FY2017 BUDGET AMENDMENT YEAR END ADJUSTMENTS ($4,919,075)

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1 FY2017 BUDGET AMENDMENT YEAR END ADJUSTMENTS ($4,919,075) To discuss the proposed year-end budget amendments. The City Council will receive a presentation from the Administration for the FY2017 year-end budget adjustments. The Council will consider setting a public hearing on the proposed budget amendment for June 20, During the fiscal year, the Council entertains requests for budget adjustments to allow for the following: Entering grant or other special purpose revenues into the budget prior to expenditure; Making mid-course corrections to avoid budget overruns; Forwarding encumbrances from the previous fiscal year; and Other items relative to special circumstances or opportunities. Utah Code Ann & The Uniform Fiscal Procedures Act for Utah Cities requires a public hearing for all budget adjustments where the budget of one or more funds is increased. Notice of the public hearing must be given seven days prior to the hearing, and for year-end adjustments the hearing must be held before June 30. May 25, 2017 A transmittal outlining the Administration s request for year-end budget adjustments was received. The proposal is to amend the current FY2017 budget to recognize $4,919,075 in additional revenues that weren t previously anticipated and to appropriate these additional funds for various expenditures. Ogden City Council Work Session: June 6, 2017 Page 1 of 4

2 Summary of Year-End Budget Adjustments Total: $4,919,075 Fund Revenue Sources Amount Proposed Appropriations/Expenditures General Council General General Community & Economic Development (CED) General Police General Fire General Tourism and Marketing Capital Improvements (CIP) Water Utility Sewer Utility Hinckley Airport CED Golf Course Carryforward/Fund balance $15,375 Professional & Technical: $12,500 Office Furniture: $2,875 Carryforward/Fund balance $90,000 Police Management Study: $90,000 Misc. grants & donations: $27,000 RAMP Grants: $5,000 Planning Documents: $7,600 $39,600 Business promotions: $16,500 RAMP First Friday Art Stroll: $5,500 Preservation Grant/Landmarks: $10,000 Office supplies: $3,000 Printing and binding: $2,000 Travel: $2,600 Police Overtime Reimbursement: $70,000 Police Full-time Employees: $70,000 $85,000 Police False Alarm Fees: $15,000 Small tools and Equipment: $15,000 Hazmat Cleanup Charges $40,000 Other operating supplies: $5,000 Building repair and maintenance: $15,000 Overtime: $6,500 Education: $2,300 Hazmat Supplies: $2,700 GHC Sheltering: $8,500 Miscellaneous Parks Revenue: $10,825 Parks Professional & Technical: $15,125 Float Bed Rentals: $4,300 $76,125 Golden Hours Donations: $8,000 Golden Hours Center Supplies: $8,000 Transfer from CIP Fund: $53,000 Improve Marshal White Parking: $53,000 Hotel Tax $50,000 Convention and Visitors Bureau: $50,000 N/A $0 Return to fund balance: ($5,000) Sponsorship Snowbasin/Xterra: $5,000 Sale of Property: $120,000 Street Construction: $120,000 Centennial Trail Revenue: $50,000 Centennial Trails: $50,000 $170,000 Golden Hours Parking & Lighting: ($53,000) N/A Transfer to General Fund for Parking at Marshall White: $53,000 Use of Retained Earnings $1,315,000 Depreciation: $610,000 Professional and Technical: $340,000 Scada & Security Monitoring: $105,000 Plumbing Supplies: $30,000 Scada Monitoring System: $230,000 Use of Retained Earnings $74,800 Depreciation: $74,800 Federal Airport Grants: $488,025 Retained Earnings Operations: $182,225 $670,250 Depreciation: $128,000 City Funded Machinery & Equip: $54,225 Federal Funded Mach. & Equip: $488,025 Use of Retained Earnings $79,700 Depreciation: $79,700 Ogden City Council Work Session: June 6, 2017 Page 2 of 4

3 Fund Revenue Sources Amount Proposed Appropriations/Expenditures Recreation Storm Utility Fleet & Facilities Information Technology Risk Management Gomer Nicholas Trust Miscellaneous Grants Police Miscellaneous Grants Fire Miscellaneous Grants Miscellaneous Grants CED Use of Retained Earnings: $30,000 Depreciation: $30,000 $45,000 Athletic Youth: $15,000 Other Operating Supplies: $15,000 Use of Retained Earnings $248,500 Depreciation: $248,500 Equipment Added to Replacement: Professional and Technical: $220,000 $220,000 $437,500 Facility Charges: $150,000 Other Operating Supplies: $170,000 CNG Tax Rebate: $67,500 Services Under Contract: $47,500 Equipment Other Departments $1,000,000 Equipment Other Departments: $1,000,000 N/A $0 Worker s Comp Claims: ($126,000) Return to Retained Earnings: $126,000 Interest Income $4,000 Interfund Transfer to CIP Fund: $4,000 Misc. Public Safety: $12,500 Fallen Officers Memorial: $12,500 Justice Assistance Grant (JAG): $6,200 JAG Project Costs: $6,200 $58,625 UCJJ Grants: $1,925 Victims of Crime training/travel: $1,925 Gang Conference Proceeds: $38,000 Gang Conference: $38,000 Emergency Management Grant (EMPG) $7,500 EMPG Expenditures: $7,500 Trail Maintenance Grant: $172,675 Trail Maintenance: $172,675 $212,675 Ogden Trails Network Donations: $40,000 Trails Network: $40,000 Other Grants/Contributions: $4,425 Cert. Local Government Program: $4,425 $199,425 Sale of Assets: $195,000 BIC SPG P&I Payments: $195,000 The proposed year-end budget amendment also distributes the funding appropriated for merit increases to the respective payroll accounts. In addition, the budget amendment distributes funds to cover retirement and vacation buy-back expenses. 1. Please review the proposed year-end adjustments and highlight any new or unique revenues and/or expenditures. 2. Please describe how retained earnings are used to offset depreciation costs. 3. Please briefly describe the IT equipment revenues and expenditures. Ogden City Council Work Session: June 6, 2017 Page 3 of 4

4 1. Administrative Transmittal 2. Proposed Ordinance 3. Schedules A and B Administrative Contact: Lisa Stout, Comptroller, Council Staff Contact: Amy Sue Mabey, (801) Ogden City Council Work Session: June 6, 2017 Page 4 of 4

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6 OGDEN CITY BUDGET OPENING - FY 2017 END OF YEAR SUMMARY APPROPRIATION SCHEDULE Account Title Account Number Appropriations Revenue Expenditures General Fund Council Carryforward/Use of Fund Balance ,375 Professional and Technical ,500 Office Funitrue ,875 Additional carryforward from FY16 for Roger Brookes $4,675 for p , Matrix Consulting Group $7,825 for p , and MBI for chairs $2,875 for p Carryforward/Use of Fund Balance ,000 Management Study & Planning Fund ,000 Additional carryforward from FY16 for Police management study. CED Misc. Grants & Donations ,500 Business Promotions - General ,500 Grant through the National Realtors Association to be used for an economic land use study. CED RAMP Grants ,000 Misc. Grants & Donations First Friday Art Stroll - RAMP ,500 RAMP grant awarded for the First Firday Art Stroll in the Amount of $5,000. Award for $500 for Art from the Utah Division of Arts & Museums. CED Misc. Grants & Donations ,000 Preservation Grant-Landmarks ,000 Certified Local Government Grant for Historic Preservation from the State of Utah. Planning grant which uses the planning operating budget as match. This will help fund historic preservation work of various structures in Ogden City. CED Planning Documents ,600 Office Supplies ,000 Printing & Binding ,000 Travel ,600 Revenue budget for planning reviews have exceeded estimates in FY17. Appropriation to operating expenses in the planning division. Police Police Overtime Reimbursement ,000 Full Time Employees ,000 To recognize additional police overtime reimbursement from various agencies in relation to the Traffic Enforcement and Patrol activities, that require overtime expense by the City. Police Police False Alarm Fees ,000 Small Tools & Equipment ,000 Revenue budget for false alarm fees exceeded estimated in FY17. Appropriation to operating expenditures in the Police Department. Summary Appropriations Schedule Page 1

7 Account Title Account Number Appropriations Revenue Expenditures Fire Hazmat Cleanup Charges ,000 Other Operating Supplies ,000 Building Repair and Maintenance ,000 Overtime ,500 Education ,300 Hazmat Supplies ,700 GHC Sheltering ,500 Hazmat cleanup charges have been recognized in the Medical Services fund. However the spending on supplies and support for Hazmat calls is in the General Fund. The City started classifying these expenses as general fund in FY17. No initial Hazmat budget had been established. This appropriation is to recognize the Hazmat revenue collected in FY17 and appropriate it for fire expenditures. Miscellaneous Parks Revenue ,825 Parks - Professional & Technical ,825 The Christmas Village receives donations and receives revenue from the sale of concessions and sweatshirts. These donations and sales are used for the upkeep of the Christmas Village lights and cottages. Additional the purchased sold is purchased out of sales. This appropriation recognizes the Christmas Village incremental activity during Fiscal Year Float Bed Rentals ,300 Parks - Professional & Technical ,300 The City has float beds that it will rent out and takes a deposit to fund any repairs needed to those beds. The City recognizes any repair expense at the end of the year from this program. Golden Hours Donations ,000 Golden Hours Center Supplies ,000 The Golden Hours Center regularly receives small donation. These donations are intended to be used for various supplies and expenses at the Center, such as flowers for members, birthday parties, bingo games, etc.. Transfer from CIP Fund ,000 MWC Parking Lot Improvements ,000 To appropriate the transfer from the CIP fund, remaining funds from savings in the GHC parking improvement parking for an asphalt repair and overlay to the MWC parking lot. SUB TOTAL GENERAL FUND 346, ,100 Summary Appropriations Schedule Page 2

8 Account Title Account Number Appropriations Revenue Expenditures Tourism and Marketing Hotel Tax ,000 Convention & Visitors Bureau ,000 Recognition of TRT tax revenue over FY17 estimates. The contract with CVB is based on the revenue the City receives from this tax. It is necessary to increase the expenditure budget for the CVB for the additional revenue the City has received. Return to Fund Balance (5,000) Xterra Sponsorship ,000 The sponsorship to Snowbasin for the Xterra event was budgeted at $5,000, it was a $10,000 sponsoship and we propose moving budget from return to fund balance to cover the additional cost. This leave a budget of $7,000 in return to fund balance. SUB TOTAL TOURISM & MARKETING FUND 50,000 50,000 CIP Fund SALE OF PROPERTY ,000 Street Construction ,000 During the reconstruction of Harrison the City purchased property at 380 Harrison Blvd. The City then sold the property and is proposing to appropriate the sales proceeds back to Street Construction. Centennial Trail Revenue ,000 Centennial Trails ,000 The Dino Park Foundation pays the City $50,000 annually, by agreement. These funds are appropriated for the maintenance and improvements of the City trail system. Golden Hours Parking Lot & Lighting (53,000) Transfer to the General Fund ,000 The City appropriated $150,000 for improvements to the Golden Hours Parking Lot and Lighting upgrades. The City had the design for this project done by an Ogden City engineer and realized other cost savings. The project has cost savings that the City is proposing go toward asphalt reapir and overlay at the Marshal White Center parking lot. SUB TOTAL CIP FUND 170, ,000 Summary Appropriations Schedule Page 3

9 Account Title Account Number Appropriations Revenue Expenditures Water Utility Fund Use of Retained Earnings ,315,000 Depreciation ,000 Professional & Technical ,000 Scada & Security Monitoring ,000 Plumbing Supplies ,000 Scada Monitoring System ,000 Depreciation expense in FY17 will exceed the initial budget. Adustment to cover anticipated expenses. Additionally, there is an appropraiotion for additional operating expenditures in the water enterprise fund for the Utility rate master plan of $340,000 and additional operating supplies. SUB TOTAL WATER UTILITY FUND 1,315,000 1,315,000 Sewer Utility Fund Use of Retained Earnings ,800 Depreciation ,800 Depreciation expense in FY17 will exceed the initial budget. Adustment to cover anticipated expenses. SUB TOTAL SEWER UTILITY FUND 74,800 74,800 Hinckley Airport Fund CED Federal Airport Grants ,025 Retained Earnings - Operations ,225 Depreciation ,000 City Funded Machinery & Equipment ,225 Federal Funded Machinery & Equipment ,025 Depreciation expense in FY17 will exceed the initial budget. Adustment to cover anticipated expenses. Additional, the City is proposing an appropriation for snow plow equipmnet in the amount of $542,250. Federal funds will cover 90% of this equipment purchase and the City's match will be 10%. SUB TOTAL AIRPORT FUND 670, ,250 Golf Courses Fund Use of Retained Earnings ,700 Depreciation ,700 Depreciation expense in FY17 will exceed the initial budget. Adustment to cover anticipated expenses. SUB TOTAL GOLF COURSES FUND 79,700 79,700 Summary Appropriations Schedule Page 4

10 Account Title Account Number Appropriations Revenue Expenditures Recreation Fund Use of Retained Earnings ,000 Depreciation ,000 Depreciation expense in FY17 will exceed the initial budget. Adustment to cover anticipated expenses. Athletic Youth ,000 Other Operating Supplies ,000 To recognize revenue in excess of initial estimate for FY17 and appropriated additional supplies budget, for the 4th street facility. SUB TOTAL RECREATION FUND 45,000 45,000 Storm Utility Fund Use of Retained Earnings ,500 Depreciation ,500 Depreciation expense in FY17 will exceed the initial budget. Adustment to cover anticipated expenses. SUB TOTAL STORM SEWER UTILITY FUND 248, ,500 Fleet and Facilities Fund Additional Equipment Added to Replacement ,000 Professional & Technical ,000 During the fiscal year, Fleet will purchase equipment for the various divisions/departments of the City and then bill those departments, recognizing an expense in Fleet and a revenue in Fleet when the charges have been paid for. They include various purchases made from operating budgets and grants. Facility Charges ,000 CNG Tax Rebate ,500 Other Operating Supplies ,000 Services Under Contract ,500 During the fiscal year, facilities will preform services for the various divisions/departments of the City and then bill those departments, recognizing an expense in facilities and a revenue in facilities when the charges have been paid for. They include various purchases made from operating budgets and grants. Additionally the City has applied for and received tax rebates from purchases of CNG. SUB TOTAL FLEET AND FACILITIES FUND 437, ,500 Summary Appropriations Schedule Page 5

11 Account Title Account Number Appropriations Revenue Expenditures Information Technology Equip-Other Depts ,000,000 Equip - Other Depts ,000,000 During the fiscal year, IT will purchase equipment for the various divisions/departments of the City and then bill those departments, recognizing an expense in IT and a revenue in IT when the charges have been paid for. The City appropriates these funds near year end to recognize the activity for these transactions. They include various purchases made from operating budgets and grants. SUB TOTAL INFORMATION TECHNOLOGY FUND 1,000,000 1,000,000 Risk Management Worker's Comp Claims ,000 Return to Retained Earnings (126,000) Worker's compensation claims in FY17 have been trending higher than anticipated. The City anticipates that the return to retained earnings budget will be needed for current year expenditures. SUB TOTAL RISK MANAGEMENT - - Gomer Nicholas Trust Fund Interest Income ,000 Interfund Transfer to CIP Fund ,000 Gomer Nicholas Interest earnings are transferred to the CIP fund annual. Interest earnings have increased over the past year. The initial budget was insufficient to cover the total earnings in FY17. SUB TOTAL GOMER NICHOLAS TRUST FUND 4,000 4,000 Summary Appropriations Schedule Page 6

12 Account Title Account Number Appropriations Revenue Expenditures Miscellaneous Grants Fund Police Miscellaneous Public Safety ,500 Fallen Officers Memorial ,500 To recognized donations for fallen officers, general used to help fund the night out against crime activity. Police JAG Grants ,200 JAG - Direct Project Costs - Grants ,200 To appropriate the Justice Assistance Grant (JAG 2016) that the City will pay to Weber County for the purchase of public safety equipment and supplies. The original appropriation did not include the County pass through amount. Police UCJJ Grants ,925 VAWA - Direct Project Costs ,925 To appropriate expenses associated with the Victims of Crime travel and training, additional award. Fire EMPG Grant ,500 EMPG Grant Expenditures ,500 Empergency Management Grant for the Golden Hour Center Transfer Switch. Match for grant and remaining costs is budgeted in fire operating budget. FFSL Grant Trail Maintenance Revenue ,675 FFSL Grant Trail Maintenance Expenses ,675 Urban Forestry Grant for trees along the Grant Avenue Promenade, the River and for sidewalk improvements due to tree root damage. CED Other Grants/Contributions ,425 Certified Local Government Program ,425 Contributions from the Weber Heritage Foundation to assist the City with the match required for the Historic Preservation Grant from the State of Utah. Police Gang Conference Proceeds ,000 Gang Conference ,000 Appropriation of Gang Conference registration fees. Used to cover costs associated with hosting the Gang Conference. Ogden Trails Network Donations ,000 Trails Network ,000 To appropriate trails donations and t-shirt sales revenue to cover expenses associated with trails fund raising events and purchase of merchandise for resale, such as t- shirts. SUB TOTAL MISCELLANEOUS GRANTS 283, ,225 Summary Appropriations Schedule Page 7

13 Account Title Account Number Appropriations Revenue Expenditures Major Grants Expendable Trust CED Sale of Assets ,000 BIC SPG P&I Payments ,000 The City plans to sell a reposessed property and reappropriate those proceeds for an additional payoff, to repurchase loans from Ally Bank. SUB TOTAL MAJOR GRANTS EXP TRUST 195, ,000 GRAND TOTAL FOR ALL FUNDS 4,919,075 4,919,075 Summary Appropriations Schedule Page 8

14 ORDINANCE NO. AN ORDINANCE OF OGDEN CITY AMENDING THE BUDGET FOR THE FISCAL YEAR JULY 1, 2016 TO JUNE 30, 2017 BY INCREASING THE ANTICIPATED REVENUES FOR A GROSS INCREASE OF $4,919,075 FROM SOURCES AS DETAILED IN THE BODY OF THIS ORDINANCE; AND INCREASING THE APPROPRIATIONS FOR A GROSS INCREASE OF $4,919,075 AS DETAILED IN THE BODY OF THIS ORDINANCE; AND PROVIDING THAT THIS ORDINANCE SHALL BECOME EFFECTIVE IMMEDIATELY UPON POSTING AFTER FINAL PASSAGE. The Council of Ogden City hereby ordains: SECTION 1. Anticipated revenues, transfers and adjustments for the budget altered, increased and decreased. The anticipated revenues, transfers and adjustments for the various funds of the budget are hereby changed as hereinafter set forth, with net adjustments of $4,919,075, as detailed in Schedule "A", which is attached hereto and made a part by reference. SECTION 2. Appropriations from the budget altered, increased and decreased. The appropriations for various funds of the budget are herein altered, increased and decreased by net adjustments of $4,919,075, as follows: Appropriations increased since June 30, 2016 as detailed in Schedule "B", which is attached hereto and made a part hereof by reference. SECTION 3. Effective date. This ordinance shall become effective immediately upon posting after final passage. PASSED, ADOPTED AND ORDERED POSTED by the Council of Ogden City, Utah, this day of, CHAIR

15 ATTEST: Tracy Hansen, City Recorder Transmitted to the Mayor on Mayor's Action: Approved Vetoed Michael P. Caldwell, Mayor ATTEST: Tracy Hansen, City Recorder Posting Date: Effective Date: Approved as to Form: Legal Date

16 OGDEN CITY BUDGET OPENING - FY 2017 END OF YEAR REVENUE SCHEDULE SCHEDULE "A" Account Title Account Number Amount General Fund Misc Federal Grant Revenue $ 16,500 RAMP Grants $ 5,000 Misc. Grants & Donations $ 500 Misc. Grants & Donations $ 10,000 Police Overtime Reimbursement $ 70,000 Police False Alarm Fees $ 15,000 Planning Documents $ 7,600 Hazmat Cleanup Charges $ 40,000 Miscellaneous Parks Revenue $ 10,825 Float Bed Rentals $ 4,300 Carryforward/Use of Fund Balance $ 90,000 Carryforward/Use of Fund Balance $ 15,375 Golden Hours Donations $ 8,000 Transfer from CIP Fund $ 53,000 SUB TOTAL GENERAL FUND $ 346,100 Tourism and Marketing Hotel Tax $ 50,000 SUB TOTAL TOURISM & MARKETING FUND $ 50,000 CIP Fund Centennial Trail Revenue $ 50,000 SALE OF PROPERTY $ 120,000 SUB TOTAL CIP FUND $ 170,000 Water Utility Fund Use of Retained Earnings $ 1,315,000 SUB TOTAL WATER UTILITY FUND $ 1,315,000 Sewer Utility Fund Use of Retained Earnings $ 74,800 SUB TOTAL SEWER UTILITY FUND $ 74,800 Schedule "A" 1

17 Account Title Account Number Amount Hinckley Airport Fund Federal Airport Grants $ 488,025 Retained Earnings - Operations $ 182,225 SUB TOTAL AIRPORT FUND $ 670,250 Golf Courses Fund Use of Retained Earnings $ 79,700 SUB TOTAL GOLF COURSES FUND $ 79,700 Recreation Fund Use of Retained Earnings $ 30,000 Athletic Youth $ 15,000 SUB TOTAL RECREATION FUND $ 45,000 Storm Utility Fund Use of Retained Earnings $ 248,500 SUB TOTAL STORM UTILITY FUND $ 248,500 Fleet and Facilities Fund Additional Equipment Added to Replacement $ 220,000 Facility Charges $ 150,000 CNG Tax Rebate $ 67,500 SUB TOTAL FLEET AND FACILITIES FUND $ 437,500 Information Technology Equip-Other Depts $ 1,000,000 SUB TOTAL INFORMATION TECHNOLOGY $ 1,000,000 Gomer Nicholas Trust Fund Interest Income $ 4,000 SUB TOTAL GOMER NICHOLAS TRUST FUND $ 4,000 Schedule "A" 2

18 Account Title Account Number Amount Miscellaneous Grants Fund Miscellaneous Public Safety $ 12,500 JAG Grants $ 6,200 UCJJ Grants $ 1,925 EMPG Grant $ 7,500 FFSL Grant Trail Maintenance Revenue $ 172,675 Other Grants/Contributions $ 4,425 Gang Conference Proceeds $ 38,000 Ogden Trails Network Donations $ 40,000 SUB TOTAL MISCELLANEOUS GRANTS $ 283,225 Major Grants Expendable Trust Sale of Assets $ 195,000 SUB TOTAL MAJOR GRANTS EXP TRUST $ 195,000 TOTAL REVENUE $ 4,919,075 Schedule "A" 3

19 OGDEN CITY BUDGET OPENING - FY 2017 END OF YEAR APPROPRIATION SCHEDULE SCHEDULE "B" Account Title Account Number Amount General Fund Council Professional and Technical $ 12,500 Office Funitrue $ 2,875 Management Study & Planning Fund $ 90,000 CED Business Promotions - General $ 16,500 Office Supplies $ 3,000 Printing & Binding $ 2,000 Travel $ 2,600 Preservation Grant-Landmarks $ 10,000 First Friday Art Stroll - RAMP $ 5,500 Police Small Tools & Equipment $ 15,000 Full Time Employees $ 70,000 Fire Other Operating Supplies $ 5,000 Building Repair and Maintenance $ 15,000 Overtime $ 6,500 Education $ 2,300 Hazmat Supplies $ 2,700 GHC Sheltering $ 8,500 Parks - Professional & Technical $ 4,300 Parks - Professional & Technical $ 10,825 Golden Hours Center Supplies $ 8,000 MWC Parking Lot Improvements $ 53,000 SUB TOTAL GENERAL FUND $ 346,100 Tourism and Marketing Convention & Visitors Bureau $ 50,000 Return to Fund Balance $ (5,000) Xterra Sponsorship $ 5,000 SUB TOTAL TOURISM & MARKETING FUND $ 50,000 CIP Fund Centennial Trails $ 50,000 Golden Hours Parking Lot & Lighting GH009 $ (53,000) Transfer to the General Fund $ 53,000 Street Construction EN006 $ 120,000 SUB TOTAL CIP FUND $ 170,000 Schedule "B" 1

20 Account Title Account Number Amount Water Utility Fund Depreciation $ 610,000 Professional & Technical $ 340,000 Scada & Security Monitoring $ 105,000 Plumbing Supplies $ 30,000 Scada Monitoring System $ 230,000 SUB TOTAL WATER UTILITY FUND $ 1,315,000 Sewer Utility Fund Depreciation $ 74,800 SUB TOTAL SEWER UTILITY FUND $ 74,800 Hinckley Airport Fund Depreciation $ 128,000 City Funded Machinery & Equipment $ 54,225 Federal Funded Machinery & Equipment $ 488,025 SUB TOTAL AIRPORT FUND $ 670,250 Golf Courses Fund Depreciation $ 79,700 SUB TOTAL GOLF COURSES FUND $ 79,700 Recreation Fund Depreciation $ 30,000 Other Operating Supplies $ 15,000 SUB TOTAL RECREATION FUND $ 45,000 Storm Utility Fund Depreciation $ 248,500 SUB TOTAL STORM SEWER UTILITY FUND $ 248,500 Fleet and Facilities Fund Other Operating Supplies $ 170,000 Services Under Contract $ 47,500 Professional & Technical $ 220,000 SUB TOTAL FLEET AND FACILITIES FUND $ 437,500 Schedule "B" 2

21 Account Title Account Number Amount Information Technology Fund Equip - Other Depts $ 1,000,000 SUB TOTAL INFORMATION TECHNOLOGY FUND $ 1,000,000 Risk Management Worker's Comp Claims $ 126,000 Return to Retained Earnings $ (126,000) SUB TOTAL RISK MANAGEMENT $ - Gomer Nicholas Trust Fund Interfund Transfer to CIP Fund $ 4,000 SUB TOTAL GOMER NICHOLAS TRUST FUND $ 4,000 Miscellaneous Grants Fund Police Fallen Officers Memorial $ 12,500 JAG - Direct Project Costs - Grants $ 6,200 Gang Conference $ 38,000 VAWA - Direct Project Costs $ 1,925 Fire CED EMPG Grant Expenditures $ 7,500 Certified Local Government Program $ 4,425 FFSL Grant Trail Maintenance Expenses $ 172,675 Trails Network $ 40,000 SUB TOTAL MISCELLANEOUS GRANTS $ 283,225 Major Grants Expendable Trust Community & Economic Development BIC SPG P&I Payments $ 195,000 SUB TOTAL MAJOR GRANTS EXP TRUST $ 195,000 TOTAL APPROPRIATIONS $ 4,919,075 Schedule "B" 3

22 Account Title Account Number Amount BUDGET OPENING - FY 2017 END OF YEAR REAPPROPRIATION SCHEDULE Account Title Account Number Amount Pay for Performance Funding Mayor Various Payroll Accounts various $ 20,825 Compensation Adjustment (52,025) City Council Various Payroll Accounts various 21,700 Compensation Adjustment (21,700) Management Services Various Payroll Accounts xx-200xxx-various 111,275 Compensation Adjustment (106,075) City Attorney Various Payroll Accounts various 36,550 Compensation Adjustment (31,350) Police Various Payroll Accounts xxx-various 813,072 Compensation Adjustment (807,872) Fire Various Payroll Accounts xxx-various 224,100 Compensation Adjustment (218,900) Community & Economic Development Various Payroll Accounts xx-550xxx-various 112,775 Compensation Adjustment (107,575) Various Payroll Accounts xx-85xxxx-various 155,275 Compensation Adjustment (150,075) Net General Fund $ - Allocation of Payroll Contingency Appropriation Payroll Contingency $ (200,000) Mayor Various Payroll Accounts various 15,000 Council Various Payroll Accounts various 50,000 Attorney Various Payroll Accounts various 20,000 Management Services Various Payroll Accounts xx-200xxx-various 10,000 Fire Various Payroll Accounts xx-400xxx-various 10,000 Community & Economic Development Various Payroll Accounts xx-550xxx-various 25,000 Various Payroll Accounts xx-85xxxx-various 70,000 TOTAL NET REAPPROPRIATIONS $ - Schedule "B" 4