04 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals Actls/Bdgt Revenues 1,557,545 1,709,322 2,496,899 2,732,000 1,213,819 2,100 1,516,081 45% Revenue/Expenditures (Over/Under) Investment/Property Revenues 256.810 (6,D98) 7.759 0 5.487 0 (5,487) Revenue from Others 60.000 174,722 174,722 0 115,628 0 (115.628) Services Charges 200.000 104,927 294.233 2,781,480 1,495,249 0 1,286,231 54% Other Revenue (3.000) 396 3,371 20,208 0 (20,208) Total Revenues 513.810 273.947 480,085 2,781,480 1,636,572 0 1,144,908 59% Expenditures Operating Programs General Government 1,557,545 1,709,322 2,496,899 2,732,000 1,213,819 2,100 1,516,081 45% Total Operating Programs 1,557,545 1,709,322 2,496,899 2,732,000 1,213,819 2,100 1,516,081 45% Revenue/Expenditures (Over/Under) 422,753 (1,043,735) (1,435,375) (2,016,814) 49.480 Page 25 Self Insurance Funds Other Sources (Uses) Operating Transfers In Proceeds from Debt Financing Other Sources (Uses) Total Other Sources (Uses) Fund Balance, Beginning of Year Fund Balance, End of YearNTD) EXHIBIT C Balanceof 06130103 12/31103 06130104 FY 04/05 12131104 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals Actls/Bdgt 0 1,355,990 2,754,389 0 0 0 0 0 0 0 767,485 (6,428) (20,191) 767,405 1,349,562 2,754,389 0 (20,191) 1,598,872 1,322,622 1,322,622 1,565,784 2,060,197 1,322,622 1,236,809 2,060,197 1,615,264 2,462,759 Page 26 EXHIBIT C Cily of Lodi Summary Statement of Changes i n Fund Balance For the period Ending 12/31/004 (Comparative with 6130103,6130104 and 12/31/03) Vehicle Replacement Fund Revenues Revenue from Others Other Revenue Total Revenues Expenditures Capital Projects Total Expenditures Revenue/Expenditures (Over/Under) Page 27 Balance of 06130103 12131103 06130104 FY 04/05 12/3104 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. M DActuals Actls/Bdgt 36.313 50,710 4,867 7,890 6,672 (6,672) -----------.�_.�.�. 50,710 ----..... --....... .------ 4.867 ------- -------- 44,203 ------------ 6,672 (6,672) 462,345 92,792 109,043 275,941 66,512 151,757 57,672 79% 462,345 92,792 109,043 275,941 66.512 151,757 57,672 79% (411,635) (87.925) (64.840) (275,941) (59,840) Page 27 Vehicle Replacement Other Sources (Uses) Operating Transfers In Operating Transfers Out Total Other Sources (Uses) Fund Balance, Beginning of Year Fund Balance, End of YearfYTD) EXHIBIT C Page 28 Balance of 06=03 12/31103 06/30104 FY 04105 12!31104 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals Actls/Bdgt 436,700 127,500 255,000 300,000 156,307 (20,000) - - - (10,454) 416,700 127,500 255,000 300,000 145,853 221,630 226,695 226,695 265,424 416,855 226,695 266,270 416,855 289,483 502,868 Page 28 EXHIBIT C City of Lodi Summary Statement of Changes in Fund Balance For the period Ending 121311004 ( Comparative with 6130103, 6130104 and 12131103) General Government Equipment Replacement Fund Page 29 Balance of 06130103 12131103 06130104 N 04105 12131104 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals Actls1Bdgt Revenues Total Revenues - - - - - - - Expenditures Capital Projects 123,205 24,219 63,113 75,000 21,937 150 52,913 29% Debt Service Total Expenditures-~ 123,205 24,219 63.113 75,000 21,937 150 52.913 29% RevenuetExpenditures (Over/Under) (123,205) (24,219) (63,113) (75,000) (21,937) Page 29 EXHIBIT C Equipment Replacement Balance of D6130103 12/31/03 06130104 FY 04/05 12/31/04 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals Actls/Bdgt Other Sources (Uses) Operating Transfers In 113,379 37,500 75.000 75,000 37,500 Total Other Sources (Uses) 113,379 37,500 75,000 75,000 37,500 Fund Balance, Beginning of Year (46,849) (56,675) (56,675) (44,788) (44.788) Fund Balance, End of YearfYTD) (56,675) (43,394) (44.788) (44.788) (29,225) Page 30 EXHIBIT C City of Lodi Summary Statementof Changes in Fund Balance Forthe period Ending 121311004( Comparativewith 6130103,6130104 and 12/31/03) Trust Fund Revenues Tax Revenues Investment/Property Revenues Services Charges Other Revenue Total Revenues Expenditures Operating Programs Leisure, Cultural 8 Social Services Total Operating Programs Debt Service Total Expenditures Balance of 06130103 12131103 06130104 FY 04105 12131104 Budget- % Actual Year -to -Date Actual Budget Year -to -Date Encumb. YTD Actuals Actls/Bdgt 208,318 (37,412) 7,441 170,906 7,441 201,077 167,000 1,036 165,964 1% (2,660) (18,847) (1,814) 142,643 101,953 2,660 35,895 18.847 1,814 338.925 167,000 24,357 25,075 - - - - 25,075 - - - - - 227,558 158,232 234,204 216,541 184,818 - 252,633 158,232 234,204 216,541 184,818 Revenue/Expenditures (Over/Under) (81,727) (150,791) 104,721 (49,541) (160,461) Page 31 31,723 31,723 85% Trust Other Sources (Uses) Operating Transfers In Operating Transfers Out Other Sources (Uses) Total Other Sources (Uses) Fund Balance, Beginning of Year Fund Balance, End of Year/YTD) EXHIBIT C 06/30103 12/31103 06/30/04 Actual Year -to -Date Actual - - 4,042 (10,318) (1,115) (1,115) 10,318 1,115 1,115 taxa_ Balance of FY 04105 12/31/04 Budget- % Budget Year -to -Date Encumb. YTD Actuals Actls/Bdgt 988,671 906,944 906,944 937,372 1,015,707 906,944 756,153 1,015,707 887,831 855,246 Page 32