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PKT-CC-2021-06-22
JUNE 22, 2021 PRE -COUNCIL WORKSHOP: JOINT CITY COUNCIL/GRAND COUNTY COMMISSION WORKSHOP 6:00 P.M. REGULAR CITY COUNCIL MEETING 7:00 P.M. ** THIS MEETING WILL BE HELD IN PERSON IN THE MOAB CITY COUNCIL CHAMBERS ** MASKS ARE ENCOURAGED BUT NOT REQUIRED FOR THOSE WHO ARE VACCINATED. MASKS ARE REQUIRED FOR THOSE WHO ARE UNVACCINATED. SOCIAL DISTANCING REQUIRED. City Council Chambers 217 East Center Street Moab, Utah 84532 Pre -Council Workshop - Joint Moab City Council/Grand County Commission Workshop - 6:00 pm Mill Creek Community Collaborative Presentation mill creek community collaborative mcccrecommendationspresentation2021bb.pdf Regular City Council Meeting - 7:00 p.m. Call to Order and Pledge of Allegiance Citizens to Be Heard If you do not plan to attend in person but would still like to submit written comments for the Citizens to Be Heard portion of the meeting, please fill out the form found here: https://bit.ly/citizenstobeheard You must submit your comments by 7:00 PM on the date of the meeting. Please limit your comments to 400 words. Public Hearing Proposed Resolution 23 -2021: A Resolution Amending the Fiscal Year 2020 - 2021 Budget Public Hearing agenda item summary - fy21 budget amendment.pdf resolution 23 -2021 fy21 budget amendment.pdf supplemental information fy21 budget amendment.pdf fy21 budget amendment proposal.pdf Administrative Reports City Manager Updates Walnut Lane Update Public Works Department Updates 2020 city water report brochure.pdf 4th of July Events Update Sustainability Update Mayor and Council Reports Approval of Minutes June 4, 2021, Special Meeting min -cc -2021 -06 -04 draft.pdf June 8, 2021, Regular Meeting min -cc -2021 -06 -08 draft.pdf June 11, 2021, Special Meeting min -cc -2021 -06 -11 draft.pdf Old Business Property Tax Update New Business Fiscal Year 2021 Fraud Risk Assessment agenda item summary - fraud risk assessment.pdf fy21 fraud risk assessment.pdf Proposed Resolution 23 -2021: A Resolution Amending the Fiscal Year 2020 - 2021 Budget Briefing and possible action agenda item summary - fy21 budget amendment.pdf resolution 23 -2021 fy21 budget amendment.pdf supplemental information fy21 budget amendment.pdf fy21 budget amendment proposal.pdf Award Fiscal Year 2021 Audit Contract Briefing and possible action agenda item summary - award fy21 audit contract.pdf audit rfp scoring matrix.pdf aycock, miles and associates.pdf hinton burdick proposal.pdf larson and co.pdf gilbert and stewart.pdf Proposed Resolution 24 -2021: A Resolution Approving The Townhome Plat Application For The Thompson Townhomes, Property Located At 246 E 200 S, Moab UT 84532 Briefing and possible action thompson townhomes plat cc agenda summary 062221.pdf exhibit 1 draft resolution 24 -2021 thompson townhome plat 061021.pdf exhibit 2 vicinity map thompson townhome 061021.pdf exhibit 3 recorded county plat thompson townhomes 061021.pdf exhibit 4 draft survey plat thompson townhome 061021.pdf Proposed Ordinance 2021 -13: An Ordinance Amending the Text of the Moab Municipal Code (MMC) to Add Regulation for Outdoor Dining by Amending Sections 17.21 C -2 Commercial Residential Zone, 17.24 C -3 Central Commercial Zone, 17.27 C -4 General Commercial Zone and 17.31 RC Resort Commercial Zone and by allowing consideration of parklets in the City Right -of-Way (ROW) by amending Section17.24 C -3 Central Commercial Zone. Associated definitions will be added to MMC Section 17.06 Definitions. Briefing and possible action staff report cc outdoor dining 6.22.2021.pdf exhibit a ordinance 2021 -13 revised 6.10.2021.pdf exhibit b restaurants map 5 -11 -2021 (1).pdf exhibit c public comments.pdf Matching Grant Request from Utah State University for a Visitor Use Study Briefing and possible action agenda summary usu visitor use study grant request.pdf cover letter from wayne freimund, usu moab.pdf moab visitor use study proposal.pdf Approval of Bills Against the City of Moab Adjournment Special Accommodations: In compliance with the Americans with Disabilities Act, individuals needing special accommodations during this meeting should notify the Recorder ’s Office at 217 East Center Street, Moab, Utah 84532; or phone (435) 259 -5121 at least three (3) working days prior to the meeting. Check our website for updates at: www.moabcity.org 1. 1.1. Documents: 2. 3. 4. 5. 5.1. Documents: 6. 6.1. 6.2. 6.3. Documents: 6.4. 6.5. 7. 8. 8.1. Documents: 8.2. Documents: 8.3. Documents: 9. 9.1. 10. 10.1. Documents: 10.2. Documents: 10.3. Documents: 10.4. Documents: 10.5. Documents: 10.6. Documents: 11. 12. JUNE 22, 2021PRE-COUNCIL WORKSHOP: JOINT CITY COUNCIL/GRAND COUNTY COMMISSION WORKSHOP 6:00 P.M.REGULAR CITY COUNCIL MEETING 7:00 P.M.** THIS MEETING WILL BE HELD IN PERSON IN THE MOAB CITY COUNCIL CHAMBERS **MASKS ARE ENCOURAGED BUT NOT REQUIRED FOR THOSE WHO ARE VACCINATED. MASKS ARE REQUIRED FOR THOSE WHO ARE UNVACCINATED. SOCIAL DISTANCING REQUIRED.City Council Chambers217 East Center StreetMoab, Utah 84532Pre-Council Workshop - Joint Moab City Council/Grand County Commission Workshop - 6:00 pmMill Creek Community Collaborative Presentationmill creek community collaborativemcccrecommendationspresentation2021bb.pdfRegular City Council Meeting - 7:00 p.m.Call to Order and Pledge of AllegianceCitizens to Be HeardIf you do not plan to attend in person but would still like to submit written comments for the Citizens to Be Heard portion of the meeting, please fill out the form found here: https://bit.ly/citizenstobeheardYou must submit your comments by 7:00 PM on the date of the meeting. Please limit your comments to 400 words. Public Hearing Proposed Resolution 23 -2021: A Resolution Amending the Fiscal Year 2020 - 2021 Budget Public Hearing agenda item summary - fy21 budget amendment.pdf resolution 23 -2021 fy21 budget amendment.pdf supplemental information fy21 budget amendment.pdf fy21 budget amendment proposal.pdf Administrative Reports City Manager Updates Walnut Lane Update Public Works Department Updates 2020 city water report brochure.pdf 4th of July Events Update Sustainability Update Mayor and Council Reports Approval of Minutes June 4, 2021, Special Meeting min -cc -2021 -06 -04 draft.pdf June 8, 2021, Regular Meeting min -cc -2021 -06 -08 draft.pdf June 11, 2021, Special Meeting min -cc -2021 -06 -11 draft.pdf Old Business Property Tax Update New Business Fiscal Year 2021 Fraud Risk Assessment agenda item summary - fraud risk assessment.pdf fy21 fraud risk assessment.pdf Proposed Resolution 23 -2021: A Resolution Amending the Fiscal Year 2020 - 2021 Budget Briefing and possible action agenda item summary - fy21 budget amendment.pdf resolution 23 -2021 fy21 budget amendment.pdf supplemental information fy21 budget amendment.pdf fy21 budget amendment proposal.pdf Award Fiscal Year 2021 Audit Contract Briefing and possible action agenda item summary - award fy21 audit contract.pdf audit rfp scoring matrix.pdf aycock, miles and associates.pdf hinton burdick proposal.pdf larson and co.pdf gilbert and stewart.pdf Proposed Resolution 24 -2021: A Resolution Approving The Townhome Plat Application For The Thompson Townhomes, Property Located At 246 E 200 S, Moab UT 84532 Briefing and possible action thompson townhomes plat cc agenda summary 062221.pdf exhibit 1 draft resolution 24 -2021 thompson townhome plat 061021.pdf exhibit 2 vicinity map thompson townhome 061021.pdf exhibit 3 recorded county plat thompson townhomes 061021.pdf exhibit 4 draft survey plat thompson townhome 061021.pdf Proposed Ordinance 2021 -13: An Ordinance Amending the Text of the Moab Municipal Code (MMC) to Add Regulation for Outdoor Dining by Amending Sections 17.21 C -2 Commercial Residential Zone, 17.24 C -3 Central Commercial Zone, 17.27 C -4 General Commercial Zone and 17.31 RC Resort Commercial Zone and by allowing consideration of parklets in the City Right -of-Way (ROW) by amending Section17.24 C -3 Central Commercial Zone. Associated definitions will be added to MMC Section 17.06 Definitions. Briefing and possible action staff report cc outdoor dining 6.22.2021.pdf exhibit a ordinance 2021 -13 revised 6.10.2021.pdf exhibit b restaurants map 5 -11 -2021 (1).pdf exhibit c public comments.pdf Matching Grant Request from Utah State University for a Visitor Use Study Briefing and possible action agenda summary usu visitor use study grant request.pdf cover letter from wayne freimund, usu moab.pdf moab visitor use study proposal.pdf Approval of Bills Against the City of Moab Adjournment Special Accommodations: In compliance with the Americans with Disabilities Act, individuals needing special accommodations during this meeting should notify the Recorder ’s Office at 217 East Center Street, Moab, Utah 84532; or phone (435) 259 -5121 at least three (3) working days prior to the meeting. Check our website for updates at: www.moabcity.org 1.1.1.Documents:2.3.4.5. 5.1. Documents: 6. 6.1. 6.2. 6.3. Documents: 6.4. 6.5. 7. 8. 8.1. Documents: 8.2. Documents: 8.3. Documents: 9. 9.1. 10. 10.1. Documents: 10.2. Documents: 10.3. Documents: 10.4. Documents: 10.5. Documents: 10.6. Documents: 11. 12. JUNE 22, 2021PRE-COUNCIL WORKSHOP: JOINT CITY COUNCIL/GRAND COUNTY COMMISSION WORKSHOP 6:00 P.M.REGULAR CITY COUNCIL MEETING 7:00 P.M.** THIS MEETING WILL BE HELD IN PERSON IN THE MOAB CITY COUNCIL CHAMBERS **MASKS ARE ENCOURAGED BUT NOT REQUIRED FOR THOSE WHO ARE VACCINATED. MASKS ARE REQUIRED FOR THOSE WHO ARE UNVACCINATED. SOCIAL DISTANCING REQUIRED.City Council Chambers217 East Center StreetMoab, Utah 84532Pre-Council Workshop - Joint Moab City Council/Grand County Commission Workshop - 6:00 pmMill Creek Community Collaborative Presentationmill creek community collaborativemcccrecommendationspresentation2021bb.pdfRegular City Council Meeting - 7:00 p.m.Call to Order and Pledge of AllegianceCitizens to Be HeardIf you do not plan to attend in person but would still like to submit written comments for the Citizens to Be Heard portion of the meeting, please fill out the form found here: https://bit.ly/citizenstobeheardYou must submit your comments by 7:00 PM on the date of the meeting. Please limit your comments to 400 words. Public HearingProposed Resolution 23 -2021: A Resolution Amending the Fiscal Year 2020 -2021 BudgetPublic Hearing agenda item summary - fy21 budget amendment.pdfresolution 23 -2021 fy21 budget amendment.pdfsupplemental information fy21 budget amendment.pdffy21 budget amendment proposal.pdfAdministrative ReportsCity Manager UpdatesWalnut Lane UpdatePublic Works Department Updates2020 city water report brochure.pdf4th of July Events UpdateSustainability UpdateMayor and Council ReportsApproval of MinutesJune 4, 2021, Special Meetingmin-cc -2021 -06 -04 draft.pdfJune 8, 2021, Regular Meetingmin-cc -2021 -06 -08 draft.pdfJune 11, 2021, Special Meetingmin-cc -2021 -06 -11 draft.pdfOld BusinessProperty Tax UpdateNew BusinessFiscal Year 2021 Fraud Risk Assessmentagenda item summary - fraud risk assessment.pdffy21 fraud risk assessment.pdf Proposed Resolution 23 -2021: A Resolution Amending the Fiscal Year 2020 - 2021 Budget Briefing and possible action agenda item summary - fy21 budget amendment.pdf resolution 23 -2021 fy21 budget amendment.pdf supplemental information fy21 budget amendment.pdf fy21 budget amendment proposal.pdf Award Fiscal Year 2021 Audit Contract Briefing and possible action agenda item summary - award fy21 audit contract.pdf audit rfp scoring matrix.pdf aycock, miles and associates.pdf hinton burdick proposal.pdf larson and co.pdf gilbert and stewart.pdf Proposed Resolution 24 -2021: A Resolution Approving The Townhome Plat Application For The Thompson Townhomes, Property Located At 246 E 200 S, Moab UT 84532 Briefing and possible action thompson townhomes plat cc agenda summary 062221.pdf exhibit 1 draft resolution 24 -2021 thompson townhome plat 061021.pdf exhibit 2 vicinity map thompson townhome 061021.pdf exhibit 3 recorded county plat thompson townhomes 061021.pdf exhibit 4 draft survey plat thompson townhome 061021.pdf Proposed Ordinance 2021 -13: An Ordinance Amending the Text of the Moab Municipal Code (MMC) to Add Regulation for Outdoor Dining by Amending Sections 17.21 C -2 Commercial Residential Zone, 17.24 C -3 Central Commercial Zone, 17.27 C -4 General Commercial Zone and 17.31 RC Resort Commercial Zone and by allowing consideration of parklets in the City Right -of-Way (ROW) by amending Section17.24 C -3 Central Commercial Zone. Associated definitions will be added to MMC Section 17.06 Definitions. Briefing and possible action staff report cc outdoor dining 6.22.2021.pdf exhibit a ordinance 2021 -13 revised 6.10.2021.pdf exhibit b restaurants map 5 -11 -2021 (1).pdf exhibit c public comments.pdf Matching Grant Request from Utah State University for a Visitor Use Study Briefing and possible action agenda summary usu visitor use study grant request.pdf cover letter from wayne freimund, usu moab.pdf moab visitor use study proposal.pdf Approval of Bills Against the City of Moab Adjournment Special Accommodations: In compliance with the Americans with Disabilities Act, individuals needing special accommodations during this meeting should notify the Recorder ’s Office at 217 East Center Street, Moab, Utah 84532; or phone (435) 259 -5121 at least three (3) working days prior to the meeting. Check our website for updates at: www.moabcity.org 1.1.1.Documents:2.3.4.5.5.1.Documents:6.6.1.6.2.6.3.Documents:6.4.6.5.7.8.8.1.Documents:8.2.Documents:8.3.Documents:9.9.1.10.10.1.Documents: 10.2. Documents: 10.3. Documents: 10.4. Documents: 10.5. Documents: 10.6. Documents: 11. 12. JUNE 22, 2021PRE-COUNCIL WORKSHOP: JOINT CITY COUNCIL/GRAND COUNTY COMMISSION WORKSHOP 6:00 P.M.REGULAR CITY COUNCIL MEETING 7:00 P.M.** THIS MEETING WILL BE HELD IN PERSON IN THE MOAB CITY COUNCIL CHAMBERS **MASKS ARE ENCOURAGED BUT NOT REQUIRED FOR THOSE WHO ARE VACCINATED. MASKS ARE REQUIRED FOR THOSE WHO ARE UNVACCINATED. SOCIAL DISTANCING REQUIRED.City Council Chambers217 East Center StreetMoab, Utah 84532Pre-Council Workshop - Joint Moab City Council/Grand County Commission Workshop - 6:00 pmMill Creek Community Collaborative Presentationmill creek community collaborativemcccrecommendationspresentation2021bb.pdfRegular City Council Meeting - 7:00 p.m.Call to Order and Pledge of AllegianceCitizens to Be HeardIf you do not plan to attend in person but would still like to submit written comments for the Citizens to Be Heard portion of the meeting, please fill out the form found here: https://bit.ly/citizenstobeheardYou must submit your comments by 7:00 PM on the date of the meeting. Please limit your comments to 400 words. Public HearingProposed Resolution 23 -2021: A Resolution Amending the Fiscal Year 2020 -2021 BudgetPublic Hearing agenda item summary - fy21 budget amendment.pdfresolution 23 -2021 fy21 budget amendment.pdfsupplemental information fy21 budget amendment.pdffy21 budget amendment proposal.pdfAdministrative ReportsCity Manager UpdatesWalnut Lane UpdatePublic Works Department Updates2020 city water report brochure.pdf4th of July Events UpdateSustainability UpdateMayor and Council ReportsApproval of MinutesJune 4, 2021, Special Meetingmin-cc -2021 -06 -04 draft.pdfJune 8, 2021, Regular Meetingmin-cc -2021 -06 -08 draft.pdfJune 11, 2021, Special Meetingmin-cc -2021 -06 -11 draft.pdfOld BusinessProperty Tax UpdateNew BusinessFiscal Year 2021 Fraud Risk Assessmentagenda item summary - fraud risk assessment.pdffy21 fraud risk assessment.pdfProposed Resolution 23 -2021: A Resolution Amending the Fiscal Year 2020 -2021 BudgetBriefing and possible actionagenda item summary - fy21 budget amendment.pdfresolution 23 -2021 fy21 budget amendment.pdfsupplemental information fy21 budget amendment.pdffy21 budget amendment proposal.pdfAward Fiscal Year 2021 Audit ContractBriefing and possible actionagenda item summary - award fy21 audit contract.pdfaudit rfp scoring matrix.pdfaycock, miles and associates.pdfhinton burdick proposal.pdflarson and co.pdfgilbert and stewart.pdfProposed Resolution 24 -2021: A Resolution Approving The Townhome Plat Application For The Thompson Townhomes, Property Located At 246 E 200 S, Moab UT 84532Briefing and possible actionthompson townhomes plat cc agenda summary 062221.pdfexhibit 1 draft resolution 24 -2021 thompson townhome plat 061021.pdfexhibit 2 vicinity map thompson townhome 061021.pdfexhibit 3 recorded county plat thompson townhomes 061021.pdfexhibit 4 draft survey plat thompson townhome 061021.pdfProposed Ordinance 2021 -13: An Ordinance Amending the Text of the Moab Municipal Code (MMC) to Add Regulation for Outdoor Dining by Amending Sections 17.21 C -2 Commercial Residential Zone, 17.24 C -3 Central Commercial Zone, 17.27 C -4 General Commercial Zone and 17.31 RC Resort Commercial Zone and by allowing consideration of parklets in the City Right -of-Way (ROW) by amending Section17.24 C -3 Central Commercial Zone. Associated definitions will be added to MMC Section 17.06 Definitions.Briefing and possible actionstaff report cc outdoor dining 6.22.2021.pdfexhibit a ordinance 2021 -13 revised 6.10.2021.pdfexhibit b restaurants map 5 -11 -2021 (1).pdfexhibit c public comments.pdf Matching Grant Request from Utah State University for a Visitor Use Study Briefing and possible action agenda summary usu visitor use study grant request.pdf cover letter from wayne freimund, usu moab.pdf moab visitor use study proposal.pdf Approval of Bills Against the City of Moab Adjournment Special Accommodations: In compliance with the Americans with Disabilities Act, individuals needing special accommodations during this meeting should notify the Recorder ’s Office at 217 East Center Street, Moab, Utah 84532; or phone (435) 259 -5121 at least three (3) working days prior to the meeting. Check our website for updates at: www.moabcity.org 1.1.1.Documents:2.3.4.5.5.1.Documents:6.6.1.6.2.6.3.Documents:6.4.6.5.7.8.8.1.Documents:8.2.Documents:8.3.Documents:9.9.1.10.10.1.Documents:10.2.Documents:10.3.Documents:10.4.Documents:10.5.Documents: 10.6. Documents: 11. 12. Mill Creek Community Collaborative Recommendations for Mill Creek Canyon 2021 Rim to Rim Restoration Challenges –Spring ‘20: 9 injuries in 9 days (Memorial Day) Memorial Day 2020 Photo credit Brian Murdock The Falls are the “Delicate Arch of Mill Creek” Challenges If anything the pressures being discussed since 2015 have become more intense over time. Challenges –Spring 2020: 9 injuries in 9 days (Memorial Day) Project kickoff Oct 2018 Site visit Nov. 2018 Situation assessment Vision & Goals Feb. 2019 Survey #1 Spring/Summer 2019 Analysis Definition of zones/conditions, Challenges/opportunities Fall/Winter 2019 Development of options/alternatives Winter 2020 Survey #2 Summer/Fall 2020 Discussions between BLM, City, County; Mayor’s focus groups 2015-18 RTCA application Working group on recommendations Winter 2021 MCCC consensus on recommendations Document finalization Presentation to joint City/County councils, BLM Spring 2021 Mill Creek Project Timeline Mill Creek Community Collaborative •City of Moab •Grand County •Bureau of Land Management •Grand County EMS •Grand County Search & Rescue •Grand County Active Transportation & Trails •Sand Flats Recreation Area •Moab Area Travel Council •Moab Valley Fire Department •SE Utah Health Department •Grand Conservation District •Grand & San Juan Watershed Coordinator •Rim to Rim Restoration •Moab Solutions •Ride With Respect •Mill Creek Village POA •Nearby property owners Project kickoff Oct 2018 Site visit Nov. 2018 Situation assessment Vision & Goals Feb. 2019 Survey #1 Spring/Summer 2019 Analysis Definition of zones/conditions, Challenges/opportunities Fall/Winter 2019 Development of options/alternatives Winter 2020 Survey #2 Summer/Fall 2020 Discussions between BLM, City, County; Mayor’s focus groups 2015-18 RTCA application Working group on recommendations Winter 2021 MCCC consensus on recommendations Document finalization Presentation to joint City/County councils, BLM Spring 2021 Mill Creek Project Timeline Collaboratively address impacts from increasing recreational use in Mill Creek Canyon by providing access to a quality experience for canyon visitors in a way that protects the natural and cultural resources of Moab’s backyard and addresses impacts to nearby neighborhoods. Mill Creek Vision L r Mill Creek Zones r • oll/Ye J.' 00 flmt Potato Salad Hill "% PowerdamTrailhead . ``' • Highland Access Navajo Ridge Access 1.111111/111111 -01%, Nib `r yr_».yam gar Legend * Access points Mill Creek Canyon Wilderness Study Area Draft Planning Boundary I.:roan Creek Zone Front Country Zone Middle Country Zone Baekcountry Zone Hidden Valley Road.* • 4- I Y. I • • p s_iir, {,x114,72}i I'1�� andih�?r Lt.a.re. Ym r. . ti • Ler .40 Project kickoff Oct 2018 Site visit Nov. 2018 Situation assessment Vision & Goals Feb. 2019 Survey #1 Spring/Summer 2019 Analysis Definition of zones/conditions, Challenges/opportunities Fall/Winter 2019 Development of options/alternatives Winter 2020 Survey #2 Summer/Fall 2020 Discussions between BLM, City, County; Mayor’s focus groups 2015-18 RTCA application Working group on recommendations Winter 2021 MCCC consensus on recommendations Document finalization Presentation to joint City/County councils, BLM Spring 2021 Mill Creek Project Timeline MCCC Outreach Efforts •2019 •Set up website •Set up FB page •Survey •LOTS of meetings •Articles in the paper What do you think is important about Mill Creek? #1 Riparian habitat/ wildlife #2 Beauty #3 Primitive, undeveloped nature What are your biggest concerns when it comes the canyon? #1 Too many people #2 Danger to the environment/resources #3 Social (unplanned) trails causing erosion/damage What do you like to do when you come to Mill Creek? #1 Enjoy solitude or quiet #2 Enjoy nature #3 (tie) Swim/get wet #3 (tie) Hike 2019 Mill Creek Survey How would you protect the values of the canyon and creek? 69%of responses involved limits to use, such as limiting daily access or establishing a fee system (many mentioned a free or reduced price for locals) 59%of responses gave suggestions for management actions such as better signage, patrols by volunteer stewards, or education about Leave No Trace principles MCCC Outreach Efforts •2020 •Developed management options •Expanded website content •Another more in-depth survey •Articles in the paper •Attended Market on Center to engage more residents 2020 Survey The survey presented 4 different management options as well as a suite of specific management actions and was presented along with updates to the website as a community meeting was impossible due to Covid. Around 400 people responded to the survey over the summer of 2020 A tally of the responses as well as detailed responses can be found on the MCCC website (https://moab84532.wixsite.com/mccc/2020-community-input-survey) There were some complaints that the survey was hard to navigate and answer. Covid complicated efforts to present the concepts to the community or provide other face to face meetings to do so. " I n f o r m a t i o n / S i g n a g e : " K i o s k w i t h i n f o r m a t i o n a t t r a i l h e a d a t P o w e r d a m " A c c e s s / T r a i l s : " T r a i l l i n k t h r o u g h n e w A b b e y S u b d i v i s i o n w i t h p e d e s t r i a n / b i k e t r a i l c o n n e c t i o n f r o m R o t a r y P a r k " B i k e r a c k s a t P o w e r d a m T r a i l h e a d " P o w e r d a m A r e a : " T o i l e t r e m a i n s ; n o t r a s h r e c e p t a c l e s o r o t h e r i n f r a s t r u c t u r e " P a r k i n g a t P o w e r d a m l o t u n p a v e d " P o t a t o S a l a d H i l l A r e a : " I n f o r m a l a n d l i m i t e d p a r k i n g " 4 W D f e a t u r e " P a r k i n g : " M a i n p a r k i n g a t P o w e r d a m " P a r k i n g l o t i s u n p a v e d , l a r g e l y u n d e l i n e a t e d " N o R V s o r t r a i l e r s a l l o w e d " F e e s : " N o f e e s " D o n a t i o n s a r e c u r r e n t l y a c c e p t a b l e ( S e e m o r e i n f o o n w e b s i t e b i t . l y / M i l l C r e e k C C ) O p t i o n A " I n f o r m a t i o n / S i g n a g e : " K i o s k w i t h i n f o a t a l l t r a i l h e a d s " W a y f i n d i n g s i g n s o n t r a i l t o w a t e r f a l l , p a r k i n g " E n c o u r a g e v i s i t o r s t o u s e a r e a s o f c r e e k i n t o w n " A c c e s s / T r a i l s : " T r a i l p a r a l l e l t o P o w e r h o u s e L a n e o n s o u t h s i d e " B r i d g e o v e r c r e e k t o c o n n e c t p a t h f r o m P o w e r d a m t o P o t a t o S a l a d H i l l , S a n d F l a t s " B L M p r o c e s s t o d e s i g n a t e a t r a i l i n t o c a n y o n " H a r d e n s o m e p a t h w a y s t o m a k e t h e m m o r e a c c e s s i b l e ( e . g . p a t h w a y t o d a m ) " P a r k o n C i t y p a r c e l w i t h v e h i c l e t u r n a r o u n d , i n f o , a n d s o m e p a r k i n g " P o w e r d a m A r e a : " U s e p a r k i n g a v a i l a b i l i t y a s a c o n t r o l " B e n c h e s a n d h a r d e n e d o r p a v e d p a t h s i n a r e a b e t w e e n p a r k i n g l o t a n d d a m " P o t a t o S a l a d H i l l A r e a : " F o r m a l i z e d a s a s e c o n d a r y p a r k i n g a r e a f o r o v e r f l o w " P a r k i n g " P o w e r d a m p a r k i n g p a v e d a n d s t r i p e d " S e c o n d a r y p a r k i n g a t P o t a t o S a l a d H i l l " P a r k i n g f o r a c c e s s v i a h i k i n g o r b i c y c l e a t o t h e r l o c a t i o n s s u c h a s R o t a r y P a r k ( S e e m o r e i n f o o n w e b s i t e b i t . l y / M i l l C r e e k C C ) O p t i o n B " I n f o r m a t i o n / S i g n a g e : " K i o s k w i t h i n f o a t a l l t r a i l h e a d s " W a y f i n d i n g s i g n s o n t r a i l t o w a t e r f a l l , p a r k i n g " I n f o r m a t i o n b o o t h s s t a f f e d d u r i n g b u s y s e a s o n s " A c c e s s / T r a i l s : " B r i d g e o v e r c r e e k t o c o n n e c t P o w e r d a m t o P S H " G a t e o n P o w e r h o u s e L a n e w i t h t u r n a r o u n d a r e a o n C i t y p a r c e l " P a v e d r o a d a n d p a r k i n g a c c e s s a t P o t a t o S a l a d H i l l " P o w e r d a m A r e a : " P a r k i n g a r e a a n d r o a d c l o s e d t o v e h i c l e s s p r i n g - f a l l ( S A R / E M S a c c e s s a l l o w e d ) " W a l k / b i k e o n l y s p r i n g - f a l l " P o t a t o S a l a d H i l l A r e a : " I m p r o v e t r a i l a c c e s s t o c r e e k " B i k e r a c k s , t o i l e t s , s h a d e , i n f o k i o s k a t p a r k i n g l o t . " P a r k i n g a n d t r a i l a c c e s s d e s i g n e d t o m i n i m i z e u s e r c o n f l i c t w i t h 4 w d f e a t u r e " P a r k i n g " P o t a t o S a l a d H i l l p a r k i n g p a v e d a n d d e l i n e a t e d " N O p a r k i n g a t P o w e r d a m s p r i n g - f a l l " F e e s " F e e s s i m i l a r t o S a n d F l a t s , w o r k f o r a n n u a l p a s s o p t i o n " F e e s t a t i o n o f f S a n d F l a t s R o a d ( S e e m o r e i n f o o n w e b s i t e b i t . l y / M i l l C r e e k C C ) O p t i o n C " I n f o r m a t i o n / S i g n a g e : " K i o s k w i t h i n f o a t a l l t r a i l h e a d s " W a y f i n d i n g s i g n s o n t r a i l t o w a t e r f a l l , p a r k i n g " A c c e s s / T r a i l s : " T r a i l p a r a l l e l t o P o w e r h o u s e L a n e o n s o u t h s i d e o f r o a d " B r i d g e o v e r c r e e k t o c o n n e c t P o w e r d a m t o P S H " P a v e p a t h w a y s a r o u n d p a r k i n g f o r a c c e s s i b i l i t y " P a v e P o w e r h o u s e L a n e a n d r o a d t o P o t a t o S a l a d H i l l " P o w e r d a m A r e a : " E s t a b l i s h p i c n i c z o n e w i t h a m e n i t i e s t o c o n c e n t r a t e u s e n e a r t h e p a r k i n g a r e a ( f l u s h t o i l e t s , w a t e r s t a t i o n s , t r a s h c a n s , p i c n i c t a b l e s , b e n c h e s , s h a d e s t r u c t u r e s ) " B e n c h e s a n d h a r d e n e d p a t h s b e t w e e n p a r k i n g & d a m " C i t y p a r c e l p a r k w i t h f e e b o o t h , t u r n a r o u n d , p a r k i n g " P o t a t o S a l a d H i l l A r e a : " I m p r o v e t r a i l a c c e s s t o c r e e k " B i k e r a c k s , t o i l e t s , s h a d e , i n f o k i o s k a t p a r k i n g l o t " R e d e v e l o p o l d l a n d f i l l i n t o c i t y p a r k w i t h p a r k i n g " P a r k i n g " P a r k i n g l o t a t P o w e r d a m e n l a r g e d , p a v e d , s t r i p e d " P o t a t o S a l a d H i l l p a r k i n g p a v e d a n d d e l i n e a t e d " F e e s " F e e s s i m i l a r t o S a n d F l a t s , w o r k f o r a n n u a l p a s s o p t i o n " F e e s t a t i o n s o n b o t h e n t r i e s ( S e e m o r e i n f o o n w e b s i t e b i t . l y / M i l l C r e e k C C ) O p t i o n D 2020 Survey There was equal disdain for continuing current management efforts which include some clean up and revegetation work in areas like the Powerdam but no other changes as there was for making infrastructure changes to accommodate much larger numbers of visitors. VISITOR NUMBERS CONTEXT The number of visitors using the Powerdam area to access the North Fork Falls area is comparable to other popular trailheads in the region. These other trailheads, however, have more room for expansion and are not located in or accessed through residential neighborhoods. In some cases visitor numbers are determined through trail counters. In others through vehicle numbers with an estimation of number of people per vehicle. Counters placed near Powerdam and Potato Salad Hill are often vandalized 0 20000 40000 60000 80000 100000 120000 140000 160000 Powerdam Grandstaff Corona Arch # of People in 2020 Project kickoff Oct 2018 Site visit Nov. 2018 Situation assessment Vision & Goals Feb. 2019 Survey #1 Spring/Summer 2019 Analysis Definition of zones/conditions, Challenges/opportunities Fall/Winter 2019 Development of options/alternatives Winter 2020 Survey #2 Summer/Fall 2020 Discussions between BLM, City, County; Mayor’s focus groups 2015-18 RTCA application Working group on recommendations Winter 2021 MCCC consensus on recommendations Document finalization Presentation to joint City/County councils, BLM Spring 2021 Mill Creek Project Timeline MCCC RECOMMENDATIONS •Riparian Corridor •Vegetation management •Erosion control •Trails and Signage •General trail recommendations •General sign recommendations •Back Country •Middle Country •General recommendations •Trail recommendations •Sign recommendations •Front Country •Connection to town •General recommendations •Trail recommendations •Sign and information recommendations •Powerdam Trailhead recommendations •Enforcement recommendations In order to provide guidance for land managers and agencies that can adapt in the future the recommendations include statements of intention in addition to specific suggestions. The MCCC found consensus on almost all topics except for the Powerdam Trailhead Area where the supermajority of the group agreed with a few members in disagreement. The perspective of the dissenting members is presented in the document in that section. MCCC RECOMMENDATIONS •Riparian Corridor •Vegetation management •Erosion control Intentions •Well marked designated trails system •Improve and regenerate native vegetation •Allow SAR and EMS access and improve signage to assist visitors in finding their way in the canyon •Work together to improve the condition of the riparian corridor Recommendations •DESIGNATE A TRAILS SYSTEM including •areas where trails need to be hardened; •determine the level of trail building required based on use levels; •identify locations for constructed erosion control structures •DEVELOP A LONG-TERM VEGETATION PLAN including •native and non-native plant distribution and •once a trail system is designated create a revegetation plan •include vegetation monitoring to guide future work. MCCC RECOMMENDATIONS •Trails and Signage •General trail recommendations •General sign recommendations Intentions •Well marked designated trails system •Improve and regenerate native vegetation & crusts where damaged by social trailing •Allow SAR and EMS access •Improve signage particularly in the front country •Protect archeological sites through information and trail rerouting Recommendations •DESIGNATE A TRAILS SYSTEM knowing that not all trails need to be signed •Trails will appear on BLM maps; •Complete environmental surveys and NEPA and create structure for consistent, legal and coordinated trails work; •SIGNAGE SHOULD include •Trailhead signs with consistent info about erosion, crusts, safety etc •Information so visitors understand how actions harm or help •Minimal use of signs in backcountry and middle country MCCC RECOMMENDATIONS •Back Country Monitoring use impacts should drive any actions in the Backcountry. •Increase in number of people using the area •Decrease in perceived solitude/quiet •Increase in social trails •Erosion increases (parking areas, streambank, trails) •Increase in damage to rock art, graffiti •Water quality degrades •New user-created access areas are popping up •Increase in camping activities Recommendations •DESIGNATE A TRAILS SYSTEM, as a lower priority than in other zones •No wayfinding signage in this zone •Trails may need maintenance, but are not heavily hardened •Monitor use impacts –if methods for this don’t exist, develop them •Map current use impacts and levels •Develop a monitoring plan with a timeline for repeated data collection The zone is characterized by an expectation for solitude or quiet, it is rare to see other people, except close to lower falls, graffiti is rare and SAR/EMS activity does occur in the backcountry from time to time. MCCC RECOMMENDATIONS •Middle Country Intentions •Protect existing vegetation and crusts •Provide safe parking •Allow EMS/SAR access •Prevent congestion in neighborhood areas near access points Recommendations •DESIGNATE A TRAILS SYSTEM and revisit old trail inventories from the 90s •Standardize trail work •Determine locations for critical signs for wayfinding •Coordinate with larger efforts in the area & work on a youth program •Monitor use impacts •SIGNAGE SHOULD •Be consistent with signage at trailheads & in other zones •Install a kiosk at each trailhead & wayfinding signs in key locations •Create a plan for the Highland trailhead and engage neighbors •Consider using more trail counters in Mid Country to help assess impacts •BEGIN TO MONITOR USE AT OTHER ACCESS POINTS Is a more experiential zone including various access points/trailheads in different areas from Highland, Navajo Heights, behind the Golf Course and Flat Pass. This is primarily BLM managed areas with interfaces at private lands at some trailheads MCCC RECOMMENDATIONS •Front Country •Connection to town •General recommendations •Trail recommendations •Sign and information recommendations •Powerdam Trailhead Recommendations •Enforcement recommendations The Front Country Zone is the most complex area of the canyon in terms of land ownership, uses, and opinions of how to address them, especially in the Powerdam Trailhead Area. The MCCC was unable to reach full consensus on some recommendations in this zone and opted to use majority voting to reach agreement on these recommendations. The majority of the group approved the recommendations included in this document either in a meeting (18 members) or by email. Two members either did not vote to approve or indicated that they would approve as long as their concerns were articulated here. Yellow text boxes in this section include concerns expressed by the two MCCC members who could not come to consensus. A destination focused area including heavily used BLM, County and City areas around Powerdam. This zone extends from the Powerdam Trailhead area (both sides of the creek) to the falls. VISITOR NUMBERS: Powerdam VERSUS PSH The BLM has used vehicle counters at Powerhouse Lane and PSH. At times over 17,000 vehicle trips are made to the Powerdam parking lot in a month (or around 573 vehicle trips a day). Access to the Potato Salad Hill side of the creek is currently rarely higher than 2,500 vehicles a month with a maximum of 3,256. It is rare PSH access road sees more than 80 vehicle trips a day, except in the spring season. The Sand Flats Road sees an average of 402 one way trips through the fee both a day –with spikes over 1000 a day in the spring months. Many user groups use the Powerhouse Lane access at the same time. MCCC RECOMMENDATIONS •Front Country •Connection to town Intentions •Provide well marked clear trails in designated locations to protect existing vegetation and crusts and facilitate plant regeneration •Provide safe parking with clear aces to Powerdam area, & to trail to N Fork Falls •Allow for SAR/EMS access when needed for rescues •Reduce congestion in neighborhood areas by improving bicycle and pedestrian access to the trailhead area •Reduce overflow parking in nearby neighborhoods and minimize spread of this and other impacts to other locations Recommendations Connect the Mill Creek Parkway to Sandflats in a way that separates bike and motorized vehicle traffic through both a bike lane on Sand Flats Road and designating a bicycle route up Powerhouse Lane and across the creek up the PSH access road. The MCCC supports efforts to implement a shuttle system with a stop at Powerhouse Lane. One MCCC member is concerned a bridge across the creek could damage the sensitive riparian area and may increase use levels in the canyon even more. A coordinated plan between City, County, and BLM is suggested. MCCC RECOMMENDATIONS •Front Country •General Recommendations Trail Recommendations •Prioritize archeological clearance so that a trails system can be designated in the front and middle country by the end of 2022. •Involve Trail Mix with trails work and stabilization to keep it consistent with other trail work in the region •Install trail counters and incorporate revegetation actions in areas off trail •Consider a bridge across Mill Creek in the Powerdam Area •Make sure beaver dams and flash floods are considered in all trail crossing areas MCCC RECOMMENDATIONS •Front Country •General Recommendations Sign Recommendations •Place wayfinding or directional signage in key locations to assist new hikers in finding the falls and parking areas •Place clear signage prohibiting bicycles off trail •Involve archeologists and create informational signs and addressing graffiti •Include signage on roadways in the City to assist motorists in finding the trailhead and Potato Salad Hill •Provide information about other locations with recreational access to water MCCC RECOMMENDATIONS •Front Country •Powerdam Trailhead Recommendations As the primary access to the trail to the N Fork Falls this area sees the highest visitor activity. Currently parking is on the south side of the creek primarily which creates overflows down the road and recently onto private land near Mill Creek Drive. This topic was the one area where the group did not manage to reach consensus on the recommendation to move the primary parking to PSH, although a supermajority of the group did agree with that recommendation. PRIMARY TRAILHEAD PARKING @ POTATO SALAD HILL •Both sides of the creek are important to consider in planning parking and access that allows for management actions that can limit use at appropriate levels for the canyon, minimize user group conflict and mitigate impacts on existing and future residential neighborhoods. •Access from PSH provides better opportunities for orientation due to its location above the Powerdam and trails PRIMARY TRAILHEAD PARKING @ POTATO SALAD HILL TRAFFIC FLOW •Powerhouse Lane is a small dead end residential road that is not designed for the thru traffic to the Powerdam. The new development in process between Mill Creek Drive and Powerdam will increase this pressure •Sand Flats Road, while heavily traveled at times, has always been a thoroughfare for recreation and mountain access and can be designed to handle larger traffic flows. Two MCCC members don’t agree that Sand Flats/Potato Salad Hill road is a better access route than Powerhouse Lane given the road types and proposed subdivisions that will impact each. A traffic assessment is needed for Sand Flats Road to determine capacity and what changes may be needed to accommodate future traffic. Any changes to old dump road to Potato Salad Hill need to be done in collaboration with County road engineers. MCCC RECOMMENDATIONS •Front Country •Enforcement •Coordinate law enforcement between the City, County and BLM as the group agreed without enforcement there is no way to change these behaviors. •County funding for a trail ambassador program coordinated with the BLM can begin to address some of the safety and resource concerns. The 2021 pilot program should also develop a long term outreach and monitoring program for the area •Monitoring use impacts in this zone should be part of the enforcement process. •User Fees A significant number of survey respondents in both surveys expressed more appetite for fees to access the canyon than anticipated, though there were those who were unhappy with that idea. A way of collecting fees that can allow locals a way to volunteer to have the fee waived was also suggested. The MCCC realizes that enforcement and active management costs money –and fees are seen as a means to raise some of those funds. •Use an “iron ranger” or QR code system for fee collection to park at Powerdam and Potato Salad Hill, and at any trailhead where fees may be deemed necessary. •Fees should be used at the trailhead and in the Canyon. Mill Creek Community Collaborative Recommendations for Mill Creek Canyon 2021 Questions? Rim to Rim Restoration Moab City Council Agenda Item Meeting Date: June 22, 2021 Title: Amendment of Fiscal Year 2020-2021 Annual Budget Presenter: Ben Billingsley, Finance Director Attachment(s): - Attachment 1: Resolution 23-2021, A Resolution Amending the Fiscal Year 2020-2021 Budget - Attachment 2: Supplemental information on line item adjustments - Attachment 3: Complete Fiscal Year 2020-2021 Budget Recommended Motion: I move to approve Resolution 23-2021 amending the Fiscal Year 2020-2021 Budget. Background/Summary: The Fiscal Year 2020-2021 budget was adopted on June 9, 2020, and amended one time previously on December 18, 2020 to allocate a portion of the CARES Act funding. There are various reasons for the budgetary amendment, please refer to the supplemental information for a narrative version of the need for the budgetary updates. 1 CITY OF MOAB RESOLUTION NO. 23-2021 A RESOLUTION AMENDING THE FISCAL YEAR 2020-2021 BUDGET The following findings describe the reasons for this resolution and explain its purpose. a. Pursuant to the Uniform Fiscal Procedures Act for Cities, the City of Moab is required to adopt an annual budget with regard to the finances of the city. b. The City has complied with the provisions of the Act in amending the budget by setting and conducting public hearings on such budget. Now therefore, the City of Moab resolves as follows: The Fiscal Year 2020-2021 Budget shall be amended by Fund as follows, with detailed amendments in Exhibit “A”: Fund Amounts to Amend Revenue Amounts to Amend Expenditure 10 - General Fund $2,202,042 $2,202,042 23 - Recreation Fund $898,811 $898,811 24 - Community Development Fund $152,605 $100,000 28 - Trails Fund $190,000 $190,000 30 - Housing Fund $6,663,608 $6,663,608 41 - Capital Projects Fund $524,676 $524,676 PASSED AND APPROVED by a majority of the City Council, this 22nd day of June, 2021. By:__________________________ _________________ Emily S. Niehaus, Mayor Date Attest: By:___________________________ ________________ Sommar Johnson, Recorder Date 2 Exhibit A General Fund 10-325-302 Revenue BUILDING PERMITS - COMMERCIAL ($90,000) 10-325-304 Revenue PLAN CHECK FEES ($15,000) 10-362-320 Revenue PARK RENTALS ($10,000) 10-362-330 Revenue FILM COMM - SPONSOR/DONATION $2,500 10-369-304 Revenue SUSTAINABILITY GRANTS AND DONA ($119,236) 10-390-340 Revenue GENERAL FUND BEG. BALANCE $1,433,778 10-395-399 Revenue Cares Act Funding $1,000,000 10-414-531 Expenditure Admin PROFESSIONAL/TECH. SERVI $60,000 10-416-551 Expenditure General INSURANCE $25,000 10-421-524 Expenditure Police OFFICE EXPENSE & SUPPLI $5,000 10-428-575 Expenditure Film Comm SPECIAL PROJECTS $2,500 10-460-584 Expenditure Com Contrib - GRAND COUNTY/4TH $10,000 10-480-871 Expenditure TRANSFER TO TRAILS FUND $190,000 10-480-886 Expenditure TRANSFER - RECREATION FUND $1,306,261 10-480-897 Expenditure TRANSFER TO CAPITAL PROJECTS $524,676 10-480-898 Expenditure TRANSFER TO COMM DEV FUND $78,605 Recreation Fund 23-335-362 Revenue CITY OF MOAB $1,306,261 23-345-339 Revenue ADULT SOCCER ($2,100) 23-345-340 Revenue VOLLEYBALL - ADULT COED ($1,900) 23-345-346 Revenue VOLLEYBALL - YOUTH SPRING ($1,000) 23-345-363 Revenue ADULT COED SOFTBALL ($3,400) 23-345-366 Revenue YOUTH/BASEBALL/SOFTBALL ($17,000) 23-345-369 Revenue SPRING YOUTH SOCCER ($3,000) 23-345-370 Revenue FALL YOUTH SOCCER ($2,500) 23-345-372 Revenue FOOT RACES ($2,900) 23-345-374 Revenue INDOOR SOCCER - YOUTH ($2,450) 23-345-375 Revenue ADULT BASKETBALL ($800) 23-345-376 Revenue JR JAZZ BASKETBALL ($5,400) 23-345-380 Revenue YOUTH VOLLEYBALL ($1,000) 23-345-383 Revenue YOUTH SPONSOR/BASEBALL ($12,000) 23-347-311 Revenue MRAC - FITNESS ADMISSIONS ($5,000) 23-347-312 Revenue MRAC - FITNESS MEMBERSHIPS ($30,000) 23-347-314 Revenue MRAC - SILVER SNEAKERS MEMBERS ($10,000) 23-347-317 Revenue MRAC - SHOWERS ($75,000) 23-347-320 Revenue MRAC - ADMISSIONS/AQUATIC ($100,000) 23-347-321 Revenue MRAC - ADMISSIONS/AQUAT & FITN ($10,000) 23-347-322 Revenue MRAC - RETAIL ($5,000) 23-347-323 Revenue MRAC - PROGRAM FEES/ AQUATIC ($20,000) 23-347-324 Revenue MRAC - PROGRAM FEES/FITNESS ($5,000) 23-347-325 Revenue MRAC - CHILD CARE FEES ($1,000) 23-347-326 Revenue MRAC - MEMBERSHIPS/AQUATIC ($16,000) 23-347-327 Revenue MRAC - MEMBERSHIPS/AQUAT & FIT ($55,000) 23-347-328 Revenue MRAC - RENTAL FEES ($5,000) 23-348-310 Revenue PROGRAM FEES ($10,000) 3 23-348-330 Revenue GRANTS AND DONATIONS $15,000 23-348-340 Revenue RENTAL FEES ($15,000) 23-348-350 Revenue SPECIAL EVENTS FEES ($5,000) 23-642-509 Expenditure Soccer INDOOR - YOUTH SOCCER ($1,095) 23-642-510 Expenditure Soccer WAGES SOCCER ($1,600) 23-648-503 Expenditure ADULT BASKETBALL ($400) 23-648-504 Expenditure JR JAZZ BASKETBALL ($2,200) 23-648-505 Expenditure JR. JAZZ REFEREE SERVICES ($3,040) 23-648-513 Expenditure Basketball EMPLOYEE BENEFITS ($407) 23-800-578 Expenditure MARC SPECIAL PROJECTS $15,000 23-950-552 Expenditure Recreation TRANSFER TO FUND BA $892,553 Community Development Fund 24-392-310 Revenue CONTRIBUTION FROM GENERAL FUND $78,605 24-392-324 Revenue CDGB $74,000 24-400-619 Expenditure CDBG PROJECT $100,000 Trails Fund 28-332-310 Revenue CONTRIBUTION FROM GENERAL FUND $190,000 28-400-590 Expenditure INCREASE IN FUND BALANCE $190,000 Housing Fund 30-361-365 Revenue Proceeds from Long Term Debt $6,400,000 30-362-301 Revenue Rent/Lease Income $68,000 30-395-350 Revenue HOUSING FUND BEG. BAL $195,608 30-464-510 Expenditure Salaries and Wages $28,000 30-464-513 Expenditure Benefits $26,000 30-464-522 Expenditure Development Costs $6,400,000 30-464-525 Expenditure Operation & Maintenance Costs $36,000 30-464-527 Expenditure O&M UTILITIES $40,000 30-464-560 Expenditure Transfer to Debt Service Fund $133,608 Capital Projects Fund 41-391-310 Revenue TRANSFER FROM GENERAL FUND $524,676 41-460-672 Expenditure MARC BUILDING IMPROVEMENTS $68,000 41-740-696 Expenditure IT - COMPUTER REPLACEMENT $5,000 41-740-697 Expenditure IT - OTHER EQUIPMENT $70,000 41-780-630 Expenditure ART IN PUBLIC PLACES 1% $10,000 41-780-644 Expenditure PARK IMPROVEMENTS $50,000 41-790-645 Expenditure USU SETASIDE $286,676 41-791-655 Expenditure POLICE VEHICLES $35,000 Fiscal Year 2020-2021 Amendment Supplemental Information Purpose: This document is intended to be a narrative guide to the budgetary amendment. Each line-item adjustment has been categorized into one of the causes for budgetary adjustment listed below: • Budgetary Omission – there were several items unintentionally omitted from the original budget adoption. • Impacts of COVID-19 – There were many unknowns related to the pandemic at the time the budget was adopted. • Unbudgeted Grant Revenue – Some grant revenues are not anticipated at the beginning of the year. These have also had a corresponding expenditure. • Accounting Errors – Several issues are related to errors in the accounting process. These typically do not represent an outflow of funds but must be accounted for correctly. • Miscellaneous Items – These are the line items that are unforeseen at the beginning of the year. • Fund Balance Contribution – The savings resulting in budgetary cuts related to the pandemic are not represented in this amendment. This therefore requires a General Fund contribution to make up the difference in adjustments. Each line-item adjustment will be represented below, grouped by category defined above. Revenue account names are identified in green. A negative amount on a revenue indicates a reduction to the revenue account. A negative amount to an expense account indicates a reduction to the budgeted expense. Budgetary Omission The entire Housing Fund was unintentionally omitted from the adopted budget: GL Code Type Account Title Adjustment Amount 30-361-365 Revenue Proceeds from Long Term Debt 6,400,000 30-362-301 Revenue Rent/Lease Income 68,000 30-395-350 Revenue HOUSING FUND BEG. BAL 195,608 30-464-510 Expenditure Salaries and Wages 28,000 30-464-513 Expenditure Benefits 26,000 30-464-522 Expenditure Development Costs 6,400,000 30-464-525 Expenditure Operation & Maintenance Costs 36,000 30-464-527 Expenditure O&M UTILITIES 40,000 30-464-560 Expenditure Transfer to Debt Service Fund 133,608 The ADA accessibility project was omitted from the budgetary process as well. This project was carryover from a prior year. This project was funded by $50k City contribution and $74k grant. GL Code Type Account Title Adjustment Amount 24-392-324 Revenue CDGB 74,000 24-400-619 Expenditure CDBG PROJECT 100,000 Impacts of COVID-19 The impact of the pandemic were seen in the building department and in recreation programs. GL Code Type Account Title Adjustment Amount 10-325-302 Revenue BUILDING PERMITS - COMMERCIAL (90,000) 10-325-304 Revenue PLAN CHECK FEES (15,000) 10-362-320 Revenue PARK RENTALS (10,000) 23-345-339 Revenue ADULT SOCCER (2,100) 23-345-340 Revenue VOLLEYBALL - ADULT COED (1,900) 23-345-346 Revenue VOLLEYBALL - YOUTH SPRING (1,000) 23-345-363 Revenue ADULT COED SOFTBALL (3,400) 23-345-366 Revenue YOUTH/BASEBALL/SOFTBALL (17,000) 23-345-369 Revenue SPRING YOUTH SOCCER (3,000) 23-345-370 Revenue FALL YOUTH SOCCER (2,500) 23-345-372 Revenue FOOT RACES (2,900) 23-345-374 Revenue INDOOR SOCCER - YOUTH (2,450) 23-345-375 Revenue ADULT BASKETBALL (800) 23-345-376 Revenue JR JAZZ BASKETBALL (5,400) 23-345-380 Revenue YOUTH VOLLEYBALL (1,000) 23-345-383 Revenue YOUTH SPONSOR/BASEBALL (12,000) 23-347-311 Revenue MRAC - FITNESS ADMISSIONS (5,000) 23-347-312 Revenue MRAC - FITNESS MEMBERSHIPS (30,000) 23-347-314 Revenue MRAC - SILVER SNEAKERS MEMBERS (10,000) 23-347-317 Revenue MRAC - SHOWERS (75,000) 23-347-320 Revenue MRAC - ADMISSIONS/AQUATIC (100,000) 23-347-321 Revenue MRAC - ADMISSIONS/AQUAT & FITN (10,000) 23-347-322 Revenue MRAC - RETAIL (5,000) 23-347-323 Revenue MRAC - PROGRAM FEES/ AQUATIC (20,000) 23-347-324 Revenue MRAC - PROGRAM FEES/FITNESS (5,000) 23-347-325 Revenue MRAC - CHILD CARE FEES (1,000) 23-347-326 Revenue MRAC - MEMBERSHIPS/AQUATIC (16,000) 23-347-327 Revenue MRAC - MEMBERSHIPS/AQUAT & FIT (55,000) 23-347-328 Revenue MRAC - RENTAL FEES (5,000) 23-348-310 Revenue PROGRAM FEES (10,000) 23-348-340 Revenue RENTAL FEES (15,000) 23-348-350 Revenue SPECIAL EVENTS FEES (5,000) 23-642-509 Expenditure Soccer INDOOR - YOUTH SOCCER (1,095) 23-642-510 Expenditure Soccer WAGES SOCCER (1,600) 23-648-503 Expenditure ADULT BASKETBALL (400) 23-648-504 Expenditure JR JAZZ BASKETBALL (2,200) 23-648-505 Expenditure JR. JAZZ REFEREE SERVICES (3,040) 23-648-513 Expenditure Basketball EMPLOYEE BENEFITS (407) However, the CARES funding acted as an offset to the revenue reduction: GL Code Type Account Title Adjustment Amount 10-395-399 Revenue Cares Act Funding 1,000,000 Unbudgeted Grant Revenue The Film Commission received a grant to host the Thelma and Louis anniversary event: GL Code Type Account Title Adjustment Amount 10-362-330 Revenue FILM COMM - SPONSOR/DONATION 2,500 10-428-575 Expenditure Film Comm SPECIAL PROJECTS 2,500 The Moab Arts and Recreation Center received a grant to renovate a portion of the building for coworking space for the community: GL Code Type Account Title Adjustment Amount 23-348-330 Revenue GRANTS AND DONATIONS 15,000 23-800-578 Expenditure MARC SPECIAL PROJECTS 15,000 Accounting Errors Several fund transfers that were budgeted in Fiscal Year 2019-2020 were not completed, resulting in some funds with negative fund balances. GL Code Type Account Title Adjustment Amount 10-480-871 Expenditure TRANSFER TO TRAILS FUND 190,000 28-332-310 Revenue CONTRIBUTION FROM GENERAL FUND 190,000 28-400-590 Expenditure INCREASE IN FUND BALANCE 190,000 10-480-897 Expenditure TRANSFER TO CAPITAL PROJECTS 524,676 41-391-310 Revenue TRANSFER FROM GENERAL FUND 524,676 10-480-898 Expenditure TRANSFER TO COMM DEV FUND 78,605 24-392-310 Revenue CONTRIBUTION FROM GENERAL FUND 78,605 The General Fund to Rec Center fund transfer consists not only of the transfer that should have taken place last year, but also the additional amount needed to subsidize the recreation program following the pandemic. The total General Fund subsidy for 2021 to $1.1 million. GL Code Type Account Title Adjustment Amount 10-480-886 Expenditure TRANSFER - RECREATION FUND 1,306,261 23-335-362 Revenue CITY OF MOAB 1,306,261 23-950-552 Expenditure Recreation TRANSFER TO FUND BA 892,553 The USU Road CIB loan/grant was an expenditure driven grant, meaning the usage of funds was project dependent, and the grant money is used last. Upon completion of the project, there was $286k balance in that account, which the CIB pulled back. To address this, we must recognize the unused grant dollars as an expense: GL Code Type Account Title Adjustment Amount 41-790-645 Expenditure USU SETASIDE 286,676 Miscellaneous Items As no budgeting process is perfect, these are the items that must be adjusted based on the actualities that occurred in the current fiscal year. GL Code Type Account Title Adjustment Amount 10-369-304 Revenue SUSTAINABILITY GRANTS AND DONA (119,236) 10-414-531 Expenditure Admin PROFESSIONAL/TECH. SERVI 60,000 10-416-551 Expenditure General INSURANCE 25,000 10-421-524 Expenditure Police OFFICE EXPENSE & SUPPLI 5,000 10-460-584 Expenditure Com Contrib - GRAND COUNTY/4TH 10,000 41-460-672 Expenditure MARC BUILDING IMPROVEMENTS 68,000 41-740-696 Expenditure IT - COMPUTER REPLACEMENT 5,000 41-740-697 Expenditure IT - OTHER EQUIPMENT 70,000 41-780-630 Expenditure ART IN PUBLIC PLACES 1% 10,000 41-780-644 Expenditure PARK IMPROVEMENTS 50,000 41-791-655 Expenditure POLICE VEHICLES 35,000 Fund Balance Contribution This amendment did not capture savings resulting from pandemic related budget cuts, which are currently estimated at $1.2 million, the fund balance contribution will be significantly less than this, if required at all. GL Code Type Account Title Adjustment Amount 10-390-340 Revenue GENERAL FUND BEG. BALANCE 1,433,778 City of Moab 7/1/2019 7/1/2020 7/1/2020 Fiscal Year 2020-2021 6/30/2020 6/30/2021 5/31/2021 Proposed Budget Amendment FY19-20 FY20-21 FY20-21 FY20-21 FY20-21 FY20-21 Account Name Actual Budget YTD Actual % of Actual Proposed Change Amended General Fund Taxes SALES & USE TAXES 2,081,465$ 2,485,880$ 2,362,910$ 95%2,485,880$ FRANCHISE TAXES 134,746$ 140,020$ 71,349$ 51%140,020$ HIGHWAY TAXES 779,590$ 902,640$ 695,634$ 77%902,640$ TRANSIENT ROOM TAXES 966,960$ 1,422,094$ 1,154,450$ 81%1,422,094$ RESORT COMMUNITY TAXES 4,196,253$ 4,631,612$ 4,765,926$ 103%4,631,612$ ENERGY TAXES 182,691$ 162,856$ 179,428$ 110%162,856$ TAXES DISTRIBUTION FEES (1,763)$ -$ -$ -$ RAP TAXES -$ -$ -$ -$ Total Taxes 8,339,942$ 9,745,102$ 9,229,697$ 95%-$ 9,745,102$ Licenses and Permits BEER LICENSES 590$ 600$ 90$ 15%600$ FLAT BUSINESS LICENSES 36,367$ 23,000$ 9,792$ 43%23,000$ SPECIAL EVENT LICENSES 4,612$ 4,000$ 9,096$ 227%4,000$ SIGN PERMITS 486$ 500$ 88$ 18%500$ BUILDING PERMITS - CITY 81,772$ 75,000$ 48,741$ 65%75,000$ BUILDING PERMITS - COMMERCIAL 151,245$ 150,000$ 57,829$ 39%(90,000)$ 60,000$ 1% BLDG PERMIT CHARGE 234$ 500$ 110$ 22%500$ PLAN CHECK FEES 42,066$ 60,000$ 40,984$ 68%(15,000)$ 45,000$ OUTSOURCED PLAN CHECK FEES -$ -$ -$ -$ CODE ENFORCEMENT FINES 2,750$ -$ 5,627$ -$ PLANNING & ZONING ALL OTHER FE 19,924$ 10,000$ 16,395$ 164%10,000$ ANNEXATION FEES 600$ -$ -$ -$ OTHER LICENSES & PERMITS 2,036$ -$ 305$ -$ PSafety - STATE LIQUOR FUND AL 26,403$ 28,000$ 28,173$ 101%28,000$ Total Licenses and Permits 369,086$ 351,600$ 217,230$ 62%(105,000)$ 246,600$ Charges for Services SPECIAL SERVICES BY CITY DEPTS 7,961$ 7,000$ 2,000$ 29%7,000$ SPECIAL EVENT SERVICES BY CITY 5,222$ 8,000$ -$ 0%8,000$ SPECIAL SERVICES BY ENGINEERIN 39,818$ 25,000$ 8,726$ 35%25,000$ SPECIAL SERVICES BY TREASURER -$ 18,600$ -$ 0%18,600$ RESTITUTION PAID -$ -$ -$ -$ GARBAGE BILLING / COLLECTION 78,355$ 84,000$ 64,185$ 76%84,000$ REFUSE COLLECTION CHARGES 1,232,473$ 1,200,000$ 994,750$ 83%1,200,000$ RECYLING COLLECTION CHARGES 72,807$ 60,000$ 79,564$ 133%60,000$ FILM COMM - SPECIAL EVENT FEES (5)$ -$ -$ -$ MRAC - FITNESS ADMISSIONS -$ -$ -$ -$ MRAC - FITNESS MEMBERSHIPS -$ -$ -$ -$ MRAC - CITY EMPLOYEES 162$ -$ -$ -$ MRAC - SILVER SNEAKERS MEMBERS -$ -$ -$ -$ MRAC - SWIM TEAM -$ -$ -$ -$ MRAC - AQUATIC SPORTS -$ -$ -$ -$ MRAC - SHOWERS -$ -$ -$ -$ MRAC - CASH OVER/SHORT -$ -$ -$ -$ MRAC - EMPLOYEE WELLNESS DISCO -$ -$ -$ -$ MRAC - ADMISSIONS/AQUATIC -$ -$ -$ -$ MRAC - ADMISSIONS/AQUAT & FITN -$ -$ -$ -$ MRAC - RETAIL 17$ -$ -$ -$ MRAC - PROGRAM FEES/ AQUATIC -$ -$ -$ -$ MRAC PRIVATE SWIM LESSONS -$ -$ -$ -$ MRAC - PROGRAM FEES/FITNESS -$ -$ -$ -$ MRAC - CHILD CARE FEES -$ -$ -$ -$ MRAC - MEMBERSHIPS/AQUATIC -$ -$ -$ -$ MRAC - MEMBERSHIPS/AQUAT & FIT -$ -$ -$ -$ MRAC - RENTAL FEES 34$ -$ -$ -$ MRAC - SPECIAL EVENT FEES -$ -$ -$ -$ PSafety - ANIMAL SHELTER FEES 6,015$ 8,500$ 3,855$ 45%8,500$ PSafety - ANIMAL SHELTER INTER 15,544$ 14,500$ 10,414$ 72%14,500$ PSafety - SECURITY SERVICES 1,305$ 2,000$ 8,758$ 438%2,000$ PSafety - SPECIAL EVENT SERVIC 8,580$ 8,000$ -$ 0%8,000$ PSafety - RECORDS FEES 1,301$ 1,000$ 980$ 98%1,000$ PSafety - WITNESS FEES 241$ 100$ 74$ 74%100$ PSafety - MISC STATE GRANTS 18,237$ 10,000$ 4,361$ 44%10,000$ PSafety - DONATIONS 1,500$ 2,000$ -$ 0%2,000$ PSafety - EVIDENCE/LOST & FOUN 93$ -$ 969$ -$ PSafety - VICTIM ADVOCATE GRAN 31,262$ 45,572$ 63,814$ 140%45,572$ RESTITUTION 21$ -$ 212$ -$ PSafety - FINES & PENALTIES 43,414$ 55,000$ 35,238$ 64%55,000$ PSafety - VICTIM ADVOCATE 9,750$ 11,400$ 4,940$ 43%11,400$ PSafety - SEIZED PROPERTY 185$ -$ 1,778$ -$ A/R 30-DAY PENALTIES -$ -$ -$ -$ Total Charges for Services 1,574,291$ 1,560,672$ 1,284,618$ 82%-$ 1,560,672$ Interest INTEREST INCOME 8,853$ -$ 4,342$ -$ INTEREST PTIF 49,622$ 20,000$ 18,415$ 92%20,000$ PROCEEDS FROM LT DEBT -$ -$ -$ -$ Total Interest 58,475$ 20,000$ 22,757$ 114%-$ 20,000$ Miscellaneous Revenue PARK RENTALS 13,479$ 18,000$ 7,410$ 41%(10,000)$ 8,000$ PARK DEPOSITS (100)$ -$ (330)$ -$ JAG GRANTS -$ -$ 771$ -$ FILM COMM - SPONSOR/DONATION 3,900$ 4,000$ 5,000$ 125%2,500$ 6,500$ FILM COMM - RETAIL SALES -$ -$ 274$ -$ FILM COMM - SPECIAL EVENT FEES 384$ -$ 149$ -$ FILM COM. - EQUIP RENTAL FEES 40$ 500$ 200$ 40%500$ FILM COM. - FILMING PERMIT -$ -$ -$ -$ SALE OF REAL/PERS. PROPERTY 7,778$ 5,000$ -$ 0%5,000$ INSURANCE REBATE 25$ -$ 130$ -$ EMPLOYEE MEDICAL CAFE RESIDUAL -$ -$ -$ -$ SIDEWALK PERMITS -$ -$ -$ -$ SALE OF MATERIALS & SUPPLIES -$ -$ -$ -$ OTHER 17,581$ -$ 18,157$ -$ DONATIONS -$ -$ -$ -$ REBATES 3,679$ -$ -$ -$ STUDENT OF THE MONTH DONATIONS -$ -$ -$ -$ SUSTAINABILITY GRANTS AND DONA 10,000$ 119,236$ -$ 0%(119,236)$ -$ SUSTAINABILITY EV CHARGING PRO 74$ -$ -$ -$ SUSTAINABILITY MONUMENT COST S 10,888$ 10,000$ -$ 0%10,000$ REAL ESTATE TRANSFER ASSESSMNT -$ -$ -$ -$ Unrealized gain/loss on bonds -$ -$ -$ -$ INSURANCE INCOME 852$ -$ -$ -$ HOMELAND SECURITY GRANT -$ -$ -$ -$ MISC STATE GRANTS -$ -$ -$ -$ SAN JUAN CO. CONTRIBUTION -$ 5,000$ -$ 0%5,000$ SAFETY GRANT -$ -$ -$ -$ Total Miscellaneous Revenue 68,580$ 161,736$ 31,761$ 20%(126,736)$ 35,000$ Contributions and Transfers GRAND COUNTY CONTRIBUTION 97,596$ 78,535$ -$ 0%78,535$ GCRSSD RECREATION CTR CONTRIBU -$ -$ -$ -$ PSafety - FORFEITURES -$ 3,000$ (1,776)$ -59%3,000$ PSafety - ANIMAL DEPOSITS NON-1,360$ 1,000$ 1,325$ 133%1,000$ ALLOWANCE ON DOUBTFUL ACCOUNTS -$ -$ -$ -$ PSafety - ANIMAL SHELT-RESALE -$ -$ -$ -$ PSafety - ANIMAL SHELTER SALES 4,499$ -$ -$ -$ OVERHEAD PAID FROM STORM WATER 84,186$ 84,186$ 77,171$ 92%84,186$ OVERHEAD PAID FROM SEWER FUND 378,837$ 378,837$ 347,267$ 92%378,837$ OVERHEAD PAID FROM CUL WATER F 391,747$ 391,747$ 359,101$ 92%391,747$ GENERAL FUND BEG. BALANCE -$ -$ -$ 1,433,778$ 1,433,778$ CARRYOVER TRANSFER FROM BEG FB -$ -$ -$ -$ TRANSFER FROM OTHER FUNDS -$ -$ -$ -$ Cares Act Funding 156,710$ -$ 1,011,271$ 1,000,000$ 1,000,000$ Total Contributions and Transfers 1,114,935$ 937,305$ 1,794,359$ 191%2,433,778$ 3,371,083$ Total Revenue 11,525,308$ 12,776,415$ 12,580,423$ 98% 2,202,042$ 14,978,457$ Human Resources Human Resources SALARIES & WAG 180,793$ 155,954$ 150,123$ 96%155,954$ Human Resources EMPLOYEE BENEF 97,673$ 103,773$ 79,459$ 77%103,773$ Human Resources OVERTIME -$ 4,500$ 720$ 16%4,500$ Human Resources UNEMPLOYMENT -$ -$ -$ -$ Human Resources SUBSCRIPTIONS 2,407$ 1,128$ 2,696$ 239%1,128$ Human Resources PUBLIC NOTICES 3,485$ 4,000$ 1,269$ 32%4,000$ Human Resources TRAVEL\FOOD 2,400$ 1,000$ -$ 0%1,000$ HR OFFICE EXPENSE & SUPPLIES 5,028$ 4,000$ 521$ 13%4,000$ Human Resources EQUIP./SUPPLIE -$ -$ -$ -$ Human Resources TELEPHONE 479$ 480$ 366$ 76%480$ HR RENT OF PROPERTY OR EQUIPME -$ -$ -$ -$ Human Resources PROF & TECH. S 87,275$ 55,000$ 26,878$ 49%55,000$ Human Resources EDUCATION 2,880$ 2,000$ 401$ 20%2,000$ Human Resources OTHER 317$ 1,000$ 13$ 1%1,000$ Human Resources SPECIAL DEPT S 645$ 3,054$ 3,076$ 101%3,054$ Human Resources COPIER SUPPLIE 3,512$ 4,400$ 2,837$ 64%4,400$ Human Resources INSURANCE -$ -$ -$ -$ Human Resources MACHINERY & EQ -$ -$ -$ -$ Total Human Resources 386,893$ 340,289$ 268,360$ 79%-$ 340,289$ Executive Exec SALARIES & WAGES 113,459$ 194,871$ 144,948$ 74%194,871$ Exec EMPLOYEE BENEFITS 16,670$ 30,579$ 27,853$ 91%30,579$ Exec UNEMPLOYMENT -$ -$ -$ -$ Exec SUBSCRIPTIONS & MEMBERSHI 2,536$ 8,500$ 14,067$ 165%8,500$ Exec PUBLIC NOTICES -$ 250$ -$ 0%250$ Exec TRAVEL\FOOD 12,403$ 7,000$ 3,224$ 46%7,000$ Exec OFFICE EXPENSE & SUPPLIES -$ 2,100$ -$ 0%2,100$ Exec EQUIP/SUPPLIES & MAINTENA -$ -$ -$ -$ Exec BLDG/GRDS SUPPL & MAINT -$ 1,000$ -$ 0%1,000$ Exec TELEPHONE -$ 2,900$ -$ 0%2,900$ Exec MONTHLY FUEL - GASCARD 334$ 500$ 29$ 6%500$ Exec PROFESSIONAL/TECHNICAL SE 129$ -$ 25$ -$ Exec EDUCATION 1,841$ 1,000$ 149$ 15%1,000$ Exec OTHER -$ 600$ -$ 0%600$ Exec SPECIAL DEPARTMENTAL SUPP 129$ 2,400$ 359$ 15%2,400$ Exec MACHINERY & EQUIPMENT -$ -$ -$ -$ Total Executive 147,502$ 251,700$ 190,653$ 76%-$ 251,700$ Administrative Admin SALARIES & WAGES 427,051$ 409,513$ 357,477$ 87%409,513$ Admin EMPLOYEE BENEFITS 170,852$ 194,962$ 183,862$ 94%194,962$ Admin OVERTIME -$ 1,000$ -$ 0%1,000$ Admin UNEMPLOYMENT -$ -$ 11,606$ -$ Admin EMPLOYEE BONUS PROGRAM 9,173$ -$ -$ -$ Admin SUBSCRIPTIONS & MEMBERSH 8,016$ 12,470$ 3,548$ 28%12,470$ Admin PUBLIC NOTICES 22,426$ 35,300$ 20,159$ 57%35,300$ Admin TRAVEL\FOOD 9,040$ 18,400$ 5,931$ 32%18,400$ Admin OFFICE EXPENSE & SUPPLIE 11,383$ 11,560$ 2,418$ 21%11,560$ Admin EQUIP/SUPPLIES & MAINTEN 4,060$ 1,500$ 181$ 12%1,500$ Admin TELEPHONE 2,435$ 2,500$ 2,610$ 104%2,500$ Admin MONTHLY FUEL - GASCARD 427$ -$ -$ -$ Admin PROFESSIONAL/TECH. SERVI 107,141$ 12,000$ 59,789$ 498%60,000$ 72,000$ Admin EDUCATION 7,860$ 11,000$ 2,050$ 19%11,000$ Admin OTHER 308$ 10,000$ 10,151$ 102%10,000$ Admin SPECIAL DEPARTMENTAL SUP 2,665$ 2,300$ 3,165$ 138%2,300$ Admin SUSTAINABILITY PROJECTS -$ -$ -$ -$ Admin MACHINERY & EQUIPMENT -$ -$ -$ -$ Admin GRANT EXPENSES -$ 200,500$ 205,617$ 103%200,500$ Total Administrative 782,838$ 923,005$ 868,565$ 94%60,000$ 983,005$ Recorder Recorder SALARIES & WAGES 193,069$ 167,631$ 129,854$ 77%167,631$ Recorder EMPLOYEE BENEFITS 112,440$ 127,337$ 81,792$ 64%127,337$ Recorder OVERTIME -$ 1,000$ -$ 0%1,000$ Recorder UNEMPLOYMENT -$ -$ 256$ -$ Recorder SUBSCRIPTIONS/MEMBERS 5,360$ 3,150$ 1,576$ 50%3,150$ Recorder PUBLIC NOTICES 6,926$ 7,500$ 5,608$ 75%7,500$ Recorder TRAVEL\FOOD 271$ 3,400$ -$ 0%3,400$ Recorder OFFICE EXPENSE & SUPP 4,372$ 4,000$ 3,213$ 80%4,000$ Recorder EQUIP./SUPPLIES & MAI -$ -$ -$ -$ Recorder TELEPHONE 790$ 480$ 641$ 134%480$ Recorder PROFESSIONAL & TECH. 18,705$ 25,200$ 16,915$ 67%25,200$ Recorder EDUCATION 3,247$ 2,600$ 700$ 27%2,600$ Recorder OTHER -$ 100$ -$ 0%100$ Recorder SPECIAL DEPARTMENTAL 933$ 1,700$ 1,037$ 61%1,700$ Recorder COPIER SUPPLIES 4,364$ 5,300$ 2,884$ 54%5,300$ Recorder MACHINERY & EQUIPMENT -$ -$ -$ -$ LEASE PRINCIPAL -$ -$ -$ -$ LEASE INTEREST -$ -$ -$ -$ Total Recorder 350,477$ 349,398$ 244,475$ 70%-$ 349,398$ General General SALARIES & WAGES -$ -$ -$ -$ General SALARY DIFFERENTIAL (S -$ -$ -$ -$ General EMPLOYEE BENEFITS -$ -$ 8,490$ -$ General UNEMPLOYMENT -$ -$ -$ -$ General SUBSCRIPTIONS & MEMBER -$ -$ -$ -$ General PUBLIC NOTICES -$ -$ -$ -$ General TRAVEL/FOOD -$ -$ -$ -$ General OFFICE EXPENSE & SUPPL 3,380$ -$ 2,683$ -$ General EQUIP./SUPPLIES & MAIN -$ -$ -$ -$ General BLDG/GRDS- SUPPL & MAI -$ -$ -$ -$ General UTILITIES 36,033$ 41,000$ 36,628$ 89%41,000$ General TELEPHONE/INTERNET 49,068$ 41,000$ 46,084$ 112%41,000$ General RENT OF PROPERTY OR EQ 2,982$ -$ 2,168$ -$ General MONTHLY FUEL - GASCARD -$ -$ -$ -$ General PROFESSIONAL & TECHNIC -$ -$ -$ -$ General OTHER -$ -$ -$ -$ General SPECIAL DEPARTMENTAL S -$ -$ -$ -$ General INSURANCE 132,755$ 141,000$ 164,441$ 117%25,000$ 166,000$ General MACHINERY & EQUIPMENT -$ -$ -$ -$ Total General 224,218$ 223,000$ 260,494$ 117%25,000$ 248,000$ Elections Election PUBLIC NOTICES 2,724$ -$ -$ -$ Election TRAVEL -$ -$ -$ -$ Election RENTAL - VOTING POLLS -$ -$ -$ -$ Election PROFESSIONAL/TECH - P 7,144$ -$ -$ -$ Election PROFESSIONAL/TECH - G 6,015$ -$ -$ -$ Election EDUCATION - INITIATIV -$ -$ -$ -$ Election EDUCATION - PRIMARY/G -$ -$ -$ -$ Election PRINTING EXPENSES -$ -$ -$ -$ Election ELECTION DINNERS - PR -$ -$ -$ -$ Election ELECTION DINNERS - GE 98$ -$ -$ -$ Election SPECIAL DEPT'L - PRIM -$ -$ -$ -$ Election SPECIAL DEPT'L - GENE -$ -$ -$ -$ Election MACHINERY & EQUIPMENT -$ -$ -$ -$ Total Election 15,982$ -$ -$ -$ -$ Planning Planning SALARIES & WAGES 275,268$ 305,950$ 274,217$ 90%305,950$ Planning EMPLOYEE BENEFITS 132,764$ 185,342$ 158,180$ 85%185,342$ Planning OVERTIME 2,583$ 5,000$ -$ 0%5,000$ Planning UNEMPLOYMENT -$ -$ 466$ -$ Planning SUBSCRIPTIONS & MEMBE 6,743$ 5,400$ 5,950$ 110%5,400$ Planning PUBLIC NOTICES 315$ -$ -$ -$ Planning TRAVEL 4,066$ 6,500$ -$ 0%6,500$ Planning OFFICE EXPENSE & SUPP 6,219$ 7,100$ 2,912$ 41%7,100$ Planning EQUIPMENT-SUPPL. & MA -$ -$ -$ -$ Planning TELEPHONE 260$ 960$ 1,378$ 144%960$ Planning RENTAL 3,159$ 3,160$ 2,896$ 92%3,160$ Planning MONTHLY FUEL - GASCAR 627$ 900$ -$ 0%900$ Planning PROFESSIONAL & TECH. 20,968$ 76,500$ 10,187$ 13%76,500$ Planning EDUCATION 3,075$ 6,000$ -$ 0%6,000$ Planning OTHER 385$ 400$ 112$ 28%400$ Planning ABATEMENT -$ -$ 4,920$ -$ Planning SPECIAL DEPARTMENTAL -$ 1,102$ 3,605$ 327%1,102$ Planning MACHINERY & EQUIPMENT -$ -$ -$ -$ Total Planning 456,432$ 604,314$ 464,823$ 77%-$ 604,314$ Engineer Engineer SALARIES & WAGES 365,023$ 265,103$ 276,185$ 104%265,103$ Engineer BENEFITS 191,040$ 162,056$ 165,292$ 102%162,056$ Engineer OVERTIME 7$ 500$ 98$ 20%500$ Engineer UNEMPLOYMENT -$ -$ 653$ -$ Engineer SUBSCRIPTIONS & MEMBE 7,844$ 7,675$ 6,817$ 89%7,675$ Engineer PUBLIC NOTICES -$ -$ -$ -$ Engineer TRAVEL 263$ 1,600$ -$ 0%1,600$ Engineer OFFICE EXPENSE & SUPP 4,306$ 5,300$ 2,816$ 53%5,300$ Engineer EQUIP/SUPPLIES & MAIN 567$ 1,000$ 691$ 69%1,000$ Engineer TELEPHONE 787$ 1,800$ 406$ 23%1,800$ Engineer MONTHLY FUEL - GASCAR 1,425$ 2,000$ 10,909$ 545%2,000$ Engineer PROFESSIONAL & TECH. 18,722$ 20,000$ (12,227)$ -61%20,000$ Engineer PLAN REVIEW SERVICES 20,561$ 12,000$ 9,857$ 82%12,000$ Engineer EDUCATION 1,553$ 1,500$ 3,274$ 218%1,500$ Engineer OTHER 133$ 200$ 5$ 3%200$ Engineer SPECIAL DEPARTMENTAL 455$ -$ 1,508$ -$ Engineer MACHINERY & EQUIPMENT -$ -$ -$ -$ Total Engineer 612,686$ 480,734$ 466,283$ 97%-$ 480,734$ Finance Finance SALARIES & WAGES 309,899$ 275,457$ 224,666$ 82%275,457$ Finance EMPLOYEE BENEFITS 154,422$ 196,931$ 139,755$ 71%196,931$ Finance OVERTIME -$ 1,000$ -$ 0%1,000$ Finance UNEMPLOYMENT -$ -$ -$ -$ Finance SUBSCRIPTIONS & MEMBER 3,683$ 4,360$ 3,090$ 71%4,360$ Finance TRAVEL 980$ 5,500$ -$ 0%5,500$ Finance OFFICE EXPENSE & SUPPL 16,607$ 11,300$ 11,105$ 98%11,300$ Finance EQUIPMENT SUPPL. & MAI -$ 3,276$ 1,855$ 57%3,276$ Finance TELEPHONE 672$ -$ 897$ -$ Finance PROFESSIONAL & TECH. S 9,045$ 10,750$ 10,800$ 100%10,750$ Finance EDUCATION 1,591$ 3,500$ 598$ 17%3,500$ Finance OTHER 0$ -$ -$ -$ Finance BANK HANDLING CHARGES 32,921$ 30,000$ 17,247$ 57%30,000$ Finance SPECIAL DEPARTMENTAL S 3,222$ 2,900$ 1,819$ 63%2,900$ Finance INSURANCE 1,170$ 1,750$ -$ 0%1,750$ Finance CASH OVER & SHORT (1)$ -$ -$ -$ Finance MACHINERY & EQUIPMENT -$ -$ -$ -$ Total Finance 534,211$ 546,724$ 411,832$ 75%-$ 546,724$ Police Police SALARIES & WAGES 1,394,360$ 1,163,982$ 1,098,522$ 94%1,163,982$ Police MOVIE\SECURITY WAGES 4,373$ -$ 7,173$ -$ Police EMPLOYEE BENEFITS 839,050$ 929,588$ 792,337$ 85%929,588$ Police OTHER BENEFITS- U/ALLOW 18,080$ 18,720$ 17,840$ 95%18,720$ Police OVERTIME 55,476$ 68,563$ 29,802$ 43%68,563$ Police UNEMPLOYMENT -$ -$ 847$ -$ Police OFFICER EQUIP/PAYROLL D (22)$ -$ -$ -$ Police SUBSCRIPTIONS & MEMBERS 19,736$ 30,238$ 20,188$ 67%30,238$ Police PUBLIC NOTICES -$ -$ -$ -$ Police TRAVEL\FOOD 21,001$ 27,462$ 7,724$ 28%27,462$ Police OFFICE EXPENSE & SUPPLI 10,717$ 8,500$ 4,226$ 50%5,000$ 13,500$ Police EQUIPMENT-SUPPL. & MAIN 77,046$ 39,996$ 50,780$ 127%39,996$ Police BLDG/GRDS-SUPPL. & MAIN -$ 10,000$ -$ 0%10,000$ Police TELEPHONE 17,122$ 26,592$ 13,454$ 51%26,592$ Police RENT OF PROPERTY OR EQU 5,940$ 7,704$ 6,359$ 83%7,704$ Police MONTHLY FUEL - GASCARD 46,064$ 58,173$ 29,854$ 51%58,173$ Police PROFESSIONAL & TECH. SE 2,825$ 4,000$ 7,318$ 183%4,000$ Police EDUCATION 16,537$ 23,000$ 8,122$ 35%23,000$ Police OTHER -$ -$ -$ -$ Police DISPATCH SERVICES 117,018$ 109,868$ 115,981$ 106%109,868$ Police DRUG ENFORCEMENT -$ -$ -$ -$ Police SPECIAL DEPARTMENTAL SU 25,791$ 23,619$ 5,271$ 22%23,619$ Police COMMUNITY OUTREACH -$ -$ -$ -$ Police VEST REPLACEMENT 3,415$ 8,000$ -$ 0%8,000$ Police INITIAL UNIFORM GEAR 555$ 5,386$ 1,958$ 36%5,386$ Police OVERTIME - Movie -$ -$ -$ -$ Police OVERTIME - Narcotics -$ -$ -$ -$ Police OVERTIME - Special Even -$ -$ -$ -$ Police Lease payments -$ -$ -$ -$ Police SPECIAL EVENTS -$ -$ -$ -$ Police SCHOOL EQUIP/ SUPPLIES 2,321$ 2,000$ -$ 0%2,000$ Police MACHINERY & EQUIPMENT 44,822$ -$ 67,785$ -$ Police JAG GRANT EXPENSES -$ -$ 2,621$ -$ LEASE PRINCIPAL -$ -$ -$ -$ LEASE INTEREST -$ -$ -$ -$ Total Police 2,722,226$ 2,565,391$ 2,288,161$ 89%5,000$ 2,570,391$ Attorney Attorney SALARIES & WAGES 90,000$ 132,340$ 122,160$ 92%132,340$ Attorney BENEFITS 31,969$ 56,372$ 46,539$ 83%56,372$ Attorney UNEMPLOYMENT -$ -$ -$ -$ Attorney SUBSCRIPTIONS & MEMBE -$ 2,000$ 1,036$ 52%2,000$ Attorney TRAVEL\FOOD -$ 1,000$ -$ 0%1,000$ Attorney OFFICE EXPENSE & SUPP -$ 100$ 418$ 418%100$ Attorney PROFESSIONAL & TECH. 85,607$ 40,000$ 17,181$ 43%40,000$ Attorney PUBLIC DEFENDER 24,000$ 24,000$ 22,000$ 92%24,000$ Attorney PROSECUTION SERVICES 36,000$ 37,000$ 34,212$ 92%37,000$ Attorney EDUCATION -$ -$ -$ -$ Attorney SPECIAL DEPARTMENTAL -$ -$ -$ -$ Total Attorney 267,576$ 292,812$ 243,545$ 83%-$ 292,812$ Victim's Advocate Victims's Advocate SALARIES & 49,911$ 51,030$ 53,152$ 104%51,030$ Victims's Advocate EMPLOYEE BE 21,998$ 24,741$ 26,109$ 106%24,741$ Victims's Advocate OTHER BENEF -$ -$ -$ -$ Victims's Advocate OVERTIME 86$ 500$ -$ 0%500$ Victim's Adv UNEMPLOYEMENT -$ -$ -$ -$ Victims's Adv SUBSCRIPTIONS/ME -$ -$ -$ -$ Victims's Advocate TRAVEL -$ 873$ -$ 0%873$ Victims's Advocate OFFICE SUPP 2,198$ 1,470$ 1,463$ 100%1,470$ Victims's Advocate EQUIP/SUPPL 21$ -$ -$ -$ Victims's Advocate TELEPHONE 447$ -$ 547$ -$ Victims Advocate MONTHLY FUEL 1,559$ -$ 585$ -$ Victims's Advocate PROF/TECH S -$ -$ -$ -$ Victims's Advocate EDUCATION 171$ 1,330$ -$ 0%1,330$ Victims's Advocate OTHER 2,734$ 3,450$ 2,180$ 63%3,450$ Victims's Advocate SPECIAL DEP -$ -$ -$ -$ Victims's Advocate LEASE PAYME -$ -$ -$ -$ Victims's Advocate FORFEITURES -$ -$ -$ -$ Victims's Advocate MACHINERY &-$ 400$ -$ 0%400$ Total Victims Advocate 79,125$ 83,794$ 84,035$ 100%-$ 83,794$ Inspection Inspection SALARIES & WAGES 82,661$ 76,861$ 75,108$ 98%76,861$ Inspection BENEFITS 51,820$ 55,100$ 57,112$ 104%55,100$ Inspection OVERTIME 8,417$ 13,000$ 11,002$ 85%13,000$ Inspection UNEMPLOYMENT -$ -$ -$ -$ Inspection SUBSCRIPTIONS & MEM 544$ 2,200$ 704$ 32%2,200$ Inspection PUBLIC NOTICES -$ -$ -$ -$ Inspection TRAVEL 650$ 1,500$ -$ 0%1,500$ Inspection OFFICE EXPENSE & SU 625$ 750$ 127$ 17%750$ Inspection TELEPHONE 1,016$ 1,100$ 911$ 83%1,100$ Inspection MONTHLY FUEL 82$ 1,000$ 360$ 36%1,000$ Inspection PROFESSIONAL & TECH 23,306$ 15,000$ 23,732$ 158%15,000$ Inspection EDUCATION 332$ 1,500$ 264$ 18%1,500$ Inspection SPECIAL DEPARTMENTA 607$ 2,915$ 850$ 29%2,915$ Inspection EQUIPMENT -$ -$ -$ -$ Total Inspection 170,061$ 170,926$ 170,170$ 100%-$ 170,926$ Beer Tax Beer Tax SALARIES & WAGES 1,347$ -$ -$ -$ Beer Tax EMPLOYEE BENEFITS 606$ -$ -$ -$ Beer Tax OVERTIME 328$ -$ -$ -$ Beer Tax UNEMPLOYMENT -$ -$ -$ -$ Beer Tax PROFESSIONAL & TECH. -$ -$ -$ -$ Beer Tax SPECIAL DEPARTMENTAL -$ -$ -$ -$ Beer Tax EQUIPMENT 23,859$ 26,403$ 19,176$ 73%26,403$ Total Beer Tax 26,140$ 26,403$ 19,176$ 73%-$ 26,403$ Animal Control Animal Ctl SALARIES & WAGES 158,288$ 148,897$ 156,047$ 105%148,897$ Animal Ctl SUPERVISOR PAY -$ -$ -$ -$ Animal Ctl EMPLOYEE BENEFITS 102,378$ 113,502$ 111,234$ 98%113,502$ Animal Ctl OTHER BENEFIT - U/A -$ 4,089$ -$ 0%4,089$ Animal Ctl OVERTIME 11,504$ 11,500$ 8,195$ 71%11,500$ Animal Ctl UNEMPLOYMENT -$ -$ -$ -$ Animal Ctl SUBSCRIPTIONS & MEM 25$ 660$ -$ 0%660$ Animal Ctl TRAVEL\FOOD 3,675$ 5,000$ 110$ 2%5,000$ Animal Ctl OFFICE EXPENSE & SU -$ -$ (18)$ -$ Animal Ctl EQUIP-SUPPL.&MAINT 6,260$ 10,000$ 1,187$ 12%10,000$ Animal Ctl UTILITIES 9,148$ 12,000$ 7,952$ 66%12,000$ Animal Ctl TELEPHONE 4,107$ 4,236$ 3,361$ 79%4,236$ Animal Ctl MONTHLY FUEL - GASC 5,121$ 6,290$ 2,771$ 44%6,290$ Animal Ctl PROFESSIONAL & TECH -$ 1,000$ -$ 0%1,000$ Animal Ctl EDUCATION 1,364$ 1,969$ 50$ 3%1,969$ Animal Ctl OTHER -$ 500$ -$ 0%500$ Animal Ctl SPECIAL DEPARTMENTA (1,025)$ 7,590$ 376$ 5%7,590$ Animal Ctl GRANT EXPENSES 3,533$ -$ 5,794$ -$ Animal Ctl Lease payments -$ -$ -$ -$ Animal Ctl MACHINERY & EQUIPME -$ -$ -$ -$ Total Animal Control 304,378$ 327,233$ 297,061$ 91%-$ 327,233$ Animal Shelter Animal Shltr SALARIES & WAGES -$ -$ -$ -$ Animal Shltr EMPLOYEE BENEFITS -$ -$ -$ -$ Animal Shltr OTHER BENEFITS -$ -$ -$ -$ Animal Shltr OVERTIME -$ -$ -$ -$ Animal Shltr UNEMPLOYMENT -$ -$ -$ -$ Animal Shltr PUBLIC NOTICES -$ -$ -$ -$ Animal Shltr OFFICE EXPENSE & -$ -$ -$ -$ Animal Shltr EQUIP/SUPPL&MAINT -$ -$ -$ -$ Animal Shltr BLDG/GRDS-SUPPLIE -$ -$ -$ -$ Animal Shltr UTILITIES -$ -$ -$ -$ Animal Shltr TELEPHONE -$ -$ -$ -$ Animal Shltr MONTHLY FUEL - GA -$ -$ -$ -$ Animal Shltr PRO/TECH SERVICE -$ -$ -$ -$ Animal Shltr EDUCATION -$ -$ -$ -$ Animal Shltr OTHER -$ -$ -$ -$ Animal Shltr DEPT SUPPLIES -$ -$ -$ -$ Animal Shltr Lease payments -$ -$ -$ -$ Animal Shltr MACHINERY & EQUIP -$ -$ -$ -$ Total Animal Shelter -$ -$ -$ -$ -$ Film Commission Film Comm SALARIES & WAGES 91,418$ 61,026$ 60,025$ 98%61,026$ Film Comm EMPLOYEE BENEFITS 31,012$ 30,119$ 30,315$ 101%30,119$ Film Comm OVERTIME 449$ 14,000$ -$ 0%14,000$ Film Comm UNEMPLOYMENT -$ -$ (235)$ -$ Film Comm SUBSCRIPTIONS & MEM 4,849$ 5,075$ 6,589$ 130%5,075$ Film Comm ADVERTISING 1,752$ 5,000$ -$ 0%5,000$ Film Comm TRAVEL 3,401$ 13,000$ -$ 0%13,000$ Film Comm OFFICE EXPENSE & SU 362$ 1,000$ 166$ 17%1,000$ Film Comm EQUIP./SUPPLIES & M 24$ 500$ -$ 0%500$ Film Comm TELEPHONE 567$ 500$ 527$ 105%500$ Film Comm RENTAL -$ -$ -$ -$ Film Comm MONTHLY FUEL - GASC 208$ 600$ 209$ 35%600$ Film Comm PROFESSIONAL & TECH 5$ 3,350$ -$ 0%3,350$ Film Comm EDUCATION 376$ 1,000$ -$ 0%1,000$ Film Comm OTHER 751$ 1,050$ 145$ 14%1,050$ Film Comm MARKETING 4,927$ 4,250$ 249$ 6%4,250$ Film Comm PROMO MATERIALS 5,017$ -$ 1,977$ -$ Film Comm SPECIAL DEPARTMENTA 1,387$ 868$ 1,778$ 205%868$ Film Comm MACHINERY & EQUIPME -$ 1,099$ -$ 0%1,099$ Film Comm SPECIAL PROJECTS 9,796$ 14,632$ 1,968$ 13%2,500$ 17,132$ Film Comm GRANT EXPENSES -$ -$ -$ -$ Total Film Commission 156,300$ 157,069$ 103,710$ 66%2,500$ 159,569$ Info Tech Info Tech SALARIES & WAGES -$ -$ -$ -$ Info Tech EMPLOYEE BENEFITS -$ -$ -$ -$ Info Tech UNEMPLOYMENT -$ -$ -$ -$ Info Tech OFFICE EXPENSE & SUP 733$ 1,500$ 647$ 43%1,500$ Info Tech PROF & TECH SERVICES 105,787$ 118,060$ 95,788$ 81%118,060$ Info Tech WEBSITE 5,210$ 10,266$ 5,861$ 57%10,266$ Info Tech GOOGLE FOR GOVERNMEN 20,354$ 21,600$ 21,065$ 98%21,600$ Info Tech SECURITY APPLIANCE 2,653$ 1,500$ 2,968$ 198%1,500$ Info Tech WIFI - ACCESS LICENS -$ 1,500$ -$ 0%1,500$ Info Tech ANTIVIRUS 5,700$ 5,700$ 5,225$ 92%5,700$ Info Tech DNS MONITORING 4,500$ 4,500$ 4,125$ 92%4,500$ Info Tech SPECIAL DEPT SUPPLIE 59$ -$ -$ -$ Info Tech MACHINERY & EQUIPMEN -$ -$ -$ -$ Total Info Tech 144,995$ 164,626$ 135,679$ 82%-$ 164,626$ Streets Streets SALARIES & WAGES 338,222$ 307,600$ 216,727$ 70%307,600$ Streets SUPERVISOR PAY 2,129$ -$ -$ -$ Streets EMPLOYEE BENEFITS 211,214$ 249,321$ 187,443$ 75%249,321$ Streets OVERTIME 1,485$ 8,000$ 74$ 1%8,000$ Streets UNEMPLOYMENT -$ -$ 10,321$ -$ Streets SUBSCRIPTIONS & MEMBER 580$ 1,310$ 582$ 44%1,310$ Streets PUBLIC NOTICES -$ -$ -$ -$ Streets TRAVEL 2,793$ 6,600$ -$ 0%6,600$ Streets OFFICE EXPENSE & SUPPL -$ 500$ -$ 0%500$ Streets EQUIPMENT-SUPPL. & MAI 808$ 5,000$ 570$ 11%5,000$ Streets BLDG/GRDS-SUPPL. & MAI 960$ 1,100$ 643$ 58%1,100$ Streets UTILITIES 16,031$ 24,200$ 12,240$ 51%24,200$ Streets TELEPHONE 2,026$ 2,640$ 645$ 24%2,640$ Streets RENT OF PROPERTY OR EQ -$ 600$ -$ 0%600$ Streets MONTHLY FUEL - GASCARD -$ -$ -$ -$ Streets PROFESSIONAL & TECH. S 7,481$ 8,500$ 7,857$ 92%8,500$ Streets EDUCATION 4,499$ 6,200$ -$ 0%6,200$ Streets OTHER 14$ 500$ 37$ 7%500$ Streets STREET LIGHTS 85,442$ 99,500$ 74,906$ 75%99,500$ Streets SPECIAL DEPARTMENTAL S 4,124$ 6,000$ 1,033$ 17%6,000$ Streets Lease payments -$ -$ -$ -$ Streets MACHINERY & EQUIPMENT -$ -$ -$ -$ Street SPECIAL PROJECTS -$ -$ -$ -$ Street LEASE PRINCIPAL -$ -$ -$ -$ Streets LEASE INTEREST -$ -$ -$ -$ Total Streets 677,808$ 727,571$ 513,077$ 71%-$ 727,571$ Safety Safety SALARIES & WAGES -$ 22,567$ 9,148$ 41%22,567$ Safety BENEFITS -$ 17,895$ 6,708$ 37%17,895$ Safety OVERTIME -$ -$ -$ -$ Safety UNEMPLOYMENT -$ -$ -$ -$ Safety SUBSCRIPTIONS & MEMBERS -$ 3,980$ 513$ 13%3,980$ Safety TRAVEL -$ 2,780$ -$ 0%2,780$ Safety EQUIP/SUPPLIES & MAINTE -$ 3,350$ 3,217$ 96%3,350$ Safety TELEPHONE -$ -$ -$ -$ Safety MONTHLY FUEL -$ -$ -$ -$ Safety PROFESSIONAL & TECH. SE -$ 13,000$ 4,152$ 32%13,000$ Safety EDUCATION -$ 10,996$ -$ 0%10,996$ Safety OTHER -$ 4,100$ 486$ 12%4,100$ Safety SPECIAL DEPARTMENTAL SU (407)$ 38,140$ 19,317$ 51%38,140$ Safety MACHINERY & EQUIPMENT -$ -$ -$ -$ Safety SAFETY EQUIPMENT -$ 2,125$ 8,977$ 422%2,125$ Sanitation PROFESSIONAL & TECH 1,307,528$ 1,200,000$ 992,099$ 83%1,200,000$ Sanitation PROF&TECH RECYCLE 106,844$ 100,000$ 79,290$ 79%100,000$ Total Safety 1,413,965$ 1,418,933$ 1,123,909$ 79%-$ 1,418,933$ Facilities Facilities SALARIES & WAGES 251,288$ 243,950$ 227,064$ 93%243,950$ Facilities SUPERVISOR PAY 2,945$ -$ -$ -$ Facilities EMPLOYEE BENEFITS 177,954$ 188,797$ 154,686$ 82%188,797$ Facilities OVERTIME 620$ 2,800$ -$ 0%2,800$ Facilities UNEMPLOYMENT -$ -$ (2,331)$ -$ Facilities SUBSCRIPTIONS & MEM 73$ 350$ -$ 0%350$ Facilities TRAVEL 725$ 900$ -$ 0%900$ Facilities OFFICE EXPENSE & SU 120$ 300$ 61$ 20%300$ Facilities EQUIP SUPPLIES & MA 736$ 5,300$ 515$ 10%5,300$ Facilities BLDG/GRDS-SUPPL & M 14,606$ 28,900$ 13,024$ 45%28,900$ Facilities UTILITIES 2,480$ 5,184$ 4,960$ 96%5,184$ Facilities TELEPHONE 2,572$ 3,300$ 2,256$ 68%3,300$ Facilities RENT OF PROPERTY OR -$ 800$ -$ 0%800$ Facilities MONTHLY FUEL 2,346$ 3,300$ 2,230$ 68%3,300$ Facilities PROFESSIONAL & TECH 16,907$ 19,300$ 14,753$ 76%19,300$ Facilities EDUCATION 1,475$ 800$ 40$ 5%800$ Facilities OTHER 18$ -$ 17$ -$ Facilities - CITY CENTER 6,609$ 7,500$ 4,803$ 64%7,500$ Facilities - MARC 836$ 1,500$ 922$ 61%1,500$ Facilities - CENTER STREET GYM 1,140$ 1,600$ 356$ 22%1,600$ Facilities SPECIAL DEPARTMENTA 916$ 7,800$ 225$ 3%7,800$ Facilities MACHINERY & EQUIPME -$ -$ -$ -$ Facilities SPECIAL PROJECTS -$ -$ -$ -$ Total Facilities 484,366$ 522,381$ 423,580$ 81%-$ 522,381$ Vehicle Maintenance Vehicle Maintenance SALARIES &117,242$ 112,648$ 43,568$ 39%112,648$ Vehicle Maintenance SUPERVISOR -$ -$ -$ -$ Vehicle Maintenance - EMPLOYEE 70,067$ 82,881$ 33,506$ 40%82,881$ Vehicle Maintenance OVERTIME 320$ 2,000$ -$ 0%2,000$ Vehicle Maint UNEMPLOYMENT -$ -$ -$ -$ Vehicle Maintenance SUB & MEMB 2,195$ 2,590$ 2,215$ 86%2,590$ Vehicle Maintenance TRAVEL 942$ 3,500$ -$ 0%3,500$ Vehicle Maintenance OFFICE EXP -$ -$ -$ -$ Vehicle Maintenance EQUIP/SUPP 13,135$ 56,000$ 5,505$ 10%56,000$ Fleet BLDG/GRDS-SUPPL & MAINT 2,923$ 1,000$ 35$ 3%1,000$ Vehicle Maintenance TELEPHONE 1,007$ 1,320$ 587$ 45%1,320$ Vehicle Maintenance RENT OF EQ -$ 500$ -$ 0%500$ Vehicle Maintenance MONTHLY FU 2,168$ 2,500$ 688$ 28%2,500$ Vehicle Maintenance PROF & TEC 1,687$ 4,000$ 1,208$ 30%4,000$ Vehicle Maintenance EDUCATION (8)$ 1,500$ -$ 0%1,500$ Vehicle Maintenance OTHER 596$ 1,500$ 189$ 13%1,500$ Veh Maint SPECIAL DEPT SUPPLIE 4,384$ 11,000$ 1,624$ 15%11,000$ Vehicle Maintenance EQUIP MAIN 20,942$ -$ 8,696$ -$ Veh Maint EQUIP MAINT STREETS 15,017$ -$ 7,977$ -$ Vehicle Maint EQUIP MAINT - FA 191$ -$ 1,824$ -$ Total Vehicle Maintenance 252,805$ 282,939$ 107,624$ 38%-$ 282,939$ PW Admin PW Admin SALARIES & WAGES 133,546$ 152,936$ 140,781$ 92%152,936$ PW Admin EMPLOYEE BENEFITS 56,598$ 83,481$ 77,418$ 93%83,481$ PW Admin OVERTIME 222$ 500$ -$ 0%500$ PW Admin UNEMPLOYMENT -$ -$ -$ -$ PW Admin SUBSCRIPTIONS & MEMBE 1,150$ 700$ 448$ 64%700$ PW Admin PUBLIC NOTICES -$ -$ -$ -$ PW Admin TRAVEL 1,476$ 1,100$ -$ 0%1,100$ PW Admin OFFICE EXPENSE & SUPP 4,218$ 6,400$ 2,924$ 46%6,400$ PW Admin EQUIPMENT-SUPPL. & MA 124$ -$ -$ -$ PW Admin BLDG/GRDS-SUPPL. & MA -$ -$ -$ -$ PW Admin UTILITIES 9,052$ 11,429$ 12,099$ 106%11,429$ PW Admin TELEPHONE 1,081$ 1,820$ 1,060$ 58%1,820$ PW Admin RENT OF PROPERTY OR E 3,165$ 3,200$ 2,965$ 93%3,200$ PW Admin MONTHLY FUEL - GASCAR 121$ 800$ -$ 0%800$ PW Admin PROFESSIONAL & TECH. 5,775$ 1,000$ 155$ 16%1,000$ PW Admin EDUCATION 1,550$ 1,500$ 95$ 6%1,500$ PW Admin OTHER 82$ 1,000$ 20$ 2%1,000$ PW Admin SPECIAL DEPARTMENTAL 17,569$ -$ 3,458$ -$ PW Admin MACHINERY & EQUIPMENT -$ -$ -$ -$ Total PW Admin 235,729$ 265,866$ 241,421$ 91%-$ 265,866$ Parks MGMT Parks MGMT SALARIES & WAGES -$ -$ -$ -$ Parks MGMT SUPERVISOR PAY -$ -$ -$ -$ Parks MGMT EMPLOYEE BENEFITS -$ -$ -$ -$ Parks MGMT OVERTIME -$ -$ -$ -$ Parks MGMT UNEMPLOYMENT -$ -$ -$ -$ Parks MGMT SUBSCRIPTIONS & MEM -$ -$ -$ -$ Parks MGMT TRAVEL -$ -$ -$ -$ Parks MGMT OFFICE EXPENSE & SU -$ -$ -$ -$ Parks MGMT PROFESSIONAL & TECH -$ -$ -$ -$ Total Parks MGMT -$ -$ -$ -$ -$ Parks O&M Parks O&M SALARIES & WAGES 399,209$ 356,890$ 312,564$ 88%356,890$ Parks O&M SUPERVISOR PAY 2,859$ -$ -$ -$ Parks O&M EMPLOYEE BENEFITS 260,833$ 265,945$ 201,354$ 76%265,945$ Parks O&M OVERTIME 184$ 20,500$ 314$ 2%20,500$ Parks O&M UNEMPLOYMENT -$ -$ (2,024)$ -$ Parks O&M SUBSCRIPTIONS & MEMB 154$ 1,020$ 590$ 58%1,020$ Parks O&M TRAVEL 985$ 1,900$ -$ 0%1,900$ Parks O&M OFFICE EXPENSE & SUP -$ -$ -$ -$ Parks O&M EQUIPMENT-SUPPL. & M 169$ 3,000$ 207$ 7%3,000$ Parks O&M BLDG/GRDS-SUPPL. & M 14,516$ 20,750$ 20,930$ 101%20,750$ Parks O&M UTILITIES 60,011$ 88,700$ 57,256$ 65%88,700$ Parks O&M TELEPHONE 5,519$ 6,600$ 4,747$ 72%6,600$ Parks O&M RENTALS -$ 750$ -$ 0%750$ Parks O&M MONTHLY FUEL - GASCA 17,219$ 20,000$ 10,981$ 55%20,000$ Parks O&M PROFESSIONAL & TECH.2,880$ 3,750$ 2,209$ 59%3,750$ Parks O&M EDUCATION 1,685$ 1,250$ 420$ 34%1,250$ Parks O&M OTHER 350$ 750$ -$ 0%750$ Parks O&M SPECIAL DEPARTMENTAL 10,510$ 19,200$ 4,499$ 23%19,200$ Parks O&M TRAIL MAINTENANCE -$ -$ -$ -$ Parks O&M Lease payments -$ -$ -$ -$ Solar Purchases -$ -$ -$ -$ Park O&M Garbage and Recycling 17,008$ -$ 13,137$ -$ Parks O&M UTILITIES - Water & -$ -$ -$ -$ Parks O&M PARK IMPROVEMENTS 833$ 3,250$ 221$ 7%3,250$ Parks O&M MACHINERY & EQUIPMEN -$ -$ -$ -$ Total Parks O&M 794,924$ 814,255$ 627,405$ 77%-$ 814,255$ MRAC MRAC MAINTENANCE SALARIES -$ -$ -$ -$ MRAC LIFEGUARD SALARIES -$ -$ -$ -$ MRAC SALARIES & WAGES -$ -$ -$ -$ MRAC AQUATIC PROGRAM SALARIES -$ -$ -$ -$ MRAC FITNESS PROGRAM SALARIES -$ -$ -$ -$ MRAC EMPLOYEE BENEFITS -$ -$ -$ -$ MRAC OVERTIME -$ -$ -$ -$ MRAC UNEMPLOYMENT -$ -$ (343)$ -$ MRAC SUBSCRIPTIONS & MEMBERSHI -$ -$ -$ -$ MRAC LEGAL NOTICES/ADVERTISING -$ -$ -$ -$ MRAC TRAVEL -$ -$ -$ -$ MRAC OFFICE EXPENSE & SUPPLIES -$ -$ -$ -$ MRAC EQUIPMENT-SUPPL. & MAINTE 500$ -$ -$ -$ MRAC BLDG/GRDS-SUPPL. & MAINTE -$ -$ -$ -$ MRAC UTILITIES -$ -$ -$ -$ MRAC TELEPHONE -$ -$ -$ -$ MRAC RENT OF PROPERTY OR EQUIP -$ -$ -$ -$ MRAC PROFESSIONAL & TECH. SERV -$ -$ -$ -$ MRAC EDUCATION -$ -$ -$ -$ MRAC INSTRUCTIONAL MATERIALS/S -$ -$ -$ -$ MRAC OTHER -$ -$ -$ -$ MRAC SPECIAL DEPARTMENTAL SUPP -$ -$ -$ -$ MRAC SUNDRY EXPENSES-MISCELLAN -$ -$ -$ -$ MRAC SWIM TEAM -$ -$ -$ -$ MRAC FITNESS PROGRAMS -$ -$ -$ -$ MRAC AQUATIC PROGRAMS -$ -$ -$ -$ MRAC - MACHINERY & EQUIPMENT -$ -$ -$ -$ MRAC SPECIAL EVENTS -$ -$ -$ -$ Total MRAC 500$ -$ (343)$ -$ -$ Community Services Community Services SALARIES & -$ -$ -$ -$ Community Services EMPLOYEE B -$ -$ -$ -$ Community Service UNEMPLOYMENT -$ -$ -$ -$ Community Services SUB & MEMBE -$ -$ -$ -$ Community Services PUBLIC NOTI -$ -$ -$ -$ Community Services TRAVEL -$ -$ -$ -$ Community Services OFFICE EXPE -$ -$ -$ -$ Community Services TELEPHONE -$ -$ -$ -$ Community Services MONTHLY FUE -$ -$ -$ -$ Community Services PROF & TECH -$ -$ -$ -$ Community Services EDUCATION -$ -$ -$ -$ Total Community Services -$ -$ -$ -$ -$ Sustainability Sustainability SALARIES & WAGE 73,288$ 83,482$ 8,880$ 11%83,482$ Sustainability EMPLOYEE BENEFI 31,101$ 42,254$ 2,976$ 7%42,254$ Sustainability OVERTIME -$ -$ -$ -$ Sustainability UNEMPLOYMENT 3,214$ -$ 11,532$ -$ Sustainability EMPLOYEE BONUS -$ -$ -$ -$ Sustainability SUBSCRIPTIONS 398$ -$ 1,716$ -$ Sustainability PUBLIC NOTICES -$ -$ -$ -$ Sustainability TRAVEL\FOOD 1,790$ 1,000$ -$ 0%1,000$ Sustainability OFFICE EXPENSE 75$ 1,500$ -$ 0%1,500$ Sustainability TELEPHONE -$ -$ 124$ -$ Sustainability MONTHLY FUEL - -$ -$ -$ -$ Sustain PROF/TECH. SERVICE -$ 20,000$ 29,167$ 146%20,000$ Sustainability EDUCATION 320$ 1,000$ -$ 0%1,000$ Sustainability OTHER 249$ -$ -$ -$ Sustainability SPECIAL DEPT SU -$ -$ -$ -$ Sustainability SUSTAINABILITY 14,199$ -$ -$ -$ Sustainability GRANT EXPENSES 6,573$ -$ -$ -$ Total Sustainability 131,207$ 149,236$ 54,394$ 36%-$ 149,236$ Community Contributions Com Contrib - COMMUNITY ORGANI 42,000$ -$ -$ -$ Com Contrib - MOAB INFORMATION 10,000$ -$ -$ -$ Com Contrib - RECYCLING SERVIC -$ -$ -$ -$ Com Contrib - ARTS PROMOTION 7,000$ -$ -$ -$ Com Contrib - AFFORDABLE HOUSI -$ -$ -$ -$ Com Contrib - COMMUNITIES THAT -$ -$ -$ -$ Com Contrib - SHELTER SERVICES -$ 10,000$ 10,000$ 100%10,000$ Com Contrib LOCAL FIRST -$ -$ -$ -$ Com Contrib - MAYORS GRANTS -$ -$ -$ -$ Com Contrib - STUDENT OF MONTH 76$ -$ 133$ -$ Com Contrib - SOUTHEASTERN ASS -$ -$ -$ -$ Com Contrib - GRAND COUNTY/4TH 9,000$ -$ 9,402$ 10,000$ 10,000$ Total Community Contributions 68,076$ 10,000$ 19,535$ 195%10,000$ 20,000$ Transfers and Contributions CAPITAL LEASE PRINCIPAL -$ -$ -$ -$ CAPITAL LEASE INTEREST -$ -$ -$ -$ CAPITAL LEASE OFFSET CHARGES T -$ -$ -$ -$ TRANSFER TO DEBT SERVICE FUND 274,589$ 109,714$ 109,714$ 100%109,714$ TRANSFER TO HEALTH INSURANCE F -$ -$ -$ -$ TRANSFER TO CAPITAL PROJ. FUND -$ 158,623$ 158,623$ 100%158,623$ TRANSFER TO AFFORD HOUSING FUN -$ -$ -$ -$ TRANSFER TO TRAILS FUND -$ 30,000$ 30,000$ 100%190,000$ 220,000$ TRANSFER - RECREATION FUND -$ 687,753$ 687,753$ 100%1,306,261$ 1,994,014$ TRANSFER TO STORM WATER UTIL -$ -$ -$ -$ TRANSFER TO CAPITAL PROJECTS -$ -$ -$ 524,676$ 524,676$ TRANSFER TO COMM DEV FUND -$ -$ -$ 78,605$ 78,605$ INCREASE IN FUND BALANCE (Rese -$ 91,726$ -$ 0%91,726$ Total Transfers and Contributions 274,589$ 1,077,816$ 986,090$ 91%2,099,542$ 3,177,358$ Total Expenditure 11,716,011$ 12,776,415$ 10,613,714$ 83% 2,202,042$ 14,978,457$ Change in Net Position (190,703)$ -$ 1,966,708$ 0$ 0$ Class C Road Fund Taxes Class C CLASS C ROAD FUND 249,891$ 250,000$ 278,845$ 112%250,000$ Class C TRANSPORTATION TAX 183,443$ 210,795$ 18,101$ 9%210,795$ Total Taxes 433,334$ 460,795$ 296,946$ 64%-$ 460,795$ Other Revenue Class C INTEREST INCOME 4,639$ 5,000$ -$ 0%5,000$ PROCEEDS FROM LT DEBT -$ -$ -$ -$ PROPERTY OWNER CONTRIBUTIONS -$ -$ -$ -$ SPECIAL SERVICES BY DEPT -$ -$ -$ -$ Proceed on sale of fixed asset -$ -$ -$ -$ Class C TRANS. FROM EQUITY-B.O -$ -$ -$ -$ Total Other Revenue -$ 5,000$ -$ 0%-$ 5,000$ Total Revenue 433,334$ 465,795$ 296,946$ 64% -$ 465,795$ Streets Class C EQUIP SUPPLIES & MAINT -$ -$ -$ -$ Class C BLDG/GRDS SUPPLIES & M -$ -$ 74$ -$ Class C UTILITIES -$ -$ -$ -$ Class C TELEPHONE -$ -$ -$ -$ Class C EQUIP RENTAL (596)$ -$ -$ -$ Class C FUEL 14,788$ 19,020$ 9,253$ 49%19,020$ Class C SPECIAL DEPARTMENTAL S 19,099$ 29,500$ 9,449$ 32%29,500$ Class C SPECIAL DEPARTMENTAL -$ -$ -$ -$ Class C ROADBASE - PATCHING 10,561$ 9,000$ 13,284$ 148%9,000$ Class C ASPHALT 1,460$ 7,500$ -$ 0%7,500$ Class C OVERLAY -$ -$ -$ -$ Class C CRACK SEALING 19,648$ 15,000$ -$ 0%15,000$ Class C - SPECIAL PROJECTS 28,165$ 155,100$ 9,216$ 6%155,100$ Class C MACHINERY & EQUIPMENT 70,701$ -$ 18,745$ -$ Class C CONCRETE ADA Transitio 20,345$ -$ -$ -$ Class C Sidewalk/Ped Ramp Rep 7,379$ -$ 841$ -$ Class C SPECIAL PROJECTS -$ -$ -$ -$ TRANSFER TO FUND BALANCE -$ 230,675$ -$ 0%230,675$ LEASE PRINCIPAL -$ -$ -$ -$ LEASE INTEREST -$ -$ -$ -$ Class C Equipment capital leas -$ -$ -$ -$ Class C Capital lease interest -$ -$ -$ -$ Total Streets 191,550$ 465,795$ 60,863$ 13%-$ 465,795$ Total Expenditure 191,550$ 465,795$ 60,863$ 13% -$ 465,795$ Change in Net Position 235,502$ -$ 296,614$ -$ -$ Recreation Fund Intergovernmental Revenue GRAND COUNTY - RSSD 100,000$ 100,000$ -$ 0%100,000$ SCHOOL DISTRICT 15,000$ 15,000$ -$ 0%15,000$ Total Taxes 115,000$ 115,000$ -$ 0%-$ 115,000$ Charges for Services CASH OVER/SHORT -$ -$ 7$ -$ SUMMER CAMP -$ 4,800$ -$ 0%4,800$ TOURNAMENT SOFTBALL - MEN'S -$ -$ -$ -$ TOURNAMENT SOFTBALL - YOUTH -$ -$ -$ -$ ADULT SOCCER (376)$ 2,100$ -$ 0%(2,100)$ -$ VOLLEYBALL - ADULT COED -$ 1,900$ -$ 0%(1,900)$ -$ VOLLEYBALL - WOMEN'S -$ -$ -$ -$ VOLLEYBALL - YOUTH SPRING 3,708$ 3,675$ 2,637$ 72%(1,000)$ 2,675$ BEVERAGE SALES - MOVIE NIGHT -$ -$ -$ -$ ADULT COED SOFTBALL 225$ 3,400$ -$ 0%(3,400)$ -$ MENS SOFTBALL -$ -$ -$ -$ YOUTH/BASEBALL/SOFTBALL 6,618$ 20,332$ 3,725$ 18%(17,000)$ 3,332$ RECURRING TEAM MEMBERSHIPS -$ -$ -$ -$ YOUTH FOOTBALL 1,222$ 3,040$ -$ 0%3,040$ SPRING YOUTH SOCCER 4,888$ 8,865$ 5,870$ 66%(3,000)$ 5,865$ FALL YOUTH SOCCER 1,980$ 4,890$ 2,300$ 47%(2,500)$ 2,390$ SOCCER CAMPS -$ -$ -$ -$ FOOT RACES 1,511$ 2,950$ 15$ 1%(2,900)$ 50$ SMART START -$ -$ -$ -$ INDOOR SOCCER - YOUTH 1,540$ 2,450$ -$ 0%(2,450)$ -$ ADULT BASKETBALL -$ 800$ -$ 0%(800)$ -$ JR JAZZ BASKETBALL 4,010$ 5,400$ -$ 0%(5,400)$ -$ FLAG FOOTBALL 1,210$ 1,405$ 2,028$ 144%1,405$ MIDDLE SCHOOL FOOTBALL -$ -$ -$ -$ FLAG FOOTBALL - ADULT -$ -$ -$ -$ YOUTH VOLLEYBALL 1,419$ 1,960$ 1,059$ 54%(1,000)$ 960$ MIDDLE SCHOOL VOLLEYBALL (FALL -$ -$ -$ -$ YOUTH SPONSOR/BASEBALL 800$ 12,800$ 800$ 6%(12,000)$ 800$ PICKLEBALL -$ -$ -$ -$ DODGE BALL -$ -$ -$ -$ INDOOR SOCCER - ADULT 320$ -$ -$ -$ MIDDLE SCHOOL TRVL BASEBALL -$ -$ -$ -$ Total Charges for Services 29,074$ 80,767$ 18,440$ 23%(55,450)$ 25,317$ MRAC CENTER ST. GYM FITNESS -$ -$ -$ -$ MRAC -PREPAID SERVICES 3,303$ -$ (393)$ -$ MRAC - FITNESS ADMISSIONS 7,825$ 10,000$ 3,606$ 36%(5,000)$ 5,000$ MRAC - FITNESS MEMBERSHIPS 31,191$ 43,500$ 11,044$ 25%(30,000)$ 13,500$ MRAC - CITY EMPLOYEES -$ 500$ -$ 0%500$ MRAC - SILVER SNEAKERS MEMBERS 9,071$ 10,000$ 120$ 1%(10,000)$ -$ MRAC - SWIM TEAM -$ -$ 3$ -$ MRAC - AQUATIC SPORTS -$ -$ -$ -$ MRAC - SHOWERS 26,058$ 98,500$ 24,892$ 25%(75,000)$ 23,500$ MRAC - CASH OVER/SHORT (37)$ -$ -$ -$ MRAC - EMPLOYEE WELLNESS DISCO -$ -$ -$ -$ MRAC - ADMISSIONS/AQUATIC 58,073$ 150,000$ 40,928$ 27%(100,000)$ 50,000$ MRAC - ADMISSIONS/AQUAT & FITN 7,885$ 12,000$ 2,900$ 24%(10,000)$ 2,000$ MRAC - RETAIL 4,695$ 12,000$ 4,965$ 41%(5,000)$ 7,000$ MRAC - PROGRAM FEES/ AQUATIC 10,085$ 27,500$ 5,976$ 22%(20,000)$ 7,500$ MRAC - PROGRAM FEES/FITNESS 975$ 6,000$ 225$ 4%(5,000)$ 1,000$ MRAC - CHILD CARE FEES 217$ 1,000$ 5$ 1%(1,000)$ -$ MRAC - MEMBERSHIPS/AQUATIC 14,592$ 32,000$ 14,495$ 45%(16,000)$ 16,000$ MRAC - MEMBERSHIPS/AQUAT & FIT 70,514$ 85,000$ 29,965$ 35%(55,000)$ 30,000$ MRAC - RENTAL FEES 5,025$ 8,500$ 2,312$ 27%(5,000)$ 3,500$ MRAC - SPECIAL EVENT FEES -$ -$ -$ -$ MRAC - CONCESSIONS -$ -$ 3,692$ -$ MRAC PRIVATE SWIM LESSONS -$ -$ -$ -$ Total Charges for Services 249,471$ 496,500$ 144,733$ 29%(337,000)$ 159,500$ Moab Arts and Recreation MEMBERSHIP FEES -$ -$ -$ -$ PROGRAM FEES 9,421$ 11,400$ 1,225$ 11%(10,000)$ 1,400$ MATERIALS - TAXABLE -$ -$ -$ -$ GRANTS AND DONATIONS 17,570$ 18,500$ 56,695$ 306%15,000$ 33,500$ RENTAL FEES 25,772$ 45,000$ 21,996$ 49%(15,000)$ 30,000$ SPECIAL EVENTS FEES 3,580$ 7,900$ 1,799$ 23%(5,000)$ 2,900$ SPECIAL EVENTS FEES - RED ROCK 24,429$ 33,500$ (2,580)$ -8%33,500$ Total Moab Arts and Recreation 80,772$ 116,300$ 79,136$ 68%(15,000)$ 101,300$ Miscellaneous Revenue INTEREST INCOME 2,954$ -$ -$ -$ TEEN CENTER DONATIONS/GRANTS -$ -$ -$ -$ TEEN CENTER PROGRAM FEES -$ -$ -$ -$ TEEN CENTER WORKSHOP FEES -$ -$ -$ -$ PREP PROGRAM GRANT -$ -$ -$ -$ SALE OF REAL/PERS PROPERTY 2,000$ -$ -$ -$ CENTER STREET GYM RENTALS 175$ -$ 6,560$ -$ BALL FIELD RENTALS -$ -$ 475$ -$ SUN COURT RENTALS -$ -$ -$ -$ FACILITY RENTAL DEPOSITS -$ -$ -$ -$ PETTY CASH 175$ -$ -$ -$ OTHER INCOME 1,057$ -$ 500$ -$ GRANTS AND DONATIONS -$ -$ -$ -$ CTC GRANT -$ -$ -$ -$ SAFE PASSAGE GRANT -$ -$ -$ -$ GRANTS AND DONATIONS -$ -$ -$ -$ CTC GRANT -$ -$ -$ -$ LOAN FROM GENERAL FUND -$ -$ -$ -$ TRANSFER FROM AFTER SCHOOL -$ -$ -$ -$ Total Miscellaneous Revenue 6,361$ -$ 7,535$ -$ -$ Contributions and Transfers RECREATION FUND BEG. BALANCE -$ -$ -$ BEG FUND BAL MARC SETASIDE -$ -$ -$ -$ CITY OF MOAB -$ 687,753$ 687,753$ 100%1,306,261$ 1,994,014$ Total Contributions and Transfers -$ 687,753$ 687,753$ 100%1,306,261$ 1,994,014$ Total Revenue 480,678$ 1,496,320$ 937,598$ 63% 898,811$ 2,395,131$ Swimming Pool MRAC MAINTENANCE SALARIES 36,935$ 30,000$ 38,759$ 129%30,000$ MRAC LIFEGUARD SALARIES 191,050$ 191,400$ 90,335$ 47%191,400$ MRAC SALARIES & WAGES 303,805$ 277,161$ 168,064$ 61%277,161$ MRAC AQUATIC PROGRAM SALARIES 29,328$ 21,408$ -$ 0%21,408$ MRAC FITNESS PROGRAM SALARIES 8,864$ 14,694$ 4,365$ 30%14,694$ MRAC EMPLOYEE BENEFITS 134,862$ 133,137$ 128,644$ 97%133,137$ MRAC OVERTIME 245$ 2,500$ 34$ 1%2,500$ MRAC UNEMPLOYMENT 4,588$ -$ 20,801$ -$ MRAC SUBSCRIPTIONS & MEMBERSHI -$ -$ 324$ -$ MRAC ADVERTISING 6,668$ 7,000$ 2,829$ 40%7,000$ MRAC TRAVEL 788$ -$ -$ -$ MRAC OFFICE EXPENSE & SUPPLIES 3,246$ 7,500$ 3,208$ 43%7,500$ MRAC EQUIPMENT-SUPPL. & MAINTE 6,019$ 12,000$ 5,934$ 49%12,000$ MRAC BLDG/GRDS-SUPPL. & MAINTE 19,432$ 22,000$ 17,124$ 78%22,000$ MRAC UTILITIES 90,751$ 92,276$ 86,331$ 94%92,276$ MRAC TELEPHONE 7,459$ 5,106$ 6,362$ 125%5,106$ MRAC RENT OF PROPERTY OR EQUIP -$ 1,000$ -$ 0%1,000$ MRAC PROFESSIONAL & TECH. SERV 7,081$ 8,100$ 2,310$ 29%8,100$ MRAC EDUCATION 4,799$ 3,000$ 1,374$ 46%3,000$ MRAC INSTRUCTIONAL MATERIALS/S -$ 1,500$ 302$ 20%1,500$ MRAC OTHER 1,368$ 900$ 126$ 14%900$ MRAC SPECIAL DEPARTMENTAL SUPP 23,356$ 45,300$ 23,328$ 51%45,300$ MRAC CONCESSIONS -$ -$ 2,896$ -$ MRAC SUNDRY EXPENSES-MISCELLAN 4,495$ 9,000$ 7,931$ 88%9,000$ MRAC SWIM TEAM -$ -$ -$ -$ MRAC FITNESS PROGRAMS -$ -$ -$ -$ MRAC AQUATIC PROGRAMS 254$ 1,800$ -$ 0%1,800$ MRAC - MACHINERY & EQUIPMENT -$ -$ -$ -$ MRAC SPECIAL EVENTS -$ -$ 93$ -$ Total Swimming Pool 885,392$ 886,782$ 611,474$ 69%-$ 886,782$ Recreation Recreation SALARIES - DIRECTO 129,468$ 135,241$ 117,117$ 87%135,241$ Recreation SALARY DIFFERENTIAL -$ -$ -$ -$ Recreation EMPLOYEE BENEFITS 66,403$ 78,971$ 73,778$ 93%78,971$ Recreation OVERTIME 79$ 10,500$ 22$ 0%10,500$ Recreation UNEMPLOYMENT 1,234$ -$ (191)$ -$ Recreation SUBSCRIPTIONS & MEM 2,265$ 2,000$ 3,605$ 180%2,000$ Recreation ADVERTISING 2,117$ 3,000$ 1,061$ 35%3,000$ Recreation TRAVEL 263$ -$ -$ -$ Recreation OFFICE EXPENSE & SU 1,043$ 2,000$ 958$ 48%2,000$ Recreation - EQUIP SUPPLIES & 590$ 1,000$ 936$ 94%1,000$ Recreation - UTILITIES -$ -$ 131$ -$ Recreation TELEPHONE 1,172$ 2,400$ 1,182$ 49%2,400$ Recreation MONTHLY FUEL - GASC 193$ 350$ -$ 0%350$ Recreation PROFESSIONAL & TECH 2,507$ 3,500$ 2,489$ 71%3,500$ Recreation EDUCATION 4,697$ 2,350$ -$ 0%2,350$ Recreation OTHER 309$ 200$ 97$ 48%200$ Recreation DIRECTOR - TRAVEL -$ -$ -$ -$ Recreation DIRECTOR/EDUCATION -$ -$ -$ -$ Recreation SPECIAL DEPARTMENTA 683$ 6,500$ 301$ 5%6,500$ Recreation FINGER-PRINTING -$ -$ -$ -$ Recreation EASTER EGG HUNT 3,674$ 2,500$ 1,146$ 46%2,500$ Recreation TURKEY TROT -$ -$ 1,432$ -$ SMART START -$ -$ -$ -$ CENTER ST. GYM FITNESS -$ -$ -$ -$ Total Recreation 216,696$ 250,512$ 204,062$ 81%-$ 250,512$ Soccer Soccer YOUTH SOCCER 1,110$ 4,020$ 3,589$ 89%4,020$ Soccer FALL SOCCER 759$ 1,200$ 1,058$ 88%1,200$ Soccer ADULT SOCCER 111$ 700$ -$ 0%700$ Soccer INDOOR - YOUTH SOCCER 733$ 1,095$ -$ 0%(1,095)$ -$ Soccer WAGES SOCCER 240$ 1,600$ -$ 0%(1,600)$ -$ Soccer SOCCER REFEREE - WAGES 18$ 255$ -$ 0%255$ Soccer INDOOR - YOUTH DIRECTO -$ -$ -$ -$ Soccer UNEMPLOYMENT -$ -$ -$ -$ Total Soccer 2,971$ 8,870$ 4,646$ 52%(2,695)$ 6,175$ Summer Camp Summer Camp WAGES -$ -$ -$ -$ Summer Camp BENEFITS -$ -$ -$ -$ Summer Camp UNEMPLOYMENT -$ -$ -$ -$ Summer Camp SUPPLIES -$ -$ -$ -$ Total Summer Camp -$ -$ -$ -$ -$ Softball COED SOFTBALL 769$ 1,100$ -$ 0%1,100$ MEN'S SOFTBALL -$ -$ -$ -$ MEN'S SOFTBALL TOURN/DIRECTOR -$ -$ -$ -$ MEN'S SOFTBALL TOURNAMENT -$ -$ -$ -$ MEN'S SOFTBALL TOURN.-UMPIRES -$ -$ -$ -$ Total Softball 769$ 1,100$ -$ 0%-$ 1,100$ Adult Volleyball CO-ED VOLLEYBALL 298$ 400$ 339$ 85%400$ VOLLEYBALL -$ -$ -$ -$ CO-ED VOLLEYBALL - DIRECTOR -$ -$ -$ -$ WOMEN'S VOLLEYBALL - DIRECTOR -$ -$ -$ -$ Volleyball UNEMPLOYMENT -$ -$ -$ -$ Special Events FREE MOVIE NIGH -$ -$ -$ -$ Total Adult Volleyball 298$ 400$ 339$ 85%-$ 400$ Basketball Special Events MOVIE SUPPLIES -$ -$ -$ ADULT BASKETBALL -$ 400$ -$ 0%(400)$ -$ JR JAZZ BASKETBALL 2,262$ 2,200$ -$ 0%(2,200)$ -$ JR. JAZZ REFEREE SERVICES 1,222$ 3,040$ -$ 0%(3,040)$ -$ MS BASKETBALL REFEREES -$ -$ -$ -$ REFEREE SALARIES & WAGES -$ -$ -$ -$ Basketball EMPLOYEE BENEFITS 93$ 407$ -$ 0%(407)$ -$ Basketball UNEMPLOYMENT -$ -$ -$ -$ Total Basketball 3,577$ 6,047$ -$ 0%(6,047)$ -$ Youth Volleyball YOUTH VOLLEYBALL 1,265$ 1,065$ 990$ 93%1,065$ MIDDLE SCHOOL VOLLEYBALL -$ -$ -$ -$ MIDDLE SCHOOL VOLLEYBALL -$ -$ -$ -$ YOUTH SPRING VOLLEYBALL - WAGE -$ -$ -$ -$ YOUTH SPRING VOLLEYBALL 1,245$ 2,300$ 1,445$ 63%2,300$ Total Youth Volleyball 2,510$ 3,365$ 2,436$ 72%-$ 3,365$ Youth Baseball/Softball Youth BB/SB WAGES- MAINTENANCE 4,075$ 3,000$ 4,552$ 152%3,000$ Youth BB/SB WAGES- UMP&SCORE 1,307$ 5,880$ 136$ 2%5,880$ Youth BB/SB EMPLOYEE BENEFITS 412$ 901$ 2,225$ 247%901$ Youth BB/SB UNEMPLOYMENT -$ -$ -$ -$ Youth BB/SB STATE TOURN. EXP -$ 2,000$ -$ 0%2,000$ Youth BB/SB EQUIPMENT-SUPPLIES 38$ 350$ 363$ 104%350$ Youth BB/SB BASEBALL FIELD MAI 351$ 1,300$ 230$ 18%1,300$ MIDDLE SCHOOL TRVL BASEBALL -$ -$ -$ -$ FIELD MAINTENANCE EQUIPMENT -$ -$ 135$ -$ YOUTH BASEBALL/SOFTBALL 1,735$ 15,850$ 15,829$ 100%15,850$ UTAH GIRLS SOFTBALL ASSOC -$ 400$ -$ 0%400$ UTAH BOYS BASEBALL ASSOCIATION -$ 400$ -$ 0%400$ PICKLEBALL -$ 200$ 155$ 77%200$ Total Youth Baseball/Softball 7,919$ 30,281$ 23,626$ 78%-$ 30,281$ Youth Football SALARIES & WAGES -$ -$ -$ -$ Youth Football BENEFITS -$ 83$ -$ 0%83$ Youth Football UNEMPLOYMENT -$ -$ -$ -$ YOUTH FOOTBALL 5,713$ 6,170$ 2,793$ 45%6,170$ FLAG FOOTBALL 1,402$ 1,600$ 993$ 62%1,600$ FLAG FOOTBALL - ADULT -$ 100$ -$ 0%100$ MIDDLE SCHOOL FOOTBALL -$ -$ -$ -$ YOUTH FOOTBALL REFEREES -$ 920$ -$ 0%920$ MS FOOTBALL REFEREES -$ -$ -$ -$ Total Youth Football 7,114$ 8,873$ 3,786$ 43%-$ 8,873$ Moab Arts and Recreation MARC SALARIES & WAGES 133,507$ 131,377$ 125,279$ 95%131,377$ MARC EMPLOYEE BENEFITS 74,757$ 81,774$ 84,689$ 104%81,774$ MARC SALARIES & WAGES - INSTRU 11,119$ 5,000$ 807$ 16%5,000$ MARC SALARIES & WAGES OT 1,236$ 2,000$ 215$ 11%2,000$ MARC UNEMPLOYMENT 340$ -$ (718)$ -$ MARC SUBSCRIPTIONS & MEMBERSHI 520$ 1,966$ 1,213$ 62%1,966$ MARC ADVERTISING/MARKETING 962$ 3,000$ 1,508$ 50%3,000$ MARC TRAVEL 1,906$ 250$ -$ 0%250$ MARC OFFICE EXPENSE & SUPPLIES 3,340$ 3,900$ 2,368$ 61%3,900$ MARC EQUIP/SUPPLIES & MAINTENA 788$ 2,000$ 1,232$ 62%2,000$ MARC BLDG GROUNDS SUPPL & MAIN 17$ -$ 622$ -$ MARC UTILITIES 7,895$ 7,500$ 4,096$ 55%7,500$ MARC TELEPHONE 3,192$ 5,395$ 3,312$ 61%5,395$ MARC PROFESSIONAL/TECHNICAL SE 324$ 1,000$ -$ 0%1,000$ MARC EDUCATION 2,635$ -$ -$ -$ MARC OTHER 52$ 100$ 58$ 58%100$ ONLINE PAYMENT PROCESSING FEES 414$ -$ 223$ -$ MARC SPECIAL DEPARTMENTAL SUPP 2,942$ 6,000$ 1,802$ 30%6,000$ MARC MACHINERY & EQUIPMENT 440$ -$ -$ -$ MARC SPECIAL EVENTS 1,085$ 35,000$ 16,792$ 48%35,000$ MARC SPECIAL PROJECTS -$ 200$ 1,107$ 554%15,000$ 15,200$ MARC- RED ROCK ARTS FEST 41,326$ -$ 835$ -$ Total Moab Arts and Recreation 288,797$ 286,462$ 245,440$ 86%15,000$ 301,462$ Miscellaneous BMX WAGES -$ -$ -$ -$ BMX UNEMPLOYMENT -$ -$ -$ -$ BMX MATERIALS & SUPPLIES -$ -$ -$ -$ SPECIAL PROJECTS/EQUIPMENT -$ -$ -$ -$ WORKSHOP FEES -$ -$ -$ -$ ULTIMATE FRISBEE -$ (625)$ -$ 0%(625)$ Teen Center SALARIES & WAGES -$ -$ -$ -$ Teen Center EMPLOYEE BENEFITS -$ -$ -$ -$ Teen Center OVERTIME -$ -$ -$ -$ Teen Center UNEMPLOYMENT -$ -$ -$ -$ Teen Center SUBSCRIPTIONS & ME -$ -$ -$ -$ Teen Center PUBLIC NOTICES -$ -$ -$ -$ Teen Center TRAVEL -$ -$ -$ -$ Teen Center OFFICE EXPENSE & S -$ -$ -$ -$ Teen Center EQUIP/SUPPLIES & M -$ -$ -$ -$ Teen Center TELEPHONE -$ -$ -$ -$ Teen Center PRO/TECH SERV -$ -$ -$ -$ Teen Center EDUCATION -$ -$ -$ -$ Teen Center OTHER -$ -$ -$ -$ Teen Center DEPT SUPPLIES -$ -$ -$ -$ Teen Center SPECIAL PROJECTS -$ -$ -$ -$ Teen Center PROGRAMS -$ -$ -$ -$ DODGEBALL -$ -$ -$ -$ SALARIES & WAGES -$ -$ -$ -$ EMPLOYEE BENEFITS -$ -$ -$ -$ UNEMPLOYMENT -$ -$ -$ -$ TRAVEL -$ -$ -$ -$ EQUIP/SUPPLIES & MAINTENANCE -$ -$ -$ -$ PROFESSIONAL & TECHNICAL SERVI -$ -$ -$ -$ EDUCATION -$ -$ -$ -$ OTHER -$ -$ -$ -$ SPECIAL DEPARTMENTAL SUPPLIES -$ -$ -$ -$ SPECIAL PROJECTS -$ -$ -$ -$ PREP - SALARIES & WAGES -$ -$ -$ -$ PREP - EMPLOYEE BENEFITS -$ -$ -$ -$ PREP-UNEMPLOYMENT -$ -$ -$ -$ PREP - PUBLIC NOTICES -$ -$ -$ -$ PREP - TRAVEL -$ -$ -$ -$ PREP - OFFICE EXPENSE & SUPPLI -$ -$ -$ -$ PREP - TELEPHONE -$ -$ -$ -$ PREP - PROFESSIONAL/TECHNICAL -$ -$ -$ -$ PREP - EDUCATION -$ -$ -$ -$ PREP - SPECIAL DEPARTMENTAL SU -$ -$ -$ -$ Total Miscellaneous -$ (625)$ -$ 0%-$ (625)$ Transfers and Contributions Recreation TRANSFER TO CAP PRO -$ -$ -$ -$ Recreation TRANSFER TO FUND BA -$ 14,253$ -$ 0%892,553$ 906,806$ Total Transfers and Contributions -$ 14,253$ -$ 0%892,553$ 906,806$ Total Expenditure 1,416,042$ 1,496,320$ 1,095,808$ 73% 898,811$ 2,395,131$ Change in Net Position (1,416,042)$ -$ (158,210)$ -$ -$ Community Development Fund Community Development Payment in lieu of parking -$ -$ -$ -$ COMMUNITY DEV. FUND/BEG. BAL.-$ -$ -$ -$ CONTRIBUTION FROM GENERAL FUND -$ -$ -$ 78,605$ 78,605$ GRANTS -$ -$ -$ -$ CDGB 38,499$ -$ -$ 74,000$ 74,000$ SAFE ROUTE TO SCHOOL GRANT -$ -$ -$ -$ UTAH POWER GRANT -$ -$ -$ -$ CDBG WILLOWS -$ -$ -$ -$ CDBG CINEMA COURT PROJECT -$ -$ -$ -$ CDBG 05-06 BALLPARK FENCE -$ -$ -$ -$ CDBG 06-07 BALLPARK LIGHTS -$ -$ -$ -$ CDBG 07 BALLPARK BLEACHERS -$ -$ -$ -$ CDBG 08 WATER LINE -$ -$ -$ -$ CDBG 09 VIRGINIAN APARTMENTS -$ -$ -$ -$ LIONS PARK TE GRANT -$ -$ -$ -$ NORTH CORRIDOR PATH TE GRANT -$ -$ -$ -$ NPS RTCA GRANT LIONS PARK -$ -$ -$ -$ Total Community Development 38,499$ -$ -$ 152,605$ 152,605$ Total Revenue 38,499$ -$ -$ 152,605$ 152,605$ Community Development TEA-21 UDOT N. CORRIDOR PATHS -$ -$ -$ -$ CDBG 09 VIRGINIAN APARTMENTS -$ -$ -$ -$ ROTARY PARK -$ -$ -$ -$ LIONS PARK TE 2011 -$ -$ -$ -$ NORTH CORRIDOR PATH -$ -$ -$ -$ LIONS PARK DESIGN -$ -$ -$ -$ LIONS PARK LAND&WATER CONSERV -$ -$ -$ -$ LIONS PARK SCENIC BYWAYS GRANT -$ -$ -$ -$ SAFE ROUTE TO SCHOOLS GRANT -$ -$ -$ -$ CDBG WILLOWS -$ -$ -$ -$ CDBG PROJECT 59,509$ -$ 81,215$ 100,000$ 100,000$ CDBG 07 BALLPARK BLEACHERS -$ -$ -$ -$ CDBG 08 WATER LINE -$ -$ -$ -$ PUBLIC ART -$ -$ -$ -$ SIGNAGE -$ -$ -$ -$ CORNER PARK 300 S 400 E -$ -$ -$ -$ PAYMENT-IN-LIEU/100 W.-P. LOT -$ -$ -$ -$ SKATE PARK -$ -$ -$ -$ TRANSFER TO GENERAL FUND -$ -$ -$ -$ CDBG '05 MOONSTONE GALLERY -$ -$ -$ -$ CDBG 02 SUN COURT BBALL -$ -$ -$ -$ E. CENTER MEDIAN & PARKING -$ -$ -$ -$ INCREASE IN FUND BALANCE -$ -$ -$ -$ Recreation Center/Playground E -$ -$ -$ -$ CDBG 05-06 BALLPARK FENCE -$ -$ -$ -$ CDBG 06-07 BALLPARK LIGHTS -$ -$ -$ -$ BALLPARK LIGHTING & IMPRVMNTS -$ -$ -$ -$ 200 EAST STREET IMPROVEMENT -$ -$ -$ -$ Total Community Development 59,509$ -$ 81,215$ 100,000$ 100,000$ Total Expenditure 59,509$ -$ 81,215$ 100,000$ 100,000$ Change in Net Position (21,010)$ -$ (81,215)$ 52,605$ 52,605$ Trails Fund Contributions and Transfers CONTRIBUTION FROM GENERAL FUND -$ 30,000$ 30,000$ 100%190,000$ 220,000$ FUTURE GRANTS -$ -$ -$ -$ UTAH TRAILS STATE FUNDS -$ -$ -$ -$ UTAH TRAILS - LOCAL FUNDS -$ -$ -$ -$ UTAH TRAILS 500 W. UNDERPASS -$ -$ -$ -$ UTAH TRAILS PIPE DREAM TRAIL -$ -$ -$ -$ FIRE/FUEL/REDUCT/REVEG -$ -$ -$ -$ ESCROW FUNDS -$ -$ -$ -$ MILLCREEK PROJ. FUND/BEG. BAL.-$ -$ -$ -$ Total Contributions and Transfers -$ 30,000$ 30,000$ 100%190,000$ 220,000$ Total Revenue -$ 30,000$ 30,000$ 190,000$ 220,000$ Millcreek Projects FIRE/FUEL/REDUCTION/REVEG -$ -$ -$ -$ MILLCREEK/MAIN STREET - WEIR -$ -$ -$ -$ UTAH TRAILS 500 W. UNDERPASS -$ -$ -$ -$ UTAH TRAILS PIPE DREAM -$ -$ -$ -$ SALARIES -$ -$ -$ -$ BENEFITS -$ -$ -$ -$ UNEMPLOYMENT -$ -$ -$ -$ PROFESSIONAL/TECHNICAL -$ -$ -$ -$ OTHER -$ -$ -$ -$ ACQUISITIONS -$ -$ -$ -$ BMX TRACK -$ -$ -$ -$ BROWNING ROTARY MUSICAL PLAYGR -$ -$ -$ -$ BROWNING TRAILS GRANT -$ -$ -$ -$ SPECIAL PROJ. - GRANT MATCH ON -$ -$ -$ -$ TREE EDUCATION/ADVERTISING -$ -$ -$ -$ TREES/IRRIGATION -$ -$ -$ -$ UTAH TRAILS MILLCREEK DR PATH (1,977)$ -$ -$ -$ TRAILS 161,000$ 30,000$ -$ 0%30,000$ INCREASE IN FUND BALANCE -$ -$ -$ 190,000$ 190,000$ Total Millcreek Projects 159,023$ 30,000$ -$ 0%190,000$ 220,000$ Total Expenditure 159,023$ 30,000$ -$ 0% 190,000$ 220,000$ Change in Net Position (159,023)$ -$ 30,000$ -$ -$ Housing Fund Grant Proceeds Workforce Affordable Housing F 1,231,219$ -$ -$ -$ Grants -$ -$ -$ -$ Total Grant Proceeds 1,231,219$ -$ -$ -$ -$ Charges for Services Proceeds from Long Term Debt -$ -$ -$ 6,400,000$ 6,400,000$ Rent/Lease Income 88,759$ -$ 63,405$ 68,000$ 68,000$ Total Charges for Services 88,759$ -$ 63,405$ 6,468,000$ 6,468,000$ Interest INTEREST INCOME 19,241$ -$ 5,251$ -$ -$ Total Interest 19,241$ -$ 5,251$ -$ -$ Contributions and Transfers HOUSING FUND BEG. BAL -$ -$ -$ 195,608$ 195,608$ Transfer From General Fund -$ -$ -$ -$ Transfer From Capital Projects -$ -$ -$ -$ Total Contributions and Transfers -$ -$ -$ 195,608$ 195,608$ Total Revenue 1,339,220$ -$ 68,656$ 6,663,608$ 6,663,608$ Administrative Salaries and Wages -$ -$ 24,297$ 28,000$ 28,000$ Benefits -$ -$ 22,028$ 26,000$ 26,000$ OVERTIME -$ -$ -$ -$ UNEMPLOYMENT -$ -$ -$ -$ Acquisitions -$ -$ -$ -$ Debt Retirement -$ -$ -$ -$ Development Costs 9,938$ -$ 145,824$ 6,400,000$ 6,400,000$ Operation & Maintenance Costs 52,382$ -$ 33,801$ 36,000$ 36,000$ O&M UTILITIES 34,673$ -$ 36,527$ 40,000$ 40,000$ Professional & Technical 27,000$ -$ 10$ -$ Transfer to Debt Service Fund -$ -$ -$ 133,608$ 133,608$ Total Administrative 123,993$ -$ 262,487$ 6,663,608$ 6,663,608$ Total Expenditure 123,993$ -$ 262,487$ 6,663,608$ 6,663,608$ Change in Net Position 1,215,227$ -$ (193,831)$ -$ -$ Debt Service Fund Intergovernmental Revenue Contribution from GC Rec Distr 190,000$ 190,000$ -$ 0%190,000$ Contribution from Grand County -$ 8,819$ -$ 0%8,819$ Interest income -$ -$ -$ -$ Total Intergovernmental Revenue 190,000$ 198,819$ -$ 0%-$ 198,819$ Charges for services 0 Lease Revenue 51,169$ 40,231$ 27,916$ 69%40,231$ Total Intergovernmental Revenue 51,169$ 40,231$ 27,916$ 69%-$ 40,231$ Contributions and Transfers Transfer from general fund 274,589$ 109,714$ 109,714$ 100%109,714$ Transfer from housing fund -$ 133,608$ -$ 0%133,608$ Transfer from capital projects 28,000$ -$ -$ -$ Total Contributions and Transfers 302,589$ 243,322$ 109,714$ 45%-$ 243,322$ Total Revenue 543,758$ 482,372$ 137,630$ -$ 482,372$ Municipal Building 2003 Sales Tax Rev - Principal 85,000$ 87,000$ 87,000$ 100%87,000$ 2003 Sales Tax Rev - Interest 26,425$ 24,300$ 24,300$ 100%24,300$ 2009 Sales Tax Rev - Principal 191,000$ 191,000$ 191,000$ 100%191,000$ 2009 Sales Tax Rev - Interest -$ -$ -$ -$ Total Municipal Building 302,425$ 302,300$ 302,300$ 100%-$ 302,300$ Community Development 2018 CIB Bond - Principal 28,000$ 29,000$ 29,000$ 100%29,000$ 2018 CIB Bond - Interest -$ 17,464$ 17,475$ 100%17,464$ 2019 Walnut Lane Lease - Princ 60,000$ 62,000$ 62,000$ 100%62,000$ 2019 Walnut Lane Lease - Inter 74,164$ 71,608$ 71,608$ 100%71,608$ Total Community Development 162,164$ 180,072$ 180,083$ 100%-$ 180,072$ Total Expenditure 464,589$ 482,372$ 482,383$ 100% -$ 482,372$ Change in Net Position 79,169$ -$ (344,753)$ -$ -$ Capital Projects Fund Miscellaneous Revenue INTEREST INCOME 38,088$ -$ 1,834$ -$ GRANTS AND DONATIONS -$ -$ -$ -$ DOG PARK DONATIONS -$ -$ -$ -$ Total Miscellaneous Revenu 38,088$ -$ 1,834$ -$ -$ Contributions and Transfers CIB LOAN -$ -$ -$ -$ CIB CONTRACTOR RETAINAGE 3,083$ -$ -$ -$ PROCEEDS FROM LONG TERM DEBT -$ -$ -$ -$ GRAND COUNTY CONTRIBUTION 394,522$ -$ -$ -$ SITLA CONTRIBUTION -$ -$ -$ -$ DONATIONS 295$ 2,000$ 130$ 7%2,000$ TRANS ENHANCE GRANT -$ -$ -$ -$ UDOT FUNDING - HOTSPOT 1,000,000$ -$ -$ -$ SALE OF PROPERTY/EQUIPMENT -$ -$ -$ -$ CIB GRANT -$ -$ -$ -$ LEASE REVENUE CITY CENTER -$ -$ -$ -$ UDOT AID PROJECT 104,479$ -$ -$ -$ MORTGAGE PRNCPAL OLD CITY HALL -$ -$ -$ -$ MORTGAGE INTEREST OLD CITY HL -$ -$ -$ -$ UTAH STATE ENERGY PROGRAM GRAN -$ -$ -$ -$ UTAH POWER GRANT -$ -$ -$ -$ FEDERAL HIGHWAY GRANT -$ -$ -$ -$ LIBRARY CITY CENTER CONTR -$ -$ -$ -$ CIB LOAN PROCEEDS -$ -$ -$ -$ CONTRIBUTION FROM REC DISTRICT -$ -$ -$ -$ DEVELOPER FEES 132,090$ -$ -$ -$ CLAIM SETTLEMENT PROCEEDS -$ -$ -$ -$ PROCEEDS FROM LT DEBT -$ -$ -$ -$ TRANSFER FROM GENERAL FUND -$ 158,623$ 158,623$ 100%524,676$ 683,299$ TRANSFER FROM RECREATION FUND -$ -$ -$ -$ CAPITAL PROJECTS FUND BEG. BAL -$ 1,000,000$ -$ 0%1,000,000$ TRANSFER IN FROM MUNICIPAL BLD -$ -$ -$ -$ TRANSFER IN FROM USU SET-ASIDE -$ -$ -$ -$ Total Contributions and Transfers 1,634,468$ 1,160,623$ 158,753$ 14%524,676$ 1,685,299$ Total Revenue 1,634,468$ 1,160,623$ 158,753$ 524,676$ 1,685,299$ Stormwater STRMWTR DETENTION BASIN PROJ -$ -$ -$ -$ Total Stormwater -$ -$ -$ -$ -$ Streets PARKING IMPROVEMENTS - DESIGN 257,000$ -$ -$ -$ PARKING IMPROVEMENTS - DISPERS -$ 1,000,000$ -$ 0%1,000,000$ PARKING IMPROVEMENTS - CARRYOV -$ -$ -$ -$ PASSTHROUGH 191 WIDENING 132,090$ -$ -$ -$ ROAD IMPROVEMENTS 18,625$ -$ -$ -$ MILLCREEK INTERSECTION 82,849$ -$ -$ -$ STREETS/SPECIAL PROJ./CONCRETE -$ -$ -$ -$ NORTH CORRIDOR FRONTAGE ROAD -$ -$ -$ -$ POWERHOUSE LANE -$ -$ -$ -$ MAIN STREET IMPROVEMENTS -$ -$ -$ -$ TFER TO ROAD IMPROVE SETASIDE -$ -$ -$ -$ 100 NORTH STREET IMPROVEMENTS -$ -$ -$ -$ TRANSPORTATION MASTER PLAN 30,010$ -$ -$ -$ CITY SHOP/YARD IMPROVEMENTS 5,943$ -$ -$ -$ WILLIAMS WAY ROAD RECONSTRUCTI -$ -$ -$ -$ BARTLETT STREET IMPROVEMENTS -$ -$ -$ -$ CITY FACILITIES - SECURITY -$ -$ -$ -$ 400 EAST ROAD IMPROVEMENTS -$ -$ -$ -$ TRANSPORTATION STUDY - UDOT CO -$ -$ -$ -$ GENERAL ADMINISTRATIVE FACILIT 23,828$ -$ -$ -$ MILLCREEK DRIVE WEST PROJECT 814,489$ -$ -$ -$ EQUIPMENT -$ -$ -$ -$ VEHICLES -$ -$ -$ -$ SEALCOAT -$ -$ -$ -$ Sealcoat non-capital -$ -$ -$ -$ 500 WEST/KANE CREEK IMPROVE -$ -$ -$ -$ 500 W non-capital -$ -$ -$ -$ Total Streets 1,364,833$ 1,000,000$ -$ 0%-$ 1,000,000$ Building ADA IMPROVEMENTS -$ -$ -$ -$ ROOF PROJECT -$ -$ -$ -$ SOLAR PROJECT -$ -$ -$ -$ MARC BUILDING IMPROVEMENTS 1,246$ 2,000$ 68,381$ 3419%68,000$ 70,000$ MARC EQUIPMENT -$ -$ -$ -$ Total Building 1,246$ 2,000$ 68,381$ 3419%68,000$ 70,000$ Aquatic Center AQUATIC CENTER IMPROVEMENTS 4,000$ -$ -$ -$ AQUATIC CENTER SET ASIDE -$ -$ -$ -$ AQUATIC CENTER EQUIPMENT REPLA -$ -$ -$ -$ CONTRIBUTION TO CIB ESCROW -$ -$ -$ -$ Total Aquatic Center 4,000$ -$ -$ -$ -$ Administrative VEHICLES 10,150$ 11,000$ 9,852$ 90%11,000$ EQUIPMENT -$ -$ -$ -$ IT - COMPUTER REPLACEMENT 36,092$ -$ 4,867$ 5,000$ 5,000$ IT - OTHER EQUIPMENT 17,131$ -$ 66,189$ 70,000$ 70,000$ Total Administrative 63,372$ 11,000$ 80,908$ 736%75,000$ 86,000$ Community Services MUNI BLDG PROJECT -$ -$ -$ -$ PUBLIC BLDG BOND RESERVE -$ -$ -$ -$ MUNICIPAL BLDG FF&E -$ -$ -$ -$ 2009 AQUATIC BOND PMT -$ -$ -$ -$ DEBT SERVICE TRANSFER 28,000$ -$ -$ -$ BLDG IMPROVEMENTS 31,187$ -$ -$ -$ CENTER STREET GYM MECHANICAL -$ -$ -$ -$ CITY SUSTAINABILITY 15,087$ -$ -$ -$ BALLFIELD -$ -$ -$ -$ DARK SKY CAPITAL IMPROVEMENT -$ -$ -$ -$ MUNICIPAL BLDG BOND PMT -$ -$ -$ -$ MUNI BLDG BOND INTEREST -$ -$ -$ -$ Total Community Services 74,274$ -$ -$ -$ -$ Parks and Trails TRAIL & BRIDGE IMPROVEMENTS -$ -$ -$ -$ ART IN PUBLIC PLACES 1%37,990$ 10,000$ 19,667$ 197%10,000$ 20,000$ SWANNY PARK RESTROOMS -$ -$ -$ -$ PARK IMPROVEMENTS 3,541$ -$ 48,624$ 50,000$ 50,000$ PLAYGROUND EQUIP/BLDG IMPROVE -$ -$ -$ -$ PARKS EQUIPMENT & VEHICLES 33,642$ -$ -$ -$ Total Parks and Trails 75,173$ 10,000$ 68,291$ 60,000$ 70,000$ Community Contributions MAPS - ASSISTED LIVING PROJECT -$ -$ -$ -$ IMPACT FEE OFFSET -$ -$ -$ -$ PERF GURANTEE DEFAULT IMPROVE -$ -$ -$ -$ USU SETASIDE -$ -$ 286,676$ 286,676$ 286,676$ Contribution to CHCSSD -$ -$ -$ -$ USU BUILDING PROJECT -$ -$ -$ -$ Total Community Contributions -$ -$ 286,676$ 286,676$ 286,676$ Public Safety ANIMAL SHELTER PROJECT -$ -$ -$ -$ ANIMAL SHELTER EQUIPMENT -$ 16,178$ -$ 0%16,178$ ANIMAL SHELTER FF&E -$ -$ -$ -$ SHOOTING RANGE REMDIATION -$ -$ -$ -$ POLICE EQUIPMENT 3,037$ 40,702$ -$ 0%40,702$ POLICE VEHICLES 59,445$ 80,743$ 112,763$ 140%35,000$ 115,743$ Total Public Safety 62,482$ 137,623$ 112,763$ 82%35,000$ 172,623$ Contributions and Transfers INCREASE IN FUND BALANCE -$ -$ -$ -$ TRANSFER TO GENERAL FUND -$ -$ -$ -$ Total Contributions and Transfers -$ -$ -$ -$ -$ Total Expenditure 1,645,380$ 1,160,623$ 617,019$ 53% 524,676$ 1,685,299$ Change in Net Position (10,912)$ -$ (458,266)$ -$ -$ Water Fund Operating Income WATER PENALTIES 4,283$ 5,000$ 15,648$ 313%5,000$ Water SUNDRY REVENUES 42,767$ 40,000$ 39,006$ 98%40,000$ Water GOVERNMENT SHOP WATER 11,758$ 12,000$ 21,203$ 177%12,000$ Water TAXABLE SHOP WATER 25,550$ 35,000$ 70,953$ 203%35,000$ WATER SALES 1,120,698$ 1,198,019$ 1,343,094$ 112%1,198,019$ TAX ON SHOP WATER SALES (1,388)$ -$ (5,932)$ -$ WATER CONNECTION 47,198$ 65,000$ 61,024$ 94%65,000$ WATER TERMINATION 100$ -$ 49$ -$ Total Operating Income 1,250,966$ 1,355,019$ 1,545,044$ 114%-$ 1,355,019$ Non Operating Income INTEREST INCOME 13,527$ 10,000$ 2,039$ 20%10,000$ GRANT INCOME -$ -$ -$ -$ WATER IMPACT FEE INTEREST INCO -$ -$ -$ -$ WATER IMPACT FEES 149,849$ 70,000$ 163,075$ 233%70,000$ WATER IMPACT FEE BEG F.B.-$ -$ -$ -$ WATER TANK FINANCING -$ -$ -$ -$ SALE OF MATERIALS & SUPPLIES -$ -$ -$ -$ Water SPECIAL SERV CITY DEPT -$ -$ -$ -$ ALLOWANCE ON DOUBTFUL ACCOUNTS -$ -$ -$ -$ W/S - BEG. FUND BALANCE -$ -$ -$ -$ Total Non Operating Income 163,377$ 80,000$ 165,114$ 206%-$ 80,000$ Total Revenue 1,414,343$ 1,435,019$ 1,710,158$ 119% -$ 1,435,019$ Operating Expense Water GENERAL FUND O/H 391,747$ 391,747$ 359,101$ 92%391,747$ Water SALARIES & WAGES 302,826$ 277,745$ 193,958$ 70%277,745$ Water SUPERVISOR PAY -$ -$ -$ -$ Water SALARY DIFFERENTIAL (SUR -$ -$ -$ -$ Water EMPLOYEE BENEFITS 202,486$ 213,805$ 177,869$ 83%213,805$ Water OVERTIME 10,685$ 30,000$ 2,673$ 9%30,000$ Water UNEMPLOYMENT -$ -$ -$ -$ Water SUBSCRIPTIONS & MEMBERSH 2,889$ 4,948$ 2,052$ 41%4,948$ Water TRAVEL 2,631$ 7,100$ 1,657$ 23%7,100$ Water OFFICE EXPENSE & SUPPLIE -$ 1,250$ 59$ 5%1,250$ Water EQUIPMENT-SUPPL. & MAINT 20,630$ 22,500$ 4,999$ 22%22,500$ Water BUILDING SUPPL. & MAINTE 14,363$ 15,000$ 5,008$ 33%15,000$ Water UTILITIES 54,311$ 55,500$ 65,877$ 119%55,500$ Water TELEPHONE 3,705$ 3,125$ 3,108$ 99%3,125$ Water MONTHLY FUEL - GASCARD 12,161$ 12,600$ 7,824$ 62%12,600$ Water PROFESSIONAL & TECH. SER 42,617$ 31,500$ (4,816)$ -15%31,500$ Water WATER/EDUCATION 3,805$ 7,500$ 2,005$ 27%7,500$ Water OTHER 2,864$ 4,250$ 1,150$ 27%4,250$ Water SPECIAL DEPARTMENTAL SUP 41,714$ 60,600$ 39,516$ 65%60,600$ Water INSURANCE 1,560$ 1,600$ 1,560$ 98%1,600$ Water DEPRECIATION 216,151$ 205,750$ 147,120$ 72%205,750$ Water INTEREST ON BONDS/DEBT S (267)$ 14,043$ (34)$ 0%14,043$ Water TRANSFER TO CAPITAL FAC -$ -$ -$ -$ Water RENT OF PROPERTY & EQUIP 4,793$ 8,500$ 2,107$ 25%8,500$ Water capital lease expense -$ -$ -$ -$ Total Administrative 1,331,672$ 1,369,063$ 1,012,796$ 74%-$ 1,369,063$ Sewer Sewer INTEREST INCOME -$ -$ -$ -$ SEWER IMPACT FEE INTEREST -$ -$ -$ -$ SEWER IMPACT FEES -$ -$ -$ -$ SEWER IMPACT FEE BEG F.B.-$ -$ -$ -$ SEWER IMPACT FEE FINANCE INTER -$ -$ -$ -$ SEWER WWTP FINANCING -$ -$ -$ -$ WWTP AGENCY ILA CONTRIBUTION -$ -$ -$ -$ Gain (loss) on asset retiremen -$ -$ -$ -$ Water CONTRIBUTIONS OF ASSETS -$ -$ -$ -$ Sewer Contribution from capita -$ -$ -$ -$ Sewer SUNDRY REVENUE -$ -$ -$ -$ SEWER SERVICES CHARGES -$ -$ -$ -$ Sewer SPECIAL SERVICES BY CITY -$ -$ -$ -$ Sewer SPANISH VALLEY SEWER -$ -$ -$ -$ SEWER CONNECTION -$ -$ -$ -$ Sewer GENERAL FUND O/H -$ -$ -$ -$ Sewer WWTP SALARIES & WAGES -$ -$ -$ -$ Sewer WWTP EMPLOYEE BENEFITS -$ -$ -$ -$ Sewer WWTP OVERTIME -$ -$ -$ -$ Sewer WWTP UNEMPLOYMENT -$ -$ -$ -$ Sewer WWTP SUBSCRIPTIONS & MEM -$ -$ 579$ -$ Sewer WWTP TRAVEL -$ -$ -$ -$ Sewer WWTP OFFICE EXPENSE & SU -$ -$ -$ -$ Sewer WWTP EQUIP SUPPL&MAINT -$ -$ -$ -$ Sewer WWTP BUILDING SUPPL. & M -$ -$ -$ -$ Sewer WWTP UTILITIES -$ -$ -$ -$ Sewer WWTP TELEPHONE -$ -$ -$ -$ Sewer WWTP RENT OF PROPERTY & -$ -$ -$ -$ Sewer WWTP MONTHLY FUEL - GAS -$ -$ -$ -$ Sewer WWTP PROFESSIONAL & TECH -$ -$ 110$ -$ Sewer WWTP EDUCATION -$ -$ -$ -$ Sewer WWTP SHIPPING\FREIGHT -$ -$ -$ -$ Sewer WWTP SPECIAL DEPARTMENTA -$ -$ -$ -$ Sewer DEPRECIATION -$ -$ -$ -$ Sewer INTEREST ON SEWER BONDS -$ -$ -$ -$ Sewer IMPACT FEE WAIVERS -$ -$ -$ -$ IMPACT FEE WAIVERS -$ -$ -$ -$ Sewer COLLECTIONS Captial Leas -$ -$ -$ -$ Benefit expense-chge NPL/NPA 53,355$ -$ -$ -$ Pension expense (GASB 68)(43,489)$ -$ -$ -$ Sewer COLLECTION SALARIES & WA -$ -$ -$ -$ Sewer COLLECTION EMPLOYEE BENE -$ -$ -$ -$ Sewer COLLECTION OVERTIME -$ -$ -$ -$ Sewer COLLECTION UNEMPLOYMENT -$ -$ -$ -$ Sewer COLLECTION SUBSCRIP & M -$ -$ -$ -$ Sewer COLLECTION TRAVEL -$ -$ -$ -$ Sewer COLLECTION OFFICE EXP & -$ -$ -$ -$ Sewer COLLECTION EQUIP SUPPLIE -$ -$ -$ -$ Sewer BLDG/GRDS SUPPLIES&MAINT -$ -$ -$ -$ Sewer COLLECTION UTILITIES -$ -$ -$ -$ Sewer COLLECTION TELEPHONE -$ -$ -$ -$ Sewer COLLECTION RENTALS -$ -$ -$ -$ Sewer COLLECTION MONTHLY FUEL -$ -$ -$ -$ Sewer COLLECTION PROFESSIONAL -$ -$ -$ -$ Sewer COLLECTION EDUCATION -$ -$ -$ -$ Sewer COLLECTION FREIGHT -$ -$ -$ -$ Sewer COLLECTION SPEC DEPT SUP -$ -$ -$ -$ Total Sewer 9,866$ -$ 689$ -$ -$ Total Expenditure 1,341,538$ 1,369,063$ 1,013,485$ 74% -$ 1,369,063$ Change in Net Position 72,804$ 65,956$ 696,673$ -$ 65,956$ Sewer Fund Operating Income Sewer SEPTAGE PROCESSING FEES 110,991$ 100,000$ 128,821$ 129%100,000$ SEWER EXISTING FACILITY FEE 80,056$ 80,000$ 70,407$ 88%80,000$ SEWER STUDIES FEE 4,497$ 6,000$ 3,665$ 61%6,000$ SEWER SERVICES CHARGES 1,329,022$ 1,432,375$ 1,254,967$ 88%1,432,375$ Sewer SPECIAL SERVICES BY CITY 872$ 2,000$ -$ 0%2,000$ Sewer GREASE TRAP SERVICES/FIN 500$ -$ -$ -$ Sewer SPANISH VALLEY SEWER 373,835$ 434,317$ 299,790$ 69%434,317$ Sewer SJSPSSD SEWER 5,105$ 32,000$ 10,488$ 33%32,000$ SEWER CONNECTION 5,710$ 10,000$ 5,999$ 60%10,000$ Total Operating Income 1,910,589$ 2,096,692$ 1,774,137$ 85%-$ 2,096,692$ Non Operating Income Sewer INTEREST INCOME 47,357$ 50,000$ 1,846$ 4%50,000$ SJSPSSD SEWER IMPACT FEES 321,592$ -$ 55,057$ -$ SJSPSSD SEWER IMPACT FEES - OF -$ -$ -$ -$ SEWER WRF RETAINAGE 8,843$ -$ 103$ -$ GWSSA SEWER IMPACT FEES - OFFS 71,955$ 55,000$ -$ 0%55,000$ GWSSA SEWER IMPACT FEES 191,653$ 200,000$ 89,927$ 45%200,000$ SEWER IMPACT FEE INTEREST 20,269$ 18,000$ 3,580$ 20%18,000$ SEWER IMPACT FEES 430,195$ 200,000$ 70,306$ 35%200,000$ SEWER IMPACT FEE BEG F.B.-$ -$ -$ -$ SEWER IMPACT FEE FINANCE INTER 8,588$ 6,000$ 6,907$ 115%6,000$ SVWSID CAPITAL ANNUAL CONTRIBU 102,207$ -$ 102,207$ -$ SEWER WWTP FINANCING -$ -$ -$ -$ WWTP AGENCY ILA CONTRIBUTION -$ -$ -$ -$ Gain (loss) on asset retiremen -$ -$ -$ -$ Sewer Contribution from capita -$ -$ -$ -$ SALE OF MATERIALS & SUPPLIES 50,000$ -$ -$ -$ Sewer VIOLATION FINES -$ -$ -$ -$ ALLOWANCE ON DOUBTFUL ACCOUNTS -$ -$ -$ -$ W/S - BEG. FUND BALANCE -$ -$ -$ -$ Total Non Operating Income 1,252,659$ 529,000$ 329,933$ 62%-$ 529,000$ Total Revenue 3,163,248$ 2,625,692$ 2,104,070$ 80% -$ 2,625,692$ Sewer WRF Sewer GENERAL FUND O/H 378,837$ 378,837$ 347,267$ 92%378,837$ Sewer WRF SALARIES & WAGES 216,070$ 185,001$ 171,760$ 93%185,001$ Sewer WRF SUPERVISOR PAY 49$ -$ -$ -$ Sewer WRF EMPLOYEE BENEFITS 123,000$ 133,616$ 117,667$ 88%133,616$ Sewer WRF OVERTIME 4,929$ 9,000$ 6,732$ 75%9,000$ Sewer WRF UNEMPLOYMENT -$ -$ -$ -$ Sewer WRF SUBSCRIPTIONS & MEMB 2,346$ 6,222$ 3,433$ 55%6,222$ Sewer WRF TRAVEL 1,175$ 1,500$ -$ 0%1,500$ Sewer WRF OFFICE EXPENSE & SUP 205$ 1,000$ 446$ 45%1,000$ Sewer WRF EQUIPMENT SUPPL. & M 26,963$ 8,000$ 21,573$ 270%8,000$ Sewer WRF BUILDING SUPPL. & MA 1,948$ 1,600$ 1,615$ 101%1,600$ Sewer WRF UTILITIES 129,462$ 140,000$ 145,665$ 104%140,000$ Sewer WRF TELEPHONE 5,682$ 5,000$ 4,460$ 89%5,000$ Sewer WRF RENT OF PROPERTY & E -$ 2,000$ -$ 0%2,000$ Sewer WRF MONTHLY FUEL - GAS C 2,313$ 5,000$ 2,253$ 45%5,000$ Sewer WRF PROFESSIONAL & TECH.161,494$ 162,000$ 134,734$ 83%162,000$ Sewer WRF EDUCATION 1,745$ 1,500$ 4,550$ 303%1,500$ Sewer WRF SHIPPING\FREIGHT 10,812$ 15,000$ 15,635$ 104%15,000$ Sewer WRF SPECIAL DEPARTMENTAL 57,488$ 55,700$ 83,617$ 150%55,700$ Sewer DEPRECIATION 201,560$ 150,000$ 134,815$ 90%150,000$ Sewer INTEREST ON SEWER BONDS 220,336$ 219,282$ 218,236$ 100%219,282$ Sewer IMPACT FEE WAIVERS -$ -$ -$ -$ IMPACT FEE WAIVERS -$ -$ -$ -$ Benefit expense-chge NPL/NPA 53,355$ -$ -$ -$ Pension expense (GASB 68)(43,489)$ -$ -$ -$ Total Sewer WRF 1,556,281$ 1,480,258$ 1,414,457$ 96%-$ 1,480,258$ Sewer Collection System Sewer COLLECTIONS Captial Leas 32$ -$ -$ -$ Sewer COLLECTION SALARIES & WA 150,091$ 136,723$ 76,841$ 56%136,723$ Sewer COLLECTION SUPERVISOR PA 986$ -$ -$ -$ Sewer COLLECTION EMPLOYEE BENE 74,700$ 49,288$ 50,801$ 103%49,288$ Sewer COLLECTION OVERTIME 5,371$ 10,500$ 5,945$ 57%10,500$ Sewer COLLECTION UNEMPLOYMENT -$ -$ -$ -$ Sewer COLLECTION SUBSCRIP & M 350$ 4,752$ -$ 0%4,752$ Sewer COLLECTION TRAVEL 1,123$ 4,500$ -$ 0%4,500$ Sewer COLLECTION OFFICE EXP & -$ 900$ 23$ 3%900$ Sewer COLLECTION EQUIP SUPPLIE 4,862$ 28,000$ 15,990$ 57%28,000$ Sewer BLDG/GRDS SUPPLIES&MAINT -$ 500$ 138$ 28%500$ Sewer COLLECTION UTILITIES 1,786$ 1,500$ 2,510$ 167%1,500$ Sewer COLLECTION TELEPHONE 1,516$ 3,000$ 997$ 33%3,000$ Sewer COLLECTION RENTALS 3,629$ 6,000$ -$ 0%6,000$ Sewer COLLECTION MONTHLY FUEL 6,566$ 8,000$ 2,826$ 35%8,000$ Sewer COLLECTION PROFESSIONAL 15,142$ 37,250$ 57,350$ 154%37,250$ Sewer COLLECTION EDUCATION 2,755$ 5,850$ 1,675$ 29%5,850$ Sewer COLLECTION OTHER 765$ 3,650$ 844$ 23%3,650$ Sewer COLLECTION SPEC DEPT SUP 26,245$ 42,000$ 20,368$ 48%42,000$ Total Sewer Collection System 295,918$ 342,413$ 236,307$ 69%-$ 342,413$ Total Expenditure 1,852,199$ 1,822,671$ 1,650,764$ 91% -$ 1,822,671$ Change in Net Position 1,311,048$ 803,021$ 453,306$ -$ 803,021$ Storm Water Fund Operating Income STATE GRANT -$ -$ -$ -$ INTEREST INCOME -$ -$ -$ -$ TFER FROM BEG F.B.-$ -$ -$ -$ STORM WATER DRAINAGE FEE 321,822$ 285,190$ 287,316$ 101%285,190$ NON-POINT SOURCE FINANCIAL ASS -$ -$ -$ -$ TRANSFER FROM GENERAL FUND -$ -$ -$ -$ Total Operating Income 321,822$ 285,190$ 287,316$ 101%-$ 285,190$ Total Revenue 321,822$ 285,190$ 287,316$ 101% -$ 285,190$ Operating Income Storm wtr GENERAL FUND O/H 84,186$ 84,186$ 77,171$ 92%84,186$ Storm wtr SALARIES & WAGES -$ -$ -$ -$ Storm wtr SUPERVISOR PAY -$ -$ -$ -$ Storm wtr EMPLOYEE BENEFITS -$ -$ -$ -$ Storm wtr UNEMPLOYMENT -$ -$ -$ -$ Storm wtr FUEL 4,732$ -$ 2,385$ -$ Storm wtr PROFESSIONAL & TECH.4,000$ -$ 2,500$ -$ Storm wtr SPECIAL DEPARTMENTAL -$ -$ -$ -$ Storm wtr DEPRECIATION 10,376$ -$ 6,917$ -$ Storm wtr SPECIAL PROJECTS -$ -$ 591$ -$ Storm wtr TRANSFER TO SURPLUS -$ -$ -$ -$ Total Sewer Collection System 103,294$ 84,186$ 89,563$ 106%-$ 84,186$ Total Expenditure 103,294$ 84,186$ 89,563$ 106% -$ 84,186$ Change in Net Position 218,529$ 201,004$ 197,753$ 98%-$ 201,004$ Health Insurance Fund Charges for Services Health Reimb Arrgmt Premiums 532,315$ 675,547$ 467,451$ 69%675,547$ Dental Premiums 46,977$ 50,000$ 36,125$ 72%50,000$ Health Savings Account Premium 165,608$ 120,000$ 3,678$ 3%120,000$ Medical Insurance Premiums 1,057,678$ 1,296,000$ 733,544$ 57%1,296,000$ Life Insurance Premiums 16,025$ 14,000$ 3,190$ 23%14,000$ Vision Insurance Premiums 14,687$ 14,500$ 16,214$ 112%14,500$ Employee Health Savings Accoun 169,638$ 240,000$ 31$ 0%240,000$ Employee Life Insurance Premiu -$ -$ -$ -$ Employee Supplemental Insuranc 27,293$ 24,000$ -$ 0%24,000$ Employee Life Insurance Premiu 13,168$ 11,500$ -$ 0%11,500$ Short Term Disability Premiums -$ 16,800$ -$ 0%16,800$ Interest income -$ -$ -$ -$ Transfer from general fund -$ -$ -$ -$ Total Charges for Services 2,043,390$ 2,462,347$ 1,260,234$ 51%-$ 2,462,347$ Total Revenue 2,043,390$ 2,462,347$ 1,260,234$ 51% -$ 2,462,347$ Administrative Third party administrator 816$ -$ 1,027$ -$ Health Reimbursement Arrangeme 412,663$ 574,215$ 316,286$ 55%574,215$ Dental Expenses 35,401$ 45,000$ 28,331$ 63%45,000$ Health Savings Account Funding 170,454$ 120,000$ (581)$ 0%120,000$ Medical Insurance premiums 989,204$ 1,296,000$ 830,167$ 64%1,296,000$ Vision Insurance premiums 15,743$ 14,500$ 9,540$ 66%14,500$ Life Insurance premiums 6,280$ 14,000$ 4,318$ 31%14,000$ Assistance Program (EAP)2,884$ 3,720$ 2,674$ 72%3,720$ TeleMedicine 5,688$ 5,508$ 4,121$ 75%5,508$ Bank charges and fees (25)$ -$ -$ -$ Wellness Program 12,895$ 12,000$ 23,359$ 195%12,000$ Employee Health Savings Accoun 158,934$ 240,000$ (1,834)$ -1%240,000$ Employee Supplemental Insuranc 34,523$ 24,000$ 22,278$ 93%24,000$ Employee Life Insurance premiu 18,025$ 11,500$ 13,351$ 116%11,500$ Short Term Disability -$ 16,800$ -$ 0%16,800$ Transfer to Fund Balance -$ 85,104$ -$ 0%85,104$ Total Administrative 1,863,485$ 2,462,347$ 1,253,037$ 51%-$ 2,462,347$ Total Expenditure 1,863,485$ 2,462,347$ 1,253,037$ 51% -$ 2,462,347$ Change in Net Position 179,905$ -$ 7,196$ -$ -$ 217 E. Center Street Moab, UT 84532 Z O Mn H CC CITY OF UTAH 'Mtn Quality Pepott 2020 e at Moab City work around the clock to provide top quality water to every tap. We ask that all our customers help us protect our water sources, which are the heart of our community, our way of life and our children's future. 'Water Qua Itty Pepolt This report is designed to inform you about the quality of the water and services we deliver to you every day. Our constant goal is to provide you with a safe and dependable supply of drinking water. We want you to understand the efforts we make to continually improve the water treatment process and protect our water resources. We are committed to ensuring the quality of your water. Our water sources have been determined to be from ground water. Ptotecttng Watez Sources The Drinking water Source Protection Plan for Moab is available for your review. It contains information about source protection zones, potential contamination sources and management strategies to protect our drinking water. Our sources have been determined to have a low level of susceptibility from potential contamination. We have also developed management strategies to further protect our sources from contamination. Please contact us if you have questions or concerns about our source protection plan. Cross Connection Control PPogtarn There are many connections to our water distribution system. When connections are properly installed and maintained, the concerns are very minimal. However, unapproved and improper piping changes or connections can adversely affect not only the availability, but also the quality of the water. A cross connection may let polluted water or even chemicals mingle into the water supply system when not properly protected. This not only compromises the water quality but can also affect your health. So, what can you do? Do not make or allow improper connections at your homes. Even that unprotected garden hose lying in the puddle next to the driveway is a cross connection. The unprotected lawn sprinkler system after you have fertilized or sprayed is also a cross connection. When the cross connection is allowed to exist at your home, it will affect you and your family first. If you'd like to [earn more about helping to protect the quality of our water, call us for further information about ways you can help. o =�Cro • o aso- o Q:. ontarntnants All sources of drinking water are subject to potential contamination by constituents that are naturally occurring or man made. Those constituents can be microbes, organic or inorganic chemicals, or radioactive materials. All drinking water, including bottled water, may reasonably be expected to contain at least small amounts of some contaminants. The presence of contaminants does not necessarily indicate that the water poses a health risk. More information about contaminants and potential health effects can be obtained by calling the Environmental Protection Agency's Safe Drinking Water Hotline at 1-800-426-4791. MCLs are set at very stringent levels. To understand the possible health effects described for many regulated constituents, a person would have to drink 2 liters of water every day at the MCL level for a lifetime to have a one -in -a -million chance of having the described health effect. I Moab City is pleased to report that our drinking water meets federal and state requirements. Moab routinely monitors for constituents in our drinking water in accordance with the Federal and Utah State laws. The following table shows the results of our monitoring for the period of January 1st to December 31st, 2020. All drinking water, including bottled drinking water, may be reasonably expected to contain at least small amounts of some constituents. It's important to remember that the presence of these constituents does not necessarily pose a health risk. Contaminant Viola- tion Y/N Level Detected ND/Low- High Unit Meas. MCLG MCL Date Sam- pled Likely Source of Contamination INORGANIC CONTAMINANTS Total Coliform Bacteria N Fecal Coliform and N E.coli Chromium N Copper a. 90% results b. # of sites that exceed the AL 0 N/A 0 ND N/A 0 2 ppb 100 N ND -1 ppb 1300 Fluoride N 142-184 ppb 4000 Lead a. 90% results b. # of sites that exceed the AL Nitrate (as Nitrogen) N 0-5.3 ppb 0 N ND -1 ppm Presence of coliform bacteria in 5% of monthly samples If a routine sample and repeat sample are total coliform positive, and one is also fecal coliform or E. coli positive 2020 Naturally present in the environment 2019 Human and animal fecal waste 100 2019 1300 2019 systems; erosion of natural deposits Discharge from steel and pulp mills; erosion of natural deposits Corrosion of household plumbing Erosion of natural deposits; water additive 4000 2019 which promotes strong teeth; discharge from fertilizer and aluminum factories 15 2019 Corrosion of household plumbing systems, erosion of natural deposits 10 10 Selenium N 1 ppb 50 Sodium N 5-15 ppm None set by EPA Sulfate N 34-109 ppm 1000 TDS (Total Dis- N 106-308 ppm 2000 solved solids) 2020 50 2019 None set by EPA 2019 1000 2000 Runoff from fertilizer use; leaching from septic tanks, sewage; erosion of natural deposits Discharge from petroleum and metal refineries; erosion of natural deposits; discharge from mines Erosion of natural deposits; discharge from refineries and factories; runoff from landfills. Erosion of natural deposits; discharge 2019 from refineries and factories; runoff from landfills, runoff from cropland 2019 Erosion of natural deposits DISINFECTION BY-PRODUCTS Chlorine N 300 ppb 4000 4000 2019 Water additive used to control microbes Some people may be more vulnerable to contaminants in drinking water than the general population. Immuno-compromised persons such as persons with cancer undergoing chemotherapy, persons who have undergone organ transplants, people with HIV/AIDS or other immune system disorders, some elderly, and infants can be particularly at risk from infections. These people should seek advice from their health care providers about drinking water. EPA/CDC guidelines on appropriate means to lessen the risk of infection by cryptosporidium and other microbiological contaminants are available from the Safe Drinking Water Hotline (800-426-4791). In the following table you will find many terms and abbreviations you might not be familiar with. To help you better understand these terms we've provided the following definitions: ND/Low - High - For water systems that have multiple sources of water, the Utah Division of Drinking Water has given water systems the option of listing the test results of the constituents in one table, instead of multiple tables. To ac- complish this, the lowest and highest values detected in the multiple sources are recorded in the same space in the report table. Parts per million (ppm) or Milligrams per liter (mg/I) - one part per million corresponds to one minute in two years or a single penny in $10,000. Parts per billion (ppb) or Micrograms per liter (ug/I) - one part per billion corresponds to one minute in 2,000 years, or a single penny in $10,000,000. Parts per trillion (ppt) or Nanograms per liter (nanograms/I) - one part per trillion corresponds to one minute in 2,000,000 years, or a single penny in $10,000,000,000. Picocuries per liter (pCi/L) - picocuries per liter is a measure of the radioactivity in water. Nephelometric Turbidity Unit (NTU) - nephelometric turbidity unit is a measure of the clarity of water. Turbidity in excess of 5 NTU is just noticeable to the average person. Action Level (AL) - the concentration of a contaminant which, if exceeded, triggers treatment or other requirements which a water system must follow. Maximum Contaminant Level (MCL) - The "Maximum Allowed" (MCL) is the highest level of a contaminant that is allowed in drinking water. MCLs are set as close to the MCLGs as feasible using the best available treat- ment technology. Maximum Contaminant Level Goal (MCLG) - The "Goal"(MCLG) is the level of a contaminant in drinking water below which there is no known or expected risk to health. MCLGs allow for a margin of safety. Maximum Residual Disinfectant Level (MRDL) -The highest level of a disinfectant allowed in drinking water. There is convincing evidence that ad- dition of a disinfectant is necessary for control of microbial contaminants. Maximum Residual Disinfectant Level Goal (MRDLG) - The level of a drinking water disinfectant below which there is no known or expected risk to health. MRDLGs do not reflect the benefits of the use of disinfectants to control microbial contaminants. Date - Because of required sampling time frames i.e. yearly, 3 years, 4 years and 6 years, sampling dates may seem out -dated. - Lead Levers If present, elevated levels of lead can cause serious health problems, especially for pregnant women and young children. Lead in drinking water is primarily from materials and components associated with service lines and home plumbing. Moab City is responsible for providing high quality drinking water, but cannot control the variety of materials used in plumbing components. When your water has been sitting for several hours, you can minimize the potential for lead exposure by flushing your tap for 30 seconds to 2 minutes before using water for drinking or cooking. If you are concerned about lead in your water, you may wish to have your water tested. Information on lead in drinking water, testing methods, and steps you can take to minimize exposure is available from the safe Drinking Water Hotline or at http://www.epa.gov/safewater/lead. Please Attend Out Meetings We want our valued customers to be informed about their water utility. If you want to learn more, please attend any of our regularly scheduled meetings. They are held 2nd and 4th Tuesday 7:00pm at the City Hall, 217 East Center Street, Moab, Utah. ma You have Questtons? If you have any questions about this report or concerning your water utility, please contact Levi Jones at 435-259-7485. We want our valued customers to be informed about their water utility. CITY OF MO' 6 UTAH 217 E. Center Street • Moab, UT 84532 P 435-259-5121 • F 435-259-4135 visit our website at: www.moabcity.org First EPA Green Power Community in the Nation r Page 1 of 1 June 4, 2021 MOAB CITY COUNCIL MINUTES--DRAFT SPECIAL MEETING June 4, 2021 Moab City Council held a Special Meeting on the above date for the purpose of convening an Executive (Closed) Session. Mayor Emily Niehaus called the Special Meeting to order at 12:03 p.m. In attendance in the Moab City Council Chambers was Mayor Emily Niehaus. Participating remotely were Councilmembers Rani Derasary, Karen Guzman-Newton, Tawny Knuteson-Boyd, Mike Duncan, and Kalen Jones. Also participating remotely was Human Resources Director Danielle Guerrero. Motions and Votes: Councilmember Duncan moved to enter an Executive (Closed) Session to discuss the character, professional competence, or physical or mental health of an individual or individuals. Councilmember Guzman-Newton seconded the motion. The motion passed 5-0 aye with Councilmembers Jones, Duncan, Knuteson-Boyd, Derasary, and Guzman-Newton voting aye in a roll call vote. Mayor Niehaus convened the Executive Session at 12:04 p.m. Councilmember Knuteson-Boyd moved to close the Executive Session. Councilmember Dunan seconded the motion. The motion passed 5-0 aye with Councilmembers Jones, Derasary, Knuteson-Boyd, Duncan and Guzman-Newton voting aye. Mayor Niehaus ended the Executive Session at 2:25 p.m. Adjournment: Councilmember Knuteson-Boyd moved to adjourn. Councilmember Derasary seconded the motion. The vote to adjourn was unanimous and Mayor Niehaus adjourned the meeting at 2:26 p.m. APPROVED: __________________ ATTEST: ___________________ Emily S. Niehaus, Mayor Sommar Johnson, City Recorder Page 1 of 5 June 8, 2021 MOAB CITY COUNCIL MINUTES--DRAFT REGULAR MEETING June 8, 2021 The Moab City Council held its Regular Meeting on the above date. An audio recording of the meeting is archived at http://www.utah.gov/pmn/index.html. A video recording is archived at https://www.youtube.com/watch?v=CInkA8Cghpk. Call to Order and Attendance: Mayor Niehaus called the meeting to order at 7:02 p.m. In attendance were Councilmembers Tawny Knuteson-Boyd, Mike Duncan, Kalen Jones and Rani Derasary. Councilmember Karen Guzman-Newton attended via electronic means. City staff in attendance were Acting City Manager Carly Castle, Attorney Laurie Simonson, Recorder Sommar Johnson, Engineer Chuck Williams, Sustainability Director Mila Dunbar-Irwin and Planner Nora Shepard. Mayor Niehaus led the Pledge of Allegiance. Eleven members of the public attended. Citizens to be Heard: Recorder Johnson stated there were two online comments, which are archived at https://moabcity.org/151/City-Council. Randall Fox shared his personal history citing reasons for wanting E-bike access on municipal parkways. He stated his hope for a favorable Council vote. Public Hearing: Councilmember Jones moved to open a public hearing regarding Proposed Resolution 13- 2021: Approving the Final Master Planned Development (MPD) and Phase One Plat for the Lionsback Development Located and Accessed from Sand Flats Road. Councilmember Duncan seconded the motion. The motion passed 5-0 aye with Councilmembers Jones, Derasary, Knuteson-Boyd, Duncan and Guzman-Newton voting aye. Mayor Niehaus opened the public hearing at 7:14 p.m. Planner Shepard presented a brief history of the project, the planning process, annexation, legal challenges and changes to the proposed project. She described the Phase One development of 34 proposed casita units. She stated 18 employee housing units were proposed in the final phase. She also described Phase One improvements, including upgrades to Sand Flats Road, utilities, the drinking water source protection plan, as well as landscaping and irrigation plans. She also mentioned the Subdivision Improvements Agreement, which would accompany the Final Plat. She stated the Planning Commission held a public hearing, which elicited a small number of written comments. Later in the meeting she clarified the Planning Commission voted unanimously to affirm the proposed MPD and Phase One Plat. Howard Trenholme stated he at first was not thrilled about the proposed development yet has come to find it is a fantastic project. He said it will be a good revenue source for the City and will attract high spenders to the community. Billy Snyder stated he is a new Realtor in town. He praised the developer for creating an ethical development. He said the project will turn the worst part of town into the best part of town. He said it would bring other uses to the area besides motorized recreation and bicycles. Courtney Kizer stated the cat is out of the bag. She said we can control what kinds of people come to Moab. She stated this development will attract high-end, returning visitors who are emotionally involved in the community. She praised the high quality architecture. Page 2 of 5 June 8, 2021 Joe Kingsley requested the Councilmembers review his earlier emails on the proposed development. He stated it is an important, positive project. He said it is a win-win in every possible direction. Councilmember Jones moved to close the public hearing. Councilmember Knuteson-Boyd seconded the motion. The motion passed 5-0 aye with Councilmembers Jones, Duncan, Derasary, Guzman-Newton and Knutson-Boyd voting aye. Mayor Niehaus closed the public hearing at 7:37 p.m. Administrative Reports: Acting Manager Castle updated Council on COVID protocols at City Hall. She said masks are now optional at City Hall and the doors are now to walk-in traffic. She mentioned the Treasurer’s office has implemented a new billing system and she described some changes and temporary setbacks for public awareness. Sustainability Director Dunbar-Irwin reported on her current priorities including the Water Conservation Plan update and implementation of the Community Renewable Energy process. She also mentioned steps forward with the Sustainability Action Plan and the Dark Skies ordinance compliance. She mentioned other projects she is working on including coordination with City departments, shade trees, waterwise landscaping, funding opportunities, greenhouse gas emissions and outreach. She briefly described efforts to reorganize the existing draft sustainability plan. Mayor and Council Reports: Mayor Niehaus reported on meetings she attended involving the Water Quality Board, the Southeast Utah Association of Local Governments, and a luncheon with state water officials. She said she toured the City’s parks and recreation amenities with Parks, Recreation and Trails Director Annie McVay and Councilmember Jones. She related that she spoke at a meeting for women in Utah politics and she congratulated Finance Director Ben Billingsley on the birth of his child. She said she met with the developers of the failed R-3 rezone request and she concluded with a mention of the Utah State University (USU) well-being survey results and future research to collect visitor data. Councilmember Duncan reported he spoke with Rhianna Medina, Director of the Moab Valley Multicultural Center (MVMC) and advocate for the local homeless population. Duncan remarked on the good work and growth of the MVMC. He also mentioned his attendance at a meeting of the Rotary Club and a conversation he had with Rich Etchberger from USU. Councilmember Guzman-Newton reported on a meeting of the Chamber of Commerce. She said there would be 104 new affordable housing units added to the inventory within the year. She mentioned ribbon cuttings for new businesses and the availability of booths at the July 4 celebration. She reported on a meeting she attended regarding strategic planning at which the Utah Department of Transportation (UDOT) transit proposal and the housing shortage and proposed short-term solutions were discussed. She reported on the airport, noting Canyonlands Field experienced the highest air traffic ever, including more than 2,400 enplanements to Denver and Salt Lake City in one month and approximately 30-40 private planes per day. Councilmember Jones reported he also attended the MVMC open house and noted the amazing services provided. He mentioned the housing task force and noted a new public-facing housing website was under development. He said he attended a meeting regarding the local government cost-share for transit. He reported on the Travel Council, stating Transient Room Tax (TRT) Page 3 of 5 June 8, 2021 revenues were record-breaking. He mentioned feedback regarding traffic impacts of truck and trailer parking downtown as well as several observations of non-street-legal Off-Highway Vehicles (OHVs) on City streets. Approval of Minutes: Councilmember Derasary moved to approve minutes from the May 4, 2021 Special Council Meeting and May 11 and 25, 2021 Regular Meetings. Councilmember Jones seconded the motion. Councilmembers Derasary and Duncan noted edits. The motion passed 5-0 aye with Councilmembers Jones, Duncan, Derasary, Guzman-Newton and Knutson-Boyd voting aye. Proclamation: Mayor Niehaus praised the life-saving work of City police officers and lauded Chief Bret Edge. She read a proclamation in appreciation of the Moab Police Department. Old Business: Municipal Speed Limits—Presentation Engineer Williamson presented an inventory of existing speed limits within the City and existing signage. He offered options to Council regarding changing speed limits for consistency and Council preferences, and noted associated costs for various options. Councilmember Derasary brought up the idea of hosting a Town Hall to discuss municipal speed limits. Williams presented his recommendation of a prima facie speed limit of 25 miles per hour (mph), which would be a default City-wide speed unless otherwise posted. Williams stated that higher volume roads should have a higher speed limit; 500 West and 300 South were mentioned in discussion. Painting speed limits on the pavement in addition to signage was deliberated. After consideration, a prima facie speed limit of 20 mph was proposed, with a one-month public review period for consideration. Hotspot Transit Shuttle Pilot—Approved Presentation: Acting Manager Castle gave a recap of the proposed UDOT Hotspot transit pilot program. Costs totaling approximately $450,000 over four years were described. It was mentioned that the County planned to commit $250,000. Federal grants were mentioned. The City’s affiliated expenses, totaling approximately $70,000 to $90,000 per year, were examined. Castle reviewed the timeline for approvals, an Interlocal Agreement and development of a Request for Proposals. Mayor Niehaus asked for clarification regarding County commitments. Motion: Councilmember Duncan moved to adopt Resolution No. 25-2021, A Resolution Regarding the City of Moab’s Commitment to Funding a “Recreational Hotspot” Transit Shuttle Pilot Program. Councilmember Jones seconded the motion. Discussion: Councilmember Knuteson-Boyd opposed the proposal to use property tax because the proposal appears to be an amenity for hotels. She stated her reluctance to saddle residents with costs to service Main Street and she wants to see how it will serve residents. Councilmember Jones noted commercial businesses would pay a property tax as well. He said the proposed transit system is designed to reduce congestion. He noted his concern about the costs. Councilmember Duncan agreed with Councilmember Knuteson-Boyd. Councilmember Guzman-Newton stated the project presents an amazing opportunity to work with UDOT and agreed that it must serve residents. She said she supports the proposal. Vote: The motion passed 5-0 aye with Councilmembers Jones, Duncan, Derasary, Guzman- Newton and Knutson-Boyd voting aye. E-Bike Definition—Approved Presentation: Councilmember Guzman-Newton stated her recusal from the discussion and vote due to her conflict of interest as a bicycle shop owner. Attorney Simonson reviewed the Page 4 of 5 June 8, 2021 TrailMix proposal to allow Class I E-bikes on County pathways. She said the County approved the proposal without the proposed one-year trial. Simonson clarified E-bikes would be allowed on paved pathways only and not on designated mountain bike trails. She said that speeding is a problem on Mill Creek Parkway and recommended a 15 mph limit for any devices on municipal pathways, paved and unpaved. It was clarified that E-bikes are being considered for pathways and not the bike skills park. Differences between Class I, II and III were described and Councilmember Derasary suggested that Class II and III might be allowed to be compliant with the Americans with Disabilities Act (ADA). Councilmember Derasary brought up the need for a public process because of a perceived change of use of the City’s property. Attorney Simonson described an administrative rule regarding the change of use. Councilmember Jones said he would be in favor of a one-year trial period. Councilmember Knuteson-Boyd stated she did not believe the proposal constituted a change of use. Councilmember Duncan said he did not think it was necessary to conduct a formal public process. Mayor Niehaus said that, in lieu of a one-year trial period, the change could be reviewed in one year. Motion: Councilmember Jones moved to approve Ordinance No. 2021-09 - Text Amendments to Moab Municipal Code §12.20.005 (Modifying the Definition of Motorized Vehicle and Adding a Definition for E-Bikes) and to Moab Municipal Code §12.20.060 (Allowing Class 1 E-Bikes on City Path Systems and Setting a 15 MPH Speed Limit on Mill Creek Parkway). Councilmember Knuteson-Boyd seconded the motion. Discussion: Councilmember Jones stated he felt there had been a fair amount of civic engagement and noted that allowing E-bikes would reduce cars downtown. Councilmember Duncan said he gets passed by E-bikes frequently. Councilmember Derasary stated she felt seniors and others will like the option of using E-bikes on the parkway and indicated she would vote against the proposed ordinance due to her opposition to the lack of public process. Vote: The motion passed 3-1 aye with Councilmembers Jones, Knuteson-Boyd and Duncan voting aye and Councilmember Derasary voting nay. Councilmember Guzman-Newton abstained. New Business: Lionsback Master Plan and Phase One Plat—Approved Presentation: Lionsback Developer John Dwight gave a presentation regarding the project. Councilmember Jones asked about utility costs to date and Dwight clarified the State of Utah Schools and Institutional Trust Lands Administration (SITLA) had invested $4 million and the developer had invested $8 million. Discussion ensued regarding water conservation and consequences if the City’s water source is contaminated. Councilmember Derasary protested consideration of the motion due to the delay in receiving documents for review. She requested another two weeks for consideration. Councilmember Knuteson-Boyd said she did not think the new material mattered. Councilmember Duncan said he wanted to move the project forward. Councilmember Jones said he located the missing documents in the Planning Commission materials and noted he had been reviewing the project for several years. He brought up the Real Estate Transfer Assessment (RETA) intended to support affordable housing. Planner Shepard discussed the pre-annexation agreement. Mayor Niehaus brought up a $20,000 gift to the City from the developer and Michael Badger clarified that gift came from the Gonzo Inn and was earmarked for affordable housing and Mayor Niehaus said it was ultimately used to paved a pathway near the Cinema Court housing complex. Councilmember Jones stated the 18 units of workforce housing proposed in Phase 5 represented about one half of what is justifiable for the total project. Attorney Simonson reminded Council that the project was already vested before the affordable housing ordinance went into effect and is exempt from that requirement. Motion: Councilmember Jones moved to approve Proposed Resolution No. 13-2021, A Resolution approving the Lionsback Resort MPD and Phase One final plat and Subdivision Improvement Agreement for Phase One. Councilmember Knuteson-Boyd seconded the motion. Page 5 of 5 June 8, 2021 Discussion: Councilmember Derasary stated she would vote nay because of the delay in receiving more than 100 pages of the material to be considered in the motion. Vote: The motion passed 4-1 aye with Councilmembers Jones, Knuteson-Boyd, Duncan and Guzman-Newton voting aye and Councilmember Derasary voting nay. Water Impact Fees Extension—Approved Motion: Councilmember Knuteson-Boyd moved to adopt Resolution 16-2021 extending the time for use of water impact fees. Councilmember Duncan seconded the motion. Discussion: Mayor Niehaus asked for clarity regarding statute that pertains to time extensions and Acting Manager Castle explained the proposed extension would satisfy State rules. Vote: The motion passed 5-0 aye with Councilmembers Jones, Derasary, Knuteson-Boyd, Duncan and Guzman-Newton voting aye. Boundary Commission Appointment—Approved Motion: Councilmember Knuteson-Boyd moved to appoint the Mayor to the Grand County Boundary Commission. Councilmember Derasary seconded the motion. Discussion: Councilmember Derasary asked if there had not been an appointee in the past and it was explained that the City Manager had served and an elected official is required to serve. Vote: The motion passed 5-0 aye with Councilmembers Jones, Derasary, Knuteson-Boyd, Duncan and Guzman-Newton voting aye. Approval of Bills Against the City of Moab: Motion and vote: Councilmember Knuteson-Boyd moved to approve bills against the City of Moab in the amount of $221,307.50. Councilmember Jones seconded the motion. The motion passed 5-0 aye with Councilmembers Jones, Derasary, Knuteson-Boyd, Duncan and Guzman- Newton voting aye. Adjournment: Councilmember Jones moved to adjourn the meeting. Councilmember Duncan seconded the motion. The motion passed unanimously and Mayor Niehaus adjourned the meeting at 10:05 p.m. APPROVED: __________________ ATTEST: ___________________ Emily S. Niehaus, Mayor Sommar Johnson, City Recorder Page 1 of 1 June 4, 2021 MOAB CITY COUNCIL MINUTES--DRAFT SPECIAL MEETING June 11, 2021 Moab City Council held a Special Meeting on the above date for the purpose of convening an Executive (Closed) Session. Mayor Emily Niehaus called the Special Meeting to order at 4:01 p.m. In attendance in the Moab City Council Chambers was Mayor Emily Niehaus. Participating remotely were Councilmembers Rani Derasary, Karen Guzman-Newton, Tawny Knuteson-Boyd, Mike Duncan, and Kalen Jones. Also participating remotely was Human Resources Director Danielle Guerrero. Motions and Votes: Councilmember Jones moved to enter an Executive (Closed) Session to discuss the character, professional competence, or physical or mental health of an individual or individuals. Councilmember Duncan seconded the motion. The motion passed 5-0 aye. Mayor Niehaus convened the Executive Session at 4:02 p.m. Councilmember Duncan moved to close the Executive Session. Councilmember Knuteson-Boyd seconded the motion. The motion passed 5-0 aye with Councilmembers Jones, Derasary, Knuteson-Boyd, Duncan and Guzman-Newton voting aye. Mayor Niehaus ended the Executive Session at 6:14 p.m. and reconvened the Special Meeting at 6:15 p.m. City Manager Administrative Leave—Approved Motion and Vote: Councilmember Knuteson-Boyd moved to remove the City Manager from administrative leave and have him return to work effective June 14, 2021. Councilmember Duncan seconded the motion. The motion passed 3-2 aye with Councilmembers Jones, Knuteson-Boyd, and Duncan voting aye and Councilmembers Dersary and Guzman-Newton voting nay. Adjournment: Councilmember Derasary moved to adjourn. Councilmember Guzman-Newton seconded the motion. The vote to adjourn was unanimous and Mayor Niehaus adjourned the meeting at 6:17 p.m. APPROVED: __________________ ATTEST: ___________________ Emily S. Niehaus, Mayor Sommar Johnson, City Recorder Moab City Council Agenda Item Meeting Date: June 22, 2021 Title: Fiscal Year 2021 Fraud Risk Assessment Presenter: Ben Billingsley, Finance Director Attachment(s): - Attachment 1: Fraud Risk Assessment and Basic Separation of Duties Recommended Motion: No action required Background/Summary: The State Auditor’s Office requires that each entity complete the attached self assessment to form an objective measurement of risk. It is also required that it be presented to the legislative body in a public meeting. The score ranked the City as a “low” level of risk. Utah State Capitol Complex, East Office Building, Suite E310 • Salt Lake City, Utah 84114-2310 • Tel: (801) 538-1025 • auditor.utah.gov Fraud Risk Assessment Continued *Total Points Earned: ____/395 *Risk Level: Yes Pts 1. Does the entity have adequate basic separation of duties or mitigating controls as outlined in the attached Basic Separation of Duties Questionnaire? 200 2. Does the entity have governing body adopted written policies in the following areas: a.Conflict of interest?5 b.Procurement?5 c.Ethical behavior?5 d.Reporting fraud and abuse?5 e.Travel?5 f.Credit/Purchasing cards (where applicable)?5 g.Personal use of entity assets?5 h.IT and computer security?5 i.Cash receipting and deposits?5 3. Does the entity have a licensed or certified (CPA, CGFM, CMA, CIA, CFE, CGAP, CPFO) expert as part of its management team? 20 a.Do any members of the management team have at least a bachelor's degree in accounting? 10 4. Are employees and elected officials required to annually commit in writing to abide by a statement of ethical behavior? 20 5. Have all governing body members completed entity specific (District Board Member Training for local/special service districts & interlocal entities, Introductory Training for Municipal Officials for cities & towns, etc.) online training (training.auditor.utah.gov) within four years of term appointment/election date? 20 6. Regardless of license or formal education, does at least one member of the management team receive at least 40 hours of formal training related to accounting, budgeting, or other financial areas each year? 20 7. Does the entity have or promote a fraud hotline?20 8. Does the entity have a formal internal audit function?20 9. Does the entity have a formal audit committee?20 *Entity Name: _________________________________________________________________ *Completed for Fiscal Year Ending: ________________ *Completion Date: ________________ *CAO Name: __________________________ *CFO Name: ____________________________ *CAO Signature: _______________________ *CFO Signature: _________________________ *Required Very Low Low Moderate High Very High > 355 316-355 276-315 200-275 < 200 200 5 5 5 5 5 5 5 5 5 0 10 20 20 0 20 0 City of Moab June 30, 2021 6/22/2021 Joel Linares Ben Billingsley 20 Utah State Capitol Complex, East Office Building, Suite E310 • Salt Lake City, Utah 84114-2310 • Tel: (801) 538-1025 • auditor.utah.gov Basic Separation of Duties See the following page for instructions and definitions. Yes No MC* N/A 1. Does the entity have a board chair, clerk, and treasurer who are three separate people? 2. Are all the people who are able to receive cash or check payments different from all of the people who are able to make general ledger entries? 3. Are all the people who are able to collect cash or check payments different from all the people who are able to adjust customer accounts? If no customer accounts, check “N/A”. 4. Are all the people who have access to blank checks different from those who are authorized signers? 5. Does someone other than the clerk and treasurer reconcile all bank accounts OR are original bank statements reviewed by a person other than the clerk to detect unauthorized disbursements? 6. Does someone other than the clerk review periodic reports of all general ledger accounts to identify unauthorized payments recorded in those accounts? 7. Are original credit/purchase card statements received directly from the card company by someone other than the card holder? If no credit/purchase cards, check “N/A”. 8. Does someone other than the credit/purchase card holder ensure that all card purchases are supported with receipts or other supporting documentation? If no credit/purchase cards, check “N/A”. 9. Does someone who is not a subordinate of the credit/purchase card holder review all card purchases for appropriateness (including the chief administrative officer and board members if they have a card)? If no credit/purchase cards, check “N/A”. 10. Does the person who authorizes payment for goods or services, who is not the clerk, verify the receipt of goods or services? 11. Does someone authorize payroll payments who is separate from the person who prepares payroll payments? If no W -2 employees, check “N/A”. 12. Does someone review all payroll payments who is separate from the person who prepares payroll payments? If no W -2 employees, check “N/A”. * MC = Mitigating Control x x x x x x x x x x x x Moab City Council Agenda Item Meeting Date: June 22, 2021 Title: Amendment of Fiscal Year 2020-2021 Annual Budget Presenter: Ben Billingsley, Finance Director Attachment(s): - Attachment 1: Resolution 23-2021, A Resolution Amending the Fiscal Year 2020-2021 Budget - Attachment 2: Supplemental information on line item adjustments - Attachment 3: Complete Fiscal Year 2020-2021 Budget Recommended Motion: I move to approve Resolution 23-2021 amending the Fiscal Year 2020-2021 Budget. Background/Summary: The Fiscal Year 2020-2021 budget was adopted on June 9, 2020, and amended one time previously on December 18, 2020 to allocate a portion of the CARES Act funding. There are various reasons for the budgetary amendment, please refer to the supplemental information for a narrative version of the need for the budgetary updates. 1 CITY OF MOAB RESOLUTION NO. 23-2021 A RESOLUTION AMENDING THE FISCAL YEAR 2020-2021 BUDGET The following findings describe the reasons for this resolution and explain its purpose. a. Pursuant to the Uniform Fiscal Procedures Act for Cities, the City of Moab is required to adopt an annual budget with regard to the finances of the city. b. The City has complied with the provisions of the Act in amending the budget by setting and conducting public hearings on such budget. Now therefore, the City of Moab resolves as follows: The Fiscal Year 2020-2021 Budget shall be amended by Fund as follows, with detailed amendments in Exhibit “A”: Fund Amounts to Amend Revenue Amounts to Amend Expenditure 10 - General Fund $2,202,042 $2,202,042 23 - Recreation Fund $898,811 $898,811 24 - Community Development Fund $152,605 $100,000 28 - Trails Fund $190,000 $190,000 30 - Housing Fund $6,663,608 $6,663,608 41 - Capital Projects Fund $524,676 $524,676 PASSED AND APPROVED by a majority of the City Council, this 22nd day of June, 2021. By:__________________________ _________________ Emily S. Niehaus, Mayor Date Attest: By:___________________________ ________________ Sommar Johnson, Recorder Date 2 Exhibit A General Fund 10-325-302 Revenue BUILDING PERMITS - COMMERCIAL ($90,000) 10-325-304 Revenue PLAN CHECK FEES ($15,000) 10-362-320 Revenue PARK RENTALS ($10,000) 10-362-330 Revenue FILM COMM - SPONSOR/DONATION $2,500 10-369-304 Revenue SUSTAINABILITY GRANTS AND DONA ($119,236) 10-390-340 Revenue GENERAL FUND BEG. BALANCE $1,433,778 10-395-399 Revenue Cares Act Funding $1,000,000 10-414-531 Expenditure Admin PROFESSIONAL/TECH. SERVI $60,000 10-416-551 Expenditure General INSURANCE $25,000 10-421-524 Expenditure Police OFFICE EXPENSE & SUPPLI $5,000 10-428-575 Expenditure Film Comm SPECIAL PROJECTS $2,500 10-460-584 Expenditure Com Contrib - GRAND COUNTY/4TH $10,000 10-480-871 Expenditure TRANSFER TO TRAILS FUND $190,000 10-480-886 Expenditure TRANSFER - RECREATION FUND $1,306,261 10-480-897 Expenditure TRANSFER TO CAPITAL PROJECTS $524,676 10-480-898 Expenditure TRANSFER TO COMM DEV FUND $78,605 Recreation Fund 23-335-362 Revenue CITY OF MOAB $1,306,261 23-345-339 Revenue ADULT SOCCER ($2,100) 23-345-340 Revenue VOLLEYBALL - ADULT COED ($1,900) 23-345-346 Revenue VOLLEYBALL - YOUTH SPRING ($1,000) 23-345-363 Revenue ADULT COED SOFTBALL ($3,400) 23-345-366 Revenue YOUTH/BASEBALL/SOFTBALL ($17,000) 23-345-369 Revenue SPRING YOUTH SOCCER ($3,000) 23-345-370 Revenue FALL YOUTH SOCCER ($2,500) 23-345-372 Revenue FOOT RACES ($2,900) 23-345-374 Revenue INDOOR SOCCER - YOUTH ($2,450) 23-345-375 Revenue ADULT BASKETBALL ($800) 23-345-376 Revenue JR JAZZ BASKETBALL ($5,400) 23-345-380 Revenue YOUTH VOLLEYBALL ($1,000) 23-345-383 Revenue YOUTH SPONSOR/BASEBALL ($12,000) 23-347-311 Revenue MRAC - FITNESS ADMISSIONS ($5,000) 23-347-312 Revenue MRAC - FITNESS MEMBERSHIPS ($30,000) 23-347-314 Revenue MRAC - SILVER SNEAKERS MEMBERS ($10,000) 23-347-317 Revenue MRAC - SHOWERS ($75,000) 23-347-320 Revenue MRAC - ADMISSIONS/AQUATIC ($100,000) 23-347-321 Revenue MRAC - ADMISSIONS/AQUAT & FITN ($10,000) 23-347-322 Revenue MRAC - RETAIL ($5,000) 23-347-323 Revenue MRAC - PROGRAM FEES/ AQUATIC ($20,000) 23-347-324 Revenue MRAC - PROGRAM FEES/FITNESS ($5,000) 23-347-325 Revenue MRAC - CHILD CARE FEES ($1,000) 23-347-326 Revenue MRAC - MEMBERSHIPS/AQUATIC ($16,000) 23-347-327 Revenue MRAC - MEMBERSHIPS/AQUAT & FIT ($55,000) 23-347-328 Revenue MRAC - RENTAL FEES ($5,000) 23-348-310 Revenue PROGRAM FEES ($10,000) 3 23-348-330 Revenue GRANTS AND DONATIONS $15,000 23-348-340 Revenue RENTAL FEES ($15,000) 23-348-350 Revenue SPECIAL EVENTS FEES ($5,000) 23-642-509 Expenditure Soccer INDOOR - YOUTH SOCCER ($1,095) 23-642-510 Expenditure Soccer WAGES SOCCER ($1,600) 23-648-503 Expenditure ADULT BASKETBALL ($400) 23-648-504 Expenditure JR JAZZ BASKETBALL ($2,200) 23-648-505 Expenditure JR. JAZZ REFEREE SERVICES ($3,040) 23-648-513 Expenditure Basketball EMPLOYEE BENEFITS ($407) 23-800-578 Expenditure MARC SPECIAL PROJECTS $15,000 23-950-552 Expenditure Recreation TRANSFER TO FUND BA $892,553 Community Development Fund 24-392-310 Revenue CONTRIBUTION FROM GENERAL FUND $78,605 24-392-324 Revenue CDGB $74,000 24-400-619 Expenditure CDBG PROJECT $100,000 Trails Fund 28-332-310 Revenue CONTRIBUTION FROM GENERAL FUND $190,000 28-400-590 Expenditure INCREASE IN FUND BALANCE $190,000 Housing Fund 30-361-365 Revenue Proceeds from Long Term Debt $6,400,000 30-362-301 Revenue Rent/Lease Income $68,000 30-395-350 Revenue HOUSING FUND BEG. BAL $195,608 30-464-510 Expenditure Salaries and Wages $28,000 30-464-513 Expenditure Benefits $26,000 30-464-522 Expenditure Development Costs $6,400,000 30-464-525 Expenditure Operation & Maintenance Costs $36,000 30-464-527 Expenditure O&M UTILITIES $40,000 30-464-560 Expenditure Transfer to Debt Service Fund $133,608 Capital Projects Fund 41-391-310 Revenue TRANSFER FROM GENERAL FUND $524,676 41-460-672 Expenditure MARC BUILDING IMPROVEMENTS $68,000 41-740-696 Expenditure IT - COMPUTER REPLACEMENT $5,000 41-740-697 Expenditure IT - OTHER EQUIPMENT $70,000 41-780-630 Expenditure ART IN PUBLIC PLACES 1% $10,000 41-780-644 Expenditure PARK IMPROVEMENTS $50,000 41-790-645 Expenditure USU SETASIDE $286,676 41-791-655 Expenditure POLICE VEHICLES $35,000 Fiscal Year 2020-2021 Amendment Supplemental Information Purpose: This document is intended to be a narrative guide to the budgetary amendment. Each line-item adjustment has been categorized into one of the causes for budgetary adjustment listed below: • Budgetary Omission – there were several items unintentionally omitted from the original budget adoption. • Impacts of COVID-19 – There were many unknowns related to the pandemic at the time the budget was adopted. • Unbudgeted Grant Revenue – Some grant revenues are not anticipated at the beginning of the year. These have also had a corresponding expenditure. • Accounting Errors – Several issues are related to errors in the accounting process. These typically do not represent an outflow of funds but must be accounted for correctly. • Miscellaneous Items – These are the line items that are unforeseen at the beginning of the year. • Fund Balance Contribution – The savings resulting in budgetary cuts related to the pandemic are not represented in this amendment. This therefore requires a General Fund contribution to make up the difference in adjustments. Each line-item adjustment will be represented below, grouped by category defined above. Revenue account names are identified in green. A negative amount on a revenue indicates a reduction to the revenue account. A negative amount to an expense account indicates a reduction to the budgeted expense. Budgetary Omission The entire Housing Fund was unintentionally omitted from the adopted budget: GL Code Type Account Title Adjustment Amount 30-361-365 Revenue Proceeds from Long Term Debt 6,400,000 30-362-301 Revenue Rent/Lease Income 68,000 30-395-350 Revenue HOUSING FUND BEG. BAL 195,608 30-464-510 Expenditure Salaries and Wages 28,000 30-464-513 Expenditure Benefits 26,000 30-464-522 Expenditure Development Costs 6,400,000 30-464-525 Expenditure Operation & Maintenance Costs 36,000 30-464-527 Expenditure O&M UTILITIES 40,000 30-464-560 Expenditure Transfer to Debt Service Fund 133,608 The ADA accessibility project was omitted from the budgetary process as well. This project was carryover from a prior year. This project was funded by $50k City contribution and $74k grant. GL Code Type Account Title Adjustment Amount 24-392-324 Revenue CDGB 74,000 24-400-619 Expenditure CDBG PROJECT 100,000 Impacts of COVID-19 The impact of the pandemic were seen in the building department and in recreation programs. GL Code Type Account Title Adjustment Amount 10-325-302 Revenue BUILDING PERMITS - COMMERCIAL (90,000) 10-325-304 Revenue PLAN CHECK FEES (15,000) 10-362-320 Revenue PARK RENTALS (10,000) 23-345-339 Revenue ADULT SOCCER (2,100) 23-345-340 Revenue VOLLEYBALL - ADULT COED (1,900) 23-345-346 Revenue VOLLEYBALL - YOUTH SPRING (1,000) 23-345-363 Revenue ADULT COED SOFTBALL (3,400) 23-345-366 Revenue YOUTH/BASEBALL/SOFTBALL (17,000) 23-345-369 Revenue SPRING YOUTH SOCCER (3,000) 23-345-370 Revenue FALL YOUTH SOCCER (2,500) 23-345-372 Revenue FOOT RACES (2,900) 23-345-374 Revenue INDOOR SOCCER - YOUTH (2,450) 23-345-375 Revenue ADULT BASKETBALL (800) 23-345-376 Revenue JR JAZZ BASKETBALL (5,400) 23-345-380 Revenue YOUTH VOLLEYBALL (1,000) 23-345-383 Revenue YOUTH SPONSOR/BASEBALL (12,000) 23-347-311 Revenue MRAC - FITNESS ADMISSIONS (5,000) 23-347-312 Revenue MRAC - FITNESS MEMBERSHIPS (30,000) 23-347-314 Revenue MRAC - SILVER SNEAKERS MEMBERS (10,000) 23-347-317 Revenue MRAC - SHOWERS (75,000) 23-347-320 Revenue MRAC - ADMISSIONS/AQUATIC (100,000) 23-347-321 Revenue MRAC - ADMISSIONS/AQUAT & FITN (10,000) 23-347-322 Revenue MRAC - RETAIL (5,000) 23-347-323 Revenue MRAC - PROGRAM FEES/ AQUATIC (20,000) 23-347-324 Revenue MRAC - PROGRAM FEES/FITNESS (5,000) 23-347-325 Revenue MRAC - CHILD CARE FEES (1,000) 23-347-326 Revenue MRAC - MEMBERSHIPS/AQUATIC (16,000) 23-347-327 Revenue MRAC - MEMBERSHIPS/AQUAT & FIT (55,000) 23-347-328 Revenue MRAC - RENTAL FEES (5,000) 23-348-310 Revenue PROGRAM FEES (10,000) 23-348-340 Revenue RENTAL FEES (15,000) 23-348-350 Revenue SPECIAL EVENTS FEES (5,000) 23-642-509 Expenditure Soccer INDOOR - YOUTH SOCCER (1,095) 23-642-510 Expenditure Soccer WAGES SOCCER (1,600) 23-648-503 Expenditure ADULT BASKETBALL (400) 23-648-504 Expenditure JR JAZZ BASKETBALL (2,200) 23-648-505 Expenditure JR. JAZZ REFEREE SERVICES (3,040) 23-648-513 Expenditure Basketball EMPLOYEE BENEFITS (407) However, the CARES funding acted as an offset to the revenue reduction: GL Code Type Account Title Adjustment Amount 10-395-399 Revenue Cares Act Funding 1,000,000 Unbudgeted Grant Revenue The Film Commission received a grant to host the Thelma and Louis anniversary event: GL Code Type Account Title Adjustment Amount 10-362-330 Revenue FILM COMM - SPONSOR/DONATION 2,500 10-428-575 Expenditure Film Comm SPECIAL PROJECTS 2,500 The Moab Arts and Recreation Center received a grant to renovate a portion of the building for coworking space for the community: GL Code Type Account Title Adjustment Amount 23-348-330 Revenue GRANTS AND DONATIONS 15,000 23-800-578 Expenditure MARC SPECIAL PROJECTS 15,000 Accounting Errors Several fund transfers that were budgeted in Fiscal Year 2019-2020 were not completed, resulting in some funds with negative fund balances. GL Code Type Account Title Adjustment Amount 10-480-871 Expenditure TRANSFER TO TRAILS FUND 190,000 28-332-310 Revenue CONTRIBUTION FROM GENERAL FUND 190,000 28-400-590 Expenditure INCREASE IN FUND BALANCE 190,000 10-480-897 Expenditure TRANSFER TO CAPITAL PROJECTS 524,676 41-391-310 Revenue TRANSFER FROM GENERAL FUND 524,676 10-480-898 Expenditure TRANSFER TO COMM DEV FUND 78,605 24-392-310 Revenue CONTRIBUTION FROM GENERAL FUND 78,605 The General Fund to Rec Center fund transfer consists not only of the transfer that should have taken place last year, but also the additional amount needed to subsidize the recreation program following the pandemic. The total General Fund subsidy for 2021 to $1.1 million. GL Code Type Account Title Adjustment Amount 10-480-886 Expenditure TRANSFER - RECREATION FUND 1,306,261 23-335-362 Revenue CITY OF MOAB 1,306,261 23-950-552 Expenditure Recreation TRANSFER TO FUND BA 892,553 The USU Road CIB loan/grant was an expenditure driven grant, meaning the usage of funds was project dependent, and the grant money is used last. Upon completion of the project, there was $286k balance in that account, which the CIB pulled back. To address this, we must recognize the unused grant dollars as an expense: GL Code Type Account Title Adjustment Amount 41-790-645 Expenditure USU SETASIDE 286,676 Miscellaneous Items As no budgeting process is perfect, these are the items that must be adjusted based on the actualities that occurred in the current fiscal year. GL Code Type Account Title Adjustment Amount 10-369-304 Revenue SUSTAINABILITY GRANTS AND DONA (119,236) 10-414-531 Expenditure Admin PROFESSIONAL/TECH. SERVI 60,000 10-416-551 Expenditure General INSURANCE 25,000 10-421-524 Expenditure Police OFFICE EXPENSE & SUPPLI 5,000 10-460-584 Expenditure Com Contrib - GRAND COUNTY/4TH 10,000 41-460-672 Expenditure MARC BUILDING IMPROVEMENTS 68,000 41-740-696 Expenditure IT - COMPUTER REPLACEMENT 5,000 41-740-697 Expenditure IT - OTHER EQUIPMENT 70,000 41-780-630 Expenditure ART IN PUBLIC PLACES 1% 10,000 41-780-644 Expenditure PARK IMPROVEMENTS 50,000 41-791-655 Expenditure POLICE VEHICLES 35,000 Fund Balance Contribution This amendment did not capture savings resulting from pandemic related budget cuts, which are currently estimated at $1.2 million, the fund balance contribution will be significantly less than this, if required at all. GL Code Type Account Title Adjustment Amount 10-390-340 Revenue GENERAL FUND BEG. BALANCE 1,433,778 City of Moab 7/1/2019 7/1/2020 7/1/2020 Fiscal Year 2020-2021 6/30/2020 6/30/2021 5/31/2021 Proposed Budget Amendment FY19-20 FY20-21 FY20-21 FY20-21 FY20-21 FY20-21 Account Name Actual Budget YTD Actual % of Actual Proposed Change Amended General Fund Taxes SALES & USE TAXES 2,081,465$ 2,485,880$ 2,362,910$ 95%2,485,880$ FRANCHISE TAXES 134,746$ 140,020$ 71,349$ 51%140,020$ HIGHWAY TAXES 779,590$ 902,640$ 695,634$ 77%902,640$ TRANSIENT ROOM TAXES 966,960$ 1,422,094$ 1,154,450$ 81%1,422,094$ RESORT COMMUNITY TAXES 4,196,253$ 4,631,612$ 4,765,926$ 103%4,631,612$ ENERGY TAXES 182,691$ 162,856$ 179,428$ 110%162,856$ TAXES DISTRIBUTION FEES (1,763)$ -$ -$ -$ RAP TAXES -$ -$ -$ -$ Total Taxes 8,339,942$ 9,745,102$ 9,229,697$ 95%-$ 9,745,102$ Licenses and Permits BEER LICENSES 590$ 600$ 90$ 15%600$ FLAT BUSINESS LICENSES 36,367$ 23,000$ 9,792$ 43%23,000$ SPECIAL EVENT LICENSES 4,612$ 4,000$ 9,096$ 227%4,000$ SIGN PERMITS 486$ 500$ 88$ 18%500$ BUILDING PERMITS - CITY 81,772$ 75,000$ 48,741$ 65%75,000$ BUILDING PERMITS - COMMERCIAL 151,245$ 150,000$ 57,829$ 39%(90,000)$ 60,000$ 1% BLDG PERMIT CHARGE 234$ 500$ 110$ 22%500$ PLAN CHECK FEES 42,066$ 60,000$ 40,984$ 68%(15,000)$ 45,000$ OUTSOURCED PLAN CHECK FEES -$ -$ -$ -$ CODE ENFORCEMENT FINES 2,750$ -$ 5,627$ -$ PLANNING & ZONING ALL OTHER FE 19,924$ 10,000$ 16,395$ 164%10,000$ ANNEXATION FEES 600$ -$ -$ -$ OTHER LICENSES & PERMITS 2,036$ -$ 305$ -$ PSafety - STATE LIQUOR FUND AL 26,403$ 28,000$ 28,173$ 101%28,000$ Total Licenses and Permits 369,086$ 351,600$ 217,230$ 62%(105,000)$ 246,600$ Charges for Services SPECIAL SERVICES BY CITY DEPTS 7,961$ 7,000$ 2,000$ 29%7,000$ SPECIAL EVENT SERVICES BY CITY 5,222$ 8,000$ -$ 0%8,000$ SPECIAL SERVICES BY ENGINEERIN 39,818$ 25,000$ 8,726$ 35%25,000$ SPECIAL SERVICES BY TREASURER -$ 18,600$ -$ 0%18,600$ RESTITUTION PAID -$ -$ -$ -$ GARBAGE BILLING / COLLECTION 78,355$ 84,000$ 64,185$ 76%84,000$ REFUSE COLLECTION CHARGES 1,232,473$ 1,200,000$ 994,750$ 83%1,200,000$ RECYLING COLLECTION CHARGES 72,807$ 60,000$ 79,564$ 133%60,000$ FILM COMM - SPECIAL EVENT FEES (5)$ -$ -$ -$ MRAC - FITNESS ADMISSIONS -$ -$ -$ -$ MRAC - FITNESS MEMBERSHIPS -$ -$ -$ -$ MRAC - CITY EMPLOYEES 162$ -$ -$ -$ MRAC - SILVER SNEAKERS MEMBERS -$ -$ -$ -$ MRAC - SWIM TEAM -$ -$ -$ -$ MRAC - AQUATIC SPORTS -$ -$ -$ -$ MRAC - SHOWERS -$ -$ -$ -$ MRAC - CASH OVER/SHORT -$ -$ -$ -$ MRAC - EMPLOYEE WELLNESS DISCO -$ -$ -$ -$ MRAC - ADMISSIONS/AQUATIC -$ -$ -$ -$ MRAC - ADMISSIONS/AQUAT & FITN -$ -$ -$ -$ MRAC - RETAIL 17$ -$ -$ -$ MRAC - PROGRAM FEES/ AQUATIC -$ -$ -$ -$ MRAC PRIVATE SWIM LESSONS -$ -$ -$ -$ MRAC - PROGRAM FEES/FITNESS -$ -$ -$ -$ MRAC - CHILD CARE FEES -$ -$ -$ -$ MRAC - MEMBERSHIPS/AQUATIC -$ -$ -$ -$ MRAC - MEMBERSHIPS/AQUAT & FIT -$ -$ -$ -$ MRAC - RENTAL FEES 34$ -$ -$ -$ MRAC - SPECIAL EVENT FEES -$ -$ -$ -$ PSafety - ANIMAL SHELTER FEES 6,015$ 8,500$ 3,855$ 45%8,500$ PSafety - ANIMAL SHELTER INTER 15,544$ 14,500$ 10,414$ 72%14,500$ PSafety - SECURITY SERVICES 1,305$ 2,000$ 8,758$ 438%2,000$ PSafety - SPECIAL EVENT SERVIC 8,580$ 8,000$ -$ 0%8,000$ PSafety - RECORDS FEES 1,301$ 1,000$ 980$ 98%1,000$ PSafety - WITNESS FEES 241$ 100$ 74$ 74%100$ PSafety - MISC STATE GRANTS 18,237$ 10,000$ 4,361$ 44%10,000$ PSafety - DONATIONS 1,500$ 2,000$ -$ 0%2,000$ PSafety - EVIDENCE/LOST & FOUN 93$ -$ 969$ -$ PSafety - VICTIM ADVOCATE GRAN 31,262$ 45,572$ 63,814$ 140%45,572$ RESTITUTION 21$ -$ 212$ -$ PSafety - FINES & PENALTIES 43,414$ 55,000$ 35,238$ 64%55,000$ PSafety - VICTIM ADVOCATE 9,750$ 11,400$ 4,940$ 43%11,400$ PSafety - SEIZED PROPERTY 185$ -$ 1,778$ -$ A/R 30-DAY PENALTIES -$ -$ -$ -$ Total Charges for Services 1,574,291$ 1,560,672$ 1,284,618$ 82%-$ 1,560,672$ Interest INTEREST INCOME 8,853$ -$ 4,342$ -$ INTEREST PTIF 49,622$ 20,000$ 18,415$ 92%20,000$ PROCEEDS FROM LT DEBT -$ -$ -$ -$ Total Interest 58,475$ 20,000$ 22,757$ 114%-$ 20,000$ Miscellaneous Revenue PARK RENTALS 13,479$ 18,000$ 7,410$ 41%(10,000)$ 8,000$ PARK DEPOSITS (100)$ -$ (330)$ -$ JAG GRANTS -$ -$ 771$ -$ FILM COMM - SPONSOR/DONATION 3,900$ 4,000$ 5,000$ 125%2,500$ 6,500$ FILM COMM - RETAIL SALES -$ -$ 274$ -$ FILM COMM - SPECIAL EVENT FEES 384$ -$ 149$ -$ FILM COM. - EQUIP RENTAL FEES 40$ 500$ 200$ 40%500$ FILM COM. - FILMING PERMIT -$ -$ -$ -$ SALE OF REAL/PERS. PROPERTY 7,778$ 5,000$ -$ 0%5,000$ INSURANCE REBATE 25$ -$ 130$ -$ EMPLOYEE MEDICAL CAFE RESIDUAL -$ -$ -$ -$ SIDEWALK PERMITS -$ -$ -$ -$ SALE OF MATERIALS & SUPPLIES -$ -$ -$ -$ OTHER 17,581$ -$ 18,157$ -$ DONATIONS -$ -$ -$ -$ REBATES 3,679$ -$ -$ -$ STUDENT OF THE MONTH DONATIONS -$ -$ -$ -$ SUSTAINABILITY GRANTS AND DONA 10,000$ 119,236$ -$ 0%(119,236)$ -$ SUSTAINABILITY EV CHARGING PRO 74$ -$ -$ -$ SUSTAINABILITY MONUMENT COST S 10,888$ 10,000$ -$ 0%10,000$ REAL ESTATE TRANSFER ASSESSMNT -$ -$ -$ -$ Unrealized gain/loss on bonds -$ -$ -$ -$ INSURANCE INCOME 852$ -$ -$ -$ HOMELAND SECURITY GRANT -$ -$ -$ -$ MISC STATE GRANTS -$ -$ -$ -$ SAN JUAN CO. CONTRIBUTION -$ 5,000$ -$ 0%5,000$ SAFETY GRANT -$ -$ -$ -$ Total Miscellaneous Revenue 68,580$ 161,736$ 31,761$ 20%(126,736)$ 35,000$ Contributions and Transfers GRAND COUNTY CONTRIBUTION 97,596$ 78,535$ -$ 0%78,535$ GCRSSD RECREATION CTR CONTRIBU -$ -$ -$ -$ PSafety - FORFEITURES -$ 3,000$ (1,776)$ -59%3,000$ PSafety - ANIMAL DEPOSITS NON-1,360$ 1,000$ 1,325$ 133%1,000$ ALLOWANCE ON DOUBTFUL ACCOUNTS -$ -$ -$ -$ PSafety - ANIMAL SHELT-RESALE -$ -$ -$ -$ PSafety - ANIMAL SHELTER SALES 4,499$ -$ -$ -$ OVERHEAD PAID FROM STORM WATER 84,186$ 84,186$ 77,171$ 92%84,186$ OVERHEAD PAID FROM SEWER FUND 378,837$ 378,837$ 347,267$ 92%378,837$ OVERHEAD PAID FROM CUL WATER F 391,747$ 391,747$ 359,101$ 92%391,747$ GENERAL FUND BEG. BALANCE -$ -$ -$ 1,433,778$ 1,433,778$ CARRYOVER TRANSFER FROM BEG FB -$ -$ -$ -$ TRANSFER FROM OTHER FUNDS -$ -$ -$ -$ Cares Act Funding 156,710$ -$ 1,011,271$ 1,000,000$ 1,000,000$ Total Contributions and Transfers 1,114,935$ 937,305$ 1,794,359$ 191%2,433,778$ 3,371,083$ Total Revenue 11,525,308$ 12,776,415$ 12,580,423$ 98% 2,202,042$ 14,978,457$ Human Resources Human Resources SALARIES & WAG 180,793$ 155,954$ 150,123$ 96%155,954$ Human Resources EMPLOYEE BENEF 97,673$ 103,773$ 79,459$ 77%103,773$ Human Resources OVERTIME -$ 4,500$ 720$ 16%4,500$ Human Resources UNEMPLOYMENT -$ -$ -$ -$ Human Resources SUBSCRIPTIONS 2,407$ 1,128$ 2,696$ 239%1,128$ Human Resources PUBLIC NOTICES 3,485$ 4,000$ 1,269$ 32%4,000$ Human Resources TRAVEL\FOOD 2,400$ 1,000$ -$ 0%1,000$ HR OFFICE EXPENSE & SUPPLIES 5,028$ 4,000$ 521$ 13%4,000$ Human Resources EQUIP./SUPPLIE -$ -$ -$ -$ Human Resources TELEPHONE 479$ 480$ 366$ 76%480$ HR RENT OF PROPERTY OR EQUIPME -$ -$ -$ -$ Human Resources PROF & TECH. S 87,275$ 55,000$ 26,878$ 49%55,000$ Human Resources EDUCATION 2,880$ 2,000$ 401$ 20%2,000$ Human Resources OTHER 317$ 1,000$ 13$ 1%1,000$ Human Resources SPECIAL DEPT S 645$ 3,054$ 3,076$ 101%3,054$ Human Resources COPIER SUPPLIE 3,512$ 4,400$ 2,837$ 64%4,400$ Human Resources INSURANCE -$ -$ -$ -$ Human Resources MACHINERY & EQ -$ -$ -$ -$ Total Human Resources 386,893$ 340,289$ 268,360$ 79%-$ 340,289$ Executive Exec SALARIES & WAGES 113,459$ 194,871$ 144,948$ 74%194,871$ Exec EMPLOYEE BENEFITS 16,670$ 30,579$ 27,853$ 91%30,579$ Exec UNEMPLOYMENT -$ -$ -$ -$ Exec SUBSCRIPTIONS & MEMBERSHI 2,536$ 8,500$ 14,067$ 165%8,500$ Exec PUBLIC NOTICES -$ 250$ -$ 0%250$ Exec TRAVEL\FOOD 12,403$ 7,000$ 3,224$ 46%7,000$ Exec OFFICE EXPENSE & SUPPLIES -$ 2,100$ -$ 0%2,100$ Exec EQUIP/SUPPLIES & MAINTENA -$ -$ -$ -$ Exec BLDG/GRDS SUPPL & MAINT -$ 1,000$ -$ 0%1,000$ Exec TELEPHONE -$ 2,900$ -$ 0%2,900$ Exec MONTHLY FUEL - GASCARD 334$ 500$ 29$ 6%500$ Exec PROFESSIONAL/TECHNICAL SE 129$ -$ 25$ -$ Exec EDUCATION 1,841$ 1,000$ 149$ 15%1,000$ Exec OTHER -$ 600$ -$ 0%600$ Exec SPECIAL DEPARTMENTAL SUPP 129$ 2,400$ 359$ 15%2,400$ Exec MACHINERY & EQUIPMENT -$ -$ -$ -$ Total Executive 147,502$ 251,700$ 190,653$ 76%-$ 251,700$ Administrative Admin SALARIES & WAGES 427,051$ 409,513$ 357,477$ 87%409,513$ Admin EMPLOYEE BENEFITS 170,852$ 194,962$ 183,862$ 94%194,962$ Admin OVERTIME -$ 1,000$ -$ 0%1,000$ Admin UNEMPLOYMENT -$ -$ 11,606$ -$ Admin EMPLOYEE BONUS PROGRAM 9,173$ -$ -$ -$ Admin SUBSCRIPTIONS & MEMBERSH 8,016$ 12,470$ 3,548$ 28%12,470$ Admin PUBLIC NOTICES 22,426$ 35,300$ 20,159$ 57%35,300$ Admin TRAVEL\FOOD 9,040$ 18,400$ 5,931$ 32%18,400$ Admin OFFICE EXPENSE & SUPPLIE 11,383$ 11,560$ 2,418$ 21%11,560$ Admin EQUIP/SUPPLIES & MAINTEN 4,060$ 1,500$ 181$ 12%1,500$ Admin TELEPHONE 2,435$ 2,500$ 2,610$ 104%2,500$ Admin MONTHLY FUEL - GASCARD 427$ -$ -$ -$ Admin PROFESSIONAL/TECH. SERVI 107,141$ 12,000$ 59,789$ 498%60,000$ 72,000$ Admin EDUCATION 7,860$ 11,000$ 2,050$ 19%11,000$ Admin OTHER 308$ 10,000$ 10,151$ 102%10,000$ Admin SPECIAL DEPARTMENTAL SUP 2,665$ 2,300$ 3,165$ 138%2,300$ Admin SUSTAINABILITY PROJECTS -$ -$ -$ -$ Admin MACHINERY & EQUIPMENT -$ -$ -$ -$ Admin GRANT EXPENSES -$ 200,500$ 205,617$ 103%200,500$ Total Administrative 782,838$ 923,005$ 868,565$ 94%60,000$ 983,005$ Recorder Recorder SALARIES & WAGES 193,069$ 167,631$ 129,854$ 77%167,631$ Recorder EMPLOYEE BENEFITS 112,440$ 127,337$ 81,792$ 64%127,337$ Recorder OVERTIME -$ 1,000$ -$ 0%1,000$ Recorder UNEMPLOYMENT -$ -$ 256$ -$ Recorder SUBSCRIPTIONS/MEMBERS 5,360$ 3,150$ 1,576$ 50%3,150$ Recorder PUBLIC NOTICES 6,926$ 7,500$ 5,608$ 75%7,500$ Recorder TRAVEL\FOOD 271$ 3,400$ -$ 0%3,400$ Recorder OFFICE EXPENSE & SUPP 4,372$ 4,000$ 3,213$ 80%4,000$ Recorder EQUIP./SUPPLIES & MAI -$ -$ -$ -$ Recorder TELEPHONE 790$ 480$ 641$ 134%480$ Recorder PROFESSIONAL & TECH. 18,705$ 25,200$ 16,915$ 67%25,200$ Recorder EDUCATION 3,247$ 2,600$ 700$ 27%2,600$ Recorder OTHER -$ 100$ -$ 0%100$ Recorder SPECIAL DEPARTMENTAL 933$ 1,700$ 1,037$ 61%1,700$ Recorder COPIER SUPPLIES 4,364$ 5,300$ 2,884$ 54%5,300$ Recorder MACHINERY & EQUIPMENT -$ -$ -$ -$ LEASE PRINCIPAL -$ -$ -$ -$ LEASE INTEREST -$ -$ -$ -$ Total Recorder 350,477$ 349,398$ 244,475$ 70%-$ 349,398$ General General SALARIES & WAGES -$ -$ -$ -$ General SALARY DIFFERENTIAL (S -$ -$ -$ -$ General EMPLOYEE BENEFITS -$ -$ 8,490$ -$ General UNEMPLOYMENT -$ -$ -$ -$ General SUBSCRIPTIONS & MEMBER -$ -$ -$ -$ General PUBLIC NOTICES -$ -$ -$ -$ General TRAVEL/FOOD -$ -$ -$ -$ General OFFICE EXPENSE & SUPPL 3,380$ -$ 2,683$ -$ General EQUIP./SUPPLIES & MAIN -$ -$ -$ -$ General BLDG/GRDS- SUPPL & MAI -$ -$ -$ -$ General UTILITIES 36,033$ 41,000$ 36,628$ 89%41,000$ General TELEPHONE/INTERNET 49,068$ 41,000$ 46,084$ 112%41,000$ General RENT OF PROPERTY OR EQ 2,982$ -$ 2,168$ -$ General MONTHLY FUEL - GASCARD -$ -$ -$ -$ General PROFESSIONAL & TECHNIC -$ -$ -$ -$ General OTHER -$ -$ -$ -$ General SPECIAL DEPARTMENTAL S -$ -$ -$ -$ General INSURANCE 132,755$ 141,000$ 164,441$ 117%25,000$ 166,000$ General MACHINERY & EQUIPMENT -$ -$ -$ -$ Total General 224,218$ 223,000$ 260,494$ 117%25,000$ 248,000$ Elections Election PUBLIC NOTICES 2,724$ -$ -$ -$ Election TRAVEL -$ -$ -$ -$ Election RENTAL - VOTING POLLS -$ -$ -$ -$ Election PROFESSIONAL/TECH - P 7,144$ -$ -$ -$ Election PROFESSIONAL/TECH - G 6,015$ -$ -$ -$ Election EDUCATION - INITIATIV -$ -$ -$ -$ Election EDUCATION - PRIMARY/G -$ -$ -$ -$ Election PRINTING EXPENSES -$ -$ -$ -$ Election ELECTION DINNERS - PR -$ -$ -$ -$ Election ELECTION DINNERS - GE 98$ -$ -$ -$ Election SPECIAL DEPT'L - PRIM -$ -$ -$ -$ Election SPECIAL DEPT'L - GENE -$ -$ -$ -$ Election MACHINERY & EQUIPMENT -$ -$ -$ -$ Total Election 15,982$ -$ -$ -$ -$ Planning Planning SALARIES & WAGES 275,268$ 305,950$ 274,217$ 90%305,950$ Planning EMPLOYEE BENEFITS 132,764$ 185,342$ 158,180$ 85%185,342$ Planning OVERTIME 2,583$ 5,000$ -$ 0%5,000$ Planning UNEMPLOYMENT -$ -$ 466$ -$ Planning SUBSCRIPTIONS & MEMBE 6,743$ 5,400$ 5,950$ 110%5,400$ Planning PUBLIC NOTICES 315$ -$ -$ -$ Planning TRAVEL 4,066$ 6,500$ -$ 0%6,500$ Planning OFFICE EXPENSE & SUPP 6,219$ 7,100$ 2,912$ 41%7,100$ Planning EQUIPMENT-SUPPL. & MA -$ -$ -$ -$ Planning TELEPHONE 260$ 960$ 1,378$ 144%960$ Planning RENTAL 3,159$ 3,160$ 2,896$ 92%3,160$ Planning MONTHLY FUEL - GASCAR 627$ 900$ -$ 0%900$ Planning PROFESSIONAL & TECH. 20,968$ 76,500$ 10,187$ 13%76,500$ Planning EDUCATION 3,075$ 6,000$ -$ 0%6,000$ Planning OTHER 385$ 400$ 112$ 28%400$ Planning ABATEMENT -$ -$ 4,920$ -$ Planning SPECIAL DEPARTMENTAL -$ 1,102$ 3,605$ 327%1,102$ Planning MACHINERY & EQUIPMENT -$ -$ -$ -$ Total Planning 456,432$ 604,314$ 464,823$ 77%-$ 604,314$ Engineer Engineer SALARIES & WAGES 365,023$ 265,103$ 276,185$ 104%265,103$ Engineer BENEFITS 191,040$ 162,056$ 165,292$ 102%162,056$ Engineer OVERTIME 7$ 500$ 98$ 20%500$ Engineer UNEMPLOYMENT -$ -$ 653$ -$ Engineer SUBSCRIPTIONS & MEMBE 7,844$ 7,675$ 6,817$ 89%7,675$ Engineer PUBLIC NOTICES -$ -$ -$ -$ Engineer TRAVEL 263$ 1,600$ -$ 0%1,600$ Engineer OFFICE EXPENSE & SUPP 4,306$ 5,300$ 2,816$ 53%5,300$ Engineer EQUIP/SUPPLIES & MAIN 567$ 1,000$ 691$ 69%1,000$ Engineer TELEPHONE 787$ 1,800$ 406$ 23%1,800$ Engineer MONTHLY FUEL - GASCAR 1,425$ 2,000$ 10,909$ 545%2,000$ Engineer PROFESSIONAL & TECH. 18,722$ 20,000$ (12,227)$ -61%20,000$ Engineer PLAN REVIEW SERVICES 20,561$ 12,000$ 9,857$ 82%12,000$ Engineer EDUCATION 1,553$ 1,500$ 3,274$ 218%1,500$ Engineer OTHER 133$ 200$ 5$ 3%200$ Engineer SPECIAL DEPARTMENTAL 455$ -$ 1,508$ -$ Engineer MACHINERY & EQUIPMENT -$ -$ -$ -$ Total Engineer 612,686$ 480,734$ 466,283$ 97%-$ 480,734$ Finance Finance SALARIES & WAGES 309,899$ 275,457$ 224,666$ 82%275,457$ Finance EMPLOYEE BENEFITS 154,422$ 196,931$ 139,755$ 71%196,931$ Finance OVERTIME -$ 1,000$ -$ 0%1,000$ Finance UNEMPLOYMENT -$ -$ -$ -$ Finance SUBSCRIPTIONS & MEMBER 3,683$ 4,360$ 3,090$ 71%4,360$ Finance TRAVEL 980$ 5,500$ -$ 0%5,500$ Finance OFFICE EXPENSE & SUPPL 16,607$ 11,300$ 11,105$ 98%11,300$ Finance EQUIPMENT SUPPL. & MAI -$ 3,276$ 1,855$ 57%3,276$ Finance TELEPHONE 672$ -$ 897$ -$ Finance PROFESSIONAL & TECH. S 9,045$ 10,750$ 10,800$ 100%10,750$ Finance EDUCATION 1,591$ 3,500$ 598$ 17%3,500$ Finance OTHER 0$ -$ -$ -$ Finance BANK HANDLING CHARGES 32,921$ 30,000$ 17,247$ 57%30,000$ Finance SPECIAL DEPARTMENTAL S 3,222$ 2,900$ 1,819$ 63%2,900$ Finance INSURANCE 1,170$ 1,750$ -$ 0%1,750$ Finance CASH OVER & SHORT (1)$ -$ -$ -$ Finance MACHINERY & EQUIPMENT -$ -$ -$ -$ Total Finance 534,211$ 546,724$ 411,832$ 75%-$ 546,724$ Police Police SALARIES & WAGES 1,394,360$ 1,163,982$ 1,098,522$ 94%1,163,982$ Police MOVIE\SECURITY WAGES 4,373$ -$ 7,173$ -$ Police EMPLOYEE BENEFITS 839,050$ 929,588$ 792,337$ 85%929,588$ Police OTHER BENEFITS- U/ALLOW 18,080$ 18,720$ 17,840$ 95%18,720$ Police OVERTIME 55,476$ 68,563$ 29,802$ 43%68,563$ Police UNEMPLOYMENT -$ -$ 847$ -$ Police OFFICER EQUIP/PAYROLL D (22)$ -$ -$ -$ Police SUBSCRIPTIONS & MEMBERS 19,736$ 30,238$ 20,188$ 67%30,238$ Police PUBLIC NOTICES -$ -$ -$ -$ Police TRAVEL\FOOD 21,001$ 27,462$ 7,724$ 28%27,462$ Police OFFICE EXPENSE & SUPPLI 10,717$ 8,500$ 4,226$ 50%5,000$ 13,500$ Police EQUIPMENT-SUPPL. & MAIN 77,046$ 39,996$ 50,780$ 127%39,996$ Police BLDG/GRDS-SUPPL. & MAIN -$ 10,000$ -$ 0%10,000$ Police TELEPHONE 17,122$ 26,592$ 13,454$ 51%26,592$ Police RENT OF PROPERTY OR EQU 5,940$ 7,704$ 6,359$ 83%7,704$ Police MONTHLY FUEL - GASCARD 46,064$ 58,173$ 29,854$ 51%58,173$ Police PROFESSIONAL & TECH. SE 2,825$ 4,000$ 7,318$ 183%4,000$ Police EDUCATION 16,537$ 23,000$ 8,122$ 35%23,000$ Police OTHER -$ -$ -$ -$ Police DISPATCH SERVICES 117,018$ 109,868$ 115,981$ 106%109,868$ Police DRUG ENFORCEMENT -$ -$ -$ -$ Police SPECIAL DEPARTMENTAL SU 25,791$ 23,619$ 5,271$ 22%23,619$ Police COMMUNITY OUTREACH -$ -$ -$ -$ Police VEST REPLACEMENT 3,415$ 8,000$ -$ 0%8,000$ Police INITIAL UNIFORM GEAR 555$ 5,386$ 1,958$ 36%5,386$ Police OVERTIME - Movie -$ -$ -$ -$ Police OVERTIME - Narcotics -$ -$ -$ -$ Police OVERTIME - Special Even -$ -$ -$ -$ Police Lease payments -$ -$ -$ -$ Police SPECIAL EVENTS -$ -$ -$ -$ Police SCHOOL EQUIP/ SUPPLIES 2,321$ 2,000$ -$ 0%2,000$ Police MACHINERY & EQUIPMENT 44,822$ -$ 67,785$ -$ Police JAG GRANT EXPENSES -$ -$ 2,621$ -$ LEASE PRINCIPAL -$ -$ -$ -$ LEASE INTEREST -$ -$ -$ -$ Total Police 2,722,226$ 2,565,391$ 2,288,161$ 89%5,000$ 2,570,391$ Attorney Attorney SALARIES & WAGES 90,000$ 132,340$ 122,160$ 92%132,340$ Attorney BENEFITS 31,969$ 56,372$ 46,539$ 83%56,372$ Attorney UNEMPLOYMENT -$ -$ -$ -$ Attorney SUBSCRIPTIONS & MEMBE -$ 2,000$ 1,036$ 52%2,000$ Attorney TRAVEL\FOOD -$ 1,000$ -$ 0%1,000$ Attorney OFFICE EXPENSE & SUPP -$ 100$ 418$ 418%100$ Attorney PROFESSIONAL & TECH. 85,607$ 40,000$ 17,181$ 43%40,000$ Attorney PUBLIC DEFENDER 24,000$ 24,000$ 22,000$ 92%24,000$ Attorney PROSECUTION SERVICES 36,000$ 37,000$ 34,212$ 92%37,000$ Attorney EDUCATION -$ -$ -$ -$ Attorney SPECIAL DEPARTMENTAL -$ -$ -$ -$ Total Attorney 267,576$ 292,812$ 243,545$ 83%-$ 292,812$ Victim's Advocate Victims's Advocate SALARIES & 49,911$ 51,030$ 53,152$ 104%51,030$ Victims's Advocate EMPLOYEE BE 21,998$ 24,741$ 26,109$ 106%24,741$ Victims's Advocate OTHER BENEF -$ -$ -$ -$ Victims's Advocate OVERTIME 86$ 500$ -$ 0%500$ Victim's Adv UNEMPLOYEMENT -$ -$ -$ -$ Victims's Adv SUBSCRIPTIONS/ME -$ -$ -$ -$ Victims's Advocate TRAVEL -$ 873$ -$ 0%873$ Victims's Advocate OFFICE SUPP 2,198$ 1,470$ 1,463$ 100%1,470$ Victims's Advocate EQUIP/SUPPL 21$ -$ -$ -$ Victims's Advocate TELEPHONE 447$ -$ 547$ -$ Victims Advocate MONTHLY FUEL 1,559$ -$ 585$ -$ Victims's Advocate PROF/TECH S -$ -$ -$ -$ Victims's Advocate EDUCATION 171$ 1,330$ -$ 0%1,330$ Victims's Advocate OTHER 2,734$ 3,450$ 2,180$ 63%3,450$ Victims's Advocate SPECIAL DEP -$ -$ -$ -$ Victims's Advocate LEASE PAYME -$ -$ -$ -$ Victims's Advocate FORFEITURES -$ -$ -$ -$ Victims's Advocate MACHINERY &-$ 400$ -$ 0%400$ Total Victims Advocate 79,125$ 83,794$ 84,035$ 100%-$ 83,794$ Inspection Inspection SALARIES & WAGES 82,661$ 76,861$ 75,108$ 98%76,861$ Inspection BENEFITS 51,820$ 55,100$ 57,112$ 104%55,100$ Inspection OVERTIME 8,417$ 13,000$ 11,002$ 85%13,000$ Inspection UNEMPLOYMENT -$ -$ -$ -$ Inspection SUBSCRIPTIONS & MEM 544$ 2,200$ 704$ 32%2,200$ Inspection PUBLIC NOTICES -$ -$ -$ -$ Inspection TRAVEL 650$ 1,500$ -$ 0%1,500$ Inspection OFFICE EXPENSE & SU 625$ 750$ 127$ 17%750$ Inspection TELEPHONE 1,016$ 1,100$ 911$ 83%1,100$ Inspection MONTHLY FUEL 82$ 1,000$ 360$ 36%1,000$ Inspection PROFESSIONAL & TECH 23,306$ 15,000$ 23,732$ 158%15,000$ Inspection EDUCATION 332$ 1,500$ 264$ 18%1,500$ Inspection SPECIAL DEPARTMENTA 607$ 2,915$ 850$ 29%2,915$ Inspection EQUIPMENT -$ -$ -$ -$ Total Inspection 170,061$ 170,926$ 170,170$ 100%-$ 170,926$ Beer Tax Beer Tax SALARIES & WAGES 1,347$ -$ -$ -$ Beer Tax EMPLOYEE BENEFITS 606$ -$ -$ -$ Beer Tax OVERTIME 328$ -$ -$ -$ Beer Tax UNEMPLOYMENT -$ -$ -$ -$ Beer Tax PROFESSIONAL & TECH. -$ -$ -$ -$ Beer Tax SPECIAL DEPARTMENTAL -$ -$ -$ -$ Beer Tax EQUIPMENT 23,859$ 26,403$ 19,176$ 73%26,403$ Total Beer Tax 26,140$ 26,403$ 19,176$ 73%-$ 26,403$ Animal Control Animal Ctl SALARIES & WAGES 158,288$ 148,897$ 156,047$ 105%148,897$ Animal Ctl SUPERVISOR PAY -$ -$ -$ -$ Animal Ctl EMPLOYEE BENEFITS 102,378$ 113,502$ 111,234$ 98%113,502$ Animal Ctl OTHER BENEFIT - U/A -$ 4,089$ -$ 0%4,089$ Animal Ctl OVERTIME 11,504$ 11,500$ 8,195$ 71%11,500$ Animal Ctl UNEMPLOYMENT -$ -$ -$ -$ Animal Ctl SUBSCRIPTIONS & MEM 25$ 660$ -$ 0%660$ Animal Ctl TRAVEL\FOOD 3,675$ 5,000$ 110$ 2%5,000$ Animal Ctl OFFICE EXPENSE & SU -$ -$ (18)$ -$ Animal Ctl EQUIP-SUPPL.&MAINT 6,260$ 10,000$ 1,187$ 12%10,000$ Animal Ctl UTILITIES 9,148$ 12,000$ 7,952$ 66%12,000$ Animal Ctl TELEPHONE 4,107$ 4,236$ 3,361$ 79%4,236$ Animal Ctl MONTHLY FUEL - GASC 5,121$ 6,290$ 2,771$ 44%6,290$ Animal Ctl PROFESSIONAL & TECH -$ 1,000$ -$ 0%1,000$ Animal Ctl EDUCATION 1,364$ 1,969$ 50$ 3%1,969$ Animal Ctl OTHER -$ 500$ -$ 0%500$ Animal Ctl SPECIAL DEPARTMENTA (1,025)$ 7,590$ 376$ 5%7,590$ Animal Ctl GRANT EXPENSES 3,533$ -$ 5,794$ -$ Animal Ctl Lease payments -$ -$ -$ -$ Animal Ctl MACHINERY & EQUIPME -$ -$ -$ -$ Total Animal Control 304,378$ 327,233$ 297,061$ 91%-$ 327,233$ Animal Shelter Animal Shltr SALARIES & WAGES -$ -$ -$ -$ Animal Shltr EMPLOYEE BENEFITS -$ -$ -$ -$ Animal Shltr OTHER BENEFITS -$ -$ -$ -$ Animal Shltr OVERTIME -$ -$ -$ -$ Animal Shltr UNEMPLOYMENT -$ -$ -$ -$ Animal Shltr PUBLIC NOTICES -$ -$ -$ -$ Animal Shltr OFFICE EXPENSE & -$ -$ -$ -$ Animal Shltr EQUIP/SUPPL&MAINT -$ -$ -$ -$ Animal Shltr BLDG/GRDS-SUPPLIE -$ -$ -$ -$ Animal Shltr UTILITIES -$ -$ -$ -$ Animal Shltr TELEPHONE -$ -$ -$ -$ Animal Shltr MONTHLY FUEL - GA -$ -$ -$ -$ Animal Shltr PRO/TECH SERVICE -$ -$ -$ -$ Animal Shltr EDUCATION -$ -$ -$ -$ Animal Shltr OTHER -$ -$ -$ -$ Animal Shltr DEPT SUPPLIES -$ -$ -$ -$ Animal Shltr Lease payments -$ -$ -$ -$ Animal Shltr MACHINERY & EQUIP -$ -$ -$ -$ Total Animal Shelter -$ -$ -$ -$ -$ Film Commission Film Comm SALARIES & WAGES 91,418$ 61,026$ 60,025$ 98%61,026$ Film Comm EMPLOYEE BENEFITS 31,012$ 30,119$ 30,315$ 101%30,119$ Film Comm OVERTIME 449$ 14,000$ -$ 0%14,000$ Film Comm UNEMPLOYMENT -$ -$ (235)$ -$ Film Comm SUBSCRIPTIONS & MEM 4,849$ 5,075$ 6,589$ 130%5,075$ Film Comm ADVERTISING 1,752$ 5,000$ -$ 0%5,000$ Film Comm TRAVEL 3,401$ 13,000$ -$ 0%13,000$ Film Comm OFFICE EXPENSE & SU 362$ 1,000$ 166$ 17%1,000$ Film Comm EQUIP./SUPPLIES & M 24$ 500$ -$ 0%500$ Film Comm TELEPHONE 567$ 500$ 527$ 105%500$ Film Comm RENTAL -$ -$ -$ -$ Film Comm MONTHLY FUEL - GASC 208$ 600$ 209$ 35%600$ Film Comm PROFESSIONAL & TECH 5$ 3,350$ -$ 0%3,350$ Film Comm EDUCATION 376$ 1,000$ -$ 0%1,000$ Film Comm OTHER 751$ 1,050$ 145$ 14%1,050$ Film Comm MARKETING 4,927$ 4,250$ 249$ 6%4,250$ Film Comm PROMO MATERIALS 5,017$ -$ 1,977$ -$ Film Comm SPECIAL DEPARTMENTA 1,387$ 868$ 1,778$ 205%868$ Film Comm MACHINERY & EQUIPME -$ 1,099$ -$ 0%1,099$ Film Comm SPECIAL PROJECTS 9,796$ 14,632$ 1,968$ 13%2,500$ 17,132$ Film Comm GRANT EXPENSES -$ -$ -$ -$ Total Film Commission 156,300$ 157,069$ 103,710$ 66%2,500$ 159,569$ Info Tech Info Tech SALARIES & WAGES -$ -$ -$ -$ Info Tech EMPLOYEE BENEFITS -$ -$ -$ -$ Info Tech UNEMPLOYMENT -$ -$ -$ -$ Info Tech OFFICE EXPENSE & SUP 733$ 1,500$ 647$ 43%1,500$ Info Tech PROF & TECH SERVICES 105,787$ 118,060$ 95,788$ 81%118,060$ Info Tech WEBSITE 5,210$ 10,266$ 5,861$ 57%10,266$ Info Tech GOOGLE FOR GOVERNMEN 20,354$ 21,600$ 21,065$ 98%21,600$ Info Tech SECURITY APPLIANCE 2,653$ 1,500$ 2,968$ 198%1,500$ Info Tech WIFI - ACCESS LICENS -$ 1,500$ -$ 0%1,500$ Info Tech ANTIVIRUS 5,700$ 5,700$ 5,225$ 92%5,700$ Info Tech DNS MONITORING 4,500$ 4,500$ 4,125$ 92%4,500$ Info Tech SPECIAL DEPT SUPPLIE 59$ -$ -$ -$ Info Tech MACHINERY & EQUIPMEN -$ -$ -$ -$ Total Info Tech 144,995$ 164,626$ 135,679$ 82%-$ 164,626$ Streets Streets SALARIES & WAGES 338,222$ 307,600$ 216,727$ 70%307,600$ Streets SUPERVISOR PAY 2,129$ -$ -$ -$ Streets EMPLOYEE BENEFITS 211,214$ 249,321$ 187,443$ 75%249,321$ Streets OVERTIME 1,485$ 8,000$ 74$ 1%8,000$ Streets UNEMPLOYMENT -$ -$ 10,321$ -$ Streets SUBSCRIPTIONS & MEMBER 580$ 1,310$ 582$ 44%1,310$ Streets PUBLIC NOTICES -$ -$ -$ -$ Streets TRAVEL 2,793$ 6,600$ -$ 0%6,600$ Streets OFFICE EXPENSE & SUPPL -$ 500$ -$ 0%500$ Streets EQUIPMENT-SUPPL. & MAI 808$ 5,000$ 570$ 11%5,000$ Streets BLDG/GRDS-SUPPL. & MAI 960$ 1,100$ 643$ 58%1,100$ Streets UTILITIES 16,031$ 24,200$ 12,240$ 51%24,200$ Streets TELEPHONE 2,026$ 2,640$ 645$ 24%2,640$ Streets RENT OF PROPERTY OR EQ -$ 600$ -$ 0%600$ Streets MONTHLY FUEL - GASCARD -$ -$ -$ -$ Streets PROFESSIONAL & TECH. S 7,481$ 8,500$ 7,857$ 92%8,500$ Streets EDUCATION 4,499$ 6,200$ -$ 0%6,200$ Streets OTHER 14$ 500$ 37$ 7%500$ Streets STREET LIGHTS 85,442$ 99,500$ 74,906$ 75%99,500$ Streets SPECIAL DEPARTMENTAL S 4,124$ 6,000$ 1,033$ 17%6,000$ Streets Lease payments -$ -$ -$ -$ Streets MACHINERY & EQUIPMENT -$ -$ -$ -$ Street SPECIAL PROJECTS -$ -$ -$ -$ Street LEASE PRINCIPAL -$ -$ -$ -$ Streets LEASE INTEREST -$ -$ -$ -$ Total Streets 677,808$ 727,571$ 513,077$ 71%-$ 727,571$ Safety Safety SALARIES & WAGES -$ 22,567$ 9,148$ 41%22,567$ Safety BENEFITS -$ 17,895$ 6,708$ 37%17,895$ Safety OVERTIME -$ -$ -$ -$ Safety UNEMPLOYMENT -$ -$ -$ -$ Safety SUBSCRIPTIONS & MEMBERS -$ 3,980$ 513$ 13%3,980$ Safety TRAVEL -$ 2,780$ -$ 0%2,780$ Safety EQUIP/SUPPLIES & MAINTE -$ 3,350$ 3,217$ 96%3,350$ Safety TELEPHONE -$ -$ -$ -$ Safety MONTHLY FUEL -$ -$ -$ -$ Safety PROFESSIONAL & TECH. SE -$ 13,000$ 4,152$ 32%13,000$ Safety EDUCATION -$ 10,996$ -$ 0%10,996$ Safety OTHER -$ 4,100$ 486$ 12%4,100$ Safety SPECIAL DEPARTMENTAL SU (407)$ 38,140$ 19,317$ 51%38,140$ Safety MACHINERY & EQUIPMENT -$ -$ -$ -$ Safety SAFETY EQUIPMENT -$ 2,125$ 8,977$ 422%2,125$ Sanitation PROFESSIONAL & TECH 1,307,528$ 1,200,000$ 992,099$ 83%1,200,000$ Sanitation PROF&TECH RECYCLE 106,844$ 100,000$ 79,290$ 79%100,000$ Total Safety 1,413,965$ 1,418,933$ 1,123,909$ 79%-$ 1,418,933$ Facilities Facilities SALARIES & WAGES 251,288$ 243,950$ 227,064$ 93%243,950$ Facilities SUPERVISOR PAY 2,945$ -$ -$ -$ Facilities EMPLOYEE BENEFITS 177,954$ 188,797$ 154,686$ 82%188,797$ Facilities OVERTIME 620$ 2,800$ -$ 0%2,800$ Facilities UNEMPLOYMENT -$ -$ (2,331)$ -$ Facilities SUBSCRIPTIONS & MEM 73$ 350$ -$ 0%350$ Facilities TRAVEL 725$ 900$ -$ 0%900$ Facilities OFFICE EXPENSE & SU 120$ 300$ 61$ 20%300$ Facilities EQUIP SUPPLIES & MA 736$ 5,300$ 515$ 10%5,300$ Facilities BLDG/GRDS-SUPPL & M 14,606$ 28,900$ 13,024$ 45%28,900$ Facilities UTILITIES 2,480$ 5,184$ 4,960$ 96%5,184$ Facilities TELEPHONE 2,572$ 3,300$ 2,256$ 68%3,300$ Facilities RENT OF PROPERTY OR -$ 800$ -$ 0%800$ Facilities MONTHLY FUEL 2,346$ 3,300$ 2,230$ 68%3,300$ Facilities PROFESSIONAL & TECH 16,907$ 19,300$ 14,753$ 76%19,300$ Facilities EDUCATION 1,475$ 800$ 40$ 5%800$ Facilities OTHER 18$ -$ 17$ -$ Facilities - CITY CENTER 6,609$ 7,500$ 4,803$ 64%7,500$ Facilities - MARC 836$ 1,500$ 922$ 61%1,500$ Facilities - CENTER STREET GYM 1,140$ 1,600$ 356$ 22%1,600$ Facilities SPECIAL DEPARTMENTA 916$ 7,800$ 225$ 3%7,800$ Facilities MACHINERY & EQUIPME -$ -$ -$ -$ Facilities SPECIAL PROJECTS -$ -$ -$ -$ Total Facilities 484,366$ 522,381$ 423,580$ 81%-$ 522,381$ Vehicle Maintenance Vehicle Maintenance SALARIES &117,242$ 112,648$ 43,568$ 39%112,648$ Vehicle Maintenance SUPERVISOR -$ -$ -$ -$ Vehicle Maintenance - EMPLOYEE 70,067$ 82,881$ 33,506$ 40%82,881$ Vehicle Maintenance OVERTIME 320$ 2,000$ -$ 0%2,000$ Vehicle Maint UNEMPLOYMENT -$ -$ -$ -$ Vehicle Maintenance SUB & MEMB 2,195$ 2,590$ 2,215$ 86%2,590$ Vehicle Maintenance TRAVEL 942$ 3,500$ -$ 0%3,500$ Vehicle Maintenance OFFICE EXP -$ -$ -$ -$ Vehicle Maintenance EQUIP/SUPP 13,135$ 56,000$ 5,505$ 10%56,000$ Fleet BLDG/GRDS-SUPPL & MAINT 2,923$ 1,000$ 35$ 3%1,000$ Vehicle Maintenance TELEPHONE 1,007$ 1,320$ 587$ 45%1,320$ Vehicle Maintenance RENT OF EQ -$ 500$ -$ 0%500$ Vehicle Maintenance MONTHLY FU 2,168$ 2,500$ 688$ 28%2,500$ Vehicle Maintenance PROF & TEC 1,687$ 4,000$ 1,208$ 30%4,000$ Vehicle Maintenance EDUCATION (8)$ 1,500$ -$ 0%1,500$ Vehicle Maintenance OTHER 596$ 1,500$ 189$ 13%1,500$ Veh Maint SPECIAL DEPT SUPPLIE 4,384$ 11,000$ 1,624$ 15%11,000$ Vehicle Maintenance EQUIP MAIN 20,942$ -$ 8,696$ -$ Veh Maint EQUIP MAINT STREETS 15,017$ -$ 7,977$ -$ Vehicle Maint EQUIP MAINT - FA 191$ -$ 1,824$ -$ Total Vehicle Maintenance 252,805$ 282,939$ 107,624$ 38%-$ 282,939$ PW Admin PW Admin SALARIES & WAGES 133,546$ 152,936$ 140,781$ 92%152,936$ PW Admin EMPLOYEE BENEFITS 56,598$ 83,481$ 77,418$ 93%83,481$ PW Admin OVERTIME 222$ 500$ -$ 0%500$ PW Admin UNEMPLOYMENT -$ -$ -$ -$ PW Admin SUBSCRIPTIONS & MEMBE 1,150$ 700$ 448$ 64%700$ PW Admin PUBLIC NOTICES -$ -$ -$ -$ PW Admin TRAVEL 1,476$ 1,100$ -$ 0%1,100$ PW Admin OFFICE EXPENSE & SUPP 4,218$ 6,400$ 2,924$ 46%6,400$ PW Admin EQUIPMENT-SUPPL. & MA 124$ -$ -$ -$ PW Admin BLDG/GRDS-SUPPL. & MA -$ -$ -$ -$ PW Admin UTILITIES 9,052$ 11,429$ 12,099$ 106%11,429$ PW Admin TELEPHONE 1,081$ 1,820$ 1,060$ 58%1,820$ PW Admin RENT OF PROPERTY OR E 3,165$ 3,200$ 2,965$ 93%3,200$ PW Admin MONTHLY FUEL - GASCAR 121$ 800$ -$ 0%800$ PW Admin PROFESSIONAL & TECH. 5,775$ 1,000$ 155$ 16%1,000$ PW Admin EDUCATION 1,550$ 1,500$ 95$ 6%1,500$ PW Admin OTHER 82$ 1,000$ 20$ 2%1,000$ PW Admin SPECIAL DEPARTMENTAL 17,569$ -$ 3,458$ -$ PW Admin MACHINERY & EQUIPMENT -$ -$ -$ -$ Total PW Admin 235,729$ 265,866$ 241,421$ 91%-$ 265,866$ Parks MGMT Parks MGMT SALARIES & WAGES -$ -$ -$ -$ Parks MGMT SUPERVISOR PAY -$ -$ -$ -$ Parks MGMT EMPLOYEE BENEFITS -$ -$ -$ -$ Parks MGMT OVERTIME -$ -$ -$ -$ Parks MGMT UNEMPLOYMENT -$ -$ -$ -$ Parks MGMT SUBSCRIPTIONS & MEM -$ -$ -$ -$ Parks MGMT TRAVEL -$ -$ -$ -$ Parks MGMT OFFICE EXPENSE & SU -$ -$ -$ -$ Parks MGMT PROFESSIONAL & TECH -$ -$ -$ -$ Total Parks MGMT -$ -$ -$ -$ -$ Parks O&M Parks O&M SALARIES & WAGES 399,209$ 356,890$ 312,564$ 88%356,890$ Parks O&M SUPERVISOR PAY 2,859$ -$ -$ -$ Parks O&M EMPLOYEE BENEFITS 260,833$ 265,945$ 201,354$ 76%265,945$ Parks O&M OVERTIME 184$ 20,500$ 314$ 2%20,500$ Parks O&M UNEMPLOYMENT -$ -$ (2,024)$ -$ Parks O&M SUBSCRIPTIONS & MEMB 154$ 1,020$ 590$ 58%1,020$ Parks O&M TRAVEL 985$ 1,900$ -$ 0%1,900$ Parks O&M OFFICE EXPENSE & SUP -$ -$ -$ -$ Parks O&M EQUIPMENT-SUPPL. & M 169$ 3,000$ 207$ 7%3,000$ Parks O&M BLDG/GRDS-SUPPL. & M 14,516$ 20,750$ 20,930$ 101%20,750$ Parks O&M UTILITIES 60,011$ 88,700$ 57,256$ 65%88,700$ Parks O&M TELEPHONE 5,519$ 6,600$ 4,747$ 72%6,600$ Parks O&M RENTALS -$ 750$ -$ 0%750$ Parks O&M MONTHLY FUEL - GASCA 17,219$ 20,000$ 10,981$ 55%20,000$ Parks O&M PROFESSIONAL & TECH.2,880$ 3,750$ 2,209$ 59%3,750$ Parks O&M EDUCATION 1,685$ 1,250$ 420$ 34%1,250$ Parks O&M OTHER 350$ 750$ -$ 0%750$ Parks O&M SPECIAL DEPARTMENTAL 10,510$ 19,200$ 4,499$ 23%19,200$ Parks O&M TRAIL MAINTENANCE -$ -$ -$ -$ Parks O&M Lease payments -$ -$ -$ -$ Solar Purchases -$ -$ -$ -$ Park O&M Garbage and Recycling 17,008$ -$ 13,137$ -$ Parks O&M UTILITIES - Water & -$ -$ -$ -$ Parks O&M PARK IMPROVEMENTS 833$ 3,250$ 221$ 7%3,250$ Parks O&M MACHINERY & EQUIPMEN -$ -$ -$ -$ Total Parks O&M 794,924$ 814,255$ 627,405$ 77%-$ 814,255$ MRAC MRAC MAINTENANCE SALARIES -$ -$ -$ -$ MRAC LIFEGUARD SALARIES -$ -$ -$ -$ MRAC SALARIES & WAGES -$ -$ -$ -$ MRAC AQUATIC PROGRAM SALARIES -$ -$ -$ -$ MRAC FITNESS PROGRAM SALARIES -$ -$ -$ -$ MRAC EMPLOYEE BENEFITS -$ -$ -$ -$ MRAC OVERTIME -$ -$ -$ -$ MRAC UNEMPLOYMENT -$ -$ (343)$ -$ MRAC SUBSCRIPTIONS & MEMBERSHI -$ -$ -$ -$ MRAC LEGAL NOTICES/ADVERTISING -$ -$ -$ -$ MRAC TRAVEL -$ -$ -$ -$ MRAC OFFICE EXPENSE & SUPPLIES -$ -$ -$ -$ MRAC EQUIPMENT-SUPPL. & MAINTE 500$ -$ -$ -$ MRAC BLDG/GRDS-SUPPL. & MAINTE -$ -$ -$ -$ MRAC UTILITIES -$ -$ -$ -$ MRAC TELEPHONE -$ -$ -$ -$ MRAC RENT OF PROPERTY OR EQUIP -$ -$ -$ -$ MRAC PROFESSIONAL & TECH. SERV -$ -$ -$ -$ MRAC EDUCATION -$ -$ -$ -$ MRAC INSTRUCTIONAL MATERIALS/S -$ -$ -$ -$ MRAC OTHER -$ -$ -$ -$ MRAC SPECIAL DEPARTMENTAL SUPP -$ -$ -$ -$ MRAC SUNDRY EXPENSES-MISCELLAN -$ -$ -$ -$ MRAC SWIM TEAM -$ -$ -$ -$ MRAC FITNESS PROGRAMS -$ -$ -$ -$ MRAC AQUATIC PROGRAMS -$ -$ -$ -$ MRAC - MACHINERY & EQUIPMENT -$ -$ -$ -$ MRAC SPECIAL EVENTS -$ -$ -$ -$ Total MRAC 500$ -$ (343)$ -$ -$ Community Services Community Services SALARIES & -$ -$ -$ -$ Community Services EMPLOYEE B -$ -$ -$ -$ Community Service UNEMPLOYMENT -$ -$ -$ -$ Community Services SUB & MEMBE -$ -$ -$ -$ Community Services PUBLIC NOTI -$ -$ -$ -$ Community Services TRAVEL -$ -$ -$ -$ Community Services OFFICE EXPE -$ -$ -$ -$ Community Services TELEPHONE -$ -$ -$ -$ Community Services MONTHLY FUE -$ -$ -$ -$ Community Services PROF & TECH -$ -$ -$ -$ Community Services EDUCATION -$ -$ -$ -$ Total Community Services -$ -$ -$ -$ -$ Sustainability Sustainability SALARIES & WAGE 73,288$ 83,482$ 8,880$ 11%83,482$ Sustainability EMPLOYEE BENEFI 31,101$ 42,254$ 2,976$ 7%42,254$ Sustainability OVERTIME -$ -$ -$ -$ Sustainability UNEMPLOYMENT 3,214$ -$ 11,532$ -$ Sustainability EMPLOYEE BONUS -$ -$ -$ -$ Sustainability SUBSCRIPTIONS 398$ -$ 1,716$ -$ Sustainability PUBLIC NOTICES -$ -$ -$ -$ Sustainability TRAVEL\FOOD 1,790$ 1,000$ -$ 0%1,000$ Sustainability OFFICE EXPENSE 75$ 1,500$ -$ 0%1,500$ Sustainability TELEPHONE -$ -$ 124$ -$ Sustainability MONTHLY FUEL - -$ -$ -$ -$ Sustain PROF/TECH. SERVICE -$ 20,000$ 29,167$ 146%20,000$ Sustainability EDUCATION 320$ 1,000$ -$ 0%1,000$ Sustainability OTHER 249$ -$ -$ -$ Sustainability SPECIAL DEPT SU -$ -$ -$ -$ Sustainability SUSTAINABILITY 14,199$ -$ -$ -$ Sustainability GRANT EXPENSES 6,573$ -$ -$ -$ Total Sustainability 131,207$ 149,236$ 54,394$ 36%-$ 149,236$ Community Contributions Com Contrib - COMMUNITY ORGANI 42,000$ -$ -$ -$ Com Contrib - MOAB INFORMATION 10,000$ -$ -$ -$ Com Contrib - RECYCLING SERVIC -$ -$ -$ -$ Com Contrib - ARTS PROMOTION 7,000$ -$ -$ -$ Com Contrib - AFFORDABLE HOUSI -$ -$ -$ -$ Com Contrib - COMMUNITIES THAT -$ -$ -$ -$ Com Contrib - SHELTER SERVICES -$ 10,000$ 10,000$ 100%10,000$ Com Contrib LOCAL FIRST -$ -$ -$ -$ Com Contrib - MAYORS GRANTS -$ -$ -$ -$ Com Contrib - STUDENT OF MONTH 76$ -$ 133$ -$ Com Contrib - SOUTHEASTERN ASS -$ -$ -$ -$ Com Contrib - GRAND COUNTY/4TH 9,000$ -$ 9,402$ 10,000$ 10,000$ Total Community Contributions 68,076$ 10,000$ 19,535$ 195%10,000$ 20,000$ Transfers and Contributions CAPITAL LEASE PRINCIPAL -$ -$ -$ -$ CAPITAL LEASE INTEREST -$ -$ -$ -$ CAPITAL LEASE OFFSET CHARGES T -$ -$ -$ -$ TRANSFER TO DEBT SERVICE FUND 274,589$ 109,714$ 109,714$ 100%109,714$ TRANSFER TO HEALTH INSURANCE F -$ -$ -$ -$ TRANSFER TO CAPITAL PROJ. FUND -$ 158,623$ 158,623$ 100%158,623$ TRANSFER TO AFFORD HOUSING FUN -$ -$ -$ -$ TRANSFER TO TRAILS FUND -$ 30,000$ 30,000$ 100%190,000$ 220,000$ TRANSFER - RECREATION FUND -$ 687,753$ 687,753$ 100%1,306,261$ 1,994,014$ TRANSFER TO STORM WATER UTIL -$ -$ -$ -$ TRANSFER TO CAPITAL PROJECTS -$ -$ -$ 524,676$ 524,676$ TRANSFER TO COMM DEV FUND -$ -$ -$ 78,605$ 78,605$ INCREASE IN FUND BALANCE (Rese -$ 91,726$ -$ 0%91,726$ Total Transfers and Contributions 274,589$ 1,077,816$ 986,090$ 91%2,099,542$ 3,177,358$ Total Expenditure 11,716,011$ 12,776,415$ 10,613,714$ 83% 2,202,042$ 14,978,457$ Change in Net Position (190,703)$ -$ 1,966,708$ 0$ 0$ Class C Road Fund Taxes Class C CLASS C ROAD FUND 249,891$ 250,000$ 278,845$ 112%250,000$ Class C TRANSPORTATION TAX 183,443$ 210,795$ 18,101$ 9%210,795$ Total Taxes 433,334$ 460,795$ 296,946$ 64%-$ 460,795$ Other Revenue Class C INTEREST INCOME 4,639$ 5,000$ -$ 0%5,000$ PROCEEDS FROM LT DEBT -$ -$ -$ -$ PROPERTY OWNER CONTRIBUTIONS -$ -$ -$ -$ SPECIAL SERVICES BY DEPT -$ -$ -$ -$ Proceed on sale of fixed asset -$ -$ -$ -$ Class C TRANS. FROM EQUITY-B.O -$ -$ -$ -$ Total Other Revenue -$ 5,000$ -$ 0%-$ 5,000$ Total Revenue 433,334$ 465,795$ 296,946$ 64% -$ 465,795$ Streets Class C EQUIP SUPPLIES & MAINT -$ -$ -$ -$ Class C BLDG/GRDS SUPPLIES & M -$ -$ 74$ -$ Class C UTILITIES -$ -$ -$ -$ Class C TELEPHONE -$ -$ -$ -$ Class C EQUIP RENTAL (596)$ -$ -$ -$ Class C FUEL 14,788$ 19,020$ 9,253$ 49%19,020$ Class C SPECIAL DEPARTMENTAL S 19,099$ 29,500$ 9,449$ 32%29,500$ Class C SPECIAL DEPARTMENTAL -$ -$ -$ -$ Class C ROADBASE - PATCHING 10,561$ 9,000$ 13,284$ 148%9,000$ Class C ASPHALT 1,460$ 7,500$ -$ 0%7,500$ Class C OVERLAY -$ -$ -$ -$ Class C CRACK SEALING 19,648$ 15,000$ -$ 0%15,000$ Class C - SPECIAL PROJECTS 28,165$ 155,100$ 9,216$ 6%155,100$ Class C MACHINERY & EQUIPMENT 70,701$ -$ 18,745$ -$ Class C CONCRETE ADA Transitio 20,345$ -$ -$ -$ Class C Sidewalk/Ped Ramp Rep 7,379$ -$ 841$ -$ Class C SPECIAL PROJECTS -$ -$ -$ -$ TRANSFER TO FUND BALANCE -$ 230,675$ -$ 0%230,675$ LEASE PRINCIPAL -$ -$ -$ -$ LEASE INTEREST -$ -$ -$ -$ Class C Equipment capital leas -$ -$ -$ -$ Class C Capital lease interest -$ -$ -$ -$ Total Streets 191,550$ 465,795$ 60,863$ 13%-$ 465,795$ Total Expenditure 191,550$ 465,795$ 60,863$ 13% -$ 465,795$ Change in Net Position 235,502$ -$ 296,614$ -$ -$ Recreation Fund Intergovernmental Revenue GRAND COUNTY - RSSD 100,000$ 100,000$ -$ 0%100,000$ SCHOOL DISTRICT 15,000$ 15,000$ -$ 0%15,000$ Total Taxes 115,000$ 115,000$ -$ 0%-$ 115,000$ Charges for Services CASH OVER/SHORT -$ -$ 7$ -$ SUMMER CAMP -$ 4,800$ -$ 0%4,800$ TOURNAMENT SOFTBALL - MEN'S -$ -$ -$ -$ TOURNAMENT SOFTBALL - YOUTH -$ -$ -$ -$ ADULT SOCCER (376)$ 2,100$ -$ 0%(2,100)$ -$ VOLLEYBALL - ADULT COED -$ 1,900$ -$ 0%(1,900)$ -$ VOLLEYBALL - WOMEN'S -$ -$ -$ -$ VOLLEYBALL - YOUTH SPRING 3,708$ 3,675$ 2,637$ 72%(1,000)$ 2,675$ BEVERAGE SALES - MOVIE NIGHT -$ -$ -$ -$ ADULT COED SOFTBALL 225$ 3,400$ -$ 0%(3,400)$ -$ MENS SOFTBALL -$ -$ -$ -$ YOUTH/BASEBALL/SOFTBALL 6,618$ 20,332$ 3,725$ 18%(17,000)$ 3,332$ RECURRING TEAM MEMBERSHIPS -$ -$ -$ -$ YOUTH FOOTBALL 1,222$ 3,040$ -$ 0%3,040$ SPRING YOUTH SOCCER 4,888$ 8,865$ 5,870$ 66%(3,000)$ 5,865$ FALL YOUTH SOCCER 1,980$ 4,890$ 2,300$ 47%(2,500)$ 2,390$ SOCCER CAMPS -$ -$ -$ -$ FOOT RACES 1,511$ 2,950$ 15$ 1%(2,900)$ 50$ SMART START -$ -$ -$ -$ INDOOR SOCCER - YOUTH 1,540$ 2,450$ -$ 0%(2,450)$ -$ ADULT BASKETBALL -$ 800$ -$ 0%(800)$ -$ JR JAZZ BASKETBALL 4,010$ 5,400$ -$ 0%(5,400)$ -$ FLAG FOOTBALL 1,210$ 1,405$ 2,028$ 144%1,405$ MIDDLE SCHOOL FOOTBALL -$ -$ -$ -$ FLAG FOOTBALL - ADULT -$ -$ -$ -$ YOUTH VOLLEYBALL 1,419$ 1,960$ 1,059$ 54%(1,000)$ 960$ MIDDLE SCHOOL VOLLEYBALL (FALL -$ -$ -$ -$ YOUTH SPONSOR/BASEBALL 800$ 12,800$ 800$ 6%(12,000)$ 800$ PICKLEBALL -$ -$ -$ -$ DODGE BALL -$ -$ -$ -$ INDOOR SOCCER - ADULT 320$ -$ -$ -$ MIDDLE SCHOOL TRVL BASEBALL -$ -$ -$ -$ Total Charges for Services 29,074$ 80,767$ 18,440$ 23%(55,450)$ 25,317$ MRAC CENTER ST. GYM FITNESS -$ -$ -$ -$ MRAC -PREPAID SERVICES 3,303$ -$ (393)$ -$ MRAC - FITNESS ADMISSIONS 7,825$ 10,000$ 3,606$ 36%(5,000)$ 5,000$ MRAC - FITNESS MEMBERSHIPS 31,191$ 43,500$ 11,044$ 25%(30,000)$ 13,500$ MRAC - CITY EMPLOYEES -$ 500$ -$ 0%500$ MRAC - SILVER SNEAKERS MEMBERS 9,071$ 10,000$ 120$ 1%(10,000)$ -$ MRAC - SWIM TEAM -$ -$ 3$ -$ MRAC - AQUATIC SPORTS -$ -$ -$ -$ MRAC - SHOWERS 26,058$ 98,500$ 24,892$ 25%(75,000)$ 23,500$ MRAC - CASH OVER/SHORT (37)$ -$ -$ -$ MRAC - EMPLOYEE WELLNESS DISCO -$ -$ -$ -$ MRAC - ADMISSIONS/AQUATIC 58,073$ 150,000$ 40,928$ 27%(100,000)$ 50,000$ MRAC - ADMISSIONS/AQUAT & FITN 7,885$ 12,000$ 2,900$ 24%(10,000)$ 2,000$ MRAC - RETAIL 4,695$ 12,000$ 4,965$ 41%(5,000)$ 7,000$ MRAC - PROGRAM FEES/ AQUATIC 10,085$ 27,500$ 5,976$ 22%(20,000)$ 7,500$ MRAC - PROGRAM FEES/FITNESS 975$ 6,000$ 225$ 4%(5,000)$ 1,000$ MRAC - CHILD CARE FEES 217$ 1,000$ 5$ 1%(1,000)$ -$ MRAC - MEMBERSHIPS/AQUATIC 14,592$ 32,000$ 14,495$ 45%(16,000)$ 16,000$ MRAC - MEMBERSHIPS/AQUAT & FIT 70,514$ 85,000$ 29,965$ 35%(55,000)$ 30,000$ MRAC - RENTAL FEES 5,025$ 8,500$ 2,312$ 27%(5,000)$ 3,500$ MRAC - SPECIAL EVENT FEES -$ -$ -$ -$ MRAC - CONCESSIONS -$ -$ 3,692$ -$ MRAC PRIVATE SWIM LESSONS -$ -$ -$ -$ Total Charges for Services 249,471$ 496,500$ 144,733$ 29%(337,000)$ 159,500$ Moab Arts and Recreation MEMBERSHIP FEES -$ -$ -$ -$ PROGRAM FEES 9,421$ 11,400$ 1,225$ 11%(10,000)$ 1,400$ MATERIALS - TAXABLE -$ -$ -$ -$ GRANTS AND DONATIONS 17,570$ 18,500$ 56,695$ 306%15,000$ 33,500$ RENTAL FEES 25,772$ 45,000$ 21,996$ 49%(15,000)$ 30,000$ SPECIAL EVENTS FEES 3,580$ 7,900$ 1,799$ 23%(5,000)$ 2,900$ SPECIAL EVENTS FEES - RED ROCK 24,429$ 33,500$ (2,580)$ -8%33,500$ Total Moab Arts and Recreation 80,772$ 116,300$ 79,136$ 68%(15,000)$ 101,300$ Miscellaneous Revenue INTEREST INCOME 2,954$ -$ -$ -$ TEEN CENTER DONATIONS/GRANTS -$ -$ -$ -$ TEEN CENTER PROGRAM FEES -$ -$ -$ -$ TEEN CENTER WORKSHOP FEES -$ -$ -$ -$ PREP PROGRAM GRANT -$ -$ -$ -$ SALE OF REAL/PERS PROPERTY 2,000$ -$ -$ -$ CENTER STREET GYM RENTALS 175$ -$ 6,560$ -$ BALL FIELD RENTALS -$ -$ 475$ -$ SUN COURT RENTALS -$ -$ -$ -$ FACILITY RENTAL DEPOSITS -$ -$ -$ -$ PETTY CASH 175$ -$ -$ -$ OTHER INCOME 1,057$ -$ 500$ -$ GRANTS AND DONATIONS -$ -$ -$ -$ CTC GRANT -$ -$ -$ -$ SAFE PASSAGE GRANT -$ -$ -$ -$ GRANTS AND DONATIONS -$ -$ -$ -$ CTC GRANT -$ -$ -$ -$ LOAN FROM GENERAL FUND -$ -$ -$ -$ TRANSFER FROM AFTER SCHOOL -$ -$ -$ -$ Total Miscellaneous Revenue 6,361$ -$ 7,535$ -$ -$ Contributions and Transfers RECREATION FUND BEG. BALANCE -$ -$ -$ BEG FUND BAL MARC SETASIDE -$ -$ -$ -$ CITY OF MOAB -$ 687,753$ 687,753$ 100%1,306,261$ 1,994,014$ Total Contributions and Transfers -$ 687,753$ 687,753$ 100%1,306,261$ 1,994,014$ Total Revenue 480,678$ 1,496,320$ 937,598$ 63% 898,811$ 2,395,131$ Swimming Pool MRAC MAINTENANCE SALARIES 36,935$ 30,000$ 38,759$ 129%30,000$ MRAC LIFEGUARD SALARIES 191,050$ 191,400$ 90,335$ 47%191,400$ MRAC SALARIES & WAGES 303,805$ 277,161$ 168,064$ 61%277,161$ MRAC AQUATIC PROGRAM SALARIES 29,328$ 21,408$ -$ 0%21,408$ MRAC FITNESS PROGRAM SALARIES 8,864$ 14,694$ 4,365$ 30%14,694$ MRAC EMPLOYEE BENEFITS 134,862$ 133,137$ 128,644$ 97%133,137$ MRAC OVERTIME 245$ 2,500$ 34$ 1%2,500$ MRAC UNEMPLOYMENT 4,588$ -$ 20,801$ -$ MRAC SUBSCRIPTIONS & MEMBERSHI -$ -$ 324$ -$ MRAC ADVERTISING 6,668$ 7,000$ 2,829$ 40%7,000$ MRAC TRAVEL 788$ -$ -$ -$ MRAC OFFICE EXPENSE & SUPPLIES 3,246$ 7,500$ 3,208$ 43%7,500$ MRAC EQUIPMENT-SUPPL. & MAINTE 6,019$ 12,000$ 5,934$ 49%12,000$ MRAC BLDG/GRDS-SUPPL. & MAINTE 19,432$ 22,000$ 17,124$ 78%22,000$ MRAC UTILITIES 90,751$ 92,276$ 86,331$ 94%92,276$ MRAC TELEPHONE 7,459$ 5,106$ 6,362$ 125%5,106$ MRAC RENT OF PROPERTY OR EQUIP -$ 1,000$ -$ 0%1,000$ MRAC PROFESSIONAL & TECH. SERV 7,081$ 8,100$ 2,310$ 29%8,100$ MRAC EDUCATION 4,799$ 3,000$ 1,374$ 46%3,000$ MRAC INSTRUCTIONAL MATERIALS/S -$ 1,500$ 302$ 20%1,500$ MRAC OTHER 1,368$ 900$ 126$ 14%900$ MRAC SPECIAL DEPARTMENTAL SUPP 23,356$ 45,300$ 23,328$ 51%45,300$ MRAC CONCESSIONS -$ -$ 2,896$ -$ MRAC SUNDRY EXPENSES-MISCELLAN 4,495$ 9,000$ 7,931$ 88%9,000$ MRAC SWIM TEAM -$ -$ -$ -$ MRAC FITNESS PROGRAMS -$ -$ -$ -$ MRAC AQUATIC PROGRAMS 254$ 1,800$ -$ 0%1,800$ MRAC - MACHINERY & EQUIPMENT -$ -$ -$ -$ MRAC SPECIAL EVENTS -$ -$ 93$ -$ Total Swimming Pool 885,392$ 886,782$ 611,474$ 69%-$ 886,782$ Recreation Recreation SALARIES - DIRECTO 129,468$ 135,241$ 117,117$ 87%135,241$ Recreation SALARY DIFFERENTIAL -$ -$ -$ -$ Recreation EMPLOYEE BENEFITS 66,403$ 78,971$ 73,778$ 93%78,971$ Recreation OVERTIME 79$ 10,500$ 22$ 0%10,500$ Recreation UNEMPLOYMENT 1,234$ -$ (191)$ -$ Recreation SUBSCRIPTIONS & MEM 2,265$ 2,000$ 3,605$ 180%2,000$ Recreation ADVERTISING 2,117$ 3,000$ 1,061$ 35%3,000$ Recreation TRAVEL 263$ -$ -$ -$ Recreation OFFICE EXPENSE & SU 1,043$ 2,000$ 958$ 48%2,000$ Recreation - EQUIP SUPPLIES & 590$ 1,000$ 936$ 94%1,000$ Recreation - UTILITIES -$ -$ 131$ -$ Recreation TELEPHONE 1,172$ 2,400$ 1,182$ 49%2,400$ Recreation MONTHLY FUEL - GASC 193$ 350$ -$ 0%350$ Recreation PROFESSIONAL & TECH 2,507$ 3,500$ 2,489$ 71%3,500$ Recreation EDUCATION 4,697$ 2,350$ -$ 0%2,350$ Recreation OTHER 309$ 200$ 97$ 48%200$ Recreation DIRECTOR - TRAVEL -$ -$ -$ -$ Recreation DIRECTOR/EDUCATION -$ -$ -$ -$ Recreation SPECIAL DEPARTMENTA 683$ 6,500$ 301$ 5%6,500$ Recreation FINGER-PRINTING -$ -$ -$ -$ Recreation EASTER EGG HUNT 3,674$ 2,500$ 1,146$ 46%2,500$ Recreation TURKEY TROT -$ -$ 1,432$ -$ SMART START -$ -$ -$ -$ CENTER ST. GYM FITNESS -$ -$ -$ -$ Total Recreation 216,696$ 250,512$ 204,062$ 81%-$ 250,512$ Soccer Soccer YOUTH SOCCER 1,110$ 4,020$ 3,589$ 89%4,020$ Soccer FALL SOCCER 759$ 1,200$ 1,058$ 88%1,200$ Soccer ADULT SOCCER 111$ 700$ -$ 0%700$ Soccer INDOOR - YOUTH SOCCER 733$ 1,095$ -$ 0%(1,095)$ -$ Soccer WAGES SOCCER 240$ 1,600$ -$ 0%(1,600)$ -$ Soccer SOCCER REFEREE - WAGES 18$ 255$ -$ 0%255$ Soccer INDOOR - YOUTH DIRECTO -$ -$ -$ -$ Soccer UNEMPLOYMENT -$ -$ -$ -$ Total Soccer 2,971$ 8,870$ 4,646$ 52%(2,695)$ 6,175$ Summer Camp Summer Camp WAGES -$ -$ -$ -$ Summer Camp BENEFITS -$ -$ -$ -$ Summer Camp UNEMPLOYMENT -$ -$ -$ -$ Summer Camp SUPPLIES -$ -$ -$ -$ Total Summer Camp -$ -$ -$ -$ -$ Softball COED SOFTBALL 769$ 1,100$ -$ 0%1,100$ MEN'S SOFTBALL -$ -$ -$ -$ MEN'S SOFTBALL TOURN/DIRECTOR -$ -$ -$ -$ MEN'S SOFTBALL TOURNAMENT -$ -$ -$ -$ MEN'S SOFTBALL TOURN.-UMPIRES -$ -$ -$ -$ Total Softball 769$ 1,100$ -$ 0%-$ 1,100$ Adult Volleyball CO-ED VOLLEYBALL 298$ 400$ 339$ 85%400$ VOLLEYBALL -$ -$ -$ -$ CO-ED VOLLEYBALL - DIRECTOR -$ -$ -$ -$ WOMEN'S VOLLEYBALL - DIRECTOR -$ -$ -$ -$ Volleyball UNEMPLOYMENT -$ -$ -$ -$ Special Events FREE MOVIE NIGH -$ -$ -$ -$ Total Adult Volleyball 298$ 400$ 339$ 85%-$ 400$ Basketball Special Events MOVIE SUPPLIES -$ -$ -$ ADULT BASKETBALL -$ 400$ -$ 0%(400)$ -$ JR JAZZ BASKETBALL 2,262$ 2,200$ -$ 0%(2,200)$ -$ JR. JAZZ REFEREE SERVICES 1,222$ 3,040$ -$ 0%(3,040)$ -$ MS BASKETBALL REFEREES -$ -$ -$ -$ REFEREE SALARIES & WAGES -$ -$ -$ -$ Basketball EMPLOYEE BENEFITS 93$ 407$ -$ 0%(407)$ -$ Basketball UNEMPLOYMENT -$ -$ -$ -$ Total Basketball 3,577$ 6,047$ -$ 0%(6,047)$ -$ Youth Volleyball YOUTH VOLLEYBALL 1,265$ 1,065$ 990$ 93%1,065$ MIDDLE SCHOOL VOLLEYBALL -$ -$ -$ -$ MIDDLE SCHOOL VOLLEYBALL -$ -$ -$ -$ YOUTH SPRING VOLLEYBALL - WAGE -$ -$ -$ -$ YOUTH SPRING VOLLEYBALL 1,245$ 2,300$ 1,445$ 63%2,300$ Total Youth Volleyball 2,510$ 3,365$ 2,436$ 72%-$ 3,365$ Youth Baseball/Softball Youth BB/SB WAGES- MAINTENANCE 4,075$ 3,000$ 4,552$ 152%3,000$ Youth BB/SB WAGES- UMP&SCORE 1,307$ 5,880$ 136$ 2%5,880$ Youth BB/SB EMPLOYEE BENEFITS 412$ 901$ 2,225$ 247%901$ Youth BB/SB UNEMPLOYMENT -$ -$ -$ -$ Youth BB/SB STATE TOURN. EXP -$ 2,000$ -$ 0%2,000$ Youth BB/SB EQUIPMENT-SUPPLIES 38$ 350$ 363$ 104%350$ Youth BB/SB BASEBALL FIELD MAI 351$ 1,300$ 230$ 18%1,300$ MIDDLE SCHOOL TRVL BASEBALL -$ -$ -$ -$ FIELD MAINTENANCE EQUIPMENT -$ -$ 135$ -$ YOUTH BASEBALL/SOFTBALL 1,735$ 15,850$ 15,829$ 100%15,850$ UTAH GIRLS SOFTBALL ASSOC -$ 400$ -$ 0%400$ UTAH BOYS BASEBALL ASSOCIATION -$ 400$ -$ 0%400$ PICKLEBALL -$ 200$ 155$ 77%200$ Total Youth Baseball/Softball 7,919$ 30,281$ 23,626$ 78%-$ 30,281$ Youth Football SALARIES & WAGES -$ -$ -$ -$ Youth Football BENEFITS -$ 83$ -$ 0%83$ Youth Football UNEMPLOYMENT -$ -$ -$ -$ YOUTH FOOTBALL 5,713$ 6,170$ 2,793$ 45%6,170$ FLAG FOOTBALL 1,402$ 1,600$ 993$ 62%1,600$ FLAG FOOTBALL - ADULT -$ 100$ -$ 0%100$ MIDDLE SCHOOL FOOTBALL -$ -$ -$ -$ YOUTH FOOTBALL REFEREES -$ 920$ -$ 0%920$ MS FOOTBALL REFEREES -$ -$ -$ -$ Total Youth Football 7,114$ 8,873$ 3,786$ 43%-$ 8,873$ Moab Arts and Recreation MARC SALARIES & WAGES 133,507$ 131,377$ 125,279$ 95%131,377$ MARC EMPLOYEE BENEFITS 74,757$ 81,774$ 84,689$ 104%81,774$ MARC SALARIES & WAGES - INSTRU 11,119$ 5,000$ 807$ 16%5,000$ MARC SALARIES & WAGES OT 1,236$ 2,000$ 215$ 11%2,000$ MARC UNEMPLOYMENT 340$ -$ (718)$ -$ MARC SUBSCRIPTIONS & MEMBERSHI 520$ 1,966$ 1,213$ 62%1,966$ MARC ADVERTISING/MARKETING 962$ 3,000$ 1,508$ 50%3,000$ MARC TRAVEL 1,906$ 250$ -$ 0%250$ MARC OFFICE EXPENSE & SUPPLIES 3,340$ 3,900$ 2,368$ 61%3,900$ MARC EQUIP/SUPPLIES & MAINTENA 788$ 2,000$ 1,232$ 62%2,000$ MARC BLDG GROUNDS SUPPL & MAIN 17$ -$ 622$ -$ MARC UTILITIES 7,895$ 7,500$ 4,096$ 55%7,500$ MARC TELEPHONE 3,192$ 5,395$ 3,312$ 61%5,395$ MARC PROFESSIONAL/TECHNICAL SE 324$ 1,000$ -$ 0%1,000$ MARC EDUCATION 2,635$ -$ -$ -$ MARC OTHER 52$ 100$ 58$ 58%100$ ONLINE PAYMENT PROCESSING FEES 414$ -$ 223$ -$ MARC SPECIAL DEPARTMENTAL SUPP 2,942$ 6,000$ 1,802$ 30%6,000$ MARC MACHINERY & EQUIPMENT 440$ -$ -$ -$ MARC SPECIAL EVENTS 1,085$ 35,000$ 16,792$ 48%35,000$ MARC SPECIAL PROJECTS -$ 200$ 1,107$ 554%15,000$ 15,200$ MARC- RED ROCK ARTS FEST 41,326$ -$ 835$ -$ Total Moab Arts and Recreation 288,797$ 286,462$ 245,440$ 86%15,000$ 301,462$ Miscellaneous BMX WAGES -$ -$ -$ -$ BMX UNEMPLOYMENT -$ -$ -$ -$ BMX MATERIALS & SUPPLIES -$ -$ -$ -$ SPECIAL PROJECTS/EQUIPMENT -$ -$ -$ -$ WORKSHOP FEES -$ -$ -$ -$ ULTIMATE FRISBEE -$ (625)$ -$ 0%(625)$ Teen Center SALARIES & WAGES -$ -$ -$ -$ Teen Center EMPLOYEE BENEFITS -$ -$ -$ -$ Teen Center OVERTIME -$ -$ -$ -$ Teen Center UNEMPLOYMENT -$ -$ -$ -$ Teen Center SUBSCRIPTIONS & ME -$ -$ -$ -$ Teen Center PUBLIC NOTICES -$ -$ -$ -$ Teen Center TRAVEL -$ -$ -$ -$ Teen Center OFFICE EXPENSE & S -$ -$ -$ -$ Teen Center EQUIP/SUPPLIES & M -$ -$ -$ -$ Teen Center TELEPHONE -$ -$ -$ -$ Teen Center PRO/TECH SERV -$ -$ -$ -$ Teen Center EDUCATION -$ -$ -$ -$ Teen Center OTHER -$ -$ -$ -$ Teen Center DEPT SUPPLIES -$ -$ -$ -$ Teen Center SPECIAL PROJECTS -$ -$ -$ -$ Teen Center PROGRAMS -$ -$ -$ -$ DODGEBALL -$ -$ -$ -$ SALARIES & WAGES -$ -$ -$ -$ EMPLOYEE BENEFITS -$ -$ -$ -$ UNEMPLOYMENT -$ -$ -$ -$ TRAVEL -$ -$ -$ -$ EQUIP/SUPPLIES & MAINTENANCE -$ -$ -$ -$ PROFESSIONAL & TECHNICAL SERVI -$ -$ -$ -$ EDUCATION -$ -$ -$ -$ OTHER -$ -$ -$ -$ SPECIAL DEPARTMENTAL SUPPLIES -$ -$ -$ -$ SPECIAL PROJECTS -$ -$ -$ -$ PREP - SALARIES & WAGES -$ -$ -$ -$ PREP - EMPLOYEE BENEFITS -$ -$ -$ -$ PREP-UNEMPLOYMENT -$ -$ -$ -$ PREP - PUBLIC NOTICES -$ -$ -$ -$ PREP - TRAVEL -$ -$ -$ -$ PREP - OFFICE EXPENSE & SUPPLI -$ -$ -$ -$ PREP - TELEPHONE -$ -$ -$ -$ PREP - PROFESSIONAL/TECHNICAL -$ -$ -$ -$ PREP - EDUCATION -$ -$ -$ -$ PREP - SPECIAL DEPARTMENTAL SU -$ -$ -$ -$ Total Miscellaneous -$ (625)$ -$ 0%-$ (625)$ Transfers and Contributions Recreation TRANSFER TO CAP PRO -$ -$ -$ -$ Recreation TRANSFER TO FUND BA -$ 14,253$ -$ 0%892,553$ 906,806$ Total Transfers and Contributions -$ 14,253$ -$ 0%892,553$ 906,806$ Total Expenditure 1,416,042$ 1,496,320$ 1,095,808$ 73% 898,811$ 2,395,131$ Change in Net Position (1,416,042)$ -$ (158,210)$ -$ -$ Community Development Fund Community Development Payment in lieu of parking -$ -$ -$ -$ COMMUNITY DEV. FUND/BEG. BAL.-$ -$ -$ -$ CONTRIBUTION FROM GENERAL FUND -$ -$ -$ 78,605$ 78,605$ GRANTS -$ -$ -$ -$ CDGB 38,499$ -$ -$ 74,000$ 74,000$ SAFE ROUTE TO SCHOOL GRANT -$ -$ -$ -$ UTAH POWER GRANT -$ -$ -$ -$ CDBG WILLOWS -$ -$ -$ -$ CDBG CINEMA COURT PROJECT -$ -$ -$ -$ CDBG 05-06 BALLPARK FENCE -$ -$ -$ -$ CDBG 06-07 BALLPARK LIGHTS -$ -$ -$ -$ CDBG 07 BALLPARK BLEACHERS -$ -$ -$ -$ CDBG 08 WATER LINE -$ -$ -$ -$ CDBG 09 VIRGINIAN APARTMENTS -$ -$ -$ -$ LIONS PARK TE GRANT -$ -$ -$ -$ NORTH CORRIDOR PATH TE GRANT -$ -$ -$ -$ NPS RTCA GRANT LIONS PARK -$ -$ -$ -$ Total Community Development 38,499$ -$ -$ 152,605$ 152,605$ Total Revenue 38,499$ -$ -$ 152,605$ 152,605$ Community Development TEA-21 UDOT N. CORRIDOR PATHS -$ -$ -$ -$ CDBG 09 VIRGINIAN APARTMENTS -$ -$ -$ -$ ROTARY PARK -$ -$ -$ -$ LIONS PARK TE 2011 -$ -$ -$ -$ NORTH CORRIDOR PATH -$ -$ -$ -$ LIONS PARK DESIGN -$ -$ -$ -$ LIONS PARK LAND&WATER CONSERV -$ -$ -$ -$ LIONS PARK SCENIC BYWAYS GRANT -$ -$ -$ -$ SAFE ROUTE TO SCHOOLS GRANT -$ -$ -$ -$ CDBG WILLOWS -$ -$ -$ -$ CDBG PROJECT 59,509$ -$ 81,215$ 100,000$ 100,000$ CDBG 07 BALLPARK BLEACHERS -$ -$ -$ -$ CDBG 08 WATER LINE -$ -$ -$ -$ PUBLIC ART -$ -$ -$ -$ SIGNAGE -$ -$ -$ -$ CORNER PARK 300 S 400 E -$ -$ -$ -$ PAYMENT-IN-LIEU/100 W.-P. LOT -$ -$ -$ -$ SKATE PARK -$ -$ -$ -$ TRANSFER TO GENERAL FUND -$ -$ -$ -$ CDBG '05 MOONSTONE GALLERY -$ -$ -$ -$ CDBG 02 SUN COURT BBALL -$ -$ -$ -$ E. CENTER MEDIAN & PARKING -$ -$ -$ -$ INCREASE IN FUND BALANCE -$ -$ -$ -$ Recreation Center/Playground E -$ -$ -$ -$ CDBG 05-06 BALLPARK FENCE -$ -$ -$ -$ CDBG 06-07 BALLPARK LIGHTS -$ -$ -$ -$ BALLPARK LIGHTING & IMPRVMNTS -$ -$ -$ -$ 200 EAST STREET IMPROVEMENT -$ -$ -$ -$ Total Community Development 59,509$ -$ 81,215$ 100,000$ 100,000$ Total Expenditure 59,509$ -$ 81,215$ 100,000$ 100,000$ Change in Net Position (21,010)$ -$ (81,215)$ 52,605$ 52,605$ Trails Fund Contributions and Transfers CONTRIBUTION FROM GENERAL FUND -$ 30,000$ 30,000$ 100%190,000$ 220,000$ FUTURE GRANTS -$ -$ -$ -$ UTAH TRAILS STATE FUNDS -$ -$ -$ -$ UTAH TRAILS - LOCAL FUNDS -$ -$ -$ -$ UTAH TRAILS 500 W. UNDERPASS -$ -$ -$ -$ UTAH TRAILS PIPE DREAM TRAIL -$ -$ -$ -$ FIRE/FUEL/REDUCT/REVEG -$ -$ -$ -$ ESCROW FUNDS -$ -$ -$ -$ MILLCREEK PROJ. FUND/BEG. BAL.-$ -$ -$ -$ Total Contributions and Transfers -$ 30,000$ 30,000$ 100%190,000$ 220,000$ Total Revenue -$ 30,000$ 30,000$ 190,000$ 220,000$ Millcreek Projects FIRE/FUEL/REDUCTION/REVEG -$ -$ -$ -$ MILLCREEK/MAIN STREET - WEIR -$ -$ -$ -$ UTAH TRAILS 500 W. UNDERPASS -$ -$ -$ -$ UTAH TRAILS PIPE DREAM -$ -$ -$ -$ SALARIES -$ -$ -$ -$ BENEFITS -$ -$ -$ -$ UNEMPLOYMENT -$ -$ -$ -$ PROFESSIONAL/TECHNICAL -$ -$ -$ -$ OTHER -$ -$ -$ -$ ACQUISITIONS -$ -$ -$ -$ BMX TRACK -$ -$ -$ -$ BROWNING ROTARY MUSICAL PLAYGR -$ -$ -$ -$ BROWNING TRAILS GRANT -$ -$ -$ -$ SPECIAL PROJ. - GRANT MATCH ON -$ -$ -$ -$ TREE EDUCATION/ADVERTISING -$ -$ -$ -$ TREES/IRRIGATION -$ -$ -$ -$ UTAH TRAILS MILLCREEK DR PATH (1,977)$ -$ -$ -$ TRAILS 161,000$ 30,000$ -$ 0%30,000$ INCREASE IN FUND BALANCE -$ -$ -$ 190,000$ 190,000$ Total Millcreek Projects 159,023$ 30,000$ -$ 0%190,000$ 220,000$ Total Expenditure 159,023$ 30,000$ -$ 0% 190,000$ 220,000$ Change in Net Position (159,023)$ -$ 30,000$ -$ -$ Housing Fund Grant Proceeds Workforce Affordable Housing F 1,231,219$ -$ -$ -$ Grants -$ -$ -$ -$ Total Grant Proceeds 1,231,219$ -$ -$ -$ -$ Charges for Services Proceeds from Long Term Debt -$ -$ -$ 6,400,000$ 6,400,000$ Rent/Lease Income 88,759$ -$ 63,405$ 68,000$ 68,000$ Total Charges for Services 88,759$ -$ 63,405$ 6,468,000$ 6,468,000$ Interest INTEREST INCOME 19,241$ -$ 5,251$ -$ -$ Total Interest 19,241$ -$ 5,251$ -$ -$ Contributions and Transfers HOUSING FUND BEG. BAL -$ -$ -$ 195,608$ 195,608$ Transfer From General Fund -$ -$ -$ -$ Transfer From Capital Projects -$ -$ -$ -$ Total Contributions and Transfers -$ -$ -$ 195,608$ 195,608$ Total Revenue 1,339,220$ -$ 68,656$ 6,663,608$ 6,663,608$ Administrative Salaries and Wages -$ -$ 24,297$ 28,000$ 28,000$ Benefits -$ -$ 22,028$ 26,000$ 26,000$ OVERTIME -$ -$ -$ -$ UNEMPLOYMENT -$ -$ -$ -$ Acquisitions -$ -$ -$ -$ Debt Retirement -$ -$ -$ -$ Development Costs 9,938$ -$ 145,824$ 6,400,000$ 6,400,000$ Operation & Maintenance Costs 52,382$ -$ 33,801$ 36,000$ 36,000$ O&M UTILITIES 34,673$ -$ 36,527$ 40,000$ 40,000$ Professional & Technical 27,000$ -$ 10$ -$ Transfer to Debt Service Fund -$ -$ -$ 133,608$ 133,608$ Total Administrative 123,993$ -$ 262,487$ 6,663,608$ 6,663,608$ Total Expenditure 123,993$ -$ 262,487$ 6,663,608$ 6,663,608$ Change in Net Position 1,215,227$ -$ (193,831)$ -$ -$ Debt Service Fund Intergovernmental Revenue Contribution from GC Rec Distr 190,000$ 190,000$ -$ 0%190,000$ Contribution from Grand County -$ 8,819$ -$ 0%8,819$ Interest income -$ -$ -$ -$ Total Intergovernmental Revenue 190,000$ 198,819$ -$ 0%-$ 198,819$ Charges for services 0 Lease Revenue 51,169$ 40,231$ 27,916$ 69%40,231$ Total Intergovernmental Revenue 51,169$ 40,231$ 27,916$ 69%-$ 40,231$ Contributions and Transfers Transfer from general fund 274,589$ 109,714$ 109,714$ 100%109,714$ Transfer from housing fund -$ 133,608$ -$ 0%133,608$ Transfer from capital projects 28,000$ -$ -$ -$ Total Contributions and Transfers 302,589$ 243,322$ 109,714$ 45%-$ 243,322$ Total Revenue 543,758$ 482,372$ 137,630$ -$ 482,372$ Municipal Building 2003 Sales Tax Rev - Principal 85,000$ 87,000$ 87,000$ 100%87,000$ 2003 Sales Tax Rev - Interest 26,425$ 24,300$ 24,300$ 100%24,300$ 2009 Sales Tax Rev - Principal 191,000$ 191,000$ 191,000$ 100%191,000$ 2009 Sales Tax Rev - Interest -$ -$ -$ -$ Total Municipal Building 302,425$ 302,300$ 302,300$ 100%-$ 302,300$ Community Development 2018 CIB Bond - Principal 28,000$ 29,000$ 29,000$ 100%29,000$ 2018 CIB Bond - Interest -$ 17,464$ 17,475$ 100%17,464$ 2019 Walnut Lane Lease - Princ 60,000$ 62,000$ 62,000$ 100%62,000$ 2019 Walnut Lane Lease - Inter 74,164$ 71,608$ 71,608$ 100%71,608$ Total Community Development 162,164$ 180,072$ 180,083$ 100%-$ 180,072$ Total Expenditure 464,589$ 482,372$ 482,383$ 100% -$ 482,372$ Change in Net Position 79,169$ -$ (344,753)$ -$ -$ Capital Projects Fund Miscellaneous Revenue INTEREST INCOME 38,088$ -$ 1,834$ -$ GRANTS AND DONATIONS -$ -$ -$ -$ DOG PARK DONATIONS -$ -$ -$ -$ Total Miscellaneous Revenu 38,088$ -$ 1,834$ -$ -$ Contributions and Transfers CIB LOAN -$ -$ -$ -$ CIB CONTRACTOR RETAINAGE 3,083$ -$ -$ -$ PROCEEDS FROM LONG TERM DEBT -$ -$ -$ -$ GRAND COUNTY CONTRIBUTION 394,522$ -$ -$ -$ SITLA CONTRIBUTION -$ -$ -$ -$ DONATIONS 295$ 2,000$ 130$ 7%2,000$ TRANS ENHANCE GRANT -$ -$ -$ -$ UDOT FUNDING - HOTSPOT 1,000,000$ -$ -$ -$ SALE OF PROPERTY/EQUIPMENT -$ -$ -$ -$ CIB GRANT -$ -$ -$ -$ LEASE REVENUE CITY CENTER -$ -$ -$ -$ UDOT AID PROJECT 104,479$ -$ -$ -$ MORTGAGE PRNCPAL OLD CITY HALL -$ -$ -$ -$ MORTGAGE INTEREST OLD CITY HL -$ -$ -$ -$ UTAH STATE ENERGY PROGRAM GRAN -$ -$ -$ -$ UTAH POWER GRANT -$ -$ -$ -$ FEDERAL HIGHWAY GRANT -$ -$ -$ -$ LIBRARY CITY CENTER CONTR -$ -$ -$ -$ CIB LOAN PROCEEDS -$ -$ -$ -$ CONTRIBUTION FROM REC DISTRICT -$ -$ -$ -$ DEVELOPER FEES 132,090$ -$ -$ -$ CLAIM SETTLEMENT PROCEEDS -$ -$ -$ -$ PROCEEDS FROM LT DEBT -$ -$ -$ -$ TRANSFER FROM GENERAL FUND -$ 158,623$ 158,623$ 100%524,676$ 683,299$ TRANSFER FROM RECREATION FUND -$ -$ -$ -$ CAPITAL PROJECTS FUND BEG. BAL -$ 1,000,000$ -$ 0%1,000,000$ TRANSFER IN FROM MUNICIPAL BLD -$ -$ -$ -$ TRANSFER IN FROM USU SET-ASIDE -$ -$ -$ -$ Total Contributions and Transfers 1,634,468$ 1,160,623$ 158,753$ 14%524,676$ 1,685,299$ Total Revenue 1,634,468$ 1,160,623$ 158,753$ 524,676$ 1,685,299$ Stormwater STRMWTR DETENTION BASIN PROJ -$ -$ -$ -$ Total Stormwater -$ -$ -$ -$ -$ Streets PARKING IMPROVEMENTS - DESIGN 257,000$ -$ -$ -$ PARKING IMPROVEMENTS - DISPERS -$ 1,000,000$ -$ 0%1,000,000$ PARKING IMPROVEMENTS - CARRYOV -$ -$ -$ -$ PASSTHROUGH 191 WIDENING 132,090$ -$ -$ -$ ROAD IMPROVEMENTS 18,625$ -$ -$ -$ MILLCREEK INTERSECTION 82,849$ -$ -$ -$ STREETS/SPECIAL PROJ./CONCRETE -$ -$ -$ -$ NORTH CORRIDOR FRONTAGE ROAD -$ -$ -$ -$ POWERHOUSE LANE -$ -$ -$ -$ MAIN STREET IMPROVEMENTS -$ -$ -$ -$ TFER TO ROAD IMPROVE SETASIDE -$ -$ -$ -$ 100 NORTH STREET IMPROVEMENTS -$ -$ -$ -$ TRANSPORTATION MASTER PLAN 30,010$ -$ -$ -$ CITY SHOP/YARD IMPROVEMENTS 5,943$ -$ -$ -$ WILLIAMS WAY ROAD RECONSTRUCTI -$ -$ -$ -$ BARTLETT STREET IMPROVEMENTS -$ -$ -$ -$ CITY FACILITIES - SECURITY -$ -$ -$ -$ 400 EAST ROAD IMPROVEMENTS -$ -$ -$ -$ TRANSPORTATION STUDY - UDOT CO -$ -$ -$ -$ GENERAL ADMINISTRATIVE FACILIT 23,828$ -$ -$ -$ MILLCREEK DRIVE WEST PROJECT 814,489$ -$ -$ -$ EQUIPMENT -$ -$ -$ -$ VEHICLES -$ -$ -$ -$ SEALCOAT -$ -$ -$ -$ Sealcoat non-capital -$ -$ -$ -$ 500 WEST/KANE CREEK IMPROVE -$ -$ -$ -$ 500 W non-capital -$ -$ -$ -$ Total Streets 1,364,833$ 1,000,000$ -$ 0%-$ 1,000,000$ Building ADA IMPROVEMENTS -$ -$ -$ -$ ROOF PROJECT -$ -$ -$ -$ SOLAR PROJECT -$ -$ -$ -$ MARC BUILDING IMPROVEMENTS 1,246$ 2,000$ 68,381$ 3419%68,000$ 70,000$ MARC EQUIPMENT -$ -$ -$ -$ Total Building 1,246$ 2,000$ 68,381$ 3419%68,000$ 70,000$ Aquatic Center AQUATIC CENTER IMPROVEMENTS 4,000$ -$ -$ -$ AQUATIC CENTER SET ASIDE -$ -$ -$ -$ AQUATIC CENTER EQUIPMENT REPLA -$ -$ -$ -$ CONTRIBUTION TO CIB ESCROW -$ -$ -$ -$ Total Aquatic Center 4,000$ -$ -$ -$ -$ Administrative VEHICLES 10,150$ 11,000$ 9,852$ 90%11,000$ EQUIPMENT -$ -$ -$ -$ IT - COMPUTER REPLACEMENT 36,092$ -$ 4,867$ 5,000$ 5,000$ IT - OTHER EQUIPMENT 17,131$ -$ 66,189$ 70,000$ 70,000$ Total Administrative 63,372$ 11,000$ 80,908$ 736%75,000$ 86,000$ Community Services MUNI BLDG PROJECT -$ -$ -$ -$ PUBLIC BLDG BOND RESERVE -$ -$ -$ -$ MUNICIPAL BLDG FF&E -$ -$ -$ -$ 2009 AQUATIC BOND PMT -$ -$ -$ -$ DEBT SERVICE TRANSFER 28,000$ -$ -$ -$ BLDG IMPROVEMENTS 31,187$ -$ -$ -$ CENTER STREET GYM MECHANICAL -$ -$ -$ -$ CITY SUSTAINABILITY 15,087$ -$ -$ -$ BALLFIELD -$ -$ -$ -$ DARK SKY CAPITAL IMPROVEMENT -$ -$ -$ -$ MUNICIPAL BLDG BOND PMT -$ -$ -$ -$ MUNI BLDG BOND INTEREST -$ -$ -$ -$ Total Community Services 74,274$ -$ -$ -$ -$ Parks and Trails TRAIL & BRIDGE IMPROVEMENTS -$ -$ -$ -$ ART IN PUBLIC PLACES 1%37,990$ 10,000$ 19,667$ 197%10,000$ 20,000$ SWANNY PARK RESTROOMS -$ -$ -$ -$ PARK IMPROVEMENTS 3,541$ -$ 48,624$ 50,000$ 50,000$ PLAYGROUND EQUIP/BLDG IMPROVE -$ -$ -$ -$ PARKS EQUIPMENT & VEHICLES 33,642$ -$ -$ -$ Total Parks and Trails 75,173$ 10,000$ 68,291$ 60,000$ 70,000$ Community Contributions MAPS - ASSISTED LIVING PROJECT -$ -$ -$ -$ IMPACT FEE OFFSET -$ -$ -$ -$ PERF GURANTEE DEFAULT IMPROVE -$ -$ -$ -$ USU SETASIDE -$ -$ 286,676$ 286,676$ 286,676$ Contribution to CHCSSD -$ -$ -$ -$ USU BUILDING PROJECT -$ -$ -$ -$ Total Community Contributions -$ -$ 286,676$ 286,676$ 286,676$ Public Safety ANIMAL SHELTER PROJECT -$ -$ -$ -$ ANIMAL SHELTER EQUIPMENT -$ 16,178$ -$ 0%16,178$ ANIMAL SHELTER FF&E -$ -$ -$ -$ SHOOTING RANGE REMDIATION -$ -$ -$ -$ POLICE EQUIPMENT 3,037$ 40,702$ -$ 0%40,702$ POLICE VEHICLES 59,445$ 80,743$ 112,763$ 140%35,000$ 115,743$ Total Public Safety 62,482$ 137,623$ 112,763$ 82%35,000$ 172,623$ Contributions and Transfers INCREASE IN FUND BALANCE -$ -$ -$ -$ TRANSFER TO GENERAL FUND -$ -$ -$ -$ Total Contributions and Transfers -$ -$ -$ -$ -$ Total Expenditure 1,645,380$ 1,160,623$ 617,019$ 53% 524,676$ 1,685,299$ Change in Net Position (10,912)$ -$ (458,266)$ -$ -$ Water Fund Operating Income WATER PENALTIES 4,283$ 5,000$ 15,648$ 313%5,000$ Water SUNDRY REVENUES 42,767$ 40,000$ 39,006$ 98%40,000$ Water GOVERNMENT SHOP WATER 11,758$ 12,000$ 21,203$ 177%12,000$ Water TAXABLE SHOP WATER 25,550$ 35,000$ 70,953$ 203%35,000$ WATER SALES 1,120,698$ 1,198,019$ 1,343,094$ 112%1,198,019$ TAX ON SHOP WATER SALES (1,388)$ -$ (5,932)$ -$ WATER CONNECTION 47,198$ 65,000$ 61,024$ 94%65,000$ WATER TERMINATION 100$ -$ 49$ -$ Total Operating Income 1,250,966$ 1,355,019$ 1,545,044$ 114%-$ 1,355,019$ Non Operating Income INTEREST INCOME 13,527$ 10,000$ 2,039$ 20%10,000$ GRANT INCOME -$ -$ -$ -$ WATER IMPACT FEE INTEREST INCO -$ -$ -$ -$ WATER IMPACT FEES 149,849$ 70,000$ 163,075$ 233%70,000$ WATER IMPACT FEE BEG F.B.-$ -$ -$ -$ WATER TANK FINANCING -$ -$ -$ -$ SALE OF MATERIALS & SUPPLIES -$ -$ -$ -$ Water SPECIAL SERV CITY DEPT -$ -$ -$ -$ ALLOWANCE ON DOUBTFUL ACCOUNTS -$ -$ -$ -$ W/S - BEG. FUND BALANCE -$ -$ -$ -$ Total Non Operating Income 163,377$ 80,000$ 165,114$ 206%-$ 80,000$ Total Revenue 1,414,343$ 1,435,019$ 1,710,158$ 119% -$ 1,435,019$ Operating Expense Water GENERAL FUND O/H 391,747$ 391,747$ 359,101$ 92%391,747$ Water SALARIES & WAGES 302,826$ 277,745$ 193,958$ 70%277,745$ Water SUPERVISOR PAY -$ -$ -$ -$ Water SALARY DIFFERENTIAL (SUR -$ -$ -$ -$ Water EMPLOYEE BENEFITS 202,486$ 213,805$ 177,869$ 83%213,805$ Water OVERTIME 10,685$ 30,000$ 2,673$ 9%30,000$ Water UNEMPLOYMENT -$ -$ -$ -$ Water SUBSCRIPTIONS & MEMBERSH 2,889$ 4,948$ 2,052$ 41%4,948$ Water TRAVEL 2,631$ 7,100$ 1,657$ 23%7,100$ Water OFFICE EXPENSE & SUPPLIE -$ 1,250$ 59$ 5%1,250$ Water EQUIPMENT-SUPPL. & MAINT 20,630$ 22,500$ 4,999$ 22%22,500$ Water BUILDING SUPPL. & MAINTE 14,363$ 15,000$ 5,008$ 33%15,000$ Water UTILITIES 54,311$ 55,500$ 65,877$ 119%55,500$ Water TELEPHONE 3,705$ 3,125$ 3,108$ 99%3,125$ Water MONTHLY FUEL - GASCARD 12,161$ 12,600$ 7,824$ 62%12,600$ Water PROFESSIONAL & TECH. SER 42,617$ 31,500$ (4,816)$ -15%31,500$ Water WATER/EDUCATION 3,805$ 7,500$ 2,005$ 27%7,500$ Water OTHER 2,864$ 4,250$ 1,150$ 27%4,250$ Water SPECIAL DEPARTMENTAL SUP 41,714$ 60,600$ 39,516$ 65%60,600$ Water INSURANCE 1,560$ 1,600$ 1,560$ 98%1,600$ Water DEPRECIATION 216,151$ 205,750$ 147,120$ 72%205,750$ Water INTEREST ON BONDS/DEBT S (267)$ 14,043$ (34)$ 0%14,043$ Water TRANSFER TO CAPITAL FAC -$ -$ -$ -$ Water RENT OF PROPERTY & EQUIP 4,793$ 8,500$ 2,107$ 25%8,500$ Water capital lease expense -$ -$ -$ -$ Total Administrative 1,331,672$ 1,369,063$ 1,012,796$ 74%-$ 1,369,063$ Sewer Sewer INTEREST INCOME -$ -$ -$ -$ SEWER IMPACT FEE INTEREST -$ -$ -$ -$ SEWER IMPACT FEES -$ -$ -$ -$ SEWER IMPACT FEE BEG F.B.-$ -$ -$ -$ SEWER IMPACT FEE FINANCE INTER -$ -$ -$ -$ SEWER WWTP FINANCING -$ -$ -$ -$ WWTP AGENCY ILA CONTRIBUTION -$ -$ -$ -$ Gain (loss) on asset retiremen -$ -$ -$ -$ Water CONTRIBUTIONS OF ASSETS -$ -$ -$ -$ Sewer Contribution from capita -$ -$ -$ -$ Sewer SUNDRY REVENUE -$ -$ -$ -$ SEWER SERVICES CHARGES -$ -$ -$ -$ Sewer SPECIAL SERVICES BY CITY -$ -$ -$ -$ Sewer SPANISH VALLEY SEWER -$ -$ -$ -$ SEWER CONNECTION -$ -$ -$ -$ Sewer GENERAL FUND O/H -$ -$ -$ -$ Sewer WWTP SALARIES & WAGES -$ -$ -$ -$ Sewer WWTP EMPLOYEE BENEFITS -$ -$ -$ -$ Sewer WWTP OVERTIME -$ -$ -$ -$ Sewer WWTP UNEMPLOYMENT -$ -$ -$ -$ Sewer WWTP SUBSCRIPTIONS & MEM -$ -$ 579$ -$ Sewer WWTP TRAVEL -$ -$ -$ -$ Sewer WWTP OFFICE EXPENSE & SU -$ -$ -$ -$ Sewer WWTP EQUIP SUPPL&MAINT -$ -$ -$ -$ Sewer WWTP BUILDING SUPPL. & M -$ -$ -$ -$ Sewer WWTP UTILITIES -$ -$ -$ -$ Sewer WWTP TELEPHONE -$ -$ -$ -$ Sewer WWTP RENT OF PROPERTY & -$ -$ -$ -$ Sewer WWTP MONTHLY FUEL - GAS -$ -$ -$ -$ Sewer WWTP PROFESSIONAL & TECH -$ -$ 110$ -$ Sewer WWTP EDUCATION -$ -$ -$ -$ Sewer WWTP SHIPPING\FREIGHT -$ -$ -$ -$ Sewer WWTP SPECIAL DEPARTMENTA -$ -$ -$ -$ Sewer DEPRECIATION -$ -$ -$ -$ Sewer INTEREST ON SEWER BONDS -$ -$ -$ -$ Sewer IMPACT FEE WAIVERS -$ -$ -$ -$ IMPACT FEE WAIVERS -$ -$ -$ -$ Sewer COLLECTIONS Captial Leas -$ -$ -$ -$ Benefit expense-chge NPL/NPA 53,355$ -$ -$ -$ Pension expense (GASB 68)(43,489)$ -$ -$ -$ Sewer COLLECTION SALARIES & WA -$ -$ -$ -$ Sewer COLLECTION EMPLOYEE BENE -$ -$ -$ -$ Sewer COLLECTION OVERTIME -$ -$ -$ -$ Sewer COLLECTION UNEMPLOYMENT -$ -$ -$ -$ Sewer COLLECTION SUBSCRIP & M -$ -$ -$ -$ Sewer COLLECTION TRAVEL -$ -$ -$ -$ Sewer COLLECTION OFFICE EXP & -$ -$ -$ -$ Sewer COLLECTION EQUIP SUPPLIE -$ -$ -$ -$ Sewer BLDG/GRDS SUPPLIES&MAINT -$ -$ -$ -$ Sewer COLLECTION UTILITIES -$ -$ -$ -$ Sewer COLLECTION TELEPHONE -$ -$ -$ -$ Sewer COLLECTION RENTALS -$ -$ -$ -$ Sewer COLLECTION MONTHLY FUEL -$ -$ -$ -$ Sewer COLLECTION PROFESSIONAL -$ -$ -$ -$ Sewer COLLECTION EDUCATION -$ -$ -$ -$ Sewer COLLECTION FREIGHT -$ -$ -$ -$ Sewer COLLECTION SPEC DEPT SUP -$ -$ -$ -$ Total Sewer 9,866$ -$ 689$ -$ -$ Total Expenditure 1,341,538$ 1,369,063$ 1,013,485$ 74% -$ 1,369,063$ Change in Net Position 72,804$ 65,956$ 696,673$ -$ 65,956$ Sewer Fund Operating Income Sewer SEPTAGE PROCESSING FEES 110,991$ 100,000$ 128,821$ 129%100,000$ SEWER EXISTING FACILITY FEE 80,056$ 80,000$ 70,407$ 88%80,000$ SEWER STUDIES FEE 4,497$ 6,000$ 3,665$ 61%6,000$ SEWER SERVICES CHARGES 1,329,022$ 1,432,375$ 1,254,967$ 88%1,432,375$ Sewer SPECIAL SERVICES BY CITY 872$ 2,000$ -$ 0%2,000$ Sewer GREASE TRAP SERVICES/FIN 500$ -$ -$ -$ Sewer SPANISH VALLEY SEWER 373,835$ 434,317$ 299,790$ 69%434,317$ Sewer SJSPSSD SEWER 5,105$ 32,000$ 10,488$ 33%32,000$ SEWER CONNECTION 5,710$ 10,000$ 5,999$ 60%10,000$ Total Operating Income 1,910,589$ 2,096,692$ 1,774,137$ 85%-$ 2,096,692$ Non Operating Income Sewer INTEREST INCOME 47,357$ 50,000$ 1,846$ 4%50,000$ SJSPSSD SEWER IMPACT FEES 321,592$ -$ 55,057$ -$ SJSPSSD SEWER IMPACT FEES - OF -$ -$ -$ -$ SEWER WRF RETAINAGE 8,843$ -$ 103$ -$ GWSSA SEWER IMPACT FEES - OFFS 71,955$ 55,000$ -$ 0%55,000$ GWSSA SEWER IMPACT FEES 191,653$ 200,000$ 89,927$ 45%200,000$ SEWER IMPACT FEE INTEREST 20,269$ 18,000$ 3,580$ 20%18,000$ SEWER IMPACT FEES 430,195$ 200,000$ 70,306$ 35%200,000$ SEWER IMPACT FEE BEG F.B.-$ -$ -$ -$ SEWER IMPACT FEE FINANCE INTER 8,588$ 6,000$ 6,907$ 115%6,000$ SVWSID CAPITAL ANNUAL CONTRIBU 102,207$ -$ 102,207$ -$ SEWER WWTP FINANCING -$ -$ -$ -$ WWTP AGENCY ILA CONTRIBUTION -$ -$ -$ -$ Gain (loss) on asset retiremen -$ -$ -$ -$ Sewer Contribution from capita -$ -$ -$ -$ SALE OF MATERIALS & SUPPLIES 50,000$ -$ -$ -$ Sewer VIOLATION FINES -$ -$ -$ -$ ALLOWANCE ON DOUBTFUL ACCOUNTS -$ -$ -$ -$ W/S - BEG. FUND BALANCE -$ -$ -$ -$ Total Non Operating Income 1,252,659$ 529,000$ 329,933$ 62%-$ 529,000$ Total Revenue 3,163,248$ 2,625,692$ 2,104,070$ 80% -$ 2,625,692$ Sewer WRF Sewer GENERAL FUND O/H 378,837$ 378,837$ 347,267$ 92%378,837$ Sewer WRF SALARIES & WAGES 216,070$ 185,001$ 171,760$ 93%185,001$ Sewer WRF SUPERVISOR PAY 49$ -$ -$ -$ Sewer WRF EMPLOYEE BENEFITS 123,000$ 133,616$ 117,667$ 88%133,616$ Sewer WRF OVERTIME 4,929$ 9,000$ 6,732$ 75%9,000$ Sewer WRF UNEMPLOYMENT -$ -$ -$ -$ Sewer WRF SUBSCRIPTIONS & MEMB 2,346$ 6,222$ 3,433$ 55%6,222$ Sewer WRF TRAVEL 1,175$ 1,500$ -$ 0%1,500$ Sewer WRF OFFICE EXPENSE & SUP 205$ 1,000$ 446$ 45%1,000$ Sewer WRF EQUIPMENT SUPPL. & M 26,963$ 8,000$ 21,573$ 270%8,000$ Sewer WRF BUILDING SUPPL. & MA 1,948$ 1,600$ 1,615$ 101%1,600$ Sewer WRF UTILITIES 129,462$ 140,000$ 145,665$ 104%140,000$ Sewer WRF TELEPHONE 5,682$ 5,000$ 4,460$ 89%5,000$ Sewer WRF RENT OF PROPERTY & E -$ 2,000$ -$ 0%2,000$ Sewer WRF MONTHLY FUEL - GAS C 2,313$ 5,000$ 2,253$ 45%5,000$ Sewer WRF PROFESSIONAL & TECH.161,494$ 162,000$ 134,734$ 83%162,000$ Sewer WRF EDUCATION 1,745$ 1,500$ 4,550$ 303%1,500$ Sewer WRF SHIPPING\FREIGHT 10,812$ 15,000$ 15,635$ 104%15,000$ Sewer WRF SPECIAL DEPARTMENTAL 57,488$ 55,700$ 83,617$ 150%55,700$ Sewer DEPRECIATION 201,560$ 150,000$ 134,815$ 90%150,000$ Sewer INTEREST ON SEWER BONDS 220,336$ 219,282$ 218,236$ 100%219,282$ Sewer IMPACT FEE WAIVERS -$ -$ -$ -$ IMPACT FEE WAIVERS -$ -$ -$ -$ Benefit expense-chge NPL/NPA 53,355$ -$ -$ -$ Pension expense (GASB 68)(43,489)$ -$ -$ -$ Total Sewer WRF 1,556,281$ 1,480,258$ 1,414,457$ 96%-$ 1,480,258$ Sewer Collection System Sewer COLLECTIONS Captial Leas 32$ -$ -$ -$ Sewer COLLECTION SALARIES & WA 150,091$ 136,723$ 76,841$ 56%136,723$ Sewer COLLECTION SUPERVISOR PA 986$ -$ -$ -$ Sewer COLLECTION EMPLOYEE BENE 74,700$ 49,288$ 50,801$ 103%49,288$ Sewer COLLECTION OVERTIME 5,371$ 10,500$ 5,945$ 57%10,500$ Sewer COLLECTION UNEMPLOYMENT -$ -$ -$ -$ Sewer COLLECTION SUBSCRIP & M 350$ 4,752$ -$ 0%4,752$ Sewer COLLECTION TRAVEL 1,123$ 4,500$ -$ 0%4,500$ Sewer COLLECTION OFFICE EXP & -$ 900$ 23$ 3%900$ Sewer COLLECTION EQUIP SUPPLIE 4,862$ 28,000$ 15,990$ 57%28,000$ Sewer BLDG/GRDS SUPPLIES&MAINT -$ 500$ 138$ 28%500$ Sewer COLLECTION UTILITIES 1,786$ 1,500$ 2,510$ 167%1,500$ Sewer COLLECTION TELEPHONE 1,516$ 3,000$ 997$ 33%3,000$ Sewer COLLECTION RENTALS 3,629$ 6,000$ -$ 0%6,000$ Sewer COLLECTION MONTHLY FUEL 6,566$ 8,000$ 2,826$ 35%8,000$ Sewer COLLECTION PROFESSIONAL 15,142$ 37,250$ 57,350$ 154%37,250$ Sewer COLLECTION EDUCATION 2,755$ 5,850$ 1,675$ 29%5,850$ Sewer COLLECTION OTHER 765$ 3,650$ 844$ 23%3,650$ Sewer COLLECTION SPEC DEPT SUP 26,245$ 42,000$ 20,368$ 48%42,000$ Total Sewer Collection System 295,918$ 342,413$ 236,307$ 69%-$ 342,413$ Total Expenditure 1,852,199$ 1,822,671$ 1,650,764$ 91% -$ 1,822,671$ Change in Net Position 1,311,048$ 803,021$ 453,306$ -$ 803,021$ Storm Water Fund Operating Income STATE GRANT -$ -$ -$ -$ INTEREST INCOME -$ -$ -$ -$ TFER FROM BEG F.B.-$ -$ -$ -$ STORM WATER DRAINAGE FEE 321,822$ 285,190$ 287,316$ 101%285,190$ NON-POINT SOURCE FINANCIAL ASS -$ -$ -$ -$ TRANSFER FROM GENERAL FUND -$ -$ -$ -$ Total Operating Income 321,822$ 285,190$ 287,316$ 101%-$ 285,190$ Total Revenue 321,822$ 285,190$ 287,316$ 101% -$ 285,190$ Operating Income Storm wtr GENERAL FUND O/H 84,186$ 84,186$ 77,171$ 92%84,186$ Storm wtr SALARIES & WAGES -$ -$ -$ -$ Storm wtr SUPERVISOR PAY -$ -$ -$ -$ Storm wtr EMPLOYEE BENEFITS -$ -$ -$ -$ Storm wtr UNEMPLOYMENT -$ -$ -$ -$ Storm wtr FUEL 4,732$ -$ 2,385$ -$ Storm wtr PROFESSIONAL & TECH.4,000$ -$ 2,500$ -$ Storm wtr SPECIAL DEPARTMENTAL -$ -$ -$ -$ Storm wtr DEPRECIATION 10,376$ -$ 6,917$ -$ Storm wtr SPECIAL PROJECTS -$ -$ 591$ -$ Storm wtr TRANSFER TO SURPLUS -$ -$ -$ -$ Total Sewer Collection System 103,294$ 84,186$ 89,563$ 106%-$ 84,186$ Total Expenditure 103,294$ 84,186$ 89,563$ 106% -$ 84,186$ Change in Net Position 218,529$ 201,004$ 197,753$ 98%-$ 201,004$ Health Insurance Fund Charges for Services Health Reimb Arrgmt Premiums 532,315$ 675,547$ 467,451$ 69%675,547$ Dental Premiums 46,977$ 50,000$ 36,125$ 72%50,000$ Health Savings Account Premium 165,608$ 120,000$ 3,678$ 3%120,000$ Medical Insurance Premiums 1,057,678$ 1,296,000$ 733,544$ 57%1,296,000$ Life Insurance Premiums 16,025$ 14,000$ 3,190$ 23%14,000$ Vision Insurance Premiums 14,687$ 14,500$ 16,214$ 112%14,500$ Employee Health Savings Accoun 169,638$ 240,000$ 31$ 0%240,000$ Employee Life Insurance Premiu -$ -$ -$ -$ Employee Supplemental Insuranc 27,293$ 24,000$ -$ 0%24,000$ Employee Life Insurance Premiu 13,168$ 11,500$ -$ 0%11,500$ Short Term Disability Premiums -$ 16,800$ -$ 0%16,800$ Interest income -$ -$ -$ -$ Transfer from general fund -$ -$ -$ -$ Total Charges for Services 2,043,390$ 2,462,347$ 1,260,234$ 51%-$ 2,462,347$ Total Revenue 2,043,390$ 2,462,347$ 1,260,234$ 51% -$ 2,462,347$ Administrative Third party administrator 816$ -$ 1,027$ -$ Health Reimbursement Arrangeme 412,663$ 574,215$ 316,286$ 55%574,215$ Dental Expenses 35,401$ 45,000$ 28,331$ 63%45,000$ Health Savings Account Funding 170,454$ 120,000$ (581)$ 0%120,000$ Medical Insurance premiums 989,204$ 1,296,000$ 830,167$ 64%1,296,000$ Vision Insurance premiums 15,743$ 14,500$ 9,540$ 66%14,500$ Life Insurance premiums 6,280$ 14,000$ 4,318$ 31%14,000$ Assistance Program (EAP)2,884$ 3,720$ 2,674$ 72%3,720$ TeleMedicine 5,688$ 5,508$ 4,121$ 75%5,508$ Bank charges and fees (25)$ -$ -$ -$ Wellness Program 12,895$ 12,000$ 23,359$ 195%12,000$ Employee Health Savings Accoun 158,934$ 240,000$ (1,834)$ -1%240,000$ Employee Supplemental Insuranc 34,523$ 24,000$ 22,278$ 93%24,000$ Employee Life Insurance premiu 18,025$ 11,500$ 13,351$ 116%11,500$ Short Term Disability -$ 16,800$ -$ 0%16,800$ Transfer to Fund Balance -$ 85,104$ -$ 0%85,104$ Total Administrative 1,863,485$ 2,462,347$ 1,253,037$ 51%-$ 2,462,347$ Total Expenditure 1,863,485$ 2,462,347$ 1,253,037$ 51% -$ 2,462,347$ Change in Net Position 179,905$ -$ 7,196$ -$ -$ Moab City Council Agenda Item Meeting Date: June 22, 2021 Title: Award Fiscal Year 2021 Audit Contract Presenter: Carly Castle, Deputy City Manager Attachment(s): - Attachment 1: Scoring Matrix - Attachment 2: Proposal from Aycock, Miles & Associates, CPAs, P.C. - Attachment 3: Proposal from HintonBurdick CPAs & Advisors - Attachment 4: Proposal from Larson and Company - Attachment 5: Proposal from Gilbert & Stewart CPA, PC Recommended Motion: I move to award the financial audit services contract to Gilbert and Stewart for fiscal year 2020-2021, not to exceed a maximum of 5 years. Background/Summary: It is considered a best practice to rotate external audit firms every 3-5 years. The city put audit services out to bid in May 2021 and received responses from 4 various firms throughout the state. The scoring matrix for those responses is included as an attachment. Scoring Matrix City of Moab Financial Services Audit Request for Proposal Scoring Fiscal Years 2021-2024Proposal Responsiveness/ClarityAdequacy of ProposalReasonableness of EstimatesStaff LevelsTechnical ExperienceGeographic LocationCost of AuditTotal Score Total Audits Estimated Hours Year 1 Cost Year 2 Cost Year 3 Cost Year 4 Cost Possible 15 15 15 15 15 5 20 100 Hinton Burdick 14 14 15 15 15 3 6 82 50 215 29,000$ 29,900$ 31,000$ N/A Aycock, Miles & Associates 8 10 8 10 9 4 12 61 34 134 20,950$ 21,350$ 21,750$ 22,150$ Larson & Co 14 14 9 12 6 4 18 77 26 140 12,500$ 12,900$ 13,300$ 13,700$ Gilbert & Stewart 13 14 7 12 6 4 16 72 27 121 16,000$ 16,000$ 16,000$ 16,000$ Partner Rate Manager Rate Staff Rate Partner Hours Manager Hours Staff Hours AJE Cost Mid Year Consult Single Audit CAFR Basic Financials Included Council Presentation Location Miles Hinton Burdick N/A N/A N/A 32 100 83 No Charge No Charge $3,000 Yes Virtual St. George 339 Aycock, Miles & Associates 180$ 120$ 90$ N/A N/A N/A N/A N/A $3,600 N/A N/A Roosevelt 197 Larson & Co 300$ 125$ 110$ 12 23 105 No Charge No Charge $4,000 $4,500 Yes Spanish Fork 182 Gilbert & Stewart 170$ 135$ 110$ 30 36 55 No Charge No Charge*3,500$ Yes Virtual Provo 190 Supplemental Information Proposal to Provide Audit Services City of Moab, Utah Submitted by Aycock, Miles & Associates, CPAs, P.C. TABLE OF CONTENTS Our Audit Approach Service to the City of Moab 1 Audit Plan 1 Description of Firm 1 Management Letters 1 Fees 2 Management Advisory Services 2 Discrimination 2 Independence 3 Peer Review 3 Recommendations & Conclusions 3 Key Members of Engagement Team Audit Partner 4 Audit Staff 4 Additional Documents Peer Review Acceptance Letter 5 OUR AUDIT APPROACH Service to the City of Moab Our firm's principal service to the City of Moab will be an examination of the financial statements. We will perform this examination in accordance with generally accepted auditing standards adopted by the American Institute of Certified Public Accountants including tests of accounting data and procedures that we consider necessary in the circumstances. Audit Plan Subject to coordination with the accounting personnel of the City of Moab, we have determined that our approach to the June 30 audit would be as follows: Phase I —Upon being selected as your auditors, we will review the system of internal control, document the various accounting systems and make such tests of the system as we consider necessary in the circumstances. Based on our review and testing, we will prepare a detailed audit plan for the examination of the City of Moab's financial statements. After preparing this audit plan, we will meet with the appropriate accounting personnel to discuss the audit plan and timetable, and to discuss special audit requirements, if any. Phase II —In August or early September, we will obtain digital copies of the City's detail general ledger, trial balance and various files of information provided by the City. We anticipate receiving audit information around August 15t. We will complete numerous preliminary and other audit procedures prior to our onsite test work. Phase III —During the months of September and October, we will begin final field work and perform onsite audit procedures. We will coordinate our visit with the City's finance department. During our testing at the City, we will test numerous source documents. We anticipate completion of field work and audit documentation by mid -October. We expect three auditors to be at the City's office about two days. Phase IV —We will plan on delivery of the completed audit report and final management letter by October 31. If files are not available to us in a timely manner as noted in Phase I I, then delivery of the audit report will be accordingly later. Description of Firm Our CPA firm is located in Roosevelt, Utah. We have served government entities in northeastern Utah for over 25 years. Our office has four CPAs and three additional accountants. We audit entities that vary from small, local districts to counties, electric utilities, and a local hospital. Our audit workpapers have been reviewed by the Utah State Auditor's Office and received a pass rating (their highest rating). We are members of both the American Institute of Certified Public Accountants (AICPA) and the Utah Association of Certified Public Accountants(UACPA). Our Firm is licensed to practice in the State of Utah and we hold current licenses. Management Letters During the course of our audit work, we continually identify opportunities for improvements in operating, accounting, and financial management controls. Our findings are grouped according to their significance and functionality and shall be discussed with entity officials to confirm the accuracy of our findings and recommendations. Prior to the issuance of our formal letter, we shall request written responses from the entity officials for each recommendation, which shall be included in the management letter. Aycock, Miles & Associates, CPAs 1 Fee Arrangements Our fee estimates are based on a realistic assessment of the amount of time necessary to achieve fully the audit services and related objectives shared by the City of Moab and our Firm. Fees are normally calculated using standard rate schedules applied to the actual time expended. We estimate approximately 142 hours of audit work based on our experience auditing other communities. We are prepared to render the professional services described herein not to exceed: Procedures Hours Avg Rate Billing Planning & preliminary testing 20 $ 150 $ 3,000 Offsite testing 20 150 3,000 Onsite testing at Moab offices (2 days) 48 150 7,200 State of Utah compliance testing 6 150 900 Financial statement preparation 40 150 6,000 Proposed audit fee 134 $ 20,100 Single Audit, if applicable 20 $ 180 $ 3,600 Meals & lodging at actual cost estimate $ 850 2021 2022 2023 2024 Audit $ 20,100 $ 20,500 $ 20,900 $ 21,300 Single Audit 3,600 3,800 4,000 4,200 Any additional charges would result only from, (1) an increase in the anticipated scope of the examination due to new additional State and/or Federal guidelines, (2) work other than those services outlined above, or (3) an increase in the anticipated scope of the examination due to an increase in the level of business activity; all of which will be discussed and authorized by the appropriate authorities in writing before the additional work is performed. The hourly rate for any additional work would be as follows: Personnel Hourly Rate Partner $ 180 Manager 120 Staff 90 Management Advisory Services We at Aycock, Miles & Associates, CPAs feel that we can provide the City of Moab valuable consulting services in areas such as: cash management, cash flow strategies, internal control, and other assistance. Non-discrimination Clause Our firm does not discriminate against any individual because of race, religion, sex, color, age, handicap, or national origin; and these are not a factor in consideration for employment, selection of training, promotion, transfer, recruitment, rates of pay, or other forms of compensation, demotion or separation. Aycock, Miles & Associates, CPAs 2 Independence All members of our accounting firm are independent of the City of Moab. Peer Review Our firm is a member of the AICPA's Division for CPA Firms. Membership in the Division for CPA Firms requires that we undergo an extensive Peer Review, where another qualified CPA firm reviews the quality of our audit work every three years. We have successfully completed our most recent peer review. Our firm was issued an unqualified opinion by our peer reviewer, Ray Russell of Haynie & Company, CPAs from Littleton, CO. A copy of the peer review opinion is attached. Recommendations We feel that probably the best guide you can use to judge the quality of the services that our firm provides is to talk to some of our current audit clients. We have decades of government auditing experience. Amanda Baum, Controller Kane County Water Conservancy District Kanab, Utah (435) 644-3997 JoAnn Evans, County Clerk/Auditor Duchesne County, Utah Duchesne, Utah (435) 738-1228 Ryan Snow, CPA, City Manager Providence City, Utah Providence, Utah (435) 752-9441 Ryan Clayburn, City Manager Roosevelt City, Utah Roosevelt, Utah (435) 722-5001 Kyle Snow, CEO Uintah Basin Tri-County Mental Health District (Northeastern Counseling Center) Vernal, Utah (435) 789-6300 Laurie Brummond, Executive Director Uintah Basin Association of Governments Roosevelt, Utah (435) 722-4518 John Zilles, CFO Moon Lake Electric Company Roosevelt, Utah (435) 722-5400 Other governmental & private audit client references are available upon request. As our client, we feel that we can provide the City of Moab with more than an annual audit. We have the training and the personnel to assist the City of Moab with all their accounting needs. The following are a few of the reasons why we feel we can be the City of Moab's auditor: • We complete our audits in a timely and professional manner. • Experience in auditing multi -fund governments. Numerous audits that we complete include multiple fund types and component units. • We audit seven Utah cities. • We have the time to commit qualified personnel to meet your deadlines. Aycock, Miles & Associates, CPAs 3 KEY ENGAGEMENT TEAM Audit Partner —Mike Miles is the audit partner for our firm. He will be the primary contact and will be responsible for the following. • Overall planning and coordination of all professional services rendered to you. • Preparing the detailed engagement plan and budget. • Determining the overall scope of the examination, audit objectives of the current period and areas requiring special attention. • Providing direct and frequent communication regarding the progress of the engagement with the appropriate accounting personnel of the City of Moab during the course of the examination. • Direct participation in the execution of the audit. Mike graduated from Brigham Young University with a Masters Degree in Accounting and is a Certified Public Accountant. He has governmental and non-profit auditing experience auditing many governmental entities such as Roosevelt City, Northeastern Counseling Center, Duchesne County School District, Duchesne County, Kane County Water Conservancy District, and many other governmental units. Mike has over 25 years of audit experience. Audit Manager —Cameron Olson will assist in the completion of the audit. Cameron has over 14 years' experience auditing governmental units. Cameron graduated from Utah State University with a Masters of Business Administration and a Bachelors of Accounting. Cameron is a Certified Public Accountant. Audit Manager —Clegg Batty will also assist in the completion of the audit. Clegg has about 7 years of experience auditing governmental units. Clegg has a Masters of Accounting degree from Southern Utah University and is a Certified Public Accountant. Aycock, Miles & Associates, CPAs 4 A Haynie & Company Certified PUbfic & EAa<?ayerr?e it (:ormolu;; 1221 W. Mineral Avenue, Suite 202 Littleton, CO 80120 kdo 303-734-4800 �l3 303-795-3356 www.HaynieCPAs.com Report on the Firm's System of Quality Control December 23, 2020 To the Partners of Aycock, Miles & Associates, CPAs and the Peer Review Committee of the Nevada Society of Certified Public Accountants We have reviewed the system of quality control for the accounting and auditing practice of Aycock, Miles & Associates, CPAs (the firm) in effect for the year ended June 30, 2020. Our peer review was conducted in accordance with the Standards for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope, limitations of, and the procedures performed in a System Review as described in the Standards may be found at www.aicpa.or/prsummary. The summary also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards, if any, are evaluated by a peer reviewer to determine a peer review rating. Firm's Responsibility The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly remediate engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any. Peer Reviewer's Responsibility Our responsibility is to express an opinion on the design of the system of quality control and the firm's compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included engagements performed under Government Auditing Standards, including a compliance audit under the Single Audit Act. As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures. PrimeGlobal 1r1.9r. a['Y1L or nt h;,dc, omicot 4:vowing inq !'iow M ideoewen�ly owrc_ mo-oo. RSM US Alliance •= RSM Opinion In our opinion, the system of quality control for the accounting and auditing practice of Aycock, Miles & Associates, CPAs in effect for the year ended June 30, 2020, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. Firms can receive a rating of pass, pass with defrciency(ie.$) or fail. Aycock, Miles & Associates, CPAs has received a peer review rating of pass. HINTON BURDIC CPAs & ADVISORS Professional Audit Services Proposal THE CITY OF MOAB, UTAH Proposal Date: May 26, 2021 PARTNER: R. McKay Hall, CPA mhall@hintonburdick.com 888.566.1277 Ext. 272 63 South 300 East, Suite 100 St. George. Utah 84770 HintonBurdick.com ► 888-566-1277 HINTONBURDICK HintonBurdick.com > 888-566-1277 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS Table of Contents Transmittal Letter 1 1. HintonBurdick Profile 2 Value Proposition 2 Independence 3 License to Practice in Utah 3 2. Firm Qualifications and Experience 3 Assistance with GFOA Certificate 5 External Quality Control Review 5 3. Engagement Team Qualifications and Experience 7 Key Staff Assigned 8 R. McKay Hall, C.P.A., CISA, CITP, CFE 9 Chad B. Atkinson, BA, MPRA, CPA 10 Kelli Jones, BS, MAcc, CPA 11 4. Similar Engagements with Other Governmental Entities 12 Recommendation Letters 13 5. Specific Audit Approach - Detailed Work Plan 18 Detailed Work Plan 1 g Audit Objectives 20 Audit Sampling 21 Analytical Procedures 21 Internal Control Structure 21 Laws and Regulations 22 Audit Samples for Tests of Compliance 22 Fund Approach - Departments 22 Quality Control 22 Information Technology 23 Review of Budgets, Manuals, and Other Source Documentation 23 Review of Reports and Financial Statement Grouping Schedule 23 Time Requirements 24 6. Identification of Anticipated Potential Audit Problems 25 7. Cost Proposal 26 Appendix A 27 PHONE: (888) 566-1277 WWW.HfNTONBURDlCK.COM FAX: (435) 628-3668 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS Transmittal Letter May 26, 2021 City of Moab Honorable Mayor and Members of the City Council 217 East Center Street Moab, Utah 84532 RE: Proposal for Professional Audit Services It is with great pleasure that we present this Summary of Qualifications and Firm Profile for The City of Moab, Utah to provide auditing services for the years ended June 30, 2021 through June 30, 2024. In addition to technical services, we will provide commitment, concern, attention and resources to assist you in meeting the many financial reporting requirements of the City. We are dedicated to providing you with prompt and effective services that are not only responsive to, but anticipate your needs. We foresee no problems in meeting the deadlines as specified in your request for proposals. Our firm provides services of the highest quality and value. Our assigned audit team consists of Partners and Senior Staff: all of whom are highly trained and have sufficient expertise to meet or exceed your highest expectations. I personally manage the work we do, and see that members of our team are continuously accessible and responsive to your needs. We have included a Vaiue Proposition on page 2 which provides a short list of reasons why HintonBurdick is the right fit for the City of Moab. You have been and will continue to be one of our valued and important clients and I personally commit to you that you will always receive top quality service at very reasonable rates. HintonBurdick currently provides audit services for more than 140 clients. Our specialization in auditing has allowed us to develop techniques and procedures which are highly efficient and enable us to provide more effective audit services at reasonable rates. Clients frequently tell us that the character and personality of our staff is one of our firm's best qualities. Because of our staff and our proactive approach to solving problems for our clients, we have become one of the largest providers of governmental audits in the areas we serve. If you want a personal touch and excellent service. HintonBurdick is the right firm for you. Very truly yours, HintonBurdick CPAs & Advisors R. McKay Hall, CPA Audit Partner PI 1, i\I iS1\i .5r1n-1 1\ 11 11 III\ I II\ICE 1:1 S1( li.( 1111 I 1\ i I l PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS 1. HintonBurdick Profile Value Proposition • Services performed by a highly trained, experienced governmental auditing staff. The individuals who work in our audit department specialize in governmental audits and perform more than 100 of these type of audits all year round not just as "filler work" in the off - tax season. • Our assigned audit team consists of a Partner, Manager. and Senior Level Certified Public Accountants that have over 30 years of combined experience with municipal audits. We do not assign a team of lower level staff who need to be "trained" by your staff. Our trained specialists provide services to meet your specific needs. You will receive more value for the dollar spent. • Staff size allows assignment of resources to complete the on -site audit work in the shortest possible time to minimize day-to-day disruption. Over many years of experience we have experienced very little staff turnover. The character and personality of our staff is one of our biggest strengths. We always receive positive feedback from client's they work with. • Staff are trained and have extensive experience in performing single audits. All staff assigned to the engagement receives 80 hours or more of audit and accounting continuing education every two years. • Experience with assisting local governments in obtaining the GFOA Certificate of Achievement for Excellence in financial Reporting. Partner is a member of the GFOA Review Committee. • HintonBurdick is an active member of the AIPCA Government Audit Quality Center. Our experience with providing audits to local governments in multiple states such as Utah, Colorado, Nevada and Arizona provides us with a background and broad range of experience which is unique to the majority of firms providing audit services to local governments. • We audit using the latest audit software technology. which has enabled us to keep our audit prices competitive despite the continual changes to auditing and reporting standards. Our Suralirnk Professional Document Exchange System used for the Prepared by Client (PBC) list is a cloud based system that allows the City to monitor all exchanged documents. Staff are experienced in the use of Cnseil accounting software. Receive constructive, practical recommendations for strengthening over-all management and internal controls of the City. Audit techniques consistently identify areas of significant cost savings for our clients. Our audit presentations highlight key financial trends and are easy to understand. €'Ikr\I:(MO (,r,-1'-- \11111 .III\ I O\131 RI)IU h.Ct 111 1 1.X. 14351 (12S-36( PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs &ADVISORS Independence HintonBurdick is independent of the City of Moab, Utah as defined by auditing standards generally accepted in the United States and the U.S. General Accounting Office's Government Auditing Standards. License to Practice in Utah HintonBurdick and key professional staff are properly licensed or registered to practice as Certified Public Accountants in the State of Utah. 2. Firm Qualifications and Experience For more than 30 years. HintonBurdick has established a reputation for providing quality governmental auditing services to numerous local governments in Utah, Colorado, Nevada, and Arizona. We are dedicated to providing high -quality services to a wide variety of public and private entities. In addition to the audit and accounting work traditionally associated with Certified Public Accounting firms, a broad spectrum of consulting, analysis, and negotiation services are offered. HintonBurdick was recently listed as Utah's seventh largest Certified Public Accounting firm. Our St. George, Gilbert, Cedar City, Richfield and Mesquite offices employ approximately 100 associates, which includes numerous CPA's and professional staff trained to audit various local governments and accounting systems. We will primarily service the needs of the City from our St. George office. This office has 8 partners, 1 director, 2 managers, 8 senior accountants, 5 staff accountants and various paraprofessional and support staff. HintonBurdick is currently engaged and has recently performed audits for more than 100 governmental clients that we feel provides us with auditing experience for governmental entities in accordance with the provisions set forth in Generally Accepted Auditing Standards, Government Auditing Standards, issued by the Comptroller General of the United States (the "Yellow Book"), and the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). HintonBurdick has experience performing external reviews for Arizona and Nevada courts in accordance with the larizoro�; and Nevada Supreme Court MMriniI-nL.,In, Accc,uritin:g Strndarcls. We have several staff that specialize in performing these services which expedites the entire process. We also have extended experience with several clients that require ADEQ procedures. Our experience with providing audits to local governments in multiple states such as Arizona, Colorado, Nevada and Utah provides us with a background and broad r.11,',;e of experir l,c_o which is ul iiquc_e to the majority of firms providing audit services to local governments. We also provide monthly full -service accounting work. including budgeting, general ledger, payroll, bank reconciliation, billing, cash receipts and cash disbursement procedures, for some of our local government clients. This provides us with an in-depth knowledge of basic accounting systems and procedures for local governments. I ' l l ( -. I Y 1 ' . I 1 ' 1 1 1 1 i 3 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS We hold educational seminars every year that provide training to elected officials and government accounting staff on accounting, internal control, and compliance issues. We have a CPA who is designated as a certified information systems auditor (CISA) who supervises a team that provides in-depth auditing and analysis of information and technology systems. We have also recently established a team that provides in-depth analysis of internal controls in relation to SOC Type I and Type II audits (SSAE 18). We have Experience in performing various rate studies, payroll studies, impact fee studies and other analysis. HintonBurdick is an equal opportunity employer and does not discriminate against any individual for any reason. HintonBurdick is an active member of the American Institute of Certified Public Accountants, Utah Association of Certified Public Accountants, Governmental Finance Officers Association, Arizona Government Finance Officer Association, and Nevada Government Finance Officers Association and participates in the American Institute of Certified Public Accountants' quality review program. HintonBurdick meets the continuing education and external quality control review requirements contained in Government Auditing Standards. The business and regulatory environment is constantly changing. HintonBurdick is committed to staying on the leading edge and helping our clients cope with change in a positive manner. Our system of rt 'al ity control meets the highest industry standards. We understand that while management is responsible for the success of the organization, independent accounting professionals can provide valuable resources to support management efforts. HintonBurdick considers itself on call" twenty-four hours a day and well suited to handle the changing needs of its growing clientele. An on -going dedication to proactive, quality service has built the practice and maintains the growth of HintonBurdick. We normally receive questions during the year from our clients. We do not bill for casual phone calls and consultations and we encourage you to call on us throughout the year. 1'1 Is1'\I OM) :7c,r,—I 101111.HI II()',BI Itr)ICK.(U\1 € 1 \: ( 4351 (,-8—.+(168 4 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS Assistance with GFOA Certificate We have assisted numerous municipalities in obtaining the GFOA Certificate of Achievement in Financial Reporting. All of the clients we have assisted were awarded the certificate; including: St. George City, City of Fernley, City of Kingman, City of Page, Pinetop Lakeside, City of Safford, City of Sedona, City of Show Low, City of Somerton, City of El Mirage, Town of Taylor, White Pine County and the City of Williams. Michael K. Spilker, one of our audit partners, is also a member of the GFOA Special Review Committee which provides him exposure to numerous local government financial statements. External Quality Control Review Hinton Burdick has never received any disciplinary actions from any federal, state, or other agency. The firm has undergone two mandatory external quality control reviews conducted by the Utah State Auditor's office, as per state law, within the last five years. These reviews were conducted specifically for governmental audits, and resulted in no findings or recommendations. A copy of our most recent independent peer review report follows. This review included several governmental audit engagements. The report is posted on our firm's website at www.hintonburdick.com for the public accessibility requirement. I'l l( rNI : (H8ii) 566-1 ''77 wVi ' .IIINI()N131`ItI)ILK.c'()n1 r:1X:I-1_51(,2X-3h(r7i 5 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS houlsen VanLetiven & tiiiirll P.4 Certified Public Accountants August 14, 2020 Members of the A iencan instdote of CPA's and the Idaho Society of CPA's Jeffrey 0 Poulsen; CPA Darren B. VanLeuven, CPA Jacob H. Calmutl, CPA Report on the Firm 's System of Quality Control To the Owners of Hinton Burdick CPAs & Advisors and the Peer Review Committee of the Nevada Society of CPAs We have resiewed the system of quality control for the accounting and auditing practice of Hinton Burdick CPA: & Advisors (the firm) in effect for the year ended March 31, 2020. Our peer review was conducted in accordance with the Standard for Performing and Reporting on Peer Reviews established by the Peer Review Board of the American Institute of Certified Public Accountants (Standards). A summary of the nature, objectives, scope. limitations of and the procedures performed in a System Review a; described in the Standards may be found at www_arcpa.orn'pr'rnnmary. The smrmar-r- also includes an explanation of how engagements identified as not performed or reported in conformity with applicable professional standards. if any. are evaluated by a peer reviewer to determine a peer review ratio ff Firm's Responsibility The firm is responsible for desi_enurn a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in confornty with applicable professional standards in all material respects- The firm is also responsible for evaluating actions to promptly remedrate engagement deemed as not performed or reported in conformity with professional sandards, when appropriate, and for reniediatrne weaknesses in it; system of quality control. if any. Peer Reviewer's Responsibility - Our responsibility is to express an opinion on the deign of the system of quality control and the film's compliance therewith based on our review. Required Selection; and Considerations Engagement selected for review included engagements performed under Cioirsrrmient Auditing Standards, including compliance audits uncle the Single Audit Act an audit of an employee benefit plan= and an examination of service organizatimrs [SO( 1 engagements] - As a part of our peer review. we considered reviews by regulatory entities as communicated icated by the fun. if applicable, in deteinut ng the nature and extent of our procedures. Opinion in ow opinion_ the system of quality control for the accounting and auditing practice of Hinton Burdick CPAs & Advisors in effect far the year ended March 31. 2020. has been suitably designed and complied with to provide the fnm with reasonable assurance of performing and reporting in conformity with applicable mrofessronal standards in all material respects. Flinn can receive a rating of pas;_ pals nith defiriencsrtest or fail. Hinton Burdick (RAs & Advisors has received a peer review rating ofpass- T 6.aJ r ll� k -d! . t fwC •6'.�f Poulsen_ VanLeuver Caturull PA_ 1360 Albion Avenue • Hurley, idaho 83318 • (208) 678-1300 • Fax (208) 678-1301 • wwwpvicepas cons 6 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs &ADVISORS 3. Engagement Team Qualifications and Experience The character and personality of our staff is one of our biggest strengths. We always receive positive feedback from client's they work with. The individuals who work in our audit department specialize in audits and perform more than 140 audits, including more than 100 local government audits, all year round, not just as "filler work" in the off - tax season. The assigned audit team will include four full-time auditors and one or more full-time support staff. All Certified Public Accountants listed as key staff assigned to the engagement meet the requirements to practice in the state of Arizona. All members of the assigned team have several years of audit experience. Collectively they have over 30 years of audit experience. We do not assign a team of lower level staff who need to be "trained" by your staff. The assigned team provides the resources to complete the on -site audit work in the shortest possible time to minimize day-to-day disruption. We do not anticipate rotation of any key staff on the engagement, unless requested by the City. Over many years of experience we have experienced very little staff turnover. The staff that will be assigned to the audit have extensive experience with auditing Arizona local governments. The team members are highly trained and have sufficient expertise to meet or exceed your highest expectations. The required team members receive 80 hours or more of "yellow - book" audit and accounting continuing education every two years and those who plan and/or conduct a substantial portion of the field work or reporting on the audit attend and complete at least 24 hours of continuing education in subjects directly related to government accounting and auditing every two years. They are trained and have extensive experience in performing single audits. We have several years of experience in assisting local governments in obtaining the GFOA Certificate of Achievement for Excellence in financial Reporting. Our staff has extensive experience in assisting and training local governments with their financial accounting and fiscal responsibilities. We hold educational seminars every year that provide training to elected officials and government accounting staff on accounting, internal control, and compliance issues. r\I \xSi <r 1\11 \\ 1 II\ I ( \IS1 I:I)I( I;_t (1\1 I \\: i -I 7 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONSURDICK CPAs & ADVISORS All staff assigned to the engagement are experienced in the use of various accounting software systems, including Peloi Lis governmental accounting software. The Partner will personally manage the entire engagement and see that members of our team are continuously accessible and responsive to your needs. The partner will work together with the senior staff to plan the audit and will supervise the on -site audit services. The partner will also be involved and provide supervision for review of audit work papers and the technical review of the financial statements and other reports issued with the engagement. The planned audit team will consist of professional staff from the St. George and Cedar City offices. Key Staff Assigned Audit Partner R. McKay Half, CPA, Cf5A, C1TP, CFE over 14 years experience Consulting Partner Chad B. Atkinson, CPA over 20 years experience Audit Manager Kelli Jones, CPA over 9 years experience 1 ' I lr 1\I : (555) >nn --1 2,- 111111 I li\ (I) \\: 8 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS R. McKay Hall, C.P.A., CISA, CITP, CFE Audit Partner Specializing in Governmental Audit Services R. McKay Hall graduated from Southern Utah University with his Masters degree in Accountancy in 2007. He completed his Bachelor of Science in accountancy at Southern Utah University in 2006 and his Bachelor of Arts in computer science in 2000. Mr. Hall has specialized in audit services and has over fourteen years of experience in providing financial audits for numerous local governments. In addition to his local government experience, he also has a broad range of accounting and related experience in performing rate studies, internal control reviews, information system analysis and installations, MAS court audits, budgeting, compiled and reviewed financial statements, personal financial statements, forecasted/projected financial statements, business planning and general management consulting. Mr. Hall also has experience in the use of various accounting software systems, including Caselic governmental accounting software. In his employment with HintonBurdick, Mr. Hall has served a wide variety of clientele, including counties, municipalities, special districts, utilities, not -for-profit organizations, wholesalers & retailers, construction companies and other business entities. He has over fourteen years of experience working with numerous local governments. A selected list of entities served by him in the last five years include: • Herriman City, UT • Iron County, UT • Interlaken Town, UT • Bountiful Irrigation District, UT • Washington County SSD#1, UT • The Town of Apple Valley, UT • Town of Snowflake, AZ • Virgin Valley Water District, NV Mr. Hall attends and completes 80 hours or more of audit and accounting continuing professional education (cpe) and more than 24 hours of cpe in subjects directly related to government accounting and auditing every two years. CPE courses regularly attended on an annual basis include training on government accounting and auditing, single audits, statements on auditing standards updates, financial accounting standards, GASB updates, internal control, risk assessment, fraud risks, information systems and technology, data privacy, computerized systems security, network controls, computerized systems controls, ethics, and numerous other courses. Mr. Hall is designated as a certified information systems auditor (C ISA) and certified information technology professional (CITP). He is a member of ISACA and the AICPA Information Technology Section and supervises a team that provides in-depth auditing and analysis of information and technology systems. Mr. Hall is a Certified Public Accountant and a member of the American Institute of Certified Public Accountants and the Utah Association of Certified Public Accountants. With his governmental audit experience and a unique background in information systems, he regularly provides instruction at annual local government seminars sponsored by HintonBurdick and periodically serves as adjunct faculty at Dixie State University. I'I ii Ni,: (888)566-1277 )566-1277 1111 1:_I!I'� Ei �A1,1 I: I /It \:1-135) )21i-3668 9 "ROFESSIONAL AUDITING SERVICES PROPOSAL H I NTON BU RDICK CPAs & ADVISORS Chad B. Atkinson, BA, MPRA, CPA Audit Partner Chad B. Atkinson graduated from the University of Utah with a Bachelor of Arts degree in 1998 and a Master of Professional Accountancy degree in 1999. While attending the University of Utah, Mr. Atkinson was recognized as an outstanding accounting student by receiving several academic scholarships and was an active member of Beta Alpha Psi, a nationally recognized accounting organization. Mr. Atkinson has also served on various student organizations at Dixie College and the University of Utah. With rn{ire than 20 years of audit experience. Mr. Atkinson serves on HintonBurdick's Executive Committee. Mr. Atkinson has specialized in audit services and has extensive experience in providing financial and compliance audits for local governments and non-profit organizations. In addition to his auditing experience, he also has a broad range of accounting and related experience in performing rate studies, internal control reviews, information system analysis and installations, MAS court audits, budgeting, compiled and reviewed financial statements, forecasted/projected financial statements, business planning and general management consulting. Mr. Atkinson also has experience in the use of various accounting software systems. Mr. Atkinson has served a wide variety of clientele including municipalities, school districts, not -for- profit organizations, counties, special service districts, courts, utilities, construction and development companies and other business entities. A selected list of entities served by him in the last five years include: • Beaver City, UT • Parowan City, UT • Beaver County School District, UT • Hurricane City, UT • Kanab City, UT • Santa Clara City, UT • Milford City, UT • West Wend over, NV Mr. Atkinson has received 80 hours audit and accounting continuing professional education (CPE). Relevant CPE courses attended over the last three years include training on government and non- profit accounting and auditing, single audits, new statements on auditing standards suite, preparing a CAFR, FASB standards codification, internal control, risk assessment, fraud risks, ethics and numerous other courses. Mr. Atkinson is a Certified Public Accountant licensed to practice in Utah and has met the requirements for practicing in the neighboring states of Arizona, Colorado, and Nevada. He is a member of the American Institute of Certified Public Accountants, the Utah Association of Certified Public Accountants, and he regularly provides instruction at seminars sponsored by HintonBurdick. 1'1 1(1\1 Stitti 566-1,.._. 111111 .1 11\ is 1\HI RI)Ir-K.0 ( 111 1 ,1V ia,�162ti-3hf,ti 10 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs &ADVISORS Kelli Jones, BS, MAcc, CPA Audit Manager Kelli Jones graduated Summa Cum Laude from Southern Utah University, completing her Bachelor of Science degree in 2009, and her Masters degree in Accountancy in 2010. Ms. Jones has specialized in governmental audit services and has extensive experience in providing financial audits for numerous local governments. In addition to her local government experience, she also has a broad range of accounting and related experience in performing internal control reviews, compiled and reviewed financial statements, and general management consulting. Ms. Jones has experience in the use of various accounting software systems. In her employment with HintonBurdick, Ms. Jones has served a wide variety of clientele, including counties, municipalities, school districts, special service districts, not -for-profit organizations, construction and development companies and other business entities. She works with several municipalities and local governments in various states and has over nine years of experience working with numerous local governments throughout Utah. A selected list of municipalities served by her in the last five years includes: • Beaver City, UT ▪ Parowan City, UT • Santa Clara City, UT • Cedar City, UT • Iron County School District, UT ▪ Beaver County School District, UT ▪ Fredonia, AZ • Bayfield, CO Ms. Jones has received 80 hours of "yellow -book" audit and accounting continuing professional education (CPE) and has attended and completed more than 24 hours of CPE in subjects directly related to government accounting and auditing every two years. Relevant CPE courses attended over the last three years includes training on government accounting and auditing, compilations and reviews, risk assessment, fraud risks, GASB Updates, internal control, ethics and numerous other courses. Ms. Jones is a Certified Public Accountant licensed in Utah and has met the requirements for practicing in the neighboring states of Arizona, California, Colorado, and Nevada. She is also a member of the Utah Association of Certified Public Accountants. I'F1(r\!:(n8 566-1277 �i1.1 \\_IIIvI()Nlu{ ki)ICh.((i'f 1,1N:14;;)628- 668 11 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS 4. Similar Engagements with Other Governmental Entities The following are five engagements performed in the last year that are similar to the engagement described in the City of Moab's request for proposal. Milford City, Utah Contact Person: Makayla Realer Phone: (435) 387-2711 Title: City Administrator/Treasurer E -Mail Address: mbealer@milford.utah.gov Address: PO Box 69 Milford, UT 84751 Reason for inclusion: Utah audit of similar size Project Size, Complexity, Scope and Duration: 200 hours, 4 funds (2 Governmental and 2 proprietary) Financial Audit and Single Audit when applicable for more than 10+ years Most Recent Audit Performed: Year ended June 30, 2020 Herriman City, Utah Contact Person: Alan Rae Phone: (435) 635-2811 Title: Director of Finance and Information Technology E -Mail Address: arae@herriman.org Address: 5355 W Herriman Main St. Herriman, UT 84096 Reason for inclusion: Utah audit Project Size, Complexity, Scope and Duration: 275 hours, 18 funds, (14 Governmental and 4 propriety) Financial Audit and single audit, when applicable, for 2 years Most Recent Audit Performed: Year ended June 30, 2020 Santa Clara City, Utah Contact Person: Brock Jacobsen Phone: (435) 673-6712 Title: Assistant City Manager E -Mail Address: bjacobsen@sccity.org Address: 2603 Santa Clara Drive Santa Clara, UT 84765 Reason for inclusion: Utah audit of similar size Project Size, Complexity, Scope and Duration: 200 hours, 6 funds (2 Governmental and 4 proprietary) Financial Audit and Single Audit when applicable for more than 10+ years Most Recent Audit Performed: Year ended June 30, 2020 12 PROFESSIONAL AUDITING SERVICES PROPOSAL H1NTONBURDICK CPAs & ADVISORS Kanab City, Utah Contact Person: Joe Decker Phone: (435) 644-2534 Title: City Manager E -Mail Address: jdecker@kanab.utah.gov Reason for inclusion: Utah audit of similar size Address: 76 North Main Kanab, UT 84741 Project Size, Complexity, Scope and Duration: 200 hours, 15 funds, (14 Governmental and 1 proprietary) Financial Audit and Single Audit when applicable for more than 10+ years Most Recent Audit Performed: Year ended June 30, 2020 HintonBurdick performs audits for more than 100 local governments on an annual basis. We also perform numerous non-profit and other audits for a combined total of over 140 audits annually. Recommendation Letters Our widely diverse clientele vary in size and complexity, but they have one thing in common; they trust that we will deliver the highest level of client service. If you want a personal touch and excellent service, HintonBurdick is the right firm for you. We have included a few recommendation letters to illustrate this point. We love our job and it shows through our client's comments. I'I I1 1\I IX88 ;i1t,-1:', 1\ 11 11 _III'N I 1\IU RIM K.1 1 1v1 I 1\- I l ) (7NAWni 13 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS Washington iCty W March 26, 2014 To Whom It May Concern: Washington City has been using HintonBurdick, PLLC as our independent auditor since 2008. Their vast knowledge, professionalism and friendly staff has made working with HintonBurdick a pleasure. I have always appreciated their willingness to answer my questions and to assist our efforts in improving our financial reporting. Their staff is very professional and well prepared to address any new governmental accounting practices and the attention, commitment and resources they put forward ensure effective, efficient and timely services. I highly recommend HintonBurdick,PLLC, to any entity seeking auditing or accounting services. Sincerely, Kimberly Ruesch Administrative Services Manager Washington City, Utah 111 North 100 East • Washington City • Utah • 84780 Ph: (435) 656-6300 Fax: (435) 656.6370 washingtoncity.org Mayor: Kenneth F. Neilson City Manager: Roger Carter Council Members: Garth E Nisson • Thad ID Seegmiller • Kress Staheli • Ronald W. Truman • Jeff Turek 141(1\1 : 1 ti 11 Y (,(,- I 111111 .III\Il1\13l IZI)I( I, I I I\i I \\:I4 5ih 3-:661 14 November 14, 2008 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS CITY OF ST. GEORGE 175 East 200 North 5t. George. Utah 54770 To Whom It May Concern: The City of St. George has employed Hinton, Burdick, Hall & Spilker, PLLC for more than twenty-five years to perform the audit of the Comprehensive Annual Financial Report. In addition, they have also worked with the City on other issues which has arisen over that time which required their technical expertise and experience. Our experience with the firm and their auditors has been exceptional. Their auditors are very professional, well prepared, and do not disrupt the operations of the finance department more than is acceptable. They are timely in being here when they say and getting their audit completed in a timely manner. 1 highly recommend Hinton, Burdick, Hall & Spiler, PLLC, to any entity seeking audit, accounting and/or consulting services. Sincerely, Philip R. Peterson, CPA CGFM Finance Director City of St. George CITY OF ST. GEORGE MAYOR CITY MANAGER CITY COUNCIL ¶75 East 200 North, St George. Utah 54770 Daniel D McArthur Gary S. Esplm Suzanne S. Allen Phnne- 1435) 527-4000 GII Almgui0t. Gall Bunker twee sgcityatg Jon Plea. a. Gloria Shakeapeere I'l lu\I : Itit4RI 5i (-l?77 11 WV% 111\ I(1\111. REM K.((1!4 IAN: (-115 628-36611 15 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs &ADVISORS Town of Bayfield 1199 US Highway 160B P.O. Box 80 Bayfield, CO 81122 970-884-9544 To Whom It May Concern: This letter is being written in support of Hinton Burdick, CPA's whom I understand are submitting a proposal to perform services for your entity. We at the Town of Bayfield have been under contract with Hinton Burdick for auditing services since 2011. We have found them to be a very diligent and through with our information as well as our needs and desires surrounding our audit. The group that has provided our services led by Chad Atkinson has been extremely willing to make the process as smooth as possible, working within our scheduling needs, always available to answer questions, and providing very useful and timely suggestions for improvements and adjustments. We have found over the last 3 years that our findings have dropped dramatically and that with the aid of Chad and his staff, we have added many necessary policies, procedures and tracking devices to our tools of operation here at the Town of Bayfield. We now are happy to maintain an asset tracking system, along with use of a stable purchasing policy and payroll system due to the sound advice we have received. It is with great pleasure that I would refer you to Hinton Burdick and encourage you to thoroughly review their proposal to provide you services. I have found that working with them is definitely worth the fiscal outlay. If you have further questions, I would be happy to discuss them with you. Sincerely, Erin Dunavant Finance Director Town of Bayfield (970)884-9544 edunavant@bayfieldgov.org I ' l l i i\l • = r,c,- 1 111\.11I\i(ivlil'RI)ICK.C,If \l i.1\:( -I1 ?8-_=.bh8 16 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS TOWN OF CAREFREE P.O. Box 740 Carefree. AZ 85377 (480) 488-3686 FAX (480) 488-3845 May 2.2014 Re: Letter of Recommendation To Whom It May Concern: Since the 2009-2010 fiscal years. HintonBurdick has performed the audit for the Town of Carefree. We found the auditors professional and prompt and have been pleased with their professional services. The staff was cordial and asked for the information needed in enough time to allow us to provide it to them, vet still perfomt our regular job duties. When it was crunch time and we had to get all of the material together to present at our TIMM Council Meeting they worked together in a very timely fashion to got this done and bring the audit before our Council as quickly as possible. They always provide a staff member for the meeting either in person if requested or telephonically. It has been a pleasure doing business with HintonBurdick. They worked with us during the hard economic times to reduce our audit expenses. They were always punctual and provided expert staff to execute audits for the Carefree Water Company as well. We had the saute lead auditor for 3 years. When a new auditor was assigned last year, it was a staff member who had been part of the previous audits. making the transition seamless. The Town of Carefree support staff. some Which were new, benefitted from this institutional knowledge, reducing the time required to perform our audit. HintonBurdick has helped the citizens feel confident that the town is financially stable and the procedures. This stability has helped our town to grow as the economy slowly improves. The HintonBurdick auditors are always up-to-date on the latest GASB regulations affecting cities and towns. They also have great depth of latowledge regarding water company operations, from auditing different Arizona publicly owned water utilities. We have nothing but praise for the manner in which the HintonBurdick auditors have conducted their business with this town. They schedule appointments with each staff member and let us know well in advice of the required information and in what format it is needed. They are punctual and always show up for their appointments. They gel our audit completed and hack to us in a very timely fashion. I would highly recommend HintonBurdick to any city or town seeking an expert full service auditing firm. Jim Keen Accountant Assistant Town Clerk Toy+wt of Carefree_ Arizona I' I It 5\1 18tiyI " 111V1\ 1 1I\ It t\131 1<1 ) t k[ t I.\ I I \\: nl;5lh2X-16trii 17 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS 5. Specific Audit Approach - Detailed Work Plan Because it is a common service, an audit is sometimes viewed as a commodity to be acquired at the lowest price. Many entities have learned by sad experience that this is a dangerous practice. We believe, and have demonstrated repeatedly, that the annual audit should complement and enhance management, in addition to providing the desired assurances of a thorough, professional examination of the records. We utilize CCH's audit software like many of our competitors but we also use fund based audit programs that are tailored by HintonBurdick specifically for each engagement. All aspects of the audit planning process, evaluation of controls, audit programs, field work and final analytical procedures are integrated so that the audit is a continuous process. We utilize the latest procedures in our audit tests, as well as using the latest technology to reduce costs and errors. Our firm structure and staff size enables us to provide more value by allowing professional staff to perform tasks that match their expertise level. We are constantly alert during our examination, and it is not uncommon for us to discover situations during the audit which result in savings to entities of thousands of dollars, often much greater than our fee. In addition to auditing financial results, we look at the overall performance and operations of the entity. We develop constructive, practical suggestions for the Hip -oven -lent of internal accounting controls and procedures, as well as for the strengthening of overall management, and will formally communicate these suggestions in a management letter. We estimate a total of 215 hours to complete the financial and compliance audits. A detailed work plan is provided on the following page. 18 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS Detailed Work Plan Staff Level: Supervisory Staff Staff Partners Total Planning Stage: (May- July) Engagement letter Entrance conference Internal control documentation and review Audit approach plan - risk assessments Confirmations Review of minutes Inventory, test of controls and other Total planning stage 8 25 10 43 Fieldwork Stage: (October or November) Testing of cash and investments Testing of capital assets and capital project funds Testing of cutoff, current liabilities and payroll Testing of long-term debt, OPEB, N PL and debt service funds Detailed examination of all funds (GF, SRF, UF, Other) Single audit testwork Compliance, and other testwork Total fieldwork stage 65 50 12 127 Wrap Up Stage: (November- December) Review of workpapers Final review and analytical procedures Financial statements Preparation of reports, management letter Single Audit Report and data collection form Total wrap up stage 10 25 10 45 Totals 83 100 32 215 I ' I I( ill : 1 s: i 50(!-1'77 \\111\ I1I\ I »I41 !MK h[(RI I 1\:(-1 5t(i'8-;N,S 19 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS Audit Objectives The AICPA issued a suite of auditing standards related to expanded audit procedures. which we will follow as part of our audit of your financial statements. The primary objective of these risk assessment standards is to enhance auditors' application of the audit risk model in practice by specifying, among other things: More in-depth understanding of the entity and its environment, including its internal control, to identify the risks of material misstatement in the financial statements and what the entity is doing to mitigate those risks. More rigorous assessment of the risks of where and how financial statements could be materially misstated based on that understanding. Improved linkage between the auditor's assessed risks and the nature, timing, and extent of audit procedures performed in response to those risks. In addition to the above objectives related to risk assessment the following audit objectives related to assets, liabilities, revenues, expenditures, financial statements and compliance are common to governmental audits and will be utilized based on our assessment of risks and the results of our procedures. . All cash and investments of the entity are on hand, in transit, or on deposit with third parties in the name of the entity. Cash and investments are stated at the correct amount and reflect a proper cutoff. Depositories are legally acceptable; adequate collateral has been pledged and cash and investment restrictions are appropriate. Wages, salaries and benefits disbursements are computed using rates or amounts approved by the governing board and in accordance with laws and regulations and for work performed and authorized. r Expenditures and cash disbursements are properly recorded for goods or services received and as authorized (in accordance with the budget and grant agreements). Expenditures and related liabilities have been recorded correctly as to account, fund, budget category, period and amount All valid revenues have been recorded correctly as to account; fund, budget category, period and amount and billed revenues or charges for services and related receivables have been properly stated at the net realizable amount. Account balances and transactions are properly summarized and classified in the financial statements, and related disclosures are adequate. GASB34 conversion adjustments for the statement of net assets and statement of activities have been made in accordance with accounting standards in all material respects. Federal and state grant revenues and expenditures are administered and recorded in accordance with grant provisions and related laws and regulations. Management is aware of federal and state compliance issues and has established procedures for compliance with laws and regulations. 'I II, I\I tis 1\ 1\1\ HI\I()\Iu ki)I(. R.(( \I I \\:i4 )n_'5-zi,, 20 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs &ADVISORS Audit Sampling Statistical sampling may be deemed to be appropriate or necessary based on the number and type of transactions processed by the City and other cost/benefit considerations; and based upon professional judgment as a result of our audit planning. We normally select numerous samples of transactions for testing various account balances and compliance based on our preliminary analytical procedures and depending on materiality, risk assessments, inquiries of personnel and based on our assessment of internal control, state laws and major programs for the single audit, as applicable. Analytical Procedures HintonBurdick utilizes analytical procedures in both the planning stage and the final review stage of the audit in accordance with generally accepted auditing standards accepted in the United States of America. Comparisons will be made between the current year actual and prior year actual activity as well as budget -to -actual comparisons. We will also utilize various other analytical procedures during the field work stage of the audit such as analysis of gross margins, rate analysis, month to month comparisons for service revenues and various other ratios and analysis. We also step back and review the relationship of each fund's balance sheet and statement of income and analyze net income or loss in comparison to the prior year, fund balance appropriations and other expectations. We look for appropriate relationships and analyze expectations based on our knowledge of the City and our numerous years of experience. This analytical approach often reveals problems that may have been missed by simply performing "canned" audit procedures and checklists. Internal Control Structure Auditing standards require the auditor to obtain a sufficient understanding of internal control and fraud risk factors in order to plan the audit and to determine the nature, timing and extent of test to be performed. An understanding of the City's financial operations, funding source requirements, transaction cycles, internal control structure and fraud risk factors will be achieved through inquiry, observation, walkthroughs and tests of transactions. We will request the assistance of your accounting staff in preparing a written narrative of significant transaction cycles and we will utilize other resources such as your policies and procedures manual, organizational charts, the budget and other management information systems. Professional standards require that we communicate, in writing; deficiencies in internal control over financial reporting that are considered significant deficiencies or material weaknesses that are identified during the audit. We will also communicate, in writing, constructive. practical suggestions for strengthening overall management and internal accounting controls and procedures. 566-I 7 111111 III\ /NW MI( K.( NI 21 1 1\• 1a_ PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS Laws and Regulations HintonBurdick utilizes the legal compliance audit guide for the State of Utah which was developed by the Office of the State Auditor to test compliance with state laws. This audit guide, which is updated annually, along with inquiry of your personnel and a review of grant agreements will be performed to determine if management is aware of laws and regulations and to perform compliance test work. We also utilize the OMB Compliance Supplement for testing federal grants in accordance with the single audit act uniform guidance, as applicable. Audit Samples for Tests of Compliance During our financial audit test work we normally select numerous samples of transactions for testing various account balances. In order to test compliance with federal and state laws and local ordinances, additional samples will be selected based on prior year's findings, single audit compliance guides and materiality, specific requirements as per our state compliance audit guide and per review of grant agreements, as applicable. Fund Approach - Departments We utilize a "fund" approach to our audit, which helps us to focus on issues related to each fund rather than overall revenues or expenditures. This approach is unique from most firms who provide governmental audits. This approach allows our audit team to focus on the purpose of the fund and the interrelationships between the balance sheet accounts, revenues, expenditures and fund balance. Our audit approach is based on the materiality level of each major fund and the remaining non -major funds. During our new audit engagements, we frequently find that prior auditors have overlooked some departments and transactions. Thus, we make a point to continue this thorough approach from year to year, which enhances the awareness of the audit requirements and encourages department heads to follow policies and procedures. As such, you will receive added value from the audit. Quality Control HintonBurdick follows professional standards which require an independent peer review and we also conduct annual in-house quality control reviews on a comprehensive selection of audit engagements. Moreover, every audit engagement is subject to quality control procedures performed by the audit engagement partner and manager who are responsible for ensuring that our audit procedures, documentation, and reporting are in compliance with auditing standards, state statutes, OMB Uniform Guidance requirements and firm policies. Technical partner reviews are also performed on various engagements and when deemed appropriate. 1'lEct\I \11\11 Ill\Ili\13l Ill h.lti\I 22 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS Information Technology HintonBurdick's paperless audit software system enables us to import and analyze your financial data and gives us the ability to analyze, sort, extrapolate and compare your information with prior years, projected results and other expectations so that we can effectively and efficiently plan and perform the audit. Documents provided to HintonBurdick should be provided in an electronic format whenever possible. As an integral part of our evaluation of your system of internal controls we will evaluate your electronic data processing (EDP) system and document the system through inquiries and observations. Software for data extraction will be used if applicable as a result of audit planning. System tests for integrity, security, use of computer assisted audit tools, and the use of an IT specialist (see McKay Hall resume) will be applied if deemed necessary based on audit objectives and results of planning and other test work. Review of Budgets, Manuals, and Other Source Documentation HintonBurdick utilizes organizational budgets, manuals, organizational charts, and other client developed source materials in the consideration of the organizational structure, controls, and in development of the audit approach and test work. Review of Reports and Financial Statement Grouping Schedule HintonBurdick has developed a local government financial statement review checklist that we use in the preparation and/or review of the financial report. The checklist includes numerous recalculations, relationship tests and other procedures that we have developed over the last 30 years of prejial reviewing local gayer iirent fir ra,ncial statements. To ensure all disclosures are properly reported, we utilize GFOA checklists and Wolters Kluwer (CCH) Disclosure Checklist for governmental financial statements which is updated every year. We will submit drafts of our opinion letters and our findings and recommendations to management in order to provide the opportunity for comments and clarifications before the reports are finalized. • 15551. 'HI I '— V+ .1 11\ l:Illl K.i (sr11 I. AV14,`rh_25-;nn5 23 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS Time Requirements HintonBurdick's staff size and experience allows assignment of resources to complete the audit work in the shortest possible time to minimize day-to-day disruption. We have conducted countless audits over the last 30 years and have developed an audit process which will allow us to perform the audit and meet the deadlines as outlined in your request for proposals. The details of each segment of the audit are proposed as follows: SEGMENT 1 - PLANNING STAGE (AUGUST THROUGH SEPTEMBER): o Hold entrance conference and review prior year financial statements, accounting records and other information and issue the engagement letter. o Submit detailed audit plan to the City along with a Prepared by Client (PBC) list. o Obtain preliminary trial balance, select accounts to confirm and prepare confirmation letters. o Review prior period audit work papers and review council meeting minutes. o Prepare internal control narratives and review internal controls, accounting systems and grant management procedures. o Prepare risk assessments, review compliance issues and develop audit programs. o Prepare calculations for major fund determination, single audit major program determination (if needed) and materiality levels for financial statements and major programs. a Perform inventory observations and tests of controls, as applicable. CLIENT RESPONSIBILITIES FOR SEGMENT 1: o Ensure availability of City audit liaison and other City staff for the entrance conference and preliminary planning work as applicable. o Provide preliminary trial balance and confirmation contact information. o Update internal control narratives provided by the auditor. o Assemble information for the PBC list in preparation for the field work stage. o Coordinate field work dates. SEGMENT 2 - FIELDWORK STAGE (SEPTEMBER): o Hold entrance conference for field work. o Perform detailed audit procedures based on planning and assessment of internal controls and risk assessments, including procedures for cash and investments, capital assets, cutoff, inter -fund transactions, current liabilities, payroll, long- term debt, detailed examination of all funds and related accounts, compliance testing and single audit test work, when applicable. a Hold exit conference with City staff upon completion of field work to summarize the results of field work, review preliminary findings and discuss report deadlines and any unresolved issues. Ilk IN! : (ySM! 1i 111\ .III\ICC\BL RI)ftK.lda\1 1 1\: r,?5— N,S 24 PROFESSIONAL AUDITING SERVICES PROPOSAL H1NTONBURDICK CPAs & ADVISORS CLIENT RESPONSIBILITfES FOR SEGMENT 2: o Provide various documents and schedules as per the PBC list. o Ensure that work space is available and that City staff are available to provide assistance, locate supporting documentation and respond to inquiries during the scheduled field work dates. SEGMENT 3 - WRAP UP STAGE (OCTOBER): a Conduct partner and manager review of audit work papers and audit programs. o Conduct final review and analytical review procedures. o Prepare and submit proposed audit adjustments and draft findings and recommendations. o Review draft Financial Statements and submit comments to management for review. o Deliver all applicable reports and communications. o Coordinate with the City regarding GFOA correspondence/submission. o Prepare the single audit electronic submission to IDES federal single audit clearing house, when applicable. CLIENT RESPONSIBILITIES FOR SEGMENT 3: o Review the proposed audit adjustments and draft findings and recommendations. o Provide draft CAFR and related documents: transmittal letter, statistical section. o Provide signed client representation letter to the auditor. o Coordinate the council meeting or audit committee presentation. o Certify the single audit on-line submission, when applicable. o Submit financial statements and applicable reports to the state and GFOA. 6. Identification of Anticipated Potential Audit Problems The City will need to anticipate the implementation of significant standards such as GASB 87 Leases; however, at this time, we do not anticipate any audit problems. Should any audit problems arise, we will immediately discuss the issue with the appropriate level of management and a plan will be implemented to address the problem. 11111 .I III I ��I l EIflt I\.� rid 25 i �� I,5in s-;i,I,h PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs & ADVISORS 7. Cost Proposal Cost proposal for financial and compliance audits for the fiscal years ended June 30, 2021 through 2024: Our combined all-inclusive not -to -exceed price for the financial audit for the year ended June 30, 2021 will not exceed $32,000 as outlined in the attached Appendix A on the following page. If the work can be done for less, we will bill you less. Assuming that there are no significant changes in the scope of the audits, such as changes to accounting systems, or similarly significant changes, we anticipate that our total price for the financial audit for the years ended June 30, 2022 through 2024 will not exceed $29,000, $29,900 and $31,000, respectively. The increased fee for the year ending June 30, 2021 is due to mid -year conversion of the accounting system and the anticipated additional work from working with and reconciling the two systems during the course of the audit. Our price estimate for the single audit, if needed, is $3,000 for fiscal years 2021 with an increase of $100 each year through June 30, 2024, if applicable. The price estimate for any year requiring a single audit is based on no more than two major programs. The price for any additional major programs over the base amount of two programs included in the price above will be $1,000 per program. The details of our estimates for services are provided in Appendix A. We anticipate the scope of the work to include an examination of the funds and activities included in the City's fiscal year 2020 audit and as outlined in your request for proposal. The prices are based upon the assumption that the City will prepare the financial. The prices also assume that the City's records are in good, auditable condition and that the City's personnel will be available to assist on a timely basis. R. McKay Hall is entitled to represent the firm, empowered to submit the bid, and authorized to sign a contract with the City. We appreciate your consideration of HintonBurdick for this engagement and look forward with pleasure to a pleasant and mutually beneficial relationship. Additional Services: The prices above include a limited amount of assistance with year-end closing entries, if necessary. Other non -audit work such as assistance with bookkeeping, schedule of federal awards, depreciation schedules or other accounting services necessary to bring the records and accounts into auditable condition are not anticipated. We do not bill for casual phone calls and consultations and we encourage you to call on us throughout the year. PI lu\1 : (SS1) 566 —1277 1 1\ \X .III\ 11 s\lil Ill)I( k_t) )\I I 1\- ( 15) 62S—.3(:)()); 26 PROFESSIONAL AUDITING SERVICES PROPOSAL HINTONBURDICK CPAs &ADVISORS Appendix A SCHEDULE OF PROFESSIONAL FEES AND EXPENSES DESCRIPTION FOR THE YEAR ENDED JUNE 30TH 2021 2022 2023 2024 Not -to -Exceed Audit Fee Estimated Billable Hours 215 200 200 200 Effective Billing Rate $ 143 $ 139 $ 143 $ 148 Out of Pocket Expenses $ 1,200 $ 1,250 s 1,300 $ 1,350 Total Not -to -Exceed Audit Fee $ 32,000 s 29,000 $ 29,900 $ 31,000 Optional Items Consulting Services Hourly Rate $ 155 $ 160 $ 164 $ 169 1'1 1( I 566-1277 \11-A11.111\ 1(s\IU RI)1( K.( MI 27 I 1\: S 1 ) 6211-3666 JON HADERLIE, CPA, AUDIT PARTNER 765 NORTH MAIN, SPANISH FORK, UT 84660 TEL: 801-798-3545 FAX: 801-798-3678 ihaderlie@larsco.com �%�% L a r s o n C E R T I F I E D P U B L I C A C C O U N T A N T S M a y 1 9 , 2 0 2 0 M o a b C i t y A t t n : B e n B i l l i n g s l e y 2 1 7 E a s t C e n t e r S t r e e t M o a b , U t a h 8 4 5 3 2 M a n a g e m e n t o f M o a b C i t y : T h a n k y o u f o r g i v i n g u s t h e o p p o r t u n i t y t o s u b m i t a n a u d i t s e r v i c e s p r o p o s a l f o r M o a b C i t y . W e h a v e g r e a t r e g a r d f o r y o u r o r g a n i z a t i o n a n d l o o k f o r w a r d t o t h e p r o s p e c t o f w o r k i n g a l o n g s i d e y o u t o s a f e g u a r d y o u r p u b l i c f u n d s b y e n t e r i n g a n a g r e e m e n t f o r a u d i t s e r v i c e s . O u t Q u a l i f i c a t i o n s . L a r s o n & C o m p a n y , P C ( a U t a h c o r p o r a t i o n ) h a s b e e n a u d i t i n g g o v e r n m e n t e n t i t i e s s i n c e o u r i n c e p t i o n i n 1 9 7 5 , 4 6 y e a r s a g o . W e h a v e s i n c e b e c o m e k n o w n a s o n e o f t h e p r e m i e r e p r o v i d e r s o f a u d i t i n g s e r v i c e s t o g o v e r n m e n t e n t i t i e s i n t h e S t a t e o f U t a h , a n d i n t h a t t i m e w e h a v e w o r k e d w i t h o v e r 5 0 g o v e r n m e n t e n t i t i e s o f v a r i o u s s i z e s . W e u n d e r s t a n d y o u r e q u i r e p r o f e s s i o n a l s e x p e r i e n c e d i n a u d i t i n g m u n i c i p a l e n t i t i e s a n d p o s s e s s i n g a n u n d e r s t a n d i n g o f t h e u n i q u e o p e r a t i n g c h a r a c t e r i s t i c s o f a C i t y i n U t a h . Y o u a l s o r e q u i r e e x p e r i e n c e d p r o f e s s i o n a l s w h o w i l l b e a v a i l a b l e a s a r e s o u r c e t o y o u y e a r - r o u n d a s q u e s t i o n s o r c o n c e r n s m a y a r i s e . O u r s p e c i a l i s t s c a n o f f e r p r o a c t i v e a d v i c e a s a m a t t e r o f c o u r s e , i n c l u d i n g i s s u e s r e l a t e d t o : " a p p l i c a t i o n o f G A S B s t a t e m e n t s " b e s t p r a c t i c e s r e l a t e d t o C i t i e s i n U t a h " e m e r g i n g r e g u l a t o r y i s s u e s , i n c l u d i n g t r a n s p a r e n c y s t a n d a r d s " a n a l y z i n g i n t e r n a l c o n t r o l s p r o c e s s e s f o r p o s s i b l e w e a k n e s s e s r e g a r d i n g f r a u d Y o u w a n t y o u r a c c o u n t i n g p r o f e s s i o n a l s t o b e f a m i l i a r w i t h y o u r o r g a n i z a t i o n , u n d e r s t a n d y o u r m i s s i o n , a n d r e m a i n a c c e s s i b l e t o d i s c u s s i m p o r t a n t i s s u e s f a c i n g M o a b C i t y i n t h e f u t u r e . B e c a u s e o f o u r k n o w l e d g e o f g o v e r n m e n t r e g u l a t i o n s , o u r m u n i c i p a l c l i e n t s a r c s e r v e d b y a k n o w l e d g e a b l e , e x p e r i e n c e d s t a f f f o r a r e a s o n a b l e f e e w i t h n o s u r p r i s e s . I n f a c t , s o m e o f o u r g o v e r n m e n t c l i e n t s h a v e r e m a i n e d w i t h L a r s o n & C o m p a n y f o r o v e r 3 0 y e a r s . A W i n n i n g C o m b i n a t i o n . O u r g o v e r n m e n t a u d i t i n g e x p e r i e n c e w i t h t e r r i t o r i e s , c o u n t i e s , c i t i e s , a n d s m a l l g o v e r n m e n t e n t i t i e s a l l o w s u s t o d e l i v e r n o t o n l y t h e s e r v i c e s r e q u i r e d i n y o u r R F P , b u t f a r m o r e g u i d a n c e a n d s e r v i c e t h a n y o u w o u l d e x p e c t f r o m a n a u d i t o r . W e c a n o f f e r f r i e n d l y s e r v i c e w i t h a c o m b i n a t i o n o f q u a l i t y a n d p r i c e t h a t m a t c h e s t h e v a l u e y o u s e e k . W e l o o k f o r w a r d t o w o r k i n g w i t h M o a b C i t y . I f y o u h a v e a n y q u e s t i o n s o r r e q u i r e a d d i t i o n a l i n f o r m a t i o n , p l e a s e c o n t a c t m e a t ( 8 0 1 ) 7 9 8 - 3 5 4 5 o r j h a d e r l i e [ r l a r s c o . c o m . S i n c e r e l y , L a r s o n & C o m p a n y , C e r t i f i e d P u b l i c A c c o u n t a n t s J o n H a d e r l i e , C P A P a r t n e r L a r s o n & C o m p a n y 7 6 5 N o r t h M a i n , S p a n i s h F o r k , U T 8 4 6 6 0 M a i n : ( 8 0 1 ) 7 9 8 - 3 5 4 5 I F a x : ( 8 0 1 ) 7 9 8 - 3 6 7 8 W W W . l a r s e n . c o m M e m b e r o f C P A m e r i c a M , m f i r r ! C r o w e G l o b a l A. FIRM'S QUALIFICATIONS Firm Organization and Locations Larson & Company is a privately owned, regional accounting firm comprised of 106 employees, including 38 CPAs, 15 partners, and 54 professional staff. We operate from four offices throughout Utah, including Salt Lake City, Spanish Fork, Moab, and St. George. Audit Office Information Your audit will be conducted from our Spanish Fork office, which employs a government staff of highly qualified individuals, utilizing additional staff from our Moab office, if needed. All of our staff are full-time employees and many are licensed CPAs. We have a policy of being available to our clients whenever you need us, not just during the course of the audit. We expect questions throughout the year, so call us anytime. We typically do not bill for routine phone conversations, but we view these as ancillary services that add value to your audit, not additional time we can bill. Exceeding Mandatory Criteria The requirements for competent government auditors are strict. We pride ourselves on maintaining the highest standards of excellence within our profession. We not only meet the criteria in your RFP, we exceed it. • Our firm is properly licensed for practice as certified public accountants in the state of Utah. • Larson & Company meets all the requirements for independence and experience as promulgated by the AICPA Rule 101 and the Government Audi ting Standards. We have heretofore not entered into any professional relationships or contracts with Moab City within the last five years, and we do not deem a conflict of interest relative to performing the audit to exist. • The training received by our government audit personnel is of high caliber. Each CPA on staff is licensed to practice in the State of Utah. Each member of the audit team assigned to your audit has received extensive training in current government auditing standards and regulations and meets the continuing education requirements. We also meet the external quality control review requirements contained in the Government Auditiq Standards. • No disciplinary action has been taken against a member of our firm in the 45 - year history of the firm. • The most current quality control review report can be found at the end of this proposal. We have received a passing report with no letter of comments attached, indicating a clean quality control history. This external quality control review included a specific review of government engagements. • The Office of the Utah State Auditor performed a review of our workpapers and issued a report in August of 2018. The result of that review is a "pass" as noted on their website. B. STAFF QUALIFICATIONS Staff Resumes As a professional services firm, the skills of our people are a big part of the value of our services. You want to work with knowledgeable individuals and decision makers that can get the job done. You want to get to know your team and expect continuity in the relationship with your team. We do, too. The professionals we are commiting to Moab City are experienced and well trained in audit issues affecting government entities and intend to be there to assist you on a long-term basis. Staffing Approach We have included the resumes for our lead government audit partner, concurring audit partner, and senior staff auditor. All staff assigned to this audit are seasoned government specialists with the training and experience that will give Moab City the most qualified team to complete their audit in a timely, efficient manner. The training our audit staff receives complies with all government standards and requirements for continuing education. This ensures you have the most current information for your organization every year during your audit. The key members of the engagement team consist of: Jon Haderlie, CPA, Lead Audit Partner Cn<hv Prn,'ell, .11cwager Russell Olsen, (P.4, Concurring Partner 55 r'ii:c, !JT JON HADERLIE, CPA LEAD AUDIT PARTNER Jon is one of our most experienced government auditors and has worked with government entities of all sizes, including special service districts, cities and towns, counties, universities, territories, and charter schools. He is well known in the government community and his knowledge of government reporting requirements is unmatched in our organization. Jon is known for assisting his clients in understanding, identifying, and implementing internal controls necessary to maintaining a healthy organization. His approach is common sense, and he has the ability to connect with his clients on every level, from staff to management and governance. His expertise includes all accounting and auditing standards and regulations as specified by the AICPA, GASB, FASB, GAAS, and GAS. Jon is licensed to practice as a CPA in the State of Utah. Jon's academic and professional accomplishments include the following: • MBA, Utah State University, 2009 • Bachelor of Science, Accounting, Utah Valley University 2003 • Member, Utah Association of Certified Public • Accountants (UACPA) • Controller, private industry, 2004-2007 • AICPA Not -for -Profit Certification • Committee Chair — NextGen CPAmerica • Committee member — UACPA Local Governments • Committee Chair — UACPA Local Governments • Utah Association of Counties presenter on Internal Controls Jon's Recent Government Continuing Education Courses Completed: • UACPA Government Conference • Utah State Auditor's Office Governmental Auditing Update • Guide to Audits of Local Government • Audits of States, Local Governments, and Non -Profit Organizations • GASB 54: Fund Balance Reporting and Governmental Fund • Staff Audit Training • AICPA Not -for -Profit Certification • Uniform Guidance a: sco.''om CONTACT cipo wel I©, Ici rsco.com 801-798-3545 765 North Main Spanish Fork, UT 84660 RUSSELL OLSEN, CPA CONCURRING AUDIT PARTNER Russell has specialized in preparing and presenting audits for an extensive array of government entities since 1996, when he joined the firm. The combination of his experience and expertise has made him aware of the specific needs of the clients he serves. Russell's friendly demeanor and approachability make him a client favorite, and he can frequently be found answering questions throughout the year, not just during the audit. Russell's academic and professional accomplishments include the following: • MBA (Accounting Emphasis) Utah State University, 2000 • Bachelor of Science, Business Management (Accounting Emphasis), Utah Valley University, 1998 • Shareholder and Executive Committee Member, Larson & Company • Member, American Institute of Certified Public Accountants (AICPA) • Member, Utah Association of Certified Public Accountants (UACPA) • Member, Finance Committee, Spanish Fork City CODY POWELL MANAGER Cody has become one of our most in -demand employees since he joined the firm in 2013. He is proficient in testing and auditing government entities of all sizes and types, including counties, cities, special service districts, charter schools, and others. His audit proficiency has earned him a spot working on our largest government clients. Cody is known for quickly completing audit processes and his clients appreciate his easygoing personality. Cody's academic and professional accomplishments include the following: • Masters of Accountancy, Westminster College, 2013 Cody's Recent Government Continuing Education Courses Completed: • UACPA Government Conference • Utah State Auditor's Office Governmental Auditing Update • Guide to Audits of Local Government • Audits of States, Local Governments, and Non -Profit Organizations • GASB 54: Fund Balance Reporting and Governmental Fund • Staff Audit Training W .ti .ti'.c}rSr. o.com C. CLIENT REFERENCES The best and most valuable proof of our ability to deliver the services you require and deserve is evidenced by the fact that we continually serve over 50 governmental entities. The following four clients are those for whom we have performed financial statements audits and/or single audits over the last several years. We encourage you to contact these clients and ask about the quality of service provided by Larson & Company. Ivins City Lane Mecham, Finance Director lmecham( ivins.com 435-634-7704 Audit Partner: Jon Haderlie, CPA San Juan County John David Nielson, County Auditor jdnielson asanjuancounty.org 435-743-5227 Audit Partner: Jon Haderlie, CPA Price City Lisa Richens, Finance Director lisar@priceutah.net 435-636-3167 Audit Partner: Jon I-Iaderlie, CPA Community Rebuilds Rikki Epperson, Executive Director rikki rr communityrebuilds.org 435-260-1864 Audit Partner: Jon S Haderlie, CPA Similar Engagements with Other Government Entities We serve a wide range of governmental entities, including the following similar clients: Other Governmental Clients: American Samoa Government Grand County (consulting) Cottonwood Heights City Midvale City Nephi City Mt. Pleasant City Bluff Town San Juan County Transportation District Utah Counties Indemnity Pool Utah Association of Counties Wasatch County Special Service District #9 Wasatch County Special Service Area #1 Implementation of new GASB Pronouncements As new standards are implemented, we strive to educate and assist our clients in understanding the standard. We stand ready at any time to clarify how the standards apply to each specific client. With the recent implementation of GASB 68, we met individually with each client to explain the meaning and ramifications of implementation. { D. PROPOSED APPROACH Understanding of Scope of Work We understand from your RFP document that the scope of your audit includes the following for each fiscal year of the contract period: • Financial Report: Audited Financial Statements and Records of Moab City and the accompanying opinion on these statements in accordance with Yellow Book; • Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and other Matters in accordance with GAS; • Reports Required for the Single Audit under the Uniform Guidance (if applicable), and Reporting Reqiured by the Office of the Utah State Auditor; • Management Letter; • All reports and bound copies with an electronic copy of each will be submitted to Moab City before the requested deadline. • These shall all be performed in accordance with: o Auditing standards generally accepted in the United States of America, as promulgated by the American Institute of Certified Public Accountants (AICPA); o The AICPA Audits of State and Local Governmental Units audit and accounting guide; o Government Auditing Standards, 2011 revision, published by the U.S. Government Accountability Office; o The Stale Compliance Audit Guide, issued by the Office of the Utah State Auditor; o The Single Audit Act; Audits o f States, Local Governments, and Non -Profit Orraniations under the uniform guidance (as applicable). Specific Audit Approach In order to understand our audit approach, it is necessary to understand the underlying philosophy of Larson & Company. Our mission statement is "Achievement Through Constant Improvement." Our founder, Dennis Larson, demonstrated to us that we are inherently happier when we are improving. Each employee is required to set goals each year that involve both business and personal aspirations. Our firm makes a constant effort to help provide everything necessary for our employees to achieve their goals. As we all strive to make improvements to our lives that we each have chosen for ourselves, we are happier. We abide by the idea that a happy employee is a productive employee. This philosophy of constant improvement carries over to our clients. We know that if we can assist you in achieving your goals, you will value our relationship, and both you and our firm will be rewarded. When it comes to the accounting standard of professional skepticism, we believe there is a broad range within which to operate. We approach management and board of trustees in a non - adversarial way. Our process consists of testing and verification rather than challenge and confrontation. During the entire process, we understand that communication is key your success and the success of our firm. We have found that properly communicating with our clients adds value to the services we provide and ensures a lengthy, mutually beneficial, relationship. pp E. PROJECT SCHEDULE In order to achieve an efficient and effective audit, we will tailor our audit approach to fit the nature of your business and operations focusing on the likelihood of a material misstatement in the financial statements. In order to do so, it is essential for us to understand clients' needs and concerns. With this understanding, we will be better able to direct our emphasis to the areas of higher risk, focusing on the unique characteristics of your operating environment, the effectiveness of your internal control, and your financial statement amounts and disclosures. Based on our understanding of the timetable and accounting department staffing, we propose the following tentative schedule for the audit of Moab City's financial statements: Initial Meetings with Management — Upon award of contract The goal of these initial meetings is to establish effective two-way communication between auditor and management. We will discuss our overall assessments and the scope of our audit testing. Additionally we will discuss both management's responsibilities as well as our own responsibilities. Input from the audit committee will be explored in developing our understanding of the risks facing Moab City and identifying the sources of evidence and information about specific transactions. We will also establish dates for the next phases of the audits. Preliminary Audit Procedures — August/September 2020 During this planning phase, we will review and evaluate the internal controls of Moab City to determine the timing and extent of our testing. We will review activity to date, update our initial risk assessments, and discuss any concerns regarding our audit procedures. We will also communicate with staff to coordinate the preparation of work papers and confirmations. Audit Fieldwork — August/September 2020 During the testing phase we will verify asset balances, determine the completeness of liabilities and conclude our detailed examination of your financial cycles. After our fieldwork and before the issuance of our report, we will request certain representations from management in a management representation letter. A draft of this letter will be made available at least one week in advance of our anticipated date of signing. We are available to explain any language in the letter that is not clear to governing officials. Issue Audited Financial Statements — October 2020 The reporting phase will begin as soon as our testing is complete. Our auditors will compile preliminnaty draft reports for review after fieldwork ends. We will make our reports available to management and will be available to discuss any of our findings at this time. We will issue the audit reports and letters by Moab City's requested deadline to allow maanagement to have it to the Office of the Utah State Auditor prior to the deadline. We will be available to meet with the audit committee during any of the above audit phases to discuss our progress. Should we encounter any significant adjustments or material weaknesses, we will discuss them with management and/or the audit committee, as appropriate, as soon as they come to our attention. We Find delays in the final report sometimes occurs as a result of not receiving timely information from third parties. We will be proactive in keeping you informed about issues remaining and may ask your assistance in receiving information from third parties to avoid delays in issuing our report. The audit documentation for this engagement will be retained for a minimum of five years after the report release date or for any additional period requested by the oversight agencies. If we are aware that a federal awarding agency or auditee is contesting an audit finding, we will contact the party contesting the audit finding for guidance prior to destroying the audit documentation. Deliverables A list of expected deliverables in connection with Moab City's annual audit include: 1. Financial Statement Audit Report 2. Single Audit Report (when applicable) 3. Government Auditing Standards Report 4. Report on Compliance and Internal Control required by Utah State Auditor 5. Communication with Those Charged with Governance Communication Process Great emphasis is placed on the personal relationships we have built with our clients. Partners and managers take pride in their ability to proactively assist clients and will reach out to Moab City to communicate any issues that might arise. You can feel confident in contacting the professionals at Larson & Company without the worry of incurring additional expense. F: PROPOSED FEES Our fee estimate is based on the complexity of the work required and considers our understanding of your present internal control and procedures together with an understanding that Moab City will provide us with substantial assistance, including account analysis, workpaper schedules, confirmations, documentation of internal and financial controls, etc. We have also assumed that the City will draft the financial statements. The "not to exceed" fee for regular assurance services for the years ending June 30, 2020-2022, is estimated below. These Financial Statement Audit fee, assistance with Annual Comprehensive Financial Report preparation, and Single Audit fees (if applicable) are based on the estimated hours and our discounted governmental billing rates of various staff levels as follows: Level Rate Estimated Hours Partner $300 12 Manager $125 23 Staff $110 105 Year Financial Statement Audit Assistance with ACFR preparation Single Audit (if applicable) 2021 $12,500 $4,500 $4,000 2022 $12,900 $4,500 $4,000 2023 $13,300 $4,500 $4,000 2024 $13,700 $4,500 $4,000 The assistance with the Annual Comprehensive Financial Report and Single Audit fees are separated from the financial statement audit fees as they would only apply in years where required. We know you don't like fee surprises. Neither do we. We strive to be truthful, straightforward and up front in our fee discussions so there are no surprises. Billing Issues Throughout the Year We view our relationship with Moab City as long-term. Additionally, we arc available to you, on an ongoing basis, to discuss matters of audit, compliance, financial reporting, or anything that concerns you. We view these routine consultations as ancillary services that add value to your audit and compliance needs, not additional time that we can bill. Any significant matters, needing exhaustive research or resources will be discussed with you and agreed upon before the work is performed. This eliminates the surprise "nickel and dime" billing you may see from accounting firms with unusually low fee quotes. These services will be billed at our standard hourly rates disclosed above. 1 �', N O N D I S C R I M I N A T I O N C L A U S E L a r s o n & C o m p a n y d o e s n o t d i s c r i m i n a t e a g a i n s t a n y i n d i v i d u a l b e c a u s e o f r a c e , r e l i g i o n , s e x , c o l o r , a g e , h a n d i c a p , o r n a t i o n a l o r i g i n , a n d t h e s e a r e n o t a f a c t o r i n c o n s i d e r a t i o n f o r e m p l o y m e n t , s e l e c t i o n o f t r a i n i n g , p r o m o t i o n , t r a n s f e r , r e c r u i t m e n t , r a t e s o f p a y , o r o t h e r f o r m s o f c o m p e n s a t i o n , d e m o t i o n , o r s e p a r a t i o n . H : O U R C O M M I T M E N T T O Y O U W e a r e c o m m i t t e d t o p l a c i n g L a r s o n & C o m p a n y ' s f i n a n c i a l a s s u r a n c e a n d c o n s u l t i n g r e s o u r c e s a t y o u r s e r v i c e . O u r e x p e r i e n c e a u d i t i n g m u n i c i p a l i t i e s a n d o t h e r g o v e r n m e n t a l e n t i t i e s w i l l a s s i s t y o u i n m e e t i n g y o u r c o m p l i a n c e r e q u i r e m e n t s . O u r g o a l i s t o p r o v i d e y o u w i t h p r a c t i c a l , t i m e l y a n d a f f o r d a b l e s o l u t i o n s t o y o u r f i n a n c i a l a n d o p e r a t i o n a l n e e d s . U l t i m a t e l y , o u r g o o d n a m e a n d r e p u t a t i o n r e s t o n h o w w e l l o u r s e r v i c e s w o r k f o r o r g a n i z a t i o n s l i k e y o u r s . P l e a s e c o n t a c t u s i f y o u h a v e q u e s t i o n s r e g a r d i n g t h i s p r o p o s a l . W e l o o k f o r w a r d t o w o r k i n g w i t h y o u s o o n . P E E R R E V I E W R E P O R T A c o p y o f L a r s o n & C o m p a n y ' s m o s t r e c e n t p e e r r e v i e w r e p o r t m a y b e d o w n l o a d e d f r o m t h e A I C P A u s i n g t h e f o l l o w i n g a d d r e s s : h t t p s : / / p e e r r e v i e w . a i c p a . o r g / p u b l i c _ f i l e _ s e a r c h . h t m l . A c o p y h a s a l s o b e e n a t t a c h e d a t t h e e n d o f t h i s d o c u m e n t . N o m a n a g e m e n t l e t t e r w a s i s s u e d i n c o n j u n c t i o n w i t h t h e r e p o r t , i n d i c a t i n g a c l e a r r e c o r d w i t h n o q u a l i t y c o n t r o l i s s u e s . e C O N T A C T I N F O R M A T I O N J o n H a d e r l i e , C P A L e a d A u d i t P a r t n e r 7 6 5 N o r t h M a i n S p a n i s h F o r k , U T 8 4 6 6 0 8 0 1 - 7 9 8 - 3 5 4 5 j h a d e r l i e @ l a r s c o . c o m I �% L a r s o n R I B E M E R E M I C E R T I F I E D P U B L I C A C C O U N T A N T S P a g e 1 0 PEER REVIEW REPORT Gregory, Sharer & Stuart, P.A. Certified Public Accounfartts artd Business Cousultanls Report on the Firm's System of Quality Control September 9, 2017 To the Partners of Larson & Company. P.C. And the AICPA National Peer Review Committee We have reviewed the system of quality control for the accounting and auditing practice of Larson & Company, P.C. (the firm), applicable to engagements not subject to PCAOB permanent inspection, in effect for the year ended April 30, 2017. Our peer review was conducted in accordance with the Standards for Performing and Reponing on Peer Reviews established by the Peer Review Boned of the American Enstimte of Certified Public Accaurnante (Standards). A summary of the nature, objectives, scope, limitations of. and the procedures performed in a System Review as described in de Standards may be found at www e1iepaorg/prsuttutttuy. The summary also includes an explanation of how engagements ides ifted as not performed or reported in conformity with applicable professional standards, if any. arc evaluated by a peer reviewer to determine u peer review rating. Firm's Responsibility The firm is responsible for designing a system of quality control and complying with it to provide the firm with reasonable assurance of performing and reporting in conformity with applicable professional standards in all material respects. The firm is also responsible for evaluating actions to promptly renrediaie engagements deemed as not performed or reported in conformity with professional standards, when appropriate, and for remediating weaknesses in its system of quality control, if any. Peer Reviewer's Responsibility Char responsibility in to express an opinion on the design of the system of quality control and the fume compliance therewith based on our review. Required Selections and Considerations Engagements selected for review included so engagernent performed under Goremme#rt Auditing Standards including compliance audits under the Single Audit Act; audits of employee benefit plans, and an examination of service organizations (SOC I eagagementsl. As a part of our peer review, we considered reviews by regulatory entities as communicated by the firm, if applicable, in determining the nature and extent of our procedures. Opinion En our opinion, the system of quality control for the accounting and auditing practice of Larson & Company, P.C., applicable to engagements not subject to PCAOB permanent inspection, in effect for the year ended April 34. 2017, has been suitably designed and complied with to provide the firm with reasonable assurance of performing and reporvng in conformity with applicable professional standards in all material [espr.es. Firms can receive a rating of peer. pats with defciencytleal, or fail. Larson & Company. P.C. has received a peer review rating if pau. Gregory', Sharer R. Storm, P.A. 100 Second emerno: South. Suite 6017 ' SG Petersburg. Florida 3.3701.4336 1727182i -616I a Fax 172 1 -4573 gsacpa.mrn infrsagseeparom Pope I PROPOSAL TO PROVIDE AUDITING SERVICES TO MOAB CITY GILBERT & STEWART CERTIFIED PUBLIC ACCOUNTANTS A PROFESSIONAL CORPORATION ESTABLISHED 1974 RANDELA HEATON, CPA LYNN A GILBERT, CPA JAMES A GILBERT, CPA BEN H PROBST, CPA RONALD J, STEWART, CPA SIDNEY S. GILBERT, CPA JAMES E. STEWART, CPA May 23, 2021 Moab City Attention: Sommar Johnson, City Recorder 217 East Center St. Moab, Utah 84532 Thank you for the opportunity to submit our proposal to provide audit and other services as described in your request for proposal for Moab City for the year ending June 30, 2021 and for 3 additional years. We believe we are the City's best choice for auditing services because we are uniquely qualified and experienced in providing auditing services to governmental entities. We believe that our detailed response to the request for proposal demonstrates that: • We have extensive experience in local government accounting and auditing. We believe that, compared to other firms, large and small, our partners and managers are more directly involved with our clients on a continuing basis. The team that will perform your audit will be highly trained and experienced. • We have extensive experience auditing cities and Towns. Our staff has detailed knowledge of the specific auditing and reporting requirements of a city and Town. We are committed to providing the Moab City with technical excellence and superior service with the highest level of professionalism. Gilbert & Stewart CPA, PC was organized in 1974. We serve our clients from three locations, Provo, American Fork, and Heber. Ron Stewart, CPA is the individual to contact if questions arise. Our firm contact information is as follows: Gilbert & Stewart CPA, PC 190 West 800 North, Suite #100 Provo, Utah 84601 (801) 377-5300 (801) 373-5622 (Fax) Email: rstewart@gilbertandstewart.com As you read our proposal, you will see that we have the necessary experience, technical expertise and other resources required for this engagement. We thank you in advance for your consideration. Gilbert & Stewart Gilbert & Stewart, CPA's AMERICAN FORK OFFICE 85 NORTH CENTER STREET AMERICAN FORK, UT 84003 (801) 756-9666 FAX (801p756-9667 PROVO OFFICE 190 WEST 800 NORTH #100 PROVO, UT 84601 (801) 377-5300 FAX (801) 373-5622 HEBER OFFICE 45 SOUTH MAIN ST HEBER, UT 84032 (435) 654-6477 FAX (801) 373-5622 W W W.GILBERTANDSTE WART COM General Background Information Gilbert & Stewart, a local firm, was organized in 1974 and has served the Utah area from its Provo location since that time. We now have offices in American Fork and Heber to better serve our clients. The audit of Moab City will be conducted out of the Provo office. Ron Stewart is the individual to contact if questions arise. Gilbert & Stewart (A Professional Corporation) Certified Public Accountants 190 West 800 North, Suite #100 Provo, Utah 84601 (801) 377-5300 Firm Qualifications Gilbert and Stewart has varied and extensive experience in auditing government entities including counties, cities, school districts, special improvement districts, non-profit government grant agencies, etc. (A list of some audit client references is attached). Over the years our approach to auditing has been one of providing assistance to audit clients whenever and however possible including, but not limited to, providing management letter recommendations on matters that may come to our attention during the course of the audit. Our collective experience and our library of resource materials allows us to act in a management advisory on accounting, audit, tax, or other issues that may arise during the year. We have also had experience in qualifying auditees' reports for the certificate of excellence in financial reporting awards given by governmental organizations. Gilbert & Stewart is a member of the Private Companies Practice Section of the Division for CPA Firms of the American Institute of Certified Public Accountants. We have undergone four peer reviews administered by the Private Companies Practice Section, which review serves to document and enhance the quality of our auditing procedures. Our last review was performed in 2019 and we received a pass opinion (the best opinion that can be received). A copy of the report is attached. Affirmations 1. Ron Stewart, an Audit Partner, will supervise the work of this engagement. He is properly licensed as a Certified Public Accountant in the State of Utah. 2. Ron Stewart has over 22 years of municipal auditing experience in the State of Utah. (See individual resume attached.) 3. The staff personnel assigned to this audit have the appropriate educational backgrounds and meet the continuing education requirements of the State of Utah. 4. Gilbert & Stewart does not discriminate against any individual because of race, religion, sex, color, age, handicap or national origin, and these are not a factor in consideration for employment, selection for training, promotion, transfer, recruitment, rates of pay, or other forms of compensation, demotion or separation. 5. Gilbert & Stewart is independent of Moab City as defined in the AICPA's Rules of Conduct, and by the requirements of the Government Auditing Standards, 2018 revision published by the U.S. General Accounting Office. 6. Gilbert & Stewart is properly licensed for practice as a Certified Public Accounting firm in the State of Utah. 7. Gilbert & Stewart meets the continuing education and external quality review requirements contained in the Government Auditing Standards; 2018 revision published by the U.S. General Accounting Office. Computer Auditing Gilbert & Stewart has extensive experience auditing local governments in the State of Utah. We have performed audits of Cities and Towns that have used a large variety of computerized systems including Caselle. We are very familiar with this system and have the capability to audit this system. Audit Team Gilbert & Stewart has an audit staff of 13 professionals. Personnel that will be assigned to the audit and in what capacity as follows. Please see attached resume sheet for experience and qualifications. Ron Stewart - Audit Partner Randel Heaton — Single Audit Specialist (If Needed) Ben Probst — Audit Manager Spencer Hintze — Audit Staff Kurt Gilbert --- Audit Staff Audit Requirements It is our understanding that this is a proposal to audit the basic financial statements of the Moab City including all funds. All discretely presented component units, (if any) as described in GASB 14 will be included in the financial statements but will be audited by other firms or under a separate engagement. This proposal also includes all compliance auditing and control systems review as required by Government Auditing Standards, and State Compliance Manuals. We will provide you with the following: 1. An auditor's opinion on the City's financial statements with an in -relation -to opinion on combining and supplementary information, if any. We will ensure that the financial statements are prepared in conformity with Government Auditing Standards. 2. A report on the internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with government auditing standards. 3. An auditor's report on compliance and internal control over compliance as required by the Utah State Audit Compliance Guide. 4. A comprehensive management letter including audit findings and recommendations. This letter will include written responses from the City for each recommendation given. If the City declines to respond that will be noted in the letter as well. Local Office Audit Experience Some of the entities for which we have provided audit services include: South Jordan City Sunil Nadu, Finance Director 11175 South Redwood Road South Jordan, Utah 801-254-3742 Payson City Cathy Jensen, Finance Director Payson, Utah 801-465-5205 Eagle Mountain City Paul Jerome, Finance Director Eagle Mountain, Utah, 801-789-6606 Midway City Brad Wilson, City Recorder Midway, Utah 435 654-3223 Saratoga Springs City Chelese Rawlings, Finance Director Saratoga Springs, Utah 801- 766-9793 Vineyard City Jacob Mchargue, City Manager Vineyard, Utah 801- 226-1929 Grantsville City Sherrie Broadbent, Finance Director Grantsville, Utah 435-884-4619 Grand County Emergency Medical Services, Special Service District Andy Smith, Executive Director Moab, Utah 435-259-1301 Additional references will be submitted upon your request. Audit Approach Our audit will be conducted in accordance with generally accepted auditing standards; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the Moab City and other procedures we consider necessary to enable us to express an unqualified opinion that the financial statements are fairly presented, in all material respects, in conformity with generally accepted accounting principles and to report on The Moab City 's compliance with laws and regulations and its internal controls as required by Government Auditing Standards and OMB Unified Guidance. Our audit will also cover all requirements of the State of Utah Legal Compliance Audit Guide. Our audit fieldwork will be determined by our evaluation of accounting systems and controls, by evaluation of audit risk and materiality, and will consist of both compliance and substantive testing based upon those evaluations. We would expect the cooperation of City personnel in providing a suitable place to work, in helping to locate records, preparation of schedules where possible, and by responding to questions. We would, however, try not to be unnecessarily disruptive of day-to-day operations. The number of hours needed to complete the audit will be described in the fees section. Other Auditors Our firm will not use the services of other auditors for the audit of your City. Reporting Deadlines We will plan and prepare to begin our audit the first week in September, we will plan and perform the audit to have our field work completed by the last week of September, and the audit completed by the 20th of October. Our firm performs audits of governmental entities each year and are familiar with auditing in the State of Utah. We will plan and perform the audit in a manner which will meet all the filing deadlines required of the City. Fee Schedule Our fee, which includes all out-of-pocket expenses for the audit of the basic financial statements for the year June 30, 2021 is as follows: Basic Financial Statements Hourly Estimate Estimated 2021 Rate d Hours Total Partners $ 170 30.00 $ 5,100 Managers 135 35.93 $ 4,850 Staff 110 55.00 6,050 Basic Financial Statement Audit 120.93 $ 16,000 The annual not to exceed fee is as follows: Financial YEARS Audit 2021 $ 16,000 2022 16,000 2023 16,000 2024 16,000 Total $ 64,000 Thank you for your consideration of our proposal. If you have further questions, please call. Sincerely, game sue GILBERT & STEWART Certified Public Accountants PERSONNEL EXPERIENCE AND QUALIFICATIONS OF RONALD J STEWART Certified Public Accountant Audit Partner Graduated 1999 Degree Master of Accountancy B.S. degree in Business Management College Weber State University College of Business Utah Valley State College Qualifications: Awarded CPA certificate from the State of Utah in 2001. Began working for Gilbert and Stewart in 1999 and has worked on municipal, non-profit, school district, and commercial audits. Government Auditing Experience including but not limited to: Utah County Orem City South Jordan City Saratoga Springs Eagle Mountain City Eureka City Grantsville City Hooper City City of Vineyard Grand County EMS, Special Service District. Greater Salt Lake Municipal Services District Many other Governmental, Non -Profit, and Commercial entities Attends annual government accounting and auditing update courses sponsored by the Utah Association of CPAs. Attended: Utah State Government Audit Update (attended annually) UACPA State & Local Government Update (attended annually) Member of: The American Institute and Utah Association of CPAs. Government Finance Officers Association Utah Government Finance Officers Association. PERSONNEL EXPERIENCE AND QUALIFICATIONS OF BEN H PROBST Certified Public Accountant Audit Partner/Manager Graduated 1990 Degree Master of Accountancy B.S. Degree in Accounting College Brigham Young University Marriott School of Management Qualifications: Awarded CPA certificate from the State of Texas in 1992 and from the State of Utah in 1993. Began public accounting career in 1990 working for KPMG Peat Marwick in Dallas, Texas. Began working for Gilbert & Stewart in 1992 and has worked on municipal, non-profit, school district, and commercial audits. Audit Partner/Manager: Utah County Midway City Payson City Town of Daniels Heber City Nebo School District Morgan School District North Sanpete School District South Sanpete School District Rich School District North Summit School District Many other governmental and not -for-profit engagements Attends annual governmental accounting and auditing update courses sponsored by the Utah Association of CPA's. Attended: Utah State Government Audit Update; Annually UACPA State & Local Government Update; Annually AICPA Practitioners' Symposium, June 2021 - Performing a Single Audit for State & Local Governments Member of American Institute and Utah Association of CPA's. PERSONNEL EXPERIENCE AND QUALIFICATIONS OF RANDEL A HEATON Certified Public Accountant Audit Partner/ Single Audit Specialist Graduated 1972 Degree S.S. Degree in Accounting College Brigham Young University Marriott School of Management Qualifications: Entered public practice in Provo, Utah in 1973 and has worked on municipal, non-profit, school district and commercial audits. Awarded CPA certificate from the State of Utah in 1975. Audit Partner: Single Audit Specialist: Pleasant Grove City Housing Authority of Utah County Orem City Meridian School Kids on the Move Today's Youth Many other Government and Non -Profit Audits Utah County Pleasant Grove City Orem City Heber City Nebo School District North Sanpete School District South Sanpete School District Millard School District Daniels Town Many other Government and Non -Profit Single Audits Attended: Utah State Government Audit Update; Annually UACPA State & Local Government Update; Annually UACPA - Compliance Auditing Member of American Institute and Utah Association of CPA's. PERSONNEL EXPERIENCE AND QUALIFICATIONS OF SPENCER HINTZE Audit Staff Graduated 2012 Degree Master of Accountancy B.S. Accounting College Qualifications: Southern Utah University Utah Valley University Woodbury School of Business Received Certified Public Accountant license from State of Utah in 2018. Began working for Gilbert and Stewart in 2012 and has worked on municipal, non-profit, school district, employee benefits, and commercial audits. Commercial Auditing Experience including but not limited to: Utah County Orem City South Jordan City Grantsville City Eagle Mountain City City of Vineyard Heber City Payson City Hooper City Midway City Town of Cedar Fort Many other governmental, non-profit, employee benefits, and commercial entities Attends annual government accounting and auditing update courses sponsored by the Utah Association of CPA's. Attends Annually: Utah State Government Audit Update UACPA State and Local Government Update Affiliate Member of UACPA. Moab City Council Agenda Item Thompson Townhomes Plat Meeting Date: June 22, 2021 Title: Consideration and Possible Approval of Resolution #24-2021, A Resolution Approving the Townhome Plat Application for the Thompson Townhomes, property located at 246 E 200 S, Moab UT 84532. Disposition: Discussion and Possible Action Staff Presenter: Cory P. Shurtleff, Assistant Planner Attachment(s): - Exhibit 1: Draft Planning Resolution #24-2021 - Exhibit 2: Vicinity Map - Exhibit 3: Recorded County Plat - Exhibit 4: Draft Survey Plat Options: 1. Approve with or without modifications; 2. Continue action on the item and give specific direction to the applicant and staff as to additional information needed; 3. Deny Resolution. Recommended Motion: I move that the City Council approve Resolution #24-2021, A Resolution Approving the Townhome Plat Application for the Thompson Townhomes, property located at 246 E 200 S, Moab UT 84532. Applicant: Terence Thompson, Owner Background: Terence Thompson, applicant and owner, submitted the City of Moab Pre-Application Meeting Request Form, with associated materials on September 22, 2020. This application was reviewed by the City of Moab Development Review Team, with comments sent back to the applicant after a scheduled Pre-Application Meeting with City Staff. As the proposed development scope did not require additional Staff review through a Site Plan Application, the proposed development was submitted and processed through the Building Permit Application process. The applicant has submitted the Townhome Plat Application, via the Subdivision Application, to record the Townhome Plat ownership division of the 6 unit multi-household dwelling. The Resolution received a positive recommendation from the City of Moab Planning Commission on June 10, 2021; 4-0 in favor of positive recommendation. Project Summary: Location: 246 E 200 S, Moab UT Property Owner: TNT Real Estate Investments LLC, Terence Thompson 2 Applicant: Terence Thompson Parcel Size: 0.38 acres Current Zone R-3 Multi-Household Residential Zone Proposed Use: 6 unit Townhome Residential; Multi-Household Narrative Summary: The applicant is proposing a 6 unit multi-household residential townhome. The two story units will access off of 200 south with enclosed garages facing the west side of the property. Process: Condominium Plat/ Townhome Plat Section 16.08.020 of the Moab Municipal Code allows exceptions to Final Plat procedures for Minor Subdivisions, with approval by the City Council. This item defined as a Townhome Plat does not have specific code or procedures. The development of 6 multi -household dwelling units in the R-3 Multi-Household Residential zone is permitted by-right through a Building Permit Review process, without additional Planning review process. The Townhome Plat is essentially a function of ownership (similar to that of a Co ndominium Plat), applied to the permitted development and land area associated with each dwelling unit. Condominium Plats do not require City Council review or approval. A Townhome Plat, given the specific “division” and allocation of land specific to lots, has been historically and by policy recommended by the Planning Commission and approved by the City Council, similar to that of a minor subdivision procedure. The aforementioned MMC sections are included below: 17.79.060 Plat and declaration approval. All condominium developments shall include a condominium plat and condominium declaration complying with the provisions of the Utah Condominium Ownership Act. The proposed plat and declaration shall be submitted with the application for staff review prior to any applicable decision by the body having land use authority. The final plat for all condominium conversions shall include a signature block for the Planning Commission, City Planner, City Engineer, and City Attorney which must be executed prior to rec ording. Except where the applicant posts a performance guarantee under Section 16.20.060 (subdivisions) or Section 17.66.180(C) (planned unit developments), the condominium plat and declaration shall not be recorded until all approvals required under by city code have been obtained and all required improvements have been completed. (Ord. 06-10 (part), 2006) 16.08.020 Exceptions--Final plat. In subdivisions of less than five lots, land may be sold after recording of a plat, if all the following conditions are met: A. The subdivision plan shall have been approved by the Planning Commission, the planning coordinator, the City Engineer, the City Attorney, other agencies the zoning administrator deems necessary, and the City Council; B. The subdivision is not traversed by lines of a proposed street, and does not require the dedication of any land for street or other purposes; C. Each lot within the subdivision meets the frontage width and area requirements of the zoning title or has been granted a variance from such requirements by the appeal authority; 3 D. All final plat requirements shall be complied with; E. All provisions of Chapter 16.20 of this title shall be complied with; and F. The water supply and sewage disposal shall have been approved by the utility supervisor. (Ord. 10-06, 2010; Ord. 13-81 (part), 1981: prior code §22-2-2) CITY OF MOAB RESOLUTION NO. 24-2021 A RESOLUTION APPROVING THE TOWNHOME PLAT APPLICATION FOR THE THOMPSON TOWNHOMES, PROPERTY LOCATED AT 246 EAST 200 SOUTH, MOAB UT 84532. WHEREAS, the following describes the intent and purpose of this resolution: a. Applicant and Owner, Terence Thompson, has submitted the Townhome Plat Application via, the Subdivision Final Plat Application, for the six (6) unit multi-household dwelling conversion to a Townhome Plat property, located at 246 East 200 South, Moab UT 84532; and b. The Applicant submitted to the City of Moab the appropriate application and documents for review and approval of the proposed Thompson Townhomes as required in the Moab Municipal Code (MMC) Chapter 16.08.020; and c. The townhome lots are located on a 0.38 acre property in the R-3 Multi-Household Residential Zone and the proposed use is allowed as a permitted use in this zone; and d. As required in MMC Chapter 17.79.30, existing structures shall not be converted to condominium ownership without first receiving review and recommendation of the City Planning Staff, then approval from the Planning Commission; and e. As required in MMC Chapter 16.08.020, the subdivision plan shall have been approved by the Planning Commission, the planning coordinator, the City Engineer, the City Attorney, other agencies the zoning administrator deems necessary, and the City Council; and f. This item defined as a Townhome Plat does not have specific code or procedures. The development of 6 multi-household dwelling units in the R-3 Multi-Household Residential zone is permitted by-right through a Building Permit Review process, without additional Planning review process. The Townhome Plat is essentially a function of ownership (similar to that of a Condominium Plat), applied to the permitted development and land area associated with each dwelling unit. Condominium Plats do not require City Council review or approval. A Townhome Plat, given the specific “division” and allocation of land specific to lots, has been historically and by policy recommended by the Planning Commission and approved by the City Council, similar to that of a minor subdivision procedure; and g. The purpose for this Townhome Plat Application is to change the designation of the constructed units, into individual townhome lots as defined in MMC chapter 17.06.020 and 16.08.020, for the purpose of allowing individual ownership of the dwelling units in each lot; and h. Following the consideration of the technical aspects of the pertinent code sections, the City of Moab Planning Commission, pursuant to Planning Resolution #24-2021, hereby finds that the application to record the Thompson Townhome Plat can meet or exceed the pertinent code requirements. NOW, THEREFORE, having considered public comment, staff comments, and discussion of the pertinent aspects of the proposed townhome plat application, by adoption of Resolution #24-2021, does herby find, determine, and declare, that the applicable provisions of the Moab Municipal Code and the intent of the Moab General Plan can be met; AND, FURTHERMORE, BE IT RESOLVED BY THE CITY OF MOAB CITY COUNCIL, Thompson Townhome Plat, on the property located at 246 East 200 South, Moab UT 84532, is hereby APPROVED. Resolution #24-2021 Page 2 of 2 PASSED AND APPROVED in open meeting by a majority vote of the Governing Body of the City of Moab City Council on June 21, 2021. SIGNED: ________________________________ Emily Niehaus, Mayor ATTEST: ________________________________ Sommar Johnson, Recorder MOAB CITY CITY COUNCIL June 22, 2021 Agenda Item Outdoor Dining and Parklets Title: Possible action on ORDINANCE NO. 2021-13 An Ordinance Amending the Text of the Moab Municipal Code (MMC) to Add Regulation for Outdoor Dining by Amending Sections 17.21 C-2 Commercial Residential Zone, 17.24 C-3 Central Commercial Zone, 17.27 C-4 General Commercial Zone and 17.31 RC Resort Commercial Zone and by allowing consideration of parklets in the City Right-of-Way (ROW) by amending Section17.24 C-3 Central Commercial Zone. Associated definitions will be added to MMC Section 17.06 Definitions. Staff Presenter: Nora Shepard, Planning Director Applicant: City Initiative Attachment(s): Exhibit A: ORDINANCE NO. 2021-13 An Ordinance Amending the Text of the Moab Municipal Code (MMC) to Add Regulation for Outdoor Dining by Amending Sections 17.21 C-2 Commercial Residential Zone, 17.24 C-3 Central Commercial Zone, 17.27 C- 4 General Commercial Zone and 17.31 RC Resort Commercial Zone and by allowing consideration of parklets in the City Right-of-Way (ROW) by amending Section17.24 C- 3 Central Commercial Zone. Associated definitions will be added to MMC Section 17.06 Definitions. Exhibit B: Map of Restaurants in Moab Exhibit C: Public Input received Options: 1. Approve Ordinance 2021-13, with or without modifications; or 2. Continue or table action to a later meeting with specific direction to City Staff and Applicant as to additional information needed to make a decision; or 3. Deny Ordinance 2021-13, giving specific findings for decision. Motion for Approval: I move that the City Council approve ORDINANCE NO. 2021-13 An Ordinance Amending the Text of the Moab Municipal Code (MMC) to Add Regulation for Outdoor Dining by Amending Sections 17.21 C-2 Commercial Residential Zone, 17.24 C-3 Central Commercial Zone, 17.27 C-4 General Commercial Zone and 17.31 RC Resort Commercial Zone and by allowing consideration of parklets in the City Right-of-Way (ROW) by amending Section17.24 C-3 Central Commercial Zone. Associated definitions will be added to MMC Section 17.06 Definitions. Background: Chapter 17 (Zoning) of the MMC currently does not address outdoor dining at all, whether on site or in City ROW. At one time, outdoor dining was a conditional use, but the City did away with Conditional Uses and all related standards. The proposed code amendments would allow outdoor dining as an administrative process, subject to development standards. The City has allowed “Temporary Parklets” to allow outdoor dining in the City Right of Way (ROW), subject to various conditions terms and conditions. This was an administrative process that was primarily to allow restaurants to be able to serve customers safely during the COVID emergency provisions. The City allowed issued one parklet permit last year and this year. The emergency provisions allowing parklets is set to expire on June 30, 2021. The City Council supported this effort and has directed staff to work on Land Use Code amendments to allow continued use of parklets. Moab’s Main Street is a state highway, restricting outdoor dining and parklets. Many restaurants on Main Street already have outdoor dining on the same property as the restaurant use. There are other restaurants in Moab that do not front on Main Street (Hwy 191). Those restaurants could qualify for outdoor dining or, in some cases, parklets. Planning Commission Recommendation This item has been reviewed and discussed by the Planning Commission at several work sessions. A public hearing was held on June 10, 2021. There was no public input during the public hearing. The City received 4 comments via email. The comments were related to the one parklet that we have allowed on 98 Center. They cu rrently have 2 parklets for their business, one in Center Street, and one in 100 East. The comments are attached as Exhibit C. The comments were generally about impacts of the parklets on existing neighboring business and reduction of the public parking. I n order to address some of the comments, the staff proposed adding some language in the parklet portion of the code amendments that would allow only 1 parklet per business and specifies that, if on a corner, the parklet would be considered on the street with less traffic and where other business entrances were less of a concern. Exhibit A is the draft ordinance. The redlines indicate recent changes that the Planning Commission discussed and recommended. The Planning Commission forwards a positive recommendation to the City Council on the proposed Ordinance 2021-13. The vote was unanimous. On-Premises Outdoor Dining There are several restaurants that currently have outdoor dining on -site. The intent is to allow those to continue and to allow additional opportunities as a permitted use. The staff has reviewed the current restaurant business licenses to determine where the restaurants are in Moab and to help in determining whether they have capacity on-site to provide outdoor dining. When a restaurant has the area to build temporary or permanent outdoor dining, they should be permitted to do so, with specific development standards such as: • Continue to maintain the required parking and facilities for those with disabilities • The existing restroom facilities are adequate to serve the additional seating. • Must meet building permit requirements and must obtain a building permit, as required • Lighting must meet the dark sky provision of the MMC • Health and Fire requirements are met There are two types of on-site outdoor dining that should be considered: Permanent outdoor dining that could be modified to be used year-round and temporary, seasonal dining that would be erected and used during good weather. We have examples of both throughout Moab. The intent is to allow both types, subject to development standards. The process would be handled through the application and issuance of a building permit. The building permit requires approval by building, planning, public works, health department and fire district. Proposed Changes to the Code 1. Add definitions to 17.06 to include: Restaurant with Outdoor Dining, Permanent - Outdoor dining, permanent - Any restaurant with an outdoor eating and drinking area that is associated with and incidental and subordinate to a primary use of that parcel or lot. The outdoor dining is constructed as a part of the primary building, as an addition to the building or a separate structure that is a permanent structure. The outdoor dining areas may inclu de design features to allow year-round use Restaurant, with Outdoor Dining, Seasonal - Any restaurant with an outdoor eating and drinking area that is associated with and incidental and subordinate to a primary use of that parcel or lot. This use may include removable tables, chairs, planters, or similar features and equipment. 2. Modify the C-2 Commercial – Residential Zone, C-3 Central Commercial Zone, C-4 General Commercial Zone and RC Resort Commercial Zone to allow Outdoor Dining: Add Outdoor Dining and associated development standards to the “Permitted Uses and Regulations” in each zone as follows: Restaurant with Outdoor Dining, Permanent a. All Outdoor Dining must comply with the applicable Building, Health and Fire Codes b. Outdoor Dining must not encroach into the zone required setbacks. c. Additional parking will be required to include the additional floor area d. Parking area shall be an all-weather, durable surface such as concrete, asphalt or sealed gravel that will not generate dust or deposit gravel on paved roadways. e. Noise, odor and glare shall be contained on the property. All operations shall comply with the Noise Provisions of the MMC. f. All additional lighting will have to comply with the Dark Sky lighting provisions of the code. g. Landscaping, screening, and fencing shall be installed and maintained to mitigate impacts on surrounding residential uses. h. Outside storage of equipment, materials, and supplies shall be contained and located within a building or a sight obscuring fence; Vehicular ingress and egress traffic patterns shall be designed to not impede existing traffic flows and provide adequate interior circulation. i. No amplified music will be allowed j. Hours of operation will not exceed seven a.m. to ten p.m. k. Individual businesses are responsible for adding any temporary space to their premises for purposes of DABC licensing if they wish. Currently, only restaurants with approved proper DABC permits may serve alcohol outdoors. All restaurants shall be responsible for following DABC rules and regulations. Restaurants with Outdoor Dining, Seasonal a. All Outdoor Dining must comply with the applicable Building, Health and Fire Codes b. Outdoor Dining must not encroach into the zone required setbacks. c. Noise, odor and glare shall be contained on the property. d. All additional lighting will have to comply with the Dark Sky lighting provisions of the code. e. Landscaping, screening, and fencing shall be installed and maintained to mitigate impacts on surrounding residential uses. f. Outside storage of equipment, materials, and supplies shall be contained and located within a building or a sight obscuring fence; Vehicular ingress and egress traffic patterns shall be designed to not impede existing traffic flows and provide adequate interior circulation. g. No amplified music will be allowed h. Hours of operation will not exceed seven a.m. to 10 p.m. i. Temporary structure such as umbrellas, planters, tents, or temporary barriers are allowed. Such items shall be properly Space heaters are permitted as long as they are at least 2 feet away from any flammable materials. Tents may be allowed if approved by the Moab Building Official and by Fire Officials. Outdoor cooking is not permitted. Coolers or other displays may be allowed but have to be easily moved and follow health guidelines for distribution. j. Individual businesses are responsible for adding any temporary space to their premises for purposes of DABC licensing if they wish. Currently, only restaurants with approved proper DABC permits may serve alcohol outdoors. All restaurants shall be responsible for following DABC rules and regulations. Parklets Parklets are temporary outdoor dining in the City ROW. They were allowed initially as a response to the COVID restrictions as a way to help restaurants to continue to be able to serve meals. That was done as a short-term administrative process. These code amendments would allow parklets through changes in the Land Use Code. There are specific standards that must be approved by Planning, Building, Public Works, Health and Fire. Many of the standards are similar to a Restaurant with Outdoor Dining, Temporary. There are added standards since these would be on City Property. There will be a separate application form and standards that applicants must use to apply for such a use on City Property. Parklets will only be considered on properties that do not have adequate space for outdoor dining on the property. Proposed Changes to the Code: 1. Add definitions to 17.06 to include: Parklets - Parklets are on-street parking spaces that are temporarily converted for to allow temporary, seasonal outdoor dining. 2. Add Parklets as a permitted use in the C-3 Central Commercial Zone subject to the following development standards: a. Parklets on City Property will only be considered if there is not adequate area on the property to accommodate outdoor dining. If outdoor dining already exists, the property is not eligible for a Parklet. b. Sidewalks and Public Rights of Way must maintain an adequate pedestrian flow. The recommended width of the sidewalk is 72 inches. The placement of the outdoor dining shall maintain access to fire hydrants, crosswalks, public utility access and building entrances. A 15’ Fire lane must be maintained at all times. c. Width shall not exceed the frontage of the business property without written permission from the adjacent property owner. Adjacent properties are strongly encouraged to coordinate. A 72” pedestrian space (preferred width) should be maintained at all times. Each business is responsible for ensuring compliance with fire/emergency access and ADA requirements. d. Temporary structures such as umbrellas, planters or temporary barriers are allowed, but shall not be permanently affixed to public property. Such items shall be properly weighted and cannot be more than 80 inches above the sidewalk. Space heaters are permitted if they are at least 2 feet away from any flammable materials. Tents may be allowed if approved by the Moab Building Official and by Fire Officials. Outdoor cooking is not permitted. Coolers or other displays may be allowed but must be easily moved and follow health guidelines for distribution. The City has the right to ask that the parklet be removed within 24 hours if necessary, for public health, safety, or welfare purposes. e. All businesses are responsible for their own trash, waste, and recycling. The site must be kept clean. In the event of a strong storm causing minor flooding, the business owner is responsible for cleaning up any debris, as necessary. f. Individual businesses are responsible for adding any temporary space to their premises for purposes of DABC licensing if they wish. Currently, only restaurants with approved proper DABC permits may serve alcohol outdoors. All restaurants shall be responsible for following DABC rules and regulations. g. Main Street (Hwy 191) is a state highway, and the City does not have the authority to grant any activities in the State Right of Way. h. All business activities shall be governed by the City’s noise and nuisance provisions. No amplified music will be allowed. i. Parklets may be used during normal dining hours. Use of the outdoor dining area must end at 10:00pm. j. Parklets are allowed seasonally, from April 15th through October 31 st. k. Other Design Criteria: 1. Maximum encroachment into street: 12 feet from edge of gutter 2. No more than width of storefront, if parklet will be in front of the business in the City ROW 3. Minimum remaining lane width: 15 ft (Can be reduced on a case-by-case basis) Minimum remaining sidewalk width: 72 inches preferred (Can be reduced on a case-by-case basis) 4. Enter/Exit outdoor dining from sidewalk only, not from street 5. Safety lighting is required, signage and reflective materials are allowed and encouraged 6. All street furniture must be secure to withstand high winds 7. All street furniture should be secured after closing 8. Must follow Southeast Utah Health Department (SEUHD) requirements 9. Enclosures should be able to be removed within 24 hours, if needed and required by City l. A License Agreement shall be required as specified in Parklet information application and packet m. Submittal requirements are stated in the Parklet Information and packet and shall include: 1. Completed Application Form 2. Site Plan (8.5” by 11” minimum size) showing i. Parcel boundary lines ii. Drives, Streets, Rights-of-Way, Existing Buildings, Parking including widths of pavement, curb and gutter and dimension of the Right of Way. iii. Location of proposed outdoor dining area (with dimensions) 3. Plans that indicate the following: i. Location of tables, general table dimensions, spacing between tables (feet), spacing between tables and public walkways (feet), and number of seats per table. ii. ADA accessible routes between the outdoor dining space and indoor space, noting location of restrooms. iii. Occupancy of outdoor dining space meeting applicable public health guidelines. iv. Location of any additional outdoor structures such, kiosks, tents or shade structures. v. All parklets are required to install barriers on all sides. The only access to the parklet will be from the sidewalk. vi. Description of what type of barriers you will use to define the parklet space. Materials can include Jersey Barriers or similar barriers, planters, and fences (that can be removed withing 24 hours, if necessary) Steel tubing or similar materials. vii. If a Property is located on a corner, only one parklet is allowed per restaurant. The parklet will be located on the street with lower volumes of traffic and where the parklet will least disrupt the entrances to other businesses. 4. Signage and Lighting: Lighting Plan Consistent with Moab’s Dark Sky Ordinance. For safety purposes, it is important that the parklet be lighted and visible, but the lighting must meet the lighting requirement on our Code (Dark Sky Compliant Lighting). 5. Canvas or coated fabric is allowed. 6. Notification of adjacent property owners: This process requires that the applicant communicate with all adjoining property owners. The application shall include evidence of how this outreach was done and resulting concerns raised by the neighbors. Revised Draft 6.10.2021, as recommended by Planning Commission CITY OF MOAB, UTAH ORDINANCE NO. 2021-13 An Ordinance Amending the Text of the Moab Municipal Code (MMC) to Add Regulation for Outdoor Dining by Amending Sections 17.21 C-2 Commercial Residential Zone, 17.24 C-3 Central Commercial Zone, 17.27 C-4 General Commercial Zone and 17.31 RC Resort Commercial Zone and by allowing consideration of parklets in the City Right-of-Way (ROW) by amending Section17.24 C-3 Central Commercial Zone. Associated definitions will be added to MMC Section 17.06 Definitions. WHEREAS, the City has enacted Title 17 Zoning, of the Moab Municipal Code (‘MMC”) that governs land use and development within the City Limits. WHEREAS, from time to time the City undertakes revisions of Title 17.00 to improve the quality of land development and align the Code with state law and contemporary planning concepts. WHEREAS, the City finds that this Ordinance will serve the public health, safety, and welfare, and that adoption is in the best interests of the Moab community. WHEREAS, Title 17.00 of the MMC does not address outdoor dining. WHEREAS, outdoor dining adds activity and pedestrian scale to the City’s commercial areas. WHEREAS, the City permitted “parklets” to be constructed in City Right of Way (ROW) to allow restaurants to be able to operate on-site during COVID-19 restrictions and the City would like to allow parklets, under specific conditions, as part of Title 17 Zoning. WHEREAS, the Planning Commission has discussed and reviewed the proposed ordinance revisions on numerous occasions and has provided valuable input. WHEREAS, the Planning Commission held a public hearing on May 27, 2021 aft er meeting the public hearing notice requirement of the MMC. WHEREAS, after the public hearing, the Planning Commission considered the ordinance and public input and forwarded a positive recommendation to the City Council on May 27, 2021. NOW, THEREFORE BE IT ORDAINED that the Moab City Council hereby approves Text Amendments to the MMC as follows: Section 1: Add definitions to 17.06 to include: Parklets - Parklets are on-street parking spaces that are temporarily converted to outdoor seating for to allow temporary, seasonal outdoor dining. Restaurant with Outdoor Dining, Permanent - Outdoor dining, permanent - Any restaurant with an outdoor eating and drinking area that is associated with and incidental and subordinate to a primary use of that parcel or lot. The outdoor dining is constructed as a part of the primary building, as an addition to the building or a separate structure that is a permanent structure. The outdoor dining areas may include design features to allow year-round use Restaurant, with Outdoor Dining, Seasonal - Any restaurant with an outdoor eating and drinking area that is associated with and incidental and subordinate to a primary use of that parcel or lot. This use may include removable tables, chairs, planters, or similar features and equipment. Section 2: Modify the C-2 Commercial – Residential Zone to allow Outdoor Dining by adding Outdoor Dining and associated development standards to 17.21.020 Permitted Uses and Regulations and renumbering the balance of the section as necessary, as follows: Restaurant with Outdoor Dining, Permanent a. All Outdoor Dining must comply with the applicable Building, Health and Fire Codes b. Outdoor Dining must not encroach into the zone required setbacks. c. Additional parking will be required to include the additional floor area d. Parking area shall be an all-weather, durable surface such as concrete, asphalt or sealed gravel that will not generate dust or deposit gravel on paved roadways. e. Noise, odor and glare shall be contained on the property. All operations shall comply with the Noise Provisions of the MMC. f. All additional lighting will have to comply with the Dark Sky lighting provisions of the code. g. Landscaping, screening, and fencing shall be installed and maintained to mitigate impacts on surrounding residential uses. h. Outside storage of equipment, materials, and supplies shall be contained and located within a building or a sight obscuring fence; Vehicular ingress and egress traffic patterns shall be designed to not impede existing traffic flows and provide adequate interior circulation. i. No amplified music will be allowed j. Hours of operation will not exceed seven a.m. to ten p.m. k. Individual businesses are responsible for adding any temporary space to their premises for purposes of DABC licensing if they wish. Currently, only restaurants with approved proper DABC permits may serve alcohol outdoors. All restaurants shall be responsible for following DABC rules and regulations. Restaurants with Outdoor Dining, Seasonal a. All Outdoor Dining must comply with the applicable Building, Health and Fire Codes b. Outdoor Dining must not encroach into the zone required setbacks. c. Noise, odor and glare shall be contained on the property. d. All additional lighting will have to comply with the Dark Sky lighting provisions of the code. e. Landscaping, screening, and fencing shall be installed and maintained to mitigate impacts on surrounding residential uses. f. Outside storage of equipment, materials, and supplies shall be contained and located within a building or a sight obscuring fence; Vehicular ingress and egress traffic patterns shall be designed to not impede existing traffic flows and provide adequate interior circulation. g. No amplified music will be allowed h. Hours of operation will not exceed seven a.m. to 10 p.m. i. Temporary structure such as umbrellas, planters, tents, or temporary barriers are allowed. Such items shall be properly Sas space heaters are permitted as long as they are at least 2 feet away from any flammable materials. Tents may be allowed if approved by the Moab Building Official and by Fire Officials. Outdoor cooking is not permitted. Coolers or other displays may be allowed but have to be easily moved and follow health guidelines for distribution. j. Individual businesses are responsible for adding any temporary space to their premises for purposes of DABC licensing if they wish. Currently, only restaurants with approved proper DABC permits may serve alcohol outdoors. All restaurants shall be responsible for following DABC rules and regulations. Section 3: Modify the C-23 Central Commercial Zone to allow Outdoor Dining: Add Outdoor Dining and associated development standards to 17.24.020 Permitted Uses and Regulations with associated standards as shown for Section 2 above. Section 4: Modify the C-4 General Commercial Zone to allow Outdoor Dining: Add Outdoor Dining and associated development standards to 17.27.020 Permitted Uses and Regulations with associated standards as shown for Section 2 above. Section 5: Modify the RC Resort Commercial Zone to allow Outdoor Dining: Add Outdoor Dining and associated development standards to 17.31.020 Permitted Uses and Regulations as shown for Section 2 above. Section 6: Modify the C-3 Central Commercial Zone to allow consideration of Parklets: Add Parklets and associated standards to 17.24.020 as follows: Parklets a. Parklets on City Property will only be considered if there is not adequate area on the property to accommodate outdoor dining. If outdoor dining already exists, the property is not eligible for a Parklet. b. Sidewalks and Public Rights of Way must maintain an adequate pedestrian flow. The recommended width of the sidewalk is 72 inches. The placement of the outdoor dining shall maintain access to fire hydrants, crosswalks, public utility access and building entrances. A 15’ Fire lane must be maintained at all times. c. Width shall not exceed the frontage of the business property without written permission from the adjacent property owner. Adjacent properties are strongly encouraged to coordinate. A 72” pedestrian path (preferred width) should be maintained at all times. Each business is responsible for ensuring compliance with fire/emergency access and ADA requirements. d. Temporary structure such as umbrellas, planters or temporary barriers are allowed, but shall not be permanently affixed to public property. Such items shall be properly weighted and cannot be more than 80 inches above the sidewalk. Space heaters are permitted if they are at least 2 feet away from any flammable materials. Tents may be allowed if approved by the Moab Building Official and by Fire Officials. Outdoor cooking is not permitted. Coolers or other displays may be allowed but must be easily moved and follow health guidelines for distribution. The City has the right to ask that the parklet be removed within 24 hours if necessary, for public health, safety, or welfare purposes. e. All businesses are responsible for their own trash, waste, and recycling. T he site must be kept clean. In the event of a strong storm causing minor flooding, the business owner is responsible for cleaning up any debris, as necessary. f. Individual businesses are responsible for adding any temporary space to their premises for purposes of DABC licensing if they wish. Currently, only restaurants with approved proper DABC permits may serve alcohol outdoors. All restaurants shall be responsible for following DABC rules and regulations. g. Main Street (Hwy 191) is a state highway, and the City does not have the authority to grant any activities in the State Right of Way. h. All business activities shall be governed by the City’s noise and nuisance provisions. No amplified music will be allowed. i. Parklets may be used during normal dining hours. Use of the outdoor dining area must end at 10:00pm. j. Parklets are allowed seasonally, from April 15th through October 31 st. j.k. If a Property is located on a corner, only one parklet is allowed per restaurant. The parklet will be located on the street with lower volumes of traffic and where the parklet will least disrupt the entrances to other businesses. k.l. Other Design Criteria: 1. Maximum encroachment into street: 12 feet from edge of gutter 2. No more than width of storefront, if parklet will be in front of the business in the City ROW 3. Minimum remaining lane width: 15 ft (Can be reduced on a case -by-case basis) Minimum remaining sidewalk width: 72 inches preferred (Can be reduced on a case-by-case basis) 4. Enter/Exit outdoor dining from sidewalk only, not from street 5. Safety lighting is required, signage and reflective materials are allowed and encouraged 6. All street furniture must be secure to withstand high winds 7. All street furniture should be secured after closing 8. Must follow Southeast Utah Health Department (SEUHD) requirements 9. Enclosures should be able to be removed within 24 hours, if needed and required by City l.m. A License Agreement shall be required as specified in Parklet information application and packet m.n. Submittal requirements are stated in the Parklet Information and packet and shall include: 1. Completed Application Form 2. Site Plan (8.5” by 11” minimum size) showing i. Parcel boundary lines ii. Drives, Streets, Rights-of-Way, Existing Buildings, Parking including widths of pavement, curb and gutter and dimension of the Right of Way. iii. Location of proposed outdoor dining area (with dimensions) 3. Plans that indicate the following: i. Location of tables, general table dimensions, spacing between tables (feet), spacing between tables and public walkways (feet), and number of seats per table. ii. ADA accessible routes between the outdoor dining space and indoor space, noting location of restrooms. iii. Occupancy of outdoor dining space meeting applicable public health guidelines. iv. Location of any additional outdoor structures such, kiosks, tents or shade structures. v. All parklets are required to install barriers on all sides. The only access to the parklet will be from the sidewalk. vi. Description of what type of barriers you will use to define the parklet space. Materials can include Jersey Barriers or similar barriers, planters, and fences (that can be removed withing 24 hours, if necessary) Steel tubing or similar materials. n.o. Signage and Lighting: Lighting Plan Consistent with Moab’s Dark Sky Ordinance. For safety purposes, it is important that the parklet be lighted and visible, but the lighting must meet the lighting requirement on our Code (Dark Sky Compliant Lighting). o.p. Notification of adjacent property owners: This process requires that the applicant communicate with all adjoining property owners. The application shall include evidence of how this outreach was done and resulting concerns raised by the neighbors. PASSED by the City Council in a public meeting on _____________ by the following vote: MOAB CITY COUNCIL: Those voting aye:_____________________________________ Those voting nay:____________________________________ Those abstaining: ___________________________________ Those absent:_______________________________________ _________________________ Emily Niehaus, Mayor ATTEST: ______________________________ Sommar Johnson, Clerk/Recorder 1 2 3 4 5 7 8 9 10 11 12 13 14 15 16 17 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 Bureau of Land Management, Utah AGRC, Esri, HERE, Garmin, INCREMENT P, NGA, USGS 6 39 42 45 47 Bureau of Land Management, Utah AGRC, Esri, HERE, Garmin, INCREMENT P, NGA, USGS 18 Bureau of Land Management, Utah AGRC, Esri, HERE, Garmin, INCREMENT P, NGA, USGS Business Names 1 98 Center 2 Antika Forma 3 APATIME LLC DBA THE BROKEN OAR RESTAURANT 4 THAI BELLA 2019 INC 5 ARCHES THAI INC 6 ATOMIC LOUNGE 7 BANGKOK HOUSE TOO 8 BLU MANAGEMENT LLC DBA THE BLU PIG 9 CRYSTAL'S CAKES & CONES 10 DIVANI LLC 11 DOUGHBIRD 12 EDDIE MCSTIFF'S, INC. 13 EKLECTICAFE LLC 14 EL CHARRO LOCO 15 FIESTA MEXICANA #10 16 GILIBERTO'S MOAB, LLC 17 GMRG ACQ 1 LLC DBA PIZZA HUT 18 GRAVEL PIT LANES 19 INDO GRILL LLC 20 JAILHOUSE CAFE 21 JOSIE WYATT'S 22 THE TRAILHEAD PUBLIC HOUSE & EATERY 23 LOVE MUFFIN CAFE LLC 24 MCDONALD'S (DBA) 25 MIGUEL'S BAJA GRILL 26 MILT'S STOP & EAT (DBA) 27 MOAB BBQ LLC 28 MOAB COFFEE ROASTERS 29 MOAB FAMILY FOODS LLC (SUBWAY) 30 MOAB FOOD & BEVERAGE SERVICES LLC 31 MOAB GARAGE COMPANY 32 MOAB GRILL FAMILY RESTAURANT LLC 33 MOAB KITCHEN LLC 34 MOYO MOAB FROZEN YOGURT 35 PASTA JAY'S INC 36 PATT & FARADA INC DBA SINGHA THAI CUISINE 37 PEACE TREE JUICE CAFE INC 38 MANDARIN SZECHAUAN RESTAURANT 39 RANCH HOUSE LLC 40 RED ROCK BAKERY & NET CAFE INC 41 SABAKU 42 SAS RESTAURANT VENTURES INC - DENNY'S RESTAURANT - 6835 43 TEQUILA'S LLC DBA TEQUILA'S ON THE ROCKS 44 SLICK ROCK PIZZA LLC DBA DOMINO'S 9120 45 SNAKE OIL COFFEE CO 46 SULTAN 47 SUNSET GRILL 48 SWEET CRAVINGS BAKERY LLC 49 TACOS EL GORDO 1 LLC 50 THE SPOKE LLC 51 WENDY'S 52 WORLD FAMOUS WOODYS TAVERN 53 ZAX WOOD FIRED PIZZA (DBA) Moab Restaurants Map 2021 NTS Legend Restaurants City Limits Parcels 5/11/2021 DC Anonymous comment on Parklets: Corner of 100east center street Center street square: nine businesses, seven plus apartments on second floor, real estate company and healing arts on the same premises. Definitely No parking for 1: customers 2: apartment year around residence 3: visitors 4: employees. Problem with traffic flow and pedestrians (crowding) on sidewalk blocking business entry's. Dogs are a big problem, tied on rails, benches and inside parklet dining area. Having parklet dining visible with lights in the evening breaks dark sky ordinance. ? Thanks to team Moab city and locals for helping small businesses during the pandemic. It's time to reopen indoor dining Thanks for reading my concerns I like to remain anonymous. Sent from my iPhone 6/3/2021 City of Moab Mail - 98 center parklette https://mail.google.com/mail/u/0?ik=4dc26f20dd&view=pt&search=all&permthid=thread-f%3A1701575852582389049&simpl=msg-f%3A17015758525…1/1 Nora Shepard <nshepard@moabcity.org> 98 center parklette 2 messages Stephanie Shepherd Thu, Jun 3, 2021 at 1:39 PM To: planner@moabcity.org I have worked at Alberta’s images for over 20 years. The building had been a struggle the parking is just like everywhere else non existent. We have been very tolerant due to COVID changes. When the parklette was put on the corner the dynamic really changed, not only the parking was unavailable for our clients the sidewalks where congested with no clear walk way the crosswalk became dangerous and the crowds of standing patrons filled our doorway. The restaurant is very busy and I am happy for them but the area is not big enough for them to not have opened up the inside to seating and for them to handle the crowds with out affecting our business. Over the 20 years the 4 way intersection has been a dangerous one. If emergency services aren’t tearing out if there the rv’s that have missed the entrance to the visitors center are flipping a u turn. With the parklette you now have to walk almost half way out into traffic for a vehicle to see you. If you are pulling out into traffic the same applies. I understand it was an option for COVID but long term there needs to be some more thought out into the decision. In the ordinance written there is no mention of dogs. People walking on the sidewalks with a dog and a patron eating at the restaurant with a dog has numerous times caused a fight. If a parklette wherever is was placed didn’t affect other businesses with taking away parking or large crowds hanging around doorways or blocking sidewalks , traffic they might be an asset in Moab. So far it has done the opposite. I know there has been some concern vocalized to council members, mayor and restaurant owners. I would wish you would please listen and stop making exceptions. Over the months we have taken pictures not as a reason for an argument but to show there is a serious problem. Thank you Stephanie shepherd. Nora Shepard <nshepard@moabcity.org>Thu, Jun 3, 2021 at 1:47 PM To: Planning Commission <planning-commission@moabcity.org> A public comment on parklets Nora Shepard Planning Director City of Moab 217 E. Center St. Moab, UT 84532 (435) 259-5129 [Quoted text hidden] Moab City Council Agenda Item Meeting Date: June 22, 2021 Title: Matching Grant Request from Utah State University for a Visitor Use Study Date Submitted: June 16, 2021 Staff Presenter: Emily Niehaus, Mayor; Carly Castle, Deputy City Manager Attachment(s): o Cover letter from Dr. Wayne Freimund, USU Moab o Moab Visitor Use Study Proposal Options: Presentation and possible action Recommended Motion: I move to approve the requested matching support grant in the amount of $36,713.53 for Utah State University—Moab’s Visitor Use Study Background/Summary: Utah State University (USU) has requested that the City provide a matching grant for the University’s work studying visitor use patterns in Moab. The purpose of this study is to provide a comprehensive assessment of outdoor recreation use on state, county, and federal lands surrounding Moab and how Moab itself serves as the hub of that activity. The project activities are guided by four primary objectives: 1. Quantify and characterize outdoor recreation activity and distribution in and adjacent to Moab. 2. Identify perceptions of conflict and areas of possible collaboration between OHV users and other outdoor recreationists. 3. Understand how the creation of Utah Raptor State Park might displace or attract recreational user groups. 4. Determine the dominant route paths from and through the city to selected popular recreation areas used by OHVs in the area. Moab’s financial contribution will be matched by three additional organizations—the Public Lands Initiative ($50,965); the Moab Area Travel Council ($17,200); and USU Moab ($17,000). This matching grant falls under the City’s procurement code, 2.28.110(D) “Exclusions,” which provides, among other things, that intergovernmental agreements and grants or similar agreements where the City serves as a funding conduit to a third party are excluded from the City’s procurement provisions. 5215 Old Main Hill Logan, UT 84322-5215 PH: (435) 797-1790 FAX: (435) 797-4048 www.qcnr.usu.edu/envs Department of Environment & Society June 1, 2021 Emily Niehaus City of Moab and Moab City Council Dear colleagues, Enclosed please find a request for action to provide matching support for a Visitor Study that will provide a needed and comprehensive understanding of visitors to the Moab area and their use patterns. By complementing traditional survey research with mobile device data. Together, this data will enable us to provide comprehensive use estimation that transcends city, county, state and federal lands, understand the visitor use levels and patterns with a focus on OHV use, and to gain an understanding of perceived conflicts among visitors and how they may be mitigated. The enclosed proposal illustrates in detail the types of questions we will peruse and the forms of data and analysis that enable us to respond to those questions. The entire project brings together resources from the Public Lands Initiative, the Moab Travel Council, USU Moab and the City of Moab. The largest sum $50, 975 dollars was provided by the Public Land Imitative largely due to the pledged match from the city of Moab. Please see appendix A for the various letters of support. Our request for action from the City of Moab is to provide $36,713.53. That support will enable us to meet all of our objectives and add a deep dive of OHV travel patterns with the City of Moab. We look forward to your reply, Sincerely, Wayne A. Freimund USU Moab Wayne.freimund@usu.edu 5215 Old Main Hill Logan, UT 84322-5215 PH: (435) 797-1790 FAX: (435) 797-4048 www.qcnr.usu.edu/envs Proposal Title: Managing. Outdoor Recreation in Grand County, Utah: Conflict, Dispersal, and Displacement, Across, City, County, State and Federal Lands PI: Wayne Freimund, Ph.D. Professor, Dept. of Environment and Society Utah State University – Moab wayne.freimund@usu.edu Co-PIs: Jordan W. Smith, Ph.D. Director, Institute of Outdoor Recreation and Tourism Associate Professor, Dept. of Environment and Society Utah State University jordan.smith@usu.edu Anna B. Miller, Ph.D. Assistant Director of Research and Operations Dept. of Environment and Society Utah State University anna.miller@usu.edu Proposal 1 Managing. Outdoor Recreation in Grand County, Utah: Conflict, Dispersal, and Displacement, Across, City, County, State and Federal Lands USU Moab in Cooperation with the Institute for Outdoor Recreation and Tourism About USU Moab USU Moab is part of the USU statewide campus system and is deducted to serving the needs of the Moab community. Recreation Resource Management is an integral part of the curricula offered through USU Moab and with support of the USU Environment and Society Department, provides degrees from the B.A. to Ph.D. Professor Wayne Freimund, who has considerable experience with research and education in Recreation Resource Management anchors that program in Moab. About the Institute of Outdoor Recreation and Tourism at Utah State University The Institute of Outdoor Recreation and Tourism at Utah State University was founded in 1998 by the Utah State Legislature through the Recreation and Tourism Research and Extension Program Act (S.B. 35). The Institute is mandated to focus on: 1) tourism and outdoor recreation use; 2) the social and economic tradeoffs of tourism and outdoor recreation for local communities; and 3) the relationship between outdoor recreation and tourism and public land management practices and policies. The purpose of the Institute is to provide better data for the Legislature as well as municipal, county, state, and federal agencies in their decision-making processes on issues relating to tourism and outdoor recreation. Through our research, we provide a base of information and expertise to assist community officials as they attempt to balance the economic, social, and environmental tradeoffs in tourism development. We also cultivate an interdisciplinary approach towards the study and management of outdoor recreation and tourism through undergraduate and graduate degrees in Recreation Resource Management, which we offer through the Department of Environment and Society at Utah State University. Experience in dealing with similar projects The Institute has a long history of conducting research focused on solving pressing visitor use management challenges throughout Utah. For over 20 years, we have worked collaboratively with federal and state management agencies, local elected leaders, transportation officials, user groups, and resorts to develop and implement research projects focused on visitor use management. Our work has been focused on developing a better understanding of: 1) how many visitors use specific outdoor recreation settings; 2) who those visitors are (i.e., their sociodemographic characteristics, activity preferences, etc.); 3) the temporal and spatial distributions of outdoor recreation activity; and 4) users’ attitudes towards both use levels and transportation issues. Our past work within the state most directly relevant to the transportation challenges faced by Moab include a year-long survey effort to quantify the spatial and temporal distribution of discrete types of non-motorized and motorized recreation throughout the Central Wasatch. This effort included on-site surveys to solicit information about perceptions toward transportation planning and possible alternative transportation projects We also currently manage visitor use monitoring efforts for eight national forests across 17 million acres throughout the Intermountain West; this includes Proposal 2 the Manti-LaSal National Forest. And finally, we are currently working on a grant funded by the National Science Foundation to quantify and visualize tourism flows through neighboring San Juan County. Introduction and Project Justification Utah is a national leader in outdoor recreation, having established the first Office of Outdoor Recreation in the country, and hosting a diverse array of outdoor recreation opportunities on the state’s stunning natural landscapes (Sausser et al., 2019). Participation in outdoor recreation and nature-based tourism within Utah has increased notably over the past decade. The 2013 launch of the Office of Tourism and Film’s “Mighty 5” marketing campaign spurred large increases in visitation to Utah’s five National Parks (Drugova et al., 2020). Visitation to state parks have also escalated in recent years. Visitation reached 10.6 million in 2020, an approximately 33% increase over the previous year, and has more than doubled since its previous peak of just over 5 million visitors in 2012 (Utah State Parks 2021). The increased demand for outdoor recreation opportunities has also spread to county lands, which provided Utah residents with a welcome opportunity to get outside while staying close to home during the COVID-19 pandemic (Price et al., 2020). Recent research and informal reports indicate the unprecedented nature of 2020 demonstrated the importance of public lands for human well-being (Lesser et al. 2020, Jackson et al. 2020, Rice et al. 2020). An important portion of Utah’s outdoor recreation activity occurs around Moab. The city and the surrounding area are famous for providing a wide range of outdoor recreation opportunities and attracting tourists from Utah, across the country, and across the globe. The region is noted for providing an abundance of unique opportunities for mountain biking, rock climbing, and motorized off-highway vehicle (OHV) use. OHV use in particular has become a focus of local elected officials, county planners and tourism officials, business leaders and the Utah state legislature (Podmore, 2021). OHV users use Moab city streets to access trailheads adjacent to town; these trails cross multiple federal, state, and county jurisdictions making managing the recreational activity particularly difficult. The visitor use monitoring efforts of individual land management agencies (e.g., the Bureau of Land Management or the USDA Forest Service) are only focused on collecting data within particular administrative boundaries, creating silos of information about OHV use and OHV users. Cross-jurisdictional research is needed to generate a more comprehensive and regional understanding of the activity. There is no denying that OHV users are an important recreation group within Utah. There are nearly 214,000 OHVs registered in the state (OHV Program Utah State Parks 2020), and 15% of Utahns use OHVs (UDNR and UDPR 2019). OHVs provide important benefits to users (Mann & Leahy 2010) and can generate significant economic impacts for local communities (Jakus et al., 2010). However, conflicts are not uncommon between motorized and non- motorized recreationists (Kil et al. 2012), and motorized recreation can have considerable negative impacts to arid ecosystems (Switalski 2018). Collaborations between user groups exist, such as supporting the creation of new infrastructure for multiple-use recreation. On trails surrounding Moab, recreationists are encouraged to stop and ask if others need help when they see other users on the trail. The concept of appreciative inquiry (Copperrider et al. 1995) has proven a useful tool in rural tourism, particularly in gateway communities, and has helped participants initiate positive outcomes for themselves (Joyner et al. 2019). We propose to apply this concept to multiple use recreation areas around Moab, by identifying existing and potential collaborations Proposal 3 between user groups. Identifying these collaborations can help practitioners build understanding between these groups that might reduce known conflicts. Further expanding opportunities for outdoor recreation within the Moab region, the Utah legislature recently passed a bill to create Utahraptor State Park west of Arches National Park approximately 15 miles from Moab. This future park is proposed to have multiple campgrounds and trails of all kinds, including trails for OHVs. Creating designated campgrounds could alleviate ecological impacts to the arid landscape resulting from the widely-dispersed camping which currently occurs in the area. Built infrastructure can also make the area more accessible for some user groups. However, as state parks charge entrance and camping fees, and regulate activities within their boundaries, this designation has the potential to displace people currently using the newly-designated parklands for outdoor recreation. Understanding use of the area before and after construction of the new park will provide an opportunity to quantify user displacement. This information can help managers understand and mange shifts in recreational use across the region. Furthermore, understanding the importance of land designation and management strategies can inform future landscape planning. Vision Moab and its surrounding public lands provide unparalleled outdoor recreation opportunities to the city’s residents, thousands of Utah residents who regularly flock to the region, and millions of visitors who travel to the state to spend time in southeastern Utah. Unfortunately, the past decade has seen increases in outdoor recreation use so substantial that they may threaten the ecological integrity of the region’s ecosystems, the area’s built and recreational infrastructure, and the quality of experiences that visitors have come to expect and enjoy. Quantifying the amount and diversity of outdoor recreation and tourism occurring throughout the region is an important componant to establishing municipal ordinances, public land management decisions, and state legislation that preserves the unique character of the region and the integrity of visitor experiences. Our goal through this proposed work is to begin the process of establishing a long- term visitor use monitoring program for the city and region. Through the proposed work detailed below, the City of Moab will gain a clear understanding of the total volume and timing of non- local visitation to recreation destinations within the city. How many non-local visitors come to Moab and its surrounding destinations each year? When do they come? And where are they coming from? Our work will also provide the City with a scientifically grounded understanding of the amount of non-local visitators who use utility vehicles (UTVs). How many non-local visitors use UTVs on their trips to Moab and what are the spatial patterns of their use through and around Moab? The purpose of this study is to provide a comprehensive assessment of outdoor recreation use on state, county, and federal lands surrounding Moab and how Moab itself serves as the hub of that activity. Our project activities are guided by three primary objectives: 1. Quantify and characterize outdoor recreation activity and distribution in and adjacent to Moab. 2. Identify perceptions of conflict and areas of possible collaboration between OHV users and other outdoor recreationists. Proposal 4 3. Understand how the creation of Utahraptor State Park might displace or attract recreational user groups. 4. Determine the dominant route paths from and through the city to selected popular recreation areas used by UTVs in the area. Scope of Work Objective 1: Quantify and characterize outdoor recreation activity and distribution in and adjacent to Moab. Data Collection and Measures. We will administer an on-site survey to visitors within recreation areas adjacent to Moab. In a preliminary phase, we will work with local recreation practitioners to select sampling locations such as trailheads, rock climbing walls, parking areas, camping areas, or visitor centers. Our sampling design will be stratified geographically to target a variety of user groups, including both motorized and non-motorized recreationists. Our sampling design will be further stratified by morning/afternoon to help ensure the survey captures diversity in the types of recreation activities individuals are participating in, and by weekend/weekday to capture both local and non-local visitors. We anticipate selecting approximately five locations in which to conduct surveys, and plan to have two field technicians administer the survey over a seven-month period extending from April to October of 2022, with a total of 50 sampling days. We will consult with local professionals to choose times within that window to collect a representative sample of the targeted recreational activity user groups in Moab. A long time period for sampling will cover a variety of popular seasons for different user groups and reduce the potential of resampling visitors by spreading data collection out over a long period of time. We anticipate this sampling design will allow us approximately 2,000 total completed surveys (40 surveys per day for 50 sampling days). These sample sizes are conservative estimates based on our previous experience sampling in parks and protected areas. The on-site survey will solicit a variety of information on outdoor recreationists’ trips to the Moab area. The data collected to characterize outdoor recreation activity in and adjacent to Moab will include: 1) the frequency of visits to the area, 2) the participant’s primary recreational activity, 3) secondary recreational activities on this trip, 4) motivations and goals for their visit, 5) settings sought in their recreational experience, and 6) amount of time they plan to spend out on this recreational trip. Given a trail map of the area, participants will also be asked to indicate locations they plan to visit. Background information such as demographics, home zip code, and group size will also be collected. Survey data will be paired with two measures of geographic distribution in the area, including: 1) mobile location data, and 2) trail cameras. The research group has access to state- wide location data from mobile devices which we plan to analyze to better understand the use of trails adjacent to Moab. We will position trail cameras at trailheads and key trail intersections, to capture the type of recreation occurring across the landscape. Proposal 5 Analysis. Survey responses will be compiled and summarized to understand the proportion of different recreational activities occurring in the study area, the frequency of different recreational groups trips, the motivations for their trip, and the settings sought during their trip. We will use both basic descriptive and inferential statistics (e.g., ANOVAs, Chi-squares) to identify significant differences in motivations, settings sought, and trip frequency across different recreational user groups (e.g., OHV users, mountain bikers, rock climbers). Such analyses will improve the knowledge of how the area surrounding Moab is used for recreation. We will combine measures from all three data collection methods (i.e., survey, mobile location, and trail cameras) to create a map of recreational use across the study area surrounding Moab. To quantify the proportion of use these trails receive from different user groups, we will use photos taken by motion-triggered field cameras. For example, if camera data indicates that at a particular trail intersection, 50% of use is by ATVs, 25% is by motorized bikes, 20% is on mountain bikes, and 5% is on foot, we will be able to apply those values, and similar values at other intersections and trailheads, to mobile location data to create a map indicating the spatial distribution of various user types across the landscape. Objective 2. Identify perceptions of conflict and areas of possible collaboration between OHV users and other outdoor recreationists. Data Collection and Measures. The same survey will be used to collect information regarding recreationists’ perceptions of conflict with and benefits from other recreational user groups. This portion of the survey will be developed in consultation with local recreation practitioners, to identify potential sources of conflict and benefits between target user groups. This section of the survey will ask respondents to: 1) indicate the degree to which they experience a range of possible conflicts from other user groups, 2) indicate the degree to which they benefit from other user groups in a range of areas, and 3) provide open-ended suggestions regarding additional ways different user groups could benefit from each other’s presence on the landscape. This portion of the survey will present questions designed to better understand conflicts and benefits for the user group that the participant identifies as their primary activity on this trip. Analysis. Survey responses will be compiled and summarized to understand the degree to which different user groups experience the range of listed conflicts and benefits from other users. Using descriptive and inferential statistics (e.g., regression, ANOVAs), we will identify differences in the importance of conflicts and benefits between groups (e.g., user groups, demographic groups, primary motivations, settings sought). Additionally, we will identify themes within open-ended responses regarding ways that user groups benefit from each other’s presence in the area. Survey responses regarding conflict between user groups will be analyzed spatially to highlight zones where conflict may be high, which will have direct management implications. This analysis will improve our understanding of how user groups interact on the landscape, and support future collaborations between user groups. Objective 3: Understand how the creation of Utahraptor State Park might displace or attract recreational user groups. Proposal 6 Data Collection and Measures. We will use the same survey and geospatial methods described under Objective 1 to collect data to understand if outdoor recreationists experienced displacement following the creation of Utahraptor State Park in the land west of Arches National Park. Provided maps with land management designations before and after the creation of this new park, this portion of the survey will ask respondents to: 1) describe their current use of this area, 2) describe their past use of the area, and 3) state preference for three realistic scenarios regarding the amenities provided and fees required, and 3) indicate if the new park designation and/or amenities provided were important for their trip. These questions will be designed in collaboration with local land managers. Analysis. Responses regarding recreationists’ past and present use of the new Utahraptor State Park area will be analyzed spatially to better understand how recreational use affected different user groups. This spatial analysis will consider a range of respondent attributes collected through the survey, such as activities, demographics, motivations, and preferred setting attributes (e.g., RV hookups, picnic tables, etc.). We will use inferential statistics (e.g., ANOVA) to detect significant differences between groups regarding the importance of park designation and amenities. These results will build a deeper understanding of the value of land management designation and park planning (i.e. provision of amenities such as campgrounds, trails, visitor center, etc.) for different user groups. Objective 4: Determine the volume and dominant route paths from and through the city to selected popular recreation areas used by UTVs in the area. Data Collection and Measures. This objective will be completed by oversampling the Moab road grid with the mobile device data. This will enable us to analyze the origins of visitors to destinations (for example the Sandflats or Gemini Bridges areas). We will add further resolution to this understanding by monitoring the proportion of visitors that are travelling via different forms of transportation (e.g., car, bike, UTV, vehicle pulling a trailer) via direct observation. Analysis. The specific methods used to address each of these questions is summarized in Table 1. Table 1. Questions guiding the proposed work and their respective tasks, summary of methods to be used, and timeline for completion of individual tasks. Questions and Tasks Type of Data Collected Timeline (2021) Question 1: What is the total volume and timing of non-local visitation to the city and to major recreation destinations throughout the region? 1.1 Use anonymized cellular phone data to quantify and visualize the amount of non-local visitation to Moab (tourist trips) Cellular phone data (already procured by our research team) July 1 – September 30 1.2 Validate non-local visitation counts through on-site sampling of visitors at select destinations within and around Moab (e.g., Sand Flats Recreation Area, etc.). On-site observation and survey data September 1 – November 15 Question 2: What are the amounts and spatial patterns of non-local visitators who use UTVs? 2.1 Use motion-triggered cameras on public roadways and trails to quantify the volume of non-local traffic (answered in Question 1) using UTVs. Motion-triggered camera data September 1 – November 1 On-site survey data and GPS data September 1 – November 15 Proposal 7 Research Team We plan to execute on our vision by leveraging an experienced research team with demonstrated capabilities in establishing visitor use monitoring programs and conducting scientifically credible research on the management of outdoor recreation and tourism systems. I would recommend that you and Anna take care of the total volume question and camera trap part and develop that part of the report. Me and a student could take care of the origin-destination to specific places and proportion of vehicles in selected places that are OHVs or are pulling them and onsite observations. Project team Wayne Freimund, Ph.D. – Professor, Utah State University – Moab Dr. Freimund is a nationally recognized expert in visitor use management. He has over 30-years of experience with collaborative efforts focused on park and protected area management and people’s connection to place. He has facilitated or developed and conducted long-term visitor monitoring programs in national parks such as Glacier and Yellowstone. He recently moved to Moab from Clemson, South Carolina, where he was chair of the Department of Parks, Recreation and Tourism Management. Dr. Freimund will support data collection, analysis, and reporting efforts and also ensure that the project interfaces with other visitor use monitoring and management efforts in the region (e.g., data collection efforts of the Bureau of Land Management). Dr. Freimund will lead the coordination and execution of all project activities, be the primary point of contact between the project team and the City of Moab, and lead the writing and development of all project reports. Jordan W. Smith, Ph.D. – Director, Institute of Outdoor Recreation and Tourism, Utah State University Dr. Smith leads the Institute of Outdoor Recreation and Tourism, which was created to provide data to the Legislature as well as municipal, county, state, and federal agencies in their decision-making processes on issues relating to tourism and outdoor recreation. Dr. Smith’s work uses big data analytics and geospatial technologies to develop an understanding of how outdoor recreation is changing across Utah and the broader American West. Anna B. Miller, Ph.D. – Assistant Director of Research and Operations, Institute of Outdoor Recreation and Tourism, Utah State University Having previously worked for the USDA Forest Service, Dr. Miller brings a wealth of knowledge on the agency’s policies, practices, and priorities. Dr. Miller is a recreation ecologist by training and has recently completed a systematic review on the impacts of outdoor recreation on wildlife across the U.S. (5). Dr. Miller will lead the collection of motion-triggered camera data and on-site survey data. Communication Our project team will hold bi-weekly project update meetings to coordinate all proposed project activities and ensure they are on schedule. The project team will also organize monthly project update meetings, beginning with a project kick-off meeting in early April, to ensure the City of Moab is aware of the current status of the project and all upcoming tasks. Equipment No equipment is requested to complete the proposed work. All required equipment will be provide by the Institute of Outdoor Recreation and Tourism at Utah State University. Proposal 8 Project Schedule and Timeline Table 1. Project timeline 2021 2022 2023 J A S D J F M A M J J A S O N D J F M A M J Project discussions with Moab city & Grand County x X X Sampling strategy, site visits, and survey developed x x x Calculate total use in Moab area x X Analyze travel patterns with the city x x x IRB submission & approval x x x x x Data collection x x x x x x x Statistical analysis x x x Technical report preparation x x x Manuscript preparation X x Fact sheet dissemination x Workshop X Expense Breakdown Budget Request to City of Moab This request will secure the resources for Objective four (a detailed look at travel patterns within the city of Moab) and provide matching support for the additional three objectives. Senior Personnel – Total request: $22,437.75 Funds are requested for 6 days of summer salary for PI Freimund ($4,250.00), 2 weeks of salary support for Co-PI Smith ($3,500.00), and 3 weeks of salary support for Co-PI A. Miller ($3,500.00). Other Personnel – Total request: $5,000 Funds are requested to support a wage-hourly position to collect data on-site. Fringe Benefits – Total request: $5,646.25 Senior Personnel ($5,231.25) – Fringe benefits are requested for all senior personnel based upon Utah State University’s standard benefits rate for faculty (FY22: 46.5%). Proposal 9 Other Personnel ($415.00) – Fringe benefits are requested for stipend supplement supporting the project’s funded wage-hourly employee. Fringe benefits are calculated at Utah State University’s standard benefit rate for students (FY22: 8.30%). Other Direct Costs: $3,250.00 Travel ($3,250.00) – Funds are requested to cover travel for the wage-hourly research assistant and research team to travel to data collection sites, set up cameras, and administer on-site surveys. Total Direct Costs: $25,146.25 Indirect Costs: $11,567.28 Total Amount Requested: $36,713.53 Matching support: Support from the city of Moab will be matched with contributions from three additional organizations. Based on a commitment of match from the city of Moab and the Moab travel council (see appendix A), the Public Land Initiative awarded professor Freimund $50,965. The USU Moab campus has also provided the initial subscription of mobile device data that will be used in the study at the cost of $17,200. Organization Amount Primary focus Primary expenditure Public Land Initiative $50, 965 Provides funding for the Visitor use survey in the region • Graduate student to oversee the study • Staffing for data collection • Analysis Moab Travel Council $17,200 Mobile device data for the analysis of use levels, patterns and origins. • Data subscription USU Moab $17,000 Mobile device data for the analysis of use levels, patterns and origins. • Data subscription Total $85,369 Appendix A. Letters of commitment to match on Public Land Initiative Grant References Cooperrider, D., Barrett, F., & Srivastva, S. (1995). Social construction and appreciative inquiry: A journey in organizational theory. In D. H. Hosking, P. Dachler, K. J. Gergen, (Eds.), management and organization: Relational alternatives to individualism (pp. 157-200). Ashgate Publishing. Drugova, T., Kim, M.-K., & Jakus, P. M. (2020). Marketing, congestion, and demarketing in Utah’s National Parks. Tourism Economics, 1354816620939722. Proposal 10 Jackson, S. B., Stevenson, K. T., Larson, L. R., Peterson, M. N., & Seekamp, E. (2020). Outdoor Activity Participation Improves Adolescents’ Mental Health and Well-Being during the COVID- 19 Pandemic. International Journal of Environmental Research and Public Health, 18, 2506. Jakus, P. M., Keith, J. E., Liu, L., & Blahna, D. (2010). The welfare effects of restricting off- highway vehicle access to public lands. Agricultural and Resource Economics Review, 39(1), 89–100. Joyner, L., Lackey, N.Q., & Bricker, K.S. (2019). Community engagement: An appreciative inquiry case study with Theodore Roosevelt National Park gateway communities. Sustainability, 11, 7147. Kil, N., Holland, S. M., & Stein, T. V. (2012). Identifying differences between off-highway vehicle (OHV) and non-OHV user groups for recreation resource planning. Environmental Management, 50, 365-380. Lesser, I. A., & Nienhuis, C. P. (2020). The impact of COVID-19 on physical activity behavior and well-being of Canadians. International Journal of Environmental Research and Public Health, 17, 3899. Mann, M., & Leahy, J. (2010). Social capital in an outdoor recreation context. Environmental Management, 45(2), 363–376. https://doi.org/10.1007/s00267-009-9407-4 Off-Highway Vehicle Program, Utah State Parks. (2020). OHV Program 2020 Report. Utah State Parks. Price, J., Shaw, J., Miller, Z., & Freimund, W. (2020, August). Outdoor recreation participation in Utah during the COVID-19 pandemic. Gateway and Natural Amenity Region Initiative, Institute of Outdoor Recreation and Tourism, Utah State University. Rice, W. L., Lacey, G., Peel, V., Pan, B., Klemm, C., Miller, Z. D., Newman, P., Hutchins, B., & Taff, B. D. (2020). Examining health promotion in parks: A cross-national inquiry of Podmore, Z. (2021, February). Moab residents sound off against OHV noise at night. See what Utah lawmakers may do about it. Salt Lake Tribune, https://www.sltrib.com/news/2021/02/10/moab-residents-sound-off/ Healthy Parks Healthy People Programs. Recreation, Parks, and Tourism in Public Health, 4, 5– 14. https://doi.org/10.2979/rptph.4.1.02 Sausser, B., Monz, C., Dorsch, T. E., & Smith, J. W. (2019). The formation of state offices of outdoor recreation and an analysis of their ability to partner with federal land management agencies. Journal of Outdoor Recreation and Tourism, 27, 100232. https://doi.org/10.1016/j.jort.2019.100232 Proposal 11 Switalski, A. (2018). Off-highway vehicle recreation in drylands: A literature review and recommendations for best management practices. Journal of Outdoor Recreation and Tourism, 21, 87–96. Utah Division of Natural Resources [UDNR] & Utah Division of Parks and Recreation [UDPR]. (2019). Utah’s Statewide Comprehensive Outdoor Recreation Plan 2019-2023. UDNR & UDPR. Proposal 12 217 East Center Street Moab, Utah 84532-2534 Main Number (435) 259-5121 Fax Number (435) 259-4135 Emily S. Niehaus Tawny Knuteson-Boyd Rani Derasary Mike Duncan Karen Guzman-Newton Kalen Jones Mayor: Council: March 15, 2021 The College of Agriculture and Applied Sciences and the Quinney College of Natural Resources at Utah State University and Utah Agricultural Experiment Station Dear PLI Grant reviewers, I am pleased to write this letter in support of Professor Freimund and colleagues’ application for a Public Lands Initiative grant. Professor Freimund is bringing much needed expertise on visitor management to the Moab community at a critical time for our planning. Moab and the surrounding area have undergone considerable growth in tourism related visitation over the past decade. We have also absorbed rapid growth of new activities such as UTV use. While we are grateful for the economic benefits of our popularity, this rapid escalation in visitation has resulted in numerous conflicts between visitors and among community members. We are working with Dr. Freimund to develop a study of the routes OHV riders use to access the surrounding public lands form within the city. OHV traffic and its related sound have emerged as a prominent issue for the community. Professor Freimund with support of USU Moab and the Institute for Outdoor Recreation and Tourism can provide us with data to better understand both volume and route patterns and how UTVs or other off road vehicles move through the area. The survey and validation work that will be possible with the PLI grant will enable us to better understand visitor behavior, conflicts, and the effectiveness of potential management and policy actions that we can take to manage the situation. This data will also greatly inform our planning for improved and increased infrastructure in the area. To that end we are working with Dr. Freimund to develop a proposal for me to take to the City Council for approval. That proposal will be for up to $40,000 and given the immediacy of the issues, preliminary conversations indicate the project has a high probability of adoption. The effectiveness of our investment would be greatly improved by a matching PLI project. Please contact me at mayor@moabcity.org with any questions or concerns relative to this highly worthy project. Sincerely, Emily S. Niehaus Mayor of Moab City Proposal 13 Moab Area Travel Council discovermoab.com | 84 North 100 East, Moab, UT 84532 | PO Box 550, Moab, UT 84532 Phone: (435) 259-1370 Fax: (435) 259-1376 March 12, 2021 The College of Agriculture and Applied Sciences and the Quinney College of Natural Resources at Utah State University and Utah Agricultural Experiment Station Dear PLI Grant reviewers, I am pleased to write this letter in support of Professor Freimund and colleagues’ application for a Public Lands Initiative grant. Professor Freimund is bringing much needed expertise on visitor management to the Moab community at a critical time for our planning. Moab and the surrounding area have undergone considerable growth in tourism related visitation over the past decade. We have also absorbed rapid growth of new activities such as UTV use, van camping in distributed areas, mountain biking, paddleboard use etc. While we are grateful for the economic benefits of our popularity, this rapid escalation in visitation has resulted in numerous conflicts between visitors and among visitation and community members. We have also seen increased challenges in managing ecologic impacts and a broadening of the visitation footprint onto the surrounding landscape, including state lands. While the development of the new Utahraptor State Park will provide some much-needed management to one region of the community, we do not have the data to understand how the visitation system will change when the dispersed camping in the area is replaced by designated management. Professor Freimund with support of USU Moab and the Institute for Outdoor Recreation and Tourism can provide us with data to better understand visitation patterns in the area and how tourism is perceived by both the community members and the tourists themselves. To that end we are willing to match this PLI project with $17,200 in financial support for mobile device data that will help professor Freimund’s team begin developing some of the answers to our many questions. Knowing that this is a relatively new technology, we will also commit staff time to the project but are unable to estimate the actions amount of time that will be needed. Please contact me at 435-259-1370 with any questions or concerns relative to this highly worthy project. Sincerely, Elaine Gizler Elaine Gizler, Executive Director Economic Development and Tourism Grand County, Utah Proposal 14 Friday, May 14, 2021 at 10:15:35 Mountain Daylight Time Page 1 of 2 Subject:Public Lands Ini.a.ve Grant Proposal Date:Thursday, May 6, 2021 at 4:56:19 PM Mountain Daylight Time From:Chris Davies To:Wayne Freimund CC:Chris Lant, Chris Luecke, Darlene Orduno ADachments:Freimund PLI Grant Comments 2021.pdf Dear Wayne: Thank you for submiMng your grant proposal .tled, Managing Outdoor Recrea.on in Grand County, Utah: Conflict, Dispersal, and Displacement across State, County, and Federal Lands, in response to the 2021 RFP of the Utah Public Lands Ini.a.ve (PLI). The PLI Advisory Board met recently to evaluate proposals. I am pleased to inform you that your proposal was approved for funding at a level of $50,965. You can be proud of this accomplishment, due to limited funds, we weren’t able to fund all the proposals that we wanted to fund. I have aZached the reviewers’ comments so that you can see how they viewed your proposal. Congratula.ons on developing an excellent project. As a PLI Grant recipient, you will be expected to provide the Utah Agricultural Experiment Sta.on (UAES) with a brief progress report a^er the first year and a comprehensive final report. Failure to provide these reports in a .mely fashion or lack of progress on your project, may result in termina.on of your PLI grant funding. In the near future, Darlene Orduno (darlene.orduno@usu.edu) will send you a UAES project number and the direc.ons for establishing a new UAES project in Digital Measures. You will use your UAES project number in Digital Measures to iden.fy papers or ac.vi.es associated with your project, and to file your project ini.a.on, annual and final reports. Please complete the Project DescripGon (AD416) por.on of your grant report within the next 30 days. Please noGfy me when your Project DescripGon is ready for review at chris.davies@usu.edu and copy Darlene Orduno at darlene.orduno@usu.edu. The other expecta.on is that a^er you complete your project, you will present the results at an appropriate venue here in Utah. Bryan Arnell or Dora Brunson will establish an account for your project and will let you know the index number once your account has been created. You can start spending against your account when you receive your index number. However, funds won’t be available for transfer into your account un.l July 1, 2021. Consequently, you will be carrying a nega.ve balance un.l the start of the new fiscal year. All funds must be expended during the grant period and, except under extraordinary circumstances, no funds will be carried forward into the next fiscal year. Any funds remaining in your account at the end of the grant will be returned to the PLI for realloca.on. Thank you very much for your proposal. We appreciate your willingness to develop the rela.onships necessary to carry out a successful project of this nature. Also, thank you for your hard work on behalf of Utah State University. Best regards, Chris ------------------------------------------------------------------------------------ Christopher J. Davies, DVM, PhD Director, Center for Integrated BioSystems Associate Director, Utah Agricultural Experiment Station