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Home My Public Portal About12) 7G Second Quarter Treasurers Report Revenue and Expenditure Summary Report and CIFRAGENDA ITEM ?G ADMINISTRATIVE SERVICES DEPARTMENT MEMORANDUM DATE: February 3 , 2015 TO: The Honorable City Council FROM: Bryan Cook , City Manager Via : Tracey L. Hause , Administrative Services Director By : Lee Ma , Accountant SUBJECT: SECOND QUARTER TREASURER'S REPORT, REVENUE AND EXPENDITURE SUMMARY REPORTS AND CAPITAL IMPROVEMENT FINANCIAL REPORT RECOMMENDATION: The City Council is requested to receive and file the Second Quarter City Treasurer's Report , Revenue and Expenditure Summary Reports and the Capital Improvement Financial Report . BACKGROUND I ANALYSIS: Historically on a quarterly basis, staff has submitted reports to the City Council on treasury activities and revenue and expenditure transactions . The following reports represent activities for the second quarter of Fiscal Year (FY) 2014-15 , October 2014 through December 2014 : 1. City Treasurer's Report The Treasurer or Chief Fiscal Officer is required to render an annual statement of investment policy to the legislative body of the local agency and to report on a monthly basis specific information regarding investment and deposits to the legislative body and the Chief Administrative Officer. The attached Treasurer's Report (Attachment "A "), which is completed monthly and submitted to the City Council on a monthly and quarterly basis , reflects the balance as of December 31, 2014 . The City's idle cash and reserves are invested with the Local Agency Investment Fund (LAIF), MorganStanley, SmithBarney , Mutual Securities, U.S . Bank , Los Angeles County Pool Investment Fund , and Public Agency Retirement Services . City Council February 3 , 2015 Page 2 of 4 2. Revenue Summary Report This report is a summary for the period of July 1, 2014 to December 31 , 2014, Attachment "8 ". By the end of the second quarter the percent of revenue received is generally 50% except for those types of revenues that are received annually such as business li censes , animal licenses , parking permits and franchise fees . The City's General Fund revenues are summarized into seven categories : • Taxes include revenues from property tax, sales tax , real estate transfer tax and franchise fees . The first major installment of property tax was received in December 2014 . Property ta x and sales tax are higher by $52 ,000 and $90 ,000 respectively than the second quarter of FY 2013-14 . • Licenses and Permits include building permits , business lic ense fees , anima l li cense fees , parking permits , impound fees , temporary parking permits, code enforcement fees and encroachment permits . During the second quarter, revenues received from this category are $194 ,000 higher than the second quarter last fiscal year primarily due to building permit fees and encroachment permit fees revenues . • Intergovernmental is primarily Motor Vehicle In Lieu , which is $9 ,000 lower than the second quarter last fiscal year revenue received , from the State of California . • Charges for Services include revenues from recreation fees , facility rental fees , zoning fees , plan check fees , and pub li c works and engineering fees . Also included is the shared maintenance charge to Los Ange les County Public Library for the maintenance provided to the library parking lot. This category decreased from the same quarter la st year by $149 ,000 primarily due to plan check fees revenue the City rece ived la st year from the construction of a 7 4-un it single-family attached and detached residential project at 9250 Lower Azusa Road . • Fines and Forfeitures reflect revenues received from co urt fines and parking citations issued by the Los Angeles County Sheriff's Department and the Community Preservation Staff. Also , the City has cont ra cted with Data Ticket, Inc. to process manual and electronic park ing citation . Revenues received from this category are $125 ,000 lower than the same quarter of la st year due to a 40% reduction of overnight parking citations issued due to reduced enforcement , less monthly revenue received from Data Ticket , additional appeals and timing of receipt of revenue . • Us e of Money and Property ca tegory reflect interest earned on City investments from LAIF , Certificates of Deposit (CD) and bond investments. LAIF interest is received on a quarterly basis with the second quarter interest payment received in January 2015 . The City started investing in City Council February 3, 2015 Page 3 of 4 COs in September 2008 and bond investments in August 2009 . Revenues from this category decreased $17 ,000 during the second quarter compared to the same period last year as a result of available fund for investment was less this year than last year at this same time . The City Investment Policy also limits th e negotiable certificates of deposits investment to 30 % only from the total investment portfolio and negotiable certificates of deposits typically provide a higher return that Federal agencies . • Miscellaneous category reflects revenues from AB939 Re imbursements , Recyclable Revenue , and Rental Income. The City continues to receive monthly rental payments from Cingular Wireless (AT&T) and from the Primrose Property tenants . This category increased primarily due to the City rece1v1ng $197 ,290 for the FY 2011-12 windstorm expenditure reimbursement from the State in December 2014. Special Revenues are received from vari ous funds such as Traffic Safety, Gas Tax, Proposition A , Proposition C , Lighting/Landscape District and Community Development Block Grant. Some revenues are received on a monthly basis where others are received when forms are submitted for reimbursement of expenditures. The Special Revenues are $57,000 higher this quarter in comparison to the same quarter of last fiscal year due to timing of special revenue receipts . 3 . Expenditure Summary Report This report is a summary for the period of July 1, 2014 to December 31 , 2014 , Attachment "C". By the end of the second quarter the percent expended is generally 50%, since half of the fiscal year has been completed. As is the City's policy , expenditures are kept to a minimum . The programs that are contracted with Los Angeles County are generally a month or two behind due to the County's time frame in invoicing the City . The City Attorney Program shows a high amount expended due to the increase cost to the City legal serv ices. The Support Services and Insurance/Benefits Programs are higher due to the contractual services . There are more traffic engineering and traffic survey services this period and they are reflected in a higher percentages comparing to the same period of the last fiscal year. Also , there are more graffiti abatement need ed during the first half of this fiscal year. Proposed adjustments are recommended in the Second Quarter Budget Adjustments and the Mid-Year Budget Revisions . 4. Capital Improvement Financial Report Thi s report lists the second quarter expenditures reflect costs for twelve projects as indicated in Attachment "0 ": Live Oak Pak and Temple City Park Master Plan Development ; Street Sweeping Signage; Upgrade Sewer Line on Longden from Rosemead to Encinita ; Rosemead Boulevard Safety Enhancements and Beautification Project; Repaving of Streets per Reassessment Pavement City Council February 3 , 2015 Page 4 of 4 Management Index; Redesign and Construction of Las Tunas Drive; Bicycle Master Plan Implementation ; Installation of 45 Separate Improvements around nine school sites; Public Parking Lot ADA Accessibility Improvement Project ; American Disabilities Act (ADA) Accessibility Improvement for Temple City Boulevard Project ; Upgrade of Emergency Operations Center (EOC) Infrastructure ; and Demolition and Site Preparation for 5800 Temple City Boulevard Parking Lot Project. CONCLUSION: The City Council is requ ested to review , rece ive and fil e the Second Quarter City Treasurer's Report, Revenue and Expenditure Summary Reports and the Capital Improvement Financial Report. FISCAL IMPACT: This item does not have an impact on the FY 2014-15 City Budget. ATTACHMENTS: A. City of Temple City Treasurer's Report B. City ofT emple City Revenue Summary Report C. City of Temple City Expenditure Summary Report D . City of Temple City Cap ital Improvement F inancial Status Report CITY OF TEMPLE CITY TREASURER'S REPORT December 31 , 2014 Cash in Bank Wells Fargo Bank-Checking -Payroll -Merchant Card US Bank -Checking Camellia Fund East West Bank -Mon thl y Market Account We lls Fargo Bank-Checking Petty Cash LA IF Effective Quarter to Date Yie ld 12/3 1/14 0 .260% MorganStanley Sm ithBarney Certificates of Deposit Weighted Average to Date Yield 12 /3 1/1 4 0.948% Government Securities Weighted Average to Date Yield 12/31/14 0.875% Corporate Fixe d Incom e Weig hted Average t o Date Yield 12/31/14 1.500 % Money Ma rket Mutua l Securities Government Securities Weig hted Average to Date Yield 12/3 1/1 4 1.907% Money Ma rk et US Bank Certificates of Deposit Weighted Average to Date Yield 12/31/14 0.916 % Government Securities Wei ghted Average to Da te Yield 12 /31 /14 1.167% Los Angeles County Pool Investment Fund As of 12/31/14 0.760% OPES Investment As of 1 1/30/14 TOTAL PRIOR MONTH STATUS Total $ $ COS T VALUE 746,567.80 23 ,864.17 7 ,672.40 20 ,616.97 160,000.00 10,829.14 2,100.00 2,018,526.90 2 ,123,000 .00 1,200 ,000 .00 508,250 .00 167,864 .12 5 ,662,420 .00 10 ,625.30 2 ,577,000 .00 1,219 ,685 .28 2,500 ,000 .00 1,100,000.00 20 ,059 ,022 .08 17 ,926 ,183.86 ATTACHMENT A $ $ MARKET VALUE 746 ,567.80 23 ,864 .17 7,672.40 20 ,616.97 160 ,000.00 10 ,829 .14 2 ,100.00 2,018 ,892 .83 2,128,353 .27 1,199,452.83 508 ,690 .83 167,86 4 .12 5,546,905 .00 10,625.30 2,577 ,000 .00 1,216 ,090.18 2 ,537 ,213 .89 1,238 ,518 .14 20 ,121 ,256.87 17,999,380.38 All investments are p laced in accordance with the City of Temple City's Investment Pol icy The above summary provides sufficient cash flow liquidity to meet the next six month's estimated expenditures . This report is i n accordan ce w1th Government Code Section 53646 TRACEY L. HAUSE CITY TREASURER :·• CITY OF TEMPLE CITY REVENUE SUMMARY REPORT -All FUNOS ·: QUARTER ENOJNG • December 31 . 2(}14 2013-1 4 2013-14 BUDGET YEAR TO DATE JUL-DEC ......................................................................... ... ................................................................ Taxes 4 ,903,000 1,563,736 Licenses and Permits 1,003,000 678,638 Intergovernmental 3 ,250,000 25 ,110 Charges for Services 1,279,300 808,076 Fines, Forfeitures, & Penal ities 525 ,000 258,933 Use of Money and Pr operty 445 ,000 59,962 M iscellaneous 202 ,300 118,821 Total General Fu nd Revenue 11 ,607 ,600 3 ,513,276 Total Special Revenue Funds 4 ,320,320 1,897,508 -------------------- TOTAL REVENUE 15,927,920 5 ,410,784 ============== ============== 2014-15 2014-15 BUDGET YEAR TO DATE JUL-DEC .. ........................................................ ------------------·------· 5 ,210,000 1,728,113 1,015,000 872,897 3 ,350,000 16,025 1,319,000 658,889 700,000 133,560 200,000 42,329 227,300 307,485 12,021 ,300 3 ,759,298 6 ,565,060 1,954,4 92 18,586,360 5,713,790 =========== ============== --------- PERCENT RECEIVED .................................................................... 33% 86% 0% 50% 19% 21 % 135% 31 % 30% 31% ============== )> ---i ---i )> 0 I ~ m z ---i (JJ MANAGEMENT SERVICES City Council City Manager City Attorney Elections City Clerk ADMINISTRATIVE SERVICES DEPARTMENT Support Services Insurance/Benefits Accounting Purchasing COMMUNITY DEVELOPMENT DEPARTMENT Planning Building Housing PARKS & RECREATION DEPARTMENT Recreation/Human Services Publ ic Transportation Parks -Maintenance/Fa cilities Trees & Parkways CITY O F TEMPLE CITY EXPE NDITURE SUMMARY REPORT -A l l FUNDS QUARTER END~· DECEMBER 31, 20'14 2013 -1 4 2013-14 2014-15 BUDGET YEAR TO DATE BUDGET JUL-DEC ...................................... _ ..... _ .... -----·------.................................. .................................................... 198,575 102,502 170 ,610 1,002,540 481 ,815 921 ,995 222 ,000 141 ,943 352 ,000 0 0 82,870 325,425 123,046 325,705 --------------------·------------------ 1 ,748 ,540 849,306 1,853,180 179,210 87,530 148,375 582,415 332,080 834,220 520,890 276,610 503,810 148,200 56,382 130,790 ------ 1,4 30,715 752,602 1,617,195 2 ,261,490 354,816 1,659,050 645,175 386,162 735,460 169,500 120,417 322,790 ------------------------------------------ 3,076,165 861 ,395 2 ,717 ,300 1,227,485 589,423 1,177,585 792,875 260,599 738,945 849,025 397,413 903,520 559,395 300,437 710,880 3,428,780 1,547 ,872 3 ,530,930 2014-15 PERCENT YEAR TO DATE EXPENDED JUL-DEC ---------···---------------............................................................. 75,453 44% 344 ,659 37% 273,596 78% 1,256 0% 125,103 38% -------------·--------- 820 ,067 44% 108,842 73% 559 ,283 67% 270,125 54% 52 ,859 40% -------- 991 ,109 61 % 333,815 20% 458,424 62% 75,004 23% ---------------------------·--- 867,243 32% 502,668 43% 315,986 46% )> 4 12,113 34% 242,339 34% -I -I 1,473,106 42% )> 0 I s: m z -I 0 CITY OF TEMPLE CITY ·: EXPENDITURE SUMMARY REPORT -ALL FUNDS >:\/. . '. QUARTER ENDING , DECEMBER 31 , ~014 :· 2013-14 2013-14 2014-15 2014-15 PERCENT BUDGET YEAR TO DATE BUDGET Y EAR TO DATE EXPENDED JUL-DEC JUL-DEC -------·----------------·-----·----------·-··--...... ............................................................. ....................................................................... -------------··----·····-- COM MUNITY DEVELOPMENT DEPARTMENT PUBLIC SAFETY DIVISION Law Enforcement 3 ,989,295 1,662,166 3 ,885,685 1,287 ,887 33% T raffic E ngineering 8 ,280 3 ,534 7,455 17,969 241 % An im al Control 199,615 98,139 198,615 94 ,41 5 48% Emergency Services 160,755 63,003 127,620 43,823 34% Community Preservation 484,770 242 ,363 392,235 163,058 42% Parking Administration 394,320 216,972 397,070 166,307 42% 5,237,035 2 ,286,177 5 ,008 ,680 1,773,4 59 35% PUBLIC WORKS DIVISION Adm inistration & Engineering 265,580 134,602 245,575 146,522 60% Street Cleaning 122,340 43,977 200,000 71 ,716 36% Traffic S ignal Maintenance 151 ,800 33,185 136,500 30,963 23% Traffic Signs & Strip Maint. 225 ,620 71 ,833 112,195 36,007 32% Street Ma intenance 122,500 56,485 68,750 29,720 43% Si dewalk Mamtenance 165,000 55 ,547 25,000 1,534 6 % Solid Waste Management 58,690 7 ,275 21 ,990 3 ,575 16% Street Lighting 373 ,285 133,320 398,180 141 ,752 36% ----------------------------~-------------------- 1,484 ,815 536,224 1,208,190 461 ,789 38% MAINTENANCE D IVISION General Government Bu il d ings 288,240 150,624 270,605 130,470 48% Park i ng Facilities 162,340 88,140 187,695 89,680 48% Graffiti Abatement 26,400 14 ,613 35,400 21 ,788 62% ------------- 476,980 253,377 493,700 241 ,938 49% SUB TOTAL PROGRAM EXPENDITURES 16,883,030 7 ,086,953 16,429,175 6 ,628,711 40% ·: ... ::;:=:::=:--:· .. :=":>:': :: SUB TOTAL PROGRAM EXPENDITURES CAPITAL IMPROVEME NT FUND EQU IPM ENT R E PLAC EM ENT TRUST FUND TEMPLE CITY TREE RESTORATION PROGRAM TOTAL EXPENDITURES CDBG LOAN REPAYMENT GRAND TOTAL CITY OF TEMP.LE CITY EXPENDITURE S UMMARY REPORT --All FUNDS Q\JART~ ENDING ~DECE"-'~E~ 3 1,2014 2013-14 BUDGET 16,883,030 19 ,832,605 444 ,380 0 0 37,160,015 ============== 0 37,160,015 ============== 2013-14 YEAR TO DATE JUL-DEC 7 ,086 ,953 6 ,655,277 204 ,697 3 ,573 1,548 13,952,048 ============== 21 ,537 13,9 7 3 ,585 2014-15 BUDGET 16,429,175 5,821 ,745 183,510 0 0 22,434,430 0 22 ,4 34,430 =========== 2014-15 YEAR TO DATE JUL-DEC 6 ,628,711 1,177,130 65,772 2,512 0 7 ,874,125 ============== 40,345 7 ,914,470 ------------, . PERCENT EXPENDED 40% 20% 36% 0% 0% 35% 0 % 35% CAPITAL IMPROVEMENT PROGRAM PROJECT DETAIL No. Project P13-01 Additional Concrete for Performing Arts Area P15-01 Retrofit Existing Walkway Lights at Live Oak Park with LED Fixture Head s P1 5-02 Public Arts at Live Oak Park P15 -03 Painting of Metal Poles and Rails at Live Oak Park P15-04 LOP and TC Parks Ma ster Plan Development Reca p of Funding Sources CITY OF TEMPLE CITY PRELIMINARY FINANCIAL STATUS REPORT JUL 14-DEC 14 Funding Source Budget (D) General Fund 10,000 (D) General Fund 22 ,000 (D) Publ ic Arts Fund 25 ,000 (D) General Fund 20 ,000 (D) Genera l Fund 35 ,000 Genera l Fu nd 87 ,000 Publ ic Arts Fund 25 ,000 TOTAL CIP -PARKS MAINTENANCE I FACILITIES 112,000 (E) = Essential (N) = Necessary (M ) =Mandated (R) = Routine PARKS-MAINTENANCE/FACILITI ES ACCT. NO . 60 -980-59-4810 Year To Date Expenditure Balance 10,00 0 22 ,00 0 25,000 20 ,00 0 8 ,254 26 ,746 ):: -- f ~ 8 ,254 103,746 s g -(D) = Discretionary r CAPITAL IMPROVEMENT PROGRAM PROJECT DETAIL No. Project P15-05 Citywide Sewer Master Plan Update Recap o f Funding Sources TOTAL CIP-TRAFFIC ENGINEERING (E) = Essential (N) = Necessary CITY OF TEMPL E CITY PRELIMINARY FINANCIAL STATUS REPORT JUL 14-DEC 14 F unding Source Budget (N ) MeasureR 10,000 MeasureR 10,000 10,000 (M) = Mandated (R) = Routine TRAFFIC ENGINEERI NG ACCT. NO . 60-980-62-4810 Year To Date Expenditure Balance 10,000 -10,000 (D) = Discretionary CAPITAL IMPROVEMENT PROGRAM PROJECT DETAIL No. Project P14-05 St ree t Sw eepin g Signage Reca p of Funding Sources TOTAL CIP -PARKING ADMINIS T RATION (E) = Esse ntial (N ) = Necessary CITY O F T EMPLE CITY PRELIMINARY FINANCIAL STATUS REPORT JUL 14-DEC 14 F undi ng Source Bud get (D) Gas Tax 10,000 Gas Tax 10,000 10,000 (M) = Mandated (R) = Routi ne STREET CLEANING ACCT. NO. 60-980 -72-4810 Year T o Date Expenditure Balance 8 ,184 1,816 8 ,184 1,816 (D) = Discret iona ry CAPITAL IMPROVEMENT PROGRAM PROJECT DETAIL No . Project P15 -06 Update Traffic Signals on Temple C ity Blvd . between El Cam ino Real A venue an d Ellis Lane , and Other Safety Improvements CITY OF TEMPLE CITY PRELIMINARY FINANCIAL STATUS REPORT JUL 14-DEC 14 Fund ing Source Budget (N) Highway Safety 970 ,300 Improvement Prog ram General Fund 108 100 1,078,400 P15-07 Upgrade T raffic Signa ls Citywide and Install (N ) H ighway Safety 282 ,900 Other Safety Improvements Improvement Program Ge neral Fund 31 600 31 4 ,500 Reca p of Fund i ng Sourc es Highway Safety 1,253 ,200 Impro vement Program General Fund 139 ,700 TOTAL CIP -TRAFFIC SIGNAL MAINTENANCE 1 ,392 ,900 (E) = Es sentia l (N) = Necessary (M) = Mandated (R) = Routine TRAFFIC SIGNAL MAINTENANCE ACCT . NO. 60 -980 -73-4810 Year To Date Expenditure Balance 1,078,400 31 4 ,500 -1 ,392,900 (D ) = Discretionary CAPITAL IMPROVEMENT PROGRAM PROJECT DETAIL No. Project P08-07 Upgrade Sewer Line on Longden from Rosemead to E ncinita P08-11 Rosemead Boulevard I mprovement Project P12 -04 Citywide Upgrade Traffic Street Signage P13-02 Repav ing of Streets per Re-assessment Pavement Management Plan P13-04 Redesign and Construction of Las Tunas Drive P13-12 Bicycle Master Plan Implementation - Installation of 12.6 Miles of Class II & Ill Bicycle Lanes P13-13 In stallation of 45 Separate Improvements around Nine School Sites P14-06 Slurry Seal Program I Citywide Streeet Strip ing P14-07 Catc h Basin Inserts Recap o f Funding Sourc es TOTAL CIP -STREET CONSTRUCTION (E) = Essential (N) = Necessary CITY OF TEMPLE CITY PRELIMINARY FINANCIAL STATUS REPORT JUL 14-DEC 14 Funding Source Budget (N ) E nvi ronm e nta l P ro tect•on A gency 194,000 (N) CMAQ , BTA and Others 855 ,000 (M) General Fund 200 ,000 (E) Gas Tax 1,485 ,000 (N) Prop C 175 ,000 (N) General Fund 22 ,825 Bicycle Transportation Acct 205 ,425 228 ,250 (N ) General Fu nd 26 ,470 Safe Routes to School 431 900 458 ,370 (N ) Gas Tax 50 ,000 (E) General Fund 66,500 General Fund 315 ,795 Prop C 175,000 Gas Tax 1,535,000 Environmental Protecti on Agency 194 ,000 CMAQ , BTA and Others 855 ,000 Safe Routes To School 431 ,900 Bi cycle Transportation Acct 205,425 3 ,712 ,120 (M) = Mandated (R) = Routine STREET CONSTRUCTION ACCT. NO. 60-980-75-4810 Year To Date Expenditure Balance 60 ,183 133,81 7 142 ,747 712,253 200 ,000 236,732 1,248,26 8 38,862 136 ,138 10,532 217 ,718 526 ,196 (67 ,826) 50 ,00 0 66 ,50 0 1 ,015,252 2,696 ,86 8 (D) = Discretionary CAPITAL IMPROVEMENT PROGRAM PROJECT DETAIL No. Project P14-14 Public Parking Lot A DA Accessibility Improvement Proj ect P 14-15 ADA Acces sibility Improve me nt Te mple C ity Boulevard Proj ect P15-08 ADA Playground Improvement or A DA Curb Ramps Recap of Funding Sources TOTAL CIP-SIDEWALK MAINTENANCE (E) = Essentia l (N ) = Necessary CITY OF TEMPLE CITY PRELIMINARY FINANCIAL STATUS REPORT JUL 14-DEC 14 Funding Source Budg et (M) CDBG 76,060 (M) C DB G 74 ,16 5 (M) CDBG 200 ,000 CDBG 350,225 350 ,225 (M) =Mandated (R) = Routine SIDEWALK MAINTENANCE ACCT. NO. 60-980-76-4810 Year T o Date Expenditure Balance 11 ,879 64 ,181 87 ,091 (12 ,926) 200,000 98 ,970 251 ,255 (D) = D iscret ionary CAPITAL IMPROVEMENT PROGRAM PROJECT DETAIL No. Project P14-11 Rebuild the Roof for the City Yard Bu il dings P15-09 Upgrade of EOC In frastructure Recap of Funding Sources TOTAL CIP -GEN GOV'T BLDGS (E) = Essential (N) = Necessary CITY OF TEMPLE CITY PRELIMINARY FINANCIAL STATUS REPORT JUL 14-DEC 14 Funding Source Budget (D) Genera l Fund 14,500 (N) General Fund 20,000 General Fund 34 ,500 34 ,500 (M ) = Mandated (R) = Routi ne GENERAL GOVERNMENT BUILDINGS ACCT. NO. 60-980-81-4810 Year T o Date Expenditure Balance 14 ,500 3 ,402 16,598 3 ,402 31 ,098 (D) = Discretionary CAPITAL IMPROVEMENT PROGRAM PROJECT DETAIL No. Proj ect P14 -13 Demoliti on and Site Preparation for 5800 Templ e City Blvd. Parking Lot Reca p o f Fundi ng So urces TOTAL CIP -GEN GOV'T BLDGS (E) = Essential (N) = Necessary CITY OF TEMPLE CITY PRELIMINARY FINANCIAL STATUS REPORT JUL 14-DEC 14 Fund ing Source Budget (D) General Fund 200,000 General Fund 200,000 200 ,000 (M) = Ma ndated (R) = Ro utine PARKING FACILITIES ACCT. NO . 60 -980-82-4810 Year To Date Expendit ure Balance 43 ,068 156,932 43,068 156,932 (D) = Discretionary