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8C - 1998 City of Prior Lake Tax Levy
STAFF AGENDA REPORT DATE: 8C RALPH TESCHNER, FINANCE DIRECTOR CONSIDER APPROVAL OF RESOLUTION 97-XX CERTIFYING PROPOSED 1998 CITY OF PRIOR LAKE TAX LEVY TO SCOTT COUNTY AUDITOR SEPTEMBER 2, 1997 INTRODUCTION: Truth in Taxation statutes require that each "taxing authority" certify a proposed tax levy for payable 1998 to the County Auditor on or before September 15, 1997. The purpose is to allow the County adequate time to prepare, calculate and mail notices of proposed property taxes for the county, school district, city and special taxing districts to taxpayers. BACKGROUND: The Council conducted a preliminary budget workshop on June 16, 1997 for the purpose of considering budget programs. The discussion that took place was fairly general. The goals were twofold; to identify service level priorities and to reach consensus on an acceptable property tax increase. Also, a number of budget assumptions and various growth impacts on city departments were discussed by the individual department heads and supervisors. At the conclusion of the session, Council direction was that Staff prepare an operating budget for 1998 that would result in a net property tax increase of zero. The premise was that all program growth including capital expenditures associated with the recently approved 1998 Capital Improvement Program, be funded by revenues created by new valuation wowth in the community. Tax increases brought about by the $7.8 million park referendum bonds are excluded from the tax limit calculation. DISCUSSION: The draft staff budget, as submitted, conforms with the Council's direction that there be no tax increase. The proposed 1998 operating budget represents a 5.13% increase above the current year when factoring in the $140,000 levy for the revolving equipment fund and excluding the park referendum debt of $510,445. A Budget Summary has been prepared showing the increases/decreases of each respective department along with a document (entitled 1998 Budget Program Emphasis) identifying major budget results. The largest single component affecting the budget was the increase in the General Fund Operating Debt account which was related to the park referendum levy. 16200 Eagle Creek Ave. 5.E.. Prior Lake, Minnesota 55372-1714 / Ph. (612) 447-4230 / Fax (612) 447-4245 AN EQUAL OPPORTCNITY EMPLOYER H:\BUDGETlPREAGRPT.DOC New personnel requests in the general fund include two additional positions; a mechanic within the Central Garage and a secretary in the Police Department. One new maintenance position is proposed for the sewer and water fund effective July 1. Wages are projected to rise by approximately 3%. Total compensation will be closer to 5.4% due to step increases and the wage settlements. Virtually the entire benefit increase is attributed to the PERA pension employer contribution which is scheduled to increase on January 1, 1998 from 4.48% to 5.18% as a result of 1997 legislation. While the capital outlay portion of the budget only represents 2% of the total, these expenditures did decrease by more than $66,000 due to a number of equipment purchases that will have to be delayed or deferred. Transit services will remain the same for 1998 as 1997. To maintain our current level of services it was necessary to cut the Contingency Reserve by $50,000 back to its historical levelof$100,000. The entire budgetary increase has been paid for by projected new valuation growth experienced within the city. The proposed "preliminary" tax levy of $4,606,749 is comprised of the following elements: Purpose Amount 1. General Fund Budget Levy 2. Revolving Equipment Fund Levy 3. Existing Special Debt Levies 4. Est. 1997 Capital Project Levy Gross Property Tax Levy (Less est. Fiscal Disparity Aid) Net Residential Property Tax Impact $3,707,749.00 $140,000.00 $680,000.00 $79.000.00 $4,606,749.00 -$440,000.00 $4,166,749.00 Also attached with your agenda report are two computer generated tax impact analysis' prepared by Juran & Moody. The first (PL 1998 Property Tax) illustrates the maximum property tax levy that would result in a zero increase if you were to exclude the $510,445 park referendum levy amount. The second analysis (PL 1998 Property Tax II) shows the actual property tax impact when factoring in the park referendum levy. The projected annual city property tax (includin~ the park referendum levy). based upon the estimated 1998 collectable tax capacity value. would be $921.35 on a $150.000 market value home which reflects a 14% increase over 1997. This $113.00 increase amounts to approximately $9.41 a month which is less than the $10.00/mo. that was originally anticipated. The actual property tax amounts will be a little different from these estimates H:\BUDGET\PREAGRPT.DOC due to the property class valuation changes which have not yet been calculated by the County. Resolution 97-XX delineates the levy breakdown and establishes the City of Prior Lake's Truth in Taxation budget public hearing dates. The dates and times selected and reserved for the city are Wednesday December 3, 1997 at 6:00 p.m. and Wednesday December 10, 1997 at 6:00 p.m. in the event of a Council continuation. By statute, the dates for both must fall between November 29 and December 20, 1997. Also, the initial hearing must not conflict with the County, School District or the Metro taxing district which are indicated below: Taxing Authority Initial Hearing Date 12/01 12/04 12/02 12/03 12/09 Continuation Hearing Date 12/08 12/15 12/11 12/10 12/16 Special Metro ISD #719 ISD #720 Prior Lake Scott County In addition, a subsequent hearing (regular council meeting of 12/15) must be held to approve the final 1998 property tax levy. This day cannot be on the same day as the budget hearing. ALTERNATIVES: The following alternatives are available to the City Council: 1. Approve Resolution 97-XX as submitted. 2. Amend Resolution 97-XX to an amount as amended by the City Council. RECOMMENDATION: Staff would recommend approval of Resolution 97-XX Certifying Proposed 1998 City of Prior Lake Property Tax Levy to Scott County Auditor. Once certified, the city is then restricted to downward adjustments only and cannot increase its final levy. By adopting this resolution, you are approving a tax expenditure ceiling and providing ultimate flexibility for final determination prior to the actual budget public hearing. , ACTION REQUIRED: Motion and second to approve Resolution 97-XX Certifying 1998 City of Prior Lake Tax Levy to Scott County MOTION BY: WHEREAS, WHEREAS, WHEREAS, WHEREAS, WHEREAS, WHEREAS, RESOLUTION 97-XX RESOLUTION CERTIFYING PROPOSED 1998 CITY OF PRIOR LAKE PROPERTY TAX LEVY TO SCOTT COUNTY AUDITOR SECOND BY: Truth in taxation prOViSions as specified by property tax legislation requires a proposed property tax levy certification to the County Auditors' Office of Scott County; and The City Council of the City of Prior Lake antiCipates a 1998 General Fund Operating Budget increase of approximately 11 % which would amount to $6,839,672.00, exclusive of enterprise fund expenditures, and subject to approval by the City Council following the course of public hearings scheduled for the month of December; and The total proposed property tax levy approved has been determined to be $4,606,749.00; and The proposed City of Prior Lake property tax levy for the year payable 1998 represents an increase of 19.56% inclusive of the park referendum levy; and The City shall conduct a public hearing at 6:00 P.M. Wednesday December 3, 1997 in the Prior Lake Council Chambers for the purpose of review and discussion of the City's proposed budget and a continuation hearing, if necessary, shall be scheduled for Wednesday December 10, 1997; and The City Council will approve the 1998 General Operating Budget and the Final 1998 Property Tax Levy during a subsequent meeting on Monday December 15, 1997. NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF PRIOR LAKE, that the proposed tax levy be distributed upon the taxable property in said City for the following 'purposes in payable 1998: * * * Purpose Amount For General City Purposes Revolving Equipment Fund G.O. Improvement Bonds '88 (North Shore Oaks) G.O. Improvement Bonds '92 (Downtown Overlay) $3,001,129.00 $140,000.00 $55,000.00 $115,000.00 16200 Eagle Creek Ave. 5.E.. Prior Lake. Minnesota 55372-1714 / Ph. (612) 447-4230 / Fax (612) 447-4245 AN EQUAL OPPORTUNITY EMPLOYER H:\BUDGE1\BR98PRES.DOC * G.O. Improvement Bonds '93 (Waterfront Passage) G.O. Improvement Bonds '94 (Prior South) G.O. Improvement Bonds '95 (Ridgemont) G.O. Improvement Bonds '96 (Northwood) G.O. Improvement Bonds '97 (pike Lake) Capital Park Bonds of '73 & '77 Fire Hall Referendum Bonds '93 Park Referendum Bonds '97 $270,000.00 $65,000.00 $95,000.00 $80,000.00 $79,000.00 $33,030.00 $163,145.00 $510.445.00 * * * * ** *** *** Total... $4,606,749.00 Note: Single starred funds shall be spread over the entire consolidated City of Prior Lake. Note: Double starred funds shall be spread over the consolidated City except for the former Savage portion subject to annexation. Note: Triple starred funds represent market value based referendum taxes and shall be spread over the entire consolidated City of Prior Lake. Note: All other bond issues have sufficient fund balances to cover debt requirements. Passed and adopted this 2nd day of September, 1997. YES NO Andren Kedrowski Mader Robbins Schenck Andren Kedrowski Mader Robbins Schenck {Seal} City Manager City of Prior Lake 1998 Preliminary Net Tax Levy Calculation $3,707,749 $759,000 $140,000 -$440,000 (General Fund Budget Levy) (Special Debt Levy) (Revolving Equipment Fund Levy) (Fiscal Disparity Aid) $4,166,749 $3,435,231 $731,518 -$510A45 $221,073 Preliminary Net Tax Levy (1998) Net Tax Levy (1997) Total Proposed Property Tax Levy Increase (7,8 m1 park bond referendum levy amount) Property Tax Levy Subject to 00/0 Council Directive Estimated Property Tax Impact (based upon a market value home of $150,000) Property Tax Property Tax (excl. park levy) (incl. park levy) Annual Property Tax ( 1997) $808.49 $808.49 Annual Proposed Tax (1998) $808.49 $921.35 Annual $ Increase... $0.00 $112.86 Monthly $ Increase... $0.00 $9.41 % Increase... 0.00% 14.00% Council Tax Target... 0.00% nla Assumptions: 1. New Construction Market Valuation Increase - $34,908,500 (payable 1998 - per Scott County Assessor's Office) 2. Tax Capacity Valuation Factor of 1.79% (based upon tax capacity value generated by new m.v. payable 1997) 3. Payable 1998 New Tax Capacity Valuation - $624,862 (34,908,500 x 1.79%) BUDTAX.XLS Page 1 5:10 PM8/13/97 Name of Issuer: CITY OF PRIOR LAKE, MINNESOTA Analysis: TAX IMPACT ANALYSIS DATE OF ANALYSIS: nnx 11, 1997 COLLECfABLE ESTIMATED 1998 TAX 1997 COLLECTABLE CAPACITY COLLECTION TAX TAX CAPACITY TAX CAPACITY RATE YEAR LEVY VALUE VALUE INCREASE 1997 3,435,231 9,687,543 35.46 % 1998 3,656,565 10,312,405 35.46 % INCREASE OR DECREASE OVER 1997 0.00% :=~~~~!~=l~~!~~!~~!!=~~~======: RESIDENTIAL HOMESTEAD MARKET VALUE $85,000 $100,000 $120,000 $150,000 $175,000 1997-1998 NET TAX CAPACITY $980 $1,280 $1,680 $2,280 $2,780 $347.51 $453.89 $595.73 $808.49 $985.79 347.51 453.89 595.73 $808.49 $985.79 I I I I $0.00 $0.00 : $0.00 I $0.00 $0.00 I I I INCREASE OVER 97 I 0.00%1 I I 1 I PREPARED BY: ~ ~ JURAN & MooDY,INC. fYXl STEVEN J. MATTSON V.P. @jNC 612-224-1500 J Name of Issuer: Analysis: CITY OF PRIOR LAKE, MINNESOTA TAX IMPACT ANALYSIS ("+97 PARK BOND REF. LEVY ") : =~I~~~ ~ ~= l?!~ ~~~!~~!:Y= ~ ~~!~ = = = = DATE OF ANALYSIS: AUGUST 14, 1997 RESIDENTIAL HOMESTEAD MARKET VALUE $85,000 $100,000 $120,000 $150,000 $175,000 1997-1998 NET TAX CAPACITY $980 $1,280 $1,680 $2,280 $2,780 $347.51 $453.89 $595.73 $808.49 $985.79 396.02 517.25 678.89 $921.35 $1,123.40 I I I I $48.51 $63.36 I $83.16 I $112.86 $137.61 I I I I INCREASE OVER 97 13.96% I I I COLLECTABLE ESTIMATED 1998 TAX 1997 COLLECTABLE CAPACITY COLLECTION TAX TAX CAPACITY TAX CAPACITY RATE YEAR LEVY VALUE VALUE INCREASE 1997 3,435,231 9,687,543 35.46 % 1998 4,166,749 10,312,405 40.41 % INCREASE OR DECREASE OVER 1997 4.95% PREPARED BY: [[~ J] JIJRAN & MOOllY, INC. rW'~. STEVEN J. MATTSON V.P. ~)iNC 612-224-1500 1998 BUDGET PROGRAM EMPHASIS Major Budget Results: . Wage Package: inc. perform/steps (5.4%) . Benefits: (6.0%) . New Personnel: (2.25 FTE Addn.) . New Personnel: (Temp & O.T.) . Operational Expense: (7.1 %) . Transit Services: (0.0%) . Capital Outlay: (-35.3%) . Operating Debt: (76.3%) . Contingency: (-33.3%) Total... Gross Total... Net Total (excluding park referendum)... $132,005 $42,277 $97,374 $49,609 $111,055 $-0- -$66,300 $369,935 =.$50,000 $685,955 11.15% 5.13% BUDGET SUMMARY Department '97 Budget '98 Proposed % $ Increase 41110 Mayor & Council $25,075 $25,125 0.20% $50 41130 Ordinance $14,850 $15,000 1.01% $150 41320 City Manager $227,061 $254,369 12.03% $27,308 41330 Boards & Commissions $5,409 $7,992 47.75% $2,583 41410 Elections $5,245 $4,516 -13.90% -$729 41520 Director of Finance $85,407 $90,281 5.71% $4,874 41530 Accounting $81 ,256 $83,562 2.84% $2,306 41540 Internal Auditing $9,930 $10,385 4.58% $455 41550 Assessing $34,100 $37,425 9.75% $3,325 41610 Law $200,800 $232,600 15.84% $31,800 41820 Personnel $70,392 $70,547 0.22% $155 41910 Planning & Zoning $232,473 $225,125 -3.16% -$7,348 41920 Data Processing $90,570 $95,750 5.72% $5,180 41940 Buildings & Plant $197,190 $192,895 -2.18% -$4,295 41950 Central Garage $0 $130,406 n/a $130,406 42100 Police $1,578,341 $1,675,326 6.14% $96,985 42200 Fire & Rescue $190,993 $221,388 15.91 % $30,395 42400 Building Inspection $360,109 $345,430 -4.08% -$14,679 42500 Civil Defense $6,050 $7,000 15.70% $950 42700 Animal Control $11,230 $11,230 0.00% $0 43050 Engineering $443,756 $441,739 -0.45% -$2,017 43100 Street $338,049 $346,531 2.51% $8,482 45100 Recreation $302,599 $341,237 12.77% $38,638 45200 Parks $641,501 $650,050 1.33% $8,549 45500 Libraries $13,055 $12,855 -1.53% -$200 46500 Economic Development $52,146 $54,842 5.17% $2,696 47000 Debt Service $484,960 $854,895 76.28% $369,935 49800 Transit Services $301,171 $301,171 0.00% $0 49999 Contingency $150.000 $100.000 -33.33% -$50.000 General Fund $6,153,718 $6,839,672 11,15% $685,954 Revolving Equipment Fund Levy $140,000 13.42% Parks Referendum Debt Levy -$510.445 5.13% Total... $6,469,227 49400 Water Utility $473,938 $521,561 10.05% $47,623 49450 Sewer Utility $1,003,325 $1,003,929 0.06% $604 49420 Water Quality Utility $209.596 $180.212 -14.02% -$29.384 Enterprise Fund $1,686,859 $1,705,702 1.12% $18,843 BUDSUM.XLS Page 1 5:12 PM8/13197 BUDGET SUMMARY RECAP: '97 Budget '98 Proposed % 41000 GENERAL GOVERNMENT $1,279,758 $1,475,978 15.33% 42000 PUBLIC SAFETY $2,146,723 $2,260,374 5.29% 43000 PUBLIC WORKS $781,805 $788,270 0.83% 45000 CULTURE-RECREATION $957,155 $1,004,142 4.91% 46000 ECONOMIC DEVELOPMENT $52,146 $54,842 5.17% 47000 DEBT SERVICE $484,960 $854,895 76.28% 49800 TRANSIT SERVICES $301,171 $301,171 0.00% 49999 CONTINGENT RESERVE $150.000 $1 00.000 -33.33% General Fund $6,153,718 $6,839,672 11.15% 1998 BUDGET BREAKDOWN: Personal Services Current Expenses Capital Outlay Debt Service Transit Services Contingent Reserve $3,789,901 $1,672,055 $121,650 $854,895 $301,171 $100.000 55% 24% 2% 12% 4% ~ Total $6,839,672 100% BUDSUM.xlS Page 2 5; 12 PM8I13/97 1995 1996 1997 1997 1998 ACTUAL ACTUAL 1/2 YR. BUDGET PROPOSED REVENUES REVENUES GENERAL PROPERTY TAXES 31000 31010 Current Ad Valorem Taxes 2,010,794.00 2,268,632.00 1,310,805.00 2,753,431.00 3,267,749.00 31020 Delinquent Ad Valorem Taxes 25,875.00 28,999.00 17,432.00 0.00 0.00 31040 Fiscal Disparities 385,575.00 423,193.00 0.00 417,717.00 440,000.00 Total General Fund Property Taxes 2,422,244.00 2,720,824.00 1,328,237.00 3,171,148.00 3,707,749.00 LICENSES & PERMITS 32000 32100 Business Licenses 0.00 0.00 350.00 800.00 800.00 32110 Liquor Licenses 35,768.00 37,027.00 29,905.00 35,550.00 35,400.00 32160 Refuse Haulers 2,200.00 2,250.00 1,700.00 2,025.00 1,700.00 32161 Plumbing Licenses 820.00 1,000.00 1,575.00 800.00 1,700.00 32170 Outdoor Concert Permits 250.00 150.00 0.00 100.00 200.00 32180 Cigarette Licenses 660.00 600.00 3,500.00 4,500.00 3,500.00 32210 Building Permits 275,903.00 367,605.00 114,552.00 320,000.00 320,000.00 32211 Retainage Forfeiture 7,500.00 18,500.00 3,000.00 0.00 0.00 32215 Mechanical Permits 17,826.00 34,735.00 15,621.00 24,500.00 28,000.00 32230 Plumbing Permits 19,390.00 34,694.00 13,870.00 27,500.00 27,000.00 32231 Sewer/Water Inspections 5,915.00 8,927.00 2,980.00 9,625.00 9,625.00 32240 Animal Licenses 950.00 770.00 585.00 1,100.00 800.00 32260 Burning permits 0.00 0.00 925.00 0.00 1,250.00 Total License & Permits 367,182.00 506,258.00 188,563.00 426,500.00 429,975.00 INTERGOVERNMENTAL REVENUE 33000 33160 Federal Grants 0.00 0.00 0.00 25,000.00 25,000.00 33401 Local Government Aid 27,233.00 28,730.00 13,619.00 31,333.00 45,156.00 33402 HACA 847,140.00 819,890.00 450,568.00 901,135.00 905,578.00 33418 State Road & Bridge Aid 87,698.00 100,744.00 109,468.00 100,745.00 109,4 70.00 33420 State Fire Aid 45,343.00 61,238.00 0.00 45,000.00 65,000.00 33421 State Police Aid 93,816.00 126,554.00 0.00 100,225.00 113,000.00 33422 State Grants 0.00 7,700.00 28,702.00 0.00 0.00 33610 County Grants 4,698.00 4,715.00 0.00 4,700.00 4,715.00 33620 Township Fire Aid 110,485.00 103,076.00 98,777.00 98,617.00 115,437.00 33621 Liaison Aid 49,811.00 34,440.00 17,329.00 34,658.00 34,042.00 Page 1 1995 1996 1997 1997 1998 ACTUAL ACTUAL 1/2 YR. BUDGET PROPOSED REVENUES REVENUES 33631 Payment-in-Lieu of Taxes 279,293.00 268,935.00 120,000.00 240,000.00 255,000.00 Total Intergovernmental Revenue 1,545,517.00 1,556,022.00 838,463.00 1,581,413.00 1,672,398.00 CHARGES FOR SERVICES 34000 34103 Zoning Fees 14,877.00 12,271.00 10,390.00 12,750.00 12,750.00 34104 Plan Check Fees 175,038.00 237,187.00 66,796.00 208,000.00 208,000.00 34105 Sale of Maps/Publications 2,903.00 2,453.00 1,079.00 3,000.00 2,500.00 34107 Assessment Searches 3,260.00 2,475.00 735.00 3,000.00 2,400.00 34109 Project Admin & Engineering Fees 88,562.00 0.00 0.00 100,000.00 100,000.00 34110 Dog Pound Collections 3,965.00 3,735.00 1,430.00 3,000.00 3,200.00 34203 Accident Reports 1,449.00 1,340.00 595.00 1,500.00 1,400.00 34205 Fire & Rescue Service 15,481.00 10,455.00 2,000.00 25,000.00. 0.00 34303 Franchise Fees 46,758.00 51,237.00 56,552.00 51,000.00 60,000.00 34730 Park Program Receipts 132,992.00 151,125.00 108,361.00 139,800.00 160,600.00 34740 Park Concessions 9,632.00 5,868.00 1,036.00 5,500.00 5,500.00 34760 Facility Rentals 20,274.00 20,750.00 73,146.00 37,200.00 51,800.00 34780 Park Admission Fees 24,084.00 16,839.00 5,819.00 10,000.00 10,000.00 Total Charges For Services 539,275.00 515,735.00 327,939.00 599,750.00 618,150.00 FINES & FORFEITS 35000 35101 County Court Fines 70,602.00 61,119.00 29,344.00 60,000.00 70,200.00 Total County Court Fines 70,602.00 61,119.00 29,344.00 60,000.00 70,200.00 MISCELLANEOUS REVENUE 36000 1 36210 Interest Earnings 67,185.00 81,144.00 13,670.00 65,000.00 75,000.00 36211 Developer Agreements 158,897.00 80,443.00 73,515.00 35,000.00 35,000.00 I 36212 Miscellaneous Revenue 13,188.00 13,752.00 6,244.00 15,000.00 15,000.00 36230 Contributions & Donations 16,527.00 4,754.00 103.00 13,200.00 13,200.00 Total Miscellaneous Revenue 255,797.00 180,093.00 93,532.00 128,200.00 138,200.00 ~ OTHER FINANCING SOURCES 39000 Page 2 1995 1996 1997 1997 1998 ACTUAL ACTUAL 1/2 YR. BUDGET PROPOSED REVENUES REVENUES 39102 Sale/Compensation for Property 8,127.00 4,254.00 5,410.00 1,000.00 3,000.00 39203 Transfers From Other Funds 175,000.00 175,000.00 0.00 185,707.00 200,000.00 Total Other Financing Sources 183,127.00 179,254.00 5,410.00 186,707.00 203,000.00 TOTAL GENERAL FUND REVENUES 5,383,744.00 5,719,305.00 2,811,488.00 6,153,718.00 6,839,672.00 ENTERPRISE FUND REVENUES 39000 36210 Interest Earnings 56,359.00 65,718.00 10,311,00 50,000.00 60,000.00 36212 Miscellaneous Revenue 400.00 252.00 2,535.00 0.00 0.00 37100 Utility Revenue 1,417,762.00 1,724,093.00 537,389.00 1,508,500.00 1 ,685,500.00 37110 Capital Facility Revenue 180,921.00 221,757.00 66,322.00 193,500.00 211,500.00 37120 Storm Water Revenue 130,335.00 133,144.00 45,098.00 130,000.00 140,000.00 37150 Disconnect Charges 1,321.00 1,190.00 950.00 1,500.00 1,500.00 37160 Penalties 26,051.00 30,555.00 22,834.00 28,000.00 29,500.00 37170 Water Meters 23,430.00 29,523.00 11,495.00 36,350.00 35,350.00 37175 Pressure Reducers 10,491.00 12,480.00 4,370.00 15,160.00 15,160.00 37180 Frost Plates 60.00 105.00 30.00 60.00 75.00 37185 Curb Box Covers 0.00 0.00 250.00 0.00 250.00 37750 Connection Fees 154,950.00 213,300.00 55,350.00 165,000.00 165,000.00 TOTAL ENTERPRISE FUND REVENUES 2,002,080.00 2,432,117.00 756,934.00 2,128,070.00 2,343,835.00 Page 3 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES GENERAL GOVERNMENT 41000 LEGISLATIVE 41100 Mayor & Council 41110 Personal Services 111 Mayor & Council Salaries 16,200.00 16,200.00 6,750.00 16,200.00 16,200.00 126 Deferred Comp Contributions 810.00 810.00 338.00 810.00 810.00 131 Health Insurance 64.00 64.00 64.00 65.00 65.00 Total Personal Services 17,074.00 17,074.00 7,152.00 17,075.00 17,075.00 Current Expenses 314 Professional Services - General 1,608.00 624.00 0.00 3,400.00 3,200.00 331 Travel & Conferences 1,961.00 2,119.00 1,623.00 2,900.00 3,150.00 361 Insurance - General Liability 1,284.00 1,229.00 1,196.00 1,300.00 1,200.00 433 Misc. Expense - Dues & Subscriptions 0.00 60.00' 0.00 0.00 0.00 437 Misc. Expense - General 316.00 437.00 207.00 400.00 500.00 Total Current Expenses 5,169.00 4,469.00 3,026.00 8,000.00 8,050.00 Total Mayor & Council 22,243.00 21,543.00 10,178.00 25,075.00 25,125.00 Ordinance 41130 Current Expenses 351 Legal Notices 6,781.00 6,188.00 1,409.00 8,000.00 7,500.00 352 Ordinance Publication 2,446.00 3,540.00 1,111.00 2,500.00 3,000.00 353 Codification 4,087.00 2,911.00 161.00 4,350.00 4,500.00 Total Ordinance 13,314.00 12,639.00 2,681.00 14,850.00 15,000.00 ,l Page 4 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES EXECUTIVE 41300 City Manager 41320 Personal Services 101 Full Time Employees Regular 127,801.00 122,414.00 51,877.00 131,176.00 148,508.00 102 Full Time Employees Overtime 16.00 178.00 35.00 1,760.00 432.00 104 Temporary Employees Regular 6,823.00 12,355.00 4,473.00 3,155.00 2,822.00 113 Sick Leave 526.00 1,609.00 0.00 1,655.00 1,706.00 114 Educational Reimbursement 122.00 0.00 0.00 0.00 0.00 121 PERA Contributions 5,726.00 5,492.00 2,320.00 5,956.00 7,715.00 122 FICA Contributions 7,286.00 6,941.00 3,130.00 7,772.00 9,682.00 123 MEDICARE Contributions 1,924.00 1,812.00 732.00 2,012.00 2,254.00 131 Health Insurance 13,680.00 12,595.00 5,670.00 14,580.00 17,430.00 132 Dental Insurance 1,483.00 1,219.00 560.00 1,440.00 1,680.00 133 Life Insurance 1,120.00 1,217.00 99.00 1,160.00 1,325.00 134 Disability Insurance 150.00 399.00 149.00 600.00 420.00 151 Workers Compensation Insurance 216.00 271.00 175.00 390.00 365.00 Total Personal Services 166,873.00 166,502.00 69,220.00 171,656.00 194,339.00 Current Expenses 201 Office Supplies - General 1,700.00 1,218.00 672.00 1,260.00 1,200.00 202 Office Supplies - Duplicating 2,692.00 1,978.00 113.00 3,125.00 3,305.00 203 Office Supplies - Printed Form 1,405.00 676.00 102.00 1,650.00 1,500.00 314 Professional Services - General 25,720.00 42,910.00 13,522.00 24,475.00 27,975.00 321 Communications - Telephone 630.00 619.00 294.00 720.00 720.00 331 Travel & Conferences 3,050.00 2,062.00 776.00 3,600.00 3,300.00 334 Car Allowance 4,200.00 4,200.00 1,750.00 4,200.00 4,800.00 433 Misc. Expense - Dues & Subscriptions 11,499.00 12,403.00 3,860.00 12,375.00 13,230.00 437 Misc. Expense - General 1,699.00 1,523.00 2,448.00 2,000.00 2,000.00 Total Current Expenses 52,595.00 67,589.00 23,537.00 53,405.00 58,030.00 Capital Outlay 570 Office Equip & Furnishings 501.00 0.00 0.00 2,000.00 2,000.00 Total City Manager 219,969.00 234,091.00 92,757.00 227,061.00 254,369.00 Page 5 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES Boards & Commissions 41330 Personal Services 115 Planning Commission 4,620.00 3,520.00 0.00 4,560.00 6,960.00 122 FICA Contributions 286.00 218.00 0.00 283.00 432.00 123 MEDICARE Contributions 67.00 51.00 0.00 66.00 101.00 Total Personal Services 4,973.00 3,789.00 0.00 4,909.00 7,493.00 Current Expenses 331 Travel & Conferences 314.00 232.00 186.00 500.00 500.00 Total Boards & Commissions 5,287.00 4,021.00 186.00 5,409.00 7,993.00 CITY CLERK 41400 Elections 41410 Personal Services 116 Election Judge Salaries 778.00 3,335.00 1,188.00 3,720.00 4,016.00 Current Expenses 210 Operating Supplies - General 1,490.00 92.00 81.00 1,500.00 150.00 331 Travel & Conferences 0.00 0.00 0.00 25.00 350.00 Total Current Expenses 1,490.00 92.00 81.00 1,525.00 500.00 Total Elections 2,268.00 3,427.00 1,269.00 5,245.00 4,516.00 Page 6 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES FINANCIAL ADMINISTRATION 41500 Director of Finance 41520 Personal Services 101 Full Time Employees Regular 60,300.00 60,777.00 26,295.00 62,255.00 65,412.00 113 Sick Leave 1,374.00 1,395.00 0.00 1,435.00 1,509.00 121 PERA Contributions 2,701.00 2,723.00 1,178.00 2,789.00 3,388.00 122 FICA Contributions 3,794.00 3,860.00 1,601.00 3,980.00 4,222.00 123 MEDICARE Contributions 925.00 903.00 374.00 958.00 1,005.00 131 Health Insurance 4,560.00 4,740.00 2,025.00 4,860.00 4,980.00 132 Dental Insurance 494.00 456.00 200.00 480.00 480.00 133 Life Insurance 118.00 117.00 50.00 120.00 120.00 134 Disability Insurance 0.00 300.00 125.00 300.00 300.00 151 Workers Compensation Insurance 102.00 127.00 83.00 185.00 170.00 Total Personal Services 74,368.00 75,398.00 31,931.00 77,362.00 81,586.00 Current Expenses 201 Office Supplies - General 929.00 812.00 446.00 840.00 800.00 203 Office Supplies - Printed Form 1,190.00 1,841.00 423.00 1,810.00 1,900.00 240 Small Tools & Equipment 656.00 601.00 547.00 450.00 700.00 314 Professional Services - General 366.00 4,979.00 615.00 1,050.00 1,350.00 331 Travel & Conferences 717.00 , 604.00 97.00 780.00 780.00 334 Car Allowance 2,100.00 2,100.00 1,000.00 2,400.00 2,400.00 433 Misc. Expense - Dues & Subscriptions 15.00 369.00 30.00 515.00 515.00 437 Misc. Expense - General 387.00 232.00 0.00 200.00 250.00 Total Current Expenses 6,360.00 11,538.00 3,158.00 8,045.00 8,695.00 Total Director of Finance 80,728.00 86,936.00 35,089.00 85,407.00 90,281.00 Page 7 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES Accounting 41530 Personal Services 101 Full Time Employees Regular 36,586.00 32,966.00 21,095.00 56,936.00 61,603.00 104 Temporary Employees Regular 4,050.00 11,468.00 2,539.00 2,400.00 1,129.00 121 PERA Contributions 1,639.00 1,477.00 945.00 2,551.00 3,191.00 122 FICA Contributions 2,519.00 2,645.00 1,411.00 3,679.00 3,889.00 123 MEDICARE Contributions 589.00 619.00 330.00 860.00 910.00 131 Health Insurance 4,560.00 4,740.00 2,513.00 8,910.00 7,020.00 132 Dental Insurance 484.00 456.00 251.00 880.00 960.00 134 Life Insurance 119.00 117.00 83.00 220.00 240.00 133 Disability Insurance 0.00 37.00 94.00 0.00 240.00 151 Workers Compensation Insurance 67.00 90.00 77.00 150.00 160.00 Total Personal Services 50,613.00 54,615.00 29,338.00 76,586.00 79,342.00 _I Current Expenses 201 Office Supplies - General 402.00 406.00 223.00 420.00 400.00 I 203 Office Supplies - Printed Form 1,890.00 1,166.00 481.00 1,805.00 1,715.00 240 Small Tools & Equipment 0.00 0.00 968.00 860.00 400.00 314 Professional Services - General 157.00 170.00 0.00 150.00 150.00 433 Dues & Subscriptions 0.00 15.00 0.00 15.00 15.00 437 Misc. Expense - General 829.00 919.00 191.00 720.00 940.00 438 Petty Cash 351.00 422.00 273.00 700.00 600.00 Total Current Expenses 3,629.00 3,098.00 2,136.00 4,670.00 4,220.00 Total Accounting 54,242.00 57,713.00 31,474.00 81,256.00 83,562.00 Page 8 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES Internal Auditing 41540 Professional Services 301 Audit 9,785.00 9,725.00 7,125.00 9,930.00 10,385.00 Assessing 41550 Professional Services 310 Property Assessing 314 Professional Services - General 27,000.00 0.00 31,812.00 0.00 0.00 0.00 33,500.00 600.00 36,825.00 600.00 Total Assessing 27,000.00 31,812.00 0.00 34,100.00 37,425.00 LAW 41600 City Attorney 41610 Professional Services 304 Legal Fees 305 Prosecution 132,149.00 56,217.00 185,164.00 44,346.00 49,291.00 37,110.00 136,000.00 64,800.00 148,000.00 84,600.00 Total City Attorney 188,366.00 229,510.00 86,401.00 200,800.00 232,600.00 Page 9 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES PERSONNEL ADMINISTRATION 41800 Personnel 41820 Personal Services 101 Full Time Employees Regular 31,671.00 40,430.00 16,965.00 40,185.00 40,086.00 121 PERA Contributions 1,361.00 1,811.00 760.00 1,800.00 2,076.00 122 FICA Contributions 2,050.00 2,590.00 1,098.00 2,603.00 2,597.00 123 MEDICARE Contributions 479.00 606.00 257.00 609.00 607.00 131 Health Insurance 596.00 1,479.00 614.00 1,395.00 2,490.00 132 Dental Insurance 182.00 156.00 64.00 155.00 240.00 133 Life Insurance 46.00 100.00 38.00 90.00 60.00 134 Disability Insurance 0.00 225.00 94.00 225.00 50.00 151 Workers Compensation Insurance 57.00 75.00 52.00 110.00 110.00 Total Personal Services 36,442.00 47,472.00 19,942.00 47,172.00 48,316.00 Current Expenses 201 Office Supplies - General 402.00 406.00 223.00 420.00 400.00 203 Office Supplies - Printed Form 309.00 472.00 0.00 750.00 750.00 313 Professional Services - Consultant 0.00 0.00 910.00 3,000.00 2,700.00 314 Professional Services - General 1,057.00 9,249.00 910.00 4,850.00 5,580.00 321 Communications_ - Telephone 0.00 0.00 0.00 0.00 300.00 331 Travel & Conferences 456.00 45.00 0.00 1,300.00 1,300.00 334 Car Allowance 1,388.00 1,350.00 750.00 1,800.00 1,800.00 354 Public Information 4,345.00 9,755.00 7,618.00 7,700.00 6,000.00 433 Misc. Expense-Dues & Subscription 220.00 285.00 323.00 900.00 900.00 437 Misc. Expense - General 1,453.00 892.00 137.00 2,500.00 2,500.00 Total Current Expenses 9,630.00 22,454.00 10,871.00 23,220.00 22,230.00 Total Personnel 46,072.00 69,926.00 30,813.00 70,392.00 70,546.00 Page 10 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES OTHER GENERAL GOVERNMENT 41900 Planning & Zoning 41910 Personal Services 101 Full Time Employees Regular 145,388.00 135,294.00 64,164.00 161,501.00 157,521.00 102 Full Time Employees Overtime 633.00 154.00 86.00 1,265.00 1,219.00 104 Temporary Employees Regular 4,056.00 1,834.00 0.00 1,890.00 1,693.00 112 Longevity 2,067.00 431.00 0.00 0.00 0.00 113 Sick Leave 167.00 0.00 0.00 0.00 0.00 114 Educational Incentive 0.00 0.00 0.00 0.00 3,000.00 121 PERA Contributions 6,735.00 6,032.00 2,878.00 7,292.00 8,223.00 122 FICA Contributions 9,462.00 8,486.00 4,051.00 10,240.00 10,288.00 123 MEDICARE Contributions 2,213.00 1,985.00 947.00 2,395.00 2,406.00 131 Health Insurance 9,671.00 9,417.00 3,388.00 13,200.00 9,855.00 132 Dental Insurance 1,552.00 1,037.00 457.00 1,370.00 1,080.00 133 Life Insurance 476.00 438.00 211.00 480.00 450.00 134 Disability Insurance 0.00 0.00 0.00 600.00 0.00 151 Workers Compensation Insurance 260.00 331.00 535.00 475.00 475.00 Total Personal Services 182,680.00 165,439.00 76,717.00 200,708.00 196,210.00 Current Expenses 201 Office Supplies - General 1,341.00 1,218.00 669.00 1,260.00 1,600.00 202 Office Supplies - Duplicating 531.00 537.00 0.00 585.00 455.00 203 Office Supplies - Printed Form 4,571.00 2,088.00 1,628.00 7,100.00 4,100.00 205 Drafting Supplies 276.00 167.00 0.00 500.00 100.00 210 Operating Supplies - General 458.00 208.00 19.00 300.00 300.00 221 Repair & Maint. Supplies - Equipment 0.00 2.00 0.00 200.00 0.00 240 Small Tools & Equipment 417.00 373.00 0.00 500.00 250.00 313 Professional Services - Consultant 17,950.00 1,299.00 0.00 14,000.00 10,000.00 314 Professional Services - General 1,047.00 1,041.00 35.00 1,035.00 1,035.00 321 Communications - Telephone 16.00 1.00 0.00 0.00 0.00 331 Travel & Conferences 582.00 3,541.00 3,015.00 1,600.00 2,600.00 334 Car Allowance 2,100.00 2,100.00 1,200.00 2,400.00 4,200.00 404 Repair & Maint. Service - Equipment 0.00 504.00 529.00 525.00 550.00 413 Rentals 2,623.00 1,196.00 75.00 35.00 0.00 433 Misc. Expense - Dues & Subscription 2,804.00 2,163.00 312.00 1,225.00 1,425.00 Page 11 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES 437 Misc. Expense - General 66.00 152.00 220.00 500.00 500.00 Total Current Expenses 34,782.00 16,590.00 7,702.00 31,765.00 27,115.00 Capital Outlay 570 Office Equipment & Furnishings 0.00 0.00 0.00 0.00 1,800.00 Total Planning & Zoning 217,462.00 182,029.00 84,419.00 232,473.00 225,125.00 Page 12 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES Data Processing 41920 Current Expenses 210 Operating Supplies - General 3,608.00 2,471.00 985.00 4,375.00 4,020.00 306 Training Expenses 8,110.00 935.00 3,414.00 3,000.00 8,500.00 309 Software Design 4,562.00 4,720.00 1,882.00 13,500.00 20,600.00 313 Professional Services - Consultant 0.00 0.00 9,148.00 12,000.00 6,000.00 314 Professional Services - General 0.00 0.00 0.00 0.00 15,000.00 321 Communications - Telephone 625.00 975.00 431.00 805.00 1,380.00 331 Travel & Conferences 305.00 0.00 0.00 0.00 0.00 407 Software Service Contract 10,035.00 10,462.00 8,960.00 10,535.00 12,535.00 408 Hardware Service Contract 10,886.00 11,992.00 10,173.00 16,280.00 11,640.00 433 Misc. Expense - Dues & Subscription 124.00 112.00 0.00 75.00 75.00 Total Current Expenses 38,255.00 31,667.00 34,993.00 60,570.00 79,750.00 Capital Outlay 580 General Equipment 32,404.00 38,382.00 4,968.00 30,000.00 16,000.00 Total Data Processing 70,659.00 70,049.00 39,961.00 90,570.00 95,750.00 Page 13 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES Buildings & Plant 41940 Operational Expenses 223 Repair & Maint. Supplies - Building 4,562.00 1,162.00 524.00 4,000.00 4,000.00 321 Communications - Telephone 9,539.00 10,051.00 3,533.00 12,700.00 12,200.00 322 Communications - Postage 12,000.00 12,500.00 3,920.00 15,000.00 15,000.00 361 Insurance - General Liability 31,885.00 21,474.00 31,324.00 65,000.00 65,000.00 362 Insurance - Property 8,880.00 13,113.00 7,186.00 17,000.00 16,000.00 381 Utilities - Electric 15,837.00 12,587.00 3,040.00 16,500.00 16,000.00 383 Utilities - Gas 2,574.00 1,893.00 1,512.00 3,000.00 2,800.00 384 Refuse Disposal 4,706.00 1,386.00 1,216.00 1,250.00 1,215.00 401 Repair & Maint. Service - Building 19,353.00 18,872.00 8,686.00 13,740.00 17,980.00 404 Repair & Maint. Service - Equipment 6,865.00 7,678.00 4,659.00 7,745.00 7,875.00 406 Repair & Maint. Service - Cleaning 12,981.00 12,844.00 5,352.00 14,090.00 14,090.00 413 Rentals 8,884.00 8,941.00 4,065.00 8,965.00 10,035.00 418 Facility Rental 3,200.00 3,200.00 0.00 3,200.00 3,200.00 Total Operational Expenses 141,266.00 125,701.00 75,017.00 182,190.00 185,395.00 Capital Outlay 530 Improvements 2,687.00 15,740.00 0.00 12,500.00 5,000.00 580 General Equipment 10,584.00 1,749.00 0.00 2,500.00 2,500.00 Total Capital Outlay 13,271.00 17,489.00 0.00 15,000.00 7,500.00 Total Buildings & Plant 154,537.00 143,190.00 75,017.00 197,190.00 192,895.00 . , i , 1 I Page 14 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES Central Garage 41950 Personal Services 101 Full Time Employees Regular 0.00 0.00 0.00 0.00 41,000.00 121 PERA Contributions 0.00 0.00 0.00 0.00 2,124.00 122 FICA Contributions 0.00 0.00 0.00 0.00 2,542.00 123 MEDICARE Contributions 0.00 0.00 0.00 0.00 595.00 131 Health Insurance 0.00 0.00 0.00 0.00 4,980.00 132 Dental Insurance 0.00 0.00 0.00 0.00 480.00 133 Life Insurance 0.00 0.00 0.00 0.00 120.00 151 Workers Compensation Insurance 0.00 0.00 0.00 0.00 1,170.00 Total Personal Services 0.00 0.00 0.00 0.00 53,011.00 Current Expenses 000 Repair & Maintenance Supplies - Parts 0.00 0.00 0.00 0.00 22,000.00 010 Repair & Maint. Supplies - Equipment 0.00 0.00 0.00 0.00 17,600.00 020 Repair & Maint. Supplies - Batteries & Tires 0.00 0.00 0.00 0.00 8,250.00 030 Repair & Maint. Service - Major Contractual 0.00 0.00 0.00 0.00 16,000.00 040 Repair & Maint. Service - Minor Contractual 0.00 0.00 0.00 0.00 11,000.00 203 Office Supplies - Printed Forms 0.00 0.00 0.00 0.00 100.00 210 Operating Supplies - General 0.00 0.00 0.00 0.00 50.00 215 Operating Supplies'- Shop Material 0.00 0.00 0.00 0.00 500.00 217 Operating Supplies - Uniforms 0.00 0.00 0.00 0.00 395.00 240 Small Tools & Equipment 0.00 0.00 0.00 0.00 1,000.00 331 Travel & Conferences 0.00 0.00 0.00 0.00 300.00 433 Misc. Expense - Dues & Subscription 0.00 0.00 0.00 0.00 100.00 437 Misc. Expense - General 0.00 0.00 0.00 0.00 100.00 Total Current Expenses 0.00 0.00 0.00 0.00 77,395.00 Total Central Garage 0.00 0.00 0.00 0.00 130,406.00 Page 15 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES PUBLIC SAFETY 42000 Police 42100 Personal Services 101 Full Time Employees Regular 810,384.00 827,619.00 374,912.00 911,810.00 1,000,642.00 102 Full time Employees Overtime 102,059.00 132,709.00 31,408.00 75,220.00 97,096.00 103 Temporary Employees Part Time 0.00 0.00 10,615.00 38,460.00 47,657.00 104 Temporary Employees Regular 39,168.00 34,049.00 0.00 3,155.00 2,822.00 112 Longevity 33,204.00 34,415.00 13,876.00 37,090.00 32,570.00 113 Sick Leave 8,830.00 4,197.00 0.00 3,900.00 3,221.00 114 Educational Reimbursement 3,345.00 5,136.00 275.00 7,200.00 7,200.00 119 Clothing Allowance 9,889.00 9,285.00 0.00 10,920.00 10,926.00 121 PERA Contributions 107,574.00 112,205.00 46,438.00 114,801.00 126,277 .00 122 FICA Contributions 4,359.00 5,188.00 1,864.00 5,674.00 7,986.00 123 MEDICARE Contributions 9,717.00 9,612.00 4,022.00 10,691.00 13,185.00 131 Health Insurance 72,254.00 69,318.00 31,280.00 83,460.00 86,040.00 132 Dental Insurance 9,044.00 7,384.00 3,462.00 8,425.00 9,360.00 133 Life Insurance 2,320.00 2,241.00 1,021.00 2,520.00 2,640.00 134 Disability Insurance 1,025.00 1,817.00 959.00 3,250.00 2,630.00 151 Workers Compensation Insurance 12,457.00 16,180.00 10,443.00 23,310.00 21,720.00 Total Personal Services 1,225,629.00 1,271,355.00 530,575.00 1,339,886.00 1,471,972.00 Current Expenses 201 Office Supplies - General 3,335.00 3,791.00 2,081.00 3,920.00 3,600.00 202 Office Supplies - Duplicating 809.00 823.00 73.00 750.00 760.00 203 Office Supplies - Printed Form 1,563.00 1,724.00 568.00 2,500.00 2,500.00 210 Operating Supplies - General 8,393.00 8,941.00 2,758.00 8,325.00 8,325.00 212 Operating Supplies - Fuel 13,078.00 22,610.00 5,903.00 15,510.00 17,920.00 217 Operating Supplies - Uniforms 1,654.00 6,260.00 1,446.00 2,000.00 1,500.00 221 Repair & Maint. Supplies - Equipment 878.00 3,531.00 1,252.00 3,700.00 4,900.00 222 Repair & Maint. Supplies - Tires 2,393.00 3,119.00 2,560.00 3,600.00 0.00 223 Repair & Maint. Supplies - Building 1,832.00 532.00 72.00 2,400.00 2,400.00 228 Repair & Maint. Supplies - Vehicles 750.00 1,997.00 3,240.00 4,300.00 4,000.00 240 Small Tools & Equipment 7,383.00 5,589.00 3,230.00 12,700.00 14,200.00 306 Police Training 1,464.00 5,014.00 9,406.00 11,550.00 4,900.00 314 Professional Services - General 4,085.00 10,381.00 2,524.00 6,400.00 6,400.00 Page 16 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES 321 Communications - Telephone 8,027.00 8,526.00 3,264.00 10,435.00 10,435.00 323 Communications - Radio 553.00 737.00 0.00 740.00 760.00 325 Communications - State Terminal 1,080.00 1,080.00 540.00 1,080.00 1,080.00 326 Communications - Computer 0.00 0.00 1,975.00 13,235.00 13,235.00 331 Travel & Conferences 1,582.00 2,542.00 585.00 2,800.00 2,800.00 334 Car Allowance 2,400.00 2,400.00 1,000.00 2,400.00 2,400.00 363 Insurance - Auto 3,764.00 5,927.00 2,400.00 5,185.00 5,000.00 381 Electric Utilities 0.00 3,111.00 957.00 2,500.00 3,300.00 383 Gas Utilities 1,695.00 2,927.00 2,426.00 4,000.00 3,800.00 401 Repair & Maint. Service - Building 245.00 1,766.00 562.00 310.00 865.00 404 Repair & Maint. Service - Equipment 2,938.00 4,089.00 910.00 3,720.00 3,550.00 405 Repair & Maint. Service - Vehicles 11,369.00 12,636.00 3,318.00 9,000.00 0.00 406 Repair & Maint. Service - Cleaning 1,294.00 2,364.00 985.00 2,490.00 2,365.00 413 Rentals - Office Equipment 3,097.00 1,196.00 75.00 35.00 0.00 433 Misc. Expense - Dues & Subscriptions 1,791.00 2,362.00 390.00 2,050.00 2,690.00 437 Misc. Expense - General 5,811.00 4,353.00 808.00 4,820.00 4,820.00 Total Current Expenses 93,263.00 130,328.00 55,308.00 142,455.00 128,505.00 Capital Outlay 550 Motor Vehicles 33,254.00 38,024.00 39,582.00 42,000.00 45,000.00 570 Office Equipment & Furnishings 0.00 0.00 0.00 1,000.00 0.00 580 General Equipment 13,058.00 9,318.00 22,271.00 53,000.00 29,850.00 Total Capital Outlay 46,312.00 47,342.00 61,853.00 96,000.00 74,850.00 Total Police 1,365,204.00 1,449,025.00 647,736.00 1,578,341.00 1,675,327.00 Page 17 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES Fire & Rescue 42200 Personal Services 117 Volunteer Compensation 39,063.00 38,494.00 29.00 38,150.00 52,325.00 122 FICA Contributions 2,422.00 2,381.00 0.00 2,365.00 3,244.00 123 MEDICARE Contributions 566.00 557.00 0.00 553.00 759.00 124 Pension Contribution 12,737.00 4,110.00 0.00 0.00 0.00 125 Insurance Premium Contribution 45,343.00 61,238.00 0.00 45,000.00 65,000.00 151 Workers Compensation Insurance 2,920.00 3,520.00 2,228.00 5,070.00 4,635.00 Total Personal Services 103,051.00 110,300.00 2,257.00 91,138.00 125,963.00 Current Expenses 202 Office Supplies - Duplicating 0.00 410.00 0.00 175.00 310.00 203 Office Supplies - Printed Form 229.00 282.00 0.00 700.00 700.00 210 Operating Supplies - General 1,542.00 -1,242.00 316.00 5,500.00 5,500.00 212 Operating Supplies - Fuel 2,947.00 4,403.00 877.00 2,350.00 4,480.00 217 Operating Supplies - Uniforms 5,566.00 5,048.00 1,687.00 5,000.00 5,000.00 218 Operating Supplies - Medical 1,566.00 382.00 0.00 1,000.00 1,000.00 221 Repair & Maint. Supplies - Equipment 2,884.00 512.00 3,093.00 1,300.00 1,300.00 222 Repair & Maint. Supplies - Tires 644.00 0.00 0.00 1,500.00 1,500.00 223 Repair & Maint. Supplies - Building 1,278.00 566.00 390.00 1,000.00 1,000.00 228 Repair & Maint. Supplies - Vehicles 3,079.00 1,839.00 202.00 2,500.00 2,500.00 240 Small Tools & Equipment 719.00 6,411.00 515.00 2,000.00 2,000.00 301 Audit 985.00 1,225.00 0.00 1,250.00 1,300.00 306 Training Expenses 9,183.00 5,825.00 1,655.00 6,700.00 6,700.00 321 Communications - Telephone 2,646.00 1,750.00 493.00 1,785.00 1,790.00 322 Communications - Postage 857.00 875.00 853.00 900.00 900.00 323 Communications - Radio 794.00 1,168.00 0.00 990.00 1,170.00 331 Travel & Conferences 2,990.00 1,934.00 1,427.00 2,500.00 2,500.00 354 Public Information 4,500.00 4,094.00 977.00 2,500.00 2,500.00 363 Insurance - Auto 6,232.00 6,633.00 3,844.00 6,505.00 8,700.00 381 Utilities - Electric 8,894.00 8,385.00 3,314.00 11,000.00 9,000.00 383 Utilities - Gas 9,303.00 4,913.00 5,253.00 10,000.00 9,000.00 384 Refuse Disposal 0.00 506.00 481.00 540.00 460.00 401 Repair & Maint. Service - Building 2,224.00 3,522.00 1,267.00 1,200.00 1,200.00 404 Repair & Maint. Service - Equipment 2,427.00 4,219.00 533.00 1,625.00 1,625.00 405 Repair & Maint. Service - Vehicles 1,602.00 20,854.00 639.00 10,000.00 0.00 Page 18 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES 406 Repair & Maintenance Service - Cleaning 2,242.00 2,160.00 1,063.00 2,160.00 2,160.00 407 Software Service Contract 0.00 560.00 709.00 0.00 0.00 413 Rentals - Office Equipment 1,651.00 2,270.00 1,032.00 2,475.00 2,430.00 433 Misc. Expense - Dues & Subscriptions 1,309.00 1,152.00 798.00 1,200.00 1,200.00 437 Misc. Expense - General 3,427.00 3,883.00 1,188.00 3,500.00 3,500.00 Total Current Expenses 81,720.00 94,539.00 32,606.00 89,855.00 81,425.00 Capital Outlay 580 General Equipment 10,086.00 7,768.00 1,205.00 10,000.00 14,000.00 Total Fire 194,857.00 212,607.00 36,068.00 190,993.00 221,388.00 Page 19 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES Building Inspection 42400 Personal Services 101 Full Time Employees Regular 143,499.00 150,046.00 74,175.00 221,983.00 233,897.00 102 Full Time Employees Overtime 3,104.00 8,484.00 2,826.00 10,255.00 5,190.00 104 Temporary Employees Regular 20,225.00 57,828.00 5,352.00 24,960.00 24,960.00 112 Longevity 2,058.00 2,452.00 840.00 3,110.00 0.00 113 Sick Leave 842.00 0.00 0.00 1,095.00 0.00 121 PERA Contributions 6,660.00 8,126.00 3,560.00 10,544.00 12,385.00 122 FICA Contributions 10,232.00 13,107.00 5,050.00 16,207.00 16,520.00 123 MEDICARE Contributions 2,393.00 3,065.00 1,181.00 3,790.00 3,863.00 131 Health Insurance 11,913.00 12,617.00 6,255.00 21,300.00 23,880.00 132 Dental Insurance 1,632.00 1,332.00 833.00 2,170.00 2,400.00 133 Life Insurance 486.00 481.00 245.00 680.00 720.00 134 Disability Insurance 0.00 0.00 0.00 300.00 0.00 151 Workers Compensation Insurance 765.00 953.00 831.00 1,375.00 1,730.00 Total Personal Services 203,809.00 258,491.00 101,148.00 317,769.00 325,545.00 Current Expenses 201 Office Supplies - General 1,366.00 1,218.00 675.00 1,260.00 2,000.00 203 Office Supplies - Printed Form 1,190.00 2,691.00 598.00 2,510.00 2,510.00 210 Operating Supplies - General 260.00 870.00 17.00 2,000.00 1,000.00 212 Operating Supplies - Fuel 839.00 629.00 210.00 470.00 1,120.00 217 Repair & Maint. Supplies - Clothing 156.00 0.00 118.00 1,000.00 1,000.00 222 Repair & Maintenance Supplies - Tires 234.00 0.00 0.00 750.00 0.00 228 Repair & Maint. Supplies - Vehicle 46.00 988.00 692.00 5,000.00 0.00 240 Small Tools & Equipment 1,661.00 1,565.00 195.00 1,250.00 1,250.00 314 Professional Services - General 3,685.00 666.00 338.00 10,000.00 3,450.00 321 Communications - Telephone 938.00 904.00 230.00 1,130.00 735.00 331 Travel & Conferences 2,631.00 2,576.00 307.00 1,750.00 1,500.00 334 Car Allowance 0.00 0.00 0.00 0.00 2,400.00 363 Insurance - Auto 709.00 408.00 436.00 700.00 900.00 : I 405 Repair & Maint. Service - Vehicle 3,073.00 2,271.00 217.00 7,000.00 0.00 I 433 Misc. Expense - Dues & Subscriptions 1,125.00 370.00 340.00 1,520.00 1,020.00 I 437 Misc. Expense - General 525.00 319.00 18.00 1,000.00 1,000.00 Total Current Services 18,438.00 15,475.00 4,391.00 37,340.00 19,885.00 Page 20 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES Capital Outlay 570 Office Equip & Furnishings 0.00 4,913.00 0.00 5,000.00 0.00 Total Building Inspection 222,247.00 278,879.00 105,539.00 360,109.00 345,430.00 Page 21 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES Civil Defense 42500 Personal Services 118 Civil Defense Compensation 250.00 0.00 0.00 250.00 0.00 121 PERA Contributions 29.00 0.00 0.00 0.00 0.00 Total Personnel 279.00 0.00 0.00 250.00 0.00 Current Expenses 306 Training Expenses 572.00 55.00 75.00 600.00 700.00 381 Utilities - Electric 666.00 1,149.00 337.00 1.200.00 1.300.00 404 Repair & Maint. Service - Equipment 3,450.00 1,215.00 0.00 4,000.00 5,000.00 Total Current Services 4,688.00 2,419.00 412.00 5,800.00 7,000.00 Total Civil Defense 4,967.00 2,419.00 412.00 6,050.00 7,000.00 Animal Control 42700 311 Animal Control Contract 8,400.00 10,800.00 3,600.00 10,800.00 10.800.00 321 Communications - Telephone 257.00 157.00 52.00 180.00 180.00 437 Misc. Expense - General 35.00 0.00 0.00 250.00 250.00 Total Animal Control 8,692.00 10,957.00 3,652.00 11,230.00 11,230.00 Page 22 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES PUBLIC WORKS 43000 Engineering 43050 Personal Services 101 Full Time Employees Regular 265,422.00 238,151.00 85,248.00 288,885.00 300,902.00 102 Full Time Employees Overtime 7,272.00 8,323.00 1,885.00 12,865.00 10,740.00 104 Temporary Employees Regular 24,395.00 14,062.00 6,323.00 20,610.00 20,413.00 112 Longevity 5,327.00 2,359.00 0.00 0.00 0.00 113 Sick Leave 1,019.00 475.00 0.00 980.00 1,116.00 121 PERA Contributions 11,309.00 11,098.00 3,904.00 13,518.00 16,143.00 122 FICA Contributions 16,993.00 16,011.00 5,696.00 20,232.00 20,849.00 123 MEDICARE Contributions 4,040.00 3,745.00 1,332.00 4,731.00 4,876.00 131 Health Insurance 26,276.00 26,738.00 7,547.00 31,020.00 24,000.00 132 Dental Insurance 2,982.00 2,605.00 908.00 3,085.00 3,120.00 133 Life Insurance 780.00 751.00 266.00 840.00 840.00 134 Disability Insurance 0.00 0.00 0.00 600.00 0.00 151 Workers Compensation Insurance 1,324.00 1,618.00 1,114.00 2,330.00 2,315.00 Total Personal Services 367,139.00 325,936.00 114,223.00 399,696.00 405,314.00 Current Expenses 201 Office Supplies - General 2,616.00 2,843.00 1,564.00 2,940.00 2,800.00 202 Office Supplies - Duplicating 641 .00 354.00 159.00 415.00 585.00 205 Drafting Supplies 473.00 831.00 85.00 1,500.00 1,500.00 210 Operating Supplies - General 1,264.00 1,994.00 279.00 3,000.00 3,000.00 212 Operating Supplies - Fuel 2,101.00 2,516.00 702.00 1,880.00 840.00 221 Repair & Maint. Supplies - Equipment 24.00 207.00 0.00 500.00 500.00 228 Repair & Maint. Supplies - Vehicles 49.00 691.00 7.00 1,000.00 0.00 240 Small Tools & Equipment 93.00 1,184.00 149.00 500.00 1,100.00 303 Professional Services - Engineer Fees 24,398.00 5,249.00 4,948.00 10,000.00 10,000.00 314 Professional Services - General 994.00 6,093.00 150.00 1,050.00 1,050.00 321 Communications - Telephone 241 .00 191.00 13.00 240.00 505.00 331 Travel & Conferences 997.00 1,996.00 898.00 2,750.00 3,750.00 334 Car Allowance 4,000.00 3,650.00 1,400.00 4,800.00 4,800.00 363 Insurance - Auto 588.00 661.00 277.00 1,160.00 1,100.00 404 Repair & Maint. Service - Equipment 86.00 1,116.00 717.00 2,225.00 525.00 405 Repair & Maint. Service - Vehicles 196.00 1,187.00 616.00 2,000.00 0.00 Page 23 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES 413 Rentals - Office Equipment 2,671.00 2,398.00 822.00 2,400.00 2,670.00 433 Misc. Expense-Dues & Subscriptions 500.00 433.00 238.00 700.00 700.00 437 Misc. Expense - General 339.00 777.00 245.00 1,000.00 1,000.00 Total Current Expenses 42,271.00 34,371.00 13,269.00 40,060.00 36,425.00 Capital Outlay 580 General Equipment 3,061.00 11,233.00 974.00 4,000.00 0.00 Total Engineering 412,471.00 371,540.00 128,466.00 443,756.00 441,739.00 Page 24 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES Street 43100 Personal Services 101 Full Time Employees Regular 54,374.00 65,214.00 30,628.00 85,013.00 87,690.00 102 Full Time Employees Overtime 6,438.00 7,299.00 6,331.00 11,155.00 11,564.00 104 Temporary Employees Regular 3,112.00 0.00 0.00 5,120.00 0.00 113 Sick Leave 0.00 347.00 0.00 710.00 922.00 119 Clothing Allowance 114.00 0.00 0.00 0.00 0.00 121 PERA Contributions 2,732.00 3,249.00 1,656.00 4,308.00 5,141.00 122 FICA Contributions 3,982.00 4,354.00 2,132.00 6,324.00 6,211.00 123 MEDICARE Contributions 931.00 1,018.00 499.00 1,479.00 1,453.00 131 Health Insurance 9,120.00 9,817.00 4,787.00 14,580.00 11,880.00 132 Dental Insurance 989.00 963.00 486.00 1,440.00 1,200.00 133 Life Insurance 236.00 268.00 144.00 360.00 360.00 151 Workers Compensation Insurance 1,335.00 1,946.00 1,456.00 2,805.00 3,030.00 Total Personal Services 83,363.00 94,475.00 48,119.00 133,294.00 129,451.00 Current Expenses 210 Operating Supplies - General 322.00 654.00 262.00 750.00 750.00 212 Operating Supplies - Fuel 4,697.00 5,843.00 1,930.00 5,170.00 7,280.00 215 Operating Supplies - Shop Material 2,001.00 3,161.00 2,445.00 2,600.00 3,500.00 217 Operating Supplies - Uniforms 650.00 890.00 446.00 1,125.00 1,185.00 219 Operating Supplies - Sand & Gravel 24,495.00 43,047.00 5,136.00 33,050.00 41,540.00 221 Repair & Maint. Supplies - Equipment 5,591.00 6,965.00 4,365.00 7,600.00 9,700.00 222 Repair & Maint. Supplies - Tires 1,382.00 2,031.00 113.00 2,900.00 0.00 223 Repair & Maint. Supplies - Building 9.00 43.00 0.00 1,000.00 600.00 224 Repair & Maint. Supplies - General 30,084.00 26,505.00 2,214.00 25,000.00 28,400.00 228 Repair & Maint. Supplies - Vehicles 3,463.00 3,508.00 1,742.00 5,875.00 0.00 240 Small Tools & Equipment 1,110.00 1,001.00 609.00 500.00 500,00 321 Communications - Telephone 1,519.00 1,350.00 336.00 865.00 940.00 363 Insurance - Auto 1,196.00 1,560.00 665.00 1,735.00 2,000.00 381 Utilities - Electric 2,700.00 2,200.00 177.00 1,000.00 1,000.00 383 Utilities - Gas 5,188.00 5,463.00 2,568.00 900.00 3,000.00 384 Refuse Disposal 0.00 40.00 605.00 500.00 500.00 386 Street Lighting 58,308.00 64,283.00 25,627.00 65,000.00 72,000.00 401 Repair & Maint. Service - Building 2,162.00 413.00 0.00 0.00 0.00 404 Repair & Maint. Service - Equipment 4,215.00 1,838.00 12,426.00 4,000.00 0.00 Page 25 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES 405 Repair & Maint. Service - Vehicles 3,468.00 2,650.00 203.00 2,500.00 0.00 409 Dust Control 1,093.00 2,625.00 0.00 2,500.00 4,000.00 412 Repair & Maint. Service - General 15,505.00 16,931.00 493.00 30,000.00 30,000.00 415 Rentals - Heavy Equipment 3,623.00 3,074.00 0.00 5,400.00 5,400.00 433 Misc. Expense-Dues & Subscriptions 0.00 10.00 185.00 285.00 285.00 437 Misc. Expense - General 615.00 870.00 60.00 500.00 500.00 Total Current Expenses 173,396.00 196,955.00 62,607.00 200,755.00 213,080.00 Capital Outlay 580 General Equipment 5,649.00 4,769.00 0.00 4,000.00 4,000.00 Total Street 262,408.00 296,199.00 110,726.00 338,049.00 346,531.00 ~ Page 26 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES CULTURE-RECREATION 45000 Recreation 45100 Personal Services 101 Full Time Employees Regular 31,800.00 31,800.00 14,283.00 34,320.00 41,615.00 103 Part Time Employees Regular 0.00 0.00 0.00 11,740.00 12,291.00 104 Temporary Employees Regular 24,221.00 23,987.00 4,197.00 71,415.00 79,215.00 121 PERA Contributions 1,425.00 1,425.00 640.00 2,063.00 2,792.00 122 FICA Contributions 3,473.00 3,397.00 1,111.00 7,283.00 8,254.00 123 MEDICARE Contributions 812.00 794.00 260.00 1,703.00 1,930.00 131 Health Insurance 4,560.00 4,560.00 2,205.00 4,860.00 4,980.00 132 Dental Insurance 494.00 456.00 200.00 480.00 480.00 133 Life Insurance 151.00 144.00 62.00 120.00 120.00 134 Disability Insurance 0.00 0.00 0.00 300.00 0.00 151 Workers Compensation Insurance 660.00 781.00 871.00 1,125.00 1,810.00 Total Personal Services 67,596.00 67,344.00 23,829.00 135,409.00 153,487.00 Current Expenses 201 Office Supplies - General 402.00 412.00 223.00 420.00 400.00 203 Office Supplies - Printed Form 140.00 246.00 119.00 1,000.00 1,000.00 206 Operating Supplies - Dance Program 23,480.00 32,965.00 28,240.00 30,000.00 36,000.00 207 Operating Supplies - Playground 10,233.00 6,591.00 9,350.00 9,000.00 10,000.00 210 Operating Supplies - General 251.00 226.00 704.00 2,000.00 2,000.00 220 Operating Supplies - Park Program 17,830.00 27,444.00 12,315.00 25,500.00 28,000.00 259 Concessions 0.00 3,314.00 409.00 5,000.00 4,000.00 308 Instructor's Fees 36,717.00 37,640.00 16,805.00 37,000.00 40,000.00 314 Professional Services - General 157.00 170.00 0.00 150.00 150.00 321 Communications - Telephone 627.00 630.00 249.00 770.00 950.00 322 Communications - Postage 3,107.00 3,240.00 1,586.00 3,300.00 3,400.00 331 Travel & Conferences 777.00 2,745.00 344.00 500.00 500.00 334 Car Allowance 0.00 0.00 200.00 2,400.00 2,400.00 354 Public Information 13,744.00 17,663.00 10,096.00 19,000.00 19,000.00 381 Utilities - Electric 2,630.00 2,081.00 663.00 2,800.00 9,100.00 383 Utilities - Gas 1,964.00 1,559.00 1,165.00 2,100.00 2,100.00 418 Dance Studio Rental 23,039.00 24,310.00 10,388.00 25,000.00 26,000.00 433 Misc. Expense - Dues & Subscriptions 330.00 30.00 120.00 250.00 250.00 Page 27 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES 437 Misc. Expense - General 1,661.00 34.00 256.00 1,000.00 1,000.00 Total Current Expenses 137,089.00 161,300.00 93,232.00 167,190.00 186,250.00 Capital Outlay 580 General Equipment 0.00 0.00 0.00 0.00 1,500.00 Total Recreation 204,685.00 228,644.00 117,061.00 302,599.00 341 ,237.00 Page 28 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES Parks 45200 Personal Services 101 Full Time Employees Regular 170,920.00 197,607.00 81,119.00 226,791.00 258,190.00 102 Full Time Employees Overtime 9,080.00 10,318.00 4,952.00 9,835.00 10,690.00 103 Part Time Employees Regular 0.00 0.00 19,774.00 31,897.00 33,012.00 104 Temporary Employees Regular 121,738.00 165,778.00 28,026.00 86,400.00 93,600.00 112 Longevity 4,447.00 3,618.00 1,055.00 3,905.00 0.00 113 Sick Leave 1,011.00 1,012.00 0.00 1,090.00 1,153.00 119 Clothing Allowance 754.00 0.00 0.00 0.00 0.00 121 PERA Contribution 10,094.00 11,273.00 4,789.00 12,205.00 15,638.00 122 FICA Contribution 18,867.00 23,017.00 8,222.00 22,464.00 24,741.00 123 MEDICARE Contributions 4,412.00 5,383.00 1,923.00 5,254.00 5,786.00 131 Health Insurance 19,140.00 21,737.00 9,933.00 25,350.00 25,800.00 132 Dental Insurance 2,431.00 2,209.00 971.00 2,650.00 2,640.00 133 Life Insurance 701.00 727.00 311.00 840.00 840.00 134 Disability Insurance 0.00 0.00 0.00 600.00 0.00 151 Workers Compensation Insurance 3,383.00 4,520.00 2,835.00 7,000.00 6,000.00 Total Personal Services 366,978.00 447,199.00 163,910.00 436,281.00 478,090.00 Current Expenses 201 Office Supplies - General 939.00 841.00 472.00 840.00 800.00 210 Operating Supplies - General 606.00 2,981.00 3,585.00 4,000.00 4,500.00 212 Operating Supplies - Fuel 9,257.00 12,335.00 4,227.00 11,280.00 9,800.00 215 Operating Supplies - Shop Materials 2,161.00 2,856.00 2,575.00 2,200.00 2,200.00 217 Operating Supplies - Uniforms 1,360.00 1,499.00 450.00 1,750.00 1,975.00 221 Repair & Maint. Supplies - Equipment 10,152.00 12,356.00 5,726.00 10,000.00 5,000.00 222 Repair & Maint. Supplies - Tires 2,784.00 1,476.00 609.00 2,250.00 0.00 223 Repair & Maint. Supplies - Building 9,207.00 8,600.00 1,983.00 8,500.00 8,500.00 224 Repair & Maint. Supplies - General 63,464.00 82,919.00 27,884.00 74,000.00 74,000.00 228 Repair & Maint. Supplies - Vehicles 3,699.00 7,625.00 2,578.00 5,000.00 0.00 240 Small Tools & Equipment 3,176.00 4,330.00 2,250.00 4,500.00 4,500.00 259 Concessions 8,955.00 0.00 0.00 0.00 0.00 313 Professional Services - Consultant 490.00 3,210.00 0.00 7,000.00 7,000.00 314 Professional Services - General 3,619.00 662.00 0.00 300.00 300.00 321 Communications - Telephone 2,752.00 3,526.00 505.00 3,300.00 3,825.00 331 Travel & Conferences 2,520.00 2,624.00 631.00 2,000.00 2,300.00 Page 29 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES 334 Car Allowance 1,400.00 2,400.00 1,000.00 2,400.00 2,400.00 363 Insurance - Auto 1,935.00 2,197.00 1,264.00 2,310.00 2,700.00 381 Utilities - Electric 2,655.00 1,748.00 252.00 2,800.00 2,000.00 383 Utilities - Gas 4,697.00 6,639.00 4,879.00 2,000.00 4,000.00 384 Refuse Disposal 1,725.00 2,190.00 853.00 1,030.00 1,500.00 387 Park Lighting 4,955.00 3,690.00 1,054.00 5,950.00 5,300.00 401 Repair & Maint. Service - Building 5,391.00 6,284.00 1,249.00 2,850.00 5,350.00 403 Repair & Maint. Service - Parks 0.00 1,435.00 88.00 4,000.00 10,000.00 404 Repair & Maint. Service - Equipment 3,036.00 4,072.00 114.00 3,000.00 0.00 405 Repair & Maint. Service - Vehicles 3,376.00 6,706.00 3,893.00 6,000.00 0.00 411 Repair & Maint. Service - Rinks 220.00 284.00 0.00 0.00 0.00 415 Rentals - Heavy Equipment 6,160.00 5,075.00 1,151.00 11,260.00 11,260.00 433 Misc. Expense - Dues & Subscriptions 80.00 395.00 305.00 250.00 250.00 437 Misc. Expense - General 946.00 2,180.00 1,022.00 2,500.00 2,500.00 Total Current Expenses 161,717.00 193,135.00 70,599.00 183,270.00 171,960.00 Capital Outlay 580 General Equipment 10,057.00 10,420.00 15,619.00 21,950.00 0.00 Total Parks 538,752.00 650,754.00 250,128.00 641,501.00 650,050.00 Page 30 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES Libraries 45500 Current Expenses 223 Repair & Maint. Supplies - Building 456.00 326.00 60.00 1,500.00 1,500.00 321 Communications - Telephone 637.00 638.00 212.00 640.00 640.00 381 Utilities - Electric 3,355.00 3,626.00 1,104.00 4,200.00 4,000.00 383 Utilities - Gas 939.00 840.00 825.00 1,200.00 1,200.00 401 Repair & Maint. Service - Building 495.00 730.00 288.00 2,000.00 2,000.00 406 Repair & Maint. Service - Cleaning 3,514.00 3,514.00 1,464.00 3,515.00 3,515.00 Total Current Exp_enses 9,396.00 9,674.00 3,953.00 13,055.00 12,855.00 Total Libraries 9,396.00 9,674.00 3,953.00 13,055.00 12,855.00 Page 31 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES URBAN & ECONOMIC DEVELOPMENT 46000 Economic Development 46500 Personal Services 101 Full Time Employees Regular 10,126.00 13,476.00 5,655.00 13,395.00 15,201.00 121 PERA Contributions 454.00 604.00 253.00 600.00 787.00 122 FICA Contributions 656.00 863.00 366.00 868.00 980.00 123 MEDICARE Contributions 153.00 202.00 86.00 203.00 229.00 131 Health Insurance 199.00 493.00 205.00 465.00 1,245.00 132 Dental Insurance 61.00 52.00 21.00 50.00 120.00 133 Life Insurance 15.00 33.00 13.00 35.00 30.00 134 Disability Insurance 0.00 75.00 31.00 75.00 0.00 151 Workers Compensation Insurance 19.00 25.00 49.00 35.00 100.00 Total Personal Services 11,683.00 15,823.00 6,679.00 15,726.00 18,692.00 Current Expenses 201 Office Supplies - General 402.00 406.00 305.00 420.00 400.00 203 Office Supplies - Printed Form 4,947.00 324.00 0.00 4,000.00 4,000.00 313 Professional Services - Consultant 18,000.00 18,000.00 9,000.00 18,000.00 18,000.00 314 Professional Services - General 157.00 10,170.00 7,500.00 10,750.00 10,750.00 331 Travel & Conferences 164.00 145.00 62.00 1,250.00 1,250.00 334 Car Allowance 463.00 450.00 250.00 600.00 600.00 433 Misc. Expense - Dues & Subscriptions 1,194.00 453.00 250.00 400.00 400.00 437 Misc. Expense - General 58.00 228.00 15.00 1,000.00 750.00 Total Current Expenses 25,385.00 30,176.00 17,382.00 36,420.00 36,150.00 Total Economic Development 37,068.00 45,999.00 24,061.00 52,146.00 54,842.00 Page 32 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES DEBT SERVICE 47000 Principal 601 Bond Principal 120,000.00 120,000.00 0.00 125,000.00 200,000.00 603 Short Term Debt Principal 225,000.00 220,000.00 0.00 230,000.00 105,000.00 Total Principal 345,000.00 340,000.00 0.00 355,000.00 305,000.00 Interest 611 Bond Interest 118,034.00 113,386.00 52,784.00 108,870.00 539,010.00 613 Short Term Debt Interest 21,328.00 34,384.00 10,229.00 20,460.00 10,215.00 Total Interest 139,362.00 147,770.00 63,013.00 129,330.00 549,225.00 Paying Agent Fees 620 Paying Agent Fees 1,040.00 853.00 334.00 630.00 670.00 Total Paying Agent Fees 1,040.00 853.00 334.00 630.00 670.00 Total Debt Service 485,402.00 488,623.00 63,347.00 484,960.00 854,895.00 Page 33 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES TRANSIT 49800 Transit Services 49804 Current Expenses 445 Transit Support 0.00 0.00 37,646.00 301,171.00 301,171.00 Total Current Expenses 0.00 0.00 37,646.00 301,171.00 301,171.00 Total Transit Services 0.00 0.00 37,646.00 301,171.00 301,171.00 CONTINGENT RESERVE 49999 Total Contingent Reserve 38,930.00 110,911.00 101,611.00 150,000.00 100,000.00 Page 34 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES ENTERPRISE ACCOUNT 49000 Water Utility 49400 Personal Services 101 Full Time Employees Regular 110,608.00 117,096.00 47,336.00 146,947.00 173,051.00 102 Full time Employees Overtime 3,022.00 5,729.00 4,699.00 9,840.00 10,290.00 104 Temporary Employees Regular 4,627.00 20,310.00 7,163.00 17,270.00 21,760.00 112 Longevity 0.00 2,010.00 570.00 2,820.00 0.00 113 Sick Leave 974.00 1,184.00 0.00 1,977 .00 2,060.00 119 Clothing Allowance 57.00 0.00 0.00 0.00 0.00 121 PERA Contributions 5,393.00 5,498.00 2,357.00 7,150.00 9,497.00 122 FICA Contributions 7,363.00 8,732.00 3,601.00 11,050.00 12,844.00 123 MEDICARE Contributions 1,722.00 2,042.00 842.00 2,584.00 3,004.00 131 Health Insurance 15,200.00 15,713.00 6,056.00 21,465.00 24,900.00 132 Dental Insurance 1,691.00 1,596.00 700.00 2,160.00 2,400.00 133 Life Insurance 413.00 438.00 187.00 530.00 600.00 134 Disability Insurance 0.00 0.00 0.00 300.00 0.00 151 Workers Compensation Insurance 1,906.00 2,350.00 1,761.00 3,385.00 3,800.00 Total Personal Services 152,976.00 182,698.00 75,272.00 227,478.00 264,206.00 Current Expenses 202 Office Supplies - Duplicating & Copying 0.00 0.00 0.00 250.00 285.00 203 Office Supplies - Printed Form 516.00 421.00 439.00 550.00 575.00 212 Operating Supplies - Fuel 4,627.00 6,609.00 1,930.00 5,170.00 7,280.00 216 Operating Supplies - Chemicals 17,644.00 23,851.00 7,497.00 21,000.00 24,500.00 217 Operating Supplies - Uniforms 712.00 890.00 682.00 1,315.00 1,580.00 221 Repair & Maint. Supplies - Equipment 1,127.00 113.00 113.00 3,500.00 3,500.00 222 Repair & Maint. Supplies - Tires 0.00 2,132.00 331.00 3,000.00 0.00 223 Repair & Maint. Supplies - Building 0.00 1,257.00 234.00 1,600.00 1,600.00 224 Repair & Maint. Supplies - General 6,467.00 12,494.00 3,389.00 6,360.00 8,960.00 228 Repair & Maint. Supplies - Vehicles 86.00 202.00 156.00 2,000.00 0.00 240 Small Tools & Equipment 691.00 540.00 668.00 500.00 500.00 260 Water Meters 20,964.00 33,925.00 12,846.00 31,575.00 31,700.00 261 Pressure Reducers 8,978.00 12,184.00 3,551.00 12,480.00 12,480.00 312 Professional Services - Water Samples 2,759.00 2,587.00 2,4 76.00 5,600.00 5,600.00 321 Communications - Telephone 2,528.00 4,683.00 2,303.00 5,720.00 6,350.00 Page 35 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES 322 Communications - Postage 2,301.00 2,405.00 827.00 2,600.00 2,700.00 325 Communications - Utility Location 2,431.00 4,228.00 849.00 2,730.00 4,095.00 331 Travel & Conferences 430.00 189.00 419.00 1,420.00 1,540.00 363 Insurance - Auto 1,196.00 1,560.00 665.00 1,735.00 2,000.00 381 Utilities - Electric 46,596.00 58,520.00 15,228.00 70,000.00 70,500.00 383 Utilities - Gas 0.00 6,187.00 5,642.00 10,000.00 12,000.00 384 Refuse Disposal 0.00 2,846.00 2,602.00 3,130.00 3,475.00 388 Utilities - Cable 0.00 0.00 0.00 340.00 0.00 401 Repair & Maint. Service - Building 0.00 5,996.00 1,233.00 1,545.00 3,745.00 404 Repair & Maint. Service - Equipment 0.00 0.00 288.00 0.00 0.00 405 Repair & Maint. Service - Vehicles 166.00 1,684.00 0.00 2,000.00 0.00 406 Repair & Maint. Service - Cleaning 0.00 722.00 1,878.00 5,940.00 6,250.00 412 Repair & Maint. Service - General 20,198.00 25,897.00 16,570.00 32,600.00 29,600.00 413 Rentals - Office Equipment 0.00 188.00 1,226.00 2,400.00 4,240.00 415 Rentals - Heavy Equipment 1,787.00 822.00 386.00 5,100.00 6,000.00 433 Misc. Expense - Dues & Subscriptions 30.00 78.00 149.00 100.00 100.00 437 Misc. Expense - General 185.00 882.00 36.00 200.00 200.00 Total Current Expenses 142,419.00 214,092.00 84,613.00 242,460.00 251,355.00 Capital Outlay 580 General Equipment 4,000.00 5,059.00 0.00 4,000.00 6,000.00 Total Water Utility 299,395.00 401,849.00 159,885.00 473,938.00 521,561.00 Page 36 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES Sewer Utility 49450 Personal Services 101 Full Time Employees Regular 82,681.00 90,298.00 34,017.00 102,237.00 115,843.00 102 Full Time Employees Overtime 4,629.00 7,353.00 4,978.00 10,055.00 12,037.00 104 Temporary Employees Regular 10,211.00 2,314.00 0.00 10,870.00 20,480.00 113 Sick Leave 0.00 595.00 0.00 1,768.00 1,816.00 119 Clothing Allowance 114.00 0.00 0.00 0.00 0.00 121 PERA Contributions 4,078.00 4,204.00 1,747.00 5,031.00 6,624.00 122 FICA Contributions 6,053.00 5,858.00 2,337.00 7,707.00 9,311.00 123 MEDICARE Contributions 1,416.00 1,370.00 547.00 1,802.00 2,178.00 131 Health Insurance 10,704.00 8,769.00 3,856.00 11,580.00 14,075.00 132 Dental Insurance 1,236.00 1,118.00 500.00 1,440.00 1,640.00 133 Life Insurance 293.00 293.00 125.00 360.00 410.00 151 Workers Compensation Insurance 1,730.00 2,089.00 1,438.00 3,010.00 3,000.00 Total Personal Services 123,145.00 124,261.00 49,545.00 155,860.00 187,414.00 Current Expenses 203 Office Supplies - Printed Form 440.00 395.00 439.00 450.00 475.00 212 Operating Expenses - Fuel 4,627.00 6,376.00 1,946.00 5,170.00 7,280.00 217 Operating Supplies - Uniforms 592.00 890.00 446.00 750.00 990.00 221 Repair & Maint. Supplies - Equipment 263.00 480.00 0.00 2,000.00 2,500.00 222 Repair & Maint. Supplies - Tires 110.00 54.00 81.00 3,200.00 0.00 224 Repair & Maint. Supplies - General 3,153.00 3,373.00 11.00 2,710.00 3,730.00 228 Repair & Maint. Supplies - Vehicles 611.00 283.00 666.00 1,500.00 0.00 240 Small Tools & Equipment 477.00 486.00 0.00 500.00 500.00 321 Communications - Telephone 0.00 355.00 228.00 570.00 805.00 322 Communications - Postage 2,301.00 2,405.00 827.00 2,600.00 2,700.00 331 Travel & Conferences 422.00 94.00 545.00 670.00 770.00 363 Insurance - Auto 1,196.00 1,560.00 665.00 1,735.00 2,000.00 381 Utilities - Electric 13,088.00 11,942.00 4,339.00 15,000.00 15,000.00 404 Repair & Maint. Service - Equipment 162.00 7,198.00 87.00 2,000.00 2,000.00 405 Repair & Maint. Service - Vehicles 511.00 1,632.00 0.00 1,500.00 0.00 412 Repair & Maint. Service - General 5,808.00 9,713.00 35,919.00 10,000.00 20,000.00 415 Rentals - Heavy Equipment 0.00 897.00 1,868.00 1,500.00 1,500.00 433 Misc. Expense - Dues & Subscriptions 0.00 46.00 23.00 200.00 200.00 437 Misc. Expense - General 10.00 5,000.00 120.00 400.00 400.00 Page 37 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES 440 MWCC Installment 708,456.00 695,801.00 428,554.00 751,010.00 731,665.00 Total Current Expenses 742,227.00 748,980.00 476,764.00 803,465.00 792,515.00 Capital Outlay 530 Improvements 0.00 6,013.00 0.00 20,000.00 20,000.00 550 Motor Vehicles 0.00 0.00 0.00 20,000.00 0.00 580 General Equipment 3,386.00 2,626.00 0.00 4,000.00 4,000.00 Total Capital Outlay 3,386.00 8,639.00 0.00 44,000.00 24,000.00 Total Sewer Utility 868,758.00 881,880.00 526,309.00 1,003,325.00 1,003,929.00 ~ "l Page 38 1995 1996 1997 1997 1998 ACTUAL ACTUAL 40% YR. BUDGET PROPOSED EXPENDITURES EXPENDITURES Water Quality Utility 49420 Personal Services 101 Full Time Employees Regular 39,172.00 41,244.00 16,040.00 43,475.00 45,850.00 102 Full Time Employees Overtime 7,756.00 5,759.00 2,494.00 4,725.00 6,620.00 121 PERA Contributions 2,102.00 2,138.00 830.00 2,159.00 2,718.00 122 FICA Contributions 2,910.00 2,913.00 1,119.00 2,988.00 3,253.00 123 MEDICARE Contributions 680.00 681.00 262.00 699.00 761.00 131 Health Insurance 4,560.00 4,740.00 2,025.00 4,860.00 4,980.00 132 Dental Insurance 494.00 456.00 200.00 480.00 480.00 133 Life Insurance 118.00 117 .00 50.00 120.00 120.00 151 Workers Compensation Insurance 203.00 271.00 688.00 390.00 1,430.00 Total Personal Services 57,995.00 58,319.00 23,708.00 59,896.00 66,212.00 Current Expenses 203 Office Supplies - Printed Form 455.00 131.00 0.00 500.00 500.00 210 Operating Supplies - General 0.00 166.00 52.00 1,000.00 1,000.00 240 Small Tools & Equipment 0.00 0.00 0.00 0.00 1,300.00 314 Professional Services - General 12,281.00 533.00 192.00 9,000.00 18,000.00 331 Travel & Conferences 285.00 512.00 231.00 800.00 800.00 437 Misc. Expense - General 197.00 342.00 206.00 400.00 400.00 Total Current Expenses 13,218.00 1,684.00 681.00 11,700.00 22,000.00 Capital Outlay 530 Improvements 15,922.00 112,964.00 3,883.00 138,000.00 92,000.00 Total Water Quality Utility 87,135.00 172,967.00 28,272.00 209,596.00 180,212.00 Page 39