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Agenda Item 2 - CONSIDERATION OF THE SECOND QUARTER FINANCIAL REPORT FOR FISCAL YEAR 2021-22AGENDA ITEM NO. 2 AGENDA STAFF REPORT City of West Covina I Office of the City Manager DATE: February 15, 2022 TO: Mayor and City Council FROM: David Carmany City Manager SUBJECT: CONSIDERATION OF THE SECOND QUARTER FINANCIAL REPORT FOR FISCAL YEAR 2021-22 RECOMMENDATION: It is recommended that the City Council take the following actions: 1. Receive and file the Second Quarter Financial Report for Fiscal Year 2021-22; and 2. Adopt the following resolution: RESOLUTION NO. 2022-15 - A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST COVINA, CALIFORNIA, ADOPTING A BUDGET AMENDMENT FOR THE FISCAL YEAR COMMENCING JULY 1, 2021 AND ENDING JUNE 30, 2022 (SECOND QUARTER FINANCIAL REPORT) BACKGROUND: The City has completed the second quarter of Fiscal Year 2021-22. This report summarizes the overall financial performance of the City for the period of July 1, 2021 through December 31, 2021, but it is not meant to be inclusive of all finance and accounting transactions. While the focus of the report is the General Fund, summary financial information is also provided for the Enterprise Fund and Special Revenue Funds. The information presented is unaudited. This report is intended to provide City Council and the public with an overview of the City's general fiscal condition. The City will make the Quarterly Financial Report available on the City's website for review by the City's stakeholders. DISCUSSION: The revenue and expenditures per the Budget to Actual comparisons include adjustments for carryovers and any appropriations made as of December 31, 2021. The information presented reports revenues as they are received and expenditures when paid. Revenues and expenditures are only accrued at year end to account for such activity in the correct fiscal year. Additionally, a budget amendment is proposed with the Quarterly Report to adjust revenue and expenditures based on activity to date. LEGAL REVIEW: The City Attorney's Office has reviewed the resolution and approved it as to form. Prepared by: Stephanie Sikkema, Finance Director Fiscal Impact FISCAL IMPACT: The original adopted General Fund budget for FY 2021-22 was $67,814,100 for revenues and expenditures. Council added personnel and crossing guard services increasing expenditures to $69,859,100 and revenue to $67,880,100. After adjusting revenues by $1,030,000 to $71,077,100 and expenditures by $7,674,500 to $78,448,624, the revised General Fund budget is projected to be negative $7,371,524 by the end of this fiscal year. However, $7,087,000 of this is the allocation of unassigned fund balance making the true net revenue and expenditures negative $284,524. Proposed General Fund (Fund110) changes are summarized as follows *riginal Current Aequested :, Amended Budgetd,•Budget Revenue Charges for Services 5,336,000 5,446,000 140,000 5,586,000 Cost Recovery 330,000 790,000 510,000 1,300,000 Fines & Forfeitures 608,000 705,000 50,000 755,000 Interdepartmental Charges 1,423,800 1,423,800 1,423,800 Licenses & Permits 1,964,100 1,964,100 330,000 2,294,100 Other Revenues 82,800 82,800 82,800 Other Taxes 8,167,200 8,167,200 8,167,200 Property Tax 28,204,200 28,204,200 28,204,200 Revenue from Other Agencies 4,483,300 4,549,300 4,549,300 Sales Tax 15,900,000 17,400,000 17,400,000 Transfers In 131,100 131,100 131,100 Use of Moneg & Prooertv 1,183,600 1,183,600 1,183,600 Revenue Total rr 70,047,100 1,030,ODO 71,077,100 Expenditures Administration 2,535,200 2,615,400 12,000 2,627,400 City Clerk 378,300 462.800 3,000 465,800 Community Development 1,862,900 2,366,900 18,750 2,385,650 Finance 1,996,600 1,996,600 2,386,000 4,382,600 Fire 16,989,200 17,449,200 234,500 17,683,700 Human Resources 666,200 666,200 74.000 740,200 Police 24,010,300 25,287,512 141,000 25,428,512 Public Services 5,593,200 5,733,500 80,250 5,813,750 Transfers Out 13,782,200 14,196,012 4,725,000 18,921,012 Expenditures.. rr 70,774,124rr 78,448,624 Prior General Fund Budget Amendments: Resolution No. 2021-089, BA 004, New Employees (2,010,000) Resolution No. 2021-088, BA 011, Crossing Guards 31,000 Resolution No. 2021-102, BA 023, Municipal Fee Study (84,500) Resolution No. 2021-118, BA 028, 1Q Financial Report 1,336,476 Total GF Budget Amendments (727,024) Use of Unassigned Fund Balance 7.087,000 7,087,000 Net Impact to General Fund 442,600 (284,524) Proposed changes to other funds are summarized below: Attachments Attachment No. 1 - Second Quarter Financial Report for Fiscal Year 2021-22 Attachment No. 2 - Resolution No. 2022-015 Exhibit A - Budget Amendment No. 034 CITY COUNCIL GOALS & OBJECTIVES: Enhance City Image and Effectiveness Maintain Good Intergovernmental Relations Achieve Fiscal Sustainability and Financial Stability CITY OF WEST COVINA M IMI Fiscal Year 2021-22 The City has completed the second quarter of Fiscal Year 2021-22. This report summarizes the overall financial performance of the City for the period of July 1, 2021, through December 31, 2021, but it is not meant to be inclusive of all finance and accounting transactions. While the focus of the report is the General Fund, summary financial information is also provided for the Enterprise Fund and Special Revenue Funds. The information presented is unaudited. This report is intended to provide City Council and the public with an overview of the City's general fiscal condition. The revenue and expenditures per the Budget to Actual comparisons include adjustments for carryovers and any appropriations made as of December 31, 2021. The information presented reports revenues as they are received and expenditures when paid. Revenues and expenditures are only accrued at year end to account for such activity in the correct fiscal year. GENERALFUND The General Fund is the general operating fund for the City. It provides the resources to sustain the day-to- day activities and services to the community. All nine departments receive support, either directly or indirectly, from the General Fund. General Fund Budget vs. Year -to -Date Actual 80,000,000 70,047,100 70,774,124 .r rrr rrr 0r rrr rrr 99 rrr 21,100,237 Revenue Expenditures ■Current Budget ■YTD Actual ATTACHMENT NO. 1 The General Fund original budget for FY 2021-22 was $67,814,100 for revenues and expenditures. With amendments, the current FY 2021-22 budget is $70,047,100 for revenues and $70,774,124 for expenditures. With 50% of the year complete, General Fund revenues are at 30% of budget and expenditures are at 51%. This is typical as there is always a lag in receiving revenues — specifically with taxes. General Fund Revenue C r Property Tax 28,204,200 5,565,997 19.7% Sales Tax 17,400,000 6,798,723 39.1% Other Taxes 8,167,200 2,067,294 25.3% Charges for Services 5,446,000 2,929,123 53.8% Revenue from Other Agencies 4,549,300 178,028 3.9% Licenses & Permits 1,964,100 1,917,872 97.6% Interdepartmental Charges 1,423,800 598,100 42.0% Use of Money & Property 1,183,600 469,148 39.6% Cost Recovery 790,000 177,660 22.5% Fines & Forfeitures 705,000 379,638 53.8% Transfers In 131,100 1 - 0.0% Other Reeenues 82,800 18,655 22.5% r r, rr rr r The City's two major General Fund revenue sources are Property Tax and Sales Tax which make up 65% of the General Fund revenues. • Property Tax: The first major apportionment distribution to the City for FY 2021-22 was received in December 2021. Included in this line item are Secured Property Taxes, Property Taxes In -Lieu of Vehicle License Fees (VLF), and residual payments from the dissolution of the former redevelopment agency. The first of these payments are typically received in January and therefore not reflected in the reported quarter. • Sales Tax: The City received its allocations through October sales tax by December 2021. As of December 31, 2021, the allocation received represents approximately 39% of the total sales tax allocation for the year. The City will continue to receive sales tax allocations City of West Covina Second Quarter Financial Report FY 2021-2022 with the final quarter allocation distributed by the California State Department of Taxes and Fees Administration (CDTFA) in August 2022. Sales Tax projections were adjusted with the last Quarterly Budget Amendment. • Other Taxes: This category includes Franchise Fees, Business License Tax, Transient Occupancy Tax (TOT), and Property Transfer Tax. These revenues are not received evenly throughout the year and, except for Transient Occupancy Tax, are expected to be on target by the close of the fiscal year. Transient Occupancy Tax is up 45% from this quarter last fiscal year but trending slightly under budget for the fiscal year to -date at 46%. • License & Permits: Revenues for licenses & permits include building and engineering permits, and animal licenses. Revenue projections are trending higher than originally projected mainly due to building activity increases. Adjustments have been included in the proposed Budget Amendment to reflect these projections. • Revenues from other Agencies: This category includes Vehicle In -Lieu, State Mandated Cost reimbursement revenue, the exchange of Prop A funds, which are the largest revenue source in this category, and COVID-19 Relief Funds. • Charges for Services: These revenues include plan check and zoning related fees, recreation fees, interfund charges, police and fire fees. These fees are at approximately 53.8% as of December 2021. Revenue projections were revised with the Quarterly Report based on revenue trends, and activity to date. The total proposed adjustment is an increase of $1,030,000 in revenue to the General Fund. my Tax 28,204,200 28,204,200 28,204,200 Tax 15,900.000 17,400.000 17,400,000 'Taxes 8,167.200 8,167.200 8,167,200 lea for Services 5,336,000 5,446,000 140,000 5,586,000 we from Other Agencies 4,483,300 4,549,300 4,549,300 sea & Permits 1,964,100 1,964,100 330,000 2,294,100 kpartmental Charges 1,423,800 ' 1,423,800 1,423,800 rf Money & Property 1,183,600 1,183,600 1,183,600 & Forfeitures 608,000 705,000 50,000 755,000 Recovery 330,000 790,000 510,000 1,300,000 fern In 131,100 131,100 131,100 As of December 31, 2021, with 50% of the year complete, $36 million or 51% of the General Fund budget has been expensed (see chart below). Most departments are at or below 50% through the end of the quarter with the exception Fire, Human Resources, and Police. General Fund Administration 2,615,400 1,209,290 46.2 City Clerk 462,800 151,690 32.8 Community Development 2,366,900 671,425 28.4 Finance 1,996,600 911,013 45.E Fire 17,449,200 10,304,040 59.1 Human Resources 666,200 428,623 64.2 Police 25,287,512 13,167,157 52.1 Public Services 5,733,500 2,111,082 36.E At the end of the quarter, six of the nine General Fund department expenditures are at or below 50% of budget. The Human Resources budget is at 64.3% of the original budgeted amount through December 31, 2021. This is due to professional and legal services trending over budget. The Police (51.1%) and Fire (59.1%) Departments are over budget mainly due to overtime costs that were not budgeted in the FY 2021-22 budget. Staff is still evaluating alternative options for the provision of fire services to provide the City Council with various options. Fire Mutual Aid overtime is also trending over, therefore, a budget amendment has been included to increase these expenditures and offsetting revenue. Overtime expenditures should be 50 percent of budget based on the number of pay periods for the end of this quarter. The Police Department is trending over its 2 1 P a g e City of West Covina Second Quarter Financial Report FY 2021-2022 General Fund overtime budget by 42.6%, the Fire Department overtime expenditures are trending over budget by approximately 37.7%, excluding mutual aid overtime which is fully reimbursable. Public Services is also over 249% or $14,532 in overtime in the General Fund. General Fund Overtime Department Current Budget YTD GF Overtime % Administration 2,000 1,051 52.6% Finance 2,000 - 0.0% Fire 1,700,000 1,491,722 87.7% Police 1,526,000 1,412,941 92.6% Public SeNces 9,700 24,232 249.80% Overall, total General Fund Revenue ($21 M) less expenditures ($36M) for the quarter to date is negative $15 million. With the exception of last year when the City had an inflex of revenue due to the pension bonds, revenue less expenditures is actually up from prior years. Revenue Less Expenditures by FY As of Second Quarter o (2.00) (4.00) (6.00) (8.00) (10.00) (12.00) (14.00) (16-00) (18.00) (20.00) FYE2018 FYE2019 FYE2020 FYE2021 FYE2022 (17) (18) The original adopted General Fund budget for FY 2021-22 was $67,814,100 for revenues and expenditures. Council added personnel and crossing guard services increasing expenditures to $69,859,100 and revenues to $67,880,100. After adjusting revenues by $1,030,000 to $71,077,100 and expenditures by $7,674,500 to $78,448,624, the revised General Fund budget is projected to be negative $7,371,524 by the end of this fiscal year. However, $7,087,000 of this is the allocation of unassigned fund balance making the true net revenue and expenditures negative $284,524. Administration 2,535,200 2,615,400 12,000 2,627,400 City Cleric 378,300 462,800 3,000 465,800 Community Development 1,862,900 I 2,366,900 18,750 2,385,650 Finance 1,996,600 1,996,600 2,386,000 4,382,600 Fire 16,989,2001 17,449,200 234,500 17,683,700 Human Resources 666,200 666,200 74,000 740,200 Police 24,010,3001 25,287,512 141,000 25,428,512 Public SeMces 5,593,200 5,733,500 80,250 5,813,750 The requested General Fund budget amendment includes the following: 1) Add a transfer to the Capital Improvement Fund ($4,725,000) and Supplemental Retirement Plan ($2,362,000) to allocate FY 2020-21 Unassigned Fund Balance — total of $7,087,000. 2) Add a total of $297k in Other Incentive Programs to allocate funding for the one-time $3k paid to the Miscellaneous labor groups upon ratification of their Memorandum of Understandings. 3) Increase Mutual Aid Overtime by $225,500, based on actuals year-to-date, which will be offset by $510k in revenue. 4) Under Human Resources, add $15k for Tuition Reimbursement as this was not included in the original budget and increase Legal Services by $50k to fund legal services provided for labor negotiations. 5) Revenues have been increased to reflect actuals in Late Payment Penalty ($50k), Facility Rentals ($40k), Street Improvements ($150k), Street Obstruction ($80k), Encroachment (100k), and Plan Check Fees ($100k). Excluding the use of unassigned fund balance, the overall net impact of these revenue and expenditure changes is a $442,500 increase to the General Fund. ENTERPRISE FUND The Police Department's Computer Service Group is trending over budget by 24%. This is due to services paid and received annually. Overall, the Police 3 1 P a g e City of West Covina Second Quarter Financial Report FY 2021-2022 Enterprise Fund is expected to finish the year within budget and with excess revenue. Police Enterprise Current Budget YTD Actual % tt 304,919 .• 390,902 t GrnnA Tn}al �� 807,302 594,131 73.6% OTHER FUNDS Special Revenue Funds are restricted in their use for specified purposes. Budget versus actual comparisons for both revenue and expenditures for Special Revenue Funds are presented below: avenue 59,682,862 13,277,248 22.2% Assessment Districts 4,676,700 1,708,190 36.5% CDBG 3,313,566 93,141 2.8% CIP - - 100.0% Gas Tax 2,745,100 1,313,149 47.8% Grants 15,198,318 453,560 3.0% Measure M 1,522,200 924,175 60.7% Measure R 1,341,700 817,319 60.9% Prop 2,246,600 1,313,652 58.5% Prop C 1,902,600 1,089,655 57.3% SB1 2,680,300 724,883 27.0% Sewer Maintenance 3,230,000 1,704,421 52.8% Sportsplex - 160,650 100.0% Other Special Revenue 20,825,778 2,974,454 14.3% cpenditum 79,348,746 20,798,570 26.2% Assessment Districts 4,660,517 1,562,748 33.5% CDBG 3,469,866 124,559 3.6% CIP 3,747,331 701,891 18.7% Gas Tax 2,959,000 935,371 31.6% Grants 25,138,039 7,531,523 30.0% Measure M 676,000 84,949 12.6% Measure R 2,128,100 382,207 18.0% Prop A 2,130,900 73,770 3.5% Prop C 2,149,600 580,787 27.0% SB1 2,263,183 350,164 15.5% Sewer Maintenance 5,726,904 497,517 8.7% Sportsplex 1,498,929 223,625 14.9% In addition to the amendments being proposed under the General Fund, the following amendments are recommended for other funds: 1) Add a total of $445k in Other Incentive Programs in Fund 179 (ARPA Local Fiscal Recovery Funds) to allocate funding for the one-time $5k paid to the Police labor groups upon ratification of their Memorandum of Understandings. Essential Worker pay is an eligible expense for the Local Fiscal Recovery Funds. Additionally, this increase is proposed to be offset by a reduction to the Fire Station Repairs project (22010). 2) Add a total of $500k in PSA for Health Department Services in Fund 179 (ARPA Local Fiscal Recovery Funds) to allocate funding a Community Needs Assessment, Community Health Improvement plan, and a Feasibility study. 3) Add $124,209 in the Capital Projects Fund (Fund 160) to rollover Project No. 19038, Fire Station Pre -Alerting System, from the prior fiscal year. 4) Add $4,275,000 Transfer In under the Capital Improvement Fund (Fund 160) as part of the FY 2020- 21 Unassigned Fund Balance allocation. After the proposed adjustments, the revenues and expenditures for all other funds will be trending within budget. FOR MORE INFORMATION This summary report is derived from detailed financial information generated by the City's Finance Department. Additional financial information is available online at www.westcovina.org. 4 1 P a g e ATTACHMENT NO.2 RESOLUTION NO.2022-015 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WEST COVINA, CALIFORNIA, ADOPTING A BUDGET AMENDMENT FOR THE FISCAL YEAR COMMENCING JULY 1, 2021 AND ENDING JUNE 30, 2022 (SECOND QUARTER FINANCIAL REPORT) WHEREAS, the City Manager, on or about June 15, 2021, submitted to the City Council a proposed budget for the appropriation and expenditure of funds for the City of West Covina for Fiscal Year 2021-22; and WHEREAS, following duly given notice and prior to budget adoption, the City Council held public meetings, considered and evaluated all comments, and adopted a budget for the fiscal year commencing July 1, 2021 and ending June 30, 2022; and WHEREAS, amendments must periodically be made to the budget to conform to changed circumstances following adoption of the budget. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF WEST COVINA, CALIFORNIA DOES RESOLVE AS FOLLOWS: SECTION 1. The City Council hereby approves Budget Amendment No. 034, attached hereto as Exhibit A, for Fiscal Year 2021-22. SECTION 2. The City Clerk shall certify to the adoption of this resolution and shall enter the same in the book of original resolutions and it shall become effective immediately. APPROVED AND ADOPTED this 15th day of February, 2022. APPROVED AS TO FORM Thomas P. Duarte City Attorney Dario Castellanos Mayor ATTEST Lisa Sherrick Assistant City Clerk I, LISA SHERRICK, Assistant City Clerk of the City of West Covina, California, do hereby certify that the foregoing Resolution No. 2022-015 was duly adopted by the City Council of the City of West Covina, California, at a regular meeting thereof held on the 15th day of February, 2022, by the following vote of the City Council: AYES: NOES: ABSENT: ABSTAIN: Lisa Sherrick Assistant City Clerk EXHIBIT A BUDGET AMENDMENT CITY OF WEST COVINA BUDGET AMENDMENT BA # 034 Posted By: Date Posted: Date: 02/15/2022 Fiscal Year: 2021-2022 Requested by: S. Sikkema Amount: 7,798,709.00 Dept/Div: Finance Description: 2nd Quarter Budget Amendment EXPENDITURES Account Number I Dept/Account Description Current Budget Proposed Amendment Amended Budget Use of Unassi ned Fund Balance 110.95.9500.9160 TRANSFER OUT 4 725 000.00 4,725,000.00 110.13.1310.5168 ISUPPLEMENTAL RETIREMENT PLAN 2 362 000.00 2,362,000.00 Subtotal Use of Unassi ned Fund Balance 7,087,000.00 7,087,000.00 One -Time Payments per Misc. MOUs 110.11.1120.5127 OTHER INCENTIVE PROGRAMS 3,000.00 3,000.00 110.11.1340.5127 OTHER INCENTIVE PROGRAMS 9,000.00 9,000.00 110.12.1210.5127 OTHER INCENTIVE PROGRAMS 3,000.00 3,000.00 110.13.1310.5127 OTHER INCENTIVE PROGRAMS 24 000.00 24 000.00 110.14.1410.5127 OTHER INCENTIVE PROGRAMS 91000.00 91000.00 110.31.3110.5127 OTHER INCENTIVE PROGRAMS 33 000.00 33 000.00 110.31.3115.5127 OTHER INCENTIVE PROGRAMS 18 000.00 18 000.00 110.31.3116.5127 OTHER INCENTIVE PROGRAMS 42 000.00 42 000.00 110.31.3120.5127 OTHER INCENTIVE PROGRAMS 28 380.00 28 380.00 110.31.3121.5127 OTHER INCENTIVE PROGRAMS 6,000.00 6,000.00 110.31.3125.5127 OTHER INCENTIVE PROGRAMS 1,620.00 1,620.00 110.31.3130.5127 OTHER INCENTIVE PROGRAMS 12 000.00 12 000.00 110.32.3210.5127 OTHER INCENTIVE PROGRAMS 6,000.00 6,000.00 110.32.3230.5127 OTHER INCENTIVE PROGRAMS 3,000.00 3,000.00 110.61.4140.5127 OTHER INCENTIVE PROGRAMS 2,550.00 2,550.00 110.61.4142.5127 OTHER INCENTIVE PROGRAMS 660.00 660.00 110.61.4144.5127 OTHER INCENTIVE PROGRAMS 840.00 840.00 110.61.4147.5127 OTHER INCENTIVE PROGRAMS 6,120.00 6,120.00 110.61.5110.5127 OTHER INCENTIVE PROGRAMS 54 180.00 54 180.00 110.61.5132.5127 OTHER INCENTIVE PROGRAMS 600.00 600.00 110.61.5133.5127 OTHER INCENTIVE PROGRAMS 600.00 600.00 110.61.5135.5127 OTHER INCENTIVE PROGRAMS 600.00 660.00 110.61.5161.5127 OTHER INCENTIVE PROGRAMS 7,500.00 7,500.00 110.61.5162.5127 OTHER INCENTIVE PROGRAMS 2,100.00 2,100.00 110.61.5165.5127 OTHER INCENTIVE PROGRAMS 2,550.00 2 550.00 110.61.5180.5127 OTHER INCENTIVE PROGRAMS 1,950.00 1,950.00 110.71.2110.5127 OTHER INCENTIVE PROGRAMS 8,850.00 8,850.00 110.71.3125.5127 OTHER INCENTIVE PROGRAMS 3,000.00 3,000.00 110.71.4110.5127 OTHER INCENTIVE PROGRAMS 6,750.00 6,750.00 110. 71. 4182. 5127 OTHER INCENTIVE PROGRAMS 150.00 150.00 Subtotal One -Time Pa ments per Misc. M0U5 297 000.00 297 000.00 110.32. 3210. 5129 MUTUAL AID OVERTIME 674 500.00 225 500.00 900 000.00 110.14.1410.6022 TUITION REIMBURSEMENT 15 000.00 15 000.00 110.14.1410.6111 ILEGAL SERVICES 50 000.00 50 000.00 100 000.00 ARPA LOCAL FISCAL RECOVERY FUNDS 179.31.3110.5127 OTHER INCENTIVE PROGRAMS 445 000.00 445 000.00 179.80.7003.7900 CIP - MISCELLA.NEOUS 22011.179.7900 PSA for Health Dept. Services 98 190.00 500 000.00 598 190.00 179.80.7003.7900 CIP -MISCELLANEOUS 22010.179.7900 IFIRE STATION REPAIRS 4,960,000.00 945 000.00 4, O15,000.00 Subtotal ARPA LOCAL FISCAL RECOVERY FUNDS 5,058,190.00 5,058,190.00 160.80.7003.7900 1CIP - MISCELLANEOUS 19038.160.7900 IFIRE STATION PRE -ALERTING SYSTEM 43 233.00 1 124 209.00 1 167 442.00 5 825 923.00 1 7,798,709.00 13 921,632.00 REVENUES Account Number I Account Description Current Budget Proposed Amendment Amended Budget 160.00.9110 TRANSFER IN 4,725,000.00 4,725,000.00 110.00.4301 LATE PAYMENT PENALTY 68 000.00 50 000.00 118 000.00 110.32.4901 MUTUAL AID COST REIMBURSEMENT 790 000.00 510 000.00 1,300,000.00 110.61.4682 FACILITY RENTALS 72 000.00 40 000.00 112 000.00 110.71.4251 STREET IMPROVEMENTS 50 000.00 150 000.00 200 000.00 110.71.4272 STREET OBSTRUCTION 107 100.00 80 000.00 187 100.00 110.71.4273 ENCROACHMENT 46 000.00 100 000.00 146 000.00 110.71.4614 PLAN CHECK FEES 375 000.00 100 000.00 475 000.00 1,508,100.00 5,755,000.00 7,263,100.00 REASON/JUSTIFICATION Please be specific) 2nd Quarter Budget Amendment APPROVALS City Council Approval Date (if required, attach minutes): o Approval Not Required Dept Head Approval: Date: Finance Director: Date: Funds Available? o Yes No Manager: Date: