Part I. The city council of Gandy, WI, population 301,277, passed its 2018 fiscal year budget (July 1, 2017 to June 30, 2018). Gandy has a high unemployment rate for Wisconsin, as a major manufacturing plant shut down and moved to lower-costing Texas. For fiscal year 2017, Gandy closed the fiscal year with an operating deficit of $590,000. Fund Balance--Unassigned at June 30, 2017 before applying the operating deficit, was $965,000. Gandy has the following FY 2018 budget adoption information Estimated Revenues: Property Taxes Fines and Forfeits Charges for Services Miscellaneous Revenues S 1,214,000 108,000 389,600 119,000 Totals S 1,830,600 Appropriations: Education Public Safety Public Works General Government 839,600 1,425,000 633,700 1,879,000 Totals S 4,777,300 Estimated Other Financing Sources Transfers from State of WI Proceeds from bond issue S 3,645,300 1,000,000 4,645,300