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07 08-09FY Mid-Year Amendments
To: From: MEMORANDUM Mayor and Council Members Brian Whitehall, City Administrator India Riedel, Finance Dept. RE: Mid year Review Date: April 21St 2009 Revenues Amendment 1 was a major catalyst in the budgeted decrease in Ad Valorem taxes this year ($160,002). Actual collected dollars in Ad Valorem Revenue, through March 31st, $35,833 (2 %) down from last year. DOR and LCIR issued revised estimates amending their original (June) in August, November and March. A 9% decrease for this Fiscal year alone. The City's Budget is within 1.1% of the latest estimate ($5,781) due to our continued conservative approach. General Fund Revenues collectively are down 4.76% or $147,427 through March 31St Expenditures Budgeted General Fund Expenditures reduced $173,087 from 2008 to current 2009 Budget Year. Expenses paid out are 2% less than this time last year, ($38,869). The state of present Budget Implementation and execution of the Budget/Cost Reduction Plan has resulted in Cost Savings of over $296,380. Accomplished by reductions in fuel consumption (1500 gallons, Police Department), utility usage, insurance premiums, etc. Reductions in expenditures....Are the key factors to offsetting the decrease we are realizing in revenues. To: From: MEMORANDUM Eu--04)6" Dq FY Mayor and Council Members Brian Whitehall, City Administrator India Riedel, Finance Dept. RE: Fiscal Year 2009 Budget Amendments Date: April 17th 2009 Based on revenue estimates and actual receipted revenues through March 30, 2009, amendment of the Fiscal Year 2009 Budget will.be presented for review and approval. Summarization of the changes: Revenues: Ad Valorem Revenue reduction of 2% March LCIR Estimates less 2% on the below revenues: Half Cent Sales Tax State Shared Municipal Revenue One Cent Discretionary Sales Tax Other General Fund Revenues adjusted based on increases /decreases of receipted dollars through March 30 Expenditures: Decrease each department's budgeted cost for Workers Compensation and Property & Casualty Insurance. Decrease various department's budgeted cost based on Fuel Cost and consumption decrease. Economic Development Grant cost included Health Insurance amended based on decrease cost of council member. Professional Services within the General Services Dept. Includes partial EAR Contract Public Works road materials /supplies for minor road maintenance. Capital Equipment within the Police Dept. based on anticipated grants. Adjusted Capital Projects: Brush Truck based on awarded bid and Vehicle revenues /expenditures. Page 1 GENERAL FUND - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES 4/16/2009 2008/2009 2008 -2009 BUDGET Budget Revised TO BUDGET FN Beginning Fund Balance $ 9,142,016 $ 9,142,016 REVENUES 97% AD VALOREM 6.7432 $ 2,202,784 $ 2,161,691 $ (41,093) OTHER FEES $ 1,364,125 $ 1,407,202 $ 43,077 INTERGOVERNMENTAL $ 1,130,102 $ 1,094,824 $ (35,278) CHARGES FOR SERVICES $ 429,619 $ 475,364 $ 45,745 FINES, FORFEITURES & PENALTIES $ 25,600 $ 30,280 $ 4,680 USES OF MONEY & PROPERTY $ 121,009 $ 71,500 $ (49,509) $ 21,982 OTHER REVENUES $ 174,738 $ 196,720 TOTAL REVENUES $ 5,447,977 $ 5,437,581 $ (10,396) EXPENDITURES LEGISLATIVE $ 138,938 $ 150,239 $ 11,301 EXECUTIVE $ 167,320 $ 166,346 $ (974) CITY CLERK $ 188,011 $ 186,953 $ (1,058) FINANCIAL SERVICES $ 208,191 $ 204,339 $ (3,852) LEGAL COUNCIL $ 125,732 $ 125,432 $ (300) GENERAL SERVICES $ 458,898 $ 487,075 $ 28,177 LAW ENFORCEMENT $ 1,824,008 $ 1,814,846 $ (9,162) FIRE PROTECTION $ 1,251,345 $ 1,232,163 $ (19,182) ROAD & STREET FACILITIES $ 1,085,502 $ 1,070,188 $ (15,314) VEHICLE - CAP PROJECTS FUND TRANSFER TOTAL EXPENDITURES $ 5,447,945 $ 5,437,581 $ (10,364) TRANSFERS - IN CDBG Fund (Transfer -In) $ - Capital Project Improvements (Transfer -In) $ 1,725 $ 1,725 Public Facilities Improvement (Transfer -In) $ 337,929 $ 337,929 TOTAL $ 339,654 $ 339,654 TRANSFERS - OUT CDGB - Indust Pk Capital Project Building & Improvements $ 6,934,489 $ 6,934,489 Capital Project Vehicle $ 104,925 $ 118,452 TOTAL $ 7,039,414 $ 7,052,941 FISCAL YEAR ENDING FUND BALANCE $ 2,442,256 $ 2,428,729 Page 1 Page 2 Page 2 GENERAL FUND - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES 2008/2009 2008/2009 BUDGET Budget Revised TO BUDGET F/Y BEGINNING FUND BALANCE $ 9,142,016 $ 9,142,016 REVENUES TAXES: 311 -1000 97% AD VALOREM X6.7432 $ 2,202,784 $ 2,161 ,691 $ (41 TOTAL $ 2,202,784 $ 2,161,691 ,093) $ (41,093) OTHER FEES: 312 -5100 Fire Insurance Premium $ 49,600 $ 59,520 $ 9,920 312 -5200 Casualty Insurance Prem Tax (Police) $ 101,100 $ 121,320 $ 20,220 313 -1000 Franchise- Electric $ 395,050 $ 402,951 $ 7,901 313 -7000 Franchise -Solid Waste $ 67,009 $ 67,009 $ - 314 -1000 Utility Tax - Electric $ 360,700 $ 360,700 $ - 314 -2000 Utility Tax/Franchise Telecommunications $ 312,967 $ 312,967 $ - 314-8000 Utility Tax/Propane $ 31,549 $ 27,729 $ (3,820) $ - 319 -0000 Public Service Fee $ 13,500 $ 13,500 320-000 Taxi Cab $ - 321 -0000 Prof & Occupational License $ 32,500 $ 41,356 $ 8,856 321 -1000 Bus. Prof., Occu. Reg Fees $ 150 $ 150 $ - TOTAL $ 1,364,125 $ 1,407,202 $ 43,077 INTERGOVERNMENTAL REVENUES: 335 -1210 SRS Cigarette Tax $ 184,813 $ 184,916 $ 103 335 -1400 Mobile Horne Licenses $ 30,580 $ 28,637 $ (1,943) $ - 335 -1500 Alcoholic Beverage Licenses $ 4,850 $ 4,850 335 -1800 1/2 Cent Sales Tax $ 317,861 $ 302,380 $ (15,481) $ (17,957) $ - 312 -6000 1 Cent Sales Surtax $ 587,398 $ 569,441 335 -2300 Firefighters Supplement $ 600 $ 600 338- 2000 County Business Licenses $ 4,000 $ 4,000 $ - TOTAL $ 1,130,102 $ 1,094,824 $ (35,278) CHARGES FOR CURRENT SERVICES 322 -0000 Building & Inspections Fees $ 55,504 $ 89,411 $ 33,907 329-0000 Plan Review Fees $ 11,898 $ 20,253 $ 8,355 322 -1000 Exception & Zoning Fees $ 15,500 $ 15,500 $ - 341 -2000 Ailey/Street Closing Fees $ 500 $ 500 $ - 341 -3000 Map Sales $ 100 $ 100 $ - 341 -4000 Photocopies $ 50 $ 50 $ - 343 -4010 Solid Waste Collection Fees -Resd. $ 346,067 $ 349,550 $ 3,483 TOTAL $ 429,619 $ 475,364 $ 45,745 Page 2 Page 3 Page 3 GENERAL FUND - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES 2008/2009 2008/2009 BUDGET Revised Revised TO BUDGET FINES, FORFEITURES & PENALTIES: 351 -1000 Court Fines $ 18,000 $ 22,680 $ 4,680 351 -2000 Radio Comm. Fee $ 5,000 $ 5,000 $ - 351- 3000 Law Enforcement Education $ 1,500 $ 1,500 $ - 351 -4000 Investigation Cost Reimbursement $ 1,000 $ 1,000 $ - 351 -5000 Unclaimed Evidence $ - $ - $ - 354-1000 Ordinance Violation Fines $ 100 $ 100 $ - TOTAL $ 26,600 $ 30,280 $ 4,680 USES OF MONEY & PROPERTY: 361 -1000 Interest Earnings $ 121,009 $ 71,500 $ (49,509) $ - 361.3 Investment Earnings 364 -1000 Surplus City Property $ - TOTAL $ 121,009 $ 71,500 $ (49,509) OTHER REVENUES: 334-2000 Public Safety Grant $ - $ 21,057 $ 21,057 334 -3000 Special Purpose Grant $ 49,214 $ 49,214 $ - 343 -9000 DOT Hwy Maint.Landscape /Mowing $ 21,003 $ 21,003 $ - 343 -9100 DOT Master Traffic Signals Maint. $ 6,990 $ 6,990 $ - 343 -9200 DOT Maint. Lights & Lights Contract $ 16,817 $ 16,817 $ - 344 -9000 CSX Railroad Maint. Contract 369 -1000 Miscellaneous $ 79,714 $ 79,714 $ - 369- 3000 Code Enforcement Fine $ 500 $ 1,425 $ 925 369 -3000 Police Accident Reports $ 500 $ 500 $ - TOTAL $ 174,738 $ 196,720 $ 21,982 OPERATING TRANSFER -IN: Capital Project Improvements (Transfer -In) $ 1,725 $ 1,725 CDBG Fund (Transfer -In) $ - $ - $ - 381 -1000 Public Facilities Improvement (Transfer -In) $ 337,929 $ 337,929 $ - TOTAL $ 339,654 $ 339,654 $ - OPERATING TRANSFERS - OUT CDGB - Indust Pk Capital Project Building & Improvements $ 6,934,489 $ 6,934,489 Capital Project Vehicles $ 104,925 $ 118,452 TRANSFERS OUT $ 7,039,414 $ 7,052,941 TOTAL REVENUE & OTHER FUNDING SOURCES $ (1,251,783) $ (1,275,706) TOTAL PROPOSED REVENUES AND BALANCES Information on changes/decreases/increases Page 3 Page 4 Worksheet it 1 Edted Date: 4/10/2009 Edited = . kids Riedel crr P4 Pita PP• 1 r' PERSONNEL COST: 1100 EXECUTIVE SALARIES 460,082 460,082 0 1200 REGULAR SALARIES 1,865,169 1,865,169 0 1201 HOLIDAY PAY 21,591 21,591 0 1202 OFF HOLIDAY PAY 25,068 25,068 0 1300 OTHER SALARY 78,453 78,453 0 1400 OVERTIME 36,192 36,192 0 1401 OVERTIME PAY /ANNUAL & SICK 44,824 44,824 0 1402 DISPATCHER OVERTIME 9,902 9,902 0 1403 OFFICERS OVERTIME PAY 64,000 64,000 0 1501 AUXILIARY & VOLUNTEER PAY 12,420 12,420 0 1510 LONGEVITY/SERVICE INCENTIVE 1,250 1,500 250 1520 OFFICERS LONGEVITY/SERVICE 250 250 0 1540 CAREER EDUCATION 12,600 12,600 0 2100 FICA 200,586 200,586 0 2200 RETIREMENT 361,323 361,323 0 2300 LIFE AND HEALTH INSURANCE 333,128 329,945 -3,183 2400 WORKERS COMPENSATION 104,492 81,454 - 23,038 0 2500 UNEMPLOYMENT TAXES 0 0 0 TOTAL PERSONNEL COSTS: 3,631,330 3,605,359 - 25,971 U SUPPLIES AND OTHER SERVICES: 0 0 3100 PROFESSIONAL SERVICES 263,158 295,158 32,000 3102 PROF SERVICES (PHYS FOR SCEA) 4,000 4,000 0 3103 MUNICIPAL CODE & WELLNESS PR 7,600 7,600 0 3200 ACCOUNTING & AUDIT 33,600 31,100 -2,500 3300 LEGAL COST 75,000 75,000 0 3400 OTHER CONTRACT SERVICES 159,022 159,022 0 3401 GARBAGE COLLECTION FEE 342 ,664 342,664 0 4000 TRAVEL AND PER DIEM 31,050 31,050 0 4100 COMM. & FREIGHT 52,206 51,906 -300 4300 UTILITIES 65,231 65,231 0 4400 RENTALS AND LEASES 16,715 16,715 0 4500 INSURANCE 146,224 130,756 - 15,468 4600 R&M VEHICLES 30,010 30,010 0 4609 R&M EQUIPMENT 101,140 101,140 0 4700 PRINTING 2,500 2,500 0 4900 ADVERTISING/OTHER CHARGES 20,000 20,000 0 4901 EDUCATION - RESTRICTED 27,966 27,966 0 4902 EDUCATION - NON - RESTRICTED 7,500 7,500 0 4905 TRAINING & MATERIALS 3,000 3,000 0 4903 CODE ENFORCEMENT 14,000 14,000 0 4909 MISCELLANEOUS 11,775 11,775 0 5100 OFFICE SUPPLIES 14,716 14,716 0 5101 DETECTIVE SUPPLIES 3,500 3,500 0 5102 INVESTIGATION FEES 2,000 2,000 0 5200 OPERATING SUPPLY 37,150 37,150 0 5201 FUEL. AND OIL 120,693 80,590 - 40,103 5202 OPERATING SUPPLIES (TIRES) 11,000 11,000 0 5203 UNIFORMS/PATCHES 23,275 23,275 0 5204 POSTAGE & SUPPLIES 7,000 7,000 0 5204 DUMPING FEES 1,000 1,000 0 5205 MOSQUITO CONTROL 0 0 0 5300 ROAD MATERIALS/SUPPIIES 4,500 10,400 5,900 5400 BOOKS, PUBLICATIONS, ETC 11,800 11,800 0 6300 IMPROVEMENTS 49,124 49,124 0 6400 EQUIPMENT (8750 OR MORE) 35,022 56,100 21,078 6401 MICRO FILM EQUIPMENT 0 0 0 7000 PRINCIPAL-CAD SYSTEM 35,312 35,312 0 7100 INTEREST -CAD SYSTEM 9,074 9,074 0 8100 SHARED SERVICES 8,000 8,000 0 8200 AID TO PRIVATE ORGANIZATIONS 20,000 20,000 0 8201 INTERLOCAL PART. w/IRCC 9,088 9,088 0 8202 ECONOMIC DEV GRANT 0 15,000 15,000 0 TOTAL SUPPLIES AND OTHER SERVICES 1,816,615 1,832,222 15,607 5,447,945 5,437,581 - 10,364 TOTAL COST: Page 5 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet #: 1 Edited Date: 4/16/2009 Edited B : India Riedel 2008/2009 2008/2009 BUDGET Budget Revised TO BUDGET PERSONNEL COST: 1100 EXECUTIVE SALARIES 36100 36100 0 1510 LONGEVITY /SERVICE INCENTIVE 500 750 250 2100 FICA 2762 2762 0 2200 RETIREMENT 3452 3452 0 2300 LIFE AND HEALTH INSURANCE 20128 16945 -3,183 2400 WORKERS COMPENSATION 207 207 0 TOTAL PERSONNEL COSTS: 63149 60216 -2,933 1 SUPPLIES AND OTHER SERVICES: 3400 OTHER CONTRACT SERVICES 30,000 30,000 0 4000 TRAVEL AND PER DIEM 2400 2400 0 4100 COMM. & FREIGHT 250 250 0 4500 INSURANCE 3351 2585 -766 4901 EDUCATION 500 500 0 4909 MISCELLANEOUS 1000 1000 0 5400 BOOKS, PUBLICATIONS, ETC 1200 1200 0 8100 SHARED SERVICES 8000 8000 0 8200 AID TO PRIVATE ORGANIZATIONS 20000 20000 0 8201 INTTERLOCAL PART. w/IRCC 9088 9088 0 8202 ECONOMIC DEV. GRANT 0 15000 15,000 TOTAL SUPPLIES AND OTHER SERVICES 75,789 90,023 14,234 TOTAL COST 138,938 150,239 11,301 Page 5 Page 6 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet #: 1 Edited Date: 4/16/2009 Edited B : India Riedel ' • a, bei Y"S,L w�- L9^v..FV u' �22'+a .. 2008/2009 2008/2009 BUDGET Budget Revised TO BUDGET PERSONNEL COST: 1100 EXECUTIVE SALARIES 79,462 79,462 0 1200 REGULAR SALARIES 33,423 33,423 0 1510 LONGEVITY /SERVICE INCENTIVE 0 0 0 2100 FICA 8,674 8,674 0 2200 RETIREMENT 12,649 12,649 0 2300 LIFE AND HEALTH INSURANCE 10,500 10,500 0 2400 WORKERS COMPENSATION 724 557 -167 TOTAL PERSONNEL COSTS: 145,432 145,265 -167 SUPPLIES AND OTHER SERVICES: 4000 TRAVEL AND PER DIEM 2,500 2,500 0 4100 COMM. & FREIGHT 4,580 4,580 0 4500 INSURANCE 4,092 3,285 -807 4600 R&M VEHICLES 400 400 0 4609 R&M EQUIPMENT 1,700 1,700 0 4901 EDUCATION 1,500 1,500 0 4909 MISCELLANEOUS 500 500 0 5100 OFFICE SUPPLIES 1,116 1,116 0 5200 OPERATING SUPPLY 1,500 1,500 0 5201 FUEL AND OIL 1,500 1,500 0 5400 BOOKS, PUBLICATIONS, ETC 1,500 1,500 0 6400 EQUIPMENT ($750 OR MORE) 1,000 1,000 0 TOTAL SUPPLIES AND OTHER SERVICES 21,888 21,081 -807 TOTAL COST: 167,320 166,346 -974 Page 6 Page 7 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet #: 1 Edited Date: 4/16/2009 Edited B . India Riedel s& P 2008/2009 2008/2009 BUDGET Bud¢et Revised TO BUDGET PERSONNEL COST: 1100 EXECUTIVE SALARIES 52,305 52,305 0 1200 REGULAR SALARIES 32,440 32,440 0 1300 OTHER SALARIES 13,695 13,695 0 1510 LONGEVITY /SERVICE INCENTIVE 250 250 0 2100 FICA 7,536 7,536 0 2200 RETIREMENT 9,509 9,509 0 2300 LIFE AND HEALTH INSURANCE 11,200 11,200 0 2400 WORKERS COMPENSATION 541 398 -143 0 TOTAL PERSONNEL COSTS: 127,476 127,333 -143 SUPPLIES AND OTHER SERVICES: 3103 MUNICIPAL CODE 3,500 3,500 0 3400 OTHER CONTRACTUAL SERVICES 9,000 9,000 0 4000 TRAVEL AND PER DIEM 4,000 4,000 0 4100 COMM. & FREIGHT 2,850 2,850 0 4500 INSURANCE 4,840 3,925 -915 4609 R&M EQUIPMENT 3,570 3,570 0 4900 ADVERTISING /OTHER CHARGES 20,000 20,000 0 4901 EDUCATION 1,500 1,500 0 4909 MISCELLANEOUS/ELECTION 5,775 5,775 0 5100 OFFICE SUPPLIES 1,500 1,500 0 5400 BOOKS, PUBLICATIONS, ETC 2,000 2,000 0 6400 EQUIPMENT ($750 OR MORE) 2,000 2,000 0 6401 MICRO FILM EQUIPMENT 0 0 0 0 TOTAL SUPPLIES AND OTHER SERVICES 60,535 59,620 -915 TOTAL COST: 188,011 , 186,953 -1,058 Page 7 Page 8 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet #: 1 Edited Date: 4/16/2009 Edited B . India Riedel 2008/2009 2008/2009 BUDGET Budget Revised TO BUDGET PERSONNEL COST: 1100 EXECUTIVE SALARIES 37,729 37,729 0 1200 REGULAR SALARIES 64,067 64,067 0 1510 LONGEVITY /SERVICE INCENTIVE 0 0 0 2100 FICA 7,841 7,841 0 2200 RETIREMENT 11,345 11,345 0 2300 LIFE AND HEALTH INSURANCE 16,300 16,300 0 2400 WORKERS COMPENSATION 654 587 -67 2500 UNEMPLOYMENT TAXES 0 TOTAL PERSONNEL COSTS: 137,936 137,869 -67 SUPPLIES AND OTHER SERVICES: 3200 ACCOUNTING & AUDIT 33,600 31,100 -2,500 3400 OTHER CONTRACTUAL SERVICES 250 250 0 4000 TRAVEL AND PER DIEM 1,750 1,750 0 4100 COMM. & FREIGHT 3,180 3,180 0 4500 INSURANCE 6,475 5,190 -1,285 4609 R&M EQUIPMENT 9,950 9,950 0 4901 EDUCATION 1,400 1,400 0 4909 MISCELLANEOUS 250 250 0 5100 OFFICE SUPPLIES 2,400 2,400 0 5200 OPERATING SUPPLY 9,300 9,300 0 5400 BOOKS, PUBLICATIONS, ETC 700 700 0 6400 EQUIPMENT ($750 OR MORE) 1,000 1,000 0 TOTAL SUPPLIES AND OTHER SERVICES 70,255 66,470 -3,785 TOTAL COST: 208,191 204,339 -3,852 Cost changes included in above cost Page 8 Page 9 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet #: 1 Edited Date: 4/16/2009 Edited B . India Riedel 2008/2009 2008/2009 BUDGET Bud¢et Revised TO BUDGET PERSONNEL COST: ALL SERVICES & SUPPLIES: 2300 HEALTH INSURANCE 4,900 4,900 0 3100 PROFESSIONAL SERVICES 41,412 41,412 0 3300 LEGAL COST 75,000 75,000 0 4000 TRAVEL AND PER DIEM 700 700 0 4100 COMM. AND FREIGHT SERVICES 1,800 1,500 -300 4609 R&M EQUIPMENT 270 270 0 4901 EDUCATION 750 400 750 400 0 5100 OFFICE SUPPLIES 0 5400 MEMBERSHIP & SUBSCRIPTIONS 500 500 0 0 TOTAL SUPPLIES AND OTHER SERVICES 125,732 125,432 -300 TOTAL COST: 125,732 125,432 -300 Page 9 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT worksheet #: 1 Edited Date: 4/1612009 Edited B . India Riedel 2008/2009 2008/2009 BUDGET Basket Revised TO BUDGET PERSONNEL COST: 1200 REGULAR SALARIES 33,846 33,846 0 1300 OTHER SALARY 15,758 15,758 0 1400 OVERTIME 0 0 0 1510 LONGEVITY /SERVICE INCENTIVE 0 0 0 2100 FICA 3,775 3,775 0 2200 RETIREMENT 3,795 3,795 0 2300 LIFE AND HEALTH INSURANCE 5,100 5,100 0 2400 WORKERS COMPENSATION 413 325 -88 TOTAL PERSONNEL COSTS: 62,687 62,599 -88 SUPPLIES AND OTHER SERVICES: 3100 PROFESSIONAL SERVICES 176,125 208,125 32,000 0 3400 OTHER CONTRACTUAL SERVICES 111,772 111,772 4000 TRAVEL AND PER DIEM 5,000 5,000 0 4100 COMM. & FREIGHT 3,380 3,380 0 4300 UTILITIES 12,300 12,300 0 4400 RENTALS AND LEASES 4,764 4,764 0 4500 INSURANCE 19,015 15,280 -3,735 4600 R&M VEHICLES 500 500 0 4609 R&M EQUIPMENT 50,000 50,000 0 4901 EDUCATION 500 500 0 4909 MISCELLANEOUS 500 500 0 5100 OFFICE SUPPLIES 2,300 2,300 0 5200 OPERATING SUPPLY 1,000 1,000 0 5201 FUEL AND OIL 655 655 0 5204 POSTAGE & SUPPLIES 7,000 7,000 0 5400 BOOKS, PUBLICATIONS, ETC 400 400 0 6400 EQUIPMENT (8750 OR MORE) 1,000 1,000 0 TOTAL SUPPLIES AND OTHER SERVICES 396,211 424,476 28,265 TOTAL COST: 458,898 487,075 28,177 Page 10 GENERAL FUND EXPENSE UNE ITEM DETAIL BY DEPARTMENT Worksheet*: 1 Edited Date: 4/18/2009 Edited kids Riedel 2008/2009 2008/2009 BUDGET t Brdisti TO BUDGET PERSONNEL COST: 1100 EXECUTIVE SALARIES 63,836 63,836 0 1200 REGULAR SALARIES 851,235 851,235 0 1201 HOLIDAY PAY 0 0 0 1202 OFFICERS HOLIDAY PAY 25,068 25,068 0 1300 OTHER SALARY 24,000 24,000 0 1400 OVERTIME 9,300 9,300 0 1403 OFFICERS OVERTIME PAY 64,000 64,000 0 1501 AUXILIARY PAY 1,200 1,200 0 1510 LONGEVITY/SERVICE INCENTIVE 0 0 0 1520 OFFICERS LONGEVITY/SERVICE 250 250 0 1530 INCENTIVE 0 0 0 1540 CAREER EDUCATION 12,000 12,000 0 2100 FICA 80,994 80,994 0 2200 RETIREMENT 203,542 203,542 0 2300 LIFE AND HEALTH INSURANCE 143,300 143,300 0 2400 WORKERS COMPENSATION 33,809 28,900 -4,909 TOTAL PERSONNEL COSTS:. 1,512,534 1,507,625 -4,909 SUPPLIES AND OTHER SERVICES: 3100 PROFESSIONAL SERVICES 21,421 21,421 0 4000 TRAVEL AND PER DIEM 7,200 7,200 0 4100 COMM. & FREIGHT 20,266 20,266 0 4300 UTILITIES 16,726 16,726 0 4400 RENTALS AND LEASES 6,951 6,951 0 4500 INSURANCE 37,751 37,207 -544 4600 R&M VEIHCLES 8,110 8,110 0 4609 R&M EQUIPMENT 8,000 8,000 0 4700 PRINTING 2,000 2,000 0 4901 EDUCATION - RESTRICTED 5,816 5,816 0 4902 EDUCATION - NON- RESTRICTED 6,000 6,000 0 4909 MISCELLANEOUS 1,500 1,500 0 5100 OFFICE SUPPLIES 5,000 5,000 0 5101 DETECTIVE SUPPLIES 3,500 3,500 0 5102 INVESTIGATION FEES 2,000 2,000 0 5200 OPERATING SUPPLY 13,850 13,850 0 5201 FUEL AND OIL 74,300 49,513 - 24,787 5202 OPERATING SUPPLIES (TIRES) 5,000 5,000 0 5203 UNIFORMS/PATCHES 10,275 10,275 0 5400 BOOK$ PUBLICATIONS, ETC 1,500 1,500 0 6400 EQUIPMENT (8750 OR MORE) 9,922 31,000 21,078 8300 PUBLIC SERVICE GRANT 0 7000 P System 35,312 35,312 0 7100 Interest -CAD System 9,074 9,074 0 0 TOTAL SUPPLIES AND OTHER SERVICES 311,474 307,221 -4,253 TOTAL COST: 1,824,008 1,814,846 -9,162 Page 11 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Worksheet O: 1 Edited Date: 4/18/2009 Edited 8 . India Riedel 2008/2009 2008/2009 BUDGET Bodeen Rai TO BUDGET PERSONNEL COST: 1100 EXECUTIVE SALARIES 60,760 60,760 0 1200 REGULAR SALARIES 595,901 595,901 0 1201 HOLIDAY PAY 21,591 21,591 0 1300 OTHER SALARY 25,000 25,000 0 1400 OVERTIME 21,892 21,892 0 1401 OVERTIME PAY /ANNUAL & SICK 44,824 44,824 0 1402 DISPATCHER OVERTIME 9,902 9,902 0 1501 VOLUNTEER PAY 11,220 11,220 0 1510 LONGEVITY/SERVICE INCENTIVE 500 500 0 1540 CAREER EDUCATION 600 600 0 2100 FICA 59,015 59,015 0 2200 RETIREMENT 72,794 72,794 0 2300 LIFE AND HEALTH INSURANCE 71,100 71,100 0 2400 WORKERS COMPENSATION 43,291 31,550 - 11,741 TOTAL PERSONNEL COSTS: 1,038,390 1,026,649 - 11,741 SUPPLIES AND OTHER SERVICES: 3100 PROFESSIONAL SERVICES 9,200 9,200 0 3102 PROF SERV (PHYS FOR SCBA) 4,000 4,000 0 3103 WELLNESS PROGRAM 4,100 4,100 0 4000 TRAVEL AND PER DIEM 6,000 6,000 0 4100 COMM. & FREIGHT 9,700 9,700 0 4300 UTILITIES 14,680 14,680 0 4400 RENTALS AND LEASES 5,000 5,000 0 4500 INSURANCE 34,525 31,184 -3,341 4600 R&M VEHICLES 17,000 17,000 0 4609 R&M EQUIPMENT 16,100 16,100 0 4700 PRINTING 500 500 0 4901 EDUCATION 15,000 15,000 0 4902 PUBLIC EDUCATION & FIRE PREV. 1,500 1,500 0 4903 CODE ENFORCEMENT 14,000 14,000 0 4905 TRAINING & MATERIALS 3,000 3,000 0 4909 MISCELLANEOUS 750 750 0 5100 OFFICE SUPPLIES 1,500 1,500 0 5200 OPERATING SUPPLY 9,500 9,500 0 5201 FUEL AND OIL 14,000 9,900 -4,100 5202 OPERATING SUPPLIES (TIRES) 3,000 3,000 0 5203 UNIFORMS/PATCHES 7,500 7,500 0 5400 BOOKS, PUBLICATIONS, ETC 3,500 3,500 0 6400 EQUIPMENT (S750 OR MORE) 18,900 18,900 0 0 0 TOTAL SUPT Health Insurance Increase by 15% 212,955 205,514 -7,441 TOTAL COST: 1,251,345 1,232,163 - 19,182 Page 12 Page 13 GENERAL FUND EXPENSE LINE ITEM DETAIL BY DEPARTMENT Wodiaheet t 1 Edited Date: 4/18/2009 Edged = India Riedel 2008/2009 2008/2009 BUDGET Btid¢et Revised TO BUDGET PERSONNEL COST: 1100 EXECUTIVE SALARIES 129,890 129,890 0 1200 REGULAR SALARIES 254,257 254,257 0 1400 OVERTIME 5,000 5,000 0 1510 LONGEVITY/SERVICE INCENTIVE 0 0 0 2100 FICA 29,989 29,989 0 2200 RETIREMENT 44,237 44,237 0 2300 LIFE AND HEALTH INSURANCE 50,600 50,600 0 2400 WORKERS COMPENSATION 24,853 18,930 -5,923 TOTAL PERSONNEL COSTS: 538,826 532,903 -5,923 SUPPLIES AND OTHER SERVICES: 3100 PROFESSIONAL SERVICES 15,000 15,000 0 3400 OTHER CONTRACTUAL SERVICES 8,000 8,000 0 3401 GARBAGE COLLECTION FEE 342 ,664 342,664 0 4000 TRAVEL AND PER DIEM 1,500 1,500 0 4100 COMM. & FREIGHT 6,200 6,200 0 4300 UTIIITIES 21,525 21,525 0 4400 RENTALS AND LEASES 0 0 0 4500 INSURANCE 36,175 32,100 -4,075 4600 R&M VEHICLES 4,000 4,000 0 4609 R&M BUILDING & EQUIPMENT 11,550 11,550 0 4901 EDUCATION 1,000 1,000 0 4909 MISCELLANEOUS 1,500 1,500 0 5100 OFFICE SUPPLIES 500 500 0 5200 OPERATING SUPPLY 2,000 2,000 0 5201 FUEL AND OIL 30,238 19,022 - 11,216 0 5202 OPERATING SUPPLIES (TIRES) 3,000 3,000 5203 UNIFORMS 5,500 5,500 0 5204 DUMPING FEES 1,000 1,000 0 5205 MOSQUITO SPRAYING 0 0 0 5300 ROAD MATERIALS/SUPPLIES 4,500 10,400 5,900 5400 BOOKS, PUBLICATIONS, ETC 500 500 0 6300 IMPROVEMENTS 49,124 49,124 0 6400 EQUIPMENT ($750 OR MORE) 1,200 1,200 0 0 TOTAL SUPPLIES AND OTHER SERVICES: 546,676 537,285 -9,391 TOTAL COST: 1,085,502 1,070,188 - 15,314 Page 13 Page 14 Page 14 PUBLIC FACILITIES FUND RECAPITULATION - REVENUE AND EXPENSES 2008/2009 2008/2009 BUDGET REVISED F/Y BEGINNING FUND BALANCE $ 782,413 $ 782,413 REVENUES 301- 313.4100 LOCAL OPTION GAS TAX $ 349,478 $ 349,478 301 - 313.4200 LOCAL ALTER, FUEL USER FEE $ 131,151 $ 131,151 301 - 335.1220 SRS EIGHT CENT MOTOR FUEL $ 62,335 $ 62,335 301 - 312.3000 NINETH CENT FUEL TAX $ 56,802 $ 56,802 301 - 335.4100 MOTOR FUEL TAX REBATE $ 1,650 $ 1,650 301 - 361.1000 INTEREST EARNINGS $ 19,500 $ 19,500 301 - 369.1000 MISCELLANEOUS TOTAL REVENUE $ 620,916 $ 620,916 EXPENDITURES 301 - 549.3100 PUBLIC FAC.- PROFESSIONAL SER. $ 2,500 $ 2,500 301 -549 -3400 PUBLIC FAC. CONTRACTUAL SERVICES $ 69,630 $ 69,630 301 -549 -4300 PUBLIC FAC. UTILITIES $ 92,742 $ 92,742 301 -549 -5300 PUBLIC FAC. ROAD & MATERIALS $ 26,096 $ 26,096 301 -549 -6300 PUBLIC FAC. IMPROVEMENTS $ 333,955 $ 333,955 301 - 549.6302 PUBLIC FAC. BEAUTIFICATION $ 10,000 $ 10,000 301 - 549.6400 PUBLIC FAC. MACHINERY & EQUIP $ 200,000 $ 200,000 TOTAL EXPENDITURES $ 734,923 $ 734,923 REVENUES LESS EXPENSES $ (114,007) $ (114,007) 301 - 549.9100 TRANSFER OUT TO GENERAL FUND $ 337,929 $ 337,929 F/Y ENDING FUND BALANCE $ 330,477 $ 330,477 Cost changes and Proposed Projects included in above cost Page 14 Page 15 °�� m CDBG FUND - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES 2008/2009 2008/2009 BUDGET REVISED F/Y BEGINNING FUND BALANCE $ 6,574 $ 6,574 REVENUES 302 - 331.3200 CDBG GRANT (STATE) $ - $ - 302 - 331.3900 CDBG GRANT E-10 302 - 361.1000 Interest Earnings 302 - 381.0000 TRANSFER IN - GENERAL FUND RESERVES TOTAL REVENUES $ - $ - EXPENDITURES 302 - 2552.3100 PROFESSIONAL SERVICES $ - $ - 302 - 2552.4609 COMMERCIAL BUILDING REHAB $ - $ - 302 - 2552.4909 MISCELLANEOUS $ - $ - 302- 2552.6300 SIDEWALKS & PEDESTRIAN MALLS $ - $ - 302 - 2652 -3100 PROFESSIONAL SERVICES E -10 302 - 2652.3400 ENGINEERING SERVICES E-10 302 - 2652.6302 SEWER LINES CDBG E-10 302 - 2652.6304 WATER FACILITIES E-10 302 - 2652.6306 STREET IMPROVEMENTS TOTAL EXPENDITURES $ - $ - REVENUES LESS EXPENSES $ - $ - 302.9200 DUE TO GENERAL FUND $ 6,574 $ 6,574 F/Y ENDING FUND BALANCE $ - $ - Page 15 Page 16 Page 16 CAPITAL PROJ IMPROVEMENTS RECAPITULATION - REVENUE AND EXPENSES 2008/2009 2008/2009 BUDGET BUDGET REVISED TO BUDGET F/Y BEGINNING FUND BALANCE $ 718,600 $ 718,600 $ - REVENUES 303 - 341.0000 ADMINISTRATION COST FOR IMPACT FEES $ 600 $ 600 $ - 303- 361.1000 INTEREST EARNINGS $ 1,125 $ 1,125 $ - 303- 363.2201 LAW ENFORCEMENT IMPACT FEES $ 750 $ 750 $ - 303- 363.2202 FIRE PROTECTION IMPACT FEES $ 1,250 $ 1,250 $ - 303- 363.2400 TRANSPORTATION IMPACT FEES $ 2,300 $ 2,300 $ - TOTAL REVENUE $ 6,025 $ 6,025 $ - EXPENDITURES 303 -0521 -6400 LAW ENF. CAPITaL PROJECTS $ 63,405 $ 63,405 $ - 303 -0522 -6400 FIRE PROTECTION CAPITAL PROJECTS $ 60,000 $ 74,000 $ 14,000 303-0541 -6300 TRANSPORTATION IMPROVEMENTS $ - 303 -0541 -6400 TRANSPORTATION CAPITAL PROJECTS $ - 301 -0549 -6400 OTHER CAPITAL IMPROVEMENT PROJECT /COST $ 69,500 $ 69,500 $ - TOTAL EXPENDITURES $ 192,905 $ 206,905 $ 14,000 304-381.000 TRANSFER OUT TO GENERAL FUND $ 1,725 $ 1,725 $ - TOTAL TRANSFER OUT $ 1,725 $ 1,725 $ - TRANSFER IN FROM OTHER FUNDS $ 6,934,489 $ 6,934,489 $ - TOTAL TRANSFER IN $ 6,934,489 $ 6,934,489 $ - DUE TO CAPITAL ASSETS $ 55,100 $ 55,100 $ - DUE FROM IMPACT FEE REVENUES $ 55,100 $ 55,100 $ - F/Y ENDING FUND BALANCE $ 7,464,484 $ 7,450,484 $ (14,000) Page 16 Page 17 CAPITAL PROJ - VEHICLES - CITY OF OKEECHOBEE RECAPITULATION - REVENUE AND EXPENSES 2007/2008 2008/2009 BUDGET BUDGET REVISED TO BUDGET F/Y BEGINNING FUND BALANCE $ 9,220 $ 9,220 REVENUES 304 - 383.0000 CAPITOL LEASE PROCEEDS 304 - 364.1000 304 - 361.1000 DISPOSITION OF FDO?D ASSETS INTEREST EARNINGS $ 457,193 $ 441,600 $ 457,193 $ 456,000 $ $ 14,400 TOTAL REVENUE $ 898,793 $ 913,193 $ 14,400 EXPENDITURES 304 - 584.4600 VEHICLE DECALS & INSTALLATION 304 - 584.4909 304 - 584.6400 MISCELLANEOUS VEHICLE & EQUIPMENT PURCHASE 840 0 -840 304 - 584.7100 PRINCIPAL 304 - 584.7200 INTEREST $ 512,960 $ 467,860 22,549 510231 507014 20774 -2,729 39,154 -1,775 TOTAL EXPENDITURES 1,004,209 1,038,019 33,810 304 - 381.000 TRANSFER IN FROM GENERAL FUND $ 104,925 $ 118,452 13,527 F/Y ENDING FUND BALANCE 8,729 -5,883 Page 17 • Page 18 Page 18 LAW ENFORCEMENT SPECIAL FUND RECAPITULATION- REVENUE AND EXPENSES 2008/2009 2008/2009 BUDGET BUDGET REVISED TO BUDGET F/Y BEGINNING FUND BALANCE $ 3,127 $ 3,127 $ - REVENUES 601 - 351.1000 ADMINISTRATIVE FEES $ - $ - 601- 351.2000 CONFISCATED PROPERTY 601 - 361.1000 INTEREST EARNINGS $ 10 $ 10 $ - 601- 369 -1000 Misc. $ - TOTAL REVENUE $ 10 $ 10 $ - $ - $ - $ - EXPENDITURES 601 - 529.4909 LAW ENF. SPECIAL MISC. 601 - 549.6300 LAW ENF. SPECIAL IMPROVEMENT 601 - 549.6400 LAW ENF. SPECIAL MACH & EQUIP TOTAL EXPENDITURES $ - $ - FIY ENDING BALANCES $ 3, 137 $ 3,137 $ - $ - $ - 369.1000 Remaining Funds have a very restrictive use $ - $ - $ - $ - $ - $ - $ - $ - Page 18