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I APPENDIX III - MANAGEMENT LETTERS DEVELOPED AND ISSUED IN CONNECTION WITH LOCAL GOVERNMENT AUDITS I I II. STATUS OF PRIOR YEAR FINDINGS AND RECOMMENDATIONS (CONTINUED) I 04-6 Excess of expenditures over budgeted amount Condition I Florida Statutes Section 166.241 (2) states that"... the budget must regulate expenditures of the municipality, and it is unlawful for any officer of a municipal government to expend or contract for expenditures in any fiscal year except in pursuance of budgeted appropriations." As at September 30, 2004, we noted that the following department of the City exceeded their expenditures over appropriated budget as approved by the Commission: I I Department Environmental and engineering services Police Fire and rescue Parks and recreation Excess Expenditures over Budqet $ 81,199 949,102 504,306 359,760 I I Recommendation I We recommend that the City comply with the provisions of Section 116.241 of the Florida Statutes. I Current Year Status We noted similar findings during fiscal year 2005. This comment will be repeated. I Manaqement Response I I Management disagrees with the auditor's interpretation of Florida Statutes Section 166.241 (2). Management's interpretation, which is supported by our City Attorney, is that the State Statute applies to the overall City budget, which for Fiscal Year 2005 resulted in an increase to the General Fund balance of $832,407. More specifically, general revenues exceeded general expenditures by $832,407 for the fiscal year ending September 30, 2005. I I I I 11 I