- COIORADO NOTICE AUDIT CITY OF LA JUNTA OFFICE OF THE WORK CITY SESSION CLERK PO Box 489 601 Colorado Avenue FROM: Melanie Scofield, City Clerk La Junta CO 81050 TO: City Council Phone: 719.384.5991 Utilities Board Fax: 719.384.7231 melanle.scoieldelalutacolorado.org 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 AGENDA Goals REGULAR MEETING LA JUNTA CITY COUNCIL La Junta, Colorado Envision a safe, May 15, 2023 flourishing 6:00 PM downtown that Council Chambers provides a Municipal Building strong 601 Colorado Avenue commercial tax base CALL TO ORDER (Mayor Ayala) Strive to be INVOCATION (Mayor Ayala) active stewards of existing aging PLEDGE OF ALLEGIANCE (Mayor Ayala) infrastructure ROLL CALL (City Clerk) Recognize Council Members Supervisors Others importance of Ramirez experience, well Velasquez trained, and Mcintyre Ayala community Ochoa minded staff Vela Pantoya Ensure its electorate is MINUTES OF PREVIOUS MEETINGS (Mayor) (Action) well informed of Regular Meeting May 1, 2023 on-going CITIZEN PARTICIPATION FOR NON-AGENDA ITEMS ONLY (5-minute time limit successes and per person) future plans UNFINISHED BUSINESS A. Second Reading/AN ORDINANCE MAKING SUPPLEMENTAL APPROPRIATIONS TO Envision a safe, THE GENERAL FUND FOR THE CALENDAR YEAR 2023 (City Attorney) (Action) secure community for NEW BUSINESS its families and A. Audit Presentation (Hancock Froese & Co.) youth B. Committee/Board Reports Promote redevelopment C. City Manager's Comments of existing businesses and D. Governing Body Comments neighborhoods E. ADJOURN and increase quality of life for REMINDER: THERE WILL BE AN AUDIT WORK SESSION ON THURSDAY, MAY 18Th all its residents FROM 5:30 P.M. TO 6:30 P.M. AT THE MUNICIPAL BUILDING OF LA 0 6 SOLORADO Page 1 of 8 CITY COUNCIL MEETING - May 1, 2023 Subject to approval at the May 15, 2023 STATE OF COLORADO COUNTY OF OTERO SS City Council Meeting CITY OF LA JUNTA 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 the invocation. PLEDGE OF ALLEGIANCE: Mayor Ayala led everyone in the Pledge of Allegiance. ROLL CALL: The following Council Members were present: 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 Absent: none 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 2 of 8 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 a 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 approval. MOTION TO GRANT A SPECIAL EVENT PERMIT TO INSPIRATION FIELD FOR 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: Ochoa SECOND: Pantoya DISCUSSION: There was no discussion VOTE: The motion carried 6-0 (Mcintyre abstained) 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. AT 612 ADAMS AVENUE: Ramirez SECOND: Velasquez DISCUSSION: There was no discussion VOTE: The motion carried 6-0 (Mcintyre 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 3 of 8 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. AT 612 ADAMS AVENUE: Pantoya SECOND: Velasquez DISCUSSION: There was no discussion VOTE: The motion carried 6-0 (McIntyre abstained) 4. 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 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 approval. MOTION TO GRANT A SPECIAL EVENT PERMIT TO INSPIRATION FIELD FOR 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: Vela SECOND: Ochoa DISCUSSION: There was no discussion VOTE: The motion carried 6-0 (McIntyre abstained) 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 have been posted. The City Attorney recommends approval. 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: 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 been tendered and the City Attorney recommends approval. MOTION TO GRANT A RENEWAL OF A HOTEL & RESTAURANT LIQUOR LICENSE BY FARGERSON LLC, D/BIA BOSS HOGGS SALOON & RESTAURANT, 808 E. 3RD STREET: McIntyre SECOND: Ochoa DISCUSSION: There was no discussion VOTE: The motion carried 7-0 B. A 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 of 8 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 emergency. " and 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 and CRS $43-10-108.5 of the. Act; and 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 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 oen 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 act in all matters relating to the work project proposed in the Application, including execution of any amendments. 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 applicant as shown on the Application. 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 conditions contained therein. Page 5 of 8 CITY COUNCIL MEETING May 1, 2023 MOTION TO ADOPT RESOLUTION NO. R-7-2023: Vela SECOND: Ochoa DISCUSSION: There was no discussion. VOTE: The motion carried 7-0 C. 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 to 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 tight on the budget. Councilman Vela said no. VOTE: Those voting YES: Ramirez, Velasquez, Mcintyre, Ayala, Ochoa and Pantoya Those voting NO: Vela The motion carried 6-1 D. Committee/Board Reports There were no committee or board reports. E. City Manager's Comments There will be an Open House at the Library on May 24th from 10:00 a.m. to 12:00 p.m. On May 1st to 21st, there will be a six-word story contest. Teen Volunteer applications are due May 12th. 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 slowed down the progress. Finishing the Brick and Tile Park bathroom. We received the Army Corps of Engineers 404 permit. Still waiting on CDOT to issue notice to proceed, then we start the bidding process for the trail. We have our Invitation for Bid 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 will 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. The golf course is hosting a High School tournament this week with twelve teams consisting of fifty-six players. We have more golf tournaments scheduled this year than ever before. 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 items. Asphalt will be done every Thursday. Page 6 of 8 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 booths from various departments. Thanked the Fire Department. Even though they've been busy, they still had an emergency drill at the courthouse. Regarding the power outage last week, they are an inconvenience but thanked the crews that went out during a windstorm. 2. Council Member Mcintyre: 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 a lot of volunteers and quite a few people from the community attended. 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 handled. 3. Council Member Vela: Asked Mr. Malouff to take a 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 general fund. 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, there's no violation of state law. 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 of the budget. It didn'ts 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 strange. 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 and SO forth at the library. 4. Mayor Ayala: 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. took some heat in that letter also. - - asked if they signed it. He said no. I said, don't worry about it. So I put my letter up on social media and Rick calls me. He says, did they sign it? I said 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. would 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. I just 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 Page 7 of 8 CITY COUNCIL MEETING - May 1, 2023 to 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 to resign. still plan on running again. That's not to say no one else can't put their name in. I absolutely welcome that. But these kinds of 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 done and I plan on being here to finish the job. 5. Council Member Velasquez: Questioned the pamphlet from the Arkansas Valley Conduit Boone Reach Ground Breaking event. City Manager Klein: Councilman Vela attended and wanted me to hand these out. I didn't go. 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. Council Member Velasquez: So, you attended? Council Member Vela: Yeah, I attended. 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. I said nobody told me. If you want my comments on it, read that. They gave a bunch of fluff, in my opinion. I was 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. I don't have to tell you that being you're a member of it. Rick thought they were serving hot dogs and stuff. No, all they had was a donut and warm coffee. Which wasn't bad. I looked around and said where's Councilman Velasquez? He's always riding the highway. He wasn't around. And that's the extent of it. Council Member Velasquez: Thanks for the report. Council Member Vela: wish 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. Sandy Leonard: Is a constituent out of Ward 3. Wanted to applaud the council for the vote that they took two weeks ago. It is never easy to investigate a fellow cou Council Member Vela: Object Mr. Counselor. She's going to say something that could prejudice the decision of the nvestigation. City Attorney Malouff: I respect your opinion but she's been given permission to talk. Page 8 of 8 CITY COUNCIL MEETING - May 1, 2023 Sandy Leonard: Just wanted to applaud. It's never easy to do that. But I 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 know it wasn't easy. 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 NSTRUCTING 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 Melanie R. Scofield, City Clerk Joe Ayala, Mayor ORDINANCE NO. 1646 AN ORDINANCE MAKING SUPPLEMENTAL APPROPRIATIONS TO THE GENERAL FUND FOR THE CALENDAR YEAR 2023 WHEREAS, the City of La Junta has adopted a budget for the calendar year 2023; and WHEREAS, various funds anticipate expenditures and other changes not otherwise anticipated at the time of the creation of the 2023 budget; and NOW HEREFORE BE IT ORDAINED by the City Council of the City of La Junta as follows: SECTION 1. General Fund - That an additional $10,000.00 be appropriated for the following expenditures: A. That the expenditures shall be for the following: 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 slowed down the progress. Finishing the Brick and Tile Park bathroom. The electrical and plumbers are working on interior. CDOT to issue notice to proceed this month, then we start the bidding process for the 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. The library is having an open house on May 24th from 10-12 showcasing their services. 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 to ship said items. Iti is unlawful to park on sidewalks or block driveways. We are getting complaints. APRIL 2023 GENERAL FUND ASSETS 2023 2022 +/- % CHANGE CASH & EQUIVALENTS 221,648 2,011,857 (1,790,209) -808% RESTRICTED CASH 129,873 113,533 16,339 13% INVESTMENTS 2,011,267 2,646,724 (635,457) -32% ACCOUNTS RECEIVABLE 597,200 552,432 44,768 7% GRANTS RECEIVABLE 18,721 241,655 (222,934) -1191% TOTAL ASSETS 2,978,708 5,566,200 2,587,492) -87% LIABILITIES 2023 2022 +/- % CHANGE ACCOUNTS PAYABLE 2,124 468,731 (466,607) -21967% DEFERRED REV - GRANTS 834,571 ACCRUED LIABILITIES 578,329 604,133 (25,804) -4% TOTAL LIABILITIES 580,453 1,907,436 (1,326,983) -229% FUND BALANCE 2023 2022 +/- % CHANGE FUND BALANCE 242,165 1,574,961 (1,332,795) -550% CHANGE IN FUND BALANCE (236,810) (108,337) RESERVE FOR CONTINGENCIES 2,392,900 2,192,500 200,400 8% TOTAL RESERVES & FUND BALANCE 2,398,255 3,659,123 (1,260,868) -53% The 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 in investments was redeemed to help offset this. We received $223,000 in grant monies. This was a reimbursement of expenses. Accrued liabilities is the PTO given to employees. It 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 the fund balance, as of April 2023, to $5,355.00. Revenues for YTD April are 2,385,989, this is a 19% decrease from 2022. However, taxes are not comparative to last year due to the change in accounting procedures for state collected sales tax. This will balance out in July when we have a full year of state collections. Expenses were 2,763,624. This is a 12% decrease from 2022. As of April, expenses have exceeded revenues by $377,635. APRIL 2023 INCOME 2023 2022 +/- % CHANGE TAXES 1,739,124 2,097,427 (358,303) -21% LICENSES & PERMITS 14,483 5,550 8,933 62% INTERGOVERNMENTAL 151,030 226,147 (75,116) -50% CHARGES FOR SERVICES 567,810 552,186 15,624 3% FINES 14,335 12,112 INTEREST 26,275 2,039 24,236 92% MISC & RENTALS 13,756 100,127 (86,370) -628% TOTAL REVENUE 2,526,814 2,995,588 (468,774) -19% EXPENSES 2023 2022 +/- % CHANGE CITY COUNCIL 17,679 28,296 (10,617) -60% MUNICIPAL COURT 28,186 25,868 2,318 8% UTILITY BOARD 1,412 2,130 (718) -51% ADMINISTRATION 63,652 80,333 (16,681) -26% CITY ATTORNEY 17,687 15,954 1,733 10% ACCOUNTING 114,785 154,387 (39,603) -35% CITY CLERK 36,523 44,786 (8,262) -23% CITY HALL 54,442 57,768 (3,326) -6% PUBLIC INFO/GRANTS 3,886 10,564 (6,678) -172% GENI ERAL EXPENSE 213,229 264,811 (51,582) -24% GENERAL GOVERMMENT 551,480 684,895 (133,415) -24% COMMUNICATION 125,219 126,647 (1,427) -1% POLICE 423,546 435,816 (12,270) -3% FIRE 523,496 558,991 (35,495) -7% PUBLIC SAFETY 1,072,262 1,121,454 (49,192) -5% ENGINEERING 45,146 48,686 (3,540) -8% STREET 235,019 250,859 (15,840) -7% AVIATION 54,996 95,467 (40,471) -74% INDUSTRIAL PARK 90,176 99,252 (9,077) -10% PUBLIC WORKS 425,337 494,265 (68,928) -16% CEMETERY 101,442 108,805 (7,363) -7% HEALTH & WELFARE 101,442 108,805 (7,363) -7% SENIOR CENTER 41,361 41,286 75 0% TRANSIT 94,071 88,936 5,135 5% PARKS 181,852 174,051 7,801 4% RECREATION 70,555 87,216 (16,661) -24% FORESTRY 1,750 1,750 100% GOLF COURSE 79,681 105,677 (25,996) -33% LIBRARY 143,834 197,340 (53,506) -37% CULTURE & RECREATION 613,103 694,506 (81,403) -13% TOTAL EXPENSE 2,763,624 3,103,925 (340,301) -12% APRIL 2023 BUDGET REVENUE BUDGI ET ACTUAL BALANCE % TAXES 5,977,300 1,739,124 4,238,176 29% LICENSES & PERMITS 24,500 14,483 10,017 59% INTERGOVERNMENTAL 2,858,400 151,030 2,707,370 5% CHARGES FOR SERVICES 1,688,900 567,810 1,121,090 34% FINES 45,000 14,335 30,665 32% INTEREST 10,000 26,275 (16,275) 263% MISC & RENTALS 91,000 13,756 77,244 15% TOTAL 10,695,100 2,526,814 8,168,286 24% EXPENSES BUDGET ACTUAL BALANCE % GENI ERAL GOVERNMENT 2,326,600 551,480 1,775,120 24% PUBLIC SAFETY 4,174,700 1,072,262 3,102,438 26% PUBLIC WORKS 2,352,300 425,337 1,926,963 18% HEALTH & WELFARE 397,000 101,442 295,558 26% CULTURE & RECREATION 3,576,000 613,103 2,962,897 17% TOTAL 12,826,600 2,763,624 10,062,976 22% 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 will have a direct effect on the bottom line. Once these grants begin to move along, this will drastically change the 5%. Without grants, intergovernmental is 30% along with the total revenue. Expenses are lower than anticipated with 22%. This is 10% less than anticipated for April, however, projects should be starting soon and this will increase expenses moving into the summer months. In conclusion, with 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 to the water fund greatly affected the cash flow within the general fund and investments will need to be redeemed to cover. APRIL 2023 SALES & USE TAX STATISTICS YEAR END TOTAL 1985 1,427,226 1986 1,389,088 1987 1,444,500 1988 1,398,656 2018 2019 2020 2021 2022 2023 1989 1,555,903 MONTH 1990 1,931,299 1991 1,947,463 JANUARY 426,704 408,769 435,399 461,271 467,553 458,211 1992 2,014,855 FEBRUARY 282,489 280,328 290,167 319,761 323,592 365,466 1993 2,196,855 MARCH 282,773 282,390 300,288 341,927 325,176 468,058 1994 2,288,109 APRIL 340,128 345,340 367,195 404,665 456,989 439,886 1995 2,500,120 MAY 282,977 295,335 300,461 390,300 378,725 1996 2,746,534 JUNE 325,706 338,459 368,641 376,647 386,015 1997 2,825,075 JULY 352,290 355,119 376,912 427,885 429,780 1998 2,947,297 AUGUST 325,320 340,875 345,994 382,879 375,295 1999 3,033,840 SEPTEMBER 376,369 338,136 316,004 354,976 422,921 2000 3,145,690 OCTOBER 331,232 368,024 385,501 243,441 384,916 2001 3,296,242 NOVEMBER 306,583 353,717 330,431 499,649 390,458 2002 3,282,435 DECEMBER 309,074 358,921 347,536 362,175 418,191 2003 3,239,839 2004 3,355,726 TOTAL 3,941,646 4,065,413 4,164,529 4,565,577 4,759,611 1,731,622 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