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HomeMy WebLinkAboutORD 2025-01 - FY2024 Year End Budget AmendmentORDINANCE NO. AN ORDINANCE OF THE CITY OF GEORGETOWN, TEXAS, AMENDING THE FISCAL YEAR 2024 ANNUAL BUDGET FOR YEAR-END OBLIGATIONS THAT WERE NOT KNOWN AT THE TIME THE BUDGET WAS ADOPTED, APPROPRIATING THE VARIOUS AMOUNTS THEREOF; REPEALING CONFLICTING ORDINANCES AND RESOLUTIONS; INCLUDING A SEVERABILITY CLAUSE; AND ESTABLISHING AN EFFECTIVE DATE. WHEREAS, the City is aware of obligations not currently funded in the fiscal year 2024 Budget in the following funds: General, Capital Projects, Council Discretionary, Energy Efficiency and Conservation, Sidewalk, Court Security Fees, Court Technology, CDBG, Fire Billing/Donations, Abandoned Vehicles, Parks at Westhaven PID, Bluffview PID, Rivery TIRZ, GTEC, Fleet, Self Insurance, Solid Waste and Water; and WHEREAS, these funds will be funded from available fund balances or additional revenues; and WHEREAS, the City Charter and state law allow for changes in the Annual Operating Plan by a Council majority plus one in emergency situations and for municipal purposes; and WHEREAS, the changes were unknown and unforeseeable at the time the fiscal year 2024 Budget was approved; and WHEREAS, the City Council finds it to be in the best interest of the public to amend the 2024 Budget for year -year obligations that were not known at the time the Budget was adopted, as set out herein. NOW THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF GEORGETOWN, TEXAS: Section 1. The meeting at which this ordinance was approved was conducted in compliance with the Texas Open Meetings Act, Texas Government Code, Chapter 551. Section 2. The facts and recitations contained in the preamble of this ordinance are hereby found and declared to be true and correct and are incorporated by reference herein and expressly made a part hereof, as if copied verbatim. Section 3. The amendment to the 2024 annual Budget of the revenues of the City of Georgetown and expenses of conducting the affairs thereof, is in all things adopted and approved as an addition to the previously approved Budget of the current revenues and expenses, as well as fixed charges against said City for the fiscal year beginning October 1, 2023 and ending September 30, 2024. A copy of the amendment is attached hereto as Exhibit A and incorporated by reference herein. Ordinance Number: 207-5 — C 1 Page 1 of 2 Subject: FY2024 Year End Budget Amendment Date Approved: 0% I1JAI 70.1's Section 4. The total of $27,704,930 is hereby released from appropriation for payments of expenditures and payments of the funds included in Exhibit A. Section 5. All ordinances or resolutions that conflict with the provisions of this ordinance are hereby repealed, and all other ordinances or resolutions of the City not in conflict with the provisions of this ordinance shall remain in full force and effect. This ordinance complies with the vision statement of the Georgetown 2030 Plan. Section 6. If any provision of this ordinance, or application thereof, to any person or circumstance, shall be held invalid, such invalidity shall not affect the other provisions, or application thereof, of this ordinance, which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are hereby declared to be severable. Section 7. The Mayor is hereby authorized to sign this ordinance and the City Secretary to attest. This ordinance shall become effective upon adoption of its second and final reading by the City Council in accordance with the provisions of the City Charter of the City of Georgetown. PASSED AND APPROVED on First Reading on the loth of December, 2024. PASSED AND APPROVED on Second Reading on the 141h of January, 2025. ATTEST: OF GEORGETOWN: Robyn Dens ore, City Secretary 1JqAh Schroeder, Mayor APPROVED AS TO FORM: Skye Masson, lCity Attorney Ordinance Number: 'Z025 —0 l Page 2 of 2 Subject: FY2024 Year End Budget Amendment Date Approved: 0 % l l'l l - General Fund FY2024-FY2024 YEBA FY2024 Current Budget YEBA Amended Budget Beginning Fund Balance 36,201,594 36,201,594 40001:Property Taxes 21,820,000 21,820,000 40002:Sales Taxes 29,191,511 29,191,511 40005:Franchise Taxes 8,317,547 8,317,547 40008:Other Taxes 670,000 670,000 41001:Fines 411,300 411,300 42001:lnterest Income 1,450,000 1,450,000 43001:Fees 9,842,066 9,842,066 43003:Permits 4,624,000 4,624,000 43004:Administrative Charges 1,921,277 (5,000) 1,916,277 43005:Rental Revenue 83,192 83,192 44001:Grant Revenue 7,000 1,810,715 1,817,715 44503:lnterlocal Agreement Revenue 6,286,773 6,286,773 44504:Donations 279 279 44505:Sponsorship 10,000 10,000 45001:Misc Revenue 406,333 406,333 70001:Transfers In 1,036,311 15,459 1,051,770 70002:Transfers In - ROI 12.,664,250 - 12,664,250 Revenue Total 98,741,839 1,821,174 100,563,013 CC0001 Non -Departmental 299,716 778,528 1,078,244 CC0107 Planning 3,231,654 - 3,231,654 CCO202 Parks Administration 1,733,417 1,733,417 CCO210 Library 3,671,344 3,671,344 000211 Parks 3,204,206 3,204,206 CCO212 Recreation 4,585,489 4,585,489 CCO213 Tennis Center 552,352 552,352 000215 Garey Park 1,294,971 1,294,971 CCO218 Arts and Culture 695,956 695,956 CC0316 Municipal Court 578,769 578,769 CC0402 Fire Support Services/Administration 6,144,224 6,144,224 CC0422 Fire Emergency Services 21,251,531 21,251,531 CC0448 EMS 4,016,129 4,016,129 CC0536 Inspection Services 2,393,025 2,393,025 CC0602 Administrative Services 3,044,045 3,044,045 CC0605 Emergency Management 501,133 501,133 CC0634 City Council Services 240,992 240,992 CC0635 City Secretary Services 1,680,844 1,680,844 CC0638 General Government Contracts 10,426,724 10,426,724 CC06SS Communications/Public Engagement 1,548,381 1,548,381 CC0702 Police Administration 2,773,686 2,773,686 CC0742 Police Operations 22,288,845 15,459 22,304,304 CC0744 Animal Services 1,201,163 - 1,201,163 CC0745 Code Compliance 772,808 772,808 CC0802 Public Works 840,805 840,805 CC0846 Streets 5,144,228 5,144,228 CC0847 Transportation Planning 1,259,968 1,259,968 Expense Total 105,376,404 793,987 106,170,391 Ending Fund Balance 29,567,029 1,027,187 30,594,216 leserves MDF Reserve 2,400,000 2,400,000 Benefit Payout Reserve 340,000 340,000 Contingency Reserve 19,305,493 19,305,493 Economic Stability Reserve 6,263,562 6,263,562 Reserves Total 28,309,055 28,309,055 Available Fund Balance 1 1,257,974 1,027,187 2,285,161 FY2024 Current Budget YEBA Amended Budget Beginning Fund Balance 143,240,533 11,050,709 154,291,242 Revenue 42001:lnterest Income 4,925,150 - 4,925,150 43001:Fees 1,118,946 1,090,000 2,208,946 44001:Grant Revenue - 28,707 28,707 45001:Misc Revenue - 21,200 21,200 45003:Misc Reimbursements 798,334 - 798,334 46001:13ond Proceeds 92,780,000 - 92,780,000 70001:Transfers In 1 2,660,158 833,110 3,493,268 Revenue Total 102,282,588 1,973,017 104,255,605 CC0001 Non -Departmental 10,194,786 16,476,645 26,671,431 CCO211 Parks 12,526,860 21,200 12,548,060 CC0302 Finance Administration 85,929 - 85,929 CC0319 Facilities 35,969,621 800,000 36,769,621 CC0402 Fire Support Services/Administration 329,066 329,066 CC0526 Systems Engineering 146,930,873 1,728 146,932,601 CC0602 Administrative Services 6,102,481 33,110 6,135,591 CCO802 Public Works 18,374,038 - 18,374,038 CCO847 Transportation Planning 30,246 118,707 148,953 Expense Total 230,543,899 17,451,390 247,995,289 Ending Fund Balance 1 14,979,222 (4,427,664) 10,551,558 Interest Reserve Reserves Total 3,783,750 3,783,750 3,783,750 - 3,783,750 Available Fund Balance 1 11,195,472 (4,427,664) 6,767,808 j nnine Fund Balance 42001:lnterest Income Revenue Total FY2024 Current Budget YEBA Amended Budget 4,315,433 29,221 4,344,654 100,000 - 100,000 CC0001 Non -Departmental 641,862 800,000 1,441,862 Expense Total 641,862 800,000 1,441,862 Ending Fund Balance 3,773,571 (770,779) 3,002,792 Reserves Total - - - Available Fund Balance 3,773,571 (770,779) 3,002,792 Energy Efficiency and Conservation FY2024 Current Budget YEBA Amended Budget Beginning Fund Balance 1,037,860 1,037,860 42001:lnterest Income 43001: Fees Revenue Total 15,000 90,000 42,200 5,100 57,200 80,100 47,300 137,300 CC0001 Non -Departmental 286 286 CC0534 Conservation I 120,195 44,268 164,463 Expense Total 120,195 44,554 164,749 Ending Fund Balance 1,007,665 2,746 1,010,412 Reserves Total - - - Available Fund Balance 1,007,665 2,746 1,010,411 Sidewalk Fund FY2024 Current Budget YEBA Amended Budget Beginning Fund Balance 2,449 - 2,449 42001:lnterest Income 746 746 44502:Developer Contributions - 129,605 129,605 Revenue Total - 130,351 130,351 Expense Total - - - Ending Fund Balance 2,449 130,351 132,800 Interest Reserve Reserves Total - - Available Fund Balance 2,449 130,351 132,800 Fund Balance FY2024 Current Budget YEBA Amended Budget 85,954 8,115 94,069 41001:Fines 20,250 5,731 25,981 42001:Interest Income 1,000 - 1,000 45001:Misc Revenue 35,000 - 35,000 Revenue Total 56,250 5,731 61,981 CC0316 Municipal Court 35,000 9,400 44,400 Expense Total 35,000 9,400 44,400 Ending Fund Balance 107,204 4,446 111,650 iReserves Reserves Total - - - Available Fund Balance 107,204 4,446 111,650 FY2024 Current Budget YEBA Amended Budget Beginning Fund Balance 72,653 - 72,653 41001:Fines 42001:Interest Income 10,000 - 6,200 3,000 16,200 3,000 Revenue Total 10,000 9,200 19,200 CC0316 Municipal Court 36,732 14,354 51,086 Expense Total 36,732 14,354 51,086 Ending Fund Balance 45,921 (5,154) 40,767 Reserves Total - - - Available Fund Balance 45,921 (5,154) 40,767 FY2024 Current Budget YEBA Amended Budget Beginning Fund Balance 52,506 - 52,506 44001:Grant Revenue Revenue Total 113,600 113,600 113,600 113,600 CCO107 Planning 156,433 156,433 53005:SC0126 Home Repair-CC0107 Planning 114,500 114,500 52510:S00064 Bad Debt-CC0107 Planning 142 142 60010:SC0308 Construction-CC0107 Planning 41,791 41,791 Expense Total - 312,866 312,866 Ending Fund Balance 52,506 (199,266) (146,760) Reserves Total Available Fund Balance 1 52,506 (199,266) (146,760) Fire Billing/Donation FY2024 Current Budget YEBA Amended Budget Beginning Fund Balance 1,156,203 1,156,203 42001:Interest Income 25,000 25,000 43001:Fees 307,500 - 307,500 45001:Misc Revenue 120,000 1,362,985 1,482,985 Revenue Total 452,500 1,362,985 1,815,485 CC0001 Non -Departmental 110,352 110,352 CC0402 Fire Support Services/Administration 378,227 - 378,227 CC0422 Fire Emergency Services 269,325 1,362,985 1,632,311 Expense Total 757,905 1,362,985 2,120,890 Ending Fund Balance 850,798 - 850,798 Reserves Total - - - Available Fund Balance 850,798 - 850,798 Abandoned Vehicle FY2024 Current Budget YEBA Amended Budget Beginning Fund Balance 20,629 262 20,891 CC0001 Non -Departmental CC0702 Police Administration - 19,500 15,459 (19,500) 15,459 - Expense Total 19,500 (4,041) 15,459 Ending Fund Balance 1 1,129 4,303 5,432 Reserves Total - - - Available Fund Balance 1 1,129 4,303 5,432 Parks at Westhaven PID FY2024 Current Budget YEBA Amended Budget Beginning Fund Balance 662,712 (12,381) 650,331 40008:OtherTaxes 44502:Developer Contributions Revenue Total 575,000 - 10,000 - 575,000 10,000 585,000 585,000 CCO001 Non -Departmental I 29,800 29,800 CC0601 PID Administration 520,770 16,880 537,650 Expense Total 520,770 46,680 567,450 Ending Fund Balance 726,942 (59,061) 667,881 Reserves Reserves Total - - - Available Fund Balance 726,942 (59,061) 667,881 FY2024 Current Budget YEBA Amended Budget Beginning Fund Balance 2,311 (124) 2,187 44502:Devel Revenue Total Contributions 5,000 - 5,000 5,000 - 5,000 CC0601 PID Administration 7,311 (5,000) 2,311 Expense Total 7,311 (5,000) 2,311 Ending Fund Balance - 4,876 4,876 Reserves Total - - - Available Fund Balance - 4,876 4,876 FY2024 Current Budget YEBA Amended Budget Beginning Fund Balance 833,567 - 833,567 40001:Property Taxes 770,870 770,870 42001:Interest Income 15,000 15,000 45001:Misc Revenue 510,294 510,294 Revenue Total 1,296,164 1,296,164 CC0001 Non -Departmental 1,295,322 115,900 1,411,222 Expense Total 1,295,322 115,900 1,411,222 Ending Fund Balance 834,409 (115,900) 718,509 Debt Service Reserve 614,120 614,120 Reserves Total 614,120 - 614,120 Available Fund Balance 220,289 (115,900) 104,389 FY2024 Current Budget YEBA Amended Budget Beginning Fund Balance 49,460,579 - 49,460,579 40002:Sales Taxes 42001:lnterest Income 46001:Bond Proceeds Revenue Total 12,972,227 - 12,972,227 1,200,000 1,146,256 2,346,256 5,800,000 - 5,800,000 19,972,227 1,146,256 21,118,483 CC0001 Non -Departmental I 4,116,961 - 4,116,961 CC0500 GTEC 31,431,009 3,300,000 34,731,009 Expense Total 35,547,970 3,300,000 38,847,970 Ending Fund Balance 33,884,836 (2,153,744) 31,731,092 Contingency Reserves 3,243,057 Reserves Total 6,967,137 - 6,967,137 Available Fund Balance 26,917,699 (2,153,744) 24,763,955 FY2024 Current Budget YEBA Amended Budget Beginning Fund Balance 16,482,250 - 16,482,250 42001:lnterest Income 43004:Administrative Charges 45002:Insurance Proceeds 70001:Transfers In 65,000 5,453,960 50,000 7,292,314 829,204 - - 894,204 5,453,960 50,000 7,292,314 Revenue Total 12,861,274 829,204 13,690,478 CC0001 Non -Departmental CC0320 Fleet 1,160,158 20,939,861 33,110 4,626 1,193,268 20,944,487 Expense Total 22,100,019 37,736 22,137,755 Ending Fund Balance 7,243,505 791,468 8,034,973 Contingency 710,951 710,951 Fire Vehicle Reserve 493,000 493,000 Capital Reserve 5,951,575 5,951,575 Reserves Total 7,155,526 - 7,155,526 Available Fund Balance 1 87,979 791,468 879,447 1 FY2024 Budget YEBA Budget Beginning Fund Balance 5,202,386 - 5,202,386 42001:lnterest Income 165,000 1,518,787 1,683,787 44501:Contribution Revenue 11,384,322 1,293,460 12,677,782 44501:R00030 Dental Contributions 638,600 185,547 824,147 44501:R00067 High Deductible Health Plan Contributions 4,184,804 552,259 4,737,063 44501:RC0123 PPO Contributions 6,560,918 555,654 7,116,572 45001:Misc Revenue 487,565 371,363 858,928 45001:R00095 Misc Revenue 487,565 371,363 858,928 45002:Insurance Proceeds 900,000 1,428,323 2,328,323 45002:RCO222 Stop Loss Proceeds 900,000 1,428,323 2,328,323 45003:Misc Reimbursements 73,780 73,780 Revenue Total 25,708,774 7,778,859 33,487,633 CC0001 Non -Departmental Expense Total 13,284,780 1,060,465 14,345,245 Ending Fund Balance 1 17,626,380 6,718,394 24,344,774 Rate Stabilization 2,465,756 2,465,756 IBNR 1,232,787 1,232,787 Reserves Total 3,698,543 - 3,698,543 Available Fund Balance 1 13,927,837 6,718,394 20,646,231 FY2024 Current Budget YEBA Amended Budget Beginning Fund Balance 11,050,708 (11,050,708) - 40002:Sales Taxes 2,886 2,886 40005:Franchise Taxes - 357,642 357,642 41002:Penalties 100,000 2,216 102,216 42001:Interest Income - 190,617 190,617 43002:Garbage Charges 14,075,583 2,822,878 16,898,461 45001:Misc Revenue - 5,980 5,980 70001:Transfers In 250,000 17,216,792 17,466,792 Revenue Total 14,425,583 20,599,011 35,024,594 CC0001 Non -Departmental - 41,253 41,253 CCO533 Environmental Services 25,217,252 1,638,834 26,856,086 Expense Total 25,217,252 1,680,087 26,897,339 Ending Fund Balance 1 259,039 7,868,216 8,127,255 Interest Reserve Contingency Reserve Debt Service Reserve Reserves Total 173,745 85,294 - 173,745 85,294 259,039 - 259,039 Available Fund Balance 1 (0) 7,868,216 7,868,216 FY2024 Current Budget YEBA Amended Budget Beginning Fund Balance 475,678,272 - 475,678,272 Revenue 41002: Pe na lties 485,000 485,000 41602:Impact Fees 28,405,900 28,405,900 42001:lnterest Income 13,000,000 13,000,000 43001: Fees 9,630,000 9,630,000 43005:Rental Revenue 60,000 60,000 43602:Water Charges 65,135,563 65,135,563 43603:Wastewater Charges 25,181,371 25,181,371 43604:Irrigation Charges 566,699 566,699 44502:Developer Contributions 450,000 450,000 45001:Misc Revenue 1,300,000 1,300,000 46001:Bond Proceeds 103,675,500 103,675,500 70001:Transfers In 48,825,324 48,825,324 Revenue Total 296,715,357 296,715,357 CC0001 Non -Departmental 8,117,837 8,117,837 CCO524 Metering Services 10,440,930 - 10,440,930 CCO526 Systems Engineering 499,589,217 840,000 500,429,217 CCO527 Water Services Administration 52,838,003 - 52,838,003 CCO528 Water Distribution 44,953,752 44,953,752 CC0529 Water Plant Management 9,513,364 9,513,364 CCO530 Wastewater Operations 19,487,139 19,487,139 CCO531 Wastewater Plant Management 9,091,116 9,091,116 CC0532 Irrigation Operations 544,014 544,014 CCO535 Water Conservation 1,399,261 1,399,261 CCO553 Water Operations 28,834,059 - 28,834,059 Expense Total 684,808,692 840,000 685,648,692 Ending Fund Balance 87,584,937 (840,000) 86,744,937 Interest Reserve - - Contingency Reserve 15,852,103 15,852,103 Non -Operating Reserve 13,643,917 13,643,917 Impact Fee Reserve 24,515,944 24,515,944 Reserves Total 54,011,964 54,011,964 Available Fund Balance 1 33,572,973 (840,000) 32,732,973 FY2024: YEAR-END BUDGET AMENDMENT Each year, the City amends the budget for multi -year capital projects, as well as operational changes that were unknown at the time the budget was adopted. A year-end amendment is sometimes required to formally adopt known overages presented to the Council in the year-end projections workshop during the summer, or other clean up items required by the Charter. Staff is proposing to amend the budget to account for the unforeseen revenues and costs since the mid -year amendment in May. Council provided direction to utilize $800 thousand from the Council Discretionary Fund to assist with the land purchase at 211 and Church Street for a future City facility. This amendment recognizes the transfer to General Capital projects and appropriates the full amount to be used for land acquisition purposes. The City received a $1.56 million dollar highway safety lighting grant for Williams Drive. A portion of $28 thousand of this grant revenue is being recognized and appropriated in FY2024 due to the multiyear timing of this project. The DB Wood Road project has an additional need for $1.7 thousand dollars for real estate related expenses, this amendment recognizes the appropriation utilizing bond interest funds from the 2022 General Obligation. An expense with TIA revenue that is eligible to be used for Verde Vista. A developer built a portion of this road that was outlined in the 10-Year CIP for Region A, this amendment recognizes the TIA funding and the appropriation in the amount of $90 thousand to reimburse the developer. This amendment also recognizes an appropriation for arbitrage in the amount of $38.3 thousand. The Fuel Station project came in slightly over projected budget by $33.1 thousand. This amendment recognizes the transfer from the Fleet fund to General Capital Projects and appropriates the expense in the same amount to cover the project overage. This amendment also recognizes revenue in General Capital Projects from C2 from Two Step Inn repairs in the amount of $21.2 thousand and appropriates the expense for San Gabriel Park - Phase III. With the creation of the Solid Waste fund in FY2024 this amendment appropriates a transfer out of General Capital Projects which consists of $16.4 million. This largely comprises the transfer of non -cash assets, Transfer Station, and the corresponding liability to the appropriate fund following Generally Accepted Accounting Principles (GAAP) This amendment also recognizes $1 million in TIA fee revenue for Southwestern Boulevard. GENERAL FUND: In July of 2024 the City received $1.8 million in FEMA reimbursement for expenses from Winter Storm Mara. This amendment recognizes the grant revenue. FY2024 was the first year since Solid Waste was separated out from the General Fund to be its own enterprise fund. This amendment recognizes the true up associated with that migration with the transfer of funds from the General Fund to the Solid Waste fund in the amount of $778 thousand; the associated expenses were moved through journal entries to the correct fund and this amount will cover that appropriation. Moving forward into FY2025 the expenses will now be posted in the Solid Waste fund. This amendment also includes a small transfer of funds $15.4 thousand from the Abandoned Vehicles Fund to the General Fund, along with the appropriation for the expense to purchase unmanned drone vehicles for the Police department. WATER FUND: The South Lake Water Treatment Plant requires additional funding due to project timing in the amount of $840 thousand. This amendment appropriates $840 thousand towards this project utilizing 2022 revenue bonds. SOLID WASTE FUND: Throughout the FY2024 projections development process, staff anticipated a year-end amendment for the Solid Waste fund due to it being its first year as a standalone fund and recognizing the sole costs borne by the utility. In FY2024 garbage charges revenue came in $2.8 million over the adopted budget. This amendment recognizes this revenue and other revenues that came in higher than budget. In the same vein, sanitation services costs also came in higher than what was budgeted along with a few other expense categories. This amendment appropriates the additional $1.6 million for sanitation services and $41.2 thousand for the other expense categories that came in over. Along with these amendments, another amendment is needed to transfer the assets and liabilities from General Capital Projects to Solid Waste. A transfer in of $16.4 million from Capital Projects is recognized in this amendment. This amendment recognizes the transfer out of the Fleet fund to General Capital Projects to cover expenses for the Fuel Site project that came in over budget by $33 thousand. An electric vehicle also needed additional funding beyond what was included in the budget. This amendment appropriates the additional $4 thousand needed for this vehicle. GTEC FUND: Council provided direction in FY2024 to utilize $3.3 million of fund balance from GTEC to be used towards Wolf Ranch Parkway. This amendment appropriates those funds towards that project. OTHER FUNDS: In 2024 the City collected developer contributions totaling $129.6 thousand in the Sidewalk Fund. This amendment recognizes Lhat revenue along with $746 of allocated Interest. The City also received $113.6 thousand in grant revenue, this amendment recognizes that revenue in the Community Development Block Grant (CDBG) Fund, along with an appropriation for home repair expenses of $114.6 thousand. This amendment also appropriates $41.8 thousand in construction for offsite water and wastewater improvements to Shepherd's Village for Habitat for Humanity. In FY2024, the Fire department switched collection companies from Fire Recovery to Emergifire. Fire Recovery did not send the receivable data to Emergifire, therefore they are not able to collect the outstanding receivables. It was decided after a year of trying to retrieve the data, to write off the receivable as bad debt expense. This amendment recognizes the $1.3 million revenue and offsetting expense to remove the liability from the Fire Billing/Donation special revenue fund. In August 2024 the Rivery TIRZ board provided direction to staff to appropriate an additional payment of $114 thousand from available fund balance to go towards paying off debt earlier. This amendment appropriates those funds towards an additional debt payment in the RiveryTIRZ Fund. This amendment appropriates an additional $716 thousand for Medical Claims in the Self Insurance Fund. Several large claims came in towards the end of FY2024. The amendment also recognizes $343.9 thousand in other expenses that were over budget such as dental claims, long term disability, health insurance fees, health savings account contribution, and stop loss proceeds because of the higher claims expenses. The fund is able to meet all reserves and maintain a healthy fund balance. This amendment also appropriates overages in expenses in Parks at Westhaven PID totaling $46.6 thousand. The majority of these expenses are related to consulting for PID administration. The CourtTechnology fund came in slightly over budgeted expenses by $14 thousand where $9 thousand of that was due to a rise in software costs. This amendment appropriates those expenses and recognizes the offsetting revenue brought in by technology fees and interest. The Court Security fund also came in over budgeted expenses by $9,400 in collection expenses due to the increased case count that was seen in FY2024. This amendment appropriates the $9,400 for collection expenses and recognizes the $5,731 in fees collected from the rise in cases. The City established a new program related to energy rebates to promote conservation. As a part of that program, the City utilized a consultant to create a model that would identify the cost recovery fee in order to run the program and its associated rebates. The consulting expense came in over budget -this amendment appropriates the additional $44.5 thousand needed for consulting services in Energy Efficiency and Conservation.