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JEFFERSON COUNTY
BOARD OF COUNTY COMMISSIONERS
AGENDA REQUEST
[R] CONSENT AGENDA
o
REGULAR AGENDA
FROM
DATE
SUBJECT:
Board of County Commissioners
County Administrator
Anne Sears, Budget Consultant
April 1 a, 2011
Resolution - Publish Budget Supplemental/Extension Hearing
TO:
STATEMENT OF ISSUE:
Various County Departments have requested increases to their 2011 budget. Per
RCW 36.40.140 the BOCC must hold a public hearing regarding the proposed budget
changes. This agenda item is to approve the public notice only; the individual changes
will be reviewed at the public hearing.
STRATEGIC GOALS:
These budget changes are intended to improve the cost effectiveness and efficiency of
the requesting departments.
ANALYSIS (PRO & CON):
Not Applicable
COST BENEFIT ANALYSIS:
Not Applicable
FISCAL IMPACT:
Provided in resolution
Revenue Budget Line Item:
Expenditure Budget Line Item:
Gain or Loss (-):
REQUESTED ACTION
Approve resolution to publish a notice for the Hearing.
REVIEWED BY:
Philip.Morley, County Administrator
Date
JEFFERSON COUNTY
STATE OF WASHINGTON
IN THE MATTER OF A HEARING NOTICE }
FOR PROPOSED SUPPLEMENTAL BUDGET}
APPROPRIATIONS/EXTENSIONS FOR }
VARIOUS COUNTY FUNDS }
RESOLUTION NO.
WHEREAS, various Jefferson County departments have made requests for supplemental
budget appropriations/extensions for their 2011 budgets; and,
WHEREAS, the increased spending in such requests are funded by additional sources
which were not anticipated at the time of preparing said budgets; and such sources include
unanticipated revenue received from fees, or grants from the State and Federal government, or
proceeds from the sale of bonds, or budgeted but unexpended monies from the prior budget year;
and,
WHEREAS, it appears to the Board of County Commissioners that a need and emergency
exists that could not have been foreseen or contemplated at the time of preparing the budgets for
2011. The following identified revenue and expenditure amounts are to be added to the various
Funds. Expenditure amounts in excess of revenues listed shall be appropriated from the
unencumbered balances and represent an extension of the Fund budgets listed:
FUt\D#
FUND Nl'ME
AIIfOl1\IT FROII/1
ll'JEN::1JM3ERED
FUND EY\lPNCE REVENUE
EXPENSE
CURRENT EXPENSEI~RAL FUND
001~ Dstrid Court
001-180-000 Saiff
001-270-000 f\bn Departrrental
Total Cene<al Fund
$0
$0
$57,027
$57.027
(24,865)
$10,856
$0
$10.856
$57.027
SPECIAL REVENlEICAPrrAlJENTERPRlSElINlERNAL SERVICE FlNlS
1 08'{xx){)1 0 V\SU Extension $3,000
160-000-010 Wlter Pollution Control $10,112
180.{XX){)10 Putjic Works Roads $0
303.{XX){)10 Central Senices $2,800
$113,867
$10,112
(155,000)
$116.867
(216,395)
$2,800
NOW, THEREFORE, BE IT RESOL VED, that an emergency is hereby declared, and that
supplemental budget appropriations/extensions be made for the above noted funds.
Page 1 of2
HEARING NOTICE: Resolution No.
2011 Budget Appropriations/Extensions
BE IT FURTHER RESOL VED, that a public hearing be held on the said emergency
extensions and that said hearing be held in the County Commissioners' Chambers, Courthouse,
. ~M
Port Townsend Washington, on the 2"~ day of May, 2011, at the hOllr of 10:15 a.m., and that
notice of said hearing be published in the official newspaper of Jefferson County, and that at said
hearing any interested taxpayer may appear and be heard for or against the extensions for such
alleged emergency.
APPROVED this _ day of April, 2011.
JEFFERSON COUNTY
BOARD OF COMMISSIONERS
SEAL:
John Austin, Chairman
ATTEST:
Phil Johnson, Member
Lorna Delaney, CMC
Clerk of the Board
David Sullivan, Member
Page 2 0[2
TO: BOARD OF COUNTY COMMISSIONERS
RE: Request for Emergency Budget Appropriation/Extension and Amendment
Date: April 1, 2011
District Court
Departmenl/F und Name
Commissioners: (mark all that apply with an "X")
o Please be advised that after a thorough examination of my current budget ij appears that the amount allocated is
insufficient to pay necessary expenses of this department for this year. After a careful examination of all the
expenditures within the department budget with respect to present and future needs, I find that my budget is
short. Therefore, for this current year for the reason's outlined below, I request an emergency appropriation and
budget extension in the amount of:
I $0 I
60/ 65'0 COO
Fund Number
o For funds other than Current Expense (General Fund)- - Is there enough Fund Balance (unencumbered cash)
to cover this additional expenditure?
OVes
DNo
o Please be advised that a revenue source (i.e. grant, new fee) has been received by this department which
was not included in the annual budget at the time it was prepared. Therefore, I request an emergency
appropriation and budget extension to include this new revenue in the budget this year as outlined below in the
amount of:
I -$24,865
BUDGET
CURRENT REVISION AMENDED
$199570 -$24865 $174705
$0
$0
$0
$199,570 -$24,865 $174,705
BARS Revenue #
33812.10.0000
Description
R ional Serv Contract with PT/Courts
BARS Expenditure #
Description
BUDGET
CURRENT REVISION AMENDED
$0 $0 $0
$0
$0
$0
$0
$0 $0 $0
Reason for A ro riation/Extension
The regional service contract was not negotiated or signed until after the 2011 budget had been submitted.
R"""p",cl:1'U"Y Submitted,
~ "" "-'-" (' zJ< ,,, ," t2
~.m~<,,_< <:_.__-(..=,--
Elected Official/Department Head S.
f9nature
/ /
TO: BOARD OF COUNTY COMMISSIONERS Date: ~!~~/!)
/ / L ) (
RE: Request for Emergency Budget Appropriation/Extension and Amendment v ~
Sheriff 001-180-000
Department/Fund Name Fund Number
Commissioners: (mark all that apply with an "X")
D Please be advised that after a thorough examination of my curent budget it appears that the amount allocated is
insufficient to pay necessary expenses of this department for this year. After a careful examination of all the
expenditures within the department budget with respect to present and future needs, I find that my budget is
short. Therefore, for this current year for the reason(s) outlined below, I request an emergency appropriation and
I budget extension in the amount of:
I
D For funds other than Current Expense (General Fund)- - Is there enough Fund Balance (unencumbered cash)
to cover this additional expenditure?
BYes
No
[!] Please be advised that a revenue source (i.e. grant, new fee) has been received by this department which
was not included in the annual budget at the time it was prepared. Therefore, I request an emergency
appropriation and budget extension to include this new revenue in the budget this year as outlined below in the
amount of:
I $10,856 I
BUDGET
BARS Revenue # Description CURRENT REVISION AMENDED
33916.80.4000 Byrne Equipment Grant $0 $10,856 $10,856
$0
$0
$0
TOTAL REVENUE $0 $10,856 $10,856
BUDGET
BARS Expenditure # Description CURRENT REVISION AMENDED
51400.00.0000 Pendinq labor Neqotiations -$54,737 $54,737 $0
52127.35.0000 Equipment $51,200 -$47,200 $4,000
52122.10.0500 Patrol Overtime $92,790 -$7,537 $85,253
52521.35.0000 Byrne Grant Equipment $0 $10,856 $10,856
$0
TOTAL EXPENDITURE $10,856 $100,109
Reason for Appropriation/Extension
There is a remaining balance of $10,856 in our Byrne grant Corresponding revenues and expenditures have
been added to the budget The additional amendments to the budget show reductions in lieu of salary freeze
in 2011 and do not change the bottom line of the budget
~ r- '. . .
Respectfully SubmiUe<;l, , /1
. / ,-- --,~/ /
; /--..-- ,
Electe~I/Depa~t Head $ignature ~'
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TO: BOARD OF COLIN ry COvlMISSIONERS
RE: Request ror Emcrgcncy Budgcl Appropriation/Extension and Amcndmcnt
Date: April 4, 2011
)\on Departmental
Department/Fund Namc
001-270-000
Fund Number
Commissioners: (check all that "pply)
o Please be advised that after a thorough examination of my current budget it appears that the amount allocated is
insufficient to pay necessary expenses of this department for this year. After a rareful examination of all the
expenditures within the department budget with n:spcct to present and future needs, ] find that my budget is short.
Therefore. I request an emergency appropriation and budget extension in the amount _ $57,027.00
for this current year for the rcason{s) outlined below.
o For funds other than Current l'.xpenw -- Is there enough Fund Balance (unencumbered cash) to COVl:r this additional
expenditure'? Yes '<0
o Please be advised that a revenue source (Le. grant, new fee) has been received by this department which was not
included in the annual budget at the lime it \vas prepared. Therefore, [ request an emergency appropriation and budget
cxtemion in the amount of to include this new revenue in the budget this year as outlined belO\\'.
BARS # Revenue i
-~=-=r
Description
Current
Budo-et
Revision
New Budget
TOTAL REVENUE
50.00
$0.00
50.00
$0.00
50.00
SO.OO
$0.00
BARS # Expenditure J)est:ription
Current
Budo-ct
$405,191.00
Revision Ne\",' Budget
5 1281.41.0002 Public Defender
S57,onoo 5462.220.00
SO.OO
SO.OO
SO.OO
$0.00
TOTAL EXPE:-iDlTlJRE
$405,193.00
$57,027.00
S462.220.00
Reason tc)r Appropri"lion/r':xlension
Nc\",,' f)ublic Defender contract for 20 II wasn't approvcd until aftcr the budgd was adopted.
Respectfully submitted,
TO: BOARD OF COUNTY COMMISSIONERS
RE: Request for Emergency Budget Appropriation/Extension and Amendment
Date: March 1, 2011
WSU JEFFERSON COUNTY EXTENSION
DepartmenUFund Name
108000010
Fund Number
Commissioners: (mark all that apply with an "X")
[K] Please be advised that after a thorough examination of my current budget it appears that the amount allocated is
insufficient to pay necessary expenses of this department for this year. After a careful examination of all the
expenditures within the department budget with respect to present and future needs, I find that my budget is
short. Therefore, for this current year for the reason's outlined below, I request an emergency appropriation and
budget extension in the amount of:
I $103,000 I
o For funds other than Current Expense (General Fund)- - Is there enough Fund Balance (unencumbered cash)
B~~~over this additional expenditure?
[K] Please be advised that a revenue source (i.e. grant, new fee) has been received by this department which
was not included in the annual budget at the time it was prepared. Therefore, I request an emergency
appropriation and budget extension to include this new revenue in the budget this year as outlined below in the
amount of:
I $103,000
BARS Revenue #
333.14.19.0305
Description
ST OF WA-DEPT OF ECOLOGY
MARINE RESOURCE COMMITTEE
BUDGET
CURRENT REVISION
$134,020
$109,133
AMENDED
$0
$243,153
$0
$0
$243,153
TOTAL REVENUE
$134,020
$109,133
TOTAL EXPENDITURE
BUDGET
CURRENT REVISION AMENDED
$78,400 $109,133 $187,533
$0
$0
$0
$0
$78,400 $109,133 $187,533
BARS Expenditure #
531.9.041.0031
Description
PROJECT CONTGRACT CONSULTANT
Reason for Appropriation/Extension
STATE OF WASHINGTON, DEPARTMENT OF ECOLOGY - MARINE RESOURCES COMMITTEE PROJECT
GRANT WAS AMENDED IN JANUARY 2011 TO INCLUDE AN ADDITIONAL $103,000 IN TASKS.
THIS REQUEST IS 100% GRANT FUNDED.
TO: BOARD OF COUNTY COMMISSIONERS
RE: Request for Emergency Budget Appropriation/Extension and Amendment
Date: February 1, 2011
WSU JEFFERSON COUNTY EXTENSION
DepartmenUFund Name
Commissioners: (mark all that apply with an "X")
~ Please be advised that after a thorough examination of my current budget it appears that the amount allocated is
insufficient to pay necessary expenses of this department for this year. After a careful examination of all the
expenditures within the department budget with respect to present and future needs, I find that my budget is
short. Therefore, for this current year for the reason's outlined below, I request an emergency appropriation and
bud et extension in the amount of:
$4,737
108000010
Fund Number
D For funds other than Current Expense (General Fund)- - Is there enough Fund Balance (unencumbered cash)
to cover this additional expenditure?
DYes
DNo
~
Please be advised that a revenue source (i.e. grant, new fee) has been received by this department which was
not included in the annual budget at the time it was prepared. Therefore, I request an emergency appropriation
and budget extension to include this new revenue in the budget this year as outlined below in the amount of:
I $4,734 I
TOTAL REVENUE
BUDGET
CURRENT REVISION AMENDED
$0 $4,734 $4,734
$0
$0
$0
$0 $4,734 $4,734
BARS Revenue #
33857.00.0000
Description
COMMUNITY SERVICES
TOTAL EXPENDITURE
BUDGET
CURRENT REVISION AMENDED
$400 $4,234 $4,634
$24,433 $500 $24,933
$0
$0
$0
$24,833 $4,734 $29,567
BARS Expenditure #
57121.10.0600
57121.20.0000
Description
TEMP WAGES-CLERK HIRE
BENEFITS
Frontier Bank gave Katherine Baril a check for the balance of the funds in the former Economic Development Council.
The EDC offices were formerly located in the Frontier Bank building and their bank account held at Frontier Bank, now
known as Union Bank. WSU Jefferson County Extension Department will pay Victoria Polling / Temp Clerk Hire
Wages and benefits related to Team Jefferson work.
Respectfully Submitted!.,
Pamela Roberts I ,. ,.C"
Elected OfficiallDepartment Head Signature
~ ~~\..
TO BOARD OF COUNTY COMMISSIONERS Date: February 1, 2011
RE: Request for Emergency Budget Appropriation/Extension and Amendment
WSU JEFFERSON COUNTY EXTENSION 108000010
DepartmenUFund Name Fund Number
Commissioners: (mark all that apply with an "X")
0 Please be advised that after a thorough examination of my current budget it appears that the amount allocated is
insufficient to pay necessary expenses of this department for this year. After a careful examination of all the
expenditures within the department budget with respect to present and future needs, I find that my budget is
short. Therefore, for this current year for the reason's outlined below, I request an emergency appropriation and
budget extension in the amount of:
I $3,000 I
0 For funds other than Current Expense (General Fund)- - Is there enough Fund Balance (unencumbered cash)
to cover this additional expenditure?
~Yes
No
D
Please be advised that a revenue source (i.e. grant, new fee) has been received by this department which was
not included in the annual budget at the time it was prepared. Therefore, I request an emergency appropriation
I and budget extension to include this new revenue in the budget this year as outlined below in the amount of:
I
BUDGET
BARS Revenue # Description CURRENT REVISION AMENDED
$0 $0
SO
$0
$0
.......... .....:... .....: ..{.. S .... . {...{{ TOTAL RE\lSNOE $0 $0 $0
BUDGET
BARS Expenditure # Description CURRENT REVISION AMENDED
57121.45.0020 SUITE 213A IOFF SPRUCE ROOM LOBBY) $6,000 $2,700 $8,700
57121.47.0010 UTILITIES SPURCE ROOM $600 $300 $900
$0
$0
$0
..... ""'" .... .:...... '. . TOTAL EXPENDITURE $6,600 $3,000 $9,600
Continue to lease the office in front of the Spruce Room, Suite 213A, for six months. This space will also be sublet
when available and appropriate.
Respectfully Submitted, .:) ,f) ,.' / i-;-
Pamela Roberts I {,I hi. )'4 Ir" " .
Elected OffiCial/Department Head Si~;;'ature
TO: BOARD OF COUNTY COMMISSIONERS
RE: Requestl'or Emergency Budget Appropriation. Extension and Amendment
Date: April 4, 2011
Water Pollution ContTol
160-000-0 I 0
Fund Number
Department/Fund Name
Commissioners: (check all thaI apply)
lZI Please be advised that aller a thorough examination of my current budget it appears that the amount allocated is
insufficient to pay ncn:ssary expenses of this depaltmcm for this year After a careful examination of all the
expenditures within the department budget "vith respect to present and future needs, I find that I11Y budget is short.
Therefore.] request an emergency appropriation and budget extension in the amount $10,112.00
for this current year for the rcasonfs) outlined belm\',
IZI ror funds other t/Ian Current E~'(petlse -- Is there enough Fund Balance (unencumbered cash) to cover this additional
\:xpenditurc'? Yes'; No
o Pkase bl' advised that a revcnue source (Lc. grant, new fce) has been rcC.'civcd by this department which \vas not
included in the annual budgd at the time it \vas prepared. fherefore, I request dn emergwcy appropriation and budget
extension in the amount of" to include this nl'\V revenue in the budget this year as outlined below.
BARS # Rcvcnue
DcsC.'ription
,
c-
TOTAL REVENUE
BARS # Expcnditure
Dcscription
53170.70.00 I 0 DOE Loan 1,0700000 I Principal
53 170.80.00 I 0 DOE Loan 1.0700000 I Interest
TOTAL EXPENDITURE
Reason f()r Appropriation/Extension
l"here are nmv:2 DOE Water Quality Loans. This newer loan \vas overlookl'd at the time the budget was turned in.
!lomeO\vncrs pay off their loans to the COUllty, and the County pays DOE.
Respect1iilly submitted,
/
. <4["L de
TO: BOARD OF COUNTY COMMISSIONERS Date April 11 , 2011
RE Request for Emergency Budget Appropriation/Extension and Amendment
PUBLIC WORKS / ROADS 180.000.010
Department/Fund Name Fund Number
Commissioners: (mark all that apply with an "X")
D Please be advised that after a thorough examination of my current budget it appears that the amount allocated is
insufficient to pay necessary expenses of this department for this year. After a careful examination of all the
expenditures within the department budget with respect to present and future needs, I find that my budget is
short. Therefore, for this current year for the reason's outlined below. I request an emergency appropriation and
budget extension in the amount of
I -$216,395 I
D For funds other than Current Expense (General Fund)- - Is there enough Fund Balance (unencumbered cash)
to cover this additional expenditure?
BYes
No
D Please be advised that a revenue source (i.e. grant, new fee) has been received by this department which
was not included in the annual budget at the time it was prepared. Therefore, I request an emergency
appropriation and budget extension to include this new revenue in the budget this year as outlined below in the
amount of
I -$155,000 I
BUDGET
BARS Revenue # Description CURRENT REVISION AMENDED
33402.73.0000 RCO Grants (State) $170,000 -$155,000 $15,000
$0
$0
$0
TOTAL REVENUE $170,000 -$155,000 $15,000
BUDGET
BARS Expenditure # Description CURRENT REVISION AMENDED
51400.00.0000 Pendinq Labor Neqotiations -$93,605 $93,605 $0
59500.65.0000 Construction Proiects $1,519,500 -$310,000 $1,209,500
$0
$0
$0
TOTAL EXPENDITURE $1,425,895 -$216.395 $1,209,500
Reason for Appropriation/Extension
This is to adjust the budget to show reductions in lieu of a salary freeze in 2011. The Larry Scott Trail Segment 4
project is funded 50% by local funds and 50% with a Recreation and Conservation Office (RCO) grant which
represents one of the highest local matches for all current projects. In order to accomodate the budget reduction.
the local match for this project was eliminated. The grant funding will be returned to the RCO.
Respectf,ylly Submitted, ,/
'"-';:' L4-_;h ,. / ;'
~/, l' '^f
- , \/"_[./" v ..
/ / l
,
Elected OfficiallDepaftrnent Head Signature
TO: BOARD OF COUNTY COMMISSIONERS
RE: Request For Emergency Budget Appropriation/Extension and Amendment
Date: 04/05/1 I
Central Services
303-000-010
Fund Number
Department/Fund Name
Commissioners: (check all that apply)
o Please be advised that after a thorough examination of my current budget it appears that the amount allocated is
insufficient to pay necessary expenses of this department for this year. After a careful examination of all the
expenditures within the department budget with respect to present and future needs, I find that my budget is short.
Therefore, J request an emergency appropriation and budget extension in the amount
for this current year for the reason(s) outlined below.
o For funds other than Current Expense -- Is there enough Fund Balance (unencumbered cash) to cover this additional
expenditure? Ycs_____.. No____
o Please be advised that a revenue source (i.e. grant, new fee) has been received by this department which was not
included in the annual budget at the time it \yas prepared. Therefore, I request an emergency appropriation and budget
extension in the amount of to include this new revenue in the budget this year as outlined belmv.
BARS # Revenue Description
Current
Bud et
$0.00
Revision Nel'!' Budget
$0.00
$000 $0.00
$0.00
$0.00
$0.00
$0.00 $0.00
BARS # Expenditure Description
59700.00.0019 Intcrfund Transfer ~ Construction & Rcnovati
(303-000-010)
Current
Bud et
$0.00
Revision New Budget
TOTAL EXPENDITURE
$0.00
$2,800.00 52,800.00,
50.00
50.00
50.00
$0.00
$2,800.00 $2,800.00
Reason for Appropriation/Extension
The cash balance in the Courthouse Capital Improvement Fund (303-000-010) should be transferred to the Construction &
Renovation Fund (301-000-010) as the funds \-vere designated for the Courthouse TOV.ier project \.vhich has been completed and
closed out.
,
?
.....m."".'''".."...."..................,..
Respectfully submitted,
"'(..\ i.",
TO BOARD OF COUNTY COMMISSIONERS Date: April 11, 2011
RE: Request for Emergency Budget Appropriation/Extension and Amendment
PUBLIC WORKS I SOLID WASTE 401.000.01 0
Department/Fund Name Fund Number
Commissioners: (mark all that apply with an "X")
D Please be advised that after a thorough examination of my current budget it appears that the amount allocated is
insufficient to pay necessary expenses of this department for this year. After a careful examination of all the
expenditures within the department budget with respect to present and future needs, I find that my budget is
short. Therefore, for this current year for the reason's outlined below. I request an emergency appropriation and
budget extension in the amount of:
I $0 I
D For funds other than Current Expense (General Fund)- - Is there enough Fund Balance (unencumbered cash)
to cover this additional expenditure?
BYes
No
D Please be advised that a revenue source (i.e. grant, new fee) has been received by this department which
was not included In the annual budget at the time it was prepared. Therefore, I request an emergency
appropriation and budget extension to include this new revenue in the budget this year as outlined below in the
amount of:
I $0 I
BUDGET
BARS Revenue # Description CURRENT REVISION AMENDED
$0
$0
$0
$0
TOTAL REVENUE $0 $0 $0
BUDGET
BARS Expenditure # Description CURRENT REVISION AMENDED
51400.00.0000 Pendinq labor Neqotiations -$15,913 $15,913 $0
53700.10.0000 Salaries & Waqes $334,803 -$9,728 $325,075
53700.20.0000 Personnel Benefits $196,768 -$6,185 $190,583
$0
$0
TOTAL EXPENDITURE $515,658 $0 $515658
Reason for Appropriation/Extension
This is to adjust the budget to show reductions in lieu of a salary freeze in 2011. The reduction was accomplished
through the elimination of a part time solid waste position.
Re~p6atfully Submittrq,
:'1 -<';-l~,.I ./
" I' .'<."-r
. ,
Elected OfficiallDeipartment Head Signature
TO BOARD OF COUNTY COMMISSIONERS Date:
RE: Request for Emergency Budget Appropriation/Extension and Amendment
Information Services
DepartmenUFund Name
Commissioners: (mark all that apply with an "X")
D Please be advised that after a thorough examination of my curent budget it appears that the amount allocated is
insufficient to pay necessary expenses of this department for this year. After a careful examination of all the
expenditures within the department budget with respect to present and future needs, I find that my budget is
short. Therefore, for this current year for the reason(s) outlined below, I request an emergency appropriation and
budget extension in the amount of:
I I
506
Fund Number
D For funds other than Current Expense (General Fund)- - Is there enough Fund Balance (unencumbered cash)
B~~~over this additional expenditure?
D
Please be advised that a revenue source (Le. grant, new fee) has been received by this department which was
not included in the annual budget at the time it was prepared. Therefore, I request an emergency appropriation
and budget extension to include this new revenue in the budget this year as outlined below in the amount of:
I $0 I
BARS Revenue #
Description
BUDGET
CURRENT REVISION
TOTAL REVENUE
$0
AMENDED
$0
$0
$0
$0
$0
$0
BARS Expenditure #
51400.00.0000
51979.48.0000
59418.64.0001
Description
Pendin Labor Ne otiations
Re air & Maintenance
Co iers
BUDGET
CURRENT REVISION AMENDED
-$17,230 $17,230 $0
$32,142 -$6,000 $26,142
$31,000 -$11,230 $19,770
$0
$0
$45,912 $0 $45,912
Reason for Appropriation/Extension
This is to adjust the budget to show reductions to budget in lieu of salary freeze in 2011.