HomeMy WebLinkAboutItem 26 - Fiscal Year 2022-23 Mid-Year Appropriation Requests Finance and Management Services
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Item # 26
City of Santa Ana
20 Civic Center Plaza, Santa Ana, CA 92701
Staff Report
April 4, 2023
TOPIC: Fiscal Year 2022-23 Mid-Year Appropriation Requests
AGENDA TITLE
Fiscal Year 2022-23 Mid-Year Appropriation Requests
RECOMMENDED ACTION
1. Approve the recommended Appropriation Adjustments. (Requires five affirmative
votes)
EXECUTIVE SUMMARY
On February 21, 2023, the City Council received the Mid-Year Budget Update
presentation. On March 21, 2023, the City Council received and filed the report,
adopted resolutions to effect workforce changes, and continued consideration of the
recommended appropriation adjustments to the April 4 agenda.
A summary of the General Fund budget follows:
DISCUSSION
The Mid-Year report is an opportunity for staff to present updated revenue estimates
and recommendations for appropriation adjustments, based on information received
after the City Council adopted the budget in June 2022. The City’s budget ledger
already includes the increased revenue estimates presented on February 21, as no City
Council action was required.
FY22-23 Budget
Updated with First
Quarter Report on
November 15, 2022
Proposed Mid-Year
Adjustments Updated Estimate
Begi nning Balance at July 1, 2022 $113,509,544 $0 $113,509,544
Revenue Esti mate $391,552,940 $7,200,000 $398,752,940
Appropri ated Spending ($406,880,124)(4,079,260)($410,959,384)
Pension Trust Set-Aside ($7,748,811)$0 ($7,748,811)
Estimated Ending Balance at
June 30,2023
$90,433,549 $3,120,740 $93,554,289
Less 18% Reserve 70,479,529 1,296,000 $71,775,529
Estimated Spendable Balance 19,954,020 1,824,740 $21,778,760
Fiscal Year 2022-23 Mid-Year Budget Appropriation Requests
April 4, 2023
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The purpose of this report is to continue the staff recommendation for appropriation
adjustments for further City Council consideration.
General Fund Expenditures
Recommended appropriation adjustments to General Fund expenditures follow.
Finance Staff Retirements
Two long-term Finance employees (36 years and 39 years) filed for retirement in
December 2022. During budget preparation, staff did not know they would retire during
FY 2022-23. The accrued leave-time cash-outs totaled $201,260. The Finance
department budget cannot absorb the significant additional expenditure that was
compliant with labor agreements, and staff requests a budget increase accordingly.
Santa Ana Zoo’s Giant River Otter/Primate Trails
Staff requests $1.3 million for additional zoo improvements to utilize the contractor
already onsite for the giant river otter habitat. The additional improvements will relocate
three primate species from the north end of the zoo and remove the antiquated habitats
for the upcoming primate forest project. Both improvements are part of the Master Plan.
The requested funding will also address the lighting deficiency in the area.
Debt Service for 800 MHz Communication System
During FY 2022-23 budget preparation, staff inadvertently omitted a $23,000 principal
payment for the 800 MHz communication system used by multiple departments in the
City. Staff requests an adjustment to correct the error.
Museum Building Capital Repairs
The FY 2022-23 budget includes funding to reimburse Bowers Museum for capital
repairs to the City-owned building, as allowed by the City’s agreement with the
museum. The final request from Bowers, based on documented support for the
reimbursement, necessitates another $25,000 of funding. Staff recommends an
appropriation adjustment accordingly.
Orange County Pride Parade & Festival Sponsorship
The City received a donation request for the Orange County Pride Parade & Festival
held in Santa Ana in June. Staff requests an appropriation of $30,000 to sponsor the
event.
Backfill for Gas Tax Revenue Loss
The state imposes Gas Tax on a cents-per-gallon basis and allocates a portion to the
city. Gas Tax is not a percentage of sales. Therefore, when gas prices escalate and
drivers purchase fewer gallons of gas, the City’s Gas Tax revenue decreases. The most
recent Gas Tax estimates from the League of California Cities Fiscal Policy Advisor
indicate the City’s share will approximate $14.7 million. The FY 2022-23 budgeted
Fiscal Year 2022-23 Mid-Year Budget Appropriation Requests
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revenue estimate was $17.2 million, based on previous League information, which
supports decreasing the budget estimate by $2.5 million.
To ensure the City’s right-of-way maintenance services are not impacted, staff
recommends a $2.5 million General Fund appropriation to cover the shortfall. If
approved, expenditures for the Fairview Bridge & Street Improvements, Traffic Signal
Maintenance, Median Landscaping, and Roadway Maintenance expenditures will move
to the General Fund. Increasing General Fund spending for right-of-way maintenance
improves the City’s ability to comply with the Orange County Transportation Authority
Maintenance of Effort for Measure M2 funding.
Other Funds
Cannabis Public Benefit Fund
The FY 2021-22 Cannabis Public Benefit Fund budget included $1,287,990 for the
Newhope Library Renovation, and the FY 2022-23 budget included $1,110,730. Due to
project scope enhancements, the Library requests an additional $1,150,000 of one-time
money from this fund for the Newhope Library Renovation, including replacement of
existing end-of-life HVAC systems and units, critical upgrades to electrical systems and
cabling, and modern technology improvements in the new Media Lab and existing large
meeting room that will help bridge the digital divide. The City expects to solicit
construction bids in June for a target completion date of May 2024. After absorbing the
potential revenue shortfall reported to City Council on October 4, 2022 due to Cannabis
tax rate changes, the estimated fund balance is approximately $2.8 million, which is
sufficient to cover the recommended $1,150,000 appropriation adjustment.
Restricted Fund Adjustments
The City receives updated information after the beginning of the fiscal year for various
restricted funding sources. Examples include the Civic Center Authority adopting the
budget after June, and update to federal monies available for various programs. Staff
recommends a series of adjustments to resize restricted-money appropriations to
available balances and authorizations. The details of these adjustments are included in
Exhibit 1.
FISCAL IMPACT
The General Fund fiscal impact appears at the beginning of this report. Exhibit 1
includes the line-item changes to revenue estimates and recommended appropriation
adjustments. Exhibit 2 includes the estimated June 30, 2023 fund balance for all funds,
including the revenue impacts and recommendations covered in this report.
EXHIBIT(S)
1. Line Item Changes to Revenue Estimates and Recommended Adjustments
2. Updated FY 2022-23 Fund Balance Summary for All Funds
Fiscal Year 2022-23 Mid-Year Budget Appropriation Requests
April 4, 2023
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Submitted By: Kathryn Downs, FMSA Executive Director
Approved By: Kristine Ridge, City Manager
Line Item Changes to Revenue Estimates and Recommended Appropriation Adjustments
EXHIBIT 1
Description Account Revenue Spending
Utility Users Tax (UUT) - Natural Gas 01102002-50032 1,000,000$
Utility Users Tax (UUT) - Electricity 01102002-50031 2,000,000$
Building Plan Check 01116002-53600 2,000,000$
Investment Earnings 01102002-58000 2,200,000$
Finance Staff Retirements 01110130-61010 135,800$
Finance Staff Retirements 01110131-61010 65,460$
Debt Service for 800MHz Communication System 01116500-67200 23,000$
Museum Building Capital Repairs 01112030-69135 25,000$
Right-of-way maintenance to cover Gas Tax revenue reduction 01117XXX-6XXXX 2,500,000$
Santa Ana Zoo improvements for Giant River Otter/Primate Trails 01113220-66XXX 1,300,000$
Orange County Pride Parade & Festival - June 2023 01105015-62300 30,000$
General Fund Totals 7,200,000$ 4,079,260$
Cannabis Public Benefit Fund - Newhope Library 01211020-66200 1,150,000$
Gas Tax expenditure reduction 02917XXX-6XXXX (2,500,000)$
Other Restricted Fund Adjustments:
Bristol Street Improvements - update funding source 02917660-66220 (4,000,000)$
Bristol Street Improvements - update funding source 05917663-66220 4,000,000$
Clean Air money available for 3 charging stations 03117101-66400 100,000$
Project fees for project monitoring 05317021-62340 150,000$
NPDES fees for settlement & Fairview/Sunflower storm drain 05717640-62300 420,000$
New street impact fee from refuse hauler - move account 05917660-66220 2,666,666$
New street impact fee from refuse hauler - move account 06917019-66220 (2,666,666)$
Re-appropriate Facilities Condition Assessment 07317100-62300 300,000$
Move & adjust Civic Center Authority budget to match adopted 07414400-6XXXX (603,446)$
Move & adjust Civic Center Authority budget to match adopted 07417655-6XXXX 537,970$
Move the accounting for CNG operations 07517100-63301 (40,000)$
Move the accounting for CNG operations 07617102-63301 40,000$
Reduce past-years set-aside training budget to remaining available 08809050-62300 (11,573)$
Federal money adjustment for WORK center 12318752-6XXXX 39,972$
Federal money adjustment for WORK center 12318753-6XXXX 515,309$
Federal money adjustment for WORK center 12318754-6XXXX 550,772$
Federal money adjustment for WORK center 12318756-6XXXX (93,972)$
Federal money adjustment for WORK center 12318763-6XXXX 116,317$
Federal money available for emergency services 12514407-6XXXX 2,047,580$
Federal money available for emergency services 12514491-61XXX 168,561$
Adjust public safety grant spending to amount available 12714406-61040 (6,789)$
Adjust public safety grant spending to amount available 12714409-61000 (19,016)$
Federal money available for restricted law enforcement 12814409-6XXXX 103,807$
Federal money available for restricted law enforcement 12814417-61040 20,039$
Federal money available for housing assistance 13618760-69158 17,610$
Appropriate remaining federal COVID money for housing 15718760-62300 428$
Adjust planning grants spending to amounts available 15816500-6XXXX (172,170)$
Adjust federal traffic safety spending to the amount available 16514414-61040 (32,697)$
Asset seizure money available for spending 16614450-6XXXX 242,170$
Move developer fee spending for new Harbor Specific Plan 31113260-66220 (2,383,974)$
Move developer fee spending for new Harbor Specific Plan 31413260-66220 (528,039)$
Move developer fee spending for new Harbor Specific Plan 31513260-66220 2,912,013$
Inclusionary housing fees available for affordable housing svcs 41718820-62300 283,020$
Fund
Number Fund Name Beginning Balance FY 22-23
Revenues
FY 22-23
Transfers In
FY 22-23 Total
Resources
FY 22-23
Expenditures
FY 22-23
Transfers Out
FY 22-23
Total Uses
Change in Fund
Balance
Estimated Ending
Fund Balance
GENERAL FUND
011 GENERAL FUND 144,163,846 399,302,940 - 399,302,940 (382,768,612) (51,403,070) (434,171,682) (34,868,742)109,295,100
General Fund Total 144,163,846 399,302,940 - 399,302,940 (382,768,612) (51,403,070) (434,171,682) (34,868,742) 109,295,100
SPECIAL REVENUE - GENERAL FUND
012 CANNABIS PUBLIC BENEFIT FUND 25,137,682 - 14,233,300 14,233,300 (34,253,291) - (34,253,291) (20,019,991)5,117,690
016 CASP CERTIFICATION & TRAINING 345,932 85,000 - 85,000 (85,000) - (85,000) -345,930
021 CATV FUND 1,783,304 250,000 - 250,000 (250,000) - (250,000) -1,783,300
022 PRCSA FEE & DONATION 1,012,093 - - - (975,735) - (975,735) (975,735)36,360
051 CAPITAL OUTLAY FUND 4,525,792 1,023,500 292,000 1,315,500 (5,200,189) - (5,200,189) (3,884,689)641,100
053 CITY SERVICES 1,723,211 3,621,520 - 3,621,520 (3,771,520) - (3,771,520) (150,000)1,573,210
100 SECTION 457 FIDUCIARY ADMIN 103,634 67,300 - 67,300 (93,000) - (93,000) (25,700)77,930
110 STRONG MOTION INSTRUMENTATION 101,699 16,000 - 16,000 (16,000) - (16,000) -101,700
120 FIRE FACILITIES FUND 2,560,965 780,100 - 780,100 (2,728,100) - (2,728,100) (1,948,000)612,960
121 SPECIAL REPAIR/DEMOLITION 651,447 160,000 - 160,000 (160,000) - (160,000) -651,450
Special Revenue - General Fund Total 37,945,758 6,003,420 14,525,300 20,528,720 (47,532,835) - (47,532,835) (27,004,115) 10,941,630
GRANT FUNDS
031 AIR QUALITY IMPR. (AB 2766)1,678,310 785,268 - 785,268 (2,100,734) (7,050) (2,107,784) (1,322,516)355,790
122 EMERGENCY & HEALTH GRANTS 4,296,361 12,849,751 - 12,849,751 (12,318,007) (13,393) (12,331,400) 518,351 4,814,710
123 WORKFORCE INVESTMENT ACT (412,321) 4,900,929 - 4,900,929 (4,427,618) (60,990) (4,488,608) 412,321 -
124 ORANGE COUNTY SSA GRANTS 1,201,336 3,733,474 - 3,733,474 (3,722,674) (10,800) (3,733,474) -1,201,340
125 OES UASI (623,736) 9,781,134 - 9,781,134 (9,157,201) - (9,157,201) 623,933 200
127 D.O.J. GRANT FUND 16,005 434,782 - 434,782 (434,782) - (434,782) -16,010
128 POLICE BLOCK GRANTS 1,299,220 1,001,434 - 1,001,434 (1,870,401) - (1,870,401) (868,967)430,250
130 HOME PROGRAM FEDERAL GRANT 2,366,375 8,038,907 - 8,038,907 (9,556,849) (9,610) (9,566,459) (1,527,552)838,820
135 COMMUNITY DEV BLOCK GRANT (1,417,933) 18,320,797 - 18,320,797 (16,769,572) (107,670) (16,877,242) 1,443,555 25,620
136 HOUSING AUTHORITY-VOUCHER HAP (171,857) 42,504,227 - 42,504,227 (42,332,370) - (42,332,370) 171,857 -
137 HOUSING AUTHORITY- MAINSTREAM - 2,427,940 - 2,427,940 (2,427,940) - (2,427,940) - -
138 HOUSING AUTHORITY- MS5 (36,509) 2,357,600 - 2,357,600 (2,357,600) - (2,357,600) -(36,510)
139 HOUSING AUTHORITY-NEW CONSTR 145,833 360,230 - 360,230 (360,000) (230) (360,230) -145,830
140 HOUSING AUTHORITY-VOUCHER ADM 2,349,174 4,539,380 - 4,539,380 (4,452,386) (91,940) (4,544,326) (4,946)2,344,230
142 NSP FEDERAL GRANT 1,556,628 228,498 - 228,498 (1,644,000) - (1,644,000) (1,415,502)141,130
145 RENTAL REHABILITATION GRANT 396,231 - - - (38,653) - (38,653) (38,653)357,580
152 PUBLIC LIBRARY GRANT FUND 409 9,339,901 - 9,339,901 (9,339,901) - (9,339,901) - 410
157 HSG ADMIN CARES ACT COVID-19 428 - - - (428) - (428) (428)-
158 PLANNING GRANTS PROGRAM (218,831) 10,567,889 - 10,567,889 (10,199,699) - (10,199,699) 368,190 149,360
165 OFFICE OF SAFETY GRANT 147,874 916,406 - 916,406 (900,306) - (900,306) 16,100 163,970
169 RECREATION GRANTS FUND 545,223 300,640 - 300,640 (304,727) - (304,727) (4,087)541,140
179 ARPA EHV HAP 416,414 768,187 - 768,187 (1,184,601) - (1,184,601) (416,414)-
180 ARPA EHV ADMIN FEES 184,861 267,180 - 267,180 (296,281) - (296,281) (29,101)155,760
181 AMERICAN RESCUE PLAN ACT 115,979,208 99,531,883 - 99,531,883 (115,979,235) - (115,979,235) (16,447,352)99,531,860
182 HOME-ARP PROGRAM FEDERAL GRANT - 6,201,228 - 6,201,228 (6,201,228) - (6,201,228) - -
183 ARPA - CA FOR ALL YOUTH WDP - 4,497,520 - 4,497,520 (4,497,520) - (4,497,520) - -
Grant Funds Total 129,698,705 244,655,185 - 244,655,185 (262,874,713) (301,683) (263,176,396) (18,521,211) 111,177,500
Estimated Spendable Fund Balance Summary
Fiscal Year 2022-2023
EXHIBIT 2
Fund
Number Fund Name Beginning Balance FY 22-23
Revenues
FY 22-23
Transfers In
FY 22-23 Total
Resources
FY 22-23
Expenditures
FY 22-23
Transfers Out
FY 22-23
Total Uses
Change in Fund
Balance
Estimated Ending
Fund Balance
Estimated Spendable Fund Balance Summary
Fiscal Year 2022-2023
OTHER RESTRICTED FUNDS
020 OTS-TRAFFIC OFFENDER PROGRAM 33,912 55,360 - 55,360 (55,360) - (55,360) - 33,910
023 INMATE WELFARE FUND 1,811,407 2,299,510 - 2,299,510 (2,299,510) - (2,299,510) - 1,811,410
024 POLICE ACTIVITIES & PROGRAMS (143,559) 565,320 - 565,320 (565,270) - (565,270) 50 (143,510)
026 CRIMINAL ACTIVITIES FUND 144,634 - - - (70,520) - (70,520) (70,520)74,110
029 SPECIAL GAS TAX 27,033,527 14,742,582 - 14,742,582 (7,722,442) (33,402,894) (41,125,336) (26,382,754)650,770
074 CIVIC CENTER MAINTENANCE (275,075) 3,929,669 1,179,400 5,109,069 (4,774,734) (13,200) (4,787,934) 321,135 46,060
133 HOUSING AUTHORITY-ISSUER FEE 2,741,131 70,000 - 70,000 (128,790) (1,300) (130,090) (60,090)2,681,040
166 US DOJ ASSET FORFEITURE FUND 972,304 - - - (1,000,670) - (1,000,670) (1,000,670)(28,370)
167 US TREASURY ASSET FORFEITURE 139,884 - - - (139,280) - (139,280) (139,280)600
177 EMERGENCY RENTAL ASSISTANCE PG 2,667,174 7,487,509 - 7,487,509 (8,133,226) (2,520) (8,135,746) (648,237)2,018,940
178 COVID-19 RESPONSE (137,782) 7,362,219 - 7,362,219 (3,997,089) - (3,997,089) 3,365,130 3,227,350
417 CDA INCLUSIONARY HOUSING FEE 14,841,591 71,120 - 71,120 (4,819,517) (9,900) (4,829,417) (4,758,297)10,083,290
607 HOUSING AUTHORITY LMIHF 4,887,424 770,280 - 770,280 (1,967,270) (12,040) (1,979,310) (1,209,030)3,678,390
655 2018 SERIES TAX ALLOC BOND - - 11,231,650 11,231,650 (11,231,650) - (11,231,650) - -
670 COSA RDA 484,393 - 130,000 130,000 (130,200) - (130,200) (200)484,190
671 COSA RDA OBLIGATION RETIREMENT 10,604,329 11,773,130 - 11,773,130 (411,480) (11,361,650) (11,773,130) - 10,604,330
Other Restricted Funds Total 65,805,292 49,126,699 12,541,050 61,667,749 (47,447,008) (44,803,504) (92,250,512) (30,582,763) 35,222,510
ENTERPRISE FUNDS
027 PARKING FUND 1,088,037 2,281,390 2,873,040 5,154,430 (5,154,430) - (5,154,430) - 1,088,040
056 SANITARY SEWER SERVICE 8,252,906 8,895,300 - 8,895,300 (9,073,415) (250,000) (9,323,415) (428,115)7,824,790
057 FED CLEAN WATER PROTECTION ENT 4,754,649 1,750,000 2,665,800 4,415,800 (7,968,190) (200,000) (8,168,190) (3,752,390)1,002,260
060 WATER REVENUE 45,840,958 73,576,450 - 73,576,450 (74,597,322) (41,452,622) (116,049,944) (42,473,494)3,367,460
066 ACQUISITION & CONSTRUCTION 809,695 8,250,000 40,171,822 48,421,822 (49,231,517) - (49,231,517) (809,695)-
067 REGIONAL TRANSP CENTER 378,256 759,870 1,081,870 1,841,740 (1,777,850) - (1,777,850) 63,890 442,150
068 SANITATION FUND 6,809,184 6,142,900 200,000 6,342,900 (9,338,336) - (9,338,336) (2,995,436)3,813,750
069 REFUSE COLLECTION SERVICE 7,197,102 19,388,856 - 19,388,856 (15,908,080) (3,676,666) (19,584,746) (195,890)7,001,210
Enterprise Funds Total 75,130,786 121,044,766 46,992,532 168,037,298 (173,049,140) (45,579,288) (218,628,428) (50,591,130) 24,539,660
INTERNAL SERVICE FUNDS
070 EQUIPMENT REPLACEMENT FUND 7,942,223 738,700 - 738,700 (2,980,560) - (2,980,560) (2,241,860)5,700,360
073 BUILDING MAINT FUND 2,358,794 5,623,060 - 5,623,060 (5,963,860) - (5,963,860) (340,800)2,017,990
075 FLEET MAINTENANCE/STORES 1,337,207 5,467,310 - 5,467,310 (5,786,720) - (5,786,720) (319,410)1,017,800
076 STORES & PROPERTY CONTROL (210,266) 1,804,100 - 1,804,100 (2,010,290) - (2,010,290) (206,190)(416,460)
080 LIABILITY AND PROPERTY INS FND 16,402,298 11,092,950 4,654,820 15,747,770 (17,960,012) - (17,960,012) (2,212,242)14,190,060
081 EMPLOYEE GROUP INSURANCE 52,314 26,803,910 2,534,580 29,338,490 (29,472,040) - (29,472,040) (133,550)(81,240)
082 WORKERS COMPENSATION FUND 16,700,041 10,101,550 - 10,101,550 (10,061,652) - (10,061,652) 39,898 16,739,940
085 CITY YARD OPERATION (55,328) 1,263,100 - 1,263,100 (1,324,190) - (1,324,190) (61,090)(116,420)
086 PUB WKS ENG/PROJ MGMT (268,310) 8,717,760 10,000 8,727,760 (8,543,170) (113,450) (8,656,620) 71,140 (197,170)
088 QUALITY SERVICE TRAINING 295,927 - - - (295,927) - (295,927) (295,927)-
101 PUB WKS-ADMIN & PLANNING 2,900,641 7,733,700 - 7,733,700 (10,506,430) (94,670) (10,601,100) (2,867,400)33,240
109 INFO SYS STRATEGIC PLAN 12,805,168 8,686,630 - 8,686,630 (17,504,990) - (17,504,990) (8,818,360)3,986,810
Internal Service Funds Total 60,260,709 88,032,770 7,199,400 95,232,170 (112,409,841) (208,120) (112,617,961) (17,385,791) 42,874,910
Fund
Number Fund Name Beginning Balance FY 22-23
Revenues
FY 22-23
Transfers In
FY 22-23 Total
Resources
FY 22-23
Expenditures
FY 22-23
Transfers Out
FY 22-23
Total Uses
Change in Fund
Balance
Estimated Ending
Fund Balance
Estimated Spendable Fund Balance Summary
Fiscal Year 2022-2023
CAPITAL PROJECT FUNDS
032 MEASURE M-STREET CONSTRUCTION (8,296,468) 70,094,545 - 70,094,545 (52,117,896) - (52,117,896) 17,976,649 9,680,180
034 NEW TRANSPO SYS IMPR AREA E 1,496,062 - - - (1,291,236) - (1,291,236) (1,291,236)204,830
035 NEW TRANSPO SYS IMPR AREA F 1,878,239 - - - (1,733,154) - (1,733,154) (1,733,154)145,080
054 SANITARY SEWER CAPITAL 16,314,420 60,000 - 60,000 (16,373,531) - (16,373,531) (16,313,531)890
055 SEWER CONNECTION FEE 7,644,013 1,140,400 - 1,140,400 (8,770,613) - (8,770,613) (7,630,213)13,800
058 RESIDENTIAL STREET IMPROVEMENT 5,238,339 450,000 - 450,000 (300,000) - (300,000) 150,000 5,388,340
059 SELECT STREET CONSTRUCTION 20,333,430 6,289,660 36,030,710 42,320,370 (53,003,021) - (53,003,021) (10,682,651)9,650,780
147 FEDERAL AID SAFETY PROGRAM (508,190) 1,012,828 - 1,012,828 (1,961,640) - (1,961,640) (948,812)(1,457,000)
148 TRAFFIC SYSTEM MGMT GRANT (4,833,337) 36,439,014 - 36,439,014 (31,717,146) - (31,717,146) 4,721,868 (111,470)
161 PRCSA CAPITAL GRANTS (1,036,427) 11,502,451 - 11,502,451 (10,528,785) - (10,528,785) 973,666 (62,760)
162 ENERGY CONSERVATION PROGRAM 16,404 - - - (104,807) - (104,807) (104,807)(88,400)
164 PWA ENTERPRISE CAPITAL GRANTS (3,771,970) 17,397,492 - 17,397,492 (13,625,522) - (13,625,522) 3,771,970 -
223 LOCAL DRAINAGE AREA III 421,887 - - - (38,609) (125,000) (163,609) (163,609)258,280
224 LOCAL DRAINAGE AREA IV 419,915 - - - (401,396) - (401,396) (401,396)18,520
226 LOCAL DRAINAGE AREA VI 381,053 - - - (150,000) - (150,000) (150,000)231,050
301 REC/COMM SVS 6,067 126,805 - 126,805 (126,805) - (126,805) -6,070
311 RESIDENTIAL DEVELOP DISTRICT 1 3,288,547 - - - (409,425) (2,383,974) (2,793,399) (2,793,399)495,150
312 RESIDENTIAL DEVELOP DISTRICT 2 5,412,408 - - - (3,159,914) - (3,159,914) (3,159,914)2,252,490
313 RESIDENTIAL DEVELOP DISTRICT 3 13,236,091 - - - (8,881,429) - (8,881,429) (8,881,429)4,354,660
314 RESIDENTIAL DEVELOP DISTRICT 4 652,881 - - - (91,042) (528,039) (619,081) (619,081)33,800
315 HARBOR SPECIFIC ACQUISITION & DEVELOPMENT - - 2,912,013 2,912,013 (2,912,013) - (2,912,013) - -
400 POLICE UUT LEASE REVENUE BONDS 11,612 - 4,622,100 4,622,100 (4,621,800) - (4,621,800) 300 11,910
404 COSA 2014 LEASE FINANCING 71,218 - 5,156,070 5,156,070 (5,156,070) - (5,156,070) -71,220
418 CDA CAPITAL PROJECTS 1,336,719 - -- (1,336,719) - (1,336,719) (1,336,719)-
992 TRAN SYS IMP AUT AREA B 10,641,688 - -- (3,167,999) - (3,167,999) (3,167,999)7,473,690
Capital Project Funds Total 70,354,598 144,513,195 48,720,893 193,234,088 (221,980,572) (3,037,013) (225,017,585) (31,783,497) 38,571,110
DEBT SERVICE FUND
406 2021 PENSION OBLIGATION BONDS - - 15,340,770 15,340,770 (15,331,870) - (15,331,870) 8,900 8,900
Debt Service Fund Total - - 15,340,770 15,340,770 (15,331,870) - (15,331,870) 8,900 8,900
GRAND TOTAL - ALL FUNDS 583,359,695$ 1,052,678,975$ 145,319,945$ 1,197,998,920$ (1,263,394,590)$ (145,332,678)$ (1,408,727,269)$ (210,728,349)$ 372,631,320$