Financial Performance Report for the month ending July 31, 2016

Transcription

1 Financial Performance Report 2017 for the month ending July 31, 2016 Finance Department 2255 West Berry Avenue, Littleton, Colorado littletongov.org Issued August 31, 2017

2 Revenues - At a Glance July 2017 General Fund Revenues $70,000, Revenues with Comparison $60,000,000 $50,000,000 $40,000,000 $30,000, $20,000,000 $10,000,000 $ Change in GF Revenue as Compared to Variance Property Tax $ 4,594,473 $ 4,679,750 $ 85, % Sales & Use Tax 16,836,286 19,236,472 2,400, % Motor Vehicle Tax 1,252,625 1,473, , % Specific Ownership Tax 206, ,977 18, % Cigarette Tax 114, ,929 (5,487) -4.8% Franchise Fees 1,213,859 1,419, , % Licenses and Permits 1,114, ,382 (294,469) -26.4% Intergovernmental 11,613,573 12,615,332 1,001, % Charges for Services 1,643,828 1,661,625 17, % Fines and Forfeitures 447, ,612 (20,341) -4.5% Investment Interest 64,746 90,148 25, % Miscellaneous 882, ,879 (33,316) -3.8% Revenues $ 39,984,917 $ 43,607,329 $ 3,622, % 1

3 General Fund Expenditures Expenditures - At a Glance July 2017 $70,000, Expenditures with Comparison $60,000,000 $50,000, $40,000,000 $30,000,000 $20,000, $10,000,000 $ Change in GF Expenditures as Compared to Variance City Council $ 128,088 $ 223,376 $ 95, % City Attorney 293, ,535 22, % City Manager 560, ,029 (200,319) -35.7% Communications & Marketing 729, ,244 (114,609) -15.7% Economic Development 291, ,271 15, % Finance 646, ,663 (93,587) -14.5% Information Services 987,097 1,088, , % City Clerk 688, ,973 22, % Human Resources 573, ,979 (28,415) -5.0% Police 6,808,690 7,238, , % Fire 11,953,765 12,518, , % Public Works 3,658,310 3,841, , % Community Development 1,426,197 1,429,016 2, % Library & Museum Services 2,478,993 2,474,467 (4,526) -0.2% General Operations 1,379,147 1,544, , % Transfers % Expenditures $ 32,603,127 $ 33,764,422 $ 1,161, % 2

4 Summary July 2017 Summary of the July 2017 Financial Report General Fund: Revenues Revenues collected in July 2017 were $9,141,083 as compared to $8,667,096 in July This was an increase of $473,987 (5%). Property tax revenues in July 2017 were $1,199,322 compared to $1,135,666 in July 2016, an increase of $63,656 (6%). Sales and Use Taxes (retail sales tax, general use tax, motor vehicle tax) of $3,132,943 in July 2017 were $155,641 (5%) higher than the July 2016 total of $2,977,302. The City collected $36,529 in specific ownership taxes in July 2017 compared to $32,974 in July This was an increase of $3,555 (11%). Cigarette tax collections were $14,887 in July 2017 as compared to $16,410 in July This was a decrease of $1,523 (9%). Franchise Fees collected in July 2017 were $272,871 which was $154,736 (130%) higher than collections in July 2016 of $118,135. This is attributable to a timing difference in the receipt of 2017 quarter two cable franchise fees, which were received in July 2017 compared to last year, when they were received August Year-to-date tax revenues were $2,925,579 (12%) higher as compared to Building permits in July 2017 were $46,271 compared to $121,442 in July This was a decrease of $75,171 (62%). Building permits are a highly volatile revenue source. Interest earnings were $15,072 in July 2017 compared to $8,785 in July This was an increase of $6,287 (72%). Year-to-date revenues were $3,622,412 (9%) higher as compared to Expenditures Expenditures in July 2017 were $4,502,723 as compared to $4,588,954 in July 2016, a decrease of $86,231 (2%). Year-to-date expenditures were $1,161,295 (4%) higher as compared to The increase is related to market increases for employee salaries & benefits as well as increased professional services and uniform/protective personal equipment expenses. The 2017 includes an additional 5.5 FTE s. Capital Projects Fund: Building Use Tax Collections in July 2017 were $40,995 compared to $169,775 in July 2016, a decrease of $128,780 (76%) from Highway Users Tax and FASTER revenues of $117,159 in July 2017 were higher than July 2016 revenues of $114,891, which is an increase of $2,268 (2%). Expenditures were $207,523 in July 2017 as compared to $865,394 in July This was a decrease of $657,871 (76%) from 2016 figures. 3

5 Financial Report July 2017 General Fund Overview and Analysis The General Fund is the City s primary operating fund and is used to account for all resources except those that are required to be accounted for in another fund. The General Fund accounts for activities such as police, fire, public works, library and museum. General Government services include the city council, city attorney, city manager, communications and marketing, finance, information services, court, city clerk, human resources, community development, economic development, building and zoning. Additional expenditures of the General Fund include general operations and transfers to other funds. The graph below depicts the year-to-date history of revenues and expenditures (excluding interfund transfers) for the General Fund from 2013 to $44,000,000 $42,000,000 $40,000,000 $38,000,000 $36,000,000 $34,000,000 $32,000,000 $30,000,000 $28,000,000 $26,000,000 General Fund Revenues vs. Expenditures (Excluding Interfund Transfers) Revenues Expenditures The table below summarizes the General Fund year-to-date revenues and expenditures for the year ended July 2017 as compared to the year ended July General Fund 2016 vs vs Increase/ % Increase/ (Decrease) (Decrease) Year-to-Date Revenues $39,984,917 $43,607,329 $3,622, % Year-to-Date Expenditures 32,603,127 33,764,422 1,161, % Net revenue over (under) expenditures $7,381,790 $9,842,907 $2,461, % 4

6 CITY OF LITTLETON CASH FLOW STATEMENT-GENERAL FUND FOR THE PERIOD ENDED JULY 31, 2017 *** REVENUES *** FINAL BUDGET JULY 5 ABOVE/(BELOW) BUDGET 2017 Sales and Use Retail Sales $27,862,980 $2,742,340 $16,963,059 ($10,899,921) 60.9% General Use 2,150, ,255 2,273, , % Motor Vehicle Sales 2,150, ,348 1,473,465 (676,535) 68.5% Property Tax 4,823,000 1,199,322 4,679,750 (143,250) 97.0% Specific Ownership Tax 340,000 36, ,977 (115,023) 66.2% General Cigarette Tax 207,000 14, ,929 (98,071) 52.6% Franchise Fees 2,257, ,871 1,419,758 (837,742) 62.9% Taxes 39,790,480 4,656,552 27,143,351 (12,647,129) 68.2% Liquor Licenses 138,500 16,016 81,922 (56,578) 59.1% Building Permits 1,277,000 46, ,920 (600,080) 53.0% Contractor License Fees 75,000 6,925 55,475 (19,525) 74.0% Other License and Permits 7,500 1,775 6,065 (1,435) 80.9% Licenses and Permits 1,498,000 70, ,382 (677,618) 54.8% Fire Services Contracts 15,887,540 3,882,159 11,991,266 (3,896,274) 75.5% LPS Officers 329, ,504 (3,496) 98.9% $1.50 & $2.50 Motor Vehicle Fee 160,000 13,617 89,179 (70,821) 55.7% County Road and Bridge 280,000 18, ,945 (166,055) 40.7% Other Intergovernmental Revenues 133,000 3,135 95,438 (37,562) 71.8% Intergovernmental 16,789,540 3,917,686 12,615,332 (4,174,208) 75.1% Fire Contract Administration Fees 795, , ,082 (192,428) 75.8% Plan Check Fees 988,500 62, ,735 (413,765) 58.1% Lockheed Martin Fire Services 300,000 75, ,034 (74,966) 75.0% Other Service Revenues 445,200 35, ,774 (186,426) 58.1% Charges for Services 2,529, ,795 1,661,625 (867,585) 65.7% Court Fines 740,000 56, ,878 (344,122) 53.5% Library Fines 40,000 3,345 17,534 (22,466) 43.8% Other Fines and Forfeitures - 11,800 14,200 14, % Fines and Forfeitures 780,000 71, ,612 (352,388) 54.8% Investment Earnings 115,000 15,072 90,148 (24,852) 78.4% Sewer Utility Admin Fees 510, , % Reimbursed Personnel Costs 275,000 14, ,161 (153,839) 44.1% Overtime Reimbursement 206,000 13,439 31,548 (174,452) 15.3% Rebates 125, ,449 (18,551) 85.2% Other Miscellaneous Revenues 91,000 7,079 79,721 (11,279) 87.6% Miscellaneous 1,207,000 34, ,879 (358,121) 70.3% Revenues $62,709,230 $9,141,083 $43,607,329 ($19,101,901) 69.5% *** EXPENDITURES *** FINAL BUDGET (SEE NOTE) JULY ABOVE/(BELOW) BUDGET 2017 City Council $335,260 $15,278 $223,376 ($111,884) 66.6% City Attorney 678,140 54, ,535 (362,605) 46.5% City Manager 726,600 32, ,029 (366,571) 49.5% Communications & Marketing 1,229,940 87, ,244 (614,696) 50.0% Economic Development 685,020 39, ,271 (377,749) 44.9% Finance 1,111,600 68, ,663 (558,937) 49.7% Information Services 1,956, ,688 1,088,046 (868,604) 55.6% City Clerk 1,195,090 91, ,973 (484,117) 59.5% Human Resources 1,215,200 64, ,979 (670,221) 44.8% Police Services 12,575,240 1,019,799 7,238,267 (5,336,973) 57.6% Fire Services 22,898,890 1,638,468 12,518,269 (10,380,621) 54.7% Public Works 7,544, ,144 3,841,572 (3,702,668) 50.9% Community Development 2,959, ,137 1,429,016 (1,530,564) 48.3% Library & Museum Services 4,502, ,521 2,474,467 (2,028,123) 55.0% General Operations 3,208, ,427 1,544,715 (1,663,355) 48.2% Interfund Transfers Out 1,276, (1,276,690) 0.0% Expenditures $64,098,800 $4,502,723 $33,764,422 ($30,334,378) 52.7% *** FUND BALANCE *** FINAL BUDGET JULY ABOVE/(BELOW) BUDGET 2017 Fund Balance, last day of month $8,558,800 $18,993,280 $18,993,280 $10,434, % *Note: The Final budget represents the ending balance after budget adjustments.

7 Revenues With a slow-growing economy and most of the City s revenues derived from sales and use tax, the City was conservative in budgeting revenues for July 2017 revenues were $9,141,083 as compared to $8,667,096 in the same period in Please see the graph below comparing 2016 revenues to the same period in General Fund Revenue Sources () Below is a chart showing the year-to-date sources of revenue for the General Fund. Each of these sources is discussed in further detail below. Fines & Forfeitures 1% Charges for Services 4% Other Intergovernmental 1% 2017 General Fund Revenues Miscellaneous Investment Earnings 2% <1% Sales & Use Tax 48% Fire Services Contracts 27% Property Tax 11% Licenses & Permits 2% Other Taxes 1% Franchise Fees 3% 6

8 Taxes The major source of revenues for the General Fund is taxes. The following information is for actual year-to-date collections as of July 31, 2017 compared to the same period in Property Taxes Property taxes are collected based on the assessed value and the mill levy of properties in the City. The City s mill levy is currently mills. The property taxes collected in 2017 were assessed in Assessed values increased 1.3% in Property taxes collected through July 2017 were $85,277 (2%) higher as compared to Retail Sales Tax Overall, sales and use taxes (retail sales tax, general use and motor vehicle tax) were $2,621,026 (14%) higher as of July 2017 compared to Retail sales taxes through July 2017 were $1,349,342 (9%) higher than the same period in General Use Tax General use taxes depend highly on the amount of equipment purchases from businesses in the City. As of July 2017, as compared to the same period in 2016, general use tax collections were higher by $1,050,844 (86%). Motor Vehicle Tax Motor vehicle taxes are collected by the counties and remitted monthly to the City. Through July 2017, motor vehicle taxes collected were higher than the same period in 2016 by $220,840 (18%). Sales and Use Tax to Actual Trends $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $- ` January February March April May June July August September October NovemberDecember Note: This graph includes retail sales tax, general use tax, and motor vehicle tax. Specific Ownership Tax Specific ownership taxes are assessed on certain vehicles and mobile equipment. They are collected by the Counties and remitted to the City. Year-to-date revenues were higher as compared to 2016 by $18,864 (9%). Cigarette Taxes These taxes are levied on the sale of cigarettes. Year-to-date collections were $108,929 as compared to $114,416 last year as of July, which is a $5,487 decrease (5%). Franchise Fees Included in these revenues are fees related to various utilities. The City has collected $1,419,758 as of July 2017 as compared to $1,213,859 in the same period of 2016 or a $205,899 (17%) increase. Electric fees were higher by 4% and gas fees were higher by 3%. Telephone fees were unchanged from last year and cable fees increased 58%. The City also received cable franchise fees for 2017 quarter two in July, while last year the same fees were not received until August Licenses and Permits The City collects various licenses and permits including building permits, liquor license and contractor licensing fees. Collections as of July 2017 were lower as compared to the same period in Year-to-date collections in 2017 were $820,382 compared to $1,114,851 in 2016; this was a decrease of $294,469 (26%). This decrease is attributable to a $295,000 (30%) decrease in building permits. Intergovernmental Revenues There are several services that the City provides to other governments in which it recoups revenues. Included in this category are reimbursements derived from the fire partners contracts with the Littleton Fire Protection District, Highlands Ranch Metro District and Meadowbrook/Fairview District in which the partners share in expenditures related to fire 7

9 services. These payments are made quarterly to the City. Additional revenues included in this category are federal, state and local shared revenues intergovernmental revenues were $12,615,332 as compared to $11,613,573 in 2016, an increase of $1,001,759 (9%). Charges for Services The fire partners are also contracted to pay administrative fees budgeted at $795,510 in The fees are paid quarterly. In addition, there are several smaller fees that are charged by the City in various departments such as the library and museum. Charges for services as of July 2017 were $1,661,625 which was $17,797 higher (1%) as compared to $1,643,828 in Fines and Forfeitures This revenue source includes court costs, fines, court forfeitures and library fines. Year-to-date revenues through July were $427,612 in 2017 and $447,953 in 2016, a decrease of $20,341 (5%). Economic Update For July 2017, Colorado nonfarm payroll jobs increased by 3,600 from June and the unemployment rate increased onetenth of a percentage point to 2.4 percent (2.4%). Over the last year, nonfarm payroll jobs increased by 43,400 and unemployment is down one percentage point from last year at 3.4%. The largest private-sector job gains over the past year were in trade, transportation and utilities, education and health services, and leisure and hospitality. Manufacturing declined over the year. During July, national total nonfarm employment increased by 209,000 jobs and the national unemployment rate was little changed at 4.3 percent (4.3%) (U.S. Department of Labor.) The number of unemployed persons was little changed in July at 7.0 million. Job growth occurred in food services and drinking places, professional and business services, and health care. The U.S. Department of Commerce s advance estimate of July national retail and food services sales increased by 0.6 percent (0.6%) from the previous month and increased 4.2% above July sales for the May 2017 through July 2017 period were up 3.9% from the same period a year ago. Retail trade sales were up 0.6 percent (0.6%) from June 2017 and up 4.3% from last year. Nonstore Retailers were up 11.5 percent (11.5%) from July 2016, while Building Materials, Garden Equipment, and Supplies Dealers were up 8.3 percent (8.3%) from last year. The U.S. Gross Domestic Product (GDP) increased by 2.6 percent (2.6%) for the second quarter of 2017 according to the U.S. Commerce Department (advance estimate from the Bureau of Economic Analysis). The second quarter reflected positive contributions from personal consumption expenditures, nonresidential fixed investment, exports, and federal government spending that were partly offset by negative contributions from private residential fixed investment, private inventory investment, and state and local government spending. There have been no changes since the second quarter report was issued. 8

10 Aug-15 Sep-15 Oct-15 Nov-15 Dec-15 Jan-16 Feb-16 Mar-16 Apr-16 May-16 Jun-16 Jul-16 Aug-16 Sep-16 Oct-16 Nov-16 Dec-16 Jan-17 Feb-17 Mar-17 Apr-17 May-17 Jun-17 Jul-17 Investment Interest This is the amount of interest earned on the City s investments. As of July 2017, interest earnings in the General Fund of $90,148 were higher than 2016 interest earnings of $64,746; an increase of $25,402 (39%). Below is a comparison of the City s average coupon rate compared to the Treasury One-Year Constant rate over the last two years. 1.80% 1.60% 1.40% 1.20% 1.00% 0.80% 0.60% 0.40% 0.20% 0.00% City Of Littleton Investment Performance August July 2017 Treasury One-Year Constant City Performance Investment Portfolio The City maintains a diverse portfolio of investments. The City had one investment mature, had one investment called and purchased four investments during the month of July Below is a graph to show the distribution of the City s current portfolio and the entire portfolio is listed by type on the following page. Portfolio Holdings Distribution by Sector Certificate of Deposit 10.9% Municipal Debt 17.6% Cash 7.7% Corporate Bonds 13.2% Local Government Investment Pool 7.9% U.S. Agency 42.7% 9

11 Investment Report As of July 2017, the City s total investments in all funds were $67,012,907: Description Days to Maturity Coupon Rate Cost Face Amount/Shares Market Value Cost Value % of Portfolio Cash / Average N/A $ 5,188,139 $ 5,188,139 $ 5,188, % CD's / Average $ 2,004,480 $ 2,004,480 $ 2,004, % Negotiable CD's / Average $ 5,281,000 $ 5,276,611 $ 5,282, % Municipal Debt / Average $ 11,735,000 $ 11,811,510 $ 11,766, % Corporate Bonds / Average $ 8,800,000 $ 8,893,161 $ 8,799, % FFCB Bonds / Average $ 5,250,000 $ 5,243,052 $ 5,251, % FHLB Bonds / Average $ 9,500,000 $ 9,493,692 $ 9,522, % FHLMC Bonds / Average $ 5,500,000 $ 5,481,993 $ 5,500, % FNMA Bonds / Average $ 8,500,000 $ 8,397,647 $ 8,497, % Local Government Investment Pool / Average N/A $ 5,254,288 $ 5,254,288 $ 5,254, % / Average $ 67,012,907 $ 67,044,572 $ 67,067, % Portfolio Summary (Does not Include Cash or LGIP Balances) Summary Characteristics Par Value ($000) $ 54,566 Mkt Val w/accrd ($000) $ 54,869 Performance Characteristics Portfolio Book Yield Book Value ($000) $ 54,889 Avg. Coupon (%) Cash Flow Characteristics Current Accrued Interest ($000) $ 260 The average maturity for the current portfolio is 838 days or 2.3 years. Below is a chart to show the range of maturity dates within the existing portfolio. $14,000,000 Investment Maturities $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $0 30 Days 60 Days 90 Days 1 Year 2 Years 3 Years 4 Years 5 Years 10

12 Miscellaneous Revenues Included in these revenues are administrative fees from the Sewer Utility Fund. In 2017 the City made a $510,000 transfer into the General Fund from the Sewer Utility Fund to provide for administrative expenses. The same transfer in 2016 was $491,000. This revenue source also includes all other miscellaneous revenues. As of July 2017, this amount was $338,879 compared to $391,194 in 2016; this was a 13% decrease of $52,315 from the previous year. The following graph shows the changes in year-to-date General Fund revenues by source for July 2017 as compared to June

13 Operating Revenues and Expenditures - General Fund Comparison (July - 58% of year) Receipts/ Annual Change *** REVENUES *** Sales/Use/MV Taxes $ 17,793,536 $ 18,088,911 $ 20,709,937 61% 59% 64% 9% 2% 14% Property Taxes 3,994,578 4,594,473 4,679,750 97% 97% 97% 1% 15% 2% Building Permits 833, , , % 97% 53% 83% 17% -30% Franchise Fees 1,420,301 1,213,859 1,419,758 63% 53% 63% -1% -15% 17% Fire Service Contracts 9,543,411 10,882,020 11,991,266 74% 74% 75% 54% 14% 0% Fines and Forfeitures 843, , ,612 47% 55% 55% 3% -41% -15% Interest Income 138,729 64,746 90, % 59% 78% 41% -53% 39% All Other Categories 2,945,702 3,176,750 3,101,938 81% 73% 63% 34% 8% -2% $ 37,513,673 $ 39,493,917 $ 43,097,329 68% 67% 69% 19% 5% 9% Expenses/ Annual Change *** EXPENDITURES *** City Council $ 108,259 $ 128,088 $ 223,376 39% 35% 67% -29% 18% 74% City Attorney 285, , ,535 57% 53% 47% 24% 3% 8% City Manager 451, , ,029 54% 64% 50% 18% 24% -36% Communications & Marketing 635, , ,244 60% 60% 50% 21% 15% -16% Economic Development 330, , ,271 53% 43% 45% 15% -12% 5% Finance 673, , ,663 63% 59% 50% 19% -4% -14% Information Services 917, ,097 1,088,046 57% 52% 56% 18% 8% 10% City Clerk 617, , ,973 54% 60% 59% -9% 11% 3% Human Resources 444, , ,979 49% 49% 45% 11% 29% -5% Police 6,531,850 6,808,690 7,238,267 57% 60% 58% 2% 4% 6% Fire 9,866,485 11,953,765 12,518,269 54% 55% 55% 1% 21% 5% Public Works 3,548,402 3,658,310 3,841,572 52% 53% 51% 13% 3% 5% Community Development 1,152,077 1,426,197 1,429,016 46% 52% 48% 5% 24% 0% Library & Museum Svcs 2,297,487 2,478,993 2,474,467 55% 58% 55% 7% 8% 0% General Ops 1,336,104 1,379,147 1,544,715 47% 49% 48% -5% 3% 12% $ 29,197,085 $ 32,603,127 $ 33,764,422 54% 55% 54% 4% 12% 4% Please Note: Interfund transfer revenues/expenditures are excluded. 12

14 Expenditures The total budgeted expenditures for 2017 are $64,098,800. Of this amount, $48,281,370, or 75%, is related to personnel costs. For the year-to-date July 2017, City expenditures were $33,764,422 as compared to $32,603,127 in 2016, resulting in an increase of $1,161,295 (4%). These costs were for normal operating expenditures such as personnel, supplies and vehicle maintenance. The following graph reports year-to-date expenditures through July 2017 as they relate to July 2016 for each department. Expenditures by Department $14,000,000 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $- July-16 July-17 The 2017 reflects the addition of 5.5 FTE s as well as annual increases to employee salaries and benefits. The overall total effect is an increase to salaries and benefit budgets of $2,386,630 (5%) from the 2016 Final. The 2017 also reflects significant decreases for software maintenance of $111,240; personnel recruitment decreases of $246,200; civic program decreases of $241,150; increases for telecommunications of $100,300 and decreases in interfund transfers of $489,440. The following graph shows the changes in year-to-date General Fund expenditures by department for July 2017 as compared to July

15 General Fund Expenditures by Category Comparison (July) - equivalent to 58% of year Thru July Change % Description Salaries $ 16,019,043 $ 17,927,460 $ 18,590,024 5% 12% 4% $ 33,868,060 55% Overtime 1,030,095 1,296,029 1,382,485 40% 26% 7% 2,175,060 64% Soc. Sec., Medicare, Work. Comp 1,077,627 1,238,804 1,224,678 10% 15% -1% 2,355,400 52% Insurance 3,129,872 3,423,480 3,375,182 5% 9% -1% 6,359,310 53% Retirement (ICMA, Def. Comp) 1,416,887 1,731,963 1,784,999 32% 22% 3% 3,260,700 55% Misc Benefits 274, , ,897-4% -55% 21% 262,840 56% Supplies Office 96,413 70,738 69,754 25% -27% -1% 178,480 39% Office Equipment/ Non-Capital 89,778 86,005 60, % -4% -30% 127,430 47% Supplies Janitorial 25,552 33,804 24,950-16% 32% -26% 60,220 41% Street Maintenance Supplies 117, , ,604 6% 14% -9% 138,000 88% Asphalt and Paving Materials 97, ,143 91,144 89% 68% -44% 300,000 30% Traffic Lane Marking/Street Signs 51,307 45,075 51,080 29% -12% 13% 85,000 60% Supplies Bldg Materials 74,384 98,181 67,328-11% 32% -31% 177,890 38% Supplies Signal Maintenance 10,041 24,852 35,074-25% 148% 41% 100,000 35% Small Tools 38,277 44,783 29, % 17% -34% 62,600 47% Book Magazine Subscriptions 34,804 49,058 43,515-35% 41% -11% 78,190 56% Collection Materials 173, , ,365 20% 13% -10% 280,000 63% Dues and Memberships 85,178 72, ,771 28% -15% 52% 167,510 66% Supplies Other Special 195, , ,098-3% 12% 3% 488,500 46% Animal Care Supplies 12,746 10,942 12,994-2% -14% 19% 25,500 51% Museum Gift Store Purchases 10,167 11,931 12,320-21% 17% 3% 25,000 49% Hardware Maintenance 32,172 44,883 49,860-14% 40% 11% 121,500 41% Software Maintenance 383, , ,933 10% 17% -9% 799,380 51% County Tax Collection Fee 112, , ,958 14% 0% 9% 166,990 74% Filing, Recording, Mgmt Fees 32,576 16,377 24,106-1% -50% 47% 35,240 68% Business Meetings 11,778 26,098 27,627-35% 122% 6% 54,000 51% Professional/Consulting 1,120,987 1,193,486 1,415,563 4% 6% 19% 2,766,998 51% Audit 18,823 12,840 18,306-44% -32% 43% 34,000 54% Personnel Recruitment 48, ,269 86,808-25% 253% -50% 99,222 87% Special Legal Services 48,893 3,250 3, % -93% -3% 8,000 0% Contract Attorney 36,497 58, ,535-22% 60% 130% 229,860 59% Contract Prosecutor 30,880 32,480 25,800-1% 5% -21% 75,000 34% Learning & Education 228, , ,815 15% 22% -6% 510,080 52% Uniforms & PPE - 120, ,836 0% * 100% * 111% 530,370 48% Employee Programs 13,054 6,908 3,385 25% -47% -51% 37,000 9% Civic Programs 445, , ,417 24% 7% 33% 971,460 65% Incentive Agreements - 73,123 77,314 0% * 100% * 6% 253, % Telecommunications 276, , ,077 8% -8% 14% 537,540 54% Postage and Freight 60,353 66,194 40,691 3% 10% -39% 122,000 33% Advertising/Legal Notices 2,233 1,974 1,644-1% -12% -17% 2,850 58% Printing and Binding 120, , ,767-10% 21% -21% 231,500 50% Rentals 45,993 49,386 51,039-6% 7% 3% 95,200 54% Utilities 324, , ,118-20% 2% 10% 660,000 56% Water and Sewer 77, , ,808-21% 54% 1% 267,400 45% Street Lighting 454, , ,712 1% 5% 22% 1,100,000 53% Office Equipment Maintenance 27,738 36,917 46,983-42% 33% 27% 101,450 46% Fleet Maintenance Charges 647, , ,292-55% -16% -2% 1,164,880 45% Radio Maintenance 19,180 11,159 4,819-31% -42% -57% 38,830 12% Traffic Signal Maintenance 34,214 23,706 31,196 80% -31% 32% 75,000 42% Other Equipment Maintenance 161, , ,605 8% 24% 2% 352,860 58% Street Maintenance 1, , % -51% 2463% 10, % Bldg & Property M&R 105, ,431 95,721 14% 41% -36% 275,900 35% Property & Liability Ins 60, % * -100% 0% * 185,100 0% Other Charges 68,732 44,884 57, % -35% 27% 186,500 31% Election 53, % * -100% 0% * 30,000 0% Collections Acquisitions 3, ,327-77% -91% 1591% 14,270 37% Tree Replacement 17,754 16,917 15, % -5% -10% 25,000 61% Capital Improvements 9,562 62,018 12,286-87% 549% -80% 77,990 16% Transfers Out % * 0% * 0% * 1,276,690 0% $ 29,197,085 $ 32,603,127 $ 33,764,422 4% 12% 4% $ 64,098,800 53% * s Expenditures were $0 results in invalid formula for percentages, so Finance Department uses 0% or +100% 14

16 Expenditure Analysis Anticipated (ed) Expenditure Increases/Decreases: Salaries & Benefits As of July 2017, salary and benefit expenditures in the General Fund reflected an increase of $678,624 (3%) from The increase is attributable to budgeted increases of $1,932,960 (6%) for market increases and 5.5 new FTE s. Unanticipated Expenditure Increases: Overtime As of July 2017, overtime expenditures in the General Fund reflected an increase of $86,456 (7%) from The increase is attributable to staff shortages in the fire department. This increase in overtime is anticipated to be partially offset by vacancy savings. Overall, overtime expenses are budgeted to decrease by $175,900 from the 2016 budget. Professional & Consulting As of July 2017, professional and consulting expenditures in the General Fund reflected an increase of $222,077 (19%) from The increase is attributable to $197,000 related to an ongoing police investigation and $156,000 for engineering services and project management. Overall, professional & consulting expenses are budgeted to increase by $2,730 from the 2016 budget. Uniforms and PPE As of July 2017, uniform and PPE (personal protective equipment) expenditures in the General Fund reflected an increase of $133,290 (111%) from The increase is attributable to PPE purchases for fire personnel which were budgeted in Since the equipment was not delivered until 2017, it is a 2017 expense and is covered by an encumbrance from the 2016 budget. Overall, uniform and PPE expenses are budgeted to decrease by $56,350 from the 2016 budget. Civic Programs As of July 2017, civic program expenditures in the General Fund reflected an increase of $159,235 (33%) from The increase is attributable to $200,000 for the city s share of maintenance for South Platte Park. This expense is for services completed in 2016 and will be reversed in year-end audit adjustments. Overall, civic program expenses are budgeted to increase by $241,150 from the 2016 budget. Street Lighting As of July 2017, street lighting expenditures in the General Fund reflected an increase of $102,778 (22%) from The increase is attributable to $142,407 related to newly installed street lights. This difference is also attributable to seven invoices having been paid by July 2017, and only six invoices having been paid in July Overall, street lighting expenses are expected to remain consistent with the 2016 budget. 15

17 Capital Projects Fund Overview and Analysis The Capital Projects Fund accounts for the financing, acquisition and construction of capital improvements and various special projects throughout the City. These projects include public facilities (Courthouse, Littleton Center, other), street construction, parks and open space, information technology (hardware and software), public safety (vehicles and other equipment) and cultural and recreational improvements (Library, Museum). In addition, various capital leases are paid from this fund. The following chart provides the revenues and expenditures for 2017 as compared to the same period in Capital Projects Fund 2016 vs vs Increase/ % Increase/ (Decrease) (Decrease) Year-to-Date Revenues $ 3,431,951 $ 4,477,462 $ 1,045, % Year-to-Date Expenditures 4,281,539 3,882,813 (398,726) -9.3% Net revenue over (under) expenditures $ (849,588) $ 594,649 $ 1,444, % The main sources of revenues are highway user taxes (HUTF) and building use taxes. HUTF and FASTER taxes combined averaged $113,888 per month in HUTF revenues were $776,680 through July 2017 which was 2% higher than 2016 revenues of $765,016 a total increase of $11,664. Building use taxes were $919,740 through July 2017 which was 41% lower than 2016 revenues of $1,558,303 a total decrease of $638,563. Building use taxes are highly volatile as there are several factors such as the economy and the housing market that affect these revenues. 16

18 2017 Year-To-Date City Funds At-A-Glance Net Revenue Over/ (Under) Revenue Expenditure Expenditure Governmental Fund Types General Fund $ 43,607,329 $ 33,764,422 $ 9,842,907 Capital Projects Fund 4,477,462 3,882, ,649 Special Revenue Conservation Trust 108, ,798 (141,876) Consolidated Special Revenue 177,942 88,847 89,095 Grants 319, ,905 (127,379) Open Space 1,180, , ,142 Police Impact Fee 49,723-49,723 Museum Impact Fee 27,447-27,447 Fire Impact Fee 69,220 70,630 (1,410) Library Impact Fee 28,053-28,053 Facilities Impact Fee 246, ,167 Transportation Impact Fee 184, ,585 (11,309) Governmental Fund Types $ 50,476,605 $ 39,176,396 $ 11,300,209 Proprietary Fund Types Enterprise Sewer Utility $ 13,434,056 $ 9,737,441 $ 3,696,615 Storm Drainage 780, , ,996 Emergency Medical Transport 2,388,788 2,209, ,547 South Metro Comm Center 718, ,542 89,425 Geneva Village 61, ,077 (49,074) Internal Service Employee Insurance 5,239,036 5,064, ,224 Property & Liability Insurance 146, ,361 (489,089) Proprietary Fund Types $ 22,768,692 $ 18,547,048 $ 4,221,644 All Fund Types $ 73,245,297 $ 57,723,444 $ 15,521,853 17

19 8/22/ :41:38 AM Page 1 Final 01 - General Fund Revenue General Retail Sales $27,862, $0.00 $0.00 $27,862, $16,963, $0.00 $10,899, % General Sales & Use - Clearing $0.00 $0.00 $0.00 $0.00 ($12.85) $0.00 $ % General Use $2,150, $0.00 $0.00 $2,150, $2,273, $0.00 ($123,413.45) % Sales. Motor Vehicles $2,150, $0.00 $0.00 $2,150, $1,473, $0.00 $676, % Property Tax.Current Year $4,823, $0.00 $0.00 $4,823, $4,679, $0.00 $143, % Penalties On Del Tax $0.00 $0.00 $0.00 $0.00 $ $0.00 ($670.47) 0.00% Specific Ownership Tax. Auto $340, $0.00 $0.00 $340, $224, $0.00 $115, % General Cigarette Tax $207, $0.00 $0.00 $207, $108, $0.00 $98, % Lic. Liquor City $12, $0.00 $0.00 $12, $6, $0.00 $5, % Lic. Liquor Renewal $10, $0.00 $0.00 $10, $6, $0.00 $3, % Lic. Liquor Transfer $3, $0.00 $0.00 $3, $ $0.00 $2, % Lic. Liquor Occup. Tax $105, $0.00 $0.00 $105, $61, $0.00 $43, % Lic. Liquor Mgr. Lic $1, $0.00 $0.00 $1, $ $0.00 $ % Lic. Liquor Temporary $ $0.00 $0.00 $ $ $0.00 $ % Lic. Liquor App Fee $5, $0.00 $0.00 $5, $2, $0.00 $2, % Lic. MMJ Mgr. Lic $0.00 $0.00 $0.00 $0.00 $ $0.00 ($800.00) 0.00% Lic. MMJ Renewal $2, $0.00 $0.00 $2, $2, $0.00 $ % Lic. MMJ Mod to Prem $0.00 $0.00 $0.00 $0.00 $ $0.00 ($750.00) 0.00% Arboriculture Lic $1, $0.00 $0.00 $1, $1, $0.00 ($50.00) % Sign Permits/Strips $0.00 $0.00 $0.00 $0.00 $ $0.00 ($425.00) 0.00% Revocable Licenses $3, $0.00 $0.00 $3, $1, $0.00 $1, % Other Licenses & Permits $ $0.00 $0.00 $ $ $0.00 $ % Electric $1,152, $0.00 $0.00 $1,152, $626, $0.00 $525, % Gas $410, $0.00 $0.00 $410, $267, $0.00 $142, % Telephone $92, $0.00 $0.00 $92, $53, $0.00 $38, % Cable T. V. $603, $0.00 $0.00 $603, $472, $0.00 $131, % Arapahoe Co. IGA - Vendor Fee $5, $0.00 $0.00 $5, $3, $0.00 $1, % Highway Maint. Contract $50, $0.00 $0.00 $50, $45, $0.00 $4, % $1.50 & $2.50 Motor Veh Reg $160, $0.00 $0.00 $160, $89, $0.00 $70, %

20 Page 2 Final County Road & Bridge $280, $0.00 $0.00 $280, $113, $0.00 $166, % Sale of Plans/Rpts/Copies $1, $0.00 $0.00 $1, $0.00 $0.00 $1, % SMHO Vehicle Maintenance $13, $0.00 $0.00 $13, $4, $0.00 $8, % Interest Earnings $115, $0.00 $0.00 $115, $90, $0.00 $24, % Cash Discounts Earned $0.00 $0.00 $0.00 $0.00 $14.42 $0.00 ($14.42) 0.00% Rent - Light Rail Station $4, $0.00 $0.00 $4, $2, $0.00 $2, % Rent - DLK Parking Lot $1, $0.00 $0.00 $1, $1, $0.00 $ % Misc. Contribution/Donation $1, $0.00 $0.00 $1, ($1,000.00) $0.00 $2, (100.00)% NSF Fees $1, $0.00 $0.00 $1, $ $0.00 $ % Tree Sales $9, $0.00 $0.00 $9, $9, $0.00 ($517.13) % Other Misc. Revenues $5, $0.00 $0.00 $5, $ $0.00 $4, % Rebates $125, $0.00 $0.00 $125, $106, $0.00 $18, % Adm Fee/Cunningham FPD $0.00 $0.00 $0.00 $0.00 $6, $0.00 ($6,440.62) 0.00% Sewer Utility Fund $510, $0.00 $0.00 $510, $510, $0.00 $ % $41,215, $0.00 $0.00 $41,215, $28,212, $0.00 $13,003, % General $41,215, $0.00 $0.00 $41,215, $28,212, $0.00 $13,003, % Communications & Marketing Events $10, $0.00 $0.00 $10, $5, $0.00 $4, % Sponsorships $10, $0.00 $0.00 $10, $20, $0.00 ($10,948.17) % $20, $0.00 $0.00 $20, $26, $0.00 ($6,616.58) % Communications & Marketing $20, $0.00 $0.00 $20, $26, $0.00 ($6,616.58) % Finance Over/Short. Finance $0.00 $0.00 $0.00 $0.00 $10.05 $0.00 ($10.05) 0.00% $0.00 $0.00 $0.00 $0.00 $10.05 $0.00 ($10.05) 0.00% Finance $0.00 $0.00 $0.00 $0.00 $10.05 $0.00 ($10.05) 0.00% City Clerk

21 Page 3 Final City Clerk Open Records Request $ $0.00 $0.00 $ $ $0.00 ($402.50) % City Clerk $ $0.00 $0.00 $ $ $0.00 ($402.50) % Municipal Court Court Costs $90, $0.00 $0.00 $90, $46, $0.00 $43, % Sale of Plans/Rpts/Copies $1, $0.00 $0.00 $1, $0.00 $0.00 $1, % OJW Processing Fee $5, $0.00 $0.00 $5, $1, $0.00 $3, % E-Ticketing Surcharge $52, $0.00 $0.00 $52, $29, $0.00 $22, % Court Fines $740, $0.00 $0.00 $740, $395, $0.00 $344, % Forfeitures $0.00 $0.00 $0.00 $0.00 $2, $0.00 ($2,400.00) 0.00% Over/Short. Court $0.00 $0.00 $0.00 $0.00 ($26.00) $0.00 $ % Municipal Court $888, $0.00 $0.00 $888, $476, $0.00 $411, % Omnibus Omnibus Program $10, $0.00 $0.00 $10, $5, $0.00 $4, % Omnibus $10, $0.00 $0.00 $10, $5, $0.00 $4, % Shopping Cart R T D $30, $0.00 $0.00 $30, $17, $0.00 $12, % Contributions - Riders $4, $0.00 $0.00 $4, $2, $0.00 $1, % Advertising Revenue $1, $0.00 $0.00 $1, $0.00 $0.00 $1, % $35, $0.00 $0.00 $35, $20, $0.00 $14, % City Clerk $933, $0.00 $0.00 $933, $502, $0.00 $430, % Human Resources DOLA - FF Heart & Circ Benefit $48, $0.00 $0.00 $48, $0.00 $0.00 $48, % $48, $0.00 $0.00 $48, $0.00 $0.00 $48, % Human Resources $48, $0.00 $0.00 $48, $0.00 $0.00 $48, % Police

22 Page 4 Final Administration Police Auction $0.00 $0.00 $0.00 $0.00 $11, $0.00 ($11,800.00) 0.00% Administration $0.00 $0.00 $0.00 $0.00 $11, $0.00 ($11,800.00) 0.00% Support Services Sale of Plans/Rpts/Copies $0.00 $0.00 $0.00 $0.00 $ $0.00 ($425.00) 0.00% Police Reports $10, $0.00 $0.00 $10, $4, $0.00 $5, % Police Name Check- W/Letter $ $0.00 $0.00 $ $ $0.00 $ % Fingerprints $8, $0.00 $0.00 $8, $6, $0.00 $1, % Crime Lab - CD/DVD Disks $ $0.00 $0.00 $ $ $0.00 $ % Comm. Center Audio Tapes $ $0.00 $0.00 $ $60.00 $0.00 $ % Sex Offender - Initial Reg. $1, $0.00 $0.00 $1, $1, $0.00 $ % Sex Offender - Subseq. Reg. $3, $0.00 $0.00 $3, $2, $0.00 $1, % Extra Duty Administrative Fee $5, $0.00 $0.00 $5, $ $0.00 $4, % Overtime Reimbursement $7, $0.00 $0.00 $7, $1, $0.00 $5, % Restitution/City $ $0.00 $0.00 $ $ $0.00 ($432.25) % Other Misc Revenue $0.00 $0.00 $0.00 $0.00 $2, $0.00 ($2,534.59) 0.00% Support Services $37, $0.00 $0.00 $37, $21, $0.00 $15, % Patrol Federal Grants $0.00 $0.00 $0.00 $0.00 $28, $0.00 ($28,797.00) 0.00% L P S Officers $329, $0.00 $0.00 $329, $325, $0.00 $3, % Overtime Reimbursement $190, $0.00 $0.00 $190, $28, $0.00 $161, % Patrol $519, $0.00 $0.00 $519, $382, $0.00 $136, % Investigation Overtime Reimbursement $5, $0.00 $0.00 $5, $ $0.00 $4, % Investigation $5, $0.00 $0.00 $5, $ $0.00 $4, % Police $561, $0.00 $0.00 $561, $416, $0.00 $145, % Fire Administration Fire Svcs/Littleton F P D $7,374, $0.00 $0.00 $7,374, $5,530, $0.00 $1,843, %

23 Page 5 Final Lockheed Martin Fire Svcs $300, $0.00 $0.00 $300, $225, $0.00 $74, % Meadowbrook-Fairview Metro Dist $359, $0.00 $0.00 $359, $344, $0.00 $14, % Fire Svcs/Highlands Ranch $8,154, $0.00 $0.00 $8,154, $6,115, $0.00 $2,038, % Restitution/City $ $0.00 $0.00 $ $ $0.00 ($13.67) % Fire Other Misc Revenue $2, $0.00 $0.00 $2, $0.00 $0.00 $2, % Adm Fee/Littleton F P D $380, $0.00 $0.00 $380, $285, $0.00 $95, % Adm Fee/Highlands Ranch $415, $0.00 $0.00 $415, $311, $0.00 $103, % Fire - Special Events $ $0.00 $0.00 $ $0.00 $0.00 $ % Fire - Bike Medics $10, $0.00 $0.00 $10, $3, $0.00 $6, % Administration $16,995, $0.00 $0.00 $16,995, $12,816, $0.00 $4,179, % Permit Plan Plan Review Fees $351, $0.00 $0.00 $351, $255, $0.00 $95, % Permit Plan $351, $0.00 $0.00 $351, $255, $0.00 $95, % Fire $17,346, $0.00 $0.00 $17,346, $13,071, $0.00 $4,274, % Public Works Street Maintenance Street/Sidewalk/Curb $65, $0.00 $0.00 $65, $44, $0.00 $20, % Other Miscellaneous Revenues $1, $0.00 $0.00 $1, $5.40 $0.00 $ % Reimbursed Personnel Costs $0.00 $0.00 $0.00 $0.00 $ $0.00 ($108.00) 0.00% Street Maintenance $66, $0.00 $0.00 $66, $44, $0.00 $21, % Grounds Maintenance Pea Patch $4, $0.00 $0.00 $4, $4, $0.00 $ % Other Misc. Revenues $1, $0.00 $0.00 $1, $1, $0.00 ($192.60) % Grounds Maintenance $5, $0.00 $0.00 $5, $5, $0.00 ($92.60) % Fleet Maintenance Reimbursed Indirect Costs $275, $0.00 $0.00 $275, $121, $0.00 $153, % Fleet Maintenance $275, $0.00 $0.00 $275, $121, $0.00 $153, % Public Works $346, $0.00 $0.00 $346, $170, $0.00 $175, %

24 Page 6 Final Community Development Codes & Inspections Contr. License Fees $65, $0.00 $0.00 $65, $49, $0.00 $15, % Contr. Registration Fees $10, $0.00 $0.00 $10, $6, $0.00 $3, % Rental Registration License Fee $2, $0.00 $0.00 $2, $2, $0.00 $ % Building Permits $1,275, $0.00 $0.00 $1,275, $676, $0.00 $598, % Building Permits - Temp $2, $0.00 $0.00 $2, $ $0.00 $1, % Re.inspection Fees $2, $0.00 $0.00 $2, $1, $0.00 $ % Re.inspection Fees-Rentals $3, $0.00 $0.00 $3, $0.00 $0.00 $3, % Plans Checking $637, $0.00 $0.00 $637, $319, $0.00 $318, % Elevator Certification $35, $0.00 $0.00 $35, $18, $0.00 $16, % Other Misc. Revenues $3, $0.00 $0.00 $3, $1, $0.00 $1, % Over/Short. Building $0.00 $0.00 $0.00 $0.00 ($0.55) $0.00 $ % Codes & Inspections $2,035, $0.00 $0.00 $2,035, $1,075, $0.00 $959, % Planning Zoning & Subdivision $60, $0.00 $0.00 $60, $42, $0.00 $17, % Planning $60, $0.00 $0.00 $60, $42, $0.00 $17, % Community Development $2,095, $0.00 $0.00 $2,095, $1,117, $0.00 $977, % Library & Museum Services Library Administration Library Computer Fees $6, $0.00 $0.00 $6, $3, $0.00 $2, % Library Public Leased Copier $5, $0.00 $0.00 $5, $3, $0.00 $1, % Library Fines $40, $0.00 $0.00 $40, $17, $0.00 $22, % Other Misc Revenue $1, $0.00 $0.00 $1, $ $0.00 $ % Library Administration $53, $0.00 $0.00 $53, $25, $0.00 $27, % Immigrant Resources LIRC $15, $0.00 $0.00 $15, $7, $0.00 $7, % Immigrant Resources $15, $0.00 $0.00 $15, $7, $0.00 $7, %

25 Page 7 Final Museum Administration Museum Fees $17, $0.00 $0.00 $17, $9, $0.00 $7, % Museum Facility Rent $1, $0.00 $0.00 $1, $ $0.00 $ % Museum Donation Box $11, $0.00 $0.00 $11, $5, $0.00 $5, % Other Misc. Revenues $15, $0.00 $0.00 $15, $19, $0.00 ($4,026.00) % Museum Administration $44, $0.00 $0.00 $44, $35, $0.00 $8, % Museum Farm Sites Other Misc. Revenues $0.00 $0.00 $0.00 $0.00 $ $0.00 ($680.00) 0.00% Museum Farm Sites $0.00 $0.00 $0.00 $0.00 $ $0.00 ($680.00) 0.00% Museum Store Museum Store Sales $30, $0.00 $0.00 $30, $19, $0.00 $10, % Museum Store $30, $0.00 $0.00 $30, $19, $0.00 $10, % Library & Museum Services $142, $0.00 $0.00 $142, $88, $0.00 $53, % Revenue $62,709, $0.00 $0.00 $62,709, $43,607, $0.00 $19,101, % Expenditures City Council Salary. Regular $96, $0.00 $0.00 $96, $53, $0.00 $43, % Social Security $6, $0.00 $0.00 $6, $3, $0.00 $2, % Medicare $1, $0.00 $0.00 $1, $ $0.00 $ % Worker's Comp. Ins. $ $0.00 $0.00 $ $73.68 $0.00 $ % Unemployment Insurance $ $0.00 $0.00 $ $ $0.00 ($6.50) % Supplies Office $6, $0.00 $0.00 $6, $ $0.00 $5, % Books Magazines Subscription $ $0.00 $0.00 $ $45.00 $0.00 $ % Dues & Memberships $ $0.00 $0.00 $ $0.00 $0.00 $ % Business Meetings $1, $0.00 $0.00 $1, $2, $0.00 ($528.72) % Professional/Consulting Svcs $25, $66, $0.00 $91, $98, $14, ($20,800.00) % Audit $34, $0.00 $0.00 $34, $18, $0.00 $15, % Learning & Education $33, $0.00 $0.00 $33, $17, $0.00 $15, %

26 Page 8 Final Council Outreach $49, $9, $1.00 $59, $28, $0.00 $31, % Office Equipment Maint. $4, $0.00 $0.00 $4, $1, $0.00 $2, % $258, $76, $1.00 $335, $223, $14, $97, % City Council $258, $76, $1.00 $335, $223, $14, $97, % City Attorney Salary. Regular $260, $0.00 $0.00 $260, $100, $0.00 $159, % Salary. Overtime $0.00 $0.00 $0.00 $0.00 ($42.74) $0.00 $ % Social Security $15, $0.00 $0.00 $15, $6, $0.00 $9, % Medicare $3, $0.00 $0.00 $3, $1, $0.00 $2, % Worker's Comp. Ins. $ $0.00 $0.00 $ $ $0.00 $ % Medical $28, $0.00 $0.00 $28, $16, $0.00 $11, % Life $1, $0.00 $0.00 $1, $ $0.00 $1, % Disability $1, $0.00 $0.00 $1, $ $0.00 $1, % Dental $1, $0.00 $0.00 $1, $ $0.00 $ % Vision $ $0.00 $0.00 $ $ $0.00 $ % Short-Term Disability $ $0.00 $0.00 $ $40.04 $0.00 $ % ICMA 401A General Government $14, $0.00 $0.00 $14, $6, $0.00 $8, % ICMA 457 Match 2% $3, $0.00 $0.00 $3, $1, $0.00 $2, % RHS $ $0.00 $0.00 $ $ $0.00 $ % Unemployment Insurance $ $0.00 $0.00 $ $82.46 $0.00 $ % Supplies Office $3, $0.00 $0.00 $3, $2, $0.00 $1, % Non-Capital Equipment $7, $0.00 $0.00 $7, $0.00 $0.00 $7, % Books Magazines Subscription $15, $0.00 $0.00 $15, $9, $0.00 $6, % Dues & Memberships $1, $0.00 $0.00 $1, $1, $0.00 $ % Business Meetings $ $0.00 $0.00 $ $ $0.00 $ % Personnel Recruitment $0.00 $0.00 $4, $4, $4, $0.00 $ % Contract Attorney $100, $0.00 $129, $229, $134, $0.00 $95, % Contract Prosecutor $75, $0.00 $0.00 $75, $25, $0.00 $49, % Learning & Education $5, $0.00 $0.00 $5, $2, $0.00 $2, % Office Equipment Maint. $2, $0.00 $0.00 $2, $ $0.00 $1, %