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Council Provided Information - 3/24/2023 REDEVELOPMENT AGENCY of SALT LAKE CITY SALT LAKE CITY CORPORATION 451 SOUTH STATE STREET, ROOM 118 WWW.SLC.GOV · WWW.SLCRDA.COM P.O. BOX 145518, SALT LAKE CITY, UTAH 84114-5518 TEL 801-535-7240 · FAX 801-535-7245 MAYOR ERIN MENDENHALL Executive Director DANNY WALZ Director STAFF MEMO DATE: March 24, 2023 PREPARED BY: Erin Cunningham RE: Preliminary Budget Amendment #3, FY 2022-2023 REQUESTED ACTION: Written Briefing BUDGET IMPACTS: The preliminary Third Amendment identifies appropriations for Agency operations and projects across multiple funds. EXECUTIVE SUMMARY: The purpose of the briefing is to present forecasted budget proposals for the Third Amendment (“Amendment”). These proposals are based on preliminary tax increment revenue projections received from Salt Lake County, as well as adjustments to loan principal and interest revenue received in the Housing Development Fund. These amounts will be adjusted after the Agency receives the final distribution at the end of March. The proposed budget expenditure changes fall into two categories: 1. Obligated expenses that are often percentages of Tax Increment as defined by statutory or contractual obligations or other consistent expenses, such as: a. Taxing Entity Payments b. Tax Increment Reimbursements c. Primary Housing Contributions d. Administrative Expenses e. Operations and Maintenance Expenses 2. Discretionary expenses that fall into the following types: a. Capital reserve accounts for programs and projects previously approved by the Board b. Capital reserve accounts for new programs and projects recommended by the Agency c. Other expenses specific to needs of the fund ANALYSIS & ISSUES: This Amendment provides for adjustments across multiple funds within the Agency budget for Fiscal Year 2023, as described below. Tax Increment and Other Revenue Adjustments Based on the tax increment revenue projections received from the County, the Agency is expected to receive over $6 million in additional revenue compared to the original budget. As a result, additional contributions to the Primary Housing Fund and the Administration Fund are expected to increase. However, while most project areas have a positive variance, the Central Business District is projected to receive approximately $1.5 million less than was initially budgeted. A preliminary analysis indicates that the cause is likely due to a drop in certified tax rates, coupled with decreasing assessed property values in the hotel and shopping center industries, which are still recovering from the pandemic. Our staff is actively gathering more data and conducting further analyses to fully understand the situation. It is worth noting that this fiscal year marks the first year that the Agency has administered the Housing Trust Fund loans, which were previously serviced by the Housing Stability Division. Initially, $1.6 million in principal and interest payments was budgeted, but it is now expected that the actual amount will be approximately $1.3 million less than originally projected. The tables below outline the forecasted revenue changes by fund. Project Area Funds Budget BA3 Forecast Variance Central Business District 27,573,150 26,029,306 (1,543,844) Block 70 1,922,323 1,926,029 3,706 Depot District 3,999,587 5,570,264 1,570,677 Granary District 633,546 1,087,324 453,778 North Temple 444,053 995,825 551,772 North Temple Viaduct 1,205,109 2,858,934 1,653,825 Northwest Quadrant 903,100 1,450,261 547,161 Stadler Rail 72,420 138,527 66,107 State Street 2,631,183 4,351,640 1,720,457 9-Line 1,477,727 2,635,067 1,157,340 Total 40,862,198 47,043,177 6,180,979 Housing Funds Budget BA3 Forecast Variance Primary Housing 1,599,880 2,464,233 864,353 Secondary Housing 10,000 10,000 0 Housing Development Fund 5,230,000 3,848,000 (1,382,000) Westside Community Initiative 500,000 500,000 0 Total 7,339,880 6,822,233 (517,647) Administration Fund Budget BA3 Forecast Variance Redevelopment Agency Operations 3,998,655 4,647,326 648,671 Total 3,998,655 4,647,326 648,671 Obligated Expense & Other Uses Adjustments The increase in tax increment revenue will result in an increase in obligated expenses, including transfers to the Primary Housing and Administration Funds, Debt Service to Salt Lake City, and the School Construction Fund in the North Temple project area, as well as Administrative Fees payable to Salt Lake County. Moreover, the Agency anticipates that Miscellaneous Property Expenses will rise due to inflation, and it is recommended that the remaining tax increment received in Block 70 be allocated to the Regent Street Parking Structure reserves. On the other hand, some expense reductions are expected, such as the expiration of a tax increment reimbursement agreement in the Depot District and a decrease in taxing entity payments due to the decline in tax increment revenue received in the Central Business District. Please note that a new line description, "Transfer to Primary Housing - School District Family & Workforce Housing," has been added. This change is due to the interlocal agreements that the Agency has with the Salt Lake City School District for the 9 Line and State Street project areas, which mandate that the Primary Housing fund contribution be used exclusively for family and workforce housing. Therefore, this addition has been made to segregate these funds and enable more efficient tracking of them. The table below summarizes the overall changes for the Agency, which total approximately $1.8 million. Details regarding changes by fund are provided at the end of this document. Line Description Budget BA3 Forecast Variance Transfer to Primary Housing Fund 1,523,880 2,012,286 488,406 Transfer to Primary Housing - School District Family & Workforce Housing 0 375,947 375,947 Transfer to Administration 3,993,655 4,642,326 648,671 TI Reimbursements 4,090,606 3,532,931 (557,675) Taxing Entity Payments 14,085,314 13,229,940 (855,374) Miscellaneous Property Expense 1,130,000 1,155,000 25,000 Debt Service Payment to Salt Lake City 1,188,532 2,817,550 1,629,018 County Administration Fee 26,996 35,374 8,378 Capital Reserves - School Construction Fund (10%) 31,084 69,708 38,624 Capital Reserves - Regent Street Parking Structure 100,000 102,594 2,594 Total 26,170,067 27,973,655 1,803,588 Project Area Funds Discretionary Expense & Other Uses Adjustments After assessing the obligatory expenses, the Agency has identified $4,377,391 in project area funds available for discretionary spending. The staff recommends allocating any additional funds received from tax increment to a Strategic Intervention Program for each project area, except for the following: 1. Central Business District - Due to a decrease in increment, the staff suggests reducing the previously allocated $734,061 for Property Acquisition, specifically for Housing, to $270,908. 2. Depot District - The Board had previously approved the reallocation of $550,000 from the Revolving Loan Fund for a Central Station property acquisition in the Depot District project area through Budget Amendment #2 of Fiscal Year 2022. In the Fiscal Year 2023 budget, a repayment of $524,732 to the Revolving Loan Fund was approved. With the additional tax increment received, the staff is requesting to fully repay the $550,000. 3. Northwest Quadrant - The Northwest Quadrant project area has a budget for a Shared Costs reserve account, which is set aside to fund redevelopment activities that benefit the entire Project Area, are system-wide, or benefit multiple property owners or parcels. Staff proposes allocating the additional funds received in the project area to this reserve, increasing the budget from $95,310 to $150,026. 4. State Street and 9 Line - In addition to the extra tax increment, staff is requesting to reallocate previously set-aside funds for Property Acquisition in the 9 Line and State Street Project Areas to the Strategic Intervention Program. The Agency is categorizing property acquisitions into Housing, Commercial, and Infrastructure categories to allow for better reporting during the City's transition to Workday. As the property acquisition category had not been defined during the Fiscal Year 2023 budget, the intention of using the Strategic Intervention Program is to set aside funds that do not yet specify the type of property acquisition and to return to the Board when the use is better defined. For context, Strategic Intervention funds were approved for the North Temple and Granary District project areas in the Fiscal Year 2022 and 2023 budgets. During the Board meeting held on April 12, 2022, a straw poll was conducted to expand the use of these funds for property acquisition, site development cost (cleaning of contaminated properties, etc.), and development support for community benefits. However, the final use of these funds will require approval from the Board. Expense changes by project area fund are outlined below. Project Area Funds Budget BA3 Forecast Variance 1 Central Business District Capital Reserves - Property Acquisition 734,061 270,908 (463,153) Total 734,061 270,908 (463,153) 3 Depot District Capital Reserves - Strategic Intervention 0 1,970,671 1,970,671 Revolving Loan Fund Repayment 524,732 550,000 25,268 Total 524,732 2,520,671 1,995,939 4 Granary District Capital Reserves - Strategic Intervention 421,805 716,760 294,955 Total 421,805 716,760 294,955 5 Project Area Funds Budget BA3 Forecast Variance 8North Temple Capital Reserves - Strategic Intervention 0 347,616 347,616 Total 0 347,616 347,616 7 Northwest Quadrant Capital Reserves - Shared Costs 95,310 150,026 54,716 Total 95,310 150,026 54,716 9 State Street Capital Reserves - Property Acquisition 2,104,947 0 (2,104,947) Capital Reserves - Strategic Intervention 0 3,481,312 3,481,312 Total 2,104,947 3,481,312 1,376,365 10 9-Line Capital Reserves - Property Acquisition 959,774 0 (959,774) Capital Reserves - Strategic Intervention 0 1,730,726 1,730,726 Total 959,774 1,730,726 770,952 Project Area Funds Total 4,840,629 9,218,020 4,377,391 Housing Funds Discretionary Expense & Other Uses Adjustments The Agency has projected an increase of $864,353 in contributions to the Primary Housing Fund. However, due to the reallocation of $1.5 million to the Spark project in Budget Amendment #2, the remaining budget for housing-related property acquisition stands at $99,880. In light of this, the staff has recommended adding the additional funds back into property acquisition. To account for the decrease of $1,382,000 in budget revenue from loan and principal payments in the Housing Development Fund, a reduction in the contribution to the Housing Development Loan Program will be necessary. It is important to note that this is the first year of receiving payments from the Housing Trust Fund loans, and therefore, staff factored in the uncertainty of receiving these payments in the 2023 Notice of Funding Availability. Housing Funds Budget BA3 Forecast Variance Primary Housing Capital Reserves - Property Acquisition 1,599,880 964,233 (635,647) Housing Development Loan Program 0 1,124,053 1,124,053 School District Family & Workforce Housing 0 375.947 375,947 Total 1,599,880 2,464,233 864,353 Housing Development Fund Housing Development Loan Program 4,230,000 2,848,000 (1,382,000) Total 4,230,000 2,848,000 (1,382,000) Housing Funds Total 5,829,880 5,312,233 (517,647) Administration Fund Expense & Other Uses Adjustments The Agency anticipates that contributions to the Administration Fund will increase by $648,671. To accommodate the expected rise in operating expenses, the Agency proposes to augment the Operating & Maintenance and Charges & Services line items. These increases will account for the costs associated with inflation, including property maintenance and management, computer software and hardware, office supplies, and travel expenses. In addition to the increased operating expenses, the Agency has been sharing office space with the Economic Development department. Both departments have identified a need to reconfigure their workspace for more effective operations. The projected cost of this remodel is $200,000. Line Description Budget BA3 Forecast Variance Operating & Maintenance 300,000 660,000 360,000 Charges & Services 218,560 507,231 288,671 Total 518,560 1,167,231 648,671 Amended Budget Totals by Fund The following tables show the preliminary proposed revenue and expense budget amendments by fund. These tables include all the changes made to the budget and provide a comprehensive view of the proposed amendments. Central Business District Revenue & Other Sources Line Description Budget BA3 Forecast Variance Tax Increment 27,573,150 26,029,306 (1,543,844) Interest from Investments 23,500 23,500 0 Total 27,596,650 26,052,806 (1,543,844) Expenses & Other Uses Line Description Budget BA3 Forecast Variance Taxing Entity Payments 13,283,651 12,357,345 (926,306) Transfer to Administration 2,757,315 2,602,931 (154,384) Capital Reserves - Property Acquisition 734,061 270,908 (463,153) Total 16,775,027 15,231,183 (1,543,844) Block 70 Revenue & Other Sources Line Description Budget BA3 Forecast Variance Tax Increment 1,922,323 1,926,029 3,706 Interest from Investments 2,500 2,500 0 Reserves for Eccles Debt 2,469,853 2,469,853 0 Transfer From B70 Eccles Debt Service RDA match 3,260,239 3,260,239 0 Transfer From B70 Taxing Entity Payments 3,260,239 3,260,239 0 Total 10,915,154 10,918,860 3,706 Expenses & Other Uses Line Description Budget BA3 Forecast Variance Taxing Entity Payments 576,697 577,809 1,112 Capital Reserves Regent Street Parking Structure 100,000 102,594 2,594 Total 676,697 680,403 3,706 Depot District Revenue & Other Sources Line Description Budget BA3 Forecast Variance Tax Increment 3,999,587 5,570,264 1,570,677 Interest from Investments 50,000 50,000 0 Total 4,049,587 5,620,264 1,570,677 Expenses & Other Uses Line Description Budget BA3 Forecast Variance Transfer to Administration 599,938 835,540 235,602 Capital Reserves - Strategic Intervention 0 1,970,671 1,970,671 Miscellaneous Property Expense 125,000 150,000 25,000 Revolving Loan Fund Repayment 524,732 550,000 25,268 TI Reimbursements 2,000,000 1,000,000 (1,000,000) Transfer to Primary Housing Fund 799,917 1,114,053 314,136 Total 4,049,587 5,620,264 1,570,677 Granary District Revenue & Other Sources Line Description Budget BA3 Forecast Variance Tax Increment 633,546 1,087,324 453,778 Interest from Investments 15,000 15,000 0 Total 648,546 1,102,324 453,778 Expenses & Other Uses Line Description Budget BA3 Forecast Variance Transfer to Administration 95,032 163,099 68,067 Capital Reserves - Strategic Intervention 421,805 716,760 294,955 Transfer to Primary Housing Fund 126,709 217,465 90,756 Total 643,546 1,097,324 453,778 North Temple Revenue & Other Sources Line Description Budget BA3 Forecast Variance Tax Increment 444,053 995,825 551,772 Interest from Investments 5,000 5,000 0 Total 449,053 1,000,825 551,772 Expenses & Other Uses Line Description Budget BA3 Forecast Variance Transfer to Administration 44,405 99,583 55,178 Capital Reserves - School Construction Fund (10%) 31,084 69,708 38,624 Capital Reserves - Strategic Intervention 0 347,616 347,616 Transfer to Primary Housing Fund 88,811 199,165 110,354 Total 164,300 716,072 551,772 North Temple Viaduct Revenue & Other Sources Line Description Budget BA3 Forecast Variance Tax Increment 1,205,109 2,858,934 1,653,825 Interest from Investments 1,500 1,500 0 Total 1,206,609 2,860,434 1,653,825 Expenses & Other Uses Line Description Budget BA3 Forecast Variance Transfer to Administration 18,077 42,884 24,807 Debt Service Payment to Salt Lake City 1,188,532 2,817,550 1,629,018 Total 1,206,609 2,860,434 1,653,825 Northwest Quadrant Revenue & Other Sources Line Description Budget BA3 Forecast Variance Tax Increment 903,100 1,450,261 547,161 Interest from Investment 5,000 5,000 0 Total 908,100 1,455,261 547,161 Expenses & Other Uses Line Description Budget BA3 Forecast Variance Transfer to Administration 90,310 145,026 54,716 Capital Reserves - Shared Costs 95,310 150,026 54,716 TI Reimbursements 632,170 1,015,183 383,013 Transfer to Primary Housing Fund 90,310 145,026 54,716 Total 908,100 1,455,261 547,161 Stadler Rail Revenue & Other Sources Line Description Budget BA3 Forecast Variance Tax Increment 72,420 138,527 66,107 Interest from Investments 500 500 0 Total 72,920 139,027 66,107 Expenses & Other Uses Line Description Budget BA3 Forecast Variance Transfer to Administration 7,242 7,426 184 TI Reimbursements 58,436 117,748 59,312 Transfer to Primary Housing Fund 7,242 13,853 6,611 Total 72,920 139,027 66,107 State Street Revenue & Other Sources Line Description Budget BA3 Forecast Variance Tax Increment 2,631,183 4,351,640 1,720,457 Total 2,631,183 4,351,640 1,720,457 Expenses & Other Uses Line Description Budget BA3 Forecast Variance Transfer to Administration 263,118 435,164 172,046 Transfer to Primary Housing Fund 263,118 179,430 (83,688) Transfer to Primary Housing - School District Family & Workforce Housing 0 255,734 255,734 Capital Reserves - Property Acquisition 2,104,947 (2,104,947) Capital Reserves - Strategic Intervention 3,481,312 3,481,312 Total 2,631,183 4,351,640 1,720,457 9-Line Revenue & Other Sources Line Description Budget BA3 Forecast Variance Tax Increment 1,477,727 2,635,067 1,157,340 Total 1,477,727 2,635,067 1,157,340 Expenses & Other Uses Line Description Budget BA3 Forecast Variance Taxing Entity Payments 224,966 294,787 69,821 Transfer to Administration 118,218 310,673 192,455 Transfer to Primary Housing Fund 147,773 143,294 (4,479) Transfer to Primary Housing - School District Family & Workforce Housing 0 120,213 120,213 County Administration Fee 26,996 35,374 8,378 Capital Reserves - Property Acquisition 959,774 0 (959,774) Capital Reserves - Strategic Intervention 0 1,730,726 1,730,726 Total 1,477,727 2,635,067 1,157,340 Primary Housing Revenue & Other Sources Line Description Budget BA3 Forecast Variance Interest Income 50,000 50,000 0 Interest on Loans 3,000 3,000 0 Loan Repayments 23,000 23,000 0 Transfer In from 9-Line 147,773 263,507 115,734 Transfer In from Depot District 799,917 1,114,053 314,136 Transfer In from Granary District 126,709 217,465 90,756 Transfer In from North Temple 88,811 199,165 110,354 Transfer In from Northwest Quadrant 90,310 145,026 54,716 Transfer In from Stadler Rail 7,242 13,853 6,611 Transfer In from State Street 263,118 435,164 172,046 Total 1,599,880 2,464,233 864,353 Expenses & Other Uses Line Description Budget BA3 Forecast Variance Capital Reserves - Property Acquisition 1,599,880 964,223 (635,647) Housing Development Loan Program 0 1,124,053 1,124,053 School District Family & Workforce Housing 0 375,947 375,947 Total 1,599,880 2,464,233 864,353 Housing Development Fund Revenue & Other Sources Line Description Budget BA3 Forecast Variance Funding Our Future Land Discounts and Financing 2,590,000 2,590,000 0 Interest on Investment 15,000 15,000 0 Interest on Loans 255,000 83,000 (172,000) Loan Repayments 1,370,000 160,000 (1,210,000) Mayor's request for additional affordable housing 1,000,000 1,000,000 0 Total 5,230,000 3,848,000 (1,382,000) Expenses & Other Uses Line Description Budget BA3 Forecast Variance Housing Development Loan Program 4,230,000 2,848,000 (1,382,000) Affordable Housing Acquisition Program 1,000,000 1,000,000 0 Total 5,230,000 3,848,000 (1,382,000) Administration Fund Revenue & Other Sources Line Description Budget BA3 Forecast Variance Transfer In from 9-Line 118,218 310,673 192,455 Transfer In from Central Business District 2,757,315 2,602,931 (154,384) Transfer In from Depot District 599,938 835,540 235,602 Transfer In from Granary District 95,032 163,099 68,067 Transfer In from North Temple 44,405 99,583 55,178 Transfer In from North Temple Viaduct 18,077 42,884 24,807 Transfer In from Northwest Quadrant 90,310 145,026 54,716 Transfer In from Stadler Rail 7,242 7,426 184 Transfer In from State Street 263,118 435,164 172,046 Transfer in from West Temple Gateway 5,000 5,000 0 Total 3,998,655 4,647,326 648,671 Expenses & Other Uses Line Description Budget BA3 Forecast Variance RDA Personnel 2,480,095 2,480,095 0 Administrative Fees 1,000,000 1,000,000 0 Operating & Maintenance 300,000 660,000 360,000 Charges and Services 218,560 507,231 288,671 Total 3,998,655 4,647,326 648,671 PREVIOUS BOARD ACTION: 1. Approval of the Fiscal Year 2022/2023 Budget 2. Approval of the Fiscal Year 2022/2023 Budget Amendment #1 3. Approval of the Fiscal Year 2022/2023 Budget Amendment #2 ATTACHMENTS: Fiscal Year 2022/2023 Preliminary Budget Amendment #3 Slides 1,477,727 2,631,183 72,420 903,100 1,205,109 444,053 633,546 3,999,587 1,922,323 27,573,150 2,635,067 4,351,640 138,527 1,450,261 2,858,934 995,825 1,087,324 5,570,264 1,926,029 26,029,306 9L SS SR NWQ NTV NT GD DD B70 CBD 1 0 9 8 7 6 5 4 3 2 1 Tax Increment Revenue Changes by Project Area Project Area Revenue Changes 47,043,17740,862,198 6,180,979 Budget Forecast Variance Tax Increment Revenue Change Project Area Funds Expense Changes 1,803,588 6,180,979 4,377,391 Ti Revenue Increase Obligations Discretionary Total Project Area Fund Changes Line Description Budget Forecast Variance Transfer to Primary Housing Fund 1,523,880 2,012,286 488,406 Transfer to Primary Housing -School District Family & Workforce Housing 0 375,947 375,947 Transfer to Administration 3,993,655 4,642,326 648,671 TI Reimbursements 4,090,606 3,532,931 (557,675) Taxing Entity Payments 14,085,314 13,229,940 (855,374) Miscellaneous Property Expense 1,430,000 1,455,000 25,000 Debt Service Payment to Salt Lake City 1,188,532 2,817,550 1,629,018 County Administration Fee 26,996 35,374 8,378 Capital Reserves -School Construction Fund (10%)*31,084 69,708 38,624 Capital Reserves -Regent Street Parking Structure 100,000 102,594 2,594 Total 26,470,067 28,273,655 1,803,588 Total Obligations Total Discretionary Line Description Budget Forecast Variance Capital Reserves -Property Acquisition 3,798,782 270,908 (3,527,874) Capital Reserves -Shared Costs 95,310 150,026 54,716 Capital Reserves -Strategic Intervention 421,805 8,247,086 7,825,281 Revolving Loan Fund Repayment 524,732 550,000 25,268 Total 4,840,629 9,218,020 4,377,391 =+ Project Area Funds Expense Changes Discretionary Expenses by Project Area Fund Line Description Budget Forecast Variance Comments Central Business District Capital Reserves -Property Acquisition 734,061 270,908 (463,153)Decrease in tax increment revenue requires a decreased contribution Depot District Capital Reserves -Strategic Intervention 0 1,970,671 1,970,671 Add remaining tax increment revenue to Strategic Intervention Revolving Loan Fund Repayment 524,732 550,000 25,268 Return the entire $550K to the Revolving Loan Fund Granary District Capital Reserves -Strategic Intervention 421,805 716,760 294,955 Add increased tax increment revenue to Strategic Intervention North Temple Capital Reserves -Strategic Intervention 0 347,616 347,616 Add increased tax increment revenue to Strategic Intervention Northwest Quadrant Capital Reserves -Shared Costs 95,310 150,026 54,716 Increase contribution to Shared Costs State Street Capital Reserves -Property Acquisition 2,104,947 0 (2,104,947)Reallocate non-specific Property Acquisition to Strategic Intervention Capital Reserves -Strategic Intervention 0 3,481,312 3,481,312 Add increased tax increment revenue to Strategic Intervention, along with reallocated Property Acquisition budget 9 Line Capital Reserves -Property Acquisition 959,774 0 (959,774)Reallocate non-specific Property Acquisition to Strategic Intervention Capital Reserves -Strategic Intervention 0 1,730,726 1,730,726 Add increased tax increment revenue to Strategic Intervention, along with reallocated Property Acquisition budget Total 4,840,629 9,218,020 4,377,391 Housing Funds Changes Fund Line Description Budget Forecast Variance Primary Housing Capital Reserves -Property Acquisition 1,599,880 964,233 (635,647) Housing Development Loan Program 0 1,124,053 1,124,053 School District Family & Workforce Housing 0 375,947 375,947 Housing Development Fund Housing Development Loan Program 4,230,000 2,848,000 (1,382,000) Total 5,829,880 5,312,233 (517,647) Discretionary Expenses by Housing Fund 6,822,2337,339,880 (517,647) Budget Forecast Variance Housing Funds Revenue Change 10,000 500,000 1,599,880 5,230,000 10,000 500,000 2,464,233 3,848,000 Secondary Housing Westside Community Initiative Primary Housing Housing Development Fund 1 6 1 8 1 5 1 7 Revenue Changes by Housing Funds - 1,599,880 4,230,000 375,947 964,233 3,972,053 School District Family & Workforce Housing Capital Reserves - Housing Property Acquisition Housing Development Loan Program Housing Funds Expense Changes by Line Description Administration Fund Changes Administration Fund Expense Changes Line Description Budget Forecast Variance Operating & Maintenance 300,000 660,000 360,000 Charges and Services 218,560 507,231 288,671 518,560 1,167,231 648,671 300,000 218,560 660,000 507,231 Operating & Maintenance Charges and Services Administration Fund Expense Changes 4,647,3263,998,655 648,671 Budget Forecast Variance Administration Fund Revenue Change