NOTICE AUDIT  CITY OF LA JUNTA OFFICE OF THE CITY CLERK POBox 489 601 Colorado Avenue La Junta CO 81050 Phone: 719.384.5991 Fax: 719.384.7231 melanlesconeldelalutacolorato.org  WORK SESSION  FROM: Melanie Scofield, City Clerk  TO:  City Council Utilities Board City Attorney Supervisors  SUBJECT: Audit Work Session  An Audit Work Session will be held Thursday, May 18, 2023 from 5:30 p.m. to 6:30 p.m. at  the Municipal Building.  Pc: News Media    Council Goals Envision a safe, flourishing downtown that provides a strong commercial tax base Strive to be active stewards ofexisting aging infrastructure Recognize importance of experience, well trained, and community minded staff Ensure its electorate is well informed of on-going successes and future plans Envision a safe, secure community for its families and youth Promote redevelopment of existing businesses and neighborhoods and increase quality of life for all its residents  AGENDA La. Junta, Colorado May 15, 2023 6:00 PM Council Chambers Municipal Building 601 Colorado Avenue  REGULAR MEETING LA. JUNTA CITY COUNCIL  CALL TO ORDER (Mayor Ayala) INVOCATION (Mayor Ayala) PLEDGE OF ALLEGIANCE (Mayor Ayala) ROLL CALL (City Clerk) Council Members Ramirez Velasquez Mcintyre Ayala Ochoa Vela Pantoya  Supervisors  Others  MINUTES OF PREVIOUS MEETINGS (Mayor) (Action) Regular Meeting May 1,2023 CITIZEN PARTICIPATION FOR NON-AGENDA ITEMS ONLY  time (5-minute limit per person)  UNFINISHED BUSINESS NEWI BUSINESS  A. Second Reading/AN ORDINANCE MAKING SUPPLEMENTAL APPROPRIATIONS TO THE GENERAL FUND FOR THE CALENDAR YEAR: 2023 (City Attorney) (Action)  A. Audit Presentation (Hancock Froese & Co.) B. Committee/Board Reports C. City Manager's Comments D. Governing Body Comments .A ADJOURN  REMINDER: THERE WILL BE AN AUDIT WORK SESSION ON THURSDAY, MAY 18Th  FROM5:30P.M. TO630P-M.ATTHE MUNICIPAL BUILDING    Page 1 of8  CITY COUNCIL MEETING i May 1, 2023 STATE OF COLORADO COUNTY OF OTERO CITY OF LAJUNTA  Subject to approval at the May 15, 2023 City Council Meeting  ) )ss )  CALL TO ORDER: A regular meeting of the City Council of the City of La Junta, Colorado, was called to order by Mayor Ayala on Monday, May 1, 2023, at 6:00 p.m. in the Council Chambers of the Municipal  Building.  INVOCATION: Council Member McIntyre gave thei invocation. ROLL CALL: The following Council Members were present:  PLEDGE OF ALLEGIANCE: Mayor Ayala led everyone in the Pledge of Allegiance.  Damon Ramirez, Ward 1 Paul Velasquez, Ward 1 Elaine Mcintyre, Ward 2 Joe Ayala, Mayor Chandra Ochoa, Ward 2 Edward' Vela, Ward 3 Lisa Pantoya, Ward 3 none  Absent:  Also present: Rick Klein, City Manager  Bill Jackson, Asst. City Manager Phil Malouff. Jr., City Attorney Melanie Scofield, City Clerk Paula Mahoney, Admin. Asst. Todd Quick, Police Chief Brock Hinkhouse, Parks/Rec Director Gary Cranson, Utility Board Catherine Herd, La. Junta Connie Shane, La Junta Mike Bourget, UB Commissioner Jackie Strickert, La. Junta Adina LaCruz, La. Junta Susan Dietrich, La Junta Julie Worley, La. Junta Brittany Baylor, Inspiration Field Sandra Leonard, la. Junta Randall Roberson, La. Junta William Macdonald, La. Junta Bette McFarren, RF Gazette Adrian Hart, SECO News  MINUTES OF PREVIOUS MEETING: Mayor Ayala asked if there were any corrections or additions to the minutes of the Regular City Council Meeting of April 17, 2023. Hearing none, the mayor asked for a  motion to approve the minutes as published.  MOTION TO ACCEPT THE APRIL 17, 2023 MINUTES. AS PUBLISHED: Ochoa  SECOND: Velasquez DISCUSSION: There was no discussion VOTE: The motion carried 7-0    Page 2of8  CITY COUNCIL MEETING = May 1, 2023  CITIZEN PARTICIPATION FOR NON-AGENDA ITEMS (5-minute time limit per person): 1. Catherine Herd, 1415 Park Avenue: Is concerned regarding the incident at the City Park on Saturday, April 15th, that involved the removal of three of the community water fowl by a private citizen. The incident created al lot of outrage, speculation and rumors on social media. She thanked Park Director Brock Hinkhouse for listening to her and trying to secure the duck's return. She would  also like for the City to let people know if they pursue any further action.  UNFINISHED BUSINESS  A. Second Reading/AN ORDINANCE MAKING SUPPLEMENTAL APPROPRIATIONS TO THE WATER FUND FOR THE CALENDAR YEAR 2023. The ordinance was introduced by title only,  there being copies available to those in attendance.  MOTION TO PASS THE ORDINANCE ON SECOND READING: Vela  SECOND: Ochoa  DISCUSSION: There was no discussion VOTE: The motion carried 7-0  NEW BUSINESS A. Liquor Licenses.  1. Application for a Special Events Permit by Inspiration Field, Event Manager, Brittany Baylor. The event is the 38th Annual La Junta Trading Golf Tournament to be held May 12, 2023 from 5:00 p.m. to 11:00 p.m. at 612 Adams Avenue. The application is in order and has been reviewed by City supervisors for compliance with City and State codes. The appropriate fee has been tendered and the premises have been posted. The City Attorney recommends MOTION TO GRANT A SPECIAL EVENT PERMIT TO INSPIRATION FIELD FOR THE 38TH ANNUAL LA. JUNTA TRADING GOLF TOURNAMENT TO BE HELD MAY 12, 2023FROM5:00  approval.  P.M. TO 11:00 P.M. AT 612. ADAMS AVENUE: Ochoa DISCUSSION: There was no discussion VOTE: The motion carried 6-0 (McIntyre abstained)  SECOND: Pantoya  2. Application for a Special Events Permit by Inspiration Field, Event Manager, Brittany Baylor. The event is the 3rd Annual Smoke Out to be held June 17, 2023 from 5:00 p.m. to 11:00 p.m. at 612 Adams Avenue. The application is in order and has been reviewed by City supervisors for compliance with City and State codes. The appropriate fee has been tendered and the premises have been posted. The City Attorney recommends approval. MOTION TO GRANT A SPECIAL EVENT PERMIT TO INSPIRATION FIELD FOR THE 3RD ANNUAL SMOKE OUT TO BE HELD JUNE 17, 2023 FROM 5:00 P.M. TO 11:00 P.M. AT6 612  ADAMS AVENUE: Ramirez SECOND: Velasquez  DISCUSSION: There was no discussion VOTE: The motion carried 6-0 (Mclntyre abstained)  3. Application for a Special Events Permit by Inspiration Field, Event Manager, Brittany Baylor. The event is the 36th Annual SECOMISECPA Golf Tournament to be held July 6, 2023 from 5:00 p.m. to 11:00 p.m. at 612 Adams Avenue. The application is in order and has been reviewed by City supervisors for compliance with City and State codes. The appropriate fee has been tendered and the premises have been posted. The City Attorney recommends  approval.    Page 3of8  CITY COUNCIL MEETING-May" 1, 2023  MOTION TO GRANT A SPECIAL EVENT PERMIT TO INSPIRATION FIELD FOR THE 36TH ANNUAL SECOM/SECPA GOLF TOURNAMENT TO BE HELD JULY 6, 2023 FROM 5:00 P.M.  TO 11:00 P.M. AT612 ADAMS AVENUE: Pantoya DISCUSSION: There was no discussion VOTE: The motion carried 6-0 (Mcintyre abstained)  SECOND: Velasquez  4. Application for a Special Events Permit by Inspiration Field, Event Manager, Brittany Baylor. The event is the 36th Annual SECOM/SECPA Golf Tournament to be held July 7, 2023 from 5:00 p.m. to 11:00 p.m. at 612 Adams Avenue. The application is in order and has been reviewed by City supervisors for compliance with City and State codes. The appropriate fee has been tendered and the premises have been posted. The City Attorney recommends MOTION TO GRANT A SPECIAL EVENT PERMIT TO INSPIRATION FIELD FOR THE 36TH ANNUAL SEÇOMISECPA GOLF TOURNAMENT TO BE HELD JULY7, 2023 FROM 5:00 P.M.  approval.  TO 11:00P.M.. AT612 ADAMS AVENUE: Vela DISCUSSION: There was no discussion VOTE: The motion carried 6-0 (Mcintyre abstained)  SECOND: Ochoa  5. Application for a Special Events Permit by Inspiration Field, Event Manager, Brittany Baylor. The event is a Poker Run to be held July 15, 2023 from 5:00 p.m. to 11:00 p.m. at 612 Adams Avenue. The application is in order and has been reviewed by City supervisors for compliance with City and State codes. The appropriate fee has been tendered and the premises MOTION TO GRANT A SPECIAL EVENT PERMIT TO INSPIRATION FIELD FOR A POKER RUN TO BE HELD JULY 15, 2023 FROM 5:00 P.M. TO 11:00 P.M. AT 612 ADAMS AVENUE:  have been posted. The City Attorney recommends approval.  Pantoya SECOND: Velasquez  DISCUSSION: There was no discussion VOTE: The motion carried 6-0 (Mcintyre abstained)  6. Application for Renewal of a Hotel & Restaurant Liquor License by Fargerson LLC, d/bla Boss Hoggs Saloon & Restaurant, 808 E. 3rd Street. The application is in order and has been reviewed by City supervisors for compliance with City and State codes. Appropriate fees have MOTION TO GRANT A RENEWAL OF A HOTEL & RESTAURANT LIQUOR LICENSE BY FARGERSON LLC, D/BIA BOSS HOGGS SALOON & RESTAURANT, 808 E. 3RD STREET:  been tendered and the City Attorney recommends approval.  Mcintyre SECOND: Ochoa  DISCUSSION: There was no discussion VOTE: The motion carried 7-0  B. AF Resolution Concerning the Discretionary Aviation Grant. The City Attorney explained that Mr. Jackson received a discretionary aviation grant and it requires a governing board resolution which designates Mr. Jackson as the contact point and indicates that the council is prepared to make budgetary requirements. Resolution No. R-7-2023 was presented for council's consideration as  follows:    Page 4 of8  CITY COUNCIL MEETING- May 1, 2023  WHEREAS, the General Assembly of the State of Colorado declared in Title 43 of the Colorado Revised Statutes, Article 10, 1991 in CRS $43-10-101 (the Act) "... that there exists a need to promote the safe operations and accessibility of general aviation in this state; that improvements to general aviation transportation facilities will promote diversified economic development across the state; and that accessibility to airport facilities for residents of this state is crucial in the event of a medical or other type of WHERAS, The Act created the Colorado Aeronautical Board ("the Board") to establish policy and procedures for distribution of monies in the Aviation Fund and created the Division of Aeronautics ("the Division") to carry out the directives of the Board, including technical and planning assistance to airports and the administration of the state aviation system grant program. SEE CRS $43-10-103 and C.R.S. $43-10-105 WHEREAS, any eligible entity operating an FAA-designated public-use airport in the state may file an application for and be recipient of a grant to be used solely for aviation purposes. The Division is authorized to assist such airports and request assistance by means of a Resolution passed by the applicant's duly-authorized governing body, which understands that all funds shall be used exclusively for aviation purposes and that it will comply with all grant procedures, grant assurances and requirements as defined in the Division's Programs and Procedures Manual, ("the Manual") and the Airport Sponsor Assurances for Colorado Discretionary Aviation Grant Funding ("Grant Assurances") attached hereto as Exhibit B for the project detailed in the Discretionary Aviation Grant Application ("Application") attached hereto as Exhibit A and in conjunction with CDOT's Small Dollar Grant Award Terms and Conditions attached hereto as Exhibit  emergency..and  and CRS $43-10-108.5 of the Act; and  C; and  NOW, THEREFORE, BE IT RESOLVED THAT:  SECTION 1: The City of La Junta, as a duly authorized governing body of the grant applicant, hereby formally requests assistance from the Colorado Aeronautical Board and the Division of Aeronautics in the form of a state aviation system grant. The City of La Junta states that such grant shall be used solely for aviation purposes, as determined by the State, and as generally described in the Application. SECTION 2: By signing this Grant Resolution, the applicant commits to keep open and accessible for public use all grant funded facilities, improvements and services for their useful life, as determined by the Division and stated in the Grant Assurances. SECTION 3: That the City of La Junta hereby designates Bill Jackson as the Project Director, as described in the Manual and authorizes the Project Director to acti in all matters relating to the work project proposed in the Application, including execution of SECTION 4: The City of La Junta has appropriated or will otherwise make available in a timely manner all funds, if any, that are required to be provided by the SECTION 5: The City of La Junta hereby accepts all guidelines, procedures, standards, and requirements described in the Manual as applicable to the performance of the grant work and hereby approves this Grant Resolution, including all terms and  any amendments.  applicant as shown on the Application.  conditions contained therein.    Page 5 of8  CITY COUNCIL MEETING - May 1, 2023  MOTION TO ADOPT RESOLUTION NO. R-7-2023: Vela DISCUSSION: There was no discussion. VOTE: The motion carried 7-0  SECOND: Ochoa  . First Reading/AN ORDINANCE MAKING SUPPLEMENTAL APPROPRIATIONS TO THE GENERAL FUND FOR THE CALENDAR YEAR 2023. The City Attorney explained that this supplemental is to provide fees for an investigation to be conducted by non-connected persons as to events that have occurred within the City. The ordinance was introduced by title only, there being  copies available tot those in attendance.  MOTION TO PASS THE ORDINANCE ON FIRST READING: Ochoa  SECOND: Velasquez  DISCUSSION: City Manager Klein asked Councilman Vela to please step down since money is sO VOTE: Those voting YES: Ramirez, Velasquez, Mcintyre, Ayala, Ochoa and Pantoya  tight on the budget. Councilman Vela said no.  Those voting NO: Vela The motion carried 6-1  D. Committee/Board Reports E. City Manager's Comments  There were no committee or board reports.  There will be an Open House at the Library on May 24th from 10:00 a.m. to 12:00 p.m. Summer Reading Program begins June 5th and the theme is "All Together Now." The Brick and Tile playground should be completed except for the shelters. Weather has We received the Army Corps of Engineers 404 permit. Still waiting on CDOT toi issue notice to proceed, then we start the bidding process for the trail. We have our Invitation for Bid  On May 1stt to2 21st, there will be a six-word story contest. Teen' Volunteer applications are due May 12th. slowed down the progress. Finishing the Brick and' Tile Park bathroom. being reviewed by CDOT.  We are still working with the Utility Board on the Rate Study. The Senior Center had their Open House on April 21st. Wildland fire season is here. Be careful. The pool opens on June 1st. Soccer has started.  We willl be on Level 1 Water Restrictions beginning May 1st. The Electric crews installed security lights at the Brick and Tile Park. They continue the circuit bypass at the Light Plant Substation. We have more golf tournaments scheduled this year than ever before.  The golf course is hosting a High School tournament this week with twelve teams consisting Supply chains are increasingly complex and lead times continue to be unpredictable at best, and typically longer than expected. We are continuing to see logistic costs on the rise but thankfully most items are available for procurement. It's just going to cost more to ship said  off fifty-six players.  items.  Asphalt will be done every Thursday.    Page 6 of8  CITY COUNCIL MEETING - May 1, 2023  ADDITIONAL TOPICS DISCUSSED:  The road on 18th and Bradish is separating.  The City Manager's successor position description when retiring. Clarification of the acronym ARPA (America Rescue Plan Act).  F. Governing Body Comments 1, Council Member Velasquez:  Commended the Senior Center Advisory Board for hosting and doing a tremendous job with the open house they had. It was well attended. There was plenty of informational Thanked the Fire Department. Even though they've been busy, they still had an Regarding the power outage last week, they are an inconvenience but thanked the Attended the Senior Center open house and it was very nice. They did a great job. The 9 Health Fair was well attended and AVRMC had al lot of volunteers and quite a few Addressed the ladies concern on the ducks. She received the information from Mr. Klein. He also shared that Brock Hinkhouse was handling the situation. She apologized that she didn't contact the lady directly because it seemed that the situation was being Asked Mr. Malouff to take al look at the community open house for the library because it could be construed as using city funds to promote a sales tax increase because it talks about the consumers who shop local pay La Junta sales tax and the funds go to the City Attorney Malouff: State law allows for a minimal expenditure up to $75.00 to promote election. There's a cap. So long as it doesn't go over that dollar amount, Asked for a copy of that particular citation. Also, there was an open house at the Senior Center where there was a piece of paper saying strictly how much Engineering Department cut out oft the budget. Itdidn't say specifically the sales tax was the result of that. Any citizen who has the savvy and comes to these meetings quite often or watches it on Facebook, surely would know that it is a promotion. Just thought it was On a positive note, the 5th Annual Six Word Story Contest is giving money back to the kids or whoever has a chance at a cash prize. That's good for having reduced the hours Received a letter in the mail at his home. It wasn't a great letter. About a month and a half ago, Rick got a similar type of letter and he sent it to me. t took some heat in that letter also. l'asked if they signed it. He said no. Isaid, don'tv worry about it. Solp put my letter up on social media and Rick calls me. He says, did they sign it? Isaid no. He said, then don't worry about it. It's hard when we're in these situations to get letters like that. We do our best. Everyone on this council does their best for the community. Whether it's ducks and cats and roads and sales tax and all that. We just want to have a better La. Junta for everybody. lwould like to apologize for the email. I've been on the phone with Brock everyday and Brock has been keeping me updated to where we're at and when he found the ordinance. ljust assumed he was taking care of that for us. Kudos to Brock and all the work he did. He is working hard for the city and for you guys  booths from various departments. emergency drill at the courthouse. crews that went out during a windstorm.  2. Council Member Mcintyre:  people from the community attended.  handled.  3. Council Member Vela:  general fund.  there's no violation of state law.  strange.  and so forth at thel library.  4. Mayor Ayala:    Page 7 of8  CITY COUNCIL MEETING - May 1, 2023  tor make sure that we try to get those ducks back. We want to try our best for everybody and that's not to say one issue is more important than the other. We just want a better La Junta. There's sO much stuff that goes on every day. Me and Rick will be on the phone with a list of things that are going on. Me and Dean are driving around saying okay, how do we clean up these yards? How do we do this? How do we do that? We put in a lot of time to make this a great city. And I do this for free because I love this town sO much. So, when I get letters like this, it hurts. Because I'm doing my best for you guys. I'm not going tor resign. Istill plan on running again. That's not to say no one else can't put their name in. labsolutely welcome that. But these kinds oft things aren't going to stop me. We got a lot of work to do. We got a lot of stuff that needs to get Questioned the pamphlet from the Arkansas Valley Conduit Boone Reach Ground City Manager Klein: Councilman Vela attended and wanted me to hand these out. I Council Member Vela: It's for a short reference, sO you don't have to have all kinds of papers, 8 % X 11, to keep track of it whenever there's a reference to the conduit.  done and Iplan on being here to finish thej job.  5. Council Member Velasquez:  Breaking event. didn't go.  Council Member Velasquez: So, you attended? Council Member Vela: Yeah, lattended. Council Member Velasquez: Ok, so tell us about it.  Council Member Vela: No because you know what? Rick told me this morning; you weren't supposed to go to that. None of us went to it. Isaid nobody told me. Ifyou want my comments on it, read that. They gave a bunch of fluff, in my opinion. Iwas interviewed by Channel 5 and they didn't put it on TV because the things I put in there were against what that whole scenario was supposed to be about. It was all fluff. The things I talked about there to the television camera was things that you hear in utility board and amongst ourselves. Idon't have to tell you that being you're a member ofi it. Rick thought they were serving hot dogs and stuff. No, all they had was a donut and warm coffee. Which wasn't bad. II looked around and said where's Councilman Velasquez? He's always riding the highway. He wasn'taround. And that's the extent of  it.  Council Member Velasquez: Thanks for the report.  Council Member Vela: Iwish somebody would tell me when something like this is going on. I've been shut out for about two and a half months with any communications from any of you. So, if we could increase communication, whether you like me or not, that  would be a great benefit.  Mayor Ayala asked Sandy Leonard to approach the podium sO she may speak. they took two weeks ago. Itis never easy to investigate a fellow cou.  Sandy Leonard: Is a constituent out of Ward 3. Wanted to applaud the council for the vote that Council Member Vela: Object Mr. Counselor. She's going to say something that could prejudice City Attorney Malouff: respect your opinion but she's been given permission to talk.  the decision of thei investigation.    Page 8 of8  CITY COUNCIL MEETING - May 1, 2023  Sandy Leonard: Just wanted to applaud. It's never easy to do that. But If feel like it sent a message that you speak for all the people in La Junta instead of just the people in power and I  wanted to thank you for that because I knowi ity wasn'teasy.  MOTION TO GO INTO EXECUTIVE SESSION FOR THE PURPOSE OF DETERMINING POSITIONS RELATIVE TO MATTERS THAT MAY BE SUBJECT TO NEGOTIATIONS, DEVELOPING STRATEGY FOR NEGOTIATIONS, AND/OR INSTRUCTING NEGOTIATORS, UNDER C.R.S. $24-6-402(4)e):  Vela SECOND: Ochoa  DISCUSSION: There was no discussion VOTE: The motion carried 7-0  Council went into Executive Session from 6:46 p.m. until 6:57 p.m. There being no further business, the meeting adjourned at 6:57 p.m.  ATTEST:  CITY OF LA JUNTA Joe Ayala, Mayor  Melanie R. Scofield, City Clerk    ORDINANCE NO. 1646  AN ORDINANCE MAKING SUPPIEMENTAL APPROPRIATIONS TO THE GENERAL FUND FOR THE  CALENDAR YEAR 2023  WHEREAS, the City of La Junta has adopted a budget for the WHEREAS, various funds anticipate expenditures and other changes not otherwise anticipated at the time of the creation of  calendar year 2023; and  the 2023 budget; and of La Junta as follows:  NOW THEREFORE BE IT ORDAINED by the City Council of the City SECTION 1. General Fund - That an additional $10,000.00 be A. That the expenditures shall be for the tollowing:  appropriated for the following expenditures:  1. General Expenses  $10,000.00  B. That the revenue sources shall be as follows:  1. Retained Earnings.  $10,000.00  PASSED on first reading this 1st day of May, 2023.  ADOPTED and approved as amended this 15th day of May, 2023.  CITY OF LA JUNTA  Joseph Ayala, Mayor  ATTEST:  Melanie R. Scofield, City Clerk    City Manager Comments  The Brick and Tile playground is completed except for the last shelter. Weather has Finishing the Brick and Tile Park bathroom. The electrical and plumbers are working on CDOT to issue notice to proceed this month, then we start the bidding process for the The library is having an open house on May 24th from 10-12 showcasing their services.  slowed down the progress.  interior.  trail. We have our Invitation For Bid ready when we receive the notice. We are still working with the Utility Board on the Rate Study.  Wildland fire season is here, be careful. June 1st the pool opens. Soccer started. May 1st level 1 water restrictions.  Electric crews installed security lights at B&T park.  Supply chains are increasingly complex and lead times continue to be unpredictable at best, and typically longer than expected. We are continuing to see logistic costs on the rise but thankfully most items are available for procurement, it's just going to cost more Iti is unlawful to park on sidewalks or block driveways. We are getting complaints.  to ship said items.    APRIL: 2023  GENERAL FUND ASSETS  2023 129,873 2,011,267 2,646,724 597,200 18,721  2022 113,533 552,432 241,655  +/- 16,339 (635,457) 44,768 (222,934) -1191%  % CHANGE 13% -32% 7%  CASH & EQUIVALENTS RESTRICTED CASH INVESTMENTS ACCOUNTS RECEIVABLE GRANTS RECEIVABLE  221,648 2,011,857 (1,790,209) -808%  TOTAL ASSETS 2,978,708 5,566,200 2,587,492) -87%  LIABILITIES  2023 2,124 578,329  2022 468,731 834,571 604,133  +/- (466,607) -21967% (25,804)  % CHANGE -4%  ACCOUNTS PAYABLE DEFERRED REV- GRANTS ACCRUED LIABILITIES  TOTAL LIABILITIES 580,453 1,907,436 (1,326,983) -229%  FUND BALANCE FUND BALANCE CHANGEIN FUND BALANCE RESERVE FOR CONTINGENCIES  2023 242,165 (236,810) 2,392,900  2022 (108,337) 2,192,500  +/- 200,400  % CHANGE 8%  1,574,961 (1,332,795) -550%  TOTAL RESERVES & FUND. BALANCE 2,398,255 3,659,123 (1,260,868) -53% Thel Federal ARP monies were moved from the general fund to the water fund. This constituted a $1.6 million reduction in general fund cash. $635,000 ini investments was redeemed to help offset this. We received $223,000 in grant monies. This was a reimbursement of expenses. Accrued liabilities ist the PTO given to employees. Iti is adjusted quarterly to reflect the lability the city carries to pay employees for their accrual. As of April 2023, expenses exceeded revenues by $236,810. This brings thet fund balance, Revenues for YTD. April are 2,385,989, this is a 19% decrease from 2022. However, taxes are not comparative to last year duei tot the change in accounting procedures for state collected sales tax. This willl balance outi in. July when we have a full year of state collections. Expenses were. 2,763,624. Thisisa 12% decrease from 2022. As of April, expenses have exceeded revenues by $377,635.  as of April 2023, to $5,355.00.    APRIL: 2023  INCOME  2023 14,483 151,030 567,810 14,335 26,275 13,756  2022 5,550 226,147 552,186 12,112 2,039 100,127  +/- 8,933 (75,116) -50% 15,624 24,236 (86,370) -628%  % CHANGE 62% 3% 92%  TAXES LICENSES & PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES INTEREST MISC & RENTALS  1,739,124 2,097,427 (358,303) -21%  TOTAL REVENUE 2,526,814 2,995,588 468,774) -19%  EXPENSES  2023 17,679 28,186 1,412 63,652 17,687 114,785 36,523 54,442 3,886 213,229 551,480 125,219 423,546 523,496 45,146 235,019 54,996 90,176 425,337 101,442 101,442 41,361 94,071 181,852 70,555 1,750 79,681 143,834 613,103  2022 28,296 25,868 2,130 80,333 15,954 154,387 44,786 57,768 10,564 264,811 126,647 435,816 558,991 48,686 250,859 95,467 99,252 108,805 108,805 41,286 88,936 174,051 87,216 105,677 197,340  +/- % CHANGE (10,617) -60% 2,318 8% (718) -51% (16,681) -26% 1,733 10% (39,603) -35% (8,262) -23% (3,326) -6% (6,678) -172% (51,582) -24% (1,427) (12,270) (35,495) (49,192) (3,540) (15,840) (40,471) -74% (9,077) -10% (7,363) (7,363) 75 5,135 7,801 (16,661) -24% 1,750 (25,996) -33% (53,506) -37%  CITY COUNCIL MUNICIPAL COURT UTILITY BOARD ADMINISTRATION CITY ATTORNEY ACCOUNTING CITY CLERK CITY HALL PUBLIC INFO/GRANTS GENERAL EXPENSE GENERAL GOVERNMENT COMMUNICATION POLICE FIRE ENGINEERING STREET AVIATION INDUSTRIAL PARK CEMETERY SENIOR CENTER TRANSIT PARKS RECREATION FORESTRY GOLF COURSE LIBRARY  684,895 (133,415) -24%  -1% -3% -7% -5% -8% -7%  PUBLIC SAFETY 1,072,262 1,121,454  PUBLIC WORKS HEALTH & WELFARE  494,265 (68,928) -16%  -7% -7% 0% 5% 4% 100%  CULTURE & RECREATION  694,506 (81,403) -13%  TOTAL. EXPENSE 2,763,624 3,103,925 (340,301) -12%    APRIL2023  BUDGET TAXES LICENSES & PERMITS INTERGOVERNMENTAL CHARGES FOR SERVICES FINES INTEREST MISC & RENTALS  REVENUE  BUDGET 24,500 2,858,400 1,688,900 45,000 10,000 91,000  ACTUAL 14,483 151,030 2,707,370 567,810 1,121,090 14,335 26,275 13,756  BALANCE 10,017 30,665 (16,275) 263% 77,244  % 29% 59% 5% 34% 32% 15% 24%  5,977,300 1,739,124 4,238,176  TOTAL 10,695,100 2,526,814 8,168,286  EXPENSES GENERAL GOVERNMENT PUBLIC SAFETY PUBLIC WORKS HEALTH & WELFARE CULTURE & RECREATION  BUDGET 2,326,600 4,174,700 1,072,262 2,352,300 397,000 3,576,000  ACTUAL 551,480 425,337 101,442 613,103  BALANCE 1,775,120 3,102,438 1,926,963 295,558 2,962,897  % 24% 26% 18% 26% 17% 22%  TOTAL 12,826,600 2,763,624 10,062,976  Revenue collection should be around 32% for April. Intergovernmental is down due to grants we have not received. Because the grant value is $2.3 million and all the reserves run through this category, it willl have a direct effect on1 the bottom line. Once these grants begin to move along, this will drastically change the! 5%. Without grants, intergovernmenta is 30% along with the total revenue. Expenses are lower than anticipated with 22%. This is 10% lesst than anticipated for April, however, projects should be starting soon and this willi increase expenses moving into the summer months. Inc conclusion, withi the cuts and changes that have been applied to the general fund, the city is functioning with a $237,000 deficit. The movement of monies from the general fund tot the water fund greatly affected the cash flow within the general fund andi investments will need to ber redeemed to  cover.    APRIL2023  SALES BUSE1 TAX: STATISTICS  YEAR END TOTAL 1985 1,427,226 1986 1,389,088 1987 1,444,500 1988 1,398,656 1989 1,555,903 MONTH 1990 1,931,299 1991 1,947,463 JANUARY 1992 2,014,855 FEBRUARY 1993 2,196,855 MARCH 1994 2,288,109 1995 2,500,120 1996 2,746,534 1997 2,825,075 1998 2,947,297 AUGUST 1999 2000 3,145,690 OCTOBER 2002 3,282,435 DECEMBER 2003 3,239,839 2004 3,355,726 TOTAL 2005 3,346,115 2006 3,202,109 2007 3,262,597 2008 3,321,379 2009 3,336,148 2010 3,374,436 2011 3,365,494 2012 3,483,856 2013 3,633,967 2014 3,358,890 2015 3,647,357 2016 3,732,046 2017 3,749,702  2018  2019  2020  2021  2022  2023  426,704 408,769 435,399 461,271 467,553 458,211 282,489 280,328 290,167 319,761 323,592 365,466 282,773 282,390 300,288 341,927 325,176 468,058 340,128 345,340 367,195 404,665 456,989 439,886 282,977 295,335 300,461 390,300 378,725 325,706 338,459 368,641 376,647 386,015 352,290 355,119 376,912 427,885 429,780 325,320 340,875 345,994 382,879 375,295 331,232 368,024 385,501 243,441 384,916 309,074 358,921 347,536 362,175 418,191 3,941,646 4,065,413 4,164,529 4,565,577 4,759,611 1,731,622  APRIL MAY JUNE JULY  3,033,840 SEPTEMBER 376,369 338,136 316,004 354,976 422,921  2001 3,296,242 NOVEMBER 306,583 353,717 330,431 499,649 390,458