1. Attachment 2
CITY OF LAS CRUCES PROPOSED END-OF-YEAR BUDGET ADJUSTMENTS FISCAL YEAR JUNE 21, 2010

2. END OF YEAR ADJUSTMENTS
Attachment 2
END OF YEAR ADJUSTMENTS
Focus Is Compliance Related
Requests not Budget Enhancements
Regular Process as FY Winds Down
Good Budgetary Practice – DFA Recommended
Directed By Unanticipated Developments
Cost Increases/Opportunities
Volume/Price Change

3. General Fund Changes FY10 End of Year – Dollars Thousands
Revenue $1,039
Expenditures $102
Ending Balance $936

4. Reasons For GF Changes Dollars Thousands
Revenue
Trans. Of Excess DOJ Match $190
Reimbursement Paving Cuts (JU) $50
IT Internal Service Funds Closed $799
Expenditures
Distribute Unempl. Insurance $20
PW Paving Cuts $50
Airport Match for Runway $32

5. GF Reallocations No Change to Fund Balance –Dollars Thousands
Expenditures
Step Increases PD, FIRE, BC $284
Recruitment Expenses Adm/HR $11
Split of PS GRT for PD and Fire $188

6. SCOPE OF ADJUSTMENTS EOY Involves 49 Funds 43 Funds Being Adjusted
6 Funds being Closed
199 Individual Budgetary Items
104 Increases
95 Decreases

7. Selected Non-GF Adjustments
Alignment of Griggs Walnut Plume Project Across Multiple Funds
Updates Selected JU Projects to Actual Expenditures
Updates Depreciation
Closure of Recycling Operations in JU
Unemployment Insurance Funding Increased to Reflect Experience

8. EOY Summary
General Fund Ending Balance Up Due Primarily to Administrative Changes
Adjustments focused on compliance and Alignment – not budget enhancement
Good Routine Budgetary Business Practice

9. Two Amendments
Unanticipated bill for Unemployment Insurance of $13,500
Increase budget Senior Employment Programs to match revenues $387

10. General Fund Changes FY10 End of Year – Dollars Thousands Including Amendments
Revenue $1,039
Expenditures $116 ($ )
Ending Balance $923 ($936 – 14)

11. Reasons For GF Changes Dollars Thousands
Revenue
Trans. Of Excess DOJ Match $190
Reimbursement Paving Cuts (JU) $50
IT Internal Service Funds Closed $799
Expenditures
Distribute Unempl. Insurance $34 ($20+14)
PW Paving Cuts $50
Airport Match for Runway $32

12. Questions/Comments