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Resolution 2020-31178RESOLUTION NO. 2020-31178 A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING THE THIRD AMENDMENT TO THE GENERAL FUND, ENTERPRISE FUNDS, INTERNAL SERVICE FUNDS, AND SPECIAL REVENUE FUNDS BUDGETS FOR FISCAL YEAR 2020. WHEREAS, the budgets for the General Fund, Enterprise Funds, Internal Service Funds, and Special Revenue Funds for Fiscal Year 2020 were adopted by the Mayor and City Commission on September 25, 2019, through Resolution No. 2019-31004; and WHEREAS, the First Amendment to the General Fund, Enterprise Funds, Internal Service Funds, and Special Revenue Funds budgets for FY 2020 was adopted by the Mayor and City Commission on November 25, 2019, through Resolution No. 2019-31081; and WHEREAS, the Second Amendment to the General Fund, Enterprise Funds, Internal Service Funds, and Special Revenue Funds budgets for FY 2020 was adopted by the Mayor and City Commission on January 15, 2020, through Resolution No. 2020-31138; and WHEREAS, this proposed amendment appropriates $705,000 in the General Fund for the Parks and Recreation Department to assume management and operations of the Flamingo Park Tennis Center, effective February 2020 through the end of the current fiscal year ending September 30, 2020, as adopted by the Mayor and City Commission on January 15, 2020, through Resolution No. 2020-31135; and WHEREAS, this proposed amendment appropriates $88,000 in the Transportation Special Revenue Fund to fund additional transportation services provided as part of the Mobility Mitigation Plan established by the City during the Super Bowl activation that will be reimbursed entirely by event organizers; and WHEREAS, this proposed amendment appropriates additional funding in the amounts of $15,000 in the Education Compact Special Revenue Fund, $30,000 in the Waste Haulers Special Revenue Fund, and $114,000 in the Sustainability Special Revenue Fund in accordance with the City's renewed and revised Franchise Waste Haulers agreements adopted by the Mayor and City Commission on October 16, 2019, through Resolution No. 2019-31056; and WHEREAS, this proposed amendment appropriates approximately $13.6 million of accumulated fund balance from Building Department operations restricted for activities related to enforcement of the Florida Building Code in the General Fund to be transferred to a new separate Building Fund to improve greater fiscal transparency of the Building Department's operations. NOW, THEREFORE, BE IT DULY RESOLVED BY THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, that, following a duly noticed public hearing on February 12, 2020, the Mayor and City Commission hereby adopt, as amended, the Third Amendment to the FY 2020 General Fund, Enterprise Fund, Internal Service Fund, and Special Revenue Funds budgets as set forth in this Resolution and in the attached Exhibit "A." PASSED and ADOPTED this 12 day of Februar APPROVED AS TO FORM & LANGUAGE OR EXECUTION $@ 4i' ate cii@or@n [2p\n a Exhibit "A" GENERAL FUND FY 2020 3rd Budget FY 2020 Amended Budget Amendment Revised Budget REVENUES Operating Revenues Ad Valorem Taxes $ 184,150,000 $ 184,150,000 Ad Valorem - Capital Renewal & Replacement $ 769,000 $ 769,000 Ad Valorem - Pay-As-You-Go Capital $ 2,470,000 $ 2,470,000 Ad Valorem - Normandy Shores $ 174,000 $ 174,000 Other Taxes $ 23,995,000 $ 23,995,000 Licenses and Permits $ 30,525,000 $ 30,525,000 Intergovernmental $ 12,081,000 $ 12,081,000 Charges for Services $ 12,522,000 $ 705,000 $ 13,227,000 Fines & Forfeits $ 1,756,000 $ 1,756,000 Interest Earnings $ 3,461,000 $ 3,461,000 Rents & Leases $ 5,959,000 $ 5,959,000 Miscellaneous $ 14,780,000 $ 14,780,000 Resort Tax Contribution $ 36,757,000 $ 36,757,000 Other Non-Operating Revenue $ 28,174,000 $ 28,174,000 Building Fund Balance $ o $ 13,596,000 $ 13,596,000 Total General Fund $ 357,573,000 $ 14,301,000 $ 371,874,000 FY 2020 3rd Budget FY 2020 Amended Budget Amendment Revised Budget APPROPRIATIONS Department Mayor and Commission $ 2,500,000 $ 2,500,000 City Manager $ 4,314,000 $ 4,314,000 Marketing and Communications $ 2,460,000 $ 2,460,000 Office of Management and Budget $ 2,013,000 $ 2,013,000 Office of Inspector General $ 1,983,000 $ 1,983,000 Org Dev & Performance Initiative $ 1,390,000 $ 1,390,000 Finance $ 6,645,000 $ 6,645,000 Procurement $ 2,735,000 $ 2,735,000 Human Resources/Labor Relations $ 2,791,000 $ 2,791,000 City Clerk $ 1,851,000 $ 1,851,000 City Attorney $ 6,333,000 $ 6,333,000 Housing & Comm. Services $ 4,433,000 $ 4,433,000 Building $ 14,215,000 $ 14,215,000 Planning $ 5,768,000 $ 5,768,000 Environment & Sustainability $ 1,761,000 $ 1,761,000 Tourism and Cultural Development $ 3,572,000 $ 3,572,000 Economic Development $ 2,591,000 $ 2,591,000 Code Compliance $ 6,533,000 $ 6,533,000 Parks and Recreation $ 38,237,000 $ 705,000 $ 38,942,000 Public Works $ 15,633,000 $ 15,633,000 Capital Improvement Projects $ 5,327,000 $ 5,327,000 Police $ 116,314,000 $ 116,314,000 Fire $ 91,247,000 $ 91,247,000 Citywide Accounts (incl. Operating Contingency) $ 12,652,000 $ 12,652,000 Subtotal General Fund $ 353,298,000 $ 705,000 $ 354,003,000 TRANSFERS Normandy Shores $ 267,000 $ 267,000 Capital Renewal & Replacement $ 769,000 $ 769,000 Info & Comm Technology Fund $ 300,000 $ 300,000 Pay-As-You-Go Capital Fund $ 2,939,000 $ 2,939,000 Building Fund $ o $ 13,596,000 $ 13,596,000 Subtotal Transfers $ 4,275,000 $ 13,596,000 $ 17,871,000 Total General Fund $ 357,573,000 $ 14,301,000 $ 371,874,000 Exhibit "A" ENTERPRISE FUNDS FY 2020 3rd Budget FY 2020 Amended Budget Amendment Revised Budget REVENUE/APPROPRIATIONS Convention Center $ 31,527,000 $ 31,527,000 Water $ 39,078,000 $ 39,078,000 Sewer $ 53,241,000 $ 53,241,000 Storm Water $ 33,229,000 $ 33,229,000 Sanitation $ 23,054,000 $ 23,054,000 Parking $ 55,661,000 $ 55,661,000 Total Enterprise Funds $ 235,790,000 $ $ 235,790,000 INTERNAL SERVICE FUNDS FY 2020 3rd Budget FY 2020 Amended Budget Amendment Revised Budget REVEN U E/ APPROPRIATIONS Information Technology $ 17,378,000 $ 17,378,000 Risk Management $ 19,777,000 $ 19,777,000 Central Services $ 1,119,000 $ 1,119,000 Property Management $ 11,492,000 $ 11,492,000 Fleet Management $ 13,399,000 $ 13,399,000 Medical and Dental Insurance $ 37,367,000 $ 37,367,000 Total Internal Service Funds $ 100,532,000 $ $ 100,532,000 SPECIAL REVENUE FUNDS FY 2020 3rd Budget FY 2020 Amended Budget Amendment Revised Budget REVEN U E/ APPROPRIATIONS Education Compact $ 550,000 $ 15,000 $ 565,000 IT Technology Fund $ 1,301,000 $ 1,301,000 Residential Housing $ 1,043,000 $ 1,043,000 Su stai nabi lity $ 613,000 $ 114,000 $ 727,000 Tree Preservation Fund $ 176,000 $ 176,000 Commemorative Tree Trust Fund $ 5,000 $ 5,000 Resort Tax $ 94,574,000 $ 94,S74,000 Tourism & Hospitality Scholarships $ 174,000 $ 174,000 Cultural Arts Council $ 2,580,000 $ 2,580,000 Waste Haulers $ 100,000 $ 30,000 $ 130,000 Normandy Shores Fund $ 341,000 $ 341,000 Biscayne Point Special Taxing District $ 248,000 $ 248,000 5th & Alton Garage $ 650,000 $ 650,000 7th Street Garage $ 2,891,000 $ 2,891,000 Transportation Fund $ 12,669,000 $ 88,000 $ 12,757,000 People's Transportation Plan $ 4,158,000 $ 4,158,000 Police Confiscation Fund - Federal $ 280,000 $ 280,000 Police Confiscation Fund - State $ 106,000 $ 106,000 Police Unclaimed Property $ 29,000 $ 29,000 Police Crash Report Sales $ 25,000 $ 25,000 Police Training Fund $ 25,000 $ 25,000 Red Light Camera Fund $ 1,313,000 $ 1,313,000 E-911 Fund $ 603,000 $ 603,000 Domestic Violence $ 250,000 $ 250,000 Art in Public Places (AIPP) $ 21,000 $ 21,000 Beachfront Concession Initiatives $ 65,000 $ 65,000 Miami City Ballet $ 22,000 $ 22,000 Beach Renourishment $ 1,500,000 $ 1,500,000 Farewell Symphony Event $ 50,000 $ 50,000 Adopt-A-Bench Program $ 20,000 $ 20,000 Building Fund $ o $ 13,596,000 $ 13,596,000 Total Special Revenue Funds $ 126,382,000 $ 13,843,000 $ 140,225,000 Resolutions -R7 C MIAMI BEACH COMMISSION MEMORANDUM TO: Hono rable Mayor and Members of the City Commission FROM: Jimmy L. Morales, City Manag er DATE: February 12, 2020 2:10 p.m. Public Hearing SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING THE THIRD AMENDMENT TO THE GENERAL FUND, ENTERPRISE FUNDS, INTERNAL SERVICE FUNDS, AND SPECIAL REVENUE FUNDS BUDGETS FOR FISCAL YEAR 2020. RECOMMEND ATI ON See atta ched Memorandum. Applicable Area Citywi de ls this a Resident Right to Know item? Yes Legislative Tracking Office of Manag ement and Budget Does this item utilize G.O, Bond Funds? No ATTACHMENTS; Description Memo-3rd FY20 Operating Budget Amendment Page 692 of 1185 MIAM I BEACH City of Miami Beach, 1700 Convention Center Drive, Miami Beach, Florido 33139, www.miamibeachfl.gov COMMISSION MEMORANDUM TO: Mayor Dan Gelber and Members of the City Commission FROM: Jimmy L. Morales, City Manager DATE: February 12, 2020 SUBJECT: A RESOLUTION OF THE MAYOR AND CITY COMMISSION OF THE CITY OF MIAMI BEACH, FLORIDA, ADOPTING THE THIRD AMENDMENT TO THE GENERAL FUND, ENTERPRISE FUNDS, INTERNAL SERVICE FUNDS, AND SPECIAL REVENUE FUNDS BUDGETS FOR FISCAL YEAR 2020. ADMINISTRATION RECOMMENDATION Adopt the Resolution. STRATEGIC PLAN SUPPORTED Organizational Innovation - Ensure strong fiscal stewardship ANALYSIS The budgets for the General Fund, Enterprise Funds, Internal Service Funds, and Special Revenue Funds for Fiscal Year 2020 were adopted by the Mayor and City Commission on September 25, 2019, through Resolution No. 2019-31004. The First Amendment to the General Fund, Enterprise Funds, Internal Service Funds, and Special Revenue Funds budgets for Fiscal Year 2020 was adopted by the Mayor and City Commission on November 25, 2019, through Resolution No. 2019-31081. The Second Amendment to the General Fund, Enterprise Funds, Internal Service Funds. and Special Revenue Funds budgets for Fiscal Year 2020 was adopted by the Mayor and City Commission on January 15, 2020, through Resolution No. 2020-31138. Section 166.241(4 )(c), Florida Statutes, requires that a municipality's budget amendment must be adopted in the same manner as its original budget. FLAMINGO PARK TENNIS CENTER Since 2014, Miami Beach Tennis Management (MBTM) has provided professional tennis management and operations services at the City's Flamingo Park and North Shore Park tennis centers. On February 13, 2019, the Mayor and City Commission approved the issuance of Request for Proposals for Professional Tennis Management and Operational Services at the City's Flamingo Park Tennis Center. Page 693 of 1185 Third Am endment to the FY 2020 General Fund. Enterp rise, Intern al Service, and Special Revenue Funds Budgets Page 2 On May 8, 2019, the Mayor and City Commission adopted Resolution No. 2019-30834, which among other things, accepted the recommendation of the City Manager authorizing the Administration to enter into negotiations with MBTM as the top ranked proposer; authorized the Mayor and City Clerk to execute an agreement upon conclusion of successful negotiations by the Administration; and authorized the City Manager to execute a month-to-month extension of the agreement with MBTM until such time a new agreement was executed. On January 9, 2020, MBTM provided the Parks and Recreation Department with a letter confirming MBTM's intent to terminate the month-to-month agreement in thirty days. On January 15, 2020, the Mayor and City Commission adopted Resolution No. 2020-31135 accepting the City Manager's recommendation that the Parks and Recreation Department take over operation and management of the center as a pilot program, which would provide an opportunity for the Parks and Recreation Department to fully analyze the best course moving forward regarding management and operation of the center. In order for the Parks and Recreation Department to assume management and operation of the Flamingo Park Tennis Center, effective February 2020 through the end of the current fiscal year ending September 30, 2020, this proposed amendment would appropriate $808,000 in projected expenditures for programming, maintenance, collections, and front desk operations that would be offset by $705,000 in pro jected revenues generated from memberships, rentals, and programming. The projected difference of expenditures incurred in excess of revenues collected of $103,000 is recommended to be funded through the realignment of projected savings in other existing Parks and Recreation appropriations. SUPER BOWL MOBILITY MITIGATION PLAN As part of the overall Super Bowl LIV activation and "Super Bowl Experience" event hosted at the Miami Beach Convention Center from January 24, 2020 through February 6, 2020, a Super Bowl Transportation Mobility Mitigation Plan was established. The plan includes the addition of trolley vehicles to certain existing trolley routes in the City, the provision of shuttle services to connect residents to existing trolley routes in certain areas around the Convention Center, and the deployment of additional on-demand transit service vehicles in Middle Beach during the Super Bowl events taking place at the Miami Beach Convention Center. This proposed amendment would appro priate $88,000 in the Transportation Fund to fund the additional transportation services provided as part of the Mobility Mitigation Plan established by the City during the Super Bowl activation that will be reimbursed entirely by event organizers. FRANCHISE WASTE HAULERS AGREEMENTS The City of Miami Beach has Franchise W aste Hauler agreements with W aste Connections of Florida, Inc., and W aste Management Inc. of Florida for waste collection, disposal, and recycling services, which expired on September 30, 2019. On September 11, 2019, the City Commission adopted Resolution No. 2019-30982 extending the agreements on a month-to-month basis, commencing October 1, 2019 and not-to-exceed six months, allowing the Administration to enter into negotiations with the Franchise Waste Haulers to execute an amendment to the foregoing agreements. On October 16, 2019, the City Commission adopted Resolution No. 2019-31056 approving the renewal of the City 's Franchise Waste Haulers agreements for an additional three years, Page 694 of 1185 Third Amendment to the FY 2020 General Fund, Enterprise. Internal Service. and Spe cial Revenue Funds Budgets Page 3 commencing October 1, 2019 and expiring September 30, 2022, with the following revisions, among others, being included: 1) Increase in the financial contribution from $75,000 to $90,000 to support educational programs 2) Increase in the number of hazardous materials collections from twice per year to four times per year by increasing the funding provided from $30,000 to $60,000 annually 3) Increase in the amount from 1.5 percent to 2.0 percent of gross receipts to be utilized for sustainable initiatives This proposed amendment would appropriate additional funding of $15,000 in the Education Compact Special Revenue Fund to support educational programs, $30,000 in the Waste Haulers Fund to increase the number of hazardous materials collections from twice per year to four times per year, and $114,000 in the Sustainability Special Revenue Fund for citywide sustainable initiatives. BUILDING OPERATIONS Historically, the City's Building Department has been categorized as part of the overall General Fund operations although annual revenues and expenditures associated with the Department's operations have been tracked separately and restricted for activities related to enforcement of the Florida Building Code. To improve greater fiscal transparency of the Department's operations, the Administration is recommending the creation of a separate new Building Fund in Fiscal Year 2020. This budget amendment creates the new fund and transfers the accumulated fund balance for this function, which is currently estimated at $13.6 million. Since we are currently approximately halfway through the fiscal year, the applicable revenues and expenses will be moved into the new fund at year-end to minimize disruption to operations. As such, the City's Fiscal Year 2020 financial statements will reflect the new fund and all associated revenues and expenses. COMMUNITY RELATIONS FOR CAPITAL PROJECTS This proposed budget amendment also includes funding for the creation of a new Community Relations Specialist position, to serve as the City liaison for administering and coordinating community relations programs, including the General Obligation (G.O.) Bond program. This new position will be responsible for providing ombudsman-type services such as assisting citizens or other stakeholders regarding concerns related to capital projects. clarifying or explaining complex issues and processes related to city projects, and assisting with resolving disagreements and exploring possible solutions. CONCLUSION The Administration recommends that the Mayor and City Commission adopt the Third Amendment to the General Fund, Enterprise Fund, Internal Service Fund, and Special Revenue Fund budgets for Fiscal Year 2020 as described herein and further detailed in the attached Exhibit "A." JLM/JW/TOS Page 695 of 1185 Th ird Am endm ent to the FY 2020 Genera l Fund. En terp rise. Intern al Serice, and Spe cial Revenue Funds Budgets Page 4 Exhibit "A" +Y 2020 3rd Budget Y 2020 GENERAL FUND Amended Budget Amendment Revised Budget REVENUES Operating Revenues Ad Valorem Taxes $ 184,150,000 s 184,150,000 Ad Valorem - Capital Renewal & Replacement $ 769,000 s 769,000 Ad Valorem - Pay-As-You-Go Capital $ 2,470,000 $ 2,470,000 Ad Valorem- Normandy Shores $ 174,000 $ 174,000 Other Taxes $ 23,995,000 $ 23,995,000 Licenses and Permits $ 30,525,000 $ 30,525,000 Intergovernmental $ 12,081,000 s 12,081,000 Charges for Services s 12,522.000 s 705,000 s 13,227,000 Fines & Forfeits s 1, 756,000 $ 1,756,000 Interest Earnings s 3,461,000 $ 3,461,000 Rents & Leases $ 5,959,000 s 5.959,000 Miscellaneous s 14,780,000 s 14,780,000 Resort Tax Contribution $ 36, 757,000 $ 36,757.000 Other Non-Operating Revenue $ 28,174.000 s 50,000 s 28,224,000 Building Fund Balance $ o s 13,596,000 s 13,596,000 Total General Fund $ 357,573,000 $ 14,351,000 $ 371,924,000 FY 2020 3rd Budget FY 2020 Amended Budget Amendment Revised Budget APPROPRIATIONS Department Ma yor and Commi ssion $ 2,500.000 s 2,500,000 City Manager s 4,314,000 $ 4,314,000 Marketing and Communications $ 2,460.,000 $ 2,460,000 Office of Management and Budget s 2,013.000 $ 2,013,000 Office of Inspector General s 1,98 3.000 $ 1,983,000 Org Dev & Performance Initiative $ 1,390,000 s 1,390.,000 Finance $ 6,645.000 s 6,64 5,000 Procure ment $ 2.735.000 s 2,735,000 Human Resources/Labor Relations s 2,791.000 $ 2,791,000 City Clerk $ 1,851.000 $ 1,851,000 City Attorney s 6,333.000 s 6,333,000 Housing & Com m . Servi ce s s 4,433,000 s 4,433,000 Building $ 14,215,000 s 14,215,000 Planning $ 5.768,000 s 5,768,000 Environment & Sustainability s 1,761,000 s 1,761,000 Tourism and Cultural Development $ 3,572,000 s 3,572,000 Economic Development s 2,591.000 s 2,591,000 Code Compliance $ 6,533,000 $ 6,533,000 Parks and Recreation s 38,237.000 s 705.,000 s 38,94 2,000 Public Works s 15,633,000 $ 50,000 $ 15,683,000 Capital Improvement Projects s 5,327,000 s 5,327,000 Police s 116,314,000 s 116,314,000 Fire $ 91,247,000 $ 91,247,000 Citywide Accounts (ind. Operating Contingency) s 12,652.000 s 12,652.000 Subtotal General Fund $ 353,298.000 $ 755,000 $ 354,053,000 TRANSFERS Normandy Shores $ 267.000 $ 267.000 Capital Renewal & Replacement $ 769,000 $ 769,000 Info & Comm Technology Fund $ 300,000 s 300,000 Pay-As-You-Go Capital Fund $ 2,939.000 $ 2,939,000 Building Fund $ o $ 13,596,000 s 13,596,000 Subtotal Transfers $ 4,275,000 $ 13,596,000 $ 17,871,000 Total General Fund $ 357,573,000 $ 14,351,000 $ 371,924,000 Page 696 of 1185 Th ird Amendment to the FY 2020 General Fund, Enterprise. Internal Serice. and Special Revenue Funds Budgets Page 5 Exhibit "A" FY 2020 3rd Budget FY 2020 ENTERPRISE FUNDS Amended Budget Amendment Revised Budget REVENUE/APPROPRIATIONS Convention Center $ 31,527.000 $ 31,527.000 Water $ 39,078,000 s 39,078,000 Sewer $ 53,241,000 $ 53,241.000 Storm Water $ 33,229.000 $ 33,229,000 Sanitation $ 23,054,000 $ 23,054,000 Parking $ 55,661,000 $ 55,661,000 Total Enterprise Funds $ 235,790,000 $ $ 235,790,000 FY 2020 3rd Budget FY 2020 INTERNAL SERVICE FUNDS Amended Budget Amendment Revised Budget REVENUE/ APPROPRIA TI ONS Information Technology $ 17,378,000 $ 17,378,000 Risk Management $ 19,777,000 $ 19,777,000 Central Services $ 1,119,000 $ 1,119,000 Property Management $ 11,492,000 $ 11,492,000 Fleet Management $ 13,399.,000 $ 13,399,000 Medical and Dental Insurance $ 37,367,000 $ 37,367,000 Total Internal Service Funds $ 100,532,000 $ $ 100,532,000 FY 2020 3rd Budget FY 2020 SPECIAL REVENUE FUNDS Amended Budget Amendment Revised Budget REVENUE/APPROPRIATIONS Education Compact $ 550,000 $ 15,000 $ 565,000 IT Technology Fund $ 1,301,000 $ 1,301,000 Residential Housing $ 1,043,000 $ 1,043,000 Sustainability $ 613,000 $ 114,000 $ 727,000 Tree Preservation Fund $ 176,000 $ 176,000 Commemorative Tree Trust Fund $ 5,000 $ 5,000 Resort Tax $ 94,574,000 $ 94,574,000 Tourism & Hospitality Scholarships $ 174,000 $ 174,000 Cultural Arts Council $ 2,580,000 $ 2,580.000 Waste Haulers $ 100,000 $ 30,000 $ 130,000 Normandy Shores Fund $ 341,000 $ 341.,000 Biscayne Point Special Taxing District s 248,000 s 248,000 5th & Alton Garage s 650,000 $ 650.,000 7th Street Garage $ 2,891,000 $ 2,891,000 Transportation Fund $ 12,669,000 $ 88,000 $ 12,757,000 People's Transportation Plan $ 4,158,000 $ 4,158,000 Police Confiscation Fund - Federal $ 280,000 $ 280,000 Police Confiscation Fund- State $ 106,000 $ 106.,000 Police Unclaimed Property $ 29,000 $ 29,000 Police Crash Report Sales $ 25,000 $ 25,000 Police Training Fund $ 25.000 $ 25,000 Red Light Camera Fund $ 1,313,000 $ 1,313.000 E-911Fund $ 603,000 $ 603.000 Domestic Violence $ 250.000 $ 250,000 Art in Public Places (AIPP) $ 21,000 $ 21.,000 Beachfront Concession Initiatives $ 65,000 $ 65,000 Miami City Ballet $ 22,000 $ 22,000 Beach Renourishment $ 1,500,000 $ 1,500,000 Farewell Symphony Event $ 50,000 $ 50,000 Adopt-A-Bench Program $ 20,000 $ 20,000 Building Fund $ o $ 13,596,000 s 13,596.,000 Total Special Revenue Funds $ 126, 382,000 $ 13,843 ,000 $ 140,225 ,000 Page 697 of 1185