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HomeMy WebLinkAboutDocumentation_Workshop_Tab 4_7/8/1997 GENERAL GOVERNMENT EXPENDITURES (33.3%)POLICE 1s,f (21.3%) GENERAL GOVERNMENT ..fir i C PlE LNit litvcA � . ,,611,404[ (3.3%) OTHER GENERAL GOV'T. SERVICE! (0.2%) CIVIL DEFENSE ' . t' (5.0%)PARKS/RECREATION $ ` (0.1%)HEALTH SERVICES (10.4%)PUBLIC WORKS (26.3%)FIRE RESCUE 1 4.✓ GENERAL FUND REVENUE (51.7%)AD VALOREM TAXES a <, 4 (1.6%)FINES &FORFEITURES 10' (4.0%) OTHER GOVERNMENTAL REVENUE (12.0%) UTILITY TAXES (9.3%)NON-REVENUE TRANSFERS (0.3%)LICENSES PERMITS &FEES (5.4%) GENERAL GOVERNMENT (1.9%)MISCELLANEOUS REVENUE (13.8%) INTERGOVERNMENTAL REVENUE • • FY 1997/1998 BUDGET • REV96 BUD 97 REV YTD EST 97 BUD 98 CLERKS OFFICE • OPERATING EXPENSES CODIFICATION 2,580 3,020 0 3,565 3,020 RECORDING SECY SERVICE 11,585 12,840 3,645 10,935 13,485 ELECTION EXPENSE 263 2,010 1,430 1,510 4,020 LEGAL ADVERTISING 8,281 8,320 1,049 3,975 7,295 TRAVEL/PER DIEM 16 1,000 0 1,000 1,000 STORAGE RENTAL 1,512 1,630 730 1,440 0 MISC. EQUIPMENT 0 300 0 300 300 MICROFILM SER/SUPPLIES 98 200 0 175 200 . BOOKS/PUB DUES 341 755 109 505 855 PER. TRAINING 149 150 0 150 150 TOTALS 24,825 30,225 6,963 23,555 30,325 CAPITAL OUTLAY MACH/EQUIP. 0 1,000 1,975 2,175 1,000 TOTALS 0 1,000 1,975 2,175 1,000 DEPARTMENT TOTALS 24,825 31,225 8,938 25,730 31,325 • 06/11/97 1 CLERKEXP.WK4 l VILLAGE OF TEQUESTA FY 1997-98 Budget General Fund Revenue--General Government Revenue Account Title Last Year Current Year Next Year Number Actual Budget Received Estimate Percent Requested Approved Adopted 1-34-0-341052 CERT/COPIES (as of 6/11/97) $2,497.00 $2,000.00 $765.00 $1,500.00 38.25% $1,500.00 Totals for GENERAL GOVERN. REVENUE $2,497.00 $2,000.00 $765.00 $1,500.00 38.25% $1,500.00 CERTIFICATE OF LIEN @ $5.00 each: Estimate 12 liens per mo. = 144 = $720 yr. COPIES @ $.15 for first 10 copies; $.10 per each copy thereafter TAPES @ cost: 90 mins. = $3.00; 60 mins. = $2.40; 30 mins. = $2.00 Certificate of Lien =87 = $435 Public Records Request copies = $330 Code of Ordinance Supplements @ $57.66 (#24), $73.60 (#25), $0.00 (#26) Estimate for 8 mos. VILLAGE OF TEQUESTA Gc, OF TF' .• q.„1, e- I,1,,f;/ . ig e -fir;A\\� le' ' Q „..2 .;!,' : Nr-`:4 ` :\: 4 Cy CO Ne ANNUAL BUDGET AND FINANCIAL REPORT FISCAL YEAR 1998 LETTER OF TRANSMITTAL Honorable Mayor and Village Council July 3, 1997 Village of Tequesta Submitted herewith is the Annual Budget and Financial Plan for the Village of Tequesta for the fiscal year commencing October 1, 1997 (FY 1998). Expenditures from all operating, capital projects, and debt service funds, excluding inter-fund transfers, are expected to total $13,620,216. This proposed budget is of note in that the proposed property tax rate providing revenue to the General Fund stays the same (6.4693). In preparing these proposed budgets, staff has tried to adequately address the needs of the Village, while at the same time minimizing the impact to Village taxpayers. As with all past submittals, this budget was prepared keeping five important concepts foremost: 1) that the budget is a policy document and must facilitate understanding and policy analysis by elected officials and the general public; 2) the level of service that the Village provides its residents and visitors should not be compromised; 3) the plan for routine replacement of major capital equipment must be maintained; 4) the long range plan for funding capital improvements must be updated; and 5) unappropriated fund balances should be maintained at sufficient levels. I GENERAL FUND The General Fund is the primary operating fund of the Village. It is the only fund which utilizes ad valorem (property) taxes as a revenue source. The proposed millage rate is 6.4693, compared to the FY 97 rate of 6.4693, a 0% millage rate increase and a 2.43 % increase over the estimated rolled back rate of 6.3160. The total General Fund Budget, as measured by expenditures, has increased 2.26 %. Costs recommended to be increased are employees' salaries and wages which have been increased 3.0% for a cost of living adjustment (COLA), and an average of 3.0% has been provided to cover the cost of anticipated merit pay increases for those employees who have not yet reached the top of their applicable position pay scale. No funds have been provided for COLA or merit increases for the Fraternal Order of Police (FOP) and the Communications Worker's of America (CWA) Collective Bargaining Units as collective bargaining negotiations are underway with these group representatives. Health insurance is anticipated to rise 5%, a relatively minor increase due, in part, to our change to United Healthcare of Florida, Inc. as our service provider, which commenced on May 1, 1997. However, the final cost increase will not be known until May of 1998. Additionally, two other factors that impact the Village financial position are: 1. Based upon the Property Appraiser's Preliminary Certification issued July 1, property values in the Village have risen 5.99% over the prior year. 2. Total non-ad valorem revenues, revenues from all other sources except property taxes, are projected to increase $19,332 or .88 %. Key General Fund figures and comparisons to the previous fiscal year are: FY 97 FY 98 INCREASE (DECREASE) Taxable Value $362,944,338 $384,687,688 $21,743,350 II FY 97 FY 98 INCREASE (DECREASE) Revenues $ 4,431,630 $ 4,582,204 $ 150,574 Expenditures $ 4,529,135 $ 4,582,204 $ 53,069 GENERAL FUND HIGHLIGHTS: • Undesignated Fund Balance is estimated to be $710,822 at the beginning of the fiscal year and $710,822 at the end of the fiscal year. This is the revenue source that ties over the Village from October 1 to January 1 when property tax revenue is received and the funds to fall back on in emergencies or for unbudgeted expenditures approved by the Village Council. • Police Department expenditures are up 0.3 % to $ 1,527,494. The Patrol Division is proposing to add a Traffic Enforcement Officer via the addition of a police motorcycle for enhanced control of traffic. • Fire-Rescue expenditures are down 9.9 % to $1,206,705. The net cost to Tequesta after deducting non-ad valorem revenues ($245,147), including Jupiter Inlet Colony service contract revenue ($150,007), is $961,558. • The total expenditure budgets of all other Departments have increased 6.1 % primarily due to increased expenditures to the Capital Improvement Fund and for the cost of providing for a Personnel Specialist to concentrate on day-to-day personnel related matters, as well as the aforementioned salary adjustments. • General Fund contribution to the Capital Improvement Fund has been increased from the current $75,000 by 33% to a proposed $100,000 for FY 98. • An FY 1997 General Fund contribution from reserves to the Stormwater Utility in the amount of $39,300 is proposed in keeping with Village Council direction to subsidize same in the early years. IMPROVEMENT BOND REVENUE FUND III This Fund was created to account for revenues pledged and the expenditures associated with the 1994 Bond Issue - - which addressed the following capital improvements: • Refinance existing '79 Series Bonds: $580,000 • • Tequesta Park (Parking Lot Paving and Landscaping, Playground Improvements, Basketball Court Lights: $311,000 • Constitution Park: $408,000 • Country Club Drive: $172,000 • Total Bond Issue: $1,365,000 (Excluding issuance costs) Expenditures of the Improvement Bond Revenue Fund impact the General Fund and, therefore, the tax rate, by reducing the flow of revenues that would otherwise accrue to the General Fund. The projected debt service expenses for FY 1998 are $142,880. Revenues of the Fund are estimated to be $472,210, which consist of franchise fees ($336,910) and occupational licenses ($75,000). All revenues in excess of expenditures are transferred to the General Fund, except occupational license revenues, less the occupational license debt service pledge, which is transferred to the Community Development Special Revenue Fund. COMMUNITY DEVELOPMENT SPECIAL REVENUE FUND This Fund was created for the purpose of segregating all functions of the Department of Community Development into one self-supporting fund for accounting purposes. The intent is for these activities to be fee driven and not " supported with general tax revenues. The functions include building inspections, planning, zoning, and occupational licenses. Iv This budget recommends that the Village Council raise fees of the Department for FY 1998, as was forecasted last year, in order to generate sufficient funds. Fees have not been raised for many years and this must be addressed. The recommended fee increases are as follows: • Increase minimum permit fee from $25.00 to $35.00. • Modify the valuation range based fee structure upward. • Increase the percentage charged on valuation from 1.5% to 1.6%. • Increase the reinspection fee from $20 to $40. These changes are estimated to bring the Department an additional $14,805 annually. If approved by the Village Council, ordinances will be brought forward to implement the same prior to October 1, 1997. BOND CONSTRUCTION FUND This Fund was designated to record all up-front costs associated with the new public safety facilities in the Village. These costs are primarily associated with the Letter of Credit expenses with Barnett Bank to finance the up-front costs. Total expenses are estimated to be $ 350,000. Revenue to pay the same will come from the Revenue Bonds anticipated to be issued for the buildings. CAPITAL IMPROVEMENT FUND The Five-Year Capital Improvement Program anticipates expenditures for projects and revenues for Fiscal Year 98 through 2002. We have attempted to show the most conservative (i.e. costly) picture of Capital Improvement Projects in the next few years so that the Village Council will have the full range of projects from which to make V evaluations. The Plan does not include any facilities (buildings) improvements that may be needed during this period. Total expenditures for FY 1998 are indicated to be $128,800. Highlights: • Village Roadway Overlay (2.42 miles): $43,800 • County Line Road Sign: $25,000 • Seabrook Road North Landscaping: $30,000 • Eastwinds Landing Roadway Repairs: $5,000 • Country Club Drive Landscape Design: $25,000 Capital Improvement Fund revenues are $100,000 from the General Fund and $75,000 from the Water Enterprise Fund. Interest from idle invested funds is estimated to be $2,000. WATER ENTERPRISE FUND • Total operating expenses are down 4.1%. Total operating expenditures for FY 1998 are $2,394,486. • The Fund is debt free as the 1985 Series Bond Indenture of Mortgage was paid off in 1996. • The Water Department Capital Improvement Program has been updated to reflect the necessary projects to meet Tequesta's water resource acquisition needs. This plan entails initiation of the construction of Tequesta's Reverse Osmosis (RO) facility including effluent disposal, water treatment facility, and an additional well with associated piping. Proposed expenditures are in the amount of$4,928,800 for all projects and capital equipment for FY 98. Obviously, revenue bonds must be issued to fund the reverse osmosis efforts. The final decision on such should be made in September or October of 1997. Per Village Council direction, this budget assumes the $7,460,000 , plant option. A new Plant Operator Trainee is proposed to be hired to begin increasing manpower necessary to properly run the combined water plant operations upon initiation of the RO Plant. REFUSE AND RECYCLING ENTERPRISE FUND The cost of solid waste collection services will rise 2.0% effective October 1, 1997, per the franchise agreement with Nichols Sanitation. These costs appear as a non-ad valorem assessment on the property tax bill. The new rates are $146.28 for single family homes and $113.16 for multi-family homes. A 4% discount is realized by the property owner if paid before December 1st. The service includes the cost of collection of refuse, recycling, and yard waste. Conunercial properties are billed direct by Nichols with fees dependent on size of dumpsters, frequency of pick-up, and other factors. Solid waste disposal fees are assessed separately for all properties by the Solid Waste Authority of Palm Beach County which also appear on the tax bill. STORMWATER UTILITY ENTERPRISE FUND This Fund was created to account for the expenditures and revenues of the Stormwater Utility. The Utility became operational on October 1, 1996, to provide a means for addressing required mandates concerning water quality (NPDES) associated with stormwater runoff and flood control. The proposed annual assessment is $5.63 per equivalent residential unit, a 10% increase as recommended by the Stormwater Utility Board. The total expenditure budget is $239,255, with revenues of$220,300. Revenues do not reflect a $39,300 General Fund subsidy requested by the Village Council which will be provided by an FY 1997 Budget revision. The major capital projects proposed are the Tequesta Drive Drainage Diversion Project ($54,000) and the Tequesta Stormwater Utility Drainage Study to determine system-wide levels of service ($15,000). The Tequesta Drive Project is anticipated to receive a $121,717 Community Development Block Grant. SPECIAL LAW ENFORCEMENT TRUST FUND VII This Fund was created in accordance with State law that requires a separate accounting of proceeds and expenditures of funds realized by a municipality from the sale of assets confiscated in drug-related activities resulting in conviction. Expenditures can only be made upon direct recommendation of the Chief Law Enforcement Officer to the Village Council. The budget is typically amended after the Village Council approves any expenditure. There are currently no expenditures contemplated, and remaining funds are minimal. BUDGET FORMAT The budget has been prepared in what is known as a Program Format. Each page contains historical and proposed expenditure information and a narrative description of what services are provided. In this way, elected officials are able to understand and concentrate on the very important policy questions necessary to consider when reviewing the annual budget...is this the level of service that citizens expect? Are taxpayers willing to pay the cost of providing this level of public service? How are the Village's long-term capital and financial needs being addressed? This budget proposal recommends a plan to primarily maintain public services at current levels at the lowest possible cost. This budget proposal also addresses the long-term needs of Tequesta. As always, it is not submitted with the notion that it is the only plan or the best plan, and I look forward to reviewing these proposals with the elected officials and citizens. I wish to acknowledge the efforts of Bill C. Kascavelis, Director of Finance; Joann Manganiello, Assistant Village Manager/Village Clerk; and staff members Michelle Thomas and Kim Bodinizzo for their efforts in compiling this document which was generated with the valuable input of each Department Head and their respective staffs. Respectfully submitted, Thomas G. Bradford Village Manager TGB/krb amipro\docs\budget VIII VILLAGE OF TEQUESTA FISCAL YEAR 1998 GENERAL FUND FUND ANALYSIS - UNDESIGNATED FUND BALANCE 10/01/96 $808,327 ESTIMATED REVENUES FY 97 $4,431,630 ESTIMATED EXPENDITURES FY 97 $4,529,135 ESTIMATED FUND BALANCE 09/30/97 $710,822 ESTIMATED FUND BALANCE 10/01/97 $710,822 ESTIMATED REVENUES FY98 $4,582,204 ESTIMATED EXPENDITURES FY98 $4,582,204 ESTIMATED FUND BALANCE 09/30/98 $710,822 Page 1 VILLAGE OF TEQUESTA GENERAL FUND REVENUES FY96 FISCAL YEAR 1997 FISCAL YEAR 1998 DESCRIPTION ACTUAL BUDGETED ANTICIPATED PROPOSED APPROVED TAXES $2,701,956 $2,759,295 $2,759,295 $2,919,782 LICENSES, PERMITS &FEES $166,259 $10,500 $11,160 $11,500 INTERGOVERNMENTAL REVENUE $665,322 $616,225 $638,440 $631,845 GENERAL GOVERNMENT (Charges for services) $180,472 $238,680 $255,339 $247,047 FINES &FORFEITURES $75,914 $54,500 . $59,500 $75,500 MISCELLANEOUS REVENUE $89,485 $51,715 $59,285 $88,000 NON-REVENUE TRANSFERS $355,600 $356,900 $356,900 $425,410 OTHER GOVERNMENTAL REVENUE $145,760 $163,150 $163,150 $183,120 OTHER FINANCING SOURCES $20,452 $180,665 $180,665 $0 TOTAL GENERAL FUND REVENUES $4,401,220 $4,431,630 $4,483,734 $4,582,204 Page 2 FUNCTION: GENERAL GOVERNMENT DEPARTMENT: LEGISLATIVE ACTIVITY: LAW AND POLICY MAKING DESCRIPTION: The Village Council enacts ordinances and resolutions, reviews and adopts the annual budget, and establishes policies and other measures which promote the general welfare of the Village and protect the safety and health of its citizens. Council members are elected for two year terms, two in odd numbered years and three in even numbered years. The Mayor and Vice-Mayor are determined by a vote of the Village Council at the annual reorganization meeting. Elected officials receive $200 per month to cover expenses associated with regular public service. This activity includes an allocation for intergovernmental relations activity covering expenses related to membership, communication, and interaction with other government agencies such as the Loxahatchee Council of Governments, Palm Beach County Municipal League, the Florida League of Cities, Jupiter/Tequesta/Juno Beach Chamber of Commerce, Business Development Board of Palm Beach County and the Countywide Intergovernmental Coordination Program. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved PERSONAL SERVICES $0 $0 $0 $0 OPERATING EXPENSE $20,121 $18,825 $17,840 $20,210 CAPITAL OUTLAY $0 $0 $0 $0 TOTAL $20,121 $18,825 $17,840 $20,210 Page 3 FUNCTION: GENERAL GOVERNMENT DEPARTMENT: EXECUTIVE ACTIVITY: ADMINISTRATIVE MANAGEMENT DESCRIPTION: The cost of maintaining the Village Manager's office, including support staff and supplies is included with this activity. The Village Manager is the Chief Administrative Officer of the Village and is responsible for the planning, organizing, and directing of activities of the Village departments and agencies under his jurisdiction. The Village Manager appoints and supervises Village employees, implements policies established by the Council, recommends measures or actions to the Council which appear necessary or desirable, prepares and submits the proposed annual budget and capital improvement program to the Council, administers the operation of all Village operating and capital improvement funds, and signs contracts on behalf of the Village as may be directed by the council. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (3.5) (3.5) (3.5) (4.0) • PERSONAL SERVICES $208,444 $233,260 . $222,360 $230,270 OPERATING EXPENSE $12,568 $15,560 $14,380 $19,635 CAPITAL OUTLAY $3,991 $2,050 $2,050 $3,400 TOTAL $225,003 $250,870 $238,790 $253,305 NOTE: on this page and the following pages,the number in parenthesis following the Fiscal Year is the number of employees in the Department. Page 4 FUNCTION: GENERAL GOVERNMENT DEPARTMENT: EXECUTIVE ACTIVITY: PERSONNEL MANAGEMENT DESCRIPTION: This activity funds the Personnel Specialist who performs technical staff work relating to programs of personnel administration such as classification, compensation, recruitment, benefit administration, policies and procedures and job descriptions. Work is performed under the supervision of the Village Manager. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (0) (0) (0), (1) PERSONAL SERVICES $0 $0 $0 $49,129 OPERATING EXPENSE $0 $0 $0 $7,010 CAPITAL OUTLAY $0 $0 $0 $4,740 TOTAL $0 $0 $0 $60,879 Page 5 FUNCTION: GENERAL GOVERNMENT DEPARTMENT: EXECUTIVE ACTIVITY: VILLAGE CLERK DESCRIPTION: The Village Clerk is responsible for maintaining the Village's records. These records include minutes from the Village Council meetings, ordinances and resolutions passed by the Council, the Village Code of Ordinances and its amendments, deeds, vehicle titles and other records. The Village Clerk coordinates the distribution of notices of public hearings and other meetings to newspapers, staff, and interested members of the public. The Village Clerk acts as supervisor of the Village elections each year involving advertising, hiring poll workers and arranging for voting places and equipment. The Village Clerk also serves as the Records Management Liaison Officer between the Village and the Bureau of Archives and Records management. These duties are performed by the Assistant to Village Manager/Village Clerk whose personal service expenses are reported in the Administrative Management Activity. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted e Anticipated Proposed Approved PERSONAL SERVICES - $0 $0 $0 $0 OPERATING EXPENSE $24,825 $29,050 $23,555 $30,325 CAPITAL OUTLAY $0 $2,175 $2,175 $1,000 TOTAL $24,825 $31,225 $25,730 $31,325 • Page 6 FUNCTION: GENERAL GOVERNMENT DEPARTMENT: FINANCIAL AND ADMINISTRATIVE • ACTIVITY: FINANCIAL MANAGEMENT DESCRIPTION: This department's financial management activity provides for the overall management of the Village's finances, budgeting, and financial management systems. Financial management includes collection of revenues from various sources, investment of these revenues, purchase order preparation, payment of invoices, processing of employee payroll and administration of employee benefits program. The Finance Director regularly reports department and Village revenues and expenditures to Village administrators, department heads, and elected officials. The Finance Director also coordinates the preparation of the Comprehensive Annual Financial Report(CAFR)each year as required by law. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (3) (3) (3) (3) PERSONAL SERVICES $171,400 $166,020 $139,500 $166,680 OPERATING EXPENSE $32,793 $39,850 $44,050 $41,350 CAPITAL OUTLAY $3,678 $2,500 $2,500 $2,500 TOTAL $207,871 $208,370 $186,050 $210,530 Page 7 FUNCTION: GENERAL GOVERNMENT DEPARTMENT: LEGAL COUNCIL ACTIVITY: ADVICE AND LITIGATION DESCRIPTION: • The Village Attorney advises Village officials on legal matters concerning the Village of Tequesta. The Attorney represents the Village in lawsuits, hearings, and other litigation matters, and prepares contracts, deeds, ordinances, and other legal instruments for the Village. The Village Attorney attends Village Council,Board of Adjustment, and Local Government Planning Agency meetings to provide legal advice about issues related to these Boards. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved PERSONAL SERVICES $0 $0 $0 $0 OPERATING EXPENSE • $151,032 $92,000 $93,700 $100,000 CAPITAL OUTLAY $0 $0 $0 $0 TOTAL $151,032 $92,000 $93,700 $100,000 Page 8 - FUNCTION: GENERAL GOVERNMENT DEPARTMENT: OTHER GENERAL GOV'T. SERVICES ACTIVITY: ADMINISTRATIVE DESCRIPTION: This activity represents the cost of general government services which are not specifically classified within other department classifications, including maintenance of general facilities and insurance expenses not reasonably allocated elsewhere pursuant to the Florida Uniform Accounting Code. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved PERSONAL SERVICES $12,916 $52,270 $50,099 $51,830 OPERATING EXPENSE $113,434 $158,840 $153,794 .$145,560 CAPITAL OUTLAY $9,490 $1,500 $1,500 $1,500 INTER-FUND TRANSFERS $215,030 $155,800 $155,800 $100,000 OTHER FINANCIAL USES $0 $0 $0 $0 TOTAL $350,870 $368,410 $361,193 $298,890 TOTAL GENERAL GOVERNMENT $979,722 $969,700 $923,303 $975,139 Page 9 FUNCTION: PUBLIC SAFETY DEPARTMENT: POLICE ACTIVITY: ADMINISTRATIVE MANAGEMENT DESCRIPTION: This activity entails the administration and general supervision of all police operations, including planning, organizing, developing, staffing, controlling, recording,budgeting, and training. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (3) (3) (3) (3) PERSONAL SERVICES $327,704 $219,070 $217,975 $227,500 OPERATING EXPENSE $46,728 $52,370 $52,175 $58,835 CAPITAL OUTLAY $0 $1,700 $1,700 $1,800 TOTAL $374,432 $273,140 $271,850 $288,135 Page 10 FUNCTION: PUBLIC SAFETY DEPARTMENT: POLICE ACTIVITY: COMMUNICATIONS DESCRIPTION: The Communication Center functions twenty-four (24) hours a day, seven (7) days per week handling all non-emergency 9-1-1 telephone. communications. The dispatchers (Communications Specialists) maintain radio contact with the police and fire department field units. The dispatchers respond to citizens' requests via walk-in and telephone calls. The Communication Center is responsible for the operation of all computer terminals with national and state criminal information centers (NCIC & FCIC), the Palm Beach County Criminal Information center (P.A.L.M.'s), as well as, department records synchronized by a.Computer Aided Dispatch (CAD) system. The operators are certified Emergency Medical Dispatchers (EMD) who handle all medical calls. The dispatchers must recertify periodically for CPR, ERD, and NCIC/FCIC operations. The dispatchers maintain business and residential alarm system records, closed home files,thru truck records,parking ticket records,gas ticket information, and other clerical functions. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (4) (4) (4) (4) PERSONAL SERVICES $164,308 $177,190 $176,650 $172,279 OPERATING EXPENSE $17,139 $23,200 $22,045 $24,325 CAPITAL OUTLAY $31,378 $10,545 $10,545 $14,950 TOTAL $212,825 $210,935 $209,240 $211,554 Page 11 FUNCTION: PUBLIC SAFETY DEPARTMENT: POLICE ACTIVITY: COMPLIANCE/INSPECTION DIVISION DESCRIPTION: The Code Enforcement Officer is a full time, Florida State Certified law enforcement officer and is identified as a Code Enforcement Officer. The Code Enforcement Officer makes annual occupational license inspections, enforces Village zoning codes and ordinances, checks building sites for proper permits, and assists the Police Department on occasion. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (1) (1) (1) (1) PERSONAL SERVICES $58,907 $60,505 $60,485 $70,141 OPERATING EXPENSE $4,667 $8,840 $7,650 $9,745 CAPITAL OUTLAY $0 $0 $0 $800 TOTAL $63,574 $69,345 $68,135 $80,686 Page 12 FUNCTION: PUBLIC SAFETY DEPARTMENT: POLICE ACTIVITY: INVESTIGATIVE SERVICES DESCRIPTION: The Investigative Services or Detective Activity is under the direct supervision of the Administrative Management Activity of the Police Department and is staffed by one(1) detective sergeant. This activity is responsible for conducting follow up investigations of crimes against persons and property. This officer interviews and interrogates victims,witnesses, and suspects, apprehends and arrests suspects,prepares cases for court trial and recovers, identifies, and preserves property and evidence. The officer also maintains the Department's photo and fingerprint records. A twenty-four(24)hour"on call" status is maintained. Back up is provided by the Chief, Assistant Chief, and qualified patrol officers trained in investigative methods. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (1) (1) (1) (1) PERSONAL SERVICES $72,989 $76,095 $76,020 $75,588 OPERATING EXPENSE $4,973 $8,275 $8,275 $8,915 CAPITAL OUTLAY $1,645 $1,200 $1,200 $1,260 TOTAL $79,607 $85,570 $85,495 $85,763 Page 13 FUNCTION: PUBLIC SAFETY DEPARTMENT: POLICE ACTIVITY: PATROL SERVICES DESCRIPTION: The Patrol Services activity entails twenty-four(24)hour coverage of the Village with primary,objective to keep the Village free from crime and disorder. Patrol Services handles in excess of 2,199 service calls each year, with an average emergency response time of less than 1.5 minutes. Functional objectives for Patrol Services include crime prevention and suppression through conspicuous patrol, criminal apprehension, recovery of stolen property, facilitating the safe movement of traffic, and public service. This activity requires three (3) sergeants and nine (9) police officers. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (12) (12) (12) (12) PERSONAL SERVICES $696,143 , $775,355 $753,620 $728,136 OPERATING EXPENSE $56,302 $62,620 $69,545 $75,120 CAPITAL OUTLAY. $36,745 $46,000 -- $46,000 $58,100 TOTAL $789,190 $883,975 $869,165 $861,356 TOTAL POLICE $1,519,628 $1,522,965 $1,503,885 $1,527,494 • Page 14 FUNCTION: PUBLIC SAFETY DEPARTMENT: EMERGENCY MANAGEMENT ACTIVITY: CIVIL DEFENSE DESCRIPTION: This activity assists with the costs associated with developing a Comprehensive Emergency Management Plan for the Village of Tequesta and provides continuing training for Village officials to administer such a plan. The purpose of this plan is to minimize the loss of life, suffering, and property damage resulting from any natural disaster and/or manmade emergency. It provides every possible means of service, details orderly evacuation, and provides rapid recovery from such an event through maximum use of local, county, state and federal assistance, whether financial and/or to obtain goods and services. Most expenditures related hereto are for hurricane preparedness and miscellaneous related supplies. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved PERSONAL SERVICES $0 $0 $0 $0 OPERATING EXPENSE $969 $2,500 $181 $7,825 CAPITAL OUTLAY $0 $0 $0 $0 TOTAL CIVIL DEFENSE $969 $2,500 $181 $7,825 Page 15 - FUNCTION: PUBLIC SAFETY DEPARTMENT: FIRE RESCUE _ ACTIVITY: ADMINISTRATIVE, CODE COMPLIANCE,WATER RESCUE TECHNICAL RESCUE,HAZARDOUS MATERIAL MITIGATION, PUBLIC EDUCATION, SUPPRESSION SERVICES. DESCRIPTION: The cost of maintaining the Department of Fire Rescue Services, including personnel, support staff, operating expenses, and supplies is included within this activity. The Village of Tequesta Department of Fire Rescue is responsible for the protection of lives and property within the corporate limits of the Village, along with the corporate limits of Jupiter Inlet Colony. Primary Life Safety is achieved through aggressive prevention methods,.such as, annual building inspections, a comprehensive review of all building plans for Code compliance before construction, and issuance of permits to businesses or individuals who wish to engage in hazardous processes. The Department of Fire Rescue Services will utilize our resources to provide the best possible public education, fire prevention, fire suppression,and other support services as needed to prevent and mitigate the effects of natural disasters and man-made emergencies, not only for the residents of Tequesta, but also for its visitors. FY 96 FISCAL YEAR 1997 • FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (14.5) (14.5) (15) (15) PERSONAL SERVICES $704,754 $745,705 $745,705 $799,255 OPERATING EXPENSE $90,337 $111,255 $111,255 $96,255 CAPITAL OUTLAY $558 $7,630 $7,630 $7,850 OTHER FINANCIAL USES $56,658 $56,660 $56,660 $56,660 TOTAL $852,307 $921,250 $921,250 $960,020 Page 16 FUNCTION: ' PUBLIC SAFETY DEPARTMENT: EMERGENCY MEDICAL SERVICES ACTIVITY: LIFE SUPPORT SERVICES DESCRIPTION: The cost of maintaining the Department of Fire Rescue Emergency Medical Services Division, including personnel, support staff, operating expenses, and supplies is included within this activity. This division is responsible for the prevention of premature mortality through aggressive pre-hospital care and treatment within the corporate limits of the Village, along with the corporate limits of Jupiter Inlet Colony. The Emergency Medical Service treatment guidelines are continually updated to provide the residents with the latest in technological and pharmaceutical advancements for pre-hospital care. Another primary function of this division is to provide injury prevention, medical self-awareness, inoculation programs, and public education classes such . as CPR and Basic First Aid. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (3) (3) (3) (3) PERSONAL SERVICES $146,893 $155,880 $155,880 $167,310 OPERATING EXPENSE $24,655 $33,640 $32,890 $36,360 CAPITAL OUTLAY $18,530 $3,930 $3,930 $945 TOTAL $190,078 $193,450 $192,700 $204,615 Page 17 FUNCTION: PUBLIC SAFETY DEPARTMENT: EMERGENCY MEDICAL SERVICES ACTIVITY: TRANSPORTATION DESCRIPTION: The costs associated with transporting patients in need of pre-hospital care to the most appropriate medical treatment facility. This division only outlines the costs associated with ground transportation such as vehicle purchasing, vehicle insurance, maintenance of ambulance fleet, and patient billing service. All costs associated with the treatment of patients are outlined in the Life Support Services Division of the Emergency Medical Services Budget FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved OPERATING EXPENSE $0 $9,020 $7,230 $9,970 CAPITAL OUTLAY $0 $215,845 $215,845 $0 OTHER FINANCIAL USES $0 $0 $0 $32,100 TOTAL $0 $224,865 $223,075 $42,070 TOTAL FIRE RESCUE $1,043,354 $1,342,065 $1,337,206 $1,206,705 TOTAL PUBLIC SAFETY $2,562,982 $2,865,030 $2,841,091 $2;742,024 Page 18 FUNCTION: PHYSICAL ENVIRONMENT DEPARTMENT: PUBLIC WORKS ACTIVITY: TRANSPORTATION DESCRIPTION: These Public Works activities provide for the general maintenance to the streets, pathways, medians, signage, drainage systems, and the buildings of the Village. Efforts of these employees beautify, maintain, and protect the various infrastructure investments of the Village. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (4.5) (3.5) (3.5) (3.5) PERSONAL SERVICES $251,585 $189,525 $188,530 $186,286 OPERATING EXPENSE $256,907 $258,315 $252,350 $258,450 CAPITAL OUTLAY $32,270 $31,300 $31,300 $34,000 TOTAL $540,762 $479,140 $472,180 $478,736 • Page 19 1 FUNCTION: PHYSICAL ENVIRONMENT DEPARTMENT: HEALTH SERVICES ACTIVITY: MOSQUITO CONTROL DESCRIPTION: The mosquito control activity provides for insect spraying services during mosquito season. Village employees monitor the area for regulated levels of infestation and also respond to public reports of problem areas. Spraying is strictly regulated by the State and occurs after specific levels of infestation are documented. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved PERSONAL SERVICES $0 $800 $800 $800 OPERATING EXPENSE $1,033 $4,050 $4,050 $4,050 CAPITAL OUTLAY $0 $0 $0 $0 TOTAL $1,033 $4,850 $4,850 $4,850 Page 20 FUNCTION: CULTURE/RECREATION DEPARTMENT: RECREATION ACTIVITY: FACILITIES MAINTENANCE AND • YOUTH ACTIVITY PROGRAMS DESCRIPTION: This activity provides for maintenance of all the Tequesta Park, Village Green, and Constitution Park facilities. These facilities include softball fields, baseball field, basketball courts, soccer field, youth playground area, tennis courts, all surrounding grass and landscape areas, and supplemental building maintenance. Recreation facilities are maintained and available daily and evenings throughout the year. Youth Activity programs are provided by contractual agreements with the YMCA. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (1.5) (1.5) (1.5) (1.5) PERSONAL SERVICES $78,881 $83,335 $83,335 $86,133 OPERATING EXPENSE $67,520 $113,080 $98,380 $136,880 CAPITAL OUTLAY $43,635 $0 $0 $0 GRANTS AND AIDS $9,364 $8,000 $9,000 $7,000 YOUTH SER. ACTIVITY. $6,000 $6,000 $6,000 $0 TOTAL $205,400 $210,415 $196,715 $230,013 Page 21 FUNCTION: GENERAL GOVERNMENT DEPARTMENT: OTHER GENERAL GOV'T. SERVICES ACTIVITY: NON EXPENDITURE DISTRIBUTION FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved RESERVES $0 $0 $0 $151,443 TOTAL $0 $0 $0 $151,443 TOTAL GENERAL FUND EXPENDITURES $4,289,899 $4,529,135 $4,438,139 $4,582,204 Page 22 VILLAGE OF TEQUESTA FISCAL YEAR 1998 IMPROVEMENT BOND REVENUE FUND FUND ANALYSIS UNDESIGNATED FUND BALANCE 10/01/96 $35,977 ESTIMATED REVENUES FY 97 $453,700 ESTIMATED EXPENDITURES FY 97 $467,875 ESTIMATED FUND BALANCE 09/30/97 $21,802 ESTIMATED FUND BALANCE 10/01/97 $21,802 ESTIMATED REVENUES FY98 $472,210 ESTIMATED EXPENDITURES FY98 $487,390 ESTIMATED FUND BALANCE 09/30/98 $6,622 Page 23 VILLAGE OF TEQUESTA IMPROVEMENT BOND REVENUE FUND REVENUES FY96 FISCAL YEAR 1997 FISCAL YEAR 1998 DESCRIPTION ACTUAL BUDGETED ANTICIPATED PROPOSED APPROVED TAXES $317,589 $316,400 $317,432 $336,910 LICENSES &PERMITS $78,791 $75,000 $75,000 $75,000 MISCELLANEOUS $0 $2,000 $0 $0 NON-REVENUE TRANSFERS $0 $60,300 $60,300 $60,300 TOTAL IBR FUND REVENUES $396,380 $453,700 $452,732 $472,210 Page 24 VILLAGE OF TEQUESTA IMPROVEMENT BOND REVENUE FUND EXPENDITURES FY96 FISCAL YEAR 1997 FISCAL YEAR 1998 ACTUAL BUDGETED ANTICIPATED PROPOSED APPROVED DEBT./SER. PRINCIPAL $60,000 $65,000 $65,000 $70,000 DEBT./SER. INTEREST $80,556 $76,875 $76,875 $72,880 TRANS. GEN. FUND $261,600 $266,900 $266,900 $285,410 TRANS. COMM. DEV. $0 $59,100 $59,100 $59,100 - TOTAL $402,156 $467,875 $467,875 $487,390 Page 25 VILLAGE OF TEQUESTA FISCAL YEAR 1998 COMMUNITY DEVELOPMENT SPECIAL REVENUE FUND FUND ANALYSIS UNDESIGNATED FUND BALANCE 10/01/96 $0 ESTIMATED REVENUES FY 97 $594,790 ESTIMATED EXPENDITURES FY 97 $275,405 ESTIMATED FUND BALANCE 09/30/97 $319,385 ESTIMATED FUND BALANCE 10/01/97 $319,385 ESTIMATED REVENUES FY98 $284,405 ESTIMATED EXPENDITURES FY98 $268,557 ESTIMATED FUND BALANCE 09/30/98 $335,233 Page 26 VILLAGE OF TEQUESTA COMMUNITY DEVELOPMENT SPECIAL REVENUE FUND REVENUES FY96 FISCAL YEAR 1997 FISCAL YEAR 1998 DESCRIPTION ACTUAL BUDGETED ANTICIPATED PROPOSED APPROVED LICENSES AND PERMITS $148,667 $468,600 $421,517 $175,805 INTERGOVERNMENTAL $35,575 $24,790 $22,031 $10,000 GENERAL GOVERNMENT SERVICES $32,815 $28,300 $35,149 $24,500 MISCELLANEOUS $0 $14,000 $14,000 $15,000 INTER-FUND TRANSFERS $0 $59,100 $0 $59,100 TOTAL REVENUES $217,057 $594,790 $492,697 $284,405 Page 27 FUNCTION: GENERAL GOVERNMENT DEPARTMENT: COMPREHENSIVE PLANNING ACTIVITY: PLANNING&ZONING SERVICES DESCRIPTION: This activity represents the cost of providing master and development Planning for Tequesta from in-house staff and various planning and zoning consultants who provide studies, recommendations, Comprehensive Plan preparation, and assistance to various officials and staff in their effort to maintain the quality of life in the Village. These professional services are coordinated within the Planning Division of the Department of Community Development. The Planning Division currently has one full time planner as a regular employee of the Village. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (0) (1) (1) (1) PERSONAL SERVICES $0 $37,245 $33,470 $35,280 OPERATING EXPENSE $0 $25,700 $45,450 $21,250 CAPITAL OUTLAY $0 $4,000 $4,000 $1,000 TOTAL $0 $66,945 $82,920 $57,530 Page 28 FUNCTION: PUBLIC SAFETY DEPARTMENT: COMMUNITY DEVELOPMENT ACTIVITY: ADMINISTRATIVE (BUILDING DIVISION) DESCRIPTION: • The Department of Community Development includes activities which insure controlled development in Tequesta so that the Village will retain or impro its value as a community. The administration of Community Development oversees all activities of the Department and directly provides Planning,Zoning. Occupational Licensing and Permitting services. Department staff review site plans for proposed buildings, and special exception and zoning code varian applications. Permitting includes the review of plans and issuance of permits to individuals who wish to develop or alter a building site insuring that al plans for development comply with Village rules and standards. The staff coordinates the professional services of planning and zoning consultants wh provide studies, recommendations, comprehensive plan preparation, and general assistance to Village officials and staff. The Director of Community Development serves as Clerk of the Board to the Board of Adjustment which rules on applications for zoning code variance and also serves as Clerk of the Board to the Community Appearance Board which reviews site plans for appearance. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (2) (1) (1) (1) PERSONAL SERVICES $77,619 $80,770 $87,840 $142,812 OPERATING EXPENSE $27,448 $42,700 $42,700 $28,320 CAPITAL OUTLAY $0 $1,500 $1,500 $2,500 TOTAL $105,067 $124,970 $132,040 $173,632 Note: A Building Inspection Department has been established within the Community Development Special Revenue Fund. Page 29 FUNCTION: PUBLIC SAFETY DEPARTMENT: COMMUNITY DEVELOPMENT ACTIVITY: INSPECTION& COMPLIANCE(BUILDING DIVISION) DESCRIPTION: • Inspection and Compliance Activity inspectors regularly examine construction sites to determine contractor compliance with Village regulations. They inspect for electrical, mechanical, plumbing, gas, and building standards during different stages of construction. The inspectors occasionally make unannounced visits to building sites in order to monitor performance for the benefit of Tequesta residents. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (1) (1) (1) (1) PERSONAL SERVICES $66,342 $75,990 $71,475 $29,995 OPERATING EXPENSE $2,515 $5,400 $5,500 $6,400 CAPITAL OUTLAY $479 $2,100 $2,100 $1,000 TOTAL $69,336 $83,490 $79,075 $37,395 TOTAL COMMUNITY DEVELOPMENT EXPENDITURES $174,403 $275,405 $294,035 $268,557 Page 30 VILLAGE OF TEQUESTA FISCAL YEAR 1998 CAPITAL IMPROVEMENT FUND FUND ANALYSIS UNDESIGNATED FUND BALANCE 10/01/96 $383,595 ESTIMATED REVENUES FY 97 $154,000 ESTIMATED EXPENDITURES FY 97 $446,820 ESTIMATED FUND BALANCE 09/30/97 $90,775 ESTIMATED FUND BALANCE 10/01/97 $90,775 ESTIMATED REVENUES FY98 $177,000 ESTIMATED EXPENDITURES FY98 $128,800 ESTIMATED FUND BALANCE 09/30/98 $138,975 Page 31 VILLAGE OF TEQUESTA CAPITAL IMPROVEMENT FUND REVENUES FY96 FISCAL YEAR 1997 FISCAL YEAR 1998 DESCRIPTION ACTUAL BUDGETED ANTICIPATED PROPOSED APPROVED INTERGOVERNMENTAL $382,679 $0 $0 $0 MISCELLANEOUS $17,707 $4,000 $4,000 $2,000 OTHER FINANCIAL SOURCES $0 $0 $0 $0 INTERFUND TRANSFERS $334,000 $150,000 $150,000 $175,000 TOTAL REVENUES $734,386 $154,000 $154,000 $177,000 Page 32 VILLAGE OF TEQUESTA CAPITAL IMPROVEMENT FUND EXPENDITURES FY96 FISCAL YEAR 1997 FISCAL YEAR 1998 ACTUAL BUDGETED ANTICIPATED PROPOSED APPROVED CULTURE&RECREATION $81,829 $0 $0 $0 GENERAL GOVERNMENT&TRANS.. $392,688 $390,550 $0 $128,800 DRAINAGE IMPROVEMENT(FEMA) $177,589 $1,500 $0 $0 TEQUESTA DRIVE WIDENING $0 $22,270 $0 $0 PARKS &RECREATION $0 $32,500 $0 $0 TOTAL $652,106 $446,820 $0 $128,800 Page 33 VILLAGE OF TEQUESTA PROPOSED 5-YEAR CAPITAL IMPROVEMENT PROGRAM PUBLIC WORKS FY 98 FY 99 FY 00 FY 01 FY 02 County Line Road Sign $25,000 Seabrook Paving Seabrook Road Landscape Improv. (N) $30,000 Eastwinds Landing Roadway $5,000 $5,000 $145,000 FEC Improvements $28,500 Tequesta Drive Bridge Repair $40,000 $20,000 Seabrook Road Curbs. &Landscaping Engr. $5,000 Seabrook Road Curbs &Landscaping Improv.(S) $50,000 $50,000 Landscape Architect Fee-Country Club Dr. $25,000 Country Club Landscape Improvement $50,000 $50,000 $50,000 Village Blvd. Landscape Improvement $12,500 Village Roadway Overlay(2.13 miles) $40,700 Village Roadway Overlay(2.42 miles) $43,800 Village Roadway Overlay(4.11 miles) $86,500 Village Roadway Overlay(4.17 miles) $92,150 Village Roadway Overlay(4.29 miles) $86,000 TOTAL $128,800 $141,700 $226,000 $186,500 $257,150 Page 34 VILLAGE OF TEQUESTA PROPOSED 5-YEAR CAPITAL IMPROVEMENT PROGRAM RECREATION FY 98 FY 99 FY 00 FY 01 FY 02 Tequesta Park Basketball Court Resurface $6,200 Constitution Park Basketball Courts Resurface $6,000 Constitution Park Pathway Resurface $20,000 Tequesta Park Tennis Courts Resurface • $10,000 Tequesta Dr. Pathway (Willow to Seabrook) $52,000 TOTAL $0 $6,200 $52,000 $16,000 $20,000 • TOTAL ALL PROJECTS $128,800 $147,900 $278,000 $202,500 $277,150 Page 35 VILLAGE OF TEQUESTA FISCAL YEAR 1998 BOND CONSTRUCTION FUND FUND ANALYSIS UNDESIGNATED FUND BALANCE 10/01/96 $0 ESTIMATED REVENUES FY 97 $21,125 ESTIMATED EXPENDITURES FY 97 $21,125 ESTIMATED FUND BALANCE 09/30/97 $0 ESTIMATED FUND BALANCE 10/01/97 $0 ESTIMATED REVENUES FY98 $350,000 ESTIMATED EXPENDITURES FY98 $350,000 ESTIMATED FUND BALANCE 09/30/98 $0 Page 36 VILLAGE OF TEQUESTA BOND CONSTRUCTION FUND REVENUES & EXPENDITURES FY96 FISCAL YEAR 1997 FISCAL YEAR 1998 ACTUAL BUDGETED ANTICIPATED PROPOSED APPROVED REVENUE Interest Income $17,539 $0 $0 $0 Board-S-ale-Proce d L eu-e-r. 0 k-cYP t-:- $50,000 $0 $0 3, TOTAL REVENUE $67,539 $0 $0 $0 EX E DITU r ements $0 $0 $0 $350,000 Tequesta Park Improvements $0 $19,875 $0 $0 Constitution Park Improvements $490,654 $1,250 $0 $0 TOTAL EXPENDITURES $490,654 $21,125 $0 $350,000 Page 37 VILLAGE OF TEQUESTA FISCAL YEAR 1998 WATER ENTERPRISE FUND OPERATIONS AND DEBT SERVICE FUND ANALYSIS • ESTIMATED REVENUES FY 97 $3,047,900 ESTIMATED OPERATING EXPENDITURES FY 97 $2,497,585 REVENUES IN EXCESS OF OPERATING EXPENSES $550,315 DEBT SERVICE FY 97 $7,500 SURPLUS /(DEFICIT) $542,815 DEBT SERVICE RATIO TO OPERATING REVENUE N/A ESTIMATED REVENUES FY 98 $3,157,900 ESTIMATED OPERATING EXPENDITURES FY 98 $2,394,486 REVENUES IN EXCESS OF OPERATING EXPENSES $763,414 DEBT SERVICE FY 98 $545,234 SURPLUS/(DEFICIT) $218,180 DEBT SERVICE RATIO TO OPERATING REVENUE 1.40 Page 38 VILLAGE OF TEQUESTA WATER DEPARTMENT ENTERPRISE FUND REVENUES FY96 FISCAL YEAR 1997 FISCAL YEAR 1998 DESCRIPTION ACTUAL BUDGETED ANTICIPATED PROPOSED APPROVED GENERAL GOVT. SERVICES Water Sales $2,765,924 $2,705,000 $2,650,000 $2,800,000 Connection Charges $12,605 $10,000 $8,786 $10,000 Fire Hydrant Rent $13,900 $13,900 $13,900 $13,900 Other Income $6,328 $3,000 $4,500 $3,000 Jupiter Increase $419,757 $0 $621,000 $600,000 Water Surcharge $260,538 $240,000 $250,925 $255,000 TOTAL GEN. GOVT. SERVICE $3,479,052 $2,971,900 $3,549,111 $3,681,900 MISCELLANEOUS REVENUE _ Recycling Rebates $899 $0 $0 $0 0/Miscellaneous Revenues $3,641 $1,000 $1,000 $1,000 Interest Income $212,437 $75,000 $75,000 $75,000 Loss on Disposal/Equipment ($107) $0 $0 $0 TOTAL MISCELLANEOUS REVENUE $216,870 $76,000 $76,000 $76,000 , WATER ENTERPRISE FUND TOTALS $3,695,922 $3,047,900 $3,625,111 $3,757,900 • Page 39 FUNCTION: PHYSICAL ENVIRONMENT DEPARTMENT: WATER UTILITY SERVICES ACTIVITY: PUMPING AND STORAGE DESCRIPTION: This activity represents the costs of acquiring raw water, treating raw water to become potable and storage of the treated water. Typical recurring" expenses include well maintenance expenses, treatment chemicals, laboratory analysis costs and upkeep of storage tanks. Personnel costs are those required by Florida Administrative Code for Class B plant staffing. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (5) (5) (5) (6) PERSONAL SERVICES $212,107 $245,225 $245,225 $270,561 OPERATING EXPENSE $961,314 $1,075,910 $966,205 $1,088,216 TOTAL $1,173,421 $1,321,135 $1,211,430 $1,358,777 Page 40 FUNCTION: PHYSICAL ENVIRONMENT DEPARTMENT: WATER UTILITY SERVICES ACTIVITY: DISTRIBUTION • DESCRIPTION: This activity represents all costs associated with the provision and maintenance of the distribution network of pipes, mains, valves, hydrants and meters from the various water storage facilities to the customer's meter. • FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (5) (5) (5) (5) PERSONAL SERVICES $238,435 $259,685 $259,692 $255,501 OPERATING EXPENSE $38,984 $54,295 $42,450 $72,647 TOTAL $277,419 $313,980 $302,142 $328,148 Page 41 FUNCTION: PHYSICAL ENVIRONMENT DEPARTMENT: WATER UTILITY SERVICES ACTIVITY: ADMINISTRATION DESCRIPTION: This activity provides for the administration and general supervision of all Water Department operations including planning, organizing, developing, staffing, controlling, recording, budgeting and training. Additionally, all costs of providing utility billing services, data processing and customer service are included within this activity.. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved (4) (4) (4) (4) PERSONAL SERVICES $198,217 $212,210 $206,222 $193,308 OPERATING EXPENSE $367,582 $650,260 $468,397 $514,252 TOTAL $565,799 $862,470 $674,619 $707,560 TOTAL OPERATING EXPENSES $2,016,639 $2,497,585 $2,188,191 $2,394,486 Page 42 FUNCTION: PHYSICAL ENVIRONMENT DEPARTMENT: WATER UTILITY SERVICES ACTIVITY: DEBT SERVICE DESCRIPTION: This activity represents the Debt Service Payments for the Series'97 Water Revenue Bonds issued in the amount of$7,460,000. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved BOND PRINCIPAL $270,000 $0 $0 $305,000 BOND INTEREST $17,355 $0 $0 $240,234 OTHER DEBT SERVICE $4,474 $5,250 $7,500 $0 TOTAL $291,829 $5,250 $7,500 $545,234 Page 43 FUNCTION: PHYSICAL ENVIRONMENT DEPARTMENT: WATER UTILITY SERVICES ACTIVITY: CAPITAL OUTLAY EXPENDITURES FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved RENEWAL AND REPLACEMENT FUND $56,347 $201,985 $137,880 $51,800 CAPITAL IMPROVEMENT $11,556 $74,050 $57,250 $19,400 RETAINED EARNINGS $775,127 $1,513,435 $1,168,160 $52,600 CONSTRUCTION FUND (R/O EXPENSES) $0 $0 $0 $4,805,000 TOTAL CAPITAL OUTLAY $843,030 $1,789,470 $1,363,290 $4,928,800 Page 44 FUNCTION: PHYSICAL ENVIRONMENT DEPARTMENT: WATER SERVICES ACTIVITY: NON-OPERATING EXPENDITURES FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved AID TO COMMUNITY ORGANIZATIONS $12,500 $10,000 $10,000 $10,000 INTERFUND TRANSFERS GENERAL FUND $90,000 $90,000 $90,000 $140,000 CAPITAL IMPROV. FUND $75,000 $75,000 $75,000 $75,000 TOTAL $177,500 $175,000 $175,000 $225,000 TOTAL WATER DEPT. $2,485,968 $2,677,835 $2,370,691 $3,164,720 Page 45 VILLAGE OF TEQUESTA FISCAL YEAR 1998 REFUSE AND RECYCLING ENTERPRISE FUND FUND ANALYSIS ESTIMATED FUND BALANCE 10/01/96 $3,489 ESTIMATED REVENUES FY 97 $299,060 ESTIMATED EXPENDITURES FY 97 $297,380 ESTIMATED FUND BALANCE 09/30/97 $5,169 ESTIMATED FUND BALANCE 10/01/97 $5,169 ESTIMATED REVENUES FY98 $337,750 ESTIMATED EXPENDITURES FY98 $333,180 ESTIMATED FUND BALANCE 09/30/98 $9,739 Page 46 FUNCTION: PHYSICAL ENVIRONMENT DEPARTMENT: PUBLIC WORKS ACTIVITY: GARBAGE SOLID WASTE DISPOSAL DESCRIPTION: This fund accounts for revenues received from Non-Ad Valorem Assessment and billed charges for residential refuse and recycling collection services. Nichols Sanitation provides bi-weekly collection service per an exclusive franchise agreement with the Village. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved REVENUES CHARGES FOR SERVICES $263,750 $295,310 $296,705 $334,000 MISCELLANEOUS REVENUE $787 $3,750 $3,750 $3,750 TOTAL REVENUE $264,537 $299,060 $300,455 $337,750 EXPENDITURES OPERATING EXPENSES $263,228 $297,380 $295,200 $333,180 Page 47 VILLAGE OF TEQUESTA FISCAL YEAR 1998 STORMWATER UTILITY ENTERPRISE FUND FUND ANALYSIS ESTIMATED FUND BALANCE 10/01/96 $0 ESTIMATED REVENUES FY 97 $281,300 ESTIMATED EXPENDITURES FY 97 $241,880 ESTIMATED FUND BALANCE 09/30/97 $39,420 ESTIMATED FUND BALANCE 10/01/97 $39,420 ESTIMATED REVENUES FY98 $220,300 ESTIMATED EXPENDITURES FY98 $239,255 ESTIMATED FUND BALANCE 09/30/98 $20,465 Page 48 FUNCTION: PHYSICAL ENVIRONMENT DEPARTMENT: PUBLIC WORKS ACTIVITY: STORMWATER DRAINAGE/FLOOD CONTROL DESCRIPTION: This fund is established to account for non ad-valorem assessment revenues and expenditures for stormwater drainage system maintenance, drainage improvements and to provide required governmental mandates concerning water quality(NPDES) associated with stormwater run-off and flood control. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved REVENUES (1) (1) (1) CHARGES FOR SERVICES $0 $198,000 $200,119 $217,800 MISCELLANEOUS REVENUE $0 $2,500 $2,500 $2,500 INTER-FUND TRANSFERS $0 $80,800 $80,800 $0 TOTAL REVENUE $0 $281,300 $283,419 $220,300 EXPENDITURES PERSONAL SERVICE $0 $51,175 $50,775 $53,355 • OPERATING EXPENSES $0 $44,405 $39,960 $56,600 CAPITAL OUTLAY $0 $86,000 $95,370 $69,000 INTER-FUND TRANSFERS (DEBT SERV) $0 $60,300 $60,300 $60,300 TOTAL EXPENDITURES $0 $241,880 $246,405 $239,255 Page 49 VILLAGE OF TEQUESTA PROPOSED 10-YEAR CAPITAL IMPROVEMENT PROGRAM STORMWATER UTILITY FY 98 FY 99 FY 00 FY 01 FY 02 FY 03 FY 04 FY 05 FY 06 FY 07 Tequesta Dr.Diversion $54,000 L. 1 Fairview East Drainage Modification $90,000 Golfview Dr.Drainage Modification $50,000 Country Club Dr.Drainage Expansion $48,000 Bridge Road Drainage Improvement $90,000 _ A Riverside Drive Drainage Improvement $85,000 North Dover Rd.Drainage Improvement • $100,000 Swale Reshape $50,000 $50,000 $50,000 $50,000 Video Drainage System $10,000 $10,000 $10,000 Drainage Study $15,000 Pipe Replacement $50,000 $50,000 $50,000 $50,000 TOTAL $69,000 $100,000 $108,000 $100,000 $85,000 $100,000 $100,000 $100,000 $100,000 $100,000 Page 50 VILLAGE OF TEQUESTA FISCAL YEAR 1998 LAW ENFORCEMENT TRUST FUND FUND ANALYSIS ESTIMATED FUND BALANCE 10/01/96 ESTIMATED REVENUES FY 97 ESTIMATED EXPENDITURES FY 97 ESTIMATED FUND BALANCE 09/30/97 $0 ESTIMATED FUND BALANCE 10/01/97 $0 ESTIMATED REVENUES FY98 ESTIMATED EXPENDITURES FY98 ESTIMATED FUND BALANCE 09/30/98 $0 Page 51 VILLAGE OF TEQUESTA SPECIAL LAW ENFORCEMENT TRUST FUND REVENUES FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved FORFEITURES/CONF. $1,817 $0 $0 $0 TOTAL $1,817 $0 $0 $0 Page 52 FUNCTION: SPECIAL LAW ENFORCEMENT DEPARTMENT: TRUST FUND ACTIVITY: SPECIAL LAW ENFORCEMENT TRUST FUND DESCRIPTION: The Special Law Enforcement Trust Fund is established to account for revenues and expenditures of confiscated property or cash forfeitures. FY 96 FISCAL YEAR 1997 FISCAL YEAR 1998 Actual Budgeted Anticipated Proposed Approved PERSONAL SERVICES $337 $0 $0 $0 OPERATING EXPENSES $0 $0 $0 $0 TOTAL $337 $0 $0 $0 • Page 53 S ,fie VILLAGE OF TEQUESTA , . . F ?coo ... . r z '1 '1'; ':.\*./.. I F-- -1, ,- #4, iso to SUPPLEMENTAL BUDGET REPORT FISCAL YEAR 1998 v FY 96 BUD 97 YTD EST 97 BUD 98 FY 96 . BUD 97 . YTD. EST 97 BUD 98 REVENUE 1 GENERAL FUND REVENUE 31 TAXES 311010 CUR AD VALOREM TAXES 2,158,420 2,232,985 2,192,892 2,232,985 2,364,227 311011 DEL AD VALOREM TAXES 2,394 5,000 2,160 5,000 . 5,000 314020 ELECTRIC UTILITY TAX 352,002 342,060 255,833 342,060 352,000 314021 TELEPHONE UTILITY TAX 79,172 72,000 55,203 72,000 85,055 314022 WATER UTILITY TAX 93,197 92,250 16,039 92,250 97,000 PROPANE UTILITY TAX 16,771 15,000 14,041 15.000 • 16.500 TOTALS 2,701,956 2,759,295. 2,536,168 2,759,295 2,919,782 LICENSES & PERMITS , 321026 HOME OCC. LICENSES 900 0 0 0 0 322026 BUILDING PERMITS 144,990 0 0 • 0 0 322027 0 LICENSES & PERMITS • 2,777 . 0 0 0 0 322030 WTR PROT& CONS FEES 4,365 0 0 0 0 329028 ALARM PERMITS 4,460 4,500 5,160 5,160 5,500 329029 TRUCK SPEC PERMITS 8.767 6,000 5,163 6,000 6,000 TOTALS 166,259 10,500 10,323 11,160 11,500 33 INTER-GOVERNMENTAL 331170 FED COPS FAST PROG 21,220 19,990 10,858 19,990 11,400 334510 DCA EAR GRANT 3,518 0 0 0 0 335030 INSURANCE PREMIUM TAX 1,400 0 0 0 0 335035 CIGARETTE TAX 13,494 13,500 31,232 31,232 13,500 335036 ALCOHOL BEVERAGE LIC 4,729 4,500 4,213 4,500 4,500 335038 STATE REV SHARING 129,219 129,200 86,140 129,200 129,200 335045 STATE ALT FUEL TAX 0 0 0 0 0, 335180 LOC 1/2 CENT SALES TAX 275,890 260,000 169,708 260,000 285,000 335230 FIRE INCENTIVE PAY 1,170 1,800 600 1,800 1,800 337210 PBC EMS GRANT 0 2,500 3,421 3,421 2,500 337215 STATE EMS GRANT 14,674 0 0 0 0 337220 PBC E-911 GRANT 0 14,790 0 14,790 0 338045 CW REGISTRATIONS 21,505 0 854 854 0 338048 LOC GAS TAX 6 CENTS 111,337 110,000 71,217 110,000 120,000 338051 RECYCLING REIMB 4,179 0 0 0 0 338052 PBC 911 MAINT REIMB 9,863 9,945 12,653 12,653 9,945 338410 LOC GAS TAX 1ST 5 CTS 53,124 50,000 33,572 50,000 54,000 360079 0/MISC REVENUES 0 0 0 0 0 TOTALS 665,322 • 616,225 424,468 638,440 631,845 34 _ CHARGES FOR SERVICES 341052 CERTIFICATIONS/COPIES 2,497 2,000 1,351 2,000 2,000 342055 FIRE PLAN REVIEW FEES 5,237 4,500 21,159 21,159 2,500 342056 FIRE INSPECTIONS 7,160 9,000 3,730 9,000 14,000 342058 M/P ACADEMY 1,260 700 ' 130 700 700 347069 EXTRA DUTY CONTR SERVICE 4,439 4,500 2,438 4,500 4,500 347070 FIRE RESCUE SERVICE JIC 159,879 164,560 123,417 164,560 150,007 347071 EMS TRANSPORTATION SER 0 52,420 376 52,420 71,340 347073 FIRE RESCUE CPR PROGRAM . 0 1,000 165 1.000 2,000 TOTALS 180,472 238,680 152,766 255,339 247,047 Page 1 . FY 96 BUD 97 YTD EST 97 BUD 98 35 FINES AND FORFEITURES 350070 COURT FINES 71,364 50,000 28,104 50,000 70,000 350071 PARKING TICKETS 4,550 3,500 2,165 3,500 4,500 350074 CODE ENFORCEMENT FINES 0 1,000 5,000 6.000 1,000 TOTALS 75,914 54,500 35,269 59,500 75,500 36 MISCELLANEOUS REVENUE 360020 PBC TAX COLLECTOR INT 6,362 5,000 5,063 5,000 5,000 360075 INTEREST INCOME 77,724 39,115 17,716 39,115 75,000 360079 OTHER MISC REVENUE 4,823 5,000 1,029 5,000 5,000 360083 POLICE DEPT SALES 0 1,600 8,470 8,470 2,000 360085 FIRE DEPT SALES 576 1,000 1,938 1,000 1,000 366100 CONTRIBUTIONS 0 0 700 700 Q TOTALS 89,485 51,715 34,916 59,285 88,000 • NON-REVENUES 38 INTER-FUND TRANSFERS 381801 IMP BOND REVENUE FUND 261,600 266,900 0 266,900 285,410 WATER SYS REVENUE FUND 94.000 90,000 0 90.000 140.000 TOTALS 355,600 356,900 0 356,900 425,410 38 0 INTER-GOVERNMENTAL 389096 ADMIN MGMT COMM DEV FD 0 5,400 2,700 5,400 7,470 389097 ADMIN MGMT R&R FUND 0 3,350 4,125 3,350 3,350 389098 ADMIN MGMT ST WTR UTIL FD 0 5,000 3,750 5,000 6,275 389099 ADMIN MGMT WATER FUND 145,760 149.400 112.601 149.400 166.025 TOTALS 145,760 163,150 123,176 163,150 183,120 39 0 FINANCING SOURCES 389100 LEASE PURCHASE PROCEEDS 20,452 0 0 0 0 389200 LOAN PROCEEDS EMS 0 180.665 180.665 180,665 0 TOTALS 20,452 180,665 180,665 180,665 0 GENERAL FUND TOTALS 4,401,220 4,431,630 3,497,750 4,483,734 4,582,204 FUND BALANCE 710,822 TOTAL REVENUE AND FUND BALANCE 5.293.026 EXP 96 BUD 97 YTD EST 97 BUD 98 1 GENERAL FUND EXPENDITURES 10-511 COUNCIL 2 OPERATING EXPENSES 4000 TRAVEUPER DIEM 13,912 13,400 .8,800 12,000 13,500 4900 MISCELLANEOUS 1,160 500 186 500 1,000 5400 BOOKS/PUB DUES 5,049 4,925 3,435 5,340 5,710 5215 MISC. EQUIPMENT 0 0 0 0 0 TOTALS 20,121 18,825 12,421 17,840 20,210 11-512 MANAGER'S OFFICE 1 PERSONAL SERVICES 1200 . SALARY/WAGES 142,533 154,955 89,069 145,275 162,085 2100 FICA TAXES 10,930 12,815 6,397 8,925 12,580 Page 2 f f FY 96 BUD 97 YTD EST 97 BUD 98 2200 RETIRE. CONTRIBUTIONS 28,786 32,560 12,359 37,635 28,355 2300 LIFE/HEALTH INSURANCE 21,911 27,560 14,717 25,630 21,490 2400 WORKERS COMP INSURANCE 800 1,190 715 715 1,400 2700 ICMA-DEF. COMP. PLAN 3,484 4,180 2,454 4.180 4 60 TOTALS 208,444 233,260 125,711 222,360 230,270 OPERATING EXPENSES 4000 TRAVEUPER DIEM 7,977 8,710 4,238 8,710 9,530 4406 OFFICE/MACH. MAINT. 904 2,145 532 1,600 2,370 4700 PRINTING & BINDING 17 150 16 50 150 4900 MISCELLANEOUS 0 300 118 300 300 5100 OFFICE SUPPLIES 1,102 1,840 485 1,840 1,895 5215 MISC. EQUIPMENT 446 350 472 315 2,755 5400 BOOKS/PUB DUES 1,462 1,565 804 1,565 2,135 5401 PER. TRAINING 660 500 160 4$0 500 TOTALS 12,568 15,560 6,825 14,380 19,635 CAPITAL OUTLAY 6064 MACH/EQUIP. 3,991 2,050 1,000 2,050 3,400 TOTALS 3,991 . 2.050 1,000 2,050 3,400 • DEPARTMENT TOTALS 225,003 250,870 133,535 238,790 253,305 PERSONNEL DIVISION PERSONAL SERVICES SALARY/WAGES 0 0 0 0 34,749 FICA TAXES 0 0 0 0 2,660 RETIRE. CONTRIBUTIONS 0 0 0 0 6,140 LIFE/HEALTH INSURANCE 0 0 0 0 5,330 WORKERS COMP INSURANCE 0 0 0 0 250 TOTALS 0 0 0 0 49,129 OPERATING EXPENSES TRAVEUPER DIEM 0 0 .0 0 1,225 OFFICE/MACH. MAINT. 0 0 0 0 1,470 PRINTING & BINDING 0 0 0 0 100. MISCELLANEOUS 0 0 0 0 100 OFFICE SUPPLIES 0 0 0 0 460 MISC. EQUIPMENT 0 0 0 0 1,995 BOOKS/PUB DUES 0 0 0 0 1,160 PER. TRAINING 0 0 0 0 500 TOTALS 0 0 0 0 7,010 CAPITAL OUTLAY MACH/EQUIP. 10 0 0 0 4,740 TOTALS 0 0 0 0 4,740 DEPARTMENT TOTALS 0 0 0 0 60,879 12-512 CLERKS OFFICE 2 OPERATING EXPENSES 3103 CODIFICATION 2,580 3,020 0 3,565 3,020 3112 RECORDING SECY SERVICE 11,585 12,840 6,535 10,935 13,485 3225 ELECTION EXPENSE 263 2,010 1,511 1,510 4,020 3405 LEGAL ADVERTISING 8,281 8,320 1,544 3,975 7,295 4000 TRAVEUPER DIEM 16 125 0 1,000 1,000 4407 STORAGE RENTAL 1,512 1,630 870 1,440 0 5215 MISC. EQUIPMENT 0 0 0 300 300 5218 MICROFILM SER/SUPPLIES 98 200 0 175 200 5400 BOOKS/PUB DUES 341 755 219 505 855 5401 PER. TRAINING 14� 150 0 150 150 Page 3 ,' 1 FY 96 BUD 97 YTD EST 97 BUD 98 TOTALS 24,825 29,050 10,679 23,555 30,325 CAPITAL OUTLAY 6064 MACH/EQUIP. Q 2,175 2.175 2,175 1.000 TOTALS Q 2,175 2,175 2,175 1,000 DEPARTMENT TOTALS 24,825 31,225 12,854 25,730 31,325 13-513 FINANCE 1 PERSONAL SERVICE 1200 SALARY/WAGES 115,287 118,000 67,700 105,000 124,500 1512 BONUS PAY PLAN 54 2,000 0 1,000 1,000 1600 COMPENSATED ABSENCES 10,697 0 0 0 0 2100 FICA TAXES 9,537 9,450 5,066 8,050 9,600 2200 RETIRE. CONTRIBUTIONS 21,662 21,460 7,747 13,200 14,850 2300 LIFE/HEALTH INSURANCE 13,412 14,230 7,905 11,500 15,830 2400 WORKERS COMP INSURANCE 751 880 5aQ 750 9_QQ TOTALS 171,400 166,020 88,948 139,500 166,680 2 OPERATING EXPENSES 3100 PERSONNEL SERVICES. 3,876 5,200 0 3200 ACC/AUDITING SERVICE 18,756 21,000 20,262 21,000 22,500 3201 PAYROLL SERVICES 0 3,500 671 3,500 3,500 3220 COMPUTER PROGRAM SERV 778 1,500 1,430 1,200 1,500 4000 TRAVEUPER DIEM 1,082 1,200 688 1,000 1,200 4406 OFFICE/MACH. MAINT. 4,509 5,000 3,600 4,500 5,000 4900 MISCELLANEOUS 380 500 731 500 500 5100 OFFICE SUPPLIES 6,397 5,000 3,703 5,000 5,000 5215 MISC. EQUIPMENT 538 1,250 1,270 1,250 1,250 5400 BOOKS/PUB DUES 353 400 554 • 400 400 5401 PER. TRAINING 15 5QQ Q 500 50_Q TOTALS 32,793 39,850 32,909 44,050 41,350 3 CAPITAL OUTLAY 6064 MACH/EQUIP. 3,678 2,500 5,814 2,500 2.500 TOTALS 3,678 2,500 5,814 2,500 2,500 DEPARTMENT TOTALS 207,871 208,370 ` 127,670 186,050 210,530 14-514 LEGAL SERVICES 2 OPERATING EXPENSES 3101 LEGAL SERVICES 151,032 92.000 61,415 93,700 100.000 DEPARTMENT TOTALS 151,032 92,000. 61,415 93,700 100,000 16-519 OTHER GENERAL GOVERNMENT 1 PERSONAL SERVICE 1512 BONUS PAY PLAN 0 10,500 •0 11,480 11,825 1513 SICK LEAVE CONV PAY 0 12,500 0 12,500 12,875 1600 COMPENSATED ABSENCES 0 15,000 0 15,000 15,450 2300 LIFE/HEALTH INSURANCE 3,118 0 0 0 0 2400 WORKERS COMP INSURANCE 0 0 0 0 0 2500 U/COMP REIMB. PAYMENTS 0 1,000 1,896 0 1,000 2600 EMPLOYEE RECOG. PROGRAN 1,966 2,400 1,483 2,483 2,600 2800 EMPLOYEE ASSIST. PROG. 1,891 2,040 • 1,446 2,136 2,080 2850 EDUCATION REIMB:PROG. 5,941 8,830 3.805 6,500 6,000 TOTALS 12,916 52,270 8,630 50,099 51,830 2 OPERATING EXPENSES 1520 PART-TIME SEC. SERVICE 75 4,050 73 4,050 4,050 3113 PROF SERVICES (ERIP) 0 0 0 3,000 0 Page 4 • FY 96 BUD 97 YTD EST 97 BUD 98 3115 APPRAISAUSURVEY SERVICE 7,250 0 0 0 0 3116 CONTRACTUAL SECY SERVICE 0 0 0 0 0 3117 ANNEXATION EXPENSE 0 1,000 0 1,000 1,000 3209 PENSION ACTUARIAL SERVI 4,795 0 0 0 0 3220 COMPUTER PROGRAM SERVIC 911 850 0 0 0 3302 MEDIATION SERVICES 0 13,350 13,333 13,350 0 • 4000 TRAVEUPER DIEM 746 275 0 0 0 4100 COMMUNICATION SERVICE 5,555 4,500 3,054 3,309 5,000 4200 TRAN/POSTAGE 7,683 7,800 4,660 7,800 8,165 4300 UTILITY SERVICE 5,903 16,610 11,243 12,355 16,610 4403 EQUIPMENT LEASES 4,775 8,915 3,878 6,345 9,925 4404 FIRE/H RENT 13,900 13,900 0 13,900 13,900 4408 OFFICE LEASE 0 13,750 9,819 13,750 24,370 4500 INSURANCE 28,148 28,485 99,570 28,485 29,340 4603 BLDG/FACILITY MAINT. 7,634 7,390 9,525 10,345 8,000 4620 RELOCATION EXPENSE 0 11,750 12,857 15,986 0 4700 PRINTING & BINDING 409 500 298 450 500 4900 MISCELLANEOUS 5,768 3,600 2,670 3,279 4,000 4904 VILLAGE NEWSLETTER 11,496 12,000 6,594 8,769 12,750 4910 NO. COUNTY EDUCAT. COM 80 3,400 645 0 0 5100 OFFICE SUPPLIES 6,186 4,985 3,141 4,985 6,050 5215 MISC. EQUIPMENT 908 530 0 530 550 5400 BOOKS/PUB DUES 1,212 1,200 702 2,106 1.350 TOTALS 113,434 158,840 182,062 153,794 145,560 3 CAPITAL OUTLAY 9104 MACH/EQUIP. ' 3,140 1,500 0 1,500 1,500 9109 BUILDING RENOVATIONS 6.350 0 0 0 0 TOTALS 9,490 .1,500 0 1,500 1,500 6 INTER-FUND TRANSFERS 9104 • TRANS. CAP. IMP. FUND 215,030 75,000 75,000 75,000 100,000 9109 TRANS STORM WTR UTIL FD 0 80.800 ' 0 80.800 0 TOTALS 215,030 155,800 75,000 155,800 100,000 DEPARTMENT TOTALS 350,870 368,410 265,692 361,193 298,890 TOTAL GENERAL GOVERNMENT 959,601 969,700 613,587 897,573 975,139 17-521 POLICE DEPARTMENT 1 ADMINISTRATION DIVISION 1 PERSONAL SERVICES 1200 SALARY/WAGES 167,539 139,000 82,489 139,000 147,600 1512 BONUS PAY PLAN 2,357 0 0 0 0 1514 EARLY RET INCENTIVE PROG 29,870 0 0 0 0 1600 COMPENSATED ABSENCES 29,479 0 0 2100 FICA TAXES 15,223 10,635 6,279 10,635 11,300 2200 RETIRE. CONTRIBUTIONS 47,124 34,110 19,873 34,110 36,600 2300 LIFE/HEALTH INSURANCE 19,616 18,285 11,415 18,000 13,900 2400 WORKERS COMP INSURANCE 13,406 10,230 6,138 10,230 11,100 2855 EMPLOYEE PHYS/PSYC. 3,090 6,810 1,240 6,000 7,000 TOTALS 327,704 219,070 127,434 217,975 227,500 2 OPERATING EXPENSES 3222 NAMAC STUDY COMM 738 0 0 0 0 3900 EXTRA DUTY CONTRACT SERA 3,863 3,500 1,240 3,500 3,500 4000 TRAVEUPER DIEM 1,946 2,055 664 2,000 2,655 4100 COMMUNICATION SERVICE 1,891 2,675 1,190 2,675 2,700 4403 EQUIPMENT LEASES 195 220 201 200 220 4406 OFFICE/MACH. MAINT. 1,017 1,400 157 1,400 1,200 Page 5 FY 96 BUD 97 YTD EST 97 BUD 98 4500 INSURANCE 25,518 27,780 3,914 27,780 30,400 4601 GEN. MAINTENANCE 288 400 62 400 400 4602 VEHICLE MAINTENANCE 672 1,300 135 1,200 1,300 4700 PRINTING & BINDING 240 775 100 775 975 4900 MISCELLANEOUS 1,785 2,450 771 2,450 3,350 5100 OFFICE SUPPLIES 1,011 1,955 1,146 1,955 500 5131 CRIME PREVENTION SUPPLIES 0 0 0 0 3,250- 5201 GAS/OIL 841 990 914 990 1,515 5214 UNIFORMS & EQUIPMENT 2,152 2,075 1,749 2,075 2,075 5215 MISC. EQUIPMENT 1,802 1,015 688 1,015 1,125 5216 PHOTONIDEO SUPPLIES 38 360 35 360 360 5400 BOOKS/PUB DUES 743 705 613 700 740 5401 PER. TRAINING 1,988 2,715 2,358 2,700 2,570 6750 CONTINGENCIES Q 0 0 0 0 TOTALS 46,728 52,370 15,936 52,175 58,835 3 CAPITAL OUTLAY 6064 MACHINERY/EQUIPMENT 0 1,700 850 1,700 1,800 TOTALS 0 1,700 850 1,700 1,800 DIVISION TOTALS 374,432 273,140 144,220' 271,850 288,135 2 COMMUNICATION DIVISION 1 PERSONAL SERVICES 1200 SALARY/WAGES 111,238 116,700 64,181 116,700 118,814 1400 OVERTIME 5,148 5,000 1,642 5,000 3,300 1410 HURRICANE SALARIES 0 0 0 0 0 1510 HOLIDAY PAY 1,407 5,100 1,768 5,000 5,300 1512 BONUS PAY PLAN 528 0 0 0 0 2100 FICA TAXES 9,083 9,710 5,121 9,700 9,857 2200 RETIRE. CONTRIBUTIONS 19,819 22,400 7,336 22,400 20,608 2300 LIFE/HEALTH INSURANCE 16,376 17,430 10,196 17,000 13,400 2400 WORKERS COMP INSURANCE 709 850 510 850 1,000 TOTALS 164,308 177,190 90,753 176,650 172,279 2 OPERATING EXPENSES 4000 TRAVEL/PER DIEM 173 630 592 630 1,000 4100 COMMUNICATION SERVICE 2,086 2,290 1,051 2,290 2,300 4406 OFFICE/MACH. MAINT. 1,780 2,225 749 2,225 2,050 4607 COMMUN. MAINT. 7,533 9,580 6,647 9,580 9,890 4700 PRINTING & BINDING 0 50 0 0 50 4900 MISCELLANEOUS 270 350 122 350 450 5100 OFFICE SUPPLIES 838 1,010 172 1,000 935 5214 UNIFORMS & EQUIPMENT 2,482 2,830 2,245 2,830 3,035 5215 MISC. EQUIPMENT 489 2,595 80 1,500 2,775 5400 BOOKS/PUB DUES 242 390 265 390 390 5401 PER. TRAINING 1 246 1.250 398 1 250 1.450 TOTALS 17,139 23,200 12,320 22,045 24,325 3 CAPITAL OUTLAY 6064 MACH/EQUIP. 22,047 5,445 4,672 5,445 9,850 6713 BUILDING RENOVATIONS 4,239 0 0 0 0 7100 DEBT SERVICE PRINCIPAL 4,774 3,315 3,311 3,315 3,690 7200 DEBT SERVICE INTEREST 318 1,785 1.781 1.785 1,410 TOTALS 31,378 10,545 9,764 10,545 14,950 DIVISION TOTALS 212,825 210,935 112,837 209,240 211,554 3 COMPLIANCE INSPECTION DIV 1 PERSONAL SERVICES Page 6 • FY 96 BUD 97 YTD EST 97 BUD 98 1200 SALARY/WAGES 37,834 39,350 23,942 39,350 44,598 1512 BONUS PAY PLAN 722 0 0 0 0 2100 FICA TAXES 3,074 3,020 1,893 3,020 3,450 2200 RETIRE. CONTRIBUTIONS 10,811 10,835 4,592 10,835 12,342 2300 LIFE/HEALTH INSURANCE 3,400 3,620 2,086 3,600 5,450 2400 WORKERS COMP INSURANCE 3.066 3,680 2,210 3.680 4.300 TOTALS 58,907 60,505 34,722 60,485 70,141 2 OPERATING EXPENSES 3101 , LEGAL SERVICES 0 2,400 475 1,500 2,400 4000 TRAVEUPER DIEM 0 250 30 250 650 4100 COMMUNICATION SERVICE 325 430 243 430 450 4403 EQUIPMENT LEASES 0 110 0 110 110 4406 OFFICE/MACH. MAINT. 265 300 300 300 300 4602 VEHICLE MAINTENANCE 1,489 1,500 455 1,250 1,250 4700 PRINTING & BINDING 150 400 55 400 450 4900 MISCELLANEOUS 669 500 73 500 500 5100 OFFICE SUPPLIES 183 250 187 250 250 5201 GAS/OIL 469 530 455 530 660 5214 UNIFORMS & EQUIPMENT 572 675 581 650 675 5215 MISC. EQUIPMENT 0 250 130 250 420 5216 PHOTONIDEO SUPPLIES 57 195 0 180 180 5400 BOOKS/PUB DUES 97 310 213 310 310 5401 PER. TRAINING 391 740 681 740 1,140 TOTALS 4,667 8,840 3,877 7,650 9,745 3 CAPITAL OUTLAY 6064 MACH/EQUIP. 0 Q 0 0 80_8 TOTALS 0 0 0 0 800 DIVISION TOTALS 63,574 69,345 38,599 68,135 80,686 4 INVESTIGATIVE DIVISION 1 PERSONAL SERVICES 1200 SALARY/WAGES 44,306 45,450 29,306 45,450 45,952 1400 OVERTIME 1,497 2,360 1,110 2,360 2,500 1512 BONUS PAY PLAN 1,000 0 0 0 0 2100 FICA TAXES 3,573 3,660 2,359 3,660 3,747 2200 RETIRE. CONTRIBUTIONS 12,124 13,150 5,517 13,150 13,329 2300 LIFE/HEALTH INSURANCE 6,640 7,075 4,212 7,000 5,460 2400 WORKERS COMP INSURANCE 3.849 4,400 2,640 4,400 4.600 TOTALS 72,989 76,095 45,145 76,020 75,588 2 OPERATION EXPENSES 4000 TRAVEUPER DIEM 339 500 0 500 500 4100 COMMUNICATION SERVICE 933 1,555 588 1,555 1,575 4403 EQUIPMENT LEASES 0 0 100 100 0 4406 OFFICE/MACH. MAINT. 73 350 350 350 375 4602 VEHICLE MAINTENANCE 221 700 228 700 700 4700 PRINTING & BINDING 51 50 0 50 75 4900 MISCELLANEOUS 216 300 212 300 325 5100 OFFICE SUPPLIES 224 500 214 500 500 5201 GAS/OIL 823 • 850 580 850 1,125 5214 UNIFORMS & EQUIPMENT 887 1,010 875 1,000 1,005 5215 MISC. EQUIPMENT 0 690 569 690 1,000 5216 PHOTONIDEO SUPPLIES 349 480 96 480 500 5400 BOOKS/PUB DUES 275 500 286 500 450 5401 PER. TRAINING 5_82 790 340 700 7_85 TOTALS 4,973 8,275 4,438 8,275 8,915 Page 7 FY 96 BUD 97 YTD EST 97 BUD 98 3 CAPITAL OUTLAY 6064 MACH/EQUIP. 1.645 '1.200 840 1,200 1,260 TOTALS 645 1,200 8_4_Q 1.200 1,260 DIVISION TOTALS 79,607 85,570 50,423 85,495 85,763 5 PATROL DIVISION 1 PERSONAL SERVICES 1200 SALARY/WAGES 401,518 444,000 252,626 430,000 426,494 1400 OVERTIME 26,490 27,000 19,468 27,000 28,500 1410 HURRICANE SALARIES ' 0 0 0 0 0 1510 • HOLIDAY PAY 15,166 20,000 3,128 19,000 21,100 1512 BONUS PAY PLAN 2,516 0 0 0 0 2100 FICA TAXES 34,257 37,570 21,150 36,570 35,339 2200 RETIRE. CONTRIBUTIONS 122,736 134,980 49,680 130,980 123,453 2300 LIFE/HEALTH INSURANCE 55,771 66,735 35,867 66,000 51,300 2400 WORKERS COMP INSURANCE 37.689 45,070 30,600 44.070 41.950 TOTALS 696,143 775,355 412,519 753,620 728,136 2 OPERATING EXPENSES 4000 TRAVEUPER DIEM 1,365 2,000 1,424 2,000 2,500 4100 COMMUNICATION SERVICE 677 1,030 385 1,030 1,350 4406 OFFICE/MACH. MAINT. 450 550 619 550 850 4601 GEN. MAINTENANCE 2,077 3,865 1,493 3,865 3,900 4602 VEHICLE MAINTENANCE 13,248 14,500 6,925 14,500 16,000 4700 PRINTING& BINDING 607 700 699 700 850 4900 MISCELLANEOUS 1,307 1,800 443 1,800 1,800 5100 OFFICE SUPPLIES 466 750 515 750 750 5201 GAS/OIL 14,255 11,070 11,985 18,000 18,600 5214 UNIFORMS & EQUIPMENT 10,144 11,685 8,143 11,685 11,685 5215 MISC. EQUIPMENT 3,975 3,725 4,687 3,725 5,060 5216 PHOTO/VIDEO SUPPLIES 959 1,055 984 1,055 1,500 5400 BOOKS/PUB DUES 436 580 252 575 565 5401 PER. TRAINING 6.336 9,310 3.456 9.310 9,710 TOTALS 56,302 62,620 42,008 69,545 75,120 3 CAPITAL OUTLAY 6064 MACH/EQUIP. 36,745 46,000 44,196 46,000 58,100 6713 BUILDING RENOVATIONS 0 0 0 0 Q TOTALS 36,745 46,000 44,196 46,000 58,100 DIVISION TOTALS 789.190 883,975 498.723 869,165 861,356 DEPARTMENT TOTALS 1,519,628 1,522,965 844,802 1,503,885 1,527,494 19 CIVIL PREPARATION 525 EMERGENCY/DISASTER RELIEF 2 OPERATING EXPENSES 4000 TRAVEUPER DIEM '. 0 0 0 0 1,090 4100 COMMUNICATION SERVICES 0 0 0 0 970 4406 OFFICE MACHINE MAINT 0 0 0 0 0 4900 MISCELLANEOUS 0 0 0 0 100 5120 MATERIAUSUPPLIES 0 0 0 0 2,360 5140 SAFETY SUPPLIES 0 0 0 0 830 5207 SMALL TOOLS & EQUIPMENT 0 0 0 0 225 5212 CIVIL DEFENSE 969 2,500 181 181 500 5213 DISASTER RELIEF 0 0 0 0 1,000 5215 MISC. EQUIPMENT 0 0 0 0 645 5216 PHOTOGRAPHIC EQUIPMENT 0 0 0 0 105 Page 8 FY 96 BUD 97 YTD EST 97 BUD 98 TOTALS 969 2,500 181 181 7,825 3 CAPITAL OUTLAY 6064 MACH/EQUIP. 0 0 4 0 TOTALS 0 0 0 ' 0 0 DEPARTMENT TOTALS 969 2,500 181 181 7,825 19 FIRE/RESCUE SERVICE 527 FIRE/RESCUE DIVISION 1 PERSONAL SERVICE 1200 SALARY/WAGES 458,957 492,235 282,159 492,235 529,040 1400 OVERTIME WAGES 36,730 20,550 25,355 20,550 25,940 1510 HOLIDAY PAY 2,208 2,470 3,034 2,470 5,980 2100 FICA TAXES 35,933 38,190 22,821 38,190 43,895 2210 FIRE/RESCUE RET. CONT. 70,343 71,500 48,095 71,500 87,390 2300 LIFE/HEALTH INSURANCE 61,988 75,900 47,200 75,900 61,640 2400 WORKERS COMP INSURANCE 33,369 40,415 24,250 40,415 40,925 2855 EMPLOYEE PHYS/PSYC. 5.226 4.445 40 4,445 4,445 TOTALS 704,754 745,705 452,953 745,705 799,255 2 OPERATING EXPENSES 3118 VOLUNTEER FIRE FIGHTERS 14,593 12,550 6,413 12,550 11,610 3119 PART-TIME SERVICES 0 9,090 1,924 9,090 12,830 4000 TRAVEUPER DIEM 1,422 3,795 145 3,795 2,945 4100 COMMUNICATION SERVICE 4,003 4,150 2,505 4,150 6,395 4300 UTILITY SERVICE 2,352 1,705 1,520 1,705 2,260 4406 OFFICE/MACH. MAINT. 739 1,075 956 1,075 1,325 4500 INSURANCE 10,668 15,025 451 15,025 6,530 4601 GEN. MAINTENANCE 4,237 4,140 1,929 4,140 4,160 4602 VEHICLE MAINTENANCE 12,343 11,910 8,040 11,910 12,120 4603 BLDG/FACILITY MAINT. 2,625 3,720 3,701 3,720 2,700 4607 COMMUN. MAINT. 1,715 2,325 1,902 2,325 2,715 4700 PRINTING & BINDING 639 630 186 630 630 4900 MISCELLANEOUS 2,998 2,700 1,643 2,700 2,840 5100 OFFICE SUPPLIES 1,065 1,260 1,425 1,260 1,210 5120 HAZMAT SUPPLIES 504 0 0 0 0 5130 FIRE PREVENTION SUPPLIES 746 800 0 800 800 5140 SAFETY SUPPLIES 1,504 3,995 3,823 3,995 3,060 5201 GAS/OIL 4,730 4,020 4,854 4,020 4,500 5204 CHEMICALS 497 980 1,151 980 800 5207 SM TOOLS EQUIP. 191 240 195 240 240 5214 UNIFORMS & EQUIPMENT 7,320 7,780 6,165 7,780 7,880 5215 MISC. EQUIPMENT 3,170 4,170 2,552 4,170 2,040 5216 PHOTONIDEO SUPPLIES 273 420 160 420 420 5219 SPEC OPERATIONS EQUIP 8,000 8,000 8,000 8,000 0 5400 BOOKS/PUB DUES 1,706 1,265 698 1,265 1,095 5401 PER. TRAINING 2,297 5.510 2.796 5.510 5,150 TOTALS 90,337 111,255 63,133 111,255 96,255 3 CAPITAL OUTLAY 6064 MACH/EQUIP. 558 7,630 5,950 7,630 7,850 6713 BUILDING RENOVATIONS 0 0 0 0 . 0 TOTALS 558 7,630 5,950 7,630 7,850 8 OTHER FINANCIAL USES 7100 DEBT SERVICE PRINCIPAL 32,215 32,215 0 32,215 32,215 7200 DEBT SERVICE INTEREST 24.443 24,445 0 24,445 24.445 TOTALS 56,658 56,660 0 56,660 56,660 • DIVISION TOTALS 852,307 921,250 522,036 921,250 960,020 Page 9 • FY 96 BUD 97 YTD EST 97 BUD 98 528 EMS DIVISION 1 PERSONAL SERVICES 1200 SALARY/WAGES 96,567 104,965 61,167 104,965 113,785 1400 OVERTIME 53 0 0 0 0 1510 HOLIDAY PAY 538 615 578 615 1,670 2100 FICA TAXES 7,869 8,080 5,025 8,080 8,835 2210 FIRE/RESCUE RET. CONT. 15,706 15,555 11,018 15,555 17,010 2300 LIFE/HEALTH INSURANCE 18,164 17,400 12,680 17,400 15,970 2400 WORKERS COMP INSURANCE 6,572 8,285 4,970 8,285 9,060 2855 EMPLOYEE PHYS/PSYC. 1,424 980 600 9.8.0 980 TOTALS 146,893 155,880 96,038 155,880 167,310 2 OPERATING EXPENSES 3410 CPR PROGRAM EXPENSES 0 750 295 1,500 4000 TRAVEUPER DIEM 1,178 1,000 220 1,000 1,100 4100 COMMUNICATION SERVICE 240 240 250 240 300 4403 EQUIPMENT LEASES 651 410 474 410 715 4500 INSURANCE 0 4,470 0 4,470 3,825 4900 MISCELLANEOUS 575 1,920 0 1,920 1,255 4901 LICENSES & FEES 9,650 10,990 7,085 10,990 10,950 5150 MEDICAL SUPPLIES 10,031 10,190 7,681 10,190 13,520 5214 UNIFORMS & EQUIPMENT 330 960 0 960 1,050 5215 MISC. EQUIPMENT 1,423 1,300 309 1,300 880 5400 BOOKS/PUB DUES 117 250 41 250 265 5401 PER. TRAINING 460 1.160 287 1.160 1,000 TOTALS 24,655 33,640 16,642 32,890 36,360 3 CAPITAL OUTLAY 6064 MACHINERY/EQUIPMENT 18,530 3,930 2.930 3.930 945 TOTALS 18,530 3,930 2,930 3.930 945 DIVISION TOTALS 190,078 193,450 115,610 192.700 204.615 529 EMS TRANSPORTATION 2 OPERATING EXPENSES 3200 ACCOUNTING SERVICE 0 1,970 590 1,970 1,190 4500 GENERAL INSURANCE 0 0 0 0 4,200 4601 GENERAL MAINTENANCE 0 220 193 220 450 4602 VEHICLE MAINTENANCE 0 420 469 420 1,270 4607 COMMUNICATION MAINT 0 0 0 0 150 4900 MISCELLANEOUS 0 150 97 15.0 395 5140 SAFETY SUPPLIES 0 0 0 0 165 5150 MEDICAL SUPPLIES 0 5,515 2,195 3,725 0 5201 GAS/OIL 0 595 0 595 1,800 5215 MISC EQUIPMENT 0 150 13.9 150 350 TOTALS 0 9,020 3,683 7,230 9,970 3 CAPITAL OUTLAY 6064 MACHINERY/EQUIPMENT 0 14,130 13,124 14,130 0 6649 AMBULANCE PURCHASES 0 180,665 180,660 180,665 0 6713 BUILDING RENOVATIONS 0 21.050 , 20.785 21,050 0 TOTALS 0 215,845 214,569 215,845 0 8 . OTHER FINANCIAL USES 7100 DEBT SERVICE PRINCIPAL 0 0 0 0 22,720 0 0 0 0 9,380 TOTALS 0 0 0 0 32,100 DIVISION TOTALS 0 224,865 218,251 223,075 42,070 DEPARTMENT TOTALS 1.042,385 1.339,565 855,897 1.337,025 1,206,705 Page 10 FY 96 BUD 97 YTD EST 97 BUD 98 TOTAL PUBLIC SAFETY 2,562,982 2,865,030 1,700,880 2,841,091 2,742,024 21 PUBLIC WORKS DEPARTMENT . 541 TRANSPORTATION DIVISION 1 PERSONAL SERVICES 1200 SALARY/WAGES 138,970 128,485 63,286 128,485 130,536 1400 OVERTIME 1,571 2,000 0 2,000 2,000 1511 STAND-BY PAY 0 0 0. 0 0 1512. BONUS PAY PLAN 2,589 0 0 0 0 1514 EARLY RET INCENTIVE PAY 13,895 0 0 0 0 1600 COMPENSATED ABSENCES 19,500 0 0 0 0 2100 FICA TAXES 13,175 9,830 4,753 9,830 10,144 2200 RETIRE. CONTRIBUTIONS 26,358 20,675 15,386 20,675 20,396 2300 LIFE/HEALTH INSURANCE 26,708 21,070 11,717 20,000 16,130 2400 WORKERS COMP INSURANCE 8,819 7.465 7.540 7.540 7.080 TOTALS 251,585 189,525 102,682 188,530 186,286 2 OPERATING EXPENSES 3102 ENGINEERING SERVICE 58,840 28,000 13,760 28,000 28,000 3600 CODE ENFORCEMENT SERV 1,150 2,000 0 1,000 1,500 3800 CONTRACTUAL SERVICES 61,005 82,590 53,827 74,600 70,000 4000 TRAVEUPER DIEM 3,623 2,900 1,138 2,900 2,900 4100 COMMUNICATION SERVICE 1,057 1,400 658 1,400 1,400 4300 UTILITY SERVICE 37,086 43,000 30,305 48,000 54,000 4309 STREET LIGHTS 19,597 25,000 16,113 25,000 26,000 4401 FEC LEASE 1,216 1,450 1,234 1,450 1,450 4500 INSURANCE 9,024 13,500 2,769 11,500 12,500 4601 GEN. MAINTENANCE 36,656 38,775 28,883 39,000 40,000 4602 VEHICLE MAINTENANCE 2,270 3,500 1,535 2,500 2,500 4606 DRAINAGE MAINTENANCE 10,035 0 57 0 0 4615 PATHWAY MAINTENANCE 363 2,000 149 , 1,000 '1,500 . 4900 MISCELLANEOUS 774 1,000 174 1,000 1,000 5201 GAS/OIL 3,072 3,000 2,737 3,300 3,500 5207 SM TOOLS EQUIP. 643 1,000 953 1,500 1,500 5214 UNIFORMS & EQUIPMENT 1,828 2,000 1,354 2,000 2,000 5215 MISC. EQUIPMENT 981 1,000 526 1,000 1,000 5300 ROAD MATERIAUSUPPLIES 2,848 • 2,400 582 2,400 2,400 5301 ROAD SIGNS 4,679 3,500 3,058 4,500 5,000 5400 BOOKS/PUB DUES 160 300 300 300 TOTALS 256,907 258,315 159,950 252,350 258,450 3 CAPITAL OUTLAY 6064 MACH/EQUIP. 14,966 22,300 4,166 22,300 26,000 6070 STREETSCAPE TREES 5,154 8,000 1,234 8,000 8,000 6080 EASTWINDS CIR.RD. IMPR 0 0 0 0 0 6901 GOLFVIEW DR. DRAIN.PRO 4,500 0 0 0 0 6902 RIVER DR.SEAWALL DR.PR 2,500 0 0 0 0 6903 SEABROOK/TEQ DR. INT. 2,250 1,000 0 1,000 0 6904 BUNKER PUFAIRWAY NO.D 2,900 .0 0 0 0 6945 DRAIN. PROJ. ENG. 0 0 0 0 0 6950 DRAIN PROJ. CONTINGENC 0 0 0 0 0 TOTALS 32.270 31,300 5,400 31,300 34,000 • DEPARTMENT TOTALS 540,762 479,140 268,032 472,180 478,736 22 HEALTH SERVICES 562 MOSQUITO CONTROL 1 PERSONAL SERVICES Page 11 FY 96 BUD 97 YTD EST 97 BUD 98 1200 SALARY/WAGES 0 800 0 KO asn TOTALS 0 800 0 800 800 2 OPERATING EXPENSES 4604 M/E MAINT. 0 200 0 200 200 4900 MISCELLANEOUS 0 0 0 0 0 5205 INSECTICIDES 0 2,800 0 2,800 2,800 5217 MOSQUITO TEST SUPPLIES 0 50 0 50 50 5401 PER. TRAINING 1,033 1.000 200 1,000 1,000 TOTALS 1,033 4,050 209 4,050 4,050 DEPARTMENT TOTALS 1,033 4,850 209 4,850 4,850 23 CULTURE/RECREATION 572 PARKS & RECREATION 1 PERSONAL SERVICES 1200 SALARY/WAGES 56,393 60,530 49,217 60,530 61,389 1400 OVERTIME 130 500 137 . 500 500 1410 HURRICANE SALARIES 0 0 0 0 0 1512 BONUS PAY PLAN 1,058 0 0 0 0 2100 FICA TAXES 4,506 4,670 3,956 4,670 4,737 2200 RETIRE. CONTRIBUTIONS 10,730 10,780 1,986 10,780 10,932 2300 LIFE/HEALTH INSURANCE 3,660 3,875 2,019 3,875 5,515 2400 WORKERS COMP INSURANCE 2.404 2 980 1.785 2,980 3,060 TOTALS 78,881 83,335 59,099 83,335 '86,133 2 OPERATING EXPENSES 3800 CONTRACTUAL SERVICES 17,118 27,980 15,928 27,980 52,980 4000 TRAVEUPER DIEM 1,251 1,700 2,394 1,700 1,700 4100 COMMUNICATION SERVICE 281 700 166 500 500 4300 UTILITY SERVICE 17,245 31,500 10,991 21,000 34,000 4500 INSURANCE 2,342 5,500 0 5,500 5,500 4601 GEN. MAINTENANCE 24,269 34,000 14,955 34,000 32,000 4602 VEHICLE MAINTENANCE 245 300 586 300 300 4605 FIELD MAINT. 1,090 8,000 715 4,000 6,000 4900 MISCELLANEOUS 1,782 500 119 500 1,000 5100 OFFICE SUPPLIES 31 100 45 100 100 5201 GAS/OIL 401 500 413 500 500 5207 SM TOOLS EQUIP. 1,360 1,000 761 1,000 1,000 5215 MISC. EQUIP 0 1,000 664 1,000 1,000 5400 BOOKS/PUB DUES 105 300 180 300 TOTALS 67,520 113,080 • 47,915 98,380 136,880 3 CAPITAL OUTLAY 6062 BLDGS/RENOVATION 39,115 0 9 0 0 6064 MACH/EQUIP. 4,520 0 0 0 0 6066 PLAYGROUND/PARK 0 0 0 0 0 TOTALS 43,635 0 9 0 0 5 GRANTS &AIDS 8200 AID COMMUNITY ORGAN. 7,639 7,000 0 7,000 7,000 8300 0/GOVT. ORGANIZATIONS 1.725 1.000 1.500 2,000 0 TOTALS 9,364 8,000 1,500 9,000 7,000 6 YOUTH PROGRAMS 2 OPERATING EXPENSES YMCA SUMMER PROGRAMS 6,000 6.000 0 6,000 0 TOTALS 6.000 6,000 0 6,000 0 DEPARTMENT TOTALS 205,400 210,415 108,523 196,715 230.013 24 NON-EXPENDITURES Page 12 FY 96 BUD 97 YTD EST 97 BUD 98 580 NON-EXPEND DISB 8 OTHER FINANCIAL USES 9906 RESERVES 0 0 0 0 151.443 TOTALS 0 0 0 0 151,443 DEPARTMENT TOTALS 0 0 0 0 151,443 TOTAL EXPENDITURES 4,269,778 4,529,135 2,691,231 4,412,409 4,582,204 FUND BALANCE 710,822 TOTAL EXP. & FUND BALANCE 5.293,026 12 IMPROVEMENT BOND REV FUND REVENUE REV 96 BUD 97 REV YTD EST 97 BUD 98 31 FRANCHISE FEES 313015 ELECTRIC (FRAN FEES) 255,273 257,000 186,360 257,000 271,250 313016 TEL/TELEG (FRAN FEES) 8,455 8,400 9,432 9,432 8,850 313017 GAS (FRAN FEES) 0 0 0 0 0 313018 C A T V 36,919 36,000 0 36,000 38,660 313019 R & R (FRAN FEES) 16.942 15,000 0 15,000 18 150 TOTALS 317,589 316,400 195,792 317,432 336,910 32 321025 OCC LICENSES 78,791 75,000 77,863 75,000 75,000 321026 W/S OCC. LICENSE 0 0 0 0 0 TOTALS 78,791 75,000 77,863 75,000 75,000 36 MISCELLANEOUS 361075 INTEREST INCOME 0 2,000 0 0 0 TOTALS 0 2,000 0 0 0 38 INTER-FUND TRANSFERS 381804 ST WATER UTILITY FUND 0 60.300 30,150 60,300 60,300 TOTALS 0 60,300 30,150 60,300 60,300 TOTAL REVENUES 396,380 453,700 303,805 452,732 472,210 FUND BALANCE 21,802 TOTAL REVENUE AND FUND BALANCE 494,012 EXP 96 BUD 97 YTD EST 97 BUD 98 24 EXPENDITURES 580 NON-EXPENDITURES 7100 DEBT/SERV PRINCIPAL 60,000 65,000 0 65,000 70,000 7200 D/SERV INTEREST 80.556 76.875 38.407 76,875 72,880 TOTALS 140,556 141,875 38,407 141,875 142,880 580 INTER-FUND TRANSFERS 9101 GENERAL FUND 261,600 266,900 0 266,900 285,410 9102 COMMUNITY DEVELOPMENT 0 59,100 0 59,100 59,100 9104 CAPITAL IMPROVEMENT FD 44,000 0 0 0 0 TOTALS 305,600 326,000 0 326,000 344,510 TOTAL EXPENDITURES 446,156 467,875 38,407 467,875 487,390 FUND BALANCE 6,622 TOTAL EXPENDITURES & FUND BALANCE 494,012 COMMUNITY DEVELOPMENT SPEC REVENUE FUND FY96 BUD 97 YTD EST 97 BUD 98 Page 13 FY 96 BUD 97 YTD EST 97 BUD 98 15 REVENUE 32 LICENSES AND PERMITS 321026 HOME OCC LICENSES 900 1,200 6,742 6,742 7,000 322026 BUILDING PERMITS 144,990 455,000 221,882 402,375 164,805 322027 OTHER LICENSES & PERMITS 2,777 2,000 1,626 2,000 2,000 322030 WATER PROT & CON FEES 10.400 5,642 10,400 2,000 TOTALS 148,667 468,600 235,892 421,517 175,805 33 INTER-GOVERNMENTAL 334510 DCA EAR GRANT 14070 14,790 0 10,550 0 338045 C W REGISTRATIONS 21.505 10,000 11.481 11,481 10,000 TOTALS 35,575 24,790 11,481 22,031 10,000 34 GOVERNMENTAL SERVICES 341050 ZONING FEES 23,325 15,000 7,800 15,000 15,000 341051 SALE MAPS & PUB 627 300 583 583 500 341054 SITE PLAN REVIEW FEES 0 1,000 8,471 8,471 1,000 342057 BUILDING INSPECTIONS JIC 8,863 12,000 11,095 11.095 8,000 TOTALS 32,815 28,300 27,949 35,149 24,500 36 MISCELLANEOUS 360075 INTEREST INCOME 0 14.000 0 14,000 15,000 TOTALS 0 14,000 0 14,000 15,000 38 NON-REVENUE TRANSFERS 381801 TRANSFERS IBR FUND 0 59,100 0 59.100 59.100 TOTALS 0 59,100 0 0 59.100 TOTAL REVENUES 217,057 594,790 275,322 492,697 284,405 FUND BALANCE 319,385 TOTAL REVENUES AND FUND BALANCE 603,790 EXPENDITURES 15 COMMUNITY DEVELOPMENT 515 COMPREHENSIVE PLANNING 1 ADMINISTRATIVE 1 PERSONAL SERVICES 1200 SALARY/WAGES 0 26,165 19,948 26,505 28,605 2100 FICA TAXES 0 2,005 1,584 2,030 2,190 2200 RETIREMENT CONTR 0 2,095 163 1,460 1,575 2300 LIFE/HEALTH INSURANCE 0 6,795 1,010 3,285 2,705 2400 WORKERS COMPENSATION 0 185 Q 19Q 2 TOTALS 0 37,245 22,705 33,470 35,280 2 OPERATING EXPENSES 3101 LEGAL SERVICES 6,000 0 6,000 0 3109 SITE PLAN REVIEWS 1,000 2,207 3,500 1,000 3111 MISC PLANNING SERVICE 15,000 15,766 22,000 15,000 3305 MAPPING SERVICE 1,500 6,705 10,650 2,500 4000 TRAVEL & PER DIEM 800 1,301 800 800 4700 PRINTING & BINDING 500 857 1,500 1,000 4900 MISCELLANEOUS 300 432 300 300 5100 OFFICE SUPPLIES 300 385 400 350 5215 MISC EQUIPMENT 300 0 300 300 TOTALS 0 25,700 27,652 45,450 21,250 3 CAPITAL OUTLAY Page 14 4 , . FY 96 BUD 97 YTD EST 97 BUD 98 6064 MACHINERY/EQUIPMENT 0 4.000 2.267 4.000 1,000 TOTALS 0 4,000 2,267 '4,000 1,000 DIVISION TOTALS 0 66,945 52,624 82,920 57,530 18 BUILDING DIVISION 524 PROTECTIVE INSPECTIONS 2 ADMINISTRATIVE 1 PERSONAL SERVICES 1200 SALARY/WAGES 55,336 57,630 34,446 63,655 107,367 1512 BONUS PAY PLAN 0 1,000 0 1,000 3,205 2100 FICA TAXES 4,404 4,485 4,787 4,870 7,010 2200 RETIREMENT CONTR 10,645 10,180 1,131 11,245 16,185 2300 LIFE/HEALTH INSURANCE 6,846 7,065 3,528 6,620 8,275 2400 WORKERS COMPENSATION 388 410 0 450 170_ TOTALS 77,619 80,770 43,892 87,840 142,812 2 OPERATING EXPENSES 1520 PART-TIME SECRETARY SER 17,338 22,500 8,549 22,500 0 '3116 CONTR SECY SERVICES 610 0 0 0 0 3220 COMPUTER PROGRAM SER 165 750 375 750 1,000 3406 LEGAL ADVERTISING 1,262 750 370 750 750 4000 TRAVEUPER DIEM 3,828 4,500 771 4,500 4,500 4100 . COMMUNICATION SERVICE 1,585 2,000 1,111 2,000 2,000 4406 OFFICE MACH MAINTENANCE 310 500 82 500 500 BUILDING FACILITIES'MAINT. 0 0 0 0 200 UTILITIES SERVICES 0 0 0 0 300 OFFICE LEASE/RENT 0 0 0 0 5,800 4700 PRINTING & BINDING 476 300 137 300 300 4900 MISCELLANEOUS 0 300 20 300 300 4902 ADMINISTRATIVE MGMT 0 5,400 2,700 5,400 7,470 5100 OFFICE SUPPLIES 1,300 1,400 477 1,400 1,400 5215 MISC EQUIPMENT 0 500 0 500 500 52318 MICROFILM SER/SUPPLIES 0 600 162 600 600 5400 BOOKS/PUB/DUES 574 700 629 700 700 5401 PER TRAINING 75 2.500 745 2,500 2,000 TOTALS 27,448 42,700 16,128 42,700 28,320 3 CAPITAL OUTLAY 6064 MACHINERY/EQUIPMENT 0 1.500 0 1.500 2500 TOTALS 0 1,500 0 1,500 2500 DIVISION TOTALS 105,067 124,970 60,020 132,040 173,632 3 INSPECTION DIVISION 1 PERSONAL SERVICES 1200 SALARY/WAGES 48,749 33,385 20,402 44,325 18,900 1530 PART-TIME INSPECTOR 0 24,000 0 12,000 6,000 2100 FICA TAXES 3,729 4,390 1,561 3,395 1,450 2200 RETIREMENT CONTR 7,873 10,135 2,451 7,830 3,340 2300 LIFE/HEALTH INSURANCE 3,412 3,670 1,546 3,610 170 2400 WORKERS COMPENSATION 2.579 410 0 315 135 TOTALS 66,342 75,990 25,960 71,475 29,995 2 OPERATING EXPENSES 1530 PART-TIME INSPECTIONS 0 0 0 0 0 4000 TRAVEUPER DIEM 0 800 158 800 200 4500 INSURANCE 867 900 0 900 1,000 4602 VEHICLE MAINTENANCE 438 2,000 18 2,000 2,500 • Page 15 FY 96 BUD 97 YTD EST 97 BUD 98 4900 MISCELLANEOUS 420 300 0 300 300 5100 OFFICE SUPPLIES 241 . 300 159 300 300 • 5201 GAS &OIL 345 400 304 500 550 5214 UNIFORMS & EQUIPMENT 204 200 0 200 300 COPY MACHINE LEASE 0 0 0 0 750 5215 MISC EQUIPMENT 0 `N0_0 . 0 500 Q TOTALS 2,515 5,400 638 5,500 6,400 3 CAPITAL OUTLAY 6064 MACHINERY/EQUIPMENT 479 2,100 0 2.100 1.000 TOTALS 479 2,100 0 2,100 1,000 DIVISION TOTALS 69,336 83,490 26,598 79.075 37,395 BUILDING DIVISION TOTALS 174,403 208,460 86,618 211,115 211,027 TOTAL EXPENDITURES 174,403 275,405 139,242 294,035 268,557 FUND BALANCE 335,233 TOTAL EXPENDITURES & FUND BALANCE 603,790 30 CAPITAL IMPROVEMENT FUND REVENUE REV 96 BUD 97 YTD EST 97 BUD 98 33 INTRA-GOVERNMENTAL • 331505 DCA FEMA DISASTER REL 265,695 0 0 0 334491 DOT GRANT U.S. HWY#1 66,384 0 0 0 334520 PBC LIBRARY GRANT 50,600 0 0 0 TOTALS 382,679 0 0 0 0 36 MISCELLANEOUS REVENUE 360075 INTEREST INCOME 17,707 4,000 3,610 4,000 2,000 360079 0/MISC REVENUES 0 0 0 0 366100 CONTRIBUTIONS 0 0 0 Q TOTALS 17,707 4,000 3,610 4,000 2,000 38 OTHER FINANCIAL SOURCES 384000 BOND SALE PROCEEDS 0 0 0 0 384100 REFUNDS 0 0 0 Q TOTALS 0 0 0 0 0 38 INTER-FUND TRANSFERS 381800 TRANS. GENERAL FUND 215,000 75,000 75,000 75,000 .100,000 381801 TRANS IBR FUND . 44,000 0 0 0 0 381802 TRANS W/S REV FUND 75,000 75,000 37,500 75,000 75,000 TOTALS 334,000 150,000 112.500 150.000 175,000 TOTAL REVENUE 734,386 154,000 116,110 154,000 177,000 FUND BALANCE 10/1 90,775 TOTAL REVENUES & FUND BALANCE 267,775 EXP 96 BUD 97 YTD EST 97 BUD 98 30 CAPITAL IMPROVEMENT FUND EXPENDITURES 23 CULTURE AND RECREATION 576 LIBRARY 3 CAPITAL OUTLAY 6801 GEN. CONSTRUCTION 74,243 0 0 0 0 6802 CONST. CONTINGENCY 0 0 0 0 0 6803 ENGINEERING SERVICES 7,586 0 0 0 0 6804 UTILITY SERVICES 0 0 0 0 0 6805 PERMIT FEES 0 0 0 0 0 6806 UTIL. & PERMIT CONT. 0 Q 0 0 0 Page 16 • FY 96 BUD 97 YTD EST 97 BUD 98 TOTALS 81,829 0 0 0 0 39 IMPROVEMENT PROJECTS 519 GEN GOVT&TRANSPORTATION 3 CAPITAL OUTLAY 6602 TEQ. PARK IRRIGATION 0 0 0 6625 FACILITIES ASSESSMENT 0 0 0 6628 ANNUAL PAVING PROJ 0 36,500 0 43,800 6629 SEABROOK RD PAVING 0 36,000 0 6630 CYPRESS DR N PAVING 0 22,000 0 6640 U.S. HIGHWAY#1 MEDIAN 13,627 52,800 52,757 6643 TEQ.DR.P/W SB/RIVERSID 5,843 0 0 6645 COUNTRY CLUB DR. P/W 11,079 0 0 6652 V HALL PARKING LOT 22,344 0 0 6653 VILLAGE HALL LANDSCAPE 13,582 0 2,210 6654 VILLAGE HALL SIGN 22,680 0 0 6655 TEQ.DR. BRIDGE IMPR. 5,946 10,000 4,879 6658 DOVER DITCH 27,424 0 0 6659 TEQ RECR CTR ROOF 18,105 26,000 26,178 6660 TEQ. PARK& LIGHT IMPR 7,200 0 0 6661 TENNIS CT. RESURFACING 0 0 0 6662. TEQ. PK. PH. II ENG. 0 0 0 6665 EASTWINDS LNDING ROADW 0 0 0 5,000 6666 SEABROOK RD. STREETSCA 4,519 500 0 30,000 6667 RIVERSIDE DRIVE PAVING 0 0 0 6668 CC DR. DRAINAGE EXPAN. 4,306 0 0 6669 CC DRIVE STREETLIGHTS 0 0 0 6670 CC DR. NO. GATE CURB 0 0 0 6671 CC DRIVE STREETSCAPE 0 0 0 . 6672 DOVER DITCH DREG PROJ 99,756 0 8,750 6673 TEQ DR DRAIN DIV ERSION 14,950 81,250 390 6674 SEABROOK RD N DRAINAGE 19,800 122,500 2,200 6675 FAIRWAY E DRAINAGE PROJ 22,425 0 1,500 6681 STORM WTR UTIL CREATION 38,000 0 0 6682 DRAINAGE SYSTEM IMPROV 28,602 1,500 0 6728 TEQUESTA DR. STREETSCA 12,500 ' 1,500 0 COUNTY LINE ROAD SIGN 0 0 0 25,000 LANDSCAPE ARCHITECT FEE 0 0 0 25,000 6750 CONTINGENCIES 0 0 0 0 Q TOTALS 392,688 390,550 98,864 0 128,800 • 541 TRANSPORTATION 8 FEMA DRAINAGE PROJECTS 3 CAPITAL OUTLAY 6729 GROUPED DRAIN PROJECTS 0 0 0 0 6730 RIVER DRIVE 7,938 0 0 0 6731 DOVER CIRCLE 32,933 0 0 0 6732 GOLFVIEW DRIVE 7,808 0. 0 0 6733 RIVER DRIVE 67 5,195 0 0 • 0 6734 RIVER DRIVE 283 9,425 0 0 0 6735 BUNKER PLACE 21,887 0 0 0 6736 SEABROOK/TEQUESTA DR 13,000 0 0 0 6737 ENGINEERING OBSERVATION 2,794 0 0 0 6738 BAYVIEW 2 2,000 0 0 0 6739 BAYVIEW 19 1,500 0 0 0 6740 GOLFVIEW DR 151 1,500 0 0 0 Page 17 • FY 96 BUD 97 YTD EST 97 BUD 98 6741 GOLFVIEW DR 209-239 27,214 0 0 0 6742 RIVER DR 195-211 14,122 0 0 0 6743 FAIRWAY WEST 7,121 0 0 0 6744 FAIRWAY E/FAIRWAY N 15,076 0 . 0 0 6745 BUNKER PL 1-15 1,476 0 0 0 6746 NW TEQ DR/SEABROOK 0 0 0 0 6747 POINT CIRCLE 127 2,800 0 0 0 6748 SE TEQ DR/SEABROOK 2,000 1,500 0 6749 POINT CIRCLE 155 1.800 0 0 0 TOTALS 177,589 1,500 0 0 0 550 TEQUESTA DR.WIDENING PROJ. 8 CAPITAL IMPROVEMENT 3 CAPITAL OUTLAY 3726 TEQ.DR. ATTORNEY FEES 0 22,270 0 0 0 TOTALS 0 22,270 0 0 0 572 PARK& RECREATION 8 CAPITAL IMPROVEMENTS 3 CAPITAL OUTLAY 6648 TEQ DR P/W R/S-CC ENTR 0 15,000 8,800 6661 TEQ PK TENNIS CT RESURF 0 17,500 0 TOTALS 0 32,500 0 0 0 TOTAL EXPENDITURES 652,106 446,820 98,864 0 128,800 FUND BALANCE 9/30 138,975 TOTAL EXPENDITURES & FUND BALANCE 267,775 35 BOND CONSTRUCTION FUND REVENUE REV 96 BUD 97 YTD EST 97 BUD 98 36 MISCELLANEOUS 361075 INTEREST INCOME 17,539 0 0 366100 PBC CONTRIBUTION 50.000 TOTALS 67,539 0 0 0 0 38 OTHER FINANCIAL SOURCES 384120 LETTER OF CREDIT PROCEEDS 0 0 0 350.000 TOTAL 0 0 0 0 350,000 TOTAL REVENUE 67,539 21,125 0 0 350,000 FUND BALANCE 10/1. 0 TOTAL REVENUE AND FUND BALANCE 350,000 EXP 96 BUD 97 YTD EST 97 BUD 98 35 BOND CONSTRUCTION FUND EXPENDITURES 39 CAPITAL PROJECTS 530 PUBLIC SAFETY FACILITIES 8 CAPITAL IMPROVEMENTS 3 CAPITAL OUTLAY 6135 PROJECT DESIGN 0 0 0 0 175,000 6136 0 TECHNICAL SERVICES 0 0 0 0 165,000 7200 INTEREST EXPENSE 0 0 0 0 10,000 TOTALS 0 0 0 0 350,000 573 TEQUESTA RECREATION CTR Page 18 FY 96 BUD 97 YTD EST 97 BUD 98 8 CAPITAL IMPROVEMENTS 3 CAPITAL OUTLAY 6650 RENOVATIONS 0 19.875 0 0 Q TOTALS 0 19,875 0 0 0 575 CONSTITUTION PARK 8 CAPITAL IMPROVEMENTS 3 CAPITAL OUTLAY 6140 PROJECT CONSTRUCTION 490,654 1,250 1,250 0 0 6170 PROJECT CONTINGENCY 0 0 0 0 0 TOTALS 490,654 1250 1.250 0 0 TOTAL EXPENDITURES 490,654 21,125 1,250 0 350,000 FUND BALANCE 9/30 0 TOTAL EXPENDITURES AND FUND BALANCE 350,000 REV 96 BUD 97 YTD EST 97 BUD 98 42 WATER ENTERPRISE FUND REVENUES 34 CHARGES FOR SERVICE 343060 WATER SALES 2,765,924 2,705,000 1,797,721 2,650,000 2,800,000 343061 CONNECTION CHARGES 12,605 10,000 8,786 . 8,786 10,000 343062 F/HYDRANT RENTS 13,900 13,900 0 13,900 13,900 343063 OTHER INCOME 6,328 3,000 2,515 4,500 3,000 343064 JUPITER WTR INCREASE 419,757 0 362,431 621,000 600,000 343314 WATER SURCHARGE 260.538 240,000 132.132 250.925 255.000 TOTALS 3,479,052 2,971,900 2,303,585 3,549,111 3,681,900 36 MISCELLANEOUS 347071 RECYCLING REBATES 899 0 0 0 0 360079 0/MISC REVENUES 3,641 1,000 905 1,000 1,000 361075 INTEREST INCOME 212,437 75,000 10,733 75,000 75,000 369900 LOSS EQUIP DISPOSAL (107) 0 0 0 0 TOTALS 216,870 76,000 11,638 76,000 76,000 CAPITAL IMPROVEMENT FUND 253000 CAPITAL CHARGES 195.000 0 195,000 85.000 TOTALS 195,000 0 195,000 85,000 38 NON-REVENUE 384000 BOND SALE PROCEEDS 0 0 0 0 7.210.000 TOTALS 0 0 0 0 7.210,000 TOTAL REVENUES 3,695,922 3,047,900 2,315,223 3,625,111 11,052,900 42 WATER ENTERPRISE FUND OPERATING EXPENSES EXP 96 BUD 97 YTD EST 97 BUD 98 33 533 PUMPING/STORAGE DIV 1 PERSONAL SERVICES 1200 SALARY/WAGES 138,657 149,595 87,015 149,595 176,645 1400 OVERTIME 2,826 7,350 1,932 7,350 7,700 1410 HURRICANE WAGES 0 0 0 0 0 1450 CERT INCENTIVE PAY 0 0 0 0 0 1510 HOLIDAY PAY 3,277 3,700 2,353 3,700 3,872 1511 STANDBY PAY 0 2,185 0 2,185 2,184 Page 19 FY 96 BUD 97 YTD EST 97 BUD 98 1512 BONUS PAY PLAN 0 0 0 0 0 1513 SICK LEAVE CONVERSION PAY 0 2,240 0 2,240 2,800 2100 FICA TAXES 10,915 12,630 6,788 12,630 14,780 2200 RETIRE. CONTRIBUTIONS 25,004 27,245 11,149 27,245 26,067 2300 LIFE/HEALTH INSURANCE 20,623 27,665 15,013 27,665 21,380 2400 WORKERS COMP INSURANCE 10.805 12.615 5,232 12.615 15.133 TOTALS 212,107 245,225 129,481 245,225 270,561 2 OPERATING EXPENSES 3106 W/MONITERING SERVICE 0 1,000 0 500 1,000 3107 WATER ANALY.&SAMPLING 16,039 14,450 8,658 14,000 26,500 4100 COMMUNICATION SERVICE 2,219 2,500 1,098 2,005 2,500 4300 UTILITY SERVICE 90,671 110,800 64,896 90,000 110,800 4500 INSURANCE 34,029 35,000 2,537 35,000 36,050 4602 VEHICLE MAINTENANCE 1,556 2,000 1,057 1,500 2,000 4603 BLDG/FACILITY MAINT. 23,316 28,000 16,094 25,500 25,500 4608 WELL ABANDONMENT 1,200 3,000 1,500 1,200 3,000 4609 W/STORAGE TANK MAINT. 0 5,000 0 1,500 5,000 4610 W/SYSTEM MAINTENANCE 60,548 50,000 32,233 45,000 50,000 4614 WELL REDEVELOPMENT 15,331 48,000 14,372 35,000 48,000 4900 MISCELLANEOUS 1,291 1,000 403 800 1,000 ' 5100 OFFICE SUPPLIES 232 350 91 300 350 5201 GAS/OIL 1,198. 1,750 772 1,200 1,750 5203 WATER PURCHASED 667,950 721,630 445,300 670,000 721,630 5204 CHEMICALS 38,992 43,530 23,887 36,000 44,836 5206 LABORATORY SUPPLIES 3,677 3,600 2,503 3,500 3,600 5207 SM TOOLS EQUIP. 1,178 1,500 495 1,200 1,500 5210 DIESEL FUEL 529 800 0 500 800 5214 UNIFORMS & EQUIPMENT 1.358 2.000 1.659 1,500 2.400 TOTALS 961,314 1,075,910 617.553 966,205 1,088.216 DIVISION TOTALS 1,173,421 1,321,135 747,034 1,211,430 1,358,777 34 DISTRIBUTION DIVISION 1 PERSONAL SERVICES 1200 SALARY/WAGES 151,497 160,395 94,259 160,395 162,123 1400 OVERTIME 5,487 7,140 2,047 7,140 7,310 1410 HURRICANE SALARIES 0 0 0 0 0 1511 STAND BY PAY 0 2,185 0 2,185 2,262 1512 BONUS PAY PLAN 130 430 0 437 437 1513 SICK LEAVE CONV. PAY 0 1,680 0 1,680 ' 1,740 1600 COMPENSATED ABSENCES 0 0 0 0 0 2100 FICA TAXES 11,699 13,145 7,191 13,145 13,301 2200 RETIRE. CONTRIBUTIONS 28,518 30,750 11,507 30,750 30,706 2300 LIFE/HEALTH INSURANCE 29,428 30,830 17,844 30,830 23,987 2400 WORKERS COMP INSURANCE 11,676 13.130 0 13.130 13.635 TOTALS 238,435 259,685 132,848 259,692 255,501 2 OPERATING EXPENSES 4100 COMMUNICATION SERVICE 1,163 4,300 808 1,200 1,476 4300 UTILITY SERVICE 0 . 0 0 0 10,000 4500 INSURANCE 8,332 11,895 251 11,000 11,891 4602 VEHICLE MAINTENANCE 4,603 5,000 2,433 4,000 5,000 4603 BUILDING/FACILITY MAINT. 0 0 0 0 10,480 4610 W/SYSTEM MAINTENANCE 14,905 20,000 11,004 14,500 20,000 4611 CONNECTION CHARGES 4,138 5,000 4,136 5,000 • 5,000 4900 MISCELLANEOUS 0 500 347 400 500 5100 OFFICE SUPPLIES 390 500 28 500 500 Page 20 , ,L FY 96 BUD 97 YTD EST 97 BUD 98 5201 GAS/OIL 2,887 3,800 2,814 3,000 4,500 5207 SM TOOLS EQUIP. 989 1,000 527 900 1,000 5210 DIESEL FUEL 69 300 0 150 300 5214 UNIFORMS & EQUIPMENT 1.508 2,000 1,767 1.800 2.000 TOTALS 38,984 54,295 24,115 42,450 72,647 DIVISION TOTALS 277,419 313,980 156,963 302,142 328,148 35 OFFICE AND ADMINISTRATION 1 PERSONAL SERVICES 1200 SALARY/WAGES 137,458 141,635 83,944 141,635 134,800 1512 BONUS COMPENSATION 0 2,205 0 2,205 1,000 1513 SICK LEAVE CONV PAY 0 2,185 0 2,185 2,182 1600 COMPENSATED ABSENCES 0 0 0 0 0 2100 FICA TAXES 10,413 11,175 6,418 11,175 10,556 2200 RETIRE. CONTRIBUTIONS 24,879 25,790 10,124 24,500 21,210 2300 LIFE/HEALTH INSURANCE 23,109 24,580 9,666 21,500 18,962 2400 WORKERS COMP INSURANCE 972 1,040 0 975 999 2500 U/COMP REIMB. PAYMENTS 0 1,000 1,157 0 1,000 2600 EMPLOYEE RECOG. PROGRA 792 1,000 1,147 1,147 1,000 2800 EMPLOYEE ASSIST. PROG. 482 600 362 500 600 2850 EDUCATION REIMB. PROG. 112 1.000 0 40_0 1,000 TOTALS 198,217 212,210 112,816 206,222 193,308 2 OPERATING EXPENSES 3100 PERSONNEL SERVICES 105 1,500 3,196 500 1,500 3101 LEGAL SERVICES 96,404 72,000 25,475 58,565 25,000 3102 ENGINEERING SERVICE 33,951 25,000 26,738 25,000 27,000 3121 LEGAL FEES (ENCON) 0 96,000 92,332 96,000 75,000 3122 ENGINEERING SVC (ENCON) 0 24,000 155 24,000 0 3123 JWR LEGAL FEES 0 150,000 119,208 100,000 3200 ACC/AUDITING SERVICE 19,577 25,200 33,772 31,537 20,000 3220 COMPUTER PROGRAM SERV 4,520 5,000 1,931 3,500 5,000 3305 MAPPING SERVICE 876 1,000 839 900 1,000 4000 TRAVEUPER DIEM 4,130 5,000 3,500 4,800 5,000 4100 COMMUNICATION SERVICE 3,741 3,000 2,459 4,000 4,000 4200 TRAN/POSTAGE 11,466 13,895 6,160 12,000 14,763 4300 UTILITY SERVICE 9,554 9,000 277 9,000 3,000 4401 FEC LEASE 1,600 1,600 1,600 1,600 1,600 4403 EQUIPMENT LEASES 662 1,000 485 660 1,000 4406 OFFICE/MACH. MAINT. 10,411 11,000 10,736 10,800 12,000 4407 STORAGE RENTAL 1,910 930 1,730 1,975 0 4408 OFFICE LEASE 0 13,750 5,892 11,784 23,566 4500 INSURANCE 814 2,200 0 0 2,200 4601 GEN. MAINTENANCE 0 0 0 0 0 4603 BLDG/FACILITY MAINT. 2,875 .5,000 2,455 3,000 5,000 4620 RELOCATION EXPENSES 0 11,750 2,001 0 0 4900 MISCELLANEOUS 0 300 1,938 250 300 4901 LICENSES & FEES 6,649 8,000 5,701 7,991 8,000 4902 ADMIN. MGT. 145,760 150,135 112,601 150,135 166,795 5100 OFFICE SUPPLIES 8,026 8,000 4,845 6,000 7,000 5215 MISC. EQUIPMENT 555 1,000 216 800 1,000 5400 BOOKS/PUB DUES 1,983 2,000 1,627 , 1,800 2,000 5401 PER. TRAINING 1,184 2,000 300 1,000 2,000 7000 INTEREST EXPENSE 829 1,000 390 800 528 8200 AID COMMUNITY ORGAN. 0 Q 5.000 0 0 TOTALS 367,582 650,260 473,557 468,397 514,252 Page 21 y FY 96 BUD 97 YTD EST 97 BUD 98 DIVISION TOTALS 565,799 862,470 586,374 674,619 707,560 TOTAL OPERATING EXPENSES 2,016,639 2,497,585 1,490,371 2,188,191 2,394,486 37 SINKING FUND 533 DEBT SERVICE 7100 DEBT/SERV PRINCIPAL 270,000 0 0 0 305,000 7200 D/SERV INTEREST 17,355 0 . 6 0 240,234 7300 0 D/S COSTS 4,474 5,250 1,541 7,500 0 7400 BOND ISSUE EXPENSE 4,570 0 2,128 0 0 7500 SPECIAL BOND AMORT.AC 0 0 0 0 0 9900 ° 0/NON OPERATING 0 0 0 0 0 9901 DEPRECIATION 490,514 0 0 0 0 9902 DEBT DISC AMORTIZATION 2,984 0 0 0 0 9903 BAD DEBT EXPENSE 0 0 0 0 0 9904 AMORTIZATION-CONTR.CAP Q Q Q 0 Q TOTALS 789,897 5,250 3,675 7,500 545,234 7 RENEWAL AND REPLACEMENT 3 CAPITAL OUTLAY 6062 BUILDING RENOVATIONS 7,399 20,165 20,164 20,164 0 6063 IMP OTT BLDG 33,955) 71,780 26,029 40,000 0 6064 MACH/EQUIP. 3,072 3,000 290 2,500 3,000 6073 COMPUTER LEASE/PURCHAS 0 800 916 916 0 6074 A1A W/MAIN PAINTING 0 0 0 0 0 6075 VEHICLE REPLACEMENT 11,921 13,500 ' 13,168 13,500 0 6076 METERS, VALVES & HYDRA 0 17,800 11,582 10,000 10,000 6077 FILTER MEDIA 0 41,140 11,760 37,000 15,000 6480 TEQ.DR/WTR MAIN REPL 0 0 0 0 0 6600 EQUIPMENT REPLACEMENT 14,800 4,206 3,800 4,800 6603 RECON. MONITOR WELLS 0 3,000 0 0 3,000 6604 SPARE PUMPS & MOTORS 0 16,000 4,550 10,000 16.000 TOTALS 56,347 201,985 92,664 137,880 51,800 8 CAPITAL IMPROVEMENT FUND 3 CAPITAL OUTLAY 3219 PC PROG B FLOW TESTING 0 1,800 0 1,000 1,800 6060 ADA FACILITY IMPROV. 1,306 0 0 0 0 6064 MACH/EQUIP. 10,250 16,250 6,712 10,250 7,600 6079 VEHICLE PURCHASE . 0 0 0 0 0 6480 TEQ.DR/WTR MAIN REPL 0 0 0 0 0 6481 W/SYSTEM MODELING 0 0 0 0 0 6482 CONFINED SP.ENTRY EQUI 0 0 0 0 0 6489 HYDRO PNEUMATIC TNK(WT 0 0 0 0 0 6497. TELEMETRY REMOTE SITES 0 0 0 0 0 6500 OLD DIXIE WM CONFLICTS 0 0 0 0 0 6501 LE PARK/HER. OAKS LOOP 0 0 0 0 0 6502 DISTRIBUTION LOOP 0 0 0 0 0 6508 JUPITER INTERCONNECT 0 0 0 0 0 6513 SEABROOK WL REPL 0 44,000 31,761 44,000 6625 FACILITIES ASSESSMENT 0 0 0 0 0 6807 CADD MAPPING 0 12,000 1.500 2,000 10.000 TOTALS 11,556 74,050 39,973 57,250 19,400 Page 22 t• FY 96 BUD 97 YTD EST 97 BUD 98 9 RETAINED EARNINGS 3 CAPITAL OUTLAY 6074 A1A W/MAIN PAINTING 0 6481 W/SYSTEM MODELING 4,162 0 0 0 0 6488 CENTRALIZED GARAGE 34,862 522,645 450,249 522,000 0 6489 HYDRO PHEUMATIC TNK(WT 0 0 0 0 0 6490 1000 GAL.DIESEL TANK 0 0 0 0 0 6491 WELL#8R IMPROV. PROJE 0 0 0 0 0 6492 WELL#24 IMPROV. PROJE 0 0 0 0 0 6493 WELL#28 (CYPR.RIDGE) 0 0 0 0 0 6494 GARAGE &ANNEX ROOF 0 0 0 0 0 6495 WELL#25 & PIPELINE 0 0 0 0 0 6496 WELL#26 164,250 11,100 11,160 11,160 0 6498 WELL#27 124,595 500 0 0 0 6499 WTP LANDSCAPING 0 0 0 0 0 6503 WELL 26 UENGINEER 8,709 185,000 185,000 100,000 0 6509 R/O ENG TP&ESDC 173,634 475,500 228,326 250,000 0 6510 RO WELLS ENG D&ESDC 221,387 142,940 11,376 135,000 0 6512 RO EFFLUANT DISPOSAL 2,500 175,750 21,091 150,000 0 6530 WELL 23 SITE IMP. 0 0 0 0 0 6600 EQUIPMENT REPLACEMENT 0 . 0 0 0 0 6601 H/H METER READERS 0 0 0 0 0 6632 CYPRESS DR.DRAINAGE PR 0 0 0 0 52,600 7000 INTEREST EXPENSE 41,028 0 0 0 0 TOTALS 775,127 1.513,435 907,203 1,168,160 52.600 10 CONSTRUCTION FUND 3 CAPITAL OUTLAY 6509 R/O ENG TP&ESDC 0 0 0 0 3,700,000 6510 RO WELLS ENG D&ESDC 0 0 0 0 485,000 6512 RO EFFLUANT DISPOSAL 0 0 0 0 620.000 TOTALS 0 0 0 0 4,805,000 TOTAL CAPITAL OUTLAY EXPENSES 843,030 1,789,470 1,039,840 1,363,290 4,928,800 81 OTHER FINANCIAL USES GRANTS AND AIDS 8200 AID COMMUNITY ORGAN. 12,500 10.000 5.000 10,000 10 000 TOTALS 12,500 10,000 5,000 10,000 10,000 INTER-FUND TRANSFERS 9101 TRANS. GENERAL FUND 90,000 90,000 0 90,000 140,000 9104 TRANS. CAP. IMP. FUND 75,000 75,000 0 75,000 75,000 TOTALS 165,000 165.000 0 165,000 215,000 TOTAL 0/FINANCIAL USES 177,500 175,000 5,000 175,000 225,000 WATER ENTERPRISE FUND TOTALS 3,827,066 4,467,305 2,538,886 3,733,981 8,093,520 43 REFUSE AND RECYCLING ENTERPRISE FUND FY 96 BUD 97 YTD EST 97 BUD 98 34 REVENUE 313019 FRANCHISE FEES 0 17,200 0 17,200 18,480 347065 REFUSE/RECYCLING FEES 263,750 277,410 268,082 277,410 314,020 360020 PBC TAX COLL INT ON DEP 0 700 2,095 2,095 1,500 360079 INTEREST INCOME 787 3,750 0 3,750 3,750 TOTALS 264,537 299,060 270,177 300,455 337,750 Page 23 L FY 96 BUD 97 YTD EST 97 BUD 98 FUND BALANCE 10/1 5,169 TOTAL REVENUES AND FUND BALANCE 342,919 40 EXPENSES 534 PHYSICAL ENVIROMENT 2 OPERATING EXPENSES 4302 REFUSE/RECYCLING SERVICE 263,125 273,480 176,541 272,000 308;000 4900 MISCELLANEOUS 103 1,200 110 500 1,200 4902 ADMIN MGMT FEES 0 5,500 4,125 5,500 5,500 4905 FRANCHISE FEES 0 17;200 0 17,200 18,480 TOTAL EXPENSES 263,228 297,380 180,776 295,200 333,180 FUND BALANCE 9/30 9,739 TOTAL EXPENSES AND FUND BALANCE 342,919 44 STORMWATER UTILITY ENTERPRISE FUND FY 96 BUD 97 YTD EST 97 BUD 98 34 REVENUES 343070 STORM WATER UTILITY FEES 0 198,000 200,119 200,119 217,800 • 360075 INTEREST INCOME 0 2.500 411 2,500 2,500 TOTALS 0 • 200,500 200,530 202,619 220,300 38 NON-REVENUE TRANSFERES 381100 TRANS GENERAL FUND . 0 80.800 0 80,800 0 . TOTALS 0 80,800 0 80,800 0 TOTAL REVENUES 281,300 200,530 283,419 220,300 FUND BALANCE 10/1 0 39,420 TOTAL REVENUES AND FUND BALANCE 259,720 EXPENSES . 21 PUBLIC WORKS 538 STORM WATER UTILITY 1 PERSONAL SERVICES ` 1200 SALARY/WAGES 0 35,385 23,667' 35;385 • 39,285 1400 OVERTIME WAGES 0 250 0 • 250 , 250 . 2100 FICA TAXES 0 2,730 1,851 2,730 3,027 2200 RETIREMENT CONTR 0 4,230 1,355 3,830 3,923 2300 LIFE/HEALTH INSURANCE 0 6,920 4,574 6,920 .5,360 2400 WORKERS COMP INS 0 1.660 0 1.660 1.510 TOTALS 0 51,175 31,447 50,775 53,355 2 OPERATING EXPENSES 3102 ENGINEERING SERVICES 0 6,405 271 4;000 6,000 3800 CONTRACTURAL SERVICES 0 2,000 4,961 4,560' 12,000 3801 WTR QLTY TESTING SERVICE 0 5,000 0 • 1,250 3,500 4000 TRAVEL/PER DIEM 0 4,000 2,189 4,000 4,500 4100 COMMUNICATION SERVICES 0 500 248 500 900 4500 INSURANCE 0 2,000 0 . 2,000 2,000 4601 GENERAL MAINTENANCE . 0 2,000 775 2,000 2,000 4602 VEHICLE MAINTENANCE 0 300 0 0 300 4603 DRAINAGE MAINTENANCE 0 12,500 . 3,097 12,500 15,000 4900 MISCELLANEOUS 0 500 365 500 1,000 4902 ADMIN MGMT FEE 0 . 5,000 3,750 5,000 5,000' Page 24 FY 96 BUD 97 YTD EST 97 BUD 98 5100 OFFICE SUPPLIES 0 500 32 200 200 5201 GAS/OIL 0 400 0 150 400 5207 SMALL TOOLS/EQUIPMENT 0 2,000 1,282 2,000 2,000 5215 MISCELLANEOUS EQUIPMENT 0 1,000 801 1,000 1,000 5400 BOOKS/PUB/DUES 0 300 0 3QQ 800 TOTALS 0 44,405 17,771 39,960 56,600 3 CAPITAL OUTLAY 6064 MACHINERY/EQUIPMENT 0 15,000 9,897 24,370 0 6960 SHAY PL DRAINAGE PROJ 0 35,000 0 35,000 0 6961 SEABROOK RD S DR PROJ 0 36,000 13,500 36,000 54,000 CYPRESS DRIVE PROJECT 0 0 0 0 0 DRAINAGE STUDY 0 0 0 0 15.000 TOTALS 0 86,000 23,397 95,370 69,000 8 OTHER FINANCIAL USES 3 TRANSFER I.B.R. FUND 0 60.300 30150 60300 60.300 TOTALS 0 60.300 0 60300 60,300 TOTAL EXPENSES 0 241,880 72,614 246,405 239,255 FUND BALANCE 9/30 20,465 TOTAL EXPENSES AND FUND BALANCE 259,720 REV 96 BUD 97 REV YTD EST 97 BUD 98 65 SPEC. LAW ENFORCEMENT TRUST FUND REVENUE • 35 MISCELLANEOUS 350073 FORFEITURES/CONFISCATION: 1,817 0 0 366100 CONTRIBUTIONS 0 0 0 TOTALS 1,817 0 0 0 0 EXP 96 BUD 97 EXP YTD EST 97 BUD 98 65 EXPENDITURES 17 POLICE DEPARTMENT 521 LAW ENFORCEMENT 2 OPEREATING EXPENSES 3101 LEGAL SERVICES 337 4906 ADMIN COLLECTION EXPENSE 0 4915 UNDERCOVER ACTIVITIES 0 0 0 0 0 5215 MISC. EQUIPMENT 0 0 0 Q Q TOTALS 337 0 0 0 0 3 CAPITAL OUTLAY 6064 MACHINERY/EQUIPMENT 0 0 0 0 TOTALS 0 0 0 0 0 TOTAL EXPENDITURES 337 0 0 0 0 FUND BALANCE 9/30 ' TOTAL EXPENDITURES AND FUND BALANCE Page 25