For City Council meeting of November 27, 2017 Item SP19

Resolution 94-R-17: FY 2018 Budget of the City of Evanston

For Action

Memorandum
To: Honorable Mayor and Members of the City Council

From: Wally Bobkiewicz, City Manager

Martin Lyons, Assistant City Manager/CFO

Subject: Resolution 94-R-17: Fiscal Year 2018 Budget of the City of Evanston

Date: November 21, 2017

Recommended Action:
Staff recommends approval of Resolution 94-R-17 adopting the FY 2018 Budget of the
City of Evanston, in the amount of $335,942,876.

Livability Benefits:
Education, Arts, and Communitywill provide revenues for municipal operations
Innovation and Processsupport local government best practices and processes

Summary:
Staff recommends approval of the FY 2018 Budget for the City of Evanston, in the
amount of $335,942,876. The total budget shows an 8.8% increase over the 2017
Amended Budget. This increase is largely due to increases in Capital spending for the
Main Library renovation and the Robert Crown Center project.

The annual budget is a policy document which sets the financial course for the City and
defines the service priorities provided to the community. It is the culmination of months
of effort by the City staff and public to balance available resources with the actual and
desired services required by Evanston residents, businesses, and visitors.

The FY 2018 Proposed Budget document was published on October 6, 2017. After
publishing the document, the City Council held public meetings and a public hearing in
order to determine priorities on the budget. A summary of the changes to the Proposed
Budget which are recommended for inclusion in the FY 2018 Adopted Budget are
included below. A summary by fund is provided below which shows the originally
presented Proposed Budget at $338,888,344 and the adjusted resolution amount of
$335,942,876.

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 2018 Adopted Budget Summary
2018 Baseline Changes During 2018 Adopted
Fund Fund #
Budget Budget Process Budget

General 100 118,508,981 (4,209,185) 114,299,796

General Assistance 175 1,215,152 55,079 1,270,231
Human Services 176 859,153 859,153
Good Neighbor Fund 180 1,000,000 1,000,000
Library 185 7,716,741 20,000 7,736,741
Library - Debt Service 186 345,790 (12,386) 333,404
Library - Capital 187 10,095,000 10,095,000
Neighborhood Stabilization 195 95,147 95,147
Motor Fuel 200 2,457,990 2,457,990
Emergency Telephone 205 1,051,049 1,051,049
Special Service Area # 4 210 320,000 50,000 370,000
CDBG 215 2,445,695 2,445,695
CDBG Loan 220 293,000 293,000
Neighborhood Improvement 235 100,000 100,000
HOME 240 588,936 588,936
Affordable Housing Fund 250 439,916 50,000 489,916
Washington National TIF 300 9,057,040 150,000 9,207,040
Debt Service 320 14,398,759 (101,502) 14,297,257
Howard-Ridge TIF 330 4,681,500 4,681,500
West Evanston TIF 335 40,000 40,000
Dempster-Dodge TIF 340 72,666 72,666
Chicago-Main TIF 345 108,999 108,999
Special Service Area #6 350 221,500 221,500
Capital Improvement 415 29,762,000 535,527 30,297,527
Crown Construction 416 9,634,000 9,634,000
Special Assessment 420 513,427 71,790 585,217
Parking 505 12,530,623 385,275 12,915,898
Water 510 45,549,058 179,800 45,728,858
Sewer 515 14,755,432 76,560 14,831,992
Solid Waste 520 4,986,359 133,574 5,119,933
Fleet 600 3,678,853 (330,000) 3,348,853
Equipment Replacement 601 1,597,977 1,597,977
Insurance 605 18,447,601 18,447,601
Fire Pension 700 8,795,000 8,795,000
Police Pension 705 12,525,000 12,525,000
Total All Funds $ 338,888,344 $ (2,945,468) $ 335,942,876

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General Fund
The General Fund has the most recommended changes which are summarized by
department and revenue source below. The 2018 Budget also includes a decrease in
General Fund Expenses from $118,686,191 in 2017 to $114,299,796 in 2018. This
decrease results in a balanced budget with a project surplus of $460,958. The items
changed since the October 6 Proposed Budget are highlighted in yellow in Attachment
B. These changes are discussed in individual budget memos available on the Citys
website and summarized below.

2018 Adopted General Fund Summary

FY 2018
FY 2017 FY 2018 Baseline Changes FY 2018 Adopted
Proposed
Amended Budget During Process Budget
Budget
Operating General Fund Revenue
PROPERTY TAXES 28,639,628 28,639,628 29,061,370 (212,174) 28,849,196
OTHER TAXES 49,402,274 48,462,274 48,502,274 200,000 48,702,274
OTHER REVENUE 2,138,046 1,524,217 1,524,217 1,524,217
LICENSES, PERMITS AND FEES 17,259,650 12,353,150 14,003,150 14,003,150
CHARGES FOR SERVICES 8,933,395 9,307,800 9,307,800 9,307,800
INTERFUND TRANSFERS 7,455,774 7,518,417 7,518,417 (20,000) 7,498,417
FINES AND FORFEITURES 3,810,000 3,797,500 3,797,500 3,797,500
INTERGOVERNMENTAL REVENUE 1,089,965 758,100 1,028,100 1,028,100
INTEREST INCOME 50,100 50,100 50,100 50,100

Total General Fund Revenue $ 118,778,832 $ 112,411,186 $ 114,792,928 $ (32,174) $ 114,760,754

Operating General Fund Expenses

13 CITY COUNCIL 498,189 514,206 427,187 427,187
14 CITY CLERK 275,488 191,996 113,885 3,713 117,598
15 CITY MANAGER'S OFFICE 9,878,454 8,215,895 7,956,392 446,379 8,402,771
17 LAW 854,050 821,407 748,316 748,316
19 ADMINISTRATIVE SERVICES 9,700,879 9,619,843 8,720,160 7,900 8,728,060
21 COMMUNITY DEVELOPMENT 2,804,668 2,998,712 2,585,746 2,585,746
22 POLICE 38,223,842 39,286,131 38,547,802 38,547,802
23 FIRE MGMT & SUPPORT 24,294,001 24,413,039 24,057,186 24,057,186
24 HEALTH 3,582,312 3,568,657 3,626,987 100,000 3,726,987
30 PARKS, REC. AND COMMUNITY SERV 12,361,460 12,403,556 12,033,893 86,735 12,120,628
40 PUBLIC WORKS AGENCY 16,212,848 16,475,539 15,312,514 (475,000) 14,837,514
Total General Fund Expense $ 118,686,191 $ 118,508,981 $ 114,130,069 $ 169,727 $ 114,299,796

NET SURPLUS (DEFICIT) $ 92,641 $ (6,097,795) $ 662,859 $ (201,901) $ 460,958

BEGINNING FUND BALANCE $ 14,678,704 $ 14,678,704 $ 14,678,704

ENDING FUND BALANCE $ 8,580,909 $ 15,341,563 $ 15,139,662
RESERVE BALANCE PERCENTAGE 7.2% 13.4% 13.2%

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General Fund Revenues
The final Budget Balancing Worksheet includes $2,349,568 of increased revenue in the
General Fund. The Budget Balancing Worksheet as presented on October 6 included
$2,381,742 of increased revenue. Items changed from the October 6 Proposed Budget
are:
General Fund property tax revenue reduction of $212,174
In the 2018 Baseline Budget, property tax revenue was initially budgeted at the
extended amount which is 2% higher than the budgeted amount. All other levies
(General Assistance, Library, Police and Fire Pensions) are budgeted without the
extension amount of 2%.
One-cent gas tax increase revenue increase of $200,000.
Good Neighbor Fund revenue reduction of $20,000, based on project selection.
The project list for the Good Neighbor Fund was not finalized until after the
proposed budget was released, and includes a new expense in the Library Fund.

General Fund Expenses

The final Budget Balancing Worksheet includes $4,209,185 of expense reductions in
the General Fund. The Budget Balancing Worksheet as presented on October 6
included $4,378,912 of expense cuts. Items changed from the October 6 Proposed
Budget are:
City Clerk baseline cut change from $11,020 to $7,307, for expense addition of
$3,713.
New Crossing Guard for Oakton School expense addition of $7,900.
Social Services Bureau Reorganization expense addition of $100,000 for an
additional full-time Human Services Specialist from initial proposal. This will be
discussed and finalized at the November 27, 2017 City Council Meeting.
Youth Advocate position expense addition of $92,000; reflects moving the
position from the Police Department to the Parks, Recreation and Community
Services department.
Levy Center Manager remove from list the elimination of the Levy Center
Manager and the addition of a combined Chandler/Levy Center Manager. This
change was requested by the City Council on November 20, 2017. The Chandler
Center Manager position will still be eliminated, with management of that center
moving to an Assistant Director of Parks, Recreation and Community Services.
Reclassification of new Environmental Services Coordinator position expense
addition of $25,000. This is a reclassification of a Forestry Worker III position, in
order to bring greater focus and expertise to the Citys environmental and
sustainability initiatives.
Dutch Elm Disease Inoculation expense reduction of $500,000. Every three
years, the Public Works Agency spends $750,000 on inoculations for Dutch Elm
Disease. This amount is budgeted at $250,000 every year and the money is
reserved for two years until it is spent. In the year of inoculation, $750,000 is
budgeted because this is required for spending authority. Inoculation was
conducted in 2017, and therefore the 2018 budget is being reduced to $250,000.
Increase transfer to Debt Service Fund expense addition of $446,379

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 This transfer is needed to cover increased debt service payments on the 2015B
bond issue and overall growth in other debt service payments.

Other Funds Changes from Proposed Budget

The changes to the General Fund included in the Budget Balancing worksheet had a
number of impacts on other funds, as detailed below. The sale of the 2017 A, B, and C
bond issues was finalized since the October 6 Proposed Budget. This changed
expenses in the Debt Service, Library Debt Service, and Special Assessment Funds for
2018 payments on these issues. The list of projects for the Good Neighbor Fund was
also finalized,

General Assistance Fund

The Budget Balancing Worksheet includes an expense increase of $55,079 to cover
25% of the salary and benefits for the Director of Health and Human Services. This is in
order to improve cost sharing with the General Fund for work provided to this fund.

Library Fund
The Budget Balancing Worksheet includes an expense increase of $20,000 in a transfer
to the General Fund in order to cover increased overhead costs provided by City staff to
the Library. Revenue to the Library fund will also increase by $70,000, due to a new
transfer from the Good Neighbor Fund to support a full-time social worker at the
Evanston Public Library.

Affordable Housing Fund

The Budget Balancing Worksheet includes an expense increase of $50,000 to cover
25% of the salary and benefits for the Community Development Director. This is in order
to improve cost sharing with the General Fund for work provided to this fund.

Special Service Area #4

Expenses and revenues in SSA#4 increase by $50,000. This is due to an increase in
the EAV in this district.

Washington National TIF Fund

The Budget Balancing Worksheet includes an expense increase of $150,000 in a
transfer to the General Fund. This is in order to cover City staff time, paid for in the
General Fund, which is dedicated to the Fountain Square Renovation project

Debt Service Fund

The Debt Service Fund is being reduced by $101,502 in order to reflect actual debt
service payments for the 2017A and B bond issuances, which were not finalized until
after the release of the Proposed Budget.

Capital Improvements Fund

The Capital Improvements Fund is being increased to include an expense increase of
$85,527 to cover more engineering services related to capital projects and by $450,000
to cover Good Neighbor Fund projects not included in the original proposed budget.

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Special Assessment Fund
The expense increase of $71,790 is in order to cover more engineering services related
to projects in this fund.

Parking Fund
The $385,275 in expense increases to the Parking Fund reflects moving the Parking
Coordinator, the Transportation and Mobility Coordinator, 1 FTE of engineering staff,
and costs for the License Plate Reader to the Parking Fund. This also includes the
elimination of the Parking Repair Worker.

Water Fund
The Budget Balancing Worksheet includes $179,800 in expense increases to the Water
Fund. This includes moving 50% of the Workforce Compliance Coordinator and 25% of
the Sustainability Coordinator to the Water Fund for work these staff members do on
water capital projects. An additional $100,000 transfer from the Water Fund to the
General Fund is for both increased administrative costs for services provided by the
General Fund and for the Return on Investment for the water plant.

Sewer Fund
The Budget Balancing Worksheet includes an expense increase of $76,560 in the
Sewer Fund. This reflects moving costs for engineering staff and 50% of the Workforce
Compliance Coordinator into the Sewer Fund, and eliminating the vacant Sustainability
Specialist position.

Solid Waste Fund

The Budget Balancing Worksheet includes an expense increase of $133,574 in the
Solid Waste Fund. This includes moving portions of the following positions to the fund:
25% of the Sustainability Coordinator, 1 Public Works Crew Leader, 25% of new Public
Services Bureau Chief, and $14,000 in seasonal employees. It also includes a $50,000
expense reduction for the elimination of the vacant Sustainability Specialist position.

Fleet Services Fund

The Budget Balancing Worksheet includes an expense decrease of $330,000 in the
Fleet Services Fund. This reflects a reduction in two staff members in the Fleet Services
Division, and an equivalent reduction in transfers from the General Fund to cover these
expenses. Fuel expenses were also reduced by $150,000.

Attachments:
Resolution 94-R-17
FY 2018 Budget Balancing Worksheet

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 11/27/2017

94-R-17

A RESOLUTION

Approving the 2018 Fiscal year

Budget of the City of Evanston

WHEREAS, 65 ILCS 5/8-2-9.1 et seq. and Title 1, Chapter 8 of the City

Code, 2012, as amended, require the City Manager to submit to the City Council a

proposed budget for the ensuing fiscal year that presents a complete revenues and

expenditures plan for each fund; and

WHEREAS, in accordance with legal requirements, the City Manager

submitted the proposed budget for the 2018 fiscal year to the City Council for its review

and the required hearings on said budget were conducted and properly noticed under

the Illinois Open Meetings Act, 5 ILCS 120/1 et seq.; and

WHEREAS, the City Council has reviewed the proposed budget, with a

total expenditure amount of $335,942,876.

NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF

THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS:

SECTION 1: The foregoing recitals hereby found as fact and

incorporated herein by reference.

SECTION 2: That the City Council hereby adopts the City of Evanstons

2018 fiscal year budget, with a total expenditure amount of $335,942,876, summarized

in the document attached hereto as Exhibit A and incorporated herein by reference, and

hereby directs the City Manager to implement said budget.

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 SECTION 3: That this Resolution 94-R-17 shall be in full force and effect

from and after its passage and approval in the manner provided by law.

______________________________
Stephen H. Hagerty, Mayor
Attest:

______________________________
Devon Reid, City Clerk

Adopted: __________________, 2017

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EXHIBIT A: City of Evanston Fiscal Year 2018 Adopted Budget Summary

2018 Adopted Budget Summary

2018 Adopted
Fund Fund #
Budget

General 100 114,299,796

General Assistance 175 1,270,231
Human Services 176 859,153
Good Neighbor Fund 180 1,000,000
Library 185 7,736,741
Library - Debt Service 186 333,404
Library - Capital 187 10,095,000
Neighborhood Stabilization 195 95,147
Motor Fuel 200 2,457,990
Emergency Telephone 205 1,051,049
Special Service Area # 4 210 370,000
CDBG 215 2,445,695
CDBG Loan 220 293,000
Neighborhood Improvement 235 100,000
HOME 240 588,936
Affordable Housing Fund 250 489,916
Washington National TIF 300 9,207,040
Debt Service 320 14,297,257
Howard-Ridge TIF 330 4,681,500
West Evanston TIF 335 40,000
Dempster-Dodge TIF 340 72,666
Chicago-Main TIF 345 108,999
Special Service Area #6 350 221,500
Capital Improvement 415 30,297,527
Crown Construction 416 9,634,000
Special Assessment 420 585,217
Parking 505 12,915,898
Water 510 45,728,858
Sewer 515 14,831,992
Solid Waste 520 5,119,933
Fleet 600 3,348,853
Equipment Replacement 601 1,597,977
Insurance 605 18,447,601
Fire Pension 700 8,795,000
Police Pension 705 12,525,000
Total All Funds $ 335,942,876

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 FY 2018 BALANCING BUDGET WORKSHEET
GENERAL FUND
FOR ADOPTED BUDGET
Proposed Revenue Adjustments
Recurring Revenue Changes
Ground Transportation Tax on Rideshare Services (20 cents per ride on Uber and Lyft) 100,000
AirBnB tax 90,000
Collections Standardization - Home Rule Taxes (One time) 100,000
PRCS - 3% Boat Storage Fee, 2% Increase Rec Fees at All Facilities 80,000
Library Interfund to General Fund 20,000
Community Development Fee Rate Increase 50,000
Parking - Increase parking deck fees with increase to General Fund/$95 to $110 (include Sherman Plaza
550,000
rooftop)
Parking - Meter hour standardization (All 9AM-6PM meters switch to 8AM-9PM) and uniformity in meter
450,000
rate ($1/hr)
Parking - Parking Meters - Expired Meter Fine Increase - from $10-$20 250,000
Parking - Street Cleaning Ticket ($35 - $40) 100,000
Parking - Increase Surface Lot Permit Rates (new fee $60 per month) 160,000
Property Tax Increase for Police/Fire Pension - No change in investment rate of 6.5% 421,742
Health & Human Services Department Inspection Fee Increase 10,000
Washington National Transfer Increase - TIF Closes in 2018 150,000
Reduce Revenue from Assigned Fund Balances for Compensated Absences (250,000)
Increase in Transfer from Water Fund - Administrative Costs 50,000
Increase in Transfer from Water Fund - Increase in ROI for Water Sales 50,000
Property Tax Levy Adjustment-- Extended reduced to levy amount (included in Baseline Budget) (212,174)
Gas Tax Increase (1 cent) 200,000
Good Neighbor Fund Transfer (20,000)
TOTAL REVENUE CHANGES FOR 2018 BUDGET $ 2,349,568

Proposed Expense Adjustments

Recurring Expense Changes

General Fund Reductions by Department

Council Baseline 4% Cut Amount (19,928)

Clerk Baseline 4% Cut Amount (7,307)
CMO (792,612)

Economic Development Reduction (400,000)

Seasonal Employee (Economic Development) (15,000)
Add Budget for Police Management Audit 50,000
Duncan/Passport Annual Fee Savings (75,000)
Move 50% Workforce Compliance Coordinator to Water and Sewer Funds (49,800)
Move 50% Sustainability Coordinator to Water and Solid Waste funds (60,000)
1 FTE - Senior Accountant (Vacant, Eliminate) (89,490)
1 FTE - Customer Service Rep. (Vacant, Eliminate) (74,042)
1 FTE Sustainability Specialist (billed in Water and Sewer Funds) (Vacant, Eliminate) -
1 FTE - Econ Dev Specialist (Vacant, Eliminate) (79,280)
Law (6,000)
Legal Services - General (14,000)
Court Cost/Litigation (12,000)
Hourly Billing Software 20,000

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Admin.
(824,692)
Services
Unemployment Compensation and Admin. Fee - Reduce from budget of $205,000 (63,000)
Move Parking Coordinator to Parking Fund (93,858)
Move PEO License Plate Reader Costs to Parking Fund (135,734)
1 FTE - HR Specialist Training (Eliminate) (130,000)
New Crossing Guard for Oakton School 7,900
Reduce Transfer to Fleet Services (Fuel Cost Savings) (150,000)
Reduced Transfers (1 FTE Parking Repair Worker, 1 FTE Jr Mechanic (Vacant), 1 FTE Equipment Mechanic III
(260,000)
.4 FTE Fleet Manager (Vacant) (Eliminate)
CD (345,875)
1 FTE Elec. Inspector / Plan Review (Vacant, Eliminate) (102,193)
1 FTE - Customer Service Representative (Eliminate) (72,000)
Move Transportation & Mobility Coordinator to Parking Fund (91,000)
Community Grants Program (Mental Health Board) Funding - FY17 $767,055 to FY18 $736,193 (30,682)
Move 25% of Director to Affordable Housing Fund (50,000)

Police (671,238)
Transfer Social Services Bureau (Reorganize to Health and Human Services Department)
Transfer 0.8 FTE Youth Advocate (Reorganize to Parks Department)
1 FTE Social Services Manager (Vacant) 3 FTE Victim Advocate; 0.5 FTE Youth Advocate (Eliminate) (680,000)
1 FTE - Records Operator Position (Eliminate) (83,426)
Add 1 FTE - Videos Records Clerk (Body Cameras) 83,426
1 FTE - Training Coordinator (Vacant, Eliminate) (74,742)
1 FTE Police Commander - (Hold vacancy, not funded) (165,000)
2 FTE Police Officers - (Hold vacancies, not funded) (255,000)
0.5 FTE - Service Desk Officer I 311 (Vacant, Eliminate) (22,000)
2017 Police Actuarial Study Increase - Pension Cost Increase 225,504
Overtime - Based on 5 year historical average; Increase required 300,000
Fire (288,762)
4 FTE Fire Suppression - Hold vacancies (540,000)
OT Increase 150,000
Natural Gas (20,000)
Clothing (20,000)
Training (20,000)
Furniture and fixtures (35,000)
2017 Fire Actuarial Study Increase - Pension Cost Increase 196,238
Health 225,421
Move 25% of Director to General Assistance (55,079)
Add 3 PT & 2 Full-Time Human Services Specialists (From Police Social Services Bureau) 380,000
1 FTE - Secretary II (Eliminate) (80,000)
.10 FTE - Medical Director (Eliminate) (19,500)
PRCS (265,637)
Seasonal Employee (14,148)
Transfer 0.8 Youth Advocate from Police Youth Services Bureau 92,000
1 FTE - Festival Coordinator (Eliminate) (70,000)
1 FTE - Administrative Supervisor (Eliminate) (105,800)
1 FTE - Recreation Center Manager (Chandler Center) (Eliminate) (142,889)
1 FTE - Recreation Center Manager (Levy Center) (Eliminate) Removed by Council
Move 50% Workforce Compliance Coordinator to Water and Sewer Funds (49,800)
Add 1 FTE - Combined Chandler/Levy Center Manager Removed by Council
Increase class outreach efforts 25,000

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 PWA (1,970,934)
Move Seasonal Employees to Solid Waste (21,000)
Reclassification - Environmental Services Coordinator 25,000
Dutch Elm Disease Inoculation (500,000)
Reduce Seasonal Employees (14,000)
Reduce Police OT for Snow Event (75,000)
Reduce PW crew OT for snow event (68,500)
Reduce Salt (53,100)
Move PW Crew Leader Salary to Solid Waste Fund (97,074)
Engineering Salary Redistribution
Move 4.5 FTE to Capital Fund, Eliminate $500,00 transfer from Capital to General Fund (85,527)
Move 0.75 FTE to Sewer Fund (Currently 1; proposed increase to 1.75 FTE) (51,760)
Move 1 FTE to Parking Fund (144,683)
Move 0.5 FTE to Special Assessment Fund (71,790)
1 FTE Special Projects Assistant (Eliminate) (88,000)
1 FTE Parks/Forestry Worker II Forestry (Vacant, Eliminate) (75,000)
2 FTE Bureau Chiefs (Eliminate) (340,000)
Add 1 FTE - Public Services Bureau Chief, Move Expenses to Other Funds 170,000
Move 25% of New Public Services Bureau Chief to Solid Waste Fund (42,500)
1 FTE Equipment Operator II - Streets (Vacant, Eliminate) (88,000)
Decrease Solid Waste Fund Transfer Over Three Years - Year 1 decrease (350,000)

TOTAL RECURRING EXPENSE CHANGES $ (4,967,564)

One-time expense changes

General Fund transfer to Insurance Fund for Solid Waste Fund Claims Settlement (2018, 2019, 2020) 400,000
Credit Card Merchant Procurement Change Savings - City-wide (50,000)
Reduction in Health Insurance Cost for Part-time Employees (100,000)
3 Furlough Days (360,000)
Labor Day (City is already closed)
Memorial Day (City is already closed)
President's Day (City not closed)
Budget All Salaries at 99.5% (278,000)
Increase Transfer to Insurance Fund 700,000
Increase Transfer to Debt Service Fund - 2017 Required Abatement to have no tax levy increase 446,379
TOTAL ONE-TIME EXPENSE CHANGES $ 758,379
TOTAL EXPENSE CHANGES FOR 2018 BUDGET $ (4,209,185)

TOTAL PROPOSED REVENUES (General Fund - Baseline) $ 112,411,186

TOTAL PROPOSED EXPENDITURES (General Fund - Baseline) $ 118,508,981
TOTAL PROPOSED SURPLUS/Deficit (General Fund - Baseline) $ (6,097,795)

Above-the-line BBWS PROPOSED REVENUE ADJUSTMENTS (detailed above) $ 2,349,568

Above-the-line BBWS PROPOSED EXPENSE ADJUSTMENTS (detailed above) $ (4,209,185)

TOTAL REVISED PROPOSED REVENUES (General Fund) $ 114,760,754

TOTAL REVISED PROPOSED EXPENSES (General Fund) $ 114,299,796

PROPOSED 2018 BUDGET SURPLUS (DEFICIT) $ 460,958

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