City of Groveland Minutes City Council Workshop Monday, April 21, 2025 The Groveland City Council held a workshop on Monday, April 21, 2025 in the E.L. Puryear Building located at 243 S. Lake Avenue, Groveland, FL 34736. Mayor Keith Keogh called the meeting to order at 6:16 p.m. with the following members present: Vice Mayor Barbara Gaines, Council Members Amy Jo Carroll, Judith Fike and Mike Radzik. City officials present were City Manager Mike Hein, City Clerk Virginia Wright, Sergeant-At-Arms Chief Shawn Ramsey and City Attorney Anita Geraci-Carver. As an alternate option, the public was provided the opportunity to attend the April 21,20255 City Council Workshop virtually in listen/watch mode only. A public notice with instructions to participate was posted to the City's website under "public notices" at www.grovelanc-t.gov and in the display board at City Hall. 1. Finance Department Overview and Budget Interim Finance Director Pam Brosonski and Budget Analyst April Allman provided a presentation on the FY2025-2026 proposed budget and an overview of the department's operations, as attached to these minutes. The proposed budget included details on personnel and operating expenses. The presentation covered the department's responsibilities, financial reporting, and procurement processes. Key discussion points included budget changes, staffing, and the role of audits and internal controls. Council Member Radzik requested an explanation of restricted and non-restricted funds. Ms. Brosonski explained restricted funds such as impact fees and utilities could only be spent for specific purposes. Whereas the discretionary fund could be used for a multitude of capital projects. Council Member Radzik requested the total number of full-time employees (FTE) within the Finance Department. Ms. Brosonski stated currently there were thirteen and a half (13.5) positions in the Finance Department with three (3) positions that were open: Procurement Manager, Deputy Finance Director, and Customer Service Specialist, for a total of sixteen and a half (16.5) employees. Ms. Allman explained the purpose of the audit and role of the Government Finance Officers Association (GOFA). She reported the audit was a snapshot of the City's financial health and served as a transparency document. Council Member Radzik inquired if and how the audit measured the operational aspects of the City. Ms. Allman stated more sO, the budget book served as an operational guide. Ms. Brosonski reported the auditors completed a review of operations related to each fund to ensure compliance and efficiency. Council Member Radzik inquired if there were any issues with internal controls. Ms. Brosonski stated not that she was aware of. She reported internal controls were used to assess cases of fraud and to ensure checks and balances within the department. 1 APRIL 21, 2025 CITY COUNCIL WORKSHOP MINUTES Council Member Radzik inquired as to what fund was used to pay back the Public Safety debt. Ms. Brosonski stated the discretionary sales tax fund. Council Member Carroll asked if anything was outsourced other than the audit. Ms. Brosonski reported consultants such as Raftellis were used. Raftellis assisted with the validation of utility bills before disbursement. Council Member Carroll inquired as to what a typical day looked like. Ms. Brosonski stated reviewing items, answering questions, and attending meetings. She noted it was non-stop all day long. Council Member Carroll asked what types of things were included in the department's operational costs. Ms. Brosonski reported office supplies, the annual audit, education, and training. Council Member Carroll inquired how many employees were issued a purchase card. Ms. Brosonski estimated over one hundred (100). She stated she would provide an exact answer via email. Council Member Carroll asked why approximately seventy-five thousand dollars ($75,000) had been paid out year-to-date for personnel services. She indicated it was almost half of the budget. Council Member Carroll felt this appeared to be high. Ms. Brosonski stated she would get back with Council Member Carroll. Vice Mayor Gaines inquired as to what the difference is between an Invitation To Bid and Invitation For Bid. Ms. Brosonski stated the term is interchangeable. Vice Mayor Gaines stated former employee Chris Coghill traveled to conferences and received procurement awards. Vice Mayor Gaines requested the travel expenses for this past year. Vice Mayor Gaines asked if the procurement director position was going to be a designated contract officer. Ms. Brosonski stated she would get back to the Vice Mayo, noting the current policy read that the procurement manager could sign contracts up to a certain amount. Mayor Keogh suggested the word financial be added before information in the mission statement on slide one (1) of the presentation. He requested to add the City Council to the list to be kept up to date. Mayor Keogh referenced slide four (4) of the presentation. He noted it would be helpful to have the actual numbers from the previous year through the first four (4) or five (5) months for comparison. Mayor Keogh inquired what the ten percent (10%) increase for benefits would be. Ms. Brosonski reported the increase would be five thousand five hundred dollars ($5,500) for health, dental, vision, and life insurance. 2 APRIL 21, 2025 CITY COUNCIL WORKSHOP MINUTES Mayor Keogh congratulated the Finance department on the eighteen thousand dollar ($18,000) decrease in their operating expenses. Mayor Keogh referenced slide six (6) and inquired what the difference was between the insurance coordinator position under Finance and under Human Resources. Ms. Allman explained the insurance coordinator under the finance department managed general liability, vehicles/property, wherein the Human Resources position managed worker's compensation and benefits. Mayor Keogh referenced slide nine (9). He asked if there was one place where all of the City's debt was listed. Ms. Brosonski reported an overview of the City's debt was included in the Annual Financial Report, as well as in various spreadsheets. Mayor Keogh referenced slide eleven (11). He inquired as to what transparency referred to. Ms. Brosonski stated she would get back to the Mayor. Mayor Keogh referenced slide fourteen (14) regarding asset depreciation and asked if it was correct that the City did not reserve funds for depreciation. Ms. Brosonski stated the city did not budget for depreciation. However, a new fund could be set up if Council desired Mayor Keogh asked if the Finance Department completed a year end closeout for auditors to review, or if the auditors completed the year end close out. Ms. Brosonski stated the Finance Department completed the year end closeout. Council Member Fike referenced slide eleven (11), Risk Management. She inquired if any risks associated with suppliers, pricing volatility, and/or contract performance had been dentified. Ms. Brosonski reported during COVID there were constant changes in pricing and procedures. More recently, the changes in tariffs could present price variations. ADJOURNMENT Mayor Keogh adjourned the workshop at 7:01 p.m. Groveland FLORIDA Cryw Nenralct Keith Keogh, Mayor , JcAa Attest: Wodd Virginia Wright, City Clerk 3 Finance Department Council Workshop April 21, 2025 Groveland FLORIDA Finance Department Mission Statement Mission: the Finance Department is committed to providing timely, accurate, clear and complete information and charming support to other city departments, citizens, and the community at large while maintaining a high level of compliance with all pertinent Federal, State, and local rules and regulations. Responsibilities: The Finance Department is responsible for the management of the financial affairs of the City including accounts payable, accounting, budget development and monitoring, debt management, financial reporting, regulatory reporting, fixed asset management, cash management, investments, revenue collection, utility billing and collection, purchasing support, payroll support, management ofthe external auditors and preparation of the annual audited financial statements for the City and CRA. 2 Finance Department Governed by: Charter Code of Ordinances Resolutions Florida Statutes Rules of the Auditor General Governmenta. Accounting Standards Board (GASB) Federal Grant Requirements State Grant Requirements Debt Assurances City-wide Policies and Procedures 3 Finance Department Budget 2024-2025 2022-2023 2023-2024 2024-2025 YTD Activity 2025-2026 Budget Budget Total Activity Total Activity Current Budget Thru Feb. Proposed Budget Change $ Change % Personnel Services $ 343,701 $ 470,583 $ 576,400 $ 205,073 $ 581,900 $ 5,500 0.95% Operating Expenses $ 143,217 $ 129,996 $ 164,200 $ 29,769 $ 145,600 $ (18,600) -11.33% Capital Outlay e 6 $ $ $ $ $ NA Debt Service $ $ e $ $ N/A Grants & Aids $ $ $ $ $ N/A Finance Department Total: $ 486,918 $ 600,579 $ 740,600 $ 234,842 $ 727,500 $ (13,100) -10.37% FY 26 Changes/Highlights 5.5k increase in personnel services reflects the baseline cost with no changes in staffing, no increase in workers' compensation 1 and a 10% estimated increase in benefits. 18.6k decrease in operating expenses reflects a decrease in auditing expenditures. 4 Procurement Department Budget 2024-2025 2022-2023 2023-2024 2024-2025 YTD Activity 2025-2026 Budget Budget Total Activity Total Activity Current Budget Thru Feb. Proposed Budget Change $ Change % Personnel Services $ 91,294 $ 142,205 $ 162,900 $ 74,876 $ 164,545 $ 1,645 1.01% Operating Expenses $ 25,357 $ 34,789 $ 31,000 $ 19,700 $ 31,000 $ 0.00% Capital Outlay $ $ $ $ $ $ N/A Debt Service é $ $ $ $ $ N/A Grants & Aids $ $ $ $ $ $ N/A Procurement Department Total: $ 116,651 $ 176,994 $ 193,900 $ 94,577 $ 195,545 $ 1,645 1.01% FY 26 Changes/Highlights 1.6k increase in personnel services reflects the baseline cost with no changes in staffing, no increase in workers' compensation / and a 10% estimated increase in benefits. No changes in operating expenses from the previous year. 5 Finance Department Organizational Chart FIINANCE FTE 9.5 FINANCE UTILITY BILLING FTE 7.0 DIRECTOR FTE TOTAL 16.5 (1FTE) DEPUTY FINANCE DIRECTOR PROCUREMENT DEPUTY FINANCE DIRECTOR BUDGET ANALYST GOVERNMENTAL MANAGER ENTERPRISE (1FTE) (1FTE) (1FTE) (1FTE) ACCOUNTING INSURANCE CUSTOMER RELATIONS UTILITY BILLING BUYER UTILITY ACCOUNTANT TECHNICIAN COORDINATOR SUPERVISOR MANAGER (1FTE) (1FTE) (1.5FTE) (.5FTE) (1FTE) (1FTE) CUSTOMER RELATIONS ACCOUNTANT SPECIALIST (2.5 FTE) (3FTE) Finance Department Roles/Responsibilites Accounts Payable Follow "Florida Prompt Payment Act" Vendor Payments/Check Runs (bi-weekly) Send Positive Pay (POS) electronic files to bank for fraud protection Procurement Card (Pcard) IRS reporting = Form 1099 Accounts Receivable Prepare daily deposits and send to bank Permitting/Utility Billing/Parks & Reç/Incoming Checks/Bank ACH Incoming Payments Review daily bank activity for electronic payments and collect supporting backup Example: State of Florida DEP, DOR, etc. Various Interlocal agreements: Mascotte, Lake County, SLRTAC Verify deposits are posted to bank Post deposits/ACH's into Incode 7 Finance Department Roles/Responsibilites Budget Budget Preparation & Development: Assist in the development of the annual municipal budget. TRIM timetable and TRIM forms Financial Analysis & Forecasting Monitor fiscal sustainability and recommend adjustments as needed. Performance Monitoring & Reporting Provide monthly financial reports to Mayor & Council. Distribute regular financial reports to department heads. Budget Amendments and/or Transfers Interdepartmental Coordination Serve as a liaison between the finance department and other municipal departments. Other Responsibilities General Ledger and Reconciliations: Supervise the maintenance of the general ledger, ensuring accurate recording of financial transactions. Bank Reconciliations and Cash Management: Perform bank reconciliations to ensure accuracy and completeness. Manage cash flow, inter-fund transfers, and treasury functions. 8 Finance Department Roles/Responsibilites Other Responsibilities Grant Administration and Compliance: Develop and maintain documentation for federal and state grant programs. Ensure compliance with grant requirements and reporting. Capital Asset Management: Monitor and track capital assets, including acquisitions, disposals, and depreciation. Debt Management: Manage the city's debt portfolio, including bond issuances and repayments. State and Federal Reporting: Prepare and submit required financial reports to state and federal agencies. Internal Controls and Process Improvement: Establish and maintain effective internal controls. External Audit Responsible for coordinating and overseeing the annual external audit. Separate Audit required for CRA Single Audit required for state/federal grants received in excess of $750,000 9 Finance Department Roles/Responsibilites Other Responsibilities External Audit con't: Ensure compliance with audit requirements and address any findings. Implement new GASB pronouncements. Draft notes and financial statements. Annual Financial Reporting: State Annual Financial Report (AFR) Audited Financial Statements/Annual Comprehensive Financial Report (ACFR) Federal Audit Clearinghouse - submittal of Audit Report Florida Auditor General - Submittal of Audit Report Granting agencies = submittal of Audit Report Administration of City-wide Insurance Programs: Property/Casualty Workers Compensation Specialty insurance for Police & Fire Claims 10 Finance Department Roles/Responsibilites Procurement Purchasing Goods and Services Acquire materials, equipment, and services needed by the organization in a timely and cost-effective manner. Solicitation and bidding Prepare and issue request for quotes (RFQs), invitations to bid (ITBs), and requests for proposals (RFPs) to ensure a competitive process. Contract Negotiation and Administration Negotiate terms and conditions, execute agreements, and ensure vendors meet contractual obligations. Compliance and Ethics Ensure all procurement activities follow applicable laws, regulations, policies, and ethical standards. Transparency and Documentation Maintain accurate records and provide transparency throughout the procurement lifecycle. Risk Management Identify and mitigate risks associated with suppliers, pricing volatility, and contract performance. 11 Finance Department Roles/Responsibilites Utility Billing Customer Support Assist customers in person, by phone, and via email with billing inquiries, service requests and account issues. Resolve complaints or escalate complex issues to supervisors as needed. Billing and Payments: Generate, review and mail utility bills. Accept and process payments by cash, check, credit card, or electronic transter. Account Management: Set up new customer accounts and process service changes (starts, stops, transters and meter checks). Capital Project Accounting: Assist with tracking expenditures and funding for capital improvement projects within the utility department. Ensure proper allocation of costs to capital and operational accounts. Budget Development & Monitoring: Assist in developing annual utility department budgets. Grant Administration and Compliance: Monitor grant expenditures to ensure they are charged to the correct funding source. Ensure all financial activities comply with grant terms, federal/state/local regulations, and Uniform Guidance. 12 Key Financial Reporting Dates Bi-Weekly Federal Withholding Child Support Liens 401A Pension Contributions 457 Deferred Compensation Contributions Union Dues Monthly Sales Tax Report and Remittance to Florida Department of Revenue Florida Retirement System (State Pension Contributions) Report and Remittance to Florida Department of Revenue Lake County Impact Fee Report and Remittance Utility and Sanitation Bills Quarterly 941 Report to Internal Revenue Service State Surcharge Report and Remittance to Florida Department of Business & Professional Regulation Re-employment Tax Report to Florida Department of Revenue 13 Key Financial Reporting Dates Annual Annual Physical Inventory of All Capital Assets IRS Forms 1099 -January 31 IRS Forms W-2s -January 31 Lake County Sales Surtax Revenue/Expenditure Report - March Local Highway Finance report to Florida Department of Transportation = March 31 Comprehensive Annual Financial Report Submission to Government Finance Officer's Association - March 31 Unclaimed Property Report and Remittance to Florida Department of Financial Services - April 30 TRIM Test Data File (Non-Ad Valorem Data Files) Submission to Lake County Property Appraiser's Office - May 12 Annual Financial Report to Florida Department of Financial Services - June 30 Annual Financial Audit for City to Florida Auditor General - June 30 Annual Financial Audit for CRA to Florida Auditor General - June 30 Sun Wed Thu Fri Impact Fee Affidavit - June 30 A 5 Federal Audit Clearing House and Single Audit to Federal and State Grant Agencies - June 30 5 6 3 12 12 13 18 19 Total Estimated Revenue from Non-Ad Valorem Participants to Lake County Property Appraiser - July 3 19 20 2 25 26 Sign-off on test TRIM samples from Non-Ad Valorem Participants to Lake County Property Appraiser - July 7 26 27 28 31 14 Key Financial Reporting Dates Annual Lake County Sales Surtax Preliminary Budget Request Report = August Submission of LIVE Non-Ad Valorem files to Lake County Property Appraiser = August 1 Proposed Millage Rate to Lake County Property Appraiser - August 1 First Public Hearing on Budget September Second Public Hearing on Budget = September Certify Trim Compliance to Florida Department of Financial Services = September Submission of Non-Ad Valorem Files to the Lake County Tax Collector = September 15 Local Government Financial Reporting to Florida OEDR = October 15 CRA Carryforward Budget Amendment = October 31 Annual Banking Report to Florida Department of Financial Services - November 30 Year End Budget Amendment - November 30 Sun Wed Thu Fri Distinguished Budget Presentation Award Submission to GFOA - December 30 4 5 5 6 14 12 12 13 18 19 19 20 25 26 26 27 28 31 15 Cash & Investments Cash Balances - September 30, 2024 Investment Pools, 3,259,644,69 42,284,927 45,000,000 40,000,000 35,000,000 30,000,000 Money/Market, Demand 25,000,000 21,128,487,4096 Accounts, 20,000,000 9,778,567 28,112,668,5496 15,000,000 10,000,000 5,000,000 Unrestricted Restricted 16 Investment Policy Investments are governed by Florida Statues 218.415 Investment objectives are: Safety of capital (1st priority) Liquidity of funds (2nd priority) Investment income (3rd priority) F.S. 218.415 lists authorized investments F.S. 218.415 lists authorized deposits Certified public accountants conducting audits of units of local government pursuant to F.S. 218.39 shall report, as part of the audit, whether the unit of local government has complied with this section. Local government's officials responsible for making investment decisions must complete 8 hours of continuing education in subjects or courses of study related to investment practices and products annually. 17 Outstanding Governmental Debt Principal Capital Leases 645,485 Police vehicles and fire trucks Capital Improvement Revenue Note, 3,285,000 Series 2021A Public Safety Complex Capital Improvement Revenue Note, 3,839,000 Public Safety Complex Series 2021B Capital Improvement Revenue 9,986,000 FDOT/State Road 50 Notes, Series 2021C Lake County Radio Note 177,162 Police and Fire 900 MHZ radios Existing Debt 17,932,647 18 Outstanding Utility System Debt Principal Capital Leases 56,807 Utility vehicles State Revolving Loans 1,979,243 Utility clean water improvements State Revolving Loans 2,705,779 Utility drinking water improvements Water & Sewer Revenue Refunding Note, 6,316,000 Series 2021 Utility system improvements Water & Sewer Revenue Note, Series 2023 1,779,000 Utility system improvements Existing Debt 12,836,829 19 Grants Requires Federal or State Single Audit if expenditures are greater than $750,000 Schedule of Expenditure of Federal Awards Schedule of Expenditure of State Financial Assistance Compliance with grant award and assurances, compliance supplements Sufficient Internal Controls Over: Activities Allowed or Unallowed Procurement, Suspension, Debarment Allowable Costs & Cost Principles Program Income Cash Management Reporting Eligibility Subrecipient Monitoring Equipment and Real Property Management Special Tests and Provisions Matching, Level of Effort, Earmarking Period of Performance of Federal Funds 20 Budget Report 1 Groveland, FL Account Summary For Fiscal: 2025-2026 Period Ending: 04/30/2026 Groveland FLORIDA ou a l h Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund: 001 General Fund Expense Department:! 513000 Finance Expense_Category: 10 Personnel Services 001. 513000.120 Regular Salaries 447,100.00 447,100.00 0.00 0.00 447,100.00 100.00 % 001.513000.140 Overtime 1,000.00 1,000.00 0.00 0.00 1,000.00 100.00 % 001.513000.210 F.I.C.A. Contributions 34,300.00 34,300.00 0.00 0.00 34,300.00 100.00 % Budget Detail Description Units Price Amount FICA OVERTIME 0.00 0.00 100.00 FICA CONTRIBUTIONS 0.00 0.00 34,200.00 001.513000.220 Retirement Fund Contributions 43,000.00 43,000.00 0.00 0.00 43,000.00 100.00 % Budget Detail Description Units Price Amount RETIREMENT 0.00 0.00 42,900.00 RETIREMENT OVERTIME 0.00 0.00 100.00 001. 513000.225 Employee Assistance Program 500.00 500.00 0.00 0.00 500.00 100.00 % 001.513000.230 Health Insurance Contributions 50,500.00 50,500.00 0.00 0.00 50,500.00 100.00 % Budget Detail Description Units Price Amount HEALTH INSURNACE ESTIMATED 10% INCREASE 0.00 0.00 50,500.00 001.5 513000.231 Dental Insurance Contributions 1,200.00 1,200.00 0.00 0.00 1,200.00 100.00 % Budget Detail Description Units Price Amount DENTAL ESTIMATED 10% INCREASE 0.00 0.00 1,200.00 001.513000.232 Life Insurance Contributions 550.00 550.00 0.00 0.00 550.00 100.00 % Budget Detail Description Units Price Amount LIFE INSURANCE ESTIMATED 10% INCREASE 0.00 0.00 550.00 001.513000.234 Vision Insurance Contributions 250.00 250.00 0.00 0.00 250.00 100.00 % Budget Detail Description Units Price Amount VISION ESTIMATED 10% INCREASE 0.00 0.00 250.00 001.513000.235 Employee Health Waiver 2,700.00 2,700.00 0.00 0.00 2,700.00 100.00 % 001. 513000.240 Workman's Comp Insurance 800.00 800.00 0.00 0.00 800.00 100.00 % Budget Detail Description Units Price Amount WORKERS COMP ALLOCATEDAMOUNT 0.00 0.00 700.00 WORKERS COMP OVERTIME 0.00 0.00 100.00 Expense_Category: 10. Personnel Services Total: 581,900.00 581,900.00 0.00 0.00 581,900.00 100.00% Expense_ Category: 30 Operating Expenses 001.513000.320 Auditing 37,000.00 37,000.00 0.00 0.00 37,000.00 100.00 % Budget Detail Description Units Price Amount FISCAL YEAR 2024-2025 AUDIT 0.00 0.00 30,000.00 FISCAL YEAR 2024-2025 FINANCIAL: STATEMENTS 0.00 0.00 4,000.00 FISCAL YEAR 2024-2025 SINGLE AUDIT 0.00 0.00 3,000.00 4/17/2025 5:06:13 PM Page 1 of 8 Budget Report For Fiscal: 2025-2026 Period Ending: 04/30/2026 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining 001.513000: 340 Professional Services 51,600.00 51,600.00 0.00 0.00 51,600.00 100.00 % Budget Detail Description Units Price Amount ACLARIAN 0.00 0.00 9,600.00 AQUARIUS CAPITAL 0.00 0.00 10,000.00 ARBITRAGE 0.00 0.00 10,000.00 PFM QUARTERLY RETENTION PAYMENT 0.00 0.00 12,000.00 SPECIAL PROJECTS 0.00 0.00 10,000.00 001. 513000. 346 Contract Services 17,000.00 17,000.00 0.00 0.00 17,000.00 100.00 % Budget Detail Description Units Price Amount OTHER 0.00 0.00 8,680.00 TYLER TUTORING (2HRS X: 26WK x$ $160) 0.00 0.00 8,320.00 001. 513000.400 Travel/per Diem 7,700.00 7,700.00 0.00 0.00 7,700.00 100.00 % Budget Detail Description Units Price Amount TRAVEL REIMBURSE CONF. /EDUC (FGFOA/ICMA ETC.) 7.00 1,100.00 7,700.00 001.513000.420 Shipping/postage 500.00 500.00 0.00 0.00 500.00 100.00 % Budget Detail Description Units Price Amount MISC. SHIPPING COSTS 0.00 0.00 500.00 001.513000.470 Printing & Binding 2,600.00 2,600.00 0.00 0.00 2,600.00 100.00 % 001. 513000.490 Other Charges 1,000.00 1,000.00 0.00 0.00 1,000.00 100.00 % Budget Detail Description Units Price Amount GFOA COA PROGRAM AWARD 0.00 0.00 550.00 GFOAI DISTINGUISHEDI BUDGET AWARD 0.00 0.00 450.00 001. 51 3000.4 492 Advertising 2,600.00 2,600.00 0.00 0.00 2,600.00 100.00 % Budget Detail Description Units Price Amount PUBLIC HEARING & BUDGET AD/VARIOUS ORDINANCES 0.00 0.00 2,600.00 001.513000.510 Office Supplies 3,600.00 3,600.00 0.00 0.00 3,600.00 100.00 % 001.513000.523 Operating Supplies Miscellaneous 2,100.00 2,100.00 0.00 0.00 2,100.00 100.00 % 001. 513000.540 Subxcriptons/memvenhps 3,400.00 3,400.00 0.00 0.00 3,400.00 100.00 % Budget Detail Description Units Price Amount FGFOA MEMBERSHIP 0.00 0.00 550.00 GFOA/FGFOA PUBLICATIONS & REFERENCE MATERIAL 0.00 0.00 1,450.00 ICMA MEMBERSHIP PAMELAI BROSONSKI 0.00 0.00 1,400.00 001. 513000.541 Education/Training 5,100.00 5,100.00 0.00 0.00 5,100.00 100.00 % Budget Detail Description Units Price Amount FGFOA CONFERENCE 0.00 0.00 2,600.00 TRAINING/WEBINARS. RENEE/TERRY (2 x: $500) 0.00 0.00 1,000.00 TYLER CONNECT 0.00 0.00 1,500.00 001. 513000.543 Licenses And Renewals 400.00 400.00 0.00 0.00 400.00 100.00 % Budget Detail Description Units Price Amount CGFO LICENSE RENEWAL 0.00 0.00 200.00 CPA LICENSE RENEWAL 0.00 0.00 200.00 001. 513000.545 Subscription Based Software 11,000.00 11,000.00 0.00 0.00 11,000.00 100.00 % 4/17/2025 5:06:13 PM Page 2 of 8 Budget Report For Fiscal: 2025-2026 Period Ending: 04/30/2026 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining Budget Detail Description Units Price Amount CLEAR GOV (BUDGET BOOK) 0.00 0.00 11,000.00 Expense_Category: 30 Operating Expenses Total: 145,600.00 145,600.00 0.00 0.00 145,600.00 100.00% Department: 513000 Finance Total: 727,500.00 727,500.00 0.00 0.00 727,500.00 100.00% 4/17/2025 5:06:13 PM Page 3 of 8 Budget Report For Fiscal: 2025-2026 Period Ending: 04/30/2026 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining Department:513200- Procurement Expense_Category: 10 Personnel Services 001. 513200. .120 Regular Salaries 122,700.00 122,700.00 0.00 0.00 122,700.00 100.00 % 001.513200.210 F.I.C.A. Contributions 9,400.00 9,400.00 0.00 0.00 9,400.00 100.00 % 001.513200.220 Retirement Fund Contributions 14,100.00 14,100.00 0.00 0.00 14,100.00 100.00 % 001.513200.225 Employee Assistance Program 100.00 100.00 0.00 0.00 100.00 100.00 % 001. 513200. 230 Health Insurance Contributions 17,600.00 17,600.00 0.00 0.00 17,600.00 100.00 % Budget Detail Description Units Price Amount HEALTH ESTIMATED 10% INCREASE 0.00 0.00 17,600.00 001.513200.231 Dental Insurance Contributions 225.00 225.00 0.00 0.00 225.00 100.00 % Budget Detail Description Units Price Amount DENTAL ESTIMATED: 10% INCREASE 0.00 0.00 225.00 001.513200.232 Life Insurance Contributions 110.00 110.00 0.00 0.00 110.00 100.00 % Budget Detail Description Units Price Amount LIFE INSURANCE ESTIMATED: 10% INCREASE 0.00 0.00 110.00 001.513200.234 Vision Insurance Contributions 110.00 110.00 0.00 0.00 110.00 100.00 % Budget Detail Description Units Price Amount VISION ESTIMATED: 10% INCREASE 0.00 0.00 110.00 001.513200.240 Workman's Comp Insurance 200.00 200.00 0.00 0.00 200.00 100.00% Expense_Category: 10 Personnel Services Total: 164,545.00 164,545.00 0.00 0.00 164,545.00 100.00% Expense_Category: 30 - Operating Expenses 001. 513200.340 Professional Services 1,000.00 1,000.00 0.00 0.00 1,000.00 100.00 % Budget Detail Description Units Price Amount ENGINEENING/ARCHITECTURE/SURVEY & MAPPING/ETC. 0.00 0.00 1,000.00 001. 513200.400 Travel/per Diem 6,200.00 6,200.00 0.00 0.00 6,200.00 100.00 % Budget Detail Description Units Price Amount 2STAFF - FAPPO ANNUAL CONFERENCE 0.00 0.00 1,550.00 2STAFF FAPPO FALL WORKSHOP 0.00 0.00 1,550.00 2STAFF NIGP FORUM 0.00 0.00 1,550.00 2STAFF NIGP LEADERSHIP SUMMIT 0.00 0.00 1,550.00 001.513200.420 Shipping/Postage 200.00 200.00 0.00 0.00 200.00 100.00 % Budget Detail Description Units Price Amount RETURNING BIDI BONDS AS NEEDED 0.00 0.00 200.00 001. 513200.470 Printing & Binding 500.00 500.00 0.00 0.00 500.00 100.00 % Budget Detail Description Units Price Amount SUPPLIER FAIR HANDOUTS 0.00 0.00 500.00 001.513200.510 Office Supplies 1,500.00 1,500.00 0.00 0.00 1,500.00 100.00 % 001.5 513200.524 Uniforms 500.00 500.00 0.00 0.00 500.00 100.00 % Budget Detail Description Units Price Amount STAFF: SHIRTS 0.00 0.00 500.00 001.513200.540 Subscrpton/Member.hps 900.00 900.00 0.00 0.00 900.00 100.00 % 4/17/2025 5:06:13 PM Page 4 of 8 Budget Report For Fiscal: 2025-2026 Period Ending: 04/30/2026 Variance Original Current Period Fiscal Favorable Percent Total Budget Total Budget Activity Activity (Unfavorable) Remaining Budget Detail Description Units Price Amount CFC-NIGP MEMBERSHIP 0.00 0.00 80.00 DBIAI MEMBERSHIP 2.00 100.00 200.00 FAPPO MEMBERSHIP 2.00 120.00 240.00 NIGP MEMBERSHIP 2.00 190.00 380.00 001. 513200.541 Education/Training 6,300.00 6,300.00 0.00 0.00 6,300.00 100.00 % Budget Detail Description Units Price Amount 2STAFF FAPPO ANNUAL CONFERENCE 0.00 0.00 2,000.00 2STAFF FAPPO FALL WORKSHOP 0.00 0.00 400.00 2STAFF NIGP FORUM 0.00 0.00 2,300.00 2STAFF NIGP LEADERSHIP! SUMMIT 0.00 0.00 1,600.00 001. 513200.5 543 Licenses and Renewals 400.00 400.00 0.00 0.00 400.00 100.00 % Budget Detail Description Units Price Amount DBIA CERTIFICATION EXAM 0.00 0.00 400.00 001. 513200.5 545 Subscription Based: Software 12,000.00 12,000.00 0.00 0.00 12,000.00 100.00 % Budget Detail Description Units Price Amount OPENGOVI PROCUREMENT ANNUAL SUBSCRIPTION 0.00 0.00 12,000.00 Expense_Category: 30 Operating Expenses Total: 29,500.00 29,500.00 0.00 0.00 29,500.00 100.00% Department:! 513200 - Procurement Total: 194,045.00 194,045.00 0.00 0.00 194,045.00 100.00% Expense Total: 921,545.00 921,545.00 0.00 0.00 921,545.00 100.00% Fund: 001 General Fund Total: 921,545.00 921,545.00 0.00 0.00 921,545.00 100.00% Report Total: 921,545.00 921,545.00 0.00 0.00 921,545.00 100.00% 4/17/2025 5:06:13 PM Page 5 of 8 Budget Report For Fiscal: 2025-2026 Period Ending: 04/30/2026 Group Summary Variance Original Current Period Fiscal Favorable Percent Expense_Categor. Total Budget Total Budget Activity Activity (Unfavorable) Remaining Fund: 001 General Fund Expense Department:! 513000 - Finance 10- - Personnel! Services 581,900.00 581,900.00 0.00 0.00 581,900.00 100.00% 30- Operating Expenses 145,600.00 145,600.00 0.00 0.00 145,600.00 100.00% Department: 513000 Finance Total: 727,500.00 727,500.00 0.00 0.00 727,500.00 100.00% 4/17/2025 5:06:13 PM Page 6 of 8 Budget Report For Fiscal: 2025-2026 Period Ending: 04/30/2026 Variance Original Current Period Fiscal Favorable Percent Expense_Categor.- Total Budget Total Budget Activity Activity (Unfavorable) Remaining Department: 513200 Procurement 10- Personnel Services 164,545.00 164,545.00 0.00 0.00 164,545.00 100.00% 30- Operating Expenses 29,500.00 29,500.00 0.00 0.00 29,500.00 100.00% Department: 513200 . Procurement Total: 194,045.00 194,045.00 0.00 0.00 194,045.00 100.00% Expense Total: 921,545.00 921,545.00 0.00 0.00 921,545.00 100.00% Fund: 001 General Fund Total: 921,545.00 921,545.00 0.00 0.00 921,545.00 100.00% Report Total: 921,545.00 921,545.00 0.00 0.00 921,545.00 100.00% 4/17/2025 5:06:13 PM Page 7 of 8 Budget Report For Fiscal: 2025-2026 Period Ending: 04/30/2026 Fund Summary Variance Original Current Period Fiscal Favorable Percent Fund Total Budget Total Budget Activity Activity (Unfavorable) Remaining 001 General Fund 921,545.00 921,545.00 0.00 0.00 921,545.00 100.00% Report Total: 921,545.00 921,545.00 0.00 0.00 921,545.00 100.00% 4/17/2025 5:06:13 PM Page 8 of 8