Loading...
HomeMy WebLinkAboutItem 09 - 2020-21 Third Quarter Financial Report Department Name: Finance Cost Center: 2002 For Agenda of: May 18, 2021 Placement: Consent Time Estimate: N/A FROM: Brigitte Elke, Finance Director Prepared By: Natalie Harnett, Principal Budget Analyst SUBJECT: 2020-21 THIRD QUARTER FINANCIAL REPORT RECOMMENDATION Per the City’s Financial Reporting and Budget Administration policy for interim reporting, receive and file an update on the status of the City’s current financial position, Major City Goals, and Capital Improvement Plan (CIP) projects for the third quarter of Fiscal Year 2020-21. DISCUSSION The accompanying Financial Report for the third quarter of FY 2020-21 (Attachment A) provides a high-level overview of the City’s financial condition as of March 31, 2021. The report highlights revenue and expenditure actuals for the first nine months of the fiscal year. It also includes an update on the Meta Goal strategies for the 2020-21 Supplemental Budget. The report includes a CIP update and highlights milestones projects from the third quarter. The report’s focus is on the General Fund; however, updated information is also provided for each of the City’s four enterprise funds. Background With the 2019-20 Financial Plan, the City implemented quarterly financial reports to the City Council to help monitor fiscal performance. The purpose of reporting on financial position more regularly is to monitor economic development and fiscal health ongoingly and to respond to developments as trends begin to form. The third quarter report includes any budget adjustments that were made at the mid-year review on February 2, 2021. Report Contents Section 1: General Fund Update: The City’s overall revenue and expenditure picture was updated in February 2021 as part of the 2020-21 mid-year review. As of March 31, 2021, operating expenditures trend on target with past years’ third quarters. The overall economic bounce back from the initial COVID19 shutdown has been stronger than anticipated with most revenues tracking at or above current projections indicative that budgetary assumptions for the fiscal year will hold. Item 9 Packet Page 15 Section 2: Enterprise Funds: The enterprise funds are also tracking in line with budget projections and will likely end the year as stated in the adopted budget. Section 3: Meta Goal Update: As part of the Supplemental Budget adoption, the Council concluded that the City’s top priority for 2020-21 is to protect the public health of San Luis Obispo, provide essential services, and assist the community in economic recovery via a Meta City Goal. As of third quarter, it is estimated that over $1.6 million dollars of operating budget and 56,303 hours of staff time have been allocated towards advancement of Meta Goal efforts. Section 4: Capital Improvement Plan Update: Public Works CIP Engineering and Management staff have delivered multiple projects over the first three quarters of the fiscal year as listed in the below table, including the installation of new playground equipment at Islay Hill Park, new public safety communications tower and equipment on South Hills, and high efficiency LED lighting installations in the 919 Palm Parking Structure. Notable ongoing work includes the Terrace Hill Pipeline and PRV Rehabilitation project and the Railroad Safety Trail from Taft to Pepper. Section 5: Outlook and Conclusion The impact of COVID19 on the economic forecast has trended more favorably than originally anticipated but it is still unknown how long COVID-19 related effects will continue. As staff expects a return to “normal” over the remainder of the 2021 calendar year, there will be a need to address resource deficiencies and catch up on programs addressing pent-up customer demand. These fiscal impacts along with updated long-term forecasts for the General and Enterprise Funds were presented to Council on April 20, 2021 with the Strategic Budget Direction report and will be included in the 2021-23 Financial Plan. Policy Context According to budget policy F, Goal Status Reports of major program objectives, will be formally reported to the Council on an ongoing, periodic basis. Public Engagement Public comment on the item can be provided to the City Council through written correspondence prior to the meeting and through public testimony at the meeting. The Third Quarter Financial Report for FY 2020-21 (Attachment A) will be posted on the City’s website for public review. CONCURRENCE Operating departments review and monitor financial results on a regular basis. The respective fiscal officers reviewed the numbers and will be closely monitoring the budget for the remainder of the year. ENVIRONMENTAL REVIEW The California Environmental Quality Act does not apply to the recommended action in this report, because the action does not constitute a “Project” under CEQA Guidelines Sec. 15378. Item 9 Packet Page 16 FISCAL IMPACT Budgeted: Yes Budget Year: 2020-21 Funding Identified: Yes Fiscal Analysis: Funding Sources Current FY Cost Annualized On-going Cost Total Project Cost General Fund State Federal Fees Other: Total There is no fiscal impact associated with this report. It reports on the City’s current year budget appropriations and its revenue collection to provide a financial overview of City operation at the end of the third quarter on March 31, 2021. ALTERNATIVE Do not receive an update on the status of the current financial position, Major City Goals, and CIP projects for the third quarter of Fiscal Year 2020-21. Attachments: a - 2020-21 Third Quarter Financial Report Item 9 Packet Page 17 Third Quarter Financial Report Fiscal Year 2020-21 Introduction This report provides an overview of the City’s financial position through the third quarter of fiscal year 2020-21 (January 1 - March 31, 2021) for the General Fund and the four enterprise funds. It also provides an update on the status of the City’s Capital Improvement Program (CIP) projects and City Meta Goal. Notable milestones or trends within the third quarter are addressed and detailed throughout the document. The report is broken down into the following sections: General Fund Update The City’s overall revenue and expenditure picture was updated in February 2021 as part of the 2020-21 mid-year review. As of March 31, 2021, operating expenditures trend on target with budgetary appropriations. The overall economic bounce back from the initial COVID19 shutdown has been stronger than anticipated with the gradual reopening of the economy and the nationwide vaccine administration, but some uncertainties remain. While some revenues are tracking more favorable than originally anticipated, many of these revenues come along with increased expenditures as the City can re-open and offer programs that had to be closed. Below are the highlights from the third quarter (year -to-date): COVID19: The COVID19 pandemic began more than one year ago. Along with the reduced revenues, the pandemic brought unfunded costs associated with communication, supporting economic recovery, and protecting the health of the community. When 2018-19 Audited Financials were presented to Council on March 17, 2020, approximately $6 million in one-time undesignated fund balance remained available to support the City’s efforts. The City Council therefor adopted a resolution to keep these funds in undesignated fund balance and give the City Manager the authority to allocate towards COVID expenses 1 General Fund Update 2 Enterprise Funds Update 3 Meta Goal Update 4 Capital Improvement Plan Update 5 Outlook and Conclusion 1 $57 Million in Revenues (YTD) $54 Million in OpEx (YTD) 16 Meta City Goal actions Completed 13 CIP Projects Completed Item 9 Packet Page 18 and economic recovery efforts as needed. The chart below shows the remaining amount in fund balance as of March 30, 2021. Table 1: 2018-19 Unassigned Fund Balance Update Original Balance Used to Date Remaining Balance (3/31/21) $5,991,692 $904,530 $5,087,162* (*includes earmarked initiatives yet to be expended) As part of the adopted Meta City Goal, the City has been focusing efforts and funding to support the local economy and promote a safe environment during the health crisis. An overview of these actions can be found here. General Fund Revenue Sales Tax: As of March 31, 2021, about 63% of the City’s forecasted sales tax revenue for this fiscal year had been collected due to the timing of disbursements from the California Department of Tax and Fee Administration (CDTFA. This accounts for revenue earned July 2020 through February 2021. As with most California cities, actual sales tax revenues for the last nine months have been higher than initial projections. This was partially due to an increase in the state and county pool allocation which helped offset the decrease in tax revenue from general consumer goods and other negatively affected industries. Online sales are the largest contributor to the countywide pool allocation. The chart below shows a year over year comparison of sales tax revenue for the third quarter. $3.72 $3.89 $3.84 $4.14 $4.07 $4.00 FY 15-16 FY 16-17 FY 17-18 FY 18-19 FY 19-20 FY 20-21 Forecastin millionsQ3 Bradley Burns Sales Tax Year-over-year Comparison Item 9 Packet Page 19 Property Tax: Most property tax is collected in the third and fourth quarter of the fiscal year. The latest property tax forecast provided by the County confirms that the economic downturn has had little effect on the housing market and economists are predicting that it will remain stable into the foreseeable future. Current year property tax revenue assumptions assume a 4% increase from FY 2019 -20, followed by a stable 3% annual growth in the five-year forecast. The City has received about 62% of its property tax forecast and expects to meet the projection of $19.5 million by year-end. Transient Occupancy Tax (TOT): Tourism activity (or lack thereof) and the resulting TOT collection remain top concerns for the City. However, despite hotel occupancy rates remaining below normal levels for this time a year, staff expect tourism to spike in the coming months due to pent up demand. Now that vaccines are readily available and the County has entered the “orange tier”, San Luis Obispo will likely benefit as a drive-to destination for many surrounding areas. Current year revenue projections are about 20% lower than pre-Covid years. Given the expected bounce back in fourth quarter travel, the City will likely meet or slightly exceed the revenue forecast of $6.2 million. Cannabis Tax: The City’s first storefront retail cannabis shop opened mid-August 2020 providing an increase in monthly cannabis tax revenues. Given this is a new revenue stream for the City, it is difficult to predict how demand will level out as more retail business open. The year-to-date tax revenue has already surpassed projections, but will offset the projected reduction of $200,000 in cannabis fee revenue due to the approved fee adjustments. . In outer years, the City adjusted forecasts. Development Review: The Community Development Department is funded by fees for service; therefore, it forecasts revenue based on a cost of service “baseline” and up to 75% of the revenue above that baseline is eligible for placement in a designated account that can be used to fund one-time development services resources. This process helps ensure that the department has funding available for periods of high activity but is not over-staffed during periods of low activity. The City has been in period of high development activity for the last several years and based on economic indicators and the expected ongoing demand for housing, this trend is expected to continue during the five -year forecast period To address the ongoing need for resources, the department is proposing to increase its “baseline” in the 2021-23 Financial Plan and hire ongoing resources. This update will significantly lower (or eliminate) over- realized revenue, but it will ensure consistent and quality staff resources which are often difficult to hire on a temporary or contractual basis. Recreation Services: The Parks & Recreation department significantly lowered revenues due to Covid-19 required program closures and the uncertainty when they could resume. Fortunately, many programs have been able to re-start and the department is expecting to see revenues that exceed projections. This will help partially offset the increase in expenditures needed to run the programs and abide by increased health and safety protocols. Important note on fees and services: Overall, fee and service revenue is tracking significantly above projections. It is important to note that some of this revenue is offset by increased expenditures as programs can re-open and resume regular schedules. Additionally, , the City has received over $1.8 million in un-budgeted mutual aid reimbursement to help offset the cost of the City sending fire support services to other jurisdictions during last fall’s fire season. All things considered; staff expect fee revenue to outperform original (conservative) projections. Item 9 Packet Page 20 General Fund Expenditures Overall expenditure trends are on track with budget. The graphs below include third quarter consumption for FY 2020-21 compared to budget. The “Total Expenditures & Obligations” column includes both costs that have already been incurred and costs that are obligated on purchase orders. The “Budget Adjustments” column includes carryover from FY 19-20 and any Council approved or City Manager approved changes that happened after original budget adoption. Expenditures by Type: Table 3: General Fund Expenditures by Type Expenditure Type Initial Budget Budget Adjustments Total Budget Total Expenditures & Obligations % Consumed Staffing $53,729,036 $2,542,516 $56,271,552 $39,865,656 71% Contract Services $5,189,994 $3,433,467 $8,623,461 $6,824,519 79% Other Operating Expenses $5,104,791 $1,910,835 $7,015,626 $4,346,986 62% Utilities $2,581,138 $4,310 $2,585,448 $1,945,148 75% COVID Expenses * $- $1,679 $1,679 $1,045,278 Grand Total $66,604,959 $7,892,807 $74,497,766 $54,027,588 73% * Total expenditures include small business grants and economic efforts that were reimbursed through the CARES act. Covid-related expenses have also been submitted to FEMA and are awaiting processing. There are no significant variances to point out in the general fund. It is expected that contract services and other operating expenses track above 75% because annual purchase orders are set up at the beginning of the year and the funds are considered “Obligated” from that point forward . Staffing should track at a consistent level and 71% is consistent with where the City should be given the number of payrolls that were posted as of March 31, 2021 and the Fiscal Health Contingency Plan hiring chill still in effect. Expenditures by Department: Department Initial Budget Budget Adjustments Total Budget Total Expenditures & Obligations % Consumed Admin & IT 8,102,779$ 1,147,163$ 9,249,942$ 7,046,916$ 76% City Attorney 5,325,811$ 1,607,647$ 6,933,458$ 5,002,270$ 72% Community Development 778,167$ 362,569$ 1,140,736$ 811,882$ 71% Finance 2,998,897$ 779,366$ 3,778,264$ 2,714,364$ 72% Fire 12,615,778$ 2,292,811$ 14,908,590$ 10,682,800$ 72% Human Resources 1,350,586$ 131,210$ 1,481,796$ 1,156,866$ 78% Parks & Recreation 4,274,301$ 183,992$ 4,458,293$ 3,016,162$ 68% Police 17,802,862$ 220,971$ 18,023,833$ 13,109,244$ 73% Public Works 13,196,459$ 1,097,727$ 14,294,186$ 10,409,122$ 73% Utilities - Solid Waste (AB939)*159,318$ 69,351$ 228,669$ 76,254$ 33% Grand Total 66,604,959$ 7,892,807$ 74,497,766$ 54,025,879$ 73% *This program is funded by AB939 revenue which is specifically collected to support solid waste and recycling efforts. Unused budget will be carried over to next year as part of the 2021-23 Financial Plan recommendation. Table 4: General Fund Expenditures by Department Item 9 Packet Page 21 Enterprise Fund Update Utilities: Water and Sewer Funds The tables below include third quarter actuals for FY 20-21 compared to the projection. The “Total Expenditures & Obligations” column includes both costs that have already been incurred and costs that are obligated on purchase orders. The “Budget Adjustments” column includes carryover from FY 19-20 and any Council approved or City Manager approved changes that happened after original budget adoption. Revenue: Revenues are on track. In accordance with an order from the Governor, water services are not being discontinued for non-payment. In addition, the City has chosen not to send past due closed accounts to a collection agency to accommodate customers who are having trouble paying their bills because of the Covid related economic downturn. Both moratoriums have resulted in higher-than-normal past due account balances. The Utilities department continues to monitor past due account balances and, at the recommendation of the City auditor, has created a “doubtful accounts” general ledger account to record those balances that are unlikely to ever be collected. Water consumption overall through the third quarter of fiscal year 2021 was very similar to the same quarter last year. Residential and irrigation consumption increased but commercial consumption decreased as compared to the last year. Expenditures: There are no significant variances to point out at this time. As with the General Fund, both Utilities have obligations that are contracted and paid at the beginning of the fiscal year (Nacimiento Source of Supply) or on a quarterly basis. Staffing should track at a consistent level and 65% and 68% expended is consistent with where the funds should be given the current staffing levels and the number of payrolls already posted. 2019-20 Table 5: Water/Sewer Fund Revenue * Q3 Actual Total Budget Q3 Actual % Received Variance from prior year Water Fund 18,135,849$ 21,350,310$ 17,716,615$ 83%-2% Sewer Fund 14,052,806$ 18,086,895$ 13,320,583$ 74%-5% * Does not include debt financing, impact fees or transfers 2020-21 Table 6: Operating Expenses by Type Initial Budget Budget Adjustments Total Budget Total Expenditures & Obligations % Consumed Water Fund 16,928,253$ 1,194,628$ 18,122,881$ 15,301,202$ 84% Staffing 4,402,502$ 166,597$ 4,569,099$ 2,981,381$ 65% Contract Services 458,870$ 106,247$ 565,117$ 436,571$ 77% Other Operating Expenses 11,410,181$ 921,784$ 12,331,965$ 11,432,662$ 93% Utilities 656,700$ 656,700$ 450,588$ 69% Sewer Fund 7,841,135$ 613,111$ 8,454,246$ 6,160,260$ 73% Staffing 4,668,962$ 139,163$ 4,808,125$ 3,280,728$ 68% Contract Services 858,990$ 253,307$ 1,112,297$ 950,974$ 85% Other Operating Expenses 1,555,083$ 219,607$ 1,774,690$ 1,464,736$ 83% Utilities 758,100$ 758,100$ 401,131$ 53% COVID Expenses -$ 1,034$ 1,034$ 62,691$ 6061% Grand Total 24,769,389$ 1,807,739$ 26,577,127$ 21,461,462$ 81% 2 Item 9 Packet Page 22 Parking Fund The tables below include third quarter actuals for FY 20-21 compared to the projection. The “Total Expenditures & Obligations” column includes both costs that have been already been incurred and costs that are obligated on purchase orders. The “Budget Adjustments” column includes carryover from FY 19- 20 and any Council approved or City Manager approved changes that happened after original budget adoption. Revenue: The parking fund significantly lowered its revenue forecast in the 2020-21 budget because of expected loses due to COVID19. The department revenues are tracking higher than projected but are lower than prior years. The Parking Fund anticipates that parking meter and enforcement revenues will outperform projections made at mid-year because collection of fees across all parking programs have been re-established. Expenditures: The Parking Fund has been heavily relied upon to support economic recovery efforts during FY 2020-21. Parking incentives have caused a significant reduction in revenues, but expenditures did not decrease at the same level. In light of this, the Parking Fund remains in a position where expenditures are expected to outpace revenues. Full detail about the Parking Fund status and proposed enhancements can be found in the Strategic Budget Direction Report located here. Transit Fund The tables below include third quarter actuals for FY 2020-21 compared to the projection. The “Total Expenditures & Obligations” column includes both costs that have already been incurred and costs that are obligated on purchase orders. 2019-20 Table 8: Parking Fund Revenue * Q3 Actual Total Budget Q3 Actual % Received Variance from prior year Parking Fund 2,872,502$ 2,296,291$ 2,236,603$ 97%-22% * Does not include debt financing, transfer or impact fees 2020-21 Table 9: Operating Expenses by Type - Parking Initial Budget Budget Adjustments Total Budget Total Expenditures & Obligations % Consumed Staffing 1,177,211$ 350$ 1,177,561$ 827,248$ 70% Contract Services 776,265$ 221,119$ 997,384$ 752,818$ 75% Other Operating Expenses 259,500$ 6,054$ 265,554$ 160,859$ 61% Utilities 201,178$ 201,178$ 104,840$ 52% Grand Total 2,414,155$ 227,523$ 2,641,678$ 1,845,764$ 70% 2019-20 Table 10: Transit Fund Revenue * Q3 Actual Total Budget Q3 Actual % Received Variance from prior year Transit Fund 2,037,804$ 4,808,075$ 1,793,868$ 37%-12% * Does not include debt financing, transfer or impact fees 2020-21 Item 9 Packet Page 23 Revenue: Most of the Transit Fund revenue is from State and Federal grants that are received at the end of the fiscal year; therefore, having received only 37% of the forecasted revenue at this point is normal. Additionally, the Transit program still has an unused balance of CARES Act funds that will be cover most, if not all, operating expenses incurred in FY20-21 that is accessible to the program at the end of the fiscal year. Expenditures: There are no significant variances to point out at this time. The contract services line-item signifies the same considerations as the other funds. In the case of the Transit fund, the majority of the Contract Services budget is for the annual transportation services contract with First Transit, Inc. Table 11: Operating Expenses by Type - Transit Initial Budget Budget Adjustments Total Budget Total Expenditures & Obligations % Consumed Staffing 327,181$ 327,181$ 241,207$ 74% Contract Services 2,849,033$ 153,836$ 3,002,869$ 3,011,578$ 100% Other Operating Expenses 666,800$ 101,361$ 768,161$ 711,068$ 93% COVID Expenses -$ 16,000$ 16,000$ 28,892$ 181% Grand Total 3,843,015$ 271,197$ 4,114,211$ 3,992,745$ 97% Item 9 Packet Page 24 0 1 2 8 16 40 0 5 10 15 20 25 30 35 40 45 Not Started 20% Completed 50% Completed 75% Completed Completed Ongoing Number of Actions Meta City Goal Status Update Meta City Goal Update As part of the Supplemental Budget adoption, the Council concluded that the City’s top priority for 2020 - 21 is to protect the public health of San Luis Obispo, provide essential services, and assist the community in economic recovery via a Meta City Goal. To provide Council with meaningful updates on the goal, staff implemented a detailed tracking mechanism to monitor Meta Goal actions. The table below shows a status overview of each of the ten strategies: 2020-21 Highlights • Mission Plaza Activation/ Improvements • Open SLO investment, Parklets • Small Business Grants • Downtown Retail Strategy • CAPSLO Safe Parking • Shop Local Incentive Strategy Staff Hours Spent Operating Dollars Spent Businesses Supported*People Impacted* Business 1,576 $ 776,740 6,043 0 Cal Poly 756 $ 50,111 150 1 City Organization 9,867 $ 7,144 213 162,270 Community 30,347 $ 65,053 7,593 1,199 Community Partners 158 $ - 3 0 Downtown 990 $ 320,000 420 160,000 Impacted Industries and Business Neighborhoods 2,781 $ 223,531 128 4,500 Infrastructure and Capital Projects 2,503 $ 233,611 1 164,500 Quality of Life 5,948 $ 13,370 48 83,000 Resiliency 1,378 $ 7,500 450 0 Total 56,303 1,697,059$ 15,049 575,470 Table 12: Meta Goal Update by Strategy * A business or person can be supported multiple times through different efforts. These numbers refer to the total time that a business or individual was impacted. 3 Item 9 Packet Page 25 CIP Update – Completed and Ongoing Public Works CIP Engineering and Management staff have delivered multiple projects over the first three quarters of the fiscal year as listed in the below table, including the installation of new playground equipment at Islay Hill Park, new public safety communications tower and equipment on South Hills, and high-efficient LED lighting installations in the 919 Palm Parking Structure. Notable ongoing work includes the Terrace Hill Pipeline and PRV Rehabilitation project and the Railroad Safety Trail from Taft to Pepper. Table 13: Completed and Ongoing CIP projects as of Q3 Project Proponent Department Status LRM Funded Approx. Construction Budget 1 Anholm Greenway Phase 2 Crack Sealing Public Works Completed in July Yes $35,000 2 Bridge Maintenance 2020 Public Works Completed in July Yes $75,000 3 South Hills Radio Site Upgrades Public Works Substantially Complete in September.Yes $770,000 4 Islay Hill Park Playground Equipment Replacement Public Works / Parks and Rec.Completed in September Yes $510,000 5 Swim Center Bath House Roof Repair Public Works Completed in September Yes $103,000 6 Creek Silt Removal 2020 Public Works Completed in September No $70,000 7 City Hall Fire Department Connection Public Works Completed in September Yes $60,500 8 919 Palm Garage LED Lighting Retrofits Public Works Completed in September No N/A 9 City Facilities HVAC Replacements Public Works Completed in October Yes $140,000 10 Roadway Sealing 2020 Public Works Completed in October Yes $1,480,000 11 Storm Drain System Replacement - Bullock CMP Public Works Completed in October Yes $316,000 12 Marsh Street Bridge Replacement Public Works Construction Completed in January. Working on Closeout Procedures. Yes (10%)$4,425,000 13 Fire Station 1 HVAC Replacement Public Works Awarded. Construction in Q4 Yes $130,000 14 Railroad Safety Trail Taft to Pepper Public Works In Construction Yes (13%)$3,775,000 15 Swim Center Shower Repair Public Works Completed in December Yes $25,000 16 Marsh Garage Elevator Repair Public Works In Construction No $86,000 17 Terrace Hill PRV Replacement Public Works In Construction No $550,000 18 Neighborhood Greenway Signage Installation Public works Completed.Yes $25,000 19 Broad/Woodbridge Pedestrian Hybrid Beacon Public Works Preconstruction Meeting Complete. Construction pending equipment delivery No $370,000 20 Downtown Pay Stations Public Works Completed.No $400,000 21 919 Palm Garage LED Lighting Retrofits Public Works Awarded. Construction in Q4 No N/A 22 Jeffrey Sewer and Water Replacement Public Works Awarded. Construction in Q4 No $1,200,000 23 Higuera Street Paving Public Works Awarded. Construction in Q4 No $160,000 24 Beebee/Cuesta/Loomis Waterline Replacement Public Works Awarded. Construction in Q4 No $1,800,000 25 $16,505,500 Total Budget for Completed or Active Projects in FY 2020-21 Q1,Q2,&Q3 4 Item 9 Packet Page 26 Outlook and Conclusion The impact of COVID19 on the economic forecast has trended more favorably than originally anticipated but it is still unknown how long COVID-19 related impacts will continue. As staff expects a return to “normal” over the remainder of the 2021 calendar year, there will be a need to address resource deficiencies and catch up on programs addressing pent-up customer demand. This need along with an updated long-term forecast will be outlined in the 2021-23 Financial Plan. It is also important to note that while the City has successfully maintained a balanced budget, it will be unable to follow through with its Fiscal Health Response Plan goals of paying a $3.0 million toward unfunded liability during FY 2020-21 The Fiscal Health Contingency Plan remains in full effect with hiring, purchasing, and travel chills and if staffing expenditures continue to track in a linear fashion, there may be slight savings in that category. The enterprise funds are also tracking in line with budget projections and will likely end the year as stated in the budget. 5 Item 9 Packet Page 27 BLANK PAGE This page is intended to be blank so that you can print double-sided. Item 9 Packet Page 28