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15-16 Year-End Budget AdjustmentsCity of Okeechobee PROPOSED FYE 2015/2016 BUDGET GENERAL FUND RECAPITULATION - REVENUE AND EXPENSES Exhibit 2 Nov 15, 2016 REVENUES 97% AD VALOREM 7.9932 $ 1,868,924 $ 1,868,924 2015/2016 2015/2016 2015/2016 Budget AMENDED FYE F/Y Beginning Fund Balance $ 3,744,185 $ 3,744,185 $ 3,744,185 Rollforward dollars fr PY $ 941,698 $ 1,034,192 FINES, FORFEITURES & PEI Beginning Fund Balance $ 15,695 $ 21,158 USES OF MONEY & PROPEI REVENUES 97% AD VALOREM 7.9932 $ 1,868,924 $ 1,868,924 $ 1,878,527 OTHER FEES $ 663,230 $ 681,363 $ 767,468 IN 1'F;RGOVERNMENTAL $ 1,330,382 $ 1,382,941 $ 1,482,471 CHARGES FOR SERVICES $ 912,633 $ 941,698 $ 1,034,192 FINES, FORFEITURES & PEI $ 13,800 $ 15,695 $ 21,158 USES OF MONEY & PROPEI $ 1,000 $ 1,000 $ - OTHER REVENUES $ 69,299 $ 68,137 $ 72,321 FIRE PROTECTION $ 4,859,268 $ 4,959,758 $ 5,256,137 TRANSFERS - IN Public Facilities Fund (Transfer $ 350,000 $ 350,000 $ 350,000 CDBG $ - $ - $ - Capital Proj /Improvement Fun $ 899,441 $ 899,441 $ 103,392 TOTAL REVENUES $ 6,108,709 $ 6,209,199 $ 5,709,529 EXPENDITURES LEGISLATIVE $ 130,284 $ 147,284 $ 141,471 EXECUTIVE $ 181,003 $ 189,283 $ 182,639 CITY CLERK $ 222,937 $ 230,781 $ 216,765 FINANCIAL SERVICES $ 268,723 $ 308,509 $ 284,738 LEGAL COUNCIL $ 88,197 $ 75,697 $ 61,411 GENERAL SERVICES $ 378,974 $ 386,799 $ 336,696 LAW ENFORCEMENT $ 2,197,633 $ 2,203,767 $ 2,007,802 FIRE PROTECTION $ 1,463,483 $ 1,482,413 $ 1,400,851 ROAD & STREET FACILITF $ 1,177,475 $ 1,181,711 $ 1,077,156 TOTAL GEN. OPER. EXPENDITURES $ 6,108,709 $ 6,206,244 $ 5,709,529 FISCAL YEAR ENDING FUND BALANCE $ 3,744,185 $ 3,747,140 $ 3,744,185 EOY 2015 -16 Page 1 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET GENERAL FUND RECAPITULATION - REVENUE AND EXPENSES REVENUES TAXES: 311 -1000 97% AD VALOREM @ 7.9932 $ 1,868,924 $ 1,868,924 $ 1,878,527 TOTAL $ 1,868,924 $ 1,868,924 $ 1,878,527 OTHER FEES: 312 -5100 312 -5200 314 -1000 314 -4000 314 -8000 316 -0000 319 -0000 Fire Insurance Premium 2015/2016 2015/2016 2015/2016 Budget AMNEDED FYE FUND BALANCE $ 3,744,185 $ 3,744,185 $ 3,744,185 Rollforward dollars fr PY Utility Tax/Natural Gas $ 4,500 $ 17,678 F/Y BEGINNING FUND BALANCE Utility Tax/Propane $ 51,200 $ 33,721 REVENUES TAXES: 311 -1000 97% AD VALOREM @ 7.9932 $ 1,868,924 $ 1,868,924 $ 1,878,527 TOTAL $ 1,868,924 $ 1,868,924 $ 1,878,527 OTHER FEES: 312 -5100 312 -5200 314 -1000 314 -4000 314 -8000 316 -0000 319 -0000 Fire Insurance Premium $ 50,100 $ 50,100 $ 49,888 Casualty Insurance Prern Tax (Police) $ 67,000 $ 68,100 $ 76,960 Utility Tax - Electric $ 427,000 $ 439,810 $ 499,868 Utility Tax/Natural Gas $ 4,500 $ 17,678 $ 20,338 Utility Tax/Propane $ 51,200 $ 33,721 $ 34,418 Prof & Business Tax Receipt $ 62,430 $ 67,554 $ 77,815 Public Service Fee $ 1,000 $ 4,400 $ 8,181 TOTAL $ 663,230 $ 681,363 $ 767,468 INTERGOVERNMENTAL REVENUES: 335 -1210 335 -1400 335 -1500 335 -1800 312 -6000 315.0000 335 -2300 338 -2000 SRS Cigarette Tax $ 189,091 $ 192,763 $ 209,082 Mobile Home Licenses $ 22,500 S 21,020 $ 23,090 Alcoholic Beverage Licenses $ 4,950 S 5,200 $ 5,824 1/2 Cent Sales Tax $ 303,400 $ 318,770 $ 340,496 1 Cent Sales Surtax $ 592,941 $ 622,588 $ 658,272 Communications Service Tax $ 210,000 $ 216,300 $ 235,840 Firefighters Supplement $ 2,400 $ 1,200 $ 1,200 County Business Licenses $ 5,100 $ 5,100 $ 8,667 TOTAL $ 1,330,382 $ 1,382,941 $ 1,482,471 CHARGES FOR CURRENT SERVICES 322 -0000 322 -1000 323 -1000 323 -4000 323 -7000 329 -0000 341 -2000 341 -3000 341 -4000 343 -4010 Building & Inspections Fees $ 68,500 $ 82,900 $ 98,661 Exception & Zoning Fees $ 500 $ 2,333 $ 12,600 Franchise - Electric $ 372,300 $ 375,422 $ 402,763 Franchise - Natural Gas $ 3,450 $ 7,095 $ 8,075 Franchise -Solid Waste $ 100,400 $ 103,450 $ 118,430 Plan Review Fees $ 1,500 $ 4,515 $ 8,340 Alley /Street Closing Fees $ 500 $ 500 $ - Map Sales $ 25 $ 25 $ - Photocopies $ 25 $ 25 $ - Solid Waste Collection Fees -Resd. $ 365,433 $ 365,433 $ 385,323 TOTAL $ 912,633 $ 941,698 $ 1,034,192 EOY 2015 -16 Page 2 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET GENERAL FUND RECAPITULATION - REVENUE ANI 2015/2016 2015/2016 2015/2016 Budget AMENDED FYE FINES, FORFEITURES & PENALTIES: 351 -1000 351 -2000 351 -3000 351 -4000 351 -5000 354 -1000 Court Fines $ 8,425 $ 8,674 $ 12,573 Radio Comm. Fee $ 3,200 $ 4,562 $ 5,300 Law Enforcement Education $ 1,250 $ 1,384 $ 1,500 Investigation Cost Reimbursement $ 925 $ 925 $ 1,635 Unclaimed Evidence $ - $ - $ - Ordinance Violation Fines $ - $ 150 $ 150 TOTAL $ 13,800 $ 15,695 $ 21,158 USES OF MONEY & PROPERTY: 361 -1000 361.3000 364 -1000 Interest Earnings $ 1,000 $ 1,000 $ - Investment Earnings $ - $ - $ - Surplus City Property $ - $ - $ - TOTAL $ 1,000 $ 1,000 $ - OTHER REVENUES: 334 -2000 334 -3000 343 -9000 343 -9100 343 -9200 366 -1000 369 -1000 369 -4000 369 -5000 383 -0000 Public Safety Grant $ 2,400 $ 1,791 $ 1,791 Special Purpose Grant $ - $ - $ - DOT Hwy Maint.Landscape /Mowing $ 8,532 $ 8,532 $ 8,632 DOT Master Traffic Signals Maint. $ 15,064 $ 15,064 $ 16,264 DOT Maint. Lights & Lights Contract $ 28,953 $ 28,953 $ 30,053 Other Revenues $ 10,000 $ 5,440 $ 2,497 Miscellaneous $ 2,000 $ 2,386 $ 5,825 Code Enforcement Fine $ 500 $ 3,200 $ 4,199 Police Accident Reports $ 1,850 $ 2,771 $ 3,060 Capital Lease Proceeds $ - $ - $ - TOTAL $ 69,299 $ 68,137 $ 72,321 OPERATING TRANSFER -IN: 381 -1000 TOTAL REVENUE & OTHER FUNDING SOURCES I $ 6,108,709 $ 6,209,199 $ 5,709,529 OPERATING TRANSFERS - OUT Due From CDBG Capital Project Building & Improvements Capital Project Vehicles TRANSFERS OUT EOY 2015 -16 $ - $ Page 3 $ - $ - $ - Capital Project Improvements (Transfer -In) $ 899,441 $ 899,441 $ 103,392 CDBG Fund (Transfer -In) b n $ 350,000 $ 350,000 $ 350,000 TOTAL $ 1,249,441 $ 1,249,441 $ 453,392 TOTAL REVENUE & OTHER FUNDING SOURCES I $ 6,108,709 $ 6,209,199 $ 5,709,529 OPERATING TRANSFERS - OUT Due From CDBG Capital Project Building & Improvements Capital Project Vehicles TRANSFERS OUT EOY 2015 -16 $ - $ Page 3 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: LEGISLATIVE (0511) EOY 2015 -16 Page 4 2015/2016 BUDGET 2015/2016 AMENDED 2015/2016 FYE 1100 EXECUTIVE SALARIES $ 46,100 $ 46,100 $ 46,100 1510 LONGEVITY /SERVICE INCENTIVE $ - $ - $ - 2100 FICA $ 3,255 $ 3,255 $ 3,015 2200 RETIREMENT $ 3,650 $ 3,650 $ 3,625 2300 LIFE AND HEALTH INSURANCE $ 17,784 $ 17,784 $ 17,252 2400 WORKERS COMPENSATION $ 225 $ 225 $ 208 TOTAL PERSONNEL COSTS: $ 71,014 $ 71,014 $ 70,200 EOY 2015 -16 Page 4 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: LEGISLATIVE (0511) OPERATIONS & SUPPLIES 2015/2016 2015/2016 2015/2016 BUDGET AMENDED FYE 3400 OTHER CONTRACT SERVICES $ 18,000 $ 18,000 $ 18,000 4000 TRAVEL AND PER DIEM $ 2,000 $ 2,000 $ 1,240 4100 COMM. & FREIGHT $ 3,200 $ 3,200 $ 1,195 4500 INSURANCE $ 3,030 $ 3,030 $ 2,856 4609 REPAIR & MAINTENANCE $ 400 $ 400 $ 480 4901 EDUCATION $ 1,500 $ 1,500 $ 695 4909 MISCELLANEOUS $ 1,000 $ 1,000 $ 724 5400 BOOKS, PUBLICATIONS, ETC $ 1,200 $ 1,200 $ 1,029 8100 SHARED SERVICES $ 8,940 $ 8,940 $ 8,937 8200 AID TO PRIVATE ORGANIZATIONS $ - $ - $ - 8201 INTERLOCAL PART. w /IRSC $ - $ - $ - 8202 LOCAL COMMUNITY REQUEST $ 10,000 $ 10,000 $ 10,000 574 -8300 TOURISM/ECO. DEV /CENTENNIAL $ 10,000 $ 27,000 $ 26,115 TOTAL SUPPLIES AND OTHER SERVICES $ 59,270 $ 76,270 $ 71,271 GRAND TOTAL FOR DEPARTMENT $ 130,284 $ 147,284 $ 141,471 EOY 2015 -16 Page 5 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: EXECUTIVE (0512) PERSONNEL COST: 2015/2016 BUDGET 2015/2016 AMENDED 2015/2016 FYE 1100 EXECUTIVE SALARIES $ 77,975 $ 80,525 $ 80,534 1200 REGULAR SALARIES $ 42,079 $ 42,179 $ 42,767 1510 LONGEVITY /SERVICE INCENTIVE $ - $ - $ - 2100 FICA $ 9,504 $ 9,504 $ 9,558 2200 RETIREMENT $ 15,905 $ 15,905 $ 15,495 2300 LIFE AND HEALTH INSURANCE $ 17,654 $ 17,654 $ 15,805 2400 WORKERS COMPENSATION $ 652 $ 652 $ 581 TOTAL PERSONNEL COSTS: $ 163,769 $ 166,419 $ 164,740 EOY 2015 -16 Page 6 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: EXECUTIVE (0512) SUPPLIES & OTHER SERVICES 2015/2016 BUDGET 2015/2016 AMENDED 2015/2016 FYE 4000 TRAVEL AND PER DIEM $ 1,500 $ 3,250 $ 2,397 4100 COMM. & FREIGHT $ 3,405 $ 4,005 $ 3,335 4400 RENTALS & LEASES $ 2,104 $ 2,104 $ 1,850 4500 INSURANCE $ 3,460 $ 3,460 $ 3,263 4600 R &M VEHICLES $ 500 $ 1,000 $ 645 4609 R &M EQUIPMENT $ 1,405 $ 1,405 $ 1,023 4901 EDUCATION $ 100 $ 600 $ 1,001 4909 MISCELLANEOUS $ 500 $ 500 $ 245 5100 OFFICE SUPPLIES $ 800 $ 800 $ 650 5200 OPERATING SUPPLY $ 1,200 $ 1,200 $ 560 5201 FUEL AND OIL $ 1,160 $ 2,340 $ 1,890 5400 BOOKS, PUBLICATIONS, ETC $ 1,100 $ 2,200 $ 1,040 6400 EQUIPMENT ($750 OR MORE) $ - $ - $ - TOTAL SUPPLIES AND OTHER SERVICES $ 17,234 $ 22,864 $ 17,899 GRAND TOTAL FOR DEPARTMENT $ 181,003 $ 189,283' $ 182,639 EOY 2015 -16 Page 7 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: CLERK OFFICE (2512) PERSONNEL COST: 2015/2016 BUDGET 2015/2016 AMENDED 2015/2016 FYE 1100 EXECUTIVE SALARIES $ 60,306 $ 60,306 $ 61,918 1200 REGULAR SALARIES $ 37,582 $ 46,582 $ 42,978 1300 OTHER SALARIES $ 27,885 $ 27,885 $ 24,813 1510 LONGEVITY /SERVICE INCENTIVE $ - $ - $ - 2100 FICA $ 9,621 $ 10,540 $ 9,809 2200 RETIREMENT $ 12,215 $ 13,800 $ 11,367 2300 LIFE AND HEALTH INSURANCE $ 17,578 $ 17,578 $ 15,891 2400 WORKERS COMPENSATION $ 560 $ 560 $ 351 TOTAL PERSONNEL COSTS: $ 165,747 $ 177,251 $ 167,127 EOY 2015 -16 Page 8 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: CLERK OFFICE (2512) SUPPLIES & OTHER SERVICES 2015/2016 BUDGET 2015/2016 AMENDED 2015/2016 FYE 3103 MUNICIPAL CODE $ 4,500 $ 4,500 $ 4,500 3400 OTHER CONTRACTUAL SERVICES $ 9,000 $ 9,000 $ 8,800 4000 TRAVEL AND PER DIEM $ 3,000 $ 3,000 $ 1,091 4100 COMM. & FREIGHT $ 2,300 $ 2,300 $ 2,216 4500 INSURANCE $ 5,190 $ 5,190 $ 4,890 4609 R &M EQUIPMENT $ 7,100 $ 7,100 $ 6,720 4900 ADVERTISING /OTHER CHARGES $ 15,000 $ 15,000 $ 15,705 4901 EDUCATION $ 1,100 $ 1,100 $ 376 4909 MISCELLANEOUS /ELECTION $ 6,000 $ 2,340 $ 1,511 5100 OFFICE SUPPLIES $ 2,000 $ 2,000 $ 1,840 5400 BOOKS, PUBLICATIONS, ETC $ 2,000 $ 2,000 $ 1,989 $ - $ - $ - TOTAL SUPPLIES AND OTHER SERVICES $ 57,190 $ 53,530 $ 49,638 GRAND TOTAL FOR DEPARTMENT $ 222,937 $ 230,781 $ 216,765 EOY 2015 -16 Page 9 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: LEGAL SERVICES (0514) SUPPLIES & OTHER SERVICES 2015/2016 BUDGET 2015/2016 AMENDED 2015/2016 FYE 2300 HEALTH INSURANCE $ 8,640 $ 8,640 $ 7,796 3100 PROFESSIONAL SERVICES $ 50,597 $ 50,597 $ 40,786 3300 LEGAL COST $ 25,000 $ 12,500 $ 10,160 4000 TRAVEL AND PER DIEM $ 800 $ 800 $ 738 4100 COMM. AND FREIGHT SERVICES $ 1,010 $ 1,010 $ 534 4609 R &M EQUIPMENT $ 750 $ 750 $ 332 4901 EDUCATION $ 750 $ 750 $ 530 5100 OFFICE SUPPLIES $ 150 $ 150 $ 35 5400 MEMBERSHIP & SUBSCRIPTIONS $ 500 $ 500 $ 500 TOTAL SUPPLIES AND OTHER SERVICES $ 88,197 $ 75,697 $ 61,411 GRAND TOTAL FOR DEPARTMENT 88,197 1 $ 75,697 I $ 61,411 EOY 2015 -16 Page 10 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: FINANCE (0513) PERSONNEL COST: 2015/2016 BUDGET 2015/2016 AMENDED 2015/2016 FYE 1100 EXECUTIVE SALARIES $ 57,078 $ 57,078 $ 58,985 1200 REGULAR SALARIES $ 69,546 $ 69,546 $ 68,890 1510 LONGEVITY /SERVICE INCENTIVE 2100 FICA $ 9,880 $ 9,880 $ 9,294 2200 RETIREMENT $ 16,160 $ 16,160 $ 15,542 2300 LIFE AND HEALTH INSURANCE $ 25,629 $ 25,629 $ 25,249 2400 WORKERS COMPENSATION $ 715 $ 715 $ 643 2500 UNEMPLOYMENT TAXES $ - $ - $ - TOTAL PERSONNEL COSTS: $ 179,008 $ 179,008 $ 178,603 EOY 2015 -16 Page 11 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: FINANCE (513) SUPPLIES & OTHER SERVICES 2015/2016 2015/2016 2015/2016 BUDGET AMENDED FYE 3200 ACCOUNTING & AUDIT $ 36,800 $ 36,800 $ 30,739 3400 OTHER CONTRACTUAL SERVICES $ 12,000 $ 50,646 $ 40,332 4000 TRAVEL AND PER DIEM $ 1,750 $ 1,750 $ 560 4100 COMM. & FREIGHT $ 2,800 $ 2,800 $ 2,257 4500 INSURANCE $ 6,060 $ 6,060 $ 5,704 4609 R &M EQUIPMENT $ 13,905 $ 13,905 $ 10,486 4901 EDUCATION $ 850 $ 850 $ - 4909 MISCELLANEOUS $ 100 $ 100 $ 30 5100 OFFICE SUPPLIES $ 1,200 $ 2,340 $ 1,958 5200 OPERATING SUPPLY $ 14,100 $ 14,100 $ 13,991 5400 BOOKS, PUBLICATIONS, ETC $ 150 $ 150 $ 78 6400 EQUIPMENT ($750 OR MORE) $ - $ - $ - TOTAL SUPPLIES AND OTHER SERVICES $ 89,715 $ 129,501 $ 106,135 'TOTAL COST: $ 268,723 I $ 308,509 I $ 284,738 EOY 2015 -16 Page 12 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: GENERAL SERVICES (0519) PERSONNEL COST: 2015/2016 BUDGET 2015/2016 AMENDED 2015/2016 EYE 1200 REGULAR SALARIES $ 66,934 $ 66,934 $ 66,507 1300 OTHER SALARY $ - $ - $ 501 1400 OVERTIME $ - $ - $ - 1510 LONGEVITY /SERVICE INCENTIVE $ - $ - $ - 2100 FICA $ 5,225 $ 5,225 $ 5,170 2200 RETIREMENT $ 8,675 $ 8,675 $ 8,354 2300 LIFE AND HEALTH INSURANCE $ 16,650 $ 16,650 $ 16,451 2400 WORKERS COMPENSATION $ 520 $ 520 $ 465 Unemployment $ - $ - $ - TOTAL PERSONNEL COSTS: $ 98,004 $ 98,004 $ 97,448 EOY 2015 -16 Page 13 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: GENERAL SERVICES (519) SUPPLIES & OTHER SERVICES 2015/2016 BUDGET 2015/2016 AMENDED 2015/2016 FYE 3100 PROFESSIONAL SERVICES $ 122,250 $ 125,250 $ 114,100 3400 OTHER CONTRACTUAL SERVICES $ 93,896 $ 93,896 $ 72,898 4000 TRAVEL AND PER DIEM $ 4,960 $ 4,960 $ 1,960 4100 COMM. & FREIGHT $ 2,360 $ 2,360 $ 2,207 4300 UTILITIES $ 10,685 $ 10,685 $ 8,307 4400 RENTALS AND LEASES $ 3,787 $ 3,787 $ 3,687 4500 INSURANCE $ 17,176 $ 17,176 $ 16,077 4600 R &M VEHICLES $ - $ 1,000 $ 500 4609 R &M EQUIPMENT $ 13,956 $ 17,456 $ 11,813 4901 EDUCATION $ 300 $ 300 $ 198 4909 MISCELLANEOUS $ 300 $ 300 $ - 5100 OFFICE SUPPLIES $ 2,900 $ 2,900 $ 1,653 5200 OPERATING SUPPLY $ 1,900 $ 1,900 $ 1,518 5201 FUEL AND OIL $ - $ 325 $ - 5204 POSTAGE & SUPPLIES $ 6,300 $ 6,300 $ 4,330 5400 BOOKS, PUBLICATIONS, ETC $ 200 $ 200 $ - $ - $ - $ - TOTAL SUPPLIES AND OTHER SERVICES $ 280,970 $ 288,795 $ 239,248 GRAND TOTAL FOR DEPARTMENT $ 378,974 I $ 386,799 I $ 336,696 EOY 2015 -16 Page 14 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: POLICE (0521) PERSONNEL COST: 2015/2016 BUDGET 2015/2016 AMENDED 2015/2016 FYE 1100 EXECUTIVE SALARIES $ 109,885 $ 109,885 $ 105,545 1200 REGULAR SALARIES $ 957,675 $ 957,675 $ 930,047 1201 HOLIDAY PAY $ - $ - $ - 1202 OFFICERS HOLIDAY PAY $ 26,745 $ 26,745 $ 20,563 1300 OTHER SALARY $ 30,750 $ 30,750 $ 30,548 1400 OVERTIME $ 13,998 $ 13,998 $ 10,414 1403 OFFICERS OVERTIME PAY $ 66,500 $ 69,500 $ 68,113 1501 AUXILIARY PAY $ 1,200 $ 1,200 $ 1,200 1510 LONGEVITY /SERVICE INCENTIVE $ - $ - $ - 1520 OFFICERS LONGEVITY /SERVICE $ 2,000 $ 2,000 $ 2,000 1540 CAREER EDUCATION $ 13,350 $ 13,350 $ 13,047 2100 FICA $ 94,081 $ 94,081 $ 88,106 2200 RETIREMENT $ 290,840 $ 290,840 $ 233,020 2300 LIFE AND HEALTH INSURANCE $ 225,179 $ 225,179 $ 220,256 2400 WORKERS COMPENSATION $ 40,125 $ 40,125 $ 36,741 2500 UNEMPLOYMENT COMP. $ - $ - $ - TOTAL PERSONNEL COSTS: $ 1,872,328 $ 1,875,328 $ 1,759,600 EOY 2015 -16 Page 15 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: POLICE (0521) SUPPLIES & OTHER SERVICES 2015/2016 2015/2016 2015/2016 BUDGET AMENDED FYE 3100 PROFESSIONAL SERVICES $ 20,608 $ 20,608 $ 19,515 3400 OTHER CONTRACTURAL SERVICES $ 25,347 $ 33,541 $ 24,122 4000 TRAVEL AND PER DIEM $ 5,000 $ 5,000 $ 3,808 4100 COMM. & FREIGHT $ 34,600 $ 34,050 $ 28,780 4300 UTILITIES $ 16,275 $ 16,275 $ 14,395 4400 RENTALS AND LEASES $ 5,420 $ 5,420 $ 3,690 4500 INSURANCE $ 46,950 $ 46,950 $ 44,210 4600 R &M VEHICLES $ 10,000 $ 10,000 $ 8,288 4609 R &M EQUIPMENT $ 20,330 $ 25,670 $ 15,516 4700 PRINTING $ 2,000 $ 2,000 $ 510 4901 EDUCATION- RESTRICTED $ 4,500 $ 4,500 $ 435 4902 EDUCATION - NON - RESTRICTED $ 4,500 $ 4,500 $ 800 4909 MISCELLANEOUS $ 1,500 $ 1,500 $ 105 5100 OFFICE SUPPLIES $ 5,000 $ 5,000 $ 2,015 5101 DETECTIVE SUPPLIES $ 3,000 $ 3,000 $ 3,065 5102 INVESTIGATION FEES $ 1,800 $ 1,800 $ 326 5200 OPERATING SUPPLY $ 17,400 $ 17,400 $ 9,208 5201 FUEL AND OIL $ 73,875 $ 64,025 $ 40,405 5202 OPERATING SUPPLIES (TIRES) $ 7,000 $ 7,000 $ 8,476 5203 UNIFORMS /PATCHES $ 15,300 $ 15,300 $ 14,399 5400 BOOKS, PUBLICATIONS, ETC $ 2,500 $ 2,500 $ 2,221 6400 Equipment Incl Public Service Grant $ - $ 3,913 8300 PUBLIC SERVICE GRANT $ 2,400 $ 2,400 8301 FDOT -Traffic Safety Grant $ - $ - $ - TOTAL SUPPLIES AND OTHER SERVICES $ 325,305 $ 328,439 $ 248,202 GRAND TOTAL FOR DEPARTMENT $ 2,197,633 I $ 2,203,767 I $ 2,007,802 EOY 2015 -16 Page 16 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: FIRE (0522) PERSONNEL COST: 2015/2016 BUDGET 2015/2016 AMENDED 2015/2016 FYE 1100 EXECUTIVE SALARIES $ 69,247 $ 69,247 $ 70,862 1200 REGULAR SALARIES $ 638,806 $ 638,806 $ 634,096 1201 HOLIDAY PAY $ 24,646 $ 24,646 $ 20,003 1300 OTHER SALARY $ 27,815 $ 27,815 $ 26,530 1400 OVERTIME $ 33,670 $ 33,670 $ 24,857 1401 OVERTIME PAY /ANNUAL & SICK $ 57,200 $ 57,200 $ 61,877 1402 DISPATCHER OVERTIME $ 9,500 $ 6,500 $ 4,869 1501 VOLUNTEER PAY $ 12,000 $ 12,000 $ 12,845 1510 LONGEVITY /SERVICE INCENTIVE $ - $ - $ - 1540 CAREER EDUCATION $ 2,400 $ 2,400 $ 1,200 2100 FICA $ 67,158 $ 67,158 $ 64,042 2200 RETIREMENT $ 172,815 $ 172,815 $ 162,012 2300 LIFE AND HEALTH INSURANCE $ 114,324 $ 114,324 $ 111,431 2400 WORKERS COMPENSATION $ 37,350 $ 37,350 $ 33,897 2500 UNEMPLOYMENT COMPENSATION $ - $ - $ - TOTAL PERSONNEL COSTS: $1,266,931 $1,263,931 $1,228,521 EOY 2015 -16 Page 17 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: FIRE (0522) SUPPLIES & OTHER SERVICES 2015/2016 2015/2016 2015/2016 BUDGET AMENDED FYE 3100 PROFESSIONAL SERVICES $ 7,800 $ 7,800 $ 7,200 3102 PROF SERV (PHYS FOR SCBA) $ 3,800 $ 2,340 $ 1,400 3103 WELLNESS PROGRAM $ 3,360 $ 3,360 $ 2,400 3400 OTHER CONTRACTUAL SERVICES $ 2,450 $ 2,450 $ - 4000 TRAVEL AND PER DIEM $ 3,500 $ 3,500 $ 3,218 4100 COMM. & FREIGHT $ 14,366 $ 14,366 $ 12,977 4300 UTILITIES $ 14,175 $ 14,175 $ 10,515 4400 RENTALS AND LEASES $ 2,400 $ 2,400 $ 1,962 4500 INSURANCE $ 28,876 $ 28,876 $ 27,084 4600 R &M VEHICLES $ 22,500 $ 40,000 $ 30,943 4609 R &M BUILDING & EQUIPMENT $ 24,800 $ 32,000 $ 27,948 4700 PRINTING $ 600 $ 600 $ - 4901 EDUCATION $ 12,000 $ 12,000 $ 4,950 4902 PUBLIC EDUCATION & FIRE PREV. $ 1,500 $ 1,500 $ 1,197 4903 CODE ENFORCEMENT $ 9,000 $ 9,000 $ 6,568 4905 TRAINING & MATERIALS $ 3,500 $ 3,500 $ 3,821 4909 MISCELLANEOUS $ 400 $ 400 $ 358 5100 OFFICE SUPPLIES $ 2,200 $ 2,200 $ 2,173 5200 OPERATING SUPPLY $ 11,825 $ 11,825 $ 10,101 5201 FUEL AND OIL $ 10,500 $ 9,190 $ 5,983 5202 OPERATING SUPPLIES (TIRES) $ 5,000 $ 5,000 $ 4,325 5203 UNIFORMS /PATCHES $ 8,000 $ 8,000 $ 4,535 5203 Wi1LDLAND GEAR/Bunker Gear $ - $ - $ 5400 BOOKS, PUBLICATIONS, ETC $ 4,000 $ 4,000 $ 2,672 $ - $ - $ - TOTAL SUPPLIES AND OTHER SERVICES: $ 196,552 $ 218,482 $ 172,330 GRAND TOTAL FOR DEPARTMENT 1 $ 1,463,483 1 $ 1,482,413.1 $ 1,400,851 EOY 2015 -16 Page 18 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: PUBLIC WORKS (0541) PERSONNEL COST: 2015/2016 BUDGET 2015/2016 AMENDED 2015/2016 FYE 1100 EXECUTIVE SALARIES $ 139,500 $ 139,500 $ 140,319 1200 REGULAR SALARIES $ 304,505 $ 295,400 $ 260,800 1300 OTHER SALARIES $ 22,000 $ 22,000 $ 7,223 1400 OVERTIME $ 2,971 $ 2,971 $ 3,233 1510 LONGEVITY /SERVICE INCENTIVE $ - $ - $ - 2100 FICA $ 36,967 $ 36,967 $ 29,737 2200 RETIREMENT $ 55,004 $ 55,004 $ 37,909 2300 LIFE AND HEALTH INSURANCE $ 78,806 $ 78,806 $ 75,017 2400 WORKERS COMPENSATION $ 29,840 $ 29,840 $ 26,905 2500 UNEMPLOYMENT COST $ - $ - $ 428 TOTAL PERSONNEL COSTS: $ 669,593 $ 660,488 $ 581,571 EOY 2015 -16 Page 19 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET General Fund - 001 DEPARTMENT: PUBLIC WORKS (0.54.1 EOY 2015 -16 Page 20 2015/2016 2015/2016 2015/2016 BUDGET AMENDED FYE 3100 PROFESSIONAL SERVICES $ 5,000 $ 5,000 $ - 3400 OTHER CONTRACTUAL SERVICES $ 2,800 $ 2,800 $ - 3401 GARBAGE COLLECTION FEE $ 362,433 $ 366,524 $ 366,019 4000 TRAVEL AND PER DIEM $ 2,000 $ 2,000 $ 1,535 4100 COMM. & FREIGHT $ 6,500 $ 5,500 $ 5,440 4300 UTILITIES $ 18,500 $ 18,500 $ 14,516 4400 RENTALS & LEASES $ 750 $ 1,250 $ 923 4500 INSURANCE $ 33,949 $ 33,949 $ 32,321 4600 R &M VEHICLES $ 6,000 $ 8,000 $ 6,725 4609 R &M BUILDING & EQUIPMENT $ 14,000 $ 18,500 $ 21,621 4901 EDUCATION $ 3,000 $ 3,000 $ 1,602 4909 MISCELLANEOUS $ 500 $ 500 $ 402 5100 OFFICE SUPPLIES $ 750 $ 750 $ 866 5200 OPERATING SUPPLY $ 6,500 $ 6,400 $ 6,461 5201 FUEL AND OIL $ 31,200 $ 27,050 $ 16,187 5202 OPERATING SUPPLIES (TIRES) $ 3,500 $ 5,750 $ 5,396 5203 UNIFORMS $ 7,500 $ 6,750 $ 7,341 5204 DUMPING FEES $ 500 $ 500 $ 434 5205 MOSQUITO CONTROL $ 2,000 $ 8,000 $ 6,956 5300 ROAD MATERIALS /SUPPLIES $ - $ - $ 340 5400 BOOKS, PUBLICATIONS, ETC $ 500 $ 500 $ 500 $ - $ - $ - $ - $ - $ - TOTAL SUPPLIES AND OTHER SERVICES: $ 507,882 $ 521,223 $ 495,585 GRAND TOTAL FOR DEPARTMENT $ 1,177,475 $ 1,181,711 $ 1,077,156 EOY 2015 -16 Page 20 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET Public Facility Fund -301 Public Facility Fund (Transportation) 2015/2016 BUDGET 2015/2016 AMENDED 2015/2016 FYE F/Y BEGINNING FUND BALANCE $ 415,658 $ 415,658 $ 415,658 REVENUES 301 - 313.4100 LOCAL OPTION GAS TAX $ 327,944 $ 327,944 $ 366,195 301 - 313.4200 LOCAL ALTER, FUEL USER FEE $ 206,680 $ 206,680 $ 228,780 301 - 335.1220 SRS EIGHT CENT MOTOR FUEL $ 67,500 $ 67,500 $ 65,370 301 - 312.3000 NINTH CENT FUEL TAX $ 55,900 $ 55,900 $ 65,997 301 - 335.4100 MOTOR FUEL TAX REBATE $ 2,570 $ 2,570 $ 3,032 301 - 361.1000 SCOP Funding $ 57,750 $ 57,750 $ - 301- 361.1000 INTEREST EARNINGS $ 350 $ 350 $ 230 301 - 369.1000 MISCELLANEOUS $ - $ - $ 7,244 TOTAL REVENUES 718,694 718,694 736,848 EXPENDITURES 301 - 549.3100 PUBLIC FAC. - PROFESSIONAL SER. $ 25,000 $ 25,000 $ - 301 -549 -3400 PUBLIC FAC. CONTRACTUAL SERVICE $ 77,700 $ 77,700 $ 50,091 301 -549 -4300 PUBLIC FAC. UTILITIES $ 87,300 $ 87,300 $ 79,514 301 -549 -4609 REPAIR & MAINTENANCE $ 17,500 $ 17,500 $ 12,171 301 -549 -4909 MISC -PARK HOLIDAY LIGHTS $ 2,000 $ 2,000 $ 2,726 301 -549 -5300 PUBLIC FAC. ROAD & MATERIALS $ 70,000 $ 70,000 $ 89,533 301 -549 -6300 PUBLIC FAC. IMPROVEMENTS $ 335,000 $ 335,000 $ 335,000 301 -549 -6301 SCOP IMPROVEMENTS $ 57,750 $ 57,750 $ 57,750 301 - 549.6302 PUBLIC FAC. BEAUTIFICATION $ 5,000 $ 5,000 $ 5,000 301 - 549.6400 PUBLIC FAC. MACHINERY & EQUIP $ 85,300 $ 75,000 $ 75,000 TOTAL EXPENSES $ 762,550 $ 752,250 $ 706,785 Transfer to General Fund $ 350,000 $ 350,000 I $ 350,000 F/Y ENDING FUND BALANCE I $ 21,802 1 $ 32,102 1 $ 95,721 EOY 2015 -16 Page 21 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET PROPOSED FISCAL YEAR (2015 -2016) DETAIL 301 -549 -6301 SW 8th & SW 2nd SCOP Project higher than expected overage will be expensed through 549 -6300 ($32,000) 301- 549 -640C Removal of GIS /GPS data software system 2340 EOY 2015 -16 Page 22 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET Appropriations Grant RECAPITULATION - REVENUE & EXPENSES 1F/Y BEGINNING FUND BALANCE 2015/2016 Budget 2015/2016 AMENDED 2015/2016 FYE REVENUES 307 - 334.3900 307 - 361.1000 307 - 381.0000 EXPENDITURES 307 - 559.3100 307 - 559.3102 307 - 559.4909 307 - 559.6300 Appropriation Funds $ 300,000 $ 300,000 $ 300,000 Interest Earnings $ - $ - $ - TRANSFER IN - CAPITAL FUND RESERVES $ 17,000 $ 9,500 $ 9,000 TOTAL REVENUES $ 317,000 $ 309,500 $ 309,000 EXPENDITURES 307 - 559.3100 307 - 559.3102 307 - 559.4909 307 - 559.6300 F/Y ENDING FUND BALANCE $ 7,500 � $ $ 334 -3900 Stormwater /Canal Grant ($100,00 Carryover) + $200,000 added grant EOY 2015 -16 Page 23 PROFESSIONAL SERVICES - Engineering Services $ - $ - $ - PROFESSIONAL SERVICES -Grnt Admin $ 9,000 $ 9,000 $ 9,000 ADMINISTRATIVE SERVICES $ 500 $ 500 $ - STREET IMPROVEMENTS /ADDITIONS $ 300,000 $ 300,000 $ 300,000 TOTAL EXPENSES $ 309,500 $ 309,500 $ 309,000 F/Y ENDING FUND BALANCE $ 7,500 � $ $ 334 -3900 Stormwater /Canal Grant ($100,00 Carryover) + $200,000 added grant EOY 2015 -16 Page 23 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET FDOT -GRANT RECAPITULATION - REVENUE & EXPENSES 2015/2016 Budget 2015/2016 AMENDED 2015/2016 FYE F/Y BEGINNING FUND BALANCE $ 500 (20) REVENUES 308 - 331 -3900 308 - 369.1000 308 - 381.0000 EXPENDITURES 308 - 549.3100 308 - 549.3102 308 - 549.4909 308 - 549.4609 308 - 549.6300 FDOT Grant $ - $ $ - Misc. Revenue $ - $ - $ - TRANSFER IN - CAPITAL RESERVES $ - $ - $ 20 TOTAL REVENUES $ - $ - $ 20 EXPENDITURES 308 - 549.3100 308 - 549.3102 308 - 549.4909 308 - 549.4609 308 - 549.6300 F/Y ENDING FUND BALANCE 331 -3900 Landscape Grant US98/US441 Closeout EOY 2015 -16 Page 24 PROFESSIONAL SERVICES $ - $ - $ - ADMINISTRATIVE SERVICES $ - $ - $ - MISCELLANEOUS $ - $ - $ - REPAIR & MAINTENCE $ - $ - $ - STREET MEDIAN IMPROVEMENTS $ - $ - $ - Thansfer /return to General Fund $ 500 $ - TOTAL EXPENSES $ - $ 500 $ - F/Y ENDING FUND BALANCE 331 -3900 Landscape Grant US98/US441 Closeout EOY 2015 -16 Page 24 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET Other Grants RECAPITULATION - REVENUE & EXPENSES 2015/2016 Budget 2015/2016 AMENDED 2015/2016 FYE FIY BEGINNING FUND BALANCE REVENUES 302 - 331.3903 302- 331.3905 302 - 361.1000 302 - 381.0000 302 - 381.0000 TMDL Grant $ 403,838 $ 183,630 $ - Section 319 Grant $ - $ - $ - Interest Earnings $ - $ - $ - TRANSFER IN - CAPITAL ASSIGNED FUNDS $ 300,000 $ 300,000 $ - TRANSFER IN - CAPITAL FUND RESERVES $ 65,162 $ 65,162 $ 64,391 TOTAL REVENUES $ 769,000 $ 548,792 $ 64,391 EXPENDITURES 302 - 2552.3100 302 - 2552.3200 302 - 2552.4609 302 - 2552.4609 302 - 2552.4909 302 - 2000 -4909 302 - 2752.3100 302 - 2752.3200 302 - 2752.4909 302 - 2752.4609 302- PROFESSIONAL SERVICES $ - $ - $ - ADMINISTRATIVE SERVICES $ - $ - $ - TEMPORARY RELOCATION $ - $ - $ - HOUSING REHAB DEMO /REPL/RELOC $ - $ - $ - MISCELLANEOUS $ - $ - $ - MISCELLANEOUS - BANKING EXP PROFESSIONAL SERVICES $ 28,000 $ 38,520 $ 38,520 ADMINISTRATIVE SERVICES $ 5,000 $ 5,000 $ - MISCELLANEOUS $ 1,000 $ 1,000 $ - STREET IMPROVEMENTS /ADDITIONS $ - $ - $ - Park and Canal Improvements $ 735,000 $ 504,272 $ - TOTAL EXPENSES $ 769,000 $ 548,792 $ 38,520 F/Y ENDING FUND BALANCE $ 25,871 DUE TO GENERAL FUND 331 -3200 Grant related project Taylor Creek Park TMDL Grant $183,630; Matching, $183,630 EOY 2015 -16 $ 34,391 Page 25 City of Okeechobee PROPOSED FYE CAPITAL PROJECTS I 0 Wattil r Bt! GET 2015/2016 BUDGET 2015/2016 AMENDED 2015/2016 FYE F/Y BEGINNING FUND BALANCE $ 5,957,923 $ 5,957,923 $ 5,957,923 REVENUES 304 - 383.0000 304 - 364.1000 304 - 361.1000 304 - 369.1000 EXPENDITURES $ -$ -$ - DISPOSITION OF FIXED ASSETS $ 237,600 $ 246,000 $ 246,000 INTEREST EARNINGS $ 5,200 $ 4,000 $ 3,267 MISCELLANEOUS $ 500 $ 500 $ - TOTAL REVENUES $ 243,300 $ 250,500 $ 249,267 EXPENDITURES TRANSFER OUT TO Other Funds 304 - 549 -3100 Professional Services $ 25,000 $ 40,800 $ 9,453 304 -512 -6400 ADMINISTRATION CAPITAL $ 1,250 $ 30,562 $ 30,050 304 - 513 -3100 Professional Services $ - $ 22,000 $ - 304- 529 -4600 REPAIR & MAINTENANCE $ 50,000 $ 50,000 $ 100 304 -513 -6400 FINANCE CAPITAL $ 1,500 $ 1,500 $ - 304 -519 -6400 GENERAL SERVICES CAPITAL $ 96,500 $ 114,500 $ 106,216 304 -521 -6400 LAW ENFORCEMENT CAPITAL $ 340,200 $ 419,372 $ 408,526 304 -522 -6400 FIRE PROTECTION CAPITAL $ 50,200 $ 50,200 $ 50,200 304 -541 -6400 PUBLIC WORKS CAPITAL $ 3,500 $ 3,500 $ 3,290 304 -549 -6401 PARKS CAPITAL IMPROVEMENT $ 100,000 $ 100,000 $ - 304 -549 -6402 MEDIAN REPLACEMENT & ROW $ 100,000 $ 100,000 $ - 304- 584.6400 FUTURE CAPITAL PROJECTS $ 50,000 $ 50,000 $ - 304- 2512 -6400 CLERK CAPITAL $ - $ - $ - 304- 584.7100 PRINCIPAL $ - $ - $ - 304- 584.7200 INTEREST $ - $ - $ - TOTAL EXPENDITURES $ 818,150 $ 982,434 $ 607,835 TRANSFER IN FROM GENERAL FUND TRANSFER IN FROM FORMER CAPITAL PROJ $ - $ - $ - TOTAL TRANSFER IN EOY 2015 -16 Page 26 TRANSFER OUT TO Other Funds $ 382,162 $ 382,162 $ 382,162 TRANSFER OUT TO GENERAL FUND $ 899,441 $ 899,441 $ 103,392 TOTAL TRANSFER OUT $ 1,281,603 $ 1,281,603 $ 485,554 ASSIGNED FUND BALANCE (FUTURE CAPITAL PROJECTS) TOTALASSIGNED FUND BALANCE $ - $ - $ - IF/Y ENDING FUND BALANCE $ 4,101,470 $ 3,944,386 $ 5,113,801 EOY 2015 -16 Page 26 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET Proposed Fiscal Year 2015/2016 (Detail) 549 -3100 Amend line to reflect professional services: Police Dept Roof; $25,080; Fire Dept. Bay, $5,400; city hall reno. $9,600 513 -3400 Adding Professional Grant Services Contract, anticipated 4 submittals 521 -6400 Add Carpeting $7440; Removal of 1 computer 2340 Emergency Dispatch relocation: Server and upgrade Spillman for CAD system Century Link Phone System 512 -6400 Admin Vehicle, $24,332; Computer hardware, $2,470; Mobile Rad, $3,760 519 -6400 Estimated cost of renovation of City Hall, $62,300, (ADDED $18,000) Walkway dollars incorporated the City's cost incl. signage replacement EOY 2015 -16 Page 27 City of Okeechobee PROPOSED FYE 2015/2016 BUDGET LAW ENFORCEMENT SPECIAL FUND RECAPITULATION - REVENUE & EXPENSES 2015/2016 BUDGET 2015/2016 AMENDED 2015/2016 FYE F/Y BEGINNING FUND BALANCE 2,995 2,995 2,995 REVENUES 601 - 351.1000 601 - 351.2000 601 - 354.1000 601- 361.1000 601 - 369 -1000 EXPENDITURES 601 - 529.4909 601 - 549.6300 601 - 549.6400 LAW ENF. SPECIAL MISC. $ 250 $ 250 $ 1,458 CONFISCATED PROPERTY $ - $ - $ - FINES LOCALORD. VIOL. $ 500 $ 500 $ 4,100 INTEREST EARNINGS 1,750 1,750 1,458 MISCELLANEOUS TOTAL REVENUE $ 500 $ 500 $ 4,100 EXPENDITURES 601 - 529.4909 601 - 549.6300 601 - 549.6400 LAW ENF. SPECIAL MISC. $ 250 $ 250 $ 1,458 LAW ENF. SPECIAL IMPROVE $ - $ - $ - LAW ENF. SPECIAL MACH & 1 $ 1,500 $ 1,500 $ - TOTAL EXPENDITURES 1,750 1,750 1,458 F/Y ENDING BALANCES 1$ 1,745 I $ 1,745 I $ 5,637 EOY 2015 -16 Page 28 To: From: RE: Date: MEMORANDUM Mayor & City Council Marcos Montes De Oca, City Administrator India Riedel, Finance Director 2016 Fiscal Year End Budget Amendment 11/07/16 ******************************* * * * * * * * * * * * * * * * * * * * * * * * * * * * * * ** BUDGET SUMMARY Revenue Highlights General Fund revenues FYE are up by over 5% • • • Ad valorem $10,000 higher than budget and anticipated Sales Tax Revenue continues to remain strong and increasing Building Permits 17% higher than budgeted! GF Expenditures Overall operating expenditures within the GF are reporting 8% lower than mid year budget • • • • • • • Amended R & M within PD & Fire less than budgeted R &M of PW increased based on need Animal control cost down significantly, $20,000 Outside legal cost down R &M of Building & Equip. to reconfigure Station/relocation of dispatch, slightly less Overhaul of Engine 6 repairs not as much as anticipated Continued fuel cost savings based on lower per gallon charge (all departments) Some Capital Projects were limited and /or pushed to this next budget year. Overall reserves used, totaled over $430,000 in lieu of the budgeted $1.6 million