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8-23-23 Special Budget Workshop Meeting #1
CITY OF FALCON HEIGHTS City Council Special Budget Workshop #1 City Hall 2077 West Larpenteur Avenue AGENDA August 23, 2023 7:30 P.M. A. CALL TO ORDER: B. ROLL CALL: GUSTAFSON____ LEEHY___ MEYER ___ WASSENBERG___ WEHYEE___ STAFF PRESENT: LINEHAN___ C. POLICY ITEMS: 1. 2024 Proposed Budget a. Special Revenue D. ADJOURNMENT: DISCLAIMER: City Council Workshops are held monthly as an opportunity for Council Members to discuss policy topics in greater detail prior to a formal meeting where a public hearing may be held and/or action may be taken. Members of the public that would like to make a comment or ask questions about an item on the agenda for an upcoming workshop should send them to mail@falconheights.org prior to the meeting. Alternatively, time is regularly allotted for public comment during Regular City Council Meetings (typically 2nd and 4th Wednesdays) during the Community Forum. REQUEST FOR CITY COUNCIL ACTION City of Falcon Heights, Minnesota __________________________ Item Proposed 2024 Budget: Special Revenues Fund Description Staff will present the preliminary proposed 2024 budget for the Special Revenue Funds. We will discuss and review the highlights of each fund. We are still waiting for additional information to complete revenue estimates for the General Fund. The funds discussed will be as follows: 1. Special Revenue Funds The Government Accounting Standards Board (GASB) issued Statement No.54 in 2011, to clarify the definition of special revenue funds, as there was some ambiguity before. From the 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." Special Revenue Accounts that will be discussed include: • 201 – Park Programs • 202 – Charitable Gambling • 203 – Community Garden • 204 – Water • 206 – Recycling • 208 – Community & Economic Development • 209 – Street Lighting • 210 – Community Inclusion Budget Impact N/A Attachment(s) • Special Revenue Budget Sheets Action(s) Requested No action required at this time. Meeting Date August 23, 2023 Agenda Item Policy D1 Attachment Budget Worksheets Submitted By Jack Linehan, City Administrator ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET NUMBER ACCOUNT TITLE 2021 2022 2023 2023 2024 REVENUES: INTERGOVERNMENTAL 33610 GRANTS 0 0 0 0 0 TOTAL INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 34310 RECREATION FEES 5,449 10,269 9,000 12,000 12,000 New breathwork, exercise classes 34340 NON-RESIDENT FEES 0 0 0 TOTAL CHARGES FOR SERVICES 5,449 10,269 9,000 12,000 12,000 MISCELLANEOUS 36211 INTEREST ON INVESTMENTS 412 688 150 2,000 1,500 36213 CHANGE IN FAIR VALUE OF INVESTMENTS (237)(749)0 0 0 36232 CONTRIBUTIONS - SCHOLARSHIP 19 0 0 0 0 36233 CONTRIBUTIONS - FRIENDS OF REC SPORT PROG 5 0 0 0 0 36235 CONTRIBUTIONS LUTHERAN CHURCH REC ON GO 0 0 0 0 0 36236 CONTRIBUTION - PROGRAM SUPPORT 0 0 0 0 0 34350 CONTRIBUTION - 5 K RUN 0 0 0 0 0 36400 MISCELLANEOUS 0 0 0 0 0 TOTAL MISCELLANEOUS 199 (61)150 2,000 1,500 201 TOTAL REVENUES 5,648 10,208 9,150 14,000 13,500 OTHER FINANCING SOURCES 39200 TRANSFERS 26,000 26,000 26,000 26,000 26,000 TOTAL OTHER FINANCING SOURCES 26,000 26,000 26,000 26,000 26,000 TOTAL REVENUES & OTHER FINANCING SOURCES 31,648 36,208 35,150 40,000 39,500 EXPENDITURES: COMPENSATION 60100 REGULAR SALARIES 11,935 17,113 16,500 17,000 20,500 60520 PART-TIME EMPLOYEES 0 0 0 0 0 60530 SEASONAL EMPLOYEES 3,393 3,932 8,100 4,000 8,100 64011 PERA CONTRIBUTIONS 845 1,199 1,230 1,300 1,550 64012 FICA CONTRIBUTIONS 1,173 1,609 1,750 1,830 2,200 64031 HOSPITALIZATION 0 (5)900 100 800 64032 DENTAL 0 0 120 0 0 64033 LONG-TERM DISABILITY 22 26 30 50 50 64034 LIFE INSURANCE 20 30 30 47 50 TOTAL COMPENSATION 17,388 23,904 28,660 24,327 33,250 MATERIALS & SUPPLIES 70100 SUPPLIES 356 0 600 500 600 70300 RECREATION SUPPLIES 0 0 550 550 550 70440 PRINT & PUBLISHING & ADVERTISING 0 0 500 100 500 73000 RECREATION EQUIPMENT 0 0 1,000 400 1,000 Soccer nets in '23 TOTAL MATERIALS & SUPPLIES 356 0 2,650 1,550 2,650 OTHER SERVICES & CHARGES 80310 AUDIT 722 758 800 710 800 86010 MILEAGE 17 0 100 50 100 86100 CONFERENCES / EDUCATION/BACKGROUND CKS 75 0 400 200 400 87500 RENTAL OF EQUIP/FACILITIES OPEN GYM 0 0 0 0 0 87700 INSTRUCTOR - SPECIALTY 3,021 5,932 5,500 11,000 10,000 88000 INSURANCE & BONDS 0 0 0 0 0 88500 PAYPAL EXPENSES 0 0 0 0 0 88600 RECREATION - SCHOLARSHIP 0 0 0 0 0 88700 TARGET GRANT EXPS 0 0 0 0 0 89000 MISCELLANEOUS 0 0 0 0 0 TOTAL OTHER SERVICES & CHARGES 3,835 6,690 6,800 11,960 11,300 -201 TOTAL EXPENDITURES 21,579 30,595 38,110 37,837 47,200 FUND BALANCE - JANUARY 1 42,035 52,104 57,717 57,717 59,880 CHANGE IN FUND BALANCE 10,069 5,614 (2,960)2,163 (7,700) FUND BALANCE - DECEMBER 31 52,104 57,717 54,757 59,880 52,180 PARK PROGRAMS (201) ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET NUMBER ACCOUNT TITLE 2021 2022 2023 2023 2024 REVENUES: MISCELLANEOUS 36200 3% TAX 0 0 0 0 0 36211 INTEREST ON INVESTMENTS 10 19 10 25 0 36213 CHANGE IN FAIR VALUE OF INVESTMENTS (8)(22)0 0 0 36222 10% REQUIREMENT 0 0 0 0 36400 MISCELLANEOUS 0 0 0 0 TOTAL MISCELLANEOUS 2 (3)10 25 0 202 TOTAL REVENUES 2 (3)10 25 0 OTHER FINANCING SOURCES 39200 TRANSFERS 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 TOTAL REVENUES & OTHER FINANCING SOURCES 2 (3)10 25 0 EXPENDITURES: MATERIALS & SUPPLIES 70100 SUPPLIES 0 0 0 0 0 TOTAL MATERIALS & SUPPLIES 0 0 0 0 0 OTHER SERVICES & CHARGES 80310 AUDIT 0 0 0 0 0 81900 OTHER PROFESSIONAL SERVICES 0 0 0 0 0 89000 MISCELLANEOUS 0 0 0 0 0 89100 MISC - 3% EXPENSES 592 0 0 0 0 89200 MISC - 10% EXPENSES 0 0 1,000 1,704 0 To close fund TOTAL OTHER SERVICES & CHARGES 592 0 1,000 1,704 0 -202 TOTAL EXPENDITURES 592 0 1,000 1,704 0 FUND BALANCE - JANUARY 1 2,272 1,682 1,679 1,679 0 CHANGE IN FUND BALANCE (590)(3)(990)(1,679)0 FUND BALANCE - DECEMBER 31 1,682 1,679 689 0 0 CHARITABLE GAMBLING (202) ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET NUMBER ACCOUNT TITLE 2021 2022 2023 2023 2024 REVENUES: CHARGES FOR SERVICES 34500 COMMUNITY GARDEN PLOT FEE 925 975 950 950 950 38 plots TOTAL CHARGES FOR SERVICES 925 975 950 950 950 MISCELLANEOUS 36211 INTEREST ON INVESTMENTS 38 56 40 150 150 36213 CHANGE IN FAIR VALUE OF INVESTMENTS (18)(64)0 0 0 36300 DONATION - COMMUNITY GARDEN 0 0 0 0 0 36400 MISCELLANEOUS 0 0 0 0 0 TOTAL MISCELLANEOUS 20 (9)40 150 150 203 TOTAL REVENUES 945 966 990 1,100 1,100 OTHER FINANCING SOURCES 39200 TRANSFERS 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 TOTAL REVENUES & OTHER FINANCING SOURCES 945 966 990 1,100 1,100 EXPENDITURES: MATERIALS & SUPPLIES 70100 SUPPLIES 2,045 51 1,000 200 1,000 TOTAL MATERIALS & SUPPLIES 2,045 51 1,000 200 1,000 OTHER SERVICES & CHARGES 80310 AUDIT 0 0 0 0 0 81900 OTHER PROFESSIONAL SERVICES 0 0 0 0 0 89000 MISCELLANEOUS 693 0 0 0 0 TOTAL OTHER SERVICES & CHARGES 693 0 0 0 0 -203 TOTAL EXPENDITURES 2,738 51 1,000 200 1,000 FUND BALANCE - JANUARY 1 5,816 4,023 4,939 4,939 5,839 CHANGE IN FUND BALANCE (1,793)916 (10)900 100 FUND BALANCE - DECEMBER 31 4,023 4,939 4,929 5,839 5,939 COMMUNITY GARDEN (203) ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET NUMBER ACCOUNT TITLE 2021 2022 2023 2023 2024 REVENUES: INTERGOVERNMENTAL 33611 ST PAUL WATER UTILITY 0 0 0 0 0 TOTAL INTERGOVERNMENTAL 0 0 0 0 0 CHARGES FOR SERVICES 34180 WATER CHARGES 38,970 40,888 36,000 38,000 38,000 TOTAL CHARGES FOR SERVICES 38,970 40,888 36,000 38,000 38,000 MISCELLANEOUS 36211 INTEREST ON INVESTMENTS 1,714 2,711 1,000 6,000 6,000 36213 CHANGE IN FAIR VALUE OF INVESTMENTS (1,015)(3,247)0 TOTAL MISCELLANEOUS 699 (536)1,000 6,000 6,000 204 TOTAL REVENUES 39,670 40,352 37,000 44,000 44,000 EXPENDITURES: COMPENSATION 60100 REGULAR SALARIES 7,212 7,428 8,000 8,000 8,100 64011 PERA CONTRIBUTIONS 541 557 600 600 620 64012 FICA CONTRIBUTIONS 491 510 650 650 630 64031 HOSPITALIZATION 2,380 2,504 3,600 2,600 2,950 64032 DENTAL 97 82 130 100 130 64033 LONG-TERM DISABILITY 26 18 36 25 35 64034 LIFE INSURANCE 31 27 36 25 35 TOTAL COMPENSATION 10,778 11,127 13,052 12,000 12,500 OTHER SERVICES & CHARGES 80310 AUDIT 722 758 800 710 800 86100 CONFERENCE & EDUCATION 23 0 0 0 0 87090 REPAIR EQUIPMENT 606 0 4,000 1,000 1,000 87120 REPAIRS & MAINTENANCE 0 250 300 250 300 88500 BILLING FEES 804 836 800 850 900 89000 MISCELLANEOUS 0 0 100 0 100 89070 HYDRANT MARKERS 0 182 200 200 400 TOTAL OTHER SERVICES & CHARGES 2,155 2,026 6,200 3,010 3,500 CAPITAL OUTLAY 94700 INFRASTRUCTURE IMPROVEMENTS 0 0 0 0 0 TOTAL CAPITAL OUTLAY 0 0 0 0 0 -204 TOTAL EXPENDITURES 12,932 13,152 19,252 15,010 16,000 OTHER FINANCING USES 97000 TRANSFERS 0 0 0 0 275,000 Tx to Parks capital TOTAL OTHER FINANCING USES 0 0 0 0 275,000 TOTAL EXPENDITURES AND OTHER FINANCING USES 12,932 13,152 19,252 15,010 291,000 FUND BALANCE - JANUARY 1 201,873 228,610 255,810 255,810 284,800 CHANGE IN FUND BALANCE 26,737 27,199 17,748 28,990 (247,000) FUND BALANCE - DECEMBER 31 228,610 255,810 273,558 284,800 37,800 WATER (204) ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET NUMBER ACCOUNT TITLE 2021 2022 2023 2023 2024 REVENUES: INTERGOVERNMENTAL 33610 COUNTY GRANT - RECYCLING 15,737 15,742 16,000 15,661 16,000 33611 COUNTY GRANT - BULKY ITEM RECYCLING 0 0 0 0 0 TOTAL INTERGOVERNMENTAL 15,737 15,742 16,000 15,661 16,000 CHARGES FOR SERVICES 34180 SOLID WASTE FEE 83,287 83,577 100,780 101,000 114,000 12.75 to 14.25 per qtr 34181 SOLID WASTE PENALTY 0 0 0 0 0 $1.50 increase per qtr 34182 SALE OF RECYCLING/COMPOST BINS 0 0 0 0 0 11.8% increase 34183 COMPOST BINS 0 0 0 0 0 TOTAL CHARGES FOR SERVICES 83,287 83,577 100,780 101,000 114,000 MISCELLANEOUS 36211 INTEREST ON INVESTMENTS 799 1,024 400 2,200 2,000 36213 CHANGE IN FAIR VALUE OF INVESTMENTS (468)(1,232)0 0 0 TOTAL MISCELLANEOUS 331 (208)400 2,200 2,000 206 TOTAL REVENUES 99,354 99,111 117,180 118,861 132,000 EXPENDITURES: COMPENSATION 60100 REGULAR SALARIES 13,503 11,349 14,800 11,000 15,600 64011 PERA CONTRIBUTIONS 982 513 1,100 715 1,200 64012 FICA CONTRIBUTIONS 1,023 868 1,130 900 1,250 64031 HOSPITALIZATION 1,538 706 1,100 660 1,700 64032 DENTAL 58 50 160 60 60 64033 LONG-TERM DISABILITY 27 15 36 25 30 64034 LIFE INSURANCE 20 16 40 25 30 TOTAL COMPENSATION 17,151 13,517 18,366 13,385 19,870 MATERIALS & SUPPLIES 70100 SUPPLIES 0 0 300 0 10,000 Recycling containers in community 70420 NEWSLETTERS 0 124 300 550 550 park and curtis park 70500 POSTAGE 0 0 300 200 300 TOTAL MATERIALS & SUPPLIES 0 124 900 750 10,850 OTHER SERVICES & CHARGES 80310 AUDIT 722 758 800 710 800 82030 RECYCLING CONTRACT 83,537 89,505 95,000 101,400 113,000 11% INCREASE 82035 BULKY WASTE STUDY 0 0 0 0 0 82040 BULKY ITEM RECYCLING 0 0 0 0 0 86010 MILEAGE 0 0 0 0 0 86100 CONFERENCES/EDUCATION/ASSOCIATIONS 0 0 0 0 0 88000 INSURANCE & BONDS 0 0 0 0 0 88500 BILLING FEES 735 778 750 800 900 89000 MISCELLANEOUS 154 128 0 0 150 89010 CLEAN-UP DAY & MULCH ACTIVITIES 400 400 2,000 2,000 2,500 TOTAL OTHER SERVICES & CHARGES 85,548 91,569 98,550 104,910 117,350 -206 TOTAL EXPENDITURES 102,699 105,210 117,816 119,045 148,070 FUND BALANCE - JANUARY 1 110,487 107,142 101,043 101,043 100,859 CHANGE IN FUND BALANCE (3,345)(6,099)(636)(184)(16,070) FUND BALANCE - DECEMBER 31 107,142 101,043 100,407 100,859 84,789 RECYCLING (206) ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET NUMBER ACCOUNT TITLE 2021 2022 2023 2023 2024 REVENUES: INTERGOVERNMENTAL 33610 CITY WIDE RESILENCY GRANT 0 0 0 0 0 TOTAL GOVERNMENTAL 0 0 0 0 0 MISCELLANEOUS 36211 INTEREST ON INVESTMENTS 171 230 120 300 250 36213 CHANGE IN FAIR VALUE OF INVESTMENTS (96)(264)0 0 0 36220 RENTS & ROYALTIES 3,790 0 1,895 2,092 2,092 36400 MISCELLANEOUS 0 0 0 0 0 36410 CONDUIT DEBT 0 0 0 0 0 TOTAL MISCELLANEOUS 3,864 (34)2,015 2,392 2,342 208 TOTAL REVENUES 3,864 (34)2,015 2,392 2,342 OTHER FINANCING SOURCES 39200 TRANSFERS 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES 0 0 0 0 0 TOTAL REVENUES & OTHER FINANCING SOURCES 3,864 (34)2,015 2,392 2,342 EXPENDITURES: COMPENSATION 60100 REGULAR SALARIES 0 0 0 0 0 64011 PERA CONTRIBUTIONS 0 0 0 0 0 64012 FICA CONTRIBUTIONS 0 0 0 0 0 64031 HOSPITALIZATION 0 0 0 0 0 64032 DENTAL 0 0 0 0 0 64033 LONG-TERM DISABILITY 0 0 0 0 0 64034 LIFE INSURANCE 0 0 0 0 0 TOTAL COMPENSATION 0 0 0 0 0 OTHER SERVICES & CHARGES 80310 AUDIT 722 758 800 701 800 81900 OTHER PROFESSIONAL SERVICES 0 0 8,000 8,000 8,000 81905 DEVELOPER EXPENSES 0 0 0 0 0 81910 RESILIANCY GRANT EXPENSES 0 0 0 0 0 89000 MISCELLANEOUS 0 0 300 0 0 TOTAL OTHER SERVICES & CHARGES 722 758 9,100 8,701 8,800 -208 TOTAL EXPENDITURES 722 758 9,100 8,701 8,800 FUND BALANCE - JANUARY 1 17,977 21,119 20,328 20,328 14,019 CHANGE IN FUND BALANCE 3,142 (792)(7,085)(6,309)(6,458) FUND BALANCE - DECEMBER 31 21,119 20,328 13,243 14,019 7,561 COMMUNITY/ECONOMIC DEVELOPMENT (208) ACCOUNT ACTUAL ACTUAL BUDGET ESTIMATED BUDGET NUMBER ACCOUNT TITLE 2021 2022 2023 2023 2024 REVENUES: CHARGES FOR SERVICES 34180 ELECTRIC CHARGES 41,922 41,815 42,000 42,000 42,000 TOTAL CHARGES FOR SERVICES 41,922 41,815 42,000 42,000 42,000 MISCELLANEOUS 36211 INTEREST ON INVESTMENTS 404 653 200 1,000 300 36213 CHANGES IN FAIR VALUE OF INTEREST (248)(789)0 0 0 TOTAL MISCELLANEOUS 156 (136)200 1,000 300 OTHER FINANCING SOURCES 39200 TRANSFERS 0 0 0 0 0 TOTAL OTHER FINNCING SOURCES 0 0 0 0 0 209 TOTAL REVENUES 42,078 41,679 42,200 43,000 42,300 EXPENDITURES: MATERIALS AND SUPPLIES 70100 SUPPLIES 0 0 1,000 0 1,000 70180 LED LIGHT SUPPLIES 0 0 0 0 0 TOTAL MATERIAL & SUPPLIES 0 0 1,000 0 1,000 OTHER SERVICES & CHARGES 80310 AUDIT 722 758 800 710 800 85020 STREET LIGHTING POWER 29,674 35,519 31,000 36,000 36,000 87120 REPAIR & MAINTENANCE 970 961 6,000 1,000 1,000 88500 BILLING FEES 754 798 750 800 900 89000 MISCELLANEOUS 0 0 400 0 0 TOTAL OTHER SERVICES & CHARGES 32,121 38,036 38,950 38,510 38,700 -209 TOTAL EXPENDITURES 32,121 38,036 39,950 38,510 39,700 97000 TRANSFERS 0 0 30,000 30,000 0 TOTAL OTHER FINANCING USES 0 0 30,000 30,000 0 TOTAL EXPENDITURES & OTHER FINANCING USES 32,121 38,036 68,950 68,510 39,700 FUND BALANCE - JANUARY 1 48,660 58,617 62,261 62,261 36,751 CHANGE IN FUND BALANCE 9,957 3,644 (27,750)(25,510)2,600 FUND BALANCE - DECEMBER 31 58,617 62,261 34,511 36,751 39,351 STREET LIGHTING (209) ACTUAL ACTUAL BUDGET ESTIMATED BUDGET ACCOUNT ACCOUNT TITLE 2021 2022 2023 2023 2024 NUMBER REVENUES: INTERGOVERNMENTAL 33610 GRANT 0 0 0 0 0 TOTAL INTERGOVERNMENTAL 0 0 0 0 0 MISCELLANEOUS 36211 INTEREST ON INVESTMENTS 338 485 200 1,000 1,000 36213 CHANGES IN FAIR VALUE OF INTEREST (203)(503)0 0 0 36233 CONTRIBUTIONS FROM PARTICPANTS 0 0 0 0 0 36400 MISCELLANEOUS 0 0 0 0 0 TOTAL MISCELLANEOUS 135 (18)200 1,000 1,000 210 TOTAL REVENUES 135 (18)200 1,000 1,000 OTHER FINANCING SOURCES 39200 TRANSFERS 20,000 0 30,000 30,000 0 TOTAL OTHER FINANCING SOURCES 20,000 0 30,000 30,000 0 TOTAL REVENUES & OTHER FINANCING SOURCES 20,135 (18)30,200 31,000 1,000 EXPENDITURES: WAGES, SALRIES & COMP 60100 REGULAR SALARY 0 0 0 0 0 64011 PERA CONSTRIBUTIONS 0 0 0 0 0 64012 FICA CONTRIBUTIONS 0 0 0 0 0 64031 HOSPITALIZATION 0 0 0 0 0 64032 DENTAL 0 0 0 0 0 64033 LONG TERM DISABILITY 0 0 0 0 0 64034 LIFE INSURANCE 0 0 0 0 0 TOTAL WAGES SALARIES AND COMP 0 0 0 0 0 MATERIALS AND SUPPLIES 70100 SUPPLIES 0 0 100 0 100 70420 NEWSLETTER/PRINTING & PUBLISHING 0 0 100 0 100 70500 POSTAGE 0 1,104 0 0 0 TOTAL MATIERIAL AND SUPPLIES 0 1,104 200 0 200 OTHER SERVICES AND CHARGES 80310 AUDIT 0 758 800 710 800 80600 PERSONNEL/CONTRACT SVCS 0 4,000 8,000 0 5,000 86010 MILEAGE AND PARKING 0 0 0 0 0 86100 CONFERENCES & EDUCATION 0 0 0 0 0 86105 INCLUSION EFFORTS 14,973 991 30,000 15,000 15,000 Third Sphere - '23 $10K 86110 MEMBERSHIPS 0 0 0 0 0 88000 INSURANCE AND BONDS 0 0 0 0 0 89000 MISCELLANEOUS 0 0 0 0 0 TOTAL OTHER SERVICES AND CHARGES 14,973 5,749 38,800 15,710 20,800 -210 TOTAL EXPENDITURES 14,973 6,853 39,000 15,710 21,000 OTHER FINANCING USES 97000 TRANSFERS 0 0 0 0 0 TOTAL OTHER FINANCING USES 0 0 0 0 0 TOTAL EXPENDITURES & OTHER FINANCING USES 14,973 6,853 39,000 15,710 21,000 FUND BALANCE - JANUARY 1 39,475 44,637 37,766 37,766 53,056 CHANGE IN FUND BALANCE 5,162 (6,871)(8,800)15,290 (20,000) FUND BALANCE - DECEMBER 31 44,637 37,766 28,966 53,056 33,056 COMMUNITY INCLUSION (210)