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The summary by Fund type is provided below:
<br />
<br /> EXPENDITURES BY FUND TYPE
<br />
<br /> 2002-03 2003-04 2004-05
<br />General Fund $ 69,711,981 $ 68,300,017 $ 72,985,032
<br />Enterprise Funds 24,440,192 24,721,733 25,994,389
<br />Debt Service Funds 0 0 0
<br />Internal Service Funds 21,487,346 19,295,963 21,934,998
<br />Trust Funds 49,500 343,300 27,800
<br />Special Revenue Funds 26,492,729 22,749,116 24,068,912
<br />TOTAL EXPENDITURES 142,181,748 $135,410,129 $145,011,131
<br />
<br />Similar to the discussion in the previous section regarding revenue, it should be noted
<br />that in the expenditure graphs displayed in the Summary Section of the Budget, the
<br />Internal Service Funds and LPFD Fund expenditures are excluded, because they
<br />distort the comparisons. This is the result of reporting, what is in essence, duplicate
<br />expenditures. If we discount expenditures shown in the table above for the
<br />(bookkeeping only) duplication of costs in the Internal Service Funds and the LPFD
<br />Fund, then 2003-04 reflects a decrease of $4.98 million compared to 2002-03, and
<br />2004-05 reflects an increase of $4.46 million compared to 2003-04.
<br />
<br />The 2003-04 decrease of $4.98 million, or 5% decrease, is due primarily to:
<br />
<br />An increase of $3.88 million in personnel costs or 8.1%
<br />An offsetting decrease of $6.31 million in services and supplies due mostly to
<br />one-time costs in the Lower Income Housing Fund in 2002-03 and carryovers
<br />in various Funds from 2001-02 to 2002-03
<br />A decrease in replacement accruals (charges to the departments for use of
<br />equipment, vehicles, etc.) of $1.44 million
<br />A reduction in capital outlay requests of $1.1 million.
<br />
<br />The 2004-05 increase of $4.46 million, or 4.7% increase, is due primarily to:
<br />
<br />An increase of $5.55 million in personnel costs or 10.7%
<br />A decrease of $1.1 million due to one-time costs in 2003-04 in the Lower
<br />Income Housing Fund
<br />A projected increase in Zone 7 water costs of $450,000
<br />A projected increase in DSRSD charges of $400,000
<br />A decrease in replacement accruals of $300,000
<br />A reduction in capital outlay requests of $610,000.
<br />
<br />3. Net Transfers-out from All Operating Budget Funds
<br />
<br />Net transfers-out from all Operating Funds are projected to be $11.0 million in
<br />2003-04, and $9.6 million in 2004-05.
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