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Finance - Budgets - Final Budget Report - 08/28/1996 FINAL 1IU�7DGET REPORT 1 iSC:1 Year 1997 (1996,-1997) - Mx yx b lik 'mss , , .x�...._. CITY EAGLE Korey 1111 �I PL'i/�J LLLL� �u A � �v�er, j-;i:� Cler11./ ��rea8 r Chuck Bower, Mayor OUTLINE: I. Introduction(Executive Summary): A. Summary of FY 1997 Budget II. Detail of Revenues by Fund, Object and Subobject III. Detail of Expenditures by Fund, Object and Subobject APPENDIX: CITY OF EAGLE, 1996-1997 BUDGET (Draft Final) 2 I. Executive Summary: This FY 1997 budget report is intended as a working document for the Mayor, City Council, and members of the community. This report provides both summary and detailed information regarding the proposed FY 1997 budget. The proposed budget included in this report reflects the continuation of many previous city programs, as well as a new entry designated as"Strategic Annual Goals." In future years, the city will attempt to coordinate these strategic goals with a formal, four to five year strategic plan. It is hoped that this longer-term view will enable the city to plan, organize, and control costs of operation and capital expenditures, all in line with the strategic plan. As a means of developing this future course of action,this budget along with future budgets, will be presented by accounting Fund, Object, and Subobject. The City of Eagle has three distinct funds: 1. The General Fund: This fund is the primary revenue and expenditure category in the budget. The accounting objects are described as Personnel, Operations and Maintenance, and Capital Outlay for expenditures, and Carry Over, Taxes, Licenses and Permits, Intergovernmental, Charges for Services, Special Assessments, and Miscellaneous for revenues. 2. The Library Fund: This fund, created under Section 6-3-1 of the Eagle City Code, is the primary revenue and expenditure category for the Eagle City Library. The accounting objects are described as Personnel, Operations and Maintenance, and Capital Outlay for expenditures, and Intergovernmental Transfer(from the General Fund), Carry Over, and General Administrative for revenues. This fund must meet with certain controls of both the Board of Trustees of the Library and the City Council. 3. The Water Fund: This fund was created as a mechanism to control the revenues and costs of the City water system. For purposes of this budget, the City of Eagle operates on a"cash-only"basis. For questions regarding this and other financial information of the City of Eagle, please contact City Hall at(208) 939-6813. 3 A. Summary of FY 1997 Budget PROPOSED EXPENDITURES: The following is an estimate set forth in said proposed budget of the total proposed expenditures and accruing indebtedness of the City of Eagle, Idaho for the fiscal period October 1, 1996,to September 30, 1997. FY 1997 FUND/OBJECT PROPOSED GENERAL FUND: PERSONNEL: 217,822 OPERATIONS& MAINTENANCE: ADMINISTRATIVE DEPT. 86,800 PARK AND RECREATION DEPT. 122,000 CONTRACT LABOR&SERVICES: 354,084 CAPITAL OUTLAY: 874,974 STRATEGIC ANNUAL GOALS: _69.600 GENERAL FUND TOTAL*: $ 1,725,280 LIBRARY FUND: PERSONNEL: 77,602 OPERATIONS AND MAINTENANCE: 26,745 CAPITAL OUTLAY: _ 15.000 LIBRARY FUND TOTAL*: $ 119,347 WATER FUND: PERSONNEL: N/A OPERATIONS AND MAINTENANCE: 35,000 CAPITAL OUTLAY: _ 12.000 WATER FUND TOTAL*: $ 47,000 TOTAL EXPENDITURES* $ 1,891,627 PROPOSED REVENUES: The estimated revenue for the City of Eagle, Idaho,for the fiscal period October 1, 1996 to September 30, 1997 is as follows: FY 1997 FUND/OBJECT PROPOSED GENERAL FUND: CARRY OVER (PRIOR YEAR SAVINGS) $ 606,139 LIBRARY FUND TRANSFER (98,647) TAXES: PROPERTY TAX 358,917 OTHER TAX REVENUES 255,496 LICENSES AND PERMITS: BUSINESS LICENSES AND PERMITS: 12,900 NON-BUSINESS LICENSES AND PERMITS: 239,320 INTERGOVERMENTAL: 274,500 CHARGES FOR SERVICES: 18,485 SPECIAL ASSESSMENT: 1,495 MISCELLANEOUS: _ 56.675 GENERAL FUND TOTAL*: $ 1,725,280 LIBRARY FUND: USE OF PRIOR YEAR SAVINGS 13,300 TRANSFER FROM GENERAL FUND 98,647 OTHER REVENUES _ 7,400 LIBRARY FUND TOTAL*: $ 119,347 WATER FUND: WATER FUND TOTAL*: $ 47,000 TOTAL REVENUES ALL FUNDS*: $ 1,891,627 *Rounded 4 FY 1997 Draft Final Budg BUDGET WORKSHOP SUMMARY REVENUES AND EXPENDITURES BY FUND,OBJECT AND SUBOBJECT MODIFICATIONS COMPLETED DURING 8/23/96 EAGLE CITY COUNCIL MTG. Page 1 of 1 TOTAL REVENUE MODIFICATIONS Updated August 28,1996(Korey) h:/shared/budgeU97BU DGET.W2:Council FY 97 Major Objects Budgeted Previous Revenue Funds Total: $1,685,853 TAXES: Business and Franchise Taxes: Franchise/Water: Eagle Water Company(2%Fee of 1995 Gross Revenues) 4,974 United Water Company(2%Fee of 1995 Gross Revenues) 1,800 Franchise/Idaho Power(2%Fee of Est. 1995 Gross Revenues) 38,000 Usage Fee/Municipal Water(United Water) 150,000 LICENSES AND PERMITS: Business Licenses and Permits: Trash License 1,000 MISCELLANEOUS: Tree City USA Grant 10,000 New Revenue Funds Total: $1,891,627 TOTAL EXPENDITURE MODIFICATIONS Updated August 28,1996(Korey) h:/shared/budgeU97BU DGET.W2:Council FY 97 Major Objects Budgeted Previous Expenditure Funds Total: $1,685,853 OPERATIONS AND MAINTENANCE: Miscellaneous: Rental of Temporary Office Space 4,800 Organized Recreation: YMCA Aquatic Fee 88,000 CAPITAL OUTLAY: 92 s7a Capital Expenditures(Downtown City Parking)* Park and Recreation Department: Tree City USA Grant 20,000 New Expenditure Funds Total: $1,891,627 *Adjusted to Allow for Balanced Budget. TOTAL RESULT OF MODIFICATIONS Updated August 28,1996(Korey) h:/shared/budgetl97BUDGET.W2:Council FY 97 Major Objects Budgeted Net Result of Modifications 0 NOTE The items noted in this summary require a formal agreement and/or ordinance. At the present time,no such agreement or ordinance exists(with the exception of the trash license). II. REVENUE BY FUND, OBJECT, AND SUBOBJECT -- GENERAL FUND 1. Carry Over: Estimated Balance, State Treasurer(October, 1996) $ 784,936 Balance, West One/US Bank Treasury Note (Matures 100,000 11/30/97) 0,000 Balance, First Security C.D. (Matures 1/27/1997) 100,000 Balance,US Bank Checking Account(August, 1996) FY 96 Remaining FY Expenses (Based on Estimated Expenses for July, August and September, 1996) (157,597) FY 96 Remaining FY Revenues (Based on Estimated 43,000 Expenses for July, August and September, 1996) FY 97 First Quarter Expenses (Based on Actual Expenses for May, June and July, 1996 270.000) and Personnel Enhancements) (270.000)606,139 FY 97 Carry Over Balance: 1.A. Transfer to Library Fund (Offsetting account entry ($ 98,647) for the Library fund revenue) 2. TAXES: A. Property Tax (FY 97 Based on FY 96 Revenues Collected): New Construction based on 1995 Building Permit Value X 1995 Non-Exempt Levy $ 44,342 (42,311,228 X .001048004): Annexation based on the 1996 value of the 1995 annexation X 1995 non-exempt levy 318 (302,971 X .001048004): Maximum Property Tax Budget plus 3%,based on non-exempt portion from 1993, 1994, and 1995 306,914 certified budgets: Foregone Amount: 7,343 358,917 FY 97 Property Tax Budget: B. Business and Franchise Taxes: Franchise Fee/Intermountain Gas (Paid Annually, $ 28,000 based upon FY 95 revenue collected) Franchise Fee/Cable TV (Paid twice annually, 32,000 5% of Gross Income, TCI verified) Franchise Fee/Water: Eagle Water Company (2% of 1995 4,974 Gross Revenues) H:\WP\BUDGET\96-97DRA.WPD 6 B. Business and Franchise Taxes (Continued): Franchise Fee/Water(Continued): United Water Company (2%Fee of 1995 Gross Revenues) 1,800 Franchise Fee/Idaho Power (2%Fee of Estimated 1995 Gross Revenues) 38,000 Franchise Fee/Trash(No agreement currently in place,trash license replaced this fee) 0 Usage Fee/Municipal Water(United Water, one-time fee for connection into specific area) 150,000 C. Penalty and Interest on Taxes (Interest portion of property taxes,penalty and interest on taxes based upon FY 96 revenue collected): 10/95 - 7/96 $ 652 8/96 - 9/96 70 (Est. $35/,month) $ 721 722 OTHER TAX REVENUES: $ 255,496 2. LICENSES AND PERMITS: A. Business Licenses and Permits: Alcoholic Beverage Licenses (Based upon current issue): China Palace - Beer& Wine $ 400.00 The White Orchid -Beer& Wine On/Off 450.00 Godfathers Pizza-Beer& Wine On/Off 450.00 Regal Eagle - Beer, Wine &Liquor 762.50 Bank Club - Beer, Wine &Liquor 762.50 Chicago Connection- Beer& Wine 400.00 Eagle Beverage - Beer& Wine 250.00 Circle K- Beer& Wine 250.00 Eagle Food Town-Beer& Wine 250.00 Eagle Hills Golf-Beer,Wine &Liquor 762.50 Eagle Uni-Merc - Beer Only 50.00 Gloria's -Beer, Wine & Liquor 762.50 Justo's -Beer & Wine 250.00 Seven Mile -Beer, Wine &Liquor 762.50 Smoky Mountain Pizza-Beer& Wine 400.00 Alcoholic Beverage Licenses Subtotal* $ 6,900 *Rounded H:\WP\BUDGET\96-97DRA.WPD 7 2. LICENSES AND PERMITS (Continued): A. Business Licenses and Permits (Continued): Trash License (Based on$12 per truck per month.No formal agreement currently in place) 1,000 Energy Standards ($25 on each building permit) 5,000 Business Licenses and Permits Total: $12,900 B. Non-Business Licenses and Permits: Building Permits (Based upon FY 96 actual revenue collected) $206,500 Annex/Zoning Permit Fees (Based upon fees collected for subdivision plats, annexations, rezones, landscapes, design review applications, extensions of time, and conditional use permits) 30,000 Animal Control Fees (Based upon actual FY 96 revenues and 5% growth factor) 2,700 United Water Connect Fees (Based upon actual FY 96 revenues) 120 Non-Business Licenses and Permits Total: $239,320 3. INTERGOVERNMENTAL: A. State Revenue Sharing: (Per A.I.C. estimate of 5% increase over FY 96) $250,000 B. State Sales Tax: (As per A.I.C. estimate of 5%increase over FY 96 budget [based upon FY 96 Actual], paid quarterly) 10,000 C. State Liquor: (As per A.I.C., quarterly payments should remain the same for this fiscal year) 10,000 D. ACHD Impact Fees:(City receives a processing fee of$20 for each impact fee collected for ACHD, billed monthly) 4,500 E. BUS Grant: (Nothing budgeted for FY 97,however, city will be reimbursed for half of city expenditures for B.U.S.) 0 INTERGOVERNMENTAL REVENUE TOTAL $274,500 H:\WP\BUDGET\96-97DRA.WPD 8 4. CHARGES FOR SERVICES: A. Court Fees: (Based upon FY 96 actual revenue) $ 12,000 B. Printing,Duplication and Publishing: (New subobject created for purposes of managing costs) 3,000 C. Miscellaneous: (Previously copies, maps, comprehensive plans,now encompasses items not falling under a more specific category) 3,385 D. Park and Recreation Department: Donations (Includes cash donations for park development) 100 Organized Recreation (Not applicable to this fiscal year) 0 CHARGES FOR SERVICES REVENUE TOTAL $18,485 5. SPECIAL ASSESSMENT: A. LID Principal,Interest and Penalty (Rounded based on installments due 1/25/97, see below): $ 1,495 Name Principal Interest Total 1. POTTER $231.18 $157.20 $388.38 10. BRUCE 57.79 39.30 97.09 20. ANDERSON 144.49 98.25 242.74 21. EAGLE INVEST 115.59 78.60 194.19 26. BRUCE 57.79 39.30 97.09 37. METVAN CIRCLE K 284.15 193.22 477.37 $890.99 $605.87 $1,496.86 Special Assessments Total: $ 1,495 H:\WP\BUDGET\96-97DRA.WPD 9 6. MISCELLANEOUS: A. State Treasurer Investments: (Based on estimated balance of$630,000 by 9/30/96, multiplied by average annual net earnings rate of 5.2703%) $ 33,000 B. West One (US Bank) Bank Interest: (Based upon FY 96 actual revenue) 1,000 C. First Security CD Interest: (CD reaches maturity on 1/27/97, interest is paid quarterly [principal balance as of 4/27/96: $109,03.92] 7,300 D. West One (US Bank) Bank/Treasury Note Interest: (T-note reaches maturity on 11/30/97, interest is paid 5/31/97 and 11/30/97,based upon annual fixed rate of 5.375%) 5,375 E. Tree City USA Grant($10,000 City Match required, no 10,000 current agreement in place) F. Other Budgeted Items Not Realized: (Recorded for previous fiscal year entries,not applicable to FY 97) 0 MISCELLANEOUS REVENUE TOTAL $ 56,675 TOTAL FY 97 REVENUE -- GENERAL FUND: $1,725,280 H:\WP\BUDGET\96-97DRA.WPD 10 REVENUE BY FUND, OBJECT, AND SUBOBJECT -- LIBRARY FUND 1. INTERGOVERNMENTAL TRANSFER A. Transfer from General Fund (Based upon actual transfer amounts for annual support of City Library): $ 98,647 2. Carry Over(Amount from FY 96 appropriation): 13,300 3. Ada County Contract: 5,000 4. Fines,Fees,Donations: 1,500 5. Interest: 900 6. Miscellaneous: 0 TOTAL FY 97 REVENUE --LIBRARY FUND: $ 119,347 H:\WP\BUDGET\96-97DRA.WPD 11 REVENUE BY FUND, OBJECT, AND SUBOBJECT -- WATER FUND 1. Water Revenue: (Based upon FY 96 revenues collected) $ 30,000 2. Hook-Up Fees: (Based upon FY 96 revenues collected) 15,000 3. Interest: (Based upon FY 96 revenues collected) 2,000 4. Usage Fee/Municipal: (Not applicable to this fiscal year) 0— TOTAL FY 97 REVENUE --WATER FUND: 4 TOTAL FY 97 REVENUE -- ALL FUNDS: $1,891,627 12 H:\W P\BUDGET\96-97DRA.W PD III. EXPENDITURES BY FUND, OBJECT, AND SUBOBJECT -- GENERAL FUND 1. PERSONNEL: A. Salaries (Full-Time), includes 6% increase as noted $153,166 in the Wage and Salary Report: B. Salaries (Part-Time), includes 6% increase over FY 96: 12885 C. FICA: 17,783 D. PERSI: 68 , 4 E. Worker's Compensation: 1 11,644 F. Insurance (Employer): $217,822 PERSONNEL EXPENDITURE SUBTOTAL: 2. OPERATIONS AND MAINTENANCE: Administrative Department: $ 2,000 A. Elections: 5,000 2,500 B. Office Supplies: C. Printing,Duplication,Publishing: 2,500 D. Postage: E. Public Relations (Includes donations the city makes, lunches, council and mayor ,000 reimbursements, flowers, etc.): 2 2 F. Legal Advertisement and Publication: 11,000 G. Insurance,Property: 1, 00 6,000 H. Training: 6,000 I. Travel and Per Diem: J. Professional Dues (Based upon FY 96 dues for the 5,500 following organizations): IDA-ORE $285 International Conf.Of Bldg.Officials Eagle Chamber of Commerce ADA Planning Assoc. Assoc.Of Idaho Cities Int.Assoc.Of Plumbing/Mech.Off. Int.Institute Municipal Clerks Community Youth Connections Arbor Day Foundation ,400 ,4 K. Utilities (City Hall): 2 2 Telecommunications: 4,500 Utilities (Senior Center): H:\WP\BUDGET\96-97DRA.WPD 13 2. OPERATIONS AND MAINTENANCE (Continued): Administrative Department(Continued): L. Street Lights: Utilities 9,000 Maintenance and Repair 1,000 M. Maintenance and Repair: 7,500 N. Miscellaneous: 1,000 Rental of Temporary Office Space (Requested for temporary housing during remodeling of City Hall.) 4,800 O. Resource Materials: 3,000 Administrative Department Expenditures Subtotal: $ 86,800 P. Park and Recreation Department: Orval Krassen Park, Maintenance 11,500 Friendship Park, Maintenance 9,000 Arboretum Park, Maintenance 4,500 City Hall Grounds, Maintenance 4,000 Downtown Flag Plaza, Maintenance 5,000 Organized Recreation: 0 YMCA Aquatic Fee (Requested by Council, no agreement currently in place) 88,000 Other Budgeted Items Not Otherwise Realized: 0 Park and Recreation Department Expenditure Subtotal: $ 122,000 Q. Library Department (library fund transfer to balance revenue, shown as zero under general fund,but disclosed under Library Fund): 0 R. Contract Labor and Services: Contract/Ada County Joint Prosecution: 1,500 Contract/Animal Control 11,000 Contract/Building Inspector 60,000 Contract/Engineer 30,000 Contract/Finance 5,000 Contract/Law Enforcement 128,250 Contract/Legal 60,000 Contract/Planning and Zoning 18,334 Contract/Mass Transit 5,000 Contact, Other 35,000 Contract Labor and Services Subtotal: $354,084 H:\WP\BUDGET\96-97DRA.WPD 14 3. CAPITAL OUTLAY: A. Capital Expenditures (Building), (For purchase of City Hall Site Land or to cover early payment on lease purchase expenses for new building) $400,000 B. Capital Expenditures (Other), (For items not covered in building and grounds, or equipment and expenses related to moves of City Hall or workstations (i.e., sound equipment, Ethernet lines,telephone cables, etc.): 15,000 C. Capital Expenditures (City Hall Equipment): 75,000 D. Capital Expenditures (Downtown City Parking), adjusted to allow for balanced budget as requested by Council 8/23/96. 92,974 E. Street Lights: Capital Expenditures: 50,000 F. Park and Recreation Department: Park Land Acquisition and Development $200,000 Tree City USA Grant 20,000 Capital Expenditures 20,000 Capital Expenditures, Trees 2,000 CAPITAL EXPENDITURES TOTAL: $ 874,974 4. STRATEGIC ANNUAL GOALS: A. SAG-1,Implement Downtown Plan: For consulting and/or legal fees associated with implementing sections of the Downtown Plan with enabling ordinance(s). $ 2,000 B. SAG-2,Develop Parks: For consulting and legal fees necessary to implement changes to the Parks section of the Comprehensive Plan; develop a parks Capital Improvement Plan; develop a Parks Impact Fee Ordinance; create a Parks Bond Proposal; and identify and pursue grant sources. 25,000 C. SAG-3,River & Creek Pathways and Setback Ordinance: For consulting and legal fees necessary to create and implement design review and/or zoning ordinance(s) for Pathways setback. 4,000 H:\WP\BUDGET\96-97DRA.WPD 15 4. STRATEGIC ANNUAL GOALS (Continued): D. SAG-4, Expand Road & Street Grids: For consulting and legal fees necessary to assist in the creation of new roadways south of State Street and east of Eagle Road. 2,000 E. SAG-5,Development and Implementation of River Ordinance: For consulting and legal fees necessary to create and implement design review and zoning ordinance(s) for river and creek protection and use. 5,000 F. SAG-6, Enhance City Administrative Capacity: For improvements to P&Z and Special Committee minutes-taking capability. 3,600 G. SAG-7, Begin City Hall and Library: For consulting and legal fees necessary to create a design; to develop a Capital Construction Budget; create a Library Bond Proposal; to identify and pursue Library Development Grant sources; and supervision of construction. 23,000 H. SAG-8,Impact Area Study: For consulting and legal fees necessary to develop comprehensive recommended changes to the city's Area of Impact. 2,000 I. SAG-9, Add Industrial Zones to Comprehensive Plan: For consulting and legal fees necessary to develop comprehensive recommended changes to the city's Comprehensive Plan and Zoning Ordinance. 1,000 J. SAG-10, Improve Written and Electronic Communications: For the development of Internet and/or other communications service(s)to provide the city with remote e-mail and other computer interactive information capability. 2.000 STRATEGIC ANNUAL GOALS TOTAL: $ 69,600 GENERAL FUND TOTAL EXPENDITURES: $1,725,280 H:\WP\BUDGET\96-97DRA.WPD 16 EXPENDITURES BY FUND, OBJECT, AND SUBOBJECT -- LIBRARY FUND see attached justification from library H:\WP\BUDGE"I\96-97DRA.WPD 17 Eagle Public Library 1996-97 Proposed Budget Explanation of Variances Compared to 1995-96 Budget (Variances of $150 or Greater) Salaries/Full Time Increase of $1 , 980 This increase reflects a 4% increase over the 1995-96 period. Salaries/Part Time Increase of $277 This increase is a 4% increase in the hourly rate for Joan, while keeping her hours constant at 988 . Relief/Part-Time** Increase of $3 , 218 In an attempt to respond to increased demand and the presence of Eagle High and Middle Schools, we are suggesting that the library expand its weekly schedule of open hours from 42 to 50 during the school year and 46 during the summer. The new library hours suggested: School Months Summer Months Monday 9AM to 7PM 9AM to 7PM Tuesday 9AM to 7PM 9AM to 7PM Wednesday 9AM to 7PM 9AM to 7PM Thursday 9AM to 5PM 9AM to 5PM Friday 9AM to 5PM 9AM to 5PM Saturday 9AM to 1PM To facilitate the greater number of hours and to provide relief help to update and computerize the collection, and give adequate sick leave and vacation time as needed, part time help for 585 hours at the rate of $5 . 50 has been- included. FICA Increase of $418 Reflects higher payroll costs. **NEW PROGRAM lo-� s Public Retirement Increase of $230 Reflects higher payroll costs . Health and Dental Insurance Decrease of $2 , 630 Reflects actual experience with both Ann and Janice now enrolled in the program. Prog, Child & Adult AV Increase of $1 , 000 There has been a dramatic increase in interest in these materials. Represents increase in purchases for the collection. Programs Increase of $200 Increased cost is to provide materials for a second story hour in the summer. Periodicals Increase of $150 Increased subscription prices . Laser Cat Subscription Increase of $185 Reflects actual 1995-96 price + 5% increase. Cust. /Clean Supp/Labor Increase of $610 Because of increased traffic, the library requires weekly cleaning rather than twice a month as in the past. This has increased the cost of contract labor. 19 2.fS Books/Adult & Child Increase of $2 , 000 In order to be able to respond to increased demand for reference materials created by the new High School and Middle School , this line item is being increased. A portion of the increase is indicative of higher prices . Capital/Equipment Decrease of $1 , 000 Formerly included in two categories - Capital/Building and Capital/Equipment. 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CO 3 O --- (.P) CD `< CD 7 d 2 1 rr 49 0 rr (D e C CA 0 CD 1 > CD 3 0 3 1 N (< • r-. < 7- N -/., -I X N C X d 1 \CO CO O DI CD 1 33 C L V rr CD O 1 C) d CD 0 CD /CC CD cu (D 1 O C D • 49 3 CD (D 1 N N Q° 6 v N 11 O 7 3 7 7 'C CO y C7 4.0 Cl O • C CO M M 1 O 0 O CD 7-21- EXPENDITURES BY FUND, OBJECT, AND SUBOBJECT -- WATER FUND 1. PERSONNEL: $ 0 2. OPERATIONS AND MAINTENANCE: General: Professional Services: $ 13,000 Utilities, Water: 6,500 Repair and Maintenance: 14,500 Repair and Maintenance, Mileage: 900 Miscellaneous: 100 Operations and Maintenance Total: $ 35,000 3. CAPITAL OUTLAY: Capital Outlay, Meter Installation: $ 12,000 Capital Outlay, Construction Projects: 0 Capital Outlay Total: $ 12,000 WATER FUND EXPENDITURES TOTAL: $ 47,000 TOTAL EXPENDITURES,ALL FUNDS: $ 1,891,627 TOTAL REVENUES,ALL FUNDS: $1,891,627 TOTAL EXPENDITURES,ALL FUNDS: 1,891,627 TOTAL RESULT, ALL FUNDS: 0 H:\WP\BUDGET\96-97DRA.WPD 23 T co co II�1 C1 n )- uI Cdr try y zLl 3 = Z r CO ti m O d N -n p��?I�Ny rrm Opy 3 W D�NN�I cDD W p m1D�n vm cTT TTTG v -1 d = Q Sm (o m o� o � on cne� wn Rl 3 > > c.� ° a �aRl fDOmnmcmmvu� �" m'� jf fg o ..n ag ;45.c N-'-'o m omm o E. am mR7 ffv g °:o! _ .ZZI NommAcam3fDCW 0 -goo� °—' „Nn '�-snnnm 1!,.)m ° O � n + m CO N W m "i r '4 = 1--n N o C m T O L7 N A 47..a m x H to .<m 1D a a m a h 3 a m o t0 O, c� too (D '° r. 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