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FY 1996-1997 - Resolution 96-R-25I 1 CITY CLERKS 0MCE CITY OF EDGEWATER P. 0. Box 100 Edgewater, FL 32132-0100 1 CITY OF EDGEWATER, FLORIDA 0 1 1 i 1 1 i 1 1 1 1 1 1 FISCAL YEAR 1997 BUDGET October 1, 1996 - September 30, 1997 1 F F r f 1 t r f t 1 r 1 1 I F F [ F CITY OF EDGEWATER PROPOSED FISCAL YEAR 1997 BUDGET October 1, 1996 - September 30, 1997 Resolution No. 96 -R- "EXHIBIT A° JACK H. HAYMAN MAYOR DANNY HATFIELD COUNCILMAN DISTRICT 1 LOUISE A. MARTIN COUNCILWOMAN DISTRICT 2 MICHAEL D. HAYS COUNCILMAN DISTRICT 3 DAVID L. MITCHUM COUNCILMAN DISTRICT 4 GEORGE E. MCMAHON City Manager SUSAN J. WADSWORTH KRISTA A. STOREY City Clerk City Attorney Prepared By: Ferdinand Munoz, CPA (Del.) Finance Director, August 20, 1996 I F r r r r 9 r r r r r r r r r r r r TABLE OF CONTENTS PAGE NO. City Manager's Letter of Transmittal ......................................... ............................... i ResolutionNo. 96-R . ........................................................ ............................... vi Resolutions No. 96 -R -_ ( Millage) and 96 -R- (Budget) ........... ........................... viii TABLEOF CONTENTS ....................................................... ............................... 02 SUMMARYOF FUNDS ....................................................... ............................... 04 THEGENERAL FUND ......................................................... ............................... Budget Overview and the Truth in Millage Act ................... ............................... 05 PersonnelSummary ........................................................... ............................... 12 GeneralFund ................................................................... ............................... 13 MillageRate Analysis ....................................................... ............................... 14 Tax Analysis - Taxes Per Capita ...................................... ............................... 15 General Fund Budget Summary ....................................... ............................... 16 General Fund Revenues - Object Code Cumulative Summary ......................... 17 General Fund Expenditures - Object Code Cumulative Summary .................... 19 CityCouncil .................................................................... .:............................. 21 CityManager .................................................................. ............................... 22 Finance........................................................................... ............................... 23 LegalCounsel ................................................................. ............................... 24 CommunityDevelopment ................................................ ............................... 25 EconomicDevelopment .................................................. ............................... 26 Personnel Administration ................................................ ............................... 27 CityClerk ...................................................................... ............................... 28 Other Government Services ............................................ ............................... 29 Maintenance................................................................... ............................... 30 CityEngineer .................................................................. ............................... 31 LawEnforcement .......................................................... ............................... 32 Fireand Rescue ............................................................ ............................... 33 Building....................................................................... ............................... 34 Page - 2 r--- r=- . r f F$ r�" F_ F- r-11 r� rW-1 r CivilDefense ............................................................... ............................... 35 PublicWorks .............................................................. ............................... 36 Library........................................................................ ............................... 37 Parks and Recreation ................................................... ............................... 38 InterfundTransfers ....................................................... ............................... 39 THE WATER & WASTEWATER FUND ........................ ............................... 40 Budget Overview - Water Plant, Wastewater Plant and Water and Sewer Fund Revenues - Object Code Cumulative Summary ....... 41 Water and Sewer Fund Expenses - Object Code Cumulative Summary ....... 42 WaterUtility ............................................................... ............................... 44 SewerUtility ................................:.............................. ............................... 46 Water Field Operations ............................................... ............... ....... ......... 48 Interfund Transfers ...................................................... ................ ............... 49 THE REFUSE COLLECTION FUND ............................. ............................... 50 Refuse Fund Revenues ................................................ ............................... 51 Refuse Utility Expenses ............................................... ................. .............. 52 THE STORM WATER MANAGEMENT/MAINTENANCE FUND ............. 53 Storm Water Management Revenues ........................... ............................... 54 Storm Water Utility Expenses ...................................... ............................... 55 THE INTERNAL SERVICE /SELF INSURANCE FUND .............................. 56 Self Insurance Revenues .............................................. ............................... 57 Self Insurance Expenses .............................................. ............................... 58 Account Number Description - Expenditures / Expenses ...... ............................... 59 Page - 3 F [ r f I f / 1 1 f r 1 r i r r r t CITY OF EDGEWATER FISCAL YEAR 1997 BUDGET SUMMARY OF FUNDS TO BE HANDLED REVENUES AND EXPENDITURES/EXPENSES i Revenues 'Expenditures/Expenses The General Fund $ 6,901,894 $ 6,901,894 i The Water and Wastewater Fund $ 6,049,100 $ 6,049,100 The Refuse Collection Fund $ 1,262,269 $ 1,262,269 The Storm Water Management/Maintenance Fund $ 1,046,240 $ 1,046,240 The Internal Service /Self Insurance Fund $ 138,560 $ 138,560 --------- - - - - -- --------------- Total - All Funds $15,398,063 $15,398,063 Page - 4 f I f r I r 1 f f ff ff I I r f f f f 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. February City Manager, staff, and City Council discuss goals and objectives for next fiscal year. March Budget work sheets are passed out. Early June Department heads complete expenditure requests and revenue estimated as required. Mid June Department heads with revenue projection responsibilities review forecast with Finance Director. Late June City Manager conducts department budget hearings. Mid July Proposed budget distribution to City Council. TRIM Calendar begins. Page - 5 I f f f Mid August Early September Mid September October 1 f f r_ f- r r r r ff r r r r r City Council conducts public workshops and hears department presentations. First public hearings. Second public hearing. New fiscal year begins, new budget is implemented. Post -audit review of expenditures of the previous year. Appropriations for the previous year lapse. In addition to the operating budget, the City of Edgewater may consider a Capital Budget. A capital budget reflects the budget year expenditures required to implement the City Capital Improvement Program which typically is for a five to seven year plan outlined in priority order. 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 cost are reflected in the operating budget since the water and wastewater capital projects were completed. 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 - 6 I r f r t f f r I r r r r I f I f [ t 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 $6.92516 per $1,000 of assessed taxable property value. The following is a TRIM calendar of required actions and maximums deadlines. It assumes that the process begins with the certified tax roll as of July 1, of each year. 0 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 (3 5) (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 - 7 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 - 8 U_. r r r r ff i I r r r r r r r r F F 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 tax, franchise fees, user fees, intergovernmental revenues, local option taxes, occupational license taxes, fines and forfeitures, investment income, contributions and donations, and miscellaneous revenue. 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 7.000 mills, you would owe $280.00 in property taxes ($40,000 X.001 = $40, and 40 x $7.000 mills = $280.00). This calculation of course is only valid for the City's share of the total millage rate of all the taxing authorities. Page - 9 F f U F f [ F [ t 1 ( F F f F r r F During the coming fiscal year ending September 30, 1997, the City estimates to collect $2,428,427 in property taxes for general operations, or approximately 35.18% of total general government operations.. The City utility tax is levied on electricity, telephone, and various gas /propane services at a rate of 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 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, garbage collection, recreation, building inspections and a variety of other services. This category is often referred to as "revenue sharing ". These revenues are collected by one government unit and share with other governmental units. The City receives a share of the local option gas tax (2 cent City and 4 cent County). Page - 10 M W 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. 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. The miscellaneous revenue category includes a variety of lesser important sources of revenues which are not separately categorized. Page - 11 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. A more detail presentation of the City's manning levels can be found in the City's office of the Personnel Administrator. Page - 12 I 1 I 1 I I 1 1 I I I 1 1 THE GENERAL FUND Page - 13 r r r r r r r r r r r r r r r r r r CITY OF EDGEWATER MILLAGE RATE ANALYSIS FISCAL YEAR 1996 -1997 TAXABLE VALUE THIS YEAR (DR- 420) ....................... ............................... ...................$383,856,034 TAXABLE VALUE LAST YEAR(DR- 422) ........................................... ............................... 3679271,813 Total increase in net taxable value this year .................................... ......................... ......$ 16,584,221 results in a 4.52% increase which includes new construction, etc., of $7,254,713 (1.98 %), and increased values of $9,329,508 (2.54 %) MILLAGE AD VALOREM ADDITIONAL RATE TAXES FISCAL IMPACT Current year rolled back rate (amount needed to 6.92516 $2,658,264 ` No Change generate same revenues as last year based on this x 96% year's taxable value less new construction) $2,551,934 i Last year's millage rate which is a 2.54% increase 7.10107 $2,725,789 $ 7.04 over the year's rolled back rate x 96% 14 Cents/Week $2,616,757 4.84% decrease under the year's rolled back rate 6.59000 $2,529,611 Minus $ 13.41 which is 0.33516 mills below 6.92516 mills. x 96% Minus 26 Cents/Week $2,428,427 Less estimated pledged revenues (15.5 %) 1.02415 377,402 Paving Project Net for general operations (84.5 %). 5.56585 $2,051,025 The annual additional fiscal impact calculation is based on a $65,000 home minus a $25,000 homestead exemption times the millage rate per $1,000 of taxable value Page - 14 I r 9 r 1 r r r f I t r I I 1 .1 1 r 1 FISCAL YEAR TAX LEVY 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 1989 1,232,093 1988 1,327,745 Page - 15 TAX ANALYSIS TAXES PER CAPITA CITY OF EDGEWATER TAXES MILLAGE POPULATION PER CAPITA RATE i 17,820 (est.) $136.28 6.59000 17,454 $142.98 7.10107! 17,096 $118.61 5.83979 16,745 119,74 i 5.88820 i 16,394 93.57 4.60000 15,975 92.32 f 4.60000 15,337 92.26 4.60000 13,313 97.09 4.89000 12,461 98.88 5.30000 11,718 113.31 6.30000 ; Page - 15 CITY OF EDGEWATER GENERAL FUND BUDGET FY 1996 Page - 16 FY 1994 FY 1995 FY 1996 FY 1997 BUDGET GENERAL FUND REVENUES AUDIT $3,676,619 AUDIT $3,829,066 BUDGET $3,741,341 $4,465,467 PLUS: Ad Valorem Tax Rate 5.88820 5.83979 7.10107 6.59000 Ad Valorem Tax Revenues 2,010, 6)_1 2,040,928 2„500,594 2.436,427 $5,686,780 $5,869,994 $6,241,935 $6,901,894 GENERAL FUND EXPENDITURES City Council $ 76,910 $ 71,738 $ 58,047 $' 62,670 City Manager 138,982 143,041 144,911 148,285 Finance 210,299 223,226 233,073 246,032 Legal Counsel 125,949 136,463 141,337 145,788 Community Development 280,349 306,734 307,792 j 273,481 Economic Development 8,425 13,812 20,096 I 32,100 Personnel Administration 52,598 50,476 57,041 i 101,475 City Clerk 147,840 158,441 165,022 ! 173,098 Other Government Services 159,278 165,023 195,461 i 364,624 Maintenance 90,132 97,852 109,423 106,150 City Engineer 116,322 135,733 149,552 151,945 Special Recreational Facilities 15,927 585 -0- -0- Police 2,027,171 2,182,492 2,189,460 2,382,914 Fire and Rescue 654,993 757,322 734,411 813,909 Building 182,662 191,393 206,474 220,261 Civil Defense 11,269 7,225 4,000 5,354 Public Works 509,791 487,126 452,568 476,112 Library 6,333 8,812 12,525 8,025 Parks & Recreation 579,176 613, 860 674,129 812,269 TOTAL EXPENDITURES $5,449,054 $5,751,354 $5,855,322 $§,524,492 FAVOR 4BLEOR(UNFAVORABLE)VARIANCE 237,726 118,640 386,613 ! 377,402 Page - 16 Page - 17 08/20/96 CITY OF EDGEWATER PAGE 1 13:10:33 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 010 GENERAL FUND BUDGET YEAR 1997 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1994 1995 1996 1996 *----- - - - - -- 1997 -- ----- - -- - -# ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------ REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE X INCREASE 31110 CURRENT AD VALOREM TAXES 1,994,675 2,033,081 2,421,877 2,495,594 2,428,427 67,167- 2.69- 31120 DELINO. AD VALOREM TAXES 15,486 7,847 5,992 5,000 81000 31000 60.00 31242 LOCAL ALTER.FUEL USER TAX 185 136 153 300 200 100- 33.33- 31310 ELECTRIC FRANCHISE FEE 498,932 484,639 411,044 456,629 533,300 76,671 16.79 31320 TELEPHONE FRANCHISE FEE 13,599 13,935 0 14,000 14,000 0 .00 31330 REFUSE FRANCHISE FEE 1,682 1,766 0 0 0 0 .00 31340 SO.FLA.NAT.GAS FRANCHISE 9,794 10,386 10,015 91000 12,300 3,300 36.66 31350 CABLE TELEVISION FRANCHIS 43,376 46,609 24,223 45,000 52,400 7,400 16.44 31410 ELECTRICITY UTILITY TAX 748,039 761,155 618,527 750,000 835,500 85,500 11.40 31420 TELEPHONE UTILITY TAX 131,706 131,597 108,173 135,000 218,700 83,700 62.00 31430 WATER UTILITY TAX 0 0 0 0 188,330 188,330 100.00 31440 GAS UTILITY TAX 24,777 26,206 21,869 26,000 27,000 11000 3.84 31 TAXES 3,482,251 3,517,357 3,621,873 3,936,523 4,318,157 381,634 9.69 32120 PROFESSIONAL & OCCUP LICS 45,560 53,046 54,924 50,000 56,600 6,600 13.20 32130 DELINO OCCUP. LICS FEES 1,527 1,733 21109 1,500 2,100 600 40.00 32210 BUILDING PERMITS 64,099 81,865 76,037 56,000 87,500 31,500 56.25 32211 ELECTRIC PERMITS 11,551 8,882 7,497 10,000 91000 11000- 10.00- 32212 PLUMBING PERMITS 38,024 5,255 4,279 6,000 6,000 0 .00 32213 MECHANICAL PERMITS 4,172 3,512 3,495 3,500 31800 300 8.57 32214 CULVERT - DRIVEWAY PERMIT 5,225 4,225 4,335 4,000 4,600 600 15.00 32910 OTHER LICS & PERMITS 4,923 6,465 4,624 5,000 5,000 0 .00 32 LICENSES & PERMITS 175,081 164,983 157,300 136,000 174,600 38,600 28.38 33120 FEDERAL -COPS FAST GRANT 0 0 20,494 25,949 159,766 133,817 515.69 33420 STATE- D.A.R.E. GRANT 17,810 17,810 0 0 0 0 .00 33449 HIGHWAY BEAUTIFICATION GT 29,023 0 0 0 0 0 .00 33479 FLA.DEPT OF NAT RESOURCES 0 0 0 0 0 0 .00 33490 OTHER ST. GRANTS - DCA 0 0 0 0 0 0 .00 33511 CIGARETTE TAX 59,569 62,508 37,290 62,251 50,426 11,825- 18.99- 33512 STATE SHARING PROGRAM 379,711 400,054 238,340 361,065 377,056 15,991 4.42 33514 MOBILE HOME LICENSES 18,123 18,978 19,629 18,000 20,000 21000 11.11 33515 ALCOHOLIC BEVERAGE LICS 13,668 6,404 1,677 6,000 6,000 0 .00 33518 STATE SALES TAX 627,908 650,866 510,199 707,839 651,084 56,755- 8.01- 33519 LOCAL OPTION GAS TAX 223,608 218,588 170,186 222,650 221,626 1,024- .45- 33523 FIREFIGHTER'S SUPP COMPEN 1,200 11200 757 600 1,920 11320 220.00 33541 REBATE ON MUNI VEHICLES 81099 8,301 4,179 0 81300 81300 100.00 33542 REBATE FED EXCISE TAX GAS 11,450 6,555 0 0 0 0 .00 33549 OTHER TRANSPORTATION(DOT) 16,952 8,709 4,756 8,709 8,709 0 .00 33722 EMS TRUST FUND AWARD $ 0 1,744 0 0 0 0 .00 33770 PORT AUTHORITY GRANT 0 0 11,700 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 DEVEL BLOCK GRANT 0 0 0 0 0 0 .00 33811 COUNTY OCCUP. LICENSE 24,547 17,266 10,881 20,000 18,000 21000- 10.00- 33 INTERGDVERNMENT REV 11431,668 1,418,983 1,030,088 1,433,063 1,522,887 89,824 6.26 Page - 17 l 20/1 1 �TY MDGElr' 3 ir 1 f FMPAGM 2 M 13:10:33 PROPOSED BUDGET ANALYSTS REPORT MUBG015 8.4 FUND: 010 GENERAL FUND BUDGET YEAR 1997 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1994 1995 1996 1996 #----- - - - - -- 1997 ------- - - - - -# ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------ REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE X INCREASE 34120 ZONING FEES 3,631 5,026 2,825 4,000 4,000 0 .00 34130 SALE OF MAPS & PUBL 429 969 522 400 500 100 25.00 34210 POLICE SERVICES 2,870 2,543 1,698 3,200 2,500 700- 21.87- 34211 POLICE SERVICE FEE(ALARM) 200 1,125 8,195 2.000 6,000 4,000 200.00 34212 FIRE SERVICE FEE (ALARM) 0 0 0 500 500 0 .00 34213 FIRE PREVENTION /PROT. FEE 0 140 0 400 400 0 .00 34222 CPR CLASS SERVICE FEES 2,290 1,763 1,610 2,000 2,000 0 .00 34391 LOT MOWING & CLEARING 1,680 635 1,027 500 11000 500 100.00 34721 PROGRAM ACTIVITY FEES 63,339 54,767 55,255 65,000 45,000 20,000- 30.76- 34729 PARKS & RECREATION FEE 42,265 23,905 28,815 30,000 30,000 0 .00 34 GENERAL GOVT. FEES 116,704 90,873 99,947 108,000 91,900 16,100- 14.90- 35110 COURT FINES -CKL OF CIR CT 96,823 82,923 45,502 100,000 83,000 17,000- 17.00- 35130 POLICE EDUCATION 4,842 4,732 2,092 3,500 4,700 1,200 34.28 35140 OTHER COURT FINES 6,174 7,794 12,932 6,000 13,600 7,600 126.66 35410 PARKING FINES 900 890 260 900 900 0 .00 35 FINES & FORFEITURES 108,739 96,339 60,786 110,400 102,200 8,200- 7.42- 36110 INTEREST EARNINGS 59,564 119,990 387,927 60,000 110,000 50,000 83.33 36120 CASH - OVER /SHORT 30 4- 100- 0 0 0 .00 36148 INTEREST EARN- STORMWATER 0 0 0 0 0 0 .00 36170 INTEREST INCOME ASSESSMEN 1,417 1,392 1,030 1,300 1.200 100- 7.69- 36210 COMMUNITY CENTER 1,787 1,954 1,012 1,500 1,500 0 .00 36220 CITY HALL 11800 11800 1,350 11800 11800 0 .00 36310 ASSESSMENTS REVENUE 337 863- 0 500 800 300 60.00 36432 INS PROC FROM BLDG LOSS 284 0 0 0 0 0 .00 36442 INSURANCE PROCEEDS /EQUIP 1,432 204 2,173 0 300 300 100.00 36510 SALES /SURPLUS 13,871 9,596 219,189 5,000 81000 31000 60.00 36610 CONTRIBUTIONS & DONATIONS 0 0 0 0 0 0 .00 36690 OTHER CONTRIBUTIONS & DON 0 15 25 0 0 0 .00 36930 REFUND OF PRIOR YEAR EXPE 785 70 3,173 11000 11000 0 .00 36990 OTHER MISC REVENUE 38,841 13,823 14,358 22,000 14,000 81000- 36.36- 36 MISCELLANEOUS REV 120,148 147,977 630,137 93,100 138,600 45,500 48.87 38010 APPROPRIATED FUND BALANCE 0 0 0 0 41,542 41,542 100.00 38015 APPROP PUBLIC WRK BALANCE 0 0 0 0 0 0 .00 38020 APPROPRIATED RES -REC FEES 0 0 0 0 60,000 60,000 100.00 38030 APPROPRI RES - POLICE TNG 0 0 0 12,000 12,000 0 .00 38040 APPROPRI RES -LAW ENFORCE 0 0 0 11000 11000 0 .00 38130 TRANS FROM CAP PROD FUND 0 0 7,664 0 0 0 .00 38140 TRANSFER FRM WATER /SEWER 142,159 150,247 250,100 250,000 250,000 0 .00 38142 TRANS FROM WATER SP ASSES 0 0 17,883 0 0 0 .00 38144 TRANS FROM WR & SWR REVEL 0 0 0 0 0 0 .00 38147 TRANSFER FROM REFUSE FUND 90,716 96,903 86,549 86,549 95,662 91113 10.52 38148 TRANSFER FROM STORMWATER 19,315 18,791 24,072 24,072 33,346 9,274 38.52 38166 TRANSF FROM TOUR OF HOMES 0 0 12,499 0 0 0 .00 38401 PROCEEDS FRM L/T DEBT 0 167,542 0 51,228 60,000 8,772 17.12 38 NON - REVENUES 252,190 433,483 398,767 424,849 553,550 128,701 30.29 ------------------------------------------------------------------------------------------------------------------------------------ Page - 18 ------------------------------------------------------------------------------------------------------------------- TOTAL BUDGET PROPOSED 5,686,781 5,869,995 5,998,898 6,241,935 6,901,894 659,959 10.57 -------- --- - - - - -- Page - 19 08/20/96 CITY OF EDGEWATER PAGE 1 13:13:05 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 010 GENERAL FUND BUDGET YEAR 1997 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1994 1995 1996 1996 #----- - - - - -- 1997 ------- - - -- -# ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------ EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 51120 REGULAR SALARIES & WAGES 2,852,644 2,897,334 2,255,601 3,004,264 3,123,160 118,896 3.95 51125 MISC PERSONAL COSTS 0 0 0 0 117,270 117,270 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 48,656 48,656 100.00 51130 OTHER SALARIES & WAGES 43,870 44,400 32,317 46,320 46,320 0 .00 51140 OVERTIME 100,265 92,751 83,647 97,500 100,815 3,315 3.40 51210 FICA TAXES 219,587 224,123 178,324 240,421 250,027 9,606 3.99 51220 RETIREMENT CONTRIBUTIONS 357,201 439,634 414,340 472,193 456,514 15,679- 3.32- 51230 LIFE AND HEALTH INSURANCE 301,512 321,684 246,434 339,048 366,624 27,576 8.13 51240 WORKER'S COMPENSATION 104,273 200,818 144,513 179,945 200,294 20,349 11.30 51250 UNEMPLOYMENT COMPENSATION 5,999 70 0 0 0 0 .00 51 PERSONAL SERVICES 3,985,351 4,220,814 3,355,176 4,379,691 4,709,680 329,989 7.53 52310 PROFESSIONAL SERVICES 50,732 48,018 44,977 58,200 58,049 151- .25- 52320 ACCOUNTING AND AUDITING 7,415 8,538 5,432 10,000 10,600 600 6.00 52330 COURT REPORTER SERVICES 0 0 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 46,149 58,874 42,453 71,114 106,694 35,580 50.03 52341 VOLUNTEER FIRE SERVICES 0 0 0 0 25,060 25,060 100.00 52 PROFESSIONAL SERVICE 104,296 115,430 92,862 139,314 200,403 61,089 43.84 53360 VEHICLE REPAIRS 75,807 79,614 51,586 63,200 64,700 1,500 2.37 53370 GAS, OIL & DIESEL EXPENSE 61,131 59,781 36,263 65,300 51,200 14,100- 21.59- 53390 CLOTHING ALLOWANCE 21,636 21,699 17,337 25,265 24,030 1,235- 4.88 - 53400 TRAVEL AND PER DIEM 29,075 33,319 23,856 38,937 45,837 6,900 17.72 53410 COMMUNICATIONS SERVICES 31,768 32,713 23,412 33,888 37,464 3,576 10.55 53420 TRANSPORTATION 17,826 24,996 18,408 25,800 27,080 1,280 4.96 53430 UTILITY SERVICES 63,114 80,323 55,661 68,550 73,435 4,885 7.12 53440 RENTALS & LEASES 39,671 22,279 22,614 35,976 40,777 4,801 13.34 53450 INSURANCE 750 750 0 4,100 4,100 0 .00 53460 REPAIR AND MAINTENANCE 130,945 127,354 93,958 123,609 142,849 19,240 15.56 53470 PRINTING AND BINDING 27,571 33,226 20,321 41,150 44,350 3,200 7.77 53480 PROMOTIONAL ACTIVITIES 102,460 90,686 66,034 95,700 70,660 25,040- 26.16- 53481 CHAMBER OF COMMERCE 1,286 1,976 91113 9,548 91900 352 3.68 53482 ECONOMIC DEVELOPMENT 1,425 6,812 11111 31000 13,000 10,000 333.33 53483 VOL.CNTY BUSINESS DEVELOP 7,000 7,000 8,548 8,548 8,550 2 .02 53490 OTHER CURRENT CHARGES 33,818 28,026 18,236 28,330 32,590 4,260 15.03 53500 STREET LIGHT EXPENSES 101,141 101,776 77,218 108,200 105,400 2,800- 2.58- 53510 OFFICE SUPPLIES 22,834 14,941 11,414 29,400 28,970 430- 1.46- 53520 OPERATING SUPPLIES 103,335 138,428 81,894 114,760 113,540 1,220- 1.06- 53522 STREET NAME SIGN PROGRAM 7,279 5,260 2,683 5,000 0 5,000- 100.00- 53530 ROAD MATERIALS & SUPPLIES 574 31,294 31,209 30,000 36,000 6,000 20.00 53540 BOOKS, PUBLCTIONS,SUBSCRP 48,104 48,378 39,576 54,212 55,157 1 945 1.74 53550 MISCELLANEOUS 3,193 7,309 4,482 9,700 26,350 16,650 171.64 53 OPERATING EXPENSES 931,743 997,940 714,934 1,022,173 1,055,939 33,766 3.30 56610 LAND 0 0 500 0 0 0 .00 56620 BUILDING 122,044 51,769 0 4,000 8,500 4,500 112.50 56630 IMPROVE. OTHER THAN BLDGS 0 5,307 21,375 18,250 28,250 10,000 54.79 Page - 19 Page - 20 08/20/96 CITY OF EDGEWATER PAGE 2 13:13:05 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 010 GENERAL FUND BUDGET YEAR 1997 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1994 1995 1996 1996 #--- -- - - - - -- 1997 ------ - - - - -- ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------ EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 56640 MACHINERY AND EQUIPMENT 163,516 267,995 85,706 166,915 330,173 163,258 97.80 56650 CIP -ROAD IMPROV PROJECT 0 0 0 0 0 0 .00 56651 PORT AUTHORITY EXPENSES 0 0 749 0 0 0 .00 56652 CONSRUCTION IN PROGRESS 0 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 29,824 0 0 0 0 0 .00 56660 RECREATION TRUST EXPENSES 0 18,250 0 0 90,000 90,000 100.00 56670 FL DEPT OF NATURAL RESOUR 0 0 0 0 0 0 .00 56 CAPITAL OUTLAYS 315,384 343,321 108.330 189,165 456,923 267,758 141.54 57710 DEBT SERVICE -- PRINCIPAL 33,643 62,566 45,277 79,462 50,572 28,890- 36.35- 57720 DEBT SERVICE -- INTEREST 8,061 23,835 16,010 12,167 15,975 31808 31.29 57 DEBT SERVICE 41,704 86,401 61,287 91,629 66,547 25,082- 27.37- 59991 OPERATING CONTINGENCY 0 0 0 33,350 35.000 1,650 4.94 59 NON- OPERATING 0 0 0 33,350 35,000 1,650 4.94 70582 TRANSFER TO DEBT SERVICE 0 0 172,620 356,488 356,488 0 .00 70585 TRANSFER TO SELF -INS FUND 0 0 0 0 0 0 .00 70589 TRANSFER TO STORMWATER 0 0 11,181 30,125 20,914 91211- 30.57- 70 INTERFUND TRANSFERS 0 0 183,801 386,613 377,402 91211- 2.38 - ------------------------------------------------------------------------------------------------------------------------------------ ---------------------------------------------------------------------------------------------------------- TOTAL BUDGET PROPOSED 5,378,478 5,763,906 4,516,390 6,241,935 6,901,894 659,959 -- ------------------ 10.57 - - - - -- Page - 20 10511 CITY COUNCIL 51130 OTHER SALARIES & WAGES 25,200 25,600 08/20/96 CITY OF EDGEWATER PAGE 1 13,15-04 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND' 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 #----- - - - - -- 1997 ------- - - - - -* OBJ ACCOUNT NAME ------------------------------------------------------------------------------------------------------------------------------ EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE - - - - -- 10511 CITY COUNCIL 51130 OTHER SALARIES & WAGES 25,200 25,600 18,900 25,200 25,200 0 .00 51210 FICA TAXES 11928 1,958 1,446 11928 1,928 0 .00 51230 LIFE AND HEALTH INSURANCE 16,874 11,137 9,925 11,616 14,148 2,532 21.79 51240 WORKER'S COMPENSATION 102 155 115 151 162 11 7.28 52310 PROFESSIONAL SERVICES 0 17 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 627 55 0 600 600 0 .00 53400 TRAVEL AND PER DIEM 5,216 4,532 3,314 5,200 5,200 0 .00 53410 COMMUNICATIONS SERVICES 38 0 0 0 0 0 .00 53420 TRANSPORTATION 0 7 20 0 30 30 100.00 53440 RENTALS & LEASES 0 0 0 0 0 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53470 PRINTING AND BINDING 15 49 0 0 50 50 100.00 53480 PROMOTIONAL ACTIVITIES 19,959 21,112 4,055 6,550 6,550 0 .00 53490 OTHER CURRENT CHARGES 248 250 0 0 0 0 .00 53510 OFFICE SUPPLIES 33 13 0 0 0 0 .00 53520 OPERATING SUPPLIES 0 422 2,319 0 21000 2,000 100.00 53540 BOOKS, PUBLCTIONS,SUBSCRP 6,671 6,431 7,005 6,802 6,802 0 .00 53550 MISCELLANEOUS 0 0 0 0 0 0 .00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------- 76,911 71,738 47,099 58,047 62,670 4,623 7.96 - - - - -- Page - 21 10512 CITY MANAGER 51120 REGULAR SALARIES & WAGES 99,826 102,362 08/20/96 CITY OF EDGEWATER PAGE 2 13:15:04 PROPOSED BUDGET ANALYSIS REPORT MUEGO15 8.4 FUND: 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 #----- - - - - -- 1997 ------ - - - - -- OBJ ACCOUNT NAME ------------------------------------------------------------------------------------------------------------------------------ EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE - - - - -- 10512 CITY MANAGER 51120 REGULAR SALARIES & WAGES 99,826 102,362 79,827 102,423 99,427 2,996- 2.92- 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 0 0 0 0 0 0 .00 51210 FICA TAXES 7,203 7,496 5,717 7,835 7,606 229- 2.92- 51220 RETIREMENT CONTRIBUTIONS 15,011 16,454 14,064 17,174 16,320 854- 4.97- 51230 LIFE AND HEALTH INSURANCE 8,290 9,068 8,133 9,564 11,496 1,932 20.20 51240 WORKER'S COMPENSATION 347 649 487 615 636 21 3.41 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 0 0 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 0 0 0 0 0 0 .00 53400 TRAVEL AND PER DIEM 2,601 2,653 1,465 2,200 5,000 2,800 127.27 53410 COMMUNICATIONS SERVICES 478 781 651 800 900 100 12.50 53420 TRANSPORTATION 20 22 121 200 100 100- 50.00- 53440 RENTALS & LEASES 0 0 0 0 0 0 .00 53450 INSURANCE 750 750 0 750 750 0 .00 53460 REPAIR AND MAINTENANCE 275 541 0 500 300 200- 40.00- 53470 PRINTING AND BINDING 0 0 0 0 50 50 100.00 53480 PROMOTIONAL ACTIVITIES 25 123 0 0 0 0 .00 53490 OTHER CURRENT CHARGES 0 19 19 100 100 0 .00 53510 OFFICE SUPPLIES 356 14 45 150 100 50- 33.33- 53520 OPERATING SUPPLIES 101 337 45 200 200 0 .DO 53540 BOOKS, PUBLCTIONS,SUBSCRP 2,114 1,772 1,609 2,300 2,600 300 13.04 53550 MISCELLANEOUS 10 0 0 100 100 0 .00 56620 BUILDING 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 1,575 0 0 0 2,600 2,600 100.00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS ---------------------------------------------------------------------------------- 138,982 143,041 112,183 144,911 148,285 ----------------------- 3,374 2.32 - - - - -- Wage - 22 Page - 23 08/20/96 CITY OF EDGEWATER PAGE 3 13:15:04 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 *----- - - - - -- 1997 ------ - - - - -- OBJ ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 10513 FINANCE 51120 REGULAR SALARIES & WAGES 146,376 147,776 123,783 153,770 161,739 7,969 5.18 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 2,126 329 62 11000 11000 0 .00 51210 FICA TAXES 11,004 11,136 9,373 11,840 12,450 610 5.15 51220 RETIREMENT CONTRIBUTIONS 21,538 30,254 27,747 30,954 30,920 34- .10- 51230 LIFE AND HEALTH INSURANCE 7,073 7,406 5,161 7,896 7,956 60 .75 51240 WORKER'S COMPENSATION 489 984 653 928 1,042 114 12.28 52320 ACCOUNTING AND AUDITING 7,415 8,538 5,432 10,000 10,600 600 6.00 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 1,072 1,561 2,164 21000 2,450 450 22.50 53410 COMMUNICATIONS SERVICES 1,267 1,942 1,226 1,500 21000 500 33.33 53420 TRANSPORTATION 576 364 548 600 500 100- 16.66- 53440 RENTALS & LEASES 0 0 0 0 0 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 1,646 2,540 1,838 2,500 2,600 100 4.00 53470 PRINTING AND BINDING 2,659 4,434 2,585 3,550 4,550 11000 28.16 53490 OTHER CURRENT CHARGES 489 411 220 200 400 200 100.00 53510 OFFICE SUPPLIES 1,654 652 1,613 21000 1,745 255- 12.75- 53520 OPERATING SUPPLIES 773 1,591 1,467 2,000 1,800 200- 10.00- 53540 BOOKS, PUBLCTIONS,SUBSCRP 1,335 1,541 1,718 1,735 11880 145 8.35 53550 MISCELLANEOUS 508 669 554 600 700 100 16.66 56640 MACHINERY AND EQUIPMENT --------------------------------------------------------------------------------------------------------------- 21300 11099 0 0 1,700 1,700 100.00 ORG SUBTOTALS ---------------------------------------------------------------------------------- 210,300 223,227 186,144 233,073 246,032 ----------------- 12,959 ------ 5.56 - - - - -- Page - 23 10514 LEGAL COUNSEL 51120 REGULAR SALARIES & WAGES 91,160 94,599 08/20/96 CITY OF EDGEWATER PAGE 4 13 :15:04 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND'. 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 ----- - - - - -- 1997 ------- - - - --# OBJ ACCOUNT NAME ------------------------------------------------------------------------------------------------------ EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE 7. INCREASE ------ ------------------ --- - -- 10514 LEGAL COUNSEL 51120 REGULAR SALARIES & WAGES 91,160 94,599 72,700 96,440 98,792 2,352 2.43 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 0 0 0 0 0 0 .00 51210 FICA TAXES 6,249 6,637 5,138 7,378 7,558 180 2.43 51220 RETIREMENT CONTRIBUTIONS 13,920 14,834 12,655 15,784 15,902 118 .74 51230 LIFE AND HEALTH INSURANCE 7,619 8,359 7,637 8,856 10,812 1,956 22.08 51240 WORKER'S COMPENSATION 326 611 458 579 424 155- 26.77- 51250 UNEMPLOYMENT COMPENSATION 92 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 99 0 143 4,000 41000 0 .00 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 595 691 584 11000 11000 0 .00 53410 COMMUNICATIONS SERVICES 915 1,059 958 11000 11000 0 .00 53420 TRANSPORTATION 222 185 176 250 250 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 91 1,255 228 250 250 0 .00 53470 PRINTING AND BINDING 14 19 30 100 100 0 .00 53490 OTHER CURRENT CHARGES 17 45 19 500 500 0 .00 53510 OFFICE SUPPLIES 166 17 15 300 300 0 .00 53520 OPERATING SUPPLIES 510 11381 1- 400 400 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 3,954 4,813 2,928 4,500 4,500 0 .00 53550 MISCELLANEOUS 0 0 0 0 0 0 .00 56640 MACHINERY AND EGUIPMENT 0 1,960 0 0 0 0 .00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS ----------------------------------------------------------------------------------------- 125,949 136,465 103,668 141,337 145,788 ----- 4,451 --- -------- 3.14 - - - - -- 4 Page - 24 10515 COMMUNITY DEVELOPMENT 51120 f -- ! L 1� !� 1 t mk= 08/20/96 CITY OF EDGEWATER 24,175- 13.22- PAGE 5 13:15:04 PROPOSED BUDGET ANALYSIS REPORT 0 MUBG015 8.4 FUND: 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 #----- -- - - -- 1997 ------- - - - - -# OBJ ACCOUNT NAME ----------------------------------------------------- EXPENDED EXPENDED EXP + ENC ------------- - - - - -- -------------------------------------------- BUDGET PROPOSED DIFFERENCE % INCREASE _ ----- ----- - - - - -- 10515 COMMUNITY DEVELOPMENT 51120 REGULAR SALARIES & WAGES 172,005 172,096 133,471 182,799 158,624 24,175- 13.22- 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 1,764 2,381 1,105 2,500 2,500 0 .00 51210 FICA TAXES 12,631 13,057 10,293 14,176 12,326 1,850- 13.05- 51220 RETIREMENT CONTRIBUTIONS 26,511 35,429 33,223 37,060 30,614 6,446- 17.39- 51230 LIFE AND HEALTH INSURANCE 12,899 13,963 11,743 14,880 17,124 2,244 15.08 51240 WORKER'S COMPENSATION 81981 16,127 9.873 12,584 10,908 1.676- 13.31- 52310 PROFESSIONAL SERVICES 2,300 250 0 1,500 11000 500- 33.33- 52340 OTHER CONTRACTUAL SERVICE 168 172 117 240 240 0 .00 53360 VEHICLE REPAIRS 1,535 1,485 578 21000 11300 700- 35.00- 53370 GAS, OIL & DIESEL EXPENSE 11010 740 568 1,500 600 900- 60.00- 53390 CLOTHING ALLOWANCE 0 0 0 0 0 0 .00 53400 TRAVEL AND PER DIEM 6,013 5,783 3,502 41000 31300 700- 17.50- 53410 COMMUNICATIONS SERVICES 1,641 1,995 1,562 21000 11800 200- 10.00- 53420 TRANSPORTATION 1,155 2,679 2,510 2,500 3,400 900 36.00 53430 UTILITY SERVICES 900 3,290 2,197 11000 3,600 2,600 260.00 53440 RENTALS & LEASES 3,244 2,877 2,623 31310 4,098 788 23.80 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 16,282 7,640 860 3,500 31000 500- 14.28- 53470 PRINTING AND BINDING 835 2,953 768 31000 3,000 0 .00 53480 PROMOTIONAL ACTIVITIES 42 0 0 0 0 0 .00 53490 OTHER CURRENT CHARGES 2,529 2,154 957 2,500 21100 400- 16.00- 53510 OFFICE SUPPLIES 518 1,702 1,123 2,500 2,300 200- 8.00- 53520 OPERATING SUPPLIES 1,973 7,090 3,762 2,500 31100 600 24.00 53540 BOOKS, PUBLCTIONS,SUBSCRP 5,384 5,596 4,254 4,500 4,200 300- 6.66- 53550 MISCELLANEOUS 30 14 10 200 200 0 .00 56620 BUILDING 0 0 0 0 0 0 .00 56630 IMPROVE. OTHER THAN BLDGS 0 1,254 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 0 6,006 1,700 7,043 31000 4,043- 57.40- 57710 DEBT SERVICE -- PRINCIPAL 0 0 0 0 782 782 100.00 57720 DEBT SERVICE -- INTEREST --------------------------------------------------------------------------------------------------------------- 0 0 0 0 365 365 100.00 ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 280,350 306,733 226,799 307,792 273,481 34,311- 11.14 - I i Page - 25 Page - 26 r r E r r r E r. r E r 08/20/96 CITY OF EDGEWATER PAGE 6 13:15:04 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 *----- - - - - -- 1997 ------- - - - - -* OBJ - ---------- ACCOUNT NAME - - - - -- ------------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE X INCREASE 10516 ECONOMIC DEVELOPMENT 52310 PROFESSIONAL SERVICES 0 0 0 0 0 0 .00 53400 TRAVEL AND PER DIEM 0 0 0 0 21000 21000 100.00 53481 CHAMBER OF COMMERCE 0 0 8,548 8,548 8,550 2 .02 53482 ECONOMIC DEVELOPMENT 1,425 6,812 1,111 3,000 13,000 10,000 333.33 53483 VOL.CNTY BUSINESS DEVELOP 7,000 7,000 8,548 8,548 8,550 2 .02 53540 BOOKS, PUBLCTIONS,SUBSCRP 0 0 0 0 0 0 .00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS ---------------------------------------------------------------------------------------------- 8,425 13,812 18,207 20,096 32,100 12,004 ----------- 59.73 - - - - -- Page - 26 10517 PERSONNEL ADMINISTRATION 51120 REGULAR SALARIES & WAGES 39,382 34,374 08/20/96 CITY OF EDGEWATER PAGE 7 13.15 '.04 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND' 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 #----- - - -- -- 1997 ------- -- - - -# OBJ ACCOUNT NAME ----------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE _ ------------- - - - - -- 10517 PERSONNEL ADMINISTRATION 51120 REGULAR SALARIES & WAGES 39,382 34,374 28,131 36,383 64,353 27,970 76.87 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 171 103 0 0 0 0 .00 51210 FICA TAXES 2.433 2,422 21088 2,783 4,923 2,140 76.89 51220 RETIREMENT CONTRIBUTIONS 5,329 7,052 6,529 7,277 12,227 4,950 68.02 51230 LIFE AND HEALTH INSURANCE 3,726 4,120 2,465 41380 6,384 2,004 45.75 51240 WORKER'S COMPENSATION 137 229 172 218 2,691 2,473 1134.40 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 0 0 0 0 0 0 .00 53360 VEHICLE REPAIRS 0 0 0 0 700 700 100.00 53370 GAS, OIL & DIESEL EXPENSE 0 0 0 0 400 400 100.00 53400 TRAVEL AND PER DIEM 211 85 971 1,250 21200 950 76.00 53410 COMMUNICATIONS SERVICES 297 326 235 400 800 400 100.00 53420 TRANSPORTATION 2 218 225 300 400 100 33.33 53440 RENTALS & LEASES 0 0 0 500 612 112 22.40 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 0 0 568 500 700 200 40.00 53470 PRINTING AND BINDING 141 320 147 950 950 0 .00 53490 OTHER CURRENT CHARGES 0 19 19 100 500 400 400.00 53510 OFFICE SUPPLIES 0 11 45 200 400 200 100.00 53520 OPERATING SUPPLIES 0 93 155 200 600 400 200.00 53540 BOOKS, PUBLCTIONS,SUBSCRP 768 11092 990 1,500 2,300 800 53.33 53550 MISCELLANEOUS 0 13 0 100 100 0 .00 56640 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 .00 57710 DEBT SERVICE -- PRINCIPAL 0 0 0 0 160 160 100.00 57720 DEBT SERVICE -- INTEREST 0 0 0 0 75 75 100.00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS ------------------------------------------------------------------------------------- 52,597 50,477 42,740 57,041 101,475 -------------------- 44,434 77.89 - - - - -- Page - 27 10518 CITY CLERK 51120 REGULAR SALARIES & WAGES 58,378 63,984 08/20/96 CITY OF EDGEWATER PAGE 8 13:15:04 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 #----- - - - - -- 1997 ------- - - - - -* OBJ ACCOUNT NAME ----------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE ------------- - - - - -- 10518 CITY CLERK 51120 REGULAR SALARIES & WAGES 58,378 63,984 50,909 66,641 70,000 3,359 5.04 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 415 295 300 21000 21000 0 .00 51210 FICA TAXES 4,910 4,984 31918 5,251 5,508 257 4.89 51220 RETIREMENT CONTRIBUTIONS 10,214 13,478 12,320 13,729 13,680 49- .35- 51230 LIFE AND HEALTH INSURANCE 2,277 2,490 2,117 2,676 3,036 360 13.45 51240 WORKER'S COMPENSATION 210 420 348 412 461 49 11.89 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 0 0 210 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 31388 4,552 4,553 6,125 10,125 4,000 65.30 53360 VEHICLE REPAIRS 0 0 0 0 0 0 .00 53370 GAS, OIL & DIESEL EXPENSE 0 0 0 0 0 0 .00 53400 TRAVEL AND PER DIEM 430 704 666 1,762 1,762 0 .00 53410 COMMUNICATIONS SERVICES 1,237 1,645 1,107 1,500 1,500 0 .00 53420 TRANSPORTATION 9,557 14,805 8,617 14,750 14,750 0 .00 53440 RENTALS & LEASES 155 164 172 700 700 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 21130 3,607 1,934 2,250 2,250 0 .00 53470 PRINTING AND BINDING 10,950 17,378 91901 19,850 19,850 0 .00 53490 OTHER CURRENT CHARGES 8,848 5,074 3,692 9,530 9,530 0 .00 53510 OFFICE SUPPLIES 5,476 6,446 3,806 8,500 7,500 11000- 11.76- 53520 OPERATING SUPPLIES 11993 3,325 2,589 1,850 2,850 11000 54.05 53540 BOOKS, PUBLCTIONS,SUBSCRP 1,296 1,207 1,447 1,755 1,755 0 .00 53550 MISCELLANEOUS 132 53 52 100 200 100 100.00 56620 BUILDING 24,295 9,878 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 1,549 11939 1,624 11000 11000 0 .00 57710 DEBT SERVICE -- PRINCIPAL 0 2,628 0 2,782 2,945 163 5.85 57720 DEBT SERVICE -- INTEREST 0 2,012 1,859 1,859 1,696 163- 8.76 - --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------- 147,840 161,068 112,141 165,022 173,098 8,076 4.89 - - - - -- Page - 28 08/20/96 CITY OF EDGEWATER PAGE 9 13:15:04 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 #----- - - - - -- 1997 ------ - - - - -- OBJ ACCOUNT NAME ------------------------------------------------------------------------------------------------------------------------------ EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE - - - - -- 10519 OTHER GOVRN SERVICES 51120 REGULAR SALARIES & WAGES 7,830 773 0 0 0 0 .00 51125 MISC PERSONAL COSTS 0 0 0 0 117.270 117,270 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 48.656 48,656 100.00 51140 OVERTIME 1,950 0 0 0 0 0 .00 51210 FICA TAXES 746 59 0 0 0 0 .00 51240 WORKER'S COMPENSATION 384 725 0 0 0 0 .00 51250 UNEMPLOYMENT COMPENSATION 121 29 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 10,930 1,074 2,850 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 3,920 14,227 11,062 14,440 15,920 1.480 10.24 53360 VEHICLE REPAIRS 630 15 0 300 300 0 .00 53370 GAS, OIL & DIESEL EXPENSE 172 95 28 200 200 0 .00 53400 TRAVEL AND PER DIEM 30 0 32 0 50 50 100.00 53410 COMMUNICATIONS SERVICES 1,531 1,628 1.103 11848 1,848 0 .00 53420 TRANSPORTATION 18 289 145 100 100 0 .00 53430 UTILITY SERVICES 6.756 91810 4,871 7.000 7.000 0 .00 53440 RENTALS & LEASES 1,929 2,970 2.757 4,461 4.461 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 11,678 15,322 6,361 11,259 11,849 590 5.24 53470 PRINTING AND BINDING 2,920 1,148 1.044 3.000 31000 0 .00 53480 PROMOTIONAL ACTIVITIES 1,391 3,149 805 11300 1.400 100 7.69 53490 OTHER CURRENT CHARGES 741 330 326 2,150 500 1,650- 76.74- 53500 STREET LIGHT EXPENSES 101,141 101,776 77.218 108,200 105,400 2,800- 2.58- 53510 OFFICE SUPPLIES 0 98 0 0 0 0 .00 53520 OPERATING SUPPLIES 3.039 4,481 5,169 4,640 4,640 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 1,420 206 220 420 420 0 .00 53550 MISCELLANEOUS 0 5,820 3,316 0 4.000 4,000 100.00 56620 BUILDING 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 0 999 29,731 2.793 2,300 493- 17.65- 56650 CIP-ROAD IMPROV PROJECT 0 0 0 0 0 0 .00 56652 CONSRUCTION IN PROGRESS 0 0 0 0 0 0 .00 57710 DEBT SERVICE -- PRINCIPAL 0 0 0 0 109 109 100.00 57720 DEBT SERVICE -- INTEREST 0 0 0 0 201 201 100.00 59991 OPERATING CONTINGENCY --------------------------------------------------------------------------------------------------------------- 0 0 0 33,350 35.000 1,650 4.94 ORG SUBTOTALS -------------------------------------------------------------------------------- 159,277 165,023 147,038 195,461 364,624 ------------------------- 169,163 86.54 - - - - -- Page - 29 Page - 30 08/20/96 CITY OF EDGEWATER PAGE 10 13;15:04 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND. 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 ----- - - - - -- 1997 ------ - - - - -- OBJ ACCOUNT NAME -- ------------------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 10520 MAINTENANCE 51120 REGULAR SALARIES & WAGES 59,933 63,152 48,752 62,318 66,369 4,051 6.50 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 39 161 0 500 500 0 .00 51210 FICA TAXES 4,285 4,562 3,622 4,806 5,115 309 6.42 51220 RETIREMENT CONTRIBUTIONS 9,015 11,886 11,267 12,564 12,705 141 1.12 51230 LIFE AND HEALTH INSURANCE 8,944 91099 7,091 9,636 10,044 408 4.23 51240 WORKER'S COMPENSATION 2,985 5,498 3,917 4,899 6,267 1,368 27.92 53360 VEHICLE REPAIRS 188 253 492 500 600 100 20.00 53370 GAS, OIL & DIESEL EXPENSE 11306 1,006 905 11100 11000 100- 9.09- 53400 TRAVEL AND PER DIEM 0 15 0 0 100 100 100.00 53420 TRANSPORTATION 41 12 34 0 100 100 100.00 53440 RENTALS & LEASES 0 0 0 100 100 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 747 287 11,022 10,500 750 9,750- 92.85- 53470 PRINTING AND BINDING 0 0 0 0 0 0 53490 OTHER CURRENT CHARGES 0 113 75 0 1,000 1,000 .00 100.00 53510 OFFICE SUPPLIES 3 0 0 0 0 0 .00 53520 OPERATING SUPPLIES 2,637 1,763 828 2,500 1,500 11000- 40.00- 53540 BOOKS, PUBLCTIONS,SUBSCRP 11 45 0 0 0 0 53550 MISCELLANEOUS 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 0 0 0 0 0 0 0 .00 --------------------------------------------------------------------------------------------------------------- .00 ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 90,134 97,852 88,005 109,423 106,150 3,273- 2.99 - Page - 30 ! ! r 08120/96 CITY OF EDGEWATER PAGE 11 13:15:04 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 *----- - - - - -- 1997 ------- - - - - -# DBJ ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 10547 ENGINEER 51120 REGULAR SALARIES & WAGES 83,507 94,330 72,528 104,570 106,259 1,689 1.61 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 43 51 34 0 315 315 100.00 51210 FICA TAXES 6,313 7,229 5,707 81000 8,153 153 1.91 51220 RETIREMENT CONTRIBUTIONS 8,409 7,543 12,160 91112 8,661 451- 4.94- 51230 LIFE AND HEALTH INSURANCE 10,238 14,098 10,945 14,844 15,396 552 3.71 51240 WORKER'S COMPENSATION 1,028 2,083 1,472 1,826 1,976 150 8.21 52310 PROFESSIONAL SERVICES 0 0 0 500 500 0 .00 53360 VEHICLE REPAIRS 5 607 374 400 400 0 .00 53370 GAS, OIL & DIESEL EXPENSE 445 367 277 500 500 0 .00 53400 TRAVEL AND PER DIEM 32 114 595 250 500 250 100.00 53410 COMMUNICATIONS SERVICES 956 1,303 491 1,200 11000 200- 16.66- 53420 TRANSPORTATION 76 175 122 200 250 50 25.00 53430 UTILITY SERVICES 0 400 400 700 735 35 5.00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 0 2,436 228 750 750 0 .00 53470 PRINTING AND BINDING 0 124 0 750 500 250- 33.33- 53480 PROMOTIONAL ACTIVITIES 0 0 0 0 0 0 .00 53490 OTHER CURRENT CHARGES 0 38 38 0 0 0 .00 53510 OFFICE SUPPLIES 306 507 156 750 450 300- 40.00- 53520 OPERATING SUPPLIES 1,216 558 1,473 11200 1,600 400 33.33 53540 BOOKS, PUBLCTIONS,SUBSCRP 1,116 1,905 802 1,500 1,500 0 .00 53550 MISCELLANEOUS 0 0 0 0 0 0 .00 56620 BUILDING 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT --------------------------------------------------------------------------------------------------------------- 2,633 1,864 0 2,500 2,500 0 .00 ORG SUBTOTALS --------------------------------------------------------------------------------------------------------- 116,323 135,732 107,802 149,552 151,945 2,393 1.60 - - - --- Page - 31 10521 POLICE 51120 REGULAR SALARIES & WAGES 1,115,383 1,127,376 08/20/96 CITY OF EDGEWATER 92,658 13 :15:04 PROPOSED BUDGET ANALYSIS REPORT PAGE 12 MUBG015 8.4 FUND: 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 ACCOUNT NAME EXPENDED 1995 EXPENDED 1996 1996 EXP ----- - - - - -- 1997 ------ - - - - -- - - -OBJ- -------------------------------------------------------- + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE ---------------------- - - - - -- 10521 POLICE 51120 REGULAR SALARIES & WAGES 1,115,383 1,127,376 895,697 1,214,023 1,306,681 92,658 7.63 51125 MISC PERSONAL COSTS O 0 0 51130 OTHER SALARIES & WAGES 17,470 17,600 12,280 0 17,520 0 17,520 0 0 .00 51140 OVERTIME 65,107 55,695 55,090 60,000 60,000 0 .00 51210 FICA TAXES 86,974 87,289 72,128 98,803 105,882 7,079 .00 7.16 51220 RETIREMENT CONTRIBUTIONS 123,605 142,489 151,350 182,863 166,188 16,675- 9.11- 51230 LIFE AND HEALTH INSURANCE 117,930 125,741 94,468 133,932 144,708 10,776 8.04 51240 WORKER'S COMPENSATION 44,934 90,995 73,469 90,131 102,987 12,856 14.26 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 52310 PROFESSIONAL SERVICES 30,020 43,941 39,706 42,000 0 46,389 0 4,389 .00 10.45 52340 OTHER CONTRACTUAL SERVICE 28,631 30,215 20,104 32,614 32,614 0 53360 VEHICLE REPAIRS 23,422 25,730 16,790 20,000 20,000 0 .00 53370 GAS, OIL & DIESEL EXPENSE 35,096 33,643 19,383 36,000 26,000 101000- .00 27.77- 53390 CLOTHING ALLOWANCE 21,331 21,619 17,297 25,265 24,030 1,235- 4.88- 53400 TRAVEL AND PER DIEM 6,529 7,642 5,496 11,000 11,000 0 53410 COMMUNICATIONS SERVICES 13,894 11,232 7,737 13,000 11,000 21000- .00 15.38- 53420 TRANSPORTATION 1,428 2,357 1,962 1,750 1,750 0 53430 UTILITY SERVICES 91181 12,473 8,132 10,000 10,000 0 .00 53440 RENTALS & LEASES 7,134 7,853 6,148 7,500 8,706 1,206 .00 16.08 53450 INSURANCE 0 0 0 0 53460 REPAIR AND MAINTENANCE 14,347 18,115 11,542 24,000 0 24,000 0 0 .00 53470 PRINTING AND BINDING 5,886 3,637 2,630 5,000 5,000 0 .00 53480 PROMOTIONAL ACTIVITIES 21032 2,271 3,478 4,000 5,000 11000 .00 25.00 53490 OTHER CURRENT CHARGES 8,841 9,030 5,906 2,500 31000 500 20.00 53510 OFFICE SUPPLIES 10,976 2.379 2,265 10,000 10,000 0 53520 OPERATING SUPPLIES 28,088 44,790 20,778 30,000 30,000 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 10,951 12,399 9,976 16,000 16,000 0 ,00 53550 MISCELLANEOUS 65 0 0 .00 56620 BUILDING 97,749 41,891 0 250 0 250 0 .00 56630 IMPROVE. OTHER THAN BLDGS 0 0 0 2,000 0 2,000 0 0 .00 56640 MACHINERY AND EQUIPMENT 100,166 180,991 22,310 6:,,700 158,600 92,900 .00 141.40 57710 DEBT SERVICE -- PRINCIPAL 0 19,809 4,823 26,174 26,825 651 2.48 57720 DEBT SERVICE -- INTEREST 0 ------------------------------°---`------------------------------------------- 13,798 10,134 7,435 6,784 651- 8.75 - ORG- SUBTOTALS - - - - -- ------ 2,027_170 - - -2 193, 000-- - - - - -- 1_591,079 - - -2, 189,460 -------------- 2,382,914 --------------------- 193,454 8.83 -- - - -- Page - 32 08/20/96 13:15:04 FUND' 010 GENERAL FUND i CITY OF EDGEWATER PROPOSED BUDGET ANALYSIS REPORT ilk 1 PAGE 13 MUBG015 8.4 BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 *----- - - - - -- 1997 ------- - - - - -* OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE X INCREASE ------------------------------------------------------------------------------------------------------------- ----- ------------ - - - - -- 10522 FIRE & RESCUE 51120 REGULAR SALARIES & WAGES 349,515 362,973 274,739 366,667 362,172 4,495- 1.22- 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51130 OTHER SALARIES & WAGES 1,200 1,200 1,137 3,600 3,600 0 .00 51140 OVERTIME 14,202 20,032 16,631 15,000 15,000 0 .00 51210 FICA TAXES 26,687 28,395 22,020 29,064 28,987 77- .26- 51220 RETIREMENT CONTRIBUTIONS 26,089 36,139 27,056 31,522 39,046 7,524 23.86 51230 LIFE AND HEALTH INSURANCE 35,263 39,206 30,225 42,720 44,688 1.968 4.60 51240 WORKER'S COMPENSATION 16,033 26,527 21,380 26,149 27,730 1,581 6.04 51250 UNEMPLOYMENT COMPENSATION 1,536 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 7,043 2,236 1,587 10,200 5,660 4,540- 44.50- 52340 OTHER CONTRACTUAL SERVICE 6,392 7,146 4,778 11,000 10,100 900- 8.18- 52341 VOLUNTEER FIRE SERVICES 0 0 0 0 25,060 25,060 100.00 53360 VEHICLE REPAIRS 19,557 17,286 15,838 15,000 19,400 4,400 29.33 53370 GAS, OIL & DIESEL EXPENSE 4,546 4,746 2,533 7,000 5,000 21000- 28.57- 53390 CLOTHING ALLOWANCE 305 80 40 0 0 0 .00 53400 TRAVEL AND PER DIEM 2,616 3,488 1,793 4,000 4,000 0 .00 53410 COMMUNICATIONS SERVICES 3,731 4,250 3,542 4,040 7,812 3,772 93.36 53420 TRANSPORTATION 1,683 1,391 1,142 1,500 21000 500 33.33 53430 UTILITY SERVICES 7,166 11,872 5,483 7,000 7,000 0 .00 53440 RENTALS & LEASES 21,114 1,726 1,261 4,000 31000 11000- 25.00- 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 12,474 14,948 9,177 13,600 21,900 81300 61.02 53470 PRINTING AND BINDING 1,353 1,381 972 21000 3,750 1,750 87.50 53480 PROMOTIONAL ACTIVITIES 850 693 998 11000 6,610 5,610 561.00 53481 PROMOTIONAL ACTIVITY -CPR 11286 1,976 565 11000 11350 350 35.00 53490 OTHER CURRENT CHARGES 4,351 4,538 4,268 6,000 8,300 2,300 38.33 53510 OFFICE SUPPLIES 1,564 2,169 11210 21000 2,975 975 48.75 53520 OPERATING SUPPLIES 29,226 40,365 22,739 32,920 30,000 2,920- 8.86- 53540 BOOKS, PUBLCTIONS,SUBSCRP 91083 7,334 5,210 7,900 81000 100 1.26 53550 MISCELLANEOUS 0 0 10 0 0 0 .00 56610 LAND 0 0 500 0 0 0 .00 56620 BUILDING 0 0 0 4,000 7,500 3,500 87.50 56630 IMPROVE. OTHER THAN BLDGS 0 1,493 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 8,423 65,579 23,334 32,150 90,600 58,450 181.80 57710 DEBT SERVICE -- PRINCIPAL 33,643 40,129 40,454 50,506 18,370 32,136- 63.62- 57720 DEBT SERVICE -- INTEREST 81061 8,025 4,017 2,873 41299 1,426 49.63 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS ------------------------------------------------------------------------------------- 654,992 757,323 544,639 734,411 813,909 -- ------------------ 79,498 10.82 - - - - -- Page - 33 Page - 34 08/20/96 CITY OF EDGEWATER PAGE 14 13;15:04 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 ----- - - - - -- 1997 ------- - - - - -# OBJ ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 10524 BUILDING 51120 REGULAR SALARIES & WAGES 114,654 113,067 87,174 118,440 120,880 2,440 2.06 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51130 OTHER SALARIES & WAGES 0 0 0 0 0 0 .00 51140 OVERTIME 1,856 101 22 2,000 2,000 0 .00 51210 FICA TAXES 9,103 8,357 6,600 9,214 9,400 186 2.01 51220 RETIREMENT CONTRIBUTIONS 20,028 23,373 21,587 24,088 23,347 741- 3.07- 51230 LIFE AND HEALTH INSURANCE 9,445 10,631 8,683 11,340 12,408 1,068 9.41 51240 WORKER'S COMPENSATION 5,603 11,437 4,867 6,686 7,241 555 8.30 51250 UNEMPLOYMENT COMPENSATION 4,250 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 0 0 481 0 500 500 100.00 52340 OTHER CONTRACTUAL SERVICE 26 87 111 175 175 0 .00 53360 VEHICLE REPAIRS 11081 523 353 2.000 2,000 0 .00 53370 GAS, OIL & DIESEL EXPENSE 1,065 872 456 1,500 11000 500- 33.33- 53400 TRAVEL AND PER DIEM 716 2,541 2,770 4,000 4,000 0 .00 53410 COMMUNICATIONS SERVICES 875 1,123 808 11000 1,200 200 20.00 53420 TRANSPORTATION 545 945 795 11000 11000 0 .00 53430 UTILITY SERVICES 600 1,259 1,197 11000 1,600 600 60.00 53440 RENTALS & LEASES 356 1,378 11911 2,800 21800 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 2,931 5,715 799 31000 2,500 500- 16.66- 53470 PRINTING AND BINDING 1,614 785 11922 1,500 21100 600 40.00 53490 OTHER CURRENT CHARGES 484 1,367 280 11000 2,210 11210 121.00 53510 OFFICE SUPPLIES 675 209 425 11000 1,200 200 20.00 53520 OPERATING SUPPLIES 1,448 2,677 949 31000 2,500 500- 16.66- 53540 BOOKS, PUBLCTIONS,SUBSCRP 1,410 2,358 1,631 3,000 31000 0 .00 53550 MISCELLANEOUS 0 0 19 200 200. 0 .00 56620 BUILDING 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT --------------------------------------------------------------------------------------------------------------- 3,894 2,588 1,439 81531 17,000 8,469 99.27 ORG SUBTOTALS -------------------------------------------------------------------------------- 182,659 191,393 145,279 206,474 220,261 ------ ------- 13,787 ---------- 6.67 -- - - - --- Page - 34 Page - 35 08/20/96 CITY OF EDGEWATER PAGE 15 13:15;04 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 #----- - - - - -- 1997 ------- - - - - -* 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 473 1,148 347 500 11000 500 100.00 53410 COMMUNICATIONS SERVICES 0 216 127 0 504 504 100.00 53420 TRANSPORTATION 482 25 357 11000 0 1.000- 100.00- 53440 RENTALS & LEASES 0 0 0 0 0 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 0 75 175 0 0 0 .00 53470 PRINTING AND BINDING 0 392 0 0 0 0 .00 53480 PROMOTIONAL ACTIVITIES 0 260 340 500 750 250 50.00 53510 OFFICE SUPPLIES O 0 0 0 0 0 .00 53520 OPERATING SUPPLIES 3,959 4,527 21391 2,000 2,000 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 515 571 290 0 0 0 .00 53550 MISCELLANEOUS 0 12 0 0 0 0 .00 56620 BUILDING 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 5,840 0 0 0 11100 11100 100.00 57710 DEBT SERVICE -- PRINCIPAL 0 0 0 0 0 0 .00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------- 11,269 7,226 4,027 4,000 5,354 1,354 33.85 - - - - -- Page - 35 10541 PUBLIC WORKS 51120 REGULAR SALARIES & WAGES 280,069 247,009 175,756 226,031 08/20/96 CITY OF EDGEWATER 51125 MISC PERSONAL COSTS PAGE 16 13;15:04 PROPOSED BUDGET ANALYSIS REPORT 0 MUBG015 8.4 FUND: 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 ----- - - - - -- 1997 ------- - - - - -# OBJ ACCOUNT NAME ------------------------------------------------------------------------------------------------------------------------------ EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE - - - - -- 10541 PUBLIC WORKS 51120 REGULAR SALARIES & WAGES 280,069 247,009 175,756 226,031 222,504 3,527- 1.56- 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 942 21188 249 2,500 2,500 0 .00 51210 FICA TAXES 20,962 19,390 13,572 17,482 17,213 269- 1.53- 51220 RETIREMENT CONTRIBUTIONS 42,495 46,109 35,258 35,256 32,019 3,237- 9.18- 51230 LIFE AND HEALTH INSURANCE 35,577 33,615 22,839 34,548 34,848 300 .86 51240 WORKER'S COMPENSATION 13,108 23,335 11,423 15,196 15,955 759 4.99 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 340 0 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 2,241 11160 898 31000 34,000 31,000 1033.33 53360 VEHICLE REPAIRS 25,658 28,125 13,811 18,000 15,000 31000- 16.66- 53370 GAS, OIL & DIESEL EXPENSE 12,185 12,066 8,452 11,000 10,000 11000- 9.09- 53400 TRAVEL AND PER DIEM 170 158 37 500 11000 500 100.00 53410 COMMUNICATIONS SERVICES 2,441 2,102 1,596 2,200 2,200 0 .00 53420 TRANSPORTATION 886 668 455 600 600 0 .00 53430 UTILITY SERVICES 4,587 5,057 3.180 5,000 4,500 500- 10.00- 53440 RENTALS & LEASES 1,126 465 72 300 300 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 15,776 11,209 18,961 5,000 21,500 16,500 330.00 53470 PRINTING AND BINDING 855 352 171 11000 11000 0 .00 53490 OTHER CURRENT CHARGES 2,553 3,255 1,505 2,000 2,700 700 35.00 53510 OFFICE SUPPLIES 329 241 205 500 500 0 .00 53520 OPERATING SUPPLIES 13,583 10,832 7,652 13,000 12,000 11000- 7.69- 53522 STREET NAME SIGN PROGRAM 7,279 5,260 2,683 5,000 0 5,000- 100.00- 53530 ROAD MATERIALS & SUPPLIES 574 31,294 31,209 30,000 36,000 6,000 20.00 53540 BOOKS, PUBLCTIONS,SUBSCRP 997 803 634 700 600 100- 14.28- 53550 MISCELLANEOUS 15 33 0 300 500 200 66.66 56620 BUILDING 0 0 0 0 11000 11000 100.00 56630 IMPROVE. OTHER THAN BLDGS 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 25,044 2,400 0 23,455 5,000 18,455- 78.68- 57710 DEBT SERVICE -- PRINCIPAL 0 0 0 0 938 938 100.00 57720 DEBT SERVICE -- INTEREST 0 0 0 0 1,735 1,735 100.00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS ---------------------------------------------------------------------------------------------- 509,792 487,126 350,618 452,568 476,112 23,544 ----------- 5.20 - - - - -- Page - 36 Page - 37 08/20/96 CITY OF EDGEWATER PAGE 17 13:15:04 PROPOSED BUDGET ANALYSIS REPORT MUBGO15 8.4 FUND: 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 #----- - - - - -- 1997 ------- - - - - -# OBJ ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 10571 LIBRARY 53400 TRAVEL AND PER DIEM 0 75 36 75 75 0 .00 53420 TRANSPORTATION 0 29 0 50 50 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 5,322 81020 6,240 10,000 5,500 4,500- 45.00- 53480 PROMOTIONAL ACTIVITIES 0 0 0 350 350 0 .00 53490 OTHER CURRENT CHARGES 175 4 0 0 0 0 .00 53520 OPERATING SUPPLIES 751 540 582 1,850 1,850 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 85 143 40 100 100 0 .00 53550 MISCELLANEOUS 0 0 0 100 100 0 .00 56630 IMP OTHER THAN BLDG 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT --------------------------------------------------------------------------------------------------------------- 0 0 0 0 0 0 .00 ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 6,333 81811 6,898 12,525 8,025 4,500- 35.92 - Page - 37 10572 PARKS & RECREATION 51120 REGULAR SALARIES & WAGES 234,626 273,463 08/20/96 CITY OF EDGEWATER PAGE 18 13;15;04 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND. 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 #----- - - - - -- 1997 ------ - - - - -- OBJ ACCOUNT NAME ------------------------------------------------------------------------------------------------------ EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE -------------- ---------- - - - - -- 10572 PARKS & RECREATION 51120 REGULAR SALARIES & WAGES 234,626 273,463 212,134 273,759 285,360 11,601 4.23 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 11,650 11,415 10,154 12,000 15,000 31000 25.00 51210 FICA TAXES 18,159 21,152 16,702 21,861 22,978 1,117 5.10 51220 RETIREMENT CONTRIBUTIONS 35,037 54,594 49,124 54,810 54,885 75 .13 51230 LIFE AND HEALTH INSURANCE 25,357 32,751 25,002 32,160 33,576 1,416 4.40 51240 WORKER'S COMPENSATION 9,606 21,043 15,879 19,571 21,814 2.243 11.46 51250 UNEMPLOYMENT COMPENSATION 0 41 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 0 500 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 756 1.260 830 2,920 21920 0 .00 53360 VEHICLE REPAIRS 3,731 5,590 3,350 5,000 5,000 0 .00 53370 GAS, OIL & DIESEL EXPENSE 5,306 6,246 3,661 6,500 6,500 0 .00 53400 TRAVEL AND PER DIEM 2,371 2,129 84 1,200 11200 0 .00 53410 COMMUNICATIONS SERVICES 2,467 3,111 2,269 3,400 31900 500 14.70 53420 TRANSPORTATION 1,135 825 1.179 11000 11800 800 80.00 53430 UTILITY SERVICES 33.924 36,162 30,201 36.850 39,000 2,150 5.83 53440 RENTALS & LEASES 4.613 4,846 7,670 12,305 16,000 3,695 30.02 53450 INSURANCE 0 0 0 3,350 3,350 0 .00 53460 REPAIR AND MAINTENANCE 47,246 35,644 24,025 36,000 45,000 9,000 25.00 53470 PRINTING AND BINDING 329 254 151 450 450 0 .00 53480 PROMOTIONAL ACTIVITIES 78,161 63,078 56,358 82,000 50,000 32,000- 39.02- 53490 OTHER CURRENT CHARGES 4,542 1,379 912 1,750 1,750 0 .00 53510 OFFICE SUPPLIES 778 483 506 1,500 1,500 0 .00 53520 OPERATING SUPPLIES 14,038 13,656 8,997 16,500 16,500 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 994 162 822 1,500 1,500 0 .00 53550 MISCELLANEOUS 2,433 695 521 7,750 20,000 12,250 158.06 56620 BUILDING 0 0 0 0 0 0 .00 56630 IMPROVE. OTHER THAN BLDGS 0 2,560 21,375 16,250 26,250 10,000 61.53 56640 MACHINERY AND EQUIPMENT 12.092 2,570 5,568 23,743 44,773 21,030 88.57 56651 PORT AUTHORITY EXPENSES 0 0 749 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 29,824 0 0 0 0 0 .00 56660 RECREATION TRUST EXPENSES 0 18,250 0 0 90,000 90,000 100.00 56670 FL DEPT OF NATURAL RESOUR 0 0 0 0 0 0 .00 57710 DEBT SERVICE -- PRINCIPAL 0 0 0 0 443 443 100.00 57720 DEBT SERVICE -- INTEREST 0 0 0 0 820 820 100.00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS ------------------------------------------------------------------------------------- 579,175 613,859 498,223 674,129 812,269 ----------- 138,140 ------ 20.49 --- - - - - -- Page - 38 Page - 39 08/20/96 CITY OF EDGEWATER PAGE 19 13:15 04 PROPOSED BUDGET ANALYSIS REPORT MUBGO15 8.4 FUND' 010 GENERAL FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 ----- - - - - -- 1997 ------- - - - - -k OBJ ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 10581 INTERFUND TRANSFERS 70582 TRANSFER TO DEBT SERVICE 0 0 172.620 356,488 356,888 0 .00 70585 TRANSFER TO SELF -INS FUND 0 0 0 0 0 0 .00 70589 TRANSFER TO STORMWATER 0 0 11,181 30,125 20,914 9,211- 30.57 - --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 0 0 183,801 386,613 377,402 91211- 2.38 - TOTALS FUND 010 GENERAL FUND 5,378,478 5,763,906 4,516,390 6,241,935 6,901,894 659,959 10.57 Page - 39 THE WATER AND WASTEWATER FUND Page - 40 08/20/96 13 16:37 FUND: 040 WATER AND SEWER FUND CITY OF EDGEWATER PROPOSED BUDGET ANALYSIS REPORT BUDGET YEAR 1997 SUMMARY BY OBJECT - -FINAL I i COMPARED TO REVISED BUDGET PAGE 1 MUBG015 8.4 Page - 41 1994 1995 1996 1996 *-- --- ------ 1997 ------- - -- - -* ACCOUNT --------------------------------------------------------------------------------------------------------------------------------- REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE Y. INCREASE 34331 WATER SALES 1,547.821 1.857,948 1,413,627 1,925,000 2,030,000 105,000 5.45 34332 WATER CONNECTION FEES 0 0 117,086 40,000 50,000 10,000 25.00 34335 MISC. INCOME -WATER 5,342 793 1,756 11000 50,000 49,000 4900.00 34336 HYDRANT RENTAL 19,300 0 50 0 0 0 .00 34337 PENALTIES 69,927 97,008 70,291 87,406 90,000 2,594 2.96 34338 SERVICE CHARGES 26,665 25,595 19,680 27,000 27,000 0 .00 � -DEVEL-OPMENT 0 0 0 0 0 0 .00 34339 34352 WATER FttS SSWEFi -M EC TTWIT-ES 0 0 0 0 0 0 .00 34355 OTHER INC -RET CK FEES 4,844 6,570 4,280 5,000 5,000 0 .00 34359 WASTEWATER DEVELOP. FEES 0 0 0 0 0 0 .00 34360 INTEREST EARNINGS -WATER 0 0 0 100,000 93,000 7,000- 7.00- 34361 INTEREST EARN -R &R FUND 4,427 23,935 38,216 0 0 0 .00 34363 INT EARNED -DEBT SVC RES 34,705 56,540 4,873 0 0 0 .00 34364 INT EARNED -91 &93 INTEREST 4,040 4,628 2,479 0 0 0 .00 34365 INT EARNED - PRINCIPAL A/C 2,532 2,996 1,472 0 0 0 .00 34551 SEWER USE SALE.$__ --.___ 1,301,896 1,655,822 1.235,708 1,775,000 1,775,000 0 .00 34552 �SEWSR- CONNECTION FEES 0 0 15,592 21,600 22,000 400 1.85 34553 REU -SAtE 0 43,080 46,346 60,000 75,000 15,000 25.00 34554 MISC. INCOME SEWER 0 0 0 0 23,000 23,000 100.00 34555 OTHER INCOME 1,347 0 0 0 0 0 .00 34556 REUSE CONNECTION FEES 0 0 35,450 50,000 40,000 10,000- 20.00- 34561 INTEREST EARNINGS -SEWER 0 0 0 15,000 199,314 184.314 1228.76 34 GENERAL GOVT. FEES 3,022,846 3,774,915 3,006,906 4,107,006 4,479,314 372,308 9.06 36110 INTEREST EARNINGS 41,989 74,157 0 0 0 0 .00 36370 ASSESSMENTS REVENUE 0 0 0 1,580,605 1,285,686 294,919- 18.65- 36442 INSURANCE PROCEEDS /EQUIP 0 11201 0 0 0 0 .00 36510 SALE OF SURPLUS MATERIAL 775 850 33 0 0 0 .00 36690 W &S CONTRIB & DONATIONS 0 0 0 0 0 0 .00 36710 GAIN ON SALE OF INVESTMTS 0 5,299 0 0 0 0 .00 36930 REFUND OF PRIOR YEAR EXPE 109 12 264 0 0 0 .00 36990 OTHER MISC REV GAIN REFUN 0 0 0 0 0 0 .00 36 MISCELLANEOUS REV 42,873 81,519 297 1,580,605 1,285,686 294,919- 18.65- 38010 APPROPRIATED RET.EARN 0 0 0 0 0 0 .00 38142 TRANSFER FROM SEWER CONST 2,266,346 0 0 0 0 0 .00 38144 TRANS FROM WR & SWR DEVEL 165,002 305,063 0 0 40,000 40,000 100.00 38145 TRANS RROM R & R FUND 0 0 0 0 244,100 244,100 100.00 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 2,431,348 305,063 0 0 284,100 284,100 100.00 ---------------------------------------------------------------------------------------------------------------------------------- -------------------------------------------------------------------------------------------------------------------------------- TOTAL BUDGET PROPOSED 5,497,067 4,161,497 3,007,203 5,687,611 6,049,100 361,489 6.35 - - - - -- Page - 41 Page - 42 08/20/96 CITY OF EDGEWATER PAGE 1 13,17,48 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 040 WATER AND SEWER FUND BUDGET YEAR 1997 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1994 1995 1996 1996 #----- - - - - -- 1997 ------ - - - - -- ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------ EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 51120 REGULAR SALARIES & WAGES 896,509 899,958 701,965 967,544 979,223 11,679 1.20 51125 MISC PERSONAL COSTS 0 0 0 0 37,277 37,277 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 15,937 15,937 100.00 51140 OVERTIME 50,369 50,179 49,750 24,000 40,000 16,000 66.66 51210 FICA TAXES 67,956 70,379 56,351 75,815 77,664 1,849 2.43 51220 RETIREMENT CONTRIBUTIONS 136,375 185,876 172,960 198,308 198,045 263- .13- 51230 LIFE AND HEALTH INSURANCE 116,576 120,764 92,971 124,401 133,080 8,679 6.97 51240 WORKER'S COMPENSATION 38,127 73,305 55,204 72,091 76,067 3,976 5.51 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 51 PERSONAL SERVICES 1,305,912 1,400,461 1,129,201 1,462,159 1,557,293 95,134 6.50 52310 PROFESSIONAL SERVICES 20,759 19,889 18,975 25,000 25,900 900 3.60 52320 ACCOUNTING AND AUDITING 24,925 26,300 21,260 26,800 26,800 0 .00 52340 DTHER CONTRACTUAL SERVICE 4,916 4,928 4,520 8,450 11,250 2,800 33.13 52 PROFESSIONAL SERVICE 50,600 51,117 44,755 60,250 63,950 3,700 6.14 53360 VEHICLE REPAIRS 14,860 12,705 15,020 15,000 18,500 3,500 23.33 53370 GAS, OIL & DIESEL EXPENSE 16,091 17,719 12,369 16,200 16,200 0 .00 53400 TRAVEL AND PER DIEM 6,754 8,407 6,055 9,600 81900 700- 7.29- 53410 COMMUNICATIONS SERVICES 7,769 4,715 3,636 91000 91000 0 .00 53420 TRANSPORTATION 20,727 18,187 20,106 16,500 19,000 2,500 15.15 53430 UTILITY SERVICES 223,968 267,361 189,159 237,000 225,000 12,000- 5.06- 53440 RENTALS & LEASES 8,135 5,485 3,619 6,500 5,600 900- 13.84- 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 74,187 117,691 49,187 108,000 141,500 33,500 31.01 53461 REPAIR & MAINT -R &R FUNDS 0 0 37,662 0 11000 11000 100.00 53470 PRINTING AND BINDING 5,986 31013 812 4,500 31000 1,500- 33.33- 53480 PROMOTIONAL ACTIVITIES 1,232 11088 0 2,000 21000 0 .00 53490 OTHER CURRENT CHARGES 18,249 20,078 11,804 8,700 10,500 11800 20.68 53492 BAD DEBT EXPENSE 4,342 8,250 0 0 0 0 .00 53510 OFFICE SUPPLIES 2,776 1,697 1,558 4,050 2,750 11300- 32.09- 53520 OPERATING SUPPLIES 53,764 59,528 47,003 54,000 58,141 4,141 7.66 53521 CHEMICAL SUPPLIES 104,882 128,941 98,406 144,000 150,000 6,000 4.16 53530 ROAD MATERIALS & SUPPLIES 0 0 158 0 0 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 23,885 7,841 7,659 11,400 17,600 6,200 54.38 53550 MISCELLANEOUS 150 55 142 150 150 0 .00 53 OPERATING EXPENSES 587,777 682,761 504,355 646,600 688,841 42,241 6.53 56620 BUILDING 0 0 0 0 0 0 .00 56630 IMPROVE. OTHER THAN BLDGS 0 0 34,949 55,000 57,400 2,400 4.36 56631 IMPROVE. OTHER THAN R& R 0 0 33,597 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 0 0 11,735 13,200 104,200 91,000 689.39 56652 CONSRUCTION IN PROGRESS 0 0 0 0 0 0 .00 56690 DEPRECIATION EXPENSE 515,227 520,252 0 0 0 0 .00 56691 DEPREC. EXP. - CONTRIB -GEN 93,411 92,912 0 0 0 0 .00 56692 DEPREC.EXP- CONTRIB -FED GO 0 0 0 0 0 0 .00 56693 DEPREC EXP - CONTRIB- INDIVI 520,154 586,250 0 0 0 0 .00 Page - 42 Page - 43 08/20/96 CITY OF EDGEWATER PAGE 2 13:17:48 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 040 WATER AND SEWER FUND BUDGET YEAR 1997 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1994 1995 1996 1996 #----- - - - - -- 1997 ------- - - - - -# ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------ EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE 56694 DEPREC EXP- CONTRIB- SUBDIV 34,246 34,246 0 0 0 0 .00 56 CAPITAL OUTLAYS 1,163,038 1,233,660 80,281 68,200 161,600 93,400 136.95 57710 PRINCIPAL (1991 REV BONDS 0 0 169,021 21,600 1,115,333 1,093,733 5063.57 57711 PRINCIPAL 1993 REF BONDS 0 0 41,250 1,068,548 280,000 788,548- 73.79- 57712 PRINCIPAL SRF LOAN 1990 0 0 0 559,360 0 559,360- 100.00- 57713 PRINCIPAL SRF LOAN 91/92 0 0 0 1,428,694 0 1,428,694- 100.00- 57720 INTEREST (1991 REV BOND) 849,442 830,210 607,862 7,200 1,582,702 1,575,502 1881.97 57730 BOND ISSUANCE COSTS -1991 22,999 22,506 0 0 38,842 38,842 100.00 57731 GULF BZ ESCROW AGENT FEES 1,200 1,200 0 0 1,200 11200 100.00 57732 '91 &'93 REGIST /PAY AG FEE 21368 1,636 650 0 21,500 21,500 100.00 57740 LOSS ON REFUNDING DEBT 0 0 0 0 0 0 .00 57 DEBT SERVICE 876,009 855,552 818,783 3,085,402 3,039,577 45,825- 1.48- 59990 LOSS ON DISPOSAL OF EQUIP 138,000 380 0 0 0 0 .00 59991 OPERATING CONTINGENCY 0 0 0 15,000 12,839 2,161- 14.40- 59 NON- OPERATING 138,000 380 0 15,000 12,839 2,161- 14.40- 70581 TRANSFER TO GEN FUND 142,159 150,247 250,100 250,000 250,000 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 0 100,000 275,000 175,000 175.00 70 INTERFUND TRANSFERS 142,159 150,247 250,100 350,000 525,000 175,000 50.00 ------------------------------------------------------------------------------------------------------------------------------------ -------------------------------------------------------------------------------------------------------------------- TOTAL BUDGET PROPOSED 4,263,495 4,374,178 2,827,475 5,687,611 6,049,100 361,489 6.35 ----- ----- - - - - -- Page - 43 Page - 44 08/20/96 CITY OF EDGEWATER PAGE 1 13 :18 :25 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND. 040 WATER AND SEWER FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 #----- - - - - -- 1997 ------- - - - - -* OBJ ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE 40533 WATER UTILITY 51120 REGULAR SALARIES & WAGES 284,511 286,819 223,652 308,974 307,262 1,712- .55- 51125 MISC PERSONAL COSTS 0 0 0 0 11,837 11,837 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 5,060 5,060 100.00 51140 OVERTIME 17,284 14,738 11,318 10,000 10,000 0 .00 51210 FICA TAXES 21,820 22,165 17,722 24,402 24,270 132- .54- 51220 RETIREMENT CONTRIBUTIONS 45.828 59,996 55,653 63,795 61,865 1.'930- 3.02- 51230 LIFE AND HEALTH INSURANCE 33,391 35,293 26,344 37,279 38.016 737 1.97 51240 WORKER'S COMPENSATION 9.185 18,880 15,664 20.160 20,621 461 2.28 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 13,743 7,245 12,367 12,000 12,900 900 7.50 52320 ACCOUNTING AND AUDITING 10,750 11,550 9,670 11,750 11.750 0 .00 52340 OTHER CONTRACTUAL SERVICE 2,146 2,145 2,555 21200 31000 800 36.36 53360 VEHICLE REPAIRS 329 859 1,266 1.500 1,500 0 .00 53370 GAS, OIL & DIESEL EXPENSE 1.143 1,186 852 1.200 1,200 0 .00 53400 TRAVEL AND PER DIEM 2,142 11929 1,226 2,100 11900 200- 9.52- 53410 COMMUNICATIONS SERVICES 2,362 11309 975 2.500 2,500 0 .00 53420 TRANSPORTATION 12.522 12,027 12,985 10,000 11,500 1,500 15.00 53430 UTILITY SERVICES 66,998 80,921 50,858 80.000 73.000 7,000- 8.75- 53440 RENTALS & LEASES 1,074 1,402 1,187 1,500 1,600 100 6.66 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 17,340 30,967 13,770 20,000 21,500 1,500 7.50 53461 REPAIR & MAINT -R &R FUNDS 0 0 1,450 0 0 0 .00 53470 PRINTING AND BINDING 2,772 1,069 63 2,000 2,000 0 .00 53480 PROMOTIONAL ACTIVITIES 59 1.034 0 11000 11000 0 .00 53490 OTHER CURRENT CHARGES 1.102 1,673 2,600 21200 31000 800 36.36 53492 BAD DEBT EXPENSE 4,342 8,250 0 0 0 0 .00 53510 OFFICE SUPPLIES 935 374 548 11300 11000 300- 23.07- 53520 OPERATING SUPPLIES 13,446 19,994 13,243 20,000 20,000 0 .00 53521 CHEMICAL SUPPLIES 70.949 74,112 59,861 95,000 96,000 11000 1.05 53530 ROAD MATERIALS & SUPPLIES 0 0 0 0 0 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 3,449 3.531 2,588 31000 10,000 7,000 233.33 53550 MISCELLANEOUS 95 39 50 100 100 0 .00 56630 IMPROVE. OTHER THAN BLDGS 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 0 0 0 0 35,600 35,600 100.00 56652 CONSRUCTION IN PROGRESS 0 0 0 0 0 0 .00 56690 DEPRECIATION EXPENSE 248,012 247,181 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 56,893 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 0 154,037 11300 11.300 0 .00 57711 PRINCIPAL 1993 REF BONDS 0 0 41,250 1,068,548 280,000 788,548- 73.79- 57720 INTEREST (1991 REV BOND) 842,833 824,035 604,452 0 744,488 744,488 100.00 57730 BOND ISSUANCE COSTS -1991 22,999 22,506 0 0 21,360 21,360 100.00 57731 GULF BZ ESCROW AGENT FEES 11200 11200 0 0 1,200 11200 100.00 57732 '91 &'93 REGIST /PAY AG FEE 2,368 1,636 650 0 21,500 21,500 100.00 57740 LOSS ON REFUNDING DEBT 0 0 0 0 0 0 .00 Page - 44 Page - 45 08/20/96 CITY OF EDGEWATER PACE 2 13-18;25 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND, 040 WATER AND SEWER FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 ----- - - - - -- 1997 ------- - - - - -# OBJ ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE 7. INCREASE 59990 LOSS ON DISPOSAL OF EQUIP 138,000 380 0 0 0 0 .00 59991 OPERATING CONTINGENCY 0 0 0 5,000 9,839 4,839 96.78 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 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 20,000 100,000 80,900 400.00 -------------------------------------------------------------------------------------- ORG SUBTOTALS 1,955,872 1,857,429 1,338,856 1,828,808 1,969,668 ----- 140,860 -------- ------ 7.70 - - - - -- Page - 45 40535 SEWER UTILITY 51120 REGULAR SALARIES & WAGES 353,119 373,442 08/20/96 CITY OF EDGEWATER PAGE 3 13:18:25 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND= 040 WATER AND SEWER FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 *----- - - - - -- 1997 ------- - - - - -# OBJ ACCOUNT NAME EXPENDED ------------------------------------------------------------------------------------------------------ EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE --------- --- ------------ - - - - -- 40535 SEWER UTILITY 51120 REGULAR SALARIES & WAGES 353,119 373,442 287,012 394,424 392,443 1,781- .45- 51125 MISC PERSONAL COSTS 0 0 0 0 14,440 14,440 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 6,176 6,176 100.00 51140 OVERTIME 21,481 26,124 23,135 10,000 15,000 5,000 50.00 51210 FICA TAXES 26,882 29,482 23,377 30,938 31,184 246 .79 51220 RETIREMENT CONTRIBUTIONS 52,179 80,241 70,553 80,885 79,489 1.396- 1.72- 51230 LIFE AND HEALTH INSURANCE 45,674 48,909 36,235 43,568 53,160 9,592 22.01 51240 WORKER'S COMPENSATION 9,815 25,346 17,584 23,302 23,016 286- 1.22- 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 6,816 11,974 6,608 12,000 12,000 0 .00 52320 ACCOUNTING AND AUDITING 10,750 11,550 9,670 11,750 11,750 0 .00 52340 OTHER CONTRACTUAL SERVICE 2,480 2,485 1,805 5,250 7,250 2,000 38.09 53360 VEHICLE REPAIRS 6,394 5,872 6,641 3,500 7,000 3,500 100.00 53370 GAS, OIL & DIESEL EXPENSE 4,928 6,378 4,484 5,000 51000 0 .00 53400 TRAVEL AND PER DIEM 3,232 4,169 2,339 3,500 31000 500- 14.28- 53410 COMMUNICATIONS SERVICES 3,714 11810 1,223 51000 5,000 0 .00 53420 TRANSPORTATION 7,788 5,732 4,880 6,000 6,000 0 .00 53430 UTILITY SERVICES 155,257 184,375 137,203 155,000 150,000 5,000- 3.22- 53440 RENTALS & LEASES 4,455 3,963 2,258 31000 31000 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 44,083 75,888 20,322 75,000 95,000 20,000 26.66 53461 REP & MAINT -R & R FUNDS 0 0 28,888 0 0 0 .00 53470 PRINTING AND BINDING 2,527 11101 447 1,500 11000 500- 33.33- 53480 PROMOTIONAL ACTIVITIES 1,173 54 0 11000 11000 0 .00 53490 OTHER CURRENT CHARGES 15,558 13,395 31322 5,000 5,000 0 .00 53510 OFFICE SUPPLIES 1,375 893 571 21000 11000 11000- 50.00- 53520 OPERATING SUPPLIES 30,094 29,209 22,431 24,000 25,141 1,141 4.75 53521 CHEMICAL SUPPLIES 33,933 54,829 38,545 49,000 54,000 5,000 10.20 53530 ROAD MATERIALS & SUPPLIES 0 0 158 0 0 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 17,432 3,124 2,809 4,000 3,200 800- 20.00- 53550 MISCELLANEOUS 32 0 92 50 50 0 .00 56620 BUILDING 0 0 0 0 0 0 .00 56630 IMPROVE. OTHER THAN BLDGS 0 0 27,211 0 0 0 .00 56631 IMPROVE. OTHER THAN R& R 0 0 2,510 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 0 0 91028 8,700 36,000 27,300 313.79 56652 CONSRUCTION IN PROGRESS 0 0 0 0 0 0 .00 56690 DEPRECIATION EXPENSE 244,479 248,401 0 0 0 0 .00 56691 DEPREC.EXP- CONTRIB -GEN GO 89,062 89.062 0 0 0 0 .00 56692 DEPREC.EXP- CONTRIB -FED GO 0 0 0 0 0 0 .00 56693 DEPREC EXP - CONTRIB - INDIVI 401,590 467,531 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 14,697 19,000 1,112,956 1,093,956 5757.66 57712 PRINCIPAL SRF LOAN 1990 0 0 0 559,360 0 559,360- 100.00- 57713 PRINCIPAL SRF LOAN 91/92 0 0 0 1.428,694 0 1,428,694- 100.00- 57720 INTEREST 6,609 5,806 3,276 7,200 838,214 831,014 1541.86 57730 BOND ISSUANCE COSTS -SRF 0 0 0 0 17,482 17,482 100.00 59990 LOSS ON DISPOSAL OF EQUIP 0 0 0 0 0 0 .00 Page - 46 Page - 47 08/20/96 CITY OF EDGEWATER PAGE 4 13:18:25 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 040 WATER AND SEWER FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 #----- - - - - -- 1997 ------ - - - - -- OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE 7. INCREASE ------------------------------------------------------------------------------------------------------------------------------------ 59991 OPERATING CONTINGENCY 0 0 0 10,000 31000 7,000- 70.00- 70581 TRANSFER TO GEN FUND 142,159 150,247 250,000 250,000 250,000 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 80,000 175,000 95,000 118.75 --------------------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------------------------- ORG SUBTOTALS 1,770,155 1,986,477 1,059,314 3,317,621 3,443,151 125,530 3.78 - - - - -- Page - 47 40536 WATER FIELD OPERATIONS 51120 REGULAR SALARIES & WAGES 258,879 239,697 08/20/96 CITY OF EDGEWATER PAGE 5 13:18:25 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 040 WATER AND SEWER FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 #----- - -- - -- 1997 --- ---- - - - - -# OBJ ACCOUNT NAME EXPENDED ------------------------------------------------------------------------------------------------------------ EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE X INCREASE ------------------ - - - - -- 40536 WATER FIELD OPERATIONS 51120 REGULAR SALARIES & WAGES 258,879 239,697 191,301 264,146 279,318 15,172 5.74 51125 MISC PERSONAL COSTS 0 0 0 0 11,000 11,000 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 4,701 4,701 100.00 51140 OVERTIME 11,604 9,317 15,297 4,000 15,000 11,000 275.00 51210 FICA TAXES 19,254 18,732 15,252 20,475 22,210 1,735 8.47 51220 RETIREMENT CONTRIBUTIONS 38,368 45,639 46,754 53,628 56,691 3,063 5.71 51230 LIFE AND HEALTH INSURANCE 37,511 36,562 30,392 43,554 41,904 1,650- 3.78- 51240 WORKER'S COMPENSATION 19,127 29,079 21,956 28,629 32,430 31801 13.27 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 200 670 0 11000 11000 0 .00 52320 ACCOUNTING AND AUDITING 3,425 3,200 11920 31300 31300 0 .00 52340 OTHER CONTRACTUAL SERVICE 290 298 160 11000 11000 0 .00 53360 VEHICLE REPAIRS 8,157 5,974 7,113 10,000 10,000 0 .00 53370 GAS, OIL & DIESEL EXPENSE 10,020 10,155 7,033 10,000 10,000 0 .00 53400 TRAVEL AND PER DIEM 11380 21309 2,490 4,000 4,000 0 .00 53410 COMMUNICATIONS SERVICES 11693 1,596 1,438 1,500 1,500 0 .00 53420 TRANSPORTATION 417 428 2,241 500 1,500 11000 200.00 53430 UTILITY SERVICES 1,713 2,065 11098 2,000 2,000 0 .00 53440 RENTALS & LEASES 2,606 120 174 21000 11000 11000- 50.00- 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 12,764 10,836 15,095 13,000 25,000 12,000 92.30 53461 REP & MAINT.- R & R FUND 0 0 7,324 0 11000 11000 100.00 53470 PRINTING AND BINDING 687 843 302 11000 0 11000- 100.00- 53490 OTHER CURRENT CHARGES 1,589 5,010 5,882 1,500 2,500 11000 66.66 53510 OFFICE SUPPLIES 466 430 439 750 750 0 .00 53520 OPERATING SUPPLIES 10,224 10,325 11,329 10,000 13,000 3,000 30.00 53521 CHEMICAL SUPPLIES 0 0 0 0 0 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 3,004 1,186 2,262 4,400 4,400 0 .00 53550 MISCELLANEOUS 23 16 0 0 0 0 .00 56630 IMPROVE. OTHER THAN BLDGS 0 0 7,738 55,000 57,400 2,400 4.36 56631 IMP OTHER THAN -R &R 0 0 31,087 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 0 0 2,707 4,500 32,600 28,100 624.44 56690 DEPRECIATION EXPENSE 22,736 24,670 0 0 0 0 .00 56691 DEPREC.EXP- CONTRIB -GEN GO 499 0 0 0 0 0 .00 56692 DEPREC.EXP- CONTRIB -FED GO 0 0 0 0 0 0 .00 56693 DEPREC EXP- CONTRIB- INDIVI 61,671 61,585 0 0 0 0 .00 56694 DEPP,EC EXP - CONTRIB - SUBDIV 9,161 9,161 0 0 0 0 .00 57710 DEBT SERVICE -- PRINCIPAL 0 0 287 11300 1,077 223- 17.15- 57720 DEBT SERVICE -- INTEREST 0 369 134 0 0 0 .00 57730 BOND ISSUANCE COSTS 0 0 0 0 0 0 .00 57740 LOSS ON REFUNDING DEBT 0 .0 0 0 0 0 .00 59990 LOSS ON DISPOSAL OF EQUIP 0 0 0 0 0 0 .00 59991 OPERATING CONTINGENCY 0 0 0 0 0 0 .00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------- 537,468 530,272 429,205 541,182 636,281 95,099 17.57 - - - - -- Page - 48 Page - 49 08/20/96 CITY OF EDGEWATER PAGE 6 13'.18:25 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND- 040 WATER AND SEWER FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 *----- - - - - -- 1997 ------- - - - - -# OBJ ACCOUNT NAME ------------------------------------------------------------------------------------------------------------------------------------ EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE X INCREASE 40581 INTERFUND TRANSFERS 70581 TRANSFER TO GEN FUND 0 0 100 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 --------------------------------------------------------------------------------------------------------------- 0 0 100 0 0 0 .00 --------------------------------------------------------------------------- TOTALS FUND 040 WATER AND SEWER F 4,263,495 4,374,178 2,827,475 - 5,687,611 6,049,100 361,489 6.35 Page - 49 THE REFUSE COLLECTION FUND Page - 50 Page - 51 08/20/96 CITY OF EDGEWATER PAGE 1 13:19:58 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 047 REFUSE FUND BUDGET YEAR 1997 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1994 1995 1996 1996 #----- - - - - -- 1997 ------- - - - - -# ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------ REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE % INCREASE 33439 STATE RECYCLING -ED GRANT 22,584 14,452 142- 19,146 19,146 0 .00 33 INTERGOVERNMENT REV 22,584 14,452 142- 19,146 19,146 0 .00 34341 REFUSE COLLECTION FEES 949,028 1,009,129 765,407 1,008,987 1,069,800 60,813 6.02 34342 RECYCLING FEE 85,821 89,981 100,193 130,500 133,300 2,800 2.14 34 GENERAL GOVT. FEES 1,034,849 11099,110 865,600 1,139,487 1,203,100 63,613 5.58 36110 INTEREST EARNINGS 11,605 13,599 0 12,000 14,000 2,000 16.66 36210 MISC. INCOME 5,170 150 326 5,000 400 4,600- 92.00- 36410 SALES /LOSS OF FIXED ASSET 0 0 0 0 0 0 .00 36510 SALES /SURPLUS 8,500 9,500 81300 0 0 0 .00 36930 REFUND OF PRIOR YEAR EXPE 0 0 0 0 0 0 .00 36 MISCELLANEOUS REV 25,275 23,249 8,626 17,000 14,400 2,600- 15.29- 38010 APPROPRIATED RET. EARN. 0 0 0 15,352 25,623 10,271 66.90 38020 APPROPRIATED RESERVE 0 0 0 0 0 0 .00 38110 TRANSFER FRM GENERAL FUND 0 0 0 0 0 0 .00 38 NON- REVENUES 0 0 0 15,352 25,623 10,271 66.90 ------------------------------------------------------------------------------------------------------------------------------------ ------------------------------------------------------------------------------------------------------------------------------ TOTAL BUDGET PROPOSED 1,082,708 1,136,811 874,084 1,190,985 1,262,269 71,284 5.98 - - - - -- Page - 51 08/20/96 CITY OF EDGEWATER PAGE 1 13;20:39 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 047 REFUSE FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 #- --- - - - - --- 1997 ------ - - - - -- OBJ ACCOUNT NAME ---------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE -------------- - - - - -- 47534 REFUSE UTILITY 51120 REGULAR SALARIES & WAGES 416,963 359,732 277,711 379,214 394,164 14,950 3.94 51125 MISC PERSONAL COSTS 0 0 0 0 15,393 15,393 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 7,624 7,624 100.00 51140 OVERTIME 497 361 2,298 21000 21000 0 .00 51210 FICA TAXES 29,888 26,548 20,915 29,163 30,307 1,144 3.92 51220 RETIREMENT CONTRIBUTIONS 62,836 75,465 68,342 76,243 75,271 972- 1.27- 51230 LIFE AND HEALTH INSURANCE 54,889 52,293 37,913 54,528 57,456 21928 5.36 51240 WORKER'S COMPENSATION 39,298 71,644 57,037 69,959 73,672 3,713 5.30 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 0 0 0 0 0 0 .00 52320 ACCOUNTING AND AUDITING 5.900 5,800 3,595 6,200 6,200 0 .00 52340 OTHER CONTRACTUAL SERVICE 299.787 314,835 230,610 325,000 371,000 46,000 14.15 53360 VEHICLE REPAIRS 24.036 26.741 19,773 16,000 16.000 0 .00 53370 GAS, OIL & DIESEL EXPENSE 24.081 19,667 15,072 23,000 20,000 31000- 13.04- 53400 TRAVEL AND PER DIEM 144 936 52 500 500 0 .00 53410 COMMUNICATIONS SERVICES 0 0 0 350 500 150 42.85 53420 TRANSPORTATION 6.379 5.268 5,508 5.000 6.000 11000 20.00 53430 UTILITY SERVICES 31189 6,862 1,713 51000 31000 2,000- 40.00- 53440 RENTALS & LEASES 639 793 493 0 500 500 100.00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 7,256 8,847 21928 81000 4.000 4.000- 50.00- 53470 PRINTING AND BINDING 540 712 211 2,200 21200 0 .00 53480 PROMOTIONAL ACTIVITIES 818 365 1,875 0 0 0 .00 53490 OTHER CURRENT CHARGES 17,890 28.221 7,448 7,500 4.500 31000- 40.00- 53510 OFFICE SUPPLIES 111 301 336 500 500 0 .00 53520 OPERATING SUPPLIES 8,376 13,093 12,096 10,000 10,000 0 .00 53540 BOOKS, PUBLCTIONS.SUBSCRP 473 32 43 300 300 0 .00 53550 MISCELLANEOUS 153 0 0 500 500 0 .00 56630 IMPROVE. OTHER THAN BLDGS 0 0 0 6,000 5,000 11000- 16.66- 56640 MACHINERY AND EQUIPMENT 0 0 0 81889 0 81889- 100.00- 56690 DEPRECIATION EXPENSE 46.635 56,957 40,870 56,600 54,500 21100- 3.71- 56691 DEPREC.EXP- CONTRIB -GEN GO 6,819 5,519 4,139 6.820 5.520 11300- 19.06- 56692 DEPREC.EXP- CONTRIB -FED GO 4,962 2,068 0 4.970 0 4,970- 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 59990 LOSS ON DISPOSAL OF EQUIP 0 29,052 0 0 0 0 .00 70581 TRANSFER TO GEN FUND 90,716 96.903 86.549 86,549 95.662 91113 10.52 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------- 1,153.275 1,209,015 897.527 1,190,985 1,262,269 -- -------- 71,284 -- -- --- ---- 5.98 --- - - - - -- 47581 INTERFUND TRANSFERS 70585 TRANSFER TO SELF -INS FUND 0 0 0 0 0 0 .00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 0 0 0 0 0 0 .00 TOTALS FUND 047 REFUSE FUND 1,153,275 1,209,015 i:. ._ 897,527 1.190,985 1,262,269 71,284 5.98 Page - 52 i i t I i THE STORM WATER MANAGEMENT /MAINTENANCE FUND t i Page - 53 Page - 08/20/96 CITY OF EDGEWATER PAGE 1 13:22 :07 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND; 048 STORMWATER MGT /MAINT FUND BUDGET YEAR 1997 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1994 1995 1996 1996 *----- - - - - -- 1997 ------ - - - - -- ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------ REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE % INCREASE 34353 STORMWATER UTILITY FEE 343,400 700,749 532,733 701,000 719,603 18,603 2.65 34 GENERAL GOVT. FEES 343,400 700,749 532,733 701,000 719,603 18,603 2.65 36110 INTEREST EARNINGS 5,561 11,167 133,779 6,000 64,500 58,500 975.00 36510 SALES /SURPLUS 0 0 0 0 0 0 .00 36990 OTHER MISC REVENUE 0 0 0 0 0 0 .00 36 MISCELLANEOUS REV 5,561 11,167 133,779 6,000 64,500 58,500 975.00 38010 APPROPRIATED RET. EARN 0 0 0 78,820 71,223 7,597- 9.63- 38110 TRANSFER FRM GENERAL FUND 0 0 0 30,125 20,914 91211- 30.57- 38144 TRANS FROM WR & SWR DEVEL 0 0 0 0 0 0 .00 38401 PROCEEDS FRM L/T DEBT 0 0 0 0 170,000 170,000 100.00 38 NON- REVENUES 0 0 0 108,945 262,137 153,192 140.61 ------------------------------------------------------------------------------------------------------------------------------------ TOTAL BUDGET PROPOSED -------------------------- ---------- 348,961 --------- --- - - 711,916 -- --------------------------------------------------- 666,512 815,945 1,046,240 230,295 ------- ----- 28.22 ----- ------ - - - - -- Page - � a � • } 1 � 1 i ; li 1 � 1 i 1 08/20/96 CITY OF EDGEWATER PAGE 1 13;23:20 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 048 STORMWATER MGT /MAINT FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 --- -- - - - - -- 1997 ------- - - - - -# OBJ ACCOUNT NAME EXPENDED ---------------------------------------------------------------------------------------------------------- EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE X INCREASE ---- ---------------- - - - - -- 48538 STORMWATER MANAGEMENT 51120 REGULAR SALARIES & WAGES 161,093 179,376 137,028 180,604 185,048 4,444 2.46 51125 MISC PERSONAL COSTS 0 0 0 0 7,188 7,188 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 3,785 3,785 100.00 51140 OVERTIME 456 1,297 211 2,500 1,250 1,250- 50.00- 51210 FICA TAXES 10,840 12,816 10,212 14,007 14,252 245 1.74 51220 RETIREMENT CONTRIBUTIONS 26,467 34,626 32,854 36,621 35,397 1,224- 3.34- 51230 LIFE AND HEALTH INSURANCE 22,306 24,476 16,807 25,152 25,248 96 .38 51240 WORKER'S COMPENSATION 18,845 34,735 29,197 35,633 38,379 2,746 7.70 52310 PROFESSIONAL SERVICES 0 362 0 0 0 0 .00 52320 ACCOUNTING AND AUDITING 4,775 4,800 3,475 6,000 7,000 11000 16.66 52340 OTHER CONTRACTUAL SERVICE 10,086 9,736 3,100 10,000 10,000 0 .00 52341 CANAL MAINT. TEMP. HELP 1,948 0 572 4,000 4,000 0 .00 53360 VEHICLE REPAIRS 10,771 11,569 10,878 81000 10,000 2,000 25.00 53370 GAS, OIL & DIESEL EXPENSE 5,686 5,783 4,253 6,000 7,000 11000 16.66 53400 TRAVEL AND PER DIEM 92 144 0 500 500 0 .00 53410 COMMUNICATIONS SERVICES 0 242 152 500 500 0 .00 53420 TRANSPORTATION _ 6,182 4,733 4,937 4,000 5,000 11000 25.00 53430 UTILITY SERVICES 0 100 577 0 700 700 100.00 53440 RENTALS & LEASES 263 382 93 11000 11000 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 11,743 10,041 7,410 11000 7,000 6,000 600.00 53470 PRINTING AND BINDING 480 678 0 11200 500 700- 58.33- 53490 OTHER CURRENT CHARGES 3,771 5,340 5,272 21000 3,000 11000 50.00 53510 OFFICE SUPPLIES 155 340 311 500 500 0 .00 53520 OPERATING SUPPLIES 3,680 6,043 4,953 4,000 5,000 11000 25.00 53530 ROAD MATERIALS & SUPPLIES 11,954 7,268 1,094 30,000 20,000 101000- 33.33- 53540 BOOKS, PUBLCTIONS,SUBSCRP 334 347 23 400 400 0 .00 53550 MISCELLANEOUS 0 50 0 10,000 5,000 5,000- 50.00- 53560 CULVERT MATERIAL - RES 0 0 0 0 5,000 51000 100.00 56630 IMPROVE. OTHER THAN BLDGS 0 0 960 0 5,000 5,000 100.00 56640 MACHINERY AND EQUIPMENT 0 0 44,529 5,561 197,000 191,439 3442.52 56650 STORMWATER CIP PROJECT 0 0 3,222,201 0 0 0 .00 56652 CONSRUCTION IN PROGRESS 0 0 .0 0 0 0 .00 56690 DEPRECIATION EXPENSE 5,561 10,927 8,136 17,800 11,700 6,100- 34.26- 56691 DEPREC.EXP- CONTRIB -GEN GO 3,514 4,763 3,572 4,770 4,800 30 .62 56692 DEPREC.EXP- CONTRIB -FED GO 0 0 0 0 0 0 .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 57710 DEBT SERVICE -- PRINCIPAL 0 0 87,887 380,125 188,477 191,648- 50.41- 57720 DEBT SERVICE -- INTEREST 0 0 85,244 0 201,701 201,701 100.00 57730 BOND ISSUANCE COSTS 0 0 0 0 1,569 1,569. 100.00 59990 LOSS ON DISPOSAL OF EQUIP 0 0 0 0 0 0 .00 70581 TRANSFER TO GEN FUND 19,315 18,791 24,072 24,072 33,346 9,274 38.52 70585 TRANSFER TO SELF -INS FUND 0 0 0 0 0 0 .00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 340,317 389,765 3,750,610 815,945 1,046,240 230,295 28.22 TOTALS FUND 048 STORMWATER MGT /MA 340,317 389,765 3,750,610 815,945 1,046,240 230,295 28.22 Page - 55 i THE INTERNAL SERVICE /SELF INSURANCE FUND i i w I t Page - 56 f f � f f f f ■' f� f� . ff� f!'� f� ff� f� � ff� ■ f --✓'08/20/96 CITY OF EDGEWATER PAGE 1 13Z24:03 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 050 SELF - INSURANCE FUND BUDGET YEAR 1997 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1994 1995 1996 1996 #----- - - - - -- 1997 - ------ - - - - -* ACCOUNT ------------------------------------------------------------------------------------------------------------------------------------ REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE % INCREASE 36110 INTEREST EARNINGS 36,748 48,780 33,196 36,000 36,000 0 .00 36930 REFUND OF PRIOR YEAR EXPE 4,544 0 0 0 0 0 .00 36 MISCELLANEOUS REV 41,292 48,780 33,196 36,000 36,000 0 .00 38010 APPROPRIATED BALANCE 0 0 0 93,000 102,560 9,560 10.27 38110 TRANSFER FRM GENERAL FUND 0 0 0 0 0 0 .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 .00 38 NON- REVENUES 0 0 0 93,000 102,560 9,560 10.27 ------------------------------------------------------------------------------------------------------------------------------------ TOTAL BUDGET PROPOSED ---------------------------------------------------------------------------------------------------------- 41,292 48,780 33,196 129,000 138,560 9,560 ------- 7.41 ----------- -- - - - - -- Page - 57 Page - 58 08/20/96 CITY OF EDGEWATER PAGE 1 13:24:40 PROPOSED BUDGET ANALYSIS REPORT MUBG015 8.4 FUND: 050 SELF - INSURANCE FUND BUDGET YEAR 1997 -- FINAL COMPARED TO REVISED BUDGET ORG 1994 1995 1996 1996 ----- - - - - -- 1997 ------- - - - - -# OBJ ------------------------------------------------------------------------------------------------------------------------------------ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 50590 SELF - INSURANCE 52310 PROFESSIONAL SERVICES 16,540 32,932 42,042 16,000 0 16,000- 100.00- 52320 ACCOUNTING AND AUDITING 5,900 5,600 3,475 6,000 6,000 0 .00 53400 TRAVEL AND PER DIEM 188 37 0 0 0 0 .00 53410 COMMUNICATIONS SERVICES 0 0 0 0 0 0 .00 53420 TRANSPORTATION 106 64 105 0 0 0 .00 53450 INSURANCE 82,906 79,783 78,602 83,000 105,510 22:510 27.12 53470 PRINTING AND BINDING 0 2 4 0 0 0 .00 53490 OTHER CURRENT CHARGES 0 4 0 0 0 0 .00 53491 CLAIMS & JUDGEMENTS 57,860 16,501 12,175 24,000 27,000 31000 12.50 53520 OPERATING SUPPLIES 0 0 0 0 0 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 75 0 0 0 0 0 .00 53550 MISCELLANEOUS 46 35 22 0 50 50 100.00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 163,621 134,958 136,425 129,000 138,560 9,560 7.41 ________________________________________________________________________________________ TOTALS FUND 050 SELF - INSURANCE FU 163,621 134,958 136,425 129,000 _ 138,560 9,560 7.41 Page - 58 I 1 1 f i i i ACCOUNT NUMBER DESCRIPTION EXPENDITURES/EXPENSES Page - 59 CITY OF EDGEWATER EXPENDITURE /EXPENSE ACCOUNT NUMBERS 51000 Personal Services 51120 Regular Salaries & Wages All full -time and part -time employees. Includes 457 Deferred contributions. 51125 Miscellaneous Personal Costs Pay -For- Performance /Compensation Plan. 51130 [_ether 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 Matching /Medicare Matching Totaling 7.65%. 51220 Retirement Contributions Amounts contributed to the retirement plans Defined Benefit Plans - General 19.5 %, Police 17.5 %, Fire 9% Defined Contribution 401(a) Plan - 15% 51230 Life & Health Insurance Includes life, dental, prescription, employee assistance program and health insurance premiums and benefits paid for employees. Covered participants include all employees and City Council. r r r— r -- a r, r r r r, r r: r- r— U_ - lr—= it I W-1 EF—. 51240 Worker's Compensation Premiums and benefits paid for worker's compensation insurance. Rates from 0.48% to 22.89% of payroll cost. 51250 Unemployment Compensation Amounts reimbursed to the State unemployment compensation fund. 52000 Operating Expenses Includes expenditures 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. 52340 Other Contractual Services Custodial, janitorial, umpires, 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 defineder sub - objects 52310, 52320, 52330, 53460, and 53470. This includes election expenses. Code 52341 relates to Volunteer Fire Services. 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 Allowance 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. 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 Utility Services 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. W- f f_ W r f 53450 Insurance f f f ■ f f f= f Ir ir,_n W, r. All insurance carried for the protection of the City, such as fire, theft, casualty, general and professional liability, auto coverage, surety bonds, etc.. 53460 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. 53480 Promotional Activity Includes any type of promotional activities, including contributions to various community agencies, on behalf of the City, but does not include legal advertisements. 53481 Promotional Activity - CPR Cost of providing Fire and Rescue CPR classes. 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. k i 1 t I t i I 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. 53Si00 Street and Traffic Light Maintenance Street light utility bills and traffic light maintenance. 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 Operating 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 Supplies 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. F F- F 1 f f 1 f r .f 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. 53550 Miscellaneous - Includes plants and shrubs, packing cost , kitchen supplies and coffee, mail boxes, and various "miscellaneous" unclassified expenditures. 53560 Culvert Material Cost of culvert material to be installed in residents' driveways only. 56000 Capital Outlays 56610 Land Land acquisition cost, easements, and rights of way. 56620 Building Office buildings, firehouses, garages, .fails, zoos and park and recreational buildings. This includes substantial improvements to these structures. Also applies to 56623 to 56625. 56630 Improvements Other Than Buildings 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. ► ► ! ± I i i i i i i i f i 1 I I k i 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 Improvements Various CIP projects - construction in progress accounting. 56651 Port Authority Exr,enses 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. Sufficient documentation of work orders and 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 Develor_-ment 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 Expenses All expenditures of the restricted Recreation Impact Fees. 56670 F1 Dept of Natural Resources All expenditures of the restricted grants from the Florida Department. of Natural Resources. 56690 Depreciation Expense 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 Disposal of Equipment. Losses on sale or trade -in of equipment. F f r-- - r - -- r f— n r F_ ff�. f 59991 Operating Contingency Various expenditures /expenses for unidentified contingencies - budgeted 'amounts to be transferred to the appropriate expenditure /expense object code. 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.