The URL can be used to link to this page

FY 1994-1995 - Resolution 94-R-191 1 CITY OF EDGEWATER, FLORIDA 1 1 1 1 pc�Ew,q r� 1 OSA' G� i 1 FISCAL YEAR 1995 BUDGET October 1, 1994 - September 30, 1995 1 f f t t f t f f f f t f t f f f f f t CITY OF EDGEWATER PROPOSED FISCAL YEAR 1995 BUDGET October 1, 1994 - September 30, 1995 Resolution No. 94 -R -19 'EXHIBIT A° JACK H. HAYMAN MAYOR KIRK E. JONES 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, September 26, 1994 r 4 Page - 2 TABLE OF CONTENTS PAGE NO. City Manager's Letter of Transmittal ......................................... ............................... i � Resolution No. 94-R . ........................................................ ............................... vi Resolutions No. 94 -R -18 ( Millage) and 94 -R -19 ( Budget) ....... ............................... viii TABLEOF CONTENTS ....................................................... ............................... 02 SUMMARYOF FUNDS ....................................................... ............................... 04 THEGENERAL FUND ......................................................... ............................... Budget Overview and the Truth in Millage Act ................... ............................... 05 Personnel Summary 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 4 Page - 2 Account Number Description - Expenditures / Expenses ...... ............................... 60 Page - 3 CivilDefense ............................................................... ............................... 35 PublicWorks .............................................................. ............................... 36 Library........................................................................ ............................... 37 Parksand 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 ....... 43 Water Utility 45 SewerUtility ............................................................... ............................... Water Field Operations ............................................... ............................... 49 InterfundTransfers ...................................................... ............................... 50 THE REFUSE COLLECTION FUND ............................. ............................... 51 RefuseFund Revenues ................................................ ............................... 52 RefuseUtility Expenses ............................................... ............................... 53 THE STORM WATER MANAGEMENT/MAINTENANCE FUND ............. 54 Storm Water Management Revenues ........................... ............................... 55 Storm Water Utility Expenses ...................................... ............................... 56 THE INTERNAL SERVICE /SELF INSURANCE FUND .............................. 57 Self Insurance Revenues .............................................. ............................... 58 Self Insurance Expenses .............................................. ............................... 59 Account Number Description - Expenditures / Expenses ...... ............................... 60 Page - 3 I f 9 t [ 1 t [ 1 t f f 1 r ■ a f ■ I CITY OF EDGEWATER FISCAL YEAR 1995 BUDGET SUMMARY OF FUNDS TO BE HANDLED REVENUES AND EXPENDITURES/EXPENSES The General Fund Revenues $ 5,831,378 ExpendituresM $ U e nses 5,831,378. The Water and Wastewater Fund $ 5,938,855 $ 5,938,855 The Refuse Collection Fund $ 1,196,297 $ 1,196,297 The Storm Water Management/Maintenance Fund $ 530,037 $ 530,037 The Internal Service /Self Insurance Fund $ 114,600 $ --------------- 114,600 Total - All Funds --------- - - - - -- $13,611,167 $13,611,167 Page -4 i I I i 0 I f i t CITY OF EDGEWATER I ■ 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. This year the City combined Special Recreation Facility and Special Road Maintenance into the Parks & Recreation Department 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 I f I 1 f f f f f f f I i f s Mid August City Council conducts public workshops and hears department presentations. Early September First public hearings. Mid September Second public hearing. October 1 New fiscal year begins, new budget is implemented. Posy -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 t t t [ I i f t f i f t f I I [ ■ s 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 $5.83979 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, 1994. D= Required Action July 1 Property Appraiser certifies to the City the taxable value within the boundaries of the City. (3) Aug 4 Within 3 5 days of certification of value, the City shall advise the Property Appraiser of: (35) (a) Proposed millage rate. (b) Current year rolled -back rate. (c) The date, time, and place of the first public hearing. Aug 24Not later than 55 days after the certification of value the Property Appraiser shall mail out the Notice of Proposed Taxes (55) TRIM Notice). Sep 18 Within 80 days of certification of value but not earlier than 65 days after certification, the City of Edgewater shall hold a (80) public hearing on the tentative budget and proposed millage rate. This hearing will be publicized via the TRIM Notice mailed out by the Property Appraiser. Oct 3 Within 15 days of the meeting adopting the tentative budget, the City shall advertise its intent to finally adopt a millage (95) and budget. Page - 7 I 1 ! f I a t i t t 1 f I I i [ I ■ ■ 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 I 1 f f f I f t a f t t i I CITY OF EDGEWATER REVENUES The City of Edgewater utilizes a wide variety of revenues to pay for the many services provided to our citizens. The City attempts to balance its revenue sources to produce long -term solvency while utilizing a revenue mix that is compatible with local circumstances. The City of Edgewater, by virtue of the state constitution, has general home rule authority in all areas except taxation. The City has the discretion to perform any public service or to enact any ordinance unless specifically prohibited by the state. The constitution requires that municipalities can only levy taxes that the Legislature has specifically authorized by general law, with the exception of the property tax. The property tax is the only local tax source which is authorized by the constitution and it is capped at 10 mills. The basic revenue categories addressed in this budget overview are as follows: ad valorem property tax, City utility 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. Since the City's present millage rate is 5.8882 mills, you would owe $235.53 in property taxes ($40,000 X .001 = $40, and 40 x 5.8882 mills = $235.53). This calculation of course is only valid for the City's share of the total millage rate of all the taxing authorities. Page - 9 I i [ t t f [ t / [ f i [ I i f During the coming fiscal year ending September 30, 1995, the City estimates to collect $2,030,314 in property taxes, or approximately $142,000 less than the Police budget of $2,172,187. 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 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 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 f f 1 t f f f f [ I 1 a I f f i i a ■ Occi1}�ational License Tax The occupational license tax represents a minor revenue source. It is levied for the privilege of engaging in or managing any business or occupation within the City's jurisdictions. Fines and Forfeitures This revenue category includes receipts from fines and penalties imposed for the commission of statutory offenses, violation of lawful administrative rules and regulations, and for neglect of official duty. Fines include court fines, library fines, pollution control violations and violations of local ordinances. Investment Tneome 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. Contnbutions and Donations This revenue category is comprised of various sources, preliminary gifts, pledges, bequests or grants from non - governmental entities. Miscellaneous Revenue The miscellaneous revenue category includes a variety of lesser important sources of revenues which are not separately categorized. Page - 11 I f I 1 I t 1 I r f t I f f 9 1 1 ■ PERSONNEL SUMMARY The principal thrust of personnel changes in the FY -95 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 f f I I [ I I [ t f i [ f f [ i ! r THE GENERAL FUND Page - 13 I 1 f 1 1 1 1 1 1 1 1 1 1 9 1 1 1 W i CITY OF EDGEWATER NnLAGE RATE ANALYSIS FISCAL YEAR 1994 -1995 TAXABLE VALUE THIS YEAR (DR- 420) ............... ............................... ........ ...................$361,709,127 TAXABLE VALUE LAST YEAR(DR- 422) ........................................... ............................... 352,152,544 Total increase in net taxable value this year .................................... ..............................$ 9,556,726 results in a 2.71% increase which includes new construction, etc., of $6,637,628 (1.88 %), and increased values of $2,919,098 (0.83 %) Page - 14 MILLAGE AD VALOREM ADDITIONAL RATE TAXES FISCAL IMPACT Current year rolled back rate (amount needed to 5.83979% $2,112,306 o No Change generate same revenues as last year based on this —x—` year's taxable value less new construction) $2,027,814 Last ear's mills a rate which is a 0.83% increase y g 5.88820% $2,129,817 x 96% $ 1.94 4 Cents/Week over the year's rolled back rate $2,044,624 5.00% increase over the year's rolled back rate 6.13178% $2,217,922 96% $11.68 22 Cents/Week which is 0.29199 mills above 5.83979 mills. x $2,129,204 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 f t ( ! t I i i t f t t t t i [ 1 i FISCAL YEAR TAX LEVY 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 1987 1,159,436 1986 889,078 Page - 15 TAX ANALYSIS TAXES PER CAPITA CITY OF EDGEWATER TAXES 1vIILLAGE POPULATION PER CAPITA RATE 17,096 $118.61 5.83979 16,745 119,74 5.88820 16,394 93.57 4.60000 15,975 92.32 4.60000 15,337 92.26 4.60000 13,313 97.09 4.89000 12,461 98.88 5.30000 11,718 113.31 6.30000 11,039 105.03 6.30000 9,996 88.94 5.80000 Page - 15 I I t I I t I I r t 1 r f f t 1 1 1 9 GENERAL FUND REVENUES PLUS: Ad Valorem Tax Rate Ad Valorem Tax Revenues GENERAL FUND EXPENDITURES City Council City Manager Finance Legal Counsel Community Development Economic Development Personnel Administration City Clerk Other Government Services Maintenance City Engineer Special Recreational Facilities Police Fire and Rescue Building Civil Defense Public Works Special Road Maintenance (DOT) Library Parks & Recreation TOTAL EXPENDITURES F aVORABLE OR (UNFAVORABLE) VARIANCE CITY OF EDGEWATER GENERAL FUND BUDGET FY 1995 FY 1992 FY 1993 FY 1994 BUDGET FY 1995 BUDGET AUDIT AUDIT 139,359 138,306 $3,174,907 $3,747,807 $3,505,772 $3,801,064 4.60000 4.60000 5.88820 2,002,aO5 5.83979 x,030.314 1,490_x549 $4,665,456 1,x_4,987 $5,282,794 $5,515,277 $5,831,378 $ 76,536 $ 77,428 $ 69,602 $ 65,593 112,483 122,751 139,359 138,306 189,509 193,804 218,138 217,004 112,448 118,682 137,849 134,916 244,195 251,532 290,307 292,697 -0- -0- 17,000 14,000 -0- -0- 52,091 51,486 166,558 179,137 150,718 161,792 205,801 179,774 200,246 257,040 81,889 85,404 93,278 91,262 94,633 84,033 117,394 141,452 40,007 38,179 41,216 -0- 1,660,630 1,726,929 1,920,314 2,172,187 554,923 630,218 673,829 719,613 143,454 148,620 210,515 194,996 2,926 34,079 12,300 7,000 535,142 564,940 515,695 517,960 48,683 69,124 57,938 -0- 2,864 4,219 4,025 593,463 13,375 640.699 591,746 $4,864,427 903,576 $5,412,429 $5,515,277 $5,831,378 < 190,971> < 129,635> -0- -0- Page - 16 ," ! i I P4 ;ED ET YSIV 'ORI [ I i f i BGO 3. 16:� 1 I 1 FUND; 010 GENERAL FUND BUDGET YEAR 1995 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1992 1993 1994 1994 *----- --- --- 1995 ------ - -----* REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE 7. INCREASE ACCOUNT ---------------------------------------------------------------------------- 31110 CURRENT AD VALOREM TAXES 1,474,793 1.533,965 1,994,675 2,005,005 2.027,814 22,809 1.13 31120 DELINQ. AD VALOREM TAXES 15,755 1,022 14,236 4,500 2,500 21000- 44.44- 100.00 31242 LOCAL ALTER.FUEL USER TAX 0 353 185 456,545 150 450.000 300 460,000 150 10,000 2.22 31310 ELECTRIC FRANCHISE FEE 442,309 433,961 0 14,000 14,000 0 .00 31320 TELEPHONE FRANCHISE FEE 12,409 13,908 0 1,700 1,700 100.00 31330 REFUSE FRANCHISE FEE 1,348 1,463 1,682 9.278 81000 91000 1,000 12.50 31340 SO.FLA.NAT.GAS FRANCHISE 8,915 9,080 21,601 42.000 43,000 11000 2.38 31350 CABLE TELEVISION FRANCHIS 36,515 41,759 681,119 720.000 745,000 25.000 3.47 31410 ELECTRICITY UTILITY TAX 665,919 720.373 121,151 137.000 135.000 21000- 1.45- 31420 TELEPHONE UTILITY TAX 121,710 133,148 23,372 26,000 26,000 0 .00 31440 GAS UTILITY TAX 26,033 25.782 31 TAXES 2.805.706 2.914,814 3,323,844 3.406,655 3,464,314 57,659 1.69 32120 PROFESSIONAL & OCCUP LICS 40,574 43,629 55,752 50,000 45.000 51000- 10.00- 5.00 32130 DELINQ OCCUP. LICS FEES 1.458 2,107 1,527 21000 31,465 21100 45,000 100 13,535 43.01 32210 BUILDING PERMITS 54,822 49,821 59.545 10.707 6,500 10.000 3.500 53.84 32211 ELECTRIC PERMITS 11.675 10.464 37.334 43.000 20,000 23.000- 53.48- 32212 PLUMBING PERMITS 7,480 19,995 3,857 " 300 31500 1.200 52.17 32213 MECHANICAL PERMITS 3,549 3,311 4,750 21800 3,500 700 25.00 32214 CULVERT- DRIVEWAY PERMIT 3,662 3,750 4.763 3,700 4,500 800 21.62 32910 OTHER LICS & PERMIT= 3,722 4,557 32 LICENSES & PERMITS 126,942 137,634 178,265 141,765 133,600 8.165- 5.75- 33420 STATE- D.A.R.E. GRANT 17,,.°,94 17.810 11.874 17.810 17,810 0 10,869 .00 100.00 33449 HIGHWAY BEAUTIFICATION GT 0 0 29,023 0 10.869 0 0 33479 FLA.DEPT OF NAT RESOURCES 0 0 0 0 0 0 .00 33490 OTHER ST. GRANTS - DCA 0 59,367 0 63.085 0 44,499 0 62,954 60.200 2,754- .00 4.37- 33511 CIGARETTE TAX SHARING PROGRAM 374.690 396,576 350,125 352,733 368,853 16,120 4.57 33512 33514 STATE MOBILE HOME LICENSES 15,254 16,060 17.985 15,000 16,000 1,000 6.66 33515 ALCOHOLIC BEVERAGE LICS 5,588 2,043 12,681 61000 638,559 6,000 649,640 0 11,081 .00 1.73 33518 STATE SALES TAX 545,006 603,447 522,752 205.187 214,541 222,650 81109 3.77 33519 LOCAL OPTION GAS TAX 199,206 224,112 600 600 0 .00 33523 FIREFIGHTER'S SUPP COMPEN 1,034 11200 600 7,900 7,900 0 .00 33541 REBATE ON MUNI VEHICLES 7,892 7,929 1,995 4,866 7,300 7.000 300- 4.10- 33542 REBATE FED EXCISE TAX GAS 7,263 618,02 15,177 31,200 26,1260 5,0740- 16:00 33549 OTHER TRANSPORTATION(DOT) 30,805 25.901 33770 PORT AUTHORITY GRANT 0 139.359 0 0 0 0 0 .00 33775 FL INLAND NAVIG GRANT 0 65,000 0 0 0 33780 URBAN y>. COMM FORESTRY 0 0 0 0 0 0 .00 33785 COMM DEVEL BLOCK GRANT 0 27,053 0 36,776 0 17,87 28.000 37.000 91000 32.14 33811 COUNTY OCCUP. LICENSE 33 INTERGOVERNMENT REV 1,291,052 1,606,10r 1,34,601 1,32,597 1,430,648 48,051 3.47 34120 ZONING FEES 4,329 2,636 31631 2,300 21600 300 0 13.04 34130 SALE OF MAPS & PUBL 332 367 408 400 2.600 400 3.200 600 .00 23.07 34210 POLICE SERVICES 2.552 31142 2,668 Page - 17 OY /G / /Y4 f f f f PR f ED >f T 4 'SI99 ORTf 9 6:39 f" FUND: 010 GENERAL FUND BUDGET YEAR 1995 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1992 1993 1994 1994 *---- - - ----- 1995 ---- ------ -- REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE % INCREASE ACCOUNT ------------------------------------------------------------------------------ 34211 POLICE SERVICE FEE(ALARM) 0 0 150 0 500 500 500 500 100.00 100.00 34212 FIRE SERVICE FEE (ALARM) 0 0 0 0 0 0 34220 STREET LIGHT FEES 0 0 0 2,145 0 5,000 21000 31000- .00 60.00- 34222 CPR CLASS SERVICE FEES 11392 1,782 500 500 0 .00 34391 LOT MOWING & CLEARING 460 100 1,660 0 0 34490 OTHER TRANSPORTATION 0 0 61,802 0 60,599 0 82,575 82,575 0 .00 .00 34721 PROGRAM ACTIVITY FEES 60,814 38,375 41,800 30,000 11,800- 28.22- 34729 PARKS & RECREATION FEE 32,270 26,885 34 GENERAL GOVT. FEES 102,149 96,714 109,636 135,175 122,275 12,900- 9.54- 35110 COURT FINES -CKL OF CIR CT 83,232 94,665 75,178 90,000 100,000 10,000 11.11 35130 POLICE EDUCATION 4,456 4,642 3,624 3,500 11000 3,500 5,000 0 4,000 .00 400.00 35140 OTHER COURT FINES 945 4,899 5,739 600 600 0 .00 35410 PARKING FINES 600 620 865 35 FINES & FORFEITURES 89,233 104,826 85,406 95,100 109,100 14,000 14.72 36110 INTEREST EARNINGS 49,287 43,420 210,410 45,000 45,000 0 0 .00 36120 CASH - OVER /SHORT 123- 6- 30 0 0 0 0 0 .00 .00 36148 INTEREST EARN- STORMWATER 10,807" 9,778 0 1,400 11400 0 .00 36170 INTEREST INCOME ASSESSMEN 1,579 1,516 11301 800 1,500 700 87.50 36210 COMMUNITY CENTER 695 1,390 11422 11000 11800 800 80.00 36220 CITY HALL 1,800 11800 1,650 0 500 500 100.00 36310 ASSESSMENTS REVENUE 635- 537 0 0 0 36432 INS PROC FROM BLDG LOSS 0 0 0 0 0 0 .00 36442 INSURANCE PROCEEDS /EQUIP 4,980 0 822 13,871 0 5,000 5,000 0 .00 .00 36510 SALES /SURPLUS 57,980 4,019 0 0 36610 CONTRIBUTIONS & DONATIONS 12 0 0 0 0 0 .00 36690 OTHER CONTRIBUTIONS & DON 98 61 0 785 0 0 11000 11000 .00 100.00 36930 REFUND OF PRIOR YEAR EXPE 1,934 11066 33,971 1,000 22,540 7,540 50.26 36990 OTHER MISC REVENUE 15,175 33,496 36 MISCELLANEOUS REV 143,660 97,077 264,262 68,200 78,740 10,540 15.45 38010 APPROPRIATED FUND BALANCE 0 0 0 0 21,595 0 0 0 21,595- .00 100.00- 38015 APPROP PUBLIC WRK BALANCE 0 0 0 0 0 0 .00 38020 AP'P'ROPRIATED RES -REC FEES 0 0 0 0 12,000 12,000 0 .00 38030 APPROPRI RES - POLICE TNG 0 0 0 0 11000 11000 100.00 38040 APPROPRI RES -LAW ENFORCE /SEWER 0 100,000 0 200,000 142,159 142,159 150,247 81088 5.68 38140 TRANSFER FRM WATER 0 0 0 .00 38144 TRANS FROM WR Z< 5WR DEVEL 0 0 76,007 0 90,716 90.716 96,903 6,187 6.82 38147 TRANSFER FROM REFUSE FUND 0 16,912 19,315 19,315 18,791 524- 2.71 - 30,148 TRANSFER FROM BTORMWATER 0 0 0 213,760 213,760 100.00 38401 PROCEEDS FRM L/T DEBT 6,715 585 38 NON- REVENUES 106,715 293,504 252,190 285,785 492,701 206,916 72.40 ------------------------------------------------------------------------- TOTAL BUDGET PROPOSED -------------------------------------------------- 4,665,4.7 5,25.0,669 5,448,204 5,515,277 5,83-1,378 - - - -- 316,101 - - -- -5_73 Page - 18 09/27/Yw PRJ =D ff T SI Sl ORT 7101 f BUDGET YEAR 1995 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET FUND; 010 GENERAL FUND 1992 1993 1494 1994 ----- - - - - -- 1995 ------- - - - - -* ,-: " EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE ACCOUNT ------ -------- ---------- - -------- --------------------------------------------------------- 51120 REGULAR SALARIES & WAGES 2,619,092 2,740,909 2,565,885 2,877,957 2,877,923 62,086 34- 32,578 .00 110.40 0 0 0 29,508 51125 MISC PERSONAL COSTS 0 0 16,054 16,054 100.00 51126 MISC PERS BURDENED COST 0 0 43,610 38,470 44.200 44,200 0 .00 51130 OTHER SALARIES & WAGES 41,774 91,426 91,953 93,500 95,000 1,500 1.60 51140 OVERTIME 91,229 203,933 215,434 200,607 231,184 230,812 372- .16- 51210 FICA TAXES RETIREMENT CONTRIBUTIONS 295,390 333,969 362,704 424x455 374,206 50,249- 27,599 11.83- 9.29 51220 51230 LIFE AND HEALTH INSURANCE 253,838 282,111 284,137 296x833 168,134 324,432 169,892 1,758 1.04 51240 WORKER'S COMPENSATION 90,881 155,982 131,178 5,999 5 °v0 2,672 21092 360.68 51250 UNEMPLOYMENT COMPENSATION 3.839 8,215 51 PERSONAL SERVICES 3,599,976 3,871,656 3,680,933 4,166,351 4,197,277 30,926 .74 52310 PROFESSIONAL SERVICES 13,240 28,694 46,376 25,350 57,550 9.500 32,200 1.000 127.02 11 52320 ACCOUNTING AND AUDITING 9,814 8,004 4,610 8,500 Q 0 0 .00 52330 COURT REPORTER SERVICES 0 0 56,147 40,625 56,294 63,524 7,230 12.84 52340 OTHER CONTRACTUAL SERVICE 66,165 52 PROFESSIONAL SERVICE 89,219 92,845 91,616 90,144 130,574 40,430 44.85 54,319 70,617 70,488 51,900 65,600 13,700 26.39 53360 VEHICLE kEFAIR5 71,701 64,32-, 8 56,379 016,350 65,500 850- 1.28- 53370 GAS. OIL & DIESEL EXPENSE 24,390 20,079 22.305 22,305 0 .00 53390 CLOTHING ALLOWANCE 23,957 0 0 20•, P 55� 26.618 34,825 37.812 2,987 8.57 53400 TRAVEL AND PER DIEM 29 10,09 33,770 27.708 33,710 35.100 1,45 4.12 53410 COMMUNICATIONS SERVICES 32,349 17,371 25,555 25.700 145 1 .56 53420 TRANSPORTATION 23,133 22.746 56,297 53,700 61,700 81000 14.89 53430 UTILITY SERVICES 53,659 57,695 32,426 45.933 37,635 8'2480 18,00 53440 RENTALS & LEASES 33,645 37,367 750 41100 4,100 53450 INSURANCE 750 99,512 750 104,367 121.250 97,565 314,187 16.622 17.03 53460 REPAIR AND MAINTENANCE 30,656 26,760 43,450 45.300 1,850 4.25 53470 PRINTING AND FINDING 21,373 106,345 95,207 110,900 101,473 9,427- 8.50- 53480 PROMOTIONAL ACTIVITIES 116,219 1,059 11600 2.250 650 40.62 53481 PROMOTIONAL ACTIVITY -CPR 1,OQ5 1,526 1.409 10,000 7,000 31000- 30.00- 53482 ECONOMIC DEVELOPMENT 0 0 0 7,000 7,000 7,000 0 .00 53483 VOL.CNTY BUSINESS DEVELOP G 30,028 17,945 25,180 7,235 40.31 53490 OTHER CURRENT CHARGES 2 6,902 24,203 92,655 103,000 104,000 1,000 .47 535OO STREET LIGHT EXPENSES 95,218 101.250 22,688 28,280 32.400 4.120 14.56 5510 OFFICE SUPPLIES 26,683 24,256 103,481 160,672 106.675 110,050 3.970 3.00 53520 OPERATING SUPPLIES 119,811 0 8.377 5,000 5,000 53522 STREET NAME SIGN PROGRAM 0 472 10,000 30,000 20,000 200.00 53530 ROAD MATERIALS & SUPPLIES 28,997 4,782 47.125 53.600 53,992 392 .73 53540 BOOKS, PUBLCTIONS,SUBSCRP 49,709 43,664 3.134 52,250 6.950 45,300- 86.69- 53550 MISCELLANEOUS 7,362 2,305 53 OPERATING EXPENSES 915,393 887,056 865,952 985,643 1,000,834 15,191 1.54 0 0 0 0 0 0 .00 56610 LAND 4,6 7 690 171,945 36,500 11.500 25,000- 68.49- 56620 BUILDING 0 0 35.000 35.000 100.00 56630 IMPROVE. OTHER THAN FLDGS Q 22,225 162,771 165,877 350,215 184,338 111.12 56640 MACHINERY AND EGUIPMENT 97,887 117,337 Page - 19 09/27/Y4 7:0f __ PRd :D Bt_ _ .T At. - SISIF. _ JRT jG 1 FUND: 010 GENERAL FUND BUDGET YEAR 1995 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET ACCOUNT ------------- -------------------------------------------- 1992 EXPENDED 1993 EXPENDED ------- ---- 1994 ENC EXP - + - -- - --- 1994 BUDGET *-- --------- PROPOSED 1995 -- --- DIFFERENCE % ---- - - -* INCREASE 56650 CIP -ROAD IMPROV PROJECT 56651 PORT AUTHORITY EXPENSES 56652 CONSRUCTION IN PROGRESS 56653 URBAN & COMM FORESTRY GRT 56654 COMMUNITY DEV BLK GRANT 56655 BEAUTIFICATION GRANT EXP 56660 RECREATION TRUST EXPENSES 56670 FL DEPT OF NATURAL RESOUR 0 519 0 0 0 0 3,423 0 0 286,114 0 0 0 0 0 0 122,886 0 0 0 0 29,824 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10,869 0 0 0 0 0 0 10,869 0 0 ,00 .00 .00 .00 100.00 .00 .00 56 CAPITAL OUTLAYS 106,456 426,366 487,426 202,377 407,584 205,207 101.39 57710 DEBT SERVICE -- PRINCIPAL 57720 DEBT SERVICE -- INTEREST 135,908 17,479 121,753 12,764 33,510 8,041 33,388 8,469 47,077 18.032 13,689 9,563 40.99 112.91 57 DEBT SERVICE 153,387 134,517 41,551 41,857 65,109 23,252 55.55 59991 OPERATING CONTINGENCY 0 0 0 28,905 30,000 1,095 3.78 59 NON - OPERATING 0 0 0 28,905 30,000 1,095 3.78 70585 TRANSFER TO SELF -INS FUND 0 0 0 0 0 0 .00 70 1NTERFUND TRANSFERS 0 0 0 0 0 0 .00 ----------------------- ------------------------------------------------------------------------------------------------------------ TOTAL BUDGET PROPOSED -------------------------------------------------------------- 4,864,431 5,412,440 5,167,478 ------ - - - - -- 5,515,277 c 5,8 1,378 316,101 - - -- 5. Page - 20 09/Z7/94 -i � � � PRJ ED 11 T � S 191 ORTJ 6: 3[ � � BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET FUNDS 010 GENERAL FUND 1992 1993 1994 1994 *----- - - - - -- 1995 ------- - - - --* ORG._.. EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE OBJ ------------------------------------------------------- ACCOUNT NAME 10511 CITY COUNCIL 51130 OTHER SALARIES k WAGES 25.200 26,100 23,100 25,200 11928 25,200 11928 0 0 .00 51210 FICA TAXES 11928 1,997 1,767 15,611 13.524 10,824 2,700- 19.96- 51230 LIFE AND HEALTH INSURANCE 3,500 8,564 125 126 144 18 14.28 51240 WORKER'S COMPENSATION 98 150 O p p 0 .00 52310 PROFESSIONAL SERVICES 0 0 627 0 600 600 100.00 52340 OTHER CONTRACTUAL SERVICE 0 1,403 5.220 5,160 5,200 40 •77 53400 TRAVEL AND PER DIEM 4,750 61622 20 840 p 840- 100.00- 53410 COMMUNICATIONS SERVICES 547 193 0 100 0 100- 100.00- 53420 TRANSPORTATION 8 132 0 0 0 0 .00 53440 RENTALS & LEASES 0 0 0 0 0 0 .00 53450 INSURANCE 0 0 15 250 0 250- 100.00- 53470 PRINTING AND BINDING 113 0 25,628 19,959 15.550 14,923 627- 4.03- 53480 PROMOTIONAL ACTIVITIES 3 ,655 0 0 0 0 .00 53490 OTHER CURRENT CHARGES 278 0 33 150 0 150- 100.00- 53510 OFFICE SUPPLIES 174 217 0 p 0 0 .00 53520 OPERATING SUPPLIES 144 110 6,7960 6.7740 6'7740 .00 53540 BOOKS, PUBLCTIONS,SUESCR P 6 =139 6,314 0 .00 53550 MISCELLANEOUS 0 0 ------------------------------------ ORG SUBTOTALS ------------------------ 76,539 ----------- ---------------------------------------------------------------------------- 77,430 73.273 69160 65.543 4.004- 5.75 - Page - 21 VY /G / /`l t t PRI ED =T fSI4 IORTI _BGO d. f 6.:j i FUND- 010 GENERAL FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET 1992 1993 1994 1994 *--- --- -- --- 1995 -- --- -- -----* ORG OBJ ------------------------------------------------------------------------------------------ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE 10512 CITY MANAGER 51120 REGULAR SALARIES & WAGES 78,457 90,381 88,371 99,381 99,381 0 .00 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 0 .00 51140 OVERTIME 609 61300 0 7,075 0 6,456 0 7,817 0 7,603 214- .00 2.73- 51210 51220 FICA TAXES RETIREMENT CONTRIBUTIONS 8,865 11,386 14,101 16,662 15,258 1,404- 8.42- 51230 LIFE AND HEALTH INSURANCE 61219 7,568 7,711 8,233 8,748 515 6.25 51240 WORKER'S COMPENSATION 312 473 424 566 566 0 .00 51250 UNEMPLOYMENT COMPENSATION 3,839 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 250 0 0 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 0 0 0 2,277 0 1,500 21000 500 .00 33.33 53400 TRAVEL AND PER DIEM 595 1,707 401 11200 700 500- 41.66- 53410 COMMUNICATIONS SERVICES 936 770 150 100 50- 33.33- 53420 TRANSPORTATION 163 79 17 0 53440 RENTALS & LEASES 0 0 0 0 750 0 750 0 .00 .00 53450 INSURANCE 750 750 252 750 275 650 500 150- 23.07- 53460 REPAIR AND MAINTENANCE 642 100 50 50- 50.00- 53470 PRINTING AND BINDING ii° E4 0 0 0 53480 PROMOTIONAL ACTIVITIES 0 25 0 200 100 100- .00 50.00- 53490 OTHER CURRENT CHARGES 1,307 0 0 356 300 100 200- 66.66- 53510 OFFICE SUPPLIES 45 58 300 300 0 .00 53520 OPERATING SUPPLIES 52°. 142 101 2,074 1,400 2,050 650 46.42 53540 BOOKS, PUELCTIONS,SUESCRP 2,511 2,025 100 50- 33.33- 53550 MISCELLANEOUS 36 0 10 150 0 56620 BUILDING 0 0 0 0 0 0 0------_00- .00 56640 MACHINERY AND EQUIPMENT 0 0 1,575 0 - -- - - - - -- ------------------------------------------------------------------ ORG SUBTOTALS ---------------------------------------------------------------------- 112,482 122,750 14,924 139, 359 - - - - --- - - -- 138,306- - - - - -- 1,053=---- -.75_- Page - 22 [ PRj cD 11 T Af SISJ ORT 6:3( FUND' 010 GENERAL FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET 1992 1993 1994 1994 #----- - - -- -- 1995 ----- -------* ORG OBJ ------------------------------------------------------------------------------------- ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 10513 FINANCE 51120 REGULAR SALARIES & WAGES 123,029 132,250 130,206 138,899 147,505 8,606 6.19 51125 MISC PERSONAL COSTS 0 0 14 0 2,126 0 500 0 11000 0 500 .00 100.00 51140 OVERTIME 277 91110 9,680 9,945 10,664 11,361 697 6.53 51210 51220 FICA TAXES RETIREMENT CONTRIBUTIONS 16,807 19,516 21,538 27,880 23,761 4,119- 14.77- 51230 LIFE AND HEALTH INSURANCE 11,704 10,922 61593 13,006 7,500 5,506- 42.33- 51240 WORKER'S COMPENSATION 475 713 598 794 847 53 6.67 52320 ACCOUNTING AND AUDITING 9,814 -0,004 4,615 8,500 91500 11000 11.76 52340 OTHER CONTRACTUAL SERVICE 1,935 0 0 0 0 0 0 .00 53370 GAS, OIL & DIESEL EXPENSE 0 0 0 988 0 11390 0 1,500 110 .00 7.91 53400 TRAVEL AND PER DIEM 1,440 1,544 2,273 1,071 3,050 1,500 1,550- 50.81- 53410 COMMUNICATIONS SERVICES 2,606 700 600 100- 14.28- 53420 TRANSPORTATION 573 497 568 0 53440 RENTALS & LEASES 0 0 0 0 0 0 0 .00 53450 53460 INSURANCE REPAIR AND MAINTENANCE 0 1>09i 0 1,756 0 1,589 0 21000 2.900 900 .00 45.00 53470 PRINTING AND BINDING 21993 2,777 3,051 3,500 2,600 900- 25.71- 53490 OTHER CURRENT CHARGES 41 305 159 200 200 0 .00 53510 OFFICE SUPPLIES 1,436 1,651 211-30 21000 230- 10.31- 53520 OPERATING SUPPLIES 1,378 375 666 400 500 100 25.00 53540 COOKS, PUBLCTIONS,SUBSCRP " 067 1,543 1,177 1,525 1,530 5 .32 53550 MISCELLANEOUS 496 201 449 600 600 0 .00 56640 MACHINERY AND EQUIPMENT 11850 0 1,750 21300 1,600 -- 700_ -- 30.43 - ------------------------------------------------------------------------ ORG SUBTOTALS ----------------------------------------------------------- 189,50 193,806 IS8,740 -------------------- 218,138 217,004 - - - - --- 1,134- .51- Page - 23 � � � � � PRE =D � .T F� 'SI _. ORT BGO 3. f 6131 92,793 92,793 0 FUND 010 GENERAL FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 *----- - ----- 1995 --- ---- - - - - -* OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 10514 LEGAL COUNSEL 51120 REGULAR SALARIES & WAGES 76,596 86,054 82,288 92,793 92,793 0 .00 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 0 0 0 0 0 0 .00 51210 FICA TAXES 6,065 6,146 5,555 7,099 7,099 0 .00 51220 RETIREMENT CONTRIBUTIONS 7,408 10,453 12,957 15,157 14,167 990- 6.53- 51230 LIFE AND HEALTH INSURANCE 4,747 7,111 7,040 7,391 8,028 637 8.61 51240 WORKER'S COMPENSATION 327 477 399 529 529 0 .00 51250 UNEMPLOYMENT COMPENSATION 0 975 92 580 0 580- 100.00- 52310 PROFESSIONAL SERVICES 5,587 394 99 6,000 4,000 21000- 33.33- 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 448 361 561 11000 11000 0 .00 53410 COMMUNICATIONS SERVICES 716 1,122 765 11000 11000 0 .00 53420 TRANSPORTATION 291 238 211 250 250 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 51 216 47 250 250 0 .00 53470 PRINTING AND BINDING 106 2 14 100 100 0 .00 53490 OTHER CURRENT CHARGES 154 0 17 500 500 0 .00 53510 OFFICE SUPPLIES 47 910 163 300 300 0 .00 53520 OPERATING SUPPLIES 881 755 193 400 400 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 4,061 3,468 3,989 4,500 4,500 0 .00 53550 MISCELLANEOUS 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 4,964 0 0 0 0 0 .00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 112,449 1181682 114,390 137,849 134,916 21933- 2.12 - Page - 24 09/27/94 PRC D B� T Af 5IS � ]RT I Gull 6: A � BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET FUND' 010 GENERAL FUND 1993 1994 1994 +�----- - - - - -- 1995 ----- -- - - - - -* ORG_ 1992 EXPENDED EXP + BUDGET PROPOSED DIFFERENCE R INCREASE------- OBU --------------------------------------- ACCOUNT NAME EXPENDED --- -- 10515 COMMUNITY DEVELOPMENT REGULAR SALARIES & WAGES 148,869 154,9000 149,7120 168,6330 171.3311 2.6980 1,00 51120 0 51125 MISC PERSONAL COSTS 1.642 1.562 2.500 2.500 0 .00 51140 OVERTIME 2.225 11.827 11,376 13,092 13,298 206 1.57 51210 FICA TAXES 11,158 23'729 51220 RETIREMENT CONTRIBUTIONS 19,861 11,942 11,337 13.656 2,319 20.45 51230 LIFE AND HEALTH INSURANCE 10,431 11,100 13,153 10,980 13.568 13,549 281 2.07 51240 WORKER'S COMPENSATION 9211 , 500 31000 3 .000 0 .00 52310 PROFESSIONAL SERVICES 625 5.454 154 240 240 0 .00 52340 OTHER CONTRACTUAL SERVICE 171 168 1,472 1.500 21000 500 33.33 53360 VEHICLE REPAIRS 707 334 962 11000 1,500 500 50.00 53370 GAS, OIL & DIESEL EXPENSE T 1,387 964 0 0 0 p .00 53390 CLOTHING ALLOWANCE 0 0 3.578 4,504 3,500 4,000 500 14.2E 53400 TRAVEL AND PER DIEM 3,804 1,553 1.389 2.000 2,000 0 .00 53410 COMMUNICATIONS SERVICES 1,773 - 2587 1,064 31000 3,000 0 .00 53420 TRANSPORTATION 226 , 900 750 1,000 1,000 0 .00 53430 UTILITY SERVICES 900 3,003 2,777 3.310 3,310 0 .00 53440 RENTALS & LEASES 2,963 0 0 p 0 .00 53450 INSURANCE 0 0 1,941 13,534 2,200 61000 31800 172.72 53460 REPAIR. AND MAINTENANCE 2,58 805 5.000 5.000 0 .00 53470 PRINTING AND BINDING 834 2,219 42 500 500 0 .00 53480 PROMOTIONAL ACTIVITIES 2,993 1,850 1,571 2,000 2,000 0 .00 53490 OTHER CURRENT CHARGES 1,088 2,028 479 2.000 3.000 1.000 50.00 53510 OFFICE SUPPLIES 11068 1,693 1,660 2,000 2,500 500 25.00 53520 OPERH7ING SUPPLIES 1,742 2,486 4,744 4,500 4,500 0 .00 53540 BOOKS, PUBLCTIONS.SUBSCRP 5.63E 4,0940 30 200 200 0 .00 53550 MISCELLANEOUS 0 10,000 0 101000- 100.00- 56620 BUILDING 0 0 0 p 6,500 100.00 56640 MACHINERY AND EQUIPMENT 1G,257 0 ------------------------------- - - - - -- -6,500 ----- - - - - -- ----------------------------------------------- 244,196 ��1,533 248,520 290,307 292,697 2139 . ORG SUBTOTALS ------------------------------------------ - -- - -- Page - 25 I Vb;3f T ! PRd :D A T At SISl DRTI [ [ ! FUND' 010 GENERAL FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 *----- - - - - -- 1995 -- ---- - - - --- OBJ ACCOUNT NAME -------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. --- --------------- INCREASE --- - - - - -- 10516 ECONOMIC DEVELOPMENT 52310 PROFESSIONAL SERVICES 0 0 0 0 0 0 .00 53482 ECONOMIC DEVELOPMENT 0 0 1,409 10,000 7,000 3,000- 30.00- 53483 VOL.CNTY BUSINESS DEVELOP 0 0 7,000 7,000 7,000 0 .00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 0 0 8,409 17,000 14,000 3,000- 17.64 - Page - 26 09/27/94 I � __ RR(�!' D El---.T - �,: SIS�" ORT� � �' LIF ff � � BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET FUND 010 GENERAL FUND 1992 1993 1994 1994 -- --- - - - - -- 1995 --- ----- - - - -�► ORG , EXPENDED EXPENDED EXP ENC BUDGET PROPOSED DIFFERENCE /. INCREASE ------- -- OBJ ----------------------------------------------- ACCOUNT NAME 10517 PERSONNEL ADMINISTRATION 0 0 30,058 34,359 34,481 122 .35 51120 REGULAR SALARIES & WAGES 0 0 4 p 0 .00 51125 MISC PERSONAL COSTS 0 0 160 0 0 0 .00 51140 OVERTIME 0 0 0 21200 2,628 2,638 10 .38 51210 FICA TAXES 0 0 5,329 6,872 5,517 1.355- 19.25 51220 RETIREMENT CONTRIBUTIONS 0 3,439 3,196 3.197 301 8.25 51230 LIFE AND HEALTH INSURANNCE 0 0 164 196 197 1 .51 51240 WORKER'S COMPENSATION p p 0 0 p 0 .00 51250 UNEMPLOYMENT COMPENSATION 0 0 p 1,500 0 1,500- 100.00- 52340 OTHER CONTRACTUAL SERVICE 0 0 0 0 p 0 .00 53360 VEHICLE REPAIRS 0 0 0 0 0 0 .00 53370 GAS, OIL & DIESEL EXPENSE 0 0 211 500 725 225 45.00 53400 TRAVEL AND PER DIEM 0 p 25 0 250 360 110 44.00 53410 COMMUNICATIONS SERVICES 0 23 2 p 300 300 100.00 53420 TRANSPORTATIOtJ 0 0 0 1.000 500 500- 50.00- 53440 RENTALS & LEASES 0 0 0 0 p 0 .00 53450 INSURANCE 0 0 0 0 500 500 100.00 53460 REPAIR AND MAINTENANCE 0 0 141 500 950 450 90.00 53470 PRINTING AND GINDING G 0 p 100 100 0 .00 53490 OTHER CURRENT CHARGES 0 G p 150 200 50 33.33 53510 OFFICE SUPPLIES 0 0 p 0 150 150 100.00 53520 OFERATING SUPPLIES 0 768 300 832 532 177,33 53540 BOOKS, PUBLCTIONS,SUBSCRP 0 G p 100 100 0 .00 53550 MISCELLANEOUS 0 0 p 0 0 .00 56640 MACHINERY AND EQUIPMENT 0 0 ------ --- ---------- -- - - - - -- 0 _ c3 42,72 52,091 51.46 605- 1.16- ORG SUBTOTALS ----------------------------------- ----------- - ---------- Page - 27 U7 /C / /7`f PRO# D B( T A# 3I S I )RT 1' t [ ' 6-3f f FUND i 010 GENERAL FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET 1992 1993 1994 1994 - ---- - - - - -- 1995 ----- -------* ORG OBJ -------------------------------------------------------------------------------- ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 10518 CITY CLERK 51120 REGULAR SALARIES & WAGES 89,163 89,334 57,496 64,188 64,188 0 .00 51125 MISC PERSONAL COSTS 0 0 0 400 0 21000 0 2,000 0 0 .00 .00 51140 OVERTIME 11092 6,475 347 6,658 4,429 5,063 5,063 0 .00 51210 51220 FICA TAXES RETIREMENT CONTRIBUTIONS 11,332 13,355 10,214 13,238 10,590 2,648- 20.00- 51230 LIFE AND HEALTH INSURANCE 5,084 5,471 21111 2,027 2,436 409 0 20.17 51240 WORKER'S COMPENSATION 327 504 260 377 377 0 .00 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 4,820 0 8,610 3,790 .00 78.63 52340 OTHER CONTRACTUAL SERVICE 3,853 8,179 3,226 0 53360 VEHICLE REPAIRS 0 0 0 0 0 0 0 .00 53370 GAS, OIL & DIESEL EXPENSE 0 0 0 430 0 1,800 1,762 38- .00 2.11- 53400 TRAVEL AND PER DIEM 1,437 1,531 957 1,620 1,140 480- 29.62- 53410 COMMUNICATIONS SERVICES 1,519 1,420 9,557 14,880 14,750 130- .87- 53420 TRANSPORTATION 11,640 12,566 155 355 1,400 1,045 294.36 53440 RENTALS & LEASES 255 155 0 0 53450 INSURANCE 0 1,604 0 2,963 0 2,130 0 21300 2,050 250- .00 10.86- 53460 REPAIR AND MAINTENANCE 8.667 14,417 10,297 19,150 19,850 700 3.65 53470 PRINTING AND BINDING 5,514 7,123 3,400 9,530 6,130 180.29 53490 OTHER CURRENT CHARGES 9,577 8,512 5,476 9,500 8,500 11000- 10.52- 53510 OFFICE SUPPLIES 8,797 1,924 21000 1,850 150- 7.50- 53520 OPERATING SUPPLIES 2,287 3,060 1,335 21900 1,755 1,145- 39.48- 53540 BOOKS, PUBL.CTIONS,SUBSCRP 1.524 2,317 100 0 .00 53550 MISCELLANEOUS 0 135 132 100 0 0 56620 BUILDING 0 0 34,267 1,549 0 11000 11000 0 .00 .00 56640 MACHINERY AND EQUIPMENT 1,925 21699 0 2,828 2,828 100.00 57710 DEBT SERVICE -- PRINCIPAL 0 0 0 0 0 21013 21013 100.00 57720 DEBT SERVICE -- INTEREST 0 0 ------------------------------------------------------------------- ORG SUBTOTALS ------------------------------------------------------------- 166,55 179,137 153,468 -------- 150,718 - - - - -- 161,792 11,074 7.34 Page - 28 t 6:31 [ f FUND: 010 GENERAL FUND ORG OBJ ACCOUNT NAME -------- -------------------- - - - - -- 10519 OTHER GOVRN SERVICES i PRI [J 11 :T Aff 'S IS[ ORTI 1 L L 1 1 tcv I BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET 1992 1993 1994 1994 *--- -- ------ 1995 -- --- -- -----* I EXPENDED EXPENDED EXP + ENC -- BUDGET PROPOSED DIFFERENCE ti INCREASE ----------------------------------- -- - - -- 51120 REGULAR SALARIES & WAGES 18,906 7,793 7,103 7,200 29,508 7,800 62,086 600 32,578 8.33 110.40 51125 MISC PERSONAL COSTS 0 0 0 0 0 16,054 16,054 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 0 .00 51140 OVERTIME 0 0 1.950 690 551 597 46 8.34 51210 FICA TAXES 1,446 596 470 513 6366 1`0 23,00 51240 WORKER'S COMPENSATION 377 591 0 51250 UNEMPLOYMENT COMPENSATION 0 0 121 0 0 0 .00 52310 PROFESSIONAL SERVICES 1,965 19,049 11,875 3,094 3,250 3,240 10- .30- 52340 OTHER CONTRACTUAL SERVICE 18,418 6,261 500 300 200- 40.00- 53360 VEHICLE REPAIRS 89 1,076 540 131 300 200 1000- 33:00 53370 GAS, OIL & DIESEL EXPENSE 191 184 0 0 53400 TRAVEL AND PER DIEM 13 706 30 1,337 600 1,600 11000 166.66 53410 COMMUNICATIONS SERVICES 384 21329 100 100 0 .00 53420 TRANSPORTATION 110 142 6,113 18 5,813 5,000 61000 11000 20.00 53430 UTILITY SERVICES 61031 1.832 1,920 5,020 31100 161.45 53440 RENTALS %x LEASES 11838 1,884 0 0 0 .00 53450 INSURANCE MAINTENANCE 0 211510 0 14,116 0 i1,262 11,204 !1,287 83 .74 53460 REPAIR AND 1,927 1,515 2,771 1,700 31000 11300 76.47 53470 PRINTING AND BINDING 11391 0 7000 7000 100.00 53480 PROMOTIONAL ACTIVITIES 0 678 0 53490 OTHER CURRENT CHARGES 982 3.078 101.,250 732 92,655 103,000 104,000 11000 .97 53500 STREET LIGHT EXPENSES 95,218 0 250 0 250- 100.00- 53510 OFFICE SUPPLIES 4,338 1,076 2,572 2,500 31000 500 20.00 53520 OPERATING SUPPLIES 4,235 2,513 1,420 2,150 1,420 7300- 33.900- 53540 BOOKS, PUBLCTIONS,SUBSCRP 386 21103 0 0 53550 MISCELLANEOUS 0 142 0 0 0 0 .00 56620 BUILDING 0 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 31808 6,557 0 0 0 .00 56650 CIP-ROAD IMPROV PROJECT 0 0 122,886 0 0 0 .00 56652 CONSRUCTION IN PROGRESS 0 0 0 0 0 0 .00 57710 DEBT SERVICE -- PRINCIPAL 22,000 0 0 0 0 0 .00 57720 DEBT SERVICE -- INTEREST 11629 0 0 0 28,905 30,000 1,095 3.78 59991 OPERATING CONTINGENCY 0 0 ---------------------------- -- ___------------------------------------------------------ ___ _ _ ORG SUBTOTALS ---------------------------------------------------------------- 205,801 179,75 270,693 199,151 257,040 ------------------------------- 57,889 29.06 Page - 29 0 14 f PROF D Bj T AI( 31S I )RT I [ f G01V y; 34 FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET FUND 010 GENERAL 1992 1993 1994 1994 *-- --- - -- --- 1995 ------- -- ---* ORG EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE OBJ --------------------------------------------------------------------- ACCOUNT NAME 10520 MAINTENANCE 51120 REGULAR SALARIES & WAGES 53.557 55.688 52,518 57.779 57.779 0 0 .00 51125 MISC PERSONAL COSTS 0 0 0 0 500 0 500 0 .00 .00 51140 OVERTIME 22 50 4,019 39 3,844 4,458 4,458 0 .00 51210 FICA TAXES 3.918 7,497 7,830 9,015 11,656 9,325 2,331— 19.99- 51220 RETIREMENT CONTRIBUTIONS 8,275 9,179 9,444 265 2.88 51230 LIFE AND HEALTH INSURANCE 8,073 8,817 3,647 4,756 4,756 0 .00 51240 WORKER'S COMPENSATION 4,098 4,496 500 500 0 .00 53360 VEHICLE REPAIRS 156 621 156 1.188 1,500 11300 200— 13.33- 53370 GAS, OIL & DIESEL EXPENSE 1,459 1,273 0 0 53400 TRAVEL AND PER DIEM 0 0 0 0 50 0 50— .00 100.00- 53420 TRANSPORTATION 10 20 28 100 100 0 .00 53440 RENTALS & LEASES 70 108 0 0 0 0 .00 53450 INSURANCE 0 G 436 0 747 250 500 250 100.00 53460 REPAIR AND MAINTENANCE 8i2 0 0 0 .00 53470 PRINTING AND BINDING 0 55 0 0 0 0 .00 53490 OTHER. CURRENT CHARGES 50 0 0 0 100 100 100.00 53510 OFFICE SUPPLIES 0 1,994 38 1 192 3 2,304 2,500 2,500 0 .00 5350 OPERATING SUPPLIES 11 50 0 50— 100.00- 53540 BOOKS, PUBLCTIONS,SUBSCRP 174 25 0 0 0 .00 53550 MISCELLANEOUS 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 0 0 - - 0 - - -- - - - - -- r J OR SUBTOTALS G ------------------------------------------------------------ 81,890 - -- ----- 85,402 81,775 ---'------------------------------------------------ 93,278 91,262 2,016— 2.16 — Page — 30 -.6:31 ( I i PRI ED If .T If 'SIEf ORTI I I 1 [ 3GOIf ; FUND' 010 GENERAL FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 *----- ------ 1995 ------- - - - - -* _ OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 10547 ENGINEER 51120 REGULAR SALARIES & WAGES 60,987 53,493 70,522 80,354 99,279 18,925 23.55 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 0 0 14 0 0 0 .00 51210 FICA TAXES 4,751 5,388 5,592 6,380 7,595 1,215 19.04 51220 RETIREMENT CONTRIBUTIONS 9,693 81292 7,929 9,432 6,933 2,499- 26.49- 51230 LIFE AND HEALTH INSURANCE 5,861 7,829 9,251 10,203 13,236 3,033 29.72 51240 WORKER'S COMPENSATION 5,294 2,696 1,259 1,575 1,809 234 14.85 52310 PROFESSIONAL SERVICES 0 0 0 11000 500 500- 50.00- 53360 VEHICLE REPAIRS 214 157 5 400 400 0 .00 53370 GAS, OIL & DIESEL EXPENSE 592 328 405 400 500 100 25.00 53400 TRAVEL AND PER DIEM 0 119 32 250 250 0 .00 53410 COMMUNICATIONS SERVICES 1,515 811 956 300 11000 700 233.33 53420 TRANSPORTATION 207 161 25 200 0 200- 100.00- 53430 UTILITY SERVICES 0 0 0 0 0 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 598 413 0 1,000 2,750 1,750 175.00 53470 PRINTING AND BINDING 0 679 0 1,700 11000 700- 41.17- 53480 PROMOTIONAL ACTIVITIES 0 0 0 0 0 0 .00 53490 OTHER CURRENT CHARGES 1,476 0 0 0 0 0 .00 53510 OFFICE SUPPLIES 1,441 725 290 11300 11300 0 .00 53520 OPERATING SUPPLIES 697 1,519 875 600 600 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 308 1,423 1,116 1,500 11500 0 .00 53550 MISCELLANEOUS 0 0 0 0 0 0 .00 56620 BUILDING 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 998 0 1,983 800 2,800 21000 250.00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS ------------------------------------------------------------------------------------------- 94,632 84,033 100,254 117,394 141,452 24,058 -------------- 20.49 - - - - -- Page - 31 6:31` [ 1 PR(( D EW :T A( SISI ORTi ( 11116,930 FUND' 010 GENERAL FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 *----- - - - - -- 1995 ------- - - - - -* OBJ ACCOUNT NAME ---------------------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE - - - --- 10521 POLICE 51120 REGULAR SALARIES & WAGES 1,002,935 1,035,297 988,358 11116,930 111191926 2,996 .26 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51130 OTHER SALARIES & WAGES 15,540 16,310 14,370 15,400 15,400 0 .00 51140 OVERTIME 62,476 61,526 57,483 60,000 60,000 0 .00 51210 FICA TAXES 79,453 82,232 78,439 91,214 91,443 229 .25 51220 RETIREMENT CONTRIBUTI014S 103,081 112,918 122,876 127,186 140,408 13,222 10.39 51230 LIFE AND HEALTH INSURANCE 93,962 106,808 109,542 106,900 130,032 23,132 21.63 51240 WORKER'S COMPENSATION 301616 62,576 54,945 75,005 78,305 31300 4.39 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 2,253 1,986 26,730 100 40,050 39,950 9950.00 52340 OTHER CONTRACTUAL SERVICE 28,471 28,527 25,234 29,214 32,614 3,400 11.63 53360 VEHICLE REPAIRS 20,912 22,018 21,814 19,000 20,000 11000 5.26 53370 GAS, OIL & DIESEL EXPENSE 38,768 37,507 32,119 36,000 36,000 0 .00 53390 CLOTHING ALLOWANCE 21,253 21,365 19,774 22,305 22,305 0 .00 53400 TRAVEL AND PER DIEM 9,016 8,017 6,366 11,100 11,000 100- .90- 53410 COMMUNICATIONS SERVICE: 12,778 13,968 12,523 121990 15,000 2,010 15.47 53420 TRANSPORTATION 1,833 1,656 1,349 1,750 1,750 0 .00 53430 UTILITY SERVICES 9,491 9,875 7,711 91000 9,000 0 .00 53440 RENTALS & LEASES 6,145 7,021 61094 7,448 7,500 52 .69 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 14,401 13,564 13,726 19,916 20,000 84 .42 53470 PRINTING AND BINDING 3,952 4,817 5,661 6,000 61000 0 .00 53480 PROMOTIONAL ACTIVITIES 2,320 1,331 1,767 31000 31000 0 .00 53490 OTHER CURRENT CHARGES 31334 2,672 9,511 1,950 1,950 0 .00 53510 OFFICE SUPPLIES 3,592 4,538 10,901 7,000 10,000 31000 42.85 53520 OPERATING SUPPLIES 42,739 25,334 27,177 27,925 30,000 2,075 7.43 53540 BOOKS, PUBLCTIONS,SUBSCRP 12,912 11,509 10,951 15,381 15,331 50- .32- 53550 MISCELLANEOUS 11 0 65 500 250 250- 50.00- 56620 BUILDING 21580 690 137,678 0 0 0 .00 56630 IMPROVE. OTHER THAN ELDGS 0 0 0 0 10,000 10,000 100.00 56640 MACHINERY AND EGUIPMENT 35,808 32,868 98,272 97,100 226,360 129,260 133.12 57710 DEBT SERVICE -- PRINCIPAL 0 0 0 0 10,513 10.513 100.00 57720 DEBT SERVICE--INTEREST 0 0 0 0 8.050 8,050 100.00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS ---------------------------------------------------------------------------------------- 116601632 1,726,930 1,901,436 1,920,314 2,172,187 --- 251,873 -------------- 13.11 - - - - -- Page - 32 6 ;3f f PRW ED T 4 .SIS( ORTIF t IF IF f FUND= 010 GENERAL FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 #----- - - - - -- 1995 -------- - - - -+► OBJ --------------------------------------------------------------------------------------------------- ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % ------------ --- INCREASE -- - - - - -- 10522 FIRE & RESCUE 51120 REGULAR SALARIES & WAGES 295,470 327,777 307,653 321,887 323,852 1,965 .61 51125 MISC PERSONAL COSTS 0 0 0 0 1 0 0 .00 51130 OTHER SALARIES & WAGES 1,034 11200 11000 3,600 3,600 0 .00 51140 OVERTIME 10,899 14,071 13,013 12,000 12,000 0 .00 51210 FICA TAXES 22,170 25,201 24,003 25,818 25,969 151 .58 51220 RETIREMENT CONTRIBUTIONS 18,720 19,837 26,089 30,544 21,998 8,546- 27.97- 51230 LIFE AND HEALTH INSURANCE 25,220 32,326 32,431 32,790 38,400 5,610 17.10 51240 WORKER'S COMPENSATION 101932 22,041 19,600 22,178 22,589 411 1.85 51250 UNEMPLOYMENT COMPENSATION 0 1.728 1.536 0 0 0 .00 52310 PROFESSIONAL SERVICES 1,704 11211 6,832 14,250 9,950 4,300- 30.17- 52340 OTHER CONTRACTUAL SERVICE 10,843 8,707 4,989 11,000 11,000 0 .00 53360 VEHICLE REPAIRS 9,443 21,277 18,150 16,400 21,900 5,500 33.53 53370 GAS, OIL & DIESEL EXPENSE 6,407 5,036 4,282 6,500 6,000 500- 7.69- 53390 CLOTHING ALLOWANCE 2,704 3,025 305 0 0 0 .00 53400 TRAVEL AND PER DIEM 4,636 2,397 2,547 61000 4,000 2,000- 33.33- 53410 COMMUNICATIONS SERVICES 3,044 3,614 3,206 2,960 4,200 1,240 41.89 53420 TRANSPORTATION 2,164 1,842 1,567 1,500 21000 500 33.33 53430 UTILITY SERVICES 7,011 7,046 5,962 6,500 7,000 500 7.69 53440 RENTALS `y. LEASES 1 5,539 19,239 16,102 21,500 5,500 16,000- 74.41- 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 14,063 18,610 11,347 15,000 13,600 1,400- 9.33- 53470 PRINTING AND BINDING 668 770 1,273 2,600 21300 300- 11.53- 53480 PROMOTIONAL ACTIVITIES 724 162 850 11000 1,500 500 50.00 53481 PROMOTIONAL ACTIVITY -CPR 1,005 11526 1,059 11600 2,250 650 40.62 53490 OTHER CURRENT CHARGES 1,502 1,633 3,777 6,345 61300 45- .70- 53510 OFFICE SUPPLIES 3,262 4,206 1,564 2,500 3,000 500 20.00 53520 OPERATING SUPPLIES 21,418 30,546 29,612 33,000 30,000 31000- 9.09- 53540 BOOKS, PUBLCTIONS,SUBSCRP 81606 6,572 8,733 81000 8,500 500 6.25 53550 MISCELLANEOUS 0 0 0 0 0 0 .00 56610 LAND 0 0 0 0 0 0 .00 56620 BUILDING 2,047 0 0 11,500 8,500 31000- 26.08- 56630 IMPROVE. OTHER THAN BLDGS 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 9,324 6,502 13,172 15,000 82,000 67,000 446.66 57710 DEBT SERVICE -- PRINCIPAL 28,493 30,916 33,510 331388 33,736 348 1.04 57720 DEBT SERVICE -- INTEREST 12,867 11,202 8,041 8,469 7,969 500- 5.90 - --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------- 554,924 630,220 602,205 673,829 719,613 45,784 6.79 - - - - -- Page - 33 3G0 1f . 7 f 6 :31 ! f PR(l :D rf T Al SIS f ORT f I f GOl f FUND: 010 GENERAL FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 - ---- - - - - -- 1995 ------- -- - --* OBJ ACCOUNT NAME ---------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE ------------- - - - - -- 10524 BUILDING 51120 REGULAR SALARIES & WAGES 90,343 99,951 106,733 127,217 112,122 15,095- 11.86- 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51130 OTHER SALARIES & WAGES 0 0 0 0 0 0 .00 51140 OVERTIME 546 1,328 1,856 21000 2,500 500 25.00 51210 FICA TAXES 6,769 7,651 8,241 9,885 8,768 1,117- 11.29- 51220 RETIREMENT CONTRIBUTIONS 13,858 14,230 20,028 25,843 18,340 7,503- 29.03- 51230 LIFE AND HEALTH INSURANCE 12,530 71821 8,703 9,322 14,436 5,114 54.85 51240 WORKER'S COMPENSATION 4,22E 6,829 6,831 9,048 7,530 1,518- 16.77- 51250 UNEMPLOYMENT COMPENSATION 0 0 4,250 0 0 0 .00 52310 PROFESSIONAL SERVICES 0 0 0 0 50 50 100.00 52340 OTHER CONTRACTUAL SERVICE 13 1 25 50 0 50- 100.00- 53360 VEHICLE REPAIRS 724 999 1,024 1,500 21000 500 33.33 53370 GAS, OIL & DIESEL EXPENSE 11246 1,144 998 1,350 1,500 150 11.11 53400 TRAVEL AND PER DIEM 1,766 977 613 1,500 41000 2,500 166.66 53410 COMMUNICATIONS SERVICES 11009 932 724 11000 11000 0 .00 53420 TRANSPORTATION 694 1,059 540 11000 11000 0 .00 53430 UTILITY SERVICES 600 600 500 700 700 0 .00 53440 RENTALS & LEASES 272 303 329 300 1,500 1,200 400.00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 430 287 2,923 700 4,000 31300 471.42 53470 PRINTING AND BINDING 800 1,958 1,614 1,500 31000 1,500 100.00 53490 OTHER CURRENT CHARGES 312 199 259 500 750 250 50.00 53510 OFFICE SUPPLIES 394 283 675 1,200 1,500 300 25.00 53520 OPERATING SUPPLIES 21098 835 1,268 900 4,500 3,600 400.00 53540 BOOKS, PUBLCTIONS.SUBSCRP 2,341 714 11410 2,000 31000 11000 50.00 53550 MISCELLANEOUS 0 0 0 0 0 0 .00 56620 BUILDING 0 0 0 10,000 0 101000- 100.00- 56640 MACHINERY AND EQUIPMENT 21481 520 3,894 31000 21800 200- 6.66 - --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 143,454 148,621 173,438 210,515 194,996 15,519- 7.37 - Page - 34 6.3f f PRIJ D 11 :T 5I5 f ORT FUND] 010 GENERAL FUND BUDGET YEAR 1995 -- FINAL ORG 1992 1993 1994 1994 r OBJ ACCOUNT NAME -------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC ------------ BUDGET - - - - -- 10525 CIVIL DEFENSE IF ( IF f ( COMPARED TO REVISED BUDGET *----- - - - - -- 1995 --- ---- - - - - -* PROPOSED DIFFERENCE % INCREASE ---------------- -- -------------------- - - - - -- 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 11000 0 11000— 100.00- 53370 GAS, OIL & DIESEL EXPENSE 1,600 0 0 0 0 0 .00 53400 TRAVEL AND PER DIEM 0 0 473 0 800 800 100.00 53410 COMMUNICATIONS SERVICES 134 0 0 0 0 0 .00 53420 TRANSPORTATION 0 35 482 300 300 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 0 0 0 0 0 0 .00 53470 PRINTING AND BINDING 0 0 0 0 0 0 .00 53480 PROMOTIONAL ACTIVITIES 0 0 0 500 500 0 .00 53510 OFFICE SUPPLIES 0 0 0 0 400 400 100.00 53520 OPERATING SUPPLIES 11192 6,159 3,959 5,000 21000 31000— 60.00- 53540 BOOKS, PUBLCTIONS,SUBSCRP 0 90 515 500 0 500— 100.00- 56620 BUILDING 0 0 0 5,000 31000 2,000— 40.00- 56640 MACHINERY AND EQUIPMENT 0 27,795 3,440 0 0 0 .00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 2,926 34,079 81869 12,300 7,000 5,300— 43.08 - Page — 35 f 6;39 1 t ( 1 f PRff ED If :T 4 'S IS( ORTJ f ( 1 [ f 3GOI[ FUND' 010 GENERAL FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 ----- - - - - -- 1995 ------- - - - - -* OBJ ACCOUNT NAME ----------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE ------------------------ - - - - -- 10541 PUBLIC WORKS 51120 REGULAR SALARIES & WAGES 300,339 336,766 251,438 284,599 280,375 4,224- 1.48- 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 2,097 894 887 2,500 2,500 0 .00 51210 FICA TAXES 22,640 25,541 18,925 21,963 21,640 323- 1.47- 51220 RETIREMENT CONTRIBUTIONS 42,282 52,953 42,065 48,859 37,238 11,621- 23.78- 51230 LIFE AND HEALTH INSURANCE 37,250 38,736 33,047 381223 36,984 1.239- 3.24- 51240 WORKER'S COMPENSATION 15,931 24,069 16,104 19,731 20.023 292 1.47 51250 UNEMPLOYMENT COMPENSATION 0 5,512 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 0 0 340 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 11201 1,601 21121 21300 4,300 21000 86.95 53360 VEHICLE REPAIRS 19,250 22,118 24,643 10.000 15,000 51000 50.00 53370 GAS, OIL & DIESEL EXPENSE 13,792 11,605 10,735 13,000 12,000 11000- 7.69- 53400 TRAVEL AND PER DIEM 332 36 165 500 500 0 .00 53410 COMMUNICATIONS SERVICES "413 1,962 1,952 2,500 21200 300- 12.00- 53420 TRANSPORTATION 998 977 853 500 500 0 .00 53430 UTILITY SERVICES 3.369 3,396 3.644 31000 4.500 1.500 50.00 53440 RENTALS & LEASES 471 962 959 750 500 250- 33.33- 5345.0 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 6,542 8,584 13,984 61000 5,000 11000- 16.66- 53470 PRINTING AND BINDING 882 1,084 789 900 11000 100 11.11 53490 OTHER CURRENT CHARGES 4,261 4,654 2,503 11000 21000 11000 100.00 53510 OFFICE SUPPLIES 417 428 319 400 500 100 25.00 53520 OPERATING SUPPLIES 23,234 16,604 131138 15,000 14,000 11000- 6.66- 53522 STREET NAME SIGN PROGRAM 0 0 8,377 5,000 51000 0 .00 53530 ROAD MATERIALS & SUPPLIES 2 °,997 4,782 472 10,000 30,000 20,000 200.00 53540 BOOKS, PUBLCTIONS,SUBSCRP 689 776 11007 720 700 20- 2.77- 53550 MISCELLANEOUS 1,537 70 15 500 500 0 .00 56620 BUILDING 0 0 0 0 0 0 .00 56630 IMPROVE. OTHER THAN BLDG'S 0 0 0 0 0 0 .00 56640 MACHINERY AND EQUIPMENT 5,916 831 25,044 27,750 21,000 6,750- 24.32- 57710 DEBT SERVICE -- PRINCIPAL 0 0 0 0 0 0 .00 57720 DEBT SERVICE -- INTEREST 0 0 0 0 0 0 .00 --------- 7 ----------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------- 535,140 564,941 473.526 515,695 517,960 2,265 .43 - - - - -- Page - 36 . .. [ 6:31 t [ PRf ir D It J At SIS( ORTI I f ;GO1� FUND' 010 GENERAL FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 *--- --- - - - -- 1995 ---- --- -- - - -* OBJ ACCOUNT NAME --------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE ------------- - - - - -- 10571 LIBRARY 53400 TRAVEL AND PER DIEM 28 0 0 75 75 0 .00 53420 TRANSPORTATION 87 0 0 50 50 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 1,783 3.497 5.185 2.595 10.850 8,255 318.11 53480 PROMOTIONAL ACTIVITIES 350 0 0 350 350 0 .00 53490 OTHER CURRENT CHARGES 0 0 175 0 0 0 .00 53520 OPERATING SUPPLIES 596 597 751 1,850 1,850 0 .00 53540 BOOKS, PUBLCTIONS,SUESCRP 20 125 85 100 100 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 EOUIPMENT O 0 0 0 0 0 .00 --------------------------------------------------------------'------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------- 2,864 4,219 6,196 51120 13,375 8,255 161.23 - - - - -- Page - 37 1 6:3l t [ 1 f [ PRf .D If T 4 SIS( ORTJ ( 1 11 1 i SGOIt ., FUND' 010 GENERAL FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 *- ---- - --- -- 1995 -------- - - - -�► OBJ ACCOUNT NAME ---------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE ------------------------- - - - - -- 10572 PARKS &. RECREATION 51120 REGULAR SALARIES & WAGES 228,078 215,943 209,090 227,535 267,111 39,576 17.39 51125 MISC PERSONAL COSTS 0 0 0 0 0 0 .00 51140 OVERTIME 10,573 10,773 11,172 10,000 12,000 2,000 20.00 51210 FICA TAXES 17,726 17,338 16,531 18,171 21,352 31181 17.50 51220 RETIREMENT CONTRIBUTIONS 28,812 31.202 35,037 45,258 42,858 2,400- 5.30- 51230 LIFE AND HEALTH INSURANCE 23,220 23,478 23,396 25,531 26,772 1,241 4.86 51240 WORKER'S COMPENSATION 5,835 12,805 11,741 14,571 17,735 3,164 21.71 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 2,672 2,672 100.00 52310 PROFESSIONAL SERVICES 856 600 0 0 0 0 .00 52340 OTHER CONTRACTUAL SERVICE 756 796 693 3,170 2,920 250- 7.88- 53360 VEHICLE REPAIRS 2,550 1,817 2,684 1,500 3,500 21000 133.33 53370 GAS, OIL & DIESEL EXPENSE 5,209 5,432 41821 4,800 6,500 1,700 35.41 53400 TRAVEL AND PER DIEM 824 963 21201 500 11000 500 100.00 53410 COMMUNICATIONS SERVICES 2,975 2,470 2,157 3,400 3,400 0 .00 53420 TRANSPORTATION 17107 755 11090 11000 11000 0 .00 53430 UTILITY SERVICES 231343 26,780 29.830 25,500 33,500 81000 31.37 53440 RENTALS &. LEASES 3,092 4.543 4,178 91000 12,305 3,305 36.72 53450 INSURANCE 0 0 0 3,350 3,350 0 .00 53460 REPAIR AND MAINTENANCE 30,700 33,953 42,820 30,000 34,000 4,000 13.33 53470 PRINTING AND BINDING 313 276 329 450 450 0 .00 53480 PROMOTIONAL ACTIVITIES 76,177 76,696 71,173 90,000 80,000 101000- 11.11- 53490 OTHER CURRENT CHARGES 1,769 31023 4,036 1,500 1,750 250 16.66 53510 OFFICE SUPPLIES .,286 136 778 11000 1,500 500 50.00 53520 OPERATING SUPPLIES 10.577 7,592 13,368 8,500 16,500 81000 94.11 53540 BOOKS, PUBLCTIONS,SUBSCRP 2,336 566 994 11300 1,500 200 15.38 53550 MISCELLANEOUS 5,262 1,757 2,433 50,000 51000 45,000- 90.00- 56620 BUILDING 0 0 0 0 0 0 .00 56630 IMPROVE. OTHER THAN ELDGS 0 22,225 0 0 25.000 25,000 100.00 56640 MACHINERY AND EQUIPMENT 16,028 23,145 12,092 17,427 6,155 11,272- 64.68- 56651 PORT AUTHORITY EXPENSES 519 286,114 0 0 0 0 .00 56653 URBAN & COMM FORESTRY GRT 0 0 0 0 0 0 .00 56654 COMMUNITY DEV BLK GRANT 0 0 0 0 0 0 .00 56655 BEAUTIFICATION GRANT EXP 0 0 29,824 0 10,869 10,869 100.00 56660 RECREATION TRUST EXPENSES 3,423 0 0 0 0 0 .00 56670 FL DEPT OF NATURAL RESOUR 0 0 0 0 0 0 .00 57710 DEBT SERVICE-- FRINCIFAL 85,415 90,837 0 0 0 0 .00 57720 DEBT SERVICE -- INTEREST 2,983 1,562 0 0 0 0 .00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------- 591,744 903,577 532,468 593,463 640,699 47,236 7.95 - - - - -- Page - 38 i . f 6:39 1 t f [ t PRI ED If T I 'SISl ORTJ t [ I f [ 3G0 FUND' 010 GENERAL FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 *--- -- - - -- -- 1995 ---- --- --- --* OBJ ACCOUNT NAME -------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE X INCREASE ------------- - - - - -- 10581 INTERFUND TRANSFERS 70585 TRANSFER TO SELF —INS FUND 0 0 0 0 0 0 .00 -------------------------------------------------------------------------------I------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 0 0 0 0 0 0 .00 ---------------------------------------------------------- TOTALS FUND 010 GENERAL FUND 4,64,431 5,412,440 5.167.478 5,515.277 5.831,378 316.101 5.73 Page - 39 I i f t f t I 1 t 1 t ! f f ( i f f THE WATER AND WASTEWATER FUND Page - 40 6.4i i PR(j =D Ef T At SISt ORT[ [ f f 3G01l FUND! 040 WATER AND SEWER FU14D BUDGET YEAR 1995 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 --- -- --- - -- 1995 ------ - - - - -- ---------------------------------------------------------------------------------------------------------------------------------- REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE % INCREASE 34331 WATER SALES 1,318,608 1,480,139 1,412,787 1,610,000 1,923,633 313,633 19.48 34332 WATER CONNECTION FEES 0 0 43,515 35,000 45,000 10,000 28.57 34335 MISC. INCOME -WATER 5,255 12,680 1,251 2,500 500 21000- 80.00- 34336 HYDRANT RENTAL 16,813 17,838 14,400 18,750 0 18,750- 100.00- 34337 PENALTIES 53,993 61,345 63,111 100,000 50,000 50,000- 50.00- 34338 SERVICE CHARGES 22,810 23,425 24,615 27,000 28,000 11000 3.70 34339 WATER DEVELOPMENT FEES 0 0 0 0 0 0 .00 34350 BALANCE AT CONVERSION 0 0 0 0 0 0 .00 34351 SEWER USE SALES 0 0 0 0 0 0 .00 34352 SEWER CONNECTION FEES 0 0 0 0 0 0 .00 34354 MISC. INCOME -SEWER 0 0 0 0 0 0 .00 34355 OTHER INC -RET CK FEES 3,823 4,857 4,464 4,000 5,000 11000 25.00 34359 WASTEWATER DEVELOP. FEES 0 0 0 0 0 0 .00 34360 INTEREST EARNINGS -WATER 203 0 0 57,773 60,000 2,227 3.85 34361 INTEREST EARN -R &R FUND 1,791 3,030 3,887 0 0 0 .00 34362 INT EARN -WATER RATE STABI 9,412 13,213 12,380 0 0 0 .00 34363 INT EARNED -DEBT SVC RES 85,767 173,767 27,129 0 0 0 .00 34364 INT EARNED - CAPITALIZED IN 72,17 14,870 3,435 0 0 0 .00 34365 INT EARNED-PRINCIPAL A/C 0 0 2,108 0 0 0 .00 34370 APPROPRI. RET.EARN WATER 0 0 0 0 0 0 .00 34551 SEWER USE SALES 678,353 807,972 1,141,468 1,500,000 1,76,752 286,752 19.11 34552 SEWER CONNECTION FEES 0 0 30,900 18,000 25,000 7,000 38.88 34553 REUSE SALES 0 0 0 27,000 35,000 81000 29.62 34554 MISC. INCOME SEWER. 1 0 0 0 0 0 .00 34555 OTHER INCOME 906 219 1,292 0 0 0 .00 34556 REUSE CONNECTION FEES 0 0 85,750 150,000 50,000 100,000- 66.66- 34561 INTEREST EARNINGS -SEWER 76 0 0 100,000 70,000 30,000- 30.00- 34562 INT EARN -SEWER RATE STABI 1,340 11900 2,399 0 0 0 .00 34571 APPROPRI. RET.EARN SEWER 0 0 0 0 0 0 .00 34 GENERAL GOVT. FEES 2,271,323 2,615,255 2,874,891 3,650,023 4,078,885 428,862 11.74 36110 INTEREST EARNINGS 69,976 46,758 0 0 0 0 .00 36111 INTEREST EARNINGS -SEWER 0 0 0 0 0 0 .00 36120 SINKING FUND INTEREST EAR 0 0 0 0 0 0 .00 36139 INTEREST EARN -WATER REVEL 0 0 0 0 0 0 .00 36150 INTEREST -SUN BANK BAN LOA 0 0 0 0 0 0 .00 36159 INTEREST EARN -SWR DEVELOP 0 0 0 0 0 0 .00 36170 INTEREST INCOME ASSESSMEN 0 0 0 0 0 0 .00 36370 ASSESSMENTS REVENUE 0 0 0 1,580,605 1,580,605 0 .00 36442 INSURANCE PROCEEDS /EQUIP 0 0 0 0 0 0 .00 36510 SALE OF SURPLUS MATERIAL 730 0 775 0 0 0 .00 36690 W&S CONTRIB & DONATIONS 0 0 0 0 0 0 .00 36930 REFUND OF PRIOR YEAR EXPE 0 160 109 0 0 0 .00 36990 OTHER MISC REV GAIN REFUN 0 0 0 0 0 0 .00 36 MISCELLANEOUS REV 70,706 46,918 884 1,580,605 1,580,605 0 .00 38010 APPROPRIATED RET.EARN 0 0 0 0 0 0 .00 38140 TRANS FROM WATER RATE STA 0 0 0 359,139 240,365 118,774- 33.07- Page - 41 �6,4,�� I PRI ED t =T 4 ISIE1 'ORTI I I BGOf 3 FUND: 040 WATER AND SEWER FUND BUDGET YEAR 1995 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 *- ---- - - ---- 1995 ----- -- - - - - -* --------------------------------------------------------------------------------------------------- REVENUE REVENUE REVENUE BUDGET PROPOSED ----- DIFFERENCE % ------- - INCREASE - - - -- - - --- 38141 TRANS FROM SEWER RATE STA 0 0 0 158,000 0 158,000— 100.00- 38142 TRANSFER FROM SEWER CONST 7,059,366 16,593,130 0 0 0 0 .00 38143 TRANSFER FROM CONST FUND 6,544,336 652,873 0 150,000 0 150,000— 100.00- 38144 TRANS FROM WR & SWR DEVEL 0 132,884 0 27,765 0 27,765— 100.00- 38310 CONTRIB FROM GENERAL FUND 0 0 0 0 0 0 .00 38401 PROCEEDS FRM L/T DEBT 0 0 0 0 39,000 39,000 100.00 38 NON— REVENUES 13,603,702 17,378,887 0 694,904 279,365 415,539— 59.79 — ---------------------------------------------------------------------------------------------------------------------------- TOTAL BUDGET PROPOSED --------------------------------------------------------------------------------------------------------------------------- 15,945,731 20,041,060 2,875,775 5,925,532 5,938,855 13,323 .22 - - - --- Page — 42 v6; 41 f t PREJ .D If T Al SISI ORT [ f 3G01J FUND; 040 WATER AND SEWER FUND BUDGET YEAR 1995 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 ----- - - - - -- 1995 ------- - - - - -* --------------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE - - - - -- -- 51120 REGULAR SALARIES & WAGES 682,300 701,649 779,159 859,103 905,032 45,929 5.34 51125 MISC PERSONAL COSTS 0 0 0 36,055 45,196 9,141 25.35 51126 MISC PERS BURDENED COST 0 0 0 0 9,232 9,232 100.00 51140 OVERTIME 321126 67,137 46,201 24,000 24,000 0 .00 51210 FICA TAXES 51,790 56,085 61,292 67,328 71,033 3,705 5.50 51220 RETIREMENT CONTRIBUTIONS 97,549 108,948 136,375 176,121 146,447 29,674- 16.84- 51230 LIFE AND HEALTH INSURANCE 81,602 87,775 107,921 120,345 122,421 2,076 1.72 51240 WORKER'S COMPENSATION 27,551 48,776 46,535 60,010 64,353 4r343 7.23 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 51 PERSONAL SERVICES 972,918 1,070,370 1,177,483 1,342r962 1,387,714 44.752 3.33 52310 PROFESSIONAL SERVICES 17,015 13,546 17,363 24,000 19,000 5,000- 20.83- 52320 ACCOUNTING AND AUDITING, 25,556 23,250 17,325 20,300 26,300 61000 29.55 52340 OTHER CONTRACTUAL SERVICE 3,172 3,748 4,390 15,200 7,850 7,350- 48.35- 52 PROFESSIONAL SERVICE 45,743 40,544 39,078 59,500 53,150 6,350- 10.67- 53360 VEHICLE REPAIRS 6.:19 6,711 14,750 9,000 10,500 1,500 16.66 53370 GAS, OIL &. DIESEL EXPENSE 13,934 13,822 14,628 14,700 15,000 300 2.04 53400 TRAVEL AND PER DIEM 3,656 5.006 6,491 7,618 91100 1,482 19.45 53410 COMMUNICATIONS SERVICES 9,046 10,344 7,088 11,500 10,000 1,500- 13.04- 53420 TRANSPORTATION 13,829 17,325 15,726 18,000 16,500 1,500- 8.33- 53430 UTILITY SERVICES 149,132 170,654 182r557 238,000 227,000 111000- 4.62- 53440 RENTALS &. LEASES 5,326 5,926 5,573 5,000 5,500 500 10.00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 65,623 59,282 67,471 93,000 73,000 20,000- 21.50- 53470 PRINTING AND BINDING 2,176 2,906 3,835 3,500 3,500 0 .00 53480 PROMOTIONAL ACTIVITIES 18 726 1,232 6,000 21000 4,000- 66.66- 53490 OTHER CURRENT CHARGES 3.639 4,508 16,206 5,300 12,200 6,900 130.18 53492 BAD DEBT EXPENSE 6,615 14,426 0 0 0 0 .00 53510 OFFICE SUPPLIES ,'_,689 5.271 21392 3,250 2,800 450- 13.84- 53520 OPERATING SUPPLIES 28,455 43,201 51,744 40,800 48,000 7,200 17.64 53521 CHEMICAL SUPPLIES 117,112 102,726 98,191 117,000 120,000 31000 2.56 53530 ROAD MATERIALS & SUPPLIES 0 0 0 0 0 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 4,865 18,656 23.555 23,358 91600 13,758- 58.90- 53550 MISCELLANEOUS 29 84 150 150 250 100 66.66 53 OPERATING EXPENSES 432,263 481,574 511,589 596,176 564,550 31,226- 5.23- 56620 BUILDING 0 0 0 0 4.000 4,000 100.00 56630 IMPROVE. OTHER THAN BLDGS 0 0 121,941 183,000 103,000 801000- 43.71- 56640 MACHINERY AND EQUIPMENT 0 0 51,277 46,651 116,242 69,591 149.17 56652 CONSRUCTION IN PROGRESS 0 0 0 0 0 0 .00 56690 DEPRECIATION EXPENSE = 74,342 453,438 0 0 0 0 .00 56691 DEPRECIATION EXP- CONTRIE 0 0 0 0 0 0 .00 56 CAPITAL OUTLAYS 274,342 453,438 173,218 229,651 223,242 6.409- 2.79- 57710 PRINCIPAL (1991 REV ISONDS 0 0 185,082 359 ,835 21,600 338,235- 93.99- Page - 43 Page - 44 v6:4 PRf` ED If T f[ 'SISf ORTJ [ L iw r FUND! 040 WATER AND SEWER FUND BUDGET YEAR 1995 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1992 1993 1994 1994 #----- - -- --- 1995 --- --- ------ ORG EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE 7. INCREASE 57711 PRINCIPAL 1993 REF BONDS 0 0 50,417 727,483 1,068,548 341,065 46.88 57712 PRINCIPAL SRF LOAN 1990 0 0 0 569,360 559,360 101000- 1.75- 57713 PRINCIPAL SRF LOAN 91/92 0 0 0 1,428,694 1,428,694 0 .00 57720 INTEREST (1991 REV BOND) 6,568 452,215 766,794 5,836 7,200 1,364 23.37 57730 BOND ISSUANCE COSTS -1991 21,071 24,176 0 0 0 0 .00 57731 GULF BZ ESCROW AGENT FEES 11200 11200 11200 0 0 0 0 .00 57732 '91&'93 REGIST /PAY AG FEE 1,610 1,500 1,500 0 0 0 .00 57740 LOSS ON REFUNDING DEBT 0 1,369,478 0 0 0 .00 57 DEBT SERVICE 30,449 1,848,569 1,004,993 3,091,208 3,085,402 5,806- .18- 59990 LOSS ON DISPOSAL OF EQUIP 2,051 1,230,713 0 0 0 0 274 .00 1.33 59991 OPERATING CONTINGENCY 0 0 0 20,567 20,841 59 NON - OPERATING 21,051 1,230,713 0 20,567 20,841 274 1.33 70581 TRANSFER TO GEN FUND 100,000 ,200,000 142,159 142,159 150,247 81088 5.68 70582 TRANSFER TO DEBT SERVICE 0 0 0 0 0 0 0 .00 705013 TRANSFER. TO CAPITAL IMPRO 0 0 0 223,309 223,309 0 .00 70585 TRANSFER TO SELF -INS FUND 0 0 0 0 0 0 .00 70586 TRANSFER TO RATE STABILIZ 0 0 0 0 0 220,000 0 230,000 10,000 .00 4.54 70587 TRANSFER TO RENEWAL &REPL 0 0 70 INTERFUND TRANSFERS 100,000 2001000 142,159 585,468 603,556 18,088 3.08 ------------------------------------------------------------------------------- PROPOSED TOTAL BUDGET -------,8 ---------------`------------------------------------------------------------------------------ 157,766 5,325,208 3,048,520 5,925,532 - - - - -- 5,938,855 13,323 .22 Page - 44 6:5 j° PR ED T .ISIS --- ORTr FUND' 040 WATER AND SEWER FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET 1992 1993 1994 1994 *--- -- ------ 1995 ----- -------* ORG OBJ --------------------------------------------------------------------------- ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 40533 WATER UTILITY 51120 REGULAR SALARIES & WAGES 251,064 255,651 250,797 285,998 284,553 1,445- 14,278 .50- 813.09 51125 MISC PERSONAL COSTS 0 0 0 1,756 0 16,034 2,896 2,896 100.00 51126 MISC PERS BURDENED COST 0 0 0 15,839 10,000 10,000 0 .00 51140 OVERTIME 12,413 19,031 31,181 20,854 19,761 22,644 22,533 111- .49- 51210 51220 FICA TAXES RETIREMENT CONTRIBUTIONS 37,050 39,787 45,828 59,200 47,128 12,072- 20.39- 51230 LIFE AND HEALTH INSURANCE 28,054 29,791 31,140 37,279 37,279 0 90- .00 51240 WORKER'S COMPENSATION 8,686 12,798 11,220 16,546 16,456 0 .54- 51250 UNEMPLOYMENT COMPENSATION 0 0 0 11,491 0 10,000 0 81000 21000- .00 20.00- 52310 PROFESSIONAL SERVICES 12,456 8,588 7,550 81600 11,550 2,950 34.30 52320 ACCOUNTING AND AUDITING 11,278 10,000 21000 2,200 200 10.00 52340 OTHER CONTRACTUAL SERVICE 21162 2,016 1,796 11000 11000 0 .00 53360 VEHICLE REPAIRS 602 240 248 1,036 11200 11000 200- 16.66- 53370 GAS, OIL & DIESEL EXPENSE 11318 1,113 21094 21018 21100 82 4.06 53400 TRAVEL AND PER DIEM 11132 1,477 2,157 2,500 2,500 0 .00 53410 COMMUNICATIONS SERVICES 2,458 3,351 91161 10,000 10,000 0 .00 53420 TRANSPORTATION 9,237 11,786 57,168 881000 80,000 81000- 9.09- 53430 UTILITY SERVICES 83,769 83,647 1,024 1,000 1,000 0 .00 53440 RENTALS & LEASES 941 S79 0 0 .00 53450 INSURANCE O 19,571 0 9,287 0 14,224 0 10,000 15,000 5,000 50.00 53460 REPAIR AND MAINTENANCE 731 11000 11000 0 .00 53470 PRINTING AND BINDING 1,139 1,014 59 11000 11000 0 .00 53480 PROMOTIONAL ACTIVITIES 18 726 930 11000 2,200 1,200 120.00 53490 OTHER CURRENT CHARGES 461 11038 0 0 53492 BAD DEBT EXPENSE 6,615 14,426 0 553 0 1,500 11300 200- .00 13.33- 53510 OFFICE SUPPLIES 11504 3,057 12,511 12,000 16,000 4,000 33.33 53520 OPERATING SUPPLIES 10,431 19,151 89,756 71,209 87.000 921,000 5,000 5.74 53521 CHEMICAL SUPPLIES 111,015 0 0 .00 53530 ROAD MATERIALS & SUPPLIES 0 0 0 3,449 0 2,358 21600 242 10.26 53540 BOOKS, PUBLCTIONS,SUBSCRF 21210 14,345 0 100 100 100.00 53550 MISCELLANEOUS 17 58 95 0 0 0 .00 56630 IMPROVE. OTHER THAN BLDG5 0 0 0 0 5.373 31300 16.000 12,700 384.84 56640 MACHINERY AND EQUIPMENT 0 0 0 0 .00 56652 CONSRUCTION IN PROGRESS 0 0 0 0 0 0 .00 56690 DEPRECIATION EXPENSE 118,927 252,632 0 0 0 56691 DEPRECIATION EXP- CONTRIB O 0 0 0 169.583 0 342,567 11300 341.267- .00 99.62- 57710 PRINCIPAL (1991 REV BONDS 0 0 50,417 727,483 1,06 ,548 341,065 46.88 57711 PRINCIPAL 1993 REF BONDS 0 0 0 0 .00 57720 INTEREST (1991 REV BOND) 0 440,133 760,879 0 0 57730 BOND ISSUANCE COSTS -1991 21,071 24,176 0 0 0 0 .00 57731 GULF BZ ESCROW AGENT FEES 11200 11200 11200 0 0 0 .00 57732 '91 &'93 REGIST /PAY AG FEE 1,610 1,500 1,500 0 0 0 .00 57740 LOSS ON REFUNDING DEBT 0 1,369,478 0 0 0 0 .00 59990 LOSS ON DISPOSAL OF EQUIP 102 1,403 0 0 0 3,356 5.000 1,644 .00 48.98 59991 OPERATING CONTINGENCY 0 O 0 0 0 .00 70581 TRANSFER TO GEN FUND O 0 0 0 0 0 .00 70582 TRANSFER TO DEBT SERVICE O 0 0 Page - 45 V T! C// T T 1 f f 1 j PRf ED :T 4 SIst ORTI I I I I 3GO f 6:51 FUND. 040 WATER AND SEWER FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 #-- --- - - ---- 1995 ---- ---- - - - -�► OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE Y. INCREASE ----------------------------------------------------------------------------------------------------------------------------------- 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 90,000 75,000 15,000— --------- - - 16.66 — - --- - - -- ------------------------------------------------------------------------------------------- ORG ------------------------------------------------------------------------------------------------- SUBTOTALS 777,542 2,756,539 1,561,023 1,842,305 1,853,277 10,972 - - - --- .59 — Page — 46 6.5[ 1 r f PRI .D It :T 4 'SISt ORTI I I 3GOi FUND' 040 WATER AND SEWER FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 ----- - - - - -- 1995 ------ - - ---- OBJ ACCOUNT NAME ----------------------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE - - - - -- 40535 SEWER UTILITY 51120 REGULAR SALARIES & WAGES 197,723 205,297 304,940 329,376 397,549 68,173 20.69 51125 MISC PERSONAL COSTS 0 0 0 12,649 12,351 298- 2.35- 51126 MISC PERS BURDENED COST 0 0 0 0 3,857 3,857 100.00 51140 OVERTIME 8,949 20,849 19,319 10,000 10,000 0 .00 51210 FICA TAXES 15,162 16,674 24,173 25,771 31,178 5,407 20.98 51220 RETIREMENT CONTRIBUTIONS 28,234 31,838 52,1.79 67,375 63,010 4,365- 6.47- 51230 LIFE AND HEALTH INSURANCE 21,542 23,572 42,090 41,504 49,748 8,244 19.86 51240 WORKER'S COMPENSATION 4,884 8,449 11,914 17,658 22,571 4,913 27.82 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 4,319 4,090 5,672 13,000 10,000 3,000- 23.07- 52320 ACCOUNTING AND AUDITING 11,278 10,000 7,550 81600 11,550 2,950 34.30 52340 OTHER CONTRACTUAL SERVICE 960 1,147 2,334 10,000 2,850 7,150- 71.50- 53360 VEHICLE REPAIRS 1,584 1,861 7,968 21000 2,500 500 25.00 53370 GAS, OIL & DIESEL EXPENSE 3,344 3,014 41421 3,500 4,000 500 14.28 53400 TRAVEL AND PER DIEM 1,379 3,362 2,777 1,600 31000 1,400 87.50 53410 COMMU141CATIONS SERVICE 41996 4,920 3,506 6,000 5,500 500- 8.33- 53420 TRANSPORTATION 41331 5,214 6,175 7,500 61000 1,500- 20.00- 53430 UTILITY SERVICES 63,625 85,223 1231963 148,000 145,000 31000- 2.02- 53440 RENTALS & LEASES 1,834 2,268 1,943 1,500 2,500 11000 66.66 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 36,127 43,043 41,725 75,000 48,000 27,000- 36.00- 53470 PRINTING AND BINDING 616 1,251 2,527 1,500 1,500 0 .00 53480 PROMOTIONAL ACTIVITIES 0 0 1,173 51000 11000 4,000- 80.00- 53490 OTHER CURRENT CHARGES 31048 11892 13,763 4,000 5,000 11000 25.00 53510 OFFICE SUPPLIES 520 1,841 1,373 750 750 0 .00 53520 OPERATING SUPPLIES 10,236 16,616 29,535 20,000 221000 21000 10.00 53521 CHEMICAL SUPPLIES 6,097 12,970 26,982 30,000 281000 21000- 6.66- 53530 ROAD MATERIALS & SUPPLIES 0 0 0 0 0 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 11083 2,651 16,902 17,200 41000 13,200- 76.74- 53550 MISCELLA14EOUB 12 0 32 50 50 0 .00 56620 BUILDI14G 0 0 0 0 4,000 4,000 100.00 56630 IMPROVE. OTHER THAN BLDGS 0 0 84,913 150,000 50,000 100,000- 66.66- 56640 MACHINERY AND EQUIPMENT 0 0 21,933 181000 54,242 36,242 201.34 56652 CONSRUCTION IN PROGRESS 0 0 0 0 0 0 .00 56690 DEPRECIATION EXPENSE 101,064 144,111 0 0 0 0 .00 56691 DEPRECIATION EXP- CONTRIB 0 O 0 0 0 0 .00 57710 DEBT SERVICE -- PRINCIPAL 0 0 15,499 17,268 19,000 1,732 10.03 57712 PRINCIPAL SRF LOAN 1990 0 0 0 569,360 559,360 101000- 1.75- 57713 PRINCIPAL SFr` LOAN 91/92 0 O 0 1,428,694 1,428,694 0 .00 57720 INTEREST - VACTOR TRUCK 6,568 12,082 5,915 5,836 7,200 1,364 23.37 57730 DEBT SVC- INTEREST- MUNICIP 0 0 0 0 0 0 .00 59990 LOSS ON DISPOSAL OF EQUIP 1,503 1,229,310 0 0 0 0 .00 59991 OPERATING CONTINGENCY O O 0 17,211 15,841 1,370- 7.96- 70561 TRANSFER TO GEN FUND 100,000 200,000 142,159 142,159 150,247 81088 5.68 70582 TRANSFER TO DEBT SERVICE 0 0 0 0 0 0 .00 70583 TRANSFER TO CAPITAL !MPRO 0 0 0 223,309 2231309 0 .00 7C5e5 TRANSFER TO SELF -INS FUND v 0 0 0 0 0 .00 Page - 47 f 6;51 1 i I f PRr ED g T f(__..'SISl ORTI i [ I i t 3GOI FUND: 040 WATER AND SEWER FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 ----- - - - - -- 1995 --- -- -- -- -- -* OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE ----------------------------------------------------------------------------------------------------------------------------------- 70586 TRANSFER TO RATE STABILIZ 0 0 0 0 0 0 .00 70587 TRANSFER --------------------------------------------------------------------------------------------------------------- TO RENEWAL &REPL 0 0 0 130,000 155,000 25,000 19.23 -------------------------------------------------------------------------------=----------------- ORG SUBTOTALS 641,018 2,093,545 1,025,355 3,561,370 3,560,357 1,013— .02— -------- - - - - -- Page — 48 r 1 6-51 r 1 i I f PR :D If T Al S I S f ORT f ( [ 1 f I 1GO it FUND 040 WATER AND SEWER FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 *----- - -- --- 1995 ------- - - - - -* OBJ ACCOUNT NAME ------------------------------------------------------------------------------------------------------------------ EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE R INCREASE ----------- - - - - -- 40536 WATER FIELD OPERATIONS 51120 REGULAR SALARIES & WAGES 233,513 240,701 223,422 243,729 222,930 20,799- 8.53- 51125 MISC PERSONAL COSTS 0 0 0 21,650 16,811 4,839- 22.35- 51126 MISC PERS BURDENED COST 0 0 0 0 2,479 2,479 100.00 51140 OVERTIME 10,764 15,107 11,043 41000 4,000 0 .00 51210 FICA TAXES 17,597 18,557 17,358 18,913 17,322 1,591- 8.41- 51220 RETIREMENT CONTRIBUTIONS 32,265 37,323 38,368 49,546 36,309 13,237- 26.71- 51230 LIFE AND HEALTH INSURANCE 32,006 34,412 34,691 41,562 35,394 6,168- 14.84- 51240 WORKER'S COMPENSATION 13,981 27,529 23,401 25,806 25,326 480- 1.86 - 51250 UNEMPLOYMENT COMPENSATION 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 240 868 200 11000 11000 0 .00 52320 ACCOUNTING AND AUDITING 31000 3,250 2,225 31100 3,200 100 3.22 52340 OTHER CONTRACTUAL SERVICE 50 585 260 31200 21800 400- 12.50- 53360 VEHICLE REPAIRS 31933 4,610 6,534 6,000 7,000 11000 16.66 53370 GAS, OIL & DIESEL EXPENSE 9,272 9,695 9,171 10,000 10,000 0 .00 53400 TRAVEL AND PER DIEM 1,145 167 1,620 4,000 41000 0 .00 53410 COMMUNICATIONS SERVICES 1,592 2,073 1,425 3,000 21000 11000- 33.33- 53420 TRANSPORTATION 261 325 390 500 500 0 .00 53430 UTILITY SERVICES 1,738 1,784 1,426 21000 21000 0 .00 53440 RENTALS & LEASES 2,551 2,779 2,606 2,500 21000 500- 20.00- 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 9,925 6,952 11,522 81000 10,000 21000 25.00 53470 PRINTING AND BINDING 421 641 577 11000 11000 0 .00 53490 OTHER CURRENT CHARGES 130 1,578 1,513 300 5,000 4,700 1566.66 53510 OFFICE SUPPLIES 665 373 466 11000 750 250- 25.00- 53520 OPERATING SUPPLIES 7,788 7,434 91698 8,800 10,000 11200 13.63 53521 CHEMICAL SUPPLIES 0 0 0 0 0 0 .00 53540 BOOKS, PUBLCTIONS,SUSSCRP 1,572 1,660 3,204 31800 31000 800- 21.05- 53550 MISCELLANEOUS 0 26 23 100 100 0 .00 56630 IMPROVE. OTHER THAN BLDGS 0 0 37,028 33,000 53,000 20,000 60.60 56640 MACHINERY AND EQUIPMENT 0 0 23,971 25,351 46,000 20,649 81.45 56690 DEPRECIATION EXPENSE 54,351 56,695 0 0 0 0 .00 56691 DEPRECIATION EXP- CONTRIB 0 0 0 0 0 0 .00 57710 DEBT SERVICE -- PRINCIPAL 0 0 0 0 11300 11300 100.00 57720 DEBT SERVICE -- INTEREST 0 0 0 0 0 0 .00 57730 POND ISSUANCE COSTS 0 0 0 0 0 0 .00 57740 LOSS ON REFUNDING DEBT 0 O 0 0 0 0 .00 59990 LOSS ON DISPOSAL OF EQUIP 446 0 0 0 0 0 .00 59991 OPERATING CONTINGENCY O 0 0 0 0 0 .00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS ---------------------------------------------------------------------------------------------- 439,206 475,124 462,142 521,857 525,221 3,364 ----------- .64 - - - - -- Page - 49 6:51 -- f I t t I PRt D I " :T Pf .'SIS ORTj r r t t I 3G01l FUND% 040 WATER AND SEWER FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 #- ---- - - - - -- 1995 ------- - -- - -* OBJ ----------------------------------------------------------------------------------------------------------------------------------- ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE 40581 INTERFUND TRANSFERS 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 LREPL 0 0 0 0 0 0 .00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 0 0 0 0 0 0 .00 TOTALS FUND 040 WATER AND SEWER F 1,857,766 5.325.208 3,048,520 5,925,532 5,938,855 13,323 .22 Page — 50 I t r t r r r f t r I I I [ E 1 r f ! THE REFUSE COLLECTION FUND Page - 51 .6: 5t I 1 t f t PRI ED [ ET 4 lSIj '0R 1-1 1 [ f ! 1 BGOI_ 3. FUND: 047 REFUSE FUND BUDGET YEAR 1995 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1992 1993 1994 1994 *----- - - - - -- 1995 ------- - - - - -* ACCOUNT ---------------------------------------------------------------------------------------------------------------------------------- REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE % INCREASE 33439 STATE RECYCLING -ED GRANT 22,286 6,239 20,661 19,146 19,146 0 .00 33 INTERGOVERNMENT REV 22,286 6,239 20,661 19,146 19,146 0 .00 34341 REFUSE COLLECTION FEES 864,248 932,466 867,642 953,000 996.000 43,000 4.51 34342 RECYCLING FEE 82,388 84,445 78.629 85,000 86,000 11000 1.17 34 GENERAL GOVT. FEES 946,636 1,016,911 946,271 11038,000 1,082,000 44.000 4.23 36110 INTEREST EARNINGS 26,686 17.125 0 18,000 18,000 0 .00 36210 MISC. INCOME 7,320 19,582 5,145 11000 5,000 4,000 400.00 36410 SALES /LOSS OF FIXED ASSET 0 0 0 0 0 0 .00 36510 SALES /SURPLUS 1,600 0 8,500 0 0 0 .00 36930 REFUND OF PRIOR YEAR EXPE 0 0 0 0 0 0 .00 36 MISCELLANEOUS REV 35,606 36,707 13.645 19,000 231000 4,000 21.05 38010 APPROPRIATED RET. EARN. 0 0 0 102,489 57,801 44,688- 43.60- 38020 APPROPRIATED RESERVE 0 0 0 153,990 14,350 139,640- 90.68- 38110 TRANSFER FRM GENERAL FUND 0 0 0 0 0 0 .00 38 NON - REVENUES 0 0 0 256,479 72,151 184,328- 71.86 - ---------------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------------------------------------------------------------- TOTAL BUDGET PROPOSED 1,004,528 1,059,857 980,577 1.332,625 1,196,297 136,328- 10.23 - Page - 52 6:51 r t E f f' PRf ED g T 4 'SIS1 ORTI I [ f [ I 3G01 FUND: 047 REFUSE FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 *----- - - - - -- 1995 --- ---- - - - - -* OBJ ACCOUNT NAME ---------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE ------------------------ - - - - -- 47534 REFUSE UTILITY 51120 REGULAR SALARIES & WAGES 445,884 386,506 366,404 403,861 368,311 35,550- 8.80- 51125 MISC PERSONAL COSTS 0 0 0 0 11,049 11,049 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 4,534 4,534 100.00 51140 OVERTIME 908 21899 432 21000 21000 0 .00 51210 FICA TAXES 32,642 291128 27,249 31,048 28,329 2,719- 8.75- 51220 RETIREMENT CONTRIBUTIONS 60,216 63,476 62,836 81,172 59,250 21,922- 27.00- 51230 LIFE A14D HEALTH INSURANCE 53,218 53,930 50,976 47,618 53,568 5,950 12.49 51240 WORKER'S COMPENSATION 36,680 64,554 48,191 61,720 61,563 157- .25- 51250 UNEMPLOYMENT COMPENSATION 52 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 636 0 0 0 0 0 .00 52320 ACCOUNTING AND AUDITING 5,000 5,500 31900 5,400 5,800 400 7.40 52340 OTHER CONTRACTUAL SERVICE 2851199 304,459 259,339 319,650 322,440 2,790 .87 53360 VEHICLE REPAIRS 331951 36,600 21,496 25,000 10,000 15,000- 60.00- 53370 GAS, OIL & DIESEL EXPENSE 281092 30,389 22,193 32,000 27,000 5,000- 15.62- 53400 TRAVEL AND PER DIEM 473 346 139 500 500 0 .00 53410 COMMUNICATIONS SERVICES 0 64 0 350 350 0 .00 53420 TRANSPORTATION 41622 5,840 4,329 61500 6,000 500- 7.69- 53430 UTILITY SERVICES 3,165 3,265 2,647 2,600 5,000 21400 92.30 53440 RENTALS & LEASES 705 31939 589 700 500 200- 28.57 - 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 111919 13,619 7,246 7,500 81000 500 6.66 53470 PRINTING AND BINDING 724 993 540 500 21200 1,700 340.00 53480 PROMOTIONAL ACTIVITIES 0 0 818 0 0 0 .00 53490 OTHER CURRENT CHARGES 4,894 8,560 17,565 5,000 7,500 2,500 50.00 53510 OFFICE SUPPLIES 3-566 636 111 600 600 0 .00 53520 OPERATING SUPPLIES 8,141 11,805 81103 12,600 14,000 1,400 11.11 53540 BOOKS, PUBLCTIONS,SUBSCP,P 884 497 448 11000 600 400- 40.00- 53550 MISCELLANEOUS 124 151 153 200 500 300 150.00 56630 IMPROVE. OTHER THAN BLDGS 0 0 0 5,400 0 5,400- 100.00- 56640 MACHINERY AND EQUIPMENT 0 0 153,990 153,990 57,000 96,990- 62.98- 56690 DEPRECIATION EXPENSE 44,506 42,593 39,171 35,000 42,800 7,800 22.28 56691 DEPRECIATION EXP- CONTP.IS 0 0 0 0 0 0 .00 59990 LOSS ON DISPOSAL OF EQUIP 0 763 0 0 0 0 .00 70581 TRANSFER TO GEN FUND --------------------------------------------------------------------------------------------------------------- 0 76,007 90,716 90,716 96,903 6,187 6.82 ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 11063100i 1,146,519 11190,081 1,332,625 1,196,297 1361328- 10.23 - 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 1,063,001 11146,519 -------------------------------------------------------------------- 111901081 1,332,625 1,196,297 136,328- 10.23- Page - 53 I 1 1 1 1 1 1 1 1 1 1 1 1 1 1 E f F f THE STORM WATER MANAGEMENT /MAINTENANCE FUND Page - 54 I FUND: 048 STORMWATER MGT /MAINT FUND BUDGET YEAR 1995 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1992 1993 1994 1994 *---- - - - - - -- 1995 -------- - - - ->t ACCOUNT ---------------------------------------------------------------------------------------------------------------------------------- REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE % INCREASE 34353 STORMWATER UTILITY FEE 330,443 337,653 314,564 341,000 378,000 37,000 10.85 34 GENERAL GOVT. FEES 330,443 337,653 314,564 341,000 378,000 37,000 10.85 36110 INTEREST EARNINGS 11,259 11,975 0 5,000 6,000 11000 20.00 36510 SALES /SURPLUS 0 0 0 0 0 0 .00 36990 OTHER MISC REVENUE 737 320 0 0 0 0 .00 36 MISCELLANEOUS REV 11,996 12,295 0 5,000 6,000 11000 20.00 38010 APPROPRIATED RET. EARN 0 0 0 237,074 146,037 91,037— 38.40- 38110 TRANSFER FRM GENERAL FUND 0 0 0 0 0 0 .00 38144 TRANS FROM WR & SWR DEVEL 0 0 0 0 0 0 .00 38401 PROCEEDS FRM L/T DEBT 0 0 0 0 0 0 .00 38 NON — REVENUES 0 0 0 237,074 146,037 91,037— 38.40 — ---------------------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------------------------------•------------------------------------------------- TOTAL BUDGET PROPOSED 342,439 349,948 314,564 583,074 530,037 53,037- 9.09 - - - - - -- Page — 55 i f 6:51 1 f [ PR i D Et :T Af SIS( ORTI I 3G0 1f FUND'. 048 STORMWATER MGT /MAINT FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 #----- - - - - -- 1995 ------- - - - - -* OBJ ACCOUNT NAME EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE -------------------------------------------------------------------------------------------------------------------------- --- - - - - -- 48538 STORMWATER MANAGEMENT 51120 REGULAR SALARIES & WAGES 96,431 94,696 133,728 168,331 168,077 254- .15- 51125 MISC PERSONAL COSTS 0 0 0 0 5,042 5,042 100.00 51126 MISC PERS BURDENED COST 0 0 0 0 2,186 2,186 100.00 51140 OVERTIME 57 213 352 2,500 2,500 0 .00 51210 FICA TAXES 6,948 7,246 9,645 13,069 13,049 20- .15- 51220 RETIREMENT CONTRIBUTIONS 13,576 18,164 26,467 34,167 27,292 6,875- 20.12- 51230 LIFE AND HEALTH INSURANCE 14,313 14,686 20,506 23,648 24,612 964 4.07 51240 WORKER'S COMPENSATION 8,785 19,243 22,933 30,394 30,038 356- 1.17- 52310 PROFESSIONAL SERVICES 8,203 0 0 0 0 0 .00 50,320 ACCOUNTING AND AUDITING 4,000 4,500 3,175 4,400 4,800 400 9.09 52340 OTHER CONTRACTUAL SERVICE 10,524 10,686 9,283 10,000 10,500 500 5.00 52341 CANAL MAINT. TEMP. HELP 0 0 1,948 31900 4,000 100 2.56 53360 VEHICLE REPAIRS 15,761 9,266 9,178 10,000 7,500 2,500- 25.00- 53370 GAS, OIL & DIESEL EXPENSE 5,767 5,554 5,102 6,000 6,000 0 .00 53400 TRAVEL AND PER DIEM 0 0 92 500 500 0 .00 53410 COMMUNICATIONS SERVICES 0 64 0 0 0 0 .00 53420 TRANSPORTATION 4,432 4,755 4,642 4,000 4,000 0 .00 53440 RENTALS & LEASES 39 39 259 11000 11000 0 .00 53450 INSURANCE 0 0 0 0 0 0 .00 53460 REPAIR AND MAINTENANCE 2,876 1,255 9,707 21000 11000 11000- 50.00- 53470 PRINTING AND BINDING 593 842 480 11200 11200 0 .00 53490 OTHER CURRENT CHARGES 174 1,007 4,824 0 2,000 21000 100.00 53510 OFFICE SUPPLIES 576 413 155 500 500 0 .00 53520 OPERATING SUPPLIES 2,423 3,478 4,22E 3,500 31800 300 8.57 53530 ROAD MATERIALS & SUPPLIES 0 3,042 11,410 50,000 501000 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 0 0 383 150 400 250 166.66 53550 MISCELLANEOUS 45 146 0 250 250 0 .00 56630 IMPROVE. OTHER THAN BLDGS 0 0 22,778 150,000 125,000 25,000- 16.66- 56640 MACHINERY AND EQUIPMENT 0 0 27,269 26,750 0 26,750- 100.00- 56650 STORMWATEP. CIP PROJECT 0 0 1 °52,194 0 0 0 ,00 56652 CONSRUCTION IN PROGRESS 0 0 0 0 0 0 .00 56690 DEPRECIATION EXPENSE 15,955 25,313 14,638 17,500 16,000 1,500- 8.57- 56691 DEPRECIATION EXF- CONTRIB 0 0 0 0 0 0 .00 57710 DEBT SERVICE- -PRINCIPAL 0 0 0 0 0 0 .00 57720 DEBT SERVICE -- INTEREST 10,878 9,77° 0 0 0 0 .00 59990 LOSS ON DISPOSAL OF EQUIP 0 0 0 0 0 0 .00 70581 TRANSFER TO GEN FU14D 0 16,912 19,315 19,315 18,791 524- 2.71- 70585 TRANSFER TO SIELF -INS FUND 0 0 0 0 0 0 .00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 222,356 251,298 544,691 583,074 530,037 53,037- 9.09 - TOTALS FUND 048 STORMWATER MGT /MA 222,356 2511298 544,691 583,074 530,037 53,037- 9.09- Page - 56 [ 1 [ 1 9 a [ i [ f { ■ f f f 1 [ [ THE INTERNAL SERVICE /SELF INSURANCE FUND Page - 57 19 FUND: 050 SELF — INSURANCE FUND BUDGET YEAR 1995 SUMMARY BY OBJECT - -FINAL COMPARED TO REVISED BUDGET 1992 1993 1994 1994 #----- - - - - -- 1995 ------- - - - - -# ACCOUNT ----------------------------------------------------------------------------------------------------------------------------------- REVENUE REVENUE REVENUE BUDGET PROPOSED DIFFERENCE % INCREASE 36110 INTEREST EARNINGS 49,841 37,228 31,491 26,000 30,000 4,000 15.38 36930 REFUND OF PRIOR YEAR EXPE 0 0 4,544 0 0 0 .00 36 MISCELLANEOUS REV 49,841 37,228 36,035 26,000 30,000 4,000 15.38 38010 APPROPRIATED BALANCE 0 0 0 72,400 84,600 12,200 16.85 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 72,400 84,600 12,200 16.85 ----------------------------------------------------------------------------------------------------------------------------------- ----------------------------------------------------------------------------------------------------------------------------- TOTAL BUDGET PROPOSED 49,841 37,228 36,035 9 °,400 114,600 16,200 16.46 - - - - -- Page — 58 6.51 I PRi .D it .T Pf 5I51 URT J E I e L Soul! FUND' 050 SELF — INSURANCE FUND BUDGET YEAR 1995 -- FINAL COMPARED TO REVISED BUDGET ORG 1992 1993 1994 1994 ----- - - - - -- 1995 ----- -- - -- --* OBJ ACCOUNT NAME ------------------------------------------------------------------------------------------------------------- EXPENDED EXPENDED EXP + ENC BUDGET PROPOSED DIFFERENCE % INCREASE ----- --- ------- - - - - -- 50590 SELF — INSURANCE 51120 REGULAR SALARIES & WAGES 0 0 0 0 0 0 .00 51210 FICA TAXES 0 0 0 0 0 0 .00 52310 PROFESSIONAL SERVICES 3,371 3,053 3,725 31000 31000 0 .00 52320 ACCOUNTING AND AUDITING 4,000 61099 3,900 5,400 5,600 200 3.70 53400 TRAVEL AND PER DIEM 0 0 188 0 0 0 .00 53410 COMMUNICATIONS SERVICES 0 0 0 0 0 0 .00 53420 TRANSPORTATION 4 0 0 0 0 0 .00 53450 INSURANCE 63,480 52,329 82,906 70,000 83,000 13,000 18.57 53470 PRINTING AND BINDING 0 0 0 0 0 0 .00 53490 OTHER CURRENT CHARGES 0 0 0 0 0 0 .00 53491 CLAIMS & JUDGEMENTS 36,490 13,657 15,838 20,000 23,000 31000 15.00 53520 OPERATING SUPPLIES 0 0 0 0 0 0 .00 53540 BOOKS, PUBLCTIONS,SUBSCRP 50 0 75 0 0 0 .00 53550 MISCELLANEOUS 128 41 42 0 0 0 .00 --------------------------------------------------------------------------------------------------------------- ORG SUBTOTALS --------------------------------------------------------------------------------------------------------------- 107,523 757179 106,674 98,400 114,600 16,200 16.46 TOTALS FUND 050 SELF — INSURANCE FU 107.523 75,179 106,674 98,400 114,600 16,200 16.46 Page — 59 I I I I I I I I I I I I I I I [ I I f ACCOUNT NUMBER DESCRIPTION EXPENDITURE S /EXPENSES Page - 60 I f ! f I f f I I I I f [ 1 1 i 1 1 1 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 Performance /Compensation Plan. 51130 Other Salaries & Wages Used for Police and Fire incentive pay. 51140 Overtime Services performed in excess of regular work hour requirement. 51210 FICA Taxes Social Security Matching/Medicare Matching. 51220 Retirement Contributions Amounts contributed to the defined benefit, and 401 (a), retirement plans. 51230 Life & Health Insurance Includes life, dental, prescription, employee assistance program and health insurance premiums and benefits paid for employees. I I I I I I I I I I I I I [ I 1 1 1 1 51240 Worker's Compensation Premiums and benefits paid for worker's compensation insurance. 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 definedunder sub - objects 52310, 52320, 52330, 53460, and 53470. This includes election expenses. 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. 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 of vehicles. 9 1 E E 5 9 a [ f r / f 1 1 1 f 1 1 1 53450 Insurance All insurance carried for the protection of the City, such as fire, theft, casualty, general and professional liability, auto coverage, surety bonds, etc.. 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. ■ I ■ e s ■ ■ [ I i I ■ f 1 I I I 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 and moving expenses. 53491 Claims and Judgements Charges to the self insurance fund for claims and judgements. 53500 Street and Traffic Iight 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. 53522 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. I f i [ W E [ ■ i 9 ■ ■ ■ [ I I i I 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, jails, zoos and park and recreational buildings. This includes substantial improvements to these structures. 56630 Improve. 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. a ■ a a a ■ a a a f t 1 1 1 f ! f 1 [ 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 Expenses ' 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 Development Block Grant All expenditures of Community Development Block Grant and the City's matching of that grant. 56655 Beautification Grant Expenses All expenditures of the Beautification Grant and the City's matching of that grant. 56660 Recreation Trust 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. 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. 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.