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HomeMy WebLinkAbout17- Finance CITY OF SAN BERNARDINO - REQUEST FOR COUNCIL ACTION From: BARBARA PACHON, Subject: Fiscal Year 95-96 Mid Year DIRECTOR OF FINANCE Budget Report. Dept: FINANCE i..,} R 1'96Gn 2,11 Date: MARCH 7, 1996 Synopsis of Previous Council action: 3/6/96 - The Ways and Means Comittee recoa®ended that the Fiscal Year 95-96 Mid Year Budget Report be forwarded to the Mayor and Con®on Council to be received and filed. Recommended motion: That the Fiscal Year 95-96 Mid Year Budget Report be received and filed. Signature Contact person: Barbara Pachon Director of Finance Phone: ext. 5242 Supporting data attached: Ward: FUNDING REQUIREMENTS: Amount: Source: (Acct. No.) Acct. Description) Financ Council Notes: 3 18' 96 76-0262 Agenda Item No. 17 MGM C I T Y O F S A N B E R N A R D I N O INTEROFFICE MEMORANDUM CITY ADMINISTRATOR'S OFFICE DATE: February 19, 1996 ff}} TO: Ways and Means Committee FROM: Barbara Pachon, Finance Director SUBJECT: FY 1995-96 Mid-Year Budget Review COPIES: Mayor and Common Council; City Administrator; Asst. City Administrator; Department Heads ------------------------------------------------------------------ Attached, for your review, is the mid-year budget analysis. This report includes a detailed analysis of the General Fund as well as a summary review of other operating funds. With the exception of utility taxes and interest earnings, which are discussed in more detail below, the General Fund revenues are projected to be close to budget. -Utility Users Tax SCE informed us that a rate reduction of approximately 5% is proposed in March of 1996. In addition, in June of 1996, a one time rebate will also occur. The impact of these actions is a loss of revenue of $744,000 and an expenditure savings of approximately $128, 000 of which $60, 000 is General Fund savings. The FY 95-96 budget also included $500, 000 for prior year uncollected telecommunication utility user tax revenues. This issue was recently discussed in closed session with direction given to legal counsel for follow up. Payment of these revenues is not anticipated this fiscal year. •Interest Earnings The increase in revenues in this account is due to the audit requirement to properly record the City's TRAN issue. There is also a corresponding debit in expenditures in non- departmental to account for the expenditure as required in the audit finding. There is no impact to the General Fund as a result of these actions. Also included is $200,000 for the proposed investment of the reserve funds for the City's Certificate of Participation issue for the Police Facility. -Expenditures An overall savings in the amount of $597,000 is anticipated from the departments. Based on the mid year analyses, three departments are projected to be over budget. The City Attorney's Office is anticipating that they will over expend their budget allowance by approximately $289,700. Planning/Building Services, due to increased board-up and demolition activity, is projected to be over budget by $85, 100. Although the Fire Department projected no budget overdrafts, the Finance Department in reviewing upcoming retirements with related payoffs, has projected a budget overdraft of approximately $143, 100. Based on these revised revenue and expenditure forecasts, the estimated ending fund balance as of 6/30/96 is projected to be $1,474,700 which is $204 ,800 more than was budgeted. However, the ending General Fund balance is projected to be $1, 598,800 lower than the beginning fund balance on 7/01/95. -other Funds With the exception of the Cemetery Fund and Fiscalini Field funds, the Special Revenue Funds appear to be on target. The Capital Project Funds are on target. However, based on the audit findings, a more detailed reconciliation of projects and available funds should take place prior to FY 96-97. The two major issues in the Internal Service Funds category continue to be the Workers Compensation and Liability Funds. These issues have been previously discussed with the Ways and Means Committee. The increase in expenditures in the Motor Pool Fund is due to unanticipated expenses/repairs relative to the Refuse vehicles. This issue will be addressed through increased chargebacks next fiscal year. ,2 . C I T Y OF S A N B E R N A R D I N O INTEROFFICE MEMORANDUM CITY ADMINISTRATORS OFFICE DATE: February 20, 1996 TO: Ways and Means Committee FROM: Fred Wilson, Assistant City Administrator SUBJECT: Utility Users Tax Revenues COPIES: Mayor; City Administrator; Finance Director ------------------------------------------------------------------ The mid-year budget review document included reference to a proposed rate reduction by SCE of approximately 5% in March with an additional one time rebate in June. I want to emphasize that these rate reductions are only under consideration by SCE at this time. No official statements have been made to confirm these changes. ` In discussions with SCE representatives, the rate reductions were mentioned. The possible rate reductions were included in the mid-year report in an effort to keep the Committee informed of any budgetary issues. We will continue to monitor this issue and apprise the Committee of 4W)WILSON Assistant City Administrator FAW/md CITY OF SAN BERNARDINO ESTIMATED REVENUES AND EXPENDITURES MIDYEAR FISCAL YEAR 1995-1996 GENERALFUND VARIANCE FY 1995-96 FY 1995-96 FAVORABLE/ BUDGET EST ACTUAL (UNFAVORABLE ---------- ---------- ------------- ESTIMATED FUND BALANCE 7-1-95: 2,961,100 3,073,500 112,400 ESTIMATED REVENUE: Property Taxes $6,823,000 $6,942,000 119,000 Other Taxes 40,401,500 38,994,800 (1,406,700) Licenses & Permits 4,928,700 4,988,500 59,800 Fines and Penalties 578,500 534,000 (44,500) Use of Money & Property 717,600 1,326,600 609,000 Intergovernmental 10,156,900 10,141,000 (15,900) Charges for Services 2,018,300 2,073,700 55,400 Miscellaneous 2,271,500 2,193,900 (77,600) Total Estimated Revenues $67,896,000 $67,194,500 ($701,500) TOTALTRANSFERSIN: $7,089,600 $7,188,600 99,000 TOTAL ESTIMATED FUNDS AVAILABLE: $77,946,700 $77,456,600 ($490,100) ESTIMATED EXPENDITURES: Mayor $666,000 $639,500 26,500 Common Council 356,500 356,500 0 City Clerk 1,062,400 956,400 106,000 City Treasurer 20,200 20,200 0 City Attorney 1,734,600 2,024,300 (289,700) General Government 707,200 617,200 90,000 City Administrator 704,200 667,700 36,500 Civil Service 310,900 308,700 2,200 Personnel 375,000 375,000 0 Finance 1,227,500 1,207,200 20,300 Planning & Building Services 3,437,400 3,522,500 (85,100) Fire 15,054,100 15,197,200 (143,100) Police 32,137,200 31,837,400 299,800 Public Works 2,754,000 2,498,100 255,900 Facilities Management 3,309,300 3,210,900 98,400 Parks, Recreation, &Comm Service 5,142,300 5,114,300 28,000 Public Services 4,223,500 4,072,200 151,300 Total Estimated Expenditures $73,222,300 $72,625,300 $597,000 TOTAL TRANSFERS OUT: 3,454,500 3,356,600 97,900 TOTAL ESTIMATED DEDUCTIONS: $76,676,800 $75,981,900 $694,900 ESTIMATED FUND BALANCE 6-30-96: $1,269,900 $1,474,700 $204,800 'Fund balance and expenditure numbers include Continuing Appropriations and Encumbrance Carry Overs from FY 1994-95. CITY OF SAN BERNARDINO MIDYEAR GENERAL FUND REVENUE REPORT FISCAL YEAR 1995-1996 ACTUAL DEC YTD BUDGET FY96 REVISED OVER/(UNDER DESCRIPTION 1994-1995 FY95-96 FY95-96 % CO FY 95-96 ORIG BUDGET TAXES --------- Sales Tax 19,431,990 8,846,321 20,498,000 43% 20,400,000 (98,000) Utility User's Tax 15,135,857 7,063,521 16,329,100 43% 14,971,400 (1,357,700) Property Tax 6,889,330 3,538,523 6,823,000 52% 6,942,000 119,000 Franchise Tax 1,579,328 276,017 1,680,000 16% 1,662,000 (18,000) Transient Occupancy Tax 1,399,204 591,474 1,414,400 42% 1,470,400 56,000 Sales Tax Safety 441,475 133,571 350,000 38% 370,000 20,000 Real Prop. Transfer Tax 132,422 54,351 130,000 42% 121,000 (9,000) Total Taxes 45,009,606 20,503,778 47,224,500 43% 45,936,800 (1,287,700) LICENSES AND PERMITS Business Registrations 3,703,484 1,266,132 3,681,500 34% 3,796,500 115,000 Building Permits 337,219 213,842 473,200 45% 440,000 (33,200) Mechanical Permits 141,173 71,526 170,000 42% 178,000 8,000 On Site Permits 171,868 85,477 186,600 46% 190,000 3,400 On Site Plan Check 103,146 28,931 126,500 23% 80,000 (46,500) Construction Permits 85,835 10,789 75,000 14% 76,000 1,000 EMS Membership 23,544 19,793 60,000 33% 60,000 0 Fire Licenses/Permits 50,535 29,746 52,300 57% 55,000 2,700 Street Cut Permits 42,829 7,461 44,000 17% 15,000 (29,000) Mobile Home Park Permits 26,591 9,965 26,200 38% 26,200 0 Misc Licenses& Permits 4,075 14,415 6,000 240% 25,000 19,000 Misc City Clerk Permits 30,298 22,815 2,400 951% 30,000 27,600 Misc Planning Lic/Permit 15,008 5,480 17,000 32% 10,800 (6,200) Grading Permits 3,825 2,492 8,000 31% 6,000 (2,000) Total License& Permit 4,739,430 1,788,864 4,928,700 36% 4,988,500 59,800 FINES AND PENALTIES Parking Citations 471,239 198,178 430,000 46% 400,000 (30,000) General Fines 775,176 68,216 130,000 52% 130,000 0 Vehicle Abatement Fines 7,438 1,905 18,500 0% 4,000 (14,500) ---------- ---------- -------- -- ---------- ------- Total Fines/Penalties 1,253,853 268,299 578,500 46% 534,000 (44,500) USE OF MONEY AND PROPERTY Interest Earnings 1,385,724 42,129 300,000 14% 852,000 552,000 Land & Building Rental 295,257 222,648 240,000 93% 240,000 0 Parking Rental Fee 44,781 1,961 64,000 3% 64,000 0 Sale of Property 225,966 53,949 110,000 49% 167,000 57,000 Vending Machine Commission 1,387 1,744 3,600 48% 3,600 0 Total Money & Property 1,953,115 322,431 717,600 45% 1,326,600 609,000 INTERGOVERNMENTAL Motor Vehicle In Lieu 6,481,836 2,566,519 6,600,000 39% 6,700,000 100,000 EDA Reimbursement 1,793,368 876,399 2,621,900 33% 2,401,500 (220,400) Sewer In Lieu Fee 0 0 304,000 0% 304,000 0 Homeowner's Exemption 148,675 26,201 150,000 17% 150,000 0 POST 145,449 29,066 120,000 24% 78,000 (42,000) State-Mandated Costs 78,991 3,376 60,000 6% 150,000 90,000 1 ,5 . CITY OF SAN BERNARDINO MIDYEAR GENERAL FUND REVENUE REPORT FISCAL YEAR 1995-1996 ACTUAL DEC YTD BUDGET FY96 REVISED OVER/(UNDER DESCRIPTION 1994-1995 FY95-96 FY95-96 % CO FY 95-96 ORIG BUDGET Water Reimbursement 68,764 50,636 105,000 48/0 170,000 65,000 SBIAA Reimbursement 135,197 36,178 130,000 28% 95,000 (35,000) State Aid-Civil Defense 54,865 13,408 40,000 34% 46,000 6,000 Highland-Cross Guards 20,788 0 0 0% 0 0 Off-Highway Vehicle Tax 1,023 0 2,000 0% 1,000 (1,000) Trailer Coach Lic 2,464 84 4,000 2% 2,500 (1,500) State Aid-Disaster 12,836 37,165 20,000 0% 43,000 23,000 Totallntergoverment 8,944,256 3,639,052 10,156,900 36% 10,141,000 (15,900) CHARGES FOR SERVICES Plan Check Fee 344,854 116,439 296,000 39% 250,000 (46,000) EMS User Fee 292,499 154,128 320,000 48% 320,000 0 Storm Drain Utility Fee 257,520 152,912 250,000 61% 280,000 30,000 Weed Abatement 306,557 136,151 278,900 49% 300,000 21,100 Building Demolition 377,365 242,092 280,000 86% 362,000 82,000 Planning Develp Project 83,721 34,740 80,000 43% 80,000 0 Alarm System Fee 33,042 24,978 30,300 82% 45,000 14,700 Misc Public Work Charges 28,652 30,598 53,000 58% 65,000 12,000 Building Permit Review 16,559 1,728 30,000 6% 5,000 (25,000) Non-Resident Fees 5,475 2,642 5,000 53% 6,000 1,000 Plan Review Fee 42,139 25,856 36,000 72% 43,000 7,000 Swimming Pool Fee 61,637 56,629 70,000 81% 70,000 0 Sturges Rental/Lease 30,180 1,337 0 0% 0 0 Planning Environmental 22,489 3,368 15,000 22% 8,000 (7,000) Non Subdivision Str Imp 37,567 10,444 30,000 35% 23,000 (7,000) Class Registration Fee 17,747 4,217 18,000 23% 9,000 (9,000) Planning Subdivision 25,195 6,200 33,000 19% 15,000 (18,000) Park Energy Fee 20,983 10,674 20,000 53% 20,000 0 Program/Facility Use Fee 76,080 31,073 50,000 62% 60,000 10,000 Misc. Planning/Building 31,961 8,816 17,000 52% 17,000 0 Vehicle Towing Fee 0 9,900 50,000 20% 24,900 (25,100) Utility Collection Fee 9,418 3,824 10,000 38% 8,000 (2,000) Public Wk Subdivision 53,979 45 31,000 0% 30,000 (1,000) Signal Maint/Energy Fee 31,371 0 7,000 0% 8,000 1,000 Str Light Energy Fee 22,950 5,610 5,000 112% 20,000 15,000 Election Filing/Copies 0 4,767 3,100 0% 4,800 1,700 Total Charges 2,229,940 1,079,168 2,018,300 53% 2,073,700 55,400 MISCELLANEOUS Water Fund Contr. 1,414,602 744,943 1,450,000 51% 1,415,000 (35,000) Admin Service Charge 896,104 184,200 184,200 100% 184,200 0 Misc. Other Revenue 346,220 84,176 220,000 38% 180,000 (40,000) Off Track Betting 203,918 85,362 215,000 40% 190,000 (25,000) Sale of Photos 66,764 30,732 63,900 48% 51,100 (12,800) Refuse Space Rental 41,000 41,000 41,000 100% 41,000 0 Police Misc. Receipts 45,697 32,654 33,500 97% 58,600 25,100 Misc Public Sery Receipt 12,813 11,882 15,000 79% 20,000 5,000 Property Auction 5,445 17,471 0 08 18,000 18,000 Restitutions 3,651 20 2,000 0% 100 (1,900) Litigation 6,250 2,265 5,000 0% 5,000 0 (0 CITY OF SAN BERNARDINO MIDYEAR GENERAL FUND REVENUE REPORT FISCAL YEAR 1995-1996 ACTUAL DEC YTD BUDGET FY96 REVISED OVER/(UNDER DESCRIPTION 1994-1995 FY95-96 FY95-96 % CO FY 95-96 ORIG BUDGET Drunk Driver Reimburmt. 9,809 2,626 11,900 22% 4,400 (7,500) Refunds & Rebates 62,603 11,021 25,000 0% 23,000 (2,000) Booking Fee Reimb. 1,225 754 2,000 0% 1,300 (700) Investigation Fee 3,980 1,150 3,000 38% 2,200 (800) Total Miscellaneous 3,120,081 1,250,256 2,271,500 55% 2,193,900 (77,600) TOTAL GENERAL FUND 67,250,281 28,851,848 67,896,000 42% 67,194,500 (701,500) CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTION FISCAL YEAR 1995 - 1996 TRANSFERS - IN TO GENERAL FUND: *From Special Gas Tax For - 2,205,000 Street Maintenance *From Traffic Safety For- 80,100 Police Costs *From 1/2 Cent Sales & Road Tax For - 200,000 Administration *From Cultural Development Fund For - 240,000 Funding Fine Arts and Civic and Promotional Costs *From Traffic Systems Constructions For- 25,000 Administration *From Parking District For - 66,600 Debt Service Payment *From Health Insurance Fund For- 700,000 Remove Excess Reserve *From SB 300 For- 50,000 Administration *From Storm Drain Construction For- 230,500 Administration *From Transportation Fund For- 250,000 Reimbursement for CNG Vehicles *From Telephone Support For- 46,000 Telephone Commission & Rebates *From Refuse Fund For - 1,326,200 Administration *From Sewer Line Construction - 50,000 Administration *From Sewer Line Maintenance Fund For- 1,719,200 Maintenance on Sewer Lines 1,368,700 Administration 350,500 TOTAL TRANSFERS INTO GENERAL FUND $7,188,600 CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTION FISCAL YEAR 1995 - 1996 TRANSFERS - IN TO ANIMAL CONTROL FUND: *From General Fund For - 230,400 Operating Costs TO LIBRARY FUND: *From General Fund For - 2,597,300 Operating Costs TO MIS FUND: *From General Fund For - 34,000 Operating Costs TO TELECOMMUNICATIONS: *From General Fund For- 339,100 Operating Costs TO PUBLIC PARK EXTENSION: *From General Fund For - 48,000 Park Facilities Improvements TO PARKING DISTRICT: *From Parking & Business Improvement For- 98,300 Administration TO CERTIFICATES OF PARTICIPATION: *From General Fund For- 107,800 CAD System TO DEBT SERVICE FUND: *From Telecommunications For - 187,000 COP Payment TO CONSTRUCTION FUND: 15,000 *From 1/2 Cent Sales Tax For - Grant Matching Funds TOTAL OTHER FUNDS $3,656,900 GRAND TOTAL TRANSFERS-IN $10,845,500 CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 1995- 1996 TRANSFERS - OUT FROM GENERAL FUND: *To Aniamal Control Fund For- $230,400 Operating Costs *To Library Fund For- 2,597,300 Operating Costs *To MIS Fund For- 34,000 Operating Costs *To Telecommunications For- 339,100 Operating Costs *To Public Park Extension For- 48,000 Park Facilities Improvements *To Certificates of Participation For- 107,800 CAD System TOTAL GENERAL FUND $3,356,600 FROM TELECOMMUNICATIONS FUND: *To Debt Service Fund For- 187,000 Certificates of Participation *To General Fund For- 46,000 Telephone Commission & Rebates FROM SPECIAL GAS TAX: *To General Fund For- 2,205,000 Street Maintenance Costs FROM TRAFFIC SAFETY: *To General Fund For- 80,100 Police Costs FROM HEALTH INSURANCE FUND: *To General Fund For- 700,000 Remove Excess Reserve FROM 1/2 CENT SALES AND ROAD TAX: *To General Fund For- 200,000 Administration of Fund *To Construction Fund For- 15,000 Grant Match i a . CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 1995 - 1996 TRANSFERS- OUT FROM PARKING & BUSINESS IMPROVEMENT *To Parking District For- 98,300 Administration of District FROM PARKING DISTRICT FUND *To General Fund For- 66,600 Debt Service Payment FROM CULTURAL DEVELOPMENT FUND *To General Fund For- 240,000 Fine Arts& Civic Promotional Costs FROM TRAFFIC SYSTEMS CONSTRUCTION *To General Fund For- 25,000 Administration of Fund FROM SIB 300 *To General Fund For- 50,000 Administration of Fund FROM STORM DRAIN FUND *To General Fund For- 230,500 Administration of Fund FROM TRANSPORTATION FUND *To General Fund For- 250,000 Reimbursement for CNG Vehicles FROM REFUSE FUND *To General Fund For- 1,326,200 Administration FROM SEWER LINE CONSTRUCTION *To General Fund For- 50,000 Administration FROM SEWER LINE MAINTENANCE FUND 1,719,200 *To General Fund For- Maintenance on Sewer Lines 1,368,700 Administration 350,500 TOTAL OTHER FUNDS $7,488,900 CITY OF SAN BERNARDINO DETAIL OF INTERFUND TRANSACTIONS FISCAL YEAR 1995 - 1996 TRANSFERS - OUT GRAND TOTAL TRANSFERS-OUT $10,845,500 CITY OF SAN BERNARDINO SUMMARY OF REVENUES,EXPENDITURES,AND TRANSFERS MIDYEAR FISCAL YEAR 1995-1996 ADDITIONS AVAILABLE DEDUCTIONS ESTIMATED FUND BALANCE FOR BUDGET TOTAL FUND BALANCE FIND ITITLE 1-LSS REVENUES TRANSFERIN PURPOSES EXPENDITURES TRANSPER OUT DEDUCTIONS M'. 001 GENERAL FUND 3,073,500 67,194,500 7,188,600 17,456,600 72,625,300 3,356,600 75,981,900 1,476,700 SPECIAL REVENUE FUNDS: 105 LIBRARY 63,200 179,000 2,597,300 2,039,500 2,823,300 0 2,023,300 16,200 106 CEMETERY (44,800) 202,500 0 157,700 246,100 0 248,100 (90,400) 107 CABLE TELEVISION 79,000 48,600 339,100 466,700 452,600 0 462,400 14.300 108 ASSET FORFEITURE 335,000 158,500 0 493,500 238,200 0 238,200 255,300 109 PARKING 8 BUSINESS IMPROVMT 19,600 145,500 0 165,100 32,400 98,300 130,700 34,400 110 PARKING DISTRICT 160,300 184,000 98,300 442,600 325,100 66,600 391,700 50,900 111 TRANSPORTATION 409,500 165,000 0 574,500 297,000 250,000 547,000 27,500 124 ANIMAL CONTROL 110,600 624,900 230,400 965,900 960,900 0 960,900 5,000 126 SPECIAL GAS TAX 1,326,400 3,627,000 0 4,953,400 978,900 2,205,000 3,183,900 1,769,500 127 REFUSE 2,109,900 13,784,000 0 15,893,900 13,272,000 1,326,200 14,598,200 1,295,700 128 TRAFFIC SAFETY 0 80,100 0 80,100 0 80,100 80,100 0 129 112 CENT SALES 8 ROAD TAX 182,500 1,200,000 0 1,382,500 703,100 215,000 918,100 464,400 130 FISCALINI FIELD (85,300) 25,000 0 (60,300) 60,000 0 60,000 (120,300) 131 SB 300 321,500 200,000 0 521,500 24'900 50,000 296,900 224,600 132 SEWER LINE MAINE 2,208,800 1,382,400 0 3,591,200 296,800 1,719,200 2,016,000 _1,575,200 TOTAL SPECIAL REVENUE FUNDS 7,196,200 22,006,600 3,265,100 32,467,800 20,935,100 6,010,400 26,945,500 5,522,300 CAPITAL PROJECT FUNDS: 241 PUBLIC PARK EXTENSION 97,900 0 4$000 145,900 13,200 0 13,200 132,700 242 STREET CONSTRUCTION 1,036,200 3,479,800 15,000 4,531,000 4,531,000 0 4,531,000 0 243 PARK CONSTRUCTION 973,700 241,000 0 1,214,700 1,214,700 0 1,214,700 0 244 CEMETERY CONSTRUCTION 16,200 6,000 0 22,200 200 0 200 22,000 245 SEWER LINE CONSTRUCTION 6,179,500 295,000 0 6,474,500 6,424,500 50,000 6,476,500 0 246 INDIAN BINGO SETTLEMENT 463,100 3,000 0 466,100 466,100 0 466,100 0 247 CULTURAL DEVELOPMENT FEE 0 270,000 0 270,000 0 240,000 240,000 10,000 248 STORM DRAIN CONSTRUCTION 3,393,200 332,000 0 3,725,200 3,494,700 230,500 3,725,200 0 249 CERTIFICATES OF PARTICIPATION (600( 0 294,800 294,200 294,20D 0 294,200 0 250 TRAFFIC SYSTEMS CONSTRUCTION 384,200 212,000 0 596,200 571,200 25,000 596,200 0 257 STREET LIGHTISWEEPING DISTRICT 402,400 4.600,000 0 5,002,400 3,090,900 0 -3,890,900 -1,111,500 TOTAL CAPITAL PROJECT FUNDS 12,945,800 9,438,800 357,800 22,742,400 20,900,700 545,500 21,446,200 1,296,200 INTERNAL SERVICE FUNDS: 629 LIABILITY INSURANCE (066,000) 2,349400 0 148],600 2,150200 0 2,156,200 (fiT6,800) 630 TELEPHONE SUPPORT 134,100 1002,300 0 1,136,400 856,200 213,000 1,089,200 47,200 631 UTILITY FUND 0 3,458,700 0 3468,700 3,458,700 0 3,458,700 0 635 MOTOR POOL 450,200 3,972,600 0 4,430,000 4,511,100 0 4,511,100 (80,300) 675 HEALTH INSURANCE FUND 829,000 0 0 829,000 0 700,000 700,000 129,000 678 WORKER'S COMPENSATION (5,819,600) 2,183,600 0 (3,436,000) 2,602,200 0 2602,200 (6,038,200) 679 MANAGEMENT INFO SYSTEM 362,700 1,908,200 34,000 2,364900 2,270,100 0 2,270,700 - 94,200 TOTAL INTERNAL SERVICE FUNDS (4,921,600) 15,154,800 34,000 10,261,200 15,857,100 933,000 16,790,100 (6,522,900) TOTAL ALL FUNDS -18.293,900 113_79,600 10_865,500142_9U,000 110,318,200 19.845,500 141,163,700 _1)70,300 i -