Though some accounts are ending the fiscal year overspent, Westbrook’s budget is “in line,” the City Council’s Finance Committee learned during a meeting Monday.

As the fiscal year comes to a close June 30, City Administrator Jerre Bryant outlined for the committee the areas that fell sharply over budget, especially in the city’s finance, technology and employee benefits accounts.

Bryant said the over-expenditures in finance came primarily from insurance deductibles, with insurance costing the city more than anticipated, a hit of about $16,000.

In the technology department, the costs stem from the city’s conversion to a new financial software system known as Munis, causing the department to be over budget by an estimated $24,000.

The numbers compiled by city comptroller Alicia Gardiner reflected figures as of the end of May, one month prior to the end of the fiscal year.

Another item over budget, Bryant said, is in employee benefits, which was caused this year by a number of employees retiring. The “separation pay” line in the budget is over budget by $197,554.

“We’ve had some major turnover of some higher-level personnel,” he said, referring to former Public Services Director Tom Eldridge, who retired, and former City Clerk Lynda Adams, who also vacated City Hall during the fiscal year.

The city also offered three longtime Westbrook Community Center employees early retirement this year, which Bryant said raises costs this year, but will end up being savings.

In February, the City Council also approved mid-year adjustments to the budget, necessitated by a significant amount of public safety overtime costs.

Among police, fire and dispatch at Westbrook Public Safety, the city projected in February to spend $340,000 in overtime costs above what was included in the fiscal year 2014-15 budget. The fire department was budgeted $280,000 for overtime this year, but was slated to spend $480,000.

As of May, the fire department had spent roughly $400,600 on overtime, but the city had overspent on per diem salaries by $20,774.

Bryant said that even with that adjustment, the revenues are still “in good shape.”

“We will certainly end the year taking in more revenue than we had budgeted,” he said.

There were also some surprise cost savings, including the public services budget. Bryant said it was particularly a surprise given the harsh winter. While one item, road salt, was over budget by $52,100, public services saved in other areas such as maintenance costs and refuse collection. The city is $111,800 under budget in refuse collection and $51,300 under in tipping fees.

“The total budget is in line,” Bryant said Tuesday. “There are areas where we’re over budget, and areas we’ve had savings.”

Meanwhile, Christian Smith, a director at Macpage, an independent auditor, presented the year’s audit findings to the council committee Monday.

While the audit gave Westbrook’s books a “clean opinion,” the auditors’ executive summary said one “significant deficiency” was found.

The audit reports that $437,000 was double booked in two funds – the Sewer Fund and the Sewer Pleasant Street Fund. It said the Sewer Pleasant Street Fund was also left off the June 30, 2013, financial statements. Smith said an error in billing caused the amount to be overstated by $169,265.

Westbrook did not receive a “clean opinion” in the prior year’s audit.