2019-11-19 Ex 02
MEMORANDUM
To: Mayor & City Council
From: Marcos Montes De Oca, City Administrator
India Riedel, Finance Director
RE: 2019 Fiscal Year End Budget Amendment
Date: 11/12/2019
BUDGET SUMMARY
Revenue Highlights
General Fund revenues FYE are up by over 9.3%
• Ad valorem $53,456 (2.5%) higher than budget
• Sales Tax Revenue 1 Cent lower than budgeted however ½
cent came in as budgeted and targeted
• Building permits/planning/exceptions realized over a
$100,000 increase in revenues compared to budgeted
amo unts
• Interest earnings @ $203,000
• Electric UT significantly higher
• Fines and Forfeitures, increased significantly
GF Expenditures
Overall operating expenditures within the GF are reporting
8.8% lower than amended budget
• Single Audit expense not required
• Annexation Study budgeted but not performed
• Average fuel cost per gallon, $2.57 Gas and $2.34 Diesel,
less than budget even with increased usage
• Animal control cost increased significantly again this year
• Pension cost less based on increased State Contributions
None of the Budgeted reserves of $845,215 were utilized for the
operational expenditures in the GF.
Capital Projects Fund dollars were expended, some with a higher than
anticipated cost and others coming in lower than expected. Bottom line we
expended less than budgeted as of FYE.
City of Okeechobee
2018-2019
EOY Budget Amendment
GENERAL FUND
RECAPITULATION - REVENUE AND EXPENSES
2018/2019 2018/2019
AMENDED EOY
F/Y Beginning Fund Balance 4,315,500$ 4,600,400$
Roll forward from previous year
4,315,500$ 4,600,400$
REVENUES
96% AD VALOREM 7.9932 2,181,694$ 2,235,150$
OTHER FEES 710,300$ 844,370$
INTERGOVERNMENTAL 1,645,216$ 1,628,120$
CHARGES FOR SERVICES 950,600$ 1,159,550$
FINES, FORFEITURES & PEN 9,775$ 20,720$
USES OF MONEY & PROPER 100,000$ 203,000$
OTHER REVENUES 28,114$ 58,500$
5,625,699$ 6,149,410$
TRANSFERS - IN
Public Facilities Fund (Transfer 350,000$ 350,000$
CDBG -$ -$
Capital Proj /Improvement Fund 845,215$ -$
TOTAL REVENUES 6,820,914$ 6,499,410$
EXPENDITURES
LEGISLATIVE 210,591$ 165,720$
EXECUTIVE 222,240$ 210,475$
CITY CLERK 239,384$ 225,183$
FINANCIAL SERVICES 331,341$ 289,395$
LEGAL COUNCIL 116,260$ 79,370$
GENERAL SERVICES 384,484$ 383,170$
LAW ENFORCEMENT 2,553,469$ 2,374,070$
FIRE PROTECTION 1,715,754$ 1,577,970$
ROAD & STREET FACILITIE 1,302,570$ 1,150,350$
TOTAL GEN. OPER. EXPENDITURES 7,076,093$ 6,455,703$
FISCAL YEAR ENDING FUND BALANCE 4,060,321$ 4,644,107$
Copy of 2018-2019 EOY PROPOSED Budget 1 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
2018/2019 2018/2019
AMENDED EOY
FUND BALANCE 4,315,500$ 4,315,500$
Roll Forward from previous year
4,315,500$ 4,315,500$
REVENUES
TAXES:
311-1000 96% AD VALOREM @ 7.9932 2,181,694$ 2,235,150$
TOTAL 2,181,694$ 2,235,150$
312-5100 Fire Insurance Premium 45,800$ 52,800$
312-5200 Casualty Insurance Prem Tax (Police)62,000$ 90,100$
314-1000 Utility Tax-Electric 480,000$ 552,000$
314-4000 Utility Tax/Natural Gas 20,000$ 25,500$
314-8000 Utility Tax/Propane 29,000$ 47,030$
316-0000 Prof & Business Tax Receipt 72,500$ 73,100$
319-0000 Public Service Fee 1,000$ 3,840$
TOTAL 710,300$ 844,370$
335-1210 SRS Cigarette Tax 199,890$ 208,020$
335-1400 Mobile Home Licenses 14,000$ 15,100$
335-1500 Alcoholic Beverage Licenses 5,300$ 6,500$
335-1800 1/2 Cent Sales Tax 383,546$ 385,300$
312-6000 1 Cent Sales Surtax 825,993$ 791,100$
315.0000 Communications Service Tax 208,887$ 214,700$
335-2300 Firefighters Supplement 2,400$ 1,200$
338-2000 County Business Licenses 5,200$ 6,200$
TOTAL 1,645,216$ 1,628,120$
322-0000 Building & Inspections Fees 75,000$ 190,300$
322-1000 Exception & Zoning Fees 1,350$ 1,350$
323-1000 Franchise-Electric 380,000$ 420,300$
323-4000 Franchise-Natural Gas 10,200$ 12,600$
323-7000 Franchise-Solid Waste 106,000$ 120,600$
329-0000 Plan Review Fees 2,000$ 24,600$
341-2000 Alley/Street Closing Fees -$
341-3000 Map Sales 25$ -$
341-4000 Photocopies 25$ -$
343-4010 Solid Waste Collection Fees-Resd.376,000$ 389,800$
TOTAL 950,600$ 1,159,550$
CHARGES FOR CURRENT SERVICES
GENERAL FUND
OTHER FEES:
INTERGOVERNMENTAL REVENUES:
RECAPITULATION - REVENUE AND EXPENSES
Copy of 2018-2019 EOY PROPOSED Budget 2 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
2018/2019 2018/2019
AMENDED EOY
351-1000 Court Fines 5,000$ 11,500$
351-2000 Radio Comm. Fee 2,700$ 5,400$
351-3000 Law Enforcement Education 1,000$ 1,500$
351-4000 Investigation Cost Reimbursement 925$ 2,200$
351-5000 Unclaimed Evidence
354-1000 Ordinance Violation Fines 150$ 120$
TOTAL 9,775$ 20,720$
361-1000 Interest Earnings 100,000$ 203,000$
361.3000 Investment Earnings
364-1000 Surplus City Property
TOTAL 100,000$ 203,000$
334-2000 Public Safety Grant
Special Purpose Grant
343-9000 DOT Hwy Maint.Landscape/Mowing 8,700$ 9,600$
343-9100 DOT Master Traffic Signals Maint.15,064$ 17,700$
343-9200 DOT Maint. Lights & Lights Contract
365-1000 Disposition of Assets -$ 18,500$
366-1000 Other Revenues
369-1000 Miscellaneous 2,000$ 2,400$
369-4000 Code Enforcement Fine 500$ 8,500$
369-5000 Police Accident Reports 1,850$ 1,800$
383-0000 Capital Lease Proceeds
TOTAL 28,114$ 58,500$
Impact Fee Transfer in -$ -$
Capital Project Improvements (Transfer-In)845,215$ -$
CDBG Fund (Transfer-In)
381-1000 Public Facilities Improvement (Transfer-In)350,000$ 350,000$
TOTAL 1,195,215$ 350,000$
6,820,914$ 6,499,410$
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
RECAPITULATION - REVENUE AND EXPENSES
Copy of 2018-2019 EOY PROPOSED Budget 3 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: LEGISLATIVE (0511)
2018/2019 2018/2019
AMENDED EOY
1100 EXECUTIVE SALARIES 46,100$ 46,100$
1510 LONGEVITY/SERVICE INCENTIVE
2100 FICA 3,756$ 2,950$
2200 RETIREMENT 4,850$ 4,400$
2300 LIFE AND HEALTH INSURANCE 54,577$ 41,400$
2400 WORKERS COMPENSATION 258$ 250$
TOTAL PERSONNEL COSTS:109,541$ 95,100$
Copy of 2018-2019 EOY PROPOSED Budget 4 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: LEGISLATIVE (0511)
2018/2019 2018/2019
AMENDED EOY
3100 PROFESSIONAL SERVICES
3400 OTHER CONTRACT SERVICES 46,500$ 18,000$
4000 TRAVEL AND PER DIEM 2,500$ 1,800$
4100 COMM. & FREIGHT 3,200$ 2,100$
4500 INSURANCE 3,610$ 3,400$
4609 REPAIR & MAINTENANCE 600$ 600$
4901 EDUCATION 1,500$ 1,650$
4909 MISCELLANEOUS 1,000$ 1,400$
5400 BOOKS, PUBLICATIONS, ETC 1,200$ 930$
8100 SHARED SERVICES 8,940$ 8,940$
8200 AID TO PRIVATE ORGANIZATIONS
8201 INTERLOCAL PART. w/IRSC
8202 LOCAL COMMUNITY REQUEST 25,000$ 25,000$
574-8300 TOURISM/ECO. DEV/MARKETING 7,000$ 6,800$
TOTAL SUPPLIES AND OTHER SERVICES 101,050$ 70,620$
GRAND TOTAL FOR DEPARTMENT 210,591$ 165,720$
OPERATIONS & SUPPLIES
Copy of 2018-2019 EOY PROPOSED Budget 5 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: EXECUTIVE (0512)
2018/2019 2018/2019
AMENDED EOY
1100 EXECUTIVE SALARIES 92,300$ 92,300$
1200 REGULAR SALARIES 46,500$ 46,500$
1510 LONGEVITY/SERVICE INCENTIVE
2100 FICA 10,800$ 10,800$
2200 RETIREMENT 14,500$ 14,900$
2300 LIFE AND HEALTH INSURANCE 21,890$ 21,800$
2400 WORKERS COMPENSATION 855$ 790$
TOTAL PERSONNEL COSTS:186,845$ 187,090$
PERSONNEL COST:
Copy of 2018-2019 EOY PROPOSED Budget 6 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: EXECUTIVE (0512)
2018/2019 2018/2019
AMENDED EOY
4000 TRAVEL AND PER DIEM 8400 4100
4100 COMM. & FREIGHT 3900 3400
4400 RENTALS & LEASES 4100 3170
4500 INSURANCE 4135 3900
4600 R&M VEHICLES 1550 0
4609 R&M EQUIPMENT 1400 1700
4901 EDUCATION 2860 2200
4909 MISCELLANEOUS 500 470
5100 OFFICE SUPPLIES 800 620
5200 OPERATING SUPPLY 2200 800
5201 FUEL AND OIL 3800 1725
5400 BOOKS, PUBLICATIONS, ETC 1750 1300
6400 EQUIPMENT ($750 OR MORE)
TOTAL SUPPLIES AND OTHER SERVICES 35,395$ 23,385$
222,240$ 210,475$ GRAND TOTAL FOR DEPARTMENT
SUPPLIES & OTHER SERVICES
Copy of 2018-2019 EOY PROPOSED Budget 7 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: CLERK OFFICE (2512)
2018/2019 2018/2019
AMENDED EOY
1100 EXECUTIVE SALARIES 66,813$ 66,813$
1200 REGULAR SALARIES 35,100$ 35,100$
1300 OTHER SALARIES 17,520$ 12,000$
1510 LONGEVITY/SERVICE INCENTIVE 750$ 750$
2100 FICA 9,360$ 8,600$
2200 RETIREMENT 10,800$ 10,600$
2300 LIFE AND HEALTH INSURANCE 21,250$ 21,400$
2400 WORKERS COMPENSATION 736$ 650$
TOTAL PERSONNEL COSTS:162,329$ 155,913$
PERSONNEL COST:
Copy of 2018-2019 EOY PROPOSED Budget 8 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: CLERK OFFICE (2512)
2018/2019 2018/2019
AMENDED EOY
3103 MUNICIPAL CODE 4,500$ 4,000$
3400 OTHER CONTRACTUAL SERVICES 18,800$ 17,900$
4000 TRAVEL AND PER DIEM 4,550$ 2,400$
4100 COMM. & FREIGHT 2,160$ 2,170$
4500 INSURANCE 5,640$ 5,300$
4609 R&M EQUIPMENT 10,225$ 8,200$
4900 ADVERTISING/OTHER CHARGES 18,000$ 16,500$
4901 EDUCATION 2,100$ 2,100$
4909 MISCELLANEOUS/ELECTION 5,200$ 5,200$
5100 OFFICE SUPPLIES 3,480$ 3,100$
5400 BOOKS, PUBLICATIONS, ETC 2,400$ 2,400$
6400 EQUIPMENT ($750 OR MORE)-$ -$
TOTAL SUPPLIES AND OTHER SERVICES 77,055$ 69,270$
239,384$ 225,183$ GRAND TOTAL FOR DEPARTMENT
SUPPLIES & OTHER SERVICES
Copy of 2018-2019 EOY PROPOSED Budget 9 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: LEGAL SERVICES (0514)
2018/2019 2018/2019
AMENDED EOY
1510 LONGEVITY
2300 HEALTH INSURANCE 9,590$ 10,070$
3100 PROFESSIONAL SERVICES 52,020$ 58,600$
3300 LEGAL COST 50,500$ 8,500$
4000 TRAVEL AND PER DIEM 1,000$ 600$
4100 COMM. AND FREIGHT SERVICES 800$ 600$
4609 R&M EQUIPMENT 800$ 400$
4901 EDUCATION 750$ 350$
5100 OFFICE SUPPLIES 300$ -$
5400 MEMBERSHIP & SUBSCRIPTIONS 500$ 250$
TOTAL SUPPLIES AND OTHER SERVICES 116,260$ 79,370$
116,260$ 79,370$ GRAND TOTAL FOR DEPARTMENT
SUPPLIES & OTHER SERVICES
Copy of 2018-2019 EOY PROPOSED Budget 10 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: FINANCE DEPARTMENT (05
2018/2019 2018/2019
AMENDED EOY
1100 EXECUTIVE SALARIES 63,360$ 63,360$
1200 REGULAR SALARIES 76,535$ 76,535$
1201 OTHER SALARY
1510 LONGEVITY/SERVICE INCENTIVE
2100 FICA 10,800$ 9,800$
2200 RETIREMENT 14,650$ 14,650$
2300 LIFE AND HEALTH INSURANCE 34,300$ 34,100$
2400 WORKERS COMPENSATION 881$ 800$
2500 UNEMPLOYMENT TAXES
TOTAL PERSONNEL COSTS:200,526$ 199,245$
PERSONNEL COST:
Copy of 2018-2019 EOY PROPOSED Budget 11 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: FINANCE DEPARTMENT (0513)
2018/2019 2018/2019
AMENDED EOY
3200 ACCOUNTING & AUDIT 41,500$ 31,300$
3400 OTHER CONTRACTUAL SERVICES 42,500$ 21,500$
4000 TRAVEL AND PER DIEM 1,750$ 1,300$
4100 COMM. & FREIGHT 2,920$ 2,400$
4500 INSURANCE 7,095$ 6,900$
4609 R&M EQUIPMENT 14,250$ 12,200$
4901 EDUCATION 700$ 400$
4909 MISCELLANEOUS 2,500$ 500$
5100 OFFICE SUPPLIES 1,200$ 1,100$
5200 OPERATING SUPPLY 15,650$ 12,500$
5400 BOOKS, PUBLICATIONS, ETC 750$ 50$
6400 EQUIPMENT ($750 OR MORE)
TOTAL SUPPLIES AND OTHER SERVICES 130,815$ 90,150$
331,341$ 289,395$ TOTAL COST:
Copy of 2018-2019 EOY PROPOSED Budget 12 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: GENERAL SERVICES (0519)
2018/2019 2018/2019
AMENDED EOY
1200 REGULAR SALARIES 73,820$ 73,820$
1300 OTHER SALARY
1400 OVERTIME
1510 LONGEVITY/SERVICE INCENTIVE
2100 FICA 5,660$ 5,700$
2200 RETIREMENT 7,710$ 7,760$
2300 LIFE AND HEALTH INSURANCE 21,250$ 21,250$
2400 WORKERS COMPENSATION 695$ 580$
TOTAL PERSONNEL COSTS:109,135$ 109,110$
PERSONNEL COST:
Copy of 2018-2019 EOY PROPOSED Budget 13 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: GENERAL SERVICES (0519)
2018/2019 2018/2019
AMENDED EOY
3100 PROFESSIONAL SERVICES 124,050$ 115,200$
3400 OTHER CONTRACTUAL SERVICES 88,360$ 106,300$
4000 TRAVEL AND PER DIEM 4,960$ 1,900$
4100 COMM. & FREIGHT 3,452$ 2,600$
4300 UTILITIES 9,100$ 7,800$
4400 RENTALS AND LEASES 3,687$ 3,510$
4500 INSURANCE 20,310$ 19,500$
4600 R&M VEHICLES
4609 R&M BUILDING & EQUIPMENT 12,630$ 10,500$
4901 EDUCATION 700$ -$
4909 MISCELLANEOUS 500$ 500$
5100 OFFICE SUPPLIES 2,900$ 1,950$
5200 OPERATING SUPPLY 1,500$ 1,300$
5201 FUEL AND OIL
5204 POSTAGE & SUPPLIES 3,000$ 3,000$
5400 BOOKS, PUBLICATIONS, ETC 200$ -$
6400 EQUIPMENT ($750 OR MORE)
TOTAL SUPPLIES AND OTHER SERVICES 275,349$ 274,060$
384,484$ 383,170$ GRAND TOTAL FOR DEPARTMENT
SUPPLIES & OTHER SERVICES
Copy of 2018-2019 EOY PROPOSED Budget 14 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: POLICE DEPARTMENT (0521)
2018/2019 2018/2019
AMENDED EOY
1100 EXECUTIVE SALARIES 75,120$ 75,120$
1200 REGULAR SALARIES 1,153,596$ 1,106,900$
1201 HOLIDAY PAY
1202 OFFICERS HOLIDAY PAY 30,764$ 22,000$
1300 OTHER SALARY 56,375$ 54,800$
1400 OVERTIME 5,100$ 3,400$
1403 OFFICERS OVERTIME PAY 83,113$ 89,300$
1501 AUXILIARY PAY 1,200$ 1,200$
1510 LONGEVITY/SERVICE INCENTIVE 750$ 750$
1520 OFFICERS LONGEVITY/SERVICE
1540 CAREER EDUCATION 14,250$ 12,900$
2100 FICA 107,160$ 105,500$
2200 RETIREMENT 266,925$ 229,000$
2300 LIFE AND HEALTH INSURANCE 313,156$ 307,000$
2400 WORKERS COMPENSATION 53,920$ 49,800$
2500 UNEMPLOYMENT COMP.
2,161,429$ 2,057,670$
PERSONNEL COST:
TOTAL PERSONNEL COSTS:
Copy of 2018-2019 EOY PROPOSED Budget 15 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: POLICE DEPARTMENT
2018/2019 2018/2019
AMENDED EOY
3100 PROFESSIONAL SERVICES 35,700$ 37,200$
3400 OTHER CONTRACTURAL SERVICES 35,258$ 10,800$
4000 TRAVEL AND PER DIEM 7,950$ 6,400$
4100 COMM. & FREIGHT 35,190$ 38,800$
4300 UTILITIES 16,275$ 14,000$
4400 RENTALS AND LEASES 5,420$ 3,900$
4500 INSURANCE 55,365$ 53,600$
4600 R&M VEHICLES 16,062$ 8,900$
4609 R&M EQUIPMENT 27,562$ 20,500$
4700 PRINTING 2,000$ 2,600$
4901 EDUCATION-RESTRICTED 5,925$ 5,300$
4902 EDUCATION - NON-RESTRICTED 4,500$ 2,800$
4903 CODE ENFORCEMENT 5,000$ 5,900$
4909 MISCELLANEOUS 1,500$ 500$
5100 OFFICE SUPPLIES 5,000$ 2,000$
5101 DETECTIVE SUPPLIES 3,000$ 1,600$
5102 INVESTIGATION FEES 1,800$ 900$
5200 OPERATING SUPPLY 17,600$ 10,900$
5201 FUEL AND OIL 79,083$ 56,000$
5202 OPERATING SUPPLIES (TIRES)9,500$ 6,300$
5203 UNIFORMS/PATCHES 19,850$ 26,300$
5400 BOOKS, PUBLICATIONS, ETC 2,500$ 1,200$
6400 EQUIPMENT ($750 OR MORE)
8300 PUBLIC SERVICE GRANT
8301 FDOT -Traffic Safety Grant
TOTAL SUPPLIES AND OTHER SERVICES 392,040$ 316,400$
2,553,469$ 2,374,070$ GRAND TOTAL FOR DEPARTMENT
SUPPLIES & OTHER SERVICES
Copy of 2018-2019 EOY PROPOSED Budget 16 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: FIRE DEPARTMENT (0522)
2018/2019 2018/2019
AMENDED EOY
1100 EXECUTIVE SALARIES 76,600$ 76,600$
1200 REGULAR SALARIES 720,100$ 702,000$
1201 HOLIDAY PAY 26,286$ 18,000$
1202 Acting Lieut/Planner -$ 600$
1300 OTHER SALARY 12,425$ 13,000$
1400 OVERTIME 40,500$ 40,800$
1401 OVERTIME PAY/ANNUAL & SICK 63,670$ 38,400$
1402 DISPATCHER OVERTIME 6,090$ 6,400$
1501 VOLUNTEER PAY 14,000$ 13,800$
1510 LONGEVITY/SERVICE INCENTIVE 1,250$ 1,250$
1540 CAREER EDUCATION 2,400$ 1,200$
2100 FICA 71,763$ 67,600$
2200 RETIREMENT 182,100$ 163,500$
2300 LIFE AND HEALTH INSURANCE 144,500$ 144,500$
2400 WORKERS COMPENSATION 46,870$ 44,300$
2500 UNEMPLOYMENT COMPENSATION
TOTAL PERSONNEL COSTS:1,408,554$ 1,331,950$
PERSONNEL COST:
Copy of 2018-2019 EOY PROPOSED Budget 17 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: FIRE DEPARTMENT (0522)
2018/2019 2018/2019
AMENDED EOY
3100 PROFESSIONAL SERVICES (MD)7,800$ 7,400$
3102 PROF SERV (PHYS FOR SCBA)3,500$ 1,750$
3103 WELLNESS PROGRAM (Gym)3,000$ 2,900$
3400 OTHER CONTRACTUAL SERVICES 2,900$ -$
4000 TRAVEL AND PER DIEM 3,200$ 1,600$
4100 COMM. & FREIGHT 20,000$ 12,900$
4300 UTILITIES 13,000$ 11,000$
4400 RENTALS AND LEASES 2,400$ 1,800$
4500 INSURANCE 33,865$ 33,800$
4600 R&M VEHICLES 33,160$ 19,500$
4609 R&M BUILDING & EQUIPMENT 118,275$ 107,900$
4700 PRINTING 600$ -$
4901 EDUCATION 11,000$ 2,570$
4902 PUBLIC EDUCATION & FIRE PREV.2,500$ 2,700$
4903 CODE ENFORCEMENT 1,100$ 500$
4905 TRAINING & MATERIALS 3,500$ 2,100$
4909 MISCELLANEOUS 400$ 200$
5100 OFFICE SUPPLIES 3,000$ 2,300$
5200 OPERATING SUPPLY 13,000$ 12,800$
5201 FUEL AND OIL 14,000$ 10,800$
5202 OPERATING SUPPLIES (TIRES)5,000$ 2,100$
5203 UNIFORMS/PATCHES 8,000$ 6,800$
5400 BOOKS, PUBLICATIONS, ETC 4,000$ 2,600$
6400 EQUIPMENT ($750 OR MORE)-$ -$
307,200$ 246,020$
1,715,754$ 1,577,970$
PROPOSED CHANGES
GRAND TOTAL FOR DEPARTMENT
SUPPLIES & OTHER SERVICES
TOTAL SUPPLIES AND OTHER SERVICES:
Copy of 2018-2019 EOY PROPOSED Budget 18 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: PUBLIC WORKS (0541)
2018/2019 2018/2019
AMENDED EOY
1100 EXECUTIVE SALARIES 91,650$ 91,650$
1200 REGULAR SALARIES 385,800$ 307,000$
1300 OTHER SALARIES 36,700$ -$
1400 OVERTIME 4,000$ 3,300$
1510 LONGEVITY/SERVICE INCENTIVE -$
2100 FICA 37,800$ 30,300$
2200 RETIREMENT 49,900$ 40,700$
2300 LIFE AND HEALTH INSURANCE 99,400$ 99,400$
2400 WORKERS COMPENSATION 36,390$ 33,200$
2500 UNEMPLOYMENT COST 500$ -$
TOTAL PERSONNEL COSTS:742,140$ 605,550$
PERSONNEL COST:
Copy of 2018-2019 EOY PROPOSED Budget 19 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
General Fund - 001
DEPARTMENT: PUBLIC WORKS (0541)
2018/2019 2018/2019
AMENDED EOY
3100 PROFESSIONAL SERVICES 5,000$ 300$
3400 OTHER CONTRACTUAL SERVICES
3401 GARBAGE COLLECTION FEE 376,900$ 376,900$
4000 TRAVEL AND PER DIEM 3,500$ 900$
4100 COMM. & FREIGHT 7,500$ 5,200$
4300 UTILITIES 18,500$ 17,500$
4400 RENTALS & LEASES 2,250$ 2,000$
4500 INSURANCE 34,830$ 34,500$
4600 R&M VEHICLES 8,500$ 7,800$
4605 R&M PARKS 7,500$ 9,200$
4609 R&M BUILDING & EQUIPMENT 31,750$ 39,700$
4901 EDUCATION 5,000$ 1,400$
4909 MISCELLANEOUS 500$ 1,300$
5100 OFFICE SUPPLIES 1,000$ 1,300$
5200 OPERATING SUPPLY 8,000$ 9,300$
5201 FUEL AND OIL 32,500$ 24,400$
5202 OPERATING SUPPLIES (TIRES)3,500$ 4,000$
5203 UNIFORMS 6,750$ 6,200$
5204 DUMPING FEES 750$ -$
5205 MOSQUITO CONTROL 6,000$ 2,900$
5400 BOOKS, PUBLICATIONS, ETC 200$ -$
6300 IMPROVEMENTS
6400 EQUIPMENT ($750 OR MORE)
TOTAL SUPPLIES AND OTHER SERVICES:560,430$ 544,800$
1,302,570$ 1,150,350$ GRAND TOTAL FOR DEPARTMENT
Copy of 2018-2019 EOY PROPOSED Budget 20 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
Public Facility Fund-301
Public Facility Fund (Transportation)
2018/2019 2018/2019
AMENDED EOY
535,905$ 950,300$
301-313.4100 LOCAL OPTION GAS TAX 364,880$ 370,400$
301-313.4200 LOCAL ALTER, FUEL USER FEE 224,965$ 225,200$
301-335.1220 SRS EIGHT CENT MOTOR FUEL 64,225$ 64,500$
301-312.3000 NINTH CENT FUEL TAX 62,975$ 65,400$
301-335.4100 MOTOR FUEL TAX REBATE 1,200$ 1,100$
301-361.1000 SCOP Funding 177,537$ -$
301-361.1000 INTEREST EARNINGS 9,000$ 15,100$
301-369.1000 MISCELLANEOUS
904,782 741,700
301-549.3100 PUBLIC FAC.-PROFESSIONAL SER.25,000$ -$
301-549-3400 PUBLIC FAC. CONTRACTUAL SERVICE 66,000$ 60,200$
301-549-4300 PUBLIC FAC. UTILITIES 48,300$ 59,000$
301-549-4609 REPAIR & MAINTENANCE 50,000$ 15,300$
301-549-4909 MISC-PARK HOLIDAY LIGHTS 12,500$ 11,000$
301-549-5300 PUBLIC FAC. ROAD & MATERIALS 67,500$ 68,500$
301-549-6300 PUBLIC FAC. IMPROVEMENTS 135,000$ 30,500$
301-549-6301 SCOP IMPROVEMENTS 177,537$ -$
301-549.6302 PUBLIC FAC. BEAUTIFICATION 10,000$ -$
301-549.6400 PUBLIC FAC. MACHINERY & EQUIP 89,500$ 48,500$
681,337$ 293,000$
Transfer to General Fund 350,000$ 350,000$
F/Y ENDING FUND BALANCE 409,350$ 1,049,000$
TOTAL EXPENSES
F/Y BEGINNING FUND BALANCE
TOTAL REVENUES
REVENUES
EXPENDITURES
Copy of 2018-2019 EOY PROPOSED Budget 21 of 25
City of Okeechobee
2018-2019
EOY Budget AmendmentCAPITAL PROJECTS IMPROVEMENTS
2018/2019 2018/2019
AMENDED EOY
4,344,644$ 4,800,600$
304-383.0000 -$ -$
304-364.1000 DISPOSITION OF FIXED ASSETS 225,000$ 225,000$
304-361.1000 INTEREST EARNINGS 1,500$ -$
304-369.1000 MISCELLANEOUS 7,900$
TOTAL REVENUES 226,500$ 232,900$
304-549-3100 Professional Services 25,000$ -$
304-529-4600 REPAIR & MAINTENANCE 25,000$ 4,100$
304-513-3100 Professional Services 9,500$ -$
304-512-6400 ADMINISTRATION CAPITAL 12,000$ 7,300$
304-513-6400 FINANCE CAPITAL 1,500$ 1,100$
304-519-6400 GENERAL SERVICES CAPITAL 37,500$ 25,100$
304-521-6400 LAW ENFORCEMENT CAPITAL 350,646$ 340,500$
304-522-6400 FIRE PROTECTION CAPITAL 73,200$ 40,800$
304-522-6401 FIRE PROTECTION CAPITAL -$ -$
304-536.6400 SEWER/WASTEWATER -$
304-541-6400 PUBLIC WORKS CAPITAL 41,500$ 30,200$
304-549-6400 OTHER CAPITAL PROJECTS/EQUIP -$ 22,000$
304-549-6401 PARKS CAPITAL IMPROVEMENT 53,000$ 39,500$
304-549-6402 MEDIAN REPLACEMENT & ROW 10,000$ 14,800$
304-549.6403 TREE PROGRAM 15,000$ -$
304-584.6400 FUTURE CAPITAL PROJECTS -$
304-2512-6400 CLERK CAPITAL 8,000$ 8,300$
304-584.7100 PRINCIPAL
304-584.7200 INTEREST
TOTAL EXPENDITURES 661,846$ 533,700$
Other Grants - Transfer In 171,120$ 171,120$
TOTAL TRANSFER INS 171,120$ 171,120$
TRANSFER OUT TO Other Funds -$ -$
TRANSFER OUT TO GENERAL FUND 845,215$ -$
TOTAL TRANSFER OUT 845,215$ -$
2,892,963$ 4,328,680$
F/Y BEGINNING FUND BALANCE
REVENUES
EXPENDITURES
F/Y ENDING FUND BALANCE
OTHER REVENUES AND TRANSFER IN
Copy of 2018-2019 EOY PROPOSED Budget 22 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
RECAPITULATION - REVENUE & EXPENSES
2018/2019 2018/2019
AMENDED EOY
F/Y BEGINNING FUND BALANCE 37,490$ 75,100$
REVENUES
302-331.3903 TMDL Grant
302-331-3904 Stormwater Drainage Grant 183,630$ 183,630$
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
TOTAL REVENUES 183,630$ 183,630$
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
302-2752.3200 ADMINISTRATIVE SERVICES
302-2752.4909 MISCELLANEOUS
302-2752.4609 STREET IMPROVEMENTS/ADDITIONS
302-2752.6300 INFRASTRUCTURE IMPROVEMENTS 50,000$ -$
302-2752-6400 Park and Canal Improvements
TOTAL EXPENSES 50,000$ -$
Return General Fund Loan 171,120$ 171,120$
F/Y ENDING FUND BALANCE -$ 87,610$
Other Grants
Copy of 2018-2019 EOY PROPOSED Budget 23 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
RECAPITULATION - REVENUE & EXPENSES
2018/2019 2018/2019
AMENDED EOY
F/Y BEGINNING FUND BALANCE 1,000$ 1,000$
REVENUES
307-334.3900 Appropriation Funds 209,000$ -$
307-361.1000 Interest Earnings -$ -$
307-381.0000 TRANSFER IN -CAPITAL FUND RESERVES -$ -$
TOTAL REVENUES 209,000$ -$
EXPENDITURES
307-559.3100 PROFESSIONAL SERVICES-Engineering Services
307-559.3102 PROFESSIONAL SERVICES-Grant Admin -$ -$
307-559.4909 ADMINISTRATIVE SERVICES 1,000$ 1,000$
307-559.6300 STREET IMPROVEMENTS/ADDITIONS 209,000$ -$
TOTAL EXPENSES 210,000$ 1,000$
F/Y ENDING FUND BALANCE -$ -$
DUE TO GENERAL FUND -$ -$
Appropriations Grant
Copy of 2018-2019 EOY PROPOSED Budget 24 of 25
City of Okeechobee
2018-2019
EOY Budget Amendment
LAW ENFORCEMENT SPECIAL FUND
RECAPITULATION - REVENUE & EXPENSES
2018/2019 2018/2019
AMENDED EOY
F/Y BEGINNING FUND BALANCE 3,220$ 1,200$
601-351.1000
601-351.2000 CONFISCATED PROPERTY
601-354.1000 FINES LOCAL ORD. VIOL.500$ 2,100$
601-361.1000 INTEREST EARNINGS
601-369-1000 MISCELLANEOUS 1,600$
TOTAL REVENUE 500$ 3,700$
601-529.4909 LAW ENF. SPECIAL MISC.1,000$ 800$
601-529.5200 LAW ENF. SPECIAL EDUCATIO 500$ -$
601-549.6300 LAW ENF. SPECIAL IMPROVEMENT
601-549.6400 LAW ENF. SPECIAL MACH & E 2,000$ -$
TOTAL EXPENDITURES 3,500 800
F/Y ENDING BALANCES 220$ 4,100$
REVENUES
EXPENDITURES
Copy of 2018-2019 EOY PROPOSED Budget 25 of 25
`\�,�.OF•OKFF,Cy MhMORANDUM
m
SAWW
O T
b0
* 91 r
To: Mayor & City Council
From: Marcos Montes De Oca, City Administrator
India Riedel, Finance Director
RE: 2019 Fiscal Year End Budget Amendment
Date: 11/19/2019
exhl bi f- # 2
Rec.el v(OL 1ijjg1j q
From Indra,.
pages 21 and 22
apiWibuk4a. ft/Olm
Meehrq
..........................................................................
Replacement pages for Exhibit 2 Fiscal Year End 2018/2019 Budget
Amendment
Page 21 — Additional purchase order provided for line item 301-549-4609
Page 22 — Addition/formula correction in calculations
City of Okeechobee
2018-2019
LL " EOY Budget Amendment
Public Facility Fund -301
Public Facility Fund (Transportation)
F/Y BEGINNING FUND BALANCE
REVENUES
301-313.4100 LOCAL OPTION GAS TAX
301-313.4200 LOCAL ALTER, FUEL USER FEE
301-335.1220 SRS EIGHT CENT MOTOR FUEL
301-312.3000 NINTH CENT FUEL TAX
301-335.4100 MOTOR FUEL TAX REBATE
301-361.1000 SCOP Funding
301-361.1000 INTEREST EARNINGS
301-369.1000 MISCELLANEOUS
TOTAL REVENUES
2018/2019 2018/2019
AMENDED EOY
$ 535,905 $ 950,300
$ 364,880
$ 370,400
$ 224,965
$ 225,200
$ 64,225
$ 64,500
$ 62,975
$ 65,400
$ 1,200
$ 1,100
$ 177,537
$ -
$ 9,000
$ 15,100
904,782 741,700
Copy of 2018-2019 EOY PROPOSED Budget 21 of 25
EXPENDITURES
301-549.3100
PUBLIC FAC. -PROFESSIONAL SER.
$
25,000
$ -
301-549-3400
PUBLIC FAC. CONTRACTUAL SERVICE $
66,000
$ 60,200
301-549-4300
PUBLIC FAC. UTILITIES
$
48,300
$ 59,000
301-549.4609
REPAIR & MAINTENANCE
$
50,000
$ 21,300
301-5494909
MISC-PARK HOLIDAY LIGHTS
$
12,500
$ 11,000
301-549-5300
PUBLIC FAC. ROAD & MATERIALS
$
67,500
$ 68,500
301-549-6300
PUBLIC FAC. IMPROVEMENTS
$
135,000
$ 30,500
301-549-6301
SCOP IMPROVEMENTS
$
177,537
$ -
301-549.6302
PUBLIC FAC. BEAUTIFICATION
$
10,000
$ -
301-549.6400
PUBLIC FAC. MACHINERY & EQUIP
$
89,500
$ 48,500
TOTAL EXPENSES
$
681,337
$ 299,000
Transfer to General Fund
$
350,000
$ 350,000
F/Y ENDING FUND BALANCE
$
409,350
$ 1,043,000
Copy of 2018-2019 EOY PROPOSED Budget 21 of 25
TRANSFER OUT TO Other Funds $ - $ -
TRANSFER OUT TO GENERAL FUND $ 845,215 $
TOTAL TRANSFER OUT $ 845,215 $ -
F/Y ENDING FUND BALANCE $ 3,235,203 $ 4,670,920
Copy of 2018-2019 EOY PROPOSED Budget 22 of 25
City of Okeechobee
{
2018-2019
EOY Budget Amendment
CAPITAL PROJECTS IMPROVEMENTS
2018/2019
2018/2019
AMENDED
EOY
F/Y BEGINNING FUND BALANCE $
4,344,644
$ 4,800,600
REVENUES
304-383.0000
$
-
$ -
304-364.1000
DISPOSITION OF FIXED ASSETS $
225,000
$ 225,000
304-361.1000
INTEREST EARNINGS $
1,500
$ -
304-369.1000
MISCELLANEOUS
$ 7,900
TOTAL REVENUES $
226,500
$ 232,900
EXPENDITURES
304-549-3100
Professional Services $
25,000
$ -
304-529-4600
REPAIR & MAINTENANCE $
25,000
$ 4,100
304-513-3100
Professional Services $
9,500
$ -
j
7
304-512-6400
ADMINISTRATION CAPITAL $
12,000
$ 7,300
�.
J
304-513-6400
FINANCE CAPITAL $
1,500
$ 1,100
304-519-6400
GENERAL SERVICES CAPITAL $
37,500
$ 25,100
304-521-6400
LAW ENFORCEMENT CAPITAL $
350,646
$ 340,500
304-522-6400
FIRE PROTECTION CAPITAL $
73,200
$ 40,800
304-522-6401
FIRE PROTECTION CAPITAL $
-
$ -
304-536.6400
SEWER/WASTEWATER
$ -
'
304-541-6400
PUBLIC WORKS CAPITAL $
41,500
$ 30,200
_
304-549-6400
OTHER CAPITAL PROJECTS/EQUIP $
-
$ 22,000
n
304-549-6401
PARKS CAPITAL IMPROVEMENT $
53,000
$ 39,500_
[
304-549-6402
MEDIAN REPLACEMENT & ROW $
10,000
$ 14,800
I
304-549.6403
TREE PROGRAM $
15,000
$ -
304-584.6400
FUTURE CAPITAL PROJECTS
$ -
304-2512-6400
CLERK CAPITAL $
8,000
$ 8,300
304-584.7100
PRINCIPAL
304-584.7200
INTEREST
TOTAL EXPENDITURES $
661,846
$ 533,700
OTHER REVENUES AND TRANSFER IN
Other Grants -Transfer In $
171,120
$ 171,120
TOTAL TRANSFER INS $
171,120
$ 171,120
TRANSFER OUT TO Other Funds $ - $ -
TRANSFER OUT TO GENERAL FUND $ 845,215 $
TOTAL TRANSFER OUT $ 845,215 $ -
F/Y ENDING FUND BALANCE $ 3,235,203 $ 4,670,920
Copy of 2018-2019 EOY PROPOSED Budget 22 of 25