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FY 1998-1999 - Resolution 98-R-10VON SPIN VNIS _ Saw _ _ .. _ _ _ recycled Papa am CITY OF EDGEWATER, FLORIDA GE WA\ SA�rAL-1T�� FISCAL YEAR 1999 BUDGET October 1, 1998 - September 30, 1999 I 1 I ! 1 1 I 1 I I I 1 I I I I / I I CITY OF EDGEWATER PROPOSED FISCAL YEAR 1999 BUDGET October 1, 1998 - September 30, 1999 Resolution No. 98 -R -10 "EXHIBIT A" RANDY G. ALLMAN MAYOR JAMES K. GORNTO COUNCILMAN DISTRICT 1 MYRON F. HAMMOND COUNCILMAN DISTRICT 2 GARY W. ROBERTS COUNCILMAN DISTRICT 3 JUDITH R. LICHTER COUNCILWOMAN DISTRICT 4 Kenneth R. Hooper Interim City Manager SUSAN J. WADSWORTH NIKKI CLAYTON City Clerk City Attorney Prepared By: Karen A.Rickelman, CGFO Finance Director September 14, 1998 I f t 1 I r` [ 1 1 I 1 1 I I I 1 [ f f TABLE OF CONTENTS PAGE NO. TABLEOF CONTENTS ..................................................... ............................... 2 -3 City Manager's Letter of Transmittal ................................... ............................... 4 -6 Resolution No. 98 -R -09 (Tentative Budget) ........................ ............................... Under Separate Cover Resolution No. 98 -R -08 (Millage) and 98 -R -10 (Final Budget ) ......................... Under Separate Cover SUMMARYOF FUNDS ...................................................... ............................... 7 PERSONNEL SUMMARY .................................................. ............................... 8 THEGENERAL FUND ........................................................ ............................... 9 Budget Overview, the Truth in Millage Act, and Revenues ..................... 10 -16 Millage Rate Analysis ................................................ ............................... 17 Tax Analysis - Taxes Per Capita ................................ ............................... 18 General Fund Budget Summary ................................. ............................... 19 General Fund Revenues - Object Code Cumulative Summary ................. 20 -22 General Fund Capital Outlay List .............................. ............................... 23 -24 General Fund Expenditures - Object Code Cumulative Summary ........... 25 -26 CityCouncil ............................................................... ............................... 27 CityManager .............................................................. ............................... 28 Finance....................................................................... ............................... 29 LegalCounsel ............................................................. ............................... 30 Planning& Development ........................................... ............................... 31 Economic Development .............................................. ............................... 32 Personnel Administration ............................................ ............................... 33 CityClerk .................................................................... ............................... 34 Other Government Services ......................................... ............................... 35 Maintenance................................................................. ............................... 36 CityEngineer ................................................................ ............................... 37 LawEnforcement .......................................................... ............................... 38 Fireand Rescue ............................................................. ............................... 39 Building......................................................................... ............................... 40 Page 2 I I I I ff—'' V-' F F 9 —' 1 1 1 1 1 1 1 1 1 1 CivilDefense ................................................................................................ 41 PublicWorks ................................................................................................. 42 Library........................................................................................................... — Parks and Recreation ...................................................................................... 44 Ioterfuod Transfers ......................................................................................... 45 THE WATER & WASTEWATER IUND.---.-----.-----.--.---.--. 46 Water and Sewer Revenues-Object Cnde Cumulative .................. 47 Water and Sewer Capital Outlay List ............................................................. 48 Water and SevvcrFoodBaocouea - Object Code Cumulative Sonmmory'--' 49-50 Water Utility 51-52 8enm: ---.----.---.--.----.—.-----------.---- 53-54 Water Field --..—.—.----.---.------.—..--.---.--.. 55 Iotcrfumd Traoafero—.—.-----.-.----------------.----.--.. 56 THE REFUSE COLLECTION FUND ....................................................................... 57 Refuse Fund Revenues .................................................................................... 58 Refuse Capital Outlay List .............................................................................. 59 Refuse Utility Expenses ------_---.-----.----.---------....—' 60-61 THE STORM WATER FUND ....................... 62 Storm Water Management Revenues .............................................................. 63 Storm Water Management Capital Outlay List ............................................... 64 Storm Water Utility Expenses ____._...___.____._____________.—. 65_66 THE INTERNAL FJND---.----------- 67 Self Insurance Revenues .................................................................................. 68 Self Insurance Expenses --------------------.---_-------'' 69 Page 3 I. l�r THE CITY OF EDGE WATER POST OFFICE BOX 100 -EDGE_ 1,VATER, FLORIDA 32132-0100 Mayor Randy G. Allman District 1 Councilman James K. Gornto Interim City Manager Kenneth R. Hooper District 2 Councilman Myron F. Hammond City Attorney Nikki Clayton District 3 Councilman Gary W. Roberts City Clerk Susan J. Wadsworth District 4 Councilwoman Judith R. Lichter September 14, 1998 TRANSMITTAL LETTER/BUDGET MESSAGE BUDGET PROPOSAL FOR FISCAL YEAR 1998/99 Dear Mayor, City Council and residents of Edgewater: Ills Enclosed is the proposed budget for fiscal year 1998/99 for your review and consideration in compliance with all appropriate State and City laws. The total proposed budget for FY98/99 rr including general fund and all enterprise funds is $17,509,439. General Fund The proposed general fund revenues and expenditures are $8,512,490, an increase of $1,239,777, or 17.05% compared to the amended FY97/98. The increase in General Fund revenues and r„ expenditures is directly related to the construction of a new fire station, full -time staffing of the new fire station, providing supporting equipment and the construction of a new gymnasium complex. Without the capital expenditures for the new fire station, staffing of the new fire station, and the .. recreational complex, the General Fund expenditures have been reduced by approximately $754,000 a or 10.4 %. The proposed FY98/99 budget is balanced relative to the annual revenue projections for FY98/99. The millage rate is proposed to remain the same as FY97/98 (6.44000 mills), which is below the "rolled back" millage rate of 6.47636 mills. Establishing the millage rate at 6.44000 results in a.56% property tax reduction for FY98/99. The City continues to receive the benefits of the restructuring of the workers compensation plan coverage and minimizing workers compensation claims through an effective safety program. This positive experience is reflected in the proposed FY98/99 budget. Major items or changes included in the proposed FY98/99 budget are the following: (1) The Fire Department budget includes the cost of eight additional personnel. These include four firefighter/EMTs and four firefighter /paramedics as well as the costs to complete the construction of Station 57. The proposed FY98/99 budget includes costs to furnish Station 57. r� (2) The Parks & Recreation Department budget includes the design, permitting and construction cost of the gymnasium complex. The proposed FY98/99 budget also includes funds for the median beautification at the south end of the City. (3) The Community Development budget has been divided into two divisions - Planning & Development Division and the Building Division. CITY MANAGER'S OFFICE 104 NORTH RIVERSIDE DRIVE (904)424 -2404 FAX- (904)424 -2409 (4) The three existing COPS grants and the Local Law Enforcement Block grants are either completed or close to completion in the upcoming fiscal year. This will result in a reduction in revenue to support continuing expenditures in the personnel area of the Police Department. ■. (5) Reorganization of City Engineer/Public Works Department and creating a new Environmental Services Department has resulted in an annual savings of $150,000 within the General Fund due to reduction in personnel. an Personnel r. The additional personnel proposed in the FY98/99 budget are those to staff the new Fire Station 57. The proposed FY98/99 budget reflects the elimination of seven (7) positions (Assistant City Manager/Finance Director, Community Development Director and the Administrative Services Director, City Engineer, Engineering Technician, Engineering Administrative Secretary, Stormwater Supervisor). It also reflects the change related to the City Attorney position funded as professional services within the Legal Counsel Department budget. The City is growing both in size (acreage) and population but continues to operate with fewer employees per capita than other local cities of comparable size while maintaining the level of service that the citizens require. im Protects. Programs and EauiAment Replacement The two major capital projects (fire station and gymnasium) have been identified earlier but an n itemized listing by fund and department of all capital equipment (new and/or replacement) is ro described in your budget package. o r„ Capital replacements include computer equipment, police /fire patrol vehicles, detective vehicles, a park vehicle and a shelter at the shooting range. New capital items include fire/EMS equipment, a copier, communication equipment and equipment for the gymnasium. Debt Service - General Fund +• The debt service identified in the general fund is that portion of debt the City is obligated to pay for its share of the Road Improvement Project completed in 1997. It also includes a transfer to the Stormwater Fund to offset the shortage of fees ($3.00 per customer) needed to repay its debt "■ associated with the Stormwater improvements completed in conjunction with the Road Improvement Project. as Self- Insurance Fund The City currently administers a self insurance fund from the established trust fund which is administrated by the City Manager, City Attorney, and Finance Director. This method of providing insurance is not cost - effective for a City of 18,000 residents. FY98/99 will be the last year to use r the self- insurance fund as those funds will be depleted. Thus, insurance coverage for FY2000 and thereafter will be funded from the respective funds, and will be accomplished through the purchase of an insurance policy. Page -2- so M Enterprise Funds (Utilities, Stormwater, and Refuse) Enterprise funds are considered proprietary funds established to be self - funded solely from their own service charges and fees. Fifty percent of the collected stormwater fees are dedicated for drainage improvement debt service related to the completed road improvement project. There are no proposed increases in any of the enterprise fund utility rates: water, sewer, stormwater, recycling, or refuse for FY98/99. A new trash truck is included in the Refuse Department budget to facilitate the addition of a new refuse route as well as a new garbage truck and refuse trailer to replace old equipment. The expenses for these vehicles will be from the refuse equipment reserve fund (50 cents of every refuse account billed.) Summary and Conclusion .. The unrestricted general fund reserve for FY97/98 averaged approximately $4.5 million, or approximately 65% of the annual general fund revenue. As you are aware, the City Council has authorized the reduction of the unrestricted general fund revenue account to fund the new fire station and gymnasium complex. With proper management and fiscal control, I recommend the City retain a cash balance in the General Fund Unrestricted Reserve of no less than 15% of the annual revenue of the general fund. The proposed FY98/99 budget contains a general fund reserve balance of no less the 25% of the annual general fund revenue. The estimated General Fund Unrestricted Reserve balance as of October 1998 is $2,300,000 which is 27% of the annual General Fund Budget. Funds for resurfacing or new paving of streets are not included within the General Fund FY98/99 budget. You may wish to consider this item as you finalize the budget. `O Q) 00 In summary, the General Fund (non - capital) has been reduced by a minimum of $754,000 annually a compared to FY97/98. The City Council has authorized a new fire station, staffing with eight (8) r new EMS /firefighters and authorized the design and construction of a new gymnasium complex and proposed a millage rate less than "roll- back" for FY98/99. The City staff and I will continue to work with the City's elected officials and the residents to improve the quality of life for all City residents through improved services and cost - effective projects. City employees continue their dedication and commitment to improve City services and .r. it is only through their effort and commitment that Edgewater remains a very desirable City in which to live and work, Sincere) , " e o p r Interim City Manager In KRH:lizm C-71 c Acorresp \budgmess.8 &9 L Page -3- I I 1 I I I I I 1 I I I I I I I I I I CITY OF EDGEWATER FISCAL YEAR 1999 BUDGET SUMMARY OF FUNDS TO BE HANDLED REVENUES AND EXPENDITURES/EXPENSES Revenues Expenditures/Expenses The General Fund $ 8,512,490 $ 8,512,490 The Water and Wastewater Fund $ 6,342,200 $ 6,342,200 The Refuse Collection Fund $ 11479,923 $ 1,479,923 The Storm Water Management/Maintenance Fund $ 982,092 $ 982,092 The Internal Service /Self Insurance Fund $ 192,734 $ 192,734 --------- - - - - -- --------------- Total - All Funds $17,509,439 $17,509,439 Page 7 I 1 I 1 F 1 I 1 I 1 I I 1 f 1 1 1 1 1 PERSONNEL SUMMARY The principal thrust of personnel changes in the budget is continuation of existing resources with growth accomplished through higher efficiency of the personnel presently authorized and in place. Important components of the personnel management system are the benefit package and Pay- For - Performance plan. A more detailed presentation of the City's manning levels, as well as the benefit package and Pay- For - Performance plan, can be found in the City's office of Personnel Administration. DEPARTMENT FY 1998 FY 1999 City Manager 2 2 Finance 8 7 (3 budgeted in Water & Wastewater & 1 in Refuse) Legal Counsel 2 1 Planning & Development 9 4 Personnel Administration 2 2 City Clerk 2 2 Maintenance 3 3 City Engineer 3 0 Police 46 & 1 P.T. 46 & 1 P.T. (1 budgeted in Fire) Fire and Rescue 12 20 (Fire Chief salary 1/2 year) Building 0 4 (Was in Planning & Development) Public Works 8 8 Parks & Recreation 10 & 4 P.T. 10 & 4 P.T. Water Utility 9 9 Sewer Utility 15 15 Water Field Operations 12 12 Refuse 19 19.5 (1/2 of Staff Assistant) Stormwater Management 9 8.5 (1/2 of Staff Assistant) 171 & 5 P.T. 173 & 5 P.T. Note: The positions of Assistant City Manager/Finance Director, Administrative Services Director, Community Development Director, City Engineer, Engineering Technician, Engineering Administrative Secretary and Stormwater Superintendent are not being budgeted for FY -1999. Page 8 THE GENERAL FUND Page 9 I 1 1 I 1 1 1 I I 1 1 1 CITY OF EDGEWATER BUDGET OVERVIEW AND THE TRUTH IN MILLAGE ACT A budget is the "plan of attack" that sets forth the program priorities and allocations of resources available to accomplish the goals of the City of Edgewater during the upcoming fiscal year. It is developed through the combined efforts of the City staff, citizen participation and the elected City Of Edgewater officials. Development of our operating budget utilizes the line item approach to budgeting. Line item budgeting, the simplest and most common method, adds next year's proposed spending increases on top of the current year's total. This is also called traditional or incremental budgeting. A basic assumption in this budgeting method is that the current level of expenditures is fully justified, and that programs /operations /administration are fully effective and productive. City staff ensures that programs /operations /administration are continuously evaluated for effectiveness. The City's budget process includes the following steps. January City Manager, staff, and City Council discuss goals and objectives for next fiscal year. March Budget work sheets are passed out. Early May Department heads complete expenditure requests and revenue estimates as required. Mid May Department heads with revenue projection responsibilities review forecasts with Finance Director. Late May City Manager conducts department budget hearings. Late June Proposed budget distribution to City Council. TRIM Calendar begins July 1. Page 10 I I I I Mid July Early September Mid September October 1 I I I I I I I I I I r City Council conducts public workshops /department presentations. Proposed millage rate due August 4. First public hearings. Second public hearing. New fiscal year begins, new budget is implemented. Post -audit review of expenditures /expenses of the previous year. Appropriations for the previous year lapse. In addition to the operating budget, the City of Edgewater considers a Capital Budget. The capital budget reflects items included within the operating budget but are normally non recurring in nature and have a cost of over $500 and a life span of one year or more. An important consideration in the budget process is the recognition of the additional operating costs associated with the completion of a capital project. As an example, additional personnel costs have been reflected in the fire department operating budget to support the additional fire station. Capital projects may be financed through the issuance of revenue bonds which evidence the City's obligation to repay a specific amount on a future maturity date, plus interest. Revenue bonds pledge specific sources of revenues, usually generated by the new asset, as the means of repayment. The City of Edgewater may pledge the net revenues generated by the new asset, water and sewer impact fees, various assessments, and other non -ad valorem sources. A major component of the budget process is the setting of the Ad Valorem tax millage necessary to raise the required property tax revenue for the upcoming fiscal year. The setting of the millage involves a formal process defined in the Florida Statues. This is commonly referred to as TRIM (the Truth in Millage Act). The Truth in Millage Act (TRIM) serves to formalize the property tax levying process by requiring a specific method of tax rate calculation, form of notice, public hearing requirements and advertisement specification prior to the adoption of a budget and tax rate. Page 11 I r r r f r I r ! r f i r The effect of TRIM is to inform taxpayers that their property taxes are changing (up or down), the cause (a change in the assessed value of their property and/or an increase in the proposed spending level) and how the proposed new tax rate compares to the rate that would generate the same property tax dollars as the current year (the "rolled- back" rate). The rolled -back rate is the rate of property tax required to raise the same tax revenues in the upcoming budget year as in the current year. The City's rolled back rate is $6.47636 per $1,000 of assessed taxable property value. The following is a TRIM calendar of required actions and maximuma deadlines. It assumes that the process begins with the certified tax roll as of July 1, of each year. July 1 Property Appraiser certifies to the City the taxable value within the boundaries of the City. (3) Aug 4 Within 35 days of certification of value, the City shall advise the Property Appraiser of: (35) (a) Proposed millage rate. (b) Current year rolled -back rate. (c) The date, time, and place of the first public hearing. Aug 24Not later than 55 days after the certification of value the Property Appraiser shall mail out the Notice of Proposed Taxes (55) TRIM Notice). Sep 18 Within 80 days of certification of value but not earlier than 65 days after certification, the City of Edgewater shall hold a (80) public hearing on the tentative budget and proposed millage rate. This hearing will be publicized via the TRIM Notice mailed out by the Property Appraiser. Oct 3 Within 15 days of the meeting adopting the tentative budget, the City shall advertise its intent to finally adopt a millage (95) and budget. Page 12 I 1 1 1 I I i 1 1 1 1 i I I 1 1 I I 1 Oct 5 A public hearing to finalize the budget and adopt a millage rate shall be held not less that 2 days or more than 5 days To after the day that the advertisement is first published, The City in most cases will complete this process before October. Oct 8 (97 to 100) Oct 9 The resolution or ordinance approved at the final hearing shall be forwarded to the Property Appraiser, and the Tax (101) Collector Oct 12 Property Appraiser notifies City of Final adjusted tax roll. Within 3 days the City adjusts millage, if applicable, and (104) certifies to the Property Appraiser its adjusted, adopted rate. (Form DR -422) Nov 7 Not later than 30 days following adoption of its millage and budget ordinance or resolution, each taxing authority shall (130) certify that they have complied with the provisions of Chapter 200, F.S., to the Divisions of Ad Valorem Tax. Page 13 I I I I I I 1 1 1 I 1 I I I I I I I I CITY OF EDGEWATER REVENUES The City of Edgewater utilizes a wide variety of revenues to pay for the many services provided to our citizens. The City attempts to balance its revenue sources to produce long -term solvency while utilizing a revenue mix that is compatible with local circumstances. The City of Edgewater, by virtue of the state constitution, has general home rule authority in all areas except taxation. The City has the discretion to perform any public service or to enact any ordinance unless specifically prohibited by the state. The constitution requires that municipalities can only levy taxes that the Legislature has specifically authorized by general law, with the exception of the property tax. The property tax is the only local tax source which is authorized by the constitution and it is capped at 10 mills. The basic revenue categories addressed in this budget overview are as follows: ad valorem property tax, City utility taxes, franchise fees, user fees, intergovernmental revenues, local option taxes, occupational license taxes, fines and forfeitures, investment income, contributions and donations, and miscellaneous revenue. Ad Valorem Property Tax The property tax is based on the value of real and personal property. Each year, the Volusia County Property Appraiser determines the total value of each parcel of property. The value of residential property represents only the value of the real estate, which includes buildings and improvements; while commercial property includes these values in addition to all relevant personal property. This value is called "assessed value." After subtracting all lawful exemptions (i.e., homestead: $25,000; widow: $500; widower, effective 1990: $500; disability: $500), the remaining value is called "taxable value ". It is this figure on which ad valorem property taxes are calculated. The property tax is a calculated by multiplying the taxable value of the property by .001, and then multiplying this number by the rate of taxation, which is referred to as "mills" or "millage rate ". One mill is equivalent to $1 per $1,000 of taxable value. For example, if you own your own home, and the property appraiser has set the assessed value at $65,000, the taxable value would be $40,000 after subtracting your $25,000 homestead exemption. With a City millage rate of 6.440 mills, you would owe $257.60 in property taxes ($40,000 X .001 = $40, and 40 x $6.440 mills = $257.60). This calculation of course is only valid for the City's share of the total millage rate of all the taxing authorities. Page 14 I [ 1 1 1 1 1 1 1 i 1 1 i 1 1 1 I During the coming fiscal year ending September 30, 1999, the City estimates to collect $2,499,337 in current property taxes for general operations, and road improvement debt service, or approximately 29.45% of total general government operations. Municipal Utility Tax The City utility tax is levied on electricity, telephone, water, and various gas /propane services at rates of 7% to 10% on allowable billing. Sections 166.231, Florida Statue, authorizes this tax to be levied. Franchise Fees Franchise fees generate revenues in much the same way as the utility tax; however, it is a fee which is usually levied at rates of 3% and 10% on a company or utility for the privilege of doing business within the municipality's jurisdiction. User Fees User fees or charges for services are defined by the Florida Comptroller as "voluntary payments based on direct, measurable consumption of publicly provided goods and services ". These revenues, by far, are the single largest category of City revenues. User fees are derived from charges for water, wastewater, reuse water, garbage collection, recycling, stormwater management, recreation, building inspections and a variety of other services. Intergovernmental Revenue This category is often referred to as "revenue sharing ". These revenues are collected by one government unit and shared with other governmental units. Local Option Taxes The City receives a share of the local option gas tax (2 cent City and 4 cent County). Page 15 I 1 1 1 1 1 1 1 1 1 f 1 f 1 1 1 f Occupational License Tax The occupational license tax represents a minor revenue source. It is levied for the privilege of engaging in or managing any business or occupation within the City's jurisdictions. Fines and Forfeitures This revenue category includes receipts from fines and penalties imposed for the commission of statutory offenses, violation of lawful administrative rules and regulations, and for neglect of official duty. Fines include court fines, library fines, pollution control violations and violations of local ordinances. Investment Income Revenues derived from the investment of cash receipts and idle funds are an important, yet often overlooked, source of revenues. The City practices good cash management and promotes aggressive revenue collections to maximize cash flow. Contributions and Donations This revenue category is comprised of various sources, preliminary gifts, pledges, bequests or grants from non - governmental entities. Miscellaneous Revenue The miscellaneous revenue category includes a variety of lesser important sources of revenues which are not separately categorized. Page 16 I I I I _. I I I I I I I I I I I CITY OF EDGEWATER MILLAGE RATE ANALYSIS FISCAL YEAR 1998 -1999 TAXABLE VALUE THIS YEAR (DR- 420) ....................... ............................... ...................$404,266,419 TAXABLE VALUE LAST YEAR(DR- 422) ........................................... ............................... 400,060,875 Total increase in net taxable value this year .................................... ..............................$ 4,205,544 results in a 1.05% increase which includes new construction, etc., of $6,451,599 (1.61 %), and decreased values of $2,246,055 ( -.56 %) Page 17 I I I I MILLAGE AD VALOREM RATE TAXES Current year rolled back rate (amount needed to 6.47636 $2,576,392 generate same revenues as last year based on this x 96% year's taxable value less new construction) $2,473,336 Last year's millage rate which is a .56% decrease 6.44000 $2,603,476 under this year's rolled back rate x 96% $2,499,337 Proposed .56% decrease under this year's rolled back rate 6.44000 $2,603,476 which is 0.03636 mills below 6.47636 mills. x 96% $2,499,337 Page 17 I I I I I f FISCAL YEAR TAX LEVY 1999 $2,499,337 1998 $2,472,688 1997 $2,428,427 1996 $2,495,594 1995 $2,027,814 1994 $2,005,005 1993 $1,533,965 1992 $1,474,793 1991 $1,414,943 1990 $1,292,528 Page 18 TAX ANALYSIS TAXES PER CAPITA CITY OF EDGEWATER TAXES MILLAGE POPULATION PER CAPITA RATE 18,758 (est.) $133.24 6.44000 18,253 $135.47 6.44000 17,761 $136.73 6.59000 17,484 $142.74 7.10107 17,096 $118.61 5.83979 16,745 $119.74 5.88820 16,394 $ 93.57 4.60000 15,975 $ 92.32 4.60000 15,351 $ 92.17 4.60000 13,313 $ 97.09 4.89000 Page 18 I t f f I [ t f 1 1 1 1 1 r t r t f 1 GENERAL FUND REVENUES PLUS: Ad Valorem Tax Rate Ad Valorem Tax Revenues GENERAL FUND EXPENDITURES City Council City Manager Finance Legal Counsel Planning & Development Economic Development Personnel Administration City Clerk Other Government Services Maintenance City Engineer Police Fire and Rescue Building Civil Defense Public Works Library Parks & Recreation Interfund Transfers - Debt Service TOTAL EXPENDITURES FAVORABLE OR (UNFAVORABLE) VARIANCE CITY OF EDGEWATER GENERAL FUND BUDGET FY 1999 FY 1996 FY 1997 FY 1998 FY 1999 BUDGET AUDIT AUDIT BUDGET 174,261 $4,334,554 $4,397,043 $4,787,842 $6,003,153 7.10107 6.59000 6.44000 6.44000 2,509,337 2,516,081 $6,850,635 2,439,831 $6,836,874 2,484,871 $7,272,713 $8,512,490 $ 57,928 $ 58,663 $ 63,310 $ 49,677 149,432 155,714 278,386 144,294 233,142 244,733 262,495 174,261 140,365 150,579 241,107 154,370 288,912 247,304 452,211 215,971 22,133 26,290 20,850 2,750 54,001 83,525 95,284 94,428 151,432 156,771 164,767 174,150 187,287 214,417 389,478 397,528 109,450 100,806 107,232 110,670 144,871 153,890 165,318 -0- 2,017,539 2,220,800 2,410,003 2,439,584 736,580 778,959 1,066,666 1,661,746 188,612 217,509 -0- 193,825 5,655 27,944 7,004 14,604 437,078 404,922 384,114 366,424 8,102 5,721 8,025 5,025 670,532 656,853 378,274 779,852 376,611 1,949,336 363,847 366,314 $5,969,365 $6,283,674 $7,272,713 $8,512,490 881,270 553,200 -0- 0- Page 19 U9 /13 /Yt3 t.t i T OF tuuEWAItn PA(' t 1 17:03:59 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 010 GENERAL FUND BUDGET YEAR 1999 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 *- ---- - - - - -- 1999 ------ -- - - - -�► ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------ REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE % INCREASE 31110 CURRENT AD VALOREM TAXES 2,510,082 2,430,849 2,472,712 2,472,688 2,499,337 26,649 1.07 31120 DELINQ. AD VALOREM TAXES 5,999 81982 12,184 12,183 10,000 21183- 17.91- 31242 LOCAL ALTER.FUEL USER TAX 153 153 0 200 150 50- 25.00- 31310 ELECTRIC FRANCHISE FEE 517,128 525,415 454,542 537,000 560,000 23,000 4.28 31320 TELEPHONE FRANCHISE FEE 15,315 16,091 0 15,300 16,900 1,600 10.45 31330 REFUSE FRANCHISE FEE 1,603 1,773 0 0 1,700 1,700 100.00 31340 SO.FLA.NAT.GAS FRANCHISE 13,046 12,759 11,245 13,000 13,000 0 .00 31350 CABLE TELEVISION FRANCHIS 47,231 51,450 27,615 54,000 54,000 0 .00 31410 ELECTRICITY UTILITY TAX 822,719 784,262 697,715 834,000 840,000 6,000 .71 31420 TELEPHONE UTILITY TAX 144,088 184,152 203,650 234,000 250,000 16,000 6.83 31430 WATER UTILITY TAX 0 183,920 159,075 196,000 200r000 4,000 2.04 31440 GAS UTILITY TAX 26,486 26,782 22,820 26,500 27,000 500 1.88 31 TAXES 4,103,850 4,226,588 4,061x558 4,394,871 4,472,087 77,216 1.75 32120 PROFESSIONAL & OCCUP LICS 57,590 57,534 55,625 57.000 60,000 3,000 5.26 32130 DELINQ OCCUP. LICS FEES 2,180 2,148 2,160 2,200 21200 0 .00 32210 BUILDING PERMITS 95,938 93,309 86,250 95.000 100,000 5,000 5.26 32211 ELECTRIC PERMITS 9,571 9,657 7,944 9r500 1Or000 500 5.26 32212 PLUMBING PERMITS 5,416 4,587 4,412 5,400 5r000 400- 7.40- 32213 MECHANICAL PERMITS 4,711 5,060 3,884 4,700 5,100 400 8.51 32214 CULVERT- DRIVEWAY PERMIT 5,955 4,885 4,015 5,900 6r000 100 1.69 32910 OTHER LICS & PERMITS 6,053 6,842 4,839 6,000 6,900 900 15.00 32 LICENSES & PERMITS 187,414 184,022 169,129 185r700 195r200 9,500 5.11 33120 FEDERAL -COPS GRANTS 25,949 139,476 65,736 83,000 44,450 38,550 - 46.44- 33121 FEDERAL -LOCAL LAW ENF BLO 0 31,497 0 4,192 0 4,192- 100.00- 33420 STATE- D.A.R.E. GRANT 0 0 0 0 0 0 .00 33449 HIGHWAY BEAUTIFICATION GT 0 0 0 0 0 0 .00 33479 FLA.DEPT OF NAT RESOURCES 0 0 0 0 0 0 .00 33490 OTHER ST. GRANTS - DCA 14,069 0 0 0 0 0 .00 33511 CIGARETTE TAX 54,838 51,256 34,304 50,223 54,000 3,777 7.52 33512 STATE SHARING, PROGRAM 401,862 399,020 256.182 416r000 391,439 24.561- 5.90- 33514 MOBILE HOME LICENSES 20,405 21,127 22,166 22.500 22,000 500- 2.22- 33515 ALCOHOLIC BEVERAGE LICS 7,433 5,762 7,605 7,600 5r800 11800- 23.68- 33518 STATE SALES TAX 675,887 677,397 613,795 740,000 740,000 0 .00 33519 LOCAL OPTION GAS TAX 236,413 243,976 239.566 280,000 238,000 42,000- 15.00- 33523 FIREFIGHTER'S SUPP COMPEN 1,767 2,520 630 11800 2,520 720 40.00 33541 REBATE ON MUNI VEHICLES 8,172 9,072 21299 8r200 91000 800 9.75 33542 REBATE FED EXCISE TAX GAS 0 0 0 0 0 0 .00 33549 OTHER TRANSPORTATION(DOT) 8,709 8,709 4,000 8,709 8,709 0 .00 33722 EMS TRUST FUND AWARD 8 0 0 0 0 0 0 .00 33770 PORT AUTHORITY GRANT 11,700 0 0 0 0 0 .00 33771 COUNTY OF VOLUSIA LIBRARY 0 0 1,482 0 0 0 .00 33775 FL INLAND NAVIG GRANT 0 0 0 0 0 0 .00 33780 URBAN & COMM FORESTRY 0 0 0 0 0 0 .00 33785 COMM REVEL BLOCK GRANT 0 0 0 0 0 0 .00 33811 COUNTY OCCUP. LICENSE 19,270 19,847 12,565 19,000 20,000 11000 5.26 33 INTERGOVERNMENT REV 1,486,474 1,609,659 1,260,330 1,641,224 1,535,918 105,306- 6.41 - Page 20 09/13198 CITY OF EDGEWATER PAGE 2 17:05 59 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 010 GENERAL FUND BUDGET YEAR 1999 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 *--- -- - - - - -- 1999 ------ - - - --- ACCOUNT --------------------------------------------------------------------------------------------------------------- REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE % -.-------------- INCREASE - - - - -- 34120 ZONING, FEES 4,825 5,675 3,200 4,800 5,700 900 18.75 34130 SALE OF MAPS & PUBL 616 575 211 500 600 100 20.00 34210 POLICE SERVICES 2,313 3,371 14,154 17,000 3,400 13,600- 80.00- 34211 POLICE SERVICE FEE(ALARM) 10,020 4,550 5,200 5,000 4,600 400- 8.00- 34212 FIRE SERVICE FEE (ALARM) 0 0 125 300 300 0 .00 34213 FIRE /RESCUE FEES 70 2,805 1,340 600 21800 21200 366.66 34222 CPR CLASS SERVICE FEES 1,687 2,450 1,790 1,700 2,400 700 41.17 34391 LOT MOWING & CLEARING, 11982 4,367 4,251 4,250 4,000 250- 5.88- 34721 PROGRAM ACTIVITY FEES 83,012 49,879 33,753 45,000 50,000 5,000 11.11 34729 PARKS & RECREATION FEE 35,955 32,920 31,575 30,000 30,000 0 .00 34 GENERAL GOVT. FEES 140,480 106,592 95,599 109,150 103,800 5,350- 4.90- 35110 COURT FINES -CKL OF CIR CT 78,295 69,704 46,325 58,000 66,400 8,400 14.48 35130 POLICE EDUCATION 3,412 31212 3,224 3,700 31300 400- 10.81- 35140 OTHER COURT FINES 15,106 9,526 9,914 10,000 9,600 400- 4.00- 35410 PARKING FINES 515 805 325 600 800 200 33.33 35 FINES & FORFEITURES 97,328 83,247 59,788 72,300 80,100 7,800 10.78 36110 INTEREST EARNINGS 157,216 200,041 390,291 157,000 160,000 3,000 1.91 36120 CASH - OVER /SHORT 80- 7- 32- 0 0 0 .00 36148 INTEREST EARN - STORMWATER 0 0 0 0 0 0 .00 36170 INTEREST INCOME ASSESSMEN 1,366 1,302 1,503- 0 11000 11000 100.00 36210 COMMUNITY CENTER 1,268 1,634 927 1,500 1,650 150 10.00 36220 CITY HALL 11800 11800 1,500 11800 1,800 0 .00 36310 ASSESSMENTS REVENUE 268- 1,039- 0 500 900 400 80.00 36432 INS PROC FROM BLDG LOSS 0 3,690 0 0 0 0 .00 36442 INSURANCE PROCEEDS /EQUIP 2,173 1,570 1,926 300 600 300 100.00 36510 SALES /SURPLUS 219,189 7,568 0 4,000 31000 11000- 25.00- 36610 CONTRIBUTIONS & DONATIONS 4,955 9,347 2,740 31300 3,500 200 6.06 36690 OTHER CONTRIBUTIONS & DON 25 0 0 0 0 0 .00 36930 REFUND OF PRIOR YEAR EXPE 3,173 50 129 11000 100 900- 90.00- 36990 OTHER MISC REVENUE 28,755 20,515 14,036 20,000 21,000 11000 5.00 36991 INTERNET REVENUE 0 35 2,903 0 21000 21000 100.00 36 MISCELLANEOUS REV 419,572 246,506 412,917 189,400 195,550 6,150 3.24 38010 APPROPRIATED FUND BALANCE 0 0 0 0 598,104 598,104 100.00 38011 APPROP CASH CARRY FORWARD 0 0 0 0 336,208 336,208 100.00 38012 APPROP. RES. FIRE HOUSE 0 0 0 178,520 0 178,520- 100.00- 38013 APPROP RES. CAPITAL PROJ 0 0 0 0 586,441 586,441 100.00 38014 APPROP. RES. FIRE DONATIO 0 0 0 1,220 0 11220- 100.00- 38015 APPROP PUBLIC WRK BALANCE 0 0 0 31,800 0 31,800- 100.00- 38020 APPROPRIATED RES -REC FEES 0 0 0 95,000 15,000 80,000- 84.21- 38030 APPROPRI RES - POLICE TNG 0 0 0 0 3,000 31000 100.00 38040 APPROPRI RES -LAW ENFORCE 0 0 0 11000 2,500 11500 150.00 38130 TRANS FROM CAP PROJ FUND 7,664 586,441 0 0 0 0 .00 38140 TRANSFER FRM WATER /SEWER 250,100 250,000 250,000 250,000 250,000 0 .00 38142 TRANS FROM WATER SP ASSES 17,883 0 0 0 0 0 .00 Page 21 09/13/98 CITY OF EDGEWATER PAGE 3 17=05:59 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 010 GENERAL FUND BUDGET YEAR 1999 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 *----- - - - - -- 1999 --- --- - -- - - -* ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------ REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE % INCREASE 38144 TRANS FROM WR & SWR DEVEL 0 0 0 0 0 0 .00 38147 TRANSFER FROM REFUSE FUND 86,549 96,912 91,485 91,485 106,504 15,019 16.41 38148 TRANSFER FROM STORMWATER 24,072 33,346 31,043 31,043 32,078 11035 3.33 38166 TRANSF FROM TOUR OF HOMES 12,499 0 0 0 0 0 .00 38401 PROCEEDS FRM L/T DEBT 29,247 0 0 0 0 0 .00 38 NON- REVENUES 428,014 966,699 372,528 680,068 1,929,835 1,249,767 183.77 ------------------------------------------------------------------------------------------------------------------------------------ TOTAL BUDGET PROPOSED -------------------------------------------------------------------------------- 6,863,132 7,423,313 6,431,849 7,272,713 ------------- 8,512,490 ------------ 1,239,777 - - - - -- 17.04 -------------------- Page 22 1 71 F v Page 23 MAJOR CAPITAL EQUIPMENT NE AND REPLACEMENT.") FY1999 FUND /DEPT DESCRIPTION MAKE MODEL YEAR MILEAGE/YRS. TYPE COST CODE GENERAL FD FIRE /RESCUE UPS for Copier N $800 56640 FIRE /RESCUE 3 Patient Ventilators N $3,600 56640 FIRE /RESCUE 2 IBM com at. computers Apple R $5,000 56640 FIRE /RESCUE Administrative/Training Vehicle Chevrolet St.Wa on R $19,000 56640 FIRE /RESCUE Furnishings for Station 57 N $8,500 56640 FIRE /RESCUE 3 - 800 MHZ portables N $7,050 56640 FIRE /RESCUE Advanced life support training manniquir N $2,000 56640 --------------- -- TOTAL $70,050 CIVIL DEFENSE Hurricane shutters for station 55 N $3,500 56620 CIVIL DEFENSE Communication equipment for EOC N $3,000 56640 PUBLIC WORKS Sidewalk replacements R $7,500 56630 PUBLIC WORK 12000 # above round lift N $5,800 56640 PUBLIC WORK 5 h air com resser, 3 ton floor N $2,200 56640 --------------- -- TOTAL $8,000 PARKS & REC. G Gymnasium N $1,160,000 56620 PARKS & REC. Whistle Stop Expansion, Boat Ramps, S iuffleboard I lesurfacing N $23,250 56630 PARKS & REC. Chevrolet Puckup 44 K1500 Chevrolet S -10 1987 85034 R $19,668 56640 PARKS & REC. Ice- O -Matic EC 400 FAP N $1,738 56640 PARKS & REC. Top Dresser turfco F -121) N $8,655 56640 --------------- -- TOTAL $30,061 PARKS & REC. New equipment for gym N $45,0001 56660 Page 23 I V— tr - I ` I I I I I I I I I I I f [ f Page 24 MAJOR CAPITAL EQUIPMENT NE AND REPLACEMENT,')', FY1999 FUND/DEPT DESCRIPTION MAKE MODEL YEAR MILEAGE/YRS. TYPE COST CODE GENERALFD FINANCE IBM Com at. Computer Winchester 1991 7 years R $1,500 56640 PERSONNEL IBM Com at. Computer 1991 7 years R $1,500 56640 CITY CLERK Minolta Reader /Printer Minolta Image Print 1989 9 years R $2,500 56640 OGS Upgrade computer hardware & software IBM RS6000 1995 3 years R $61,560 56640 POLICE Shooting Range Shelter N $5,000 56630 POLICE Patrol Car Ford Crown Vic. 1995 83501 R $20,500 56640 POLICE Patrol Car Ford Crown Vic. 1995 81778 R $20,500 56640 POLICE Detective Vehicle - Taurus Dodge Dynasty 1992 97477 R $16,000 56640 POLICE Detective Vehicle - Taurus Dodge Dynasty 1992 91546 R $16,000 56640 POLICE Copier R $9,000 56640 POLICE Light Bars - 4 1988 R $4,000 56640 ----------------- TOTAL $86,000 FIRE /RESCUE New Fire Station Bal. of Const. Costs N $430,880 56620 FIRE /RESCUE Window protection for station 57 N $3,500 56620 --------------- -- TOTAL $434,380 FIRE /RESCUE 5 - 100' lengths 5" supply hose N $5,500 56640 FIRE /RESCUE Breathing air tanks R $3,500 56640 FIRE /RESCUE Mobile radio for Chief's car N $1,200 56640 FIRE /RESCUE Portable suction unit N $500 56640 FIRE /RESCUE 2 -Hand Held Gas Monitors N $3,000 56640 FIRE /RESCUE Multipurpose large extrication saw N $850 56640 FIRE /RESCUE Washer/dryer for staion 57 N $2,000 56640 FIRE /RESCUE Brush fire foam suppression B -57 N $3,250 56640 FIRE /RESCUE Master stream nozzle N $1,500 56640 FIRE /RESCUE 4 VHF Portable Radios N $2,800 56640 Page 24 09/13/98 CITY OF EDGEWATER PAGE 1 17108:46 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 010 GENERAL FUND BUDGET YEAR 1999 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 *----- - - - - -- 1999 ------ - -- - - -* ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------ EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE 51120 REGULAR SALARIES & WAGES 3,020,967 3,189,674 2,788,408 3,319,040 3,277,839 41,201- 1.24- 51125 MISC PERSONAL COSTS 0 0 0 0 71,748 71,748 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 36.812 36,812 100.00 51130 OTHER SALARIES & WAGES 44,997 48,020 38.730 48.480 48,600 120 .24 51140 OVERTIME 106,292 98,113 109,197 133,525 123,350 10,175- 7.62- 51210 FICA TAXES 238,964 249,271 217,751 261,446 263.908 2,462 .94 51220 RETIREMENT CONTRIBUTIONS 428,746 463,478 346,714 425,843 457.309 31,466 7.38 51230 LIFE AND HEALTH INSURANCE 329,052 346,992 310,258 360,644 388,675 28,031 7.77 51240 WORKER'S COMPENSATION 72,658 6,763- 86,252 88,424 103,640 15,216 17.20 51250 UNEMPLOYMENT COMPENSATION 747 5,471 13,497 18,113 13,000 5,113- 28.22- 51 PERSONAL SERVICES 4,242,423 4,394,256 3,910,807 4,655,515 4,784,881 129,366 2.77 52310 PROFESSIONAL SERVICES 48,470 52,114 174,684 248,895 162,750 86,145- 34.61- 52320 ACCOUNTING AND AUDITING 8,237 9,000 6,485 11,100 11.400 300 2.70 52330 COURT REPORTER SERVICES 0 0 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 61,401 65,566 85,029 113,365 69.596 43.769- 38.60- 52341 VOLUNTEER FIRE SERVICES 0 20,247 14,709 18,000 25,000 7,000 38.88 52 PROFESSIONAL SERVICE 118,108 146,927 280,907 391,360 268,746 122,614- 31.33- 53360 VEHICLE REPAIRS 70,471 59,575 44,599 65,700 57,000 8,700- 13.24- 53370 GAS, OIL & DIESEL EXPENSE 51,339 54,981 41,151 53,050 54,950 11900 3.58 53390 CLOTHING ALLOWANCE 21,909 23,555 21,205 25,245 25,000 245- .97- 53400 TRAVEL AND PER DIEM 28,254 28,239 24,375 35,437 35,685 248 .69 53410 COMMUNICATIONS SERVICES 35,537 35,448 28,932 38,062 44,904 6,842 17.97 53420 TRANSPORTATION 26,702 29,067 23,828 29,580 27,930 1,650- 5.57- 53430 UTILITY SERVICES 76,139 76,393 54,678 71,635 80,075 8,440 11.78 53440 RENTALS & LEASES 25,787 25,945 25,011 34,276 30,481 3,795- 11.07- 53450 INSURANCE 750 141 609 750 750 0 .00 53460 REPAIR AND MAINTENANCE 130,571 113,543 96,976 147,544 149,045 1,501 1.01 53470 PRINTING AND BINDING 30,035 27,340 20,178 38,380 41,171 2,791 7.27 53480 PROMOTIONAL ACTIVITIES 86,924 68,676 64,926 76,725 77,950 11225 1.59 53481 CHAMBER OF COMMERCE 9,213 10,033 9,263 9,800 1,200 81600- 87.75- 53482 ECONOMIC DEVELOPMENT 5,037 8,947 1,427 31000 2,500 500- 16.66- 53483 VOL.CNTY BUSINESS DEVELOP 8,548 8,550 8,550 8,550 0 8,550- 100.00- 53490 OTHER CURRENT CHARGES 29,954 100,216 26,268 39,310 34,020 5,290- 13.45- 53500 STREET LIGHT EXPENSES 103,466 105,207 86,688 108,600 111,300 2,700 2.48 53510 OFFICE SUPPLIES 14,648 14,551 13,866 21,380 20,780 600- 2.80- 53520 OPERATING SUPPLIES 109,240 144,340 123,646 141,640 162,275 20,635 14.56 53522 STREET NAME SIGN PROGRAM 3,730 7,401 1,383 5,000 3,500 1,500- 30.00- 53530 ROAD MATERIALS & SUPPLIES 31,468 14,908 4,771 12,000 15,000 31000 25.00 53540 BOOKS, PUBLCTIONS,SUBSCRP 47,430 45,016 41,285 52,732 73,162 20,430 38.74 53550 MISCELLANEOUS 5,254 4,961 1,032 3,050 6,150 31100 101.63 53551 BEAUTIFICATION EXPENSES 0 0 0 0 22,000 22,000 100.00 53 OPERATING EXPENSES 952,406 1,007,033 764,647 1,021,446 1.076,828 55,382 5.42 56610 LAND 21,959 12,020 37,010 46,000 0 46,000- 100.00- 56620 BUILDING 0 0 98,798 166,000 1,597,880 1,431,880 862.57 Page 25 09/13/98 CITY OF EDGEWATER PAGE 2 17=08 :46 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 010 GENERAL FUND BUDGET YEAR 1999 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 ----- - - - - -- 1999 - -- ---- - - - - -* ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------ EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 56630 IMPROVE. OTHER THAN BLDGS 21,375 6,590 1,682 28,250 35,750 7,500 26.54 56640 MACHINERY AND EQUIPMENT 162,468 291,508 198,983 218,370 264,171 45,801 20.97 56650 CIP -ROAD IMPROV PROJECT 0 0 0 0 0 0 .00 56651 PORT AUTHORITY EXPENSES 749 0 0 0 0 0 .00 56652 CWIP -FIND PROJECT 0 0 1,043 0 0 0 .00 56653 URBAN & COMM FORESTRY GRT 0 0 0 0 0 0 .00 56654 COMMUNITY DEV BLK GRANT 0 0 0 0 0 0 .00 56655 BEAUTIFICATION GRANT EXP 0 0 0 0 0 0 .00 56660 RECREATION TRUST EXPENSES 7,000 12,402 79,267 95,000 45,000 50,000- 52.63- 56670 FL DEPT OF NATURAL RESOUR 0 0 0 0 0 0 .00 56 CAPITAL OUTLAYS 213,551 322,520 416,783 553,620 1,942,801 1,389,181 250.92 57710 DEBT SERVICE -- PRINCIPAL 55,431 18,043 9,048 34,068 35,751 11683 4.94 57720 DEBT SERVICE -- INTEREST 21,138 16,615 11,355 14,945 13,029 1,916- 12.82- 57 DEBT SERVICE 76,569 34,658 20,403 49,013 48,780 233- .47- 59991 OPERATING CONTINGENCY 0 0 0 225,148 26,607 198,541- 88.18- 59 NON - OPERATING 0 0 0 225,148 26,607 198,541- 88.18- 70582 TRANSFER TO DEBT SERVICE 345,239 361,619 176,715 359,798 353,384 6,414- 1.78- 70585 TRANSFER TO SELF -INS FUND 0 0 0 0 0 0 .00 70589 TRANSFER TO STORMWATER 21,074 16,655 6,410 16,813 10,463 6,350- 37.76- 70 INTERFUND TRANSFERS 366,313 378,274 183,125 376,611 363,847 12,764- 3.38 - ---------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------- TOTAL BUDGET PROPOSED 5,969,370 6,283,668 5,576,672 7,272,713 8,512,490 1,239,777 ---------------------- 17.04 -- - - - - -- Page 26 4m 09/13/98 CITY OF EDGEWATER PAGE 1 17;13:41 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 *----- - - - - -- 1999 --- ---- - - -- -* OBJ ACCOUNT NAME ------------------------------------------------------------------------------------------------------------ EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE ------------------ - - - --- 10511 CITY COUNCIL 51130 OTHER SALARIES & WAGES 25,200 25,200 21,000 25,200 25,200 0 .00 51210 FICA TAXES 1,928 11928 1,533 1,928 1,928 0 .00 51230 LIFE AND HEALTH INSURANCE 13,248 17,528 9,477 11,652 10,428 1,224- 10.50- 51240 WORKER'S COMPENSATION 60 6- 71 110 71 39- 35.45- 52310 PROFESSIONAL SERVICES 0 0 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 0 0 0 300 300 0 .00 53400 TRAVEL AND PER DIEM 3,838 21088 2,895 5,200 4,000 11200- 23.07- 53410 COMMUNICATIONS SERVICES 0 163 291 0 170 170 100.00 53420 TRANSPORTATION 20 13 29 30 30 0 .00 53440 RENTALS & LEASES 0 66 79 0 100 100 100.00 53450 INSURANCE 0 0 0 0 0 0 .00 53470 PRINTING AND BINDING 0 0 106 100 100 0 .00 53480 PROMOTIONAL ACTIVITIES 4,646 5,215 6,161 9,975 5,350 4,625- 46.36- 53490 OTHER CURRENT CHARGES 0 0 0 0 0 0 .00 53510 OFFICE SUPPLIES 0 0 101 0 0 0 .00 53520 OPERATING SUPPLIES 2,319 266 361 21000 11000 11000- 50.00- 53540 BOOKS, PUBLCTIONS,SUBSCRP 6,670 6,203 7,513 6,815 11000 5,815- 85.32- 53550 MISCELLANEOUS --------------------------------------------------------------------------------------------------------------- 0 0 0 0 0 0 .00 ORG SUBTOTALS --------------------------------------------------------------------------------------------------------- 57,929 58,664 49,617 63,310 49,677 13,633- 21.53 - - - - - -- Page 27 09/13/98 CITY OF EDGEWATER 17t13 :41 PROPOSED BUDGET ANALYSIS REPORT PAGE 2 MUBG015 8.5 7UND= 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 *----- - - - - -- 1999 ------ - -- - - -* OBJ ACCOUNT NAME -------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE --------------- - - - - -- 10512 CITY MANAGER 51120 REGULAR SALARIES & WAGES 108,314 107,361 118,140 135,335 96,243 39,092- 28.88- 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 0 0 0 0 0 0 .00 51210 FICA TAXES 7,537 7,796 7,589 9,173 7,363 11810- 19.73- 51220 RETIREMENT CONTRIBUTIONS 16,611 17,298 18,596 21,520 16,805 4,715- 21.90- 51230 LIFE AND HEALTH INSURANCE 10,852 12,936 12,164 14,916 14,400 516- 3.45- 51240 WORKER'S COMPENSATION 255 48- 278 402 283 119- 29.60- 51250 UNEMPLOYMENT COMPENSATION 0 0 3,346 6,700 0 6,700- 100.00- 52310 PROFESSIONAL SERVICES 0 0 41,500 74,000 0 74,000- 100.00- 52340 OTHER CONTRACTUAL SERVICE 0 0 0 0 0 0 .00 53370 GAS, OIL & DIESEL EXPENSE 0 13 0 0 0 0 .00 53400 TRAVEL AND PER DIEM 1,859 4,686 4,408 5,000 4,000 11000- 20.00- 53410 COMMUNICATIONS SERVICES 1,214 11421 1,608 21000 11000 11000- 50.00- 53420 TRANSPORTATION 129 65 69 100 100 0 .00 53440 RENTALS & LEASES 0 171 0 0 0 0 .00 53450 INSURANCE 750 141 609 750 750 0 .00 53460 REPAIR AND MAINTENANCE 0 65 46 100 100 0 .00 53470 PRINTING AND BINDING 90 0 56 50 50 0 .00 53480 PROMOTIONAL ACTIVITIES 0 0 0 0 0 0 .00 53490 OTHER CURRENT CHARGES 38 38 3,036 3,140 100 3,040- 96.81- 53510 OFFICE SUPPLIES 53 38 157 100 100 0 .00 53520 OPERATING SUPPLIES 97 238 353 200 200 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 1,633 2,545 1,749 2,800 2,800 0 .00 53550 MISCELLANEOUS 0 0 6 100 0 100- 100.00- 56620 BUILDING 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT --------------------------------------------------------------------------- 0 950 2,000 2,000 0 2,000- 100.00 - ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 149,432 155,714 215,710 ------------------------ 278,386 144,294 --- 134,092- - --- ------ 48.16 - Page 28 09/13/98 CITY OF EDGEWATER PAGE 3 17:13;41 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND; 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 ----- - - - - -- 1999 -- ----- - - - - -* OBJ ACCOUNT NAME ------------------------------------------------------------------------------------------------------------ EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE --- -•----------- --- - - - - -- 10513 FINANCE 51120 REGULAR SALARIES & WAGES 162,004 167,965 159,888 172,557 104,862 67,695- 39.23- 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 86 10 226 11000 11000 0 .00 51210 FICA TAXES 12,160 12,500 12,048 13,277 8,098 5,179- 39.00- 51220 RETIREMENT CONTRIBUTIONS 27,747 28,994 21,580 33,005 19,055 13,950- 42.26- 51230 LIFE AND HEALTH INSURANCE 6,902 6,492 6,162 81220 7,584 636- 7.73- 51240 WORKER'S COMPENSATION 38 63- 431 636 442 194- 30.50- 52320 ACCOUNTING AND AUDITING 8,237 91000 6,485 11,100 11,400 300 2.70 52340 OTHER CONTRACTUAL SERVICE 0 0 0 0 0 0 .00 53370 GAS, OIL & DIESEL EXPENSE 0 0 0 0 0 0 .00 53400 TRAVEL AND PER DIEM 2,176 1,862 11820 3,000 31000 0 .00 53410 COMMUNICATIONS SERVICES 1,878 1,773 1,865 1,600 11800 200 12.50 53420 TRANSPORTATION 589 598 629 800 600 200- 25.00- 53440 RENTALS & LEASES 0 0 0 0 0 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 2,036 2,033 2,321 5,000 4,000 11000- 20.00- 53470 PRINTING AND BINDING 2,777 4,650 3,209 4,880 3,880 11000- 20.49- 53490 OTHER CURRENT CHARGES 928 913 56 380 800 420 110.52 53510 OFFICE SUPPLIES 1,622 1,844 1,717 1,880 11880 0 .00 53520 OPERATING, SUPPLIES 1,500 1,946 1,439 2,300 1,800 500- 21.73- 53540 BOOKS, PUBLCTIONS,SUBSCRP 1,718 2,290 1,885 2,160 2,160 0 .00 53550 MISCELLANEOUS 745 548 378 700 400 300- 42.85- 56640 MACHINERY AND EQUIPMENT ----------------------------------------------------------------------------------- 0 1,379 0 0 1,500 11500 100.00 ORG SUBTOTALS --------------------------------------------------------------------------------- 233,143 244,734 222,139 262,495 ------------ 174,261 --- -------------- - - - - -- 88,234- --- ---- --- - - - - -- 33.61 - -- - - -- Page 29 u9 /1�S/V8 CITY OF EDGEWATER PAGE 4` 17:13:41 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 *----- - - - - -- 1999 - ------ - - - - -* OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE --------------------------------------------------------------------------------------------------------------- •--- --- --------- - - - - -- 10514 LEGAL COUNSEL 51120 REGULAR SALARIES & WAGES 98,858 104,386 73,440 78,840 29,193 49,647- 62.97- 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 0 96 3,607 3,610 0 3,610- 100.00- 51210 FICA TAXES 7,065 7,236 3,409 3,750 2,233 1,517- 40.45- 51220 RETIREMENT CONTRIBUTIONS 15,294 16,711 13,391 14,155 5,255 81900- 62.87- 51230 LIFE AND HEALTH INSURANCE 10,195 12,083 7,801 8,656 3,804 4,852- 56.05- 51240 WORKER'S COMPENSATION 239 154- 173 256 85 171- 66.79- 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 370 265 86,025 121,000 106,000 15,000- 12.39- 52330 COURT REPORTER SERVICES 0 0 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 0 0 0 0 0 0 .00 53400 TRAVEL AND PER DIEM 756 155 874 1,000 1,000 0 .00 53410 COMMUNICATIONS SERVICES 1,490 1,444 1,076 1,000 11000 0 .00 53420 TRANSPORTATION 229 169 167 250 250 0 .00 53440 RENTALS & LEASES 0 0 0 0 0 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 228 11014 216 11000 250 750- 75.00- 53470 PRINTING AND BINDING 30 10 112 100 100 0 .00 53490 OTHER CURRENT CHARGES 58 39 2,276 2,290 500 1,790- 78.16- 53510 OFFICE SUPPLIES 104 42 279 300 300 0 .00 53520 OPERATING SUPPLIES 1,409 857 372 400 400 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 4,042 3,872 2,968 4,500 4,000 500- 11.11- 53550 MISCELLANEOUS 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT ---------------------------------------------------------------------------------------------------------------- 0 2,355 0 0 0 0 .00 ORG SUBTOTALS --------------------------------------------------------------------------------------------------- 140,367 150,580 196,186 241,107 154,370 86,737- ------------ 35.97 - Page 30 09/13/98 CITY OF EDG,EWATER PAGE 5 17 :13 :41 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND' 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 *----- - - - - -- 1999 ------- - - - - -* OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE ------------------------------------------------------------------------------------------------------- - - - - -- -- - -- ---------- - - - - -- 10515 PLANNING & DEVELOPMENT DE 51120 REGULAR SALARIES & WAGES 180,463 157,405 219,917 262,869 123,415 139,454- 53.05- 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 1,603 1,378 1,369 4,500 11000 3,500- 77.77- 51210 FICA TAXES 13,885 12,267 16,853 20,000 9,518 10,482- 52.41- 51220 RETIREMENT CONTRIBUTIONS 33,223 28,721 36,740 46,000 22,395 23,605- 51.31- 51230 LIFE AND HEALTH INSURANCE 16,468 19,977 20,702 25,400 13,920 11,480- 45.19- 51240 WORKER'S COMPENSATION 4,122 2,133- 8,129 81129 2,158 5,971- 73.45- 52310 PROFESSIONAL SERVICES 0 0 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 150 132 6,470 22,100 12,000 101100- 45.70- 53360 VEHICLE REPAIRS 727 79 1,297 3,000 11000 2,000- 66.66- 53370 GAS, OIL & DIESEL EXPENSE 716 754 819 1,600 11000 600- 37.50- 53390 CLOTHING ALLOWANCE 0 0 0 0 0 0 .00 53400 TRAVEL AND PER DIEM 4,204 3,169 2,180 3,300 31000 300- 9.09- 53410 COMMUNICATIONS SERVICES 2,531 2,413 3,338 3,000 21000 11000- 33.33- 53420 TRANSPORTATION 2,621 3,154 3,033 4,400 2,000 2,400- 54.54- 53430 UTILITY SERVICES 3,184 3,034 2,198 3,700 3,000 700- 18.91- 53440 RENTALS & LEASES 3,637 3,789 5,065 6,900 4,200 2,700- 39.13- 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 11121 1,369 2,203 5,500 21000 31500- 63.63- 53470 PRINTING, AND BINDING 1,267 1,421 1,807 5,100 3,000 2,100- 41.17- 53480 PROMOTIONAL ACTIVITIES 0 0 3 0 0 0 .00 53490 OTHER CURRENT CHARGES 1,313 2,375 2,781 4,790 3,000 1,790- 37.36- 53510 OFFICE SUPPLIES 1,142 648 1,139 1,500 1,500 0 .00 53520 OPERATING, SUPPLIES 5,131 1,675 3,859 5,600 2,700 2,900- 51.78- 53540 BOOKS, PUBLCTIONS,SUBSCRP 5,345 3,008 2,550 3,200 2,000 11200- 37.50- 53550 MISCELLANEOUS 10 0 48 400 100 300- 75.00- 56620 BUILDING 0 0 0 0 0 0 .00 56630 IMPROVE. OTHER THAN BLDGS 0 0 0 0 0 0 .00 56640 MACHINERY AND EOUIFMENT 5,469 2,300 7,966 10,160 0 10,160- 100.00- 57710 DEBT SERVICE -- PRINCIPAL 375 252 376 761 801 40 5.25 57720 DEBT SERVICE -- INTEREST ------------------------------------------------------------------------------------------------------ 203 117 155 302 264 38- 12.58 - ORG SUBTOTALS ------------------------------------------------------------------------------------------------- 288,910 247,304 350,997 452,211 215,971 ---------- 236,240- ---- ---- 52.24 - - - - - -- Page 31 09/13/98 CITY OF EDGEWATER PAGE 6 17:13:41 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 *----- - - - - -- 1999 ------- --- - -* OBJ ------------------------------------------------------------------------------------------------------------------------------------- ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 10516 ECONOMIC DEVELOPMENT 52310 PROFESSIONAL SERVICES 0 0 0 0 0 0 .00 53400 TRAVEL AND PER DIEM 0 243 0 0 0 0 .00 53481 CHAMBER OF COMMERCE 8,548 8,550 8,550 8,550 0 8,550- 100.00- 53482 ECONOMIC DEVELOPMENT 5,037 8,947 1,427 3,000 2,500 500- 16.66- 53483 VOL.CNTY BUSINESS DEVELOP 8,548 8,550 8,550 8,550 0 8,550- 100.00- 53540 BOOKS, PUBLCTIONS,SUBSCRP ----------------------------------------------- 0 0 ----------------------------------------------------------------- 250 750 250 500- 66.66 - ORG SUBTOTALS ------------------------------------------------------------------------------------------------ 22,133 26,290 18,777 20,850 2,750 181100- ----- ---- 86.81 - - - - - -- Page 32 10517 PERSONNEL ADMINISTRATION 51120 m ft-, � m m 09/13/98 CITY OF EDGEWATER PAGE 7 17:13:41 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 ---- - - - - - -- 1999 ------ - - - - - -* OBJ ACCOUNT NAME -------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE --- ---------- - - - - -- ------ ---- ---- - - - - -- 10517 PERSONNEL ADMINISTRATION 51120 REGULAR SALARIES & WAGES 37,351 55,162 51,339 63,581 63,733 152 .23 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 0 9 143 100 350 250 250.00 51210 FICA TAXES 2,822 4,281 3,853 4,871 4,902 31 .63 51220 RETIREMENT CONTRIBUTIONS 6,529 10,939 8,310 12,110 10,250 1,860- 15.35- 51230 LIFE AND HEALTH INSURANCE 3,295 4,629 4,824 5,624 6.084 460 8.17 51240 WORKER'S COMPENSATION 90 775 136 223 159 64- 28.69- 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 0 0 95 0 0 0 .00 53360 VEHICLE REPAIRS 0 246 0 0 0 0 .00 53370 GAS, OIL & DIESEL EXPENSE 0 104 0 0 0 0 .00 53400 TRAVEL AND PER DIEM 971 1,516 972 2,200 21000 200- 9.09- 53410 COMMUNICATIONS SERVICES 371 786 622 800 800 0 .00 53420 TRANSPORTATION 256 452 371 450 400 50- 11.11- 53440 RENTALS & LEASES 0 200 0 0 0 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 568 513 309 700 500 200- 28.57- 53470 PRINTING AND BINDING 260 206 450 950 600 350- 36.84- 53490 OTHER CURRENT CHARGES 38 114 28 340 200 140- 41.17- 53510 OFFICE SUPPLIES 45 119 23 400 250 150- 37.50- 53520 OPERATING SUPPLIES 336 11009 321 600 600 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 1,071 2,244 1,608 2,000 2,000 0 .00 53550 MISCELLANEOUS 0 12 0 100 100 0 .00 56640 MACHINERY AND EDUIPMENT 0 0 0 0 11500 1,500 100.00 57710 DEBT SERVICE -- PRINCIPAL 0 143 0 160 0 160 - 100.00- 57720 DEBT SERVICE -- INTEREST --------------------------------------------------------------------------------------------------------------- 0 66 0 75 0 75- 100.00 - ORG SUBTOTALS --------------------------------------------------------------------------------•------------ 54,003 83,525 73,404 95,284 94,428 856- --------- -•--- .89- - - - - -- Page 33 Page 34 i 09/113/98 0ITY OF EDGEWATER PAGE 8 17:13:41 PROPOSED BUDGET ANALYSIS REPORT MUBC015 8.5 FUND' 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 ----- - - - - -- 1999 -- ----- -- - - -* OBJ ----------------------------------------------------------------------------------------------------------------•-------------------- ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE 10518 CITY CLERK 51120 REGULAR SALARIES & WAGES 67,396 72,370 62,499 76,329 76,328 1- .00 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 417 268 529 11000 21000 11000 100.00 51210 FICA TAXES 5,269 5,653 4,822 5,992 5,992 0 .00 51220 RETIREMENT CONTRIBUTIONS 12,320 12,831 9,491 11,395 14,099 2,704 23.72 51230 LIFE AND HEALTH INSURANCE 2,832 3,332 3,018 3,144 4,368 1,224 38.93 51240 WORKER'S COMPENSATION 198 39- 192 284 194 90- 31.69- 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 210 0 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 5,934 12,988 7,670 7,125 7,300 175 2.45 53360 VEHICLE REPAIRS 0 0 8 0 0 0 .00 53370 GAS, OIL & DIESEL EXPENSE 0 0 0 0 0 0 .00 53400 TRAVEL AND PER DIEM 686 909 1,145 1,762 1,610 152- 8.62- 53410 COMMUNICATIONS SERVICES 1,727 1,481 1,140 1,500 1,596 96 6.40 53420 TRANSPORTATION 15,374 15,282 12,386 14,750 14,750 0 .00 53440 RENTALS & LEASES 172 172 172 400 175 225- 56.25- 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 2,234 11201 965 2,250 2,250 0 .00 53470 PRINTING AND BINDING 17,843 12,593 9,677 14,850 19,141 4,291 28.89 53490 OTHER CURRENT CHARGES 51150 5,188 2,166 6,040 5,000 1,040- 17.21- 53510 OFFICE SUPPLIES 5,762 4,618 4,206 4,500 4,500 0 .00 53520 OPERATING, SUPPLIES 2,798 4,489 3,628 5,850 5,850 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 1,556 1,448 11039 1,755 1,655 100- 5.69- 53550 MISCELLANEOUS 72 290 52 200 200 0 .00 56620 BUILDING 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 1,624 0 815 11000 2,500 1,500 150.00 57710 DEBT SERVICE -- PRINCIPAL 0 0 0 3,117 31300 183 5.87 57720 DEBT SERVICE -- INTEREST ---------------------------------------------------------------------------------------------------------------- 1,859 1,696 1,524 1,524 1,342 182- 11.94 - ORG SUBTOTALS ------------------------------------------------------------------------------------- 151,433 156,770 127,144 164,767 174,150 -------------- 91383 ------ 5.69 - - - - -- Page 34 09/13/98 CITY OF EDGEWATER PAGE 9 17913:41 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 7UND9 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 *----- - - - - -- 1999 -- ----- - ----* OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE ---------------------------------------------------------------------------------------------------------- --- -- -•-------------- - - - - -- 1.0519 OTHER GOVRN SERVICES 51120 REGULAR SALARIES & WAGES 0 0 0 0 0 0 .00 51125 MISC PERSONAL COSTS 0 0 0 0 71,748 71,748 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 36,812 36,812 100.00 51140 OVERTIME 0 0 0 0 0 0 .00 51210 FICA TAXES 0 0 0 0 0 0 .00 51240 WORKER'S COMPENSATION 0 0 0 0 0 0 .00 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 2,000 250 0 0 250 250 100.00 52340 OTHER CONTRACTUAL SERVICE 16,061 19,744 11,990 16,820 16,820 0 .00 53360 VEHICLE REPAIRS 0 248 151 300 300 0 .00 53370 GAS, OIL & DIESEL EXPENSE 45 64 21 150 150 0 .00 53400 TRAVEL AND PER DIEM 55 53 0 100 100 0 .00 53410 COMMUNICATIONS SERVICES 1,576 1,500 1,107 1,608 1,608 0 .00 53420 TRANSPORTATION 161 167 45 200 200 0 .00 53430 UTILITY SERVICES 6,941 6,866 5,386 6,200 6,200 0 .00 53440 RENTALS & LEASES 3,172 3,193 3,809 5,676 5,676 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 8,060 13,958 13,544 13,424 24,000 10,576 78.78 53470 PRINTING, AND BINDING 1,354 1,561 1,036 2,500 2,000 500- 20.00- 53480 PROMOTIONAL ACTIVITIES 805 2,121 200 1,400 2,200 800 57.14 53490 OTHER CURRENT CHARGES 4,295 53,380 251 500 500 0 .00 53500 STREET LIGHT EXPENSES 103,466 105,207 86,688 108,600 1111300 2,700 2.48 53510 OFFICE SUPPLIES 0 0 0 0 0 0 .00 53520 OPERATING SUPPLIES 5,646 3,440 3,610 4,640 4,000 640- 13.79- 53540 BOOKS, PUBLCTIONS,SUBSCRP 220 271 461 452 24,997 24,545 5430.30 53550 MISCELLANEOUS 3,699 51 12 200 500 300 150.00 56620 BUILDING, 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 29,731 2,343 938 1,560 61,560 60,000 3846.15 56650 CIF -ROAD IMPROV PROJECT 0 0 0 0 0 0 .00 56652 CWIP -FIND PROJECT 0 0 1,043 0 0 0 .00 57710 DEBT SERVICE -- PRINCIPAL 0 0 0 0 0 0 .00 57720 DEBT SERVICE -- INTEREST 0 0 0 0 0 0 .00 59991 OPERATING CONTINGENCY 0 0 0 225,148 26,607 198,541- 88.18 - --------- ------------------------------------------------------------------------------------------------------ ORG SUBTOTALS -------------------------------------------------------------------------------- 187,287 214,417 130,292 389,478 397,528 ------------------- 81050 ------ 2.06 - - - - -- Page 35 09/13/98 CITY OF EDGEWATER PAGE 10 17 :13:41 PROPOSED BUDGET ANALYSIS REPORT MUBG,015 8.5 FUND' 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISFD BUDGET ORG 1996 1997 1998 1998 *----- - - - - -- 1999 - -- --- - -- - - -* OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 10520 MAINTENANCE 51120 REGULAR SALARIES & WAGES 65,488 69,973 58,968 71,809 73,251 1,442 2.00 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 0 0 258 500 500 0 .00 51210 FICA TAXES 4,876 5,014 4,333 5,532 5,642 110 1.98 51220 RETIREMENT CONTRIBUTIONS 11,267 11,903 8,870 10,712 13,275 2,563 23.92 51230 LIFE AND HEALTH INSURANCE 9,468 9,232 8,848 10,416 10,572 156 1.49 51240 WORKER'S COMPENSATION 1,950 235 2,756 2,905 21811 94- 3.23- 53360 VEHICLE REPAIRS 880 487 53 500 500 0 .00 53370 GAS, OIL & DIESEL EXPENSE 1,142 1,322 936 800 11000 200 25.00 53400 TRAVEL AND PER DIEM 0 0 0 100 100 0 .00 53420 TRANSPORTATION 42 34 3 50 50 0 .00 53440 RENTALS & LEASES 0 0 0 100 100 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 11,230 316 253 500 600 100 20.00 53470 PRINTING AND BINDING 0 0 0 0 0 0 .00 53490 OTHER CURRENT CHARGES 188 257 204 740 500 240- 32.43- 53510 OFFICE SUPPLIES 0 0 0 0 0 0 .00 53520 OPERATING, SUPPLIES 1,618 1,866 670 1,600 1,600 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 0 0 0 0 0 0 .00 53550 MISCELLANEOUS 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 1,132 0 800 800 0 800- 100.00- 57710 DEBT SERVICE -- PRINCIPAL 109 115 59 120 127 7 5.83 57720 DEBT SERVICE -- INTEREST ------------------------------------------------------------------------------------- 59 53 25 48 42 6- 12.50 - ORG SUETOTALS -------------------------------------------------------------------------------------- 109,449 100,807 87,036 107,232 ---------- 110,670 -------------- - - - - -- 3,438 ----- ----- ..._ -- 3.20 - - - - -- Page 36 I 09/13/98 17 :13:41 FUND: 010 GENERAL FUND CITY OF EDGEWATER PROPOSED BUDGET ANALYSIS REPORT BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET PAGE 11 MUBG015 8.5 ORG 1996 1997 1998 1998 *----- - - - - -- 1999 ------ - --- --* OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE ---------------------------------------------------------------------------------------------- ------------- - - - - -- -- --------- - - - - -- 10547 ENGINEER 51120 REGULAR SALARIES & WAGES 100,179 106,469 90,200 110,920 0 110,920- 100.00- 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 34 0 0 315 0 315- 100.00- 51210 FICA TAXES 7,728 8,236 6,869 8,509 0 8,509- 100.00- 51220 RETIREMENT CONTRIBUTIONS 13,527 13,910 12,078 16,911 0 16,911- 100.00- 51230 LIFE AND HEALTH INSURANCE 14,606 16,325 13,837 15,996 0 15,996- 100.00- 51240 WORKER'S COMPENSATION 721 127- 815 1,227 0 1,227- 100.00- 52310 PROFESSIONAL SERVICES 0 0 0 500 0 500- 100.00- 52340 OTHER CONTRACTUAL SERVICE 0 0 95 0 0 0 .00 53360 VEHICLE REPAIRS 455 218 0 400 0 400- 100.00- 53370 GAS, OIL & DIESEL EXPENSE 419 419 168 500 0 500- 100.00- 53400 TRAVEL AND PER DIEM 599 412 8 500 0 500- 100.00- 53410 COMMUNICATIONS SERVICES 820 1,153 810 1,250 0 1,250- 100.00- 53420 TRANSPORTATION 127 223 125 250 0 250- 100.00- 53430 UTILITY SERVICES 600 600 0 735 0 735- 100.00- 53440 RENTALS & LEASES 0 197 171 200 0 200- 100.00- 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 364 720 349 750 0 750- 100.00- 53470 PRINTING AND BINDING, 0 25 59 500 0 500- 100.00- 53480 PROMOTIONAL ACTIVITIES 0 0 0 0 0 0 .00 53490 OTHER CURRENT CHARGES 75 91 144 180 0 180- 100.00- 53510 OFFICE SUPPLIES 172 427 579 950 0 950- 100.00- 53520 OPERATING, SUPPLIES 1,666 868 742 1,500 0 1,500- 100.00- 53540 BOOKS, PUBLCTIONS,SUBSCRP 1,055 1,424 491 2,000 0 2,000- 100.00- 53550 MISCELLANEOUS 0 0 5 0 0 0 .00 56620 BUILDING 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 1,498 2,075 0 11000 0 11000- 100.00- 57710 DEBT SERVICE -- PRINCIPAL 146 153 79 161 0 161- 100.00- 57720 DEBT SERVICE -- INTEREST --------------------------------------------------------------------------------------------------------------- 79 71 33 64 0 64- 100.00 - ORG SUBTOTALS ------------------------------------------------------------ 144,870 153,889 127,657 ------------------------------------ 165,318 0 165,318- - --- -- 100.00 - -- - -- - - -- Page 37 L. I. L_ 1 i 1,172,875 1,292,453 09/13/98 CITY OF EDGEWATER PAGE 12 17:13:41 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 rUND: 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 +----- - - - - -- 1999 -------- - - - -+► OBJ ACCOUNT NAME -------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE --•-------------- - - - - -- 10521 POLICE 51120 REGULAR SALARIES & WAGES 1,172,875 1,292,453 1,165,976 1,414,312 1,422,178 7,866 .55 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51130 OTHER SALARIES & WAGES 18,080 20,310 15,680 19,680 20,880 11200 6.09 51140 OVERTIME 71,109 63,857 66,592 70,000 70,000 0 .00 51210 FICA TAXES 95,674 103,016 94,156 115,821 115,749 72- .06- 51220 RETIREMENT CONTRIBUTIONS 151,350 129,275 135,871 160,893 175,426 14,533 9.03 51230 LIFE AND HEALTH INSURANCE 125,215 126,593 127,341 145,084 154,848 9,764 6.72 51240 WORKER'S COMPENSATION 40,615 1,722- 46,212 47,009 47,144 135 .28 51250 UNEMPLOYMENT COMPENSATION 747 5,471 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 43,542 50,578 44,057 48,500 52,000 3,500 7.21 52340 OTHER CONTRACTUAL SERVICE 30,161 30,294 24,681 32,300 30,500 11800- 5.57- 53360 VEHICLE REPAIRS 24,986 21,156 22,404 25,000 23,000 0 .00 53370 GAS, OIL & DIESEL EXPENSE 27,862 32,749 25,342 31,000 31,000 0 .00 53390 CLOTHING ALLOWANCE 21,829 23,475 21,205 25,245 25,000 245- .97- 53400 TRAVEL AND PER DIEM 6,777 6,720 5,190 7,000 91000 21000 28.57 53410 COMMUNICATIONS SERVICES 10,894 9,721 8,230 11,000 17,000 6,000 54.54 53420 TRANSPORTATION 2,268 2,903 2,730 2,500 31000 500 20.00 53430 UTILITY SERVICES 12,119 13,011 8,998 11,000 10,000 11000- 9.09- 53440 RENTALS & LEASES 6,575 3,987 6,368 7,200 8,000 800 11.11 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 17,001 6,498 15,997 24,000 20,000 4,000- 16.66- 53470 PRINTING AND BINDING 2,630 3,677 2,168 5,000 5,000 0 .00 53480 PROMOTIONAL ACTIVITIES 3,478 4,074 4,774 6,000 6,000 0 .00 53490 OTHER CURRENT CHARGES 7,432 7,146 4,853 7,400 6,000 1,400- 18.91- 53510 OFFICE SUPPLIES 2,758 3,554 2,614 7,000 5,000 2,000- 28,57- 53520 OPERATING SUPPLIES 24,643 45,655 38,583 40,000 40,000 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 13,153 12,685 10,651 16,000 16,000 0 .00 53550 MISCELLANEOUS 0 6 61 250 250 0 .00 56620 BUILDING 0 0 0 0 0 0 .00 56630 IMPROVE. OTHER THAN BLDGS 0 0 0 5,000 5,000 0 .00 56640 MACHINERY AND EQUIPMENT 61,290 181,830 80,614 92,200 86,000 6,200- 6.72- 57710 DEBT SERVICE -- PRINCIPAL 9,767 10,261 5,324 23,249 24,525 1,276 5.48 57720 DEBT SERVICE -- INTEREST ---------------------------------------------------------------------------------------------------------------- 12,713 11,567 8,293 10,360 9,084 1,276- 12.31 - ORG SUBTOTALS 2,017,543 2,220,800 1,994,965 2,410,003 2,439,584 29,581 1.22 Page 38 09/13/98 CITY OF EDGEWATER PAGE 13 17:13:41 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 7UND' 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 *----- - - - - -- 1999 -- ----- -- - - -* OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE 10522 FIRE & RESCUE 51120 REGULAR SALARIES & WAGES 379,272 419,378 382,194 446,328 664,528 218,200 48.88 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51130 OTHER SALARIES & WAGES 1,717 2,510 21050 3,600 21520 11080- 30.00- 51140 OVERTIME 20,236 15,480 25,084 35,000 30,000 5,000- 14.28- 51210 FICA TAXES 29,661 31,436 30,825 35,567 53,324 17,757 49.92 51220 RETIREMENT CONTRIBUTIONS 33,686 63,266 24,661 27,570 76,556 48,986 177.67 51230 LIFE AND HEALTH INSURANCE 40,706 46,130 42,487 49,580 77,115 27,535 55.53 51240 WORKER'S COMPENSATION 12,009 1,171- 12,371 12,463 30,540 18,077 145.04 51250 UNEMPLOYMENT COMPENSATION 0 0 4,055 4,055 0 4,055- 100.00- 52310 PROFESSIONAL SERVICES 1,867 11021 3,102 4.895 4,500 395- 8.06- 52340 OTHER CONTRACTUAL SERVICE 6,670 102 40 300 800 500 166.66 52341 VOLUNTEER FIRE SERVICES 0 20,247 14,709 18,000 25,000 7,000 38.88 53360 VEHICLE REPAIRS 21,738 18,020 8,508 19,500 13,700 5,800- 29.74- 53370 GAS, OIL & DIESEL EXPENSE 4,151 6,213 4,939 6,500 81300 11800 27.69 53390 CLOTHING ALLOWANCE 80 80 0 0 0 0 .00 53400 TRAVEL AND PER DIEM 2,657 3,270 3,264 3,500 31500 0 .00 53410 COMMUNICATIONS SERVICES 5,592 6,292 3,861 7,500 8,376 876 11.68 53420 TRANSPORTATION 1,471 21419 2,467 2,500 2,500 0 .00 53430 UTILITY SERVICES 7,930 7,264 5,249 6,500 10,500 4,000 61.53 53440 RENTALS & LEASES 1,591 1,881 3,502 7,500 6,730 770- 10.26- 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 21,426 22,315 13,275 22,820 27,745 4,925 21.58 53470 PRINTING AND BINDING 11196 1,228 1,124 3,400 3,800 400 11.76 53480 PROMOTIONAL ACTIVITIES 1,372 2,361 4,217 5,500 31900 1,600- 29.09- 53481 PROMOTIONAL ACTIVITY -CPR 665 1,483 713 1,250 1,200 50- 4.00- 53490 OTHER CURRENT CHARGES 5,940 6,847 6,768 9,060 11,930 2,870 31.67 53510 OFFICE SUPPLIES 1,562 1,953 2,689 2,500 4,650 2,150 86.00 53520 OPERATING SUPPLIES 30,747 50,528 40,712 41,600 67,775 26,175 62.92 53540 BOOKS, PUBLCTIONS,SUBSCRP 7,346 5,661 5,996 81000 11,000 3,000 37.50 53550 MISCELLANEOUS 149 0 10 0 0 0 .00 56610 LAND 21,959 12,020 37,010 46,000 0 46,000- 100.00- 56620 BUILDING, O 0 43,898 165,000 434,380 269,380 163.26 56630 IMPROVE. OTHER THAN BLDGS 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 24,859 23,494 62,984 63,850 70,050 6,200 9.71 57710 DEBT SERVICE -- PRINCIPAL 43,127 5,116 2,416 4,892 5,140 248 5.06 57720 DEBT SERVICE -- INTEREST 5,195 21111 998 1,936 1,687 249- -- 12.86 - ... ----------------------------------------------------------------------------------------------- ORG SUBTOTALS ---------------------------------------------------------------------------------- 736,577 778,955 796,178 1,066,666 1,661,746 ----------------- - - - - 595,080 ------ --- - - - -- 55.78 - - - - -- Page 39 09/13/98 CITY OF EDGEWATER PAGE 14 17913:41 PROPOSED BUDGET ANALYSIS REPORT MUBC015 8.5 FUND' 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 *----- - - - - -- 1999 -- ----- -- - - -* OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE ------------------------------------------------------------------------------------------------------------------ --- --------- - - - - -- 10524 BUILDING 51120 REGULAR SALARIES & WAGES 119,292 122,233 0 0 124,637 124,637 100.00 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51130 OTHER SALARIES & WAGES 0 0 0 0 0 0 .00 51140 OVERTIME 22 370 0 0 11000 11000 100.00 51210 FICA TAXES 81881 9,325 0 0 9,611 9,611 100.00 51220 RETIREMENT CONTRIBUTIONS 21,587 39,200 0 0 20,252 20,252 100.00 51230 LIFE AND HEALTH INSURANCE 11,599 11,439 0 0 13,548 13,548 100.00 51240 WORKER'S COMPENSATION 728 393- 0 0 4,727 4,727 100.00 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 481 0 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 149 132 0 0 0 0 .00 53360 VEHICLE REPAIRS 731 1,064 0 0 1,500 1,500 100.00 53370 GAS, OIL & DIESEL EXPENSE 717 699 0 0 11000 11000 100.00 53400 TRAVEL AND PER DIEM 3,005 1,959 0 0 21000 21000 100.00 53410 COMMUNICATIONS SERVICES 1,248 11200 0 0 1,500 1,500 100.00 53420 TRANSPORTATION 940 672 0 0 750 750 100.00 53430 UTILITY SERVICES 1,684 1,534 0 0 1,500 1,500 100.00 53440 RENTALS & LEASES 2,519 2,411 0 0 2,400 2,400 100.00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 1,573 970 0 0 11000 11000 100.00 53470 PRINTING AND BINDING 2,108 11330 0 0 21000 2,000 100.00 53490 OTHER CURRENT CHARGES 615 1,438 0 0 500 500 100.00 53510 OFFICE SUPPLIES 489 559 0 0 800 800 100.00 53520 OPERATING SUPPLIES 11898 2,488 0 0 2,500 2,500 100.00 53540 BOOKS, PUBLCTIONS,SUBSCRP 1,775 1,459 0 0 2,500 2,500 100.00 53550 MISCELLANEOUS 19 7 0 0 100 100 100.00 56620 BUILDING 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 5,858 16,717 0 0 0 0 .00 57710 DEBT SERVICE -- PRINCIPAL 450 473 0 0 0 0 .00 57720 DEBT SERVICE -- INTEREST 243 221 0 0 0 0 .00 ------------------------------------------------------------------------------------------------------•--------- ORG SUBTOTALS ------------------------------------------------------------------------------------------------- 188,611 217,507 0 0 193,825 193,825 -------- .00 - - - - -- Page 40 Page 41 � r � 09/13/98 CITY OF EDGEWATER PAGE 15 17:13:41 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 *----- - - - - -- 1999 ---- --- - - - - - -* OBJ ------------------------------------------------------------------------------------------------------------------------------------- ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 10525 CIVIL DEFENSE 51120 REGULAR SALARIES & WAGES 0 0 0 0 0 0 .00 51210 FICA TAXES 0 0 0 0 0 0 .00 51240 WORKER'S COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 0 0 0 0 0 0 .00 53370 GAS, OIL & DIESEL EXPENSE 0 0 0 0 0 0 .00 53400 TRAVEL AND PER DIEM 396 1,096 1,340 11000 1,000 0 .00 53410 COMMUNICATIONS SERVICES 189 185 159 504 504 0 .00 53420 TRANSPORTATION 379 204 125 0 0 0 .00 53440 RENTALS & LEASES 0 33 0 0 0 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 267 1,454 0 0 0 0 .00 53470 PRINTING AND BINDING 0 93 0 0 800 800 100.00 53480 PROMOTIONAL ACTIVITIES 460 0 158 500 800 300 60.00 53490 OTHER CURRENT CHARGES 0 20,255 75 0 0 0 .00 53510 OFFICE SUPPLIES 0 0 0 0 0 0 .00 53520 OPERATING SUPPLIES 3,675 2,276 1,521 5,000 5,000 0 .00 53540 BOOKS, PUBLCTIONS,SU£SCRP 290 200 275 0 0 0 .00 53550 MISCELLANEOUS 0 0 0 0 0 0 .00 56620 BUILDING 0 0 0 0 31500 3,500 100.00 56640 MACHINERY AND EQUIPMENT 0 2,147 0 0 3.000 3,000 100.00 57710 DEBT SERVICE -- PRINCIPAL ---------------------------------------------------------------------------------------------------------------- 0 0 0 0 0 0 .00 ORG SU£TOTALS ------------------------------------------------------------------------------------------------ 5,656 27,943 3,653 7,004 14,604 7,600 -- ------- 108.50 - - - - -- Page 41 09/13198 CITY OF EDGEWATER PAGE 16 17:13:41 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND= 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 *----- - - - - -- 1999 -- --- --- -- - -�t OBJ -------------------------------------------------------------------------------------------- ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED -- ----- ------------- DIFFERENCE Y. - - INCREASE - - -- ---- ---- - - - - -- 10541 PUBLIC WORKS 51120 REGULAR SALARIES & WAGES 232,212 240,081 162,337 193,127 176,551 16,576- 8.58- 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 249 2,051 499 2,500 2,500 0 .00 51210 FICA TAXES 18,083 18,862 12,349 14,008 13,697 311- 2.22- 51220 RETIREMENT CONTRIBUTIONS 36,481 36,497 19,630 24,075 30,074 5,999 24.91 51230 LIFE AND HEALTH INSURANCE 30,112 26,774 23,076 27,120 33,616 6,496 23.95 51240 WORKER'S COMPENSATION 3,117 1,162- 4,914 4,985 5,056 71 1.42 51250 UNEMPLOYMENT COMPENSATION 0 0 6,096 7,358 13,000 5,642 76.67 52310 PROFESSIONAL SERVICES 0 0 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 11200 11190 32,785 32,500 0 32,500- 100.00- 53360 VEHICLE REPAIRS 16,076 11,031 8,686 12,000 10,000 21000- 16.66- 53370 GAS, OIL & DIESEL EXPENSE 11,166 6,794 5,061 6,000 6,000 0 .00 53400 TRAVEL AND PER DIEM 37 26 101 500 500 0 .00 53410 COMMUNICATIONS SERVICES 2,462 2,331 1,984 2,400 3,650 112•150 52.08 53420 TRANSPORTATION 507 601 273 750 750 0 .00 53430 UTILITY SERVICES 5,036 5,397 3,414 4,500 4,875 375 8.33 53440 RENTALS & LEASES 96 546 517 300 600 300 100.00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 23,265 12,168 11,298 14,000 13,000 11000- 7.14- 53470 PRINTING AND BINDING 268 87 374 500 250 250- 50.00- 53490 OTHER CURRENT CHARGES 2,640 923 2,024 2,060 2,600 540 26.21 53510 OFFICE SUPPLIES 375 168 223 750 300 450- 60.00- 53520 OPERATING SUPPLIES 10,466 12,791 8,821 12,000 13,000 11000 8.33 53522 STREET NAME SIGN PROGRAM 3,730 7,401 1,383 5,000 3,500 1,500- 30.00- 53530 ROAD MATERIALS & SUPPLIES 31,468 14,908 4,771 12,000 15,000 3,000 25.00 53540 BOOKS, PUBLCTIONS,SUBSCRP 667 749 523 700 700 0 .00 53550 MISCELLANEOUS 21 6 1 500 500 0 .00 56620 BUILDING 0 0 0 11000 0 11000- 100.00- 56630 IMPROVE. OTHER THAN BLDGS 0 0 0 0 7,500 7,500 100.00 56640 MACHINERY AND EQUIPMENT 6,363 3,719 4,123 2,500 81000 5,500 220.00 57710 DEBT SERVICE -- PRINCIPAL 637 669 347 703 907 204 29.01 57720 DEBT SERVICE -- INTEREST --------------------------------------------------------------------------------------------------------------- 344 312 143 278 298 20 7.19 ORG SUBTOTALS --------------------------------------------- 437,078 404,920 ------------------------------------ 315,753 384,114 366,424 --------------------- 17,690- - 4.60 - --- - - -- -- Page 42 09/13/98 17113:41 FUND: 010 GENERAL FUND ORG OBJ ACCOUNT NAME --------------------------- - - - - -- CITY OF EDGEWATER PAGE 17 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 *----- - - - - -- 1999 ------- - - - - -* EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE 10571 LIBRARY 53400 TRAVEL AND PER DIEM 36 40 178 75 75 53420 TRANSPORTATION 25 2 0 50 50 53450 INSURANCE 0 0 0 0 0 53460 REPAIR AND MAINTENANCE 7,023 4,373 958 5,500 3,600 53480 PROMOTIONAL ACTIVITIES 0 650 595 350 350 53490 OTHER CURRENT CHARGES 0 50 0 0 0 53520 OPERATING SUPPLIES 978 551 409 1,850 850 53540 BOOKS, PUB.LCTIONS,SUBSCRP 40 55 35 100 100 53550 MISCELLANEOUS 0 0 0 100 0 56630 IMP OTHER THAN BLDG 0 0 1,682 0 0 56640 MACHINERY AND EQUIPMENT ----------------------------------------------------------------------------------------- 0 0 0 0 0 ORG SUBTOTALS --------------------------------------------------------------- 81102 5,721 3,857 ----------------- 8,025 5,025 --- - - - - -- Page 43 0 .00 0 .00 0 .00 11900- 34.54- 0 .00 0 .00 11000- 54.05- 0 .00 100- 100.00- 0 .00 0 .00 3,000- 37.38- 09/13/98 CITY OF EDGEWATER PAGE 18 17;13:41 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND' 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 *----- - - - - -- 1999 --- ---- - - - - -* OBJ ACCOUNT NAME ---------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE •----------- --- - - - - -- 10572 PARKS & RECREATION 51120 REGULAR SALARIES & WAGES 297,263 274,438 243,510 293,033 322,920 29,887 10.19 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 12,536 14,594 10,890 15,000 15,000 0 .00 51210 FICA TAXES 23,395 21,721 19,112 23,018 25,851 2,833 12.30 51220 RETIREMENT CONTRIBUTIONS 49,124 53,933 37,496 47,497 53,867 6,370 13.41 51230 LIFE AND HEALTH INSURANCE 33,554 33,522 30,521 34,836 38,388 3,552 10.19 51240 WORKER'S COMPENSATION 8,516 755- 9,774 9,795 9,970 175 1.78 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 0 0 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 1,076 984 1,203 11920 1,876 44- 2.29- 53360 VEHICLE REPAIRS 4,878 7,026 3,492 5,000 5,000 0 .00 53370 GAS, OIL & DIESEL EXPENSE 5,121 5,850 3,865 6,500 6,500 0 .00 53400 TRAVEL AND PER DIEM 202 35 0 1,200 800 400- 33.33- 53410 COMMUNICATIONS SERVICES 3,545 3,585 2,841 3,900 3,900 0 .00 53420 TRANSPORTATION 1,564 21109 1,376 2,500 2,500 0 .00 53430 UTILITY SERVICES 38,645 38,687 29,433 39,000 44,000 5,000 12.82 53440 RENTALS & LEASES 8,025 9,299 5,328 61000 21500 31500- 58.33- 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 34,175 44,576 35,242 52,000 50,000 2,000- 3.84- 53470 PRINTING AND BINDING 212 459 0 450 450 0 .00 53480 PROMOTIONAL ACTIVITIES 76,163 54,255 48,818 53,000 59,350 6,350 11.98 53490 OTHER CURRENT CHARGES 1,244 1,162 1,606 2,390 2,390 0 .00 53510 OFFICE SUPPLIES 564 581 139 1,500 1,500 0 .00 53520 OPERATING SUPPLIES 14,313 13,397 18,245 16,500 15,000 1,500- 9.09- 53540 BOOKS, PUBLCTIONS,SUBSCRP 849 902 3,291 1,500 21000 500 33.33 53550 MISCELLANEOUS 539 4,041 459 500 4,000 3,500 700.00 53551 BEAUTIFICATION EXPENSES 0 0 0 0 22,000 22,000 100.00 56620 BUILDING 0 0 54,900 0 1,160,000 1,160,000 100.00 56630 IMPROVE. OTHER THAN BLDGS 21,375 6,590 0 23,250 23,250 0 .00 56640 MACHINERY AND EQUIPMENT 24,644 52,199 38,743 43,300 30,061 131239- 30.57- 56651 PORT AUTHORITY EXPENSES 749 0 0 0 0 0 .00 56653 URBAN & COMM FORESTRY GRT 0 0 0 0 0 0 .00 56654 COMMUNITY DEV BLK GRANT 0 0 0 0 0 0 .00 56655 BEAUTIFICATION GRANT EXP 0 0 0 0 0 0 .00 56660 RECREATION TRUST EXPENSES 7,000 12,402 79,267 95,000 45,000 50,000- 52.63- 56670 FL DEPT OF NATURAL RESOUR 0 0 0 0 0 0 .00 57710 DEBT SERVICE -- PRINCIPAL 820 861 447 905 951 46 5.08 57720 DEBT SERVICE -- INTEREST ------------------------------------------------------------------------- 443 401 184 358 312 46- 12.84 - ORG SUBTOTALS ----------------------------------------------------------------------------- 670,534 656,854 680,182 ---------------------------------- 779,852 ----- 1,949,336 ---- --------- 1,169,484 - -- - -- -- --- 149.96 --- - - -- -- Page 44 09/13/98 CITY OF EDGEWATER PAGE 19 17:13:41 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 010 GENERAL FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 *----- - - - - -- 1999 --- --- - --- - -* OBJ ACCOUNT NAME ----------------------------------------------------------------------------------------------------------------•--------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE 7. INCREASE 10581 INTERFUND TRANSFERS 70582 TRANSFER TO DEBT SERVICE 345,239 361,619 176,715 359,798 353,384 6,414- 1.78- 70585 TRANSFER TO SELF -INS FUND 0 0 0 0 0 0 .00 70589 TRANSFER TO STORMWATER 21,074 16,655 6,410 16,813 10,463 6,350- 37.76 - ---------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS ------------------------------------------------------------------------------------ 366,313 378,274 183,125 376,611 363,847 ------------ 12,764- 3.38 - ------ • - - - -- - -- - - - - - - - - - - - - - C - - - - - - - - - C - - - - - - - - .- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - C C - _ C C x - - C •L - - - - - x G �.. - - - 2 -.G - _ - S S - c - S - - - - - - TOTALS FUND 010 GENERAL FUND 5,969,370 6,283,668 : cxcccccccccccccncocccccccccocccccccccccccccccccoc .rococo cccco ccccccccc= 5,576,672 cxccccoccccccccxcscxxcccc= 7,272,713 8,512,490 1,239,777 17.04 cccccx .acrstxcxcc= czcaxanxccccocc Page 45 I I I I I I t I I I I I I I 1 I I I I THE WATER AND WASTEWATER FUND Page 46 ---------------- -------------------------------------------------------------------------------------------- --- ---- -- - ------------- TOTAL BUDGET PROPOSED 4,983,858 5,051,598 3,932,763 6,160,350 6,342,200 181,850 2.95 -------------------------- ----------------------------- - - - - -- -% --------------------------------- ---- -- --•--- -------- --- - - - --- Pa ve L► 9/ 1, OF _ =WA T PAGI 1 i 17:15136 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND= 040 WATER AND SEWER FUND BUDGET YEAR 1999 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 *----- - - - - -- 1999 ------- - - - - -* ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------ REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE Y. INCREASE 34331 WATER SALES 1,906,461 1,983,802 1,733,902 2,050,000 2,060,000 10,000 .48 34332 WATER CONNECTION FEES 0 0 26,740 220,000 51,150 168,850- 76.75- 34335 MISC. INCOME -WATER 16,124 17,279 305 11000 500 500- 50.00- 34336 HYDRANT RENTAL 50 50 SO 0 0 0 .00 34337 PENALTIES 97,010 102,969 82,099 108,000 110,000 21000 1.85 34338 SERVICE CHARGES 26,455 27,596 23,585 28,000 30,000 2,000 7.14 34339 WATER DEVELOPMENT FEES 0 0 100,600 0 150,000 150,000 100.00 34352 SEWER CONNECTION FEES 0 0 0 0 0 0 .00 34355 OTHER INC -RET CK FEES 51800 5,893 3,623 6,000 5,000 11000- 16.66- 34359 WASTEWATER DEVELOP. FEES 0 0 0 0 0 0 .00 34360 INTEREST EARNINGS -WATER 563 2,185 1,635 600 500 100- 16.66- 34361 INTEREST EARN -R &R FUND 52,725 45,241 45,561 40,000 50,000 10,000 25.00 34363 INT EARNED -DEBT SVC RES 58,521 58,698 26,158 55,000 55,000 0 .00 34364 INT EARNED -91 &93 INTEREST 3,856 3,424 2,403 3,500 3,500 0 .00 34365 INT EARNED - PRINCIPAL A/C 2,584 2,531 1,772 2,000 1,500 500- 25.00- 34551 SEWER USE SALES 1,650,395 1,671,150 1,433,258 1,780,000 1,780,000 0 .00 34552 SEWER CONNECTION FEES 0 0 40,533 25,000 25,000 0 .00 34553 REUSE SALES 64,050 78,320 73,663 84,000 100,000 16,000 19.04 34554 MISC. INCOME SEWER 14,195 15,129 0 0 0 0 .00 34555 OTHER INCOME 0 11094 0 0 0 0 .00 34556 REUSE CONNECTION FEES 0 0 32,400 35,000 28,000 7,000- 20.00- 34559 WASTEWATER DEVELOPMENT FE 0 0 43,732 0 70,000 70,000 100.00 34561 INTEREST EARNINGS -SEWER 0 0 0 0 0 0 .00 34 GENERAL GOVT. FEES 3,898,789 4,015,361 3,672,019 4,438,100 4,520,150 82,050 1.84 36110 INTEREST EARNINGS 81,264 113,527 0 0 100,000 100,000 100.00 36139 INTEREST EARN -WATER REVEL 3,658 4,248 3,842 3,000 0 31000- 100.00- 36141 INTEREST- ANN.ASSESS PYMTS 735,630 714,583 93,331 0 0 0 .00 36142 SEWER ASSESSMENT 178,742 121,228 102,680 140,000 140,000 0 .00 36159 INTEREST EARN -SWR DEVELOP 85,478 82,651 60,741 75,000 75,000 0 .00 36370 ASSESSMENTS REVENUE 0 0 0 1,278,000 1,278,000 0 .00 36442 INSURANCE PROCEEDS /EQUIP 0 0 0 0 0 0 .00 36510 SALE OF SURPLUS MATERIAL 33 0 0 0 0 0 .00 36690 W &S CONTRIB & DONATIONS 0 0 0 0 0 0 .00 36710 GAIN ON SALE OF INVESTMTS 0 0 0 0 0 0 .00 36930 REFUND OF PRIOR YEAR EXPE 264 0 150 0 0 0 .00 36990 OTHER MISC REV GAIN REFUN 0 0 0 0 0 0 .00 36 MISCELLANEOUS REV 1,085,069 1,036,237 260,744 1,496,000 1,593,000 97,000 6.48 38010 APPROPRIATED RET.EARN 0 0 0 0 0 0 .00 38142 TRANSFER FROM SEWER CONST 0 0 0 0 0 0 .00 38144 WASTEWATER IMPACT FEES 0 0 0 71,250 0 71,250- 100.00- 38145 TRANS FROM R&R ACCOUNT 0 0 0 155,000 229,050 74,050 47.77 38310 CONTRIB FROM GENERAL FUND 0 0 0 0 0 0 .00 38401 PROCEEDS FRM L/T DEBT 0 0 0 0 0 0 .00 38 NON- REVENUES 0 0 0 226,250 229,050 2,800 1.23 ---------------- -------------------------------------------------------------------------------------------- --- ---- -- - ------------- TOTAL BUDGET PROPOSED 4,983,858 5,051,598 3,932,763 6,160,350 6,342,200 181,850 2.95 -------------------------- ----------------------------- - - - - -- -% --------------------------------- ---- -- --•--- -------- --- - - - --- Pa ve L► I Page 48 MAJOR CAPITAL EQUIPMENT NEW AND REPLACEMENT FY1999 FUND /DEPT DESCRIPTION MAKE MODEL YEAR MILEAGEIYRS. TYPE COST CODE WATER & WASTEWATER FUND WATER EOC Window Protection N $10,000 56640 WATER Maint. Software N $1,000 56640 WATER RTU IBM Compatible N $2,000 56640 —Laptop, WATER Electric Actuator N $5,000 56640 WATER Chlorine Scales PABS Chlorine 1978 21 years R $2,000 56640 --------------- TOTAL $20,000 WASTEWATER Reclaimed Connections & Improvements N $40,000 56630 WASTEWATER Level Transmitter 1993 5 years R $2,000 56640 WASTEWATER Spectrophotometer Hach DR/2010 1993 5 years R $1,600 56640 WASTEWATER L.S. Pumps 8h Flyght 1992 6 years R $6,200 56640 WASTEWATER L.S. Pumps 12h ABS 1992 6 years R $6,200 56640 WASTEWATER Rescue Pak Dragger Air Pak N $3,631 56640 WASTEWATER L.S. Pumps 25h S & L N $4,100 56640 WASTEWATER Air Compressor Sears N $1,900 56640 WASTEWATER Meggar N $650 56640 WASTEWATER Camera Head N $3,025 56640 WASTEWATER Pressure Hose N $2,160 56640 WASTEWATER Lawnmower N $534 56640 --------------- TOTAL $32,000 FIELD OPERAT. Connections, US #1 Line Extension, firE hydrants N $76,500 56630 FIELD OPERAT. Lifting Forks N $1,400 56640 FIELD OPERAT. Compact Truck Ford Range 1989 93725 R $13,000 56640 FIELD OPERAT. Copier Minolta EP4230 1990 R $7,000 56640 --------------- TOTAL $21,400 Page 48 09/13198 CITY OF EDGEWATER PAGE 1 17:17:12 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND; 040 WATER AND SEWER FUND BUDGET YEAR 1999 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 *--- -- - - - - -- 1999 ------------- ACCOUNT EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE 51120 REGULAR SALARIES & WAGES 956,313 980,626 874,199 1,065,129 1,073,269 8,140 .76 51125 MISC PERSONAL COSTS 0 0 0 0 23,492 23,492 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 12,866 12,866 100.00 51140 OVERTIME 65,596 55,562 46,110 41,000 52,000 11,000 26.82 51210 FICA TAXES 75,652 77,731 68,817 84,620 86,083 1,463 1.72 51220 RETIREMENT CONTRIBUTIONS 172,960 211,502 139,732 212,354 193,778 18,576- 8.74- 51230 LIFE AND HEALTH INSURANCE 124,578 124,393 113,778 138,060 137,172 888- .64- 51240 WORKER'S COMPENSATION 28,498 2,866- 35,186 52,455 35,866 16,589- 31.62- 51250 UNEMPLOYMENT COMPENSATION 0 6,500 0 0 0 0 .00 51 PERSONAL SERVICES 1,423,597 1,453,448 1,277,822 1,593,618 1,614,526 20,908 1.31 52310 PROFESSIONAL SERVICES 71,680 100,845 60,023 33,002 58,500 25,498 77.26 52320 ACCOUNTING AND AUDITING 30,733 24,994 22,958 27,890 27,890 0 .00 52340 OTHER CONTRACTUAL SERVICE 5,566 10,683 11,859 91290 10,100 810 8.71 52345 ASSESSMENT COSTS 3,844 0 0 0 0 0 .00 52 PROFESSIONAL SERVICE 111,823 136,522 94,840 70,182 96,490 26,308 37.48 53360 VEHICLE REPAIRS 18,017 14,009 19,067 20,500 20,000 500- 2.43- 53370 GAS, OIL & DIESEL EXPENSE 16,441 16,817 11,723 15,200 15,200 0 .00 53400 TRAVEL AND PER DIEM 7,724 7,709 6,236 91000 9,200 200 2.22 53410 COMMUNICATIONS SERVICES 5,633 6,176 5,344 9,700 10,500 800 8.24 53420 TRANSPORTATION 25,898 22,965 18,520 27,000 26,500 500- 1.85- 53430 UTILITY SERVICES 285,890 297,969 207,615 280,000 297,000 17,000 6.07 53440 RENTALS & LEASES 4,576 4,731 5,045 6,000 6,500 500 8.33 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 82,837 141,777 105,503 119,220 240,104 120,884 101.39 53461 REPAIR & MAINT -R &R FUNDS 93,770 450 0 0 0 0 .00 53470 PRINTING AND BINDING 1,073 3,660 2,643 5,000 4,000 11000- 20.00- 53480 PROMOTIONAL ACTIVITIES 0 859 7 2,200 2,000 200- 9.09- 53490 OTHER CURRENT CHARGES 19,607 14,244 7,945 13,480 10,000 3,480- 25.81- 53492 BAD DEBT EXPENSE 2,251 14,050 0 0 0 0 .00 53510 OFFICE SUPPLIES 2,178 2,709 2,252 31000 3,000 0 .00 53520 OPERATING SUPPLIES 61,495 57,864 49,268 60,000 63,000 31000 5.00 53521 CHEMICAL SUPPLIES 126,893 129,861 104,034 136,000 139,200 3,200 2.35 53530 ROAD MATERIALS & SUPPLIES 158 0 0 0 0 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 10,351 18,735 15,284 18,000 17,000 11000 - 5.55- 53550 MISCELLANEOUS 241 260 217 200 200 0 .00 53 OPERATING EXPENSES 765,033 754,845 560,703 724,500 863,404 138,904 19.17 56620 BUILDING 0 0 147,339 0 0 0 .00 56630 IMPROVE. OTHER THAN ELDGS 0 0 99,683 125,000 116,500 8,500- 6.80- 56631 IMPROVE. OTHER THAN R& R 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 0 0 114,591 106,750 73,400 33,350- 31.24- 56652 CONSRUCTION IN PROGRESS 0 0 0 0 0 0 .00 56690 DEPRECIATION EXPENSE 527,755 531,628 0 0 0 0 .00 56691 DEPREC. EXP. - CONTRIB -GEN 93,482 98,475 0 0 0 0 .00 56692 DEPREC.EXP- CONTRIB -FED GO 0 0 0 0 0 0 .00 Page 49 Page 50 09/13/98 CITY OF EDGEWATER PAGE 2 17:17:12 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 040 WATER AND SEWER FUND BUDGET YEAR 1999 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 ----- - - - - -- 1999 ------- - -- - -* ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE 56693 DEPREC EXP - CONTRIB- INDIVI 583,497 584,689 0 0 0 0 .00 56694 DEPREC EXP - CONTRIB - SUBDIV 34,246 34,246 0 0 0 0 .00 56 CAPITAL OUTLAYS 1,238,980 1,249,038 361,613 231,750 189,900 41,850- 18.05- 57710 PRINCIPAL (1991 REV BONDS 0 0 723,989 1,536 1,066,131 1,064,595 9309.57 57711 PRINCIPAL 1993 REF BONDS 0 0 241,667 300,006 310,000 10,000 3.33 57712 PRINCIPAL SRF LOAN 1990 0 0 0 516,458 0 516,458- 100.00- 57713 PRINCIPAL SRF LOAN 91/92 0 0 0 1,294,980 0 1,294,980- 100.00- 37720 INTEREST (1991 REV BOND) 823,615 1,639,031 698,831 791,516 1,530,482 738,966 93.36 57721 DEBT SERVICE - INTEREST -STP 250,726 0 0 0 0 0 .00 57722 DEBT SERVICE - INTEREST -r_S 622,398 0 0 0 0 0 .00 57730 BOND ISSUANCE COSTS -1991 39,475 99,172 0 29,846 48,237 18,391 61.61 57731 GULF BZ ESCROW AGENT FEES 11200 0 1,200 0 0 0 .00 57732 '91 &'93 REGIST /PAY AG FEE 650 3,179 734 0 0 0 .00 57740 LOSS ON REFUNDING DEBT 0 0 0 0 0 0 .00 57 DEBT SERVICE 1,738,064 1,741,382 1,666,421 2,934,336 2,954,850 20,514 .69 59990 LOSS ON DISPOSAL OF EQUIP 0 1,260 0 0 0 0 .00 59991 OPERATING CONTINGENCY 0 0 0 65,964 12,530 53,434- 81.00- 59 NON - OPERATING 0 1,260 0 65,964 12,530 53,434- 81.00- 70581 TRANSFER TO GEN FUND 267,983 250,000 250,000 250,000 250,000 0 .00 70582 TRANSFER TO DEBT SERVICE 0 0 0 0 0 0 .00 70583 TRANSFER TO WATER DEV FUN 0 0 0 0 70,500 70,500 100.00 70585 TRANSFER TO SELF -INS FUND 0 0 0 0 0 0 .00 70586 TRANSFER TO RATE STABILIZ 0 0 0 0 0 0 .00 70587 TRANSFER TO RENEWAL &REPL 0 0 0 290,000 290,000 0 .00 70 INTERFUND TRANSFERS 267,983 250,000 250,000 540,000 610,500 70,500 13.05 ----------------------------------------------------------------------------------------------------------------•-------------------- TOTAL BUDGET PROPOSED 5,545,480 5,586,495 4,211,399 6,160,350 6,342,200 181,850 2.95 Page 50 40533 WATER UTILITY 51120 REGULAR SALARIES & WAGES 303,136 284,368 09/13/98 CITY OF EDGEWATER PAGE 1 17:18100 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 040 WATER AND SEWER FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 *----- - - - - -- 1999 ------------- OBJ ACCOUNT NAME EXPENDED --------------------------------------------------------------------------------------------------------------- EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE -•---- •- --------- - - - - -- 40533 WATER UTILITY 51120 REGULAR SALARIES & WAGES 303,136 284,368 245,824 295,431 299,252 3,821 1.29 51125 MISC PERSONAL COSTS 0 0 0 0 6,684 6,684 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 3,807 3,807 100.00 51140 OVERTIME 13,859 19,339 16,508 15,000 20,000 5,000 33.33 51210 FICA TAXES 23,849 22,980 19,712 23,749 24,423 674 2.83 51220 RETIREMENT CONTRIBUTIONS 55,653 61,908 38,407 59,488 56,237 3,2`1- 5.46- 51230 LIFE AND HEALTH INSURANCE 35.168 33,487 33,721 39,432 38,304 11128- 2.86- 51240 WORKER'S COMPENSATION 8,834 11219- 8,073 12,070 8,255 31815- 31.60- 51250 UNEMPLOYMENT COMPENSATION 0 6,500 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 21,497 6,819 5,577 20,000 30,000 10,000 50.00 52320 ACCOUNTING AND AUDITING, 13,050 10,850 10,262 12,220 12,220 0 .00 52340 OTHER CONTRACTUAL SERVICE 2,920 4,644 3,965 3,500 31500 0 .00 53360 VEHICLE REPAIRS 1,593 844 817 1,500 2,500 11000 66.66 53370 GAS, OIL & DIESEL EXPENSE 1,139 1,209 742 1,200 1,200 0 .00 53400 TRAVEL AND PER DIEM 1,583 1,848 988 2,000 2,000 0 .00 53410 COMMUNICATIONS SERVICES 1,586 1,351 950 2,500 2,500 0 .00 53420 TRANSPORTATION 16,833 14,779 11,789 18,000 18,000 0 .00 53430 UTILITY SERVICES 77,154 78,526 56,237 73,000 75,000 2,000 2.73 53440 RENTALS & LEASES 1,579 2,164 1,263 2,000 2,000 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 16,123 22,276 25,223 40,000 95,654 55,654 139.13 53461 REPAIR & MAINT -R&R FUNDS 316 450 0 0 0 0 .00 53470 PRINTING AND BINDING, 110 1,695 1,125 2,500 21000 500- 20.00- 53480 PROMOTIONAL ACTIVITIES 0 859 7 1,200 11000 200- 16.66- 53490 OTHER CURRENT CHARGES 3,216 2,957 1,288 4,800 31000 11800- 37.50- 53492 BAD DEBT EXPENSE 2,251 14,050 0 0 0 0 .00 53510 OFFICE SUPPLIES 879 1,248 778 11000 11000 0 .00 53520 OPERATING SUPPLIES 17,828 14,278 15,924 20,000 20,000 0 .00 53521 CHEMICAL SUPPLIES 74,004 73,794 65,927 76,000 85,000 91000 11.84 53530 ROAD MATERIALS & SUPPLIES 0 0 0 0 0 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 4,038 10,801 10,120 10,500 10,000 500- 4.76- 53550 MISCELLANEOUS 64 69 59 100 100 0 .00 56630 IMPROVE. OTHER THAN £LDGS 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 0 0 50,559 40,000 20,000 20,000- 50.00- 56652 CONSRUCTION IN PROGRESS 0 0 0 0 0 0 .00 56690 DEPRECIATION EXPENSE 247,566 248,287 0 0 0 0 .00 56691 DEPREC. EXP.- CONTRIB -GEN 3,850 3,850 0 0 0 0 .00 56692 DEPREC.EXP- CONTRIB -FED GO 0 0 0 0 0 0 .00 56693 DEPREC EXP- CONTRIB- INDIVI 57,134 57,134 0 0 0 0 .00 56694 DEPREC EXP - CONTRIB- SUBDIV 0 0 0 0 0 0 .00 57710 PRINCIPAL (1991 REV BONDS 0 0 379 768 806 38 4.94 57711 PRINCIPAL 1993 REF BONDS 0 0 241,667 300,000 310,000 10,000 3.33 57720 INTEREST (1991 REV BOND) 818,677 804,536 647,128 791,213 772,392 181821- 2.37- 57730 BOND ISSUANCE COSTS -1991 21,939 21,359 0 0 19,998 19,998 100.00 57731 GULF BZ ESCROW AGENT FEES 11200 0 1,200 0 0 0 .00 57732 '91 &'93 REGIST /PAY AG FEE 650 3,179 734 0 0 0 .00 57740 LOSS ON REFUNDING, DEBT 0 0 0 0 0 0 .00 Page 51 Page 52 ` 09/13 CITY OF EDG,EWATER PAGE 2 17:18;00 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND, 040 WATER AND SEWER FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 --- -- - - - - -- 1999 ------- - ----* OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE -------------------------------------------------------- 59990 LOSS ON DISPOSAL OF EQUIP 0 ------- - - 0 - - -- - 0 0 0 0 .00 59991 OPERATING, CONTINGENCY 0 0 0 0 0 0 .00 70581 TRANSFER TO GEN FUND 0 0 0 0 0 0 .00 70582 TRANSFER TO DEBT SERVICE 0 0 0 0 0 0 .00 70583 TRANSFER TO WATER DEV FUN 0 0 0 0 54,500 54,500 100.00 70585 TRANSFER TO SELF -INS FUND 0 0 0 0 0 0 .00 70586 TRANSFER TO RATE STABILIZ 0 0 0 0 0 0 .00 70587 TRANSFER TO RENEWAL &REPL 0 0 0 120,000 120,000 0 .00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS -------------------------------------------------------------------------------- 1,849,278 11831,219 1,516,953 1,989,171 21121,332 --- -------------- 132,161 -------- 6.64 - - - --- Page 52 L.. ` CITY W' � a 369,515 09/13 OF EDGEWATER .37- 51125 PAGE 3 1718:00 PROPOSED BUDGET ANALYSIS REPORT 10,117 MUBG015 8.5 FUND' 040 WATER AND SEWER FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 *-- --- - - -- -- 1999 --- -- --- ----* OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE 7. INCREASE 40535 SEWER UTILITY 51120 REGULAR SALARIES & WAGES 395,129 408,488 369,515 455,454 453,751 1,703- .37- 51125 MISC PERSONAL COSTS 0 0 0 0 10,117 10,117 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 5,123 5,123 100.00 51140 OVERTIME 29,238 19,510 20,917 16,000 20,000 4,000 25.00 51210 FICA TAXES 31,337 32,594 29,171 36,066 36x242 176 .48 51220 RETIREMENT CONTRIBUTIONS 70,553 90,318 59,093 90,262 82,488 7,774- 8.61- 51230 LIFE AND HEALTH INSURANCE 48,745 49,898 42,979 55,152 53,448 1,704- 3.08- 51240 WORKER'S COMPENSATION 8,213 1,881- 10,861 16,175 11,066 5,109- 31.58- 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 50,183 94,026 54,422 12,002 26,500 14,498 120.79 52320 ACCOUNTING AND AUDITING, 14,383 10,844 10,596 12,220 12,220 0 .00 52340 OTHER CONTRACTUAL SERVICE 2,422 5,823 6,384 5,250 31300 50 .95 52345 ASSESSMENT COSTS 3,844 0 0 0 0 0 .00 53360 VEHICLE REPAIRS 6,809 5,128 8,138 11,000 81000 3,000- 27.27- 53370 GAS, OIL & DIESEL EXPENSE 5,973 6,575 4,055 5,000 5,000 0 .00 53400 TRAVEL AND PER DIEM 3,457 3,461 2,305 31000 31000 0 .00 53410 COMMUNICATIONS SERVICES 1,856 2,220 2,288 5,000 5,000 0 .00 53420 TRANSPORTATION 8,281 7,840 6,278 8,000 8r000 0 .00 53430 UTILITY SERVICES 207,067 217,644 149,965 205,000 220,000 15,000 7.31 53440 RENTALS & LEASES 2,775 2,228 3,683 3,000 4,000 11000 33.33 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 44,013 78,474 70,025 61,220 122,450 61,230 100.01 53461 REP & MAINT -R &. R FUNDS 79,141 0 0 0 0 0 .00 53470 PRINTING AND BINDING 499 1,252 982 1,500 1,500 0 .00 53480 PROMOTIONAL ACTIVITIES 0 0 0 11000 11000 0 .00 53490 OTHER CURRENT CHARGES 6,553 8,780 4x983 5,960 5,000 960- 16.10- 53510 OFFICE SUPPLIES 852 751 660 11000 11000 0 .00 53520 OPERATING SUPPLIES 30,257 30,976 21,516 25,000 28,000 3,000 12.00 53521 CHEMICAL SUPPLIES 52,889 56,067 38,107 60,000 34,200 5,800- 9.66- 53530 ROAD MATERIALS & SUPPLIES 158 0 0 0 0 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 3,574 4,117 .2,079 3,500 31000 500- 14.28- 53550 MISCELLANEOUS 177 191 152 50 50 0 .00 56620 BUILDING 0 0 147,339 0 0 0 .00 56630 IMPROVE. OTHER THAN BLDGS 0 0 26,146 50,000 40,000 101000- 20.00- 56631 IMPROVE. OTHER THAN R &. R 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 0 0 27,913 29,000 32,000 31000 10.34 56652 CONSRUCTION IN PROGRESS 0 0 0 0 0 0 .00 56690 DEPRECIATION EXPENSE 254,740 258,265 0 0 0 0 .00 56691 DEPREC.EXP- CONTRIB -GEN GO 89,632 94,625 0 0 0 0 .00 56692 DEPREC.EXP- CONTRIB -FED GO 0 0 0 0 0 0 .00 56693 DEPREC EXP - CONTRIB- INDIVI 463,558 467,150 0 0 0 0 .00 56694 DEPREC EXP - CONTRIB- SUBDIV 25,085 25,085 0 0 0 0 .00 57710 DEBT SERVICE -- PRINCIPAL 0 0 723,231 0 1,064,519 1,064,319 100.00 57712 PRINCIPAL SRF LOAN 1990 0 0 0 516,458 0 516,458- 100.00- 57713 PRINCIPAL SRF LOAN 91/92 0 0 0 1,294,980 0 1,294,980- 100.00- 57720 INTEREST 4,560 834,158 51,573 0 757,825 757,825 100.00 57721 DEBT SERVICE- INTEREST -STP 250,726 0 0 0 0 0 .00 Page 53 Page 54 M fir. & I . t l M 1 i I w 09/13198 CITY OF EDGEWATER PAGE 4 17;18:00 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 040 WATER AND SEWER FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 *- ---- - - - - -- 1999 -- -- -- - - ----* OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 57722 DEBT SERVICE- INTEREST -CS 622,398 0 0 0 0 0 .00 57730 BOND ISSUANCE COSTS -SRF 17,536 77,813 0 29,846 28,239 1,607- 5.38- 59990 LOSS ON DISPOSAL OF EQUIP 0 1,260 0 0 0 0 .00 59991 OPERATING CONTINGENCY 0 0 0 65,964 12,530 53,434- 81.00- 70581 TRANSFER TO GEN FUND 267,883 250,000 250,000 250,000 250,000 0 .00 70582 TRANSFER TO DEBT SERVICE 0 0 0 0 0 0 .00 70583 TRANSFER TO SEWER DEV FUN 0 0 0 0 16,000 16,000 100.00 70585 TRANSFER TO SELF -INS FUND 0 0 0 0 0 0 .00 70586 TRANSFER TO RATE STABILIZ 0 0 0 0 0 0 .00 70587 TRANSFER TO RENEWAL &REPL 0 0 0 170,000 170,000 0 .00 ------------------------------------------------------------------------------------------------------•--------- ORG SUBTOTALS ---------------------------------------------------------------------------------------------------- 3,104,496 3,143,680 2,145,356 3,504,059 3,556,568 52,509 ---- 1.49 --- - -• - -- Page 54 09/1c3/98 CITY OF EDGEWATER PAGE 5 17=18:00 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND' 040 WATER AND SEWER FUND BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 *----- - - - - -- 1999 --- -- -- -- -- -* 08J ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE 7. INCREASE 40536 WATER FIELD OPERATIONS 51120 R REGULAR SALARIES & WAGES 2 258,048 2 287,770 2 258,860 3 314,244 3 320,266 6 6,022 1 1.91 51125 M MISC PERSONAL COSTS 0 0 0 0 0 0 0 0 6 6,691 6 6,691 1 100.00 51126 M MISC PERS BURDENED COST 0 0 0 0 0 0 0 0 3 3,936 3 3,936 1 100.00 51140 O OVERTIME 2 22,499 1 16,713 8 8,685 1 10,000 1 12,000 2 21000 2 20.00 51210 F FICA TAXES 2 20,466 2 22,157 1 19,934 2 24,805 2 25,418 6 613 2 2.47 51220 R RETIREMENT CONTRIBUTIONS 4 46,754 5 59,276 4 42,232 6 62,604 5 55,053 7 7,551- 1 12.06- 51230 L LIFE AND HEALTH INSURANCE 4 40,665 4 41,008 3 37,078 4 43,476 4 45,420 1 1,944 4 4.47 51240 W WORKER'S COMPENSATION 1 11,451 2 234 1 16,252 2 24,210 1 16,545 7 7,665- 3 31.66- 51250 U UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 0 0 0 0 0 0 . .00 52310 P PROFESSIONAL SERVICES 0 0 0 0 2 24 1 11000 2 21000 1 11000 1 100.00 52320 A ACCOUNTING AND AUDITING 3 3,300 3 3,300 2 2,100 3 3,450 3 3,450 0 0 . .00 52340 O OTHER CONTRACTUAL SERVICE 2 224 2 216 1 1,510 5 540 1 1,300 7 760 1 140.74 53360 V VEHICLE REPAIRS 9 9,615 8 8,037 1 10,112 8 81000 9 91500 1 11500 1 18.75 53370 G GAS, OIL & DIESEL EXPENSE 9 9,329 9 9,033 6 6,926 9 91000 9 91000 0 0 . .00 53400 T TRAVEL AND PER DIEM 2 2,684 2 2,400 2 2,943 4 4,000 4 4,200 2 200 5 5.00 53410 C COMMUNICATIONS SERVICES 2 21191 2 2,605 2 2,106 2 2,200 3 31000 8 800 3 36.36 53420 T TRANSPORTATION 7 784 3 346 4 453 1 11000 5 500 5 500- 5 50.00- 53430 U UTILITY SERVICES 1 1,669 1 1,799 1 1,413 2 2,000 2 2,000 0 0 . .00 53440 R RENTALS &. LEASES 2 222 3 339 9 99 1 11000 5 500 5 500- 5 50.00- 53450 I INSURANCE 0 0 0 0 0 0 0 0 0 0 0 0 . .00 53460 R REPAIR AND MAINTENANCE 2 22,701 4 41,027 1 10,255 1 18,000 2 22,000 4 4,000 2 22.22 53461 R REP & MAINT.- R &. R FUND 1 14,313 0 0 0 0 0 0 0 0 0 0 . .00 53470 P PRINTING AND BINDING 4 464 7 713 5 536 1 11000 5 500 5 500- 5 50.00- 53490 O OTHER CURRENT CHARGES 9 91838 2 2,507 1 1,674 2 2,720 2 21000 7 7 20- 2 26.47- 53510 O OFFICE SUPPLIES 4 447 7 710 8 814 1 11000 1 11000 0 0 . .00 53520 O OPERATING SUPPLIES 1 13,410 1 12,610 1 11,828 1 15,000 1 15,000 0 0 . .00 53521 C CHEMICAL SUPPLIES 0 0 O O 0 0 0 0 0 0 0 0 . .00 53540 B BOOKS, PUBLCTIONS,SUBSCRP 2 2,739 3 3,817 3 3,085 4 4,000 4 4,000 0 0 . .00 53550 M MISCELLANEOUS 0 0 0 0 6 6 5 50 5 50 0 0 . .00 56630 I IMPROVE. OTHER THAN BLDGS 0 0 0 0 7 73,537 7 75,000 7 76,500 1 11500 2 2.00 56631 I IMP OTHER THAN -R &R 0 0 0 0 0 0 0 0 0 0 0 0 . .00 56640 M MACHINERY AND EQUIPMENT 0 0 0 0 3 36,119 3 37,750 2 21,400 1 16,350- 4 43.31- 56690 D DEPRECIATION EXPENSE 2 25,449 2 25,076 0 0 0 0 0 0 0 0 . .00 56691 D DEPREC.EXP- CONTRIB -GEN GO 0 0 0 0 0 0 0 0 0 0 0 0 . .00 56692 D DEPREC.EXP- CONTRIB -FED GO 0 0 0 0 0 0 0 0 0 0 0 0 . .00 56693 D DEPREC EXP - CONTRIB - INDIVI 6 62,805 6 60,405 0 0 0 0 0 0 0 0 . .00 56694 D DEPREC EXP - CONTRIB - SUBDIV 9 9,161 9 9,161 0 0 0 0 0 0 0 0 . .00 57710 D DEBT SERVICE -- PRINCIPAL 0 0 0 0 3 379 7 768 8 806 3 38 4 4.94 57720 D DEBT SERVICE -- INTEREST 3 378 3 337 1 130 3 303 2 265 3 38- 1 12.54- 57730 B BOND ISSUANCE COSTS 0 0 0 0 0 0 0 0 0 0 0 0 . .00 57740 L LOSS ON REFUNDING DEBT 0 0 0 0 0 0 0 0 0 0 0 0 . .00 59990 L LOSS ON DISPOSAL OF EQUIP 0 0 0 0 0 0 0 0 0 0 0 0 . .00 59991 O OPERATING CONTINGENCY 0 0 0 0 0 0 0 0 0 0 0 0 . .00 -- - - ---- - -- -- Page 55 I = ire 1 h6m 4 1 100 0 09/13/98 0 CITY OF EDGEWATER PAGE 6 17:18 00 TRANSFER TO PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND' 040 WATER AND SEWER FUND 0 BUDGET YEAR 1999 -- FINAL COMPARED TO REVISED BUDGET ORG 1996 1997 1998 1998 --- -- - - - - -- 1999 --- --- - - --- -* OBJ ACCOUNT NAME --------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE ---------- -- - - - - -- --- ----- ------ - - - - -- 40581 INTERFUND TRANSFERS 70581 TRANSFER TO GEN FUND 100 0 0 0 0 0 .00 70582 TRANSFER TO DEBT SERVICE 0 0 0 0 0 0 .00 70583 TRANSFER TO CAPITAL IMPRO 0 0 0 0 0 0 .00 70585 TRANSFER TO SELF -INS FUND 0 0 0 0 0 0 .00 70586 TRANSFER TO RATE STABILIZ 0 0 0 0 0 0 .00 70587 TRANSFER TO RENEWAL &REPL 0 0 0 0 0 0 .00 ---------------------------------------------------------------------------------------------------------------- ORG --------------------------------------------------------------------------------------------------------------- SUBTOTALS 100 0 0 0 0 0 .00 ----------------------- - - - - -- - - - -- ---- - - - - -- ----- ------------------ - - - - -- - -- ---- - - - - -- --- - - - - - -- TOTALS FUND 040 WATER AND SEWER F 5,545,480 5,586,495 4,211,399 6,160,350 6,342.200 181.850 2.95 Page 56 I 1 I I I 1 I I I I I I 1 I I 1 I 1 THE REFUSE COLLECTION FUND Page 57 09/13/98 CITY OF EDGEWATER PAGE 1 17 :18132 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND= 047 REFUSE FUND BUDGET YEAR 1999 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 *-- --- - - - - -- 1999 -- --- -- ----- ACCOUNT ---------------------------------------------------------------------------------------------------------------- REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE % •- INCREASE - - - - -- ------ - - - - -- 33439 STATE RECYCLING -ED GRANT 20,303 20,506 4,927 6,144 6,144 0 .00 33 INTERGOVERNMENT REV 20,303 20,506 4,927 6,144 6,144 0 .00 34341 REFUSE COLLECTION FEES 1,023,905 1,080,957 909,052 11080,000 1,095,000 15,000 1.38 34342 RECYCLING FEE 133,802 135,794 114,308 135,500 137,000 1,500 1.10 34 GENERAL GOVT. FEES 1,157,707 1,216,751 1,023,360 1,215,500 1,232,000 16,500 1.35 36110 INTEREST EARNINGS 15,274 23,578 0 15,000 23,000 8,000 53.33 36210 MISC. INCOME 376 130 135 300 300 0 .00 36410 SALES /LOSS OF FIXED ASSET 0 0 0 0 0 0 .00 36510 SALES /SURPLUS 8,300 0 0 6,000 31000 31000- 50.00- 36930 REFUND OF PRIOR YEAR EXPE 0 0 0 0 0 0 .00 36 MISCELLANEOUS REV 23,950 23,708 135 21,300 26,300 5,000 23.47 38010 APPROPRIATED RET. EARN. 0 0 0 50,707 70,479 19,772 38.99 38020 APPROP. RES.- EQUIPMENT 0 0 0 115,000 145,000 30,000 26.08 38110 TRANSFER FRM GENERAL FUND 0 0 0 0 0 0 .00 38 NON- REVENUES 0 0 0 165,707 215,479 49,772 30.03 TOTAL BUDGET PROPOSED 1,201,960 1,260,965 1,028,422 1,408,651 1,479,923 71,272 5.05 Page 58 ■ f 9 1 1 1 1 II III Ilf r r t r-R F—;' rp"ll, !" r MAJOR CAPITAL EQUI MENT NE AND REP ACEMENT FY1999 DESCRIPTION MAKE MODEL YEAR MILEAGE RS. TYPE COST CODE FUND /DEPT REFUSE FUN REFUSE REFUSE REFUSE GMC Rear - Loader Ford 1 -ton Stake Body Truck Refuse Truck Trailer Ford Dodge Side -load 1987 1985 132466 152013 R N R $65,000 $30,000 $50,000 56640 56640 56640 TOTAL $145,000 Page 59 m 09/13/98 17 :19 ;40 FUND: 047 REFUSE FUND ACCOUNT 51120 REGULAR SALARIES & WAGES 51125 MISC PERSONAL COSTS 51126 MISC PERS BURDENED COST 51140 OVERTIME 51210 FICA TAXES 51220 RETIREMENT CONTRIBUTIONS 51230 LIFE AND HEALTH INSURANCE 51240 WORKER'S COMPENSATION 51250 UNEMPLOYMENT COMPENSATION 51 PERSONAL SERVICES 52310 PROFESSIONAL SERVICES 52320 ACCOUNTING AND AUDITING 52340 OTHER CONTRACTUAL SERVICE 52 PROFESSIONAL SERVICE 53360 VEHICLE REPAIRS 53370 GAS, OIL & DIESEL EXPENSE 53400 TRAVEL AND PER DIEM 53410 COMMUNICATIONS SERVICES 53420 TRANSPORTATION 53430 UTILITY SERVICES 53440 RENTALS & LEASES 53450 INSURANCE 53460 REPAIR AND MAINTENANCE 53470 PRINTING AND BINDING 53480 PROMOTIONAL ACTIVITIES 53490 OTHER CURRENT CHARGES 53510 OFFICE SUPPLIES 53520 OPERATING SUPPLIES 53540 BOOKS, PUBLCTIONS,SUBSCRP 53550 MISCELLANEOUS 53 OPERATING EXPENSES 56630 IMPROVE. OTHER THAN BLDGS 56640 MACHINERY AND EQUIPMENT 56690 DEPRECIATION EXPENSE 56691 DEPREC.EXP- CONTRIB -GEN GO 56692 DEPREC.EXP- CONTRIB -FED GO 56693 DEPREC EXP - CONTRIB - INDIVI 56694 DEPREC EXP - CONTRIB- SUBDIV 56 CAPITAL OUTLAYS 57710 DEBT SERVICE -- PRINCIPAL 57720 DEBT SERVICE -- INTEREST 57 DEBT SERVICE Gi i ". i`i 11 1 . CITY OF EDGEWATER PAGE 1 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 BUDGET YEAR 1999 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 ----- - - - - -- 1999 ------- -----# EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 377,135 394,643 358,086 432,118 441,329 91211 2.13 0 0 0 0 81853 8,853 100.00 0 0 0 0 5,403 5,403 100.00 2,359 4,932 11088 2,000 21000 0 .00 28,035 29,423 26,659 33,210 33,915 705 2.12 68,342 85,986 57,039 84,548 73,693 101855- 12.83- 52,402 57,092 49,926 59,580 67,776 8,196 13.75 31,491 4,967- 33,191 49,522 33,853 15,669- 31.64- 317 0 0 0 0 0 .00 560,081 567,109 525,989 660,978 666,822 5,844 .88 3,650 11980 5,445 20,000 4,000 16,000- 80.00- 6,200 6,200 4,036 6,450 6,450 0 .00 325,168 386,160 306,875 375,000 409,000 34,000 9.06 335,018 394,340 316,356 401,450 419,450 18,000 4.48 27,337 25,097 22,299 21,500 25,000 3,500 16.27 20,043 22,526 16,178 20,000 20,000 0 .00 74 1,004 0 500 500 0 .00 0 30 30 300 300 0 .00 7,626 6,979 5,275 61000 6,500 500 8.33 2,597 2,131 1,215 4,000 2,500 11500- 37.50- 643 643 543 0 500 500 100.00 0 0 0 0 0 0 .00 3,213 11109 1,108 2,500 4,000 11500 60.00 211 772 646 0 1,500 1,500 100.00 1,643 140 0 0 0 0 .00 8,428 81208 9,373 5,620 8,500 21880 51.24 381 39 337 350 350 0 .00 15,259 15,859 11,122 7,500 13,000 5,500 73.33 73 440 93 500 300 200- 40.00- 0 0 0 500 500 0 .00 87,528 84,977 68,219 69,270 83,450 14,180 20.47 0 0 0 0 0 0 .00 0 O 0 125,000 145,000 20,000 16.00 54,291 53,727 45,975 54,500 54,500 0 .00 5,519 31282 2,735 5,520 31300 2,220- 40.21- 0 0 0 0 0 0 .00 0 0 0 0 0 0 .00 0 0 0 0 0 0 .00 59,810 57,009 48,710 185,020 202,800 17,780 9.60 0 0 317 325 675 350 107.69 339 282 109 123 222 99 80.48 339 282 426 448 897 449 100.22 Page 60 _9 /1m w bow ormom a I & t r OF - tuuEWAtLK PAGE 2 } 17,19,40 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND, 047 REFUSE FUND BUDGET YEAR 1999 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 *- ---- - - - - -- 1999 -- ----- - --- -* ACCOUNT ---------------------------------------------------------------------------------------------------------------•-------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE 59990 LOSS ON DISPOSAL OF EQUIP 0 0 0 0 0 0 .00 59 NON - OPERATING 0 0 0 0 0 0 .00 70581 TRANSFER TO GEN FUND 86,549 96,912 91,485 91,485 106,504 15,019 16.41 70585 TRANSFER TO SELF -INS FUND 0 0 0 0 0 0 .00 70 INTERFUND TRANSFERS 86,549 96,912 91,485 91,485 106,504 15,019 16.41 TOTAL BUDGET PROPOSED 1,129,325 1,200,629 1,051,185 1,408,651 1,479,923 71,272 5.05 Page 61 I 1 i 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 THE STORM WATER MANAGEMENT/MAINTENANCE FUND Page 62 Page 63 t 09/13/98 CITY OF EDG WA , R PAGE 1 17:22Z01 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 048 STORMWATER MGT /MAINT FUND BUDGET YEAR 1999 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 *- -- -- - - - - -- 1999 ---- --- - --- -* ACCOUNT -------------------------------------------------------------------------------------------------------------------•---------------- REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE Y. INCREASE 34353 STORMWATER UTILITY FEE 711,477 720,317 607,837 720,000 728,000 81000 1.11 34 GENERAL GOVT. FEES 711,477 720,317 607,837 720,000 728,000 81000 1.11 36110 INTEREST EARNINGS 20,448 23,240 2 15,000 15,000 0 .00 36510 SALES /SURPLUS 0 0 0 0 0 0 .00 36990 OTHER MISC REVENUE 0 47,607 0 0 0 0 .00 36 MISCELLANEOUS REV 20,448 70,847 2 15,000 15,000 0 .00 38010 APPROPRIATED RET. EARN 0 0 0 207,819 228,629 20,810 10.01 38110 TRANSFER FRM GENERAL FUND 0 16,655 6,410 16,813 10,463 6,350- 37.76- 38144 TRANS FROM WR & SWR DEVEL 0 0 0 0 0 0 .00 38401 PROCEEDS FRM L/T DEBT 0 0 0 0 0 0 .00 38 NON- REVENUES 0 16,655 6,410 224,632 239,092 14,460 6.43 ----------------------------- - - - - -- TOTAL BUDGET PROPOSED ---------------------------------------------------------------------------------------------------------- - - - -- 731,925 807,819 614,249 959,632 982,092 22,460 ----- -•--- 2.34 ----------- - - - - -- Page 63 I / f F MAJOR CAPITAL EQUI MENT NE AND REP ACEMENT FY1999 DESCRIPTION MAKE MODEL YEAR MILEAGE/YRS. TYPE COST CODE FUND /DEPT STORMWATE FUND Computer Upgrade Transit N N $1,600 $1,400 56640 56640 STORMWATEF STORMWATEP TOTAL --------------- $3,000 Culvert & drainage pipe & fixtures N $10,000 56630 STORMWATEF Page 64 09/13/98 CITY OF EDGEWATER PAGE 1 17:22123 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 048 STORMWATER MGT /MAINT FUND BUDGET YEAR 1999 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 *- ---- - - - - -- 1999 -- --- -- - ----* ACCOUNT EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 51120 REGULAR SALARIES & WAGES 186,630 177,183 163,201 213,457 196.647 16,810- 7.87- 51125 MISC PERSONAL COSTS 0 0 0 0 4,083 4,083 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 2,469 2,469 100.00 51140 OVERTIME 290 4,396 0 1,250 11250 0 .00 51210 FICA TAXES 13,639 13,428 12.110 16,425 15,139 1,286- 7.82- 51220 RETIREMENT CONTRIBUTIONS 32,797 32,212 26,688 41,928 34,385 7,543- 17.99- 51230 LIFE AND HEALTH INSURANCE 22,132 21,475 22,689 26,184 22,296 31888- 14.84- 51240 WORKER'S COMPENSATION 16,641 2,277- 18,654 27,787 19,005 8,782- 31.60- 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 6,500 6,500 100.00 51 PERSONAL SERVICES 272,129 246,417 243,342 327,031 301,774 25,257- 7.72- 52310 PROFESSIONAL SERVICES 0 0 198 0 0 0 .00 52320 ACCOUNTING AND AUDITING 6,000 7,000 4,620 7,300 7,300 0 .00 52340 OTHER CONTRACTUAL SERVICE 4,628 7,288 7,482 91000 11,225 21225 24.72 52341 CANAL MAINT. TEMP. HELP 572 0 0 2,000 1,500 500- 25.00- 52 PROFESSIONAL SERVICE 11,200 14,288 12,300 18,300 20,025 1,725 9.42 53360 VEHICLE REPAIRS 16,010 22,609 17,701 19,000 15,500 3,500- 18.42- 53370 GAS, OIL & DIESEL EXPENSE 6,038 10,084 7,180 7,500 81250 750 10.00 53400 TRAVEL AND PER DIEM 0 441 185 500 11500 11000 200.00 53410 COMMUNICATIONS SERVICES 152 25 25 250 250 0 .00 53420 TRANSPORTATION 6,642 6,673 4,924 6,000 6r000 0 .00 53430 UTILITY SERVICES 986 843 535 800 11000 200 25.00 53440 RENTALS & LEASES 93 236 170 750 500 250- 33.33- 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 8,345 5,541 4,761 6,000 7,000 11000 16.66 53470 PRINTING AND BINDING, 0 735 570 11000 11000 0 .00 53490 OTHER CURRENT CHARGES 3,739 2,047 4,401 3,060 3r500 440 14.37 53510 OFFICE SUPPLIES 311 29 249 500 250 250- 50.00- 53520 OPERATING, SUPPLIES 6,261 5,422 4,054 5,500 7,500 2,000 36.36 53530 ROAD MATERIALS & SUPPLIES 11190 110 0 20,000 22,000 21000 10.00 53540 BOOKS, PUBLCTIONS,SUBSCRP 23 89 341 400 1,000 600 150.00 53550 MISCELLANEOUS 0 87 1 31000 0 31000- 100.00- 53560 CULVERT MATERIAL - RES 0 0 0 0 0 0 .00 53 OPERATING EXPENSES 49,790 54,971 45,097 74,260 75,250 990 1.33 56630 IMPROVE. OTHER THAN BLDGS 0 0 14,220 10,000 10,000 0 .00 56640 MACHINERY AND EQUIPMENT 0 0 0 15,000 31000 12,000- 80.00- 56650 STORMWATER CIP PROJECT 0 0 0 0 0 0 .00 56652 CONSRUCTION IN PROGRESS 0 0 0 0 0 0 .00 56690 DEPRECIATION EXPENSE 14,504 63,953 128,274 99,640 153,930 54,290 54.48 56691 DEPREC.EXP- CONTRIB -GEN GO 4,763 4,763 3,969 4,763 4,763 0 .00 56692 DEPREC.EXP- CONTRIB- COUNTY 0 1,085 1,206 0 1r447 1,447 100.00 56693 DEPREC EXP - CONTRIB - INDIVI 0 0 0 0 0 0 .00 56694 DEPREC EXP- CONTRIB- SUBDIV 0 0 0 0 0 0 .00 56 CAPITAL OUTLAYS 19,267 69,801 147,669 129,403 173,140 43,737 33.79 Page 65 Page 66 ` 09/13/ CITY OF EEDDG�EWATER PAGE 2 17;22123 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND; 048 STORMWATER MGT /MAINT FUND BUDGET YEAR 1999 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 *----- - - - --- 1999 --- --- - - ----* ACCOUNT ------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE 57710 DEBT SERVICE -- PRINCIPAL 0 0 95.398 193.049 203,737 10.688 5.53 57720 DEBT SERVICE -- INTEREST 275 48,103 93,355 184,128 173,806 10,322- 5.60- 57730 BOND ISSUANCE COSTS 2,641 2,547 0 2,418 21282 136- 5.62- 57 DEBT SERVICE 2,916 50,650 188,753 379,595 379,825 230 .06 59990 LOSS ON DISPOSAL OF EQUIP 0 850 0 0 0 0 .00 59 NON- OPERATING 0 850 0 0 0 0 .00 70581 TRANSFER TO GEN FUND 24,072 33,346 31,043 31,043 32,078 110:35 3.33 70585 TRANSFER TO SELF -INS FUND 0 0 0 0 0 0 .00 70 INTERFUND TRANSFERS 24,072 33,346 31,043 31,043 32,078 11035 3.33 TOTAL BUDGET PROPOSED ----------------------------------------------------------------------------------- - 379,374 470,323 668,204 959,632 ---------------- 982,092 - - - - 22,460 -- -- 2.34 Page 66 I r r I I I I I I I I r I I i I a i i THE INTERNAL SERVICE /SELF INSURANCE FUND Page 67 Page 68 m m m 1 r., _ , PAG 1 7 09/13/98 CITY OF EDGEWATER MUBG015 8.5 17:20 :11 PROPOSED BUDGET ANALYSIS REPORT FUND: 050 SELF - INSURANCE FUND BUDGET YEAR 1999 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 ---- - - ----- 1999 - -- ----'-----* REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE % INCREASE ACCOUNT ------------------------------------------------------------------------------------- 36110 INTEREST EARNINGS 43,659 35,239 20,359 40,000 19,740 20,260- 50.65- 36930 REFUND OF PRIOR YEAR EXPE 0 0 0 0 0 0 .00 36 MISCELLANEOUS REV 43,659 35,239 20,359 40,000 19,740 20,260 - 50.65- 38010 APPROPRIATED BALANCE 0 0 0 103,290 172,994 69,704 67.48 38110 TRANSFER FRM GENERAL FUND 0 0 0 0 0 0 0 0 .00 .00 38140 TRANSFER FRM WATER /SEWER 0 0 0 0 0 0 .00 38147 TRANSFER FROM REFUSE FUND 0 0 0 0 0 0 .00 38148 TRANSFER FROM STORMWATER 0 0 0 0 0 0 0 103,290 172,994 69,704 67.48 38 NON- REVENUES ------- ------ ------------------------------------------------ TOTAL BUDGET PROPOSED ------------------------------------------------------------------- 43,659 35,239 20,359 -------- - - - ------ ---------- 143,290 - -- 192,734 49,444 34.50 Page 68 m w__ - L- ! A PAGE 09/13198 CITY OF EDGEWATER 1 17:21:17 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.5 FUND: 050 SELF - INSURANCE FUND BUDGET YEAR 1999 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1996 1997 1998 1998 *--- -- - - - --- 1999 - ------ -- - --* ACCOUNT EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 52310 PROFESSIONAL SERVICES 62,899 67,380 63,542 0 30,000 30,000 100.00 52320 ACCOUNTING AND AUDITING, 6,000 6,000 3,243 6,240 6,240 0 .00 52 PROFESSIONAL SERVICE 68,899 73,380 66,785 6,240 36,240 30,000 480.76 53400 TRAVEL AND PER DIEM 0 12 0 0 0 0 .00 53410 COMMUNICATIONS SERVICES 0 0 0 0 0 0 .00 53420 TRANSPORTATION 129 3 187 0 0 0 .00 53450 INSURANCE 81,208 107,055 129,765 110,000 129,444 19,444 17.67 53470 PRINTING AND BINDING 4 0 0 0 0 0 .00 53490 OTHER CURRENT CHARGES 0 610 15 0 0 0 .00 53491 CLAIMS & JUDGEMENTS 27,568 15,329- 7,500 27,000 27,000 0 .00 53520 OPERATING, SUPPLIES 0 0 0 0 0 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 0 0 0 0 0 0 .00 53550 MISCELLANEOUS 30 25 13 50 50 0 .00 53 OPERATING EXPENSES 108,939 92,376 137,480 137,050 156,494 19,444 14.18 --------------------------------------------------------------------------------------------------------------•-------------------- TOTAL BUDGET PROPOSED 177,838 165,756 204,265 143,290 192,734 49,444 34.50 Page 69 I 1 1 1 1 f 1 1 1 ACCOUNT NUMBER DESCRIPTION EXPENDITURES/EXPENSES Page 70 I i i r f f I 1 f 1 f I I / 1 1 i I 1 EXPENDITURE /EXPENSE ACCOUNT NUMBERS 51000 Personal Services 51120 Regular Salaries & Wages All full-time and part-time employees. Includes 457 Deferred Compensation contributions. 51125 Miscellaneous Personal Costs Pay- For - Performance /Compensation Plan salary increases. Code 51126 reflects the related increases due to a salary increase. 51 130 Other Salaries & Wages Used for Police and Fire incentive pay. 51140 Overtime Services performed in excess of regular work hour requirement paid at time and one -half. 51210 FICA Taxes Social Security/Medicare matching tax totaling 7.65 %. 51220 Retirement Contributions Amounts contributed to the retirement plans Defined Benefit Plans - General 18.0 %, Police 11.0 %, Fire 10.4% Defined Contribution 401(a) Plans - 17.25% Executive Staff or 12.0% General Staff. Page 71 i 51230 t ife &Health Insora_nce Includes life, dental, prescription, employee assistance program an d health insurance premiums and benefits paid for employees. Covered participants include all employees and the City Council. 51240 Worker's Compensation Premiums and benefits paid for worker's compensation insurance. Rates from 0.43% to 13.73% of payroll cost. Various discounts are qualified for and taken from the State published rates. The City is currently using a fixed rate for its workers compensation insurance. Amounts reimbursed to the State Unemployment Compensation fund. 52000 Operating Expenditures/Expenses Includes expenditures /expenses for goods and services which primarily benefit the current period and are not defined as personal services or capital outlays. 52310 Professional Services Legal, medical, dental, engineering, architectural, actuarial, appraisals and other services procured independently. Includes fees paid for competency and/or psychiatric evaluations and court appointed attorneys. 52320 Accounting and Audit Services All services received from the City's independent certified public accountants. 52330 Court Reported Services Cost of court reporter. Page 72 I f I r r ! i f i r r f • r r / f r t 52340 Other Contractual Services Custodial, janitorial, umpires, animal control (S. E. Volusia Humane Society), and other services procured independently by contract or agreement with persons, firms, corporations, or other governmental units. Do not include contracts or services which are defined under sub - objects 52310, 52320, 52330, 53460, and 53470. This includes election expenses. Code 52341 relates to Volunteer Fire Services. 52341 Volunteer Fire Services All expenditures supporting the volunteer fire services, such as training stipend, tuition, uniforms and structural firefighting helmets, forestry turnouts, physicals /drug screening, pagers, and FDLE background investigations. 53360 Vehicle Repairs Repair and maintenance of vehicles and heavy licensed equipment; cars, trucks, tractors, back hoe, grader, and front end loader. 53370 Gas, Oil & Diesel Vehicle related expenses. 53390 Clothing AUowance Cash allowance for maintenance of uniforms. 53400 Travel and Per Diem Cost of public transportation, reimbursements for use of private vehicles, per diem, meals and incidental travel expenses. Monthly stipend in lieu of GOV. This includes League dinners and hotel expenses. 53410 Communications Service Telephone, cellular telephone, telegraph or other communication services. Page 73 f ff f f f f f f f f f f f- f f f ff r f 53420 Transportation Freight and express charges, postage and messenger services. If purchasing a fixed asset do not use this code - the first shipping is included in the original cost of the asset. 53430 UtMY Servico Electricity, gas, water, sewer, waste disposal and other public utility services. 53440 Rentals & Leases Paid for lease or rent of land, equipment or buildings. Also includes the leasing /rental of vehicles. 53450 Insurance All insurance carried for the protection of the City, such as fire, theft, casualty, general and professional liability, auto coverage, surety bonds, etc.. 453 60 Repair and Maintenance Cost incurred for the repair and maintenance of buildings and equipment; including all maintenance and service contracts. Include copier supplies to maintain machine, radio installations, ball field maintenance, recharge fire extinguishers, repairs to ditch witch, asphalt roller /chipper and meter replacements 53470 Printing and Binding Cost of printing, binding and other reproduction services which are contracted for or purchased from outside vendors. Includes copies, stationery and forms specifically for Edgewater. Page 74 Includes any type of promotional activities, including contributions to various community agencies, on behalf of the City, but does not include legal advertisements. Also included is CERT/First Aid training for the community. 53481 Promotional Activity - CPR Classes and Chamber SuWnort Cost of providing Fire and Rescue CPR classes. Contributions to the S. E. Volusia County Chamber of Commerce to meet area wide business development and support activities. 53482 Economic Development Cost related to economic development efforts. 53483 Volusia County Business Development Contributions to Volusia County Business Development Corporation (VCBDC) to meet area wide economic and promotional activities. 53490 Other Current Charges Current charges and obligations not otherwise classified, such as legal advertisements, witness fees, evidence, physical reimbursements, film developing, inspections, tree removal, moving expenses and building demolitions. 53491 Claims and Judgements Charges to the self insurance fund for claims and judgements. 53500 Street and Traffic Light Maintenance Street light utility bills and traffic light maintenance. Page 75 ■ ■ ■ ■ 1 ■ r ■ r I ■ ■ ■ t ■ ■ ■ ■ ■ 53510 Office Supplies Materials and supplies such as forms, paper, charts and maps, and copier paper. Also included are equipment items costing under $500 in unit value. 53520 Qp-crating Supplies All types of supplies consumed in the conduct of operations. Includes food, fuel, lubricants, chemicals, laboratory supplies, household items, institutional supplies, and uniforms and other clothing. Also includes recording tapes and transcript production supplies, small tools, film, flags, street posts and material for making the posts. Stand -alone computer software packages. 53521 Chemical Supp ie All types of chemical supplies consumed in the conduct of operations. 53522 Street Name Sign Post Purchase of street signs and material to make street signs. 53530 Road Materials & Supplies Materials and supplies used exclusively in the repair and reconstruction of roads and bridges. Includes culverts that are not on a resident's property. 53540 Books, Publications, Subscript Books, or sets of books if purchased by set, of unit value less than $500. Subscriptions, memberships, professional data costs, and training and educational costs. Registration fees for seminars, workshops, licenses, etc. Notary Public material. Page 76 1' 9 f- 9 9 C f f [ I i t ■ I f r f I / f 53550 Miscellaneous Includes plants and shrubs, packing cost, kitchen supplies and coffee, mail boxes, and various "miscellaneous" unclassified expenditures. 56000 Capital Outlays 56610 Land Land acquisition cost, easements, and rights of way. Office buildings, firehouses, garages, jails, zoos and park and recreational buildings. This includes substantial improvements to these structures. Also applies to 56623 to 56625. 56630 Improvements Other Than Buildinss Structures and facilities other than buildings, such as roads, bridges, curbs, gutters, docks, wharves, fences, landscaping, lighting systems, parking areas, storm drains, athletic fields, wells, sprinklers, etc. Also applies to 56633 to 56635. 56640 Machinery and Equipment Motor vehicles, heavy equipment, other machinery and equipment valued over $500. Office furniture and equipment such as tape recording, duplicating and transcribing machines. Radios, walkie talkies and all initial costs involved, including transportation on fixed asset items. 56650 CIP Project Improvement s Various CIP projects - construction in progress accounting. Page 77 F I I r r F I i f r f r t [ F r- r I ■ 56651 Port Authority F2per . e_s All expenditures of Port Authority grants and the City's matching of that grant. 56652 Construction in Progress This object code is used to account for undistributed work in progress on construction projects. Sucient documentation of work orders an ffi d other related records must be kept in order to establish the validity of this account when posted to either the general fixed assets group of accounts or to the enterprise's capitalized fixed assets. 56653 Urban & Community Forestry Grant All expenditures of Urban & Community Forestry grant and the City's matching of that grant. 56654 Community Development Block Grant All expenditures of Community Development Block Grant and the City's matching of that grant. 56655 Beautification Grant Expenses All expenditures of the Beautification Grant and the City's matching of that grant. 56660 Recreation Trust Expenst,s All expenditures of the restricted Recreation Impact Fees. 56670 Fl Deer of Natural Resources All expenditures of the restricted grants from the Florida Department of Natural Resources. Page 78 r r r I I r r r c a r I f 9 9 r 1 i 6690 Depreciation Expense e Recognition of depreciation expense in the enterprise funds - a non -cash expense. Also applies to 56691 to 56694. 57000 Debt Service Outlays 57710 Debt Service - Principal Payment of principal on outstanding debt - this is not an expense but rather a reduction of the outstanding liability. 57720 Debt Service - Interest Payment of interest expense on outstanding debt. 57730 Bond Issuance Costs Unamortized bond issuance cost - to be expended pro -rata during the period the debt is outstanding. 57740 Loss On Refunding Debt Various losses due to refinancing the City's debt. 59990 Loss on Dispos 1 of EquiPment Losses on sale or trade -in of equipment. 59991 Operatin ontingency Various expenditures /expenses for unidentified contingencies - budgeted amounts to be transferred to the appropriate expenditure /expense object code. Page 79 I i f f [ 1 [ r f ( 9 f f f f r f ff F 70000 Interfund Transfers 70581 Transfer to General Fund Transfers to the general fund from various funds. 70582 Transfer to Debt Service Transfers to the debt service fund for future payment of principal and interest. 70583 Transfer to Capital 70585 Transfer to Self- insurance Transfers to the Self-insurance Fund from the various funds. 70586 Transfer to Rate Stabilization Transfers to the Rate Stabilization account in Water and Sewer Fund. 70587 Transfer to Renewal and Replacements Transfers to the Renewal and Replacement account in the Water and Sewer Fund. Further information on these object code classifications can be found in the State of Florida, Uniform Accounting System Manual, published by the Department of Banking and Finance Bureau of Accounting. Page 80