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Home My Public Portal About2020-07-23 packetNotice of Meeting and Tentative Agenda CITY OF JEFFERSON Finance Committee Thursday, July 23, 2020 at 7:30 AM City Hall, 320 E. McCarty Street, Jefferson City, MO — City Council Chambers TENTATIVE AGENDA 1. Call to Order 2. Roll Call 3. Approval of the minutes of the May 21, 2020 and June 15, 2020 meetings 4. Financial Reports a. Sales Tax Report b. Revenue Model Report c. Expense Report d. Fund Balance Report 5. Lodging Tax Report 6. Fraternal Order of Police Presentation 7. Potential CARES Act City Funding Requests — Attachment 1 and Attachment 2 - Steve Crowell 8. High Street TIF Dissolution — Ryan Moehlman 9. New Business 10. Old Business 11. Adjournment NOTES Individuals should contact the ADA Coordinator at (573) 634-6570 to request accommodations or alternative formats as required under the Americans with Disabilities Act. Please allow three business days to process the request. CITY OF JEFFERSON Finance Committee Meeting Thursday, May 21, 2020 MINUTES The meeting was called to order by the Finance Committee Chairman, Councilman Mihalevich at 7:30 am. Roll call showed that Councilmen Mihalevich, Graham, Hensley, and Vogt were in attendance. Councilwoman Wiseman was not in attendance. Next the minutes of the February 20, 2020 meeting were reviewed. A motion to approve was made by Councilman Hensley and seconded by Councilman Graham. The minutes were approved unanimously. The next item on the agenda was a report by the Finance Director, Margie Mueller, covering the Financial Reports. Ms. Mueller reviewed the Revenue Model, the May sales tax receipts, year-to-date general ledger account information, and the current fund balance calculation. The next item on the agenda was a report by Chief Accountant, Shiela Pearre, covering the Lodging Tax receipts to date. 4/7 of the Lodging tax collected during the timeframe where the rate has been 7%, less any expenses paid by the 4 Cent Lockbox Fund, is $6,137,035. The average monthly amount collected for the 4 Cent Lockbox Fund is $54,063. A report comparing occupancy rates for 2020, 2019, 2018, 2017, 2016, 2015, and 2014 was included along with a report listing occupancy rates from other cities. The next item on the agenda was the Proposed FY2021 Budget Calendar. A motion was made by Councilman Graham to move the proposed FY2021 Budget Calendar to full Council for approval. The motion was seconded by Councilman Hensley. The next item on the agenda was an Updated Investment Policy. Ms. Mueller provided the Committee with background information. A motion was made by Councilman Hensley to move the proposed updated Investment Policy to full Council for approval. The motion was seconded by Councilman Graham. There was no new business to discuss. Under old business, Councilman Hensley, Councilman Graham, and Mayor Tergin all thanked Councilman Mihalevich for his leadership while serving on both the City Council and the Finance Committee. The meeting adjourned at 8:07 am. As recorded by: Shiela Pearre, Chief Accountant Minutes of Meeting Jefferson City Council Finance Committee Monday, June 15, 2020 Item 20 on the Second Regular Council Meeting Agenda (New City Council) 6:00 PM City Council Meeting Due to COVID-19 social distancing recommendations, the meeting was made available for participation via WebEx; and available for viewing on the City's Facebook page: https://wwwo.facebook.com/CityofJefferson. The meeting was convened at 7:13 P.M. by Councilman Hussey for the purpose of election of officers. Members of the Committee were present by roll call: Present: Kemna, Lester, Wiseman, Graham, Hensley Absent: None Councilman Hensley opened the floor for nominations of Chair and Vice -Chair. Chair — Councilwoman Wiseman nominated Councilman Hensley as Chair. Councilwoman Wiseman motioned to cease nominations and elect Councilman Hensley by acclamation. Councilman Kemna seconded the motion. Councilman Hensley was elected unanimously. Vice -Chair — Councilman Hensley nominated Councilman Graham as Vice - Chair. Councilman Hensley motioned to cease nominations and elect Councilman Graham by acclamation. Councilwoman Wiseman seconded the motion. Councilman Graham was elected unanimously. Determine Standard Meeting Schedule The City Council Finance Committee meets at 7:30 A.M. on the Thursday after the second City Council meeting of each month. Adjourn There being no further business brought before the Committee at this time, Councilwoman Wiseman moved for adjournment, seconded by Councilman Graham, and approved unanimously at 7:15 P.M. To: Steve Crowell From: Shiela Pearre Date: July 6, 2020 Re: Sales Tax Revenues The City received the July 1% Sales Tax in the amount of $1,139,419 which is $12,825 more than projected for July. January through July overage is $51,098 (0.43%) in the General Fund. 1%General Sales Tax Reporting Receipt Actual Budget Period Period Receipts Projection' Variance Nov -19 Jan -20 $1,049,305 $ 1,053,408 ($4,103) Dec -19 Feb -20 $935,342 $ 907,800 $27,542 7/19 to 12/19 interest distribution adjustment Feb -20 $6,707 $ 0 $6,707 Jan -20 & Oct -Dec 19 Qtrly Mar -20 $1,066,146 $ 1,149,910 ($83,764) Feb -20 Apr -20 $949,276 $ 943,489 $5,786 Mar -20 May -20 $828,799 $ 737,589 $91,210 Apr -20 & Jan -Mar 20 Qtrly Jun -20 $1,093,256 $ 1,098,360 ($5,105) May -20 Jul -20 $1,139,419 $ 1,126,594 $12,825 Jun -20 Aug -20 $ 786,630 Jul -20 & Apr -June 20 Qtrly Sep -20 $ 1,217,674 Aug -20 Oct -20 $ 914,214 Sep -20 Nov -20 $ 765,399 Oct -20 & Jul -Sept 20 Qtrly Dec -20 $ 1,173,016 Total Overage/Shortfall $7,068,249 $11,874,085 $51,098 'Budgeted based on 3 -year average percentage 1/2% Capital Improvement Tax - Sales Tax G Reporting Receipt Actual Budget Period Period Receipts Projection Variance Nov -19 Jan -20 $513,808 $ 443,575 $70,234 Dec -19 Feb -20 $455,062 $ 382,261 $72,801 7/19 to 12/19 interest distribution adjustment Feb -20 $3,262 $ 0 $3,262 Jan -20 & Oct -Dec 19 Qtrly Mar -20 $518,493 $ 484,210 $34,283 Feb -20 Apr -20 $458,553 $ 397,289 $61,264 Mar -20 May -20 $402,202 $ 310,588 $91,614 Apr -20 & Jan -Mar 20 Qtrly Jun -20 $537,105 $ 462,503 $74,602 May -20 Jul -20 $560,720 $ 474,392 $86,328 Jun -20 Aug -20 $ 331,238 Jul -20 & Apr -June 20 Qtrly Sep -20 $ 512,744 Aug -20 Oct -20 $ 384,962 Sep -20 Nov -20 $ 322,298 Oct -20 & Jul -Sept 20 Qtrly Dec -20 $ 493,939 Total Overage/Shortfall $3,449,206 $5,000,000 $494,388 2Budgeted based on 3 -year average percentage 1/2% Parks Sales Tax Reporting Receipt Actual Budget Period Period Receipts Projection Variance Nov -19 Jan -20 $513,808 $ 502,570 $11,238 Dec -19 Feb -20 $455,062 $ 433,102 $21,960 7/19 to 12/19 interest distribution adjustment Feb -20 $3,262 $ 0 $3,262 Jan -20 & Oct -Dec 19 Qtrly Mar -20 $518,493 $ 548,610 ($30,117) Feb -20 Apr -20 $458,632 $ 450,129 $8,504 Mar -20 May -20 $402,202 $ 351,896 $50,306 Apr -20 & Jan -Mar 20 Qtrly Jun -20 $537,107 $ 524,016 $13,091 May -20 Jul -20 $560,720 $ 537,486 $23,234 Jun -20 Aug -20 $ 375,293 Jul -20 & Apr -June 20 Qtrly Sep -20 $ 580,939 Aug -20 Oct -20 $ 436,162 Sep -20 Nov -20 $ 365,164 Oct -20 & Jul -Sept 20 Qtrly Dec -20 $ 559,633 Total Overage/Shortfall $3,449,288 $5,665,000 $101,479 3Budgeted based on 3 -year average percentage City of Jefferson, Mo. - Account Analysis Account Name General Fund Sales Tax Rate: One percent (1%) Receipt Month: JULY 2020 Account Number 10-100-400010 Prior 5 years Monthly REPORTING PERIOD RECEIPT PERIOD 2015 2016 2017 2018 2019 2020 Average Nov January 944,619 929,179 1,083,570 884,259 $1,071,917 1,049,305 act. 982,709 Dec February 727,437 812,670 806,789 927,290 $885,496 942,049 act. 831,936 Jan & Oct -Dec Qtrly March 1,091,021 1,183,675 1,073,842 1,155,742 $1,088,631 1,066,146 act. 1,118,582 Feb April 1,059,943 893,024 843,561 986,714 $892,285 949,276 act. 935,106 Mar May 618,854 648,305 687,741 709,248 $731,421 828,799 act. 679,114 Apr & Jan -Mar Qtrly June 1,045,933 1,119,566 1,000,942 1,042,310 $1,126,211 1,093,256 act. 1,066,992 May July 963,280 1,012,207 1,154,051 1,117,038 $979,846 1,139,419 act. 1,045,284 Jun August 562,996 661,518 678,636 821,132 $770,155 786,630 est. 698,887 Jul & Apr -Jun Qtrly September 1,185,891 1,197,976 1,143,504 1,129,543 $1,262,838 1,217,674 est. 1,183,950 Aug October 918,839 903,829 883,215 879,331 $875,539 914,214 est. 892,151 Sept November 661,849 623,645 615,667 774,337 $818,656 765,399 est. 698,831 Oct & Jul -Sept Qtrly December 1,075,638 1,016,682 1,333,160 1,043,108 $1,008,620 1,173,016 est. 1,095,442 Actual to Date $ 10,856,302 $ 11,002,277 $ 11,304,678 $ 11,470,052 $ 11,511,614 7,068,249 Estimated to Fiscal Year end (based on averages and on Budgeted amount) 4,856,934 Total Actual & Estimated $ 11,925,183 Less: Budget 11,874,085 Over (Under) Budget $ 51,098 $ 12,500,000 $ 12,000,000 $ 11,500,000 $ 11,000,000 $ 10,500,000 $ 10,000,000 $ 9,500,000 $ 9,000,000 $ 8,500,000 $ 8,000,000 $ 7,500,000 $ 7,000,000 $ 6,500,000 $ 6,000,000 $ 5,500,000 $ 5,000,000 $ 4,500,000 $ 4,000,000 $ 3,500,000 $ 3,000,000 $ 2,500,000 $ 2,000,000 $ 1,500,000 $ 1,000,000 $ 500,000 YTD Actuals vs. YTD Budget Nov Dec Jan & Oct -Dec Feb Mar Apr & Jan -Mar May Jun Jul & Apr -Jun Aug Sept Oct & Jul -Sept Qtrly Qtrly Qtrly Qtrly REPORTING PERIOD Printed 7/7/2020 -Actual -Budget City of Jefferson, Mo. - Account Analysis Account Name Capital Imprs Sales Tax Rate: One -Half percent (%%) Receipt Month: JULY 2020 Account Number 45-100-440010 REPORTING PERIOD RECEIPT PERIOD 2015 2016 2017 2018 2019 Nov January Dec February Jan & Oct -Dec Qtrly March Feb April Mar May Apr & Jan -Mar Qtrly June May July Jun August Jul & Apr -Jun Qtrly September Aug October Sept November Oct & Jul -Sept Qtrly December 461,560 455,278 525,521 424,160 $525,696 362,597 405,543 402,964 444,476 $427,711 511,685 563,056 506,597 575,894 $527,714 512,808 431,353 411,020 455,943 $430,468 308,247 322,957 340,162 340,740 $351,775 496,466 539,529 489,008 508,225 $554,062 473,120 498,229 559,119 548,625 $481,405 280,733 330,112 338,618 393,512 $372,416 565,296 570,134 542,457 545,731 $615,998 442,371 435,416 425,493 423,478 $421,199 330,393 310,506 307,281 374,512 $395,311 515,478 494,218 652,070 510,228 $495,454 Prior 5 years Monthly 020 Average 513,808 act. 478,443 458,324 act. 408,658 518,493 act. 536,989 458,553 act. 448,318 402,202 act. 332,776 537,105 act. 517,458 560,720 act. 512,100 331,238 est. 343,078 512,744 est. 567,923 384,962 est. 429,591 322,298 est. 343,601 493,939 est. 533,490 Actual to Date $ 5,260,753 $ 5,356,330 $ 5,500,311 $ 5,545,522 $ 5,599,211 3,449,206 Estimated to Fiscal Year end (based on averages and on Budgeted amount) 2,045,182 Total Actual & Estimated $ 5,494,388 Less: Budget 5,000,000 Over (Under) Budget $ 494,388 $ 5,350,000 $ 5,100,000 $ 4,850,000 $ 4,600,000 $ 4,350,000 $ 4,100,000 $ 3,850,000 $ 3,600,000 $ 3,350,000 $ 3,100,000 $ 2,850,000 $ 2,600,000 $ 2,350,000 $ 2,100,000 $ 1,850,000 $ 1,600,000 $ 1,350,000 $ 1,100,000 $ 850,000 $ 600,000 $ 350,000 $100,000 YTD Actuals vs. YTD Budget Nov Dec Jan & Oct- Feb Mar Apr & Jan- May Jun Jul & Apr -Jun Aug Sept Oct & Jul - Dec Qtrly Mar Qtrly Qtrly Sept Qtrly REPORTING PERIOD 100,000 tActual -w-Budget Printed 7/7/2020 Account Name Parks Sales Tax Account Number 21-210-400010 City of Jefferson, Mo. - Account Analysis Rate: One -Half percent (%%) Receipt Month: JULY 2020 Prior 5 years Monthly REPORTING PERIOD RECEIPT PERIOD 2015 2016 2017 2018 2019 2020 Average Nov January 461,472 455,239 Dec February 362,371 405,543 Jan & Oct -Dec Qtrly March 511,582 563,039 Feb April 512,738 431,353 Mar May 308,030 322,957 Apr & Jan -Mar Qtrly June 496,386 539,529 May July 473,038 498,229 Jun August 280,513 330,112 Jul & Apr -Jun Qtrly September 565,217 572,847 Aug October 442,370 435,416 Sept November 330,393 310,506 Oct & Jul -Sept Qtrly December 515,368 494,218 525,521 424,192 $525,690 513,808 act. 478,423 395,217 450,479 $427,689 458,324 act. 408,260 506,524 577,148 $527,588 518,493 act. 537,176 411,020 457,060 $430,459 458,632 act. 448,526 340,162 340,708 $350,479 402,202 act. 332,467 489,008 508,266 $554,065 537,107 act. 517,451 559,115 548,639 $481,406 560,720 act. 512,085 338,470 393,578 $372,405 375,293 est. 343,015 542,457 545,842 $616,012 580,939 est. 568,475 425,497 423,387 $421,199 436,162 est. 429,574 307,305 374,484 $395,311 365,164 est. 343,600 652,101 510,220 $495,452 559,633 est. 533,472 Actual to Date $ 5,259,477 $ 5,358,988 $ 5,492,397 $ 5,554,002 $ 5,597,755 3,449,288 Estimated to Fiscal Year end (based on averages and on Budgeted amount) 2,317,191 Total Actual & Estimated $ 5,766,479 Less: Budget 5,665,000 Over (Under) Budget $ 101,479 $ 6,100,000 $ 5,850,000 $ 5,600,000 $ 5,350,000 $ 5,100,000 $ 4,850,000 $ 4,600,000 $ 4,350,000 $ 4,100,000 $ 3,850,000 $ 3,600,000 $ 3,350,000 $ 3,100,000 $ 2,850,000 $ 2,600,000 $ 2,350,000 $ 2,100,000 $ 1,850,000 $ 1,600,000 $ 1,350,000 $ 1,100,000 $ 850,000 $ 600,000 $ 350,000 $ 100,000 YTD Actuals vs. YTD Budget Nov Dec Jan & Oct- Feb Mar Apr & Jan- May Jun Jul & Apr -Jun Aug Sept Oct & Jul - Dec Qtrly Mar Qtrly Qtrly Sept Qtrly REPORTING PERIOD -Actual -Budget Printed 7/7/2020 Revenue Model Report For the Period Ending June 30, 2020 Data as of July 7, 2020 FY 2020 YTD Actual Projected Over/ Description Budget As of 7/7/20 (Under) Budget Sales Tax and Use Tax $11,874,085.20 $7,068,249.24 $51,097.62 Intergovernmental Taxes $2,322,500.00 $1,371,036.08 ($47,736.45) Other Taxes $106,000.00 $54,254.92 ($5,728.18) Franchise & Utility Tax $7,205,000.00 $3,455,508.84 ($518,795.01) Property Taxes $5,466,399.00 $5,488,438.80 $99,117.23 Intergovernmental $2,925.00 $161,024.79 $158,099.79 Charges for Services $2,875,130.04 $2,394,860.40 $13,275.84 Fees, Licenses, & Permits $902,520.00 $843,516.22 $226,811.87 Fines & Forfeitures $766,600.00 $259,969.86 ($272,775.40) Contributions/Donations $342,209.56 $222,056.53 $17,745.47 Other Operating Revenues $102,000.00 $112,130.65 $48,933.29 Interest Income $160,002.04 $74,905.48 ($19,924.68) Other Non Operating Revenue $55,000.00 $18,537.75 ($462.25) Operating Transfers In $26,000.00 $13,466.24 ($869.16) Totals $32,206,370.84 $21,537,955.80 ($251,210.02) FY2020 Revenue Model Report (Detail) Remaining For the Period Ending June 30, 2020 YTD Actual Estimated Revenues Actual & Estimated Projected Over/ Verification Description Budget As of 7/7/20 As of 7/7/20 TOTAL (Under) Budget of Formulas Sales Tax and Use Tax 10-100-400010 Sales Tax $11,874,085.20 $7,061,542.68 $4,856,933.58 $11,918,476.26 $44,391.06 $44,391.06 10-100-400020 Sales Tax Interest $0.00 $6,706.56 0.00 $6,706.56 6 706.5 $6,706.56 $11,874,085.20 $7,068,249.24 $4,856,933.58 $11,925,182.82 $51,097.62 $51,097.62 Intergovernmental Taxes 10-100-401030 Motor Vehicle Sales Tax $591,500.00 $250,821.43 $299,048.27 $549,869.70 ($41,630.30) ($41,630.30) 10-100-403010 Gasoline Tax $1,161,000.00 $530,800.86 $604,679.20 $1,135,480.06 ($25,519.94) ($25,519.94) 10-100-430080 Road & Bridge Tax $570.000.00 $589,413.7 $0.00 $589,413.7 $19,413.79 19 413.79 $2,322,500.00 $1,371,036.08 $903,727.47 $2,274,763.55 ($47,736.45) ($47,736.45) Other Taxes 10-100-403020 Cig Tax $106,000.0 $54,254.92 46 016.90 $100,271.82 ($5,728.18 ($5,728.181 $106,000.00 $54,254.92 $46,016.90 $100,271.82 + ($5,728.18) dh ($5,728.18) Franchise & Utility Tax 10-100-410020 Electric Utility Lic Tax $4,100,000.00 $1,817,881.26 $2,153,960.53 $3,971,841.79 ($128,158.21) ($128,158.21) 10-100-410021 Electric Utility -AUDIT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-410030 Gas Utility License Tax $950,000.00 $632,793.27 $182,188.87 $814,982.14 ($135,017.86) ($135,017.86) 10-100-410052 Telephone/Cell Utility $1,800,000.00 $850,638.30 $729,693.50 $1,580,331.80 ($219,668.20) ($219,668.20) 10-100-410053 Telephone/Cell Audit $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-410060 Cable Franchise Fee $355.000.00 $154,196.01 $164,853.25 $319,049.26 ($35,950.74) ($35,950.74) $7,205,000.00 $3,455,508.84 $3,230,696.15 $6,686,204.99 ($518,795.01) ($518,795.01) Property Taxes 10-100-420010 Current Property Tax $4,790,000.00 $4,850,036.87 $22,088.69 $4,872,125.56 $82,125.56 $82,125.56 10-100-420020 Del Property Tax $45,000.00 $34,219.99 $13,660.09 $47,880.08 $2,880.08 $2,880.08 10-100-420040 Fin Institution Tax $33,000.00 $29,796.21 $0.00 $29,796.21 ($3,203.79) ($3,203.79) 10-100-420050 Prop Tax Int & Penalties $29,000.00 $19,525.86 $11,018.95 $30,544.81 $1,544.81 $1,544.81 10-100-420055 Surtax Receipts - County Reimb $54,399.00 $54,399.28 $0.00 $54,399.28 $0.28 $0.28 10-100-420060 Surtax Receipts $467,000.00 $470,225.86 $1,599.10 $471,824.96 $4,824.96 $4,824.96 10-100-420080 Special Tax Rev $48,000.00 30 234.7 $28,710.61 58 945.3 $10,945.34 10 945.34 $5,466,399.00 $5,488,438.80 $77,077.43 $5,565,516.23 $99,117.23 $99,117.23 Intergovernmental 10-100-430010 Federal Grant $0.00 $41,777.49 $0.00 $41,777.49 $41,777.49 $41,777.49 10-100-430040 Local Grant $2,925.00 $2,925.00 $0.00 $2,925.00 $0.00 $0.00 10-100-430060 Drug Forfeiture $0.00 $69,224.92 $0.00 $69,224.92 $69,224.92 $69,224.92 10-100-480020 NSP Rehab Sales $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-480025 HUD Program Income $0.00 $47,097.38 0.00 $47,097.38 47,097.3 $47,097.38 $2,925.00 $161,024.79 $0.00 $161,024.79 $158,099.79 $158,099.79 Charges for Services 10-100-440010 Admin Charge Backs $1,555,757.00 $1,555,757.00 $0.00 $1,555,757.00 $0.00 = $0.00 10-100-440050 Emt Reimbursement $25,000.00 $25,000.00 $0.00 $25,000.00 $0.00 $0.00 10-100-440210 Street Cuts $27,000.00 $26,269.00 $9,812.94 $36,081.94 $9,081.94 $9,081.94 10-100-440910 Fuel Charge - backs $12,000.00 $4,903.97 $4,745.41 $9,649.38 ($2,350.62) ($2,350.62) 10-100-440920 Parts Charge backs $244,000.00 $166,150.95 $84,075.47 $250,226.42 $6,226.42 $6,226.42 10-100-440930 Labor Charge backs $275,000.00 $146,266.87 $109,160.15 $255,427.02 ($19,572.98) ($19,572.98) 10-100-481020 Cole Cty Animal Rescue $112,229.12 $56,114.58 $56,114.56 $112,229.14 $0.02 $0.02 10-100-481030 Rent City Hall/Annex $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-481040 Rent Other $12,000.00 $600.00 $12,000.00 $12,600.00 $600.00 $600.00 10-100-481045 Rent -tower Sites $156,000.00 $108,088.10 $69,280.31 $177,368.41 $21,368.41 $21,368.41 10-100-481065 Parking Spot Maintenance $25,000.00 $25,000.00 $0.00 $25,000.00 $0.00 $0.00 10-100-481075 Cole Cty 911 Reimb $389,991.81 $259,636.46 $130,307.28 $389,943.74 ($48.07) ($48.07) 10-100-481080 Sale Of Maps/GIS Data $0.00 $10.00 $0.00 $10.00 $10.00 $10.00 10-100-481085 Cole Cty GIS Joint Coop $16,850.00 $10,000.00 $6,850.00 $16,850.00 $0.00 $0.00 10-100-481100 Sale Of Grave Sites $4,500.00 $1,251.00 $1,199.36 $2,450.36 ($2,049.64) ($2,049.64) 10-100-481105 TIF Administration Fee $19,802.11 $9,802.12 $10,000.00 $19,802.12 $0.01 $0.01 10-100-481110 Long & Short 0.00 10.35 $0.00 10.35 10.35 10.35 $2,875,130.04 $2,394,860.40 $493,545.48 $2,888,405.88 $13,275.84 $13,275.84 Fees, Licenses, & Permits 10-100-450010 Liquor Licenses $68,000.00 $66,169.17 $4,213.21 $70,382.38 $2,382.38 $2,382.38 10-100-450020 Business Licenses $215,000.00 $177,081.75 $64,725.80 $241,807.55 $26,807.55 $26,807.55 10-100-450021 Home Occupation Permit $2,000.00 $1,100.00 $660.53 $1,760.53 ($239.47) ($239.47) 10-100-450040 Abandoned Bldg. Regist. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-450041 Abandoned Bldg. Admin Fee $8,000.00 $6,407.00 $2,666.67 $9,073.67 $1,073.67 $1,073.67 10-100-450045 Building Construct. Fees $260,000.00 $334,211.02 $119,333.56 $453,544.58 $193,544.58 $193,544.58 10-100-450050 Electrical Certificates $22,000.00 $19,860.00 $2,047.29 $21,907.29 ($92.71) ($92.71) 10-100-450060 Electrical Permits $4,000.00 $6,253.57 $1,714.29 $7,967.86 $3,967.86 $3,967.86 10-100-450070 Plumbing Licenses $12,000.00 $10,758.00 $995.57 $11,753.57 ($246.43) ($246.43) 10-100-450080 Plumbing Permits $5,800.00 $6,142.50 $2,461.69 $8,604.19 $2,804.19 $2,804.19 FY2020 Revenue Model Report (Detail) Remaining For the Period Ending June 30, 2020 YTD Actual Estimated Revenues Actual & Estimated Projected Over/ Verification Description Budget As of 7/7/20 As of 7/7/20 TOTAL (Under) Budget of Formulas 10-100-450090 Other Lic & Permits $2,000.00 $824.00 $1,416.42 $2,240.42 $240.42 $240.42 10-100-450091 Day Care Inspection Fees $7,300.00 $3,615.00 $2,253.70 $5,868.70 ($1,431.30) ($1,431.30) 10-100-450092 Food Inspection Fees $87,550.00 $89,251.70 ($1,347.60) $87,904.10 $354.10 $354.10 10-100-450100 Curb Cut Permits $850.00 $1,750.00 $601.72 $2,351.72 $1,501.72 $1,501.72 10-100-450110 Board Of Adj Fees $3,770.00 $400.00 $1,704.43 $2,104.43 ($1,665.57) ($1,665.57) 10-100-450120 Sign Permits $6,300.00 $4,396.00 $2,648.68 $7,044.68 $744.68 $744.68 10-100-450130 Demolition Permits $1,600.00 $5,400.00 $1,110.89 $6,510.89 $4,910.89 $4,910.89 10-100-450150 Acc Rep Fees-police $11,500.00 $4,737.70 $4,066.88 $8,804.58 ($2,695.42) ($2,695.42) 10-100-450160 Accrpt/blastg P-fire $1,050.00 $187.91 $663.97 $851.88 ($198.12) ($198.12) 10-100-450170 Animal Redemption Fees $108,000.00 $56,852.10 $46,291.20 $103,143.30 ($4,856.70) ($4,856.70) 10-100-450180 Animal Vaccinations Fees $5,200.00 $2,725.00 $1,710.64 $4,435.64 ($764.36) ($764.36) 10-100-450185 Animal Cremation Fees $45,000.00 $31,905.00 $15,706.24 $47,611.24 $2,611.24 $2,611.24 10-100-450186 Animal Boarding Fees $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-450190 Taxi Permits $0.00 $27.00 $0.00 $27.00 $27.00 $27.00 10-100-450230 Vacating Right Of Way $800.00 $816.00 $327.72 $1,143.72 $343.72 $343.72 10-100-450250 Rezoning Request $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-450255 Planning & Zoning Review Fees $23,000.00 $11,760.80 $9,406.66 $21,167.46 ($1,832.54) ($1,832.54) 10-100-450260 Non-refundable Plans/spec $1,800.00 885.0 $435.48 1 320.48 479.52 479.52 $902,520.00 $843,516.22 $285,815.65 $1,129,331.87 $226,811.87 $226,811.87 Fines & Forfeitures 10-100-460010 Court Cost $69,000.00 $22,025.33 $22,300.45 $44,325.78 ($24,674.22) ($24,674.22) 10-100-460015 Court Restitutions $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-460018 Inmate Security Fund $11,500.00 $3,681.13 $3,712.51 $7,393.64 ($4,106.36) ($4,106.36) 10-100-460020 Jail Cost Recovery $1,500.00 $160.57 $402.49 $563.06 ($936.94) ($936.94) 10-100-460025 Alcohol Offense Cost Rec $4,200.00 $3,137.60 $1,117.93 $4,255.53 $55.53 $55.53 10-100-460030 Pol Fines-traffic $630,000.00 $223,538.72 $200,359.05 $423,897.77 ($206,102.23) ($206,102.23) 10-100-460090 Parking Fines $54,000.00 $11,267.50 $7,706.16 $18,973.66 ($35,026.34) ($35,026.34) 10-100-460100 Bankcard Charges ($3,600.00 ($3,840.99) ($1,743.83) ($5,584.82) ($1,984.82) ($1,984.82 $766,600.00 $259,969.86 $233,854.74 $493,824.60 ($272,775.40) ($272,775.40) Contributions/Donations 10-100-480055 JC Fire Museum $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-480070 Community Projects Donations $9,615.56 $15,153.05 $0.00 $15,153.05 $5,537.49 $5,537.49 10-100-480080 Dare Donations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-480090 Police K-9 Donations $1,000.00 $1,000.00 $0.00 $1,000.00 $0.00 $0.00 10-100-480165 Animal S Donations $0.00 $14,860.11 $0.00 $14,860.11 $14,860.11 $14,860.11 10-100-481055 Street Repair-Solid Waste Cntr $331,594.00 $191,043.37 $137,898.50 $328,941.87 ($2,652.13) ($2,652.13) 10-100-481095 Cemetery Donations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $342,209.56 $222,056.53 $137,898.50 $359,955.03 $17,745.47 $17,745.47 Other Operating Revenues 10-100-480010 Citizen Participation $0.00 $322.57 $0.00 $322.57 $322.57 $322.57 10-100-480011 Police Evidence Funds $0.00 $29,284.88 $0.00 $29,284.88 $29,284.88 $29,284.88 10-100-481070 Miscellaneous $53,000.00 $54,340.04 $19,177.92 $73,517.96 $20,517.96 $20,517.96 10-100-481072 TIF Prof Svcs Deposit $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-481074 Revenue Share - Purchasing Card $19,000.00 $8,625.50 $7,380.31 $16,005.81 ($2,994.19) ($2,994.19) 10-100-481077 Insurance Claims $20,000.00 $19,557.66 $2,244.40 $21,802.06 $1,802.06 $1,802.06 10-100-481078 Cafeteria Refunds $10,000.00 0.00 $10,000.00 10 000.0 $0.00 $0.00 $102,000.00 $112,130.65 $38,802.64 $150,933.29 $48,933.29 $48,933.29 Interest Income 10-100-470010 Inter es $160,002.0 $74,905.48 65 171.88 $140.077.36 ($19.924.68) ($19.924.68) $160,002.04 $74,905.48 $65,171.88 $140,077.36 ($19,924.68) ($19,924.68) Other Non Operating Revenue 10-100-485050 Sale Of Assets $55,000.00 18 537.7 $36,000.00 54 537.75 462.25 462.25 $55,000.00 $18,537.75 $36,000.00 $54,537.75 ($462.25) ($462.25) Operating Transfers In 10-100-490240 Trsfr From Lodging Tax $26,000.00 $13,466.24 $11,664.60 $25,130.84 ($869.16) ($869.16) 10-100-490630 Transfer from Self Funded HlthIns $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $26,000.00 $13,466.24 $11,664.60 $25,130.84 ($869.16) ($869.16) $32,206,370.84 $21,537,955.80 $10,417,205.02 $31,955,160.82 ($251,210.02) ($251,210.02) General Ledger Trial Balance by Acct Type and Full Acct Number User: mmueller Printed: 07/07/20 10:37:03 Period 01 - 08 Fiscal Year 2020 CITY F JEFFERSON JOHN _ CHRI TY MUNICIPAL IPAL BUILDIN 320 E McCarty 1 Jeff arson City, bbl D 65101-3193 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10 General Fund Expense Expense 110 Mayor & Council 10-110-501010 Salary -Elected Officials 65,925.00 43,425.00 0.00 22,500.00 34.13 10-110-501015 Salary -Prosecuting Attorney 34,999.92 23,333.28 0.00 11,666.64 33.33 10-110-501020 Salaries 0.00 0.00 0.00 0.00 0.00 10-110-501050 Parttime(wo Benefits) 13,934.05 3,829.82 0.00 10,104.23 72.51 10-110-502010 Social Security 8,786.71 5,039.47 0.00 3,747.24 42.65 10-110-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00 10-110-502040 Workers Compensation 71,59 71.59 0.00 0.00 0.00 E05 Personnel Services 123,717.27 75,699.16 0.00 48,018.11 38.81 10-110-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-110-511020 Postage 70.00 17.25 0.00 52.75 75.36 10-110-512010 Printing 325.00 295.00 0.00 30.00 9.23 10-110-512020 Copies 70.00 8.69 0.00 61.31 87.59 10-110-513010 Office Supplies 695.00 672.73 0.00 22.27 3.20 10-110-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-110-514040 Food 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 1,160.00 993.67 0.00 166.33 14.34 10-110-520010 Mileage Expense 0.00 0.00 0.00 0.00 0.00 10-110-520025 Security 890.00 438.48 0.00 451.52 50.73 10-110-520030 Dues And Publications 4,900.00 4,707.90 0.00 192.10 3.92 10-110-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-110-520070 Training & Education 1,799.84 1,432.84 0.00 367.00 20.39 10-110-522020 Professional Services 100.00 0.00 0.00 100.00 100.00 10-110-529010 Special Events 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 7,689.84 6,579.22 0.00 1,110.62 14.44 10-110-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-110-547020 Maintenance Agreements 88.00 68.20 13.64 6.16 7.00 E25 Repairs & Maintenance 88.00 68.20 13.64 6.16 7.00 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 1 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-110-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 110 Mayor & Council 132,655.11 83,340.25 13.64 49,301.22 37.16 120 City Clerk 10-120-501020 Salaries 49,774.86 30,845.83 0.00 18,929.03 38.03 10-120-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-120-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-120-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-120-502010 Social Security 3,807.78 2,099.39 0.00 1,708.39 44.87 10-120-502020 Group Health Insurance 11,509.33 7,014.29 0.00 4,495.04 39.06 10-120-502030 Retirement 6,072.53 3,763.24 0.00 2,309.29 38.03 10-120-502040 Workers Compensation 49.99 49.99 0.00 0.00 0.00 10-120-502050 Life Insurance 59.98 37.63 0.00 22.35 37.26 10-120-502060 Long Term Disability 149.33 93.63 0.00 55.70 37.30 10-120-502070 Employee Assistance Prgm 28.06 14.85 0.00 13.21 47.08 E05 Personnel Services 71,451.86 43,918.85 0.00 27,533.01 38.53 10-120-511020 Postage 200.00 101.66 0.00 98.34 49.17 10-120-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-120-512020 Copies 300.00 193.91 0.00 106.09 35.36 10-120-513010 Office Supplies 200.00 61.90 0.00 138.10 69.05 10-120-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 700.00 357.47 0.00 342.53 48.93 10-120-520030 Dues And Publications 75.00 65.00 0.00 10.00 13.33 10-120-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-120-520070 Training And Education 400.00 350.00 0.00 50.00 12.50 10-120-522020 Professional Services 200.00 179.53 0.00 20.47 10.24 10-120-529030 Election Expense 18,579.79 173.64 0.00 18,406.15 99.07 E15 Contractual Services 19,254.79 768.17 0.00 18,486.62 96.01 10-120-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-120-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-120-547020 Maintenance Agreements 4,228.00 5,774.80 13.64 -1,560.44 -36.91 E25 Repairs & Maintenance 4,228.00 5,774.80 13.64 -1,560.44 -36.91 10-120-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 120 City Clerk 95,634.65 50,819.29 13.64 44,801.72 46.85 140 City Administrator 10-140-501020 Salaries 215,571.09 127,017.80 0.00 88,553.29 41.08 10-140-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-140-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 2 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-140-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-140-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-140-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-140-502010 Social Security 16,491.19 8,035.77 0.00 8,455.42 51.27 10-140-502020 Group Health Insurance 22,787.32 13,849.48 0.00 8,937.84 39.22 10-140-502030 Retirement 26,299.67 15,496.20 0.00 10,803.47 41.08 10-140-502040 Workers Compensation 201.21 201.21 0.00 0.00 0.00 10-140-502050 Life Insurance 107.71 67.26 0.00 40.45 37.55 10-140-502060 Long Term Disability 267.81 166.85 0.00 100.96 37.70 10-140-502070 Employee Assistance Prgm 56.12 29.71 0.00 26.41 47.06 E05 Personnel Services 281,782.12 164,864.28 0.00 116,917.84 41.49 10-140-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-140-511020 Postage 150.00 50.25 0.00 99.75 66.50 10-140-512010 Printing 100.00 0.00 0.00 100.00 100.00 10-140-512020 Copies 150.00 30.53 0.00 119.47 79.65 10-140-513010 Office Supplies 750.00 202.33 0.00 547.67 73.02 10-140-514017 COVID-19 0.00 161.50 0.00 -161.50 0.00 10-140-517010 Operational Supplies 678.74 0.00 0.00 678.74 100.00 E10 Materials & Supplies 1,828.74 444.61 0.00 1,384.13 75.69 10-140-520030 Dues And Publications 700.00 433.70 0.00 266.30 38.04 10-140-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-140-520070 Training And Education 2,000.00 1,903.00 0.00 97.00 4.85 10-140-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-140-520090 Recruitment 0.00 0.00 0.00 0.00 0.00 10-140-520095 Relocation Fees 0.00 0.00 0.00 0.00 0.00 10-140-522020 Professional Services 400.00 50.39 0.00 349.61 87.40 E15 Contractual Services 3,100.00 2,387.09 0.00 712.91 23.00 10-140-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-140-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-140-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-140-547020 Maintenance Agreements 268.00 253.00 13.64 1.36 0.51 E25 Repairs & Maintenance 268.00 253.00 13.64 1.36 0.51 10-140-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 140 City Administrator 286,978.86 167,948.98 13.64 119,016.24 41.47 149 Entitlement Grant 10-149-501020 Salaries 44,104.36 37,484.77 0.00 6,619.59 15.01 10-149-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-149-502010 Social Security 3,373.98 2,540.76 0.00 833.22 24.70 10-149-502020 Group Health Insurance 8,084.27 9,548.89 0.00 -1,464.62 -18.12 10-149-502030 Retirement 5,380.73 3,300.15 0.00 2,080.58 38.67 10-149-502040 Workers Compensation 87.03 87.03 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 3 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-149-502050 Life Insurance 53.24 46.51 0.00 6.73 12.64 10-149-502060 Long Term Disability 131.82 115.70 0.00 16.12 12.23 10-149-502070 Employee Assistance Program 28.06 14.85 0.00 13.21 47.08 E05 Personnel Services 61,243.49 53,138.66 0.00 8,104.83 13.23 10-149-511010 Advertising 1,500.00 1,541.50 0.00 -41.50 -2.77 10-149-511020 Postage 500.00 322.20 0.00 177.80 35.56 10-149-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-149-513010 Office Supplies 1,000.00 111.00 0.00 889.00 88.90 10-149-517010 Operational Supplies 525.00 0.00 0.00 525.00 100.00 E10 Materials & Supplies 3,525.00 1,974.70 0.00 1,550.30 43.98 10-149-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-149-520070 Training And Education 2,000.00 37.35 0.00 1,962.65 98.13 10-149-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-149-528010 Housing Rehabilitation 0.00 0.00 0.00 0.00 0.00 10-149-528011 Housing Rehab -Code Deficiency 31,100.00 26,166.50 0.00 4,933.50 15.86 10-149-528012 Housing Rehab -Energy Efficient 20,900.00 0.00 0.00 20,900.00 100.00 10-149-528020 Housing Assistance 147,450.00 107,066.00 0.00 40,384.00 27.39 10-149-528030 Public Improvement 319,774.25 0.00 134,132.00 185,642.25 58.05 10-149-528040 Neighborhood Redevelopmnt 100,000.00 14,000.00 0.00 86,000.00 86.00 10-149-528050 Neighborhood Facility 0.00 0.00 0.00 0.00 0.00 10-149-528060 Economic Development 0.00 0.00 0.00 0.00 0.00 10-149-528070 Emergency Assistance 5,000.00 0.00 0.00 5,000.00 100.00 10-149-528080 Homeless Objectives 20,000.00 0.00 0.00 20,000.00 100.00 E15 Contractual Services 646,224.25 147,269.85 134,132.00 364,822.40 56.45 10-149-547020 Maintenance Agreements 150.00 85.17 31.95 32.88 21.92 E25 Repairs & Maintenance 150.00 85.17 31.95 32.88 21.92 10-149-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 10-149-577045 Clay Street Plaza 0.00 0.00 0.00 0.00 0.00 10-149-577055 Marshall & Roland Sidewalk 0.00 0.00 0.00 0.00 0.00 10-149-577064 Broadway St Sidewalk 0.00 0.00 0.00 0.00 0.00 E75 Capital Projects 0.00 0.00 0.00 0.00 0.00 149 Entitlement Grant 711,142.74 202,468.38 134,163.95 374,510.41 52.66 150 City Attorney 10-150-501020 Salaries 213,931.99 126,095.57 0.00 87,836.42 41.06 10-150-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-150-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-150-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-150-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-150-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-150-502010 Social Security 16,365.80 9,093.81 0.00 7,271.99 44.43 10-150-502020 Groun Health Insurance 34.764.83 20.018.10 0.00 14.746.73 42.42 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 4 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-150-502030 Retirement 26,099.70 15,358.94 0.00 10,740.76 41.15 10-150-502040 Workers Compensation 230.79 230.79 0.00 0.00 0.00 10-150-502050 Life Insurance 257.04 153.11 0.00 103.93 40.43 10-150-502060 Long Term Disability 445.29 329.87 0.00 115.42 25.92 10-150-502070 Employee Assistance Prgm 84.18 44.58 0.00 39.60 47.04 10-150-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 292,179.62 171,324.77 0.00 120,854.85 41.36 10-150-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-150-511020 Postage 500.00 148.00 0.00 352.00 70.40 10-150-512010 Printing 300.00 271.88 0.00 28.12 9.37 10-150-512020 Copies 50.00 9.60 0.00 40.40 80.80 10-150-513010 Office Supplies 2,800.00 273.76 0.00 2,526.24 90.22 10-150-514017 COVID-19 0.00 2,024.60 0.00 -2,024.60 0.00 10-150-517010 Operational Supplies 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 3,650.00 2,727.84 0.00 922.16 25.26 10-150-520020 Auditing Travel Expense 0.00 0.00 0.00 0.00 0.00 10-150-520030 Dues And Publications 11,200.00 5,858.00 3,311.44 2,030.56 18.13 10-150-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-150-520070 Training And Education 5,000.00 330.00 0.00 4,670.00 93.40 10-150-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-150-520095 Relocation Fees 0.00 0.00 0.00 0.00 0.00 10-150-521010 Malpractice Insurance 0.00 0.00 0.00 0.00 0.00 10-150-522020 Professional Services 24,000.00 10,428.56 0.00 13,571.44 56.55 10-150-525030 Litigation Expenses 500.00 0.00 0.00 500.00 100.00 E15 Contractual Services 40,700.00 16,616.56 3,311.44 20,772.00 51.04 10-150-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-150-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-150-547020 Maintenance Agreements 568.00 308.37 13.64 245.99 43.31 E25 Repairs & Maintenance 568.00 308.37 13.64 245.99 43.31 10-150-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 10-150-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 150 City Attorney 337,097.62 190,977.54 3,325.08 142,795.00 42.36 160 Municipal Court 10-160-501010 Salary -elected Officals 34,999.92 23,333.28 0.00 11,666.64 33.33 10-160-501020 Salaries 120,182.91 72,061.89 0.00 48,121.02 40.04 10-160-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-160-501050 Parttime(wo Benefits) 7,000.00 2,367.28 0.00 4,632.72 66.18 10-160-501090 Overtime 1,500.00 553.40 0.00 946.60 63.11 10-160-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-160-502010 Social Securitv 12.521.74 7.238.11 0.00 5.283.63 42.20 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 5 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-160-502020 Group Health Insurance 30,420.85 14,880.47 0.00 15,540.38 51.08 10-160-502030 Retirement 14,845.31 6,281.53 0.00 8,563.78 57.69 10-160-502040 Workers Compensation 198.17 198.17 0.00 0.00 0.00 10-160-502050 Life Insurance 146.88 84.31 0.00 62.57 42.60 10-160-502060 Long Term Disability 360.59 207.72 0.00 152.87 42.39 10-160-502070 Employee Assistance Prgm 84.18 44.58 0.00 39.60 47.04 E05 Personnel Services 222,260.55 127,250.74 0.00 95,009.81 42.75 10-160-511010 Advertising 50.00 50.00 0.00 0.00 0.00 10-160-511020 Postage 3,550.00 1,381.30 0.00 2,168.70 61.09 10-160-512010 Printing 443.77 308.00 0.00 135.77 30.59 10-160-512020 Copies 0.07 0.07 0.00 0.00 0.00 10-160-513010 Office Supplies 5,250.00 1,141.55 0.00 4,108.45 78.26 10-160-514017 COVID-19 0.00 341.55 0.00 -341.55 0.00 E10 Materials & Supplies 9,293.84 3,222.47 0.00 6,071.37 65.33 10-160-520025 Security 10,000.00 3,660.25 0.00 6,339.75 63.40 10-160-520030 Dues And Publications 250.00 120.00 0.00 130.00 52.00 10-160-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-160-520070 Training And Education 1,500.00 300.00 0.00 1,200.00 80.00 10-160-522020 Professional Services 11,420.00 1,938.86 0.00 9,481.14 83.02 10-160-525005 Appointed Counsel 4,000.00 2,677.32 0.00 1,322.68 33.07 10-160-525010 Care Of Prisoners 250.00 0.00 0.00 250.00 100.00 10-160-525030 Litigation Expenses 40.00 0.00 0.00 40.00 100.00 E15 Contractual Services 27,460.00 8,696.43 0.00 18,763.57 68.33 10-160-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-160-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-160-547020 Maintenance Agreements 2,388.00 5,107.30 283.66 -3,002.96 -125.75 E25 Repairs & Maintenance 2,388.00 5,107.30 283.66 -3,002.96 -125.75 10-160-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 10-160-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 160 Municipal Court 261,402.39 144,276.94 283.66 116,841.79 44.70 170 Human Resources 10-170-501020 Salaries 212,474.64 131,613.54 0.00 80,861.10 38.06 10-170-501050 Parttime(wo Benefits) 13,000.00 9,101.00 0.00 3,899.00 29.99 10-170-501060 Seasonal Salaries 20,000.00 0.00 0.00 20,000.00 100.00 10-170-501090 Overtime 100.00 0.00 0.00 100.00 100.00 10-170-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-170-502010 Social Security 18,786.46 10,567.13 0.00 8,219.33 43.75 10-170-502020 Group Health Insurance 26,241.76 15,962.97 0.00 10,278.79 39.17 10-170-502030 Retirement 25,934.11 16,056.92 0.00 9,877.19 38.09 10-170-502040 Workers Compensation 325.69 325.69 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 6 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-170-502050 Life Insurance 255.82 160.30 0.00 95.52 37.34 10-170-502060 Long Term Disability 554.47 345.21 0.00 209.26 37.74 10-170-502070 Employee Assistance Prgm 84.18 44.58 0.00 39.60 47.04 10-170-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 317,757.13 184,177.34 0.00 133,579.79 42.04 10-170-511010 Advertising 0.00 49.00 0.00 -49.00 0.00 10-170-511020 Postage 150.00 483.95 0.00 -333.95 -222.63 10-170-512010 Printing 740.00 0.00 0.00 740.00 100.00 10-170-512020 Copies 500.00 252.33 0.00 247.67 49.53 10-170-513010 Office Supplies 1,000.00 31.70 0.00 968.30 96.83 10-170-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-170-517010 Operational Supplies 800.00 45.55 0.00 754.45 94.31 E10 Materials & Supplies 3,190.00 862.53 0.00 2,327.47 72.96 10-170-520030 Dues And Publications 1,000.00 417.00 0.00 583.00 58.30 10-170-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-170-520060 Wellness Program 3,500.00 1,188.38 0.00 2,311.62 66.05 10-170-520070 Training And Education 5,220.00 1,128.96 2,658.84 1,432.20 27.44 10-170-520080 Tuition Reimbursement 3,690.00 0.00 0.00 3,690.00 100.00 10-170-521060 Drugalcohol Screening 0.00 0.00 0.00 0.00 0.00 10-170-521065 Background Checks 500.00 80.00 0.00 420.00 84.00 10-170-522020 Professional Services 4,000.00 1,188.30 0.00 2,811.70 70.29 10-170-529010 Special Events 800.00 294.13 0.00 505.87 63.23 10-170-529015 Human Relations Commission 500.00 420.00 0.00 80.00 16.00 E15 Contractual Services 19,210.00 4,716.77 2,658.84 11,834.39 61.61 10-170-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-170-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-170-547020 Maintenance Agreements 268.00 247.30 13.66 7.04 2.63 E25 Repairs & Maintenance 268.00 247.30 13.66 7.04 2.63 10-170-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 170 Human Resources 340,425.13 190,003.94 2,672.50 147,748.69 43.40 180 Finance Department 10-180-501020 Salaries 649,002.72 351,124.52 0.00 297,878.20 45.90 10-180-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-180-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-180-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-180-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-180-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-180-502010 Social Security 49,648.71 25,831.90 0.00 23,816.81 47.97 10-180-502020 Group Health Insurance 99,910.43 52,612.75 0.00 47,297.68 47.34 10-180-502030 Retirement 79.178.33 35.656.63 0.00 43.521.70 54.97 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 7 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-180-502040 Workers Compensation 498.83 498.83 0.00 0.00 0.00 10-180-502050 Life Insurance 807.47 415.55 0.00 391.92 48.54 10-180-502060 Long Term Disability 1,878.11 1,007.85 0.00 870.26 46.34 10-180-502070 Employee Assistance Prgm 329.71 174.55 0.00 155.16 47.06 10-180-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 881,254.31 467,322.58 0.00 413,931.73 46.97 10-180-511010 Advertising 1,000.00 0.00 0.00 1,000.00 100.00 10-180-511020 Postage 10,000.00 6,844.35 0.00 3,155.65 31.56 10-180-511021 Mail Machine Cost 3,000.00 2,158.53 0.00 841.47 28.05 10-180-512010 Printing 3,300.00 1,655.20 0.00 1,644.80 49.84 10-180-512020 Copies 1,300.00 328.58 0.00 971.42 74.72 10-180-512021 Copy Machine Cost 200.00 -471.17 122.82 548.35 274.18 10-180-513010 Office Supplies 3,600.00 345.78 0.00 3,254.22 90.40 10-180-514017 COVID-19 0.00 50.47 0.00 -50.47 0.00 10-180-517010 Operational Supplies 3,600.00 1,438.88 0.00 2,161.12 60.03 E10 Materials & Supplies 26,000.00 12,350.62 122.82 13,526.56 52.03 10-180-520010 Mileage Expense 0.00 0.00 0.00 0.00 0.00 10-180-520020 Auditing Travel Expenses 0.00 0.00 0.00 0.00 0.00 10-180-520030 Dues And Publications 2,300.00 1,375.00 0.00 925.00 40.22 10-180-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-180-520070 Training And Education 7,975.76 2,245.68 0.00 5,730.08 71.84 10-180-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-180-522010 Audit 38,214.82 51,215.73 0.00 43,000.91 -34.02 10-180-522015 Budget Expense 0.00 0.00 0.00 0.00 0.00 10-180-522020 Professional Services 300.00 181.28 0.00 118.72 39.57 E15 Contractual Services 48,790.58 55,017.69 0.00 -6,227.11 -12.76 10-180-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-180-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-180-547020 Maintenance Agreements 1,260.00 1,251.61 0.00 8.39 0.67 E25 Repairs & Maintenance 1,260.00 1,251.61 0.00 8.39 0.67 10-180-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 180 Finance Department 957,304.89 535,942.50 122.82 421,239.57 44.00 185 Non -Departmental 10-185-501020 Salaries 0.00 0.00 0.00 0.00 0.00 10-185-501021 Vacancy Savings 0.00 0.00 0.00 0.00 0.00 10-185-501022 Separation Incentive Prog Svgs 0.00 0.00 0.00 0.00 0.00 10-185-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00 10-185-502021 Self Insurance -Group Health 0.00 0.00 0.00 0.00 0.00 10-185-502022 Wellness Assessment 39,589.29 36,967.43 0.00 2,621.86 6.62 10-185-502023 Self Insurance -Retirees 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 8 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-185-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00 10-185-503010 10-185-520080 Awards Program 0.00 0.00 0.00 0.00 0.00 10-185-504010 0.00 Employee Salary Guarantee Fund 0.00 0.00 0.00 0.00 0.00 E05 10-185-521020 Personnel Services 39,589.29 36,967.43 0.00 2,621.86 6.62 10-185-514010 23.75 Gas 12,000.00 4,903.97 0.00 7,096.03 59.13 10-185-514011 15,837.37 Gas Oil & Antifreeze 0.00 0.00 0.00 0.00 0.00 10-185-514012 Gas, Oil, Antifreeze ALLOCATE 0.00 0.00 0.00 0.00 0.00 10-185-514015 0.00 Tornado 0.00 48,150.95 10,416.60 -58,567.55 0.00 10-185-514016 TIF Prof Svcs Flooding 0.00 1,326.14 0.00 -1,326.14 0.00 E10 Materials & Supplies 12,000.00 54,381.06 10,416.60 -52,797.66 -439.98 10-185-520030 Dues and Publications 0.00 0.00 0.00 0.00 0.00 10-185-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-185-521010 General Insurance 366,004.61 561,027.92 0.00 -195,023.31 -53.28 10-185-521020 Insurance Deductible 30,000.00 22,875.65 0.00 7,124.35 23.75 10-185-521030 Self Ins Prop & Casualty 40,000.00 24,162.63 0.00 15,837.37 39.59 10-185-521060 Drugalcohol screening 3,564.00 1,809.80 0.00 1,754.20 49.22 10-185-521070 Prov For Unsettled Claims 0.00 0.00 0.00 0.00 0.00 10-185-522015 TIF Prof Svcs 0.00 0.00 0.00 0.00 0.00 10-185-522020 Professional Services 30,685.00 22,351.64 8,333.32 0.04 0.00 10-185-522023 LCRA Reimbursement 179,343.05 58,589.17 0.00 120,753.88 67.33 10-185-522025 JCTV 55,000.00 27,500.00 27,500.00 0.00 0.00 10-185-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00 10-185-526030 Assessment Charge 47,000.00 46,120.24 0.00 879.76 1.87 10-185-527020 Economic Development 185,000.00 138,750.00 0.00 46,250.00 25.00 10-185-529010 Special Events 7,000.00 3,255.79 0.00 3,744.21 53.49 E15 Contractual Services 943,596.66 906,442.84 35,833.32 1,320.50 0.14 10-185-531010 Electricity 33,000.00 13,946.72 0.00 19,053.28 57.74 10-185-533010 Natural Gas 6,200.00 3,716.83 0.00 2,483.17 40.05 10-185-535010 Water 7,250.00 4,042.55 0.00 3,207.45 44.24 10-185-535020 Downtown Irrigation 0.00 0.00 0.00 0.00 0.00 E20 Utilities 46,450.00 21,706.10 0.00 24,743.90 53.27 10-185-540010 Building & Grounds Maint. 42,925.00 26,239.17 2,925.00 13,760.83 32.06 10-185-540015 Amtrak Station 13,000.00 12,474.18 0.00 525.82 4.04 10-185-540020 Tree & Landscape Maint 25,000.00 25,000.00 0.00 0.00 0.00 10-185-547020 Maintenance Agreements 2,100.00 1,092.00 0.00 1,008.00 48.00 E25 Repairs & Maintenance 83,025.00 64,805.35 2,925.00 15,294.65 18.42 10-185-550010 Miscellaneous 5,000.00 1,098.00 0.00 3,902.00 78.04 10-185-550015 Bad Debt Expense 0.00 0.00 0.00 0.00 0.00 10-185-550020 Neighborhood Reinvestment 0.00 0.00 0.00 0.00 0.00 10-185-550025 Contingency 0.00 0.00 0.00 0.00 0.00 10-185-550026 Addt'1 PositionsEquipment 0.00 0.00 0.00 0.00 0.00 10-185-550030 Old Town Projects 0.00 0.00 0.00 0.00 0.00 10-185-550035 Old Town Redev Committee 0.00 0.00 0.00 0.00 0.00 10-185-550036 Salute to America 10,000.00 10,000.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 9 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-185-550037 Historic Preservation Comm 0.00 0.00 0.00 0.00 0.00 10-185-550038 Civil War Reenactment Comm 0.00 0.00 0.00 0.00 0.00 10-185-550040 Public Art 500.00 132.00 0.00 368.00 73.60 10-185-550041 ALPLA Settlement 0.00 0.00 0.00 0.00 0.00 10-185-550042 Jefferson Day Celebration 1,000.00 0.00 0.00 1,000.00 100.00 10-185-550043 JC Fire Museum 0.00 0.00 0.00 0.00 0.00 10-185-550045 Conference Center 0.00 0.00 0.00 0.00 0.00 10-185-550050 Neighb Stablization Prog 0.00 0.00 0.00 0.00 0.00 10-185-550060 MSP 0.00 0.00 0.00 0.00 0.00 10-185-550070 Energy Grant Expenditures 0.00 0.00 0.00 0.00 0.00 10-185-550080 Neighborhd Improvement Progr 0.00 0.00 0.00 0.00 0.00 10-185-550090 Hazard Mitigation 0.00 0.00 0.00 0.00 0.00 E30 Other Operating Expenses 16,500.00 11,230.00 0.00 5,270.00 31.94 10-185-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 10-185-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 10-185-578073 Council Infrastructure Proj 0.00 0.00 0.00 0.00 0.00 E75 Capital Projects 0.00 0.00 0.00 0.00 0.00 10-185-580080 Note Principal 0.00 0.00 0.00 0.00 0.00 10-185-580090 Note Interest 0.00 0.00 0.00 0.00 0.00 E90 Debt Service 0.00 0.00 0.00 0.00 0.00 185 Non -Departmental 1,141,160.95 1,095,532.78 49,174.92 -3,546.75 -0.31 190 Information Technology Svcs 10-190-501020 Salaries 560,680.59 347,436.13 0.00 213,244.46 38.03 10-190-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-190-501050 Parttime(wo benefits) 0.00 0.00 0.00 0.00 0.00 10-190-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-190-501090 Overtime 1,200.00 0.00 0.00 1,200.00 100.00 10-190-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-190-502010 Social Security 42,983.86 25,442.95 0.00 17,540.91 40.81 10-190-502020 Group Health Insurance 85,587.16 52,070.46 0.00 33,516.70 39.16 10-190-502030 Retirement 68,549.43 42,387.20 0.00 26,162.23 38.17 10-190-502040 Workers Compensation 1,358.21 1,358.21 0.00 0.00 0.00 10-190-502050 Life Insurance 671.67 422.11 0.00 249.56 37.16 10-190-502060 Long Term Disability 1,633.80 1,021.92 0.00 611.88 37.45 10-190-502070 Employee Assistance Prgm 266.57 141.14 0.00 125.43 47.05 E05 Personnel Services 762,931.29 470,280.12 0.00 292,651.17 38.36 10-190-511010 Advertising 100.00 0.00 0.00 100.00 100.00 10-190-511020 Postage 50.00 0.00 0.00 50.00 100.00 10-190-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-190-512020 Copies 20.00 9.01 0.00 10.99 54.95 10-190-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-190-513010 Office Supplies 900.00 334.55 0.00 565.45 62.83 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 10 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-190-514017 COVID-19 0.00 316.86 0.00 -316.86 0.00 10-190-514030 Small Tools 0.00 0.00 0.00 0.00 0.00 10-190-514040 Food 0.00 0.00 0.00 0.00 0.00 10-190-515040 First Aid Supplies 0.00 0.00 0.00 0.00 0.00 10-190-517010 Operational Supplies 2,500.00 1,782.77 0.00 717.23 28.69 E10 Materials & Supplies 3,570.00 2,443.19 0.00 1,126.81 31.56 10-190-520010 Mileage Expense 0.00 0.00 0.00 0.00 0.00 10-190-520030 Dues And Publications 300.00 119.00 0.00 181.00 60.33 10-190-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-190-520070 Training And Education 10,849.50 1,468.90 0.00 9,380.60 86.46 10-190-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-190-522020 Professional Services 10,000.00 77.53 0.00 9,922.47 99.22 10-190-522030 Services - Prof Training 0.00 0.00 0.00 0.00 0.00 10-190-522040 Service-internet Tl Web 17,000.00 13,166.89 0.00 3,833.11 22.55 10-190-522050 Service -remote Locations 0.00 0.00 0.00 0.00 0.00 10-190-522060 City Web Site 4,400.00 4,315.00 0.00 85.00 1.93 E15 Contractual Services 42,549.50 19,147.32 0.00 23,402.18 55.00 10-190-534010 Telephone 56,000.00 47,714.86 0.00 8,285.14 14.79 E20 Utilities 56,000.00 47,714.86 0.00 8,285.14 14.79 10-190-545010 Software Licensemaint 244,000.00 108,072.32 1,939.00 133,988.68 54.91 10-190-545020 Citywide Wiringnetwork 2,000.00 0.00 0.00 2,000.00 100.00 10-190-547010 Equipment Maintenance 2,000.00 0.00 0.00 2,000.00 100.00 10-190-547020 Maintenance Agreements 23,000.00 16,780.30 0.00 6,219.70 27.04 E25 Repairs & Maintenance 271,000.00 124,852.62 1,939.00 144,208.38 53.21 10-190-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 190 Information Technology Svcs 1,136,050.79 664,438.11 1,939.00 469,673.68 41.34 300 Police Department 10-300-501020 Salaries 4,398,889.08 2,691,612.79 0.00 1,707,276.29 38.81 10-300-501030 Holiday Pay 136,093.81 74,945.60 0.00 61,148.21 44.93 10-300-501040 Part-time (wbenefits) 33,090.22 0.00 0.00 33,090.22 100.00 10-300-501050 Parttime(wo Benefits) 66,208.36 33,911.21 0.00 32,297.15 48.78 10-300-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-300-501070 Stand-by Plan 5,000.00 2,684.00 0.00 2,316.00 46.32 10-300-501090 Overtime 304,235.85 140,513.32 0.00 163,722.53 53.81 10-300-501095 Overtime Straight Pay 14,000.00 7,595.78 0.00 6,404.22 45.74 10-300-502010 Social Security 374,784.70 214,089.37 0.00 160,695.33 42.88 10-300-502020 Group Health Insurance 830,255.11 482,069.28 0.00 348,185.83 41.94 10-300-502030 Retirement 847,484.81 495,295.48 0.00 352,189.33 41.56 10-300-502040 Workers Compensation 75,085.92 75,085.92 0.00 0.00 0.00 10-300-502050 Life Insurance 5,574.10 3,201.22 0.00 2,372.88 42.57 10-300-502060 Long Term Disability 13,176.12 7,911.84 0.00 5,264.28 39.95 10-300-502070 Employee Assistance Prgm 2,539.43 1,344.56 0.00 1,194.87 47.05 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 11 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-300-503010 Awards Program 0.00 0.00 0.00 0.00 0.00 10-300-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 7,106,417.51 4,230,260.37 0.00 2,876,157.14 40.47 10-300-511010 Advertising 2,325.00 3,591.97 0.00 -1,266.97 -54.49 10-300-511020 Postage 1,395.00 1,095.34 0.00 299.66 21.48 10-300-512010 Printing 5,952.00 5,166.75 0.00 785.25 13.19 10-300-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-300-512030 Photographic Supplies 1,860.00 466.97 0.00 1,393.03 74.89 10-300-513010 Office Supplies 11,770.50 7,126.74 0.00 4,643.76 39.45 10-300-514010 Gas 148,800.00 72,834.76 0.00 75,965.24 51.05 10-300-514017 COVID-19 0.00 792.19 0.00 -792.19 0.00 10-300-514040 Food 651.00 866.87 0.00 -215.87 -33.16 10-300-515040 First Aid Supplies 1,209.00 1,154.49 0.00 54.51 4.51 10-300-516010 Ammunition & Firearms Supplies 49,465.35 43,427.71 5,996.30 41.34 0.08 10-300-516020 Dare Program 15,345.00 0.00 0.00 15,345.00 100.00 10-300-516030 Special Investigation 2,325.00 0.00 0.00 2,325.00 100.00 10-300-516040 Investigations (Grant) 0.00 0.00 0.00 0.00 0.00 10-300-516050 Community Projects 9,615.56 2,500.00 0.00 7,115.56 74.00 10-300-517010 Operational Supplies 43,038.54 27,910.36 2,955.00 12,173.18 28.28 E10 Materials & Supplies 293,751.95 166,934.15 8,951.30 117,866.50 40.12 10-300-520030 Dues And Publications 5,022.00 5,479.90 0.00 -457.90 -9.12 10-300-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-300-520070 Training And Education 71,608.00 27,145.68 0.00 44,462.32 62.09 10-300-520080 Tuition Reimbursement 11,625.00 11,883.00 0.00 -258.00 -2.22 10-300-520090 Recruitment 2,325.00 71.89 0.00 2,253.11 96.91 10-300-521040 Medical Claimsservices 6,510.00 3,651.00 0.00 2,859.00 43.92 10-300-521050 Medical Services 0.00 0.00 0.00 0.00 0.00 10-300-522020 Professional Services 14,415.00 12,525.30 0.00 1,889.70 13.11 10-300-522026 Drug Forfeiture - Justice 15,000.00 0.00 15,000.00 0.00 0.00 10-300-522027 Drug Forfeiture - Treasury 0.00 0.00 0.00 0.00 0.00 10-300-522028 Police Evidence Funds 0.00 30,668.00 0.00 -30,668.00 0.00 10-300-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-300-523030 Building Lease 0.00 0.00 0.00 0.00 0.00 10-300-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00 10-300-525020 Sober Driver Program 0.00 0.00 0.00 0.00 0.00 10-300-525050 Police Reserve 0.00 0.00 0.00 0.00 0.00 10-300-529010 Special Events 2,046.00 741.60 0.00 1,304.40 63.75 E15 Contractual Services 128,551.00 92,166.37 15,000.00 21,384.63 16.64 10-300-531010 Electricity 44,640.00 22,467.17 0.00 22,172.83 49.67 10-300-533010 Natural Gas 1,116.00 505.09 0.00 610.91 54.74 10-300-534010 Telephone 22,405.56 13,502.48 0.00 8,903.08 39.74 10-300-535010 Water 3,348.00 1,644.99 0.00 1,703.01 50.87 E20 Utilities 71,509.56 38,119.73 0.00 33,389.83 46.69 10-300-540010 Building & Grounds Maint. 37,200.00 19,169.59 18,195.07 -164.66 -0.44 10-300-541030 Vehicle Wash 9,000.00 8,276.50 0.00 723.50 8.04 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 12 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-300-544010 Purchase Of Vehicles K-9 Operations 17,740.00 2,525.32 0.00 15,214.68 85.76 10-300-544015 0.00 Care of Animals 0.00 0.00 0.00 0.00 0.00 10-300-544020 8,772.00 Civil Defense 0.00 0.00 0.00 0.00 0.00 10-300-544030 0.00 Emerg Mgmt Operations 22,599.00 8,559.68 0.00 14,039.32 62.12 10-300-545010 0.00 Software Licensemaint 50,924.01 54,757.00 0.00 -3,832.99 -7.53 10-300-546010 0.00 Clothing Expense 44,167.56 7,948.36 0.00 36,219.20 82.00 10-300-546020 10-300-572080 Uniform Cleaning 23,715.00 12,831.16 0.00 10,883.84 45.89 10-300-547010 Bullet Proof Vest Grant Equipment Maintenance 8,695.50 11,673.83 0.00 -2,978.33 -34.25 10-300-547020 0.00 Maintenance Agreements 59,140.00 31,518.46 1,167.22 26,454.32 44.73 10-300-547030 0.00 Radio Maintenance 9,300.00 4,905.66 0.00 4,394.34 47.25 E25 0.00 Repairs & Maintenance 282,481.07 162,165.56 19,362.29 100,953.22 35.74 10-300-572010 Purchase Of Vehicles 0.00 0.00 0.00 0.00 0.00 10-300-572011 Purchase of Vehicles -Lease Pmt 0.00 0.00 0.00 0.00 0.00 10-300-572020 Purchase Of Equipment 8,772.00 8,772.00 0.00 0.00 0.00 10-300-572070 MDT Year 2 Equipment 0.00 0.00 0.00 0.00 0.00 10-300-572075 LLEBG Annual Grant Equipment 6,940.20 6,940.20 0.00 0.00 0.00 10-300-572076 LLEBG Stimulus Equipment 0.00 0.00 0.00 0.00 0.00 10-300-572078 BJA COVID Equipment 37,268.00 0.00 0.00 37,268.00 100.00 10-300-572080 DEA Equipment Grant 0.00 0.00 0.00 0.00 0.00 10-300-572085 Bullet Proof Vest Grant 24,633.62 12,942.66 0.00 11,690.96 47.46 10-300-572100 MDT Year 3 Equipment 0.00 0.00 0.00 0.00 0.00 10-300-572110 Jcpd Mdt Equipment 0.00 0.00 0.00 0.00 0.00 10-300-572120 Cole Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572130 Osage B Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572140 Camden Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572150 Callaway Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572160 Fulton Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572170 Eldon Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572180 Miller Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572190 Camdenton Cty Mtd 0.00 0.00 0.00 0.00 0.00 10-300-572200 Lake Ozark Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572210 Cole Co Reimbursable Grant Exp 4,626.80 0.00 0.00 4,626.80 100.00 10-300-572310 Software-camdnmilob 0.00 0.00 0.00 0.00 0.00 10-300-572320 Software -morgan Cty 0.00 0.00 0.00 0.00 0.00 10-300-572330 Software jcpdcole Cty 0.00 0.00 0.00 0.00 0.00 10-300-572340 Software-colboone Cty 0.00 0.00 0.00 0.00 0.00 10-300-572350 Software-fultncallaway 0.00 0.00 0.00 0.00 0.00 10-300-572360 Software-vpnfirewl 0.00 0.00 0.00 0.00 0.00 10-300-572370 Software -prof Sery 0.00 0.00 0.00 0.00 0.00 10-300-572410 Project Mgmt Fees 0.00 0.00 0.00 0.00 0.00 10-300-572420 Contingency 0.00 0.00 0.00 0.00 0.00 10-300-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 82,240.62 28,654.86 0.00 53,585.76 65.16 300 Police Department 7,964,951.71 4,718,301.04 43,313.59 3,203,337.08 40.22 310 School Resource Officer 10-310-501020 Salaries 395,805.07 247,191.46 0.00 148,613.61 37.55 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 13 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-310-501030 Holiday Pay 15,214.96 2,300.85 0.00 12,914.11 84.88 10-310-501090 Overtime 35,126.00 22,046.67 0.00 13,079.33 37.24 10-310-501095 Overtime Straight Pay 586.00 299.04 0.00 286.96 48.97 10-310-502010 Social Security 34,175.00 19,162.14 0.00 15,012.86 43.93 10-310-502020 Group Health Insurance 89,435.68 54,162.86 0.00 35,272.82 39.44 10-310-502030 Retirement 80,858.50 49,202.64 0.00 31,655.86 39.15 10-310-502040 Workers Compensation 6,552.86 6,552.86 0.00 0.00 0.00 10-310-502050 Life Insurance 481.03 301.22 0.00 179.81 37.38 10-310-502060 Long Term Disability 1,187.04 744.36 0.00 442.68 37.29 10-310-502070 Employee Assistance Prgm 224.48 118.86 0.00 105.62 47.05 E05 Personnel Services 659,646.62 402,082.96 0.00 257,563.66 39.05 10-310-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-310-517010 Operational Supplies 10,233.92 2,216.02 0.00 8,017.90 78.35 E10 Materials & Supplies 10,233.92 2,216.02 0.00 8,017.90 78.35 10-310-520070 Training And Education 4,650.00 1,234.65 0.00 3,415.35 73.45 10-310-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 4,650.00 1,234.65 0.00 3,415.35 73.45 10-310-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00 10-310-546010 Clothing Expense 9,473.78 880.45 0.00 8,593.33 90.71 10-310-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-310-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 9,473.78 880.45 0.00 8,593.33 90.71 10-310-572010 Purchase Of Vehicles 0.00 0.00 0.00 0.00 0.00 10-310-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 310 School Resource Officer 684,004.32 406,414.08 0.00 277,590.24 40.58 320 M.U.S.T.A.N.G. 10-320-501020 Salaries 96,476.83 61,263.58 0.00 35,213.25 36.50 10-320-501030 Holiday Pay 3,641.42 183.09 0.00 3,458.33 94.97 10-320-501090 Overtime 28,552.09 14,268.69 0.00 14,283.40 50.03 10-320-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-320-502010 Social Security 8,527.34 5,482.32 0.00 3,045.02 35.71 10-320-502020 Group Health Insurance 22,276.30 13,639.06 0.00 8,637.24 38.77 10-320-502030 Retirement 20,175.81 13,704.49 0.00 6,471.32 32.07 10-320-502040 Workers Compensation 2,004.39 2,004.39 0.00 0.00 0.00 10-320-502050 Life Insurance 115.06 72.32 0.00 42.74 37.15 10-320-502060 Long Term Disability 283.97 178.31 0.00 105.66 37.21 10-320-502070 Employee Assistance Prgm 56.12 29.71 0.00 26.41 47.06 E05 Personnel Services 182,109.33 110,825.96 0.00 71,283.37 39.14 10-320-514010 Gas 5,580.00 2,934.12 0.00 2,645.88 47.42 10-320-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-320-516040 Investieations 13.905.36 8.480.58 0.00 5.424.78 39.01 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 14 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-320-517010 Operational Supplies 12,274.60 208.12 0.00 12,066.48 98.30 E10 Materials & Supplies 31,759.96 11,622.82 0.00 20,137.14 63.40 10-320-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-320-520070 Training And Education 0.00 0.00 0.00 0.00 0.00 10-320-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-320-522025 Drug Forfeiture - MUSTANG 0.00 0.00 0.00 0.00 0.00 10-320-523010 Equipment Rentlease 17,160.00 7,500.00 0.00 9,660.00 56.29 10-320-523020 Building Lease 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 17,160.00 7,500.00 0.00 9,660.00 56.29 10-320-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00 10-320-546010 Clothing Expense 0.00 0.00 0.00 0.00 0.00 10-320-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-320-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 10-320-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 320 M.U.S.T.A.N.G. 231,029.29 129,948.78 0.00 101,080.51 43.75 330 Animal Control 10-330-501020 Salaries 353,755.38 215,767.94 0.00 137,987.44 39.01 10-330-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-330-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-330-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-330-501070 Stand-by Plan 4,308.00 2,696.00 0.00 1,612.00 37.42 10-330-501090 Overtime 1,709.00 6,689.96 0.00 -4,980.96 -291.45 10-330-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-330-502010 Social Security 27,522.59 16,248.42 0.00 11,274.17 40.96 10-330-502020 Group Health Insurance 75,516.45 43,265.60 0.00 32,250.85 42.71 10-330-502030 Retirement 43,892.23 23,355.89 0.00 20,536.34 46.79 10-330-502040 Workers Compensation 4,681.08 4,681.08 0.00 0.00 0.00 10-330-502050 Life Insurance 429.62 249.62 0.00 180.00 41.90 10-330-502060 Long Term Disability 1,059.25 615.98 0.00 443.27 41.85 10-330-502070 Employee Assistance Prgm 224.48 118.86 0.00 105.62 47.05 10-330-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 513,098.08 313,689.35 0.00 199,408.73 38.86 10-330-511010 Advertising 111.60 0.00 0.00 111.60 100.00 10-330-511020 Postage 93.00 155.83 0.00 -62.83 -67.56 10-330-512010 Printing 1,720.50 1,257.72 0.00 462.78 26.90 10-330-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-330-513010 Office Supplies 1,581.00 319.45 0.00 1,261.55 79.79 10-330-514017 COVID-19 0.00 74.93 0.00 -74.93 0.00 10-330-514030 Small Tools 0.00 0.00 0.00 0.00 0.00 10-330-514040 Food 223.20 121.02 0.00 102.18 45.78 10-330-515040 First Aid Supplies 465.00 94.20 0.00 370.80 79.74 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 15 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-330-517010 Operational Supplies 12,015.60 5,456.07 0.00 6,559.53 54.59 E10 Materials & Supplies 16,209.90 7,479.22 0.00 8,730.68 53.86 10-330-520030 Dues And Publications 1,116.00 1,165.25 0.00 -49.25 -4.41 10-330-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-330-520070 Training And Education 1,813.50 1,849.14 0.00 -35.64 -1.97 10-330-521040 Medical Claimsservices 431.52 226.00 0.00 205.52 47.63 10-330-522020 Professional Services 6,510.00 2,182.00 0.00 4,328.00 66.48 10-330-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00 10-330-529045 Veterinary Services 5,208.00 674.70 0.00 4,533.30 87.04 10-330-529050 Spay & Neuter Program 0.00 0.00 0.00 0.00 0.00 10-330-529060 Special Sn Program 0.00 0.00 0.00 0.00 0.00 10-330-529065 Adoption Voucher Program 0.00 0.00 0.00 0.00 0.00 10-330-529067 Animal Shelter Bricks 0.00 0.00 0.00 0.00 0.00 10-330-529068 Animal Shelter Donations 13,314.50 90.00 13,314.50 -90.00 -0.68 E15 Contractual Services 28,393.52 6,187.09 13,314.50 8,891.93 31.32 10-330-531010 Electricity 19,152.00 15,679.16 0.00 3,472.84 18.13 10-330-533010 Natural Gas 15,700.00 11,951.13 0.00 3,748.87 23.88 10-330-534010 Telephone 300.00 255.69 0.00 44.31 14.77 10-330-535010 Water 3,800.00 2,484.42 0.00 1,315.58 34.62 E20 Utilities 38,952.00 30,370.40 0.00 8,581.60 22.03 10-330-540010 Building & Grounds Maint. 12,600.00 15,668.82 0.00 -3,068.82 -24.36 10-330-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00 10-330-541030 Vehicle Wash 540.00 541.76 0.00 -1.76 -0.33 10-330-544040 Care Of Animals 49,290.00 21,822.71 0.00 27,467.29 55.73 10-330-544050 Animal Food 6,603.00 2,027.17 0.00 4,575.83 69.30 10-330-545010 Software Licensemaint 3,084.81 2,870.67 296.88 -82.74 -2.68 10-330-546010 Clothing Expense 2,325.00 1,836.64 0.00 488.36 21.00 10-330-546020 Uniform Cleaning 0.00 0.00 0.00 0.00 0.00 10-330-547010 Equipment Maintenance 837.00 0.00 0.00 837.00 100.00 10-330-547020 Maintenance Agreements 0.00 2,304.00 270.00 -2,574.00 0.00 10-330-547030 Radio Maintenance 232.50 90.44 0.00 142.06 61.10 E25 Repairs & Maintenance 75,512.31 47,162.21 566.88 27,783.22 36.79 10-330-572010 Purchase of Vehicles 0.00 0.00 0.00 0.00 0.00 10-330-572020 Purchase Of Equipment 28,486.60 0.00 24,116.60 4,370.00 15.34 10-330-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 28,486.60 0.00 24,116.60 4,370.00 15.34 10-330-578069 Animal Shelter 0.00 0.00 0.00 0.00 0.00 E75 Capital Projects 0.00 0.00 0.00 0.00 0.00 330 Animal Control 700,652.41 404,888.27 37,997.98 257,766.16 36.79 390 9-1-1 Police 10-390-501020 Salaries 896,855.55 542,239.85 0.00 354,615.70 39.54 10-390-501030 Holidav Pav 31.505.21 21.241.39 0.00 10.263.82 32.58 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 16 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-390-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-390-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-390-501090 Overtime 22,814.00 32,564.54 0.00 -9,750.54 -42.74 10-390-501095 Overtime Straight Pay 500.00 1,574.04 0.00 -1,074.04 -214.81 10-390-502010 Social Security 72,803.12 43,261.64 0.00 29,541.48 40.58 10-390-502020 Group Health Insurance 196,184.53 114,046.80 0.00 82,137.73 41.87 10-390-502030 Retirement 117,893.93 68,670.63 0.00 49,223.30 41.75 10-390-502040 Workers Compensation 2,719.96 2,719.96 0.00 0.00 0.00 10-390-502050 Life Insurance 1,112.80 646.53 0.00 466.27 41.90 10-390-502060 Long Term Disability 2,707.70 1,596.15 0.00 1,111.55 41.05 10-390-502070 Employee Assistance Prgm 596.28 315.72 0.00 280.56 47.05 10-390-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 1,345,693.08 828,877.25 0.00 516,815.83 38.41 10-390-511010 Advertising 93.00 220.25 0.00 -127.25 -136.83 10-390-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-390-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-390-517010 Operational Supplies 5,394.00 4,544.25 621.05 228.70 4.24 E10 Materials & Supplies 5,487.00 4,764.50 621.05 101.45 1.85 10-390-520030 Dues And Publications 558.00 233.99 0.00 324.01 58.07 10-390-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-390-520070 Training And Education 4,650.00 2,622.49 0.00 2,027.51 43.60 10-390-522020 Professional Services 2,511.00 4,186.52 0.00 -1,675.52 -66.73 10-390-523010 Equipment Rentlease 85,560.00 65,534.86 0.00 20,025.14 23.40 E15 Contractual Services 93,279.00 72,577.86 0.00 20,701.14 22.19 10-390-531010 Electricity 11,160.00 3,991.22 0.00 7,168.78 64.24 10-390-533010 Natural Gas 279.00 89.00 0.00 190.00 68.10 10-390-534010 Telephone 0.00 0.00 0.00 0.00 0.00 10-390-535010 Water 837.00 402.75 0.00 434.25 51.88 E20 Utilities 12,276.00 4,482.97 0.00 7,793.03 63.48 10-390-545010 Software Licensemaint 30,236.16 32,284.00 0.00 -2,047.84 -6.77 10-390-546010 Clothing Expense 5,580.00 6,562.37 0.00 -982.37 -17.61 10-390-546020 Uniform Cleaning 2,976.00 2,000.90 0.00 975.10 32.77 10-390-547010 Equipment Maintenance 2,790.00 5,240.52 0.00 -2,450.52 -87.83 10-390-547020 Maintenance Agreements 57,000.00 53,541.13 246.00 3,212.87 5.64 10-390-547030 Radio Maintenance 4,650.00 628.00 0.00 4,022.00 86.49 E25 Repairs & Maintenance 103,232.16 100,256.92 246.00 2,729.24 2.64 10-390-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 390 9-1-1 Police 1,559,967.24 1,010,959.50 867.05 548,140.69 35.14 400 Fire Department 10-400-501020 Salaries 3,931,958.32 2,412,193.51 0.00 1,519,764.81 38.65 10-400-501030 Holidav Pav 294.561.33 227.117.15 0.00 67.444.18 22.90 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 17 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-400-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-400-501080 Step-up Pay 28,500.00 22,896.44 0.00 5,603.56 19.66 10-400-501090 Overtime 41,000.00 31,244.57 0.00 9,755.43 23.79 10-400-501095 Overtime Straight Pay 33,000.00 17,441.68 0.00 15,558.32 47.15 10-400-502010 Social Security 65,375.80 38,688.06 0.00 26,687.74 40.82 10-400-502020 Group Health Insurance 766,446.12 455,137.14 0.00 311,308.98 40.62 10-400-502030 Retirement 2,020,017.53 1,222,391.74 0.00 797,625.79 39.49 10-400-502040 Workers Compensation 153,030.95 153,030.95 0.00 0.00 0.00 10-400-502050 Life Insurance 4,670.78 2,885.52 0.00 1,785.26 38.22 10-400-502060 Long Term Disability 11,615.57 7,083.96 0.00 4,531.61 39.01 10-400-502070 Employee Assistance Prgm 2,132.56 1,128.13 0.00 1,004.43 47.10 10-400-503010 Awards Program 1,500.00 1,054.93 0.00 445.07 29.67 E05 Personnel Services 7,353,808.96 4,592,293.78 0.00 2,761,515.18 37.55 10-400-511010 Advertising 372.00 282.97 0.00 89.03 23.93 10-400-511020 Postage 139.50 95.72 0.00 43.78 31.38 10-400-512010 Printing 790.50 97.00 0.00 693.50 87.73 10-400-512020 Copies 46.50 0.00 0.00 46.50 100.00 10-400-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-400-513010 Office Supplies 1,395.00 1,133.13 0.00 261.87 18.77 10-400-514010 Gas 51,150.00 25,218.11 0.00 25,931.89 50.70 10-400-514017 COVID-19 0.00 8,892.59 19,261.50 -28,154.09 0.00 10-400-514020 Chemicals 930.00 512.50 0.00 417.50 44.89 10-400-514030 Small Tools 4,650.00 5,284.87 0.00 -634.87 -13.65 10-400-514040 Food 0.00 0.00 0.00 0.00 0.00 10-400-515040 First Aid Supplies 2,046.00 19.88 0.00 2,026.12 99.03 10-400-517010 Operational Supplies 13,476.00 8,412.15 0.00 5,063.85 37.58 E10 Materials & Supplies 74,995.50 49,948.92 19,261.50 5,785.08 7.71 10-400-520030 Dues And Publications 2,673.50 1,652.50 0.00 1,021.00 38.19 10-400-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-400-520060 Wellness Program 0.00 0.00 0.00 0.00 0.00 10-400-520070 Training And Education 30,225.00 20,114.99 0.00 10,110.01 33.45 10-400-520080 Tuition Reimbursement 6,045.00 3,801.00 0.00 2,244.00 37.12 10-400-520085 Traing-Home Land Security 0.00 0.00 0.00 0.00 0.00 10-400-521040 Medical Claimsservices 35,340.00 9,248.00 23,812.50 2,279.50 6.45 10-400-522020 Professional Services 186.00 0.00 0.00 186.00 100.00 10-400-523010 Equipment Rentlease 186.00 40.00 0.00 146.00 78.49 10-400-524010 Trash Collections 93.00 218.34 0.00 -125.34 -134.77 10-400-529010 Special Events 6,510.00 5,464.21 0.00 1,045.79 16.06 10-400-529040 Child Safety Seat Pass-through 2,700.00 1,705.00 0.00 995.00 36.85 E15 Contractual Services 83,958.50 42,244.04 23,812.50 17,901.96 21.32 10-400-531010 Electricity 30,690.00 16,901.36 0.00 13,788.64 44.93 10-400-533010 Natural Gas 17,670.00 11,053.66 0.00 6,616.34 37.44 10-400-534010 Telephone 23,250.00 13,310.32 0.00 9,939.68 42.75 10-400-535010 Water 16,740.00 6,566.04 0.00 10,173.96 60.78 E20 Utilities 88,350.00 47,831.38 0.00 40,518.62 45.86 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 18 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-400-540010 Building & Grounds Maint. 90,510.91 20,946.77 150.00 69,414.14 76.69 10-400-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-400-546010 Clothing Expense 69,703.50 52,958.82 0.00 16,744.68 24.02 10-400-546020 Uniform Cleaning 186.00 338.35 0.00 -152.35 -81.91 10-400-547010 Equipment Maintenance 15,462.15 6,415.87 0.00 9,046.28 58.51 10-400-547020 Maintenance Agreements 35,757.54 22,548.82 -1,176.74 14,385.46 40.23 10-400-547030 Radio Maintenance 20,925.00 15,510.61 5,328.37 86.02 0.41 E25 Repairs & Maintenance 232,545.10 118,719.24 4,301.63 109,524.23 47.10 10-400-572010 Purchase Of Vehicles 0.00 0.00 0.00 0.00 0.00 10-400-572011 Purchase of Vehicles -Lease Pmt 0.00 0.00 0.00 0.00 0.00 10-400-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 10-400-572021 Purchase of Equipment -ONE TIME 22,474.09 21,899.86 0.00 574.23 2.56 10-400-572022 Fitness -ONE TIME 10,746.36 10,746.36 0.00 0.00 0.00 10-400-572060 Fire Grant Equipgear 0.00 0.00 0.00 0.00 0.00 10-400-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 10-400-575004 Fire Apparatus 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 33,220.45 32,646.22 0.00 574.23 1.73 400 Fire Department 7,866,878.51 4,883,683.58 47,375.63 2,935,819.30 37.32 401 Fire Museum 10-401-531010 Electricity 1,860.00 405.30 0.00 1,454.70 78.21 10-401-533010 Natural Gas 0.00 389.02 0.00 -389.02 0.00 10-401-535010 Water 0.00 179.87 0.00 -179.87 0.00 E20 Utilities 1,860.00 974.19 0.00 885.81 47.62 10-401-540010 Building & Grounds Maint. 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 401 Fire Museum 1,860.00 974.19 0.00 885.81 47.62 500 Public Works 10-500-501020 Salaries 0.00 0.00 0.00 0.00 0.00 10-500-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-500-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-500-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-500-502010 Social Security 0.00 0.00 0.00 0.00 0.00 10-500-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00 10-500-502030 Retirement 0.00 0.00 0.00 0.00 0.00 10-500-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00 10-500-502050 Life Insurance 0.00 0.00 0.00 0.00 0.00 10-500-502060 Long Term Disability 0.00 0.00 0.00 0.00 0.00 10-500-502070 Employee Assistance Prgm 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 0.00 0.00 0.00 0.00 0.00 10-500-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-500-511020 Postage 0.00 0.00 0.00 0.00 0.00 10-500-512010 Printine 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 19 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-500-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-500-513010 Office Supplies 0.00 0.00 0.00 0.00 0.00 10-500-514040 Food 0.00 0.00 0.00 0.00 0.00 10-500-517010 Operational Supplies 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 0.00 0.00 0.00 0.00 0.00 10-500-520030 Dues And Publications 0.00 0.00 0.00 0.00 0.00 10-500-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-500-520070 Training And Education 0.00 0.00 0.00 0.00 0.00 10-500-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-500-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-500-527010 Comm Sery Projects 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 0.00 0.00 0.00 0.00 0.00 10-500-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-500-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 10-500-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 10-500-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 500 Public Works 0.00 0.00 0.00 0.00 0.00 520 Plan & Protect Svcs -Admin 10-520-501020 Salaries 183,686.46 113,787.77 0.00 69,898.69 38.05 10-520-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-520-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-520-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-520-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-520-502010 Social Security 14,052.01 8,351.44 0.00 5,700.57 40.57 10-520-502020 Group Health Insurance 27,276.96 16,586.65 0.00 10,690.31 39.19 10-520-502030 Retirement 22,409.75 13,882.14 0.00 8,527.61 38.05 10-520-502040 Workers Compensation 196.90 196.90 0.00 0.00 0.00 10-520-502050 Life Insurance 217.87 138.10 0.00 79.77 36.61 10-520-502060 Long Term Disability 475.65 298.76 0.00 176.89 37.19 10-520-502070 Employee Assistance Prgm 84.18 44.58 0.00 39.60 47.04 10-520-503010 Awards Program 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 248,399.78 153,286.34 0.00 95,113.44 38.29 10-520-511010 Advertising 100.00 0.00 0.00 100.00 100.00 10-520-511020 Postage 75.00 2.00 0.00 73.00 97.33 10-520-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-520-512020 Copies 0.00 0.07 0.00 -0.07 0.00 10-520-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-520-513010 Office Supplies 850.00 173.63 0.00 676.37 79.57 10-520-514010 Gas 11.000.00 5.629.23 0.00 5.370.77 48.83 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 20 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-520-514017 COVID-19 0.00 7.96 0.00 -7.96 0.00 10-520-514030 Small Tools 0.00 0.00 0.00 0.00 0.00 10-520-515040 First Aid Supplies 0.00 0.00 0.00 0.00 0.00 10-520-517010 Operational Supplies 500.00 131.55 0.00 368.45 73.69 E10 Materials & Supplies 12,525.00 5,944.44 0.00 6,580.56 52.54 10-520-520030 Dues And Publications 1,000.00 1,146.50 0.00 -146.50 -14.65 10-520-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-520-520070 Training And Education 1,800.00 443.33 0.00 1,356.67 75.37 10-520-522020 Professional Services 11,742.38 12,210.62 0.00 -468.24 -3.99 E15 Contractual Services 14,542.38 13,800.45 0.00 741.93 5.10 10-520-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-520-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-520-547020 Maintenance Agreements 826.00 767.24 15.96 42.80 5.18 E25 Repairs & Maintenance 826.00 767.24 15.96 42.80 5.18 10-520-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 520 Plan & Protect Svcs -Admin 276,293.16 173,798.47 15.96 102,478.73 37.09 521 Plan & Protect Svcs -Planning 10-521-501020 Salaries 138,518.99 85,795.13 0.00 52,723.86 38.06 10-521-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-521-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-521-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-521-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-521-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-521-502010 Social Security 10,596.70 6,211.93 0.00 4,384.77 41.38 10-521-502020 Group Health Insurance 31,325.80 19,080.15 0.00 12,245.65 39.09 10-521-502030 Retirement 16,899.32 10,467.10 0.00 6,432.22 38.06 10-521-502040 Workers Compensation 158.35 158.35 0.00 0.00 0.00 10-521-502050 Life Insurance 167.57 105.06 0.00 62.51 37.30 10-521-502060 Long Term Disability 414.25 259.66 0.00 154.59 37.32 10-521-502070 Employee Assistance Prgm 75.76 40.12 0.00 35.64 47.04 10-521-503010 Awards Program 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 198,156.74 122,117.50 0.00 76,039.24 38.37 10-521-511010 Advertising 4,500.00 463.75 0.00 4,036.25 89.69 10-521-511020 Postage 900.00 55.70 0.00 844.30 93.81 10-521-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-521-512020 Copies 0.00 4.76 0.00 -4.76 0.00 10-521-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-521-513010 Office Supplies 800.00 471.97 0.00 328.03 41.00 10-521-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-521-514040 Food 200.00 0.00 0.00 200.00 100.00 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 21 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-521-547020 Maintenance Agreements 1,400.00 1,372.06 238.09 -210.15 -15.01 10-521-515040 First Aid Supplies 0.00 0.00 0.00 0.00 0.00 10-521-517010 Operational Supplies 2,500.00 505.95 0.00 1,994.05 79.76 E10 Materials & Supplies 8,900.00 1,502.13 0.00 7,397.87 83.12 10-521-520030 Dues And Publications 14,300.00 791.00 0.00 13,509.00 94.47 10-521-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-521-520070 Training And Education 2,400.00 450.00 0.00 1,950.00 81.25 10-521-520080 Tuition Reimbursement 873.00 855.00 0.00 18.00 2.06 10-521-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-521-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 17,573.00 2,096.00 0.00 15,477.00 88.07 10-521-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-521-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-521-547020 Maintenance Agreements 1,400.00 1,372.06 238.09 -210.15 -15.01 E25 Repairs & Maintenance 1,400.00 1,372.06 238.09 -210.15 -15.01 10-521-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 521 Plan & Protect Svcs -Planning 226,029.74 127,087.69 238.09 98,703.96 43.67 522 Plan & Protect Svcs -MPO 10-522-501020 Salaries 122,107.26 64,716.12 0.00 57,391.14 47.00 10-522-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-522-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-522-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-522-502010 Social Security 9,341.21 4,894.69 0.00 4,446.52 47.60 10-522-502020 Group Health Insurance 17,996.06 9,857.22 0.00 8,138.84 45.23 10-522-502030 Retirement 14,897.09 6,609.39 0.00 8,287.70 55.63 10-522-502040 Workers Compensation 102.55 102.55 0.00 0.00 0.00 10-522-502050 Life Insurance 147.74 78.36 0.00 69.38 46.96 10-522-502060 Long Term Disability 364.74 194.06 0.00 170.68 46.79 10-522-502070 Employee Assistance Prgm 64.54 34.18 0.00 30.36 47.04 E05 Personnel Services 165,021.19 86,486.57 0.00 78,534.62 47.59 10-522-511010 Advertising 1,800.00 457.50 0.00 1,342.50 74.58 10-522-511020 Postage 200.00 1.15 0.00 198.85 99.43 10-522-512010 Printing 125.00 0.00 0.00 125.00 100.00 10-522-512020 Copies 10.00 0.70 0.00 9.30 93.00 10-522-513010 Office Supplies 1,000.00 245.06 0.00 754.94 75.49 10-522-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-522-514040 Food 250.00 0.00 0.00 250.00 100.00 10-522-517010 Operational Supplies 1,620.00 774.89 390.66 454.45 28.05 E10 Materials & Supplies 5,005.00 1,479.30 390.66 3,135.04 62.64 10-522-520030 Dues And Publications 1.500.00 0.00 0.00 1.500.00 100.00 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 22 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-522-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-522-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-522-520070 Training And Education 6,000.00 0.00 0.00 6,000.00 100.00 10-522-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-522-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 7,500.00 0.00 0.00 7,500.00 100.00 10-522-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-522-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-522-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-522-547020 Maintenance Agreements 2,075.00 622.56 209.96 1,242.48 59.88 10-522-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 2,075.00 622.56 209.96 1,242.48 59.88 10-522-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 522 Plan & Protect Svcs -MPO 179,601.19 88,588.43 600.62 90,412.14 50.34 530 Plan & Protect Svc-RedevGrant 10-530-501020 Salaries 77,979.00 35,149.97 0.00 42,829.03 54.92 10-530-501050 Parttime (wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-530-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-530-502010 Social Security 6,175.19 2,315.75 0.00 3,859.44 62.50 10-530-502020 Group Health Insurance 9,710.69 6,683.13 0.00 3,027.56 31.18 10-530-502030 Retirement 9,848.01 2,537.19 0.00 7,310.82 74.24 10-530-502040 Workers Compensation 58.08 58.08 0.00 0.00 0.00 10-530-502050 Life Insurance 96.70 37.78 0.00 58.92 60.93 10-530-502060 Long Term Disability 239.90 93.25 0.00 146.65 61.13 10-530-502070 Employee Assistance Prgm 42.09 22.28 0.00 19.81 47.07 E05 Personnel Services 104,149.66 46,897.43 0.00 57,252.23 54.97 10-530-511010 Advertising 400.00 405.00 0.00 -5.00 -1.25 10-530-511020 Postage 150.00 465.50 0.00 -315.50 -210.33 10-530-512010 Printing 50.00 0.00 0.00 50.00 100.00 10-530-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-530-513010 Office Supplies 300.00 704.04 0.00 -404.04 -134.68 10-530-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-530-517010 Operational Supplies 500.00 223.40 0.00 276.60 55.32 E10 Materials & Supplies 1,400.00 1,797.94 0.00 -397.94 -28.42 10-530-520030 Dues And Publications 700.00 405.97 0.00 294.03 42.00 10-530-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-530-520070 Training And Education 2,250.00 123.91 0.00 2,126.09 94.49 10-530-522020 Professional Services 402.00 0.00 0.00 402.00 100.00 10-530-524020 Recycle Collectprocess 0.00 0.00 0.00 0.00 0.00 10-530-524024 Mid -Mo Solid Wast Mgmt Dist 0.00 0.00 0.00 0.00 0.00 10-530-524025 Glass Recvcline 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 23 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-530-524026 Household Hazardous Waste 18,800.00 0.00 0.00 18,800.00 100.00 10-530-524027 Portable Recycling 0.00 0.00 0.00 0.00 0.00 10-530-524028 Misc Recycling 1,000.00 244.89 0.00 755.11 75.51 10-530-524029 Recycling Education 9,000.00 0.00 0.00 9,000.00 100.00 10-530-528085 Fair Housing Assistance Prog 400.00 0.00 0.00 400.00 100.00 E15 Contractual Services 32,552.00 774.77 0.00 31,777.23 97.62 10-530-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-530-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-530-547020 Maintenance Agreements 258.00 299.80 86.00 -127.80 -49.53 E25 Repairs & Maintenance 258.00 299.80 86.00 -127.80 -49.53 10-530-550020 NRA -Residential 45,000.00 29,379.57 0.00 15,620.43 34.71 10-530-550030 NRA -Commercial Facade 20,000.00 19,447.65 0.00 552.35 2.76 10-530-550031 Historic Preservation Grant 0.00 0.00 0.00 0.00 0.00 10-530-550032 NRA -Rental Facade 0.00 0.00 0.00 0.00 0.00 10-530-550033 HPF Grant -Structural Survey 40,000.00 8,000.00 72,000.00 -40,000.00 -100.00 10-530-550035 Old Town Redev Committee 0.00 0.00 0.00 0.00 0.00 10-530-550037 Historic Preservation Comm 250.00 151.17 0.00 98.83 39.53 10-530-550039 Historic Preservation Grant 0.00 0.00 0.00 0.00 0.00 10-530-550050 Neighb Stablization Prog 0.00 0.00 0.00 0.00 0.00 10-530-550055 HERO 0.00 0.00 0.00 0.00 0.00 10-530-550060 MSP 0.00 0.00 0.00 0.00 0.00 10-530-550090 Hazard Mitigation 0.00 0.00 0.00 0.00 0.00 E30 Other Operating Expenses 105,250.00 56,978.39 72,000.00 -23,728.39 -22.54 530 Plan & Protect Svc-RedevGrant 243,609.66 106,748.33 72,086.00 64,775.33 26.59 531 Plan & Protect Svcs -Build Reg 10-531-501020 Salaries 0.00 0.00 0.00 0.00 0.00 10-531-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-531-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-531-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-531-502010 Social Security 0.00 0.00 0.00 0.00 0.00 10-531-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00 10-531-502030 Retirement 0.00 0.00 0.00 0.00 0.00 10-531-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00 10-531-502050 Life Insurance 0.00 0.00 0.00 0.00 0.00 10-531-502060 Long Term Disability 0.00 0.00 0.00 0.00 0.00 10-531-502070 Employee Assistance Prgm 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 0.00 0.00 0.00 0.00 0.00 10-531-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-531-511020 Postage 0.00 0.00 0.00 0.00 0.00 10-531-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-531-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-531-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 24 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-531-513010 Office Supplies 0.00 0.00 0.00 0.00 0.00 10-531-514030 Small Tools 0.00 0.00 0.00 0.00 0.00 10-531-515040 First Aid Supplies 0.00 0.00 0.00 0.00 0.00 10-531-517010 Operational Supplies 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 0.00 0.00 0.00 0.00 0.00 10-531-520030 Dues And Publications 0.00 0.00 0.00 0.00 0.00 10-531-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-531-520070 Training And Education 0.00 0.00 0.00 0.00 0.00 10-531-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-531-522021 Abatement 0.00 0.00 0.00 0.00 0.00 10-531-522022 Demo 0.00 0.00 0.00 0.00 0.00 10-531-522070 Legal Services 0.00 0.00 0.00 0.00 0.00 10-531-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-531-529020 Historic Preservation Com 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 0.00 0.00 0.00 0.00 0.00 10-531-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-531-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-531-546010 Clothing Expense 0.00 0.00 0.00 0.00 0.00 10-531-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-531-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00 10-531-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 10-531-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 531 Plan & Protect Svcs -Build Reg 0.00 0.00 0.00 0.00 0.00 532 Plan & Protect Svcs -Env Health 10-532-501020 Salaries 179,725.82 111,348.96 0.00 68,376.86 38.05 10-532-501050 Parttime (wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-532-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-532-501070 Stand-by Plan 0.00 0.00 0.00 0.00 0.00 10-532-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-532-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-532-502010 Social Security 13,749.02 7,785.23 0.00 5,963.79 43.38 10-532-502020 Group Health Insurance 34,764.83 21,212.83 0.00 13,552.00 38.98 10-532-502030 Retirement 21,926.55 13,584.58 0.00 8,341.97 38.05 10-532-502040 Workers Compensation 3,753.42 3,753.42 0.00 0.00 0.00 10-532-502050 Life Insurance 215.42 134.81 0.00 80.61 37.42 10-532-502060 Long Term Disability 535.62 335.87 0.00 199.75 37.29 10-532-502070 Employee Assistance Prgm 84.18 44.58 0.00 39.60 47.04 10-532-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 254,754.86 158,200.28 0.00 96,554.58 37.90 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 25 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-532-511010 Advertising 90.00 0.00 0.00 90.00 100.00 10-532-511020 Postage 150.00 54.65 0.00 95.35 63.57 10-532-512010 Printing 20.00 0.00 0.00 20.00 100.00 10-532-512020 Copies 0.00 0.25 0.00 -0.25 0.00 10-532-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-532-513010 Office Supplies 1,300.00 556.98 0.00 743.02 57.16 10-532-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-532-514030 Small Tools 50.00 0.00 0.00 50.00 100.00 10-532-515030 Insect Control 0.00 0.00 0.00 0.00 0.00 10-532-515040 First Aid Supplies 15.00 0.00 0.00 15.00 100.00 10-532-517010 Operational Supplies 1,000.00 440.87 0.00 559.13 55.91 E10 Materials & Supplies 2,625.00 1,052.75 0.00 1,572.25 59.90 10-532-520030 Dues And Publications 900.00 620.00 0.00 280.00 31.11 10-532-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-532-520070 Training And Education 1,000.00 310.00 0.00 690.00 69.00 10-532-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00 10-532-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-532-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-532-524020 Recycle Collectprocess 0.00 0.00 0.00 0.00 0.00 10-532-524025 Glass Recycling 0.00 0.00 0.00 0.00 0.00 10-532-524026 Household Hazardous Waste 0.00 0.00 0.00 0.00 0.00 10-532-524027 INACTIVE - Portable Recycling 0.00 0.00 0.00 0.00 0.00 10-532-524028 Mise Recycling 0.00 0.00 0.00 0.00 0.00 10-532-524030 Compost Services 194,400.00 113,400.00 81,000.00 0.00 0.00 10-532-529010 Special Events 600.00 62.13 0.00 537.87 89.65 10-532-529020 Historic Preservation Com 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 196,900.00 114,392.13 81,000.00 1,507.87 0.77 10-532-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-532-540060 Cemetery Maintenance 34,000.00 19,236.31 13,780.00 983.69 2.89 10-532-540065 Cemetery Restoration 0.00 0.00 0.00 0.00 0.00 10-532-541030 Vehicle Wash 1,290.00 1,284.00 0.00 6.00 0.47 10-532-546010 Clothing Expense 1,000.00 405.57 0.00 594.43 59.44 10-532-547010 Equipment Maintenance 40.00 0.00 0.00 40.00 100.00 10-532-547020 Maintenance Agreements 750.00 618.22 102.52 29.26 3.90 10-532-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 37,080.00 21,544.10 13,882.52 1,653.38 4.46 10-532-572010 Purchase of Vehicles 0.00 0.00 0.00 0.00 0.00 10-532-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 532 Plan & Protect Svcs -Env Health 491,359.86 295,189.26 94,882.52 101,288.08 20.61 533 PPS - Prop MaintCode Enforce 10-533-501020 Salaries 163,223.07 102,221.15 0.00 61,001.92 37.37 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 26 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-533-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-533-501060 Seasonal Salaries 30,000.00 22,051.80 0.00 7,948.20 26.49 10-533-501090 Training And Education Overtime 0.00 0.00 0.00 0.00 0.00 10-533-501095 Tuition Reimbursement Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-533-502010 Professional Services Social Security 14,781.57 9,095.59 0.00 5,685.98 38.47 10-533-502020 Abatement Group Health Insurance 32,001.37 19,427.69 0.00 12,573.68 39.29 10-533-502030 Demo Retirement 19,913.21 12,471.01 0.00 7,442.20 37.37 10-533-502040 Workers Compensation 2,257.38 2,257.38 0.00 0.00 0.00 10-533-502050 Life Insurance 177.60 111.54 0.00 66.06 37.20 10-533-502060 Historic Preservation Comm Long Term Disability 489.48 306.77 0.00 182.71 37.33 10-533-502070 Contractual Services Employee Assistance Prgm 98.21 52.01 0.00 46.20 47.04 E05 Telephone Personnel Services 262,941.89 167,994.94 0.00 94,946.95 36.11 10-533-511010 Utilities Advertising 100.00 0.00 0.00 100.00 100.00 10-533-511020 Postage 2,300.00 917.35 0.00 1,382.65 60.12 10-533-512010 Printing 300.00 225.00 0.00 75.00 25.00 10-533-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-533-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-533-513010 Office Supplies 970.48 477.80 0.00 492.68 50.77 10-533-514017 COVID-19 29.52 29.52 0.00 0.00 0.00 10-533-514030 Purchase Of Equipment Small Tools 125.00 0.00 0.00 125.00 100.00 10-533-515040 Capital Purchases First Aid Supplies 15.00 0.00 0.00 15.00 100.00 10-533-517010 Operational Supplies 1,350.00 1,033.37 0.00 316.63 23.45 E10 Materials & Supplies 5,190.00 2,683.04 0.00 2,506.96 48.30 10-533-520030 Dues And Publications 593.34 593.34 0.00 0.00 0.00 10-533-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-533-520070 Training And Education 1,306.66 388.95 0.00 917.71 70.23 10-533-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-533-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-533-522021 Abatement 20,657.00 15,930.00 0.00 4,727.00 22.88 10-533-522022 Demo 316,015.00 214,031.03 20,731.70 81,252.27 25.71 10-533-522070 Legal Services 0.00 0.00 0.00 0.00 0.00 10-533-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-533-529020 Historic Preservation Comm 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 338,572.00 230,943.32 20,731.70 86,896.98 25.67 10-533-534010 Telephone 3,701.40 2,196.70 0.00 1,504.70 40.65 E20 Utilities 3,701.40 2,196.70 0.00 1,504.70 40.65 10-533-541030 Vehicle Wash 270.00 270.00 0.00 0.00 0.00 10-533-546010 Clothing Expense 1,200.00 285.79 0.00 914.21 76.18 10-533-547010 Equipment Maintenance 30.00 0.00 0.00 30.00 100.00 10-533-547020 Maintenance Agreements 13,429.00 574.45 207.81 12,646.74 94.17 10-533-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 14,929.00 1,130.24 207.81 13,590.95 91.04 10-533-572020 Purchase Of Equipment 0.00 0.00 2,355.39 -2,355.39 0.00 E70 Capital Purchases 0.00 0.00 2,355.39 -2,355.39 0.00 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 27 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 533 Dues And Publications PPS - Prop MaintCode Enforce 625,334.29 404,948.24 23,294.90 197,091.15 31.52 534 0.00 Plan & Protect Svcs -Bldg Regs 0.00 0.00 0.00 10-534-520070 Training And Education 10-534-501020 3,493.28 Salaries 319,227.85 198,287.50 0.00 120,940.35 37.89 10-534-501050 0.00 Parttime(wo Benefits) 0.00 962.00 0.00 -962.00 0.00 10-534-501060 0.00 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-534-501090 Overtime 0.00 5,383.86 0.00 -5,383.86 0.00 10-534-501095 0.00 Overtime Straight Pay 0.00 29.10 0.00 -29.10 0.00 10-534-502010 10-534-529020 Social Security 24,489.78 14,674.07 0.00 9,815.71 40.08 10-534-502020 Contractual Services Group Health Insurance 71,448.27 42,561.30 0.00 28,886.97 40.43 10-534-502030 900.00 Retirement 39,055.60 24,851.35 0.00 14,204.25 36.37 10-534-502040 0.00 Workers Compensation 4,756.07 4,756.07 0.00 0.00 0.00 10-534-502050 0.00 Life Insurance 384.34 241.45 0.00 142.89 37.18 10-534-502060 Long Term Disability 951.29 597.23 0.00 354.06 37.22 10-534-502070 20.00 Employee Assistance Prgm 168.36 126.25 0.00 42.11 25.01 10-534-503020 -3.30 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 460,481.56 292,470.18 0.00 168,011.38 36.49 10-534-511010 Advertising 100.00 0.00 0.00 100.00 100.00 10-534-511020 Postage 1,100.00 466.60 0.00 633.40 57.58 10-534-512010 Printing 100.00 0.00 0.00 100.00 100.00 10-534-512020 Copies 0.00 0.18 0.00 -0.18 0.00 10-534-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-534-513010 Office Supplies 900.00 317.02 0.00 582.98 64.78 10-534-514017 COVID-19 0.00 10.75 0.00 40.75 0.00 10-534-514030 Small Tools 100.00 0.00 0.00 100.00 100.00 10-534-515040 First Aid Supplies 15.00 0.00 0.00 15.00 100.00 10-534-517010 Operational Supplies 1,800.00 1,023.78 291.07 485.15 26.95 E10 Materials & Supplies 4,115.00 1,818.33 291.07 2,005.60 48.74 10-534-520030 Dues And Publications 3,000.00 3,064.95 0.00 -64.95 -2.17 10-534-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-534-520070 Training And Education 5,000.00 3,493.28 0.00 1,506.72 30.13 10-534-522020 Professional Services 0.00 1,571.96 0.00 -1,571.96 0.00 10-534-522021 Abatement 0.00 0.00 0.00 0.00 0.00 10-534-522022 Demo 0.00 0.00 0.00 0.00 0.00 10-534-522070 Legal Services 0.00 0.00 0.00 0.00 0.00 10-534-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-534-529020 Historic Preservation Comm 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 8,000.00 8,130.19 0.00 -130.19 -1.63 10-534-534010 Telephone 900.00 0.00 0.00 900.00 100.00 E20 Utilities 900.00 0.00 0.00 900.00 100.00 10-534-541030 Vehicle Wash 270.00 270.00 0.00 0.00 0.00 10-534-546010 Clothing Expense 1,180.00 826.00 0.00 354.00 30.00 10-534-547010 Equipment Maintenance 20.00 0.00 0.00 20.00 100.00 10-534-547020 Maintenance Agreements 800.00 647.88 178.50 -26.38 -3.30 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 28 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-534-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 2,270.00 1,743.88 178.50 347.62 15.31 10-534-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 534 Plan & Protect Svcs -Bldg Regs 475,766.56 304,162.58 469.57 171,134.41 35.97 535 Public Works -Central Maintenan 0.00 0.00 0.00 0.00 0.00 10-535-501020 Salaries 353,324.68 220,180.00 0.00 133,144.68 37.68 10-535-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-535-501050 Parttime(wo Benefits) 4,000.00 0.00 0.00 4,000.00 100.00 10-535-501070 Stand-by Plan 0.00 0.00 0.00 0.00 0.00 10-535-501090 Overtime 4,500.00 6,197.33 0.00 -1,697.33 -37.72 10-535-501095 Overtime Straight Pay 500.00 658.33 0.00 -158.33 -31.67 10-535-502010 Social Security 27,717.84 16,494.14 0.00 11,223.70 40.49 10-535-502020 Group Health Insurance 76,549.23 47,861.30 0.00 28,687.93 37.48 10-535-502030 Retirement 43,715.61 27,531.98 0.00 16,183.63 37.02 10-535-502040 Workers Compensation 4,469.36 4,469.36 0.00 0.00 0.00 10-535-502050 Life Insurance 428.50 268.58 0.00 159.92 37.32 10-535-502060 Long Term Disability 1,058.03 663.40 0.00 394.63 37.30 10-535-502070 Employee Assistance Prgm 196.42 66.88 0.00 129.54 65.95 10-535-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 516,459.67 324,391.30 0.00 192,068.37 37.19 10-535-511010 Advertising 80.00 0.00 0.00 80.00 100.00 10-535-511020 Postage 50.00 0.50 0.00 49.50 99.00 10-535-512020 Copies 10.00 0.00 0.00 10.00 100.00 10-535-513010 Office Supplies 1,500.00 179.67 0.00 1,320.33 88.02 10-535-514011 Gas, Oil, & Antifreeze 0.00 0.00 0.00 0.00 0.00 10-535-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-535-514030 Small Tools 7,000.00 4,099.53 0.00 2,900.47 41.44 10-535-517010 Operational Supplies 7,000.00 5,700.40 0.00 1,299.60 18.57 E10 Materials & Supplies 15,640.00 9,980.10 0.00 5,659.90 36.19 10-535-520030 Dues And Publications 350.00 175.00 0.00 175.00 50.00 10-535-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-535-520070 Training And Education 1,650.00 -74.95 0.00 1,724.95 104.54 10-535-521005 Tank Insurance 500.00 0.00 0.00 500.00 100.00 10-535-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00 10-535-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-535-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 2,500.00 100.05 0.00 2,399.95 96.00 10-535-531010 Electricity 7,560.00 3,664.60 0.00 3,895.40 51.53 10-535-533010 Natural Gas 5,500.00 1,654.99 0.00 3,845.01 69.91 10-535-534010 Telephone 220.00 0.00 0.00 220.00 100.00 10-535-535010 Water 1,442.00 804.57 0.00 637.43 44.20 E20 Utilities 14,722.00 6,124.16 0.00 8,597.84 58.40 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 29 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-535-540010 Building & Grounds Maint. 10,000.00 8,150.74 0.00 1,849.26 18.49 10-535-541010 Veh & Equip Parts Etc 557,000.00 433,961.75 0.00 123,038.25 22.09 10-535-541015 Vehicle Hail Damage Repair 0.00 5,670.18 0.00 -5,670.18 0.00 10-535-546010 Clothing Expense 5,500.00 5,245.20 0.00 254.80 4.63 10-535-547010 Equipment Maintenance 1,000.00 390.47 0.00 609.53 60.95 10-535-547020 Maintenance Agreements 13,300.00 7,899.69 84.30 5,316.01 39.97 10-535-547030 Radio Maintenance 100.00 0.00 0.00 100.00 100.00 E25 Repairs & Maintenance 586,900.00 461,318.03 84.30 125,497.67 21.38 10-535-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 535 Public Works -Central Maintenan 1,136,221.67 801,913.64 84.30 334,223.73 29.42 540 Public Works -Admin 10-540-501020 Salaries 218,788.95 135,522.83 0.00 83,266.12 38.06 10-540-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-540-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-540-502010 Social Security 16,737.35 9,976.69 0.00 6,760.66 40.39 10-540-502020 Group Health Insurance 28,006.51 17,091.48 0.00 10,915.03 38.97 10-540-502030 Retirement 26,692.25 16,533.78 0.00 10,158.47 38.06 10-540-502040 Workers Compensation 219.23 219.23 0.00 0.00 0.00 10-540-502050 Life Insurance 263.16 164.83 0.00 98.33 37.37 10-540-502060 Long Term Disability 535.62 333.45 0.00 202.17 37.75 10-540-502070 Employee Assistance Prgm 84.18 44.58 0.00 39.60 47.04 E05 Personnel Services 291,327.25 179,886.87 0.00 111,440.38 38.25 10-540-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-540-511020 Postage 200.00 7.85 0.00 192.15 96.08 10-540-512010 Printing 200.00 0.00 0.00 200.00 100.00 10-540-512020 Copies 100.00 0.07 0.00 99.93 99.93 10-540-513010 Office Supplies 1,000.00 36.00 0.00 964.00 96.40 10-540-514010 Gas 71,300.00 42,656.27 0.00 28,643.73 40.17 10-540-514017 COVID-19 0.00 1,138.42 0.00 -1,138.42 0.00 10-540-514040 Food 200.00 187.04 0.00 12.96 6.48 10-540-517010 Operational Supplies 300.00 12.00 0.00 288.00 96.00 E10 Materials & Supplies 73,300.00 44,037.65 0.00 29,262.35 39.92 10-540-520030 Dues And Publications 800.00 671.40 0.00 128.60 16.08 10-540-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-540-520070 Training And Education 3,000.00 601.67 0.00 2,398.33 79.94 10-540-522020 Professional Services 3,200.00 2,742.38 0.00 457.62 14.30 10-540-527010 Comm Sery Projects 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 7,000.00 4,015.45 0.00 2,984.55 42.64 10-540-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 30 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-540-547020 Maintenance Agreements 250.00 172.62 59.52 17.86 7.14 E25 Repairs & Maintenance 250.00 172.62 59.52 17.86 7.14 10-540-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 540 Public Works -Admin 371,877.25 228,112.59 59.52 143,705.14 38.64 541 Public Works -Engineering 500.00 123.00 0.00 377.00 75.40 10-541-501020 Salaries 815,462.94 505,203.10 0.00 310,259.84 38.05 10-541-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-541-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-541-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-541-501080 Step-up Pay 0.00 0.00 0.00 0.00 0.00 10-541-501090 Overtime 400.00 387.88 0.00 12.12 3.03 10-541-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-541-502010 Social Security 62,413.51 36,282.14 0.00 26,131.37 41.87 10-541-502020 Group Health Insurance 125,084.78 81,919.56 0.00 43,165.22 34.51 10-541-502030 Retirement 99,535.28 61,682.03 0.00 37,853.25 38.03 10-541-502040 Workers Compensation 6,055.72 6,055.72 0.00 0.00 0.00 10-541-502050 Life Insurance 982.87 610.70 0.00 372.17 37.87 10-541-502060 Long Term Disability 2,392.68 1,479.51 0.00 913.17 38.17 10-541-502070 Employee Assistance Prgm 336.72 178.28 0.00 158.44 47.05 10-541-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 1,112,664.50 693,798.92 0.00 418,865.58 37.65 10-541-511010 Advertising 113.75 589.75 0.00 -476.00 -418.46 10-541-511020 Postage 400.00 211.30 0.00 188.70 47.18 10-541-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-541-512020 Copies 0.00 0.29 0.00 -0.29 0.00 10-541-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-541-513010 Office Supplies 3,689.77 1,429.40 0.00 2,260.37 61.26 10-541-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-541-514030 Small Tools 200.00 0.00 0.00 200.00 100.00 10-541-514040 Food 150.00 23.37 0.00 126.63 84.42 10-541-515040 First Aid Supplies 84.12 84.12 0.00 0.00 0.00 10-541-515070 Const & Inspect Supplies 1,000.00 119.62 0.00 880.38 88.04 10-541-515080 Surveying Supplies 1,500.00 429.05 0.00 1,070.95 71.40 10-541-517010 Operational Supplies 2,085.36 3,180.85 0.00 -1,095.49 -52.53 E10 Materials & Supplies 9,223.00 6,067.75 0.00 3,155.25 34.21 10-541-520030 Dues And Publications 4,000.00 2,799.35 0.00 1,200.65 30.02 10-541-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-541-520070 Training And Education 4,000.00 1,095.24 0.00 2,904.76 72.62 10-541-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-541-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00 10-541-522020 Professional Services 500.00 123.00 0.00 377.00 75.40 10-541-522055 Stormwater Compliance 500.00 0.00 0.00 500.00 100.00 E15 Contractual Services 9,000.00 4,017.59 0.00 4,982.41 55.36 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 31 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-541-534010 Telephone 500.00 274.59 0.00 225.41 45.08 E20 Utilities 500.00 274.59 0.00 225.41 45.08 10-541-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00 10-541-541030 Vehicle Wash 1,000.00 960.00 0.00 40.00 4.00 10-541-546010 Clothing Expense 1,500.00 1,249.56 0.00 250.44 16.70 10-541-547010 Equipment Maintenance 1,000.00 615.00 0.00 385.00 38.50 10-541-547020 Maintenance Agreements 9,652.00 8,287.23 151.46 1,213.31 12.57 10-541-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 13,152.00 11,111.79 151.46 1,888.75 14.36 10-541-572010 Purchase of Vehicles 0.00 0.00 0.00 0.00 0.00 10-541-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 10-541-576031 Misc Stormwater Projects 0.00 0.00 0.00 0.00 0.00 10-541-576035 SidewalkGreenway-JCMG 0.00 0.00 0.00 0.00 0.00 E75 Capital Projects 0.00 0.00 0.00 0.00 0.00 541 Public Works -Engineering 1,144,539.50 715,270.64 151.46 429,117.40 37.49 542 Public Works -Street 10-542-501020 Salaries 1,232,199.83 763,692.04 0.00 468,507.79 38.02 10-542-501060 Seasonal Salaries 20,000.00 3,885.25 0.00 16,114.75 80.57 10-542-501070 Stand-by Plan 5,000.00 2,652.00 0.00 2,348.00 46.96 10-542-501090 Overtime 30,000.00 23,231.64 0.00 6,768.36 22.56 10-542-501095 Overtime Straight Pay 500.00 1,137.60 0.00 -637.60 -127.52 10-542-502010 Social Security 98,509.04 57,996.12 0.00 40,512.92 41.13 10-542-502020 Group Health Insurance 257,026.73 161,849.70 0.00 95,177.03 37.03 10-542-502030 Retirement 154,659.38 96,334.04 0.00 58,325.34 37.71 10-542-502040 Workers Compensation 39,110.84 39,110.84 0.00 0.00 0.00 10-542-502050 Life Insurance 1,471.55 928.35 0.00 543.20 36.91 10-542-502060 Long Term Disability 3,590.24 2,261.71 0.00 1,328.53 37.00 10-542-502070 Employee Assistance Prgm 799.71 423.43 0.00 376.28 47.05 10-542-503010 Awards Program 200.00 0.00 0.00 200.00 100.00 10-542-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 1,843,067.32 1,153,502.72 0.00 689,564.60 37.41 10-542-511010 Advertising 1,000.00 271.25 0.00 728.75 72.88 10-542-511020 Postage 150.00 13.85 0.00 136.15 90.77 10-542-512010 Printing 90.00 0.00 0.00 90.00 100.00 10-542-512020 Copies 10.00 0.53 0.00 9.47 94.70 10-542-513010 Office Supplies 1,600.00 717.43 0.00 882.57 55.16 10-542-514017 COVID-19 0.00 2,331.37 0.00 -2,331.37 0.00 10-542-514020 Chemicals 300,000.00 344,445.29 0.00 -44,445.29 -14.82 10-542-514030 Small Tools 9,000.00 4,942.84 0.00 4,057.16 45.08 10-542-514040 Food 2,000.00 1,634.23 0.00 365.77 18.29 10-542-515010 Stormwater Material 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 32 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-542-515020 Street Materials 412,200.00 183,185.82 0.00 229,014.18 55.56 10-542-515040 First Aid Supplies 500.00 0.00 0.00 500.00 100.00 10-542-515060 Weed Control 1,500.00 547.00 0.00 953.00 63.53 10-542-515070 Const & Inspect Supplies 200.00 185.71 0.00 14.29 7.15 10-542-517010 Operational Supplies 5,000.00 2,967.64 0.00 2,032.36 40.65 E10 Materials & Supplies 733,250.00 541,242.96 0.00 192,007.04 26.19 10-542-520030 Dues And Publications 1,320.00 931.50 0.00 388.50 29.43 10-542-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-542-520070 Training And Education 7,680.00 5,434.75 0.00 2,245.25 29.24 10-542-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00 10-542-522020 Professional Services 14,000.00 11,376.60 1,750.00 873.40 6.24 10-542-523010 Equipment Rentlease 200.00 0.00 0.00 200.00 100.00 10-542-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00 10-542-529070 Street Light Installation 0.00 639.03 0.00 -639.03 0.00 E15 Contractual Services 23,200.00 18,381.88 1,750.00 3,068.12 13.22 10-542-531010 Electricity 28,364.00 14,423.25 0.00 13,940.75 49.15 10-542-531020 Street Lights 600,000.00 348,244.09 0.00 251,755.91 41.96 10-542-533010 Natural Gas 10,000.00 8,915.51 0.00 1,084.49 10.84 10-542-534010 Telephone 580.00 377.09 8.00 194.91 33.61 10-542-535010 Water 13,390.00 2,929.57 0.00 10,460.43 78.12 E20 Utilities 652,334.00 374,889.51 8.00 277,436.49 42.53 10-542-540010 Building & Grounds Maint. 12,000.00 6,770.17 250.00 4,979.83 41.50 10-542-541030 Vehicle Wash 7,000.00 6,624.00 0.00 376.00 5.37 10-542-542010 Repairs - StopStreet Lights 30,000.00 16,957.72 0.00 13,042.28 43.47 10-542-542030 Signs & Marking Paint 37,800.00 43,199.45 2,610.20 -8,009.65 -21.19 10-542-546010 Clothing Expense 15,000.00 9,670.78 0.00 5,329.22 35.53 10-542-547010 Equipment Maintenance 3,200.00 97.55 0.00 3,102.45 96.95 10-542-547020 Maintenance Agreements 300.00 8.13 0.00 291.87 97.29 10-542-547030 Radio Maintenance 1,000.00 0.00 0.00 1,000.00 100.00 E25 Repairs & Maintenance 106,300.00 83,327.80 2,860.20 20,112.00 18.92 10-542-572010 Purchase Of Vehicles 85,120.28 85,120.28 0.00 0.00 0.00 10-542-572020 Purchase Of Equipment 4,971.00 7,555.84 0.00 -2,584.84 -52.00 10-542-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 10-542-573050 Neighborhood Impr Projs 0.00 0.00 0.00 0.00 0.00 10-542-573060 Sidewalk Rep Program 0.00 0.00 0.00 0.00 0.00 10-542-573061 Street Crack Sealing 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 90,091.28 92,676.12 0.00 -2,584.84 -2.87 542 Public Works -Street 3,448,242.60 2,264,020.99 4,618.20 1,179,603.41 34.21 700 Transfers & Subsidies 10-700-590050 Transfer To Tif Fund 15,000.00 2,267.04 0.00 12,732.96 84.89 10-700-590065 Trans to Self -Funded Hlth Ins 0.00 0.00 0.00 0.00 0.00 10-700-590066 Trans to Workers Comp 0.00 0.00 0.00 0.00 0.00 10-700-590070 Airport Subsidy 250,488.56 250,488.56 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 33 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-700-590075 Transit Subsidy 1,147,753.33 1,147,753.33 0.00 0.00 0.00 10-700-590080 Transfer To Amb Sery 0.00 0.00 0.00 0.00 0.00 E80 Transfers Out 1,413,241.89 1,400,508.93 0.00 12,732.96 0.90 700 Transfers & Subsidies 1,413,241.89 1,400,508.93 0.00 12,732.96 0.90 900 CapitalVehicleEquipment 10-900-571010 Capvehclequip-city Admin 0.00 0.00 0.00 0.00 0.00 10-900-571020 Capvhclegp-code Enf-adm 0.00 0.00 0.00 0.00 0.00 10-900-571030 Capvhclegp-bldg Regs 0.00 0.00 0.00 0.00 0.00 10-900-571040 Capvhclegp-envir Health 0.00 0.00 0.00 0.00 0.00 10-900-571050 Capvhclegp-p & Transp-adm 0.00 0.00 0.00 0.00 0.00 10-900-571060 Capvhclegp-pub Works-adm 0.00 0.00 0.00 0.00 0.00 10-900-571070 Capvhcleqp-engineering 0.00 0.00 0.00 0.00 0.00 10-900-571080 Capvhcleqp-street 0.00 0.00 0.00 0.00 0.00 10-900-571090 Capvhcleqp-police 0.00 0.00 0.00 0.00 0.00 10-900-571100 Capvhcleqp-fire 0.00 0.00 0.00 0.00 0.00 10-900-571110 Capvhcleqp-Animal Control 0.00 0.00 0.00 0.00 0.00 10-900-571120 Capvhcleqp-central Maint 0.00 0.00 0.00 0.00 0.00 10-900-571130 Capvhcleqp-airport 0.00 0.00 0.00 0.00 0.00 10-900-571140 Capvhcleqp-contingency 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 900 CapitalVehicleEquipment 0.00 0.00 0.00 0.00 0.00 990 Capital Projects 10-990-575006 New Fire Station Number 2 351,677.07 3,424.50 0.00 348,252.57 99.03 10-990-575015 Police HVAC 0.00 0.00 0.00 0.00 0.00 10-990-575022 Future Fire Stations 34,172.50 997.50 0.00 33,175.00 97.08 10-990-576007 Stormwater Improvements 0.00 0.00 -240.00 240.00 0.00 10-990-576020 Pipe Lining 2019 110,000.00 110,000.00 0.00 0.00 0.00 10-990-577042 Mo Blvd Sidewalks 0.00 0.00 0.00 0.00 0.00 10-990-577044 Water Street @ Lohman Landing 0.00 0.00 0.00 0.00 0.00 10-990-577045 Clay Street Plaza 0.00 0.00 0.00 0.00 0.00 10-990-577046 Hwy 54 & Stadium Interchange 0.00 0.00 0.00 0.00 0.00 10-990-577054 Wayfinding 0.00 0.00 0.00 0.00 0.00 10-990-577056 SOMO Sewer Extension 0.00 0.00 0.00 0.00 0.00 10-990-577058 Downtown Streetscape 800.00 0.00 0.00 800.00 100.00 10-990-577060 Ongoing InfrastFacility Needs 285,084.20 34,177.50 142,992.00 107,914.70 37.85 10-990-577063 Clark Avenue 0.00 0.00 0.00 0.00 0.00 10-990-577064 Broadway St Sidewalk 0.00 0.00 0.00 0.00 0.00 10-990-577065 South Lincoln Street 0.00 0.00 0.00 0.00 0.00 10-990-577066 Stormwater Projects 0.00 0.00 0.00 0.00 0.00 10-990-590071 Mo B1vd1400-1800 Block 0.00 0.00 0.00 0.00 0.00 E75 Capital Projects 781,733.77 148,599.50 142,752.00 490,382.27 62.73 990 Capital Projects 781,733.77 148,599.50 142,752.00 490,382.27 62.73 Expense Expense 35,223,047.75 21,939,867.44 660,530.24 12,622,650.07 35.84 GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 34 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable GL - Trial Balance by Acct Type and Full Acct Number (07/07/2020 - 10:37 AM) Page 35 CITY OF JEFFERSON FISCAL YEAR 2020 ESTIMATED FUND BALANCE FYE2019 UNASSIGNED FUND BALANCE (Audited) $ 7,181,863.13 Reappropriations from FY2019 to FY2020 Unused intern funding used to fund FY20 intern program $ (21,000.00) Purchase of snow plow $ (85,091.28) Structural Survey $ (15,000.00) Neighborhood Stabilization Program $ (47,097.38) LCRA Reimbursement $ (179,343.05) New Fire Station 2 - remaining funds $ (351,677.07) Future Fire Stations $ (34,172.50) Pipe Lining 2019 $ (110,000.00) Downtown Streetscape $ (800.00) Ongoing Infrastructure/Facility Needs $ (279,500.47) Building Permit Process Review $ (5,000.00) $ (1,128,681.75) 2020 Adjustments/Supplementals FY2020 Supplemental Appropriations: Demolition for 200/202 E. High St $ (300,000.00) Update Software and Port Authority grant match $ (112,685.00) SWAT vests $ (15,000.00) Animal Shelter kennel door flaps $ (13,314.50) $ (440,999.50) FYE2020 ESTIMATED Unassigned Fund Balance $ 5,612,181.88 FYE2020 ESTIMATED Fund Balance % of Adopted Budget 17.04% 17% of FY2020 Adopted Budget ($32,930,481) = $5,598,182 Tax Period Due Date to City Total Lodging Tax JCCVB (3/7) JCCVB/Tourism Fund (4/7)** May -11 6/20/11 91,258.41 38,328.53 51,104.71 Jun -11 7/20/11 101,479.82 42,621.54 56,828.68 Jul -11 8/20/11 88,392.47 37,124.82 49,499.80 Aug -11 9/20/11 73,144.02 30,720.48 40,960.66 Sep -11 10/20/11 103,618.61 43,519.80 58,026.44 Oct -11 11/20/11 105,531.99 44,323.44 59,097.91 Nov -11 12/20/11 66,556.88 27,953.89 37,271.85 Dec -11 1/20/12 52,204.97 21,926.07 29,234.80 Jan -12 2/20/12 65,645.72 27,571.20 36,761.61 566.37 Feb -12 3/20/12 85,143.89 35,760.45 47,680.56 383.96 Mar -12 4/20/12 81,904.23 34,399.77 45,866.38 636.05 (8.11) Apr -12 5/20/12 103,406.71 43,430.82 57,907.76 685.97 (7.25) May -12 6/20/12 89,713.24 37,679.58 50,239.40 785.01 (7.25) Jun -12 7/20/12 86,753.72 36,436.56 48,582.08 832.99 (7.25) Jul -12 8/20/12 89,904.69 37,759.97 50,346.63 Aug -12 9/20/12 76,708.71 32,217.66 42,956.88 887.55 (7.25) 987.59 (7.50) Sep -12 10/20/12 109,335.16 45,920.77 61,227.69 1,011.18 (7.00) Oct -12 11/20/12 109,059.34 45,804.92 61,073.23 45,804.92 1,166.54 (7.50) Nov -12 12/20/12 69,756.75 29,297.84 39,063.77 (45,804.92) 1,185.18 (7.33) Dec -12 1/20/13 55,126.67 23,153.20 30,870.94 1,108.23 (7.35) Jan -13 2/20/13 84,295.92 35,404.29 47,205.71 1,271.02 (8.28) Feb -13 3/20/13 84,199.16 35,363.65 47,151.53 1,297.26 (8.28) Mar -13 4/20/13 98,008.06 41,163.39 54,884.51 1,413.79 (7.37) Apr -13 5/20/13 100,022.48 42,009.44 56,012.59 Interest Received 4/2012 Interest Received 5/2012 Interest Received 5/2012 Service Charge 6/2012 Interest Received 6/2012 Service Charge 7/2012 Interest Received 7/2012 Service Charge 8/2012 Interest Received 8/2012 Service Charge 9/2012 Interest Received 9/2012 Service Charge 10/2012 Interest Received 10/2012 Service Charge 11/2012 Interest Received 11/2012 Service Charge JCCVB 3/7 Check Deposited in Error 12/2012 Interest Received 12/2012 Service Charge Correction of Deposit Error 1/2013 Interest Received 1/2013 Service Charge 2/2013 Interest Received 2/2013 Service Charge 3/2013 Interest Received 3/2013 Service Charge 4/2013 Interest Received 4/2013 Service Charge 5/2013 Interest Received 5/2013 Service Charge Tax Period Due Date to City Total Lodging Tax JCCVB (3/7) JCCVB/Tourism Fund (4/7)** 1,450.30 (8.56) (10,000.00) May -13 6/20/13 97,602.44 40,993.02 54,657.37 1,570.41 (8.45) (1,187.09) Jun -13 7/20/13 92,796.57 38,974.56 51,966.08 1,620.41 (8.45) (33.25) (15,000.00) (10,000.00) Jul -13 8/20/13 93,352.06 39,207.87 52,277.15 1,606.48 (8.79) (5,000.00) Aug -13 9/20/13 89,778.97 37,707.17 50,276.22 1,726.08 (8.45) (3,000.00) Sep -13 10/20/13 108,879.17 45,729.25 60,972.34 1,728.36 (8.45) Oct -13 11/20/13 120,248.83 50,504.51 67,339.34 1,864.47 (8.28) Nov -13 12/20/13 84,253.54 35,386.49 47,181.98 1,918.75 (8.28) Dec -13 1/20/14 63,745.74 26,773.21 35,697.61 1,807.90 (8.28) Jan -14 2/20/14 92,051.62 38,661.68 51,548.91 (1,562.61) 2,078.72 (8.45) Feb -14 3/20/14 80,825.68 33,946.79 45,262.38 2,052.68 (8.28) Mar -14 4/30/14 106,553.94 44,752.65 59,670.21 2,198.76 (8.29) Apr -14 5/20/14 104,278.69 43,797.05 58,396.07 2,203.13 (8.29) May -14 6/20/14 116,059.44 48,744.96 64,993.29 2,391.04 (8.29) Jun -14 7/20/14 104,333.69 43,820.15 58,426.87 2,457.38 (8.29) Jul -14 8/20/141 98,901.39 1 41,538.58 55,384.78 2,459.73 6/2013 Interest Received 6/2013 Service Charge Ck #50 - C H Johnson Consulting 7/2013 Interest Received 7/2013 Service Charge Ck #1001 - C H Johnson Consulting 8/2013 Interest Received 8/2013 Service Charge Ck #1002 - City of Jefferson - RFP Ad Ck #1003 - C H Johnson Consulting Ck #1004 - C H Johnson Consulting 9/2013 Interest Received 9/2013 Service Charge Ck #1005 - C H Johnson Consulting 10/2013 Interest Received 10/2013 Service Charge Ck #1006 - C H Johnson Consulting 11/2013 Interest Received 11/2013 Service Charge 12/2013 Interest Received 12/2013 Service Charge 1/2014 Interest Received 1/2014 Service Charge 2/2014 Interest Received 2/2014 Service Charge Ck #1007 - C H Johnson Consulting 3/2014 Interest Received 3/2014 Service Charge 4/2014 Interest Received 4/2014 Service Charge 5/2014 Interest Received 5/2014 Service Charge 6/2014 Interest Received 6/2014 Service Charge 7/2014 Interest Received 7/2014 Service Charge 8/2014 Interest Received 8/2014 Service Charge 9/2014 Interest Received Tax Period Due Date to City Total Lodging Tax JCCVB (3/7) JCCVB/Tourism Fund (4/7)** (8.29) Aug -14 9/20/14 75,962.88 31,904.41 42,539.21 2,593.43 (8.29) Sep -14 10/20/14 112,370.02 47,195.41 62,927.21 2,586.87 (8.29) Oct -14 11/20/14 116,992.89 49,137.01 65,516.02 2,736.57 (14.65) Nov -14 12/20/14 72,761.33 30,559.76 40,746.34 2,798.53 (8.29) Dec -14 1/20/15 60,394.73 25,365.79 33,821.05 2,575.56 (8.29) Jan -15 2/20/15 85,741.83 36,011.57 48,015.42 2,935.34 (8.29) Feb -15 3/20/15 84,317.61 35,413.40 47,217.86 2,911.14 (10.54) Mar -15 4/20/15 114,789.97 48,211.79 64,282.38 3,049.41 (8.29) Apr -15 5/20/15 102,479.43 43,041.36 57,388.48 3,046.67 (8.29) May -15 6/20/15 116,174.48 48,793.28 65,057.71 3,217.49 (8.29) Jun -15 7/31/15 97,379.11 40,899.23 54,532.30 3,287.90 (10.67) Jul -15 8/20/15 102,541.78 43,067.55 57,423.40 3,307.41 (8.58) Aug -15 9/20/15 81,248.87 34,124.53 45,499.37 3,476.74 (8.29) Sep -15 10/20/15 102,709.81 43,138.12 57,517.49 3,421.47 (8.00) Oct -15 12/1/15 107,837.70 45,291.83 60,389.11 3,605.14 (8.29) Nov -15 12/31/15 67,119.58 28,190.22 37,586.96 Sep -15 1,908.92 801.75 1,069.00 3,666.35 (8.29) Dec -15 1/31/16 66,959.22 28,122.88 37,497.16 3,478.72 (8.49) Jan -16 2/20/161 83,239.99 1 34,960.80 1 46,614.39 9/2014 Service Charge 10/2014 Interest Received 10/2014 Service Charge 11/2014 Interest Received 11/2014 Service Charge 12/2014 Interest Received 12/2014 Service Charge 1/2015 Interest Received 1/2015 Service Charge 2/2015 Interest Received 2/2015 Service Charge 3/2015 Interest Received 3/2015 Service Charge 4/2015 Interest Received 4/2015 Service Charge 5/2015 Interest Received 5/2015 Service Charge 6/2015 Interest Received 6/2015 Service Charge 7/2015 Interest Received 7/2015 Service Charge 8/2015 Interest Received 8/2015 Service Charge 9/2015 Interest Received 9/2015 Service Charge 10/2015 Interest Received 10/2015 Service Charge 11/2015 Interest Received 11/2015 Service Charge 12/2015 Interest Received 12/2015 Service Charge late pays 1/2016 Interest Received 1/2016 Service Charge 2/2016 Interest Received 2/2016 Service Charge Tax Period Due Date to City Total Lodging Tax JCCVB (3/7) JCCVB/Tourism Fund (4/7)** 3,786.20 (8.28) Feb -16 3/20/16 97,559.96 40,975.18 54,633.58 3,718.19 (8.27) Mar -16 4/29/16 101,134.20 42,476.36 56,635.16 3,914.86 (8.26) Apr -16 5/20/16 140,992.87 59,217.01 78,956.01 3,905.43 May -16 6/20/16 112,152.91 47,104.22 62,805.63 3,985.42 Jun -16 7/31/16 106,704.37 44,815.83 59,754.44 4,207.43 Jul -16 8/20/16 96,811.40 40,660.79 54,214.38 4,136.69 Aug -16 9/20/16 88,674.86 37,243.44 49,657.92 4,350.78 Sep -16 10/31/16 100,606.10 42,254.56 56,339.42 4,292.30 Oct -16 11/20/16 120,471.15 50,597.88 67,463.85 4,531.06 Nov -16 12/20/16 88,755.07 37,277.13 49,702.83 4,602.85 Dec -16 1/31/17 65,709.30 27,597.91 36,797.21 4,207.06 Jan -17 2/20/17 95,905.35 40,280.25 53,706.99 4,726.10 Feb -17 3/31/17 95,135.98 39,957.11 53,276.15 4,651.72 Mar -17 4/30/17 111,370.63 46,775.67 62,367.55 4,885.76 Apr -17 5/30/17 109,652.93 46,054.23 61,405.64 4,807.94 May -17 6/30/17 123,148.39 51,722.32 68,963.10 5,089.00 Jun -17 7/31/17 120,310.25 50,530.30 67,373.74 5,141.00 Jul -17 8/20/17 101,096.32 42,460.45 56,613.94 5,081.97 Aug -17 9/30/17 99,136.13 41,637.18 55,516.23 5,325.63 Sep -17 10/31/17 112,835.87 47,391.06 63,188.09 5,243.98 Oct -17 11/20/17 118,132.32 49,615.57 66,154.10 5,519.00 Nov -17 12/20/17 84,414.19 35,453.96 47,271.95 5,565.66 Dec -17 1/31/18 64,644.90 27,150.86 36,201.14 5,076.25 Jan -18 2/20/18 90,463.34 37,994.60 50,659.47 5,710.59 Feb -18 3/31/18 72,376.53 30,398.14 40,530.86 5,580.76 3/2016 Interest Received 3/2016 Service Charge 4/2016 Interest Received 4/2016 Service Charge 5/2016 Interest Received 5/2016 Service Charge 6/2016 Interest Received 7/2016 Interest Received 8/2016 Interest Received 9/2016 Interest Received 10/2016 Interest Received 11/2016 Interest Received 12/2016 Interest Received 1/2017 Interest Received 2/2017 Interest Received 3/2017 Interest Received 4/2017 Interest Received 5/2017 Interest Received 6/2017 Interest Received 7/2017 Interest Received 8/2017 Interest Received 9/2017 Interest Received 10/2017 Interest Received 11/2017 Interest Received 12/2017 Interest Received 1/2018 interest Received 2/2018 interest Received 3/2018 interest Received 4/2018 interest Received Tax Period Due Date to City Total Lodging Tax JCCVB (3/7) JCCVB/Tourism Fund (4/7)** Mar -18 4/30/18 128,168.74 53,830.87 71,774.50 5,862.91 Apr -18 5/30/18 115,538.43 48,526.14 64,701.52 5,744.27 May -18 6/20/18 127,840.04 53,692.82 71,590.42 6,020.86 Jun -18 7/31/18 108,499.02 45,569.59 60,759.45 6,145.34 Jul -18 8/20/18 99,948.25 41,978.26 55,971.02 5,929.16 Aug -18 9/20/18 92,260.57 38,749.44 51,665.92 6,303.93 Sep -18 10/31/18 102,804.82 43,178.02 57,570.70 6,160.57 Oct -18 11/20/18 130,250.45 54,705.19 72,940.25 6,496.60 Nov -18 12/20/18 87,460.75 36,733.51 48,978.02 6,531.01 (3,908.75) Dec -18 1/31/19 70,508.84 29,613.71 39,484.95 5,949.48 (2,623.75) Jan -19 2/20/19 88,590.00 37,207.80 49,610.40 6,683.16 Feb -19 3/31/19 99,690.19 41,869.88 55,826.51 6,537.39 Mar -19 4/30/19 121,611.98 51,077.03 68,102.71 6,844.11 (50.75) (4,867.50) Apr -19 5/30/19 131,434.04 55,202.30 73,603.06 6,731.55 200.00 May -19 6/20/19 134,504.89 56,492.05 75,322.74 7,065.89 Jun -19 7/31/19 120,530.50 50,622.81 67,497.08 7,131.88 Jul -19 8/20/19 117,844.99 49,494.90 65,993.19 7,014.55 (2,136.63) Aug -19 9/20/19 114,393.96 48,045.46 64,060.62 7,349.16 Sep -19 10/31/19 125,692.73 52,790.95 70,387.93 7,179.27 (737.50) Oct -19 11/20/19 136,035.67 57,134.98 76,179.98 7,549.02 Nov -19 12/20/19 98,690.15 41,449.86 55,266.49 7,603.34 Dec -19 1/31/20 85,935.20 36,092.79 48,123.71 7,157.65 (10,000.00) (10,000.00) (2,810.43) 5/2018 interest Received 6/2018 interest Received 7/2018 interest Received 8/2018 interest Received 9/2018 interest Received 10/2018 interest Received 11/2018 interest Received 12/2018 interest Received 1/2019 interest Received CK# 1008 2/2019 interest Received CK# 1009 3/2019 interest Received 4/2019 interest Received 5/2019 interest Received CK# 1011 CK# 1012 6/2019 interest Received 6/26/19 bank deposit 7/2019 interest Received 8/2019 interest Received 9/2019 interest Received CK# 1012 10/2019 interest Received 11/2019 interest Received CK# 1014 12/2019 interest Received 1/2020 interest Received 2/2020 interest Received CK# 1015 CK# 1016 CK# 1017 Tax Period Due Date to City Total Lodging Tax JCCVB (3/7) JCCVB/Tourism Fund (4/7)** Jan -20 2/20/20 100,143.20 42,060.15 56,080.19 7,723.92 Feb -20 3/31/20 111,144.21 46,680.58 62,240.76 7,575.08 Mar -20 4/30/20 80,913.29 33,983.58 45,311.44 6,861.56 (2,205.79) Apr -20 5/30/20 60,499.04 25,409.60 33,879.46 2,527.02 (6,500.00) May -20 6/20/20 61,880.21 25,989.69 34,652.92 Total 10,548,773.02 4,430,484.68 6,206,250.37 average monthly amount for 4 cent lockbox fund **Effective for 25 years starting in 2011 3/2020 interest Received 4/2020 interest Received 5/2020 interest Received CK# 1018 6/2020 interest Received CK# 1019 53,702.84 COMPARATIVE OCCUPANCY RATE 2016 Occupancy 2020 Occupancy 2019 Occupancy 2018 Occupancy 2017 Occupancy January 47.30% 49.40% 48.10% 48.70% February 55.50% 58.00% 53.40% 56.80% March 41.60% 58.00% 57.60% 62.20% April 34.90% 63.10% 61.70% 62.40% May 42.10% 60.90% 64.60% 63.80% June 60.70% 60.50% 63.20% 70.40% July 42.10% 58.80% 60.30% 65.90% August 59.00% 56.80% 61.50% September 63.40% 59.90% 64.50% October 63.80% 65.60% 66.50% November 50.30% 54.80% 51.50% December 44.90% 46.00% 40.80% 2016 Occupancy 2015 Occupancy 2014 Occupancy 51.30% 45.90% 49.20% 58.60% 51.20% 56.00% 59.80% 59.80% 59.30% 67.20% 58.10% 63.70% 64.90% 63.10% 64.70% 64.00% 59.70% 63.70% 58.20% 60.80% 59.70% 56.50% 52.60% 54.20% 62.60% 63.30% 61.20% 62.90% 60.70% 67.60% 50.60% 51.30% 48.90% 42.10% 45.10% 38.30% Tab 2 - Multi -Segment Missouri Hotel & Lodging Association For the month of: May 2020 United States Currency: USD - US Dollar Participation Properties Rooms Census Sample Census Sample 54282 32312 4728776 3441578 West North Central 11 29.0 61.61 70.42 99.811 20.41 61.52 -53.0 -29.4 -66.8 -67.9 -3.3 -54.511 35.5 53.61 84.82 95.911 30.08 51.37 -33.8 -11.6 -41.4 -41.7 -0.4 -34.11 1 4656 27991 358882 260684 1.8 -47.0 Branson, MO 15.6 48.0 98.10 97.20 15.27 46.67 -67.6 0.9 -67.3 -68.9 -4.9 -69.2 Lake of the Ozarks+ 26.0 52.0 109.87 105.51 28.61 54.86 -49.9 4.1 -47.8 -47.8 0.0 -49.9 Joplin, MO Missouri 11 28.1 63.11 72.53 102.851 20.38 64.93 -55.5 -29.5 68.6 -70.4 -5.8 -58.11 35.6 55.41 87.21 98.701 31.06 54.64 -35.7 -11.6 -43.2 -44.2 -1.9 -36.91 1 1122 6661 99568 70446 Kansas 26.30 50.83 -32.9 -22.9 48.3 -50.3 -3.9 -35.5 639 26715 MO lL St Louis, 27.0 70.0 69.45 1100.96 18.078 77.06 -61.4 -37.0 -75.6 -77.2 6.5 -63.9 38.0 611.4 91.41 104.64 34.70 64.30 38.2 -12.6 -46.0 -47.4 -2.6 39.8 325 239 307014 30556 Columbia, MO- 30.8 60.1 63.09 96.17 19.44 57.78 -48.7 -34.4 -66.3 -66.4 -0.1 -48.7 Jefferson City, MO+ 42.1 59.6 69.69 94.33 29.31 56.26 -29.5 -26.1 -47.9 -47.9 -0.1 -29.5 Springfield, MO 35.3 67.8 65.89 90.17 23.27 61.14 -47.9 -26.9 -61.9 -61.2 1.8 -47.0 Branson, MO 15.6 48.0 98.10 97.20 15.27 46.67 -67.6 0.9 -67.3 -68.9 -4.9 -69.2 Lake of the Ozarks+ 26.0 52.0 109.87 105.51 28.61 54.86 -49.9 4.1 -47.8 -47.8 0.0 -49.9 Joplin, MO 37.9 61.4 68.46 79.97 25.97 49.07 -38.2 -14.4 47.1 45.0 4.0 -35.7 Saint Joseph, MO+ 43.3 64.6 77.30 91.77 33.50 59.30 -32.9 -15.8 -43.5 -51.7 -14.6 42.7 Independence, MO+ 39.4 W71 66.77 86.631 26.30 50.83 -32.9 -22.9 48.3 -50.3 -3.9 -35.5 37.5 55.6 78.95 89.19 29.57 49.56 -32.6 -11.5 -40.3 -40.8 -0.7 -33.1 44.0 56.7 84.52 91.25 37.22 51.75 -22.4 -7.4 -28.1 -26.7 1.9 -20.9 39.3 60.1 76.20 86.02 29.92 51.74 -34.7 -11.4 -42.2 -40.5 2.8 -32.9 19.2 39.8 93.92 95.35 18.04 37.97 -51.8 -1.5 -52.5 -53.7 -2.5 -52.9 25.5 41.1 93.88 96.68 23.92 39.73 -38.0 -2.9 -39.8 -40.5 -1.1 -38.7 40.1 54.5 73.74 79.80 29.58 43.53 -26.5 -7.6 -32.0 -29.4 4.0 -23.5 51.6 57.3 85.75 89.46 44.27 51.25 -9.9 -4.1 -13.6 -26.2 -14.6 -23.0 41.5 53.7 72.97 81.381 30.25 43.68 -22.8 -10.3 -30.8 -32.1 -1.9 -24.2 40 31 4084 3376 15 13 1392 1270 72 51 6474 4887 150 30 13906 4067 34 11 2624 1304 34 25 2575 2221 11 9 992 838 20 131 1568 1289 A blank row indicates insufficient data. This STR Report is a publication of STR, LLC and STR Global, Ltd., Costar Group companies, and is intended solely for use by paid subscribers. The information in the STR Report is provided on an "as is" and "as available" basis and should not be construed as investment, tax, accounting or legal advice. Reproduction or distribution of this STR Report, in whole or part, without written permission is prohibited and subject to legal action. If you have received this report and are NOT a subscriber to this STR Report, please contact us immediately. Source: 2020 STR, LLC / STR Global, Ltd. trading as "STR". 0 Costar Realty Information, Inc. Glossary: For all STIR definitions, please visit www.str.com/data-insights/resources/glossary Frequently Asked Questions (FAQ): For all STIR FAQs, please click here or visit http://www.str.com/data-insights/resources/FAQ For additional support, please contact your regional office. For the latest in industry news, visit HotelNewsNow.com. To learn more about the Hotel Data Conference, visit Hotel DataConference.com. Steven S. Crowell, Jr. City Administrator To: From: Date: Re: 320 E. McCarty Street Jefferson City, MO 65101 Phone Number: (573) 634-6306 Email: SCrowell@jeffcitymo.org MEMORANDUM Finance Committee Steven S. Crowell, Jr., City Admini July 23, 2020 Review of Potential Coronavirus Relief Fund (CARES Act) Funding Projects Cole County received approximately $9 million from the Federal government for the Coronavirus Relief Fund ("CRF"), a portion of which Cole County MAY decide to allocate to the cities in Cole County (and perhaps other organizations), but is not required to do so. Cole County has indicated they intend to engage a consultant to assist the Cole County Commission in developing a process to review funding requirements and assist in making funding application recommendations for distribution of the CRF funds. The information is being presented to the Finance Committee for your information and any direction you may wish to provide. In ANTICIPATION of Cole County soliciting applications for CRF funding, staff has prepared some possible COVID-19 related projects which may have merit in proposing to Cole County for CRF funding consideration. These are expenditures which have yet to occur. Additionally the City has already purchased some COVID-19 related equipment/supplies for which we would anticipate reimbursement from CRF funding as further discussed below. If there are similar COVID-19 related projects which would be applicable to Callaway County, then requests would be made to Callaway County as appropriate. Consideration can be given for funding expenses which are not accounted for in the City budget most recently approved as of March 27, 2020. Eligible expenses have to be "incurred" by December 30, 2020 (although there may be some ability to extend portions of the projects/expenditures beyond the December 30th date). Recipients of CRF funds will be required to "repay" any funding which the Federal government (perhaps through the State) may eventually determine was not appropriately authorized or not compliant with Federal CRF eligibility guidelines. For your information, I have attached a "Coronavirus Relief Fund Frequently Asked Questions Update as of June 30, 2020" and a similar document updated June 24, 2020. The CARES Act provides that payments from the CRF may only be used to cover costs that: 1. Are necessary expenditures incurred due to the public health emergency with respect to the Coronavirus Disease 2019 (COVID-19); 2. Were not accounted for in the budget most recently approved as of March 27, 2020 (the date of enactment of the CARES Act) for the State or government; and 3. Were incurred during the period that begins on March 1, 2020, and ends on December 30, 2020. Additionally, CRF may not be used to replace lost revenues Although Cole County has not yet announced the CRF funding application process, staff thought it prudent to review with the Finance Committee the potential projects which could merit consideration by Cole County for CRF funding. Note that some of the projects may have future ongoing costs (such as maintenance agreements for software) which would not be covered by a CRF funding in future years. There have been some COVID-19 related expenditures which have already been made by the City, such as masks, personal protective equipment, thermometers, physical barriers, etc. I consider those expenditures to be related to COVID-19 which I assume will be reimbursed by Cole County. The list of current expenditures (not including any eligible payroll expenses) thus far is approximately $58,402; however, additional reimbursable expenditures may occur in the future. I would anticipate these expenditure reimbursement requests would be fairly straightforward in consideration of approval by Cole County. The costs are rough estimates as of this time. Projects have not been prioritized by staff. There may be additional projects or project clarifications and/or expenditure refinements which occur in the future or when funding guidance is provided by Cole County. Obviously, Cole County may decide that many of the potential projects are not eligible for CRF funding consideration. Enclosure Coronavirus Relief Fund Guidance for State, Territorial, Local, and Tribal Governments Updated June 30, 2020' The purpose of this document is to provide guidance to recipients of the funding available under section 601(a) of the Social Security Act, as added by section 5001 of the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act"). The CARES Act established the Coronavirus Relief Fund (the "Fund") and appropriated $150 billion to the Fund. Under the CARES Act, the Fund is to be used to make payments for specified uses to States and certain local governments; the District of Columbia and U.S. Territories (consisting of the Commonwealth of Puerto Rico, the United States Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands); and Tribal governments. The CARES Act provides that payments from the Fund may only be used to cover costs that— are necessary expenditures incurred due to the public health emergency with respect to the Coronavirus Disease 2019 (COVID-19); 2. were not accounted for in the budget most recently approved as of March 27, 2020 (the date of enactment of the CARES Act) for the State or government; and 3. were incurred during the period that begins on March 1, 2020, and ends on December 30, 2020.' The guidance that follows sets forth the Department of the Treasury's interpretation of these limitations on the permissible use of Fund payments. Necessary expenditures incurred due to the public health emergency The requirement that expenditures be incurred "due to" the public health emergency means that expenditures must be used for actions taken to respond to the public health emergency. These may include expenditures incurred to allow the State, territorial, local, or Tribal government to respond directly to the emergency, such as by addressing medical or public health needs, as well as expenditures incurred to respond to second -order effects of the emergency, such as by providing economic support to those suffering from employment or business interruptions due to COVID-19-related business closures. Funds may not be used to fill shortfalls in government revenue to cover expenditures that would not otherwise qualify under the statute. Although a broad range of uses is allowed, revenue replacement is not a permissible use of Fund payments. The statute also specifies that expenditures using Fund payments must be "necessary." The Department of the Treasury understands this term broadly to mean that the expenditure is reasonably necessary for its intended use in the reasonable judgment of the government officials responsible for spending Fund payments. Costs not accounted for in the budget most recently approved as of March 27, 2020 The CARES Act also requires that payments be used only to cover costs that were not accounted for in the budget most recently approved as of March 27, 2020. A cost meets this requirement if either (a) the This version updates the guidance provided under "Costs incurred during the period that begins on March 1, 2020, and ends on December 30, 2020". 2 See Section 601(d) of the Social Security Act, as added by section 5001 of the CARES Act. cost cannot lawfully be funded using a line item, allotment, or allocation within that budget or (b) the cost is for a substantially different use from any expected use of funds in such a line item, allotment, or allocation. The "most recently approved" budget refers to the enacted budget for the relevant fiscal period for the particular government, without taking into account subsequent supplemental appropriations enacted or other budgetary adjustments made by that government in response to the COVID-19 public health emergency. A cost is not considered to have been accounted for in a budget merely because it could be met using a budgetary stabilization fund, rainy day fund, or similar reserve account. Costs incurred during the period that begins on March 1, 2020, and ends on December 30, 2020 Finally, the CARES Act provides that payments from the Fund may only be used to cover costs that were incurred during the period that begins on March 1, 2020, and ends on December 30, 2020 (the "covered period"). Putting this requirement together with the other provisions discussed above, section 601(d) may be summarized as providing that a State, local, or tribal government may use payments from the Fund only to cover previously unbudgeted costs of necessary expenditures incurred due to the COVID-19 public health emergency during the covered period. Initial guidance released on April 22, 2020, provided that the cost of an expenditure is incurred when the recipient has expended funds to cover the cost. Upon further consideration and informed by an understanding of State, local, and tribal government practices, Treasury is clarifying that for a cost to be considered to have been incurred, performance or delivery must occur during the covered period but payment of funds need not be made during that time (though it is generally expected that this will take place within 90 days of a cost being incurred). For instance, in the case of a lease of equipment or other property, irrespective of when payment occurs, the cost of a lease payment shall be considered to have been incurred for the period of the lease that is within the covered period, but not otherwise. Furthermore, in all cases it must be necessary that performance or delivery take place during the covered period. Thus the cost of a good or service received during the covered period will not be considered eligible under section 601(d) if there is no need for receipt until after the covered period has expired. Goods delivered in the covered period need not be used during the covered period in all cases. For example, the cost of a good that must be delivered in December in order to be available for use in January could be covered using payments from the Fund. Additionally, the cost of goods purchased in bulk and delivered during the covered period may be covered using payments from the Fund if a portion of the goods is ordered for use in the covered period, the bulk purchase is consistent with the recipient's usual procurement policies and practices, and it is impractical to track and record when the items were used. A recipient may use payments from the Fund to purchase a durable good that is to be used during the current period and in subsequent periods if the acquisition in the covered period was necessary due to the public health emergency. Given that it is not always possible to estimate with precision when a good or service will be needed, the touchstone in assessing the determination of need for a good or service during the covered period will be reasonableness at the time delivery or performance was sought, e.g., the time of entry into a procurement contract specifying a time for delivery. Similarly, in recognition of the likelihood of supply chain disruptions and increased demand for certain goods and services during the COVID-19 public health emergency, if a recipient enters into a contract requiring the delivery of goods or performance of services by December 30, 2020, the failure of a vendor to complete delivery or services by December 30, 2020, will not affect the ability of the recipient to use payments from the Fund to cover the cost of such goods or services if the delay is due to circumstances beyond the recipient's control. This guidance applies in a like manner to costs of subrecipients. Thus, a grant or loan, for example, provided by a recipient using payments from the Fund must be used by the subrecipient only to purchase (or reimburse a purchase of) goods or services for which receipt both is needed within the covered period and occurs within the covered period. The direct recipient of payments from the Fund is ultimately responsible for compliance with this limitation on use of payments from the Fund. Nonexclusive examples of eligible expenditures Eligible expenditures include, but are not limited to, payment for: 1. Medical expenses such as: • COVID-19-related expenses of public hospitals, clinics, and similar facilities. • Expenses of establishing temporary public medical facilities and other measures to increase COVID-19 treatment capacity, including related construction costs. • Costs of providing COVID-19 testing, including serological testing. • Emergency medical response expenses, including emergency medical transportation, related to COVID-19. • Expenses for establishing and operating public telemedicine capabilities for COVID-19- related treatment. 2. Public health expenses such as: • Expenses for communication and enforcement by State, territorial, local, and Tribal governments of public health orders related to COVID-19. • Expenses for acquisition and distribution of medical and protective supplies, including sanitizing products and personal protective equipment, for medical personnel, police officers, social workers, child protection services, and child welfare officers, direct service providers for older adults and individuals with disabilities in community settings, and other public health or safety workers in connection with the COVID-19 public health emergency. • Expenses for disinfection of public areas and other facilities, e.g., nursing homes, in response to the COVID-19 public health emergency. • Expenses for technical assistance to local authorities or other entities on mitigation of COVID-19-related threats to public health and safety. • Expenses for public safety measures undertaken in response to COVID-19. • Expenses for quarantining individuals. 3. Payroll expenses for public safety, public health, health care, human services, and similar employees whose services are substantially dedicated to mitigating or responding to the COVID- 19 public health emergency. 4. Expenses of actions to facilitate compliance with COVID-19-related public health measures, such as: • Expenses for food delivery to residents, including, for example, senior citizens and other vulnerable populations, to enable compliance with COVID-19 public health precautions. • Expenses to facilitate distance learning, including technological improvements, in connection with school closings to enable compliance with COVID-19 precautions. • Expenses to improve telework capabilities for public employees to enable compliance with COVID-19 public health precautions. • Expenses of providing paid sick and paid family and medical leave to public employees to enable compliance with COVID-19 public health precautions. • COVID-19-related expenses of maintaining state prisons and county jails, including as relates to sanitation and improvement of social distancing measures, to enable compliance with COVID-19 public health precautions. • Expenses for care for homeless populations provided to mitigate COVID-19 effects and enable compliance with COVID-19 public health precautions. 5. Expenses associated with the provision of economic support in connection with the COVID-19 public health emergency, such as: • Expenditures related to the provision of grants to small businesses to reimburse the costs of business interruption caused by required closures. • Expenditures related to a State, territorial, local, or Tribal government payroll support program. • Unemployment insurance costs related to the COVID-19 public health emergency if such costs will not be reimbursed by the federal government pursuant to the CARES Act or otherwise. 6. Any other COVID-19-related expenses reasonably necessary to the function of government that satisfy the Fund's eligibility criteria. Nonexclusive examples of ineligible expenditures; The following is a list of examples of costs that would not be eligible expenditures of payments front the Fund. 1. Expenses for the State share of Medicaid.' 2. Damages covered by insurance. 3. Payroll or benefits expenses for employees whose work duties are not substantially dedicated to mitigating or responding to the COVID-19 public health emergency. 4. Expenses that have been or will be reimbursed under any federal program, such as the reimbursement by the federal government pursuant to the CARES Act of contributions by States to State unemployment funds. 5. Reimbursement to donors for donated items or services. 6. Workforce bonuses other than hazard pay or overtime. 7. Severance pay. 8. Legal settlements. 3 In addition, pursuant to section 5001(b) of the CARES Act, payments from the Fund may not be expended for an elective abortion or on research in which a human embryo is destroyed, discarded, or knowingly subjected to risk of injury or death. The prohibition on payment for abortions does not apply to an abortion if the pregnancy is the result of an act of rape or incest; or in the case where a woman suffers from a physical disorder, physical injury, or physical illness, including a life -endangering physical condition caused by or arising from the pregnancy itself, that would, as certified by a physician, place the woman in danger of death unless an abortion is performed. Furthermore, no government which receives payments from the Fund may discriminate against a health care entity on the basis that the entity does not provide, pay for, provide coverage of, or refer for abortions. 'See 42 C.F.R. § 433.51 and 45 C.F.R. § 75.306 Coronavirus Relief Fund Frequently Asked Questions Updated as of June 24, 2020 The following answers to frequently asked questions supplement Treasury's Coronavirus Relief Fund ("Fund") Guidance for State, Territorial, Local, and Tribal Governments, dated April 22, 2020, ("Guidance").' Amounts paid from the Fund are subject to the restrictions outlined in the Guidance and set forth in section 601(d) of the Social Security Act, as added by section 5001 of the Coronavirus Aid, Relief, and Economic Security Act ("CARES Act"). Eligible Expenditures Are governments required to submit proposed expenditures to Treasuryfor approval? No. Governments are responsible for making determinations as to what expenditures are necessary due to the public health emergency with respect to COVID-19 and do not need to submit any proposed expenditures to Treasury. The Guidance says that funding can be used to meet payroll expenses for public safety, public health, health care, human services, and similar employees whose services are substantially dedicated to mitigating or responding to the COVID-19 public health emergency. How does a government determine whether payroll expenses for a given employee satisfy the "substantially dedicated" condition? The Fund is designed to provide ready funding to address unforeseen financial needs and risks created by the COVID-19 public health emergency. For this reason, and as a matter of administrative convenience in light of the emergency nature of this program, a State, territorial, local, or Tribal government may presume that payroll costs for public health and public safety employees are payments for services substantially dedicated to mitigating or responding to the COVID-19 public health emergency, unless the chief executive (or equivalent) of the relevant government determines that specific circumstances indicate otherwise. The Guidance says that a cost was not accounted for in the most recently approved budget if the cost is for a substantially different use from any expected use offunds in such a line item, allotment, or allocation. What would qualify as a "substantially different use"for purposes of the Fund eligibility? Costs incurred for a "substantially different use" include, but are not necessarily limited to, costs of personnel and services that were budgeted for in the most recently approved budget but which, due entirely to the COVID-19 public health emergency, have been diverted to substantially different functions. This would include, for example, the costs of redeploying corrections facility staff to enable compliance with COVID-19 public health precautions through work such as enhanced sanitation or enforcing social distancing measures; the costs of redeploying police to support management and enforcement of stay-at-home orders; or the costs of diverting educational support staff or faculty to develop online learning capabilities, such as through providing information technology support that is not part of the staff or faculty's ordinary responsibilities. Note that a public function does not become a "substantially different use" merely because it is provided from a different location or through a different manner. For example, although developing online instruction capabilities may be a substantially different use of funds, online instruction itself is not a substantially different use of public funds than classroom instruction. The Guidance is available at httos://home.treasury.gov/system/files/136/Coronavirus-Relief-Fund-Guidance-for- State-Territorial-Local-and-Tribal-Govemments.odf. May a State receiving a payment transfer funds to a local government? Yes, provided that the transfer qualifies as a necessary expenditure incurred due to the public health emergency and meets the other criteria of section 601(d) of the Social Security Act. Such funds would be subject to recoupment by the Treasury Department if they have not been used in a manner consistent with section 601(d) of the Social Security Act. May a unit of local government receiving a Fund payment transfer funds to another unit of government? Yes. For example, a county may transfer funds to a city, town, or school district within the county and a county or city may transfer funds to its State, provided that the transfer qualifies as a necessary expenditure incurred due to the public health emergency and meets the other criteria of section 601(d) of the Social Security Act outlined in the Guidance. For example, a transfer from a county to a constituent city would not be permissible if the funds were intended to be used simply to fill shortfalls in government revenue to cover expenditures that would not otherwise qualify as an eligible expenditure. Is a Fund payment recipient required to transfer funds to a smaller, constituent unit ofgovernment within its borders? No. For example, a county recipient is not required to transfer funds to smaller cities within the county's borders. Are recipients required to use other federal funds or seek reimbursement under other federal programs before using Fund payments to satisfy eligible expenses? No. Recipients may use Fund payments for any expenses eligible under section 601(d) of the Social Security Act outlined in the Guidance. Fund payments are not required to be used as the source of funding of last resort. However, as noted below, recipients may not use payments from the Fund to cover expenditures for which they will receive reimbursement. Are there prohibitions on combining a transaction supported with Fund payments with other CARES Act funding or COVID-19 relief Federal funding? Recipients will need to consider the applicable restrictions and limitations of such other sources of funding. In addition, expenses that have been or will be reimbursed under any federal program, such as the reimbursement by the federal government pursuant to the CARES Act of contributions by States to State unemployment funds, are not eligible uses of Fund payments. Are States permitted to use Fund payments to support state unemployment insurance funds generally? To the extent that the costs incurred by a state unemployment insurance fund are incurred due to the COVID-19 public health emergency, a State may use Fund payments to make payments to its respective state unemployment insurance fund, separate and apart from such State's obligation to the unemployment insurance fund as an employer. This will permit States to use Fund payments to prevent expenses related to the public health emergency from causing their state unemployment insurance funds to become insolvent. Are recipients permitted to use Fund payments to pay for unemployment insurance costs incurred by the recipient as an employer? Yes, Fund payments may be used for unemployment insurance costs incurred by the recipient as an employer (for example, as a reimbursing employer) related to the COVID-19 public health emergency if such costs will not be reimbursed by the federal government pursuant to the CARES Act or otherwise. The Guidance states that the Fund may support a "broad range of uses" including payroll expenses for several classes of employees whose services are "substantially dedicated to mitigating or responding to the COVID-19 public health emergency." What are some examples of types of covered employees? The Guidance provides examples of broad classes of employees whose payroll expenses would be eligible expenses under the Fund. These classes of employees include public safety, public health, health care, human services, and similar employees whose services are substantially dedicated to mitigating or responding to the COVID-19 public health emergency. Payroll and benefit costs associated with public employees who could have been furloughed or otherwise laid off but who were instead repurposed to perform previously unbudgeted functions substantially dedicated to mitigating or responding to the COVID-19 public health emergency are also covered. Other eligible expenditures include payroll and benefit costs of educational support staff or faculty responsible for developing online learning capabilities necessary to continue educational instruction in response to COVID-19-related school closures. Please see the Guidance for a discussion of what is meant by an expense that was not accounted for in the budget most recently approved as of March 27, 2020. In some cases, first responders and critical health care workers that contract COVID-19 are eligible for workers' compensation coverage. Is the cost of this expanded workers compensation coverage eligible? Increased workers compensation cost to the government due to the COVID-19 public health emergency incurred during the period beginning March 1, 2020, and ending December 30, 2020, is an eligible expense. If a recipient would have decommissioned equipment or not renewed a lease on particular office space or equipment but decides to continue to use the equipment or to renew the lease in order to respond to the public health emergency, are the costs associated with continuing to operate the equipment or the ongoing lease payments eligible expenses? Yes. To the extent the expenses were previously unbudgeted and are otherwise consistent with section 601(d) of the Social Security Act outlined in the Guidance, such expenses would be eligible. May recipients provide stipends to employees for eligible expenses (for example, a stipend to employees to improve telework capabilities) rather than require employees to incur the eligible cost and submit for reimbursement? Expenditures paid for with payments from the Fund must be limited to those that are necessary due to the public health emergency. As such, unless the government were to determine that providing assistance in the form of a stipend is an administrative necessity, the government should provide such assistance on a reimbursement basis to ensure as much as possible that funds are used to cover only eligible expenses. May Fund payments be used for COVID-19 public health emergency recovery planning? Yes. Expenses associated with conducting a recovery planning project or operating a recovery coordination office would be eligible, if the expenses otherwise meet the criteria set forth in section 601(d) of the Social Security Act outlined in the Guidance. Are expenses associated with contact tracing eligible? Yes, expenses associated with contract tracing are eligible. To what extent may a government use Fund payments to support the operations of private hospitals? Governments may use Fund payments to support public or private hospitals to the extent that the costs are necessary expenditures incurred due to the COVID-19 public health emergency, but the form such assistance would take may differ. In particular, financial assistance to private hospitals could take the form of a grant or a short-term loan. May payments from the Fund be used to assist individuals with enrolling in a government benefit program for those who have been laid off due to COVID-19 and thereby lost health insurance? Yes. To the extent that the relevant government official determines that these expenses are necessary and they meet the other requirements set forth in section 601(d) of the Social Security Act outlined in the Guidance, these expenses are eligible. May recipients use Fund payments to facilitate livestock depopulation incurred by producers due to supply chain disruptions? Yes, to the extent these efforts are deemed necessary for public health reasons or as a form of economic support as a result of the COVID-19 health emergency. Would providing a consumer grant program to prevent eviction and assist in preventing homelessness be considered an eligible expense? Yes, assuming that the recipient considers the grants to be a necessary expense incurred due to the COVID-19 public health emergency and the grants meet the other requirements for the use of Fund payments under section 601(d) of the Social Security Act outlined in the Guidance. As a general matter, providing assistance to recipients to enable them to meet property tax requirements would not be an eligible use of funds, but exceptions may be made in the case of assistance designed to prevent foreclosures. May recipients create a "payroll support program"for public employees? Use of payments from the Fund to cover payroll or benefits expenses of public employees are limited to those employees whose work duties are substantially dedicated to mitigating or responding to the COVID-19 public health emergency. May recipients use Fund payments to cover employment and training programs for employees that have been furloughed due to the public health emergency? Yes, this would be an eligible expense if the government determined that the costs of such employment and training programs would be necessary due to the public health emergency. May recipients use Fund payments to provide emergency financial assistance to individuals and families directly impacted by a loss of income due to the COVID-I9 public health emergency? Yes, if a government determines such assistance to be a necessary expenditure. Such assistance could include, for example, a program to assist individuals with payment of overdue rent or mortgage payments to avoid eviction or foreclosure or unforeseen financial costs for funerals and other emergency individual needs. Such assistance should be structured in a manner to ensure as much as possible, within the realm of what is administratively feasible, that such assistance is necessary. The Guidance provides that eligible expenditures may include expenditures related to the provision of grants to small businesses to reimburse the costs of business interruption caused by required closures. What is meant by a "small business," and is the Guidance intended to refer only to expenditures to cover administrative expenses of such a grant program? Governments have discretion to determine what payments are necessary. A program that is aimed at assisting small businesses with the costs of business interruption caused by required closures should be tailored to assist those businesses in need of such assistance. The amount of a grant to a small business to reimburse the costs of business interruption caused by required closures would also be an eligible expenditure under section 601(d) of the Social Security Act, as outlined in the Guidance. The Guidance provides that expenses associated with the provision of economic support in connection with the public health emergency, such as expenditures related to the provision ofgrams to small businesses to reimburse the costs of business interruption caused by required closures, would constitute eligible expenditures of Fund payments. Would such expenditures be eligible in the absence of a stay-at-home order? Fund payments may be used for economic support in the absence of a stay-at-home order if such expenditures are determined by the government to be necessary. This may include, for example, a grant program to benefit small businesses that close voluntarily to promote social distancing measures or that are affected by decreased customer demand as a result of the COVID-19 public health emergency. May Fund payments be used to assist impacted property owners with the payment of their property taxes? Fund payments may not be used for government revenue replacement, including the provision of assistance to meet tax obligations. May Fund payments be used to replace foregone utility fees? If not, can Fund payments be used as a direct subsidy payment to all utility account holders? Fund payments may not be used for government revenue replacement, including the replacement of unpaid utility fees. Fund payments may be used for subsidy payments to electricity account holders to the extent that the subsidy payments are deemed by the recipient to be necessary expenditures incurred due to the COVID-19 public health emergency and meet the other criteria of section 60I(d) of the Social Security Act outlined in the Guidance. For example, if determined to be a necessary expenditure, a government could provide grants to individuals facing economic hardship to allow them to pay their utility fees and thereby continue to receive essential services. Could Fund payments be used for capital improvement projects that broadly provide potential economic development in a community? In general, no. If capital improvement projects are not necessary expenditures incurred due to the COVID-19 public health emergency, then Fund payments may not be used for such projects. However, Fund payments may be used for the expenses of, for example, establishing temporary public medical facilities and other measures to increase COVID-19 treatment capacity or improve mitigation measures, including related construction costs. The Guidance includes workforce bonuses as an example of ineligible expenses but provides that hazard pay would be eligible if otherwise determined to be a necessary expense. Is there a specific definition of "hazard pay"? Hazard pay means additional pay for performing hazardous duty or work involving physical hardship, in each case that is related to COVID-19. The Guidance provides that ineligible expenditures include "[pjayroll or benefits expenses for employees whose work duties are not substantially dedicated to mitigating or responding to the COVID-19 public health emergency." Is this intended to relate only to public employees? Yes. This particular nonexclusive example of an ineligible expenditure relates to public employees. A recipient would not be permitted to pay for payroll or benefit expenses of private employees and any financial assistance (such as grants or short-term loans) to private employers are not subject to the restriction that the private employers' employees must be substantially dedicated to mitigating or responding to the COVID-19 public health emergency. May counties pre pay with CARES Act funds for expenses such as a one or two year facility lease, such as to house staff hired in response to COVID-19? A government should not make prepayments on contracts using payments from the Fund to the extent that doing so would not be consistent with its ordinary course policies and procedures. Must a stay-at-home order or other public health mandate be in effect in order for a government to provide assistance to small businesses using paymentsfrom the Fund? No. The Guidance provides, as an example of an eligible use of payments from the Fund, expenditures related to the provision of grants to small businesses to reimburse the costs of business interruption caused by required closures. Such assistance may be provided using amounts received from the Fund in the absence of a requirement to close businesses if the relevant government determines that such expenditures are necessary in response to the public health emergency. Should States receiving a payment transfer funds to local governments that did not receive payments directlyfrom Treasury? Yes, provided that the transferred funds are used by the local government for eligible expenditures under the statute. To facilitate prompt distribution of Title V funds, the CARES Act authorized Treasury to make direct payments to local governments with populations in excess of 500,000, in amounts equal to 45% of the local government's per capita share of the statewide allocation. This statutory structure was based on a recognition that it is more administratively feasible to rely on States, rather than the federal government, to manage the transfer of funds to smaller local governments. Consistent with the needs of all local governments for funding to address the public health emergency, States should transfer funds to local governments with populations of 500,000 or less, using as a benchmark the per capita allocation formula that governs payments to larger local governments. This approach will ensure equitable treatment among local governments of all sizes. For example, a State received the minimum $1.25 billion allocation and had one county with a population over 500,000 that received $250 million directly. The State should distribute 45 percent of the $1 billion it received, or $450 million, to local governments within the State with a population of 500,000 or less. May a State impose restrictions on transfers offunds to local governments? Yes, to the extent that the restrictions facilitate the State's compliance with the requirements set forth in section 601(d) of the Social Security Act outlined in the Guidance and other applicable requirements such as the Single Audit Act, discussed below. Other restrictions are not permissible. If a recipient must issue tax anticipation notes (TANS) to make up for tax due date deferrals or revenue shortfalls, are the expenses associated with the issuance eligible uses of Fund payments? If a government determines that the issuance of TANS is necessary due to the COVID-19 public health emergency, the government may expend payments from the Fund on the interest expense payable on TANS by the borrower and unbudgeted administrative and transactional costs, such as necessary payments to advisors and underwriters, associated with the issuance of the TANs. May recipients use Fund payments to expand rural broadband capacity to assist with distance learning and telework? Such expenditures would only be permissible if they are necessary for the public health emergency. The cost of projects that would not be expected to increase capacity to a significant extent until the need for distance learning and telework have passed due to this public health emergency would not be necessary due to the public health emergency and thus would not be eligible uses of Fund payments. Are costs associated with increased solid waste capacity an eligible use of payments from the Fund? Yes, costs to address increase in solid waste as a result of the public health emergency, such as relates to the disposal of used personal protective equipment, would be an eligible expenditure. May payments from the Fund be used to cover across-the-board hazard pay for employees working during a state of emergency? No. The Guidance says that funding may be used to meet payroll expenses for public safety, public health, health care, human services, and similar employees whose services are substantially dedicated to mitigating or responding to the COVID-19 public health emergency. Hazard pay is a form of payroll expense and is subject to this limitation, so Fund payments may only be used to cover hazard pay for such individuals. May Fund payments be used for expenditures related to the administration of Fund payments by a State, territorial, local, or Tribal government? Yes, if the administrative expenses represent an increase over previously budgeted amounts and are limited to what is necessary. For example, a State may expend Fund payments on necessary administrative expenses incurred with respect to a new grant program established to disburse amounts received from the Fund. May recipients use Fund payments to provide loans? Yes, if the loans otherwise qualify as eligible expenditures under section 601(d) of the Social Security Act as implemented by the Guidance. Any amounts repaid by the borrower before December 30, 2020, must be either returned to Treasury upon receipt by the unit of government providing the loan or used for another expense that qualifies as an eligible expenditure under section 601(d) of the Social Security Act. Any amounts not repaid by the borrower until after December 30, 2020, must be returned to Treasury upon receipt by the unit of government lending the funds. May Fund payments be used for expenditures necessary to prepare for a future COVID-19 outbreak? Fund payments may be used only for expenditures necessary to address the current COVID-19 public health emergency. For example, a State may spend Fund payments to create a reserve of personal protective equipment or develop increased intensive care unit capacity to support regions in its jurisdiction not yet affected, but likely to be impacted by the current COVID-19 pandemic. May funds be used to satisfy non-federal matching requirements under the Stafford Act? Yes, payments from the Fund may be used to meet the non-federal matching requirements for Stafford Act assistance to the extent such matching requirements entail COVID-19-related costs that otherwise satisfy the Fund's eligibility criteria and the Stafford Act. Regardless of the use of Fund payments for such purposes, FEMA funding is still dependent on FEMA's determination of eligibility under the Stafford Act. Must a State, local, or tribal government require applications to be submitted by businesses or individuals before providing assistance using payments from the Fund? Governments have discretion to determine how to tailor assistance programs they establish in response to the COVID-19 public health emergency. However, such a program should be structured in such a manner as will ensure that such assistance is determined to be necessary in response to the COVID-19 public health emergency and otherwise satisfies the requirements of the CARES Act and other applicable law. For example, a per capita payment to residents of a particular jurisdiction without an assessment of individual need would not be an appropriate use of payments from the Fund. May Fund payments be provided to non profits for distribution to individuals in need offinancial assistance, such as rent relief? Yes, non -profits may be used to distribute assistance. Regardless of how the assistance is structured, the financial assistance provided would have to be related to COVID-19. May recipients use Fund payments to remarket the recipient's convention facilities and tourism industry? Yes, if the costs of such remarketing satisfy the requirements of the CARES Act. Expenses incurred to publicize the resumption of activities and steps taken to ensure a safe experience may be needed due to the public health emergency. Expenses related to developing a long-term plan to reposition a recipient's convention and tourism industry and infrastructure would not be incurred due to the public health emergency and therefore may not be covered using payments from the Fund. May a State provide assistance to farmers and meat processors to expand capacity, such to cover overtime for USDA meat inspectors? If a State determines that expanding meat processing capacity, including by paying overtime to USDA meat inspectors, is a necessary expense incurred due to the public health emergency, such as if increased capacity is necessary to allow farmers and processors to donate meat to food banks, then such expenses are eligible expenses, provided that the expenses satisfy the other requirements set forth in section 601(d) of the Social Security Act outlined in the Guidance. The guidance provides that funding may be used to meet payroll expenses for public safety, public health, health care, human services, and similar employees whose services are substantially dedicated to mitigating or responding to the COVID-19 public health emergency. May Fund payments be used to cover such an employee's entire payroll cost or just the portion of time spent on mitigating or responding to the COVID-19 public health emergency? As a matter of administrative convenience, the entire payroll cost of an employee whose time is substantially dedicated to mitigating or responding to the COVID-19 public health emergency is eligible, provided that such payroll costs are incurred by December 30, 2020. An employer may also track time spent by employees related to COVID-19 and apply Fund payments on that basis but would need to do so consistently within the relevant agency or department. Questions Related to Administration of Fund Payments Do governments have to return unspent funds to Treasury? Yes. Section 601(f)(2) of the Social Security Act, as added by section 5001(a) of the CARES Act, provides for recoupment by the Department of the Treasury of amounts received from the Fund that have not been used in a manner consistent with section 601(d) of the Social Security Act. If a government has not used funds it has received to cover costs that were incurred by December 30, 2020, as required by the statute, those funds must be returned to the Department of the Treasury. What records must be kept by governments receiving payment? A government should keep records sufficient to demonstrate that the amount of Fund payments to the government has been used in accordance with section 601(d) of the Social Security Act. May recipients deposit Fund payments into interest bearing accounts? Yes, provided that if recipients separately invest amounts received from the Fund, they must use the interest earned or other proceeds of these investments only to cover expenditures incurred in accordance with section 601(d) of the Social Security Act and the Guidance on eligible expenses. If a government deposits Fund payments in a government's general account, it may use those funds to meet immediate cash management needs provided that the full amount of the payment is used to cover necessary expenditures. Fund payments are not subject to the Cash Management Improvement Act of 1990, as amended. May governments retain assets purchased with payments from the Fund? Yes, if the purchase of the asset was consistent with the limitations on the eligible use of funds provided by section 601(d) of the Social Security Act. What rules apply to the proceeds of disposition or sale of assets acquired using payments from the Fund? If such assets are disposed of prior to December 30, 2020, the proceeds would be subject to the restrictions on the eligible use of payments from the Fund provided by section 601(d) of the Social Security Act. Are Fund payments to State, territorial, local, and tribal governments considered grants? No. Fund payments made by Treasury to State, territorial, local, and Tribal governments are not considered to be grants but are `other financial assistance" under 2 C.F.R. § 200.40. Are Fund payments considered federal financial assistance for purposes of the Single Audit Act? Yes, Fund payments are considered to be federal financial assistance subject to the Single Audit Act (31 U.S.C. §§ 7501-7507) and the related provisions of the Uniform Guidance, 2 C.F.R. § 200.303 regarding internal controls, §§ 200.330 through 200.332 regarding subrecipient monitoring and management, and subpart F regarding audit requirements. Are Fund payments subject to other requirements of the Uniform Guidance? Fund payments are subject to the following requirements in the Uniform Guidance (2 C.F.R. Part 200): 2 C.F.R. § 200.303 regarding internal controls, 2 C.F.R. §§ 200.330 through 200.332 regarding subrecipient monitoring and management, and subpart F regarding audit requirements. Is there a Catalog of Federal Domestic Assistance (CFDA) number assigned to the Fund? Yes. The CFDA number assigned to the Fund is 21.019. If a State transfers Fund payments to its political subdivisions, would the transferred funds count toward the subrecipients' total funding received from the federal government for purposes of the Single Audit Act? Yes. The Fund payments to subrecipients would count toward the threshold of the Single Audit Act and 2 C.F.R. part 200, subpart F re: audit requirements. Subrecipients are subject to a single audit or program - specific audit pursuant to 2 C.F.R. § 200.501(a) when the subrecipients spend $750,000 or more in federal awards during their fiscal year. Are recipients permitted to use payments from the Fund to cover the expenses of an audit conducted under the Single Audit Act? Yes, such expenses would be eligible expenditures, subject to the limitations set forth in 2 C.F.R. § 200.425. If a government has transferred funds to another entity, from which entity would the Treasury Department seek to recoup the funds if they have not been used in a manner consistent with section 601(d) of the Social Security Act? The Treasury Department would seek to recoup the funds from the government that received the payment directly from the Treasury Department. State, territorial, local, and Tribal governments receiving funds from Treasury should ensure that funds transferred to other entities, whether pursuant to a grant program 10 or otherwise, are used in accordance with section 601(d) of the Social Security Act as implemented in the Guidance. 11 LIST OF PROJECTS FOR COVID FUNDING *In Random Order - NOT PRIORITIZED* *For Discussion Purposes Only DO NOT DISTRIBUTE* Fire PPE -Disposable (N95/Surgical/Shields/Gloves/APR Canisters) Fire PPE- Reusable Garment (Gown) Fire Decontamination -Tools Applicators (electrostatic sprayerX5) Fire Decontamination -Ozone Generator Fire IT Equipment (Laptop and Video Conference Sites X7) Fire Fit Testing Machine and testing supplies City Clerk Encased digital screen for postings & meetings HR On-line Learning Management System HR Laptops for HR & Admin HR Onboarding HR System Admin Digital Spectrum Camera Temperature Monitoring System $1,000 Architectural Design Services for City Hall upper level vestibule & Admin $18,000 $18,000 customer service counters IT 50 laptops for pay grades of 19 and up IT Cisco Webex subscriptions IT Dedicated network for Emergency Operations Center IT 10 full Dameware licenses IT 10 Logitech HD webcams with tripods PW -Engineer Total Survey Station for one-person operation PW Protective glass installation for the lower level of City Hall PW Work Order Management System PPS -Bldg Reg Electronic Permitting/Application Submittal PPS Customer Service Kiosk PPS -Code Enfon Code Enforcement Mobile Technology - 4 IPADS Finance E -Procurement and Contract Management System Finance/WW Aid for customers with delinquent sewer bills Police Police Portable Radios Police Police Mobile Radios COVID wish list July 2020 7/20/2020 ONE-TIME ONGOING TOTAL $12,000 $0 $12,000 $32,550 $0 $32,550 $9,500 $0 $9,500 $5,000 $0 $5,000 $16,100 $0 $16,100 $18,295 $0 $18,295 $5,000 $1,000 $6,000 $0 $18,000 $18,000 $8,800 $0 $8,800 $3,000 $8,787 $11,787 $12,000 $0 $12,000 $59,500-$84,500 $0 $59,500-$84,500 $110,000 $0 $110,000 $0 $5,000 $5,000 $15,000 $0 $15,000 $7,500 $0 $7,500 $1,000 $0 $1,000 $25,000 $0 $25,000 $100,000 $0 $100,000 $8,500 $17,000 $25,500 $23,513 $16,000 $39,513 $75,000 $3,000 $78,000 $7,754 $0 $7,754 $0 $15,000 $15,000 $110,640 $0 $110,640 $72,854 $0 $72,854 $67,734 $0 $67,734 $806,239 $83,787 $890,026 CARES ACT FUNDING REQUEST Fire Summary Description: PPE (Disposable)-N95/Surgical/Shields/Gloves/APR Canisters Detailed Description: Disposable PPE: N95 mask 3000 count, Surgical mask 10,000 count, Face Shields 2,000 count, APR adaptors 100 count @ $45.00, APR Filters 400 count @ $8.84 per set Justification: A cushion in supply of disposable PPE is needed as we face an unknown future. Cost is only an estimate and recommend using Cole County's volume purchasing power to supply all agencies with appropriate supply of consumable PPE. Fiscal Impact: One-time Costs Personnel Costs $0.00 Vehicle/Equipment Costs $12,000.00 Materials, Supplies and Other Costs $0.00 TOTAL ONE-TIME COSTS $12,000.00 Ongoing Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $0.00 TOTAL ONGOING COSTS $0.00 TOTAL COST OF FUNDING THIS REQUEST $12,000.00 `a Fire Summary Description: Detailed Description: CARES ACT FUNDING REQUEST PPE -Reusable Garment (Gown) ASTM level 3 compliant, reusable isolation garments. Designed, sourced and made in the USA, both garments gown & coverall - meet ANSI / AAMI PB70 re -use standards, each having successfully completed 75 -cycle high-temperature laundering tests. Made with Stedair° TX L3 - a proven trilaminate medical barrier fabric which repels fluids while ensuring the wearer remains comfortable because of its breathability. Justification: Garments are an important part of the overall PPE needed to protect responding personnel. Reusable garments are a critical to maintain operational capability when supply chain disruptions are common. Various sizes would need to be stocked. Fiscal Impact: One-time Costs Personnel Costs $0.00 Vehicle/Equipment Costs $32,550.00 Materials, Supplies and Other Costs $0.00 TOTAL ONE-TIME COSTS $32,550.00 Ongoing Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $0.00 TOTAL ONGOING COSTS $0.00 TOTAL COST OF FUNDING THIS REQUEST $32,550.00 3 Fire Summary Description: Detailed Description: CARES ACT FUNDING REQUEST Decontamination -Tools Applicators (electrostatic sprayerX5) MG200 Electrostatic Sprayer allows for precise chemical application with cordless convenience. Electrostatic Sprayers allow the user hours of spraying time, save time and labor, spray less liquid, and cover more surfaces. Victory Sprayers' patent pending technology provides an electrical charge to decontamination solutions, allowing them to wrap conductive surfaces with an effective and even coverage. Double -charged particles envelope all conductive surfaces shadowed, vertical and underneath. Justification: Decontamination of equipment and vehicles to prevent spread of infectious disease. One sprayer per staffed frontline apparatus to be used on scene or at the station as needed. Fiscal Impact: One-time Costs Personnel Costs $0.00 Vehicle/Equipment Costs $9,500.00 Materials, Supplies and Other Costs $0.00 TOTAL ONE-TIME COSTS $9,500.00 Ongoing Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $0.00 TOTAL ONGOING COSTS $0.00 TOTAL COST OF FUNDING THIS REQUEST $9,500.00 4 CARES ACT FUNDING REQUEST Fire Summary Description: Decontamination -OZONE generator Detailed Description: The DR -10 is a commercial -grade ozone generator for remediation and disaster restoration work. Its lightweight and compact design make it easy to take into and out of different room. Its high frequency generation technology ensures maximum ozone output with high humidity. Justification: Ozone or trioxygen, is an inorganic molecule with the chemical formula 02. It is a pale blue gas with a distinctively pungent smell. It is an allotrope of oxygen that is much less stable than the diatomic allotrope breaking down in the lower atmosphere to 02 (dioxygen). Ozone is formed from dioxygen by the action of ultraviolet light (UV) and electrical discharges within the Earth's atmosphere. It is present in very low concentrations throughout the latter, with its highest concentration high in the ozone layer of the stratosphere, which absorbs most of the Sun's ultraviolet (UV) radiation. At concentration it has been shown to clean and sterilize atmospheres and objects from various contaminates including COVID particulate. Fiscal Impact: One-time Costs Personnel Costs $0.00 Vehicle/Equipment Costs $5,000.00 Materials, Supplies and Other Costs $0.00 TOTAL ONE-TIME COSTS $5,000.00 Ongoing Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $0.00 TOTAL ONGOING COSTS $0.00 TOTAL COST OF FUNDING THIS REQUEST $5,000.00 5 CARES ACT FUNDING REQUEST Fire Summary Description: IT Equipment (Video Conference Sites X7) Detailed Description: Needed Equipment to support full video conferencing; laptops and Logitech HD webcams with tripods. Justification: Situational awareness and operational capability in the COVID environment Fiscal Impact: One-time Costs Personnel Costs $0.00 Vehicle/Equipment Costs $16,100.00 Materials, Supplies and Other Costs $0.00 TOTAL ONE-TIME COSTS $16,100.00 Ongoing Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $0.00 TOTAL ONGOING COSTS $0.00 TOTAL COST OF FUNDING THIS REQUEST $16,100.00 6 Fire Summary Description: Detailed Description: CARES ACT FUNDING REQUEST Fit Testing Machine and testing supplies (combination qualitative & quantitative) Portacount Pro 8038 respirator fit tester. The PortaCount Pro Testers eliminate the guess work associated with tedious and error -prone qualitative fit test methods. Rather than depending on a person's chemical sensitivity or cooperation during a qualitative fit test, PortaCount Pro Fit Testers measure actual fit. https://tsi.com/products/respirator-fit-testers/portacount-respirator-fit-tester-8038/ Justification: Fit Testing Device ensures an appropriate fit of various masks. We need at least two for all city/county agencies to share. This request could be eliminated if other agencies secured the needed equipment and shared. OSHA has announced changes to their Respiratory Protection Standard. The changes affect the Ambient Aerosol Condensation Nuclei Counter (CNC) Quantitative Fit Test (QNFT) Protocols in 29 CFR 1910.134, Appendix A. Fiscal Impact: One-time Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs Ongoing Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs TOTAL ONE-TIME COSTS TOTAL ONGOING COSTS $0.00 $18,295.00 $0.00 $18,295.00 $0.00 $0.00 $0.00 $0.00 TOTAL COST OF FUNDING THIS REQUEST $18,295.00 CARES ACT FUNDING REQUEST City Clerk Summary Description: Encased Digital Screen for Agenda Postings & Streaming Meetings uetanea uescription: An encased digital screen, facing the outside front entrance of City Hall. City meetings would be posted, and meetings live -streamed to the screen. Justification: When City Hall is closed, whether it be to the public during business hours (COVID related), after work hours during the week, or on weekends, the public would have access to meeting notices and live -streamed meetings. There is a portion of our community that does not have immediate access to computers for viewing the agendas and/or meetings. Fiscal Impact: One-time Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs Ongoing Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs TOTAL ONE-TIME COSTS (Software Maintenance) TOTAL ONGOING COSTS $0.00 $5,000.00 $0.00 $5,000.00 $0.00 $0.00 $1,000.00 $1,000.00 TOTAL COST OF FUNDING THIS REQUEST $6,000.00 8 Human Resources Summary Description: Detailed Description: CARES ACT FUNDING REQUEST On-line Learning Management System An electronic training management system would allow the City to offer on-line training to employees in areas directly related to their specific position. This would ensure employees are receiving education and training in topics such as, employment law, workplace safety, environmental compliance, supervisory and management issues, and general job-related topics. This system would also have the capability to track attendance and employee acknowledgement of new/updated City policies and procedures. Justification: Due to the Covid-19 crisis, it is more important than ever to provide employees with an alternative to classroom -style training. A 24/7 electronic training system would allow HR to provide on-line training to employees keeping them up-to-date on current issues, city-wide policies and procedures, and the ability for HR to track employees progress all while practicing social distancing and adhering to CDC, State and local health guidelines. Fiscal Impact: One-time Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs Ongoing Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs $0.00 $0.00 $0.00 TOTAL ONE-TIME COSTS $0.00 $0.00 $18,000.00 $0.00 TOTAL ONGOING COSTS $18,000.00 TOTAL COST OF FUNDING THIS REQUEST $18,000.00 Human Resources Summary Description: Detailed Description: CARES ACT FUNDING REQUEST Laptops for HR and Admin Provide a portable laptop computer for each HR and Admin employee (4) allowing them the ablity to work from home, if and when needed. Justification: During the State shut down over COVID-19 the HR Staff worked from home in shifts. There were no laptops provided, requiring them to use their own home computers to do their work. Some home computers were outdated and ill-equipped to handle updated programs. One staff member returned to work one month early due to computer issues interrupting her workday. Providing laptops for HR staff would eliminate equipment issues allowing the ease and ability to work from home during future crisis. Fiscal Impact: One-time Costs Personnel Costs $0.00 Vehicle/Equipment Costs $8,800.00 Materials, Supplies and Other Costs $0.00 TOTAL ONE-TIME COSTS $8,800.00 Ongoing Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs TOTAL ONGOING COSTS TOTAL COST OF FUNDING THIS REQUEST $0.00 $0.00 $0.00 $0.00 $8,800.00 ID CARES ACT FUNDING REQUEST Human Resources Summary Description: Onboarding HR System uezaiiea uescription: A paperless onboarding system would improve communication between new employees, their future departments, and HR. Justification: The HR department started advertising for summer help in February 2020. One month later, our state shut down due to COVID-19. Although hiring managers were able to video and phone interview potential employees, HR had no way of providing new hires with a paperless option for onboarding. During the shutdown, Neogov approached us to see if we wanted to try their online onboarding system. Although we did not have a budget for it, Neogov provided us with a free, downgraded option for a limited time to help remedy the onboarding issues we were having. This system provided us the opportunity to securely send new employees the new hire packet and the ability to log in and download the completed paperwork prior to the employee's start date. This has not only helped new hires complete essential paperwork prior to their start date, but it has also helped streamline our entire onboarding process, and enter the new employee in Springbrook prior to their start date. Fiscal Impact: One-time Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs Ongoing Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs $0.00 $3,000.00 $0.00 TOTAL ONE-TIME COSTS $3,000.00 $0.00 $0.00 $8,787.00 TOTAL ONGOING COSTS $8,787.00 TOTAL COST OF FUNDING THIS REQUEST $11,787.00 **$3,000 Setup Fee, $8,787 annual license fee "1 CARES ACT FUNDING REQUEST Administration Summary Description: Digital Spectrum Camera Temperature Monitoring System City Hall (other facilities potentially) uetauea uescription: This is a system which can accurately read the temperatures of multiple people simultaneously and quickly with a fairly high level of accuracy. The contemplated use would be at the "lobby" to identified City buildings which may have a number of people accessing the building. One example of the use of this technology might be at City Hall, particularly if a single point of entry in the lobby were to be constructed. There are various types of systems available depending upon the desired application, location, surroundings, etc. There are various systems and vendors available; staff has not made any recommendations regarding a specific vendor. Justification: Automatically monitoring temperatures of individuals entering public buildings will help to identify those individuals who MAY be experiencing the initial symptoms related to coronavirus. Although a staff person may be able to monitor the actions of individuals coming into a a particular lobby, the staff would not be involved in taking the temperature. Having such a system available could also serve as an example for other entities which may want to consider a similar system. Fiscal Impact: One-time Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs Ongoing Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs TOTAL ONE-TIME COSTS TOTAL ONGOING COSTS $0.00 $12,000.00 $0.00 $12,000.00 $0.00 $0.00 $0.00 $0.00 TOTAL COST OF FUNDING THIS REQUEST $12,000.00 12 CARES ACT FUNDING REQUEST Administration Summary Description: Architectural Design Services for City Hall Upper Level vestibule and customer service counters (and perhaps some alterations to the lower level). Detailed Description: This will be the engagement of a design professional to suggest minimal schematic design changes to the vestibule and customer service counters in the upper level of City Hall (and perhaps some alterations to the lower level) to address potential health and safety concerns created by the coronavirus. Justification: Over the years (at least since 2008) there have been various design recommendations to City Hall to improve customer service and employee workflow and efficiency. None of those changes have been implemented. This design effort contemplates a very minimal change to the City Hall access and customer service counters to optimize the physical separation of employees from the public without hindering customer service. Thus, this design effort would be initiated with addressing coronavirus related concerns while still accommodating customer service and employee safety issues. In addition to the schematic design, the process should also include preparation of construction documents for the design; however, time constraints may not allow for completion of construction documents by December 30, 2020 as may be required by the CARES Act funding guidelines. This is NOT a comprehensive (although needed) redesign of the City Hall. The proposal would be to seek funding for three phases of work: Phase I, development of up to three schematic designs with one final design recommendation $12,000; Phase II, preparation of bid documents, assuming no other subspecialities such as mechanical $20,000 plus construction bidding and construction phase activities of $2,500; and Phase III, funding for estimated construction costs (depends on the design, MINIMAL construction improvements option) range is $25,000 to $50,000. Fiscal Impact: One-time Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $0.00 Consultant Services - Phase 1 $12,000.00 Consultant Services - Phase II $22,500.00 Consultant Services - Phase 111 $25,000 - $50,000 TOTAL ONE-TIME COSTS $59,500 - $84,500 Ongoing Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $0.00 TOTAL ONGOING COSTS $0.00 TOTAL COST OF FUNDING THIS REQUEST $ 59,502,-,$84,500 CARES ACT FUNDING REQUEST Information Technology Services Summary Description: 50 laptops for pay grades of 19 and up uetauea uescri ITS would provide 50 laptops to personnel that fall in the pay grades of 19 and up. These laptops would be workstation grade and have a 5 year warranty. Justification: A workstation quality laptop will provide the employee the ability to VPN into the City's network and resume City business from a remote location. This would be essential for decision makers to be available to review City business. These laptops would be replacing desktop computers, which are not portable. Fiscal Impact: One-time Costs Personnel Costs $0.00 Vehicle/Equipment Costs $110,000.00 Materials, Supplies and Other Costs $0.00 TOTAL ONE-TIME COSTS $110,000.00 Ongoing Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $0.00 TOTAL ONGOING COSTS $0.00 TOTAL COST OF FUNDING THIS REQUEST $110,000.00 14 CARES ACT FUNDING REQUEST Information Technology Services Summary Description: Cisco Webex subscriptions uetauea uescription: The purchase of 18 Cisco Webex licenses divided amongst the City's departments. Justification: Cisco Webex enables employees and clients to stay connected and share presentations all on one digital platform, keeping projects on schedule and on budget and relationships on track. This also helps to reduce the excessive emails and unanswered voicemails that slow progress and weaken results. Fiscal Impact: One-time Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $0.00 TOTAL ONE-TIME COSTS $0.00 Ongoing Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $5,000.00 TOTAL ONGOING COSTS $5,000.00 TOTAL COST OF FUNDING THIS REQUEST $5,000.00 15 CARES ACT FUNDING REQUEST Information Technology Services Summary Description: Dedicated network for Emergency Operation Center uetauea uescription: The purchase will provide a dedicated network to use at the Police Department for the Emergency Operation Center(EOC). This will consist of a router, switch and a couple access points. Justification: This purchase will provide the EOC with a dedicated network, which makes it easier for sharing files and printers with non -city employees. This is essential in having mulitple agencies working together on urgent issues. The traffic of the dedicated network would be kept separate from the City Network. The traffic separation will help keep the data more secure. Fiscal Impact: One-time Costs Personnel Costs $0.00 Vehicle/Equipment Costs $12,500.00 Materials, Supplies and Other Costs $2,500.00 TOTAL ONE-TIME COSTS $15,000.00 Ongoing Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $0.00 TOTAL ONGOING COSTS $0.00 TOTAL COST OF FUNDING THIS REQUEST $15,000.00 16 Information Technology Services Summary Description: CARES ACT FUNDING REQUEST 10 Full Dameware Licenses uetaiiea uescription: The purchase of 10 full Dameware remote control licenses. Justification: A dameware license will allow IT staff to remote into a computer to resolve issues, even when computer is in a remote location. This will allow the remote user to get their problem(s) resolved in a more timely fashion, without having to bring their equipment into the office for troubleshooting. Fiscal Impact: One-time Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $7,500.00 TOTAL ONE-TIME COSTS $7,500.00 Ongoing Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $0.00 TOTAL ONGOING COSTS $0.00 TOTAL COST OF FUNDING THIS REQUEST $7,500.00 17 CARES ACT FUNDING REQUEST Information Technology Services Summary Description: 10 Logitech HD webcams with tripods uezauea uescription: This purchase would provide 10 Logitech HD webcams with tripods for checkout. Justification: 10 Logitech webcams with tripods will give the City the ability to join audio/video meetings without being at the location. This would be essential if an employee gets quarantined or needed for a virtual conference room meeting. The webcam with tripod would be used in conference rooms or by individuals. Fiscal Impact: One-time Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs Ongoing Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs TOTAL ONE-TIME COSTS TOTAL ONGOING COSTS TOTAL COST OF FUNDING THIS REQUEST $0.00 $1,000.00 $0.00 $1,000.00 $0.00 $0.00 $0.00 $0.00 $1,000.00 18 CARES ACT FUNDING REQUEST Public Works - Engineering Summary Description: Total Survey Station for one-person operation uetauea uescription: This item would be for the purchase of equipment which would permit a one-person operation of our survey total station. Justification: The city currently employs a two person survey crew which does design survey and construction staking for various projects within the City. By use of this equipment, the field operation portion of this could be limited to one person. This would better provide for social distancing during this operation. Additionally since our current crew has two surveyors, while one staff member is gathering field data the other would be able to process information previously collected. The result would be to gain efficiency while still maintaining appropriate social distancing. Fiscal Impact: One-time Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs Ongoing Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs TOTAL ONE-TIME COSTS TOTAL ONGOING COSTS $0.00 $25,000.00 $0.00 $25,000.00 $0.00 $0.00 $0.00 $0.00 TOTAL COST OF FUNDING THIS REQUEST $25,000.00 19 CARES ACT FUNDING REQUEST Public Works Summary Description: Protective glass installation for the lower level of City Hall uetauea uescri This item would include modification of the customer service area of the lower floor of City Hall to provide for protective glass and other improvements to maintain social distancing for staff while still serving the public. Justification: Currently the lower level of City Hall has two counter areas and two kiosks areas where staff interacts with the public. These areas do not have protective glass and it is difficult to maintain social distancing as staff service the customers in these areas. By modifying these areas to include protective glass and security updates, we can improve the customer service environment and increase employee protection. Fiscal Impact: One-time Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs Ongoing Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs TOTAL ONE-TIME COSTS TOTAL ONGOING COSTS TOTAL COST OF FUNDING THIS REQUEST $0.00 $0.00 $100,000.00 $100,000.00 $0.00 $0.00 $0.00 $0.00 $100,000.00 20 CARES ACT FUNDING REQUEST Public Works Summary Description: Work Order Management System uetauea uescri Purchase of the add on system to current software used by other departments to permit the tracking and management of work order assignment within the Street/Storm water Division. The system would permit seamless electronic tracking of work from the time of citizen request for services to completion of work. Additionally, periodic maintenance tasks would be scheduled, tracked, and staff alerted when work is required. Justification: By managing the work more efficiently we would better be able to track our expenditures and time allocation to more easily respond for records request for work in emergency situations. Additionally, by providing for an electronic transfer of work assignments we further limit the personal interaction between staff members during the pandemic. Fiscal Impact: One-time Costs Personnel Costs Vehicle/Equipment Costs - Field Tablets Materials, Supplies and Other Costs - Training TOTAL ONE-TIME COSTS Ongoing Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs - Software Subscription Cost TOTAL ONGOING COSTS $0.00 $1,000.00 $7,500.00 $8,500.00 $0.00 $0.00 $17,000.00 $17,000.00 TOTAL COST OF FUNDING THIS REQUEST $25,500.00 21 CARES ACT FUNDING REQUEST Planning & Protective Services - Building Regulations Summary Description: Electronic Permitting/Application Submittal uetanea uescription: In early 2019, a study was commissioned to assess the development review process and building permit process for the City's Building Regulations and the Planning and Zoning Divisions under the Department of Planning and Protective Services, the Public Works Department, and Fire Department. The study included interviews from each member of the development review process allowing them to address issues in the current review process. The study concludes that implementing an electronic process or tracking system to support the development review process is essential to creating cohesive interoperability across city departments. The recent pandemic has highlighted the need to continue to conduct business with the public in a safe manner for the public and public servants. The City of Jefferson wishes to broaden the use of technology to support the development and construction industry in order to help keep the economy moving in a safer manner. Currently, the Building Regulations and Planning & Zoning Divisions use a mostly paper based system to accept, review, and issue a variety of building permits and land development plans, along with construction inspections. Most of these application documents are received in person or by mail. If a plan is submitted by email, it is printed off for distribution. The applications are accompanied with a cash, check or credit card application fee. The City has 17 staff members which may be involved in this paper based process, many are the only subject area expert. In normal times, an online/electronic permitting and inspection system has many benefits: • Reduction in time, cost and error associated with the permit process and inspections. • Automation, tracking and management of all process and tasks in a unified web based and mobile environment. • Better engagement and citizen satisfaction with technology, which is now commonplace. • Break down barriers and silos within the city and provide better customer service. • Meet increasing expectations from the community for the modern, optimized user experience. • Online, instant status of application. • Reduce turnaround time for permits and inspections. Justification: During a pandemic or other emergency, an electronic permitting and inspection system would, in addition to the above benefits, support governmental service continuity to the building and development community, thus support economic development and jobs. Staff, citizens, and development community would be safer by allowing remote application submission in electronic format, electronic payment, and elimination of paper plan routing among staff or returned to the customer, all reducing possible spread of disease. Staff could also continue to work while sick or quarantined, or just working from home to support social distancing. The software desired is an expansion of existing software currently used by Code Enforcement, and would be able to be used by all City Departments, as its licensing model has changed to an enterprise license, with unlimited users. 22 Fiscal Impact: One-time Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs Ongoing Costs Personnel Costs (Implementation Services) TOTAL ONE-TIME COSTS Vehicle/Equipment Costs Materials, Supplies and Other Costs (Annual Software Licensing) TOTAL ONGOING COSTS TOTAL COST OF FUNDING THIS REQUEST $0.00 $0.00 $23,512.50 $23,512.50 $0.00 $0.00 $16,000.00 $16,000.00 $39,512.50 23 Planning & Protective Services Summary Description: uetauea uescri CARES ACT FUNDING REQUEST Customer Service Kiosk Self-service kiosk solutions are allowing local agencies to maximize efficiency by meeting growing demand while enabling cost savings, while providing social distancing and reducing handling cash and other forms of payment. New implementations are happening every day in courts, libraries, public utilities, and municipalities. A common use case is the payment kiosk to allow payment of bills from a central location. The City of Jefferson could use the kiosk for most cash transactions occurring at City Hall. Justification: Customer and Employee Safety : Accept contactless payments from customers while maintaining social distancing. Typical transactions take less than one minute, allowing customers to avoid lines, reducing contact with others, while easing the burden on your staff. Lowered Costs :kiosks make it faster and easier for customers to pay, accelerating revenue collection while reducing overhead costs. The technology would be PCI compliant and cloud -based, allowing for seamless updates as we roll out new features. Customer information stays secure, since no information is stored on devices, and transactions are reflected in real-time in your source system. The City of Springfield, Missouri states: "Our customers are very grateful that they have the option to pay 24/7. They hop out of their car, they make their payment, and they're on their way. We used to have lines of people outside the lobby before we opened. Of course we don't have that anymore. It really is a customer convenience." Fiscal Impact: One-time Costs Personnel Costs $0.00 Vehicle/Equipment Costs $75,000.00 Materials, Supplies and Other Costs $0.00 TOTAL ONE-TIME COSTS $75,000.00 Ongoing Costs Personnel Costs $0.00 Vehicle/Equipment Costs Maintenance per year. $3,000.00 Materials, Supplies and Other Costs $0.00 TOTAL ONGOING COSTS $3,000.00 TOTAL COST OF FUNDING THIS REQUEST $78,000.00 24 CARES ACT FUNDING REQUEST Planning & Protective Services - Code Enforcement Summary Description: Code Enforcement Mobile Technology - 4 IPADs uetaiiea uescription: Currently, the mobile hardware used by property maintenance inspectors consists of the first generation of IPADs, which were discontinued in 2014. These IPADs were provided to the property maintenance inspectors by the Fire Department because they no longer were able to technologically meet their needs. Today, the IPADs are failing. Each update robs performance and creates issues with connectivity due to the large amount of data not being able to be processed by the memory and computer processors. Requested are 4 sets of technology: iPad 7th gen 10.2" 128 GB, screen protectors, cases, keyboards, stylus, mobile printers, mounting hardware, and power adapters, Bluetooth cameras, phones, phone cases for a cost of $7,754.32. Justification: SmartGov software and mobile devices have allowed the Inspectors to continue working during the Pandemic by allowing them little to no contact with citizens, employees, or supervisors. Inspectors would only come back to the office at different assigned times to print letters, but all other functions were completed while in their vehicles and socially distanced. With the SmartGov citizen portal and email, citizens were able to report concerns, have those concerns assigned to an inspector and receive follow up with no in person contact. While little contact was received between supervisors and inspectors, SmartGov allowed the supervisor to see in real time the progress and activities of inspectors and also allowed for the assigning of additional duties without in person meetings. Fiscal Impact: One-time Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs Ongoing Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs $0.00 $0.00 $7,754.32 TOTAL ONE-TIME COSTS $7,754.32 $0.00 $0.00 $0.00 TOTAL ONGOING COSTS $0.00 TOTAL COST OF FUNDING THIS REQUEST $7,754.32 25 CARES ACT FUNDING REQUEST Finance Summary Description: E -Procurement and Contract Management System uezauea uescri An off-the-shelf, subscription -based, e -procurement system to manage vendors, bid submittal, receipt, tabulation, evaluation, award, and contract management. Justification: An E -Procurement and Contract Management System will allow for remote access for vendors and staff to manage vendor information, bid submittal, receipt, tabulation, evaluation, award, and contract management. Currently there is no system to manage any of these activities other than manual spreadsheets, calendars, a lot of paper, manual folders and post -it notes. An electronic system will reduce repetitive work to track bids, contracts and vendors which currently is not efficient or accurate, reduce paper, and reduce mailing costs. This system could also be used for Public Works projects and other Capital Improvement Projects. Fiscal Impact: One-time Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $0.00 TOTAL ONE-TIME COSTS $0.00 Ongoing Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $15,000.00 TOTAL ONGOING COSTS $15,000.00 TOTAL COST OF FUNDING THIS REQUEST $15,000.00 26 CARES ACT FUNDING REQUEST Finance / Wastewater Summary Description: Aid for customers with delinquent sewer bills uetauea uescri Customers impacted by COVID-19 related issues are behind on their utility bills. For JC Utilities, the total delinquency from March through June 18, 2020 was $105,339.51. It is unknown at this time what total cost will be. Justification: A community action partner (such as United Way or Common Ground, etc.) could evalaute/determine the need for each customer and distribute the money to the customer or pay JC Utilities for the qualifying account. Up to 5% of the funds could be used by the community action partner for administration. If the Water Districts and Three Rivers Electric Customers within Cole County needed to join this, the framework would be established with Cole County and the community action partner. Fiscal Impact: One-time Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $0.00 Sewer bill payments $105,339.51 Contracted Services - administration $5,300.00 TOTAL ONE-TIME COSTS $110,639.51 Ongoing Costs Personnel Costs $0.00 Vehicle/Equipment Costs $0.00 Materials, Supplies and Other Costs $0.00 TOTAL ONGOING COSTS $0.00 TOTAL COST OF FUNDING THIS REQUEST $110,639.51 27 Police Summary Description: Detailed Description: CARES ACT FUNDING REQUEST Police Portable Radios The Jefferson City Police Department intends to purchase 15 portable radios for first line supervisors and commanders that are compatible with the MOSWIN radio network. The recommended mobile radio is the Motorola APX 8000. Justification: The purchase of these radios would allow Jefferson City Police Command and Supervisory personnel the ability to have interoperable communications with other first responder agencies in our community. Fiscal Impact: One-time Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs Ongoing Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs TOTAL ONE-TIME COSTS TOTAL ONGOING COSTS $0.00 $72,853.50 $0.00 $72,853.50 $0.00 $0.00 $0.00 TOTAL COST OF FUNDING THIS REQUEST $72,853.50 28 Police Summary Description: Detailed Description: CARES ACT FUNDING REQUEST Police Mobile Radios The Jefferson City Police Department intends to purchase 15 mobile radios for first line supervisors and commanders that are compatible with the MOSWIN radio network. The recommended mobile radio is the Motorola APX 8500. Justification: The purchase of these radios would allow Jefferson City Police Command and Supervisory personnel the ability to have interoperable communications with other first responder agencies in our community. Fiscal Impact: One-time Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs Ongoing Costs Personnel Costs Vehicle/Equipment Costs Materials, Supplies and Other Costs TOTAL ONE-TIME COSTS TOTAL ONGOING COSTS $0.00 $67,734.00 $0.00 $67,734.00 $0.00 $0.00 $0.00 TOTAL COST OF FUNDING THIS REQUEST $67,734.00 29 BILL SUMMARY BILL NO: 2020 - SPONSOR: Councilman SUBJECT: Terminatina and Dissolvina the Hiah Street TIF INTRODUCED: July 20, 2020 DEPARTMENT DIRECTOR(S): CITY ADMINISTRATOR: STAFF RECOMMENDATION: Approve SUMMARY: Terminates and dissolves the High Street Tax Increment Financing Plan ORIGIN OF REQUEST: Law DEPARTMENT RESPONSIBLE: Law PERSON RESPONSIBLE: Ryan Moehlman BACKGROUND INFORMATION: This bill terminates and dissolves the High Street Tax Increment Financing Plan. On December 2, 2002, the City Council passed and approved a tax increment financing plan for the redevelopment of 900 and 902 East High Street. The plan created a tax increment financing district within the area, and approved the construction of the redevelopment project. The redevelopment plan has now been completed and the redevelopment project costs have been paid. Therefore, termination and dissolution of the High Street Tax Increment Financing District is in the best interests of the City, all other affected taxing jurisdictions and the inhabitants thereof. FISCAL INFORMATION: None at this time. BILL NO. 20 - SPONSORED BY COUNCILMAN ORDINANCE NO. AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI, TERMINATING AND DISSOLVING THE HIGH STREET TAX INCREMENT FINANCING DISTRICT, SPECIAL ALLOCATION FUND AND THE TAX INCREMENT ALLOCATION FINANCING ASSOCIATED THEREWITH; ALLOCATING AND AUTHORIZING THE TRANSFER OF SAID MONEYS IN THE SPECIAL ALLOCATION FUND, IF ANY, TO THE COLE COUNTY COLLECTOR FOR DISTRIBUTION IN ACCORDANCE WITH THE ACT; AND AUTHORIZING CERTAIN FUTURE ACTIONS. WHEREAS, the Real Property Tax Increment Allocation Redevelopment Act, Sections 99.800 to 99.865 of the Revised Statutes of Missouri, as amended (the "Act"), authorizes the City of Jefferson, Missouri (the "City") to provide for the redevelopment of certain areas through the mechanism of tax increment financing; and WHEREAS, the Tax Increment Financing Commission of the City of Jefferson, Missouri (the "Commission") is duly constituted under the Act; and WHEREAS, the City prepared for consideration by the Commission a plan for redevelopment titled "High Street Tax Increment Financing Plan" (the "TIF Plan") for redevelopment of the property which is described in the TIF Plan as 900 and 902 East High Street in the Central East Side (the "Redevelopment Area"); and WHEREAS, after a public hearing and full evaluation, the Commission recommended to the Council of the City of Jefferson that the TIF Plan be approved; and WHEREAS, pursuant to the Act and in accordance with the recommendation made by the Commission, the Council of the City of Jefferson by Ordinance No. 13476, passed and approved on December 2, 2002 (the "Approving Ordinance"), (a) approving the TIF Plan, (b) designating the Redevelopment Area as a "redevelopment area," as defined in the Act, (c) approving the construction of the Redevelopment Project in accordance with the TIF Plan, (d) adopting tax increment financing with respect to the Redevelopment Area and establishing a special allocation fund (the "Special Allocation Fund") and (e) approving the execution of a redevelopment agreement to carry out the TIF Plan; and WHEREAS, the High Street TIF District and the Redevelopment Projects undertaken have been note -worthy for the dramatic economic development, revitalization, and the job creation and investment brought about in the Central East Side area of the City; and WHEREAS, the Redevelopment Projects have been successfully completed and the Redevelopment Project Costs have been repaid; and WHEREAS, the Council of the City of Jefferson finds it desirable and in the best interests of the City, the other affected taxing jurisdictions, and its inhabitants to terminate and dissolve the High Street Tax Increment Financing District, the Special Allocation Fund and the tax increment financing associated therewith, and to authorize the allocation and transfer of moneys in said Special Allocation Fund to the Cole County Collector for distribution in accordance with Section 99.850 of the Act. NOW BE IT ENACTED BY THE COUNCIL OF THE CITY OF JEFFERSON, MISSOURI, AS FOLLOWS: Section 1. The City hereby finds that the Redevelopment Project has been successfully completed and the Redevelopment Project Costs have been paid and that the dissolution and termination of the High Street Tax Increment Financing District as of the effective date of this ordinanc, and the Special Allocation Fund, as appropriate, as being in the best interests of the City, all other affected taxing jurisdictions and the inhabitants thereof. Section 2. The City Council hereby declares the balance of any moneys remaining on deposit in the Special Allocation Fund, if any, as of the termination of the High Street TIF District as surplus and shall be distributed to the Cole County Collector who shall immediately thereafter pay such funds to the taxing district in the High Street TIF District in the same manner and proportion as the most recent distribution by the Collector to the affected districts of real property taxes from real property in the High Street TIF District. Section 3. The City Council hereby declares the High Street TIF District dissolved and hereby terminates its designation as a "Redevelopment Area" within the meaning of the TIF Act. Effective as of the calendar year 2020, the rates of the taxing districts having jurisdiction within the High Street TIF District shall be extended and all taxes levied within the High Street TIF District shall be levied, collected, and distributed in the manner required by applicable law in the absence of the adoption of tax increment financing within the High Street TIF District. Section 4. Upon the fulfillment of the provisions of Sections 2 and 3 hereof, the Special Allocation Fund is hereby declared to be, and shall for all purposes be considered, dissolved and terminated. Section 5. The City Clerk is hereby authorized and directed to provide notice to all affected taxing jurisdictions, including the Cole County Assessor and the Cole County Collector, regarding the dissolution and termination of the High Street TIF District and the Special Allocation Fund in accordance with this Ordinance. Section 6. This Ordinance shall be in full force and effect from and after the date of its passage and approval. Passed: Approved: Presiding Officer ATTEST: Carrie Tergin, Mayor APPROVED AS TO FORM: City Clerk City Attorney