You are a Police Lieutenant in charge of logistics and administration for the department. Your police chief, Sandra Akers, calls you into her office and tells you she has a family emergency and that you must present the quarterly budget results to the city council. She hands you the First Quarter Budget Report (below), instructs you to review it, and submit any inquiries to her deputy chief, Daniel Miller, in a memo. POLICE FIRST QUARTER BUDGET REPORT Expenses Budget Expended Encumbered % Expended Personnel Services $1,615,000 $449,000 28% Full-Time Salaries $1,000,000 $260,000 269% Part-Time Salaries 170,000 65,000 38 9% Overtime 45,000 39,000 8796 Fringe Benefits 400,000 85,000 219% Operating Expenses $192,000 $60,100 31% Utilities $15,000 $8,000 53% Training & Travel 2,000 2,100 105% Office Supplies 75,000 50,000 679% Contracts 100,000 096 Capital Outlay $145,000 $57,000 39% Personal Computers $100,000 $6,000 $2,000 89% Office Equipment 45,000 51,000 3,000 120% Totals $1,952,000 $566,100 $115,000 35 % Revenues Budget Received Percentage Fee & Charges $390,000 $55,000 14.196 Vehicle Code Fines 55,000 45,000 81.99% Totals $445,000 $100,000 22.09%