City of Santa Paula FINANCE COMMITTEE

Transcription

1 City of Santa Paula FINANCE COMMITTEE MAYOR CLINT GARMAN VICE MAYOR RICHARD ARAIZA REGULAR MEETING OF THE SANTA PAULA FINANCE COMMITTEE March 18, :30 A.M. REGULAR MATTERS SANTA PAULA CITY HALL 970 VENTURA STREET SANTA PAULA, CA LUCY BLANCO, CITY CLERK MICHAEL K. ROCK, CITY MANAGER JOHN C. COTTI, CITY ATTORNEY Spare Copies of staff reports or other written documentation relating to each item of business referred to on this agenda are on file in the Office of the City Clerk and are available for public inspection. If you have any questions regarding any agenda item, contact the City Clerk at (805)

2 REGULAR MATTERS ADMINISTRATION CONFERENCE ROOM CALL TO ORDER ROLL CALL ORDER OF BUSINESS 1. Review the Fiscal Year Mid-Year Budget and Capital Improvement Plan. ADJOURNMENT State of California )- County of Ventura )- ss City of Santa Paula )- I declare under penalty of perjury that I posted this City Council Agenda on the bulletin board near the front door of City Hall, 970 Ventura Street, Santa Paula, California. On at Signed: Lucy Blanco, City Clerk City of Santa Paula Page 2 Regular Meeting

3 For the Regular Meeting of the City Council on March 20, 2019 Agenda Item # CITY OF SANTA PAULA MEMORANDUM To: From: Subject: Honorable Mayor and Members of the City Council Michael K. Rock, City Manager Anthony Rainey, Interim Finance Director Ikani Taumoepeau, Assistant City Manger Discuss and Consider the Recommended Mid-Year Budget Adjustments for Fiscal Year Date: March 20, 2019 RECOMMENDATION: Staff recommends that the City Council: (1) Receive and file the Mid-Year Budget Status Report for Fiscal Year ; (2) Approve the recommended Mid-Year Budget Adjustments for Fiscal Year ; and (3) Take additional, related action that may be desirable. Prepared by: Anthony Rainey, Interim Finance Director BACKGROUND: GENERAL FUND 1 REVENUE As depicted in Attachment B - Revenue, the General Fund has recorded approximately 65.52% of projected revenues and approximately 75.22% of budgeted expenditures and transfers. These percentages are consistent with prior year trends. The fund balance 2 at March 10, 2019, is $4.4 million. The major General Fund revenue category trends are as follows: Sales Tax The City has realized 47% of the $2.7 million budgeted Sales Tax. This is estimated to meet the current revenue target. Property Tax - Property Tax revenues of $88,130 are above projections. Franchise Fees - The majority of the Franchise Fees are anticipated to be collected in April TOT (Transient Occupancy Tax)- The City has received 48.6% of the budgeted TOT. Business Tax - As of February, 74% of the budgeted revenue has been realized. 1 This fund accounts for the operations of the City that are not accounted for in any other fund. Principal sources of revenue are taxes, franchise fees, state shared revenues, licenses, fines, forfeitures, permits, inter-fund transfers (payments for services rendered made by one City department or fund to another) and charges for services. 2 The excess of the City s assets over its liabilities.

4 For the Regular Meeting of the City Council on March 20, 2019 Agenda Item # Licenses and Permits - This revenue is primarily from Permits received early in the development process and are 45.22% of budget realized. This revenue fluctuates due to the timing of planned development projects. With 66.7% of the annual budget realized through February, Building Permit revenue is tracking at approved FY 2018/2019 revenue budget. GENERAL FUND EXPENDITURE As depicted in Attachment A - Expenditure the General Fund accounts for all financial resources except those required to be accounted for in another fund. The Total General Fund department expenditures are trending as anticipated: The following divisions that are trending lower: Department 05 ADMINISTRATION Risk Management due to insurance front-loaded payment requirements for public liability, vehicle and building/property. Department 15 PARKS AND RECREATION due to some charges that need to be professional services. Department 75 Non-Departmental Administration due to submittal of a reimbursement request to FEMA. We estimate that this variance will be transformed into a surplus by: 1) Property Taxes are already $88,131 ahead of the approved FY 2018/2019 revenue budget, and 2) there are $496,477 in pending inter-fund transfers that are expected to be undertaken. MEASURE T - Fiscal Year to Date Measure T expenses are portrayed in Attachment A - Expenditure. The City has received $2.1 million of $2.9 million budgeted Measure T Sales Tax as of January At this pace the projected revenue at the end of Fiscal Year on June 30, 2019 will be $3.2 million. SEWER FUND The Sewer Fund has a cash reserve balance of $11,207,274 and $4,829,481 in debt payment obligations for the sewer bond and the remaining funds in the operation and capital budgets totaling $2,963,245. WATER FUND- The Water Fund has a cash reserve balance of $9,121,027 and $3,969,324 in debt payment obligations for the water bond and the remaining funds in the operation and capital budgets totaling $4,909,649. BUDGET ADJUSTMENTS $133, is requested to be adjusted or transferred from various object classes within 5021 PUBLIC WORKS-STREETS ADMIN & ENGINEERING and 5022 within in PUBLIC WORKS-STREET MAINTENANCE to other Object Classes to balance the budget accounts. No additional revenue is required. ISSUES/ANALYSIS: Major revenues are trending at or above the budgeted amounts. As the General Fund revenues are expected to exceed their original estimates, staff proposes two position changes in separate staff reports: 1) to increase the salary of the Assistant Police Chief and 2) to change the Executive Assistant in the City Manager s Office from a Part-time Equivalent (PTE) to a Full- Time Equivalent (FTE) for a total need of $15,000.

5 For the Regular Meeting of the City Council on March 20, 2019 Agenda Item # FISCAL IMPACTS: o $8,000 Assistant Police Chief from Measure T. o $7,000 Executive Assistant in the General Fund o For the Water Fund staff proposes to use $50,000 from the Water Fund balance to start a new Water Meter Pilot program to update the meters to assess the installation for the new development. o $50,000 to cover prior Fiscal Year overages PERSONNEL IMPACTS: Increase a part-time employee to a full time employee (Executive Assistant to the City Manager) and increase the salary range of the Assistant Police Chief by ten percent. OPTIONS: 1. Approve the Mid-Year Budget Adjustments as recommended by staff. 2. Do not approve the Mid-Year Budget Adjustments as recommended by staff. 3. Provide the staff with alternate direction. ATTACHMENTS: Attachment A Expenditures Attachment B Revenues Attachment C Budget Transfer Adjustments Attachment D Pooled Cash Report

6 EXHIBIT A Mid-Year Budget Expenditures Report

7 Attachment A - FY 2018/2019 MID YEAR EXPENDITURE REPPORT A - Revenue Fund B - Program D - Fiscal Year to C - Adopted Date 2018/2019 Budget Expenditures E - Fiscal Year to Date $ Balance Favorable (Unfavorable) [C - D] F - Percent Remaining {E / F} Fund: GENERAL 05 - ADMINISTRATION $2,972, $2,180, $791, % 10 - BUILDING AND SAFETY $385, $299, $85, % 15 - PARKS & RECREATION $1,236, $914, $322, % 20 - FINANCE $658, $440, $217, % 25 - FIRE $0.00 $90, ($90,055.17) 0.00% 30 - PLANNING $970, $456, $514, % 45 - POLICE $6,122, $3,984, $2,137, % 50 - PUBLIC WORKS $565, $87, $478, % 75 - NON-DEPARTMENTAL $300, $301, ($1,426.97) -0.48% Fund: GENERAL Total: $13,211, $8,754, $4,456, % Expense Total: $13,211, $8,754, $4,456, % Fund: GENERAL Total: $13,211, $8,754, $4,456, % Fund: GENERAL FUND FEMA PROGRAM 75 - NON-DEPARTMENTAL $0.00 $4, ($4,430.29) 0.00% 2 - GENERAL FUND FEMA PROGRAM Total: $0.00 $4, ($4,430.29) 0.00% Expense Total: $0.00 $4, ($4,430.29) 0.00% 2 - GENERAL FUND FEMA PROGRAM Total: $0.00 $4, ($4,430.29) 0.00% Fund: CABLE TELEVISION 15 - PARKS & RECREATION $47, $37, $9, % Fund: CABLE TELEVISION Total: $47, $37, $9, % Expense Total: $47, $37, $9, % Fund: CABLE TELEVISION Total: $47, $37, $9, % Fund: GENERAL FUND-MEASURE T 10 - BUILDING AND SAFETY $85, $1, $84, % 15 - PARKS & RECREATION $516, $335, $181, % 25 - FIRE $83, $0.00 $83, % 30 - PLANNING $34, $0.00 $34, % 45 - POLICE $1,816, $1,581, $234, % 50 - PUBLIC WORKS $580, $120, $460, % 92 - CAPITAL PROJECTS $0.00 $17, ($17,072.30) 0.00% 93 - CAPITAL PROJECTS $1,150, $2, $1,147, % nd: GENERAL FUND-MEASURE T Total: $4,266, $2,058, $2,207, % Expense Total: $4,266, $2,058, $2,207, % nd: GENERAL FUND-MEASURE T Total: $4,266, $2,058, $2,207, % Fund: GENERAL RECREATION PRO 15 - PARKS & RECREATION $107, $73, $34, % nd: GENERAL RECREATION PRO Total: $107, $73, $34, % Page 1 of 7

8 Attachment A - FY 2018/2019 MID YEAR EXPENDITURE REPPORT A - Revenue Fund B - Program D - Fiscal Year to C - Adopted Date 2018/2019 Budget Expenditures E - Fiscal Year to Date $ Balance Favorable (Unfavorable) [C - D] F - Percent Remaining {E / F} Expense Total: $107, $73, $34, % nd: GENERAL RECREATION PRO Total: $107, $73, $34, % Fund: MOBILE HOME RENT REVIEW 05 - ADMINISTRATION $1, $ $ % d: MOBILE HOME RENT REVIEW Total: $1, $ $ % Expense Total: $1, $ $ % d: MOBILE HOME RENT REVIEW Total: $1, $ $ % Fund: NPDES STORMWATER QUALITY 50 - PUBLIC WORKS $46, $18, $28, % 93 - CAPITAL PROJECTS $20, $0.00 $20, % NPDES STORMWATER QUALITY Total: $66, $18, $48, % Expense Total: $66, $18, $48, % NPDES STORMWATER QUALITY Total: $66, $18, $48, % Fund: STORMWATER PROGRAM 50 - PUBLIC WORKS $281, $147, $133, % Fund: STORMWATER PROGRAM Total: $281, $147, $133, % Expense Total: $281, $147, $133, % Fund: STORMWATER PROGRAM Total: $281, $147, $133, % Fund: LIBRARY EXPANSION FAC 75 - NON-DEPARTMENTAL $15, $94, ($79,094.00) % Fund: LIBRARY EXPANSION FAC Total: $15, $94, ($79,094.00) % Expense Total: $15, $94, ($79,094.00) % Fund: LIBRARY EXPANSION FAC Total: $15, $94, ($79,094.00) % Fund: PUBLIC MEETING FACILITIES 93 - CAPITAL PROJECTS $355, $13, $341, % d: PUBLIC MEETING FACILITIES Total: $355, $13, $341, % Expense Total: $355, $13, $341, % d: PUBLIC MEETING FACILITIES Total: $355, $13, $341, % Fund: GENERAL GOVT FACILITIES 75 - NON-DEPARTMENTAL $9, $7, $2, % 93 - CAPITAL PROJECTS $0.00 ($45.41) $ % Page 2 of 7

9 A - Revenue Fund Attachment A - FY 2018/2019 MID YEAR EXPENDITURE REPPORT B - Program D - Fiscal Year to C - Adopted Date 2018/2019 Budget Expenditures E - Fiscal Year to Date $ Balance Favorable (Unfavorable) [C - D] F - Percent Remaining {E / F} nd: GENERAL GOVT FACILITIES Total: $9, $7, $2, % Expense Total: $9, $7, $2, % nd: GENERAL GOVT FACILITIES Total: $9, $7, $2, % Fund: PARKLAND FACILITIES 75 - NON-DEPARTMENTAL $59, $44, $14, % 92 - CAPITAL PROJECTS $0.00 $ ($112.30) 0.00% 93 - CAPITAL PROJECTS $0.00 $131, ($131,485.42) 0.00% Fund: PARKLAND FACILITIES Total: $59, $176, ($116,775.00) % Expense Total: $59, $176, ($116,775.00) % Fund: PARKLAND FACILITIES Total: $59, $176, ($116,775.00) % Fund: TRAFFIC IMPACT FEE 75 - NON-DEPARTMENTAL $39, $29, $9, % 92 - CAPITAL PROJECTS $66, $5, $60, % 93 - CAPITAL PROJECTS $50, $0.00 $50, % Fund: TRAFFIC IMPACT FEE Total: $155, $34, $120, % Expense Total: $155, $34, $120, % Fund: TRAFFIC IMPACT FEE Total: $155, $34, $120, % Fund: STATE GAS TAX 50 - PUBLIC WORKS $1,446, $931, $514, % 92 - CAPITAL PROJECTS $0.00 $5, ($5,219.24) 0.00% 93 - CAPITAL PROJECTS $0.00 $2, ($2,993.46) 0.00% Fund: STATE GAS TAX Total: $1,446, $940, $506, % Expense Total: $1,446, $940, $506, % Fund: STATE GAS TAX Total: $1,446, $940, $506, % Fund: LOCAL TRANSPORTATION TDA 20 - FINANCE $3, $2, $1, % 50 - PUBLIC WORKS $365, $157, $207, % 92 - CAPITAL PROJECTS $55, $32, $22, % 93 - CAPITAL PROJECTS $0.00 $1, ($1,427.20) 0.00% LOCAL TRANSPORTATION TDA Total: $423, $194, $229, % Expense Total: $423, $194, $229, % LOCAL TRANSPORTATION TDA Total: $423, $194, $229, % Fund: LOCAL TRANS TDA ART PARKS & RECREATION $0.00 $2, ($2,881.70) 0.00% 50 - PUBLIC WORKS $5, $0.00 $5, % Fund: LOCAL TRANS TDA ART 3 Total: $5, $2, $2, % Page 3 of 7

10 Attachment A - FY 2018/2019 MID YEAR EXPENDITURE REPPORT A - Revenue Fund B - Program D - Fiscal Year to C - Adopted Date 2018/2019 Budget Expenditures E - Fiscal Year to Date $ Balance Favorable (Unfavorable) [C - D] F - Percent Remaining {E / F} Expense Total: $5, $2, $2, % Fund: LOCAL TRANS TDA ART 3 Total: $5, $2, $2, % Fund: ROAD MAINT & REHAB SB PUBLIC WORKS $200, $0.00 $200, % 92 - CAPITAL PROJECTS $0.00 $17, ($17,072.32) 0.00% und: ROAD MAINT & REHAB SB1 Total: $200, $17, $182, % Expense Total: $200, $17, $182, % und: ROAD MAINT & REHAB SB1 Total: $200, $17, $182, % Fund: BEV CONTAINER RECYCLING 15 - PARKS & RECREATION $7, $ $6, % 50 - PUBLIC WORKS $1, $ $ % d: BEV CONTAINER RECYCLING Total: $8, $ $7, % Expense Total: $8, $ $7, % d: BEV CONTAINER RECYCLING Total: $8, $ $7, % Fund: DEPT OF PARKS & REC 92 - CAPITAL PROJECTS $0.00 ($112.30) $ % Fund: DEPT OF PARKS & REC Total: $0.00 ($112.30) $ % Expense Total: $0.00 ($112.30) $ % Fund: DEPT OF PARKS & REC Total: $0.00 ($112.30) $ % Fund: SLESF- COPS (AB1913) 45 - POLICE $147, $124, $22, % Fund: SLESF- COPS (AB1913) Total: $147, $124, $22, % Expense Total: $147, $124, $22, % Fund: SLESF- COPS (AB1913) Total: $147, $124, $22, % Fund: CA USED OIL BLOCK GRANT 50 - PUBLIC WORKS $15, $2, $12, % nd: CA USED OIL BLOCK GRANT Total: $15, $2, $12, % Expense Total: $15, $2, $12, % nd: CA USED OIL BLOCK GRANT Total: $15, $2, $12, % Fund: ST HOMELAND SECURITY GRT 45 - POLICE $0.00 $13, ($13,782.53) 0.00% : ST HOMELAND SECURITY GRT Total: $0.00 $13, ($13,782.53) 0.00% Page 4 of 7

11 Attachment A - FY 2018/2019 MID YEAR EXPENDITURE REPPORT A - Revenue Fund B - Program D - Fiscal Year to C - Adopted Date 2018/2019 Budget Expenditures E - Fiscal Year to Date $ Balance Favorable (Unfavorable) [C - D] F - Percent Remaining {E / F} Expense Total: $0.00 $13, ($13,782.53) 0.00% : ST HOMELAND SECURITY GRT Total: $0.00 $13, ($13,782.53) 0.00% Fund: FEDERAL STP 92 - CAPITAL PROJECTS $0.00 $ ($990.00) 0.00% Fund: FEDERAL STP Total: $0.00 $ ($990.00) 0.00% Expense Total: $0.00 $ ($990.00) 0.00% Fund: FEDERAL STP Total: $0.00 $ ($990.00) 0.00% Fund: BJA VEST GRANT 45 - POLICE $4, $1, $2, % Fund: BJA VEST GRANT Total: $4, $1, $2, % Expense Total: $4, $1, $2, % Fund: BJA VEST GRANT Total: $4, $1, $2, % Fund: AAA (AREA AGCY ON AGING) 15 - PARKS & RECREATION $50, $54, ($3,956.76) -7.90% d: AAA (AREA AGCY ON AGING) Total: $50, $54, ($3,956.76) -7.90% Expense Total: $50, $54, ($3,956.76) -7.90% d: AAA (AREA AGCY ON AGING) Total: $50, $54, ($3,956.76) -7.90% Fund: HUD- CDBG 10 - BUILDING AND SAFETY $136, $28, $108, % 15 - PARKS & RECREATION $25, $13, $12, % Fund: HUD- CDBG Total: $161, $41, $120, % Expense Total: $161, $41, $120, % Fund: HUD- CDBG Total: $161, $41, $120, % Fund: HILLSBOROUGH OPEN SPACE 50 - PUBLIC WORKS $9, $2, $6, % : HILLSBOROUGH OPEN SPACE Total: $9, $2, $6, % Expense Total: $9, $2, $6, % : HILLSBOROUGH OPEN SPACE Total: $9, $2, $6, % Fund: GHAD-GEO HAZ ABATE DIST 50 - PUBLIC WORKS $47, $5, $42, % nd: GHAD-GEO HAZ ABATE DIST Total: $47, $5, $42, % Page 5 of 7

12 Attachment A - FY 2018/2019 MID YEAR EXPENDITURE REPPORT A - Revenue Fund B - Program D - Fiscal Year to C - Adopted Date 2018/2019 Budget Expenditures E - Fiscal Year to Date $ Balance Favorable (Unfavorable) [C - D] F - Percent Remaining {E / F} Expense Total: $47, $5, $42, % nd: GHAD-GEO HAZ ABATE DIST Total: $47, $5, $42, % Fund: REFUSE RESERVE 50 - PUBLIC WORKS $176, $77, $98, % Fund: REFUSE RESERVE Total: $176, $77, $98, % Expense Total: $176, $77, $98, % Fund: REFUSE RESERVE Total: $176, $77, $98, % Fund: SEWER 50 - PUBLIC WORKS $9,029, $3,281, $5,747, % 75 - NON-DEPARTMENTAL $2, $0.00 $2, % 92 - CAPITAL PROJECTS $395, $15, $379, % 93 - CAPITAL PROJECTS $220, $108, $111, % Fund: SEWER Total: $9,647, $3,405, $6,241, % Expense Total: $9,647, $3,405, $6,241, % Fund: SEWER Total: $9,647, $3,405, $6,241, % Fund: WATER 20 - FINANCE $459, $290, $169, % 50 - PUBLIC WORKS $8,140, $2,916, $5,223, % 75 - NON-DEPARTMENTAL $931, $ $930, % 91 - CAPITAL PROJECTS $120, $2, $117, % 92 - CAPITAL PROJECTS $675, $53, $621, % 93 - CAPITAL PROJECTS $120, $87, $32, % Fund: WATER Total: $10,446, $3,349, $7,096, % Expense Total: $10,446, $3,349, $7,096, % Fund: WATER Total: $10,446, $3,349, $7,096, % Fund: WATER IN-LIEU 50 - PUBLIC WORKS $500, $2, $497, % Fund: WATER IN-LIEU Total: $500, $2, $497, % Expense Total: $500, $2, $497, % Fund: WATER IN-LIEU Total: $500, $2, $497, % Fund: EQUIPMENT MAINTENANCE 50 - PUBLIC WORKS $699, $430, $268, % nd: EQUIPMENT MAINTENANCE Total: $699, $430, $268, % Expense Total: $699, $430, $268, % Page 6 of 7

13 Attachment A - FY 2018/2019 MID YEAR EXPENDITURE REPPORT A - Revenue Fund B - Program D - Fiscal Year to C - Adopted Date 2018/2019 Budget Expenditures E - Fiscal Year to Date $ Balance Favorable (Unfavorable) [C - D] F - Percent Remaining {E / F} nd: EQUIPMENT MAINTENANCE Total: $699, $430, $268, % Fund: MISC DEPOSITS 30 - PLANNING $85, $48, $36, % Fund: MISC DEPOSITS Total: $85, $48, $36, % Expense Total: $85, $48, $36, % Fund: MISC DEPOSITS Total: $85, $48, $36, % Fund: COMMUNITY CENTER ENDOW 15 - PARKS & RECREATION $5, $2, $2, % d: COMMUNITY CENTER ENDOW Total: $5, $2, $2, % Expense Total: $5, $2, $2, % d: COMMUNITY CENTER ENDOW Total: $5, $2, $2, % Fund: MUSEUM ENDOWMENT 15 - PARKS & RECREATION $0.00 $ ($963.06) 0.00% Fund: MUSEUM ENDOWMENT Total: $0.00 $ ($963.06) 0.00% Expense Total: $0.00 $ ($963.06) 0.00% Fund: MUSEUM ENDOWMENT Total: $0.00 $ ($963.06) 0.00% Fund: HARDING PARK TRUST 15 - PARKS & RECREATION $70, $46, $23, % Fund: HARDING PARK TRUST Total: $70, $46, $23, % Expense Total: $70, $46, $23, % Fund: HARDING PARK TRUST Total: $70, $46, $23, % Fund: DLA FOR FORMER RDA 55 - REDEVELOPMENT $0.00 $349, ($349,381.92) 0.00% Fund: DLA FOR FORMER RDA Total: $0.00 $349, ($349,381.92) 0.00% Expense Total: $0.00 $349, ($349,381.92) 0.00% Fund: DLA FOR FORMER RDA Total: $0.00 $349, ($349,381.92) 0.00% Expenditure Total: $42,725, $20,534, $22,190, % Page 7 of 7

14 EXHIBIT B Mid-Year Budget Revenues Report

15 Attachment B - FY 2018/2018 MID YEAR REVENUE REPORT A - Revenue Fund B - Program C - Adopted 2018/2019 Budget D - Fiscal Year to Date Revenues E - Fiscal Year to Date $ Balance Favorable (Unfavorable) [C - D] F - Percent Remaining {E / F} Fund: GENERAL 05 - ADMINISTRATION $30, $0.00 ($30,020.00) % 10 - BUILDING AND SAFETY $942, $1,081, $139, % 15 - COMMUNITY SERVICES $107, $61, ($45,576.05) 42.58% 20 - FINANCE $25, $6, ($18,518.50) 73.49% 25 - FIRE $0.00 $ $ % 30 - PLANNING $714, $72, ($641,980.25) 89.91% 45 - POLICE $679, $245, ($434,211.24) 63.88% 50 - PUBLIC WORKS $1,006, $76, ($929,292.00) 92.35% 75 - NON-DEPARTMENTAL $9,884, $7,093, ($2,791,312.76) 28.24% Fund: GENERAL Total: $13,389, $8,638, ($4,751,004.54) 35.48% Fund: CABLE TELEVISION 15 - COMMUNITY SERVICES $25, $14, ($10,909.70) 43.64% 75 - NON-DEPARTMENTAL $ $ ($561.51) 62.39% Fund: CABLE TELEVISION Total: $25, $14, ($11,471.21) 44.29% Fund: GENERAL FUND-MEASURE T 75 - NON-DEPARTMENTAL $2,900, $1,448, ($1,451,016.87) 50.04% Fund: GENERAL FUND-MEASURE T Total: $2,900, $1,448, ($1,451,016.87) 50.04% Fund: GENERAL RECREATION PRO 15 - COMMUNITY SERVICES $103, $88, ($14,582.75) 14.16% Fund: GENERAL RECREATION PRO Total: $103, $88, ($14,582.75) 14.16% Fund: MOBILE HOME RENT REVIEW 05 - ADMINISTRATION $18, $1, ($17,091.00) 92.48% Fund: MOBILE HOME RENT REVIEW Total: $18, $1, ($17,091.00) 92.48% Fund: ASSET FORFEITURE 45 - POLICE $10, $ ($9,332.58) 93.33% 75 - NON-DEPARTMENTAL $ $49.93 ($100.07) 66.71% Fund: ASSET FORFEITURE Total: $10, $ ($9,432.65) 92.93% Fund: CA OIL MUSEUM 15 - COMMUNITY SERVICES $0.00 $1, $1, % Fund: CA OIL MUSEUM Total: $0.00 $1, $1, % Fund: NPDES STORMWATER QUALITY 50 - PUBLIC WORKS $43, $44, $1, % 75 - NON-DEPARTMENTAL $ $ ($122.69) 30.67% Fund: NPDES STORMWATER QUALITY Total: $43, $44, $1, % Fund: STORMWATER PROGRAM 50 - PUBLIC WORKS $130, $90, ($40,364.41) 30.88% 75 - NON-DEPARTMENTAL $ $0.00 ($200.00) % Fund: STORMWATER PROGRAM Total: $130, $90, ($40,564.41) 30.99% Fund: WATER DISTRIBUTION FAC 75 - NON-DEPARTMENTAL $61, $9, ($51,619.15) 84.62% Fund: WATER DISTRIBUTION FAC Total: $61, $9, ($51,619.15) 84.62% Fund: INCLUSIONARY HOUSING ORD 75 - NON-DEPARTMENTAL $5.00 $7.34 $ % Fund: INCLUSIONARY HOUSING ORD Total: $5.00 $7.34 $ % Fund: LIBRARY EXPANSION FAC 75 - NON-DEPARTMENTAL $32, $ ($31,075.93) 97.11% Fund: LIBRARY EXPANSION FAC Total: $32, $ ($31,075.93) 97.11% Fund: LAW ENFORCEMENT FACILITY 75 - NON-DEPARTMENTAL $10, $27.46 ($9,992.54) 99.73% Fund: LAW ENFORCEMENT FACILITY Total: $10, $27.46 ($9,992.54) 99.73% Page 1 of 4

16 A - Revenue Fund Attachment B - FY 2018/2018 MID YEAR REVENUE REPORT B - Program C - Adopted 2018/2019 Budget D - Fiscal Year to Date Revenues E - Fiscal Year to Date $ Balance Favorable (Unfavorable) [C - D] F - Percent Remaining {E / F} Fund: PUBLIC MEETING FACILITIES 75 - NON-DEPARTMENTAL $23, $1, ($22,265.50) 93.95% Fund: PUBLIC MEETING FACILITIES Total: $23, $1, ($22,265.50) 93.95% Fund: AIR QUALITY IMPACT FEE 75 - NON-DEPARTMENTAL $20.00 $9.84 ($10.16) 50.80% Fund: AIR QUALITY IMPACT FEE Total: $20.00 $9.84 ($10.16) 50.80% Fund: GENERAL GOVT FACILITIES 75 - NON-DEPARTMENTAL $9, $0.00 ($9,150.00) % Fund: GENERAL GOVT FACILITIES Total: $9, $0.00 ($9,150.00) % Fund: PARKLAND FACILITIES 75 - NON-DEPARTMENTAL $125, $3, ($122,192.30) 97.21% Fund: PARKLAND FACILITIES Total: $125, $3, ($122,192.30) 97.21% Fund: SEWER COLLECTION FAC 75 - NON-DEPARTMENTAL $48, $1, ($46,729.65) 97.35% Fund: SEWER COLLECTION FAC Total: $48, $1, ($46,729.65) 97.35% Fund: STORM DRAIN 75 - NON-DEPARTMENTAL $18, $1, ($17,481.31) 94.49% Fund: STORM DRAIN Total: $18, $1, ($17,481.31) 94.49% Fund: TRAFFIC IMPACT FEE 75 - NON-DEPARTMENTAL $85, $3, ($81,435.16) 95.81% Fund: TRAFFIC IMPACT FEE Total: $85, $3, ($81,435.16) 95.81% Fund: STATE GAS TAX 50 - PUBLIC WORKS $22, $66, $44, % 75 - NON-DEPARTMENTAL $1,277, $472, ($805,159.39) 63.02% Fund: STATE GAS TAX Total: $1,299, $539, ($760,273.31) 58.50% Fund: LOCAL TRANSPORTATION TDA 50 - PUBLIC WORKS $776, $336, ($440,396.00) 56.70% 75 - NON-DEPARTMENTAL $11, $1, ($10,066.27) 89.88% Fund: LOCAL TRANSPORTATION TDA Total: $787, $337, ($450,462.27) 57.17% Fund: LOCAL TRANS TDA ART PUBLIC WORKS $6, $5, ($20.00) 0.33% 75 - NON-DEPARTMENTAL $40.00 $1, $1, % Fund: LOCAL TRANS TDA ART 3 Total: $6, $7, $1, % Fund: ROAD MAINT & REHAB SB NON-DEPARTMENTAL $512, $259, ($252,389.19) 49.29% Fund: ROAD MAINT & REHAB SB1 Total: $512, $259, ($252,389.19) 49.29% Fund: BEV CONTAINER RECYCLING 50 - PUBLIC WORKS $8, $7, ($89.00) 1.11% 75 - NON-DEPARTMENTAL $ $58.01 ($66.99) 53.59% Fund: BEV CONTAINER RECYCLING Total: $8, $7, ($155.99) 1.92% Fund: DEPT OF PARKS & REC 75 - NON-DEPARTMENTAL $0.00 ($110,936.42) ($110,936.42) 0.00% Fund: DEPT OF PARKS & REC Total: $0.00 ($110,936.42) ($110,936.42) 0.00% Fund: SLESF- COPS (AB1913) 45 - POLICE $125, $82, ($42,920.14) 34.34% 75 - NON-DEPARTMENTAL $1, $ ($224.26) 20.39% Fund: SLESF- COPS (AB1913) Total: $126, $82, ($43,144.40) 34.21% Fund: CA USED OIL BLOCK GRANT 50 - PUBLIC WORKS $8, $0.00 ($8,500.00) % 75 - NON-DEPARTMENTAL $ $ ($133.92) 51.51% Fund: CA USED OIL BLOCK GRANT Total: $8, $ ($8,633.92) 98.56% Page 2 of 4

17 Attachment B - FY 2018/2018 MID YEAR REVENUE REPORT A - Revenue Fund B - Program C - Adopted 2018/2019 Budget D - Fiscal Year to Date Revenues E - Fiscal Year to Date $ Balance Favorable (Unfavorable) [C - D] F - Percent Remaining {E / F} Fund: ST HOMELAND SECURITY GRT 75 - NON-DEPARTMENTAL $0.00 $9, $9, % Fund: ST HOMELAND SECURITY GRT Total: $0.00 $9, $9, % Fund: BJA VEST GRANT 45 - POLICE $4, $1, ($2,980.24) 74.51% Fund: BJA VEST GRANT Total: $4, $1, ($2,980.24) 74.51% Fund: AAA (AREA AGCY ON AGING) 15 - COMMUNITY SERVICES $55, $42, ($13,132.58) 23.79% Fund: AAA (AREA AGCY ON AGING) Total: $55, $42, ($13,132.58) 23.79% Fund: (CMAQ)CONG MGMT/ AIR QUAL 75 - NON-DEPARTMENTAL $0.00 $745, $745, % Fund: (CMAQ)CONG MGMT/ AIR QUAL Total: $0.00 $745, $745, % Fund: TEA TRANS ENHANCEMENT ACT 75 - NON-DEPARTMENTAL $165, $0.00 ($165,236.74) % Fund: TEA TRANS ENHANCEMENT ACT Total: $165, $0.00 ($165,236.74) % Fund: HUD- CDBG 10 - BUILDING AND SAFETY $155, $73, ($82,132.19) 52.82% 75 - NON-DEPARTMENTAL $6, $2, ($3,802.37) 63.37% Fund: HUD- CDBG Total: $161, $75, ($85,934.56) 53.21% Fund: HILLSBOROUGH OPEN SPACE 50 - PUBLIC WORKS $10, $5, ($4,814.63) 45.21% 75 - NON-DEPARTMENTAL $33.00 $18.08 ($14.92) 45.21% Fund: HILLSBOROUGH OPEN SPACE Total: $10, $5, ($4,829.55) 45.21% Fund: GHAD-GEO HAZ ABATE DIST 50 - PUBLIC WORKS $86, $45, ($41,152.16) 47.47% 75 - NON-DEPARTMENTAL $2, $1, ($1,281.96) 44.82% Fund: GHAD-GEO HAZ ABATE DIST Total: $89, $47, ($42,434.12) 47.38% Fund: REFUSE RESERVE 75 - NON-DEPARTMENTAL $50, $12, ($37,500.00) 75.00% Fund: REFUSE RESERVE Total: $50, $12, ($37,500.00) 75.00% Fund: SEWER Fund: WATER 50 - PUBLIC WORKS $10,931, $7,282, ($3,649,250.22) 33.38% 75 - NON-DEPARTMENTAL $101, $74, ($26,715.08) 26.27% Fund: SEWER Total: $11,033, $7,357, ($3,675,965.30) 33.32% 50 - PUBLIC WORKS $7,670, $4,825, ($2,845,840.36) 37.10% 75 - NON-DEPARTMENTAL $530, $183, ($346,146.95) 65.29% Fund: WATER Total: $8,201, $5,009, ($3,191,987.31) 38.92% Fund: WATER IN-LIEU 50 - PUBLIC WORKS $100, $14, ($85,012.00) 85.01% 75 - NON-DEPARTMENTAL $11, $5, ($5,457.19) 49.61% Fund: WATER IN-LIEU Total: $111, $20, ($90,469.19) 81.50% Fund: EQUIPMENT MAINTENANCE 50 - PUBLIC WORKS $699, $524, ($174,798.38) 25.00% Fund: EQUIPMENT MAINTENANCE Total: $699, $524, ($174,798.38) 25.00% Fund: MISC DEPOSITS 30 - PLANNING $10, $32, $22, % Fund: MISC DEPOSITS Total: $10, $32, $22, % Fund: COMMUNITY CENTER ENDOW 75 - NON-DEPARTMENTAL $10, $8, ($1,430.98) 13.94% Fund: COMMUNITY CENTER ENDOW Total: $10, $8, ($1,430.98) 13.94% Page 3 of 4

18 Attachment B - FY 2018/2018 MID YEAR REVENUE REPORT A - Revenue Fund B - Program C - Adopted 2018/2019 Budget D - Fiscal Year to Date Revenues E - Fiscal Year to Date $ Balance Favorable (Unfavorable) [C - D] F - Percent Remaining {E / F} Fund: MUSEUM ENDOWMENT 75 - NON-DEPARTMENTAL $0.00 $1, $1, % Fund: MUSEUM ENDOWMENT Total: $0.00 $1, $1, % Fund: HARDING PARK TRUST 15 - COMMUNITY SERVICES $15, $5, ($9,046.03) 60.31% 75 - NON-DEPARTMENTAL $97, $69, ($27,767.78) 28.46% Fund: HARDING PARK TRUST Total: $112, $75, ($36,813.81) 32.71% Fund: DLA FOR FORMER RDA 75 - NON-DEPARTMENTAL $0.00 $257, $257, % Fund: DLA FOR FORMER RDA Total: $0.00 $257, $257, % Revenue Total: $40,495, $25,700, ($14,795,762.53) 36.54% Page 4 of 4

19 EXHIBIT C Mid-Year Budget Transfers & Adjustments

20 ATTACHMENT C BUDGET TRANSER & ADJUSTMENT REQUEST 5021 Street Admin & Engineering TRANSFERS ADJUSTMENTS Salaries-Full Time $29, Salaries - Full Time $132,074 Budgeted. The salaries were budgeted with the direction to staff that they split time on the timesheet to the work that is performed. Now the Engineering staff has been set to percentage allocations we will be using a portion of this budget $29,500 to transfer to the Street Maintenance - Overtime Salaries - Overtime $3, Salaries Overtime - $5,000 budgeted. The overtime salaries have been decreased due to engineering staff not working a lot of overtime. We are reducing this account number by $3,050 which will still leave over 33% of budget available for the remaining fiscal year Leave Cash Out $ Leave Cash Out - $5,000 budgeted. The Engineering staff cash out $ and has a $ budget remaining that will be transferred to account number to cover the cost of overtime worked by the Street Maintenance staff Car Allowance $ o Car Allowance - $ budgeted. Public Works is requesting an additional $230 to cover the cost of the Engineering Staff allocations for this account Cafeteria Allowance $4, o Cafeteria - $17, budgeted. The Engineering staff was originally budgeted for the staff to enter time work services worked on timesheet. The staff is not based on percentages and the allocations of the breakdown decreased the expenditures in this account number. Public Works is requesting a transfer to Streets Maintenance Overtime to cover the overtime worked by the Street Maintenance staff Retirement $4, o Retirement - $43,981 budgeted. Public Works is requesting an additional amount to cover the cost of the Engineering staff allocations for the remainder of the fiscal year. Page 1 of 8

21 BUDGET TRANSER & ADJUSTMENT REQUEST o Workers Comp - $3,174 budgeted. Public Works is requesting a budget transfer of $650 to Street Maintenance Overtime to cover to overtime worked by Street Maintenance staff Medicare $ o Medicare - $2,210 budgeted. Public Works staff is requested a transfer of $550 to Street Maintenance Overtime to cover the overtime worked by the Street Maintenance staff Long Term Disability $ o Long Term Disability - $595 budgeted. Staff is requesting a transfer of $180 to Street Maintenance Overtime to cover the overtime worked by the Street Maintenance staff Clothing Allowance $ o Clothing Allowance - $ budgeted. The Public Works staff is requesting a transfer to Street Maintenance Overtime to cover the overtime worked by the Street Maintenance staff Prof/Cont Svcs-Other $7, o Prof/Contr Svcs-Other - $10,000 budgeted. The Public Works staff is requesting an additional $7,000 to this account number to cover expenditures and encumbrances for the Professional Services of Phoenix Engineering contract to assist the City staff for ongoing project Legal Advertising $2, o Legal Advertising - $2,100 budgeted. The Public Works staff is requesting a transfer of $2,100 to Street Maintenance Overtime to cover to overtime worked by Street Maintenance staff Misc Advertising/Promo $ o Misc Advertising/Promo - $0 budgeted. The Public Works Department is requesting an additional $ transfer to this fund to cover unforeseen advertising cost that weren't requested in the original budget. Page 2 of 8

22 BUDGET TRANSER & ADJUSTMENT REQUEST 5022 Street Maintenance Salaries-Full Time $4, o Salaries Full Time - $193,169 budgeted. Public Works staff a $4,000 transfer for Street Maintenance staff Salaries - Overtime $80, o Salaries Overtime - $0 budgeted. The Public Works staff is requesting a $80, transfer from various. The original budget didn't include fund for overtime. The Street Maintenance staff has gone out on numerous call outs for various emergency street repairs Leave Cash Out $3, o Leave Cash Out - $3,237 budgeted. The Public Works staff is requesting a transfer from the unused budget to cover the Street Maintenance Overtime hours worked by the Street Maintenance staff Cafeteria Allowance $8, o Cafeteria Allowance - $43,901 budgeted. Public Works staff is requested a $8,500 to Street Maintenance Overtime to cover the overtime worked by the Street Maintenance staff Retirement $12, o Retirement - $58,365 budgeted. Public Works Staff is requested an additional $12,000 to cover retirement costs Workers Comp $6, o Workers Comp - $47,055 budgeted. Public Works staff is requesting an additional $6,000 to cover Workers Comp cost for this fiscal year Medicare $1, o Medicare -$ 3,526 budgeted. The Public Works staff is requested in additional $1,250 in this account to cover cost for this fiscal year due to Street Maintenance Overtime. Page 3 of 8

23 BUDGET TRANSER & ADJUSTMENT REQUEST Long Term Disability $ o Long Term Disability - $878 budgeted. Public Works staff is requesting an additional $350 to cover additional cost for this fiscal year due to Street Maintenance Overtime Clothing Allowance $ Clothing Allowance - $1,908 budgeted. Public Works staff is requesting an additional $350 to cover additional cost for this fiscal year Dues & Subscriptions $1, o Dues & Subscriptions - $2,700 budgeted. Public Works staff is requesting an additional $1,795 to cover increased cost for the annual subscriptions and subscription by staff Supplies-Shop & Field $4, o Supplies-Shop & Field - $0 budgeted. Public Works staff is requesting a $4,200 transfer to this account to cover supply purchases for the Street Maintenance workers Safety-Supplies $2, o Supplies - Safety - $4,500 budgeted. Public Works staff is requesting a transfer of $2,500 to Street Maintenance Overtime to cover to overtime worked by Street Maintenance staff Minor Equipment-Shop & Field $ o Minor Equipment -Shop & Field - $0 budgeted. Public Works staff is requesting $600 to be transferred into to cover the cost of tools that were purchased this fiscal year Prof/Cont Svcs-Landscape $9, o Prof/Contr-Svcs Landscape - $35,000 budgeted. Public Works staff is requesting a budget transfer of $9,000 to the Street Maintenance Overtime to cover the cost of the Street Maintenance staff Prof/Cont Svcs-Other $6, o Prof/Contr Svcs-Other - $ 35,000 budgeted. Public Works staff is requesting a transfer of $6,000 to the Street Maintenance Overtime to cover the cost of the Street Maintenance staff worked. Page 4 of 8

24 BUDGET TRANSER & ADJUSTMENT REQUEST Prof/Contr Svcs-Medical $ o Prof/Contr Svcs-Medical $0 budgeted. Public Works staff is requesting a $ transfer into this account cover the cost of billing Prof/Contr Svcs-Signal Maint $21, o Prof/Contr Svcs-Signal Main- $65,000 budgeted. Public Works staff is requesting a transfer of $21,500 from this account to cover the cost of the Street Maintenance Overtime hours worked and any benefits that need additional funding Prof/Contr Svcs-Tree Trimming $42, o Prof/Contr Svcs- Tree Trimming - $55,000 budgeted. The original budget was for emergency tree service trees down. With the purchase of the high lift truck the City staff was able to handle the emergencies from trees going down/trimming. These funds are also used for City trees in power lines and too big for staff to handle. Therefore, we will be using a portion of the original funding to cover the cost of the Street Maintenance Overtime staff hours and $1,000 transfer Equipment-New $1, to cover the cost of the backhoe purchase that was stated in the approved Staff report dated 11/19/ Prof/Contr Svcs-Tree Hazmat $ o Prof/Contr Svcs-Hazmat - $4,000 budgeted. Public Worked is requesting a $250 transfer from this account to cover the cost of the Street Maintenance Overtime and benefit for the Street Maintenance staff Permitting $ o Permitted - $ budgeted. Public Works staff is requested a $800 transfer to this account to cover the County of Ventura Annual Permit Maint-Bldgs & Improvements $5, Maint Bldgs & Improvements - $6,000 budgeted. Public Works staff is request a $5,000 transfer from this from this account to cover cost of the Street Maintenance Overtime and benefits for the Street Maintenance staff Training/Workshops/Meeting s $1, Page 5 of 8

25 BUDGET TRANSER & ADJUSTMENT REQUEST Training /Workshop/Meetings - $3,500 budgeted. Public Works staff is requesting a $1,600 transfer from this from this account to cover cost of the Street Maintenance Overtime and benefits for the Street Maintenance staff Equipment-New $1, Equipment-New - $84,000 budgeted. Public Works went to Council on 12/19/18 to approve the purchase of a John Deere backhoe loader to replace a 1983 Massey Ferguson Skip Loader this has exceed the useful life cycle and is need for repairs exceeds its current market value. The approved staff report states the request for the transfer of $1,000. Police 4501 POLICE-ADMINISTRATION $36, Prof/Contr/Gen-lnv $4, Supplies-Off ice Equip Maint Charges $ Maint Veh Equip Equip Maint Charges $2, Vehicle Fuel Prof Serv Contr Med $ Prof Serv Contr Med Legal Advertisement $ Lega ladvert ise ment Print& bind External $ Print & Bind External Train/Wrkshps/Mtng s Supplies-shop & Field $5, Supplies Other $3, Supplies-shop & Field Prof/Serv/Lega l $5, Supplies-shop & Field Page 6 of 8

26 BUDGET TRANSER & ADJUSTMENT REQUEST Legal Advertisement $ Lega ladvert ise ment Print& bind External $ Print & Bind External Prof Serv Contr Med $ Prof Serv Contr Med 4502 POLICE-PATROL - $21, Supplies-Office $1, Supplies-Office Dues & Subscriptions $1, Cell Phone Allowance Minor Equip Other $1, Supp lies/clothing Uni Educationa l Reimbur $3, Educational Reimbur Clothing A llowance $3, Educational Reimbur Equipme nt New $22, Equipment New 4503 POLICE-INVESTIGATIONS $2, Supplies-Office $1,000 Page 7 of 8

27 BUDGET TRANSER & ADJUSTMENT REQUEST Supplies-Office $1, Supplies-Off ice Dues & Subcriptions $ Postage Supplies Crime Scene $ Supplies Evid Room Page 8 of 8

28 EXHIBIT D Mid-Year Budget Pooled Cash Report

29 ACCOUNT # Attachment D - POOLED CASH REPORT ACCOUNT NAME BEGINNING BALANCE CURRENT ACTIVITY CURRENT BALANCE CLAIM ON CASH GENERAL FUND CASH $1,247, ($180,499.52) $1,067, GENERAL RESERVE CASH $735, $0.00 $735, GENERAL FUND FEMA PROGRAM CASH $0.00 $0.00 $ CABLE TELEVISION CASH $68, ($2,143.05) $66, GENERAL FUND MEASURE T CASH $1,926, ($139,142.27) $1,787, GENERAL FUND HUD I CASH $0.00 $0.00 $ GENERAL RECREATION PROGRAM CASH $158, ($10,519.75) $148, PARKS & RECREATION FACILITY CASH $0.00 $0.00 $ MOBILE HOME RENT REVIEW CASH ($131,875.02) $0.00 ($131,875.02) HARDING PARK IMPROVEMENTS CASH $0.00 $0.00 $ ASSET FORFEITURE CASH $10, $0.00 $10, CALIFORNIA OIL MUSEUM CASH ($22,420.58) $0.00 ($22,420.58) NPDES STORMWATER QUALITY CASH $57, ($1,283.75) $55, STORMWATER PROGRAM CASH ($165,499.67) ($9,100.22) ($174,599.89) WATER DISTRIBUTION FACILITY CASH $1,171, $0.00 $1,171, INCLUSIONARY HOUSING ORD. CASH $1, $0.00 $1, LIBRARY EXPANSION CASH $117, $0.00 $117, LAW ENFORCEMENT FACILITY CASH $5, $0.00 $5, FIRE PROTECTION FACILITY CASH $0.00 $0.00 $ PUBLIC MEETING FACILITIES CASH $281, $0.00 $281, AIR QUALITY IMPACT FEE CASH $1, $0.00 $1, GENERAL GOVERNMENT FACILITIES CASH ($57,763.90) ($812.42) ($58,576.32) PARKLAND FACILITIES CASH $582, ($44,078.92) $538, SEWER COLLECTION FACILITY CASH $255, $0.00 $255, STORM DRAIN FACILITIES CASH $204, $0.00 $204, TRAFFIC IMPACT FEE CASH $395, ($3,437.39) $392, STATE GAS TAX CASH $600, ($76,511.49) $523, LOCAL TRANSPORTATION TDA CASH $439, ($9,741.10) $430, LOCAL TRANSPORTATION TDA ART 3 CASH $273, ($500.00) $272, PROPOSITION 1B CASH $375, $47, $422, BEVERAGE CONTAINER RECYCLING CASH $11, $0.00 $11, DEPT OF PARKS & RECREATION CASH $0.00 $0.00 $ SLESF - COPS (AB1913) CASH $146, ($3,300.00) $142, CALIFORNIA USED OIL BLOCK GRANT CASH $22, ($0.37) $22, STATE HOMELAND SECURITY GRNT CASH ($3,809.03) $0.00 ($3,809.03) OFFICE OF TRAFFIC SAFETY (OTS) CASH $0.00 $0.00 $ SAFE ROUTES TO SCHOOL GRANT CASH $0.00 $0.00 $ TRANS DEVELOPMENT ACT (TDA) CASH $0.00 $0.00 $ TRAFFIC CONGESTION MGMT AB 2928 CASH $0.00 $0.00 $ REGIONAL SURFACE TRANS. CASH $0.00 $0.00 $ MISCELLANEOUS STATE GRANTS CASH $0.00 $0.00 $ CALHOME GRANT-DEPT OF HCE CASH $8, $0.00 $8, FEDERAL STP CASH ($51,972.46) $0.00 ($51,972.46) FEMA (SEISMIC RETROFIT GRANT) CASH $0.00 $0.00 $ BJA VEST GRANT CASH $0.00 $0.00 $ AAA (AREA AGENCY ON AGING) CASH ($12,705.86) ($3,206.81) ($15,912.67) (CMAQ) CONG MANAGEMENT CASH ($117,000.82) $0.00 ($117,000.82) FIRE GRANTS (FEDERAL) CASH $0.00 $0.00 $ JAG (JUSTICE ASSISTANCE GRANT) CASH $0.00 $0.00 $ TEA TRANS ENHANCEMENT ACT CASH ($292,997.50) $0.00 ($292,997.50) MISCELLANEOUS FEDERAL GRANTS CASH $0.00 $0.00 $ HUD-CDBG CASH ($59,821.90) ($1,465.82) ($61,287.72) HILLSBOROUGH OPEN SPACE CASH $5, $0.00 $5, COSP\SYSTEM Page 1 of 2 ACCOUNT # ACCOUNT NAME BEGINNING BALANCE CURRENT ACTIVITY CURRENT BALANCE GHAD-GEO HAZ ABATEMENT DIST CASH $332, $0.00 $332, REFUSE RESERVE CASH $ ($8,076.67) ($7,613.78) SEWER FUND CASH $11,194, ($201,965.67) $10,992, WATER FUND CASH $9,210, ($130,279.93) $9,080, WATER IN LIEU CASH $1,126, $0.00 $1,126, EQUIPMENT MAINTENANCE CASH $59, $35, $95, MISC DEPOSITS CASH $574, ($54,259.17) $520, COMMUNITY CENTER ENDOWMENT CASH $581, $0.00 $581, Page 1 of 2

30 Attachment D - POOLED CASH REPORT MUSEUM ENDOWMENT CASH $213, $0.00 $213, HARDING PARK TRUST CASH $43, ($8,304.11) $34, DLA FOR FORMER RDA CASH $358, ($3,825.91) $354, DLA FOR FORMER LMI RDA CASH $0.02 $0.00 $ GENERAL FIXED ASSETS CASH $0.00 $0.00 $ GENERAL LONG TERM DEBT CASH $0.00 $0.00 $ GASB RETIREMENT CASH $0.00 $0.00 $0.00 TOTAL CLAIM ON CASH $31,883, ($809,454.19) $31,074, CASH IN BANK Cash in Bank POOLED CASH $31,883, ($809,454.19) $31,074, INVESTMENT (LAIF) CASH $0.00 $0.00 $0.00 TOTAL: Cash in Bank $31,883, ($809,454.19) $31,074, TOTAL CASH IN BANK $31,883, ($809,454.19) $31,074, DUE TO OTHER FUNDS DUE TO OTHER FUNDS $31,883, ($809,454.19) $31,074, TOTAL DUE TO OTHER FUNDS $31,883, ($809,454.19) $31,074, Claim on Cash $31,074, Claim on Cash $31,074, Cash in Bank $31,074, Cash in Bank $31,074, Due To Other Funds $31,074, Due To Other Funds $31,074, Difference $0.00 Difference $0.00 Difference $0.00 Page 2 of 2