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ft can also be argued that the surplus monies from the City's License Center approximately $200,000 annually), which is managed by Finance Department Staff; ought to be included in the revenues shown in the table as well, In practice however, those monies are used to support other General Fund operations. If the Finance/Accounting division is tasked with reducing its budget by $16,261 it would have to do so in those areas that do NOT generate any program revenue. otherwi -se, the City might find itself unable to perform the tasks s that generate those revenues, thereby increasing the City's budget challenges further. As a result, we need to first loo at identifying budget reductions in the following non.- revenue areas: Payroll. Purchase orders * *.* Accounts payable .;, Accounts receivable Receptionist cash receipts •' General accounting financial reporting :• Risk management Budgeting & capital planning However, as noted above, many of these functions are performed as a requirement u n-d r federal or state law. The duties associated with the City's payrol.1, accounts payable, cash receipts, risk management and accounting and financial reporting functions are required by lay (and not surprising, are also required under generally accepted accounting principles). Therefore; the only functions that remain truly discretionary include: Accounts receivable • Purchase orders -:- Receptionist Budgeting & capital planning In total,. these functions cost approximately $100,000 annually and entail approximately 1,560 hours of staff time. The budgeting and capital planning function is performed by the City' Finance Director salaried individual) and comprises 1,040 staff hours. This leaves 520 hours remaining for the other listed functions which are performed by hourly employees. To accommodate $16,261 in budget cuts the Department must cut approximately 385 staffing hours from hourly employees, or 8 hours per week. Alternatively, the epartment could through attrition downgrade various positions in the department and/or look to reduce costs in non - personnel areas. However-, non - personnel costs in the Finance/Accounting division only amount to $9,680 annually and would necessitate the complete elimination of all; office supplies; phones and other office equipment, training and conferences, and professional memberships. Therefore; it is impractical to make 16,261 in budget cuts without reducing staff. Absent a voluntary reduction, the elimination of 385 staffing hours would. require the forced reduction in hours involving one or more current employees. However, these employees would be entitled to unemployment payments for the lost wages which would reduce the budget savings by 60% in the first year.