HomeMy Public PortalAbout20130424 finance packet
Notice of Meeting and Tentative Agenda
CITY OF JEFFERSON
Finance Committee
Wednesday, April 24, 2013 at 7:30 AM
City Hall, 320 E. McCarty Street, Jefferson City, MO ~ Thomas Jefferson
Conference Room
TENTATIVE AGENDA
1. Call to Order
2. Roll Call
3. Approval of the minutes of the March 26, 2013 meeting
4. Sales Tax Report – Bill Betts
5. Monthly Budget Report – Bill Betts
6. Lodging Tax Report – Shiela Pearre
7. Resolution to Terminate Water Enterprise Fund – Shiela Pearre
8. Resolutio n to Terminate Capital Projects - Streets & Public Facilities Fund – Shiela Pearre
9. Resolution Gleaning Previously Unspent Sales Tax Money into Sales Tax F– Shiela Pearre
10. Economic Development Policy – Drew Hilpert
11. New Business
12. Old Business
13. Adjournment
NOTES
Individuals should contact the ADA Coordinator at (573) 634-6570 to request accommodations or alternative
formats as required under the Americans with Disabilities Act. Please allow three business days process the request.
CITY OF JEFFERSON
Finance Committee Meeting
Tuesday, March 26, 2013
MINUTES
The meeting was called to order by the Finance Committee Chairman, Councilman Shawn Schulte at 7:31 AM.
Roll call showed that Councilmen Schulte, Pope and Bray were in attendance. Councilman Weber and
Councilwoman Carroll were absent. Councilwoman Carroll joined the meeting at 7:34 AM.
The minutes of the February 19, 2013 meeting were reviewed and a motion to approve was made by
Councilman Bray and seconded by Councilman Pope. The minutes were approved unanimously.
The next item on the agenda was a report by Interim Finance Director, Bill Betts, covering the sales tax revenue
for March. Mr. Betts also presented the projection revisions to the General Fund Sales Tax and the C apital
Improvement Sales Tax Funds that had been discussed in previous meetings .
The next item on the agenda was a short report by the Chief Accountant, Shiela Pearre, covering the Lodging
Tax receipts to date. Lodging tax collected in February was $84,296. The total collected during the timeframe
where the rate has been 7% is $1,788,942.
The next item on the agenda was a brief status update from Ms. Pearre regarding the City’s annual audit.
The next item on the agenda was the presentation of monthly financial reports by Mr. Betts.
The next item on the agenda was a Fund Balance report by Mr. Betts
The next item on the agenda was New Business. Councilman Pope requested that the Finance Committee be
allowed to send a representative to the Benefit Committee who would liaison with staff and report back to the
Finance Committee. Councilman Pope also discussed the fact that he was considering sponsoring a bill that
would change the compensation of council members to $1 per year.
There was no old business discussed.
A motion was made by Councilman Bray and seconded by Councilman Pope to adjourn. Adjournment took
place at 8:26 AM.
As recorded by:
Shiela Pearre, Chief Accountant
Memo
To:Nathan Nickolaus
From:Shiela Pearre
Date:
Re:Sales Tax Revenues
The City received the April 1% Sales Tax in the amount
of $777,424 which is $74,988 less than projected for April.
November through April shortage is $59,436 (0.61%) in the General Fund.
1% General Sales Tax
Budget Actual
ProjectionReceipts Variance
Nov-12$615,421$615,421$0
Dec-12$982,684$982,684$0
Jan-13$764,659$764,659$0
Feb-13$703,181$703,181$0
Mar-13$992,559$1,008,111$15,552
Apr-13$852,412$777,424($74,988)
May-13$567,215$0
Jun-13$1,028,514$0
Jul-13$797,780$0
Aug-13$557,032$0
Sep-13$1,069,414$0
Oct-13$769,129$0
Total Overage/Shortfall($59,436)
1/2% Capital Improvement Tax
Budget Actual
ProjectionReceipts Variance
Nov-12$268,825$306,968$38,144
Dec-12$499,983$469,095($30,888)
Jan-13$416,244$372,459($43,785)
Feb-13$311,418$350,813$39,395
Mar-13$471,169$475,110$3,941
Apr-13$413,147$372,340($40,806)
May-13$266,340$0
Jun-13$499,328$0
Jul-13$393,021$0
Aug-13$280,801$0
Sep-13$508,966$0
Oct-13$370,760$0
Total Increase/Shortfall($34,000)
1/2% Parks Sales Tax
Budget Actual
ProjectionReceipts Variance
Nov-12$256,617 $306,831$50,214
Dec-12$457,184$468,924$11,740
Jan-13$423,675$372,447($51,228)
Feb-13$434,921$350,714($84,207)
Mar-13$299,737$475,026$175,289
Apr-13$483,381$372,242($111,139)
May-13$336,498$0
Jun-13$468,999$0
Jul-13$500,092$0
Aug-13$301,981$0
Sep-13$514,787$0
Oct-13$189,747$0
Total Increase/Shortfall($9,332)
The primary receipts would be from February monthly tax filers.
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Printed 4/8/2013
General Ledger
Trial Balance by Full Acct Number
User: spearre
Printed: 04/17/13 10:16:24
Period 01 - 05
Fiscal Year 2013
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10 General Fund
Revenue Revenue
100 Revenue
10-100-400010 Sales Tax 9,700,000.00 2,475,951.79 0.00 7,224,048.21 74.47
10-100-400020 Sales Tax Interest 0.00 0.00 0.00 0.00 0.00
R10 Sales & Use Taxes 9,700,000.00 2,475,951.79 0.00 7,224,048.21 74.47
10-100-401030 Motor Vehicle Sales Tax 403,750.00 97,919.71 0.00 305,830.29 75.75
R15 Motor Vehicle Sales Tax 403,750.00 97,919.71 0.00 305,830.29 75.75
10-100-403010 Gasoline Tax 1,100,950.00 265,089.71 0.00 835,860.29 75.92
10-100-403020 Cigarette Tax 147,000.00 40,684.80 0.00 106,315.20 72.32
R20 Other Taxes 1,247,950.00 305,774.51 0.00 942,175.49 75.50
10-100-410020 Electric Utility Lic Tax 3,225,000.00 884,158.01 0.00 2,340,841.99 72.58
10-100-410021 Electric Utility-AUDIT 0.00 0.00 0.00 0.00 0.00
10-100-410030 Gas Utility License Tax 900,000.00 474,493.57 0.00 425,506.43 47.28
10-100-410031 Gas Utility-AUDIT 0.00 0.00 0.00 0.00 0.00
10-100-410050 Telephone Utility Lic Tax 0.00 0.00 0.00 0.00 0.00
10-100-410051 Cell Phone Utility Tax 0.00 0.00 0.00 0.00 0.00
10-100-410052 TelephoneCell Utility Tax 2,825,000.00 796,472.07 0.00 2,028,527.93 71.81
10-100-410053 TelephoneCell Utility-AUDIT 110,000.00 59,692.31 0.00 50,307.69 45.73
10-100-410060 Cable Franchise Fee 325,000.00 86,670.96 0.00 238,329.04 73.33
10-100-410061 Cable Utility-AUDIT 0.00 0.00 0.00 0.00 0.00
R30 Franchise & Utility Tax 7,385,000.00 2,301,486.92 0.00 5,083,513.08 68.84
10-100-420010 Cur Property Tax 4,600,000.00 4,456,597.92 0.00 143,402.08 3.12
10-100-420020 Del Property Tax 50,000.00 24,847.92 0.00 25,152.08 50.30
10-100-420040 Fin Inst Tax 30,000.00 30,689.00 0.00 -689.00 -2.30
10-100-420050 Prop Tax Int & Penalties 16,000.00 9,782.11 0.00 6,217.89 38.86
10-100-420055 Surtax Receipts - County Reimb 54,000.00 54,399.28 0.00 -399.28 -0.74
10-100-420060 Surtax Receipts 450,000.00 457,867.01 0.00 -7,867.01 -1.75
10-100-420080 Special Tax Rev 21,000.00 9,430.44 0.00 11,569.56 55.09
R40 Property Taxes 5,221,000.00 5,043,613.68 0.00 177,386.32 3.40
10-100-430010 Federal Grants 1,748,895.20 278,919.36 0.00 1,469,975.84 84.05
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 1
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-100-430020 State Grants 10,650.00 0.00 0.00 10,650.00 100.00
10-100-430040 Local Grants 15,594.00 20,049.51 0.00 -4,455.51 -28.57
10-100-430055 DARE Contributions 0.00 0.00 0.00 0.00 0.00
10-100-430060 Drug Forfeiture 0.00 6,727.93 0.00 -6,727.93 0.00
10-100-430074 Overtime Reimb 0.00 0.00 0.00 0.00 0.00
10-100-430080 Road & Bridge Tax 550,000.00 547,987.98 0.00 2,012.02 0.37
10-100-430100 State DNR Historic Pres.0.00 0.00 0.00 0.00 0.00
R50 Intergovernmental 2,325,139.20 853,684.78 0.00 1,471,454.42 63.28
10-100-440010 Admin Charge Backs 1,225,660.00 394,474.91 0.00 831,185.09 67.82
10-100-440050 Emt Reimbursement 35,000.00 0.00 0.00 35,000.00 100.00
10-100-440210 Street Cuts 25,000.00 13,843.00 0.00 11,157.00 44.63
10-100-440910 Fuel Charge-backs 364,590.00 103,492.20 0.00 261,097.80 71.61
10-100-440920 Parts Charge-back 170,610.00 54,227.87 0.00 116,382.13 68.22
10-100-440930 Labor Charge-backs 167,800.00 48,210.81 0.00 119,589.19 71.27
R60 Charges for Services 1,988,660.00 614,248.79 0.00 1,374,411.21 69.11
10-100-450010 Liquor Licenses 60,000.00 5,961.25 0.00 54,038.75 90.06
10-100-450020 Business Licenses 233,800.00 89,010.46 0.00 144,789.54 61.93
10-100-450021 Home Occupation Permit 1,500.00 900.00 0.00 600.00 40.00
10-100-450030 Soliciters Licenses 0.00 0.00 0.00 0.00 0.00
10-100-450040 Abandoned Bldg Registration 0.00 134.61 0.00 -134.61 0.00
10-100-450041 Abandoned Bldg Admin Fee 0.00 311.30 0.00 -311.30 0.00
10-100-450045 Bldg Constr Fees 150,000.00 49,636.04 0.00 100,363.96 66.91
10-100-450050 Electrical Certificates 20,000.00 13,530.00 0.00 6,470.00 32.35
10-100-450060 Electrical Permits 2,500.00 1,602.50 0.00 897.50 35.90
10-100-450070 Plumbing Licenses 12,000.00 9,270.00 0.00 2,730.00 22.75
10-100-450080 Plumbing Permits 7,500.00 2,690.00 0.00 4,810.00 64.13
10-100-450090 Other Lic & Permits 1,500.00 1,100.00 0.00 400.00 26.67
10-100-450091 Day Care Inspection Fees 8,000.00 1,365.00 0.00 6,635.00 82.94
10-100-450092 Food Inspection Fees 88,000.00 3,528.75 0.00 84,471.25 95.99
10-100-450100 Curb Cut Permits 700.00 250.00 0.00 450.00 64.29
10-100-450110 Board Of Adj Fees 800.00 2,400.00 0.00 -1,600.00 -200.00
10-100-450120 Sign Permits 4,000.00 1,020.00 0.00 2,980.00 74.50
10-100-450130 Demolition Permits 500.00 250.00 0.00 250.00 50.00
10-100-450150 Acc Rep Fees-police 12,000.00 4,833.55 0.00 7,166.45 59.72
10-100-450160 Accrptblastg P-fire 2,000.00 500.00 0.00 1,500.00 75.00
10-100-450170 Animal Redemption Fees 53,000.00 19,330.00 0.00 33,670.00 63.53
10-100-450180 Animal Vaccinations Fees 2,800.00 2,240.00 0.00 560.00 20.00
10-100-450185 Animal Cremation Fees 15,000.00 10,302.00 0.00 4,698.00 31.32
10-100-450186 Animal Boarding Fees 0.00 0.00 0.00 0.00 0.00
10-100-450190 Taxi Permits 300.00 0.00 0.00 300.00 100.00
10-100-450230 Vacating Right Of Way 800.00 100.00 0.00 700.00 87.50
10-100-450250 Rezoning Request 10,000.00 3,606.00 0.00 6,394.00 63.94
10-100-450260 Non-refundable Plansspec 3,000.00 527.50 0.00 2,472.50 82.42
R65 Fees Licenses & Permits 689,700.00 224,398.96 0.00 465,301.04 67.46
10-100-460010 Court Cost 85,000.00 34,029.55 0.00 50,970.45 59.97
10-100-460015 Court Restitutions 1,300.00 621.01 0.00 678.99 52.23
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 2
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-100-460018 Inmate Security Fund 12,080.00 5,391.09 0.00 6,688.91 55.37
10-100-460020 Jail Cost Recovery 15,000.00 4,407.23 0.00 10,592.77 70.62
10-100-460025 Alcohol Offense Cost Rec 13,000.00 4,886.00 0.00 8,114.00 62.42
10-100-460030 Pol Fines-traffic 875,000.00 347,391.42 0.00 527,608.58 60.30
10-100-460040 Pol Tickets-parking 1,000.00 0.00 0.00 1,000.00 100.00
10-100-460050 Pol Fines-other 0.00 0.00 0.00 0.00 0.00
10-100-460060 Dog Fines 0.00 0.00 0.00 0.00 0.00
10-100-460070 P & Code Violations 0.00 0.00 0.00 0.00 0.00
10-100-460090 Parking Fines 58,600.00 28,225.54 0.00 30,374.46 51.83
10-100-460100 Bankcard Charges -10,000.00 -4,181.34 0.00 -5,818.66 58.19
R70 Fines & Forfeitures 1,050,980.00 420,770.50 0.00 630,209.50 59.96
10-100-450187 Special Sn Program 0.00 0.00 0.00 0.00 0.00
10-100-450188 Adoption Voucher Program 0.00 0.00 0.00 0.00 0.00
10-100-450189 Animal Shelter Bricks 0.00 0.00 0.00 0.00 0.00
10-100-480010 Citizen Participation 0.00 0.00 0.00 0.00 0.00
10-100-480015 Sidewalk Waiver Revenue 0.00 0.00 0.00 0.00 0.00
10-100-480020 NSP Rehab Sales 101,406.88 0.00 0.00 101,406.88 100.00
10-100-480025 HUD Program Income 0.00 0.00 0.00 0.00 0.00
10-100-480030 Donations-Recycling 5,500.00 5,500.00 0.00 0.00 0.00
10-100-480050 Sober Driver Program 9,000.00 2,582.22 0.00 6,417.78 71.31
10-100-480063 Private Donations-Cultural Art 0.00 0.00 0.00 0.00 0.00
10-100-480065 Cultural Arts 0.00 20.00 0.00 -20.00 0.00
10-100-480070 Community Projects Donations 1,500.00 1,270.00 0.00 230.00 15.33
10-100-480080 Dare Donations 8,000.00 8,006.24 0.00 -6.24 -0.08
10-100-480090 Police K-9 Donations 1,000.00 500.00 0.00 500.00 50.00
10-100-480165 Animal S Donations 80,780.00 2,805.00 0.00 77,975.00 96.53
10-100-481020 Cole Cty Animal Rescue 100,000.00 25,000.00 0.00 75,000.00 75.00
10-100-481030 Rent City Hallannex 6,500.00 3,250.00 0.00 3,250.00 50.00
10-100-481040 Rent Other 12,000.00 0.00 0.00 12,000.00 100.00
10-100-481045 Rent-tower Sites 80,000.00 22,501.33 0.00 57,498.67 71.87
10-100-481050 Transfer StnPlng-Sld Wst Cntr 0.00 0.00 0.00 0.00 0.00
10-100-481055 Street Repair-Solid Waste Cntr 110,000.00 26,010.31 0.00 83,989.69 76.35
10-100-481070 Miscellaneous 24,000.00 9,966.69 0.00 14,033.31 58.47
10-100-481075 Cole Cty 911 Reimb 355,715.00 148,400.60 0.00 207,314.40 58.28
10-100-481077 Insurance Claims 30,000.00 5,190.88 0.00 24,809.12 82.70
10-100-481078 Cafeteria Refunds 15,000.00 0.00 0.00 15,000.00 100.00
10-100-481080 Sale Of Mapsgis Data 100.00 50.00 0.00 50.00 50.00
10-100-481085 Cole Cty Gis Joint Coop 15,000.00 6,250.00 0.00 8,750.00 58.33
10-100-481100 Sale Of Grave Sites 3,500.00 2,400.00 0.00 1,100.00 31.43
10-100-481110 Long & Short 0.00 -53.98 0.00 53.98 0.00
R75 Other Operating Revenues 959,001.88 269,649.29 0.00 689,352.59 71.88
10-100-470010 Interest 40,000.00 17,112.92 0.00 22,887.08 57.22
10-100-470051 Unrealized Gainslosses 0.00 0.00 0.00 0.00 0.00
R80 Interest Income 40,000.00 17,112.92 0.00 22,887.08 57.22
10-100-485049 Capvhcleqp-sale Of Assets 0.00 0.00 0.00 0.00 0.00
10-100-485050 Sale Of Assets 297,000.00 277,592.02 0.00 19,407.98 6.53
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 3
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-100-486070 Cap Contr-Neighborhood Imp Pro 0.00 0.00 0.00 0.00 0.00
R85 Other Non-Operating Revenue 297,000.00 277,592.02 0.00 19,407.98 6.53
10-100-490193 Trsfr From Grant Fund 0.00 0.00 0.00 0.00 0.00
10-100-490240 Trsfr From Lodging Tax 20,990.00 5,129.12 0.00 15,860.88 75.56
10-100-490260 Trans from Firemen's Spec Rev 0.00 0.00 0.00 0.00 0.00
10-100-490280 Trnf From Stoneridge Tdd 0.00 0.00 0.00 0.00 0.00
10-100-490353 Transfer From Cit 'e'0.00 0.00 0.00 0.00 0.00
10-100-490620 Transfer from Parking Fund 0.00 0.00 0.00 0.00 0.00
R90 Transfers In 20,990.00 5,129.12 0.00 15,860.88 75.56
10-100-495995 Transfer From(to) Surplus 1,010,417.16 0.00 0.00 1,010,417.16 100.00
10-100-495996 Trnasfer From(To) Surplus 0.00 0.00 0.00 0.00 0.00
R99 Carry Over Surplus 1,010,417.16 0.00 0.00 1,010,417.16 100.00
100 Revenue 32,339,588.24 12,907,332.99 0.00 19,432,255.25 60.09
300 Police Department
10-300-430010 Federal Grants 525,201.79 6,893.70 0.00 518,308.09 98.69
10-300-430020 State Grants 0.00 0.00 0.00 0.00 0.00
10-300-430040 Local Grants 0.00 0.00 0.00 0.00 0.00
10-300-430074 Overtime Reimb 68,826.00 10,560.19 0.00 58,265.81 84.66
R50 Intergovernmental 594,027.79 17,453.89 0.00 576,573.90 97.06
300 Police Department 594,027.79 17,453.89 0.00 576,573.90 97.06
310 School Resource Officer
10-310-430010 Federal Grants 0.00 0.00 0.00 0.00 0.00
10-310-430020 State Grants 0.00 0.00 0.00 0.00 0.00
10-310-430040 Local Grants 188,765.00 192,242.34 0.00 -3,477.34 -1.84
R50 Intergovernmental 188,765.00 192,242.34 0.00 -3,477.34 -1.84
310 School Resource Officer 188,765.00 192,242.34 0.00 -3,477.34 -1.84
320 M.U.S.T.A.N.G.
10-320-430010 Federal Grants 0.00 8,378.53 0.00 -8,378.53 0.00
10-320-430020 State Grants 0.00 0.00 0.00 0.00 0.00
10-320-430040 Local Grants 0.00 0.00 0.00 0.00 0.00
10-320-430060 Drug Forfeiture 0.00 0.00 0.00 0.00 0.00
10-320-430074 Overtime Reimb 0.00 0.00 0.00 0.00 0.00
R50 Intergovernmental 0.00 8,378.53 0.00 -8,378.53 0.00
320 M.U.S.T.A.N.G.0.00 8,378.53 0.00 -8,378.53 0.00
Revenue Revenue 33,122,381.03 13,125,407.75 0.00 19,996,973.28 60.37
Expense Expense
110 Mayor & Council
10-110-501010 Salary-Elected Officials 64,800.00 21,600.00 0.00 43,200.00 66.67
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 4
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-110-501020 Salaries 0.00 0.00 0.00 0.00 0.00
10-110-501050 Parttime(wo Benefits)0.00 0.00 0.00 0.00 0.00
10-110-502010 Social Security 4,960.00 1,515.48 0.00 3,444.52 69.45
10-110-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 69,760.00 23,115.48 0.00 46,644.52 66.86
10-110-511010 Advertising 230.00 0.00 0.00 230.00 100.00
10-110-511020 Postage 20.00 48.29 0.00 -28.29 -141.45
10-110-512010 Printing 150.00 0.00 0.00 150.00 100.00
10-110-512020 Copies 1,030.00 23.04 0.00 1,006.96 97.76
10-110-513010 Office Supplies 270.00 145.83 0.00 124.17 45.99
E10 Materials & Supplies 1,700.00 217.16 0.00 1,482.84 87.23
10-110-520010 Mileage Expense 0.00 0.00 0.00 0.00 0.00
10-110-520030 Dues And Publications 5,014.46 4,367.51 0.00 646.95 12.90
10-110-520050 Meeting And Conferences 83.05 104.83 0.00 -21.78 -26.23
10-110-522020 Professional Services 0.00 0.00 0.00 0.00 0.00
10-110-529010 Special Events 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 5,097.51 4,472.34 0.00 625.17 12.26
10-110-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-110-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
110 Mayor & Council 76,557.51 27,804.98 0.00 48,752.53 63.68
120 City Clerk
10-120-501020 Salaries 62,566.80 23,752.40 0.00 38,814.40 62.04
10-120-501050 Parttime(wo Benefits)0.00 0.00 0.00 0.00 0.00
10-120-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-120-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-120-502010 Social Security 4,783.86 1,718.50 0.00 3,065.36 64.08
10-120-502020 Group Health Insurance 11,791.50 4,483.84 0.00 7,307.66 61.97
10-120-502030 Retirement 10,968.60 4,465.38 0.00 6,503.22 59.29
10-120-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-120-502050 Life Insurance 110.00 39.61 0.00 70.39 63.99
10-120-502060 Long Term Disability 151.47 59.67 0.00 91.80 60.61
10-120-502070 Employee Assistance Prgm 33.30 16.56 0.00 16.74 50.27
E05 Personnel Services 90,405.53 34,535.96 0.00 55,869.57 61.80
10-120-511020 Postage 270.00 38.52 0.00 231.48 85.73
10-120-512010 Printing 300.00 0.00 0.00 300.00 100.00
10-120-512020 Copies 4,500.00 79.96 0.00 4,420.04 98.22
10-120-513010 Office Supplies 1,150.00 0.00 0.00 1,150.00 100.00
E10 Materials & Supplies 6,220.00 118.48 0.00 6,101.52 98.10
10-120-520030 Dues And Publications 200.00 15.00 0.00 185.00 92.50
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 5
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-120-520050 Meeting And Conferences 500.00 24.00 0.00 476.00 95.20
10-120-520070 Training And Education 500.00 0.00 0.00 500.00 100.00
10-120-522020 Professional Services 2,500.00 0.00 0.00 2,500.00 100.00
10-120-529030 Election Expense 72,000.00 51,383.82 0.00 20,616.18 28.63
E15 Contractual Services 75,700.00 51,422.82 0.00 24,277.18 32.07
10-120-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-120-547010 Equipment Maintenance 500.00 325.35 0.00 174.65 34.93
E25 Repairs & Maintenance 500.00 325.35 0.00 174.65 34.93
10-120-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
120 City Clerk 172,825.53 86,402.61 0.00 86,422.92 50.01
140 City Administrator
10-140-501020 Salaries 236,912.22 88,512.11 0.00 148,400.11 62.64
10-140-501050 Parttime(wo Benefits)100.98 0.00 0.00 100.98 100.00
10-140-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-140-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-140-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-140-502010 Social Security 17,946.23 5,664.88 0.00 12,281.35 68.43
10-140-502020 Group Health Insurance 12,946.50 7,883.86 0.00 5,062.64 39.10
10-140-502030 Retirement 42,913.54 16,649.30 0.00 26,264.24 61.20
10-140-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-140-502050 Life Insurance 440.00 141.15 0.00 298.85 67.92
10-140-502060 Long Term Disability 568.54 184.70 0.00 383.84 67.51
10-140-502070 Employee Assistance Prgm 44.40 22.07 0.00 22.33 50.29
E05 Personnel Services 311,872.41 119,058.07 0.00 192,814.34 61.82
10-140-511010 Advertising 3,292.49 917.95 0.00 2,374.54 72.12
10-140-511020 Postage 370.00 191.28 0.00 178.72 48.30
10-140-512010 Printing 330.00 0.00 0.00 330.00 100.00
10-140-512020 Copies 950.00 26.78 0.00 923.22 97.18
10-140-513010 Office Supplies 1,200.00 1,002.02 0.00 197.98 16.50
E10 Materials & Supplies 6,142.49 2,138.03 0.00 4,004.46 65.19
10-140-520030 Dues And Publications 540.00 465.00 0.00 75.00 13.89
10-140-520050 Meeting And Conferences 1,211.80 925.41 0.00 286.39 23.63
10-140-520070 Training And Education 0.00 99.00 0.00 -99.00 0.00
10-140-522020 Professional Services 3,512.22 175.00 0.00 3,337.22 95.02
E15 Contractual Services 5,264.02 1,664.41 0.00 3,599.61 68.38
10-140-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-140-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 6
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-140-547010 Equipment Maintenance 150.00 237.60 0.00 -87.60 -58.40
E25 Repairs & Maintenance 150.00 237.60 0.00 -87.60 -58.40
10-140-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
140 City Administrator 323,428.92 123,098.11 0.00 200,330.81 61.94
149 Entitlement Grant
10-149-501020 Salaries 0.00 0.00 0.00 0.00 0.00
10-149-501050 Parttime(wo Benefits)20,000.00 0.00 0.00 20,000.00 100.00
10-149-502010 Social Security 1,000.00 0.00 0.00 1,000.00 100.00
10-149-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00
10-149-502030 Retirement 0.00 0.00 0.00 0.00 0.00
10-149-502050 Life Insurance 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 21,000.00 0.00 0.00 21,000.00 100.00
10-149-511010 Advertising 500.00 0.00 0.00 500.00 100.00
10-149-511020 Postage 600.00 50.89 0.00 549.11 91.52
10-149-512020 Copies 800.00 72.32 0.00 727.68 90.96
10-149-513010 Office Supplies 600.00 94.31 0.00 505.69 84.28
E10 Materials & Supplies 2,500.00 217.52 0.00 2,282.48 91.30
10-149-520050 Meeting And Conferences 0.00 0.00 0.00 0.00 0.00
10-149-520070 Training And Education 1,500.00 0.00 0.00 1,500.00 100.00
10-149-522020 Professional Services 10,000.00 0.00 0.00 10,000.00 100.00
10-149-528010 Housing Rehabilitation 50,000.00 15,592.25 0.00 34,407.75 68.82
10-149-528020 Housing Assistance 10,020.00 300.00 0.00 9,720.00 97.01
10-149-528030 Public Improvement 50,000.00 0.00 0.00 50,000.00 100.00
10-149-528040 Neighborhood Redevelopmnt 80,000.00 19,500.00 0.00 60,500.00 75.63
10-149-528050 Neighborhood Facility 80,000.00 0.00 0.00 80,000.00 100.00
10-149-528060 Economic Development 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 281,520.00 35,392.25 0.00 246,127.75 87.43
10-149-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00
10-149-572020 Purchase Of Equipment 1,000.00 0.00 0.00 1,000.00 100.00
E70 Capital Purchases 1,000.00 0.00 0.00 1,000.00 100.00
149 Entitlement Grant 306,020.00 35,609.77 0.00 270,410.23 88.36
150 City Counselor
10-150-501020 Salaries 218,045.40 81,379.71 0.00 136,665.69 62.68
10-150-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-150-501050 Parttime(wo Benefits)0.00 0.00 0.00 0.00 0.00
10-150-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-150-501090 Overtime 500.00 183.60 0.00 316.40 63.28
10-150-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 7
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-150-502010 Social Security 16,687.06 5,852.07 0.00 10,834.99 64.93
10-150-502020 Group Health Insurance 28,192.50 10,991.72 0.00 17,200.78 61.01
10-150-502030 Retirement 38,218.40 11,401.44 0.00 26,816.96 70.17
10-150-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-150-502050 Life Insurance 390.00 131.97 0.00 258.03 66.16
10-150-502060 Long Term Disability 535.13 183.43 0.00 351.70 65.72
10-150-502070 Employee Assistance Prgm 77.70 38.64 0.00 39.06 50.27
10-150-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 302,646.19 110,162.58 0.00 192,483.61 63.60
10-150-511010 Advertising 0.00 0.00 0.00 0.00 0.00
10-150-511020 Postage 100.00 82.76 0.00 17.24 17.24
10-150-512010 Printing 200.00 0.00 0.00 200.00 100.00
10-150-512020 Copies 670.00 72.50 0.00 597.50 89.18
10-150-513010 Office Supplies 2,000.00 1,072.88 0.00 927.12 46.36
10-150-517010 Operational Supplies 100.00 0.00 0.00 100.00 100.00
E10 Materials & Supplies 3,070.00 1,228.14 0.00 1,841.86 60.00
10-150-520020 Auditing Travel Expense 0.00 0.00 0.00 0.00 0.00
10-150-520030 Dues And Publications 13,250.00 3,936.63 0.00 9,313.37 70.29
10-150-520050 Meeting And Conferences 1,500.00 706.23 0.00 793.77 52.92
10-150-520070 Training And Education 2,400.00 0.00 0.00 2,400.00 100.00
10-150-520080 Tuition Reimbursement 2,880.00 1,596.00 0.00 1,284.00 44.58
10-150-521010 General Insurance 2,100.00 844.00 0.00 1,256.00 59.81
10-150-522020 Professional Services 12,000.00 10,974.95 0.00 1,025.05 8.54
10-150-525030 Court Cost & Witness Fees 290.00 0.00 0.00 290.00 100.00
E15 Contractual Services 34,420.00 18,057.81 0.00 16,362.19 47.54
10-150-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-150-547010 Equipment Maintenance 1,890.00 693.08 0.00 1,196.92 63.33
E25 Repairs & Maintenance 1,890.00 693.08 0.00 1,196.92 63.33
10-150-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
10-150-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
150 City Counselor 342,026.19 130,141.61 0.00 211,884.58 61.95
160 Municipal Court Dept
10-160-501010 Salary-elected Officals 60,000.00 19,999.96 0.00 40,000.04 66.67
10-160-501020 Salaries 95,145.60 37,585.13 0.00 57,560.47 60.50
10-160-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-160-501050 Parttime(wo Benefits)9,500.00 2,412.25 0.00 7,087.75 74.61
10-160-501090 Overtime 8,600.00 2,013.91 0.00 6,586.09 76.58
10-160-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-160-502010 Social Security 13,252.72 4,682.00 0.00 8,570.72 64.67
10-160-502020 Group Health Insurance 14,248.50 4,478.46 0.00 9,770.04 68.57
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 8
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-160-502030 Retirement 18,210.30 7,442.81 0.00 10,767.49 59.13
10-160-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-160-502050 Life Insurance 170.00 60.95 0.00 109.05 64.15
10-160-502060 Long Term Disability 232.24 92.30 0.00 139.94 60.26
10-160-502070 Employee Assistance Prgm 55.50 27.60 0.00 27.90 50.27
E05 Personnel Services 219,414.86 78,795.37 0.00 140,619.49 64.09
10-160-511010 Advertising 0.00 0.00 0.00 0.00 0.00
10-160-511020 Postage 4,000.00 1,033.69 0.00 2,966.31 74.16
10-160-512010 Printing 1,090.00 124.77 0.00 965.23 88.55
10-160-512020 Copies 1,000.00 42.61 0.00 957.39 95.74
10-160-513010 Office Supplies 1,600.00 689.23 0.00 910.77 56.92
E10 Materials & Supplies 7,690.00 1,890.30 0.00 5,799.70 75.42
10-160-520030 Dues And Publications 300.00 100.00 0.00 200.00 66.67
10-160-520050 Meeting And Conferences 500.00 359.48 0.00 140.52 28.10
10-160-520070 Training And Education 300.00 250.00 0.00 50.00 16.67
10-160-522020 Professional Services 21,000.00 6,898.01 0.00 14,101.99 67.15
10-160-525010 Care Of Prisoners 3,090.50 0.00 0.00 3,090.50 100.00
10-160-525030 Court Cost & Witness Fees 40.00 0.00 0.00 40.00 100.00
E15 Contractual Services 25,230.50 7,607.49 0.00 17,623.01 69.85
10-160-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-160-547010 Equipment Maintenance 200.00 684.39 0.00 -484.39 -242.20
E25 Repairs & Maintenance 200.00 684.39 0.00 -484.39 -242.20
10-160-572020 Purchase Of Equipment 0.00 0.00 23,851.06 -23,851.06 0.00
E70 Capital Purchases 0.00 0.00 23,851.06 -23,851.06 0.00
160 Municipal Court Dept 252,535.36 88,977.55 23,851.06 139,706.75 55.32
170 Human Resources
10-170-501020 Salaries 182,896.20 69,302.01 0.00 113,594.19 62.11
10-170-501050 Parttime(wo Benefits)9,600.00 3,246.04 0.00 6,353.96 66.19
10-170-501090 Overtime 300.00 0.00 0.00 300.00 100.00
10-170-502010 Social Security 15,514.34 5,356.86 0.00 10,157.48 65.47
10-170-502020 Group Health Insurance 23,310.00 9,754.34 0.00 13,555.66 58.15
10-170-502030 Retirement 32,107.90 13,028.85 0.00 19,079.05 59.42
10-170-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-170-502050 Life Insurance 320.00 114.00 0.00 206.00 64.38
10-170-502060 Long Term Disability 444.30 157.54 0.00 286.76 64.54
10-170-502070 Employee Assistance Prgm 66.60 33.11 0.00 33.49 50.29
10-170-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 264,559.34 100,992.75 0.00 163,566.59 61.83
10-170-511010 Advertising 150.00 0.00 0.00 150.00 100.00
10-170-511020 Postage 1,000.00 45.74 0.00 954.26 95.43
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 9
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-170-512010 Printing 2,000.00 676.86 0.00 1,323.14 66.16
10-170-512020 Copies 1,500.00 277.31 0.00 1,222.69 81.51
10-170-513010 Office Supplies 1,500.00 121.96 0.00 1,378.04 91.87
10-170-517010 Operational Supplies 1,350.00 30.88 0.00 1,319.12 97.71
E10 Materials & Supplies 7,500.00 1,152.75 0.00 6,347.25 84.63
10-170-520030 Dues And Publications 1,255.00 0.00 0.00 1,255.00 100.00
10-170-520050 Meeting And Conferences 942.00 127.86 0.00 814.14 86.43
10-170-520060 Wellness Program 3,919.00 648.17 0.00 3,270.83 83.46
10-170-520070 Training And Education 2,002.00 310.38 0.00 1,691.62 84.50
10-170-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00
10-170-521060 Drugalcohol Screening 5,816.00 2,680.00 0.00 3,136.00 53.92
10-170-522020 Professional Services 10,986.00 476.00 0.00 10,510.00 95.67
10-170-529010 Special Events 0.00 0.00 0.00 0.00 0.00
10-170-529015 Human Rights Commission 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 24,920.00 4,242.41 0.00 20,677.59 82.98
10-170-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-170-547010 Equipment Maintenance 100.00 145.83 0.00 -45.83 -45.83
E25 Repairs & Maintenance 100.00 145.83 0.00 -45.83 -45.83
10-170-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
170 Human Resources 297,079.34 106,533.74 0.00 190,545.60 64.14
180 Finance Department
10-180-501020 Salaries 708,590.90 233,679.89 0.00 474,911.01 67.02
10-180-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-180-501050 Parttime(wo Benefits)0.00 0.00 0.00 0.00 0.00
10-180-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-180-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-180-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-180-502010 Social Security 55,143.28 17,670.30 0.00 37,472.98 67.96
10-180-502020 Group Health Insurance 90,478.50 26,173.44 0.00 64,305.06 71.07
10-180-502030 Retirement 126,381.30 41,097.44 0.00 85,283.86 67.48
10-180-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-180-502050 Life Insurance 1,270.00 359.60 0.00 910.40 71.69
10-180-502060 Long Term Disability 1,776.68 550.00 0.00 1,226.68 69.04
10-180-502070 Employee Assistance Prgm 310.80 154.57 0.00 156.23 50.27
E05 Personnel Services 983,951.46 319,685.24 0.00 664,266.22 67.51
10-180-511010 Advertising 2,000.00 129.30 0.00 1,870.70 93.54
10-180-511020 Postage 13,500.00 4,001.16 0.00 9,498.84 70.36
10-180-511021 Postage Cost 2,000.00 7,852.07 0.00 -5,852.07 -292.60
10-180-512010 Printing 6,500.00 1,790.17 0.00 4,709.83 72.46
10-180-512020 Copies 7,000.00 1,821.12 0.00 5,178.88 73.98
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 10
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-180-512021 Copy Machine Cost 0.00 -295.95 0.00 295.95 0.00
10-180-513010 Office Supplies 5,913.00 924.71 0.00 4,988.29 84.36
10-180-517010 Operational Supplies 4,000.00 865.17 0.00 3,134.83 78.37
E10 Materials & Supplies 40,913.00 17,087.75 0.00 23,825.25 58.23
10-180-520010 Mileage Expense 0.00 0.00 0.00 0.00 0.00
10-180-520020 Auditing Travel Expenses 0.00 0.00 0.00 0.00 0.00
10-180-520030 Dues And Publications 2,400.00 85.52 0.00 2,314.48 96.44
10-180-520050 Meeting And Conferences 1,768.30 1,629.38 0.00 138.92 7.86
10-180-520070 Training And Education 0.00 0.00 0.00 0.00 0.00
10-180-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00
10-180-522010 Audit 25,170.00 0.00 25,365.00 -195.00 -0.77
10-180-522020 Professional Services 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 29,338.30 1,714.90 25,365.00 2,258.40 7.70
10-180-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-180-547010 Equipment Maintenance 2,000.00 1,215.84 0.00 784.16 39.21
10-180-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 2,000.00 1,215.84 0.00 784.16 39.21
10-180-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
180 Finance Department 1,056,202.76 339,703.73 25,365.00 691,134.03 65.44
185 Non-Departmental
10-185-501020 Salaries -599,000.00 0.00 0.00 -599,000.00 100.00
10-185-502020 Group Health Insurance 5,000.00 5,000.00 0.00 0.00 0.00
10-185-504010 Employee Salary Guarantee Fund 38,659.42 0.00 0.00 38,659.42 100.00
E05 Personnel Services -555,340.58 5,000.00 0.00 -560,340.58 100.90
10-185-514011 Gas Oil & Antifreeze 935,000.00 358,694.94 40,338.22 535,966.84 57.32
E10 Materials & Supplies 935,000.00 358,694.94 40,338.22 535,966.84 57.32
10-185-520030 Dues and Publications 0.00 0.00 0.00 0.00 0.00
10-185-520080 Tuition Reimbursement 8,000.00 0.00 0.00 8,000.00 100.00
10-185-521010 General Insurance 261,000.00 260,529.32 0.00 470.68 0.18
10-185-521020 Insurance Deductible 10,000.00 10,142.44 0.00 -142.44 -1.42
10-185-521030 Self Ins Prop & Casualty 70,000.00 26,081.74 0.00 43,918.26 62.74
10-185-521070 Prov For Unsettled Claims 0.00 0.00 0.00 0.00 0.00
10-185-522020 Professional Services 235,000.00 165,416.65 87,500.00 -17,916.65 -7.62
10-185-524010 Trash Collections 500.00 0.00 0.00 500.00 100.00
10-185-526030 Assessment Charge 38,500.00 0.00 0.00 38,500.00 100.00
10-185-527020 Economic Development 185,000.00 0.00 0.00 185,000.00 100.00
10-185-529010 Special Events 18,000.00 4,285.27 0.00 13,714.73 76.19
E15 Contractual Services 826,000.00 466,455.42 87,500.00 272,044.58 32.94
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 11
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-185-531010 Electricity 37,400.00 8,062.93 0.00 29,337.07 78.44
10-185-533010 Natural Gas 11,000.00 2,785.12 0.00 8,214.88 74.68
10-185-535010 Water 2,750.00 1,842.26 0.00 907.74 33.01
10-185-535020 Downtown Irrigation 0.00 0.00 0.00 0.00 0.00
E20 Utilities 51,150.00 12,690.31 0.00 38,459.69 75.19
10-185-540010 Building & Grounds Maint.60,000.00 14,032.86 3,167.33 42,799.81 71.33
10-185-540020 Tree & Landscape Maint 25,000.00 23,625.00 0.00 1,375.00 5.50
10-185-547020 Maintenance Agreements 2,000.00 624.00 0.00 1,376.00 68.80
E25 Repairs & Maintenance 87,000.00 38,281.86 3,167.33 45,550.81 52.36
10-185-550010 Miscellaneous 17,246.44 2,422.44 0.00 14,824.00 85.95
10-185-550015 Bad Debt Expense 0.00 -270.00 0.00 270.00 0.00
10-185-550020 Neighborhood Reinvestment 0.00 0.00 0.00 0.00 0.00
10-185-550030 Old Town Projects 0.00 0.00 0.00 0.00 0.00
10-185-550036 Salute to America 5,000.00 0.00 0.00 5,000.00 100.00
10-185-550037 Historic Preservation Comm 0.00 0.00 0.00 0.00 0.00
10-185-550038 Civil War Reenactment Comm 0.00 0.00 0.00 0.00 0.00
10-185-550039 Katy Trail Welcome Area 0.00 0.00 0.00 0.00 0.00
10-185-550040 Public Art 6,250.00 32.48 0.00 6,217.52 99.48
10-185-550045 Conference Center 0.00 0.00 0.00 0.00 0.00
10-185-550050 Neighb Stablization Prog 0.00 0.00 0.00 0.00 0.00
10-185-550060 MSP 0.00 0.00 0.00 0.00 0.00
10-185-550070 Energy Grant Expenditures 0.00 0.00 0.00 0.00 0.00
10-185-550080 Neighborhd Improvement Progr 0.00 0.00 0.00 0.00 0.00
10-185-550090 Hazard Mitigation 0.00 0.00 0.00 0.00 0.00
E30 Other Operating Expenses 28,496.44 2,184.92 0.00 26,311.52 92.33
10-185-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
10-185-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
10-185-578073 Council Infrastructure Proj 0.00 0.00 0.00 0.00 0.00
E75 Capital Projects 0.00 0.00 0.00 0.00 0.00
185 Non-Departmental 1,372,305.86 883,307.45 131,005.55 357,992.86 26.09
190 I.T. Department
10-190-501020 Salaries 526,870.80 194,665.94 0.00 332,204.86 63.05
10-190-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-190-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-190-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-190-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-190-502010 Social Security 40,310.30 14,442.38 0.00 25,867.92 64.17
10-190-502020 Group Health Insurance 66,475.50 20,342.27 0.00 46,133.23 69.40
10-190-502030 Retirement 92,344.30 32,539.01 0.00 59,805.29 64.76
10-190-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-190-502050 Life Insurance 910.00 318.54 0.00 591.46 65.00
10-190-502060 Long Term Disability 1,292.40 465.47 0.00 826.93 63.98
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 12
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-190-502070 Employee Assistance Prgm 210.90 104.87 0.00 106.03 50.28
E05 Personnel Services 728,414.20 262,878.48 0.00 465,535.72 63.91
10-190-511010 Advertising 500.00 0.00 0.00 500.00 100.00
10-190-511020 Postage 200.00 8.65 0.00 191.35 95.68
10-190-512010 Printing 100.00 0.00 0.00 100.00 100.00
10-190-512020 Copies 400.00 11.39 0.00 388.61 97.15
10-190-512030 Photographic Supplies 100.00 0.00 0.00 100.00 100.00
10-190-513010 Office Supplies 1,000.00 83.74 0.00 916.26 91.63
10-190-514030 Small Tools 50.00 0.00 0.00 50.00 100.00
10-190-514040 Food 50.00 0.00 0.00 50.00 100.00
10-190-515040 First Aid Supplies 50.00 0.00 0.00 50.00 100.00
10-190-517010 Operational Supplies 1,500.00 818.86 0.00 681.14 45.41
E10 Materials & Supplies 3,950.00 922.64 0.00 3,027.36 76.64
10-190-520010 Mileage Expense 500.00 0.00 0.00 500.00 100.00
10-190-520030 Dues And Publications 500.00 0.00 0.00 500.00 100.00
10-190-520050 Meeting And Conferences 1,000.00 75.00 0.00 925.00 92.50
10-190-520070 Training And Education 3,500.00 2,448.07 0.00 1,051.93 30.06
10-190-520080 Tuition Reimbursement 3,000.00 0.00 0.00 3,000.00 100.00
10-190-522020 Professional Services 3,000.00 824.41 0.00 2,175.59 72.52
10-190-522030 Services - Prof Training 0.00 0.00 0.00 0.00 0.00
10-190-522040 Service-internet T1 Web 19,800.00 6,476.32 0.00 13,323.68 67.29
10-190-522050 Service-remote Locations 0.00 0.00 0.00 0.00 0.00
10-190-522060 City Web Site 2,000.00 0.00 0.00 2,000.00 100.00
E15 Contractual Services 33,300.00 9,823.80 0.00 23,476.20 70.50
10-190-534010 Telephone 54,333.00 19,505.79 0.00 34,827.21 64.10
E20 Utilities 54,333.00 19,505.79 0.00 34,827.21 64.10
10-190-545010 Software Licensemaint 207,369.87 139,291.99 6,860.67 61,217.21 29.52
10-190-545020 Citywide Wiringnetwork 4,000.00 339.28 0.00 3,660.72 91.52
10-190-547010 Equipment Maintenance 4,000.00 2,415.58 0.00 1,584.42 39.61
10-190-547020 Maintenance Agreements 31,630.13 3,488.21 27,779.60 362.32 1.15
E25 Repairs & Maintenance 247,000.00 145,535.06 34,640.27 66,824.67 27.05
10-190-572020 Purchase Of Equipment 25,000.00 20,761.10 0.00 4,238.90 16.96
E70 Capital Purchases 25,000.00 20,761.10 0.00 4,238.90 16.96
190 I.T. Department 1,091,997.20 459,426.87 34,640.27 597,930.06 54.76
300 Police Department
10-300-501020 Salaries 4,268,118.60 1,538,619.57 0.00 2,729,499.03 63.95
10-300-501030 Holiday Pay 126,064.00 67,557.49 0.00 58,506.51 46.41
10-300-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-300-501050 Parttime(wo Benefits)30,400.00 12,216.50 0.00 18,183.50 59.81
10-300-501060 Seasonal Salaries 9,000.00 6,406.00 0.00 2,594.00 28.82
10-300-501070 Stand-by Plan 6,800.00 1,628.00 0.00 5,172.00 76.06
10-300-501090 Overtime 239,228.50 102,019.77 0.00 137,208.73 57.35
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 13
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-300-501095 Overtime Straight Pay 6,000.00 6,975.79 0.00 -975.79 -16.26
10-300-502010 Social Security 363,541.28 126,109.65 0.00 237,431.63 65.31
10-300-502020 Group Health Insurance 751,695.00 245,685.94 0.00 506,009.06 67.32
10-300-502030 Retirement 920,423.10 351,254.36 0.00 569,168.74 61.84
10-300-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-300-502050 Life Insurance 7,290.00 2,541.16 0.00 4,748.84 65.14
10-300-502060 Long Term Disability 10,523.86 3,809.12 0.00 6,714.74 63.80
10-300-502070 Employee Assistance Prgm 2,031.30 1,010.05 0.00 1,021.25 50.28
10-300-503010 Awards Program 1,600.00 0.00 0.00 1,600.00 100.00
10-300-503020 Unemployment Compensation 1,000.00 0.00 0.00 1,000.00 100.00
E05 Personnel Services 6,743,715.64 2,465,833.40 0.00 4,277,882.24 63.44
10-300-511010 Advertising 3,000.00 395.20 0.00 2,604.80 86.83
10-300-511020 Postage 2,500.00 529.07 0.00 1,970.93 78.84
10-300-512010 Printing 5,000.00 277.99 0.00 4,722.01 94.44
10-300-512020 Copies 0.00 2.59 0.00 -2.59 0.00
10-300-512030 Photographic Supplies 1,000.00 0.00 0.00 1,000.00 100.00
10-300-513010 Office Supplies 12,000.00 5,048.72 0.00 6,951.28 57.93
10-300-514010 Gas, Oil, Anti-Freeze 0.00 0.00 0.00 0.00 0.00
10-300-514040 Food 700.00 142.18 0.00 557.82 79.69
10-300-516010 Ammunition & Firearms Supplies 23,000.00 1,524.65 16,734.60 4,740.75 20.61
10-300-516020 Dare Program 16,000.00 2,604.75 0.00 13,395.25 83.72
10-300-516030 Special Investigation 2,500.00 2,500.00 0.00 0.00 0.00
10-300-516040 Investigations (Grant)0.00 0.00 0.00 0.00 0.00
10-300-516050 Community Projects 0.00 1,270.00 0.00 -1,270.00 0.00
10-300-517010 Operational Supplies 30,000.00 5,132.17 0.00 24,867.83 82.89
E10 Materials & Supplies 95,700.00 19,427.32 16,734.60 59,538.08 62.21
10-300-520030 Dues And Publications 4,000.00 2,194.83 0.00 1,805.17 45.13
10-300-520050 Meeting And Conferences 7,000.00 874.27 0.00 6,125.73 87.51
10-300-520070 Training And Education 10,000.00 3,510.93 0.00 6,489.07 64.89
10-300-520080 Tuition Reimbursement 7,000.00 2,553.00 0.00 4,447.00 63.53
10-300-520090 Recruitment 2,500.00 0.00 0.00 2,500.00 100.00
10-300-521040 Medical Claimsservices 4,000.00 1,351.00 0.00 2,649.00 66.23
10-300-521050 Medical Services 1,000.00 409.12 0.00 590.88 59.09
10-300-522020 Professional Services 15,000.00 5,997.53 0.00 9,002.47 60.02
10-300-523010 Equipment Rentlease 13,000.00 5,600.00 0.00 7,400.00 56.92
10-300-523030 Building Lease 1,000.00 260.00 900.00 -160.00 -16.00
10-300-524010 Trash Collections 600.00 0.00 0.00 600.00 100.00
10-300-525020 Sober Driver Program 12,000.00 1,199.96 0.00 10,800.04 90.00
10-300-525050 Police Reserve 0.00 0.00 0.00 0.00 0.00
10-300-529010 Special Events 2,200.00 822.81 0.00 1,377.19 62.60
E15 Contractual Services 79,300.00 24,773.45 900.00 53,626.55 67.62
10-300-531010 Electricity 49,500.00 17,005.50 0.00 32,494.50 65.65
10-300-533010 Natural Gas 19,800.00 6,792.79 0.00 13,007.21 65.69
10-300-534010 Telephone 9,900.00 1,702.47 0.00 8,197.53 82.80
10-300-535010 Water 2,200.00 1,299.14 0.00 900.86 40.95
E20 Utilities 81,400.00 26,799.90 0.00 54,600.10 67.08
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 14
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-300-540010 Building & Grounds Maint.51,000.00 22,108.31 4,758.00 24,133.69 47.32
10-300-541030 Vehicle Wash 7,000.00 3,904.00 0.00 3,096.00 44.23
10-300-544010 K-9 Operations 12,000.00 2,381.89 0.00 9,618.11 80.15
10-300-544015 Care of Animals 0.00 0.00 0.00 0.00 0.00
10-300-544020 Civil Defense 50,417.16 50,208.00 0.00 209.16 0.41
10-300-544030 Emerg Mgmt Operations 17,500.00 3,007.17 0.00 14,492.83 82.82
10-300-546010 Clothing Expense 40,732.00 6,436.55 4,855.00 29,440.45 72.28
10-300-546020 Uniform Cleaning 26,000.00 8,677.60 0.00 17,322.40 66.62
10-300-547010 Equipment Maintenance 8,000.00 3,617.98 0.00 4,382.02 54.78
10-300-547020 Maintenance Agreements 55,000.00 15,208.10 3,495.53 36,296.37 65.99
10-300-547030 Radio Maintenance 10,000.00 3,064.81 0.00 6,935.19 69.35
E25 Repairs & Maintenance 277,649.16 118,614.41 13,108.53 145,926.22 52.56
10-300-572010 Purchase Of Vehicles 0.00 0.00 0.00 0.00 0.00
10-300-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
10-300-572070 MDT Year 2 Equipment 153,772.97 41,680.17 91,014.16 21,078.64 13.71
10-300-572075 LLEBG Annual Grant Equipment 11,154.00 0.00 0.00 11,154.00 100.00
10-300-572076 LLEBG Stimulus Equipment 0.00 0.00 0.00 0.00 0.00
10-300-572100 MDT Year 3 Equipment 330,274.82 50,985.12 14,400.00 264,889.70 80.20
10-300-572110 Jcpd Mdt Equipment 0.00 0.00 0.00 0.00 0.00
10-300-572120 Cole Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00
10-300-572130 Osage B Mdt Equip 0.00 0.00 0.00 0.00 0.00
10-300-572140 Camden Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00
10-300-572150 Callaway Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00
10-300-572160 Fulton Mdt Equip 0.00 0.00 0.00 0.00 0.00
10-300-572170 Eldon Mdt Equip 0.00 0.00 0.00 0.00 0.00
10-300-572180 Miller Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00
10-300-572190 Camdenton Cty Mtd 0.00 0.00 0.00 0.00 0.00
10-300-572200 Lake Ozark Mdt Equip 0.00 0.00 0.00 0.00 0.00
10-300-572310 Software-camdnmilob 0.00 0.00 0.00 0.00 0.00
10-300-572320 Software-morgan Cty 0.00 0.00 0.00 0.00 0.00
10-300-572330 Software-jcpdcole Cty 0.00 0.00 0.00 0.00 0.00
10-300-572340 Software-colboone Cty 0.00 0.00 0.00 0.00 0.00
10-300-572350 Software-fultncallaway 0.00 0.00 0.00 0.00 0.00
10-300-572360 Software-vpnfirewl 0.00 0.00 0.00 0.00 0.00
10-300-572370 Software-prof Serv 0.00 0.00 0.00 0.00 0.00
10-300-572410 Project Mgmt Fees 0.00 0.00 0.00 0.00 0.00
10-300-572420 Contingency 0.00 0.00 0.00 0.00 0.00
10-300-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 495,201.79 92,665.29 105,414.16 297,122.34 60.00
300 Police Department 7,772,966.59 2,748,113.77 136,157.29 4,888,695.53 62.89
310 School Resource Officer
10-310-501020 Salaries 242,821.20 68,840.39 0.00 173,980.81 71.65
10-310-501030 Holiday Pay 9,343.20 929.70 0.00 8,413.50 90.05
10-310-501090 Overtime 7,126.00 5,179.64 0.00 1,946.36 27.31
10-310-501095 Overtime Straight Pay 0.00 590.16 0.00 -590.16 0.00
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 15
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-310-502010 Social Security 20,668.24 5,341.21 0.00 15,327.03 74.16
10-310-502020 Group Health Insurance 41,485.50 13,026.05 0.00 28,459.45 68.60
10-310-502030 Retirement 51,873.60 15,869.27 0.00 36,004.33 69.41
10-310-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-310-502050 Life Insurance 450.00 114.17 0.00 335.83 74.63
10-310-502060 Long Term Disability 605.93 172.71 0.00 433.22 71.50
10-310-502070 Employee Assistance Prgm 111.00 55.20 0.00 55.80 50.27
E05 Personnel Services 374,484.67 110,118.50 0.00 264,366.17 70.59
10-310-517010 Operational Supplies 0.00 0.00 0.00 0.00 0.00
E10 Materials & Supplies 0.00 0.00 0.00 0.00 0.00
10-310-520070 Training And Education 0.00 0.00 0.00 0.00 0.00
10-310-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 0.00 0.00 0.00 0.00 0.00
10-310-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00
10-310-546010 Clothing Expense 0.00 0.00 0.00 0.00 0.00
10-310-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00
10-310-572010 Purchase Of Vehicles 0.00 0.00 0.00 0.00 0.00
10-310-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
310 School Resource Officer 374,484.67 110,118.50 0.00 264,366.17 70.59
320 M.U.S.T.A.N.G.
10-320-501020 Salaries 86,802.00 20,259.56 0.00 66,542.44 76.66
10-320-501030 Holiday Pay 3,335.40 503.01 0.00 2,832.39 84.92
10-320-501090 Overtime 6,897.00 4,780.11 0.00 2,116.89 30.69
10-320-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-320-502010 Social Security 8,315.20 1,904.26 0.00 6,410.94 77.10
10-320-502020 Group Health Insurance 14,532.00 3,129.80 0.00 11,402.20 78.46
10-320-502030 Retirement 20,614.10 5,359.62 0.00 15,254.48 74.00
10-320-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-320-502050 Life Insurance 150.00 34.26 0.00 115.74 77.16
10-320-502060 Long Term Disability 212.12 52.66 0.00 159.46 75.17
10-320-502070 Employee Assistance Prgm 44.40 22.07 0.00 22.33 50.29
E05 Personnel Services 140,902.22 36,045.35 0.00 104,856.87 74.42
10-320-514010 Gas Oil Anti-freeze 0.00 0.00 0.00 0.00 0.00
10-320-516040 Investigations (grant)20,000.00 7,629.99 0.00 12,370.01 61.85
10-320-517010 Operational Supplies 1,000.00 437.55 0.00 562.45 56.25
E10 Materials & Supplies 21,000.00 8,067.54 0.00 12,932.46 61.58
10-320-520050 Meeting And Conferences 0.00 0.00 0.00 0.00 0.00
10-320-520070 Training And Education 1,500.00 0.00 0.00 1,500.00 100.00
10-320-522020 Professional Services 5,000.00 15,000.00 0.00 -10,000.00 -200.00
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 16
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-320-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00
10-320-523020 Building Lease 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 6,500.00 15,000.00 0.00 -8,500.00 -130.77
10-320-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00
10-320-546010 Clothing Expense 0.00 0.00 0.00 0.00 0.00
10-320-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00
10-320-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
320 M.U.S.T.A.N.G.168,402.22 59,112.89 0.00 109,289.33 64.90
330 Animal Control
10-330-501020 Salaries 310,386.00 112,989.68 0.00 197,396.32 63.60
10-330-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-330-501050 Parttime(wo Benefits)600.00 0.00 0.00 600.00 100.00
10-330-501060 Seasonal Salaries 0.00 5,615.00 0.00 -5,615.00 0.00
10-330-501070 Stand-by Plan 3,000.00 1,592.00 0.00 1,408.00 46.93
10-330-501090 Overtime 1,709.00 1,210.07 0.00 498.93 29.19
10-330-501095 Overtime Straight Pay 500.00 27.82 0.00 472.18 94.44
10-330-502010 Social Security 24,675.58 8,468.90 0.00 16,206.68 65.68
10-330-502020 Group Health Insurance 66,937.50 21,038.20 0.00 45,899.30 68.57
10-330-502030 Retirement 55,923.70 20,269.64 0.00 35,654.06 63.75
10-330-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-330-502050 Life Insurance 540.00 179.45 0.00 360.55 66.77
10-330-502060 Long Term Disability 767.30 271.27 0.00 496.03 64.65
10-330-502070 Employee Assistance Prgm 177.60 88.31 0.00 89.29 50.28
10-330-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 465,216.68 171,750.34 0.00 293,466.34 63.08
10-330-511010 Advertising 2,000.00 45.73 0.00 1,954.27 97.71
10-330-511020 Postage 900.00 80.07 0.00 819.93 91.10
10-330-512010 Printing 1,700.00 192.31 0.00 1,507.69 88.69
10-330-512020 Copies 20.00 0.04 0.00 19.96 99.80
10-330-513010 Office Supplies 800.00 346.54 0.00 453.46 56.68
10-330-514030 Small Tools 250.00 27.97 0.00 222.03 88.81
10-330-515040 First Aid Supplies 150.00 0.00 0.00 150.00 100.00
10-330-517010 Operational Supplies 5,500.00 3,568.01 0.00 1,931.99 35.13
E10 Materials & Supplies 11,320.00 4,260.67 0.00 7,059.33 62.36
10-330-520030 Dues And Publications 900.00 847.94 0.00 52.06 5.78
10-330-520050 Meeting And Conferences 1,000.00 0.00 0.00 1,000.00 100.00
10-330-520070 Training And Education 650.00 0.00 0.00 650.00 100.00
10-330-521040 Medical Claimsservices 423.00 423.00 0.00 0.00 0.00
10-330-522020 Professional Services 9,577.00 1,764.88 0.00 7,812.12 81.57
10-330-524010 Trash Collections 1,500.00 0.00 0.00 1,500.00 100.00
10-330-529050 Spay & Neuter Program 10,000.00 1,988.16 0.00 8,011.84 80.12
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 17
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-330-529060 Special Sn Program 0.00 0.00 0.00 0.00 0.00
10-330-529065 Adoption Voucher Program 0.00 2,460.00 0.00 -2,460.00 0.00
10-330-529067 Animal Shelter Bricks 0.00 1,414.00 0.00 -1,414.00 0.00
E15 Contractual Services 24,050.00 8,897.98 0.00 15,152.02 63.00
10-330-531010 Electricity 12,270.00 8,083.26 0.00 4,186.74 34.12
10-330-533010 Natural Gas 11,600.00 6,540.30 0.00 5,059.70 43.62
10-330-534010 Telephone 572.00 118.72 0.00 453.28 79.24
10-330-535010 Water 5,500.00 948.95 0.00 4,551.05 82.75
E20 Utilities 29,942.00 15,691.23 0.00 14,250.77 47.59
10-330-540010 Building & Grounds Maint.12,000.00 2,809.82 1,525.00 7,665.18 63.88
10-330-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00
10-330-541030 Vehicle Wash 540.00 180.00 0.00 360.00 66.67
10-330-544040 Care Of Animals 47,000.00 7,293.01 0.00 39,706.99 84.48
10-330-546010 Clothing Expense 3,000.00 273.34 0.00 2,726.66 90.89
10-330-546020 Uniform Cleaning 200.00 0.00 0.00 200.00 100.00
10-330-547010 Equipment Maintenance 1,300.00 50.93 0.00 1,249.07 96.08
10-330-547020 Maintenance Agreements 800.00 0.00 0.00 800.00 100.00
10-330-547030 Radio Maintenance 700.00 0.00 0.00 700.00 100.00
E25 Repairs & Maintenance 65,540.00 10,607.10 1,525.00 53,407.90 81.49
10-330-572020 Purchase Of Equipment 2,094.00 2,094.00 0.00 0.00 0.00
10-330-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 2,094.00 2,094.00 0.00 0.00 0.00
10-330-578069 Animal Shelter 78,686.00 2,790.00 58,899.28 16,996.72 21.60
E75 Capital Projects 78,686.00 2,790.00 58,899.28 16,996.72 21.60
330 Animal Control 676,848.68 216,091.32 60,424.28 400,333.08 59.15
390 9-1-1 Police
10-390-501020 Salaries 820,620.60 300,729.99 0.00 519,890.61 63.35
10-390-501030 Holiday Pay 29,988.00 15,819.33 0.00 14,168.67 47.25
10-390-501050 Parttime(wo Benefits)0.00 75.00 0.00 -75.00 0.00
10-390-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-390-501090 Overtime 15,814.00 7,385.53 0.00 8,428.47 53.30
10-390-501095 Overtime Straight Pay 500.00 36.04 0.00 463.96 92.79
10-390-502010 Social Security 67,405.92 23,399.21 0.00 44,006.71 65.29
10-390-502020 Group Health Insurance 163,926.00 54,150.06 0.00 109,775.94 66.97
10-390-502030 Retirement 155,863.20 58,002.80 0.00 97,860.40 62.79
10-390-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-390-502050 Life Insurance 1,450.00 506.71 0.00 943.29 65.05
10-390-502060 Long Term Disability 2,030.01 760.43 0.00 1,269.58 62.54
10-390-502070 Employee Assistance Prgm 466.20 231.82 0.00 234.38 50.27
10-390-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 1,258,063.93 461,096.92 0.00 796,967.01 63.35
10-390-511010 Advertising 2,200.00 0.00 0.00 2,200.00 100.00
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 18
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-390-512010 Printing 300.00 0.00 0.00 300.00 100.00
10-390-517010 Operational Supplies 5,000.00 2,596.03 0.00 2,403.97 48.08
E10 Materials & Supplies 7,500.00 2,596.03 0.00 4,903.97 65.39
10-390-520030 Dues And Publications 900.00 145.00 0.00 755.00 83.89
10-390-520050 Meeting And Conferences 2,000.00 1,527.00 0.00 473.00 23.65
10-390-520070 Training And Education 1,500.00 1,478.00 0.00 22.00 1.47
10-390-522020 Professional Services 2,000.00 517.00 0.00 1,483.00 74.15
10-390-523010 Equipment Rentlease 93,000.00 39,857.14 4,860.00 48,282.86 51.92
E15 Contractual Services 99,400.00 43,524.14 4,860.00 51,015.86 51.32
10-390-534010 Telephone 159.00 0.00 0.00 159.00 100.00
E20 Utilities 159.00 0.00 0.00 159.00 100.00
10-390-546010 Clothing Expense 3,400.00 738.86 0.00 2,661.14 78.27
10-390-546020 Uniform Cleaning 2,000.00 0.00 0.00 2,000.00 100.00
10-390-547010 Equipment Maintenance 2,000.00 139.00 0.00 1,861.00 93.05
10-390-547020 Maintenance Agreements 24,392.52 12,588.55 11,803.97 0.00 0.00
10-390-547030 Radio Maintenance 2,947.48 918.24 0.00 2,029.24 68.85
E25 Repairs & Maintenance 34,740.00 14,384.65 11,803.97 8,551.38 24.62
10-390-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
390 9-1-1 Police 1,399,862.93 521,601.74 16,663.97 861,597.22 61.55
400 Fire Department
10-400-501020 Salaries 3,680,007.00 1,390,358.26 0.00 2,289,648.74 62.22
10-400-501030 Holiday Pay 282,478.80 166,768.64 0.00 115,710.16 40.96
10-400-501050 Parttime(wo Benefits)0.00 0.00 0.00 0.00 0.00
10-400-501080 Step-up Pay 28,000.00 8,562.32 0.00 19,437.68 69.42
10-400-501090 Overtime 30,000.00 5,987.12 0.00 24,012.88 80.04
10-400-501095 Overtime Straight Pay 32,000.00 3,552.76 0.00 28,447.24 88.90
10-400-502010 Social Security 60,013.72 19,826.32 0.00 40,187.40 66.96
10-400-502020 Group Health Insurance 585,238.50 209,428.57 0.00 375,809.93 64.21
10-400-502030 Retirement 1,690,255.20 651,074.11 0.00 1,039,181.09 61.48
10-400-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-400-502050 Life Insurance 6,480.00 2,262.60 0.00 4,217.40 65.08
10-400-502060 Long Term Disability 9,113.23 3,407.76 0.00 5,705.47 62.61
10-400-502070 Employee Assistance Prgm 1,687.20 838.95 0.00 848.25 50.28
10-400-503010 Awards Program 1,000.00 902.61 0.00 97.39 9.74
E05 Personnel Services 6,406,273.65 2,462,970.02 0.00 3,943,303.63 61.55
10-400-511010 Advertising 350.00 75.00 0.00 275.00 78.57
10-400-511020 Postage 700.00 53.65 0.00 646.35 92.34
10-400-512010 Printing 1,250.00 750.83 0.00 499.17 39.93
10-400-512020 Copies 200.00 0.42 0.00 199.58 99.79
10-400-512030 Photographic Supplies 60.00 0.00 0.00 60.00 100.00
10-400-513010 Office Supplies 1,800.00 514.18 0.00 1,285.82 71.43
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 19
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-400-514020 Chemicals 2,000.00 701.84 0.00 1,298.16 64.91
10-400-514030 Small Tools 2,500.00 912.83 0.00 1,587.17 63.49
10-400-514040 Food 20.00 0.00 0.00 20.00 100.00
10-400-515040 First Aid Supplies 400.00 0.00 0.00 400.00 100.00
10-400-517010 Operational Supplies 7,500.00 4,297.32 576.00 2,626.68 35.02
E10 Materials & Supplies 16,780.00 7,306.07 576.00 8,897.93 53.03
10-400-520030 Dues And Publications 1,240.00 791.88 0.00 448.12 36.14
10-400-520050 Meeting And Conferences 0.00 32.18 0.00 -32.18 0.00
10-400-520060 Wellness Program 0.00 0.00 0.00 0.00 0.00
10-400-520070 Training And Education 9,120.00 4,359.89 0.00 4,760.11 52.19
10-400-520080 Tuition Reimbursement 5,000.00 0.00 0.00 5,000.00 100.00
10-400-520085 Traing-Home Land Security 0.00 0.00 0.00 0.00 0.00
10-400-521040 Medical Claimsservices 480.00 479.00 0.00 1.00 0.21
10-400-522020 Professional Services 0.00 0.00 0.00 0.00 0.00
10-400-523010 Equipment Rentlease 5,000.00 0.00 0.00 5,000.00 100.00
10-400-524010 Trash Collections 500.00 0.00 0.00 500.00 100.00
10-400-529010 Special Events 8,300.00 1,091.96 0.00 7,208.04 86.84
10-400-529040 Fire Hydrants 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 29,640.00 6,754.91 0.00 22,885.09 77.21
10-400-531010 Electricity 39,500.00 17,848.92 0.00 21,651.08 54.81
10-400-533010 Natural Gas 1,500.00 0.00 0.00 1,500.00 100.00
10-400-534010 Telephone 15,000.00 6,333.01 0.00 8,666.99 57.78
10-400-535010 Water 8,720.00 3,269.15 0.00 5,450.85 62.51
E20 Utilities 64,720.00 27,451.08 0.00 37,268.92 57.58
10-400-540010 Building & Grounds Maint.44,934.00 6,862.42 685.12 37,386.46 83.20
10-400-541030 Vehicle Wash 0.00 536.00 0.00 -536.00 0.00
10-400-546010 Clothing Expense 35,000.00 10,057.86 537.00 24,405.14 69.73
10-400-546020 Uniform Cleaning 1,066.00 1,065.01 0.00 0.99 0.09
10-400-547010 Equipment Maintenance 18,000.00 3,672.12 0.00 14,327.88 79.60
10-400-547020 Maintenance Agreements 15,900.00 2,914.48 6,942.97 6,042.55 38.00
10-400-547030 Radio Maintenance 7,000.00 1,290.16 0.00 5,709.84 81.57
E25 Repairs & Maintenance 121,900.00 26,398.05 8,165.09 87,336.86 71.65
10-400-572010 Purchase Of Vehicles 0.00 0.00 0.00 0.00 0.00
10-400-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
10-400-572021 Purchase of Equipment-ONE TIME 815,000.00 597,626.35 217,360.04 13.61 0.00
10-400-572060 Fire Grant Equipgear 0.00 0.00 0.00 0.00 0.00
10-400-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 815,000.00 597,626.35 217,360.04 13.61 0.00
400 Fire Department 7,454,313.65 3,128,506.48 226,101.13 4,099,706.04 55.00
500 Public Works
10-500-501020 Salaries 0.00 0.00 0.00 0.00 0.00
10-500-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-500-501090 Overtime 0.00 0.00 0.00 0.00 0.00
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 20
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-500-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-500-502010 Social Security 0.00 0.00 0.00 0.00 0.00
10-500-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00
10-500-502030 Retirement 0.00 0.00 0.00 0.00 0.00
10-500-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-500-502050 Life Insurance 0.00 0.00 0.00 0.00 0.00
10-500-502060 Long Term Disability 0.00 0.00 0.00 0.00 0.00
10-500-502070 Employee Assistance Prgm 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 0.00 0.00 0.00 0.00 0.00
10-500-511010 Advertising 0.00 0.00 0.00 0.00 0.00
10-500-511020 Postage 0.00 0.00 0.00 0.00 0.00
10-500-512010 Printing 0.00 0.00 0.00 0.00 0.00
10-500-512020 Copies 0.00 0.11 0.00 -0.11 0.00
10-500-513010 Office Supplies 0.00 0.00 0.00 0.00 0.00
10-500-514040 Food 0.00 0.00 0.00 0.00 0.00
10-500-517010 Operational Supplies 0.00 0.00 0.00 0.00 0.00
E10 Materials & Supplies 0.00 0.11 0.00 -0.11 0.00
10-500-520030 Dues And Publications 0.00 0.00 0.00 0.00 0.00
10-500-520050 Meeting And Conferences 0.00 0.00 0.00 0.00 0.00
10-500-520070 Training And Education 0.00 0.00 0.00 0.00 0.00
10-500-522020 Professional Services 0.00 0.00 0.00 0.00 0.00
10-500-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00
10-500-527010 Comm Serv Projects 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 0.00 0.00 0.00 0.00 0.00
10-500-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-500-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00
10-500-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
10-500-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
500 Public Works 0.00 0.11 0.00 -0.11 0.00
520 Plan & Protect Svcs-Admin
10-520-501020 Salaries 202,276.20 76,679.73 0.00 125,596.47 62.09
10-520-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-520-501050 Parttime(wo Benefits)0.00 0.00 0.00 0.00 0.00
10-520-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-520-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-520-502010 Social Security 15,473.42 5,676.85 0.00 9,796.57 63.31
10-520-502020 Group Health Insurance 28,707.00 10,290.47 0.00 18,416.53 64.15
10-520-502030 Retirement 35,451.00 14,416.47 0.00 21,034.53 59.33
10-520-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 21
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-520-502050 Life Insurance 360.00 127.87 0.00 232.13 64.48
10-520-502060 Long Term Disability 494.76 179.16 0.00 315.60 63.79
10-520-502070 Employee Assistance Prgm 88.80 44.16 0.00 44.64 50.27
10-520-503010 Awards Program 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 282,851.18 107,414.71 0.00 175,436.47 62.02
10-520-511010 Advertising 500.00 470.55 0.00 29.45 5.89
10-520-511020 Postage 100.00 37.07 0.00 62.93 62.93
10-520-512010 Printing 100.00 0.00 0.00 100.00 100.00
10-520-512020 Copies 0.00 0.00 0.00 0.00 0.00
10-520-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00
10-520-513010 Office Supplies 500.00 170.54 0.00 329.46 65.89
10-520-514030 Small Tools 0.00 0.00 0.00 0.00 0.00
10-520-515040 First Aid Supplies 0.00 0.00 0.00 0.00 0.00
10-520-517010 Operational Supplies 150.00 18.00 0.00 132.00 88.00
E10 Materials & Supplies 1,350.00 696.16 0.00 653.84 48.43
10-520-520030 Dues And Publications 400.00 125.85 0.00 274.15 68.54
10-520-520050 Meeting And Conferences 0.00 0.00 0.00 0.00 0.00
10-520-520070 Training And Education 99.00 99.00 0.00 0.00 0.00
10-520-522020 Professional Services 600.00 0.00 0.00 600.00 100.00
E15 Contractual Services 1,099.00 224.85 0.00 874.15 79.54
10-520-534010 Telephone 356.44 0.00 0.00 356.44 100.00
E20 Utilities 356.44 0.00 0.00 356.44 100.00
10-520-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00
10-520-547020 Maintenance Agreements 538.56 595.27 -56.71 0.00 0.00
E25 Repairs & Maintenance 538.56 595.27 -56.71 0.00 0.00
10-520-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
520 Plan & Protect Svcs-Admin 286,195.18 108,930.99 -56.71 177,320.90 61.96
521 Plan & Protect Svcs-Planning
10-521-501020 Salaries 51,387.60 19,359.26 0.00 32,028.34 62.33
10-521-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-521-501050 Parttime(wo Benefits)12,480.00 4,416.00 0.00 8,064.00 64.62
10-521-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00
10-521-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-521-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-521-502010 Social Security 5,657.08 1,818.82 0.00 3,838.26 67.85
10-521-502020 Group Health Insurance 5,638.50 1,973.62 0.00 3,664.88 65.00
10-521-502030 Retirement 9,009.20 3,639.52 0.00 5,369.68 59.60
10-521-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-521-502050 Life Insurance 90.00 32.18 0.00 57.82 64.24
10-521-502060 Long Term Disability 121.21 48.77 0.00 72.44 59.76
10-521-502070 Employee Assistance Prgm 22.20 11.04 0.00 11.16 50.27
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 22
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-521-503010 Awards Program 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 84,405.79 31,299.21 0.00 53,106.58 62.92
10-521-511010 Advertising 6,000.00 937.50 0.00 5,062.50 84.38
10-521-511020 Postage 2,000.00 482.77 0.00 1,517.23 75.86
10-521-512010 Printing 0.00 0.00 0.00 0.00 0.00
10-521-512020 Copies 200.00 1.19 0.00 198.81 99.41
10-521-512030 Photographic Supplies 30.00 0.00 0.00 30.00 100.00
10-521-513010 Office Supplies 1,500.00 301.14 0.00 1,198.86 79.92
10-521-514040 Food 0.00 0.00 0.00 0.00 0.00
10-521-515040 First Aid Supplies 10.00 0.00 0.00 10.00 100.00
10-521-517010 Operational Supplies 2,000.00 1,967.10 0.00 32.90 1.65
E10 Materials & Supplies 11,740.00 3,689.70 0.00 8,050.30 68.57
10-521-520030 Dues And Publications 14,400.00 1,774.00 0.00 12,626.00 87.68
10-521-520050 Meeting And Conferences 500.00 0.00 0.00 500.00 100.00
10-521-520070 Training And Education 0.00 0.00 0.00 0.00 0.00
10-521-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00
10-521-522020 Professional Services 0.00 78.00 0.00 -78.00 0.00
10-521-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 14,900.00 1,852.00 0.00 13,048.00 87.57
10-521-534010 Telephone 275.00 0.00 0.00 275.00 100.00
E20 Utilities 275.00 0.00 0.00 275.00 100.00
10-521-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00
10-521-547020 Maintenance Agreements 1,000.00 837.99 -219.73 381.74 38.17
E25 Repairs & Maintenance 1,000.00 837.99 -219.73 381.74 38.17
10-521-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
521 Plan & Protect Svcs-Planning 112,320.79 37,678.90 -219.73 74,861.62 66.65
522 Plan & Protect Svcs-MPO
10-522-501020 Salaries 126,439.20 47,826.83 0.00 78,612.37 62.17
10-522-501050 Parttime(wo Benefits)0.00 0.00 0.00 0.00 0.00
10-522-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-522-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-522-502010 Social Security 9,669.66 3,379.96 0.00 6,289.70 65.05
10-522-502020 Group Health Insurance 17,556.00 6,131.50 0.00 11,424.50 65.07
10-522-502030 Retirement 22,159.40 8,917.28 0.00 13,242.12 59.76
10-522-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-522-502050 Life Insurance 220.00 78.91 0.00 141.09 64.13
10-522-502060 Long Term Disability 312.98 118.89 0.00 194.09 62.01
10-522-502070 Employee Assistance Prgm 44.40 22.07 0.00 22.33 50.29
E05 Personnel Services 176,401.64 66,475.44 0.00 109,926.20 62.32
10-522-511010 Advertising 1,000.00 0.00 0.00 1,000.00 100.00
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 23
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-522-511020 Postage 700.00 3.72 0.00 696.28 99.47
10-522-512010 Printing 1,200.00 0.00 0.00 1,200.00 100.00
10-522-512020 Copies 500.00 0.00 0.00 500.00 100.00
10-522-513010 Office Supplies 500.00 54.54 0.00 445.46 89.09
10-522-514040 Food 300.00 0.00 0.00 300.00 100.00
10-522-517010 Operational Supplies 800.00 0.00 0.00 800.00 100.00
E10 Materials & Supplies 5,000.00 58.26 0.00 4,941.74 98.83
10-522-520030 Dues And Publications 800.00 570.00 0.00 230.00 28.75
10-522-520050 Meeting And Conferences 2,188.00 0.00 0.00 2,188.00 100.00
10-522-520070 Training And Education 1,374.42 0.00 0.00 1,374.42 100.00
10-522-522020 Professional Services 0.00 0.00 0.00 0.00 0.00
10-522-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 4,362.42 570.00 0.00 3,792.42 86.93
10-522-534010 Telephone 100.00 0.00 0.00 100.00 100.00
E20 Utilities 100.00 0.00 0.00 100.00 100.00
10-522-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00
10-522-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00
10-522-547020 Maintenance Agreements 2,925.58 322.11 2,603.47 0.00 0.00
10-522-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 2,925.58 322.11 2,603.47 0.00 0.00
10-522-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
522 Plan & Protect Svcs-MPO 188,789.64 67,425.81 2,603.47 118,760.36 62.91
530 Plan & Protect Svc-RedevGrant
10-530-501020 Salaries 135,925.20 30,730.53 0.00 105,194.67 77.39
10-530-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-530-502010 Social Security 10,393.88 2,298.72 0.00 8,095.16 77.88
10-530-502020 Group Health Insurance 11,308.50 2,396.88 0.00 8,911.62 78.80
10-530-502030 Retirement 23,825.90 4,233.68 0.00 19,592.22 82.23
10-530-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-530-502050 Life Insurance 200.00 42.00 0.00 158.00 79.00
10-530-502060 Long Term Disability 333.20 61.41 0.00 271.79 81.57
10-530-502070 Employee Assistance Prgm 44.40 22.07 0.00 22.33 50.29
E05 Personnel Services 182,031.08 39,785.29 0.00 142,245.79 78.14
10-530-511010 Advertising 0.00 0.00 0.00 0.00 0.00
10-530-511020 Postage 10.00 2.45 0.00 7.55 75.50
10-530-513010 Office Supplies 90.00 15.70 0.00 74.30 82.56
E10 Materials & Supplies 100.00 18.15 0.00 81.85 81.85
10-530-520030 Dues And Publications 270.00 211.00 0.00 59.00 21.85
10-530-520050 Meeting And Conferences 350.00 25.00 0.00 325.00 92.86
10-530-520070 Training And Education 500.00 0.00 0.00 500.00 100.00
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 24
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
E15 Contractual Services 1,120.00 236.00 0.00 884.00 78.93
10-530-534010 Telephone 0.00 0.00 0.00 0.00 0.00
E20 Utilities 0.00 0.00 0.00 0.00 0.00
10-530-541030 Vehicle Wash 110.00 36.00 0.00 74.00 67.27
10-530-547020 Maintenance Agreements 723.00 292.76 0.00 430.24 59.51
E25 Repairs & Maintenance 833.00 328.76 0.00 504.24 60.53
10-530-550020 Neighborhood Reinvestment 28,532.00 23,834.20 0.00 4,697.80 16.47
10-530-550030 Old Town Projects 57,468.00 26,264.10 0.00 31,203.90 54.30
10-530-550035 Old Town Redev Committee 10,000.00 6,099.30 0.00 3,900.70 39.01
10-530-550037 Historic Preservation Comm 15,650.00 0.00 12,800.00 2,850.00 18.21
10-530-550050 Neighb Stablization Prog 101,406.88 0.00 0.00 101,406.88 100.00
10-530-550060 MSP 1,304,060.97 70,980.45 0.00 1,233,080.52 94.56
10-530-550090 Hazard Mitigation 146,834.23 3,111.42 0.00 143,722.81 97.88
E30 Other Operating Expenses 1,663,952.08 130,289.47 12,800.00 1,520,862.61 91.40
530 Plan & Protect Svc-RedevGrant 1,848,036.16 170,657.67 12,800.00 1,664,578.49 90.07
531 Plan & Protect Svcs-Build Reg
10-531-501020 Salaries 429,746.40 141,493.50 0.00 288,252.90 67.08
10-531-501060 Seasonal Salaries 21,320.00 0.00 0.00 21,320.00 100.00
10-531-501090 Overtime 740.00 0.00 0.00 740.00 100.00
10-531-501095 Overtime Straight Pay 130.00 0.00 0.00 130.00 100.00
10-531-502010 Social Security 34,574.62 10,248.90 0.00 24,325.72 70.36
10-531-502020 Group Health Insurance 54,747.00 20,090.36 0.00 34,656.64 63.30
10-531-502030 Retirement 75,477.30 26,591.39 0.00 48,885.91 64.77
10-531-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-531-502050 Life Insurance 740.00 228.89 0.00 511.11 69.07
10-531-502060 Long Term Disability 1,050.11 360.91 0.00 689.20 65.63
10-531-502070 Employee Assistance Prgm 177.60 88.31 0.00 89.29 50.28
E05 Personnel Services 618,703.03 199,102.26 0.00 419,600.77 67.82
10-531-511010 Advertising 200.00 45.50 0.00 154.50 77.25
10-531-511020 Postage 1,800.00 687.03 0.00 1,112.97 61.83
10-531-512010 Printing 700.00 0.00 0.00 700.00 100.00
10-531-512020 Copies 10.00 0.00 0.00 10.00 100.00
10-531-512030 Photographic Supplies 100.00 0.00 0.00 100.00 100.00
10-531-513010 Office Supplies 1,829.00 159.08 0.00 1,669.92 91.30
10-531-514030 Small Tools 300.00 0.00 0.00 300.00 100.00
10-531-515040 First Aid Supplies 30.00 0.00 0.00 30.00 100.00
10-531-517010 Operational Supplies 1,300.00 1,209.29 0.00 90.71 6.98
E10 Materials & Supplies 6,269.00 2,100.90 0.00 4,168.10 66.49
10-531-520030 Dues And Publications 2,000.00 262.00 0.00 1,738.00 86.90
10-531-520050 Meeting And Conferences 719.96 0.00 0.00 719.96 100.00
10-531-520070 Training And Education 2,500.00 1,097.99 0.00 1,402.01 56.08
10-531-522020 Professional Services 25,000.00 1,609.50 9,648.00 13,742.50 54.97
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 25
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-531-522070 Legal Services 0.00 0.00 0.00 0.00 0.00
10-531-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00
10-531-529020 Historic Preservation Com 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 30,219.96 2,969.49 9,648.00 17,602.47 58.25
10-531-534010 Telephone 1,430.00 0.00 0.00 1,430.00 100.00
E20 Utilities 1,430.00 0.00 0.00 1,430.00 100.00
10-531-541030 Vehicle Wash 540.00 190.00 0.00 350.00 64.81
10-531-546010 Clothing Expense 1,130.00 773.09 0.00 356.91 31.58
10-531-547010 Equipment Maintenance 60.00 0.00 0.00 60.00 100.00
10-531-547020 Maintenance Agreements 980.04 564.51 161.12 254.41 25.96
10-531-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 2,710.04 1,527.60 161.12 1,021.32 37.69
10-531-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
531 Plan & Protect Svcs-Build Reg 659,332.03 205,700.25 9,809.12 443,822.66 67.31
532 Plan & Protect Svcs-Env Health
10-532-501020 Salaries 114,362.40 48,697.13 0.00 65,665.27 57.42
10-532-501060 Seasonal Salaries 3,957.00 290.00 0.00 3,667.00 92.67
10-532-501070 Stand-by Plan 0.00 0.00 0.00 0.00 0.00
10-532-501090 Overtime 220.00 0.00 0.00 220.00 100.00
10-532-501095 Overtime Straight Pay 60.00 0.00 0.00 60.00 100.00
10-532-502010 Social Security 10,381.54 3,604.85 0.00 6,776.69 65.28
10-532-502020 Group Health Insurance 17,356.50 7,083.72 0.00 10,272.78 59.19
10-532-502030 Retirement 20,099.00 9,155.82 0.00 10,943.18 54.45
10-532-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-532-502050 Life Insurance 200.00 80.94 0.00 119.06 59.53
10-532-502060 Long Term Disability 282.69 122.28 0.00 160.41 56.74
10-532-502070 Employee Assistance Prgm 44.40 22.07 0.00 22.33 50.29
10-532-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 166,963.53 69,056.81 0.00 97,906.72 58.64
10-532-511010 Advertising 800.00 84.50 0.00 715.50 89.44
10-532-511020 Postage 500.00 54.02 0.00 445.98 89.20
10-532-512010 Printing 0.00 0.00 0.00 0.00 0.00
10-532-512020 Copies 20.00 0.35 0.00 19.65 98.25
10-532-512030 Photographic Supplies 20.00 0.00 0.00 20.00 100.00
10-532-513010 Office Supplies 1,800.00 85.57 0.00 1,714.43 95.25
10-532-514030 Small Tools 50.00 0.00 0.00 50.00 100.00
10-532-515030 Insect Control 0.00 0.00 0.00 0.00 0.00
10-532-515040 First Aid Supplies 30.00 0.00 0.00 30.00 100.00
10-532-517010 Operational Supplies 1,800.00 191.13 0.00 1,608.87 89.38
E10 Materials & Supplies 5,020.00 415.57 0.00 4,604.43 91.72
10-532-520030 Dues And Publications 880.00 565.90 0.00 314.10 35.69
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 26
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-532-520050 Meeting And Conferences 400.00 255.00 0.00 145.00 36.25
10-532-520070 Training And Education 400.00 99.00 0.00 301.00 75.25
10-532-521040 Medical Claimsservices 100.00 0.00 0.00 100.00 100.00
10-532-522020 Professional Services 4,224.90 0.00 0.00 4,224.90 100.00
10-532-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00
10-532-524020 Recycle Collectprocess 1,000.00 0.00 0.00 1,000.00 100.00
10-532-524025 Glass Recycling 6,247.82 2,287.82 3,960.00 0.00 0.00
10-532-524026 Household Hazardous Waste 16,000.00 0.00 0.00 16,000.00 100.00
10-532-524027 Portable Recycling 0.00 0.00 0.00 0.00 0.00
10-532-524028 Misc Recycling 7,752.18 4,750.25 0.00 3,001.93 38.72
10-532-524030 Compost Services 212,000.00 70,666.68 0.00 141,333.32 66.67
10-532-529010 Special Events 0.00 0.00 0.00 0.00 0.00
10-532-529020 Historic Preservation Com 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 249,004.90 78,624.65 3,960.00 166,420.25 66.83
10-532-534010 Telephone 1,320.00 0.00 0.00 1,320.00 100.00
E20 Utilities 1,320.00 0.00 0.00 1,320.00 100.00
10-532-540060 Cemetery Maintenance 22,956.42 7,535.92 15,280.00 140.50 0.61
10-532-541030 Vehicle Wash 1,180.00 392.00 0.00 788.00 66.78
10-532-546010 Clothing Expense 520.00 160.00 0.00 360.00 69.23
10-532-547010 Equipment Maintenance 80.00 0.00 0.00 80.00 100.00
10-532-547020 Maintenance Agreements 1,018.68 438.74 0.00 579.94 56.93
10-532-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 25,755.10 8,526.66 15,280.00 1,948.44 7.57
10-532-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
532 Plan & Protect Svcs-Env Health 448,063.53 156,623.69 19,240.00 272,199.84 60.75
535 Public Works-Central Maintenan
10-535-501020 Salaries 343,750.20 127,896.54 0.00 215,853.66 62.79
10-535-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-535-501050 Parttime(wo Benefits)7,400.00 2,738.15 0.00 4,661.85 63.00
10-535-501070 Stand-by Plan 0.00 0.00 0.00 0.00 0.00
10-535-501090 Overtime 1,500.00 0.00 0.00 1,500.00 100.00
10-535-501095 Overtime Straight Pay 500.00 63.14 0.00 436.86 87.37
10-535-502010 Social Security 27,395.62 9,367.39 0.00 18,028.23 65.81
10-535-502020 Group Health Insurance 70,056.00 27,672.26 0.00 42,383.74 60.50
10-535-502030 Retirement 61,498.90 24,053.39 0.00 37,445.51 60.89
10-535-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-535-502050 Life Insurance 600.00 206.76 0.00 393.24 65.54
10-535-502060 Long Term Disability 848.09 311.85 0.00 536.24 63.23
10-535-502070 Employee Assistance Prgm 177.60 88.31 0.00 89.29 50.28
10-535-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 513,726.41 192,397.79 0.00 321,328.62 62.55
10-535-511010 Advertising 80.00 0.00 0.00 80.00 100.00
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 27
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-535-511020 Postage 300.00 11.66 0.00 288.34 96.11
10-535-512020 Copies 0.00 0.70 0.00 -0.70 0.00
10-535-513010 Office Supplies 2,000.00 342.83 0.00 1,657.17 82.86
10-535-514011 Gas, Oil, & Antifreeze 0.00 0.00 0.00 0.00 0.00
10-535-514030 Small Tools 9,000.00 3,484.96 0.00 5,515.04 61.28
10-535-517010 Operational Supplies 7,000.00 5,933.71 0.00 1,066.29 15.23
E10 Materials & Supplies 18,380.00 9,773.86 0.00 8,606.14 46.82
10-535-520030 Dues And Publications 0.00 0.00 0.00 0.00 0.00
10-535-520050 Meeting And Conferences 400.00 0.00 0.00 400.00 100.00
10-535-520070 Training And Education 2,000.00 0.00 0.00 2,000.00 100.00
10-535-521040 Medical Claimsservices 430.00 0.00 0.00 430.00 100.00
10-535-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00
10-535-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 2,830.00 0.00 0.00 2,830.00 100.00
10-535-531010 Electricity 6,050.00 2,200.67 0.00 3,849.33 63.63
10-535-533010 Natural Gas 4,950.00 4,643.40 0.00 306.60 6.19
10-535-534010 Telephone 1,320.00 0.00 0.00 1,320.00 100.00
10-535-535010 Water 715.00 446.86 0.00 268.14 37.50
E20 Utilities 13,035.00 7,290.93 0.00 5,744.07 44.07
10-535-540010 Building & Grounds Maint.10,000.00 3,119.10 50.00 6,830.90 68.31
10-535-541010 Veh & Equip Parts Etc 405,000.00 117,637.25 0.00 287,362.75 70.95
10-535-546010 Clothing Expense 7,000.00 3,551.04 0.00 3,448.96 49.27
10-535-547010 Equipment Maintenance 3,000.00 2,119.56 0.00 880.44 29.35
10-535-547020 Maintenance Agreements 5,000.00 814.80 141.60 4,043.60 80.87
10-535-547030 Radio Maintenance 500.00 0.00 0.00 500.00 100.00
E25 Repairs & Maintenance 430,500.00 127,241.75 191.60 303,066.65 70.40
10-535-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
535 Public Works-Central Maintenan 978,471.41 336,704.33 191.60 641,575.48 65.57
540 Public Works-Admin
10-540-501020 Salaries 189,536.40 71,330.04 0.00 118,206.36 62.37
10-540-501090 Overtime 0.00 0.00 0.00 0.00 0.00
10-540-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00
10-540-502010 Social Security 16,164.30 5,292.96 0.00 10,871.34 67.26
10-540-502020 Group Health Insurance 23,278.50 7,687.95 0.00 15,590.55 66.97
10-540-502030 Retirement 37,228.60 13,413.31 0.00 23,815.29 63.97
10-540-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-540-502050 Life Insurance 410.00 123.07 0.00 286.93 69.98
10-540-502060 Long Term Disability 524.46 156.24 0.00 368.22 70.21
10-540-502070 Employee Assistance Prgm 66.60 33.11 0.00 33.49 50.29
E05 Personnel Services 267,208.86 98,036.68 0.00 169,172.18 63.31
10-540-511010 Advertising 400.00 0.00 0.00 400.00 100.00
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 28
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-540-511020 Postage 230.00 1.82 0.00 228.18 99.21
10-540-512010 Printing 1,630.00 0.00 0.00 1,630.00 100.00
10-540-512020 Copies 100.00 0.00 0.00 100.00 100.00
10-540-513010 Office Supplies 1,100.00 199.02 0.00 900.98 81.91
10-540-514040 Food 250.00 0.00 0.00 250.00 100.00
10-540-517010 Operational Supplies 1,400.00 0.00 0.00 1,400.00 100.00
E10 Materials & Supplies 5,110.00 200.84 0.00 4,909.16 96.07
10-540-520030 Dues And Publications 1,300.00 363.50 0.00 936.50 72.04
10-540-520050 Meeting And Conferences 0.00 0.00 0.00 0.00 0.00
10-540-520070 Training And Education 2,500.00 323.00 0.00 2,177.00 87.08
10-540-522020 Professional Services 900.00 67.50 0.00 832.50 92.50
10-540-527010 Comm Serv Projects 1,000.00 85.35 0.00 914.65 91.47
E15 Contractual Services 5,700.00 839.35 0.00 4,860.65 85.27
10-540-534010 Telephone 924.00 0.00 0.00 924.00 100.00
E20 Utilities 924.00 0.00 0.00 924.00 100.00
10-540-547020 Maintenance Agreements 830.00 380.66 0.00 449.34 54.14
E25 Repairs & Maintenance 830.00 380.66 0.00 449.34 54.14
10-540-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
540 Public Works-Admin 279,772.86 99,457.53 0.00 180,315.33 64.45
541 Public Works-Engineering
10-541-501020 Salaries 858,993.00 301,295.30 0.00 557,697.70 64.92
10-541-501040 Part-time (wbenefits)0.00 0.00 0.00 0.00 0.00
10-541-501050 Parttime(wo Benefits)0.00 0.00 0.00 0.00 0.00
10-541-501060 Seasonal Salaries 2,000.00 993.75 0.00 1,006.25 50.31
10-541-501080 Step-up Pay 0.00 0.00 0.00 0.00 0.00
10-541-501090 Overtime 500.00 0.00 0.00 500.00 100.00
10-541-501095 Overtime Straight Pay 500.00 0.00 0.00 500.00 100.00
10-541-502010 Social Security 66,788.48 22,021.22 0.00 44,767.26 67.03
10-541-502020 Group Health Insurance 110,460.00 38,655.70 0.00 71,804.30 65.00
10-541-502030 Retirement 151,267.70 56,644.49 0.00 94,623.21 62.55
10-541-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-541-502050 Life Insurance 1,500.00 499.39 0.00 1,000.61 66.71
10-541-502060 Long Term Disability 2,100.21 734.08 0.00 1,366.13 65.05
10-541-502070 Employee Assistance Prgm 310.80 154.54 0.00 156.26 50.28
10-541-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00
E05 Personnel Services 1,194,420.19 420,998.47 0.00 773,421.72 64.75
10-541-511010 Advertising 1,400.00 278.25 0.00 1,121.75 80.13
10-541-511020 Postage 1,500.00 187.65 0.00 1,312.35 87.49
10-541-512010 Printing 100.00 31.00 0.00 69.00 69.00
10-541-512020 Copies 75.00 99.65 0.00 -24.65 -32.87
10-541-512030 Photographic Supplies 200.00 0.00 0.00 200.00 100.00
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 29
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-541-513010 Office Supplies 8,000.00 962.59 0.00 7,037.41 87.97
10-541-514030 Small Tools 500.00 0.00 0.00 500.00 100.00
10-541-514040 Food 150.00 33.60 0.00 116.40 77.60
10-541-515040 First Aid Supplies 50.00 0.00 0.00 50.00 100.00
10-541-515070 Const & Inspect Supplies 2,000.00 346.40 0.00 1,653.60 82.68
10-541-515080 Surveying Supplies 2,000.00 664.52 0.00 1,335.48 66.77
10-541-517010 Operational Supplies 1,150.00 289.75 0.00 860.25 74.80
E10 Materials & Supplies 17,125.00 2,893.41 0.00 14,231.59 83.10
10-541-520030 Dues And Publications 4,000.00 3,107.77 0.00 892.23 22.31
10-541-520050 Meeting And Conferences 1,000.00 0.00 0.00 1,000.00 100.00
10-541-520070 Training And Education 2,500.00 118.00 0.00 2,382.00 95.28
10-541-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00
10-541-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00
10-541-522020 Professional Services 4,000.00 27.00 0.00 3,973.00 99.33
E15 Contractual Services 11,500.00 3,252.77 0.00 8,247.23 71.72
10-541-534010 Telephone 1,650.00 150.16 0.00 1,499.84 90.90
E20 Utilities 1,650.00 150.16 0.00 1,499.84 90.90
10-541-541020 Veh Maintenance 960.00 0.00 0.00 960.00 100.00
10-541-541030 Vehicle Wash 300.00 320.00 0.00 -20.00 -6.67
10-541-546010 Clothing Expense 1,000.00 258.39 0.00 741.61 74.16
10-541-547010 Equipment Maintenance 1,500.00 588.45 0.00 911.55 60.77
10-541-547020 Maintenance Agreements 17,000.00 1,338.52 6,875.37 8,786.11 51.68
10-541-547030 Radio Maintenance 200.00 0.00 0.00 200.00 100.00
E25 Repairs & Maintenance 20,960.00 2,505.36 6,875.37 11,579.27 55.24
10-541-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
10-541-576031 Misc Stormwater Projects 0.00 0.00 0.00 0.00 0.00
10-541-576035 SidewalkGreenway-JCMG 0.00 0.00 0.00 0.00 0.00
E75 Capital Projects 0.00 0.00 0.00 0.00 0.00
541 Public Works-Engineering 1,245,655.19 429,800.17 6,875.37 808,979.65 64.94
542 Public Works-Street
10-542-501020 Salaries 1,141,043.40 408,078.31 0.00 732,965.09 64.24
10-542-501060 Seasonal Salaries 1,964.69 1,964.69 0.00 0.00 0.00
10-542-501070 Stand-by Plan 4,081.31 1,620.00 0.00 2,461.31 60.31
10-542-501090 Overtime 20,000.00 12,844.05 0.00 7,155.95 35.78
10-542-501095 Overtime Straight Pay 2,000.00 220.71 0.00 1,779.29 88.96
10-542-502010 Social Security 93,261.56 31,640.00 0.00 61,621.56 66.07
10-542-502020 Group Health Insurance 181,702.50 58,623.62 0.00 123,078.88 67.74
10-542-502030 Retirement 206,242.00 77,030.99 0.00 129,211.01 62.65
10-542-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00
10-542-502050 Life Insurance 2,000.00 669.08 0.00 1,330.92 66.55
10-542-502060 Long Term Disability 2,816.85 1,003.73 0.00 1,813.12 64.37
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 30
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-542-502070 Employee Assistance Prgm 577.20 287.00 0.00 290.20 50.28
10-542-503010 Awards Program 200.00 47.50 0.00 152.50 76.25
10-542-503020 Unemployment Compensation 250.00 61.84 0.00 188.16 75.26
E05 Personnel Services 1,656,139.51 594,091.52 0.00 1,062,047.99 64.13
10-542-511010 Advertising 300.00 0.00 0.00 300.00 100.00
10-542-511020 Postage 150.00 65.01 0.00 84.99 56.66
10-542-512010 Printing 100.00 0.00 0.00 100.00 100.00
10-542-512020 Copies 0.00 0.35 0.00 -0.35 0.00
10-542-513010 Office Supplies 2,000.00 740.05 0.00 1,259.95 63.00
10-542-514020 Chemicals 50,000.00 28,702.57 0.00 21,297.43 42.59
10-542-514030 Small Tools 9,000.00 3,347.59 0.00 5,652.41 62.80
10-542-514040 Food 700.00 877.74 0.00 -177.74 -25.39
10-542-515010 Stormwater Material 19,750.00 5,783.58 0.00 13,966.42 70.72
10-542-515020 Street Materials 255,000.00 78,327.95 0.00 176,672.05 69.28
10-542-515040 First Aid Supplies 500.00 0.00 0.00 500.00 100.00
10-542-515060 Weed Control 2,000.00 167.88 0.00 1,832.12 91.61
10-542-515070 Const & Inspect Supplies 400.00 0.00 0.00 400.00 100.00
10-542-517010 Operational Supplies 4,500.00 2,649.76 0.00 1,850.24 41.12
E10 Materials & Supplies 344,400.00 120,662.48 0.00 223,737.52 64.96
10-542-520030 Dues And Publications 320.00 346.00 0.00 -26.00 -8.13
10-542-520050 Meeting And Conferences 1,200.00 0.00 0.00 1,200.00 100.00
10-542-520070 Training And Education 1,000.00 94.00 0.00 906.00 90.60
10-542-521040 Medical Claimsservices 400.00 0.00 0.00 400.00 100.00
10-542-522020 Professional Services 12,350.00 10,372.40 1,980.00 -2.40 -0.02
10-542-523010 Equipment Rentlease 1,000.00 75.00 0.00 925.00 92.50
10-542-524010 Trash Collections 5,590.00 589.60 0.00 5,000.40 89.45
10-542-529070 Street Light Installation 0.00 0.00 0.00 0.00 0.00
E15 Contractual Services 21,860.00 11,477.00 1,980.00 8,403.00 38.44
10-542-531010 Electricity 49,500.00 9,715.82 0.00 39,784.18 80.37
10-542-531020 Street Lights 527,900.00 185,228.76 0.00 342,671.24 64.91
10-542-533010 Natural Gas 11,385.00 8,256.72 0.00 3,128.28 27.48
10-542-534010 Telephone 4,950.00 189.24 0.00 4,760.76 96.18
10-542-535010 Water 3,300.00 2,158.12 0.00 1,141.88 34.60
E20 Utilities 597,035.00 205,548.66 0.00 391,486.34 65.57
10-542-540010 Building & Grounds Maint.7,000.00 3,317.74 0.00 3,682.26 52.60
10-542-541030 Vehicle Wash 6,620.00 2,208.00 0.00 4,412.00 66.65
10-542-542010 Repairs - Stop Lights 10,000.00 5,818.27 0.00 4,181.73 41.82
10-542-542030 Signs & Marking Paint 30,000.00 5,017.14 0.00 24,982.86 83.28
10-542-546010 Clothing Expense 12,000.00 3,443.30 0.00 8,556.70 71.31
10-542-547010 Equipment Maintenance 3,200.00 862.51 0.00 2,337.49 73.05
10-542-547020 Maintenance Agreements 1,400.00 267.60 42.00 1,090.40 77.89
10-542-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00
E25 Repairs & Maintenance 70,220.00 20,934.56 42.00 49,243.44 70.13
10-542-572010 Purchase Of Vehicles 0.00 0.00 0.00 0.00 0.00
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 31
Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable
10-542-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00
10-542-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00
10-542-573050 Neighborhood Impr Projs 0.00 0.00 0.00 0.00 0.00
10-542-573060 Sidewalk Rep Program 0.00 0.00 0.00 0.00 0.00
10-542-573061 Street Crack Sealing 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00
542 Public Works-Street 2,689,654.51 952,714.22 2,022.00 1,734,918.29 64.50
700 Transfers & Subsidies
10-700-590050 Transfer To Tif Fund 4,000.00 1,682.28 0.00 2,317.72 57.94
10-700-590070 Airport Subsidy 171,635.85 57,211.96 0.00 114,423.89 66.67
10-700-590075 Transit Subsidy 761,328.47 282,350.78 0.00 478,977.69 62.91
10-700-590080 Transfer To Amb Serv 0.00 0.00 0.00 0.00 0.00
E80 Transfers Out 936,964.32 341,245.02 0.00 595,719.30 63.58
700 Transfers & Subsidies 936,964.32 341,245.02 0.00 595,719.30 63.58
900 CapitalVehicleEquipment
10-900-571010 Capvehclequip-city Admin 0.00 0.00 0.00 0.00 0.00
10-900-571020 Capvhcleqp-code Enf-adm 0.00 0.00 0.00 0.00 0.00
10-900-571030 Capvhcleqp-bldg Regs 0.00 0.00 0.00 0.00 0.00
10-900-571040 Capvhcleqp-envir Health 0.00 0.00 0.00 0.00 0.00
10-900-571050 Capvhcleqp-p & Transp-adm 0.00 0.00 0.00 0.00 0.00
10-900-571060 Capvhcleqp-pub Works-adm 0.00 0.00 0.00 0.00 0.00
10-900-571070 Capvhcleqp-engineering 0.00 0.00 0.00 0.00 0.00
10-900-571080 Capvhcleqp-street 96,371.20 0.00 96,371.20 0.00 0.00
10-900-571090 Capvhcleqp-police 161,268.00 99.00 161,268.00 -99.00 -0.06
10-900-571100 Capvhcleqp-fire 0.00 0.00 0.00 0.00 0.00
10-900-571110 Capvhcleqp-animal Rescue 0.00 0.00 0.00 0.00 0.00
10-900-571120 Capvhcleqp-central Maint 0.00 0.00 0.00 0.00 0.00
10-900-571130 Capvhcleqp-airport 54,398.00 0.00 54,398.00 0.00 0.00
10-900-571140 Capvhcleqp-contingency 0.00 0.00 0.00 0.00 0.00
E70 Capital Purchases 312,037.20 99.00 312,037.20 -99.00 -0.03
900 CapitalVehicleEquipment 312,037.20 99.00 312,037.20 -99.00 -0.03
Expense Expense 33,123,150.23 11,971,588.81 1,019,510.87 20,132,050.55 60.78
GL - Trial Balance by Full Acct Number (04/17/2013 - 10:16 AM)Page 32
Tax Period
Due Date to
City Total Lodging Tax JCCVB (3/7)
JCCVB/Convention
Center Fund (4/7)
May‐116/20/1191,258.41 38,328.53 51,104.71
Jun‐117/20/11101,479.82 42,621.54 56,828.68
Jul‐118/20/1188,392.47 37,124.82 49,499.80
Aug‐119/20/1173,144.02 30,720.48 40,960.66
Sep‐1110/20/11103,618.61 43,519.80 58,026.44
Oct‐1111/20/11105,531.99 44,323.44 59,097.91
Nov‐1112/20/1166,556.88 27,953.89 37,271.85
Dec‐111/20/1252,204.97 21,926.07 29,234.80
Jan‐122/20/1265,645.72 27,571.20 36,761.61
Feb‐123/20/1285,143.89 35,760.45 47,680.56
Mar‐124/20/1281,904.23 34,399.77 45,866.38
Apr‐125/20/12103,406.71 43,430.82 57,907.76
May‐126/20/1289,713.24 37,679.58 50,239.40
Jun‐127/20/1286,753.72 36,436.56 48,582.08
Jul‐128/20/1289,904.69 37,759.97 50,346.63
Aug‐129/20/1276,708.71 32,217.66 42,956.88
Sep‐1210/20/12109,335.16 45,920.77 61,227.69
Oct‐1211/20/12109,059.34 45,804.92 61,073.23
Nov‐1312/20/1269,756.75 29,297.84 39,063.77
Dec‐121/20/1355,126.67 23,153.20 30,870.94
Jan‐132/20/1384,295.92 35,404.29 47,205.71
Feb‐133/20/1384,199.16 35,363.65 47,151.53
Total1,873,141.08 786,719.25 1,048,959.02
average monthly amount for Convention Center Fund47,679.96
RESOLUTION
RS2012-
Sponsored by Councilman
A RESOLUTION TERMINATING THE WATER ENTERPRISE FUND
WHEREAS, for a number of years the City operated a Water Enterprise Fund, which
operated a water system in North Jefferson City and served the Cedar City area; and
WHEREAS, the City stopped operating the Water service in 2009.
WHEREAS, the current assets of the Water Enterprise Fund consist of approximately
sixteen thousand five hundred dollars ($16,500) in assets.
WHEREAS, because the City no longer operates a water system, there is no longer a
need to have the W ater Enterprise Fund.
WHEREAS, it is prudent to glean all such moneys into the general fund;
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Jefferson that
the Water Enterprise Fund is hereby terminated and all assets are gleaned into the
general fund.
Adopted this ____ day of ______, 2013
_____________________________
Mayor
ATTEST: APPROVED AS TO FORM:
_____________________________ _____________________________
City Clerk City Counselor
RESOLUTION
RS2012-
Sponsored by Councilman
A RESOLUTION TERMINATING THE CAPITAL PROJECTS – STREETS & PUBLIC
FACILITIES FUND
WHEREAS, for a number of years the City operated a Capital Projects – Streets and
Public Facilities Fund, which although not an enterprise fund was operated as if it was a
separate and distinct fund; and
WHEREAS, the City stopped operating the fund in 2010.
WHEREAS, the current assets of the Capital Projects – Streets and Public Facilities
Enterprise Fund consist of approximately One Thousand Three Hundred Dollars
($1,300.00) in assets.
WHEREAS, because the City no longer utilizes said fund, there is no longer a need to
have the Capital Projects – Streets and Public Facilities Fund.
WHEREAS, it is prudent to glean all such moneys into Sales Tax F;
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Jefferson that
the Capital Projects – Streets and Public Facilities Fund is hereby terminated and all
assets are gleaned into Sales Tax F as into the “contingency” category.
Adopted this ____ day of ______, 2013
_____________________________
Mayor
ATTEST: APPROVED AS TO FORM:
_____________________________ _____________________________
City Clerk City Counselor
RESOLUTION
RS2012-
Sponsored by Councilman
A RESOLUTION GLEANING
PREVIOUSLY UNSPENT SALES TAX MONEY
INTO SALES TAX F
WHEREAS, the voters of the City have approved six (6) capital improvement sales taxes
throughout the years, commonly referred to as Sales Tax A, B, C, D, E and F; and
WHEREAS, the city assigned sales tax B the budget fund number “40” and sales tax C
the budget fund number “41”.
WHEREAS, there are certain amounts remaining in funds 40 and 41 in the approximate
amount of $307,000.
WHEREAS, there remains in fund 40, $283,495.10 for “Riverfront projects”, all other
projects in funds 40 and 41 have been completed and the remaining money is
unassigned.
WHEREAS, it is prudent to glean all such moneys i nto the current Sales Tax F projects to
assure accountability;
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Jefferson that all
funds still remaining in fund 40 and fund 41 be rolled into Sales Tax “F” and placed into a
line item called “Contingency” except $283,495.10 which shall be placed in a line item (in
“F”) called “Riverside Projects” and that funds 40 and 41 be terminated.
Adopted this ____ day of ______, 2013
_____________________________
Mayor
ATTEST: APPROVED AS TO FORM:
_____________________________ _____________________________
City Clerk City Counselor
BILL NO. [Bill No.]
SPONSORED BY COUNCILMAN _______________________
ORDINANCE NO.
AN ORDINANCE OF THE CITY OF JEFFERSON, MISSOURI, ADOPTING AN ECONOMIC
INCENTIVE POLICY.
BE IT ENACTED BY THE COUNCIL OF THE CITY OF JEFFERSON, MISSOURI, AS
FOLLOWS:
Section 1. Chapter 25 (Planning and Development) is amended by the addition of
an Article XI as follows:
Article XI. Economic Incentive Policy
Sec. 25-200. Purpose Statement
The City of Jefferson is dedicated to achieving the highest quality of development, services, infrastructure, and
quality of life for its citizens. One of the primary keys for achieving these goals is to enhance and expand the local
economy. Competition for attracting new businesses and employers, as well as retaining the ones already in existence in
the community, can be aggressive from time to time at national, regional, interstate, and intrastate levels. For this reason,
the City recognizes that the appropriate use of economic development incentives may be necessary in the correct
circumstances to aid the City in reaching its full economic potential.
The purpose of th ese policies are two-fold: First, to establish the goals, standards, guidelines, and preferences of
the City to direct the use of economic incentives to ensure that these incentives are used in a way that advances the City’s
economic goals. These policies allow the City to be proactive (not reactive) with respect to requests from developers and
businesses to create the public-private partnerships, which are the real result of granting incentives in any instance. These
policies serve as a guide to developers and businesses far and wide to attract those having concepts, ideas, and plans that
closely match the development needs of the City. Conversely, these policies also inform the development and business
community that incentives for businesses already supported in the City, or for which there is no longer a community need,
may be more difficult to obtain.
Second, the procedures component establishes a uniform, transparent, and well -informed path for businesses and
developers to follow when seeking economic development incentives of the City. We believe that through a standard
approach the expectations of applicants can be managed at reasonable levels, which leads to a more positive experience for
those seeking incentives. The uniform application of these procedures ensures that the goals and needs of the City are
being specifically considered for each economic development incentives request, which leads to greater long -term success
of the program as a whole. Finally, these procedures address the ongoing execution of each approved incentive application
thereby confirming that the applicant will be held accountable for delivering the promised investment in the community,
which in turn builds confidence in the City’s incentives program by its citizens and the other affected taxing jurisdiction s
that are the City’s neighbors.
Nevertheless, the applicability of the differing incentives programs often varies from project to project, and the
City Council’s decision to grant incentives is discretionary, based upon one or more of the criteria set forth in this
document and other outside factors. The City Council is under no obligation to approve any requested incentives that are
not required by state or local laws, and it reserves the right to deviate from these policies and procedures at its sole
discretion when doing so is deemed to be in the best interests of the City.
Sec. 25-201. General Policy And Procedure Guidelines
To implement the City’s economic development incentive program, certain overarching concepts apply. These
concepts, which are listed in detail below, fall into the categories of both the policy and procedural components of the
City’s overall program. Applicants with the highest likelihood of success will address each of these general policy issues
and procedural steps in addition to the policy issues and procedural steps that apply to the specific economic incentive tool
or tools applied for and described in more detail in this document.
A. General Policy Matters
1. When funds exist, either from the City’s budget or supplementary grants or other funding sources, or a
combination thereof, the City should obtain, maintain, and update a market study designed to identify the
economic development needs of the City for utilization in the review of economic development requests.
2. Applicants must demonstrate that the private investment (through equity, private financing, or a combination
thereof) is greater than the incentives requested. The preferred ratio of investment to incentive is that the
incentives request should be 25% or less of the total proposed project costs).
3. The purpose of any requested incentive is to provide additional funding for a specific City-designated
economic development goal; or, if not, the applicant has provided justification and supporting documents
(e.g., third-party market studies, etc.) explaining why the purpose of the request should be a City-designated
economic development goal.
4. To ensure that the City’s interests are adequately protected and that the citizens and current business partners
of the City of Jefferson are not bearing the burden of the costs to review requests for public aid through
economic development incentives, applicants will be required to enter into a funding agreement whereby the
applicant provides funds to the City to obtain professional consultants necessary to aid in determining the
appropriate levels of assistance for the proposal, project feasibility, de veloper’s financial capacity, and a
legal review of the application, the approval process, and the negotiation and implementation of applicable
agreements. The City’s expenses may include, but is not limited to, fees for special legal and financial
consultation, market study reviews, appraisal reviews, and if applicable, bond underwriters and bond
counsel. These costs may be reimbursed through the incentive program as allowed by law.
5. When the level and type of economic development incentives reaches or exceeds an appropriate amount, the
City will conduct, and the applicant should expect to provide, a review of its relevant business experience,
financial condition , ability to carry out the proposed project, and criminal background. Applicants are
notified that the level of scrutiny into the applicant’s background will vary ratably with the amount of public
incentives and public risk associated with the level of incentives requested in the application.
6. Projects utilizing funds created from the development to reimburse development costs (“pay-as-you-go”) are
highly encouraged. The use of public debt should be limited to only that amount absolutely necessary, which
fact will be the applicant’s responsibility to justify in the approval process.
7. Incentive requests for projects that involve property acquisition by eminent domain are highly discouraged.
B. General Procedural Requirements.
1. Applicants for any economic development incentive program granted by the City must schedule and attend a
pre-application meeting with City staff prior to submitting an application.
2. The City will provide basic forms, a summary of the application, review, and consideration process,
applicable statutory requirements, and an estimated timeline for the approval process, in addition to other
relevant information, at the pre-application meeting.
3. Applicants will be expected to work with City staff and, when applicable, City consultants, while preparing
the applicable “official” document to be placed on file with the City, thus triggering the applicable statutory
review process.
4. Applicants will be required to enter into a funding agreement whereby the applicant provides funds to the
City to obtain professional consultants necessary to aid in determining the appropriate levels of assistance for
the proposal, project feasibility, developer’s financial capacity, and a legal review of the application, the
approval process, and the negotiation and implementation of applicable agreements. An initial deposit will
be required before the City’s staff and consultants will begin work processing the applicant’s proposal. The
amount of the funding agreement deposit will vary depending upon the application or applications filed, and
applicants are hereby notified that the funding agreement will contain an “evergreen” clause whereby the
applicant must replenish the fund as it is used to ensure the full amount of the deposit is available to the City
for use in reviewing the application. Applicants are placed on notice that the costs associated with a funding
agreement are not refundable in the event that the application is not approved. Payment of the associated
costs does not guarantee approval of the application by the TIF Commission or City Council, whose
decisions shall remain at their sole discretion.
5. Applicants shall consider reimbursement of the City’s costs to review and consider the approval of the
application, and in the event the application is approved, to administer the incen tive program while it remains
active, as a component of the overall project costs. Applicants also shall provide a mechanism for the
prompt payment of the City’s costs in its application. The City’s costs associated with the consideration of
the approval of an application shall be paid in full at the time of any applicable hearing or meeting to
consider a recommendation of approval or the approval of the application. The City reserves the right to
postpone such hearing or meeting until the necessary payments have been made.
Secs 25-203 through 25-109 Reserved.
Sec 25-210. Tax Increment Financing (TIF) Incentives.
Sections 25-210 through 25–219 shall be known as “The Policy And Procedure Guidelines For Tax Increment
Financing (TIF) Incentives.
Sec 25-211. TIF Overview.
Tax Increment Financing (TIF) is a public funding mechanism to assist private development of an area within the
City. TIF may only be used: 1) when there is evidence the development would not occur without public assistance; and 2)
when the project area qualifies as a blighted or conservation area in accordance with state statutes. TIF is a financial tool
used to capture the increase in property taxes and sales taxes created as a result of the redevelopment of an approved area
within the City. TIF by itself does not cause an increase in property or sales tax rates. 100% of the incremental increase in
property tax revenues (known as payments in lieu of taxes or “PILOTs”) and 50% of the incremental increase in local sales
and use tax revenues (known as economic activity taxes or “EATs”) generated in an approved TIF redevelopment area as a
result of the completion of a development project will be captured and directed to a TIF special allocation fund. The
PILOTs and EATs may then be used to reimburse a private developer for eligible expenses or to repay principal and
interest on bonds used to finance the eligible expenses for a maximum of 23 years from the date a TIF redevelopment
project was activated.
Sec 25-212. TIF Statutory Requirements.
By law, the City must determine that certain requirements have been met before approving a Tax Increment
Financing Plan filed by the applicant. These requirements are set forth under Sections 99.805 to 99.865 of the Revised
Statutes of the State of Missouri (RSMo) (the “TIF Act”).
Sec 25-213. TIF Policy Guidelines.
A. In addition to meeting the statutory requirements referenced above, the City has established several criteria that
will be applied in the review and evaluation of applications for TIF financing. In general, applications that meet
each of the evaluation criteria will be viewed most favorably. However, TIF applications that do not meet all of
the criteria listed herein may be approved if the application demonstrates that the TIF Plan and project or projects
on the whole is of vital economic interest to the City.
B. The City’s evaluation criteria for TIF applications are as follows:
1. The proposal must demonstrate a substantial and significant public benefit by eliminating blight, financing
desirable public improvements, strengthening the City’s economic and employment base through the
creation of new jobs or retention of existing employment, positively impacts surrounding areas, creates
economic stability, facilitates economic self-sufficiency, aids in the implementation of the City’s
comprehensive development plan and economic development strategies, and serves as a catalyst for further
high quality development or redevelopment in the City.
2. Proposals for the redevelopment and/or infill of deteriorating areas within the City will be given more
favorable consideration than projects for the redevelopment of “green field” areas.
3. The applicant must provide evidence that the applicant has thoroughly explored alternative financing
methods and has a track record which demonstrates the financial and technical ability to complete the
project.
4. TIF assistance to the project should generally not exceed 25% of total project costs. However, project
assistance above 25% may be considered in circumstances where the developer:
a. has a proven track record in completing successful projects comparable in scope and scale; and
b. documents the developer’s finan cial capacity to complete the proposed project; and
c. demonstrates that tenant commitments are already in place for a significant portion of the proposed
project; and
d. demonstrates the need for additional assistance in order to achieve a reasonable rate of return of the
proposed project.
5. Proposals requesting TIF assistance should have a ratio of three to one (3:1) in comparing potential increased
revenue to the City from all sources to the value of the incentives provided, measured over the term of the
TIF project.
6. Generally, TIF applications which encompass a project area of less than 10 acres will be discouraged.
7. In evaluating the employment potential of a proposed redevelopment, the following shall be taken into
consideration:
a. number of additional employees that will be hired as a result of the project and whether they are likely
to be hired from the local population; and
b. skill and education levels required for the jobs expected to be created by the project; and
c. range of salary and compensation for jobs expected to be created by the project; and
d. potential for executive relocation. TIF projects that create jobs with wages that exceed the community
average will be viewed favorably.
8. TIF applications for new or expanded office, commercial, or industrial and manufacturing projects will be
viewed more favorably than new or expanded retail projects. TIF applications for retail and service
commercial projects should be limited to those projects that encourage an inflow of new customers from
outside the City or that will provide services or fill retail markets that are currently unavailable or in short
supply in the City as documented in a professionally prepared market study. New or expanded industrial and
manufacturing projects will be given more favorable consideration than new or expanded warehouse type
uses based upon the projected employment per square foot.
9. TIF applications for the development of commercial, office and industrial projects that would stabilize
existing commercial, office and industrial areas that have or will likely experience deterioration will be
favored.
10. TIF applications that include the development of business areas, or the redevelopment of existing business
areas, shall include information as to the business type of the major tenants of the TIF area. In addition, a
thorough market analysis should be completed that identifies: (1) the population areas from which the project
will draw; and (2) the businesses of similar types that would be competing with the TIF area businesses.
11. TIF applications for new residential development projects (other than a limited number of residential units
which are creatively integrated into commercial or retail projects) will be strongly disfavored. TIF
applications for the redevelopment of existing residential areas will generally be disfavored. [NOTE: Need
to consider this based on the City’s needs. Residential TIFs are usually disfavored because
they cause a drain on resources without an offsetting increase in revenues. They are
particularly burdensome on school districts, who have two representatives on the TIF
Commission]
12. Government-issued financing related to TIF applications.
a. If an applicant’s financing plan includes a request for the City or another governmental entity at the
City’s request (e.g., an industrial development authority or the Missouri Economic Development
Financing Board (“MDFB”)) to issue notes and/or bonds to finance the project, the applicant shall enter
into an agreement with the City regarding the terms of such financing prior to the consideration of the
approval of the application, which financing terms shall be incorporated into a redevelopment
agreement for the implantation of the redevelopment plan upon the approval of the application, as
applicable.
b. TIF applications requesting the issuance of bonds or notes shall be required to demonstrat e using a
third-party revenue consultant selected by the City that the payments-in-lieu of taxes and/or economic
activity taxes expected to be generated will be sufficient to provide debt service coverage of at least
1.30 times the projected debt service on any tax increment financing bonds or notes, that is to say that
the development must show that there will be $1.30 of revenue produced for every $1.00 of debt
service to repay debt issued. This limitation may be modified for projects that involve the
redevelopment of existing structures or the assembly and clearance of land upon which existing
structures are located. The debt service coverage ratio provided in this subsection is for guidance only,
the actual ratio will be determined through negotiations of the parties in the context of an actual request
for incentives through an application.
c. Applications requesting the City to issue annual-appropriation backed bonds are highly discouraged. In
the event that the applicant justifies why annual-appropriation backed bonds are necessary for the
project, the applicant shall be required to demonstrate using a third-party revenue consultant selected
by the City that the payments-in-lieu of taxes and/or economic activity taxes expected to be generated
will be sufficient to provide debt service coverage of at least 1.70 times the projected debt service on
any tax increment financing bonds or notes., that is to say that the development must show that there
will be $1.70 of revenue produced for every $1.00 of debt service to repay debt issued The debt service
coverage ratio provided in this subsection is for guidance only, the actual ratio will be determined
through negotiations of the parties in the context of an actual request for incentives through an
application.
13. If the TIF application is being recommended based upon specifically delineated benefits that are projected to
flow to the City as a result of the development, such as increased employment opportunities, increased ad
valorem or economic activity taxes, or construction of public infrastructure, language will be included in the
development agreement that stipulates that the City's assistance to the developer may be reduced if
satisfactory evidence is not shown that the degree, nature and/or quality of the benefits have been generated
to the City by the project in accordance with the timeline provided in the application.
14. Applications that include the utilization of a Community Improvement District (CID), Transportation
Development District (TDD), Neighborhood Improvement District (NID), or other private or public
financing mechanisms that result in reducing the term of the TIF project and/or reduce the burden on affected
taxing jurisdictions will be viewed more favorably.
15. Notwithstanding the foregoing, TIF applications that, based upon the above guidelines, would not otherwise
be favorably considered or do not meet any of the above referenced criteria, shall be viewed favorably by the
City if the application clearly demonstrates that the project as a whole or a portion of it is of vital interest to
the City and will significantly assist the City by eliminating blight, financing desirable public improvements,
strengthening the City’s economic and employment base through the creation of new jobs or retention of
existing employment, positively impacting surrounding areas, creating economic stability, facilitates
economic self-sufficiency, aiding in the implementation of the City’s comprehensive development plan and
economic development strategies, and serving as a catalyst for further high quality development or
redevelopment in the City.
Sec 25-213. TIF Expenses Eligible for Reimbursement.
A. A TIF proposal shall include what expenses are to be eligible for reimbursement.
B. Subject to the requirements of the TIF Act, expenses eligible for reimbursement under a TIF proposal may include,
but are not limited to, the following:
1. Studies, surveys, plans and specifications, Fees incurred by either the City or the applicant, or both, for
professional services such as architectural, engineering, legal, marketing, financial, and planning;
2. Site preparation, including demolition of structures, clearing and grading of land.
3. Constructing public infrastructure such as streets, sewers, utilities, parking, and lighting.
4. Financing costs including bond issuance.
5. Relocation costs if persons or businesses within the redevelopment area are displaced.
Sec 25-213. TIF City Application/Approval Process.
A. The applicant is required to first meet with staff in a pre-qualification conference to determine project eligibility.
An application may then be submitted to the Department of Public Works for review and processing. A copy of
the formal application may be obtained through the Department of Public Works.
B. Provided that the application exhibits initial feasibility in the opinion of City staff as determined by the
information exchanged in the pre-qualification conference, the applicant will be required to enter into a funding
agreement with the City to cover the City’s expenses associated with the TIF consideration and approval process,
as provided in the City’s General Policy and Procedural Guidelines. The City’s expenses may include, but is not
limited to, fees for special legal and financial consultation, market study revie ws, appraisal reviews, and if
applicable, bond underwriters and bond counsel. Applicants are placed on notice that the costs associated with a
funding agreement are not refundable in the event that the application is not approved. Payment of the associat ed
costs does not guarantee approval of the application by the TIF Commission or City Council, whose decisions
shall remain at their sole discretion.
C. Care will be exercised in the use of TIF incentives to thoroughly evaluate each project to ensure that th e benefits
that will accrue from the approval of the project are appropriate, in relation to the TIF incentive provided to and
the costs that will result from the project, and that the project, when viewed from this prospective, benefits the City
as a whole.
D. Each project, and the location at which it is proposed, is unique and, therefore, every proposal shall be evaluated
on its individual merit, including its potential economic benefit, potential impact on the City's service levels, its
overall contribution to the City's economy and its consistency with the City's goals and objective as expressed in
the Comprehensive Plan and other adopted or City endorsed planning or strategic documents. The applicant is
expected to work with the City’s staff and consultants to prepare the TIF Plan prior to the applicant’s formal
submittal of the final TIF Plan for TIF Commission and City Council review and approval.
E. Following a public hearing before the City’s TIF Commission and approval of the TIF Plan by the City Council,
the City and the applicant shall enter into a redevelopment agreement for the purpose of governing the
implementation of the TIF Plan.
Secs 25-214 through 25-299 Reserved.
Sec 25-220. Community Improvement District (Cid) Incentives
Sections 25-220 through 25 – 221 shall be known as “The General Policy And Procedure Guidelines For The Use
Of Community Improvement District (Cid) Incentives.”
Sec 25-221. CID Overview
A Community Improvement District (CID) is a special purpose district in which property owners voluntarily
impose a funding mechanism upon themselves to fund a broad range of public improvements and/or services to support
business activity and economic development within specified boundaries. Created by an ordinance of the City Council,
establishment of the CID is considered after the receipt of a petition, signed by owners of real property, representing more
than 50 percent of the assessed valuation within the proposed CID boundary and over 50 percent per capita of all owners of
real property.
A CID may be established either as a separate political subdivision that is distinct from the municipality or as a
not-for -profit corporation. If the CID is organi zed as a political subdivision, the District can impose a sales tax in 1/8%
increments up to 1% on most retail sales and/or a real property tax. If the CID is organized as a non -profit corporation, it
may only impose special assessments to finance the cost of improvements and services. The District, if desired, may issue
tax-exempt revenue bonds to finance capital improvement projects for up to 20 years.
Responsibility for repayment of CID bonds lies solely with the District. As such, the City does not pledge its full
faith and credit behind the repayment of the bonds. In terms of governance, a board of directors made up of the
representatives of business owner, property owners, and voters either elected or appointed by the City of Jefferson City
Council oversees District activities.
If the District is funded solely through special assessments, a not -for -profit agency can serve as the administrator.
Although the CID is established with the approval of the City Council, once formed the District op erates independently in
accordance with the provisions set forth in the petition and Missouri State Law.
Sec 25-222. CID Statutory Requirements
By law, the City must determine that certain requirements have been met before approving the establishment of a
Community Improvement District. These requirements are set forth under Sections 67.1401 - 67.1571 of the Revised
Statutes of the State of Missouri (RSMo) (the “CID Act”).
Sec 25-223. CID Policy Guidelines
A. In addition to meeting the statutory requirements referenced above, the City has established several criteria that
will be applied in the review and evaluation of applications for the establishment of a CID. In general,
applications that meet each of the evaluation criteria will be viewed most favorably. However, CID applications
that do not meet all of the criteria listed herein may be approved if the application demonstrates that the CID
proposal on the whole provides a substantial and significant public benefi t to meet identified economic
development needs in the City.
B. The City’s evaluation criteria for CID applications are as follows:
1. CIDs which are established for the purpose of: (1) reducing the time a TIF project is active and/or offsetting
the burden of TIF incentives on the affected taxing jurisdictions; or (2) providing all or a portion of the
funding needed to construct public improvements that have been identified as a long -term goal of the City’s
capital improvements plan are highly favored.
2. The applicant should work with City staff and consultants to ensure that a proposed sales tax would not cause
the cumulative sales tax rate within the proposed CID boundaries to exceed ten percent (10%).
3. Perpetual CIDs having a sales tax as a funding mechanism are disfavored.
C. CIDs formed primarily for the purpose of funding common area maintenance costs are discouraged.
D. The CID petition shall require that at least two (2) members of the Board of Directors shall be an elected or
appointed official or employee of the City.
E. The CID petition shall provide that the City Council must review and approve the CID’s annual budget before it is
presented for approval by the CID’s Board of Directors.
F. CID petitions which provide that the CID Board of Directors will be a ppointed by the Mayor with the consent of
the City Council are favored.
G. A CID formed to provide sustainable funding for an organization having the purpose of promoting the City’s
historic downtown shopping district would be strongly encouraged.
H. Petitions which propose the issuance of CID bonds are discouraged.
I. The use of a CID as a substitute for traditional homeowners associations i s encouraged; provided that the proposed
CID is established as a not-for -profit corporation.
Sec 25-224. CID City Application/Approval Process
A. CID applicants are required to first meet with staff pre-qualification conferences to determine project eligibility.
An application may then be submitted to the Department of Public Works for review and processing. A copy of
the formal application may be obtained through the Department of Public Works. Applicants may be required to
enter into a funding agreement with the City pursuant to the General Policy and Procedure Guidelines provided as
a component of the City of Jefferson’s Economic Development Policies and Procedures.
B. Prior to the applicant’s formal submittal of the final CID Petition with the City Clerk for City Council review and
approval, the applicant is expected to work with the City’s staff and consultants to prepare the CID petition to
ensure that it substantially complies with statutory requirements. Once the review process has been completed, the
petitioner(s) may file the petition pursuant to the CID Act in the office of the City Clerk. Upon receipt of the
petition, the City Clerk, upon the advice of the City Counselor, or his or her designee, shall make a final
determination of whether the petition substantially complies with statutory requirements. Following confirmation
that the petition complies with these requirements, a public hearing will be held by the City Council. The City
Council would then consider whether to approve an ordinance to establish the CID.
C. Following the establishment of the CID, the City and the CID board shall enter into a cooperative agreement for
the purpose of establishing the terms of the relationship between the City and the CID board. Once established,
the CID applicant will either seek to impose a sales tax and/or a property tax within the district, or to levy a special
assessment within the district in accordance with the procedures and provisions set forth in the CID Act.
Secs 25-225 through 25-229 Reserved.
Sec 25-230. Transportation Development District (TDD) Incentives
Sections 25-230 through 25 – 239 shall be known as “The General Policy And Procedure Guidelines For The Use
Of Transportation Development District (TDD) Incentives”.
Sec 25-231. TDD Overview
Transportation Development Districts (TDD) are independent political subdivisions organized to levy sales taxes,
property taxes, or special assessments to pay for the construction of roads, bridges, interchanges, intersections, parking
facilities or other transportation related improvements. Unlike CIDs, TDDs are approved and organized by order of the
circuit court. A TDD petition is a law suit filed by the petitioners against the Missouri Highways and Transportation
Commission and the affected local transportation authority, which may include the City (provided that the City is not the
petitioner). Property owners may petition for the creation of a district as large as several counties or as small as a single
parcel of property. The TDD Act also allows for the governing body of local transportation (in the City’s case, the City
Council) to file a petition to form a TDD. As long as the TDD is proposed to construct transportation related
improvements, any property is eligible to be included in a TDD.
TDDs may generate revenues through sales taxes (up to 1%), ad valorem taxes on real and personal property (up
to ten cents per $100 assessed valuation), special assessments, or tolls. The TDD is authorized to issue bonds on its own
behalf, utilizing these captured taxes and assessments to pay debt service on bonds issued to construct transportation
projects. Either the Missouri Department of Transportation (MoDOT) or the City are required to sponsor projects and must
agree to accept maintenance responsibilities for completed projects. When the project costs are paid off (or if applicable,
the bonds financing the project costs are paid off), the TDD is terminated.
Sec 25-232. TDD Statutory Requirements
While City approval of a TDD is not specifically required by law, it is in an applicant’s best interest to coordinate
the filing of a petition for the formation of a TDD for which the City is a local transportation authority with the City befo re
doing so. The City will aid the applicant in determining whether the requirements for a valid TDD have been met before
asking the City Council to adopt a resolution in support of the formation of the proposed TDD. These requirements are set
forth under Sections 238.200 – 238.275 of the Revised Statutes of the State of Missouri (RSMo) (the “TDD Act”).
Sec 25-233. TDD Policy Guidelines
A. The City may pass a resolution endorsing (or opposing) projects prior to the time of the circuit court review of
petitions filed to establish a proposed TDD. Additionally, for proposed TDDs which include the City as a local
transportation authority, the City has a statutory right to file a petition in support of or opposing the formation of
the TDD. The City will support the formation of a TDD only in circumstances where projects create substantial
public benefits by advancing the City’s goals.
B. In addition to meeting the statutory requirements referenced above, the City has established several criteria that
will be applied in the review and evaluation of app lications for the formation of a TDD within the City’s
jurisdictional boundaries. In general, applications that meet each of the evaluation criteria will be viewed most
favorably. However, TDD proposals that do not meet all of the criteria listed herein may be approved if the
application demonstrates that the TDD proposal on the whole provides a substantial and significant public benefit
to meet identified economic development needs in the City. The City’s evaluation criteria for TDD applications
are as follows:
1. TDDs which are established for the purpose of: (1) reducing the time a TIF project is active and/or offsetting
the burden of TIF incentives on the affected taxing jurisdictions; or (2) providing all or a portion of the
funding needed to construct public improvements that have been identified as a long-term goal of the City’s
capital improvements plan are highly favored.
2. The applicant should work with City staff and consultants to ensure that a proposed sales tax would not cause
the cumulative sales tax rate within the proposed TDD boundaries to exceed ten percent (10%).
3. TDD petitions requiring that at least two (2) members of the TDD Board of Directors shall be an elected or
appointed official or employee of the City are highly favored.
4. TDD petitions that require the City Council to review and approve the TDD’s annual budget before it is
presented for approval by the TDD’s Board of Directors are highly favored.
5. Petitions which propose the issuance of TDD bonds are discouraged.
Sec 25-234. TDD City Application/Approval Process
A. TDD applicants are required to first meet with staff pre-qualification conferences to determine project eligibility.
An application may then be submitted to the Department of Public Works for review and processing. A copy of
the formal application may be obtained through the Department of Public Works. Applicants may be required to
enter into a funding agreement with the City pursuant to the General Policy and Procedure Guidelines provided as
a component of the City of Jefferson’s Economic Development Policies and Procedures.
B. Prior to the applicant’s formal submittal of the final TDD Petition with the Circuit Court Clerk, the applicant is
expected to work with the City’s staff and consultants to prepare the TDD petition to ensure that it complies with
statutory requirements and City policy. Among the issues to be resolved in this process is whether the City will be
the petitioner as the local transportation authority, or whether the property owners will file the petition. Once the
review process has been completed, City staff will forward the matter to the City Council, which will consider a
resolution of support in favor of the formation of the TDD.
C. After the City Council’s determination, the petitioner(s) may file th e petition with the Circuit Court Clerk pursuant
to the TDD Act. If the City Council has approved a resolution of support in favor of the formation of the TDD, the
City will cooperate with the petitioners in the prosecution of the case, as is required by whether the City is the
petitioner or a respondent. If the City Council has not approved a resolution of support in favor of the formation
of the TDD, the City reserves its right to file an answer in opposition to the petition.
D. Once the TDD is formed by the circuit court, the City and the TDD board should enter into a cooperative
agreement for the purpose of establishing the terms of the relationship between the City and the TDD Board of
Directors.
Secs 25-235 through 25-139 Reserved.
Sec 25-240. Neighborhood Improvement District (NID) Incentives
Sections 25-240 through 25– 249 shall be known as the “The General Policy And Procedure Guidelines
For The Use Of Neighborhood Improvement District (Nid) Incentives”
Sec 25-241. NID Overview
Neighborhood Improvement District (NID) is not an entity separate from the City, but rather the designation of a
special district in which special assessments are imposed to finance public improvements, including acquisition,
construction, engineering, legal and related costs. Temporary notes are issued by the municipality to pay the costs of the
improvements and related costs. Once the construction of the improvements is completed, the temporary notes are paid by
the NID bonds, which are in turn retired through special assessments against property owners in the area in which the
improvements are made. NID bonds cannot exceed 125% of the estimated cost of the improvements established in the NID
petition. The cost of the public improvements assessed again st property owners in the district are apportioned in a manner
commensurate to the amount of benefit received from such improvements. NID bonds are counted against the City’s
constitutional debt limits.
The creation of a NID may be established by one of two methods. The first is by a favorable vote of qualified
voters living within the boundaries of the proposed district. The second is through a proper petition signed by at least two-
thirds of the owners of record of all real property within the proposed district. In both instances, approval by the City’s
City Council is required in order to establish the NID.
Sec 25-242. NID Statutory Requirements
By law, the City must determine that certain requirements have been met before approving the establishment of a
Neighborhood Improvement District (NID). These requirements are set forth under Sections 67.453 to 67.475 of the
Revised Statutes for the State of Missouri (RSMo) (the “NID Act”).
Sec 25-243. NID Policy Guidelines
The City of Jefferson is prepared to approve petitions for Neighborhood Improvement Districts (NID) to facilitate
business activity, economic development, and expedited neighborhood improvement through the participation of property
owners to fund public infrastructure within Jefferson City. Because the City issues special obligation bonds that count
against its constitutional debt limits, decisions to approve the establishment of a NID will be determined on a case-by-case
basis and approved only where there is a clear demonstration of substantial and significant public benefit. Improvements
funded by a NID must be purely public in nature, meaning that the improvement will be owned, operated, and maintained
by the City after completion and must remain open for public use. At a minimum, all statutory requirements must be met.
Sec 25-244. NID City Application/Approval Process
A. NID applicants are required to first meet with staff pre-qualification conferences to determine project eligibility.
An application may then be submitted to the Department of Public Works for review and processing. A copy of
the formal application may be obtained through the Department of Public Works. Applicants may be required to
enter into a fun ding agreement with the City pursuant to the General Policy and Procedure Guidelines provided as
a component of the City of Jefferson’s Economic Development Policies and Procedures.
B. Prior to the applicant’s formal submittal of the final NID Petition with the City Clerk for City Council review and
approval, the applicant is expected to work with the City’s staff and consultants to prepare the NID petition to
ensure that it substantially complies with statutory requirements. Once the review process has been completed, the
petitioner(s) may file the petition pursuant to the NID Act in the office of the City Clerk. Upon receipt of the
petition, the City Clerk, upon the advice of the City Counselor, or his or her designee, shall make a final
determination of whether the petition substantially complies with statutory requirements. Petitions that comply
with the statutory requirements will be forwarded to the City Council for consideration, subject to the procedural
requirements established in the NID Act. Under certain conditions a cooperative agreement may be required to
establish the terms of the relationship between the City and the applicants filing the NID petition.
Secs 25-245 through 25-250 Reserved.
Section 2. This Ordinance shall be in full force and effect from and after the date of
its passage and approval.
Passed: Approved:
Presiding Officer Mayor
ATTEST: APPROVED AS TO FORM:
City Clerk City Counselor