The fiscal 2015 budget for the City of Vicksburg includes about $3.2 million that has already been spent.

The Board of Mayor and Aldermen Thursday approved a $32.44 million general fund budget that includes $3.2 million in outside revenue that is dedicated to capital projects. When those funds are pulled from the budget, it leaves the city with about $29.15 million in operating funds for the year with a projected $18,048 surplus.

About $1.9 million of the dedicated total is money reimbursed the city by the Federal Railroad Administration for money the city spent on the Washington Street bridge repair project, and will be used for capital projects such as roofs for the Vicksburg Convention Center, central fire station, the city garage, improvements to Levee Street at the Yazoo & Mississippi Valley Railroad Depot, and a match for a Mississippi Department of Transportation grant for repairs at the depot.

The other $1.31 million is a low interest Mississippi Development Authority loan the city received earlier this year for the proposed connector road from North Frontage Road to Wisconsin Avenue.

The railroad reimbursement and the MDA funds are one-time funds, meaning they will not be in future budgets. City Accounting Director Doug Whittington said any money from the railroad reimbursement not spent by the end of the 2015 fiscal year will be added to the surplus.

According to an analysis accompanying the budget, the city is projected to end the fiscal year with a $6.5 million year-end cash balance, a $3 million reserve fund and a $950,359 projected surplus, which will be added to the reserve fund.

“This is the most comprehensive, detailed budget this city has ever passed,” Mayor George Flaggs Jr. said. “There’s a surplus from 2014 budget going into the revenue (reserve) account … if we can continue to do that, we can have our reserve account up to $5 million to $6 million at the end of our term.”

For 2015, Flaggs said the board has appropriated 100 percent of the expected revenue except the $18,048 surplus. The board eliminated all positions not filled after 90 days, will not create any new positions during the fiscal year, and has reduced the city’s reliance on gaming revenue to help fund the budget.

In a related matter, Flaggs said the board has reduced the impact of the city personnel expenses on the city budget from 73 percent in 2014 to a projected 69.5 percent for 2015.

The board also delayed making capital purchases for TV23, the police department and other city departments totaling $205,495 until April 1.

“We did all this (develop a balanced budget), created a surplus, enhanced the reserve fund, didn’t mess with the employees’ benefits, and did not raise the millage rate. I think that is awesome,” he said.

“I think it’s very responsible and at the same time conservative,” South Ward Alderman Willis Thompson said. “I think it’s good to create a reserve fund. We need to increase it by almost $1 million. Decreasing the personnel budget is another milestone. We just have to keep everything going. I want to thank everyone who gave their time and effort to get this budget going.”

Looking at the budget, the police and fire departments have the largest budgets, with the police department budget set at $6.75 million, about $424,324 less than fiscal 2014, while the fire department budget totals $5.25 million, about $848,903 less than fiscal 2014. The ambulance service budget is $2.71 million, up by about $6,681 from 2014.

The administration budget is $5.58 million, up by about $2.2 million over the $3.38 million it was allocated in 2014.

Other departments with large budgets include:

• Street Department — $3,049,014.

• Right of way — $1,097,075.

• Vicksburg Convention Center—$1,576,195.

• Inspection — $931,688.

• Landscaping — $713,502.

• Recreation — $763,600.

• Vicksburg Municipal Airport — $568,632.