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18-19 Final Year End Budget Amendmentt b # 2 - .OF -0 MEMORANDUM RecelucdL IrIlq' Fern14, Pages 21 "d 22 Di &ttk4 al- t1/l9lm Meef�� 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 .......................................................................... 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 EOY Budget Amendment Public Facility Fund -301 Public Facility Fund (Transportation) F/Y BEGINNING FUND BALANCE 2018/2019 2018/2019 AMENDED EOY $ 535,905 $ 950,300 $ 364,880 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 $ 59,000 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 $ 59,000 301-5494609 REPAIR & MAINTENANCE $ 50,000 $ 21,300 301-54911909 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 FIVENDING FUND BALANCE $ 409,350 $ 1,043,000 Copy of 2018-2019 EOY PROPOSED Budget 21 of 25 `S�.OF•oMpFci- 6 - City of Okeechobee 2018-2019 EOY Budget Amendment CAPITAL PROJECTS IMPROVEMENTS 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 2018/2019 2018/2019 AMENDED EOY F/Y BEGINNING FUND BALANCE $ 4,344,644 $ 4,800,600 REVENUES 304-383.0000 $ _ g 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 $ - 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 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 MEMORANDUM Exhibit 2 Nov 19, 2019 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 ■■rrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrrr■ 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 '/2 cent came in as budgeted and targeted • Building permits/planning/exceptions realized over a $100,000 increase in revenues compared to budgeted amounts • 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. viii.... City of Okeechobee 2018-2019 EOY Budget Amendment GENERAL FUND Fire Insurance Premium $ RECAPITULATION - REVENUE AND EXPENSES $ 52,800 312-5200 Casualty Insurance Prem Tax (Police) 2018/2019 2018/2019 $ 90,100 AMENDED EOY FUND BALANCE $ 4,315,500 $ 4,315,500 Roll Forward from previous year Utility Tax/Natural Gas $ 20,000 $ 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 OTHER FEES: 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 $ 3,840 338-2000 TOTAL $ 710,300 $ 844,370 INTERGOVERNMENTAL REVENUES: 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 $ 6,200 341-4000 TOTAL $ 1,645,216 $ 1,628,120 CHARGES FOR CURRENT SERVICES 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 Copy of 2018-2019 EOY PROPOSED Budget 2 of 25 Ll City of Okeechobee 2018-2019 EOY Budget Amendment GENERAL FUND RECAPITULATION - REVENUE AND EXPENSES 2018/2019 2018/2019 AMENDED EOY FINES, FORFEITURES & PENALTIES: 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 USES OF MONEY & PROPERTY: 361-1000 Interest Earnings $ 100,000 $ 203,000 361.3000 Investment Earnings 364-1000 Surplus City Property TOTAL $ 100,000 $ 203,000 OTHER REVENUES: 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 3694000 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 OTHER REVENUES AND TRANSFER IN Impact Fee Transfer in $ - $ Capital Project Improvements (Transfer -In) $ 845,215 $ - CDBG Fund (Transfer -hr) 381-1000 Public Facilities Improvement (Transfer -In) $ 350,000 $ 350,000 TOTAL $ 1,195,215 $ 350,000 TOTAL REVENUE & OTHER FUNDING SOURCES $ 6,820,914 $ 6,499,410 OPERATING TRANSFERS - OUT Due From CDBG Capital Project Building & Improvements Capital Project Vehicles TRANSFERS OUT Copy of 2018-2019 EOY PROPOSED Budget 3of25 `��.OF•OHEp�y City of Okeechobee 2018-2019 EOY Budget Amendment General Fund - 001 DEPARTMENT: LEGISLATIVE (0511) 1100 EXECUTIVE SALARIES 1510 LONGEVITY/SERVICE INCENTIVE 2100 FICA 2200 RETIREMENT 2300 LIFE AND HEALTH INSURANCE 2400 WORKERS COMPENSATION TOTAL PERSONNEL COSTS: 2018/2019 2018/2019 AMENDED EOY $ 46,100 $ 46,100 $ 3,756 $ 2,950 $ 4,850 $ 4,400 $ 54,577 $ 41,400 $ 258 $ 250 $ 109,541 $ 95,100 Copy of 2018-2019 EOY PROPOSED Budget 4 of 25 A°F °KFf�y City of Okeechobee Om a 2018-2019 EOY Budget Amendment General Fund - 001 DEPARTMENT: LEGISLATIVE (0511) OPERATIONS & SUPPLIES 3100 PROFESSIONAL SERVICES 3400 OTHER CONTRACT SERVICES 4000 TRAVEL AND PER DIEM 4100 COMM. & FREIGHT 4500 INSURANCE 4609 REPAIR & MAINTENANCE 4901 EDUCATION 4909 MISCELLANEOUS 5400 BOOKS, PUBLICATIONS, ETC 8100 SHARED SERVICES 8200 AID TO PRIVATE ORGANIZATIONS 8201 INTERLOCAL PART. w/IRSC 8202 LOCAL COMMUNITY REQUEST 574-8300 TOURISM/ECO. DEV/MARKETING TOTAL SUPPLIES AND OTHER SERVICES GRAND TOTAL FOR DEPARTMENT 2018/2019 2018/2019 AMENDED EOY $ 46,500 $ 18,000 $ 2,500 $ 1,800 $ 3,200 $ 2,100 $ 3,610 $ 3,400 $ 600 $ 600 $ 1,500 $ 1,650 $ 1,000 $ 1,400 $ 1,200 $ 930 $ 8,940 $ 8,940 $ 25,000 $ 25,000 $ 7,000 $ 6,800 $ 101,050 $ 70,620 $ 210,591 $ 165,720 Copy of 2018-2019 EOY PROPOSED Budget 5 of 25 `1y.OF•OKFE`y City of Okeechobee �� mm 2018-2019 EOY Budget Amendment General Fund - 001 DEPARTMENT: EXECUTIVE (0512) PERSONNEL COST: 1100 EXECUTIVE SALARIES 1200 REGULAR SALARIES 1510 LONGEVITY/SERVICE INCENTIVE 2100 FICA 2200 RETIREMENT 2300 LIFE AND HEALTH INSURANCE 2400 WORKERS COMPENSATION TOTAL PERSONNEL COSTS: 2018/2019 2018/2019 AMENDED EOY $ 92,300 $ 92,300 $ 46,500 $ 46,500 $ 10,800 $ 10,800 $ 14,500 $ 14,900 $ 21,890 $ 21,800 $ 855 $ 790 $ 186,845 $ 187,090 Copy of 2018-2019 EOY PROPOSED Budget 6 of 25 ``��.OF•ONEp,y City of Okeechobee O mm LL _ 2018-2019 EOY Budget Amendment General Fund - 001 DEPARTMENT: EXECUTIVE (0512) SUPPLIES & OTHER SERVICES 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 GRAND TOTAL FOR DEPARTMENT $ 222,240 $ 210,475 Copy of 2018-2019 EOY PROPOSED Budget 7 of 25 .OF•OKEp� City of Okeechobee O mm 2018-2019 EOY Budget Amendment General Fund - 001 DEPARTMENT: CLERK OFFICE (2512) PERSONNEL COST: 1100 EXECUTIVE SALARIES 1200 REGULAR SALARIES 1300 OTHER SALARIES 1510 LONGEVITY/SERVICE INCENTIVE 2100 FICA 2200 RETIREMENT 2300 LIFE AND HEALTH INSURANCE 2400 WORKERS COMPENSATION TOTAL PERSONNEL COSTS: 2018/2019 2018/2019 AMENDED EOY $ 66,813 $ 66,813 $ 35,100 $ 35,100 $ 17,520 $ 12,000 $ 750 $ 750 $ 9,360 $ 8,600 $ 10,800 $ 10,600 $ 21,250 $ 21,400 $ 736 $ 650 $ 162,329 $ 155,913 Copy of 2018-2019 EOY PROPOSED Budget 8 of 25 `t,.OF•OI(pE.Cy City of Okeechobee 2018-2019 EOY Budget Amendment General Fund - 001 DEPARTMENT: CLERK OFFICE (2512) SUPPLIES & OTHER SERVICES 3103 MUNICIPAL CODE 3400 OTHER CONTRACTUAL SERVICES 4000 TRAVEL AND PER DIEM 4100 COMM. & FREIGHT 4500 INSURANCE 4609 R&M EQUIPMENT 4900 ADVERTISING/OTHER CHARGES 4901 EDUCATION 4909 MISCELLANEOUS/ELECTION 5100 OFFICE SUPPLIES 5400 BOOKS, PUBLICATIONS, ETC 6400 EQUIPMENT ($750 OR MORE) TOTAL SUPPLIES AND OTHER SERVICES GRAND TOTAL FOR DEPARTMENT 2018/2019 2018/2019 AMENDED EOY $ 4,500 $ 4,000 $ 18,800 $ 17,900 $ 4,550 $ 2,400 $ 2,160 $ 2,170 $ 5,640 $ 5,300 $ 10,225 $ 8,200 $ 18,000 $ 16,500 $ 2,100 $ 2,100 $ 5,200 $ 5,200 $ 3,480 $ 3,100 $ 2,400 $ 2,400 $ 77,055 $ 699270 $ 239,384 $ 225,183 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) SUPPLIES & OTHER SERVICES 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 GRAND TOTAL FOR DEPARTMENT $ 116,260 $ 79,370 Copy of 2018-2019 EOY PROPOSED Budget 10 of 25 °{•Of•OKPy City of Okeechobee O� m 2018-2019 EOY Budget Amendment General Fund - 001 DEPARTMENT: FINANCE DEPARTMENT (0� PERSONNEL COST: 1100 EXECUTIVE SALARIES 1200 REGULAR SALARIES 1201 OTHER SALARY 1510 LONGEVITY/SERVICE INCENTIVE 2100 FICA 2200 RETIREMENT 2300 LIFE AND HEALTH INSURANCE 2400 WORKERS COMPENSATION 2500 UNEMPLOYMENT TAXES TOTAL PERSONNEL COSTS: 2018/2019 2018/2019 AMENDED EOY $ 63,360 $ 63,360 $ 76,535 $ 76,535 $ 10,800 $ 9,800 $ 14,650 $ 14,650 $ 34,300 $ 34,100 $ 881 $ 800 $ 200,526 $ 199,245 Copy of 2018-2019 EOY PROPOSED Budget 11 of 25 .OF•OKEE�, City of Okeechobee y 2018-2019 EOY Budget Amendment General Fund - 001 DEPARTMENT: FINANCE DEPARTMENT (0513 TOTAL COST: $ 331,341 $ 289,395 Copy of 2018-2019 EOY PROPOSED Budget 12 of 25 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 TOTAL COST: $ 331,341 $ 289,395 Copy of 2018-2019 EOY PROPOSED Budget 12 of 25 City of Okeechobee . a 2018-2019 o EOY Budget Amendment General Fund - 001 DEPARTMENT: GENERAL SERVICES (0519) PERSONNEL COST: 1200 REGULAR SALARIES 1300 OTHER SALARY 1400 OVERTIME 1510 LONGEVITY/SERVICE INCENTIVE 2100 FICA 2200 RETIREMENT 2300 LIFE AND HEALTH INSURANCE 2400 WORKERS COMPENSATION TOTAL PERSONNEL COSTS: 2018/2019 2018/2019 AMENDED EOY $ 73,820 $ 73,820 $ 5,660 $ 5,700 $ 7,710 $ 7,760 $ 21,250 $ 21,250 $ 695 $ 580 $ 109,135 $ 109,110 Copy of 2018-2019 EOY PROPOSED Budget 13 of 25 0 `t,.OF•OHEF•�y City of Okeechobee m 2018-2019 9 • EOY Budget Amendment General Fund - 001 DEPARTMENT: GENERAL SERVICES (0519) SUPPLIES & OTHER SERVICES 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 GRAND TOTAL FOR DEPARTMENT $ 384,484 $ 383,170 Copy of 2018-2019 EOY PROPOSED Budget 14 of 25 ``LKOPO�(pFCY City of Okeechobee 2018-2019 a EOY Budget Amendment General Fund - 001 DEPARTMENT: POLICE DEPARTMENT (052 1) PERSONNEL COST: 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. TOTAL PERSONNEL COSTS: $ 2,161,429 $ 2,057,670 Copy of 2018-2019 EOY PROPOSED Budget 15 of 25 .OF•O/�Et,Cy City of Okeechobee �17 X 2018-2019 ' EOY Budget Amendment General Fund - 001 DEPARTMENT: POLICE DEPARTMENT SUPPLIES & OTHER SERVICES 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 GRAND TOTAL FOR DEPARTMENT $ 2,553,469 $ 2,374,070 Copy of 2018-2019 EOY PROPOSED Budget 16 of 25 1 OF•OXfp�y City of Okeechobee e't.� Omm 2018-2019 EOY Budget Amendment General Fund - 001 DEPARTMENT: FIRE DEPARTMENT (0522) PERSONNEL COST: 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 Copy of 2018-2019 EOY PROPOSED Budget 17 of 25 (.~yOF -OCity of Okeechobee r` mm 2018-2019 T EOY Budget Amendment General Fund - 001 DEPARTMENT: FIRE DEPARTMENT (0522) SUPPLIES & OTHER SERVICES 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 PREY. $ 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) $ - $ - TOTAL SUPPLIES AND OTHER SERVICES: $ 307,200 $ 246,020 GRAND TOTAL FOR DEPARTMENT $ 1,715,754 $ 1,577,970 Copy of 2018-2019 EOY PROPOSED Budget 18 of 25 City of Okeechobee S� Om 'a" m ,.. A 2018-2019 EOY Budget Amendment General Fund - 001 DEPARTMENT: PUBLIC WORKS (0541) PERSONNEL COST: 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 Copy of 2018-2019 EOY PROPOSED Budget 19 of 25 `�,.OF•OKff�y 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 4000 TRAVEL AND PER DIEM 4100 COMM. & FREIGHT 4300 UTILITIES 4400 RENTALS & LEASES 4500 INSURANCE 4600 R&M VEHICLES 4605 R&M PARKS 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 CONTROL 5400 BOOKS, PUBLICATIONS, ETC 6300 IMPROVEMENTS 6400 EQUIPMENT ($750 OR MORE) TOTAL SUPPLIES AND OTHER SERVICES: GRAND TOTAL FOR DEPARTMENT $ 376,900 $ 376,900 $ 3,500 $ 900 $ 7,500 $ 5,200 $ 18,500 $ 17,500 $ 2,250 $ 2,000 $ 34,830 $ 34,500 $ 8,500 $ 7,800 $ 7,500 $ 9,200 $ 31,750 $ 39,700 $ 5,000 $ 1,400 $ 500 $ 1,300 $ 1,000 $ 1,300 $ 8,000 $ 9,300 $ 32,500 $ 24,400 $ 3,500 $ 4,000 $ 6,750 $ 6,200 $ 750 $ - $ 6,000 $ 2,900 $ 200 $ - $ 560,430 $ 544,800 $ 1,302,570 $ 1,150,350 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) F/Y BEGINNING FUND BALANCE 2018/2019 2018/2019 AMENDED EOY $ 535,905 $ 950,300 Copy of 2018-2019 EOY PROPOSED Budget 21 of 25 REVENUES 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 TOTAL REVENUES 904,782 741,700 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 $ 21,300 301-549-4909 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 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 SV,pF•O/(E�,, yp 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 $ - 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 REVENUES AND TRANSFER IN Other Grants - Transfer In $ 171,120 $ 171,120 TOTAL TRANSFER INS $ 171,120 $ 1719120 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 oF•OKEE�y City of Okeechobee 2018-2019 EOY Budget Amendment Other Grants RECAPITULATION - REVENUE & EXPENSES 2018/2019 2018/2019 AMENDED EOY FN 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 302-200014909 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 $ F/Y ENDING FUND BALANCE Return General Fund Loan $ 171,120 $ 171,120 $ - $ 87,610 Copy of 2018-2019 EOY PROPOSED Budget 23 of 25 .OF•OKff�y City of Okeechobee 2018-2019 9, • EOY Budget Amendment Appropriations Grant RECAPITULATION - REVENUE & EXPENSES 2018/2019 2018/2019 AMENDED EOY FN 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 $ $ Copy of 2018-2019 EOY PROPOSED Budget 24 of 25 • 1 .0F•0KpFCY o� City of Okeechobee m 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 REVENUES 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 EXPENDITURES 601-529.4909 LAW ENF. SPECIAL MISC. $ 1,000 $ 800 601-529.5200 LAW ENF. SPECIAL EDUCATI( $ 500 $ - 601-549.6300 LAW ENF. SPECIAL IMPROVEMENT 601-549.6400 LAW ENF. SPECIAL MACH & I $ 2,000 $ - TOTAL EXPENDITURES 3,500 800 F/Y ENDING BALANCES Copy of 2018-2019 EOY PROPOSED Budget $ 220 $ 4,100 25 of 25