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Home My WebLink About06-08-20 City Commission Packet Materials - A2. FY21 Budget Work Session for Enterprise and Internal Service Funds Commission Memorandum REPORT TO: Honorable Mayor and City Commission FROM: Kristin Donald, Finance Director Anna Rosenberry, Assistant City Manager Jeff Mihelich, City Manager SUBJECT: Fiscal Year 2021 (FY21) Budget Work Session Enterprise and Internal Service Funds MEETING DATE: June 8, 2020 AGENDA ITEM TYPE: Presentation/Discussion RECOMMENDATION: Listen to staff presentations, ask questions, give direction, as you see fit. BACKGROUND: Attached are a budget pages regarding our Special Revenue Funds. This information has been prepared to assist us in developing the City’s Final Budget, and is based on what is contained in the FY21 City Manager Recommended Budget, available at http://www.bozeman.net/government/finance/budget-and-financial-reports. Enterprise fund information begins on page 60 and Internal Service fund information begins on page 67 of the fund summaries section of the Recommended Budget document. Based on feedback during this work session, and other work sessions held this spring, we intend to prepare the Final Budget resolution. The hearing for adoption of the Final Budget is scheduled for June 22, 2020. ENTERPRISE AND INTERNAL SERVICE FUNDS: Enterprise Funds are used to account for efforts that are financed and operated in a manner similar to private business enterprises--where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Appropriations for Enterprise funds make up 26% of the FY21 Budget’s total appropriations with over $31.7 million. Internal Service Funds are used to account for the financing of goods or services provided by one department to other departments on a cost-reimbursement basis. The City has three Internal Services, fund 750- Public Works Administration allocates the Public Works Administration, GIS, and Engineering to the enterprise funds. Fund 710 - Vehicle Maintenance accounts for the maintenance and repair of vehicles used in operation of City services. Medical Health Insurance 128 Fund 720 Accounts for insurance premiums received from the various City employees and retirees, and the related costs of health and dental premiums paid to the City’s insurance provider. We will be reviewing the details of the following funds tonight: 1. Public Works Admin (Internal Service Fund) 2. Water 3. Water Impact Fees 4. Wastewater 5. Wastewater Impact Fees 6. Solid Waste Fund 7. Stormwater 8. Parking UPDATE: Change in appropriation needed for Wastewater Fund- increase $700,000 Project WW49 was originally funded in the FY19 Wastewater Fund CIP at $1.5 million and was administratively carried forward into FY20. The project is purposed with expanding the solids handling capacity of the WRF by adding a second screw press and larger covered vehicle storage with room for two dump trucks that haul solids to Logan Landfill for disposal. The existing screw press is currently operating at its maximum capacity, which happens to coincide with the current average annual solids load of the WRF. Consequently, the existing press has marginal capacity available to accommodate additional growth. Engineering design of the solids expansion project is being done by HDR Engineering and is at the preliminary design stage. It is being designed for a 20-year useful life – a typical period of longevity for WRF mechanical equipment. The completed project will meet the anticipated 20-year average annual solids loading with the new screw press in operation and the 20-year max month solids load with both screw presses operating simultaneously. The cost estimate to deliver the described project is $2.2 million, an addition of $700k over the current project budget. With timing it makes more sense to include the additional $700k as part of the FY21 budget so that the project be constructed without delay in order to ensure additional capacity is available for ongoing growth. FY19 Actual FY20 Budget FY21 Recommended Expenditures Personnel & Benefits 1,987,336 2,017,844 2,182,956 Operating 3,267,033 4,069,269 4,225,485 Capital 1,502,439 3,352,500 3,035,000 Debt Service - 1,476,059 1,239,000 Transfers - - - Total Expenditures 6,756,808 10,915,672 10,682,441 FUND Enterprise Funds 620 - Waste Water Fund 129 FISCAL EFFECTS: Although the Final Budget adoption has far-reaching fiscal effects, there are no immediate fiscal effects as a result of this work session. The funds discussed tonight have proposed budgets with changes in rates and fees that will affect all property owners and system users. The Worksheets outline these effects in detail. As presented, the City Manager Recommended Budget is projected to have the following effects on the typical City residential property, with areas affected by tonight’s Enterprise Funds highlighted in orange below. Typical Residential Property Effects: Attachments: FY21 City Manager Recommended Budget pages in relation to Enterprise and Internal Service Funds discussion On File: City Manager Recommended Budget for FY21 Report compiled on: 05/28/20 Levy/Assessment FY20 Approved Increase (Decrease) Recommende d % Change Street Assessment 224.55 17.96 242.51 8% Arterial Street Assessment 51.78 1.55 53.33 3% Tree (Forestry ) Assessment 24.05 0.51 24.56 2% Parks & Trails Assessment - 135.00 135.00 100% Property Taxes (W/O BPSC)832.19 (72.17) 760.02 -9% BPSC Property Tax 71.48 16.89 88.37 24% Storm Water Services 73.76 3.69 77.45 5% Water Service 555.81 - 555.81 0% Sewer Services 630.99 - 630.99 0% Total Annual Estimated Increase 2,464.61 103.42 2,568.03 4% Monthly Increase 8.62 Median home $354,000, 7,500 SQFT lot and 10-HCF water use 130 EnterpriseFunds ŶƚĞƌƉƌŝƐĞ&ƵŶĚƐĂƌĞƵƐĞĚƚŽĂĐĐŽƵŶƚĨŽƌĞĨĨŽƌƚƐƚŚĂƚĂƌĞĨŝŶĂŶĐĞĚĂŶĚŽƉĞƌĂƚĞĚŝŶĂŵĂŶŶĞƌƐŝŵŝůĂƌƚŽƉƌŝǀĂƚĞ 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Ϯ͕ϬϬϬ͕ϬϬϬ ϰ͕ϬϬϬ͕ϬϬϬ ϲ͕ϬϬϬ͕ϬϬϬ ϴ͕ϬϬϬ͕ϬϬϬ ϭϬ͕ϬϬϬ͕ϬϬϬ ϭϮ͕ϬϬϬ͕ϬϬϬ ϭϰ͕ϬϬϬ͕ϬϬϬ tĂƚĞƌ&ƵŶĚ&ŝŶĂŶĐŝĂůdƌĞŶĚƐ ZĞǀĞŶƵĞƐ ǆƉĞŶĚŝƚƵƌĞƐ &ƵŶĚĂůĂŶĐĞ 60 131 tĂƐƚĞǁĂƚĞƌ&ƵŶĚͲŝƚǇWƌŽƉĞƌƚǇŽǁŶĞƌƐĂƌĞ͕ďǇĂŶĚůĂƌŐĞ͕ƌĞƋƵŝƌĞĚƚŽƵƐĞƚŚĞŝƚǇ͛Ɛ^ĞǁĞƌƚƌĞĂƚŵĞŶƚƐǇƐƚĞŵƐ͘dŚĞ ŽŵŵŝƐƐŝŽŶĂĚŽƉƚĞĚƌĂƚĞƐĨŽƌ&zϮϬĂŶĚ&zϮϭŝŶZĞƐŽůƵƚŝŽŶϱϬϲϲ͘dŚĞƌĂƚĞƐǁĞƌĞďĂƐĞĚŽŶĂƌĂƚĞƐƚƵĚǇĂĚŽƉƚĞĚŝŶ ƵŐƵƐƚϮϬϭϵ͘ZĂƚĞƐǀĂƌǇďǇƵƐĞƌĐůĂƐƐǁŝƚŚĂůůŝŶĐƌĞĂƐĞƐĞǆĐĞƉƚƌĞƐŝĚĞŶƚŝĂů͗ tŝƚŚƚŚĞƐĞĐŚĂŶŐĞƐ͕ĂƉƉƌŽƉƌŝĂƚĞƵƐĞƌƐĐůĂƐƐĞƐǁŝůůďĞĐŚĂƌŐĞĚďĂƐĞĚŽŶƚŚĞŝƌĐŽƐƚŽĨƐĞƌǀŝĐĞĂŶĚƚŚĞŝƚǇǁŝůůďĞĂďůĞ ƚŽĂĐŚŝĞǀĞĂŶĚŵĂŝŶƚĂŝŶĂƉƉƌŽƉƌŝĂƚĞƌĞǀĞŶƵĞůĞǀĞůƐĂŶĚƌĞƐĞƌǀĞƐ͘KǀĞƌĂůů͕ƚŚĞĨƵŶĚŚĂƐŵĂŝŶƚĂŝŶĞĚĂŚĞĂůƚŚǇƌĞƐĞƌǀĞ ĂŶĚŝŵƉƌŽǀĞĚĂƐǁĞůůĂƐŵĂŝŶƚĂŝŶĞĚƚŚĞŝƚǇ͛ƐƐĞǁĞƌƐǇƐƚĞŵ͘dŚĞĨƵŶĚďĂůĂŶĐĞŶĞĞĚƐŐƌŽǁƚŚĂƐƚŚĞŝŶĨƌĂƐƚƌƵĐƚƵƌĞ ŝƐƐƚĂƌƚŝŶŐƚŽĂŐĞ͘ Ͳ Ϯ͕ϬϬϬ͕ϬϬϬ ϰ͕ϬϬϬ͕ϬϬϬ ϲ͕ϬϬϬ͕ϬϬϬ ϴ͕ϬϬϬ͕ϬϬϬ ϭϬ͕ϬϬϬ͕ϬϬϬ ϭϮ͕ϬϬϬ͕ϬϬϬ ϮϬϭϱ ϮϬϭϲ ϮϬϭϳ ϮϬϭϴ ϮϬϭϵ ϮϬϮϬƵĚŐĞƚ ϮϬϮϭ ZĞĐŽŵŵĞŶĚĞĚ tĂƐƚĞǁĂƚĞƌ&ƵŶĚ&ŝŶĂŶĐŝĂůdƌĞŶĚƐ ZĞǀĞŶƵĞƐ ǆƉĞŶĚŝƚƵƌĞƐ &ƵŶĚĂůĂŶĐĞ 61 132 ^ƚŽƌŵǁĂƚĞƌ&ƵŶĚͲdŚĞŝƚǇ͛Ɛ^ƚŽƌŵǁĂƚĞƌĨƵŶĚƐƚĂƌƚĞĚŝŶϮϬϭϯĂŶĚŚĂĚŝƚƐĐƵƌƌĞŶƚƌĂƚĞƐƚƌƵĐƚƵƌĞƐĞƚŝŶƉƌŝůϮϬϭϱ͕ ƌĂƚĞƐĂƌĞďĂƐĞĚŽŶŝŵƉĞƌǀŝŽƵƐĂƌĞĂ͕ĂŶĚĞǆŝƐƚŝŶŐŝŶĨƌĂƐƚƌƵĐƚƵƌĞ͘dŚĞƌĂƚĞŚĂƐŶŽƚĐŚĂŶŐĞĚƐŝŶĐĞƚŚĞ ϮϬϭϱƌĞƐƚƌƵĐƚƵƌĞ͘tŝƚŚŝŶĨůĂƚŝŽŶĐŽƐƚƐĂŶĚŐƌŽǁƚŚ͕ǁĞĂƌĞƌĞĐŽŵŵĞŶĚŝŶŐĂϰйƌĂƚĞŝŶĐƌĞĂƐĞ͘tŝƚŚ ŝŶĐƌĞĂƐŝŶŐƚŚĞƌĂƚĞĂŶĚǁŝƚŚƉƌŽũĞĐƚĞĚŐƌŽǁƚŚ͕ƚŚĞĨƵŶĚǁŝůůďĞĂďůĞƚŽŵĂŝŶƚĂŝŶĂϰϱͲĚĂǇŽƉĞƌĂƚŝŶŐ ƌĞƐĞƌǀĞĂŶĚĂĚĞƉƌĞĐŝĂƚŝŽŶƌĞƐĞƌǀĞƐƚŽďĞĂďůĞƚŽƌĞƉůĂĐĞƵŶĞǆƉĞĐƚĞĚůŽƐƐŽĨĞƋƵŝƉŵĞŶƚ͘ ^ŽůŝĚtĂƐƚĞ&ƵŶĚͲdŚĞŝƚǇ͛Ɛ^ŽůŝĚtĂƐƚĞ&ƵŶĚĂĐĐŽƵŶƚƐĨŽƌƚŚĞŐĂƌďĂŐĞĂŶĚƌĞĐǇĐůŝŶŐƐĞƌǀŝĐĞƉƌŽǀŝĚĞĚƚŽĐŝƚŝǌĞŶƐ͘ ZĞǀĞŶƵĞƐĂƌĞĐŽŵƉƌŝƐĞĚŽĨƐŽůŝĚǁĂƐƚĞĂŶĚƌĞĐǇĐůŝŶŐĨĞĞƐ͘ǆƉĞŶƐĞƐĂƌĞĨŽƌƉĞƌƐŽŶŶĞů͕ŽƉĞƌĂƚŝŽŶƐĂŶĚĐĂƉŝƚĂůŝƚĞŵƐ͘ &ƵŶĚďĂůĂŶĐĞŝƐƐƵĨĨŝĐŝĞŶƚĨŽƌĚĞƉƌĞĐŝĂƚŝŽŶĐŽǀĞƌĂŐĞĂŶĚĨŽƌĂŶĞǀĞŶƚ͕ŝĨǁĞůŽƐĞƚŚĞƵƐĞŽĨĂƚƌƵĐŬƵŶĞǆƉĞĐƚĞĚůǇ͘ ƌĂƚĞƐƚƵĚǇǁĂƐĂĚŽƉƚĞĚKĐƚŽďĞƌϮϬϭϵĂŶĚƌĂƚĞƐǁĞƌĞĂĚŽƉƚĞĚďĂƐĞĚŽŶƚŚĞƐƚƵĚǇ͘ZĂƚĞƐǀĂƌŝĞĚĚĞƉĞŶĚŝŶŐŽŶƵƐĞƌ ĐůĂƐƐ͘ Ͳ ϱϬϬ͕ϬϬϬ ϭ͕ϬϬϬ͕ϬϬϬ ϭ͕ϱϬϬ͕ϬϬϬ Ϯ͕ϬϬϬ͕ϬϬϬ Ϯ͕ϱϬϬ͕ϬϬϬ ^ƚŽƌŵtĂƚĞƌ&ƵŶĚ&ŝŶĂŶĐŝĂůdƌĞŶĚƐ ZĞǀĞŶƵĞƐ ǆƉĞŶĚŝƚƵƌĞƐ &ƵŶĚĂůĂŶĐĞ Ͳ ϭ͕ϬϬϬ͕ϬϬϬ Ϯ͕ϬϬϬ͕ϬϬϬ ϯ͕ϬϬϬ͕ϬϬϬ ϰ͕ϬϬϬ͕ϬϬϬ ϱ͕ϬϬϬ͕ϬϬϬ ϲ͕ϬϬϬ͕ϬϬϬ ^ŽůŝĚtĂƐƚĞ&ƵŶĚ&ŝŶĂŶĐŝĂůdƌĞŶĚƐ ZĞǀĞŶƵĞ ǆƉĞŶĚŝƚƵƌĞƐ &ƵŶĚĂůĂŶĐĞ 62 133 &zϭϵĐƚƵĂů &zϮϬƵĚŐĞƚ &zϮϭ ZĞĐŽŵŵĞŶĚĞĚ ZĞǀĞŶƵĞƐ WĞŶĂƚůǇΘ/ŶƚĞƌĞƐƚ ϭ͕ϳϰϵͲ Ͳ ^ƚĂƚĞ^ŚĂƌĞĚ Ϯϱ͕ϱϭϱ ϭ͕ϱϬϬ ϭ͕ϱϬϬ hƚŝůŝƚǇŚĂƌŐĞƐ ϴ͕ϳϭϱ͕ϱϯϭ ϭϬ͕ϰϱϱ͕Ϭϳϲ ϭϬ͕ϵϱϮ͕ϰϳϲ /ŶƚĞƌĞƐƚ/ŶĐŽŵĞ ;ϭ͕ϲϯϵͿϭϲϬ͕ϬϬϬϭϲϬ͕ϬϬϬ ŽŶĂƚŝŽŶƐͲŽŶƚƌŝďƵƚĞĚĂƉŝƚĂů ϰ͕ϴϳϰ͕ϳϵϴ Ͳ Ͳ ĂƐŚŝŶ>ŝĞƵͲtĂƚĞƌZŝŐŚƚƐ ϰϭϯ͕ϱϯϲ Ͳ Ͳ DŝƐĐĞůůĂŶĞŽƵƐZĞǀĞŶƵĞ ϭϳϭ͕ϬϱϬ ϱϬ͕ϬϬϬ ϱϬ͕ϬϬϬ ZĞĨƵŶĚƐΘZĞŝŵďƵƌƐĞŵĞŶƚƐ Ͳ ϱ͕ϬϬϬ ZĞŶƚƐΘZŽǇĂůƚŝĞƐ ϯϴ͕ϱϲϳ ϴϬ͕ϬϬϬ ϴϬ͕ϬϬϬ KƚŚĞƌ&ŝŶĂŶĐŝŶŐ^ŽƵƌĐĞƐ Ͳ ϭ͕ϮϬϬ͕ϬϬϬϲϬϬ͕ϬϬϬ dŽƚĂůZĞǀĞŶƵĞƐ ϭϰ͕Ϯϯϵ͕ϭϬϳ ϭϭ͕ϵϰϲ͕ϱϳϲ ϭϭ͕ϴϰϴ͕ϵϳϲ ǆƉĞŶĚŝƚƵƌĞƐ WĞƌƐŽŶŶĞůΘĞŶĞĨŝƚƐ ϯ͕ϮϬϯ͕ϭϭϳ Ϯ͕Ϭϴϱ͕ϱϴϰ Ϯ͕Ϯϵϭ͕ϬϮϬ KƉĞƌĂƚŝŶŐ ϱ͕ϱϳϯ͕ϬϳϬ ϰ͕ϲϯϰ͕ϵϮϬ ϰ͕ϳϵϬ͕ϲϬϬ ĂƉŝƚĂů ϵϳϭ͕ϴϯϰ ϰ͕ϯϭϲ͕ϬϬϵ Ϯ͕ϭϬϱ͕ϱϬϬ Ğďƚ^ĞƌǀŝĐĞ Ͳ ϭ͕ϭϲϱ͕ϲϯϬ ϭ͕ϭϲϴ͕ϭϯϬ dŽƚĂůǆƉĞŶĚŝƚƵƌĞƐ ϵ͕ϳϰϴ͕ϬϮϭ ϭϮ͕ϮϬϮ͕ϭϰϯ ϭϬ͕ϯϱϱ͕ϮϱϬ ZĞǀĞŶƵĞƐ hƚŝůŝƚŝĞƐΘŶƚĞƌƉƌŝƐĞ Ϯ͕ϳϱϳ͕ϱϲϱ ϭ͕ϴϴϯ͕ϬϳϬ ϭ͕ϵϮϱ͕ϴϯϭ /ŶƚĞƌĞƐƚ/ŶĐŽŵĞ ;ϯϰϰͿ ϱ͕ϬϬϬ ϰϬ͕ϬϬϬ dŽƚĂůZĞǀĞŶƵĞƐ Ϯ͕ϳϱϳ͕ϮϮϭ ϭ͕ϴϴϴ͕ϬϳϬ ϭ͕ϵϲϱ͕ϴϯϭ ǆƉĞŶĚŝƚƵƌĞƐ KƉĞƌĂƚŝŶŐ ϭϱϮ͕ϳϯϲ Ͳ ϵϲ͕Ϯϵϭ ĂƉŝƚĂů Ϯϳϵ͕ϯϵϵ ϭ͕ϱϴϲ͕ϬϮϬϴϲϱ͕ϬϬϬ dƌĂŶƐĨĞƌƐ ͲϲϬϬ͕ϬϬϬϲϬϬ͕ϬϬϬ dŽƚĂůǆƉĞŶĚŝƚƵƌĞƐ ϰϯϮ͕ϭϯϱ Ϯ͕ϭϴϲ͕ϬϮϬ ϭ͕ϱϲϭ͕Ϯϵϭ &hE ŶƚĞƌƉƌŝƐĞ&ƵŶĚƐ ϲϬϬͲtĂƚĞƌ&ƵŶĚ ϲϭϬͲtĂƚĞƌ/ŵƉĂĐƚ&ĞĞ 63 134 &zϭϵĐƚƵĂů &zϮϬƵĚŐĞƚ &zϮϭ ZĞĐŽŵŵĞŶĚĞĚ ZĞǀĞŶƵĞƐ WĞŶĂůƚŝĞƐΘ/ŶƚĞƌĞƐƚ ϮϯͲͲ ^ƚĂƚĞ^ŚĂƌĞĚ ϯϲ͕ϳϬϰ ϭ͕ϱϬϬ ϯϱ͕ϬϬϬ hƚŝůŝƚǇΘŶƚĞƌƉƌŝƐĞ ϴ͕ϴϳϲ͕Ϭϭϱ ϵ͕ϱϱϵ͕ϲϮϯ ϭϬ͕Ϯϰϴ͕ϰϯϬ /ŶƚĞƌĞƐƚ/ŶĐŽŵĞ Ͳ ϵϭ͕Ϯϯϴ ϴϬ͕ϬϬϬ ZĞĨƵŶĚƐΘZĞŝŵďƵƌƐĞŵĞŶƚƐ Ϯϵ͕Ϭϯϱ Ͳ Ͳ ŽŶƚƌŝďƵƚĞĚĂƉŝƚĂů ϰ͕ϭϬϮ͕ϲϲϯ Ͳ Ͳ KƚŚĞƌ&ŝŶĂŶĐŝŶŐ ϭ͕ϬϬϳ Ͳ Ͳ dŽƚĂůZĞǀĞŶƵĞƐ ϭϯ͕Ϭϰϱ͕ϰϰϳ ϵ͕ϲϱϮ͕ϯϲϭ ϭϬ͕ϯϲϯ͕ϰϯϬ ǆƉĞŶĚŝƚƵƌĞƐ WĞƌƐŽŶŶĞůΘĞŶĞĨŝƚƐ ϭ͕ϵϴϳ͕ϯϯϲ Ϯ͕Ϭϭϳ͕ϴϰϰ Ϯ͕ϭϴϮ͕ϵϱϲ KƉĞƌĂƚŝŶŐ ϯ͕Ϯϲϳ͕Ϭϯϯ ϰ͕Ϭϲϵ͕Ϯϲϵ ϰ͕ϮϮϱ͕ϰϴϱ ĂƉŝƚĂů ϭ͕ϱϬϮ͕ϰϯϵ ϯ͕ϯϱϮ͕ϱϬϬ Ϯ͕ϯϯϱ͕ϬϬϬ Ğďƚ^ĞƌǀŝĐĞ Ͳ ϭ͕ϰϳϲ͕Ϭϱϵ ϭ͕Ϯϯϵ͕ϬϬϬ dƌĂŶƐĨĞƌƐ Ͳ Ͳ Ͳ dŽƚĂůǆƉĞŶĚŝƚƵƌĞƐ ϲ͕ϳϱϲ͕ϴϬϴ ϭϬ͕ϵϭϱ͕ϲϳϮ ϵ͕ϵϴϮ͕ϰϰϭ ZĞǀĞŶƵĞƐ hƚŝůŝƚǇΘŶƚĞƌƉƌŝƐĞ ϭ͕ϴϭϬ͕ϰϴϵ ϭ͕ϮϴϮ͕ϮϬϴ ϭ͕ϮϴϬ͕ϲϳϰ >ŽĂŶWƌŽĐĞĞĚƐ Ͳ ϳ͕ϵϴϱ͕ϬϬϬ ϱ͕ϮϬϬ͕ϬϬϬ /ŶƚĞƌĞƐƚ/ŶĐŽŵĞ Ͳ ϮϬ͕ϬϬϬ ϮϬ͕ϬϬϬ dŽƚĂůZĞǀĞŶƵĞƐ ϭ͕ϴϭϬ͕ϰϴϵ ϵ͕Ϯϴϳ͕ϮϬϴ ϲ͕ϱϬϬ͕ϲϳϰ ǆƉĞŶĚŝƚƵƌĞƐ KƉĞƌĂƚŝŶŐ ϴϯ͕ϵϳϳ Ͳϰϭϰ͕Ϭϯϱ ĂƉŝƚĂů ϭϮϳ͕ϲϯϰ ϴ͕ϲϮϱ͕ϬϬϬϱϮϱ͕ϬϬϬ Ğďƚ^ĞƌǀŝĐĞ Ͳ ͲϱϯϬ͕ϬϭϮ dƌĂŶƐĨĞƌƐ Ͳ Ͳ ϯϵ͕ϰϬϱ dŽƚĂůǆƉĞŶĚŝƚƵƌĞƐ Ϯϭϭ͕ϲϭϭ ϴ͕ϲϮϱ͕ϬϬϬ ϭ͕ϱϬϴ͕ϰϱϮ ϲϯϬͲtĂƐƚĞtĂƚĞƌ/ŵƉĂĐƚ&ĞĞ &hE ŶƚĞƌƉƌŝƐĞ&ƵŶĚƐ ϲϮϬͲtĂƐƚĞtĂƚĞƌ&ƵŶĚ 64 135 &zϭϵĐƚƵĂů &zϮϬƵĚŐĞƚ &zϮϭ ZĞĐŽŵŵĞŶĚĞĚ ZĞǀĞŶƵĞƐ WĞŶĂůƚǇΘ/ŶƚĞƌĞƐƚ Ϯϯϰ Ͳ Ͳ ^ƚĂƚĞ^ŚĂƌĞĚ Ϯϰ͕ϰϳϭ Ͳ Ͳ ZĞĐǇĐůŝŶŐZĞǀĞŶƵĞ ϰϰϲ͕ϵϯϭϰϬϴ͕Ϭϯϱϱϳϴ͕ϭϯϯ hƚŝůŝƚŝĞƐΘŶƚĞƌƉƌŝƐĞ ϯ͕ϰϳϵ͕ϭϵϮ ϯ͕ϱϬϴ͕ϲϮϳ ϰ͕ϭϯϵ͕Ϯϴϵ /ŶƚĞƌĞƐƚ/ŶĐŽŵĞ ϭϱϭ ϲ͕ϵϵϱ ϳ͕Ϯϳϱ DŝƐĐĞůůĂŶĞŽƵƐZĞǀĞŶƵĞ Ͳ Ͳ ZĞĨƵŶĚƐΘZĞŝŵďƵƌƐĞŵĞŶƚƐ ϯ͕Ϭϳϴ Ͳ Ͳ ZĞŶƚƐĂŶĚZŽǇĂůƚŝĞƐ Ͳ ϴ͕ϮϰϬ ϴ͕ϱϳϭ ZŽůůͲKĨĨŽŶƚĂŝŶĞƌZĞŶƚĂů ϭϰ͕ϳϳϴ ϭϲ͕ϲϵϱ ϭϳ͕ϯϲϯ dŽƚĂůZĞǀĞŶƵĞƐ ϯ͕ϵϲϴ͕ϴϯϱ ϯ͕ϵϰϴ͕ϱϵϮ ϰ͕ϳϱϬ͕ϲϯϭ ǆƉĞŶĚŝƚƵƌĞƐ WĞƌƐŽŶŶĞůΘĞŶĞĨŝƚƐ ϭ͕ϰϲϯ͕ϯϵϮ ϭ͕ϯϱϭ͕ϭϰϮ ϭ͕ϱϲϴ͕ϮϬϲ KƉĞƌĂƚŝŶŐ Ϯ͕ϳϲϵ͕ϭϬϯ Ϯ͕ϯϭϮ͕ϵϰϮ ϯ͕ϬϬϳ͕ϲϴϳ ĂƉŝƚĂů ϳϯϲ͕ϲϯϳϭϬϬ͕ϬϬϬϯϲϴ͕ϬϬϬ dƌĂŶƐĨĞƌƐ Ͳ Ͳ Ͳ dŽƚĂůǆƉĞŶĚŝƚƵƌĞƐ ϰ͕ϵϲϵ͕ϭϯϮ ϯ͕ϳϲϰ͕Ϭϴϰ ϰ͕ϵϰϯ͕ϴϵϯ ZĞǀĞŶƵĞƐ /ŶƚĞƌĞƐƚ Ϯ͕ϵϭϰ Ͳ Ϯ͕ϬϬϬ dƌĂŶƐĨĞƌƐ ϯϲϴ͕ϬϴϰϮϱϬ͕ϬϬϬϯϭϬ͕ϬϬϬ dŽƚĂůZĞǀĞŶƵĞƐ ϯϳϬ͕ϵϵϴϮϱϬ͕ϬϬϬϯϭϮ͕ϬϬϬ ǆƉĞŶĚŝƚƵƌĞƐ KƉĞƌĂƚŝŽŶƐ ϯϬϯ͕ϯϳϮϮϱϬ͕ϬϬϬϯϭϬ͕ϬϬϬ ĂƉŝƚĂů ϲϭ͕ϰϭϳ ϲϭ͕ϰϭϳ Ͳ dŽƚĂůǆƉĞŶĚŝƚƵƌĞƐ ϯϲϰ͕ϳϴϵϯϭϭ͕ϰϭϳϯϭϬ͕ϬϬϬ ZĞǀĞŶƵĞƐ >ŝĐĞŶƐĞƐĂŶĚWĞƌŵŝƚƐ ϲϭϮ͕ϭϭϴϰϭϰ͕ϬϬϬϱϯϮ͕ϱϬϬ ŚĂƌŐĞƐĨŽƌ^ĞƌǀŝĐĞƐ ϲϰ͕ϯϬϴ ϱϬ͕ϬϬϬ ϯϬ͕ϬϬϬ &ŝŶĞƐĂŶĚ&ŽƌĨĞŝƚƵƌĞƐ Ϯϴϭ͕ϵϱϰϯϬϬ͕ϬϬϬϰϬϴ͕ϬϬϬ /ŶƚĞƌĞƐƚ/ŶĐŽŵĞ Ͳ ϱ͕ϬϬϬ ϱ͕ϬϬϬ >ŽĂŶ/ŶƚĞƌĞƐƚ ϳϲϮ ϴϰϬ ϴϰϬ DŝƐĐĞůůĂŶĞŽƵƐZĞǀĞŶƵĞ ϭϴ͕ϰϬϭ Ͳ Ͳ ZĞŶƚƐΘZĞĐĞŝǀĂďůĞƐ ϭ͕ϴϯϳ ϭ͕ϱϬϬ ϭ͕ϱϬϬ dƌĂŶƐĨĞƌƐĨƌŽŵŽƚŚĞƌ&ƵŶĚƐ ϮϱϬ͕ϬϬϬϮϱϬ͕ϬϬϬϭϳϬ͕ϬϬϬ dŽƚĂůZĞǀĞŶƵĞƐ ϭ͕ϮϮϵ͕ϯϴϬ ϭ͕ϬϮϭ͕ϯϰϬ ϭ͕ϭϰϳ͕ϴϰϬ ǆƉĞŶĚŝƚƵƌĞƐ WĞƌƐŽŶŶĞůΘĞŶĞĨŝƚƐ ϯϴϵ͕ϭϭϱϯϱϯ͕ϯϲϮϰϰϵ͕ϯϴϮ KƉĞƌĂƚŝŶŐ ϳϰϰ͕ϲϲϱϯϵϯ͕ϵϳϴϰϲϰ͕ϬϴϮ ĂƉŝƚĂů ϭϱϵ͕ϯϯϲϭϭϮ͕Ϭϯϭϯϭϱ͕ϬϬϬ dŽƚĂůǆƉĞŶĚŝƚƵƌĞƐ ϭ͕Ϯϵϯ͕ϭϭϲϴϱϵ͕ϯϳϭ ϭ͕ϮϮϴ͕ϰϲϰ ϲϰϬͲ^ŽůŝĚtĂƐƚĞ&ƵŶĚ ϲϰϭͲ>ĂŶĚĨŝůůWŽƐƚůŽƐƵƌĞĂŶĚDŽŶŝƚŽƌŝŶŐŽƐƚƐ ϲϱϬͲWĂƌŬŝŶŐ&ƵŶĚ &hE ŶƚĞƌƉƌŝƐĞ&ƵŶĚƐ 65 136 &zϭϵĐƚƵĂů &zϮϬƵĚŐĞƚ &zϮϭ ZĞĐŽŵŵĞŶĚĞĚ ZĞǀĞŶƵĞƐ ^ƚĂƚĞ^ŚĂƌĞĚ ϴ͕Ϯϵϵ Ͳ Ͳ hƚŝůŝƚŝĞƐΘŶƚĞƌƉƌŝƐĞ ϭ͕ϯϮϱ͕ϭϱϬ ϭ͕ϯϭϳ͕ϲϴϴ ϭ͕ϰϵϳ͕ϮϮϴ /ŶƚĞƌĞƐƚ/ŶĐŽŵĞ Ͳ ϱ͕ϱϬϬ ϲ͕ϬϬϬ ŽŶƚƌŝďƵƚĞĚĂƉŝƚĂů ϲϴϱ͕ϭϰϰ Ͳ Ͳ dƌĂŶƐĨĞƌƐĨƌŽŵŽƚŚĞƌ&ƵŶĚƐ ϭϰϬ͕ϬϬϬ ϳϱ͕ϬϬϬϭϬϬ͕ϬϬϬ dŽƚĂůZĞǀĞŶƵĞƐ Ϯ͕ϭϱϴ͕ϱϵϯ ϭ͕ϯϵϴ͕ϭϴϴ ϭ͕ϲϬϯ͕ϮϮϴ ǆƉĞŶĚŝƚƵƌĞƐ WĞƌƐŽŶŶĞůΘĞŶĞĨŝƚƐ ϱϰϴ͕ϬϵϰϰϬϴ͕ϱϴϯϲϰϬ͕ϴϲϲ KƉĞĂƌƚŝŽŶƐ Ϯϴϲ͕ϲϲϮϮϰϬ͕ϯϳϯϯϭϳ͕ϵϬϳ ĂƉŝƚĂů ϴϴϵ͕ϴϮϭϲϯϱ͕ϬϬϬϳϬϬ͕ϬϬϬ Ğďƚ^ĞƌǀŝĐĞ ϭϵϰ͕ϬϲϴϭϲϬ͕ϯϰϲϭϵϰ͕ϳϯϱ dƌĂŶƐĨĞƌƐ Ͳ Ͳ Ͳ dŽƚĂůǆƉĞŶĚŝƚƵƌĞƐ ϭ͕ϵϭϴ͕ϲϰϱ ϭ͕ϰϰϰ͕ϯϬϮ ϭ͕ϴϱϯ͕ϱϬϴ ϲϳϬͲ^ƚŽƌŵtĂƚĞƌ&ƵŶĚ &hE ŶƚĞƌƉƌŝƐĞ&ƵŶĚƐ 66 137 InternalServiceFunds /ŶƚĞƌŶĂů^ĞƌǀŝĐĞ&ƵŶĚƐĂƌĞƵƐĞĚƚŽĂĐĐŽƵŶƚĨŽƌƚŚĞĨŝŶĂŶĐŝŶŐŽĨŐŽŽĚƐŽƌƐĞƌǀŝĐĞƐƉƌŽǀŝĚĞĚďǇŽŶĞĚĞƉĂƌƚŵĞŶƚƚŽ ŽƚŚĞƌĚĞƉĂƌƚŵĞŶƚƐŽŶĂĐŽƐƚͲƌĞŝŵďƵƌƐĞŵĞŶƚďĂƐŝƐ͘dŚĞŝƚǇŚĂƐƚŚƌĞĞ/ŶƚĞƌŶĂů^ĞƌǀŝĐĞƐ͕ĂŶĚĨƵŶĚϳϱϬͲWƵďůŝĐtŽƌŬƐ ĚŵŝŶŝƐƚƌĂƚŝŽŶǁĂƐŶĞǁŝŶ&zϭϵƚŽĂůůŽĐĂƚĞƚŚĞWƵďůŝĐtŽƌŬƐĚŵŝŶŝƐƚƌĂƚŝŽŶ͕'/^͕ĂŶĚŶŐŝŶĞĞƌŝŶŐƚŽƚŚĞĞŶƚĞƌƉƌŝƐĞ ĨƵŶĚƐ͘&ƵŶĚϳϭϬͲsĞŚŝĐůĞDĂŝŶƚĞŶĂŶĐĞĂĐĐŽƵŶƚƐĨŽƌƚŚĞŵĂŝŶƚĞŶĂŶĐĞĂŶĚƌĞƉĂŝƌŽĨǀĞŚŝĐůĞƐƵƐĞĚŝŶŽƉĞƌĂƚŝŽŶŽĨ ŝƚǇƐĞƌǀŝĐĞƐ͘DĞĚŝĐĂů,ĞĂůƚŚ/ŶƐƵƌĂŶĐĞ&ƵŶĚϳϮϬĐĐŽƵŶƚƐĨŽƌŝŶƐƵƌĂŶĐĞƉƌĞŵŝƵŵƐƌĞĐĞŝǀĞĚĨƌŽŵƚŚĞǀĂƌŝŽƵƐŝƚǇ ĞŵƉůŽǇĞĞƐĂŶĚƌĞƚŝƌĞĞƐ͕ĂŶĚƚŚĞƌĞůĂƚĞĚĐŽƐƚƐŽĨŚĞĂůƚŚĂŶĚĚĞŶƚĂůƉƌĞŵŝƵŵƐƉĂŝĚƚŽƚŚĞŝƚǇ͛ƐŝŶƐƵƌĂŶĐĞƉƌŽǀŝĚĞƌ͘ &zϭϵĐƚƵĂů &zϮϬƵĚŐĞƚ &zϮϭ ZĞĐŽŵŵĞŶĚĞĚ ZĞǀĞŶƵĞƐ 'ĞŶĞƌĂů'ŽǀĞƌŶŵĞŶƚ ϭ͕ϯϲϬ͕ϱϱϴ ϭ͕ϯϴϵ͕ϰϲϮ ϭ͕ϰϭϰ͕ϵϳϴ /ŶƚĞƌĞƐƚ/ŶĐŽŵĞ Ͳ ϮϱϬ ϮϱϬ ZĞĨƵŶĚƐΘZĞŝŵďƵƌƐĞŵĞŶƚƐ ϭ͕ϰϭϴ ϱϬϬ ϱϬϬ dŽƚĂůZĞǀĞŶƵĞƐ ϭ͕ϯϲϭ͕ϵϳϲ ϭ͕ϯϵϬ͕ϮϭϮ ϭ͕ϰϭϱ͕ϳϮϴ ǆƉĞŶĚŝƚƵƌĞƐ WĞƌƐŽŶŶĞůΘĞŶĞĨŝƚƐ ϱϬϳ͕ϳϭϲϱϰϭ͕ϰϲϴϱϴϴ͕ϳϮϵ KƉĞƌĂƚŝŶŐ ϵϵϭ͕ϱϯϳϴϰϲ͕ϯϯϮϴϱϱ͕ϵϬϳ ĂƉŝƚĂů Ͳ Ͳ Ͳ dŽƚĂůǆƉĞŶĚŝƚƵƌĞƐ ϭ͕ϰϵϵ͕Ϯϱϯ ϭ͕ϯϴϳ͕ϴϬϬ ϭ͕ϰϰϰ͕ϲϯϲ ϳϮϬͲ,ĞĂůƚŚͲDĞĚŝĐĂů/ŶƐƵƌĂŶĐĞ ZĞǀĞŶƵĞƐ WƵďůŝĐtĞůĨĂƌĞ ϰ͕ϵϱϬ͕ϴϯϲ ϱ͕Ϭϰϰ͕ϳϵϰ ϱ͕Ϭϰϰ͕ϳϵϰ ZĞĨƵŶĚƐΘZĞŝŵďƵƌƐĞŵĞŶƚƐ ϭϮ͕ϯϵϯ Ͳ Ͳ dƌĂŶƐĨĞƌƐ/Ŷ Ͳ Ͳ Ͳ dŽƚĂůZĞǀĞŶƵĞƐ ϰ͕ϵϲϯ͕ϮϮϵ ϱ͕Ϭϰϰ͕ϳϵϰ ϱ͕Ϭϰϰ͕ϳϵϰ ǆƉĞŶĚŝƚƵƌĞƐ KƉĞƌĂƚŝŶŐ ϰ͕ϵϲϯ͕ϮϮϵ ϱ͕Ϭϰϰ͕ϳϵϰ ϱ͕Ϭϰϰ͕ϳϵϰ dŽƚĂůǆƉĞŶĚŝƚƵƌĞƐ ϰ͕ϵϲϯ͕ϮϮϵ ϱ͕Ϭϰϰ͕ϳϵϰ ϱ͕Ϭϰϰ͕ϳϵϰ ZĞǀĞŶƵĞƐ 'ĞŶĞƌĂů'ŽǀĞƌŶŵĞŶƚ Ϯ͕ϲϴϯ͕ϵϳϵ Ϯ͕ϵϰϱ͕ϬϲϬ ϯ͕ϲϰϭ͕Ϯϳϰ dƌĂŶƐĨĞƌƐ ͲϭϬϱ͕ϰϱϴ Ͳ dŽƚĂůZĞǀĞŶƵĞƐ Ϯ͕ϲϴϯ͕ϵϳϵ ϯ͕ϬϱϬ͕ϱϭϴ ϯ͕ϲϰϭ͕Ϯϳϰ ǆƉĞŶĚŝƚƵƌĞƐ WĞƌƐŽŶŶĞůΘĞŶĞĨŝƚƐ ϭ͕ϳϰϭ͕ϮϬϬϮ͕Ϭϴϵ͕Ϯϰϴ Ϯ͕ϰϲϬ͕ϯϳϵ KƉĞƌĂƚŝŶŐ ϱϳϭ͕ϱϰϴϳϴϬ͕ϴϭϮ ϭ͕Ϭϱϳ͕ϮϴϬ ĂƉŝƚĂů ϯϮ͕ϲϰϵ ϳϱ͕ϬϬϬϮϳϳ͕ϲϳϭ Ğďƚ^ĞƌǀŝĐĞ ϳ͕ϭϭϳ ϳ͕ϮϬϬ dŽƚĂůǆƉĞŶĚŝƚƵƌĞƐ Ϯ͕ϯϰϱ͕ϯϵϳ Ϯ͕ϵϰϱ͕ϬϲϬ ϯ͕ϴϬϮ͕ϱϯϬ &hE /ŶƚĞƌŶĂů^ĞƌǀŝĐĞ&ƵŶĚƐ ϳϭϬͲsĞŚŝĐůĞDĂŝŶƚĞŶĂŶĐĞ ϳϱϬͲWƵďůŝĐtŽƌŬƐĚŵŝŶŝƐƚƌĂƚŝŽŶ 67 138