Town of Orange Park, Florida. Annual Budget

Transcription

1 Town of Orange Park, Florida Annual

2 Town of Orange Park, Florida Annual Mayor Eugene Nix Vice-Mayor Scott Land Town Council Steve Howard Gary Meeks Constance Thomas Town Manager Jim Hanson Town Clerk Sarah Campbell Town Attorney Sam Garrison Finance Director John Villanueva, C.P.A.

3 Town of Orange Park, Florida Fiscal Year Table of Contents Message... I - III Combined Summary of All Funds, Revenues and Expenditures... Combined Summary of Expenditures by Department... 2 Combined Summary of Revenue and Expenditures General Fund... 3 Summary of General Fund Expenditures by Department... 4 General Fund Revenue Detail... 5 Town Administration Summary of Town Administration... 8 Organizational Chart of Town Administration... 9 Detail of Town Administration... 0 Finance Summary of Finance... 4 Organizational Chart of Finance... 5 Detail of Finance... 6 Police Summary of Police... 8 Organizational Chart of Police... 9 Detail of Police Fire Summary of Fire Organizational Chart of Fire Detail of Fire Economic and Community Development Summary of Economic and Community Development Organizational Chart of Economic and Community Development Detail of Economic and Community Development Public Works General Fund Summary of Public Works Organizational Chart of Public Works Detail of Public Works... 35

4 Town of Orange Park, Florida Fiscal Year Special Revenue Funds Summary of Special Revenue Funds... 4 Detail of Special Revenue Funds Sales Tax Capital Projects Fund Summary of Sales Tax Capital Projects Fund Detail of Sales Tax Capital Projects Fund Water and Sewer Funds Summary of Water and Sewer Funds Organizational Chart of Water and Sewer Fund Positions Detail of Water and Sewer Funds Sanitation Fund Summary of Sanitation Fund Detail of Sanitation Fund Schedule of Interfund Transfers... 7

5 Message TO: The Honorable Mayor and Town Council FROM: Jim Hanson, Town Manager Date: October 20, 206 Following is the approved budget for the Town of Orange Park for fiscal year This budget complies with the Town Charter and policies adopted by the Council. It includes a financial plan for all Town funds and activities for the fiscal year, provides for the continuation of Town services and meets the Council s policy on minimum contingency levels. The financial condition of Orange Park continues to improve. Overall, the financial condition of the Town continues to improve. Overview of Major Issues General Fund revenues are budgeted to decrease slightly in the fiscal year. The largest factor is the expiration of the red light camera contract on September 30, 206. While the Council has asked for proposals from companies to continue the service, this budget does not contain the revenues that can be expected if the cameras continue in operation for a full year. The Communication Service and Insurance Premium Taxes will decrease again next year. There will also be some revenue increases. The tax digest, based upon an estimate from the Clay County Property Tax Assessor, will rise to $506 million. Continuing the same rate of 6.88 mills for the next year will result in an increase in revenues of $43,700. Second, administrative charges to the Water, Sewer and Sanitation Funds are being increased by $265,200. The salaries for the Public Works Director and other staff are no longer prorated between funds. A new Public Works administration division of accounts has been created in the General Fund and the resulting administrative charges to the Water, Sewer and Sanitation Funds are increased to offset this change while direct expenditures in those funds have been reduced. Total General Fund revenues are budgeted to decrease in FY from a previous budget of $8.282 million to $8.20 million. General Fund expenses are also budgeted to decrease in the fiscal year. As with the revenues, the largest single factor is the end of the I The continuation of red light cameras is under consideration by the Town Council, but only a small amount of carry over revenues are included in this budget. General Fund revenues and expenses are lower in this FY budget.

6 red light camera contract. The number of budgeted personnel has increased by two to include a new police detective and a second mechanic. Pension Plan costs are decreasing for the Town in all three of the pension plans. Contributions to the Police Plan have decreased by $223,000 over the last two years and will decrease by another $5,000 in this budget. Similarly, Fire Department Pension costs are down $93,000 in the last two years and will decrease another $84,400. The costs for the General Employees Pension Plan is also going down across several department s budgets. However, the biggest impact is expected to come next fiscal year resulting from moving investment funds from New York Life Insurance to the Florida Municipal Pension Trust Fund. When the final transfer was made a few months ago, assets in the fund were increased by approximately $2 million over previous estimates. The next actuarial report should reflect these changes. Pension costs paid by the Town are decreasing after amendments to each of the three plans. The total amount of General Fund expenses budgeted for next year will increase from $8.49 million to $8.207 million. The Water and Sewer Funds are in substantially better condition following the payoff of remaining debt in the fall of 205. Total expenses are budgeted to be lower than the prior year by $2.3 million because of debt pay off and lower capital expenses. Water and Sewer sales volumes are expected to remain at approximately the same level they have been over the last four years at 322 million gallons. This will result in $2. million of water revenues and $2.6 million in sewer charges. Early pay-off of water & sewer debt has allowed for an increase in major system reconstruction and will allow rates to remain stable. Most of the Water and Sewer Capital Funds are budgeted to support the street reconstruction projects so that future utility line maintenance will not damage newly rebuilt roads. The most notable single project in this budget is the lining of the sewer mains on Plainfield Avenue for $300,000. Transfers to the General Fund have increased from $384,000 to $463,000. This amounts to 9.8% of water and sewer sales revenues. Largely because of remaining utility debt being paid off in recent months, we do not anticipate a need for water and sewer rate increases for several years in the future. Street reconstruction and resurfacing continues as an ongoing priority this fiscal year. Almost $900,000 is budgeted from Sales Tax Capital Fund for the reconstruction of several streets and an additional $300,000 for resurfacing is included in the Gas Tax Fund. The Town Council embarked on a 0-year plan to improve the condition of streets and roads at the beginning of the last fiscal year and considerable progress has been made. II This budget provides continued funding for the 0-year street reconstruction and resurfacing project.

7 However, bringing the roads up to an acceptable average condition will require continued funding for several more years. The Kingsley East project is budgeted for $802,000 in fiscal year This long discussed project will improve the historic portion of Kingsley Avenue from Park Avenue east to the river. The essential elements of this project include street reconstruction, stormwater improvements, curbing around the medians to prohibit parking, and the addition of parking on the sides. A list of other improvements are being designed. Council will need to determine which of these are most important and affordable once bids are obtained. Funding is included for the long awaited Kingsley East improvements. Accounting changes. There are several accounting changes in this budget in addition to the new Public Works administration accounts previously described. A new series of accounts for building and code services has been added to the Police Department to coincide with the transfer of responsibilities made during the last year. Also, the summary pages in this budget show the previous year budget in addition to estimates for the last year per Council s directive. Sanitation Fund. Revenues are budgeted to be $543,900 next year and expenses at $565,708. Summary Orange Park is in considerably better financial condition than it has been in recent years. In addition to several changes made over the last two years, all remaining debt has been paid off and the Town s required contribution to the pension plans has decreased sharply. The financial condition of Orange Park is improving for many reasons. A substantial back log of street projects remains, although much has been accomplished during the last year and a plan is in place to bring the remaining streets up to the desired level over the next several years. Funding for this plan will be available because the recent referendum to continue the sales tax for another 20 years was passed by county voters. Several long-needed capital projects are funded in this budget. Contingencies and all operating budgets meet or exceed the Council s conservative policy for reserve funds of 33%. The Town is blessed with a dedicated and professional staff that provide a high level of services to our citizens. Appreciation is due to the Mayor and Council for the budget and policy support that enables us to maintain these service levels and continues to keep Orange Park such a great place to live and work. We look forward to working with you over the next twelve months to make our Town even better. Jim Hanson Town Manager III

8 Town of Orange Park Combined Summary of Revenue and Expenditures Summary of All Funds Increase (Decrease) Cash Forward 7,833,262 4,826,878 4,543,24 9,97,56 (4,626,058) Revenues General Fund 7,545,678 8,59,909 8,282,39 8,282,997 8,20,62 (62,385) Special Revenue Funds 293, ,69 403, , ,48 (47,92) Water & Sewer Funds 4,723,335 4,858,08 4,854,750 4,823,908 4,795,2 (28,697) Sales Tax Capital Projects Fund,346,303,885,26,764,200 2,334,364 2,3,000 (22,364) Sanitation Fund 539, , , , ,900 0 Total Revenues 4,448,55 5,759,56 5,852,529 6,50,238 5,949,87 (560,367) Other Financing Sources 3,590,646, Total Resources 32,28,47 30,586,439 3,053,453 25,867,027 (5,86,425) Expenditures General Fund 8,032,896 8,43,550 8,49,052 7,970,967 8,207, ,908 Special Revenue Funds 34,2 296, , , ,500 64,700 Water & Sewer Funds 4,504,088 4,64,627 7,78,325 7,,823 4,725,346 (2,386,477) Sales Tax Capital Projects Fund 2,56,439,472,697 5,22,737 4,985,42 2,348,300 (2,636,842) Sanitation Fund 504, , , ,564,365, ,44 FUND TOTALS 5,944,039 5,384,320 2,600,374 2,36,296 7,9,729 (4,06,567) Other Financing Uses,642,090 2,305, Revenue Less Expenses (,495,884) 375,24 (5,747,845) (4,626,058) (,69,858) 3,456,200 CASH RESERVES 4,826,878 4,543,24 9,97,56 8,747,298 (,69,858) Resource Allocation Personal Services 7,299,822 7,293,435 7,73,457 7,068,628 7,52, ,697 Operating Expenses 4,048,563 4,05,09 3,492,706 3,350,808 3,049,000 (30,808) Capital Outlay 2,604,08,520,255 8,54,364 7,933,629 4,403,600 (3,530,029) Debt Service 828,820 83,658,659,747,662,486 0 (,662,486) Other Uses,62,85,633,88,20,00,20,745 2,54,804,034,059 Total 5,944,039 5,384,320 2,600,374 2,36,296 7,9,729 (4,06,567)

9 Town of Orange Park Summary of All Departments Combined Summary of Expenses Increase (Decrease) Expenditures Administration 305, , , ,70 548,672 62,97 Finance 33,969 44, ,275 43, ,29 22,374 Police 2,958,785 2,877,405 2,88,850 2,787,250 3,045,85 258,565 Fire 2,009,894,998,472,892,425,823,350,896,95 73,60 Economic & Community Dev 528,4 293, ,27 36,670 74,628 (42,042) Public Works,77,573,23,96,42,720,388,7,648,90 259,479 Public Utilities - Water & Sewer 4,504,088 4,64,627 7,78,325 7,,823 4,725,346 (2,386,477) Public Utilities - Sanitation 504, , , ,564,365, ,44 Non Departmental 739,35,9,947 74, , ,400 (298,040) Special Revenue Funds 34,2 296, , , ,500 64,700 Sales Tax Capital Projects Fund 2,56,439,472,697 5,22,737 4,985,42 2,348,300 (2,636,842) Total Expenses 5,944,039 5,384,320 2,600,374 2,36,296 7,9,729 (4,06,567) Resource Allocation Personal Services 7,299,822 7,293,435 7,73,457 7,068,628 7,52, ,697 Operating Expenses 4,048,563 4,05,09 3,492,706 3,350,808 3,049,000 (30,808) Capital Outlay 2,604,08,520,255 8,54,364 7,933,629 4,403,600 (3,530,029) Debt Service 828,820 83,658,659,747,662,486 0 (,662,486) Other Uses,62,85,633,88,20,00,20,745 2,54,804,034,059 Total 5,944,039 5,384,320 2,600,374 2,36,296 7,9,729 (4,06,567) Summary of Authorized Positions Department Administration Finance Police Fire 2 2 Economic & Community Dev Public Works Public Utilities - Water & Sewer Public Utilities - Sanitation 0.30 Total

10 Town of Orange Park Combined Summary of Revenue and Expenditures General Fund * ** Increase (Decrease) Cash Forward 5,482,35 3,923,698 4,770,70 5,082,74 32,03 Revenues Ad Valorem Taxes 2,770,499 2,876,90 2,863,065 2,900,000 3,006,809 06,809 Utility Service Tax 0 445,60 759, , ,000 0 Other Taxes 856,64 864, , ,000 87,000 (20,000) Fees & Special Assessments,02,89,03,866,002, ,400 96,200 (34,200) Intergovernmental Revenue 974,072,045,23,03,553,043,708,066,053 22,345 Charges for Services 4,686 08,978 06,300,635 3,950 2,35 Judgements, Fines, and Forfeitures 569, , , ,000 5,000 (448,000) Miscellaneous 73,034 98,85 9,93 04,854 99,400 (5,454) Interfund Transfers,065,358,206,400,3,400,3,400,327,200 23,800 Total Revenues 7,545,678 8,59,909 8,282,39 8,282,997 8,20,62 (62,385) Other Financing Sources 0,00, Total Resources 3,027,83 2,083,607 3,053,707 3,203,353 49,645 Expenditures Town Administration 305, , , ,70 548,672 62,97 Finance 33,969 44, ,275 43, ,29 22,374 Police 2,958,785 2,877,405 2,88,850 2,787,250 3,045,85 258,565 Fire 2,009,894,998,472,892,425,823,350,896,95 73,60 Economic and Community Dev 528,4 293, ,27 36,670 74,628 (42,042) Public Works,77,573,23,96,42,720,388,7,648,90 259,479 Non Departmental 739,35,9,947 74, , ,400 (298,040) DEPARTMENT TOTALS 8,032,896 8,43,550 8,49,052 7,970,967 8,207, ,908 Other Financing Uses,07, Revenue Less Expenses (487,28) (253,64) 33,267 32,03 (87,263) (399,294) Cash Reserves 3,923,698 4,770,70 5,082,74 4,995,478 (87,263) Resource Allocation Personnel Services 6,08,57 6,089,07 5,966,87 5,892,69 6,558, ,856 Operating Expenses,852,822,874,203 2,64,495 2,050,608,600,900 (449,708) Capital Outlay 7,557 22,786,540 2,540 23,500,960 Other Uses 427,454 6,200 6,200 25,000 8,800 Total 8,032,896 8,43,550 8,49,052 7,970,967 8,207, ,908 * Sanitation revenues and expenses for FY 3-4 have been removed from this summary for clarity. Prior to and after FY 3-4 they were included in a separate fund. ** A building & permit fund was established for FY 5-6 and those revenues are budgeted in the new fund. Prior to FY 5-6 they were budgeted as General Fund revenue as "Fees & Special Assessments". 3

11 Town of Orange Park Summary of Expenditures by Department General Fund Increase * (Decrease) Town Administration Legislative 30,36 35,546 97,790 73, ,98 29,998 Elections 2, , (204) Executive 59,424 48,025 77,350 6,50 60,346 (804) Purchasing 3, Recreation and Programs (243) 39,866 59,025 50,364 84,345 33,98 Total 305, , , ,70 548,672 62,97 Finance 33,969 44, ,275 43, ,29 22,374 Police 2,958,785 2,877,405 2,88,850 2,787,250 3,045,85 258,565 Fire 2,009,894,998,472,892,425,823,350,896,95 73,60 Economic & Community Dev Administration 27,537 56,682 54,642 86,520 74,628 (,892) Building and Code Services 87,583 37,298 45,575 30,50 0 (30,50) Recreation and Programs 6, Parks and Recreation 5, Total 528,4 293, ,27 36,670 74,628 (42,042) Public Works Administration ,70 292,70 Facilities Maintenance 422, ,239 53, ,35 495,959 (392) Equipment Maintenance 03,455 90,835 02,035 97,850 64,589 66,739 Magnolia Cemetery 3,043 2,43 2,500 2,500 0 (2,500) Streets, Roads, and Drainage 648,72 666, , ,00 695,472 (96,538) Total,77,573,23,96,42,720,388,7,648,90 259,479 Non Department 739,35,9,947 74, , ,400 (298,040) Grand Total 8,032,896 8,43,550 8,49,052 7,970,967 8,207, ,908 * Sanitation revenues and expenses for FY 3-4 have been removed from this summary for clarity. Prior to and after FY 3-4 they were included in a separate fund. 4

12 Worksheet Town of Orange Park, FL Account Summary Fund: 00 GENERAL FUND AD VALOREM TAXES 2,770, ,876, ,863, ,900,00 3,006, PREMIUM TAX FIREFIGHTERS 3, , ,00 00,00 09, PREMIUM TAX POLICE OFFICERS 36, , ,00 25,00 24, UTILITY SERVICE TAX ELECTRICITY 445, ,00 759,00 759, COMMUNICATIONS SERVICES TAXES 539, , ,00 529,00 500, LOCAL BUSINESS TAX 67, , ,00 83,00 83, BUILDING PERMITS 73, , FRANCHISE FEE ELECTRICITY 80, , ,00 790,00 790, FRANCHISE FEE GAS,763.85,504.4,80,50, FRANCHISE FEE SOLID WASTE 04, , ,00,80 08, SPECIAL ASSESS CHGS FOR PUBLIC SERVICES 30,87 30, ELECTRICAL PERMITS, , MECHANICAL PERMITS 2, , SIGN PERMITS,557.82, PLUMBING PERMITS 9, , SITE PLAN REVIEW,60 2,90,50 2,20 2, PLANS REVIEW 4, ,0,0, TECHNOLOGY FEES,52 0,80 3,00 3, FEDERAL GRANT PUBLIC SAFETY, , FEDERAL GRANT DOJ VEST GRANT, STATE GRANT REVENUE 0,05 24,75 5,00 5, STATE REVENUE SHARING 34, , ,50 344,50 344, REV SHARING MOBILE HOME LICENSE TAX REV SHARING ALCOHOLIC BEVERAGE LICENSE 6, ,04.8 5,00 5,00 5, REV SHARING CARDROOM TAX 90, , ,00 95,00 95, REV SHARING LOCAL GOVT HALF CENT 408, , ,00 429,00 468,00 5

13 Worksheet REV SHARING FIREFIGHTER SUPP COMP 2,22 5, ,00 9,00 9, REV SHARING DOT STREET AGREEMENT 42, , , , , REV SHARING DOT SIGNALS AGREEMENT 2, , ,60 43,60 44, REV SHARING DOT LIGHTING AGREEMENT 33, , ,50 40,50 40, REV SHARING OTHER TRANSPORTATION MOTOR 5, , ,60 5,90 6, LOCAL GOV UNIT GRANT DARE PROGRAM 9,00 9,00 9,00 9,00 9, LOCAL GOV UNIT GRANT CNTY SIGNAL MAINTENANCE LOCAL GOV UNIT GRANT CNTY FALL FESTIVAL,50,20,50, SHARED REV INTERLOCAL BLDG MAINT FEES/CHGS ZONING 6,40 2,60, FEES/CHGS CERTIFICATION/COPIES ,50, FEES/CHGS ELECTION QUALIFYING FEES FEES/CHGS BLDG PERMIT SURCHARGES FEES/CHGS SCHOOL IMPACT FEE COMM FEES/CHGS SECONDARY EMPLOYMENT 8, , ,00 4,00 4, FEES/CHGS FORECLOSURE REGISTRATION,00, S/C PROTECTIVE INSPECTION FEES 2, , ,00 4, , S/C ADMINISTRATIVE SERVICE S/C ANIMAL CONTROL & SHELTER FEE S/C SPECIAL EVENTS FALL FESTIVAL 40, , ,00 55,00 55, S/C PARK FACILITY RENTAL 3, , ,00 5,00 7, S/C CONVENIENCE FEE S/C FARMERS MARKET 3, , ,00 20,00 20, JUDGEMENTS & FINES COUNTY COURT 44, , ,00 50, JUDGEMENTS & FINES RED LIGHT CAMERA 525, , ,00 43,00 5, FINES LOCAL ORDINANCE VIOLATIONS 8, INTEREST INCOME (3,209.55) (4,62.23) (5,00) INTEREST INCOME SBA , INTEREST INCOME SUNTRUST (0.66) INTEREST INCOME BANK OF AMERICA INTEREST INCOME BB&T

14 Worksheet INTEREST INCOME EVERBANK, , ,50 4,00 2, INTEREST INCOME AMERIS CD 3, , INTEREST INCOME FIRST ATLANTIC,483.80, ,00,75, UNREALIZED INC (DEC) IN FAIR VALUE OF INVESTMENT (457.08) RENTS AND ROYALTIES 6,3 6,9 6,00 6,00 6, PRIVATE CONTRIBUTIONS 4, ,20 9, PRIVATE CONTR PETSMART CAT GRANT 32,00 (,62.90) PRIVATE CONTR MOOSEHAVEN 0, PRIVATE CONTR PLAYGROUND 24, PRIVATE CONTR KIDSFEST DONATIONS, ,00 2,00 2, PRIVATE CONTR SPECIAL EVENTS 4, ,00 0,00 0, SETTLEMENTS OTHER 4, , ,20 4,20 4, OTHER MISCELLANEOUS REVENUES 79, , ,00 55,70 55, OTHER MISC REV LOSS 75.00,00 8, OTHER MISC REV POLICE CAR USAGE FEE 7,6 8,68 8,00 8,00 8, TRANSFERS IN BUILDING & PERMIT 92,40 92,40 62, TRANSFERS IN GAS TAX 234, , TRANSFERS IN SALES TAX 63, TRANSFERS IN WATER OPERATING 67,50 67,50 67,50 67,50 207, TRANSFERS IN SEWER OPERATING 26,50 26,50 26,50 26,50 256, TRANSFERS IN SANITATION 00,00 00, ADMIN CHARGE WATER 78,00 28,00 28,00 28,00 336, ADMIN CHARGE SEWER 7,00 20,00 20,00 20,00 326, ADMIN CHARGE SANITATION 33, ,00 09,00 09,00 40, FUND BALANCE (33,267.00) 87, Fund: 00 GENERAL FUND REVENUE Total: 7,545, ,59, ,49, ,282, ,207,

15 Town of Orange Park Town Administration Combined Summary of Revenue and Expenses Increase (Decrease) Revenues: General Fund Resources 305, , , ,70 548,672 62,97 Total Revenues 305, , , ,70 548,672 62,97 Expenses: Legislative 30,36 35,546 97,790 73, ,98 29,998 Elections 2, , (204) Executive 59,424 48,025 77,350 6,50 60,346 (804) Purchasing 3, Recreation and Programs (243) 39,866 59,025 50,364 84,345 33,98 Total Expenses 305, , , ,70 548,672 62,97 Resource Allocation Personnel Services 27,749 34, , , ,072 3,839 Operating Expenses 33,676 08,827 86,600 47,468 78,600 3,32 Total Resource Allocation 305, , , ,70 548,672 62,97 Summary of Authorized Positions Legislative Mayor Vice-Mayor Councilpersons Town Clerk Administrative Assistant Executive Town Manager Recreation and Programs Events & Recreation Coordinator Total

16 Town of Orange Park Town Administrative Positions Town Residents 8,50 Town Council 2.5 Town Manager Administrative Assistant Town Clerk Events & Recreation Coordinator Department Total: 6.5 9

17 Worksheet Department: 0 ADMINISTRATION Activity: 500 LEGISLATIVE Object: 0 PERSONNEL SERVICES EXECUTIVE SALARIES 6, , ,00 6,00 6, REGULAR SALARIES & WAGES 6, , ,45 90,00 0, OTH SAL/WAGES OTHER 2, OVERTIME SPECIAL PAY FICA TAXES 5, , , ,20 9, RETIREMENT CONTRIBUTIONS 0, , , , , LIFE & HEALTH INSURANCE 6, , , ,00 7, WORKERS COMPENSATION INS Object: 0 PERSONNEL SERVICES Total: 00, , ,99 38, ,78.00 Object: 30 OPERATING EXPENDITURES PROF SVCS 3,60 2,00,50 2, PROF SVCS ELECTIONS, TRAVEL & PER DIEM , ,50 2,50 7, COMMUNICATION SERVICES 2,052.53,537.06,50, FREIGHT & POSTAGE SERVICES RENTALS & LEASES 2, , , R & M BUILDINGS & EQUIPMENT R & M OFFICE EQUIPMENT OTHER CURRENT CHARGES 2, , ,50 2,50 7, OTH CUR CHGS LEGAL ADS 4, , ,00 5,00 4, OFFICE SUPPLIES 2,437.24, ,60 2,00 2, OPERATING SUPPLIES,79.4 4, ,25 2,90 3, OPER SUPPLIES EQUIPMENT BOOKS, PUBLICATIONS, SUBSCRIPTIONS & MEMBERSH 8, , ,80 5,50 6, TRAINING 5, ,649.34,25,25, PUBLIC ASSISTANCE SERVICES 5,00 0,00 0,75 Object: 30 OPERATING EXPENDITURES Total: 30, , ,80 35,5 49,20 Activity: 500 LEGISLATIVE Total: 30, , ,79 73, ,

18 Worksheet Activity: 50 ELECTIONS Object: 0 PERSONNEL SERVICES REGULAR SALARIES & WAGES OTH SAL/WAGES P/T FICA TAXES 0 Object: 0 PERSONNEL SERVICES Total: Object: 30 OPERATING EXPENDITURES PROF SVCS, , TRAVEL & PER DIEM OTH CUR CHGS LEGAL ADS OFFICE SUPPLIES Object: 30 OPERATING EXPENDITURES Total: 2, , Activity: 50 ELECTIONS Total: 2, , Activity: 5200 EXECUTIVE Object: 0 PERSONNEL SERVICES REGULAR SALARIES & WAGES 32, ,423. 0,00 0,00 7, SPECIAL PAY 2, ,60 6,60 6,60 6, FICA TAXES 9, , ,95 8,95 8, RETIREMENT CONTRIBUTIONS 7, ,576.88,00,00, LIFE & HEALTH INSURANCE 2, , ,30 6,30 6, WORKERS COMPENSATION INS,75.76, ,0,60, Object: 0 PERSONNEL SERVICES Total: 57, , ,95 44,45 52, Object: 30 OPERATING EXPENDITURES TRAVEL & PER DIEM ,00,00, RENTALS & LEASES R & M OFFICE EQUIPMENT OTHER CURRENT CHARGES OFFICE SUPPLIES OPERATING SUPPLIES BOOKS, PUBLICATIONS, SUBSCRIPTIONS & MEMBERSH ,348.00,80,80, TRAINING ,00 4,00 4,00

19 Worksheet PUBLIC ASSISTANCE SERVICES 25,00 9,00 Object: 30 OPERATING EXPENDITURES Total:, , ,40 6,70 7,60 Activity: 5200 EXECUTIVE Total: 59, , ,35 6,5 60, Activity: 530 PURCHASING Object: 0 PERSONNEL SERVICES REGULAR SALARIES & WAGES 7, FICA TAXES RETIREMENT CONTRIBUTIONS 4, LIFE & HEALTH INSURANCE WORKERS COMPENSATION INS 65.8 Object: 0 PERSONNEL SERVICES Total: 3, Activity: 530 PURCHASING Total: 3, Activity: RECREATION AND PROGRAMS Object: 0 PERSONNEL SERVICES REGULAR SALARIES & WAGES 46, ,80 36,00 42, SPECIAL PAY FICA TAXES 3, , ,80 3, RETIREMENT CONTRIBUTIONS 9, ,40 0,40 8, LIFE & HEALTH INSURANCE 5, ,00 4,30 6, WORKERS COMPENSATION INS (243.45),78.98,30,00,0 Object: 0 PERSONNEL SERVICES Total: (243.45) 67, , ,95 62, Object: 30 OPERATING EXPENDITURES PROF SVCS COMPUTER,642.70,30, OTHER SERVICES SPECIAL EVENTS 7, ,00 7,20 26, TRAVEL & PER DIEM, COMMUNICATION SERVICES PROMOTIONAL ACTIVITIES 7, OFFICE SUPPLIES ,00 50, OPER SUPPLIES UNIFORMS OPER SUPPLIES CARRIE CLARKE DAY 2,2.42 4, ,40 4, OPER SUPPLIES KIDSFEST 5, ,00 0,00 2, OPER SUPPLIES HOMETOWN HOLIDAY IN THE PARK 7, , ,00 2

20 Worksheet OPER SUPPLIES FARMERS MARKET 0, ,00 5, OPER SUPPLIES YOUTH FISHING DAY,00, OPER SUPPLIES FALL FESTIVAL 0, ,00 38,00 39, OPER SUPPLIES SPECIAL EVENTS 4,80.0 2, ,20 2, BOOKS, PUBLICATIONS, SUSBCRIPTIONS & MEMBERSH TRAINING Object: 30 OPERATING EXPENDITURES Total: 72, ,20 95, ,80 Activity: RECREATION AND PROGRAMS Total: (243.45) 39, , , , Department: 0 ADMINISTRATION Total: 305, , , , ,

21 Town of Orange Park Finance Combined Summary of Revenue and Expenses Increase (Decrease) Revenues: General Fund Resources 33,969 44, ,275 43, ,29 22,374 Total Revenues 33,969 44, ,275 43, ,29 22,374 Expenses 33,969 44, ,275 43, ,29 22,374 Resource Allocation Personnel Services 232, , ,775 34, ,969 9,074 Operating Expenses 8,0 2,687 06,500 89,950 93,250 3,300 Total Resource Allocation 33,969 44, ,275 43, ,29 22,374 Summary of Authorized Positions Finance Finance Director Acounting Coordinator Accounts Payable/Payroll Utility Billing Coordinator Customer Service Clerk Total

22 Town of Orange Park Finance Department Positions Director Utility Billing Coordinator Accounting Coordinator Customer Service Clerk Accounts Payable/Payroll Department Total:

23 Worksheet Department: 20 FINANCE Activity: 5300 FINANCE Object: 0 PERSONNEL SERVICES REGULAR SALARIES & WAGES 68, , ,75 239,90 254, OTH SAL/WAGES OTHER OVERTIME SPECIAL PAY FICA TAXES, , , ,40 9, RETIREMENT CONTRIBUTIONS 30,8.09 5,40.6 5,50 5,50 52, LIFE & HEALTH INSURANCE 2, , ,60 3,80 34, WORKERS COMPENSATION INS Object: 0 PERSONNEL SERVICES Total: 232, , , , , Object: 30 OPERATING EXPENDITURES PROF SVCS,80 2, ,00 2, PROF SVCS ACTUARIAL 24, , ,60 2,60 20, ACCOUNTING & AUDITING 42,72 66, ,00 43,00 46, TRAVEL & PER DIEM , FREIGHT & POSTAGE SERVICES RENTALS & LEASES 2, , ,30 2,30, R & M OFFICE EQUIPMENT OTHER CURRENT CHARGES OTH CUR CHGS LEGAL ADS 8,50,00,30, OFFICE SUPPLIES 6, , ,95 9,00 9, BOOKS, PUBLICATIONS, SUBSCRIPTIONS & MEMBERSH , TRAINING ,20 50,00 Object: 30 OPERATING EXPENDITURES Total: 8,00.6 2, ,50 89,95 93,25 Activity: 5300 FINANCE Total: 33, , , , ,29.00 Activity: GARBAGE /SOLID WASTE Object: 0 PERSONNEL SERVICES REGULAR SALARIES & WAGES 20, OVERTIME FICA TAXES, RETIREMENT CONTRIBUTIONS 3,

24 Worksheet LIFE & HEALTH INSURANCE 2, WORKERS COMPENSATION INS 3.68 Object: 0 PERSONNEL SERVICES Total: 29, Object: 30 OPERATING EXPENDITURES OFFICE SUPPLIES 4,646.7 Object: 30 OPERATING EXPENDITURES Total: 4,646.7 Activity: GARBAGE /SOLID WASTE Total: 33,74.68 Department: 20 FINANCE Total: 347, , , , ,

25 Town of Orange Park Police Combined Summary of Revenue and Expenses Increase (Decrease) Revenues: General Fund Resources 2,958,785 2,877,405 2,88,850 2,787,250 3,045,85 258,565 Total Revenues 2,958,785 2,877,405 2,88,850 2,787,250 3,045,85 258,565 Expenses 2,958,785 2,877,405 2,88,850 2,787,250 3,045,85 258,565 Resource Allocation Personnel Services 2,686,586 2,64,344 2,539,650 2,526,00 2,743,765 27,665 Operating Expenses 272,98 223, ,200 26,50 296,050 34,900 Capital Outlay 0 2, ,000 6,000 Total Resource Allocation 2,958,785 2,877,405 2,88,850 2,787,250 3,045,85 258,565 Summary of Authorized Positions Police Police Chief Lieutenant Segeant Corporal Investigator DARE Officer Patrol Officer Code Enforcement.00 Administrative Assistant Communications Supervisor Dispatcher School Crossing Guard - (Part Time) Total

26 Town of Orange Park Police Department Positions Police Chief Administrative Assistant Lieutenant Code Enforcement DARE Officer Communications Supervisor Blue Shift Day Sergeant Blue Shift Night Sergeant Gold Shift Day Sergeant Gold Shift Night Sergeant Investigations 4 Crossing Guard 4 Dispatcher 5 Corporal Corporal Corporal Corporal Patrol Officer Patrol Officer Patrol Officer Patrol Officer Department Total:

27 Worksheet Department: 30 POLICE Activity: 5200 POLICE Object: 0 PERSONNEL SERVICES REGULAR SALARIES & WAGES,386,05.63,375,788.92,385,525.00,399,00,508, REG SAL/WAGES LEAVE PAYOUT 53, , ,00 55,00 55, OTH SAL/WAGES OTHER 2, , ,30 23,00 3, OVERTIME 27, , ,00 3,00 23, SPECIAL PAY 20, , ,00 42,00 42, FICA TAXES 09, , , ,20 27, RETIREMENT CONTRIBUTIONS 873, , ,00 650,00 645, LIFE & HEALTH INSURANCE 78, , ,20 204,00 230, WORKERS COMPENSATION INS 24, , ,00 22,90 24,90 Object: 0 PERSONNEL SERVICES Total: 2,686, ,64, ,539,65 2,526,0 2,687,86 Object: 30 OPERATING EXPENDITURES UNIFORM ALLOWANCE 80 2, ,00 2,00 2, PROF SVCS COMPUTER 8, , ,00 34,00 34, PROF SVCS MEDICAL 49.00,246.00,00,00, OTHER SERVICES UNIFORM CLEANING , ,00 2,00 2, TRAVEL & PER DIEM DARE 88,06.62,226.2,30, COMMUNICATION SERVICES 5, , ,00 6,00 4, FREIGHT & POSTAGE SERVICES UTILITY SERVICES 32, , ,00 30,00 30, RENTALS & LEASES 7, , ,00 20,00 8, INSURANCE PROP/CASUALTY/AUTO/LIAB R & M AUTOMOTIVE 28, , ,00 6,50 6, R & M BUILDINGS & EQUIPMENT 23, , ,00 28,00 33, R & M OFFICE EQUIPMENT 22, , ,00 23,00 23, PRINTING & BINDING ,00, OTHER CURRENT CHARGES 829.7,480.46,20,20, OFFICE SUPPLIES 5, , ,00 5,00 5, OFFICE SUPPLIES DETECTIVE 6, ,00,00, OPERATING SUPPLIES 2, , ,00 7,00 8,00 20

28 Worksheet OPER SUPPLIES AUTOMOTIVE 2, , ,00 8,00 9, OPER SUPPLIES UNIFORMS 9, , ,00 9,00 4, OPER SUPPLIES DARE 7, , , ,40 7, OPER SUPPLIES GASOLINE 72, , ,00 37,00 37, OPER SUPPLIES EQUIPMENT 6, , ,00 20, BOOKS, PUBLICATIONS, SUBSCRIPTIONS & MEMBERSH ,0 2,0, TRAINING TRAINING DARE Object: 30 OPERATING EXPENDITURES Total: 272, , ,20 26,5 273,85 Object: 60 CAPITAL OUTLAY MACHINERY & EQUIPMENT 2, ,00 Object: 60 CAPITAL OUTLAY Total: 2, ,00 Activity: 5200 POLICE Total: 2,958, ,877, ,88,85 2,787,25 2,967,7 Activity: BUILDING AND CODE SERVICES Object: 0 PERSONNEL SERVICES REGULAR SALARIES & WAGES 35, REG SAL/WAGES LEAVE PAYOUT, OVERTIME 2, SPECIAL PAY FICA TAXES 3, RETIREMENT CONTRIBUTIONS 7, LIFE & HEALTH INSURANCE 6, WORKERS COMPENSATION INSURANCE 66 Object: 0 PERSONNEL SERVICES Total: 55, Object: 30 OPERATING EXPENDITURES PROF SVCS COMPUTER 6, OTH SVCS CODE ENFORCEMENT ABATE 5, TRAVEL & PER DIEM, COMMUNICATION SERVICES RENTALS & LEASES 2, R & M AUTOMOTIVE PRINTING & BINDING 0 2

29 Worksheet OTHER CURRENT CHARGES OFFICE SUPPLIES, OPER SUPPLIES AUTOMOTIVE OPER SUPPLIES UNIFORMS OPER SUPPLIES ANIMAL CONTROL OPER SUPPLIES GASOLINE 2, BOOKS, PUBLICATIONS, SUBSCRIPTIONS TRAINING,20 Object: 30 OPERATING EXPENDITURES Total: 22,20 Activity: BUILDING AND CODE SERVICES Total: 78,05.00 Department: 30 POLICE Total: 2,958, ,877, ,88,85 2,787,25 3,045,

30 Town of Orange Park Fire Combined Summary of Revenue and Expenses Increase (Decrease) Revenues: General Fund Resources 2,009,894,998,472,892,425,823,350,896,95 73,60 Total Revenues 2,009,894,998,472,892,425,823,350,896,95 73,60 Expenses 2,009,894,998,472,892,425,823,350,896,95 73,60 Resource Allocation Personnel Services,838,049,824,269,75,675,65,400,72,40 6,00 Operating Expenses 7,845 63,753 76,750 7,950 84,550 2,600 Capital Outlay 0 0, Total Resource Allocation 2,009,894,998,472,892,425,823,350,896,95 73,60 Summary of Authorized Positions Fire Fire Chief Deputy Chief/Fire Marshall Fire Lieutenant Firefighter/Paramedic/EMT Total

31 Town of Orange Park Fire Department Positions Fire Chief Deputy Chief/Fire Marshal A Shift Lieutenant B Shift Lieutenant C Shift Lieutenant Firefighter/Paramedic/EMT Firefighter/Paramedic/EMT Firefighter/Paramedic/EMT Department Total: 2 24

32 Worksheet Department: 40 FIRE Activity: FIRE Object: 0 PERSONNEL SERVICES REGULAR SALARIES & WAGES,00,594.43,00,765.95,07,55 987,00,093, REG SAL/WAGES LEAVE PAYOUT 50, , ,00 70,00 70, OVERTIME 23, , ,50 25,00 25, SPECIAL PAY 7, , ,50 6,00 9, FICA TAXES 77, ,2.6 87, ,00 92, RETIREMENT CONTRIBUTIONS 50, , ,50 307,50 223, LIFE & HEALTH INSURANCE 39, , ,00 36,00 6, WORKERS COMPENSATION INS 28, , ,00 25,90 28,0 Object: 0 PERSONNEL SERVICES Total:,838,049.20,824,269.40,75,675.00,65,40,72,40.00 Object: 30 OPERATING EXPENDITURES PROF SVCS PROF SVCS COMPUTER, , ,90 2,90 2, PROF SVCS MEDICAL 8, , ,50 8,50 9, OTHER SERVICES UNIFORM CLEANING 2, , ,50 2,50 2, TRAVEL & PER DIEM,263.79,547.43,25,25, COMMUNICATION SERVICES,463.75, ,50 2,50, UTILITY SERVICES 32, , ,00 32,00 33, RENTALS & LEASES,68.98, INSURANCE PROP/CASUALTY/AUTO/LIAB R & M AUTOMOTIVE 40, , ,00 35,00 35, R & M BUILDINGS & EQUIPMENT 8, , ,00 25,00 27, R & M OFFICE EQUIPMENT ,40,00, R & M EQUIPMENT 4,227. 4, ,70 6,30 7, PRINTING & BINDING PROMOTIONAL ACTIVITIES EXPLORERS OTHER CURRENT CHARGES,298.44,069.46,20,20, OFFICE SUPPLIES,269.29,23.3,40,40, OPERATING SUPPLIES 3, , ,00 5,00 5, OPER SUPPLIES AUTOMOTIVE 7,9.40 9, ,20 6,00 0,00 25

33 Worksheet OPER SUPPLIES UNIFORMS 9, , ,30 9,30 9, OPER SUPPLIES GASOLINE 7, , ,20 5,00 6, OPER SUPPLIES DIESEL, , ,00 0,00 0, OPER SUPPLIES EQUIPMENT 5, ,00 6,00 6, OPER SUPPLIES FIRE PREVENTION BOOKS, PUBLICATIONS, SUBSCRIPTIONS & MEMBERSH 2, , ,00 2,80 2, TRAINING 2, , ,00 6,00 8,0 Object: 30 OPERATING EXPENDITURES Total: 7, , ,05 7,25 83,55 Object: 60 CAPITAL OUTLAY MACHINERY & EQUIPMENT 0,45 Object: 60 CAPITAL OUTLAY Total: 0,45 Activity: FIRE Total: 2,009,340.6,997,874.80,89,725.00,822,65,895,95.00 Department: 40 FIRE Total: 2,009,340.6,997,874.80,89,725.00,822,65,895,

34 Worksheet Department: 4 FIRE MEMORIAL DAY Activity: 5720 MEMORIAL DAY Object: 30 OPERATING EXPENDITURES OPER SUPPLIES MEMORIAL DAY ,00 Object: 30 OPERATING EXPENDITURES Total: ,00 Activity: 5720 MEMORIAL DAY Total: ,00 Department: 4 FIRE MEMORIAL DAY Total: ,00 27

35 Town of Orange Park Economic & Community Development Combined Summary of Revenue and Expenses Increase (Decrease) Revenues: General Fund Resources 528,4 293, ,27 36,670 74,628 (42,042) Total Revenues 528,4 293, ,27 36,670 74,628 (42,042) Expenses: Administration 27,537 56,682 54,642 86,520 74,628 (,892) Building & Code Services 87,583 37,298 45,575 30,50 0 (30,50) Recreation & Programs 22, Total Expenses 528,4 293, ,27 36,670 74,628 (42,042) Resource Allocation Personnel Services 234,868 74,852 5,47 84,470 56,278 (28,92) Operating Expenses 22,689 9,28 48,800 32,200 8,350 (3,850) Capital Outlay 7, Total Resource Allocation 528,4 293, ,27 36,670 74,628 (42,042) Summary of Authorized Positions Economic & Community Dev ECD Director Code Enforcement.00 Administrative Assistant Total

36 Town of Orange Park Economic & Community Development Positions Director Administrative Assistant Department Total: 2 29

37 Worksheet Department: 50 ECONOMIC AND COMMUNITY DEVELOPMENT Activity: 5500 ECD ADMINISTRATION Object: 0 PERSONNEL SERVICES REGULAR SALARIES & WAGES 80, , , ,50 07, REG SAL/WAGES LEAVE PAYOUT,00 7, OVERTIME, ,20, SPECIAL PAY FICA TAXES 6, , , ,30 8, RETIREMENT CONTRIBUTIONS 0,00.8 7, , , , LIFE & HEALTH INSURANCE 5, ,055.97,80 0,50 6, WORKERS COMPENSATION INS Object: 0 PERSONNEL SERVICES Total: 03, , , ,52 56, Object: 30 OPERATING EXPENDITURES PROF SVCS PLANNER 4, , ,00 5,00 2, PROF SVCS COMPUTER , TRAVEL & PER DIEM , R & M OFFICE EQUIPMENT PROMOTIONAL ACTIVITIES 2, OTH CUR CHGS LEGAL ADS OFFICE SUPPLIES, ,50 2,00 2, BOOKS, PUBLICATIONS, SUBSCRIPTIONS & MEMBERSH TRAINING 5, , ,50 Object: 30 OPERATING EXPENDITURES Total: 24, , ,40 54,00 8,35 Activity: 5500 ECD ADMINISTRATION Total: 27, , , ,52 74, Activity: BUILDING AND CODE SERVICES Object: 0 PERSONNEL SERVICES REGULAR SALARIES & WAGES 44, , , , REG SAL/WAGES LEAVE PAYOUT ,40.4, OVERTIME 2, ,00, SPECIAL PAY, FICA TAXES 3, , ,90 2, RETIREMENT CONTRIBUTIONS 7, , ,20 7, LIFE & HEALTH INSURANCE 5, , ,90 5,90 30

38 Worksheet WORKERS COMPENSATION IN Object: 0 PERSONNEL SERVICES Total: 66, , , ,95 Object: 30 OPERATING EXPENDITURES PROF SVCS CAT GRANT 28, PROF SVCS LEGAL GENERAL PROF SVCS COMPUTER , PROF SVCS INSPECTIONS 66,22 65,7 66,00 66, OTHER SERVICES CODE ENFORCEMENT ABATE, , TRAVEL & PER DIEM,429.65, COMMUNICATION SERVICES 2,723.85, ,0 2, RENTALS & LEASES 2, , ,60 2, R & M AUTOMOTIVE PRINTING & BINDING OTHER CURRENT CHARGES OFFICE SUPPLIES,489.69,456.83, OPERATING SUPPLIES, OPER SUPPLIES AUTOMOTIVE OPER SUPPLIES UNIFORMS OPER SUPPLIES ANIMAL CONTROL , OPER SUPPLIES GASOLINE 4, , ,00 2, BOOKS, PUBLICATIONS, SUBSCRIPTIONS & MEMBERSH TRAINING ,7.00,20 Object: 30 OPERATING EXPENDITURES Total: 20, , ,40 78,20 Activity: BUILDING AND CODE SERVICES Total: 87, , , ,5 Activity: RECREATION AND PROGRAMS Object: 0 PERSONNEL SERVICES REGULAR SALARIES & WAGES 46, SPECIAL PAY FICA TAXES 3, RETIREMENT CONTRIBUTIONS 7, LIFE & HEALTH INSURANCE 5,

39 Worksheet WORKERS COMPENSATION INS, Object: 0 PERSONNEL SERVICES Total: 64,806.8 Object: 30 OPERATING EXPENDITURES OTHER SERVICES SPECIAL EVENTS 6, INSURANCE PROP/CASUALTY/AUTO/LIAB, PROMOTIONAL ACTIVITIES 9, OFFICE SUPPLIES, OPERATING SUPPLIES OPER SUPPLIES UNIFORMS OPER SUPPLIES CARRIE CLARKE DAY 2, OPER SUPPLIES YOUTH FISING DAY, OPER SUPPLIES FALL FESTIVAL 9, OPER SUPPLIES SPECIAL EVENTS 20, BOOKS, PUBLICATIONS, SUBSCRIPTIONS & MEMBERSH TRAINING, Object: 30 OPERATING EXPENDITURES Total: 76, Object: 60 CAPITAL OUTLAY CLARKE PROPERTY IMPROVEM 20, Object: 60 CAPITAL OUTLAY Total: 20, Activity: RECREATION AND PROGRAMS Total: 6,5.87 Activity: PARKS & RECREATION Object: 60 CAPITAL OUTLAY PLAYGROUND IMPROVEMEN 5,48.70 Object: 60 CAPITAL OUTLAY Total: 5,48.70 Activity: PARKS & RECREATION Total: 5,48.70 Department: 50 ECONOMIC AND COMMUNITY DEVELOPMENT Total: 528, , , ,67 74,

40 Town of Orange Park Public Works Combined Summary of Revenue and Expenses Increase (Decrease) Revenues: General Fund Resources,77,573,23,96,42,720,388,7,648,90 259,479 Total Revenues,77,573,23,96,42,720,388,7,648,90 259,479 Expenses: Administration ,70 292,70 Facilities Maintenance 422, ,239 53, ,35 495,959 (392) Equipment Maintenance 03,455 90,835 02,035 97,850 64,589 66,739 Magnolia Cemetery 3,043 2,43 2,500 2,500 0 (2,500) Streets, Roads, & Drainage 648,72 666, , ,00 695,472 (96,538) Total Expenses,77,573,23,96,42,720,388,7,648,90 259,479 Resource Allocation Personnel Services 844,305 84, , ,52,24, ,469 Operating Expenses 333, ,59 542, ,90 45,700 (2,490) Capital Outlay ,000 7,500 7,500 Total Resource Allocation,77,573,23,96,42,720,388,7,648,90 259,479 Summary of Authorized Positions Public Works Public Works Director Executive Assistant Administrative Assistant Facilities Superintendent Facilities Maint Equip Operator I Facilities Maint Equip Operator III Lead Vehicle Mechanic Vehicle Mechanic.00 Streets Superintendent Streets Equipment Operator I Streets Equipment Operator II Streets Equipment Operator III Streets Laborer.00 Streets Maintenance Mechanic II.00 Streets Refuse Collector.00 Total

41 Town of Orange Park Public Works Positions Director Administrative Assistant Administrative Assistant Facilities Superintendent Lead Vehicle Mechanic Streets Superintendent Equipment Operator III 2 Equipment Operator I 3 Vehicle Mechanic Equipment Operator III 2 Equipment Operator II Equipment Operator I 2 Laborer General Fund Department Total: 8 34

42 Worksheet Department: 60 PUBLIC WORKS Activity: 590 FACILITIES MAINTENANCE Object: 0 PERSONNEL SERVICES REGULAR SALARIES & WAGES 27, , ,66 25,66 233, REG SAL/WAGES LEAVE PAYOUT 2, , ,50 2,50 2, OTH SAL/WAGES P/T 0,87.3 7,54 6, OVERTIME 7, , ,50 8,00 5, FICA TAXES 6, , ,55 8,55 9, RETIREMENT CONTRIBUTIONS 36, , ,60 49,60 47, LIFE & HEALTH INSURANCE 37, , ,60 36,00 40, WORKERS COMPENSATION INS 5, , ,90 5, ,70 Object: 0 PERSONNEL SERVICES Total: 333, , ,85 35, , Object: 30 OPERATING EXPENDITURES PROF SVCS 2, , ,40 4,40 7, PROF SVCS LANDSCAPE IMPROVEMENTS 7, PROF SVCS COMPUTER PROF SVCS MEDICAL COMMUNICATION SERVICES,53.84,59.84,60, FREIGHT & POSTAGE SERVICES UTILITY SERVICES 8, , ,00 8,00 9, RENTALS & LEASES ,353.00,30 2, R & M AUTOMOTIVE 6,926.88, ,00 4,00 4, R & M BUILDINGS & EQUIPMENT 25, , ,00 50,00 30, R & M MAGNOLIA CEMETERY 2, R & M TREE REMOVAL/MAINTENANCE 2,400.86, ,50 5,00 5, R & M SKATEBOARD PARK,286.32, ,50 5,50 5, R & M OPAA 7,50 7,50 7, OTHER CURRENT CHARGES OTH CUR CHGS SAFETY PROGRAM OFFICE SUPPLIES OPERATING SUPPLIES 8, , , ,00 0, OPER SUPPLIES AUTOMOTIVE