Finance Department Presentation to the City of Houston

Finance Department Presentation to the City of Houston Budget and Fiscal Affairs Committee Special Revenue Funds Review December 12, 2017 Tantri Emo, Interim Director Will Jones, Assistant Director

Overview • Per Motion No. 2017 -0275, the Finance Department shall provide recommendations regarding the continued use of each Special Revenue Fund. The Finance Department’s review of the Special Revenue Funds shall be presented to the Budget and Fiscal Affairs Committee no later than the end of FY 2018 Q 2 or September 30, 2017. 2

What is a Special Fund? • According to GASB 54 statement, Special revenue funds are used to account for and report the proceeds of specific revenue sources that are restricted or committed to expenditure for specified purposes other than debt service or capital projects. – The term proceeds of specific revenue sources establishes that one or more specific restricted or committed revenues should be the foundation for a revenue fund. 3

Restricted vs Committed • Restricted – Fund balance should be reported as restricted when constraints placed on the use of resources are: – Externally imposed by creditors, grantors, contributors, or laws or regulations of other governments; or imposed by law through constitutional provisions or enabling legislation (legally enforceability). • Committed – Self-imposed legal limitation by the government’s highest level decision making authority (City Council, County Commission, etc. ). Committed amounts cannot be redeployed (transferred) for other purposes unless formal action is approved, or reversed, by the decision making authority. 4

Fund Analysis Approach These funds can be grouped into 4 categories: 1. General Funded: Funds that are partially or fully funded by the General Fund. 2. Externally Restricted: Funds that can be spent only for the specific purposes stipulated by constitution, external resource providers, or through enabling legislation. 3. Hybrid/Other: Funds with sources of revenue other than fees or General Fund. In some cases, these funds are a hybrid of different fund types and require a breakdown of sources and uses. 4. Fees/Permits Based: Funds established by this governing body where the source of revenues are fees or permits to be used for a specific purpose. 5

Number of Special Revenue Funds • For the purpose of this presentation, we will focus on all funds except the Trust/Bond. 6

General Funded Details of each fund can be found in the appendix. 7

Externally Restricted Funds Details of each fund can be found in the appendix. 8

Externally Restricted Funds Details of each fund can be found in the appendix. 9

Externally Restricted Funds Details of each fund can be found in the appendix. 10

Externally Restricted Funds Details of each fund can be found in the appendix. 11

Hybrid/Other Funds - Closed 12

Hybrid/Other Funds Details of each fund can be found in the appendix. * These funds are technically not an enterprise fund; however, it is closely associated with the Combined Utility System Fund. 13

Hybrid/Other Funds Details of each fund can be found in the appendix. 14

Hybrid/Other Funds Details of each fund can be found in the appendix. 15

Fees/Permits Based Funds Details of each fund can be found in the appendix. 16

Fees/Permits Based Funds Details of each fund can be found in the appendix. 17

Finance Department Recommendations/Forward Looking Considerations

Recommendations / Options • General Funded – Dissolve the funds, returning the activities therein to the General Fund and transfer the remaining fund balance. – Amend the creating ordinance to modify the uses of the revenues sources to allow for transfer to the General Fund or another fund for appropriate expenditures. – Establish a fund balance policy, identifying the minimum and maximum levels. Any fund balance above the maximum level should be transferred to General Fund. • Externally Restricted Funds – The fund balance in these funds are restricted and cannot be diverted for other uses. – Ensure restricted funding is used for the intended purpose. 19

Recommendations / Options • Hybrid Funds – Differentiate the restricted from the committed sources and uses. – Amend the creating ordinance to modify the uses of the committed revenues sources to allow for transfer to the General Fund or another fund for appropriate expenditures. – Establish a fund balance policy, identifying the minimum and maximum levels. Any fund balance above the maximum level should be transferred to General Fund. – Close out inactive funds. 20

Recommendations / Options • Fees/Permits Based – Amend the creating ordinance to modify the uses of the committed revenues sources to allow for transfer to the General Fund or another fund for appropriate expenditures. – Establish a fund balance policy, identifying the minimum and maximum levels. Any fund balance above the maximum level should be transferred to General Fund. 21

Questions 22

Appendix 23

Finance Department General Funded

BARC Special Revenue Fund Purpose: This fund was created in 2010 by Ordinance 2010 -856 for the maintenance and operation of the City’s animal shelter and programs. Prior to 2010 all activities related to BARC were reported in the General Fund Overview: This fund is approximately 85% funded by the General Fund. Over the past 5 years, the GF contribution has grown by 5%. The average ending fund balance is $2. 5 million. Personnel: Based on the 5 year average 67% of total expenditure is comprised of personnel. The FY 2018 Budget funds 116. 2 FTEs. 25

Forensic Transition Special Fund Purpose: This fund was created by Ordinance 2013 -614 for the transition of forensics operations from the Houston Police Department to the independently formed Houston Forensics Science Local Government Corporation (LGC). The Fund’s budget covers COH employees that provide services to the Houston Forensics Science LGC. Overview: This was created as a transition fund with the intent that it will eventually be dissolved. Over the past 4 years, expenditures and revenues decreased by 18% as employees leave the COH and are transferred to the Houston Forensics Science LGC. Personnel: Based on the 4 year average 93% of total expenditure is comprised of personnel. The FY 2018 Budget funds 54. 0 FTEs. 26

Maintenance Replacement & Renewal Fund (MRR) Purpose: This fund was created in 2014 by Ordinance 2014 -602 for the maintenance of city facilities, fleet, equipment and technology to maximize service efficiencies, and to minimize the life cycle cost of each asset. Funding guidelines were strengthen with the implementation of the financial policies. Overview: This fund is 100% funded by the General Fund. Since FY 2015, the fund has grown by 15% with a budget of approximately $21 million. As indicated in the Financial Policies (F. 9), funding for the operational maintenance of General Fund facilities shall increase by at least 0. 25% each fiscal year beginning FY 2016 and continuing until annual funding reaches at least 2% of Current Replacement Value at which time it will remain constant. Personnel: Based on the 3 year average 38% of total expenditure is comprised of personnel. The FY 2018 Budget funds 91. 9 FTEs. 27

Recycling Revenue Fund Purpose: This fund was created in 2008 by Ordinance 2008 -792 for the expansion and implementation of the recycling program and related services. Prior to 2008 all recycling activities were reported in the General Fund. Overview: In FY 2018, this fund is 87% funded by the General Fund. Over the past 4 years the General Fund contribution has grown by 54%. With the collapse of the commodities market, this fund has relied on support from the General Fund. Personnel: Based on the 5 year average 11% of total expenditure is comprised of personnel. The FY 2018 Budget funds 4. 0 FTEs. 28

Finance Department Externally Restricted Funds

Asset Forfeiture Fund Purpose: This fund was created in 1988 by Ordinance 1988 -1734 to account for asset forfeiture proceeds. These forfeiture proceeds are generated as a result of law enforcement efforts against illegal and criminal activity. Proceeds received under the various guidelines must be used for law enforcement purposes. Overview: HPD receives asset forfeiture proceeds under guidelines set forth by the U. S. Department of Justice, the U. S. Treasury Department, and the State of Texas. Personnel: Based on the 5 year average 41% of total expenditure is comprised of personnel. The FY 2018 Budget funds $3. 9 million in overtime, the equivalent of 30. 6 FTEs. 30

Auto Dealers Fund Purpose: This fund is responsible for regulating automotive business, auto salesmen, storage lots, and towing industries. Revenue sources are from auto dealer industry licenses/permits, auction fees and administrative towing fees. Overview: The Auto Dealers fund was established to account for the funds that HPD receives during the enforcement of Chapter 8 of the City’s Code of Ordinances. This ordinance was passed in compliance with Texas Senate Bill 226 of the 45 th Legislative Session. Personnel: Based on the 5 year average 49% of total expenditure is comprised of personnel. The FY 2018 Budget funds 32 FTEs. 31

Bayou Greenway 2020 Fund Purpose: This fund was created in 2014 by Ordinance 2014 -653 to manage the maintenance of the Bayou Greenways 2020 project entered with the Houston Parks Board, Inc. Overview: This is funded solely by the Houston Parks Boards, Inc. (HPB) for the maintenance of trails and parks developed by HPB. The Parks and Recreation Department is responsible for mowing and maintenance of White Oak Bayou meadow lands. Personnel: Based on the 3 year average 91% of total expenditure is comprised of personnel. The FY 2018 Budget funds 17. 0 FTEs. 32

Cable Television Fund Purpose: This fund was created in 2011 by Ordinance 2011 -731 to fund for public access cable television programming and related costs in the Cable Television Special Fund. Revenues are collected from Public, Educational and Governmental (PEG) fees collected from state franchises. Overview: Fund was establish to adhere to the 82 nd Legislative Session SB 1087. This bill requires any entity or person providing cable service or video service to contribute to municipalities to fund public access cable television programming and related cost. Personnel: Based on the 5 year average 31% of total expenditure is comprised of personnel. The FY 2018 Budget funds 19. 0 FTEs. 33

Child Safety Fund Purpose: This fund was created in 1991 by Ordinance 1991 -939 to fund public, parochial, and private school crossing guard program. Covered by the available funding are approximately 700 plus guards, for 300 plus schools, in 12 districts. Overview: . Revenues from this fund come from the assessment of $5. 00 municipal court fee on each parking violation, $25. 00 Municipal Court fee on each violation in a school crossing zone, and a $1. 50 fee for each vehicle registration. The legislation creating this fund also provides any surplus can be used for programs designed to enhance child safety. Personnel: This fund does not have personnel. 34

Community Health & Assessment Fund Purpose: This fund was created to provide health care services to the community by preventing the spread of communicable diseases and optimizing well being through human services. Overview: Hurricane Ike donations are the sole revenue source. Over the year, expenditures continue to decline. Personnel: This fund does not have personnel. 35

Disaster Recovery Fund (Tropical Storm Alison) Purpose: This fund was created for repairs, relief and recovery relating to Tropical Storm Allison. Overview: The revenues for this fund is through grants from FEMA. This fund will be close in FY 2018. The fund balance will be transfer to the Disaster Recovery Fund, Fund 5303. Personnel: This fund does not have personnel. 36

Essential Public Health Service Fund Purpose: This fund was created in 2013 by Ordinance 2013 -102 to offset costs associated with the administration of Medicaid Transformation Waiver projects and to perform other essential public health services. Overview: This fund captures the costs and reimbursement of the projects incurred for the expansion of health and human services by meeting performance targets required by the State. The assigned value includes 100% reimbursement of the program costs and the required 42% local match for the project. Personnel: Based on the 5 year average 47% of total expenditure is comprised of personnel. The FY 2018 Budget funds 201. 7 FTEs. 37

Houston Tran. Star Fund Purpose: This fund was established in 2004 for the core objective of Traffic Management and Vehicle Commuting Safety to fund for transportation and emergency management planning and operations in the Houston/Harris County area. This fund provides maintenance of physical support system, repair and expansion projects at the Houston Tran. Star Center. Overview: The source of revenues are grants from METRO and Tx. DOT. This fund is a collaborative program between the City of Houston, Harris County, the Metropolitan Transit Authority of Harris County (METRO) and the Texas Department of Transportation (Tx. DOT), Homeland Security and emergency management functions in 13 counties surrounding and including the City of Houston. Personnel: Based on the 5 year average 35% of total expenditure is comprised of personnel. The FY 2018 Budget funds 9. 0 full-time FTEs. 38

Juvenile Case Manager Fee Fund Purpose: This fund was created in 2007 by Ordinance 2007 -1297 to reduce truancy and limit juvenile exposure to the criminal justice system, referrals to social services and increased student family accountability. Overview: The fund collects a $5. 00 court fee for each paid conviction of a Class “C” misdemeanor office. Changes in 2014 allows the City to collect an additional $2. 00 for every paid conviction as part of the States’ Truancy Prevention and Diversion Program. The City retains $1. 00 and $1. 00 is remitted to the State. Personnel: Based on the 5 year average 92% of total expenditure is comprised of personnel. The FY 2018 Budget funds 22. 0 FTEs. 39

Library Special Revenue Purpose: This fund was created for the purchase of materials and implement programs for children and teenagers as intended by donors. Overview: This fund is known as the “Slaughter Fund”. The Houston Public Library is the recipient of Henry Lee Slaughter, Jr. Trust Fund. The fund was received and deposited by the City in FY 2007. The original “Slaughter Fund” has been exhausted and used for the intended purpose. The Houston Public Library now uses this fund as a Special Revenue Fund. This fund is 100% funded by donor donations. Since FY 2013, the fund has seen a 41% decrease in the amount of contributions. Personnel: This fund does not have personnel. 40

Municipal Court Building Security Fund Purpose: This fund was created to protect the safety and welfare of civilians and employees by ensuring adequate security equipment, procedures and personnel are present at all court locations. Overview: The Municipal Court Building Security Fund collets a $3. 00 court fee for each paid conviction of a Class “C” misdemeanor offense as required by the Texas Code of Criminal Procedure. Personnel: This fund does not have personnel. 41

Municipal Court Technology Fee Fund Purpose: This fund was created to finance the purchase of or maintain the technological enhancements of the courthouse. Overview: The Municipal Court Technology Fee Fund collets a $4. 00 court fee for each paid conviction of a Class “C” misdemeanor offense as required by the Texas Code of Criminal Procedure. Personnel: Based on the 5 year average 14% of total expenditure is comprised of personnel. The FY 2018 Budget funds 1. 0 FTE. 42

Nuisance Abatement Fund Purpose: This fund was created to be used for ongoing nuisance abatement include regular and overtime compensation, hiring additional staffing for nuisance abatement and enforcement. Overview: The revenue collected is from the pursuant of the Texas Civil Practice and Remedies Code Chapter 125 for the purpose of ongoing nuisance abatement. Personnel: This fund does not have personnel. 43

TIRZ Affordable Housing Fund Purpose: This fund was created per the Texas Tax Code Chapter 311 to promote affordable housing initiatives throughout Houston. Overview: Chapter 311 requires that the project plan for a TIRZ designated under Section 311(a)(4) must provide that at lease one-third of the tax increment be used to provide affordable housing during the term of the TIRZ. These funds are limited exclusively to the provision of affordable housing but may be expended in areas outside the TIRZ from which the tax increment is generated. Personnel: Based on the 5 year average 41% of total expenditure is comprised of personnel. The majority of the personnel expenditures are administrative costs. 44

Woodlands Regional Participation Purpose: This fund was created in 2007 by Ordinance 2007 -1169 to provide improvements to parks property acquired by the City and improvements in the Comprehensive Mobility Plan. Overview: Funding for this is through the Woodlands Township net sales and use tax collection at the rate of 1/16 th of the 1% sales tax. Personnel: This fund does not have personnel. 45

Finance Department Hybrid/Other Funds

Consumer Choice Initiative Purpose: This fund was created to assist the citizens of Houston to minimize the impact of energy and their quality of life. Overview: Proceeds after FY 2011 are due to interest on fund balance. Personnel: This fund does not have personnel. 47

Dedicated Drainage & Street Renewal Special Revenue Fund (DDSRF) Purpose: This fund was created in 2010 by Ordinance 2010 -879 to provide a dedicated, Pay-As-You-Go Fund (Re-Build Houston) for enhancement, improvement and ongoing renewal of Houston’s drainage and streets, as well as traffic control operations. Prior to 2010, this was part of the General Fund. Overview: Re-Build Houston is a direct result of the City voter’s approving Proposition One on November 2, 2010. There are four sources of revenue for street and drainage project; Ad valorem taxes, drainage utility charge, developer drainage impact fee, and third party funding (METRO, Tx. DOT, Federal Grants) as such all revenues must be used for their intended purpose. Personnel: Based on the 5 year average 16% of total expenditure is comprised of personnel. The FY 2018 Budget funds 501. 2 FTEs The DDSRF Fund is technically not an enterprise fund; however, it is closely associated with the Combined Utility System Fund. 48

Development Drainage Impact Fee Purpose: This fund was created in 2013 by Ordinance 2013 -281 to collect one-time fee paid only by new development that results in an increase to the amount of impervious areas at the time of building permit. The fees are used for Re-Build Houston. This is a pass through fund in which expenses are transfers to capital projects. Overview: Impact fees are assessed by the City on new development projects. These fees are intended to recover some of the costs incurred by the City for the expansion of the infrastructure network necessary to serve that new development. Personnel: This fund does not have personnel. The Development Drainage Impact Fund is technically not an enterprise fund; however, it is closely associated with the Combined Utility System Fund. 49

Health Special Revenue Fund Purpose: Prior to FY 2014, this fund was reported as non-budgeted fund to support the Houston Health Department consumer food technology, ambulance inspection, permitting of ambulance operators, vital statistics, specific public health services, community activities and care for the family, children and elderly. Overview: This fund contains several revenue generating activities, collecting fees for services that are supported by ordinances including 2010 -692 and 2012 -0254 and donated funds. Personnel: Based on the 5 year average 43% of total expenditure is comprised of personnel. The FY 2018 Budget funds 26. 1 FTEs 62

Housing Special Revenue Fund Purpose: The Housing Special Revenue Fund was created as a result of proceeds from the sale of City owned multi-family properties under what was previously known as the Resolution Trust Corporation. This fund support emergent housing needs and promote affordable housing initiatives. Overview: This fund self supports from the sale of City-owned multi-family properties. Personnel: This fund does not have personnel. 51

Houston Emergency Center Fund Purpose: This fund was created to consolidate the City’s four separate emergency services into one state of the art facility. The Houston Emergency Center, in coordination with the Office of Emergency Management, protects the life and property by operating the Public Safety Communications System and by coordinating and managing emergency situations. Overview: This fund is approximately 40% funded by General Fund and 60% reimbursed by Harris County. In FY 2018 the General Fund contribution decreased by 1% due to budget reductions. Harris County contributes approximately 60% of the revenue to this fund for the 9 -1 -1 call center operations. Personnel: Based on the 5 year average 74% of total expenditure is comprised of personnel. The FY 2018 Budget funds 253. 6 FTEs. 52

Parks Planting Tree Fund Purpose: This fund was created by Chapter 33 Section V & VI to be used for protection and preservation of trees and shrubs on the City properties including trees/shrubs on right-of-way, medians, parks, etc. This fund was funded through Parks Special Revenue Fund and Park Planning Revenue Fund. Overview: This fund is not an annually budgeted fund. Proceeds are from interest. Personnel: This fund does not have personnel. 53

Parks Special Revenue Fund Purpose: These funds are used for repairs, equipment replacement, and renovation of parks revenue producing facilities. Overview: In 1981, City Council directed that revenues from revenuegenerating activities should be deposited in a "Parks Special Revenue Fund”. The source of revenue generating activities include Tennis, Fitness & Running Centers, etc. Personnel: Based on the 5 year average 29% of total expenditure is comprised of personnel. The FY 2018 Budget funds 15. 5 FTEs 54

Police Special Services Fund Purpose: This is a collection of special funds for various purposes including: Mobility, State funded police training, cost/recovery services, donations, TIRZ, and grants. Overview: The revenue for this fund comes from reimbursement for police services provided to various law enforcement agencies, judicial settlement from Human Trafficking, and various donations. Revenue in this fund have grown from an original transfer of $2 million in FY 1994 to a maximum of $10. 5 million in FY 2015, and the ending fund balance has averaged $6. 7 million over the past 5 years. Personnel: Based on the 5 year average 79% of total expenditure is comprised of personnel. The FY 2018 Budget funds 2. 0 FTEs. The majority of personnel expenditures are in overtime. 55

Storm Water Fund Purpose: The core purpose is to provide maintenance to the storm water infrastructure. Overview: Proceeds from this fund are received from the Combined Utility System (CUS) and Dedicated Drainage and Street Renewal Funds (DDSR). It is used to support storm water drainage operations and maintenance activities. There are no separate proceeds outside of funding received by the CUS & DDSR. Personnel: Based on the 5 year average 39% of total expenditure is comprised of personnel. The FY 2018 Budget funds 345. 7 FTEs The Storm Water Fund is technically not an enterprise fund; however, it is closely associated with the Combined Utility System Fund. 56

Tourism Promotion Special Revenue Fund Purpose: This fund was created in 2014 by Ordinance 2014 -0602 to promote consistent quality, family-oriented entertainment to Houston citizens and visitors. It is used to enhance the image of the City and highlight Houston's diverse culture. Overview: This fund is 80% funded by Hotel Occupancy Tax Revenue and 20% General Fund. Personnel: Based on the 3 year average 56% of total expenditure is comprised of personnel. The FY 2018 Budget funds 23. 5 FTEs 57

Finance Department Fees/Permits Based Funds

Building Inspection Fund Purpose: This fund was created in 1988 by Ordinance in 88 -1631 to support building inspection, permitting activity, and uphold City signage laws. Prior to 1988, activities related to building inspection were reported in the General Fund. Overview: This fund includes all construction and building permit revenues and expenditures for inspections and permitting activities. Outdoor sign license fees are received in this fund for enforcement of City’s sign ordinance. Personnel: Based on the 5 year average 66% of total expenditure is comprised of personnel. The FY 2018 Budget funds 611. 5 FTEs 59

Contractor Responsibility Fund Purpose: This fund was created in 2007 by Ordinance 2007 -931 to offset the cost of uninsured citizens in the Houston and Harris County area. Overview: The funds are collected through the implementation of the Pay or Play Program (POP), designed to foster health care options for the citizens of Houston and Harris County. The POP policy requires contractors to either provide health insurance for their employees or to contribute to the costs of medical care for uninsured workers. The revenue is used to support health programs such as Care Houston Program, Tex-Health Harris County 3 -Share Program and the Emergency Tele-Health and Navigation (ETHAN) Program. Personnel: Based on the 5 year average 17% of total expenditure is comprised of personnel. The FY 2018 Budget funds 2. 0 FTEs 60

Fire Training Academy Purpose: This fund was created in 2007 by Ordinance 2007 -251 to provide additional support services, supplies and equipment not included in the general fund for training purposes at the Val Jahnke Training Facility Academy (VJTFA). Overview: The revenue for this fund is generated from all non City of Houston entities for fire training classes and other use of the VJTFA. Expenditures in the fund are sporadic and may occur at any time and may not qualify as regular General Fund purchase. Personnel: This fund does not have personnel. 61

Historic Preservation Fund Purpose: This fund was created in 2007 by Ordinance 2007 -111 to promote historic preservation programs and provide maintenance for the Julia Ideson Building. Overview: The source of revenues is from building space rental fees. The fund balance has increased from previous year primarily due to one-time revenue from the sale of the fire museum in FY 2015. Personnel: This fund does not have personnel. 62

Laboratory Operations & Maintenance Purpose: This fund is designated for laboratory operations and maintenance. Overview: The lab fees charged and revenues collected are to defray the costs associated with the purchase, maintenance, operation, and utilization of the City’s laboratories, including but not limited to, infrastructure, equipment, supplies, software, and hardware. Personnel: This fund does not have personnel. 63

Parking Management Purpose: This fund was created in 2010 by Ordinance 2010 -476 to manage and provide on-street parking alternatives to the citizens in the Greater Houston area. Prior to 2010, parking activities were in the Enterprise Fund. Prior to 2008 parking activities were in the General Fund. Overview: Revenues are from the collection of parking permits and meters located within Washington Avenue Parking Benefit District (PBD). Net revenue proceeds collected are used to fund projects such as streetscape improvements. Personnel: Based on the 5 year average 22% of total expenditure is comprised of personnel. The FY 2018 Budget funds 74. 0 FTEs 64

Parks Golf Special Fund Purpose: This fund was created in 2011 by Ordinance 2011 -547 to receive revenue derived from all golf facilities, including concession fees from City or private operators. Overview: The fund is to be used exclusively for the maintenance, operation and improvement to any and all golf courses. Personnel: Based on the 5 year average 70% of total expenditure is comprised of personnel. The FY 2018 Budget funds 74. 5 FTEs 65

Planning & Development Special Revenue Fund Purpose: The fund was created in 2015 by Ordinance 2015 -1319 to support subdivision plat review, permit review and one half of the lot size/minimum building line program. Prior to 2015, all activities were reported in the General Fund. Overview: Revenue is generated from platting fees and utilized for the operation, maintenance and support of the Planning & Development Department’s related programs and functions. The primary revenue stream is the platting fee. Personnel: Based on the 2 year average 68% of total expenditure is comprised of personnel. The FY 2018 Budget funds 47. 5 FTEs 66

Special Waste Fund Purpose: This fund was created in 2007 by Ordinance 2007 -544 to prevent the infiltration of fats, oils, and grease (FOG) into the sanitary sewer system, and to assure that the City’s infrastructure and health of the citizens are protected. Overview: The fees collected from licenses & permits of all special waste generators, transporters, and biological pre-treaters, are used to defray the costs of permitting, monitoring, inspection and education. Personnel: Based on the 5 year average 82% of total expenditure is comprised of personnel. The FY 2018 Budget funds 44. 9 FTEs 67

Swimming Pool Safety Fund Purpose: This fund was created in 2010 by Ordinance 2010 -908 for the purposes of activities related to permitting, inspecting, monitoring, abating, controlling, educating and enforcement of municipal stag and federal pool and spa safety standards. Overview: The fund receive proceeds from collected from the enforcement of swimming pool and spa safety standards. Personnel: Based on the 5 year average 93% of total expenditure is comprised of personnel. The FY 2018 Budget funds 13. 6 FTEs 68