HomeMy WebLinkAboutBudget Detail (Adopted) 2024CITY OF NEWPORT BEACH
CALIFORNIA
ANNUAL
BUDGET
FISCAL YEAR
2023-2024
ADOPTED
Profile of Newport Beach, CA
Noah Blom
Mayor
Will O’Neill Mayor Pro Tem
Brad Avery
Councilmember
Robyn Grant Councilmember
Lauren Kleiman Councilmember
Joe Stapleton Councilmember
Erik Weigand
Councilmember
Grace K. Leung
City Manager
Aaron C. Harp
City Attorney
Leilani I. Brown
City Clerk
The City of Newport Beach is a community located in the coastal
center of Orange County, in the heart of Southern California, with
Los Angeles County to the north and San Diego County to the
south.
Newport Beach was incorporated September 1, 1906. The City
Charter was originally adopted in 1954 but has been updated and
amended over time. The City operates under a Council-Manager
form of government. Council Members are elected by district but
voted on by the population as a whole and serve four-year
staggered terms. The governing council consists of the Mayor and
six other members and is responsible for, among other things,
policymaking, passing local ordinances, adopting the budget,
appointing committees, and hiring the City Manager, City Attorney,
and City Clerk. The City Manager is responsible for carrying out the
policies and ordinances of the City Council, for overseeing the day-
to-day operations of the City, and for appointing heads of
departments.
Newport Beach surrounds Newport Bay, well known for its
picturesque islands and one of the greatest recreational harbors in
the world, accommodating approximately 4,300 recreational and
sports charter boats docked within its 21-square-mile harbor. The
bay and the ten miles of ocean beach offer outstanding fishing,
swimming, surfing, and aquatic sports activities. The city has a
permanent population of 85,780, which typically grows to well
over 100,000 during the summer months, including 20,000 to
100,000 or more tourists daily. There are fine residential areas,
modern shopping facilities, and a quality school system. The
University of California, Irvine, is located immediately adjacent to
the city, and several other colleges are within a 30-mile-radius.
The City of Newport Beach is a full-service city, providing its
residents and visitors with high quality municipal services, a
desirable place to live, work, recreate, and visit, with a focus on
public safety.
Key services include: general governance, legal, financial, and
information technology; police, fire, paramedic, lifeguard, and
emergency medical transport services; engineering, construction,
and maintenance of public facilities, public streets, beaches, and
parks; planning, zoning, and economic development services;
building inspection, plan check, and code enforcement services;
libraries and cultural and arts services; recreation and senior
services; and water, wastewater, and street light utility services.
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Newport Beach City Officials
City Council Members
City Executive Staff
Aaron Harp
City Attorney
Grace K. Leung
City Manager
Leilani Brown
City Clerk
Tara Finnigan ........................................................................................................................ Assistant City Manager
Seimone Jurjis ........................................................... Assistant City Manager/Community Development Director
Jason Al-Imam ............................................................................................................... Finance Director/Treasurer
Jeff Boyles .................................................................................................................................................... Fire Chief
Paul Blank.............................................................................................................................................Harbormaster
Barbara Salvini ............................................................................................................... Human Resources Director
Melissa Hartson ................................................................................................................ Library Services Director
Joseph Cartwright ....................................................................................................................................Police Chief
Dave Webb ............................................................................................................................. Public Works Director
Sean Levin ..................................................................................................... Recreation & Senior Services Director
Mark Vukojevic................................................................................................................................ Utilities Director
Erik Weigand
Council Member
District 3
Robyn Grant
Council Member
District 4
Brad Avery
Council Member
District 2
Noah Blom
Mayor
District 5
Lauren Kleiman Council Member
District 6
Joe Stapleton
Council Member
District 1
Will O’Neill
Mayor Pro Tem
District 7
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City of Newport Beach 100 Civic Center Drive Newport Beach, CA 92660
City of Newport Beach
Adopted, June 13, 2023
Resolution No: 2023-38
Prepared Under the Direction of:
Grace K. Leung, City Manager
Compiled by:
Jason Al-Imam, Finance Director
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TABLE OF CONTENTS
INTRODUCTION
Organizational Chart ....................................................................................... 1
Budget Timeline .............................................................................................. 5
FINANCIAL / EMPLOYEE STRUCTURE
Fund Information ............................................................................................. 6
Financial Policy Information .......................................................................... 11
Employee Overview by Department .............................................................. 19
BUDGET SUMMARIES
Revenue Overview ........................................................................................ 21
Revenue Detail ............................................................................................. 23
Expenditure Overview ................................................................................... 43
Expenditure Detail ......................................................................................... 47
Fund Balance Information ............................................................................. 55
Interfund Transfers ........................................................................................ 57
DEPARTMENT INFORMATION
City Attorney ................................................................................................. 59
City Clerk ...................................................................................................... 65
City Council ................................................................................................... 71
City Manager / Information Technology ........................................................ 77
Community Development .............................................................................. 91
Finance ....................................................................................................... 107
Fire .............................................................................................................. 121
Harbor ......................................................................................................... 145
Human Resources ..................................................................................... 153
Library & Cultural Arts ................................................................................. 161
Police .......................................................................................................... 177
Public Works / Equipment Maintenance ..................................................... 203
Recreation & Senior Services ..................................................................... 233
Utilities ........................................................................................................ 265
Internal Services & Other Activities ............................................................. 281
Capital Improvement Program .................................................................... 299
GLOSSARY ...................................................................................................... 313
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Organizational Chart
ELECTORATE
· BOARD OF LIBRARY
TRUSTEES
· BUILDING & FIRE
BOARD OF APPEALS
· CITY ARTS COMMISSION
· CIVIL SERVICE BOARD
· HARBOR
COMMISSION
· PARKS, BEACHES &
RECREATION
COMMISSION
· PLANNING
COMMISSION
· CITY COMMITTEES
MAYOR & CITY COUNCIL
Leilani Brown
City Clerk
Grace Leung
City Manager
Aaron Harp
City Attorney
Jason Al-Imam
Finance
Barbara Salvini
Human Resources
Tara Finnigan
Assistant City Manager Jeff Boyles
Fire
Joseph Cartwright
Police
Seimone Jurjis
Assistant City Manager/
Community Development
Mark Vukojevic
Utilities
Dave Webb
Public Works
Sean Levin
Recreation
Melissa Hartson
Library
Paul Blank
Harbormaster
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2
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
ELECTORATE
MAYOR &
COUNCIL
CITY
MANAGER
CITY
ATTORNEY
CITY
CLERK
Building & Fire
Board of Appeals
Board of
Library Trustees
City Arts
Commission
Civil Service Board
Harbor
Commission
Parks, Beaches &
Recreation
Commission
Planning
Commission
City Committees
Community
Development
Library
Services
Police
Recreation &
Senior
Services
Public Works
Utilities
Finance
Harbor
Fire
Human
Resources
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BUDGET TIMELINE
AUTUMN/WINTER
LIABILITIES & LONG-
RANGE PLANNING
Evaluate operating
liabilities such as
Workers Compensation,
General Liability,
Pension, and Retiree
Insurance Liabilities.
JANUARY
COUNCIL PLANNING SESSION
Held in late January for upcoming
budget year as well as proposed
allocation of prior year surplus.
This is also the time we look at our
long-term infrastructure needs.
PERSONNEL & OPERATING
BUDGET DEVELOPMENT
Calculate personnel needs based
on upcoming bargaining unit
changes, and changes in
personnel as well as ongoing
operating changes.
MARCH
FINALIZE
CITY MANAGER REVIEW
Review the City's revenue and
expenditure assumptions. City
Manager makes preliminary
recommendations. Revenue
projections presented to Finance
Committee.
MAY/JUNE
CITY COUNCIL REVIEW
City Council reviews, adjusts,
and votes on proposed budget,
including program
enhancements & budget
revisions.
NOVEMBER
REVENUE
Begin meeting with departments to
review revenue projections and
seek outside opinions from
consultants/experts that specialize
in forecasting economic trends.
FEBRUARY
DEPARTMENTAL BUDGET
PREPARATION
Start discussions with
Departments and the City
Manager to identify areas where
changes in service delivery
might be in order.
APRIL/MAY
FINANCE COMMITTEE REVIEW
Finance Committee will review the
City Manager’s Proposed Budget and
make recommendations to
support or adjust budget
assumptions to the City Council.
JULY
BUDGET IMPLEMENTATION
Begin Fiscal Year with adopted budget
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CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
FUNDS
The City of Newport Beach utilizes several categories of funds, including Major Funds,
Other Governmental Funds, Enterprise Funds, Internal Service Funds, Special Funds,
Other Capital Projects Funds, and Other Permanent Funds.
Major Funds - Major funds are those funds which are either material or of particular
importance.
Major Governmental Funds – Governmental funds are generally used to account for tax
supported activities. The following governmental funds meet the criteria of a major fund:
General Fund - used to account for fiscal resources which are dedicated to
governmental operations of the City, and not required to be accounted for in
another fund.
Tide and Submerged Land – Operating Fund - a Special Revenue Fund used
to account for revenues related to the operation of the City’s tidelands, including
beaches and marinas, and the related expenditures. Revenue from tideland
operations includes, but is not limited to, rents from moorings, piers, and leases,
as well as income from parking lots, meters, and the sale of oil.
Tide and Submerged Land – Harbor Capital Fund - a Special Revenue Fund
used to account for incremental increases in revenue from certain property lease,
pier, and mooring rentals that exceed Council designated base year revenue
amounts, as well as other designated revenues and the related expenditures for
capital projects, maintenance, and servicing of loan advances from the General
Fund.
Facilities Financial Planning Reserve Fund - used to account for the receipt
and expenditure of funds for the replacement of facilities.
Debt Service Fund - used to account for debt service transactions related to the
Certificates of Participation issued to finance the construction of the Civic Center
Complex and the construction of Fire Station No. 2.
American Rescue Plan Act – used to account for federal funding received
through Coronavirus State and Local Fiscal Recovery Funds under the American
Rescue Plan Act.
Other Governmental Funds - Other governmental funds are those governmental funds
which do not meet the criteria of a major fund.
Other Governmental Funds used by the City fall into the following governmental fund
types:
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CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
Other Special Revenue Funds – used to account for the proceeds of specific
revenue sources which are legally restricted to expenditures for specified
purposes.
Other Capital Projects Funds – used to account for resources used for the
acquisition and construction of capital facilities by the City, except those financed
by Enterprise Funds.
Permanent Funds – used to report resources that are legally restricted for the
extent that only earnings, not principal, may be used for purposes that support
the reporting government’s programs.
Enterprise Funds
Water Fund – an enterprise fund used to account for the activities associated
with the transmission and distribution of potable water by the City to its users.
Wastewater Fund – an enterprise fund used to account for the activities
associated with providing sewer services by the City to its users.
Internal Service Funds - Internal Service Funds are used to allocate the cost of
providing goods and services by one department to other departments on a cost
reimbursement basis.
The City of Newport Beach Internal Service Funds are listed below:
Insurance Reserve Fund - used to account for the City's self-insured general
liability, workers' compensation program, other insurance policies that the City
does not self-insure for, and outside litigation expenses for non-tort claims.
Compensated Absences Fund - used to account for the City’s accumulated
liability for compensated absences.
Equipment Maintenance Fund - used to account for the cost of maintaining and
replacing the City’s rolling stock fleet, parking equipment, coordinated
communications system equipment, fire equipment, police equipment, and
recreation equipment.
Retiree Insurance Fund – used to account for the cost of providing post-
employment health care benefits.
Information Technology Fund - used to account for the cost of maintaining and
replacing the City’s computers, printers, copiers, and telecommunication services
to other departments.
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CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
Special Revenue Funds – Special Revenue Funds are used to account for the
proceeds of specific revenue sources which are legally restricted to expenditures for
specified purposes.
The City of Newport Beach Special Revenue Funds are as follows:
State Gas Tax Fund - accounts for all State Gas Tax related revenues and
expenditures, including street repair, construction, and maintenance. State law
requires that these funds be used exclusively for maintenance of the street and
highway system.
SB1 Gas Tax RMRA Fund - accounts for all Road Maintenance and
Rehabilitation Account related revenues and expenditures. State law requires
that these funds be used exclusively for the transportation system. RMRA
revenues are from fuel and vehicle registration taxes imposed by the state’s
Road Repair and Accountability Act of 2017.
Asset Forfeiture Fund - established to account for all revenues resulting from
the seizure of assets in conjunction with criminal cases (primarily drug
trafficking). It is the City's policy that all such funds shall be used for
enhancement of law enforcement programs.
Office of the Traffic Safety (OTS) DUI Grant Fund - used to account for federal
funding of the Selective Traffic Enforcement Program (STEP). These funds are
used exclusively for DUI enforcement.
Circulation and Transportation Fund - used to account for fair share revenues
collected from developers and restricted for capital improvement projects
meeting the circulation element of the City’s General Plan.
Building Excise Tax Fund - used to account for revenues received from
builders or developers on building or remodeling projects within the City.
Expenditures from this fund are used exclusively for public safety, libraries,
parks, beaches, or recreational activities.
Measure M Fund - used to account for the revenues and expenditures of funds
received from the Orange County Combined Transportation Authority.
Expenditures from this fund are used exclusively for transportation related
purposes.
Community Development Block Grant Fund - used to account for revenues
and expenditures relating to the City's Community Development Block Grant
program. These funds are received from the Federal Department of Housing and
Urban Development and must be expended exclusively on programs for low- or
moderate-income individuals/families.
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CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
Air Quality Management District Fund – used to account for revenues received
from the South Coast Air Quality Management District restricted for the use of
reducing air pollution.
Environmental Liability Fund - used to account for solid waste fees restricted
for mitigation of future environmental liability relating to the handling of solid
waste.
Supplemental Law Enforcement Services Fund (SLESF) - used to account for
revenues received from the county to be used exclusively for front line law
enforcement services.
Contributions Fund - used to account for revenues received from other
government agencies or private developers and expended for specific streets,
highway, construction, or water quality projects.
Fostering Interest in Nature (FIIN) Fund – restricted for recreation and
education programming as a mitigation effort by the California Coastal
Commission.
Oceanfront Encroachment Fund – restricted for ocean front restoration and
improvement and maintenance to enhance public access and use of ocean
beaches as restricted by the Local Coastal Program.
PEG Fees Fund – used to account for cable franchise fees received from cable
providers for support of Public, Education, and Government access programming
only.
Restricted Programs Fund – used to account for revenues received that are
restricted for affordable housing, public arts and culture, parking improvements,
and disability access training.
Opioid Remediation Fund – used to account for revenues received from
various settlements related to opioid manufacturing and distribution and can only
be used for future opioid remediation activities.
Other Capital Projects Funds - Capital Projects Funds are used to account for
resources used for the acquisition and construction of capital facilities by the City,
except those financed by Enterprise Funds.
The City of Newport Beach Capital Projects Funds are as follows:
Assessment District Fund - used to account for the receipt and expenditure of
funds received from 1911 Act and 1915 Act Assessment Districts for capital
improvement projects.
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CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
Fire Station Fund - used to account for the design and construction of new fire
stations.
Facilities Maintenance Fund - used to account for revenues and expenditures
associated with the maintenance of existing facilities.
Parks and Community Centers Fund - used to account for expenditures for
park and community center rehabilitation, expansion and/or replacement in
accordance with the Facilities Financing Planning Program.
Newport Uptown Undergrounding Fund - used to account for the receipt and
expenditures related to the development within the Uptown Newport Planned
Community Development Plan.
Balboa Village Parking Management District Fund - used to account for
revenues and expenditures associated with parking management improvements
in Balboa Village.
Neighborhood Enhancement Fund - used to account for projects that will
enhance neighborhood aesthetics and functionality.
Junior Lifeguards Fund – used to account for capital improvement projects
related to the Junior Lifeguards program.
Unrestricted Capital Improvements Fund - used to separately account for
general fund capital improvement projects.
Park Maintenance Fund - used to account for revenues and expenditures
associated with the maintenance of existing parks.
Other Permanent Funds - Permanent Funds are used to report resources that are
legally restricted for the extent that only earnings, not principal, may be used for
purposes that support the reporting government’s programs.
The City of Newport Beach Permanent Funds are as follows:
Bay Dredging Fund - used to account for the receipt of permanent endowments
intended to fund the ongoing cost of maintaining and dredging of the Upper
Newport Bay.
Ackerman Fund - used to account for the receipt of permanent endowments
intended as follows: 75% of the fund’s investment proceeds will be used for the
purchase of high-tech library equipment while the remaining 25% will be used for
scholarships for needy students.
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CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
FINANCIAL POLICIES
The City of Newport Beach maintains, and regularly reviews and revises, a
comprehensive set of Financial Policies to govern the overall financial management of
the city. These policies can be found at www.newportbeachca.gov/policies.
Statement of Investment Policy
Reserve Policy
Budget Adoption and Administration (Printed in Full on the following pages)
Revenue Measures
General Fund Surplus Utilization
Debt Management Policy
Income Property
City Travel Policy Statement
City Vehicle/Equipment Replacement Guidelines
Civil Asset Forfeiture and Seizure Policy
Custody and Disposal of Controlled Property
Distribution of Public Information in Municipal Services Statements and Business
License Renewals
Authority to Contract
External Financial and Compliance Reporting, Disclosure & Annual Audits
Grant Administration
Policy and Procedures for Distribution of Tickets and Passes
Facilities Financial Planning Program
COMPLIANCE WITH FINANCIAL POLICIES
The City of Newport Beach is in full compliance with all Financial Policies as described
above. During the budget season, the following actions to ensure compliance with the
Financial Policies included:
Maintain a balanced budget
Maintain appropriate reserve levels
Estimate revenues conservatively
Budget meets all bonded debt requirements
Pension contributions towards Unfunded Accrued Liability (UAL)
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BUDGET ADOPTION AND ADMINISTRATION
PURPOSE
To establish the policy for the preparation, adoption, and administration of the City's Annual Budget.
POLICY
A. Budgeting Philosophy.
The City shall prepare and adopt an annual budget by June 30, of each year, as required by
Section 1104 of the City Charter. To the extent practicable, the budget shall be prepared to
generate a surplus in most years by conservatively estimating projected revenues and
liberally estimating projected expenses. Surpluses will be allocated by the City Council
pursuant to Policy F-5 or as otherwise determined by the City Council.
The City has a wide variety of obligations associated with its activities and shall establish
appropriate reserves for such obligations based upon the best available information at the
time each budget is prepared. The City Council shall direct and control the planned use of
reserves through the budget appropriation process. Appropriations for operating
expenditures shall generally be balanced with current revenue sources and absent
compelling, unexpected circumstances, will generally not rely on one-time revenue sources
or reserves. However, this constraint is not intended to limit the periodic use of financial
resources that were accumulated over time for a specific purpose or use of reserves
consistent with their intended purpose.
The City Council shall maintain a contingency reserve that shall be a "safety net" to address
exigent circumstances consistent with Council Policy F-2 section E. 1. This reserve will
generally not be used for other purposes. The contingency reserve will be invested in short-
term readily liquid assets so they can be utilized on short notice.
The budget may be developed with one or more contingency plans to protect against
volatility or unexpected events. When significant uncertainty exists concerning revenue
volatility or threatened/ pending obligations, the City Council and City Manager reserve the
right to impose any special fiscal control measures, including a personnel hiring freeze, and
other spending controls, whenever circumstances warrant. The City Council may authorize
the use of contingency reserves for any purpose as set forth by Council Policy F-2.
B. Organization of the Budget.
The Budget shall consist of two volumes: the Budget Detail and the Capital Improvement
Program (CIP).
The Budget Detail is an Operating Budget, which shall also provide historical trends of
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summary level information and contains line-by-line detail regarding operating expenditures
and revenue estimates for the prior year, current year and budget year. Operating
expenditures are categorized into five classifications within the Operating Budget. These are
Salaries and Benefits, Maintenance and Operations, Capital Outlay, Debt Services and
Interfund Transfers.
The CIP document provides a summary of current and future planned projects, basic
descriptions of each project, the anticipated funding source and the scope of work to be
performed. CIP improvements are generally major facility or infrastructure improvement
projects managed by the Public Works Department. The Finance Committee generally will
not make a recommendation on the CIP Budget because it is within the purview of the City
Council alone to determine how best to spend the City's resources. However, to the extent
needed capital improvements or repairs come to the attention of the Finance Committee
and the failure to construct those improvements or make those repairs may expose the City
to financial risk, the Finance Committee may make a recommendation that such
improvements be installed in the coming fiscal year(s). Because of the nature and scope of
the CIP improvements, in most instances, the construction of such improvements will take
place over more than one fiscal year.
The final and complete versions of both budget volumes will be published and available on
the City's website by no later than September 30th.
C. Budget Process.
In November of each year, the Finance Department will prepare a budget calendar and
issue budget instructions to each department for use in preparing the budget. During
December of each year, the Finance Department will prepare updated revenue estimates
and fund balance projections for the current year and prepare preliminary revenue
projections for the next fiscal year. Included in these instructions will be budget guidelines
and, if deemed necessary, appropriation targets for each department. These guidelines will
be developed by the Finance Director and approved by the City Manager.
After further refinements of revenue estimates and the completion of Department proposed
expenditure appropriation requests, the Finance Department will summarize department
requests for review by the City Manager. After the City Manager has reviewed and
amended the Department Directors requests, the Finance Department will prepare the City
Manager's proposed budget for the next fiscal year and shall submit it to the City Council
and to the Finance Committee. The Finance Committee should have the opportunity to
question staff and discuss the Budget Detail on at least two occasions.
The City Council shall hold as many budget study sessions as it deems necessary. The City
Council and the Finance Committee should have a joint meeting (which may be in a Study
Session) not later than the second Council meeting in May to discuss the Budget Detail.
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After the joint meeting, the Finance Committee shall make a recommendation to the City
Council on the Budget Detail. Such recommendation need not include any recommendation
on items on the Proposed Budget Revisions unless the Finance Committee is specifically
asked to do so by the City Council.
All proposed Council changes to the City Manager's proposed budget shall be itemized in a
document referred to as the Proposed Budget Revisions. The City Council shall hold a
budget hearing and adopt the proposed budget with any desired Proposed Budget
Revisions on or before June 30 by formal budget resolution. When adopted, the proposed
budget as supplement by the finalized Proposed Budget Revisions shall become the final
budget.
D. Long-Range Financial Forecast (LRFF).
Strategic planning begins with determining the City's fiscal capacity based upon long-term
financial forecasts of recurring available revenues and future financial obligations. Prior to
the adoption of the annual budget, the Finance Department will prepare and present to the
Finance Committee a Long-Range Financial Forecast that evaluates known internal and
external issues impacting the City's financial condition. The LRFF is intended to help the
City achieve the following:
1. The City can attain and maintain financial sustainability;
2. The City has sufficient long-term information to guide financial decisions;
3. The City has sufficient resources to provide programs and services for the
stakeholders;
4. Identify potential risks to on-going operations in the long-term financial planning
process and communicate these risks on an annual basis;
5. Establish mechanisms to identify early warning indicators; and
6. Identify changes in expenditure or revenue structures needed to deliver services or
to meet the goals adopted by the City Council.
The LRFF will forecast revenues, expenditures, and the financial position of the General
Fund Contingency Reserve at least five years into the future or longer where specific issues
call for a longer time horizon. The LRFF will identify issues that may challenge the
continued financial health of the City, and the plan will identify possible solutions to those
challenges. Planning decisions shall be made primarily from a long-term perspective and
structural balance is the goal of the planning process.
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E. Administration of the Annual Budget.
During the budget year, Department Directors and their designated representatives may
authorize only those expenditures that are based on appropriations previously approved by
City Council action, and only from accounts under their organizational responsibility. Any
unexpended appropriations, except valid encumbrances such as commitments already
made, expire at fiscal year-end unless specifically reappropriated by the City Council for
expenditure during the ensuing fiscal year. Department Directors shall not authorize
expenditures above budget appropriations in any given expenditure Classification within
their purview, without additional appropriation or transfer as specified below. Appropriations
may be transferred, amended or reduced subject to the following limitations:
1. New Appropriations. During the Budget Year, the City Council may appropriate
additional funds, as it deems appropriate, by a City Council Budget Amendment. The
City Manager has authority to approve requests for budget increases not to exceed
$10,000 in any Budget line item or activity or Capital Project. The ability of the City
Manager to approve such requests must be specifically included in each year's
Budget Resolution to remain valid.
2. Grants & Donations. The City Manager may accept grants or donations of up to
$30,000 on behalf of the City, but shall refer any such grant or donation to the City
Council for consideration if a condition of such grant or donation entails any duty of
the City to contribute and/ or expend a sum in excess of $10,000 not covered by
such grant or donation, or that carries a future obligation to maintain and/ or insure
any improvement. The City Council will be formally notified of all grants or donations
on a quarterly basis by way of a "receive and file" or other Council meeting agenda
item. This ability of the City Manager to accept grants or donations must be
specifically included in each year's Budget Resolution to remain valid.
Additionally, grant related appropriations approved by City Council may be carried
forward to the following fiscal year(s) as long as the grant terms remain valid, the
expenditures are consistent with the previous Council authorization, and the funds
would otherwise need to be returned to the granting or donor agency. Also, see
Council Policy F-25 for specific grant acceptance and administration procedures.
Grant agreements and restricted donations in excess of $30,000 must be specifically
approved by the City Council. Occasionally, the terms and conditions of a grant are
approved by City Council in a year prior to when the program activity will take place
and therefore, the funds are not appropriated to carry out the grant at that time. In
such cases, the City Manager may appropriate the funds when they are received,
provided the expenditures clearly meet the amount, terms, nature and intent of the
grant or donation previously approved by City Council.
3. Assessment District Appropriation. Assessment district projects are typically funded
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by property owner contributions and bond financing secured by property
assessments. City staff will initially seek appropriation to advance City resources for
the assessment engineering and the design work related to a proposed assessment
district. Since the City's advance is at risk until a district is formed at a public hearing,
the appropriation related to advanced resources shall be subject to the normal
budget policies. However, once the district has been formed at a public hearing, the
City Council will adopt a" project-length" budget for the assessment district and City
staff will be allowed to roll the appropriations forward into future fiscal years without
rebudgeting the project through the formal CIP process.
When assessment bonds are issued to finance the improvements, the bond issuance
costs will be estimated at the maximum amount that would be required to complete
the improvements because it is not known how many property owners will opt to pay
the assessment in full during the cash collection period, thereby reducing the size of
the bond. Finance staff will also have the authority to reduce Council appropriations
(related to bond issuance costs) after bonds are resized and sold. Money advanced
by the City will be included in the assessment amount and be reimbursed to the City
when the assessment district is formed except to the extent otherwise agreed to by
City Council resolution.
4. Transfers within Departments. During the fiscal year, actual expenditures may
exceed budget appropriations for specific expenditure line items within departmental
budgets. If a departmental budget within a specific Classification is not exceeded, the
Finance Director has the authority to transfer funds elsewhere within that
Classification and Department to make the most efficient use of those funds
appropriated by the City Council.
5. Transfers between Departments. Further, funds may be realigned between one
Department and another, within the same Classification, with City Manager approval.
For example, if a Fire Department function and the employee who accomplishes it
are replaced by a slightly different function assigned to the Police Department, the
City Manager may authorize the transfer of appropriated funds to support this
function.
6. Transfers between Expenditure Categories. Any reprogramming of funds (i.e.
movement) of funds among the five Classifications within the General or other
Fund(s) requires the City Manager's approval. Any budget revision that changes the
total amount budgeted for any fund (other than the minor provisions contained in
paragraphs E.1. and E.7.b.) must be approved by the City Council.
7. Transfers between Capital Improvement Projects (CIP). Budget Transfers between
Capital Improvement Projects shall be subject to the following parameters:
a. Excess Project Appropriations or savings should be closed out and returned to
16
the project's fund balance. Funds may then be reappropriated to a new or
existing project with the approval of City Council.
b. Excess Project Appropriations may also be transferred from one CIP project to
another, if the projects utilize the same funding source and are for
substantially the same project purpose and physical location. Project
appropriation transfers of this nature shall require the approval of the City
Manager.
All proposed budget amendments and transfers will be submitted to the Finance Director for
review and processing prior to City Manager or Council authorization.
All unexpended and unencumbered appropriations for the operating budget will be canceled
on June 30 of each fiscal year. All appropriations in the Capital Improvement Budget for
projects currently underway and remaining unexpended at June 30th, as approved by the
City Manager, will be appropriated to those projects in the following fiscal year CIP Budget.
Incomplete projects may be reappropriated by the City Council during the Budget process or
by separate Council action.
F. Management Authorization and Responsibilities. Once the final Budget has been approved
by the City Council, specific City Council approval to make expenditures consistent with the
Budget will not be required except as provided by other Council Policies and Administrative
Procedures. It is the responsibility of the City Manager and management to administer the
City's budget within the framework of policy and appropriation as approved by the City
Council.
1. The Finance Director is responsible for checking purchase requests against
availability of funds and authorization as per the approved Budget.
2. Unless otherwise directed, routine filling of vacancies in staff positions authorized
within the Budget will not require further City Council approval. However, new
positions, not addressed by the adopted budget shall require City Council approval.
3. At fiscal year end, the Finance Director is authorized to record accruals and transfers
between funds and accounts in order to close projects or the books of accounts of
the City in accordance with generally accepted governmental accounting principles
as established by the Government Accounting Standards Board, Government
Finance Officers Association, and other appropriate accounting pronouncements.
Any net shortage within a Fund will be recorded as a decrease in Fund Balance. Any
net excess will be recorded as an increase to one or more appropriate Reserve
Accounts as recommended by the Finance Director and approved by the City
Manager or as is otherwise dictated by Council Reserve Policy (F-2). The net change
in fund balances will be reported to City Council through various documents including
Quarterly Financial Reports, the Comprehensive Annual Financial Report (CAFR),
Budget Documents and other financial presentations. Funds that exceeded
17
appropriations during the year or ended the year with a deficit fund balance are
reported annually in the CAFR notes to the financial statements. (Information
regarding the policy parameters and administration of City Reserves is contained in
City Council Policy F-2.)
Adopted- January 24, 1994
Amended - February 27, 1995
Corrected- February 26, 1996
Amended - May 13, 1996
Amended - May 26, 1998
Amended - August 8, 2000
Amended - May 8, 2001
Amended - April 23, 2002
Formerly F-10, F-11, F-12, and F-21
Amended - April 8, 2003
Amended - April 13, 2004
Amended - September 13, 2005
Amended - October 10, 2006
Amended - August 11, 2009
Amended - September 27, 2011
Amended- February 12, 2019
18
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
FY 22 FT FY 23 FT FY 24 FT
City Attorney 7.00 7.00 8.00
City Clerk 5.00 5.00 5.00
City Manager 21.50 24.00 25.00
Community Development 50.20 53.20 56.20
Finance 33.00 35.00 34.00
Fire 143.80 143.80 151.80
Harbor Department 3.00 3.00 9.00
Human Resources 11.00 11.00 13.00
Library 36.00 35.00 36.00
Police 232.00 233.00 234.00
Public Works 92.00 94.00 96.00
Recreation & Senior Services 42.00 43.50 43.50
Utilities 53.50 53.50 53.50
Total 730.00 741.00 765.00
Additional personnel detail can be found in each department budget
DEPARTMENT EMPLOYEE INFORMATION
FULL-TIME
0
50
100
150
200
250
Full-Time Employees by Department
FY 22 FY 23 FY 24
19
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
FY 22 FTE FY 23 FTE FY 24 FTE
City Attorney 1.60 1.60 0.50
City Clerk 1.00 1.00 1.00
City Manager 1.80 1.00 1.00
Community Development 10.20 6.70 6.20
Finance 4.55 3.05 3.05
Fire 42.56 42.56 40.96
Harbor Department 9.39 9.39 4.29
Human Resources 1.25 1.25 0.50
Library 22.83 22.83 22.83
Police 14.87 14.87 13.43
Public Works 10.85 14.05 13.30
Recreation & Senior Services 39.43 38.48 38.90
Utilities 3.96 3.96 3.50
Total 164.29 160.74 149.46
Additional personnel detail can be found in each department budget
DEPARTMENT EMPLOYEE INFORMATION
PART-TIME
0
10
20
30
40
Part-Time Employees by Department
FY 22 FY 23 FY 24
20
REVENUE OVERVIEW ‐ ALL FUNDS
Revenue Budget:
ACCOUNT TYPE FY 20 Actuals FY 21 Actuals FY 22 Actuals FY 23 Adopted FY 23 Revised FY 24 Adopted % Change
42 ‐ LICENSES PERMITS $5,441,744 $6,110,936 $6,961,349 $7,055,091 $6,181,091 $6,024,177 ‐14.61%
43 ‐ INTERGOVTAL REVENUES $12,831,762 $18,896,518 $15,380,495 $27,592,465 $31,843,530 $11,908,806 ‐56.84%
44 ‐ PROPERTY TAXES $113,313,535 $120,441,026 $126,000,069 $131,403,081 $131,403,081 $137,973,233 5.00%
45 ‐ SALES TAX $36,232,969 $38,956,275 $46,164,860 $46,526,493 $46,526,493 $48,532,772 4.31%
46 ‐ TRANSIENT OCCUPANCY $20,847,883 $16,886,197 $26,677,331 $27,788,728 $27,788,728 $31,986,150 15.10%
47 ‐ OTHER TAXES $12,565,820 $13,347,496 $14,081,227 $12,845,130 $12,845,130 $13,008,562 1.27%
51 ‐ MISC REVENUES $5,036,077 $5,867,413 $4,204,852 $3,305,600 $5,572,405 $3,306,113 0.02%
52 ‐ SERVICE FEES & CHARG $51,997,649 $53,448,277 $59,624,802 $59,365,820 $60,588,567 $63,416,941 6.82%
53 ‐ FINES & PENALTIES $3,968,590 $4,303,276 $4,638,029 $4,090,467 $4,090,467 $4,053,184 ‐0.91%
54 ‐ INVESTMENT EARNINGS $11,021,013 $716,205 ‐$8,852,296 $3,850,142 $3,997,805 $4,138,027 7.48%
55 ‐ PROPERTY INCOME $17,167,981 $17,575,519 $21,954,211 $18,635,526 $19,580,044 $22,998,926 23.41%
55 ‐ PARKING REVENUE $8,864,997 $11,639,445 $11,470,235 $10,374,975 $10,342,857 $12,411,054 19.62%
56 ‐ DONATIONS & CONTRIBUTIONS $1,403,587 $8,933,941 $6,266,832 $9,030,574 $12,243,397 $447,300 ‐95.05%
57 ‐ INTERNAL REVENUES $30,587,749 $32,823,267 $31,336,461 $36,050,945 $36,134,126 $37,353,860 3.61%
61 ‐ NON‐OPERATING SOURCE $5,516,038 $10,874,807 $8,605,531 $6,223,875 $43,523,457 $278,047 ‐95.53%
69 ‐ TRANSFERS $49,573,981 $83,268,259 $76,061,564 $64,063,456 $129,400,086 $58,859,125 ‐8.12%
Grand Total $386,371,376 $444,088,857 $450,575,551 $468,202,368 $582,061,264 $456,696,276 ‐2.46%
456,696,276
Property Taxes, $138.0 M
Sales Tax, $48.5 M
Transient Occupancy Tax, $32.0 M
Other Revenues, $179.3 M
Transfers, $58.9 M
FISCAL YEAR 2023‐24 ADOPTED REVENUE
Property Taxes
Sales Tax
Transient Occupancy Tax
Other Revenues
Transfers
21
REVENUE OVERVIEW ‐ GENERAL FUND
Revenue Budget:
ACCOUNT TYPE FY 20 Actuals FY 21 Actuals FY 22 Actuals FY 23 Adopted FY 23 Revised FY 24 Adopted % Change
42 ‐ LICENSES PERMITS $4,752,252 $5,131,916 $6,057,903 $5,870,375 $5,870,375 $5,746,027 ‐2.12%
43 ‐ INTERGOVTAL REVENUES $3,910,305 $5,175,738 $4,540,267 $1,823,903 $3,108,014 $2,289,407 25.52%
44 ‐ PROPERTY TAXES $113,313,535 $119,157,057 $124,335,985 $131,403,081 $131,403,081 $137,973,233 5.00%
45 ‐ SALES TAX $36,232,969 $38,956,275 $46,164,860 $46,526,493 $46,526,493 $48,532,772 4.31%
46 ‐ TRANSIENT OCCUPANCY $20,847,883 $16,886,197 $26,677,331 $27,788,728 $27,788,728 $31,986,150 15.10%
47 ‐ OTHER TAXES $11,846,082 $12,848,090 $13,257,494 $12,174,567 $12,174,567 $12,337,999 1.34%
51 ‐ MISC REVENUES $478,540 $1,297,646 $962,876 ‐$364,067 $1,860,088 ‐$363,054 ‐0.28%
52 ‐ SERVICE FEES & CHARG $20,913,897 $18,335,909 $22,867,500 $22,005,339 $23,228,086 $24,429,291 11.02%
53 ‐ FINES & PENALTIES $3,659,011 $4,012,862 $4,156,910 $3,870,567 $3,870,567 $3,799,784 ‐1.83%
54 ‐ INVESTMENT EARNINGS $2,700,242 $377,519 ‐$2,615,502 $1,300,000 $1,300,000 $1,750,000 34.62%
55 ‐ PROPERTY INCOME $4,866,828 $5,094,422 $6,791,937 $5,680,909 $6,093,309 $8,125,682 43.03%
55 ‐ PARKING REVENUE $5,529,753 $7,074,853 $7,237,498 $6,417,259 $6,417,259 $7,900,099 23.11%
56 ‐ DONATIONS & CONTRIBUTIONS $786,111 $241,871 $874,978 $412,300 $515,559 $412,300 0.00%
61 ‐ NON‐OPERATING SOURCE $115,609 $118,273 $116,292 $121,047 $588,677 $118,047 ‐2.48%
69 ‐ TRANSFERS $0 $10,335,111 $1,284,630 $17,300,724 $17,300,724 $19,020,967 9.94%
Grand Total $229,953,017 $245,043,739 $262,710,959 $282,331,226 $288,045,527 $304,058,704 7.70%
304,058,704
Property Taxes, $138.0 M
Sales Tax, $48.5 M
Transient Occupancy Tax, $32.0 M
Other Revenues, $66.5 M
Transfers, $19.0 M
FISCAL YEAR 2023‐24 ADOPTED REVENUE
Property Taxes
Sales Tax
Transient Occupancy Tax
Other Revenues
Transfers
22
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,
3
7
5
5,
7
4
6
,
0
2
7
-2
.
1
2
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
0
0
0
-
M
O
T
O
R
V
E
H
I
C
L
E
L
I
C
E
N
S
E
F
E
E
68
,
9
9
9
62
,
9
1
4
99
,
1
9
6
63
,
0
0
0
63
,
0
0
0
63
,
0
0
0
0.
0
0
%
43
1
0
1
5
-
S
T
H
I
G
H
W
A
Y
M
A
I
N
T
F
E
E
S
32
,
2
2
5
32
,
2
2
5
32
,
2
2
5
32
,
2
2
5
32
,
2
2
5
32
,
2
2
5
0.
0
0
%
43
1
0
2
5
-
P
O
L
I
C
E
O
F
F
S
T
A
N
D
A
R
D
/
T
R
A
I
N
I
N
G
66
,
7
3
9
24
,
3
7
0
57
,
1
1
9
60
,
0
0
0
60
,
0
0
0
60
,
0
0
0
0.
0
0
%
43
1
0
3
0
-
O
C
P
U
B
S
A
F
E
T
Y
A
U
G
M
E
N
T
A
T
I
O
N
1,
0
5
2
,
1
5
4
1,0
1
3
,
1
5
3
1,
2
7
8
,
5
5
6
1,
3
0
1
,
9
3
0
1,3
0
1
,
9
3
0
1,
3
0
1
,
9
3
0
0.
0
0
%
43
1
0
3
5
-
S
T
A
T
E
M
A
N
D
A
T
E
D
C
O
S
T
R
E
I
M
B
11
9
,
4
9
1
74
,
2
9
5
54
,
3
5
2
-
-
-
0.
0
0
%
43
1
0
4
5
-
C
O
R
R
E
C
T
I
O
N
T
R
A
I
N
I
N
G
R
E
I
M
B
10
,
4
2
5
6,
3
0
0
6,8
6
4
5,
5
0
0
5,
5
0
0
5,5
0
0
0.
0
0
%
43
1
0
5
5
-
P
R
O
P
6
9
F
R
O
M
C
O
U
N
T
Y
O
F
O
R
A
N
G
E
6,3
6
3
5,
5
7
8
11
,
3
6
9
-
37
,
4
0
6
37
,
8
4
7
0.
0
0
%
43
1
0
6
5
-
D
I
S
P
A
T
C
H
T
R
A
I
N
I
N
G
R
E
I
M
B
3,0
0
0
-
3,2
7
2
-
-
5,
0
0
0
0.
0
0
%
43
1
0
7
0
-
C
A
L
I
F
L
I
T
E
R
A
C
Y
C
A
M
P
A
I
G
N
41
,
8
7
4
45
,
0
0
0
44
,
7
6
9
-
47
,
8
0
2
-
0.
0
0
%
43
1
0
8
0
-
S
L
S
G
R
A
N
T
F
U
N
D
O
C
L
I
B
R
A
R
Y
4,8
2
6
5,
3
0
7
2,3
3
7
-
-
-
0.
0
0
%
43
1
1
0
5
-
B
U
L
L
E
T
P
R
O
O
F
V
E
S
T
P
R
O
G
R
A
M
14
,
6
5
6
4,
5
6
7
8,9
4
0
10
,
0
0
0
10
,
0
0
0
10
,
0
0
0
0.
0
0
%
43
1
1
3
5
-
R
E
F
N
D
S
&
R
E
B
A
T
E
S
F
R
O
M
G
O
V
T
77
,
9
1
0
74
,
6
2
9
12
7
,
7
0
5
-
-
-
0.
0
0
%
43
1
1
4
5
-
M
E
A
S
U
R
E
M
2
F
A
I
R
S
H
A
R
E
14
6
,
7
0
7
14
4
,
0
4
3
17
8
,
5
4
3
15
4
,
8
3
0
18
3
,
7
3
0
16
5
,
6
7
8
7.
0
1
%
43
1
2
4
5
-
C
A
L
O
E
S
27
8
,
0
3
2
1,5
9
7
,
5
1
7
1,
1
1
4
,
2
5
8
-
-
-
0.
0
0
%
43
1
2
4
6
-
M
E
D
I
-
C
A
L
I
G
T
58
8
,
8
2
2
65
5
,
3
2
4
35
2
,
6
0
2
-
57
9
,
1
2
9
-
0.
0
0
%
43
1
2
5
0
-
E
M
E
R
G
E
N
C
Y
M
G
M
T
A
S
S
T
G
R
N
T
10
,
9
2
4
11
,
0
3
8
4,2
6
5
-
15
,
9
7
1
-
0.
0
0
%
43
1
2
6
0
-
D
E
P
T
O
F
C
O
N
S
E
R
V
A
T
I
O
N
G
R
N
T
21
,
5
9
8
21
,
3
2
3
21
,
5
0
9
22
,
0
0
0
22
,
0
0
0
22
,
0
0
0
0.
0
0
%
43
1
2
8
5
-
S
A
N
T
A
A
N
A
C
O
L
L
E
G
E
81
,
4
7
3
14
2
,
5
7
5
13
6
,
6
9
2
79
,
9
0
1
79
,
9
0
1
10
0
,
0
0
0
25
.
1
5
%
43
1
2
9
5
-
A
B
1
0
9
F
U
N
D
I
N
G
R
E
I
M
B
8,2
9
6
15
,
6
6
4
13
,
6
0
6
12
,
1
5
8
12
,
1
5
8
13
,
8
3
6
13
.
8
0
%
43
1
3
1
5
-
C
O
U
N
T
Y
O
F
O
R
A
N
G
E
C
O
N
T
R
B
34
2
,
2
7
1
-
24
6
,
1
1
1
25
0
,
0
0
0
25
0
,
0
0
0
25
0
,
0
0
0
0.
0
0
%
43
1
3
2
5
-
B
B
S
C
M
A
I
N
T
5,4
7
9
7,
2
7
6
7,3
2
1
7,
2
5
0
7,
2
5
0
7,5
0
0
3.
4
5
%
43
1
4
5
3
-
F
E
D
E
R
A
L
G
R
A
N
T
S
-
-
-
-
63
,
0
8
3
-
0.
0
0
%
43
1
4
5
5
-
O
T
H
E
R
G
O
V
T
G
R
A
N
T
S
63
,
8
5
9
94
,
7
1
7
54
6
,
8
5
2
(1
9
4
,
8
9
1
)
19
4
,
8
9
1
19
4
,
8
9
1
-2
0
0
.
0
0
%
43
1
4
6
5
-
B
S
C
C
L
O
C
A
L
L
A
W
E
N
F
O
R
C
E
M
E
N
T
-
-
2,9
7
0
-
-
-
0.
0
0
%
43
1
4
7
2
-
A
B
C
G
R
A
N
T
22
,
1
1
1
-
19
,
1
5
3
-
-
-
0.
0
0
%
43
1
4
9
0
-
C
A
L
R
E
C
Y
C
L
E
-
-
12
2
,
0
3
8
-
12
2
,
0
3
8
-
0.
0
0
%
43
1
5
1
5
-
C
A
R
E
S
A
C
T
-
C
O
U
N
T
Y
76
9
,
7
5
8
-
-
-
-
-
0.
0
0
%
43
1
5
2
0
-
C
A
R
E
S
A
C
T
-
D
O
F
-
1
,
0
5
9
,
1
3
7
-
-
-
-
0.
0
0
%
43
1
5
2
5
-
C
A
R
E
S
A
C
T
-
H
H
S
P
R
V
D
R
R
E
L
I
E
F
72
,
3
1
4
-
39
,
7
9
3
-
-
-
0.
0
0
%
43
1
5
3
0
-
C
A
R
E
S
A
C
T
–
E
D
D
U
N
E
M
P
L
O
Y
M
E
N
T
-
78
,
7
8
6
-
-
-
-
0.
0
0
%
43
1
5
4
5
-
S
A
R
T
E
X
A
M
R
E
I
M
B
U
R
S
E
M
E
N
T
-
-
7,8
5
0
20
,
0
0
0
20
,
0
0
0
20
,
0
0
0
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
3,
9
1
0
,
3
0
5
5,1
7
5
,
7
3
8
4,
5
4
0
,
2
6
7
1,
8
2
3
,
9
0
3
3,1
0
8
,
0
1
4
2,
2
8
9
,
4
0
7
25
.
5
2
%
44
-
P
R
O
P
E
R
T
Y
T
A
X
E
S
41
1
0
0
0
-
P
R
O
P
E
R
T
Y
T
A
X
C
U
R
R
E
N
T
S
E
C
U
R
E
D
95
,
3
0
8
,
7
8
1
10
0
,
4
8
2
,
4
8
7
10
4
,
3
5
8
,
4
3
5
11
0
,
8
6
0
,
0
1
3
11
0
,
8
6
0
,
0
1
3
11
8
,
0
4
2
,
0
5
1
6.
4
8
%
41
1
0
0
5
-
P
R
O
P
T
A
X
I
N
L
I
E
U
O
F
V
L
F
10
,
4
4
0
,
9
5
8
10
,
9
4
9
,
8
9
7
11
,
4
4
3
,
9
1
3
12
,
1
3
1
,
6
9
2
12
,
1
3
1
,
6
9
2
12
,
8
3
0
,
1
3
2
5.
7
6
%
41
1
0
1
0
-
P
R
O
P
E
R
T
Y
T
A
X
C
U
R
U
N
S
E
C
U
R
E
D
2,
9
3
7
,
8
8
2
3,0
0
3
,
6
9
0
3,
2
9
5
,
0
7
5
3,
3
2
9
,
8
5
4
3,3
2
9
,
8
5
4
3,
5
4
5
,
6
5
7
6.
4
8
%
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
23
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
41
1
0
1
5
-
P
R
I
O
R
Y
E
A
R
P
E
N
L
T
Y
/
I
N
T
R
E
S
T
29
1
,
7
4
9
24
7
,
8
3
5
28
7
,
6
3
7
24
7
,
8
3
5
24
7
,
8
3
5
24
7
,
8
3
5
0.
0
0
%
41
1
0
2
0
-
S
U
P
P
L
E
M
E
N
T
A
L
T
A
X
E
S
1,
9
8
8
,
8
6
3
2,0
4
1
,
9
3
3
2,
3
6
4
,
1
7
3
2,
3
4
5
,
2
0
3
2,3
4
5
,
2
0
3
81
9
,
6
1
4
-6
5
.
0
5
%
41
1
0
2
5
-
P
R
O
P
T
A
X
H
O
M
E
O
W
N
E
R
S
E
X
E
M
P
T
49
1
,
6
0
9
48
3
,
6
3
2
48
0
,
1
1
1
53
3
,
6
5
5
53
3
,
6
5
5
57
0
,
8
9
5
6.
9
8
%
41
1
0
3
0
-
R
D
A
R
E
S
I
D
U
A
L
1,
8
2
5
,
0
3
7
1,9
1
2
,
1
0
9
2,
0
8
6
,
1
6
1
1,
9
1
7
,
0
4
9
1,9
1
7
,
0
4
9
1,
9
1
7
,
0
4
9
0.
0
0
%
41
1
0
4
0
-
R
D
A
P
A
S
S
T
H
R
O
U
G
H
28
,
6
5
6
35
,
4
7
4
20
,
4
8
0
37
,
7
8
1
37
,
7
8
1
-
-
1
0
0
.
0
0
%
44
-
P
R
O
P
E
R
T
Y
T
A
X
E
S
T
o
t
a
l
11
3
,
3
1
3
,
5
3
5
11
9
,
1
5
7
,
0
5
7
12
4
,
3
3
5
,
9
8
5
13
1
,
4
0
3
,
0
8
1
13
1
,
4
0
3
,
0
8
1
13
7
,
9
7
3
,
2
3
3
5.
0
0
%
45
-
S
A
L
E
S
T
A
X
41
2
0
0
0
-
P
R
O
P
T
A
X
I
N
L
I
E
U
O
F
S
A
L
E
S
T
A
X
-
-
-
-
-
-
0.
0
0
%
41
2
0
0
5
-
S
A
L
E
S
A
N
D
U
S
E
T
A
X
36
,
8
4
6
,
5
0
3
39
,
7
1
9
,
1
5
2
46
,
7
5
2
,
8
5
5
47
,
1
7
6
,
4
9
3
47
,
1
7
6
,
4
9
3
49
,
1
8
2
,
7
7
2
4.
2
5
%
41
2
0
1
0
-
S
A
L
E
S
T
A
X
R
E
C
O
V
E
R
Y
(1
6
,
1
9
2
)
(3
6
,
0
5
2
)
(2
4
,
0
3
6
)
(5
0
,
0
0
0
)
(5
0
,
0
0
0
)
(5
0
,
0
0
0
)
0.
0
0
%
41
2
0
1
5
-
S
A
L
E
T
A
X
S
H
A
R
I
N
G
A
G
R
M
E
N
T
(5
9
7
,
3
4
1
)
(7
2
6
,
8
2
4
)
(5
6
3
,
9
5
9
)
(6
0
0
,
0
0
0
)
(6
0
0
,
0
0
0
)
(6
0
0
,
0
0
0
)
0.
0
0
%
45
-
S
A
L
E
S
T
A
X
T
o
t
a
l
36
,
2
3
2
,
9
6
9
38
,
9
5
6
,
2
7
5
46
,
1
6
4
,
8
6
0
46
,
5
2
6
,
4
9
3
46
,
5
2
6
,
4
9
3
48
,
5
3
2
,
7
7
2
4.
3
1
%
46
-
T
R
A
N
S
I
E
N
T
O
C
C
U
P
A
N
C
Y
41
3
0
0
0
-
U
T
O
T
R
E
S
I
D
E
N
T
I
A
L
C
V
B
P
A
Y
M
E
N
T
S
(9
1
9
,
4
9
7
)
(1
,
1
1
4
,
4
7
9
)
(1
,
4
5
5
,
5
2
6
)
(1
,
2
7
8
,
2
9
3
)
(1
,
2
7
8
,
2
9
3
)
(1
,
8
7
1
,
1
0
0
)
46
.
3
7
%
41
3
0
0
5
-
U
T
O
T
R
E
S
I
D
E
N
T
I
A
L
T
A
X
5,
1
3
4
,
3
6
8
6,2
5
5
,
6
2
1
8,
1
6
7
,
7
1
7
7,
1
0
1
,
6
3
0
7,1
0
1
,
6
3
0
10
,
3
9
5
,
0
0
0
46
.
3
7
%
41
3
0
1
0
-
U
T
O
T
H
O
T
E
L
T
A
X
20
,
0
5
6
,
1
7
2
14
,
1
5
9
,
2
6
5
24
,
3
3
9
,
7
8
4
26
,
7
8
7
,
0
6
3
26
,
7
8
7
,
0
6
3
28
,
6
1
2
,
5
0
0
6.
8
1
%
41
3
0
2
0
-
U
T
O
T
H
O
T
E
L
C
V
B
P
A
Y
M
E
N
T
S
(3
,
6
1
0
,
1
1
1
)
(2
,
5
3
9
,
5
5
7
)
(4
,
3
7
4
,
6
4
5
)
(4
,
8
2
1
,
6
7
1
)
(4
,
8
2
1
,
6
7
1
)
(5
,
1
5
0
,
2
5
0
)
6.
8
1
%
41
3
0
2
1
-
T
O
T
A
U
D
I
T
R
E
C
O
V
E
R
Y
18
6
,
9
5
1
12
5
,
3
4
7
-
-
-
-
0.
0
0
%
46
-
T
R
A
N
S
I
E
N
T
O
C
C
U
P
A
N
C
Y
T
o
t
a
l
20
,
8
4
7
,
8
8
3
16
,
8
8
6
,
1
9
7
26
,
6
7
7
,
3
3
1
27
,
7
8
8
,
7
2
8
27
,
7
8
8
,
7
2
8
31
,
9
8
6
,
1
5
0
15
.
1
0
%
47
-
O
T
H
E
R
T
A
X
E
S
41
1
0
4
5
-
C
O
I
N
O
P
M
A
C
H
I
N
E
F
E
E
-
-
-
-
-
-
0.
0
0
%
41
4
0
0
0
-
A
U
D
I
T
R
E
C
O
V
E
R
Y
-
8,
2
3
5
-
-
-
-
0.
0
0
%
41
4
0
0
5
-
U
T
I
L
I
T
Y
F
R
A
N
C
H
I
S
E
T
A
X
1,
0
8
9
,
3
6
4
1,1
5
5
,
2
1
1
1,
2
9
3
,
3
8
5
1,
1
8
9
,
8
6
7
1,1
8
9
,
8
6
7
1,
1
8
9
,
8
6
7
0.
0
0
%
41
4
0
1
5
-
C
A
B
L
E
F
R
A
N
C
H
I
S
E
1,
9
0
7
,
9
7
7
1,8
2
8
,
5
8
9
1,
7
7
5
,
6
4
0
1,
8
0
0
,
0
0
0
1,8
0
0
,
0
0
0
1,
8
0
0
,
0
0
0
0.
0
0
%
41
4
0
2
5
-
S
O
L
I
D
W
A
S
T
E
F
R
A
N
C
H
I
S
E
T
A
X
1,
3
9
6
,
8
1
5
1,2
2
0
,
4
2
4
1,
4
9
2
,
2
5
3
1,
3
1
4
,
7
0
0
1,3
1
4
,
7
0
0
1,
3
1
4
,
7
0
0
0.
0
0
%
41
4
0
3
0
-
B
U
S
I
N
E
S
S
L
I
C
E
N
S
E
T
A
X
4,
8
8
2
,
4
1
9
4,4
8
1
,
3
4
9
4,
3
6
3
,
1
4
5
4,
3
1
0
,
0
0
0
4,3
1
0
,
0
0
0
4,
4
7
3
,
4
3
2
3.
7
9
%
41
4
0
3
5
-
M
A
R
I
N
E
C
H
A
R
T
E
R
T
A
X
24
6
,
4
9
4
86
,
6
2
6
18
5
,
5
0
3
16
0
,
0
0
0
16
0
,
0
0
0
16
0
,
0
0
0
0.
0
0
%
41
4
0
4
0
-
P
R
O
P
E
R
T
Y
T
A
X
T
R
A
N
S
F
E
R
S
2,
3
2
3
,
0
1
3
4,0
6
7
,
6
5
7
4,
1
4
7
,
5
6
7
3,
4
0
0
,
0
0
0
3,4
0
0
,
0
0
0
3,
4
0
0
,
0
0
0
0.
0
0
%
47
-
O
T
H
E
R
T
A
X
E
S
T
o
t
a
l
11
,
8
4
6
,
0
8
2
12
,
8
4
8
,
0
9
0
13
,
2
5
7
,
4
9
4
12
,
1
7
4
,
5
6
7
12
,
1
7
4
,
5
6
7
12
,
3
3
7
,
9
9
9
1.
3
4
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
0
5
-
P
E
R
S
M
E
D
I
C
A
R
E
D
R
E
I
M
B
-
-
-
-
-
-
0.
0
0
%
51
1
0
1
5
-
A
D
A
E
D
U
.
&
E
N
F
O
R
C
E
73
,
4
7
1
69
,
6
7
9
67
,
5
7
9
-
-
-
0.
0
0
%
51
1
0
2
1
-
S
A
L
E
O
F
L
C
F
S
C
R
E
D
I
T
S
-
-
3,0
2
1
-
-
-
0.
0
0
%
51
1
0
3
2
-
S
A
L
E
O
F
B
O
O
K
S
67
5
-
-
-
-
-
0.
0
0
%
51
1
0
3
3
-
S
A
L
E
O
F
T
O
W
E
L
S
39
4
46
36
5
25
0
25
0
27
5
10
.
0
0
%
51
1
0
3
5
-
S
A
L
E
O
F
M
A
P
S
&
P
U
B
16
,
6
1
0
11
,
2
7
3
10
,
4
2
1
11
,
3
7
2
11
,
3
7
2
11
,
3
7
2
0.
0
0
%
51
1
0
4
0
-
D
A
M
A
G
E
T
O
C
I
T
Y
P
R
O
P
E
R
T
Y
18
0
,
6
2
6
18
4
,
9
2
0
22
0
,
8
1
0
92
,
0
0
0
92
,
0
0
0
92
,
0
0
0
0.
0
0
%
51
1
0
4
5
-
H
O
A
G
S
R
T
R
A
N
S
P
O
R
T
G
R
A
N
T
75
,
0
0
0
50
,
0
0
0
50
,
0
0
0
-
-
-
0.
0
0
%
51
1
0
5
0
-
P
R
I
V
A
T
E
R
E
F
U
N
D
S
&
R
E
B
A
T
E
S
47
,
0
3
5
36
1
,
6
4
9
18
0
,
3
6
5
54
,
0
1
2
54
,
0
1
2
55
,
0
0
0
1.
8
3
%
51
1
0
5
3
-
S
E
T
T
L
E
M
E
N
T
S
-
-
-
-
2
,
0
2
4
,
1
5
5
-
0.
0
0
%
51
1
0
5
5
-
R
E
V
E
N
U
E
N
.
O
.
C
.
(2
4
9
,
8
6
2
)
(1
3
5
,
8
0
4
)
96
,
4
8
0
6,
2
2
0
6,
2
2
0
6,2
2
0
0.
0
0
%
51
1
0
6
0
-
P
R
O
G
R
A
M
R
E
V
E
N
U
E
S
N
O
C
59
20
14
9
49
49
49
0.
0
0
%
51
1
0
6
5
-
C
A
B
L
E
F
R
A
N
C
H
I
S
E
P
E
G
F
E
E
S
38
2
,
8
1
0
36
6
,
6
4
2
35
5
,
6
1
0
-
-
-
0.
0
0
%
51
1
0
7
5
-
B
A
D
D
E
B
T
(4
6
2
,
4
6
5
)
(3
6
4
,
3
4
9
)
(4
7
8
,
5
0
9
)
(5
2
8
,
0
0
0
)
(5
2
8
,
0
0
0
)
(5
2
8
,
0
0
0
)
0.
0
0
%
51
1
0
8
0
-
F
R
I
E
N
D
S
O
F
T
H
E
L
I
B
R
A
R
Y
18
5
,
0
0
0
21
0
,
0
0
0
20
0
,
0
0
0
-
20
0
,
0
0
0
-
0.
0
0
%
51
1
0
8
5
-
N
B
L
I
B
R
A
R
Y
F
O
U
N
D
A
T
I
O
N
15
5
,
0
0
0
11
3
,
0
0
0
31
,
5
5
5
-
-
-
0.
0
0
%
51
1
1
0
3
-
R
E
P
L
A
C
E
M
E
N
T
I
D
B
A
D
G
E
F
O
R
E
E
60
45
30
30
30
30
0.
0
0
%
51
1
1
1
0
-
V
N
B
P
U
B
L
I
C
B
E
N
E
F
I
T
F
E
E
75
,
0
0
0
15
0
,
0
0
0
22
5
,
0
0
0
-
-
-
0.
0
0
%
51
1
1
3
0
-
N
C
A
N
N
E
X
D
E
D
U
C
T
I
O
N
S
(8
7
4
)
(1
,
0
8
7
)
-
-
-
-
0.
0
0
%
51
1
1
5
0
-
U
N
C
L
A
I
M
E
D
P
R
O
P
E
R
T
Y
R
E
V
E
N
U
E
-
28
1
,
6
1
1
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
47
8
,
5
4
0
1,2
9
7
,
6
4
6
96
2
,
8
7
6
(3
6
4
,
0
6
7
)
1,8
6
0
,
0
8
8
(3
6
3
,
0
5
4
)
-0
.
2
8
%
52
-
S
E
R
V
I
C
E
F
E
E
S
&
C
H
A
R
G
52
1
0
0
0
-
R
E
G
U
L
A
T
O
R
Y
P
E
R
M
I
T
F
E
E
S
22
,
8
6
3
4,
0
3
2
13
,
8
9
0
18
,
0
0
0
18
,
0
0
0
23
,
3
8
3
29
.
9
0
%
52
1
0
0
1
-
S
.
T
.
L
O
D
G
I
N
G
P
E
R
M
I
T
S
-
I
N
I
T
I
A
L
-
77
,
8
6
9
33
,
9
8
4
6,
5
0
0
6,
5
0
0
12
,
1
6
8
87
.
2
0
%
52
1
0
0
2
-
S
.
T
.
L
O
D
G
I
N
G
P
E
R
M
I
T
S
-
R
E
N
E
W
A
L
-
16
,
3
2
0
82
,
9
3
8
14
8
,
6
8
0
14
8
,
6
8
0
90
,
8
6
9
-3
8
.
8
8
%
52
1
0
0
3
-
S
.
T
.
L
O
D
G
I
N
G
P
E
R
M
I
T
S
-
R
N
S
T
M
N
T
-
-
45
5
-
-
-
0.
0
0
%
52
1
0
1
0
-
T
B
I
D
A
D
M
I
N
F
E
E
9,5
5
7
5,
0
6
2
9,6
9
7
5,
8
8
9
5,
8
8
9
5,8
8
9
0.
0
0
%
52
1
0
1
5
-
P
L
A
N
N
I
N
G
P
E
R
M
I
T
F
E
E
S
35
0
,
0
2
9
35
0
,
2
3
3
37
6
,
8
6
7
36
3
,
7
4
3
36
3
,
7
4
3
48
2
,
2
0
6
32
.
5
7
%
52
1
0
2
0
-
W
I
T
N
E
S
S
F
E
E
S
/
S
U
B
P
O
E
N
A
35
,
7
3
1
32
,
8
9
1
43
,
8
5
8
13
,
3
8
1
13
,
3
8
1
12
,
4
2
0
-7
.
1
8
%
52
1
0
2
5
-
P
L
A
N
C
H
E
C
K
I
N
G
F
E
E
S
2,
9
7
3
,
3
7
8
3,3
0
8
,
9
7
9
3,
2
0
5
,
4
3
3
3,
4
7
1
,
8
6
9
3,4
7
1
,
8
6
9
4,
0
1
5
,
2
6
4
15
.
6
5
%
52
1
0
2
8
-
P
U
B
L
I
C
N
O
T
I
C
I
N
G
F
E
E
-
42
,
2
4
5
68
,
8
7
1
62
,
0
4
5
62
,
0
4
5
67
,
7
5
8
9.
2
1
%
52
1
0
3
0
-
P
L
A
N
N
I
N
G
P
L
A
N
C
H
E
C
K
F
E
E
S
26
0
,
3
6
8
28
5
,
4
2
4
35
0
,
2
3
3
33
3
,
4
7
5
33
3
,
4
7
5
37
1
,
2
4
2
11
.
3
3
%
52
1
0
3
5
-
P
L
A
N
C
H
E
C
K
F
E
E
S
G
R
A
D
I
N
G
16
9
,
7
3
8
18
1
,
5
4
3
25
7
,
7
7
2
23
7
,
0
1
4
23
7
,
0
1
4
29
2
,
5
7
3
23
.
4
4
%
52
1
0
3
6
-
G
R
A
D
I
N
G
B
O
N
D
F
E
E
43
0
44
5
91
0
-
-
-
0.
0
0
%
52
1
0
4
0
-
R
E
S
I
D
E
N
T
L
B
U
I
L
D
N
G
R
E
C
R
D
S
25
7
,
5
9
3
39
7
,
3
1
1
30
8
,
2
4
6
38
9
,
2
5
9
38
9
,
2
5
9
19
9
,
5
0
7
-4
8
.
7
5
%
24
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
52
1
0
4
4
-
R
E
A
L
P
R
O
P
E
R
T
Y
F
E
E
3,2
8
2
66
3
6,0
0
4
1,
4
6
0
1,
4
6
0
1,4
9
0
2.
0
5
%
52
1
0
4
5
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
R
I
C
T
A
D
M
I
N
11
,
0
0
0
11
,
0
0
0
11
,
0
0
0
24
,
0
0
0
24
,
0
0
0
24
,
0
0
0
0.
0
0
%
52
1
0
5
0
-
S
P
E
C
I
N
S
P
E
C
T
I
O
N
S
V
C
F
E
E
S
59
,
3
6
6
32
,
3
4
2
49
,
1
4
7
41
,
6
5
2
41
,
6
5
2
48
,
2
2
7
15
.
7
9
%
52
1
0
5
5
-
A
P
P
E
A
L
S
4,2
6
4
3,
4
0
7
3,4
3
0
3,
6
0
2
3,
6
0
2
1,7
6
6
-5
0
.
9
6
%
52
1
0
6
0
-
W
A
S
H
I
N
G
T
O
N
S
T
R
E
F
U
S
E
B
I
N
1,4
1
4
1,
3
5
0
27
,
4
2
4
25
,
0
0
0
25
,
0
0
0
25
,
0
0
0
0.
0
0
%
52
1
0
6
5
-
E
N
G
I
N
E
E
R
I
N
G
S
V
C
F
E
E
S
60
0
,
1
8
8
45
0
,
0
5
3
44
2
,
8
1
4
37
5
,
0
0
0
37
5
,
0
0
0
44
0
,
0
0
0
17
.
3
3
%
52
1
0
7
5
-
C
U
R
B
C
U
T
F
E
E
S
13
3
,
7
1
7
13
2
,
8
5
9
14
5
,
5
2
6
13
0
,
0
0
0
13
0
,
0
0
0
14
0
,
0
0
0
7.
6
9
%
52
1
0
8
0
-
E
N
E
R
G
Y
C
O
M
P
L
I
A
N
C
E
R
E
V
I
E
W
12
5
,
9
7
7
14
2
,
2
2
3
13
0
,
1
2
6
14
7
,
3
8
7
14
7
,
3
8
7
14
6
,
2
9
0
-0
.
7
4
%
52
1
0
8
5
-
D
I
S
A
B
L
E
D
A
C
C
E
S
S
R
E
V
I
E
W
67
,
2
7
2
64
,
2
5
5
68
,
5
7
6
75
,
3
8
2
75
,
3
8
2
72
,
3
7
8
-3
.
9
9
%
52
1
0
9
0
-
C
O
P
I
E
S
/
P
L
A
N
S
/
S
P
E
C
S
/
M
I
S
C
16
,
8
5
3
2,
2
6
4
11
,
5
4
3
8,
0
9
4
8,
0
9
4
6,0
3
2
-2
5
.
4
8
%
52
1
1
0
5
-
P
L
A
N
C
H
E
C
K
O
V
E
R
T
I
M
E
70
,
2
3
5
88
,
3
7
4
26
,
0
4
1
70
,
3
7
1
70
,
3
7
1
41
,
2
6
7
-4
1
.
3
6
%
52
1
1
0
6
-
P
L
A
N
C
H
E
C
K
O
V
E
R
T
I
M
E
4,9
5
7
1,
0
0
0
70
74
74
70
-4
.
7
7
%
52
1
1
1
0
-
M
A
R
I
N
E
P
R
O
T
E
C
T
I
O
N
E
D
U
C
A
T
I
O
N
41
4
-
88
5
7,
0
0
0
7,
0
0
0
1,0
0
0
-8
5
.
7
1
%
52
1
1
1
5
-
F
I
N
A
L
T
R
A
C
T
M
A
P
-
2,
7
4
2
3,1
0
7
3,
1
0
7
3,
1
0
7
3,1
0
7
0.
0
0
%
52
1
1
2
0
-
F
I
N
A
L
P
A
R
C
E
L
M
A
P
C
H
C
K
I
N
G
46
,
5
2
5
39
,
0
0
6
52
,
8
1
9
40
,
0
0
0
40
,
0
0
0
40
,
0
0
0
0.
0
0
%
52
1
1
2
5
-
L
O
T
L
I
N
E
A
D
J
U
S
T
M
E
N
T
7,8
2
2
4,
8
0
4
4,6
9
6
5,
0
0
0
5,
0
0
0
5,0
0
0
0.
0
0
%
52
1
1
3
0
-
S
T
R
E
E
T
E
A
S
E
M
E
N
T
/
V
A
C
A
T
I
O
N
-
-
4,1
7
1
-
-
-
0.
0
0
%
52
1
1
3
5
-
E
N
C
R
O
A
C
H
M
E
N
T
/
E
N
G
A
G
R
E
E
M
N
T
47
,
0
0
3
51
,
1
6
2
61
,
7
4
2
50
,
0
0
0
50
,
0
0
0
50
,
0
0
0
0.
0
0
%
52
1
1
4
0
-
F
I
R
E
S
A
F
E
T
Y
S
V
C
S
M
A
R
I
N
E
O
P
S
3,1
4
5
-
8,9
8
1
-
-
-
0.
0
0
%
52
1
1
4
5
-
J
R
L
I
F
E
G
U
A
R
D
S
E
R
V
I
C
E
F
E
E
S
99
2
,
6
5
3
95
3
,
9
2
4
1,
1
8
7
,
1
4
8
1,
0
4
0
,
0
4
0
1,0
4
0
,
0
4
0
1,
1
5
5
,
6
0
0
11
.
1
1
%
52
1
1
5
5
-
C
E
R
T
F
E
E
S
1,6
9
0
-
-
50
0
50
0
50
0
0.
0
0
%
52
1
1
6
0
-
P
O
L
I
C
E
E
M
E
R
G
E
N
C
Y
R
E
S
P
O
N
S
E
17
4
,
7
5
7
28
0
,
4
4
9
20
3
,
4
0
1
22
5
,
0
0
0
22
5
,
0
0
0
22
5
,
0
0
0
0.
0
0
%
52
1
1
6
5
-
D
I
S
T
U
R
B
A
N
C
E
A
D
V
I
S
E
M
E
N
T
C
A
R
D
62
4
88
7
4,3
6
4
50
0
50
0
50
0
0.
0
0
%
52
1
1
6
6
-
D
A
C
C
O
L
L
E
C
T
I
O
N
S
V
C
F
E
E
S
-
-
(4
5
)
-
-
-
0.
0
0
%
52
1
1
7
0
-
P
O
L
I
C
E
F
I
N
G
E
R
P
R
I
N
T
S
V
C
5,9
7
1
2,
9
6
1
8,0
4
1
5,
0
0
0
5,
0
0
0
5,0
0
0
0.
0
0
%
52
1
1
7
5
-
P
O
L
I
C
E
M
I
S
C
E
L
L
A
N
E
O
U
S
S
V
C
57
,
0
3
7
43
5
16
7
,
8
7
4
12
0
,
0
0
0
12
0
,
0
0
0
12
0
,
0
0
0
0.
0
0
%
52
1
1
8
0
-
I
M
P
O
U
N
D
R
E
L
E
A
S
E
F
E
E
S
45
,
0
7
3
31
,
3
9
9
20
,
3
5
1
25
,
0
0
0
25
,
0
0
0
25
,
0
0
0
0.
0
0
%
52
1
1
8
5
-
P
O
L
I
C
E
J
A
I
L
B
O
O
K
I
N
G
F
E
E
S
22
0
,
3
4
2
10
9
,
4
9
7
(2
2
9
)
-
-
-
0.
0
0
%
52
1
1
9
0
-
P
O
L
I
C
E
M
A
S
S
A
G
E
P
E
R
M
I
T
F
E
E
-
88
5
69
6
20
0
20
0
20
0
0.
0
0
%
52
1
1
9
5
-
P
L
A
N
C
H
E
C
K
F
E
E
S
G
R
A
D
I
N
G
/
O
U
T
B
20
0
,
4
1
7
25
3
,
1
5
3
14
9
,
3
0
0
29
7
,
1
8
2
-
-
-
1
0
0
.
0
0
%
52
1
1
9
6
-
P
L
A
N
C
H
E
C
K
F
E
E
S
G
R
A
D
I
N
G
/
O
U
T
P
3,6
2
4
1,
0
6
2
6,4
3
8
-
-
-
0.
0
0
%
52
1
1
9
7
-
W
Q
M
P
B
L
D
G
R
E
V
I
E
W
-
-
20
,
0
9
7
3,
6
5
0
3,
6
5
0
13
,
1
0
5
25
9
.
0
5
%
52
1
1
9
8
-
W
Q
M
P
P
L
N
R
E
V
I
E
W
-
-
50
0
74
74
-
-
1
0
0
.
0
0
%
52
1
2
1
0
-
F
I
R
E
A
N
N
U
A
L
&
S
P
C
P
M
T
S
20
3
,
5
1
5
15
3
,
5
4
2
22
2
,
5
5
9
15
2
,
1
8
1
15
2
,
1
8
1
15
2
,
1
8
1
0.
0
0
%
52
1
2
1
5
-
F
I
R
E
P
L
A
N
C
H
E
C
K
14
1
,
8
1
7
12
7
,
8
2
8
15
7
,
1
3
1
16
5
,
6
0
8
16
5
,
6
0
8
13
5
,
8
5
7
-1
7
.
9
6
%
52
1
2
2
0
-
F
I
R
E
C
O
N
S
T
I
N
S
P
E
C
T
I
O
N
88
,
9
6
7
92
,
3
2
3
10
9
,
4
8
3
10
5
,
0
0
4
10
5
,
0
0
4
10
8
,
0
3
6
2.
8
9
%
52
1
2
3
0
-
L
O
U
D
U
N
R
U
L
Y
G
A
T
H
E
R
I
N
G
O
R
D
1,4
9
3
24
7
2,1
4
2
1,
0
0
0
1,
0
0
0
1,0
0
0
0.
0
0
%
52
1
2
4
0
-
P
A
R
A
M
E
D
I
C
S
U
B
S
C
R
I
P
T
I
O
N
F
E
E
27
5
,
5
6
9
27
4
,
5
4
1
27
4
,
2
1
0
23
4
,
2
3
4
23
4
,
2
3
4
26
0
,
0
0
0
11
.
0
0
%
52
1
2
4
5
-
P
A
R
A
M
E
D
I
C
S
E
R
V
I
C
E
F
E
E
4,
1
0
9
,
3
7
3
3,8
6
4
,
8
0
4
4,
1
7
4
,
4
0
1
3,
5
9
4
,
6
6
9
3,5
9
4
,
6
6
9
4,
1
7
4
,
6
6
9
16
.
1
4
%
52
1
2
6
0
-
A
L
A
R
M
A
P
P
L
I
C
A
T
I
O
N
F
E
E
S
2,4
1
7
41
5
44
8
50
0
50
0
1,0
0
0
10
0
.
0
0
%
52
1
2
6
5
-
A
L
A
R
M
P
E
R
M
I
T
R
E
N
E
W
A
L
F
E
E
S
12
7
,
6
1
3
75
,
0
6
2
73
,
4
5
8
10
0
,
0
0
0
10
0
,
0
0
0
10
0
,
0
0
0
0.
0
0
%
52
1
2
7
0
-
A
L
A
R
M
M
O
N
I
T
O
R
I
N
G
F
E
E
S
42
,
6
3
1
30
,
7
6
1
12
,
2
9
3
40
,
0
0
0
40
,
0
0
0
40
,
0
0
0
0.
0
0
%
52
1
3
1
0
-
R
E
C
Y
C
L
I
N
G
F
E
E
S
97
0
,
4
9
5
1,3
4
2
,
6
2
6
2,
3
9
0
,
6
0
4
2,
3
4
6
,
0
0
0
2,3
4
6
,
0
0
0
2,
3
9
2
,
9
2
0
2.
0
0
%
52
1
3
1
5
-
R
E
F
U
S
E
F
R
A
N
C
H
I
S
E
A
P
P
F
E
E
-
12
,
0
3
0
1,9
0
0
-
-
-
0.
0
0
%
52
1
3
5
0
-
A
D
M
I
N
I
S
T
R
A
T
I
V
E
S
E
R
V
I
C
E
W
A
T
E
R
2,
2
4
0
,
0
5
7
2,1
8
9
,
4
0
1
2,
0
9
4
,
9
6
9
1,
7
8
8
,
2
5
2
1,7
8
8
,
2
5
2
1,
9
3
2
,
2
0
0
8.
0
5
%
52
1
3
5
5
-
A
D
M
I
N
I
S
T
R
A
T
I
V
E
S
E
R
V
I
C
E
S
E
W
E
R
46
2
,
1
6
2
40
6
,
9
4
4
30
8
,
6
7
3
50
8
,
3
2
9
50
8
,
3
2
9
51
7
,
5
2
8
1.
8
1
%
52
1
3
5
6
-
A
D
M
I
N
I
S
T
R
A
T
I
V
E
S
E
R
V
I
C
E
I
T
-
-
-
-
45
2
,
2
3
2
48
3
,
7
7
2
0.
0
0
%
52
1
3
5
7
-
A
D
M
I
N
I
S
T
R
A
T
I
V
E
S
E
R
V
I
C
E
W
C
-
-
-
-
28
8
,
0
8
9
-
0.
0
0
%
52
1
3
5
8
-
A
D
M
I
N
I
S
T
R
A
T
I
V
E
S
E
R
V
I
C
E
G
L
-
-
-
-
26
8
,
8
0
8
26
7
,
7
7
0
0.
0
0
%
52
1
3
6
0
-
W
A
T
E
R
E
S
T
A
B
L
I
S
H
M
E
N
T
F
E
E
17
6
,
0
9
9
-
11
6
-
-
-
0.
0
0
%
52
1
3
6
5
-
P
A
S
S
P
O
R
T
E
X
E
C
U
T
I
O
N
F
E
E
23
,
0
1
5
-
28
,
5
2
5
20
,
0
0
0
20
,
0
0
0
25
,
0
0
0
25
.
0
0
%
52
1
3
7
0
-
P
A
S
S
P
O
R
T
P
H
O
T
O
S
5,5
8
0
-
7,2
2
5
6,
0
0
0
6,
0
0
0
10
,
0
0
0
66
.
6
7
%
52
1
3
7
1
-
N
O
T
A
R
Y
S
E
R
V
I
C
E
S
-
-
10
40
0
40
0
20
0
-5
0
.
0
0
%
52
1
3
7
5
-
P
L
A
N
N
I
N
G
H
O
U
R
L
Y
R
A
T
E
F
E
E
S
13
0
,
6
6
2
80
,
3
9
7
11
4
,
7
3
2
78
,
0
2
4
78
,
0
2
4
50
,
0
0
0
-3
5
.
9
2
%
52
1
3
8
0
-
C
I
T
Y
S
T
A
F
F
S
E
R
V
I
C
E
F
E
E
56
,
8
6
8
85
,
7
4
8
54
,
7
6
2
40
,
6
6
9
40
,
6
6
9
44
,
6
8
8
9.
8
8
%
52
1
3
8
5
-
S
L
E
S
F
C
I
T
Y
S
T
A
F
F
S
E
R
V
I
C
E
S
20
6
,
3
3
3
-
-
-
-
-
0.
0
0
%
52
1
4
0
0
-
O
T
S
C
I
T
Y
S
T
A
F
F
S
E
R
V
I
C
E
S
19
3
,
1
0
4
4,
6
2
3
4,0
3
1
-
-
-
0.
0
0
%
52
1
4
0
5
-
A
Q
U
A
T
I
C
S
P
R
O
G
R
A
M
S
12
9
,
2
6
4
31
,
6
8
8
10
4
,
3
0
1
80
,
0
0
0
10
9
,
0
0
0
11
0
,
0
0
0
37
.
5
0
%
52
1
4
1
0
-
Y
O
U
T
H
D
A
Y
C
A
M
P
S
19
7
,
1
6
4
10
9
,
9
1
2
21
2
,
5
5
1
16
5
,
9
0
0
19
3
,
4
0
0
19
3
,
0
0
0
16
.
3
4
%
52
1
4
1
5
-
P
R
E
S
C
H
O
O
L
C
A
M
P
S
11
,
6
4
9
29
7
26
,
9
3
8
22
,
8
6
0
22
,
8
6
0
26
,
0
0
0
13
.
7
4
%
25
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
52
1
4
2
0
-
F
I
E
L
D
L
I
G
H
T
F
E
E
S
38
,
5
9
3
35
,
3
4
4
49
,
7
9
2
40
,
0
0
0
40
,
0
0
0
48
,
0
0
0
20
.
0
0
%
52
1
4
2
5
-
F
E
E
B
A
S
E
D
C
L
A
S
S
E
S
1,
0
5
3
,
6
4
9
39
5
,
0
7
8
1,
1
3
2
,
8
4
9
1,
0
5
0
,
0
0
0
1,2
0
0
,
0
0
0
1,
3
7
5
,
0
0
0
30
.
9
5
%
52
1
4
2
6
-
T
I
D
E
L
A
N
D
S
F
E
E
B
A
S
E
D
C
L
A
S
S
E
S
28
0
,
7
2
7
16
2
,
9
9
0
47
5
,
4
0
8
40
0
,
0
0
0
40
0
,
0
0
0
40
0
,
0
0
0
0.
0
0
%
52
1
4
2
7
-
T
I
D
E
L
A
N
D
S
B
O
A
T
I
N
G
P
R
O
G
R
M
C
L
A
S
S
10
5
,
8
4
1
43
,
4
4
5
93
,
6
0
7
11
0
,
0
0
0
11
0
,
0
0
0
11
0
,
0
0
0
0.
0
0
%
52
1
4
3
5
-
R
A
C
K
E
T
S
P
O
R
T
S
10
4
,
2
3
2
10
0
,
8
3
1
15
6
,
7
0
1
11
5
,
0
0
0
15
6
,
7
0
0
16
7
,
5
0
0
45
.
6
5
%
52
1
4
4
5
-
S
P
E
C
I
A
L
E
V
E
N
T
P
E
R
M
I
T
F
E
E
S
84
,
8
8
9
26
,
2
5
2
13
8
,
1
0
1
13
5
,
0
0
0
13
5
,
0
0
0
13
5
,
0
0
0
0.
0
0
%
52
1
4
5
0
-
S
P
E
C
I
A
L
E
V
E
N
T
S
9,7
6
0
2,
2
6
8
8,9
5
1
20
,
0
0
0
20
,
0
0
0
20
,
0
0
0
0.
0
0
%
52
1
4
5
5
-
S
U
R
F
I
N
G
C
L
A
S
S
E
S
76
1
,
6
6
8
59
5
,
9
4
6
1,
0
3
1
,
5
0
9
85
0
,
0
0
0
1,0
9
7
,
6
0
0
1,
1
0
0
,
0
0
0
29
.
4
1
%
52
1
4
6
0
-
D
R
O
P
I
N
M
E
M
B
E
R
S
H
I
P
S
3,1
5
0
28
3,5
9
9
2,
0
0
0
2,
0
0
0
6,5
0
0
22
5
.
0
0
%
52
1
4
7
0
-
F
I
T
N
E
S
S
M
E
M
B
E
R
F
E
E
S
16
0
,
9
4
7
8,
1
6
2
17
0
,
4
3
2
22
0
,
0
0
0
22
0
,
0
0
0
18
5
,
8
5
2
-1
5
.
5
2
%
52
1
4
7
5
-
A
D
U
L
T
S
P
O
R
T
S
27
4
,
0
3
5
36
,
1
8
8
27
6
,
4
5
3
31
0
,
3
2
0
31
0
,
3
2
0
31
0
,
3
2
0
0.
0
0
%
52
1
4
8
0
-
T
I
N
Y
T
O
T
P
R
O
G
R
A
M
46
,
7
6
1
9,
1
2
2
36
,
7
3
1
40
,
0
0
0
40
,
0
0
0
40
,
0
0
0
0.
0
0
%
52
1
4
8
5
-
Y
O
U
T
H
S
P
O
R
T
S
31
,
2
5
3
46
,
5
6
5
75
,
3
0
1
60
,
0
0
0
75
,
0
0
0
78
,
0
0
0
30
.
0
0
%
52
1
4
9
0
-
Y
O
U
T
H
A
F
T
E
R
S
C
H
O
O
L
P
R
O
G
21
4
,
2
0
4
23
4
,
6
0
7
17
3
,
3
6
6
22
6
,
8
0
0
22
6
,
8
0
0
22
6
,
8
0
0
0.
0
0
%
52
1
5
0
0
-
P
E
R
S
O
N
A
L
T
R
A
I
N
E
R
F
E
E
S
13
7
,
7
6
2
31
,
1
8
3
10
4
,
0
5
2
16
0
,
0
0
0
16
0
,
0
0
0
13
0
,
9
5
7
-1
8
.
1
5
%
52
1
5
5
5
-
W
A
T
E
R
Q
U
A
L
I
T
Y
I
N
S
P
E
C
T
I
O
N
17
,
1
5
2
19
,
0
3
7
16
3
,
1
0
2
10
0
,
0
0
0
10
0
,
0
0
0
25
,
0
0
0
-7
5
.
0
0
%
52
1
6
0
0
-
V
I
D
E
O
P
L
A
N
R
E
N
T
A
L
3,8
0
4
(9
7
)
1,2
9
9
2,
0
0
0
2,
0
0
0
1,2
0
0
-4
0
.
0
0
%
52
1
6
0
5
-
R
E
N
T
A
L
B
O
O
K
R
E
V
E
N
U
E
13
8
51
11
1
-
-
-
0.
0
0
%
52
1
6
1
0
-
R
U
N
S
U
P
P
L
I
E
S
4,6
6
8
-
5,2
8
5
2,
0
0
0
2,
0
0
0
2,0
0
0
0.
0
0
%
52
1
6
2
0
-
H
E
L
I
C
O
P
T
E
R
P
R
O
G
R
E
I
M
B
M
I
S
C
55
1
86
0
1,6
5
4
1,
0
0
0
1,
0
0
0
1,0
0
0
0.
0
0
%
52
1
6
2
5
-
S
C
H
O
O
L
R
E
S
O
U
R
C
E
O
F
F
I
C
E
R
31
6
,
2
0
3
17
9
,
5
0
1
29
5
,
6
0
1
32
5
,
0
0
0
32
5
,
0
0
0
32
5
,
0
0
0
0.
0
0
%
52
1
6
3
0
-
C
I
T
A
T
I
O
N
S
I
G
N
O
F
F
F
E
E
12
8
21
6
12
2
20
0
20
0
20
0
0.
0
0
%
52
1
6
3
5
-
P
D
R
A
N
G
E
U
S
A
G
E
F
E
E
7,2
0
0
7,
6
0
0
11
,
4
0
0
24
,
0
0
0
24
,
0
0
0
24
,
0
0
0
0.
0
0
%
52
1
6
4
0
-
O
A
S
I
S
C
L
A
S
S
F
E
E
S
40
3
,
6
6
0
90
,
9
8
8
40
9
,
9
9
1
51
0
,
0
0
0
51
0
,
0
0
0
44
8
,
6
6
7
-1
2
.
0
3
%
52
1
6
4
5
-
E
L
E
C
T
I
O
N
F
E
E
S
-
6,
0
0
0
-
4,
5
0
0
4,
5
0
0
4,5
0
0
0.
0
0
%
52
1
6
5
0
-
L
S
S
-
A
F
T
E
R
H
O
U
R
S
I
N
S
P
E
C
T
I
O
N
S
1,6
7
8
-
6,1
2
2
90
9
90
9
1,1
2
8
24
.
0
3
%
52
1
6
6
5
-
O
T
H
E
R
S
E
R
V
I
C
E
S
F
E
E
S
81
3
24
3
5,9
1
3
60
0
60
0
-
-
1
0
0
.
0
0
%
52
1
6
6
6
-
E
L
E
C
T
R
I
C
V
E
H
I
C
L
E
C
H
A
R
G
E
28
,
3
3
6
19
,
4
9
1
39
,
9
9
6
33
,
0
0
0
33
,
0
0
0
33
,
0
0
0
0.
0
0
%
52
1
6
7
0
-
A
C
A
N
I
M
A
L
I
M
P
O
U
N
D
F
E
E
4,6
7
6
4,
7
2
7
6,0
5
0
5,
0
0
0
5,
0
0
0
5,0
0
0
0.
0
0
%
52
1
6
7
1
-
A
C
B
O
A
R
D
I
N
G
F
E
E
2,2
8
5
2,
5
5
5
2,8
0
5
2,
5
0
0
2,
5
0
0
3,0
0
0
20
.
0
0
%
52
1
6
7
3
-
A
C
O
W
N
E
R
R
E
L
I
N
Q
U
I
S
H
M
E
N
T
F
E
E
1,2
1
8
1,
7
8
5
2,5
8
5
1,
5
0
0
1,
5
0
0
1,5
0
0
0.
0
0
%
52
1
6
7
4
-
A
C
N
O
N
A
L
T
E
R
F
E
E
64
4
59
0
72
3
50
0
50
0
80
0
60
.
0
0
%
52
1
6
7
5
-
A
C
A
D
O
P
T
I
O
N
F
E
E
26
,
8
7
9
26
,
4
3
6
32
,
9
3
9
28
,
0
0
0
28
,
0
0
0
28
,
0
0
0
0.
0
0
%
52
1
6
8
0
-
O
C
R
E
C
O
R
D
I
N
G
F
E
E
19
2
21
6
26
4
25
2
25
2
23
5
-6
.
8
1
%
52
1
6
8
5
-
E
X
A
M
P
R
O
C
T
O
R
F
E
E
S
5,0
4
6
-
35
1,
5
0
0
1,
5
0
0
1,5
0
0
0.
0
0
%
52
-
S
E
R
V
I
C
E
F
E
E
S
&
C
H
A
R
G
T
o
t
a
l
20
,
9
1
3
,
8
9
7
18
,
3
3
5
,
9
0
9
22
,
8
6
7
,
5
0
0
22
,
0
0
5
,
3
3
9
23
,
2
2
8
,
0
8
6
24
,
4
2
9
,
2
9
1
11
.
0
2
%
53
1
0
0
1
-
C
O
L
L
E
C
T
I
O
N
S
66
,
8
8
0
65
,
0
2
8
85
,
8
7
1
24
,
9
6
0
24
,
9
6
0
45
,
0
0
0
80
.
2
9
%
53
1
0
0
2
-
C
O
L
L
E
C
T
I
O
N
S
S
E
R
V
I
C
E
F
E
E
(1
1
,
9
9
1
)
(1
6
,
0
2
4
)
(1
9
,
6
1
8
)
(9
,
6
1
0
)
(9
,
6
1
0
)
(1
5
,
0
0
0
)
56
.
0
9
%
53
1
0
2
0
-
F
A
L
S
E
A
L
A
R
M
S
F
I
N
E
S
55
,
3
2
3
36
,
2
4
4
90
,
0
3
4
-
-
-
0.
0
0
%
53
1
0
3
0
-
F
A
L
S
E
A
L
A
R
M
S
P
E
N
A
L
T
I
E
S
11
8
,
8
1
5
93
,
8
5
9
41
,
1
7
0
90
,
0
0
0
90
,
0
0
0
90
,
0
0
0
0.
0
0
%
53
1
0
3
5
-
L
I
B
R
A
R
Y
F
I
N
E
S
94
,
9
4
4
32
,
0
1
3
46
,
0
2
2
50
,
0
0
0
50
,
0
0
0
45
,
0
0
0
-1
0
.
0
0
%
53
1
0
4
0
-
A
I
M
S
H
O
L
D
I
N
G
A
C
C
O
U
N
T
-
1,
4
0
8
2,6
8
7
-
-
-
0.
0
0
%
53
1
0
4
5
-
R
E
G
U
L
A
R
P
A
R
K
I
N
G
F
I
N
E
S
3,
4
3
1
,
7
3
6
4,0
7
6
,
4
8
2
3,
9
5
7
,
4
5
4
3,
8
5
0
,
0
0
0
3,8
5
0
,
0
0
0
3,
8
5
0
,
0
0
0
0.
0
0
%
53
1
0
4
6
-
P
A
R
K
I
N
G
C
I
T
E
C
O
L
L
E
C
T
I
O
N
S
V
C
(3
2
,
6
9
7
)
(2
9
,
3
5
4
)
(4
2
,
9
4
6
)
(1
6
,
1
1
9
)
(1
6
,
1
1
9
)
(1
6
,
1
1
9
)
0.
0
0
%
53
1
0
4
7
-
O
C
A
L
L
O
C
A
T
I
O
N
O
F
P
A
R
K
G
P
E
N
L
T
Y
(6
0
0
,
6
6
8
)
(7
0
3
,
4
6
2
)
(6
7
4
,
8
6
7
)
(6
6
5
,
0
0
0
)
(6
6
5
,
0
0
0
)
(6
6
5
,
0
0
0
)
0.
0
0
%
53
1
0
5
0
-
G
E
N
E
R
A
L
F
I
N
E
S
27
,
4
3
0
52
,
3
9
0
89
,
0
5
0
3,
7
9
3
3,
7
9
3
3,7
9
3
0.
0
0
%
53
1
0
5
5
-
M
O
T
O
R
V
E
H
I
C
L
E
F
I
N
E
S
23
3
,
2
3
8
16
9
,
6
8
0
18
7
,
9
6
7
18
0
,
0
0
0
18
0
,
0
0
0
18
0
,
0
0
0
0.
0
0
%
53
1
0
6
0
-
D
E
L
I
N
Q
U
E
N
C
Y
P
E
N
A
L
T
Y
14
,
9
2
9
17
,
4
3
2
32
,
0
4
2
26
,
1
1
9
26
,
1
1
9
26
,
1
1
9
0.
0
0
%
53
1
0
6
5
-
R
E
T
U
R
N
E
D
C
H
E
C
K
S
F
E
E
S
1,0
7
0
90
0
57
3
2,
2
5
0
2,
2
5
0
2,2
5
0
0.
0
0
%
53
1
0
7
0
-
A
D
M
I
N
I
S
T
R
A
T
I
V
E
C
I
T
A
T
I
O
N
F
I
N
E
S
21
5
,
3
9
7
20
7
,
5
0
4
33
8
,
1
7
3
31
3
,
2
7
7
31
3
,
2
7
7
23
5
,
3
3
5
-2
4
.
8
8
%
53
1
0
7
1
-
A
D
M
I
N
C
I
T
E
C
O
L
L
E
C
T
I
O
N
S
V
C
F
E
E
(1
3
,
2
6
2
)
(6
,
1
9
3
)
(1
4
,
1
4
1
)
(9
,
1
0
3
)
(9
,
1
0
3
)
(1
1
,
5
9
4
)
27
.
3
7
%
53
1
1
1
0
-
D
I
S
P
O
S
E
D
C
A
S
E
S
57
,
8
6
8
14
,
9
5
7
37
,
4
3
7
30
,
0
0
0
30
,
0
0
0
30
,
0
0
0
0.
0
0
%
53
-
F
I
N
E
S
&
P
E
N
A
L
T
I
E
S
T
o
t
a
l
3,
6
5
9
,
0
1
1
4,0
1
2
,
8
6
2
4,
1
5
6
,
9
1
0
3,
8
7
0
,
5
6
7
3,8
7
0
,
5
6
7
3,
7
9
9
,
7
8
4
-1
.
8
3
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
1,
2
9
5
,
5
4
7
1,5
9
8
,
6
2
4
1,
2
3
7
,
7
6
2
1,
3
0
0
,
0
0
0
1,3
0
0
,
0
0
0
1,
7
5
0
,
0
0
0
34
.
6
2
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
1,
4
0
4
,
6
9
5
(1
,
2
2
1
,
1
0
5
)
(3
,
8
5
3
,
2
6
5
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
2,
7
0
0
,
2
4
2
37
7
,
5
1
9
(2
,
6
1
5
,
5
0
2
)
1,
3
0
0
,
0
0
0
1,3
0
0
,
0
0
0
1,
7
5
0
,
0
0
0
34
.
6
2
%
55
-
P
R
O
P
E
R
T
Y
I
N
C
O
M
E
55
1
0
0
0
-
O
C
E
A
N
F
R
O
N
T
E
N
C
R
O
A
C
H
M
E
N
T
24
7
,
7
2
2
24
9
,
4
4
4
25
6
,
6
6
9
-
-
-
0.
0
0
%
55
1
0
0
5
-
N
E
W
P
O
R
T
P
I
E
R
F
A
R
M
E
R
S
M
A
R
K
E
T
3,9
1
8
3,
6
3
0
4,0
5
4
4,
0
6
0
4,
0
6
0
4,1
6
3
2.
5
4
%
55
1
0
0
6
-
L
I
D
O
V
I
L
L
A
G
E
F
A
R
M
E
R
S
M
A
R
K
E
T
3,3
0
3
5,
7
8
1
(2
,
7
6
7
)
-
-
-
0.
0
0
%
55
1
0
1
0
-
N
E
W
P
O
R
T
D
U
N
E
S
L
E
A
S
E
1,8
0
0
1,
8
0
0
1,8
0
0
1,
8
0
0
1,
8
0
0
1,8
0
0
0.
0
0
%
26
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
55
1
0
2
0
-
B
E
A
C
O
N
B
A
Y
(
S
P
L
I
T
)
1,
4
8
6
,
6
4
1
1,6
1
5
,
4
3
9
1,
6
9
6
,
9
6
6
1,
6
5
7
,
0
0
0
1,6
5
7
,
0
0
0
1,
8
6
9
,
5
6
7
12
.
8
3
%
55
1
0
2
5
-
T
E
L
E
C
O
M
S
I
T
E
L
I
C
E
N
S
E
F
E
E
11
1
,
7
2
9
11
6
,
8
9
0
12
2
,
8
1
8
12
3
,
0
0
0
12
3
,
0
0
0
13
7
,
0
0
0
11
.
3
8
%
55
1
0
2
6
-
E
V
G
O
S
I
T
E
L
I
C
E
N
S
E
F
E
E
1,4
8
6
4,
5
1
2
3,5
6
5
30
,
0
0
0
30
,
0
0
0
1,1
0
0
-9
6
.
3
3
%
55
1
0
2
7
-
T
E
L
E
C
O
M
S
I
T
E
U
T
I
L
I
T
Y
F
E
E
-
-
27
,
3
9
6
5,
0
0
0
5,
0
0
0
7,5
0
0
50
.
0
0
%
55
1
0
3
0
-
T
E
L
E
S
C
O
P
E
F
R
A
N
C
H
(
S
P
L
I
T
)
1,0
8
0
75
9
1,0
9
8
1,
4
8
4
1,
4
8
4
1,4
8
4
0.
0
0
%
55
1
0
5
0
-
B
Y
B
S
L
I
P
S
(
S
P
L
I
T
)
1,
3
4
2
,
8
9
0
1,3
9
0
,
3
0
6
1,
4
1
5
,
5
8
9
1,
4
1
7
,
7
5
0
1,4
1
7
,
7
5
0
1,
6
4
5
,
6
5
0
16
.
0
7
%
55
1
0
6
0
-
B
A
S
I
N
M
A
R
I
N
E
S
H
I
P
(
S
P
L
I
T
)
11
7
,
1
8
3
13
0
,
2
2
0
13
4
,
9
6
1
11
3
,
9
5
0
11
3
,
9
5
0
11
3
,
9
5
0
0.
0
0
%
55
1
0
6
5
-
B
Y
B
G
A
R
A
G
E
S
(
S
P
L
I
T
)
77
,
2
5
6
78
,
9
1
7
80
,
4
9
8
85
,
3
3
0
85
,
3
3
0
86
,
9
2
0
1.
8
6
%
55
1
0
7
0
-
B
Y
B
E
L
E
C
T
R
I
C
I
T
Y
(
S
P
L
I
T
)
10
,
4
2
3
9,
9
4
8
9,7
0
3
9,
5
4
0
9,
5
4
0
9,5
4
0
0.
0
0
%
55
1
0
7
5
-
H
E
R
I
T
A
G
E
Y
A
C
H
T
(
S
P
L
I
T
)
12
,
9
9
6
13
,
5
1
4
13
,
4
0
6
13
,
5
6
8
13
,
5
6
8
14
,
5
7
5
7.
4
2
%
55
1
0
8
0
-
G
A
L
L
E
Y
C
A
F
E
(
S
P
L
I
T
)
30
,
4
0
5
31
,
0
1
3
31
,
6
3
3
31
,
8
9
3
31
,
8
9
3
32
,
5
3
2
2.
0
0
%
55
1
0
8
5
-
B
Y
B
A
P
A
R
T
M
E
N
T
S
(
S
P
L
I
T
)
36
,
4
7
0
37
,
1
8
9
37
,
9
3
4
37
,
8
9
5
37
,
8
9
5
41
,
1
2
8
8.
5
3
%
55
1
0
8
6
-
B
Y
B
O
F
F
I
C
E
S
(
S
P
L
I
T
)
16
,
5
1
5
19
,
8
2
0
20
,
2
1
9
20
,
4
0
5
20
,
4
0
5
20
,
8
2
9
2.
0
8
%
55
1
1
0
5
-
B
A
L
B
O
A
Y
A
C
H
T
C
L
U
B
7,0
4
1
16
,
3
6
4
-
7,
6
2
4
7,
6
2
4
7,6
2
4
0.
0
0
%
55
1
1
1
5
-
R
E
N
T
A
L
O
F
P
R
O
P
E
R
T
Y
-
-
67
,
9
8
7
-
30
0
,
0
0
0
1,
2
0
0
,
0
0
0
0.
0
0
%
55
1
1
2
0
-
W
N
C
C
P
A
C
I
F
I
C
A
2,3
3
2
2,
3
3
2
27
3
,
4
3
0
2,
3
3
0
2,
3
3
0
29
8
,
0
0
0
12
6
8
9
.
7
0
%
55
1
1
2
1
-
N
E
W
P
O
R
T
O
U
T
R
I
G
G
E
R
C
A
N
O
E
C
L
U
B
2,4
0
0
2,
4
0
0
2,4
0
0
2,
4
0
0
2,
4
0
0
2,4
0
0
0.
0
0
%
55
1
1
2
2
-
C
A
L
R
E
C
E
A
S
E
M
E
N
T
38
,
6
4
8
39
,
5
4
1
40
,
8
7
4
41
,
0
0
0
41
,
0
0
0
44
,
0
0
0
7.
3
2
%
55
1
1
2
3
-
M
C
F
A
D
D
E
N
S
Q
U
A
R
E
A
T
M
K
I
O
S
K
9,4
5
4
9,
6
2
2
12
,
1
7
3
8,
2
0
0
8,
2
0
0
9,0
0
0
9.
7
6
%
55
1
1
2
4
-
C
A
S
T
A
W
A
Y
S
O
U
T
R
I
G
G
E
R
-
2,
2
6
5
2,4
0
0
2,
4
0
0
2,
4
0
0
2,4
0
0
0.
0
0
%
55
1
1
3
0
-
L
I
D
O
H
O
U
S
E
H
O
T
E
L
14
5
,
8
3
3
51
9
,
8
4
7
1,
2
2
4
,
0
3
5
80
0
,
0
0
0
80
0
,
0
0
0
1,
2
0
0
,
0
0
0
50
.
0
0
%
55
1
1
3
5
-
B
U
S
S
H
E
L
T
E
R
S
71
,
4
9
0
71
,
4
9
0
71
,
4
9
0
84
,
0
0
0
84
,
0
0
0
71
,
4
9
0
-1
4
.
8
9
%
55
1
1
4
0
-
C
I
V
I
C
C
E
N
T
E
R
F
O
O
D
S
E
R
V
I
C
E
22
,
8
1
2
43
,
9
1
7
33
,
2
2
2
11
,
5
0
0
11
,
5
0
0
4,5
0
0
-6
0
.
8
7
%
55
1
1
4
1
-
C
I
V
I
C
C
T
R
C
R
E
D
I
T
U
N
I
O
N
R
E
N
T
28
,
9
6
1
-
-
-
-
-
0.
0
0
%
55
1
1
5
0
-
M
A
R
I
N
A
P
A
R
K
C
O
N
C
E
S
S
I
O
N
5,2
1
3
9,
4
5
9
7,3
8
3
6,
5
0
0
6,
5
0
0
6,5
0
0
0.
0
0
%
55
1
1
5
1
-
M
A
R
I
N
A
P
A
R
K
C
A
T
E
R
I
N
G
5,6
7
2
69
2,5
0
1
4,
8
0
0
4,
8
0
0
4,0
0
0
-1
6
.
6
7
%
55
1
1
5
2
-
W
E
L
L
S
F
A
R
G
O
L
E
A
S
E
26
,
4
6
6
18
,
1
7
1
12
,
3
0
1
12
,
0
0
0
12
,
0
0
0
13
,
4
0
0
11
.
6
7
%
55
1
1
5
5
-
B
C
R
H
A
R
B
O
R
D
A
Y
12
,
7
8
4
13
,
0
4
4
13
,
5
5
0
13
,
7
0
0
13
,
7
0
0
14
,
7
5
0
7.
6
6
%
55
1
1
6
5
-
F
A
C
I
L
I
T
Y
R
E
N
T
A
L
F
E
E
S
69
3
,
7
5
0
49
5
,
0
4
5
81
0
,
0
0
6
81
5
,
0
0
0
84
5
,
3
0
0
87
0
,
0
0
0
6.
7
5
%
55
1
1
6
7
-
T
I
D
E
L
A
N
D
S
F
A
C
I
L
I
T
Y
R
E
N
T
A
L
S
12
,
9
5
1
4,
2
3
6
12
,
2
6
9
11
,
0
0
0
11
,
0
0
0
12
,
0
0
0
9.
0
9
%
55
1
1
7
0
-
Y
S
C
F
I
E
L
D
F
E
E
S
11
9
,
3
2
8
97
,
1
5
1
17
7
,
9
3
6
14
5
,
0
0
0
19
2
,
8
0
0
20
1
,
0
0
0
38
.
6
2
%
55
1
1
7
5
-
O
A
S
I
S
F
A
C
I
L
I
T
Y
F
E
E
S
42
,
4
1
7
(8
8
5
)
29
,
3
4
1
40
,
0
0
0
40
,
0
0
0
40
,
0
0
0
0.
0
0
%
55
1
1
8
0
-
O
A
S
I
S
T
R
A
N
S
P
O
R
T
A
T
I
O
N
F
E
E
S
17
,
3
1
1
15
,
2
8
0
20
,
6
4
1
23
,
0
0
0
23
,
0
0
0
23
,
0
0
0
0.
0
0
%
55
1
2
0
0
-
B
A
L
B
O
A
P
I
E
R
C
O
N
C
E
S
S
I
O
N
4,6
7
4
4,
6
8
5
4,8
0
0
4,
6
8
0
4,
6
8
0
4,6
8
0
0.
0
0
%
55
1
2
1
0
-
C
O
R
O
N
A
D
E
L
M
A
R
C
O
N
C
E
S
S
I
O
N
19
,
1
6
5
20
,
6
2
8
18
,
8
8
5
14
,
0
0
0
17
,
0
0
0
10
,
0
0
0
-2
8
.
5
7
%
55
1
2
1
5
-
C
I
V
I
C
C
N
T
R
C
O
M
M
R
O
O
M
F
E
E
S
71
,
9
2
5
(3
,
5
0
9
)
94
,
6
5
2
75
,
0
0
0
10
6
,
3
0
0
95
,
0
0
0
26
.
6
7
%
55
1
2
3
0
-
L
I
B
R
A
R
Y
F
A
C
I
L
I
T
I
E
S
F
E
E
35
9
-
-
-
-
-
0.
0
0
%
55
1
4
7
0
-
C
D
M
F
A
R
M
E
R
S
M
A
R
K
E
T
4,0
2
4
4,
0
9
1
4,1
2
0
4,
1
0
0
4,
1
0
0
4,2
0
0
2.
4
4
%
55
3
3
1
0
-
N
E
W
P
O
R
T
B
L
V
D
17
8
,
2
7
5
23
0
,
3
2
4
25
1
,
3
7
0
24
4
,
1
4
4
24
4
,
1
4
4
27
1
,
1
9
6
11
.
0
8
%
55
3
3
1
5
-
N
E
W
P
O
R
T
B
U
S
I
N
E
S
S
41
8
,
4
2
6
34
0
,
8
9
6
43
1
,
4
1
8
37
0
,
0
7
1
37
0
,
0
7
1
46
6
,
6
2
9
26
.
0
9
%
55
3
3
2
0
-
B
A
L
B
O
A
B
U
S
I
N
E
S
S
-
23
,
0
2
6
30
9
,
8
9
6
26
8
,
5
4
2
26
8
,
5
4
2
33
5
,
2
7
6
24
.
8
5
%
55
3
3
2
5
-
C
O
A
S
T
H
I
G
H
W
A
Y
30
,
4
6
2
23
,
4
5
0
22
,
5
9
1
32
,
8
8
2
32
,
8
8
2
24
,
4
3
5
-2
5
.
6
9
%
55
3
3
3
0
-
L
I
D
O
S
H
O
P
P
I
N
G
19
0
,
8
5
6
23
7
,
6
7
3
34
2
,
2
4
7
20
4
,
4
0
0
20
4
,
4
0
0
36
9
,
8
8
0
80
.
9
6
%
55
3
3
3
5
-
N
E
W
P
O
R
T
/
B
A
L
B
O
A
B
L
V
D
15
0
,
1
2
5
23
6
,
6
3
6
18
0
,
5
4
8
15
0
,
4
2
4
15
0
,
4
2
4
19
4
,
9
3
3
29
.
5
9
%
55
3
3
4
0
-
B
A
L
B
O
A
S
T
R
I
P
1
M
C
F
A
D
D
N
T
O
1
5
14
7
,
7
9
4
23
3
,
4
6
9
96
,
2
8
2
12
7
,
9
1
9
12
7
,
9
1
9
15
9
,
8
5
4
24
.
9
6
%
55
3
3
4
5
-
1
5
T
H
S
T
R
E
E
T
16
5
,
1
5
8
22
2
,
9
2
9
21
0
,
7
6
6
18
2
,
7
5
6
18
2
,
7
5
6
22
5
,
0
3
4
23
.
1
3
%
55
3
3
5
0
-
B
A
L
B
O
A
S
T
R
I
P
2
1
0
T
H
T
O
1
5
T
H
14
0
,
3
0
4
21
6
,
6
4
4
16
0
,
1
9
8
14
5
,
3
5
6
14
5
,
3
5
6
17
3
,
2
7
0
19
.
2
0
%
55
3
3
6
5
-
C
E
N
T
R
A
L
L
O
T
46
,
6
2
3
75
,
0
2
1
11
1
,
6
1
4
81
,
2
4
1
81
,
2
4
1
12
0
,
7
2
1
48
.
6
0
%
55
3
3
7
1
-
M
A
R
C
U
S
/
3
2
N
D
S
T
R
E
E
T
L
O
T
67
,
9
9
2
93
,
2
6
4
73
,
6
5
2
68
,
0
0
5
68
,
0
0
5
79
,
6
6
2
17
.
1
4
%
55
3
3
7
5
-
W
A
S
H
I
N
G
T
O
N
S
T
R
E
E
T
L
O
T
-
3,
8
2
3
38
,
9
3
8
25
,
4
2
6
25
,
4
2
6
42
,
1
1
5
65
.
6
4
%
55
3
3
8
5
-
C
I
T
Y
H
A
L
L
35
,
7
3
4
27
,
5
6
2
30
,
9
8
1
43
,
5
5
7
43
,
5
5
7
33
,
5
0
9
-2
3
.
0
7
%
55
3
3
9
0
-
M
C
F
A
D
D
E
N
40
0
,
0
5
8
53
8
,
2
8
8
58
4
,
7
2
9
55
6
,
3
9
7
55
6
,
3
9
7
63
2
,
2
3
9
13
.
6
3
%
55
3
3
9
5
-
S
E
A
S
H
O
R
E
L
O
T
28
1
,
7
1
7
38
8
,
1
2
3
25
9
,
4
8
9
24
3
,
3
5
8
24
3
,
3
5
8
28
0
,
6
4
5
15
.
3
2
%
55
3
4
1
0
-
C
A
N
N
E
R
Y
V
I
L
L
A
G
E
L
O
T
24
,
9
5
5
45
,
0
7
5
41
,
8
8
3
33
,
6
5
3
33
,
6
5
3
44
,
2
9
2
31
.
6
1
%
55
3
4
1
5
-
C
A
N
N
E
R
Y
V
I
L
L
A
G
E
A
84
,
2
8
7
91
,
3
4
6
95
,
6
6
1
94
,
9
4
3
94
,
9
4
3
99
,
9
7
9
5.
3
0
%
55
3
4
2
0
-
C
A
N
N
E
R
Y
V
I
L
L
A
G
E
B
12
0
,
6
0
0
14
5
,
1
3
1
22
1
,
9
8
2
15
8
,
1
2
6
15
8
,
1
2
6
23
9
,
9
4
1
51
.
7
4
%
55
3
4
2
5
-
C
A
N
N
E
R
Y
V
I
L
L
A
G
E
C
16
8
,
9
4
6
18
3
,
8
8
4
21
3
,
4
2
8
22
2
,
2
8
5
22
2
,
2
8
5
23
0
,
8
4
4
3.
8
5
%
55
3
4
3
0
-
B
A
L
B
O
A
S
T
R
I
P
3
1
0
T
H
T
O
A
L
V
A
R
D
O
10
7
,
0
8
9
15
6
,
9
3
5
98
,
3
9
6
12
3
,
3
0
3
12
3
,
3
0
3
10
6
,
4
2
6
-1
3
.
6
9
%
55
3
4
3
5
-
W
E
S
T
N
E
W
P
O
R
T
4
9
T
H
T
O
L
U
G
O
N
I
A
11
5
,
5
7
4
13
7
,
7
2
3
10
2
,
1
5
1
98
,
7
1
7
98
,
7
1
7
11
0
,
2
5
0
11
.
6
8
%
55
3
4
4
0
-
W
E
S
T
N
E
W
P
O
R
T
70
,
3
1
3
96
,
7
7
3
75
,
8
3
7
70
,
9
5
5
70
,
9
5
5
82
,
0
2
5
15
.
6
0
%
27
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
55
3
4
4
5
-
O
V
E
R
/
U
N
D
E
R
V
A
R
I
A
N
C
E
S
(6
,
8
1
4
)
46
,
5
0
3
(5
8
,
8
6
1
)
49
,
2
9
3
49
,
2
9
3
49
,
2
9
3
0.
0
0
%
55
3
4
4
6
-
M
A
R
I
N
A
P
A
R
K
-
M
A
I
N
L
O
T
15
0
,
6
8
4
21
6
,
2
0
9
23
6
,
3
5
2
13
2
,
3
6
3
13
2
,
3
6
3
25
6
,
1
6
7
93
.
5
3
%
55
3
4
4
7
-
M
A
R
I
N
A
P
A
R
K
-
E
A
S
T
L
O
T
34
,
6
3
9
46
,
9
7
2
51
,
0
0
3
32
,
2
0
8
32
,
2
0
8
27
,
9
9
0
-1
3
.
1
0
%
55
3
4
4
8
-
M
A
R
I
N
A
P
A
R
K
-
W
E
S
T
L
O
T
57
,
5
6
7
80
,
1
0
9
81
,
0
3
3
60
,
6
0
4
60
,
6
0
4
87
,
8
2
1
44
.
9
1
%
55
3
4
5
0
-
I
N
L
I
E
U
P
A
R
K
I
N
G
26
,
7
0
0
30
,
3
0
0
24
,
3
0
0
-
-
-
0.
0
0
%
55
3
4
5
5
-
2
6
T
H
S
T
R
E
E
T
P
A
R
K
I
N
G
83
,
2
9
9
29
,
1
9
7
16
2
,
6
1
6
15
0
,
6
7
6
15
0
,
6
7
6
17
5
,
8
8
6
16
.
7
3
%
55
3
4
6
0
-
M
A
R
I
N
E
R
S
L
O
T
21
,
1
9
8
18
,
0
8
1
28
,
3
5
0
42
,
3
2
9
42
,
3
2
9
30
,
6
7
5
-2
7
.
5
3
%
55
3
4
6
5
-
N
E
W
P
O
R
T
B
L
V
D
L
O
T
48
,
3
5
3
70
,
7
5
7
71
,
9
8
8
60
,
6
9
8
60
,
6
9
8
77
,
8
6
2
28
.
2
8
%
55
3
4
7
0
-
B
A
Y
S
I
D
E
C
D
M
P
A
R
K
I
N
G
L
O
T
13
,
0
4
7
8,
3
4
6
12
,
2
1
5
11
,
5
9
7
11
,
5
9
7
12
,
3
2
6
6.
2
8
%
55
3
4
7
5
-
D
A
H
L
I
A
C
D
M
P
A
R
K
I
N
G
L
O
T
15
,
9
1
6
16
,
1
8
3
25
,
7
7
2
8,
6
2
5
8,
6
2
5
27
,
8
7
5
22
3
.
2
0
%
55
3
4
8
0
-
C
O
A
S
T
H
I
G
H
W
A
Y
P
A
R
K
I
N
G
19
,
2
0
8
23
,
8
1
1
15
,
0
2
3
12
,
4
7
8
12
,
4
7
8
16
,
2
4
9
30
.
2
2
%
55
3
4
8
5
-
S
U
P
E
R
I
O
R
L
O
T
67
,
7
9
9
92
,
3
3
6
66
,
6
4
0
35
,
2
6
4
35
,
2
6
4
-
-
1
0
0
.
0
0
%
55
3
4
9
0
-
3
2
N
D
S
T
R
E
E
T
P
A
R
K
I
N
G
16
6
,
4
0
1
16
5
,
3
7
3
11
8
,
0
8
0
63
,
0
7
5
63
,
0
7
5
12
7
,
7
1
5
10
2
.
4
8
%
55
3
4
9
5
-
P
A
L
M
S
T
R
E
E
T
L
O
T
-
23
,
8
7
0
20
8
,
3
7
4
21
9
,
5
7
7
21
9
,
5
7
7
22
4
,
2
0
6
2.
1
1
%
55
3
5
0
5
-
R
E
G
U
L
A
R
P
A
R
K
I
N
G
P
E
R
M
I
T
S
58
1
,
8
6
1
61
0
,
5
0
0
62
1
,
4
1
7
64
7
,
1
3
0
64
7
,
1
3
0
64
7
,
1
3
0
0.
0
0
%
55
3
5
1
0
-
Z
O
N
E
#
1
N
P
T
I
S
L
A
N
D
P
A
R
K
I
N
G
(1
6
7
)
24
7
41
4
24
7
24
7
24
7
0.
0
0
%
55
3
5
1
5
-
Z
O
N
E
#
1
N
P
T
I
S
L
A
N
D
G
U
E
S
T
7,4
7
3
5,
4
8
9
5,6
0
5
5,
4
8
9
5,
4
8
9
5,4
8
9
0.
0
0
%
55
3
5
2
0
-
Z
O
N
E
#
2
N
E
W
P
O
R
T
H
E
I
G
H
T
S
4,2
9
6
3,
8
5
7
3,5
9
1
3,
8
5
7
3,
8
5
7
3,8
5
7
0.
0
0
%
55
3
5
2
5
-
Z
O
N
E
#
3
A
R
A
L
I
A
S
T
R
E
E
T
2,2
5
1
57
0
1,2
7
3
57
0
57
0
57
0
0.
0
0
%
55
3
5
3
0
-
C
O
R
O
N
A
D
E
L
M
A
R
P
A
R
K
N
G
L
O
T
1,
6
3
2
,
5
7
3
2,3
1
2
,
1
7
2
2,
1
0
8
,
8
4
5
1,
8
0
2
,
9
7
1
1,8
0
2
,
9
7
1
2,
2
7
3
,
8
3
8
26
.
1
2
%
55
3
5
3
5
-
P
A
R
K
I
N
G
M
E
T
E
R
F
E
E
S
(2
8
9
,
5
2
9
)
(4
0
0
,
2
5
9
)
(4
0
8
,
3
1
8
)
(4
2
4
,
2
7
4
)
(4
2
4
,
2
7
4
)
(4
2
4
,
2
7
4
)
0.
0
0
%
55
3
5
3
6
-
P
A
Y
B
Y
C
E
L
L
T
R
A
N
S
A
C
T
I
O
N
F
E
E
(5
2
,
2
8
6
)
(7
3
,
7
6
4
)
(9
2
,
2
7
5
)
(4
3
,
9
7
8
)
(4
3
,
9
7
8
)
(4
3
,
9
7
8
)
0.
0
0
%
55
-
P
R
O
P
E
R
T
Y
I
N
C
O
M
E
T
o
t
a
l
10
,
3
9
6
,
5
8
1
12
,
1
6
9
,
2
7
5
14
,
0
2
9
,
4
3
5
12
,
0
9
8
,
1
6
8
12
,
5
1
0
,
5
6
8
16
,
0
2
5
,
7
8
1
32
.
4
6
%
56
-
D
O
N
A
T
I
O
N
S
&
C
O
N
T
R
I
B
U
56
1
0
0
0
-
M
C
F
A
D
D
E
N
S
Q
(
C
E
N
T
N
I
A
L
)
5,0
0
0
3,
5
0
0
3,7
5
0
2,
7
5
0
2,
7
5
0
2,7
5
0
0.
0
0
%
56
1
0
0
5
-
P
R
V
T
D
O
N
A
T
I
O
N
/
C
O
N
T
R
I
B
U
T
N
S
20
,
0
1
0
80
,
6
2
0
93
,
5
2
0
8,
0
5
0
71
,
3
0
9
8,0
5
0
0.
0
0
%
56
1
0
0
6
-
D
O
N
A
T
I
O
N
S
-
H
O
M
E
L
E
S
S
A
S
S
I
S
(1
)
2,
8
6
0
7,2
1
3
-
-
-
0.
0
0
%
56
1
0
0
8
-
H
O
A
G
H
O
M
E
L
E
S
S
T
A
S
K
F
O
R
C
E
C
O
N
T
R
.
60
0
,
0
0
0
-
60
0
,
0
0
0
30
0
,
0
0
0
30
0
,
0
0
0
30
0
,
0
0
0
0.
0
0
%
56
1
0
1
0
-
F
R
I
E
N
D
S
O
F
O
A
S
I
S
D
O
N
A
T
N
S
61
,
5
0
0
61
,
5
0
0
61
,
1
2
5
61
,
5
0
0
61
,
5
0
0
61
,
5
0
0
0.
0
0
%
56
1
0
2
5
-
D
O
N
A
T
N
S
/
P
E
N
I
N
S
U
L
A
F
E
S
T
V
L
-
2,
2
5
0
2,5
0
0
5,
0
0
0
5,
0
0
0
5,0
0
0
0.
0
0
%
56
1
0
3
5
-
B
A
Y
V
I
E
W
L
A
N
D
I
N
G
A
G
M
T
84
,
6
0
3
91
,
1
4
1
66
,
8
7
0
35
,
0
0
0
35
,
0
0
0
35
,
0
0
0
0.
0
0
%
56
1
0
6
1
-
H
O
A
G
N
B
S
A
L
T
15
,
0
0
0
-
-
-
-
-
0.
0
0
%
56
1
0
8
6
-
M
A
R
I
N
A
P
A
R
K
S
A
I
L
I
N
G
-
-
40
,
0
0
0
-
40
,
0
0
0
-
0.
0
0
%
56
-
D
O
N
A
T
I
O
N
S
&
C
O
N
T
R
I
B
U
T
o
t
a
l
78
6
,
1
1
1
24
1
,
8
7
1
87
4
,
9
7
8
41
2
,
3
0
0
51
5
,
5
5
9
41
2
,
3
0
0
0.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
61
1
0
0
0
-
P
R
O
C
E
E
D
S
S
A
L
E
O
F
E
Q
U
I
P
-
-
-
-
-
-
0.
0
0
%
61
1
0
0
5
-
S
A
L
E
O
F
P
R
O
P
E
R
T
Y
16
,
9
8
2
14
,
7
5
5
10
,
1
1
9
10
,
0
0
0
47
7
,
6
3
0
10
,
0
0
0
0.
0
0
%
61
1
0
1
0
-
S
P
E
C
I
A
L
L
I
G
H
T
I
N
G
D
I
S
T
R
I
C
T
97
,
0
9
1
10
1
,
9
5
0
10
6
,
1
7
4
10
7
,
0
4
7
10
7
,
0
4
7
10
7
,
0
4
7
0.
0
0
%
61
1
0
2
5
-
S
A
L
E
O
F
S
C
R
A
P
M
A
T
E
R
I
A
L
S
1,5
3
6
1,
5
6
9
-
4,
0
0
0
4,
0
0
0
1,0
0
0
-7
5
.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
T
o
t
a
l
11
5
,
6
0
9
11
8
,
2
7
3
11
6
,
2
9
2
12
1
,
0
4
7
58
8
,
6
7
7
11
8
,
0
4
7
-2
.
4
8
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
0
1
2
-
T
R
A
N
S
F
E
R
I
N
F
U
N
D
0
1
2
-
2
,
7
6
5
,
2
8
6
-
-
-
-
0.
0
0
%
69
1
1
0
0
-
T
R
A
N
S
F
E
R
I
N
T
I
D
E
L
A
N
D
F
U
N
D
-
-
-
1
7
,
3
0
0
,
7
2
4
17
,
3
0
0
,
7
2
4
19
,
0
2
0
,
9
6
7
9.
9
4
%
69
1
5
3
6
-
T
R
A
N
S
F
E
R
I
N
N
E
I
G
H
B
O
R
H
O
O
D
E
N
H
A
N
-
-
-
-
47
,
9
9
2
-
0.
0
0
%
69
1
5
6
3
-
T
R
A
N
S
F
E
R
I
N
M
I
S
C
S
A
H
P
R
O
J
E
C
T
S
-
2
,
6
2
3
,
2
4
9
-
-
-
-
0.
0
0
%
69
1
7
5
0
-
T
R
A
N
S
F
E
R
I
N
W
O
R
K
C
O
M
P
F
U
N
D
-
1
,
0
0
0
,
0
0
0
-
-
-
-
0.
0
0
%
69
1
7
5
2
-
T
R
A
N
S
F
E
R
I
N
E
Q
U
I
P
M
E
N
T
F
U
N
D
-
1
,
0
0
0
,
0
0
0
-
-
-
-
0.
0
0
%
69
1
7
5
3
-
T
R
A
N
S
F
E
R
I
N
P
O
L
I
C
E
E
Q
U
I
P
F
U
N
D
-
10
0
,
0
0
0
47
2
,
4
0
3
-
-
-
0.
0
0
%
69
1
7
5
4
-
T
R
A
N
S
F
E
R
I
N
8
0
0
M
H
Z
R
A
D
I
O
-
10
0
,
0
0
0
-
-
-
-
0.
0
0
%
69
1
7
5
5
-
T
R
A
N
S
F
E
R
I
N
P
A
R
K
I
N
G
E
Q
U
I
P
-
44
6
,
5
7
6
-
-
-
-
0.
0
0
%
69
1
7
5
6
-
T
R
A
N
S
F
E
R
I
N
F
I
R
E
E
Q
U
I
P
-
10
0
,
0
0
0
-
-
-
-
0.
0
0
%
69
1
7
5
7
-
T
R
A
N
S
F
E
R
I
N
R
S
S
E
Q
U
I
P
-
10
0
,
0
0
0
-
-
-
-
0.
0
0
%
69
1
7
6
4
-
T
R
A
N
S
F
E
R
I
N
I
T
I
S
F
-
10
0
,
0
0
0
-
-
-
-
0.
0
0
%
69
1
7
6
5
-
T
R
A
N
S
F
E
R
I
N
I
T
R
E
P
L
A
C
E
M
E
N
T
-
2
,
0
0
0
,
0
0
0
81
2
,
2
2
7
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
-
1
0
,
3
3
5
,
1
1
1
1,
2
8
4
,
6
3
0
17
,
3
0
0
,
7
2
4
17
,
3
4
8
,
7
1
6
19
,
0
2
0
,
9
6
7
9.
9
4
%
01
0
-
G
E
N
E
R
A
L
F
U
N
D
T
o
t
a
l
22
9
,
9
5
3
,
0
1
7
24
5
,
0
4
3
,
7
3
9
26
2
,
7
1
0
,
9
5
9
28
2
,
3
3
1
,
2
2
6
28
8
,
0
9
3
,
5
1
9
30
4
,
0
5
8
,
7
0
4
7.
7
0
%
01
2
-
G
E
N
E
R
A
L
F
U
N
D
C
A
P
I
T
A
L
P
R
O
J
E
C
T
S
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
2
2
5
-
N
E
W
P
O
R
T
M
E
S
A
U
N
F
D
S
C
H
O
O
L
D
I
S
T
-
-
-
-
-
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
5,
5
5
7
,
2
5
4
8,1
3
7
,
0
5
9
21
,
3
0
1
,
0
6
6
5,
5
3
0
,
0
0
0
6,9
8
0
,
0
0
0
6,
0
0
0
,
0
0
0
8.
5
0
%
69
1
1
6
7
-
T
R
A
N
S
F
E
R
I
N
O
C
E
A
N
F
R
O
N
T
E
N
C
R
O
A
C
-
-
-
-
50
0
,
0
0
0
-
0.
0
0
%
69
1
7
6
5
-
T
R
A
N
S
F
E
R
I
N
I
T
R
E
P
L
A
C
E
M
E
N
T
61
0
,
0
0
0
-
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
6,
1
6
7
,
2
5
4
8,1
3
7
,
0
5
9
21
,
3
0
1
,
0
6
6
5,
5
3
0
,
0
0
0
7,4
8
0
,
0
0
0
6,
0
0
0
,
0
0
0
8.
5
0
%
28
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
01
2
-
G
E
N
E
R
A
L
F
U
N
D
C
A
P
I
T
A
L
P
R
O
J
E
C
T
S
T
o
t
a
l
6,
1
6
7
,
2
5
4
8,1
3
7
,
0
5
9
21
,
3
0
1
,
0
6
6
5,
5
3
0
,
0
0
0
7,4
8
0
,
0
0
0
6,
0
0
0
,
0
0
0
8.
5
0
%
10
0
-
T
I
D
E
&
S
U
B
M
E
R
G
E
D
L
A
N
D
S
F
U
N
D
42
-
L
I
C
E
N
S
E
S
P
E
R
M
I
T
S
42
1
0
0
5
-
L
I
V
E
A
B
O
A
R
D
P
E
R
M
I
T
S
(
N
O
N
C
O
M
M
)
12
,
4
3
2
10
,
8
3
5
16
,
6
9
5
14
,
7
9
0
14
,
7
9
0
15
,
0
0
0
1.
4
2
%
42
1
0
0
6
-
L
I
V
E
A
B
O
A
R
D
C
O
M
M
E
R
C
I
A
L
P
E
R
M
I
T
S
-
-
18
1
90
0
90
0
20
0
-7
7
.
7
8
%
42
3
0
2
5
-
P
I
E
R
T
R
A
N
S
F
E
R
F
E
E
S
22
,
5
0
3
28
,
5
6
2
33
,
9
5
6
20
,
0
0
0
20
,
0
0
0
20
,
0
0
0
0.
0
0
%
42
3
0
3
0
-
D
R
E
D
G
I
N
G
P
E
R
M
I
T
A
P
P
L
I
C
A
T
N
F
E
E
S
12
,
9
2
8
32
,
1
0
6
36
,
3
8
6
10
,
0
0
0
10
,
0
0
0
40
,
0
0
0
30
0
.
0
0
%
42
-
L
I
C
E
N
S
E
S
P
E
R
M
I
T
S
T
o
t
a
l
47
,
8
6
3
71
,
5
0
3
87
,
2
1
9
45
,
6
9
0
45
,
6
9
0
75
,
2
0
0
64
.
5
9
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
4
5
5
-
O
T
H
E
R
G
O
V
T
G
R
A
N
T
S
-
-
-
-
5,
0
0
0
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
5,
0
0
0
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
4
0
-
D
A
M
A
G
E
T
O
C
I
T
Y
P
R
O
P
E
R
T
Y
-
2,
6
0
4
42
,
3
1
4
-
-
-
0.
0
0
%
51
1
0
5
5
-
R
E
V
E
N
U
E
N
.
O
.
C
.
25
5
-
-
-
-
-
0.
0
0
%
51
1
0
7
5
-
B
A
D
D
E
B
T
21
,
4
5
3
(2
,
2
1
8
)
(2
,
0
7
2
)
(5
9
0
)
(5
9
0
)
(5
9
0
)
0.
0
0
%
51
1
1
2
0
-
P
O
L
L
T
N
L
E
G
A
L
L
I
A
B
I
N
S
P
O
L
I
C
Y
-
53
,
6
7
9
99
0
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
21
,
7
0
9
54
,
0
6
5
41
,
2
3
2
(5
9
0
)
(5
9
0
)
(5
9
0
)
0.
0
0
%
52
-
S
E
R
V
I
C
E
F
E
E
S
&
C
H
A
R
G
52
1
0
5
5
-
A
P
P
E
A
L
S
10
0
10
0
1,2
5
0
-
-
-
0.
0
0
%
52
1
1
8
0
-
I
M
P
O
U
N
D
R
E
L
E
A
S
E
F
E
E
S
10
,
1
2
2
9,
9
4
2
25
,
0
0
5
9,
0
6
7
9,
0
6
7
10
,
0
0
0
10
.
2
9
%
52
1
4
4
6
-
H
A
R
B
O
R
E
V
E
N
T
P
E
R
M
I
T
S
24
2
24
6
3,9
3
3
1,
3
1
4
1,
3
1
4
2,5
0
0
90
.
2
6
%
52
1
6
6
5
-
O
T
H
E
R
S
E
R
V
I
C
E
S
F
E
E
S
-
88
9
-
-
-
-
0.
0
0
%
52
1
6
9
0
-
W
A
I
T
L
I
S
T
F
E
E
S
77
40
6
24
3
10
0
10
0
15
0
50
.
0
0
%
52
-
S
E
R
V
I
C
E
F
E
E
S
&
C
H
A
R
G
T
o
t
a
l
10
,
5
4
1
11
,
5
8
4
30
,
4
3
0
10
,
4
8
1
10
,
4
8
1
12
,
6
5
0
20
.
6
9
%
53
-
F
I
N
E
S
&
P
E
N
A
L
T
I
E
S
53
1
0
0
1
-
C
O
L
L
E
C
T
I
O
N
S
-
-
49
1
-
-
-
0.
0
0
%
53
1
0
0
2
-
C
O
L
L
E
C
T
I
O
N
S
S
E
R
V
I
C
E
F
E
E
-
-
(8
8
)
-
-
-
0.
0
0
%
53
1
0
6
0
-
D
E
L
I
N
Q
U
E
N
C
Y
P
E
N
A
L
T
Y
16
,
4
3
6
16
,
7
1
7
15
,
5
6
1
11
,
5
0
0
11
,
5
0
0
13
,
0
0
0
13
.
0
4
%
53
1
0
7
0
-
A
D
M
I
N
I
S
T
R
A
T
I
V
E
C
I
T
A
T
I
O
N
F
I
N
E
S
3,8
7
6
8,
7
8
5
18
,
8
8
7
12
,
0
0
0
12
,
0
0
0
12
,
0
0
0
0.
0
0
%
53
1
0
7
1
-
A
D
M
I
N
C
I
T
E
C
O
L
L
E
C
T
I
O
N
S
V
C
F
E
E
(3
3
4
)
(4
3
7
)
(8
3
9
)
-
-
-
0.
0
0
%
53
1
1
0
5
-
A
B
A
N
D
O
N
E
D
V
E
S
S
E
L
A
U
C
T
I
O
N
2,7
4
0
10
,
8
7
9
3,3
5
4
6,
0
0
0
6,
0
0
0
5,0
0
0
-1
6
.
6
7
%
53
-
F
I
N
E
S
&
P
E
N
A
L
T
I
E
S
T
o
t
a
l
22
,
7
1
9
35
,
9
4
4
37
,
3
6
5
29
,
5
0
0
29
,
5
0
0
30
,
0
0
0
1.
6
9
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
33
7
,
0
3
6
14
6
,
4
5
5
12
7
,
3
6
2
19
2
,
2
0
8
19
2
,
2
0
8
19
2
,
2
0
8
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
28
8
,
1
2
8
(1
4
7
,
6
4
9
)
(5
1
5
,
1
2
7
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
62
5
,
1
6
3
(1
,
1
9
4
)
(3
8
7
,
7
6
5
)
19
2
,
2
0
8
19
2
,
2
0
8
19
2
,
2
0
8
0.
0
0
%
55
-
P
R
O
P
E
R
T
Y
I
N
C
O
M
E
55
1
0
1
5
-
A
M
E
R
I
C
A
N
L
E
G
I
O
N
14
4
,
2
5
7
13
7
,
1
2
0
15
0
,
3
7
2
14
5
,
0
0
0
14
5
,
0
0
0
14
5
,
0
0
0
0.
0
0
%
55
1
0
2
0
-
B
E
A
C
O
N
B
A
Y
(
S
P
L
I
T
)
1,
4
0
5
,
5
4
9
1,4
1
1
,
3
9
9
1,
5
4
3
,
4
4
3
1,
6
7
3
,
0
0
0
1,6
7
3
,
0
0
0
1,
9
7
7
,
1
2
5
18
.
1
8
%
55
1
0
3
0
-
T
E
L
E
S
C
O
P
E
F
R
A
N
C
H
(
S
P
L
I
T
)
95
7
62
7
97
4
1,
3
1
6
1,
3
1
6
1,3
1
6
0.
0
0
%
55
1
0
3
5
-
M
O
O
R
I
N
G
P
E
R
M
I
T
S
-
O
N
S
H
O
R
E
69
,
5
4
6
69
,
5
4
6
69
,
5
4
6
69
,
5
4
6
69
,
5
4
6
69
,
5
4
6
0.
0
0
%
55
1
0
4
0
-
M
O
O
R
I
N
G
P
E
R
M
I
T
S
-
O
F
F
S
H
O
R
E
62
3
,
1
7
1
62
3
,
1
7
1
61
7
,
6
0
8
62
3
,
1
7
1
62
3
,
1
7
1
62
3
,
1
7
1
0.
0
0
%
55
1
0
5
0
-
B
Y
B
S
L
I
P
S
(
S
P
L
I
T
)
65
3
,
1
7
1
65
3
,
1
7
1
65
3
,
1
7
1
65
3
,
1
7
1
65
3
,
1
7
1
65
3
,
1
7
1
0.
0
0
%
55
1
0
5
1
-
B
Y
B
D
I
N
G
H
Y
R
A
C
K
S
2,5
2
0
2,
4
5
0
2,6
5
8
2,
0
0
0
2,
0
0
0
2,4
0
0
20
.
0
0
%
55
1
0
5
2
-
M
A
R
I
N
A
P
A
R
K
S
L
I
P
S
25
2
,
5
7
6
40
6
,
9
7
3
47
9
,
7
1
2
30
0
,
0
0
0
30
0
,
0
0
0
36
0
,
0
0
0
20
.
0
0
%
55
1
0
5
3
-
M
A
R
I
N
A
P
A
R
K
D
I
N
G
H
Y
R
A
C
K
S
7,4
2
0
8,
3
6
5
8,2
9
7
7,
0
0
0
7,
0
0
0
8,0
0
0
14
.
2
9
%
55
1
0
5
4
-
M
A
R
I
N
E
A
C
T
I
V
I
T
I
E
S
P
E
R
M
I
T
9,0
0
0
15
,
5
6
3
33
,
8
2
8
25
,
0
0
0
25
,
0
0
0
25
,
0
0
0
0.
0
0
%
55
1
0
6
0
-
B
A
S
I
N
M
A
R
I
N
E
S
H
I
P
(
S
P
L
I
T
)
10
3
,
9
1
7
11
5
,
4
7
8
11
9
,
5
1
4
10
1
,
0
5
0
10
1
,
0
5
0
10
1
,
0
5
0
0.
0
0
%
55
1
0
6
5
-
B
Y
B
G
A
R
A
G
E
S
(
S
P
L
I
T
)
35
,
3
4
4
35
,
3
4
4
35
,
3
4
4
35
,
3
4
4
35
,
3
4
4
35
,
3
4
4
0.
0
0
%
55
1
0
7
0
-
B
Y
B
E
L
E
C
T
R
I
C
I
T
Y
(
S
P
L
I
T
)
9,2
4
3
8,
8
2
1
8,6
0
5
8,
4
6
0
8,
4
6
0
8,4
6
0
0.
0
0
%
55
1
0
7
5
-
H
E
R
I
T
A
G
E
Y
A
C
H
T
(
S
P
L
I
T
)
11
,
5
2
5
9,
6
8
9
9,5
9
4
9,
5
9
4
9,
5
9
4
9,5
9
4
0.
0
0
%
55
1
0
8
0
-
G
A
L
L
E
Y
C
A
F
E
(
S
P
L
I
T
)
19
,
5
4
8
19
,
5
4
8
19
,
5
4
8
19
,
5
4
8
19
,
5
4
8
19
,
5
4
8
0.
0
0
%
55
1
0
8
5
-
B
Y
B
A
P
A
R
T
M
E
N
T
S
(
S
P
L
I
T
)
30
,
4
5
6
30
,
4
5
6
30
,
4
5
6
30
,
4
5
6
30
,
4
5
6
30
,
4
5
6
0.
0
0
%
55
1
0
8
6
-
B
Y
B
O
F
F
I
C
E
S
(
S
P
L
I
T
)
14
,
6
4
5
17
,
5
7
6
17
,
9
3
0
18
,
0
9
5
18
,
0
9
5
18
,
4
7
1
2.
0
8
%
55
1
0
9
0
-
H
A
R
B
O
R
I
S
L
A
N
D
48
,
6
4
8
52
,
5
8
4
52
,
5
8
4
49
,
2
0
0
49
,
2
0
0
52
,
5
0
0
6.
7
1
%
55
1
0
9
5
-
B
A
H
I
A
C
O
R
I
N
T
H
I
A
N
11
9
,
2
3
8
12
5
,
5
8
7
13
4
,
0
8
9
12
9
,
6
0
0
12
9
,
6
0
0
14
8
,
8
0
0
14
.
8
1
%
55
1
1
0
0
-
2
9
T
H
S
T
D
O
C
K
/
S
C
H
O
C
K
B
O
A
T
17
,
9
3
7
-
-
-
-
-
0.
0
0
%
55
1
1
1
0
-
L
I
D
O
C
O
M
M
A
S
S
N
A
N
T
I
B
E
S
49
,
8
6
0
52
,
6
2
3
-
50
,
0
0
0
50
,
0
0
0
50
,
0
0
0
0.
0
0
%
55
1
1
2
5
-
O
C
D
O
C
K
L
E
A
S
E
(
S
P
L
I
T
)
-
1,
0
1
1
-
-
-
-
0.
0
0
%
55
1
1
5
0
-
M
A
R
I
N
A
P
A
R
K
C
O
N
C
E
S
S
I
O
N
80
,
0
0
0
80
,
0
0
0
80
,
0
0
0
80
,
0
0
0
80
,
0
0
0
80
,
0
0
0
0.
0
0
%
55
1
1
8
5
-
B
A
L
B
O
A
B
A
Y
C
L
U
B
L
E
A
S
E
3,
0
1
1
,
1
6
2
3,0
1
1
,
1
6
2
3,
0
1
1
,
1
6
2
3,
0
1
1
,
1
6
2
3,0
1
1
,
1
6
2
3,
0
1
1
,
1
6
2
0.
0
0
%
55
1
1
9
5
-
J
A
B
E
E
K
B
A
L
B
O
A
I
S
L
A
N
D
F
E
R
R
Y
84
,
9
5
6
98
,
7
0
5
96
,
4
0
5
91
,
8
0
0
91
,
8
0
0
99
,
0
0
0
7.
8
4
%
55
1
2
0
0
-
B
A
L
B
O
A
P
I
E
R
C
O
N
C
E
S
S
I
O
N
13
1
,
2
9
9
14
0
,
8
5
7
15
2
,
2
7
4
14
0
,
0
0
0
14
0
,
0
0
0
14
5
,
0
0
0
3.
5
7
%
55
1
2
2
5
-
H
A
R
B
O
R
B
A
I
T
B
A
R
G
E
6,6
3
1
6,
5
3
6
6,0
3
7
5,
5
0
0
5,
5
0
0
5,8
0
0
5.
4
5
%
55
1
2
3
5
-
R
E
S
I
D
E
N
T
I
A
L
P
I
E
R
S
11
8
,
0
0
0
11
8
,
0
0
0
11
8
,
0
0
0
11
7
,
8
0
0
11
7
,
8
0
0
11
7
,
8
0
0
0.
0
0
%
55
1
2
4
0
-
L
A
R
G
E
C
O
M
M
M
A
R
I
N
A
24
8
,
4
4
1
24
8
,
4
4
1
24
8
,
4
4
1
24
8
,
4
4
1
24
8
,
4
4
1
24
8
,
4
4
1
0.
0
0
%
55
1
2
4
5
-
S
M
A
L
L
C
O
M
M
M
A
R
I
N
A
47
,
6
6
2
47
,
6
6
2
47
,
6
6
2
47
,
6
6
2
47
,
6
6
2
47
,
6
6
2
0.
0
0
%
55
1
2
5
0
-
V
E
S
S
E
L
C
H
R
T
R
B
U
S
I
N
E
S
S
26
,
8
3
3
26
,
8
3
3
26
,
8
3
3
26
,
8
3
3
26
,
8
3
3
26
,
8
3
3
0.
0
0
%
29
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
55
1
2
5
5
-
V
E
S
S
E
L
R
E
N
T
A
L
F
A
C
I
L
I
T
Y
20
,
5
1
0
20
,
5
6
0
20
,
5
6
0
20
,
5
6
0
20
,
5
6
0
20
,
5
6
0
0.
0
0
%
55
1
2
6
5
-
Y
A
C
H
T
C
L
U
B
G
U
E
S
T
S
L
I
P
14
,
2
5
5
13
,
4
7
1
13
,
4
7
1
13
,
4
7
1
13
,
4
7
1
13
,
4
7
1
0.
0
0
%
55
1
2
7
0
-
R
E
S
T
A
U
R
A
N
T
S
C
O
M
M
P
I
E
R
S
8,4
6
6
7,
8
7
3
7,8
7
3
7,
8
7
3
7,
8
7
3
7,8
7
3
0.
0
0
%
55
1
2
7
5
-
S
H
I
P
Y
A
R
D
C
O
M
M
P
I
E
R
S
6,5
5
9
6,
5
5
9
6,5
5
9
6,
5
5
9
6,
5
5
9
6,5
5
9
0.
0
0
%
55
1
2
8
5
-
O
T
H
E
R
B
L
D
G
O
V
E
R
T
D
L
D
5,3
2
5
5,
3
2
5
5,3
2
5
5,
3
2
5
5,
3
2
5
5,3
2
5
0.
0
0
%
55
1
2
9
0
-
F
U
E
L
D
O
C
K
9,6
5
1
4,
7
1
0
4,7
1
0
4,
7
1
0
4,
7
1
0
4,7
1
0
0.
0
0
%
55
1
2
9
5
-
S
P
O
R
T
F
I
S
H
I
N
G
C
H
R
T
R
4,4
4
6
4,
4
4
6
4,4
4
6
4,
4
4
6
4,
4
4
6
4,4
4
6
0.
0
0
%
55
1
5
4
0
-
S
A
L
E
O
F
O
I
L
78
2
,
6
6
2
89
8
,
7
6
1
1,
6
7
9
,
8
7
0
95
0
,
0
0
0
1,4
5
0
,
0
0
0
1,
1
5
0
,
0
0
0
21
.
0
5
%
55
1
5
6
0
-
H
O
A
N
O
N
M
E
M
<
1
3
K
S
Q
F
11
,
8
3
1
35
,
1
3
6
5,6
9
3
5,
6
9
3
5,
6
9
3
5,6
9
3
0.
0
0
%
55
1
5
6
5
-
H
O
A
N
O
N
M
E
M
1
3
-
3
0
K
S
Q
F
13
,
8
9
1
6,
9
2
7
6,9
2
7
6,
9
2
7
6,
9
2
7
6,9
2
7
0.
0
0
%
55
3
3
5
5
-
O
C
E
A
N
F
R
O
N
T
91
7
,
3
2
6
1,2
4
0
,
3
6
4
1,
2
6
8
,
9
5
6
1,
2
4
5
,
0
1
5
1,2
4
5
,
0
1
5
1,
3
7
0
,
7
9
3
10
.
1
0
%
55
3
3
6
0
-
1
9
T
H
S
T
78
,
9
1
6
11
5
,
5
4
3
11
3
,
8
2
2
94
,
8
9
1
94
,
8
9
1
12
3
,
1
2
3
29
.
7
5
%
55
3
3
7
0
-
B
A
L
B
O
A
M
E
T
E
R
E
D
L
O
T
20
5
,
8
8
3
27
1
,
5
4
4
28
6
,
0
9
8
28
2
,
2
4
8
28
2
,
2
4
8
30
9
,
4
2
7
9.
6
3
%
55
3
4
0
0
-
A
S
T
R
E
E
T
P
A
R
K
I
N
G
L
O
T
18
3
,
2
1
3
23
4
,
2
3
4
22
6
,
5
2
3
11
2
,
8
6
7
11
2
,
8
6
7
14
9
,
4
7
8
32
.
4
4
%
55
3
4
0
5
-
B
S
T
R
E
E
T
P
A
R
K
I
N
G
L
O
T
69
,
8
6
9
96
,
2
2
7
10
3
,
0
5
5
95
,
9
1
2
95
,
9
1
2
11
1
,
4
6
4
16
.
2
2
%
55
3
4
4
6
-
M
A
R
I
N
A
P
A
R
K
-
M
A
I
N
L
O
T
50
,
6
2
2
72
,
6
4
7
80
,
9
3
0
44
,
4
7
5
44
,
4
7
5
85
,
3
8
9
91
.
9
9
%
55
3
4
4
7
-
M
A
R
I
N
A
P
A
R
K
-
E
A
S
T
L
O
T
8,6
3
1
15
,
7
7
2
8,1
3
0
5,
0
0
2
5,
0
0
2
6,9
9
8
39
.
9
0
%
55
3
4
4
8
-
M
A
R
I
N
A
P
A
R
K
-
W
E
S
T
L
O
T
19
,
3
4
3
26
,
9
1
7
27
,
2
2
7
20
,
3
6
3
20
,
3
6
3
29
,
2
7
4
43
.
7
6
%
55
3
5
0
0
-
B
A
L
B
O
A
P
A
R
K
I
N
G
L
O
T
1,
5
8
2
,
4
8
1
2,3
0
5
,
1
2
6
2,
2
9
6
,
8
8
1
2,
2
1
2
,
8
2
4
2,2
1
2
,
8
2
4
2,
4
8
0
,
8
8
9
12
.
1
1
%
55
3
5
3
5
-
P
A
R
K
I
N
G
M
E
T
E
R
F
E
E
S
(1
4
4
,
3
0
7
)
(1
9
0
,
6
8
7
)
(1
4
8
,
6
7
5
)
(1
6
6
,
0
6
0
)
(1
6
6
,
0
6
0
)
(1
6
6
,
0
6
0
)
0.
0
0
%
55
3
5
3
6
-
P
A
Y
B
Y
C
E
L
L
T
R
A
N
S
A
C
T
I
O
N
F
E
E
(1
6
,
8
2
5
)
(2
5
,
3
2
4
)
(2
7
,
5
5
4
)
(2
0
,
2
5
1
)
(2
0
,
2
5
1
)
(2
0
,
2
5
1
)
0.
0
0
%
55
3
5
3
7
-
P
A
R
K
I
N
G
R
E
S
E
R
V
S
Y
S
T
E
M
T
N
F
E
E
(1
,
3
0
7
)
(1
,
5
0
4
)
(1
,
1
4
4
)
(1
,
6
8
8
)
(1
,
6
8
8
)
(1
,
6
8
8
)
0.
0
0
%
55
9
1
0
2
-
G
A
S
B
8
7
L
E
A
S
E
I
N
T
E
R
E
S
T
I
N
C
O
M
E
-
-
1
,
2
8
7
,
3
7
0
-
-
-
0.
0
0
%
55
9
1
0
3
-
G
A
S
B
8
7
L
E
A
S
E
R
E
V
E
N
U
E
A
D
J
U
S
T
M
T
-
-
(
8
0
8
,
6
7
8
)
-
-
-
0.
0
0
%
55
-
P
R
O
P
E
R
T
Y
I
N
C
O
M
E
T
o
t
a
l
11
,
2
1
4
,
9
5
3
12
,
7
3
9
,
9
2
8
14
,
2
4
2
,
4
6
0
12
,
6
7
0
,
9
1
1
13
,
1
7
0
,
9
1
1
13
,
8
2
5
,
0
5
0
9.
1
1
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
3,
0
4
2
,
6
7
2
8,7
1
1
,
9
5
9
8,
6
6
8
,
9
4
1
9,
9
8
7
,
8
1
7
9,9
8
7
,
8
1
7
11
,
1
5
2
,
5
1
0
11
.
6
6
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
3,
0
4
2
,
6
7
2
8,7
1
1
,
9
5
9
8,
6
6
8
,
9
4
1
9,
9
8
7
,
8
1
7
9,9
8
7
,
8
1
7
11
,
1
5
2
,
5
1
0
11
.
6
6
%
10
0
-
T
I
D
E
&
S
U
B
M
E
R
G
E
D
L
A
N
D
S
F
U
N
D
T
o
t
a
l
14
,
9
8
5
,
6
1
9
21
,
6
2
3
,
7
8
8
22
,
7
1
9
,
8
8
1
22
,
9
3
6
,
0
1
8
23
,
4
4
1
,
0
1
8
25
,
2
8
7
,
0
2
9
10
.
2
5
%
10
1
-
T
I
D
E
L
A
N
D
S
H
A
R
B
O
R
C
A
P
F
U
N
D
42
-
L
I
C
E
N
S
E
S
P
E
R
M
I
T
S
42
3
0
2
0
-
M
O
O
R
I
N
G
F
E
E
S
-
-
-
-
-
-
0.
0
0
%
42
-
L
I
C
E
N
S
E
S
P
E
R
M
I
T
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
7
5
-
B
A
D
D
E
B
T
(7
4
7
)
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
(7
4
7
)
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
48
4
,
2
0
9
40
4
,
8
7
8
41
6
,
2
2
5
43
6
,
1
4
1
43
6
,
1
4
1
43
6
,
1
4
1
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
41
3
,
9
4
5
(3
5
7
,
7
0
0
)
(1
,
4
3
4
,
9
0
7
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
89
8
,
1
5
4
47
,
1
7
8
(1
,
0
1
8
,
6
8
3
)
43
6
,
1
4
1
43
6
,
1
4
1
43
6
,
1
4
1
0.
0
0
%
55
-
P
R
O
P
E
R
T
Y
I
N
C
O
M
E
55
1
0
3
5
-
M
O
O
R
I
N
G
P
E
R
M
I
T
S
-
O
N
S
H
O
R
E
89
,
7
5
6
91
,
2
1
3
94
,
6
4
2
70
,
0
0
0
70
,
0
0
0
75
,
0
0
0
7.
1
4
%
55
1
0
4
0
-
M
O
O
R
I
N
G
P
E
R
M
I
T
S
-
O
F
F
S
H
O
R
E
51
2
,
2
1
8
52
6
,
9
5
1
54
8
,
6
2
4
52
5
,
0
0
0
52
5
,
0
0
0
55
0
,
0
0
0
4.
7
6
%
55
1
0
4
5
-
M
O
O
R
I
N
G
S
G
U
E
S
T
17
1
,
6
5
0
23
5
,
2
1
7
33
1
,
8
1
0
28
0
,
0
0
0
28
0
,
0
0
0
31
0
,
0
0
0
10
.
7
1
%
55
1
0
4
6
-
M
O
O
R
I
N
G
S
T
R
A
N
S
F
E
R
S
47
,
1
3
0
78
,
0
8
3
76
,
4
2
4
60
,
0
0
0
60
,
0
0
0
60
,
0
0
0
0.
0
0
%
55
1
0
5
0
-
B
Y
B
S
L
I
P
S
(
S
P
L
I
T
)
53
6
,
3
0
7
57
9
,
0
1
4
60
0
,
2
9
2
60
4
,
0
7
9
60
4
,
0
7
9
80
6
,
1
7
9
33
.
4
6
%
55
1
0
6
5
-
B
Y
B
G
A
R
A
G
E
S
(
S
P
L
I
T
)
33
,
1
5
5
34
,
6
3
7
36
,
0
4
2
40
,
3
2
6
40
,
3
2
6
41
,
7
3
6
3.
5
0
%
55
1
0
7
5
-
H
E
R
I
T
A
G
E
Y
A
C
H
T
(
S
P
L
I
T
)
-
1,
3
3
0
2,2
9
4
2,
4
3
8
2,
4
3
8
3,3
3
1
36
.
6
3
%
55
1
0
8
0
-
G
A
L
L
E
Y
C
A
F
E
(
S
P
L
I
T
)
7,4
1
5
7,
9
5
4
8,5
0
4
8,
7
3
4
8,
7
3
4
9,3
0
0
6.
4
8
%
55
1
0
8
5
-
B
Y
B
A
P
A
R
T
M
E
N
T
S
(
S
P
L
I
T
)
1,8
8
5
2,
5
2
3
3,1
8
3
3,
1
4
9
3,
1
4
9
6,0
1
6
91
.
0
4
%
55
1
1
0
0
-
2
9
T
H
S
T
D
O
C
K
/
S
C
H
O
C
K
B
O
A
T
37
7
-
-
-
-
-
0.
0
0
%
55
1
1
5
0
-
M
A
R
I
N
A
P
A
R
K
C
O
N
C
E
S
S
I
O
N
67
,
0
6
6
12
1
,
3
8
6
20
6
,
2
3
8
13
0
,
0
0
0
13
0
,
0
0
0
15
0
,
0
0
0
15
.
3
8
%
55
1
1
8
5
-
B
A
L
B
O
A
B
A
Y
C
L
U
B
L
E
A
S
E
1,
4
2
0
,
3
9
8
1,0
1
0
,
0
5
6
2,
2
4
6
,
7
2
4
1,
1
8
8
,
8
3
8
1,1
8
8
,
8
3
8
2,
1
8
8
,
8
3
8
84
.
1
2
%
55
1
2
3
5
-
R
E
S
I
D
E
N
T
I
A
L
P
I
E
R
S
14
7
,
1
2
2
15
1
,
4
6
9
15
5
,
9
1
1
16
0
,
0
0
0
16
0
,
0
0
0
16
0
,
0
0
0
0.
0
0
%
55
1
2
4
0
-
L
A
R
G
E
C
O
M
M
M
A
R
I
N
A
50
0
,
5
7
1
51
7
,
3
6
3
54
1
,
2
7
8
56
9
,
5
5
9
56
9
,
5
5
9
58
5
,
5
5
9
2.
8
1
%
55
1
2
4
2
-
M
E
D
I
U
M
C
O
M
M
M
A
R
I
N
A
80
,
9
0
9
82
,
7
8
9
85
,
4
6
5
88
,
5
0
0
88
,
5
0
0
90
,
0
0
0
1.
6
9
%
55
1
2
4
5
-
S
M
A
L
L
C
O
M
M
M
A
R
I
N
A
88
,
1
8
4
91
,
8
5
2
96
,
3
6
5
10
0
,
3
3
8
10
0
,
3
3
8
10
3
,
2
9
8
2.
9
5
%
55
1
2
5
0
-
V
E
S
S
E
L
C
H
R
T
R
B
U
S
I
N
E
S
S
29
,
2
1
8
29
,
6
4
8
31
,
4
7
5
33
,
4
6
7
33
,
4
6
7
34
,
6
7
3
3.
6
0
%
55
1
2
5
5
-
V
E
S
S
E
L
R
E
N
T
A
L
F
A
C
I
L
I
T
Y
20
,
5
6
0
23
,
9
8
6
25
,
5
4
7
27
,
0
4
0
27
,
0
4
0
27
,
9
9
2
3.
5
2
%
55
1
2
6
5
-
Y
A
C
H
T
C
L
U
B
G
U
E
S
T
S
L
I
P
-
99
5
1,2
9
6
1,
6
2
9
1,
6
2
9
1,9
3
1
18
.
5
4
%
55
1
2
7
0
-
R
E
S
T
A
U
R
A
N
T
S
C
O
M
M
P
I
E
R
S
-
56
7
1,7
7
4
1,
1
2
7
1,
1
2
7
1,3
0
7
15
.
9
7
%
55
1
2
7
5
-
S
H
I
P
Y
A
R
D
C
O
M
M
P
I
E
R
S
9,5
0
8
9,
6
8
7
10
,
0
8
4
10
,
5
4
1
10
,
5
4
1
10
,
8
8
3
3.
2
4
%
55
1
2
8
5
-
O
T
H
E
R
B
L
D
G
O
V
E
R
T
D
L
D
5,2
6
5
5,
5
5
1
5,9
0
3
6,
1
7
5
6,
1
7
5
6,4
0
5
3.
7
2
%
55
1
2
9
0
-
F
U
E
L
D
O
C
K
-
5,
2
0
1
5,5
2
2
5,
7
9
0
5,
7
9
0
6,0
0
0
3.
6
3
%
55
1
2
9
5
-
S
P
O
R
T
F
I
S
H
I
N
G
C
H
R
T
R
4,6
6
4
4,
9
1
0
5,2
1
2
5,
4
5
4
5,
4
5
4
5,6
5
2
3.
6
3
%
30
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
55
1
5
6
0
-
H
O
A
N
O
N
M
E
M
<
1
3
K
S
Q
F
-
14
,
0
3
4
14
,
6
7
2
15
,
3
0
7
15
,
3
0
7
15
,
7
2
7
2.
7
4
%
55
1
5
6
5
-
H
O
A
N
O
N
M
E
M
1
3
-
3
0
K
S
Q
F
-
7,
2
8
6
7,7
4
6
8,
1
7
3
8,
1
7
3
8,4
7
5
3.
7
0
%
55
-
P
R
O
P
E
R
T
Y
I
N
C
O
M
E
T
o
t
a
l
3,
7
7
3
,
3
5
9
3,6
3
3
,
7
0
3
5,
1
4
3
,
0
2
7
3,
9
4
5
,
6
6
4
3,9
4
5
,
6
6
4
5,
2
5
8
,
3
0
2
33
.
2
7
%
56
-
D
O
N
A
T
I
O
N
S
&
C
O
N
T
R
I
B
U
56
1
0
0
5
-
P
R
V
T
D
O
N
A
T
I
O
N
/
C
O
N
T
R
I
B
U
T
N
S
-
-
-
-
12
,
0
0
0
-
0.
0
0
%
56
-
D
O
N
A
T
I
O
N
S
&
C
O
N
T
R
I
B
U
T
o
t
a
l
-
-
-
-
12
,
0
0
0
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
5,
4
1
4
,
9
3
9
4,5
0
0
,
0
0
0
4,
5
0
0
,
0
0
0
4,
6
0
0
,
0
0
0
4,6
0
0
,
0
0
0
4,
7
1
5
,
0
0
0
2.
5
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
5,
4
1
4
,
9
3
9
4,5
0
0
,
0
0
0
4,
5
0
0
,
0
0
0
4,
6
0
0
,
0
0
0
4,6
0
0
,
0
0
0
4,
7
1
5
,
0
0
0
2.
5
0
%
10
1
-
T
I
D
E
L
A
N
D
S
H
A
R
B
O
R
C
A
P
F
U
N
D
T
o
t
a
l
10
,
0
8
5
,
7
0
5
8,1
8
0
,
8
8
1
8,
6
2
4
,
3
4
4
8,
9
8
1
,
8
0
5
8,9
9
3
,
8
0
5
10
,
4
0
9
,
4
4
3
15
.
8
9
%
10
5
-
A
S
S
E
T
F
O
R
F
E
I
T
U
R
E
F
U
N
D
53
-
F
I
N
E
S
&
P
E
N
A
L
T
I
E
S
53
1
0
1
5
-
N
A
F
F
(
R
N
S
P
)
F
E
D
E
R
A
L
-
-
-
-
-
-
0.
0
0
%
53
1
0
8
0
-
F
E
D
D
O
J
/
P
R
E
V
E
N
T
I
O
N
14
,
9
5
7
6,
7
7
0
-
-
-
-
0.
0
0
%
53
1
0
8
5
-
F
E
D
D
O
J
/
E
N
F
O
R
C
E
M
E
N
T
84
,
7
5
5
38
,
3
6
3
-
-
-
-
0.
0
0
%
53
1
0
9
0
-
F
E
D
E
R
A
L
/
D
E
P
T
O
F
T
R
E
A
S
U
R
Y
-
-
18
5
,
0
3
8
-
-
-
0.
0
0
%
53
1
0
9
5
-
S
T
A
T
E
P
R
E
V
E
N
T
I
O
N
-
-
33
7
-
-
-
0.
0
0
%
53
1
1
0
0
-
S
T
A
T
E
E
N
F
O
R
C
E
M
E
N
T
-
-
1,9
1
0
-
-
-
0.
0
0
%
53
-
F
I
N
E
S
&
P
E
N
A
L
T
I
E
S
T
o
t
a
l
99
,
7
1
2
45
,
1
3
3
18
7
,
2
8
5
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
16
,
1
0
8
12
,
5
3
6
5,6
5
6
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
13
,
7
7
0
(1
0
,
9
7
3
)
(1
4
,
0
7
7
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
29
,
8
7
8
1,
5
6
2
(8
,
4
2
1
)
-
-
-
0.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
61
1
0
0
5
-
S
A
L
E
O
F
P
R
O
P
E
R
T
Y
-
1,
7
4
8
-
-
-
-
0.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
T
o
t
a
l
-
1,
7
4
8
-
-
-
-
0.
0
0
%
10
5
-
A
S
S
E
T
F
O
R
F
E
I
T
U
R
E
F
U
N
D
T
o
t
a
l
12
9
,
5
9
0
48
,
4
4
3
17
8
,
8
6
4
-
-
-
0.
0
0
%
11
0
-
O
T
S
G
R
A
N
T
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
3
3
0
-
O
T
S
D
U
I
E
N
F
R
C
/
A
W
A
R
E
F
Y
1
1
-
-
-
-
-
-
0.
0
0
%
43
1
3
6
0
-
O
T
S
R
E
V
19
3
,
1
0
4
24
6
,
8
2
6
20
5
,
7
5
0
67
,
5
0
0
41
7
,
5
0
0
-
-
1
0
0
.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
19
3
,
1
0
4
24
6
,
8
2
6
20
5
,
7
5
0
67
,
5
0
0
41
7
,
5
0
0
-
-
1
0
0
.
0
0
%
11
0
-
O
T
S
G
R
A
N
T
F
U
N
D
T
o
t
a
l
19
3
,
1
0
4
24
6
,
8
2
6
20
5
,
7
5
0
67
,
5
0
0
41
7
,
5
0
0
-
-
1
0
0
.
0
0
%
11
1
-
S
L
E
S
F
G
R
A
N
T
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
0
2
0
-
S
L
E
S
F
C
O
P
S
R
E
V
E
N
U
E
20
6
,
3
3
3
20
5
,
2
6
3
21
1
,
4
0
0
20
0
,
0
0
0
20
0
,
0
0
0
25
0
,
0
0
0
25
.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
20
6
,
3
3
3
20
5
,
2
6
3
21
1
,
4
0
0
20
0
,
0
0
0
20
0
,
0
0
0
25
0
,
0
0
0
25
.
0
0
%
11
1
-
S
L
E
S
F
G
R
A
N
T
F
U
N
D
T
o
t
a
l
20
6
,
3
3
3
20
5
,
2
6
3
21
1
,
4
0
0
20
0
,
0
0
0
20
0
,
0
0
0
25
0
,
0
0
0
25
.
0
0
%
12
0
-
C
O
M
M
D
E
V
L
B
L
K
G
R
A
N
T
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
2
3
0
-
F
E
D
H
W
Y
B
R
I
D
G
E
P
R
G
M
(
H
B
P
)
-
-
-
-
-
-
0.
0
0
%
43
1
2
3
5
-
C
D
B
G
F
U
N
D
S
28
7
,
4
0
3
30
5
,
3
3
6
23
5
,
1
0
7
38
5
,
9
7
4
46
1
,
0
7
1
38
5
,
9
7
4
0.
0
0
%
43
1
5
3
5
-
C
A
R
E
S
A
C
T
-
C
D
B
G
-
15
0
,
5
0
0
56
,
7
0
0
-
74
1
,
0
7
9
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
28
7
,
4
0
3
45
5
,
8
3
6
29
1
,
8
0
7
38
5
,
9
7
4
1,2
0
2
,
1
5
0
38
5
,
9
7
4
0.
0
0
%
12
0
-
C
O
M
M
D
E
V
L
B
L
K
G
R
A
N
T
F
U
N
D
T
o
t
a
l
28
7
,
4
0
3
45
5
,
8
3
6
29
1
,
8
0
7
38
5
,
9
7
4
1,2
0
2
,
1
5
0
38
5
,
9
7
4
0.
0
0
%
12
1
-
S
T
A
T
E
G
A
S
T
A
X
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
1
1
0
-
G
A
S
T
A
X
A
P
P
O
R
T
I
O
N
M
E
N
T
2
1
0
5
44
4
,
7
1
3
43
7
,
0
2
0
47
6
,
0
4
5
55
3
,
9
8
8
55
3
,
9
8
8
51
3
,
8
2
4
-7
.
2
5
%
43
1
1
1
5
-
G
A
S
T
A
X
A
P
P
O
R
T
I
O
N
M
E
N
T
2
1
0
6
27
9
,
5
7
3
27
0
,
7
0
9
29
9
,
9
1
1
33
9
,
7
2
2
33
9
,
7
2
2
32
2
,
0
7
2
-5
.
2
0
%
43
1
1
2
0
-
G
A
S
T
A
X
A
P
P
O
R
T
I
O
N
M
E
N
T
2
1
0
3
60
1
,
1
3
8
57
2
,
3
0
1
67
8
,
3
5
7
84
5
,
6
8
4
84
5
,
6
8
4
73
0
,
9
5
7
-1
3
.
5
7
%
43
1
1
2
5
-
G
A
S
T
A
X
A
P
P
O
R
T
I
O
N
M
E
N
T
2
1
0
7
56
1
,
5
3
4
59
1
,
3
6
1
56
9
,
1
0
7
75
6
,
8
3
7
75
6
,
8
3
7
61
5
,
5
2
6
-1
8
.
6
7
%
43
1
1
2
6
-
G
A
S
T
A
X
S
B
1
L
O
A
N
R
E
P
A
Y
M
N
T
98
,
0
0
9
-
-
-
-
-
0.
0
0
%
43
1
1
3
0
-
G
A
S
T
A
X
E
N
G
I
N
E
E
R
I
N
G
A
I
D
2
1
0
7
.
5
7,5
0
0
7,
5
0
0
7,5
0
0
7,
5
0
0
7,
5
0
0
7,5
0
0
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
1,
9
9
2
,
4
6
7
1,8
7
8
,
8
9
1
2,
0
3
0
,
9
2
0
2,
5
0
3
,
7
3
1
2,5
0
3
,
7
3
1
2,
1
8
9
,
8
7
9
-1
2
.
5
4
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
64
,
2
9
6
41
,
0
0
6
38
,
5
9
5
21
,
6
6
9
21
,
6
6
9
21
,
6
6
9
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
54
,
9
6
6
(3
7
,
2
9
6
)
(3
8
,
5
9
5
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
11
9
,
2
6
1
3,
7
1
0
-
21
,
6
6
9
21
,
6
6
9
21
,
6
6
9
0.
0
0
%
12
1
-
S
T
A
T
E
G
A
S
T
A
X
F
U
N
D
T
o
t
a
l
2,
1
1
1
,
7
2
9
1,8
8
2
,
6
0
0
2,
0
3
0
,
9
2
0
2,
5
2
5
,
4
0
0
2,5
2
5
,
4
0
0
2,
2
1
1
,
5
4
8
-1
2
.
4
3
%
12
2
-
M
E
A
S
U
R
E
M
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
1
4
5
-
M
E
A
S
U
R
E
M
2
F
A
I
R
S
H
A
R
E
1,
9
9
9
,
1
3
7
1,9
7
2
,
2
0
5
2,
3
7
8
,
9
3
1
2,
2
4
9
,
3
7
0
2,2
4
9
,
3
7
0
2,
7
2
8
,
3
0
3
21
.
2
9
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
1,
9
9
9
,
1
3
7
1,9
7
2
,
2
0
5
2,
3
7
8
,
9
3
1
2,
2
4
9
,
3
7
0
2,2
4
9
,
3
7
0
2,
7
2
8
,
3
0
3
21
.
2
9
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
50
,
2
0
9
37
,
9
8
0
43
,
7
9
3
7,
1
2
3
7,
1
2
3
7,1
2
3
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
42
,
9
2
3
(3
3
,
8
7
7
)
(4
3
,
7
9
3
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
93
,
1
3
3
4,
1
0
3
-
7,
1
2
3
7,
1
2
3
7,1
2
3
0.
0
0
%
12
2
-
M
E
A
S
U
R
E
M
F
U
N
D
T
o
t
a
l
2,
0
9
2
,
2
6
9
1,9
7
6
,
3
0
8
2,
3
7
8
,
9
3
1
2,
2
5
6
,
4
9
3
2,2
5
6
,
4
9
3
2,
7
3
5
,
4
2
6
21
.
2
2
%
12
3
-
M
E
A
S
U
R
E
M
-
C
O
M
P
E
T
I
T
I
V
E
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
1
5
0
-
M
E
A
S
U
R
E
M
C
O
M
P
E
T
I
T
I
V
E
38
2
,
7
7
0
16
6
,
1
8
2
-
1
,
0
4
4
,
1
6
6
1,5
8
2
,
1
3
8
-
-
1
0
0
.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
38
2
,
7
7
0
16
6
,
1
8
2
-
1
,
0
4
4
,
1
6
6
1,5
8
2
,
1
3
8
-
-
1
0
0
.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
-
-
-
-
5,
0
1
0
-
0.
0
0
%
69
1
0
1
2
-
T
R
A
N
S
F
E
R
I
N
F
U
N
D
0
1
2
-
25
,
0
0
0
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
-
25
,
0
0
0
-
-
5,
0
1
0
-
0.
0
0
%
12
3
-
M
E
A
S
U
R
E
M
-
C
O
M
P
E
T
I
T
I
V
E
F
U
N
D
T
o
t
a
l
38
2
,
7
7
0
19
1
,
1
8
2
-
1
,
0
4
4
,
1
6
6
1,5
8
7
,
1
4
8
-
-
1
0
0
.
0
0
%
12
6
-
S
B
1
G
A
S
T
A
X
R
M
R
A
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
1
2
6
-
G
A
S
T
A
X
S
B
1
L
O
A
N
R
E
P
A
Y
M
N
T
-
-
-
-
-
-
0.
0
0
%
43
1
1
2
7
-
G
A
S
T
A
X
S
B
1
R
M
R
A
2
0
3
0
1,
5
0
9
,
9
4
7
1,5
9
0
,
2
3
6
1,
7
2
5
,
8
1
8
1,
9
5
7
,
2
6
4
1,9
5
7
,
2
6
4
1,
8
4
6
,
8
8
4
-5
.
6
4
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
1,
5
0
9
,
9
4
7
1,5
9
0
,
2
3
6
1,
7
2
5
,
8
1
8
1,
9
5
7
,
2
6
4
1,9
5
7
,
2
6
4
1,
8
4
6
,
8
8
4
-5
.
6
4
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
38
,
8
5
3
5,
1
2
8
11
,
1
8
2
3,
3
2
1
3,
3
2
1
3,3
2
1
0.
0
0
%
31
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
33
,
2
1
5
(5
,
1
2
8
)
(1
1
,
1
8
2
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
72
,
0
6
8
-
-
3,
3
2
1
3,
3
2
1
3,3
2
1
0.
0
0
%
12
6
-
S
B
1
G
A
S
T
A
X
R
M
R
A
F
U
N
D
T
o
t
a
l
1,
5
8
2
,
0
1
4
1,5
9
0
,
2
3
6
1,
7
2
5
,
8
1
8
1,
9
6
0
,
5
8
5
1,9
6
0
,
5
8
5
1,
8
5
0
,
2
0
5
-5
.
6
3
%
13
5
-
C
O
N
T
R
I
B
U
T
I
O
N
S
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
0
7
5
-
O
C
S
A
N
I
T
A
T
I
O
N
D
S
T
C
O
N
T
R
I
B
-
-
-
-
34
,
9
1
8
-
0.
0
0
%
43
1
1
3
5
-
R
E
F
N
D
S
&
R
E
B
A
T
E
S
F
R
O
M
G
O
V
T
-
-
86
,
2
5
0
12
8
,
7
5
0
12
8
,
7
5
0
-
-
1
0
0
.
0
0
%
43
1
2
2
0
-
I
R
V
I
N
E
R
A
N
C
H
W
A
T
E
R
D
I
S
T
16
,
9
4
4
61
,
5
0
0
-
-
19
5
,
5
6
2
-
0.
0
0
%
43
1
2
2
1
-
M
E
S
A
W
A
T
E
R
D
I
S
T
R
I
C
T
2,2
9
8
-
-
-
-
-
0.
0
0
%
43
1
2
2
2
-
O
C
W
A
T
E
R
D
I
S
T
R
I
C
T
C
O
N
T
R
I
B
U
T
I
O
N
-
-
-
-
10
6
,
6
0
1
-
0.
0
0
%
43
1
2
2
5
-
N
E
W
P
O
R
T
M
E
S
A
U
N
F
D
S
C
H
O
O
L
D
I
S
T
-
-
-
-
10
2
,
8
5
0
-
0.
0
0
%
43
1
3
8
5
-
D
E
P
T
O
F
B
O
A
T
I
N
G
&
W
A
T
E
R
W
A
Y
S
46
,
2
1
4
17
,
2
5
8
22
1
,
4
3
2
23
0
,
4
5
5
18
6
,
5
6
2
-
-
1
0
0
.
0
0
%
43
1
4
5
5
-
O
T
H
E
R
G
O
V
T
G
R
A
N
T
S
-
52
7
,
5
2
0
97
1
,
4
8
0
-
-
-
0.
0
0
%
43
1
4
6
0
-
O
C
T
A
B
I
C
Y
C
L
E
F
U
N
D
I
N
G
P
R
O
G
-
-
-
2
,
3
4
9
,
6
0
0
2,3
4
9
,
6
0
0
-
-
1
0
0
.
0
0
%
43
1
4
9
0
-
C
A
L
R
E
C
Y
C
L
E
16
2
,
0
0
5
53
,
2
9
8
-
16
2
,
7
0
2
41
2
,
7
0
2
-
-
1
0
0
.
0
0
%
43
1
4
9
5
-
O
C
T
A
L
A
T
E
R
A
L
P
A
V
E
M
E
N
T
M
G
M
T
-
-
-
-
-
-
0.
0
0
%
43
1
5
0
5
-
L
B
C
W
D
R
E
I
M
B
U
R
S
E
M
E
N
T
-
-
-
-
10
,
9
8
0
-
0.
0
0
%
43
1
5
5
0
-
C
R
N
A
V
I
R
U
S
R
E
S
P
N
S
E
&
R
E
L
I
E
F
S
U
P
-
-
-
-
25
2
,
0
9
5
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
22
7
,
4
6
1
65
9
,
5
7
5
1,
2
7
9
,
1
6
2
2,
8
7
1
,
5
0
7
3,7
8
0
,
6
2
1
-
-
1
0
0
.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
0
-
P
R
I
V
A
T
E
R
E
F
U
N
D
S
&
R
E
B
A
T
E
S
22
,
2
0
0
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
22
,
2
0
0
-
-
-
-
-
0.
0
0
%
56
-
D
O
N
A
T
I
O
N
S
&
C
O
N
T
R
I
B
U
56
1
0
0
5
-
P
R
V
T
D
O
N
A
T
I
O
N
/
C
O
N
T
R
I
B
U
T
N
S
9,4
5
0
10
0
,
0
0
0
66
,
9
9
2
8,
3
7
1
,
0
4
3
8,9
6
3
,
9
2
7
-
-
1
0
0
.
0
0
%
56
1
0
0
7
-
2
0
A
C
O
N
T
R
I
B
U
T
I
O
N
S
60
8
,
0
2
6
3,3
9
2
,
0
8
4
4,
2
1
1
,
5
8
3
21
2
,
2
3
1
2,7
1
6
,
9
1
1
-
-
1
0
0
.
0
0
%
56
-
D
O
N
A
T
I
O
N
S
&
C
O
N
T
R
I
B
U
T
o
t
a
l
61
7
,
4
7
6
3,4
9
2
,
0
8
4
4,
2
7
8
,
5
7
5
8,
5
8
3
,
2
7
4
11
,
6
8
0
,
8
3
8
-
-
1
0
0
.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
1
0
1
-
T
R
A
N
S
F
E
R
I
N
T
I
D
E
L
A
N
D
H
A
R
B
R
C
A
P
-
4,
1
8
4
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
-
4,
1
8
4
-
-
-
-
0.
0
0
%
13
5
-
C
O
N
T
R
I
B
U
T
I
O
N
S
F
U
N
D
T
o
t
a
l
86
7
,
1
3
7
4,1
5
5
,
8
4
3
5,
5
5
7
,
7
3
7
11
,
4
5
4
,
7
8
1
15
,
4
6
1
,
4
5
9
-
-
1
0
0
.
0
0
%
13
7
-
P
C
H
R
E
L
I
N
Q
U
I
S
H
M
E
N
T
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
0
-
P
R
I
V
A
T
E
R
E
F
U
N
D
S
&
R
E
B
A
T
E
S
-
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
36
,
8
2
9
25
,
6
8
6
14
,
3
9
9
36
,
5
3
3
36
,
5
3
3
36
,
5
3
3
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
31
,
4
8
5
(2
2
,
7
4
7
)
(4
7
,
0
5
8
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
68
,
3
1
4
2,
9
3
9
(3
2
,
6
5
9
)
36
,
5
3
3
36
,
5
3
3
36
,
5
3
3
0.
0
0
%
13
7
-
P
C
H
R
E
L
I
N
Q
U
I
S
H
M
E
N
T
T
o
t
a
l
68
,
3
1
4
2,
9
3
9
(3
2
,
6
5
9
)
36
,
5
3
3
36
,
5
3
3
36
,
5
3
3
0.
0
0
%
13
8
-
E
N
V
I
R
O
N
M
E
N
T
A
L
C
O
N
T
R
I
B
U
T
I
O
N
S
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
0
6
0
-
S
T
A
T
E
P
R
O
P
8
4
A
S
B
S
G
R
A
N
T
-
-
-
-
-
-
0.
0
0
%
43
1
1
3
5
-
R
E
F
N
D
S
&
R
E
B
A
T
E
S
F
R
O
M
G
O
V
T
-
11
6
,
0
4
7
19
4
,
4
5
3
2,
0
6
3
,
9
5
3
1,8
6
9
,
5
0
0
-
-
1
0
0
.
0
0
%
43
1
5
0
0
-
C
L
E
A
N
B
E
A
C
H
E
S
I
N
I
T
I
A
T
I
V
E
59
,
4
9
8
42
4
,
7
6
3
88
,
9
9
9
-
21
8
,
2
3
8
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
59
,
4
9
8
54
0
,
8
1
0
28
3
,
4
5
2
2,
0
6
3
,
9
5
3
2,0
8
7
,
7
3
8
-
-
1
0
0
.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
0
-
P
R
I
V
A
T
E
R
E
F
U
N
D
S
&
R
E
B
A
T
E
S
-
1
,
0
4
3
,
9
9
1
15
6
,
2
0
7
-
42
,
6
5
0
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
-
1
,
0
4
3
,
9
9
1
15
6
,
2
0
7
-
42
,
6
5
0
-
0.
0
0
%
13
8
-
E
N
V
I
R
O
N
M
E
N
T
A
L
C
O
N
T
R
I
B
U
T
I
O
N
S
T
o
t
a
l
59
,
4
9
8
1,5
8
4
,
8
0
1
43
9
,
6
5
8
2,
0
6
3
,
9
5
3
2,1
3
0
,
3
8
8
-
-
1
0
0
.
0
0
%
14
0
-
C
I
R
C
U
L
A
T
I
O
N
&
T
R
A
N
S
P
O
R
T
A
T
I
O
N
42
-
L
I
C
E
N
S
E
S
P
E
R
M
I
T
S
42
2
0
4
0
-
F
A
I
R
S
H
A
R
E
F
E
E
S
29
9
,
3
8
0
39
8
,
2
8
4
23
5
,
0
1
1
-
-
-
0.
0
0
%
42
-
L
I
C
E
N
S
E
S
P
E
R
M
I
T
S
T
o
t
a
l
29
9
,
3
8
0
39
8
,
2
8
4
23
5
,
0
1
1
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
50
,
0
2
3
43
,
3
5
3
35
,
2
6
8
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
42
,
7
6
4
(3
8
,
6
4
7
)
(1
2
3
,
6
7
6
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
92
,
7
8
6
4,
7
0
6
(8
8
,
4
0
9
)
-
-
-
0.
0
0
%
14
0
-
C
I
R
C
U
L
A
T
I
O
N
&
T
R
A
N
S
P
O
R
T
A
T
I
O
N
T
o
t
a
l
39
2
,
1
6
7
40
2
,
9
9
0
14
6
,
6
0
2
-
-
-
0.
0
0
%
14
1
-
B
U
I
L
D
I
N
G
E
X
C
I
S
E
T
A
X
F
U
N
D
42
-
L
I
C
E
N
S
E
S
P
E
R
M
I
T
S
42
2
0
3
0
-
N
B
D
I
V
I
D
E
N
D
P
R
O
G
R
A
M
-
-
-
-
-
-
0.
0
0
%
42
2
1
4
0
-
B
E
T
D
E
V
E
L
O
P
M
E
N
T
C
O
M
M
E
R
C
I
A
L
13
3
,
4
2
8
19
6
,
0
3
9
19
9
,
0
9
8
20
2
,
9
5
0
20
2
,
9
5
0
20
2
,
9
5
0
0.
0
0
%
42
-
L
I
C
E
N
S
E
S
P
E
R
M
I
T
S
T
o
t
a
l
13
3
,
4
2
8
19
6
,
0
3
9
19
9
,
0
9
8
20
2
,
9
5
0
20
2
,
9
5
0
20
2
,
9
5
0
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
9,4
4
9
6,
0
3
1
4,6
1
6
3,
0
0
6
3,
0
0
6
3,0
0
6
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
8,0
7
8
(5
,
4
0
4
)
(1
5
,
8
5
1
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
17
,
5
2
7
62
7
(1
1
,
2
3
6
)
3,
0
0
6
3,
0
0
6
3,0
0
6
0.
0
0
%
14
1
-
B
U
I
L
D
I
N
G
E
X
C
I
S
E
T
A
X
F
U
N
D
T
o
t
a
l
15
0
,
9
5
5
19
6
,
6
6
5
18
7
,
8
6
3
20
5
,
9
5
6
20
5
,
9
5
6
20
5
,
9
5
6
0.
0
0
%
14
2
-
A
I
R
Q
U
A
L
I
T
Y
M
G
M
T
D
I
S
T
R
I
C
T
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
2
4
0
-
A
Q
M
D
11
0
,
6
3
0
11
0
,
8
1
3
10
9
,
6
0
7
10
0
,
0
0
0
10
0
,
0
0
0
10
0
,
0
0
0
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
11
0
,
6
3
0
11
0
,
8
1
3
10
9
,
6
0
7
10
0
,
0
0
0
10
0
,
0
0
0
10
0
,
0
0
0
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
23
,
1
5
2
19
,
2
0
3
14
,
2
8
2
16
,
7
3
4
16
,
7
3
4
16
,
7
3
4
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
19
,
7
9
2
(1
7
,
0
8
9
)
(1
4
,
2
8
2
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
42
,
9
4
4
2,
1
1
4
-
16
,
7
3
4
16
,
7
3
4
16
,
7
3
4
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
0
1
2
-
T
R
A
N
S
F
E
R
I
N
F
U
N
D
0
1
2
-
-
69
,
8
1
2
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
-
-
69
,
8
1
2
-
-
-
0.
0
0
%
32
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
14
2
-
A
I
R
Q
U
A
L
I
T
Y
M
G
M
T
D
I
S
T
R
I
C
T
F
U
N
D
T
o
t
a
l
15
3
,
5
7
3
11
2
,
9
2
7
17
9
,
4
1
9
11
6
,
7
3
4
11
6
,
7
3
4
11
6
,
7
3
4
0.
0
0
%
16
0
-
E
N
V
I
R
O
N
M
E
N
T
A
L
L
I
A
B
I
L
I
T
Y
F
U
N
D
47
-
O
T
H
E
R
T
A
X
E
S
41
4
0
2
0
-
S
O
L
I
D
W
A
S
T
E
A
U
D
I
T
R
E
C
O
V
E
R
Y
-
-
54
,
9
9
6
-
-
-
0.
0
0
%
41
4
0
2
5
-
S
O
L
I
D
W
A
S
T
E
F
R
A
N
C
H
I
S
E
T
A
X
71
9
,
7
3
8
49
9
,
4
0
6
76
8
,
7
3
7
67
0
,
5
6
3
67
0
,
5
6
3
67
0
,
5
6
3
0.
0
0
%
47
-
O
T
H
E
R
T
A
X
E
S
T
o
t
a
l
71
9
,
7
3
8
49
9
,
4
0
6
82
3
,
7
3
2
67
0
,
5
6
3
67
0
,
5
6
3
67
0
,
5
6
3
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
0
-
P
R
I
V
A
T
E
R
E
F
U
N
D
S
&
R
E
B
A
T
E
S
-
-
-
-
-
-
0.
0
0
%
51
1
0
7
5
-
B
A
D
D
E
B
T
1,7
6
9
-
-
-
-
-
0.
0
0
%
51
1
0
9
0
-
N
P
T
C
O
N
D
O
A
S
S
N
32
,
5
8
2
68
,
5
7
5
66
,
5
9
3
40
,
0
0
0
40
,
0
0
0
40
,
0
0
0
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
34
,
3
5
1
68
,
5
7
5
66
,
5
9
3
40
,
0
0
0
40
,
0
0
0
40
,
0
0
0
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
16
7
,
3
5
2
13
2
,
2
0
8
95
,
4
1
7
15
3
,
8
2
9
15
3
,
8
2
9
15
3
,
8
2
9
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
14
3
,
0
6
7
(1
1
7
,
6
0
1
)
(3
3
1
,
4
4
7
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
31
0
,
4
1
9
14
,
6
0
7
(2
3
6
,
0
3
0
)
15
3
,
8
2
9
15
3
,
8
2
9
15
3
,
8
2
9
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
1
0
0
-
T
R
A
N
S
F
E
R
I
N
T
I
D
E
L
A
N
D
F
U
N
D
10
,
7
4
0
-
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
10
,
7
4
0
-
-
-
-
-
0.
0
0
%
16
0
-
E
N
V
I
R
O
N
M
E
N
T
A
L
L
I
A
B
I
L
I
T
Y
F
U
N
D
T
o
t
a
l
1,
0
7
5
,
2
4
8
58
2
,
5
8
9
65
4
,
2
9
5
86
4
,
3
9
2
86
4
,
3
9
2
86
4
,
3
9
2
0.
0
0
%
16
4
-
F
i
i
N
F
U
N
D
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
26
,
7
5
8
20
,
3
9
7
14
,
7
1
1
23
,
9
1
0
23
,
9
1
0
23
,
9
1
0
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
22
,
8
7
5
(1
8
,
2
2
0
)
(5
0
,
9
7
5
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
49
,
6
3
3
2,
1
7
7
(3
6
,
2
6
4
)
23
,
9
1
0
23
,
9
1
0
23
,
9
1
0
0.
0
0
%
16
4
-
F
i
i
N
F
U
N
D
T
o
t
a
l
49
,
6
3
3
2,
1
7
7
(3
6
,
2
6
4
)
23
,
9
1
0
23
,
9
1
0
23
,
9
1
0
0.
0
0
%
16
5
-
S
M
A
L
L
B
U
S
I
N
E
S
S
G
R
A
N
T
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
3
1
5
-
C
O
U
N
T
Y
O
F
O
R
A
N
G
E
C
O
N
T
R
B
-
29
0
,
0
0
0
-
-
-
-
0.
0
0
%
43
1
5
1
0
-
C
A
R
E
S
A
C
T
S
M
A
L
L
B
I
Z
F
E
D
G
R
A
N
T
-
2
,
1
2
3
,
4
2
7
-
-
-
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
-
2
,
4
1
3
,
4
2
7
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
1,9
5
1
5,
5
8
5
-
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
1,6
6
8
(3
,
2
9
4
)
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
3,6
1
9
2,
2
9
1
-
-
-
-
0.
0
0
%
16
5
-
S
M
A
L
L
B
U
S
I
N
E
S
S
G
R
A
N
T
F
U
N
D
T
o
t
a
l
3,6
1
9
2,4
1
5
,
7
1
7
-
-
-
-
0.
0
0
%
16
6
-
A
M
E
R
I
C
A
N
R
E
S
C
U
E
P
L
A
N
A
C
T
2
0
2
1
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
5
4
0
-
A
M
E
R
I
C
A
N
R
E
S
C
U
E
P
L
A
N
A
C
T
-
-
-
1
0
,
1
4
1
,
2
7
2
10
,
1
4
1
,
2
7
2
-
-
1
0
0
.
0
0
%
43
1
5
4
1
-
A
M
E
R
I
C
A
N
R
E
S
C
U
E
P
L
A
N
A
C
T
W
A
T
E
R
-
-
12
2
,
5
4
3
-
-
-
0.
0
0
%
43
1
5
4
2
-
A
M
E
R
I
C
A
N
R
E
S
C
U
E
P
L
A
N
A
C
T
S
E
W
E
R
-
-
-
-
50
,
0
0
9
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
12
2
,
5
4
3
10
,
1
4
1
,
2
7
2
10
,
1
9
1
,
2
8
1
-
-
1
0
0
.
0
0
%
16
6
-
A
M
E
R
I
C
A
N
R
E
S
C
U
E
P
L
A
N
A
C
T
2
0
2
1
T
o
t
a
l
-
-
12
2
,
5
4
3
10
,
1
4
1
,
2
7
2
10
,
1
9
1
,
2
8
1
-
-
1
0
0
.
0
0
%
16
7
-
O
C
E
A
N
F
R
O
N
T
E
N
C
R
O
A
C
H
M
E
N
T
F
U
N
D
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
7
5
-
B
A
D
D
E
B
T
-
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
55
-
P
R
O
P
E
R
T
Y
I
N
C
O
M
E
55
1
0
0
0
-
O
C
E
A
N
F
R
O
N
T
E
N
C
R
O
A
C
H
M
E
N
T
-
-
-
25
4
,
6
4
0
25
4
,
6
4
0
25
9
,
7
2
8
2.
0
0
%
55
-
P
R
O
P
E
R
T
Y
I
N
C
O
M
E
T
o
t
a
l
-
-
-
25
4
,
6
4
0
25
4
,
6
4
0
25
9
,
7
2
8
2.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
-
-
1
,
1
6
2
,
7
9
1
50
0
,
0
0
0
-
-
-
1
0
0
.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
-
-
1
,
1
6
2
,
7
9
1
50
0
,
0
0
0
-
-
-
1
0
0
.
0
0
%
16
7
-
O
C
E
A
N
F
R
O
N
T
E
N
C
R
O
A
C
H
M
E
N
T
F
U
N
D
T
o
t
a
l
-
-
1
,
1
6
2
,
7
9
1
75
4
,
6
4
0
25
4
,
6
4
0
25
9
,
7
2
8
-6
5
.
5
8
%
16
8
-
P
E
G
F
E
E
S
F
U
N
D
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
6
5
-
C
A
B
L
E
F
R
A
N
C
H
I
S
E
P
E
G
F
E
E
S
-
-
-
36
0
,
0
0
0
36
0
,
0
0
0
36
0
,
0
0
0
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
36
0
,
0
0
0
36
0
,
0
0
0
36
0
,
0
0
0
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
-
-
2
,
7
8
1
,
5
7
1
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
-
-
2
,
7
8
1
,
5
7
1
-
-
-
0.
0
0
%
16
8
-
P
E
G
F
E
E
S
F
U
N
D
T
o
t
a
l
-
-
2
,
7
8
1
,
5
7
1
36
0
,
0
0
0
36
0
,
0
0
0
36
0
,
0
0
0
0.
0
0
%
18
0
-
R
E
S
T
R
I
C
T
E
D
P
R
O
G
R
A
M
S
F
U
N
D
42
-
L
I
C
E
N
S
E
S
P
E
R
M
I
T
S
42
2
0
4
5
-
A
F
F
O
R
D
A
B
L
E
H
O
U
S
I
N
G
-
-
-
-
-
-
0.
0
0
%
42
-
L
I
C
E
N
S
E
S
P
E
R
M
I
T
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
1
5
-
A
D
A
E
D
U
.
&
E
N
F
O
R
C
E
-
-
-
16
,
6
7
2
16
,
6
7
2
16
,
6
7
2
0.
0
0
%
51
1
1
1
0
-
V
N
B
P
U
B
L
I
C
B
E
N
E
F
I
T
F
E
E
-
-
-
15
0
,
0
0
0
15
0
,
0
0
0
15
0
,
0
0
0
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
16
6
,
6
7
2
16
6
,
6
7
2
16
6
,
6
7
2
0.
0
0
%
55
-
P
R
O
P
E
R
T
Y
I
N
C
O
M
E
55
3
4
5
0
-
I
N
L
I
E
U
P
A
R
K
I
N
G
-
-
-
32
,
1
1
8
32
,
1
1
8
32
,
1
1
8
0.
0
0
%
55
-
P
R
O
P
E
R
T
Y
I
N
C
O
M
E
T
o
t
a
l
-
-
-
32
,
1
1
8
32
,
1
1
8
32
,
1
1
8
0.
0
0
%
56
-
D
O
N
A
T
I
O
N
S
&
C
O
N
T
R
I
B
U
56
1
0
3
5
-
B
A
Y
V
I
E
W
L
A
N
D
I
N
G
A
G
M
T
-
-
-
35
,
0
0
0
35
,
0
0
0
35
,
0
0
0
0.
0
0
%
56
-
D
O
N
A
T
I
O
N
S
&
C
O
N
T
R
I
B
U
T
o
t
a
l
-
-
-
35
,
0
0
0
35
,
0
0
0
35
,
0
0
0
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
-
-
1
,
7
3
7
,
8
2
1
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
-
-
1
,
7
3
7
,
8
2
1
-
-
-
0.
0
0
%
18
0
-
R
E
S
T
R
I
C
T
E
D
P
R
O
G
R
A
M
S
F
U
N
D
T
o
t
a
l
-
-
1
,
7
3
7
,
8
2
1
23
3
,
7
9
0
23
3
,
7
9
0
23
3
,
7
9
0
0.
0
0
%
51
1
-
C
I
V
I
C
C
E
N
T
E
R
F
U
N
D
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
0
-
P
R
I
V
A
T
E
R
E
F
U
N
D
S
&
R
E
B
A
T
E
S
-
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
34
,
0
7
5
7,
1
8
8
4,9
2
7
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
29
,
1
3
0
(7
,
8
6
6
)
(1
7
,
0
6
9
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
63
,
2
0
6
(6
7
8
)
(1
2
,
1
4
2
)
-
-
-
0.
0
0
%
51
1
-
C
I
V
I
C
C
E
N
T
E
R
F
U
N
D
T
o
t
a
l
63
,
2
0
6
(6
7
8
)
(1
2
,
1
4
2
)
-
-
-
0.
0
0
%
33
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
51
2
-
M
I
S
C
F
F
P
P
R
O
J
E
C
T
S
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
38
4
31
-
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
32
8
(4
4
)
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
71
3
(1
3
)
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
5
1
3
-
T
R
A
N
S
F
E
R
I
N
F
F
P
F
U
N
D
43
,
6
8
5
-
-
-
6
,
9
0
0
,
0
0
0
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
43
,
6
8
5
-
-
-
6
,
9
0
0
,
0
0
0
-
0.
0
0
%
51
2
-
M
I
S
C
F
F
P
P
R
O
J
E
C
T
S
T
o
t
a
l
44
,
3
9
8
(1
3
)
-
-
6
,
9
0
0
,
0
0
0
-
0.
0
0
%
51
3
-
F
A
C
I
L
I
T
I
E
S
F
I
N
A
N
C
I
N
G
P
L
A
N
42
-
L
I
C
E
N
S
E
S
P
E
R
M
I
T
S
42
2
0
6
5
-
P
A
R
K
F
E
E
S
Z
O
N
E
1
10
4
,
5
0
0
10
4
,
5
0
0
-
-
-
-
0.
0
0
%
42
2
0
7
0
-
P
A
R
K
F
E
E
S
Z
O
N
E
2
26
,
1
2
5
51
,
9
9
7
13
8
,
8
0
9
-
-
-
0.
0
0
%
42
2
0
8
0
-
P
A
R
K
F
E
E
S
Z
O
N
E
4
-
-
15
6
,
7
5
0
-
-
-
0.
0
0
%
42
2
1
0
5
-
P
A
R
K
F
E
E
S
Z
O
N
E
9
-
-
-
84
6
,
0
7
6
(2
7
,
9
2
4
)
-
-
1
0
0
.
0
0
%
42
2
1
1
0
-
P
A
R
K
F
E
E
S
Z
O
N
E
1
0
78
,
1
9
7
15
6
,
6
9
8
86
,
5
5
9
90
,
0
0
0
90
,
0
0
0
-
-
1
0
0
.
0
0
%
42
-
L
I
C
E
N
S
E
S
P
E
R
M
I
T
S
T
o
t
a
l
20
8
,
8
2
2
31
3
,
1
9
5
38
2
,
1
1
8
93
6
,
0
7
6
62
,
0
7
6
-
-
1
0
0
.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
35
7
,
8
2
2
26
3
,
8
1
7
34
8
,
7
1
0
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
30
5
,
8
9
8
(2
4
1
,
6
5
0
)
(1
,
2
9
0
,
4
3
8
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
66
3
,
7
1
9
22
,
1
6
7
(9
4
1
,
7
2
8
)
-
-
-
0.
0
0
%
55
-
P
R
O
P
E
R
T
Y
I
N
C
O
M
E
55
1
1
2
0
-
W
N
C
C
P
A
C
I
F
I
C
A
25
8
,
4
2
6
26
3
,
1
8
8
-
-
-
-
0.
0
0
%
55
-
P
R
O
P
E
R
T
Y
I
N
C
O
M
E
T
o
t
a
l
25
8
,
4
2
6
26
3
,
1
8
8
-
-
-
-
0.
0
0
%
56
-
D
O
N
A
T
I
O
N
S
&
C
O
N
T
R
I
B
U
56
1
0
0
5
-
P
R
V
T
D
O
N
A
T
I
O
N
/
C
O
N
T
R
I
B
U
T
N
S
-
-
-
-
-
-
0.
0
0
%
56
1
0
7
5
-
N
E
W
P
O
R
T
U
P
T
O
W
N
P
U
B
L
I
C
B
E
N
E
F
I
T
-
-
11
3
,
2
7
9
-
-
-
0.
0
0
%
56
1
0
8
0
-
V
I
V
A
N
T
E
S
E
N
I
O
R
H
O
U
S
I
N
G
-
3
,
1
5
0
,
0
0
0
-
-
-
-
0.
0
0
%
56
1
0
8
1
-
H
A
R
B
O
R
P
O
I
N
T
E
S
E
N
I
O
R
L
I
V
I
N
G
-
-
75
0
,
0
0
0
-
-
-
0.
0
0
%
56
1
0
8
5
-
N
E
W
P
O
R
T
A
I
R
P
O
R
T
V
I
L
L
A
G
E
D
V
L
P
M
T
-
2
,
0
0
0
,
0
0
0
-
-
-
-
0.
0
0
%
56
-
D
O
N
A
T
I
O
N
S
&
C
O
N
T
R
I
B
U
T
o
t
a
l
-
5
,
1
5
0
,
0
0
0
86
3
,
2
7
9
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
9,
9
1
5
,
4
5
9
8,5
0
0
,
0
0
0
19
,
0
0
0
,
0
0
0
8,
6
0
0
,
0
0
0
9,6
0
0
,
0
0
0
44
4
,
1
4
1
-9
4
.
8
4
%
69
1
5
1
1
-
T
R
A
N
S
F
E
R
I
N
C
I
V
I
C
C
E
N
T
E
R
F
U
N
D
-
1
,
2
2
2
,
8
5
3
-
-
-
-
0.
0
0
%
69
1
5
1
2
-
T
R
A
N
S
F
E
R
I
N
M
I
S
C
F
F
P
P
R
O
J
E
C
T
S
-
14
,
9
8
3
-
-
41
,
2
7
2
-
0.
0
0
%
69
1
5
3
2
-
T
R
A
N
S
F
E
R
I
N
F
I
R
E
S
T
A
T
I
O
N
S
-
9
,
5
0
0
,
0
0
0
-
-
-
-
0.
0
0
%
69
1
5
5
0
-
T
R
A
N
S
F
E
R
I
N
W
E
S
T
N
W
P
T
C
C
-
34
3
,
8
8
4
-
-
-
-
0.
0
0
%
69
1
5
6
1
-
T
R
A
N
S
F
E
R
I
N
S
U
N
S
E
T
R
I
D
G
E
P
R
K
-
10
5
,
8
5
8
-
-
-
-
0.
0
0
%
69
1
5
7
2
-
T
R
A
N
S
F
E
R
I
N
S
T
R
A
T
E
G
I
C
P
L
A
N
-
15
7
,
0
6
6
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
9,
9
1
5
,
4
5
9
19
,
8
4
4
,
6
4
4
19
,
0
0
0
,
0
0
0
8,
6
0
0
,
0
0
0
9,6
4
1
,
2
7
2
44
4
,
1
4
1
-9
4
.
8
4
%
51
3
-
F
A
C
I
L
I
T
I
E
S
F
I
N
A
N
C
I
N
G
P
L
A
N
T
o
t
a
l
11
,
0
4
6
,
4
2
6
25
,
5
9
3
,
1
9
4
19
,
3
0
3
,
6
6
9
9,
5
3
6
,
0
7
6
9,7
0
3
,
3
4
8
44
4
,
1
4
1
-9
5
.
3
4
%
52
1
-
P
O
L
I
C
E
F
A
C
I
L
I
T
Y
N
E
W
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
-
-
-
-
2
4
,
0
9
3
,
4
4
1
-
0.
0
0
%
69
1
0
1
2
-
T
R
A
N
S
F
E
R
I
N
F
U
N
D
0
1
2
-
-
-
-
1
,
4
5
0
,
0
0
0
-
0.
0
0
%
69
1
5
1
3
-
T
R
A
N
S
F
E
R
I
N
F
F
P
F
U
N
D
-
-
-
-
5
,
5
0
6
,
4
6
2
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
-
-
-
-
3
1
,
0
4
9
,
9
0
3
-
0.
0
0
%
52
1
-
P
O
L
I
C
E
F
A
C
I
L
I
T
Y
N
E
W
T
o
t
a
l
-
-
-
-
3
1
,
0
4
9
,
9
0
3
-
0.
0
0
%
53
1
-
J
R
G
U
A
R
D
S
C
A
P
I
T
A
L
P
R
O
J
C
T
S
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
20
1
-
2,7
6
5
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
17
2
(1
2
)
(8
,
1
5
9
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
37
2
(1
2
)
(5
,
3
9
4
)
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
5
1
3
-
T
R
A
N
S
F
E
R
I
N
F
F
P
F
U
N
D
50
,
0
0
0
-
46
9
,
6
3
7
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
50
,
0
0
0
-
46
9
,
6
3
7
-
-
-
0.
0
0
%
53
1
-
J
R
G
U
A
R
D
S
C
A
P
I
T
A
L
P
R
O
J
C
T
S
T
o
t
a
l
50
,
3
7
2
(1
2
)
46
4
,
2
4
3
-
-
-
0.
0
0
%
53
2
-
F
I
R
E
S
T
A
T
I
O
N
S
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
1
3
5
-
R
E
F
N
D
S
&
R
E
B
A
T
E
S
F
R
O
M
G
O
V
T
-
-
-
-
-
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
23
6
,
9
5
6
29
,
7
5
7
32
,
8
7
4
(1
1
,
1
9
2
)
-
-
-
1
0
0
.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
20
2
,
5
7
1
(2
7
,
8
2
4
)
(6
3
,
7
3
4
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
43
9
,
5
2
7
1,
9
3
3
(3
0
,
8
6
0
)
(1
1
,
1
9
2
)
-
-
-
1
0
0
.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
61
2
1
0
0
-
B
O
N
D
P
R
O
C
E
E
D
S
-
7
,
8
6
0
,
0
0
0
-
-
-
-
0.
0
0
%
61
2
1
0
1
-
B
O
N
D
P
R
E
M
I
U
M
-
O
T
H
E
R
F
I
N
S
O
U
R
C
-
1
,
3
7
3
,
9
3
6
-
-
-
-
0.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
T
o
t
a
l
-
9
,
2
3
3
,
9
3
6
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
5
1
3
-
T
R
A
N
S
F
E
R
I
N
F
F
P
F
U
N
D
-
-
-
-
90
0
,
0
0
0
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
-
-
-
-
90
0
,
0
0
0
-
0.
0
0
%
53
2
-
F
I
R
E
S
T
A
T
I
O
N
S
T
o
t
a
l
43
9
,
5
2
7
9,2
3
5
,
8
6
9
(3
0
,
8
6
0
)
(1
1
,
1
9
2
)
90
0
,
0
0
0
-
-
1
0
0
.
0
0
%
34
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
53
4
-
N
E
W
P
O
R
T
U
P
T
O
W
N
U
N
D
E
R
G
R
O
U
N
D
I
N
G
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
65
51
36
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
56
(4
5
)
(1
2
6
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
12
1
6
(9
0
)
-
-
-
0.
0
0
%
53
4
-
N
E
W
P
O
R
T
U
P
T
O
W
N
U
N
D
E
R
G
R
O
U
N
D
I
N
G
T
o
t
a
l
12
1
6
(9
0
)
-
-
-
0.
0
0
%
53
5
-
B
A
L
B
O
A
V
I
L
L
A
G
E
P
A
R
K
I
N
G
M
G
M
T
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
0
-
P
R
I
V
A
T
E
R
E
F
U
N
D
S
&
R
E
B
A
T
E
S
-
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
18
,
7
6
5
18
,
9
5
1
11
,
7
1
7
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
16
,
0
4
2
(1
6
,
8
1
0
)
(3
6
,
8
6
5
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
34
,
8
0
8
2,
1
4
1
(2
5
,
1
4
8
)
-
-
-
0.
0
0
%
55
-
P
R
O
P
E
R
T
Y
I
N
C
O
M
E
55
3
3
2
0
-
B
A
L
B
O
A
B
U
S
I
N
E
S
S
20
7
,
8
5
6
22
9
,
6
8
5
-
-
-
-
0.
0
0
%
55
3
3
7
5
-
W
A
S
H
I
N
G
T
O
N
S
T
R
E
E
T
L
O
T
39
,
6
6
6
36
,
3
9
5
-
-
-
-
0.
0
0
%
55
3
4
9
5
-
P
A
L
M
S
T
R
E
E
T
L
O
T
16
3
,
9
3
2
17
2
,
6
1
5
-
-
-
-
0.
0
0
%
55
3
5
3
5
-
P
A
R
K
I
N
G
M
E
T
E
R
F
E
E
S
(2
5
,
5
9
2
)
(2
8
,
2
4
3
)
-
-
-
-
0.
0
0
%
55
3
5
3
6
-
P
A
Y
B
Y
C
E
L
L
T
R
A
N
S
A
C
T
I
O
N
F
E
E
(4
,
4
6
3
)
(6
,
7
2
0
)
-
-
-
-
0.
0
0
%
55
-
P
R
O
P
E
R
T
Y
I
N
C
O
M
E
T
o
t
a
l
38
1
,
3
9
9
40
3
,
7
3
3
-
-
-
-
0.
0
0
%
53
5
-
B
A
L
B
O
A
V
I
L
L
A
G
E
P
A
R
K
I
N
G
M
G
M
T
T
o
t
a
l
41
6
,
2
0
6
40
5
,
8
7
3
(2
5
,
1
4
8
)
-
-
-
0.
0
0
%
53
6
-
N
E
I
G
H
B
O
R
H
O
O
D
E
N
H
A
N
C
E
M
E
N
T
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
12
3
,
7
4
9
28
,
4
4
2
29
,
7
8
9
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
10
5
,
7
9
2
(2
9
,
4
6
5
)
(9
7
,
8
6
6
)
1,
0
2
3
1,
0
2
3
-
-
1
0
0
.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
22
9
,
5
4
1
(1
,
0
2
3
)
(6
8
,
0
7
7
)
1,
0
2
3
1,
0
2
3
-
-
1
0
0
.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
5,
0
2
5
,
7
2
4
2,5
0
8
,
1
7
6
-
-
1
,
0
0
0
,
0
0
0
-
0.
0
0
%
69
1
0
1
2
-
T
R
A
N
S
F
E
R
I
N
F
U
N
D
0
1
2
-
-
-
-
1
5
,
5
0
0
,
0
0
0
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
5,
0
2
5
,
7
2
4
2,5
0
8
,
1
7
6
-
-
1
6
,
5
0
0
,
0
0
0
-
0.
0
0
%
53
6
-
N
E
I
G
H
B
O
R
H
O
O
D
E
N
H
A
N
C
E
M
E
N
T
T
o
t
a
l
5,
2
5
5
,
2
6
5
2,5
0
7
,
1
5
3
(6
8
,
0
7
7
)
1,
0
2
3
1
6
,
5
0
1
,
0
2
3
-
-
1
0
0
.
0
0
%
55
0
-
W
E
S
T
N
E
W
P
O
R
T
C
O
M
M
U
N
I
T
Y
C
T
R
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
6,7
7
8
29
-
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
5,7
9
4
(4
2
6
)
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
12
,
5
7
2
(3
9
7
)
-
-
-
-
0.
0
0
%
55
0
-
W
E
S
T
N
E
W
P
O
R
T
C
O
M
M
U
N
I
T
Y
C
T
R
T
o
t
a
l
12
,
5
7
2
(3
9
7
)
-
-
-
-
0.
0
0
%
56
1
-
S
U
N
S
E
T
R
I
D
G
E
P
A
R
K
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
0
-
P
R
I
V
A
T
E
R
E
F
U
N
D
S
&
R
E
B
A
T
E
S
-
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
2,1
2
6
10
6
-
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
1,8
1
7
(1
9
9
)
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
3,9
4
3
(9
3
)
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
5
1
3
-
T
R
A
N
S
F
E
R
I
N
F
F
P
F
U
N
D
7,5
1
5
-
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
7,5
1
5
-
-
-
-
-
0.
0
0
%
56
1
-
S
U
N
S
E
T
R
I
D
G
E
P
A
R
K
T
o
t
a
l
11
,
4
5
8
(9
3
)
-
-
-
-
0.
0
0
%
56
2
-
P
A
R
K
S
&
C
O
M
M
U
N
I
T
Y
C
E
N
T
E
R
S
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
1
3
5
-
R
E
F
N
D
S
&
R
E
B
A
T
E
S
F
R
O
M
G
O
V
T
-
-
31
1
-
-
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
31
1
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
83
,
8
2
8
12
8
,
4
2
2
95
,
4
1
8
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
71
,
6
6
3
(1
0
4
,
6
2
7
)
(3
2
3
,
5
5
4
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
15
5
,
4
9
1
23
,
7
9
6
(2
2
8
,
1
3
5
)
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
1
4
1
-
T
R
A
N
S
F
E
R
I
N
B
E
T
F
U
N
D
11
0
,
0
0
0
-
-
-
-
-
0.
0
0
%
69
1
5
1
2
-
T
R
A
N
S
F
E
R
I
N
M
I
S
C
F
F
P
P
R
O
J
E
C
T
S
-
-
-
-
4
,
8
9
9
,
0
0
9
-
0.
0
0
%
69
1
5
1
3
-
T
R
A
N
S
F
E
R
I
N
F
F
P
F
U
N
D
-
6
,
9
0
1
,
2
9
9
4,
0
1
3
,
8
6
2
2,
3
5
0
,
0
0
0
2,8
9
4
,
3
4
5
1,
7
1
1
,
0
4
4
-2
7
.
1
9
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
11
0
,
0
0
0
6,9
0
1
,
2
9
9
4,
0
1
3
,
8
6
2
2,
3
5
0
,
0
0
0
7,7
9
3
,
3
5
4
1,
7
1
1
,
0
4
4
-2
7
.
1
9
%
56
2
-
P
A
R
K
S
&
C
O
M
M
U
N
I
T
Y
C
E
N
T
E
R
S
T
o
t
a
l
26
5
,
4
9
1
6,9
2
5
,
0
9
5
3,
7
8
6
,
0
3
8
2,
3
5
0
,
0
0
0
7,7
9
3
,
3
5
4
1,
7
1
1
,
0
4
4
-2
7
.
1
9
%
57
0
-
P
A
R
K
M
A
I
N
T
E
N
A
N
C
E
F
U
N
D
69
-
T
R
A
N
S
F
E
R
S
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
-
-
-
-
-
1
,
0
0
0
,
0
0
0
0
.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
-
-
-
-
-
1
,
0
0
0
,
0
0
0
0
.
0
0
%
57
0
-
P
A
R
K
M
A
I
N
T
E
N
A
N
C
E
F
U
N
D
T
o
t
a
l
-
-
-
-
-
1
,
0
0
0
,
0
0
0
0
.
0
0
%
57
1
-
F
A
C
I
L
I
T
I
E
S
M
A
I
N
T
E
N
A
N
C
E
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
0
-
P
R
I
V
A
T
E
R
E
F
U
N
D
S
&
R
E
B
A
T
E
S
-
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
72
,
7
2
3
51
,
4
0
3
36
,
6
3
3
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
62
,
1
7
0
(4
5
,
2
6
0
)
(1
2
0
,
7
8
8
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
13
4
,
8
9
3
6,
1
4
2
(8
4
,
1
5
5
)
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
2,
3
0
1
,
3
9
1
1,3
6
6
,
2
5
4
1,
5
0
0
,
0
0
0
2,
5
0
0
,
0
0
0
2,5
0
0
,
0
0
0
2,
5
0
0
,
0
0
0
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
2,
3
0
1
,
3
9
1
1,3
6
6
,
2
5
4
1,
5
0
0
,
0
0
0
2,
5
0
0
,
0
0
0
2,5
0
0
,
0
0
0
2,
5
0
0
,
0
0
0
0.
0
0
%
57
1
-
F
A
C
I
L
I
T
I
E
S
M
A
I
N
T
E
N
A
N
C
E
T
o
t
a
l
2,
4
3
6
,
2
8
4
1,3
7
2
,
3
9
6
1,
4
1
5
,
8
4
5
2,
5
0
0
,
0
0
0
2,5
0
0
,
0
0
0
2,
5
0
0
,
0
0
0
0.
0
0
%
57
2
-
S
T
R
A
T
E
G
I
C
P
L
A
N
N
I
N
G
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
3,0
9
6
50
-
-
-
-
0.
0
0
%
35
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
2,6
4
6
(2
2
3
)
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
5,7
4
2
(1
7
3
)
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
5
1
3
-
T
R
A
N
S
F
E
R
I
N
F
F
P
F
U
N
D
10
9
,
1
9
9
-
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
10
9
,
1
9
9
-
-
-
-
-
0.
0
0
%
57
2
-
S
T
R
A
T
E
G
I
C
P
L
A
N
N
I
N
G
T
o
t
a
l
11
4
,
9
4
1
(1
7
3
)
-
-
-
-
0.
0
0
%
65
8
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
1
7
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
5
-
R
E
V
E
N
U
E
N
.
O
.
C
.
2,1
6
6
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
2,1
6
6
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
30
,
7
5
8
10
,
4
7
0
1,8
9
4
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
26
,
2
2
0
(1
0
,
0
1
0
)
(4
,
1
8
7
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
56
,
9
7
8
45
9
(2
,
2
9
4
)
-
-
-
0.
0
0
%
65
8
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
1
7
T
o
t
a
l
59
,
1
4
4
45
9
(2
,
2
9
4
)
-
-
-
0.
0
0
%
65
9
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
1
6
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
5
-
R
E
V
E
N
U
E
N
.
O
.
C
.
-
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
17
,
2
8
3
2,
1
1
4
84
6
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
1,3
8
2
(1
,
7
4
3
)
(2
,
3
0
7
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
18
,
6
6
5
37
1
(1
,
4
6
1
)
-
-
-
0.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
61
2
0
0
0
-
P
R
E
P
A
I
D
C
O
N
T
R
I
B
U
T
I
O
N
S
-
-
-
-
-
-
0.
0
0
%
61
2
1
0
0
-
B
O
N
D
P
R
O
C
E
E
D
S
1,
5
7
5
,
0
0
0
-
-
-
-
-
0.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
T
o
t
a
l
1,
5
7
5
,
0
0
0
-
-
-
-
-
0.
0
0
%
65
9
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
1
6
T
o
t
a
l
1,
5
9
3
,
6
6
5
37
1
(1
,
4
6
1
)
-
-
-
0.
0
0
%
66
0
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
1
1
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
5
-
R
E
V
E
N
U
E
N
.
O
.
C
.
-
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
7,4
3
6
12
,
1
0
7
4,8
7
5
(3
)
-
-
-
1
0
0
.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
6,3
5
7
(1
0
,
5
1
2
)
(1
3
,
3
1
9
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
13
,
7
9
3
1,
5
9
5
(8
,
4
4
4
)
(3
)
-
-
-
1
0
0
.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
61
2
0
0
0
-
P
R
E
P
A
I
D
C
O
N
T
R
I
B
U
T
I
O
N
S
55
6
,
7
0
7
-
-
-
-
-
0.
0
0
%
61
2
1
0
0
-
B
O
N
D
P
R
O
C
E
E
D
S
2,
4
1
2
,
0
0
0
-
-
-
-
-
0.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
T
o
t
a
l
2,
9
6
8
,
7
0
7
-
-
-
-
-
0.
0
0
%
66
0
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
1
1
T
o
t
a
l
2,
9
8
2
,
4
9
9
1,
5
9
5
(8
,
4
4
4
)
(3
)
-
-
-
1
0
0
.
0
0
%
66
1
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
1
6
B
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
5
-
R
E
V
E
N
U
E
N
.
O
.
C
.
-
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
12
,
9
4
9
3,
5
4
5
2,2
5
0
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
3,5
8
8
(3
,
0
8
0
)
(7
,
5
6
8
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
16
,
5
3
7
46
5
(5
,
3
1
7
)
-
-
-
0.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
61
2
0
0
0
-
P
R
E
P
A
I
D
C
O
N
T
R
I
B
U
T
I
O
N
S
-
-
-
-
-
-
0.
0
0
%
61
2
1
0
0
-
B
O
N
D
P
R
O
C
E
E
D
S
66
5
,
0
0
0
-
-
-
-
-
0.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
T
o
t
a
l
66
5
,
0
0
0
-
-
-
-
-
0.
0
0
%
66
1
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
1
6
B
T
o
t
a
l
68
1
,
5
3
7
46
5
(5
,
3
1
7
)
-
-
-
0.
0
0
%
66
3
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
1
3
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
0
-
P
R
I
V
A
T
E
R
E
F
U
N
D
S
&
R
E
B
A
T
E
S
-
-
49
,
9
4
9
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
49
,
9
4
9
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
2,2
7
0
6,
4
7
7
11
,
2
7
2
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
1,9
4
1
(6
,
2
7
5
)
(2
4
,
1
4
9
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
4,2
1
0
20
2
(1
2
,
8
7
7
)
-
-
-
0.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
61
2
0
0
0
-
P
R
E
P
A
I
D
C
O
N
T
R
I
B
U
T
I
O
N
S
26
,
6
0
6
94
2
,
1
9
4
-
-
-
-
0.
0
0
%
61
2
1
0
0
-
B
O
N
D
P
R
O
C
E
E
D
S
-
-
4
,
5
6
5
,
0
0
0
5,
9
1
9
,
5
0
4
7,2
7
4
,
0
0
8
-
-
1
0
0
.
0
0
%
61
2
1
0
1
-
B
O
N
D
P
R
E
M
I
U
M
-
O
T
H
E
R
F
I
N
S
O
U
R
C
-
-
9,2
9
9
-
-
-
0.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
T
o
t
a
l
26
,
6
0
6
94
2
,
1
9
4
4,
5
7
4
,
2
9
9
5,
9
1
9
,
5
0
4
7,2
7
4
,
0
0
8
-
-
1
0
0
.
0
0
%
66
3
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
1
3
T
o
t
a
l
30
,
8
1
7
94
2
,
3
9
6
4,
6
1
1
,
3
7
0
5,
9
1
9
,
5
0
4
7,2
7
4
,
0
0
8
-
-
1
0
0
.
0
0
%
66
4
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
1
4
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
55
,
7
8
3
-
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
55
,
7
8
3
-
-
-
-
-
0.
0
0
%
66
4
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
1
4
T
o
t
a
l
55
,
7
8
3
-
-
-
-
-
0.
0
0
%
66
5
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
1
4
B
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
33
,
0
2
1
-
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
33
,
0
2
1
-
-
-
-
-
0.
0
0
%
66
5
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
1
4
B
T
o
t
a
l
33
,
0
2
1
-
-
-
-
-
0.
0
0
%
66
9
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
2
0
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
-
56
5
1,6
8
8
-
-
-
0.
0
0
%
36
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
-
(4
8
6
)
(5
,
5
8
8
)
48
6
48
6
-
-
1
0
0
.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
-
79
(3
,
9
0
0
)
48
6
48
6
-
-
1
0
0
.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
61
2
0
0
0
-
P
R
E
P
A
I
D
C
O
N
T
R
I
B
U
T
I
O
N
S
-
31
,
6
7
7
(3
1
,
6
7
7
)
(3
1
,
6
7
7
)
31
,
6
7
7
-
-
1
0
0
.
0
0
%
61
2
1
0
0
-
B
O
N
D
P
R
O
C
E
E
D
S
-
-
-
-
2
,
6
2
0
,
2
5
0
-
0.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
T
o
t
a
l
-
31
,
6
7
7
(3
1
,
6
7
7
)
(3
1
,
6
7
7
)
2,6
5
1
,
9
2
7
-
-
1
0
0
.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
-
26
5
,
0
0
0
37
,
5
0
0
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
-
26
5
,
0
0
0
37
,
5
0
0
-
-
-
0.
0
0
%
66
9
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
2
0
T
o
t
a
l
-
29
6
,
7
5
5
1,9
2
3
(3
1
,
1
9
1
)
2,6
5
2
,
4
1
3
-
-
1
0
0
.
0
0
%
67
5
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
2
4
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
-
45
4
33
,
1
3
0
(4
5
4
)
(3
3
,
1
3
0
)
-
-
1
0
0
.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
-
(4
0
1
)
(1
3
6
,
0
1
4
)
40
1
16
9
,
5
4
4
-
-
1
0
0
.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
-
53
(
1
0
2
,
8
8
4
)
(5
3
)
13
6
,
4
1
5
-
-
1
0
0
.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
61
2
0
0
0
-
P
R
E
P
A
I
D
C
O
N
T
R
I
B
U
T
I
O
N
S
-
-
3
,
5
4
3
,
9
7
2
-
-
-
0.
0
0
%
61
2
1
0
0
-
B
O
N
D
P
R
O
C
E
E
D
S
-
-
-
-
3
2
,
7
9
3
,
8
4
5
-
0.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
T
o
t
a
l
-
-
3
,
5
4
3
,
9
7
2
-
3
2
,
7
9
3
,
8
4
5
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
-
13
5
,
0
0
0
79
2
,
8
0
0
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
-
13
5
,
0
0
0
79
2
,
8
0
0
-
-
-
0.
0
0
%
67
5
-
A
S
S
E
S
S
M
E
N
T
D
I
S
T
#
1
2
4
T
o
t
a
l
-
13
5
,
0
5
3
4,
2
3
3
,
8
8
8
(5
3
)
3
2
,
9
3
0
,
2
6
0
-
-
1
0
0
.
0
0
%
70
1
-
W
A
T
E
R
E
N
T
E
R
P
R
I
S
E
F
U
N
D
42
-
L
I
C
E
N
S
E
S
P
E
R
M
I
T
S
42
2
0
3
0
-
N
B
D
I
V
I
D
E
N
D
P
R
O
G
R
A
M
-
-
-
-
-
-
0.
0
0
%
42
-
L
I
C
E
N
S
E
S
P
E
R
M
I
T
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
0
8
5
-
E
P
A
G
R
A
N
T
-
-
-
-
-
-
0.
0
0
%
43
1
1
3
5
-
R
E
F
N
D
S
&
R
E
B
A
T
E
S
F
R
O
M
G
O
V
T
-
-
6,1
6
1
-
-
-
0.
0
0
%
43
1
5
0
5
-
L
B
C
W
D
R
E
I
M
B
U
R
S
E
M
E
N
T
24
9
,
3
3
5
99
,
8
6
3
-
50
,
0
0
0
50
,
0
0
0
50
,
0
0
0
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
24
9
,
3
3
5
99
,
8
6
3
6,1
6
1
50
,
0
0
0
50
,
0
0
0
50
,
0
0
0
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
3
5
-
S
A
L
E
O
F
M
A
P
S
&
P
U
B
-
-
-
-
-
-
0.
0
0
%
51
1
0
4
0
-
D
A
M
A
G
E
T
O
C
I
T
Y
P
R
O
P
E
R
T
Y
7,3
7
7
75
,
2
1
6
22
,
4
0
1
20
,
0
0
0
20
,
0
0
0
20
,
0
0
0
0.
0
0
%
51
1
0
5
5
-
R
E
V
E
N
U
E
N
.
O
.
C
.
12
1
,
6
4
7
57
,
2
6
4
59
,
9
0
6
50
,
0
0
0
50
,
0
0
0
50
,
0
0
0
0.
0
0
%
51
1
0
7
5
-
B
A
D
D
E
B
T
(8
6
,
6
7
6
)
(8
6
,
4
5
7
)
(1
0
3
,
3
3
2
)
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
42
,
3
4
7
46
,
0
2
3
(2
1
,
0
2
4
)
70
,
0
0
0
70
,
0
0
0
70
,
0
0
0
0.
0
0
%
52
-
S
E
R
V
I
C
E
F
E
E
S
&
C
H
A
R
G
52
1
0
2
0
-
W
I
T
N
E
S
S
F
E
E
S
/
S
U
B
P
O
E
N
A
-
-
-
-
-
-
0.
0
0
%
52
1
3
6
0
-
W
A
T
E
R
E
S
T
A
B
L
I
S
H
M
E
N
T
F
E
E
-
21
6
,
4
7
9
30
4
,
3
8
4
20
0
,
0
0
0
20
0
,
0
0
0
20
0
,
0
0
0
0.
0
0
%
52
1
5
0
5
-
S
A
L
E
O
F
W
A
T
E
R
C
I
T
Y
68
4
,
7
5
9
95
0
,
8
5
6
98
6
,
2
8
8
1,
0
0
0
,
0
0
0
1,0
0
0
,
0
0
0
1,
1
0
0
,
0
0
0
10
.
0
0
%
52
1
5
1
0
-
S
A
L
E
O
F
W
A
T
E
R
R
E
C
L
A
I
M
E
D
43
3
,
1
9
4
49
5
,
4
3
0
50
1
,
8
4
8
47
5
,
0
0
0
47
5
,
0
0
0
47
5
,
0
0
0
0.
0
0
%
52
1
5
1
5
-
S
A
L
E
O
F
W
A
T
E
R
P
O
T
A
B
L
E
16
,
2
3
8
,
3
5
9
18
,
5
3
5
,
6
1
5
19
,
1
4
4
,
8
9
9
19
,
2
0
0
,
0
0
0
19
,
2
0
0
,
0
0
0
19
,
9
5
0
,
0
0
0
3.
9
1
%
52
1
5
1
6
-
C
C
F
E
E
S
S
A
L
E
O
F
W
A
T
E
R
P
O
T
A
B
L
E
(3
3
0
,
0
3
8
)
(3
5
7
,
0
1
1
)
(4
0
8
,
7
1
4
)
(4
0
0
,
0
0
0
)
(4
0
0
,
0
0
0
)
(4
0
0
,
0
0
0
)
0.
0
0
%
52
1
5
2
0
-
W
A
T
E
R
S
E
R
V
I
C
E
S
9,
1
2
8
,
9
5
7
10
,
1
1
8
,
1
3
6
10
,
9
7
9
,
0
6
4
11
,
5
2
5
,
0
0
0
11
,
5
2
5
,
0
0
0
12
,
5
0
0
,
0
0
0
8.
4
6
%
52
1
5
2
5
-
M
E
T
E
R
T
U
R
N
O
N
C
H
A
R
G
E
S
23
,
7
1
1
-
9,5
4
0
20
,
0
0
0
20
,
0
0
0
20
,
0
0
0
0.
0
0
%
52
1
5
3
0
-
W
A
T
E
R
S
E
R
V
I
C
E
F
I
R
E
P
R
O
T
E
C
T
I
O
N
16
3
,
6
6
8
19
4
,
5
8
3
21
0
,
6
7
1
21
0
,
0
0
0
21
0
,
0
0
0
22
5
,
0
0
0
7.
1
4
%
52
1
5
3
5
-
C
O
N
N
E
C
T
I
O
N
C
H
A
R
G
E
S
20
9
,
7
7
6
14
7
,
5
7
6
17
1
,
4
1
2
15
0
,
0
0
0
15
0
,
0
0
0
15
0
,
0
0
0
0.
0
0
%
52
1
5
4
0
-
W
A
T
E
R
U
S
E
C
O
N
S
T
R
U
C
T
I
O
N
14
,
6
6
9
11
,
6
6
3
7,5
6
3
10
,
0
0
0
10
,
0
0
0
10
,
0
0
0
0.
0
0
%
52
1
5
4
5
-
W
A
T
E
R
S
E
R
V
I
C
E
S
M
U
L
T
I
U
N
I
T
77
,
2
6
0
0
-
-
-
-
0.
0
0
%
52
-
S
E
R
V
I
C
E
F
E
E
S
&
C
H
A
R
G
T
o
t
a
l
26
,
6
4
4
,
3
1
4
30
,
3
1
3
,
3
2
7
31
,
9
0
6
,
9
5
5
32
,
3
9
0
,
0
0
0
32
,
3
9
0
,
0
0
0
34
,
2
3
0
,
0
0
0
5.
6
8
%
53
-
F
I
N
E
S
&
P
E
N
A
L
T
I
E
S
53
1
0
0
1
-
C
O
L
L
E
C
T
I
O
N
S
3,7
8
6
12
6
20
,
4
8
5
-
-
10
,
0
0
0
0.
0
0
%
53
1
0
0
2
-
C
O
L
L
E
C
T
I
O
N
S
S
E
R
V
I
C
E
F
E
E
(6
7
4
)
(2
3
)
(3
,
7
4
6
)
-
-
(2
,
0
0
0
)
0.
0
0
%
53
1
0
6
0
-
D
E
L
I
N
Q
U
E
N
C
Y
P
E
N
A
L
T
Y
15
4
,
5
6
1
17
4
,
7
6
0
20
0
,
1
7
5
15
0
,
0
0
0
15
0
,
0
0
0
17
5
,
0
0
0
16
.
6
7
%
53
1
0
7
0
-
A
D
M
I
N
I
S
T
R
A
T
I
V
E
C
I
T
A
T
I
O
N
F
I
N
E
S
31
6
43
7
15
8
-
-
-
0.
0
0
%
53
1
0
7
1
-
A
D
M
I
N
C
I
T
E
C
O
L
L
E
C
T
I
O
N
S
V
C
F
E
E
(2
2
4
)
(1
0
1
)
(3
6
)
-
-
-
0.
0
0
%
53
-
F
I
N
E
S
&
P
E
N
A
L
T
I
E
S
T
o
t
a
l
15
7
,
7
6
4
17
5
,
2
0
0
21
7
,
0
3
5
15
0
,
0
0
0
15
0
,
0
0
0
18
3
,
0
0
0
22
.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
41
2
,
5
8
2
23
5
,
1
7
2
17
1
,
1
4
0
34
1
,
3
4
9
34
1
,
3
4
9
17
5
,
0
0
0
-4
8
.
7
3
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
35
2
,
7
1
2
(2
1
7
,
0
8
8
)
(6
2
3
,
1
8
9
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
76
5
,
2
9
4
18
,
0
8
4
(4
5
2
,
0
4
8
)
34
1
,
3
4
9
34
1
,
3
4
9
17
5
,
0
0
0
-4
8
.
7
3
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
61
1
0
0
0
-
P
R
O
C
E
E
D
S
S
A
L
E
O
F
E
Q
U
I
P
-
-
-
-
-
-
0.
0
0
%
61
1
0
2
5
-
S
A
L
E
O
F
S
C
R
A
P
M
A
T
E
R
I
A
L
S
6,6
6
7
10
5
,
3
1
3
11
1
,
7
0
4
75
,
0
0
0
75
,
0
0
0
20
,
0
0
0
-7
3
.
3
3
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
T
o
t
a
l
6,6
6
7
10
5
,
3
1
3
11
1
,
7
0
4
75
,
0
0
0
75
,
0
0
0
20
,
0
0
0
-7
3
.
3
3
%
70
1
-
W
A
T
E
R
E
N
T
E
R
P
R
I
S
E
F
U
N
D
T
o
t
a
l
27
,
8
6
5
,
7
2
2
30
,
7
5
7
,
8
1
0
31
,
7
6
8
,
7
8
3
33
,
0
7
6
,
3
4
9
33
,
0
7
6
,
3
4
9
34
,
7
2
8
,
0
0
0
4.
9
9
%
70
2
-
W
A
T
E
R
C
A
P
I
T
A
L
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
2
3
0
-
F
E
D
H
W
Y
B
R
I
D
G
E
P
R
G
M
(
H
B
P
)
-
-
-
-
-
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
24
0
,
8
9
1
24
4
,
9
2
0
13
8
,
8
2
8
12
0
,
6
6
9
12
0
,
6
6
9
12
0
,
6
6
9
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
20
5
,
9
3
5
(2
1
1
,
2
9
8
)
(4
3
9
,
5
3
7
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
44
6
,
8
2
6
33
,
6
2
1
(3
0
0
,
7
0
9
)
12
0
,
6
6
9
12
0
,
6
6
9
12
0
,
6
6
9
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
1
3
5
-
T
R
A
N
S
F
E
R
I
N
C
O
N
T
R
I
B
U
T
I
O
N
F
U
N
D
-
-
-
-
-
-
0.
0
0
%
37
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
69
2
7
0
1
-
I
N
T
R
A
F
N
D
X
F
R
F
R
M
W
A
T
E
R
E
N
T
F
N
D
7,
2
0
0
,
0
0
0
10
,
9
5
6
,
6
7
0
-
3
,
6
3
7
,
8
4
3
5,6
3
6
,
9
4
3
3,
6
3
7
,
8
4
3
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
7,
2
0
0
,
0
0
0
10
,
9
5
6
,
6
7
0
-
3
,
6
3
7
,
8
4
3
5,6
3
6
,
9
4
3
3,
6
3
7
,
8
4
3
0.
0
0
%
70
2
-
W
A
T
E
R
C
A
P
I
T
A
L
F
U
N
D
T
o
t
a
l
7,
6
4
6
,
8
2
6
10
,
9
9
0
,
2
9
1
(3
0
0
,
7
0
9
)
3,
7
5
8
,
5
1
2
5,7
5
7
,
6
1
2
3,
7
5
8
,
5
1
2
0.
0
0
%
71
1
-
W
A
S
T
E
W
A
T
E
R
E
N
T
E
R
P
R
I
S
E
F
U
N
D
42
-
L
I
C
E
N
S
E
S
P
E
R
M
I
T
S
42
2
0
3
0
-
N
B
D
I
V
I
D
E
N
D
P
R
O
G
R
A
M
-
-
-
-
-
-
0.
0
0
%
42
-
L
I
C
E
N
S
E
S
P
E
R
M
I
T
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
4
0
-
D
A
M
A
G
E
T
O
C
I
T
Y
P
R
O
P
E
R
T
Y
3,2
5
7
1,
1
9
9
6,4
7
8
1,
5
0
0
1,
5
0
0
1,0
0
0
-3
3
.
3
3
%
51
1
0
5
5
-
R
E
V
E
N
U
E
N
.
O
.
C
.
14
,
9
6
0
15
,
6
0
1
19
,
7
2
8
15
,
0
0
0
15
,
0
0
0
15
,
0
0
0
0.
0
0
%
51
1
0
7
5
-
B
A
D
D
E
B
T
19
,
2
5
3
(1
9
,
2
6
3
)
(1
9
,
8
5
6
)
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
37
,
4
7
0
(2
,
4
6
3
)
6,3
4
9
16
,
5
0
0
16
,
5
0
0
16
,
0
0
0
-3
.
0
3
%
52
-
S
E
R
V
I
C
E
F
E
E
S
&
C
H
A
R
G
52
1
5
6
0
-
S
E
W
E
R
U
S
E
1,
8
5
7
,
6
0
4
2,1
4
9
,
3
1
1
2,
2
5
0
,
8
2
1
2,
3
5
0
,
0
0
0
2,3
5
0
,
0
0
0
2,
1
0
0
,
0
0
0
-1
0
.
6
4
%
52
1
5
6
5
-
S
E
W
E
R
S
E
R
V
I
C
E
S
2,
0
8
8
,
7
2
3
2,2
9
1
,
7
6
2
2,
4
0
7
,
1
8
8
2,
4
0
0
,
0
0
0
2,4
0
0
,
0
0
0
2,
4
0
0
,
0
0
0
0.
0
0
%
52
1
5
7
0
-
S
E
W
E
R
S
E
R
V
I
C
E
S
M
U
L
T
I
U
N
I
T
(3
2
0
)
-
-
-
-
-
0.
0
0
%
52
1
5
7
5
-
S
E
W
E
R
C
O
N
N
E
C
T
I
O
N
F
E
E
S
15
,
3
3
7
37
,
6
4
1
24
,
4
0
2
20
,
0
0
0
20
,
0
0
0
10
,
0
0
0
-5
0
.
0
0
%
52
1
5
8
5
-
S
E
W
E
R
S
E
R
V
I
C
E
F
E
E
S
82
,
6
1
8
10
7
,
7
9
8
97
,
0
5
4
10
5
,
0
0
0
10
5
,
0
0
0
15
0
,
0
0
0
42
.
8
6
%
52
-
S
E
R
V
I
C
E
F
E
E
S
&
C
H
A
R
G
T
o
t
a
l
4,
0
4
3
,
9
6
1
4,5
8
6
,
5
1
2
4,
7
7
9
,
4
6
6
4,
8
7
5
,
0
0
0
4,8
7
5
,
0
0
0
4,
6
6
0
,
0
0
0
-4
.
4
1
%
53
-
F
I
N
E
S
&
P
E
N
A
L
T
I
E
S
53
1
0
0
1
-
C
O
L
L
E
C
T
I
O
N
S
52
5
1,
2
4
9
3,8
3
0
50
0
50
0
50
0
0.
0
0
%
53
1
0
0
2
-
C
O
L
L
E
C
T
I
O
N
S
S
E
R
V
I
C
E
F
E
E
(9
3
)
(2
2
5
)
(6
9
9
)
(1
0
0
)
(1
0
0
)
(1
0
0
)
0.
0
0
%
53
1
0
6
0
-
D
E
L
I
N
Q
U
E
N
C
Y
P
E
N
A
L
T
Y
28
,
9
5
4
33
,
1
1
3
36
,
3
0
4
40
,
0
0
0
40
,
0
0
0
40
,
0
0
0
0.
0
0
%
53
-
F
I
N
E
S
&
P
E
N
A
L
T
I
E
S
T
o
t
a
l
29
,
3
8
5
34
,
1
3
7
39
,
4
3
4
40
,
4
0
0
40
,
4
0
0
40
,
4
0
0
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
38
,
6
6
6
12
,
3
1
8
11
,
0
1
7
16
,
5
0
5
16
,
5
0
5
11
,
0
0
0
-3
3
.
3
6
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
33
,
0
5
5
(1
1
,
7
6
4
)
(4
3
,
3
9
5
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
71
,
7
2
1
55
4
(3
2
,
3
7
8
)
16
,
5
0
5
16
,
5
0
5
11
,
0
0
0
-3
3
.
3
6
%
71
1
-
W
A
S
T
E
W
A
T
E
R
E
N
T
E
R
P
R
I
S
E
F
U
N
D
T
o
t
a
l
4,
1
8
2
,
5
3
7
4,6
1
8
,
7
4
0
4,
7
9
2
,
8
7
1
4,
9
4
8
,
4
0
5
4,9
4
8
,
4
0
5
4,
7
2
7
,
4
0
0
-4
.
4
7
%
71
2
-
W
A
S
T
E
W
A
T
E
R
C
A
P
I
T
A
L
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
0
7
5
-
O
C
S
A
N
I
T
A
T
I
O
N
D
S
T
C
O
N
T
R
I
B
-
-
-
-
-
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
39
,
9
6
0
32
,
8
8
5
24
,
2
3
3
13
,
4
2
1
13
,
4
2
1
13
,
4
2
1
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
34
,
1
6
2
(2
9
,
6
4
9
)
(8
3
,
9
7
3
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
74
,
1
2
2
3,
2
3
5
(5
9
,
7
4
0
)
13
,
4
2
1
13
,
4
2
1
13
,
4
2
1
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
2
7
1
1
-
I
N
T
R
A
F
U
N
D
X
F
R
F
R
M
S
E
W
E
R
E
N
T
F
D
1,
0
0
0
,
0
0
0
1,0
0
0
,
0
0
0
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
1,
0
0
0
,
0
0
0
1,0
0
0
,
0
0
0
-
-
-
-
0.
0
0
%
71
2
-
W
A
S
T
E
W
A
T
E
R
C
A
P
I
T
A
L
F
U
N
D
T
o
t
a
l
1,
0
7
4
,
1
2
2
1,0
0
3
,
2
3
5
(5
9
,
7
4
0
)
13
,
4
2
1
13
,
4
2
1
13
,
4
2
1
0.
0
0
%
74
8
-
M
I
S
C
E
L
L
A
N
E
O
U
S
I
N
S
U
R
A
N
C
E
F
U
N
D
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
52
1
2
9
7
-
O
T
H
E
R
I
N
S
U
R
A
N
C
E
P
R
E
M
I
U
M
-
-
-
2
,
5
5
1
,
6
6
6
2,5
5
1
,
6
6
6
3,
0
2
4
,
8
6
2
18
.
5
4
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
2
,
5
5
1
,
6
6
6
2,5
5
1
,
6
6
6
3,
0
2
4
,
8
6
2
18
.
5
4
%
74
8
-
M
I
S
C
E
L
L
A
N
E
O
U
S
I
N
S
U
R
A
N
C
E
F
U
N
D
T
o
t
a
l
-
-
-
2
,
5
5
1
,
6
6
6
2,5
5
1
,
6
6
6
3,
0
2
4
,
8
6
2
18
.
5
4
%
74
9
-
U
N
I
N
S
U
R
E
D
C
L
A
I
M
S
F
U
N
D
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
0
-
P
R
I
V
A
T
E
R
E
F
U
N
D
S
&
R
E
B
A
T
E
S
-
73
4
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
-
73
4
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
86
,
0
5
2
38
,
3
6
1
31
,
2
8
3
47
,
4
8
8
47
,
4
8
8
47
,
4
8
8
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
73
,
5
6
5
(3
7
,
7
1
3
)
(1
1
4
,
5
7
2
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
15
9
,
6
1
7
64
8
(8
3
,
2
9
0
)
47
,
4
8
8
47
,
4
8
8
47
,
4
8
8
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
52
1
2
9
6
-
U
N
I
N
S
U
R
E
D
C
L
A
I
M
S
P
R
E
M
I
U
M
1,
5
0
0
,
0
0
0
2,0
4
0
,
0
0
0
2,
6
7
0
,
0
0
0
33
1
,
0
8
3
33
1
,
0
8
3
31
1
,
2
9
2
-5
.
9
8
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
1,
5
0
0
,
0
0
0
2,0
4
0
,
0
0
0
2,
6
7
0
,
0
0
0
33
1
,
0
8
3
33
1
,
0
8
3
31
1
,
2
9
2
-5
.
9
8
%
74
9
-
U
N
I
N
S
U
R
E
D
C
L
A
I
M
S
F
U
N
D
T
o
t
a
l
1,
6
5
9
,
6
1
7
2,0
4
1
,
3
8
2
2,
5
8
6
,
7
1
0
37
8
,
5
7
0
37
8
,
5
7
0
35
8
,
7
7
9
-5
.
2
3
%
75
0
-
W
O
R
K
E
R
S
C
O
M
P
E
N
S
A
T
I
O
N
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
1
3
5
-
R
E
F
N
D
S
&
R
E
B
A
T
E
S
F
R
O
M
G
O
V
T
-
-
-
-
-
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
0
-
P
R
I
V
A
T
E
R
E
F
U
N
D
S
&
R
E
B
A
T
E
S
10
1
,
2
2
6
22
,
4
0
0
19
,
5
1
5
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
10
1
,
2
2
6
22
,
4
0
0
19
,
5
1
5
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
43
6
,
8
6
2
33
0
,
4
4
9
24
7
,
4
5
4
43
9
,
0
0
7
43
9
,
0
0
7
43
9
,
0
0
7
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
37
3
,
4
6
9
(2
9
7
,
0
5
7
)
(8
6
3
,
0
1
4
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
81
0
,
3
3
1
33
,
3
9
2
(6
1
5
,
5
6
0
)
43
9
,
0
0
7
43
9
,
0
0
7
43
9
,
0
0
7
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
52
1
2
9
0
-
W
O
R
K
E
R
S
C
O
M
P
P
R
E
M
I
U
M
4,
6
0
9
,
9
9
7
4,4
4
8
,
0
0
0
2,
8
7
9
,
0
0
0
4,
2
2
5
,
0
8
9
4,2
2
5
,
0
8
9
4,
5
7
0
,
0
0
0
8.
1
6
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
4,
6
0
9
,
9
9
7
4,4
4
8
,
0
0
0
2,
8
7
9
,
0
0
0
4,
2
2
5
,
0
8
9
4,2
2
5
,
0
8
9
4,
5
7
0
,
0
0
0
8.
1
6
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
1,
0
0
0
,
0
0
0
-
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
1,
0
0
0
,
0
0
0
-
-
-
-
-
0.
0
0
%
75
0
-
W
O
R
K
E
R
S
C
O
M
P
E
N
S
A
T
I
O
N
F
U
N
D
T
o
t
a
l
6,
5
2
1
,
5
5
4
4,5
0
3
,
7
9
2
2,
2
8
2
,
9
5
6
4,
6
6
4
,
0
9
6
4,6
6
4
,
0
9
6
5,
0
0
9
,
0
0
7
7.
4
0
%
75
1
-
G
E
N
E
R
A
L
L
I
A
B
I
L
I
T
Y
I
N
S
F
U
N
D
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
0
-
P
R
I
V
A
T
E
R
E
F
U
N
D
S
&
R
E
B
A
T
E
S
1,
2
4
6
,
7
9
7
29
8
,
3
7
0
44
0
,
1
9
1
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
1,
2
4
6
,
7
9
7
29
8
,
3
7
0
44
0
,
1
9
1
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
15
8
,
2
2
0
15
0
,
3
7
7
12
4
,
1
3
3
15
3
,
8
0
5
15
3
,
8
0
5
15
3
,
8
0
5
0.
0
0
%
38
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
13
5
,
2
6
1
(1
3
5
,
8
9
8
)
(4
5
5
,
2
8
4
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
29
3
,
4
8
1
14
,
4
7
9
(3
3
1
,
1
5
1
)
15
3
,
8
0
5
15
3
,
8
0
5
15
3
,
8
0
5
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
52
1
2
9
5
-
G
E
N
E
R
A
L
L
I
A
B
P
R
E
M
I
U
M
5,
1
1
5
,
0
0
0
4,7
3
7
,
0
0
0
3,
4
1
2
,
0
0
0
6,
2
4
8
,
8
0
8
6,2
4
8
,
8
0
8
5,
9
1
4
,
7
7
0
-5
.
3
5
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
5,
1
1
5
,
0
0
0
4,7
3
7
,
0
0
0
3,
4
1
2
,
0
0
0
6,
2
4
8
,
8
0
8
6,2
4
8
,
8
0
8
5,
9
1
4
,
7
7
0
-5
.
3
5
%
75
1
-
G
E
N
E
R
A
L
L
I
A
B
I
L
I
T
Y
I
N
S
F
U
N
D
T
o
t
a
l
6,
6
5
5
,
2
7
8
5,0
4
9
,
8
4
9
3,
5
2
1
,
0
3
9
6,
4
0
2
,
6
1
3
6,4
0
2
,
6
1
3
6,
0
6
8
,
5
7
5
-5
.
2
2
%
75
2
-
E
Q
U
I
P
M
E
N
T
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
1
3
5
-
R
E
F
N
D
S
&
R
E
B
A
T
E
S
F
R
O
M
G
O
V
T
30
,
0
0
0
-
-
-
-
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
30
,
0
0
0
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
4
0
-
D
A
M
A
G
E
T
O
C
I
T
Y
P
R
O
P
E
R
T
Y
15
,
7
2
6
89
9
8,8
4
0
-
-
-
0.
0
0
%
51
1
0
5
0
-
P
R
I
V
A
T
E
R
E
F
U
N
D
S
&
R
E
B
A
T
E
S
10
3
40
7
57
7
-
-
-
0.
0
0
%
51
1
0
5
5
-
R
E
V
E
N
U
E
N
.
O
.
C
.
-
40
0
52
-
-
-
0.
0
0
%
51
1
0
7
5
-
B
A
D
D
E
B
T
(8
8
2
)
(9
,
4
2
6
)
(8
9
9
)
(7
,
9
1
5
)
(7
,
9
1
5
)
(7
,
9
1
5
)
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
14
,
9
4
7
(7
,
7
1
9
)
8,5
7
0
(7
,
9
1
5
)
(7
,
9
1
5
)
(7
,
9
1
5
)
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
18
3
,
8
0
0
10
6
,
7
5
9
74
,
0
8
5
58
,
1
4
6
58
,
1
4
6
58
,
1
4
6
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
15
7
,
1
2
9
(9
6
,
0
8
7
)
(2
6
6
,
1
2
5
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
34
0
,
9
2
9
10
,
6
7
2
(1
9
2
,
0
4
0
)
58
,
1
4
6
58
,
1
4
6
58
,
1
4
6
0.
0
0
%
55
-
P
R
O
P
E
R
T
Y
I
N
C
O
M
E
55
1
5
5
0
-
C
N
G
R
O
Y
A
L
T
I
E
S
8,2
6
2
5,
1
3
8
9,5
2
3
9,
0
0
0
9,
0
0
0
9,0
0
0
0.
0
0
%
55
-
P
R
O
P
E
R
T
Y
I
N
C
O
M
E
T
o
t
a
l
8,2
6
2
5,
1
3
8
9,5
2
3
9,
0
0
0
9,
0
0
0
9,0
0
0
0.
0
0
%
56
-
D
O
N
A
T
I
O
N
S
&
C
O
N
T
R
I
B
U
56
1
0
0
5
-
P
R
V
T
D
O
N
A
T
I
O
N
/
C
O
N
T
R
I
B
U
T
N
S
-
-
-
-
-
-
0.
0
0
%
56
1
0
8
1
-
H
A
R
B
O
R
P
O
I
N
T
E
S
E
N
I
O
R
L
I
V
I
N
G
-
-
25
0
,
0
0
0
-
-
-
0.
0
0
%
56
-
D
O
N
A
T
I
O
N
S
&
C
O
N
T
R
I
B
U
T
o
t
a
l
-
-
25
0
,
0
0
0
-
-
-
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
52
1
2
7
5
-
P
A
R
K
I
N
G
E
Q
U
I
P
M
E
N
T
C
O
N
T
R
B
-
-
-
-
-
-
0.
0
0
%
52
1
2
8
0
-
E
Q
U
I
P
M
E
N
T
M
A
I
N
T
P
R
E
M
I
U
M
2,
0
4
9
,
6
2
4
2,2
4
8
,
3
5
0
2,
1
7
4
,
2
5
0
2,
1
5
9
,
1
2
5
2,1
5
9
,
1
2
5
2,
4
8
5
,
4
0
9
15
.
1
1
%
52
1
2
8
5
-
E
Q
U
I
P
M
E
N
T
R
E
P
L
A
C
P
R
E
M
I
U
M
2,
3
5
6
,
1
5
5
2,8
7
0
,
3
2
7
3,
5
3
3
,
5
6
1
4,
0
5
9
,
8
4
1
4,0
5
9
,
8
4
1
4,
0
5
8
,
4
3
3
-0
.
0
3
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
4,
4
0
5
,
7
7
9
5,1
1
8
,
6
7
7
5,
7
0
7
,
8
1
1
6,
2
1
8
,
9
6
6
6,2
1
8
,
9
6
6
6,
5
4
3
,
8
4
2
5.
2
2
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
61
1
0
1
5
-
S
A
L
E
O
F
V
E
H
I
C
L
E
S
11
2
,
9
6
1
35
8
,
0
2
9
25
8
,
9
3
9
90
,
0
0
0
90
,
0
0
0
90
,
0
0
0
0.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
T
o
t
a
l
11
2
,
9
6
1
35
8
,
0
2
9
25
8
,
9
3
9
90
,
0
0
0
90
,
0
0
0
90
,
0
0
0
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
-
50
0
,
0
0
0
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
-
50
0
,
0
0
0
-
-
-
-
0.
0
0
%
75
2
-
E
Q
U
I
P
M
E
N
T
F
U
N
D
T
o
t
a
l
4,
9
1
2
,
8
7
7
5,9
8
4
,
7
9
7
6,
0
4
2
,
8
0
4
6,
3
6
8
,
1
9
7
6,3
6
8
,
1
9
7
6,
6
9
3
,
0
7
3
5.
1
0
%
75
3
-
P
O
L
I
C
E
E
Q
U
I
P
M
E
N
T
F
U
N
D
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
4
0
-
D
A
M
A
G
E
T
O
C
I
T
Y
P
R
O
P
E
R
T
Y
36
,
8
9
9
24
,
8
0
2
7,2
8
0
-
-
-
0.
0
0
%
51
1
0
7
5
-
B
A
D
D
E
B
T
(1
,
5
2
8
)
-
(2
4
,
3
0
6
)
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
35
,
3
7
1
24
,
8
0
2
(1
7
,
0
2
6
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
62
,
1
0
7
48
,
3
8
1
37
,
5
3
1
58
,
0
2
0
58
,
0
2
0
58
,
0
2
0
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
53
,
0
9
5
(4
3
,
2
9
3
)
(1
2
9
,
2
5
3
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
11
5
,
2
0
2
5,
0
8
8
(9
1
,
7
2
2
)
58
,
0
2
0
58
,
0
2
0
58
,
0
2
0
0.
0
0
%
56
-
D
O
N
A
T
I
O
N
S
&
C
O
N
T
R
I
B
U
56
1
0
0
5
-
P
R
V
T
D
O
N
A
T
I
O
N
/
C
O
N
T
R
I
B
U
T
N
S
-
49
,
9
8
7
-
-
-
-
0.
0
0
%
56
-
D
O
N
A
T
I
O
N
S
&
C
O
N
T
R
I
B
U
T
o
t
a
l
-
49
,
9
8
7
-
-
-
-
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
52
1
2
8
5
-
E
Q
U
I
P
M
E
N
T
R
E
P
L
A
C
P
R
E
M
I
U
M
46
1
,
2
9
7
69
1
,
9
4
5
69
1
,
9
4
5
97
9
,
9
4
5
97
9
,
9
4
5
97
9
,
9
4
5
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
46
1
,
2
9
7
69
1
,
9
4
5
69
1
,
9
4
5
97
9
,
9
4
5
97
9
,
9
4
5
97
9
,
9
4
5
0.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
61
1
0
1
5
-
S
A
L
E
O
F
V
E
H
I
C
L
E
S
45
,
4
8
8
83
,
6
3
7
32
,
0
0
1
50
,
0
0
0
50
,
0
0
0
50
,
0
0
0
0.
0
0
%
61
-
N
O
N
-
O
P
E
R
A
T
I
N
G
S
O
U
R
C
E
T
o
t
a
l
45
,
4
8
8
83
,
6
3
7
32
,
0
0
1
50
,
0
0
0
50
,
0
0
0
50
,
0
0
0
0.
0
0
%
75
3
-
P
O
L
I
C
E
E
Q
U
I
P
M
E
N
T
F
U
N
D
T
o
t
a
l
65
7
,
3
5
7
85
5
,
4
5
9
61
5
,
1
9
8
1,
0
8
7
,
9
6
5
1,0
8
7
,
9
6
5
1,
0
8
7
,
9
6
5
0.
0
0
%
75
4
-
8
0
0
M
H
Z
R
A
D
I
O
F
U
N
D
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
16
,
4
8
4
4,
8
6
1
-
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
14
,
0
9
2
(4
,
7
1
0
)
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
30
,
5
7
6
15
1
-
-
-
-
0.
0
0
%
75
4
-
8
0
0
M
H
Z
R
A
D
I
O
F
U
N
D
T
o
t
a
l
30
,
5
7
6
15
1
-
-
-
-
0.
0
0
%
75
5
-
P
A
R
K
I
N
G
E
Q
U
I
P
M
E
N
T
F
U
N
D
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
4
0
-
D
A
M
A
G
E
T
O
C
I
T
Y
P
R
O
P
E
R
T
Y
-
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
29
,
4
3
1
25
,
6
5
6
16
,
8
5
5
14
,
5
7
8
14
,
5
7
8
14
,
5
7
8
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
25
,
1
6
0
(2
2
,
5
9
3
)
(6
0
,
2
9
2
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
54
,
5
9
1
3,
0
6
3
(4
3
,
4
3
7
)
14
,
5
7
8
14
,
5
7
8
14
,
5
7
8
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
52
1
2
7
5
-
P
A
R
K
I
N
G
E
Q
U
I
P
M
E
N
T
C
O
N
T
R
B
40
0
,
0
0
0
40
0
,
0
0
0
40
0
,
0
0
0
40
0
,
0
0
0
40
0
,
0
0
0
40
0
,
0
0
0
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
40
0
,
0
0
0
40
0
,
0
0
0
40
0
,
0
0
0
40
0
,
0
0
0
40
0
,
0
0
0
40
0
,
0
0
0
0.
0
0
%
75
5
-
P
A
R
K
I
N
G
E
Q
U
I
P
M
E
N
T
F
U
N
D
T
o
t
a
l
45
4
,
5
9
1
40
3
,
0
6
3
35
6
,
5
6
3
41
4
,
5
7
8
41
4
,
5
7
8
41
4
,
5
7
8
0.
0
0
%
75
6
-
F
I
R
E
E
Q
U
I
P
M
E
N
T
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
3
9
0
-
F
E
M
A
52
5
,
1
3
5
-
-
-
27
4
,
9
0
0
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
52
5
,
1
3
5
-
-
-
27
4
,
9
0
0
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
20
,
9
0
4
7,
9
7
5
15
,
1
6
3
17
,
9
8
4
17
,
9
8
4
17
,
9
8
4
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
17
,
8
7
0
(8
,
3
3
9
)
(5
4
,
5
0
1
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
38
,
7
7
4
(3
6
4
)
(3
9
,
3
3
8
)
17
,
9
8
4
17
,
9
8
4
17
,
9
8
4
0.
0
0
%
39
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
52
1
2
8
5
-
E
Q
U
I
P
M
E
N
T
R
E
P
L
A
C
P
R
E
M
I
U
M
-
-
-
-
-
-
0.
0
0
%
52
1
2
8
8
-
E
Q
U
I
P
R
E
P
L
A
C
E
M
E
N
T
F
I
R
E
26
7
,
8
5
0
36
0
,
1
0
0
41
7
,
9
8
7
40
9
,
8
0
6
40
9
,
8
0
6
40
9
,
8
0
6
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
26
7
,
8
5
0
36
0
,
1
0
0
41
7
,
9
8
7
40
9
,
8
0
6
40
9
,
8
0
6
40
9
,
8
0
6
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
-
-
-
37
9
,
4
5
2
37
9
,
4
5
2
-
-
1
0
0
.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
-
-
-
37
9
,
4
5
2
37
9
,
4
5
2
-
-
1
0
0
.
0
0
%
75
6
-
F
I
R
E
E
Q
U
I
P
M
E
N
T
F
U
N
D
T
o
t
a
l
83
1
,
7
5
8
35
9
,
7
3
6
37
8
,
6
4
9
80
7
,
2
4
2
1,0
8
2
,
1
4
2
42
7
,
7
9
0
-4
7
.
0
1
%
75
7
-
R
S
S
E
Q
U
I
P
M
E
N
T
R
E
P
L
A
C
E
M
E
N
T
F
U
N
D
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
18
,
7
7
6
13
,
1
2
9
9,8
5
3
18
,
4
8
7
18
,
4
8
7
18
,
4
8
7
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
16
,
0
5
2
(1
1
,
7
8
3
)
(3
4
,
4
4
0
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
34
,
8
2
8
1,
3
4
6
(2
4
,
5
8
8
)
18
,
4
8
7
18
,
4
8
7
18
,
4
8
7
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
52
1
2
8
6
-
R
S
S
E
Q
U
I
P
R
E
P
L
A
C
E
M
E
N
T
P
R
E
M
I
U
M
17
2
,
6
1
2
17
2
,
6
1
2
15
9
,
7
6
7
15
9
,
7
6
7
15
9
,
7
6
7
15
9
,
7
6
7
0.
0
0
%
52
1
2
8
7
-
R
S
S
I
N
F
R
A
S
T
R
E
P
L
A
C
E
P
R
E
M
I
U
M
28
,
8
2
3
28
,
8
2
3
37
,
1
0
3
37
,
1
0
3
37
,
1
0
3
37
,
1
0
3
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
20
1
,
4
3
5
20
1
,
4
3
5
19
6
,
8
7
0
19
6
,
8
7
0
19
6
,
8
7
0
19
6
,
8
7
0
0.
0
0
%
75
7
-
R
S
S
E
Q
U
I
P
M
E
N
T
R
E
P
L
A
C
E
M
E
N
T
F
U
N
D
T
o
t
a
l
23
6
,
2
6
3
20
2
,
7
8
1
17
2
,
2
8
2
21
5
,
3
5
7
21
5
,
3
5
7
21
5
,
3
5
7
0.
0
0
%
76
0
-
C
O
M
P
E
N
S
A
T
E
D
A
B
S
E
N
C
E
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
1
3
5
-
R
E
F
N
D
S
&
R
E
B
A
T
E
S
F
R
O
M
G
O
V
T
-
-
-
-
-
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
97
,
5
2
8
83
,
7
6
5
60
,
0
5
8
10
9
,
2
5
1
10
9
,
2
5
1
10
9
,
2
5
1
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
83
,
3
7
5
(7
4
,
0
3
2
)
(2
0
6
,
3
6
0
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
18
0
,
9
0
3
9,
7
3
3
(1
4
6
,
3
0
2
)
10
9
,
2
5
1
10
9
,
2
5
1
10
9
,
2
5
1
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
52
1
3
0
0
-
C
O
M
P
E
N
S
A
T
E
D
A
B
S
E
N
C
E
S
P
R
E
M
2,
6
2
5
,
0
0
2
2,6
6
9
,
0
4
5
2,
7
1
3
,
2
7
2
2,
7
1
3
,
2
7
2
2,7
9
6
,
4
5
3
2,
9
9
2
,
3
6
3
10
.
2
9
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
2,
6
2
5
,
0
0
2
2,6
6
9
,
0
4
5
2,
7
1
3
,
2
7
2
2,
7
1
3
,
2
7
2
2,7
9
6
,
4
5
3
2,
9
9
2
,
3
6
3
10
.
2
9
%
76
0
-
C
O
M
P
E
N
S
A
T
E
D
A
B
S
E
N
C
E
F
U
N
D
T
o
t
a
l
2,
8
0
5
,
9
0
5
2,6
7
8
,
7
7
8
2,
5
6
6
,
9
6
9
2,
8
2
2
,
5
2
3
2,9
0
5
,
7
0
4
3,
1
0
1
,
6
1
4
9.
8
9
%
76
1
-
R
E
T
I
R
E
E
M
E
D
I
C
A
L
F
U
N
D
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
5
5
-
R
E
V
E
N
U
E
N
.
O
.
C
.
-
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
52
-
S
E
R
V
I
C
E
F
E
E
S
&
C
H
A
R
G
52
1
3
2
5
-
R
E
T
I
R
E
E
M
E
D
C
O
N
T
R
I
B
R
E
T
I
R
E
E
S
-
-
-
-
-
-
0.
0
0
%
52
1
3
3
0
-
R
E
T
I
R
E
E
D
E
N
T
A
L
P
A
Y
M
E
N
T
S
27
7
,
8
7
5
12
5
,
1
4
2
-
-
-
-
0.
0
0
%
52
1
3
3
5
-
R
E
T
I
R
E
E
V
I
S
I
O
N
P
A
Y
M
E
N
T
S
33
,
4
8
1
16
,
7
2
0
-
-
-
-
0.
0
0
%
52
-
S
E
R
V
I
C
E
F
E
E
S
&
C
H
A
R
G
T
o
t
a
l
31
1
,
3
5
6
14
1
,
8
6
2
-
-
-
-
0.
0
0
%
76
1
-
R
E
T
I
R
E
E
M
E
D
I
C
A
L
F
U
N
D
T
o
t
a
l
31
1
,
3
5
6
14
1
,
8
6
2
-
-
-
-
0.
0
0
%
76
2
-
R
E
T
I
R
E
E
M
E
D
F
U
N
D
R
E
S
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
0
0
-
P
D
C
O
N
T
R
I
B
F
O
R
R
E
T
I
N
S
25
,
5
0
0
25
,
5
0
1
25
,
1
2
5
25
,
0
0
0
25
,
0
0
0
25
,
0
0
0
0.
0
0
%
51
1
0
5
0
-
P
R
I
V
A
T
E
R
E
F
U
N
D
S
&
R
E
B
A
T
E
S
8,8
7
8
-
-
-
-
-
0.
0
0
%
51
1
0
9
5
-
R
H
S
/
C
E
R
B
T
R
E
I
M
B
2,
9
6
5
,
1
0
0
2,9
2
5
,
0
5
3
2,
2
5
1
,
5
8
4
3,
0
0
0
,
0
0
0
3,0
0
0
,
0
0
0
3,
0
0
0
,
0
0
0
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
2,
9
9
9
,
4
7
9
2,9
5
0
,
5
5
4
2,
2
7
6
,
7
0
9
3,
0
2
5
,
0
0
0
3,0
2
5
,
0
0
0
3,
0
2
5
,
0
0
0
0.
0
0
%
52
-
S
E
R
V
I
C
E
F
E
E
S
&
C
H
A
R
G
52
1
3
0
5
-
H
Y
B
R
I
D
E
E
C
O
N
T
R
I
B
U
T
I
O
N
S
73
,
5
8
0
59
,
0
8
4
40
,
4
5
1
85
,
0
0
0
85
,
0
0
0
85
,
0
0
0
0.
0
0
%
52
-
S
E
R
V
I
C
E
F
E
E
S
&
C
H
A
R
G
T
o
t
a
l
73
,
5
8
0
59
,
0
8
4
40
,
4
5
1
85
,
0
0
0
85
,
0
0
0
85
,
0
0
0
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
12
,
2
9
2
19
,
2
1
4
12
,
3
9
0
-
-
-
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
10
,
5
0
9
(1
6
,
3
1
9
)
(4
4
,
4
5
1
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
22
,
8
0
1
2,
8
9
5
(3
2
,
0
6
1
)
-
-
-
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
52
1
3
4
0
-
O
P
E
B
C
O
N
T
R
I
B
U
T
I
O
N
3,
8
5
2
,
2
5
1
4,9
2
4
,
1
6
3
4,
9
4
0
,
3
6
7
4,
1
2
4
,
9
2
3
4,1
2
4
,
9
2
3
4,
3
5
9
,
5
9
3
5.
6
9
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
3,
8
5
2
,
2
5
1
4,9
2
4
,
1
6
3
4,
9
4
0
,
3
6
7
4,
1
2
4
,
9
2
3
4,1
2
4
,
9
2
3
4,
3
5
9
,
5
9
3
5.
6
9
%
76
2
-
R
E
T
I
R
E
E
M
E
D
F
U
N
D
R
E
S
T
o
t
a
l
6,
9
4
8
,
1
1
1
7,9
3
6
,
6
9
6
7,
2
2
5
,
4
6
7
7,
2
3
4
,
9
2
3
7,2
3
4
,
9
2
3
7,
4
6
9
,
5
9
3
3.
2
4
%
76
4
-
I
T
I
S
F
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
1
3
5
-
R
E
F
N
D
S
&
R
E
B
A
T
E
S
F
R
O
M
G
O
V
T
-
-
-
-
-
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
51
1
0
3
0
-
S
A
L
E
O
F
G
I
S
M
A
P
S
22
2
39
16
9
-
-
-
0.
0
0
%
51
-
M
I
S
C
R
E
V
E
N
U
E
S
T
o
t
a
l
22
2
39
16
9
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
62
,
5
1
8
18
,
9
1
5
12
,
4
6
5
44
,
6
1
9
44
,
6
1
9
44
,
6
1
9
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
53
,
4
4
6
(1
9
,
6
1
2
)
(4
8
,
2
4
1
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
11
5
,
9
6
4
(6
9
7
)
(3
5
,
7
7
6
)
44
,
6
1
9
44
,
6
1
9
44
,
6
1
9
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
52
1
2
5
0
-
I
T
O
P
E
R
A
T
I
O
N
S
C
O
N
T
R
I
B
U
T
I
O
N
4,
9
7
8
,
7
3
6
5,2
7
2
,
8
5
7
5,
3
0
7
,
2
1
0
5,
6
5
0
,
5
1
7
5,6
5
0
,
5
1
7
5,
6
5
0
,
5
1
7
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
4,
9
7
8
,
7
3
6
5,2
7
2
,
8
5
7
5,
3
0
7
,
2
1
0
5,
6
5
0
,
5
1
7
5,6
5
0
,
5
1
7
5,
6
5
0
,
5
1
7
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
-
31
,
7
6
4
-
-
-
-
0.
0
0
%
69
2
7
6
5
-
I
N
T
R
A
F
D
X
F
R
F
R
O
M
I
T
R
E
P
-
50
,
0
0
0
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
-
81
,
7
6
4
-
-
-
-
0.
0
0
%
76
4
-
I
T
I
S
F
T
o
t
a
l
5,
0
9
4
,
9
2
2
5,3
5
3
,
9
6
3
5,
2
7
1
,
6
0
3
5,
6
9
5
,
1
3
6
5,6
9
5
,
1
3
6
5,
6
9
5
,
1
3
6
0.
0
0
%
76
5
-
I
T
S
T
R
A
T
E
G
I
C
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
4
5
5
-
O
T
H
E
R
G
O
V
T
G
R
A
N
T
S
-
-
-
-
-
-
0.
0
0
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
-
-
-
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
11
9
,
6
8
4
11
0
,
0
2
5
90
,
9
6
5
82
,
5
9
8
82
,
5
9
8
82
,
5
9
8
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
10
2
,
3
1
7
(9
7
,
6
4
9
)
(3
2
0
,
0
9
0
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
22
2
,
0
0
1
12
,
3
7
6
(2
2
9
,
1
2
5
)
82
,
5
9
8
82
,
5
9
8
82
,
5
9
8
0.
0
0
%
40
Fu
n
d
Ch
a
r
a
c
t
e
r
C
o
d
e
Ob
j
e
c
t
F
Y
2
0
Ac
t
u
a
l
s
F
Y
2
1
Ac
t
u
a
l
s
F
Y
2
2
Ac
t
u
a
l
s
F
Y
2
3
Ad
o
p
t
e
d
Bu
d
g
e
t
F
Y
2
3
Re
v
i
s
e
d
Bu
d
g
e
t
F
Y
2
4
Ad
o
p
t
e
d
Bu
d
g
e
t
% C
h
a
n
g
e
Ov
e
r
P
Y
Ad
o
p
t
e
d
20
2
3
-
2
4
A
D
O
P
T
E
D
R
E
V
E
N
U
E
E
S
T
I
M
A
T
E
S
-
A
L
L
F
U
N
D
S
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
52
1
2
5
5
-
I
T
R
E
P
L
A
C
E
M
E
N
T
C
O
N
T
R
I
B
U
T
I
O
N
2,
1
7
0
,
4
0
3
1,9
6
0
,
0
4
5
2,
0
0
0
,
0
0
0
2,
0
0
0
,
0
0
0
2,0
0
0
,
0
0
0
2,
0
0
0
,
0
0
0
0.
0
0
%
57
-
I
N
T
E
R
N
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
2,
1
7
0
,
4
0
3
1,9
6
0
,
0
4
5
2,
0
0
0
,
0
0
0
2,
0
0
0
,
0
0
0
2,0
0
0
,
0
0
0
2,
0
0
0
,
0
0
0
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
2
7
6
4
-
I
N
T
R
A
F
D
X
F
R
F
R
M
I
T
O
P
S
-
35
0
,
0
0
0
-
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
-
35
0
,
0
0
0
-
-
-
-
0.
0
0
%
76
5
-
I
T
S
T
R
A
T
E
G
I
C
F
U
N
D
T
o
t
a
l
2,
3
9
2
,
4
0
4
2,3
2
2
,
4
2
1
1,
7
7
0
,
8
7
5
2,
0
8
2
,
5
9
8
2,0
8
2
,
5
9
8
2,
0
8
2
,
5
9
8
0.
0
0
%
80
0
-
D
E
B
T
S
E
R
V
I
C
E
F
U
N
D
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
43
1
2
6
5
-
2
0
1
0
F
E
D
E
R
A
L
B
A
B
S
U
B
S
I
D
Y
1,
1
4
8
,
2
3
9
3,3
8
0
,
8
5
2
2,
1
9
4
,
3
6
6
2,
1
3
3
,
8
2
4
2,1
3
3
,
8
2
4
2,
0
6
8
,
3
5
9
-3
.
0
7
%
43
-
I
N
T
E
R
G
O
V
T
A
L
R
E
V
E
N
U
E
S
T
o
t
a
l
1,
1
4
8
,
2
3
9
3,3
8
0
,
8
5
2
2,
1
9
4
,
3
6
6
2,
1
3
3
,
8
2
4
2,1
3
3
,
8
2
4
2,
0
6
8
,
3
5
9
-3
.
0
7
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
21
,
2
8
2
36
,
2
9
8
5,0
8
8
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
21
,
2
8
2
36
,
2
9
8
5,0
8
8
-
-
-
0.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
69
1
0
0
1
-
T
R
A
N
S
F
E
R
S
I
N
-
-
-
-
-
-
0.
0
0
%
69
1
0
1
0
-
T
R
A
N
S
F
E
R
I
N
G
E
N
E
R
A
L
F
U
N
D
-
-
-
-
-
8
,
6
7
7
,
6
2
0
0.
0
0
%
69
1
5
1
3
-
T
R
A
N
S
F
E
R
I
N
F
F
P
F
U
N
D
8,
0
8
6
,
5
9
9
7,6
4
6
,
1
3
8
8,
7
4
1
,
1
3
3
8,
6
7
7
,
6
2
0
8,6
7
7
,
6
2
0
-
-
1
0
0
.
0
0
%
69
-
T
R
A
N
S
F
E
R
S
T
o
t
a
l
8,
0
8
6
,
5
9
9
7,6
4
6
,
1
3
8
8,
7
4
1
,
1
3
3
8,
6
7
7
,
6
2
0
8,6
7
7
,
6
2
0
8,
6
7
7
,
6
2
0
0.
0
0
%
80
0
-
D
E
B
T
S
E
R
V
I
C
E
F
U
N
D
T
o
t
a
l
9,
2
5
6
,
1
2
0
11
,
0
6
3
,
2
8
8
10
,
9
4
0
,
5
8
7
10
,
8
1
1
,
4
4
4
10
,
8
1
1
,
4
4
4
10
,
7
4
5
,
9
7
9
-0
.
6
1
%
83
0
-
N
E
W
P
O
R
T
B
A
Y
D
R
E
D
G
I
N
G
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
N
C
O
M
E
10
7
,
3
1
1
83
,
4
1
5
60
,
1
6
0
10
5
,
9
6
6
10
5
,
9
6
6
10
5
,
9
6
6
0.
0
0
%
54
1
0
0
5
-
F
A
I
R
V
A
L
U
E
O
F
I
N
V
E
S
T
M
E
N
T
S
91
,
7
3
9
(7
4
,
3
8
5
)
(2
0
8
,
4
6
3
)
-
-
-
0.
0
0
%
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
T
o
t
a
l
19
9
,
0
4
9
9,
0
3
0
(1
4
8
,
3
0
3
)
10
5
,
9
6
6
10
5
,
9
6
6
10
5
,
9
6
6
0.
0
0
%
83
0
-
N
E
W
P
O
R
T
B
A
Y
D
R
E
D
G
I
N
G
T
o
t
a
l
19
9
,
0
4
9
9,
0
3
0
(1
4
8
,
3
0
3
)
10
5
,
9
6
6
10
5
,
9
6
6
10
5
,
9
6
6
0.
0
0
%
83
1
-
A
C
K
E
R
M
A
N
T
R
U
S
T
54
-
I
N
V
E
S
T
M
E
N
T
E
A
R
N
I
N
G
S
54
1
0
0
0
-
I
N
V
E
S
T
M
E
N
T
I
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41
THIS PAGE IS LEFT INTENTIONALLY BLANK
42
DEPARTMENT EXPENDITURE OVERVIEW - ALL FUNDS
Expenditure Budget:
ACCOUNT TYPE FY 20 Actuals FY 21 Actuals FY 22 Actuals FY 23 Adopted FY 23 Revised FY 24 Adopted % Change
03 - MISCELLANEOUS NON OPERATING $651,209 $1,168,748 $1,016,487 $2,917,952 $2,918,781 $4,226,841 44.86%
04 - INTERNAL SERVICES $19,758,187 $19,948,786 $20,117,559 $26,840,558 $27,830,380 $27,730,889 3.32%
05 - CITY COUNCIL $678,330 $623,133 $585,602 $909,554 $915,541 $924,218 1.61%
10 - CITY CLERK $975,626 $1,117,635 $1,199,672 $1,265,760 $1,515,310 $1,191,331 -5.88%
15 - CITY ATTORNEY $2,284,088 $2,362,069 $2,368,444 $2,350,264 $2,438,796 $2,526,824 7.51%
20 - CITY MANAGER $8,092,835 $10,861,078 $9,288,371 $12,617,901 $14,016,429 $13,870,565 9.93%
25 - HUMAN RESOURCES $2,832,585 $2,832,974 $2,926,382 $3,440,696 $3,601,179 $3,770,070 9.57%
30 - FINANCE $8,573,587 $8,774,404 $9,000,891 $9,982,311 $10,898,418 $10,275,379 2.94%
35 - POLICE $65,397,114 $67,271,184 $68,088,636 $71,955,304 $75,172,737 $73,680,698 2.40%
40 - FIRE $52,893,733 $58,723,182 $59,580,275 $60,255,549 $63,120,896 $64,405,996 6.89%
45 - HARBOR DEPARTMENT $1,088,712 $1,489,268 $1,774,413 $1,932,382 $1,948,399 $2,445,960 26.58%
50 - COMMUNITY DEVELOPMENT $12,465,967 $12,825,533 $13,016,661 $13,984,335 $15,247,187 $15,123,468 8.15%
60 - LIBRARY $9,087,716 $9,160,027 $9,454,173 $9,432,008 $10,453,564 $10,259,001 8.77%
70 - RECREATION & SENIOR SERVICES $12,057,056 $11,407,501 $13,166,924 $13,774,977 $14,711,352 $15,541,067 12.82%
80 - PUBLIC WORKS $42,108,729 $43,360,223 $46,762,596 $48,416,471 $53,814,193 $53,008,231 9.48%
90 - UTILITIES $33,699,789 $34,586,563 $34,221,977 $39,821,898 $41,147,461 $41,937,226 5.31%
98 - FINANCING ACTIVITIES $10,644,850 $10,334,324 $11,199,408 $11,028,501 $11,029,751 $10,952,352 -0.69%
99 - TRANSFERS $49,573,981 $83,268,259 $76,061,564 $53,035,836 $129,400,086 $58,859,125 10.98%
Total $332,864,093 $380,114,891 $379,830,034 $383,962,259 $480,180,459 $410,729,240 6.97%
410,729,240
SALARIES & BENEFITS,
$193.1 M
MAINTENANCE & OPERATIONS, $88.8 M
ISF, $50.4 M
CAPITAL OUTLAY / DEBT, $19.6 M
TRANSFERS, $58.9 M
BUDGET BY ACCOUNT TYPE
SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
ISF
CAPITAL OUTLAY / DEBT
TRANSFERS
43
ACCOUNT HISTORY BY CLASS - ALL FUNDS
Account Type FY 20 Actuals FY 21 Actuals FY 22 Actuals FY 23 Adopted FY23 Revised FY 24 Adopted % Change
REGULAR SALARIES $77,637,171 $78,621,426 $79,636,594 $88,459,260 $89,274,475 $95,296,672 7.73%
SPECIAL PAYS $4,384,547 $4,402,635 $4,401,945 $4,634,582 $4,717,991 $4,596,091 -0.83%
OTHER PAYS $66,805,929 $71,383,919 $68,677,453 $73,881,792 $79,329,960 $12,293,751 -83.36%
LUMP SUM PAYS $2,044,436 $1,979,837 $3,685,515 $1,870,000 $1,878,000 $1,870,000 0.00%
BENEFITS $12,175,253 $13,440,160 $13,242,249 $12,343,720 $12,700,773 $79,011,226 540.09%
CONTRACT SERVICES $27,469,620 $29,054,933 $29,840,659 $34,037,412 $38,219,806 $35,595,585 4.58%
GRANT OPERATING $884,466 $3,573,076 $1,026,083 $596,980 $1,906,932 $538,495 -9.80%
UTILITIES $4,787,578 $5,966,506 $6,240,284 $5,975,020 $6,003,311 $7,002,027 17.19%
SUPPLIES & MATERIALS $16,416,877 $15,796,239 $17,359,238 $19,004,080 $20,211,139 $19,586,561 3.07%
MAINTENANCE & REPAIR $11,068,979 $11,665,602 $14,649,968 $16,887,724 $18,996,209 $17,707,875 4.86%
TRAVEL & TRAINING $724,061 $476,669 $749,904 $940,673 $1,004,193 $944,186 0.37%
GENERAL EXPENSES $6,145,699 $6,384,953 $6,486,278 $7,487,904 $7,670,264 $7,415,624 -0.97%
INTERNAL SERVICE CHARGES $27,971,439 $30,154,222 $28,623,190 $33,337,673 $33,342,673 $34,972,303 4.90%
INSURANCE RESERVES $8,650,768 $7,942,551 $10,633,737 $14,994,530 $14,997,530 $15,472,226 3.19%
CAPITAL EXPENDITURES $16,123,290 $16,003,905 $18,515,374 $16,475,074 $20,527,116 $19,567,492 18.77%
TRANSFERS $49,573,981 $83,268,259 $76,061,564 $53,035,836 $129,400,086 $58,859,125 10.98%
Total $332,864,093 $380,114,891 $379,830,034 $383,962,259 $480,180,459 $410,729,240 6.97%
44
DEPARTMENT EXPENDITURE OVERVIEW - GENERAL FUND
Expenditure Budget:
ACCOUNT TYPE FY 20 Actuals FY 21 Actuals FY 22 Actuals FY 23 Adopted FY 23 Revised FY 24 Adopted % Change
03 - MISCELLANEOUS NON OPERATING $235,533 $255,354 $308,467 $1,795,710 $1,795,710 $2,991,226 66.58%
05 - CITY COUNCIL $678,330 $623,133 $585,602 $909,554 $915,541 $924,218 1.61%
10 - CITY CLERK $975,626 $1,117,635 $1,199,672 $1,265,760 $1,515,310 $1,191,331 -5.88%
15 - CITY ATTORNEY $2,284,088 $2,362,069 $2,368,444 $2,350,264 $2,438,796 $2,526,824 7.51%
20 - CITY MANAGER $2,528,502 $3,319,411 $3,875,564 $5,992,008 $6,044,686 $6,760,029 12.82%
25 - HUMAN RESOURCES $2,832,585 $2,832,974 $2,926,382 $3,440,696 $3,601,179 $3,770,070 9.57%
30 - FINANCE $8,573,587 $8,774,404 $9,000,891 $9,982,311 $10,898,418 $10,275,379 2.94%
35 - POLICE $64,979,044 $66,893,140 $67,901,208 $71,622,531 $74,489,964 $73,415,698 2.50%
40 - FIRE $52,893,733 $58,723,182 $59,580,275 $60,255,549 $63,120,896 $64,405,996 6.89%
50 - COMMUNITY DEVELOPMENT $12,361,793 $12,560,158 $12,804,327 $13,798,699 $14,281,645 $14,937,632 8.25%
60 - LIBRARY $9,078,408 $9,160,027 $9,454,173 $9,432,008 $10,292,150 $10,259,001 8.77%
70 - RECREATION & SENIOR SERVICES $12,021,030 $11,407,501 $13,166,924 $13,627,977 $14,564,352 $15,394,067 12.96%
80 - PUBLIC WORKS $36,966,709 $38,037,033 $39,987,350 $44,397,921 $47,583,946 $46,594,485 4.95%
90 - UTILITIES $4,657,571 $5,029,199 $5,232,314 $5,649,416 $5,797,297 $5,982,258 5.89%
99 - TRANSFERS $32,346,243 $34,655,212 $61,482,490 $31,597,269 $59,145,720 $34,489,271 9.15%
Total $243,412,781 $255,750,432 $289,874,082 $276,117,674 $316,485,608 $293,917,485 6.45%
293,917,485
SALARIES & BENEFITS,
$173.7 M
MAINTENANCE & OPERATIONS, $54.2 M
ISF, $29.7 M
CAPITAL OUTLAY / DEBT SVC,
$1.8 M
TRANSFERS, $34.5 M
BUDGET BY ACCOUNT TYPE
SALARIES & BENEFITS
MAINTENANCE & OPERATIONS
ISF
CAPITAL OUTLAY / DEBT SVC
TRANSFERS
45
ACCOUNT HISTORY BY CLASS - GENERAL FUND
Account Type FY 20 Actuals FY 21 Actuals FY 22 Actuals FY 23 Adopted FY 23 Revised FY 24 Adopted % Change
REGULAR SALARIES $70,963,680 $71,823,677 $72,649,381 $81,048,307 $81,793,860 $86,914,834 7.24%
SPECIAL PAYS $4,343,070 $4,362,979 $4,361,433 $4,593,632 $4,676,673 $4,555,956 -0.82%
OTHER PAYS $10,522,455 $12,052,835 $13,139,247 $11,526,546 $11,569,299 $11,540,546 0.12%
LUMP SUM PAYS $19,500 $0 $1,166,000 $0 $8,000 $0 0.00%
BENEFITS $58,857,658 $64,582,665 $64,078,669 $66,294,835 $71,706,414 $70,667,033 6.60%
CONTRACT SERVICES $21,613,242 $21,889,257 $23,849,856 $26,873,734 $30,141,768 $28,455,395 5.89%
GRANT OPERATING $884,466 $1,046,476 $851,954 $548,485 $1,083,878 $490,000 -10.66%
UTILITIES $3,107,708 $3,564,065 $3,909,494 $3,837,745 $3,837,745 $4,365,888 13.76%
SUPPLIES & MATERIALS $3,715,045 $3,868,845 $3,993,623 $3,902,350 $4,882,245 $3,990,531 2.26%
MAINTENANCE & REPAIR $8,464,356 $8,503,722 $11,103,973 $13,282,330 $14,464,897 $13,884,795 4.54%
TRAVEL & TRAINING $650,609 $445,276 $664,486 $833,758 $825,588 $840,151 0.77%
GENERAL EXPENSES $1,970,506 $2,061,464 $2,232,720 $2,178,896 $2,297,863 $2,199,530 0.95%
INTERNAL SERVICE CHARGES $24,911,535 $25,977,295 $25,093,732 $26,413,074 $26,413,074 $29,463,973 11.55%
INSURANCE RESERVES $430,207 $383,068 $472,940 $255,915 $255,915 $255,915 0.00%
CAPITAL EXPENDITURES $612,501 $533,597 $824,085 $840,438 $1,209,811 $1,803,666 114.61%
TRANSFERS $32,346,243 $34,655,212 $61,482,490 $33,687,629 $61,318,580 $34,489,271 2.38%
Total $243,412,781 $255,750,432 $289,874,082 $276,117,674 $316,485,608 $293,917,485 6.45%
46
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85
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16
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52
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28
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30
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31
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4
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33
,
0
4
3
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3
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9
36
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9
3
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9
5
7
37
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5
7
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3
1
3
38
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1
5
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0
9
2
39
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6
3
5
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1
8
2
39
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8
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4
9
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4.
5
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6
6
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4
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1,
4
5
8
,
9
1
1
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1,
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2
,
8
9
1
1,
3
3
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1
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29
.
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8
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3
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(
C
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)
28
5
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2
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22
9
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6
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4
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9,
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5
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1
9
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9
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6
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6,
2
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4
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5
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To
t
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b
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c
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f
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t
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1
1
7
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8
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7
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6
12
5
,
1
6
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,
8
5
6
12
7
,
0
6
9
,
0
1
7
13
1
,
8
7
8
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0
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1
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7
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6
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0
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8
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7
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8
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1
,
6
9
4
4.
5
1
%
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1
5
%
CO
M
M
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T
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D
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L
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P
M
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T
01
0
5
0
0
0
5
C
D
D
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M
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1,
7
5
5
,
6
7
1
1,
6
7
4
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6
4
4
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7
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1
,
0
2
3
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9
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5
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7
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8
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0
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8
3
6
7.
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2
%
5.
0
5
%
01
0
5
0
4
1
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P
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C
T
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N
S
2,
0
9
7
,
1
5
1
2,
0
0
0
,
6
3
7
2,
1
5
9
,
7
5
5
2,
3
3
6
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3
5
1
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4
0
0
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9
2
3
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5
5
4
,
7
9
2
9.
3
5
%
6.
4
1
%
01
0
5
0
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2
P
L
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S
/
P
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T
S
4,
3
1
1
,
3
4
7
4,
5
6
8
,
7
9
4
4,
4
2
8
,
0
8
4
4,
7
6
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,
5
6
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5
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3
3
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9
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8
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4
6.
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3.
0
0
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01
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5
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1
P
L
A
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N
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3,
0
1
6
,
0
5
7
3,
1
2
0
,
2
0
0
3,
2
5
6
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4
7
8
3,
4
4
6
,
2
9
4
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6
0
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1
0
6
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6
2
6
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0
3
2
5.
2
2
%
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5
8
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01
0
5
0
5
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3
C
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E
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F
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R
C
E
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E
N
T
91
1
,
3
3
8
78
6
,
3
5
7
82
8
,
7
1
4
86
4
,
7
2
3
88
4
,
8
1
7
94
1
,
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6
5
2,
9
1
5
,
7
3
8
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3
2
9
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5
8
7
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4
5
5
,
3
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5
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7
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4
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1.
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75
3
0
4
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L
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35
8
,
4
8
0
58
5
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3
9
4
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5
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9
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8
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5
7
8
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4
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5
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9
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-
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6
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5
0
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75
5
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4
PA
R
K
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Q
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M
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N
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35
,
8
0
4
60
8
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2
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4
24
,
2
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3
40
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0
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40
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0
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40
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0
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0
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0
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75
6
0
4
FI
R
E
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Q
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M
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92
9
,
1
5
9
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-
14
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,
0
0
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51
1
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8
8
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14
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0
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0
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0
0
%
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7
2
.
2
6
%
75
7
0
4
RS
S
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Q
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M
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N
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E
R
A
T
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84
,
3
1
2
24
8
,
0
4
2
14
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,
7
7
6
20
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0
0
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0
7
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0
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0
0
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5
7
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76
0
0
4
CO
M
P
A
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P
2,
9
2
4
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5
4
2
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8
6
6
,
9
5
9
2,
0
5
8
,
4
7
5
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0
3
0
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0
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0
3
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0
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0
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0
3
0
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0
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0
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0
0
%
0.
0
0
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76
1
0
4
RE
T
I
R
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M
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I
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A
L
N
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37
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8
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15
4
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2
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4
16
5
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0
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0
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76
2
0
4
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T
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6,
8
4
7
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5
6
5
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9
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8
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7
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6
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8
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5
7,
0
7
8
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3
2
8
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0
7
8
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3
2
8
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4
5
8
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9
9
8
5.
3
8
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5.
3
8
%
76
4
0
4
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I
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-
45
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2
3
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9
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9
7
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76
4
2
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3
C
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8
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8
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7
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4
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0
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9
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76
5
7
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T
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33
6
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8
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53
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4
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8
73
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9
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6
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76
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26
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0
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76
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69
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76
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32
8
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3
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28
6
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9
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34
9
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3
49
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To
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41
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4
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10
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8
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8
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2
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29
5
,
9
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9
36
7
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3
2
5
35
6
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4
1
4
45
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1
4
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,
4
9
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1
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7
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0
0
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5
.
9
5
%
10
0
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9
9
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15
,
9
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7
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8
17
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3
7
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5
5
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0
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9
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7
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54
5
,
7
7
8
71
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,
7
9
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4
7
9
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7
8
6
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5
,
9
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8
9
5
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5
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9
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8
3
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7
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1
1
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9
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T
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O
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L
&
G
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1
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7
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8
5
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0.
0
0
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0
%
11
1
3
5
SL
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S
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T
20
6
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3
3
3
20
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2
6
3
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4
0
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0
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0
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0
0
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0
0
%
12
0
5
0
5
0
2
C
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10
1
,
5
1
4
26
2
,
3
5
5
20
8
,
7
9
1
18
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,
5
8
6
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5
,
9
9
2
18
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,
5
8
6
0.
0
0
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8
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.
3
9
%
12
0
9
8
FI
N
A
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C
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A
L
A
C
T
I
V
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T
I
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S
18
5
,
8
9
0
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3
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4
8
0
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,
3
8
7
21
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5
4
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5
4
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5
4
8
0.
0
0
%
0.
0
0
%
16
0
0
3
EN
V
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M
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T
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L
L
I
A
B
N
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P
40
9
,
2
7
1
60
6
,
6
5
2
63
6
,
3
4
7
68
4
,
7
3
8
68
5
,
5
6
6
71
4
,
4
5
9
4.
3
4
%
4.
2
1
%
16
4
7
0
Fii
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R
e
c
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u
p
p
o
r
t
36
,
0
2
6
-
-
14
7
,
0
0
0
14
7
,
0
0
0
14
7
,
0
0
0
0.
0
0
%
0.
0
0
%
16
6
2
0
AM
E
R
I
C
A
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R
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L
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12
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,
5
4
3
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50
,
0
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9
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0.
0
0
%
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1
0
0
.
0
0
%
51
1
0
3
CIV
I
C
C
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R
F
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D
N
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P
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5
0
5
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0
2
3
1,
6
8
1
-
-
-
0.
0
0
%
0.0
0
%
16
5
2
0
2
0
2
C
O
V
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D
E
C
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O
M
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C
S
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R
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T
S
-
2
,
4
1
9
,
3
3
7
-
-
-
-
0.
0
0
%
0.0
0
%
53
2
9
8
FI
N
A
N
C
I
A
L
A
C
T
I
V
I
T
I
E
S
-
17
3
,
9
6
5
-
-
-
-
0.
0
0
%
0.0
0
%
80
0
9
8
DE
B
T
S
E
R
V
I
C
E
F
U
N
D
N
O
N
O
P
10
,
4
5
8
,
9
6
1
9,
9
6
6
,
8
7
9
10
,
9
9
7
,
0
2
0
10
,
8
1
7
,
9
5
3
10
,
8
1
9
,
2
0
3
10
,
7
4
1
,
8
0
4
-0
.
7
0
%
-0
.
7
2
%
83
1
0
3
AC
K
E
R
M
A
N
N
O
N
O
P
4,
9
0
0
4,
9
0
0
4,
9
0
0
5,
0
0
0
5,
0
0
0
5,
0
0
0
0.
0
0
%
0.0
0
%
83
1
6
0
Ac
k
e
r
m
a
n
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i
b
r
a
r
y
9,
3
0
7
-
-
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53
THIS PAGE IS LEFT INTENTIONALLY BLANK
54
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d
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51
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4
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6
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-
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4
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51
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4
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1
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6
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4
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5
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1
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2
3
0
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66
3
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6
6
4
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6
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1
6
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1
6
7
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4
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3
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1
6
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1
6
7
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4
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3
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b
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e
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b
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80
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1
9
1
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6
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4
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3
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8
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6
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6
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4
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1
9
5
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7
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b
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s
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1
9
1
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6
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4
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0
6
8
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3
5
9
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8
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6
7
7
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6
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0
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7
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1
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8
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4
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2,
1
9
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7
7
9
In
t
e
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l
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c
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Ot
h
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d
74
8
-
3,
0
2
4
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8
6
2
-
-
(3
,
0
2
4
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8
6
2
)
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-
-
-
Un
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n
s
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r
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d
C
l
a
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m
s
R
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e
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74
9
2,
2
4
4
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2
8
0
35
8
,
7
7
9
-
-
(1
,
8
4
5
,
0
0
0
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-
-
-
75
8
,
0
5
9
Wo
r
k
e
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s
C
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p
R
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v
e
75
0
2
2
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7
2
7
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2
7
6
5,
0
0
9
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0
0
7
-
-
(3
,
6
7
0
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0
6
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24
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0
6
6
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2
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1
Ge
n
e
r
a
l
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a
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y
R
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e
r
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75
1
1
1
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8
5
2
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8
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6
6,
0
6
8
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5
7
5
-
-
(6
,
8
9
7
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7
7
0
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-
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-
11
,
0
2
3
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6
6
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Eq
u
i
p
m
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t
M
a
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n
t
e
n
a
n
c
e
75
2
9,
3
7
7
,
6
8
5
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6
9
3
,
0
7
3
-
-
(5
,
9
5
8
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5
9
8
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-
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-
10
,
1
1
2
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1
6
0
Po
l
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c
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q
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p
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t
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d
75
3
2,
2
0
9
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2
4
2
1,
0
8
7
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9
6
5
-
-
(1
,
5
7
8
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4
2
5
)
-
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-
1,
7
1
8
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7
8
2
Pa
r
k
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n
g
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q
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t
75
5
1,
6
9
0
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0
2
9
41
4
,
5
7
8
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-
(4
0
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,
0
0
0
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-
1,
7
0
4
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6
0
7
Fir
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n
t
F
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d
75
6
2,
1
7
1
,
9
2
1
42
7
,
7
9
0
-
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(1
4
2
,
0
0
0
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-
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-
2,
4
5
7
,
7
1
1
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S
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q
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p
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t
R
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p
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m
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d
75
7
89
3
,
9
5
2
21
5
,
3
5
7
-
-
(2
0
0
,
0
0
0
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-
-
-
90
9
,
3
0
9
Co
m
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s
a
t
e
d
A
b
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n
c
e
F
u
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d
76
0
5,
9
4
9
,
2
8
4
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1
0
1
,
6
1
4
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-
(2
,
0
3
0
,
0
0
0
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-
7,
0
2
0
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8
9
8
Re
t
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r
e
e
M
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d
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c
a
l
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General Fund Parks Maintenance Fund
Transfer In (From):Transfer In (From):
01099 691100 Tidelands $ 19,020,967 57099 691010 General Fund 1,000,000
Total Transfers In $19,020,967 Total Transfers In $1,000,000
Capital Improvement Fund Facilities Maintenance Fund
Transfer In (From):Transfer In (From):
01299 691010 General Fund $ 6,000,000 57199 691010 General Fund $ 2,500,000
Total Transfers In $6,000,000 Total Transfers In $2,500,000
Tidelands Operating Fund Water Capital Fund
Transfer In (From):Transfer In (From):
10099 691010 General Fund $ 11,152,510 70299 692701 Water Enterprise Fund $ 3,637,843
Total Transfers In $11,152,510 Total Transfers In $3,637,843
Tidelands Capital Fund Debt Service Fund
Transfer In (From):Transfer In (From):
10199 691010 General Fund $ 4,715,000 80099 691010 General Fund $ 8,677,620
Total Transfers In $4,715,000 Total Transfers In $8,677,620
Facilities Financing Planning Fund Parks & Community Centers Fund
Transfer In (From):Transfer In (From):
51399 691010 General Fund $ 444,141 56299 691513 General Fund $1,711,044
Total Transfers In $444,141 Total Transfers In $1,711,044
TOTAL TRANSFERS IN:58,859,125$
General Fund Tidelands Capital Fund
Transfer Out (To Other Funds):Transfer Out (To):
01099 991012 Capital Improvement Fund $ 6,000,000 10099 991010 General Fund $ 19,020,967
01099 991100 Tidelands Operating Fund 11,152,510 Total Transfers Out $19,020,967
01099 991101 Tidelands Capital Fund 4,715,000
01099 991513 Facilities Financing Planning Fund 444,141
01099 991571 Facilities Maintenance Fund 2,500,000
01099 991570 Parks Maintenance Fund 1,000,000 Water Enterprise Fund
01099 991800 Debt Service Fund 8,677,620 Transfer Out (To):
Total Transfers Out $34,489,271 70199 992702 Water Capital Fund $ 3,637,843
Total Transfers Out $ 3,637,843
Facilities Financing Planning Fund
Transfer Out (To Other Funds):
51399 991562 Parks & Community Centers Fund $ 1,711,044
Total Transfers In $1,711,044
TOTAL TRANSFERS OUT 58,859,125$
FISCAL YEAR 23-24 ADOPTED BUDGET INTERFUND TRANSFERS
TRANSFERS IN
FISCAL YEAR 23-24 ADOPTED BUDGET INTERFUND TRANSFERS
TRANSFERS OUT
57
THIS PAGE IS LEFT INTENTIONALLY BLANK
58
59
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
01015005 - CITY ATTORNEY ADMIN 2,119,793$ 2,116,526$ 2,350,264$ 2,526,824$ 7.51%
01015151 - CITY ATTORNEY OUTSIDE COUNSEL 242,277$ 251,918$ -$ -$ 0.00%
Grand Total 2,362,069$ 2,368,444$ 2,350,264$ 2,526,824$ 7.51%
CITY ATTORNEY DEPARTMENT
$29,000
$23,000
$9,000
$7,500
$7,000
$6,100
$5,750
$1,500
$1,300
$1,156
LIB MATRLS ONLINE REFRNCE
SERVICES PROFESSIONAL
SOFTWARE LICENSE RENEWAL
TRAVEL & MEETINGS NOC
PUBLICATIONS & DUES NOC
SUPPLIES OFFICE NOC
TRAINING
POSTAGE/FREIGHT/EXPRESS NOC
LIBRARY MATERIALS
SERVICES CITY PRINT CONTRACT
Top Non-Personnel Budgeted Items - FY 24
$2.5 M,
0.9%
$291.4 M,
99.1%
% of General Fund Budget
City Attorney Department Other General Fund Departments
60
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
FY 22 FY 23 FY 24
Full-Time 7.00 7.00 8.00
Part-Time (FTE)1.60 1.60 0.50
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 78,414 - 32,326 110,740
1.00 1.00 246,815 - 69,263 316,078
1.00 1.00 296,913 - 84,634 381,547
1.00 1.00 193,086 - 47,059 240,145
1.00 1.00 193,086 - 54,559 247,645
1.00 1.00 175,210 - 43,884 219,094
1.00 1.00 106,635 - 35,696 142,330
0.00 1.00 87,758 - 33,442 121,200
Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.60 0.50 47,215 0 2,455 49,670
1,425,132 0 403,317 1,828,449
Paralegal - PT
Paralegal
CITY ATTORNEY PERSONNEL
Administrative Assistant to the City Attorney
Assistant City Attorney
City Attorney
Deputy City Attorney
Deputy City Attorney
Deputy City Attorney
Paralegal
61
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 1,802,066 1,804,190 2,046,496 2,236,764 9.30%
70 - REGULAR SALARIES 1,188,729 1,195,801 1,345,415 1,425,132 5.93%
72 - BENEFITS 613,337 596,390 699,881 810,432 15.80%
73 - LUMP SUM PAYS - 12,000 - - 0.00%
74 - OTHER PAYS - - 1,200 1,200 0.00%
MAINTENANCE & OPERATIONS 51,103 73,794 91,306 91,306 0.00%
81 - CONTRACT SERVICES 2,562 20,476 24,156 24,156 0.00%
84 - SUPPLIES & MATERIALS 30,995 33,637 36,400 36,400 0.00%
86 - TRAVEL & TRAINING 2,741 10,743 13,250 13,250 0.00%
87 - GENERAL EXPENSES 14,805 8,939 17,500 17,500 0.00%
INTERNAL SERVICE CHARGE 508,900 490,460 212,462 198,753 -6.45%
88 - INTERNAL SVC CHARGE 266,623 238,541 212,462 198,753 -6.45%
89 - RISK MANAGEMENT 242,277 251,918 - - 0.00%
Grand Total 2,362,069 2,368,444 2,350,264 2,526,824 7.51%
CITY ATTORNEY SUMMARY BY ACCOUNT TYPE
$1
.
8
M
$0
.
5
M
$1
.
8
M
$0
.
5
M
$2
.
0
M
$2
.
2
M
SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE
FY 21 Actuals FY 22 Actuals FY23 Adopted FY24 Adopted
62
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
01015005 - CITY ATTORNEY ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,061,642 1,098,360 1,200,847 1,377,917 14.75%
711003 - SALARIES PART TIME 127,087 97,441 144,569 47,215 -67.34%
70 - REGULAR SALARIES Total 1,188,729 1,195,801 1,345,415 1,425,132 5.93%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 96,568 83,327 157,416 180,096 14.41%
721002 - CAFETERIA ALLOWANCE PT 7,162 5,277 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 82,585 80,821 98,429 115,742 17.59%
723002 - PENSION ER NORMAL COST MISC 108,665 100,235 122,518 141,298 15.33%
723004 - RETIREMENT PART TIME/TEMP - - 5,421 1,771 -67.34%
724001 - PENSION EE CONTRIB MISC (145,334) (141,332) (174,904) (159,868) -8.60%
725001 - PENSION UAL REQUIRED MISC 276,696 274,737 309,189 309,189 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 103,951 108,288 97,926 97,926 0.00%
727001 - CAR ALLOWANCE 8,423 8,423 8,400 8,400 0.00%
727003 - CELL PHONE STIPEND 4,437 4,004 3,840 3,840 0.00%
727004 - RHS $2.50 CONTRIBUTION 2,870 1,777 1,750 17,422 895.54%
727012 - LIFE INSURANCE 709 718 735 840 14.29%
727013 - EMP ASSISTANCE PROGRAM 133 134 140 160 14.29%
727015 - UNEMPLOYMENT EXPENSE 7,417 76 - - 0.00%
727016 - MEDICARE FRINGES 17,880 18,160 21,791 23,453 7.63%
727017 - PARS DC 401A - 7,998 - - 0.00%
727019 - SURVIVOR BENEFIT 564 404 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 2,171 3,532 5,200 21,936 321.85%
728003 - COMPENSATED ABSENCES 38,440 39,811 42,030 48,227 14.75%
72 - BENEFITS Total 613,337 596,390 699,881 810,432 15.80%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 12,000 - - 0.00%
73 - LUMP SUM PAYS Total - 12,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - - 1,200 1,200 0.00%
74 - OTHER PAYS Total - - 1,200 1,200 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 2,063 20,177 23,000 23,000 0.00%
811027 - SERVICES CITY PRINT CONTRACT 499 299 1,156 1,156 0.00%
81 - CONTRACT SERVICES Total 2,562 20,476 24,156 24,156 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 5,521 7,263 6,100 6,100 0.00%
841052 - LIBRARY MATERIALS 344 3,268 1,300 1,300 0.00%
CITY ATTORNEY SUMMARY BY ACCOUNT DETAIL
63
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
CITY ATTORNEY SUMMARY BY ACCOUNT DETAIL
841053 - LIB MATRLS ONLINE REFRNCE 25,130 23,105 29,000 29,000 0.00%
84 - SUPPLIES & MATERIALS Total 30,995 33,637 36,400 36,400 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 2,440 8,331 7,500 7,500 0.00%
861003 - TRAINING 301 2,412 5,750 5,750 0.00%
86 - TRAVEL & TRAINING Total 2,741 10,743 13,250 13,250 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 1,284 1,090 1,500 1,500 0.00%
871004 - PUBLICATIONS & DUES NOC 4,309 3,339 7,000 7,000 0.00%
871017 - SOFTWARE LICENSE RENEWAL 9,211 4,510 9,000 9,000 0.00%
87 - GENERAL EXPENSES Total 14,805 8,939 17,500 17,500 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 59,682 59,748 62,103 69,863 12.50%
881005 - IT ISF REPLACEMENT CHARGE 10,338 11,018 27,655 27,655 0.00%
881010 - WORKERS' COMP ISF MISC 40,774 28,164 41,763 15,771 -62.24%
881012 - GENERAL LIABILITY INSURANCE 60,673 38,429 18,413 17,720 -3.76%
881013 - UNINSURED CLAIMS CHARGE 26,129 31,928 - - 0.00%
881014 - ANNUAL OPEB CHARGE 69,027 69,254 62,528 67,744 8.34%
88 - INTERNAL SVC CHARGE Total 266,623 238,541 212,462 198,753 -6.45%
01015005 - CITY ATTORNEY ADMIN Total 2,119,793 2,116,526 2,350,264 2,526,824 7.51%
01015151 - CITY ATTORNEY OUTSIDE COUNSEL
89 - RISK MANAGEMENT
891020 - OUTSIDE COUNSEL ADVISORY 52,741 43,315 - - 0.00%
891021 - OUTSIDE COUNSEL SPEC LIT 168,926 203,807 - - 0.00%
891022 - OUTSIDE COUNSEL CODE ENF 20,609 4,796 - - 0.00%
89 - RISK MANAGEMENT Total 242,277 251,918 - - 0.00%
01015151 - CITY ATTORNEY OUTSIDE COUNSEL Total 242,277 251,918 - - 0.00%
Grand Total 2,362,069 2,368,444 2,350,264 2,526,824 7.51%
64
65
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
01010005 - CITY CLERK ADMIN 1,042,935$ 1,047,961$ 1,140,760$ 1,186,331$ 3.99%
01010101 - ELECTIONS 74,700$ 151,710$ 125,000$ 5,000$ -96.00%
Grand Total 1,117,635$ 1,199,672$ 1,265,760$ 1,191,331$ -5.88%
CITY CLERK DEPARTMENT
$1.2 M,
0.4%
$292.7 M,
99.6%
% of General Fund Budget
City Clerk Department Other General Fund Departments
$42,000
$27,000
$6,000
$4,000
$3,500
$2,000
$2,000
$1,100
$800
$600
ADVERT & PUB RELATIONS
SERVICES PROFESSIONAL
SUPPLIES OFFICE NOC
TRAVEL & MEETINGS NOC
TRAINING
SERVICES CITY PRINT CONTRACT
POSTAGE/FREIGHT/EXPRESS NOC
PUBLICATIONS & DUES NOC
HARDWARE MONITOR/PRINTER
MAINT & REPAIR NOC
Top Non-Personnel Budgeted Items - FY 24
66
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
FY 22 FY 23 FY 24
Full-Time 5.00 5.00 5.00
Part-Time (FTE)1.00 1.00 1.00
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 98,310 540 36,549 135,399
1.00 1.00 101,138 - 37,440 138,578
1.00 1.00 183,126 - 55,884 239,009
1.00 1.00 78,934 540 35,133 114,607
1.00 1.00 70,424 - 31,372 101,796
Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 58,093 - 3,021 61,114
590,024 1,080 199,399 790,503
Department Assistant - PT
Records Specialist
CITY CLERK PERSONNEL
Administrative Assistant
Assistant City Clerk
City Clerk
Department Assistant
67
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 822,584 826,392 940,509 964,731 2.58%
70 - REGULAR SALARIES 502,951 498,193 582,432 590,024 1.30%
71 - SPECIAL PAYS 1,083 1,083 1,080 1,080 0.00%
72 - BENEFITS 318,549 319,116 356,397 373,027 4.67%
73 - LUMP SUM PAYS - 8,000 - - 0.00%
74 - OTHER PAYS - - 600 600 0.00%
MAINTENANCE & OPERATIONS 144,602 227,549 200,000 90,000 -55.00%
81 - CONTRACT SERVICES 96,514 179,357 149,000 29,000 -80.54%
84 - SUPPLIES & MATERIALS 4,540 5,722 6,000 6,000 0.00%
85 - MAINTENANCE & REPAIR 871 2,100 1,600 1,600 0.00%
86 - TRAVEL & TRAINING 3,610 5,282 7,500 7,500 0.00%
87 - GENERAL EXPENSES 39,067 35,088 35,900 45,900 27.86%
INTERNAL SERVICE CHARGE 150,449 145,731 125,251 136,600 9.06%
88 - INTERNAL SVC CHARGE 150,449 145,731 125,251 136,600 9.06%
Grand Total 1,117,635 1,199,672 1,265,760 1,191,331 -5.88%
CITY CLERK SUMMARY BY ACCOUNT TYPE
$0
.
8
M
$0
.
1
M
$0
.
2
M
$0
.
8
M
$0
.
2
M
$0
.
1
M
$0
.
9
M
$0
.
2
M
$0
.
1
M
$1
.
0
M
$0
.
1
M
SALARIES & BENEFITS MAINTENANCE & OPERATIONS INTERNAL SERVICE CHARGE
FY 21 Actuals FY 22 Actuals FY23 Adopted FY24 Adopted
68
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
01010005 - CITY CLERK ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 479,884 475,490 532,689 531,931 -0.14%
711003 - SALARIES PART TIME 23,067 22,704 49,744 58,093 16.78%
70 - REGULAR SALARIES Total 502,951 498,193 582,432 590,024 1.30%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 1,083 1,083 1,080 1,080 0.00%
71 - SPECIAL PAYS Total 1,083 1,083 1,080 1,080 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 112,273 108,171 112,440 112,560 0.11%
721002 - CAFETERIA ALLOWANCE PT - 2,700 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 44,865 45,030 51,048 51,673 1.22%
723002 - PENSION ER NORMAL COST MISC 43,531 41,092 47,904 48,223 0.67%
723004 - RETIREMENT PART TIME/TEMP - - 1,865 2,178 16.78%
724001 - PENSION EE CONTRIB MISC (65,436) (65,082) (75,717) (62,131) -17.94%
725001 - PENSION UAL REQUIRED MISC 104,003 103,266 131,864 131,864 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 39,072 40,703 41,764 41,764 0.00%
727001 - CAR ALLOWANCE 4,813 4,813 4,800 4,800 0.00%
727003 - CELL PHONE STIPEND 1,926 2,049 1,920 2,460 28.13%
727004 - RHS $2.50 CONTRIBUTION 6,263 6,444 6,212 7,338 18.13%
727012 - LIFE INSURANCE 525 508 525 525 0.00%
727013 - EMP ASSISTANCE PROGRAM 98 95 100 100 0.00%
727016 - MEDICARE FRINGES 7,726 7,807 10,091 10,308 2.15%
727017 - PARS DC 401A - 1,347 - - 0.00%
727019 - SURVIVOR BENEFIT 376 289 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 651 2,680 2,936 2,747 -6.46%
728003 - COMPENSATED ABSENCES 17,864 17,205 18,644 18,618 -0.14%
72 - BENEFITS Total 318,549 319,116 356,397 373,027 4.67%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 8,000 - - 0.00%
73 - LUMP SUM PAYS Total - 8,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - - 600 600 0.00%
74 - OTHER PAYS Total - - 600 600 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 21,538 27,302 22,000 22,000 0.00%
811027 - SERVICES CITY PRINT CONTRACT 277 345 2,000 2,000 0.00%
81 - CONTRACT SERVICES Total 21,814 27,646 24,000 24,000 0.00%
CITY CLERK SUMMARY BY ACCOUNT DETAIL
69
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
CITY CLERK SUMMARY BY ACCOUNT DETAIL
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 4,540 5,722 6,000 6,000 0.00%
84 - SUPPLIES & MATERIALS Total 4,540 5,722 6,000 6,000 0.00%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT 500 1,167 500 500 0.00%
851013 - PRINTER MAINT/SUPPLIES 100 - 500 500 0.00%
851037 - MAINT & REPAIR NOC 270 933 600 600 0.00%
85 - MAINTENANCE & REPAIR Total 871 2,100 1,600 1,600 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 1,491 2,175 4,000 4,000 0.00%
861003 - TRAINING 2,119 3,107 3,500 3,500 0.00%
86 - TRAVEL & TRAINING Total 3,610 5,282 7,500 7,500 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 36,422 33,267 32,000 42,000 31.25%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 899 546 2,000 2,000 0.00%
871004 - PUBLICATIONS & DUES NOC 947 557 1,100 1,100 0.00%
871018 - HARDWARE MONITOR/PRINTER 800 718 800 800 0.00%
87 - GENERAL EXPENSES Total 39,067 35,088 35,900 45,900 27.86%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 54,062 57,319 60,396 68,650 13.67%
881005 - IT ISF REPLACEMENT CHARGE 9,361 9,652 9,815 9,815 0.00%
881010 - WORKERS' COMP ISF MISC 18,207 12,832 685 4,546 563.26%
881012 - GENERAL LIABILITY INSURANCE 26,195 19,409 10,513 10,094 -3.99%
881013 - UNINSURED CLAIMS CHARGE 11,281 15,074 16,554 15,565 -5.98%
881014 - ANNUAL OPEB CHARGE 31,343 31,446 27,288 27,931 2.36%
88 - INTERNAL SVC CHARGE Total 150,449 145,731 125,251 136,600 9.06%
01010005 - CITY CLERK ADMIN Total 1,042,935 1,047,961 1,140,760 1,186,331 3.99%
01010101 - ELECTIONS
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 74,700 151,710 125,000 5,000 -96.00%
81 - CONTRACT SERVICES Total 74,700 151,710 125,000 5,000 -96.00%
01010101 - ELECTIONS Total 74,700 151,710 125,000 5,000 -96.00%
Grand Total 1,117,635 1,199,672 1,265,760 1,191,331 -5.88%
70
71
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
01005001 - CITY COUNCIL AIRPORT ISSUES 34,500$ -$ -$ -$ 0.00%
01005005 - CITY COUNCIL ADMIN 588,633$ 585,602$ 909,554$ 924,218$ 1.61%
Grand Total 623,133$ 585,602$ 909,554$ 924,218$ 1.61%
CITY COUNCIL DEPARTMENT
$106,345
$90,000
$60,000
$50,000
$50,000
$45,000
$25,000
$15,000
$6,000
$6,000
SERVICES PROFESSIONAL
PUBLICATIONS & DUES NOC
CITY GRANTS
FIREWORKS
COMMUNITY SUPPORT
SPECIAL EVENT SUPPORT
SPECIAL DEPT EXPENSE NOC
TRAVEL & MEETINGS NOC
DIST 3 DISCRETIONARY GRNT
DIST 5 DISCRETIONARY GRNT
Top Non-Personnel Budgeted Items - FY 24
$.9 M, 0.3%
$293.0 M,
99.7%
% of General Fund Budget
City Council Department Other General Fund Departments
72
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 261,534 259,436 354,337 371,819 4.93%
71 - SPECIAL PAYS 128,741 133,399 136,084 147,248 8.20%
72 - BENEFITS 132,792 126,037 218,253 224,571 2.90%
MAINTENANCE & OPERATIONS 339,050 308,847 493,245 493,245 0.00%
81 - CONTRACT SERVICES 44,313 800 106,345 106,345 0.00%
82 - GRANT OPERATING 149,800 146,100 155,000 155,000 0.00%
84 - SUPPLIES & MATERIALS 14,045 42,900 79,000 79,000 0.00%
85 - MAINTENANCE & REPAIR - - 150 150 0.00%
86 - TRAVEL & TRAINING 5,416 12,255 15,750 15,750 0.00%
87 - GENERAL EXPENSES 125,475 106,791 137,000 137,000 0.00%
INTERNAL SERVICE CHARGE 22,549 17,318 61,472 58,654 -4.59%
88 - INTERNAL SVC CHARGE 22,549 17,318 61,472 58,654 -4.59%
CAPITAL EXPENDITURES - - 500 500 0.00%
90 - CAPITAL EXPENDITURES - - 500 500 0.00%
Grand Total 623,133 585,602 909,554 924,218 1.61%
CITY COUNCIL SUMMARY BY ACCOUNT TYPE
$0
.
3
M
$0
.
3
M
$0
.
3
M
$0
.
3
M
$0
.
0
M
$0
.
4
M
$0
.
5
M
$0
.
4
M
$0
.
5
M
$0
.
0
M
SALARIES & BENEFITS MAINTENANCE &
OPERATIONS
INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 21 Actuals FY 22 Actuals FY23 Adopted FY24 Adopted
73
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
01005001 - CITY COUNCIL AIRPORT ISSUES
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 34,500 - - - 0.00%
81 - CONTRACT SERVICES Total 34,500 - - - 0.00%
01005001 - CITY COUNCIL AIRPORT ISSUES Total 34,500 - - - 0.00%
01005005 - CITY COUNCIL ADMIN
71 - SPECIAL PAYS
715006 - COUNCIL ALLOWANCES 128,741 133,399 136,084 147,248 8.20%
71 - SPECIAL PAYS Total 128,741 133,399 136,084 147,248 8.20%
72 - BENEFITS
721002 - CAFETERIA ALLOWANCE PT 86,004 79,474 157,416 157,584 0.11%
722001 - PENSION EE NORMAL COST MISC 6,343 6,067 8,846 11,329 28.08%
723002 - PENSION ER NORMAL COST MISC 9,876 9,199 13,078 15,735 20.32%
723004 - RETIREMENT PART TIME/TEMP 1,170 1,476 1,342 1,342 0.00%
724001 - PENSION EE CONTRIB MISC (6,318) (6,112) (17,691) (16,833) -4.85%
725001 - PENSION UAL REQUIRED MISC 24,466 24,292 31,273 31,273 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 9,191 9,575 9,905 9,905 0.00%
727004 - RHS $2.50 CONTRIBUTION - - 9,828 9,828 0.00%
727016 - MEDICARE FRINGES 1,747 1,778 4,256 4,407 3.56%
727019 - SURVIVOR BENEFIT 313 289 - - 0.00%
72 - BENEFITS Total 132,792 126,037 218,253 224,571 2.90%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 9,703 800 106,345 106,345 0.00%
811027 - SERVICES CITY PRINT CONTRACT 111 - - - 0.00%
81 - CONTRACT SERVICES Total 9,813 800 106,345 106,345 0.00%
82 - GRANT OPERATING
821006 - CITY GRANTS 60,000 55,550 60,000 60,000 0.00%
821015 - COMMUNITY SUPPORT 50,000 50,000 50,000 50,000 0.00%
821016 - SPECIAL EVENT SUPPORT 39,800 40,550 45,000 45,000 0.00%
82 - GRANT OPERATING Total 149,800 146,100 155,000 155,000 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 537 140 4,000 4,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 13,508 761 30,000 25,000 -16.67%
841054 - FIREWORKS - 42,000 45,000 50,000 11.11%
84 - SUPPLIES & MATERIALS Total 14,045 42,900 79,000 79,000 0.00%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT - - 150 150 0.00%
85 - MAINTENANCE & REPAIR Total - - 150 150 0.00%
CITY COUNCIL SUMMARY BY ACCOUNT DETAIL
74
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
CITY COUNCIL SUMMARY BY ACCOUNT DETAIL
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 5,091 12,255 15,000 15,000 0.00%
861003 - TRAINING 325 - 750 750 0.00%
86 - TRAVEL & TRAINING Total 5,416 12,255 15,750 15,750 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 1,270 1,703 4,000 4,000 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 537 165 1,000 1,000 0.00%
871004 - PUBLICATIONS & DUES NOC 95,869 74,361 90,000 90,000 0.00%
871008 - DIST 1 DISCRETIONARY GRNT 6,000 5,988 6,000 6,000 0.00%
871009 - DIST 2 DISCRETIONARY GRNT 3,000 - 6,000 6,000 0.00%
871010 - DIST 3 DISCRETIONARY GRNT 3,300 6,000 6,000 6,000 0.00%
871011 - DIST 4 DISCRETIONARY GRNT 4,500 5,900 6,000 6,000 0.00%
871012 - DIST 5 DISCRETIONARY GRNT 5,000 3,588 6,000 6,000 0.00%
871013 - DIST 6 DISCRETIONARY GRNT 6,000 6,000 6,000 6,000 0.00%
871014 - DIST 7 DISCRETIONARY GRNT - 3,087 6,000 6,000 0.00%
87 - GENERAL EXPENSES Total 125,475 106,791 137,000 137,000 0.00%
88 - INTERNAL SVC CHARGE
881010 - WORKERS' COMP ISF MISC 7,559 5,068 4,798 5,304 10.54%
881012 - GENERAL LIABILITY INSURANCE 10,478 7,531 3,192 3,065 -3.99%
881013 - UNINSURED CLAIMS CHARGE 4,512 4,719 53,483 50,286 -5.98%
88 - INTERNAL SVC CHARGE Total 22,549 17,318 61,472 58,654 -4.59%
90 - CAPITAL EXPENDITURES
911039 - OFFICE FURNITURE/FIXTURES - - 500 500 0.00%
90 - CAPITAL EXPENDITURES Total - - 500 500 0.00%
01005005 - CITY COUNCIL ADMIN Total 588,633 585,602 909,554 924,218 1.61%
Grand Total 623,133 585,602 909,554 924,218 1.61%
75
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76
, H omeless Outreach
Services, and
and
77
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
01020001 - CITY MANAGER AIRPORT ISSUES 160,042$ 135,620$ 350,000$ 250,000$ -28.57%
01020005 - CITY MANAGER ADMIN 1,838,798$ 1,533,737$ 1,853,050$ 2,097,457$ 13.19%
01020201 - CITY MGR PUBLIC INFO OFFICE 634,311$ 630,407$ 818,540$ 923,053$ 12.77%
01020202 - CITY MGR ECONOMIC DEVELOPMENT 329,832$ 246,160$ 429,485$ 371,000$ -13.62%
0102041 - CITY MGR OUTREACH SERVICES 356,428$ 1,329,641$ 2,540,933$ 3,118,520$ 22.73%
16520202 - COVID ECONOMIC SUPPORT GRANTS 2,419,337$ -$ -$ -$ 0.00%
16620 - AMERICAN RESCUE PLAN ACT -$ 122,543$ -$ -$ 0.00%
76420203 - CITY MGR INFORMTN TECHNOLOGY 4,226,897$ 4,059,404$ 5,279,045$ 5,749,039$ 8.90%
7657650 - IT REPLACEMENT 539,498$ 736,996$ 673,352$ 688,000$ 2.18%
7657651 - IT STRATEGIC ERP -$ 67,388$ -$ -$ 0.00%
7657653 - IT STRATEGIC 68,963$ 76,963$ 180,000$ 180,000$ 0.00%
7657654 - PERMIT SYSTEM REPLACEMENT 286,974$ 349,513$ 493,496$ 493,496$ 0.00%
Grand Total 10,861,078$ 9,288,371$ 12,617,901$ 13,870,565$ 9.93%
CITY MANAGER DEPARTMENT
$2,082,372
$1,582,016
$1,050,000
$410,000
$300,750
$255,000
$250,000
$200,000
$190,000
$183,496
SERVICES PROFESSIONAL
OTHER AGENCY FEES
SOFTWARE LICENSE RENEWAL
SOFTWARE LICENSE NEW
TELECOMM DATALINES
SIGNATURE EVENT SUPPORT
CYBER SECURITY
EQUIPMENT RENOVATION
PC REPLACEMENT
SOFTWARE LICENSES
Top Non-Personnel Budgeted Items - FY 24
$6.8 M,
2.3%
$287.2 M,
97.7%
% of General Fund Budget
City Manager Department Other General Fund Departments
78
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
FY 22 FY 23 FY 24
Full-Time 21.50 24.00 25.00
Part-Time (FTE)1.80 1.00 1.00
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
Administrative Assistant to the Assistant City Manager 1.00 1.00 100,085 - 37,757 137,842
1.00 1.00 216,188 - 61,200 277,388
Assistant City Manager 0.00 1.00 274,260 - 67,441 341,702
1.00 1.00 330,620 - 113,037 443,657
Deputy City Manager 1.00 0.00 - - - -
1.00 1.00 109,923 - 39,191 149,114
Homeless Services Manager 0.00 1.00 161,725 - 45,064 206,790
1.00 1.00 100,957 - 36,059 137,016
IT Analyst 1.00 1.00 117,484 - 39,366 156,850
1.00 1.00 116,837 - 39,159 155,996
IT Analyst 1.00 1.00 96,859 - 34,528 131,387
0.00 1.00 96,859 - 35,569 132,428
IT Analyst - Senior 1.00 1.00 135,381 - 40,169 175,550
1.00 1.00 103,979 - 36,420 140,398
IT Analyst - Senior 1.00 1.00 137,671 - 42,036 179,707
1.00 1.00 137,671 - 41,867 179,538
IT Analyst - Senior 1.00 1.00 137,671 4,620 42,452 184,743
1.00 1.00 197,420 - 49,326 246,747
IT Supervisor 1.00 1.00 156,019 - 44,669 200,688
1.00 1.00 172,841 - 46,782 219,623
IT Technician 1.00 1.00 82,218 - 34,010 116,229
1.00 1.00 75,995 900 33,154 110,049
IT Technician - Senior 1.00 1.00 82,493 1,800 35,106 119,399
0.50 0.50 49,340 - 30,787 80,127
Library Services Manager 1.00 0.00 - - - -
1.00 1.00 97,167 - 35,606 132,774
Management Fellow 0.50 0.50 27,877 - 26,292 54,169
1.00 1.00 178,926 - 45,368 224,294
Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
Intern 0.50 0.50 20,083 - 1,044 21,128
0.50 0.50 28,147 - 1,464 29,610
3,542,695 7,320 1,134,925 4,684,940
IT Technician - PT
IT Analyst - Senior
IT Analyst - Senior
IT Manager
IT Supervisor
IT Technician
CITY MANAGER PERSONNEL
Assistant City Manager
City Manager
Executive Assistant to the City Manager
IT Analyst
IT Analyst
IT Analyst
IT Technician - Senior
Management Analyst
Public Information Manager
79
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 4,444,854 3,675,986 5,076,838 5,679,106 11.86%
70 - REGULAR SALARIES 2,934,023 2,729,020 3,169,345 3,542,695 11.78%
71 - SPECIAL PAYS 5,635 6,609 6,420 7,320 14.02%
72 - BENEFITS 1,464,517 878,439 1,865,492 2,093,510 12.22%
73 - LUMP SUM PAYS - 35,000 - - 0.00%
74 - OTHER PAYS 40,679 26,918 35,581 35,581 0.00%
MAINTENANCE & OPERATIONS 5,121,452 4,225,019 5,762,027 6,366,653 10.49%
81 - CONTRACT SERVICES 882,083 1,813,057 3,115,300 3,664,888 17.64%
82 - GRANT OPERATING 2,728,763 362,629 363,485 305,000 -16.09%
83 - UTILITIES 153,966 302,146 246,875 315,750 27.90%
84 - SUPPLIES & MATERIALS 65,053 99,559 137,000 167,000 21.90%
85 - MAINTENANCE & REPAIR 53,248 53,768 95,965 95,965 0.00%
86 - TRAVEL & TRAINING 16,656 39,276 48,250 48,250 0.00%
87 - GENERAL EXPENSES 1,221,683 1,554,583 1,755,152 1,769,800 0.83%
INTERNAL SERVICE CHARGE 709,417 720,397 624,039 669,810 7.33%
88 - INTERNAL SVC CHARGE 709,417 720,397 624,039 669,810 7.33%
CAPITAL EXPENDITURES 585,356 666,969 1,154,996 1,154,996 0.00%
90 - CAPITAL EXPENDITURES 585,356 666,969 1,154,996 1,154,996 0.00%
Grand Total 10,861,078 9,288,371 12,617,901 13,870,565 9.93%
CITY MANAGER SUMMARY BY ACCOUNT TYPE
$4
.
4
M
$5
.
1
M
$3
.
7
M
$4
.
2
M
$5
.
1
M
$5
.
8
M
$5
.
7
M
$6
.
4
M
SALARIES & BENEFITS MAINTENANCE &
OPERATIONS
INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 21 Actuals FY 22 Actuals FY23 Adopted FY24 Adopted
80
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
01020001 - CITY MANAGER AIRPORT ISSUES
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 160,042 135,620 350,000 250,000 -28.57%
81 - CONTRACT SERVICES Total 160,042 135,620 350,000 250,000 -28.57%
01020001 - CITY MANAGER AIRPORT ISSUES Total 160,042 135,620 350,000 250,000 -28.57%
01020005 - CITY MANAGER ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 812,745 699,058 913,929 1,018,990 11.50%
711003 - SALARIES PART TIME 68,609 63,066 19,217 20,083 4.51%
70 - REGULAR SALARIES Total 881,354 762,124 933,146 1,039,073 11.35%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 100,588 90,459 134,928 146,328 8.45%
721002 - CAFETERIA ALLOWANCE PT 4,157 7,822 7,800 7,800 0.00%
722001 - PENSION EE NORMAL COST MISC 79,741 70,717 76,712 91,928 19.84%
723002 - PENSION ER NORMAL COST MISC 82,690 66,354 78,083 100,000 28.07%
723004 - RETIREMENT PART TIME/TEMP - - 721 753 4.51%
724001 - PENSION EE CONTRIB MISC (126,026) (107,102) (118,811) (119,309) 0.42%
725001 - PENSION UAL REQUIRED MISC 218,750 217,201 210,029 210,029 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 82,181 85,609 66,520 66,520 0.00%
727001 - CAR ALLOWANCE 13,236 10,843 13,200 13,200 0.00%
727003 - CELL PHONE STIPEND 4,332 3,888 3,840 5,280 37.50%
727004 - RHS $2.50 CONTRIBUTION 15,302 6,218 5,952 14,268 139.72%
727005 - HYBRID CONTRIB DEPT DIRECTOR - - 1,200 1,200 0.00%
727012 - LIFE INSURANCE 472 424 750 683 -9.00%
727013 - EMP ASSISTANCE PROGRAM 89 80 120 130 8.33%
727016 - MEDICARE FRINGES 13,285 11,699 15,487 17,456 12.72%
727017 - PARS DC 401A - 15,009 - - 0.00%
727019 - SURVIVOR BENEFIT 376 346 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 19,320 12,694 19,500 41,566 113.16%
728003 - COMPENSATED ABSENCES 28,330 28,693 31,988 35,665 11.50%
72 - BENEFITS Total 536,824 520,954 548,020 633,498 15.60%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 6,000 - - 0.00%
73 - LUMP SUM PAYS Total - 6,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - - 1,200 1,200 0.00%
74 - OTHER PAYS Total - - 1,200 1,200 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 204,372 14,587 154,000 199,000 29.22%
811027 - SERVICES CITY PRINT CONTRACT 410 837 500 500 0.00%
CITY MANAGER SUMMARY BY ACCOUNT DETAIL
81
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
CITY MANAGER SUMMARY BY ACCOUNT DETAIL
81 - CONTRACT SERVICES Total 204,782 15,425 154,500 199,500 29.13%
83 - UTILITIES
831001 - TELECOMM DATALINES 532 684 750 750 0.00%
83 - UTILITIES Total 532 684 750 750 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 2,254 2,397 3,000 3,000 0.00%
841049 - III PROGRAM 425 375 5,000 5,000 0.00%
84 - SUPPLIES & MATERIALS Total 2,679 2,772 8,000 8,000 0.00%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT - - 650 650 0.00%
851013 - PRINTER MAINT/SUPPLIES - - 900 900 0.00%
85 - MAINTENANCE & REPAIR Total - - 1,550 1,550 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 9,473 20,013 15,000 15,000 0.00%
861003 - TRAINING 324 445 750 750 0.00%
86 - TRAVEL & TRAINING Total 9,797 20,458 15,750 15,750 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 437 902 5,000 5,000 0.00%
871004 - PUBLICATIONS & DUES NOC 5,083 4,293 7,500 7,500 0.00%
87 - GENERAL EXPENSES Total 5,520 5,195 12,500 12,500 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 45,278 53,901 54,478 61,431 12.76%
881005 - IT ISF REPLACEMENT CHARGE 19,344 21,645 21,116 21,116 0.00%
881010 - WORKERS' COMP ISF MISC 24,069 16,485 6,268 6,310 0.68%
881012 - GENERAL LIABILITY INSURANCE 40,516 32,935 37,942 33,227 -12.43%
881013 - UNINSURED CLAIMS CHARGE 17,448 24,338 14,337 11,704 -18.36%
881014 - ANNUAL OPEB CHARGE 50,655 50,822 42,994 51,348 19.43%
88 - INTERNAL SVC CHARGE Total 197,310 200,125 177,134 185,136 4.52%
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT - - 500 500 0.00%
90 - CAPITAL EXPENDITURES Total - - 500 500 0.00%
01020005 - CITY MANAGER ADMIN Total 1,838,798 1,533,737 1,853,050 2,097,457 13.19%
01020201 - CITY MGR PUBLIC INFO OFFICE
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 234,769 204,702 258,155 316,056 22.43%
70 - REGULAR SALARIES Total 234,769 204,702 258,155 316,056 22.43%
82
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
CITY MANAGER SUMMARY BY ACCOUNT DETAIL
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 16,787 11,647 33,732 33,768 0.11%
722001 - PENSION EE NORMAL COST MISC 10,065 10,771 17,606 24,760 40.64%
723002 - PENSION ER NORMAL COST MISC 21,623 18,784 24,809 34,389 38.62%
724001 - PENSION EE CONTRIB MISC (18,783) (20,106) (33,560) (36,788) 9.62%
725001 - PENSION UAL REQUIRED MISC 32,959 32,725 59,326 59,326 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 12,382 12,898 18,790 18,790 0.00%
727001 - CAR ALLOWANCE 2,407 1,306 2,400 2,400 0.00%
727003 - CELL PHONE STIPEND 1,444 1,224 960 1,440 50.00%
727004 - RHS $2.50 CONTRIBUTION 964 536 3,588 3,588 0.00%
727012 - LIFE INSURANCE 158 136 210 158 -25.00%
727013 - EMP ASSISTANCE PROGRAM 30 25 40 30 -25.00%
727016 - MEDICARE FRINGES 3,537 3,090 4,232 5,128 21.16%
727019 - SURVIVOR BENEFIT 63 58 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - - - 2,743 0.00%
728003 - COMPENSATED ABSENCES 8,299 8,376 9,035 11,062 22.43%
72 - BENEFITS Total 91,933 81,471 141,168 160,793 13.90%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 2,000 - - 0.00%
73 - LUMP SUM PAYS Total - 2,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - - 1,200 1,200 0.00%
74 - OTHER PAYS Total - - 1,200 1,200 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 88,884 133,617 175,000 200,000 14.29%
81 - CONTRACT SERVICES Total 88,884 133,617 175,000 200,000 14.29%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC - 418 2,000 2,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 1,397 1,397 2,000 2,000 0.00%
84 - SUPPLIES & MATERIALS Total 1,397 1,816 4,000 4,000 0.00%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT 8,011 11,033 14,915 14,915 0.00%
85 - MAINTENANCE & REPAIR Total 8,011 11,033 14,915 14,915 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 2,106 3,000 3,000 0.00%
861003 - TRAINING 30 - 1,500 1,500 0.00%
86 - TRAVEL & TRAINING Total 30 2,106 4,500 4,500 0.00%
87 - GENERAL EXPENSES
83
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
CITY MANAGER SUMMARY BY ACCOUNT DETAIL
871002 - ADVERT & PUB RELATIONS 265 163 2,500 2,500 0.00%
871004 - PUBLICATIONS & DUES NOC 401 394 1,500 1,500 0.00%
871041 - NBTV OPERATIONS/PROGRAM 130,617 119,864 150,000 150,000 0.00%
87 - GENERAL EXPENSES Total 131,283 120,421 154,000 154,000 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 11,227 16,758 12,817 14,472 12.92%
881005 - IT ISF REPLACEMENT CHARGE 5,003 6,871 5,028 5,028 0.00%
881010 - WORKERS' COMP ISF MISC 6,436 4,813 1,586 1,511 -4.76%
881012 - GENERAL LIABILITY INSURANCE 10,833 9,615 9,239 8,978 -2.82%
881013 - UNINSURED CLAIMS CHARGE 4,665 7,105 3,491 3,162 -9.41%
881014 - ANNUAL OPEB CHARGE 12,188 12,228 13,442 14,438 7.41%
88 - INTERNAL SVC CHARGE Total 50,352 57,390 45,602 47,589 4.36%
90 - CAPITAL EXPENDITURES
911055 - PEG EQUIPMENT 27,653 15,852 20,000 20,000 0.00%
90 - CAPITAL EXPENDITURES Total 27,653 15,852 20,000 20,000 0.00%
01020201 - CITY MGR PUBLIC INFO OFFICE Total 634,311 630,407 818,540 923,053 12.77%
01020202 - CITY MGR ECONOMIC DEVELOPMENT
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 2,669 - 50,000 50,000 0.00%
81 - CONTRACT SERVICES Total 2,669 - 50,000 50,000 0.00%
82 - GRANT OPERATING
821015 - COMMUNITY SUPPORT 120,000 - 108,485 50,000 -53.91%
821017 - SIGNATURE EVENT SUPPORT 207,163 246,000 255,000 255,000 0.00%
82 - GRANT OPERATING Total 327,163 246,000 363,485 305,000 -16.09%
84 - SUPPLIES & MATERIALS
841046 - SPECIAL DEPT EXPENSE NOC - - 10,000 10,000 0.00%
84 - SUPPLIES & MATERIALS Total - - 10,000 10,000 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - - 2,250 2,250 0.00%
861003 - TRAINING - - 750 750 0.00%
86 - TRAVEL & TRAINING Total - - 3,000 3,000 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC - 35 1,500 1,500 0.00%
871004 - PUBLICATIONS & DUES NOC - 125 1,500 1,500 0.00%
87 - GENERAL EXPENSES Total - 160 3,000 3,000 0.00%
01020202 - CITY MGR ECONOMIC DEVELOPMENT Total 329,832 246,160 429,485 371,000 -13.62%
0102041 - CITY MGR OUTREACH SERVICES
84
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
CITY MANAGER SUMMARY BY ACCOUNT DETAIL
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 147,452 150,047 153,282 161,725 5.51%
70 - REGULAR SALARIES Total 147,452 150,047 153,282 161,725 5.51%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 22,392 22,452 22,488 22,512 0.11%
722001 - PENSION EE NORMAL COST MISC - 14,430 15,972 16,952 6.13%
723002 - PENSION ER NORMAL COST MISC - 10,637 11,021 13,129 19.12%
724001 - PENSION EE CONTRIB MISC - (18,003) (19,927) (18,709) -6.11%
725001 - PENSION UAL REQUIRED MISC - - 35,226 35,226 0.00%
725003 - PENSION UAL DISCRETIONARY MISC - - 11,157 11,157 0.00%
727003 - CELL PHONE STIPEND 960 960 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION - 1,790 1,828 1,750 -4.27%
727012 - LIFE INSURANCE - 105 105 105 0.00%
727013 - EMP ASSISTANCE PROGRAM - 20 20 20 0.00%
727016 - MEDICARE FRINGES - 2,113 2,549 2,685 5.36%
728003 - COMPENSATED ABSENCES 5,159 5,208 5,365 5,660 5.51%
72 - BENEFITS Total 28,511 39,711 86,763 91,447 5.40%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 2,000 - - 0.00%
73 - LUMP SUM PAYS Total - 2,000 - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 163,360 165,810 1,200,000 1,203,372 0.28%
841060 - OTHER AGENCY FEES - 919,837 1,060,800 1,582,016 49.13%
81 - CONTRACT SERVICES Total 163,360 1,085,647 2,260,800 2,785,388 23.20%
84 - SUPPLIES & MATERIALS
841071 - HOMELESS ASSISTANCE 17,104 52,236 20,000 50,000 150.00%
84 - SUPPLIES & MATERIALS Total 17,104 52,236 20,000 50,000 150.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE - - 8,755 9,859 12.61%
881005 - IT ISF REPLACEMENT CHARGE - - 3,352 3,352 0.00%
881010 - WORKERS' COMP ISF MISC - - - 982 0.00%
881012 - GENERAL LIABILITY INSURANCE - - - 5,381 0.00%
881013 - UNINSURED CLAIMS CHARGE - - - 1,895 0.00%
881014 - ANNUAL OPEB CHARGE - - 7,981 8,492 6.40%
88 - INTERNAL SVC CHARGE Total - - 20,088 29,960 49.14%
0102041 - CITY MGR OUTREACH SERVICES Total 356,428 1,329,641 2,540,933 3,118,520 22.73%
16520202 - COVID ECONOMIC SUPPORT GRANTS
82 - GRANT OPERATING
821004 - GRANT EXPENSES 2,401,600 - - - 0.00%
85
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
CITY MANAGER SUMMARY BY ACCOUNT DETAIL
82 - GRANT OPERATING Total 2,401,600 - - - 0.00%
87 - GENERAL EXPENSES
871034 - ADMINISTRATIVE 17,737 - - - 0.00%
87 - GENERAL EXPENSES Total 17,737 - - - 0.00%
16520202 - COVID ECONOMIC SUPPORT GRANTS Total 2,419,337 - - - 0.00%
16620 - AMERICAN RESCUE PLAN ACT
82 - GRANT OPERATING
821004 - GRANT EXPENSES - 116,629 - - 0.00%
82 - GRANT OPERATING Total - 116,629 - - 0.00%
87 - GENERAL EXPENSES
871034 - ADMINISTRATIVE - 5,913 - - 0.00%
87 - GENERAL EXPENSES Total - 5,913 - - 0.00%
16620 - AMERICAN RESCUE PLAN ACT Total - 122,543 - - 0.00%
76420203 - CITY MGR INFORMTN TECHNOLOGY
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,670,448 1,596,920 1,800,595 1,997,695 10.95%
711003 - SALARIES PART TIME - 15,227 24,168 28,147 16.46%
70 - REGULAR SALARIES Total 1,670,448 1,612,147 1,824,763 2,025,841 11.02%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 5,635 6,609 6,420 7,320 14.02%
71 - SPECIAL PAYS Total 5,635 6,609 6,420 7,320 14.02%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 334,781 304,892 348,564 382,704 9.79%
722001 - PENSION EE NORMAL COST MISC 146,444 135,961 152,001 182,958 20.37%
723002 - PENSION ER NORMAL COST MISC 144,084 133,622 151,454 190,176 25.57%
723004 - RETIREMENT PART TIME/TEMP - 571 906 1,056 16.46%
724001 - PENSION EE CONTRIB MISC (211,948) (201,583) (234,077) (232,074) -0.86%
725001 - PENSION UAL REQUIRED MISC 384,335 381,616 413,793 413,793 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 144,390 80,634 131,056 131,056 0.00%
727003 - CELL PHONE STIPEND 11,614 10,765 9,180 13,020 41.83%
727004 - RHS $2.50 CONTRIBUTION 19,924 24,087 20,038 17,820 -11.07%
727012 - LIFE INSURANCE 1,556 1,477 1,680 1,785 6.25%
727013 - EMP ASSISTANCE PROGRAM 294 279 320 340 6.25%
727016 - MEDICARE FRINGES 26,740 25,724 31,606 35,219 11.43%
727019 - SURVIVOR BENEFIT 814 808 - - 0.00%
728003 - COMPENSATED ABSENCES 61,600 62,356 63,021 69,919 10.95%
729015 - CONTRA PENSION EXP (GASB 68)(175,851) (650,383) - - 0.00%
729016 - CONTRA OPEB EXP (GASB 75)(81,526) (74,523) - - 0.00%
72 - BENEFITS Total 807,249 236,303 1,089,542 1,207,773 10.85%
86
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
CITY MANAGER SUMMARY BY ACCOUNT DETAIL
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 25,000 - - 0.00%
73 - LUMP SUM PAYS Total - 25,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 31,036 16,758 22,881 22,881 0.00%
713009 - STAND BY PAY 9,643 10,160 10,300 10,300 0.00%
74 - OTHER PAYS Total 40,679 26,918 33,181 33,181 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 44,116 36,076 45,000 100,000 122.22%
81 - CONTRACT SERVICES Total 44,116 36,076 45,000 100,000 122.22%
83 - UTILITIES
831001 - TELECOMM DATALINES 147,399 293,270 246,125 300,000 21.89%
831002 - UTILITIES TELEPHONE 6,035 8,192 - 15,000 0.00%
83 - UTILITIES Total 153,434 301,462 246,125 315,000 27.98%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 666 1,333 3,000 3,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 12,493 24,099 22,000 22,000 0.00%
841044 - TOOLS INSTRUMENTS ETC - 423 - - 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 30,634 - - - 0.00%
841065 - COMPUTER SUPPLY MEMORY/HD 80 - - - 0.00%
84 - SUPPLIES & MATERIALS Total 43,873 25,854 25,000 25,000 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 485 1,127 1,500 1,500 0.00%
851010 - MAINT & REPAIR EQUIPMENT 10 - - - 0.00%
851011 - MAINTENANCE COPIERS 44,721 41,608 75,000 75,000 0.00%
851013 - PRINTER MAINT/SUPPLIES 21 - 3,000 3,000 0.00%
85 - MAINTENANCE & REPAIR Total 45,237 42,735 79,500 79,500 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 1,000 2,225 10,000 10,000 0.00%
861003 - TRAINING 5,829 9,891 15,000 15,000 0.00%
86 - TRAVEL & TRAINING Total 6,829 12,116 25,000 25,000 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 38 14 300 300 0.00%
871017 - SOFTWARE LICENSE RENEWAL 825,779 1,048,015 1,300,000 1,050,000 -19.23%
871018 - HARDWARE MONITOR/PRINTER 1,166 705 - - 0.00%
871019 - NETWORK EQUIPMENT 1,693 2,062 - - 0.00%
871020 - PC REPLACEMENT 75 - - - 0.00%
87
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
CITY MANAGER SUMMARY BY ACCOUNT DETAIL
871021 - HARDWARE MAINTENANCE 20,325 28,114 50,000 50,000 0.00%
871070 - CYBER SECURITY - - - 250,000 0.00%
87 - GENERAL EXPENSES Total 849,076 1,078,909 1,350,300 1,350,300 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 9,500 9,000 9,000 10,940 21.55%
881003 - VEHICLE REPLACE ISF 4,477 4,509 7,124 7,252 1.79%
881004 - IT ISF OPERATING CHARGE 119,761 125,485 130,603 148,261 13.52%
881005 - IT ISF REPLACEMENT CHARGE 53,364 53,253 53,628 53,628 0.00%
881010 - WORKERS' COMP ISF MISC 48,316 35,826 5,358 15,641 191.93%
881012 - GENERAL LIABILITY INSURANCE 81,331 71,574 81,618 70,370 -13.78%
881013 - UNINSURED CLAIMS CHARGE 35,025 52,892 - - 0.00%
881014 - ANNUAL OPEB CHARGE 109,981 110,343 93,757 100,906 7.63%
881015 - OTHER INSURANCE ISF RATES - - 126 126 0.00%
88 - INTERNAL SVC CHARGE Total 461,755 462,882 381,214 407,124 6.80%
90 - CAPITAL EXPENDITURES
911002 - PC REPLACEMENT PROGRAM - 194 - - 0.00%
911003 - SOFTWARE LICENSES 386 3,902 - - 0.00%
911004 - COMPUTER EQUIPMENT 29,004 129,542 100,000 100,000 0.00%
911027 - SOFTWARE LICENSE NEW 69,177 58,164 70,000 70,000 0.00%
911039 - OFFICE FURNITURE/FIXTURES - 590 3,000 3,000 0.00%
90 - CAPITAL EXPENDITURES Total 98,567 192,393 173,000 173,000 0.00%
76420203 - CITY MGR INFORMTN TECHNOLOGY Total 4,226,897 4,059,404 5,279,045 5,749,039 8.90%
7657650 - IT REPLACEMENT
87 - GENERAL EXPENSES
871018 - HARDWARE MONITOR/PRINTER 4,207 3,421 - - 0.00%
871019 - NETWORK EQUIPMENT 24,203 59,176 60,000 60,000 0.00%
871020 - PC REPLACEMENT 189,658 281,388 175,352 190,000 8.35%
87 - GENERAL EXPENSES Total 218,068 343,986 235,352 250,000 6.22%
90 - CAPITAL EXPENDITURES
911005 - COPIER PURCHASES 25,936 51,626 88,000 88,000 0.00%
911020 - EQUIPMENT RENOVATION 5,952 243,363 200,000 200,000 0.00%
911022 - MOBILE DATA COMPUTING 95,536 56,103 50,000 50,000 0.00%
911027 - SOFTWARE LICENSE NEW 16,818 41,920 100,000 100,000 0.00%
911050 - ILS REPLACEMENT 177,188 - - - 0.00%
90 - CAPITAL EXPENDITURES Total 321,430 393,011 438,000 438,000 0.00%
7657650 - IT REPLACEMENT Total 539,498 736,996 673,352 688,000 2.18%
7657651 - IT STRATEGIC ERP
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL - 67,388 - - 0.00%
81 - CONTRACT SERVICES Total - 67,388 - - 0.00%
88
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
CITY MANAGER SUMMARY BY ACCOUNT DETAIL
7657651 - IT STRATEGIC ERP Total - 67,388 - - 0.00%
7657653 - IT STRATEGIC
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 7,350 23,979 80,000 80,000 0.00%
81 - CONTRACT SERVICES Total 7,350 23,979 80,000 80,000 0.00%
90 - CAPITAL EXPENDITURES
911024 - EQUIPMENT N.O.C.61,613 52,984 100,000 100,000 0.00%
90 - CAPITAL EXPENDITURES Total 61,613 52,984 100,000 100,000 0.00%
7657653 - IT STRATEGIC Total 68,963 76,963 180,000 180,000 0.00%
7657654 - PERMIT SYSTEM REPLACEMENT
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 210,880 315,306 - - 0.00%
81 - CONTRACT SERVICES Total 210,880 315,306 - - 0.00%
84 - SUPPLIES & MATERIALS
841046 - SPECIAL DEPT EXPENSE NOC - 16,881 70,000 70,000 0.00%
84 - SUPPLIES & MATERIALS Total - 16,881 70,000 70,000 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 4,596 - - 0.00%
86 - TRAVEL & TRAINING Total - 4,596 - - 0.00%
90 - CAPITAL EXPENDITURES
911003 - SOFTWARE LICENSES 76,094 - 183,496 183,496 0.00%
911027 - SOFTWARE LICENSE NEW - 12,730 240,000 240,000 0.00%
90 - CAPITAL EXPENDITURES Total 76,094 12,730 423,496 423,496 0.00%
7657654 - PERMIT SYSTEM REPLACEMENT Total 286,974 349,513 493,496 493,496 0.00%
Grand Total 10,861,078 9,288,371 12,617,901 13,870,565 9.93%
89
THIS PAGE IS LEFT INTENTIONALLY BLANK
90
91
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
01050005 - CDD ADMIN 1,674,644$ 1,741,023$ 1,945,782$ 2,099,836$ 7.92%
0105041 - INSPECTIONS 2,000,637$ 2,159,755$ 2,336,351$ 2,554,792$ 9.35%
0105042 - PLAN CHECKS/PERMITS 4,568,794$ 4,428,084$ 4,768,568$ 5,098,884$ 6.93%
01050501 - PLANNING 3,120,200$ 3,256,478$ 3,446,294$ 3,626,032$ 5.22%
01050503 - CODE ENFORCEMENT 786,357$ 828,714$ 864,723$ 941,714$ 8.90%
01050504 - BUILDING -$ 650$ 20,000$ 20,000$ 0.00%
01050505 - REAL PROPERTY GEN FUND 409,528$ 389,624$ 416,981$ 596,373$ 43.02%
10050505 - REAL PROPERTY TIDELANDS 3,019$ 3,543$ 2,050$ 2,250$ 9.76%
12050502 - CDBG 262,355$ 208,791$ 183,586$ 183,586$ 0.00%
Grand Total 12,825,533$ 13,016,661$ 13,984,335$ 15,123,468$ 8.15%
COMMUNITY DEVELOPMENT DEPARTMENT
$14.9 M,
5.1%
$279.0 M,
94.9%
% of General Fund Budget
Community Development Department
Other General Fund Departments
$906,794
$65,195
$57,896
$48,495
$47,000
$46,150
$40,000
$40,000
$30,000
$25,400
SERVICES PROFESSIONAL
ADMINISTRATIVE
SOCIAL SERVICE PROVIDERS
GRANT EXPENSES
ADVERT & PUB RELATIONS
PUBLICATIONS & DUES NOC
SERVICES CITY PRINT CONTRACT
RECORDS MANAGEMENT CONTRACTS
TRAINING
AUTOMOTIVE FUEL/WASH
Top Non-Personnel Budgeted Items - FY 24
92
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
COMMUNITY DEVELOPMENT PERSONNEL
FY 22 FY 23 FY 24
Full-Time 50.20 53.20 56.20
Part-Time (FTE)10.20 6.70 6.20
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 98,310 1,800 37,385 137,494
1.00 1.00 98,310 - 62,101 160,411
1.00 1.00 95,985 - 35,465 131,450
1.00 1.00 104,195 - 37,384 141,579
1.00 1.00 116,336 - 46,895 163,231
1.00 1.00 99,254 - 36,875 136,130
1.00 1.00 90,407 6,300 35,331 132,037
1.00 1.00 137,830 4,500 42,084 184,413
1.00 1.00 137,830 4,500 42,591 184,921
1.00 1.00 125,071 4,800 40,690 170,560
1.00 1.00 125,071 4,500 40,990 170,560
1.00 1.00 124,378 5,520 38,280 168,178
1.00 1.00 129,712 3,600 38,755 172,067
1.00 1.00 129,472 900 38,498 168,870
1.00 1.00 162,212 - 43,744 205,955
1.00 1.00 162,973 - 42,422 205,395
1.00 1.00 137,474 900 39,454 177,827
1.00 1.00 167,741 6,540 45,086 219,367
1.00 1.00 167,741 900 45,390 214,031
1.00 1.00 178,854 - 44,319 223,173
1.00 1.00 165,600 1,800 42,888 210,288
0.00 1.00 70,580 1,800 32,584 104,964
1.00 1.00 85,859 3,480 35,168 124,507
1.00 1.00 114,636 780 39,638 155,054
1.00 1.00 126,401 2,580 40,752 169,733
1.00 1.00 274,004 - 69,182 343,186
1.00 1.00 61,466 - 30,302 91,768
1.00 1.00 78,934 - 34,450 113,384
1.00 1.00 61,321 1,800 30,437 93,558
1.00 1.00 208,029 - 54,835 262,864
1.00 1.00 207,416 - 73,828 281,244
1.00 1.00 108,388 - 35,905 144,292
0.20 0.20 35,442 - 27,195 62,637
1.00 1.00 107,896 - 38,247 146,143
0.00 1.00 102,968 - 35,258 138,225
1.00 1.00 90,876 - 33,814 124,690
1.00 1.00 90,048 - 33,715 123,763
1.00 1.00 80,724 900 32,678 114,302
1.00 1.00 82,580 - 32,823 115,403
1.00 1.00 86,847 - 34,303 121,149
1.00 1.00 95,766 - 34,398 130,164
0.00 1.00 105,721 3,540 38,143 147,404
1.00 1.00 74,818 - 31,897 106,715
1.00 1.00 105,721 - 41,437 147,158
1.00 1.00 105,721 - 37,155 142,876
1.00 1.00 92,050 1,800 34,106 127,956
3.00 1.00 116,415 1,800 38,141 156,357
1.00 1.00 155,848 - 42,854 198,702
1.00 1.00 120,804 - 38,487 159,292
1.00 1.00 120,023 - 38,368 158,391
0.00 1.00 94,788 - 34,281 129,069
0.00 1.00 139,921 - 41,186 181,107
1.00 1.00 166,726 - 44,543 211,268
1.00 1.00 75,063 - 31,926 106,989
1.00 1.00 148,444 - 42,711 191,155
1.00 1.00 84,956 - 38,807 123,764
1.00 1.00 161,709 - 45,141 206,850
Planner - Assistant
Planner - Senior
Planner - Senior
Planner - Senior
Permit Technician II
Permit Technician II
Permit Technician II
Planner - Assistant
Planner - Assistant
Department Assistant
Department Assistant
Deputy Community Development Director
Permit Technician II
Permit Technician II
Management Assistant
Civil Engineer - Plan Check
Civil Engineer - Plan Check
Civil Engineer, Senior - Plan Check
Civil Engineer, Senior - Plan Check
Civil Engineer, Senior - Plan Check
Administrative Assistant
Building Inspector II
Building Inspector II
Building Inspector II
Building Inspector II
Building Inspector - Principal
Code Enforcement Officer I
Systems & Administration Manager
Planning Technician
Building Inspector II
Real Property Administrator
Records Specialist
Planner - Assistant
Fire Marshal
Management Analyst
Planner - Associate
Planner - Principal
Planner - Senior
Planning Manager
Building Inspector - Principal
Building Inspector - Senior
Administrative Assistant
Permit Counter Supervisor
Permit Technician II
Code Enforcement Officer II
Building Inspector - Senior
Civil Engineer, Principal - Plan Check
Civil Engineer - Plan Check
Civil Engineer, Senior - Plan Check
Civil Engineer - Principal
Department Assistant
Civil Engineer - Senior
Code Enforcement Officer - Senior
Code Enforcement Supervisor
Community Development Director
Deputy Community Development Director
EMP Plans Examiner
93
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
0.75 0.75 47,021 - 5,010 52,031
0.60 0.60 25,376 - 2,142 27,518
0.60 0.60 24,100 - 1,253 25,353
0.75 0.75 77,492 - 7,718 85,211
0.50 0.00 - - - -
3.50 3.50 155,817 - 14,201 170,018
7,123,469 65,040 2,305,644 9,494,152
Intern
Student Aide
Code Enforcement Officer Trainee
Intern
Permit Technician II - PT
Management Analyst - PT
94
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 9,338,705 9,803,060 10,618,867 11,677,403 9.97%
70 - REGULAR SALARIES 5,609,495 5,852,576 6,655,004 7,245,524 8.87%
71 - SPECIAL PAYS 55,450 50,756 53,798 65,378 21.52%
72 - BENEFITS 3,493,224 3,477,011 3,783,205 4,239,642 12.06%
73 - LUMP SUM PAYS - 92,400 - - 0.00%
74 - OTHER PAYS 180,536 330,317 126,859 126,859 0.00%
MAINTENANCE & OPERATIONS 1,516,102 1,449,378 1,567,558 1,484,620 -5.29%
81 - CONTRACT SERVICES 1,037,819 978,644 1,086,810 1,000,794 -7.91%
82 - GRANT OPERATING 125,000 57,500 48,495 48,495 0.00%
83 - UTILITIES 31,279 23,327 28,381 29,238 3.02%
84 - SUPPLIES & MATERIALS 47,008 25,757 38,572 38,572 0.00%
85 - MAINTENANCE & REPAIR 41,903 68,459 37,459 39,680 5.93%
86 - TRAVEL & TRAINING 4,039 26,480 67,000 67,000 0.00%
87 - GENERAL EXPENSES 229,054 269,212 260,841 260,841 0.00%
INTERNAL SERVICE CHARGE 1,961,958 1,740,452 1,777,085 1,940,620 9.20%
88 - INTERNAL SVC CHARGE 1,961,958 1,740,452 1,777,085 1,940,620 9.20%
CAPITAL EXPENDITURES 8,768 23,771 20,825 20,825 0.00%
90 - CAPITAL EXPENDITURES 8,768 23,771 20,825 20,825 0.00%
Grand Total 12,825,533 13,016,661 13,984,335 15,123,468 8.15%
COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT TYPE
$9
.
3
M
$1
.
5
M
$2
.
0
M
$0
.
0
M
$9
.
8
M
$1
.
4
M
$1
.
7
M
$0
.
0
M
$1
0
.
6
M
$1
.
6
M
$1
.
8
M
$0
.
0
M
$1
1
.
7
M
$1
.
5
M
$1
.
9
M
$0
.
0
M
SALARIES & BENEFITS MAINTENANCE &
OPERATIONS
INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 21 Actuals FY 22 Actuals FY23 Adopted FY24 Adopted
95
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
01050005 - CDD ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 736,940 722,456 794,389 841,251 5.90%
711003 - SALARIES PART TIME 39,867 95,074 136,847 155,817 13.86%
70 - REGULAR SALARIES Total 776,807 817,529 931,236 997,068 7.07%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 1,805 1,805 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 1,805 1,805 1,800 1,800 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 124,768 115,470 139,426 157,584 13.02%
721002 - CAFETERIA ALLOWANCE PT - 3,779 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 69,669 69,926 74,097 94,662 27.75%
723002 - PENSION ER NORMAL COST MISC 59,761 60,025 62,577 91,626 46.42%
723004 - RETIREMENT PART TIME/TEMP 1,495 2,266 5,132 5,132 0.00%
724001 - PENSION EE CONTRIB MISC (91,967) (94,527) (103,271) (115,863) 12.19%
725001 - PENSION UAL REQUIRED MISC 155,080 153,982 182,558 182,558 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 58,261 60,691 57,820 57,820 0.00%
727001 - CAR ALLOWANCE 4,813 4,813 4,800 4,800 0.00%
727003 - CELL PHONE STIPEND 3,851 3,851 3,840 3,840 0.00%
727004 - RHS $2.50 CONTRIBUTION 11,420 9,610 8,906 15,266 71.41%
727012 - LIFE INSURANCE 645 610 735 735 0.00%
727013 - EMP ASSISTANCE PROGRAM 122 115 140 140 0.00%
727015 - UNEMPLOYMENT EXPENSE 1,359 - - - 0.00%
727016 - MEDICARE FRINGES 12,174 12,688 15,524 16,894 8.82%
727017 - PARS DC 401A - 2,095 - - 0.00%
727019 - SURVIVOR BENEFIT 376 404 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - - - 5,480 0.00%
728003 - COMPENSATED ABSENCES 25,295 26,108 27,804 29,444 5.90%
72 - BENEFITS Total 437,123 431,908 480,088 550,117 14.59%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 10,400 - - 0.00%
73 - LUMP SUM PAYS Total - 10,400 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 4,830 2,339 766 766 0.00%
74 - OTHER PAYS Total 4,830 2,339 766 766 0.00%
81 - CONTRACT SERVICES
811027 - SERVICES CITY PRINT CONTRACT 30,346 35,913 40,000 40,000 0.00%
811048 - RECORDS MANAGEMENT CONTRACTS 39,308 34,907 40,000 40,000 0.00%
81 - CONTRACT SERVICES Total 69,653 70,820 80,000 80,000 0.00%
COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL
96
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL
83 - UTILITIES
831001 - TELECOMM DATALINES 8,464 10,793 10,500 11,000 4.76%
83 - UTILITIES Total 8,464 10,793 10,500 11,000 4.76%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 12,487 9,670 11,792 11,792 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 13,102 4,940 11,000 11,000 0.00%
841044 - TOOLS INSTRUMENTS ETC 844 1,151 1,000 1,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 6,717 547 - - 0.00%
84 - SUPPLIES & MATERIALS Total 33,150 16,309 23,792 23,792 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 17,654 21,788 25,400 25,400 0.00%
851010 - MAINT & REPAIR EQUIPMENT - - 1,000 1,000 0.00%
85 - MAINTENANCE & REPAIR Total 17,654 21,788 26,400 26,400 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 439 8,934 17,000 17,000 0.00%
861003 - TRAINING 3,600 11,687 30,000 30,000 0.00%
86 - TRAVEL & TRAINING Total 4,039 20,622 47,000 47,000 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 25,821 31,320 25,000 25,000 0.00%
871004 - PUBLICATIONS & DUES NOC 9,762 11,244 42,150 42,150 0.00%
871006 - UNIFORM EXPENSE 6,878 6,635 7,000 7,000 0.00%
87 - GENERAL EXPENSES Total 42,462 49,199 74,150 74,150 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 98,434 112,857 99,423 110,167 10.81%
881005 - IT ISF REPLACEMENT CHARGE 43,339 49,364 48,645 48,645 0.00%
881010 - WORKERS' COMP ISF MISC 19,341 11,672 7,567 7,412 -2.05%
881012 - GENERAL LIABILITY INSURANCE 44,183 20,835 28,469 33,873 18.98%
881013 - UNINSURED CLAIMS CHARGE 19,027 23,297 23,756 22,956 -3.37%
881014 - ANNUAL OPEB CHARGE 45,565 45,715 41,364 43,865 6.05%
88 - INTERNAL SVC CHARGE Total 269,889 263,739 249,224 266,918 7.10%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT 7,186 17,250 16,325 16,325 0.00%
911039 - OFFICE FURNITURE/FIXTURES 1,582 6,522 4,500 4,500 0.00%
90 - CAPITAL EXPENDITURES Total 8,768 23,771 20,825 20,825 0.00%
01050005 - CDD ADMIN Total 1,674,644 1,741,023 1,945,782 2,099,836 7.92%
0105041 - INSPECTIONS
70 - REGULAR SALARIES
97
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL
711001 - SALARIES MISCELLANEOUS 880,199 936,181 1,112,568 1,184,840 6.50%
711003 - SALARIES PART TIME 51,292 129,695 122,056 122,056 0.00%
70 - REGULAR SALARIES Total 931,491 1,065,876 1,234,623 1,306,896 5.85%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 19,237 18,793 21,000 22,800 8.57%
712006 - BILINGUAL PAY 867 455 900 1,800 100.00%
71 - SPECIAL PAYS Total 20,105 19,248 21,900 24,600 12.33%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 163,773 169,342 224,880 247,632 10.12%
721002 - CAFETERIA ALLOWANCE PT 2,764 - - - 0.00%
722001 - PENSION EE NORMAL COST MISC 86,763 84,993 80,192 102,066 27.28%
723002 - PENSION ER NORMAL COST MISC 89,423 93,228 102,765 122,825 19.52%
723004 - RETIREMENT PART TIME/TEMP - - 4,004 4,004 0.00%
724001 - PENSION EE CONTRIB MISC (140,566) (142,932) (144,634) (139,872) -3.29%
725001 - PENSION UAL REQUIRED MISC 266,673 264,784 255,678 255,678 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 100,185 104,365 80,978 80,978 0.00%
727001 - CAR ALLOWANCE 1,810 910 1,800 1,800 0.00%
727003 - CELL PHONE STIPEND 5,480 6,836 5,880 6,840 16.33%
727004 - RHS $2.50 CONTRIBUTION 8,170 7,283 12,804 22,708 77.36%
727012 - LIFE INSURANCE 847 919 1,170 1,155 -1.28%
727013 - EMP ASSISTANCE PROGRAM 159 172 200 220 10.00%
727015 - UNEMPLOYMENT EXPENSE 4,074 - - - 0.00%
727016 - MEDICARE FRINGES 14,397 17,113 19,698 21,227 7.76%
727019 - SURVIVOR BENEFIT 626 635 - - 0.00%
728003 - COMPENSATED ABSENCES 33,817 34,029 35,203 41,469 17.80%
72 - BENEFITS Total 638,395 641,677 680,618 768,730 12.95%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 17,000 - - 0.00%
73 - LUMP SUM PAYS Total - 17,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 17,141 48,033 23,563 23,563 0.00%
74 - OTHER PAYS Total 17,141 48,033 23,563 23,563 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 48,100 40,500 40,000 58,345 45.86%
881003 - VEHICLE REPLACE ISF 25,737 20,684 25,640 35,467 38.33%
881004 - IT ISF OPERATING CHARGE 110,233 117,843 101,563 113,192 11.45%
881005 - IT ISF REPLACEMENT CHARGE 46,689 54,065 52,657 52,657 0.00%
881010 - WORKERS' COMP ISF MISC 23,611 15,196 7,265 7,663 5.47%
881012 - GENERAL LIABILITY INSURANCE 53,936 27,125 61,144 67,761 10.82%
881013 - UNINSURED CLAIMS CHARGE 23,227 30,331 33,135 31,834 -3.93%
98
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL
881014 - ANNUAL OPEB CHARGE 61,973 62,177 52,372 62,214 18.79%
881015 - OTHER INSURANCE ISF RATES - - 1,871 1,871 0.00%
88 - INTERNAL SVC CHARGE Total 393,506 367,921 375,647 431,004 14.74%
0105041 - INSPECTIONS Total 2,000,637 2,159,755 2,336,351 2,554,792 9.35%
0105042 - PLAN CHECKS/PERMITS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,862,714 1,810,444 2,220,567 2,419,968 8.98%
711003 - SALARIES PART TIME 55,335 115,500 71,576 25,376 -64.55%
70 - REGULAR SALARIES Total 1,918,049 1,925,943 2,292,144 2,445,344 6.68%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 23,406 20,224 19,860 17,400 -12.39%
712006 - BILINGUAL PAY 3,587 3,640 3,600 7,200 100.00%
71 - SPECIAL PAYS Total 26,993 23,864 23,460 24,600 4.86%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 340,518 322,842 404,784 450,240 11.23%
721002 - CAFETERIA ALLOWANCE PT 3,063 5 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 159,420 142,843 171,491 202,774 18.24%
723002 - PENSION ER NORMAL COST MISC 166,664 160,796 197,108 254,018 28.87%
723004 - RETIREMENT PART TIME/TEMP 528 778 2,684 2,684 0.00%
724001 - PENSION EE CONTRIB MISC (232,938) (228,439) (288,674) (284,106) -1.58%
725001 - PENSION UAL REQUIRED MISC 435,725 432,641 510,307 510,307 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 163,697 170,524 161,624 161,624 0.00%
727001 - CAR ALLOWANCE 1,810 910 1,800 1,800 0.00%
727003 - CELL PHONE STIPEND 2,824 1,811 3,000 540 -82.00%
727004 - RHS $2.50 CONTRIBUTION 20,883 28,107 17,866 11,704 -34.49%
727012 - LIFE INSURANCE 1,696 1,647 1,995 2,100 5.26%
727013 - EMP ASSISTANCE PROGRAM 318 309 380 400 5.26%
727015 - UNEMPLOYMENT EXPENSE 783 122 - - 0.00%
727016 - MEDICARE FRINGES 31,109 32,420 39,393 42,351 7.51%
727019 - SURVIVOR BENEFIT 1,002 866 - - 0.00%
728003 - COMPENSATED ABSENCES 70,620 76,926 77,720 84,699 8.98%
72 - BENEFITS Total 1,167,720 1,145,108 1,301,479 1,441,135 10.73%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 31,000 - - 0.00%
73 - LUMP SUM PAYS Total - 31,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 106,980 188,459 73,967 73,967 0.00%
74 - OTHER PAYS Total 106,980 188,459 73,967 73,967 0.00%
81 - CONTRACT SERVICES
99
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL
811008 - SERVICES PROFESSIONAL 731,523 561,905 525,000 525,000 0.00%
81 - CONTRACT SERVICES Total 731,523 561,905 525,000 525,000 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 183,168 174,910 184,229 205,384 11.48%
881005 - IT ISF REPLACEMENT CHARGE 80,645 80,393 95,786 95,786 0.00%
881010 - WORKERS' COMP ISF MISC 52,011 34,374 13,226 15,013 13.51%
881012 - GENERAL LIABILITY INSURANCE 118,812 61,359 78,308 88,428 12.92%
881013 - UNINSURED CLAIMS CHARGE 51,167 68,610 65,343 59,928 -8.29%
881014 - ANNUAL OPEB CHARGE 131,725 132,159 115,625 124,299 7.50%
88 - INTERNAL SVC CHARGE Total 617,528 551,805 552,519 588,837 6.57%
0105042 - PLAN CHECKS/PERMITS Total 4,568,794 4,428,084 4,768,568 5,098,884 6.93%
01050501 - PLANNING
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,347,916 1,387,743 1,627,354 1,698,715 4.39%
711003 - SALARIES PART TIME 154,558 166,419 23,060 24,100 4.51%
70 - REGULAR SALARIES Total 1,502,474 1,554,162 1,650,414 1,722,815 4.39%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC - - 238 238 0.00%
712006 - BILINGUAL PAY 1,475 1,425 1,800 5,400 200.00%
71 - SPECIAL PAYS Total 1,475 1,425 2,038 5,638 176.64%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 262,931 262,077 337,320 337,680 0.11%
721002 - CAFETERIA ALLOWANCE PT 4,157 7,822 7,800 7,800 0.00%
722001 - PENSION EE NORMAL COST MISC 118,901 125,144 134,025 153,177 14.29%
723002 - PENSION ER NORMAL COST MISC 130,367 129,831 139,723 162,757 16.49%
723004 - RETIREMENT PART TIME/TEMP - 24 3,082 904 -70.68%
724001 - PENSION EE CONTRIB MISC (186,916) (194,046) (211,556) (196,498) -7.12%
725001 - PENSION UAL REQUIRED MISC 354,031 351,524 373,981 373,981 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 133,004 138,552 118,447 118,447 0.00%
727001 - CAR ALLOWANCE 3,610 3,610 3,600 3,600 0.00%
727003 - CELL PHONE STIPEND 963 963 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 14,412 16,349 12,050 17,276 43.37%
727012 - LIFE INSURANCE 1,321 1,313 1,590 1,575 -0.94%
727013 - EMP ASSISTANCE PROGRAM 248 246 260 300 15.38%
727015 - UNEMPLOYMENT EXPENSE (843) 1,513 - - 0.00%
727016 - MEDICARE FRINGES 23,434 24,338 28,822 30,022 4.16%
727019 - SURVIVOR BENEFIT 939 635 - - 0.00%
728003 - COMPENSATED ABSENCES 47,926 49,936 54,888 59,455 8.32%
72 - BENEFITS Total 908,485 919,830 1,004,992 1,071,436 6.61%
73 - LUMP SUM PAYS
100
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL
714001 - LUMP SUM PAYMENT - 26,000 - - 0.00%
73 - LUMP SUM PAYS Total - 26,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 18,818 12,360 18,621 18,621 0.00%
74 - OTHER PAYS Total 18,818 12,360 18,621 18,621 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 152,559 277,377 290,000 290,000 0.00%
81 - CONTRACT SERVICES Total 152,559 277,377 290,000 290,000 0.00%
84 - SUPPLIES & MATERIALS
841064 - CDD BOARDS & COMMITTEES 13,857 9,215 14,280 14,280 0.00%
84 - SUPPLIES & MATERIALS Total 13,857 9,215 14,280 14,280 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 5,208 - - 0.00%
86 - TRAVEL & TRAINING Total - 5,208 - - 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 45,172 63,867 47,000 47,000 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC - 83 - - 0.00%
871040 - OC RECORDING EXPENSE 221 318 600 600 0.00%
87 - GENERAL EXPENSES Total 45,393 64,268 47,600 47,600 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 158,306 129,052 150,586 167,864 11.47%
881005 - IT ISF REPLACEMENT CHARGE 69,669 59,237 78,234 78,234 0.00%
881010 - WORKERS' COMP ISF MISC 36,985 22,326 10,787 11,937 10.67%
881012 - GENERAL LIABILITY INSURANCE 84,487 39,851 54,738 64,112 17.13%
881013 - UNINSURED CLAIMS CHARGE 36,384 44,561 45,675 43,449 -4.87%
881014 - ANNUAL OPEB CHARGE 91,307 91,608 78,330 90,046 14.96%
88 - INTERNAL SVC CHARGE Total 477,138 386,635 418,349 455,642 8.91%
01050501 - PLANNING Total 3,120,200 3,256,478 3,446,294 3,626,032 5.22%
01050503 - CODE ENFORCEMENT
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 266,576 284,504 303,595 397,476 30.92%
711003 - SALARIES PART TIME 32,031 33,100 42,857 47,021 9.72%
70 - REGULAR SALARIES Total 298,606 317,604 346,452 444,498 28.30%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC - - 100 100 0.00%
712004 - CERTIFICATION PAY 3,268 2,609 2,700 5,040 86.67%
712006 - BILINGUAL PAY 1,805 1,805 1,800 3,600 100.00%
101
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL
71 - SPECIAL PAYS Total 5,072 4,414 4,600 8,740 90.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 67,462 67,550 67,464 90,048 33.48%
721002 - CAFETERIA ALLOWANCE PT 1,650 - - - 0.00%
722001 - PENSION EE NORMAL COST MISC 26,938 29,276 31,324 42,013 34.12%
723002 - PENSION ER NORMAL COST MISC 25,251 26,197 27,858 42,582 52.85%
723004 - RETIREMENT PART TIME/TEMP - - 1,607 1,607 0.00%
724001 - PENSION EE CONTRIB MISC (38,130) (42,109) (45,039) (52,615) 16.82%
725001 - PENSION UAL REQUIRED MISC 97,313 96,624 79,618 79,618 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 36,559 38,085 25,217 25,217 0.00%
727003 - CELL PHONE STIPEND 2,646 2,612 2,460 4,380 78.05%
727004 - RHS $2.50 CONTRIBUTION 3,470 3,458 4,584 4,392 -4.19%
727012 - LIFE INSURANCE 315 315 315 420 33.33%
727013 - EMP ASSISTANCE PROGRAM 59 59 60 80 33.33%
727015 - UNEMPLOYMENT EXPENSE 1,867 - - - 0.00%
727016 - MEDICARE FRINGES 5,111 6,240 6,041 7,940 31.43%
727019 - SURVIVOR BENEFIT 250 231 - - 0.00%
728003 - COMPENSATED ABSENCES 8,954 9,915 10,626 13,912 30.92%
72 - BENEFITS Total 239,714 238,453 212,135 259,593 22.37%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 6,000 - - 0.00%
73 - LUMP SUM PAYS Total - 6,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 29,607 77,440 9,941 9,941 0.00%
74 - OTHER PAYS Total 29,607 77,440 9,941 9,941 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 56,046 57,964 155,760 69,744 -55.22%
81 - CONTRACT SERVICES Total 56,046 57,964 155,760 69,744 -55.22%
83 - UTILITIES
831001 - TELECOMM DATALINES - 228 - - 0.00%
83 - UTILITIES Total - 228 - - 0.00%
84 - SUPPLIES & MATERIALS
841002 - VOLUNTEER PROGRAMS - 233 500 500 0.00%
84 - SUPPLIES & MATERIALS Total - 233 500 500 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 622 - - - 0.00%
85 - MAINTENANCE & REPAIR Total 622 - - - 0.00%
102
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 12,700 16,500 16,500 20,056 21.55%
881003 - VEHICLE REPLACE ISF 6,663 9,969 13,102 12,410 -5.29%
881004 - IT ISF OPERATING CHARGE 48,202 38,865 36,679 40,832 11.32%
881005 - IT ISF REPLACEMENT CHARGE 21,222 17,630 18,806 18,806 0.00%
881010 - WORKERS' COMP ISF MISC 10,236 4,000 2,591 3,624 39.85%
881012 - GENERAL LIABILITY INSURANCE 23,383 7,139 20,853 22,046 5.72%
881013 - UNINSURED CLAIMS CHARGE 10,070 7,983 10,246 9,305 -9.18%
881014 - ANNUAL OPEB CHARGE 24,212 24,292 15,808 20,871 32.02%
881015 - OTHER INSURANCE ISF RATES - - 748 748 0.00%
88 - INTERNAL SVC CHARGE Total 156,688 126,378 135,334 148,698 9.87%
01050503 - CODE ENFORCEMENT Total 786,357 828,714 864,723 941,714 8.90%
01050504 - BUILDING
86 - TRAVEL & TRAINING
861008 - CASP CERTIFICATION & TRAINING - 650 20,000 20,000 0.00%
86 - TRAVEL & TRAINING Total - 650 20,000 20,000 0.00%
01050504 - BUILDING Total - 650 20,000 20,000 0.00%
01050505 - REAL PROPERTY GEN FUND
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 112,540 118,372 136,581 251,411 84.07%
711003 - SALARIES PART TIME 69,527 53,090 63,554 77,492 21.93%
70 - REGULAR SALARIES Total 182,066 171,462 200,135 328,903 64.34%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 22,455 22,517 22,488 45,024 100.21%
722001 - PENSION EE NORMAL COST MISC 16,408 15,242 18,363 29,492 60.61%
723002 - PENSION ER NORMAL COST MISC 15,482 13,757 15,928 31,422 97.28%
723004 - RETIREMENT PART TIME/TEMP 51 - 2,383 2,383 0.00%
724001 - PENSION EE CONTRIB MISC (23,278) (22,282) (26,018) (37,886) 45.62%
725001 - PENSION UAL REQUIRED MISC 44,421 44,107 45,993 45,993 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 16,689 17,384 14,567 14,567 0.00%
727003 - CELL PHONE STIPEND 503 476 540 540 0.00%
727004 - RHS $2.50 CONTRIBUTION 1,822 1,506 1,516 2,616 72.56%
727012 - LIFE INSURANCE 105 105 105 210 100.00%
727013 - EMP ASSISTANCE PROGRAM 20 20 20 40 100.00%
727016 - MEDICARE FRINGES 2,738 2,539 3,228 5,430 68.21%
727019 - SURVIVOR BENEFIT 63 115 - - 0.00%
728003 - COMPENSATED ABSENCES 4,311 4,549 4,780 8,799 84.07%
72 - BENEFITS Total 101,788 100,035 103,893 148,630 43.06%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 2,000 - - 0.00%
73 - LUMP SUM PAYS Total - 2,000 - - 0.00%
103
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 3,160 1,687 - - 0.00%
74 - OTHER PAYS Total 3,160 1,687 - - 0.00%
81 - CONTRACT SERVICES
811001 - PROPERTY MANAGEMENT - 1,000 1,000 1,000 0.00%
811002 - LEASING EXPENSES - 568 3,000 3,000 0.00%
811003 - TITLE SEARCH FEES - - 2,500 2,500 0.00%
811008 - SERVICES PROFESSIONAL 27,935 9,010 22,050 22,050 0.00%
811017 - SERVICES CONTRACT - - 1,500 1,500 0.00%
811055 - AFFORDABLE HOUSING ACTIVITIES - - 6,000 6,000 0.00%
81 - CONTRACT SERVICES Total 27,935 10,578 36,050 36,050 0.00%
83 - UTILITIES
831003 - UTILITIES NATURAL GAS 1,746 2,143 2,000 2,357 17.85%
831004 - UTILITIES ELECTRICITY 18,490 7,739 12,875 12,875 0.00%
831005 - UTILITIES WATER 538 470 956 956 0.00%
83 - UTILITIES Total 20,774 10,351 15,831 16,188 2.26%
85 - MAINTENANCE & REPAIR
851016 - MAINT & REPAIR BUILDING 588 5,373 5,000 5,000 0.00%
851066 - SEWER USE FEE/PROP TAX 22,870 40,267 5,979 8,000 33.80%
851072 - SEWER FEES: FIXED + USE - - 80 80 0.00%
85 - MAINTENANCE & REPAIR Total 23,458 45,640 11,059 13,080 18.27%
87 - GENERAL EXPENSES
871004 - PUBLICATIONS & DUES NOC 3,138 3,897 4,000 4,000 0.00%
87 - GENERAL EXPENSES Total 3,138 3,897 4,000 4,000 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 17,256 18,484 17,454 19,392 11.11%
881005 - IT ISF REPLACEMENT CHARGE 7,819 8,227 8,776 8,776 0.00%
881010 - WORKERS' COMP ISF MISC 3,327 1,945 1,210 1,339 10.66%
881012 - GENERAL LIABILITY INSURANCE 7,599 3,472 6,248 7,284 16.59%
881013 - UNINSURED CLAIMS CHARGE 3,273 3,883 5,213 4,936 -5.31%
881014 - ANNUAL OPEB CHARGE 7,936 7,962 7,112 7,795 9.60%
88 - INTERNAL SVC CHARGE Total 47,209 43,974 46,013 49,522 7.63%
01050505 - REAL PROPERTY GEN FUND Total 409,528 389,624 416,981 596,373 43.02%
10050505 - REAL PROPERTY TIDELANDS
81 - CONTRACT SERVICES
811003 - TITLE SEARCH FEES 102 - - - 0.00%
81 - CONTRACT SERVICES Total 102 - - - 0.00%
104
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
COMMUNITY DEVELOPMENT SUMMARY BY ACCOUNT DETAIL
83 - UTILITIES
831002 - UTILITIES TELEPHONE 534 415 550 550 0.00%
831004 - UTILITIES ELECTRICITY 1,507 1,540 1,500 1,500 0.00%
83 - UTILITIES Total 2,041 1,955 2,050 2,050 0.00%
85 - MAINTENANCE & REPAIR
851016 - MAINT & REPAIR BUILDING - 852 - - 0.00%
851066 - SEWER USE FEE/PROP TAX 170 179 - 200 0.00%
85 - MAINTENANCE & REPAIR Total 170 1,031 - 200 0.00%
87 - GENERAL EXPENSES
871005 - ALARM MONITORING 706 557 - - 0.00%
87 - GENERAL EXPENSES Total 706 557 - - 0.00%
10050505 - REAL PROPERTY TIDELANDS Total 3,019 3,543 2,050 2,250 9.76%
12050502 - CDBG
82 - GRANT OPERATING
821004 - GRANT EXPENSES 125,000 57,500 48,495 48,495 0.00%
82 - GRANT OPERATING Total 125,000 57,500 48,495 48,495 0.00%
87 - GENERAL EXPENSES
871034 - ADMINISTRATIVE 69,431 81,395 65,195 65,195 0.00%
871035 - FAIR HOUSING 12,000 12,000 12,000 12,000 0.00%
871036 - SOCIAL SERVICE PROVIDERS 55,924 57,896 57,896 57,896 0.00%
87 - GENERAL EXPENSES Total 137,355 151,291 135,091 135,091 0.00%
12050502 - CDBG Total 262,355 208,791 183,586 183,586 0.00%
Grand Total 12,825,533 13,016,661 13,984,335 15,123,468 8.15%
105
THIS PAGE IS LEFT INTENTIONALLY BLANK
106
Annual
107
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
01030005 - FINANCE ADMIN 1,147,821$ 1,372,001$ 1,568,183$ 1,714,488$ 9.33%
01030301 - BUDGET 1,937,988$ 1,889,425$ 1,198,288$ 953,843$ -20.40%
01030302 - ACCOUNTING 1,067,643$ 1,073,633$ 1,357,188$ 1,461,801$ 7.71%
01030304 - PURCHASING -$ (913)$ 926,396$ 1,023,364$ 10.47%
0103031 - REVENUE SERVICES 2,708,130$ 2,641,113$ 2,695,555$ 2,894,301$ 7.37%
0103032 - PARKING LOTS & METERS 1,912,822$ 2,025,631$ 2,236,701$ 2,227,582$ -0.41%
Grand Total 8,774,404$ 9,000,891$ 9,982,311$ 10,275,379$ 2.94%
FINANCE DEPARTMENT
$10.3 M,
3.5%
$283.6 M,
96.5%
% of General Fund Budget
Finance Department Other General Fund Departments
$1,480,595
$797,042
$71,000
$43,350
$42,000
$18,350
$18,250
$11,850
$10,928
$10,800
PARKING METER CONTRACT
SERVICES PROFESSIONAL
SERVICES AUDIT
POSTAGE/FREIGHT/EXPRESS NOC
SERVICES ACCOUNTING
TRAINING
TRAVEL & MEETINGS NOC
SUPPLIES CHECKS/INVOICES/FORMS
SUPPLIES OFFICE NOC
SERVICES CITY PRINT CONTRACT
Top Non-Personnel Budgeted Items - FY 24
108
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
FY 22 FY 23 FY 24
Full-Time 33.00 35.00 34.00
Part-Time (FTE)4.55 3.05 3.05
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 81,856 - 38,137 119,993
1.00 1.00 122,529 - 38,875 161,404
1.00 1.00 108,931 - 37,356 146,286
1.00 1.00 78,193 - 32,300 110,493
1.00 1.00 91,375 - 33,874 125,249
1.00 1.00 90,938 - 33,821 124,760
2.00 1.00 146,748 - 40,485 187,234
1.00 1.00 94,925 1,800 36,017 132,742
1.00 1.00 92,187 - 33,971 126,157
1.00 1.00 107,899 - 35,847 143,745
1.00 1.00 58,311 - 29,926 88,237
1.00 1.00 201,435 - 48,056 249,491
1.00 1.00 267,983 - 66,566 334,549
1.00 1.00 164,800 - 44,131 208,930
1.00 1.00 156,930 - 42,742 199,672
1.00 1.00 50,178 - 28,955 79,133
0.50 0.50 33,541 - 26,968 60,509
1.00 1.00 82,904 - 35,080 117,985
1.00 1.00 60,452 1,800 30,333 92,586
1.00 1.00 82,904 1,800 34,738 119,443
1.00 1.00 68,771 - 36,425 105,196
1.00 1.00 64,782 - 30,698 95,480
1.00 1.00 82,904 - 34,222 117,127
1.00 1.00 85,698 - 34,816 120,514
1.00 1.00 96,087 - 36,186 132,273
1.00 1.00 79,229 - 32,423 111,652
1.00 1.00 96,087 - 36,628 132,715
1.00 1.00 78,895 - 32,383 111,278
1.00 1.00 96,087 - 36,134 132,221
1.00 1.00 100,417 - 34,953 135,370
0.50 0.50 27,877 - 26,292 54,169
1.00 1.00 133,428 - 39,936 173,363
1.00 1.00 90,672 - 36,661 127,333
1.00 1.00 117,792 - 44,828 162,620
1.00 1.00 193,086 - 49,095 242,181
Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
2.35 2.35 162,945 - 13,753 176,697
0.70 0.70 52,911 - 15,416 68,327
3,802,686 5,400 1,319,026 5,127,112
Payroll Coordinator
Accountant - Senior
Budget Analyst
Fiscal Specialist
Finance Manager
Finance Manager
Buyer
Fiscal Clerk - Senior
Fiscal Clerk - Senior
Fiscal Clerk - Senior
Fiscal Clerk - Senior
Management Fellow
Fiscal Clerk
Fiscal Clerk - Senior
Management Assistant
Fiscal Specialist
Fiscal Clerk, Senior - PT
Fiscal Specialist - PT
Finance Director/City Treasurer
FINANCE PERSONNEL
Accountant
Accountant - Senior
Administrative Assistant (Confidential)
Budget Analyst
Budget Analyst - Senior
Buyer
Buyer - Senior
Deputy Finance Director
Revenue Auditor
Department Assistant
Revenue Manager
Purchasing and Contracts Administrator
Fiscal Specialist
Fiscal Clerk - Senior
Fiscal Clerk - Senior
Fiscal Specialist
Fiscal Specialist
Fiscal Specialist
109
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 5,251,223 5,238,657 6,203,620 6,414,502 3.40%
70 - REGULAR SALARIES 3,111,869 3,115,587 3,874,894 3,900,362 0.66%
71 - SPECIAL PAYS 5,174 4,654 5,700 9,300 63.16%
72 - BENEFITS 2,106,407 2,032,008 2,296,748 2,464,561 7.31%
73 - LUMP SUM PAYS - 56,000 - - 0.00%
74 - OTHER PAYS 27,773 30,407 26,279 40,279 53.27%
MAINTENANCE & OPERATIONS 2,069,862 2,349,186 2,564,947 2,546,047 -0.74%
81 - CONTRACT SERVICES 1,985,306 2,253,961 2,423,991 2,405,137 -0.78%
83 - UTILITIES 5,535 6,609 8,850 8,900 0.56%
84 - SUPPLIES & MATERIALS 25,260 20,993 26,949 29,853 10.78%
85 - MAINTENANCE & REPAIR 4,820 3,143 8,675 8,675 0.00%
86 - TRAVEL & TRAINING 2,485 14,398 36,600 36,600 0.00%
87 - GENERAL EXPENSES 46,455 50,082 59,882 56,882 -5.01%
INTERNAL SERVICE CHARGE 1,405,814 1,412,399 1,202,844 1,303,930 8.40%
88 - INTERNAL SVC CHARGE 1,405,814 1,412,399 1,202,844 1,303,930 8.40%
CAPITAL EXPENDITURES 47,505 648 10,900 10,900 0.00%
90 - CAPITAL EXPENDITURES 47,505 648 10,900 10,900 0.00%
Grand Total 8,774,404 9,000,891 9,982,311 10,275,379 2.94%
FINANCE SUMMARY BY ACCOUNT TYPE
$5
.
3
M
$2
.
1
M
$1
.
4
M
$0
.
0
M
$5
.
2
M
$2
.
3
M
$1
.
4
M
$0
.
0
M
$6
.
2
M
$2
.
6
M
$1
.
2
M
$0
.
0
M
$6
.
4
M
$2
.
5
M
$1
.
3
M
$0
.
0
M
SALARIES & BENEFITS MAINTENANCE &
OPERATIONS
INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 21 Actuals FY 22 Actuals FY23 Adopted FY24 Adopted
110
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
01030005 - FINANCE ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 524,915 632,065 734,025 780,547 6.34%
711003 - SALARIES PART TIME 13,112 669 37,156 37,156 0.00%
70 - REGULAR SALARIES Total 538,028 632,733 771,181 817,704 6.03%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 1,805 1,805 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 1,805 1,805 1,800 1,800 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 81,839 89,511 123,684 135,072 9.21%
722001 - PENSION EE NORMAL COST MISC 52,182 50,407 52,582 60,934 15.88%
723002 - PENSION ER NORMAL COST MISC 44,658 57,129 68,311 84,631 23.89%
724001 - PENSION EE CONTRIB MISC (70,173) (82,202) (95,423) (90,536) -5.12%
725001 - PENSION UAL REQUIRED MISC 137,330 136,357 168,686 168,686 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 51,593 53,745 53,426 53,426 0.00%
727001 - CAR ALLOWANCE 3,890 4,813 4,800 4,800 0.00%
727003 - CELL PHONE STIPEND 2,704 2,741 1,920 1,920 0.00%
727004 - RHS $2.50 CONTRIBUTION 4,667 2,479 1,646 1,646 0.00%
727012 - LIFE INSURANCE 394 455 630 630 0.00%
727013 - EMP ASSISTANCE PROGRAM 74 85 120 120 0.00%
727015 - UNEMPLOYMENT EXPENSE 604 - - - 0.00%
727016 - MEDICARE FRINGES 8,055 9,449 12,437 13,374 7.54%
727017 - PARS DC 401A - 2,106 - - 0.00%
727019 - SURVIVOR BENEFIT 313 231 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - - - 5,360 0.00%
728003 - COMPENSATED ABSENCES 20,257 24,314 25,691 27,319 6.34%
72 - BENEFITS Total 338,386 351,620 418,509 467,382 11.68%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 6,000 - - 0.00%
73 - LUMP SUM PAYS Total - 6,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - 37 600 600 0.00%
74 - OTHER PAYS Total - 37 600 600 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL - - 1,200 1,200 0.00%
811008 - SERVICES PROFESSIONAL 58,100 199,981 199,925 229,925 15.01%
811027 - SERVICES CITY PRINT CONTRACT 3,797 3,255 3,000 3,000 0.00%
81 - CONTRACT SERVICES Total 61,897 203,236 204,125 234,125 14.70%
FINANCE SUMMARY BY ACCOUNT DETAIL
111
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FINANCE SUMMARY BY ACCOUNT DETAIL
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 7,632 9,787 10,550 10,454 -0.91%
841046 - SPECIAL DEPT EXPENSE NOC 113 153 - - 0.00%
84 - SUPPLIES & MATERIALS Total 7,745 9,940 10,550 10,454 -0.91%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 24 - 550 550 0.00%
851010 - MAINT & REPAIR EQUIPMENT 4,561 1,750 1,500 1,500 0.00%
851013 - PRINTER MAINT/SUPPLIES - 1,113 1,000 1,000 0.00%
851037 - MAINT & REPAIR NOC - - 5,000 5,000 0.00%
85 - MAINTENANCE & REPAIR Total 4,586 2,863 8,050 8,050 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 31 1,722 5,500 5,500 0.00%
861003 - TRAINING - 1,482 3,500 3,500 0.00%
86 - TRAVEL & TRAINING Total 31 3,204 9,000 9,000 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 435 2,481 1,000 1,000 0.00%
871004 - PUBLICATIONS & DUES NOC 2,136 1,222 2,750 2,750 0.00%
871006 - UNIFORM EXPENSE - - 200 200 0.00%
871017 - SOFTWARE LICENSE RENEWAL 699 699 750 750 0.00%
87 - GENERAL EXPENSES Total 3,270 4,401 4,700 4,700 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 4,500 4,000 4,000 4,862 21.55%
881003 - VEHICLE REPLACE ISF 1,740 2,226 3,263 2,773 -15.02%
881004 - IT ISF OPERATING CHARGE 49,620 51,639 55,749 62,889 12.81%
881005 - IT ISF REPLACEMENT CHARGE 14,342 14,301 13,922 13,922 0.00%
881010 - WORKERS' COMP ISF MISC 15,590 11,492 4,273 4,850 13.48%
881012 - GENERAL LIABILITY INSURANCE 20,271 17,369 13,731 23,064 67.97%
881013 - UNINSURED CLAIMS CHARGE 8,730 17,551 1,445 1,380 -4.48%
881014 - ANNUAL OPEB CHARGE 37,026 37,148 38,221 41,870 9.55%
881015 - OTHER INSURANCE ISF RATES - - 63 63 0.00%
88 - INTERNAL SVC CHARGE Total 151,819 155,725 134,667 155,673 15.60%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT 40,256 435 3,500 3,500 0.00%
911027 - SOFTWARE LICENSE NEW - - 1,000 1,000 0.00%
911039 - OFFICE FURNITURE/FIXTURES - - 500 500 0.00%
90 - CAPITAL EXPENDITURES Total 40,256 435 5,000 5,000 0.00%
01030005 - FINANCE ADMIN Total 1,147,821 1,372,001 1,568,183 1,714,488 9.33%
01030301 - BUDGET
70 - REGULAR SALARIES
112
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FINANCE SUMMARY BY ACCOUNT DETAIL
711001 - SALARIES MISCELLANEOUS 870,444 860,636 647,719 429,916 -33.63%
711003 - SALARIES PART TIME 57,156 31,578 - - 0.00%
70 - REGULAR SALARIES Total 927,600 892,213 647,719 429,916 -33.63%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 541 501 540 540 0.00%
71 - SPECIAL PAYS Total 541 501 540 540 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 190,978 159,675 112,440 90,048 -19.91%
721002 - CAFETERIA ALLOWANCE PT 7,821 4,243 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 76,263 63,270 42,102 33,424 -20.61%
723002 - PENSION ER NORMAL COST MISC 79,430 79,510 62,246 46,422 -25.42%
724001 - PENSION EE CONTRIB MISC (110,935) (104,261) (84,203) (49,661) -41.02%
725001 - PENSION UAL REQUIRED MISC 242,305 240,591 148,852 148,852 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 91,030 94,829 47,144 47,144 0.00%
727003 - CELL PHONE STIPEND 3,213 2,889 1,920 1,920 0.00%
727004 - RHS $2.50 CONTRIBUTION 14,383 3,001 2,678 1,830 -31.67%
727012 - LIFE INSURANCE 945 980 525 420 -20.00%
727013 - EMP ASSISTANCE PROGRAM 177 184 100 80 -20.00%
727015 - UNEMPLOYMENT EXPENSE 93 - - - 0.00%
727016 - MEDICARE FRINGES 14,205 13,698 11,101 7,567 -31.83%
727019 - SURVIVOR BENEFIT 626 173 - - 0.00%
728003 - COMPENSATED ABSENCES 34,886 37,037 22,670 15,047 -33.63%
72 - BENEFITS Total 645,419 595,819 367,574 343,094 -6.66%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 18,000 - - 0.00%
73 - LUMP SUM PAYS Total - 18,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 11,982 20,479 5,439 10,439 91.94%
74 - OTHER PAYS Total 11,982 20,479 5,439 10,439 91.94%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 28,927 40,171 - - 0.00%
811027 - SERVICES CITY PRINT CONTRACT 4,845 1,593 5,800 5,800 0.00%
81 - CONTRACT SERVICES Total 33,772 41,764 5,800 5,800 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 474 491 474 474 0.00%
841012 - SUPPLIES CHECKS/INVOICES/FORMS 2,838 1,790 - - 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 229 90 375 375 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 8,311 1,304 3,125 3,125 0.00%
84 - SUPPLIES & MATERIALS Total 11,852 3,675 3,974 3,974 0.00%
113
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FINANCE SUMMARY BY ACCOUNT DETAIL
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH - - 125 125 0.00%
85 - MAINTENANCE & REPAIR Total - - 125 125 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 3,938 3,750 3,750 0.00%
861003 - TRAINING 1,745 3,430 5,000 5,000 0.00%
86 - TRAVEL & TRAINING Total 1,745 7,368 8,750 8,750 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 270 - - - 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 7,394 6,921 2,737 2,737 0.00%
871004 - PUBLICATIONS & DUES NOC 475 619 600 600 0.00%
871006 - UNIFORM EXPENSE - - 202 202 0.00%
871017 - SOFTWARE LICENSE RENEWAL - - 1,500 1,500 0.00%
871018 - HARDWARE MONITOR/PRINTER - 371 - - 0.00%
87 - GENERAL EXPENSES Total 8,139 7,911 5,039 5,039 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 1,500 1,500 1,500 1,823 21.55%
881003 - VEHICLE REPLACE ISF 2,438 1,538 6,024 5,458 -9.38%
881004 - IT ISF OPERATING CHARGE 109,165 115,269 69,933 80,683 15.37%
881005 - IT ISF REPLACEMENT CHARGE 31,551 34,322 10,709 10,709 0.00%
881010 - WORKERS' COMP ISF MISC 31,089 21,168 10,298 3,615 -64.89%
881012 - GENERAL LIABILITY INSURANCE 40,423 31,995 21,146 20,057 -5.15%
881013 - UNINSURED CLAIMS CHARGE 17,408 32,329 2,370 1,183 -50.10%
881014 - ANNUAL OPEB CHARGE 63,365 63,573 31,286 22,574 -27.85%
881015 - OTHER INSURANCE ISF RATES - - 63 63 0.00%
88 - INTERNAL SVC CHARGE Total 296,939 301,695 153,328 146,166 -4.67%
01030301 - BUDGET Total 1,937,988 1,889,425 1,198,288 953,843 -20.40%
01030302 - ACCOUNTING
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 435,216 488,082 661,616 707,489 6.93%
70 - REGULAR SALARIES Total 435,216 488,082 661,616 707,489 6.93%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 90,492 102,752 157,416 157,584 0.11%
722001 - PENSION EE NORMAL COST MISC 37,385 37,094 48,965 59,176 20.85%
723002 - PENSION ER NORMAL COST MISC 38,597 44,309 59,902 71,638 19.59%
724001 - PENSION EE CONTRIB MISC (56,580) (64,064) (86,010) (81,361) -5.40%
725001 - PENSION UAL REQUIRED MISC 124,803 123,920 152,045 152,045 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 46,887 48,843 48,156 48,156 0.00%
727003 - CELL PHONE STIPEND 340 - 960 960 0.00%
114
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FINANCE SUMMARY BY ACCOUNT DETAIL
727004 - RHS $2.50 CONTRIBUTION 10,768 4,338 4,392 11,178 154.51%
727012 - LIFE INSURANCE 429 525 735 735 0.00%
727013 - EMP ASSISTANCE PROGRAM 80 98 140 140 0.00%
727016 - MEDICARE FRINGES 7,044 7,678 11,876 12,544 5.62%
727019 - SURVIVOR BENEFIT 250 346 - - 0.00%
728003 - COMPENSATED ABSENCES 19,565 19,619 23,157 24,762 6.93%
72 - BENEFITS Total 320,059 325,460 421,733 457,557 8.49%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 10,000 - - 0.00%
73 - LUMP SUM PAYS Total - 10,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 15,181 8,906 12,437 12,437 0.00%
74 - OTHER PAYS Total 15,181 8,906 12,437 12,437 0.00%
81 - CONTRACT SERVICES
811006 - SERVICES ACCOUNTING 96,311 37,155 42,000 42,000 0.00%
811007 - SERVICES AUDIT 40,570 53,620 55,000 55,000 0.00%
811008 - SERVICES PROFESSIONAL - - 13,676 13,000 -4.94%
811027 - SERVICES CITY PRINT CONTRACT 3,878 1,634 2,000 2,000 0.00%
81 - CONTRACT SERVICES Total 140,759 92,409 112,676 112,000 -0.60%
84 - SUPPLIES & MATERIALS
841012 - SUPPLIES CHECKS/INVOICES/FORMS - - 4,600 4,600 0.00%
84 - SUPPLIES & MATERIALS Total - - 4,600 4,600 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - - 3,750 3,750 0.00%
861003 - TRAINING 510 2,529 3,000 3,000 0.00%
86 - TRAVEL & TRAINING Total 510 2,529 6,750 6,750 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 16 52 1,582 1,582 0.00%
871004 - PUBLICATIONS & DUES NOC 1,428 2,041 2,700 2,700 0.00%
871017 - SOFTWARE LICENSE RENEWAL 193 70 1,000 1,000 0.00%
87 - GENERAL EXPENSES Total 1,637 2,163 5,282 5,282 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 49,620 48,408 67,038 75,521 12.65%
881005 - IT ISF REPLACEMENT CHARGE 14,342 14,301 14,993 14,993 0.00%
881010 - WORKERS' COMP ISF MISC 19,077 11,213 4,121 5,931 43.91%
881012 - GENERAL LIABILITY INSURANCE 24,804 16,948 9,506 19,290 102.92%
881013 - UNINSURED CLAIMS CHARGE 10,682 17,126 1,186 1,269 7.03%
881014 - ANNUAL OPEB CHARGE 35,756 35,874 34,450 37,882 9.96%
115
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FINANCE SUMMARY BY ACCOUNT DETAIL
88 - INTERNAL SVC CHARGE Total 154,281 143,870 131,294 154,884 17.97%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT - 213 800 800 0.00%
90 - CAPITAL EXPENDITURES Total - 213 800 800 0.00%
01030302 - ACCOUNTING Total 1,067,643 1,073,633 1,357,188 1,461,801 7.71%
01030304 - PURCHASING
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS - - 465,153 511,342 9.93%
711003 - SALARIES PART TIME - - 74,520 60,520 -18.79%
70 - REGULAR SALARIES Total - - 539,673 571,862 5.96%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY - - 540 540 0.00%
712006 - BILINGUAL PAY - - - 1,800 0.00%
71 - SPECIAL PAYS Total - - 540 2,340 333.33%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT - - 112,440 112,560 0.11%
722001 - PENSION EE NORMAL COST MISC - - 40,954 47,497 15.98%
723002 - PENSION ER NORMAL COST MISC - - 38,084 47,560 24.88%
723004 - RETIREMENT PART TIME/TEMP - - 2,794 2,794 0.00%
724001 - PENSION EE CONTRIB MISC - (1,284) (60,470) (59,122) -2.23%
725001 - PENSION UAL REQUIRED MISC - - 106,897 106,897 0.00%
725003 - PENSION UAL DISCRETIONARY MISC - - 33,856 33,856 0.00%
727003 - CELL PHONE STIPEND - - 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION - - 2,296 3,786 64.90%
727012 - LIFE INSURANCE - - 525 525 0.00%
727013 - EMP ASSISTANCE PROGRAM - - 80 100 25.00%
727016 - MEDICARE FRINGES - - 8,383 9,087 8.39%
727019 - SURVIVOR BENEFIT - 173 - - 0.00%
728003 - COMPENSATED ABSENCES - - 16,280 17,897 9.93%
72 - BENEFITS Total - (1,111) 303,079 324,398 7.03%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - - - 9,000 0.00%
74 - OTHER PAYS Total - - - 9,000 0.00%
84 - SUPPLIES & MATERIALS
841012 - SUPPLIES CHECKS/INVOICES/FORMS - - 250 250 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC - 199 25 3,025 12000.00%
841046 - SPECIAL DEPT EXPENSE NOC - - 550 550 0.00%
84 - SUPPLIES & MATERIALS Total - 199 825 3,825 363.64%
116
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FINANCE SUMMARY BY ACCOUNT DETAIL
86 - TRAVEL & TRAINING
861003 - TRAINING - - 1,600 1,600 0.00%
86 - TRAVEL & TRAINING Total - - 1,600 1,600 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP - - 300 300 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC - - 3,000 - -100.00%
871004 - PUBLICATIONS & DUES NOC - - 400 400 0.00%
87 - GENERAL EXPENSES Total - - 3,700 700 -81.08%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE - - 45,930 51,989 13.19%
881005 - IT ISF REPLACEMENT CHARGE - - 10,709 10,709 0.00%
881010 - WORKERS' COMP ISF MISC - - - 4,271 0.00%
881012 - GENERAL LIABILITY INSURANCE - - - 14,845 0.00%
881013 - UNINSURED CLAIMS CHARGE - - - 977 0.00%
881014 - ANNUAL OPEB CHARGE - - 20,340 26,850 32.00%
88 - INTERNAL SVC CHARGE Total - - 76,979 109,640 42.43%
01030304 - PURCHASING Total - (913) 926,396 1,023,364 10.47%
0103031 - REVENUE SERVICES
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,102,192 980,174 1,083,987 1,157,535 6.78%
711003 - SALARIES PART TIME 108,834 122,385 170,718 215,856 26.44%
70 - REGULAR SALARIES Total 1,211,026 1,102,559 1,254,705 1,373,391 9.46%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 1,023 202 1,020 1,020 0.00%
712006 - BILINGUAL PAY 1,805 2,146 1,800 3,600 100.00%
71 - SPECIAL PAYS Total 2,828 2,348 2,820 4,620 63.83%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 255,588 229,300 281,100 292,656 4.11%
722001 - PENSION EE NORMAL COST MISC 118,018 107,154 107,781 124,071 15.11%
723002 - PENSION ER NORMAL COST MISC 103,500 91,291 102,472 130,712 27.56%
723004 - RETIREMENT PART TIME/TEMP - - 6,402 6,402 0.00%
724001 - PENSION EE CONTRIB MISC (166,322) (152,319) (160,966) (158,464) -1.55%
725001 - PENSION UAL REQUIRED MISC 298,990 296,873 284,549 284,549 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 112,326 117,012 90,122 90,122 0.00%
727003 - CELL PHONE STIPEND 963 963 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 17,474 13,030 11,670 34,760 197.86%
727012 - LIFE INSURANCE 1,317 1,204 1,313 1,365 4.00%
727013 - EMP ASSISTANCE PROGRAM 248 228 240 260 8.33%
727016 - MEDICARE FRINGES 19,104 17,503 22,269 24,224 8.78%
727019 - SURVIVOR BENEFIT 1,002 751 - - 0.00%
117
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FINANCE SUMMARY BY ACCOUNT DETAIL
728003 - COMPENSATED ABSENCES 40,335 37,231 37,940 40,514 6.78%
72 - BENEFITS Total 802,543 760,220 785,852 872,130 10.98%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 22,000 - - 0.00%
73 - LUMP SUM PAYS Total - 22,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 610 985 7,803 7,803 0.00%
74 - OTHER PAYS Total 610 985 7,803 7,803 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL 3,450 1,250 2,500 2,500 0.00%
811007 - SERVICES AUDIT 21,344 1,688 16,000 16,000 0.00%
811008 - SERVICES PROFESSIONAL 227,357 342,979 304,735 256,557 -15.81%
81 - CONTRACT SERVICES Total 252,151 345,916 323,235 275,057 -14.91%
83 - UTILITIES
831001 - TELECOMM DATALINES 532 760 750 800 6.67%
83 - UTILITIES Total 532 760 750 800 6.67%
84 - SUPPLIES & MATERIALS
841008 - SUPPLIES COMP SOFTWARE 5,663 - - - 0.00%
84 - SUPPLIES & MATERIALS Total 5,663 - - - 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 234 280 500 500 0.00%
85 - MAINTENANCE & REPAIR Total 234 280 500 500 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - - 5,250 5,250 0.00%
861003 - TRAINING 200 1,297 5,250 5,250 0.00%
86 - TRAVEL & TRAINING Total 200 1,297 10,500 10,500 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 83 1,515 500 500 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 31,797 32,847 38,030 38,030 0.00%
871004 - PUBLICATIONS & DUES NOC 1,530 1,140 2,490 2,490 0.00%
871006 - UNIFORM EXPENSE - 105 140 140 0.00%
87 - GENERAL EXPENSES Total 33,409 35,607 41,160 41,160 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 4,500 4,000 4,000 4,862 21.55%
881003 - VEHICLE REPLACE ISF 1,602 1,902 3,263 2,773 -15.02%
881004 - IT ISF OPERATING CHARGE 156,832 149,178 132,449 150,081 13.31%
118
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FINANCE SUMMARY BY ACCOUNT DETAIL
881005 - IT ISF REPLACEMENT CHARGE 44,602 44,476 31,163 31,163 0.00%
881010 - WORKERS' COMP ISF MISC 38,435 23,553 11,519 12,956 12.48%
881012 - GENERAL LIABILITY INSURANCE 49,974 35,599 23,309 38,187 63.83%
881013 - UNINSURED CLAIMS CHARGE 21,521 35,972 2,640 2,375 -10.02%
881014 - ANNUAL OPEB CHARGE 74,218 74,462 54,724 60,780 11.07%
881015 - OTHER INSURANCE ISF RATES - - 63 63 0.00%
88 - INTERNAL SVC CHARGE Total 391,684 369,141 263,130 303,240 15.24%
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT 7,249 - 3,100 3,100 0.00%
90 - CAPITAL EXPENDITURES Total 7,249 - 5,100 5,100 0.00%
0103031 - REVENUE SERVICES Total 2,708,130 2,641,113 2,695,555 2,894,301 7.37%
0103032 - PARKING LOTS & METERS
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 233,834 247,425 297,560 297,560 0.00%
811030 - PARKING METER CONTRACT 1,262,894 1,323,211 1,480,595 1,480,595 0.00%
81 - CONTRACT SERVICES Total 1,496,728 1,570,636 1,778,155 1,778,155 0.00%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 837 732 900 900 0.00%
831004 - UTILITIES ELECTRICITY 4,167 5,117 7,200 7,200 0.00%
83 - UTILITIES Total 5,003 5,849 8,100 8,100 0.00%
84 - SUPPLIES & MATERIALS
841012 - SUPPLIES CHECKS/INVOICES/FORMS - 7,178 7,000 7,000 0.00%
84 - SUPPLIES & MATERIALS Total - 7,178 7,000 7,000 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF - 20,500 20,500 15,194 -25.88%
881003 - VEHICLE REPLACE ISF 11,091 21,469 11,293 7,804 -30.90%
881006 - PARKING EQUIP CONTRIB 400,000 400,000 400,000 400,000 0.00%
881012 - GENERAL LIABILITY INSURANCE - - 10,717 10,394 -3.01%
881015 - OTHER INSURANCE ISF RATES - - 935 935 0.00%
88 - INTERNAL SVC CHARGE Total 411,091 441,969 443,446 434,327 -2.06%
0103032 - PARKING LOTS & METERS Total 1,912,822 2,025,631 2,236,701 2,227,582 -0.41%
Grand Total 8,774,404 9,000,891 9,982,311 10,275,379 2.94%
119
THIS PAGE IS LEFT INTENTIONALLY BLANK
120
Provide all risk services to our
community by protecting life, property,
and the environment through
prevention, training, education, and
response.
121
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
01040005 - FIRE ADMINISTRATION 1,446,968$ 1,633,157$ 1,690,186$ 1,811,928$ 7.20%
01040401 - FIRE OPERATIONS 36,930,957$ 37,575,313$ 38,156,092$ 39,898,496$ 4.57%
01040402 - FIRE PREVENTION 1,412,574$ 1,472,891$ 1,337,775$ 1,736,548$ 29.81%
01040403 - COMM ER RESPONSE TEAM (CERT)229,689$ 107,013$ 226,990$ 232,727$ 2.53%
01040404 - EMERGENCY MEDICAL SERVICES 10,643,559$ 11,191,990$ 10,386,203$ 11,997,399$ 15.51%
01040405 - JUNIOR LIFEGUARDS 1,101,256$ 1,019,400$ 1,545,251$ 1,288,342$ -16.63%
01040406 - LIFEGUARD OPERATIONS 6,958,179$ 6,580,511$ 6,913,052$ 7,440,555$ 7.63%
Grand Total 58,723,182$ 59,580,275$ 60,255,549$ 64,405,996$ 6.89%
FIRE DEPARTMENT
$64.4 M,
21.9%
$229.5 M,
78.1%
% of General Fund Budget
Fire Department Other General Fund Departments
$887,569
$500,000
$435,879
$277,730
$268,250
$238,115
$235,000
$225,810
$198,268
$155,000
OTHER AGENCY FEES
ROLLING EQUIPMENT
EQUIPMENT N.O.C.
AUTOMOTIVE FUEL/WASH
DISPOSABLE MEDICAL SUPPLIES
SPECIAL DEPT SUPPLIES NOC
SERVICES CONTRACT
SERVICES FUEL MODIFICATION
MAINT & REPAIR EQUIPMENT
AMBULANCE BILLING
Top Non-Personnel Budgeted Items - FY 24
122
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
FY 22 FY 23 FY 24
Full-Time 143.80 143.80 151.80
Part-Time (FTE)42.56 42.56 40.96
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 98,606 - 34,737 133,343
1.00 1.00 138,726 - 40,991 179,717
1.00 1.00 172,669 - 62,860 235,530
1.00 1.00 62,696 - 63,913 126,609
1.00 1.00 78,711 - 33,488 112,199
1.00 1.00 181,992 - 47,536 229,528
1.00 1.00 244,362 - 80,824 325,187
1.00 1.00 140,193 19,348 64,966 224,507
1.00 1.00 140,193 16,626 64,607 221,426
1.00 1.00 140,193 15,426 64,224 219,843
1.00 1.00 195,171 10,220 75,665 281,056
1.00 1.00 142,982 16,779 62,325 222,086
1.00 1.00 142,982 21,788 63,714 228,484
1.00 1.00 136,068 15,563 60,442 212,074
1.00 1.00 145,126 - 85,963 231,089
1.00 1.00 139,638 13,687 60,861 214,185
1.00 1.00 136,068 - 84,193 220,261
1.00 1.00 133,520 - 84,038 217,558
1.00 1.00 111,960 10,871 56,885 179,716
1.00 1.00 142,982 13,617 61,805 218,404
1.00 1.00 145,126 - 86,327 231,453
1.00 1.00 142,982 20,426 63,119 226,526
1.00 1.00 145,125 20,426 90,137 255,688
1.00 1.00 142,982 10,894 61,160 215,036
1.00 1.00 142,982 15,417 62,380 220,778
1.00 1.00 142,982 16,341 60,518 219,841
1.00 1.00 142,982 12,256 61,418 216,655
1.00 1.00 142,883 - 86,188 229,071
1.00 1.00 145,126 - 86,587 231,713
1.00 1.00 142,982 14,979 62,193 220,153
1.00 1.00 142,982 10,213 60,797 213,992
1.00 1.00 156,004 13,174 91,516 260,695
1.00 1.00 142,982 21,788 63,506 228,276
1.00 1.00 145,126 - 85,859 230,985
1.00 1.00 142,982 21,788 63,454 228,224
1.00 1.00 142,982 13,687 61,610 218,278
1.00 1.00 142,982 21,788 61,548 226,318
1.00 1.00 142,982 14,979 62,401 220,361
1.00 1.00 142,982 13,617 61,727 218,326
1.00 1.00 142,982 13,617 61,675 218,274
1.00 1.00 153,699 21,957 65,732 241,388
1.00 1.00 142,982 - 59,152 202,134
1.00 1.00 263,583 - 96,085 359,669
1.00 1.00 121,780 4,059 54,804 180,643
1.00 1.00 121,780 9,858 56,083 187,721
1.00 1.00 121,780 15,657 60,356 197,793
1.00 1.00 123,815 - 56,228 180,044
1.00 1.00 121,780 13,918 57,345 193,042
1.00 1.00 121,780 14,558 57,518 193,855
1.00 1.00 121,780 12,758 56,943 191,481
1.00 1.00 121,780 10,438 56,219 188,437
1.00 1.00 121,780 10,438 56,219 188,437
1.00 1.00 115,656 6,074 56,649 178,379
1.00 1.00 121,780 6,379 55,503 183,662
1.00 1.00 121,780 7,539 55,748 185,067
1.00 1.00 121,780 11,598 56,620 189,998
1.00 1.00 121,780 13,398 57,116 192,294
1.00 1.00 99,028 - 35,725 134,753
1.00 1.00 99,028 - 35,725 134,753
1.00 1.00 121,780 11,598 56,594 189,972
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Battalion Chief 112 Hours
Fire Battalion Chief 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
Fire Assistant Chief
Fire Battalion Chief 112 Hours
Fire Battalion Chief 80 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Captain 112 Hours
Fire Captain 112 Hours
FIRE PERSONNEL
Administrative Assistant to the Fire Chief
Administrative Manager
Department Assistant
EMS Division Chief
Assistant Chief - Lifeguard Operations
Fire Chief
Fire Captain EMS (7.5%)
Fire Captain OPS (7.5%)
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Department Assistant
123
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 121,780 9,858 56,005 187,643
1.00 1.00 99,028 - 35,725 134,753
1.00 1.00 121,780 11,598 56,906 190,284
1.00 1.00 121,780 13,398 56,960 192,138
1.00 1.00 121,780 8,119 55,910 185,808
1.00 1.00 121,780 13,398 57,038 192,216
1.00 1.00 121,780 11,598 56,698 190,076
1.00 1.00 121,780 11,819 56,714 190,312
1.00 1.00 121,780 11,598 56,464 189,842
1.00 1.00 115,656 - 52,457 168,113
1.00 1.00 118,450 15,657 56,616 190,723
1.00 1.00 121,780 8,699 55,812 186,290
1.00 1.00 121,780 14,498 56,986 193,263
0.80 0.80 141,768 - 39,891 181,658
1.00 1.00 72,960 2,403 33,170 108,533
1.00 1.00 72,960 3,776 33,265 110,001
1.00 1.00 88,100 - 34,584 122,684
1.00 1.00 88,100 - 34,584 122,684
1.00 1.00 88,100 - 34,584 122,684
1.00 1.00 79,056 7,702 46,728 133,486
1.00 1.00 79,056 7,702 46,728 133,486
1.00 1.00 80,935 - 45,466 126,401
1.00 1.00 79,056 7,702 46,728 133,486
1.00 1.00 88,100 - 34,584 122,684
1.00 1.00 79,056 4,034 45,943 129,033
1.00 1.00 115,492 10,321 54,891 180,704
1.00 1.00 91,255 10,714 51,460 153,429
1.00 1.00 113,831 6,037 56,238 176,107
1.00 1.00 112,544 - 54,573 167,116
1.00 1.00 99,256 5,215 51,227 155,698
1.00 1.00 95,257 - 49,114 144,371
1.00 1.00 91,815 - 48,257 140,072
1.00 1.00 102,052 9,956 52,939 164,947
1.00 1.00 107,155 5,285 53,210 165,649
1.00 1.00 99,256 5,215 51,227 155,698
1.00 1.00 91,815 - 48,257 140,072
1.00 1.00 102,052 3,319 51,518 156,888
1.00 1.00 95,257 - 49,114 144,371
0.00 1.00 93,985 - 48,798 142,783
0.00 1.00 93,985 - 48,798 142,783
0.00 1.00 93,985 - 48,798 142,783
0.00 1.00 93,985 - 48,798 142,783
0.00 1.00 93,985 - 48,798 142,783
0.00 1.00 93,985 - 48,798 142,783
1.00 1.00 141,408 10,741 60,493 212,642
1.00 1.00 141,408 11,373 60,976 213,757
1.00 1.00 141,408 6,950 59,776 208,134
1.00 1.00 141,408 8,846 60,446 210,700
1.00 1.00 141,408 14,437 61,426 217,270
1.00 1.00 141,408 13,900 61,506 216,815
1.00 1.00 141,408 10,741 60,441 212,590
1.00 1.00 141,408 12,541 61,041 214,991
1.00 1.00 128,290 10,832 57,856 196,979
1.00 1.00 141,408 3,791 59,127 204,326
1.00 1.00 141,408 10,741 60,467 212,616
1.00 1.00 141,408 6,318 59,916 207,643
1.00 1.00 141,408 10,741 60,441 212,590
1.00 1.00 141,408 10,741 60,493 212,642
1.00 1.00 141,408 7,486 59,903 208,798
1.00 1.00 141,408 13,268 60,971 215,647
1.00 1.00 141,408 13,900 61,948 217,257
1.00 1.00 141,408 6,318 59,786 207,513
1.00 1.00 141,408 12,637 61,059 215,104
1.00 1.00 141,408 10,741 60,415 212,564
1.00 1.00 120,236 17,191 57,358 194,785
1.00 1.00 141,408 17,059 61,610 220,077
Firefighter Paramedic 112 Hour 17.25%
Firefighter Paramedic 112 Hour 17.25%
Firefighter Paramedic 112 Hour 17.25%
Firefighter Paramedic 112 Hour 17.25%
Firefighter Paramedic 112 Hour 17.25%
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Firefighter Paramedic 112 Hour 17.25%
Firefighter Paramedic 112 Hour 17.25%
Firefighter Paramedic 112 Hour 17.25%
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Firefighter 112 Hours
Firefighter 112 Hours
Firefighter 112 Hours
Firefighter 112 Hours
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 17.25%
Firefighter Paramedic 112 Hour 17.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 17.25%
Firefighter Paramedic 112 Hour 17.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 17.25%
Firefighter Paramedic 112 Hour 17.25%
Firefighter Paramedic 112 Hour 17.25%
Firefighter Paramedic 112 Hour 17.25%
Firefighter Paramedic 112 Hour 17.25%
Firefighter Paramedic 112 Hour 22.25%
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Engineer 112 Hours
Fire Services Coordinator
Firefighter 112 Hours
Firefighter 112 Hours
Firefighter 112 Hours
Firefighter 112 Hours
Firefighter 112 Hours
Firefighter 112 Hours
Firefighter 112 Hours
Fire Services Coordinator
Fire Marshal
124
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 107,891 - 36,650 144,541
1.00 1.00 127,209 13,836 58,390 199,434
1.00 1.00 141,408 12,637 61,189 215,234
1.00 1.00 141,408 5,686 59,537 206,632
1.00 1.00 141,408 8,214 60,197 209,819
1.00 1.00 141,408 10,741 60,337 212,486
1.00 1.00 141,408 12,541 60,755 214,705
1.00 1.00 80,856 - 39,668 120,523
1.00 1.00 101,970 8,098 37,620 147,689
1.00 1.00 129,612 10,945 43,078 183,635
1.00 1.00 129,612 3,648 41,843 175,104
1.00 1.00 124,065 9,819 46,196 180,080
0.00 1.00 99,325 - 38,286 137,611
1.00 1.00 124,499 - 52,421 176,920
1.00 1.00 144,339 1,356 58,867 204,562
1.00 1.00 89,863 3,799 46,311 139,973
1.00 1.00 85,949 1,608 46,038 133,596
1.00 1.00 98,690 4,188 48,584 151,462
1.00 1.00 88,562 1,688 45,539 135,789
1.00 1.00 120,680 3,963 52,496 177,140
1.00 1.00 85,949 3,618 45,302 134,870
1.00 1.00 99,077 4,188 48,680 151,946
1.00 1.00 120,680 6,228 52,948 179,856
1.00 1.00 129,610 - 78,622 208,232
1.00 1.00 82,451 1,800 32,960 117,211
0.00 1.00 71,219 - 54,430 125,650
Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
0.75 0.00 - - - -
0.87 0.87 33,655 - 1,750 35,405
14.17 13.74 680,417 - 170,512 850,929
2.89 3.31 161,520 - 8,399 169,919
11.92 11.50 692,171 - 173,458 865,629
3.52 3.94 233,681 - 12,151 245,832
1.94 1.94 116,766 - 29,262 146,028
1.03 1.03 61,089 - 3,177 64,266
0.75 0.75 67,326 - 39,910 107,236
0.75 0.75 47,888 - 35,088 82,975
0.75 0.75 52,598 - 36,257 88,855
1.38 1.38 47,283 - 2,459 49,742
0.85 0.00 - - - -
1.00 1.00 67,921 - 3,532 71,453
21,044,175 1,169,059 9,092,234 31,305,468
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Firefighter Paramedic 112 Hour 22.25%
Recreation Coordinator - PT
Support Services Aide
Lifeguard II Junior Guard
Lifeguard III
Lifeguard III Junior Guard
Lifeguard Officer - PT
Lifeguard Trainee
Lifeguard Officer - PT
Lifeguard Officer - PT
Recreation Coordinator
Life Safety Specialist III - PT
Lifeguard Cadet
Lifeguard I
Lifeguard I Junior Guard
Lifeguard II
Life Safety Specialist II
Life Safety Specialist III
Management Assistant
Lifeguard Battalion Chief
Lifeguard Captain
Lifeguard Captain
Lifeguard Captain
Lifeguard Captain
Lifeguard Captain
Lifeguard Captain
Lifeguard Captain
Lifeguard Captain
Lifeguard Battalion Chief
Life Safety Specialist III
Life Safety Specialist II
Life Safety Specialist II
Fiscal Clerk - Senior
Lifeguard Captain + 7.5%
125
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 47,563,383 47,503,785 48,066,927 51,518,360 7.18%
70 - REGULAR SALARIES 18,474,946 18,192,506 19,417,653 21,198,215 9.17%
71 - SPECIAL PAYS 1,494,772 1,503,300 1,465,241 1,480,025 1.01%
72 - BENEFITS 19,779,904 19,502,604 19,778,937 21,435,023 8.37%
73 - LUMP SUM PAYS - 259,600 - - 0.00%
74 - OTHER PAYS 7,813,761 8,045,776 7,405,096 7,405,096 0.00%
MAINTENANCE & OPERATIONS 3,945,807 4,338,130 4,020,129 4,129,192 2.71%
81 - CONTRACT SERVICES 1,461,275 1,595,234 1,822,821 1,836,246 0.74%
82 - GRANT OPERATING 540,161 388,330 - - 0.00%
83 - UTILITIES 247,865 248,582 243,258 291,289 19.74%
84 - SUPPLIES & MATERIALS 706,828 754,182 708,098 708,098 0.00%
85 - MAINTENANCE & REPAIR 558,251 794,176 748,567 795,702 6.30%
86 - TRAVEL & TRAINING 154,213 198,541 170,366 169,009 -0.80%
87 - GENERAL EXPENSES 277,212 359,084 327,018 328,847 0.56%
INTERNAL SERVICE CHARGE 7,032,147 7,453,150 7,794,615 7,734,565 -0.77%
88 - INTERNAL SVC CHARGE 7,032,147 7,453,150 7,794,615 7,734,565 -0.77%
CAPITAL EXPENDITURES 181,845 285,210 373,879 1,023,879 173.85%
90 - CAPITAL EXPENDITURES 181,845 285,210 373,879 1,023,879 173.85%
Grand Total 58,723,182 59,580,275 60,255,549 64,405,996 6.89%
FIRE SUMMARY BY ACCOUNT TYPE
$4
7
.
6
M
$4
7
.
5
M
$4
8
.
1
M
$5
1
.
5
M
SALARIES & BENEFITS MAINTENANCE &
OPERATIONS
INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 21 Actuals FY 22 Actuals FY23 Adopted FY24 Adopted
126
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
01040005 - FIRE ADMINISTRATION
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 384,364 500,744 499,227 504,946 1.15%
711002 - SALARIES SAFETY 238,857 243,485 245,066 263,583 7.56%
711003 - SALARIES PART TIME 40,389 53,263 47,604 67,921 42.68%
70 - REGULAR SALARIES Total 663,610 797,492 791,897 836,451 5.63%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 1,805 1,805 1,800 1,800 0.00%
712009 - SCHOLASTIC ACHIEVEMENT - 2,989 3,848 2,403 -37.56%
71 - SPECIAL PAYS Total 1,805 4,794 5,648 4,203 -25.59%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 118,203 152,665 147,360 159,972 8.56%
722001 - PENSION EE NORMAL COST MISC 33,423 41,969 44,310 45,769 3.29%
722002 - PENSION EE NORMAL COST SAFETY 21,546 21,974 22,056 24,241 9.91%
723002 - PENSION ER NORMAL COST MISC 37,694 48,411 47,139 48,373 2.62%
723003 - PENSION ER NORMAL COST SAFETY 49,328 48,311 47,543 59,148 24.41%
723004 - RETIREMENT PART TIME/TEMP 68 163 1,785 2,547 42.68%
724001 - PENSION EE CONTRIB MISC (51,236) (67,716) (71,088) (59,683) -16.04%
724002 - PENSION EE CONTRIB SAFETY (31,268) (33,076) (33,084) (36,361) 9.91%
725001 - PENSION UAL REQUIRED MISC 90,517 89,876 125,667 125,667 0.00%
725002 - PENSION UAL REQUIRED SAFETY 121,649 120,918 137,859 137,859 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 34,006 35,425 39,801 39,801 0.00%
725004 - PENSION UAL DISCRETIONARY SFTY 45,683 47,693 43,663 43,663 0.00%
727003 - CELL PHONE STIPEND 2,888 3,661 2,880 960 -66.67%
727004 - RHS $2.50 CONTRIBUTION 4,088 4,148 4,020 15,696 290.45%
727012 - LIFE INSURANCE 578 710 735 735 0.00%
727013 - EMP ASSISTANCE PROGRAM 109 134 160 140 -12.50%
727015 - UNEMPLOYMENT EXPENSE 113 - - - 0.00%
727016 - MEDICARE FRINGES 10,039 12,286 13,619 14,593 7.15%
727017 - PARS DC 401A - 2,043 - - 0.00%
727019 - SURVIVOR BENEFIT 438 462 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - 2,000 - 5,272 0.00%
728003 - COMPENSATED ABSENCES 23,485 25,182 26,050 26,899 3.26%
72 - BENEFITS Total 511,353 557,239 600,475 655,289 9.13%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 13,000 - - 0.00%
73 - LUMP SUM PAYS Total - 13,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 162 620 100 100 0.00%
FIRE SUMMARY BY ACCOUNT DETAIL
127
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FIRE SUMMARY BY ACCOUNT DETAIL
713003 - OVERTIME PLANNED - - 5,952 5,952 0.00%
74 - OTHER PAYS Total 162 620 6,052 6,052 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 407 4,778 20,000 20,000 0.00%
811027 - SERVICES CITY PRINT CONTRACT 138 659 3,000 3,000 0.00%
81 - CONTRACT SERVICES Total 545 5,437 23,000 23,000 0.00%
83 - UTILITIES
831001 - TELECOMM DATALINES 1,856 1,859 2,000 2,000 0.00%
831002 - UTILITIES TELEPHONE 904 463 1,048 1,048 0.00%
83 - UTILITIES Total 2,759 2,323 3,048 3,048 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 16,512 14,900 17,000 17,000 0.00%
841012 - SUPPLIES CHECKS/INVOICES/FORMS - 197 250 250 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 1,205 7,653 4,500 4,500 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 29,407 550 - - 0.00%
84 - SUPPLIES & MATERIALS Total 47,124 23,300 21,750 21,750 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 9,215 16,487 14,000 17,000 21.43%
851010 - MAINT & REPAIR EQUIPMENT - - 330 330 0.00%
851013 - PRINTER MAINT/SUPPLIES 5,055 6,456 5,000 5,000 0.00%
85 - MAINTENANCE & REPAIR Total 14,271 22,943 19,330 22,330 15.52%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC (60) 3,340 8,050 8,050 0.00%
861003 - TRAINING 3,886 4,508 3,000 3,000 0.00%
861006 - TRAINING CERT - 177 - - 0.00%
86 - TRAVEL & TRAINING Total 3,826 8,024 11,050 11,050 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 3,157 4,203 3,000 3,000 0.00%
871004 - PUBLICATIONS & DUES NOC 4,894 4,007 3,150 3,150 0.00%
871006 - UNIFORM EXPENSE 2,536 906 2,700 2,700 0.00%
871017 - SOFTWARE LICENSE RENEWAL - - 1,225 1,225 0.00%
87 - GENERAL EXPENSES Total 10,587 9,116 10,075 10,075 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 17,500 19,000 15,000 25,526 70.17%
881003 - VEHICLE REPLACE ISF 11,410 - 14,663 22,499 53.44%
881004 - IT ISF OPERATING CHARGE 33,578 41,028 54,123 58,206 7.54%
881005 - IT ISF REPLACEMENT CHARGE 12,081 13,443 16,803 16,803 0.00%
128
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FIRE SUMMARY BY ACCOUNT DETAIL
881010 - WORKERS' COMP ISF MISC 27,355 20,261 22,154 25,428 14.78%
881011 - WORKERS' COMP ISF SAFETY 18,936 12,424 5,031 5,561 10.54%
881012 - GENERAL LIABILITY INSURANCE 21,747 19,601 27,421 25,087 -8.51%
881013 - UNINSURED CLAIMS CHARGE 9,369 24,033 - - 0.00%
881014 - ANNUAL OPEB CHARGE 38,951 39,079 42,477 39,382 -7.29%
881015 - OTHER INSURANCE ISF RATES - - 190 190 0.00%
88 - INTERNAL SVC CHARGE Total 190,927 188,869 197,861 218,681 10.52%
01040005 - FIRE ADMINISTRATION Total 1,446,968 1,633,157 1,690,186 1,811,928 7.20%
01040401 - FIRE OPERATIONS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 63,231 47,559 82,647 82,647 0.00%
711002 - SALARIES SAFETY 10,497,299 10,363,340 11,301,079 11,785,875 4.29%
70 - REGULAR SALARIES Total 10,560,530 10,410,899 11,383,726 11,868,522 4.26%
71 - SPECIAL PAYS
712001 - SPECIAL ASSIGNMENT PAY 42,917 43,815 48,196 41,276 -14.36%
712002 - TILLER PAY 22,492 24,201 25,000 48,864 95.46%
712004 - CERTIFICATION PAY 7,061 5,352 5,338 5,444 2.00%
712006 - BILINGUAL PAY 22,143 24,008 25,200 19,938 -20.88%
712007 - LONGEVITY PAY SAFETY 88,415 102,435 98,459 102,878 4.49%
712009 - SCHOLASTIC ACHIEVEMENT 458,478 463,603 439,452 449,624 2.31%
712012 - HOLIDAY PAY SAFETY 219,054 212,238 204,184 204,184 0.00%
712015 - LONGEVITY PAY MISC - 77 - - 0.00%
712019 - SAFETY CERTIFICATION PAY 248,883 241,996 257,091 224,250 -12.77%
71 - SPECIAL PAYS Total 1,109,444 1,117,726 1,102,921 1,096,460 -0.59%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 2,136,090 2,043,577 2,212,518 2,437,812 10.18%
722001 - PENSION EE NORMAL COST MISC - 337 5,375 5,375 0.00%
722002 - PENSION EE NORMAL COST SAFETY 1,080,438 1,079,182 1,072,661 1,180,428 10.05%
723002 - PENSION ER NORMAL COST MISC - 537 8,091 8,091 0.00%
723003 - PENSION ER NORMAL COST SAFETY 2,402,440 2,335,610 2,192,409 2,712,369 23.72%
724001 - PENSION EE CONTRIB MISC - (673) (10,744) (10,744) 0.00%
724002 - PENSION EE CONTRIB SAFETY (1,551,018) (1,578,456) (1,525,645) (1,709,032) 12.02%
725001 - PENSION UAL REQUIRED MISC 12,336 12,249 - - 0.00%
725002 - PENSION UAL REQUIRED SAFETY 5,915,142 5,879,629 6,357,303 6,357,303 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 4,634 4,828 - - 0.00%
725004 - PENSION UAL DISCRETIONARY SFTY 2,221,327 2,319,055 2,013,479 2,013,479 0.00%
727003 - CELL PHONE STIPEND 4,732 5,144 5,760 4,800 -16.67%
727004 - RHS $2.50 CONTRIBUTION 131,118 149,033 133,042 123,752 -6.98%
727012 - LIFE INSURANCE 9,618 9,257 10,500 10,290 -2.00%
727013 - EMP ASSISTANCE PROGRAM 1,803 1,735 2,000 1,960 -2.00%
727015 - UNEMPLOYMENT EXPENSE 4,212 1,197 - - 0.00%
129
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FIRE SUMMARY BY ACCOUNT DETAIL
727016 - MEDICARE FRINGES 258,146 258,227 211,212 219,251 3.81%
727017 - PARS DC 401A 28,538 28,542 27,373 27,373 0.00%
727019 - SURVIVOR BENEFIT 5,385 5,138 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 4,412 6,521 6,762 6,762 0.00%
728003 - COMPENSATED ABSENCES 376,297 385,261 395,538 412,505 4.29%
72 - BENEFITS Total 13,045,649 12,945,929 13,117,633 13,801,775 5.22%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 164,000 - - 0.00%
73 - LUMP SUM PAYS Total - 164,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - - 97,695 97,695 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME 511,060 314,545 600,000 600,000 0.00%
713003 - OVERTIME PLANNED 44,694 43,912 40,000 40,000 0.00%
713004 - OVERTIME VACATION RELIEF 2,019,089 2,110,256 2,335,688 2,335,688 0.00%
713005 - OVERTIME UNCONTROLLED 2,306,968 3,038,591 2,350,000 2,350,000 0.00%
713006 - FIRE FLSA OT 238,250 244,402 276,556 276,556 0.00%
713010 - OT STRIKE TEAMS & MUTUAL AID 1,055,131 526,593 - - 0.00%
74 - OTHER PAYS Total 6,175,192 6,278,299 5,699,939 5,699,939 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 7,348 29,948 31,240 31,240 0.00%
811016 - SERVICES PHYSICALS 51,654 71,863 92,458 92,458 0.00%
841060 - OTHER AGENCY FEES 818,066 792,165 849,666 887,569 4.46%
81 - CONTRACT SERVICES Total 877,069 893,977 973,364 1,011,267 3.89%
83 - UTILITIES
831001 - TELECOMM DATALINES 22,166 26,852 25,000 27,000 8.00%
831002 - UTILITIES TELEPHONE 21,709 13,273 21,300 21,300 0.00%
831003 - UTILITIES NATURAL GAS 14,034 16,647 15,000 18,312 22.08%
831004 - UTILITIES ELECTRICITY 98,208 114,560 100,000 131,745 31.75%
831005 - UTILITIES WATER 30,766 36,311 32,183 40,000 24.29%
83 - UTILITIES Total 186,882 207,644 193,483 238,357 23.19%
84 - SUPPLIES & MATERIALS
841003 - FIRE EXPLORER PROGRAM 3,334 3,181 4,000 4,000 0.00%
841012 - SUPPLIES CHECKS/INVOICES/FORMS 49 - 1,000 1,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 11,363 13,063 10,733 10,733 0.00%
841044 - TOOLS INSTRUMENTS ETC 17,168 53,000 20,000 20,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 32,272 38,024 23,918 23,918 0.00%
841062 - STATION OPERATIONS 7,561 6,625 26,611 26,611 0.00%
841074 - FIRE INVESTIGATIONS 3,415 - 5,000 5,000 0.00%
84 - SUPPLIES & MATERIALS Total 75,161 113,893 91,262 91,262 0.00%
130
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FIRE SUMMARY BY ACCOUNT DETAIL
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 24,040 23,569 21,100 21,100 0.00%
851007 - AUTOMOTIVE FUEL/WASH 90,147 126,893 104,000 127,000 22.12%
851010 - MAINT & REPAIR EQUIPMENT 57,992 37,515 96,486 96,486 0.00%
851016 - MAINT & REPAIR BUILDING 22,694 6,061 12,287 12,287 0.00%
851017 - FIRE STATION 1 MAINT/REPAIR 12,027 27,724 15,000 15,371 2.47%
851018 - FIRE STATION 2 MAINT/REPAIR 14,628 46,962 20,000 20,371 1.86%
851019 - FIRE STATION 3 MAINT/REPAIR 32,473 73,630 40,000 40,371 0.93%
851020 - FIRE STATION 4 MAINT/REPAIR 15,902 11,563 20,000 20,371 1.86%
851021 - FIRE STATION 5 MAINT/REPAIR 10,569 19,643 15,000 15,371 2.47%
851022 - FIRE STATION 6 MAINT/REPAIR 20,343 15,862 15,000 15,371 2.47%
851023 - FIRE STATION 7 MAINT/REPAIR 24,562 38,500 20,000 20,371 1.86%
851024 - FIRE STATION 8 MAINT/REPAIR 12,098 35,918 20,000 20,371 1.86%
851037 - MAINT & REPAIR NOC 5,174 3,970 4,320 4,320 0.00%
851066 - SEWER USE FEE/PROP TAX 14,499 18,365 13,095 17,000 29.82%
851072 - SEWER FEES: FIXED + USE 2,334 2,185 1,509 2,400 59.05%
851075 - FIRE TRAINING TOWER (FS #7)- 23,828 20,000 20,000 0.00%
85 - MAINTENANCE & REPAIR Total 359,482 512,187 437,797 468,561 7.03%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 3,485 12,224 5,500 5,500 0.00%
861002 - TRAINING/EDUCATION 100,767 97,513 75,000 75,000 0.00%
861003 - TRAINING 35,184 52,636 31,844 30,487 -4.26%
86 - TRAVEL & TRAINING Total 139,436 162,373 112,344 110,987 -1.21%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS - 7,842 8,500 8,500 0.00%
871004 - PUBLICATIONS & DUES NOC 8,404 4,453 4,040 4,040 0.00%
871005 - ALARM MONITORING - - - 1,620 0.00%
871006 - UNIFORM EXPENSE 82,768 107,327 66,295 66,504 0.32%
871007 - UNIFORMS/PROTECTIVE GEAR 131,941 149,968 138,558 138,558 0.00%
87 - GENERAL EXPENSES Total 223,113 269,589 217,393 219,222 0.84%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 405,125 414,125 377,125 520,395 37.99%
881002 - NON CAPITAL EQUIPMENT 76,700 134,587 167,561 167,561 0.00%
881003 - VEHICLE REPLACE ISF 839,376 1,102,634 1,380,407 1,181,069 -14.44%
881004 - IT ISF OPERATING CHARGE 440,161 465,439 507,178 552,082 8.85%
881005 - IT ISF REPLACEMENT CHARGE 186,358 188,200 184,832 184,832 0.00%
881010 - WORKERS' COMP ISF MISC 4,442 2,856 437,375 457,119 4.51%
881011 - WORKERS' COMP ISF SAFETY 864,646 563,630 467,858 519,966 11.14%
881012 - GENERAL LIABILITY INSURANCE 408,276 339,709 575,807 476,419 -17.26%
881013 - UNINSURED CLAIMS CHARGE 175,825 416,529 - - 0.00%
131
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FIRE SUMMARY BY ACCOUNT DETAIL
881014 - ANNUAL OPEB CHARGE 707,564 709,892 593,124 597,738 0.78%
881015 - OTHER INSURANCE ISF RATES - - 12,522 12,522 0.00%
88 - INTERNAL SVC CHARGE Total 4,108,473 4,337,602 4,703,789 4,669,702 -0.72%
90 - CAPITAL EXPENDITURES
911006 - FITNESS EQUIPMENT 27,191 11,605 25,000 25,000 0.00%
911016 - ROLLING EQUIPMENT - - - 500,000 0.00%
911024 - EQUIPMENT N.O.C.43,337 149,591 97,441 97,441 0.00%
90 - CAPITAL EXPENDITURES Total 70,528 161,196 122,441 622,441 408.36%
01040401 - FIRE OPERATIONS Total 36,930,957 37,575,313 38,156,092 39,898,496 4.57%
01040402 - FIRE PREVENTION
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 527,515 568,069 447,091 726,351 62.46%
711003 - SALARIES PART TIME 52,604 60,778 63,008 71,393 13.31%
70 - REGULAR SALARIES Total 580,118 628,847 510,098 797,744 56.39%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 5,209 3,514 3,542 3,648 3.00%
712007 - LONGEVITY PAY SAFETY 4,025 4,100 4,133 4,257 3.00%
712009 - SCHOLASTIC ACHIEVEMENT 11,989 13,678 13,672 14,634 7.03%
712015 - LONGEVITY PAY MISC - 3 - - 0.00%
712019 - SAFETY CERTIFICATION PAY 6,357 7,050 6,746 9,972 47.82%
71 - SPECIAL PAYS Total 27,580 28,345 28,093 32,511 15.73%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 85,895 93,528 94,704 147,012 55.23%
721002 - CAFETERIA ALLOWANCE PT 3,664 - - - 0.00%
722001 - PENSION EE NORMAL COST MISC 49,085 50,563 38,427 62,900 63.69%
723002 - PENSION ER NORMAL COST MISC 56,583 60,451 46,135 78,301 69.72%
723004 - RETIREMENT PART TIME/TEMP - - 2,363 2,363 0.00%
724001 - PENSION EE CONTRIB MISC (80,908) (88,648) (66,313) (95,645) 44.23%
725001 - PENSION UAL REQUIRED MISC 156,947 155,837 117,225 117,225 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 58,963 61,422 37,128 37,128 0.00%
727001 - CAR ALLOWANCE (11) - - - 0.00%
727003 - CELL PHONE STIPEND 3,139 3,807 4,800 4,800 0.00%
727004 - RHS $2.50 CONTRIBUTION 6,521 4,336 4,176 10,170 143.53%
727012 - LIFE INSURANCE 472 504 420 630 50.00%
727013 - EMP ASSISTANCE PROGRAM 89 94 80 120 50.00%
727016 - MEDICARE FRINGES 8,914 9,694 9,177 13,205 43.89%
727019 - SURVIVOR BENEFIT 376 346 - - 0.00%
728003 - COMPENSATED ABSENCES 19,969 20,392 15,648 25,422 62.46%
72 - BENEFITS Total 369,698 372,326 303,970 403,631 32.79%
132
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FIRE SUMMARY BY ACCOUNT DETAIL
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 9,600 - - 0.00%
73 - LUMP SUM PAYS Total - 9,600 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - 976 - - 0.00%
713003 - OVERTIME PLANNED 1,102 429 2,500 2,500 0.00%
713010 - OT STRIKE TEAMS & MUTUAL AID 9,673 - - - 0.00%
74 - OTHER PAYS Total 10,774 1,405 2,500 2,500 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 14,535 32,060 23,000 23,000 0.00%
811009 - SERVICES FUEL MODIFICATION 227,174 227,174 225,810 225,810 0.00%
811017 - SERVICES CONTRACT - 3,393 70,000 70,000 0.00%
81 - CONTRACT SERVICES Total 241,709 262,628 318,810 318,810 0.00%
83 - UTILITIES
831001 - TELECOMM DATALINES 456 456 2,319 2,319 0.00%
83 - UTILITIES Total 456 456 2,319 2,319 0.00%
84 - SUPPLIES & MATERIALS
841012 - SUPPLIES CHECKS/INVOICES/FORMS - - 640 640 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 586 4,577 8,443 8,443 0.00%
841046 - SPECIAL DEPT EXPENSE NOC - 2,100 4,200 4,200 0.00%
84 - SUPPLIES & MATERIALS Total 586 6,677 13,283 13,283 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 2,784 4,502 4,000 5,000 25.00%
85 - MAINTENANCE & REPAIR Total 2,784 4,502 4,000 5,000 25.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 20 2,394 2,400 2,400 0.00%
861003 - TRAINING 3,070 3,185 3,000 3,000 0.00%
861006 - TRAINING CERT - 90 - - 0.00%
86 - TRAVEL & TRAINING Total 3,090 5,668 5,400 5,400 0.00%
87 - GENERAL EXPENSES
871004 - PUBLICATIONS & DUES NOC 5,106 2,261 3,800 3,800 0.00%
871006 - UNIFORM EXPENSE 3,350 6,312 4,000 4,000 0.00%
871007 - UNIFORMS/PROTECTIVE GEAR - 286 500 500 0.00%
87 - GENERAL EXPENSES Total 8,457 8,859 8,300 8,300 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 9,000 - 16,000 20,056 25.35%
133
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FIRE SUMMARY BY ACCOUNT DETAIL
881003 - VEHICLE REPLACE ISF 4,334 - 10,537 13,769 30.68%
881004 - IT ISF OPERATING CHARGE 26,318 24,364 26,366 28,647 8.65%
881005 - IT ISF REPLACEMENT CHARGE 11,142 9,602 9,390 9,390 0.00%
881010 - WORKERS' COMP ISF MISC 45,873 29,833 20,511 16,729 -18.44%
881011 - WORKERS' COMP ISF SAFETY - - 4,025 4,025 0.00%
881012 - GENERAL LIABILITY INSURANCE 21,550 17,890 29,039 19,655 -32.31%
881013 - UNINSURED CLAIMS CHARGE 9,281 21,936 - - 0.00%
881014 - ANNUAL OPEB CHARGE 39,823 39,954 23,280 32,924 41.43%
881015 - OTHER INSURANCE ISF RATES - - 1,855 1,855 0.00%
88 - INTERNAL SVC CHARGE Total 167,321 143,578 141,001 147,050 4.29%
01040402 - FIRE PREVENTION Total 1,412,574 1,472,891 1,337,775 1,736,548 29.81%
01040403 - COMM ER RESPONSE TEAM (CERT)
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 102,457 16,005 71,468 72,960 2.09%
711003 - SALARIES PART TIME - 112 - - 0.00%
70 - REGULAR SALARIES Total 102,457 16,117 71,468 72,960 2.09%
71 - SPECIAL PAYS
712009 - SCHOLASTIC ACHIEVEMENT 5,626 3 3,848 3,776 -1.88%
712019 - SAFETY CERTIFICATION PAY 3,069 - 3,542 3,542 0.00%
71 - SPECIAL PAYS Total 8,694 3 7,390 7,318 -0.98%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 21,052 - 23,676 24,900 5.17%
722001 - PENSION EE NORMAL COST MISC 12,065 1,111 4,645 5,939 27.85%
723002 - PENSION ER NORMAL COST MISC 8,684 1,563 6,868 8,249 20.11%
724001 - PENSION EE CONTRIB MISC (14,563) (2,564) (9,291) (9,976) 7.37%
725001 - PENSION UAL REQUIRED MISC 27,274 27,081 16,424 16,424 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 10,247 10,675 5,202 5,202 0.00%
727003 - CELL PHONE STIPEND 857 - 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 1,544 - 1,740 1,740 0.00%
727012 - LIFE INSURANCE 96 12 105 105 0.00%
727013 - EMP ASSISTANCE PROGRAM 18 2 20 20 1.63%
727016 - MEDICARE FRINGES 1,661 208 1,435 1,474 2.67%
727019 - SURVIVOR BENEFIT - 58 - - 0.00%
728003 - COMPENSATED ABSENCES 4,014 3,174 2,501 2,554 2.09%
72 - BENEFITS Total 72,949 41,319 54,286 57,591 6.09%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 897 - 14,520 14,520 0.00%
713003 - OVERTIME PLANNED 4,501 - 4,501 4,501 0.00%
74 - OTHER PAYS Total 5,398 - 19,021 19,021 0.00%
134
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FIRE SUMMARY BY ACCOUNT DETAIL
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 192 3,892 6,370 6,370 0.00%
81 - CONTRACT SERVICES Total 192 3,892 6,370 6,370 0.00%
84 - SUPPLIES & MATERIALS
841016 - CERT PROGRAM SUPPLIES 1,003 5,365 15,000 15,000 0.00%
84 - SUPPLIES & MATERIALS Total 1,003 5,365 15,000 15,000 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 449 379 1,030 1,030 0.00%
851010 - MAINT & REPAIR EQUIPMENT - - 1,000 1,000 0.00%
85 - MAINTENANCE & REPAIR Total 449 379 2,030 2,030 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 225 1,245 1,000 1,000 0.00%
861006 - TRAINING CERT 854 370 5,000 5,000 0.00%
86 - TRAVEL & TRAINING Total 1,079 1,615 6,000 6,000 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 557 4,292 12,000 12,000 0.00%
871004 - PUBLICATIONS & DUES NOC 28 394 100 100 0.00%
871006 - UNIFORM EXPENSE - 1,107 800 800 0.00%
87 - GENERAL EXPENSES Total 585 5,794 12,900 12,900 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 5,000 5,000 10,000 12,155 21.55%
881003 - VEHICLE REPLACE ISF 2,446 1,959 7,111 7,444 4.68%
881004 - IT ISF OPERATING CHARGE 4,658 5,393 - - 0.00%
881005 - IT ISF REPLACEMENT CHARGE 1,972 1,920 - - 0.00%
881010 - WORKERS' COMP ISF MISC 9,221 4,644 2,506 2,980 18.90%
881012 - GENERAL LIABILITY INSURANCE 4,332 2,785 7,259 6,200 -14.58%
881013 - UNINSURED CLAIMS CHARGE 1,865 3,414 - - 0.00%
881014 - ANNUAL OPEB CHARGE 7,390 7,414 4,722 3,831 -18.87%
881015 - OTHER INSURANCE ISF RATES - - 928 928 0.00%
88 - INTERNAL SVC CHARGE Total 36,884 32,529 32,525 33,537 3.11%
01040403 - COMM ER RESPONSE TEAM (CERT) Total 229,689 107,013 226,990 232,727 2.53%
01040404 - EMERGENCY MEDICAL SERVICES
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 209,873 225,797 196,301 213,340 8.68%
711002 - SALARIES SAFETY 2,540,067 2,646,971 2,889,953 3,704,305 28.18%
70 - REGULAR SALARIES Total 2,749,941 2,872,768 3,086,254 3,917,645 26.94%
71 - SPECIAL PAYS
135
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FIRE SUMMARY BY ACCOUNT DETAIL
712001 - SPECIAL ASSIGNMENT PAY 5,499 3,625 4,791 15,577 225.14%
712002 - TILLER PAY 40 - - - 0.00%
712006 - BILINGUAL PAY 6,097 7,151 7,200 5,400 -25.00%
712007 - LONGEVITY PAY SAFETY 16,952 21,235 19,185 32,757 70.75%
712009 - SCHOLASTIC ACHIEVEMENT 117,275 123,369 100,259 101,678 1.42%
712012 - HOLIDAY PAY SAFETY 40,063 39,868 32,744 32,744 0.00%
712019 - SAFETY CERTIFICATION PAY 56,718 58,269 54,214 50,245 -7.32%
71 - SPECIAL PAYS Total 242,645 253,517 218,392 238,401 9.16%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 548,015 532,578 590,118 891,624 51.09%
722001 - PENSION EE NORMAL COST MISC 14,576 14,997 13,597 16,587 21.99%
722002 - PENSION EE NORMAL COST SAFETY 283,417 287,032 269,124 371,923 38.20%
723002 - PENSION ER NORMAL COST MISC 19,026 18,756 18,864 23,037 22.12%
723003 - PENSION ER NORMAL COST SAFETY 574,791 592,572 560,651 846,533 50.99%
724001 - PENSION EE CONTRIB MISC (27,645) (28,463) (25,519) (24,645) -3.43%
724002 - PENSION EE CONTRIB SAFETY (413,540) (426,329) (390,144) (527,305) 35.16%
725001 - PENSION UAL REQUIRED MISC 51,701 51,335 45,112 45,112 0.00%
725002 - PENSION UAL REQUIRED SAFETY 1,673,573 1,663,525 1,625,713 1,625,713 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 19,423 20,234 14,288 14,288 0.00%
725004 - PENSION UAL DISCRETIONARY SFTY 628,481 656,131 514,894 514,894 0.00%
727003 - CELL PHONE STIPEND 963 963 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 43,739 37,678 43,074 45,984 6.76%
727012 - LIFE INSURANCE 2,426 2,477 3,150 3,780 20.00%
727013 - EMP ASSISTANCE PROGRAM 455 464 600 720 20.00%
727016 - MEDICARE FRINGES 64,302 66,929 56,370 72,730 29.02%
727017 - PARS DC 401A 3,380 2,541 1,883 1,883 0.00%
727019 - SURVIVOR BENEFIT 1,565 1,443 - - 0.00%
728003 - COMPENSATED ABSENCES 102,952 105,930 108,019 137,118 26.94%
72 - BENEFITS Total 3,591,599 3,600,794 3,450,754 4,060,936 17.68%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 45,000 - - 0.00%
73 - LUMP SUM PAYS Total - 45,000 - - 0.00%
74 - OTHER PAYS
713002 - OVERTIME SAFTY & 1/2 TIME 137,987 114,501 170,000 170,000 0.00%
713003 - OVERTIME PLANNED 31,014 13,381 30,000 30,000 0.00%
713004 - OVERTIME VACATION RELIEF 364,483 358,710 365,000 365,000 0.00%
713005 - OVERTIME UNCONTROLLED 537,126 803,093 650,000 650,000 0.00%
713006 - FIRE FLSA OT 60,434 64,669 66,744 66,744 0.00%
713010 - OT STRIKE TEAMS & MUTUAL AID 181,539 34,383 - - 0.00%
74 - OTHER PAYS Total 1,312,584 1,388,738 1,281,744 1,281,744 0.00%
136
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FIRE SUMMARY BY ACCOUNT DETAIL
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 2,868 19,503 25,020 25,020 0.00%
811017 - SERVICES CONTRACT 81,797 80,458 165,000 165,000 0.00%
811027 - SERVICES CITY PRINT CONTRACT 353 66 229 229 0.00%
891038 - AMBULANCE BILLING 162,560 188,257 155,000 155,000 0.00%
81 - CONTRACT SERVICES Total 247,578 288,284 345,249 345,249 0.00%
82 - GRANT OPERATING
821008 - MEDI-CAL IGT 540,161 356,071 - - 0.00%
821009 - GEMT QAF - 32,259 - - 0.00%
82 - GRANT OPERATING Total 540,161 388,330 - - 0.00%
83 - UTILITIES
831001 - TELECOMM DATALINES 15,111 14,206 17,756 17,756 0.00%
83 - UTILITIES Total 15,111 14,206 17,756 17,756 0.00%
84 - SUPPLIES & MATERIALS
841008 - SUPPLIES COMP SOFTWARE 3,000 5,444 4,500 4,500 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 845 343 - - 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 31,639 46,783 29,700 29,700 0.00%
841077 - DISPOSABLE MEDICAL SUPPLIES 305,364 299,485 268,250 268,250 0.00%
84 - SUPPLIES & MATERIALS Total 340,848 352,055 302,450 302,450 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 37,439 58,217 48,000 60,000 25.00%
851010 - MAINT & REPAIR EQUIPMENT 29,357 79,544 84,053 84,053 0.00%
85 - MAINTENANCE & REPAIR Total 66,795 137,761 132,053 144,053 9.09%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 2,094 10,000 10,000 0.00%
861003 - TRAINING 3,895 8,143 8,882 8,882 0.00%
86 - TRAVEL & TRAINING Total 3,895 10,238 18,882 18,882 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 7,406 6,762 6,300 6,300 0.00%
871002 - ADVERT & PUB RELATIONS 5,278 7,879 9,000 9,000 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 251 265 1,960 1,960 0.00%
871004 - PUBLICATIONS & DUES NOC 2,630 5,195 5,000 5,000 0.00%
871006 - UNIFORM EXPENSE 529 13,787 21,050 21,050 0.00%
87 - GENERAL EXPENSES Total 16,093 33,888 43,310 43,310 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 117,000 95,000 92,500 144,039 55.72%
881002 - NON CAPITAL EQUIPMENT 276,000 276,000 242,245 242,245 0.00%
137
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FIRE SUMMARY BY ACCOUNT DETAIL
881003 - VEHICLE REPLACE ISF 256,822 659,912 308,030 184,357 -40.15%
881004 - IT ISF OPERATING CHARGE 118,782 138,190 136,072 148,079 8.82%
881005 - IT ISF REPLACEMENT CHARGE 50,287 55,692 49,420 49,420 0.00%
881010 - WORKERS' COMP ISF MISC 18,618 9,684 102,834 118,499 15.23%
881011 - WORKERS' COMP ISF SAFETY 223,969 145,289 120,738 164,054 35.88%
881012 - GENERAL LIABILITY INSURANCE 113,961 92,934 142,181 128,695 -9.49%
881013 - UNINSURED CLAIMS CHARGE 49,078 113,949 - - 0.00%
881014 - ANNUAL OPEB CHARGE 204,297 204,969 160,701 162,948 1.40%
881015 - OTHER INSURANCE ISF RATES - - 4,638 4,638 0.00%
88 - INTERNAL SVC CHARGE Total 1,428,814 1,791,617 1,359,359 1,346,973 -0.91%
90 - CAPITAL EXPENDITURES
911024 - EQUIPMENT N.O.C.87,496 14,796 130,000 280,000 115.38%
90 - CAPITAL EXPENDITURES Total 87,496 14,796 130,000 280,000 115.38%
01040404 - EMERGENCY MEDICAL SERVICES Total 10,643,559 11,191,990 10,386,203 11,997,399 15.51%
01040405 - JUNIOR LIFEGUARDS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 23,666 37,273 165,728 56,976 -65.62%
711002 - SALARIES SAFETY 125,917 83,886 59,251 64,805 9.37%
711003 - SALARIES PART TIME 474,054 380,610 404,021 456,290 12.94%
70 - REGULAR SALARIES Total 623,636 501,770 628,999 578,071 -8.10%
71 - SPECIAL PAYS
712001 - SPECIAL ASSIGNMENT PAY 682 2,198 1,447 1,447 0.00%
712007 - LONGEVITY PAY SAFETY - 89 579 579 0.00%
712009 - SCHOLASTIC ACHIEVEMENT 1,151 547 1,181 1,181 0.00%
712012 - HOLIDAY PAY SAFETY 2,657 1,263 2,764 2,764 0.00%
71 - SPECIAL PAYS Total 4,490 4,097 5,971 5,971 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 15,674 6,628 34,376 45,264 31.67%
722001 - PENSION EE NORMAL COST MISC 3,251 3,607 37,772 4,410 -88.32%
722002 - PENSION EE NORMAL COST SAFETY - - 5,333 5,832 9.37%
723002 - PENSION ER NORMAL COST MISC 4,879 2,624 54,753 6,125 -88.81%
723003 - PENSION ER NORMAL COST SAFETY 35,970 25,940 11,494 14,231 23.81%
723004 - RETIREMENT PART TIME/TEMP 14,702 12,308 15,151 17,111 12.94%
724001 - PENSION EE CONTRIB MISC (6,070) (6,737) (74,067) (6,552) -91.15%
724002 - PENSION EE CONTRIB SAFETY - - (8,058) (8,814) 9.37%
725001 - PENSION UAL REQUIRED MISC - - 130,933 - -100.00%
725002 - PENSION UAL REQUIRED SAFETY - - 32,677 - -100.00%
725003 - PENSION UAL DISCRETIONARY MISC - - 41,469 - -100.00%
725004 - PENSION UAL DISCRETIONARY SFTY - - 10,350 - -100.00%
727003 - CELL PHONE STIPEND 482 224 480 480 0.00%
138
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FIRE SUMMARY BY ACCOUNT DETAIL
727004 - RHS $2.50 CONTRIBUTION 2,799 1,283 1,724 1,646 -4.52%
727011 - LMA SUNBLOCK & SUNGLASS - 200 1,186 1,186 0.00%
727012 - LIFE INSURANCE 112 76 435 210 -51.72%
727013 - EMP ASSISTANCE PROGRAM 25 17 60 40 -33.33%
727016 - MEDICARE FRINGES 9,508 7,587 9,622 9,038 -6.07%
727019 - SURVIVOR BENEFIT 63 58 - - 0.00%
728003 - COMPENSATED ABSENCES 2,627 2,649 7,397 4,262 -42.37%
72 - BENEFITS Total 84,022 56,464 313,086 94,470 -69.83%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 1,500 - - 0.00%
73 - LUMP SUM PAYS Total - 1,500 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 1,084 670 1,000 1,000 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME 2,266 234 1,000 1,000 0.00%
713003 - OVERTIME PLANNED 4,123 3,508 39,318 39,318 0.00%
713004 - OVERTIME VACATION RELIEF - 1,406 6,000 6,000 0.00%
713005 - OVERTIME UNCONTROLLED 1,214 1,968 6,000 6,000 0.00%
713009 - STAND BY PAY - 348 - - 0.00%
74 - OTHER PAYS Total 8,687 8,133 53,318 53,318 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL 48,717 53,795 54,000 26,750 -50.46%
811008 - SERVICES PROFESSIONAL - 45,519 42,803 45,575 6.48%
811027 - SERVICES CITY PRINT CONTRACT 2,453 5,085 3,000 3,000 0.00%
81 - CONTRACT SERVICES Total 51,170 104,399 99,803 75,325 -24.53%
83 - UTILITIES
831001 - TELECOMM DATALINES 912 912 1,000 1,000 0.00%
831002 - UTILITIES TELEPHONE 2,343 84 3,100 3,100 0.00%
83 - UTILITIES Total 3,255 996 4,100 4,100 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 883 2,513 3,495 3,495 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 190,799 181,770 197,500 197,500 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 7,214 28,287 24,059 24,059 0.00%
84 - SUPPLIES & MATERIALS Total 198,897 212,570 225,054 225,054 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 2,389 2,545 2,700 2,700 0.00%
851013 - PRINTER MAINT/SUPPLIES - - 750 750 0.00%
851016 - MAINT & REPAIR BUILDING 2,848 4,277 4,500 4,500 0.00%
851037 - MAINT & REPAIR NOC - - 2,900 2,900 0.00%
139
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FIRE SUMMARY BY ACCOUNT DETAIL
85 - MAINTENANCE & REPAIR Total 5,237 6,822 10,850 10,850 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 6,868 6,000 6,000 0.00%
86 - TRAVEL & TRAINING Total - 6,868 6,000 6,000 0.00%
87 - GENERAL EXPENSES
871004 - PUBLICATIONS & DUES NOC 138 46 2,000 2,000 0.00%
871006 - UNIFORM EXPENSE 126 1,295 2,100 2,100 0.00%
87 - GENERAL EXPENSES Total 263 1,340 4,100 4,100 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 10,000 10,000 10,000 12,155 21.55%
881003 - VEHICLE REPLACE ISF 16,559 4,469 9,264 13,918 50.23%
881004 - IT ISF OPERATING CHARGE 46,115 53,532 55,025 59,847 8.76%
881005 - IT ISF REPLACEMENT CHARGE 19,523 21,413 19,847 19,847 0.00%
881010 - WORKERS' COMP ISF MISC 1,418 911 11,155 34,182 206.43%
881011 - WORKERS' COMP ISF SAFETY 4,616 3,075 37,378 37,378 0.00%
881012 - GENERAL LIABILITY INSURANCE 2,834 2,390 15,306 17,602 15.00%
881013 - UNINSURED CLAIMS CHARGE 1,221 2,931 - - 0.00%
881014 - ANNUAL OPEB CHARGE 5,397 5,415 11,654 11,813 1.36%
881015 - OTHER INSURANCE ISF RATES - - 928 928 0.00%
88 - INTERNAL SVC CHARGE Total 107,683 104,135 170,557 207,670 21.76%
90 - CAPITAL EXPENDITURES
911024 - EQUIPMENT N.O.C.13,918 10,305 23,413 23,413 0.00%
90 - CAPITAL EXPENDITURES Total 13,918 10,305 23,413 23,413 0.00%
01040405 - JUNIOR LIFEGUARDS Total 1,101,256 1,019,400 1,545,251 1,288,342 -16.63%
01040406 - LIFEGUARD OPERATIONS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 77,671 119,042 95,306 92,955 -2.47%
711002 - SALARIES SAFETY 1,291,546 1,218,218 1,287,840 1,295,764 0.62%
711003 - SALARIES PART TIME 1,825,438 1,627,354 1,562,065 1,738,104 11.27%
711004 - SALARIES SEASONAL - - - - 0.00%
70 - REGULAR SALARIES Total 3,194,655 2,964,614 2,945,212 3,126,823 6.17%
71 - SPECIAL PAYS
712001 - SPECIAL ASSIGNMENT PAY 2,749 4,778 17,249 14,436 -16.31%
712005 - EMT PAY 26,587 24,999 25,000 25,000 0.00%
712006 - BILINGUAL PAY 3,270 3,173 3,000 3,000 0.00%
712007 - LONGEVITY PAY SAFETY 10,977 8,317 5,651 3,621 -35.93%
712009 - SCHOLASTIC ACHIEVEMENT 9,283 10,854 9,401 12,580 33.82%
712012 - HOLIDAY PAY SAFETY 47,248 42,697 36,525 36,525 0.00%
140
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FIRE SUMMARY BY ACCOUNT DETAIL
71 - SPECIAL PAYS Total 100,114 94,819 96,826 95,162 -1.72%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 250,296 204,726 313,836 386,064 23.01%
721002 - CAFETERIA ALLOWANCE PT 21,695 25,151 36,012 36,012 0.00%
722001 - PENSION EE NORMAL COST MISC 7,346 5,331 12,907 13,244 2.61%
722002 - PENSION EE NORMAL COST SAFETY 174,386 175,703 146,361 318,364 117.52%
723002 - PENSION ER NORMAL COST MISC 5,337 7,887 18,779 21,543 14.72%
723003 - PENSION ER NORMAL COST SAFETY 333,272 324,959 285,187 644,273 125.91%
723004 - RETIREMENT PART TIME/TEMP 63,483 54,967 58,577 58,886 0.53%
724001 - PENSION EE CONTRIB MISC (9,195) (8,436) (25,404) (17,843) -29.76%
724002 - PENSION EE CONTRIB SAFETY (250,204) (242,035) (199,768) (398,830) 99.65%
725001 - PENSION UAL REQUIRED MISC 15,747 15,636 44,908 44,908 0.00%
725002 - PENSION UAL REQUIRED SAFETY 814,595 809,700 812,460 812,460 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 5,917 6,163 14,223 14,223 0.00%
725004 - PENSION UAL DISCRETIONARY SFTY 305,906 319,374 257,322 257,322 0.00%
725010 - PERS ARREARS MISC 119,227 34,220 - - 0.00%
727003 - CELL PHONE STIPEND 3,370 2,783 2,880 2,880 0.00%
727004 - RHS $2.50 CONTRIBUTION 20,599 19,196 13,324 9,598 -27.96%
727009 - ANBOL EQUIP ALLOWANCE 33,800 35,600 34,900 34,900 0.00%
727010 - ANBOL CANCER SCREENING 1,050 280 10,000 10,000 0.00%
727011 - LMA SUNBLOCK & SUNGLASS 5,600 5,450 5,300 5,300 0.00%
727012 - LIFE INSURANCE 1,254 1,227 1,485 1,785 20.20%
727013 - EMP ASSISTANCE PROGRAM 290 267 260 340 30.77%
727015 - UNEMPLOYMENT EXPENSE 62,784 23,362 - - 0.00%
727016 - MEDICARE FRINGES 52,276 50,639 48,334 51,423 6.39%
727019 - SURVIVOR BENEFIT 2,191 1,905 - - 0.00%
728003 - COMPENSATED ABSENCES 63,612 54,477 46,849 54,479 16.29%
72 - BENEFITS Total 2,104,634 1,928,532 1,938,733 2,361,331 21.80%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 26,500 - - 0.00%
73 - LUMP SUM PAYS Total - 26,500 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 74,646 146,680 100,000 100,000 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME 99,878 69,791 44,921 44,921 0.00%
713003 - OVERTIME PLANNED 29,755 39,267 43,057 43,057 0.00%
713004 - OVERTIME VACATION RELIEF 15,693 29,985 44,882 44,882 0.00%
713005 - OVERTIME UNCONTROLLED 16,380 33,544 29,322 29,322 0.00%
713009 - STAND BY PAY 64,613 49,315 80,340 80,340 0.00%
74 - OTHER PAYS Total 300,965 368,582 342,522 342,522 0.00%
81 - CONTRACT SERVICES
141
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FIRE SUMMARY BY ACCOUNT DETAIL
811004 - EQUIPMENT RENTAL - - 500 500 0.00%
811012 - SERVICES JANITORIAL 37,681 29,124 45,000 45,000 0.00%
811016 - SERVICES PHYSICALS 5,333 7,493 10,725 10,725 0.00%
81 - CONTRACT SERVICES Total 43,014 36,617 56,225 56,225 0.00%
83 - UTILITIES
831001 - TELECOMM DATALINES 2,810 2,713 3,000 3,000 0.00%
831002 - UTILITIES TELEPHONE 19,539 3,168 2,052 3,200 55.95%
831003 - UTILITIES NATURAL GAS 2,424 2,565 2,500 2,822 12.88%
831004 - UTILITIES ELECTRICITY 14,629 14,510 15,000 16,687 11.25%
83 - UTILITIES Total 39,402 22,957 22,552 25,709 14.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 29,839 27,214 16,939 16,939 0.00%
841044 - TOOLS INSTRUMENTS ETC - 1,043 500 500 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 12,115 9,909 16,500 16,500 0.00%
841062 - STATION OPERATIONS 1,256 2,155 5,360 5,360 0.00%
84 - SUPPLIES & MATERIALS Total 43,210 40,322 39,299 39,299 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 3,786 3,549 3,713 3,713 0.00%
851007 - AUTOMOTIVE FUEL/WASH 52,263 62,661 65,000 65,000 0.00%
851008 - AUTO EXTERIOR MAINT 22 - - - 0.00%
851010 - MAINT & REPAIR EQUIPMENT 11,946 9,863 16,399 16,399 0.00%
851016 - MAINT & REPAIR BUILDING 29,541 24,400 35,000 35,371 1.06%
851025 - LG TOWER MAINTENANCE 9,748 8,202 20,000 20,000 0.00%
851037 - MAINT & REPAIR NOC 1,929 908 2,395 2,395 0.00%
85 - MAINTENANCE & REPAIR Total 109,233 109,582 142,507 142,878 0.26%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 623 306 3,140 3,140 0.00%
861003 - TRAINING 2,266 3,448 7,550 7,550 0.00%
86 - TRAVEL & TRAINING Total 2,889 3,755 10,690 10,690 0.00%
87 - GENERAL EXPENSES
871004 - PUBLICATIONS & DUES NOC 1,187 495 1,940 1,940 0.00%
871006 - UNIFORM EXPENSE 16,928 30,003 29,000 29,000 0.00%
87 - GENERAL EXPENSES Total 18,114 30,498 30,940 30,940 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 167,000 165,000 173,500 184,759 6.49%
881002 - NON CAPITAL EQUIPMENT 7,400 7,400 - - 0.00%
881003 - VEHICLE REPLACE ISF 225,714 96,402 222,995 185,317 -16.90%
881004 - IT ISF OPERATING CHARGE 207,146 215,069 242,041 263,441 8.84%
142
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
FIRE SUMMARY BY ACCOUNT DETAIL
881005 - IT ISF REPLACEMENT CHARGE 87,704 86,822 88,087 88,087 0.00%
881010 - WORKERS' COMP ISF MISC 14,788 2,734 84,108 150,344 78.75%
881011 - WORKERS' COMP ISF SAFETY 104,603 77,077 156,053 34,757 -77.73%
881012 - GENERAL LIABILITY INSURANCE 56,087 47,861 140,929 121,361 -13.89%
881013 - UNINSURED CLAIMS CHARGE 24,154 58,684 - - 0.00%
881014 - ANNUAL OPEB CHARGE 97,449 97,770 70,679 71,755 1.52%
881015 - OTHER INSURANCE ISF RATES - - 11,130 11,130 0.00%
88 - INTERNAL SVC CHARGE Total 992,045 854,818 1,189,522 1,110,952 -6.61%
90 - CAPITAL EXPENDITURES
911006 - FITNESS EQUIPMENT 1,850 2,258 3,000 3,000 0.00%
911024 - EQUIPMENT N.O.C.5,154 17,402 35,025 35,025 0.00%
911056 - LG TOWER REPLACEMENT 2,900 79,254 60,000 60,000 0.00%
90 - CAPITAL EXPENDITURES Total 9,904 98,914 98,025 98,025 0.00%
01040406 - LIFEGUARD OPERATIONS Total 6,958,179 6,580,511 6,913,052 7,440,555 7.63%
Grand Total 58,723,182 59,580,275 60,255,549 64,405,996 6.89%
143
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144
145
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
10045451 - HARBOR DEPARTMENT 1,489,268$ 1,774,413$ 1,932,382$ 2,445,960$ 26.58%
Grand Total 1,489,268$ 1,774,413$ 1,932,382$ 2,445,960$ 26.58%
HARBOR DEPARTMENT
$186,685
$100,000
$95,695
$60,000
$38,800
$23,500
$18,000
$15,500
$15,000
$13,047
PROPERTY MANAGEMENT
MAINT & REPAIR NOC
SERVICES PROFESSIONAL
UTILITIES ELECTRICITY
SPECIAL DEPT SUPPLIES NOC
UTILITIES WATER
UNIFORM EXPENSE
AUTOMOTIVE FUEL/WASH
MAINT/REPAIR MARINAS
MARINA PARK MAINTENANCE
Top Non-Personnel Budgeted Items -FY 24
146
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
FY 22 FY 23 FY 24
Full-Time 3.00 3.00 9.00
Part-Time (FTE)9.39 9.39 4.29
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
0.00 1.00 140,204 2,220 42,604 185,028
0.00 1.00 58,339 - 31,096 89,435
0.00 1.00 58,339 - 31,096 89,435
0.00 1.00 73,355 - 33,189 106,545
0.00 1.00 73,355 - 33,189 106,545
0.00 1.00 73,355 - 33,189 106,545
0.00 1.00 73,355 - 33,189 106,545
1.00 1.00 155,122 - 50,834 205,956
1.00 0.00 - - - -
1.00 1.00 71,263 - 31,472 102,735
Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.50 1.60 113,398 - 5,897 119,295
0.50 0.50 33,199 - 2,802 36,001
4.75 1.70 96,757 - 5,031 101,789
2.64 0.49 35,783 - 1,861 37,644
1,055,827 2,220 335,449 1,393,496
City Harbormaster
Harbor Services Worker
Department Assistant - PT
Harbor Services Worker, Lead
HARBOR PERSONNEL
Permit Technician I
Code Enforcement Supervisor
Code Enforcement Officer Trainee
Deputy Harbormaster
Harbor Services Worker
Harbor Services Worker, Lead
Harbor Services Worker
Harbor Services Worker, Lead
Harbor Services Worker, Lead
Harbor Services Worker, Lead
147
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 962,728 1,094,641 1,055,646 1,523,633 44.33%
70 - REGULAR SALARIES 651,909 796,003 789,439 1,055,827 33.74%
71 - SPECIAL PAYS 2,074 1,841 2,220 2,220 0.00%
72 - BENEFITS 308,651 290,367 263,987 465,587 76.37%
73 - LUMP SUM PAYS - 6,000 - - 0.00%
74 - OTHER PAYS 93 431 - - 0.00%
MAINTENANCE & OPERATIONS 383,976 493,717 592,848 616,709 4.02%
81 - CONTRACT SERVICES 249,916 250,917 282,720 286,380 1.29%
83 - UTILITIES 64,781 82,122 69,800 93,000 33.24%
84 - SUPPLIES & MATERIALS 18,057 24,372 43,800 46,800 6.85%
85 - MAINTENANCE & REPAIR 38,400 100,571 149,279 149,279 0.00%
86 - TRAVEL & TRAINING - 6,066 7,500 7,500 0.00%
87 - GENERAL EXPENSES 12,822 29,668 39,750 33,750 -15.09%
INTERNAL SERVICE CHARGE 141,478 170,344 273,888 300,618 9.76%
88 - INTERNAL SVC CHARGE 141,478 170,344 273,888 300,618 9.76%
CAPITAL EXPENDITURES 1,086 15,711 10,000 5,000 -50.00%
90 - CAPITAL EXPENDITURES 1,086 15,711 10,000 5,000 -50.00%
Grand Total 1,489,268 1,774,413 1,932,382 2,445,960 26.58%
HARBOR SUMMARY BY ACCOUNT TYPE
$1
.
0
M
$0
.
4
M
$1
.
1
M
$0
.
5
M
$1
.
1
M
$0
.
6
M
$0
.
3
M
$1
.
5
M
$0
.
6
M
$0
.
3
M
$0
.
0
M
SALARIES & BENEFITS MAINTENANCE &
OPERATIONS
INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 21 Actuals FY 22 Actuals FY23 Adopted FY24 Adopted
148
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
10045451 - HARBOR DEPARTMENT
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 260,560 307,392 325,290 776,689 138.77%
711003 - SALARIES PART TIME 391,349 488,611 464,149 279,138 -39.86%
70 - REGULAR SALARIES Total 651,909 796,003 789,439 1,055,827 33.74%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 2,074 1,841 2,220 2,220 0.00%
71 - SPECIAL PAYS Total 2,074 1,841 2,220 2,220 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 31,438 34,705 67,464 202,608 200.32%
721002 - CAFETERIA ALLOWANCE PT 13,543 8,465 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 42,518 46,598 32,914 67,220 104.23%
723002 - PENSION ER NORMAL COST MISC 55,623 60,662 38,269 84,181 119.98%
723004 - RETIREMENT PART TIME/TEMP 2,877 5,683 17,406 9,223 -47.01%
724001 - PENSION EE CONTRIB MISC (74,865) (84,705) (55,909) (94,165) 68.43%
725001 - PENSION UAL REQUIRED MISC 150,148 149,084 98,834 98,834 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 56,408 31,502 31,303 31,303 0.00%
727001 - CAR ALLOWANCE 4,629 4,813 4,800 4,800 0.00%
727003 - CELL PHONE STIPEND 1,881 1,926 1,920 1,920 0.00%
727004 - RHS $2.50 CONTRIBUTION 1,705 1,777 2,770 1,672 -39.64%
727012 - LIFE INSURANCE 210 306 315 945 200.00%
727013 - EMP ASSISTANCE PROGRAM 39 57 60 180 200.00%
727015 - UNEMPLOYMENT EXPENSE 2,450 2,818 - - 0.00%
727016 - MEDICARE FRINGES 9,639 11,864 12,457 18,377 47.52%
727017 - PARS DC 401A - 1,101 - - 0.00%
727019 - SURVIVOR BENEFIT 689 1,155 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - - - 11,304 0.00%
728003 - COMPENSATED ABSENCES 9,720 12,556 11,385 27,184 138.77%
72 - BENEFITS Total 308,651 290,367 263,987 465,587 76.37%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 6,000 - - 0.00%
73 - LUMP SUM PAYS Total - 6,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 93 431 - - 0.00%
74 - OTHER PAYS Total 93 431 - - 0.00%
81 - CONTRACT SERVICES
811001 - PROPERTY MANAGEMENT 165,637 149,969 183,025 186,685 2.00%
811004 - EQUIPMENT RENTAL - 2,192 - - 0.00%
811008 - SERVICES PROFESSIONAL 83,235 94,605 95,695 95,695 0.00%
HARBOR SUMMARY BY ACCOUNT DETAIL
149
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
HARBOR SUMMARY BY ACCOUNT DETAIL
811015 - SERVCES OTHER PRINT VENDOR 1,044 3,873 4,000 4,000 0.00%
811044 - MARINA PARK MGMT SERVICES - 279 - - 0.00%
81 - CONTRACT SERVICES Total 249,916 250,917 282,720 286,380 1.29%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 4,377 6,141 3,300 9,500 187.88%
831004 - UTILITIES ELECTRICITY 43,710 58,259 52,000 60,000 15.38%
831005 - UTILITIES WATER 16,693 17,722 14,500 23,500 62.07%
83 - UTILITIES Total 64,781 82,122 69,800 93,000 33.24%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 6,973 6,717 5,000 8,000 60.00%
841015 - SPECIAL DEPT SUPPLIES NOC 10,618 17,655 38,800 38,800 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 466 - - - 0.00%
84 - SUPPLIES & MATERIALS Total 18,057 24,372 43,800 46,800 6.85%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 7,140 12,152 12,000 15,500 29.17%
851037 - MAINT & REPAIR NOC 15,895 58,295 100,000 100,000 0.00%
851066 - SEWER USE FEE/PROP TAX 5,069 5,129 5,632 5,632 0.00%
851068 - MARINA PARK MAINTENANCE 8,159 24,222 16,547 13,047 -21.15%
851070 - MAINT/REPAIR MARINAS 2,035 663 15,000 15,000 0.00%
851072 - SEWER FEES: FIXED + USE 103 111 100 100 0.00%
85 - MAINTENANCE & REPAIR Total 38,400 100,571 149,279 149,279 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 2,061 1,500 1,500 0.00%
861003 - TRAINING - 4,005 6,000 6,000 0.00%
86 - TRAVEL & TRAINING Total - 6,066 7,500 7,500 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 4,364 9,377 15,000 10,000 -33.33%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 3,569 6,283 4,750 4,750 0.00%
871004 - PUBLICATIONS & DUES NOC 550 445 2,000 1,000 -50.00%
871006 - UNIFORM EXPENSE 4,339 13,563 18,000 18,000 0.00%
87 - GENERAL EXPENSES Total 12,822 29,668 39,750 33,750 -15.09%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 12,000 21,000 16,500 20,056 21.55%
881003 - VEHICLE REPLACE ISF 9,048 17,768 35,618 33,118 -7.02%
881004 - IT ISF OPERATING CHARGE 53,896 63,196 86,452 96,804 11.98%
881005 - IT ISF REPLACEMENT CHARGE 11,192 14,140 16,764 16,764 0.00%
881010 - WORKERS' COMP ISF MISC 15,242 16,072 8,492 10,077 18.66%
881012 - GENERAL LIABILITY INSURANCE 21,125 23,882 20,132 17,445 -13.35%
881013 - UNINSURED CLAIMS CHARGE 9,097 4,375 36,928 34,721 -5.98%
150
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
HARBOR SUMMARY BY ACCOUNT DETAIL
881014 - ANNUAL OPEB CHARGE 9,878 9,911 16,938 18,437 8.85%
881015 - OTHER INSURANCE ISF RATES - - 36,063 53,196 47.51%
88 - INTERNAL SVC CHARGE Total 141,478 170,344 273,888 300,618 9.76%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT - 8,717 - - 0.00%
911039 - OFFICE FURNITURE/FIXTURES 1,086 6,993 10,000 5,000 -50.00%
90 - CAPITAL EXPENDITURES Total 1,086 15,711 10,000 5,000 -50.00%
10045451 - HARBOR DEPARTMENT Total 1,489,268 1,774,413 1,932,382 2,445,960 26.58%
Grand Total 1,489,268 1,774,413 1,932,382 2,445,960 26.58%
151
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152
153
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
01025005 - HUMAN RESOURCES 2,832,899$ 2,926,282$ 3,440,696$ 3,770,070$ 9.57%
01025251 - PERSONNEL MGMT & RECRUITING 75$ 100$ -$ -$ 0.00%
Grand Total 2,832,974$ 2,926,382$ 3,440,696$ 3,770,070$ 9.57%
HUMAN RESOURCES DEPARTMENT
$3.8 M, 1.3%
$290.1 M,
98.7%
% of General Fund Budget
Human Resources Department Other General Fund Departments
$287,266
$162,915
$153,525
$98,500
$73,000
$70,000
$49,542
$26,458
$20,000
$17,000
SERVICES ADMINISTRATIVE
RECRUITMENT AND RETENTION
SERVICES PROFESSIONAL
TUITION REIMBURSEMENT
TRAINING CITY WIDE
OUTSIDE COUNSEL ADVISORY
SERVICES PHYSICALS
EMPLOYEE RECOGNITION
BENEFITS
WELLNESS PROGRAM
Top Non-Personnel Budgeted Items - FY 24
154
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
FY 22 FY 23 FY 24
Full-Time 11.00 11.00 13.00
Part-Time (FTE)1.25 1.25 0.50
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 75,110 - 31,932 107,041
1.00 1.00 61,665 - 30,326 91,991
0.00 1.00 165,416 - 44,933 210,350
1.00 1.00 98,043 1,800 40,972 140,815
1.00 1.00 118,983 - 39,961 158,944
1.00 1.00 259,221 - 67,095 326,317
2.00 0.00 - - - -
0.00 1.00 70,649 - 31,399 102,048
1.00 1.00 91,910 - 36,053 127,963
1.00 1.00 85,808 - 39,809 125,617
1.00 1.00 94,916 - 36,931 131,847
1.00 1.00 78,782 - 33,314 112,096
0.00 1.00 154,865 - 44,401 199,266
0.00 1.00 145,749 - 36,181 181,929
Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
0.75 0.00 - - - -
0.50 0.50 20,828 - 1,083 21,911
1,521,946 1,800 514,389 2,038,135
HUMAN RESOURCES PERSONNEL
Administrative Assistant to the HR Director
Department Assistant
Human Resources Analyst - Senior
Human Resources Director
Deputy Human Resources Director
Human Resources Analyst - Senior
Human Resources Supervisor
Human Resources Analyst
Student Aide
Human Resources Manager
Human Resources Specialist II
Human Resources Specialist I
Human Resources Supervisor
Human Resources Specialist II
Human Resources Specialist II
Human Resources Specialist II
155
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 1,957,172 1,918,994 2,154,104 2,448,575 13.67%
70 - REGULAR SALARIES 1,197,740 1,159,578 1,360,091 1,521,946 11.90%
71 - SPECIAL PAYS 1,805 910 1,800 1,800 0.00%
72 - BENEFITS 757,055 739,442 787,413 920,029 16.84%
73 - LUMP SUM PAYS - 18,000 - - 0.00%
74 - OTHER PAYS 572 1,063 4,800 4,800 0.00%
MAINTENANCE & OPERATIONS 390,926 416,525 758,491 758,491 0.00%
81 - CONTRACT SERVICES 299,894 294,028 495,833 495,833 0.00%
84 - SUPPLIES & MATERIALS 27,861 36,144 59,458 59,458 0.00%
86 - TRAVEL & TRAINING 10,185 29,051 90,500 96,500 6.63%
87 - GENERAL EXPENSES 52,986 57,302 112,700 106,700 -5.32%
INTERNAL SERVICE CHARGE 483,170 586,521 523,101 558,004 6.67%
88 - INTERNAL SVC CHARGE 342,678 366,898 270,186 305,089 12.92%
89 - RISK MANAGEMENT 140,492 219,623 252,915 252,915 0.00%
CAPITAL EXPENDITURES 1,706 4,343 5,000 5,000 0.00%
90 - CAPITAL EXPENDITURES 1,706 4,343 5,000 5,000 0.00%
Grand Total 2,832,974 2,926,382 3,440,696 3,770,070 9.57%
HUMAN RESOURCES SUMMARY BY ACCOUNT TYPE
$2
.
0
M
$0
.
4
M
$0
.
5
M
$1
.
9
M
$0
.
4
M
$0
.
6
M
$2
.
2
M
$0
.
8
M
$0
.
5
M
$2
.
4
M
$0
.
8
M
$0
.
6
M
SALARIES & BENEFITS MAINTENANCE &
OPERATIONS
INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 21 Actuals FY22 Actuals FY23 Adopted FY24 Adopted
156
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
01025005 - HUMAN RESOURCES
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,109,376 1,065,745 1,250,170 1,501,118 20.07%
711003 - SALARIES PART TIME 88,365 93,834 109,921 20,828 -81.05%
70 - REGULAR SALARIES Total 1,197,740 1,159,578 1,360,091 1,521,946 11.90%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 1,805 910 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 1,805 910 1,800 1,800 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 202,802 195,513 247,368 292,656 18.31%
721002 - CAFETERIA ALLOWANCE PT 4,687 4,626 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 93,405 87,875 91,870 128,540 39.91%
723002 - PENSION ER NORMAL COST MISC 111,632 105,514 126,639 151,480 19.62%
723004 - RETIREMENT PART TIME/TEMP 385 354 4,122 781 -81.05%
724001 - PENSION EE CONTRIB MISC (154,473) (150,382) (174,270) (174,160) -0.06%
725001 - PENSION UAL REQUIRED MISC 289,494 287,444 308,069 308,069 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 108,758 113,296 97,571 97,571 0.00%
727001 - CAR ALLOWANCE 4,813 4,813 4,800 4,800 0.00%
727003 - CELL PHONE STIPEND 7,555 6,893 8,640 6,720 -22.22%
727004 - RHS $2.50 CONTRIBUTION 24,335 13,638 4,164 22,946 451.06%
727012 - LIFE INSURANCE 1,144 1,066 1,155 1,260 9.09%
727013 - EMP ASSISTANCE PROGRAM 215 202 220 240 9.09%
727015 - UNEMPLOYMENT EXPENSE 31 - - - 0.00%
727016 - MEDICARE FRINGES 18,428 18,002 23,308 26,505 13.71%
727017 - PARS DC 401A - 1,985 - - 0.00%
727019 - SURVIVOR BENEFIT 751 693 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - 5,000 - 5,184 0.00%
728003 - COMPENSATED ABSENCES 43,091 42,911 43,756 47,438 8.41%
72 - BENEFITS Total 757,055 739,442 787,413 920,029 16.84%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 18,000 - - 0.00%
73 - LUMP SUM PAYS Total - 18,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 572 1,063 4,800 4,800 0.00%
74 - OTHER PAYS Total 572 1,063 4,800 4,800 0.00%
81 - CONTRACT SERVICES
811005 - SERVICES ADMINISTRATIVE 209,228 177,902 287,266 287,266 0.00%
811008 - SERVICES PROFESSIONAL 47,537 61,606 153,525 153,525 0.00%
811016 - SERVICES PHYSICALS 42,315 53,134 49,542 49,542 0.00%
HUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL
157
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
HUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL
811027 - SERVICES CITY PRINT CONTRACT 814 1,386 5,500 5,500 0.00%
81 - CONTRACT SERVICES Total 299,894 294,028 495,833 495,833 0.00%
84 - SUPPLIES & MATERIALS
841005 - EMPLOYEE RECOGNITION 16,720 12,358 26,458 26,458 0.00%
841007 - SUPPLIES OFFICE NOC 6,973 14,528 15,000 15,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC (192) 1,241 1,000 1,000 0.00%
841051 - WELLNESS PROGRAM 4,360 8,017 17,000 17,000 0.00%
84 - SUPPLIES & MATERIALS Total 27,861 36,144 59,458 59,458 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC (165) 2,965 10,000 10,000 0.00%
861003 - TRAINING 5,575 2,883 10,500 13,500 28.57%
861005 - TRAINING CITY WIDE 4,775 23,103 70,000 73,000 4.29%
86 - TRAVEL & TRAINING Total 10,185 28,951 90,500 96,500 6.63%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 736 307 6,000 - -100.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 1,583 1,049 2,500 2,500 0.00%
871004 - PUBLICATIONS & DUES NOC 937 3,876 5,700 5,700 0.00%
871015 - TUITION REIMBURSEMENT 49,730 52,070 98,500 98,500 0.00%
87 - GENERAL EXPENSES Total 52,986 57,302 112,700 106,700 -5.32%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 127,294 164,231 155,724 176,539 13.37%
881005 - IT ISF REPLACEMENT CHARGE 20,776 19,543 23,423 23,423 0.00%
881010 - WORKERS' COMP ISF MISC 40,425 28,653 685 10,228 1392.33%
881012 - GENERAL LIABILITY INSURANCE 56,029 42,575 20,163 18,630 -7.60%
881013 - UNINSURED CLAIMS CHARGE 24,129 37,627 5,094 4,789 -5.98%
881014 - ANNUAL OPEB CHARGE 74,025 74,269 65,096 71,479 9.80%
88 - INTERNAL SVC CHARGE Total 342,678 366,898 270,186 305,089 12.92%
89 - RISK MANAGEMENT
891008 - BENEFITS 8,288 8,950 20,000 20,000 0.00%
891010 - RECRUITMENT AND RETENTION 82,144 126,304 162,915 162,915 0.00%
891020 - OUTSIDE COUNSEL ADVISORY 49,985 84,368 70,000 70,000 0.00%
89 - RISK MANAGEMENT Total 140,417 219,623 252,915 252,915 0.00%
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT 1,706 4,343 5,000 5,000 0.00%
90 - CAPITAL EXPENDITURES Total 1,706 4,343 5,000 5,000 0.00%
01025005 - HUMAN RESOURCES Total 2,832,899 2,926,282 3,440,696 3,770,070 9.57%
01025251 - PERSONNEL MGMT & RECRUITING
86 - TRAVEL & TRAINING
158
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
HUMAN RESOURCES SUMMARY BY ACCOUNT DETAIL
861001 - TRAVEL & MEETINGS NOC - 100 - - 0.00%
86 - TRAVEL & TRAINING Total - 100 - - 0.00%
89 - RISK MANAGEMENT
891010 - RECRUITMENT AND RETENTION 75 - - - 0.00%
89 - RISK MANAGEMENT Total 75 - - - 0.00%
01025251 - PERSONNEL MGMT & RECRUITING Total 75 100 - - 0.00%
Grand Total 2,832,974 2,926,382 3,440,696 3,770,070 9.57%
159
THIS PAGE IS LEFT INTENTIONALLY BLANK
160
161
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
01060005 - LIBRARY ADMIN 2,205,866$ 2,317,186$ 2,295,212$ 2,663,528$ 16.05%
0106021 - CDM BRANCH LIBRARY 337,984$ 386,359$ 420,480$ 464,503$ 10.47%
0106022 - MARINERS BRANCH LIBRARY 1,523,980$ 1,623,896$ 1,593,899$ 1,719,546$ 7.88%
0106023 - CENTRAL LIBRARY 3,563,122$ 3,656,765$ 3,919,449$ 4,128,366$ 5.33%
0106024 - BALBOA BRANCH LIBRARY 421,335$ 432,134$ 422,697$ 475,331$ 12.45%
0106051 - LIBRARY FOUNDATION 107,895$ 28,149$ -$ -$ 0.00%
0106052 - FRIENDS OF THE LIBRARY 153,915$ 158,201$ -$ -$ 0.00%
0106053 - DESIGNATED GIFTS 6,447$ 5,557$ -$ -$ 0.00%
01060601 - TECHNICAL PROCESSING 432,026$ 453,233$ 445,209$ 476,322$ 6.99%
01060603 - CULTURAL & ARTS 272,552$ 251,764$ 254,088$ 254,388$ 0.12%
01060604 - LITERACY SERVICES 134,904$ 140,928$ 80,973$ 77,017$ -4.89%
Grand Total 9,160,027$ 9,454,173$ 9,432,008$ 10,259,001$ 8.77%
LIBRARY DEPARTMENT
$10.3 M,
3.5%
$283.7 M,
96.5%
% of General Fund Budget
Library Department Other General Fund Departments
$669,740
$322,278
$207,698
$201,000
$135,000
$62,500
$30,000
$27,050
$26,803
LIBRARY MATERIALS
UTILITIES ELECTRICITY
MAINT & REPAIR BUILDING
SERVICES JANITORIAL
SCULPTURE GARDEN VNB
PROGRAMMING
CITY GRANTS
SUPPLIES JANITORIAL NOC
SEWER USE FEE/PROP TAX
Top Non-Personnel Budgeted Items - FY 24
162
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
FY 22 FY 23 FY 24
Full-Time 36.00 35.00 36.00
Part-Time (FTE)22.83 22.83 22.83
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 98,310 1,800 36,552 136,661
1.00 1.00 77,529 - 33,561 111,091
1.00 1.00 97,145 - 36,417 133,562
1.00 1.00 74,750 - 31,889 106,639
1.00 1.00 72,452 - 31,614 104,067
1.00 1.00 81,071 - 32,643 113,714
1.00 1.00 75,944 - 32,031 107,975
1.00 1.00 79,126 1,800 32,563 113,489
1.00 1.00 79,763 - 32,487 112,250
1.00 1.00 106,886 - 37,658 144,544
1.00 1.00 106,886 - 37,164 144,050
1.00 1.00 103,102 - 37,024 140,126
1.00 1.00 103,042 - 36,575 139,617
1.00 1.00 113,555 - 39,391 152,946
1.00 1.00 117,527 - 39,631 157,158
1.00 1.00 108,127 - 38,171 146,298
1.00 1.00 82,613 - 34,629 117,243
1.00 1.00 82,613 - 35,383 117,997
1.00 1.00 82,613 - 34,083 116,697
1.00 1.00 74,283 - 32,933 107,216
1.00 1.00 75,999 - 32,038 108,037
1.00 1.00 72,571 - 32,708 105,280
1.00 1.00 47,875 - 28,680 76,555
1.00 1.00 64,349 - 32,605 96,953
1.00 1.00 64,349 - 30,647 94,995
1.00 1.00 64,349 - 30,647 94,995
1.00 1.00 71,284 - 31,475 102,759
1.00 1.00 71,284 - 33,251 104,535
1.00 1.00 71,284 - 31,475 102,759
1.00 1.00 71,284 - 33,537 104,821
1.00 1.00 82,613 1,800 34,859 119,273
1.00 1.00 82,613 - 34,863 117,477
1.00 1.00 82,613 - 34,655 117,269
1.00 1.00 173,285 - 55,246 228,531
0.00 1.00 158,214 - 41,854 200,069
1.00 1.00 85,032 - 33,116 118,148
Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
0.45 0.45 28,039 - 3,108 31,147
3.37 3.37 248,797 - 12,937 261,735
0.96 0.96 70,874 - 3,685 74,559
0.48 0.48 28,097 - 6,711 34,808
0.48 0.48 29,443 - 2,485 31,928
4.71 4.71 270,790 - 14,081 284,872
0.95 0.95 54,618 - 2,840 57,458
1.37 1.37 78,765 - 4,096 82,861
1.66 1.66 78,626 - 4,089 82,714
4.44 4.44 199,298 - 10,363 209,661
0.78 0.78 35,012 - 1,821 36,832
2.20 2.20 98,751 - 5,135 103,886
0.48 0.48 21,546 - 1,120 22,666
0.50 0.50 37,204 - 1,935 39,138
4,436,197 5,400 1,328,460 5,770,057
Library Page - PT
Literacy Coordinator - PT
Library Clerk I - PT
Library Clerk I - PT
Library Page - PT
Library Page - PT
Library Page - PT
Librarian III
Library Assistant
Library Assistant
Library Assistant
Library Assistant
Library Assistant
Library Clerk - Senior
Library Clerk I
Library Clerk II
Library Services Director
Library Assistant
Library Clerk I
Library Clerk I
Library Clerk I
Library Clerk II
Library Clerk II
Library Clerk II
Library Clerk - Senior
Library Clerk - Senior
Librarian II
LIBRARY PERSONNEL
Administrative Assistant
Facilities Maintenance Worker II
Librarian I
Librarian I
Librarian I
Librarian I
Librarian I
Librarian I
Librarian II
Librarian II
Librarian II
Librarian II
Librarian III
Librarian III
Library Assistant - PT
Library Assistant - PT
Library Assistant - PT
Library Clerk I - PT
Library Services Manager
Marketing Specialist
Department Assistant - PT
Library Assistant - PT
Library Clerk I - PT
163
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 5,540,661 5,814,660 6,084,560 6,684,098 9.85%
70 - REGULAR SALARIES 3,353,259 3,575,109 3,985,545 4,436,197 11.31%
71 - SPECIAL PAYS 6,476 16,480 14,763 15,663 6.10%
72 - BENEFITS 2,179,426 2,149,017 2,081,868 2,229,854 7.11%
73 - LUMP SUM PAYS - 70,000 - - 0.00%
74 - OTHER PAYS 1,500 4,053 2,384 2,384 0.00%
MAINTENANCE & OPERATIONS 1,747,553 1,875,990 1,754,327 1,876,507 6.96%
81 - CONTRACT SERVICES 375,768 361,054 365,507 364,788 -0.20%
82 - GRANT OPERATING 29,250 30,000 30,000 30,000 0.00%
83 - UTILITIES 227,966 321,633 309,753 372,933 20.40%
84 - SUPPLIES & MATERIALS 922,058 914,143 790,660 787,990 -0.34%
85 - MAINTENANCE & REPAIR 172,790 197,396 219,184 281,573 28.46%
86 - TRAVEL & TRAINING 1,001 1,238 10,681 10,681 0.00%
87 - GENERAL EXPENSES 18,720 50,525 28,542 28,542 0.00%
INTERNAL SERVICE CHARGE 1,858,738 1,760,070 1,591,120 1,696,396 6.62%
88 - INTERNAL SVC CHARGE 1,858,439 1,758,671 1,588,120 1,693,396 6.63%
89 - RISK MANAGEMENT 299 1,399 3,000 3,000 0.00%
CAPITAL EXPENDITURES 13,076 3,453 2,000 2,000 0.00%
90 - CAPITAL EXPENDITURES 13,076 3,453 2,000 2,000 0.00%
Grand Total 9,160,027 9,454,173 9,432,008 10,259,001 8.77%
LIBRARY SUMMARY BY ACCOUNT TYPE
$5
.
5
M
$1
.
7
M
$1
.
9
M
$0
.
0
M
$5
.
8
M
$1
.
9
M
$1
.
8
M
$0
.
0
M
$6
.
1
M
$1
.
8
M
$1
.
6
M
$0
.
0
M
$6
.
7
M
$1
.
9
M
$1
.
7
M
$0
.
0
M
SALARIES & BENEFITS MAINTENANCE &
OPERATIONS
INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 21 Actuals FY 22 Actuals FY23 Adopted FY24 Adopted
164
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
01060005 - LIBRARY ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 664,909 727,027 758,459 1,004,151 32.39%
711003 - SALARIES PART TIME 22,787 23,302 25,785 28,039 8.74%
70 - REGULAR SALARIES Total 687,696 750,329 784,244 1,032,191 31.62%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC - - 476 476 0.00%
712006 - BILINGUAL PAY 1,805 1,805 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 1,805 1,805 2,276 2,276 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 121,728 134,403 157,416 202,608 28.71%
722001 - PENSION EE NORMAL COST MISC 78,363 68,292 69,769 91,750 31.51%
723002 - PENSION ER NORMAL COST MISC 66,143 59,221 60,251 96,025 59.37%
723004 - RETIREMENT PART TIME/TEMP 855 874 967 1,051 8.74%
724001 - PENSION EE CONTRIB MISC (105,225) (95,491) (98,600) (116,788) 18.45%
725001 - PENSION UAL REQUIRED MISC 198,144 196,741 174,301 174,301 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 74,440 77,546 55,204 55,204 0.00%
727001 - CAR ALLOWANCE 4,813 4,813 4,800 4,800 0.00%
727003 - CELL PHONE STIPEND 3,854 3,820 3,840 4,800 25.00%
727004 - RHS $2.50 CONTRIBUTION 9,151 5,924 14,046 10,986 -21.79%
727012 - LIFE INSURANCE 753 735 735 945 28.57%
727013 - EMP ASSISTANCE PROGRAM 141 138 140 180 28.57%
727016 - MEDICARE FRINGES 11,576 10,521 13,654 18,070 32.34%
727017 - PARS DC 401A - 1,808 - - 0.00%
727019 - SURVIVOR BENEFIT 501 404 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 289 295 300 3,766 1155.07%
728003 - COMPENSATED ABSENCES 25,836 25,070 26,546 35,145 32.39%
72 - BENEFITS Total 491,362 495,113 483,370 582,844 20.58%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 14,000 - - 0.00%
73 - LUMP SUM PAYS Total - 14,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 93 3,196 2,147 2,147 0.00%
74 - OTHER PAYS Total 93 3,196 2,147 2,147 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 1,494 5,604 3,000 3,000 0.00%
811015 - SERVCES OTHER PRINT VENDOR - 171 2,500 2,500 0.00%
811027 - SERVICES CITY PRINT CONTRACT 383 730 988 988 0.00%
81 - CONTRACT SERVICES Total 1,877 6,504 6,488 6,488 0.00%
LIBRARY SUMMARY BY ACCOUNT DETAIL
165
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
LIBRARY SUMMARY BY ACCOUNT DETAIL
83 - UTILITIES
831002 - UTILITIES TELEPHONE 5,214 5,375 6,000 6,000 0.00%
83 - UTILITIES Total 5,214 5,375 6,000 6,000 0.00%
84 - SUPPLIES & MATERIALS
841004 - PROGRAMMING 251 345 5,500 2,000 -63.64%
841007 - SUPPLIES OFFICE NOC 5,877 7,932 10,300 11,000 6.80%
841010 - SUPPLIES COPY MACHINE 445 478 6,000 6,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 7,907 3,526 - - 0.00%
841052 - LIBRARY MATERIALS 621,381 620,669 669,740 669,740 0.00%
84 - SUPPLIES & MATERIALS Total 635,861 632,949 691,540 688,740 -0.40%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 1,556 2,648 2,200 3,000 36.36%
851010 - MAINT & REPAIR EQUIPMENT 175 175 2,500 2,500 0.00%
851011 - MAINTENANCE COPIERS 814 225 2,000 1,000 -50.00%
851013 - PRINTER MAINT/SUPPLIES - - 500 500 0.00%
851016 - MAINT & REPAIR BUILDING - 323 600 600 0.00%
85 - MAINTENANCE & REPAIR Total 2,545 3,372 7,800 7,600 -2.56%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 417 5,000 5,000 0.00%
861003 - TRAINING 841 732 5,625 5,625 0.00%
86 - TRAVEL & TRAINING Total 841 1,149 10,625 10,625 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 4,989 7,685 6,000 6,000 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 4,623 8,960 10,000 10,000 0.00%
871004 - PUBLICATIONS & DUES NOC 2,760 1,887 5,000 5,000 0.00%
871006 - UNIFORM EXPENSE 92 512 202 202 0.00%
871017 - SOFTWARE LICENSE RENEWAL - 11,911 - - 0.00%
871018 - HARDWARE MONITOR/PRINTER 733 15,980 5,000 5,000 0.00%
87 - GENERAL EXPENSES Total 13,197 46,934 26,202 26,202 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 10,000 8,000 8,000 9,724 21.55%
881003 - VEHICLE REPLACE ISF 6,042 5,753 5,899 8,153 38.23%
881004 - IT ISF OPERATING CHARGE 137,147 140,298 120,965 134,470 11.17%
881005 - IT ISF REPLACEMENT CHARGE 48,211 47,778 41,181 41,181 0.00%
881010 - WORKERS' COMP ISF MISC 30,051 19,509 7,265 8,933 22.96%
881012 - GENERAL LIABILITY INSURANCE 53,544 41,110 46,592 38,295 -17.81%
881013 - UNINSURED CLAIMS CHARGE 23,059 34,459 - - 0.00%
881014 - ANNUAL OPEB CHARGE 56,043 56,227 39,493 52,532 33.02%
881015 - OTHER INSURANCE ISF RATES - - 126 126 0.00%
166
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
LIBRARY SUMMARY BY ACCOUNT DETAIL
88 - INTERNAL SVC CHARGE Total 364,097 353,133 269,521 293,416 8.87%
89 - RISK MANAGEMENT
891041 - SPECIAL EVENT LIABILITY 299 1,399 3,000 3,000 0.00%
89 - RISK MANAGEMENT Total 299 1,399 3,000 3,000 0.00%
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT 979 1,927 2,000 2,000 0.00%
90 - CAPITAL EXPENDITURES Total 979 1,927 2,000 2,000 0.00%
01060005 - LIBRARY ADMIN Total 2,205,866 2,317,186 2,295,212 2,663,528 16.05%
0106021 - CDM BRANCH LIBRARY
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 143,594 163,685 157,161 171,235 8.96%
711003 - SALARIES PART TIME 17,072 31,614 43,530 50,989 17.14%
70 - REGULAR SALARIES Total 160,666 195,300 200,690 222,223 10.73%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 37 138 670 670 0.00%
71 - SPECIAL PAYS Total 37 138 670 670 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 21,461 31,830 44,976 45,024 0.11%
722001 - PENSION EE NORMAL COST MISC 8,720 10,192 10,215 15,532 52.05%
723002 - PENSION ER NORMAL COST MISC 15,331 16,250 15,103 21,573 42.84%
723004 - RETIREMENT PART TIME/TEMP 283 1,088 1,632 808 -50.50%
724001 - PENSION EE CONTRIB MISC (17,597) (20,564) (20,431) (23,078) 12.96%
725001 - PENSION UAL REQUIRED MISC 17,529 17,405 36,117 36,117 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 6,585 6,861 11,439 11,439 0.00%
727004 - RHS $2.50 CONTRIBUTION 1,676 1,523 1,516 1,438 -5.15%
727012 - LIFE INSURANCE 218 215 210 210 0.00%
727013 - EMP ASSISTANCE PROGRAM 41 41 40 40 0.00%
727016 - MEDICARE FRINGES 2,435 2,934 3,562 3,875 8.78%
727019 - SURVIVOR BENEFIT 125 173 - - 0.00%
728003 - COMPENSATED ABSENCES 4,761 4,945 5,501 5,993 8.96%
72 - BENEFITS Total 61,567 72,894 109,881 118,972 8.27%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 4,000 - - 0.00%
73 - LUMP SUM PAYS Total - 4,000 - - 0.00%
81 - CONTRACT SERVICES
811012 - SERVICES JANITORIAL 11,556 19,219 16,000 16,000 0.00%
81 - CONTRACT SERVICES Total 11,556 19,219 16,000 16,000 0.00%
167
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
LIBRARY SUMMARY BY ACCOUNT DETAIL
83 - UTILITIES
831003 - UTILITIES NATURAL GAS - - 350 350 0.00%
831004 - UTILITIES ELECTRICITY 1,175 5,793 5,562 6,662 19.78%
831005 - UTILITIES WATER 1,649 1,733 1,645 2,000 21.55%
83 - UTILITIES Total 2,824 7,526 7,557 9,012 19.25%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 444 620 500 600 20.00%
841009 - OFFICE SUPPLIES CHILD PROGRAM - 90 100 100 0.00%
841010 - SUPPLIES COPY MACHINE - 29 70 100 42.86%
84 - SUPPLIES & MATERIALS Total 444 740 670 800 19.40%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 757 956 300 300 0.00%
851010 - MAINT & REPAIR EQUIPMENT 44 92 100 100 0.00%
851016 - MAINT & REPAIR BUILDING 150 3,503 5,499 10,499 90.93%
851072 - SEWER FEES: FIXED + USE - - 147 147 0.00%
85 - MAINTENANCE & REPAIR Total 951 4,551 6,046 11,046 82.70%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 65,742 45,461 44,395 49,761 12.09%
881005 - IT ISF REPLACEMENT CHARGE 19,855 16,736 16,362 16,362 0.00%
881010 - WORKERS' COMP ISF MISC 2,684 3,186 2,053 2,313 12.66%
881012 - GENERAL LIABILITY INSURANCE 4,782 6,405 7,972 8,353 4.78%
881013 - UNINSURED CLAIMS CHARGE 2,059 5,369 - - 0.00%
881014 - ANNUAL OPEB CHARGE 4,818 4,834 8,183 8,991 9.87%
88 - INTERNAL SVC CHARGE Total 99,940 81,991 78,965 85,780 8.63%
0106021 - CDM BRANCH LIBRARY Total 337,984 386,359 420,480 464,503 10.47%
0106022 - MARINERS BRANCH LIBRARY
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 495,846 494,314 493,494 511,448 3.64%
711003 - SALARIES PART TIME 165,953 211,473 259,826 302,869 16.57%
70 - REGULAR SALARIES Total 661,799 705,786 753,320 814,317 8.10%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 659 3,568 2,096 2,096 0.00%
71 - SPECIAL PAYS Total 659 3,568 2,096 2,096 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 134,727 135,099 134,928 135,072 0.11%
721002 - CAFETERIA ALLOWANCE PT 3,041 3,065 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 56,613 57,142 51,422 48,528 -5.63%
723002 - PENSION ER NORMAL COST MISC 45,523 44,633 35,482 46,039 29.75%
723004 - RETIREMENT PART TIME/TEMP 3,130 4,034 9,743 11,358 16.57%
168
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
LIBRARY SUMMARY BY ACCOUNT DETAIL
724001 - PENSION EE CONTRIB MISC (71,566) (71,752) (64,154) (58,817) -8.32%
725001 - PENSION UAL REQUIRED MISC 134,169 133,219 113,410 113,410 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 50,406 52,508 35,919 35,919 0.00%
727004 - RHS $2.50 CONTRIBUTION 13,156 12,508 17,912 9,322 -47.96%
727012 - LIFE INSURANCE 638 636 630 630 0.00%
727013 - EMP ASSISTANCE PROGRAM 123 119 120 120 0.00%
727015 - UNEMPLOYMENT EXPENSE 4,726 95 - - 0.00%
727016 - MEDICARE FRINGES 10,727 11,491 12,880 13,766 6.88%
727019 - SURVIVOR BENEFIT 564 462 - - 0.00%
728003 - COMPENSATED ABSENCES 16,804 16,974 17,272 17,901 3.64%
72 - BENEFITS Total 402,782 400,233 365,564 373,247 2.10%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 12,000 - - 0.00%
73 - LUMP SUM PAYS Total - 12,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 201 - 63 63 0.00%
74 - OTHER PAYS Total 201 - 63 63 0.00%
81 - CONTRACT SERVICES
811012 - SERVICES JANITORIAL 25,123 41,213 37,000 37,000 0.00%
81 - CONTRACT SERVICES Total 25,123 41,213 37,000 37,000 0.00%
83 - UTILITIES
831003 - UTILITIES NATURAL GAS 4,602 4,665 5,000 5,000 0.00%
831004 - UTILITIES ELECTRICITY 40,317 58,807 60,000 67,628 12.71%
83 - UTILITIES Total 44,920 63,473 65,000 72,628 11.74%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 2,533 3,053 4,000 4,000 0.00%
841009 - OFFICE SUPPLIES CHILD PROGRAM - 95 250 250 0.00%
841010 - SUPPLIES COPY MACHINE 150 1,551 2,600 2,600 0.00%
84 - SUPPLIES & MATERIALS Total 2,683 4,699 6,850 6,850 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 2,678 4,632 7,500 7,500 0.00%
851010 - MAINT & REPAIR EQUIPMENT 588 310 300 300 0.00%
851013 - PRINTER MAINT/SUPPLIES - - 500 500 0.00%
851016 - MAINT & REPAIR BUILDING 34,205 59,365 46,600 76,100 63.30%
851037 - MAINT & REPAIR NOC 472 259 2,000 500 -75.00%
851066 - SEWER USE FEE/PROP TAX 1,114 1,127 - 1,250 0.00%
85 - MAINTENANCE & REPAIR Total 39,057 65,692 56,900 86,150 51.41%
86 - TRAVEL & TRAINING
169
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
LIBRARY SUMMARY BY ACCOUNT DETAIL
861001 - TRAVEL & MEETINGS NOC - 70 37 37 0.00%
86 - TRAVEL & TRAINING Total - 70 37 37 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 191,032 178,833 174,648 195,985 12.22%
881005 - IT ISF REPLACEMENT CHARGE 67,153 66,549 65,061 65,061 0.00%
881010 - WORKERS' COMP ISF MISC 16,411 10,937 8,170 9,171 12.26%
881012 - GENERAL LIABILITY INSURANCE 29,241 21,986 33,495 30,085 -10.18%
881013 - UNINSURED CLAIMS CHARGE 12,593 18,429 - - 0.00%
881014 - ANNUAL OPEB CHARGE 30,327 30,427 25,696 26,855 4.51%
88 - INTERNAL SVC CHARGE Total 346,757 327,162 307,069 327,158 6.54%
0106022 - MARINERS BRANCH LIBRARY Total 1,523,980 1,623,896 1,593,899 1,719,546 7.88%
0106023 - CENTRAL LIBRARY
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,063,543 1,082,338 1,198,547 1,151,307 -3.94%
711003 - SALARIES PART TIME 322,847 359,106 602,236 718,885 19.37%
70 - REGULAR SALARIES Total 1,386,390 1,441,443 1,800,784 1,870,192 3.85%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 1,662 8,031 6,108 6,108 0.00%
712006 - BILINGUAL PAY 179 471 900 1,800 100.00%
71 - SPECIAL PAYS Total 1,841 8,502 7,008 7,908 12.84%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 335,472 304,576 359,808 337,680 -6.15%
721002 - CAFETERIA ALLOWANCE PT 8,368 9,612 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 98,062 100,353 96,180 102,477 6.55%
723002 - PENSION ER NORMAL COST MISC 107,625 105,297 103,899 110,733 6.58%
723004 - RETIREMENT PART TIME/TEMP 8,046 9,793 22,584 26,958 19.37%
724001 - PENSION EE CONTRIB MISC (158,247) (162,228) (155,811) (132,607) -14.89%
725001 - PENSION UAL REQUIRED MISC 326,347 324,036 275,437 275,437 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 122,604 127,719 87,236 87,236 0.00%
727004 - RHS $2.50 CONTRIBUTION 30,215 17,615 13,286 10,006 -24.69%
727012 - LIFE INSURANCE 1,486 1,456 1,680 1,575 -6.25%
727013 - EMP ASSISTANCE PROGRAM 302 297 320 300 -6.25%
727015 - UNEMPLOYMENT EXPENSE 1,530 18 - - 0.00%
727016 - MEDICARE FRINGES 22,145 23,376 31,329 32,040 2.27%
727019 - SURVIVOR BENEFIT 1,252 1,097 - - 0.00%
728003 - COMPENSATED ABSENCES 40,301 41,252 41,949 40,296 -3.94%
72 - BENEFITS Total 945,509 904,269 877,897 892,131 1.62%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 32,000 - - 0.00%
73 - LUMP SUM PAYS Total - 32,000 - - 0.00%
170
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
LIBRARY SUMMARY BY ACCOUNT DETAIL
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 1,206 145 126 126 0.00%
74 - OTHER PAYS Total 1,206 145 126 126 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL 863 900 1,019 - -100.00%
811012 - SERVICES JANITORIAL 99,392 115,636 132,000 132,000 0.00%
81 - CONTRACT SERVICES Total 100,255 116,537 133,019 132,000 -0.77%
83 - UTILITIES
831003 - UTILITIES NATURAL GAS 10,262 10,298 15,000 15,000 0.00%
831004 - UTILITIES ELECTRICITY 149,095 215,642 195,700 247,988 26.72%
831005 - UTILITIES WATER 8,285 9,857 12,305 12,305 0.00%
83 - UTILITIES Total 167,642 235,798 223,005 275,293 23.45%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 4,509 5,562 7,000 7,000 0.00%
841009 - OFFICE SUPPLIES CHILD PROGRAM 646 1,766 1,800 1,800 0.00%
841010 - SUPPLIES COPY MACHINE 1,203 2,350 4,050 4,050 0.00%
84 - SUPPLIES & MATERIALS Total 6,359 9,677 12,850 12,850 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 9,623 20,892 18,250 18,250 0.00%
851010 - MAINT & REPAIR EQUIPMENT 2,314 1,023 4,000 2,500 -37.50%
851016 - MAINT & REPAIR BUILDING 83,107 68,580 74,810 107,499 43.70%
851037 - MAINT & REPAIR NOC - 938 3,000 1,500 -50.00%
851066 - SEWER USE FEE/PROP TAX 19,551 19,782 19,320 21,000 8.70%
851072 - SEWER FEES: FIXED + USE - - 627 627 0.00%
85 - MAINTENANCE & REPAIR Total 114,595 111,215 120,007 151,376 26.14%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 454,452 432,407 422,292 473,995 12.24%
881005 - IT ISF REPLACEMENT CHARGE 159,752 161,256 157,649 157,649 0.00%
881010 - WORKERS' COMP ISF MISC 41,324 26,580 19,800 21,458 8.37%
881012 - GENERAL LIABILITY INSURANCE 73,631 53,433 82,604 72,079 -12.74%
881013 - UNINSURED CLAIMS CHARGE 31,709 44,788 - - 0.00%
881014 - ANNUAL OPEB CHARGE 78,457 78,715 62,408 61,310 -1.76%
88 - INTERNAL SVC CHARGE Total 839,325 797,180 744,754 786,491 5.60%
0106023 - CENTRAL LIBRARY Total 3,563,122 3,656,765 3,919,449 4,128,366 5.33%
0106024 - BALBOA BRANCH LIBRARY
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 102,475 103,562 98,101 106,886 8.96%
711003 - SALARIES PART TIME 84,908 92,683 112,421 141,873 26.20%
171
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
LIBRARY SUMMARY BY ACCOUNT DETAIL
70 - REGULAR SALARIES Total 187,383 196,245 210,522 248,759 18.16%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 440 364 275 275 0.00%
71 - SPECIAL PAYS Total 440 364 275 275 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 22,455 22,517 22,488 22,512 0.11%
721002 - CAFETERIA ALLOWANCE PT 10,612 8,030 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 17,314 14,811 10,222 11,138 8.96%
723002 - PENSION ER NORMAL COST MISC 12,905 11,177 7,053 8,626 22.29%
723004 - RETIREMENT PART TIME/TEMP 842 1,755 4,216 5,320 26.20%
724001 - PENSION EE CONTRIB MISC (21,678) (18,393) (12,753) (12,292) -3.62%
725001 - PENSION UAL REQUIRED MISC 37,739 37,471 22,545 22,545 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 14,178 14,770 7,140 7,140 0.00%
727004 - RHS $2.50 CONTRIBUTION 2,382 2,129 2,010 7,182 257.31%
727012 - LIFE INSURANCE 114 114 105 105 0.00%
727013 - EMP ASSISTANCE PROGRAM 21 22 20 20 0.00%
727016 - MEDICARE FRINGES 2,533 2,756 3,379 3,933 16.42%
727019 - SURVIVOR BENEFIT 188 115 - - 0.00%
728003 - COMPENSATED ABSENCES 3,343 3,374 3,434 3,741 8.96%
72 - BENEFITS Total 102,948 100,649 69,858 79,970 14.47%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 2,000 - - 0.00%
73 - LUMP SUM PAYS Total - 2,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - 680 - - 0.00%
74 - OTHER PAYS Total - 680 - - 0.00%
81 - CONTRACT SERVICES
811012 - SERVICES JANITORIAL 12,365 20,723 16,000 16,000 0.00%
81 - CONTRACT SERVICES Total 12,365 20,723 16,000 16,000 0.00%
83 - UTILITIES
831005 - UTILITIES WATER 7,367 9,461 8,191 10,000 22.09%
83 - UTILITIES Total 7,367 9,461 8,191 10,000 22.09%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 466 482 900 900 0.00%
841009 - OFFICE SUPPLIES CHILD PROGRAM 140 182 200 200 0.00%
841010 - SUPPLIES COPY MACHINE 517 862 1,150 1,150 0.00%
84 - SUPPLIES & MATERIALS Total 1,123 1,527 2,250 2,250 0.00%
172
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
LIBRARY SUMMARY BY ACCOUNT DETAIL
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 873 1,146 1,000 1,000 0.00%
851010 - MAINT & REPAIR EQUIPMENT 50 50 200 200 0.00%
851016 - MAINT & REPAIR BUILDING 8,495 3,325 18,000 13,000 -27.78%
851066 - SEWER USE FEE/PROP TAX 1,152 1,165 4,553 4,553 0.00%
851072 - SEWER FEES: FIXED + USE 1,770 2,288 430 2,400 458.14%
85 - MAINTENANCE & REPAIR Total 12,340 7,975 24,183 21,153 -12.53%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - - 19 19 0.00%
86 - TRAVEL & TRAINING Total - - 19 19 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 58,917 55,604 54,301 60,881 12.12%
881005 - IT ISF REPLACEMENT CHARGE 20,711 20,525 20,065 20,065 0.00%
881010 - WORKERS' COMP ISF MISC 3,265 2,174 2,517 2,814 11.80%
881012 - GENERAL LIABILITY INSURANCE 5,817 4,371 9,408 7,532 -19.94%
881013 - UNINSURED CLAIMS CHARGE 2,505 3,663 - - 0.00%
881014 - ANNUAL OPEB CHARGE 6,154 6,174 5,108 5,612 9.87%
88 - INTERNAL SVC CHARGE Total 97,369 92,511 91,399 96,905 6.02%
0106024 - BALBOA BRANCH LIBRARY Total 421,335 432,134 422,697 475,331 12.45%
0106051 - LIBRARY FOUNDATION
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC - 64 - - 0.00%
841052 - LIBRARY MATERIALS 95,075 26,539 - - 0.00%
84 - SUPPLIES & MATERIALS Total 95,075 26,603 - - 0.00%
86 - TRAVEL & TRAINING
861003 - TRAINING 160 20 - - 0.00%
86 - TRAVEL & TRAINING Total 160 20 - - 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 563 - - - 0.00%
87 - GENERAL EXPENSES Total 563 - - - 0.00%
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT 679 - - - 0.00%
911024 - EQUIPMENT N.O.C.135 - - - 0.00%
911025 - NEW PC PURCHASES - 1,526 - - 0.00%
911027 - SOFTWARE LICENSE NEW 1,127 - - - 0.00%
911039 - OFFICE FURNITURE/FIXTURES 10,156 - - - 0.00%
90 - CAPITAL EXPENDITURES Total 12,097 1,526 - - 0.00%
173
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
LIBRARY SUMMARY BY ACCOUNT DETAIL
0106051 - LIBRARY FOUNDATION Total 107,895 28,149 - - 0.00%
0106052 - FRIENDS OF THE LIBRARY
84 - SUPPLIES & MATERIALS
841004 - PROGRAMMING 18,807 39,126 - - 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 65 3,956 - - 0.00%
841052 - LIBRARY MATERIALS 135,043 115,120 - - 0.00%
84 - SUPPLIES & MATERIALS Total 153,915 158,201 - - 0.00%
0106052 - FRIENDS OF THE LIBRARY Total 153,915 158,201 - - 0.00%
0106053 - DESIGNATED GIFTS
84 - SUPPLIES & MATERIALS
841004 - PROGRAMMING 6,447 839 - - 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC - 4,718 - - 0.00%
84 - SUPPLIES & MATERIALS Total 6,447 5,557 - - 0.00%
0106053 - DESIGNATED GIFTS Total 6,447 5,557 - - 0.00%
01060601 - TECHNICAL PROCESSING
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 177,919 190,786 193,943 211,310 8.96%
70 - REGULAR SALARIES Total 177,919 190,786 193,943 211,310 8.96%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 43 296 638 638 0.00%
712006 - BILINGUAL PAY 1,652 1,805 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 1,694 2,101 2,438 2,438 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 67,364 67,550 67,464 67,536 0.11%
722001 - PENSION EE NORMAL COST MISC 16,295 17,789 17,894 20,482 14.46%
723002 - PENSION ER NORMAL COST MISC 15,190 15,591 15,374 18,923 23.08%
724001 - PENSION EE CONTRIB MISC (23,332) (25,075) (25,213) (24,508) -2.80%
725001 - PENSION UAL REQUIRED MISC 41,678 41,384 44,570 44,570 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 15,658 16,311 14,116 14,116 0.00%
727004 - RHS $2.50 CONTRIBUTION 4,592 4,125 3,994 3,838 -3.91%
727007 - PAYMENT > ARC - - - - 0.00%
727012 - LIFE INSURANCE 311 311 315 315 0.00%
727013 - EMP ASSISTANCE PROGRAM 59 59 60 60 0.00%
727016 - MEDICARE FRINGES 3,091 3,342 3,790 4,069 7.36%
727019 - SURVIVOR BENEFIT 188 173 - - 0.00%
728003 - COMPENSATED ABSENCES 6,471 6,575 6,788 7,396 8.96%
72 - BENEFITS Total 147,564 148,134 149,152 156,797 5.13%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 6,000 - - 0.00%
73 - LUMP SUM PAYS Total - 6,000 - - 0.00%
174
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
LIBRARY SUMMARY BY ACCOUNT DETAIL
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - - 48 48 0.00%
74 - OTHER PAYS Total - - 48 48 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 618 999 1,000 1,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 4,248 10,506 15,000 15,000 0.00%
84 - SUPPLIES & MATERIALS Total 4,866 11,505 16,000 16,000 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 48,691 46,066 44,986 50,425 12.09%
881005 - IT ISF REPLACEMENT CHARGE 17,116 16,962 16,583 16,583 0.00%
881010 - WORKERS' COMP ISF MISC 6,319 4,236 2,086 2,351 12.69%
881012 - GENERAL LIABILITY INSURANCE 11,260 8,516 9,874 9,274 -6.08%
881013 - UNINSURED CLAIMS CHARGE 4,849 7,138 - - 0.00%
881014 - ANNUAL OPEB CHARGE 11,748 11,787 10,099 11,096 9.87%
88 - INTERNAL SVC CHARGE Total 99,983 94,706 83,629 89,729 7.29%
01060601 - TECHNICAL PROCESSING Total 432,026 453,233 445,209 476,322 6.99%
01060603 - CULTURAL & ARTS
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 10,733 10,617 22,000 22,300 1.36%
811054 - CONTRACT SERVICES ARTS 51,187 - - - 0.00%
811059 - SCULPTURE GARDEN VNB 162,671 146,242 135,000 135,000 0.00%
81 - CONTRACT SERVICES Total 224,591 156,859 157,000 157,300 0.19%
82 - GRANT OPERATING
821006 - CITY GRANTS 29,250 30,000 30,000 30,000 0.00%
82 - GRANT OPERATING Total 29,250 30,000 30,000 30,000 0.00%
84 - SUPPLIES & MATERIALS
841004 - PROGRAMMING 12,161 58,949 60,500 60,500 0.00%
841007 - SUPPLIES OFFICE NOC 192 129 - - 0.00%
84 - SUPPLIES & MATERIALS Total 12,354 59,078 60,500 60,500 0.00%
85 - MAINTENANCE & REPAIR
851037 - MAINT & REPAIR NOC 3,303 4,592 4,248 4,248 0.00%
85 - MAINTENANCE & REPAIR Total 3,303 4,592 4,248 4,248 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 2,174 - 1,340 1,340 0.00%
871004 - PUBLICATIONS & DUES NOC 881 1,236 1,000 1,000 0.00%
87 - GENERAL EXPENSES Total 3,055 1,236 2,340 2,340 0.00%
175
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
LIBRARY SUMMARY BY ACCOUNT DETAIL
01060603 - CULTURAL & ARTS Total 272,552 251,764 254,088 254,388 0.12%
01060604 - LITERACY SERVICES
70 - REGULAR SALARIES
711003 - SALARIES PART TIME 91,407 95,221 42,043 37,204 -11.51%
70 - REGULAR SALARIES Total 91,407 95,221 42,043 37,204 -11.51%
72 - BENEFITS
721002 - CAFETERIA ALLOWANCE PT 9,325 9,326 9,300 9,300 0.00%
722001 - PENSION EE NORMAL COST MISC 6,938 7,167 4,381 4,381 0.00%
723002 - PENSION ER NORMAL COST MISC 5,164 5,085 3,023 3,023 0.00%
723004 - RETIREMENT PART TIME/TEMP 926 981 1,577 1,395 -11.51%
724001 - PENSION EE CONTRIB MISC (8,674) (8,977) (5,466) (5,466) 0.00%
725001 - PENSION UAL REQUIRED MISC 9,156 9,092 9,662 9,662 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 3,440 3,583 3,060 3,060 0.00%
727016 - MEDICARE FRINGES 1,357 1,410 610 539 -11.51%
727019 - SURVIVOR BENEFIT 63 58 - - 0.00%
72 - BENEFITS Total 27,694 27,725 26,146 25,895 -0.96%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - 32 - - 0.00%
74 - OTHER PAYS Total - 32 - - 0.00%
84 - SUPPLIES & MATERIALS
841004 - PROGRAMMING 1,628 2,217 - - 0.00%
841007 - SUPPLIES OFFICE NOC 399 579 - - 0.00%
841052 - LIBRARY MATERIALS 904 811 - - 0.00%
84 - SUPPLIES & MATERIALS Total 2,930 3,607 - - 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 1,665 2,355 - - 0.00%
871004 - PUBLICATIONS & DUES NOC 240 - - - 0.00%
87 - GENERAL EXPENSES Total 1,905 2,355 - - 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 8,115 8,219 8,024 8,931 11.30%
881005 - IT ISF REPLACEMENT CHARGE 2,853 2,827 2,764 2,764 0.00%
881010 - WORKERS' COMP ISF MISC - 941 348 394 13.37%
881012 - GENERAL LIABILITY INSURANCE - - 1,648 1,830 11.05%
88 - INTERNAL SVC CHARGE Total 10,968 11,988 12,784 13,919 8.88%
01060604 - LITERACY SERVICES Total 134,904 140,928 80,973 77,017 -4.89%
Grand Total 9,160,027 9,454,173 9,432,008 10,259,001 8.77%
176
With over one hundred years of service to the citizens of Newport Beach, the Police Department
stands as an example of municipal efficiency with a workforce committed to the Community and its
visitors. Members of the Police Department’s Patrol/Traffic Division are the Community’s front line
defense against criminal activity and quality of life concerns, as well as offering ancillary services
such as parking enforcement, animal control and detention services.
The Detective Division is the investigative arm of the Police Department and is responsible for
providing investigative follow up for more than 10,000 reports the Police Department takes each
year. The Division is also responsible for narcotics and vice enforcement, criminal intelligence,
crime analysts, School Resources Officers, court liaison services and crime scene
investigation.
Offering administrative, technical and fleet support to the Police Department is the Support
Services Division. The Division’s Communication Section is responsible for taking telephone calls
and generating Computer Aided Dispatch system events, while the Records Section helps process
reports generated by Police Department employees. The Division’s additional responsibilities
include the Property and Evidence Unit, Personnel, Training, Fiscal Services, Range Operations,
Information Technology, and Fleet Maintenance.
The Office of the Chief of Police is responsible for the effective and responsive leadership of the
Police Department. The Office is also responsible for the organization’s community outreach and
education programs as well as internal quality and professional standards.
Respond positively to the Community’s needs, desires, and values and in so doing be
recognized as an extension and reflection of those we serve.
Strive to provide a safe and healthy environment for all, free from violence and property
loss resulting from criminal acts, and injuries caused by traffic violators.
Manage inevitable change and welcome the challenge of future problems with creative
solutions which are financially prudent and consistent with Community values.
The Newport Beach Police Department is committed to providing our Community with the
highest quality police services possible to maintain the quality of life that is cherished by
those who reside, work, and visit here.
Our mission is to:
POLICE
MISSION STATEMENT
OVERVIEW
177
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
0103511 - EMERGENCY PREPAREDNESS 301,326$ 279,943$ 249,447$ 262,263$ 5.14%
0103522 - POLICE IT 2,307,918$ 2,389,322$ 2,412,124$ 2,500,119$ 3.65%
01035351 - POLICE CHIEF 2,504,548$ 2,580,303$ 2,558,731$ 2,645,542$ 3.39%
01035352 - POLICE SUPPORT SERVICES 9,630,854$ 9,590,134$ 10,767,511$ 11,170,762$ 3.75%
01035353 - PATROL 30,147,536$ 30,289,993$ 32,413,181$ 33,023,360$ 1.88%
01035354 - TRAFFIC 7,145,900$ 7,376,507$ 7,595,302$ 7,792,848$ 2.60%
01035355 - DETECTIVES 12,728,382$ 13,155,839$ 13,544,288$ 13,850,604$ 2.26%
01035356 - FLEET MAINTENANCE 1,679,209$ 1,826,699$ 2,081,945$ 2,170,200$ 4.24%
11035 - OTS POLICE DEPT 246,826$ 205,750$ 67,773$ -$ -100.00%
11135 - SLESF GRANT POLICE DEPT 205,263$ 211,400$ 200,000$ 200,000$ 0.00%
Grand Total 66,897,763$ 67,905,891$ 71,890,304$ 73,615,698$ 2.40%
POLICE DEPARTMENT
$73.4 M,
25.0%
$220.5 M,
75.0%
% of General Fund Budget
Police Department Other General Fund Departments
$1,309,022
$569,750
$450,000
$405,210
$201,601
$200,000
$189,372
$188,271
$186,473
$175,000
SERVICES PROFESSIONAL
CONTRACT SERVICES HELICOPTER
AUTOMOTIVE FUEL/WASH
SOFTWARE LICENSE RENEWAL
UTILITIES ELECTRICITY
TELECOMM DATALINES
MAINT & REPAIR BUILDING
PC REPLACEMENT
UNIFORM EXPENSE
SERVICES JANITORIAL
Top Non-Personnel Budgeted Items - FY 24
178
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
FY 22 FY 23 FY 24
Full-Time 232.00 233.00 234.00
Part-Time (FTE)14.87 14.87 13.43
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 100,085 - 37,627 137,712
2.00 1.00 90,629 3,386 35,470 129,484
1.00 1.00 90,629 5,786 36,788 133,203
1.00 1.00 90,629 1,693 36,946 129,268
1.00 1.00 100,886 3,609 37,913 142,409
0.00 1.00 104,508 4,880 39,388 148,776
1.00 1.00 121,115 3,959 40,519 165,593
1.00 1.00 95,815 4,027 37,961 137,803
1.00 1.00 95,815 4,474 36,706 136,995
1.00 1.00 95,815 4,474 37,992 138,282
1.00 1.00 85,837 3,617 35,886 125,339
1.00 1.00 115,048 6,464 39,834 161,347
1.00 1.00 78,688 2,621 35,213 116,522
1.00 1.00 53,272 2,653 29,745 85,671
1.00 1.00 64,255 - 30,927 95,182
1.00 1.00 77,850 2,995 34,446 115,291
1.00 1.00 60,282 879 35,744 96,905
1.00 1.00 59,825 - 38,326 98,152
1.00 1.00 71,986 1,357 33,005 106,348
1.00 1.00 75,019 1,425 33,543 109,988
1.00 1.00 60,838 3,279 35,830 99,947
1.00 1.00 79,441 2,995 34,306 116,742
1.00 1.00 77,722 3,744 34,430 115,897
1.00 1.00 61,096 - 39,834 100,930
1.00 1.00 76,577 2,621 35,081 114,278
1.00 1.00 53,272 2,653 29,745 85,671
1.00 1.00 76,386 2,621 34,212 113,219
1.00 1.00 76,672 1,498 35,300 113,470
1.00 1.00 77,500 1,498 34,611 113,608
1.00 1.00 55,448 2,400 29,998 87,846
1.00 1.00 78,719 1,498 34,450 114,667
1.00 1.00 76,503 3,523 34,874 114,900
1.00 1.00 53,272 2,653 29,745 85,671
1.00 1.00 52,082 253 29,430 81,765
1.00 1.00 62,250 293 30,698 93,241
1.00 1.00 57,018 838 30,085 87,941
1.00 1.00 62,250 879 36,865 99,995
1.00 1.00 51,594 - 29,352 80,946
1.00 1.00 51,263 724 29,361 81,349
0.00 1.00 61,710 - 30,611 92,320
1.00 1.00 71,408 - 31,817 103,224
1.00 1.00 72,062 1,357 33,015 106,434
1.00 1.00 78,272 1,122 34,849 114,243
1.00 1.00 171,494 4,805 47,378 223,676
1.00 1.00 86,599 - 41,483 128,082
1.00 1.00 99,224 4,633 37,011 140,868
1.00 1.00 88,020 1,681 36,153 125,853
1.00 1.00 99,224 4,633 37,453 141,310
1.00 1.00 74,597 3,452 33,480 111,529
1.00 1.00 95,068 1,342 35,880 132,290
1.00 1.00 95,815 4,474 37,654 137,944
1.00 1.00 103,583 4,837 38,828 147,248
1.00 1.00 90,994 3,675 34,509 129,177
1.00 1.00 70,073 - 31,651 101,723
1.00 1.00 76,459 2,400 38,312 117,170
1.00 1.00 90,994 2,974 35,950 129,918
1.00 1.00 85,936 1,214 33,709 120,859
1.00 1.00 85,203 1,214 33,617 120,034
1.00 1.00 90,994 1,700 35,601 128,295
1.00 1.00 90,994 - 34,254 125,247
Crime Prevention Specialist
Crime Prevention Specialist
Crime Scene Investigator
Crime Scene Investigator
Custody Officer
Custody Officer
Custody Officer
Custody Officer
Custody Officer
Custody Officer
Custody Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer - Senior
Community Services Officer
Community Services Officer - Senior
Computer Systems Manager (PD)
Community Services Officer
Crime Analyst - Senior
Crime Prevention Specialist
Crime Scene Investigator
Crime Scene Investigator - Senior
Custody Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer - Senior
POLICE PERSONNEL
Administrative Assistant to the Police Chief
Animal Control Officer
Animal Control Officer - Senior
Civilian Custody Supervisor
Animal Control Officer
Animal Control Officer
Animal Control Officer - Senior
Community Services Officer
Civilian Investigator
Civilian Supervisor
Civilian Supervisor
Civilian Investigator
Civilian Investigator
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer
Community Services Officer
179
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 116,780 5,453 40,928 163,162
1.00 1.00 120,701 3,382 40,856 164,939
1.00 1.00 138,525 7,115 42,956 188,596
1.00 1.00 94,760 4,438 37,677 136,874
1.00 1.00 142,055 3,980 44,022 190,057
1.00 1.00 142,055 3,980 43,606 189,641
1.00 1.00 142,055 9,696 43,717 195,468
1.00 1.00 236,514 - 79,014 315,528
1.00 1.00 236,514 - 79,014 315,528
1.00 1.00 264,257 - 91,348 355,605
1.00 1.00 92,723 6,062 36,821 135,606
1.00 1.00 69,618 1,017 31,665 102,300
1.00 1.00 92,723 5,196 36,319 134,238
1.00 1.00 71,655 2,400 32,014 106,069
1.00 1.00 71,372 - 31,812 103,184
1.00 1.00 92,723 5,629 36,609 134,961
1.00 1.00 92,723 5,196 36,007 133,926
1.00 1.00 92,723 5,196 36,319 134,238
1.00 1.00 71,372 - 31,812 103,184
1.00 1.00 76,350 2,619 32,614 111,583
1.00 1.00 82,568 1,178 33,287 117,033
1.00 1.00 82,082 - 33,145 115,227
1.00 1.00 106,602 6,471 38,108 151,182
1.00 1.00 106,602 6,471 38,056 151,130
1.00 1.00 190,061 17,574 71,840 279,475
1.00 1.00 190,061 19,771 72,543 282,374
1.00 1.00 146,301 - 59,494 205,796
1.00 1.00 186,441 - 66,709 253,150
1.00 1.00 178,156 - 65,116 243,272
1.00 1.00 189,307 22,407 72,759 284,472
1.00 1.00 189,307 18,453 71,691 279,450
1.00 1.00 190,061 22,171 72,841 285,072
1.00 1.00 72,648 2,425 38,716 113,790
1.00 1.00 96,692 4,515 38,624 139,831
1.00 1.00 104,004 - 35,872 139,876
1.00 1.00 104,004 - 35,872 139,876
1.00 1.00 98,607 10,142 52,642 161,392
1.00 1.00 104,004 - 35,872 139,876
1.00 1.00 96,656 5,189 51,027 152,873
1.00 1.00 82,714 4,271 46,020 133,004
1.00 1.00 127,250 12,917 58,799 198,966
1.00 1.00 94,469 6,743 50,694 151,907
1.00 1.00 118,459 17,630 56,407 192,497
1.00 1.00 92,381 7,041 50,102 149,524
1.00 1.00 107,368 11,157 55,145 173,670
1.00 1.00 128,203 12,917 58,952 200,073
1.00 1.00 104,004 - 35,872 139,876
1.00 1.00 119,950 12,301 57,714 189,964
1.00 1.00 82,714 4,271 46,020 133,004
1.00 1.00 116,081 14,114 53,808 184,003
1.00 1.00 97,619 6,835 51,740 156,194
1.00 1.00 134,698 12,808 59,890 207,396
1.00 1.00 126,536 12,917 58,443 197,895
1.00 1.00 133,787 13,562 60,743 208,092
1.00 1.00 104,004 - 35,872 139,876
1.00 1.00 81,713 4,271 45,751 131,735
1.00 1.00 128,203 - 55,668 183,871
1.00 1.00 127,642 26,726 60,351 214,718
1.00 1.00 87,564 4,710 48,540 140,814
1.00 1.00 125,923 12,917 57,491 196,331
1.00 1.00 123,217 15,320 58,192 196,729
1.00 1.00 81,713 6,671 47,223 135,607
1.00 1.00 128,372 7,885 58,541 194,798
1.00 1.00 104,004 - 35,872 139,876
1.00 1.00 134,090 15,962 61,450 211,503
1.00 1.00 125,242 21,517 58,579 205,338
Police Assistant Chief
Police Lieutenant
Police Lieutenant
Police Lieutenant
Police Lieutenant
Police Lieutenant
Police Lieutenant
Police Lieutenant
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Dispatcher
Police Dispatcher - Senior
Police Dispatcher - Senior
Police Dispatcher
Police Dispatcher
Police Dispatcher
Police Dispatcher
Police Dispatcher
Police Dispatcher - Senior
Electronics Specialist (PD)
Emergency Services Coordinator
IT Analyst
Police Dispatcher
Police Dispatcher
Police Dispatcher
Police Dispatcher
Police Dispatcher
Fiscal Services/Facilities Manager (PD)
IT Coordinator (PD)
Police Assistant Chief
Police Chief
IT Coordinator (PD)
IT Coordinator (PD)
Police Lieutenant
Police Mechanic II
Police Mechanic - Senior
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
180
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 122,383 12,917 59,701 195,001
1.00 1.00 84,730 - 45,650 130,380
1.00 1.00 116,611 12,301 56,819 185,731
1.00 1.00 129,712 18,178 60,829 208,719
1.00 1.00 128,319 13,562 58,351 200,232
1.00 1.00 78,825 2,246 35,114 116,186
1.00 1.00 86,681 4,484 47,129 138,293
1.00 1.00 82,714 4,271 46,020 133,004
1.00 1.00 125,242 7,981 55,981 189,204
1.00 1.00 124,187 12,917 57,381 194,485
1.00 1.00 118,410 12,301 58,427 189,138
1.00 1.00 93,132 - 47,903 141,035
1.00 1.00 116,611 12,301 56,044 184,956
1.00 1.00 98,394 12,072 53,876 164,341
1.00 1.00 123,251 15,317 60,679 199,247
1.00 1.00 128,203 17,720 60,090 206,013
1.00 1.00 120,858 12,301 60,430 193,588
1.00 1.00 128,926 18,178 60,170 207,274
1.00 1.00 125,242 14,546 57,450 197,239
1.00 1.00 118,362 14,701 57,799 190,862
1.00 1.00 128,203 12,917 58,722 199,842
1.00 1.00 80,723 4,271 45,486 130,480
1.00 1.00 84,730 4,484 46,605 135,819
1.00 1.00 129,623 13,562 59,913 203,098
1.00 1.00 80,723 4,271 45,486 130,480
1.00 1.00 124,476 12,917 57,010 194,403
1.00 1.00 118,410 - 56,944 175,354
1.00 1.00 97,619 7,589 51,693 156,900
1.00 1.00 131,428 13,562 59,003 203,993
1.00 1.00 94,469 4,945 54,865 154,280
1.00 1.00 84,730 4,484 46,605 135,819
1.00 1.00 134,430 16,085 60,077 210,593
1.00 1.00 124,425 17,720 59,145 201,290
1.00 1.00 80,118 4,271 46,224 130,613
1.00 1.00 132,107 13,562 60,621 206,290
1.00 1.00 116,158 16,294 58,700 191,152
1.00 1.00 128,203 15,317 58,289 201,809
1.00 1.00 124,442 6,308 55,576 186,327
1.00 1.00 130,213 10,408 58,062 198,683
1.00 1.00 120,695 12,301 59,054 192,050
1.00 1.00 116,611 14,589 56,553 187,753
1.00 1.00 110,558 - 53,674 164,233
1.00 1.00 104,004 - 35,872 139,876
1.00 1.00 122,154 12,301 58,305 192,760
1.00 1.00 128,203 12,917 58,046 199,166
1.00 1.00 120,825 12,301 59,048 192,174
1.00 1.00 104,004 - 35,872 139,876
1.00 1.00 128,203 29,948 60,911 219,062
1.00 1.00 76,354 2,400 43,916 122,670
1.00 1.00 104,004 - 35,872 139,876
1.00 1.00 100,425 5,189 52,038 157,651
1.00 1.00 120,906 2,400 56,908 180,214
1.00 1.00 128,203 10,339 60,790 199,332
1.00 1.00 128,203 15,317 59,456 202,976
1.00 1.00 115,587 5,993 55,200 176,780
1.00 1.00 125,242 12,917 60,598 198,757
1.00 1.00 104,004 - 35,872 139,876
1.00 1.00 95,718 4,945 49,650 150,312
1.00 1.00 104,004 - 35,872 139,876
1.00 1.00 128,203 14,895 58,184 201,282
1.00 1.00 104,004 - 35,872 139,876
1.00 1.00 92,432 - 47,715 140,147
1.00 1.00 95,718 4,945 50,580 151,242
1.00 1.00 124,442 12,917 57,001 194,360
1.00 1.00 94,469 4,945 55,730 155,144
1.00 1.00 104,004 - 35,872 139,876
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
181
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 123,949 12,917 66,832 203,697
1.00 1.00 95,718 4,945 50,760 151,422
1.00 1.00 128,203 16,139 62,026 206,368
1.00 1.00 84,095 4,484 46,435 135,013
1.00 1.00 104,004 - 35,872 139,876
1.00 1.00 120,614 7,907 58,120 186,642
1.00 1.00 95,718 4,945 50,646 151,308
1.00 1.00 104,004 - 35,872 139,876
1.00 1.00 94,469 4,945 54,115 153,530
1.00 1.00 134,287 13,562 59,932 207,781
1.00 1.00 88,692 4,196 51,956 144,845
1.00 1.00 127,472 12,917 59,138 199,527
1.00 1.00 109,911 2,400 52,913 165,224
1.00 1.00 104,004 - 35,872 139,876
1.00 1.00 161,676 7,475 63,789 232,939
1.00 1.00 134,433 10,980 60,916 206,328
1.00 1.00 161,676 15,107 63,731 240,514
1.00 1.00 141,134 5,085 58,029 204,248
1.00 1.00 161,676 19,218 65,672 246,566
1.00 1.00 150,479 16,642 61,524 228,645
1.00 1.00 143,287 9,493 59,290 212,069
1.00 1.00 161,676 13,828 64,842 240,346
1.00 1.00 161,676 16,818 64,985 243,479
1.00 1.00 124,520 - 53,872 178,392
1.00 1.00 153,576 11,037 61,937 226,550
1.00 1.00 161,676 19,060 65,436 246,172
1.00 1.00 161,676 12,707 64,513 238,895
1.00 1.00 161,676 14,949 64,912 241,537
1.00 1.00 161,676 17,939 63,746 243,361
1.00 1.00 147,097 12,105 59,694 218,896
1.00 1.00 161,676 12,707 64,357 238,739
1.00 1.00 161,676 19,060 65,722 246,458
1.00 1.00 161,676 12,707 64,383 238,765
1.00 1.00 161,676 16,070 65,034 242,780
1.00 1.00 156,522 17,939 64,503 238,964
1.00 1.00 161,676 15,697 65,071 242,444
1.00 1.00 144,354 12,544 64,054 220,952
1.00 1.00 161,676 27,361 67,408 256,445
1.00 1.00 161,676 19,060 65,644 246,380
1.00 1.00 202,763 - 49,912 252,675
1.00 1.00 90,312 2,109 37,112 129,533
1.00 1.00 90,629 2,962 37,164 130,756
Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
4.45 3.45 271,084 - 14,096 285,180
1.70 1.70 129,125 - 6,715 135,840
1.70 1.70 72,510 - 3,771 76,281
2.22 2.22 194,678 - 10,123 204,801
0.44 0.00 - - - -
0.19 0.19 11,959 - 622 12,580
4.17 4.17 319,020 - 16,589 335,609
26,993,538 1,654,205 11,377,612 40,025,356
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Sergeant
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Police Officer
Community Services Officer - PT
Police Cadet
Police Dispatcher - PT
Reserve Police Officer
Police Officer, Contract
Community Services Officer - PT
Reserve Police Officer
Police Support Services Administrator
Rangemaster - Armorer
Station Officer
Police Sergeant
182
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 54,860,086 56,603,481 58,812,549 60,441,476 2.77%
70 - REGULAR SALARIES 23,051,191 23,653,711 26,189,247 26,993,539 3.07%
71 - SPECIAL PAYS 2,640,055 2,620,566 2,883,035 2,796,381 -3.01%
72 - BENEFITS 25,674,048 25,850,506 26,088,264 27,063,523 3.74%
73 - LUMP SUM PAYS - 388,000 - - 0.00%
74 - OTHER PAYS 3,494,791 4,090,698 3,652,003 3,588,034 -1.75%
MAINTENANCE & OPERATIONS 4,531,609 4,743,276 5,353,022 5,561,792 3.90%
81 - CONTRACT SERVICES 1,662,529 1,728,170 2,210,102 2,292,734 3.74%
82 - GRANT OPERATING 102 15,524 - - 0.00%
83 - UTILITIES 401,732 375,501 400,837 450,411 12.37%
84 - SUPPLIES & MATERIALS 662,914 646,440 575,022 581,022 1.04%
85 - MAINTENANCE & REPAIR 681,962 819,330 885,540 954,680 7.81%
86 - TRAVEL & TRAINING 237,410 300,395 336,111 333,231 -0.86%
87 - GENERAL EXPENSES 884,960 857,916 945,410 949,715 0.46%
INTERNAL SERVICE CHARGE 7,499,448 6,554,233 7,717,038 7,604,735 -1.46%
88 - INTERNAL SVC CHARGE 7,499,448 6,554,233 7,717,038 7,604,735 -1.46%
CAPITAL EXPENDITURES 6,620 4,902 7,695 7,695 0.00%
90 - CAPITAL EXPENDITURES 6,620 4,902 7,695 7,695 0.00%
Grand Total 66,897,763 67,905,891 71,890,304 73,615,698 2.40%
POLICE SUMMARY BY ACCOUNT TYPE
$5
4
.
9
M
$5
6
.
6
M
$0
.
0
M
$5
8
.
8
M
$6
0
.
4
M
SALARIES & BENEFITS MAINTENANCE &
OPERATIONS
INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 21 Actuals FY 22 Actuals FY23 Adopted FY24 Adopted
183
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
0103511 - EMERGENCY PREPAREDNESS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 108,007 110,442 111,605 120,701 8.15%
70 - REGULAR SALARIES Total 108,007 110,442 111,605 120,701 8.15%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC - 49 - - 0.00%
712011 - HOLIDAY PAY MISCELLANEOUS 4,977 5,027 5,061 5,061 0.00%
712012 - HOLIDAY PAY SAFETY - 50 - - 0.00%
712015 - LONGEVITY PAY MISC 3,227 3,291 3,283 3,382 3.02%
71 - SPECIAL PAYS Total 8,204 8,416 8,343 8,442 1.19%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 12,033 12,033 20,076 21,300 6.10%
722001 - PENSION EE NORMAL COST MISC 12,042 12,275 11,629 13,029 12.04%
723002 - PENSION ER NORMAL COST MISC 8,969 8,704 8,024 10,091 25.75%
724001 - PENSION EE CONTRIB MISC (14,312) (14,987) (14,509) (16,256) 12.04%
725001 - PENSION UAL REQUIRED MISC 25,803 25,621 25,648 25,648 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 9,693 10,098 8,123 8,123 0.00%
727003 - CELL PHONE STIPEND 963 963 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 1,584 1,672 1,724 1,646 -4.52%
727012 - LIFE INSURANCE 101 101 105 105 0.00%
727013 - EMP ASSISTANCE PROGRAM 19 19 20 20 0.00%
727016 - MEDICARE FRINGES 2,136 2,213 2,030 2,122 4.51%
727018 - PORAC RET MED TRUST 1,129 1,152 1,200 1,200 0.00%
727019 - SURVIVOR BENEFIT 63 58 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 2,018 2,079 2,723 2,414 -11.36%
728003 - COMPENSATED ABSENCES 3,754 3,754 3,906 4,225 8.15%
72 - BENEFITS Total 65,996 65,756 71,661 74,627 4.14%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 2,000 - - 0.00%
73 - LUMP SUM PAYS Total - 2,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 23,441 24,223 20,000 20,000 0.00%
74 - OTHER PAYS Total 23,441 24,223 20,000 20,000 0.00%
81 - CONTRACT SERVICES
811027 - SERVICES CITY PRINT CONTRACT - - 196 196 0.00%
81 - CONTRACT SERVICES Total - - 196 196 0.00%
82 - GRANT OPERATING
821005 - EMPG GRANT EXPENSES 102 15,524 - - 0.00%
POLICE SUMMARY BY ACCOUNT DETAIL
184
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
POLICE SUMMARY BY ACCOUNT DETAIL
82 - GRANT OPERATING Total 102 15,524 - - 0.00%
84 - SUPPLIES & MATERIALS
841013 - EOC EXPENSES 457 - - - 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 60 8,222 5,000 5,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 58,497 15,902 - - 0.00%
84 - SUPPLIES & MATERIALS Total 59,014 24,125 5,000 5,000 0.00%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT - - 375 375 0.00%
85 - MAINTENANCE & REPAIR Total - - 375 375 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 1,262 2,000 2,000 0.00%
861003 - TRAINING 723 633 500 500 0.00%
861005 - TRAINING CITY WIDE 3,903 940 5,514 5,514 0.00%
86 - TRAVEL & TRAINING Total 4,626 2,834 8,014 8,014 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 250 262 1,745 1,745 0.00%
871004 - PUBLICATIONS & DUES NOC 460 270 1,000 1,000 0.00%
87 - GENERAL EXPENSES Total 710 532 2,745 2,745 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 3,321 2,928 3,404 3,475 2.09%
881005 - IT ISF REPLACEMENT CHARGE 1,850 1,942 1,916 1,916 0.00%
881010 - WORKERS' COMP ISF MISC 8,904 5,410 4,478 5,481 22.39%
881012 - GENERAL LIABILITY INSURANCE 7,131 5,103 5,957 5,046 -15.29%
881013 - UNINSURED CLAIMS CHARGE 3,071 3,738 - - 0.00%
881014 - ANNUAL OPEB CHARGE 6,948 6,971 5,754 6,245 8.54%
88 - INTERNAL SVC CHARGE Total 31,225 26,093 21,509 22,163 3.04%
0103511 - EMERGENCY PREPAREDNESS Total 301,326 279,943 249,447 262,263 5.14%
0103522 - POLICE IT
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 653,740 732,067 750,407 809,199 7.83%
70 - REGULAR SALARIES Total 653,740 732,067 750,407 809,199 7.83%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 123 305 200 200 0.00%
712006 - BILINGUAL PAY 2,407 2,407 2,400 2,400 0.00%
712009 - SCHOLASTIC ACHIEVEMENT - 67 - - 0.00%
712010 - EDUCATION RETENTION 5,680 6,800 6,825 7,273 6.56%
712011 - HOLIDAY PAY MISCELLANEOUS 23,827 25,022 23,998 23,998 0.00%
712012 - HOLIDAY PAY SAFETY - 253 - - 0.00%
185
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
POLICE SUMMARY BY ACCOUNT DETAIL
712015 - LONGEVITY PAY MISC 18,842 21,785 21,708 22,679 4.47%
71 - SPECIAL PAYS Total 50,878 56,639 55,131 56,549 2.57%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 102,068 112,523 120,456 127,800 6.10%
722001 - PENSION EE NORMAL COST MISC 72,613 81,266 78,192 88,290 12.91%
723002 - PENSION ER NORMAL COST MISC 54,125 57,671 53,954 68,378 26.73%
724001 - PENSION EE CONTRIB MISC (86,742) (99,302) (97,553) (110,150) 12.91%
725001 - PENSION UAL REQUIRED MISC 179,177 177,909 172,451 172,451 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 67,314 70,122 54,618 54,618 0.00%
727003 - CELL PHONE STIPEND 5,215 5,777 5,760 5,760 0.00%
727004 - RHS $2.50 CONTRIBUTION 16,043 11,336 11,124 10,656 -4.21%
727012 - LIFE INSURANCE 577 628 630 630 0.00%
727013 - EMP ASSISTANCE PROGRAM 108 118 120 120 0.00%
727016 - MEDICARE FRINGES 10,733 12,536 13,389 14,139 5.60%
727018 - PORAC RET MED TRUST 6,603 7,192 7,200 7,200 0.00%
727019 - SURVIVOR BENEFIT 376 346 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 12,941 14,315 18,783 16,184 -13.84%
728003 - COMPENSATED ABSENCES 25,775 24,988 26,264 28,322 7.83%
72 - BENEFITS Total 466,927 477,425 465,390 484,397 4.08%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 12,000 - - 0.00%
73 - LUMP SUM PAYS Total - 12,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 15,482 38,609 30,900 30,900 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME 344 - 200 200 0.00%
74 - OTHER PAYS Total 15,825 38,609 31,100 31,100 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL 4,743 6,615 5,400 5,400 0.00%
811008 - SERVICES PROFESSIONAL 1,752 1,777 1,800 1,800 0.00%
811035 - COMPUTER CONSULTANTS 1,020 6,036 6,108 6,108 0.00%
81 - CONTRACT SERVICES Total 7,515 14,428 13,308 13,308 0.00%
83 - UTILITIES
831001 - TELECOMM DATALINES 208,180 157,448 193,167 200,000 3.54%
831002 - UTILITIES TELEPHONE 216 251 - - 0.00%
83 - UTILITIES Total 208,396 157,699 193,167 200,000 3.54%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 51 - - - 0.00%
841065 - COMPUTER SUPPLY MEMORY/HD 18,988 23,228 24,000 24,000 0.00%
84 - SUPPLIES & MATERIALS Total 19,039 23,228 24,000 24,000 0.00%
186
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
POLICE SUMMARY BY ACCOUNT DETAIL
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT 21,023 23,769 23,771 23,771 0.00%
851013 - PRINTER MAINT/SUPPLIES 25,922 37,448 38,150 38,150 0.00%
85 - MAINTENANCE & REPAIR Total 46,945 61,217 61,921 61,921 0.00%
86 - TRAVEL & TRAINING
861003 - TRAINING (499) 9,996 10,000 10,000 0.00%
86 - TRAVEL & TRAINING Total (499) 9,996 10,000 10,000 0.00%
87 - GENERAL EXPENSES
871017 - SOFTWARE LICENSE RENEWAL 448,452 390,271 400,906 405,210 1.07%
871018 - HARDWARE MONITOR/PRINTER 3,390 46,660 27,000 27,000 0.00%
871019 - NETWORK EQUIPMENT 35,923 37,295 37,996 37,996 0.00%
871020 - PC REPLACEMENT 129,442 148,014 188,270 188,271 0.00%
871021 - HARDWARE MAINTENANCE 19,611 15,449 15,457 15,457 0.00%
87 - GENERAL EXPENSES Total 636,818 637,690 669,629 673,934 0.64%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 12,726 14,318 17,261 17,689 2.48%
881005 - IT ISF REPLACEMENT CHARGE 11,097 11,655 11,494 11,494 0.00%
881010 - WORKERS' COMP ISF MISC 61,125 36,008 30,006 33,609 12.01%
881012 - GENERAL LIABILITY INSURANCE 48,957 33,962 40,666 31,049 -23.65%
881013 - UNINSURED CLAIMS CHARGE 21,083 24,879 - - 0.00%
881014 - ANNUAL OPEB CHARGE 47,347 47,503 38,644 41,871 8.35%
88 - INTERNAL SVC CHARGE Total 202,335 168,324 138,071 135,711 -1.71%
0103522 - POLICE IT Total 2,307,918 2,389,322 2,412,124 2,500,119 3.65%
01035351 - POLICE CHIEF
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 361,775 370,894 339,592 364,001 7.19%
711002 - SALARIES SAFETY 660,182 666,103 715,936 740,513 3.43%
70 - REGULAR SALARIES Total 1,021,958 1,036,997 1,055,528 1,104,515 4.64%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 151 273 267 267 0.00%
712006 - BILINGUAL PAY - - 2,400 2,400 0.00%
712007 - LONGEVITY PAY SAFETY 7,960 9,054 9,373 6,196 -33.89%
712009 - SCHOLASTIC ACHIEVEMENT 34,579 26,972 26,717 22,766 -14.79%
712010 - EDUCATION RETENTION 3,977 3,747 3,803 3,998 5.12%
712011 - HOLIDAY PAY MISCELLANEOUS (2,566) 3,339 3,362 3,362 0.00%
712012 - HOLIDAY PAY SAFETY 30,322 24,643 25,129 25,129 0.00%
712013 - PMA LEADERSHIP COMPENSATION 2,310 3,983 4,654 3,515 -24.48%
712015 - LONGEVITY PAY MISC 2,669 3,712 3,702 3,814 3.02%
71 - SPECIAL PAYS Total 79,403 75,724 79,407 71,447 -10.02%
187
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
POLICE SUMMARY BY ACCOUNT DETAIL
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 142,922 149,871 165,432 172,824 4.47%
722001 - PENSION EE NORMAL COST MISC 31,183 32,594 32,186 36,613 13.76%
722002 - PENSION EE NORMAL COST SAFETY 69,092 68,577 64,434 73,503 14.07%
723002 - PENSION ER NORMAL COST MISC 27,731 27,350 26,392 32,667 23.78%
723003 - PENSION ER NORMAL COST SAFETY 155,942 151,964 138,892 171,752 23.66%
724001 - PENSION EE CONTRIB MISC (41,706) (43,990) (44,147) (47,194) 6.90%
724002 - PENSION EE CONTRIB SAFETY (112,452) (111,574) (104,527) (114,188) 9.24%
725001 - PENSION UAL REQUIRED MISC 71,524 71,018 78,041 78,041 0.00%
725002 - PENSION UAL REQUIRED SAFETY 391,501 389,151 402,742 402,742 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 26,871 27,992 24,717 24,717 0.00%
725004 - PENSION UAL DISCRETIONARY SFTY 147,022 153,489 127,556 127,556 0.00%
727001 - CAR ALLOWANCE - - - 4,800 0.00%
727003 - CELL PHONE STIPEND 6,325 6,262 5,760 4,800 -16.67%
727004 - RHS $2.50 CONTRIBUTION 18,014 13,755 13,714 9,382 -31.59%
727012 - LIFE INSURANCE 820 822 840 840 0.00%
727013 - EMP ASSISTANCE PROGRAM 157 157 160 160 0.00%
727016 - MEDICARE FRINGES 17,547 18,705 18,817 19,280 2.46%
727017 - PARS DC 401A - 2,089 - - 0.00%
727018 - PORAC RET MED TRUST 2,957 2,450 3,600 3,600 0.00%
727019 - SURVIVOR BENEFIT 501 462 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 11,702 15,904 18,421 20,089 9.05%
728003 - COMPENSATED ABSENCES 35,454 36,198 36,943 38,658 4.64%
72 - BENEFITS Total 1,003,106 1,013,246 1,009,974 1,060,642 5.02%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 8,000 - - 0.00%
73 - LUMP SUM PAYS Total - 8,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 44,691 87,738 50,000 50,000 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME 6,867 39,302 21,934 21,934 0.00%
74 - OTHER PAYS Total 51,558 127,041 71,934 71,934 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 33,387 37,301 22,392 22,392 0.00%
81 - CONTRACT SERVICES Total 33,387 37,301 22,392 22,392 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 969 4,171 3,755 3,755 0.00%
861003 - TRAINING 13,161 9,774 17,000 17,000 0.00%
86 - TRAVEL & TRAINING Total 14,129 13,946 20,755 20,755 0.00%
87 - GENERAL EXPENSES
188
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
POLICE SUMMARY BY ACCOUNT DETAIL
871002 - ADVERT & PUB RELATIONS 24,033 30,594 30,000 30,000 0.00%
871004 - PUBLICATIONS & DUES NOC 1,055 620 2,270 2,270 0.00%
87 - GENERAL EXPENSES Total 25,088 31,214 32,270 32,270 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 16,968 18,874 22,804 23,375 2.50%
881005 - IT ISF REPLACEMENT CHARGE 14,796 15,540 15,325 15,325 0.00%
881010 - WORKERS' COMP ISF MISC 25,723 16,178 45,664 52,514 15.00%
881011 - WORKERS' COMP ISF SAFETY 57,856 35,983 20,123 22,245 10.54%
881012 - GENERAL LIABILITY INSURANCE 66,940 49,198 106,783 91,050 -14.73%
881013 - UNINSURED CLAIMS CHARGE 28,828 36,041 - - 0.00%
881014 - ANNUAL OPEB CHARGE 64,809 65,022 55,078 56,384 2.37%
881015 - OTHER INSURANCE ISF RATES - - 695 695 0.00%
88 - INTERNAL SVC CHARGE Total 275,920 236,836 266,472 261,587 -1.83%
01035351 - POLICE CHIEF Total 2,504,548 2,580,303 2,558,731 2,645,542 3.39%
01035352 - POLICE SUPPORT SERVICES
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 2,932,324 3,010,094 3,321,494 3,420,255 2.97%
711002 - SALARIES SAFETY 461,972 456,226 465,415 513,413 10.31%
711003 - SALARIES PART TIME 301,959 227,813 390,584 396,313 1.47%
70 - REGULAR SALARIES Total 3,696,254 3,694,132 4,177,492 4,329,981 3.65%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 35,770 34,966 33,877 33,877 0.00%
712004 - CERTIFICATION PAY 19,156 17,662 19,680 17,791 -9.60%
712006 - BILINGUAL PAY 12,201 18,754 16,800 19,200 14.29%
712007 - LONGEVITY PAY SAFETY 9,536 10,100 10,279 10,484 2.00%
712008 - MATRON PAY 16 - - - 0.00%
712009 - SCHOLASTIC ACHIEVEMENT 35,656 33,104 32,579 35,867 10.09%
712010 - EDUCATION RETENTION 38,260 39,427 41,241 40,064 -2.85%
712011 - HOLIDAY PAY MISCELLANEOUS 99,505 78,819 111,833 111,833 0.00%
712012 - HOLIDAY PAY SAFETY 26,440 35,433 44,720 44,720 0.00%
712013 - PMA LEADERSHIP COMPENSATION 4,599 4,554 4,654 5,980 28.48%
712015 - LONGEVITY PAY MISC 36,892 34,719 37,288 32,946 -11.64%
71 - SPECIAL PAYS Total 318,031 307,537 352,951 352,761 -0.05%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 793,995 791,618 925,908 981,012 5.95%
721002 - CAFETERIA ALLOWANCE PT 12,782 7,334 7,053 7,053 0.00%
722001 - PENSION EE NORMAL COST MISC 289,848 277,914 305,675 311,811 2.01%
722002 - PENSION EE NORMAL COST SAFETY 48,100 47,109 41,887 51,392 22.69%
723002 - PENSION ER NORMAL COST MISC 295,581 289,362 317,820 341,555 7.47%
723003 - PENSION ER NORMAL COST SAFETY 107,691 104,822 90,290 125,397 38.88%
723004 - RETIREMENT PART TIME/TEMP 3,521 2,442 14,647 14,862 1.47%
189
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
POLICE SUMMARY BY ACCOUNT DETAIL
724001 - PENSION EE CONTRIB MISC (415,676) (424,415) (482,570) (456,314) -5.44%
724002 - PENSION EE CONTRIB SAFETY (78,294) (76,649) (67,951) (83,369) 22.69%
725001 - PENSION UAL REQUIRED MISC 824,957 819,113 853,070 853,070 0.00%
725002 - PENSION UAL REQUIRED SAFETY 254,902 253,372 261,814 261,814 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 309,929 322,852 270,184 270,184 0.00%
725004 - PENSION UAL DISCRETIONARY SFTY 95,724 99,934 82,922 82,922 0.00%
727003 - CELL PHONE STIPEND 7,784 8,513 8,640 8,640 0.00%
727004 - RHS $2.50 CONTRIBUTION 45,756 49,965 47,255 52,426 10.94%
727012 - LIFE INSURANCE 4,485 4,535 4,830 4,830 0.00%
727013 - EMP ASSISTANCE PROGRAM 873 876 900 920 2.22%
727015 - UNEMPLOYMENT EXPENSE 6,168 156 - - 0.00%
727016 - MEDICARE FRINGES 71,392 71,424 78,382 79,489 1.41%
727018 - PORAC RET MED TRUST 48,270 48,928 50,400 50,400 0.00%
727019 - SURVIVOR BENEFIT 3,068 2,829 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 65,706 66,728 94,284 74,618 -20.86%
728003 - COMPENSATED ABSENCES 127,496 128,750 132,542 137,678 3.88%
72 - BENEFITS Total 2,924,060 2,897,512 3,037,981 3,170,388 4.36%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 84,000 - - 0.00%
73 - LUMP SUM PAYS Total - 84,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 377,325 399,298 370,000 370,000 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME 225,458 142,086 165,000 165,000 0.00%
713035 - OT GRANT REIMBURSED (447,466) (412,466) - - 0.00%
74 - OTHER PAYS Total 155,318 128,918 535,000 535,000 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL 3,779 3,240 4,682 4,682 0.00%
811008 - SERVICES PROFESSIONAL 244,270 279,430 284,469 369,351 29.84%
811012 - SERVICES JANITORIAL 147,502 130,007 175,000 175,000 0.00%
811027 - SERVICES CITY PRINT CONTRACT 8,685 14,370 15,220 15,220 0.00%
841060 - OTHER AGENCY FEES 77,645 69,300 82,007 82,007 0.00%
81 - CONTRACT SERVICES Total 481,882 496,346 561,378 646,260 15.12%
83 - UTILITIES
831001 - TELECOMM DATALINES 2,434 22 - - 0.00%
831002 - UTILITIES TELEPHONE 22,789 29,694 33,858 33,858 0.00%
831003 - UTILITIES NATURAL GAS 5,382 6,945 6,500 7,640 17.54%
831004 - UTILITIES ELECTRICITY 157,312 175,305 160,000 201,601 26.00%
831005 - UTILITIES WATER 5,418 5,836 7,312 7,312 0.00%
83 - UTILITIES Total 193,336 217,802 207,670 250,411 20.58%
84 - SUPPLIES & MATERIALS
190
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
POLICE SUMMARY BY ACCOUNT DETAIL
841007 - SUPPLIES OFFICE NOC 50,728 52,059 66,215 66,215 0.00%
841010 - SUPPLIES COPY MACHINE 9,422 11,991 13,000 13,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 55,428 52,843 47,980 47,980 0.00%
841022 - PHOTO EXPENSE 263 70 - - 0.00%
841023 - SHOOTING RANGE SUPPLIES 58,244 68,763 62,800 68,800 9.55%
841044 - TOOLS INSTRUMENTS ETC 334 1,545 - - 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 67,324 52,474 75,166 75,166 0.00%
84 - SUPPLIES & MATERIALS Total 241,742 239,745 265,161 271,161 2.26%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 9,870 18,014 13,000 13,000 0.00%
851010 - MAINT & REPAIR EQUIPMENT 34,519 35,417 54,751 54,751 0.00%
851013 - PRINTER MAINT/SUPPLIES 142 - - - 0.00%
851016 - MAINT & REPAIR BUILDING 116,718 139,984 189,228 189,372 0.08%
851037 - MAINT & REPAIR NOC - - 1,477 1,477 0.00%
851066 - SEWER USE FEE/PROP TAX 13,343 13,500 13,186 14,000 6.17%
851072 - SEWER FEES: FIXED + USE 515 513 333 515 54.65%
85 - MAINTENANCE & REPAIR Total 175,107 207,427 271,976 273,116 0.42%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 328 1,568 2,814 2,814 0.00%
861003 - TRAINING 22,033 34,284 27,843 27,843 0.00%
861004 - TRAINING POST 106,692 143,331 136,991 136,991 0.00%
861009 - PEER SUPPORT PROGRAM 4,649 9,251 15,000 15,000 0.00%
86 - TRAVEL & TRAINING Total 133,701 188,433 182,648 182,648 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 19,772 17,055 35,000 35,000 0.00%
871004 - PUBLICATIONS & DUES NOC 6,287 10,564 12,033 12,033 0.00%
871006 - UNIFORM EXPENSE 191,161 154,190 186,473 186,473 0.00%
87 - GENERAL EXPENSES Total 217,220 181,808 233,506 233,506 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 107,363 115,962 140,928 144,536 2.56%
881005 - IT ISF REPLACEMENT CHARGE 93,625 98,326 96,967 96,967 0.00%
881010 - WORKERS' COMP ISF MISC 265,397 162,056 189,064 216,202 14.35%
881011 - WORKERS' COMP ISF SAFETY 36,954 23,473 20,123 27,806 38.18%
881012 - GENERAL LIABILITY INSURANCE 242,162 174,986 293,275 224,481 -23.46%
881013 - UNINSURED CLAIMS CHARGE 104,287 128,189 - - 0.00%
881014 - ANNUAL OPEB CHARGE 237,796 238,578 191,827 205,972 7.37%
881015 - OTHER INSURANCE ISF RATES - - 1,871 1,871 0.00%
88 - INTERNAL SVC CHARGE Total 1,087,584 941,571 934,054 917,835 -1.74%
90 - CAPITAL EXPENDITURES
911006 - FITNESS EQUIPMENT 5,222 4,902 5,000 5,000 0.00%
191
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
POLICE SUMMARY BY ACCOUNT DETAIL
911024 - EQUIPMENT N.O.C.1,398 - 2,695 2,695 0.00%
90 - CAPITAL EXPENDITURES Total 6,620 4,902 7,695 7,695 0.00%
01035352 - POLICE SUPPORT SERVICES Total 9,630,854 9,590,134 10,767,511 11,170,762 3.75%
01035353 - PATROL
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,005,300 1,108,075 818,180 881,449 7.73%
711002 - SALARIES SAFETY 9,321,479 9,470,343 10,814,366 11,058,329 2.26%
711003 - SALARIES PART TIME 35,792 13,599 305,257 319,020 4.51%
70 - REGULAR SALARIES Total 10,362,571 10,592,017 11,937,803 12,258,799 2.69%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 12,993 13,230 11,215 11,215 0.00%
712006 - BILINGUAL PAY 38,710 33,997 33,600 33,600 0.00%
712007 - LONGEVITY PAY SAFETY 37,956 35,207 37,170 33,025 -11.15%
712008 - MATRON PAY 6,903 6,336 6,500 6,500 0.00%
712009 - SCHOLASTIC ACHIEVEMENT 484,262 503,835 496,339 459,018 -7.52%
712010 - EDUCATION RETENTION 11,619 12,579 8,331 13,299 59.64%
712011 - HOLIDAY PAY MISCELLANEOUS 32,208 34,289 37,610 37,610 0.00%
712012 - HOLIDAY PAY SAFETY 398,702 383,540 493,413 493,413 0.00%
712013 - PMA LEADERSHIP COMPENSATION 6,595 6,032 6,470 18,989 193.48%
712015 - LONGEVITY PAY MISC 3,386 4,576 5,044 7,156 41.87%
712016 - MOTOR OFFICER PAY - 77 - 15,082 0.00%
712018 - CANINE PAY 33,456 34,170 34,976 36,000 2.93%
712019 - SAFETY CERTIFICATION PAY 198,855 184,064 226,182 185,629 -17.93%
71 - SPECIAL PAYS Total 1,265,646 1,251,934 1,396,849 1,350,536 -3.32%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 1,880,381 1,857,710 2,070,240 2,216,412 7.06%
721002 - CAFETERIA ALLOWANCE PT 1,094 473 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 73,916 83,244 60,445 75,384 24.72%
722002 - PENSION EE NORMAL COST SAFETY 1,034,676 1,065,553 1,114,585 1,176,206 5.53%
723002 - PENSION ER NORMAL COST MISC 104,001 108,638 74,143 91,426 23.31%
723003 - PENSION ER NORMAL COST SAFETY 2,103,438 2,089,617 2,097,987 2,438,450 16.23%
723004 - RETIREMENT PART TIME/TEMP 1,346 546 11,447 11,963 4.51%
724001 - PENSION EE CONTRIB MISC (130,892) (146,408) (106,363) (117,281) 10.26%
724002 - PENSION EE CONTRIB SAFETY (1,448,726) (1,465,938) (1,498,487) (1,631,573) 8.88%
725001 - PENSION UAL REQUIRED MISC 174,477 173,242 188,025 188,025 0.00%
725002 - PENSION UAL REQUIRED SAFETY 5,887,765 5,852,415 6,083,508 6,083,508 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 65,549 68,284 59,551 59,551 0.00%
725004 - PENSION UAL DISCRETIONARY SFTY 2,211,046 2,308,322 1,926,763 1,926,763 0.00%
727003 - CELL PHONE STIPEND 17,589 15,867 17,280 15,360 -11.11%
727004 - RHS $2.50 CONTRIBUTION 127,131 110,989 104,976 98,154 -6.50%
727012 - LIFE INSURANCE 10,360 10,313 10,815 10,920 0.97%
727013 - EMP ASSISTANCE PROGRAM 1,958 1,972 2,060 2,080 0.97%
192
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
POLICE SUMMARY BY ACCOUNT DETAIL
727015 - UNEMPLOYMENT EXPENSE 8,846 25,919 - - 0.00%
727016 - MEDICARE FRINGES 201,303 207,806 222,627 221,631 -0.45%
727018 - PORAC RET MED TRUST 97,323 99,319 102,000 103,200 1.18%
727019 - SURVIVOR BENEFIT 6,449 5,427 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 191,795 202,168 273,519 234,065 -14.42%
728003 - COMPENSATED ABSENCES 387,459 404,097 407,139 417,892 2.64%
72 - BENEFITS Total 13,008,284 13,079,576 13,222,261 13,622,138 3.02%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 168,000 - - 0.00%
73 - LUMP SUM PAYS Total - 168,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 242,967 155,373 200,000 200,000 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME 1,331,012 1,614,390 1,300,000 1,300,000 0.00%
713008 - CALL BACK PAY 389 221 - - 0.00%
74 - OTHER PAYS Total 1,574,368 1,769,983 1,500,000 1,500,000 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 112,354 240,692 364,643 364,643 0.00%
811025 - CONTRACT SERVICES HELICOPTER 496,772 275,098 569,750 569,750 0.00%
81 - CONTRACT SERVICES Total 609,125 515,789 934,393 934,393 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 5,551 19,726 13,291 13,291 0.00%
841020 - PRISIONER CUSTODY EXPENSE 33,324 50,960 42,500 42,500 0.00%
841024 - S.W.A.T. SUPPLIES 89,734 45,155 51,623 51,623 0.00%
841025 - CANINE SUPPLIES 35,250 34,874 12,590 12,590 0.00%
841071 - HOMELESS ASSISTANCE 40 - - - 0.00%
84 - SUPPLIES & MATERIALS Total 163,899 150,716 120,004 120,004 0.00%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT 538 1,135 2,000 2,000 0.00%
85 - MAINTENANCE & REPAIR Total 538 1,135 2,000 2,000 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 119 148 2,209 2,209 0.00%
861003 - TRAINING 40,578 35,201 50,425 50,425 0.00%
861007 - STANDRDS FOR TRNING & CORRTN 1,737 3,826 6,613 6,613 0.00%
86 - TRAVEL & TRAINING Total 42,434 39,176 59,247 59,247 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS - 247 200 200 0.00%
871004 - PUBLICATIONS & DUES NOC 703 1,300 815 815 0.00%
87 - GENERAL EXPENSES Total 703 1,547 1,015 1,015 0.00%
193
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
POLICE SUMMARY BY ACCOUNT DETAIL
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 225,181 247,060 299,959 307,658 2.57%
881005 - IT ISF REPLACEMENT CHARGE 196,400 210,113 206,884 206,884 0.00%
881010 - WORKERS' COMP ISF MISC 60,989 38,269 560,137 633,089 13.02%
881011 - WORKERS' COMP ISF SAFETY 857,855 544,041 498,898 551,498 10.54%
881012 - GENERAL LIABILITY INSURANCE 735,927 549,220 1,048,981 839,159 -20.00%
881013 - UNINSURED CLAIMS CHARGE 316,929 402,340 - - 0.00%
881014 - ANNUAL OPEB CHARGE 726,687 729,078 602,027 614,216 2.02%
881015 - OTHER INSURANCE ISF RATES - - 22,725 22,725 0.00%
88 - INTERNAL SVC CHARGE Total 3,119,968 2,720,121 3,239,610 3,175,229 -1.99%
01035353 - PATROL Total 30,147,536 30,289,993 32,413,181 33,023,360 1.88%
01035354 - TRAFFIC
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 664,589 699,865 731,874 814,571 11.30%
711002 - SALARIES SAFETY 1,602,683 1,687,214 1,692,124 1,758,123 3.90%
711003 - SALARIES PART TIME 182,599 151,565 325,644 271,084 -16.75%
70 - REGULAR SALARIES Total 2,449,871 2,538,644 2,749,642 2,843,778 3.42%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 661 995 4,127 4,127 0.00%
712004 - CERTIFICATION PAY 431 1,443 1,454 1,454 0.00%
712006 - BILINGUAL PAY 4,892 5,357 4,800 4,800 0.00%
712007 - LONGEVITY PAY SAFETY 11,566 9,302 10,472 7,848 -25.05%
712009 - SCHOLASTIC ACHIEVEMENT 64,814 57,912 59,068 54,201 -8.24%
712010 - EDUCATION RETENTION 9,135 8,715 8,797 9,215 4.75%
712011 - HOLIDAY PAY MISCELLANEOUS 22,133 19,842 22,943 22,943 0.00%
712012 - HOLIDAY PAY SAFETY 72,028 75,318 81,554 81,554 0.00%
712013 - PMA LEADERSHIP COMPENSATION 4,599 4,258 4,654 2,990 -35.76%
712015 - LONGEVITY PAY MISC 9,881 9,989 10,114 9,081 -10.22%
712016 - MOTOR OFFICER PAY 83,766 86,426 91,642 71,288 -22.21%
712019 - SAFETY CERTIFICATION PAY 60,340 38,208 30,644 31,871 4.00%
71 - SPECIAL PAYS Total 344,247 317,765 330,269 301,372 -8.75%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 419,221 421,191 461,748 511,200 10.71%
721002 - CAFETERIA ALLOWANCE PT 5,180 7,822 7,800 7,800 0.00%
722001 - PENSION EE NORMAL COST MISC 77,427 75,950 86,154 73,394 -14.81%
722002 - PENSION EE NORMAL COST SAFETY 173,325 184,497 161,832 187,219 15.69%
723002 - PENSION ER NORMAL COST MISC 82,449 77,251 91,364 82,556 -9.64%
723003 - PENSION ER NORMAL COST SAFETY 369,512 378,844 328,272 424,074 29.18%
723004 - RETIREMENT PART TIME/TEMP 63 3 12,212 10,166 -16.75%
724001 - PENSION EE CONTRIB MISC (114,236) (113,749) (137,477) (109,645) -20.24%
724002 - PENSION EE CONTRIB SAFETY (257,977) (267,949) (234,783) (268,016) 14.15%
194
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
POLICE SUMMARY BY ACCOUNT DETAIL
725001 - PENSION UAL REQUIRED MISC 233,451 231,799 243,028 243,028 0.00%
725002 - PENSION UAL REQUIRED SAFETY 983,056 977,155 951,886 951,886 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 87,704 91,362 76,971 76,971 0.00%
725004 - PENSION UAL DISCRETIONARY SFTY 369,169 385,410 301,481 301,481 0.00%
727003 - CELL PHONE STIPEND 10,443 11,274 11,520 10,560 -8.33%
727004 - RHS $2.50 CONTRIBUTION 27,875 39,127 24,784 47,654 92.28%
727012 - LIFE INSURANCE 2,332 2,470 2,415 2,520 4.35%
727013 - EMP ASSISTANCE PROGRAM 439 464 460 480 4.35%
727016 - MEDICARE FRINGES 50,298 51,809 51,225 51,574 0.68%
727018 - PORAC RET MED TRUST 23,347 24,562 24,000 25,200 5.00%
727019 - SURVIVOR BENEFIT 1,565 1,443 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 44,898 48,121 72,241 51,454 -28.77%
728003 - COMPENSATED ABSENCES 83,068 84,834 84,840 90,044 6.13%
72 - BENEFITS Total 2,672,610 2,713,689 2,621,972 2,771,599 5.71%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 40,000 - - 0.00%
73 - LUMP SUM PAYS Total - 40,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 68,552 133,289 80,000 80,000 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME 511,987 522,735 500,000 500,000 0.00%
713008 - CALL BACK PAY - 77 - - 0.00%
74 - OTHER PAYS Total 580,539 656,101 580,000 580,000 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 239,955 330,658 298,794 360,456 20.64%
811047 - ANIMAL SHELTER CONTRACTS 118,669 133,070 161,386 97,186 -39.78%
81 - CONTRACT SERVICES Total 358,624 463,728 460,180 457,642 -0.55%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 33,721 27,214 39,800 39,800 0.00%
841070 - ANIMAL SHELTER SUPPLIES 20,565 26,591 25,000 25,000 0.00%
84 - SUPPLIES & MATERIALS Total 54,286 53,805 64,800 64,800 0.00%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT 3,024 2,217 5,000 5,000 0.00%
85 - MAINTENANCE & REPAIR Total 3,024 2,217 5,000 5,000 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 385 2,209 2,209 0.00%
861003 - TRAINING 2,964 5,785 10,175 10,175 0.00%
86 - TRAVEL & TRAINING Total 2,964 6,171 12,384 12,384 0.00%
87 - GENERAL EXPENSES
195
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
POLICE SUMMARY BY ACCOUNT DETAIL
871004 - PUBLICATIONS & DUES NOC 239 1,580 1,100 1,100 0.00%
87 - GENERAL EXPENSES Total 239 1,580 1,100 1,100 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 60,341 63,181 76,711 78,668 2.55%
881005 - IT ISF REPLACEMENT CHARGE 52,620 53,320 52,583 52,583 0.00%
881010 - WORKERS' COMP ISF MISC 46,169 35,107 133,090 150,411 13.01%
881011 - WORKERS' COMP ISF SAFETY 150,823 87,140 70,430 77,856 10.54%
881012 - GENERAL LIABILITY INSURANCE 157,776 115,300 298,342 250,474 -16.04%
881013 - UNINSURED CLAIMS CHARGE 67,947 84,465 - - 0.00%
881014 - ANNUAL OPEB CHARGE 143,821 144,294 125,350 131,732 5.09%
881015 - OTHER INSURANCE ISF RATES - - 13,449 13,449 0.00%
88 - INTERNAL SVC CHARGE Total 679,497 582,807 769,955 755,173 -1.92%
01035354 - TRAFFIC Total 7,145,900 7,376,507 7,595,302 7,792,848 2.60%
01035355 - DETECTIVES
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 859,552 902,643 858,641 918,909 7.02%
711002 - SALARIES SAFETY 3,739,187 3,867,339 4,322,931 4,426,359 2.39%
711003 - SALARIES PART TIME 11,594 25,011 64,595 11,959 -81.49%
70 - REGULAR SALARIES Total 4,610,333 4,794,994 5,246,167 5,357,227 2.12%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 989 1,467 461 461 0.00%
712006 - BILINGUAL PAY 14,980 16,761 16,800 14,400 -14.29%
712007 - LONGEVITY PAY SAFETY 21,314 21,588 22,756 19,651 -13.65%
712009 - SCHOLASTIC ACHIEVEMENT 178,046 195,403 218,408 213,291 -2.34%
712010 - EDUCATION RETENTION 13,631 13,616 13,991 14,464 3.38%
712011 - HOLIDAY PAY MISCELLANEOUS 7,085 10,186 8,034 8,034 0.00%
712012 - HOLIDAY PAY SAFETY 184,579 184,563 211,601 211,601 0.00%
712013 - PMA LEADERSHIP COMPENSATION 8,226 7,272 7,585 12,484 64.58%
712015 - LONGEVITY PAY MISC 20,636 18,233 18,254 19,716 8.01%
712019 - SAFETY CERTIFICATION PAY 110,421 121,647 127,983 126,852 -0.88%
71 - SPECIAL PAYS Total 559,908 590,737 645,875 640,955 -0.76%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 743,095 770,066 885,756 917,112 3.54%
722001 - PENSION EE NORMAL COST MISC 92,263 94,026 91,583 104,112 13.68%
722002 - PENSION EE NORMAL COST SAFETY 398,885 417,364 405,459 444,563 9.64%
723002 - PENSION ER NORMAL COST MISC 74,047 73,942 70,794 88,553 25.09%
723003 - PENSION ER NORMAL COST SAFETY 852,364 866,978 824,265 1,021,269 23.90%
723004 - RETIREMENT PART TIME/TEMP - - 522 448 -14.02%
724001 - PENSION EE CONTRIB MISC (114,532) (121,524) (121,262) (135,459) 11.71%
724002 - PENSION EE CONTRIB SAFETY (591,709) (614,922) (590,659) (658,140) 11.42%
725001 - PENSION UAL REQUIRED MISC 198,894 197,486 214,362 214,362 0.00%
196
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
POLICE SUMMARY BY ACCOUNT DETAIL
725002 - PENSION UAL REQUIRED SAFETY 2,326,854 2,312,884 2,390,113 2,390,113 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 74,722 77,839 67,893 67,893 0.00%
725004 - PENSION UAL DISCRETIONARY SFTY 873,809 912,252 756,994 756,994 0.00%
727003 - CELL PHONE STIPEND 30,796 32,251 33,600 32,640 -2.86%
727004 - RHS $2.50 CONTRIBUTION 67,257 65,134 64,142 75,146 17.16%
727012 - LIFE INSURANCE 4,208 4,280 4,740 4,515 -4.75%
727013 - EMP ASSISTANCE PROGRAM 789 802 880 860 -2.27%
727016 - MEDICARE FRINGES 88,165 95,558 98,028 97,554 -0.48%
727018 - PORAC RET MED TRUST 38,611 39,915 43,200 42,000 -2.78%
727019 - SURVIVOR BENEFIT 2,630 2,367 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 80,984 87,356 121,253 102,175 -15.73%
728003 - COMPENSATED ABSENCES 172,402 171,308 181,355 187,084 3.16%
72 - BENEFITS Total 5,414,533 5,485,362 5,543,017 5,753,793 3.80%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 70,000 - - 0.00%
73 - LUMP SUM PAYS Total - 70,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 36,728 50,148 30,000 30,000 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME 592,246 865,261 600,000 600,000 0.00%
713008 - CALL BACK PAY 420 - - - 0.00%
74 - OTHER PAYS Total 629,393 915,409 630,000 630,000 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL 25,538 25,405 28,163 28,163 0.00%
811008 - SERVICES PROFESSIONAL 45,146 52,928 53,092 53,092 0.00%
81 - CONTRACT SERVICES Total 70,684 78,332 81,255 81,255 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 25,771 23,298 15,562 15,562 0.00%
841022 - PHOTO EXPENSE 3,500 1,472 3,500 3,500 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 3,007 6,612 7,500 7,500 0.00%
84 - SUPPLIES & MATERIALS Total 32,278 31,383 26,562 26,562 0.00%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT 716 - 1,500 1,500 0.00%
85 - MAINTENANCE & REPAIR Total 716 - 1,500 1,500 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 5,421 3,753 4,783 4,783 0.00%
861003 - TRAINING 33,580 34,318 35,400 35,400 0.00%
86 - TRAVEL & TRAINING Total 39,000 38,071 40,183 40,183 0.00%
87 - GENERAL EXPENSES
197
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
POLICE SUMMARY BY ACCOUNT DETAIL
871004 - PUBLICATIONS & DUES NOC 4,183 3,545 4,030 4,030 0.00%
87 - GENERAL EXPENSES Total 4,183 3,545 4,030 4,030 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 92,537 97,958 122,755 125,865 2.53%
881005 - IT ISF REPLACEMENT CHARGE 80,696 81,951 83,577 83,577 0.00%
881010 - WORKERS' COMP ISF MISC 69,389 41,421 235,103 277,030 17.83%
881011 - WORKERS' COMP ISF SAFETY 339,456 205,437 169,184 183,518 8.47%
881012 - GENERAL LIABILITY INSURANCE 327,456 232,831 437,213 360,609 -17.52%
881013 - UNINSURED CLAIMS CHARGE 141,020 170,564 - - 0.00%
881014 - ANNUAL OPEB CHARGE 316,800 317,843 268,130 274,762 2.47%
881015 - OTHER INSURANCE ISF RATES - - 9,739 9,739 0.00%
88 - INTERNAL SVC CHARGE Total 1,367,355 1,148,006 1,325,700 1,315,100 -0.80%
01035355 - DETECTIVES Total 12,728,382 13,155,839 13,544,288 13,850,604 2.26%
01035356 - FLEET MAINTENANCE
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 148,458 154,418 160,603 169,340 5.44%
70 - REGULAR SALARIES Total 148,458 154,418 160,603 169,340 5.44%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 120 294 - - 0.00%
712004 - CERTIFICATION PAY 50 50 50 25 -50.00%
712006 - BILINGUAL PAY 2,407 2,407 2,400 2,400 0.00%
712009 - SCHOLASTIC ACHIEVEMENT - 13 - - 0.00%
712010 - EDUCATION RETENTION 1,293 1,305 1,315 1,354 3.02%
712011 - HOLIDAY PAY MISCELLANEOUS 6,853 4,600 7,379 7,379 0.00%
712012 - HOLIDAY PAY SAFETY - 70 - - 0.00%
712015 - LONGEVITY PAY MISC 3,016 3,076 3,068 3,160 3.02%
71 - SPECIAL PAYS Total 13,739 11,815 14,211 14,319 0.76%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 40,072 40,196 40,152 42,600 6.10%
722001 - PENSION EE NORMAL COST MISC 14,190 14,492 13,944 16,531 18.55%
723002 - PENSION ER NORMAL COST MISC 14,167 13,956 13,270 16,418 23.72%
724001 - PENSION EE CONTRIB MISC (20,005) (21,061) (20,878) (23,166) 10.96%
725001 - PENSION UAL REQUIRED MISC 36,034 35,780 36,908 36,908 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 13,538 14,102 11,690 11,690 0.00%
727003 - CELL PHONE STIPEND 963 1,182 1,920 1,920 0.00%
727004 - RHS $2.50 CONTRIBUTION 2,460 2,508 2,400 7,872 228.00%
727012 - LIFE INSURANCE 208 209 210 210 0.00%
727013 - EMP ASSISTANCE PROGRAM 39 39 40 40 0.00%
727016 - MEDICARE FRINGES 2,657 2,792 2,975 3,202 7.61%
727018 - PORAC RET MED TRUST 2,397 2,397 2,400 2,400 0.00%
727019 - SURVIVOR BENEFIT 125 115 - - 0.00%
198
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
POLICE SUMMARY BY ACCOUNT DETAIL
727020 - DEFERRED COMP CITY CONTRIB 2,950 3,040 4,434 3,387 -23.61%
728003 - COMPENSATED ABSENCES 5,169 5,278 5,621 5,927 5.44%
72 - BENEFITS Total 114,964 115,025 115,086 125,938 9.43%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 4,000 - - 0.00%
73 - LUMP SUM PAYS Total - 4,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 16,882 17,302 20,000 20,000 0.00%
713008 - CALL BACK PAY - 647 - - 0.00%
74 - OTHER PAYS Total 16,882 17,948 20,000 20,000 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 101,313 122,245 137,000 137,288 0.21%
81 - CONTRACT SERVICES Total 101,313 122,245 137,000 137,288 0.21%
84 - SUPPLIES & MATERIALS
841001 - STEP UP PRGM (PD)307 321 - - 0.00%
841011 - SUPPLIES AUTO PARTS EXPENSE 81,055 110,490 59,995 59,995 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 10,721 12,628 9,000 9,000 0.00%
841044 - TOOLS INSTRUMENTS ETC 573 - 500 500 0.00%
84 - SUPPLIES & MATERIALS Total 92,656 123,439 69,495 69,495 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 326,992 446,563 382,000 450,000 17.80%
851008 - AUTO EXTERIOR MAINT 69,652 78,591 87,768 87,768 0.00%
851009 - COLLISION CONTINGNCY FUND 58,989 22,123 72,000 72,000 0.00%
851010 - MAINT & REPAIR EQUIPMENT - 56 1,000 1,000 0.00%
85 - MAINTENANCE & REPAIR Total 455,632 547,333 542,768 610,768 12.53%
87 - GENERAL EXPENSES
871004 - PUBLICATIONS & DUES NOC - - 1,115 1,115 0.00%
87 - GENERAL EXPENSES Total - - 1,115 1,115 0.00%
88 - INTERNAL SVC CHARGE
881002 - NON CAPITAL EQUIPMENT 141,445 141,445 179,945 179,945 0.00%
881003 - VEHICLE REPLACE ISF 550,500 550,500 800,000 800,000 0.00%
881004 - IT ISF OPERATING CHARGE 4,242 5,206 6,175 6,318 2.31%
881005 - IT ISF REPLACEMENT CHARGE 3,699 3,885 3,831 3,831 0.00%
881010 - WORKERS' COMP ISF MISC 12,259 7,606 7,129 8,433 18.29%
881012 - GENERAL LIABILITY INSURANCE 9,819 7,174 16,202 14,333 -11.53%
881013 - UNINSURED CLAIMS CHARGE 4,228 5,255 - - 0.00%
881014 - ANNUAL OPEB CHARGE 9,373 9,404 8,259 8,951 8.38%
881015 - OTHER INSURANCE ISF RATES - - 126 126 0.00%
199
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
POLICE SUMMARY BY ACCOUNT DETAIL
88 - INTERNAL SVC CHARGE Total 735,565 730,475 1,021,667 1,021,937 0.03%
01035356 - FLEET MAINTENANCE Total 1,679,209 1,826,699 2,081,945 2,170,200 4.24%
11035 - OTS POLICE DEPT
72 - BENEFITS
727016 - MEDICARE FRINGES 3,569 2,915 924 - -100.00%
72 - BENEFITS Total 3,569 2,915 924 - -100.00%
74 - OTHER PAYS
713002 - OVERTIME SAFTY & 1/2 TIME 242,203 201,066 63,969 - -100.00%
74 - OTHER PAYS Total 242,203 201,066 63,969 - -100.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 1,054 1,768 2,880 - -100.00%
86 - TRAVEL & TRAINING Total 1,054 1,768 2,880 - -100.00%
11035 - OTS POLICE DEPT Total 246,826 205,750 67,773 - -100.00%
11135 - SLESF GRANT POLICE DEPT
74 - OTHER PAYS
715004 - SALARY REIMBURSEMENT 205,263 211,400 200,000 200,000 0.00%
74 - OTHER PAYS Total 205,263 211,400 200,000 200,000 0.00%
11135 - SLESF GRANT POLICE DEPT Total 205,263 211,400 200,000 200,000 0.00%
Grand Total 66,897,763 67,905,891 71,890,304 73,615,698 2.40%
200
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
1050061 - FEDERAL DEPT OF JUSTICE 22,894 176,954 65,000 65,000 0.00%
1050062 - FED/DOJ ENFORCEMNT 222,547 - - - 0.00%
1050063 - FED/TREASURY DEPT 127,980 5,791 - - 0.00%
Grand Total 373,421 182,745 65,000 65,000 0.00%
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 178,254 - - - 0.00%
74 - OTHER PAYS 178,254 - - - 0.00%
713002 - OVERTIME SAFTY & 1/2 TIME 178,254 - - - 0.00%
MAINTENANCE & OPERATIONS 22,894 18,053 65,000 65,000 0.00%
81 - CONTRACT SERVICES 18,162 3,467 - - 0.00%
811004 - EQUIPMENT RENTAL 18,162 3,467 - - 0.00%
84 - SUPPLIES & MATERIALS 4,732 4,287 50,000 50,000 0.00%
841001 - STEP UP PRGM (PD)4,732 4,287 10,000 10,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC - - 40,000 40,000 0.00%
86 - TRAVEL & TRAINING - 10,300 15,000 15,000 0.00%
861003 - TRAINING - 10,300 15,000 15,000 0.00%
CAPITAL EXPENDITURES 172,273 164,691 - - 0.00%
90 - CAPITAL EXPENDITURES 172,273 164,691 - - 0.00%
911024 - EQUIPMENT N.O.C.172,273 164,691 - - 0.00%
Grand Total 373,421 182,745 65,000 65,000 0.00%
ASSET FORFEITURE FUND
ASSET FORFEITURE SUMMARY BY ACCOUNT TYPE
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FY 21 ACTUALS
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FY 23 ADOPTED
FY 24 ADOPTED
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203
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
01080005 - PUBLIC WORKS ADMIN 1,997,295$ 2,036,830$ 2,126,665$ 2,394,769$ 12.61%
0108011 - WQ/CONSERVATION/ENVIRONMENTAL 1,209,569$ 1,172,444$ 1,221,339$ 1,290,527$ 5.66%
0108012 - TRAFFIC & TRANSPORTATION 3,284,285$ 3,057,046$ 3,377,121$ 3,752,164$ 11.11%
0108031 - PARKS 8,751,245$ 9,253,185$ 8,939,213$ 9,461,950$ 5.85%
0108032 - TREES 2,280,457$ 2,367,089$ 2,361,967$ 2,430,592$ 2.91%
0108041 - FACILITY MAINTENANCE 3,387,142$ 3,362,630$ 3,768,165$ 3,964,613$ 5.21%
0108051 - REFUSE 6,002,466$ 7,517,302$ 9,811,234$ 10,133,208$ 3.28%
0108061 - STREETS/ASPHALT 5,925,057$ 5,977,240$ 7,047,277$ 7,331,328$ 4.03%
01080801 - ENGINEERING SERVICES 4,407,480$ 4,613,790$ 5,181,810$ 5,295,192$ 2.19%
01080807 - MOD ADMIN 792,038$ 629,793$ 563,131$ 540,143$ -4.08%
10080802 - TIDELANDS MANAGEMENT 367,325$ 356,414$ 455,147$ 455,147$ 0.00%
7529031 - EQUIPMENT MAINTENANCE 2,040,127$ 2,089,244$ 2,108,019$ 2,401,589$ 13.93%
7529032 - EQUIPMENT PURCHASING 2,915,738$ 4,329,587$ 1,455,384$ 3,557,009$ 144.40%
Grand Total 43,360,223$ 46,762,596$ 48,416,471$ 53,008,231$ 9.48%
PUBLIC WORKS DEPARTMENT
$46.6 M,
15.9%
$247.3 M,
84.1%
% of General Fund Budget
Public Works Department Other General Fund Departments
$8,730,724
$3,477,228
$2,641,067
$2,393,833
$2,091,426
$1,650,000
$951,490
$850,763
$718,674
$586,572
RESID REFUSE COLLECTION
ROLLING EQUIPMENT
SERVICES CONTRACT
CONTRACT SERVICES PARK/FACILTY
CONTRACT SERVICES MEDIANS
UTILITIES WATER
SERVICES JANITORIAL
BEACH TRASHCAN COLLECTION
SERVICES PROFESSIONAL
MAINT & REPAIR BUILDING
Top Non-Personnel Budgeted Items - FY 24
204
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
FY 22 FY 23 FY 24
Full-Time 92.00 94.00 96.00
Part-Time (FTE)11.43 14.05 13.30
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 83,449 - 43,877 127,326
1.00 1.00 98,310 - 36,998 135,307
1.00 1.00 164,939 - 45,630 210,569
1.00 1.00 197,791 - 49,995 247,786
1.00 1.00 197,791 - 47,621 245,412
1.00 1.00 197,791 - 46,580 244,371
1.00 1.00 197,234 - 49,356 246,590
1.00 1.00 118,303 - 37,089 155,391
1.00 1.00 145,135 - 41,809 186,944
1.00 1.00 136,546 - 39,267 175,813
1.00 1.00 136,871 - 39,306 176,176
1.00 1.00 145,135 - 42,147 187,282
1.00 1.00 145,135 1,020 41,999 188,154
1.00 1.00 113,425 - 36,506 149,932
1.00 1.00 145,135 1,020 43,196 189,351
1.00 1.00 145,135 - 42,824 187,959
1.00 1.00 178,854 - 44,319 223,173
1.00 1.00 167,741 - 45,991 213,732
1.00 1.00 167,741 - 44,872 212,613
1.00 1.00 167,741 - 45,783 213,524
1.00 1.00 167,741 - 44,872 212,613
1.00 1.00 167,741 1,020 45,791 214,552
1.00 1.00 169,402 - 46,215 215,617
1.00 1.00 89,699 220 33,992 123,911
1.00 1.00 137,830 - 41,795 179,625
1.00 1.00 61,665 - 30,326 91,991
1.00 1.00 208,029 - 60,697 268,726
1.00 1.00 243,958 - 57,037 300,994
1.00 1.00 90,883 - 37,088 127,970
1.00 1.00 100,178 275 37,557 138,011
1.00 1.00 138,306 - 41,513 179,819
1.00 1.00 78,427 - 34,768 113,195
1.00 1.00 90,834 1,595 36,410 128,838
1.00 1.00 90,834 275 36,038 127,147
1.00 1.00 90,834 1,885 34,268 126,987
0.00 1.00 86,508 - 33,293 119,801
1.00 1.00 100,178 - 36,266 136,444
1.00 1.00 79,609 465 35,014 115,087
1.00 1.00 79,896 520 33,432 113,848
1.00 1.00 81,463 220 35,708 117,391
1.00 1.00 85,554 220 35,885 121,659
1.00 1.00 78,609 520 41,684 120,813
1.00 1.00 85,554 220 36,067 121,841
1.00 1.00 85,554 220 35,741 121,515
1.00 1.00 80,383 220 34,905 115,508
1.00 1.00 85,554 570 36,214 122,338
1.00 1.00 85,554 220 34,083 119,857
1.00 1.00 62,442 - 31,460 93,902
1.00 1.00 89,699 - 36,503 126,202
1.00 1.00 89,699 220 35,033 124,952
1.00 1.00 54,244 - 29,440 83,684
1.00 1.00 62,966 - 30,482 93,448
1.00 1.00 50,005 - 28,934 78,939
1.00 1.00 63,024 - 30,489 93,513
0.00 1.00 57,635 - 29,845 87,480
0.00 1.00 73,833 - 33,425 107,259
0.00 1.00 68,317 - 37,862 106,179
0.00 1.00 51,789 - 35,147 86,936
5.00 1.00 52,493 - 29,231 81,724
Civil Engineer - Associate
Civil Engineer - Associate
Civil Engineer - Principal
Equipment Operator I
Equipment Operator II
Equipment Operator II
Equipment Operator II
Equipment Operator II
Equipment Operator II
Maintenance Worker I
Maintenance Worker I
Maintenance Worker I
Maintenance Worker I
Maintenance Worker I
Equipment Operator II
Equipment Operator II
Facilities Maintenance Technician
Facilities Maintenance Technician
Maintenance Worker I
Facilities Maintenance Technician
Civil Engineer - Senior
Civil Engineer - Senior
Department Assistant
Deputy Public Works Director/City Engineer
Engineer - Associate
Deputy Public Works Director - Municipal Operations
E & I Specialist
E & I Specialist
PUBLIC WORKS PERSONNEL
Administrative Assistant
Assistant City Engineer
Civil Engineer - Associate
Civil Engineer - Senior
Administrative Assistant
Administrative Manager
Assistant City Engineer
Assistant City Engineer
City Traffic Engineer
Civil Engineer - Associate
Civil Engineer - Associate
Civil Engineer - Associate
Civil Engineer - Associate
Civil Engineer - Associate
Civil Engineer - Associate
Equipment Mechanic II
Equipment Mechanic II
Equipment Mechanic II
Equipment Mechanic - Senior
Equipment Operator I
Civil Engineer - Senior
Civil Engineer - Senior
Civil Engineer - Senior
Concrete Finisher
Construction Inspection Supervisor
Equipment Mechanic II
Equipment Mechanic I
Equipment Operator I
Maintenance Worker I
Maintenance Worker I
Maintenance Worker II
205
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 70,318 - 31,359 101,677
1.00 1.00 77,556 165 32,538 110,258
1.00 1.00 53,551 - 29,357 82,909
1.00 1.00 60,593 - 30,198 90,792
1.00 1.00 60,765 - 30,219 90,983
1.00 1.00 106,468 - 36,717 143,184
1.00 1.00 136,825 - 40,894 177,719
1.00 1.00 107,194 - 35,762 142,956
1.00 1.00 99,088 - 35,816 134,904
0.00 1.00 53,302 - 29,328 82,629
1.00 1.00 105,721 1,740 37,509 144,971
1.00 1.00 105,721 - 37,597 143,318
1.00 1.00 100,178 275 36,289 136,742
1.00 1.00 100,178 330 37,862 138,370
1.00 1.00 100,178 330 37,784 138,292
1.00 1.00 100,178 440 38,261 138,879
1.00 1.00 100,178 520 38,736 139,434
1.00 1.00 95,319 520 37,583 133,422
1.00 1.00 73,693 - 33,103 106,796
1.00 1.00 260,957 - 67,675 328,631
1.00 1.00 163,908 - 44,961 208,869
1.00 1.00 104,201 - 38,014 142,215
1.00 1.00 116,336 1,800 38,047 156,183
1.00 1.00 124,278 - 40,593 164,871
1.00 1.00 116,336 - 39,333 155,669
1.00 1.00 125,071 - 40,610 165,681
1.00 1.00 98,310 - 36,608 134,917
1.00 1.00 166,595 - 67,698 234,293
1.00 1.00 166,595 1,800 44,048 212,442
1.00 1.00 166,595 - 44,683 211,277
1.00 1.00 99,355 220 35,886 135,461
1.00 1.00 93,936 410 34,214 128,560
1.00 1.00 113,867 - 37,600 151,467
1.00 1.00 115,916 1,595 39,118 156,630
1.00 1.00 94,073 220 37,097 131,390
1.00 1.00 115,916 220 40,029 156,166
1.00 1.00 121,365 - 40,479 161,845
Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.50 1.50 125,171 - 8,749 133,921
1.90 1.90 245,168 - 12,749 257,917
1.00 1.00 40,166 - 2,089 42,255
0.75 0.00 - - - -
1.85 1.85 83,783 - 4,357 88,140
1.00 1.00 45,285 - 2,355 47,640
0.80 0.80 33,545 - 2,948 36,493
5.25 5.25 220,137 - 11,447 231,584
11,630,991 21,510 3,777,969 15,430,470
Management Assistant
Public Works Inspector I
Public Works Inspector - Senior
Superintendent
Management Analyst - Senior
Management Analyst - Senior
Maintenance Worker II
Maintenance Worker II
Maintenance Worker II
Crew Chief
Maintenance Worker II
Maintenance Worker II
Management Analyst - Senior
Crew Chief
Crew Chief
Crew Chief
Public Works Finance/Administrative Manager
Office Assistant
Permit Technician II
Crew Chief
Crew Chief
Crew Chief
Permit Technician II
Public Works Director
Superintendent
Supervisor
Supervisor
Supervisor
Supervisor
Public Works Inspector II
Public Works Inspector II
Public Works Inspector - Senior
Records Specialist
Superintendent
Office Assistant
Public Works Technical Aide
Public Works Technical Aide
Maintenance Aide PT
Maintenance Aide PT
Supervisor
Supervisor
Code Enforcement Officer I
Engineer, Associate - PT
Intern
Water Conservation Coordinator
206
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 15,563,029 15,661,376 17,683,511 18,915,155 6.96%
70 - REGULAR SALARIES 9,291,533 9,471,629 10,779,128 11,547,544 7.13%
71 - SPECIAL PAYS 24,742 24,109 25,785 25,055 -2.83%
72 - BENEFITS 5,839,558 5,534,375 6,469,857 6,933,814 7.17%
73 - LUMP SUM PAYS - 170,000 - - 0.00%
74 - OTHER PAYS 407,195 461,264 408,741 408,741 0.00%
MAINTENANCE & OPERATIONS 21,170,823 22,857,310 24,928,309 25,700,201 3.10%
81 - CONTRACT SERVICES 11,443,108 10,652,722 11,012,535 11,052,672 0.36%
82 - GRANT OPERATING - 26,000 - - 0.00%
83 - UTILITIES 1,831,094 1,981,645 1,952,550 2,121,625 8.66%
84 - SUPPLIES & MATERIALS 1,286,710 1,491,896 1,260,345 1,302,895 3.38%
85 - MAINTENANCE & REPAIR 6,501,069 8,540,033 10,581,558 11,086,687 4.77%
86 - TRAVEL & TRAINING 17,443 34,006 40,525 42,275 4.32%
87 - GENERAL EXPENSES 91,399 131,009 80,796 94,046 16.40%
INTERNAL SERVICE CHARGE 3,452,250 3,466,962 3,660,439 4,132,038 12.88%
88 - INTERNAL SVC CHARGE 3,452,250 3,466,962 3,660,439 4,132,038 12.88%
CAPITAL EXPENDITURES 3,174,121 4,776,947 2,144,212 4,260,837 98.71%
90 - CAPITAL EXPENDITURES 3,174,121 4,776,947 2,144,212 4,260,837 98.71%
Grand Total 43,360,223 46,762,596 48,416,471 53,008,231 9.48%
PUBLIC WORKS SUMMARY BY ACCOUNT TYPE
$1
5
.
6
M
$2
1
.
2
M
$1
5
.
7
M
$2
2
.
9
M
$4
.
8
M
$1
7
.
7
M
$2
4
.
9
M
$1
8
.
9
M
$2
5
.
7
M
$4
.
3
M
SALARIES & BENEFITS MAINTENANCE &
OPERATIONS
INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 21 Actuals FY 22 Actuals FY23 Adopted FY24 Adopted
207
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
01080005 - PUBLIC WORKS ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 980,095 1,022,792 1,080,014 1,117,116 3.44%
711003 - SALARIES PART TIME 50,021 47,439 81,408 93,468 14.81%
70 - REGULAR SALARIES Total 1,030,116 1,070,230 1,161,421 1,210,584 4.23%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 842 842 840 1,740 107.14%
712006 - BILINGUAL PAY 1,790 1,256 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 2,632 2,098 2,640 3,540 34.09%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 178,642 176,361 202,392 225,120 11.23%
722001 - PENSION EE NORMAL COST MISC 92,011 92,273 96,702 107,575 11.24%
723002 - PENSION ER NORMAL COST MISC 90,036 86,351 87,728 110,400 25.84%
723004 - RETIREMENT PART TIME/TEMP 5 1,297 3,053 1,506 -50.66%
724001 - PENSION EE CONTRIB MISC (134,821) (134,560) (140,402) (135,571) -3.44%
725001 - PENSION UAL REQUIRED MISC 193,670 192,299 248,197 248,197 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 72,759 75,794 78,609 78,609 0.00%
727001 - CAR ALLOWANCE 4,813 4,813 4,800 4,800 0.00%
727003 - CELL PHONE STIPEND 1,815 1,926 1,920 1,920 0.00%
727004 - RHS $2.50 CONTRIBUTION 18,932 15,596 13,218 20,722 56.77%
727012 - LIFE INSURANCE 914 914 945 1,050 11.11%
727013 - EMP ASSISTANCE PROGRAM 171 171 180 200 11.11%
727016 - MEDICARE FRINGES 15,973 16,754 19,787 20,940 5.83%
727017 - PARS DC 401A - 2,098 - - 0.00%
727019 - SURVIVOR BENEFIT 689 520 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - 5,000 - 5,219 0.00%
728003 - COMPENSATED ABSENCES 34,609 36,331 37,800 40,965 8.37%
72 - BENEFITS Total 570,218 573,939 654,930 731,652 11.71%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 18,000 - - 0.00%
73 - LUMP SUM PAYS Total - 18,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 11 92 0 0 0.00%
74 - OTHER PAYS Total 11 92 0 0 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 43,919 57,585 39,000 69,500 78.21%
811015 - SERVCES OTHER PRINT VENDOR 4,849 2,180 5,000 5,000 0.00%
811027 - SERVICES CITY PRINT CONTRACT 1,994 1,343 2,000 2,500 25.00%
841060 - OTHER AGENCY FEES 36,451 34,563 42,681 61,095 43.14%
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
208
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
81 - CONTRACT SERVICES Total 87,214 95,671 88,681 138,095 55.72%
82 - GRANT OPERATING
821004 - GRANT EXPENSES - 26,000 - - 0.00%
82 - GRANT OPERATING Total - 26,000 - - 0.00%
83 - UTILITIES
831002 - UTILITIES TELEPHONE - - - 1,200 0.00%
831003 - UTILITIES NATURAL GAS - - - 5,411 0.00%
831004 - UTILITIES ELECTRICITY - - - 35,156 0.00%
83 - UTILITIES Total - - - 41,767 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 5,667 2,571 6,250 9,150 46.40%
841015 - SPECIAL DEPT SUPPLIES NOC 149 2,269 3,600 5,100 41.67%
841046 - SPECIAL DEPT EXPENSE NOC 100,711 5,711 - - 0.00%
84 - SUPPLIES & MATERIALS Total 106,526 10,550 9,850 14,250 44.67%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH - - - 600 0.00%
851013 - PRINTER MAINT/SUPPLIES 1,096 983 1,000 1,000 0.00%
851016 - MAINT & REPAIR BUILDING - - - 900 0.00%
85 - MAINTENANCE & REPAIR Total 1,096 983 1,000 2,500 150.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 149 4,759 5,000 5,900 18.00%
861003 - TRAINING 1,976 2,760 2,000 2,750 37.50%
86 - TRAVEL & TRAINING Total 2,125 7,519 7,000 8,650 23.57%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 4,707 3,460 3,500 6,500 85.71%
871004 - PUBLICATIONS & DUES NOC (3,014) 438 800 1,197 49.63%
871006 - UNIFORM EXPENSE - 313 - - 0.00%
871017 - SOFTWARE LICENSE RENEWAL 699 699 720 720 0.00%
87 - GENERAL EXPENSES Total 2,391 4,909 5,020 8,417 67.67%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 71,498 80,303 72,806 79,459 9.14%
881005 - IT ISF REPLACEMENT CHARGE 12,684 14,969 12,876 12,876 0.00%
881010 - WORKERS' COMP ISF MISC 16,239 17,184 17,270 17,604 1.93%
881012 - GENERAL LIABILITY INSURANCE 27,106 26,267 31,104 58,630 88.50%
881013 - UNINSURED CLAIMS CHARGE 11,673 32,841 830 789 -4.90%
881014 - ANNUAL OPEB CHARGE 54,617 54,797 56,236 59,356 5.55%
88 - INTERNAL SVC CHARGE Total 193,817 226,361 191,122 228,714 19.67%
209
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT - 99 - - 0.00%
911004 - COMPUTER EQUIPMENT 47 377 3,000 3,800 26.67%
911039 - OFFICE FURNITURE/FIXTURES 1,101 - 2,000 2,800 40.00%
90 - CAPITAL EXPENDITURES Total 1,149 476 5,000 6,600 32.00%
01080005 - PUBLIC WORKS ADMIN Total 1,997,295 2,036,830 2,126,665 2,394,769 12.61%
0108011 - WQ/CONSERVATION/ENVIRONMENTAL
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 434,699 442,176 449,239 488,558 8.75%
711003 - SALARIES PART TIME - 8,335 - - 0.00%
70 - REGULAR SALARIES Total 434,699 450,511 449,239 488,558 8.75%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 66,219 60,265 67,464 67,536 0.11%
722001 - PENSION EE NORMAL COST MISC 45,131 45,920 46,811 51,208 9.39%
723002 - PENSION ER NORMAL COST MISC 33,633 32,560 32,300 39,659 22.78%
723004 - RETIREMENT PART TIME/TEMP - 313 - - 0.00%
724001 - PENSION EE CONTRIB MISC (56,495) (57,483) (58,401) (56,515) -3.23%
725001 - PENSION UAL REQUIRED MISC 96,753 96,068 103,239 103,239 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 36,349 37,865 32,698 32,698 0.00%
727003 - CELL PHONE STIPEND 2,888 2,889 2,880 2,880 0.00%
727004 - RHS $2.50 CONTRIBUTION 4,155 4,276 4,124 3,968 -3.78%
727012 - LIFE INSURANCE 315 315 315 315 0.00%
727013 - EMP ASSISTANCE PROGRAM 59 59 60 60 0.00%
727016 - MEDICARE FRINGES 6,477 6,881 7,492 8,105 8.18%
727019 - SURVIVOR BENEFIT 188 173 - - 0.00%
728003 - COMPENSATED ABSENCES 15,167 15,310 15,723 17,100 8.75%
72 - BENEFITS Total 250,840 245,409 254,706 270,252 6.10%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 6,000 - - 0.00%
73 - LUMP SUM PAYS Total - 6,000 - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 60,693 28,794 30,000 30,000 0.00%
811010 - NPDES ADMINISTRATION 198,341 194,538 219,000 219,000 0.00%
811011 - TMDL ADMINISTRATION 166,150 154,240 190,000 190,000 0.00%
81 - CONTRACT SERVICES Total 425,185 377,571 439,000 439,000 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 19 20 - - 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 214 447 1,000 1,000 0.00%
84 - SUPPLIES & MATERIALS Total 233 468 1,000 1,000 0.00%
210
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 505 653 600 700 16.67%
85 - MAINTENANCE & REPAIR Total 505 653 600 700 16.67%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - - 750 750 0.00%
861003 - TRAINING - - 750 750 0.00%
86 - TRAVEL & TRAINING Total - - 1,500 1,500 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC - 28 600 600 0.00%
871004 - PUBLICATIONS & DUES NOC - 275 500 500 0.00%
87 - GENERAL EXPENSES Total - 303 1,100 1,100 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 4,500 4,000 4,000 4,862 21.55%
881003 - VEHICLE REPLACE ISF 1,789 2,356 3,065 2,723 -11.15%
881004 - IT ISF OPERATING CHARGE 29,790 20,364 18,731 20,588 9.91%
881005 - IT ISF REPLACEMENT CHARGE 4,757 4,177 3,593 3,593 0.00%
881010 - WORKERS' COMP ISF MISC 8,474 7,385 6,222 5,860 -5.81%
881012 - GENERAL LIABILITY INSURANCE 14,144 11,289 14,790 24,768 67.47%
881013 - UNINSURED CLAIMS CHARGE 6,091 14,114 337 305 -9.49%
881014 - ANNUAL OPEB CHARGE 27,754 27,845 23,392 25,653 9.67%
881015 - OTHER INSURANCE ISF RATES - - 63 63 0.00%
88 - INTERNAL SVC CHARGE Total 97,299 91,530 74,193 88,417 19.17%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT 256 - - - 0.00%
911039 - OFFICE FURNITURE/FIXTURES 551 - - - 0.00%
90 - CAPITAL EXPENDITURES Total 807 - - - 0.00%
0108011 - WQ/CONSERVATION/ENVIRONMENTAL Total 1,209,569 1,172,444 1,221,339 1,290,527 5.66%
0108012 - TRAFFIC & TRANSPORTATION
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,424,243 1,371,090 1,418,071 1,648,127 16.22%
711003 - SALARIES PART TIME 9,371 12,718 41,273 45,285 9.72%
70 - REGULAR SALARIES Total 1,433,614 1,383,808 1,459,344 1,693,412 16.04%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 4,091 4,091 4,080 3,060 -25.00%
71 - SPECIAL PAYS Total 4,091 4,091 4,080 3,060 -25.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 236,578 234,666 224,880 247,632 10.12%
722001 - PENSION EE NORMAL COST MISC 139,245 142,034 137,596 156,404 13.67%
211
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
723002 - PENSION ER NORMAL COST MISC 119,362 110,336 108,711 149,610 37.62%
723004 - RETIREMENT PART TIME/TEMP 351 477 1,548 1,698 9.72%
724001 - PENSION EE CONTRIB MISC (191,287) (194,588) (184,349) (190,328) 3.24%
725001 - PENSION UAL REQUIRED MISC 301,328 299,195 325,886 325,886 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 113,205 117,927 103,214 103,214 0.00%
727003 - CELL PHONE STIPEND 4,393 4,393 4,380 3,840 -12.33%
727004 - RHS $2.50 CONTRIBUTION 16,892 21,838 22,458 14,104 -37.20%
727012 - LIFE INSURANCE 1,127 1,062 1,050 1,155 10.00%
727013 - EMP ASSISTANCE PROGRAM 211 199 200 220 10.00%
727016 - MEDICARE FRINGES 22,605 22,183 24,480 28,245 15.38%
727019 - SURVIVOR BENEFIT 689 577 - - 0.00%
728003 - COMPENSATED ABSENCES 47,341 51,865 49,632 57,684 16.22%
72 - BENEFITS Total 812,039 812,165 819,687 899,365 9.72%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 22,000 - - 0.00%
73 - LUMP SUM PAYS Total - 22,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 7,988 14,791 7,297 7,297 0.00%
74 - OTHER PAYS Total 7,988 14,791 7,297 7,297 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 73,831 83,558 227,494 239,388 5.23%
811015 - SERVCES OTHER PRINT VENDOR 4,879 2,822 5,000 5,000 0.00%
811027 - SERVICES CITY PRINT CONTRACT - - 1,000 1,000 0.00%
81 - CONTRACT SERVICES Total 78,710 86,380 233,494 245,388 5.09%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 2,436 2,034 3,500 3,500 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 363 38 3,000 3,000 0.00%
84 - SUPPLIES & MATERIALS Total 2,799 2,072 6,500 6,500 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC - - - - 0.00%
851007 - AUTOMOTIVE FUEL/WASH 2,154 2,872 2,500 3,000 20.00%
851010 - MAINT & REPAIR EQUIPMENT 599,588 318,437 540,566 540,566 0.00%
851014 - MAINT & REPAIR DAMAGE 35,729 38,582 50,000 50,000 0.00%
85 - MAINTENANCE & REPAIR Total 637,471 359,891 593,066 593,566 0.08%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 10 429 500 500 0.00%
861003 - TRAINING 508 449 1,125 1,125 0.00%
86 - TRAVEL & TRAINING Total 518 878 1,625 1,625 0.00%
212
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 11 21 200 200 0.00%
871004 - PUBLICATIONS & DUES NOC 3,317 5,677 3,900 3,900 0.00%
871006 - UNIFORM EXPENSE - 185 - - 0.00%
871017 - SOFTWARE LICENSE RENEWAL 698 - - - 0.00%
87 - GENERAL EXPENSES Total 4,026 5,883 4,100 4,100 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 5,500 38,000 9,000 10,940 21.55%
881003 - VEHICLE REPLACE ISF 4,407 31,285 9,160 8,246 -9.97%
881004 - IT ISF OPERATING CHARGE 98,309 79,506 66,995 73,802 10.16%
881005 - IT ISF REPLACEMENT CHARGE 17,441 16,709 13,175 13,175 0.00%
881010 - WORKERS' COMP ISF MISC 26,350 25,018 22,585 20,764 -8.06%
881012 - GENERAL LIABILITY INSURANCE 43,983 38,244 47,885 77,982 62.85%
881013 - UNINSURED CLAIMS CHARGE 18,941 47,815 1,163 993 -14.57%
881014 - ANNUAL OPEB CHARGE 87,547 87,835 73,839 87,822 18.94%
881015 - OTHER INSURANCE ISF RATES - - 126 126 0.00%
88 - INTERNAL SVC CHARGE Total 302,478 364,412 243,929 293,852 20.47%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT - - 1,500 1,500 0.00%
911039 - OFFICE FURNITURE/FIXTURES 551 676 2,500 2,500 0.00%
90 - CAPITAL EXPENDITURES Total 551 676 4,000 4,000 0.00%
0108012 - TRAFFIC & TRANSPORTATION Total 3,284,285 3,057,046 3,377,121 3,752,164 11.11%
0108031 - PARKS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 746,796 682,958 671,096 832,422 24.04%
711003 - SALARIES PART TIME - - - 33,545 0.00%
70 - REGULAR SALARIES Total 746,796 682,958 671,096 865,967 29.04%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 1,510 1,295 1,320 1,320 0.00%
71 - SPECIAL PAYS Total 1,510 1,295 1,320 1,320 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 188,344 182,559 157,416 202,608 28.71%
722001 - PENSION EE NORMAL COST MISC 74,327 63,903 63,739 80,065 25.61%
723002 - PENSION ER NORMAL COST MISC 60,334 54,894 52,073 75,159 44.33%
723004 - RETIREMENT PART TIME/TEMP - - - 1,258 0.00%
724001 - PENSION EE CONTRIB MISC (97,424) (88,754) (87,243) (96,543) 10.66%
725001 - PENSION UAL REQUIRED MISC 162,159 161,012 154,224 154,224 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 60,921 63,462 48,846 48,846 0.00%
727003 - CELL PHONE STIPEND 5,634 5,036 5,760 5,760 0.00%
727004 - RHS $2.50 CONTRIBUTION 8,953 9,342 9,166 15,380 67.79%
213
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
727012 - LIFE INSURANCE 910 894 735 945 28.57%
727013 - EMP ASSISTANCE PROGRAM 173 169 140 180 28.57%
727016 - MEDICARE FRINGES 10,684 11,233 12,033 15,597 29.62%
727019 - SURVIVOR BENEFIT 501 462 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 1,881 1,426 1,500 1,500 -0.01%
728003 - COMPENSATED ABSENCES 27,069 26,765 23,488 29,135 24.04%
72 - BENEFITS Total 504,466 492,402 441,877 534,114 20.87%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 16,000 - - 0.00%
73 - LUMP SUM PAYS Total - 16,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 16,801 27,736 36,050 36,050 0.00%
713008 - CALL BACK PAY - 326 1,500 1,500 0.00%
715002 - CATASTROPHIC LEAVE 1,151 - - - 0.00%
74 - OTHER PAYS Total 17,951 28,062 37,550 37,550 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL 5,200 4,800 5,000 5,000 0.00%
811008 - SERVICES PROFESSIONAL 15,618 8,575 10,000 10,000 0.00%
811017 - SERVICES CONTRACT 70,349 143,652 120,861 120,861 0.00%
811018 - CONTRACT SERVICES MEDIANS 1,916,715 2,049,857 2,042,824 2,091,426 2.38%
811020 - CONTRACT SERVICES PARK/FACILTY 2,386,060 2,352,152 2,304,053 2,393,833 3.90%
811026 - CONTRACT SERVICES CIVIC CENTER 223,568 242,352 241,445 241,445 0.00%
811027 - SERVICES CITY PRINT CONTRACT - 94 454 454 0.00%
851030 - TURF RENOVATION 202,804 197,636 185,000 190,100 2.76%
81 - CONTRACT SERVICES Total 4,820,314 4,999,120 4,909,638 5,053,119 2.92%
83 - UTILITIES
831001 - TELECOMM DATALINES 912 570 1,200 1,200 0.00%
831004 - UTILITIES ELECTRICITY 49,433 58,397 65,000 67,157 3.32%
831005 - UTILITIES WATER 1,330,821 1,379,531 1,400,000 1,450,000 3.57%
83 - UTILITIES Total 1,381,166 1,438,498 1,466,200 1,518,357 3.56%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 955 81 1,000 1,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 8,014 3,990 5,000 5,000 0.00%
841029 - SAFETY EQUIPMENT 1,939 1,223 2,500 2,500 0.00%
841037 - SIGN INSTALLATION MATRLS - 1,179 - - 0.00%
841038 - INSCTCDES/HRBCDES/FNGCDES 391 164 - - 0.00%
841039 - PLANT MATERIALS 24,234 26,009 30,000 30,000 0.00%
841041 - SOIL AMENDMENTS 11,444 27,028 17,500 17,500 0.00%
841044 - TOOLS INSTRUMENTS ETC 4,910 2,859 3,500 3,500 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 62,335 94,500 53,000 53,000 0.00%
214
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
841055 - HAZARD MITIGATION 278,550 253,484 306,105 314,155 2.63%
84 - SUPPLIES & MATERIALS Total 392,772 410,516 418,605 426,655 1.92%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 22,177 23,730 23,000 25,000 8.70%
851010 - MAINT & REPAIR EQUIPMENT 345 8,552 1,500 5,500 266.67%
851013 - PRINTER MAINT/SUPPLIES 1,267 1,653 1,500 1,500 0.00%
851014 - MAINT & REPAIR DAMAGE 75,370 33,775 - - 0.00%
851037 - MAINT & REPAIR NOC 79,308 52,899 48,069 48,069 0.00%
851038 - MAINT IRRIGATION REPAIR 188,982 234,233 188,190 188,190 0.00%
851040 - MAINT DRNKNG FOU REPAIR 319 2,642 5,000 5,000 0.00%
851065 - NWP COAST REIMBURSEMENT - 122,452 60,620 60,620 0.00%
851069 - DONATED BENCH & TREE PURCHASES 11,870 5,216 18,000 12,000 -33.33%
851072 - SEWER FEES: FIXED + USE 5,799 6,436 8,500 8,500 0.00%
85 - MAINTENANCE & REPAIR Total 385,436 491,587 354,379 354,379 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - - - 1,750 0.00%
861003 - TRAINING 1,845 2,279 2,000 2,000 0.00%
86 - TRAVEL & TRAINING Total 1,845 2,279 2,000 3,750 87.50%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP - 245 - - 0.00%
871004 - PUBLICATIONS & DUES NOC 1,663 982 2,000 2,000 0.00%
871006 - UNIFORM EXPENSE 3,418 5,751 4,527 4,777 5.52%
87 - GENERAL EXPENSES Total 5,081 6,978 6,527 6,777 3.83%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 72,000 64,625 80,000 83,871 4.84%
881003 - VEHICLE REPLACE ISF 41,364 30,726 64,282 66,304 3.14%
881004 - IT ISF OPERATING CHARGE 47,811 53,220 42,863 47,195 10.11%
881005 - IT ISF REPLACEMENT CHARGE 9,735 11,139 8,384 8,384 0.00%
881010 - WORKERS' COMP ISF MISC 14,165 12,934 23,597 23,088 -2.16%
881012 - GENERAL LIABILITY INSURANCE 23,643 19,771 62,933 74,544 18.45%
881013 - UNINSURED CLAIMS CHARGE 10,182 24,719 650 500 -23.09%
881014 - ANNUAL OPEB CHARGE 50,073 50,238 34,944 43,709 25.08%
881015 - OTHER INSURANCE ISF RATES - - 3,367 3,367 0.00%
88 - INTERNAL SVC CHARGE Total 268,973 267,372 321,021 350,962 9.33%
90 - CAPITAL EXPENDITURES
911008 - PUBLIC LANDSCAPE ENHANCEMENTS 224,934 416,118 307,000 307,000 0.00%
911024 - EQUIPMENT N.O.C.- - 2,000 2,000 0.00%
90 - CAPITAL EXPENDITURES Total 224,934 416,118 309,000 309,000 0.00%
0108031 - PARKS Total 8,751,245 9,253,185 8,939,213 9,461,950 5.85%
215
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
0108032 - TREES
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 158,591 176,074 179,181 194,114 8.33%
70 - REGULAR SALARIES Total 158,591 176,074 179,181 194,114 8.33%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 760 687 685 685 0.00%
71 - SPECIAL PAYS Total 760 687 685 685 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 44,909 45,033 44,976 45,024 0.11%
722001 - PENSION EE NORMAL COST MISC 13,909 14,768 15,706 17,870 13.77%
723002 - PENSION ER NORMAL COST MISC 14,211 14,459 14,981 18,326 22.33%
724001 - PENSION EE CONTRIB MISC (20,732) (22,018) (23,293) (22,512) -3.35%
725001 - PENSION UAL REQUIRED MISC 32,930 32,697 41,177 41,177 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 12,371 12,887 13,042 13,042 0.00%
727003 - CELL PHONE STIPEND 963 963 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 1 - 1,872 1,872 0.00%
727012 - LIFE INSURANCE 208 207 210 210 0.00%
727013 - EMP ASSISTANCE PROGRAM 39 39 40 40 0.00%
727016 - MEDICARE FRINGES 2,505 2,859 3,260 3,491 7.09%
727019 - SURVIVOR BENEFIT 125 115 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 292 298 300 300 -0.01%
728003 - COMPENSATED ABSENCES 7,555 5,847 6,271 6,794 8.33%
72 - BENEFITS Total 109,286 108,153 119,502 126,594 5.93%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 4,000 - - 0.00%
73 - LUMP SUM PAYS Total - 4,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 1,911 6,529 5,198 5,198 0.00%
74 - OTHER PAYS Total 1,911 6,529 5,198 5,198 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 24,873 12,527 30,000 30,000 0.00%
811017 - SERVICES CONTRACT 1,911,857 1,999,758 1,949,114 1,997,518 2.48%
811027 - SERVICES CITY PRINT CONTRACT 25 - - - 0.00%
81 - CONTRACT SERVICES Total 1,936,755 2,012,285 1,979,114 2,027,518 2.45%
83 - UTILITIES
831001 - TELECOMM DATALINES 1,508 798 800 800 0.00%
83 - UTILITIES Total 1,508 798 800 800 0.00%
84 - SUPPLIES & MATERIALS
216
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
841007 - SUPPLIES OFFICE NOC 79 27 300 300 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 28,720 5,455 20,000 10,000 -50.00%
841044 - TOOLS INSTRUMENTS ETC 135 - 750 750 0.00%
84 - SUPPLIES & MATERIALS Total 28,933 5,482 21,050 11,050 -47.51%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 1,571 1,206 2,107 2,107 0.00%
851010 - MAINT & REPAIR EQUIPMENT 528 - 2,500 2,500 0.00%
851014 - MAINT & REPAIR DAMAGE 2,311 1,738 10,000 10,000 0.00%
85 - MAINTENANCE & REPAIR Total 4,410 2,945 14,607 14,607 0.00%
86 - TRAVEL & TRAINING
861003 - TRAINING 601 610 1,500 1,500 0.00%
86 - TRAVEL & TRAINING Total 601 610 1,500 1,500 0.00%
87 - GENERAL EXPENSES
871004 - PUBLICATIONS & DUES NOC 600 766 700 700 0.00%
871006 - UNIFORM EXPENSE 1,139 1,332 300 300 0.00%
87 - GENERAL EXPENSES Total 1,739 2,098 1,000 1,000 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 625 5,000 625 760 21.55%
881003 - VEHICLE REPLACE ISF 1,359 2,077 2,194 1,988 -9.38%
881004 - IT ISF OPERATING CHARGE 10,625 13,793 12,698 13,936 9.75%
881005 - IT ISF REPLACEMENT CHARGE 2,163 2,785 2,396 2,396 0.00%
881010 - WORKERS' COMP ISF MISC 2,865 2,821 4,425 6,039 36.46%
881012 - GENERAL LIABILITY INSURANCE 4,783 4,312 7,337 11,896 62.14%
881013 - UNINSURED CLAIMS CHARGE 2,060 5,391 139 132 -4.63%
881014 - ANNUAL OPEB CHARGE 11,214 11,251 9,330 10,193 9.25%
881015 - OTHER INSURANCE ISF RATES - - 187 187 0.00%
88 - INTERNAL SVC CHARGE Total 35,694 47,429 39,330 47,525 20.84%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT 269 - - - 0.00%
90 - CAPITAL EXPENDITURES Total 269 - - - 0.00%
0108032 - TREES Total 2,280,457 2,367,089 2,361,967 2,430,592 2.91%
0108041 - FACILITY MAINTENANCE
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 566,751 530,123 668,178 670,510 0.35%
70 - REGULAR SALARIES Total 566,751 530,123 668,178 670,510 0.35%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 488 433 495 495 0.00%
71 - SPECIAL PAYS Total 488 433 495 495 0.00%
217
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 135,075 125,996 168,660 180,096 6.78%
722001 - PENSION EE NORMAL COST MISC 45,878 39,890 56,519 62,110 9.89%
723002 - PENSION ER NORMAL COST MISC 47,144 43,626 56,132 62,869 12.00%
724001 - PENSION EE CONTRIB MISC (64,042) (59,069) (86,863) (77,731) -10.51%
725001 - PENSION UAL REQUIRED MISC 96,981 96,294 153,553 153,553 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 36,434 37,955 48,633 48,633 0.00%
727003 - CELL PHONE STIPEND 4,031 3,114 3,540 4,920 38.98%
727004 - RHS $2.50 CONTRIBUTION 7,497 7,097 7,858 5,848 -25.58%
727012 - LIFE INSURANCE 666 657 840 840 0.00%
727013 - EMP ASSISTANCE PROGRAM 125 124 160 160 0.00%
727016 - MEDICARE FRINGES 8,948 8,524 12,141 12,412 2.23%
727019 - SURVIVOR BENEFIT 376 346 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 1,458 1,103 1,200 900 -25.01%
728003 - COMPENSATED ABSENCES 19,802 20,036 23,386 23,468 0.35%
72 - BENEFITS Total 340,372 325,694 445,761 478,078 7.25%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 13,000 - - 0.00%
73 - LUMP SUM PAYS Total - 13,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 12,316 12,999 9,506 9,506 0.00%
713008 - CALL BACK PAY 169 428 1,030 1,030 0.00%
713009 - STAND BY PAY 555 1,549 500 500 0.00%
74 - OTHER PAYS Total 13,041 14,976 11,036 11,036 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 2,091 455 2,500 - -100.00%
811012 - SERVICES JANITORIAL 931,943 869,431 951,490 951,490 0.00%
811017 - SERVICES CONTRACT 207,851 184,882 214,360 184,213 -14.06%
811027 - SERVICES CITY PRINT CONTRACT 68 32 - - 0.00%
81 - CONTRACT SERVICES Total 1,141,952 1,054,801 1,168,350 1,135,703 -2.79%
83 - UTILITIES
831003 - UTILITIES NATURAL GAS 6,938 9,564 10,000 10,520 5.20%
831004 - UTILITIES ELECTRICITY 222,443 260,723 230,000 299,831 30.36%
831005 - UTILITIES WATER 156,222 192,504 165,000 200,000 21.21%
83 - UTILITIES Total 385,604 462,790 405,000 510,351 26.01%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 103 36 1,250 1,250 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 2,625 3,493 2,500 2,500 0.00%
841044 - TOOLS INSTRUMENTS ETC 6,515 10,322 5,500 10,000 81.82%
218
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
84 - SUPPLIES & MATERIALS Total 9,243 13,850 9,250 13,750 48.65%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 107,152 114,095 90,000 115,750 28.61%
851007 - AUTOMOTIVE FUEL/WASH 10,591 15,172 15,000 16,000 6.67%
851013 - PRINTER MAINT/SUPPLIES - 328 - - 0.00%
851016 - MAINT & REPAIR BUILDING 551,804 517,133 550,248 555,672 0.99%
851031 - MAINT BBSC 22,521 22,772 31,887 31,887 0.00%
851037 - MAINT & REPAIR NOC 713 2,195 1,000 1,000 0.00%
851066 - SEWER USE FEE/PROP TAX 52,730 53,498 50,876 55,000 8.11%
851072 - SEWER FEES: FIXED + USE 16,563 20,139 25,000 25,000 0.00%
851074 - ELECTRIC VEHICLE OPERATING - 14,059 15,750 20,000 26.98%
85 - MAINTENANCE & REPAIR Total 762,074 759,389 779,761 820,309 5.20%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 84 1,550 1,550 0.00%
861003 - TRAINING 877 65 1,125 1,125 0.00%
86 - TRAVEL & TRAINING Total 877 149 2,675 2,675 0.00%
87 - GENERAL EXPENSES
871006 - UNIFORM EXPENSE 2,744 5,581 2,015 2,015 0.00%
87 - GENERAL EXPENSES Total 2,744 5,581 2,015 2,015 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 35,000 31,000 31,000 37,681 21.55%
881003 - VEHICLE REPLACE ISF 27,538 18,753 21,584 29,466 36.51%
881004 - IT ISF OPERATING CHARGE 29,218 46,649 45,879 50,521 10.12%
881005 - IT ISF REPLACEMENT CHARGE 5,949 9,747 8,983 8,983 0.00%
881010 - WORKERS' COMP ISF MISC 9,922 9,665 16,822 21,817 29.70%
881012 - GENERAL LIABILITY INSURANCE 16,561 14,774 30,004 48,749 62.47%
881013 - UNINSURED CLAIMS CHARGE 7,132 18,471 457 488 6.75%
881014 - ANNUAL OPEB CHARGE 32,677 32,784 34,792 35,863 3.08%
881015 - OTHER INSURANCE ISF RATES - - 1,122 1,122 0.00%
88 - INTERNAL SVC CHARGE Total 163,997 181,844 190,644 234,690 23.10%
90 - CAPITAL EXPENDITURES
911016 - ROLLING EQUIPMENT - - 85,000 85,000 0.00%
90 - CAPITAL EXPENDITURES Total - - 85,000 85,000 0.00%
0108041 - FACILITY MAINTENANCE Total 3,387,142 3,362,630 3,768,165 3,964,613 5.21%
0108051 - REFUSE
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 80,105 36,998 125,891 106,468 -15.43%
711003 - SALARIES PART TIME - 31,266 30,500 41,724 36.80%
70 - REGULAR SALARIES Total 80,105 68,263 156,390 148,192 -5.24%
219
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 22,467 8,745 22,488 22,512 0.11%
721002 - CAFETERIA ALLOWANCE PT - 917 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 5,564 2,809 10,165 11,544 13.57%
723002 - PENSION ER NORMAL COST MISC 8,138 5,129 15,029 16,034 6.69%
723004 - RETIREMENT PART TIME/TEMP - 6 1,144 1,565 36.80%
724001 - PENSION EE CONTRIB MISC (10,387) (4,807) (20,331) (17,152) -15.63%
725001 - PENSION UAL REQUIRED MISC 36,471 36,213 35,940 35,940 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 13,702 14,273 11,383 11,383 0.00%
727003 - CELL PHONE STIPEND 770 695 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 165 87 3,406 3,406 0.00%
727012 - LIFE INSURANCE 92 44 105 105 0.00%
727013 - EMP ASSISTANCE PROGRAM 17 8 20 20 0.00%
727016 - MEDICARE FRINGES 1,388 898 2,594 2,489 -4.03%
727019 - SURVIVOR BENEFIT 63 - - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 33 15 - - 0.00%
728003 - COMPENSATED ABSENCES 4,237 - 4,406 3,726 -15.43%
72 - BENEFITS Total 82,720 65,032 87,309 92,532 5.98%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 15,494 11,237 10,000 10,000 0.00%
74 - OTHER PAYS Total 15,494 11,237 10,000 10,000 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 19,584 18,252 2,500 6,605 164.21%
811014 - SERVICES NPT COAST REFUSE 694,328 - - - 0.00%
811017 - SERVICES CONTRACT 90,860 121,844 193,990 156,170 -19.50%
811027 - SERVICES CITY PRINT CONTRACT 231 - 209 209 0.00%
811031 - BEACH TRASHCAN COLLECTION 733,181 760,637 850,763 850,763 0.00%
841060 - OTHER AGENCY FEES 10,804 10,604 12,500 12,500 0.00%
81 - CONTRACT SERVICES Total 1,548,989 911,337 1,059,962 1,026,247 -3.18%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 967 1,853 1,250 1,250 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 2,798 2,265 3,000 3,000 0.00%
84 - SUPPLIES & MATERIALS Total 3,765 4,119 4,250 4,250 0.00%
85 - MAINTENANCE & REPAIR
851006 - RESID REFUSE COLLECTION 4,179,708 6,355,984 8,335,244 8,730,724 4.74%
851007 - AUTOMOTIVE FUEL/WASH 2,609 6,764 5,500 7,000 27.27%
851013 - PRINTER MAINT/SUPPLIES - - 300 300 0.00%
85 - MAINTENANCE & REPAIR Total 4,182,317 6,362,747 8,341,044 8,738,024 4.76%
86 - TRAVEL & TRAINING
220
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
861001 - TRAVEL & MEETINGS NOC 295 - 1,000 1,000 0.00%
861003 - TRAINING 405 158 1,000 1,000 0.00%
86 - TRAVEL & TRAINING Total 700 158 2,000 2,000 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 333 - 400 400 0.00%
871002 - ADVERT & PUB RELATIONS 5,785 28,042 4,000 4,000 0.00%
871006 - UNIFORM EXPENSE 678 - 750 750 0.00%
87 - GENERAL EXPENSES Total 6,796 28,042 5,150 5,150 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 37,000 37,500 50,500 56,522 11.92%
881003 - VEHICLE REPLACE ISF 19,072 5,013 56,890 8,726 -84.66%
881004 - IT ISF OPERATING CHARGE 8,101 7,221 9,682 10,610 9.59%
881005 - IT ISF REPLACEMENT CHARGE 1,649 1,392 1,797 1,797 0.00%
881010 - WORKERS' COMP ISF MISC 2,367 1,684 2,090 2,429 16.26%
881012 - GENERAL LIABILITY INSURANCE 3,951 2,574 17,123 20,650 20.60%
881013 - UNINSURED CLAIMS CHARGE 1,702 3,219 114 110 -3.24%
881014 - ANNUAL OPEB CHARGE 7,738 7,764 6,555 5,590 -14.72%
881015 - OTHER INSURANCE ISF RATES - - 379 379 0.00%
88 - INTERNAL SVC CHARGE Total 81,580 66,367 145,129 106,813 -26.40%
0108051 - REFUSE Total 6,002,466 7,517,302 9,811,234 10,133,208 3.28%
0108061 - STREETS/ASPHALT
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,788,854 1,728,307 2,168,170 2,062,120 -4.89%
711003 - SALARIES PART TIME - 82,951 169,194 220,137 30.11%
70 - REGULAR SALARIES Total 1,788,854 1,811,259 2,337,364 2,282,257 -2.36%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC - - 750 750 0.00%
712004 - CERTIFICATION PAY 5,799 5,619 5,180 5,260 1.54%
712006 - BILINGUAL PAY 1,805 1,805 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 7,604 7,424 7,730 7,810 1.03%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 478,706 472,306 629,664 562,800 -10.62%
722001 - PENSION EE NORMAL COST MISC 178,584 169,838 196,742 201,149 2.24%
723002 - PENSION ER NORMAL COST MISC 140,013 134,579 173,906 183,484 5.51%
723004 - RETIREMENT PART TIME/TEMP - 1,995 6,345 8,255 30.11%
724001 - PENSION EE CONTRIB MISC (229,425) (225,698) (281,862) (239,225) -15.13%
725001 - PENSION UAL REQUIRED MISC 500,859 497,313 498,266 498,266 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 188,167 196,015 157,810 157,810 0.00%
727003 - CELL PHONE STIPEND 10,342 9,772 12,960 11,040 -14.81%
727004 - RHS $2.50 CONTRIBUTION 22,947 22,240 21,616 30,148 39.47%
221
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
727012 - LIFE INSURANCE 2,384 2,309 2,940 2,625 -10.71%
727013 - EMP ASSISTANCE PROGRAM 448 434 560 500 -10.71%
727016 - MEDICARE FRINGES 29,671 31,193 43,097 41,516 -3.67%
727019 - SURVIVOR BENEFIT 1,315 1,328 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 5,397 4,686 4,501 4,200 -6.68%
728003 - COMPENSATED ABSENCES 71,982 72,430 75,886 72,174 -4.89%
72 - BENEFITS Total 1,401,390 1,390,741 1,542,430 1,534,741 -0.50%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 44,000 - - 0.00%
73 - LUMP SUM PAYS Total - 44,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 183,557 171,772 151,531 151,531 0.00%
713008 - CALL BACK PAY 13,112 11,867 4,120 4,120 0.00%
713009 - STAND BY PAY 25,677 23,177 28,052 28,052 0.00%
74 - OTHER PAYS Total 222,346 206,816 183,703 183,703 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL - - 1,200 1,200 0.00%
811008 - SERVICES PROFESSIONAL 157,061 105,359 10,000 10,000 0.00%
811017 - SERVICES CONTRACT 130,731 40,304 102,305 152,305 48.87%
811027 - SERVICES CITY PRINT CONTRACT - 102 - - 0.00%
811032 - STEAM CLEANING 278,482 274,884 273,573 279,697 2.24%
811034 - CONTRACT STRIPING 170,710 162,769 165,071 171,191 3.71%
81 - CONTRACT SERVICES Total 736,984 583,418 552,149 614,393 11.27%
83 - UTILITIES
831001 - TELECOMM DATALINES 646 266 600 600 0.00%
83 - UTILITIES Total 646 266 600 600 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 546 644 990 990 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 94,529 90,546 86,000 126,000 46.51%
841026 - STREET CLEANING EXPENSE - - 1,000 1,000 0.00%
841032 - TRAFFIC SUPPLIES 24,871 28,784 17,700 17,700 0.00%
841035 - SIGNS 49,210 60,519 42,000 42,000 0.00%
841036 - SIGN MATERIALS - 3,072 5,000 5,000 0.00%
841042 - ASPHALT MATERIALS 111,141 119,229 127,400 127,400 0.00%
841043 - CONCRETE MATERIALS 45,424 60,393 65,000 65,000 0.00%
841044 - TOOLS INSTRUMENTS ETC 45,685 41,139 50,000 50,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 16,477 25,015 20,000 20,000 0.00%
84 - SUPPLIES & MATERIALS Total 387,882 429,341 415,090 455,090 9.64%
85 - MAINTENANCE & REPAIR
222
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
851007 - AUTOMOTIVE FUEL/WASH 74,954 102,960 85,000 100,000 17.65%
851010 - MAINT & REPAIR EQUIPMENT 407 1,306 2,000 2,000 0.00%
851013 - PRINTER MAINT/SUPPLIES 1,948 1,340 1,950 1,950 0.00%
851014 - MAINT & REPAIR DAMAGE 23,285 938 - - 0.00%
851037 - MAINT & REPAIR NOC - 23 700 700 0.00%
851041 - MAINT PIERS/FLOATS/DOCKS 6,832 10,803 10,000 10,000 0.00%
851042 - MAINTENANCE BEACHES 27,474 36,028 24,500 24,500 0.00%
85 - MAINTENANCE & REPAIR Total 134,900 153,399 124,150 139,150 12.08%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - - 300 300 0.00%
861003 - TRAINING 1,341 1,546 2,000 2,000 0.00%
86 - TRAVEL & TRAINING Total 1,341 1,546 2,300 2,300 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 235 - - - 0.00%
871004 - PUBLICATIONS & DUES NOC 143 362 200 200 0.00%
871006 - UNIFORM EXPENSE 10,106 19,209 16,024 16,024 0.00%
87 - GENERAL EXPENSES Total 10,484 19,571 16,224 16,224 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 338,437 368,500 409,500 424,797 3.74%
881003 - VEHICLE REPLACE ISF 413,045 438,926 575,415 708,859 23.19%
881004 - IT ISF OPERATING CHARGE 156,104 178,075 189,042 208,369 10.22%
881005 - IT ISF REPLACEMENT CHARGE 31,373 37,596 37,406 37,406 0.00%
881010 - WORKERS' COMP ISF MISC 42,409 35,483 75,379 85,636 13.61%
881012 - GENERAL LIABILITY INSURANCE 70,788 54,240 215,226 270,500 25.68%
881013 - UNINSURED CLAIMS CHARGE 30,485 67,814 1,910 1,766 -7.57%
881014 - ANNUAL OPEB CHARGE 147,225 147,709 112,897 108,964 -3.48%
881015 - OTHER INSURANCE ISF RATES - - 12,534 12,534 0.00%
88 - INTERNAL SVC CHARGE Total 1,229,866 1,328,342 1,629,309 1,858,831 14.09%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT - 1,117 1,000 1,000 0.00%
911016 - ROLLING EQUIPMENT - - 228,228 228,228 0.00%
911024 - EQUIPMENT N.O.C.2,760 - 7,000 7,000 0.00%
90 - CAPITAL EXPENDITURES Total 2,760 1,117 236,228 236,228 0.00%
0108061 - STREETS/ASPHALT Total 5,925,057 5,977,240 7,047,277 7,331,328 4.03%
01080801 - ENGINEERING SERVICES
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 2,087,897 2,239,636 2,509,395 2,570,042 2.42%
711003 - SALARIES PART TIME 134,062 159,297 278,992 328,951 17.91%
70 - REGULAR SALARIES Total 2,221,960 2,398,932 2,788,387 2,898,993 3.97%
223
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC - 71 - - 0.00%
712004 - CERTIFICATION PAY - - 995 995 0.00%
712006 - BILINGUAL PAY 1,805 1,805 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 1,805 1,876 2,795 2,795 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 293,057 299,915 404,784 382,704 -5.45%
722001 - PENSION EE NORMAL COST MISC 185,787 191,898 229,034 241,793 5.57%
723002 - PENSION ER NORMAL COST MISC 186,449 189,338 228,450 236,359 3.46%
723004 - RETIREMENT PART TIME/TEMP 782 1,516 10,462 12,336 17.91%
724001 - PENSION EE CONTRIB MISC (272,129) (281,830) (352,544) (297,390) -15.64%
725001 - PENSION UAL REQUIRED MISC 505,981 502,399 623,214 623,214 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 190,091 198,020 197,384 197,384 0.00%
727001 - CAR ALLOWANCE 3,610 3,610 3,600 3,600 0.00%
727003 - CELL PHONE STIPEND 9,399 9,628 9,600 10,560 10.00%
727004 - RHS $2.50 CONTRIBUTION 21,453 20,899 35,297 21,208 -39.91%
727012 - LIFE INSURANCE 1,472 1,554 1,890 1,785 -5.56%
727013 - EMP ASSISTANCE PROGRAM 296 311 320 340 6.25%
727015 - UNEMPLOYMENT EXPENSE 1,966 858 - - 0.00%
727016 - MEDICARE FRINGES 34,485 37,752 46,301 47,816 3.27%
727019 - SURVIVOR BENEFIT 1,127 981 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 4,000 - 4,000 4,000 0.00%
728003 - COMPENSATED ABSENCES 75,392 73,478 87,829 89,951 2.42%
72 - BENEFITS Total 1,243,217 1,250,327 1,529,621 1,575,660 3.01%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 30,000 - - 0.00%
73 - LUMP SUM PAYS Total - 30,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 79,242 112,281 77,191 77,191 0.00%
74 - OTHER PAYS Total 79,242 112,281 77,191 77,191 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 229,960 248,652 238,027 55,061 -76.87%
811015 - SERVCES OTHER PRINT VENDOR 11,073 7,214 4,500 9,527 111.71%
811027 - SERVICES CITY PRINT CONTRACT 46 - 500 500 0.00%
81 - CONTRACT SERVICES Total 241,079 255,866 243,027 65,088 -73.22%
83 - UTILITIES
831001 - TELECOMM DATALINES 2,367 3,163 4,000 4,000 0.00%
831002 - UTILITIES TELEPHONE 872 857 1,000 1,000 0.00%
83 - UTILITIES Total 3,239 4,019 5,000 5,000 0.00%
224
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 303 359 1,500 1,500 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 2,293 2,642 2,100 2,100 0.00%
84 - SUPPLIES & MATERIALS Total 2,596 3,002 3,600 3,600 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 10,910 15,632 14,000 16,000 14.29%
851013 - PRINTER MAINT/SUPPLIES 1,288 450 1,500 1,500 0.00%
851037 - MAINT & REPAIR NOC 1,548 - - - 0.00%
85 - MAINTENANCE & REPAIR Total 13,746 16,082 15,500 17,500 12.90%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 150 1,176 3,000 3,000 0.00%
861003 - TRAINING 1,052 3,127 3,000 3,000 0.00%
86 - TRAVEL & TRAINING Total 1,202 4,303 6,000 6,000 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 76 41 250 250 0.00%
871004 - PUBLICATIONS & DUES NOC 10,164 9,864 4,000 4,000 0.00%
871006 - UNIFORM EXPENSE 1,054 2,340 1,500 1,500 0.00%
871017 - SOFTWARE LICENSE RENEWAL 28,270 22,379 12,000 25,000 108.33%
87 - GENERAL EXPENSES Total 39,564 34,623 17,750 30,750 73.24%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 55,625 55,500 53,500 65,030 21.55%
881003 - VEHICLE REPLACE ISF 33,737 15,698 44,491 45,913 3.20%
881004 - IT ISF OPERATING CHARGE 171,148 111,376 116,164 128,015 10.20%
881005 - IT ISF REPLACEMENT CHARGE 30,363 23,463 22,937 22,937 0.00%
881010 - WORKERS' COMP ISF MISC 38,746 35,444 34,655 39,620 14.33%
881012 - GENERAL LIABILITY INSURANCE 64,673 54,180 97,452 170,859 75.33%
881013 - UNINSURED CLAIMS CHARGE 27,851 67,739 1,799 1,907 6.04%
881014 - ANNUAL OPEB CHARGE 137,640 138,093 118,557 134,948 13.83%
881015 - OTHER INSURANCE ISF RATES - - 885 885 0.00%
88 - INTERNAL SVC CHARGE Total 559,783 501,492 490,439 610,115 24.40%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT 48 986 2,500 2,500 0.00%
90 - CAPITAL EXPENDITURES Total 48 986 2,500 2,500 0.00%
01080801 - ENGINEERING SERVICES Total 4,407,480 4,613,790 5,181,810 5,295,192 2.19%
01080807 - MOD ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 262,448 277,440 281,635 306,339 8.77%
70 - REGULAR SALARIES Total 262,448 277,440 281,635 306,339 8.77%
225
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 15 - - - 0.00%
71 - SPECIAL PAYS Total 15 - - - 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 66,633 65,790 44,976 45,024 0.11%
722001 - PENSION EE NORMAL COST MISC 21,233 22,207 22,800 26,698 17.10%
723002 - PENSION ER NORMAL COST MISC 24,509 24,981 24,882 30,787 23.73%
724001 - PENSION EE CONTRIB MISC (34,004) (35,741) (36,613) (35,753) -2.35%
725001 - PENSION UAL REQUIRED MISC 92,364 91,711 64,722 64,722 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 34,701 36,148 20,499 20,499 0.00%
727001 - CAR ALLOWANCE 3,610 3,610 3,600 3,600 0.00%
727003 - CELL PHONE STIPEND 963 963 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 3,316 3,390 2,374 10,246 331.59%
727012 - LIFE INSURANCE 232 230 210 210 0.00%
727013 - EMP ASSISTANCE PROGRAM 43 43 40 40 0.00%
727016 - MEDICARE FRINGES 4,308 4,556 4,736 5,161 8.97%
727019 - SURVIVOR BENEFIT 125 115 - - 0.00%
728003 - COMPENSATED ABSENCES 9,128 9,520 9,857 10,722 8.77%
72 - BENEFITS Total 227,162 227,524 163,043 182,916 12.19%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 4,000 - - 0.00%
73 - LUMP SUM PAYS Total - 4,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 34 22 158 158 0.00%
74 - OTHER PAYS Total 34 22 158 158 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 154,238 8,396 30,500 - -100.00%
811027 - SERVICES CITY PRINT CONTRACT - - 500 - -100.00%
81 - CONTRACT SERVICES Total 154,238 8,396 31,000 - -100.00%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 1,119 1,001 1,200 - -100.00%
831003 - UTILITIES NATURAL GAS 3,167 4,919 4,000 - -100.00%
831004 - UTILITIES ELECTRICITY 19,546 30,570 25,750 - -100.00%
83 - UTILITIES Total 23,832 36,490 30,950 - -100.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 1,710 1,865 2,900 - -100.00%
841015 - SPECIAL DEPT SUPPLIES NOC 690 939 1,500 - -100.00%
841046 - SPECIAL DEPT EXPENSE NOC 21,201 - - - 0.00%
84 - SUPPLIES & MATERIALS Total 23,601 2,804 4,400 - -100.00%
226
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 160 - 600 - -100.00%
851013 - PRINTER MAINT/SUPPLIES 635 725 - - 0.00%
851016 - MAINT & REPAIR BUILDING - - 900 - -100.00%
85 - MAINTENANCE & REPAIR Total 795 725 1,500 - -100.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 829 1,489 900 - -100.00%
861003 - TRAINING 126 248 750 - -100.00%
86 - TRAVEL & TRAINING Total 955 1,737 1,650 - -100.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 200 - - - 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 2,062 6,248 3,000 - -100.00%
871004 - PUBLICATIONS & DUES NOC - 48 397 - -100.00%
87 - GENERAL EXPENSES Total 2,262 6,296 3,397 - -100.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 4,500 - - - 0.00%
881003 - VEHICLE REPLACE ISF 2,473 - - - 0.00%
881004 - IT ISF OPERATING CHARGE 21,249 13,793 12,698 13,936 9.75%
881005 - IT ISF REPLACEMENT CHARGE 4,327 2,785 2,396 2,396 0.00%
881010 - WORKERS' COMP ISF MISC 8,054 4,592 4,707 3,782 -19.65%
881012 - GENERAL LIABILITY INSURANCE 13,444 7,020 9,089 14,338 57.75%
881013 - UNINSURED CLAIMS CHARGE 5,789 8,777 242 193 -20.41%
881014 - ANNUAL OPEB CHARGE 26,605 26,693 14,665 16,085 9.69%
88 - INTERNAL SVC CHARGE Total 86,441 63,659 43,797 50,730 15.83%
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT - 700 - - 0.00%
911004 - COMPUTER EQUIPMENT 10,255 - 800 - -100.00%
911039 - OFFICE FURNITURE/FIXTURES - - 800 - -100.00%
90 - CAPITAL EXPENDITURES Total 10,255 700 1,600 - -100.00%
01080807 - MOD ADMIN Total 792,038 629,793 563,131 540,143 -4.08%
10080802 - TIDELANDS MANAGEMENT
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 243,549 220,022 266,120 266,120 0.00%
81 - CONTRACT SERVICES Total 243,549 220,022 266,120 266,120 0.00%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 2 2 - - 0.00%
83 - UTILITIES Total 2 2 - - 0.00%
227
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 38 - - - 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC - 185 500 500 0.00%
84 - SUPPLIES & MATERIALS Total 38 185 500 500 0.00%
85 - MAINTENANCE & REPAIR
851016 - MAINT & REPAIR BUILDING 37,940 8,977 59,777 30,000 -49.81%
851041 - MAINT PIERS/FLOATS/DOCKS 41,789 44,292 45,000 50,000 11.11%
851042 - MAINTENANCE BEACHES 37,751 35,955 35,000 50,000 42.86%
851070 - MAINT/REPAIR MARINAS 1,058 40,310 30,000 39,777 32.59%
85 - MAINTENANCE & REPAIR Total 118,539 129,535 169,777 169,777 0.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 1,844 5,500 5,500 0.00%
861003 - TRAINING - - 1,000 1,000 0.00%
86 - TRAVEL & TRAINING Total - 1,844 6,500 6,500 0.00%
87 - GENERAL EXPENSES
871002 - ADVERT & PUB RELATIONS 3,721 3,376 5,000 5,000 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 77 50 750 750 0.00%
871004 - PUBLICATIONS & DUES NOC 1,400 1,400 1,500 1,500 0.00%
87 - GENERAL EXPENSES Total 5,198 4,826 7,250 7,250 0.00%
90 - CAPITAL EXPENDITURES
911039 - OFFICE FURNITURE/FIXTURES - - 5,000 5,000 0.00%
90 - CAPITAL EXPENDITURES Total - - 5,000 5,000 0.00%
10080802 - TIDELANDS MANAGEMENT Total 367,325 356,414 455,147 455,147 0.00%
7529031 - EQUIPMENT MAINTENANCE
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 545,609 589,055 600,058 788,617 31.42%
711003 - SALARIES PART TIME 21,990 32,973 26,835 - -100.00%
70 - REGULAR SALARIES Total 567,599 622,028 626,893 788,617 25.80%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 5,837 6,205 6,040 5,350 -11.42%
71 - SPECIAL PAYS Total 5,837 6,205 6,040 5,350 -11.42%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 135,076 134,995 146,172 202,608 38.61%
722001 - PENSION EE NORMAL COST MISC 62,153 71,393 64,270 79,125 23.11%
723002 - PENSION ER NORMAL COST MISC 41,803 46,636 45,723 67,857 48.41%
723004 - RETIREMENT PART TIME/TEMP 8 1,133 1,006 - -100.00%
724001 - PENSION EE CONTRIB MISC (78,915) (90,904) (81,496) (91,417) 12.17%
725001 - PENSION UAL REQUIRED MISC 163,410 162,253 144,066 144,066 0.00%
228
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
725003 - PENSION UAL DISCRETIONARY MISC 61,391 34,284 45,628 45,628 0.00%
727003 - CELL PHONE STIPEND 1,038 1,444 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 7,691 8,941 9,686 14,092 45.49%
727012 - LIFE INSURANCE 675 675 735 945 28.57%
727013 - EMP ASSISTANCE PROGRAM 128 128 140 180 28.57%
727015 - UNEMPLOYMENT EXPENSE 626 8 - - 0.00%
727016 - MEDICARE FRINGES 9,123 11,192 11,297 14,464 28.04%
727019 - SURVIVOR BENEFIT 501 462 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 1,502 1,811 1,800 1,800 -0.01%
728003 - COMPENSATED ABSENCES 20,047 20,192 21,002 27,602 31.42%
729015 - CONTRA PENSION EXP (GASB 68)(87,734) (324,477) - - 0.00%
729016 - CONTRA OPEB EXP (GASB 75)(40,675) (37,179) - - 0.00%
72 - BENEFITS Total 297,847 42,988 410,990 507,910 23.58%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 13,000 - - 0.00%
73 - LUMP SUM PAYS Total - 13,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 44,602 60,917 59,168 59,168 0.00%
713008 - CALL BACK PAY 1,314 763 2,500 2,500 0.00%
713009 - STAND BY PAY 3,261 4,778 14,940 14,940 0.00%
74 - OTHER PAYS Total 49,177 66,458 76,608 76,608 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL - 3,478 2,000 2,000 0.00%
811017 - SERVICES CONTRACT 19,246 32,762 30,000 30,000 0.00%
841060 - OTHER AGENCY FEES 8,894 11,615 10,000 10,000 0.00%
81 - CONTRACT SERVICES Total 28,140 47,855 42,000 42,000 0.00%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 3,343 3,291 4,000 4,000 0.00%
831003 - UTILITIES NATURAL GAS 4,511 4,919 5,000 5,750 15.00%
831004 - UTILITIES ELECTRICITY 27,244 30,570 35,000 35,000 0.00%
83 - UTILITIES Total 35,097 38,781 44,000 44,750 1.70%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 438 274 1,250 1,250 0.00%
841011 - SUPPLIES AUTO PARTS EXPENSE 261,193 487,915 305,000 305,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 38,644 84,983 43,000 43,000 0.00%
841044 - TOOLS INSTRUMENTS ETC 26,476 34,242 13,500 13,500 0.00%
841045 - CIVIC CTR START UP COSTS - 279 - - 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 1,572 1,815 3,500 3,500 0.00%
84 - SUPPLIES & MATERIALS Total 328,323 609,507 366,250 366,250 0.00%
229
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 24,638 23,271 25,000 25,000 0.00%
851010 - MAINT & REPAIR EQUIPMENT 11,296 5,222 15,000 15,000 0.00%
851013 - PRINTER MAINT/SUPPLIES 1,047 467 975 975 0.00%
851045 - MAINT OUTSIDE LABOR 185,480 226,039 129,500 179,500 38.61%
851046 - MAINT COMP SOFTWARE 37,320 7,099 15,700 15,700 0.00%
85 - MAINTENANCE & REPAIR Total 259,780 262,098 186,175 236,175 26.86%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 1,959 10,297 1,275 1,275 0.00%
861003 - TRAINING 5,320 2,686 4,500 4,500 0.00%
86 - TRAVEL & TRAINING Total 7,279 12,983 5,775 5,775 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP - 91 - - 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 59 - 600 600 0.00%
871004 - PUBLICATIONS & DUES NOC 1,420 1,330 1,500 1,500 0.00%
871006 - UNIFORM EXPENSE 9,635 10,478 9,163 9,163 0.00%
87 - GENERAL EXPENSES Total 11,113 11,899 11,263 11,263 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 205,263 90,500 84,500 - -100.00%
881003 - VEHICLE REPLACE ISF 91,313 96,163 29,177 61,804 111.82%
881004 - IT ISF OPERATING CHARGE 42,239 46,649 44,673 49,191 10.11%
881005 - IT ISF REPLACEMENT CHARGE 8,602 9,747 8,744 8,744 0.00%
881010 - WORKERS' COMP ISF MISC 12,748 9,740 26,181 25,830 -1.34%
881012 - GENERAL LIABILITY INSURANCE 21,278 14,889 65,741 77,692 18.18%
881013 - UNINSURED CLAIMS CHARGE 9,164 18,615 - - 0.00%
881014 - ANNUAL OPEB CHARGE 41,715 41,852 31,245 36,866 17.99%
881015 - OTHER INSURANCE ISF RATES - - 1,264 1,264 0.00%
88 - INTERNAL SVC CHARGE Total 432,322 328,156 291,525 261,391 -10.34%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT 416 - 500 500 0.00%
911022 - MOBILE DATA COMPUTING - - - 15,000 0.00%
911023 - SHOP EQUIPMENT 17,195 27,286 40,000 40,000 0.00%
90 - CAPITAL EXPENDITURES Total 17,611 27,286 40,500 55,500 37.04%
7529031 - EQUIPMENT MAINTENANCE Total 2,040,127 2,089,244 2,108,019 2,401,589 13.93%
7529032 - EQUIPMENT PURCHASING
90 - CAPITAL EXPENDITURES
911016 - ROLLING EQUIPMENT 2,735,858 4,155,030 1,047,375 3,164,000 202.09%
911017 - CONTRACTED SET UP 64,847 46,232 31,009 31,009 0.00%
911020 - EQUIPMENT RENOVATION 94,184 64,734 300,000 300,000 0.00%
911021 - AQMD EQUIPMENT MANDATES - - 10,000 10,000 0.00%
230
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
PUBLIC WORKS SUMMARY BY ACCOUNT DETAIL
911022 - MOBILE DATA COMPUTING - - 15,000 - -100.00%
911024 - EQUIPMENT N.O.C.20,850 63,591 52,000 52,000 0.00%
90 - CAPITAL EXPENDITURES Total 2,915,738 4,329,587 1,455,384 3,557,009 144.40%
7529032 - EQUIPMENT PURCHASING Total 2,915,738 4,329,587 1,455,384 3,557,009 144.40%
Grand Total 43,360,223 46,762,596 48,416,471 53,008,231 9.48%
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233
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
01070005 - RECREATION ADMIN 1,343,954$ 1,390,041$ 1,453,175$ 1,519,596$ 4.57%
0107010 - PROGRAM SUPPORT 2,518,531$ 2,414,496$ 2,510,009$ 2,534,827$ 0.99%
0107011 - FEE BASED CLASSES 245,704$ 431,354$ 397,411$ 543,171$ 36.68%
0107012 - ADULT SPORTS 255,669$ 353,059$ 359,939$ 396,822$ 10.25%
0107013 - YOUTH SPORTS 34,740$ 26,943$ 40,758$ 20,383$ -49.99%
0107014 - YOUTH PROGRAMS 759,924$ 618,510$ 669,095$ 727,445$ 8.72%
0107015 - PRESCHOOL PROGRAMS 49,005$ 93,666$ 106,025$ 112,908$ 6.49%
0107016 - NATURAL RESOURCES 104,651$ 126,540$ 201,193$ 136,013$ -32.40%
0107017 - SPECIAL EVENTS 5,459$ 75,469$ 55,600$ 65,600$ 17.99%
0107018 - PARK PATROL 425,741$ 349,592$ 452,075$ 447,588$ -0.99%
0107019 - AQUATICS 182,772$ 236,745$ 299,026$ 331,317$ 10.80%
0107020 - NEWPORT COAST COMMUNITY CENTER 658,229$ 873,306$ 914,727$ 990,722$ 8.31%
0107021 - COMMUNITY YOUTH CENTER 292,906$ 407,310$ 405,978$ 427,332$ 5.26%
0107022 - CIVIC CENTER RENTALS 46,839$ 50,237$ 64,165$ 171,826$ 167.79%
0107023 - MARINA PARK 1,472,760$ 2,217,795$ 1,674,321$ 2,473,774$ 47.75%
0107024 - FACILITY MAINT & OPERATIONS 454,690$ 562,417$ 651,156$ 719,449$ 10.49%
0107025 - 16TH STREET COMMUNITY CENTER 78,950$ -$ -$ -$ 0.00%
0107026 - JUNIOR LIFEGUARD FACILITY -$ -$ -$ 31,683$ 0.00%
0107031 - OASIS 1,425,035$ 1,693,806$ 1,996,522$ 2,179,155$ 9.15%
0107032 - OASIS FITNESS CENTER 262,982$ 397,265$ 506,292$ 624,352$ 23.32%
0107033 - OASIS TRANSPORTATION 788,960$ 848,375$ 870,510$ 940,104$ 7.99%
16470 - FiiN Rec Support -$ -$ 147,000$ 147,000$ 0.00%
Grand Total 11,407,501$ 13,166,924$ 13,774,977$ 15,541,067$ 12.82%
RECREATION DEPARTMENT
$1,741,568
$874,462
$752,578
$348,130
$305,550
$248,343
$237,555
$171,143
$167,839
$112,983
CONTRACT RSS INSTRUCTORS
SURF CONTRACT INSTRUCTORS
SERVICES PROFESSIONAL
TIDELANDS INSTRUCT PYMTS
SPECIAL DEPT SUPPLIES NOC
SERVICES JANITORIAL
UTILITIES ELECTRICITY
MAINT & REPAIR BUILDING
OFFICE SUPPLY CITY PRINTING
TENNIS CONTRACT INSTRUCTORS
Top Non-Personnel Budgeted Items - FY 24
$15.4 M,
5.2%
$278.5 M,
94.8%
% of General Fund Budget
Recreation Department Other General Fund Departments
234
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
RECREATION & SENIOR SERVICES PERSONNEL
FY 22 FY 23 FY 24
Full-Time 42.00 43.50 43.50
Part-Time (FTE)39.43 38.48 38.90
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 84,956 - 39,398 124,355
1.00 1.00 121,609 - 38,714 160,322
1.00 1.00 76,118 1,800 33,512 111,430
1.00 1.00 58,889 - 29,995 88,884
1.00 1.00 167,020 - 45,359 212,379
1.00 1.00 89,699 - 36,516 126,215
1.00 1.00 73,833 - 34,610 108,444
1.00 1.00 68,927 - 33,309 102,236
1.00 1.00 51,871 - 29,157 81,028
0.50 0.50 33,541 - 26,968 60,509
1.00 1.00 61,921 - 31,398 93,319
1.00 1.00 98,336 - 42,496 140,832
1.00 1.00 52,816 - 29,270 82,086
1.00 1.00 52,729 - 29,259 81,988
1.00 1.00 47,848 1,800 28,828 78,477
1.00 0.00 - - - -
1.00 1.00 54,827 - 29,510 84,337
1.00 1.00 77,531 - 33,581 111,112
1.00 1.00 207,961 - 60,105 268,067
1.00 1.00 122,838 - 40,135 162,973
1.00 1.00 122,838 - 39,927 162,765
1.00 1.00 147,214 - 43,150 190,363
1.00 1.00 133,384 - 41,343 174,727
0.00 1.00 71,193 1,800 31,616 104,608
1.00 1.00 61,612 - 31,361 92,973
1.00 1.00 71,193 - 31,464 102,656
1.00 1.00 91,030 - 36,285 127,316
1.00 1.00 70,068 1,800 32,522 104,390
1.00 1.00 64,274 1,800 32,731 98,805
1.00 1.00 61,612 - 31,400 93,012
1.00 1.00 68,523 - 33,146 101,669
1.00 1.00 82,327 1,800 33,986 118,113
1.00 1.00 99,557 - 36,940 136,497
1.00 1.00 106,453 - 62,917 169,370
1.00 1.00 106,453 - 38,647 145,100
1.00 1.00 80,328 - 55,518 135,846
1.00 1.00 92,569 - 36,235 128,804
1.00 1.00 91,897 - 36,155 128,052
1.00 1.00 106,453 - 37,190 143,643
1.00 1.00 106,453 - 37,971 144,424
1.00 1.00 76,129 - 32,053 108,182
1.00 1.00 55,786 - 29,624 85,411
1.00 1.00 71,194 - 33,266 104,460
1.00 1.00 71,194 165 33,488 104,847
1.00 1.00 64,535 - 30,669 95,204
Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.08 1.08 73,354 - 3,814 77,169
0.45 0.45 22,526 - 1,171 23,697
1.58 0.00 - - - -
0.88 0.88 55,967 - 4,724 60,691
0.72 0.72 35,747 - 1,859 37,606
0.00 0.90 47,137 - 2,333 49,470
2.15 2.15 122,369 - 6,363 128,733
3.18 3.18 135,800 - 7,062 142,861
0.75 0.00 - - - -
0.00 0.75 54,708 - 4,617 59,326
6.18 6.18 253,853 - 13,200 267,054
1.25 1.25 51,346 - 2,670 54,016
1.90 1.90 78,045 - 4,058 82,104
Office Assistant
Pool Swim Instructor
Recreation Coordinator - PT
Recreation Leader
Park Patrol Officer - PT
Recreation Coordinator
Recreation Coordinator
Recreation Coordinator
Facilities Maintenance Worker II - PT
Marine Naturalist Interpreter
Recreation Coordinator - PT
Recreation Leader
Recreation Leader
Deputy Recreation & Senior Services Director
Administrative Assistant
Department Assistant
Office Assistant
Budget Analyst
Department Assistant
Facilities Maintenance Worker II
Facilities Maintenance Worker II
Fiscal Clerk - Senior
Facilities Maintenance Technician
Facilities Maintenance Worker II
Groundsworker II
Marketing Specialist
Office Assistant
Office Assistant
Senior Services Van Driver
Senior Services Van Driver
Senior Services Van Driver
Recreation Supervisor
Recreation Supervisor
Recreation Supervisor
Recreation Supervisor
Recreation Supervisor
Recreation Supervisor
Recreation Supervisor
Recreation Supervisor
Recreation Coordinator
Recreation Coordinator
Recreation & Senior Services Manager
Office Assistant
Park Patrol Officer
Facilities Maintenance Worker II - PT
Office Assistant - PT
Office Assistant - PT
Recreation & Senior Services Manager
Recreation & Senior Services Manager
Recreation Coordinator
Senior Services Van Driver
Park Patrol Officer - Lead
Recreation & Senior Services Director
Recreation Coordinator
Recreation & Senior Services Manager
Recreation Supervisor
Recreation Coordinator
Recreation Coordinator
235
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.34 1.34 55,043 - 2,862 57,905
1.53 1.53 62,847 - 3,268 66,115
1.01 1.01 37,220 - 1,935 39,155
0.31 0.31 12,734 - 662 13,396
0.83 0.83 31,418 - 1,634 33,051
0.21 0.21 8,626 - 449 9,075
0.58 1.58 71,556 - 3,721 75,276
1.20 1.20 54,346 - 2,826 57,172
0.70 0.70 31,702 - 1,648 33,350
0.96 0.96 40,388 - 2,100 42,489
2.28 3.28 148,546 - 7,724 156,270
1.63 1.63 73,820 - 3,839 77,659
0.70 0.70 29,373 - 2,479 31,852
0.86 0.86 38,948 - 2,025 40,973
0.88 0.88 39,854 - 2,072 41,926
0.42 0.42 17,267 - 898 18,165
0.90 0.00 - - - -
1.52 1.52 79,849 - 4,152 84,002
0.50 0.50 26,635 - 1,385 28,020
5,568,565 10,965 1,689,277 7,268,806
Senior Services Van Driver - PT
Recreation Leader, Senior
Recreation Supervisor - PT
Recreation Leader, Senior
Recreation Leader, Senior
Recreation Leader, Senior
Recreation Leader, Senior
Recreation Leader, Senior
Recreation Leader, Senior
Recreation Leader, Senior
Senior Pool Lifeguard
Recreation Leader, Senior
Recreation Leader
Recreation Leader
Recreation Leader
Recreation Leader
Recreation Leader, Senior
Recreation Leader
Recreation Leader
236
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 7,309,337 7,406,587 8,105,876 8,568,604 5.71%
70 - REGULAR SALARIES 4,541,290 4,705,436 5,328,289 5,599,320 5.09%
71 - SPECIAL PAYS 8,562 10,050 10,395 16,365 57.43%
72 - BENEFITS 2,759,184 2,609,704 2,764,311 2,950,038 6.72%
73 - LUMP SUM PAYS - 78,000 - - 0.00%
74 - OTHER PAYS 301 3,397 2,881 2,881 0.00%
MAINTENANCE & OPERATIONS 2,545,521 4,329,877 4,249,491 5,399,473 27.06%
81 - CONTRACT SERVICES 1,702,686 3,113,703 2,951,985 4,079,064 38.18%
83 - UTILITIES 224,958 292,370 262,765 329,696 25.47%
84 - SUPPLIES & MATERIALS 294,354 444,676 546,095 540,492 -1.03%
85 - MAINTENANCE & REPAIR 280,084 387,035 382,482 343,808 -10.11%
86 - TRAVEL & TRAINING 3,786 24,141 34,880 34,880 0.00%
87 - GENERAL EXPENSES 39,653 67,953 71,283 71,533 0.35%
INTERNAL SERVICE CHARGE 1,547,063 1,364,628 1,351,571 1,504,951 11.35%
88 - INTERNAL SVC CHARGE 1,547,063 1,364,628 1,351,571 1,504,951 11.35%
CAPITAL EXPENDITURES 5,580 65,833 68,039 68,039 0.00%
90 - CAPITAL EXPENDITURES 5,580 65,833 68,039 68,039 0.00%
Grand Total 11,407,501 13,166,924 13,774,977 15,541,067 12.82%
RECREATION SUMMARY BY ACCOUNT TYPE
$7
.
3
M
$2
.
5
M
$1
.
5
M
$0
.
0
M
$7
.
4
M
$4
.
3
M
$1
.
4
M
$0
.
1
M
$8
.
1
M
$4
.
2
M
$1
.
4
M
$0
.
1
M
$8
.
6
M
$5
.
4
M
$1
.
5
M
$0
.
1
M
SALARIES & BENEFITS MAINTENANCE &
OPERATIONS
INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 21 Actuals FY 22 Actuals FY23 Adopted FY24 Adopted
237
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
01070005 - RECREATION ADMIN
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 471,171 476,688 544,388 546,403 0.37%
711003 - SALARIES PART TIME 16,882 23,228 30,755 30,755 0.00%
70 - REGULAR SALARIES Total 488,053 499,916 575,143 577,159 0.35%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 89,818 89,201 101,196 112,560 11.23%
722001 - PENSION EE NORMAL COST MISC 39,855 40,866 44,108 48,614 10.21%
723002 - PENSION ER NORMAL COST MISC 42,746 41,634 44,957 53,836 19.75%
723004 - RETIREMENT PART TIME/TEMP 479 770 1,153 1,153 0.00%
724001 - PENSION EE CONTRIB MISC (61,199) (63,046) (68,624) (63,720) -7.15%
725001 - PENSION UAL REQUIRED MISC 104,810 104,068 121,312 121,312 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 39,376 41,018 38,422 38,422 0.00%
727001 - CAR ALLOWANCE 4,813 4,629 4,800 4,800 0.00%
727002 - WELNESS ALLOWANCE 752 639 750 750 0.00%
727003 - CELL PHONE STIPEND 2,888 2,852 2,880 2,880 0.00%
727004 - RHS $2.50 CONTRIBUTION 2,078 2,037 9,634 15,136 57.11%
727012 - LIFE INSURANCE 416 406 473 525 11.11%
727013 - EMP ASSISTANCE PROGRAM 79 77 80 100 25.00%
727016 - MEDICARE FRINGES 7,770 8,039 9,361 9,666 3.26%
727017 - PARS DC 401A - 1,719 - - 0.00%
727019 - SURVIVOR BENEFIT 250 231 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - - - 4,159 0.00%
728003 - COMPENSATED ABSENCES 16,430 17,004 19,054 19,124 0.37%
72 - BENEFITS Total 291,363 292,142 329,555 369,318 12.07%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 8,000 - - 0.00%
73 - LUMP SUM PAYS Total - 8,000 - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 317,011 260,216 268,022 276,063 3.00%
81 - CONTRACT SERVICES Total 317,011 260,216 268,022 276,063 3.00%
84 - SUPPLIES & MATERIALS
841006 - OFFICE SUPPLY CITY PRINTING 88,837 148,428 144,860 147,839 2.06%
841007 - SUPPLIES OFFICE NOC 1,408 238 1,656 1,656 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 17,995 2,450 - - 0.00%
84 - SUPPLIES & MATERIALS Total 108,241 151,117 146,516 149,495 2.03%
85 - MAINTENANCE & REPAIR
851016 - MAINT & REPAIR BUILDING 6,393 15,979 10,105 10,105 0.00%
85 - MAINTENANCE & REPAIR Total 6,393 15,979 10,105 10,105 0.00%
RECREATION SUMMARY BY ACCOUNT DETAIL
238
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 354 1,510 550 1,300 136.36%
861003 - TRAINING 535 35 225 - -100.00%
86 - TRAVEL & TRAINING Total 889 1,545 775 1,300 67.74%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 19,000 47,500 45,198 45,198 0.00%
87 - GENERAL EXPENSES Total 19,000 47,500 45,198 45,198 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 1,500 5,500 1,500 1,823 21.55%
881003 - VEHICLE REPLACE ISF 244 3,879 427 387 -9.38%
881004 - IT ISF OPERATING CHARGE 26,841 23,283 31,151 33,591 7.83%
881005 - IT ISF REPLACEMENT CHARGE 5,437 4,538 5,010 5,010 0.00%
881010 - WORKERS' COMP ISF MISC 16,642 10,722 3,284 8,489 158.53%
881012 - GENERAL LIABILITY INSURANCE 22,013 15,744 9,799 12,904 31.69%
881013 - UNINSURED CLAIMS CHARGE 9,480 19,010 - - 0.00%
881014 - ANNUAL OPEB CHARGE 30,849 30,951 26,627 28,691 7.75%
881015 - OTHER INSURANCE ISF RATES - - 63 63 0.00%
88 - INTERNAL SVC CHARGE Total 113,006 113,627 77,861 90,958 16.82%
01070005 - RECREATION ADMIN Total 1,343,954 1,390,041 1,453,175 1,519,596 4.57%
0107010 - PROGRAM SUPPORT
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 1,254,410 1,216,013 1,320,468 1,244,672 -5.74%
711003 - SALARIES PART TIME - 310 - 47,137 0.00%
70 - REGULAR SALARIES Total 1,254,410 1,216,323 1,320,468 1,291,809 -2.17%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 3,610 3,259 3,600 3,600 0.00%
71 - SPECIAL PAYS Total 3,610 3,259 3,600 3,600 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 291,909 258,392 292,344 270,144 -7.59%
722001 - PENSION EE NORMAL COST MISC 115,071 108,007 116,146 110,847 -4.56%
723002 - PENSION ER NORMAL COST MISC 107,145 101,016 108,182 120,891 11.75%
723004 - RETIREMENT PART TIME/TEMP - 7 - 1,650 0.00%
724001 - PENSION EE CONTRIB MISC (163,866) (156,766) (171,661) (144,131) -16.04%
725001 - PENSION UAL REQUIRED MISC 281,034 279,045 303,456 303,456 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 105,581 109,985 96,110 96,110 0.00%
727003 - CELL PHONE STIPEND 9,628 9,520 9,600 8,640 -10.00%
727004 - RHS $2.50 CONTRIBUTION 27,842 15,923 15,212 12,292 -19.20%
727012 - LIFE INSURANCE 1,340 1,254 1,365 1,260 -7.69%
727013 - EMP ASSISTANCE PROGRAM 256 243 260 240 -7.69%
239
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
727016 - MEDICARE FRINGES 20,339 19,572 23,386 22,774 -2.62%
727019 - SURVIVOR BENEFIT 814 693 - - 0.00%
728003 - COMPENSATED ABSENCES 43,930 44,742 46,216 43,564 -5.74%
72 - BENEFITS Total 841,022 791,632 840,616 847,736 0.85%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 22,000 - - 0.00%
73 - LUMP SUM PAYS Total - 22,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 138 - 1 1 0.00%
74 - OTHER PAYS Total 138 - 1 1 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 5,850 2,157 14,549 14,549 0.00%
811027 - SERVICES CITY PRINT CONTRACT - - 2,979 - -100.00%
81 - CONTRACT SERVICES Total 5,850 2,157 17,528 14,549 -17.00%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 7,435 7,805 7,500 8,000 6.67%
831003 - UTILITIES NATURAL GAS 926 1,325 1,201 1,458 21.40%
831004 - UTILITIES ELECTRICITY 17,493 23,759 22,000 27,323 24.20%
831005 - UTILITIES WATER 21,544 23,933 18,500 25,000 35.14%
83 - UTILITIES Total 47,397 56,823 49,201 61,781 25.57%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 8,899 11,237 13,039 14,814 13.61%
841015 - SPECIAL DEPT SUPPLIES NOC 3,194 614 3,324 3,324 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 3,680 194 3,400 3,400 0.00%
84 - SUPPLIES & MATERIALS Total 15,773 12,046 19,763 21,538 8.98%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 2,620 4,164 7,500 7,500 0.00%
851013 - PRINTER MAINT/SUPPLIES - - 1,535 - -100.00%
851072 - SEWER FEES: FIXED + USE 2,622 2,705 - 2,800 0.00%
85 - MAINTENANCE & REPAIR Total 5,242 6,869 9,035 10,300 14.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 1,850 1,312 1,812 38.11%
861003 - TRAINING 1,280 3,419 5,461 7,598 39.13%
86 - TRAVEL & TRAINING Total 1,280 5,269 6,773 9,410 38.93%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 1,429 1,540 3,500 3,500 0.00%
871004 - PUBLICATIONS & DUES NOC 2,755 2,795 2,705 2,705 0.00%
240
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
87 - GENERAL EXPENSES Total 4,184 4,335 6,205 6,205 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 19,700 19,000 19,000 23,095 21.55%
881003 - VEHICLE REPLACE ISF 10,647 10,387 16,418 17,595 7.17%
881004 - IT ISF OPERATING CHARGE 81,730 51,518 74,701 81,749 9.44%
881005 - IT ISF REPLACEMENT CHARGE 15,707 13,111 14,474 14,474 0.00%
881010 - WORKERS' COMP ISF MISC 45,155 28,212 9,430 22,004 133.35%
881012 - GENERAL LIABILITY INSURANCE 59,726 41,427 30,675 36,297 18.33%
881013 - UNINSURED CLAIMS CHARGE 25,721 50,020 - - 0.00%
881014 - ANNUAL OPEB CHARGE 79,835 80,098 68,757 69,319 0.82%
881015 - OTHER INSURANCE ISF RATES - - 316 316 0.00%
88 - INTERNAL SVC CHARGE Total 338,221 293,773 233,770 264,849 13.29%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT 1,404 11 3,050 3,050 0.00%
90 - CAPITAL EXPENDITURES Total 1,404 11 3,050 3,050 0.00%
0107010 - PROGRAM SUPPORT Total 2,518,531 2,414,496 2,510,009 2,534,827 0.99%
0107011 - FEE BASED CLASSES
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 9,102 2,699 11,701 8,701 -25.64%
811036 - CONTRACT RSS INSTRUCTORS 190,896 372,425 279,120 429,120 53.74%
81 - CONTRACT SERVICES Total 199,998 375,124 290,821 437,821 50.55%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC - - 115 - -100.00%
841015 - SPECIAL DEPT SUPPLIES NOC 7,507 31,646 55,482 55,232 -0.45%
841046 - SPECIAL DEPT EXPENSE NOC 13,833 3,791 26,468 26,468 0.00%
84 - SUPPLIES & MATERIALS Total 21,341 35,438 82,065 81,700 -0.44%
85 - MAINTENANCE & REPAIR
851013 - PRINTER MAINT/SUPPLIES - - 125 - -100.00%
851016 - MAINT & REPAIR BUILDING 14,331 10,938 10,000 10,000 0.00%
85 - MAINTENANCE & REPAIR Total 14,331 10,938 10,125 10,000 -1.23%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - - 1,500 1,500 0.00%
861003 - TRAINING - 455 1,750 1,750 0.00%
86 - TRAVEL & TRAINING Total - 455 3,250 3,250 0.00%
87 - GENERAL EXPENSES
871006 - UNIFORM EXPENSE 635 - 750 - -100.00%
87 - GENERAL EXPENSES Total 635 - 750 - -100.00%
241
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
88 - INTERNAL SVC CHARGE
881007 - RSS EQUIPMENT ISF 9,400 9,400 9,400 9,400 0.00%
88 - INTERNAL SVC CHARGE Total 9,400 9,400 9,400 9,400 0.00%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT - - 1,000 1,000 0.00%
90 - CAPITAL EXPENDITURES Total - - 1,000 1,000 0.00%
0107011 - FEE BASED CLASSES Total 245,704 431,354 397,411 543,171 36.68%
0107012 - ADULT SPORTS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 66,961 60,365 61,428 70,068 14.07%
711003 - SALARIES PART TIME 199 - - - 0.00%
70 - REGULAR SALARIES Total 67,160 60,365 61,428 70,068 14.07%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 22,455 16,317 22,488 22,512 0.11%
722001 - PENSION EE NORMAL COST MISC 4,328 3,951 3,993 5,637 41.18%
723002 - PENSION ER NORMAL COST MISC 6,805 5,906 5,903 7,829 32.62%
723004 - RETIREMENT PART TIME/TEMP 4 - - - 0.00%
724001 - PENSION EE CONTRIB MISC (8,697) (7,895) (7,986) (8,375) 4.88%
725001 - PENSION UAL REQUIRED MISC 14,891 14,786 14,117 14,117 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 5,595 5,829 4,471 4,471 0.00%
727003 - CELL PHONE STIPEND 963 926 960 960 0.00%
727012 - LIFE INSURANCE 105 95 105 105 0.00%
727013 - EMP ASSISTANCE PROGRAM 20 18 20 20 0.00%
727016 - MEDICARE FRINGES 1,170 1,005 1,217 1,382 13.61%
727019 - SURVIVOR BENEFIT 63 58 - - 0.00%
728003 - COMPENSATED ABSENCES 2,335 2,474 2,150 2,452 14.07%
72 - BENEFITS Total 50,035 43,469 47,438 51,110 7.74%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 2,000 - - 0.00%
73 - LUMP SUM PAYS Total - 2,000 - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 1,848 3,000 3,000 20,650 588.33%
811036 - CONTRACT RSS INSTRUCTORS 7,168 83,867 124,875 124,875 0.00%
811050 - TENNIS CONTRACT INSTRUCTORS 77,199 103,636 65,983 112,983 71.23%
81 - CONTRACT SERVICES Total 86,215 190,503 193,858 258,508 33.35%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 13,468 21,381 22,300 1,000 -95.52%
84 - SUPPLIES & MATERIALS Total 13,468 21,381 22,300 1,000 -95.52%
242
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
85 - MAINTENANCE & REPAIR
851037 - MAINT & REPAIR NOC 20,590 17,767 22,040 - -100.00%
85 - MAINTENANCE & REPAIR Total 20,590 17,767 22,040 - -100.00%
86 - TRAVEL & TRAINING
861003 - TRAINING - 1,285 375 - -100.00%
86 - TRAVEL & TRAINING Total - 1,285 375 - -100.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 5,965 4,563 6,330 6,872 8.57%
881005 - IT ISF REPLACEMENT CHARGE 1,208 1,009 1,113 1,113 0.00%
881010 - WORKERS' COMP ISF MISC 2,400 1,560 715 1,369 91.41%
881012 - GENERAL LIABILITY INSURANCE 3,174 2,290 1,144 1,303 13.86%
881013 - UNINSURED CLAIMS CHARGE 1,367 2,765 - - 0.00%
881014 - ANNUAL OPEB CHARGE 4,088 4,101 3,199 3,679 15.03%
88 - INTERNAL SVC CHARGE Total 18,202 16,289 12,501 14,336 14.68%
0107012 - ADULT SPORTS Total 255,669 353,059 359,939 396,822 10.25%
0107013 - YOUTH SPORTS
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 4,000 4,000 4,000 7,350 83.75%
811036 - CONTRACT RSS INSTRUCTORS - 2,356 3,350 - -100.00%
81 - CONTRACT SERVICES Total 4,000 6,356 7,350 7,350 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 12,097 7,754 13,033 13,033 0.00%
84 - SUPPLIES & MATERIALS Total 12,097 7,754 13,033 13,033 0.00%
85 - MAINTENANCE & REPAIR
851037 - MAINT & REPAIR NOC 18,643 12,378 20,000 - -100.00%
85 - MAINTENANCE & REPAIR Total 18,643 12,378 20,000 - -100.00%
86 - TRAVEL & TRAINING
861003 - TRAINING - 455 375 - -100.00%
86 - TRAVEL & TRAINING Total - 455 375 - -100.00%
0107013 - YOUTH SPORTS Total 34,740 26,943 40,758 20,383 -49.99%
0107014 - YOUTH PROGRAMS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 72,424 76,985 81,579 64,274 -21.21%
711003 - SALARIES PART TIME 425,361 295,970 340,702 402,399 18.11%
70 - REGULAR SALARIES Total 497,785 372,955 422,281 466,673 10.51%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 1,341 1,085 900 1,800 100.00%
243
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
71 - SPECIAL PAYS Total 1,341 1,085 900 1,800 100.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 22,455 22,517 22,488 22,512 0.11%
721002 - CAFETERIA ALLOWANCE PT 8,807 3,920 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 17,200 13,007 5,303 5,188 -2.15%
723002 - PENSION ER NORMAL COST MISC 26,995 17,750 7,840 7,206 -8.08%
723004 - RETIREMENT PART TIME/TEMP 8,752 7,254 12,776 15,090 18.11%
724001 - PENSION EE CONTRIB MISC (34,913) (25,780) (10,605) (7,709) -27.31%
725001 - PENSION UAL REQUIRED MISC 47,039 46,707 18,748 18,748 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 17,672 18,409 5,938 5,938 0.00%
727003 - CELL PHONE STIPEND 963 963 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 5,507 1,205 1,256 900 -28.34%
727012 - LIFE INSURANCE 105 105 105 105 0.00%
727013 - EMP ASSISTANCE PROGRAM 20 20 20 20 0.00%
727015 - UNEMPLOYMENT EXPENSE 7,943 1,141 - - 0.00%
727016 - MEDICARE FRINGES 7,338 5,499 6,449 7,133 10.61%
727019 - SURVIVOR BENEFIT 564 404 - - 0.00%
728003 - COMPENSATED ABSENCES 2,521 2,608 2,855 2,250 -21.21%
72 - BENEFITS Total 138,966 115,728 74,132 78,341 5.68%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 2,000 - - 0.00%
73 - LUMP SUM PAYS Total - 2,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 137 67 - - 0.00%
74 - OTHER PAYS Total 137 67 - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL (8,206) 17,668 44,529 44,529 0.00%
81 - CONTRACT SERVICES Total (8,206) 17,668 44,529 44,529 0.00%
83 - UTILITIES
831001 - TELECOMM DATALINES 2,519 1,981 3,000 3,000 0.00%
83 - UTILITIES Total 2,519 1,981 3,000 3,000 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 39,499 42,612 34,512 34,512 0.00%
84 - SUPPLIES & MATERIALS Total 39,499 42,612 34,512 34,512 0.00%
86 - TRAVEL & TRAINING
861003 - TRAINING 684 621 1,000 1,000 0.00%
86 - TRAVEL & TRAINING Total 684 621 1,000 1,000 0.00%
244
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 62,391 41,579 60,229 65,900 9.42%
881005 - IT ISF REPLACEMENT CHARGE 12,638 10,549 11,646 11,646 0.00%
881010 - WORKERS' COMP ISF MISC 2,592 1,644 7,307 10,717 46.66%
881012 - GENERAL LIABILITY INSURANCE 3,428 2,415 5,310 5,951 12.06%
881013 - UNINSURED CLAIMS CHARGE 1,476 2,916 - - 0.00%
881014 - ANNUAL OPEB CHARGE 4,674 4,689 4,248 3,375 -20.55%
88 - INTERNAL SVC CHARGE Total 87,199 63,793 88,741 97,590 9.97%
0107014 - YOUTH PROGRAMS Total 759,924 618,510 669,095 727,445 8.72%
0107015 - PRESCHOOL PROGRAMS
70 - REGULAR SALARIES
711003 - SALARIES PART TIME 11,548 51,536 65,862 68,922 4.65%
70 - REGULAR SALARIES Total 11,548 51,536 65,862 68,922 4.65%
72 - BENEFITS
722001 - PENSION EE NORMAL COST MISC 1,243 981 2,580 2,580 0.00%
723002 - PENSION ER NORMAL COST MISC 717 2,706 3,815 3,815 0.00%
723004 - RETIREMENT PART TIME/TEMP 168 967 2,470 2,585 4.65%
724001 - PENSION EE CONTRIB MISC (2,495) (1,962) (5,161) (5,161) 0.00%
725001 - PENSION UAL REQUIRED MISC 14,075 13,976 9,123 9,123 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 5,288 5,509 2,889 2,889 0.00%
727015 - UNEMPLOYMENT EXPENSE 3,078 - - - 0.00%
727016 - MEDICARE FRINGES 170 761 955 999 4.65%
727019 - SURVIVOR BENEFIT 63 58 - - 0.00%
72 - BENEFITS Total 22,306 22,996 16,672 16,831 0.95%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 855 2,661 1,500 3,500 133.33%
81 - CONTRACT SERVICES Total 855 2,661 1,500 3,500 133.33%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 1,976 7,407 6,903 6,903 0.00%
84 - SUPPLIES & MATERIALS Total 1,976 7,407 6,903 6,903 0.00%
86 - TRAVEL & TRAINING
861003 - TRAINING 53 - 800 800 0.00%
86 - TRAVEL & TRAINING Total 53 - 800 800 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 10,200 7,341 10,375 11,302 8.94%
881005 - IT ISF REPLACEMENT CHARGE 2,066 1,725 1,904 1,904 0.00%
881010 - WORKERS' COMP ISF MISC - - 1,193 1,759 47.41%
881012 - GENERAL LIABILITY INSURANCE - - 816 988 21.07%
88 - INTERNAL SVC CHARGE Total 12,266 9,066 14,288 15,953 11.65%
245
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
0107015 - PRESCHOOL PROGRAMS Total 49,005 93,666 106,025 112,908 6.49%
0107016 - NATURAL RESOURCES
70 - REGULAR SALARIES
711003 - SALARIES PART TIME 56,420 78,451 120,681 71,556 -40.71%
70 - REGULAR SALARIES Total 56,420 78,451 120,681 71,556 -40.71%
72 - BENEFITS
722001 - PENSION EE NORMAL COST MISC 2,792 3,360 4,091 4,091 0.00%
723002 - PENSION ER NORMAL COST MISC 4,454 5,095 6,049 6,049 0.00%
723004 - RETIREMENT PART TIME/TEMP 471 989 4,526 2,683 -40.71%
724001 - PENSION EE CONTRIB MISC (5,644) (6,741) (8,183) (8,183) 0.00%
725001 - PENSION UAL REQUIRED MISC 18,352 18,221 14,465 14,465 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 6,894 7,183 4,581 4,581 0.00%
727003 - CELL PHONE STIPEND 710 - 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION - - 1,560 1,560 0.00%
727015 - UNEMPLOYMENT EXPENSE 550 - - - 0.00%
727016 - MEDICARE FRINGES 825 1,152 1,750 1,038 -40.71%
727019 - SURVIVOR BENEFIT - 58 - - 0.00%
72 - BENEFITS Total 29,403 29,316 29,799 27,245 -8.57%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL - - 20,611 6,611 -67.92%
811027 - SERVICES CITY PRINT CONTRACT - - 183 - -100.00%
81 - CONTRACT SERVICES Total - - 20,794 6,611 -68.21%
83 - UTILITIES
831001 - TELECOMM DATALINES 494 684 800 800 0.00%
83 - UTILITIES Total 494 684 800 800 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC - 5,121 5,026 5,209 3.64%
841076 - BACK BAY SCIENCE CENTER M&O EX 778 - 800 800 0.00%
84 - SUPPLIES & MATERIALS Total 778 5,121 5,826 6,009 3.14%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH - - 1,000 - -100.00%
85 - MAINTENANCE & REPAIR Total - - 1,000 - -100.00%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC (396) - 500 - -100.00%
861003 - TRAINING 90 39 1,000 400 -60.00%
86 - TRAVEL & TRAINING Total (306) 39 1,500 400 -73.33%
88 - INTERNAL SVC CHARGE
246
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
881004 - IT ISF OPERATING CHARGE 14,793 10,354 14,762 16,107 9.11%
881005 - IT ISF REPLACEMENT CHARGE 2,996 2,501 2,761 2,761 0.00%
881010 - WORKERS' COMP ISF MISC - - 1,740 2,724 56.58%
881012 - GENERAL LIABILITY INSURANCE - - 1,530 1,801 17.73%
881014 - ANNUAL OPEB CHARGE 73 73 - - 0.00%
88 - INTERNAL SVC CHARGE Total 17,862 12,929 20,792 23,393 12.51%
0107016 - NATURAL RESOURCES Total 104,651 126,540 201,193 136,013 -32.40%
0107017 - SPECIAL EVENTS
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 1,229 44,290 30,075 40,075 33.25%
81 - CONTRACT SERVICES Total 1,229 44,290 30,075 40,075 33.25%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 4,230 31,179 25,525 25,525 0.00%
84 - SUPPLIES & MATERIALS Total 4,230 31,179 25,525 25,525 0.00%
0107017 - SPECIAL EVENTS Total 5,459 75,469 55,600 65,600 17.99%
0107018 - PARK PATROL
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 109,325 67,619 136,680 132,358 -3.16%
711003 - SALARIES PART TIME 100,169 82,811 108,243 122,369 13.05%
70 - REGULAR SALARIES Total 209,494 150,430 244,923 254,728 4.00%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 373 262 - - 0.00%
712006 - BILINGUAL PAY - 602 900 900 0.00%
71 - SPECIAL PAYS Total 373 863 900 900 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 34,487 23,506 44,976 45,024 0.11%
722001 - PENSION EE NORMAL COST MISC 13,631 7,558 11,717 10,245 -12.57%
723002 - PENSION ER NORMAL COST MISC 17,082 11,351 11,386 14,229 24.97%
723004 - RETIREMENT PART TIME/TEMP 1,116 1,179 4,059 4,589 13.05%
724001 - PENSION EE CONTRIB MISC (23,247) (15,082) (17,768) (15,221) -14.34%
725001 - PENSION UAL REQUIRED MISC 55,212 54,821 31,410 31,410 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 20,743 21,608 9,948 9,948 0.00%
727004 - RHS $2.50 CONTRIBUTION 2,017 7,151 3,396 1,360 -59.95%
727012 - LIFE INSURANCE 210 114 210 210 0.00%
727013 - EMP ASSISTANCE PROGRAM 39 21 40 40 0.00%
727016 - MEDICARE FRINGES 3,466 2,483 4,204 4,346 3.40%
727019 - SURVIVOR BENEFIT 188 173 - - 0.00%
728003 - COMPENSATED ABSENCES 4,658 4,701 4,784 4,633 -3.16%
72 - BENEFITS Total 129,602 119,586 108,362 110,812 2.26%
247
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 2,000 - - 0.00%
73 - LUMP SUM PAYS Total - 2,000 - - 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 1,887 185 2,290 2,290 0.00%
84 - SUPPLIES & MATERIALS Total 1,887 185 2,290 2,290 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 6,019 6,094 6,500 - -100.00%
85 - MAINTENANCE & REPAIR Total 6,019 6,094 6,500 - -100.00%
86 - TRAVEL & TRAINING
861003 - TRAINING 112 - 1,000 1,000 0.00%
86 - TRAVEL & TRAINING Total 112 - 1,000 1,000 0.00%
87 - GENERAL EXPENSES
871006 - UNIFORM EXPENSE 2,836 1,226 2,500 3,500 40.00%
87 - GENERAL EXPENSES Total 2,836 1,226 2,500 3,500 40.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 13,000 12,500 16,500 9,724 -41.07%
881003 - VEHICLE REPLACE ISF 10,228 14,458 17,055 7,481 -56.14%
881004 - IT ISF OPERATING CHARGE 24,754 16,889 24,277 26,527 9.27%
881005 - IT ISF REPLACEMENT CHARGE 5,014 4,185 4,621 4,621 0.00%
881010 - WORKERS' COMP ISF MISC 4,787 2,964 2,942 5,133 74.45%
881012 - GENERAL LIABILITY INSURANCE 6,332 4,353 12,340 12,553 1.73%
881013 - UNINSURED CLAIMS CHARGE 2,727 5,256 - - 0.00%
881014 - ANNUAL OPEB CHARGE 8,575 8,603 7,117 7,570 6.37%
881015 - OTHER INSURANCE ISF RATES - - 748 748 0.00%
88 - INTERNAL SVC CHARGE Total 75,417 69,208 85,600 74,358 -13.13%
0107018 - PARK PATROL Total 425,741 349,592 452,075 447,588 -0.99%
0107019 - AQUATICS
70 - REGULAR SALARIES
711003 - SALARIES PART TIME 110,571 178,652 202,194 228,383 12.95%
711004 - SALARIES SEASONAL - - - - 0.00%
70 - REGULAR SALARIES Total 110,571 178,652 202,194 228,383 12.95%
72 - BENEFITS
722001 - PENSION EE NORMAL COST MISC - 2,976 13,143 13,143 0.00%
723002 - PENSION ER NORMAL COST MISC 117 4,090 19,431 19,431 0.00%
723004 - RETIREMENT PART TIME/TEMP 4,102 5,135 7,582 8,564 12.95%
724001 - PENSION EE CONTRIB MISC (155) (6,566) (26,285) (26,285) 0.00%
727015 - UNEMPLOYMENT EXPENSE 12,318 (615) - - 0.00%
248
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
727016 - MEDICARE FRINGES 1,663 2,668 2,932 3,312 12.95%
727019 - SURVIVOR BENEFIT - 289 - - 0.00%
72 - BENEFITS Total 18,044 7,977 16,802 18,164 8.11%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - 180 - - 0.00%
74 - OTHER PAYS Total - 180 - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 1,140 6,304 12,750 10,750 -15.69%
81 - CONTRACT SERVICES Total 1,140 6,304 12,750 10,750 -15.69%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 2,788 3,264 3,500 3,500 0.00%
83 - UTILITIES Total 2,788 3,264 3,500 3,500 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 10,120 9,626 15,402 17,402 12.99%
84 - SUPPLIES & MATERIALS Total 10,120 9,626 15,402 17,402 12.99%
86 - TRAVEL & TRAINING
861003 - TRAINING 425 50 1,000 1,000 0.00%
86 - TRAVEL & TRAINING Total 425 50 1,000 1,000 0.00%
87 - GENERAL EXPENSES
871006 - UNIFORM EXPENSE 3,747 5,386 7,000 7,000 0.00%
87 - GENERAL EXPENSES Total 3,747 5,386 7,000 7,000 0.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 29,883 20,254 29,177 31,893 9.31%
881005 - IT ISF REPLACEMENT CHARGE 6,053 5,053 5,578 5,578 0.00%
881010 - WORKERS' COMP ISF MISC - - 3,489 5,025 44.02%
881012 - GENERAL LIABILITY INSURANCE - - 2,133 2,621 22.84%
88 - INTERNAL SVC CHARGE Total 35,936 25,306 40,378 45,118 11.74%
0107019 - AQUATICS Total 182,772 236,745 299,026 331,317 10.80%
0107020 - NEWPORT COAST COMMUNITY CENTER
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 143,236 134,488 151,482 142,901 -5.66%
711003 - SALARIES PART TIME 96,446 113,920 135,205 161,659 19.57%
70 - REGULAR SALARIES Total 239,682 248,408 286,687 304,560 6.23%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 44,909 39,905 44,976 45,024 0.11%
721002 - CAFETERIA ALLOWANCE PT 6,168 4,861 - - 0.00%
249
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
722001 - PENSION EE NORMAL COST MISC 19,282 20,027 21,007 19,432 -7.50%
723002 - PENSION ER NORMAL COST MISC 17,940 15,050 14,495 17,516 20.84%
723004 - RETIREMENT PART TIME/TEMP 567 1,857 3,191 3,963 24.22%
724001 - PENSION EE CONTRIB MISC (26,018) (25,173) (26,209) (22,980) -12.32%
725001 - PENSION UAL REQUIRED MISC 64,490 64,033 46,331 46,331 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 24,228 25,239 14,674 14,674 0.00%
727003 - CELL PHONE STIPEND 1,400 1,381 1,500 960 -36.00%
727004 - RHS $2.50 CONTRIBUTION 384 1,476 1,490 1,412 -5.23%
727012 - LIFE INSURANCE 210 193 210 210 0.00%
727013 - EMP ASSISTANCE PROGRAM 39 36 40 40 0.00%
727015 - UNEMPLOYMENT EXPENSE 5,401 13 - - 0.00%
727016 - MEDICARE FRINGES 3,672 4,027 4,809 5,083 5.69%
727019 - SURVIVOR BENEFIT 376 115 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 301 232 300 300 0.00%
728003 - COMPENSATED ABSENCES 5,146 5,205 5,302 5,002 -5.66%
72 - BENEFITS Total 168,496 158,475 132,116 136,967 3.67%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 4,000 - - 0.00%
73 - LUMP SUM PAYS Total - 4,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - - 480 480 0.00%
74 - OTHER PAYS Total - - 480 480 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 12,579 15,219 17,950 17,950 0.00%
811012 - SERVICES JANITORIAL 20,027 24,624 25,099 25,099 0.00%
811036 - CONTRACT RSS INSTRUCTORS 70,341 272,565 275,062 325,062 18.18%
81 - CONTRACT SERVICES Total 102,946 312,408 318,111 368,111 15.72%
83 - UTILITIES
831003 - UTILITIES NATURAL GAS 1,265 1,801 1,500 1,981 32.07%
831004 - UTILITIES ELECTRICITY 29,147 37,491 40,000 43,115 7.79%
831005 - UTILITIES WATER 2,748 2,163 3,519 3,519 0.00%
83 - UTILITIES Total 33,161 41,455 45,019 48,615 7.99%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 1,133 2,348 3,410 3,410 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 7,894 15,217 14,616 14,616 0.00%
84 - SUPPLIES & MATERIALS Total 9,026 17,565 18,026 18,026 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 1,608 2,626 3,500 3,500 0.00%
851007 - AUTOMOTIVE FUEL/WASH 772 825 1,750 1,750 0.00%
250
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
851010 - MAINT & REPAIR EQUIPMENT 491 503 1,000 - -100.00%
851016 - MAINT & REPAIR BUILDING 18,306 16,533 22,600 22,600 0.00%
851066 - SEWER USE FEE/PROP TAX 4,808 4,864 4,751 5,000 5.24%
85 - MAINTENANCE & REPAIR Total 25,985 25,352 33,601 32,850 -2.24%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - - 1,000 250 -75.00%
861003 - TRAINING - - 1,125 563 -49.96%
86 - TRAVEL & TRAINING Total - - 2,125 813 -61.74%
87 - GENERAL EXPENSES
871006 - UNIFORM EXPENSE 578 1,481 1,004 1,004 0.00%
87 - GENERAL EXPENSES Total 578 1,481 1,004 1,004 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 4,500 4,000 4,000 - -100.00%
881003 - VEHICLE REPLACE ISF 2,243 3 237 - -100.00%
881004 - IT ISF OPERATING CHARGE 31,792 21,506 31,000 33,890 9.32%
881005 - IT ISF REPLACEMENT CHARGE 6,440 5,376 5,934 5,934 0.00%
881007 - RSS EQUIPMENT ISF 8,851 10,097 10,097 10,097 0.00%
881010 - WORKERS' COMP ISF MISC 5,289 3,282 5,108 7,878 54.24%
881012 - GENERAL LIABILITY INSURANCE 6,996 4,819 6,396 7,096 10.94%
881013 - UNINSURED CLAIMS CHARGE 3,013 5,818 - - 0.00%
881014 - ANNUAL OPEB CHARGE 9,231 9,261 7,888 7,503 -4.87%
881015 - OTHER INSURANCE ISF RATES - - 63 63 0.00%
88 - INTERNAL SVC CHARGE Total 78,355 64,161 70,724 72,462 2.46%
90 - CAPITAL EXPENDITURES
911006 - FITNESS EQUIPMENT - - 1,469 - -100.00%
911024 - EQUIPMENT N.O.C.- - 4,976 6,835 37.35%
911039 - OFFICE FURNITURE/FIXTURES - - 389 - -100.00%
90 - CAPITAL EXPENDITURES Total - - 6,835 6,835 0.00%
0107020 - NEWPORT COAST COMMUNITY CENTER Total 658,229 873,306 914,727 990,722 8.31%
0107021 - COMMUNITY YOUTH CENTER
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 73,258 66,052 82,634 61,612 -25.44%
711003 - SALARIES PART TIME 32,929 58,708 71,307 70,366 -1.32%
70 - REGULAR SALARIES Total 106,187 124,760 153,942 131,978 -14.27%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 65 344 900 900 0.00%
71 - SPECIAL PAYS Total 65 344 900 900 0.00%
72 - BENEFITS
251
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
721001 - CAFETERIA ALLOWANCE FT 22,455 19,118 22,488 22,512 0.11%
721002 - CAFETERIA ALLOWANCE PT 964 2,679 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 6,623 6,713 7,886 4,843 -38.58%
723002 - PENSION ER NORMAL COST MISC 10,743 10,887 11,659 6,727 -42.31%
723004 - RETIREMENT PART TIME/TEMP 15 521 2,674 2,639 -1.32%
724001 - PENSION EE CONTRIB MISC (13,297) (13,133) (15,771) (7,196) -54.37%
725001 - PENSION UAL REQUIRED MISC 30,546 30,330 27,880 27,880 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 11,476 11,954 8,830 8,830 0.00%
727003 - CELL PHONE STIPEND 963 818 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 4,870 892 1,126 1,126 0.00%
727012 - LIFE INSURANCE 105 88 105 105 0.00%
727013 - EMP ASSISTANCE PROGRAM 20 16 20 20 0.00%
727015 - UNEMPLOYMENT EXPENSE 2,076 - - - 0.00%
727016 - MEDICARE FRINGES 1,730 2,037 2,558 2,254 -11.89%
727019 - SURVIVOR BENEFIT 125 58 - - 0.00%
728003 - COMPENSATED ABSENCES 2,554 2,708 2,892 2,156 -25.44%
72 - BENEFITS Total 81,969 75,686 73,307 72,856 -0.61%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 2,000 - - 0.00%
73 - LUMP SUM PAYS Total - 2,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - 2,335 - - 0.00%
74 - OTHER PAYS Total - 2,335 - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 1,627 3,089 1,600 3,600 125.00%
811012 - SERVICES JANITORIAL 14,475 17,448 20,087 20,087 0.00%
811036 - CONTRACT RSS INSTRUCTORS 39,146 116,152 89,570 119,570 33.49%
81 - CONTRACT SERVICES Total 55,249 136,689 111,257 143,257 28.76%
83 - UTILITIES
831003 - UTILITIES NATURAL GAS 194 188 194 207 6.70%
831004 - UTILITIES ELECTRICITY 7,320 12,676 12,000 14,578 21.48%
83 - UTILITIES Total 7,514 12,864 12,194 14,785 21.25%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 169 611 1,000 1,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 2,628 6,465 5,000 5,125 2.50%
84 - SUPPLIES & MATERIALS Total 2,797 7,076 6,000 6,125 2.08%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 108 158 150 150 0.00%
851013 - PRINTER MAINT/SUPPLIES - - 125 - -100.00%
252
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
851016 - MAINT & REPAIR BUILDING 46 32 - - 0.00%
851037 - MAINT & REPAIR NOC 270 521 1,000 1,000 0.00%
85 - MAINTENANCE & REPAIR Total 423 711 1,275 1,150 -9.80%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 1,260 750 750 0.00%
861003 - TRAINING - 455 562 562 0.00%
86 - TRAVEL & TRAINING Total - 1,715 1,312 1,312 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 4,200 13,000 9,000 15,802 75.58%
881003 - VEHICLE REPLACE ISF 2,499 3,868 4,514 4,548 0.75%
881004 - IT ISF OPERATING CHARGE 16,045 11,176 15,959 17,417 9.14%
881005 - IT ISF REPLACEMENT CHARGE 3,250 2,713 2,995 2,995 0.00%
881007 - RSS EQUIPMENT ISF 639 639 639 639 0.00%
881010 - WORKERS' COMP ISF MISC 2,625 1,708 1,898 3,319 74.91%
881012 - GENERAL LIABILITY INSURANCE 3,473 2,508 6,359 6,888 8.32%
881013 - UNINSURED CLAIMS CHARGE 1,495 3,028 - - 0.00%
881014 - ANNUAL OPEB CHARGE 4,477 4,492 4,303 3,235 -24.81%
881015 - OTHER INSURANCE ISF RATES - - 126 126 0.00%
88 - INTERNAL SVC CHARGE Total 38,703 43,131 45,792 54,969 20.04%
0107021 - COMMUNITY YOUTH CENTER Total 292,906 407,310 405,978 427,332 5.26%
0107022 - CIVIC CENTER RENTALS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS - - - 71,193 0.00%
711003 - SALARIES PART TIME 23,282 27,872 38,588 37,999 -1.53%
70 - REGULAR SALARIES Total 23,282 27,872 38,588 109,191 182.97%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 749 - - 1,800 0.00%
71 - SPECIAL PAYS Total 749 - - 1,800 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT - - - 22,512 0.00%
721002 - CAFETERIA ALLOWANCE PT 4,921 - - - 0.00%
722001 - PENSION EE NORMAL COST MISC 1,745 740 2,508 7,923 215.89%
723002 - PENSION ER NORMAL COST MISC 2,041 1,217 3,708 11,004 196.75%
723004 - RETIREMENT PART TIME/TEMP 149 580 1,447 323 -77.65%
724001 - PENSION EE CONTRIB MISC (3,490) (1,627) (5,016) (11,772) 134.67%
727012 - LIFE INSURANCE - - - 105 0.00%
727013 - EMP ASSISTANCE PROGRAM - - - 20 0.00%
727016 - MEDICARE FRINGES 380 413 560 1,936 245.98%
727019 - SURVIVOR BENEFIT - 58 - - 0.00%
728003 - COMPENSATED ABSENCES - - - 2,492 0.00%
253
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
72 - BENEFITS Total 5,745 1,379 3,207 34,543 977.24%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 238 4,944 5,250 6,750 28.57%
81 - CONTRACT SERVICES Total 238 4,944 5,250 6,750 28.57%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 1,142 185 - 1,000 0.00%
84 - SUPPLIES & MATERIALS Total 1,142 185 - 1,000 0.00%
85 - MAINTENANCE & REPAIR
851016 - MAINT & REPAIR BUILDING 862 2,434 1,000 1,500 50.00%
85 - MAINTENANCE & REPAIR Total 862 2,434 1,000 1,500 50.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 5,428 4,211 5,817 6,310 8.48%
881005 - IT ISF REPLACEMENT CHARGE 1,099 918 1,013 1,013 0.00%
881007 - RSS EQUIPMENT ISF 8,294 8,294 8,294 8,294 0.00%
881010 - WORKERS' COMP ISF MISC - - 633 924 45.95%
881012 - GENERAL LIABILITY INSURANCE - - 364 500 37.58%
88 - INTERNAL SVC CHARGE Total 14,821 13,423 16,121 17,042 5.71%
0107022 - CIVIC CENTER RENTALS Total 46,839 50,237 64,165 171,826 167.79%
0107023 - MARINA PARK
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 170,584 164,707 179,647 188,175 4.75%
711003 - SALARIES PART TIME 157,609 264,146 242,702 292,672 20.59%
70 - REGULAR SALARIES Total 328,193 428,853 422,349 480,847 13.85%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 64,900 53,028 67,464 67,536 0.11%
721002 - CAFETERIA ALLOWANCE PT 7,157 7,822 7,800 7,800 0.00%
722001 - PENSION EE NORMAL COST MISC 19,019 21,898 20,614 18,873 -8.44%
723002 - PENSION ER NORMAL COST MISC 25,787 33,260 30,477 26,213 -13.99%
723004 - RETIREMENT PART TIME/TEMP 1,862 3,440 7,885 8,924 13.17%
724001 - PENSION EE CONTRIB MISC (33,118) (44,393) (41,228) (28,042) -31.98%
725001 - PENSION UAL REQUIRED MISC 48,856 48,510 72,882 72,882 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 18,354 19,120 23,083 23,083 0.00%
727003 - CELL PHONE STIPEND 1,783 963 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 13,398 1,566 2,528 2,570 1.66%
727012 - LIFE INSURANCE 271 263 315 315 0.00%
727013 - EMP ASSISTANCE PROGRAM 57 57 60 60 0.00%
727015 - UNEMPLOYMENT EXPENSE 3,306 45 - - 0.00%
727016 - MEDICARE FRINGES 5,147 6,654 7,102 7,965 12.15%
727019 - SURVIVOR BENEFIT 438 577 - - 0.00%
254
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
727020 - DEFERRED COMP CITY CONTRIB 300 299 300 300 -0.01%
728003 - COMPENSATED ABSENCES 6,238 6,576 6,288 6,586 4.75%
72 - BENEFITS Total 183,756 159,685 206,530 216,026 4.60%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 6,000 - - 0.00%
73 - LUMP SUM PAYS Total - 6,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - 282 - - 0.00%
74 - OTHER PAYS Total - 282 - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 20,820 26,934 37,055 37,055 0.00%
811012 - SERVICES JANITORIAL 47,020 63,001 51,438 57,438 11.66%
811036 - CONTRACT RSS INSTRUCTORS 6,166 31,499 29,514 99,514 237.18%
811046 - TIDELANDS INSTRUCT PYMTS 109,822 345,138 193,130 348,130 80.26%
811051 - SURF CONTRACT INSTRUCTORS 506,816 791,782 414,462 874,462 110.99%
81 - CONTRACT SERVICES Total 690,644 1,258,354 725,599 1,416,599 95.23%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 793 781 800 800 0.00%
831003 - UTILITIES NATURAL GAS 873 1,205 1,000 1,325 32.50%
831004 - UTILITIES ELECTRICITY 44,565 66,174 51,000 76,101 49.22%
831005 - UTILITIES WATER 8,974 9,920 8,001 10,000 24.98%
83 - UTILITIES Total 55,206 78,080 60,801 88,226 45.11%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 2,007 1,766 3,155 3,155 0.00%
841010 - SUPPLIES COPY MACHINE - 51 - - 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 5,903 29,541 30,530 30,530 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 13,837 4,245 2,400 2,400 0.00%
84 - SUPPLIES & MATERIALS Total 21,746 35,602 36,085 36,085 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 18,361 17,345 17,950 17,950 0.00%
851007 - AUTOMOTIVE FUEL/WASH 245 565 800 800 0.00%
851010 - MAINT & REPAIR EQUIPMENT 4,050 6,592 5,000 6,500 30.00%
851016 - MAINT & REPAIR BUILDING 30,028 34,538 34,900 34,900 0.00%
85 - MAINTENANCE & REPAIR Total 52,683 59,039 58,650 60,150 2.56%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 2,428 2,320 2,320 0.00%
861003 - TRAINING - 1,682 3,650 3,650 0.00%
86 - TRAVEL & TRAINING Total - 4,109 5,970 5,970 0.00%
255
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
87 - GENERAL EXPENSES
871004 - PUBLICATIONS & DUES NOC 1,750 1,745 2,660 2,660 0.00%
871006 - UNIFORM EXPENSE 5,074 4,849 3,664 3,664 0.00%
87 - GENERAL EXPENSES Total 6,824 6,594 6,324 6,324 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 4,500 4,000 4,000 4,862 21.55%
881003 - VEHICLE REPLACE ISF 2,788 2,851 3,805 3,380 -11.15%
881004 - IT ISF OPERATING CHARGE 42,290 33,988 49,176 53,795 9.39%
881005 - IT ISF REPLACEMENT CHARGE 8,566 8,593 9,486 9,486 0.00%
881007 - RSS EQUIPMENT ISF 45,015 40,804 40,804 40,804 0.00%
881010 - WORKERS' COMP ISF MISC 6,412 4,146 8,786 13,076 48.83%
881012 - GENERAL LIABILITY INSURANCE 8,481 6,089 7,944 9,604 20.90%
881013 - UNINSURED CLAIMS CHARGE 3,652 7,352 - - 0.00%
881014 - ANNUAL OPEB CHARGE 12,004 12,044 9,354 9,881 5.63%
881015 - OTHER INSURANCE ISF RATES - - 63 63 0.00%
88 - INTERNAL SVC CHARGE Total 133,708 119,866 133,417 144,952 8.65%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT - - 1,995 1,995 0.00%
911024 - EQUIPMENT N.O.C.- 61,330 16,600 16,600 0.00%
90 - CAPITAL EXPENDITURES Total - 61,330 18,595 18,595 0.00%
0107023 - MARINA PARK Total 1,472,760 2,217,795 1,674,321 2,473,774 47.75%
0107024 - FACILITY MAINT & OPERATIONS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 132,766 136,845 141,358 151,619 7.26%
711003 - SALARIES PART TIME - 70 22,236 22,526 1.31%
70 - REGULAR SALARIES Total 132,766 136,915 163,593 174,145 6.45%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 44,909 45,033 44,976 45,024 0.11%
722001 - PENSION EE NORMAL COST MISC 9,265 9,556 9,895 11,884 20.10%
723002 - PENSION ER NORMAL COST MISC 13,500 13,407 13,584 16,505 21.50%
723004 - RETIREMENT PART TIME/TEMP - 3 834 845 1.31%
724001 - PENSION EE CONTRIB MISC (17,274) (17,815) (18,376) (17,657) -3.92%
725001 - PENSION UAL REQUIRED MISC 29,512 29,303 32,485 32,485 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 11,088 11,550 10,289 10,289 0.00%
727003 - CELL PHONE STIPEND 1,926 1,926 1,920 1,920 0.00%
727004 - RHS $2.50 CONTRIBUTION 2,240 1,927 1,880 1,802 -4.15%
727012 - LIFE INSURANCE 208 208 210 210 0.00%
727013 - EMP ASSISTANCE PROGRAM 39 39 40 40 0.00%
727016 - MEDICARE FRINGES 2,247 2,397 3,024 3,206 6.00%
727019 - SURVIVOR BENEFIT 125 115 - - 0.00%
256
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
727020 - DEFERRED COMP CITY CONTRIB - - 600 600 0.00%
728003 - COMPENSATED ABSENCES 4,620 4,754 4,948 5,307 7.26%
72 - BENEFITS Total 102,405 102,405 106,309 112,460 5.79%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 4,000 - - 0.00%
73 - LUMP SUM PAYS Total - 4,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - - 2,400 2,400 0.00%
74 - OTHER PAYS Total - - 2,400 2,400 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 9,259 25,982 27,895 68,745 146.44%
811012 - SERVICES JANITORIAL 33,249 47,820 89,218 89,218 0.00%
81 - CONTRACT SERVICES Total 42,508 73,802 117,113 157,963 34.88%
83 - UTILITIES
831001 - TELECOMM DATALINES 2,091 2,984 3,000 3,000 0.00%
831004 - UTILITIES ELECTRICITY - - 9 9 0.00%
83 - UTILITIES Total 2,091 2,984 3,009 3,009 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 9,366 14,440 11,948 11,948 0.00%
84 - SUPPLIES & MATERIALS Total 9,366 14,440 11,948 11,948 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 8,614 11,226 10,078 10,078 0.00%
851007 - AUTOMOTIVE FUEL/WASH 3,027 3,799 3,500 5,000 42.86%
851010 - MAINT & REPAIR EQUIPMENT - - 500 - -100.00%
851016 - MAINT & REPAIR BUILDING 26,095 61,469 50,838 50,838 0.00%
851037 - MAINT & REPAIR NOC 6,714 29,999 27,737 27,737 0.00%
851066 - SEWER USE FEE/PROP TAX 8,785 8,889 5,850 9,000 53.85%
85 - MAINTENANCE & REPAIR Total 53,235 115,381 98,503 102,653 4.21%
87 - GENERAL EXPENSES
871006 - UNIFORM EXPENSE 363 6 502 502 0.00%
87 - GENERAL EXPENSES Total 363 6 502 502 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 5,000 4,000 5,500 6,685 21.55%
881003 - VEHICLE REPLACE ISF 2,764 2,997 5,743 5,703 -0.70%
881004 - IT ISF OPERATING CHARGE 11,929 8,476 12,027 13,112 9.02%
881005 - IT ISF REPLACEMENT CHARGE 2,416 2,017 2,227 2,227 0.00%
881007 - RSS EQUIPMENT ISF 37,031 35,531 35,531 35,531 0.00%
257
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
881008 - RSS INFRASTRUCTURE ISF 28,823 37,103 37,103 37,103 0.00%
881010 - WORKERS' COMP ISF MISC 4,749 2,998 4,118 7,025 70.60%
881012 - GENERAL LIABILITY INSURANCE 6,281 4,402 6,563 7,416 12.99%
881013 - UNINSURED CLAIMS CHARGE 2,705 5,315 - - 0.00%
881014 - ANNUAL OPEB CHARGE 9,615 9,647 7,361 7,961 8.16%
881015 - OTHER INSURANCE ISF RATES - - 374 374 0.00%
88 - INTERNAL SVC CHARGE Total 111,313 112,485 116,547 123,137 5.65%
90 - CAPITAL EXPENDITURES
911024 - EQUIPMENT N.O.C.643 - 31,231 31,231 0.00%
90 - CAPITAL EXPENDITURES Total 643 - 31,231 31,231 0.00%
0107024 - FACILITY MAINT & OPERATIONS Total 454,690 562,417 651,156 719,449 10.49%
0107025 - 16TH STREET COMMUNITY CENTER
81 - CONTRACT SERVICES
811053 - RENTAL PROPERTY 74,479 - - - 0.00%
81 - CONTRACT SERVICES Total 74,479 - - - 0.00%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 264 - - - 0.00%
831004 - UTILITIES ELECTRICITY 1,939 - - - 0.00%
83 - UTILITIES Total 2,203 - - - 0.00%
88 - INTERNAL SVC CHARGE
881007 - RSS EQUIPMENT ISF 2,268 - - - 0.00%
88 - INTERNAL SVC CHARGE Total 2,268 - - - 0.00%
0107025 - 16TH STREET COMMUNITY CENTER Total 78,950 - - - 0.00%
0107026 - JUNIOR LIFEGUARD FACILITY
70 - REGULAR SALARIES
711003 - SALARIES PART TIME - - - 17,267 0.00%
70 - REGULAR SALARIES Total - - - 17,267 0.00%
72 - BENEFITS
723004 - RETIREMENT PART TIME/TEMP - - - 648 0.00%
727016 - MEDICARE FRINGES - - - 250 0.00%
72 - BENEFITS Total - - - 898 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL - - - 4,200 0.00%
81 - CONTRACT SERVICES Total - - - 4,200 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC - - - 8,000 0.00%
84 - SUPPLIES & MATERIALS Total - - - 8,000 0.00%
258
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
85 - MAINTENANCE & REPAIR
851016 - MAINT & REPAIR BUILDING - - - 1,000 0.00%
85 - MAINTENANCE & REPAIR Total - - - 1,000 0.00%
88 - INTERNAL SVC CHARGE
881010 - WORKERS' COMP ISF MISC - - - 318 0.00%
88 - INTERNAL SVC CHARGE Total - - - 318 0.00%
0107026 - JUNIOR LIFEGUARD FACILITY Total - - - 31,683 0.00%
0107031 - OASIS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 523,714 524,593 581,394 629,388 8.26%
711003 - SALARIES PART TIME 42,348 43,732 85,350 102,701 20.33%
70 - REGULAR SALARIES Total 566,062 568,325 666,744 732,089 9.80%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY - 2,203 1,800 3,600 100.00%
71 - SPECIAL PAYS Total - 2,203 1,800 3,600 100.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 101,266 86,808 166,411 180,096 8.22%
722001 - PENSION EE NORMAL COST MISC 60,426 55,791 53,622 59,437 10.84%
723002 - PENSION ER NORMAL COST MISC 45,693 43,617 50,614 58,057 14.71%
723004 - RETIREMENT PART TIME/TEMP 47 376 3,201 3,851 20.33%
724001 - PENSION EE CONTRIB MISC (82,274) (81,980) (79,890) (73,077) -8.53%
725001 - PENSION UAL REQUIRED MISC 156,901 155,791 141,227 141,227 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 58,946 61,404 44,729 44,729 0.00%
727003 - CELL PHONE STIPEND 3,569 2,620 3,420 2,460 -28.07%
727004 - RHS $2.50 CONTRIBUTION 5,947 20,808 13,146 8,566 -34.84%
727012 - LIFE INSURANCE 632 636 840 840 0.00%
727013 - EMP ASSISTANCE PROGRAM 121 122 140 160 14.29%
727015 - UNEMPLOYMENT EXPENSE 4,630 - - - 0.00%
727016 - MEDICARE FRINGES 8,669 8,426 12,081 13,315 10.21%
727019 - SURVIVOR BENEFIT 689 577 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 301 301 300 300 -0.01%
728003 - COMPENSATED ABSENCES 19,160 19,646 20,349 22,029 8.25%
72 - BENEFITS Total 384,725 374,941 430,189 461,990 7.39%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 12,800 - - 0.00%
73 - LUMP SUM PAYS Total - 12,800 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME - 58 - - 0.00%
259
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
74 - OTHER PAYS Total - 58 - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 28,876 29,670 69,300 69,300 0.00%
811012 - SERVICES JANITORIAL 36,643 49,030 56,500 56,500 0.00%
811027 - SERVICES CITY PRINT CONTRACT - - 1,000 1,000 0.00%
811036 - CONTRACT RSS INSTRUCTORS 38,778 266,014 374,509 399,509 6.68%
81 - CONTRACT SERVICES Total 104,298 344,714 501,309 526,309 4.99%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 1,336 1,310 1,200 1,400 16.67%
831003 - UTILITIES NATURAL GAS 3,161 3,728 3,200 4,101 28.16%
831004 - UTILITIES ELECTRICITY 45,742 66,460 59,274 76,429 28.94%
831005 - UTILITIES WATER 13,537 15,137 13,518 16,000 18.36%
83 - UTILITIES Total 63,776 86,635 77,191 97,930 26.87%
84 - SUPPLIES & MATERIALS
841006 - OFFICE SUPPLY CITY PRINTING 5,419 18,189 20,000 20,000 0.00%
841007 - SUPPLIES OFFICE NOC 4,110 4,959 6,000 6,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 4,747 14,805 28,326 28,326 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 3,000 - 3,000 3,000 0.00%
84 - SUPPLIES & MATERIALS Total 17,276 37,954 57,326 57,326 0.00%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 4,470 6,434 14,800 8,800 -40.54%
851007 - AUTOMOTIVE FUEL/WASH 1,428 3,478 2,600 2,600 0.00%
851016 - MAINT & REPAIR BUILDING 26,573 50,269 40,200 40,200 0.00%
851037 - MAINT & REPAIR NOC 2,058 1,111 2,000 2,000 0.00%
851066 - SEWER USE FEE/PROP TAX 18,342 18,558 18,226 19,000 4.25%
851072 - SEWER FEES: FIXED + USE 1,250 1,437 322 1,500 365.84%
85 - MAINTENANCE & REPAIR Total 54,121 81,288 78,148 74,100 -5.18%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 4,697 3,000 3,000 0.00%
861003 - TRAINING 651 2,438 3,000 3,000 0.00%
86 - TRAVEL & TRAINING Total 651 7,135 6,000 6,000 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC 93 93 500 500 0.00%
871004 - PUBLICATIONS & DUES NOC 1,393 1,295 800 1,300 62.50%
871006 - UNIFORM EXPENSE - 37 - - 0.00%
87 - GENERAL EXPENSES Total 1,486 1,425 1,300 1,800 38.46%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 14,000 4,000 13,000 15,802 21.55%
260
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
881003 - VEHICLE REPLACE ISF 11,076 - 10,686 29,395 175.07%
881004 - IT ISF OPERATING CHARGE 57,918 40,992 55,956 61,221 9.41%
881005 - IT ISF REPLACEMENT CHARGE 11,732 10,398 10,811 10,811 0.00%
881007 - RSS EQUIPMENT ISF 42,827 30,715 30,715 30,715 0.00%
881010 - WORKERS' COMP ISF MISC 19,695 12,388 8,005 15,087 88.48%
881012 - GENERAL LIABILITY INSURANCE 26,050 18,190 15,037 17,305 15.08%
881013 - UNINSURED CLAIMS CHARGE 11,219 21,963 - - 0.00%
881014 - ANNUAL OPEB CHARGE 35,222 35,338 27,678 33,048 19.40%
881015 - OTHER INSURANCE ISF RATES - - 126 126 0.00%
88 - INTERNAL SVC CHARGE Total 229,739 173,983 172,015 213,510 24.12%
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT 2,046 2,343 2,000 2,000 0.00%
911004 - COMPUTER EQUIPMENT 856 - 1,500 1,500 0.00%
911039 - OFFICE FURNITURE/FIXTURES - - 1,000 1,000 0.00%
90 - CAPITAL EXPENDITURES Total 2,902 2,343 4,500 4,500 0.00%
0107031 - OASIS Total 1,425,035 1,693,806 1,996,522 2,179,155 9.15%
0107032 - OASIS FITNESS CENTER
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 70,862 73,269 77,928 87,258 11.97%
711003 - SALARIES PART TIME 35,546 107,528 107,645 118,434 10.02%
70 - REGULAR SALARIES Total 106,407 180,797 185,573 205,692 10.84%
71 - SPECIAL PAYS
712006 - BILINGUAL PAY 7 - - - 0.00%
71 - SPECIAL PAYS Total 7 - - - 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 14,848 13,723 26,986 45,024 66.84%
721002 - CAFETERIA ALLOWANCE PT 45 - - - 0.00%
722001 - PENSION EE NORMAL COST MISC 3,959 3,670 5,065 6,754 33.33%
723002 - PENSION ER NORMAL COST MISC 8,488 10,924 7,489 9,380 25.26%
723004 - RETIREMENT PART TIME/TEMP 708 2,450 4,037 4,441 10.02%
724001 - PENSION EE CONTRIB MISC (7,865) (7,221) (10,131) (10,035) -0.95%
725001 - PENSION UAL REQUIRED MISC 22,486 22,326 17,909 17,909 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 8,447 8,800 5,672 5,672 0.00%
727003 - CELL PHONE STIPEND 1,053 818 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 107 887 1,152 1,152 0.00%
727012 - LIFE INSURANCE 118 104 210 210 0.00%
727013 - EMP ASSISTANCE PROGRAM 22 23 40 40 0.00%
727015 - UNEMPLOYMENT EXPENSE 6,256 - - - 0.00%
727016 - MEDICARE FRINGES 1,533 2,756 3,082 3,635 17.95%
727019 - SURVIVOR BENEFIT 63 58 - - 0.00%
728003 - COMPENSATED ABSENCES 2,659 2,811 2,727 3,054 11.97%
261
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
72 - BENEFITS Total 62,926 62,128 65,198 88,197 35.28%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 2,400 - - 0.00%
73 - LUMP SUM PAYS Total - 2,400 - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 168 - - - 0.00%
811036 - CONTRACT RSS INSTRUCTORS 23,744 77,063 173,918 243,918 40.25%
81 - CONTRACT SERVICES Total 23,912 77,063 173,918 243,918 40.25%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 266 822 1,000 1,000 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 2,419 5,907 3,575 3,575 0.00%
84 - SUPPLIES & MATERIALS Total 2,685 6,729 4,575 4,575 0.00%
85 - MAINTENANCE & REPAIR
851010 - MAINT & REPAIR EQUIPMENT 4,815 2,847 10,000 10,000 0.00%
85 - MAINTENANCE & REPAIR Total 4,815 2,847 10,000 10,000 0.00%
86 - TRAVEL & TRAINING
861003 - TRAINING - 475 1,500 1,500 0.00%
86 - TRAVEL & TRAINING Total - 475 1,500 1,500 0.00%
87 - GENERAL EXPENSES
871003 - POSTAGE/FREIGHT/EXPRESS NOC - - 500 - -100.00%
87 - GENERAL EXPENSES Total - - 500 - -100.00%
88 - INTERNAL SVC CHARGE
881004 - IT ISF OPERATING CHARGE 24,217 19,667 23,764 25,966 9.26%
881005 - IT ISF REPLACEMENT CHARGE 4,905 4,902 4,520 4,520 0.00%
881007 - RSS EQUIPMENT ISF 18,287 24,287 24,287 24,287 0.00%
881010 - WORKERS' COMP ISF MISC 2,733 1,772 3,054 4,484 46.84%
881012 - GENERAL LIABILITY INSURANCE 3,615 2,602 2,515 3,001 19.32%
881013 - UNINSURED CLAIMS CHARGE 1,557 3,142 - - 0.00%
881014 - ANNUAL OPEB CHARGE 6,285 6,306 4,058 5,383 32.66%
88 - INTERNAL SVC CHARGE Total 61,599 62,677 62,198 67,641 8.75%
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT 630 1,469 2,100 2,100 0.00%
911006 - FITNESS EQUIPMENT - 680 729 729 0.00%
90 - CAPITAL EXPENDITURES Total 630 2,149 2,829 2,829 0.00%
0107032 - OASIS FITNESS CENTER Total 262,982 397,265 506,292 624,352 23.32%
0107033 - OASIS TRANSPORTATION
262
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 343,270 358,170 372,577 387,617 4.04%
711003 - SALARIES PART TIME - 22,709 25,256 26,635 5.46%
70 - REGULAR SALARIES Total 343,270 380,879 397,833 414,253 4.13%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 612 490 495 165 -66.67%
712006 - BILINGUAL PAY 1,805 1,805 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 2,417 2,295 2,295 1,965 -14.38%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 107,936 109,822 121,435 135,072 11.23%
722001 - PENSION EE NORMAL COST MISC 27,687 28,634 33,855 37,470 10.68%
723002 - PENSION ER NORMAL COST MISC 29,354 29,395 29,855 34,741 16.37%
723004 - RETIREMENT PART TIME/TEMP - 853 947 999 5.46%
724001 - PENSION EE CONTRIB MISC (39,879) (41,813) (48,435) (44,912) -7.27%
725001 - PENSION UAL REQUIRED MISC 70,359 69,861 85,622 85,622 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 26,433 27,537 27,118 27,118 0.00%
727003 - CELL PHONE STIPEND 963 963 960 960 0.00%
727004 - RHS $2.50 CONTRIBUTION 6,539 7,400 10,196 5,952 -41.62%
727012 - LIFE INSURANCE 567 567 630 630 0.00%
727013 - EMP ASSISTANCE PROGRAM 106 106 120 120 0.00%
727015 - UNEMPLOYMENT EXPENSE 362 - - - 0.00%
727016 - MEDICARE FRINGES 5,410 5,974 7,537 8,008 6.25%
727019 - SURVIVOR BENEFIT 313 289 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB - - 1,200 1,200 0.00%
728003 - COMPENSATED ABSENCES 12,269 12,572 13,040 13,567 4.04%
72 - BENEFITS Total 248,420 252,159 284,080 306,546 7.91%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 10,800 - - 0.00%
73 - LUMP SUM PAYS Total - 10,800 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 27 474 - - 0.00%
74 - OTHER PAYS Total 27 474 - - 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 320 450 2,200 2,200 0.00%
81 - CONTRACT SERVICES Total 320 450 2,200 2,200 0.00%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 7,810 7,599 8,050 8,050 0.00%
83 - UTILITIES Total 7,810 7,599 8,050 8,050 0.00%
263
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
RECREATION SUMMARY BY ACCOUNT DETAIL
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 907 1,260 1,000 1,000 0.00%
84 - SUPPLIES & MATERIALS Total 907 1,260 1,000 1,000 0.00%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 16,741 29,959 22,500 30,000 33.33%
85 - MAINTENANCE & REPAIR Total 16,741 29,959 22,500 30,000 33.33%
86 - TRAVEL & TRAINING
861003 - TRAINING - 987 1,125 1,125 0.00%
86 - TRAVEL & TRAINING Total - 987 1,125 1,125 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 33,500 40,000 31,000 37,681 21.55%
881003 - VEHICLE REPLACE ISF 31,289 31,688 40,714 47,609 16.93%
881004 - IT ISF OPERATING CHARGE 35,192 26,084 34,248 37,447 9.34%
881005 - IT ISF REPLACEMENT CHARGE 7,129 6,555 6,569 6,569 0.00%
881010 - WORKERS' COMP ISF MISC 13,295 7,927 4,273 8,312 94.54%
881012 - GENERAL LIABILITY INSURANCE 17,585 11,640 14,731 16,502 12.02%
881013 - UNINSURED CLAIMS CHARGE 7,573 14,055 - - 0.00%
881014 - ANNUAL OPEB CHARGE 23,485 23,562 19,400 20,353 4.91%
881015 - OTHER INSURANCE ISF RATES - - 492 492 0.00%
88 - INTERNAL SVC CHARGE Total 169,048 161,511 151,427 174,966 15.54%
0107033 - OASIS TRANSPORTATION Total 788,960 848,375 870,510 940,104 7.99%
16470 - FiiN Rec Support
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL - - 110,000 110,000 0.00%
81 - CONTRACT SERVICES Total - - 110,000 110,000 0.00%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC - - 37,000 37,000 0.00%
84 - SUPPLIES & MATERIALS Total - - 37,000 37,000 0.00%
16470 - FiiN Rec Support Total - - 147,000 147,000 0.00%
Grand Total 11,407,501 13,166,924 13,774,977 15,541,067 12.82%
264
265
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
0109062 - STORM DRAINS/STREET SWEEPING 3,592,760$ 3,783,690$ 4,058,533$ 4,236,003$ 4.37%
0109063 - STREET LIGHT/ELECTRICAL 1,436,439$ 1,448,624$ 1,590,883$ 1,746,254$ 9.77%
10090907 - OIL & GAS 713,793$ 1,479,786$ 855,909$ 871,549$ 1.83%
7019052 - WATER SYSTEM SERVICE 25,004,591$ 24,476,662$ 28,431,922$ 29,985,503$ 5.46%
7119061 - WASTEWATER OPERATIONS 3,838,980$ 3,033,216$ 4,884,651$ 5,097,917$ 4.37%
Grand Total 34,586,563$ 34,221,977$ 39,821,898$ 41,937,226$ 5.31%
UTILITIES DEPARTMENT
$8,500,000
$5,000,000
$2,869,431
$2,449,728
$1,463,772
$846,336
$537,626
$480,726
$377,649
$330,000
GROUNDWATER EXP
IMPORTED WATER EXP
UTILITIES ELECTRICITY
SERVICE CHARGE ADMINISTRATIVE
MAINT & REPAIR NOC
CONTRACT SERVICES STRT SWPING
SERVICES PROFESSIONAL
RECLAIMED WATER EXP OCWD
CONTRACT SERVICES STORM DRAINS
TREATMENT CHEMICALS
Top Non-Personnel Budgeted Items - FY 24
$6.0 M,
2.0%
$287.9 M,
98.0%
% of General Fund Budget
Utilities Department Other General Fund Departments
266
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
FY 22 FY 23 FY 24
Full-Time 53.50 53.50 53.50
Part-Time (FTE)3.96 3.96 3.50
Full-Time FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
1.00 1.00 95,065 - 35,355 130,420
1.00 1.00 78,934 1,800 34,498 115,232
1.00 1.00 78,167 - 32,297 110,464
1.00 1.00 100,178 165 38,212 138,555
1.00 1.00 100,178 - 37,834 138,012
1.00 1.00 78,825 - 33,416 112,241
1.00 1.00 85,554 220 35,937 121,711
1.00 1.00 85,554 330 36,517 122,402
1.00 1.00 85,554 220 35,559 121,333
1.00 1.00 166,595 - 69,318 235,913
0.50 0.50 49,340 - 30,787 80,127
1.00 1.00 73,833 - 34,597 108,430
1.00 1.00 136,825 - 65,296 202,121
1.00 1.00 174,924 - 47,030 221,955
1.00 1.00 100,178 615 37,834 138,627
1.00 1.00 115,911 670 39,847 156,428
1.00 1.00 100,178 865 37,881 138,924
1.00 1.00 100,178 1,465 37,801 139,445
1.00 1.00 100,178 870 38,115 139,163
1.00 1.00 100,178 625 37,990 138,794
1.00 1.00 79,256 515 33,811 113,582
1.00 1.00 100,178 680 37,839 138,697
1.00 1.00 78,167 - 32,297 110,464
1.00 1.00 259,221 - 66,887 326,109
1.00 1.00 61,921 680 31,300 93,901
1.00 1.00 65,013 625 31,664 97,302
1.00 1.00 66,950 275 30,980 98,206
1.00 1.00 59,221 275 30,058 89,554
1.00 1.00 76,458 865 34,255 111,578
1.00 1.00 61,433 275 30,907 92,615
1.00 1.00 62,619 330 30,468 93,416
1.00 1.00 82,994 330 34,873 118,196
1.00 1.00 59,927 165 30,133 90,225
1.00 1.00 56,163 - 29,669 85,833
1.00 1.00 82,994 110 34,502 117,606
1.00 1.00 65,013 570 31,360 96,943
1.00 1.00 82,994 275 32,896 116,165
1.00 1.00 58,690 330 30,299 89,319
1.00 1.00 88,864 570 36,049 125,484
1.00 1.00 77,081 1,075 34,659 112,814
1.00 1.00 89,197 680 36,514 126,391
1.00 1.00 69,782 515 32,224 102,521
1.00 1.00 89,197 - 35,612 124,808
1.00 1.00 84,854 515 35,774 121,143
1.00 1.00 89,197 515 36,136 125,848
1.00 1.00 115,911 800 38,212 154,923
1.00 1.00 115,911 800 39,936 156,647
1.00 1.00 115,911 1,370 40,322 157,603
1.00 1.00 111,808 1,050 39,259 152,116
1.00 1.00 105,141 1,020 38,434 144,596
1.00 1.00 105,141 1,220 36,961 143,322
1.00 1.00 105,141 1,240 38,583 144,964
1.00 1.00 121,719 1,390 40,809 163,917
1.00 1.00 115,911 1,075 40,089 157,075
Utilities Specialist
Utilities Specialist
Utilities Specialist
Utilities Specialist
Utilities Specialist
Utilities Specialist
Water Production Operator
Water Production Supervisor
Water Quality Coordinator
Utilities Specialist - Senior
Utilities Supervisor
Water Production Operator
Water Production Operator
Utilities Specialist - Senior
Utilities Specialist - Senior
Utilities Supervisor
Utilities Supervisor
Utilities Supervisor
UTILITIES PERSONNEL
Administrative Assistant
Department Assistant
Electrical & Instrumentation Specialist
Equipment Operator II
Electrical & Instrumentation Specialist
Electrical & Instrumentation Specialist
Electrical & Instrumentation Specialist
Equipment Operator II
Equipment Operator II
Utilities Crew Chief
Utilities Crew Chief
Storm Drain And Street Sweeping Supervisor
Utilities Crew Chief
Storm Drain And Street Sweeping Crew Chief
Field Superintendent II
IT Technician - Senior
Maintenance Worker I
Management Analyst - Senior
Operations Support Superintendent
Utilities Crew Chief
Utilities Crew Chief
Utilities Crew Chief
Utilities Crew Chief
Utilities Specialist
Utilities Director
Utilities Specialist
Utilities Specialist
Utilities Specialist
Utilities Specialist
Utilities Specialist
Utilities Specialist
Utilities Specialist
Utilities Specialist - Senior
Utilities Specialist - Senior
Utilities Specialist - Senior
Utilities Specialist - Senior
267
CITY OF NEWPORT BEACH – ADOPTED BUDGET FY 2023-24
Part-Time (FTE)FY 23 FY 24 Base Pay Specialty Pay Benefits Total Pay
0.00 1.00 58,093 - 3,021 61,114
1.46 0.00 - - - -
1.00 1.00 41,931 - 2,180 44,111
0.50 0.50 32,221 - 1,676 33,897
1.00 1.00 78,347 - 4,074 82,422
5,276,901 27,980 2,020,842 7,325,723
Utilities Specialist - PT
Department Assistant
Utilities Specialist - PT
Intern
Maintenance Aide
268
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 7,854,255 6,813,779 8,873,909 9,459,200 6.60%
70 - REGULAR SALARIES 4,664,394 4,630,660 4,921,778 5,276,901 7.22%
71 - SPECIAL PAYS 28,066 28,188 28,260 28,255 -0.02%
72 - BENEFITS 2,597,169 1,360,557 3,246,575 3,476,748 7.09%
73 - LUMP SUM PAYS - 105,000 - - 0.00%
74 - OTHER PAYS 564,625 689,374 677,296 677,296 0.00%
MAINTENANCE & OPERATIONS 22,931,867 23,977,408 26,302,167 27,519,999 4.63%
81 - CONTRACT SERVICES 2,514,397 2,482,647 3,072,200 2,917,661 -5.03%
83 - UTILITIES 2,768,948 2,602,558 2,446,800 2,984,035 21.96%
84 - SUPPLIES & MATERIALS 11,597,793 12,674,455 14,526,680 15,032,980 3.49%
85 - MAINTENANCE & REPAIR 3,271,008 3,625,846 3,700,622 3,873,433 4.67%
86 - TRAVEL & TRAINING 17,683 37,733 46,760 46,760 0.00%
87 - GENERAL EXPENSES 2,762,038 2,554,169 2,509,105 2,665,130 6.22%
INTERNAL SERVICE CHARGE 3,763,908 3,213,465 4,557,669 4,869,874 6.85%
88 - INTERNAL SVC CHARGE 3,763,908 3,213,465 4,557,669 4,865,374 6.75%
89 - RISK MANAGEMENT - - - 4,500 0.00%
CAPITAL EXPENDITURES 36,534 217,326 88,154 88,154 0.00%
90 - CAPITAL EXPENDITURES 36,534 217,326 88,154 88,154 0.00%
Grand Total 34,586,563 34,221,977 39,821,898 41,937,226 5.31%
UTILITIES SUMMARY BY ACCOUNT TYPE
$7
.
9
M
$2
2
.
9
M
$3
.
8
M
$6
.
8
M
$2
4
.
0
M
$8
.
9
M
$2
6
.
3
M
$4
.
6
M
$9
.
5
M
$2
7
.
5
M
$4
.
9
M
SALARIES & BENEFITS MAINTENANCE &
OPERATIONS
INTERNAL SERVICE CHARGE CAPITAL EXPENDITURES
FY 21 Actuals FY 22 Actuals FY23 Adopted FY24 Adopted
269
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
0109062 - STORM DRAINS/STREET SWEEPING
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 649,452 618,772 654,483 691,804 5.70%
711003 - SALARIES PART TIME - 5,486 - - 0.00%
70 - REGULAR SALARIES Total 649,452 624,258 654,483 691,804 5.70%
71 - SPECIAL PAYS
712003 - NIGHT DIFFERENTIAL MISC 101 82 - - 0.00%
712004 - CERTIFICATION PAY 1,580 2,248 1,715 2,735 59.48%
71 - SPECIAL PAYS Total 1,681 2,329 1,715 2,735 59.48%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 160,630 149,028 168,660 180,096 6.78%
722001 - PENSION EE NORMAL COST MISC 73,093 70,634 65,204 71,204 9.20%
723002 - PENSION ER NORMAL COST MISC 49,398 44,541 48,905 58,148 18.90%
723004 - RETIREMENT PART TIME/TEMP - 327 - - 0.00%
724001 - PENSION EE CONTRIB MISC (93,286) (88,155) (85,083) (80,452) -5.44%
725001 - PENSION UAL REQUIRED MISC 158,025 156,907 150,406 150,406 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 59,368 61,844 47,637 47,637 0.00%
727003 - CELL PHONE STIPEND 4,119 4,157 4,500 5,040 12.00%
727004 - RHS $2.50 CONTRIBUTION 10,432 13,318 13,290 12,744 -4.11%
727012 - LIFE INSURANCE 849 859 840 840 0.00%
727013 - EMP ASSISTANCE PROGRAM 159 161 160 160 0.00%
727016 - MEDICARE FRINGES 12,168 12,814 11,960 12,755 6.65%
727019 - SURVIVOR BENEFIT 626 404 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 1,366 1,338 1,200 1,500 24.98%
728003 - COMPENSATED ABSENCES 22,107 22,137 22,732 24,213 6.52%
72 - BENEFITS Total 459,053 450,313 450,411 484,292 7.52%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 13,000 - - 0.00%
73 - LUMP SUM PAYS Total - 13,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 152,396 230,522 191,380 191,380 0.00%
713008 - CALL BACK PAY 2,928 4,382 10,000 10,000 0.00%
713009 - STAND BY PAY 1,092 72 12,500 12,500 0.00%
74 - OTHER PAYS Total 156,415 234,976 213,880 213,880 0.00%
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 126,552 117,512 178,300 183,500 2.92%
811021 - CONTRACT SERVICES STRT SWPING 744,249 860,202 822,200 846,336 2.94%
811022 - CONTRACT SERVICES ALLEY SWEEP 60,434 77,231 83,231 86,231 3.60%
811024 - CONTRACT SERVICES STORM DRAINS 303,265 287,984 371,000 377,649 1.79%
UTILITIES SUMMARY BY ACCOUNT DETAIL
270
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
UTILITIES SUMMARY BY ACCOUNT DETAIL
811027 - SERVICES CITY PRINT CONTRACT - - 33 33 0.00%
81 - CONTRACT SERVICES Total 1,234,501 1,342,929 1,454,764 1,493,749 2.68%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 2,003 1,394 1,500 1,500 0.00%
831004 - UTILITIES ELECTRICITY 7,071 1,795 5,150 5,150 0.00%
83 - UTILITIES Total 9,074 3,189 6,650 6,650 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 732 122 1,500 1,500 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 4,482 5,682 5,000 5,000 0.00%
841026 - STREET CLEANING EXPENSE 736 - 2,000 2,000 0.00%
841044 - TOOLS INSTRUMENTS ETC 5,176 3,257 4,000 4,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 142,325 120,942 125,000 140,000 12.00%
84 - SUPPLIES & MATERIALS Total 153,452 130,003 137,500 152,500 10.91%
85 - MAINTENANCE & REPAIR
851007 - AUTOMOTIVE FUEL/WASH 19,608 23,698 30,000 30,000 0.00%
851010 - MAINT & REPAIR EQUIPMENT 6,870 5,005 7,500 7,500 0.00%
851013 - PRINTER MAINT/SUPPLIES 895 - 1,000 1,000 0.00%
851015 - MAINT E COAST HIGHWAY 1,200 - 7,114 7,114 0.00%
851016 - MAINT & REPAIR BUILDING - (14) - - 0.00%
851037 - MAINT & REPAIR NOC 220,438 254,092 259,139 262,264 1.21%
851039 - MAINT STORM DRAINS 131,260 105,303 135,000 137,000 1.48%
851044 - MAINT TRAFFIC CONTROL - - 2,000 2,000 0.00%
85 - MAINTENANCE & REPAIR Total 380,272 388,084 441,753 446,878 1.16%
86 - TRAVEL & TRAINING
861003 - TRAINING 1,452 1,988 2,500 2,500 0.00%
86 - TRAVEL & TRAINING Total 1,452 1,988 2,500 2,500 0.00%
87 - GENERAL EXPENSES
871004 - PUBLICATIONS & DUES NOC 50 - 201 201 0.00%
871006 - UNIFORM EXPENSE 3,843 4,102 4,031 4,031 0.00%
87 - GENERAL EXPENSES Total 3,893 4,102 4,232 4,232 0.00%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 98,450 110,000 92,500 120,337 30.09%
881003 - VEHICLE REPLACE ISF 129,165 232,762 205,427 234,533 14.17%
881004 - IT ISF OPERATING CHARGE 40,639 56,533 57,771 64,436 11.54%
881005 - IT ISF REPLACEMENT CHARGE 9,464 11,189 10,398 10,398 0.00%
881010 - WORKERS' COMP ISF MISC 31,915 20,858 41,220 32,455 -21.26%
881012 - GENERAL LIABILITY INSURANCE 134,948 96,167 245,870 234,687 -4.55%
881013 - UNINSURED CLAIMS CHARGE 58,116 20,128 381 353 -7.25%
881014 - ANNUAL OPEB CHARGE 40,747 40,881 33,818 36,325 7.41%
271
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
UTILITIES SUMMARY BY ACCOUNT DETAIL
881015 - OTHER INSURANCE ISF RATES - - 2,260 2,260 0.00%
88 - INTERNAL SVC CHARGE Total 543,444 588,517 689,645 735,783 6.69%
90 - CAPITAL EXPENDITURES
911004 - COMPUTER EQUIPMENT 72 - 1,000 1,000 0.00%
90 - CAPITAL EXPENDITURES Total 72 - 1,000 1,000 0.00%
0109062 - STORM DRAINS/STREET SWEEPING Total 3,592,760 3,783,690 4,058,533 4,236,003 4.37%
0109063 - STREET LIGHT/ELECTRICAL
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 155,246 110,152 158,436 156,992 -0.91%
70 - REGULAR SALARIES Total 155,246 110,152 158,436 156,992 -0.91%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 276 2 275 275 0.00%
71 - SPECIAL PAYS Total 276 2 275 275 0.00%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 44,909 33,822 44,976 45,024 0.11%
722001 - PENSION EE NORMAL COST MISC 13,529 7,277 10,298 12,226 18.71%
723002 - PENSION ER NORMAL COST MISC 13,598 10,762 15,226 16,980 11.52%
724001 - PENSION EE CONTRIB MISC (20,092) (14,320) (20,597) (18,165) -11.81%
725001 - PENSION UAL REQUIRED MISC 35,730 35,477 36,410 36,410 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 13,422 13,982 11,532 11,532 0.00%
727003 - CELL PHONE STIPEND 1,926 1,446 1,920 960 -50.00%
727004 - RHS $2.50 CONTRIBUTION 2,493 30 1,144 1,144 0.00%
727012 - LIFE INSURANCE 220 152 210 210 0.00%
727013 - EMP ASSISTANCE PROGRAM 41 29 40 40 0.00%
727016 - MEDICARE FRINGES 2,452 1,614 2,949 2,943 -0.21%
727019 - SURVIVOR BENEFIT 125 115 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 333 5 600 600 0.00%
728003 - COMPENSATED ABSENCES 5,587 5,522 5,545 5,495 -0.91%
72 - BENEFITS Total 114,275 95,914 110,254 115,399 4.67%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 4,000 - - 0.00%
73 - LUMP SUM PAYS Total - 4,000 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 19,018 2,730 8,000 8,000 0.00%
713008 - CALL BACK PAY 149 584 2,000 2,000 0.00%
713009 - STAND BY PAY - 440 10,000 10,000 0.00%
74 - OTHER PAYS Total 19,167 3,754 20,000 20,000 0.00%
81 - CONTRACT SERVICES
272
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
UTILITIES SUMMARY BY ACCOUNT DETAIL
811008 - SERVICES PROFESSIONAL - - 7,000 7,210 3.00%
811017 - SERVICES CONTRACT 195,035 195,393 190,706 200,900 5.35%
81 - CONTRACT SERVICES Total 195,035 195,393 197,706 208,110 5.26%
83 - UTILITIES
831004 - UTILITIES ELECTRICITY 621,170 696,692 670,000 801,196 19.58%
83 - UTILITIES Total 621,170 696,692 670,000 801,196 19.58%
85 - MAINTENANCE & REPAIR
851001 - GENERATOR MAINT & REPAIR 10,680 10,052 11,381 11,381 0.00%
851016 - MAINT & REPAIR BUILDING - - 2,000 2,000 0.00%
851037 - MAINT & REPAIR NOC 241,499 275,795 301,468 301,668 0.07%
85 - MAINTENANCE & REPAIR Total 252,178 285,847 314,849 315,049 0.06%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 5,625 - 13,500 18,233 35.06%
881003 - VEHICLE REPLACE ISF 4,472 - 19,143 24,482 27.89%
881004 - IT ISF OPERATING CHARGE 5,090 14,127 15,056 16,833 11.80%
881005 - IT ISF REPLACEMENT CHARGE 1,262 2,797 2,773 2,773 0.00%
881010 - WORKERS' COMP ISF MISC 8,067 5,194 9,779 8,395 -14.15%
881012 - GENERAL LIABILITY INSURANCE 34,111 23,947 50,425 48,950 -2.92%
881013 - UNINSURED CLAIMS CHARGE 14,690 5,012 82 77 -5.35%
881014 - ANNUAL OPEB CHARGE 5,775 5,794 8,250 9,135 10.72%
881015 - OTHER INSURANCE ISF RATES - - 357 357 0.00%
88 - INTERNAL SVC CHARGE Total 79,092 56,872 119,363 129,234 8.27%
0109063 - STREET LIGHT/ELECTRICAL Total 1,436,439 1,448,624 1,590,883 1,746,254 9.77%
10090907 - OIL & GAS
81 - CONTRACT SERVICES
811008 - SERVICES PROFESSIONAL 124,155 116,153 128,110 130,450 1.83%
841060 - OTHER AGENCY FEES 40,483 119,803 42,000 42,000 0.00%
81 - CONTRACT SERVICES Total 164,637 235,956 170,110 172,450 1.38%
83 - UTILITIES
831001 - TELECOMM DATALINES 608 722 750 750 0.00%
831004 - UTILITIES ELECTRICITY 64,102 59,968 63,860 63,860 0.00%
831005 - UTILITIES WATER 13,888 15,592 12,500 16,000 28.00%
83 - UTILITIES Total 78,598 76,282 77,110 80,610 4.54%
84 - SUPPLIES & MATERIALS
841015 - SPECIAL DEPT SUPPLIES NOC 206 1,199 2,500 2,500 0.00%
841018 - TREATMENT CHEMICALS - - 10,000 10,000 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 123,096 154,883 181,500 186,800 2.92%
84 - SUPPLIES & MATERIALS Total 123,302 156,081 194,000 199,300 2.73%
273
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
UTILITIES SUMMARY BY ACCOUNT DETAIL
85 - MAINTENANCE & REPAIR
851026 - LANDSCAPE MAINT - - 70,000 70,000 0.00%
851037 - MAINT & REPAIR NOC 347,256 1,011,466 344,189 344,189 0.00%
85 - MAINTENANCE & REPAIR Total 347,256 1,011,466 414,189 414,189 0.00%
88 - INTERNAL SVC CHARGE
881015 - OTHER INSURANCE ISF RATES - - 500 500 0.00%
88 - INTERNAL SVC CHARGE Total - - 500 500 0.00%
89 - RISK MANAGEMENT
891043 - PROPERTY INSURANCE - - - 4,500 0.00%
89 - RISK MANAGEMENT Total - - - 4,500 0.00%
10090907 - OIL & GAS Total 713,793 1,479,786 855,909 871,549 1.83%
7019052 - WATER SYSTEM SERVICE
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 2,910,776 2,921,885 3,045,755 3,242,203 6.45%
711003 - SALARIES PART TIME 65,770 36,833 107,482 74,152 -31.01%
70 - REGULAR SALARIES Total 2,976,545 2,958,718 3,153,237 3,316,355 5.17%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 18,592 18,111 18,525 16,320 -11.90%
712006 - BILINGUAL PAY 1,805 1,805 1,800 1,800 0.00%
71 - SPECIAL PAYS Total 20,397 19,916 20,325 18,120 -10.85%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 700,991 711,260 747,726 765,408 2.36%
722001 - PENSION EE NORMAL COST MISC 290,467 278,760 282,761 311,768 10.26%
723002 - PENSION ER NORMAL COST MISC 244,744 238,557 241,382 295,625 22.47%
723004 - RETIREMENT PART TIME/TEMP 951 1,314 4,031 2,781 -31.01%
724001 - PENSION EE CONTRIB MISC (394,265) (390,064) (395,948) (377,773) -4.59%
725001 - PENSION UAL REQUIRED MISC 692,640 687,736 699,943 699,943 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 260,216 145,320 221,685 221,685 0.00%
727001 - CAR ALLOWANCE 4,813 4,813 4,800 4,800 0.00%
727003 - CELL PHONE STIPEND 21,881 21,687 20,820 19,860 -4.61%
727004 - RHS $2.50 CONTRIBUTION 44,742 51,462 44,838 37,486 -16.40%
727012 - LIFE INSURANCE 3,347 3,334 3,570 3,570 0.00%
727013 - EMP ASSISTANCE PROGRAM 629 628 680 680 0.00%
727016 - MEDICARE FRINGES 51,150 52,833 56,833 59,806 5.23%
727017 - PARS DC 401A - 1,985 - - 0.00%
727019 - SURVIVOR BENEFIT 2,129 1,905 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 6,058 5,162 5,401 10,284 90.43%
728003 - COMPENSATED ABSENCES 105,249 105,660 106,601 113,477 6.45%
729015 - CONTRA PENSION EXP (GASB 68)(289,552) (1,070,895) - - 0.00%
729016 - CONTRA OPEB EXP (GASB 75)(134,241) (122,705) - - 0.00%
274
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
UTILITIES SUMMARY BY ACCOUNT DETAIL
72 - BENEFITS Total 1,611,951 728,753 2,045,122 2,169,401 6.08%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 66,500 - - 0.00%
73 - LUMP SUM PAYS Total - 66,500 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 122,701 135,070 125,000 125,000 0.00%
713008 - CALL BACK PAY 70,651 95,998 51,500 51,500 0.00%
713009 - STAND BY PAY 93,280 111,686 107,475 107,475 0.00%
74 - OTHER PAYS Total 286,633 342,753 283,975 283,975 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL - - 4,000 4,000 0.00%
811008 - SERVICES PROFESSIONAL 155,488 73,738 151,373 155,466 2.70%
811045 - WATER CONSERVATION SUPPORT 23 13,648 218,247 218,247 0.00%
811049 - METER READING SERVICES 296,026 158,865 223,800 100,000 -55.32%
811057 - SCADA PROGRAMMING 155,724 162,455 150,000 151,999 1.33%
811058 - HAZARDOUS MATERIALS REMOVAL 150 - 20,000 20,440 2.20%
811062 - UNDERGROUND SERVICE ALERT PRGM - 14,684 15,000 15,000 0.00%
841060 - OTHER AGENCY FEES 231,207 215,596 226,200 234,200 3.54%
81 - CONTRACT SERVICES Total 838,618 638,985 1,008,620 899,352 -10.83%
83 - UTILITIES
831001 - TELECOMM DATALINES 14,756 14,833 15,100 15,100 0.00%
831002 - UTILITIES TELEPHONE 36,325 40,542 40,000 42,000 5.00%
831004 - UTILITIES ELECTRICITY 1,914,535 1,682,769 1,534,700 1,935,185 26.10%
831005 - UTILITIES WATER 16,359 14,361 20,000 20,000 0.00%
83 - UTILITIES Total 1,984,434 1,755,735 1,613,300 2,015,839 24.95%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 3,666 3,457 5,500 5,500 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 60,200 75,159 75,000 75,000 0.00%
841018 - TREATMENT CHEMICALS 157,399 121,521 180,000 320,000 77.78%
841044 - TOOLS INSTRUMENTS ETC 22,677 22,393 22,500 22,500 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 75 - - - 0.00%
841057 - IMPORTED WATER EXP 1,345,088 4,865,898 5,100,000 5,000,000 -1.96%
841058 - GROUNDWATER EXP 9,014,696 6,762,171 8,058,000 8,500,000 5.49%
841059 - RECLAIMED WATER EXP OCWD 565,182 459,450 480,726 480,726 0.00%
841063 - WATER CNSRV ACTIVITIES 92,698 25,283 202,371 202,371 0.00%
841073 - YARD & PROJECT MATERIALS 55,627 46,134 51,233 55,233 7.81%
84 - SUPPLIES & MATERIALS Total 11,317,307 12,381,466 14,175,330 14,661,330 3.43%
85 - MAINTENANCE & REPAIR
841014 - SUPPLIES JANITORIAL NOC 14,407 10,140 9,000 9,000 0.00%
275
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
UTILITIES SUMMARY BY ACCOUNT DETAIL
851001 - GENERATOR MAINT & REPAIR 15,749 7,986 14,022 14,022 0.00%
851002 - VALVE MAINT PROGRAM 90,537 66,214 90,000 98,000 8.89%
851003 - AIR VAC MAINT PROGRAM 17,633 2,228 20,000 20,000 0.00%
851007 - AUTOMOTIVE FUEL/WASH 77,268 100,094 86,000 105,000 22.09%
851010 - MAINT & REPAIR EQUIPMENT 4,771 5,640 10,000 10,000 0.00%
851013 - PRINTER MAINT/SUPPLIES 2,113 2,975 5,000 5,000 0.00%
851014 - MAINT & REPAIR DAMAGE 2,500 - - - 0.00%
851016 - MAINT & REPAIR BUILDING 3,401 3,284 45,501 45,501 0.00%
851026 - LANDSCAPE MAINT - - 133,500 133,500 0.00%
851033 - WELLS & PUMP STA MAINT 82,401 77,223 86,500 94,360 9.09%
851034 - REGULATING STA MAINT 56,809 54,393 55,000 59,000 7.27%
851037 - MAINT & REPAIR NOC 178,540 436,892 277,344 344,644 24.27%
851048 - BACKFLOW MAINT & REPAIR 38,750 45,590 25,000 26,750 7.00%
851049 - MAINT SCADA 46,024 37,573 47,237 51,237 8.47%
851055 - WATER METER REPL PROGRAM 250,442 50,913 112,942 112,942 0.00%
851056 - FIRE HYDRANT REPL PROGRAM 65,624 50,935 70,000 70,000 0.00%
851057 - CATHODIC PROTECTION PRGM 444 - 23,000 23,000 0.00%
851058 - METER & VALVE CVR PRGM 90,728 48,638 125,000 125,000 0.00%
851060 - WATER QLTY MONTOR PRGM 59,412 55,105 75,000 75,000 0.00%
851062 - UTILITIES FAC MAIN PROGM 233,346 184,322 181,739 196,000 7.85%
851063 - WATER TREATMENT PROGRAM 64,374 51,398 60,000 73,000 21.67%
851064 - COMMERCIAL METER REPL PRG 69,459 31,748 70,000 70,000 0.00%
851067 - RECYCLE PUMP STATION MAINT 9,974 3,940 12,360 12,360 0.00%
851072 - SEWER FEES: FIXED + USE 853 911 3,789 3,789 0.00%
851073 - PUMP & MOTOR REPAIR 44,917 59,496 62,000 69,400 11.94%
85 - MAINTENANCE & REPAIR Total 1,520,478 1,387,635 1,699,934 1,846,505 8.62%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC - 218 4,000 4,000 0.00%
861003 - TRAINING 12,982 28,754 30,000 30,000 0.00%
86 - TRAVEL & TRAINING Total 12,982 28,971 34,000 34,000 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 2,153 1,973 3,500 3,500 0.00%
871002 - ADVERT & PUB RELATIONS 9,363 9,763 10,000 10,000 0.00%
871003 - POSTAGE/FREIGHT/EXPRESS NOC 63,921 67,273 81,882 81,882 0.00%
871004 - PUBLICATIONS & DUES NOC 101 79 5,000 5,000 0.00%
871006 - UNIFORM EXPENSE 17,297 18,690 15,122 18,000 19.03%
871017 - SOFTWARE LICENSE RENEWAL 36,850 20,979 52,000 52,000 0.00%
871022 - SERVICE CHARGE ADMINISTRATIVE 2,189,401 2,094,969 1,788,252 1,932,200 8.05%
87 - GENERAL EXPENSES Total 2,319,087 2,213,726 1,955,756 2,102,582 7.51%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 302,500 292,250 275,500 322,721 17.14%
881003 - VEHICLE REPLACE ISF 301,627 308,602 375,862 537,160 42.91%
276
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
UTILITIES SUMMARY BY ACCOUNT DETAIL
881004 - IT ISF OPERATING CHARGE 183,125 248,159 260,117 292,089 12.29%
881005 - IT ISF REPLACEMENT CHARGE 45,403 51,369 49,883 49,883 0.00%
881010 - WORKERS' COMP ISF MISC 151,593 99,389 174,133 143,087 -17.83%
881012 - GENERAL LIABILITY INSURANCE 641,006 458,244 981,524 929,797 -5.27%
881013 - UNINSURED CLAIMS CHARGE 276,051 95,913 1,586 1,471 -7.27%
881014 - ANNUAL OPEB CHARGE 194,241 194,880 157,785 171,133 8.46%
881015 - OTHER INSURANCE ISF RATES - - 111,778 136,549 22.16%
88 - INTERNAL SVC CHARGE Total 2,095,546 1,748,806 2,388,169 2,583,891 8.20%
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT 345 5,000 5,000 5,000 0.00%
911024 - EQUIPMENT N.O.C.20,267 199,698 44,154 44,154 0.00%
911039 - OFFICE FURNITURE/FIXTURES - - 5,000 5,000 0.00%
90 - CAPITAL EXPENDITURES Total 20,612 204,698 54,154 54,154 0.00%
7019052 - WATER SYSTEM SERVICE Total 25,004,591 24,476,662 28,431,922 29,985,503 5.46%
7119061 - WASTEWATER OPERATIONS
70 - REGULAR SALARIES
711001 - SALARIES MISCELLANEOUS 846,091 886,474 888,776 975,310 9.74%
711003 - SALARIES PART TIME 37,060 51,058 66,846 136,440 104.11%
70 - REGULAR SALARIES Total 883,150 937,532 955,622 1,111,750 16.34%
71 - SPECIAL PAYS
712004 - CERTIFICATION PAY 5,713 5,942 5,945 7,125 19.85%
71 - SPECIAL PAYS Total 5,713 5,942 5,945 7,125 19.85%
72 - BENEFITS
721001 - CAFETERIA ALLOWANCE FT 212,551 214,253 241,746 270,144 11.75%
722001 - PENSION EE NORMAL COST MISC 74,861 75,325 86,113 94,822 10.11%
723002 - PENSION ER NORMAL COST MISC 71,607 73,609 75,939 87,940 15.80%
723004 - RETIREMENT PART TIME/TEMP 191 619 2,507 5,117 104.11%
724001 - PENSION EE CONTRIB MISC (101,090) (105,282) (123,107) (113,670) -7.67%
725001 - PENSION UAL REQUIRED MISC 180,422 179,144 217,623 217,623 0.00%
725003 - PENSION UAL DISCRETIONARY MISC 67,782 37,854 68,926 68,926 0.00%
727003 - CELL PHONE STIPEND 5,027 5,589 5,460 6,000 9.89%
727004 - RHS $2.50 CONTRIBUTION 10,473 11,296 13,424 12,492 -6.94%
727012 - LIFE INSURANCE 1,069 1,115 1,260 1,260 0.00%
727013 - EMP ASSISTANCE PROGRAM 201 209 240 240 0.00%
727015 - UNEMPLOYMENT EXPENSE 1,781 55 - - 0.00%
727016 - MEDICARE FRINGES 15,191 16,381 17,448 20,228 15.93%
727019 - SURVIVOR BENEFIT 751 577 - - 0.00%
727020 - DEFERRED COMP CITY CONTRIB 2,096 2,075 2,100 2,400 14.27%
728003 - COMPENSATED ABSENCES 31,730 31,137 31,107 34,136 9.74%
729015 - CONTRA PENSION EXP (GASB 68)(111,199) (411,256) - - 0.00%
729016 - CONTRA OPEB EXP (GASB 75)(51,553) (47,123) - - 0.00%
277
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
UTILITIES SUMMARY BY ACCOUNT DETAIL
72 - BENEFITS Total 411,890 85,576 640,787 707,657 10.44%
73 - LUMP SUM PAYS
714001 - LUMP SUM PAYMENT - 21,500 - - 0.00%
73 - LUMP SUM PAYS Total - 21,500 - - 0.00%
74 - OTHER PAYS
713001 - OVERTIME MISC & 1/2 TIME 51,400 61,039 70,691 70,691 0.00%
713008 - CALL BACK PAY 26,641 26,266 35,000 35,000 0.00%
713009 - STAND BY PAY 24,370 20,586 53,750 53,750 0.00%
74 - OTHER PAYS Total 102,411 107,891 159,441 159,441 0.00%
81 - CONTRACT SERVICES
811004 - EQUIPMENT RENTAL - - 1,000 1,000 0.00%
811008 - SERVICES PROFESSIONAL - - 160,000 61,000 -61.88%
811057 - SCADA PROGRAMMING 59,725 43,065 50,000 52,000 4.00%
841060 - OTHER AGENCY FEES 21,882 26,319 30,000 30,000 0.00%
81 - CONTRACT SERVICES Total 81,607 69,383 241,000 144,000 -40.25%
83 - UTILITIES
831002 - UTILITIES TELEPHONE 12,008 5,025 8,700 8,700 0.00%
831004 - UTILITIES ELECTRICITY 59,704 62,000 64,040 64,040 0.00%
831005 - UTILITIES WATER 2,763 2,909 6,000 6,000 0.00%
83 - UTILITIES Total 75,672 70,661 79,740 79,740 0.00%
84 - SUPPLIES & MATERIALS
841007 - SUPPLIES OFFICE NOC 74 31 350 350 0.00%
841015 - SPECIAL DEPT SUPPLIES NOC 2,445 6,380 15,000 15,000 0.00%
841043 - CONCRETE MATERIALS - - 2,000 2,000 0.00%
841044 - TOOLS INSTRUMENTS ETC - 493 2,500 2,500 0.00%
841046 - SPECIAL DEPT EXPENSE NOC 1,214 - - - 0.00%
84 - SUPPLIES & MATERIALS Total 3,733 6,904 19,850 19,850 0.00%
85 - MAINTENANCE & REPAIR
851001 - GENERATOR MAINT & REPAIR 20,751 20,103 29,250 29,250 0.00%
851007 - AUTOMOTIVE FUEL/WASH 39,545 49,302 45,000 50,000 11.11%
851010 - MAINT & REPAIR EQUIPMENT - - 5,000 5,000 0.00%
851016 - MAINT & REPAIR BUILDING 130 190 4,665 4,665 0.00%
851032 - WASTEWATER ROOT CUTTING 11,340 14,545 16,601 16,601 0.00%
851033 - WELLS & PUMP STA MAINT 15,020 - 31 31 0.00%
851035 - CCTV MAINTENANCE PROGRAM 72,178 47,291 107,172 110,297 2.92%
851036 - GREASE CNTRL DEV/INSPEC 56,563 58,260 79,544 81,044 1.89%
851037 - MAINT & REPAIR NOC 255,911 100,905 211,007 211,007 0.00%
851049 - MAINT SCADA 24,362 18,437 25,252 25,252 0.00%
851050 - SEWER MANHOLE LINING PRGM 71,550 77,850 85,000 86,800 2.12%
278
2021 2022 2023 2024 2024
Organization Actuals Actuals Adopted Adopted % Change
UTILITIES SUMMARY BY ACCOUNT DETAIL
851051 - PUMP STATION MAINTENANCE 6,267 11,215 13,000 13,000 0.00%
851052 - ALLEY LATERAL REPL PRGM.45,333 24,928 43,500 46,500 6.90%
851053 - SEWER MANHOLE MAINT PRGM 32,275 8,994 37,601 37,601 0.00%
851054 - TREE ROOT FOAMING 72,781 79,526 85,000 87,300 2.71%
851062 - UTILITIES FAC MAIN PROGM 26,989 21,195 23,989 24,239 1.04%
851066 - SEWER USE FEE/PROP TAX 19,616 19,848 18,285 22,000 20.31%
851072 - SEWER FEES: FIXED + USE 211 225 - 225 0.00%
85 - MAINTENANCE & REPAIR Total 770,823 552,814 829,897 850,812 2.52%
86 - TRAVEL & TRAINING
861001 - TRAVEL & MEETINGS NOC 218 - 1,000 1,000 0.00%
861003 - TRAINING 3,031 6,774 9,260 9,260 0.00%
86 - TRAVEL & TRAINING Total 3,249 6,774 10,260 10,260 0.00%
87 - GENERAL EXPENSES
871001 - CERT & MEMBERSHIP 5,412 7,321 5,500 5,500 0.00%
871004 - PUBLICATIONS & DUES NOC 100 - 1,000 1,000 0.00%
871006 - UNIFORM EXPENSE 7,291 7,671 5,039 5,039 0.00%
871017 - SOFTWARE LICENSE RENEWAL 19,311 12,676 29,249 29,249 0.00%
871022 - SERVICE CHARGE ADMINISTRATIVE 406,944 308,673 508,329 517,528 1.81%
87 - GENERAL EXPENSES Total 439,058 336,341 549,117 558,316 1.68%
88 - INTERNAL SVC CHARGE
881001 - EQUIP MAINT ISF 150,000 138,250 137,375 159,233 15.91%
881003 - VEHICLE REPLACE ISF 299,689 329,879 489,318 488,552 -0.16%
881004 - IT ISF OPERATING CHARGE 60,974 83,030 86,959 97,595 12.23%
881005 - IT ISF REPLACEMENT CHARGE 15,118 17,097 16,595 16,595 0.00%
881010 - WORKERS' COMP ISF MISC 65,544 29,323 57,896 48,343 -16.50%
881012 - GENERAL LIABILITY INSURANCE 277,145 135,200 332,773 322,786 -3.00%
881013 - UNINSURED CLAIMS CHARGE 119,353 28,298 498 471 -5.44%
881014 - ANNUAL OPEB CHARGE 58,003 58,194 46,279 51,212 10.66%
881015 - OTHER INSURANCE ISF RATES - - 192,298 231,178 20.22%
88 - INTERNAL SVC CHARGE Total 1,045,826 819,270 1,359,992 1,415,966 4.12%
90 - CAPITAL EXPENDITURES
911001 - OFFICE EQUIPMENT - - 2,000 2,000 0.00%
911004 - COMPUTER EQUIPMENT - 18 5,000 5,000 0.00%
911023 - SHOP EQUIPMENT 721 - 1,000 1,000 0.00%
911024 - EQUIPMENT N.O.C.15,129 12,609 25,000 25,000 0.00%
90 - CAPITAL EXPENDITURES Total 15,849 12,627 33,000 33,000 0.00%
7119061 - WASTEWATER OPERATIONS Total 3,838,980 3,033,216 4,884,651 5,097,917 4.37%
Grand Total 34,586,563 34,221,977 39,821,898 41,937,226 5.31%
279
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280
I N T E R N A L S E R V I C E S & O T H E R A C T I V I T I E S
OVERVIEW
The City provides for the financing of certain operations using Internal Service Funds
(ISF). An Internal Service Fund is a fund used in governmental accounting to allocate
centralized expenditures and services to departments on a cost reimbursement basis.
All costs incurred for actual expenditures or services rendered in the Internal Service
Fund are charged to each department at a predetermined rate based on their share of
these expenditures. Funds are budgeted in, and collected from, each department at the
predetermined rate by the Internal Service Fund during the year.
The City's established Internal Service Funds include:
Internal Service Fund Name Description
Insurance Reserve Fund Used to account for the City’s self-insured general liability, uninsured claims, and workers’ compensation programs.
Equipment Maintenance & Replacement Fund Used to account for the cost of maintaining and replacing the City’s rolling stock fleet, parking equipment/infrastructure, Police equipment, Recreation and Fire medical equipment.
Compensated Absences Fund Used to account for the City’s accumulated liability for compensated absences.
Retiree Medical Insurance Fund Used to account for the cost of providing post-employment health care benefit.
The category listed as “Other Activities” this fiscal year includes Non
Departmental, Debt Service Estimates, the Environmental Liability Fund,
Community Development Grant Fund, and the Ackerman Fund appropriations for a
City Scholarship and Library Equipment.
Information Technology Fund Used to account for the cost of maintaining and replacing the City’s information technology (computer) systems. Detail can be found in the City Manager Department section.
281
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
74804 - OTHER INSURANCE FUND - - 2,551,666 3,024,862 18.54%
Grand Total - - 2,551,666 3,024,862 18.54%
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
INTERNAL SERVICE CHARGE - - 2,551,666 3,024,862 18.54%
89 - RISK MANAGEMENT - - 2,551,666 3,024,862 18.54%
891025 - OTHER BODILY INJURY - - 120,000 120,000 0.00%
891039 - BROKER FEES - - 76,666 76,666 0.00%
891040 - CRIME INSURANCE - - 20,500 20,500 0.00%
891041 - SPECIAL EVENT LIABILITY - - 4,000 4,000 0.00%
891043 - PROPERTY INSURANCE - - 2,250,000 2,700,000 20.00%
891044 - OIL WELL BLANKET BOND - - 500 500 0.00%
891045 - GENERAL LIAB. WATERCRAFT - - 36,000 53,196 47.77%
891046 - FIDUCIARY LIABILITY - - 44,000 50,000 13.64%
Grand Total - - 2,551,666 3,024,862 18.54%
OTHER INSURANCE FUND
OTHER INSURANCE SUMMARY BY ACCOUNT TYPE
$2
5
5
1
.
7
K
$3
0
2
4
.
9
K
$1,000.00
$501,000.00
$1,001,000.00
$1,501,000.00
$2,001,000.00
$2,501,000.00
$3,001,000.00
$3,501,000.00Budget to Previous Year Actuals
FY 21 ACTUALS
FY 22 ACTUALS
FY 23 ADOPTED
FY 24 ADOPTED
282
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
74904 - UNINS CLAIMS NON OP 1,904,661 2,205,754 1,845,000 1,845,000 0.00%
Grand Total 1,904,661 2,205,754 1,845,000 1,845,000 0.00%
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
INTERNAL SERVICE CHARGE 1,904,661 2,205,754 1,845,000 1,845,000 0.00%
89 - RISK MANAGEMENT 1,904,661 2,205,754 1,845,000 1,845,000 0.00%
891012 - SETTLEMENTS 120,000 - 1,000,000 1,000,000 0.00%
891017 - ATTORNEYS FEES - 18,108 - - 0.00%
891018 - LITIGATION EXPENSE - 208,726 - - 0.00%
891020 - OUTSIDE COUNSEL ADVISORY - - 125,000 125,000 0.00%
891025 - OTHER BODILY INJURY 120,000 120,000 - - 0.00%
891039 - BROKER FEES 68,124 49,544 - - 0.00%
891040 - CRIME INSURANCE 9,270 9,110 - - 0.00%
891043 - PROPERTY INSURANCE 1,569,205 1,764,566 - - 0.00%
891044 - OIL WELL BLANKET BOND 279 473 - - 0.00%
891045 - GENERAL LIAB. WATERCRAFT 41,045 53,196 - - 0.00%
891046 - FIDUCIARY LIABILITY 30,051 35,675 - - 0.00%
891049 - ACCRUED UNINSURED CLAIMS EXP (53,313) (53,643) - - 0.00%
891050 - OUTSIDE CNSL CIT NON TORT LIT - - 360,000 360,000 0.00%
891051 - OUTSIDE CNSL 3RD PARTY NONTORT - - 360,000 360,000 0.00%
Grand Total 1,904,661 2,205,754 1,845,000 1,845,000 0.00%
UNINSURED CLAIMS FUND
UNINSURED CLAIMS SUMMARY BY ACCOUNT TYPE
$1
.
9
M
$2
.
2
M
$1
.
8
M
$1
.
8
M
-$1.5 M
-$1.0 M
-$.5 M
$.0 M
$.5 M
$1.0 M
$1.5 M
$2.0 M
$2.5 MBudget to Previous Year Actuals
FY 21 ACTUALS
FY 22 ACTUALS
FY 23 ADOPTED
FY 24 ADOPTED
283
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
75000750 - WORKERS COMPENSATION DIV 1,917,334 4,213,259 3,670,062 3,670,062 0.00%
Grand Total 1,917,334 4,213,259 3,670,062 3,670,062 0.00%
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
MAINTENANCE & OPERATIONS 88,030 140,076 120,000 120,000 0.00%
84 - SUPPLIES & MATERIALS 88,030 140,076 120,000 120,000 0.00%
841061 - OTHER MISC EXPENSE 88,030 140,076 120,000 120,000 0.00%
INTERNAL SERVICE CHARGE 1,829,303 4,073,182 3,550,062 3,550,062 0.00%
89 - RISK MANAGEMENT 1,829,303 4,073,182 3,550,062 3,550,062 0.00%
891002 - ACCRUED WORKERS COMP EXP (768,000) 1,001,588 - - 0.00%
891004 - CLAIMS ADMINISTRATION 326,059 335,840 315,505 315,505 0.00%
891005 - PPD (PERM DISAB BENEFITS)424,901 730,533 450,000 450,000 0.00%
891006 - TTD (TEMP DISAB BENEFITS)- 13,141 75,000 75,000 0.00%
891009 - MEDICAL 1,156,958 1,167,519 1,487,750 1,487,750 0.00%
891011 - LEGAL FEES DEFENDANT 103,327 139,115 194,000 194,000 0.00%
891013 - MEDICAL AUDITS 51,975 63,638 75,000 75,000 0.00%
891014 - EXCESS INSURANCE 442,921 511,817 700,000 700,000 0.00%
891015 - SELF INSURANCE FEES 62,068 79,872 175,000 175,000 0.00%
891035 - OTHER SERVICES-SAFETY 1,975 1,250 30,000 30,000 0.00%
891036 - OTHER SERVICES DRUG TEST 5,790 5,124 15,000 15,000 0.00%
891037 - OTHER SERVICES ADA COMPLI - 1,540 10,000 10,000 0.00%
891039 - BROKER FEES 21,329 22,204 22,807 22,807 0.00%
Grand Total 1,917,334 4,213,259 3,670,062 3,670,062 0.00%
WORKERS COMPENSATION FUND
WORKERS COMPENSATION SUMMARY BY ACCOUNT TYPE
$1
.
9
M
$4
.
2
M
$3
.
7
M
$3
.
7
M
-$1.5 M
-$.5 M
$.5 M
$1.5 M
$2.5 M
$3.5 M
$4.5 M
Budget to Previous Year Actuals
FY 21 ACTUALS
FY 22 ACTUALS
FY 23 ADOPTED
FY 24 ADOPTED
284
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
7517510 - GENERAL LIABILTY INSURANCE DIV 3,700,062 3,752,002 6,630,000 6,630,000 0.00%
Grand Total 3,700,062 3,752,002 6,630,000 6,630,000 0.00%
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
INTERNAL SERVICE CHARGE 3,700,062 3,752,002 6,630,000 6,630,000 0.00%
89 - RISK MANAGEMENT 3,700,062 3,752,002 6,630,000 6,630,000 0.00%
891003 - ACCRUED GENERAL LIAB EXP 358,000 483,888 - - 0.00%
891004 - CLAIMS ADMINISTRATION 109,000 112,270 125,000 125,000 0.00%
891017 - ATTORNEYS FEES 683,311 501,106 1,750,000 1,750,000 0.00%
891018 - LITIGATION EXPENSE 4,110 70,859 500,000 500,000 0.00%
891023 - AUTO BODILY INJURY - 29,207 100,000 100,000 0.00%
891024 - AUTO PROPERTY DAMAGE 33,177 38,799 75,000 75,000 0.00%
891025 - OTHER BODILY INJURY 711,400 40,000 1,130,000 1,130,000 0.00%
891026 - OTHER PROPERTY DAMAGE 212,419 722,979 250,000 250,000 0.00%
891028 - LIABILITY PERSONAL INJURY 365,000 - 350,000 350,000 0.00%
891042 - GENERAL LIABILITY EXCESS 1,223,645 1,752,893 2,350,000 2,350,000 0.00%
Grand Total 3,700,062 3,752,002 6,630,000 6,630,000 0.00%
GENERAL LIABILITY FUND
GENERAL LIABILITY SUMMARY BY ACCOUNT TYPE
$3
.
7
M
$3
.
8
M
$6
.
6
M
$6
.
6
M
-$1.5 M
-$.5 M
$.5 M
$1.5 M
$2.5 M
$3.5 M
$4.5 M
$5.5 M
$6.5 M
$7.5 M
Budget to Previous Year Actuals
FY 21 ACTUALS
FY 22 ACTUALS
FY 23 ADOPTED
FY 24 ADOPTED
285
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
75304 - POLICE EQUIPMENT NON OP 613,303 878,033 1,284,373 1,578,425 22.89%
Grand Total 613,303 878,033 1,284,373 1,578,425 22.89%
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
MAINTENANCE & OPERATIONS - - 455,000 342,110 -24.81%
81 - CONTRACT SERVICES - - 455,000 342,110 -24.81%
811004 - EQUIPMENT RENTAL - - 455,000 342,110 -24.81%
CAPITAL EXPENDITURES 613,303 878,033 829,373 1,236,315 49.07%
90 - CAPITAL EXPENDITURES 613,303 878,033 829,373 1,236,315 49.07%
911016 - ROLLING EQUIPMENT 439,423 507,960 623,873 1,019,315 63.39%
911024 - EQUIPMENT N.O.C.145,971 417,952 205,500 217,000 5.60%
911041 - DEPRECIATION EXPENSE 449,708 504,806 - - 0.00%
911042 - CAP AQUISTN EXP REVERSAL (421,799) (552,686) - - 0.00%
Grand Total 613,303 878,033 1,284,373 1,578,425 22.89%
POLICE EQUIPMENT FUND
POLICE EQUIPMENT SUMMARY BY ACCOUNT TYPE
$0
.
6
M
$0
.
9
M
$1
.
3
M
$1
.
6
M
$.0 M
$.2 M
$.4 M
$.6 M
$.8 M
$1.0 M
$1.2 M
$1.4 M
$1.6 M
$1.8 M
Budget to Previous Year Actuals
FY 21 ACTUALS
FY 22 ACTUALS
FY 23 ADOPTED
FY 24 ADOPTED
286
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
75504 - PARKING EQUIPMENT NON OP 195,548 183,422 400,000 400,000 0.00%
Grand Total 195,548 183,422 400,000 400,000 0.00%
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
CAPITAL EXPENDITURES 195,548 183,422 400,000 400,000 0.00%
90 - CAPITAL EXPENDITURES 195,548 183,422 400,000 400,000 0.00%
911015 - PARKING LOT INFRASTRUCTURE 608,204 24,243 400,000 400,000 0.00%
911041 - DEPRECIATION EXPENSE 105,039 159,178 - - 0.00%
911042 - CAP AQUISTN EXP REVERSAL (517,695) - - - 0.00%
Grand Total 195,548 183,422 400,000 400,000 0.00%
PARKING EQUIPMENT FUND
PARKING EQUIPMENT SUMMARY BY ACCOUNT TYPE
$0
.
2
M
$0
.
2
M
$0
.
4
M
$0
.
4
M
$.0 M
$.1 M
$.1 M
$.2 M
$.2 M
$.3 M
$.3 M
$.4 M
$.4 M
$.5 M
Budget to Previous Year Actuals
FY 21 ACTUALS
FY 22 ACTUALS
FY 23 ADOPTED
FY 24 ADOPTED
287
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
75604 - FIRE EQUIPMENT NON OP 133,626 91,367 142,000 142,000 0.00%
Grand Total 133,626 91,367 142,000 142,000 0.00%
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
CAPITAL EXPENDITURES 133,626 91,367 142,000 142,000 0.00%
90 - CAPITAL EXPENDITURES 133,626 91,367 142,000 142,000 0.00%
911024 - EQUIPMENT N.O.C.- - 142,000 142,000 0.00%
911041 - DEPRECIATION EXPENSE 133,626 91,367 - - 0.00%
Grand Total 133,626 91,367 142,000 142,000 0.00%
FIRE EQUIPMENT FUND
FIRE EQUIPMENT SUMMARY BY ACCOUNT TYPE
$0
.
1
M
$0
.
1
M
$0
.
1
M
$0
.
1
M
$.0 M
$.0 M
$.0 M
$.1 M
$.1 M
$.1 M
$.1 M
$.1 M
$.2 MBudget to Previous Year Actuals
FY 21 ACTUALS
FY 22 ACTUALS
FY 23 ADOPTED
FY 24 ADOPTED
288
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
75704 - RSS EQUIPMENT NON OPERATING 282,139 179,096 200,000 200,000 0.00%
Grand Total 282,139 179,096 200,000 200,000 0.00%
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
CAPITAL EXPENDITURES 282,139 179,096 200,000 200,000 0.00%
90 - CAPITAL EXPENDITURES 282,139 179,096 200,000 200,000 0.00%
911006 - FITNESS EQUIPMENT 23,933 25,154 25,000 25,000 0.00%
911007 - PLAYGROUND EQUIPMENT 18,530 24,160 25,000 25,000 0.00%
911020 - EQUIPMENT RENOVATION 55,760 15,000 40,000 40,000 0.00%
911024 - EQUIPMENT N.O.C.149,819 76,461 110,000 110,000 0.00%
911041 - DEPRECIATION EXPENSE 43,219 38,321 - - 0.00%
911042 - CAP AQUISTN EXP REVERSAL (9,121) - - - 0.00%
Grand Total 282,139 179,096 200,000 200,000 0.00%
RECREATION EQUIPMENT FUND
RECREATION EQUIPMENT SUMMARY BY ACCOUNT TYPE
$0
.
3
M
$0
.
2
M
$0
.
2
M
$0
.
2
M
$.0 M
$.1 M
$.1 M
$.2 M
$.2 M
$.3 M
$.3 M
Budget to Previous Year Actuals
FY 21 ACTUALS
FY 22 ACTUALS
FY 23 ADOPTED
FY 24 ADOPTED
289
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
76004 - COMP ABSENCE NON OP 2,866,959 2,058,475 2,030,000 2,030,000 0.00%
Grand Total 2,866,959 2,058,475 2,030,000 2,030,000 0.00%
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 2,866,959 2,058,475 2,030,000 2,030,000 0.00%
72 - BENEFITS 157,044 112,408 160,000 160,000 0.00%
723001 - RETIREMENT CONTRIBUTIONS ADD'L 194,825 111,134 160,000 160,000 0.00%
723004 - RETIREMENT PART TIME/TEMP 354 443 - - 0.00%
727016 - MEDICARE FRINGES 25,806 29,182 - - 0.00%
727021 - ACCRUED RHS EXPENSE (63,941) (28,350) - - 0.00%
73 - LUMP SUM PAYS 1,979,837 2,387,515 1,870,000 1,870,000 0.00%
714002 - TERMINATION PAY MISC 1,426,379 1,725,189 1,250,000 1,250,000 0.00%
714003 - TERMINATION PAY SAFETY 431,128 545,309 450,000 450,000 0.00%
714004 - PAID FLEX/SPILLOVER PAY 122,329 117,018 170,000 170,000 0.00%
74 - OTHER PAYS 730,078 (441,448) - - 0.00%
715003 - ACCRUED COMP ABSENCE 730,078 (441,448) - - 0.00%
Grand Total 2,866,959 2,058,475 2,030,000 2,030,000 0.00%
COMPENSATED ABSENCE FUND
COMPENSATED ABSENCE SUMMARY BY ACCOUNT TYPE
$2
.
9
M
$2
.
1
M
$2
.
0
M
$2
.
0
M
$.0 M
$.5 M
$1.0 M
$1.5 M
$2.0 M
$2.5 M
$3.0 M
$3.5 M
Budget to Previous Year Actuals
FY 21 ACTUALS
FY 22 ACTUALS
FY 23 ADOPTED
FY 24 ADOPTED
290
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
76104 - RETIREE MEDICAL NON OP 154,234 165 - - 0.00%
76204 - RETIREE MED RES NON OP 7,963,897 6,796,845 7,078,328 7,458,998 5.38%
Grand Total 8,118,131 6,797,010 7,078,328 7,458,998 5.38%
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 3,193,968 3,091,735 2,953,405 3,099,405 4.94%
72 - BENEFITS 3,193,968 3,091,735 2,953,405 3,099,405 4.94%
726003 - RETIREE PERS PREMIUMS 741,486 794,223 670,000 816,000 21.79%
726004 - RETIREE VISION PREMIUMS 19,237 - - - 0.00%
726005 - RETIREE DENTAL PREMIUMS 134,997 - - - 0.00%
727008 - RETIREE RHS CONTRIBUTION 2,298,248 2,297,347 2,283,405 2,283,405 0.00%
MAINTENANCE & OPERATIONS 4,924,163 3,705,275 4,124,923 4,359,593 5.69%
81 - CONTRACT SERVICES 4,924,163 3,705,275 4,124,923 4,359,593 5.69%
811052 - ANNUAL OPEB PAYMENT 4,924,163 3,705,275 4,124,923 4,359,593 5.69%
Grand Total 8,118,131 6,797,010 7,078,328 7,458,998 5.38%
RETIREE MEDICAL FUND
RETIREE MEDICAL SUMMARY BY ACCOUNT TYPE
$8
.
1
M
$6
.
8
M
$7
.
1
M
$7
.
5
M
$6.0 M
$6.5 M
$7.0 M
$7.5 M
$8.0 M
$8.5 MBudget to Previous Year Actuals
FY 21 ACTUALS
FY 22 ACTUALS
FY 23 ADOPTED
FY 24 ADOPTED
291
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
01003 - GENERAL FUND MISC NON OP 255,354 308,467 1,795,710 2,991,226 66.58%
Grand Total 255,354 308,467 1,795,710 2,991,226 66.58%
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS - - 45,000 925,000 1955.56%
70 - REGULAR SALARIES - - - 880,000 0.00%
711001 - SALARIES MISCELLANEOUS - - - 880,000 0.00%
72 - BENEFITS - - 45,000 45,000 0.00%
725003 - PENSION UAL DISCRETIONARY MISC (11,947) - - - 0.00%
725004 - PENSION UAL DISCRETIONARY SFTY 11,947 - - - 0.00%
727015 - UNEMPLOYMENT EXPENSE - - 45,000 45,000 0.00%
MAINTENANCE & OPERATIONS 255,354 308,467 81,896 81,896 0.00%
81 - CONTRACT SERVICES - 30,953 - - 0.00%
841060 - OTHER AGENCY FEES - 30,953 - - 0.00%
87 - GENERAL EXPENSES 255,354 277,514 81,896 81,896 0.00%
871004 - PUBLICATIONS & DUES NOC 23,786 26,830 35,000 35,000 0.00%
871048 - INVEST ADVISOR SERVICES 127,920 150,088 10,000 10,000 0.00%
871049 - BANK FEES 85,181 82,846 36,896 36,896 0.00%
871051 - CREDIT CARD FEES 3,695 4,662 - - 0.00%
871054 - EXCESS ASSESSMENT DISTRC ADMIN 14,772 13,090 - - 0.00%
INTERNAL SERVICE CHARGE - - 1,668,814 1,984,330 18.91%
88 - INTERNAL SVC CHARGE - - 1,668,814 1,984,330 18.91%
881015 - OTHER INSURANCE ISF RATES - - 1,668,814 1,984,330 18.91%
Grand Total 255,354 308,467 1,795,710 2,991,226 66.58%
NON DEPARTMENTAL FUND
NON DEPARTMENTAL SUMMARY BY ACCOUNT TYPE
$1
.
8
M
$3
.
0
M
$.0 M
$.5 M
$1.0 M
$1.5 M
$2.0 M
$2.5 M
$3.0 M
$3.5 M
Budget to Previous Year Actuals
FY 21 ACTUALS
FY 22 ACTUALS
FY 23 ADOPTED
FY 24 ADOPTED
292
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
83103 - ACKERMAN NON OP 4,900 4,900 5,000 5,000 0.00%
Grand Total 4,900 4,900 5,000 5,000 0.00%
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
MAINTENANCE & OPERATIONS 4,900 4,900 5,000 5,000 0.00%
87 - GENERAL EXPENSES 4,900 4,900 5,000 5,000 0.00%
871032 - CITY SCHOLARSHIP TRUST 4,900 4,900 5,000 5,000 0.00%
Grand Total 4,900 4,900 5,000 5,000 0.00%
ACKERMAN FUND
ACKERMAN SUMMARY BY ACCOUNT TYPE
$4
.
9
K
$4
.
9
K
$5
.
0
K
$5
.
0
K
$1,000.00
$1,500.00
$2,000.00
$2,500.00
$3,000.00
$3,500.00
$4,000.00
$4,500.00
$5,000.00
$5,500.00
Budget to Previous Year Actuals
FY 21 ACTUALS
FY 22 ACTUALS
FY 23 ADOPTED
FY 24 ADOPTED
293
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
16003 - ENVIRONMENTAL LIAB NON OP 606,652 636,347 684,738 714,459 4.34%
Grand Total 606,652 636,347 684,738 714,459 4.34%
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
SALARIES & BENEFITS 57,181 68,394 83,199 109,909 32.10%
70 - REGULAR SALARIES 48,097 60,785 60,999 83,448 36.80%
711003 - SALARIES PART TIME 48,097 60,785 60,999 83,448 36.80%
72 - BENEFITS 9,085 7,609 22,200 26,461 19.20%
721002 - CAFETERIA ALLOWANCE PT 4,133 1,953 - - 0.00%
722001 - PENSION EE NORMAL COST MISC 2,842 5,700 3,965 6,459 62.90%
723002 - PENSION ER NORMAL COST MISC 4,882 7,011 5,862 8,971 53.03%
724001 - PENSION EE CONTRIB MISC (6,045) (11,262) (7,930) (9,596) 21.02%
725001 - PENSION UAL REQUIRED MISC - - 14,018 14,018 0.00%
725003 - PENSION UAL DISCRETIONARY MISC - - 4,440 4,440 0.00%
727003 - CELL PHONE STIPEND 1,097 651 960 960 0.00%
727015 - UNEMPLOYMENT EXPENSE 1,346 2,405 - - 0.00%
727016 - MEDICARE FRINGES 704 1,035 884 1,210 36.80%
727019 - SURVIVOR BENEFIT 125 115 - - 0.00%
MAINTENANCE & OPERATIONS 424,014 438,094 419,978 419,978 0.00%
81 - CONTRACT SERVICES 354,435 376,193 338,185 338,185 0.00%
811008 - SERVICES PROFESSIONAL 354,435 376,193 338,185 338,185 0.00%
ENVIRONMENTAL LIABILITY FUND
ENVIRONMENTAL LIABILITY SUMMARY BY ACCOUNT TYPE
$0
.
6
M
$0
.
6
M
$0
.
7
M
$0
.
7
M
$.5 M
$.6 M
$.6 M
$.6 M
$.6 M
$.6 M
$.7 M
$.7 M
$.7 M
$.7 M
$.7 M
Budget to Previous Year Actuals
FY 21 ACTUALS
FY 22 ACTUALS
FY 23 ADOPTED
FY 24 ADOPTED
294
83 - UTILITIES 8,382 3,791 5,150 5,150 0.00%
831004 - UTILITIES ELECTRICITY 8,382 3,791 5,150 5,150 0.00%
85 - MAINTENANCE & REPAIR 61,197 58,110 76,643 76,643 0.00%
851010 - MAINT & REPAIR EQUIPMENT 61,197 58,110 76,643 76,643 0.00%
INTERNAL SERVICE CHARGE 125,457 129,859 181,561 184,572 1.66%
88 - INTERNAL SVC CHARGE - - 19,674 22,685 15.31%
881004 - IT ISF OPERATING CHARGE - - 6,665 7,284 9.28%
881005 - IT ISF REPLACEMENT CHARGE - - 1,198 1,198 0.00%
881010 - WORKERS' COMP ISF MISC - - 2,269 1,883 -17.01%
881012 - GENERAL LIABILITY INSURANCE - - 9,542 12,298 28.88%
881013 - UNINSURED CLAIMS CHARGE - - - 22 0.00%
89 - RISK MANAGEMENT 125,457 129,859 161,887 161,887 0.00%
891014 - EXCESS INSURANCE - - 61,887 61,887 0.00%
891043 - PROPERTY INSURANCE 125,457 129,859 100,000 100,000 0.00%
Grand Total 606,652 636,347 684,738 714,459 4.34%
295
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
12098 - FINANCIAL ACTIVITIES 193,480 202,387 210,548 210,548 0.00%
Grand Total 193,480 202,387 210,548 210,548 0.00%
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
CAPITAL EXPENDITURES 193,480 202,387 210,548 210,548 0.00%
90 - CAPITAL EXPENDITURES 193,480 202,387 210,548 210,548 0.00%
921003 - INTEREST EXPENSE 11,480 7,387 2,548 2,548 0.00%
921004 - PRINCIPAL EXPENDITURE 182,000 195,000 208,000 208,000 0.00%
Grand Total 193,480 202,387 210,548 210,548 0.00%
COMMUNITY DEVELOPMENT GRANT FUND
COMMUNITY DEVELOPMENT GRANT SUMMARY BY ACCOUNT TYPE
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Budget to Previous Year Actuals
FY 21 ACTUALS
FY 22 ACTUALS
FY 23 ADOPTED
FY 24 ADOPTED
296
2021 2022 2023 2024 2024
Division Actuals Actuals Adopted Adopted % Change
80098 - DEBT SERVICE FUND NON OP 9,966,879 10,997,020 10,817,953 10,741,804 -0.70%
Grand Total 9,966,879 10,997,020 10,817,953 10,741,804 -0.70%
2021 2022 2023 2024 2024
Account Type Actuals Actuals Adopted Adopted % Change
MAINTENANCE & OPERATIONS 6,527 4,768 11,000 11,000 0.00%
87 - GENERAL EXPENSES 6,527 4,768 11,000 11,000 0.00%
871047 - ADMINISTRATIVE 5,520 2,020 8,000 8,000 0.00%
871049 - BANK FEES 1,007 2,748 3,000 3,000 0.00%
CAPITAL EXPENDITURES 9,960,351 10,992,252 10,806,953 10,730,804 -0.70%
90 - CAPITAL EXPENDITURES 9,960,351 10,992,252 10,806,953 10,730,804 -0.70%
921003 - INTEREST EXPENSE 6,895,351 7,052,252 6,721,953 6,495,804 -3.36%
921004 - PRINCIPAL EXPENDITURE 3,065,000 3,940,000 4,085,000 4,235,000 3.67%
Grand Total 9,966,879 10,997,020 10,817,953 10,741,804 -0.70%
DEBT SERVICE FUND
DEBT SERVICE SUMMARY BY ACCOUNT TYPE
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FY 21 ACTUALS
FY 22 ACTUALS
FY 23 ADOPTED
FY 24 ADOPTED
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311
THIS PAGE IS LEFT INTENTIONALLY BLANK
312
Glossary
ACCRUALS - Revenues or expenditures that have been recognized for that fiscal year but have not
received or disbursed until a subsequent fiscal year. Annually, accruals are included in the revenue
and expenditure amounts reported in departments’ budget documents and year-end financial reports.
For budgetary purposes, departments’ expenditure accruals also include payables and outstanding
encumbrances at the end of the fiscal year for obligations attributed to that fiscal year.
ACCRUAL BASIS OF ACCOUNTING - The basis of accounting in which transactions are recognized
at the time they are incurred, as opposed to when cash is received or spent. The accrual basis of
accounting is used to account for all proprietary (enterprise and internal service funds) fund types
APPROPRIATED REVENUE - Revenue in which, as it is earned, is reserved, and appropriated for a
specific purpose.
APPROPRIATION - A legal authorization to incur obligations and to make expenditures for specific
purposes. It is usually limited in amount and period during which the expenditure is to be recognized.
APPROPRIATION (GANN) LIMIT - Article XIIIB of the California Constitution (Proposition 4)
specifies that tax-based appropriations of government entities (with certain exclusions) may increase
annually only by a limited amount (primarily to allow for population increases and inflation).
AUTHORIZED POSITIONS - Employee positions, which are authorized in the adopted budget, to be
filled during the year. Total authorization positions include all regular full-time and full-time equivalent
ongoing positions as approved in the Budget annually.
CAPITAL IMPROVEMENTS PROGRAM (CIP) - A plan for capital outlay to be incurred each year
over a fixed number of years to meet capital needs arising from the government’s long-term needs.
CAPITAL OUTLAY - Fixed assets which have a value of $500 or more and have a useful economic
lifetime of more than one year; or, assets of any value if the nature of the item is such that it must be
controlled for custody purposes as a fixed asset.
CARRYFORWARD - The unencumbered balance of an appropriation that continues to be available
for expenditure in years subsequent to the year of enactment. For example, is a three-year
appropriation is not fully encumbered in the for year, the remaining amount is carried over to the next
fiscal year.
CONSUMER PRICE INDEX (CPI) - A statistical description of price levels provided by the U.S.
Department of Labor. The index is used as a measure of the increase in the cost of living (i.e.,
economic inflation).
CONTINGENCY - A budgetary reserve set aside for emergencies or unforeseen expenditures not
otherwise budgeted.
DEBT SERVICE - The cost of paying principal and interest on borrowed money according to a
predetermined payment schedule.
ENCUMBRANCE - The commitment of appropriated funds to purchase an item or service. To
encumber funds means to set aside or commit funds for a specified future expenditure.
Encumbrances represent valid obligations related to unfilled purchase orders or unfilled contracts.
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Outstanding encumbrances are recognized as budgetary expenditures in the individual department’s
budget documents and their individual annual financial reports.
ENTERPRISE FUNDS - Used to account for City operations that are financed and operated in a
manner similar to private business enterprises. The objective of segregating activities of this type is to
identify the costs of providing the services, and to finance them through user charges. The two main
City enterprise funds are the City’s Water Fund and the Wastewater Fund. Both funds are financed by
user charges to the customers (residents and businesses of Newport Beach).
EXPENDITURE - The payment of cash on the transfer of property or services for the purpose of
acquiring an asset, service, or settling a loss.
EXPENDITURE AUTHORITY - The authorization to make an expenditure (usually by a budget act
appropriation, provisional language, or other legislation).
EXPENSE - Charges incurred (whether paid immediately or unpaid) for operations, maintenance,
interest, or other charges.
3-YEAR EXPENDITURES AND POSITIONS - A display at the start of each departmental budget that
presents the various departmental programs by title, dollar totals, positions, and source of funds for
the past, current, and budget years.
FISCAL YEAR (FY) - A 12-month period during which revenue is earned and received, obligations
are incurred, encumbrances are made, appropriations are expended, and for which other fiscal
transactions are recognized. The City of Newport Beach’s fiscal year begins July 1 and ends the
following June 30.
FUND - A fiscal entity with revenues and expenses which are segregated for the purpose of carrying
out a specific purpose or activity.
FUND BALANCE - For accounting purposes, the excess of a fund’s assets over its liabilities. For
budgeting purposes, the excess of a fund’s resource over its expenditures.
FTE (FULL-TIME EQUIVALENT) - A part-time position converted to the decimal equivalent of a full-
time position based on 2080 hours per year. For example, a part-time fiscal clerk working 20 hours
per week would be the equivalent to .5 of a full-time position.
GENERAL FUND (GF) - For legal basis accounting and budgeting purposes, the predominant fund
for financing City programs, used to account for revenues which are not specifically designated to be
accounted for by any other fund. The primary sources of revenue for the General Fund are property
taxes, sales and use tax, and Transient Occupancy Tax. The major uses of the General Fund are
General Government, Public Safety, Community Development, Public Works, and Community
Services.
GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) - The accounting principles, rules,
conventions, and procedures that are used fir accounting and financial reporting. GAAP for
governments are set by the Governmental Accounting Standards Board (GASB), the accounting and
financial reporting standards setting body for state and local governments.
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GRANTS - A contribution by a government or other organization to support a particular function with
no obligation to repay (in contrast to a loan, although the award may stipulate repayment of funds
under certain circumstances).
INTERGOVERNMENTAL REVENUE - Funds received from federal, state, and other local
government sources in the form of grants, shared revenues, and payments in lieu of taxes.
INTERNAL SERVICE CHARGES - The charges to user departments for internal services provided
by another government agency, such as equipment maintenance and replacement charges, or
insurance funded from a centralized fund.
LAPSING APPROPRIATION - An appropriation made for a certain period, generally for the budget
year. At the end of the specified period any unexpected or unencumbered balance lapses or ends,
unless otherwise provided by law.
LONG-TERM DEBT - Debt with a maturity of more than one year after the date of issuance.
MAINTENANCE AND OPERATIONS - Expendable materials and operating supplies necessary to
conduct departmental operations.
MODIFIED ACCRUAL BASIS OF ACCOUNTING - The basis of accounting in which revenues are
recognized when they become both “measurable” and “available” to finance expenditures or the
current period. All governmental and fiduciary fund types are accounted for using the modified accrual
basis of accounting, including the General Fund.
ISF (INTERNAL SERVICE FUNDS) - The City provides for the financing of certain functions using
Internal Service Funds (ISF). The purpose of these funds is to facilitate the management of some
types of expenditures on a centralized, as opposed to decentralized (by department) basis, without
losing the visibility of each Department’s share of the overall cost. The City employs Internal Service
Funds to account for vehicle maintenance and replacement, as well as compensated absences,
general liability, workers’ compensation, other insurance payments and information technology.
M&O (MAINTENANCE & OPERATING) - The cost for non-personnel expenditures, including
contracts, goods and services, materials, and equipment required for a department to function.
OBJECT OF EXPENDITURE (OBJECTS) - A classification of expenditures based on the type of
goods or services received. For example, the budget category of Personnel Services includes the
objects of Salaries and Wage and Staff Benefits.
OBLIGATIONS - Amounts that a governmental unit may legally be required to pay out of its
resources. Budgetary authority must be available before obligations can be created. For budgetary
purposes, obligations include payables for goods or services received, but not yet paid for, and
outstanding encumbrances (i.e., commitments for goods and services not yet received nor paid for).
ONE-TIME COST - A proposed or actual expenditure that is non-recurring (usually only in one annual
budget) and not permanently included in baseline expenditures. Departments make baseline
adjustments to remove prior year one-time costs and appropriately reduce their expenditure authority
in subsequent years’ budgets.
POSITIONS - See “Authorized Positions.”
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PRIOR-YEAR ENCUMBRANCES - Obligations from previous fiscal years in the form of purchase
orders, contracts, or salary commitments which are chargeable to an appropriation, and for which a
part of the appropriation is reserved. They cease to be encumbrances when the obligations are paid
or otherwise terminated.
RESERVE - An amount of a fund balance set aside to provide for expenditures form the
unencumbered balance for continuing appropriations, economic uncertainties, future apportionments,
pending salary or price increase appropriations, and appropriations for capital outlay projects.
REVENUE - Any addition to cash or other current assets (e.g., account receivables) that does not
increase any liability or reserve and does not represent the reduction of an expenditure (e.g.,
reimbursement/abatements. Revenues are a type of receipt generally derived from taxes, licenses,
fees, or investment earnings. Revenues are deposited into a fund for future appropriation and are not
available for expenditure until appropriated. (UCM.)
S&B (SALARIES & BENEFITS) - Wages paid for salary and other MOU negotiated pays as well as
employee fringe benefits. Included is the government’s share of costs for pensions, cafeteria and
medical allowances, life insurance plans, etc.
TRANSFERS - As displayed in in fund condition statements, transfers reflect the movement of
resources from one fund to another based on statutory authorization or specific legislative transfer
appropriation authority.
UNAPPROPRIATED FUND BALANCE - Refers to the funds remaining from the prior year that are
available for appropriation and expenditure in the current year
UNENCUMBERED BALANCE - The balance of an appropriation not yet committed for specific
purposes. (See “Encumbrance.”)
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100 Civic Center Drive
Newport Beach, CA 92660
(949) 644-3330
www.newportbeachca.gov