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1979 Budget
—AJA C1TY UP MONTICULO 1979 BUDGET �S f 1979 BUDGET u Assessed value estimated by County's Assessor's office. -11- 1977 levy 1975 Lvvy Collectible 197S Colle,tiblr 1479 Amount Mills Amount Mills General $ 90,990 2. .8 $121,700 3.07 Strect 116,478 2.92 103,5455 -'•6t Tree 8,950 .__ 3.350 .0i Park 25,550 .64 35,025 . 18 Sewer 26,875 .67 11,1e5 .29 Water 5,575 .14 0 0 C. 0. Revolving 161,420 4.116 119,105 3.00 Orderly Annex. Area 940 .02 940 .02 Fire 12,867 •32 31 482- .79 Bonds 419.507 10.51 42 1, 422 10.02 $869.152 21.75 $847,734 21.35 Aabessed Valuation $39,909,212 u S3917011SO1 u Assessed value estimated by County's Assessor's office. -11- 1 I BREAKDOWN OF REVENUES BY CATEGORY Type of Revenue Total r Property Taxes $ S51.234 11.54 Federal Aid 21 2, 619 I _.93 Assessments 16(,,4:5 State Aids 155,042 x•57 Sewer and Water Collections 112,7111 6. 2 Interest 59,444 3.60 Licenses & Permits :7,000 1.03 Project Costs Reimbursements 23,200 1 •40 Deputy Registrar 15,000 .91 Charges to Other Government Units 9,392 .57 Tree Removal 5,250 •32 County Aid 3,650 ._ 1. Other 6,750 .41 $ 1,6.51,776 100.00 NOTE: Does not include construction funds or liquor store. -2- C C BREAKDOWN OF TOTAL EXPENDITURES BY CATEG=ORY Type of Expenditure Total ;5 Bonds $ 625,929 44.45 Salaries & Employee Benefits 252,753 17.86 Engineering Fees 171,425 12.12 Police Protection 66,050 4. 67 Telephone & Utilities 51,525 3.04 Contract - Sanitation 35,725 2.52 Capital Outlay 25,050 1.45 Insurance 25,92.5 1.S3 Repairs & Maintenance 19,625 1.39 Street Repairs 19,000 1.34 Supplies 14,020 .90 Chemicals 12,500 SS Gas & Oil S,600 .ol Individual Services 7,500 .53 Assessor 6,050 .4 Auditing 5,300 .37 Replacement Trees 4,675 .33 Historical - Information Center 4,425 .31 Printing & Publishing 4,200 .30 Water & Sewer Line Repairs 4,000 .2S Cleaning 3,650 .26 Contract - Animal Control 3,350 .24 Library 3.250 .2 ,1 Conference & Travel 3,250 .23 Legal 3,175 .22 Community School 3,000 .21 Assessments - Parking Lot 2,775 .20 Planning & Zoning 2,400 .17 Subscriptions & Dues 1,675 .12 Civil Defense 1,175 .08 Other 16,747 1.15 $1,414,724 100.00 NOTE: Does not include construction or liquor funds. -3- FUND CGeneral Street Park F•i re Tree Orderly Annex. Area Planning & Development C. 0. Revolving Sewer Water Li quor Revenue Sharing 1960 G. 0. Sinking 1964 Water Revenue 1971 G. 0. Water 1971 G. 0. Improvement 1973 G. 0. Water 1974 G. 0. Parking 1975 G. 0. Mtcc. Building 1975 G. 0. Sewer & Water 1976 G. 0. Sewer & Water 1977 G. 0. Improvement IC 1976 C.. 0. improvement CONSTRUCTION FUNDS 1979 BUDGET -- SUPLMARY OF PROJECTED REVEALS AND EXPENDITURES 755 I x,853 1978 10,000 1979 Balance Projected Projected Projected Bal. Budgeted Budgeted Projected Bal. 1-1-78 Revenues Expenditures 12-51-78 Revenues Expenditures 12-31-79 $ 28,973 $ 236,065 $ 2662245 $ (,2Io) $ 305,575 $ 305,575 $ (1,210) 71,036 129,111 114, Inn °,047 119,570 110,570 86,047 3,974 26,150 27,3i(I ,774 35,425 35,42.5 2,774 (12,123) 19,467 24,04; (I ,G00) 38,514 22,550 (1,936) 26,781 23,550 15,2n0 35,131 20,650 20,650 35,131 1,218 1,200 1,100 1,315 1,200 12200 1,315 21,777 1,500 2,235 21,039 1,275 22,314 6,278 161,420 31,643 136,0i5 129,105 265,160 23,566 93,000 i,9,onu 4,,966 232,925 232,925 41.,966 17,403 52,125 43,4511 2,,075 50,400 47,600 2S,S7S 78,018 591,6S5 544,215 12 ,4SS 662,690 606,230 ISI 045 1,113 70,4SS 71,,113 5SS 91,100 91,6SS 42,485 37,32.3 :3,030 4,,7SI 37,465 37,16.1 47,OSI 5,400 5,400 8,765 11,400 10,2;5 (.,930 16,572 10,035 16,467 26,322 5,630 13.690 2,,262 13,579 8,390 26,451 21,036 11,760 5,91-o 2„876 11,68.5 8,655 26,906 (985) 19,955 17,513 i,IS7 19,252 17,308 3,131 16,907 23,536 16,1110 2.,533 16,496 21,160 18,569 183,841 76,362 St, 224) 17`,953 80,036 79,487 179,532 88,348 153,352 77,532 16?,86S 154,686 114,313 140,958 137,223 45,532 245,193 135,039 290,818 204,365 245,13 54,900 54,900 25.821 101,406 9.315 $705,668 $2,081,202 $1,611,190 $1,17°,680 $2,314,466 $2,020,954 $1,469,192 1975 Mtce. Bldg. & Equip. $ 1,358 1976 Sewer & Water Const. IS,098 1977 Bldg. Fund - City Hall 7,290 1977-1 Sewer & Water 320,014 1977-2 Sewer & Water 100,769 1977-3 Street 2,715,576 1978 Sewer & Water (21) $3,865,752 $ 6S $ 1,,426 755 I x,853 7,290 10,000 330,014 2,500 103,269 150,000 2,565,576 1,475,000 700,000 771979 $3,719,525 $5,6t7,33`! $1,96 938 �t- $ $ 1,426 $ 1 5, 853 10,000 784.979 $2,324,466 $2,823,212 $1,469,192 1979 BUDGET GENERAL FUND 1978 1977 Ist 7 1978 1975 1919 Actual Mos. Budget Projected Budget R,avrnues Property Taxes $ 7S,146 $ 47,258 S 90,990 $ 90,990 $121,700 State Aids 123,663 45,730 123,675 92,600 123,125 Deputy Registrar 7,419 7,805 5,000 ►4,000 15,000 n Anti Recession Aid 4,891 2,317 2,325 Licenses & Permits 27,055 ►9,957 16,500 25,000 =71,000 Other 6,166 7,093 4,325 9, 57.5 7, i :t1 Airport - Fed. Aid 7,200 608 1,575 & State Aid u PCA & EPA Grant - 92,430 Step I V Reimb. - Projects 10,823 11,600 TOTAL. $354,793 $130,765 $243.440 $236,065 4305,575 Expenditures ++ Mayor &. Council $ 2,624 $ 1,68S $ 4,050 $ 3,900 S 7,300 Election Expense 900 900 Administration 60,331 41,388 70,100 71,375 56,625 Assessor 42966 0 5,125 5,500 6,050 Auditing 3,300 5,300 3,650 51300 5,300 Insurance 15,740 14,771 21,150 20,000 23,000 Engineering Fees 108,164 4,116 3,000 31950 3,125 Legal Fees 1,103 1,074 4,000 2,150 2,375 Building Insp. 11,385 7,800 5,300 15,300 19,050 Bldg. Mt.ce. - 3,922 5,953 10,350 10,350 11,550 City Hall Police Protection 48,430 24,795 53,240 60,04S 66,050 Civil Defense 1,090 634 1,175 1,175 1,175 Animal Control 21,034 3,433 4,050 5,925 7,100 Sanitation Contract 22,745 14,179 26,700 30,900 35,725 Senior Citizens - 54,587 5,891 11,075 9,525 10,300 Planning & Zoning 11,417 2,315 4,400 3,200 2,400 Community School 2,200 2,425 2s425 2,425 3,000 Library - Contract 900 741 1,200 2,225 3,250 & Capital Outlay Annexation Costs 3,155 966 1,000 Deputy Registrar 8,160 S,SOI 10,600 10,600 ►i,2o0 Other 137 1,.000 500 1,000 TOTAL $385,253 $143.407 $243,490 $266,24S $305.i75 # See Footnotes -5- C 38,460 STREET FUND $ 34,750 Employee Benefits 7,673 1978 7,175 Utilities 18,260 1977 1st 7 1978 1978 2,373 Actual Mos. Budget Projected Revenues Equipment Repair 8,S75 1,862 9,500 Property Taxes $139,747 $60,994 $116,478 $116,478 & I1. S. Credit 500 Engineering Fees u CETA 8,694 633 2,774 633 Rental - Sweeper & 450 403 150 500 Equip. 4,612 1,859 4,425 Street Lighting Stace & Cty. Aid 3,697 3,650 3,650 Assmts. - St. Lites 13,358 2,205 2,672 3,200 Interest 1,802 3,000 4,000 Other 4,612 447 100 650 a Reim b. - 76-1 Eng. 4,200 • Transfer In - 1978 Project TOTAL $174.758 $66,484 $126,050 $129,111 Expenditures Salaries $ 38,460 $22,068 $ 34,750 Employee Benefits 7,673 5,464 7,175 Utilities 18,260 9,969 20,000 Gas & oil 4,381 2,373 5,600 Street Repair 3,950 813 11,000 Equipment Repair 8,S75 1,862 9,500 Supplies 3,814 1,104 4,000 Equipment Rental 11905 500 Engineering Fees 1,000 Capital Outlay 2,774 1,408 25,220 Assmts. - Parking Lot 2,879 2,880 Other 4,612 1,859 4,425 Street Lighting 31.928 TOTAL $126�� 332 $49. 799 $126j050 o See Footnotes -6- $ 31,850 6,600 18,400 4,300 11,000 4,850 3,600 500 250 25,220 2,88o 3,950 700 $114.100 1.979 Budget $103,545 500 4,000 825 4,200 700 5.800 $119.570 $ 41,100 7,700 20,250 5,150 19,000 7,000 4,320 500 500 5,900 2075 4,875 500 $119.570 Expenditures Salaries & Bene. -Park $ 12,651 PARK FUND $ 15,425 $ 15,425 $ 19,S75 Improvement 5,t27 1978 1,500 1,200 1,000 [list.-Inf. Center 1977 1st 7 1975 197S 1970 Actual Mos. Budget Projected Budget Revenues Other 5,026 2,651 3.825 5,475 Property Taxes $ 26,633 $ 13,255 $ 25,550 $ 25,550 $ 35,025 & Nom. Credit c CETA 2,481 248 250 Other (Mise., Sub- 1,371 188 500 350 400 Division & Int.) TOTAL $ 30.485 $ 13.691 $ 26,050 $ 26,150 $ 35,425 Expenditures Salaries & Bene. -Park $ 12,651 $ 9,297 $ 15,425 $ 15,425 $ 19,S75 Improvement 5,t27 657 1,500 1,200 1,000 [list.-Inf. Center 2,007 3,025 3,775 4,250 4,425 Capital outlay 15,507 448 1,525 1,000 3,650 Other 5,026 2,651 3.825 5,475 6.475 TOTAL $ 40.318 $ 16.078 $ 26,050 $ 27,350 $ 35.425 # See Footnotes I -7- FIRE FUND 1978 C TOTAL $25,021 $16,468 $17,625 $24,944 $22,850 # See Footnotes -8- P 1977 1st 7 1978 1978 1979 Actual Mos. Budget Projected Budget Revenues # Property Taxes $ 9,695 $ 6,609 $12,867 $12,867 $31,482 Fire Calls - Twp. 6,044 2,000 4,758 3,500 4,060 Township Alloc. 1,275 3,100 3,032, TOTAL $15,739 $ 9,884 $17,625 $19,467 $38,5-4 Expenditures Salaries $ 7,366 $ 3,832 $ 5,500 $ 6,500 $ 9,750 Telephone 887 607 300 775 425 Utilities 1,699 1,500 2,350 2,350 Gas & ail 305 184 300 325 350 Equip. Repair 1,305 849 1,200 1,200 1,325 Supplies 1,827 307 600 600 775 Legal 86 13 100 100 100 School 331 747 400 850 900 Insurance 1,233 915 2,725 2,3SO 2,925 Capital outlay 11,584 3,763 4,800 4,800 1,800 Other 97 131 200 200 300 Bldg. Repairs 1,527 3,000 Soo # Retire. Benefits 1,894 1,894 1,350, C TOTAL $25,021 $16,468 $17,625 $24,944 $22,850 # See Footnotes -8- P C Revenues Property Taxes & Home. Credit Assessments - Tree Removal & Rep]. +� CETA State Aid Interest Income TOTAL C Expenditures Salaries & Bene. Contracted Serv. Repr. & Mtce. Replace. Trees Capital Outlay Equip. Rental Other TOTAL C $10,380 TREE FUND $12,350 366 1978 200 1977 1st 7 1978 1978 Actual Mos. Budget Projected $11,640 $ 4,658 $ 8,950 $ 9,950 4,188 765 4,200 5,000 1,405 8,172 470 7,975 7,600 833 977 650 2,000 $26,238 $ 6,870 $21,775 $23.550 $10,380 $ 3,956 $12,350 366 200 31 400 32330 2,900 5,000 1,000 605 1,300 1.03S 168 1,525 $15.716 $ 7,055 $21.775 a See Footnotes -9- $ 9,350 200 200 2,900 300 1,300 950 $15,200 1979 Budget S .3,350 i, 2 50 0,650 2,400 $20,650 $12,150 300 200 4,675 600 1,650 1,075 $20,650 M•� ORDERLY ANNEXATION AREA 1978 1977 1st 7 1978 1978 1979 At: Loa l Mos. Budget Projected Budget Revenues Property Taxes $ 818 $ 31 $ 940 $ 940 $ 940 Township Payment 131 160 160 160 Other 117 5Q 100 100 100 TOTAL "is $ 212 $1.200 $1,200 $1,200 ,,cnditures Salaries $ 705 $ 381 $ 750 $ 750 S 750 Travel 54 120 100 150 Professional Fees 160 230 150 200 Other 118 22 100 100 100 TOTAL $ 983 $ 4S7 $1,200 $1,100 $1.200 C -IO- F, I 1977 Actual Revenues Sewer Collections $ 44,284 Connect. & Permits 11,672 Assessments 492 1 n terest 1 , 869 c CETA 299 Property Taxes Other 2,118 Testing-Wrightco. 1,900 • TransFer In - - 197S Project. e EPA & PCA Funding - Step 11 C TOTAL $ 62,634 SEWER FUND 1978 Ist 7 1978 1975 1979 Mos. Budget Projected Budget $ 24,005 $ 49,100 $ 51 200 $ 57,260 5,490 11,325 10,00() tn,000 889 1,700 1,700 30n 833 500 I,Soo I,Son 140 6,950 140 2,828 13,809 26,875 26,S75 11,165 1 235 1,340 I.255 1,125 1,125 1,400 Sewer Line Reprs. 2,900 140,500 $ 46.451 $ S9.500 $ 93,()00 $2;2,425 Expend i tures u Salaries & Bene. $ 25,409 $ 13,649 $ 35,350 S 27,S00 S 34,100 Utilities 4,958 3,679 7,150 6,150 6,950 Repair & Mtce. 2,828 3,317 4,500 5,800 6,400 Gas & oil 1,340 646 1,125 1,125 1,400 Sewer Line Reprs. 4,327 3,000 1,000 2,000 a Treat. Chemicals 3,078 2,063 7,350 5,000 7,500 • Eng. Fees 9,819 831 14,400 2,625 167,600 7ndivid. Services 1,965 400 200 son Testing 1,004 2,124 1,300 2,450 1,200 Capital Outlay 123 13,100 16,000 3,400 other 1,262 570 I,S25 1,450 1,875 TOTAL $ 55,990 $ 27,002 $ 89,500 $ 69,600 S232,92S See Footnotes C -11- C WATER FUND 1978 1977 Ist 7 Actual Mos. Re\'e11ues Water (,nII,-ctions $31,284 $13,441 water Meter S. 9,289 5,684 Il ur)k Ups $33,450 S :4.451 Assessments I I , UOU 156 Property Taxes 3511 2,S72 Other 4,742 266 Interest jl ltl 622 :F Transfer In - 1,210 1,350 1978 Pf-ject 3,460 2,000 1975 1075 1979 Budget, Prv,,jected 6ud�;cl $34,'-75 $33,450 S :4.451 0, 1iUO I I , UOU I 1 ,olio Repr. & MLce. 3511 2llU 5.575 5,575 2,000 1 , ()011 jl ltl j110 4,000 1,210 1,350 Treat. Chem. & Supp. 3,460 2,000 TOTA1. $45.315 $23, 571 $50,450 $52,125 $ j0,400 r..pendi t.0 res a Salaries & Bene. $15,887 $11,535 $18,80o $17,550 S 21 325 Utilities 4,989 2,882 5,400 6,400 7,050 Repr. & MLce. 1,485 4,909 2,000 5,900 2,000 Waterline Repr. 2,459 328 4,000 1,000 2,000 Treat. Chem. & Supp. 3,460 1,866 5,000 4,500 5,000 Serv. & Supplies 9,044 2,733 7,000 6,200 7,000 (Indiv. Serv.) Capital Outlay 100 1,500 500 1,000 Transfer Out 5,300 Telephone 254 180 300 300 350 Other 1.040 456 1,150 1,100 1,675 TOTAL $38,618 $24,989 $50.450 $43,450 $ 47.600 n See Footnotes -12- 2 CITY OF MONTICELLO PROJECTED INCOME STATEMENT LIQUOR FUND C 1977 AS OF 197S 1975 IQ79 Actual 6-30-78 Projected Budgeted Budget-:' SALES Liquor $207,451 $ 95,127 $.43,7511 5230,450 S217,,0-- Wine 47,306 24,164 55,585 47,050 62,255 Beer, 226,346 126,479 265,950 246,025 =97,565 Other- Mdse. 22,465 10,948 26,400 24,250 29:570 $503.568 $256,718 $591,685 $548,675 $06::.690 GROSS I%COME Liquor $ 46,201 $ 20,552 $ 53,3SO $ 45,150 59,515 Wine 14,269 7,574 18,065 13,075 20,200 Beer 42,078 22,687 47,605 45,300 53,410 other 6,109 2,862 6,900 6,750 7,730 $108,657 $ 54,275 $125,950 $113,275 $141.235 FR17IrlIT $ 2,961 $ 1,635 $ 3.975 S 3,100 $ 4.450 OPERA'T'ING EXPENSES Salaries $ 29,954 $ 16,079 $ 34,0511 $ 32,750 $ 3S,135 Fringe Benefits 4,655 2,432 5,700 5,075 6,540 Utilities C 5,224 1,958 5,125 6,575 5,750 Insurance 6,852 3,791 9,275 5,575 10,575 Depreciation 7,380 3,773 7,S50 7,500 7,850 Store Expense 2,092 850 2,000 2,000 2,000 Repr. & Mtce. 163 405 600 2 5 o 600 Advertising 645 372 750 700 1,000 Audit 1,100 1,230 1,230 1,2oo 1,325 Telephone 479 245 525 525 550 Fuel 1,350 736 1,350 1,700 1,500 Misc. Expense 426 808 1,200 50O 1,300 NSF Checks 110 84 200 300 300 $ 60, 430.32,763 $ 69-855 $ 67,650- $-.77.425- OPERATING INCOME $ 45,266 $ 19,877 $ 52.120 $ 42,525 $ 59.360 OTHER EXPENSES Unemployment Comp. $ 1,370 $ 991 $ 1,250 $ 500 $ 500 Other Expenses 500 500 Interest 12,658 5.830 11,800 12,500 10,800 $ 14,058 $ 6,821 $ 13,050 $ 13.500 $ 11,806 t OTHER INCOME Cash Over (Short) $ (103) $ 43 $ $ $ Income 7,851 1,554 3,650 4,000 6,000 (Interest Lnt.er•est Income Cont. 6,732 2,754 4,750 4,896 2,900 Other, Income Soo $ 14,480 $ 4,351 $ 8,400 $ 9.096 $ S.906 NET INCOME $ 45,1688 _$ 17,_407 $ 47,470 $38.721 $ 56.460 -14- 1979 BUDGET CAPITAL OUTLAY EXPENDITURliS GENERAL FUND Mayor & Council Chairs - Council Chambers $ 3tt0 Unallocated 3lt0 c 5t!U Administration Bend copier and overhead projector Z ti,111 )Il Typewri ter jOft Staff table - Council Chambers 200 Shelving 500 Unallocated 501) Building Inspection Calculator c 30(t Plan and blueprint table 200 c SttO 500 Building Maintenance Unallocated c 500 Animal Control Steel cages $ 700 Other J00 $�•1 000 Senior Citizens Center Landscaping S 500 Unallocated 500 $-a STREET FUND 4 ton jVk $ 600 Striping machine 1,400 Trade-in cost - new John Deere(Plowing a 900 SidewaIks) Unallocated 3,000 85,900 *Trade-in plus $2,700 ($900 - Street, $1,800 Park). -14- PARK FUND Historical committee 510 Trade-in cost- New John Deere mower c I,Soo and snowplow Weed eater '1511 Picnic tables (.00 Unallocated 5VU TREE FUND Chain saw C 12j Unallocated 475 5 hf)U FIRE 17UND File cabinet Garage doors - convert to automatic Landscaping Unallocated SEWER FUND Sewer rods Pipe locator Unallocated WATER FUND Unallocated c Iu0 350 500 750 ,1, SOU $ 900 500 2,000 53,500 * Trade-in plus $2,700 ($900 - Street, $1 S00 - Park). -Is- FOOTNOTES CF,NERAI. FUND Revenues Anti Recession Aid - No amount. is included for 1970 since this federal aid subsidy is dependent upon Wright. County's employment rate being above national average and this has not yet. been determined. PCA S FPA Grant - Step I - Step I monies mere put into General Fund and engineer costs paid out of General, Stop 11 is included in Sever Fund. Reimb- Projects - Amount for 1979 included admin. costs for 1978 projects Ur Ix: completed in 11179. Expenditures Mayor 6 Council - Increase in 19711 due to salary in- creases to $125 / month - Mayor and $ IOU / month Council members. l Engineering Fees - In 1977 Step 1 funds paid out of General and in 1979 Step 11 funds budgeted out of Sewer Fund. STREET FUND Revenues CETA - Stands for Comprehensive Employment Trainine; Act, funds available through Federal Government., none anticipated for 1979, Reimb - 1976-1 Eng. - Reimbursement. for Pohl is Works Director's time spent on this project. from Construction Fund. Transfer In - 1978 Project - Reimbursement. expected For Public Works Director's time on 1978 Project for construction in 1979. Expenditures Salaries - Allocation of Public Works Director's time 1 allocated directly to projects in 107S. Street Repair - 1978 figure includes scalcoating and overlaying of parking lots and 1970 figure includes $17,000 for sealcoating Hillcrest Addition. -16- 1 { A PARK FUND Revenues CETA - Same as CETA note under Strict lend. I'IRE FUND Reecntn+s Property Taxes -Total revenues exceed te-penditures by $i5,664 Co make up fur cit-y's Shar,� of de- ficit halances of $10,13S anti $5,476 ill last two years. This amount. is included in property taxes. Expendi tures Salaries - Current salary is based nn $5 an hour fur first hour and $3 an hour for additional hours. Fire Dept., is requesting this be changed to $7 and $5 respectively. Retirement Benefits: - Minimum of If3Uth of it mill levy is required for Firemen's Rrlict Assoc. Retirement Fund. 'FREE FUND Revenues CETA - Same as CETA note under Street Fund. SEWER FUND Revenues CETA - Same as CETA note under Street Fund. Transfer in -1973 Project - Portion of Sewer Fund salaries allocable to 1975 Construction Project to be completed in 1979. EPA & PCA Funding - Step 11 - See note for same item in General Fund. -17- {� SEWER FUND Expend il.ures Salaries & Benefits - Allocation of Sewer Dept. salaries for 1977 Construction Projccl wero allocated directly to Projects. Treatment Chemicals - Anticipated increase of jOp in 1979 due to chemicals to be added as a re- sult of installation of chemical feed equipment to reduce strength of eft'ineut. Engineering Pees - See note for same item in Gell';1i Fund. WATER FUND Revenues Transfer in - 1978 Project. - Portion of tinter Pond salaries allocable to 1975 Construction Project to be completed in 1979. Expenditures Salaries & Benefits - Allocation of Water Dept.. salaries for 1977 Construction Projects were allocated directly to the- projects. -18-