Attached is the 2020 Budget Amendment which includes increasing the budget authority for four funds. This is a process that the State of Kansas requires cities to complete if they believe they will need spending authority beyond what was originally adopted and sent with the 2020 Budget submission in July/August 2019. Below is a list of funds and the reasons for the amendments.

• Special Highway- This fund had a budget authority of $322,441 in 2020 and will need $322,954. This fund was discontinued this year and combined with the Special Street Fund (27A) for a combined Street and Highway Fund. The only expense activity in 2020 was to transfer the fund balance of the discontinued fund to the new combined fund, at the time we had an ending fund balance projected of $322k. Due to a slightly higher ending fund balance, we need to increase that spending authority to transfer all remaining resources in this fund and close it out.

• Special Infrastructure (27D) - The reason for the increase in expenditure authority is to accommodate for the Aquatic Center budget that was originally programmed for 2019, being moved to 2020. Also for combining phases 1 and 2 of the R Park improvements into 2020 to gain economies of scale, which was not planned when adopting the original budget. The budget amendment aligns with our projected budgeted expenses and this amendment is being done just to ensure we are within our budget authority.
  
  
• TIF 2D - City Hall - This fund was used in 2017-19 for planning and acquisition costs associated with the Roe 2020 project since part of the project is within this TIF boundary. This required the City to transfer money from the General Fund to the TIF to cover those expenses. This increase in budget authority allows for the full amount of funding used to cover Roe Blvd expenses be transferred back to the General Fund.
  
  
• TIF 2C - Valley State Bank - This TIF expired February 1, 2020 and more property taxes than anticipated were paid during the first half of the year and remitted to the City's TIF. As such, those funds were turned over to the trustee to pay debt service which requires an increase in budget authority for FY 2020.

Even though the spending authority for these funds is increasing from the original adopted budget, the ending fund balances will remain positive for the year in all continuing years. In the case of the Special Highway and TIF 2c funds, they will discontinue in 2021.