Page 1 of 37 GENERAL FUND REVENUE & EXPENDITURE SUMMARY ACCOUNT TITLE FY2008-2009 REVENUES $ 3,892,462 EXPENDITURES 3,892,462 RESERVES TRANSFERRED IN (OUT) $ - 2008-2009 2009 Fiscal Year budget is balanced, revenues to expenditures
Page 2 of 37 FISCAL YEAR GENERAL FUND REVENUE ACCOUNT NUMBER ACCOUNT DESCRIPTION FY2008-2009 EXPLANATION TAXES 1-311000 CURRENT PROPERTY TAXES $ 1,102,190 BASED ON 100% OF PROPERTY APPRAISER EST. @ $5.999 PER $1000 OF APPRAISED VALUE 1-312300 COUNTY 1 - CENT GAS TAX 10,500 PROJECTED BY THE STATE 1-312410 LOCAL OPTION GAS TAX (6 - CENT) 78,800 PROJECTED BY THE STATE TOTAL TAXES $ 1,191,490 FRANCHISE FEES 1-323100 PROGRESS ENERGY $ 63,000 BASED ON CURRENT RECEIPTS 1-323110 SUMTER ELECTRIC 113,000 BASED ON CURRENT RECEIPTS 1-323400 LAKE APOPKA NATURAL GAS 3,600 BASED ON CURRENT RECEIPTS 1-323700 VEOLIA - SANITATION 23,000 BASED ON CURRENT RECEIPTS TOTAL FRANCHISE FEES $ 202,600 UTILITY TAXES 1-314100 PROGRESS ENERGY $ 32,000 BASED ON CURRENT RECEIPTS 1-314110 SUMTER ELECTRIC 59,000 BASED ON CURRENT RECEIPTS 1-314400 LAKE APOPKA NATURAL GAS 2,900 BASED ON CURRENT RECEIPTS 1-314800 SUBURBAN PROPANE 50 BASED ON CURRENT RECEIPTS 1-315000 COMMUNICATIONS SERVICES 152,502 PROJECTED BY THE STATE TOTAL UTILITY TAXES $ 246,452 TOTAL TAXES + FRANCHISE / UTILITY $ 1,640,542 LICENSES AND PERMITS 1-316000 CITY BUSINESS TAX RECEIPTS $ 13,100 BASED ON CURRENT RECEIPTS 1-322000 BUILDING PERMITS 110,000 PROJECTED 50 UNITS FOR 2008 1-322100 INSPECTION FEES 2,000 BASED ON PROJECTED GROWTH 1-322110 DRIVEWAY INSPECTION FEES 1,250 BASED ON CURRENT RECEIPTS 1-322120 ADMINISTRATIVE FEES 19,200 PROJECTED FEES ON 50 UNITS FOR 2009 1-322130 PERMIT PROCESSING FEE 5,000 PROJECTED FEES ON 50 UNITS FOR 2009 1-329190 MUNICIPAL DOG TAGS 10 1-335140 MOBILE HOME LICENSE FEES 200 BASED ON CURRENT RECEIPTS AND PROJECTED ACTIVITY 1-329510 ZONING FEES 1,250 BASED ON CURRENT RECEIPTS AND PROJECTED ACTIVITY 1-329520 REZONING APPLICATION FEES 750 BASED ON CURRENT RECEIPTS AND PROJECTED ACTIVITY 1-329530 APPLICATION FOR ANNEXATION 1,000 BASED ON CURRENT RECEIPTS AND PROJECTED ACTIVITY 1-329540 DEVELOPMENT PLANNING FEES 15,000 TOTAL LICENSES AND PERMITS $ 168,760
Page 3 of 37 FISCAL YEAR GENERAL FUND REVENUE ACCOUNT NUMBER ACCOUNT DESCRIPTION FY2008-2009 EXPLANATION INTERGOVERNMENTAL REVENUES STATE SHARED REVENUES 1-335121 MUNICIPAL REVENUE SHARING (SALES TAX) $ 90,900 PROJECTED BY STATE 1-335122 MUNICIPAL REVENUE SHARING (GAS TAX) 33,000 PROJECTED BY STATE 1-335150 ALCOHOLIC BEVERAGE LICENSE FEES 1,500 BASED ON CURRENT RECEIPTS 1-335180 LOCAL GOVERNMENT 1/2 -CENT SALES TAX 233,100 PROJECTED BY STATE 1-335190 F.D.O.T. STREET LIGHTING MAINTENANCE AGREEMENT 10,300 BASED ON CURRENT CONTRACT 1-335195 F.D.O.T. STREET MAINTENANCE AGREEMENT 1,050 NEW CONTRACT FOR FY2008 TOTAL STATE SHARED REVENUES $ 369,850 COUNTY REVENUES 1-338200 COUNTY BUSINESS TAX RECEIPTS $ 1,000 BASED ON CURRENT RECEIPTS 1-342200 COUNTY FIRE CONTRACT 102,350 INCREASED BY CONTRACTUAL PERCENTAGE TOTAL COUNTY REVENUES $ 103,350 TOTAL INTERGOVERNMENTAL REVENUES $ 473,200 FINES AND FORFEITURES 1-351910 COURT FINES $ 40,000 BASED ON CURRENT RECEIPTS GRANTS 1-331200 COPS FAST GRANT 1,000 BASED ON HISTORICAL RECEIPTS 1-331520 FIRE DEPT GRANT 219,250 BASED ON GRANT AGREEMENT 1-334200 FLORIDA DEPARTMENT OF LAW ENFORCEMENT GRANT 1,700 BASED ON HISTORICAL RECEIPTS 1-334550 CDBG - HOUSING REHAB GRANT 700,000 GRANT AMOUNT 1-334560 CDBG - SHIP HOUSING REHAB GRANT 250,000 GRANT AMOUNT 1-334920 GRANTS - MISC. 1,000 TOTAL GRANTS $ 1,172,950 1-361100 INTEREST INCOME $ 12,000 BASED ON CURRENT RECEIPTS MISCELLANEOUS INCOME 1-341310 SALE OF MAPS AND PUBLICATIONS $ 10 BASED ON CURRENT RECEIPTS 1-343800 SALE OF CEMETERY LOTS 1,200 BASED ON CURRENT RECEIPTS 1-362000 TELECOMMUNICATION TOWER RENTAL 8,600 PER CONTRACT 1-362100 RENTAL FEE CHARGE 8,000 CIVIC CENTER RENTAL 1-369900 MISCELLANEOUS INCOME 9,000 TOTAL MISCELLANEOUS INCOME $ 26,810
Page 4 of 37 FISCAL YEAR GENERAL FUND REVENUE ACCOUNT NUMBER ACCOUNT DESCRIPTION FY2008-2009 EXPLANATION TRANSFERS 1-381100 TRANSFERS IN $ 7,150 1-382120 TRANSFER FROM WATER FUND 234,950 1-382130 TRANSFER FROM SANITATION FUND 116,100 TOTAL TRANSFERS IN $ 358,200 TOTAL GENERAL FUND REVENUES $ 3,892,462 DECREASE PREDOMINATELY IN BUILDING PERMITS, TRANSFERS IN FROM WATER FUND
Page 5 of 37 GENERAL FUND EXPENDITURES CITY COUNCIL, ADMIN, FINANCE, COMMUNITY DEVELOPMENT, POLICE, FIRE, PUBLIC SERVICES, PARKS & RECREATION PERSONAL SERVICES 1 - XX - 5XXXXX - 1100 EXECUTIVE SALARIES $ 25,400 1 - XX - 5XXXXX - 1200 REGULAR SALARIES & WAGES 1,048,089 1 - XX - 5XXXXX - 1300 OTHER SALARIES & WAGES 8,750 1 - XX - 5XXXXX - 1400 OVERTIME 35,600 1 - XX - 5XXXXX - 1500 INCENTIVE PAY 9,000 1 - XX - 5XXXXX - 1530 CHRISTMAS BONUS 3,150 1 - XX - 5XXXXX - 1600 VACATION PAY 70,500 1 - XX - 5XXXXX - 1700 SICK PAY 64,200 1 - XX - 5XXXXX - 1800 HOLIDAY PAY 57,550 1 - XX - 5XXXXX - 2100 FICA TAXES 97,650 1 - XX - 5XXXXX - 2200 RETIREMENT CONTRIBUTIONS 122,900 1 - XX - 5XXXXX - 2300 HEALTH INSURANCE 163,200 1 - XX - 5XXXXX - 2320 INSURANCE - LIFE\DISABILITY 14,600 1 - XX - 5XXXXX - 2350 DENTAL INSURANCE 17,600 1 - XX - 5XXXXX - 2390 FLEXIBLE SPENDING BENEFIT 42,200 1 - XX - 5XXXXX - 2400 WORKER'S COMPENSATION 53,150 1 - XX - 5XXXXX - 2450 EMPLOYEE TESTING & SCREENING 5,700 1 - XX - 5XXXXX - 2500 UNEMPLOYMENT COMPENSATION 13,000 REIMB. TO STATE FOR TERMINATED EMPLOYEES 1 - XX - 5XXXXX - 2600 TUITION REIMBURSEMENT 13,000 PERSONAL SERVICES $ 1,868,239 OPERATING EXPENDITURES 1 - XX - 5XXXXX - 3000 K-9 OPERATING EXPENSES $ 400 1 - XX - 5XXXXX - 3100 PROFESSIONAL SERVICES 82,970 BUILDING INSPECTION FEES / CODE ENFORCEMENT 1 - XX - 5XXXXX - 3120 ATTORNEY FEES 38,250 1 - XX - 5XXXXX - 3200 AUDIT SERVICES 10,000 1 - XX - 5XXXXX - 3410 TECHNICAL SUPPORT 36,400 1 - XX - 5XXXXX - 3440 EXTERMINATING 750 1 - XX - 5XXXXX - 3500 CRIMINAL INVESTIGATIONS 500 1 - XX - 5XXXXX - 3610 PENSION ADMINISTRATIVE EXPENSES 300 1 - XX - 5XXXXX - 4000 LOCAL TRAVEL 1,300 1 - XX - 5XXXXX - 4100 TELEPHONE 49,750 1 - XX - 5XXXXX - 4110 INTERNET SERVICE 5,700
Page 6 of 37 GENERAL FUND EXPENDITURES CITY COUNCIL, ADMIN, FINANCE, COMMUNITY DEVELOPMENT, POLICE, FIRE, PUBLIC SERVICES, PARKS & RECREATION 1 - XX - 5XXXXX - 4120 POSTAGE AND FREIGHT 3,400 1 - XX - 5XXXXX - 4300 PUBLIC UTILITIES 43,400 LIGHTS, NATURAL GAS 1 - XX - 5XXXXX - 4320 STREET LIGHTS 46,550 MAINTAINED BY CITY 1 - XX - 5XXXXX - 4400 RENTAL AND LEASES 11,550 1 - XX - 5XXXXX - 4510 INSURANCE - AUTO 14,025 1 - XX - 5XXXXX - 4520 INSURANCE - PROPERTY & LIABILITY 65,000 1 - XX - 5XXXXX - 4600 MAINTENANCE CONTRACTS 11,400 GENERATOR & COPIER CONTRACTS 1 - XX - 5XXXXX - 4610 R&M - VEHICLES 39,250 1 - XX - 5XXXXX - 4620 R&M - BUILDINGS 17,400 1 - XX - 5XXXXX - 4630 R&M - STREETS 1,930 1 - XX - 5XXXXX - 4650 R&M - EQUIPMENT 13,650 1 - XX - 5XXXXX - 4660 R&M - WATER TANKS & GENERATORS 250 1 - XX - 5XXXXX - 4670 R&M - GROUNDS 3,500 1 - XX - 5XXXXX - 4680 R&M - BALLFIELDS 150 LEAGUE AND USERS AID IN UPKEEP OF FIELDS 1 - XX - 5XXXXX - 4700 PRINTING & BINDING 1,950 1 - XX - 5XXXXX - 4900 ADVERTISING 8,250 1 - XX - 5XXXXX - 4920 PERMIT FEES 1,600 1 - XX - 5XXXXX - 4960 RECORDING and TAXES 1,000 1 - XX - 5XXXXX - 4970 EMPLOYEE APPRECIATION 3,900 1 - XX - 5XXXXX - 4980 CHRISTMAS LIGHTING 2,650 1 - XX - 5XXXXX - 5100 OFFICE / OPERATING SUPPLIES 34,700 1 - XX - 5XXXXX - 5200 UNIFORMS 13,250 UNIFORM RENTAL & PURCHASES 1 - XX - 5XXXXX - 5220 CHEMICALS 3,150 1 - XX - 5XXXXX - 5230 ANIMAL CONTROL SUPPLIES 200 1 - XX - 5XXXXX - 5240 GAS/FUEL 124,500 ADJUSTED 30% FOR PROJECTED INCREASES 1 - XX - 5XXXXX - 5250 AMMUNITION 1,000 1 - XX - 5XXXXX - 5280 METER SUPPLIES 100 1 - XX - 5XXXXX - 5280 STREET SIGNS 3,500 1 - XX - 5XXXXX - 5400 BOOKS, PUBS, SUB & MEMBERSHIPS 7,200 1 - XX - 5XXXXX - 5410 SCHOOLS & TRAINING 28,500 1 - XX - 5XXXXX - 5430 SEMINARS & MEETINGS 3,300 1 - XX - 5XXXXX - 5600 SMALL TOOLS & EQUIPMENT 12,800 1 - XX - 5XXXXX - 5910 TRANSFERS OUT 219,250 VARIOUS TRAINING INCLUDING REQUIRED PROFESSIONAL FIRE TRAINING
Page 7 of 37 GENERAL FUND EXPENDITURES CITY COUNCIL, ADMIN, FINANCE, COMMUNITY DEVELOPMENT, POLICE, FIRE, PUBLIC SERVICES, PARKS & RECREATION 1 - XX - 5XXXXX - 9900 ELECTION EXPENSE 2,500 1 - XX - 5XXXXX - 9980 CONTINGENCY COUNCIL APPROVES ADDITIONAL EXPENDITURES 69,148 FROM THIS; REMAINDER STAYS IN RESERVES OPERATING EXPENDITURES $ 1,040,223 GRANTS AND AID 1 - XX - 5XXXXX - 9600 GRANTS - CDBG HOUSING 700,000 1 - XX - 5XXXXX - 9605 GRANTS - SHIP CDBG HOUSING REHAB 250,000 1 - XX - 5XXXXX - 9610 GRANTS - FDLE EXPENDITURES 1,700 GRANTS AND AID $ 953,700
Page 8 of 37 GENERAL FUND EXPENDITURES CITY COUNCIL, ADMIN, FINANCE, COMMUNITY DEVELOPMENT, POLICE, FIRE, PUBLIC SERVICES, PARKS & RECREATION DEBT SERVICE 1 - XX - 5XXXXX - 7100 PRINCIPAL $ 28,000 1 - XX - 5XXXXX - 7200 INTEREST EXPENSE 2,300 DEBT SERVICE $ 30,300 COMP PLAN & POLICE VEHICLE LOANS TOTAL GENERAL FUND EXPENDITURES $ 3,892,462 TOTAL LESS GRANTS SHOWS REDUCTION PRIMARILY DUE TO DECREASE IN PERMITTING AND OUTSIDE CONSULTING WORK BEING DONE
Page 9 of 37 INFRASTRUCTURE FUND REVENUE ACCOUNT # ACCOUNT TITLE FY2008-2009 EXPLANATION SURTAX REVENUE 105-312600 LOCAL GOV'T. INFRASTRUCTURE SURTAX INCOME $ 385,050 PENNY SALES TAX 105-361100 INTEREST INCOME 2,000 TOTAL INFRASTRUCTURE SURTAX FUND $ 387,050
Page 10 of 37 INFRASTRUCTURE CAPITAL OUTLAY ADMIN 105-12 - 566000-9980 CONTINGENCY $ 87,350 COUNCIL APPROVES ADDITIONAL EXPENDITURES FROM THIS; REMAINDER STAYS IN RESERVES FIRE 105-22 - 566000-6400 CAPITAL OUTLAY - EQUIPMENT $ 2,500 K12 SAW CAPITAL OUTLAY $ 89,850850 DEBT SERVICE 105-12 - 566000-7100 PRINCIPAL $ 112,100 CITY COMPLEX LAND / CITY HALL/POLICE STATION 105-12 - 566000-7200 INTEREST EXPENSE 83,850 CITY COMPLEX LAND / CITY HALL/POLICE STATION 105-21 - 566000-7100 PRINCIPAL 19,000 3 TRAILBLAZERS 105-21 - 566000-7200 INTEREST EXPENSE 1,800 3 TRAILBLAZERS 105-22 - 566000-7100 PRINCIPAL 66,700 TAHOE AND 2 FIRE TRUCKS 105-22 - 566000-7200 INTEREST EXPENSE 13,750 TAHOE AND 2 FIRE TRUCKS DEBT SERVICE $ 297,200 ADMIN BUILDINGS, POLICE, FIRE & PUBLIC SERVICE VEHICLES TOTAL INFRASTRUCTURE EXPENDITURES $ 387,050
Page 11 of 37 CRA FUND REVENUE ACCOUNT # ACCOUNT TITLE FY2008-2009 EXPLANATION INCOME 190-311150 CRA PROPERTY TAX REVENUE - $ 60,000 190-311160 INTERGOVERNMENTAL REVENUES - MSTU 95,000 190-361100 INTEREST INCOME 400 190-381100 TRANSFERS IN 219,250 FIRE GRANT FUNDS FROM GENERAL FUND TRANSFER FROM RESERVES 37,300 TOTAL CRA FUND REVENUE $ 411,950
Page 12 of 37 CRA FUND EXPENDITURES PERSONAL SERVICES 190-90 - 590000-1200 REGULAR SALARIES & WAGES $ 205,850 190-90 - 590000-1400 OVERTIME 10,000 190-90 - 590000-1530 CHRISTMAS BONUS 750 190-90 - 590000-1600 VACATION PAY 12,100 190-90 - 590000-1700 SICK PAY 12,100 190-90 - 590000-1800 HOLIDAY PAY 9,300 190-90 - 590000-2100 FICA TAXES 19,000 190-90 - 590000-2200 RETIREMENT CONTRIBUTIONS 7,550 190-90 - 590000-2300 HEALTH INSURANCE 41,450 190-90 - 590000-2320 INSURANCE - LIFE\DISABILITY 3,700 190-90 - 590000-2350 DENTAL INSURANCE 4,450 190-90 - 590000-2390 FLEXIBLE SPENDING BENEFIT 11,100 190-90 - 590000-2400 WORKER'S COMPENSATION 15,350 PERSONAL SERVICES $ 352,700 PORTION OF ECONOMIC DEVELOPMENT DIRECTOR AND PLANNING MANAGER 1 FULL TIME POLICE OFFICER, 6 FIREFIGHTERS OPERATING EXPENDITURES 190-90 - 590000-3120 ATTORNEY FEES $ 3,000 190-90 - 590000-4120 POSTAGE AND FREIGHT 1,000 PUBLIC INFORMATION LETTERS 190-90 - 590000-4700 PRINTING & BINDING 2,000 BROCHURES AND FLYERS 190-90 - 590000-4900 ADVERTISING 1,000 190-90 - 590000-5400 BOOKS, PUBS, SUB & MEMBERSHIPS 2,500 CHAMBER OF COMMERCE, FRA, APA 190-90 - 590000-5430 SEMINARS & MEETINGS 2,000 190-90 - 590000-5840 CITY EVENTS 12,000 CINCO - $5,000, HERITAGE - $5,000, MISC. - $2,000 190-90 - 590000-9980 CONTINGENCY 35,750 ****SEE BELOW OPERATING EXPENDITURES $ 59,250 TOTAL CRA FUND EXPENDITURES $ 411,950 **** NO HISTORY EXISTS IN THIS FUND THAT CAN BE USED TO CALCULATE THE ALLOCATION OF NORMAL OPERATING EXPENDITURES AT THE TIME OF PREPARATION. WHEN THE FISCAL YEAR ENDS, THE CONTINGENCY ACCOUNT WILL BE REALLOCATED AMONGST OPERATING LINE ITEMS SUCH AS OPERATING AND OFFICE SUPPLIES BASED UPON A RATIONAL BASIS SUCH AS PERCENTAGE OF TIME WORKED WITHIN THE FUND, OR THE NUMBER OF PERSONNEL WORKING IN THE FUND.
Page 13 of 37 ESTIMATED REVENUES PAT EDUCATION FUND REVENUE ACCOUNT # ACCOUNT TITLE FY2008-2009 EXPLANATION INCOME 110-351950 POLICE EDUCATION $ 5,000 PERCENTAGE OF TRAFFIC TICKET REVENUE 110-361100 INTEREST INCOME 200 TOTAL PAT EDUCATION FUND REVENUE $ 5,200
Page 14 of 37 PAT EDUCATION EXPENDITURES OPERATING EXPENDITURES 110-21 - 521000-5430 POLICE EDUCATION EXPENSE (P.A.T.) $ 1,600 110-21 - 521000-9980 CONTINGENCY 3,600 TOTAL PAT EDUCATION EXPENDITURES $ 5,200
Page 15 of 37 POLICE FORFEITURE FUND REVENUE ACCOUNT # ACCOUNT TITLE FY2008-2009 EXPLANATION INCOME 120-351920 FORFEITURES CLEARED BY COURT $ 1,500 120-361100 INTEREST INCOME 400 TOTAL POLICE FORFEITURE FUND REVENUE $ 1,900
Page 16 of 37 POLICE FORFEITURE EXPENDITURES OPERATING EXPENDITURES 120-21 - 521000-5600 SMALL TOOLS & EQUIPMENT $ 1,900 TOTAL POLICE FORFEITURE EXPENDITURES $ 1,900
Page 17 of 37 POLICE AUTOMATION FUND REVENUE ACCOUNT # ACCOUNT TITLE FY2008-2009 EXPLANATION INCOME 130-351960 AUTOMATION AND TECHNOLOGY INCOME $ 15,000 PERCENTAGE OF TRAFFIC TICKET REVENUE 130-361100 INTEREST INCOME 400 TOTAL POLICE AUTOMATION REVENUE $ 15,400
Page 18 of 37 POLICE AUTOMATION EXPENDITURES OPERATING EXPENDITURES 130-21 - 521000-9980 CONTINGENCY $ 15,400 TOTAL POLICE AUTOMATION EXPENDITURES $ 15,400
Page 19 of 37 POLICE IMPACT FUND REVENUE ACCOUNT # ACCOUNT TITLE FY2008-2009 EXPLANATION INCOME 140-363220 IMPACT FEES $ 17,350 PROJECTED 50 UNITS FOR 2009 140-361100 INTEREST INCOME 500 TOTAL POLICE IMPACT REVENUE $ 17,850
Page 20 of 37 POLICE IMPACT FUND EXPENDITURES OPERATING EXPENDITURES 140-21 - 521000-5910 TRANSFERS OUT $ 7,150 DEBT SERVICE TO POLICE GENERAL FUND 140-21 - 521000-5280 CONTINGENCY 10,700 OPERATING EXPENDITURES $ 17,850 TOTAL POLICE IMPACT EXPENDITURES $ 17,850
Page 21 of 37 FIRE IMPACT FUND REVENUE ACCOUNT # ACCOUNT TITLE FY2008-2009 EXPLANATION INCOME 150-363225 IMPACT FEES $ 28,800 PROJECTED 50 UNITS FOR 2009 150-361100 INTEREST INCOME 200 TOTAL FIRE IMPACT REVENUE $ 29,000
Page 22 of 37 FIRE IMPACT FUND EXPENDITURES OPERATING EXPENDITURES 150-22 - 522000-9980 CONTINGENCY $ 29,000 TOTAL FIRE IMPACT EXPENDITURES $ 29,000
Page 23 of 37 PARKS / RECREATION IMPACT FUND REVENUE ACCOUNT # ACCOUNT TITLE FY2008-2009 EXPLANATION INCOME 160-363270 IMPACT FEES $ 15,690 PROJECTED 50 UNITS FOR 2009 160-361100 INTEREST INCOME 400 TOTAL PARKS/RECREATION IMPACT REV. $ 16,090
Page 24 of 37 PARKS & RECREATION IMPACT EXPENDITURES OPERATING EXPENDITURES 160-72 - 572000-9980 CONTINGENCY $ 16,090 TOTAL PARKS & REC IMPACT EXPENDITURES $ 16,090
Page 25 of 37 CITY ROAD IMPACT FUND REVENUE ACCOUNT # ACCOUNT TITLE FY2008-2009 EXPLANATION INCOME 170-363240 ROAD IMPACT FEES $ 25,000 PROJECTED 50 UNITS FOR 2009 170-361100 INTEREST INCOME 2,800 TOTAL CITY ROAD IMPACT REVENUE $ 27,800
Page 26 of 37 CITY ROAD IMPACT FUND EXPENDITURES OPERATING EXPENDITURES 170-41 - 541000-9980 CONTINGENCY $ 27,800 TOTAL CITY ROAD IMPACT EXPENDITURES $ 27,800
Page 27 of 37 ENTERPRISE FUND WATER / SEWER UTIILITY FUND REVENUE ACCOUNT # ACCOUNT TITLE FY2008-2009 EXPLANATION INCOME 400-343300 WATER SALES $ 757,000 INCLUDES ANNUAL CPI INCREASE PER ORDINANCE 400-343310 METER SALES 14,000 400-343320 SERVICE CHARGE 14,000 400-343330 CUT-ON FEES 10,000 400-343340 BACKFLOW FEES 1,500 400-343390 LATE CHARGES 14,700 400-361100 INTEREST INCOME 7,000 400-369910 MISCELLANEOUS INCOME 750 400-381100 TRANSFER FROM WATER IMPACT FUND 90,800 400-381100 TRANSFER FROM WASTEWATER IMPACT FUND 338,350350 400-384101 DEBT PROCEEDS IN 150,000 PRECONSTRUCTION LOAN PROCEEDS TOTAL WATER / SEWER FUND REVENUE $ 1,398,100
Page 28 of 37 ENTERPRISE FUND WATER / SEWER UTILITY FUND EXPENDITURES PERSONAL SERVICES 400 - XX - 5XX000-1200 REGULAR SALARIES & WAGES $ 270,450 PART OF DIRECTOR, DEPUTY DIR, ADMIN MGR, 4 FULL- TIME STAFF AND PORTION OF GEN FUND SALARIES 400 - XX - 5XX000-1300 OTHER SALARIES & WAGES 3,500 ON-CALL PAY 400 - XX - 5XX000-1400 OVERTIME 8,450 400 - XX - 5XX000-1530 CHRISTMAS BONUS 950 400 - XX - 5XX000-1600 VACATION PAY 20,300 400 - XX - 5XX000-1700 SICK PAY 15,750 400 - XX - 5XX000-1800 HOLIDAY PAY 17,100 400 - XX - 5XX000-2100 FICA TAXES 24,900 400 - XX - 5XX000-2200 RETIREMENT CONTRIBUTIONS 32,400 400 - XX - 5XX000-2300 HEALTH INSURANCE 54,800 400 - XX - 5XX000-2320 INSURANCE - LIFE\DISABILITY 4,950 400 - XX - 5XX000-2350 DENTAL INSURANCE 5,900 400 - XX - 5XX000-2390 FLEXIBLE SPENDING BENEFIT 14,700 400 - XX - 5XX000-2400 WORKER'S COMPENSATION 9,550 400 - XX - 5XX000-2450 EMPLOYEE TESTING & SCREENING 250 400 - XX - 5XX000-2500 UNEMPLOYMENT COMPENSATION 3,000 PERSONAL SERVICES $ 486,950 OPERATING EXPENDITURES 400 - XX - 5XX000-3100 PROFESSIONAL SERVICES $ 52,000 400 - XX - 5XX000-3120 ATTORNEY FEES 3,000 400 - XX - 5XX000-3200 AUDIT SERVICES 20,000 400 - XX - 5XX000-3410 TECHNICAL SUPPORT 20,000 GENERAL SUPPORT, NEW SYSTEM TRAINING 400 - XX - 5XX000-4000 LOCAL TRAVEL 2,000 400 - XX - 5XX000-4100 TELEPHONE 6,000 400 - XX - 5XX000-4110 INTERNET SERVICE 350 400 - XX - 5XX000-4120 POSTAGE AND FREIGHT 1,500 CCR AND INFORMATION MAIL OUT 400 - XX - 5XX000-4300 PUBLIC UTILITIES 30,000 400 - XX - 5XX000-4400 RENTAL AND LEASES 1,000 400 - XX - 5XX000-4510 INSURANCE - AUTO 3,450 400 - XX - 5XX000-4520 INSURANCE - PROPERTY & LIABILITY 13,000 400 - XX - 5XX000-4610 R&M - VEHICLES 5,500 400 - XX - 5XX000-4620 R&M - BUILDINGS 2,500 400 - XX - 5XX000-4630 R&M - STREETS 5,000
Page 29 of 37 ENTERPRISE FUND WATER / SEWER UTILITY FUND EXPENDITURES 400 - XX - 5XX000-4650 R&M - EQUIPMENT 5,000 400 - XX - 5XX000-4660 R&M - WATER TANKS & GENERATORS 6,500 PM, TANK CLEANING, DEP INSPECTION 400 - XX - 5XX000-4670 R&M - GROUNDS 1,500 400 - XX - 5XX000-4690 R&M - WELLS, PUMPS, WTR LINES 10,000 400 - XX - 5XX000-4700 PRINTING & BINDING 100 PRINTING ANNUAL WATER QUALITY REPORT 400 - XX - 5XX000-5100 OFFICE / OPERATING SUPPLIES 4,500 400 - XX - 5XX000-5200 UNIFORMS 1,900 400 - XX - 5XX000-5210 WATER ANALYSIS 4,500 TTHMS AND LEAD & COPPER SAMPLES, ADDITIONAL 400 - XX - 5XX000-5220 CHEMICALS 20,000 400 - XX - 5XX000-5240 GAS/FUEL 16,650 ADJUSTED 30% FOR PROJECTED INCREASES 400 - XX - 5XX000-5280 METER SUPPLIES 6,500 400 - XX - 5XX000-5400 BOOKS, PUBS, SUB & MEMBERSHIPS 700 AWWA, FWPCOA 400 - XX - 5XX000-5410 SCHOOLS & TRAINING 4,500 400 - XX - 5XX000-5600 SMALL TOOLS & EQUIPMENT 5,000 400 - XX - 5XX000-5910 TRANSFERS OUT 234,950 COVERS WATER EXPENSES PAID IN GENERAL FUND 400 - XX - 5XX000-6450 WATER METERS 4,900 $188.50 EACH X 50 NEW HOMES 400 - XX - 5XX000-9300 CONSUMPTIVE USE PERMIT 4,000 400 - XX - 5XX000-9980 CONTINGENCY 6,000 OPERATING EXPENDITURES $ 502,500 CAPITAL OUTLAY 400 - XX - 5XX000-6800 CAPITAL OUTLAY - SOFTWARE $ 60,000 FUNDS TRANSFERRED FROM IMPACT FEES DEBT SERVICE 400 - XX - 5XX000-7100 PRINCIPAL $ 224,600 400 - XX - 5XX000-7200 INTEREST EXPENSE 124,050 DEBT SERVICE $ 348,650 WATER LINE EXPANSION AND VEHICLES TOTAL WATER / SEWER FUND EXPENDITURES $ 1,398,100
Page 30 of 37 ENTERPRISE FUND STORMWATER FUND REVENUE ACCOUNT # ACCOUNT TITLE FY2008-2009 EXPLANATION INCOME 450-343999 STORMWATER $ 102,000 FEE INCREASE FROM $3 TO $5 PER MONTH 450-361100 INTEREST INCOME 500 TRANSFER FROM RESERVES 12,800 TOTAL STORMWATER FUND REVENUE $ 115,300
Page 31 of 37 ENTERPRISE FUND STORMWATER PERSONAL SERVICES 450-38 - 538000-1200 REGULAR SALARIES & WAGES $ 26,350 450-38 - 538000-1530 CHRISTMAS BONUS 150 450-38 - 538000-1600 VACATION PAY 3,600 450-38 - 538000-1700 SICK PAY 3,500 450-38 - 538000-1800 HOLIDAY PAY 3,800 450-38 - 538000-2100 FICA TAXES 2,900 450-38 - 538000-2200 RETIREMENT CONTRIBUTIONS 3,750 450-38 - 538000-2300 HEALTH INSURANCE 16,300 450-38 - 538000-2320 INSURANCE - LIFE\DISABILITY 1,500 450-38 - 538000-2350 DENTAL INSURANCE 1,750 450-38 - 538000-2390 FLEXIBLE SPENDING BENEFIT 4,400 450-38 - 538000-2400 WORKER'S COMPENSATION 1,700 450-38 - 538000-2450 EMPLOYEE TESTING & SCREENING 100 PERSONAL SERVICES $ 69,800 OPERATING EXPENDITURES 450-38 - 538000-4510 INSURANCE - AUTO 1,800 450-38 - 538000-4520 INSURANCE - LIABILITY 1,150 450-38 - 538000-4650 R&M - EQUIPMENT 500 450-38 - 538000-4670 R&M - GROUNDS 6,000 450-38 - 538000-5200 UNIFORMS 400 450-38 - 538000-5240 GAS/FUEL 500 450-38 - 538000-5410 SCHOOLS & TRAINING 500 OPERATING EXPENDITURES $ 10,850 CAPITAL OUTLAY 450-38 - 538000-6800 CAPITAL OUTLAY - SOFTWARE $ 7,750 DEBT SERVICE 450-38 - 538000-7100 PRINCIPAL $ 24,550 450-38 - 538000-7200 INTEREST EXPENSE 2,350 DEBT SERVICE $ 26,900 PART OF DIRECTOR, OFFICE MGR, 1 FULLTIME WKR TOTAL STORMWATER FUND EXPENDITURES $ 115,300
Page 32 of 37 ENTERPRISE FUND SANITATION FUND REVENUE ACCOUNT # ACCOUNT TITLE FY2008-2009 EXPLANATION INCOME 460-343400 SANITATION SERVICE FEES $ 441,600 REVENUE @ $23 PER MONTH PER CUSTOMER 460-343410 FUEL ADJUSTMENT SURCHARGE REVENUE 36,000 460-343430 RECYCLING REVENUE 100 460-361100 INTEREST INCOME 200 TOTAL SANITATION REVENUE $ 477,900
Page 33 of 37 ENTERPRISE FUND SANITATION PERSONAL SERVICES 460-34 - 534000-1200 REGULAR SALARIES & WAGES $ 2,800 PORTION OF OFFICE MGR AND BILLING CLERK 460-34 - 534000-1530 CHRISTMAS BONUS 50 460-34 - 534000-1600 VACATION PAY 200 460-34 - 534000-1700 SICK PAY 150 460-34 - 534000-1800 HOLIDAY PAY 150 460-34 - 534000-2100 FICA TAXES 300 460-34 - 534000-2200 RETIREMENT CONTRIBUTIONS 350 460-34 - 534000-2300 HEALTH INSURANCE 600 460-34 - 534000-2320 INSURANCE - LIFE\DISABILITY 50 460-34 - 534000-2350 DENTAL INSURANCE 100 460-34 - 534000-2390 FLEXIBLE SPENDING BENEFIT 150 460-34 - 534000-2400 WORKER'S COMPENSATION 100 460-34 - 534000-2500 UNEMPLOYMENT COMPENSATION 1,000 PERSONAL SERVICES $ 6,000 OPERATING EXPENDITURES 460-34 - 534000-3495 FRANCHISE TRASH COLLECTION $ 319,800 460 34 534000 3496 FUEL ADJUSTMENT SURCHARGE 36,000 460-34 - 534000-5910 TRANSFERS OUT 116,100 TOTAL SANITATION FUND EXPENDITURES $ 477,900
Page 34 of 37 WATER IMPACT FUND REVENUE ACCOUNT # ACCOUNT TITLE FY2008-2009 EXPLANATION INCOME 420-363230 WATER IMPACT FEES $ 90,800 FROM NEW DEVELOPMENTS - 50 PERMITS TOTAL WATER IMPACT REVENUE $ 90,800
Page 35 of 37 WATER IMPACT FUND EXPENDITURES OPERATING EXPENDITURES 420-33 - 533000-5910 TRANSFERS OUT $ 90,800 SOFTWARE EXP. / LOAN PMTS TO WATER FUND TOTAL WATER IMPACT EXPENDITURES $ 90,800
Page 36 of 37 WASTEWATER IMPACT FUND REVENUE ACCOUNT # ACCOUNT TITLE FY2008-2009 EXPLANATION INCOME 440-363235 WASTEWATER IMPACT FEES $ 165,000 FROM NEW DEVELOPMENTS - 50 PERMITS 440-361100 INTEREST INCOME 9,000 TRANSFER FROM RESERVES 164,350 TOTAL WASTEWATER IMPACT REVENUE $ 338,350
Page 37 of 37 WASTEWATER IMPACT FUND EXPENDITURES OPERATING EXPENDITURES 440-35 - 535000-5910 TRANSFERS OUT 338,350 DEBT COVERAGE IN UTILITY FUND TOTAL WASTEWATER IMPACT EXPENDITURES $ 338,350