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17-18 Year End Budget Amendments/Final Budget MEMORANDUM To: Mayor & City Council From: Marcos Montes De Oca, City Administrator India Riedel, Finance Director RE: 2018 Fiscal Year End Budget Amendment Date: 11/15/18 BUDGET SUMMARY Revenue Highlights General Fund revenues FYE are up by over 10.5%  Ad valorem $25,000 higher than budget  Sales Tax Revenue continues to remain strong and increasing, ½ Cent $40,000 and 1 Cent $60 ,000 more than budgeted  Interest earnings @ $140,000  Insurance premium tax, $22,000 higher than budgeted  Electric UT significantly higher  FEMA reimbursement $71,000 for IRMA cost, imminent GF Expenditures Overall operating expenditures within the GF are reporting 8% lower than mid-year budget  Single Audit expense not required  CRA Study not postponed based on grant request  City hall outside cleaning and painting not performed  Average fuel cost per gallon, $2.574 Gas and $2.332 Diesel, less than budget even with increased usage  Animal control cost increased significantly again this year  Pension cost less based on increased State Contributions  PD Officer OT less than budgeted  In-house engineering None of the Budgeted reserves of $573,000 were utilized for the operational expenditures in the GF. Capital Projects Fund dollars were expended, some with a higher than anticipated cost and others coming in lower than expected. Bottom line we expended less than budgeted as of FYE. City of Okeechobee PROPOSED EOY 2017/2018 BUDGET GENERAL FUND RECAPITULATION - REVENUE AND EXPENSES 2017/2018 2017/2018 AMENDED EOY F/Y Beginning Fund Balance 3,791,160$ 3,791,160$ Roll forward from previous year 398,002$ 398,002$ 4,189,162$ 4,189,162$ REVENUES 96% AD VALOREM 7.9932 2,075,803$ 2,100,970$ OTHER FEES 679,000$ 826,900$ INTERGOVERNMENTAL 1,540,385$ 1,658,100$ CHARGES FOR SERVICES 973,750$ 1,023,400$ FINES, FORFEITURES & PENALTIES14,450$ 14,920$ USES OF MONEY & PROPERTY 1,000$ 140,000$ OTHER REVENUES 37,946$ 120,900$ 5,322,334$ 5,885,190$ 11% TRANSFERS - IN Public Facilities Fund (Transfer-In)350,000$ 350,000$ CDBG -$ -$ Capital Proj /Improvement Fund 535,453$ -$ TOTAL REVENUES 6,207,787$ 6,235,190$ EXPENDITURES LEGISLATIVE 192,796$ 146,111$ EXECUTIVE 204,524$ 195,225$ CITY CLERK 208,758$ 191,850$ FINANCIAL SERVICES 287,630$ 252,230$ LEGAL COUNCIL 115,760$ 61,220$ GENERAL SERVICES 396,520$ 388,677$ LAW ENFORCEMENT 2,345,620$ 2,198,440$ FIRE PROTECTION 1,668,634$ 1,596,810$ ROAD & STREET FACILITIES 1,244,675$ 1,102,590$ TOTAL GEN. OPER. EXPENDITURES 6,664,917$ 6,133,153$ 8% FISCAL YEAR ENDING FUND BALANCE 3,732,032$ 4,291,199$ EOY 2018 Amendment Workbook11/19/2018 1 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET 2017/2018 2017/2018 AMENDED EOY FUND BALANCE 3,791,160$ 3,791,160$ Roll Forward from previous year 398,002$ 398,002$ 4,189,162$ 4,189,162$ REVENUES TAXES: 311-1000 96% AD VALOREM @ 7.9932 2,075,803$ 2,100,970$ TOTAL 2,075,803$ 2,100,970$ 312-5100 Fire Insurance Premium 45,800$ 52,600$ 312-5200 Casualty Insurance Prem Tax (Police)62,000$ 81,000$ 314-1000 Utility Tax-Electric 450,000$ 545,800$ 314-4000 Utility Tax/Natural Gas 19,700$ 27,700$ 314-8000 Utility Tax/Propane 29,000$ 45,000$ 316-0000 Prof & Business Tax Receipt 71,500$ 71,000$ 319-0000 Public Service Fee 1,000$ 3,800$ TOTAL 679,000$ 826,900$ 335-1210 SRS Cigarette Tax 198,151$ 209,110$ 335-1400 Mobile Home Licenses 19,500$ 17,600$ 335-1500 Alcoholic Beverage Licenses 5,200$ 12,100$ 335-1800 1/2 Cent Sales Tax 355,413$ 390,870$ 312-6000 1 Cent Sales Surtax 734,121$ 790,200$ 315.0000 Communications Service Tax 222,000$ 229,800$ 335-2300 Firefighters Supplement 1,200$ 120$ 338-2000 County Business Licenses 4,800$ 8,300$ TOTAL 1,540,385$ 1,658,100$ 322-0000 Building & Inspections Fees 80,000$ 82,000$ 322-1000 Exception & Zoning Fees 500$ 5,000$ 323-1000 Franchise-Electric 400,000$ 420,000$ 323-4000 Franchise-Natural Gas 10,200$ 11,400$ 323-7000 Franchise-Solid Waste 105,700$ 120,000$ 329-0000 Plan Review Fees 1,500$ 5,000$ 341-2000 Alley/Street Closing Fees 341-3000 Map Sales 25$ -$ 341-4000 Photocopies 25$ -$ 343-4010 Solid Waste Collection Fees-Resd.375,800$ 380,000$ TOTAL 973,750$ 1,023,400$ CHARGES FOR CURRENT SERVICES GENERAL FUND OTHER FEES: INTERGOVERNMENTAL REVENUES: RECAPITULATION - REVENUE AND EXPENSES EOY 2018 Amendment Workbook11/19/2018 2 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET RECAPITULATION-REVENUE AND EXPENSES 2017/2018 2017/2018 AMENDED EOY 351-1000 Court Fines 8,425$ 7,200$ 351-2000 Radio Comm. Fee 3,700$ 3,400$ 351-3000 Law Enforcement Education 1,250$ 1,100$ 351-4000 Investigation Cost Reimbursement 925$ 2,700$ 351-5000 Unclaimed Evidence -$ -$ 354-1000 Ordinance Violation Fines 150$ 520$ TOTAL 14,450$ 14,920$ 361-1000 Interest Earnings 1,000$ 140,000$ 361.3000 Investment Earnings -$ -$ 364-1000 Surplus City Property -$ -$ TOTAL 1,000$ 140,000$ 334-2000 Public Safety Grant -$ -$ Special Purpose Grant -$ -$ 343-9000 DOT Hwy Maint.Landscape/Mowing 8,532$ 9,400$ 343-9100 DOT Master Traffic Signals Maint.15,064$ 17,000$ 343-9200 DOT Maint. Lights & Lights Contract -$ -$ 366-1000 Other Revenues 10,000$ 71,000$ 369-1000 Miscellaneous 2,000$ 11,000$ 369-4000 Code Enforcement Fine 500$ 10,400$ 369-5000 Police Accident Reports 1,850$ 2,100$ 383-0000 Capital Lease Proceeds -$ -$ TOTAL 37,946$ 120,900$ Impact Fee Transfer in -$ -$ Capital Project Improvements (Transfer-In)535,453$ -$ CDBG Fund (Transfer-In) 381-1000 Public Facilities Improvement (Transfer-In)350,000$ 350,000$ TOTAL 885,453$ 350,000$ 6,605,789$ 6,633,192$ OPERATING TRANSFERS - OUT Due From CDBG -$ -$ Capital Project Building & Improvements Capital Project Vehicles TRANSFERS OUT TOTAL REVENUE & OTHER FUNDING SOURCES GENERAL FUND FINES, FORFEITURES & PENALTIES: USES OF MONEY & PROPERTY: OTHER REVENUES: OTHER REVENUES AND TRANSFER IN EOY 2018 Amendment Workbook11/19/2018 3 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 DEPARTMENT: LEGISLATIVE (0511) 2017/2018 2017/2018 AMENDED EOY 1100 EXECUTIVE SALARIES 46,100$ 44,700$ 1510 LONGEVITY/SERVICE INCENTIVE 1,000$ 1,000$ 2100 FICA 3,756$ 2,840$ 2200 RETIREMENT 3,510$ 2,230$ 2300 LIFE AND HEALTH INSURANCE 42,500$ 23,700$ 2400 WORKERS COMPENSATION 240$ 230$ TOTAL PERSONNEL COSTS:97,106$ 74,700$ EOY 2018 Amendment Workbook11/19/2018 4 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 DEPARTMENT: LEGISLATIVE (0511) 2017/2018 2017/2018 AMENDED EOY 3400 OTHER CONTRACT SERVICES 61,500$ 43,500$ 4000 TRAVEL AND PER DIEM 2,500$ 1,025$ 4100 COMM. & FREIGHT 3,200$ 750$ 4500 INSURANCE 3,350$ 3,100$ 4609 REPAIR & MAINTENANCE -$ 576$ 4901 EDUCATION 1,500$ 650$ 4909 MISCELLANEOUS 1,000$ 170$ 5400 BOOKS, PUBLICATIONS, ETC 1,200$ 200$ 8100 SHARED SERVICES 8,940$ 8,940$ 8200 AID TO PRIVATE ORGANIZATIONS 2,500$ 2,500$ 8201 INTERLOCAL PART. w/IRSC -$ -$ 8202 LOCAL COMMUNITY REQUEST 10,000$ 10,000$ 574-8300 TOURISM/ECO. DEV/CENTENNIAL -$ -$ TOTAL SUPPLIES AND OTHER SERVICES 95,690$ 71,411$ GRAND TOTAL FOR DEPARTMENT 192,796$ 146,111$ OPERATIONS & SUPPLIES EOY 2018 Amendment Workbook11/19/2018 5 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 DEPARTMENT: EXECUTIVE (0512) 2017/2018 2017/2018 AMENDED EOY 1100 EXECUTIVE SALARIES 87,822$ 87,800$ 1200 REGULAR SALARIES 44,995$ 44,970$ 1510 LONGEVITY/SERVICE INCENTIVE -$ -$ 2100 FICA 10,305$ 10,300$ 2200 RETIREMENT 12,900$ 10,900$ 2300 LIFE AND HEALTH INSURANCE 19,900$ 19,600$ 2400 WORKERS COMPENSATION 795$ 780$ TOTAL PERSONNEL COSTS:176,717$ 174,350$ PERSONNEL COST: EOY 2018 Amendment Workbook11/19/2018 6 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 DEPARTMENT: EXECUTIVE (0512) 2017/2018 2017/2018 AMENDED EOY 4000 TRAVEL AND PER DIEM 4,200$ 2,570$ 4100 COMM. & FREIGHT 3,707$ 3,300$ 4400 RENTALS & LEASES 4,100$ 3,050$ 4500 INSURANCE 3,850$ 3,550$ 4600 R&M VEHICLES 1,550$ 200$ 4609 R&M EQUIPMENT 1,400$ 1,305$ 4901 EDUCATION 1,750$ 900$ 4909 MISCELLANEOUS 500$ 150$ 5100 OFFICE SUPPLIES 800$ 150$ 5200 OPERATING SUPPLY 1,200$ 1,650$ 5201 FUEL AND OIL 3,000$ 2,550$ 5400 BOOKS, PUBLICATIONS, ETC 1,750$ 1,500$ 6400 EQUIPMENT ($750 OR MORE)-$ -$ TOTAL SUPPLIES AND OTHER SERVICES 27,807$ 20,875$ 204,524$ 195,225$ GRAND TOTAL FOR DEPARTMENT SUPPLIES & OTHER SERVICES EOY 2018 Amendment Workbook11/19/2018 7 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 DEPARTMENT: CLERK OFFICE (2512) 2017/2018 2017/2018 AMENDED EOY 1100 EXECUTIVE SALARIES 64,570$ 63,900$ 1200 REGULAR SALARIES 33,900$ 33,800$ 1300 OTHER SALARIES 15,327$ 9,100$ 1510 LONGEVITY/SERVICE INCENTIVE -$ -$ 2100 FICA 9,105$ 8,100$ 2200 RETIREMENT 9,744$ 8,310$ 2300 LIFE AND HEALTH INSURANCE 19,830$ 19,300$ 2400 WORKERS COMPENSATION 685$ 660$ TOTAL PERSONNEL COSTS:153,161$ 143,170$ PERSONNEL COST: EOY 2018 Amendment Workbook11/19/2018 8 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 DEPARTMENT: CLERK OFFICE (2512) 2016/2017 2016/2017 AMENDED EOY 3103 MUNICIPAL CODE 4,500$ 1,375$ 3400 OTHER CONTRACTUAL SERVICES 8,800$ 8,800$ 4000 TRAVEL AND PER DIEM 3,000$ 2,705$ 4100 COMM. & FREIGHT 2,417$ 2,200$ 4500 INSURANCE 5,250$ 4,970$ 4609 R&M EQUIPMENT 7,530$ 6,900$ 4900 ADVERTISING/OTHER CHARGES 16,550$ 14,900$ 4901 EDUCATION 1,350$ 1,250$ 4909 MISCELLANEOUS/ELECTION 2,000$ 1,750$ 5100 OFFICE SUPPLIES 2,000$ 1,750$ 5400 BOOKS, PUBLICATIONS, ETC 2,200$ 2,080$ 6400 EQUIPMENT ($750 OR MORE)-$ -$ TOTAL SUPPLIES AND OTHER SERVICES 55,597$ 48,680$ 208,758$ 191,850$ GRAND TOTAL FOR DEPARTMENT SUPPLIES & OTHER SERVICES EOY 2018 Amendment Workbook11/19/2018 9 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 DEPARTMENT: LEGAL SERVICES (0514) 2017/2018 2017/2018 AMENDED EOY 1510 LONGEVITY 750$ 750$ 2300 HEALTH INSURANCE 9,350$ 9,300$ 3100 PROFESSIONAL SERVICES 51,000$ 45,900$ 3300 LEGAL COST 50,500$ 2,530$ 4000 TRAVEL AND PER DIEM 800$ 1,200$ 4100 COMM. AND FREIGHT SERVICES 1,010$ 550$ 4609 R&M EQUIPMENT 800$ 350$ 4901 EDUCATION 750$ 515$ 5100 OFFICE SUPPLIES 300$ -$ 5400 MEMBERSHIP & SUBSCRIPTIONS 500$ 125$ TOTAL SUPPLIES AND OTHER SERVICES 115,760$ 61,220$ 115,760$ 61,220$ GRAND TOTAL FOR DEPARTMENT SUPPLIES & OTHER SERVICES EOY 2018 Amendment Workbook11/19/2018 10 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 DEPARTMENT: FINANCE DEPARTMENT (0513) 2017/2018 2017/2018 AMENDED EOY 1100 EXECUTIVE SALARIES 61,200$ 60,900$ 1200 REGULAR SALARIES 73,925$ 73,975$ 1201 OTHER SALARY -$ -$ 1510 LONGEVITY/SERVICE INCENTIVE -$ -$ 2100 FICA 10,505$ 9,505$ 2200 RETIREMENT 13,398$ 10,300$ 2300 LIFE AND HEALTH INSURANCE 31,475$ 30,750$ 2400 WORKERS COMPENSATION 820$ 900$ 2500 UNEMPLOYMENT TAXES -$ -$ TOTAL PERSONNEL COSTS:191,323$ 186,330$ PERSONNEL COST: EOY 2018 Amendment Workbook11/19/2018 11 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 2017/2018 2017/2018 AMENDED EOY 3200 ACCOUNTING & AUDIT 37,800$ 30,300$ 3400 OTHER CONTRACTUAL SERVICES 15,000$ 3,900$ 4000 TRAVEL AND PER DIEM 1,750$ 600$ 4100 COMM. & FREIGHT 2,917$ 2,100$ 4500 INSURANCE 6,600$ 6,440$ 4609 R&M EQUIPMENT 14,250$ 9,090$ 4901 EDUCATION 850$ -$ 4909 MISCELLANEOUS 100$ 50$ 5100 OFFICE SUPPLIES 1,200$ 950$ 5200 OPERATING SUPPLY 15,650$ 12,400$ 5400 BOOKS, PUBLICATIONS, ETC 190$ 70$ 6400 EQUIPMENT ($750 OR MORE)-$ -$ TOTAL SUPPLIES AND OTHER SERVICES 96,307$ 65,900$ 287,630$ 252,230$ TOTAL COST: SUPPLIES & OTHER SERVICES DEPARTMENT: FINANCE DEPARTMENT (0513) EOY 2018 Amendment Workbook11/19/2018 12 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 DEPARTMENT: GENERAL SERVICES (0519) 2017/2018 2017/2018 AMENDED EOY 1200 REGULAR SALARIES 71,310$ 71,300$ 1300 OTHER SALARY -$ -$ 1400 OVERTIME -$ -$ 1510 LONGEVITY/SERVICE INCENTIVE -$ -$ 2100 FICA 5,710$ 5,560$ 2200 RETIREMENT 7,004$ 5,650$ 2300 LIFE AND HEALTH INSURANCE 20,556$ 19,700$ 2400 WORKERS COMPENSATION 649$ 640$ TOTAL PERSONNEL COSTS:105,229$ 102,850$ PERSONNEL COST: EOY 2018 Amendment Workbook11/19/2018 13 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 DEPARTMENT: GENERAL SERVICES (0519) 2017/2018 2017/2018 AMENDED EOY 3100 PROFESSIONAL SERVICES 124,050$ 112,000$ 3400 OTHER CONTRACTUAL SERVICES 80,110$ 95,500$ 4000 TRAVEL AND PER DIEM 4,960$ 2,870$ 4100 COMM. & FREIGHT 5,374$ 3,090$ 4300 UTILITIES 9,000$ 8,200$ 4400 RENTALS AND LEASES 3,687$ 3,687$ 4500 INSURANCE 18,900$ 17,800$ 4600 R&M VEHICLES 500$ -$ 4609 R&M EQUIPMENT 35,910$ 34,900$ 4901 EDUCATION 700$ -$ 4909 MISCELLANEOUS 500$ 2,000$ 5100 OFFICE SUPPLIES 2,900$ 2,350$ 5200 OPERATING SUPPLY 1,500$ 1,330$ 5201 FUEL AND OIL -$ -$ 5204 POSTAGE & SUPPLIES 3,000$ 2,100$ 5400 BOOKS, PUBLICATIONS, ETC 200$ -$ 6400 EQUIPMENT ($750 OR MORE) TOTAL SUPPLIES AND OTHER SERVICES 291,291$ 285,827$ 396,520$ 388,677$ GRAND TOTAL FOR DEPARTMENT SUPPLIES & OTHER SERVICES EOY 2018 Amendment Workbook11/19/2018 14 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 2017/2018 2017/2018 AMENDED EOY 1100 EXECUTIVE SALARIES 72,557$ 72,100$ 1200 REGULAR SALARIES 1,057,497$ 1,040,900$ 1201 HOLIDAY PAY -$ -$ 1202 OFFICERS HOLIDAY PAY 27,553$ 20,900$ 1300 OTHER SALARY 29,100$ 30,300$ 1400 OVERTIME 7,500$ 900$ 1403 OFFICERS OVERTIME PAY 73,950$ 67,800$ 1501 AUXILIARY PAY 1,200$ 1,200$ 1510 LONGEVITY/SERVICE INCENTIVE -$ -$ 1520 OFFICERS LONGEVITY/SERVICE -$ -$ 1540 CAREER EDUCATION 14,250$ 13,100$ 2100 FICA 101,614$ 96,300$ 2200 RETIREMENT 286,454$ 242,600$ 2300 LIFE AND HEALTH INSURANCE 284,122$ 276,800$ 2400 WORKERS COMPENSATION 50,256$ 49,500$ 2500 UNEMPLOYMENT COMP.-$ -$ 2,006,053$ 1,912,400$ DEPARTMENT: POLICE DEPARTMENT (0521) PERSONNEL COST: TOTAL PERSONNEL COSTS: EOY 2018 Amendment Workbook11/19/2018 15 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 DEPARTMENT: POLICE DEPARTMENT 2016/2017 2016/2017 AMENDED EOY 3100 PROFESSIONAL SERVICES 23,826$ 23,200$ 3400 OTHER CONTRACTURAL SERVICES 30,708$ 17,100$ 4000 TRAVEL AND PER DIEM 5,000$ 6,270$ 4100 COMM. & FREIGHT 32,640$ 34,900$ 4300 UTILITIES 16,275$ 13,800$ 4400 RENTALS AND LEASES 5,420$ 3,700$ 4500 INSURANCE 51,500$ 49,800$ 4600 R&M VEHICLES 15,000$ 20,280$ 4609 R&M EQUIPMENT 23,550$ 10,500$ 4700 PRINTING 2,000$ 1,840$ 4901 EDUCATION-RESTRICTED 4,500$ 2,780$ 4902 EDUCATION - NON-RESTRICTED 4,500$ 700$ 5100 OFFICE SUPPLIES 5,000$ 2,400$ 5101 DETECTIVE SUPPLIES 3,000$ 2,700$ 5102 INVESTIGATION FEES 1,800$ 600$ 5200 OPERATING SUPPLY 17,100$ 13,800$ 5201 FUEL AND OIL 68,448$ 52,500$ 5202 OPERATING SUPPLIES (TIRES)8,800$ 8,050$ 5203 UNIFORMS/PATCHES 18,000$ 17,500$ 5400 BOOKS, PUBLICATIONS, ETC 2,500$ 1,100$ 6400 EQUIPMENT ($750 OR MORE)-$ 2,520$ 8300 PUBLIC SERVICE GRANT -$ -$ 8301 FDOT -Traffic Safety Grant -$ -$ TOTAL SUPPLIES AND OTHER SERVICES 339,567$ 286,040$ 2,345,620$ 2,198,440$ GRAND TOTAL FOR DEPARTMENT SUPPLIES & OTHER SERVICES EOY 2018 Amendment Workbook11/19/2018 16 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 DEPARTMENT: FIRE DEPARTMENT (0522) 2017/2018 2017/2018 AMENDED EOY 1100 EXECUTIVE SALARIES 74,169$ 73,900$ 1200 REGULAR SALARIES 710,232$ 693,900$ 1201 HOLIDAY PAY 25,390$ 19,000$ 1300 OTHER SALARY 29,278$ 29,550$ 1400 OVERTIME 38,800$ 47,800$ 1401 OVERTIME PAY/ANNUAL & SICK 61,500$ 53,700$ 1402 DISPATCHER OVERTIME 4,750$ 5,770$ 1501 VOLUNTEER PAY 14,000$ 14,900$ 1510 LONGEVITY/SERVICE INCENTIVE -$ -$ 1540 CAREER EDUCATION 1,200$ 1,200$ 2100 FICA 74,259$ 70,200$ 2200 RETIREMENT 190,256$ 188,780$ 2300 LIFE AND HEALTH INSURANCE 141,050$ 128,300$ 2400 WORKERS COMPENSATION 43,600$ 43,500$ 2500 UNEMPLOYMENT COMPENSATION -$ -$ TOTAL PERSONNEL COSTS:1,408,484$ 1,370,500$ PERSONNEL COST: EOY 2018 Amendment Workbook11/19/2018 17 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 DEPARTMENT: FIRE DEPARTMENT (0522) 2017/2018 2017/2018 AMENDED EOY 3100 PROFESSIONAL SERVICES (MD)8,400$ 8,200$ 3102 PROF SERV (PHYS FOR SCBA)3,800$ 2,880$ 3103 WELLNESS PROGRAM (Gym)3,600$ 2,880$ 3400 OTHER CONTRACTUAL SERVICES 2,450$ 2,450$ 4000 TRAVEL AND PER DIEM 3,200$ 3,740$ 4100 COMM. & FREIGHT 23,030$ 12,060$ 4300 UTILITIES 13,000$ 11,900$ 4400 RENTALS AND LEASES 2,400$ 1,800$ 4500 INSURANCE 31,500$ 30,700$ 4600 R&M VEHICLES 72,629$ 69,500$ 4609 R&M BUILDING & EQUIPMENT 29,075$ 28,800$ 4700 PRINTING 600$ 320$ 4901 EDUCATION 11,000$ 5,200$ 4902 PUBLIC EDUCATION & FIRE PREV.1,500$ 2,250$ 4903 CODE ENFORCEMENT 9,000$ 6,920$ 4905 TRAINING & MATERIALS 3,500$ 1,560$ 4909 MISCELLANEOUS 400$ 210$ 5100 OFFICE SUPPLIES 2,541$ 1,750$ 5200 OPERATING SUPPLY 11,825$ 11,200$ 5201 FUEL AND OIL 9,700$ 9,720$ 5202 OPERATING SUPPLIES (TIRES)5,000$ 2,470$ 5203 UNIFORMS/PATCHES 8,000$ 6,700$ 5400 BOOKS, PUBLICATIONS, ETC 4,000$ 3,100$ 6400 EQUIPMENT ($750 OR MORE)-$ -$ 260,150$ 226,310$ 1,668,634$ 1,596,810$ GRAND TOTAL FOR DEPARTMENT SUPPLIES & OTHER SERVICES TOTAL SUPPLIES AND OTHER SERVICES: EOY 2018 Amendment Workbook11/19/2018 18 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 DEPARTMENT: PUBLIC WORKS (0541) 2017/2018 2017/2018 AMENDED EOY 1100 EXECUTIVE SALARIES 169,495$ 164,300$ 1200 REGULAR SALARIES 279,958$ 235,780$ 1300 OTHER SALARIES 36,000$ 13,500$ 1400 OVERTIME 3,553$ 3,500$ 1510 LONGEVITY/SERVICE INCENTIVE -$ -$ 2100 FICA 40,090$ 30,500$ 2200 RETIREMENT 37,867$ 21,900$ 2300 LIFE AND HEALTH INSURANCE 98,900$ 85,300$ 2400 WORKERS COMPENSATION 33,852$ 33,090$ 2500 UNEMPLOYMENT COST 500$ -$ TOTAL PERSONNEL COSTS:700,215$ 587,870$ PERSONNEL COST: EOY 2018 Amendment Workbook11/19/2018 19 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET General Fund - 001 DEPARTMENT: PUBLIC WORKS (0541) 2017/2018 2017/2018 AMENDED EOY 3100 PROFESSIONAL SERVICES 5,000$ 650$ 3400 OTHER CONTRACTUAL SERVICES -$ -$ 3401 GARBAGE COLLECTION FEE 370,228$ 369,400$ 4000 TRAVEL AND PER DIEM 3,500$ 1,550$ 4100 COMM. & FREIGHT 7,032$ 5,070$ 4300 UTILITIES 18,500$ 16,300$ 4400 RENTALS & LEASES 2,250$ 2,830$ 4500 INSURANCE 32,400$ 31,770$ 4600 R&M VEHICLES 8,500$ 6,100$ 4605 R&M PARKS 7,500$ 4,100$ 4609 R&M BUILDING & EQUIPMENT 31,750$ 33,450$ 4901 EDUCATION 5,000$ 2,300$ 4909 MISCELLANEOUS 500$ 280$ 5100 OFFICE SUPPLIES 1,000$ 1,030$ 5200 OPERATING SUPPLY 7,000$ 7,400$ 5201 FUEL AND OIL 27,000$ 22,300$ 5202 OPERATING SUPPLIES (TIRES)3,500$ 3,380$ 5203 UNIFORMS 6,750$ 6,600$ 5204 DUMPING FEES 750$ 100$ 5205 MOSQUITO CONTROL 6,000$ -$ 5400 BOOKS, PUBLICATIONS, ETC 300$ 110$ 6300 IMPROVEMENTS -$ -$ 6400 EQUIPMENT ($750 OR MORE) TOTAL SUPPLIES AND OTHER SERVICES:544,460$ 514,720$ 1,244,675$ 1,102,590$ GRAND TOTAL FOR DEPARTMENT EOY 2018 Amendment Workbook11/19/2018 20 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET Public Facility Fund-301 Public Facility Fund (Transportation) 2017/2018 2017/2018 AMENDED EOY 620,571$ 620,571$ 301-313.4100 LOCAL OPTION GAS TAX 331,500$ 379,800$ 301-313.4200 LOCAL ALTER, FUEL USER FEE 208,000$ 239,500$ 301-335.1220 SRS EIGHT CENT MOTOR FUEL 66,500$ 66,200$ 301-312.3000 NINTH CENT FUEL TAX 58,000$ 69,100$ 301-335.4100 MOTOR FUEL TAX REBATE 2,500$ 1,370$ 301-361.1000 SCOP Funding 177,537$ -$ 301-361.1000 INTEREST EARNINGS 300$ 10,100$ 301-369.1000 MISCELLANEOUS -$ 84,300$ 844,337 850,370 301-549.3100 PUBLIC FAC.-PROFESSIONAL SER.25,000$ 10,500$ 301-549-3400 PUBLIC FAC. CONTRACTUAL SERVICES 51,000$ 53,400$ 301-549-4300 PUBLIC FAC. UTILITIES 30,000$ 43,500$ 301-549-4609 REPAIR & MAINTENANCE 18,500$ 10,900$ 301-549-4909 MISC-PARK HOLIDAY LIGHTS 10,000$ 8,500$ 301-549-5300 PUBLIC FAC. ROAD & MATERIALS 65,000$ 73,500$ 301-549-6300 PUBLIC FAC. IMPROVEMENTS 205,000$ -$ 301-549-6301 SCOP IMPROVEMENTS 177,537$ -$ 301-549.6302 PUBLIC FAC. BEAUTIFICATION 7,500$ 3,000$ 301-549.6400 PUBLIC FAC. MACHINERY & EQUIP 188,000$ 68,300$ 777,537$ 271,600$ Transfer to General Fund 350,000$ 350,000$ F/Y ENDING FUND BALANCE 337,371$ 849,341$ TOTAL EXPENSES F/Y BEGINNING FUND BALANCE TOTAL REVENUES REVENUES EXPENDITURES EOY 2018 Amendment Workbook11/19/2018 21 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET CAPITAL PROJECTS IMPROVEMENTS 2017/2018 2017/2018 AMENDED EOY 4,136,380$ 4,136,380$ 304-383.0000 -$ -$ 304-364.1000 DISPOSITION OF FIXED ASSETS 225,000$ 225,000$ 304-361.1000 INTEREST EARNINGS 2,500$ 2,350$ 304-369.1000 MISCELLANEOUS 500$ -$ TOTAL REVENUES 228,000$ 227,350$ 304-549-3100 Professional Services 25,000$ 25,000$ 304-529-4600 REPAIR & MAINTENANCE 25,000$ 4,000$ 304-513-3100 Professional Services 9,500$ 9,500$ 304-512-6400 ADMINISTRATION CAPITAL 4,230$ 4,500$ 304-513-6400 FINANCE CAPITAL 3,200$ 3,190$ 304-519-6400 GENERAL SERVICES CAPITAL 35,000$ 39,300$ 304-521-6400 LAW ENFORCEMENT CAPITAL 483,805$ 505,800$ 304-522-6400 FIRE PROTECTION CAPITAL 100,800$ 94,400$ 304-522-6401 FIRE PROTECTION CAPITAL -$ -$ 304-536.6400 SEWER/WASTEWATER 12,500$ -$ 304-541-6400 PUBLIC WORKS CAPITAL 19,250$ 3,400$ 304-549-6401 PARKS CAPITAL IMPROVEMENT 78,000$ 6,100$ 304-549-6402 MEDIAN REPLACEMENT & ROW 30,000$ -$ 304-584.6400 FUTURE CAPITAL PROJECTS -$ -$ 304-2512-6400 CLERK CAPITAL 18,300$ 2,100$ 304-584.7100 PRINCIPAL -$ -$ 304-584.7200 INTEREST -$ -$ TOTAL EXPENDITURES 844,585$ 697,290$ TRANSFER OUT TO Other Funds 53,060$ 53,060$ TRANSFER OUT TO GENERAL FUND 535,453$ -$ TOTAL TRANSFER OUT 588,513$ 53,060$ ASSIGNED FUND BALANCE TOTALASSIGNED FUND BALANCE -$ -$ 2,931,282$ 3,613,380$ F/Y BEGINNING FUND BALANCE REVENUES EXPENDITURES F/Y ENDING FUND BALANCE EOY 2018 Amendment Workbook11/19/2018 22 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET RECAPITULATION - REVENUE & EXPENSES 2017/2018 2017/2018 AMENDED EOY F/Y BEGINNING FUND BALANCE 312,162$ -$ REVENUES 302-331.3903 TMDL Grant 41,130$ -$ 302-331-3904 Stormwater Drainage Grant 175,000$ 175,000$ 302-331.3905 Section 319 Grant -$ -$ 302-361.1000 Interest Earnings -$ -$ 302-381.0000 TRANSFER IN -CAPITAL ASSIGNED FUNDS -$ -$ 302-381.0000 TRANSFER IN -CAPITAL FUND RESERVES 42,610$ -$ TOTAL REVENUES 258,740$ 175,000$ EXPENDITURES 302-2552.3100 PROFESSIONAL SERVICES -$ -$ 302-2552.3200 ADMINISTRATIVE SERVICES -$ -$ 302-2552.4609 TEMPORARY RELOCATION -$ -$ 302-2552.4609 HOUSING REHAB DEMO/REPL/RELOC -$ -$ 302-2552.4909 MISCELLANEOUS -$ -$ 302-2000-4909 MISCELLANEOUS - BANKING EXP 302-2752.3100 PROFESSIONAL SERVICES 17,682$ -$ 302-2752.3200 ADMINISTRATIVE SERVICES -$ -$ 302-2752.4909 MISCELLANEOUS 1,000$ 10,000$ 302-2752.4609 STREET IMPROVEMENTS/ADDITIONS -$ -$ 302-2752.6300 INFRASTRUCTURE IMPROVEMENTS 175,000$ -$ 302-2752-6400 Park and Canal Improvements 377,220$ -$ TOTAL EXPENSES 570,902$ 10,000$ Transfer out (repayment of Loans 128,204$ F/Y ENDING FUND BALANCE -$ 36,796$ DUE TO GENERAL FUND -$ -$ Other Grants EOY 2018 Amendment Workbook11/19/2018 23 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET 2017/2018 2017/2018 AMENDED EOY F/Y BEGINNING FUND BALANCE -$ -$ REVENUES 307-334.3900 Appropriation Funds 209,000$ -$ 307-361.1000 Interest Earnings -$ -$ 307-381.0000 TRANSFER IN -CAPITAL FUND RESERVES 10,450$ 10,000$ TOTAL REVENUES 219,450$ 10,000$ EXPENDITURES 307-559.3100 PROFESSIONAL SERVICES-Engineering Services -$ -$ 307-559.3102 PROFESSIONAL SERVICES-Grant Admin 9,450$ 9,410$ 307-559.4909 ADMINISTRATIVE SERVICES 1,000$ -$ 307-559.6300 STREET IMPROVEMENTS/ADDITIONS 209,000$ -$ TOTAL EXPENSES 219,450$ 9,410$ F/Y ENDING FUND BALANCE -$ 590$ 334-3900 SE 8TH Avenue Project Appropriations Grant RECAPITULATION - REVENUE & EXPENSE EOY 2018 Amendment Workbook11/19/2018 24 of 25 City of Okeechobee PROPOSED EOY 2017/2018 BUDGET LAW ENFORCEMENT SPECIAL FUND RECAPITULATION - REVENUE & EXPENSES 2017/2018 2017/2018 AMENDED EOY F/Y BEGINNING FUND BALANCE 11,620$ 11,620$ 601-351.1000 601-351.2000 CONFISCATED PROPERTY 601-354.1000 FINES LOCAL ORD. VIOL.1,000$ 1,250$ 601-361.1000 INTEREST EARNINGS 601-369-1000 MISCELLANEOUS TOTAL REVENUE 1,000$ 1,250$ 601-529.4909 LAW ENF. SPECIAL MISC.500$ 200$ 601-549.6300 LAW ENF. SPECIAL IMPROVEMENT -$ -$ 601-549.6400 LAW ENF. SPECIAL MACH & EQUIP 8,400$ 8,400$ TOTAL EXPENDITURES 8,900 8,600 F/Y ENDING BALANCES 3,720$ 4,270$ REVENUES EXPENDITURES EOY 2018 Amendment Workbook11/19/2018 25 of 25