Amended Current Year Budget

Since a budget is essentially a financial plan, it is sometimes necessary to modify the budget to match actual expenses and revenues.  The table below shows the modifications made to the budget for Fiscal Year 2018.  


  • Changes in Highway Taxes, Building Permits, and Street Improvement Fees were a function of increased growth in the community above the estimated budget.  
  • The Sale of Cemetery Lots, and Capital Improvement Fee revenue increases are attributed to increased sales of cemetery plots.
  • The Interfund Loan Proceeds revenue was an interfund loan between the Natural Gas Fund and the General Fund to finance the costs of new equipment (grader, 2 backhoes).
  • Contributions from Fund Surplus increased as departments saved funds from the fiscal year and are opting to transfer those savings to the Capital Projects Fund for future capital expenses.


  • Building Inspector expense increases are also related to growth in the community.
  • Capital Outlay lines for Cemeteries, Parks, and Streets increased with the purchase of a grader and 2 backhoes.
  • The Contributions to the Capital Fund increased with increased revenues and additional savings from departments being moved into the Capital Projects Fund.
  • The dividend transfer budget from the Solid Waste Fund to the General Fund was off by $46 and needed to be adjusted.