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HomeMy WebLinkAbout07/16/2024 07.M. Ordinance amending the 2024 Budget for the City of Yakima and making appropriations from unappropriated fund balances within various funds for expenditure during 2024 for various purposes (Second Reading) `y s ljlt ii! kill I I I&1-' r I!I/ s• BUSINESS OF THE CITY COUNCIL YAKIMA, WASHINGTON AGENDA STATEMENT Item No. 7.M. For Meeting of: July 16, 2024 ITEM TITLE: Ordinance amending the 2024 Budget for the City of Yakima and making appropriations from unappropriated fund balances within various funds for expenditure during 2024 for various purposes (Second Reading) SUBMITTED BY: *Rosylen Oglesby, Assistant City Manager/Interim Director of Finance & Budget Jennifer Paxton, Financial Services Officer SUMMARY EXPLANATION: This appropriation is an ordinance amending the 2024 Budget to provide appropriations for projects or programs which were unknown or uncertain at the time and therefore not included at the time of the 2024 Budget adoption. ITEM BUDGETED: N/A STRATEGIC PRIORITY: Fiscal Sustainability RECOMMENDATION: Pass Ordinance. ATTACHMENTS: MEMO-2024 2nd Quarter Buget Amendment.docx Budget Ordinance 2Q2024 Schedule I 2024 Revised Budget By Fund 2nd Quarter JT 180 (� �!�- FINANCE TO: Mayor and City Council THRU: Dave Zabel FROM: Roselyn Oglesby, Assistant City Manager Kimberly Domine, Finance Division Manager Jen Paxton, Financial Services Officer DATE: July 2, 2024 RE: 2024 2nd Quarter Budget Ordinance This budget ordinance effects course corrections based on new information for the 2024 Budget year that was not known at the time of budget adoption. Budget amendments come before City Council; normally on a quarterly basis, to be transparent and accountable. The budget amendment is a recurring budget process step; staff accumulates information as it occurs and brings the adjustments to council. It is typically for one of four reasons: 1) New additional revenue makes it possible to approve additional related expenses, 2) Prior-year budgeted obligations need to be rolled forward to match disbursement in the current year, if not yet disbursed by Feb. 28th (60 days), 3) Accumulated fund balances can be appropriated, and 4) Corrections or changes between funds. Staff requests approval of adjustments and corrections to the 2024 budget that are now known that were not known at the time of adoption, per the attached detail spreadsheet, described in more detail as follows. Item numbers listed match red Ref#'s on attached schedule I: New Revenue: 1). Washington State Department of Transportation Grant for Transit Capital Fund 464. Bus IT Equipment Upgrade. This increases both revenue and expense in equal and offsetting amounts. $1,142,851 2). Increase in EMS Levy Revenue in Fund 150. Adding 1 FTE firefighter and Moving the allocation of 1.5 FTE from General Fund to Fund 150 EMS Levy. This increases both revenue and expense in equal and offsetting amounts. $155,517.65. 3). ARPA Grant from Yakima County for Parks Capital Fund 331 for the Aquatic Center MLK Jr. Park. This increases both revenue and expense in equal and offsetting amounts. $3,000,000 4). Department of Commerce Grant for Parks Capita Fund 331 for the Aquatic Center MLK Jr. Park. This increases both revenue and expense in equal and offsetting amounts. $569,451.35 181 (� r �- FINANCE 5). State (RCO) Recreation and Conservation Office Grant for Parks Capital Fund 331 for the Aquatic Center MLK Jr. Park. This increases both revenue and expense in equal and offsetting amounts. $500,000 6). Department of Commerce (CHIP) Connecting Housing to Infrastructure Program Grant Fund 001 General Fund. This increases both revenue and expense in equal and offsetting amounts. $658,462 From Fund Balance: The adjustments and corrections to the 2024 budget that are now known that were not known at the time of adoption, are: 7). Increase expenditures in 001 General Fund for an increase in professional service for a budget consultant. $25,000 8). Increase expenditures in Fire Capital Fund 332 for increase in Equipment Replacement Costs and increasing revenue in Fund 552 Equipment Rental Reserve for additional costs in the Fire Vehicle purchase. $120,000 9). Increase expenditures in EMS Levy Fund 150. Increase in Revenue from EMS Levy not known at the time of budget. Increase Revenue $339,330. 10). Increase expenditures in Capital Theatre Capital Fund 322. Scope and Scale Evaluation for dome lighting. Increase expenditures. $60,000. 11). Increase expenditures in Capital Theatre Capital Fund 322. Additional cost for elevator repair. Increase expenditures. $2,939. 12). Increase expenditures in Capital Theatre Capital Fund 322. Additional costs for ION Lightboard. Increase expenditures. $11 13). Increase expenditures in Parks Capital Fund 331. Water quality testing. $315 14). Increase expenditures in Equipment Rental Capital Fund 552. Purchase of CAT Excavator and Trailer for the Irrigation Department. Increase expenditures. $75,000 Technical Adjustment: Staff expects further 2024 course-correction budget adjustments later in the year, as new information becomes available that is not fully known at this time. 182 ORDINANCE NO. 2024- AN ORDINANCE amending the 2024 Budget for the City of Yakima; and making appropriations from Unappropriated Fund Balances within various funds for expenditure during 2024 for various purposes. WHEREAS, the various funds indicated on the attached Schedule I contain Unappropriated Fund Balances available for appropriation and expenditures during 2024 in various amounts and for the purposes mentioned in the attached Schedule; and WHEREAS, at the time of the adoption of the 2024 budget it could not reasonably have been foreseen that the appropriation provided for by this ordinance would be required; and the City Council declares that an emergency exists of the type contemplated by RCW 35.33.091 and that it is in the best interests of the City to make the appropriation herein provided; now, therefore, BE IT ORDAINED BY THE CITY OF YAKIMA: Section 1. Appropriations are hereby made, for expenditure during 2024, from Unappropriated Fund Balances in the various Funds to the various accounts and in the various amounts, and for the various specific purposes, all as specified in the Schedule I attached hereto and incorporated herein. Section 2. This ordinance is one making an appropriation and shall take effect immediately upon its passage, approval and publication as provided by law and by the City Charter. PASSED BY THE CITY COUNCIL, signed and approved this 16th day of July, 2024. Patricia Byers, Mayor ATTEST: Rosalinda Ibarra, City Clerk First Reading: July 2, 2024 Publication Date: Effective Date: 183 City of Yakima 2024 Budget Amendment SCHEDULE I 2nd Quarter From Fund Debit To Fund Credit r Description Fund I Account# Name $ Fund'Account I Name $ of New Revenue-offsetting increases in expenditures and revenues Transit Capital Fund 464 4516420 Operating Equipment $ 1,142,851.00 464 8953324 Fed Pass Thru Wsdot Grant $ 1,142,851.00 1 Bus ITS Equipment Upgrade Fire Re-Org:Adding One new FTE and moving 1.5 FTE's from General Fund to the EMS EMS Levy Fund 150 150 3221110 Salaries $ 155,517.65 150 8953812 Property Tax-EMS Levy $ 155,517.65 2 Levy Fund. Funded by an increase in EMS Levy revenue. Parks Capital Fund 331 5456500 Construction Projects $ 3,000,000.00 331 8953314 Dept of Commerce ARPA $ 3,000,000.00 3 Yakima County ARPA Grant-Aquatic Center MLK Jr.Park Parks Capital Fund 331 5456500 Construction Projects $ 344,411.35 331 8953453 Dept Of Commerce $ 344,411.35 4 DOC Grant-Aquatic Center MLK Jr.Park Parks Capital Fund 331 5436300 Improvements Other Than Bldgs $ 225,040.00 331 8953453 Dept Of Commerce $ 225,040.00 DOC Grant-Aquatic Center MLK Jr.Park Parks Capital Fund 331 5456500 Professional Services $ 500,000.00 331 8953457 State Grant $ 500,000.00 5 RCO State Grant-Aquatic Center MLK Jr.Park General Fund 001 2264100 Professional Services $ 658,462.00 001 8953457 State Grant $ 658,462.00 6 Department of Commerce(CHIP)Connecting Housing to Infrastructure Grant $ 6,026,282.00 $ 6,026,282.00 'Increase Budget Expenditures from Reserves General Fund 001 1224100 Professional Services $ 25,000.00 001 Reserves $ 25,000.00 7 Budget Consultant Fire Capital 332 3324995 Equipment Replacement Costs $ 120,000.00 552 8956546 ER Replacement-Govt Funds $ 120,000.00 8 Add to EQR Reserve for additional costs of Fire Vehicle purchase EMS Levy Fund 150 150 Reserves $ 339,330.00 150 8953812 Property Tax-EMS Levy $ 339,330.00 9 Increase in Revenue from the EMS Levy Capital Theatre Capital 322 2704100 Professional Services $ 60,000.00 322 Reserves $ 60,000.00 10 Scope and Scale Evaluation Capital Theatre Capital 322 2704800 R&M/Contractors $ 2,939.00 322 Reserves $ 2,939.00 11 Additional costs for elevator repair Capital Theatre Capital 322 2706450 Other Equipment $ 11.00 322 Reserves $ 11.00 12 Additional costs for Ion Lightboard Parks Capital 331 5434100 Professional Services $ 315.00 331 Reserves $ 315.00 13 Water Quality Testing Equipment Rental Capital 552 5526450 Other Equipment $ 75,000.00 552 Reserves $ 75,000.00 14 Irrigation Division to purchase a CAT 301.8 Excavator and Trailer $ 622,595.00 $ 622,595.00 $ 6,648,877.00 $ 6,648,877.00 '024 1 of 1 \\yakima_city\YKFN\Shared\Budget 2025-2026\JM-2024 2nd Qtr Budget Amendment 2024 Adopted Budget Revised Quarter 2 Budget Amendment _ Al B I C D E I F G H I I J K L M 1 Fund Revenue Expenditures Ending Fund Balance Beginning Fund Balance 2 As of 4/18/2024 Adopted Budget Prior Adjustment CurrentAdjustme Revised Adopted Budget Prior Adjustment CurrentAdjustme Revised Fund Blance Percentage 3 General Government Funds: $ 24,754,497.35 $ 122,421,019.22 $ 4,624,404.57 $ 1,153,309.65 $ 128,198,733.44 $ 124,202,874.40 $ 5,235,463.55 $ 838,979.65 $ 130,277,317.60 $ 22,675,913.19 4 001 General Fund $ 10,527,088.19 $ 70,393,192.23 $ 1,193,610.00 $ 658,462.00 $ 72,245,264.23 $ 71,254,330.29 $ 1,594,668.98 $ 683,462.00 $ 73,532,461.27 $ 9,239,891.15 12.57% 5 003 .3%Criminal Justice $ 1,210,367.21 $ 3,322,000.00 $ 3,322,000.00 $ 3,927,713.05 $ 3,927,713.05 $ 604,654.16 15.39% 6 612 Firemens Pension $ 1460073.33 $ 877,088.00 $ 877,088.00 $ 1074746.96, , , , $ 1,074,746.96 $ 1,262,414.37 117.46% 7 131 Parks $ 545,217.50 $ 6,553,588.76 $ 6,553,588.76 $ 6,558,588.84 $ 6,558,588.84 $ 540,217.42 8.24% 8 141 Streets $ 2,298,984.54 $ 6,615,518.00 $ 6,615,518.00 $ 6,753,842.17 $ 150,000.00 $ 6,903,842.17 $ 2,010,660.37 29.12% 9 124 Community Dev $ 1,084,144.66 $ 3,462,688.81 $ 3,462,688.81 $ 3,955,921.22 $ 3,955,921.22 $ 590,912.25 14.94% 10 125 Community Relations $ 708,598.78 $ 607,126.00 $ 607,126.00 $ 691,035.02 $ 691,035.02 $ 624,689.76 90.40% 11 136 Clean City Program $ 495,307.63 $ 856,509.00 $ 856,509.00 $ 777,553.82 $ 777,553.82 $ 574,262.81 73.86% 12 144 Cemetery $ 183,077.01 $ 390,000.00 $ 390,000.00 $ 412,488.99 $ 412,488.99 $ 160,588.02 38.93% 13 150 Emergency Services $ 107,751.48 $ 2,283,698.00 $ 494,847.65 $ 2,778,545.65 $ 1,624,674.64 $ 60,000.00 $ 155,517.65 $ 1,840,192.29 $ 1,046,104.84 56.85% 14 151 Public Safety Comm $ 840,538.55 $ 2,550,821.00 $ 2,550,821.00 $ 2,522,581.96 $ 2,522,581.96 $ 868,777.59 34.44% 15 154 Dispatch $ 674,968.50 $ 1,816,985.00 $ 1,816,985.00 $ 1,807,943.35 $ 1,807,943.35 $ 684,010.15 37.83% 16 153 .3%PS Commun $ 356,420.52 $ 215,000.00 $ 215,000.00 $ 373,142.94 $ 373,142.94 $ 198,277.58 53.14% 17 152 Police Grants $ 954,704.75 $ 180,000.00 $ 892,431.00 $ 1,072,431.00 $ 232,411.40 $ 892,431.00 $ 1,124,842.40 $ 902,293.35 80.22% 18 161 DYBID $ 80,643.14 $ 185,750.00 $ 185,750.00 $ 184,632.28 $ 184,632.28 $ 81,760.86 44.28% 19 162 Trolley $ 52,133.25 $ 11,868.93 $ 11,868.93 $ 15,305.26 $ 15,305.26 $ 48,696.92 318.17% 20 163 Front St PBIA $ 10,094.10 $ 3,700.00 $ 3,700.00 $ 3,700.00 $ 3,700.00 $ 10,094.10 272.81% 21 170 Tourism Promo $ 822,376.77 $ 2,106,200.00 $ 2,106,200.00 $ 1,998,903.88 $ 1,998,903.88 $ 929,672.89 46.51% 22 171 Capitol Theatre $ 107,988.67 $ 432,000.00 $ 432,000.00 $ 421,504.30 $ 421,504.30 $ 118,484.37 28.11% 23 172 Pub Fac District $ 926,012.94 $ 1,122,943.00 $ 1,122,943.00 $ 1,430,082.08 $ 1,430,082.08 $ 618,873.86 43.28% 24 173 TPA $ 126,107.40 $ 1,210,400.00 $ 1,210,400.00 $ 1,217,550.28 $ 1,217,550.28 $ 118,957.12 9.77% 25 174 Cap Th PFD $ 730,372.11 $ 861,330.74 $ 861,330.74 $ 651,608.56 $ 651,608.56 $ 940,094.29 144.27% 26 180 American Rescue Plan $ 67,700.00 $ 11,958,421.09 $ 2,538,363.57 $ 14,496,784.66 $ 11,958,421.09 $ 2,538,363.57 $ - $ 14,496,784.66 $ 67,700.00 0.47% 27 272 Cony Ctr PFD $ 366,200.21 $ 1,454,277.00 $ 1,454,277.00 $ 1,404,278.36 $ 1,404,278.36 $ 416,198.85 29.64% 28 281 GO Bonds $ 17,626.11 $ 2,949,913.66 $ 2,949,913.66 $ 2,949,913.66 $ 2,949,913.66 $ 17,626.11 0.60% 29 Capital Project Funds: $ 17,590,194.91 I $ 16,591,461.15 I I $ 4,069,451.35 I $ 24,167,334.50 $ 18,032,299.48 I $ 3,993,486.42 I $ 4,252,716.35 I $ 26,278,502.25 $ 15,479,027.16 30 321 CBD Cap Impr $ 55,023.93 $ - $ - $ - $ - $ 55,023.93 #DIV/0! 31 322 Cap Th Constr $ 197,361.31 $ 60,000.00 $ 60,000.00 $ 60,000.00 $ 26,087.46 $ 62,950.00 $ 149,037.46 $ 108,323.85 72.68% 32 323 YRDA $ 745,824.94 $ 1,260,000.00 $ 1,260,000.00 $ 1,259,925.10 $ 1,259,925.10 $ 745,899.84 59.20% 33 331 Parks Capital $ 365,035.38 $ 207,120.00 $ 4,069,451.35 $ 4,276,571.35 $ 61,558.56 $ 4,069,766.35 $ 4,131,324.91 $ 510,281.82 12.35% 34 332 Fire Capital $ 606,001.95 $ 163,000.00 $ 163,000.00 $ 82,291.42 $ 120,000.00 $ 202,291.42 $ 566,710.53 280.15% 35 333 Law&Justice Cap $ 422,375.66 $ 278,032.31 $ 278,032.31 $ 2,718.00 $ 2,718.00 $ 697,689.97 25669.24% 36 303 .3%L&J Cap $ 552,649.75 $ 120,000.00 $ 120,000.00 $ 120,000.00 $ 120,000.00 $ 552,649.75 460.54% 37 342 Reet1 $ 2,978,608.27 $ 1,492,447.84 $ 1,492,447.84 $ 1,394,758.70 $ 109,144.56 $ 1,503,903.26 $ 2,967,152.85 197.30% 38 343 Reet2 $ 1,114,691.54 $ 1,408,000.00 $ 1,408,000.00 $ 1,898,636.13 $ 42,832.40 $ 1,941,468.53 $ 581,223.01 29.94% 39 344 TBD $ 5,211,580.42 $ 1,786,000.00 $ 1,786,000.00 $ 1,999,235.12 $ 1,999,235.12 $ 4,998,345.30 250.01% 40 346 Streets Capital $ 3,308,659.68 $ 9,036,861.00 $ 3,506,422.00 $ - $ 12,543,283.00 $ 9,956,993.45 $ 3,506,422.00 $ 13,463,415.45 $ 2,388,527.23 17.74% 41 370 Cony Ctr Capital $ 1,839,510.53 $ 780,000.00 $ 780,000.00 $ 1,089,097.20 $ 225,000.00 $ 1,314,097.20 $ 1,305,413.33 99.34% m392 Cap Impr Reserve $ 192,871.55 $ - $ - $ 107,085.80 $ 84,000.00 $ 191,085.80 $ 1,785.75 0.93% 185 2024 Adopted Budget Revised Quarter 2 Budget Amendment _ Al B I C D I E I F I G H I I I J I K L M 1 Fund Revenue Expenditures Ending Fund Balance Beginning Fund Balance 2 As of 4/18/2024 Adopted Budget Prior Adjustment CurrentAdjustme Revised Adopted Budget Prior Adjustment CurrentAdjustme Revised Fund Blance Percentage 3 General Government Funds: $ 24,754,497.35 $ 122,421,019.22 $ 4,624,404.57 $ 1,153,309.65 $ 128,198,733.44 $ 124,202,874.40 $ 5,235,463.55 $ 838,979.65 $ 130,277,317.60 $ 22,675,913.19 43 Enterprise Funds: $ 76,773,255.31 I $ 91,761,690.42 $ 1,142,851.00 $ 103,264,541.42 $ 93,007,471.55 $ 25,762,610.93 $ 1,142,851.00 $ 119,912,933.48 $ 60,124,863.25 44 421 Airport Operations $ 1,250,695.73 $ 1,790,816.00 $ 1,790,816.00 $ 1,943,275.79 $ 42,249.37 $ 1,985,525.16 $ 1,055,986.57 53.18% 45 422 Airport Capital $ 409,992.96 $ 6,628,451.00 $ 6,628,451.00 $ 6,542,357.12 $ 6,542,357.12 $ 496,086.84 7.58% 46 441 Stormwater Ops $ 2,702,964.98 $ 4,064,410.00 $ 4,064,410.00 $ 3,922,839.12 $ 2,978.86 $ 3,925,817.98 $ 2,841,557.00 72.38% 47 442 Stormwater Cap $ 4,678,447.66 $ 955,116.65 $ 955,116.65 $ 925,292.32 $ 2,000,810.91 $ 2,926,103.23 $ 2,707,461.08 92.53% 48 462 Transit $ 13,239,869.97 $ 11,251,664.00 $ 11,251,664.00 $ 10,463,631.69 $ 6,222.47 $ 10,469,854.16 $ 14,021,679.81 133.92% 49 464 Transit Capital $ 4,585,744.28 $ 1,812,267.66 $ 760,000.00 $ 1,142,851.00 $ 3,715,118.66 $ 1,700,000.00 $ 1,342,550.10 $ 1,142,851.00 $ 4,185,401.10 $ 4,115,461.84 98.33% 50 471 Refuse $ 5,042,504.57 $ 9,701,655.93 $ 9,701,655.93 $ 9,659,455.01 $ 6,222.49 $ 9,665,677.50 $ 5,078,483.00 52.54% 51 472 WW Cap Fac $ 2,904,320.85 $ 1,000,000.00 $ 1,000,000.00 $ 910,149.84 $ 1,900,000.00 $ 2,810,149.84 $ 1,094,171.01 38.94% 52 473 WW Operating $ 12,518,020.09 $ 24,388,793.00 $ 24,388,793.00 $ 26,498,563.78 $ 4,229,408.94 $ 30,727,972.72 $ 6,178,840.37 20.11% 53 474 Water Operating $ 7,515,183.91 $ 13,905,032.89 $ 13,905,032.89 $ 13,690,775.78 $ 60,356.88 $ 13,751,132.66 $ 7,669,084.14 55.77% 54 475 Irrigation Operating $ 1,073,077.00 $ 2,167,600.00 $ 2,167,600.00 $ 2,654,282.13 $ 7,810.91 $ 2,662,093.04 $ 578,583.96 21.73% 55 476 WW Constr $ 9,676,223.58 $ 2,205,116.65 $ 2,205,116.65 $ 1,768,067.52 $ 7,700,000.00 $ 9,468,067.52 $ 2,413,272.71 25.49% 56 477 Water Capital $ 2,976,755.14 $ 3,205,116.64 $ 3,205,116.64 $ 668,517.04 $ 2,464,000.00 $ 3,132,517.04 $ 3,049,354.74 97.35% 57 478 WW Facilities $ 8,179,480.86 $ 4,000,000.00 $ 4,000,000.00 $ 8,000,000.00 $ 4,383,978.24 $ 6,000,000.00 $ 10,383,978.24 $ 5,795,502.62 55.81% 58 479 Irrigation Capital $ (1,645,186.05) $ 4,027,000.00 $ 5,600,000.00 $ 9,627,000.00 $ 6,617,636.17 $ 6,617,636.17 $ 1,364,177.78 20.61% 59 488 WW Rev Bond $ 14,897.17 $ 387,900.00 $ 387,900.00 $ 387,900.00 $ 387,900.00 $ 14,897.17 3.84% 60 491 Irrig Rev Bond $ 29,314.26 $ 270,750.00 $ 270,750.00 $ 270,750.00 $ 270,750.00 $ 29,314.26 10.83% 61 493 WW Rev Bond $ 1,620,948.35 $ - $ - $ - $ - $ 1,620,948.35 #DIV/0! 62 Internal Service Funds: $ 20,304,202.39 I $ 35,817,068.88 $ 120,000.00 $ 36,176,068.88 $ 37,731,977.87 $ 4,055,914.59 $ 75,000.00 $ 41,862,892.46 $ 14,617,378.81 63 512 Unemploy Reserve $ 510,649.07 $ 259,358.01 $ 259,358.01 $ 209,018.93 $ 209,018.93 $ 560,988.15 268.39% 64 513 Health Reserve $ 4,020,232.41 $ 15,628,548.35 $ 15,628,548.35 $ 15,289,094.77 $ 15,289,094.77 $ 4,359,685.99 28.52% 65 514 Workers Comp Res $ 364,854.22 $ 4,480,686.00 $ 4,480,686.00 $ 3,700,144.15 $ 3,700,144.15 $ 1,145,396.07 30.96% 66 515 Risk Mgmt Reserve $ 7,982,497.20 $ 4,546,286.36 $ 4,546,286.36 $ 7,352,241.57 $ 7,352,241.57 $ 5,176,541.99 70.41% 67 516 Wellness $ 204,582.16 $ 75,000.00 $ 75,000.00 $ 66,900.00 $ 66,900.00 $ 212,682.16 317.91% 68 551 Equipment Rental $ (400,344.26) $ 3,654,133.09 $ 3,654,133.09 $ 3,745,399.37 $ 3,745,399.37 $ (491,610.54) -13.13% 69 552 Replacement Reserve $ 5,899,823.25 $ 2,444,747.00 $ 239,000.00 $ 120,000.00 $ 2,803,747.00 $ 2,520,000.00 $ 4,055,914.59 $ 75,000.00 $ 6,650,914.59 $ 2,052,655.66 30.86% 70 555 Environmental $ 281,653.73 $ 630,000.00 $ 630,000.00 $ 724,657.84 $ 724,657.84 $ 186,995.89 25.80% 71 560 PW Admin $ 700,566.73 $ 1,462,119.00 $ 1,462,119.00 $ 1,488,330.17 $ 1,488,330.17 $ 674,355.56 45.31% 72 581 Customer SVC $ 739,687.88 $ 2,636,191.07 $ 2,636,191.07 $ 2,636,191.07 $ 2,636,191.07 $ 739,687.88 28.06% 73 Fiduciary Funds: $ 2,301,995.36 I $ 12,000.00 $ - $ 12,000.00 $ 12,000.00 $ - $ - $ 12,000.00 $ 2,301,995.36 74 632 Yakcorps $ 1,160,478.48 $ - $ - $ - $ - $ 1,160,478.48 #DIV/0! 75 633 Custodial Fund $ 402,769.62 $ - $ - $ - $ - $ 402,769.62 76 710 Cemetery Trust $ 738,747.26 $ 12,000.00 $ - $ 12,000.00 $ 12,000.00 $ - $ 12,000.00 $ 738,747.26 6156.23% 77 Grand Total $ 141,724,145.32 $ 266,603,239.67 $ 4,624,404.57 $ 6,485,612.00 $ 291,818,678.24 $ 272,986,623.30 $ 39,047,475.49 $ 6,309,547.00 $ 318,343,645.79 $ 115,199,177.77 36.19% 78 $ 115,199,177.77 m $ 186