Loading...
HomeMy WebLinkAboutORD 2024-21 - Budget AmendmentORDINANCE NO. 70Z14 — ZA AN ORDINANCE OF THE CITY OF GEORGETOWN, TEXAS, AMENDING THE FISCAL YEAR 2024 ANNUAL BUDGET FOR MID- YEAR OBLIGATIONS THAT WERE NOT KNOWN AT THE TIME THE BUDGET WAS ADOPTED; APPROPRIATING THE VARIOUS AMOUNTS THEREOF; REPEALING CONFLICTING ORDINANCES AND RESOLUTIONS; INCLUDING A SEVERABILITY CLAUSE; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the City is aware of obligations not currently funded in the fiscal year 2024 Budget in the following funds: General, Capital Projects, Electric Conservation, American Rescue Act, Facilities, Fleet, Joint Services, Information Technology, Airport, Electric, Stormwater, and Water; and WHEREAS, these funds will be funded from available fund balances or additional revenues; and WHEREAS, the City Charter and state law allow for changes in the Annual Operating Plan by a Council majority plus one in emergency situations and for municipal purposes; and WHEREAS, the changes were unknown and unforeseeable at the time the fiscal year 2024 Budget was approved; and WHEREAS, the City Council finds it to be in the best interest of the public to amend the 2024 Budget for mid -year obligations that were not known at the time the Budget was adopted, as set out herein. NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GEORGETOWN, TEXAS: Section 1. The meeting at which this ordinance was approved was conducted in compliance with the Texas Open Meetings Act, Texas Government Code, Chapter 551. Section 2. The facts and recitations contained in the preamble of this ordinance are hereby found and declared to be true and correct and are incorporated by reference herein and expressly made a part hereof, as if copied verbatim. Section 3. The amendment to the 2024 annual Budget of the revenues of the City of Georgetown and expenses of conducting the affairs thereof, is in all things adopted and approved as an addition to the previously approved Budget of the current revenues and expenses, as well as fixed charges against said City for the fiscal year beginning October 1, 2023 and ending September 30, 2024. A copy of the amendment is attached hereto as Exhibit A and incorporated by reference herein. Ordinance Number: �Zolll� - & ('arc 1 of 2Subject\ `(iN Date Approved: Section 4. The total of $26,033,325 is hereby released from appropriation for payments of expenditures and payments of the funds and included in Exhibit A. Section 5. All ordinances or resolutions that conflict with the provisions of this ordinance are hereby repealed, and all other ordinances or resolutions of the City not in conflict with the provisions of this ordinance shall remain in full force and effect. This ordinance complies with the vision statement of the Georgetown 2030 Plan. Section 6. If any provision of this ordinance, or application thereof, to any person or circumstance, shall be held invalid, such invalidity shall not affect the other provisions, or application thereof, of this ordinance, which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are hereby declared to be severable. Section 7. The Mayor is hereby authorized to sign this ordinance and the City Secretary to attest. This ordinance shall become effective upon adoption of its second and final reading by the City Council in accordance with the provisions of the City Charter of the City of Georgetown. PASSED AND APPROVED on First Reading on the 9th of April, 2024. PASSED AND APPROVED on Second Reading on the 2311 of April, 2024. ATTEST: THE CITYWGEORGETOWN: Robyn D nsmore, City Secretary Josh hroeder, Mayor APPROVED AS TO FORM: gkyel4assorV, City Attorney Ordinance Number: Z Page 2 of 2 Subject: Date Approved: FY2024: MID -YEAR BUDGET AMENDMENT Each year, the City amends the budget for multi -year capital projects, as well as operational changes that were unknown at the time the budget was adopted. GENERAL CAPITAL PROIE(:'T FUND: This amendment contains impact to capital projects due to price escalation, change in scope and design and new projects. Price Escalation: Austin Avenue Bridges - $7.5 million Berry Creek Drive - $109 thousand DB Wood (SH 29 to Oak Ridge) - $600 thousand Downtown Parking Garage - $3 million Intersection Improvements - $3 thousand Public Safety Vehicles Price Increase - $492 thousand San Gabriel Park - $10 thousand Southeast Inner Loop - $8 hundred Southwestern Blvd (SE Inner Loop) - $3 million Southwestern Blvd (TIA) - $1 million New Projects: The Wolf Ranch Parkway at Southwest Bypass is a new project, which is TIA funded. This amendment recognizes $73 thousand. Change in Project Scope/Design and price escalation: Fire Station 1 Renovation - $500 thousand Logistics Building - $2 million Additionally, this amendment includes funding for an arbitrage payment. The total amount is 129 thousand. This amount is for interest earned on bond proceeds that exceeds the issued interest rate on the bond proceeds within the given timeframe. The City budgeted $10 million in Future Facilities Bond as the City's contribution to the YMCA. This amendment proposes a reduction of $10 million in bond proceeds based on timing of the project. The $10 million for the YMCA project will be moved to the FY2025 Budget. With higher interest rates, the City has seen a large increase in investment revenue related to interest earnings over the past fiscal year and continuing into FY2024. Interest earnings are tracked by debt issuance and are able to be used for eligible projects within that issuance. Many projects have seen cost escalations due to inflation, and the interest earnings can be used to offset these costs rather than issuing additional debt. Along with the capital project roll forward amounts, this amendment also includes appropriating $9 million in interest income for projects across all funds. GENERAL FUND: Included in this amendment is $150 thousand for election expense to go towards voter education on ESD#8 sales tax election. ESD#8 uses a cost sharing model to pay for Fire and EMS support services based on their usage of the Fire system. Additional sales tax revenue will help ESD#8 cover their increasing cost of Fire and EMS support from the City. The General Fund will send $181 thousand to the Electric Fund to support the Streetlight Repair Program. Abu dgeted Lineman and an existing bucket truck were repurposed to create a dedicated Streetlight Repairs group. These resources must be backfilled to keep the rest of Electric Distribution operations fully staffed and functioning. Anticipated hire date is May 1, 2024. The City is reviewing options for alternative streetlight maintenance funding source for FY2025. The Police Department budgeted to replace all Motorola body cameras in FY2024. Due to price increase and the addition of extra cameras for redundancy, the contract is $20 thousand more than anticipated. This amendment appropriates one-time funding in the Police operations budget to pay for the additional costs. Public Safety Staffing: Included in the FY2024 budget were 8 overstaffing positions for public safety, 3 for Police, and 5 for Fire Services. There was no budgeted funding with these positions. The intent was to leverage salary savings to account for overstaffing efforts in FY2024. Both Police and Fire were able to fill overstaff positions early and are currently fully staffed. This amendment is proposing to use approximately $880 thousand for salary and benefits for overstaffing employees. Moving into FY2025, these positions will be included in the base budget for Police and Fire. Staff is proposing to amend Fire's personnel budget by approximately $700 thousand to account for additional overtime and associated personnel expenses. Although fully staffed, Fire has incurred higher than anticipated overtime costs while new hires complete training. It is anticipated that all new hires will complete training by March 2024. In addition, staff is anticipating the overtime needs for Two Step Inn as well as the cyclical increase in the summer months. This amendment appropriates funding for equipment related to the three positions in Police and the 5 positions in Fire. Associated equipment totals $164 thousand and includes equipment, uniforms, technology expense, computers, and radio equipment. In addition to amending the budget for overstaffing, staff is proposing to amend Police and Fire for anticipated overtime and associated personnel expenses. It is anticipated that Police will need approximately $300 thousand in additional overtime expense. The driver behind this increase is primarily from the increase Police presence for events such as Two Step Inn, Red Poppy, and downtown patrol on weekends. To help offset the anticipated increase, staff is proposing to recognize reimbursement revenue from Two Step Inn and interest earnings. This amendment recognizes $200 thousand in reimbursement revenue for public safety support during Two Step Inn. Additional interest earnings of $200 thousand is also recognized in the mid -year amendment. Interest earnings have been strong through FY2024 as interest rates have stabilized. Staff will reevaluate interest earnings moving into FY2025. Water Franchise Fees and Payment in Lieu of Taxes (PILOT) revenue are expected to increase from the rate change effective April V. Council approved a 32.5% Water increase and a 11.5% Wastewater increase. The primary drivers behind the rate increase are rehabilitation and expansion of infrastructure, inflation impacts, and the need to secure additional water resources for future needs. The total increase in recurring revenue to the General Fund is $591 thousand. SPECIAL, REVENUE FUNDS AND INTERNAL SERVICE. FUNDS: AMERICAN RESCUE PLAN ACT FUND: This amendment appropriates an additional $62 thousand for additional funding needed for the parking garage. Interest earnings revenue in the amount of $62 thousand will be recognized to offset the additional expense. ELECTRIC CONSERVATION FUND: This amendment appropriates $50 thousand of expense in the Electric Conservation fund for the estimated billing software configuration needed for the newly adopted solar, power factor, and primary voltage structure. F,Ac1i. Ti s FUND: Staff is proposing to recognize the budget from an FY23 contract. This was not included in the CIP Roll Forward amendment and is needed to offset the contract encumbrance from FY2023. Included in the amendment is $41 thousand appropriated in irrigation expense. The increase is funded through available fund balance within the Facilities Fund. FLEET SERVICES FUND: Fleet acquired a fleet management software, Faster. The software provides a comprehensive asset management from initial acquisition through disposal. Total appropriation is $88 thousand. This increase to the Fleet budget is funded with available fund balance. Mid -year purchases for public safety vehicles totals $492 thousand. This includes three new vehicles for recently filled overstaffing positions in Police, and accounts for a price increase in FY24 Police replacement vehicles. The proposed funding source for these items is through certificate of obligations. The Electric Fund is sending funding to the Fleet Fund for the purchase of two bucket trucks to backfill streetlight maintenance and an F-150 for an operations tech position. This amendment appropriates $500 thousand for the two bucket trucks and $60 thousand for the F-150. 10iNT SERVICES FUND: This amendment includes $200thousand for professional services for development related expenses. The additional appropriation is needed as current plan review/engineering expenses are expected to exceed budget by the end of the fiscal year. It will be taken from the available fund balance. ENTERPRISE FUNDS: AIRPORT: The Airport Fund is adding an additional position of an Operations Manager. This position will manage day-to-day operations and focus on compliance, regulation and safety. The prorated salary is $28 thousand based on a start date of May V. ELECTRIC: The Electric Fund is requesting additional funding for the City's Streetlight Program. The request includes a full-time position, Electric Distribution Troubleshooter, with an anticipated start date of May 15t, and two bucket trucks. The Electric Fund will be responsible for maintaining all streetlights in the City of Georgetown city limits irrespective of the energy provider. The new full-time employee prorated salary, benefits, and operational needs total $54 thousand. Additionally, as part of the street light project, the Electric Fund will receive $181 thousand transfer from the General Fund to help with associated streetlight repair costs. Buckettrucks: One of the existing bucket trucks is being exclusively used for streetlight maintenance. This is affecting other electric distribution operations. We will request a new streetlight repair lineman position in FY2025. Ordering the second bucket truck now allows for the lineman to have the equipment needed. Electric Bucket trucks have a 6- 12-month lead time. The total for two bucket trucks is $500 thousand. F-150: Two Operational Technology Network tech positions were approved for Fiscal Year 2024. The two trucks did not move into the approved budget. One of the pickup trucks will be in this MYBA and the other one will be in FY2025 budget. The total for an F-150 is $60 thousand. This amendment appropriates an additional $3 million for changes to various capital improvement projects. The system improvements for Ordinary Improvements were increased due to capacity upgrades. The system improvements for Voltage Conversion, Power Quality, Sectionalization/Coordinating and Protection/Distribution Automation were reduced due to a shift in project needs. The substation feeder exits/extensions was also reduced. STORMWATER: Pond maintenance should be going to a liability account for Parks to use when they are ready to dredge the ponds. Instead, this has been going to revenue. In order to correct this, staff needs to expense the amounts in Stormwater and put the funds into a liability account in Stormwater. Total appropriation is $112 thousand. WATER: This amendment appropriates an additional $4.5 million as part of the Ground water Reservation Agreement. The adopted budget included reservations for 39,000 AF, and this amendment includes the fees for 70,000 AF as allowed in the reservation agreement. A 32.5% increase to water rates and an 11.5% increase to wastewater rates are going into effect on April 1. An additional $1.4 million in revenue is recognized in Wastewater Charges and $4.5 million in Water Charges revenue to account for the increased rates. There is also a corresponding increase to PILOT of $414 thousand and in increase to Franchise Fees of $178 thousand. In Wastewater Operations, $611 thousand is proposed for developer reimbursement for Parmer Ranch. The agreement states that the City will reimburse the developer based on the number of LUE's. Water Administration needs appropriation for building modifications at the West Side Service Center. Funding for this request was approved as part of the FY2023 budget (one-time funding) but was not used in FY2023. This amendment is to re -appropriate $120 thousand in one-time funding so the building modifications can be completed. FY2024 Amended Current Budget MYBA Budget Beeinninz Fund Balance 36,820,256 (618,6621 36,201,594 40001:PropertyTaxes 21,820,000 21,820,000 40002:Sales Taxes 29,191,511 29,191,511 40005:FranchiseTaxes 8,140,011 177,536 8,317,547 40008:Other Taxes 670,000 670,000 41001:Fines 411,300 411,300 41002:Penalties - 42001:lnterest Income 1,250,000 200,000 1,450,000 43001:Fees 9,842,066 9,842,066 43002:Garbage Charges - - 43003:Permits 4,624,000 4,624,000 43004:Administrative Charges 1,921,277 1,921,277 43005:Rental Revenue 83,192 83,192 44001:Grant Revenue 7,000 7,000 44502:Developer Contributions - 44503:lnterlocal Agreement Revenue 6,286,773 6,286,773 44504:Donations 279 - 279 44505:Sponsorship 10,000 10,000 45001:Misc Revenue 206,333 200,000 406,333 45002:lnsurance Proceeds 45003:Misc Reimbursements 45004:Sale of Property 70001:Transfers In 1,036,311 - 1,036,311 70002. Payment in Lieu of Taxes 12,250,000 414,250 12,664,250 Revenue Total 97,750,053 991,786 98,741,839 CC0001 Non -Departmental 90,000 209,716 299,716 CC0107 Planning 3,231,654 3,231,654 CCO202 Parks Administration 1,733,417 1,733,417 CCO210 Library 3,671,344 3,671,344 CCO211 Parks 3,204,206 3,204,206 CCO212 Recreation 4,585,489 4,585,489 CCO213 Tennis Center 552,352 552,352 CCO215 Garey Park 1,294,971 1,294,971 CCO218 Downtown, Arts, & Events 695,956 695,956 CC0311311 Call Center 760,588 760,588 CC0316 Municipal Court 578,769 578,769 CC0402 Fire Support Services/Administration 6,109,724 6,109,724 CC0422 Fire Emergency Services 20,576,531 700,000 21,276,531 CC0448 EMS 4,025,629 4,025,629 CC0533 Environmental Services - - CC0536Inspection Services 2,393,025 2,393,025 CC0602 Administrative Services 3,044,045 3,044,045 CC0605 Emergency Management 501,133 501,133 CC0634 City Council Services 240,992 240,992 CC0635 City Secretary Services 1,673,120 7,724 1,680,844 CC0638 General Government Contracts 10,276,724 150,000 10,426,724 CC0654 Legal - - CC0655 Communications/Public Engagement 1,548,381 1,548,381 CC0702 Police Administration 2,693,277 2,693,277 CC0742 Police Operations 21,328,579 1,040,675 22,369,254 CC0744 Animal Services 1,201,163 - 1,201,163 CC0745 Code Compliance 772,808 772,808 CC0802 Public Works 840,805 - 840,805 CC0846 Streets 5,144,228 5,144,228 CC0847 Tiansportarion Planning 1,259,968 1,259,968 Expense Total 104,028,877 2,108,115 106,136,992 Ending Fund Balance 30,541.432 (1,734,991) 28,806,441 MDF Reserve 2,400,000 2,400,000 Benefit Payout Reserve 340,000 340,000 Contingency Reserve 18,907,785 397,708 19,305,493 Economic Stability Reserve 6,134,528 129.034 6.263,562 Reserves Total 27,782,313 526,742 28,309,055 Available Fund Balance 2,759,119 (2,261,733) 497,387 Capital Project FY2024 Current Budget MYBA Amended Budget Beginning Fund Balance 133,704,288 9,536,245 143,240,533 42001:lnterest Income 3,783,750 1,141,400 4,925,150 43001:Fees 45,246 73,700 118,946 45003:Misc Reimbursements 787,814 10,520 798,334 46001:Bond Proceeds 86,133,600 6,646,400 92,780,000 70001:Transfers In 2,660,158 - 2,660,158 Revenue Total 93,410,568 7,872,020 101,282,588 CC0001 Non -Departmental CCO211 Parks CC0302 Finance Administration CC0319 Facilities CC0402 Fire Support Services/Administration CCO526 Systems Engineering CC0602 Administrative Services CC0802 Public Works CC0847 Transportation Planning Expense Total 6,573,786 12,516,340 85,929 45,016,221 329,066 135,643,773 6,102,481 15,374,038 30,246 221,671,879 3,621,000 10,520 (9,046,600) 11,287,100 3,000,000 8,872,020 10,194,786 12,526,860 85,929 35,969,621 329,066 146,930,873 6,102,481 18,374,038 30,246 230,543,899 Ending Fund Balance 1 5,442,977 8,536,245 13,979,222 Interest Reserve Reserves Total 3,783,750 - 3,783,750 3,783,750 - 3,783,750 Available Fund Balance 1 1,659,227 8,536,245 10,195,472 FY2024 Current Budget MYBA Budget Beginning Fund Balance 940,637 97,223 1,037,860 42001:Interest Income I 15,000 - 15,000 43001:Fees 75,000 - 75,000 Revenue Total 90,000 90,000 CCO534 Conservation 70,195 50,000 120,195 Expense Total 70,195 50,000 120,195 Ending Fund Balance 960,442 47,223 1,007,665 Contingency Reserve Reserves Total Available Fund Balance 1 960,442 47,223 1,007,665 American Rescue Plan Beginning Fund Balance 42001:lnterest Income 44001:Grant Revenue Revenue Total Current Amended Budget MYBA Budget 402,090 - 402,090 - 62,032 62,032 8,038,235 - 8,038,235 8,038,235 62,032 8,100,267 CC0319 Facilities 8,383,610 62,032 8,445,642 Expense Total 8,383,610 62,032 8,445,642 Ending Fund Balance 56,715 - 56,715 iReserves Reserves Total - - - Available Fund Balance 56,715 - 56,715 Facilities Maintenance Fund M M Current Amended Budget MYBA Budget Beginning Fund Balance 4,817,363 (6,582) 4,810,781 42001:lnterest Income 80,000 80,000 43004:Administrative Charges 5,926,181 5,926,181 Revenue Total 6,006,181 6,006,181 CC0319 Facilities 6,535,535 41,022 6,576,557 Expense Total 6,535,535 41,022 6,576,557 Ending Fund Balance 4,288,009 (47,604) 4,240,405 Contingency Reserve 339,960 339,960 Capital Reserve 3,513,802 3,513,802 Reserves Total 3,853,762 - 3,853,762 Available Fund Balance 434,247 (47,604) 386,643 Fleet Services Fund inning Fund Balance 42001:lnterest Income 43004:Administrative Charges 45002:lnsurance Proceeds 70001:Transfers In Revenue Total CC0001 Non -Departmental CC0320 Fleet Expense Total Current Budget 16,305,336 FY2024 Amended MYBA Budget 176,914 16,482,250 65,000 - 65,000 5,429,460 24,500 5,453,960 50,000 - 50,000 6,240,314 1,052,000 7,292,314 11,784,774 1,076,500 12,861,274 1,160,158 19,774,426 - 1,160,158 1,165,435 20,939,861 20,934,584 1,165,435 22,100,019 Ending Fund Balance 1 7,155,526 87,979 7,243,505 Contingency 710,951 710,951 Fire Vehicle Reserve 493,000 493,000 Capital Reserve 5,951,575 5,951,575 Reserves Total 7,155,526 - 7,155,526 Available Fund Balance 1 (0) 87,979 87,979 Joint Services FY2024 Current Amended Budget MYBA Budget Beginning Fund Balance 8,583,324 (790,693) 7,792,631 Revenue 41002:Penalties 50,000 50,000 42001:lnterest Income 110,000 110,000 43001:Fees 315,000 315,000 43004:Administrative Charges 26,817,094 26,817,094 45002:Insurance Proceeds 110,000 110,000 45003:Misc Reimbursements 100,000 - 100,000 Revenue Total 27,502,094 - 27,502,094 CC0001 Non -Departmental 1,550,000 1,550,000 CC0302 Finance Administration 1,860,694 1,860,694 CC0315 Accounting 1,956,759 1,956,759 CC0317 Purchasing 762,841 762,841 CC0318 Warehouse Services 328,327 328,327 CC0321 Utility Customer Service 3,454,040 3,454,040 CC0322 Utility Customer Billing 4,583,845 4,583,845 CC0324 Customer Admin & Data Analytics 2,469,499 2,469,499 CC0503 Organizational and Operational Excellence 975,152 - 975,152 CC0526 Systems Engineering 4,697,945 200,000 4,897,945 CC0637 Economic Development 614,324 - 614,324 CC0639 Human Resources 1,731,216 1,731,216 CC0640 Citywide Human Resources 2,133,712 - 2,133,712 CC0654 Legal 1,546,115 13,837 1,559,952 CC0658 Real Estate Services 475,286 - 475,286 Expense Total 29,139,756 213,837 29,353,593 Ending Fund Balance 6,945,662 (1,004,530) 5,941,132 Contingency Reserves Total Reserve 5,420,257 3,412 5,423,669 5,420,257 3,412 5,423,669 Available Fund Balance 1,525,405 (1,007,942) 517,464 Information Technology Fund 1 innine Fund Balance 42001:lnterest Income 43004:Administrative Charges 70001:Transfers In Revenue Total FY2024 Current Amended Budget MYBA Budget 6,956,830 - 6,956,830 125,000 125,000 14,059,364 - 14,059,364 179,200 35,000 214,200 14,363,564 35,000 14,398,564 CC0001 Non -Departmental 112,840 - 112,840 CC0648 IT Fiber 811,161 - 811,161 CC0649 IT Applications 1,773,959 - 1,773,959 CC0650 IT Public Safety 547,652 - 547,652 CC0651 IT Infrastructure 3,637,377 - 3,637,377 CC0652 IT Management 8,360,854 76,605 8,437,459 Expense Total 15,243,844 76,605 15,320,449 Ending Fund Balance 6,076,550 (41,605) 6,034,945 Contingency Reserve 2,869,455 2,869:455 I Capital Reserve I 2,158,423 2,158423 Reserves Total 5,027,878 - 5,027,878 Available Fund Balance 1,048,672 (41,605) 1,007,067 FY2024 Current Amended Budget MYBA Budget Beginning Fund Balance 3,053,637 (36,060) 3,017,577 40001:Property Taxes 60,000 60,000 42001:lnterest Income 100,000 100,000 43005:Rental Revenue 275,000 275,000 43606:Airport Charges 5,454,400 5,454,400 Operating Revenue Total 5,889,400 5,889,400 CC0001 Non -Departmental - 3,500 3,500 CC0636 Airport 5,952,90,342 I 88 4 5,993,330 Operating Expense Total 5,952,988 43,842 5,996,830 Non -Operating 45001:Misc Revenue 2,000 - 2,000 46001:13ond Proceeds 350,000 - 350,000 Non -Operating Revenue Total 352,000 - 352,000 CC0001 Non -Departmental I 212,249 = 212,249 CC0636 Airport 1,754,353 1,754,353 Non -Operating Expense Total 1,966,602 - 1,966,602 Ending Fund Balance 1,375,447 (79,902) 1,2 ,:S45 Contingency Reserve 281,878 9,947 291,825 Debt Service Reserve 212,094 212,094 Reserves Total 493,972 9,947 503,919 Available Fund Balance 881,475 (89,849) 791,626 FY2024 Current Amended Budget MYBA Budget Beginning Fund Balance 63,757,591 (140,641) 63,616,950 Operating 40002:Sales Taxes 6,000 - 6,000 41002:Penalties 661,500 - 661,500 42001:lnterest Income 480,000 - 480,000 43001:Fees 4,690,847 - 4,690,847 43004:Administrative Charges 3,795,166 - 3,795,166 43601:Electric Charges 101,564,995 101,564,995 44502:Developer Contributions 7,252,500 7,252,500 70001:Transfers In - 181,716 181,716 Operating Revenue Total 118,451,008 181,716 118,632,724 Operating CC0001 Non -Departmental 7,129,900 563,500 7,693,400 CC0521 Operational Technology 2,707,774 2,000 2,709,774 CC0522 Electric Administration 11,182,408 - 11,182,408 CC0523 Electric Safety and Employee Development 387,883 - 387,883 CC0525 T&D Services 2,897,481 66,311 2,963,792 CC0537 Electric Resource Management 71,455,231 - 71,455,231 CC0555 Electric Systems Operations 2,381,653 2,381,653 CC0557 Electrical Engineering 965,493 - 965,493 Operating Expense Total 99,107,823 631,811 99,739,634 Non -Operating 45001:Misc Revenue 40,000 - 40,000 46001:13ond Proceeds 19,367,475 3,606,120 22,973,595 Non -Operating Revenue Total 19,407,475 3,606,120 23,013,595 Non -Operating CC0001 Non -Departmental 12,516,729 3,821,914 16,338,643 CC0537 Electric Resource Management 237,448 - 237,448 CC0557 Electrical Engineering 42,184,542 3,046,120 45,230,662 Non -Operating Expense Total 54,938,719 6,868,034 61,806,753 Ending Fund Balance 47,569,532 (3,852,650) 43,716,882 Operating Contingency Reserve 5,468,254 16,844 5,485,098 Rate Stabilization Reserve 27,275,114 27,275,114 Non -Operating Reserve 7,991,512 7,991,512 Transformer Reserve 3,866,936 (3,821,914) 45,022 Reserves Total 44,601,816 (3,805,070) 40,796,746 Available Fund Balance 1 2,967,716 (47,580) 2,920,136