Fiscal Planning & Budget Proposal Capital Component 2016 2017 Richard Outtrim, Director of Facilities III Robyn Bhend, Interim School Business Official Tammy J. Sutherland, Superintendent
Greenville Central School District Capital Component, 2016 2017 Budget Proposal Capital Component of the School Budget: The capital component includes: operations and maintenance of buildings and grounds, debt service on buildings, leases, school bus purchases, tax certiorari and court ordered costs. Buildings & Grounds Overview : The Greenville Central School District maintains over $42,250,000 worth of buildings with an estimated square footage of 234,436 and personal property on approximately 79.69 acres of land. This is equivalent to cleaning and maintaining one hundred seventeen (117) 2,000 square foot houses every day. Current Personnel: Classified Director of Facilities III Clerk Typist 10 months plus 25 days in the summer Maintenance 2 Custodians 6 (2 of the 6 work in the evenings) Cleaners 6 (6 work in the evenings) Cleaner Monitors 3 (2 full time / 1 part time) Summer Help 3 Adults (40 days) Recommended Personnel Changes: (as funding becomes available): The buildings and grounds are not maintained at the same quality of cleaning and maintenance as in previous years due to the reduction in force of 3.65 FTE (Custodians/Cleaners) plus two (2) student cleaners. Due to the financial constraints I am requesting at this time the following, with the hope of continuing to reinstate needed staff in future years: Reinstate clerk typist position back to 12 months a year. The Buildings and grounds department is extremely busy during the summer months. We also process all of the district's mail, from picking it up at the post office and delivering it to all of the offices on campus. All of the district's building use request forms also go through the Buildings & Grounds office. Reinstate 1 custodial position. This position will help with grounds maintenance and with the new Fitness Center. The new fitness center will be an extra 3000 square feet that we will have to keep clean and sanitized daily to keep infectious diseases away. 2
DCMO BOCES Fuel Bid Savings Buildings & Grounds Cost Analysis, Fuel 2015 2016 Rate, per Gallon 2016 0217 Rate, per Gallon Savings per Gallon Tank Wagon $2.0490 $1.3465 0.7025 Motor Transport $2.0190 $1.3165 0.7025 Estimated Savings $47,826 This is potentially a one time savings. Instead of removing the total savings and then adding it back to the budget the following year, it is recommended to take this opportunity for one time expenditures that can benefit the Building and Grounds department and save on future budgets. Based on this savings increases have been added to the equipment budget for the following: $13,500 Additional allocation for cost of a new tractor (Cost less trade in, $39,500) $34,326 Continuation of replacing classroom equipment and/or outside bleachers determined by priority 2015/2016 2016/2017 Total Percent Budget Projected Inc./Dec. Inc./Dec. Equipment $36,350 $87,146 $50,796 139.74% In addition to the items listed under fuel savings and on the Five Year Building and Grounds Equipment Replacement plan (see last page of proposal), $10,320 of the equipment budget is to continue the replacement of the cafeteria tables at the Scott M. Ellis Elementary School. 2015/2016 2016/2017 Total Percent Contractual Expenses Budget Projected Inc./Dec. Inc./Dec. LP Gas, Fuel, Electric, Water, Sewer, & Telephone $398,500 $434,880 $36,380 9.13% Contractual Expenses: All Other $259,800 $255,200 $4,600 1.77% Total Contractual Expenses $658,300 $690,080 $31,780 4.83% Contractual Services Increases have been made under the following budget codes Telephone (+$1,000) LP Gas (+$300) Water Tax (+$200) Sewer Tax (+$66,186) Water Usage (+$1,800) Sewer Usage (+$14,720) Refuse Collection (+$1,500) 3
Uniform Service (+$200) Shades (+$3,000) Hazardous Material Removal (+$1,500) Asbestos Triennial Inspection (Once every 3 Years), (+$3,200) Contractual Services Reductions have been made under the following budget codes: Fuel ( $24,826) Electricity ( $23,000) Windows, Frames, and doors ( $4,000) Security Alarm System ( $1,500) Service Clocks/Fire Alarm ( $1,500) Septic Tanks Cleaned ( $5,000) Machine Repair ( $1,000) Building Alterations ( $1,000) 2015/2016 2016/2017 Total Percent Budget Projected Inc./Dec. Inc./Dec. Materials and Supplies $60,165 $67,100 $6,935 11.53% Materials/Supplies Increases have been made under the following budget codes: Cleaning Supplies (+$2,000) Paper Supplies (+$2,000) Paint Supplies (+$3,000) Hand Tools (+$500) Flags ($50) Materials/Supplies Decreases have been made under the following budget codes: Health & Safety Supplies ( $115) Sewer System Supplies ( $500) 2015/2016 2016/2017 Total Percent Budget Projected Inc./Dec. Inc./Dec. Total, Buildings & Grounds $754,815 $854,676 $99,861 13.23% 4
Inter Fund Transfer to Capital 2015/2016 2016/2017 Total Percent (Capital Component) Budget Projected Inc./Dec. Inc./Dec. Capital Renovations $220,000 $220,000 $0 0.00% After meetings with the District Architect, Phil Snyder and the District Planning Committee it is proposed to use this money in conjunction with the Smart School Bond Act funds. One of the allowable expenses under the Smart School Bond Act is to provide instructional space to replace classroom trailers. Because the current capital project has provided a substantial amount of the needed technology upgrades, it will be proposed to use approximately half of the Smart School Bonds Act funding to close the classroom trailer that the Alternate Learning Program currently uses. In review of the Building Condition Survey later in March, it will be shown that over $125,000 is needed to provide upgrades to this temporary building that is over 40 years old. The proposal includes renovating the existing MS/HS library for classroom space and creating a new technology advanced library media center at the current MS multi purpose room. The conceptual drawings that were reviewed with the District Planning Committee will be reviewed at the March 3rd budget workshop. Remaining funds will be used to also provide technology upgrades to the elementary library media center. Debt Service 2015/2016 Budget 2016/2017 Projected Total Inc./Dec. Percent Inc./Dec. Principal $1,033,000 $1,278,000 $245,000 23.72% Interest $342,594 $404,924 $62,330 18.19% Total, Debt Service $1,375,594 $1,682,924 $307,330 22.34% Debt Service: Principal and Interest payments for capital projects and bus purchases that have been bonded. In the 2015/2016 school year, the district will be converting a Bond Anticipation Note (BAN) (short term borrowing) to a Serial Bond (long term borrowing). Special Items (Capital Component) 2015/2016 Budget 2016/2017 Projected Total Inc./Dec. Percent Inc./Dec. Judgment of Claims $1,000 $1,000 $0 0.00% Property Tax Refund $1,000 $1,000 $0 0.00% Total, Special Items $2,000 $2,000 $0 0.00% Judgment/claims/property tax refund $2,000 Refund of taxes or other judgments approved by court action and/or funds set aside for potential property tax refunds for previous school years (usually the result of assessment errors). 5
Purchase of Buses 2015/2016 2016/2017 Total Percent (Capital Component) Budget Projected Inc./Dec. Inc./Dec. Bus (Van) Purchase $0 $43,535 $43,535 100.00% This purchase is part of the Capital component of the budget. As mentioned in the program budget presentation, the transportation department will be purchasing a van due to the savings from fuel, equipment, and a reduction in the contracted transportation services budget. 6
Five Year Building and Grounds Equipment Replacement Plan Priority as Numbered 20162017 1 Commercial Tractor four (4) wheel drive w/mower, snow blower, bucket, and backhoe (Budget 1/2 cost ($44k) purchase in 20152016 (replacing the 2004 New Holland it will be Twevle years Old at Time of Order) (Trade in value $12k $17 k) $ 26,000.00 2 Two 14' Commerial Vacuums $ 2,000.00 3 Wet/dry Vacuum $ 1,000.00 $ 29,000.00 20172018 1 Floor Machine $ 16,000.00 2 Ride on Lawn Mower/ with snowblower ( to replace John Deere) 1/2 of cost $ 10,000.00 $ 26,000.00 20182019 1 34 Foot Personal Scissor Lift $ 17,000.00 2 Ride on Lawn Mower/ w/snowblower ( to replace John Deere) 1/2 of cost $ 10,000.00 20192020 $ 27,000.00 1 Equipment reserve fund for 1/2 purchase of 4x4 Regular Cab 1 ton pickup Truck with 9 foot snow plow. Regular bed with lift gate and sprayed in liner. The 2009 pick up will be 11 years old at the time of order. Two trucks are required for snow removal. $ 20,000.00 2 Commercial walk behind snowblower $ 2,500.00 3 2 Weedeaters $ 2,000.00 $ 24,500.00 20202021 1 Equipment reserve fund for 1/2 purchase of 4x4 Regular Cab 1 ton pickup truck with 9 foot snow plow. Regular bed with lift gate and sprayed in liner. The 2009 pick up will be 11 years old at the time of order. Two trucks are required for snow removal. $ 20,000.00 2 Floor Machine $6,000 $ 26,000.00 7
Buildings & Grounds Budget 20112012 20122013 20132014 20142015 20152016 20162017 Account Name ACTUAL ACTUAL ACTUAL ACTUAL APPROVED BUDGET DIRECTOR'S REQUEST A1620200070000 EQUIPMENT $ 29,919 $ 12,962 $ 7,535 $ 19,109 $ 26,000 $ 76,796 A1620200070001 EQUIPMENTCAFETERIA $ $ $ $ 29,389 $ 10,350 $ 10,350 TOTAL EQUIPMENT $ 29,919 $ 12,962 $ 7,535 $ 48,498 $ 36,350 $ 87,146 A1620400010601 FUEL $ 197,069 $ 192,550 $ 264,557 $ 201,907 $ 160,000 $ 135,174 A1620400070600 TELEPHONE $ 12,979 $ 9,037 $ 23,690 $ 18,073 $ 26,000 $ 27,000 A1620400070601 LP GAS $ 1,832 $ 1,470 $ 2,787 $ 1,943 $ 1,700 $ 2,000 A1620400070602 WATER & SEWER USAGE $ 10,334 $ 10,548 $ 10,613 $ 10,499 $ 11,000 $ 27,520 A1620400070603 WATER & SEWER TAX $ 6,310 $ 6,418 $ 6,418 $ 6,410 $ 6,800 $ 73,186 A1620400070604 ELECTRICITY $ 140,687 $ 155,102 $ 124,947 $ 162,233 $ 193,000 $ 170,000 A1620400070605 REFUSE COLLECTION $ 15,611 $ 13,441 $ 14,905 $ 18,285 $ 17,000 $ 18,500 A1620400070606 LAUNDRY & DRY CLEANING $ $ $ $ $ 100 $ 100 A1620400070607 SEWER SYSTEM TESTING $ 1,295 $ 318 $ $ $ 700 $ 700 A1620400070608 MISCELLANEOUS SERVICES $ 1,416 $ 1,403 $ 800 $ $ $ A1620400070609 COMMUNICATIONS $ 10,793 $ $ $ $ $ A1620400070615 INSURANCE CLAIMS $ $ 7,200 $ 897 $ $ $ A1620400070628 UNIFORM SERVICE $ 3,416 $ 4,536 $ 4,695 $ 4,839 $ 4,700 $ 4,900 A1620400070629 MATS/MOPS SERVICE $ 6,441 $ 5,672 $ 6,787 $ 6,845 $ 6,900 $ 6,900 A1620401070610 STONE, SAND & SOIL $ 2,989 $ 2,644 $ 6,922 $ $ 5,500 $ 5,500 A1620401070611 BLACKTOP & CEMENT $ 385 $ 39,200 $ 40,697 $ 7,515 $ 13,000 $ 13,000 A1620401070612 SEED & FERTILIZER $ 1,974 $ 550 $ 1,216 $ 153 $ 2,000 $ 2,000 A1620401070613 ICE MELT $ 4,028 $ 4,276 $ 5,938 $ 1,728 $ 7,000 $ 7,000 A1620401070616 PLAYGROUND EQUIPMENT REPAIR $ 825 $ 457 $ 12,980 $ 605 $ 1,000 $ 1,000 A1620402070620 WINDOWS, FRAMES & DOORS $ 8,110 $ 8,753 $ 8,649 $ 2,480 $ 8,000 $ 4,000 A1620402070622 SHADES $ $ $ $ 918 $ 2,000 $ 5,000 A1620402070624 EXTERIOR REPAIRS $ 12,939 $ 31,772 $ 159,791 $ 9,010 $ 12,000 $ 12,000 A1620402070625 INTERCOM REPAIRS $ 236 $ 3,770 $ 1,491 $ 1,105 $ 2,000 $ 2,000 A1620402070626 INTERIOR REPAIRS $ 12,738 $ 8,605 $ 28,341 $ 27,018 $ 15,000 $ 15,000 A1620402070627 ARCHITECT $ 2,400 $ 28,868 $ $ $ 3,000 $ 3,000 A1620403070630 HEATING CONTRACT $ 14,497 $ 10,277 $ 1,300 $ 10,130 $ 15,000 $ 15,000 A1620403070631 HEAT / AC REPAIRS $ 35,248 $ 5,033 $ 23,265 $ 997 $ 10,000 $ 10,000 A1620403070632 MOTORS $ 696 $ $ $ $ 2,000 $ 2,000 A1620403070633 BOILER REPAIR $ 2,000 $ 400 $ 1,800 $ $ 3,000 $ 3,000 A1620403070634 SECURITY ALARM SYSTEM $ 4,600 $ 2,720 $ 2,320 $ 2,927 $ 3,500 $ 2,000 A1620403070635 ELECTRICAL REPAIRS $ 5,413 $ 1,935 $ 3,950 $ 5,034 $ 6,000 $ 6,000 A1620403070636 UNIVENT PARTS $ 2,352 $ 998 $ 986 $ 2,980 $ 2,000 $ 2,000 A1620403070638 PUMPS $ 2,500 $ 3,803 $ 6,942 $ 3,945 $ 4,000 $ 4,000 A1620403070639 PARTSPLUMBING $ 1,776 $ 2,120 $ 4,238 $ 3,077 $ 4,000 $ 4,000 A1620403070640 SERVICE CLOCKS/FIRE ALARM $ 2,313 $ 425 $ 3,705 $ $ 2,000 $ 500 A1620403070641 STORAGE SPACE $ 2,853 $ 1,836 $ 1,488 $ 1,809 $ 2,200 $ 2,200 A1620403070642 EMERGENCY $ $ $ $ 1,507 $ 2,000 $ 2,000 A1620403070643 CAFETERIA EQUIPMENT REPAIRS $ 14,421 $ 9,927 $ 10,536 $ 5,007 $ 5,000 $ 5,000 A1620404070626 REGULATORY CERTIFICATIONS $ 475 $ 300 $ 800 $ 300 $ 300 $ 300 A1620404070650 SEPTIC TANKS CLEANED $ 6,578 $ 3,651 $ 6,767 $ 6,292 $ 7,000 $ 2,000 A1620404070651 FIRE EXTINGUISHER SERVICE $ $ 416 $ 3,779 $ 1,760 $ 2,000 $ 2,000 A1620404070652 MACHINE REPAIR $ 8,563 $ 15,216 $ 10,299 $ 8,657 $ 11,000 $ 10,000 A1620404070653 MATS & CARPETS $ 5,000 $ 508 $ 8,883 $ 1,538 $ 5,500 $ 5,500 A1620404070654 ELEVATOR SERVICE $ 2,864 $ 6,236 $ 6,025 $ 7,000 $ 6,500 $ 6,500 A1620404070655 BUILDING ALTERATIONS $ 19,472 $ 14,711 $ 16,816 $ 23,990 $ 19,000 $ 18,000 A1620404070656 CONFERENCE & TRAVEL $ 1,205 $ 802 $ 1,438 $ 1,643 $ 2,000 $ 2,000 A1620404070657 INSPECTION BLEACHERS $ 1,452 $ $ 4,836 $ 4,858 $ 5,000 $ 5,000 A1620404070658 BUILDING AUTOMATION SER./CONT. $ 7,798 $ 7,918 $ 8,156 $ 8,156 $ 8,700 $ 8,700 A1620404070659 FIRE SYSTEMS SER./CONT. $ 6,415 $ 4,381 $ 1,780 $ 6,150 $ 6,200 $ 6,200 A1620404070660 RISK MANAGEMENT SERVICES $ 11,642 $ 16,407 $ 11,280 $ 10,900 $ 13,000 $ 13,000 A1620404070661 ATHLETIC FIELD MAINTENANCE $ 5,400 $ 5,035 $ 6,000 $ 2,200 $ 5,500 $ 5,500 A1620404070662 HAZARDOUS MAT.REMOVAL $ $ $ 5,515 $ 5,267 $ 1,000 $ 2,500 A1620404070663 ASBESTOS TRIENNIAL INSP. $ $ 3,050 $ $ $ $ 3,200 A1620404070665 PAINTING $ $ 87 $ 10,450 $ 15,900 $ 4,000 $ 4,000 A1620404070668 PEST CONTROL SERVICES $ 2,046 $ 2,396 $ 2,046 $ 2,581 $ 2,500 $ 2,500 TOTAL CONTRACTUAL EXPENSES $ 622,386 $ 657,178 $ 892,520 $ 626,171 $ 658,300 $ 690,080 8
Buildings & Grounds Budget 20112012 20122013 20132014 20142015 20152016 20162017 ACTUAL ACTUAL ACTUAL ACTUAL APPROVED DIRECTOR'S Account Name BUDGET REQUEST A1620450070654 MISCELLANEOUS SUPPLIES $ 939.00 $ 1,577 $ 804 $ $ $ A1620450070670 CLEANING/MAIN. SUPPLIES $ 34,136 $ 18,036 $ 23,370 $ 29,856 $ 30,000 $ 32,000 A1620450070671 PAPER SUPPLIES $ 10,098 $ 9,235 $ 9,351 $ 8,441 $ 11,000 $ 13,000 A1620450070672 PAINT $ 873 $ $ 4,600 $ 968 $ 2,000 $ 5,000 A1620450070673 ELECTRICAL SUPPLIES $ 1,519 $ 4,338 $ 4,462 $ 3,029 $ 7,000 $ 7,000 A1620450070674 SEWER SYSTEM SUPPLIES $ 380 $ 338 $ 210 $ $ 500 $ A1620450070675 FURNITURE MAINTENANCE $ $ 189 $ $ $ 1,000 $ 1,000 A1620450070676 HAND TOOLS $ 2,752 $ 2,404 $ 1,601 $ 626 $ 2,500 $ 3,000 A1620450070677 BOILER SUPPLIES $ $ $ 100 $ $ 300 $ 300 A1620450070678 HARDWARE $ 345 $ 386 $ 198 $ 3,032 $ 800 $ 800 A1620450070679 WORKBOOTS/SHOE ALLOWANCE $ 1,155 $ 1,084 $ 1,227 $ 1,547 $ 2,250 $ 2,250 A1620450070680 OFFICE SUPPLIES $ 347 $ 69 $ 1,031 $ 261 $ 250 $ 250 A1620450070681 FLAGS $ 125 $ $ 374 $ 230 $ 450 $ 500 A1620450070682 FURNITURE & MATERIALS $ 742 $ $ 11,639 $ 16,859 $ $ A1620450070683 HEALTH & SAFETY SUPPLIES $ 3,771 $ 5,351 $ 1,845 $ 2,976 $ 2,115 $ 2,000 TOTAL SUPPLIES & MATERIALS $ 57,182 $ 43,007 $ 60,814 $ 67,825 $ 60,165 $ 67,100 TOTAL ALL CODES $ 709,487 $ 713,147 $ 960,869 $ 742,494 $ 754,815 $ 844,326 EQUIPMENT $ 29,919 $ 12,962 $ 7,535 $ 48,498 $ 36,350 $ 87,146 CONTRACTUAL $ 622,386 $ 657,178 $ 892,520 $ 626,171 $ 658,300 $ 690,080 SUPPLIES $ 57,182 $ 43,007 $ 60,814 $ 67,825 $ 60,165 $ 67,100 9
JUDGEMENT OF CLAIMS/PROPERTY TAX REFUND/DEBT SERVICE/RENOVATIONS/BUS PURCHASE BUDGET SPREADSHEET 20112012 20122013 20132014 20142015 20152016 20162017 Account Name ACTUAL ACTUAL ACTUAL ACTUAL APPROVED PROPOSED A1930400070000 JUDGMENT AND CLAIMS $ $ $ $ $ 1,000 $ 1,000 TOTAL CONTRACTUAL $ $ $ $ $ 1,000 $ 1,000 A1964400070001 PROPERTY TAX REFUND $ $ $ $ 1,000 $ 1,000 TOTAL CONTRACTUAL $ $ $ $ $ 1,000 $ 1,000 A9530900070011 RENOVATIONS $ 220,000 $ 302,377 $ 1,001,000 $ 220,000 $ 220,000 $ 220,000 TOTAL TRANSFER TO OTHER FUNDS $ 220,000 $ 302,377 $ 1,001,000 $ 220,000 $ 220,000 $ 220,000 A9711600070002 PRINCIPAL BOND $ 525,000 $ 550,000 $ 575,000 $ 132,714 $ 155,000 $ 160,000 A9711600070003 PRINCIPAL 2012 BUS PURCHASES $ 185,000 $ 164,258 $ 160,000 $ 160,000 $ 165,000 $ 170,000 A9711600070004 PRINCIPAL 2004 HS RENOVATION $ 35,000 $ 35,000 $ 40,000 $ $ $ A9711600070005 PRINCIPAL 2003 BOND HS RENOV $ 200,000 $ 205,000 $ $ $ $ A9711600070006 PRINCIPAL 2003 BOND AG & GARAGE $ 35,000 $ 35,000 $ $ $ $ A9711600070007 PRINCIPAL ELEM ELEVATOR $ 40,000 $ 40,000 $ 45,000 $ 45,000 $ 50,000 $ 50,000 A9711600070008 PRINCIPAL 2003 BOND ELEM RENO $ 90,000 $ 95,000 $ $ $ $ A9711600070009 PRINCIPAL 2009/2014 BUS BOND $ 120,000 $ 125,000 $ 125,000 $ $ $ A9711600070011 PRINCIPAL REFUNDING 2013B $ $ 35,000 $ 380,000 $ 380,000 $ 395,000 $ 395,000 A9711600070012 PRINCIPAL REFUNDING 2013A $ $ $ 5,000 $ 45,000 $ 45,000 $ 50,000 A9711600070014 PRINCIPAL 2016 SERIAL BOND $ $ $ $ $ $ 453,000 A9711700070002 INTEREST BOND $ 75,900 $ 51,750 $ 26,450 $ 6,591 $ 7,867 $ 6,704 A9711700070003 INTEREST 2012 BUS PURCHASES $ 7,123 $ 7,301 $ 9,881 $ 8,281 $ 6,082 $ 3,400 A9711700070004 INTEREST 2004 HS RENOVATION $ 19,673 $ 18,605 $ 680 $ $ $ A9711700070005 INTEREST 2003 BOND HS RENOV $ 100,675 $ 50,422 $ $ $ $ A9711700070006 INTEREST 2003 BOND AG & GARAGE $ 40,515 $ 20,258 $ $ $ $ A9711700070007 INTEREST ELEM ELEVATOR $ 36,485 $ 35,705 $ 34,745 $ 33,598 $ 32,240 $ 30,690 A9711700070008 INTEREST 2003 BOND ELEM RENO $ 23,088 $ 11,625 $ $ $ $ A9711700070009 INTEREST 2009/2014 BUS BOND $ 10,375 $ 7,375 $ 3,875 $ $ $ A9711700070011 INTEREST REFUNDING 2013B $ $ 13,840 $ 85,206 $ 77,606 $ 70,006 $ 62,106 A9711700070012 INTEREST REFUNDING 2013A $ $ $ 5,696 $ 7,194 $ 6,575 $ 6,169 A9711700070012 INTEREST 2016 SERIAL BOND $ $ $ $ $ $ 295,855 A9730600070000 PRINCIPAL BAN NOTES NEW CONST. $ $ $ $ 650,000 $ 223,000 $ A9730700070000 INTEREST BAN NOTES NEW CONST. $ $ $ $ 910 $ 219,825 $ TOTAL PRINCIPAL/INTEREST $ 1,543,834 $ 1,501,139 $ 1,496,533 $ 1,546,894 $ 1,375,595 $ 1,682,924 A5510210040000 PURCHASE OF BUS $ $ $ $ 43,535 TOTAL CONTRACTUAL $ $ $ $ $ $ 43,535 GRAND TOTAL $ 1,763,834 $ 1,803,516 $ 2,497,533 $ 1,766,894 $ 1,597,595 $ 1,948,459 TRANSFER TO OTHER FUNDS $ 220,000 $ 302,377 $ 1,001,000 $ 220,000 $ 220,000 $ 220,000 DEBT SERVICE: PRINCIPAL/INTEREST $ 1,543,834 $ 1,501,139 $ 1,496,533 $ 1,546,894 $ 1,375,595 $ 1,682,924 JUDGEMENT OF CLAIMS/TAX REFUND $ $ $ $ $ 2,000 $ 2,000 BUS PURCHASE $ $ $ $ $ $ 43,535 $ 350,864 21.96% 10