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FY2016 4th Qtr Financial Summary Expenditure Analysis This expenditure analysis pertains to the expenditure reports, Expenditures by Fund and Expenditures by Fund by Department on pages 7-9. The analysis of the City’s expenditures for fiscal year 2016 through June is similar to the analysis for the City’s revenues. We generally expect the actual expenditure levels to be around 100% of budget at this time of year. Also, similar to the revenues, not all accruals have been recorded and posted yet. For the majority of the City’s funds, their actual expenditures are currently at or below 100% of their budgeted expenditures. The General Fund is at 92.0%, the Road Use Tax Fund is at 91.8%, and the Debt Service Fund is at 98.7%. The same is true for most of the City’s enterprise funds; however, the Airport Fund finished at 118.5% of budget primarily due to a number of major repairs that occurred, and the same is true with the Wastewater Fund finishing at 100.2%. Some of the other funds have actual expenditures that well are below the 100% benchmark. Those funds include the Community Development Block Grant (CDBG) Fund (38.6%), the HOME Fund (65.3%), and the Other Shared Revenue Fund (30.6%). Also well below budget are the Governmental Projects Fund (32.0%), and the Enterprise Projects Fund (9.9%). All of these funds contain a great deal of grant and project activity which does not always occur evenly throughout the fiscal year. Unexpended appropriations will be carried forward into the next fiscal year and amended into the fiscal year 2017 budget. The combined total actual expenditures for all budgetary funds through June are $138,727,055 or 69.5% of budget. When the capital project funds and the CDBG, HOME, and Other Shared Revenue funds are removed from the calculation, the actual percentage of expenditures versus budget increases to 94.4%. Overall, the City’s expenditures are expected to finish at or below budget and in compliance with State law. Conclusion Generally, there are no major concerns or shortfalls to report with the City’s fund balances at yearend; most of the City’s fund balances finished the year near expectations or had explainable variances. This year-end report is preliminary and accruals for revenues and expenditure are still outstanding. The City’s final financial performance will be available for the start of the fiscal year 2018 budget process in October. Additional information is available from the Finance Department upon request. 2 Beginning Ending Restricted,Unassigned Fund Year-to-Date Transfers Year-to-Date Transfers Fund Committed,Fund Balance Revenues In Expenditures Out Balance Assigned Balance Budgetary Funds General Fund 10** General Fund 49,045,399$ 48,114,437$ 12,468,366$ 49,827,560$ 12,806,282$ 46,994,360$ 24,714,225$ 22,280,135$ Special Revenue Funds 2100 Community Dev Block Gran 144,414 979,248 - 660,467 25,000 438,195 - 438,195 2110 HOME 132,858 594,459 - 747,609 - (20,292) - (20,292) 2200 Road Use Tax Fund 5,564,215 8,408,347 396,132 5,432,194 3,167,781 5,768,719 - 5,768,719 2300 Other Shared Revenue (109) 357,810 218,879 446,465 - 130,114 - 130,114 2350 Metro Planning Org of J.C.292,006 249,072 270,235 558,140 - 253,173 - 253,173 2400 Employee Benefits 1,592,570 10,488,946 - 1,120,494 9,383,633 1,577,388 - 1,577,388 2500 Affordable Housing Fund - 1,000,000 - - - 1,000,000 1,000,000 2510 Peninsula Apartments 105,146 71,906 - 52,501 - 124,551 - 124,551 26** Tax Increment Financing 835 1,028,035 - - 791,965 236,906 236,684 222 2820 SSMID-Downtown District - 293,683 - 295,284 - (1,601) - (1,601) Debt Service Fund 5*** Debt Service 6,444,718 13,256,204 1,269,704 15,016,250 - 5,954,376 825,151 5,129,226 Permanent Funds 6001 Perpetual Care 115,882 96 - - - 115,978 - 115,978 Enterprise Funds 710* Parking 3,713,076 10,989,478 5,500,000 3,204,961 6,274,551 10,723,042 5,885,583 4,837,459 715* Mass Transit 4,762,385 4,553,000 3,108,169 6,674,828 79,651 5,669,075 1,202,688 4,466,386 720* Wastewater 19,788,658 21,755,066 4,923,113 10,664,693 6,673,113 29,129,031 19,933,301 9,195,730 730* Water 12,332,979 12,674,347 1,999,258 7,625,628 3,796,554 15,584,402 8,181,849 7,402,554 7400 Refuse Collection 1,050,437 2,935,624 - 2,929,113 - 1,056,948 - 1,056,948 750* Landfill 24,052,855 6,178,128 1,341,538 4,500,699 2,047,419 25,024,402 23,042,752 1,981,650 7600 Airport 611,028 339,830 121,929 410,190 93,307 569,290 100,000 469,290 7700 Storm water 1,571,993 1,077,258 - 707,887 836,945 1,104,419 - 1,104,419 780* Cable Television 1,571,324 - - - 1,571,324 0 - 0 79** Housing Authority 5,911,702 8,794,448 - 8,305,405 45,184 6,355,561 2,931,843 3,423,718 Capital Project Funds Governmental Projects 12,886,726 15,958,068 12,640,898 18,116,009 621,770 22,747,914 - 22,747,914 Enterprise Projects 8,108,609 1,769,392 4,206,257 1,430,678 200,000 12,453,580 - 12,453,580 Total Budgetary Funds 159,799,706$ 171,866,881$ 48,464,479$ 138,727,055$ 48,414,479$ 192,989,533$ 87,054,076$ 105,935,457$ Non-Budgetary Funds Capital Project Funds Internal Service Projects 465,596$ 25,195$ -$ 424,014$ -$ 66,777$ -$ 66,777$ Internal Service Funds 810* Equipment 11,018,138 5,865,075 2,654,484 5,133,217 2,654,484 11,749,997 10,483,556 1,266,441 8200 Risk Management 3,298,488 1,538,154 - 1,386,283 - 3,450,359 - 3,450,359 830* Information Technology 2,530,336 1,863,768 3,128,118 1,827,236 3,178,118 2,516,869 536,996 1,979,873 8400 Central Services 658,527 241,027 - 233,977 - 665,577 - 665,577 8500 Health Insurance Reserves 10,620,338 7,192,271 - 7,592,427 - 10,220,182 3,969,641 6,250,541 8600 Dental Insurance Reserves 142,803 364,025 - 370,061 - 136,768 - 136,768 Total Non-Budgetary Funds 28,734,226$ 17,089,516$ 5,782,602$ 16,967,215$ 5,832,602$ 28,806,527$ 14,990,192$ 13,816,335$ Total All Funds 188,533,932$ 188,956,397$ 54,247,081$ 155,694,270$ 54,247,081$ 221,796,060$ 102,044,268$ 119,751,792$ City of Iowa City Fund Summary Fiscal Year 2016 through June 30, 2016 3 2015 Actual 2016 Budget 2016 Revised 2016 Actual Variance Percent Budgetary Fund Revenues General Fund 10** General Fund 46,753,570$ 45,535,046$ 48,614,309$ 48,114,437$ (499,872)$ 99.0% Special Revenue Funds 2100 Community Dev Block Grant 685,596 859,962 1,706,962 979,248 (727,714) 57.4% 2110 HOME 533,378 560,456 1,153,965 594,459 (559,506) 51.5% 2200 Road Use Tax Fund 7,414,926 6,794,627 7,887,080 8,408,347 521,267 106.6% 2300 Other Shared Revenue 129,659 - 1,240,308 357,810 (882,498) 28.8% 2310 Energy Eff & Cons Block Grant 1,168 - - - - 0.0% 2350 Metro Planning Org of Johnson Co 321,768 331,761 331,761 249,072 (82,689) 75.1% 2400 Employee Benefits 9,782,477 10,480,961 10,520,961 10,488,946 (32,015) 99.7% 2500 Affordable Housing Fund - - 1,000,000 1,000,000 - 100.0% 2510 Peninsula Apartments 73,697 70,119 70,119 71,906 1,787 102.5% 26** Tax Increment Financing 640,244 1,020,126 1,020,126 1,028,035 7,909 100.8% 2820 SSMID-Downtown District 296,141 294,092 294,092 293,683 (409) 99.9% Debt Service Fund 5*** Debt Service 13,651,221 13,230,050 13,230,050 13,256,204 26,154 100.2% Permanent Funds 6001 Perpetual Care 432 96 96 96 0 100.5% Enterprise Funds 710* Parking 5,619,653 5,328,876 10,828,876 10,989,478 160,602 101.5% 715* Mass Transit 4,419,840 4,206,668 4,523,468 4,553,000 29,532 100.7% 720* Wastewater 12,592,429 12,965,154 12,965,154 21,755,066 8,789,912 167.8% 730* Water 8,753,178 9,412,456 9,412,456 12,674,347 3,261,891 134.7% 7400 Refuse Collection 3,182,296 3,057,022 3,057,022 2,935,624 (121,398) 96.0% 750* Landfill 6,037,167 5,833,264 5,833,264 6,178,128 344,864 105.9% 7600 Airport 1,281,691 324,100 324,100 339,830 15,730 104.9% 7700 Storm water 1,374,913 1,140,978 1,140,978 1,077,258 (63,720) 94.4% 780* Cable Television 754,999 - - - - 0.0% 79** Housing Authority 8,091,662 8,055,240 8,633,411 8,794,448 161,037 101.9% Capital Project Funds Governmental Projects 17,267,580 19,661,327 23,265,528 15,958,068 (7,307,460) 68.6% Enterprise Projects 3,414,404 762,258 1,446,725 1,769,392 322,667 122.3% Total Budgetary Revenues 153,074,089$ 149,924,639$ 168,500,811$ 171,866,881$ 3,366,070$ 102.0% Non-Budgetary Fund Revenues Capital Project Funds Internal Service Projects 100,760$ 100,000$ -$ 25,195$ 25,195$ 0.0% Internal Service Funds 810* Equipment 6,343,244 6,446,145 6,446,145 5,865,075 (581,070) 91.0% 8200 Risk Management 1,581,498 1,476,424 1,474,136 1,538,154 64,018 104.3% 830* Information Technology 1,765,501 2,092,829 2,092,829 1,863,768 (229,061) 89.1% 8400 Central Services 251,501 256,208 256,208 241,027 (15,181) 94.1% 8500 Health Insurance Reserves 7,508,804 7,841,907 7,841,907 7,192,271 (649,636) 91.7% 8600 Dental Insurance Reserves 362,316 377,699 377,699 364,025 (13,674) 96.4% Total Non-Budgetary Expenditures 17,913,624$ 18,591,211$ 18,488,924$ 17,089,516$ (1,424,603)$ 92.4% Total Revenues - All Funds 170,987,713$ 168,515,850$ 186,989,735$ 188,956,397$ 1,941,467$ 101.1% City of Iowa City Revenues by Fund Fiscal Year 2016 through June 30, 2016 4 2015 Actual 2016 Budget 2016 Revised 2016 Actual Variance Percent Budgetary Fund Revenues Property Taxes 51,492,986$ 52,033,986$ 52,033,986$ 51,873,416$ (160,570)$ 99.7% Delinquent Property Taxes 3,366 - - 189 189 0.0% TIF Revenues 640,244 1,020,126 1,020,126 1,025,601 5,475 100.5% Other City Taxes 2,877,888 2,786,289 2,786,289 2,485,227 (301,062) 89.2% Licenses, Permits, & Fees: General Use Permits 103,958 87,011 87,011 82,496 (4,515) 94.8% Food & Liquor Licenses 120,434 99,912 99,912 92,738 (7,174) 92.8% Professional License 18,704 16,610 16,610 18,700 2,090 112.6% Franchise Fees 750,167 727,698 727,698 582,547 (145,151) 80.1% Construction Permits & Insp Fees 1,537,002 1,280,144 1,280,144 2,102,774 822,630 164.3% Misc Lic & Permits 38,115 37,960 37,960 35,657 (2,303) 93.9% Subtotal 2,568,380 2,249,335 2,249,335 2,914,912 665,577 129.6% Intergovernmental: Fed Intergovernment Revenue 13,160,509 16,406,042 24,328,895 12,648,828 (11,680,067) 52.0% Property Tax Credits 1,135,396 2,152,703 2,152,703 2,088,758 (63,945) 97.0% Road Use Tax 7,230,663 6,744,663 7,837,116 8,320,117 483,001 106.2% State 28E Agreements 1,753,673 1,684,894 1,820,083 2,058,908 238,825 113.1% Operating Grants 84,126 90,067 90,067 106,547 16,480 118.3% Disaster Assistance 61,259 - 86,927 117,562 30,635 135.2% Other State Grants 10,543,117 2,237,352 3,700,058 5,997,654 2,297,596 162.1% Local 28E Agreements 989,787 980,701 980,701 1,459,048 478,347 148.8% Subtotal 34,958,530 30,296,422 40,996,550 32,797,422 (8,199,128) 80.0% Charges For Fees And Services: Building & Development 694,796 358,082 1,358,082 1,723,559 365,477 126.9% Police Services 226,621 31,335 31,335 112,112 80,777 357.8% Animal Care Services 9,945 10,000 10,000 10,400 400 104.0% Fire Services 11,404 7,500 7,500 9,304 1,804 124.1% Transit Fees 1,448,151 1,385,691 1,385,691 1,299,179 (86,512) 93.8% Culture & Recreation 741,912 805,961 805,961 737,820 (68,141) 91.5% Library Charges 39 - - 22 22 0.0% Misc Charges For Services 67,073 52,236 52,236 71,270 19,034 136.4% Water Charges 8,531,499 9,271,112 9,271,112 8,498,915 (772,197) 91.7% Wastewater Charges 12,180,738 12,555,993 12,555,993 11,359,089 (1,196,904) 90.5% Refuse Charges 3,925,946 3,446,256 3,446,256 3,299,386 (146,870) 95.7% Landfill Charges 5,043,246 5,269,970 5,269,970 5,631,337 361,367 106.9% Storm water Charges 1,147,390 1,140,000 1,140,000 1,075,379 (64,621) 94.3% Parking Charges 5,972,285 5,751,956 5,751,956 5,927,772 175,816 103.1% Subtotal 40,001,045 40,086,092 41,086,092 39,755,543 (1,330,549) 96.8% Miscellaneous: Code Enforcement 322,537 415,841 415,841 253,174 (162,667) 60.9% Parking Fines 614,363 512,997 512,997 549,575 36,578 107.1% Library Fines & Fees 166,785 175,666 175,666 155,519 (20,147) 88.5% Contributions & Donations 547,781 413,318 1,121,279 667,526 (453,753) 59.5% Printed Materials 49,104 43,136 43,136 50,376 7,240 116.8% Animal Adoption 12,912 11,060 11,060 14,190 3,130 128.3% Misc Merchandise 66,801 59,036 59,036 61,049 2,013 103.4% Intra-City Charges 2,760,448 2,766,196 3,237,534 3,112,634 (124,900) 96.1% Other Misc Revenue 930,739 634,418 1,710,511 707,310 (1,003,201) 41.4% Special Assessments 604 979 979 1,192 213 121.8% Subtotal 5,472,074$ 5,032,647$ 7,288,039$ 5,572,544$ (1,715,495)$ 76.5% City of Iowa City Revenues by Type Fiscal Year 2016 through June 30, 2016 5 2015 Actual 2016 Budget 2016 Revised 2016 Actual Variance Percent City of Iowa City Revenues by Type Fiscal Year 2016 through June 30, 2016 Use Of Money And Property: Interest Revenues 1,139,734$ 742,838$ 742,838$ 616,927$ (125,911)$ 83.1% Rents 1,291,672 1,192,640 1,192,640 1,286,919 94,279 107.9% Royalties & Commissions 105,454 80,634 80,634 149,751 69,117 185.7% Subtotal 2,536,860 2,016,112 2,016,112 2,053,597 37,485 101.9% Other Financial Sources: Debt Sales 7,866,773 12,982,068 9,476,888 23,897,097 14,420,209 252.2% Sale Of Assets 2,316,495 494,150 8,469,982 7,747,095 (722,887) 91.5% Loans 2,339,448 927,412 1,077,412 1,744,239 666,827 161.9% Subtotal 12,522,716 14,403,630 19,024,282 33,388,431 14,364,149 175.5% Total Budgetary Revenues 153,074,089$ 149,924,639$ 168,500,811$ 171,866,881$ 3,366,070$ 102.0% Non-Budgetary Fund Revenues Capital Project Funds 100,760$ 100,000$ -$ 25,195$ 25,195$ 0.0% Internal Service Funds 17,812,864 18,491,211 18,488,924 17,064,321 (1,424,603) 92.3% Total Non-Budgetary Revenues 17,913,624$ 18,591,211$ 18,488,924$ 17,089,516$ (1,399,408)$ 92.4% Total Revenues - All Funds 170,987,713$ 168,515,850$ 186,989,735$ 188,956,397$ 1,966,662$ 101.1% 6 2015 Actual 2016 Budget 2016 Revised 2016 Actual Variance Percent Budgetary Fund Expenditures General Fund 10** General Fund 49,320,669$ 50,327,585$ 54,180,252$ 49,827,560$ 4,352,692$ 92.0% Special Revenue Funds 2100 Community Dev Block Grant 535,735 753,955 1,711,569 660,467 1,051,102 38.6% 2110 HOME 387,664 551,612 1,145,121 747,609 397,512 65.3% 2200 Road Use Tax Fund 5,563,553 5,840,581 5,919,223 5,432,194 487,029 91.8% 2300 Other Shared Revenue 129,831 - 1,459,187 446,465 1,012,722 30.6% 2350 Metro Planning Org of Johnson Co.541,601 610,325 610,325 558,140 52,185 91.4% 2400 Employee Benefits 976,606 951,539 1,091,539 1,120,494 (28,955) 102.7% 2510 Peninsula Apartments 59,957 48,206 48,206 52,501 (4,295) 108.9% 26** Tax Increment Financing 18,670 42,500 42,500 - 42,500 0.0% 2820 SSMID-Downtown District 296,141 294,092 294,092 295,284 (1,192) 100.4% Debt Service Fund 5*** Debt Service 17,208,781 13,207,838 15,210,235 15,016,250 193,985 98.7% Permanent Funds 6001 Perpetual Care - - - - - 0.0% Enterprise Funds 710* Parking 11,228,816 3,270,015 3,395,921 3,204,961 190,960 94.4% 715* Mass Transit 6,556,267 6,879,486 7,250,374 6,674,828 575,546 92.1% 720* Wastewater 10,384,032 10,395,608 10,644,078 10,664,693 (20,615) 100.2% 730* Water 7,646,828 8,423,501 8,606,087 7,625,628 980,459 88.6% 7400 Refuse Collection 2,922,269 3,088,438 2,975,446 2,929,113 46,333 98.4% 750* Landfill 4,677,884 4,437,980 4,699,796 4,500,699 199,097 95.8% 7600 Airport 365,460 346,072 346,072 410,190 (64,118) 118.5% 7700 Storm water 1,095,239 786,064 793,193 707,887 85,306 89.2% 780* Cable Television 687,397 - - - - 0.0% 79** Housing Authority 7,730,524 7,537,903 8,217,730 8,305,405 (87,675) 101.1% Capital Project Funds Governmental Projects 24,859,198 36,301,340 56,597,763 18,116,009 38,481,754 32.0% Enterprise Projects 6,485,716 3,892,758 14,450,028 1,430,678 13,019,350 9.9% Total Budgetary Expenditures 159,678,838$ 157,987,398$ 199,688,737$ 138,727,055$ 60,961,682$ 69.5% Non-Budgetary Funds Expenditures Capital Project Funds Internal Service Projects 62,526$ 100,000$ 465,596$ 424,014$ 41,582 91.1% Internal Service Funds 810* Equipment 5,194,488 5,990,748 5,990,748 5,133,217 857,531 85.7% 8200 Risk Management 1,435,706 1,329,373 1,329,373 1,386,283 (56,910) 104.3% 830* Information Technology 1,786,707 2,018,404 2,118,404 1,827,236 291,168 86.3% 8400 Central Services 308,846 308,458 315,258 233,977 81,281 74.2% 8500 Health Insurance Reserves 7,285,127 7,880,283 7,880,283 7,592,427 287,856 96.3% 8600 Dental Insurance Reserves 354,318 359,275 359,275 370,061 (10,786) 103.0% Total Non-Budgetary Expenditures 16,427,718$ 17,986,541$ 18,458,937$ 16,967,215$ 1,491,722$ 91.9% Total Expenditures - All Funds 176,106,556$ 175,973,939$ 218,147,674$ 155,694,270$ 62,453,404$ 71.4% City of Iowa City Expenditures by Fund Fiscal Year 2016 through June 30, 2016 7 2015 Actual 2016 Budget 2016 Revised 2016 Actual Variance Percent Budgetary Funds Expenditures General Fund 10** General Fund City Council 97,273$ 119,412$ 121,412$ 106,882$ 14,530$ 88.0% City Clerk 518,724 576,888 576,888 530,821 46,067 92.0% City Attorney 690,901 712,939 712,939 678,868 34,071 95.2% City Manager 1,805,223 2,260,704 2,339,031 2,147,490 191,541 91.8% Finance 3,751,801 4,097,972 4,057,257 4,347,083 (289,826) 107.1% Police 12,389,622 12,892,439 13,015,803 12,430,594 585,209 95.5% Fire 7,598,771 7,754,662 7,795,901 7,479,742 316,159 95.9% Parks & Recreation 7,628,887 8,147,163 8,192,787 7,283,313 909,474 88.9% Library 5,908,777 6,150,211 6,280,211 6,073,366 206,845 96.7% Senior Center 834,813 898,419 937,254 816,986 120,268 87.2% Neighborhood & Development Services 6,958,307 5,326,434 8,333,300 6,596,507 1,736,793 79.2% Public Works 1,137,570 1,390,342 1,817,469 1,335,908 481,561 73.5% Total General Fund 49,320,669 50,327,585 54,180,252 49,827,560 4,352,692 92.0% Special Revenue Funds 2100 Community Dev Block Grant Neighborhood & Development Services 535,735 753,955 1,711,569 660,467 1,051,102 38.6% 2110 HOME Neighborhood & Development Services 387,664 551,612 1,145,121 747,609 397,512 65.3% 2200 Road Use Tax Fund Public Works 5,563,553 5,840,581 5,919,223 5,432,194 487,029 91.8% 2300 Other Shared Revenue Neighborhood & Development Services 129,831 - 1,459,187 446,465 1,012,722 30.6% 2350 Metro Planning Org of Johnson Co Neighborhood & Development Services 541,601 610,325 610,325 558,140 52,185 91.4% 2400 Employee Benefits Finance 976,606 951,539 1,091,539 1,120,494 (28,955) 102.7% 2510 Peninsula Apartments Neighborhood & Development Services 59,957 48,206 48,206 52,501 (4,295) 108.9% 26** Tax Increment Financing Neighborhood & Development Services 18,670 42,500 42,500 - 42,500 0.0% 2820 SSMID-Downtown District Neighborhood & Development Services 296,141 294,092 294,092 295,284 (1,192) 100.4% Total Special Revenue Funds 8,509,758 9,092,810 12,321,762 9,313,154 3,008,608 75.6% Debt Service Fund 5*** Debt Service Finance 17,208,781 13,207,838 15,210,235 15,016,250 193,985 98.7% Total Debt Service Fund 17,208,781 13,207,838 15,210,235 15,016,250 193,985 98.7% Permanent Fund 6001 Perpetual Care Parks & Recreation - - - - - 0.0% Total Permanent Fund -$ -$ -$ -$ -$ 0.0% City of Iowa City Expenditures by Fund by Department Fiscal Year 2016 through June 30, 2016 8 2015 Actual 2016 Budget 2016 Revised 2016 Actual Variance Percent City of Iowa City Expenditures by Fund by Department Fiscal Year 2016 through June 30, 2016 Enterprise Funds 710* Parking Transportation & Resource Managemen 11,228,816$ 3,270,015$ 3,395,921$ 3,204,961$ 190,960$ 94.4% 715* Mass Transit Transportation & Resource Managemen 6,556,267 6,879,486 7,250,374 6,674,828 575,546 92.1% 720* Wastewater Public Works 10,384,032 10,395,608 10,644,078 10,664,693 (20,615) 100.2% 730* Water Public Works 7,646,828 8,423,501 8,606,087 7,625,628 980,459 88.6% 7400 Refuse Collection Transportation & Resource Managemen 2,922,269 3,088,438 2,975,446 2,929,113 46,333 98.4% 750* Landfill Transportation & Resource Managemen 4,677,884 4,437,980 4,699,796 4,500,699 199,097 95.8% 7600 Airport Airport Operations 365,460 346,072 346,072 410,190 (64,118) 118.5% 7700 Storm water Public Works 1,095,239 786,064 793,193 707,887 85,306 89.2% 780* Cable Television City Manager 687,397 - - - - 0.0% 79** Housing Authority Neighborhood & Development Services 7,730,524 7,537,903 8,217,730 8,305,405 (87,675) 101.1% Total Enterprise Funds 53,294,716 45,165,067 46,928,697 45,023,404 1,905,293 95.9% Capital Project Funds Governmental Projects 24,859,198 36,301,340 56,597,763 18,116,009 38,481,754 32.0% Enterprise Projects 6,485,716 3,892,758 14,450,028 1,430,678 13,019,350 9.9% Total Capital Project Funds 31,344,914 40,194,098 71,047,791 19,546,686 51,501,105 27.5% Total Budgetary Expenditures 159,678,838$ 157,987,398$ 199,688,737$ 138,727,055$ 60,961,682$ 69.5% Non-Budgetary Funds Expenditures Capital Project Funds Internal Service Projects 62,526$ 100,000$ 465,596$ 424,014$ 41,582$ 91.1% Total Capital Project Funds 62,526 100,000 465,596 424,014 41,582 91.1% Internal Service Funds 810* Equipment Public Works 5,194,488 5,990,748 5,990,748 5,133,217 857,531 85.7% 8200 Risk Management Finance 1,435,706 1,329,373 1,329,373 1,386,283 (56,910) 104.3% 830* Information Technology Finance 1,786,707 2,018,404 2,118,404 1,827,236 291,168 86.3% 8400 Central Services Finance 308,846 308,458 315,258 233,977 81,281 74.2% 8500 Health Insurance Reserves Finance 7,285,127 7,880,283 7,880,283 7,592,427 287,856 96.3% 8600 Dental Insurance Reserves Finance 354,318 359,275 359,275 370,061 (10,786) 103.0% Total Internal Service Funds 16,365,192 17,886,541 17,993,341 16,543,201 1,450,140 91.9% Total Non-Budgetary Expenditures 16,427,718$ 17,986,541$ 18,458,937$ 16,967,215$ 1,491,722$ 91.9% Total Expenditures - All Funds 176,106,556$ 175,973,939$ 218,147,674$ 155,694,270$ 62,453,404$ 71.4% 9