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04 07-08FY Amendments for Yr EndTo: MEMORANDUM Mayor and City Council Members From: India Riedel, Finance Dept. Brian Whitehall, City Administrator RE: Amended 2008 and Revised 2009 Budgets Date: January 6, 2009 Fiscal Year 2008 — General Fund • Revenues and Expenditures amended to reflect exact year -end totals. Actual revenues exceeded budgeted by 5 %. The City's economic forecasting process prompted a more formal mid -year review of expenditures within each department. As with any business, the City's `livelihood' is based on revenue projections...i.e. no revenue = no expenditures. Knowing that revenues would be tight, departments scrutinized their expenditures and the end result was a favorable decrease in line item expense within each department. Fiscal year 2009 — General Fund • NO revision in General Fund revenues and expenses proposed at this time. State estimates provided during City budget workshops were revised by the LCIR (Legislative Committee on Intergovernmental Relations) in November 2008, decreasing sales tax estimates by 4.9% and decreasing fuel tax revenues estimates by 6.5 %. Again, the City's conservative budget forecasting methodology has worked to the City's advantage and at this time adjustments are not warranted, albeit the spread has narrowed significantly. To date, the City has not been relegated to fund expenses from reserves and current LCIR estimates do not jurisdict that the City will be required to. Unfortunately, future LCIR amendments will determine if action of that magnitude will be necessary. Page 11 Other Funds listing f/y 09 revisions • Public Facilities Improvements Fund: additional sidewalk improvements and removal of a dump truck and hybrid emergency vehicle. • Capital Project Improvements Fund: transfer in for sale of capital asset and funding of depreciation of assets, add City's 20% match for the radio system through County administered grant. Commerce park lot purchase and Ford Escape for Code enforcement (prior year' s - Crown Vic). • Capital Projects Vehicles: amend number of vehicles to 17 crown Victoria, and 5 Dodge chargers. Cost Reduction Plan (CRP) • As you recall, in connection with the 2008 -2009 budget process, the City moved on a formal Cost Reduction Plan that has yielded considerable savings to date. A few of the noteworthy items are included on the attached memo and corresponding spreadsheet. Page 12 • 'GENERAL FUND - CITY OF OKEECHOBEE 'RECAPITULATION - REVENUE AND EXPENSES 12/31/2008 F/Y Beginning Fund Balance REVENUES 97% AD VALOREM 6.7432 OTHER FEES INTERGOVERNMENTAL CHARGES FOR SERVICES FINES, FORFEITURES & PENALTIES USES OF MONEY & PROPERTY OTHER REVENUES TOTAL REVENUES I 2007/2008 I BUDGET $ 6,338,174 I$ $ I$ I$ I$ I$ I$ I$ EXPENDITURES LEGISLATIVE I $ EXECUTIVE 1 $ CITY CLERK 1 $ FINANCIAL SERVICES ] $ LEGAL COUNCIL � $ GENERAL SERVICES I $ LAW ENFORCEMENT I $ FIRE PROTECTION I $ ROAD & STREET FACILITIES 1 $ VEHICLE - CAP PROJECTS FUND TRANSFER TOTAL EXPENDITURES 1 $ Revenues Tess Expenditures TRANSFERS - IN CDBG Fund (Transfer -In) Capital Project Improvements (Transfer -In) Public Facilities Improvement (Transfer -In) TOTAL TRANSFERS - OUT CDGB - Indust Pk Capital Project Building & Improvements Capital Project Vehicle TOTAL FISCAL YEAR ENDING FUND BALANCE • EXHIBIT 11 JAN 6, 2009 2007/2008 2008/2009 2008/2009 Amended Budget Revised $ 8,127,240 $ 9,232,513 $ 9,142,016 2,224,529 $ 1,353,829 $ 1,104,065 $ 546,889 $ 28,358 $ 140,000 $ 235,580 $ 5,633,250 $ 140,408 $ 165,396 $ 186,914 $ 209,779 $ 80,742 $ 473,635 $ 1,839,568 $ 1,299,061 $ 1,225,520 $ 5,621,023 $ $ 12,227 $ - $ 4,235 $ 516,260 $ 520,495 BUDGET TO BUDGET 1 2,205,807 $ 2,202,784 $ 2,202,784 $ 1,605,278 $ 1,364,125 $ 1,364,125 $ 1,242,864 $ 1,130,102 $ 1,130,102 $ 529,093 $ 429,619 $ 429,619 $ 41,307 $ 25,600 $ 25,600 1 $ 176,081 $ 121,009 1 $ 121,009 I $ 181,867 $ 174,738 $ 174,738 I $ 5,982,297 , $ 5,447,977 $ 5,447,977 1 $ 124,017 1 $ 138,938 I $ 138,938 $ 152,165 1 $ 167,320 $ 167,320 $ 180,279 1 $ 188,011 $ 188,011 $ 193,693 1 $ 208,191 $ 208,191 $ 48,841 I $ 125,732 $ 125,732 $ 413,836 I $ 458,898 $ 458,898 $ 1,758,762 1 $ 1,824,008 $ 1,824,008 $ 1,169,109 $ 1,251,345 $ 1,251,345 $ 1,128,198 1 $ 1,085,502 $ 1,085,502 $ $ 5,168,900 $ 5,447,945 $ 5,447,945 $ (173,079) (21, 745) 10,296 I 26,037 (117,270) (2,758) (18,991) (60,842) (185,273) (1,470) 1,924 1,097 (1,588) 44,990 (14,737) (15,560) (47,716) (140,018) $ 813,397 $ 32 $ 32 $ - $ $ 78,000 $ $ 78,000 l $ $ 6,792,896 I $ Page 1 306,067 306,067 - $ 104,688 $ 104,688 $ 9,142,016 1 $ -1$ $ 337,929 I $ 337,929 $ -1$ 78,000 I $ 78,000 1 $ 1 1 9,492,474 1 $ 1,725 I 337,929 I 339,654 1 1 6,934,489 I 104,925 1 7,039,414 1 1 1 1 2,442,288 1 GENERAL FUND - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES 12/31/2008 F/Y Beginning Fund Balance 2007/2008 BUDGET $ 6,338,174 REVENUES 97% AD VALOREM 6.7432 $ 2,224,529 OTHER FEES $ 1,353,829 INTERGOVERNMENTAL $ 1,104,065 CHARGES FOR SERVICES $ 546,889 FINES, FORFEITURES & PENALTIES $ 28,358 USES OF MONEY & PROPERTY $ 140,000 IOTHER REVENUES $ 235,580 TOTAL REVENUES $ 5,633,250 EXPENDITURES LEGISLATIVE EXECUTIVE (CITY CLERK FINANCIAL SERVICES LEGAL COUNCIL ( GENERAL SERVICES LAW ENFORCEMENT (FIRE PROTECTION (ROAD & STREET FACILITIES (VEHICLE - CAP PROJECTS FUND TRANSFER TOTAL EXPENDITURES $ $ 140,408 $ 165,396 $ 186,914 $ 209,779 $ 80,742 $ 473,635 $ 1,839,568 $ 1,299,061 $ 1,225,520 5,621,023 $ 12,227 $ Revenues Tess Expenditures TRANSFERS - IN CDBG Fund (Transfer -In) Capital Project Improvements (Transfer -In) Public Facilities Improvement (Transfer-In) TOTAL TRANSFERS - OUT CDGB - Indust Pk Capital Project Building & Improvements Capital Project Vehicle TOTAL FISCAL YEAR ENDING FUND BALANCE Page 1 2007 /2008 2008 /2009 2008 /2009 BUDGET Amended Budget Revised TO BUDGET $ 8,127,240 $ 9,232,513 $ 9,142,016 $ 2,205,807 $ 2,202,784 $ 2,202,784 $ (21 ,745) $ 1,605,278 $ 1,364,125 $ 1,364,125 $ 10,296 $ 1,242,864 $ 1,130,102 $ 1,130,102 $ 26,037 $ 529,093 $ 429,619 $ 429,619 $ (117,270) $ 41,307 $ 25,600 $ 25,600 $ (2,758) $ 176,081 $ 121,009 $ 121,009 $ (18,991) $ 181,867 $ 174,738 $ 174,738 $ (60,842) $ 5,982,297 $ 5,447,977 $ 5,447,977 $ (185,273) $ 124,017 $ 138,938 $ 138,938 $ (1,470) $ 152,165 $ 167,320 $ 167,320 $ 1,924 $ 180,279 $ 188,011 $ 188,011 $ 1,097 $ 193,693 $ 208,191 $ 208,191 $ (1,588) $ 48,841 $ 125,732 $ 125,732 $ 44,990 $ 413,836 $ 458,898 $ 458,898 $ (14,737) $ 1,758,762 $ 1,824,008 $ 1,824,008 $ (15,560) $ 1,169,109 $ 1,251,345 $ 1,251,345 $ (47,716) $ 1,128,198 $ 1,085,502 $ 1,085,502 $ (140,018) $ $ 5,168,900 $ 5,447,945 $ 5,447,945 $ (173,079) $ 813,397 $ 32 $ 32 $ - $ $ $ $ 4,235 $ - $ $ 1,725 $ 516,260 $ 306,067 $ 337,929 $ 337,929 $ 520,495 $ 306,067 $ 337,929 $ 339,654 $ 78,000 $ 78,000 $ 6,792,896 Page 1 $ - $ 104,688 $ 104,688 $ 9,142,016 $ - $ 78,000 $ 78,000 $ 9,492,474 $ 6,934,489 $ 104,925 $ 7,039,414 $ 2,442,288 GENERAL FUND - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES F!Y BEGINNING FUND BALANCE REVENUES TAXES: 311 -1000 97% AD VALOREM (aa 6.7432 TOTAL OTHER FEES: {312 -5100 312 -5200 313 -1000 313 -7000 314 -1000 314 -2000 314 -8000 319 -0000 320 -000 321 -0000 321 -1000 Fire Insurance Premium Casualty Insurance Prem Tax (Police) Franchise - Electric Franchise -Solid Waste Utility Tax - Electric Utility Tax/Franchise Telecommunications Utility Tax/Propane Public Service Fee Taxi Cab Prof & Occupational License Bus. Prof., Occu. Reg Fees TOTAL INTERGOVERNMENTAL REVENUES: 335 -1210 335 -1400 335 -1500 335 -1800 312 -6000 335 -2300 338 -2000 SRS Cigarette Tax Mobile Home Licenses Alcoholic Beverage Licenses 1/2 Cent Sales Tax 1 Cent Sales Surtax Firefighters Supplement County Business Licenses TOTAL CHARGES FOR CURRENT SERVICES 322 -0000 329-0000 322 -1000 341 -2000 341 -3000 341 -4000 343 -4010 Building & Inspections Fees Plan Review Fees Exception & Zoning Fees Alley /Street Closing Fees Map Sales Photocopies Solid Waste Collection Fees -Resd. TOTAL Information on changes/decreases/increases 2007/2008 BUDGET $ 6,338,174 $ 2,224.529 $ 2,224,529 2007 /2008 Amended $ 8,127,240 $ 2,205,807 $ 2,205,807 $ 49,600 $ 62,593 $ 101,100 $ 134,380 335,500 $ 469,384 $ 70,071 $ 69,924 $ 350,750 $ 402,051 $ 375,609 $ 361,531 $ 27,549 $ 38,512 $ 13.500 $ 27,276 $ 30,000 $ 39,518 150 $ 109 $ 1,353,829 $ 1,605,278 $ 184,813 $ $ 31,385 $ 5,000 $ $ 318,240 $ $ 559.427 $ $ 1,200 $ $ 4,000 $ $ 1,104,065 $ $ 145,877 $ $ 15,000 $ $ 13,500 $ $ 500 $ $ 100 $ $ 50 $ $ 371,862 $ $ 546,889 $ Page 2 2008 /2009 Budget $ 9,232,513 2008 /2009 Revised $ 9,142,016 $ 2,202,784 $ 2,202,784 $ 2,202,784 $ 2,202,784 Page 2 BUDGET TO BUDGET $ (21 ,745) $ (21,745) $ 49,600 $ 49,600 $ $ 101,100 $ 101,100 $ $ 395.050 $ 395,050 $ $ 67,009 $ 67,009 $ $ 360.700 $ 360,700 $ $ 312,967 $ 312,967 $ $ 31,549 $ 31,549 $ $ 13,500 $ 13.500 $ 59,550 (3,062) 9,950 (62,642) 4,000 $ 32,500 $ 32.500 $ 2,500 $ 150 $ 150 $ - $ 1,364,125 $ 1,364,125 $ 10,296 199,604 $ 184,813 $ 184.813 $ 27,016 $ 30,580 $ 30.580 $ 5,804 $ 4,850 $ 4,850 $ 339,889 $ 317,861 $ 317,861 $ 658,532 $ 587,398 $ 587,398 $ 600 $ 600 $ 600 $ 11,419 $ 4,000 $ 4,000 $ 1,242,864 $ 1,130,102 $ 1,130,102 $ (805) (150) (379) 27,971 (600) 26,037 113,043 $ 55,504 $ 55,504 $ (90,373) 24,726 $ 11,898 $ 11,898 $ (3,102) 18,244 $ 15,500 $ 15.500 $ 2,000 1,144 $ 500 $ 500 $ - 40 $ 100 $ 100 $ 34 $ 50 $ 50 $ 371,862 $ 346,067 $ 346,067 $ (25.795) 529,093 $ 429,619 $ 429,619 $ (117,270) GENERAL FUND - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES FINES, FORFEITURES & PENALTIES: 351 -1000 Court Fines 351 -2000 Radio Comm. Fee 351 -3000 Law Enforcement Education 351 -4000 Investigation Cost Reimbursement 351 -5000 (Unclaimed Evidence 354 -1000 (Ordinance Violation Fines (TOTAL USES OF MONEY & PROPERTY: 361 -1000 361.3 364 -1000 Interest Earnings Investment Earnings Surplus City Property TOTAL OTHER REVENUES: 1 1334 -2000 Public Safety Grant 1334 -3000 Special Purpose Grant 1343 -9000 DOT Hwy Maint.Landscape /Mowing 1343 -9100 DOT Master Traffic Signals Maint. 1343 -9200 DOT Maint. Lights & Lights Contract 1 $ 1344 -9000 CSX Railroad Maint. Contract 1369 -1000 1Miscellaneous 1 $ 1369 -3000 (Code Enforcement Fine i $ 1369 -3000 Police Accident Reports i $ 1 TOTAL 1 $ I !OPERATING TRANSFER -IN: 1 i I Capital Project Improvements (Transfer -In) i $ 1 CDBG Fund (Transfer -In) 1 $ 1381 -1000 Public Facilities Improvement (Transfer -In) 1 $ ITOTAL 1 $ I (OPERATING TRANSFERS - OUT j ( CDGB - Indust Pk i 1 Capital Project Building & Improvements 1 Capital Project Vehicles 1 $ TRANSFERS OUT 1 $ 1 1 'TOTAL REVENUE 8. OTHER FUNDING SOURCES j $ II TOTAL PROPOSED REVENUES AND BALANCES 2007/2008 BUDGET 2007/2008 2008/2009 Amended Budpet i $ 18,000 1 251781 $ i $ 5,000 1 104001 $ i $ 1,500 32711 $ i$ 3,858 12181 $ 4621 $ I 7781 $ 1 $ 28,358 $ 41,307 1 $ i 1 I I 1 1 1 i $ 140,000 1 $ 223,032 I $ I 1 $ (46,951)1 1 1$ -I 1 $ 140,000 1 $ 176,081 $ j 1 1 1 i 1 I$ I $ 189,060 1 $ 122,469 1 $ 1 $ 21,003 1 $ 21,003 I $ I $ 7,200 1 $ 7,200 1 $ 16,817 $ 16,817 1 $ 1 $ 10,359 1 500 $ 2,674 1 $ 500 1 $ 792 1 $ 500 $ 553 1 $ 235,580 $ 181,867 1 $ I I Information on changes/decreases/increases 4,235 1 $ 516,260 $ 306,067 $ 520,495 $ 306,067 1 $ 1 78,000 $ 104,688 1 $ 78,000 $ 104,688 1 $ 1 6,075,745 $ 6,183,676 1 $ 18,000 $ 5,000 $ 1,500 1 $ 1,000 $ - $ 100 $ 25,600 $ 121,009 1 $ 121,009 49,214 21,003 6,990 16,817 Page 3 2008/2009 1 BUDGET Revised TO BUDGET 18,000 5,000 1,500 1,000 100 25,600 $ (2,858) $ 100 $ (2,758) 121,009 1 $ (18.991) I$ $ 121,009 1 $ (18,991) 1$ $ 49,214 1 $ (139,846) $ 21,003 1 $ - $ 6,990 1 $ (210) $ 16,817 1 $ - 1$ 79,714 $ 79,714 1 $ 79,214 500 1 $ 500 I $ 500 1 $ 500 1 $ 174,738 1 $ 174,738 1 $ (60,842) I I 1 I I$ 1,7251 -1$ -1 337,929 1 $ 337,929 I 337,929 1 $ 339,654 1 1 1 1 $ 6,934,489 96,000 1 $ 96,000 1 96,000 1 $ 7,030,489 1 1 1 5,689,906 1 $ (1,242,858)1 � i I 1 1 1 1 1 I I Page 3 (GENERAL FUND - CITY OF OKEECHOBEE Worksheet ft 4 Edited Date: 9/11/2008 Edited Bv: India Riedel 1 PERSONNEL COST: 2007/2008 20072008 I 2008/2009 BUDGET 1 AMENDED BUDGET I 1 1100 EXECUTIVE SALARIES 431,0461 425,4241 1200 REGULAR SALARIES 1,801,5261 1,705,4891 1201 HOLIDAY PAY 22,1521 17,4981 1202 OFF HOLIDAY PAY 25,068 23,3341 1300 OTHER SALARY I 73,014` 66,428 1400 OVERTIME I 31,067+ 27,717 1401 OVERTIME PAY /ANNUAL & SICK 1 44,162' 39,1151 1402 DISPATCHER OVERTIME 1 97561 8,4751 1403 OFFICERS OVERTIME PAY 1 52,,5251 61,1091 1501 AUXILIARY & VOLUNTEER PAY 1 11,2001 11,5041 1510 LONGEVITY /SERVICE INCENTIVE 1 1,0001 0 1520 OFFICERS LONGEVITY/SERVICE 1 01 0 1540 CAREER EDUCATION 1 12,6001 11,346 2100 FICA I 192,374+ 182,476 2200 RETIREMENT 1 408,1041 434,227 2300 LIFE AND HEALTH INSURANCE I 382,711 ISj 351,293 2400 WORKERS COMPENSATION 1 153,556 79,326 2500 'UNEMPLOYMENT TAXES 1 01 0` 1 TOTAL PERSONNEL COSTS: SUPPI .IFS AND OTHER SERVICES: 3100 PROFESSIONAL SERVICES 3102 PROF SERVICES (PHYS FOR SCBA) 3103 MUNICIPAL CODE & WELLNESS PR 3200 ACCOUNTING & AUDIT 3300 LEGAL COST 3400 I OTI3ER CONTRACT SERVICES 3401 GARBAGE COLLECTION FEE 4000 TRAVEL AND PER DIEM 4100 COMM. & FREIGHT 4300 UTIIFIFS 4400 RENTALS AND LEASES 4500 INSURANCE 4600 R&M VEHICLES 4609 R&M EQUIPMENT 4700 PRINTING 4900 ADVERTISING/OTHER CHARGES 4901 EDUCATION- RESTRICTED 4902 EDUCATION - NON - RESTRICTED 4905 TRAINING & MATERIALS 4903 CODE ENFORCEMENT 4909 MISCELLANEOUS 5100 OFFICE SUPPLIES 5101 DETECTIVE SUPPLIES 5102 !INVESTIGATION FEES 5200 OPERATING SUPPLY 5201 1FUEL AND OIL 5202 (OPERATING SUPPLIES (TIRES) 5203 I UNI FORMS/PATCHE S 5204 1POSTAGE & SUPPLIES 5204 DUMPING FEES 5203 (MOSQUITO CONTROL 5300 (ROAD MATERIALS/SUPPLIES 5400 1BOOKS, PUBLICATIONS, ETC 6300 !IMPROVEMENTS 6400 I EQUIPMENT (5750 OR MORE) 6401 (MICRO FILM EQUIPMENT 7000 I PRINCIPAGCAD SYSTEM 7100 'INTEREST -CAD SYSTEM 8100 1SHARED SERVICES 8200 1AID TO PRIVATE ORGANIZATIONS 8201 11NTERLOCAL PART. w/IRCC • 8300 (PUBLIC SERVICE GRANT TOTAL SUPPLIES AND OTHER SERVICES TOTAL COST: 460,082 1,865,169 21,591 25,068 78,453 36,192 44,8241 9,902 64,0001 12.420 1,250 250 12,600 200,586 361,3231 333,1281 104,4921 0 3,651,8611 3,444,7611 3,631,330 1 1 1 1 279,1841 249,3301 263,158 4,000) 2,0101 4,000 7,6001 5,5351 7,600 38,000 29,8001 33,600 30,000 6,3331 75,000 176,502 137,0461 159,0221 356,2201 352,7651 342,6641 41,1501 27,8461 31,050 51,0161 44,6011 52,206 62,262) 55,372 65,231 15,2511 12,945 16,715 235,5081 214,7381 146,224 26,0101 23,0061 30,010 74,4901 115,7911 101,140 2,5001 1,680 2,500 11,0001 13,865 20,000 27,9661 7,500 12,104 27,966 3,486 7,500 3,0001 0 3,000 14,0001 8,040 14,000 7,2001 2,197 11,775 16,7001 9,243 14,716 3,5001 3,130 3,500 2,0001 380 2,000 39,9501 31,110 37,150 97,1001 100,069 120,693 10,0001 10.445 11,000 23,2751 18,104 23,275 7,0001 6,005 7,000 3,000 335 1,000 01 105 0 4,5001 20,6871 4,500 11,0001 9,2571 11,800 150,0001 75,0911 49,124 93,690 40,2141 35,022 0 01 0 40,6281 35,312 3,7581 4 8,0001 8,000 9,0741 20,0001 20,000 20,0001 9,0881 9,088 9,0881 01 0 01 1 2,013,5481 1,679,753 1,816,6151 5,665,4091 5,124,5141 5,447,9451 Page 4 Page 4 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet #: Edited Date: Edited B • 1 12/24/2008 India Riedel PERSONNEL COST: 1100 1510 2100 2200 2300 2400 EXECUTIVE SALARIES LONGEVITY /SERVICE INCENTIVE FICA RETIREMENT LIFE AND HEALTH INSURANCE WORKERS COMPENSATION TOTAL PERSONNEL COSTS: SUPPLIES AND OTHER SERVICES: 3400 4000 4100 4500 4901 4909 5400 8100 8200 8201 OTHER CONTRACT SERVICES TRAVEL AND PER DIEM COMM. & FREIGHT INSURANCE EDUCATION MISCELLANEOUS BOOKS, PUBLICATIONS, ETC SHARED SERVICES AID TO PRIVATE ORGANIZATIONS INTERLOCAL PART. w/IRCC TOTAL SUPPLIES AND OTHER SERVICES TOTAL COST Page 5 2007/2008 2007/2008 I 2008/2009 2008/2009 BUDGET Bud et Amended I Bud et Revised TO BUDGET 26500 26496 36100 36100 9,600 0 500 500 500 2762 2761 2762 2762 0 2398 2397 3452 3452 1,054 22340 21498 20128 20128 -2,212 289 159 207 207 -82 54289 53311] 63149 63149 8,860 30,000 18,327 30,000 30,000 0 12000 9600 2400 2400 -9,600 200 248 250 250 50 4731 4295 3351 3351 -1,380 500 100 500 500 0 1000 24 1000 1000 0 600 1024 1200 1200 600 8000 8000 8000 8000 0 20000 20000 20000 20000 0 9088 9088 9088 90881 0 86,119 70,706 75,7891 75,789 - 10,330 140,408 124,017 138,9381 138,938 -1,470 Page 5 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet #• 1 Edited Date: 12/24/2008 Edited B • India Riedel PERSONNEL COST: 2007/2008 Budget 1100 EXECUTIVE SALARIES 75,3821 1200 REGULAR SALARIES 31,648 1510 LONGEVITY /SERVICE INCENTIVE 0 2100 FICA 8,200 2200 !RETIREMENT 11,991 2300 LIFE AND HEALTH INSURANCE 11,411 2400 'WORKERS COMPENSATION 1,064 TOTAL PERSONNEL COSTS: 139,696 SUPPLIES AND OTHER SERVICES: 1 4000 TRAVEL AND PER DIEM 5,0001 4100 COMM. & FREIGHT 5,2001 4500 INSURANCE 6,0001 4600 R&M VEHICLES 4001 4609 R&M EQUIPMENT 1,0001 4901 EDUCATION 1,500) 4909 MISCET J ANEOUS 1,0001 5100 OFFICE SUPPLIES 1,6001 5200 OPERATING SUPPLY 1,5001 5201 FUEL AND OIL 1,5001 5400 BOOKS, PUBLICATIONS, ETC 1,000 6400 1EQUIPMENT ($750 OR MORE) 0' 1 TOTAL SUPPLIES AND OTHER SERVICES j 25,7001 TOTAL COST: 165,396 Page 6 2007/2008 1 2008/2009 Amended I Budget 2008/2009 Revised 1 75,1231 79,4621 79,462 31,6881 33,423 33,423 01 0 0 8,2551 8,674 8,674 11,9041 12,649 12,649 11,1511 10,500 10,500 5551 724 724 1 138,6761 145,432 145,432 f 1 1 7211 2,500 4,0051 4,580 5,4401 4,092 01 400 3511 1,700 3451 1,500 871 500 4141 1,116 3181 1,500 871 1,5001 9370 1 1,5001 1,0001 13,4891 21,888 I 152,165 1 167,320 1 Page 6 BUDGET TO BUDGET 4,080 1,775 0 474 658 -911 -340 5,736 2,5001 -2,500 4,5801 -620 4,0921 -1,908 4001 0 1,7001 700 1,500 0 5001 -500 1,1161 -484 1,5001 0 1,5001 Oi 1,5001 5001 1,0001 1,0001 1 21,8881 -3,812 1 1 167,320 1 1,924 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet #: Edited Date: Edited B • 1 12/24/2008 India Riedel PERSONNEL COST: 1100 1200 1300 1510 2100 2200 2300 2400 EXECUTIVE SALARIES REGULAR SALARIES OTHER SALARIES LONGEVITY /SERVICE INCENTIVE FICA RETIREMENT LIFE AND HEALTH INSURANCE WORKERS COMPENSATION TOTAL PERSONNEL COSTS: SUPPLIES AND OTHER SERVICES: 3103 3400 4000 4100 4500 4609 4900 4901 4909 5100 5400 6400 6401 MUNICIPAL CODE OTHER CONTRACTUAL SERVICES TRAVEL AND PER DIEM COMM.. & FREIGHT INSURANCE R &M EQUIPMENT ADVERTISING /OTHER CHARGES EDUCATION MISCELLANEOUS/ELECTION OFFICE SUPPLIES BOOKS, PUBLICATIONS, ETC EQUIPMENT ($750 OR MORE) MICRO FILM EQUIPMENT TOTAL SUPPLIES AND OTHER SERVICES TOTAL COST: 2007/2008 Budget 50,065 31,180 13,427 0 Page 7 2007/2008 2008/2009 2008/2009 BUDGET Amended Bud et Revised TO BUDGET 49,082 31,307 10,947 0 6,315 6,770 9,060 8,946 11,489 11,848 759 397 122,295 119,297 52,305 52,305 2,240 32,440 32,440 1,260 13,695 13,695 268 250 250 250 7,536 7,536 1,221 9,509 9,509 449 11,200 11,200 -289 5411 541 -218 127,476' 127,476 5,181 3,500 2,055 3,500 8,412 8,700 9,000 2,000 1,946 4,000 3,450 3,308 2,850 7,097 6,440 4,840 3,570 2,993 3,570 11,000 13,865 20,000 1,500 445 1,500 500 725 5,775 2,000 1,405 1,500 2,300 1,870 2,000 19,290 17,230 2,000 01 3,500 9,000 4,000 2,850 4,840 3,570 20,000 1,500 5,775 1,500 2,000 2,000 0 588 2,000 -600 -2,257 0 9,000 0 5,275 -500 -300 - 17,290 0 0 0 0 64,6191 60,982 186,9141 180,279 Page 7 60,535 60,535 -4,084 188,0111 188,011 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet #: 1 Edited Date: 12/24/2008 Edited B • India Riedel PERSONNEL COST: 1100 EXECUTIVE SALARIES 1200 REGULAR SALARIES 1510 LONGEVITY /SERVICE INCENTIVE 2100 FICA 2200 RETIREMENT 2300 LIFE AND HEALTH INSURANCE 2400 (WORKERS COMPENSATION 2500 UNEMPLOYMENT TAXES TOTAL PERSONNEL COSTS: SUPPLIES AND OTHER SERVICES: 3200 ACCOUNTING & AUDIT 3400 OTHER CONTRACTUAL SERVICES 4000 TRAVEL AND PER DIEM 4100 COMM. & FREIGHT 4500 INSURANCE 4609 R&M EQUIPMENT 4901 EDUCATION 4909 MISCELLANEOUS 5100 OFFICE SUPPLIES 5200 OPERATING SUPPLY 5400 BOOKS, PUBLICATIONS, ETC 6400 EQUIPMENT ($750 OR MORE) TOTAL SUPPLIES AND OTHER SERVICES TOTAL COST: Cost changes included in above cost 2007/2008 Budget Page 8 2007 /2008 2008 /2009 2008 /2009 BUDGET Amended Bud et Revised TO BUDGET 1 35,818 35,588 37,729 59,754 60,039 64,067 0 0 0 7,315 6,978 7,841 10,750 10,654 11,345 18,167 17,035 16,300 912 476 654 i 1 130,770 137,936 132,716 38,000 29,800 33,600 500 0 250 1,750 743 1,750 4,000 3,325 3,180 9,463 8,588 6,475 9,000 8,038 9,950 1,400 1,059 1,400 250 72 250 3,000 1,816 2,4001 9,000 9,020 9,300 700 462 7001 0 1,0001 1 77,0631 62,923 70,2551 1 209,779 193,693 1 208,191 1 Page 8 37,729 1,911 64,067 4,313 01 0 7,841 526 11,345 595 16,300 -1,867 6541 -258 0 137,936 5,220 33,600 -4,400 250 -250 1,750 0 3,180 -820 6,475 -2,988 9,950 950 1,400 0 250 0 2,400 -600 9,300 300 700 0' 1,000 1,000! 70,255 - 6,8081 208,191 -1,588 'GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet #: 1 Edited Date: 12/24/2008 Edited B • India Riedel PERSONNEL COST: ALL SERVICES & SUPPLIES: 2300 3100 3300 4000 4100 4609 4901 5100 5400 2007/2008 Beset 2007 /2008 Amended Page 9 2008/2009 2008/2009 BUDGET Bud et Revised TO BUDGET HEALTH INSURANCE 5,722 5,197 4,900 4,900 -822 PROFESSIONAL SERVICES 40,600 34,924 41,412 41,412 812 LEGAL COST 30,000 6,333 75,000 75,000 45,000 TRAVEL AND PER DIEM 700 867 700 700 0 COMM. AND FREIGHT SERVICES 1,800 885 1,800 1,800 0 R&M EQUIPMENT 270 210 270 270 0 EDUCATION 750 395 750 750 0 OFFICE SUPPLIES 400 30 400 400 0 MEMBERSHIP & SUBSCRIPTIONS 500 0 500 500 0 TOTAL SUPPLIES AND OTHER SERVICES TOTAL COST: 80,742 48,841 125,732 125,732 44,990 80,742 48,841 125,732 125,732 44,990 Page 9 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT I Worksheet #: 1 !Edited Date: 12/24/2008 Edited B . India Riedel PERSONNEL COST; 1200 1300 1400 1510 2100 2200 2300 2400 REGULAR SALARIES OTHER SALARY OVERTIME LONGEVITY /SERVICE INCENTIVE FICA RETIREMENT LIFE AND HEALTH INSURANCE WORKERS COMPENSATION TOTAL PERSONNEL COSTS: SUPPLIES AND OTHER SERVICES: 3100 PROFESSIONAL SERVICES 3400 OTHER CONTRACTUAL SERVICES 4000 TRAVEL AND PER DIEM 4100 COMM. & FREIGHT 4300 UTILITIES 4400 RENTALS AND LEASES 4500 INSURANCE 4600 R&M VEHICLES 4609 R&M EQUIPMENT 4901 EDUCATION 4909 MISCELLANEOUS 5100 OFFICE SUPPLIES 5200 OPERATING SUPPLY 5201 FUEL AND OIL 5204 POSTAGE & SUPPLIES 5400 BOOKS, PUBLICATIONS, ETC 6400 EQUIPMENT ($750 OR MORE) TOTAL SUPPLIES AND OTHER SERVICES TOTAL COST: 2007/2008 Bud et 2007/2008 2008/2009 2008/2009 Amended Bud et Revised BUDGET TO BUDGET 32,381 32,143 33,846 33,846 1,465 15,528 14,143 15,758 15,758 230 0 0 0 0 0 0 0 0 3,665 3,573 3,775 3,775 110 3,615 3,573 3,795 3,795 180 5,950 5,445 5,100 5,100 -850 608 317 413 413 -195 61,747 59,194 62,687 62,687 940 200,163 188,824 176,125 176,125 - 24,038 119,364 100,641 111,772 111,772 -7,592 4,000 3,597 5,000 5,000 1,000 4,000 3,227 3,380 3,380 -620 12,000 11,431 12,300 12,300 300 3,300 4,607 4,764 4,764 1,464 27,761 25,345 19,015 19,015 -8,746 500 10 500 500 0 25,000 7,024 50,000 50,000 25,000 500 319 500 500 0 700 229 500 500 -200 2,700 2,073 2,300 2,300 -400 3,100 668 1,000 1,000 -2,100 400 613 655 655 255 7,000 6,005 7,000 7,000 0 400 29 400 400 0 1,000 0 1,000 1,000 411,888 354,642 396,211 396,211 - 15,677 473,635 413,836 458,898 458,898 - 14,737 Page 10 Page 10 !GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet# 1 Edited Date: 12!242008 Edited :. India Riedel PERSONNEL COST: 1100 1200 1201 1202 1300 1400 1403 1501 1510 1520 1530 1540 2100 2200 2300 2400 EXECUTIVE SALARIES REGULAR SALARIES HOLIDAY PAY OFFICERS HOLIDAY PAY OTHER SALARY OVERTIME OFFICERS OVERTIME PAY AUXILIARY PAY LONGEVITY /SERVICE INCENTIVE OFFICERS LONGEVITY /SERVICE INCENTIVE CAREER EDUCATION FICA RETIREMENT LIFE AND HEALTH INSURANCE WORKERS COMPENSATION TOTAL PERSONNEL COSTS: SUPP IFS AND OTHER SERVICES: 3100 4000 4100 4300 4400 4500 4600 4609 4700 4901 4902 4909 5100 5101 5102 5200 5201 5202 5203 5400 6400 8300 7000 7100 PROFESSIONAL SERVICES TRAVEL AND PER DIEM COMM. & FREIGHT UTILITIES RENTALS AND LEASES INSURANCE R&M VEHICLES R&M EQUIPMENT PRINTING EDUCATION- RESTRKThl) EDUCATION - NON - RESTRICTED MISCELLANEOUS OFFICE SUPPLIES DETECTIVE SUPPLIES INVESTIGATION FEES OPERATING SUPPLY FUEL AND OIL OPERATING SUPPLIES (TIRES) UNIFORMS/PATCHES BOOKS, PUBLICATIONS, ETC EQUIPMENT (S750 OR MORE) PUBLIC SERVICE GRANT Principal -CAD System Interest -CAD System TOTAL SUPPLIES AND OTHER SERVICES TOTAL COST: 2007/2008 Budget 2007/2008 Amended 2008/2009 Budget 2008/2009 Revised BUDGET TO BUDGET 61,378 60,275 63,836 63,836 2,458 810,205 767,606 851,235 851,235 41,030 880 385 0 0 -880 25,068 23,334 25,068 25,068 0 19,059 18,163 24,000 24,000 4,941 4,500 6,384 9,300 9,300 4,800 52,525 61,109 64,000 64,000 11,475 1,200 1,200 1,200 1,200 0 0 0 0 0 0 0 0 250 250 250 0 0 0 0 12,000 10,746 12,000 12,000 0 76,491 74,867 80,994 80,994 4,503 245,570 262,843 203,542 203,542 - 42,028 157,381 153,822 143,300 143,300 - 14,081 49,340 26,867 33,809 33,809 - 15,531 1,515,5971 1,467,601 1,512,534 1,512,534 -3,063 21,421 15,667 21,421 21,421 0 7,200 7,037 7,200 7,200 0 15,866 14,860 20,266 20,266 4.400 13,200 15,875 16,726 16,726 3526 6,951 6,660 6,951 6,951 0 75,082 68,297 37,751 37,751 - 37,331 8,110 2,296 8,110 8,110 0 8,000 7,135 8,000 8,000 0 2,000 1,545 2,000 2,000 0 5,816 1,051 5,816 5,816 0 6,000 2,506 6,000 6,000 0 1,500 376 1,500 1,500 0 5,000 2,079 5,000 5,000 0 3,500 3,130 3,500 3.500 0 2,000 380 2,000 2,000 0 13,850 12,295 13,850 13,850 0 57,200 67,093 74,300 74,300 17,100 5,000 6,299 5,000 5,000 0 10,275 7,986 10,275 10,275 0 1,500 1,004 1,500 1,500 0 54,500 3,204 9,922 9,922 - 44,578 0 0 0 40,628 35,312 35,312 35,312 3,758 9,074 9,074 9,074 1 323,9711 291,161 311,474 311,474 - 12,497 1,839,5681 1,758,762 1,824,008 1,824,008 - 15,560 I Page 11 Page 11 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT worksheet #: 1 (Edited Date: 12/24/2008 Edited B . India Riedel PERSONNEL COST: 1100 (EXECUTIVE SALARIES 1200 REGULAR SALARIES 1201 HOLIDAY PAY 1300 OTHER SALARY 1400 OVERTIME 1401 OVERTIME PAY /ANNUAL & SICK 1402 DISPATCHER OVERTIME 1501 VOLUNTEER PAY 1510 LONGEVITY/SERVICE INCENTIVE 1540 CAREER EDUCATION 2100 FICA 2200 RETIREMENT 2300 LIFE AND HEALTH INSURANCE 2400 WORKERS COMPENSATION !TOTAL PERSONNEL COSTS: (SUPPLIES AND OTHER SERVICES: 3100 3102 3103 4000 4100 4300 4400 4500 4600 4609 4700 4901 4902 4903 4905 4909 5100 5200 5201 5202 5203 5400 6400 PROFESSIONAL SERVICES PROF SERV (PHYS FOR SCBA) WELLNESS PROGRAM TRAVEL AND PER DIEM COMM. & FREIGHT UTILITIES RENTALS AND LEASES INSURANCE R&M VEHIC LFS R&M EQUIPMENT PRINTING EDUCATION PUBLIC EDUCATION & FIRE PREV. CODE ENFORCEMENT TRAINING & MATERIALS MISCELLANEOUS OFFICE SUPPLIES OPERATING SUPPLY FUEL AND OIL OPERATING SUPPLIES (TIRES) UNIFORMS/PATCHES BOOKS, PUBLICATIONS, ETC EQUIPMENT ($750 OR MORE) TOTAL SUP : Health Insurance Increase by 15% 2007/2008 Budget 57,298 592,888 21,272 25,000 21,567 44,162 9,756 10,000 2007/2008 Amended 57,015 553,746 17,113 23,175 19,415 39,115 8,475 10,304 0 600 600 59,010 54,297 83,569 94,905 95,359 75,221 64,309 31,565 2008/2009 Budget 2008/2009 Revised Page 12 BUDGET TO BUDGET 60,760 60,760 3,462 595,901 595,901 3,013 21,591 21,591 319 25,000 25,000 0 21,892 21,892 325 44,824 44,824 662 9,902 9,902 146 11,220 11,220 1,220 500 500 500 600 600 0 59,015 59,015 5 72,794 72,794 - 10,775 71,100 73,100 - 24,259 43,2911 43,291 - 21,018 1 1,084,7901 984,9461 1,038,3901 1,038,390 - 46,400 1 1 2,000 3,6451 9,200 9,200 7,200 4,000 2,0101 4,000 4,000 0 4,100 3,4801 4,100 4,100 0 6,000 2,7251 6,000 6,000 0 10,000 10,1181 9,700 9,700 -300 13,000 12,7281 14,680 14,680 1,680 5,000 1,6781 5,000 5,0001 0 51,421 47,0581 34,525 34,5251 - 16,896 12,000 19,8551 17,000 17,0001 5.000 16,100 13,4601 16,100 16,1001 0 500 1351 500 5001 0 15,0001 7,6151 15,000 15,000 0 1,500 9801 1,500 1,500 0 14,0001 8,040+ 14,000 14,000 0 3,0001 0 3,000 3,000 0 7501 6511 750 750 0 1,5001 1,231 1,500 1,500 0 7,500 8,144 9,500 9,500 2,000 14,000 10,535 14,000 14,000+ 0 3,000 1,926 3,000 3,000 0 7,500 5,869 7,500 7,500 0 3,500 3,825 3,500 3,500 0 18,900 18,455 18,900 18,900 0 214,2711 184,1631 212,955 TOTAL COST: 1,299,061 1,169,109 Page 12 212,955 -8,516 1,251,345 1,251,345! - 54,916 (GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet #: 1 Edited Date: 12/24/2008 Edited B : India Riedel PERSONNEL COST: 1100 120(1 1400 1510 2100 2200 2300 2400 EXECUTIVE SALARIES REGULAR SALARIES OVERTIME LONGEVITY /SERVICE INCENTIVE FICA RETIREMENT LIFE AND HEALTH INSURANCE WORKERS COMPENSATION TOTAL PERSONNEL COSTS: SUPPJ.IRS AND OTHER SERVICES: 3100 PROFESSIONAL SERVICES 3400 OTHER CONTRACTUAL SERVICES 3401 GARBAGE COLLECTION FEE 4000 TRAVEL AND PER DIEM 4100 COMM. & FREIGHT 4300 UTILITIES 4400 RENTALS AND LEASES 4500 INSURANCE 4600 R&M VEHICLES 4609 R&M BUILDING & EQUIPMENT 4901 EDUCATION 4909 MISCELLANEOUS 5100 OFFICE SUPPLIES 5200 OPERATING SUPPLY 5201 FUEL AND OIL 5202 OPERATING SUPPLIES (TIRES) 5203 UNIFORMS 5204 DUMPING FEES 5205 MOSQUITO SPRAYING 5300 ROAD MATERIALS/SUPPLIES 5400 BOOKS, PUBLICATIONS, ETC 6300 IMPROVEMENTS 6400 EQUIPMENT ($750 OR MORE) TOTAL SUPPLIES AND OTHER SERVICES: TOTAL COST: 2007/2008 Budget 2007/2008 Amended 2008/2009 Budget 2008/2009 Revised BUDGET TO BUDGET 124,605 121,845 129,890 129,890 5,285 243,470 228,960 254,257 254,257 10,787 5,000 1,918 5,000 5,000 0 1,000 0 0 0 -1,000 28,616 24,975 29,989 29,989 1,373 41,151 39,005 44,237 44,237 3,086 54,892 50,076 50,600 50,600 -4,292 36,275 18,990 24,853 24,853 - 11,422 535,009 485,769 538,826 538,826 3,817 15,000 6,270 15,000 15,000 0 18,226 9,378 8,000 8,000 - 10,226 356,220 352,765 342,664 342,664 - 13,556 2,500 610 1,500 1,500 -1,000 6,500 4,625 6,200 6,200 -300 24,062 15,338 21,525 21,525 -2,537 0 0 0 0 0 53,953 49,275 36,175 36,175 - 17,7781 5,000 845 4,000 4,000 -1,000 11,550 76,580 11,550 11,550 0 1,000 775 1,000 1,000 0 1,500 33 1,500 1,500 0 500 195 500 500 0 5,000 665 2,000 2,000 -3,000 24,000 20,957 30,238 30,238 6,238 2,000 2,220 3,000 3,000 1,000 5,500 4,249 5,500 5,500 0 3,000 335 1,000 1,000 -2,000 0 105 0 0 0 4,500 20,687 4,500 4,500 0 500 106 500 500 0 150,000 75,091 49,124 49,124 - 100,876 1,325 1,200 1,200 1,200 690,511 642,429 546,676 546,676 - 143,835 1,225,520 1,128,198 1,085,502 1,085,502 - 140,018 Page 13 Page 13 PUBLIC FACILITIES FUND - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES WY BEGINNING FUND BALANCE REVENUES 301- 313.4100 301- 313.4200 301- 335.1220 301- 312,3000 301- 335.4100 301- 361.1000 301- 369.1000 LOCAL OPTION GAS TAX LOCAL ALTER, FUEL USER FEE SRS EIGHT CENT MOTOR FUEL NINETH CENT FUEL TAX MOTOR FUEL TAX REBATE INTEREST EARNINGS MISCELLANEOUS EXPENDITURES 301 - 549.3100 301 -549 -3400 301 -549 -4300 301 -549 -5300 301 -549 -6300 301 - 549.6302 301 - 549.6400 301 - 549.9100 TOTAL REVENUE PUBLIC FAC.- PROFESSIONAL SER PUBLIC FAC. CONTRACTUAL SERVICES PUBLIC FAC. UTILTI IES PUBLIC FAC. ROAD & MATERIALS PUBLIC FAC. IMPROVEMENTS PUBLIC FAC. BEAUTIFICATION PUBLIC FAC. MACHINERY & EQUIP TOTAL EXPENDITURES REVENUES LESS EXPENSES TRANSFER OUT TO GENERAL FUND F/Y ENDING FUND BALANCE 2007 /2008 Budget $ 1,594,402 2007 /2008 AMENDED $ 1,207,193 2008 /2009 BUDGET $ 344,502 Page 14 2008/2009 REVISED $ 782,413 $ 435,150 $ 426,530 $ 349,478 $ 349,478 $ 198,036 $ 181,200 $ 131,151 $ 131,151 $ 64,125 $ $ 62,335 $ 62,335 $ - $ 74,400 $ 56,802 $ 56,802 $ 1,500 $ 3,071 $ 1,650 $ 1,650 $ 20,000 $ 29,130 $ 19,500 $ 19,500 $ 718,811 S 714,331 $ 620,916 S 620,916 $ 100,000 $ 2,875 $ 2,500 $ 2,500 $ 44,774 $ 63,300 $ 69,630 $ 69,630 $ 78,000 $ 79,499 $ 92,742 $ 92,742 $ 26,096 $ 22,736 $ 26,096 $ 26,096 $ 1,048,685 $ 522,688 $ 100,000 $ 333,955 $ 10,000 $ 1,969 $ 10,000 $ 10,000 $ 150,000 S 139,977 $ 265,000 $ 200,000 S 1,457,555 S 833,044 S 565,968 S 734,923 S (738,744) $ (118,713) $ 54,948 $ (114,007) S 516,260 $ 306,067 $ 337,929 $ 337,929 $ 855,658 $ 782,413 $ 61,521 S 330,477 Cost changes and Proposed Projects included in above cost 301- 0549 -6300 Increased budget for carryover Sidewalk program, Right of way Drainage; Curb /Gutter Project, PW Equip Bldg. 301 - 549.6400 Replacement of Backhoe, $120,000; Sidearm Tractor /mower, $80,000; (removed dump Truck) (Removed Hybrid Emergency Vehicle and Dump Truck replacement) Page 14 CDBG FUND - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES F/Y BEGINNING FUND BALANCE REVENUES 302 - 331.3200 302 - 331.3900 302 - 361.1000 302 - 381.0000 CDBG GRANT (STATE) CDBG GRANT E -10 Interest Earnings TRANSFER IN - GENERAL FUND RESERVES TOTAL REVENUES EXPENDITURES 302 - 2552.3100 302 - 2552.4609 302 - 2552.4909 302 - 2552.6300 302 - 2652 -3100 302 - 2652.3400 302 - 2652.6302 302- 2652.6304 302 - 2652.6306 302.9200 PROFESSIONAL SERVICES COMMERCIAL BUILDING REHAB MISCELLANEOUS SIDEWALKS & PEDESTRIAN MALLS PROFESSIONAL SERVICES E -10 ENGINEERING SERVICES E -10 SEWER LINES CDBG E -10 WATER FACILITIES E -10 STREET IMPROVEMENTS TOTAL EXPENDITURES REVENUES LESS EXPENSES DUE TO GENERAL FUND F/Y ENDING FUND BALANCE 2007/2008 BUDGET $ 6,481 $ $ $ $ 6,481 Page 15 2007/2008 AMENDED $ 2008/2009 BUDGET $ 6,574 $ - $ $ 13,096 $ 6,574 19,670 $ $ 13,096 S $ $ $ - $ $ - $ $ 13,096 $ $ 6,574 $ S 6,574 $ 6,574 $ Page 15 2008/2009 REVISED 7CAPITAL PROJ IMPROVEMENTS - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES F/Y BEGINNING FUND BALANCE REVENUES 303 - 341.0000 303 - 361.1000 303 - 363.2201 303 - 363.2202 303 - 363.2400 ADMINISTRATION COST FOR IMPACT FEES INTEREST EARNINGS LAW ENFORCEMENT IMPACT FEES FIRE PROTECTION IMPACT FEES TRANSPORTATION IMPACT FEES TOTAL REVENUE EXPENDITURES 303 - 0521 -6400 303 - 0522 -6400 303 - 0541 -6300 303 - 0541 -6400 301- 0549 -6400 304 - 381,000 LAW ENF. CAPITaL PROJECTS FIRE PROTECTION CAPITAL PROJECTS TRANSPORTATION IMPROVEMENTS TRANSPORTATION CAPITAL PROJECTS OTHER CAPITAL IMPROVEMENT PROJECT /COST TOTAL EXPENDITURES TRANSFER OUT TO GENERAL FUND TOTAL TRANSFER OUT TRANSFER IN FROM OTHER FUNDS TOTAL TRANSFER IN DUE TO CAPITAL ASSETS DUE FROM IMPACT FEE REVENUES F/Y ENDING FUND BALANCE 2007/2008 2007/2008 2008/2009 BUDGET AMENDED BUDGET S 664,978 $ 702,149 S 718,600 Page 16 2008/2009 REVISED S 718,600 $ 4,235 $ 553 $ 600 $ 600 $ - $ 12,352 $ 11,250 $ 1,125 $ 5,629 $ 722 $ 750 $ 750 $ 8,830 $ 1,110 $ 1,250 $ 1,250 $ 18,579 $ 2,267 $ 2,300 $ 2,300 S 37,273 $ 17,004 $ 16,150 $ 6,025 $ $ $ - $ $ 63,405 4 - $ $ 60,000 $ 60,000 - S -s - 0 $ 70,788 S - $ 60,000 $ 194,193 102 $ 553 $ 600 $ 1,725 102 $ 553 $ 600 $ 1,725 $ 702,149 (303- 0521 -6400 1303- 0549.6400 303 - 0549 -6400 City match of 20% for countywide Radio Infrastructure Commerce Park Lot West 1/2 of Lot 17 Ford Escape for Code Enforcement Transfer in: Water company proceeds w /accumulated interest Accumulated Depreciation through 9/2008 Page 16 $ $ 6,934,489 $ $ $ 6,934,489 $ 55,100 $ 55,100 $ 55,100 $ 55,100 $ 718,600 5 674,150 $ 7,463,196 CAPITAL PROJ - VEHICLES - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES F/Y BEGINNING FUND BALANCE REVENUES 304-383.0000 304 - 364.1000 304-361.1000 CAPITOL LEASE PROCEEDS DISPOSITION OF FIXED ASSETS INTEREST EARNINGS EXPENDITURES 304 - 584.4600 304 - 584.4909 304 - 584.6400 304 - 584.7100 304 - 584.7200 304 - 381,000 TOTAL REVENUE VEHICLE DECALS & INSTALLATION MISCELLANEOUS VEHICLE & EQUIPMENT PURCHASE PRINCIPAL INTEREST TOTAL EXPENDITURES TRANSFER IN FROM GENERAL FUND F/Y ENDING FUND BALANCE 2007/2008 BUDGET $ 2,041 2007/2008 AMENDED 856 2007/2008 BUDGET $ 24,273 Page 17 2008/2009 REVISED $ 9,220 $ 468,803 $ 483,384 $ 422,961 $ 457,193 $ 441,500 $ 448,800 $ 441,600 $ 441,600 $ $ 21 $ 910,303 $ 932,205 $ 864,561 $ 898,793 0 900 872 840 517,492 $ 539,164 $ 449,142 455,000 $ 464,298 $ 409,552 18,969 24,195 21,717 992,361 1,028,529 881,251 $ 78,000 $ 104,688 $ 78,000 $ (2,017) 9,220 85,583 304- 383.0000 304-364.1000 Based on 17 Crown Victoria; 5 Dodge Chargers Based on sale of 24 $18,400 Page 17 840 512960 467860 22549 1,004,209 $ 104,925 8,729 LAW ENFORCEMENT SPECIAL FUND - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES 1 F/Y BEGINNING FUND BALANCE !REVENUES 1601- 351.1000 ADMINISTRATIVE FEES 1601- 351.2000 CONFISCATED PROPERTY 1601 - 361.1000 INTEREST EARNINGS 1601- 369 -1000 Misc. 1 1 `EXPENDITURES 1601- 529.4909 1601- 549.6300 1601 - 549.6400 TOTAL REVENUE LAW ENF. SPECIAL MISC. LAW ENF. SPECIAL IMPROVEMENT LAW ENF. SPECIAL MACH & EQUIP TOTAL EXPENDITURES 2007/2008 BUDGET $ 2,706 2007/2008 AMENDED 2,547 Page 18 2008 /2009 2008/2009 BUDGET REVISED $ 3,127 $ 3,127 -1$ -1$ -I$ - 1 11$ 38 $ 101$ 10 1 $ 38 $ 101$ 10 2,707 0 0 0 2,7071 �F/Y ENDING BALANCES 1 $ - $ 2,585 $ 3,137 + $ 3,137 369.1000 Remaining Funds have a very restrictive use Page 18 March 26, 2008 City of Okeechobee Bank of the West Attn: Domingo Li 201 North Civic Drive Suite 360B Walnut Creek, FL 94596 RE: City of Okeechobee, Lessee Lease #050585.04 Dear Mr. Domingo Li: Please find enclosed our check #1235 in the amount of $398,489.98 which represents the principal and interest payable through 03/27/08 for the above referenced Lease. I am sending this to your attention based information provided by Popular Equipment Leasing, Inc. Please forward any and all closeout papers for this lease at your earliest convenience. If you need additional information to process the request please call myself, India Riedel with our Finance Department at 863 -763 -3372, ext 223. cerel 1� India C. Riedel Account Supervisor