TOWN OF MOUNT GILEAD NORTH CAROLINA FISCAL YEAR 20172018 Proposed Budget PREPARED BY: MATTHEW CHRISTIAN TOWN MANAGER
TABLE OF CONTENTS Town Manager's Budget Message... 1 Budget Overview General Fund... 4 Enterprise Fund... 9 Budget Ordinance... 12 Fee Schedule... 16 Budget Details Financial Summary... 18 General Fund Revenues... 19 General Fund Expenditures... 23 Enterprise Revenues... 32 Enterprise Expenditures... 34 Debt Service Fund... 38 Debt Service Reserve Func... 38
Town Manager s Budget Message FY 20172018 Mayor Joseph Chip Miller, Jr. Board of Commissioners Town of Mount Gilead PO BOX 325 110 West Allenton St. Mount Gilead, NC 27306 The Honorable Mayor Miller, Town Board of Commissioners, and Citizens of Mount Gilead: This budget was prepared under the general direction of the Town Board in response to the goals established during the Annual Board Retreat, budget workshops, and in direct response to the needs of our community. The FY 20172018 budget continues the current level of services provided for the citizens of Mount Gilead. As requested by the Board, this budget is balanced by a $0.57 tax rate per hundred dollar valuation. There are no proposed increases to water rates or solid waste fees. There is a $5 increase to wastewater base rates due to increased operating cost and future capital projects. Each cent on the tax rate represents approximately $7,438. The estimated assessed tax valuation for the Town of Mount Gilead as of January 1, 2017 is $78,507,871 and an estimated collection rate of 94.75% was used for real and personal taxes. The town utilized a conservative formula to project real and personal taxes at a level under the allowable rate by state law. The tax yield at the current collection rate results in a conservative budgeted amount of $424,000. Sales tax and other franchise taxes were estimated using the North Carolina League of Municipalities projections. The budget proposal takes a conservative approach to revenue projections. The new state sales tax structure could result in even greater revenue for the town. The sales tax increase is a new state formula and is dependent on consumer spending and other variables. In the proposed budget a modest increase in sales tax is projected. 1
This budget includes: An available 3% merit increase for employees with over a year of service based on performance reviews. Additional increase for equity adjustments and new certifications Reduced health insurance cost resulting from a switch to the NC State Health Plan for Teachers and State Employees Included $3000 in funding for façade grant program and $1,500 for beautification projects Funding for all debt service (police vehicles, fire engine, water main, and waste water treatment plant improvements) Appropriated Powell Funds ($55,000) and current Powell Funds ($41,000) utilized for street repaving project. Appropriated Fund balance of $100,862 for capital projects and new equipment. Included increased funding for equipment, vehicle, and building maintenance for all departments. Maintained operation expenses to continue services to citizens at the current levels Engineering and financial fees for the CWSRF project to renovate the aging wastewater treatment plant and collection system. Proposed increase to base sewer rates for all customers. Balanced budget for both the General Fund and Enterprise Fund The proposed wastewater baserate increase of $5 for all customers is based on the increased operating cost of maintaining the wastewater treatment plant and collection system. This proposed increase is based on the auditor s recommendations over the previous audits and the future financial obligations of necessary capital projects. Primarily, the Town will begin a $2.9 million project in FY 20172018 to reconstruct the headworks of the wastewater plant, replace aging screw pumps, and rehabilitate the collection system extending north along Lilly s Bridge Road. The future financial burden of these improvements highlights the need for increasing revenues. Overall the proposed budget streamlines operational expenses and maintains service levels within the existing tax rate. The proposed increases are all within enterprise activities which must be run as business activities designed to reach certain profit outputs. This budget does utilize appropriated fund balance to pay for capital items, new equipment, and other professional services. The Town will also utilize Powell Funds (state provided funds that can only be spent on street maintenance) to repave significant portion of streets and sidewalks. The state is now requiring towns to utilize these funds or risk reductions in future allocations. Our goal over the next year will be to provide the citizens of Mount Gilead excellent service utilizing the items and expenditures presented in this budget to improve their quality of life. I am pleased to present this budget proposal for your consideration. Town staff has worked diligently to review current spending, provide areas to cut, and make recommendations of capital projects. 2
Copies of the budget proposal are on file with the Town Clerk and available inspection and review by the public. I recommend scheduling a Public Hearing at the next regularly scheduled Board of Commissioners meeting held on Tuesday, June 20, 2016 at Mount Gilead Fire Department. The Board of Commissioners may vote to approve the budget at any point following the Public Hearing. The Budget needs to be adopted no later than June 30 th. If you have any questions, comments, or suggestions please feel free to notify me and I will work to include those areas in the final budget. Sincerely, Matthew Christian Town Manager 3
Summary of 20172018 Budget BUDGET OVERVIEW The following document is a detailed summary of the 20172018 Budget. The Town of Mount Gilead utilizes a departmental budget. Funds or expenditures are allocated to departments within two primary funds. The General Fund serves as the primary fund for all governmental operations and expenditures. The second fund is the Enterprise Fund and this fund is utilized for the business operations of the water and waste water system. The Enterprise fund is designed to function as a business generating profits to pay for all expenses including current and future capital improvements. There are two additional funds, the Debt Service & Debt Service Reserve Fund, which are utilized to meet the debt service requirements of the Main Street Water Line Replacement completed in 2016. The monies in these funds are transferred from the Enterprise Fund. GENERAL FUND (10 FUND) The General Fund or 10 Fund comprises all of the revenues from property, sales, and other taxes and governmental fee collections (excluding water and sewer operations). The General Fund includes all operational expenses for the following departments: Administration, Police, Fire, Streets, Parks and Recreation, Powell Bill, and Governing Body. REVENUE This budget includes no property tax increase with the rate to remain at $0.57 per $100 valuation. Sales tax numbers are expected to increase for the Town; however, we have only calculated minor increases at this time. Staff is not recommending any increases in the monthly solid waste fee. The total revenue projection is $1,107,791. The projected real and personal tax revenue is $424,000. The proposed budget includes appropriated fund balance of $100,956 for capital projects. The proposed budget also includes $55,000 of appropriated Powell Fund Balance for street resurfacing and sidewalk repair. Staff is anticipating decrease in property tax, but an increase in sales tax. In order to maintain fiscally conservative budget estimations, only modest increases are being projected in this budget. 4
EXPENSES After careful consideration the following budget recommendations represents Board goals, departmental input, and community needs within the existing tax rate of $0.57 per $100 valuation. The total recommended budget is $ 1,107,697 and this includes $100,862 in appropriated fund balance. EXPENSES Administration $ 147,100 Streets and Grounds $ 98,450 Planning $ 0 Solid Waste $ 79,000 Parks and Rec $ 75,035 Police $ 480,516 Fire $ 59,260 Redevelopment Corp $ 5,080 Powell Bill $ 95,100 Cemetery $ 500 Governing Body $ 57,550 Library $ 10,200 EXPENSE TOTAL $ 1,107,791 The budget recommendation includes a merit pool of up to a 3% increase for all full time employees with over a year of service. Merit increases will be made at the determination of the Town Manager and Department Heads based on performance reviews and town policy. All debt service payments for vehicles are included in each department s budget including the payments for the two new police cars and the escrow payment for a future fire truck. Departmental Highlights Administration: The proposed budget for Administration is $147,100. The Administration budget includes a capital purchase from appropriate fund balance for the purchase and installation of new IT network infrastructure and security system for Town Hall. Streets and Grounds: The proposed budget for Streets and Grounds Maintenance is $98,450. The maintenance department continues to reduce cost by maintaining current equipment. As a result, there are notable increases for vehicle maintenance and supplies. The budget includes the purchase of a new lawn mower for $8,700. This budget also 5
includes new equipment such as chain saws, pole saws, and other tools needed to clear and maintain our roadways. Planning & Zoning: In previous years the Planning & Zoning budget had minimal appropriations, primarily to pay for legal advertisements. Since there is no staff dedicated to this department, all advertising funds were included in the Administration budget for FY 20172018. Solid Waste: The proposed budget for Solid Waste is $79,000. This recommendation includes the cost for curbside collections projected to be $66,000 and leaf, limb, and white goods projected to be $13,000. The Town conducts a semiannual townwide inventory survey to ensure the accurate number of carts is on our account. Parks & Recreation: The proposed budget for Recreation is $75,035. Funds provided by Montgomery County reduce the participant fee for the Summer Park Program. Additionally, the county has also committed to providing an additional $10,000 for improvements to park facilities. The town intends to use this new revenue, along with a dollarfordollar match from appropriated fund balance, to apply for a PARTF grant during the next funding cycle. Therefore, the Parks & Recreation budget includes a $20,000 expense reserved for the match required by the PARTF grant. Police: The proposed budget for the Police Department is $480,516. Highlights in this recommendation include the second installment payment for the purchase and outfitting of the two police vehicles purchased last year totaling $19,513. The Police Department budget maintains current overtime and reserve officer levels. The Department is fully staffed and all probationary officers will transition to full time permanent positions during this budget year. Notable increases to this department include funds to purchase new body cameras, necessary building repairs/improvements. Fire: The proposed budget for the Fire Department is $59,260. This recommendation includes capital for equipment purchases for hose and gear through the North Carolina Department of Insurance Grant. All other operational expenses were evaluated and adjusted to reflect actual current rates, this included adjustments for onetime equipment test. The budget decreased significantly from the previous fiscal year following the completion of substantial building renovations. Redevelopment Corporation: The proposed budget for the Redevelopment Corporation is $5,080. This reflects pass through money which has a matching revenue of $5,080 generated through rent. Powell Fund: The proposed budget for Powell Fund is $95,100. The recommendation includes the 2017/2018 allotted amount of 40,100, and $55,000 appropriated from the Powell Fund. Powell Funds are provided to municipalities from the state gasoline tax and can only be spent on street related projects. The state has also change the allocation rule to encourage municipalities to spend these funds. The Town must spend funds in order to prevent a future reduction in our allocation. The Town plans to resurface and pave up to 2 miles of street this summer. 6
Cemetery: The proposed budget for the Cemetery is $500. In future years the cemetery budget should be included in the Streets and Grounds or Governing Body budget. Governing Body: The proposed budget for Governing Body $57,550. This recommendation includes audit and attorney expenses, funding contributions, travel and training, election expenses, and insurance bonds. The Governing Body budget also includes funds of $3,000 for façade grants and $1,500 for other beautification projects. Library: The proposed budget for Library is $10,200. This recommendation includes contributions to the library and expenses for building improvements. In future budgets the library budget should be included in the Streets and Grounds and/or Governing Body. The following graph depicts the funding break down by department: 7
Fund Balance Appropriated The Town maintains a fund balance, or savings account, to ensure it can continue operations in the event of an emergency or unexpected delay in revenue. The available fund balance is also used to hold excess funds from previous budgets and utilized to make purchases of necessary capital items. The Town strives to maintain a healthy fund balance well above the state required 8% of operating budget. Appropriated fund balance indicates the Town intends to utilize money from this fund typically for capital (one time) purchases as opposed to subsidize operating needs. The proposed budget includes appropriated fund balance in the amount of $100,956 for capital projects and purchases. This number varies from year to year depending on how the Board of Commissioners prioritizes capital purchases and other expenses. The Town s overall available fund balance remains at a healthy level even with the current budget year s appropriation level. The total combined fund balance as of June 30, 2016 was $1,277,659. The total available (unassigned) fund balance was $785,134. The FY 20152016 budget had $143,000 of appropriated fund balance, and the following FY 20162017 budget had $51,807 appropriated fund balance. The proposed $100,956 is a notable increase from the current FY 20162017 budget, but it is not outside of historical trends. It is possible with conservative revenue projections to end the year with a much smaller appropriated fund balance level. The Town will still be in good fund balance position with the proposed budget. Powell Fund Powell Funds are provided by the state and can only be spent on street maintenance. The state is now requiring towns to utilize these funds or risk reductions in future allocations. The Powell Fund Balance as of June 30, 2016 was $250,814. During the fall of 2016 the town repaved nearly two miles of streets and numerous other repairs, spending $57,624. Therefore, the remaining balance at the end of FY2016/2017 is expected to be a healthy fund balance. The proposed budget increases the Powell Bill expenditures to $95,100 to remain below the maximum fund balance requirement mandated by the state. 8
ENTERPRISE FUND (20 FUND) The Town operates the water and waste water system through an enterprise fund. These operations are treated like a business. In order to continue to provide these services the Town must make a profit or obtain grants in order to replace aging infrastructure. REVENUE Revenue in the Enterprise Fund is derived directly from consumer fees or rates. The Town of Mount Gilead purchases water from Montgomery County and sells it directly to our consumers. This process involves the entire infrastructure necessary to deliver the water and to collect the waste water from the consumer, the infrastructure necessary to treat the waste, and the staffing to service the infrastructure and collect payments. The total projected revenue from the sale of water and treatment of waste water is $970,056. This includes $203,863 from the sale of water, $277,843 from the treatment of waste water in town, and $488,350 from the treatment of waste water from out of town. Staff is proposing a $5 increase to all wastewater rate structures. This base rate increase is necessary to offset the increased operating and capital expenses necessary to maintain the wastewater treatment plant and collection system. This increase results in a maximum annual increase of $60 for a customer who receives service for all 12 months of the fiscal year. This proposed increase is based on the auditor s recommendations over the previous audits and the future financial obligations of capital projects required to provide safe, clean, and reliable disposal of waste. EXPENSES The expenses for the Enterprise Fund are established by department and include: Administration, Water, Collections (Sewer), Waste Water Treatment Plant, Governing Body, and Debt Service. All of the expenses in this fund are associated with the business operations of the water and waste water department. EXPENSES Administration $ 229,369 Water $ 278,921 Collections $ 247,079 WWTP $ 269,771 Debt Service $ 97,694 EXPENSE TOTAL $ 1,122,834 9
Departmental Highlights Administration: The proposed budget for Enterprise Administration is $229,369. This recommendation includes funding for a part time administrative position, as well as new IT equipment to store utility data. Additionally, this budget has increased substantially from the previous year due to the estimated $47,000 in closing costs required to obtain the Clean Water State Revolving Fund (CWSRF) loan. Water Operations: The proposed budget for Water Operations is $278,921. This recommendation includes the purchase of water from Montgomery County for $136,000. Collection System: The proposed budget for the Collection System is $247,079. This recommendation includes capital outlay contingency for equipment and sewer lines. This department also includes expenses for the county to collect out of town sewer bills. Another notable expenditure is a share of the engineering fees required to prepare the environmental reports for the CWSRF project. Waste Water Treatment Plant: The proposed budget for the Waste Water Treatment Plant is $269,771. This includes capital outlay of $25,000 for major capital repairs or maintenance. The budget also includes $16,000 to cover the remaining share of the engineering fees required to prepare the environmental reports for the CWSRF project. The budget also includes necessary laboratory testing and equipment. Debt Service: The proposed budget for Debt Service is $94,694. This includes debt service from Waste Water Treatment Plant improvements, as well as transfers to the Debt Service and Debt Service Reserve Funds established to cover the debt service for the Main Street Water Main Project. The graph on the following page depicts the funding break down by department: 10
Proposed Budget (DRAFT) A draft budget has been attached. If you have any question regarding the draft please let me know and we can work to answer or make corrections. I am recommending the Board hold a Public Hearing on Tuesday June 20, 2017 at the Mount Gilead Fire Department. It was staff s goal to present a draft budget that was balanced and could be adopted in its current form to guide the town during the next fiscal year. Each department carefully reviewed the budget and made recommendations based on current plans and historical information. The budget presented is a balanced departmental budget. I am proud to submit this budget on behalf of our staff. Respectfully submitted, Matthew Christian Town Manager 11
TOWN OF MOUNT GILEAD NORTH CAROLINA Budget Ordinance FISCAL YEAR 20172018 AN ORDINANCE CONCERNING APPROPRIATIONS AND THE RAISING OF REVENUE FOR THE FISCAL YEAR BEGINNING JULY 1, 2017 BE IT ORDAINED by the Board of Commissioners of the Town of Mount Gilead, North Carolina, pursuant to N.C.G.S 15917, that the following anticipated fund revenues and departmental expenditures, certain fee and charge schedules, and with certain restrictions and authorizations, are hereby appropriated and approved for the operation of the Town Government and its activities for the Fiscal Year beginning July 1, 2017 and ending June 30, 2018. Pursuant to N.C.G.S. 15917, departmental expenditures for the Fiscal Year 20172018 shall not exceed the estimated departmental totals depicted in the Budget Summary; revenues for the 20172018 Fiscal Year shall equal total expenditures; and revenues from the Ad Valorem property tax shall be levied in the amount of $.57 per One Hund red Dollars ($100) of assessed valuation on all taxable property. Section 1: Summary Revenue REVENUES General Fund $ 1,006,111 Grant Revenue $ 1,500 Redevelopment Corporation $ 5,080 Powell Bill Funds $ 95,100 Water and Sewer Fund $ 1,122,834 TOTAL REVENUE $ 2,230,625 Section 2: Summary Expenditures Authorized Expenditures / Transfers Out By Department EXPENDITURES GENERAL FUND Administration $ 147,100 Streets and Grounds $ 98,450 Planning and Zoning $ 0 Solid Waste $ 79,000 Parks and Recreation $ 75,035 Police Department $ 480,516 12
Fire Department $ 59,260 Redevelopment Corporation $ 5,080 Powell Bill $ 95,100 Cemetery $ 500 Governing Body $ 57,550 Library $ 10,200 TOTAL GENERAL FUND $ 1,107,791 ENTERPRISE FUND Administration $ 229,369 Water Operations $ 278,921 Waste Water Collections $ 247,079 Waste Water Plant $ 269,771 Debt Service $ 97,694 TOTAL ENTERPRISE FUND $ 1,122,834 TOTAL EXPENDITURES $ 2,230,625 Section 3: Powell Bill Fund & Fund Balance General Fund Anticipated Revenues / Transfers In FUND TRANSFERS Powell Bill Current $ 40,100 Powell Bill Fund Transfer $ 55,000 Appropriated Fund Balance $ 100,956 POWELL BILL AND FUND BALANCE TOTAL $ 196,056 Section 4: Special Funds FUND TRANSFERS Debt Service Fund $ 27,250 Debt Service Reserve Fund $ 2,750 SPECIAL FUND TOTAL $ 30,000 13
Section 5: Levy of Taxes There is hereby levied, for Fiscal Year 20172018, an Ad Valorem Tax Rate of $0.57 per One Hundred Dollars ($100.00) valuation of taxable property as listed for taxes as of January 1, 2017, for the purpose of maintaining the revenue from current taxes as set forth in the foregoing estimates of revenues, and in order to finance the foregoing applicable appropriations. This rate of tax is based on an estimated assessed valuation of $78,507,871 and an estimated collection rate of 94.75% for real and personal property. Section 6: Fees Schedule There are hereby established, for the Fiscal Year 20172018, various fees and charges as contained in Attachment A. Section 7: Special Authorization Budget Officer The Town Manager shall serve as the Budget Officer. The Budget Officer shall be authorized to reallocate appropriations within departments, and among the various line accounts not organized by departments, as deemed necessary. The Budget Officer is hereby authorized to make any budget transfers as may be required within each fund, not to exceed ten percent (10%) of the appropriated monies for the department whose allocation is reduced. The Budget Officer is also authorized to recommend allocation of funds remaining in each department, after all bills are paid and prior to closing of the books. Notification of all such transfers shall be made to the Town Board at its next meeting following the date of the transfer. Interfund transfers, established in the Budget Ordinance, may be accomplished without additional approval from the Town Board. Section 8: Restrictions Budget Officer Interdepartmental transfer of monies and Governing Body funds, except as noted in Section 7, shall be accomplished by Board of Commissioners authorizations only. Utilization of appropriations contained in Appropriations from Fund Balance may be accomplished only with specific approval of the Board of Commissioners. Section 9: Utilization of Budget Ordinance This ordinance shall be the basis of the financial plan for the Town of Mount Gilead Municipal Government during the 20172018 Fiscal Year. The Town Manager shall administer the budget and shall ensure that operating officials are provided guidance and sufficient details to implement their appropriate portion of the budget. 14
ATTACHMENT A PROPOSED FEE SCHEDULE EFFECTIVE JULY 1, 2017 WATER GALLONS WATER RATES (Residential and Institutional) INTOWN WATER RATES OUTOFTOWN 0 Gallons <Base Rate> $7.53 $15.05 Consecutive System Agreement Montgomery County Monitor Assessment Fee$1.62 $1.62 Cost 1 to 1,000 Gallons $5.87 per 1,000 $11.40 per 1,000 Cost 1,001 to 2,000 Gallons $5.87 per 1,000 $11.40 per 1,000 Cost 2,001 to 3,000 Gallons $6.37 per 1,000 $11.40 per 1,000 Cost 3,001 to 4,000 Gallons $6.47 per 1,000 $11.40 per 1,000 Cost 4,001 to 5,000 Gallons $6.57 per 1,000 $11.40 per 1,000 Cost Greater than 5,000 Gallons $6.67 per 1,000 $11.40 per 1,000 WATER GALLONS (Commercial and Industrial) WATER RATES INTOWN WATER RATES OUTOFTOWN 0 Gallons <Base Rate> $10.00 $15.05 Consecutive System Agreement Montgomery County Monitor Assessment Fee$1.62 $1.62 Cost 1 to 1,000 Gallons $5.87 per 1,000 $11.40 per 1,000 Cost 1,001 to 2,000 Gallons $5.87 per 1,000 $11.40 per 1,000 Cost 2,001 to 3,000 Gallons $6.37 per 1,000 $11.40 per 1,000 Cost 3,001 to 4,000 Gallons $6.47 per 1,000 $11.40 per 1,000 Cost 4,001 to 5,000 Gallons $6.57 per 1,000 $11.40 per 1,000 Cost Greater than 5,000 Gallons $6.67 per 1,000 $11.40 per 1,000 SEWER GALLONS (Residential and Institutional) SEWER RATES INTOWN 0 Gallons <Base Rate> $10.80 Cost 1 to 1,000 Gallons $7.31 per 1,000 Cost 1,001 to 2,000 Gallons $7.31 per 1,000 Cost 2,001 to 3,000 Gallons $7.31 per 1,000 Cost 3,001 to 4,000 Gallons $7.31 per 1,000 Cost 4,001 to 5,000 Gallons $7.37 per 1,000 Cost Greater than 5,000 Gallons $7.50 per 1,000 SEWER GALLONS (Commercial and Industrial) SEWER RATES INTOWN 0 Gallons <Base Rate> $15.00 Cost 1 to 1,000 Gallons $7.31 per 1,000 Cost 1,001 to 2,000 Gallons $7.31 per 1,000 Cost 2,001 to 3,000 Gallons $7.31 per 1,000 Cost 3,001 to 4,000 Gallons $7.31 per 1,000 Cost 4,001 to 5,000 Gallons $7.37 per 1,000 Cost Greater than 5,000 Gallons $7.50 per 1,000 LATE FEE APPLIED AFTER THE 5TH OF THE MONTH $10.00 SEWER GALLONS (OUTOFTOWN) (Residential, Commercial, and Institutional) SEWER RATES OUTOFTOWN 0 to 2,000 gallons $30.00 minimum Cost per 1,000 Gallons $7.50 per 1,000 SEWER GALLONS (OUTOFTOWN) SEWER RATES OUTOFTOWN (Industrial) 0 Gallons <Base Rate> $15.10 Cost per 1,000 Gallons $13.87 per 1,000 16
SOLID WASTE FEE $11.50 $9.50 per additional can SOLID WASTE ONLY CUSTOMERS LATE FEE REDELIVERY FEE GENERATION FEE $11.50 $2.00 $5.00 WATER/SEWER CONNECTION FEES INTOWN OUTOFTOWN Water and Sewer Connection Fees/No reduction for Water Only $90.00 $90.00 ReConnection Fee if water is disconnected for nonpayment $75.00 $75.00 Reconnection for service disconnected for a period greater than one year Same owner as when service was disconnected Property changed owners since disconnected $200.00 $300.00 Meter Tampering $250.00 $250.00 Hydrant Tampering Fee $750.00 $750.00 Water Tap 3/4 Inch $600.00 $1,200.00 Water Tap 1 inch $750.00 $1,500.00 Sewer Tap $800.00 $5,000.00 Note: Connections crossing streets and/or sidewalks require additional man hours, work, fill dirt, gravel and asphalt repaving. The Town must add a miminum charge of $850, plus any additional fees applicable to the listed tap fee to cover additional costs. NOTE: RESIDENTIAL OR COMMERCIAL TAPS REQUIRING LARGER METERS THAN SPECIFIED HEREIN WILL BE PRICED AT COST CEMETARY PLOTS INTOWN OUTOF TOWN (See the Code of Ordinances for Cemetery Regulations) $400.00 $800.00 ADMINISTRATIVE FEES AMOUNT Zoning Permit $35.00 Copies (Town Documents) $.06 per page Flood Plain Ordinance (Full Copy) $10.00 Subdivision Ordinance (Full Copy) $10.00 Code or Zoning Ordinance (Full Copy) $25.00 Change in Code of Ordinance $300.00 Mobile Home Park $300.00 Subdivision, minor $50 + $10 per lot Subdivision, major $100 + $10 per lot Telecommunications Tower Permit $50 Zoning Verification Letter $20 Administrative Review (Initial Meeting) $300 Administrative Review (Additional Hourly) $30 per hour Resoning $300 Conditional Use Permit $300 Zoning Decision Appeal $300 Zoning Ordinance Change $300 Zoning Variance $400 Consultine Engineering Review Fees $100 + actual cost incurred by Town Adopted: Signature: 17
Proposed Budget Summary Town of Mount Gilead FY 18 Proposed Budget Public Hearing: 6/20/2017 Description Proposed: FY 18 Current Budget Encumbrance YTD Variance Percent 10 GENERAL FUND Revenues $ 1,107,791 $ 1,081,735 $ $ 910,809 $ (170,926) 84.2% Revenues Totals $ 1,107,791 $ 1,081,735 $ $ 910,809 $ (170,926) 84.2% Expenses ADMINISTRATION $ 147,100.00 $ 149,721 $ 540 $ 128,923 $ 20,258 86.1% STREETS AND GROUNDS $ 98,450.00 $ 79,382 $ 1,067 $ 43,033 $ 35,282 54.2% PLANNING & ZONING $ $ 500 $ $ 345 $ 155 69.0% SOLID WASTE $ 79,000.00 $ 74,000 $ $ 70,235 $ 3,765 94.9% PARKS AND RECREATION $ 75,035.00 $ 54,524 $ 860 $ 34,256 $ 19,408 62.8% POLICE DEPARTMENT $ 480,516.00 $ 460,011 $ 3,606 $ 383,038 $ 73,367 83.3% FIRE DEPARTMENT $ 59,260.00 $ 104,254 $ 3,705 $ 70,976 $ 29,573 68.1% REDEVELOPMENT CORP. $ 5,080.00 $ 5,080 $ $ $ 5,080 0.0% POWELL BILL $ 95,100.00 $ 97,624 $ $ 57,624 $ 40,000 59.0% CEMETERY $ 500.00 $ 500 $ $ 371 $ 129 74.2% GOVERNING BODY $ 57,550.00 $ 45,939 $ 200 $ 32,906 $ 12,833 71.6% LIBRARY $ 10,200.00 $ 10,200 $ $ 6,539 $ 3,661 64.1% Expenses Totals $ 1,107,791.00 $ 1,081,735 $ 9,978 $ 828,247 $ 243,510 76.6% (short fall)/surplus $ $ 82,562 20 ENTERPRISE FUND Description Budget Encumbrance YTD Variance Percent Revenues $ 1,122,834.00 $ 979,421 $ $ 831,851 $ (147,570) 84.9% Revenues Totals $ 979,421 $ $ 831,851 $ (147,570) 84.9% Expenses ADMINISTRATION $ 229,369.00 $ 143,608 $ $ 153,087 $ (9,479) 106.6% WATER OPERATIONS $ 278,921.00 $ 311,574 $ 949 $ 273,092 $ 37,533 87.6% WASTE WATER COLLECTION $ 247,079.00 $ 206,450 $ 5,185 $ 133,994 $ 67,271 64.9% WASTE WATER PLANT $ 269,771.00 $ 250,820 $ 379 $ 181,881 $ 68,560 72.5% GOVERNING BODY $ $ 26,500 $ $ $ 26,500 0.0% DEBT SERVICE $ 97,694.00 $ 40,469 $ $ $ 40,469 0.0% Expenses Totals $ 1,122,834.00 $ 979,421 $ 6,513 $ 742,054 $ 230,854 75.8% 20 ENTERPRISE FUND Totals $ $ 89,797 18
Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change Account: 10 GENERAL FUND REVENUES 1030000 PROPERTY TAX 2000 $ $ $ $ 1030001 PROPERTY TAX 2001 $ $ $ $ 1030002 PROPERTY TAX 2002 $ $ $ $ 1030003 PROPERTY TAX 2003 $ 180 $ $ $ 1030004 PROPERTY TAX 2004 $ $ $ $ 1030005 PROPERTY TAX 2005 $ 252 $ 690.23 $ $ 1030006 PROPERTY TAX 2006 $ $ $ $ 1030007 PROPERTY TAX 2007 $ $ $ $ 1030008 PROPERTY TAX 2008 $ 16 $ 155.34 $ $ 1030009 PROPERTY TAX 2009 $ $ 10.08 $ $ 1030010 PROPERTY TAX 2010 $ 394 $ $ $ 1030011 PROPERTY TAX 2011 $ 478 $ 596.33 $ $ 1030012 PROPERTY TAX 2012 $ 3,823 $ 754.87 $ 200 $ 1030013 PROPERTY TAX2013 $ 4,912 $ 2,048.64 $ 350 $ 200 $ 1030014 PROPERTY TAX2014 $ 422,365 $ 6,803.08 $ 800 $ 350 $ 1030015 PROPERTY TAX2015 $ $ 426,906.43 $ 4,000 $ 800 $ 1030016 PROPERTY TAX2016 $ $ $ 427,000 $ 4,000 $ 1030017 PROPERTY TAX2017 $ $ $ $ 424,000 $ (3,000) 0.70% 1030018 PROPERTY TAX2018 $ $ $ $ 1030510 TAX INTEREST & Penalties $ 3,562 $ 3,508.47 $ 1,447 $ 2,000 $ 553 38.22% 1030515 TAX COLLECTION FEE $ (2,065) $ (1,814.04) $ $ 1030520 INVESTMENT INTEREST $ 1,439 $ 1,536.56 $ 1,000 $ 1,000 $ 1030900 PMT IN LIEU OF TAXES $ 772 $ 822.81 $ 800 $ 800 $ 1030930 DELIQ DMV TAX $ $ $ $ 1031000 VEHICLE TAX 2000 $ $ $ $ 1031001 VEHICLE TAX 2001 $ $ $ $ 1031002 VEHICLE TAX 2002 $ $ $ $ 1031003 VEHICLE TAX 2003 $ $ $ $ 1031004 VEHICLE TAX 2004 $ $ $ $ 1031005 VEHICLE TAX 2005 $ $ $ $ 1031006 VEHICLE TAX 2006 $ $ 43.87 $ $ 1031007 VEHICLE TAX 2007 $ $ 10.50 $ $ 1031008 VEHICLE TAX 2008 $ 2 $ 53.18 $ $ 1031009 VEHICLE TAX 2009 $ $ 190.57 $ $ 1031010 VEHICLE TAX 2010 $ 1,398 $ 137.66 $ $ 1031011 VEHICLE TAX 2011 $ 33 $ 126.44 $ $ 19
Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change 1031012 VEHICLE TAX 2012 $ 129 $ 46.98 $ $ 1031013 VEHICLE TAX2013 $ 3,541 $ 112.06 $ $ 1031014 VEHICLE TAX2014 $ 41,477 $ $ 100 $ 1031015 VEHICLE TAX2015 $ $ 42,068.02 $ 5,000 $ 100 $ 1031016 VEHICLE TAX2016 $ $ $ 38,000 $ 5,000 $ 1031017 VEHICLE TAX2017 $ $ $ $ 38,000 $ 1031018 VEHICLE TAX2018 $ $ $ $ 1031020 PIPED NATURAL GAS TAX $ (7,473) $ (7,021.01) $ 7,183 $ 1,000 $ (6,183) 86.08% 1031021 ELECTRIC FRANCHISE TAX $ 54,187 $ 57,311.45 $ 43,544 $ 44,415 $ 871 2.00% 1031022 TELECOMUNICATIONS TAX $ 22,139 $ 18,611.80 $ 20,000 $ 18,600 $ (1,400) 7.00% 1031023 VIDEO PROGRAMMING TAX $ 7,466 $ 7,046.94 $ 5,000 $ 5,000 $ 1031030 ARTICLE 40 SALES TAX $ 55,504 $ 57,897.33 $ 60,084 $ 63,414 $ 3,330 5.54% 1031031 ARTICLE 42 SALES TAX $ 30,528 $ 31,813.26 $ 33,330 $ 33,949 $ 619 1.86% 1031032 ARTICLE 39 SALES TAX $ 62,984 $ 65,664.08 $ 66,820 $ 67,897 $ 1,077 1.61% 1031033 ARTICLE 44 SALES TAX $ 54 $ 6.97 $ $ 1031034 ARTICLE 44 *524 $ $ $ 1031040 CABLE FRANCHISE TAX $ $ $ $ 1031060 Garbage Late Fee $ 39 $ 46.52 $ $ 1031100 PROPERTY TAX REFUNDS $ (340) $ (322.41) $ $ 1031110 MISCELLANEOUS REFUNDS $ $ $ $ 1031510 SOLID WASTE FEES $ 63,828 $ 65,563.97 $ 72,000 $ 72,000 $ 1031511 SOLID WASTE DISPOSAL $ 725 $ 727.25 $ 500 $ 600 $ 100 2 1031514 DONATIONSTENNIS COURTS $ 37,500 $ 1,350.00 $ $ 1031515 RENTAL PROPERTY PAYMENTS $ 3,000 $ 3,000.00 $ 3,000 $ 3,000 $ 1031516 DONATIONS PARKS & REC $ 1,000 $ 2,500.00 $ 2,500 $ $ (2,500) 10 1031517 HEALTHY KIDS EVENT $ $ $ $ 1031518 DONATIONS PARK PROGRAM $ 960 $ 6,560.00 $ 200 $ 10,000 $ 9,800 490 1031519 POOL CASH SHORT/OVER $ $ $ $ 1031520 POOL PAVILION RESERVATION $ 1,330 $ 1,600.00 $ 1,200 $ 1,200 $ 1031521 POOL DRINKS/SNACKS $ 1,648 $ 1,332.18 $ 800 $ 700 $ (100) 12.50% 1031522 POOL ADMISSION FEES $ 2,508 $ 1,881.00 $ 2,000 $ 1,800 $ (200) 1 1031523 POOL FAMILY MEMBERSHIPS $ 220 $ 200.00 $ 200 $ 200 $ 1031524 POOL TRAINING FEES $ $ $ $ 1031525 POOL PARK PROGRAM FEES $ 1,585 $ 680.00 $ 6,300 $ 6,000 $ (300) 4.76% 1031527 POOL PARTY FEES $ 385 $ 115.00 $ 300 $ 300 $ 1031528 Swimming Lessons $ $ $ $ 1031529 Ballfield Donations $ $ $ $ 1031530 ABC REVENUE $ 1,275 $ 1,869.79 $ 1,000 $ 1,200 $ 200 2 20
Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change 1031531 ABC LAW ENFORCE DIST $ 840 $ 1,232.56 $ 200 $ 500 $ 300 15 1031532 BEER AND WINE LICENSE $ 105 $ 75.00 $ 90 $ 140 $ 50 55.56% 1031533 FUN DAY DONATIONS $ $ $ $ 1031536 BEAUTIFICATION DONATIONS $ $ $ $ 1031540 CEMETARY PLOT SALES $ 1,100 $ $ 400 $ 300 $ (100) 25.00% 1031550 REDEVELOPMENT CORP. RENT $ 9,930 $ 12,475.00 $ 5,080 $ 5,080 $ 1031555 REDEVELOPMENT CORP. FEES $ 273 $ 721.00 $ $ 1031560 FITNESS CENTER MEMBERSHIP $ $ $ $ 1031570 ALCOHOLIC BEVERAGE TAX $ 5,361 $ 4,935.64 $ 5,100 $ 5,000 $ (100) 1.96% 1032000 NCCMT DEBT SETOFF PROCEEDS $ 379 $ 149.11 $ 200 $ 200 $ 1032005 ACCOUNTS RECEIVABLE $ $ $ $ 1032010 PRIVILEGE LICENSE/PERMITS $ $ $ $ 1032011 PRIVILEGE LICENSE PENALTIES $ $ $ $ 1032012 PMT IN LIEU OF PRIVILEGE $ $ $ $ 1032015 ZONING PERMITS $ 725 $ 700.00 $ 500 $ 420 $ (80) 16.00% 1032017 HISTORIC COMMISSION FEES $ $ $ $ 1032020 POWELL BILL FUNDS $ 40,601 $ 40,314.57 $ 40,100 $ 40,100 $ 1032025 ZONING FEES $ 185 $ 280.00 $ 300 $ 420 $ 120 4 1032030 MISCELLANEOUS REVENUE $ 1,659 $ 749.47 $ 1,200 $ 1,200 $ 1032031 MISCELLANEOUS REDEV CORP $ $ $ $ 1032032 MISCELLANEOUS FITNESS CENTER $ $ $ $ 1032040 DONATIONS MARQUEE $ $ $ $ 1032045 DONATIONS FITNESS CENTER $ $ $ $ 1032046 DONATIONS CHRISTMAS PARADE $ $ $ $ 1032047 DONATIONSTOWN BLDGS RESTORATION $ $ 1032048 BUSINESSMENS ASSOCIATION FEES $ $ $ $ 1032050 DONATIONS REDEV CORP $ $ 4,500.00 $ $ 1032060 REDEVELOPMENT CORP. GRANT $ $ $ $ 1033010 SALES TAX REFUND $ $ $ 8,000 $ 12,000 $ 4,000 5 1033020 Capital Contribution $ $ $ $ 1033030 GASOLINE TAX REFUND $ $ $ $ 1033040 HOLD HARMLESS TAX DIST $ 61,090 $ 64,054.02 $ 67,294 $ 71,000 $ 3,706 5.51% 1033041 Trans Hold Harmless $ $ $ $ 1033501 CONTRIBUTIONS IN LIEU OF TAXES $ $ $ $ 1034010 DRUG FUNDS $ 6 $ $ $ 1034014 NCLM SOFT BODY ARMOR $ $ 1,500.00 $ 250 $ 500 $ 250 10 1034015 GOV. HIGHWAY SAFETY $ 4,779 $ $ $ 1034016 GOV. SAFETY GRT #6 $ $ $ $ 21
Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change 1034020 COPS GRANT FUNDS $ $ $ $ 1034021 COPS EQUIPMENT GRANT 782 $ $ $ $ 1034025 EQUIPMENT GRANT #1 $ $ $ $ 1034026 EQUIPMENT GRANT #2 $ $ $ $ 1034027 EQUIPMENT GRANT #3 $ $ $ $ 1034030 POLICE CALENDAR SALES $ 1,075 $ 50.00 $ $ 1034035 MGPD LOAN PROCEEDS $ $ 56,000.00 $ $ 1034040 POLICE MISCELLANEOUS $ 180 $ 360.00 $ 350 $ $ (350) 10 1034042 SHOP WITH COP PROGRAM $ $ 1,200 $ 1,200 1034045 DONATIONS DRUG DOG $ $ $ $ $ 1034046 DONATIONS POLICE DEPT. $ 2,700 $ 2,000 $ 1,000 $ (1,000) 5 1034047 POLICE REPORTS $ 160 $ 100 $ 100 $ 1035000 DISPOSAL OF CAPITAL ASSETS $ 8,900 $ 2,500 $ 3,000 $ 500 2 1035010 STATE SIDEWALK FUNDS $ $ $ 1035040 COURT FEES $ 615 $ 500 $ 500 $ 1035050 FIRE DEPARTMENT GRANT $ $ 1,500 $ 1,500 $ 1035052 FIRE DEPARTMENT RESERVATIONS $ 75 $ 150 $ 150 $ 1035060 STEP GRANT/MAIN STREET $ $ $ 1035062 RURAL CENTER HAYWOOD $ $ $ 1036010 APPROPRIATED FUND BALANCE $ $ 70,739 $ 100,956 $ 30,217 42.72% 1036011 APPROPRIATED FB REDEV CORP $ $ $ 1036012 APPROPRIATED FB FITNESS CENTER $ $ $ 1036020 APPROPRIATED FBPOWELL BILL $ 17,524 $ $ (17,524) 10 1037010 NC DOT SIDEWALK GRANT $ $ $ 1037500 INSURANCE PROCEEDS $ 3,907 $ $ 1038000 PROCEEDS OF CAPITAL LEASE $ $ $ 1038515 VFD USDA GRANT $ $ $ 1038525 VFD LOAN PROCEEDS $ $ $ 1038530 VFD RESERVE FUNDS TRANSFER $ $ 1,500 $ $ (1,500) 10 1038540 REDEV CORP LOAN PROCEEDSR $ 36,500 $ $ 1039010 TRANSFER FROM OTHER FUNDS $ $ $ 1039015 TRANSFER FROM POWELL BILL $ $ 40,000 $ 55,000 $ 15,000 37.50% 1039020 Transfer to Grant Fund(s) $ $ $ 1039950 DONATIONS POOL $ $ $ 1039951 DONATIONS TO FIRE DEPT $ 11,500 $ $ (11,500) 10 1039999 CASH SHORT AND OVER $ $ $ REVENUE TOTAL $ 1,004,902 $ 991,339 $ 1,081,735 $ 1,107,791 $ 26,056 2.41% $ 1,006,111 22
Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change 10 GENERAL FUND ADMINISTRATION EXPENSES FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change 1040002 SALARIES $ 35,313 $ 36,563 $ 54,059 $ 55,681 $ 1,622 3.00% 1040003 CHRISTMAS BONUS $ 400 $ 120 $ 100 $ 100 $ 1040004 FICA $ 2,806 $ 2,799 $ 4,152 $ 4,259 $ 107 2.58% 1040005 UE TAX $ $ $ $ 1040006 RETIREMENT $ 2,593 $ 1,377 $ 3,810 $ 4,001 $ 191 5.01% 1040008 GROUP HEALTH INS $ 11,208 $ 14,913 $ 10,600 $ 4,109 $ (6,491) 61.24% 1040009 401K MATCH $ $ $ 390 $ $ (390) 10 1040010 UNEMPLOYMENT INS $ 679 $ 3,585 $ 5,000 $ 5,000 $ 1040014 TRAVEL/TRAINING $ 98 $ $ 2,600 $ 3,000 $ 400 15.38% 1040015 CAR ALLOWANCE $ 136 $ $ 1,350 $ 2,000 $ 650 48.15% 1040016 TRAVEL $ 55 $ 150 $ 1,000 $ 1,000 $ 1040018 DUES/SUBSCRIPTIONS $ 4,435 $ 759 $ 3,569 $ 3,000 $ (569) 15.95% 1040019 FEES/FINES $ $ $ 8 $ $ (8) 10 1040022 SUPPLIES $ 3,018 $ 2,290 $ 2,500 $ 2,500 $ 1040023 EQUIPMENT <$1,500 $ 878 $ 474 $ 1,500 $ 1,500 $ 1040026 CONTRACTED SERVICES $ 7,080 $ 6,831 $ 8,264 $ 8,000 $ (264) 3.19% 1040028 TELEPHONE/POSTAGE $ 2,105 $ 1,317 $ 2,200 $ 2,200 $ 1040030 UTILITIES $ 8,978 $ 7,870 $ 7,250 $ 7,250 $ 1040032 PRINTING/ADVERTISING $ 113 $ 439 $ 500 $ 500 $ 1040034 BUILDING/GROUNDS MAINTENANCE $ 590 $ 826 $ 1,020 $ 1,200 $ 180 17.65% 1040035 SAFETY PROGRAM $ $ $ $ 1040040 PROFESSIONAL FEES/SRV CHG $ 4,154 $ 4,591 $ 5,127 $ 11,500 $ 6,373 124.29% 1040056 CAPITAL OUTLAY $ $ $ 1,200 $ 10,000 $ 8,800 733.33% 1040057 LEASE PURCHASE $ $ $ 600 $ $ (600) 10 1040058 EQUIPMENT RENTAL $ 1,703 $ 1,860 $ 2,300 $ 2,300 $ 1040074 MISCELLANEOUS $ $ 84 $ $ 1,000 $ 1,000 1040080 WORKERS COMPENSATION $ 18,702 $ 17,315 $ 16,512 $ 17,000 $ 488 2.96% 1040081 CONTRIBUTION HIGHLAND CTR $ $ $ $ 1040082 CAPITAL RESERVE FUND $ $ $ $ 1040085 REFUNDS $ 10 $ $ $ 1040090 TRNS ENTER & GRNT FUNDS $ $ $ $ 1040099 OUT OF ST SALES TAX $ $ $ $ ADMINISTRATION TOTALS $ 105,053 $ 104,164 $ 135,611 $ 147,100 $ 11,489 8.47% 23
Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change STREETS AND GROUNDS FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change 1045001 OVERTIME $ $ $ $ $ 1045002 SALARIES $ 21,875 $ 35,607 $ 27,503 $ 28,328.00 $ 825 3.00% 1045003 CHRISTMAS BONUS $ 50 $ 100 $ 100 $ 100.00 $ 1045004 FICA $ 1,672 $ 2,922 $ 2,301 $ 2,167.00 $ (134) 5.82% 1045006 RETIREMENT $ 1,545 $ 1,978 $ 759 $ 2,044.00 $ 1,285 169.16% 1045008 GROUP HEALTH INS $ 1,887 $ 9,517 $ 7,400 $ 4,793.00 $ (2,607) 35.23% 1045009 401K MATCH $ 2 $ $ 69 $ 818.00 $ 749 1085.51% 1045022 SUPPLIES $ 5,845 $ 8,200 $ 8,200 $ 7,000.00 $ (1,200) 14.63% 1045024 AUTO SUPPLIES $ 702 $ 800 $ 800 $ 800.00 $ 1045025 VEHICLE MAINTENANCE $ 2,004 $ 2,000 $ 2,000 $ 2,000.00 $ 1045026 GASOLINE $ 1,941 $ 1,600 $ 1,600 $ 1,600.00 $ 1045030 UTILITIES $ 30,322 $ 29,000 $ 28,500 $ 28,500.00 $ 1045032 PRINTING/ADVERTISING $ $ 200 $ $ 200.00 $ 200 1045033 MAINT SUPPLIES/EQUIP <1500 $ 290 $ 300 $ 300 $ 1,500.00 $ 1,200 40 1045035 MAINTENANCE $ 145 $ 1,000 $ 1,758 $ 2,000.00 $ 242 13.75% 1045038 MTG BEAUTIFICATION EXPENSE $ $ 1,000 $ 1,000 $ 1,000.00 $ 1045040 NC DOT SIDEWALK GRANT $ $ 119,040 $ $ $ 1045041 CAPITAL PROJECT SIDEWALK $ $ 75,000 $ $ $ 1045042 SIDEWALK PROJECT $ $ $ $ $ 1045044 SOLID WASTE DISPOSAL $ $ $ $ $ 1045050 SHAWN'S RELIABLE PICKUP SERVICE $ $ $ $ $ 1045056 CAPITAL OUTLAY EQUIPMENT $ $ $ $ 8,700.00 $ 8,700 1045057 LEASE PURCHASE $ $ $ 2,900 $ 2,900.00 $ 1045060 SIGN REPLACEMENT PROGRAM $ $ 500 $ 6,500 $ $ (6,500) 10 1045074 MISCELLANEOUS $ $ 1,000 $ $ $ 1045075 CHRISTMAS PREPARATIONS $ 1,722 $ 2,000 $ 1,801 $ 4,000.00 $ 2,199 122.06% 1045099 OUT OF ST SALES TAX $ $ $ $ $ STREETS AND GROUNDS TOTALS $ 70,000 $ 291,765 $ 93,492 $ 98,450.00 $ 4,958 5.30% 24
Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change PLANNING FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change 1046002 SALARIES $ $ $ $ $ 1046004 FICA $ $ $ $ $ 1046006 RETIREMENT $ $ $ $ $ 1046008 GROUP HEALTH INS $ $ $ $ $ 1046016 TRAVEL/TRAINING $ $ $ $ 1046022 SUPPLIES $ $ $ 50 $ $ (50) 10 1046028 TELEPHONE/POSTAGE $ $ 19 $ 100 $ $ (100) 1046032 PRINTING/ADVERTISING $ $ $ 350 $ $ (350) 175.00% 1046046 CONTRACTED SERVICES $ $ $ $ $ 1046053 DUES/SUBSCRIPTIONS $ $ $ $ $ 1046056 CAPITAL OUTLAY EQUIPMENT $ $ $ $ $ 1046057 LEASE PURCHASE $ $ $ $ $ 1046074 MISCELLANEOUS $ $ $ $ $ 1046080 DEMOLITION/REMOVAL $ $ $ $ $ 1046099 OUT OF ST SALES TAX $ $ $ $ $ PLANNING TOTALS $ $ 19 $ 500 $ $ (500) 20 SOLID WASTE FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change 1047032 PRINTING/ADVERTISING $ $ $ $ 1047044 SOLID WASTE DISPOSAL $ 73,093 $ 72,204 $ 61,000 $ 66,000 $ 5,000 8.20% 1047050 YARD DEBRIS/BULK GOODS DISPOSAL $ 10,690 $ 12,437 $ 13,000 $ 13,000 $ 1047074 MISCELLANEOUS $ $ $ $ SOILD WASTE $ 83,783 $ 84,641 $ 74,000 $ 79,000 $ 5,000 6.76% 25
Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change PARKS AND REC FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change 1050002 SALARIES $ $ $ $ $ 1050003 POOL WORKER SALARIES $ 25,248 $ 22,778 $ 26,000 $ 26,000 $ 1050004 FICA $ 1,801 $ 1,648 $ 1,989 $ 2,000 $ 11 0.55% 1050006 RETIREMENT $ $ $ $ $ 1050008 GROUP HEALTH INS $ $ $ $ $ 1050009 401K MATCH $ $ $ $ $ 1050014 TRAINING/CERTIFICATIONS $ $ 311 $ $ $ 1050020 UNIFORMS $ $ $ $ $ 1050022 SUPPLIES $ 5,556 $ 4,876 $ 4,400 $ 5,000 $ 600 13.64% 1050023 SNACKS/CONCESSIONS $ 1,420 $ 1,088 $ 1,600 $ 1,500 $ (100) 6.25% 1050028 TELEPHONE/POSTAGE $ 718 $ 840 $ 800 $ 800 $ 1050030 UTILITIES $ 11,042 $ 9,128 $ 10,500 $ 10,500 $ 1050032 PRINTING/ADVERTISING $ $ $ $ $ 1050034 MAINTENANCE $ 2,107 $ 4,187 $ 6,435 $ 6,435 $ 1050035 PICKETS $ $ $ $ $ 1050036 PAV/PICNIC AREA LIONS CLUB $ $ $ $ $ 1050037 HEALTHY KIDS EVENT $ $ $ $ $ 1050038 PARK PROGRAM EXPENSE $ 366 $ 214 $ 1,800 $ 1,800 $ 1050039 TENNIS COURT EXPENSE $ 42,438 $ 5,712 $ $ $ 1050050 FITNESS CENTER SALARIES $ $ $ $ $ 1050051 FITNESS CENTER FICA $ $ $ $ $ 1050056 CAPITAL OUTLAY EQUIPMENT $ 15,742 $ $ 1,000 $ 1,000 $ 1050057 LEASE PURCHASE $ $ $ $ $ 1050058 Ballfield LightLoan $ $ $ $ $ 1050074 MISCELLANEOUS $ $ $ $ 1050075 CONTRACTED SERVICES $ $ $ $ 20,000 $ 20,000 1050076 MISCELLANEOUS RECREATION $ $ $ $ $ 1050080 FITNESS CENTER OPER. EXPENSE $ $ $ $ $ 1050090 RETURNED CHECKS $ $ $ $ $ 1050099 OUT OF ST SALES TX $ $ $ $ $ PARKS AND REC $ 106,438 $ 50,783 $ 54,524 $ 75,035 $ 20,511 37.62% 26
Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change POLICE DEPARTMENT FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change 1055001 OVERTIME $ 13,576 $ 6,637 $ 9,000 $ 9,000.00 $ 1055002 SALARIES $ 169,872 $ 202,636 $ 235,703 $ 244,289.00 $ 8,586 3.64% 1055003 CHRISTMAS BONUS $ 700 $ 700 $ 900 $ 900.00 $ 1055004 FICA $ 16,468 $ 17,626 $ 18,031 $ 18,688.00 $ 657 3.64% 1055005 RESERVE OFFICERS PAY $ 22,063 $ 19,358 $ 18,750 $ 18,750.00 $ 1055006 RETIREMENT $ 14,303 $ 15,310 $ 18,856 $ 20,765.00 $ 1,909 10.12% 1055007 SUPPLEMENTAL RETIREMENT $ $ $ $ $ 1055008 GROUP HEALTH INS $ 28,774 $ 35,471 $ 51,145 $ 47,934.00 $ (3,211) 6.28% 1055009 401K MATCH $ 7,232 $ 9,534 $ 11,785 $ 12,214.00 $ 429 3.64% 1055010 HOLIDAY PAY $ 5,887 $ 6,702 $ 7,500 $ 7,500.00 $ 1055014 TRAVEL/TRAINING $ 1,000 $ 400 $ 1,000 $ 2,000.00 $ 1,000 10 1055020 UNIFORMS $ 5,204 $ 8,128 $ 5,250 $ 5,250.00 $ 1055022 SUPPLIES $ 4,223 $ 3,610 $ 4,952 $ 7,000.00 $ 2,048 41.36% 1055023 EQUIPMENT $ 8,936 $ 8,314 $ 5,980 $ 5,980.00 $ 1055024 AUTO SUPPLIES $ 2,989 $ 2,586 $ 2,500 $ 2,500.00 $ 1055025 VEHICLE MAINTENANCE $ 14,464 $ 6,800 $ 9,000 $ 9,000.00 $ 1055026 GASOLINE $ 11,323 $ 10,691 $ 12,000 $ 12,000.00 $ 1055028 TELEPHONE/POSTAGE $ 1,854 $ 2,159 $ 3,500 $ 3,500.00 $ 1055030 UTILITIES $ 7,292 $ 8,357 $ 7,800 $ 7,800.00 $ 1055032 PRINTING/ADVERTISING $ 2,641 $ 840 $ 400 $ 500.00 $ 100 25.00% 1055034 BUILDING/GROUNDS MAINTENANCE $ 2,658 $ 1,198 $ 500 $ 1,500.00 $ 1,000 20 1055035 SAFETY PROGRAM $ 260 $ 49 $ 600 $ 600.00 $ 1055038 POLICE DONATION EXPENSE $ 837 $ 41 $ 1,863 $ 1,000.00 $ (863) 46.32% 1055039 COMMUNICATIONS FEES $ $ $ 2,083 $ 2,083.00 $ 1055040 SOFTWARE SUPPORT $ 3,000 $ 3,035 $ 3,500 $ 3,500.00 $ 1055041 PROFESSIONAL SERVICES/FEES $ $ 78 $ $ $ 1055042 CONTRACTED SERVICES $ 52,108 $ 27,020 $ 2,000 $ 2,000.00 $ 1055044 DRUG DOG $ 1,640 $ 1,242 $ $ $ 1055052 DRUG PROGRAM $ $ 250 $ 2,000 $ 2,000.00 $ 1055053 DUES/SUBSCRIPTIONS $ 150 $ 1,787 $ 500 $ 750.00 $ 250 5 1055054 COPS GRANT $ $ $ $ $ 1055055 CAPITAL OUTLAY BLDG IMP $ 7,899 $ $ 1,000 $ 5,000.00 $ 4,000 40 27
Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change 1055056 CAPITAL OUTLAY $ 11,368 $ 55,629 $ 1,000 $ 4,000.00 $ 3,000 30 1055057 LEASE PURCHASE $ $ $ $ $ 1055058 COMPUTERS $ 5,772 $ 2,929 $ $ $ 1055059 APPLICANT PROCESSING $ 1,174 $ 1,395 $ 1,000 $ 2,000.00 $ 1,000 10 1055060 EQUIPMENT GRANT $ $ $ $ $ 1055074 MISCELLANEOUS $ 338 $ 514 $ 400 $ 1,000.00 $ 600 15 1055077 LEASE PURCHASE CAR $ $ $ 19,513 $ 19,513.00 $ 1055080 DEBT SERV/BLDG IMP BB&T $ $ $ $ $ 1055081 DEBT SERVICE INTEREST $ $ $ $ $ 1055085 EMPLOYEE $ $ $ $ $ REIMBURSEMENT $ $ $ $ 1055099 OUT OF ST SALES TAX $ $ POLICE DEPARTMENT TOTAL $ 426,006 $ 461,025 $ 460,011 $ 480,516 $ 9,256 1.96% FIRE DEPARTMENT FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change 1060006 RETIREMENT $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 1060008 ACCIDENT & HEALTH POLICY $ 2,142 $ 2,161 $ 2,500 $ 2,500 $ 1060010 A D & D INSURANCE $ 490 $ 477 $ 490 $ 490 $ 1060014 TRAVEL/TRAINING $ $ 15 $ 100 $ 100 $ 1060018 DUES/SUBSCRIPTIONS $ $ 93 $ 600 $ 750 $ 150 25.00% 1060022 SUPPLIES $ 311 $ 570 $ 571 $ 650 $ 79 13.88% 1060024 AUTO SUPPLIES $ $ 42 $ 200 $ 200 $ 1060025 VEHICLE MAINTENANCE $ 2,587 $ 2,030 $ 2,800 $ 3,000 $ 200 7.14% 1060026 GASOLINE $ 2,145 $ 1,828 $ 2,000 $ 2,000 $ 1060028 TELEPHONE/POSTAGE $ 343 $ 329 $ 570 $ 570 $ 1060030 UTILITIES $ 3,836 $ 3,134 $ 3,500 $ 3,500 $ 1060032 PRINTING/ADVERTISING $ $ $ $ $ 1060034 BUILDING/GROUNDS MAINTENANCE $ 427 $ 121 $ 59,294 $ 10,000 $ (49,294) 83.13% 1060039 COMMUNICATIONS FEES $ $ $ $ $ 1060042 CONTRACTED SERVICES $ 1,728 $ 6,320 $ 10,600 $ 7,000 $ (3,600) 33.96% 1060056 CAPITAL OUTLAY EQUIPMENT $ $ 48,585 $ $ $ 1060060 ESCROW TRUCK FUND $ $ $ 13,000 $ 20,000 $ 7,000 53.85% 1060070 DONATION TO FIRE DEPARTMENT $ $ $ $ $ 1060072 ANNUAL BANQUET $ 1,500 $ 1,500 $ 1,500 $ 1,500 $ 1060074 MISCELLANEOUS $ 640 $ $ 400 $ 400 $ 1060075 DOI GRANT MATCH $ $ 3,129 $ 3,600 $ 471 15.04% 1060080 DEBT SERV. VFD PRINC. $ $ $ $ $ 1060081 DEBT SERV. INTEREST $ $ $ $ $ 1060099 OUT OF ST SALES TAX $ $ $ $ $ FIRE DEPARTMENT TOTAL $ 19,149 $ 70,204 $ 104,254 $ 59,260 $ (44,994) 43.16% 28
Account Description FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change REDEVELOPMENT CORP FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change 1063014 SALARIES $ $ 1063016 BENEFITS $ $ 1063020 OPERATIONS $ 6,968 $ 5,080 $ 5,080 $ 1063056 CAPITAL OUTLAY $ $ EQUIPMENT $ 1063060 EQUIPMENT $ $ 1063074 MISCELLANEOUS $ $ 1063099 OUT OF STATE TAX $ $ REDEVELOPMNET CORP TOTAL $ 6,968 $ $ 5,080 $ 5,080 $ POWELL BILL FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change 1065002 SALARIES $ 1065004 FICA $ 1065006 RETIREMENT $ 1065008 GROUP HEALTH INS $ 1065009 401K MATCH $ 1065015 STREET MAINTENANCE $ 400 $ 549 $ 57,624 $ 40,100 $ (17,524) 30.41% 1065024 AUTO SUPPLIES $ 1065026 GASOLINE $ 1065032 PRINTING/ADVERTISING $ 1065056 CAPITAL OUTLAY $ 19,863 EQUIPMENT 1065057 LEASE PURCHASE $ 1065060 SIGN REPLACEMENT $ PROGRAM 1065082 POWELL BILL RESERVE FUND $ $ 40,000 $ 55,000 $ 15,000 37.50% 1065099 OUT OF ST SALES TX $ POWELL BILL TOTAL $ 20,263 $ 549 $ 97,624 $ 95,100 $ (2,524) 2.59% CEMETERY FY14/15 FY15/16 Budget FY16/17 Recommended FY17/18 Change FY17 FY18 Percent Change 1070015 BUILDING/GROUNDS $ $ 339 $ 100 $ 100 $ 1070030 UTILITIES $ 371 $ 400 $ 400 $ 1070032 PRINTING/ADVERTISING $ $ 1070046 CONTRACTED SERVICES $ $ 1070074 MISCELLANEOUS $ $ CEMETERY TOTAL $ 371 $ 339 $ 500 $ 500 $ 29