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HomeMy WebLinkAbout03-16-2015 REOC AgendaPacket City of San Luis Obispo, Council Agenda, City Hall, 990 Palm Street, San Luis Obispo Agenda Revenue Enhancement Oversight Commission Monday, March 16, 2015 5:30 pm REGULAR MEETING Council Hearing Room 990 Palm Street San Luis Obispo, CA CALL TO ORDER: Chairperson Kardel ROLL CALL: Jeri Carroll, Amy Kardel, Ken Kienow, Michael Multari, and Hilary Trout MINUTES: Minutes of January 26, 2015. Approve or amend. PUBLIC COMMENT PERIOD FOR ITEMS NOT ON THE AGENDA At this time, people may address the Commission about items not on the agenda. Persons wishing to speak should come forward and state their name and city of residence. Comments are limited to five minutes per person. Items raised at this time are generally referred to the staff and, if action by the Commission is necessary, may be scheduled for a future meeting. BUSINESS ITEMS 1. REOC Performance Measurements. Discuss how REOC will measure effectiveness of the Commission, and consider authoring a viewpoint on what the REOC hopes to accomplish. (James David) 2. Local Revenue Expenditure Planning. Discuss uses of forecasted local sales tax revenue in 2015-17 Financial Plan. Make recommendations to Council on split between operating and capital uses, which operating costs should carry forward from Measure Y, and mix of capital uses based on preliminary list of Capital Improvement Projects. (Jason Stilwell, Michael Codron, James David) 3. Tools for Tracking Measure G. Review sub-fund accounting method for tracking local sales tax revenues and expenditures. Discuss additional tracking methods and dashboards to show spending over time. (Wayne Padilla, Michael Codron) COMMENT & DISCUSSION 4. Staff Communications a. Financial Planning Process Update (Joe Lamers) San Luis Obispo - REOC Agenda of March, 16th, 2015 Page 2 b. Agenda Forecast (James David) 5. Commission Communications ADJOURNMENT CITY OF SAN LUIS OBISPO CITIZENS’ REVENUE ENHANCEMENT OVERSIGHT COMMISSION MINUTES January 26, 2015 5:30 p.m. Council Hearing Room 990 Palm Street San Luis Obispo, California CALL TO ORDER A meeting of the Citizens’ Revenue Enhancement Oversight Commission was called to order on Monday, January 26, 2015, at 5:30 p.m. in the Council Hearing Room at 990 Palm Street, San Luis Obispo, California, by Principal Analyst David. ROLL CALL Commission Members Present: Commission Members Jeri Carroll, Amy Kardel, Ken Kienow, Michael Multari, and Hilary Trout Commission Members Absent: None Others Present: Michael Codron, Assistant City Manager; Wayne Padilla, Finance and Information Technology Director; Jason Stilwell, Interim Information Technology and Financial Planning Director; James David, Principal Analyst; Joe Lamers, Budget Manager Anthony Mejia, City Clerk 1. OATH OF OFFICE FOR NEWLY-APPOINTED COMMISSIONERS City Clerk Mejia administered the Oath of Office to Commissioners Carroll, Kardel, Kienow, Multari, and Trout. PUBLIC COMMENT There were no members of the public desiring to speak. Revenue Enhancement Oversight Commission Minutes – January 26, 2015 Page 2 2. REVIEW PURPOSE AND SCOPE OF REVENUE ENHANCEMENT OVERSIGHT COMMISSION, ELECT OFFICERS, ADOPT BYLAWS, AND SET STANDARD QUARTERLY MEETING SCHEDULE MOTION BY COMMISSIONER KIENOW, SECOND BY COMMISSIONER CARROLL, CARRIED 5-0, to elect Commissioner Kardel to serve as Chair for a term ending June 30, 2016. MOTION BY CHAIR KARDEL, SECOND BY COMMISSIONER TROUT, CARRIED 5-0, to elect Commissioner Kienow to serve as Vice Chair for a term ending June 30, 2016. Principal Analyst David reviewed the purpose and scope of the Commission, draft bylaws, and a proposed schedule of standard quarterly meetings and responded to Commission inquiries. During the course of discussion, it was agreed that the standard quarterly schedule should be adjusted to hold a meeting in November of each year to discuss advisory body goals and to coordinate communication points for the Annual Community Report meeting to be held in January. MOTION BY COMMISSIONER MULTARI, SECOND BY COMMISSIONER CARROLL, CARRIED 5-0, to adopt the Citizens’ Revenue Enhancement Oversight Commission Bylaws, as amended. 3. OVERVIEW OF FINANCIAL PLANNING AND LOCAL SALES TAX DECISION- MAKING AND REPORTING Budget Manager Lamers and Finance and Information Technology Director Padilla summarized the City’s Financial Plan process and Comprehensive Annual Financial Report (CAFR) related to Measure Y expenditures. Budget Manager Lamers distributed a copy of the recently adopted Council Major City Goals, and Finance and Information Technology Director Padilla distributed an excerpt of the CAFR, which are on file with the City Clerk. In response to Commission inquiry, Assistant City Manager Codron and Finance and Information Technology Director Padilla advised that staff will further explain methods of segregating Measure G revenues/expenditures and improving transparency of accounting at the next meeting. 4. STAFF COMMUNICATIONS Principal Analyst David reviewed the agenda forecast, noting that the Commission is scheduled to meet in March 2015 to review new accounting methods for Measure G, and make recommendations to Council on the use of Measure G funds in the 2015-17 Financial Plan. The Commission requested that staff provide a summary of the community forum dot exercise results and explain possible nexuses of proposed Measure G expenditures to language in the ballot measure and local sales tax ordinance. Revenue Enhancement Oversight Commission Minutes – January 26, 2015 Page 3 MOTION BY COMMISSIONER TROUT, SECOND BY VICE CHAIR KIENOW, CARRIED 5-0, to schedule the next regular Citizen’s Revenue Enhancement Oversight Commission for March 16, 2015 at 5:30 p.m. in the Council Hearing Room. 5. COMMISSION COMMUNICATIONS None. ADJOURNMENT MOTION BY COMMISSIONER CARROLL, SECOND BY COMMISSIONER TROUT, CARRIED 5-0, to adjourn at 6:59 p.m. Anthony J. Mejia City Clerk Approved: XX/XX/15 Revenue Enhancement Oversight Commission March 16th, 2015 FROM: James David, Principal Analyst SUBJECT: REVENUE ENHANCEMENT OVERSIGHT COMMISSION (REOC) PERFORMANCE MEASUREMENTS RECOMMENDATION 1.Discuss how the REOC will measure effectiveness of the Commission. 2.Consider authoring Viewpoint as a way of informing the community on what the REOC hopes to accomplish. DISCUSSION Purpose and Scope of the REOC The REOC is an advisory body to the Council that provides important citizen oversight of local sales tax revenues and expenditures. The codified charge of the REOC is to review the half- percent sales tax revenues and expenditures, report on the City’s stewardship of this general purpose tax, and provide recommendations directly to the City Council regarding expenditures of these tax revenues as an integral part of the budget process. The REOC also aids in community education and outreach about how much local sales tax is received and where that revenue is being expended. REOC meetings are open to the public and serve as a venue for citizen engagement. Measuring Effectiveness The REOC should consider how to measure the effectiveness of the Commission over time. Based on the codified purpose of the REOC, the following categories may be appropriate measurements: 1.Effectiveness of Reviewing  Completion of the following checks and balances annually: •Local sales tax spending objectives are consistent with resources. •Sources and uses are appropriately matched. •Fiscal year-end expenditures reported in Comprehensive Annual Financial Report meet local sales tax spending objectives. •Actual spending is consistent with approved budget. •The City is being equitable with local sales tax. 2.Effectiveness of Reporting  Attendance at Annual Citizen Oversight meeting.  Attendance at Annual Community Report hearing.  Number and quality of outreach events and educational activities. Item 1 Measuring REOC Effectiveness Page 2 City of San Luis Obispo, Title, Subtitle  Number of pageviews and other analytics on REOC website.  Responses to online and mailed surveys.  Responses to the following questions posed in various citizen engagement efforts: •Do residents feel fully informed about local sales tax revenues and expenditures? •Do residents feel local sales tax is being used appropriately? 3.Effectiveness of Recommending  REOC’s recommended mix of local sales tax expenditures reflects the following: •Community input. •Alignment with Measure G language. •Consideration of Major City Goals and Other Important Objectives. •Available resources (past and present), as well as projected resources are considered. The Commission should discuss and refine this list of Performance Measurements. Some of these measures may also be effective dashboards in an online reporting system. Additional discussion about development of tracking tools and dashboards for the community is included in Item #3 of this agenda. Authoring a Viewpoint One of the REOC’s charges is to perform outreach and educational activities that inform residents and community members. Chairperson Kardel suggests that a good starting point is to submit a Viewpoint to the Tribune that details what the REOC hopes to accomplish. The full Commission should consider this request, and, if there is majority support, the REOC should decide if a subcommittee, an additional meeting, or delegation to staff or a volunteer from the Commission is the preferred method for composing the Viewpoint. CONCLUSION It is important to have early discussions about the goals and objectives of the REOC since it is a new Council advisory body. Performance measurements that help the community and REOC gauge how effective the Commission is at achieving its purpose are also valuable. If the REOC decides to move forward with a set of performance measurements, staff can provide the Commission with a resolution for adoption at the next meeting. Revenue Enhancement Oversight Commission March 16, 2015 FROM: Michael Codron, Assistant City Manager Jason Stilwell, Interim Director of Financial Planning James David, Principal Analyst SUBJECT: LOCAL REVENUE EXPENDITURE PLANNING RECOMMENDATION Discuss and provide Council with recommendations on the following local sales tax allocations being considered in the 2015-17 Financial Plan: 1.Balance between operating and capital uses, 2.Which Measure Y operating costs should not continue as Measure G operating costs, and 3.The mix of capital uses based on preliminary list of Capital Improvement Projects. DISCUSSION How is local sales tax revenue allocated in the Budget? The City’s 2015-17 financial planning process is well underway. One aspect of the financial planning process is deciding how to allocate General Fund revenues from local sales tax. Local sales tax expenditures have historically been categorized as General Fund operating costs or capital costs. General fund operating expenses are for staffing and programs that provide essential services and/or support capital project implementation. General fund capital expenses are typically purchases, construction projects or debt service. A point of discussion in the past has been the appropriate balance between operating and capital allocations of local sales tax dollars. The ordinance establishing the Revenue Enhancement Oversight Commission (REOC) plays an important role in recommending to Council how local sales tax revenue should be programmed. In making its recommendations to Council, the REOC may wish to consider (1) the balance between operating and capital uses of local sales tax revenue, (2) which Measure Y operating costs should not continue as Measure G operating costs, and (3) what mix of capital investments should be made using local sales tax. Guidance on local sales tax spending should be taken from the voter-approved Measure G language, Council adopted Major City Goals and Other Important Objectives (Attachment 1), and public input received at the Community Forum (Attachment 2) as well as other citizen engagement efforts. Balance between operating and capital uses The adopted City budgets that have included Measure Y funding reflect a historic balance between allocation of Measure Y revenue for capital projects and operating expenditures. Cumulatively, the balance has been sixty-percent capital and forty-percent operating, although individual years have varied. This balance has not been set as a policy target, but rather, it reflects the result of the decisions made by the City Council to allocate these funds over time. Item 2 Local Revenue Expenditure Planning Page 2 City of San Luis Obispo, Title, Subtitle The following pie charts illustrate the balance between cumulative operating and capital expenditures of local sales tax revenue at the end of fiscal year 2012 and 2013: This pie chart illustrates the balance between operating and capital uses for the most recent individual fiscal year (2013-14): One opportunity for the REOC to provide a budget recommendation to Council on local sales tax expenditures is to consider whether there should be a guideline on the balance of future allocation of funds between capital and operating uses. If so, the question of how to measure the guideline and on what basis could help inform the recommendation. Operating 46% Capital 54% Measure Y Uses FY 2013-14 -$5.3 Million Examples: Parks Traffic Congestion Relief Open Space Preservation Infrastructure Maintenance & Improvements Examples: Police Services Fire Prevention & Training Creek & Flood Protection Local Revenue Expenditure Planning Page 3 City of San Luis Obispo, Title, Subtitle How should the guideline be measured? By percent or by dollar amount? For example, the first $5,000,000 should be allocated to capital. Or 60% of the total should be allocated to capital. What is the basis for the guideline? A primary focus has been on capital costs compared to operating costs. Additional reporting has included expenditures by category. For example, the amount allocated to infrastructure maintenance, streets, open space, public safety, and neighborhood wellness are also reported. Other potential categorizations could be: • long-term compared to short term, • staffing compared to non-staffing, • expenditures that reduce future costs, or • other categorizations as determined by the Commission such as per City Council goal. Measure G has been authorized by voters for an eight- year period and may generate more than $60 million in funding. It amounts to about 13% of the City’s annual General Fund revenue. Consideration now of a strategy for prioritizing the use of the funds could provide focus on investment during the duration of the tax and better prepare for its expiration. In addition, it is important to keep in mind that operating costs grow over time due to compensation increases (as when an employee earns wage increases), increases in the costs of benefits (such as pension cost increases), and negotiated cost of living adjustments (to counter the effects of inflation and as necessary to provide competitive wages consistent with the City’s compensation philosophy). Therefore, having a guideline for operating cost expenditures allows the City to make adjustments as needed to maintain an appropriate level of capital expenditure over time. Operating costs carrying forward from Measure Y Staff is also asking the REOC to consider if any operating costs currently funded by Measure Y should not continue to be funded by Measure G. There are three considerations the REOC should make in discussing this issue and providing a recommendation to the City Council: 1. The desired balance between capital expenditures and operating expenditures in the overall portfolio of Measure G spending, as discussed in the previous section. 2. The changes necessary to pivot from Measure Y to Measure G. 3. New operating costs that should be funded by Measure G to reflect Major City Goals and community priorities as expressed during the Community Forum. The ballot measure language and the stated purpose of the Ordinance (SLOMC 3.15.020) differ slightly between Measure Y and Measure G. The following table compares Measure Y and Measure G purpose statements. Recommend guideline for Measure G spending? Yes No Discretion within ballot language How should the guideline be measured? % $ Capital vs. operating Example: infrastructure vs. services Type of use Examples: public safety, neighborhood wellness, transportation, open space Reduce long term costs/ Provide future cost savings Ex: pay debt now & avoid future payments Other Example: Council Goals Local Revenue Expenditure Planning Page 4 City of San Luis Obispo, Title, Subtitle Measure Y – Purpose Measure G – Purpose SLOMC 3.15.020 A (2007). To protect and maintain essential services – such as neighborhood street paving and pothole repair; traffic congestion relief; public safety, including restoring eliminated traffic patrol, Fire Marshal and fire/paramedic training positions; flood protection; senior citizen services and facilities; neighborhood code enforcement; open space preservation; and other vital general purpose services… SLOMC 3.15.020 A (2014). To protect and maintain essential services and facilities — such as open space preservation; bike lanes, sidewalks and other traffic congestion relief projects; public safety; neighborhood street paving and code enforcement; flood protection; senior citizen programs including services and facilities; and other vital general purpose services and capital improvement projects… The statements above are very similar. However, some of the items included in the Measure Y purpose statement have already been accomplished. These include restoring eliminated traffic patrol, the Fire Marshall, and fire/paramedic training positions. In addition, there is a greater emphasis on facilities and capital improvement projects in the purpose for Measure G. Attachment 3 includes a complete list of operating costs currently supported by Measure Y. At this time, staff is recommending that the REOC recommend to the Council that three positions (Traffic Sergeant, Fire Marshall, and Deputy Fire Chief (Training Officer)) no longer be tied to Measure G. Funding for these positions would continue through the General Fund. Staff is also recommending that the REOC consider any additional changes in costs tied to Measure G needed to achieve the desired balance between operating and capital expenditures. Mix of capital uses based on preliminary CIP list The following chart details potential capital expenditures using local sales tax dollars in the 2015-17 Financial Plan. These high-level categories are based on language in the Measure G ordinance, and include various capital improvement projects (CIP) identified as high-priority by an internal staff CIP review committee. Local Revenue Expenditure Planning Page 5 City of San Luis Obispo, Title, Subtitle The proposed projects that form the basis of this chart are only preliminary and subject to change. Additional internal review is in progress, and the Council will complete final review in June. Furthermore, there are additional funds available from last year’s Measure Y revenue, and this year’s MeasureY/G revenue, which may be allocated to some of the projects on the 2015-17 preliminary CIP list. This may change the mix of capital uses going forward. Lastly, the total dollars in this chart equal 60 percent of forecasted Measure G revenue for 2015-17 (total Measure G revenue forecast = $14.5M for next two fiscal years, so 60 percent capital expenditures = $8.7M). If the REOC and/or Council decide on a different balance of capital versus operating expenditures, the mix of capital uses will change accordingly. Nevertheless, the chart is meant to provide an overview of staff work to date on identifying potential capital investments using local sales tax revenue. CONCLUSION The REOC plays an important advisory and oversight role to the Council by reviewing, reporting and recommending on local sales tax revenues and expenditures. Based on the level of community support in renewing the local sales tax (70 percent of the vote), it appears that citizens feel staff and Council have done a sufficient job allocating local sales tax revenue at the project level. While the REOC may consider tracking expenditures at the project level, staff does not feel the role of the REOC is to recommend for or against specific project or program proposals (with some exceptions). Instead, staff has presented a high-level approach to considering local revenue expenditure planning that can frame the REOC’s recommendations to Council in advance of their Strategic Budget Direction hearing on April 21st. If the majority of the REOC members wish to review the draft local revenue expenditure plan and make recommendations on a project-by-project basis, another meeting will need to be scheduled within the next two weeks. ATTACHMENTS 1. Press Release about Major City Goals and Other Important Objectives 2. Public Input from the 01/13/15 Community Forum 3. Measure Y Funding Detail (2013-15 Financial Plan Supplement) City of San Luis Obispo, News Release The City of San Luis Obispo is committed to including persons with disabilities in all of our services, programs and activities. Telecommunications Device for the Deaf (805) 781-7410. DATE: January 24, 2015 RELEASE: Immediate CONTACT: Katie Lichtig, City Manager 805-781-7114 COUNCIL SETS GOALS FOR 2015-17 Results of Council Goal-Setting Workshop on January 24, 2015 The City of San Luis Obispo is in the process of developing the 2015-2017 biannual financial plan. A key component of the process is soliciting community input into the priorities for the upcoming two fiscal years. Following extensive community outreach, including advice from all of the City’s advisory bodies, nearly 800 survey responses from the City’s “Community Budget Bulletin,” and input from approximately 400 attendees at the January 13, 2015, Community Forum, the Council met all day on Saturday, January 24, 2015, to set goals for 2015-17. In a constrained fiscal environment and multiple competing requests, the City Council’s goals emphasize open space protection and maintenance, multi-modal transportation, and housing. The City Council also recognized the importance of addressing other community needs and identified neighborhood wellness, Laguna Lake restoration, fiscal responsibility, and a focus on the downtown as other important objectives to allocate resources to during the 2015- 17 financial planning period. The full text of these goals, along with photos of the workshop, are attached. After the session, City Manager Katie Lichtig said, “The Council had a difficult job today to distill the broad community input into clear and focused objectives. They have requested City staff develop more detailed work plans, which will be presented to the City Council in April. The deliberation today will be reflected in those plans. I believe they struck a balance by establishing Major City Goals that clearly focused on priorities and core services that are important to the community.” The goal setting session followed the January 13, 2015, Community Forum held to solicit input into the direction the City should head in the upcoming fiscal year. The standing room only crowd of over 400 people at the Community Forum provided their thoughts and testimony to the City Council on a variety of topics. The evening concluded with the attendees voting on their top priorities by placing colored dots on the sheets capturing the night’s comments. Photos from the forum are attached. The community forum and goal setting workshop are important steps in the City Council’s adoption of major city goals. The major city goals guide the development of the Attachment 1 City of San Luis Obispo Goal Setting Press Release January 24, 2015 2015-2017 financial plan which is scheduled to come before the City Council in the upcoming June for adoption prior to the beginning of the next fiscal year which begins on July 1. Next Steps. City staff will return with detailed work programs for the Council’s consideration in implementing these goals on April 21, 2015. The Council will also provide “strategic budget direction” at that time. This will be followed by issuance of the Preliminary 2015-17 Financial Plan on May 29, 2015. For More Information. Please call Katie Lichtig, City Manager, for added information about the goal-setting workshop and the City’s budget process at 781-7114. Attached: Photos from 1/13/15 Community Forum, and 1/24/15 Goal Setting Workshop Full Text of the 2015-17 Major City Goals ### City of San Luis Obispo Goal Setting Press Release January 24, 2015 City of San Luis Obispo Goal Setting Press Release January 24, 2015 City of San Luis Obispo Goal Setting Press Release January 24, 2015 City of San Luis Obispo Goal Setting Press Release January 24, 2015 MAJOR CITY GOALS SUMMARY  MAJOR CITY GOALS These represent the most important, highest priority goals for the City to accomplish over the next two years, and as such, resources to accomplish them should be included in the 2015-17 Financial Plan. Community Development Open Space Preservation. Protect and maintain open space. Housing. Implement the Housing Element, facilitating workforce, affordable, supportive and transitional housing options, including support for needed infrastructure within the City’s fair share. Transportation Multi-Modal Transportation. Prioritize implementation of the Bicycle Master Plan and improve and maintain bicycle, pedestrian, and transit facilities.  OTHER IMPORTANT OBJECTIVES Goals in this category are important for the City to accomplish, and resources should be made available in the 2015-17 Financial Plan if possible. Community Development Neighborhood Wellness. Improve neighborhood wellness, work with residents, Cuesta, and Cal Poly; increase public safety, code compliance, and collaborative solutions. Laguna Lake Restoration. Initiate implementation of the Laguna Lake Natural Reserve Conservation Plan. Downtown. Adopt a Downtown Concept Plan, develop a plan for expansion of Mission Plaza, and improve safety, infrastructure, and maintenance in the Downtown. General Government Fiscal Sustainability and Responsibility. Implement the City’s Fiscal Responsibility Philosophy with a focus on the reduction of unfunded liabilities. Summary of Community Forum Results Attachment 2 PUBLIC COMMENTS Over 400 members of the community participated at the Community Forum held on January 13, 2015, at the Ludwick Community Center. The community members were provided with three key ways to share their ideas with the Council and each other: 1. Public Comments. Participants were provided an opportunity to share with the Council what they were proposing, why it was important and how it might be accomplished. 2. Voting with “Dots.” Using the public comments recorded on flip charts and posted on the walls as the “ballot,” participants were provided with 12 “dot stickers” (6 green and 6 orange) to place on the sheets to “vote” for ideas that they felt should be the top priorities for 2015-17. The green dots indicated a vote for overall goal priorities and the orange dots indicated a vote for Measure G priorities. The information provided in this report reflects the number of dot “votes” received, not necessarily the number of individuals voting on the idea. 3. Supplemental Comments. Participants were also provided with half-page “sticky notes” to submit supplemental comments to the public input. This provided community members uncomfortable with public speaking an opportunity to share their ideas. RESULTS SUMMARY The following pages summarize the results of each of these participation opportunities: public comments; “voting with dots;” and supplemental comments. Wherever practical, staff added the votes per topic areas to provide a summary of the top priorities, emerging from the forum, to create the chart below. 1 Summary of Community Forum Results Attachment 2 PUBLIC COMMENTS 89 people submitted Speaker Cards and there were 59 speakers who presented their recommended goals, summarized by topic as follows: Public Comment Summary By Topic # of speakers •Homelessness and housing 9 •Neighborhood wellness 7 •Bicycle transportation 6 •Infrastructure funding 5 •Clean energy/climate action plan 4 •Trails and open space 4 •Laguna Lake 4 •Pension Funding 3 •Downtown Economic Development Issues 3 •Pickleball courts 2 •Tennis court lights 2 •La Loma Adobe restoration 1 •BMX in Santa Rosa Park 1 •Senior Center 1 •Public funding of elections 1 •Sinsheimer Stadium upgrades 1 •South Broad Street expansion project 1 •Billboard removal 1 •Freedom 1 •Public Safety 1 •Jack House bay window restoration 1 2 Summary of Community Forum Results “VOTING WITH DOTS” Results Summary: “Voting with Dots” Green Dots Orange Dots FUNCTION: COMMUNITY DEVELOPMENT Topic Area: Neighborhood Wellness 100 80 • Effective enforcement & financing to support 6 8 • Establish a nuisance noise standard 6 3 • Set density limits for bars downtown 19 16 • General Wellness (Post-it): 5 3 o Issue more citations o Charge four times the amount of current fines o Moratorium on selling houses to investors – homeowner residents only o Have landlords post signs inside rentals about good neighbor behavior o Arrest noisy drunken students, not just ask them to walk home • Continue Neighborhood Wellness goal 8 6 • Encourage Cal Poly to house students on campus 38 30 • Neighborhood stability 3 1 • Increase peace and quiet 5 2 • More Police/Neighborhood Specialists 10 11 Topic Area: Economic Development & Infrastructure 17 13 • Focus on Economic Development & Infrastructure 17 13 Topic Area: Housing 142 119 • Housing Supports Businesses 4 0 • Diversity of Low Income Community (Vets, Seniors, etc.) Housing Needs 16 20 • Mayor’s Challenge Provide Housing For Homeless Veterans 16 14 • Build & support new sustainable/mixed-use villages in our city. Support efforts to save/reuse water, renewable energy, connectivity paths, walkability, more transit connectivity & stops, add trees, food forests, and interesting outdoor discovery places for children. Love You SLO! 2 0 • Fund infrastructure costs ($1 Million for each Specific Plan) to support workforce housing 39 31 • Need housing that people can afford (both own & rent) – diverse 50 39 • Increase amount of workforce housing 15 15 Topic Area: Rental Inspection Program 17 7 • Oppose Rental Inspection Program 17 7 Topic Area: Urban Forest 1 0 • Due to drought, City trees are damaged & dying - consider addressing. 1 0 3 Summary of Community Forum Results “VOTING WITH DOTS” Topic Area: Mission Plaza Extension 0 1 • Complete Mission Plaza extension – Broad Street to Nipomo; Broad “dogleg” improvements - partner with Art Center and History Center to complete expansion. Pursue completion of “Cultural” District as illustrated in Downtown concept Plan. 0 1 Topic Area: Billboards Along Highways – Implement Program to Remove 29 37 Topic Area: Downtown 88 45 • Update Downtown Concept Plan 22 16 • Historic Preservation 12 2 • Maintain Downtown as center for employment, cultural, retail, & housing uses – Heart of the City 54 27 Topic Area: Homelessness 80 88 • Sunny Acres/Sober Living in County 28 34 • Need Housing for Homeless/Implement Housing Element 21 27 • Homeless Services 31 27 Topic Area: CDD Misc. 12 2 • Streamline Permit Process & Lower Fees 7 1 • Update City Zoning Code 2 0 • Build up w/rooftop uses (private/public gardens/restaurants) 3 1 FUNCTION: TRANSPORTATION Topic Area: Bike And Pedestrian Improvements 352 415 • Commit Funding To Significant Projects & Staffing In The Bike Plan 23 33 • Completion Of Railroad Safety 21 22 • Bike Boulevards 30 26 • Class 1 Bike Trail At Prado 15 21 • Cycle Track At Madonna 6 7 • Full Time Bike Coordinator 13 19 • Make SLO Better Biking – 120 Total Recommendations 5 10 • Complete Bob Jones Trail City To Sea Next 3 Phases 58 71 • Lower Rent For Bike Coalition Offices 13 32 • Crosstown Connected Bike Lanes (Especially For School Connections) 55 62 • Safer Streets At Bishops Peak, Pacheco Schools, Broad & Foothill 41 46 • Safer La Entrada Intersection 3 6 • Safer Ferrini Intersection 12 16 • Safer Bike Boulevard Connection 11 4 • Bike And Walking Paths For Citizens Of All Ages 45 40 • Tank Farm, Buckley, Prado – Improve Pedestrian And Vehicle Safety 1 0 4 Summary of Community Forum Results “VOTING WITH DOTS” Topic Area: Infrastructure Improvements 2 5 • Pave Palm Street/East Santa Rosa & Palm Street/Pepper Street 2 5 Topic Area: Transportation Planning 13 8 • Comprehensive Environmental Impact Report Of Prado Road Project 13 8 Topic Area: Transit 4 5 • Redesigning Transit System To Encourage “Choice” Ridership And Extend Routes South Of City (Airport) 2 2 • Increase Frequency Of Service To Downtown 1 1 • Incorporate Real Time Data And Other “Smart City” Connections/Principals Into The Transit And Parking Systems 1 2 FUNCTION: LEISURE, CULTURAL, & SOCIAL SERVICES Topic Area: Laguna Lake 346 267 • Implement Laguna Lake Conservation Plan a.s.a.p 105 81 • Sediment removal should be made a Major City Goal 73 47 • Critical habitat loss for birds during drought 42 34 • Diverse (neighbors and residents) support the care of the lake 19 18 • Improvements now will improve recreation, natural resources 66 67 • Do not set up an assessment district. The whole city should pay. 41 20 Topic Area: Jack House 2 6 • Fund a portion of the elevator remodel at Jack House to complete its historic restoration 2 6 Topic Area: Sinsheimer Tennis Courts 69 72 • Light the tennis courts at Sinsheimer Park. Allows play by workers and students at night, especially in winter. 69 72 Topic Area: BMX at Skate Park 85 42 • Let bikes in Santa Rosa Skate Park 85 42 Topic Area: Diamond Sports 18 15 • Promote healthy and active lifestyles by partnering with local organizations to maintain Sinsheimer Park stadium and fund design and construction 18 15 Topic Area: Open Space 154 183 • Incorporate mountain bike specific trails 19 24 • Continue support of ECOSLO docents and SLO stewards 2 2 • Treat open space and trails as infrastructure and budget for repairs and maintenance 19 32 5 Summary of Community Forum Results “VOTING WITH DOTS” •Open Space should be a major city goal 27 17 •Trail signs, parking lots, signage and other amenities should be maintained and improved •Protect and enhance city open space 57 54 •Support Miossi & Ahern acquisition 20 29 •Support Irish Hills 8 23 •Keep access open during LOVR traffic changes 2 2 Topic Area: Restore La Loma Adobe 27 17 •Friends of La Loma Adobe and city work to create a MOU & lease agreement to facilitate preservation & restoration of adobe. 27 17 Topic Area: Kids 3 3 •Provide children with positive programs for gang diversion 3 3 Topic Area: Seniors 22 39 •Make the senior center a priority in the 2015-17 Financial Plan 16 33 •Complete a needs study of the center to better understand future needs 6 6 Topic Area: Pickle Ball 15 14 •Construct pickle ball courts in SLO 13 12 •Convert under used areas in parks 2 2 FUNCTION: GENERAL GOVERNMENT Topic Area: Pension Reform 116 37 •Control benefit costs.36 6 •Pay down pension debt.80 31 Topic Area: Elections 48 33 •Publicly-funded elections.14 13 •Establish campaign finance laws.34 20 Topic Area: Economic Development Plan 76 83 •Implement next phase of Economic Development Plan.14 12 •Establish infrastructure investment fund in the City to make consistent investments in needed Capital Projects (significant dollar initial investment). 44 49 •For investment fund, prioritize in the south portion of the city.3 8 •Needed infrastructure in Chevron project which is beyond developer responsibility needs to be funded by the City.7 2 •Support high-density housing in south part of city.8 12 Topic Area: Miscellaneous 6 5 •Restore respect for the Constitution.0 2 •Invest locally, not in outside entities.6 3 6 Summary of Community Forum Results “VOTING WITH DOTS” FUNCTION: PUBLIC SAFETY Topic Area: Fire Department 10 33 • Give opportunities for certificate training. 10 33 Topic Area: Police Department 44 65 • Support Police Department. 24 34 • Police enforcement 20 31 FUNCTION: PUBLIC UTILITIES Topic Area: Clean Energy 266 121 • Support the formation of an alternative energy district (clean energy) and the staff to support it 238 104 • Continue to Invest in climate action plan; for example: Clean Energy and Solid Waste Recycling 28 17 Topic Area: Infrastructure 35 49 • Investment fund (Water/Sewer related 31 37 • Extend sewer/water to Sunny Acres 4 12 Topic Area: Water Resource Recovery Facility 6 1 • WRRF: Support plant/Tour It 6 1 7 Summary of Community Forum Results “POST-IT” COMMENTS/CONCERNS FUNCTION: COMMUNITY DEVELOPMENT Neighborhood Wellness: Living on Palm Street between Toro and Johnson, get lots of bar foot traffic. The volume of just their talking when returning from bars at 11:30 – 2:30 on Thursday, Friday, Saturday nights is very loud. Wish they would be ticketed for disturbing the peace. People who want to live here permanently are forced out of their neighborhoods due to noise that is mostly caused by students who only are here for three or four years. Build a pedestrian bridge over South Broad Street between South Street and Orcutt Road. Downtown: Temporary Parklets Downtown – More creative public spaces in general. Infrastructure Repairs (IN NEIGHBORHOODS – NOT JUST DOWNTOWN): 1. Curbs that are crumbling and breaking off 2. Bricks that are coming loose on crosswalks on Marsh Street 3. Streets all over the City that have potholes Homelessness: The City needs to plan and budget for job training for the homeless. Making the homeless participating members of the City will be a great accomplishment. FUNCTION: LEISURE, CULTURAL, AND SOCIAL SERVICES Tennis Court Lighting To the City Council: As a newcomer to San Luis Obispo, I am amazed at the amazing outdoor and active opportunities the City has to offer. I have recently started playing tennis again after not having played for almost 20 years. I strongly support having lights at Sinsheimer so that I can play in the evening after work and enjoy a sport I loved and love. Dear City Council, My friends and I are huge tennis fans and love playing at Sinsheimer. Unfortunately, the park doesn’t have lights for us to play after work. Please support this cause. Adding lights is a low cost venture and would better recreation in the community. Add lights to Sinsheimer tennis courts. 137 people responded positively. Tennis is the only sport that has no lights in City parks. Very cost effective. Read the report!!! To whom it may concern: please give us tennis players lights. We would like to play through our winter but cannot because of no lights. 8 Summary of Community Forum Results “POST-IT” COMMENTS/CONCERNS Players can help pay for this with key cards purchased from City. Lights could be shut off automatically at 9:00 or 10:00. City has lights for baseball, softball, soccer, basketball, volleyball, roller hockey, and horseshoes, but NOT for tennis! Add lights to Sinsheimer Park tennis courts! Why? Because there is no publicly lighted tennis courts and the demand is there! Tennis courts – ideally increase number of public courts and build with lights. But if that is not possible please light the six Sinsheimer courts. Lighted public tennis courts are a real benefit to working adults who need to exercise and unwind at the end of the day. Sinsheimer tennis lights – there are no adequate lighted public tennis courts in SLO unlike every other city in the county. For about $125k, we can install a modern lighting system that will extend and enhance tennis play time for everyone. It’s much more cost effective than building new courts. Please lights for our tennis courts. Please put lights up at Sinsheimer for night time tennis enthusiasts. As a 20 year resident of SLO I feel the community is being underserved by the lack of adequately lit tennis courts. For nearly 5 months of the year the tennis community cannot use our public courts after work hours. Local tennis players are forced to travel to nearby towns or abstain from playing during the week. For an active, health conscious community, SLO deserves well lit public courts. Light Sinsheimer tennis courts. Play time after school and work for people who can’t join the country club. Play tennis not video! We need lighted courts. Better to play tennis at night than getting drunk at the bars downtown! BMX Bicycles at the Skate Park I don’t ride BMX but I think allowing BMX bikes into Santa Rosa Park would be a wise decision on the City’s behalf. It will cost the city nothing and save money simultaneously by giving riders a place to practice their sport that that does not affect public and private property. It is also a sport! Sports promote healthy lifestyles, as well as cycling which is unique in combining exercise, utility, transportation and “green” living. I believe SLO is all about those topics! (so let bikes in!) As part owner of Flanders Bicycle, a bicycle shop in San Luis Obispo, I support the inclusion of bicycles in the Santa Rosa Skate Park. There are many kids and adults who ride BMX bikes and have nowhere to legally ride. They get kicked out of schools and 9 Summary of Community Forum Results “POST-IT” COMMENTS/CONCERNS parks. We currently have to drive clear to Greenfield, Monterey, or all the way to places like Orange County, to ride our bikes the way we like to. The Atascadero Skate Park is great, but is very inconvenient for families with children who need to be bed at a reasonable time. Just as we travel to ride our bikes, there are many people who would travel from out of the area, bringing money to local businesses. I have been a resident of Arroyo Grande since I was 7 years old. I am now 21 years old and operate a toy company in Grover Beach. I am grateful and excited to see that my tax dollars have helped build a wonderful Skate Park. I ride BMX just as much as I skateboard. Not allowing bikes won’t keep them out of the park. It will promote discrimination from skaters. BMX bikes can be required to use plastic pegs and bar ends as to not damage the facility. This requires no money to put into effect. There is obviously a thriving BMX community that deserves to use a park they helped pay for. Dear City of San Luis Obispo, I spoke on behalf of the BMX community for allowing BMX bikes into the Santa Rosa Park. I would love to continue to work together the best we can. Thank you for your time, unfortunately we were cut short and did not get to finish. As of 8:30 we have collected 1,167 signatures protesting banning BMX in the park. Many of these kids are in elementary, Jr High, and high school and cannot attend. Our group is not requesting funding, simply we are requesting fair use of an existing facility PERFECTLY designed for BMX. What our goal is tonight is to educate you on what we do and get an idea of what needs to be done to change this policy. BMX & skateboards are a lot like other sports, baseball and softball are a great example. They use the same field just in a different way. BMX & skateboards co-exist throughout the county. In SLO alone there are 7 (or 8) bicycle shops vs. two skate shops. I personally work for Wally’s Bicycle Works on Higuera St. The potential economic benefits are huge. Myself and the group representative traveled through Europe with our bikes for 5 weeks just to ride new parks. Just as we did, BMX riders from Europe and the rest of the world do the same. This brings money to hotels/motels, restaurants, bike shops, etc. It also provides an alternate, safe recreational opportunity for kids and adults. There are risks associated with everything, from walking down the street to riding a bike. We have been contacted by the city at one point to discuss the issue and the person responsible did not follow through. We contacted the party again as was stood up. We would love to gain the same opportunities as other groups. All of us here attended meetings, went to fundraisers, and pay our taxes (Measure Y). Recently we have helped make Atascadero, Paso, and Templeton multi-use friendly. We plan to do the same here in SLO. Alternative solutions would only cost additional money and be completely unnecessary. A facility exists, the rules are just unacceptable. Thanks you! I have grown up riding BMX bikes, and it has really helped shape the person I am today. BMX bike riding is a sport as well as an art form. I believe BMX bikes and skateboards can have a great impact on kids’ lives in a positive way. The San Luis Skate Park can play a key role in keeping kids from riding in the street and downtown area. If there are any issues with BMX bikes being allowed in the Santa Rosa Skate Park, please let me 10 Summary of Community Forum Results “POST-IT” COMMENTS/CONCERNS know and I will do what I can to work with you as well as the BMX community to work something out. I am a 3rd year Cal-Poly student. My family has lived in SLO for 15 years, my family has paid the ½ cent sales tax since it was passed in Measure Y in 2006. Their tax money went towards the construction of the skate park and now I won’t be able to use it. I ride BMX, I do not ride skateboards. I do not know how to ride a skateboard. Allowing BMX in the park will allow an area for youth to hangout and ride their bikes instead of using drugs and alcohol. We aren’t asking for money or donations, we are just asking for a change in the policy. Two BMX locations were destroyed in the last month because they were built in illegal areas. There are no locations in San Luis Obispo to legally ride BMX bikes. Another issue is if a parent has two kids, one which skates, and one which rides BMX, the parent will not be allowed to have both their kids ride in the park because the child who rides BMX will not be allowed entrance. The BMX community has brought me many lifelong friends who I have shared many memories with. Let’s allow more kids to join the community and meet new friends and experience many fun memories. When I was little, my brother rode skateboards and I rode BMX. Luckily our local skate park allowed both in the park so our parents could take us there together and not one of us watch from the fence. BMX in the park will create a great young generation of friends in SLO. Thanks! I strongly agree BMX bikes should be allowed into Santa Rosa Skate Park. I believe it would benefit the young riders in the community, give them something positive to do, keep them out of trouble and away from drugs. I understand the insurance issue but believe an understanding can be met as many other counties have: different hours for bikes; restrictions on pegs, mandatory plastic bar ends; waivers. I have a hard time seeing how an insurance policy can’t be afforded, considering the cost of the park itself. If that’s the case, I am sure the funds can be met privately through donations and funding. Thank you very much. We don’t want funding. We don’t need anything built. We are simply asking that an unjust and biased rule be changed. There are 8 bike shops in SLO. There are 2 skate shops. BMX being allowed in the skate park will bring in more revenue than skaters. BMX uses the SAME facility that skates use everywhere else in the world...why not in SLO? Don’t exclude BMX riders please, they are people/kids too! Thanks you. Laguna Lake Please improve the dog park area at Laguna; e.g, a fenced area for small dogs. I have lived in San Luis Obispo for more than half of my 92 years. I remember when my grandson, now age 42, fished in Laguna Lake. I would like to live to see my great grandson, age 10, fish in Laguna Lake. Restore the eco system at Laguna Lake with a canal like the railroad did, 1884 for steam engines. 11 Summary of Community Forum Results “POST-IT” COMMENTS/CONCERNS We support dredging at Laguna Lake! Pickle Ball Courts in SLO Many areas in the City of SLO with paved surfaces can be used for Pickle Ball set up. Also some tennis courts can be lined with additional area for Pickle Ball. Open Space City Farm! Keep access open during LOVR traffic changes. Thank you, City of SLO, for creating City Farm. Build mountain bike specific trails on existing open space. Early stage planning for mountain bike specific trails on newly acquired open space. SLO’s open space & trail system is a boon to hikers, runners, mountain bikers, and equestrian users. Open Space trails help make SLO the great place it is. Building mountain-bike specific trails in the City open space would increase access to healthy outdoor activities & support our great trail community. FUNCTION: TRANSPORTATION Provide more painted-in bike lanes like the one at Frank’s Hotdogs on California; especially at major intersections. Painted-in bike lanes at multi-lane intersections like LOVR from Madonna to Hwy 101, both north and south bound would make streets safer for bike riders. FUNCTION: GENERAL GOVERNMENT • Pismo Street safety issue: Hillside between Chorro and Morro is eroding and has been blocked off for 5 years. It’s ugly, a loss of downtown parking, and a safety risk. 0 1 • Maintenance of public restrooms downtown / Mission Plaza restrooms 3 12 FUNCTION: PUBLIC SAFETY Safer streets and sidewalks / prioritize repairs. On behalf of myself and my family, I ask that we support safer bikeways. Both another family member and myself have been hit by cars – my family member was almost killed and spent a week in intensive care in 2011. 12 Summary of Community Forum Results “POST-IT” COMMENTS/CONCERNS Bring Police salaries and benefits in line with all Police services in the County of San Luis Obispo. FUNCTION: PUBLIC UTILITIES Subtopic: SLO City can be the front runner in taking action to mitigate climate change. We were the leaders in eliminating smoking in our buildings. We were the leaders in banning the environmental nightmare of plastic bags. We love our clean and safe environments. It is the perfect time to put all climate change issues at the top of our priority list Subtopic: Develop portions of Tank Farm (Chevron) Site with “Clean Energy” components; Wind Turbines, Solar, etc. FUNCTION: OTHER •Topic Area: SLO HOTHOUSE – INCUBATOR FOR SLO STARTUPS : Launch startups which grow in SLO and create Jobs, supporting economic development.123 123 13 MEASURE Y FUNDING DETAIL - REVISED FOR SUPPLEMENT The uses of Measure Y revenues for 2013-15 in funding operating programs and capital improvement plan (CIP) projects are aligned with top Council goals and objectives, and closely match projected revenues. Revised 2-Yr 13-14 Revised 14-15 Revised 13-14 Revised 14-15 Revised Total Preservation of Essential Services Public Safety Police Services Traffic Sergeant 181,330199,743 381,073 Patrol Officer 177,654175,639 353,293 Police Sergeant 200,199197,411 397,610 Daytime Downtown Patrol Officers 310,400351,280 661,680 Police Marked Patrol Sedans 172,800175,600348,400 Public Safety Mobile Data Computers 184,500188,000372,500 Fire Prevention, Training & Emerg. Preparedness Fire Marshal 140,796144,728 285,524 Training Officer or 1 FTE 176,687223,629 400,316 Administrative Assistant - Fire training 82,17382,064 164,237 Extrication Equipment - Fire Engines 60,400 60,400 Fire Engine Replacements (2): Debt Service 128,920247,503376,423 Quickest Route Software 20,600 20,600 Fire Station #2 Remodel 2,70027,80030,500 1,269,2391,374,494569,920638,9033,852,556 Maintenance Services Streets, Sidewalks and Traffic Signal Operations Streets Maintenance Worker 80,73576,808 157,543 Signal & Streetlight Tech 100,101100,247 200,348 Creek & Flood Protection 316,400450,000766,400 Storm Water Code Enforcement Officer 96,67945,254 141,933 Storm Water Collection Operators (2 FTE)184,580178,672 363,252 Sweeper Operator 78,40069,898 148,298 Storm Water Management Plan Implementation169,400162,000 331,400 Parks Maintenance Worker 76,58177,837 154,418 Playground Equipment Replacement 310,000 City Facility Parking Lot Maintenance 350,000 Replace Park Pedestrian Lighting 50,000 Restroom Replacement and Remodeling 290,00060,000 Sinsheimer Stadium Stair Replacement 20,000120,000 Project Management & Inspection Field Engineering Inspector II/III 108,030113,253 221,283 894,506823,969936,4001,030,0003,684,875 Neighborhood Wellness Enhanced Building & Zoning Code Enforcement Building Code Enforcement Officer 91,94096,771 188,711 Permit Technician (.25 FTE)21,50121,497 42,998 Student Neigborhood Assistance Program 53,07953,079 106,158 Neighborhood Code Enforcement Specialists (2 FTE)139,183147,368 286,551 305,703318,715 624,418 Transportation (Mobility and Safety) Traffic Safety Report Implementation 25,00025,00050,000 Traffic Operations Report Implementation 30,00030,000 Traffic Sign Maintenance 40,00040,000 Bicycle Facility Improvements 100,000100,000200,000 Neighborhood Traffic Improvements 20,00020,00040,000 Traffic Engineer 92,520100,351 192,871 92,520100,351175,000185,000552,871 Operating Programs CIP A-19 Attachment 3 MEASURE Y FUNDING DETAIL - REVISED FOR SUPPLEMENT Revised 2-Yr 13-14 Revised 14-15 Revised 13-14 Revised 14-15 Revised Total Open Space Preservation Open Space Acquisition 200,000200,000400,000 Ranger Services Staffing59,30057,028 116,328 Open Space Wildfire Fuel Reduction5,0005,000 10,000 64,30062,028200,000200,000526,328 Infrastructure Maintenance and Improvements Santa Rosa Skatepark 1,226,3001,226,300 Street Reconstruction & Resurfacing 1,400,7001,174,3002,575,000 Downtown Renewal 608,500608,500 Central Irrigation Controller Replacement 163,323163,323 Facility Maintenance 54,00094,000148,000 Jack House Exterior Painting 25,00025,000 Johnson Avenue Underpass Pump 190,000190,000 Library Restroom Remodel 39,00039,000 Marsh Street Bridge Replacement 19,30019,300 Mission Plaza Railing Upgrade 30,00030,00060,000 Olympic Pool Replastering 25,000310,000335,000 Pedestrian and Bicycle Pathway Maintenance 60,00060,000120,000 Sidewalk Repairs 25,00025,00050,000 Tree Maintenance Equipment 100,400100,400 Sinsheimer Parking Lot Paving 80,00080,000 Mission Plaza Master Plan 100,000100,000 I.T. Replacement Fund 500,000 Facility Maintenance Reserve 500,000500,000 4,538,0232,301,8006,839,823 Contingency Reserve 1,700,000 SUB-TOTALS$2,626,269$2,679,557$6,419,343$4,355,703$17,780,872 Prior Year Encumbered/Assigned Amounts Transportation (Mobility and Safety) Traffic Safety Report Implementation 12,61112,611 Traffic Sign Maintenance 44,60044,600 Open Space Preservation Froom Ranch Improvement 10,93410,934 Infrastructure Maintenance and Improvements Street Reconstruction & Resurfacing 114,516114,516 Broad Street Creek Bank Reinforcement 18,31818,318 Olympic Pool Heater Replacement 176,721176,721 Playground Equipment Replacement 373,083373,083 Maintenance Services Streets, Sidewalks and Traffic Signal Repairs 31,61231,612 Broadstreet Bank Reinforcement 35,00035,000 Sinsheimer Stadium Bldg. Assessment 34,55634,556 GRAND TOTALS$2,626,269$2,679,557$7,271,294$4,355,703$18,632,823 Projected Measure Y Revenues 2013-14 6,684,000 2014-15 6,775,000 Prior Year Encumbered/Assigned Value 851,951 Prior Year Revenue Available for Appropriations (See 2012-13 CAFR)4,366,900 Total $18,677,851 Operating Programs CIP A-20 Revenue Enhancement Oversight Commission March 16, 2015 FROM: Wayne Padilla, Director of Finance & IT Michael Codron, Assistant City Manager James David, Principal Analyst SUBJECT: DISCUSSION OF NEW ACCOUNTING AND TRACKING METHODS FOR REVENUE MEASURE ACTIVITIES RECOMMENDATION 1.Provide direction regarding the use of a new sub-fund for tracking local revenue measure receipts and expenditures. 2.Discuss additional tracking methods and dashboards to show spending over time. DISCUSSION Measure G Sub-Fund The discussions that were held leading up to the November vote on the extension of Measure Y often included comments about how the revenue was received and tracked. The public expressed concern about the City’s ability to accurately report on the use of the monies when the Measure Y cash receipts were commingled with all other General Fund revenues. While staff has been able to accurately track and report on the use of Measure Y since its inception, hindsight shows that a different means of tracking the revenues from the start may have helped in avoiding the confusion expressed by the public in those meetings. Staff has discussed this issue with representatives from other finance departments who are tracking local revenue measure proceeds and it appears that the best methodology would utilize a separate fund to track both the cash receipts and disbursements of Measure G in the future. The City, like all public agencies, utilizes fund accounting to manage its financial resources. This means that costs related to similar functions are grouped together and all revenues supporting that function are also reported in the same fund. A fund consists of a general ledger (assets and liabilities), revenues, expenditures and the equity that remains after all bills are paid and debts are recognized. For example, all revenues and expenditures related to the water utility system are reflected in the Water Enterprise Fund. All general government activities such as police, fire, parks, administration and finance are reported in the General Fund. Under the current reporting practices, the General Fund reflects the receipts of Measure Y revenues along with the expenditures of Measure Y. There are no separate cost centers established to allow Measure Y costs to be distinguished from the use of any other General Fund revenue. This means that if Measure Y is used to support a portion of an operating program’s costs, such as the costs for the two downtown officers, the costs for those positions are shown as part of the total patrol costs for the police department. When Measure Y is used to support Item 3 Tools for Tracking Measure G Page 2 City of San Luis Obispo, Title, Subtitle capital outlay projects, the project costs are reported along with all other project costs. Staff uses spreadsheets to track the use of Measure Y during the year. Under the proposed new methodology, the City would create a new fund which would receive all Measure G revenues and would reflect all Measure G spending apart from any other activity. As a result, any unused balance of Measure G would be readily identified from the accounting records. This will make reporting on Measure G activity much easier and hopefully easier for the public to understand and follow the activity. It is important to note that the proposal to separate Measure G’s accounting from the General Fund does not change the way the City proposes to present its overall General Fund financial picture, since Measure G’s future receipts have been estimated and reflected in the 5-Year Financial Forecast as part of the General Fund’s total revenues. While the new fund would be used to report solely on Measure G revenues, expenses and the ending balance, when the annual financial statements are prepared the General Fund and the Measure G fund would be combined as required by Generally Accepted Accounting Principles. This report is not intended to address the format and content of the annual audit of Measure G expenditures that will appear in the City’s Comprehensive Annual Financial Report. The format of that report can be discussed at a later date when a representative from the audit firm can be present to hear the proposed changes, if any that are recommended. Additional Metrics and Dashboards In addition to making Measure G activity readily identifiable from the accounting records, a sub- fund could make producing meaningful metrics and dashboards easier. As part of the proposed work plan for the Fiscal Sustainability and Responsibility Other Important Council Objective, the City will increase use of performance management and reporting, including new public dashboards. These performance measurements will aid in transparency and accountability efforts related to Measure G spending. 1.Transparency Many cities are utilizing new ways to increase community members’ access to information. Some cities opt to post a wide variety of information or data directly on the city’s website. This is known as an “open data portal.” While still a relatively new concept, open data portals and corresponding open data policies for public agencies have grown significantly in popularity over the past several years. This approach allows community members to browse various data sets, create different visualizations for the data and even download the data for their own analysis. Another approach to increasing transparency focuses specifically on financial data. A number of tools are available to reimagine the information currently presented in budget books and spreadsheets and translate them into interactive charts, graphs and other visualizations. These tools allow community members to get a broad view of how money is spent in a given area while also providing the ability to drill down into individual categories for greater detail. Similar to an open data portal, these tools typically allow the public to download the raw budget data for their own analysis as well. The City has already opted to move forward with OpenGov, a budget visualization tool that will augment the transparency of its financial operations. Tools for Tracking Measure G Page 3 City of San Luis Obispo, Title, Subtitle 2. Accountability Similar to transparency efforts, there are number of approaches and tools available to aid in demonstrating accountability to the public. Dashboards are intended to be user friendly tools for condensing and displaying information about performance in an easily understandable format. The City is seeking to develop a dashboard system to display a wide variety of information, which could include a quick and comprehensive overview of the status of Measure G spending. Another accountability tool could be a comprehensive matrix that meaningfully categorizes different Measure G allocations listed in the sub-fund according to various criteria related to community preferences. After the January meeting of the Revenue Enhancement Oversight Commission (REOC), one Commissioner offered the following observations and suggestions: I would think then that when it comes to recommendations, the role of the REOC is, generally (and there may be exceptions) not to recommend for or against specific project proposals, but rather to track more generally how the money is being spent relative to various criteria related to community preferences and making sure that the "balance" isn't strongly skewed from what the community has expressed. To that end, I have been thinking about how to meaningfully categorize different allocations that might be helpful to the staff, council and community. Attached for your consideration is a first cut at a matrix (it could be organized differently and surely prettied up) that would indicate for each proposed expenditure the amount; what is its nexus to Measure G language (e.g. is it one of the "for examples" or a more general essential service, vital service or capital project); how does it relate to city goal-setting or other city goals/policies; how does it relate to public input most recently solicited re: use of Measure G funds; is it capital or operational; if capital is it a new project or maintenance of existing assets,; if its operational, is it maintaining an existing staff position, creating a new staff position, or simply non-staff costs only; if its operational is it for a short term project or for an ongoing commitment; and for any proposal, does it leverage other outside money. I think sorting the proposals with these criteria (and there could certainly be more or different criteria that staff or other commissioners might come up with) could, for each year and cumulatively, tell a fuller story (and we'd want to, of course, still categorize expenditures by functional area, too)...and it may shape the nature of a recommendation that goes beyond whether or not specific staff proposals satisfy Measure G. The Commissioner’s draft matrix is included as Attachment 2 for the REOC’s consideration. CONCLUSION Voter approval of the REOC and additional accountability measures for Measure G is a resounding message that the Council and community want improved tracking and reporting. Establishing a Measure G sub-fund is a solid first step towards providing a clearly delineated source of financial information related to Measure G activity. This information can then serve as the basis for a variety of tracking efforts to help further community understanding. Tools for Tracking Measure G Page 4 City of San Luis Obispo, Title, Subtitle ATTACHMENTS 1. Example of how reports using the Measure G Sub-Fund would differ from today’s reports. 2. Draft matrix for tracking expenditures suggested by REOC Commissioner. The following financial report excerpt of the General Fund demonstrates how much activity is combined into the one fund, making it hard to discern Measure Y activity without the use of spreadsheets Attachment 1 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 1 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 1 0 0 1 0 0 1 C A S H I N G E N E R A L C H E C K I N G 1 1 , 8 9 1 , 8 9 9 . 7 2 1 0 0 1 0 5 3 2 P E T T Y C A S H A D M I N I S T R A T I O N 1 0 0 . 0 0 1 0 0 1 0 5 3 3 P E T T Y C A S H C I T Y A T T O R N E Y 1 0 0 . 0 0 1 0 0 1 0 5 3 4 P E T T Y C A S H C I T Y C L E R K . 0 0 1 0 0 1 0 5 3 5 P E T T Y C A S H C O M M U N I T Y D E V 2 0 0 . 0 0 1 0 0 1 0 5 3 6 P E T T Y C A S H C O R P Y A R D 3 0 0 . 0 0 1 0 0 1 0 5 3 7 P E T T Y C A S H F I N A N C E & I T 2 0 0 . 0 0 1 0 0 1 0 5 3 8 P E T T Y C A S H G O L F C O U R S E 6 0 0 . 0 0 1 0 0 1 0 5 4 2 P E T T Y C A S H H U M A N R E S O U R C E 1 0 0 . 0 0 1 0 0 1 0 5 4 4 P E T T Y C A S H P U B L I C W O R K S 3 0 0 . 0 0 1 0 0 1 0 5 4 5 P E T T Y C A S H P A R K S & R E C 5 0 0 . 0 0 1 0 0 1 0 5 4 7 P E T T Y C A S H F I R E D E P T 2 0 0 . 0 0 1 0 0 1 0 5 4 8 F I R E S T R I K E T E A M P E T T Y 1 5 0 . 0 0 1 0 0 1 0 5 5 1 C O M M U N I T Y D E V E L O P M E N T 2 0 0 . 0 0 1 0 0 1 0 5 5 2 F I N A N C E 4 0 0 . 0 0 1 0 0 1 0 5 5 6 P O L I C E 2 0 0 . 0 0 1 0 0 1 0 5 5 7 P U B L I C W O R K S 1 0 0 . 0 0 1 0 0 1 0 5 5 8 R E C R E A T I O N 1 0 0 . 0 0 1 0 0 1 0 5 5 9 S W I M M I N G P O O L 1 0 0 . 0 0 1 0 0 1 0 5 6 1 R E C R E A T I O N C E N T E R . 0 0 1 0 0 1 0 5 6 2 C O R P O R A T I O N Y A R D 1 0 0 . 0 0 1 0 0 1 0 5 7 1 F I N A N C E C H A N G E M A C H I N E 5 5 0 . 0 0 1 0 0 1 0 5 7 3 P O L I C E - I N V E S T I G A T I O N S 4 0 0 . 0 0 1 0 0 1 0 5 7 5 S K A T E P A R K C H A N G E 3 0 . 0 0 1 0 0 1 0 5 7 6 B A T T I N G C A G E C H A N G E 1 0 0 . 0 0 1 0 0 1 1 0 1 1 9 9 4 R E F U N D I N G . 0 0 1 0 0 1 1 0 2 1 9 9 6 R E V E N U E B O N D S . 0 0 1 0 0 1 1 0 3 1 9 9 0 C O P S . 0 0 1 0 0 1 1 0 4 2 0 1 2 L E A S E R E V / 2 0 0 1 R E F 2 4 , 3 4 0 . 8 3 1 0 0 1 1 0 5 2 0 0 4 R E F U N D I N G R E V B O N D S . 0 0 1 0 0 1 1 0 6 2 0 0 5 R E F U N D I N G R E V B O N D S 2 4 8 , 8 9 7 . 2 8 1 0 0 1 1 0 7 2 0 0 6 L E A S E R E V B O N D S 2 7 , 9 7 2 . 6 2 1 0 0 1 1 0 9 2 0 0 9 L E A S E R E V B O N D S 1 0 , 8 2 6 . 4 9 1 0 0 1 3 0 1 T A X E S R E C E I V A B L E 1 , 4 8 9 , 3 1 7 . 4 2 1 0 0 1 3 0 2 A C C O U N T S R E C E I V A B L E 1 7 7 , 6 9 5 . 8 9 1 0 0 1 3 0 2 1 A L L O W F O R D O U B T F U L A C C T S 4 6 , 3 1 5 . 9 0 1 0 0 1 3 0 3 A C C R U E D I N T E R E S T 3 9 , 6 6 8 . 0 0 1 0 0 1 3 0 4 C O M P U T E R P U R C H A S E P R O G R A M 6 0 , 0 4 9 . 9 6 1 0 0 1 3 0 6 U B R E C E I V A B L E . 0 0 1 0 0 1 3 1 0 U N A P P L I E D C R E D I T S 3 3 , 9 6 1 . 8 7 1 0 0 1 3 5 5 Y E A R E N D A C C R U A L R E C E I V A B 8 6 , 7 6 8 . 3 1 1 0 0 1 4 0 1 S T A T E O F C A L I F O R N I A . 0 0 1 0 0 1 4 0 2 C O U N T Y O F S L O 3 7 7 , 9 5 4 . 3 7 1 0 0 1 4 0 3 O T H E R C I T I E S & A G E N C I E S 2 1 1 , 6 4 2 . 5 5 1 0 0 1 4 0 4 S A L E S T A X E S R E C E I V A B L E . 0 0 1 0 0 1 4 0 5 M E A S U R E Y S A L E S T A X R E C V 3 , 3 6 3 , 8 0 0 . 6 4 1 0 0 1 5 0 0 D U E F R O M O T H E R F U N D S 2 , 5 9 5 , 0 3 5 . 0 4 1 0 0 1 6 0 0 P R E P A I D E X P E N D I T U R E S 3 , 1 9 1 , 0 5 4 . 9 7 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 2 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 1 0 0 1 7 0 2 5 E N E R G Y C O N S E R V F I N A N C I N G . 0 1 1 0 0 1 7 0 2 7 2 0 0 4 R E F U N D I N G R E V B O N D S . 0 0 T O T A L A S S E T S 2 3 , 8 3 5 , 9 1 5 . 9 7 4 6 , 3 1 5 . 9 0 1 0 0 2 1 0 0 V E N D O R A C C O U N T S P A Y A B L E 1 , 5 5 4 , 4 9 7 . 9 6 1 0 0 2 1 0 1 U B A C C O U N T S P A Y A B L E 8 . 6 1 1 0 0 2 1 0 5 S A L E S T A X P A Y A B L E 5 4 4 . 0 3 1 0 0 2 2 0 2 A C C R U E D P A Y R O L L 1 , 2 2 7 , 7 4 2 . 0 8 1 0 0 2 2 1 1 C O M P E N S A T E D A B S E N C E L I A B . 0 0 1 0 0 2 4 9 0 C U S T O M E R D E P O S I T S 2 9 , 8 7 5 . 3 5 1 0 0 2 4 9 5 U N A P P L I E D C R E D I T S 1 , 6 0 0 . 7 0 1 0 0 2 5 0 0 D U E T O O T H E R F U N D S . 0 0 1 0 0 2 5 1 0 D U E T O O T H E R A G E N C I E S 2 , 6 5 9 . 0 2 1 0 0 2 7 0 0 D E F E R R E D R E V E N U E 5 1 6 , 6 9 1 . 4 0 1 0 0 2 7 5 5 Y E A R E N D A C C R U A L L I A B 1 2 8 , 6 7 4 . 8 2 T O T A L L I A B I L I T I E S 1 , 6 0 0 . 7 0 3 , 4 6 0 , 6 9 3 . 2 7 1 0 0 3 0 3 1 1 S U B S E Q U E N T Y E A R E X P E N D . 8 , 4 7 6 , 5 8 9 . 0 0 1 0 0 3 0 3 2 U N D E S I G N A T E D 8 , 6 2 8 , 3 8 9 . 2 1 1 0 0 3 9 0 1 B U D G E T A R Y F U N D B A L A N C E 2 , 8 4 2 , 1 8 3 . 4 7 1 0 0 3 9 0 2 E X P E N D I T U R E B U D G E T C O N T R O 6 9 , 5 5 6 , 1 0 1 . 0 3 1 0 0 3 9 0 3 R E V E N U E B U D G E T C O N T R O L 6 4 , 8 7 9 , 6 4 6 . 0 3 1 0 0 3 9 0 6 E N C U M B R A N C E S 1 , 2 1 1 , 9 2 8 . 0 3 1 0 0 3 9 0 7 R E S E R V E F O R E N C U M B R A N C E S 1 , 2 1 1 , 9 2 8 . 0 3 T O T A L E Q U I T I E S 6 8 , 9 3 3 , 7 5 7 . 5 3 8 7 , 8 7 3 , 0 0 7 . 2 7 1 0 0 4 1 0 0 0 S E C U R E D - C U R R E N T 8 , 9 8 2 , 1 6 7 . 8 4 1 0 0 4 1 0 1 0 S E C U R E D - P R I O R 2 7 , 1 6 8 . 0 8 1 0 0 4 1 0 3 0 U N S E C U R E D - C U R R E N T 2 2 3 , 4 6 2 . 3 0 1 0 0 4 1 0 4 0 U N S E C U R E D - P R I O R 1 7 , 5 2 6 . 7 3 1 0 0 4 1 0 8 0 S B 2 5 5 7 C O U N T Y A D M I N F E E 2 3 5 , 9 7 9 . 4 5 1 0 0 4 1 0 8 7 P R O P T A X I N - L I E U V L F 3 , 6 4 5 , 6 9 2 . 0 0 1 0 0 4 1 1 0 0 L O C A L S A L E S T A X D I S T R I B U T 1 1 , 3 9 9 , 1 4 6 . 5 4 1 0 0 4 1 1 2 0 S A L E S T A X - M E A S U R E Y $ . 0 0 5 6 , 7 7 4 , 3 6 4 . 7 5 1 0 0 4 1 1 3 0 S A L E S T A X - S A F E T Y P R O P 1 7 2 3 9 1 , 5 6 6 . 8 2 1 0 0 4 1 1 3 5 P R O P T A X I N - L I E U S A L E S T X 4 , 0 0 6 , 6 6 0 . 7 6 1 0 0 4 1 1 4 0 T R A N S I E N T O C C U P A N C Y T A X 6 , 0 6 3 , 2 3 2 . 3 4 1 0 0 4 1 1 6 0 C A B L E T V ( C H A R T E R ) 4 0 5 , 7 7 8 . 7 7 1 0 0 4 1 1 8 0 C I T Y W A T E R U T I L I T Y 5 7 7 , 6 5 8 . 7 5 1 0 0 4 1 1 9 0 C I T Y S E W E R U T I L I T Y 5 5 1 , 8 6 3 . 0 0 1 0 0 4 1 2 0 0 P A C I F I C G A S & E L E C T R I C 2 2 9 , 8 2 2 . 4 2 1 0 0 4 1 2 2 0 S L O G A R B A G E C O M P A N Y 7 3 6 , 2 3 5 . 3 0 1 0 0 4 1 2 4 0 S O U T H E R N C A L I F . G A S C O . 1 2 7 , 7 0 9 . 0 4 1 0 0 4 1 2 6 0 U N I O N O I L C O M P A N Y 7 , 5 3 1 . 7 4 1 0 0 4 1 2 8 0 B U S I N E S S T A X C E R T I F I C A T E S 2 , 1 2 4 , 6 1 9 . 3 7 1 0 0 4 1 2 9 0 B U S I N E S S T A X P E N A L T I E S 1 8 , 3 5 1 . 5 9 1 0 0 4 1 3 1 0 D O W N T O W N A S S O C . A S S E S S M N T . 0 0 1 0 0 4 1 3 6 0 R E A L P R O P . T R A N S F E R T A X 2 8 7 , 5 6 0 . 2 0 1 0 0 4 1 4 0 0 A . T . & T . 1 1 1 , 4 7 1 . 9 1 1 0 0 4 1 4 3 0 M I S C . G A S C O M P A N I E S 1 6 , 1 5 9 . 6 4 1 0 0 4 1 4 4 0 C A B L E T V 4 4 7 , 0 3 1 . 1 4 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 3 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 1 0 0 4 1 4 6 0 C A L L A M E R I C A . 0 0 1 0 0 4 1 5 0 0 C I T Y W A T E R U T I L I T Y 7 8 1 , 4 0 3 . 9 4 1 0 0 4 1 5 6 0 G T E S P R I N T 6 , 1 1 3 . 7 7 1 0 0 4 1 6 0 0 M I S C . P H O N E C O M P A N I E S 5 6 2 , 0 2 6 . 2 4 1 0 0 4 1 6 1 0 C I N G U L A R 2 0 4 , 4 5 8 . 0 4 1 0 0 4 1 6 2 0 M C I 3 7 , 9 8 4 . 8 2 1 0 0 4 1 6 3 0 G T E M O B I L N E T 4 3 4 , 6 4 6 . 8 8 1 0 0 4 1 7 0 0 P A C I F I C G A S & E L E C T R I C 1 , 9 7 8 , 4 3 4 . 9 9 1 0 0 4 1 7 2 0 P A C I F I C T E L E P H O N E 2 0 8 , 6 1 5 . 1 2 1 0 0 4 1 7 4 0 S O U T H E R N C A L I F . G A S C O . 4 7 6 , 7 1 3 . 1 3 1 0 0 4 1 7 6 0 M I S C . E L E C T R I C C O M P A N I E S 8 0 , 2 8 2 . 5 8 1 0 0 4 2 5 6 0 T R A F F I C F I N E S 1 1 2 , 5 8 7 . 8 4 1 0 0 4 2 5 8 0 M I S D E M E A N O R & I N F R A C T I O N S 3 5 , 6 0 0 . 3 5 1 0 0 4 2 6 0 0 M I S C . F O R F E I T & P E N A L T I E S 1 , 9 9 6 . 6 9 1 0 0 4 2 7 6 0 I N T E R E S T O N I N V E S T M E N T 2 5 1 , 3 7 9 . 5 2 1 0 0 4 2 7 6 1 M V G A I N / L O S S 7 6 , 3 2 2 . 4 5 1 0 0 4 2 8 0 0 R E N T S & C O N C E S S I O N S 1 9 7 , 5 9 7 . 6 0 1 0 0 4 3 0 0 0 O N - H I G H W A Y . 0 0 1 0 0 4 3 1 2 0 H O M E O W N E R P R O P T A X R E L I E F 7 3 , 9 5 3 . 6 8 1 0 0 4 3 2 2 0 P O L I C E T R N G G R A N T ( P O S T ) 3 6 , 7 8 6 . 7 4 1 0 0 4 3 2 3 5 M U T U A L A I D R E I M B U R S E M E N T S 4 5 6 , 2 8 8 . 4 4 1 0 0 4 3 2 4 5 2 0 0 9 J A G G R A N T 1 0 , 1 5 0 . 0 0 1 0 0 4 3 2 4 6 F I R E P R E V E N T I O N 2 0 1 3 6 9 , 4 7 0 . 0 0 1 0 0 4 3 2 7 0 L A W E N F . S B 3 2 2 9 G R A N T 1 0 0 , 0 0 0 . 0 0 1 0 0 4 3 3 1 6 C A L O E S E N G I N E R E I M B 3 , 5 9 6 . 4 8 1 0 0 4 3 3 3 5 S G C G R A N T ( L U C E ) 3 3 7 , 5 4 1 . 0 5 1 0 0 4 3 3 4 0 A R R A G R A N T S . 0 0 1 0 0 4 3 3 6 0 S T A T E S B 9 0 R E F U N D S 1 2 , 0 8 7 . 0 0 1 0 0 4 3 3 7 0 O T H E R F E D E R A L G R A N T S . 0 0 1 0 0 4 3 4 3 0 O T H E R S T A T E G R A N T S 4 , 0 0 0 . 0 4 1 0 0 4 3 4 3 5 O T S A V O I D T H E 1 4 3 9 , 9 9 4 . 1 7 1 0 0 4 3 4 3 6 L H M P ( F E M A P A S S T H R U ) 3 5 , 3 8 0 . 1 0 1 0 0 4 3 5 5 4 S T A . 0 0 1 0 0 4 3 8 0 0 C I T Y H O U S I N G A U T H O R I T Y 2 2 , 1 5 6 . 0 0 1 0 0 4 4 2 0 0 A C C I D E N T R E P O R T S 3 , 3 9 4 . 7 5 1 0 0 4 4 2 1 0 C O L L I S I O N I N V E S T I G A T I O N 1 0 , 4 9 0 . 0 0 1 0 0 4 4 2 2 0 A L A R M P E R M I T S ( C O N T R A C T ) 1 2 9 , 6 5 5 . 3 9 1 0 0 4 4 2 4 0 D U I C O S T R E C O V E R Y 2 6 , 3 5 2 . 7 3 1 0 0 4 4 2 5 0 W I T N E S S F E E S 1 , 6 5 0 . 0 0 1 0 0 4 4 2 5 5 P O L I C E D E P T P E R M I T S 5 , 0 2 3 . 6 0 1 0 0 4 4 2 6 5 P R O P E R T Y R E L E A S E F E E 1 , 3 6 4 . 0 0 1 0 0 4 4 2 6 7 T O W R E L E A S E F E E 1 4 , 4 8 6 . 0 0 1 0 0 4 4 2 8 0 S E C O N D R E S P O N S E 1 , 3 1 8 . 7 5 1 0 0 4 4 2 9 0 P O L I C E B O O K I N G F E E S . 0 0 1 0 0 4 4 3 1 0 T O B A C C O P E R M I T S 2 1 , 1 3 6 . 0 0 1 0 0 4 4 3 1 2 A D M I N I S T R A T I V E C I T A T I O N S 1 3 7 , 1 2 6 . 2 2 1 0 0 4 4 3 1 3 P R O P O W N E R A D M I N C I T A T I O N 4 7 , 5 6 1 . 5 5 1 0 0 4 4 3 1 5 P A R K I N G C I T A T I O N - P D I S S U E 8 2 , 7 9 9 . 7 0 1 0 0 4 4 3 2 0 O T H E R P O L I C E S E R V I C E S 1 0 6 , 2 4 4 . 1 8 1 0 0 4 4 3 2 2 C R E D I T C A R D F E E S - P O L I C E 1 , 0 0 2 . 6 6 1 0 0 4 4 4 6 0 C A L P O L Y F I R E S E R V I C E S 2 7 0 , 6 8 4 . 0 0 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 4 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 1 0 0 4 4 4 7 0 M E D I C A L E R R E C O V E R Y 1 6 8 , 8 3 2 . 6 8 1 0 0 4 4 4 8 5 R 1 I N S P E C T I O N F E E S 1 9 3 , 7 2 1 . 2 4 1 0 0 4 4 4 9 0 T H I R D F I R E E N G I N E I N S P E C T 1 2 3 . 0 0 1 0 0 4 4 5 0 0 O T H E R F I R E D E P T . R E V E N U E 2 9 , 8 5 5 . 6 8 1 0 0 4 4 5 2 0 P E R M I T F E E S 1 2 8 , 5 4 3 . 9 5 1 0 0 4 4 5 2 5 F I R E A L A R M P E R M I T S 5 , 7 0 5 . 7 2 1 0 0 4 4 5 3 0 C U P A I N S P E C T I O N F E E S 9 7 , 4 1 1 . 0 0 1 0 0 4 4 5 3 1 C U P A A D M I N E N F O R C E M E N T 4 6 , 0 0 0 . 0 0 1 0 0 4 4 6 9 0 H A Z A R D O U S M A T . R E C O V E R Y . 0 0 1 0 0 4 5 4 4 0 Z O N E 9 S T R E A M B E D C L E A R . 3 7 , 0 0 6 . 7 3 1 0 0 4 5 4 8 0 P L A N N I N G & Z O N I N G F E E 5 9 8 , 7 5 1 . 7 5 1 0 0 4 5 4 8 5 D E V E L O P M E N T R E V I E W F E E S 4 1 0 , 9 6 8 . 0 9 1 0 0 4 5 4 8 8 C H E V R O N D E V A G M T R E I M B 1 1 , 4 3 7 . 0 0 1 0 0 4 5 4 8 9 A V I L A R A N C H A G M T R E I M B 2 , 8 2 7 . 0 0 1 0 0 4 5 4 9 0 B U I L D I N G P E R M I T S 1 , 1 3 1 , 0 3 1 . 2 1 1 0 0 4 5 4 9 7 C O D E E N F O R C E M E N T F E E S 4 , 2 4 1 . 5 0 1 0 0 4 5 5 0 0 P L A N C H E C K F E E S 9 0 7 , 9 4 3 . 8 8 1 0 0 4 5 5 0 5 W A T E R W A Y S M G M T P L A N F E E . 0 0 1 0 0 4 5 5 1 0 I N F R A S T R U C T . P L N C K / I N S P . 5 8 0 , 6 3 6 . 0 0 1 0 0 4 5 5 2 0 E N C R O A C H M E N T P E R M I T S 1 6 3 , 3 4 6 . 4 0 1 0 0 4 5 5 3 0 F I R E P L A N C K . & I N S P E C T . 3 0 8 , 7 5 5 . 8 7 1 0 0 4 5 5 4 0 C R E D I T C A R D F E E S - P W 2 7 , 4 1 9 . 2 0 1 0 0 4 5 5 5 0 E N G I N E E R I N G D E V R E V F E E 1 1 4 , 5 6 6 . 8 6 1 0 0 4 5 5 5 1 X F E R D E V R V W T O D E F E R R E V 4 6 8 , 3 3 6 . 0 0 1 0 0 4 5 6 0 0 A D U L T A T H L E T I C F E E S 1 2 4 , 1 5 7 . 6 8 1 0 0 4 5 6 1 0 Y O U T H A T H L E T I C F E E S 3 0 , 0 5 5 . 0 1 1 0 0 4 5 6 1 5 S K A T E P A R K . 0 0 1 0 0 4 5 6 2 0 I N S T R U C T I O N F E E S 9 5 , 7 0 7 . 5 0 1 0 0 4 5 6 3 2 S P E C E V E N T - C I T Y S P O N S O R E D 7 6 , 1 4 2 . 3 1 1 0 0 4 5 6 3 4 S P E C E V E N T S - A P P / P E R M I T 3 4 , 2 7 1 . 5 8 1 0 0 4 5 6 4 0 L I B R A R Y R E N T A L 1 4 , 4 3 6 . 8 2 1 0 0 4 5 6 4 2 I N D O O R R E N T A L & U S E F E E S 5 4 , 9 0 6 . 4 4 1 0 0 4 5 6 4 4 O U T D O O R R E N T A L & U S E F E E S 1 4 7 , 3 6 7 . 5 8 1 0 0 4 5 6 5 0 C H I L D S E R V I C E S / D A Y C A R E 6 1 8 , 5 9 8 . 8 1 1 0 0 4 5 6 6 0 Y O U T H / C O M M U N I T Y S E R V I C E S 1 , 6 3 3 . 5 6 1 0 0 4 5 6 7 0 J R . R A N G E R C A M P 4 , 6 7 0 . 4 6 1 0 0 4 5 7 0 0 D A I L Y U S E F E E S 7 8 , 2 2 2 . 8 3 1 0 0 4 5 7 1 0 S W I M I N S T R U C T I O N F E E S 5 0 , 2 4 6 . 4 0 1 0 0 4 5 7 2 0 P A S S S A L E S 2 3 0 . 2 1 1 0 0 4 5 7 3 0 M O N T H L Y L A P 5 , 1 7 1 . 7 7 1 0 0 4 5 7 4 0 S C R I P S A L E S 1 8 , 4 4 6 . 0 9 1 0 0 4 5 7 4 5 T H E R A P Y P O O L F E E S 8 , 5 6 3 . 4 0 1 0 0 4 5 7 5 0 O T H E R P O O L R E V E N U E 4 0 , 3 4 3 . 7 1 1 0 0 4 5 8 0 0 P A R K & R E C R E A T I O N D E P O S I T . 0 0 1 0 0 4 5 8 1 0 O T H E R P A R K & R E C R E V E N U E 6 2 0 . 7 8 1 0 0 4 5 8 2 0 C R E D . C A R D F E E S ( R E V . R D C T 7 , 5 7 8 . 9 7 1 0 0 4 5 8 9 0 B U S I N E S S L I C E N S E 4 0 7 , 6 1 5 . 1 8 1 0 0 4 5 8 9 2 B U S I N E S S L I C E N S E - S B 1 1 8 6 3 , 8 0 8 . 4 5 1 0 0 4 5 8 9 5 A D M I N C I T - B U S L I C E N S E 6 , 8 7 0 . 0 0 1 0 0 4 5 9 0 2 W I L D F L O W E R B O O K S 7 9 . 0 0 1 0 0 4 5 9 0 3 M A P S 8 7 5 . 7 3 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 5 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 1 0 0 4 5 9 0 7 O T H E R P U B L I C A T I O N S 1 , 6 6 5 . 7 8 1 0 0 4 5 9 0 8 G I S M A T E R I A L S . 0 0 1 0 0 4 5 9 6 0 D A M A G E T O C I T Y P R O P E R T Y 2 4 , 8 5 9 . 1 1 1 0 0 4 5 9 7 0 O T H E R S E R V I C E C H A R G E S 1 0 , 6 5 6 . 6 0 1 0 0 4 5 9 8 0 C R E D I T C A R D F E E S - F I N . 0 0 1 0 0 4 6 0 1 0 S P E C I A L E V E N T S I N S U R A N C E 1 0 , 6 7 6 . 5 3 1 0 0 4 6 0 3 0 D I S A B . I N S . R E I M B ( C E A ) 4 8 , 7 4 0 . 0 7 1 0 0 4 6 0 6 0 S A L E O F S U R P L U S P R O P E R T Y 6 , 0 2 3 . 9 6 1 0 0 4 6 0 7 0 O T H E R M I S C E L L A N E O U S P R O P . . 0 0 1 0 0 4 7 0 1 0 O T H E R C O N T R I B U T I O N S 1 1 , 0 1 9 . 3 6 1 0 0 4 7 0 4 0 O T H E R R E V E N U E 6 5 , 3 5 8 . 4 1 1 0 0 4 7 0 5 0 C R E D I T C O L L E C T I O N S 1 , 4 8 1 . 3 6 1 0 0 4 7 0 9 9 R E V E N U E S U S P E N S E A C C O U N T . 0 0 1 0 0 5 5 1 0 0 D R I V I N G R A N G E F E E S 1 0 , 1 9 7 . 0 0 1 0 0 5 5 1 2 0 G O L F G R E E N F E E S 2 6 3 , 5 8 0 . 4 6 1 0 0 5 5 1 3 0 G O L F L E S S O N F E E S 1 , 7 9 5 . 0 0 1 0 0 5 5 1 4 0 M E R C H A N D I S E S A L E S T A X A B L E 1 6 , 1 8 3 . 0 2 1 0 0 5 5 1 5 0 G O L F R E N T A L F E E S 9 , 9 4 4 . 0 0 1 0 0 5 5 1 5 5 G O L F C A R T R E N T A L S 3 4 , 1 2 2 . 0 0 1 0 0 5 5 1 6 0 G O L F S T O R A G E F E E S . 0 0 1 0 0 5 5 1 8 0 O T H E R N O N - T A X A B L E F E E S 6 . 3 4 1 0 0 5 5 1 9 0 G O L F C R S . S A L E S & U S E T A X 9 1 6 . 2 7 1 0 0 5 8 5 9 0 U N A P P L I E D C R E D I T . 0 0 1 0 0 6 0 5 0 0 R E I M B U R S E M E N T T R N S F E R S I N 3 , 8 9 7 , 4 2 0 . 0 0 1 0 0 6 1 1 0 0 O P E R T R F R I N - O T H E R 1 0 5 , 7 7 0 . 2 7 1 0 0 6 1 2 0 0 O P E R T R S F I N - G A S T A X F D 1 , 4 6 0 , 2 8 9 . 9 0 1 0 0 6 1 3 0 0 O P E R T R S F I N - T D A F U N D 4 9 , 1 6 9 . 0 0 1 0 0 6 1 4 0 0 O P E R T R S F I N - T O U R I S M B I D 2 4 , 3 5 6 . 2 8 1 0 0 6 5 0 0 1 C O S T S O F D E B T I S S U A N C E . 0 0 1 0 0 6 5 0 0 4 O T H E R F I N A N C I N G ( U S E S ) . 0 0 T O T A L R E V E N U E 8 9 1 , 2 8 8 . 1 7 6 7 , 3 4 7 , 6 4 1 . 2 5 1 0 1 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 4 6 6 , 1 3 4 . 5 3 1 0 1 0 0 7 0 1 2 S A L A R I E S - C O N T R A C T . 0 0 1 0 1 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 1 4 , 3 8 4 . 1 5 1 0 1 0 0 7 0 2 0 O V E R T I M E 5 . 9 5 1 0 1 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 1 4 , 5 8 8 . 0 0 1 0 1 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 1 1 , 0 9 5 . 5 6 1 0 1 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 4 4 , 4 9 0 . 8 5 1 0 1 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 5 , 7 5 2 . 0 7 1 0 1 0 0 7 0 4 4 M E D I C A R E 7 , 0 7 6 . 6 8 1 0 1 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E 3 2 4 . 0 0 1 0 1 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 1 0 1 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 , 7 6 9 . 4 7 1 0 1 0 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 2 3 5 . 4 7 1 0 1 0 0 7 2 9 9 S P E C I A L P R O G R A M S . 0 0 1 0 1 0 0 7 4 1 3 C O M P U T E R S U P P L I E S 2 , 4 7 7 . 1 3 1 0 1 0 0 7 4 1 9 O F F I C E F U R N & E Q U I P < 5 0 0 0 3 9 1 . 4 4 1 0 1 0 0 7 4 2 1 O F F I C E S U P P L I E S 2 , 2 2 0 . 1 7 1 0 1 0 0 7 4 2 3 P O S T A G E 5 0 . 8 4 1 0 1 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 1 2 0 . 6 2 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 6 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 1 0 1 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 4 9 9 . 0 0 1 0 1 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 5 , 8 2 8 . 7 4 1 0 1 0 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 2 , 5 2 5 . 0 0 1 0 1 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 4 , 3 2 8 . 9 3 1 0 1 0 0 7 9 9 G E N E R A L C A R R Y O V E R . 0 0 1 0 2 0 0 7 0 1 1 C O U N C I L & C O M M I S S I O N E R S 6 1 , 2 8 0 . 1 2 1 0 2 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 2 , 4 3 8 . 9 8 1 0 2 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 2 1 , 2 3 0 . 4 7 1 0 2 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 7 , 1 9 0 . 0 9 1 0 2 0 0 7 0 4 4 M E D I C A R E 8 4 8 . 8 1 1 0 2 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 1 0 2 0 0 7 2 7 5 O F F I C E E Q U I P M A I N T E N A N C E . 0 0 1 0 2 0 0 7 4 2 5 P R I N T I N G & R E P R O S U P P L I E S 3 9 4 . 2 3 1 0 2 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 5 5 2 . 3 8 1 0 2 0 0 7 5 3 8 L E A G U E C O N V E N T I O N 1 , 4 2 0 . 6 6 1 0 2 0 0 7 5 4 1 C O U N C I L M E E T I N G S . 0 0 1 0 2 0 0 7 5 4 5 C O U N C I L M E M B E R - J A S H B A U G H 2 , 3 9 1 . 6 6 1 0 2 0 0 7 5 4 7 C O U N C I L M E M B E R C H R I S T I A N S O 1 , 8 8 4 . 7 1 1 0 2 0 0 7 5 4 8 C O U N C I L M E M B E R - K S M I T H 1 , 1 6 9 . 6 4 1 0 2 0 0 7 5 4 9 M A Y O R D R O M E R O . 0 0 1 0 2 0 0 7 5 5 1 C O U N C I L M E M B E R - R I V O I R E . 0 0 1 0 2 0 0 7 5 5 3 C O U N C I L M E M B E R - A C A R T E R 1 6 9 . 1 6 1 0 2 0 0 7 5 5 4 C O U N C I L M E M B E R - D C A R P E N T E R 1 , 5 2 8 . 4 5 1 0 2 0 0 7 5 5 5 M A Y O R J M A R X 1 , 8 6 8 . 3 0 1 0 2 0 0 7 6 1 1 O T H E R C O M M S E R V I C E S 2 , 5 7 3 . 0 5 1 1 1 0 0 7 2 0 3 A D V E R T I S I N G . 0 0 1 1 1 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 2 9 0 , 5 7 6 . 0 0 1 1 1 0 0 7 2 3 7 G R A N T S - I N - A I D . 0 0 1 1 1 0 0 7 2 8 3 P R I N T & R E P R O D U C T I O N . 0 0 1 1 2 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 8 2 , 2 6 9 . 5 2 1 1 2 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y . 0 0 1 1 2 0 0 7 0 2 0 O V E R T I M E . 0 0 1 1 2 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 2 0 , 7 2 0 . 6 1 1 1 2 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 8 2 2 . 7 0 1 1 2 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 9 , 3 2 2 . 0 0 1 1 2 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 1 , 4 3 8 . 0 2 1 1 2 0 0 7 0 4 4 M E D I C A R E 1 , 1 7 8 . 1 9 1 1 2 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 1 1 2 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 1 1 2 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 9 4 , 6 3 5 . 6 7 1 1 2 0 0 7 3 3 5 E C O N D E V M A R K E T I N G 4 , 5 3 4 . 0 0 1 1 2 0 0 7 3 4 4 P A R K I N G . 0 0 1 1 2 0 0 7 4 1 3 C O M P U T E R S U P P L I E S . 0 0 1 1 2 0 0 7 4 1 9 O F F I C E F U R N & E Q U I P < 5 0 0 0 . 0 0 1 1 2 0 0 7 4 2 1 O F F I C E S U P P L I E S . 0 0 1 1 2 0 0 7 4 2 3 P O S T A G E . 0 0 1 1 2 0 0 7 4 2 5 P R I N T I N G & R E P R O S U P P L I E S 1 6 1 . 1 7 1 1 2 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T . 0 0 1 1 2 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 3 2 8 . 0 0 1 1 2 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 1 , 9 1 5 . 0 5 1 1 2 0 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 1 , 2 7 5 . 0 0 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 7 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 1 1 2 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 1 , 5 6 7 . 0 8 1 1 2 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P . 0 0 1 1 2 0 0 7 9 9 G E N E R A L C A R R Y O V E R . 0 0 1 1 2 5 0 7 0 1 0 S A L A R I E S - R E G U L A R 1 8 3 , 6 9 1 . 2 0 1 1 2 5 0 7 0 1 2 S A L A R I E S - C O N T R A C T . 0 0 1 1 2 5 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y . 0 0 1 1 2 5 0 7 0 2 0 O V E R T I M E 1 , 1 3 8 . 9 2 1 1 2 5 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 4 6 , 8 7 6 . 0 4 1 1 2 5 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 9 2 7 . 1 7 1 1 2 5 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 1 7 , 4 7 5 . 7 1 1 1 2 5 0 7 0 4 3 R E T I R E E H E A L T H C A R E 2 , 8 7 6 . 0 4 1 1 2 5 0 7 0 4 4 M E D I C A R E 2 , 6 3 2 . 8 2 1 1 2 5 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 1 1 2 5 0 7 0 7 S A L A R Y S A V I N G S . 0 0 1 1 2 5 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 3 , 8 3 2 . 0 0 1 1 2 5 0 7 2 7 5 O F F I C E E Q U I P M A I N T E N A N C E . 0 0 1 1 2 5 0 7 2 8 3 P R I N T & R E P R O D U C T I O N . 0 0 1 1 2 5 0 7 3 0 1 T A X E S & L I C E N S E S 2 4 , 2 3 9 . 8 6 1 1 2 5 0 7 3 3 7 P R O M O T I O N & P U B L I C R E L . 0 0 1 1 2 5 0 7 4 1 3 C O M P U T E R S U P P L I E S . 0 0 1 1 2 5 0 7 4 1 9 O F F I C E F U R N & E Q U I P < 5 0 0 0 . 0 0 1 1 2 5 0 7 4 2 1 O F F I C E S U P P L I E S . 0 0 1 1 2 5 0 7 4 2 3 P O S T A G E 1 9 . 1 0 1 1 2 5 0 7 4 2 5 P R I N T I N G & R E P R O S U P P L I E S 9 0 5 . 2 4 1 1 2 5 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 8 0 0 . 0 0 1 1 2 5 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 1 3 5 . 0 0 1 1 2 5 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 4 , 4 9 5 . 6 6 1 1 2 5 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N . 0 0 1 1 2 5 0 7 5 3 7 T R I P S A N D M E E T I N G S 7 1 4 . 3 0 1 1 2 5 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 2 1 , 8 4 1 . 0 0 1 1 2 5 0 7 9 5 3 M A C H I N E R Y & E Q U I P M E N T . 0 0 1 1 2 5 0 7 9 5 7 C A P I T A L M A I N T P R O J E C T S . 0 0 1 1 2 5 0 7 9 9 G E N E R A L C A R R Y O V E R . 0 0 1 1 3 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 1 1 , 8 0 7 . 7 0 1 1 3 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 2 , 9 9 2 . 4 9 1 1 3 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 1 1 8 . 0 8 1 1 3 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 1 , 9 5 5 . 4 9 1 1 3 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 2 1 5 . 7 0 1 1 3 0 0 7 0 4 4 M E D I C A R E 1 7 0 . 3 8 1 1 3 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E 9 . 2 5 1 1 3 0 0 7 2 0 3 A D V E R T I S I N G . 0 0 1 1 3 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 5 4 , 8 6 6 . 7 3 1 1 3 0 0 7 2 3 7 G R A N T S - I N - A I D 1 1 3 , 8 0 7 . 4 6 1 1 3 0 0 7 3 3 7 P R O M O T I O N & P U B L I C R E L 1 1 7 , 4 3 1 . 4 7 1 1 3 0 0 7 3 3 9 C H A M B E R & V I S & C O N F B U R E . 0 0 1 1 3 0 0 7 4 5 5 C O M M I S S I O N & C O M M M T G S 3 0 . 3 0 1 1 3 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 6 1 2 . 4 1 1 1 3 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 4 9 3 . 9 7 1 5 1 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 3 5 7 , 7 9 8 . 4 0 1 5 1 0 0 7 0 1 2 S A L A R I E S - C O N T R A C T 1 3 , 7 6 0 . 2 8 1 5 1 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 1 7 , 2 6 7 . 8 6 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 8 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 1 5 1 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 9 3 , 5 8 3 . 3 4 1 5 1 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 7 , 0 0 3 . 2 1 1 5 1 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 2 7 , 8 1 8 . 0 2 1 5 1 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 2 , 8 7 6 . 0 4 1 5 1 0 0 7 0 4 4 M E D I C A R E 5 , 8 1 9 . 9 3 1 5 1 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 1 5 1 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 3 , 2 6 3 . 3 9 1 5 1 0 0 7 2 6 1 L E G A L S E R V I C E S 5 4 , 2 2 9 . 0 7 1 5 1 0 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 8 9 . 6 5 1 5 1 0 0 7 4 2 1 O F F I C E S U P P L I E S 2 1 7 . 0 0 1 5 1 0 0 7 4 2 3 P O S T A G E 3 5 4 . 9 0 1 5 1 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 5 , 9 7 7 . 9 2 1 5 1 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 1 , 4 7 5 . 7 3 1 5 1 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 2 , 4 1 1 . 4 8 1 5 1 0 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 1 , 3 6 5 . 0 0 1 5 1 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 5 3 9 . 3 6 1 5 1 0 0 7 9 9 G E N E R A L C A R R Y O V E R . 0 0 2 0 1 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 1 6 2 , 9 0 3 . 1 6 2 0 1 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 6 , 5 5 8 . 3 4 2 0 1 0 0 7 0 1 9 T R A N S I T I O N A L A S S I S T A N C E 3 , 4 9 5 . 6 6 2 0 1 0 0 7 0 2 0 O V E R T I M E 2 , 1 6 7 . 7 5 2 0 1 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 4 0 , 3 4 0 . 9 3 2 0 1 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 7 9 8 . 3 0 2 0 1 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 3 2 , 4 6 0 . 4 8 2 0 1 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 4 , 3 1 4 . 0 6 2 0 1 0 0 7 0 4 4 M E D I C A R E 2 , 3 2 7 . 7 4 2 0 1 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 2 0 1 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 2 0 1 0 0 7 2 0 3 A D V E R T I S I N G 9 , 9 1 2 . 7 2 2 0 1 0 0 7 2 0 5 A D V E R T I S I N G - P E R I O D I C A L S . 0 0 2 0 1 0 0 7 2 0 7 A D V E R T I S I N G - R A D I O . 0 0 2 0 1 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 8 4 , 7 4 5 . 1 5 2 0 1 0 0 7 2 6 9 M I C R O F I L M I N G 2 , 2 7 4 . 8 4 2 0 1 0 0 7 2 7 5 O F F I C E E Q U I P M A I N T E N A N C E . 0 0 2 0 1 0 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 4 , 0 4 2 . 5 0 2 0 1 0 0 7 2 9 9 S P E C I A L P R O G R A M S 5 , 0 9 7 . 8 9 2 0 1 0 0 7 4 1 9 O F F I C E F U R N & E Q U I P < 5 0 0 0 4 , 8 3 5 . 9 0 2 0 1 0 0 7 4 2 1 O F F I C E S U P P L I E S 5 , 0 7 3 . 9 2 2 0 1 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 6 4 1 . 8 0 2 0 1 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 6 , 1 0 9 . 3 0 2 0 1 0 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 1 , 5 6 9 . 7 2 2 0 1 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 5 2 2 . 8 7 2 0 1 0 0 7 5 3 9 A N N U A L A D V B O D I E S M T G . 0 0 2 0 1 0 0 7 5 4 1 C O U N C I L M E E T I N G S 4 , 1 0 8 . 1 8 2 0 1 0 0 7 5 4 3 Q U A R T E R L Y A D V B O D Y M T G . 0 0 2 0 1 0 0 7 5 5 7 B O A R D E X P E N S E S . 0 0 2 0 1 0 0 7 8 4 1 M U N I C I P A L C O D E 6 , 6 0 1 . 1 0 2 0 1 0 0 7 9 9 G E N E R A L C A R R Y O V E R . 0 0 2 5 1 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 2 1 4 , 2 0 1 . 1 9 2 5 1 0 0 7 0 1 2 S A L A R I E S - C O N T R A C T 1 , 2 7 3 . 7 1 2 5 1 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 3 , 6 9 2 . 3 2 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 9 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 2 5 1 0 0 7 0 2 0 O V E R T I M E 1 , 2 6 4 . 7 1 2 5 1 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 5 2 , 8 6 8 . 4 5 2 5 1 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 3 , 3 0 7 . 3 6 2 5 1 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 2 8 , 4 4 5 . 2 9 2 5 1 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 4 , 3 1 4 . 0 6 2 5 1 0 0 7 0 4 4 M E D I C A R E 3 , 1 7 5 . 6 6 2 5 1 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 2 5 1 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 2 5 1 0 0 7 0 8 W O R K E R S ’ C O M P R E I M B U R S E . 0 0 2 5 1 0 0 7 2 0 3 A D V E R T I S I N G . 0 0 2 5 1 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 8 , 4 7 0 . 8 1 2 5 1 0 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 1 6 4 . 1 6 2 5 1 0 0 7 4 2 1 O F F I C E S U P P L I E S 3 , 4 3 3 . 3 0 2 5 1 0 0 7 4 2 3 P O S T A G E 4 2 7 . 4 4 2 5 1 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 3 3 5 . 9 9 2 5 1 0 0 7 4 5 3 A S S O C I A T I O N 4 5 5 . 0 0 2 5 1 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 1 , 0 6 2 . 0 0 2 5 1 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 1 , 2 8 8 . 3 1 2 5 1 0 0 7 9 9 G E N E R A L C A R R Y O V E R . 0 0 2 5 1 2 0 7 0 1 0 S A L A R I E S - R E G U L A R 2 6 9 , 4 0 9 . 9 5 2 5 1 2 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 5 8 , 1 4 5 . 6 5 2 5 1 2 0 7 0 2 0 O V E R T I M E 7 , 2 0 0 . 5 5 2 5 1 2 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 7 8 , 1 7 5 . 6 2 2 5 1 2 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 3 8 8 . 6 8 2 5 1 2 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 4 9 , 3 7 0 . 0 9 2 5 1 2 0 7 0 4 3 R E T I R E E H E A L T H C A R E 6 , 4 7 1 . 0 8 2 5 1 2 0 7 0 4 4 M E D I C A R E 4 , 8 3 4 . 9 4 2 5 1 2 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 2 5 1 2 0 7 0 7 S A L A R Y S A V I N G S . 0 0 2 5 1 2 0 7 2 2 7 C O N T R A C T S E R V I C E S 9 8 , 3 5 7 . 2 1 2 5 1 2 0 7 2 3 3 E Q U I P M E N T M A I N T E N A N C E 3 7 6 . 9 2 2 5 1 2 0 7 4 2 3 P O S T A G E 1 2 5 , 8 4 9 . 3 2 2 5 1 2 0 7 4 2 5 P R I N T I N G & R E P R O S U P P L I E S 1 3 , 2 9 2 . 9 3 2 5 1 2 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 7 0 . 3 8 2 5 1 2 0 7 4 5 3 A S S O C I A T I O N . 0 0 2 5 1 2 0 7 4 5 9 E D U C A T I O N & T R A I N I N G . 0 0 2 5 1 2 0 7 5 3 7 T R I P S A N D M E E T I N G S 6 6 7 . 2 3 2 5 1 2 0 7 9 5 3 M A C H I N E R Y & E Q U I P M E N T . 0 0 2 5 1 4 0 7 0 1 0 S A L A R I E S - R E G U L A R 2 2 1 , 1 1 1 . 4 6 2 5 1 4 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 3 4 , 7 1 4 . 1 2 2 5 1 4 0 7 0 2 0 O V E R T I M E 5 , 3 4 4 . 3 5 2 5 1 4 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 5 8 , 2 8 1 . 8 2 2 5 1 4 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 1 , 1 9 8 . 2 3 2 5 1 4 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 2 9 , 2 2 4 . 4 0 2 5 1 4 0 7 0 4 3 R E T I R E E H E A L T H C A R E 5 , 0 3 3 . 0 7 2 5 1 4 0 7 0 4 4 M E D I C A R E 3 , 8 3 1 . 2 8 2 5 1 4 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E 9 2 3 . 7 7 2 5 1 4 0 7 0 7 S A L A R Y S A V I N G S . 0 0 2 5 1 4 0 7 2 0 3 A D V E R T I S I N G 1 , 0 6 8 . 3 9 2 5 1 4 0 7 2 1 3 A U D I T I N G & A C C O U N T I N G 8 1 , 9 6 5 . 6 0 2 5 1 4 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 1 0 , 3 3 0 . 1 2 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 1 0 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 2 5 1 4 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 1 , 4 0 7 . 5 5 2 5 1 4 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T . 0 0 2 5 1 4 0 7 4 5 3 A S S O C I A T I O N . 0 0 2 5 1 4 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 9 4 3 . 9 8 2 5 2 0 0 7 0 1 0 S A L A R I E S - R E G U L A R . 0 0 2 5 2 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y . 0 0 2 5 2 0 0 7 0 2 9 L E A V E P A Y O U T S . 0 0 2 5 2 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S . 0 0 2 5 2 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 . 0 0 2 5 2 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R . 0 0 2 5 2 0 0 7 0 4 4 M E D I C A R E . 0 0 2 5 2 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 2 5 2 0 0 7 2 2 7 C O N T R A C T S E R V I C E S . 0 0 2 5 3 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 5 0 2 , 1 9 7 . 5 0 2 5 3 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 2 6 , 9 9 5 . 1 9 2 5 3 0 0 7 0 2 0 O V E R T I M E 6 0 , 0 0 0 . 2 7 2 5 3 0 0 7 0 3 2 S T A N D - B Y 1 3 , 2 8 6 . 4 3 2 5 3 0 0 7 0 3 4 C A L L B A C K 9 , 7 2 8 . 4 4 2 5 3 0 0 7 0 3 7 C O U R T T I M E . 0 0 2 5 3 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 2 2 , 4 6 0 . 9 1 2 5 3 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 1 , 5 4 1 . 2 4 2 5 3 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 6 1 , 1 2 9 . 8 3 2 5 3 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 7 , 9 0 9 . 1 0 2 5 3 0 0 7 0 4 4 M E D I C A R E 8 , 7 8 9 . 3 7 2 5 3 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 2 5 3 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 2 5 3 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 3 7 8 , 5 1 4 . 5 2 2 5 3 0 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S 3 9 6 , 9 2 0 . 4 2 2 5 3 0 0 7 4 1 3 C O M P U T E R S U P P L I E S 3 2 3 , 4 7 2 . 0 8 2 5 3 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 4 , 3 3 4 . 4 1 2 5 3 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 2 3 , 8 7 7 . 6 7 2 5 3 0 0 7 4 6 3 C I T Y W I D E T R A I N I N G 1 9 , 2 3 3 . 9 9 2 5 3 0 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 5 8 5 . 0 0 2 5 3 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 1 , 2 2 4 . 7 8 2 5 3 0 0 7 6 0 5 E L E C T R I C U T I L I T Y S E R V I C E 3 , 6 4 5 . 5 0 2 5 3 0 0 7 6 1 7 T E L E P H O N E S E R V I C E S 1 6 4 , 9 1 9 . 7 3 2 5 3 0 0 7 6 1 8 C E L L U L A R S E R V I C E S 1 0 5 , 6 2 1 . 7 8 2 5 3 0 0 7 6 2 3 P A G E R S E R V I C E 8 , 5 4 6 . 3 9 2 5 3 0 0 7 7 0 1 B U I L D I N G & P R O P E R T Y 5 9 , 0 5 1 . 9 3 2 5 3 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 2 4 , 2 0 0 . 1 6 2 5 3 0 0 7 9 5 3 M A C H I N E R Y & E Q U I P M E N T 1 1 3 , 1 8 2 . 4 9 2 5 4 5 0 7 0 1 0 S A L A R I E S - R E G U L A R 2 6 1 , 0 9 0 . 9 2 2 5 4 5 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y . 0 0 2 5 4 5 0 7 0 2 0 O V E R T I M E . 0 0 2 5 4 5 0 7 0 3 0 M U T U A L A I D B A C K F I L L 2 , 4 9 5 . 7 0 2 5 4 5 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 6 5 , 4 4 5 . 1 1 2 5 4 5 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 1 , 4 5 4 . 6 3 2 5 4 5 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 3 3 , 8 1 0 . 1 3 2 5 4 5 0 7 0 4 3 R E T I R E E H E A L T H C A R E 4 , 5 5 8 . 5 2 2 5 4 5 0 7 0 4 4 M E D I C A R E 3 , 9 7 4 . 6 3 2 5 4 5 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 1 1 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 2 5 4 5 0 7 2 2 7 C O N T R A C T S E R V I C E S 3 , 9 5 1 . 0 1 2 5 4 5 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S 4 0 , 8 6 4 . 4 9 2 5 4 5 0 7 4 1 3 C O M P U T E R S U P P L I E S 9 , 1 7 2 . 7 6 2 5 4 5 0 7 4 1 5 D R A F T I N G S U P P L I E S 1 , 6 3 1 . 1 1 2 5 4 5 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T . 0 0 2 5 4 5 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 2 , 8 7 3 . 3 1 2 5 4 5 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 2 , 9 4 1 . 3 7 2 5 4 5 0 7 5 3 7 T R I P S A N D M E E T I N G S 8 1 . 6 6 2 5 4 5 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P . 0 0 2 6 1 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 4 3 5 . 1 2 2 6 1 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 0 7 . 4 1 2 6 1 0 0 7 0 4 4 M E D I C A R E 6 . 3 1 2 6 1 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 2 6 1 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 4 4 , 8 6 8 . 0 3 2 6 1 0 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 1 7 , 6 9 0 . 4 9 2 6 1 0 0 7 3 0 3 V E N T U R E S & C O N T I N G E N C I E S 2 8 , 5 0 2 . 3 8 2 6 1 0 0 7 3 4 4 P A R K I N G 1 8 , 8 4 0 . 0 0 2 6 1 0 0 7 4 2 3 P O S T A G E 3 9 , 4 5 6 . 3 8 2 6 1 0 0 7 4 2 5 P R I N T I N G & R E P R O S U P P L I E S 1 1 , 8 4 2 . 9 1 2 6 1 0 0 7 4 5 3 A S S O C I A T I O N 1 6 , 3 4 0 . 8 0 2 6 1 0 0 7 4 5 5 C O M M I S S I O N & C O M M M T G S 3 2 6 . 7 1 2 6 1 0 0 7 5 3 8 L E A G U E C O N V E N T I O N 1 , 7 8 7 . 5 7 2 6 1 0 0 7 9 5 3 M A C H I N E R Y & E Q U I P M E N T 3 , 9 5 0 . 0 0 2 6 1 0 0 7 9 9 G E N E R A L C A R R Y O V E R . 0 0 3 0 1 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 3 0 3 , 5 5 9 . 4 3 3 0 1 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 2 7 2 . 7 2 3 0 1 0 0 7 0 2 0 O V E R T I M E . 0 0 3 0 1 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 7 4 , 1 2 4 . 3 7 3 0 1 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 3 , 4 4 9 . 8 0 3 0 1 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 3 3 , 4 4 4 . 2 3 3 0 1 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 5 , 3 2 0 . 6 7 3 0 1 0 0 7 0 4 4 M E D I C A R E 4 , 5 9 3 . 7 3 3 0 1 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 3 0 1 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 3 0 1 0 0 7 0 8 W O R K E R S ’ C O M P R E I M B U R S E 1 , 0 1 2 . 7 0 3 0 1 0 0 7 2 0 3 A D V E R T I S I N G 6 , 0 2 4 . 0 0 3 0 1 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 7 8 , 1 6 4 . 8 0 3 0 1 0 0 7 2 5 5 L A B O R A T O R Y S E R V I C E S 3 , 7 8 5 . 5 0 3 0 1 0 0 7 2 6 5 M E D I C A L S E R V I C E S 4 , 1 5 4 . 0 0 3 0 1 0 0 7 2 7 9 P E R S O N N E L S E R V I C E S 8 , 2 9 7 . 5 2 3 0 1 0 0 7 2 8 3 P R I N T & R E P R O D U C T I O N . 0 0 3 0 1 0 0 7 4 1 7 E M P L O Y E E R E C O G N I T I O N 7 , 6 6 8 . 7 2 3 0 1 0 0 7 4 1 9 O F F I C E F U R N & E Q U I P < 5 0 0 0 1 5 5 . 0 0 3 0 1 0 0 7 4 2 1 O F F I C E S U P P L I E S 1 , 6 0 3 . 2 4 3 0 1 0 0 7 4 2 3 P O S T A G E . 0 0 3 0 1 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 8 5 2 . 2 8 3 0 1 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 7 , 4 4 8 . 7 7 3 0 1 0 0 7 4 6 5 T R I P R E D U C T I O N E X P E N S E . 0 0 3 0 1 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 2 , 1 6 9 . 5 9 3 0 1 0 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 1 , 7 5 9 . 0 0 3 0 1 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 3 7 . 5 5 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 1 2 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 3 0 1 0 0 7 5 4 0 T U I T I O N R E I M B U R S E M E N T 1 1 , 9 5 5 . 3 8 3 0 1 0 0 7 5 4 4 P A C E 3 , 1 0 0 . 0 0 3 0 1 0 0 7 9 9 G E N E R A L C A R R Y O V E R . 0 0 3 0 2 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 1 0 1 , 2 0 3 . 5 9 3 0 2 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 2 4 , 7 9 1 . 8 8 3 0 2 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 8 6 0 . 8 4 3 0 2 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 1 3 , 1 0 8 . 5 4 3 0 2 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 1 , 8 6 9 . 4 2 3 0 2 0 0 7 0 4 4 M E D I C A R E 1 , 5 2 0 . 2 8 3 0 2 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 3 0 2 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 4 , 2 0 0 . 0 0 3 0 2 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T . 0 0 3 0 2 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 2 0 0 . 0 0 3 0 2 0 0 7 7 2 5 L I A B I L I T Y P R E M I U M S 1 , 3 0 1 , 1 0 7 . 0 0 3 0 2 0 0 7 7 2 6 W O R K E R S C O M P P R E M I U M S 1 , 4 0 5 , 9 1 6 . 0 0 3 0 2 0 0 7 7 2 7 I N S U R A N C E P R E M I U M S 8 5 , 1 5 4 . 5 0 3 0 2 0 0 7 7 3 1 R E T I R E D - E M P H E A L T H C O S T 3 9 , 1 8 8 . 5 2 3 0 2 0 0 8 0 5 0 D E B T S E R V I C E - P R I N C I P A L . 0 0 3 0 2 0 0 8 1 5 0 I N T E R E S T E X P E N S E . 0 0 3 0 3 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y . 0 0 3 0 3 0 0 7 0 4 4 M E D I C A R E . 0 0 3 0 3 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 3 0 3 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 2 , 0 9 5 . 0 6 3 0 3 0 0 7 2 6 5 M E D I C A L S E R V I C E S 4 , 2 3 8 . 0 0 3 0 3 0 0 7 4 1 9 O F F I C E F U R N & E Q U I P < 5 0 0 0 . 0 0 3 0 3 0 0 7 4 2 1 O F F I C E S U P P L I E S . 0 0 3 0 3 0 0 7 4 3 1 W E L L N E S S R E I M B U R S E M E N T . 0 0 3 0 3 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S . 0 0 3 0 3 0 0 7 9 9 G E N E R A L C A R R Y O V E R . 0 0 4 0 1 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 2 7 5 , 5 1 9 . 0 1 4 0 1 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 7 7 , 0 0 7 . 2 5 4 0 1 0 0 7 0 1 9 T R A N S I T I O N A L A S S I S T A N C E . 0 0 4 0 1 0 0 7 0 2 0 O V E R T I M E 3 , 8 4 6 . 0 3 4 0 1 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 7 4 , 5 0 0 . 6 9 4 0 1 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 2 , 9 9 8 . 1 6 4 0 1 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 3 5 , 8 3 4 . 3 7 4 0 1 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 5 , 0 3 3 . 0 7 4 0 1 0 0 7 0 4 4 M E D I C A R E 5 , 0 4 5 . 6 6 4 0 1 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 4 0 1 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 4 0 1 0 0 7 2 0 3 A D V E R T I S I N G 2 0 , 4 7 6 . 4 4 4 0 1 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 4 0 , 9 4 9 . 6 7 4 0 1 0 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S 3 , 9 0 5 . 8 6 4 0 1 0 0 7 2 6 9 M I C R O F I L M I N G 1 , 0 4 3 . 8 0 4 0 1 0 0 7 2 7 5 O F F I C E E Q U I P M A I N T E N A N C E 3 7 8 . 1 9 4 0 1 0 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 6 , 1 8 3 . 3 6 4 0 1 0 0 7 2 8 7 P R O J E C T F E E S & E X P E N S E S . 0 0 4 0 1 0 0 7 4 1 3 C O M P U T E R S U P P L I E S 4 , 5 9 6 . 1 2 4 0 1 0 0 7 4 1 7 E M P L O Y E E R E C O G N I T I O N 6 4 9 . 1 3 4 0 1 0 0 7 4 2 1 O F F I C E S U P P L I E S 3 , 8 9 7 . 3 7 4 0 1 0 0 7 4 2 3 P O S T A G E 2 , 1 3 1 . 2 4 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 1 3 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 4 0 1 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 1 , 5 2 3 . 4 1 4 0 1 0 0 7 4 3 3 C I T Y S T A T I O N A R Y S U P P L I E S . 0 0 4 0 1 0 0 7 4 5 3 A S S O C I A T I O N 3 6 5 . 0 0 4 0 1 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 7 8 9 . 0 9 4 0 1 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 3 , 5 7 3 . 4 5 4 0 1 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 1 , 6 6 4 . 6 2 4 0 1 0 0 7 7 6 7 C A M E R A S & P H O T O S U P P L I E S . 0 0 4 0 1 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 7 5 1 . 2 5 4 0 1 0 0 7 8 6 3 P U B L I C A T I O N S F O R R E S A L E 9 4 4 . 2 7 4 0 1 0 0 7 8 8 5 S M A L L T O O L S 2 6 . 1 6 4 0 1 0 0 7 9 9 G E N E R A L C A R R Y O V E R . 0 0 4 0 1 1 0 7 0 1 1 C O U N C I L & C O M M I S S I O N E R S 1 2 , 6 0 0 . 0 0 4 0 1 1 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 9 3 1 . 3 9 4 0 1 1 0 7 0 4 4 M E D I C A R E 1 8 2 . 8 6 4 0 1 1 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 4 0 1 1 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 1 2 , 0 2 9 . 6 2 4 0 1 1 0 7 4 2 1 O F F I C E S U P P L I E S . 0 0 4 0 1 1 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T . 0 0 4 0 1 1 0 7 4 5 5 C O M M I S S I O N & C O M M M T G S 1 , 5 2 1 . 0 4 4 0 1 1 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 1 , 3 4 7 . 6 4 4 0 1 1 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 9 7 6 . 0 1 4 0 1 1 0 7 5 3 7 T R I P S A N D M E E T I N G S 8 5 4 . 1 2 4 0 2 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 3 3 7 , 2 0 3 . 5 4 4 0 2 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 5 2 , 3 6 2 . 1 7 4 0 2 0 0 7 0 2 0 O V E R T I M E 7 , 6 5 4 . 2 4 4 0 2 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 8 8 , 6 5 7 . 1 7 4 0 2 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 2 , 1 0 9 . 3 8 4 0 2 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 3 3 , 5 4 8 . 5 7 4 0 2 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 5 , 7 5 2 . 0 7 4 0 2 0 0 7 0 4 4 M E D I C A R E 5 , 7 1 2 . 3 9 4 0 2 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 4 0 2 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 4 0 2 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 8 5 8 . 7 5 4 0 2 0 0 7 2 8 7 P R O J E C T F E E S & E X P E N S E S 1 , 1 3 3 . 8 7 4 0 2 0 0 7 4 5 3 A S S O C I A T I O N 1 , 8 1 4 . 0 0 4 0 2 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 1 , 5 8 4 . 1 3 4 0 2 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 4 , 2 9 8 . 6 4 4 0 2 0 0 7 5 3 7 T R I P S A N D M E E T I N G S . 0 0 4 0 4 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 2 8 6 , 9 8 0 . 7 3 4 0 4 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 1 6 , 3 8 3 . 0 3 4 0 4 0 0 7 0 2 0 O V E R T I M E 4 , 6 1 2 . 2 4 4 0 4 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 7 1 , 3 3 8 . 5 1 4 0 4 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 2 , 1 2 8 . 0 0 4 0 4 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 2 7 , 9 1 0 . 0 3 4 0 4 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 4 , 3 1 4 . 0 6 4 0 4 0 0 7 0 4 4 M E D I C A R E 4 , 7 5 2 . 3 3 4 0 4 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E 1 , 4 9 0 . 0 0 4 0 4 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 4 0 4 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 5 9 2 , 8 3 8 . 3 5 4 0 4 0 0 7 2 8 7 P R O J E C T F E E S & E X P E N S E S 2 9 , 5 6 0 . 6 7 4 0 4 0 0 7 4 1 3 C O M P U T E R S U P P L I E S 5 8 6 . 4 4 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 1 4 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 4 0 4 0 0 7 4 2 1 O F F I C E S U P P L I E S . 0 0 4 0 4 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 6 0 4 . 5 6 4 0 4 0 0 7 4 5 3 A S S O C I A T I O N 1 , 5 6 5 . 0 0 4 0 4 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 3 7 9 . 3 3 4 0 4 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 2 , 4 6 1 . 2 7 4 0 4 0 0 7 9 9 G E N E R A L C A R R Y O V E R . 0 0 4 0 6 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 9 , 9 9 6 . 6 3 4 0 6 0 0 7 0 1 2 S A L A R I E S - C O N T R A C T 1 7 , 6 1 6 . 8 0 4 0 6 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 1 9 , 7 1 7 . 0 6 4 0 6 0 0 7 0 1 9 T R A N S I T I O N A L A S S I S T A N C E 1 , 0 0 0 . 0 0 4 0 6 0 0 7 0 2 0 O V E R T I M E 7 1 . 1 2 4 0 6 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 7 , 4 2 3 . 4 2 4 0 6 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 . 0 0 4 0 6 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 3 , 4 9 0 . 9 8 4 0 6 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 2 , 5 1 6 . 5 3 4 0 6 0 0 7 0 4 4 M E D I C A R E 6 9 2 . 2 8 4 0 6 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 4 0 6 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 7 8 , 9 0 0 . 6 8 4 0 7 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 7 0 8 , 4 4 5 . 6 3 4 0 7 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 2 1 , 9 2 2 . 7 8 4 0 7 0 0 7 0 2 0 O V E R T I M E 1 2 , 8 5 4 . 2 1 4 0 7 0 0 7 0 3 4 C A L L B A C K . 0 0 4 0 7 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 8 3 , 1 5 8 . 3 2 4 0 7 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 1 , 7 9 1 . 3 3 4 0 7 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 1 2 5 , 2 0 2 . 4 0 4 0 7 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 1 5 , 4 5 8 . 7 0 4 0 7 0 0 7 0 4 4 M E D I C A R E 1 0 , 6 8 6 . 3 8 4 0 7 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 4 0 7 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 4 0 7 0 0 7 0 8 W O R K E R S ’ C O M P R E I M B U R S E . 0 0 4 0 7 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 3 , 9 1 4 . 2 0 4 0 7 0 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S 1 , 4 0 2 . 0 0 4 0 7 0 0 7 2 3 1 E N G I N E E R I N G & P L A N C H E C K S 2 7 , 0 4 8 . 3 4 4 0 7 0 0 7 2 6 3 M A I N T & M I N O R R E P A I R . 0 0 4 0 7 0 0 7 2 6 9 M I C R O F I L M I N G . 0 0 4 0 7 0 0 7 2 7 5 O F F I C E E Q U I P M A I N T E N A N C E . 0 0 4 0 7 0 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 2 , 1 4 3 . 7 3 4 0 7 0 0 7 4 1 3 C O M P U T E R S U P P L I E S . 0 0 4 0 7 0 0 7 4 1 9 O F F I C E F U R N & E Q U I P < 5 0 0 0 1 9 , 1 3 8 . 6 1 4 0 7 0 0 7 4 2 1 O F F I C E S U P P L I E S 1 , 7 0 1 . 5 2 4 0 7 0 0 7 4 2 3 P O S T A G E 1 9 1 . 0 8 4 0 7 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 8 , 8 6 2 . 3 0 4 0 7 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 1 2 , 7 6 0 . 2 2 4 0 7 0 0 7 4 6 2 S B 1 1 8 6 C A S P T R N G / O U T R E A C H 7 0 0 . 0 0 4 0 7 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 4 , 0 8 9 . 4 4 4 0 7 0 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 8 0 8 . 7 5 4 0 7 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 2 8 7 . 4 3 4 0 7 0 0 7 7 6 7 C A M E R A S & P H O T O S U P P L I E S . 0 0 4 0 7 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 3 , 6 6 5 . 9 5 4 0 7 0 0 7 8 8 5 S M A L L T O O L S 8 2 1 . 3 6 5 0 1 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 5 6 5 , 7 9 2 . 4 8 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 1 5 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 5 0 1 0 0 7 0 1 2 S A L A R I E S - C O N T R A C T . 0 0 5 0 1 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 3 1 , 8 5 9 . 7 9 5 0 1 0 0 7 0 1 9 T R A N S I T I O N A L A S S I S T A N C E . 0 0 5 0 1 0 0 7 0 2 0 O V E R T I M E 1 , 1 1 3 . 4 4 5 0 1 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 4 1 , 1 6 8 . 2 5 5 0 1 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 6 , 2 3 0 . 2 9 5 0 1 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 7 6 , 1 7 1 . 1 8 5 0 1 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 8 , 6 2 8 . 1 1 5 0 1 0 0 7 0 4 4 M E D I C A R E 6 , 8 1 4 . 0 6 5 0 1 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E 5 . 8 8 5 0 1 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 5 0 1 0 0 7 0 8 W O R K E R S ’ C O M P R E I M B U R S E 1 0 , 1 5 3 . 8 2 5 0 1 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 7 , 6 2 9 . 0 1 5 0 1 0 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S 3 4 9 . 3 0 5 0 1 0 0 7 2 5 9 L A U N D R Y & L I N S E R V C O N T R A . 0 0 5 0 1 0 0 7 2 7 5 O F F I C E E Q U I P M A I N T E N A N C E . 0 0 5 0 1 0 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 2 , 2 5 6 . 0 9 5 0 1 0 0 7 3 4 4 P A R K I N G . 0 0 5 0 1 0 0 7 4 1 3 C O M P U T E R S U P P L I E S 1 , 1 2 4 . 2 0 5 0 1 0 0 7 4 1 7 E M P L O Y E E R E C O G N I T I O N 3 , 1 6 1 . 3 2 5 0 1 0 0 7 4 2 1 O F F I C E S U P P L I E S 7 , 2 5 2 . 9 5 5 0 1 0 0 7 4 2 3 P O S T A G E 4 1 4 . 4 0 5 0 1 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 6 0 . 9 6 5 0 1 0 0 7 4 5 3 A S S O C I A T I O N 3 , 0 5 0 . 3 1 5 0 1 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 1 , 9 1 7 . 7 8 5 0 1 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 2 , 9 3 2 . 5 5 5 0 1 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 4 , 4 9 5 . 9 2 5 0 1 0 0 7 9 9 G E N E R A L C A R R Y O V E R . 0 0 5 0 2 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 5 9 6 , 1 2 3 . 5 9 5 0 2 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 9 2 , 5 3 7 . 8 8 5 0 2 0 0 7 0 2 0 O V E R T I M E 1 3 , 5 3 9 . 8 5 5 0 2 0 0 7 0 3 2 S T A N D - B Y 1 2 , 7 2 6 . 4 3 5 0 2 0 0 7 0 3 4 C A L L B A C K 1 , 1 0 5 . 1 7 5 0 2 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 6 2 , 3 6 1 . 0 7 5 0 2 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 8 4 2 . 3 7 5 0 2 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 1 0 0 , 0 8 2 . 3 9 5 0 2 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 1 5 , 8 1 8 . 2 0 5 0 2 0 0 7 0 4 4 M E D I C A R E 9 , 4 0 6 . 3 5 5 0 2 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E 7 3 . 0 0 5 0 2 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 5 0 2 0 0 7 2 1 9 B L D G & C O N S T R C O N T R A C T S 1 1 , 9 3 1 . 3 6 5 0 2 0 0 7 2 2 5 C O N T R A C T L A B O R . 0 0 5 0 2 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 0 7 , 2 7 3 . 7 9 5 0 2 0 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S 1 5 7 . 9 4 5 0 2 0 0 7 2 3 3 E Q U I P M E N T M A I N T E N A N C E 1 1 , 6 4 6 . 9 9 5 0 2 0 0 7 2 5 7 L A N D S C A P E & P R U N I N G C O N T R 2 7 6 , 5 7 0 . 3 8 5 0 2 0 0 7 2 5 9 L A U N D R Y & L I N S E R V C O N T R A 5 , 6 3 6 . 0 9 5 0 2 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 2 3 3 . 8 7 5 0 2 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 2 , 5 2 3 . 7 1 5 0 2 0 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 5 4 9 . 0 0 5 0 2 0 0 7 6 0 3 C I T Y W A T E R S E R V I C E 6 8 9 , 0 0 5 . 7 6 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 1 6 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 5 0 2 0 0 7 6 0 4 C I T Y S E W E R S E R V I C E 8 , 7 2 2 . 4 5 5 0 2 0 0 7 6 0 5 E L E C T R I C U T I L I T Y S E R V I C E 6 4 , 6 7 9 . 8 8 5 0 2 0 0 7 7 0 3 C O N S T R U C T I O N E Q U I P 1 , 0 1 2 . 9 7 5 0 2 0 0 7 7 0 7 P O R T A B L E S T R U C T U R E S & F A C . 0 0 5 0 2 0 0 7 7 7 1 C E M E N T & C O N C R E T E M I X 8 . 1 6 5 0 2 0 0 7 7 8 1 C O N S T R U C T I O N M A T E R I A L 1 , 7 7 4 . 8 0 5 0 2 0 0 7 7 9 1 E L E C T R I C A L S U P P L I E S 3 , 6 1 2 . 4 9 5 0 2 0 0 7 7 9 7 F E N C I N G 1 , 1 9 7 . 0 0 5 0 2 0 0 7 7 9 9 F E R T I L I Z E R S 3 7 , 9 8 1 . 3 2 5 0 2 0 0 7 8 0 9 F L A G S & D E C O R A T I O N S 1 , 1 4 5 . 0 8 5 0 2 0 0 7 8 2 1 I N S E C T I C I D E S & H E R B I C I D E S 2 , 4 7 8 . 0 8 5 0 2 0 0 7 8 2 7 J A N I T O R I A L S U P P L I E S 1 7 , 0 6 4 . 1 4 5 0 2 0 0 7 8 3 5 L U M B E R A N D H A R D W A R E 6 , 3 2 3 . 2 8 5 0 2 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 1 2 , 0 7 3 . 0 4 5 0 2 0 0 7 8 4 5 P A I N T S U P P L I E S 1 0 , 6 1 7 . 2 9 5 0 2 0 0 7 8 5 9 P L U M B I N G & H E A T I N G S U P P L Y 1 , 3 0 0 . 4 2 5 0 2 0 0 7 8 6 1 P R O T E C T I V E C L O T H I N G 1 , 2 9 0 . 6 0 5 0 2 0 0 7 8 7 5 S A F E T Y S U P P L I E S 1 , 8 0 8 . 0 4 5 0 2 0 0 7 8 7 7 S A N D & G R A V E L 1 4 , 4 6 7 . 3 7 5 0 2 0 0 7 8 8 5 S M A L L T O O L S 4 , 7 6 6 . 1 1 5 0 2 0 0 7 8 9 3 S P R I N K L E R S & I R R I G A T I O N 1 2 , 9 3 5 . 7 5 5 0 2 0 0 7 9 1 1 T R E E S S H R U B S & N U R S S T O C K 2 , 4 4 1 . 7 2 5 0 2 0 0 7 9 5 7 C A P I T A L M A I N T P R O J E C T S 7 , 6 1 2 . 0 0 5 0 2 1 0 7 0 1 0 S A L A R I E S - R E G U L A R 6 0 , 2 4 3 . 1 1 5 0 2 1 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 1 6 , 9 0 2 . 8 9 5 0 2 1 0 7 0 2 0 O V E R T I M E 1 , 2 2 9 . 0 4 5 0 2 1 0 7 0 3 2 S T A N D - B Y 3 , 1 9 3 . 2 1 5 0 2 1 0 7 0 3 4 C A L L B A C K 8 1 3 . 9 9 5 0 2 1 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 5 , 7 8 3 . 4 7 5 0 2 1 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 9 , 1 6 9 . 6 4 5 0 2 1 0 7 0 4 3 R E T I R E E H E A L T H C A R E 1 , 4 3 8 . 0 2 5 0 2 1 0 7 0 4 4 M E D I C A R E 1 , 3 0 6 . 0 4 5 0 2 1 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 5 0 2 1 0 7 2 1 9 B L D G & C O N S T R C O N T R A C T S 1 2 , 5 0 7 . 0 2 5 0 2 1 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 7 , 6 9 5 . 4 7 5 0 2 1 0 7 2 5 9 L A U N D R Y & L I N S E R V C O N T R A 1 , 7 3 9 . 4 0 5 0 2 1 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T . 0 0 5 0 2 1 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 7 2 . 5 2 5 0 2 1 0 7 6 0 3 C I T Y W A T E R S E R V I C E 6 1 , 9 2 6 . 7 8 5 0 2 1 0 7 6 0 4 C I T Y S E W E R S E R V I C E 6 3 , 6 2 5 . 2 7 5 0 2 1 0 7 6 0 5 E L E C T R I C U T I L I T Y S E R V I C E 3 8 , 7 9 5 . 1 7 5 0 2 1 0 7 6 0 9 G A S U T I L I T Y S E R V I C E 6 9 , 3 6 8 . 3 4 5 0 2 1 0 7 6 2 1 T R A S H S E R V I C E 1 , 4 9 9 . 4 6 5 0 2 1 0 7 7 7 5 C H E M I C A L S 5 2 , 6 4 6 . 9 6 5 0 2 1 0 7 7 9 1 E L E C T R I C A L S U P P L I E S 3 , 6 8 8 . 2 9 5 0 2 1 0 7 7 9 5 E Q U I P R E P L A C E M E N T P A R T S 4 , 9 6 2 . 3 5 5 0 2 1 0 7 8 3 1 L A B O R A T O R Y S U P P L I E S 4 8 8 . 4 2 5 0 2 1 0 7 8 3 5 L U M B E R A N D H A R D W A R E 3 , 1 8 9 . 3 3 5 0 2 1 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 1 , 4 2 2 . 4 2 5 0 2 1 0 7 8 4 5 P A I N T S U P P L I E S 1 , 6 9 7 . 8 3 5 0 2 1 0 7 8 5 9 P L U M B I N G & H E A T I N G S U P P L Y 1 , 8 0 0 . 1 7 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 1 7 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 5 0 2 1 0 7 8 6 1 P R O T E C T I V E C L O T H I N G 4 4 9 . 2 0 5 0 2 1 0 7 8 7 5 S A F E T Y S U P P L I E S . 0 0 5 0 2 1 0 7 8 8 5 S M A L L T O O L S 1 , 6 7 2 . 8 4 5 0 2 2 0 7 0 1 0 S A L A R I E S - R E G U L A R 2 3 1 , 6 7 3 . 9 7 5 0 2 2 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 1 , 0 4 0 . 7 2 5 0 2 2 0 7 0 2 0 O V E R T I M E 1 , 9 4 7 . 3 7 5 0 2 2 0 7 0 3 2 S T A N D - B Y . 0 0 5 0 2 2 0 7 0 3 4 C A L L B A C K . 0 0 5 0 2 2 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 5 9 , 3 6 3 . 3 9 5 0 2 2 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 7 5 5 . 3 4 5 0 2 2 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 5 2 , 7 9 5 . 8 9 5 0 2 2 0 7 0 4 3 R E T I R E E H E A L T H C A R E 5 , 7 5 2 . 0 7 5 0 2 2 0 7 0 4 4 M E D I C A R E 3 , 4 7 4 . 8 3 5 0 2 2 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 5 0 2 2 0 7 0 7 S A L A R Y S A V I N G S . 0 0 5 0 2 2 0 7 2 2 7 C O N T R A C T S E R V I C E S 6 1 , 7 2 7 . 0 0 5 0 2 2 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S 4 9 . 6 0 5 0 2 2 0 7 2 3 3 E Q U I P M E N T M A I N T E N A N C E 6 6 5 . 2 4 5 0 2 2 0 7 2 5 9 L A U N D R Y & L I N S E R V C O N T R A 8 5 5 . 7 3 5 0 2 2 0 7 2 9 9 S P E C I A L P R O G R A M S 1 , 3 6 0 . 2 1 5 0 2 2 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 1 1 2 . 8 8 5 0 2 2 0 7 4 5 3 A S S O C I A T I O N 2 5 0 . 0 0 5 0 2 2 0 7 4 5 5 C O M M I S S I O N & C O M M M T G S 1 5 8 . 8 6 5 0 2 2 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 2 , 8 8 0 . 1 9 5 0 2 2 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 1 , 0 5 6 . 0 0 5 0 2 2 0 7 5 3 7 T R I P S A N D M E E T I N G S 6 3 2 . 0 9 5 0 2 2 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 3 , 4 7 3 . 2 1 5 0 2 2 0 7 8 6 1 P R O T E C T I V E C L O T H I N G 2 , 5 3 4 . 1 0 5 0 2 2 0 7 8 8 5 S M A L L T O O L S 2 , 8 7 5 . 0 2 5 0 2 2 0 7 8 9 1 S P E C I A L E V E N T S S U P P L I E S 1 , 9 1 8 . 9 5 5 0 2 2 0 7 9 1 1 T R E E S S H R U B S & N U R S S T O C K 5 , 8 3 5 . 9 5 5 0 2 3 0 7 0 1 0 S A L A R I E S - R E G U L A R 3 0 5 , 1 9 8 . 1 0 5 0 2 3 0 7 0 2 0 O V E R T I M E 2 , 8 1 0 . 1 8 5 0 2 3 0 7 0 3 2 S T A N D - B Y 6 , 8 6 5 . 0 0 5 0 2 3 0 7 0 3 4 C A L L B A C K 1 , 4 8 7 . 2 0 5 0 2 3 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 7 8 , 7 6 3 . 1 9 5 0 2 3 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 7 6 4 . 1 5 5 0 2 3 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 6 8 , 0 2 4 . 8 2 5 0 2 3 0 7 0 4 3 R E T I R E E H E A L T H C A R E 7 , 1 9 0 . 0 9 5 0 2 3 0 7 0 4 4 M E D I C A R E 4 , 4 7 1 . 3 8 5 0 2 3 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 5 0 2 3 0 7 0 7 S A L A R Y S A V I N G S . 0 0 5 0 2 3 0 7 0 8 W O R K E R S ’ C O M P R E I M B U R S E . 0 0 5 0 2 3 0 7 2 1 9 B L D G & C O N S T R C O N T R A C T S 3 0 , 9 7 3 . 8 8 5 0 2 3 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 9 1 , 3 1 0 . 3 5 5 0 2 3 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S . 0 0 5 0 2 3 0 7 2 5 9 L A U N D R Y & L I N S E R V C O N T R A 8 , 6 7 4 . 8 0 5 0 2 3 0 7 2 6 3 M A I N T & M I N O R R E P A I R . 0 0 5 0 2 3 0 7 5 3 7 T R I P S A N D M E E T I N G S 2 , 0 1 4 . 6 3 5 0 2 3 0 7 6 0 3 C I T Y W A T E R S E R V I C E 3 7 , 8 8 8 . 5 0 5 0 2 3 0 7 6 0 4 C I T Y S E W E R S E R V I C E 3 9 , 1 1 2 . 0 5 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 1 8 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 5 0 2 3 0 7 6 0 5 E L E C T R I C U T I L I T Y S E R V I C E 1 9 2 , 4 1 2 . 4 5 5 0 2 3 0 7 6 0 9 G A S U T I L I T Y S E R V I C E 1 4 , 2 1 2 . 0 8 5 0 2 3 0 7 6 2 1 T R A S H S E R V I C E 2 0 , 8 4 8 . 7 7 5 0 2 3 0 7 7 0 5 O F F I C E E Q U I P M E N T 4 , 5 8 5 . 8 6 5 0 2 3 0 7 7 9 1 E L E C T R I C A L S U P P L I E S 1 0 , 0 7 7 . 3 9 5 0 2 3 0 7 7 9 5 E Q U I P R E P L A C E M E N T P A R T S 8 , 2 3 0 . 7 8 5 0 2 3 0 7 8 2 7 J A N I T O R I A L S U P P L I E S 1 , 2 7 3 . 0 8 5 0 2 3 0 7 8 3 5 L U M B E R A N D H A R D W A R E 6 , 5 0 9 . 1 2 5 0 2 3 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 3 , 6 1 6 . 0 8 5 0 2 3 0 7 8 4 5 P A I N T S U P P L I E S 2 , 5 9 4 . 6 9 5 0 2 3 0 7 8 5 9 P L U M B I N G & H E A T I N G S U P P L Y 9 , 5 5 3 . 5 2 5 0 2 3 0 7 8 6 1 P R O T E C T I V E C L O T H I N G 1 , 4 6 9 . 6 1 5 0 2 3 0 7 8 7 5 S A F E T Y S U P P L I E S 2 , 0 0 2 . 0 2 5 0 2 3 0 7 8 8 5 S M A L L T O O L S 2 , 5 5 8 . 4 8 5 0 2 3 0 7 9 2 5 L O C K S M I T H S U P P L I E S 3 , 1 0 0 . 0 4 5 0 3 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 4 8 9 , 4 6 2 . 8 1 5 0 3 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 4 6 , 4 9 3 . 0 6 5 0 3 0 0 7 0 2 0 O V E R T I M E 7 , 3 4 4 . 5 4 5 0 3 0 0 7 0 3 2 S T A N D - B Y 1 0 , 5 0 1 . 4 3 5 0 3 0 0 7 0 3 4 C A L L B A C K 5 , 0 0 7 . 6 4 5 0 3 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 2 9 , 4 3 5 . 0 4 5 0 3 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 3 , 1 0 9 . 8 9 5 0 3 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 9 7 , 7 8 8 . 2 9 5 0 3 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 1 0 , 0 6 6 . 1 3 5 0 3 0 0 7 0 4 4 M E D I C A R E 8 , 0 5 1 . 2 6 5 0 3 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 5 0 3 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 5 0 3 0 0 7 2 1 9 B L D G & C O N S T R C O N T R A C T S 3 , 7 6 9 . 0 0 5 0 3 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 2 3 , 5 1 6 . 4 0 5 0 3 0 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S 1 , 2 4 2 . 0 0 5 0 3 0 0 7 2 5 7 L A N D S C A P E & P R U N I N G C O N T R 2 , 9 7 5 . 0 0 5 0 3 0 0 7 2 5 9 L A U N D R Y & L I N S E R V C O N T R A 8 , 2 2 7 . 2 5 5 0 3 0 0 7 2 9 3 S I D E W A L K R E P A I R C O N T R A C T S 4 , 9 6 9 . 0 0 5 0 3 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 4 9 5 . 0 0 5 0 3 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S . 0 0 5 0 3 0 0 7 5 3 7 T R I P S A N D M E E T I N G S . 0 0 5 0 3 0 0 7 6 2 1 T R A S H S E R V I C E 1 7 , 7 6 1 . 7 2 5 0 3 0 0 7 7 0 3 C O N S T R U C T I O N E Q U I P 3 , 8 8 2 . 7 7 5 0 3 0 0 7 7 6 1 A S P H A L T M I X 2 1 5 , 8 0 1 . 9 8 5 0 3 0 0 7 7 6 3 B A R R I C A D E S & L I G H T S 1 , 7 5 5 . 0 2 5 0 3 0 0 7 7 7 1 C E M E N T & C O N C R E T E M I X 4 0 , 9 9 9 . 4 6 5 0 3 0 0 7 8 2 1 I N S E C T I C I D E S & H E R B I C I D E S . 0 0 5 0 3 0 0 7 8 3 5 L U M B E R A N D H A R D W A R E 2 , 6 4 9 . 0 8 5 0 3 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 1 2 , 2 0 2 . 1 5 5 0 3 0 0 7 8 4 5 P A I N T S U P P L I E S 5 , 0 7 4 . 3 3 5 0 3 0 0 7 8 6 1 P R O T E C T I V E C L O T H I N G 5 , 7 2 9 . 8 1 5 0 3 0 0 7 8 7 3 R O A D O I L 2 0 , 3 4 2 . 1 1 5 0 3 0 0 7 8 7 5 S A F E T Y S U P P L I E S 3 7 6 . 4 8 5 0 3 0 0 7 8 8 3 S I G N S 9 , 2 6 6 . 6 1 5 0 3 0 0 7 8 8 5 S M A L L T O O L S 7 , 0 7 7 . 0 6 5 0 3 0 0 7 8 9 7 S T E E L 1 0 0 . 0 2 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 1 9 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 5 0 3 0 0 7 9 5 7 C A P I T A L M A I N T P R O J E C T S . 0 0 5 0 3 2 0 7 0 1 0 S A L A R I E S - R E G U L A R 3 6 1 , 6 5 1 . 2 1 5 0 3 2 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 1 1 , 8 2 6 . 0 8 5 0 3 2 0 7 0 2 0 O V E R T I M E 6 , 3 2 0 . 1 4 5 0 3 2 0 7 0 3 2 S T A N D - B Y 5 , 0 8 8 . 5 7 5 0 3 2 0 7 0 3 4 C A L L B A C K 2 , 9 1 4 . 4 5 5 0 3 2 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 9 2 , 8 3 7 . 4 6 5 0 3 2 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 5 7 5 . 2 8 5 0 3 2 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 6 3 , 0 1 9 . 9 4 5 0 3 2 0 7 0 4 3 R E T I R E E H E A L T H C A R E 8 , 9 5 8 . 8 6 5 0 3 2 0 7 0 4 4 M E D I C A R E 5 , 7 5 1 . 6 1 5 0 3 2 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E 1 . 4 1 5 0 3 2 0 7 0 7 S A L A R Y S A V I N G S . 0 0 5 0 3 2 0 7 2 2 7 C O N T R A C T S E R V I C E S 9 0 , 2 0 0 . 8 4 5 0 3 2 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S 6 5 9 . 8 0 5 0 3 2 0 7 2 3 3 E Q U I P M E N T M A I N T E N A N C E 7 0 . 5 0 5 0 3 2 0 7 2 5 8 S T R E E T S W E E P I N G C O N T R A C T . 0 0 5 0 3 2 0 7 2 5 9 L A U N D R Y & L I N S E R V C O N T R A 3 6 6 . 0 3 5 0 3 2 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 1 , 3 4 9 . 2 7 5 0 3 2 0 7 4 1 3 C O M P U T E R S U P P L I E S 3 6 3 . 2 4 5 0 3 2 0 7 4 2 3 P O S T A G E . 0 0 5 0 3 2 0 7 4 5 3 A S S O C I A T I O N 5 5 0 . 0 0 5 0 3 2 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 2 , 1 5 3 . 2 8 5 0 3 2 0 7 6 0 5 E L E C T R I C U T I L I T Y S E R V I C E 3 5 4 . 6 9 5 0 3 2 0 7 6 2 1 T R A S H S E R V I C E 1 5 , 1 3 3 . 5 0 5 0 3 2 0 7 7 9 5 E Q U I P R E P L A C E M E N T P A R T S . 0 0 5 0 3 2 0 7 8 3 1 L A B O R A T O R Y S U P P L I E S 5 , 4 0 5 . 3 8 5 0 3 2 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 5 , 2 6 3 . 9 0 5 0 3 2 0 7 8 6 1 P R O T E C T I V E C L O T H I N G 4 6 6 . 2 8 5 0 3 2 0 7 8 7 5 S A F E T Y S U P P L I E S . 0 0 5 0 3 2 0 7 8 7 9 S E W E R C L E A N I N G E Q U I P 6 , 2 9 3 . 4 1 5 0 3 2 0 7 8 8 5 S M A L L T O O L S 2 5 7 . 1 5 5 0 3 3 0 7 0 1 0 S A L A R I E S - R E G U L A R 1 0 4 , 7 6 6 . 2 8 5 0 3 3 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y . 0 0 5 0 3 3 0 7 0 2 0 O V E R T I M E 5 7 9 . 7 3 5 0 3 3 0 7 0 3 2 S T A N D - B Y . 0 0 5 0 3 3 0 7 0 3 4 C A L L B A C K 1 , 1 8 5 . 9 8 5 0 3 3 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 2 6 , 3 4 3 . 8 5 5 0 3 3 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 1 5 , 7 9 2 . 1 4 5 0 3 3 0 7 0 4 3 R E T I R E E H E A L T H C A R E 2 , 8 7 6 . 0 4 5 0 3 3 0 7 0 4 4 M E D I C A R E 1 , 6 4 9 . 1 0 5 0 3 3 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 5 0 3 3 0 7 0 7 S A L A R Y S A V I N G S . 0 0 5 0 3 3 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 0 , 5 9 5 . 6 4 5 0 3 3 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S 1 , 4 5 8 . 0 0 5 0 3 3 0 7 2 3 3 E Q U I P M E N T M A I N T E N A N C E 1 2 , 2 7 2 . 2 0 5 0 3 3 0 7 2 5 9 L A U N D R Y & L I N S E R V C O N T R A 1 , 2 4 0 . 3 9 5 0 3 3 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 5 6 4 . 3 4 5 0 3 3 0 7 6 0 5 E L E C T R I C U T I L I T Y S E R V I C E 1 2 1 , 4 3 3 . 1 7 5 0 3 3 0 7 7 7 1 C E M E N T & C O N C R E T E M I X . 0 0 5 0 3 3 0 7 7 9 1 E L E C T R I C A L S U P P L I E S 3 , 4 8 2 . 0 6 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 2 0 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 5 0 3 3 0 7 7 9 5 E Q U I P R E P L A C E M E N T P A R T S 3 0 , 9 7 8 . 9 0 5 0 3 3 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 2 , 3 4 0 . 6 0 5 0 3 3 0 7 8 6 1 P R O T E C T I V E C L O T H I N G 6 3 1 . 7 6 5 0 3 3 0 7 8 7 5 S A F E T Y S U P P L I E S 8 3 . 4 3 5 0 3 3 0 7 8 8 5 S M A L L T O O L S 8 0 6 . 2 3 5 0 3 4 0 7 0 1 0 S A L A R I E S - R E G U L A R 2 5 7 , 3 1 2 . 5 9 5 0 3 4 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 2 9 , 7 5 9 . 6 0 5 0 3 4 0 7 0 2 0 O V E R T I M E 3 7 , 8 4 1 . 8 6 5 0 3 4 0 7 0 3 4 C A L L B A C K 2 1 5 . 8 5 5 0 3 4 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 6 5 , 3 3 6 . 6 6 5 0 3 4 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 6 8 2 . 5 1 5 0 3 4 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 4 0 , 3 5 5 . 3 1 5 0 3 4 0 7 0 4 3 R E T I R E E H E A L T H C A R E 7 , 1 9 0 . 0 9 5 0 3 4 0 7 0 4 4 M E D I C A R E 4 , 6 6 6 . 7 8 5 0 3 4 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 5 0 3 4 0 7 0 7 S A L A R Y S A V I N G S . 0 0 5 0 3 4 0 7 2 2 7 C O N T R A C T S E R V I C E S 7 0 , 9 2 5 . 1 3 5 0 3 4 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S 8 , 4 9 6 . 2 4 5 0 3 4 0 7 2 3 3 E Q U I P M E N T M A I N T E N A N C E . 0 0 5 0 3 4 0 7 2 4 3 H A Z A R D O U S W A S T E R D I S P O S A L 5 , 3 2 2 . 9 6 5 0 3 4 0 7 2 5 9 L A U N D R Y & L I N S E R V C O N T R A 3 , 8 3 5 . 5 1 5 0 3 4 0 7 2 7 7 O V E R H A U L & M A J O R R E P A I R S 3 5 , 9 5 6 . 3 4 5 0 3 4 0 7 2 9 5 S P E C I A L E Q U I P I N S T A L L 5 4 . 0 0 5 0 3 4 0 7 3 0 5 R E G U L A T O R Y F E E S / P E R M I T S 6 , 9 0 3 . 9 0 5 0 3 4 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 1 , 9 5 4 . 9 9 5 0 3 4 0 7 7 9 0 D I E S E L F U E L 1 0 3 , 2 5 7 . 2 2 5 0 3 4 0 7 7 9 5 E Q U I P R E P L A C E M E N T P A R T S 1 8 0 , 1 8 7 . 8 6 5 0 3 4 0 7 8 1 1 G A S O L I N E 2 7 6 , 0 7 2 . 6 1 5 0 3 4 0 7 8 3 3 L U B R I C A N T S 8 , 6 5 7 . 2 6 5 0 3 4 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 2 3 , 7 4 5 . 1 5 5 0 3 4 0 7 8 6 1 P R O T E C T I V E C L O T H I N G 2 , 9 3 2 . 3 6 5 0 3 4 0 7 8 8 5 S M A L L T O O L S 7 , 1 2 0 . 3 4 5 0 3 4 0 7 9 0 7 T I R E S , B A T T E R I E S & A C C E S S 6 2 , 6 3 7 . 6 6 5 0 3 4 0 7 9 2 1 W E L D I N G S U P P L I E S 2 , 9 3 4 . 8 3 5 0 3 4 0 7 9 5 7 C A P I T A L M A I N T P R O J E C T S . 0 0 5 0 3 4 0 7 9 5 8 V E H I C L E L E A S E S 3 4 , 5 5 2 . 4 9 5 0 4 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 2 5 2 , 8 8 4 . 5 9 5 0 4 0 0 7 0 1 2 S A L A R I E S - C O N T R A C T . 0 0 5 0 4 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 8 5 , 0 2 6 . 0 8 5 0 4 0 0 7 0 2 0 O V E R T I M E 8 2 3 . 9 3 5 0 4 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 7 7 , 6 2 6 . 9 8 5 0 4 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 2 , 0 5 0 . 5 7 5 0 4 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 3 4 , 3 1 8 . 1 7 5 0 4 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 4 , 3 1 4 . 0 6 5 0 4 0 0 7 0 4 4 M E D I C A R E 4 , 7 5 6 . 1 2 5 0 4 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 5 0 4 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 5 0 4 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 3 2 6 . 0 1 5 0 4 0 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S 3 3 8 . 0 0 5 0 4 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 8 0 . 0 0 5 0 4 0 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 2 8 4 . 7 5 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 2 1 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 5 0 4 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 2 8 . 8 5 5 0 4 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 8 1 1 . 9 6 5 0 4 1 0 7 0 1 0 S A L A R I E S - R E G U L A R 9 7 8 , 6 9 8 . 1 6 5 0 4 1 0 7 0 1 2 S A L A R I E S - C O N T R A C T 2 1 , 6 2 3 . 9 0 5 0 4 1 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 1 2 1 , 3 5 3 . 5 3 5 0 4 1 0 7 0 2 0 O V E R T I M E 4 , 1 3 7 . 7 6 5 0 4 1 0 7 0 3 4 C A L L B A C K 1 , 1 6 0 . 6 8 5 0 4 1 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 2 7 3 , 3 1 3 . 8 0 5 0 4 1 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 2 , 6 9 0 . 7 9 5 0 4 1 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 1 3 2 , 5 7 8 . 5 3 5 0 4 1 0 7 0 4 3 R E T I R E E H E A L T H C A R E 1 8 , 6 9 4 . 2 4 5 0 4 1 0 7 0 4 4 M E D I C A R E 1 4 , 9 8 9 . 4 6 5 0 4 1 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E 9 , 4 5 0 . 0 0 5 0 4 1 0 7 0 7 S A L A R Y S A V I N G S . 0 0 5 0 4 1 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 1 , 6 6 2 . 2 0 5 0 4 1 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S 5 9 4 . 3 5 5 0 4 1 0 7 2 9 9 S P E C I A L P R O G R A M S . 0 0 5 0 4 1 0 7 4 1 3 C O M P U T E R S U P P L I E S 1 3 , 8 9 8 . 1 5 5 0 4 1 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 1 6 2 . 3 6 5 0 4 1 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 1 2 , 6 1 1 . 2 7 5 0 4 1 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 7 3 3 . 0 0 5 0 4 1 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 1 5 , 9 0 9 . 1 2 5 0 4 5 0 7 0 1 0 S A L A R I E S - R E G U L A R . 0 0 5 0 4 5 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y . 0 0 5 0 4 5 0 7 0 2 0 O V E R T I M E . 0 0 5 0 4 5 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S . 0 0 5 0 4 5 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 . 0 0 5 0 4 5 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R . 0 0 5 0 4 5 0 7 0 4 3 R E T I R E E H E A L T H C A R E . 0 0 5 0 4 5 0 7 0 4 4 M E D I C A R E . 0 0 5 0 4 5 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 5 0 4 5 0 7 2 2 7 C O N T R A C T S E R V I C E S . 0 0 5 0 4 5 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S . 0 0 5 0 4 5 0 7 4 1 3 C O M P U T E R S U P P L I E S . 0 0 5 0 4 5 0 7 4 1 5 D R A F T I N G S U P P L I E S . 0 0 5 0 4 5 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T . 0 0 5 0 4 5 0 7 4 5 9 E D U C A T I O N & T R A I N I N G . 0 0 5 0 4 5 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S . 0 0 5 0 4 5 0 7 5 3 7 T R I P S A N D M E E T I N G S . 0 0 5 0 4 5 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P . 0 0 5 0 5 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 2 2 9 , 5 1 9 . 2 8 5 0 5 0 0 7 0 1 2 S A L A R I E S - C O N T R A C T 9 9 , 3 8 9 . 2 3 5 0 5 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 1 6 , 5 3 4 . 6 7 5 0 5 0 0 7 0 2 0 O V E R T I M E 2 , 7 7 8 . 5 9 5 0 5 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 8 4 , 0 8 7 . 9 4 5 0 5 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 1 , 5 2 8 . 1 8 5 0 5 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 4 7 , 8 9 6 . 0 8 5 0 5 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 7 , 1 9 0 . 0 9 5 0 5 0 0 7 0 4 4 M E D I C A R E 4 , 9 4 4 . 6 5 5 0 5 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 5 0 5 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 2 2 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 5 0 5 0 0 7 2 0 3 A D V E R T I S I N G 1 2 , 1 7 2 . 0 5 5 0 5 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 2 7 , 1 9 5 . 2 5 5 0 5 0 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 2 0 1 . 7 8 5 0 5 0 0 7 2 9 9 S P E C I A L P R O G R A M S 7 , 8 7 8 . 5 0 5 0 5 0 0 7 4 1 3 C O M P U T E R S U P P L I E S 1 3 , 4 0 9 . 5 8 5 0 5 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T . 0 0 5 0 5 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 7 , 6 5 3 . 2 0 5 0 5 0 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 1 , 5 7 3 . 8 0 5 0 5 0 0 7 5 3 7 T R I P S A N D M E E T I N G S . 0 0 5 0 5 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 2 , 3 2 3 . 0 7 6 0 1 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 3 8 4 , 4 1 1 . 6 2 6 0 1 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 2 5 , 2 5 7 . 4 2 6 0 1 0 0 7 0 2 0 O V E R T I M E 4 2 0 . 3 0 6 0 1 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 0 0 , 5 5 5 . 2 4 6 0 1 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 4 , 2 0 9 . 5 2 6 0 1 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 5 4 , 4 3 1 . 4 2 6 0 1 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 7 , 1 9 0 . 0 9 6 0 1 0 0 7 0 4 4 M E D I C A R E 6 , 0 1 5 . 2 4 6 0 1 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 6 0 1 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 6 0 1 0 0 7 2 0 3 A D V E R T I S I N G 1 2 , 0 1 7 . 2 1 6 0 1 0 0 7 2 2 5 C O N T R A C T L A B O R 1 , 3 4 8 . 6 6 6 0 1 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 5 8 7 . 6 7 6 0 1 0 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S 1 1 , 8 7 7 . 2 4 6 0 1 0 0 7 2 3 7 G R A N T S - I N - A I D . 0 0 6 0 1 0 0 7 2 7 5 O F F I C E E Q U I P M A I N T E N A N C E 8 4 6 . 7 8 6 0 1 0 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 2 0 , 7 0 0 . 9 1 6 0 1 0 0 7 4 1 3 C O M P U T E R S U P P L I E S 1 , 1 3 8 . 5 5 6 0 1 0 0 7 4 2 1 O F F I C E S U P P L I E S 2 , 0 0 8 . 0 4 6 0 1 0 0 7 4 2 3 P O S T A G E . 0 0 6 0 1 0 0 7 4 2 5 P R I N T I N G & R E P R O S U P P L I E S 2 , 0 1 8 . 9 4 6 0 1 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 3 4 3 . 2 0 6 0 1 0 0 7 4 5 3 A S S O C I A T I O N 3 4 9 . 0 0 6 0 1 0 0 7 4 5 5 C O M M I S S I O N & C O M M M T G S 2 6 8 . 7 9 6 0 1 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 1 , 7 1 5 . 1 6 6 0 1 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 3 , 8 0 1 . 3 1 6 0 1 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 1 , 6 8 9 . 1 2 6 0 1 0 0 7 7 0 1 B U I L D I N G & P R O P E R T Y 3 2 , 0 0 0 . 0 0 6 0 1 0 0 7 7 3 1 R E T I R E D - E M P H E A L T H C O S T . 0 0 6 0 1 0 0 7 7 8 1 C O N S T R U C T I O N M A T E R I A L 1 , 1 5 9 . 1 0 6 0 1 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P . 0 0 6 0 1 0 0 7 9 1 3 U N I F O R M S & I D E N T I F I C A T I O N 5 2 1 . 3 6 6 0 1 0 0 7 9 9 G E N E R A L C A R R Y O V E R . 0 0 6 0 2 3 0 7 0 1 0 S A L A R I E S - R E G U L A R 8 0 , 4 8 6 . 7 8 6 0 2 3 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 7 0 , 3 1 2 . 4 2 6 0 2 3 0 7 0 2 0 O V E R T I M E . 0 0 6 0 2 3 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 2 3 , 2 4 2 . 6 0 6 0 2 3 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 7 0 0 . 5 8 6 0 2 3 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 1 2 , 9 0 4 . 1 8 6 0 2 3 0 7 0 4 3 R E T I R E E H E A L T H C A R E 1 , 4 3 8 . 0 2 6 0 2 3 0 7 0 4 4 M E D I C A R E 2 , 1 3 9 . 7 8 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 2 3 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 6 0 2 3 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 6 0 2 3 0 7 0 4 8 W O R K E R S C O M P I N S U R A N C E . 0 0 6 0 2 3 0 7 2 0 3 A D V E R T I S I N G . 0 0 6 0 2 3 0 7 2 2 7 C O N T R A C T S E R V I C E S 4 , 5 0 7 . 0 2 6 0 2 3 0 7 2 8 3 P R I N T & R E P R O D U C T I O N . 0 0 6 0 2 3 0 7 3 4 5 B E N C H P R O G R A M . 0 0 6 0 2 3 0 7 4 2 1 O F F I C E S U P P L I E S 7 1 8 . 9 4 6 0 2 3 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 1 , 2 3 3 . 4 8 6 0 2 3 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N . 0 0 6 0 2 3 0 7 7 3 1 R E T I R E D - E M P H E A L T H C O S T . 0 0 6 0 2 3 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 5 , 8 5 2 . 2 3 6 0 2 3 0 7 8 6 7 R E C R E A T I O N C T R S U P P L I E S 9 3 2 . 7 7 6 0 2 3 0 7 9 1 3 U N I F O R M S & I D E N T I F I C A T I O N 6 9 5 . 9 1 6 0 2 4 0 7 0 1 0 S A L A R I E S - R E G U L A R 7 9 , 5 8 7 . 7 4 6 0 2 4 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 8 3 , 0 2 2 . 7 3 6 0 2 4 0 7 0 2 0 O V E R T I M E 4 , 5 2 2 . 8 1 6 0 2 4 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 2 7 , 8 5 3 . 6 7 6 0 2 4 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 7 6 4 . 1 5 6 0 2 4 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 9 , 7 5 6 . 9 6 6 0 2 4 0 7 0 4 3 R E T I R E E H E A L T H C A R E 1 , 4 3 8 . 0 2 6 0 2 4 0 7 0 4 4 M E D I C A R E 2 , 5 3 3 . 7 2 6 0 2 4 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E 7 1 . 0 0 6 0 2 4 0 7 0 4 8 W O R K E R S C O M P I N S U R A N C E . 0 0 6 0 2 4 0 7 0 7 S A L A R Y S A V I N G S . 0 0 6 0 2 4 0 7 2 0 3 A D V E R T I S I N G . 0 0 6 0 2 4 0 7 2 2 7 C O N T R A C T S E R V I C E S 4 1 , 3 4 2 . 3 9 6 0 2 4 0 7 2 8 3 P R I N T & R E P R O D U C T I O N . 0 0 6 0 2 4 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 1 , 5 0 2 . 2 4 6 0 2 4 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 4 0 7 . 5 0 6 0 2 4 0 7 7 0 1 B U I L D I N G & P R O P E R T Y 3 9 , 8 2 9 . 2 4 6 0 2 4 0 7 7 3 1 R E T I R E D - E M P H E A L T H C O S T . 0 0 6 0 2 4 0 7 7 5 3 A D U L T A T H L E T I C S U P P L I E S 8 , 6 6 1 . 3 7 6 0 2 4 0 7 8 2 9 J U N I O R A T H L E T I C S U P P L I E S 4 , 9 0 4 . 6 8 6 0 2 4 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 2 7 3 . 9 6 6 0 2 4 0 7 8 9 1 S P E C I A L E V E N T S S U P P L I E S 8 , 6 7 3 . 4 8 6 0 2 4 0 7 9 0 5 T E E N A T H L E T I C S U P P L I E S 3 , 4 1 7 . 4 8 6 0 2 4 0 7 9 1 3 U N I F O R M S & I D E N T I F I C A T I O N 2 4 4 . 7 5 6 0 2 5 0 7 0 1 0 S A L A R I E S - R E G U L A R 1 1 7 , 5 9 7 . 4 4 6 0 2 5 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 5 0 9 , 5 6 1 . 5 7 6 0 2 5 0 7 0 2 0 O V E R T I M E 1 , 0 2 2 . 6 9 6 0 2 5 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 8 6 , 9 8 1 . 6 8 6 0 2 5 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 6 1 0 . 6 1 6 0 2 5 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 2 0 , 4 9 3 . 5 3 6 0 2 5 0 7 0 4 3 R E T I R E E H E A L T H C A R E 2 , 8 7 6 . 0 4 6 0 2 5 0 7 0 4 4 M E D I C A R E 9 , 1 1 9 . 3 1 6 0 2 5 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E 2 7 . 0 0 6 0 2 5 0 7 0 4 8 W O R K E R S C O M P I N S U R A N C E . 0 0 6 0 2 5 0 7 0 7 S A L A R Y S A V I N G S . 0 0 6 0 2 5 0 7 2 2 7 C O N T R A C T S E R V I C E S 9 , 7 1 0 . 0 0 6 0 2 5 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 3 , 4 8 4 . 3 8 6 0 2 5 0 7 4 2 1 O F F I C E S U P P L I E S 2 , 5 4 9 . 5 4 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 2 4 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 6 0 2 5 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 2 , 4 7 2 . 7 2 6 0 2 5 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 3 , 1 1 8 . 3 7 6 0 2 5 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 3 4 6 . 6 0 6 0 2 5 0 7 7 0 1 B U I L D I N G & P R O P E R T Y 5 4 , 6 3 0 . 9 2 6 0 2 5 0 7 7 3 1 R E T I R E D - E M P H E A L T H C O S T . 0 0 6 0 2 5 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 5 3 , 4 2 2 . 8 9 6 0 2 5 0 7 8 6 9 R E C R E A T I O N I N S T R S U P P L I E S . 0 0 6 0 2 5 0 7 9 1 3 U N I F O R M S & I D E N T I F I C A T I O N 5 , 0 0 6 . 2 3 6 0 2 7 0 7 0 1 0 S A L A R I E S - R E G U L A R . 0 0 6 0 2 7 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y . 0 0 6 0 2 7 0 7 0 2 0 O V E R T I M E . 0 0 6 0 2 7 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S . 0 0 6 0 2 7 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 . 0 0 6 0 2 7 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R . 0 0 6 0 2 7 0 7 0 4 3 R E T I R E E H E A L T H C A R E . 0 0 6 0 2 7 0 7 0 4 4 M E D I C A R E . 0 0 6 0 2 7 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 6 0 2 7 0 7 0 7 S A L A R Y S A V I N G S . 0 0 6 0 2 7 0 7 2 0 3 A D V E R T I S I N G . 0 0 6 0 2 7 0 7 2 2 5 C O N T R A C T L A B O R . 0 0 6 0 2 7 0 7 2 2 7 C O N T R A C T S E R V I C E S . 0 0 6 0 2 7 0 7 2 8 3 P R I N T & R E P R O D U C T I O N . 0 0 6 0 2 7 0 7 4 2 3 P O S T A G E . 0 0 6 0 2 7 0 7 4 5 9 E D U C A T I O N & T R A I N I N G . 0 0 6 0 2 7 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N . 0 0 6 0 2 7 0 7 7 0 1 B U I L D I N G & P R O P E R T Y . 0 0 6 0 2 7 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P . 0 0 6 0 2 7 0 7 9 1 3 U N I F O R M S & I D E N T I F I C A T I O N . 0 0 6 0 2 8 0 7 0 1 0 S A L A R I E S - R E G U L A R 6 1 , 8 0 7 . 3 4 6 0 2 8 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 2 6 , 2 1 2 . 8 1 6 0 2 8 0 7 0 2 0 O V E R T I M E . 0 0 6 0 2 8 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 2 1 , 1 5 7 . 0 7 6 0 2 8 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 6 1 1 . 6 4 6 0 2 8 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 6 , 0 3 1 . 0 7 6 0 2 8 0 7 0 4 3 R E T I R E E H E A L T H C A R E 1 , 4 3 8 . 0 2 6 0 2 8 0 7 0 4 4 M E D I C A R E 1 , 2 7 2 . 0 8 6 0 2 8 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E 8 7 8 . 0 0 6 0 2 8 0 7 0 7 S A L A R Y S A V I N G S . 0 0 6 0 2 8 0 7 2 0 3 A D V E R T I S I N G . 0 0 6 0 2 8 0 7 2 2 5 C O N T R A C T L A B O R 6 8 , 5 7 2 . 9 3 6 0 2 8 0 7 2 2 7 C O N T R A C T S E R V I C E S . 0 0 6 0 2 8 0 7 2 4 4 J A C K H O U S E P R O M O T I O N S 8 , 4 6 3 . 8 4 6 0 2 8 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 6 1 8 . 9 9 6 0 2 8 0 7 4 2 3 P O S T A G E 6 5 . 0 7 6 0 2 8 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 2 4 8 . 0 0 6 0 2 8 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 2 3 3 . 7 4 6 0 2 8 0 7 7 3 1 R E T I R E D - E M P H E A L T H C O S T . 0 0 6 0 2 8 0 7 7 8 1 C O N S T R U C T I O N M A T E R I A L 2 , 3 4 0 . 4 3 6 0 2 8 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 7 , 1 8 0 . 8 8 6 0 2 8 0 7 8 9 1 S P E C I A L E V E N T S S U P P L I E S 1 2 , 7 0 9 . 4 9 6 0 2 9 0 7 0 1 0 S A L A R I E S - R E G U L A R 1 0 0 , 0 7 8 . 4 4 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 2 5 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 6 0 2 9 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 7 6 , 4 1 1 . 1 8 6 0 2 9 0 7 0 2 0 O V E R T I M E 4 6 5 . 9 9 6 0 2 9 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 3 9 , 0 2 4 . 2 8 6 0 2 9 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 7 6 4 . 0 2 6 0 2 9 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 1 6 , 7 5 4 . 2 8 6 0 2 9 0 7 0 4 3 R E T I R E E H E A L T H C A R E . 0 0 6 0 2 9 0 7 0 4 4 M E D I C A R E 2 , 5 7 5 . 7 9 6 0 2 9 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 6 0 2 9 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 7 , 8 6 8 . 4 5 6 0 2 9 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 1 , 1 8 5 . 6 2 6 0 2 9 0 7 4 5 9 E D U C A T I O N & T R A I N I N G . 0 0 6 0 2 9 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 2 2 3 . 3 0 6 0 2 9 0 7 7 3 1 R E T I R E D - E M P H E A L T H C O S T . 0 0 6 0 2 9 0 7 7 8 1 C O N S T R U C T I O N M A T E R I A L 9 , 5 3 5 . 3 0 6 0 2 9 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 1 , 2 6 8 . 3 6 6 0 2 9 0 7 9 1 3 U N I F O R M S & I D E N T I F I C A T I O N 3 , 9 1 7 . 2 2 6 0 2 9 0 7 9 5 3 M A C H I N E R Y & E Q U I P M E N T 5 , 0 3 7 . 1 2 6 0 5 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 4 5 , 8 1 4 . 0 1 6 0 5 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 1 9 2 , 7 4 5 . 1 8 6 0 5 0 0 7 0 2 0 O V E R T I M E 1 , 8 1 7 . 6 3 6 0 5 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 7 , 2 8 3 . 8 6 6 0 5 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 . 0 0 6 0 5 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 7 , 0 8 4 . 4 3 6 0 5 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 1 , 4 3 8 . 0 2 6 0 5 0 0 7 0 4 4 M E D I C A R E 3 , 4 6 6 . 4 8 6 0 5 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 6 0 5 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 , 3 9 8 . 4 4 6 0 5 0 0 7 4 2 5 P R I N T I N G & R E P R O S U P P L I E S 8 0 7 . 1 9 6 0 5 0 0 7 7 3 1 R E T I R E D - E M P H E A L T H C O S T . 0 0 6 0 5 0 0 7 8 2 7 J A N I T O R I A L S U P P L I E S 3 , 9 7 5 . 6 8 6 0 5 0 0 7 8 3 9 M E D I C A L S U P P L I E S 4 8 1 . 5 0 6 0 5 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 1 , 0 6 6 . 8 5 6 0 5 0 0 7 8 6 9 R E C R E A T I O N I N S T R S U P P L I E S 1 , 4 7 6 . 1 3 6 0 5 0 0 7 8 7 5 S A F E T Y S U P P L I E S 5 4 6 . 3 3 6 0 5 0 0 7 9 1 3 U N I F O R M S & I D E N T I F I C A T I O N 1 , 1 2 4 . 1 5 6 0 5 0 0 7 9 5 3 M A C H I N E R Y & E Q U I P M E N T 1 , 6 6 4 . 6 0 6 0 6 0 0 7 2 0 3 A D V E R T I S I N G 1 5 9 . 3 6 6 0 6 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 3 0 , 0 7 6 . 5 2 6 0 6 0 0 7 2 3 7 G R A N T S - I N - A I D 1 3 1 , 6 0 0 . 0 0 6 0 6 0 0 7 2 8 3 P R I N T & R E P R O D U C T I O N . 0 0 6 0 6 0 0 7 2 8 7 P R O J E C T F E E S & E X P E N S E S 1 0 , 0 0 0 . 0 0 6 0 6 0 0 7 4 2 1 O F F I C E S U P P L I E S . 0 0 6 0 6 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G . 0 0 6 0 6 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S . 0 0 6 0 9 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 1 2 9 , 6 9 3 . 3 7 6 0 9 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 1 0 6 , 1 6 2 . 2 0 6 0 9 0 0 7 0 2 0 O V E R T I M E 1 6 , 1 0 6 . 2 4 6 0 9 0 0 7 0 3 4 C A L L B A C K . 0 0 6 0 9 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 4 3 , 6 4 4 . 9 8 6 0 9 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 7 6 4 . 1 5 6 0 9 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 2 4 , 3 2 3 . 9 3 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 2 6 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 6 0 9 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 2 , 8 7 6 . 0 4 6 0 9 0 0 7 0 4 4 M E D I C A R E 3 , 6 5 5 . 5 0 6 0 9 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 6 0 9 0 0 7 2 0 3 A D V E R T I S I N G 3 , 6 0 9 . 3 0 6 0 9 0 0 7 2 2 5 C O N T R A C T L A B O R 3 , 0 9 5 . 5 0 6 0 9 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 4 , 8 4 5 . 8 2 6 0 9 0 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S 1 , 2 0 0 . 0 0 6 0 9 0 0 7 2 3 3 E Q U I P M E N T M A I N T E N A N C E 5 , 3 0 0 . 5 6 6 0 9 0 0 7 2 5 9 L A U N D R Y & L I N S E R V C O N T R A 8 7 6 . 0 6 6 0 9 0 0 7 4 2 1 O F F I C E S U P P L I E S 7 2 6 . 0 1 6 0 9 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 4 3 7 . 5 9 6 0 9 0 0 7 5 3 1 P R O F E S S I O N A L O R G A N I Z A T I O N 1 , 4 2 2 . 0 0 6 0 9 0 0 7 6 0 3 C I T Y W A T E R S E R V I C E 7 1 , 8 8 2 . 9 2 6 0 9 0 0 7 6 0 4 C I T Y S E W E R S E R V I C E 1 , 3 2 4 . 5 1 6 0 9 0 0 7 6 0 5 E L E C T R I C U T I L I T Y S E R V I C E 1 0 , 3 9 6 . 1 8 6 0 9 0 0 7 6 0 9 G A S U T I L I T Y S E R V I C E 1 , 7 6 4 . 6 7 6 0 9 0 0 7 6 2 1 T R A S H S E R V I C E 1 , 7 1 6 . 1 8 6 0 9 0 0 7 7 0 3 C O N S T R U C T I O N E Q U I P 7 1 6 . 4 0 6 0 9 0 0 7 7 0 7 P O R T A B L E S T R U C T U R E S & F A C 1 , 3 9 4 . 0 4 6 0 9 0 0 7 7 3 1 R E T I R E D - E M P H E A L T H C O S T . 0 0 6 0 9 0 0 7 7 8 1 C O N S T R U C T I O N M A T E R I A L 1 , 6 6 6 . 6 4 6 0 9 0 0 7 7 8 5 C O S T S O F G O O D S S O L D F O O D . 0 0 6 0 9 0 0 7 7 8 7 C O S T S G O O D S S O L D G O L F P R O 1 2 , 8 4 8 . 8 6 6 0 9 0 0 7 7 9 7 F E N C I N G 1 , 2 4 2 . 0 0 6 0 9 0 0 7 7 9 9 F E R T I L I Z E R S 1 1 , 7 6 6 . 6 0 6 0 9 0 0 7 8 2 1 I N S E C T I C I D E S & H E R B I C I D E S 1 3 , 9 3 9 . 7 5 6 0 9 0 0 7 8 2 7 J A N I T O R I A L S U P P L I E S 1 , 1 6 7 . 5 9 6 0 9 0 0 7 8 3 5 L U M B E R A N D H A R D W A R E 9 3 3 . 5 1 6 0 9 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 9 , 4 8 5 . 8 4 6 0 9 0 0 7 8 6 1 P R O T E C T I V E C L O T H I N G 6 1 5 . 2 5 6 0 9 0 0 7 8 7 7 S A N D & G R A V E L 7 , 4 9 5 . 4 6 6 0 9 0 0 7 8 8 5 S M A L L T O O L S 4 8 7 . 2 0 6 0 9 0 0 7 8 9 3 S P R I N K L E R S & I R R I G A T I O N 4 , 1 3 6 . 7 5 6 0 9 0 0 7 9 1 1 T R E E S S H R U B S & N U R S S T O C K 4 , 8 4 8 . 2 7 6 0 9 0 0 7 9 1 3 U N I F O R M S & I D E N T I F I C A T I O N . 0 0 6 0 9 0 0 7 9 5 9 G O L F C A R T L E A S E S 7 , 4 4 9 . 8 9 8 0 1 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 6 0 2 , 9 7 4 . 9 3 8 0 1 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y . 0 0 8 0 1 0 0 7 0 1 5 S W A T G Y M E X P E N S E . 0 0 8 0 1 0 0 7 0 1 6 H O L I D A Y 1 0 , 5 8 4 . 6 7 8 0 1 0 0 7 0 1 8 U N I F O R M 3 , 5 8 3 . 3 3 8 0 1 0 0 7 0 2 0 O V E R T I M E 1 , 8 8 7 . 0 1 8 0 1 0 0 7 0 2 2 T R A I N I N G O V E R T I M E . 0 0 8 0 1 0 0 7 0 3 4 C A L L B A C K . 0 0 8 0 1 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 2 2 2 , 7 7 7 . 0 0 8 0 1 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 4 , 0 5 9 . 0 6 8 0 1 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 5 3 , 4 7 8 . 6 2 8 0 1 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 8 , 6 2 8 . 1 1 8 0 1 0 0 7 0 4 4 M E D I C A R E 9 , 1 8 2 . 7 0 8 0 1 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 8 0 1 0 0 7 0 8 W O R K E R S ’ C O M P R E I M B U R S E 5 4 , 5 2 2 . 4 5 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 2 7 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 8 0 1 0 0 7 2 1 1 A N I M A L C O N T R O L A G R E E M E N T 1 1 3 , 1 8 8 . 0 0 8 0 1 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 3 6 , 0 7 4 . 5 8 8 0 1 0 0 7 2 3 3 E Q U I P M E N T M A I N T E N A N C E 4 7 4 . 2 7 8 0 1 0 0 7 3 5 3 J A N I T O R I A L S E R V I C E S 3 2 7 . 1 8 8 0 1 0 0 7 4 1 7 E M P L O Y E E R E C O G N I T I O N 3 , 6 1 1 . 5 8 8 0 1 0 0 7 4 1 9 O F F I C E F U R N & E Q U I P < 5 0 0 0 3 , 7 9 6 . 3 3 8 0 1 0 0 7 4 2 1 O F F I C E S U P P L I E S 7 , 6 5 7 . 5 7 8 0 1 0 0 7 4 2 3 P O S T A G E 6 , 4 1 5 . 1 8 8 0 1 0 0 7 4 2 5 P R I N T I N G & R E P R O S U P P L I E S 9 , 1 2 0 . 8 4 8 0 1 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 1 , 1 4 7 . 7 5 8 0 1 0 0 7 4 5 3 A S S O C I A T I O N 4 , 6 7 0 . 0 0 8 0 1 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 9 , 8 8 6 . 3 4 8 0 1 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S 1 3 , 7 0 1 . 5 1 8 0 1 0 0 7 5 3 3 P O S T T R A I N I N G 5 4 , 7 2 5 . 8 2 8 0 1 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 1 , 8 0 8 . 7 1 8 0 1 0 0 7 6 0 3 C I T Y W A T E R S E R V I C E 3 , 0 6 7 . 8 4 8 0 1 0 0 7 6 0 4 C I T Y S E W E R S E R V I C E 3 , 4 8 4 . 1 9 8 0 1 0 0 7 6 0 5 E L E C T R I C U T I L I T Y S E R V I C E 1 0 7 , 8 0 8 . 9 9 8 0 1 0 0 7 6 0 9 G A S U T I L I T Y S E R V I C E 7 , 0 8 9 . 9 6 8 0 1 0 0 7 7 0 1 B U I L D I N G & P R O P E R T Y . 0 0 8 0 1 0 0 7 8 2 3 I N V E S T I G A T I V E E X P E N S E S 3 , 0 4 2 . 4 2 8 0 1 0 0 7 8 2 7 J A N I T O R I A L S U P P L I E S 1 , 2 5 7 . 8 1 8 0 1 0 0 7 8 3 9 M E D I C A L S U P P L I E S 9 1 9 . 7 4 8 0 1 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 2 , 7 7 9 . 3 0 8 0 1 0 0 7 8 6 1 P R O T E C T I V E C L O T H I N G . 0 0 8 0 1 0 0 7 9 0 9 T R A I N I N G A I D S 1 2 1 . 5 0 8 0 1 0 0 7 9 9 G E N E R A L C A R R Y O V E R . 0 0 8 0 2 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 4 , 0 0 3 , 5 4 0 . 2 0 8 0 2 0 0 7 0 1 5 S W A T G Y M E X P E N S E 1 , 5 0 0 . 0 0 8 0 2 0 0 7 0 1 6 H O L I D A Y 1 7 2 , 0 5 9 . 3 3 8 0 2 0 0 7 0 1 8 U N I F O R M 8 , 2 5 0 . 0 0 8 0 2 0 0 7 0 2 0 O V E R T I M E 4 , 3 0 8 . 0 0 8 0 2 0 0 7 0 2 2 T R A I N I N G O V E R T I M E 1 2 1 , 0 0 6 . 1 9 8 0 2 0 0 7 0 2 4 S P E C I A L E V E N T S O V E R T I M E 5 9 , 1 3 8 . 8 1 8 0 2 0 0 7 0 2 8 I N J U R Y - E X C E S S S H I F T A L L W N . 0 0 8 0 2 0 0 7 0 3 2 S T A N D - B Y 2 , 3 3 2 . 1 6 8 0 2 0 0 7 0 3 4 C A L L B A C K 2 6 5 , 8 0 4 . 7 6 8 0 2 0 0 7 0 3 6 I N V E S T I G A T I O N S . 0 0 8 0 2 0 0 7 0 3 7 C O U R T T I M E 3 7 , 3 5 0 . 2 4 8 0 2 0 0 7 0 3 8 S H I F T C O N T I N U A T I O N 2 1 4 , 1 8 2 . 3 4 8 0 2 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 , 5 8 4 , 5 4 9 . 2 0 8 0 2 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 4 5 9 , 8 0 9 . 0 8 8 0 2 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 6 1 , 8 3 4 . 8 0 8 0 2 0 0 7 0 4 4 M E D I C A R E 6 8 , 0 9 3 . 3 9 8 0 2 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 8 0 2 0 0 7 0 4 8 W O R K E R S C O M P I N S U R A N C E . 0 0 8 0 2 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 8 0 2 0 0 7 0 8 W O R K E R S ’ C O M P R E I M B U R S E . 0 0 8 0 2 0 0 7 2 3 3 E Q U I P M E N T M A I N T E N A N C E 1 3 , 3 9 2 . 6 9 8 0 2 0 0 7 7 5 7 A M M U N I T I O N 2 9 , 4 1 9 . 7 7 8 0 2 0 0 7 8 1 1 G A S O L I N E 1 , 2 5 2 . 9 6 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 2 8 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 8 0 2 0 0 7 8 2 3 I N V E S T I G A T I V E E X P E N S E S . 0 0 8 0 2 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 1 4 , 6 1 7 . 2 9 8 0 2 0 0 7 8 6 1 P R O T E C T I V E C L O T H I N G 2 7 , 0 8 1 . 0 4 8 0 2 0 0 7 8 6 5 R A N G E S U P P L I E S 1 , 2 2 2 . 7 0 8 0 2 0 0 7 8 7 5 S A F E T Y S U P P L I E S 1 5 , 8 1 5 . 6 0 8 0 2 0 0 7 8 9 9 B A D D E B T E X P E N S E 4 6 , 3 1 5 . 9 0 8 0 2 0 0 7 9 0 3 T E A R G A S S U P P L I E S 3 , 6 7 2 . 2 5 8 0 2 0 0 7 9 1 3 U N I F O R M S & I D E N T I F I C A T I O N 4 , 6 7 2 . 5 5 8 0 3 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 1 , 4 1 8 , 1 6 5 . 5 6 8 0 3 0 0 7 0 1 5 S W A T G Y M E X P E N S E 3 7 5 . 0 0 8 0 3 0 0 7 0 1 6 H O L I D A Y 5 5 , 4 7 9 . 7 3 8 0 3 0 0 7 0 1 8 U N I F O R M 2 , 0 0 0 . 0 0 8 0 3 0 0 7 0 2 0 O V E R T I M E 1 7 8 . 3 7 8 0 3 0 0 7 0 2 2 T R A I N I N G O V E R T I M E 1 2 , 8 1 6 . 7 7 8 0 3 0 0 7 0 2 4 S P E C I A L E V E N T S O V E R T I M E 1 7 , 0 9 3 . 1 8 8 0 3 0 0 7 0 3 2 S T A N D - B Y 1 1 , 2 0 2 . 8 7 8 0 3 0 0 7 0 3 4 C A L L B A C K 4 0 , 1 9 9 . 2 6 8 0 3 0 0 7 0 3 6 I N V E S T I G A T I O N S . 0 0 8 0 3 0 0 7 0 3 7 C O U R T T I M E 1 , 7 4 2 . 6 2 8 0 3 0 0 7 0 3 8 S H I F T C O N T I N U A T I O N 3 4 , 5 1 7 . 5 1 8 0 3 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 5 6 2 , 8 2 8 . 9 3 8 0 3 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 1 8 7 , 7 3 9 . 6 6 8 0 3 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 2 0 , 1 3 2 . 2 6 8 0 3 0 0 7 0 4 4 M E D I C A R E 2 0 , 1 2 9 . 6 6 8 0 3 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E 1 0 , 3 5 0 . 0 0 8 0 3 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 8 0 3 0 0 7 0 8 W O R K E R S ’ C O M P R E I M B U R S E . 0 0 8 0 3 0 0 7 2 5 3 D A R E P R O G R A M . 0 0 8 0 3 0 0 7 2 5 5 L A B O R A T O R Y S E R V I C E S 2 , 5 6 1 . 0 8 8 0 3 0 0 7 7 6 7 C A M E R A S & P H O T O S U P P L I E S 1 , 7 7 3 . 9 3 8 0 3 0 0 7 8 2 3 I N V E S T I G A T I V E E X P E N S E S 5 , 1 9 0 . 0 9 8 0 3 0 0 7 8 2 5 I N V E S T I G A T I V E S U P P L I E S 1 , 9 1 2 . 0 1 8 0 3 0 0 7 8 3 1 L A B O R A T O R Y S U P P L I E S 2 , 3 7 2 . 9 8 8 0 4 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 1 , 3 8 9 , 4 9 2 . 2 7 8 0 4 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y . 0 0 8 0 4 0 0 7 0 1 6 H O L I D A Y 4 3 , 1 6 6 . 0 2 8 0 4 0 0 7 0 1 8 U N I F O R M 4 , 0 0 0 . 0 0 8 0 4 0 0 7 0 2 0 O V E R T I M E 6 , 2 0 7 . 4 1 8 0 4 0 0 7 0 2 2 T R A I N I N G O V E R T I M E 3 , 5 8 5 . 3 4 8 0 4 0 0 7 0 2 4 S P E C I A L E V E N T S O V E R T I M E 4 , 0 9 7 . 6 3 8 0 4 0 0 7 0 3 2 S T A N D - B Y . 0 0 8 0 4 0 0 7 0 3 4 C A L L B A C K 9 0 , 4 3 8 . 1 5 8 0 4 0 0 7 0 3 8 S H I F T C O N T I N U A T I O N 1 0 , 7 2 0 . 7 9 8 0 4 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 3 4 2 , 2 9 1 . 2 5 8 0 4 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 2 0 5 , 2 8 3 . 1 0 8 0 4 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 2 7 , 3 2 2 . 3 5 8 0 4 0 0 7 0 4 4 M E D I C A R E 2 0 , 3 7 4 . 1 7 8 0 4 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 8 0 4 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 8 0 4 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 7 2 , 6 0 8 . 6 1 8 0 4 0 0 7 2 2 9 D A T A P R O C E S S I N G S E R V I C E S 8 , 8 3 6 . 9 8 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 2 9 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 8 0 4 0 0 7 4 1 3 C O M P U T E R S U P P L I E S 2 , 0 7 2 . 0 4 8 0 4 0 0 7 6 1 1 O T H E R C O M M S E R V I C E S 1 5 0 . 0 0 8 0 4 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 9 0 7 . 2 2 8 0 4 0 5 7 0 1 0 S A L A R I E S - R E G U L A R . 0 0 8 0 4 0 5 7 0 1 6 H O L I D A Y . 0 0 8 0 4 0 5 7 0 1 8 U N I F O R M . 0 0 8 0 4 0 5 7 0 2 4 S P E C I A L E V E N T S O V E R T I M E . 0 0 8 0 4 0 5 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S . 0 0 8 0 4 0 5 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R . 0 0 8 0 4 0 5 7 0 4 4 M E D I C A R E . 0 0 8 0 4 0 5 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 8 0 5 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 7 5 , 2 7 8 . 2 7 8 0 5 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 6 7 , 1 3 1 . 5 7 8 0 5 0 0 7 0 2 0 O V E R T I M E 5 8 . 7 8 8 0 5 0 0 7 0 2 2 T R A I N I N G O V E R T I M E . 0 0 8 0 5 0 0 7 0 2 4 S P E C I A L E V E N T S O V E R T I M E . 0 0 8 0 5 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 8 , 3 7 6 . 2 4 8 0 5 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 7 3 8 . 6 1 8 0 5 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 9 , 7 5 6 . 9 6 8 0 5 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 1 , 4 3 8 . 0 2 8 0 5 0 0 7 0 4 4 M E D I C A R E 2 , 0 9 8 . 6 2 8 0 5 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 8 0 5 0 0 7 2 0 3 A D V E R T I S I N G 2 0 , 0 3 3 . 9 3 8 0 5 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 9 , 5 1 6 . 9 8 8 0 5 0 0 7 2 9 9 S P E C I A L P R O G R A M S 2 , 5 3 6 . 5 4 8 0 5 0 0 7 4 1 7 E M P L O Y E E R E C O G N I T I O N . 0 0 8 0 5 0 0 7 4 2 5 P R I N T I N G & R E P R O S U P P L I E S 1 , 3 8 9 . 0 4 8 0 5 0 0 7 4 5 3 A S S O C I A T I O N . 0 0 8 0 5 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 2 , 2 2 9 . 1 4 8 0 5 0 0 7 5 2 9 P R O F E S S I O N A L C O N F E R E N C E S . 0 0 8 0 5 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 1 , 8 0 6 . 9 8 8 0 5 0 0 7 9 1 3 U N I F O R M S & I D E N T I F I C A T I O N 2 9 9 . 9 3 8 0 6 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 4 0 5 , 3 5 3 . 3 0 8 0 6 0 0 7 0 1 5 S W A T G Y M E X P E N S E . 0 0 8 0 6 0 0 7 0 1 6 H O L I D A Y 1 5 , 1 7 3 . 3 5 8 0 6 0 0 7 0 1 8 U N I F O R M 1 , 0 0 0 . 0 0 8 0 6 0 0 7 0 2 0 O V E R T I M E 1 , 4 1 5 . 3 4 8 0 6 0 0 7 0 2 2 T R A I N I N G O V E R T I M E 5 , 7 7 5 . 6 4 8 0 6 0 0 7 0 2 4 S P E C I A L E V E N T S O V E R T I M E 1 8 , 7 7 2 . 1 0 8 0 6 0 0 7 0 2 5 C L I C K I T / T I C K E T G R A N T O T . 0 0 8 0 6 0 0 7 0 2 8 I N J U R Y - E X C E S S S H I F T A L L W N . 0 0 8 0 6 0 0 7 0 3 4 C A L L B A C K 1 3 , 4 7 1 . 0 4 8 0 6 0 0 7 0 3 7 C O U R T T I M E . 0 0 8 0 6 0 0 7 0 3 8 S H I F T C O N T I N U A T I O N 1 3 , 8 4 1 . 1 4 8 0 6 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 7 2 , 6 9 0 . 9 5 8 0 6 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 5 2 , 0 9 6 . 3 4 8 0 6 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 4 , 3 1 4 . 0 6 8 0 6 0 0 7 0 4 4 M E D I C A R E 6 , 3 9 2 . 2 7 8 0 6 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 8 0 6 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 8 0 6 0 0 7 0 8 W O R K E R S ’ C O M P R E I M B U R S E . 0 0 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 3 0 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 8 0 6 0 0 7 2 3 3 E Q U I P M E N T M A I N T E N A N C E 4 , 5 4 6 . 1 6 8 0 6 0 0 7 2 5 9 L A U N D R Y & L I N S E R V C O N T R A 7 0 1 . 4 4 8 0 6 0 0 7 2 9 9 S P E C I A L P R O G R A M S 4 , 6 9 4 . 5 7 8 0 6 0 0 7 4 2 5 P R I N T I N G & R E P R O S U P P L I E S . 0 0 8 0 6 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 1 5 7 . 7 7 8 0 6 0 0 7 8 1 1 G A S O L I N E 3 , 5 5 2 . 9 6 8 0 6 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 5 1 5 . 2 0 8 0 6 0 0 7 8 6 1 P R O T E C T I V E C L O T H I N G 1 , 2 2 2 . 1 3 8 0 6 0 0 7 8 7 5 S A F E T Y S U P P L I E S 1 , 2 3 5 . 0 2 8 0 6 0 0 7 9 1 3 U N I F O R M S & I D E N T I F I C A T I O N 6 5 . 0 0 8 0 6 0 0 7 9 5 3 M A C H I N E R Y & E Q U I P M E N T 3 , 3 9 4 . 3 5 8 0 6 0 5 7 0 1 0 S A L A R I E S - R E G U L A R . 0 0 8 0 6 0 5 7 0 1 6 H O L I D A Y . 0 0 8 0 6 0 5 7 0 1 8 U N I F O R M . 0 0 8 0 6 0 5 7 0 2 2 T R A I N I N G O V E R T I M E . 0 0 8 0 6 0 5 7 0 2 4 S P E C I A L E V E N T S O V E R T I M E 2 2 , 6 6 3 . 1 7 8 0 6 0 5 7 0 2 5 C L I C K I T / T I C K E T G R A N T O T 9 7 6 . 5 8 8 0 6 0 5 7 0 3 7 C O U R T T I M E . 0 0 8 0 6 0 5 7 0 3 8 S H I F T C O N T I N U A T I O N 2 3 0 . 0 1 8 0 6 0 5 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 , 0 5 5 . 2 8 8 0 6 0 5 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R . 1 1 8 0 6 0 5 7 0 4 3 R E T I R E E H E A L T H C A R E . 0 0 8 0 6 0 5 7 0 4 4 M E D I C A R E 3 0 4 . 3 2 8 0 6 0 5 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 8 0 6 0 5 7 2 2 7 C O N T R A C T S E R V I C E S 1 6 , 8 4 4 . 4 8 8 0 6 0 5 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P . 0 0 8 0 6 0 5 7 9 5 3 M A C H I N E R Y & E Q U I P M E N T . 0 0 8 5 1 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 4 1 8 , 7 8 0 . 5 8 8 5 1 0 0 7 0 1 2 S A L A R I E S - C O N T R A C T . 0 0 8 5 1 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 1 1 , 2 6 7 . 0 0 8 5 1 0 0 7 0 1 8 U N I F O R M 1 , 5 8 1 . 2 5 8 5 1 0 0 7 0 1 9 T R A N S I T I O N A L A S S I S T A N C E . 0 0 8 5 1 0 0 7 0 2 0 O V E R T I M E 4 , 1 3 5 . 3 0 8 5 1 0 0 7 0 3 0 M U T U A L A I D B A C K F I L L . 0 0 8 5 1 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 4 8 , 5 2 5 . 1 3 8 5 1 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 4 , 9 0 3 . 6 9 8 5 1 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 4 4 , 5 6 0 . 6 3 8 5 1 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 5 , 7 5 2 . 0 7 8 5 1 0 0 7 0 4 4 M E D I C A R E 6 , 2 3 6 . 2 0 8 5 1 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 8 5 1 0 0 7 0 8 W O R K E R S ’ C O M P R E I M B U R S E . 0 0 8 5 1 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 1 7 , 9 7 6 . 6 0 8 5 1 0 0 7 2 5 9 L A U N D R Y & L I N S E R V C O N T R A 1 , 7 3 2 . 0 8 8 5 1 0 0 7 2 7 5 O F F I C E E Q U I P M A I N T E N A N C E 4 8 6 . 9 7 8 5 1 0 0 7 2 7 9 P E R S O N N E L S E R V I C E S 8 8 8 . 2 1 8 5 1 0 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 3 , 4 4 3 . 1 0 8 5 1 0 0 7 4 1 7 E M P L O Y E E R E C O G N I T I O N 1 , 8 6 8 . 5 5 8 5 1 0 0 7 4 2 1 O F F I C E S U P P L I E S 8 , 9 6 2 . 3 8 8 5 1 0 0 7 4 2 3 P O S T A G E 4 6 5 . 9 5 8 5 1 0 0 7 4 2 5 P R I N T I N G & R E P R O S U P P L I E S 3 8 2 . 3 0 8 5 1 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T . 0 0 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 3 1 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 8 5 1 0 0 7 4 5 3 A S S O C I A T I O N 1 , 2 9 8 . 0 0 8 5 1 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 1 , 1 9 4 . 5 1 8 5 1 0 0 7 6 0 3 C I T Y W A T E R S E R V I C E 1 4 , 2 6 6 . 0 3 8 5 1 0 0 7 6 0 4 C I T Y S E W E R S E R V I C E 1 2 , 4 0 6 . 3 5 8 5 1 0 0 7 6 0 5 E L E C T R I C U T I L I T Y S E R V I C E 5 0 , 6 4 2 . 4 2 8 5 1 0 0 7 6 0 9 G A S U T I L I T Y S E R V I C E 6 , 9 1 0 . 5 3 8 5 1 0 0 7 8 9 1 S P E C I A L E V E N T S S U P P L I E S . 0 0 8 5 1 0 0 7 9 1 3 U N I F O R M S & I D E N T I F I C A T I O N 5 , 8 4 1 . 3 8 8 5 1 0 0 7 9 5 3 M A C H I N E R Y & E Q U I P M E N T 1 8 , 6 3 0 . 0 0 8 5 1 0 0 7 9 9 G E N E R A L C A R R Y O V E R . 0 0 8 5 1 5 0 7 2 2 7 C O N T R A C T S E R V I C E S 4 0 , 0 8 7 . 9 6 8 5 1 5 0 7 2 8 3 P R I N T & R E P R O D U C T I O N 5 1 4 . 7 6 8 5 2 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 3 , 8 1 2 , 4 6 4 . 1 4 8 5 2 0 0 7 0 1 2 S A L A R I E S - C O N T R A C T 9 , 5 8 0 . 4 8 8 5 2 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 4 , 1 2 7 . 5 6 8 5 2 0 0 7 0 1 6 H O L I D A Y 1 0 1 , 6 9 3 . 7 1 8 5 2 0 0 7 0 1 8 U N I F O R M 2 9 , 5 0 3 . 5 9 8 5 2 0 0 7 0 2 0 O V E R T I M E 9 8 6 , 5 7 6 . 8 1 8 5 2 0 0 7 0 2 1 F L S A O V E R T I M E 9 2 , 2 8 4 . 8 9 8 5 2 0 0 7 0 2 2 T R A I N I N G O V E R T I M E 4 , 6 1 5 . 7 8 8 5 2 0 0 7 0 2 4 S P E C I A L E V E N T S O V E R T I M E 7 , 4 1 5 . 8 3 8 5 2 0 0 7 0 2 6 L O C A L D I S A S T E R ( N O N - F E M A ) 2 , 0 8 6 . 1 8 8 5 2 0 0 7 0 2 8 I N J U R Y - E X C E S S S H I F T A L L W N 1 8 7 , 1 4 1 . 3 4 8 5 2 0 0 7 0 3 0 M U T U A L A I D B A C K F I L L 2 5 7 , 0 6 1 . 6 0 8 5 2 0 0 7 0 3 1 F I R E C T O B U Y O U T . 0 0 8 5 2 0 0 7 0 3 2 S T A N D - B Y . 0 0 8 5 2 0 0 7 0 3 4 C A L L B A C K 1 1 , 6 1 9 . 3 9 8 5 2 0 0 7 0 3 7 C O U R T T I M E . 0 0 8 5 2 0 0 7 0 3 8 S H I F T C O N T I N U A T I O N . 0 0 8 5 2 0 0 7 0 3 9 V A C A N C I E S 1 1 3 , 3 9 9 . 1 1 8 5 2 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 1 , 6 1 1 , 0 6 7 . 9 8 8 5 2 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 4 0 8 , 2 1 5 . 4 0 8 5 2 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 5 8 , 9 5 8 . 7 6 8 5 2 0 0 7 0 4 4 M E D I C A R E 7 5 , 1 3 5 . 0 8 8 5 2 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E 1 1 , 7 0 0 . 0 0 8 5 2 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 8 5 2 0 0 7 0 8 W O R K E R S ’ C O M P R E I M B U R S E 9 8 , 1 9 4 . 5 8 8 5 2 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 4 2 , 2 3 5 . 4 7 8 5 2 0 0 7 2 4 3 H A Z A R D O U S W A S T E R D I S P O S A L . 0 0 8 5 2 0 0 7 2 5 5 L A B O R A T O R Y S E R V I C E S . 0 0 8 5 2 0 0 7 2 6 3 M A I N T & M I N O R R E P A I R 4 2 , 0 0 0 . 1 1 8 5 2 0 0 7 2 7 7 O V E R H A U L & M A J O R R E P A I R S 2 2 , 7 2 7 . 0 4 8 5 2 0 0 7 7 6 3 B A R R I C A D E S & L I G H T S . 0 0 8 5 2 0 0 7 7 7 3 C H E M I C A L F I R E S U P P R E S S A N T 2 , 7 0 8 . 5 4 8 5 2 0 0 7 7 7 9 C L E A N I N G M A T E R I A L & S O L V E N T 1 , 9 7 7 . 8 0 8 5 2 0 0 7 8 1 1 G A S O L I N E 6 4 , 2 5 0 . 2 0 8 5 2 0 0 7 8 1 7 H O S E S & F I T T I N G S 6 , 5 3 1 . 8 9 8 5 2 0 0 7 8 3 9 M E D I C A L S U P P L I E S 2 0 , 6 4 6 . 3 1 8 5 2 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 8 , 2 4 0 . 3 3 8 5 2 0 0 7 8 4 5 P A I N T S U P P L I E S 4 2 6 . 5 3 8 5 2 0 0 7 8 6 1 P R O T E C T I V E C L O T H I N G 2 3 , 7 6 4 . 3 7 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 3 2 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 8 5 2 0 0 7 8 7 5 S A F E T Y S U P P L I E S 9 , 0 0 6 . 0 9 8 5 2 0 0 7 8 8 5 S M A L L T O O L S 4 , 5 3 8 . 7 8 8 5 2 0 0 7 8 9 7 S T E E L . 0 0 8 5 2 0 0 7 9 0 7 T I R E S , B A T T E R I E S & A C C E S S 2 0 , 9 6 4 . 6 6 8 5 2 0 0 7 9 2 1 W E L D I N G S U P P L I E S 7 1 0 . 1 9 8 5 3 0 0 7 0 1 0 S A L A R I E S - R E G U L A R 4 0 1 , 3 0 5 . 1 2 8 5 3 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 3 5 , 3 3 1 . 3 2 8 5 3 0 0 7 0 1 8 U N I F O R M 2 , 6 5 8 . 3 3 8 5 3 0 0 7 0 2 0 O V E R T I M E 5 4 7 . 1 7 8 5 3 0 0 7 0 3 0 M U T U A L A I D B A C K F I L L . 0 0 8 5 3 0 0 7 0 3 6 I N V E S T I G A T I O N S . 0 0 8 5 3 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 9 8 , 6 3 0 . 2 8 8 5 3 0 0 7 0 4 1 R E T I R E M E N T P A R S - 4 0 1 1 , 0 7 5 . 4 5 8 5 3 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R 4 1 , 5 2 2 . 9 1 8 5 3 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E 7 , 1 9 0 . 0 9 8 5 3 0 0 7 0 4 4 M E D I C A R E 6 , 2 7 5 . 2 7 8 5 3 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 8 5 3 0 0 7 0 7 S A L A R Y S A V I N G S . 0 0 8 5 3 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 2 6 , 7 5 8 . 1 8 8 5 3 0 0 7 3 0 7 W E E D A B A T E M E N T C O N T R A C T S 7 8 0 . 5 3 8 5 3 0 0 7 4 2 5 P R I N T I N G & R E P R O S U P P L I E S 1 , 0 7 5 . 3 8 8 5 3 0 0 7 4 2 7 P U B L I C A T I O N S & S U B S C R I P T 2 , 3 4 5 . 7 1 8 5 3 0 0 7 4 5 3 A S S O C I A T I O N 9 3 5 . 0 0 8 5 3 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 2 , 9 6 1 . 9 0 8 5 3 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 1 2 9 . 5 5 8 5 3 0 0 7 7 6 7 C A M E R A S & P H O T O S U P P L I E S 2 8 7 . 2 5 8 5 3 0 0 7 8 6 1 P R O T E C T I V E C L O T H I N G 5 6 2 . 3 7 8 5 3 0 0 7 8 8 5 S M A L L T O O L S 7 5 1 . 3 3 8 5 3 0 0 7 9 0 9 T R A I N I N G A I D S 9 2 3 . 6 5 8 5 3 0 0 7 9 1 3 U N I F O R M S & I D E N T I F I C A T I O N 4 2 5 . 2 0 8 5 3 5 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y 1 2 , 7 3 9 . 0 8 8 5 3 5 0 7 0 2 0 O V E R T I M E 5 5 3 . 1 7 8 5 3 5 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S 9 6 5 . 4 4 8 5 3 5 0 7 0 4 4 M E D I C A R E 1 9 1 . 5 3 8 5 3 5 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 8 5 3 5 0 7 8 1 1 G A S O L I N E 8 2 . 3 2 8 5 3 5 0 7 9 0 9 T R A I N I N G A I D S 5 5 , 8 4 1 . 3 9 8 5 4 0 0 7 0 1 0 S A L A R I E S - R E G U L A R . 0 0 8 5 4 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y . 0 0 8 5 4 0 0 7 0 1 8 U N I F O R M . 0 0 8 5 4 0 0 7 0 2 0 O V E R T I M E 4 2 , 1 7 9 . 2 5 8 5 4 0 0 7 0 2 2 T R A I N I N G O V E R T I M E . 0 0 8 5 4 0 0 7 0 3 4 C A L L B A C K . 0 0 8 5 4 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S . 0 0 8 5 4 0 0 7 0 4 2 H E A L T H & D I S A B I L I T Y I N S U R . 7 5 8 5 4 0 0 7 0 4 3 R E T I R E E H E A L T H C A R E . 0 0 8 5 4 0 0 7 0 4 4 M E D I C A R E 5 3 7 . 0 7 8 5 4 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 8 5 4 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 2 3 , 1 6 1 . 0 0 8 5 4 0 0 7 2 6 3 M A I N T & M I N O R R E P A I R . 0 0 8 5 4 0 0 7 2 6 5 M E D I C A L S E R V I C E S 1 0 5 . 0 0 SU N G A R D P E N T A M A T I O N P A G E N U M B E R : 3 3 DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 7 : 5 7 : 1 6 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 0 ’ AC C O U N T I N G P E R I O D : 1 3 / 1 4 F U N D - 1 0 0 - G E N E R A L F U N D F U N D / P R O G R A M A C C O U N T - - - - - T I T L E - - - - - D E B I T S C R E D I T S 8 5 4 0 0 7 4 5 3 A S S O C I A T I O N 7 5 . 0 0 8 5 4 0 0 7 4 5 9 E D U C A T I O N & T R A I N I N G 2 9 , 3 1 9 . 1 9 8 5 4 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 5 2 5 . 0 6 8 5 4 0 0 7 7 7 3 C H E M I C A L F I R E S U P P R E S S A N T . 0 0 8 5 4 0 0 7 9 0 9 T R A I N I N G A I D S 5 , 2 7 4 . 4 1 8 5 5 0 0 7 0 1 0 S A L A R I E S - R E G U L A R . 0 0 8 5 5 0 0 7 0 1 4 S A L A R I E S - T E M P O R A R Y . 0 0 8 5 5 0 0 7 0 2 0 O V E R T I M E 2 5 9 . 1 0 8 5 5 0 0 7 0 2 4 S P E C I A L E V E N T S O V E R T I M E . 0 0 8 5 5 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S . 0 0 8 5 5 0 0 7 0 4 4 M E D I C A R E 3 . 7 0 8 5 5 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 8 5 5 0 0 7 2 2 7 C O N T R A C T S E R V I C E S 9 , 3 7 7 . 1 4 8 5 5 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 2 , 4 8 6 . 6 3 8 5 5 0 0 7 8 9 5 S T A T I O N Q U A R T E R S S U P P L I E S 1 8 , 4 7 3 . 6 9 8 5 6 0 0 7 0 2 0 O V E R T I M E 3 , 5 3 4 . 4 7 8 5 6 0 0 7 0 4 0 R E T I R E M E N T C O N T R I B U T I O N S . 0 0 8 5 6 0 0 7 0 4 4 M E D I C A R E 4 6 . 9 3 8 5 6 0 0 7 0 4 6 U N E M P L O Y M E N T I N S U R A N C E . 0 0 8 5 6 0 0 7 4 2 5 P R I N T I N G & R E P R O S U P P L I E S 1 , 6 1 1 . 7 9 8 5 6 0 0 7 5 3 7 T R I P S A N D M E E T I N G S 1 1 , 0 3 4 . 4 5 8 5 6 0 0 7 8 4 3 O P E R A T I N G M A T E R I A L & S U P P 2 , 9 1 5 . 3 2 8 5 6 0 0 7 8 7 5 S A F E T Y S U P P L I E S . 0 0 8 5 6 0 0 7 8 8 5 S M A L L T O O L S . 0 0 8 5 6 0 0 7 9 0 9 T R A I N I N G A I D S 3 , 3 2 4 . 1 6 8 9 4 0 0 8 4 0 1 R E I M B U R S E M E N T T R A N S F E R S . 0 0 8 9 4 5 0 8 5 1 1 O P E R A T I N G T R A N S F E R S - I N . 0 0 8 9 4 5 0 8 5 1 3 O P E R A T I N G T R A N S F E R S - O U T 1 8 , 1 8 5 . 0 0 8 9 4 5 0 8 5 1 7 O P E R T R F R O U T - D E B T S V C 3 , 5 5 0 , 9 6 4 . 3 2 8 9 4 5 0 8 5 1 9 O P E R T R F R O U T - C D B G F U N D 5 2 , 4 9 3 . 0 9 8 9 4 5 0 8 5 2 1 O P E R T R F R O U T - F L E E T F U N D 4 1 1 , 3 6 0 . 0 0 8 9 4 5 0 8 5 2 3 O P E R T R F R O U T - I . T . F U N D 5 6 5 , 5 0 0 . 0 0 8 9 4 5 0 8 5 2 5 O P E R T R F R O U T - M A J O R F A C I L 8 5 2 , 7 0 0 . 0 0 8 9 4 5 0 8 5 2 7 O P E R T R F R O U T - I N S U R I S F . 0 0 8 9 4 5 0 8 5 2 9 O P E R T R F R O U T - C I P 5 , 5 3 5 , 9 0 0 . 0 0 8 9 4 5 0 8 5 5 3 O T H E R T R A N S F E R S O U T 2 0 0 , 0 0 0 . 0 0 T O T A L E X P E N S E S 6 5 , 2 3 4 , 0 4 9 . 5 9 1 6 8 , 9 5 4 . 2 7 T O T A L G E N E R A L F U N D 1 5 8 , 8 9 6 , 6 1 1 . 9 6 1 5 8 , 8 9 6 , 6 1 1 . 9 6 T O T A L R E P O R T 1 5 8 , 8 9 6 , 6 1 1 . 9 6 1 5 8 , 8 9 6 , 6 1 1 . 9 6 The following financial report of the Measure G Fund demonstrates how much simpler it will be to track revenues, expenditures and the ending balance SU N G A R D P E N T A M A T I O N P A G E N U M B E R : DA T E : 0 3 / 0 4 / 2 0 1 5 C I T Y O F S A N L U I S O B I S P O S T A T M N 4 1 TI M E : 1 8 : 1 0 : 0 1 T R I A L B A L A N C E SE L E C T I O N C R I T E R I A : g e n l e d g r . f u n d = ’ 1 0 1 ’ A C C O U N T I N G P E R I O D : 1 5 / 1 6 FU N D − 1 0 1 − M E A S U R E G F U N D FU N D / PR O G R A M 21 0 AC C O U N T 10 0 1 − − − − − T I T L E − − − − − CA S H I N G E N E R A L C H E C K I N G DE B I T S 3, 9 8 3 . 2 1 CR E D I T S 10 1 1 0 0 1 C A S H 3 5 , 0 0 0 . 0 0 10 1 1 3 0 1 T A X E S R E C E I V A B L E 2 5 , 0 0 0 . 0 0 10 1 1 3 0 2 A C C O U N T S R E C E I V A B L E 10 1 1 3 0 3 A C C R U E D I N T E R E S T TO T A L A S S E T S 60 , 0 0 0 . 0 0 0 . 0 0 10 1 2 1 0 0 V E N D O R A C C O U N T S P A Y A B L E 1 0 , 0 0 0 . 0 0 10 1 2 1 0 5 S A L E S T A X P A Y A B L E 0. 0 0 10 1 2 2 0 2 A C C R U E D P A Y R O L L 0. 0 0 10 1 2 7 0 0 D E F E R R E D R E V E N U E 0. 0 0 TO T A L L I A B I L I T I E S 0 . 0 0 1 0 , 0 0 0 . 0 0 10 1 3 0 3 1 D E S I G N A T E D 0. 0 0 10 1 3 0 3 2 U N D E S I G N A T E D 5 0 , 0 0 0 . 0 0 10 1 3 9 0 1 B U D G E T A R Y F U N D B A L A N C E 0 . 0 0 10 1 3 9 0 2 E X P E N D I T U R E B U D G E T C O N T R O 10 1 3 9 0 3 R E V E N U E B U D G E T C O N T R O L 10 1 3 9 0 6 E N C U M B R A N C E S 0. 0 0 10 1 3 9 0 7 R E S E R V E F O R E N C U M B R A N C E S 0 . 0 0 TO T A L E Q U I T I E S 75 , 0 0 0 . 0 0 10 1 4 1 3 1 0 M E A S U R E G R E V E N U E - S A L E S T A X 6 , 7 0 0 , 0 0 0 . 0 0 10 1 4 6 9 4 0 I N T E R E S T I N C O M E 5 0 , 0 0 0 . 0 0 TO T A L R E V E N U E 0. 0 0 6 , 7 5 0 , 0 0 0 . 0 0 10 1 7 1 0 0 O P E R A T I N G E X P E N D I T U R E S 3 , 5 0 0 , 0 0 0 . 0 0 10 1 9 1 5 9 6 C A P I T A L E X P E N D I T U R E S 3 , 2 0 0 , 0 0 0 . 0 0 0 . 0 0 TO T A L E X P E N S E S 6, 7 0 0 , 0 0 0 . 0 0 0 . 0 0 New Facility or Existing Assets Leverage New staff or maintaining previous staff These operational costs are non-staff cost only Ongoing or short term project Leverage Listed example of service Current Major City Goal Dot exercise resultls Other essential service Current Other Iimportant Objective Other? Other: Previous adopted goal, GP goal, other Laguna Lake dredging: CEQA and Permits $300,000 parks Major city goal x/y dots capital maintenance no NA NA NA NA First step in multi-year program New neighborhood services $100,000 neighborhood…cod e enforcement Other important objective x/y dots operations NA NA New staff posistion no ongoing no Expansion of program Storm Drain replacement $500,000 flood protection Other important objective x/y dots capital maintenance no NA NA NA NA Part of on-going city wide upgrades Cuesta grade open space acquisition $500,000 open space preservation major city goal x/y dots capital new Yes: $3.0 M total value NA NA NA NA contingent on grants; wil llikely require increased O&M costs in future Fire Marshall $125,000 public safety Past major city goal (?)operations NA NA Maintaining existing service/existing staff position no Ongoing no Continuation of position funded through local sales tax since 2008 NOTE: THE ITEMS BELOW ARE MADE-UP AND ARE FOR ILLUSTRATION ONLY OF HOW THE CRITERIA COULD BE USED TO FURTHER SORT PROPOSED EXPENDITURES Other Comments Capital Operations Project Title Proposed Expenditure Nexus to Measure G Relation to City Goals Public workshop input Capital or Operations Attachment 2