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HomeMy Public PortalAbout20150512BudgetWorkshop Table of Contents 000_000_Agenda for 1st Budget Workshop Session 2 of 2 May 12 2015 1 000_010_FY2016 General Fund Budget Request &CIP May 6 2015 Combinded AADH 2 FY16 General Fund BUDGET HIGHLIGHTS May 6 final make up 2 MY FISCAL YEAR 2016 GENERAL 27 APRIL 28 RG PROPOSED BUDGET WOR 27 final FY16 YEAR FINANCE COMMITTEE CIP WORKSHEETS May 5 2015 Finance Version 50 finance committee revenue 50 Agenda for 15` Budget Workshop Session 2 of 2 May 12,2015 3:30 pm or until completion 1. General Fund Revenue Fund 100 by Angela Hudson 2. General Fund—City Council by Jan LeViner 3. General Fund—Clerk of Council by Jan LeViner 4. General Fund—City Manager by Diane Schleicher 5. General Fund—Legal by Diane Schleicher 6. General Fund—Planning Dept. by Diane Schleicher 7. General Fund—Municipal Court by Diane Schleicher 8. General Fund—Finance Department by Angela Hudson 9. General Fund—Other Financing Sources by Angela Hudson 9. General Fund— Information Technology by Todd Smith 10. General Fund—Human Resources by Janice Elliott 11. General Fund - Main Street\Better Hometown by Chantal Morgan 12. General Fund—Public Works by Joe Wilson • Administration • Building Maintenance • Solid Waste • Beach related • Parks • Cultural & Recreation 13. General Fund—Police Dept. by Chief Bob Bryson 14. General Fund - Fire Department by Diane Schleicher 15. General Fund—Parking Division by Diane Schleicher 16. General Fund— Non-profits by City Council 17. Capital Grant Fund 340 by Diane Schleicher 20150512 Budget Workshop Page 1 of 53 CITY OF TYBEE ISLAND FISCAL YEAR 2015-2016 PROPOSED OPERATING BUDGET GENERAL FUND BUDGET HIGHLIGHTS The General Fund budget request for fiscal year 2015-2016 is $9,969,621 which is ($952,687) less than the current year's budget, decreasing from $10,922,308 to $9,969,621. The primary reason for the decrease is due to a reducing the transfers out of the General Fund to support other funds. The fund's budget reflects a 2.5% increase in personnel cost pending approval of the City Council. Currently, the City is conducting classification and compensation study to determine relative market rates for employee positions. The City plans for the results of the study to be presented to the City Council for consideration prior to adoption of the budget; if approved, the budgeted 2.5% personnel increase may absorb those cost of implementing the plan. Total budget requests for capital projects and equipment increased by $207,939 from $1,051,119 to$1,259,058. COLUMNS COLUMN TITLE COLUMN DESCRIPTION A FY2016 Budget Request = represents the Department Head's fiscal year 2016 proposed budget request. B Budget Change 2016 vs.2015 = represents the difference between the current budget(blue)and the department's budget request for FY16 C FY2015 Current Budget = represents fiscal year 2014-2015 current budget for each line item in the department's budget. D YTD+Encumbered atApril 20,2015 = represents fiscal year 2014-2015 year-to-date and encumbered revenues or expenses for each line item. E FY2015 Budget Balance = represents the fiscal year 2014-2015 budget balance for each line item in the fund. F FY2014 Actual = represents the fiscal year 2013-2014 actual audited revenue or expense balances for each line item in the fund. G FY2013 Actual = represents the fiscal year 2012-2013 actual audited revenue or expense balances for each line item in the fund. General Fund Department Revenues The General Fund Revenue budget decreased by($952,687)from $10,922,308 to$9,969,621 as compared to the current fiscal year. • The city is expecting the Local Option Sales Tax, (LOST) to decrease by ($140,000); • Real Property Tax(current) is expected to decrease by($235,814) • Parking Pay/Display revenue is expected to increase by$499,228; • The budget line item, 39.1300, prior year fund balance decreased by($688,770)from $1,091,232 to $402,462 as the city is trying to rely on operating revenue to balance the budget verse using fund balance and the city reduced requested amount of capital projects &equipment; • The City is receiving$321,022 less in financing and loan proceeds, and $302,000 less from water/sewer transfer in. The transfer in from the hotel/motel tax increased by$80,735 from $1,094,265 to $1,175,000; and • Grant revenues are expected to increase by$129,162 due to a GDOT TAP grant which requires a 20% match 20150512 Budget Workshop Page 2 of 53 REVENUE A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL 100 00 31 1100 Real Property Tax-Current 1,525,000 (235,814) 1,760,814 1,018,910 741,904 1,519,974 1,594,298 100 00 31 1200 Property Tax Prior Yrs 190,000 (10,000) 200,000 468 199,532 192,829 62,989 100 00 31 1310 Motor Vehicle Tax Tag Sett! 125,000 35,497 89,503 26,599 62,904 192,291 89,346 100 00 31 1315 TAVT-Motor Vehicle Tax 80,000 80,000 0 86,490 (86,490) 0 0 100 00 31 1320 Property Tax-Mobile Homes 250 (110) 360 107 253 359 260 100 00 31 1340 Personal Property-Intangi 23,000 2,000 21,000 24,665 (3,665) 24,164 25,521 100 00 31 1600 Real Estate Trans Tax 8,500 2,300 6,200 10,495 (4,295) 9,465 8,172 100 00 31 1710 Franchise Tax Electric 297,000 0 297,000 325,361 (28,361) 297,795 301,042 100 00 31 1750 Franchise Tax-Cable TV 80,000 0 80,000 59,792 20,208 116,248 108,588 100 00 31 1760 Franchise Tax Telephone 13,000 0 13,000 6,653 6,347 15,188 16,825 100 00 31 3100 Sales&Use Tax Rev(LOST) 1,050,000 (140,000) 1,190,000 757,484 432,516 1,078,003 1,070,291 100 00 31 3103 Energy Excise Tax 7,500 7,500 0 10,324 (10,324) 8,179 2,346 100 00 31 4200 Alcohol Bev Excise Tax 190,000 0 190,000 132,749 57,251 203,002 192,782 100 00 31 4300 Local 3%Alcohol Tax 90,000 5,000 85,000 77,234 7,766 111,513 103,620 100 00 31 6100 Business-Occupational Tax 57,000 0 57,000 51,387 5,614 59,784 57,330 100 00 31 6101 Admin Fees-Business Licen 4,100 (200) 4,300 3,940 360 4,600 4,255 100 00 31 6200 Insurance Premium Tax 150,000 0 150,000 161,265 (11,265) 155,676 149,842 100 00 31 6225 Insurance Company Taxes 0 0 0 1,120 (1,120) 0 0 100 00 31 9900 Late Charge Revenues 1,000 0 1,000 862 138 2,427 1,408 31 Total TAXES 3,891,350 (253,827) 4,145,177 2,755,904 1,389,273 3,991,496 3,788,913 100 00 32 2990 Engineering Review 12,000 0 12,000 5,075 6,925 14,053 8,057 100 00 32 2995 Land Disturbing Fees 150 (150) 300 150 150 150 350 100 00 32 3000 Regulatory Fees 102,000 (8,000) 110,000 97,998 12,003 103,290 104,635 100 00 32 3101 Building Permits 75,000 (35,000) 110,000 58,763 51,237 111,604 109,397 100 00 32 3103 Palms Up Fees 1,000 0 1,000 12,925 (11,925) 11,900 0 100 00 32 3120 Building Inspections 20,000 0 20,000 13,866 6,135 24,686 23,787 100 00 32 3200 Film Permitting Fee 1,000 0 1,000 1,100 (100) 1,375 1,850 100 00 32 3900 Zoning Variance Requests 2,500 (1,000) 3,500 2,250 1,250 4,050 3,125 100 00 32 3901 Recording Fees 5,000 (1,000) 6,000 3,625 2,375 6,500 6,750 100 00 32 4100 Business License Penalty 500 0 500 398 102 693 1,323 32 Total LICENSES&PERMITS 219,150 (45,150) 264,300 196,149 68,151 278,300 259,273 100 00 33 1011 Gov Hwy Safety Grant Revenu 0 (7,998) 7,998 7,998 0 0 0 100 00 33 DNR Grant 18,000 18,000 0 0 0 0 0 100 00 33 4400 DOT LMIG Grant Rev(estimat 34,000 (665) 34,665 34,665 0 62,870 28,816 100 00 33 4410 GDOT Grant Revenue 328,163 129,162 199,001 0 199,001 0 0 33 Total INTERGOVERNMENTAL 380,163 138,499 241,664 42,663 199,001 62,870 28,816 10000 34 1400 Printing-Duplicating Servic 1,200 0 1,200 1,435 (235) 2,895 1,761 100 00 34 1500 Taxable Sales-Cashier 0 0 0 16 (16) 0 0 100 00 34 1700 Admin Svcs Water/Sewer 0 0 0 0 0 0 158,400 100 00 34 1710 Admin Svcs Sanitation 0 0 0 0 0 0 9,900 100 00 34 1910 Election Qualifying Fee 0 0 0 0 0 360 0 100 00 34 2110 Police Svcs-ID Card Fees 0 (600) 600 0 600 10 520 100 00 34 2120 Police Svcs-Accident Rep 100 0 100 500 (400) 95 127 100 00 34 2200 Fire Protect Subscriptions 11,575 0 11,575 11,605 (30) 12,075 10,395 100 00 34 2900 Chatham Cty Salary Reimburs 60,000 (5,000) 65,000 56,664 8,336 56,566 56,730 100 00 34 2904 Fire Cost Reimbursement 0 0 0 0 0 0 2,282 100 00 34 2905 DPW Cost Reimbursement 0 0 0 1,405 (1,405) 9,408 859 100 00 34 2906 Parking Cost Reimbursement 10,000 0 10,000 10,841 (841) 47,003 15,403 100 00 34 5415 Parking Revenue Meters 150,000 0 150,000 101,379 48,621 150,507 132,735 100 00 34 5416 Parking Rev Decal/Multiday 205,000 5,000 200,000 156,472 43,528 245,999 218,621 100 00 34 5418 Parking Rev-Pay/Display 2,600,000 499,228 2,100,772 1,755,000 345,772 2,419,801 2,048,239 100 00 34 5419 Parking Revenue-Jaycee Pa 500 500 0 518 (518) 519 0 100 00 34 5420 Processing Fee 1,000 500 500 934 (434) 1,625 747 100 00 34 6100 Animal Control-Shelter Fees 20 (30) 50 25 25 20 30 100 00 34 6410 Background Check Fees 3,500 0 3,500 3,871 (371) 2,980 4,815 100 00 34 6901 Vehicle Impound Fees 500 0 500 1,430 (930) 350 185 100 00 34 7501 City Facilities Rentals 30,000 (9,000) 39,000 28,010 10,990 29,362 39,618 100 00 34 7533 Campgrd Trolley Tickets 0 0 0 769 (769) 106 0 100 00 34 9301 Returned Ck Fees General 50 0 50 0 50 32 64 100 00 34 9303 Returned Ck Fees Parking 250 (50) 300 190 110 288 128 34 Total CHARGES FOR SERVICES 3,073,695 490,548 2,583,147 2,131,061 452,086 2,980,001 2,701,558 20150512 Budget Workshop Page 3 of 53 REVENUE A B C D E F . G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL 100 00 35 1170 Police Fines City Portion 400,000 0 400,000 181,955 218,045 320,639 451,400 100 00 35 1172 Information Tech Fees 18,000 (10,000) 28,000 18,925 9,075 29,800 32,282 100 00 35 1174 Court Cost 32,000 (5,000) 37,000 29,856 7,144 51,886 51,702 100 00 35 1175 Fines and Violations-Park 300,000 0 300,000 217,775 82,225 358,519 333,358 100 00 35 1176 Late Fees-Parking 45,000 (5,000) 50,000 42,081 7,919 49,239 43,878 100 00 35 1900 Other Fines Police/Court 3,000 (2,000) 5,000 2,298 2,702 3,784 8,729 35 Total FINES&FORFIETURES 798,000 (22,000) 820,000 492,889 327,111 813,866 921,348 100 00 36 1000 Interest Revenue 9,000 (1,000) 10,000 7,038 2,962 9,658 12,322 36 Total INVESTMENT INCOME 9,000 (1,000) 10,000 7,038 2,962 9,658 12,322 100 00 37 1002 Fire-Contributions 100 (900) 1,000 0 1,000 300 2,070 100 00 37 1004 Donations-Various 0 0 0 0 0 0 1,400 100 00 37 1010 Donation Comm.Sery Committ 0 0 0 0 0 1,500 0 100 00 37 2100 Settlements 0 0 0 0 0 0 5,000 100 00 37 4401 BHT Donations 1,500 (1,500) 3,000 0 3,000 0 0 37 Total CONTRIBUTIONS 1,600 (2,400) 4,000 0 4,000 1,800 8,470 100 00 38 1003 Lease-Shrine Club 1,600 100 1,500 1,234 266 1,624 1,628 100 00 38 1005 Rents-Royalty-Misc 1 0 1 0 1 20 0 100 00 38 1006 Lease-North Beach Grill 14,400 0 14,400 12,780 1,620 16,339 15,561 100 00 38 1007 YMCA-Non Member Fee 0 (1,500) 1,500 0 1,500 2,704 2,171 100 00 38 1010 Cremation Wall 100 0 100 225 (125) 225 0 100 00 38 3000 Damaged Property Reimburser 100 (2,900) 3,000 95 2,905 0 3,074 100 00 38 9003 Miscellaneous Revenue 3,000 (17,000) 20,000 2,406 17,595 38,498 85,677 100 00 38 9100 Insurance Reimbursement 0 0 0 0 0 0 25 38 Total MISCELLANEOUS REVENUE 19,201 (21,300) 40,501 16,740 23,761 59,411 108,136 100 00 39 1100 Transfer In 0 (302,000) 302,000 0 302,000 0 0 100 00 39 1200 H/M Transfer In 1,175,000 80,735 1,094,265 792,259 302,006 1,150,998 1,064,419 100 00 39 1300 Prior Yr Fund Balance 402,462 (688,770) 1,091,232 0 1,091,232 0 0 100 00 39 2100 Sale of Assets 0 (5,000) 5,000 18,400 (13,400) 14,527 26,929 100 00 39 3525 Suntrust Bank Loan Proc E- 0 (134,522) 134,522 134,522 0 0 0 100 00 39 3526 SunTrust Bank Loan Proc-P_ 0 (186,500) 186,500 167,600 18,900 0 0 39 Total OTHER FINANCING SOURCES 1,577,462 (1,236,057) 2,813,519 1,112,781 1,700,738 1,165,525 1,091,348 GRAND TOTAL GENERAL FUND REVENUE 9,969,621 (952,687) 10,922,308 6,755,226 4,167,082 9,362,926 8,920,185 20150512 Budget Workshop Page 4 of 53 General Fund Department Expenditures 1. City Council Department: • The City Council's budget increased by$14,938 from $186,643 to $201,581 primarily due to a Salary and Benefits increase of$11,888, as Council decided to increase their pay rate which will become effective January 1, 2016; • Purchased Contract Services increased by$4,425 from $136,869 to$141,294 which includes an increase in property and liability insurance of$2,171, and various changes in travel budget amounts; • Supplies have a net change of$475 primarily due to a decrease in supplies of($1,900) that was moved to Clerk's budget and a $1,000 increase in food. EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL CITY COUNCIL 100 1110 51 1100 Salaries&Wages 28,000 7,600 20,400 17,000 3,400 20,400 5,100 100 1110 51 1400 Mayor Benefits 8,400 0 8,400 6,625 1,775 750 188 1001110 51 2200 FICA Soc Sec Contribution 4,092 2,827 1,265 1,295 (30) 1,311 328 100 1110 51 2300 FICA Medicare Contributio 957 661 296 303 (7) 307 77 51 Total PERSONNEL&BENEFITS 41,449 11,088 30,361 25,223 5,138 22,768 5,692 100 1110 52 1100 Council Fees 0 0 0 0 0 0 15,800 100 1110 52 1200 Professional Services 0 0 0 0 0 0 4,869 100 1110 52 1201 Studies,Surveys,Consult 13,094 0 13,094 13,094 0 0 0 100 1110 52 2110 Garbage Charges 0 (346) 346 292 54 385 403 100 1110 52 3100 Property&Liability Insu 94,000 2,171 91,829 72,773 19,056 85,937 28,370 100 1110 52 3220 Postage/Freight 200 0 200 124 76 222 82 100 1110 52 3300 Advertisment 0 0 0 0 0 0 900 100 1110 52 3501 Travel&Related-Mayor 4,500 2,750 1,750 1,734 16 4,721 1,704 100 1110 52 3502 Council travel-W.Doyle 2,000 (725) 2,725 2,125 600 2,925 1,862 100 1110 52 3503 Council Travel-B.Brown 1,700 0 1,700 926 774 1,177 839 100 1110 52 3504 Council travel-R.Calla 1,700 300 1,400 460 940 1,176 736 100 1110 52 3505 Council travel-B.Garbet 1,700 100 1,600 1,011 589 1,037 1,244 100 1110 52 3506 Council travel-Monty Pa 1,700 1,000 700 678 22 1,006 1,175 100 1110 52 3507 Council travel-Wolff 1,800 (1,650) 3,450 2,651 799 2,282 2,020 100 1110 52 3600 Dues and Membership Fees 10,000 1,000 9,000 8,331 669 8,399 6,940 100 1110 52 3701 Education&Training-Ma 800 (150) 950 700 250 578 500 100 1110 52 3702 Education-W.Doyle 1,350 (375) 1,725 1,710 15 1,210 735 100 1110 52 3703 Education-B Brown 1,350 0 1,350 950 400 485 1,005 100 1110 52 3704 Education-R.Callahan 1,350 200 1,150 1,125 25 985 1,349 100 1110 52 3705 Education-B.Garbett 1,350 (100) 1,450 1,435 15 1,505 1,130 100 1110 52 3706 Education -M.Parks 1,350 0 1,350 1,200 150 1,539 1,720 100 1110 52 3707 Education -Wolff 1,350 250 1,100 1,075 25 1,015 1,030 52 Total PURCHASED CONTRACT SERVICES 141,294 4,425 136,869 112,395 24,474 116,584 74,413 100 1110 53 1100 Supplies&Materials 1,250 (1,900) 3,150 0 3,150 1,254 1,256 100 1110 53 1210 Water/Sewer Charges 388 0 388 208 180 286 279 100 1110 53 1230 Electricity 9,600 325 9,275 4,905 4,370 7,337 6,951 1001110 53 1310 Food-Officials&Functi 6,800 1,000 5,800 3,748 2,052 6,581 4,526 100 1110 53 1710 Volunteer Appreciation 300 100 200 200 0 80 0 53 Total SUPPLIES 18,338 (475) 18,813 9,061 9,752 15,538 13,012 100 1110 57 2100 Flowers _ 500 (100) 600 367 233 _ 0 0• 57 Total PAYMENTS TO OTHERS 500 (100) 600 367 233 0 0 GRAND TOTAL CITY COUNCIL 201,581 14,938 186,643 147,046 39,597 154,890 93,117 20150512 Budget Workshop Page 5 of 53 2. Clerk of Council Department: • The Clerk of Council's budget increased by$1,369 from $105,126 to $106,495 primarily due to a 2.5% increase in salaries and a 20% increase in health insurance; • Purchased Contracts decreased by($1,689) primarily due to codification fees decreasing by$2,251 and a travel increase of$1,000; • Supplies decreased by($2,648); • Payment to others was added in the amount of$2,000 to pay for Youth Council events. EXPENDITURE A B _ C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL CLERK OF COUNCIL 100 1130 51 1100 Salaries&Wages 57,370 1,870 55,500 42,675 12,825 52,566 45,470 100 1130 51 1400 Employee Benefits 1,200 0 1,200 1,000 200 751 375 1001130 51 2100 Health Insurance Benefits 9,061 2,249 6,812 5,801 1,011 5,671 5,565 1001130 51 2200 FICA Sac Sec Contribution 3,631 137 3,494 2,683 811 3,272 2,865 100 1130 51 2300 FICA Medicare Contributio 849 32 817 627 190 765 670 100 1130 51 2400 Retirement Contributions 5,600 (600) 6,200 5,254 946 6,556 0 100 1130 51 2700 Workers Compensation 223 18 205 149 56 121 138 51 Total PERSONNEL&BENEFITS 77,934 3,706 74,228 58,189 16,039 69,702 55,083 100 1130 52 1110 Recodification Service 6,500 (2,251) 8,751 7,023 1,728 5,569 6,553 100 1130 52 1125 Election Expense 4,049 62 3,987 0 3,987 0 0 100 1130 52 1325 Contract Service-Class 372 0 372 0 372 0 0 100 1130 52 2110 Garbage Charges 50 0 50 10 40 13 39 100 1130 52 3100 Property/Liability Insura 300 0 300 197 103 241 947 100 1130 52 3300 Advertising 1,900 0 1,900 (923) 2,823 3,326 1,096 1001130 52 3400 Print&Binding 0 0 0 0 0 95 0 100 1130 52 3500 Travel&Related Expenses 3,500 1,000 2,500 1,986 514 3,750 2,985 100 1130 52 3600 Dues&Fees 300 0 300 228 73 276 3,136 1001130 52 3700 Educ&Training 1,350 0 1,350 1,250 100 1,235 1,275 100 1130 52 3930 Record Management 1,000 (500) 1,500 760 740 230 324 52 Total PURCHASED CONTRACT SERVICES 19,321 (1,689) 21,010 10,529 10,481 14,734 16,355 100 1130 53 1100 Supplies&Materials 3,000 (1,800) 4,800 2,184 2,616 2,421 2,010 100 1130 53 1101 Supplies/Materials-Green 0 0 0 0 0 1,970 0 100 1130 53 1150 Supplies&Materials-Ev 3,000 0 3,000 1,334 1,666 0 0 100 1130 53 1210 Water/Sewer Chgs 40 0 40 6 34 8 30 100 1130 53 1230 Electricity 1,000 (546) 1,546 135 1,411 202 965 100 1130 53 1600 Small equipment 0 0 0 0 0 961 0 100 1130 53 1720 Uniforms 200 (302) 502 332 170 316 630 100 1130 53 1400 Books/Periodicals 0 0 0 0 0 0 0 53 Total SUPPLIES 7,240 (2,648) 9,888 3,991 5,897 5,877 3,634 100 1130 57 Payment to others 2,000.00 2,000.00 0.00 0.00 0.00 0.00 0.00 57 Total PAYMENTS TO OTHERS 2,000.00 2,000.00 0.00 0.00 0.00 0.00 0.00 Grand Total CLERK OF COUCIL 106,495.00 1,369.00 105,126.00 72,709.42 32,416.58 90,313.61 75,072.79 20150512 Budget Workshop Page 6 of 53 3. City Manager Department: • The City Manager's budget increased by$5,240 from $187,643 to $192,883 primarily due to a 2.5% increase in salaries and a 20% increase in health insurance. EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FV2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL CITY MANAGER 100 1320 51 1100 Salaries&Wages 136,335 3,599 132,736 103,878 28,858 122,031 115,780 100 1320 51 1300 Overtime 500 420 80 0 80 0 0 1001320 51 1400 Employee Benefits 1,200 0 1,200 1,000 200 751 750 100 1320 51 2100 Health Insurance Benefits 19,560 1,919 17,641 15,034 2,607 14,709 14,491 1001320 51 2200 FICASoc Sec Contribution 8,558 480 8,078 6,402 1,676 7,482 7,269 100 1320 51 2300 FICA Medicare Contributio 2,002 113 1,889 1,497 392 1,750 1,700 100 1320 51 2400 Retirement Contributions 13,867 (2,158) 16,025 13,576 2,449 12,443 14,123 100 1320 51 2700 Workers Compensation 552 62 490 490 0 471 512 151 Total PERSONNEL&BENEFITS 182,574 4,435 178,139 141,877 36,262 159,637 154,6251 1001320 52 1201 Studies,Surveys,Consult 0 0 0 0 0 1,700 0 100 1320 52 1325 Contract Service-Class 743 0 743 0 743 0 0 100 1320 52 2110 Garbage Charges 37 0 37 24 13 32 39 1001320 52 3100 Property/Liability Insura 620 0 620 517 103 630 1,119 100 1320 52 3220 Postage/Freight 1,201 110 1,091 936 155 1,048 1,071 100 1320 52 3300 Advertising 80 20 60 60 0 0 0 100 1320 52 3500 Travel&Related Expenses 2,000 217 1,783 1,783 0 1,391 1,430 100 1320 52 3600 Dues&Fees 1,200 102 1,098 1,097 1 930 842 1001320 52 3700 Educ&Training 2,300 86 2,214 2,214 0 945 1,045 152 Total PURCHASED CONTRACT SERVICES 8,181 535 7,646 6,631 1,015 6,676 5,546 100 1320 53 1100 Supplies&Materials 1,500 221 1,279 1,279 0 508 468 100 1320 53 1210 Water/Sewer Charges 28 0 28 16 12 23 26 100 1320 53 1230 Electricity 600 49 551 386 165 577 693 1001320 53 1310 Food-Officials&Functi 0 0 0 0 0 30 0 153 Total SUPPLIES 2,128 270 1,858 1,682 177 1,137 1,187 Grand Total CITY MANAGER 192,883 5,240 187,643 150,189 37,454 167,450 161,358 20150512 Budget Workshop Page 7 of 53 4. Finance Department: • The Finance Department's budget increased by$51,333 from $397,965 to$449,298 primarily due to the Facilities Coordinator position moving to finance and a 2.5% increase in salaries and a 20% increase in health insurance; • Finance Accounting Purchased Contract Services decreased contract labor by($5,280); • Finance Accounting Capital Outlay decreased by ($10,000) due to a Coin Counter purchased in current fiscal year. EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL FINANCE DEPARTMENT FINANCE-FINANCE DIRECTOR 100 1510 51 1100 Salaries&Wages 87,238 2,795 84,443 66,458 17,985 80,313 239,902 100 1510 51 1300 Overtime 0 0 0 0 0 0 652 100 1510 51 1400 Employee Benefits 1,200 0 1,200 1,000 200 751 625 1001510 51 2100 Health Insurance Benefits 7,692 1,877 5,815 5,952 (137) 5,754 40,095 1001510 51 2200 FICA Soc Sec Contribution 5,483 365 5,118 4,107 1,011 4,961 14,999 100 1510 51 2300 FICA Medicare Contributio 1,282 85 1,197 961 236 1,160 3,508 100 1510 51 2400 Retirement Contributions 8,063 (917) 8,980 7,611 1,369 0 41,917 100 1510 51 2700 Workers Compensation 336 56 280 160 120 116 895 151 Total PERSONNEL&BENEFITS 111,294 4,261 107,033 86,248 20,785 93,055 342,5931 1001510 52 1105 County Tax Billing Admin 0 0 0 0 0 0 19,008 100 1510 52 1221 Audit/Accounting Fees 0 0 0 0 0 0 13,650 100 1510 52 1300 Service Contracts 0 0 0 0 0 0 4,900 100 1510 52 1325 Contract Services-Class 372 0 372 0 372 0 0 100 1510 52 2110 Garbage Charges 0 0 0 0 0 0 80 100 1510 52 2320 Rent Equip&Vehicles 0 0 0 0 0 0 3,509 100 1510 52 3100 Property/Liability Insure 1,400 0 1,400 992 408 1,225 2,156 100 1510 52 3220 Postage/Freight 0 0 0 0 0 0 1,040 100 1510 52 3300 Advertising 0 0 0 0 0 0 3,625 100 1510 52 3500 Travel&Related Expenses 4,000 (430) 4,430 4,430 0 1,700 217 100 1510 52 3600 Dues&Fees 300 0 300 185 115 210 770 1001510 52 3700 Educ&Training 5,000 2,062 2,938 1,748 1,190 6,250 910 100 1510 52 3850 Contract Labor 0 0 0 0 0 0 19,174 100 1510 52 3990 Service/Late Chgs 0 0 0 0 0 0 28,322 152 Total PURCHASED CONTRACT SERVICES 11,072 1,632 9,440 7,355 2,085 9,385 97,362 100 1510 53 1100 Supplies&Materials 300 0 300 300 0 160 4,374 100 1510 53 1210 Water/Sewer Chgs 65 0 65 41 24 56 58 100 1510 53 1230 Electricity 1,500 0 1,500 965 535 1,443 1,367 100 1510 53 1400 Books/Periodicals 200 200 0 0 0 0 159 100 1510 53 1600 Small Equipment 525 10 515 449 66 625 519 100 1510 53 1703 Cash-Over/Short 10 10 0 (0) 0 0 10 153 Total SUPPLIES 2,600 220 2,380 1,754 626 2,284 6,488 I 100 1510 57 4000 Bad Debt Expense 0 0 0 0 0 0 10,000 157 Total PAYMENTS TO OTHERS 0 0 0 0 0 0 10,000 Grand Total FINANCE-FINANCE DIRECTOR 124,966 6,113 118,853 95,358 23,495 104,724 456,442 20150512 Budget Workshop Page 8 of 53 EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April20,2015 Balance ACTUAL ACTUAL FINANCE DEPARTMENT FINANCE-ACCOUNTING 100 1512 51 1100 Salaries&Wages 103,432 33,507 69,925 33,492 36,433 63,195 0 100 1512 51 1300 Overtime 2,000 0 2,000 657 1,343 753 0 1001512 51 1400 Employee Benefits 3,000 2,700 300 0 300 0 0 1001512 51 2100 Health Insurance Benefits 22,853 7,117 15,736 11,063 4,673 13,342 0 1001512 51 2200 FICASoc Sec Contribution 6,722 2,448 4,274 2,088 2,186 3,910 0 1001512 51 2300 FICA Medicare Contributio 1,572 605 967 488 479 915 0 100 1512 51 2400 Retirement Contribution 11,261 1,790 9,471 6,559 2,912 7,835 0 100 1512 51 2700 Workers Compensation 468 (265) 733 170 563 194 0 151 Total PERSONNEL&BENEFITS 151,308 47,902 103,406 54,517 48,889 90,143 01 1001512 52 1105 County Tax Billing Admin 25,000 0 25,000 21,318 3,682 22,955 0 1001512 52 1221 Audit Accounting Fees 24,650 0 24,650 23,000 1,650 24,450 0 100 1512 52 1300 Service Contracts 5,788 0 5,788 1,800 3,988 1,800 0 1001512 52 1325 Contract Services-Class 372 0 372 0 372 0 0 100 1512 52 2110 Garbage Charges 271 0 271 59 212 78 0 100 1512 52 3220 Postage&Freight 400 0 400 267 133 347 0 100 1512 52 3300 Advertising 5,750 750 5,000 4,989 11 3,313 0 1001512 52 3400 Printing&Binding 1,150 0 1,150 458 692 0 0 100 1512 52 3500 Travel&Related 3,800 0 3,800 1,356 2,444 2,522 0 100 1512 52 3600 Dues and Fees 500 0 500 456 44 157 0 1001512 52 3700 Education and Training 2,800 0 2,800 2,621 179 1,558 0 1001512 52 3850 Contract Labor 10,000 (5,280) 15,280 6,515 8,765 9,672 0 1001512 52 3990 Service Charges,Late Fee 36,000 0 36,000 24,765 11,235 22,794 0 152 Total PURCHASED CONTRACT SERVICES 116,481 (4,530) 121,011 87,603 33,408 89,646 01 1001512 53 1100 Supplies&Materials 3,700 0 3,700 1,966 1,734 3,578 0 100 1512 53 1600 Small Equipment 7,300 0 7,300 0 7,300 0 0 1001512 53 1703 Cash-Over/Short Deposit 100 0 100 17 83 1 0 100 1512 53 1720 Uniforms 300 0 300 0 300 0 0 153 Total SUPPLIES 11,400 0 11,400 1,982 9,418 3,579 0 1 1001512 54 2100 Machinery&Equipment 0 (10,000) 10,000 0 10,000 0 0 154 Total CAPITAL OUTLAY 0 (10,000) 10,000 0 10,000 0 0I 100 1512 55 1010 Indirect Allocation-Acc (91,308) 0 (91,308) (70,553) (20,755) (84,664) 0 155 Total INDIRECT COST (91,308) 0 (91,308) (70,553) (20,755) (84,664) 0I Grand Total FINANCE-ACCOUNTING 187,881 33,372 154,509 73,549 80,960 98,704 0 W FINANCE-REVENUES 1 100 1514 51 1100 Salaries&Wages 33,700 9,713 23,987 23,347 640 24,770 0 100 1514 51 1300 Overtime 500 396 104 103 1 530 0 1001514 51 1400 Employee Benefits 0 (500) 500 500 0 250 0 1001514 51 2100 Health Insurance Benefits 4,300 (53) 4,353 3,336 1,017 1,067 0 1001514 51 2200 FICASoc Sec Contribution 2,300 838 1,462 1,462 0 1,617 0 1001514 51 2300 FICA Medicare Contributio 500 158 342 342 0 378 0 100 1514 51 2700 WorkersCompensation 85 0 85 29 57 0 0 151 Total PERSONNEL&BENEFITS 41,385 10,552 30,833 29,118 1,715 28,613 0 1 100 1514 53 1100 Supplies&Materials 150 0 150 107 43 200 0 153 Total SUPPLIES 150 0 150 107 43 200 0 1 Grand Total FINANCE-REVENUE 41,535 10,552 30,983 29,226 1,757 28,813 0 I FINANCE-ACCOUNTS PAYABLE I 100 1517 51 1100 Salaries&Wages 46,257 1,005 45,252 35,294 9,958 45,495 0 100 1517 51 1300 Overtime 500 (1,000) 1,500 393 1,107 1,072 0 1001517 51 2100 Health Insurance Benefits 7,422 619 6,803 5,765 1,038 6,041 0 1001517 51 2200 FICASoc Sec Contribution 2,899 178 2,721 2,213 508 2,884 0 1001517 51 2300 FICA Medicare Contributio 678 34 644 518 126 675 0 100 1517 51 2400 Retirement Contributions 4,997 37 4,960 4,202 758 4,399 0 100 1517 51 2700 Workers Compensation 178 3 175 139 36 133 0 151 Total PERSONNEL&BENEFITS 62,931 876 62,055 48,523 13,532 60,699 0 1 1001517 52 1325 Contract Services-Class 372 0 372 0 372 0 0 100 1517 52 3220 Postage&Freight 1,000 0 1,000 369 631 405 0 100 1517 52 3500 Travel&Related 1,700 0 1,700 122 1,578 1,162 0 1001517 52 3700 Education&Training 2,200 210 1,990 325 1,665 563 0 152 Total PURCHASED CONTRACT SERVICES 5,272 210 5,062 816 4,246 2,131 100 1517 53 1100 Supplies&Materials 800 0 800 543 258 597 0 153 Total SUPPLIES 800 0 800 543 258 597 0 1 100 1517 55 1005 Indirect Allocation-A (25,879) 0 (25,879) (21,037) (4,842) (25,245) 0 155 Total INDIRECT COST (25,879) 0 (25,879) (21,037) (4,842) (25,245) 0] Grand Total FINANCE-ACCOUNTS PAYABLE 43,124 1,086 42,038 28,844 13,194 38,182 0 I FINANCE-PAYROLL I 100 1519 51 1100 Salaries&Wages 34,613 0 34,613 22,176 12,437 34,593 0 100 1519 51 1300 Overtime 896 0 896 670 226 751 0 1001519 51 1400 Employee Benefits 700 0 700 500 200 501 0 1001519 51 2100 Health Insurance Benefits 6,417 0 6,417 4,438 1,979 7,897 0 1001519 51 2200 FICASoc Sec Contribution 2,139 0 2,139 1,371 768 2,146 0 1001519 51 2300 FICA Medicare Contributio 500 0 500 321 179 502 0 100 1519 51 2400 Retirement Contributions 7,500 0 7,500 6,354 1,146 7,381 0 100 1519 51 2700 Workers Compensation 145 0 145 86 59 96 0 151 Total PERSONNEL&BENEFITS 52,910 0 52,910 35,916 16,994 53,868 0 1 1001519 52 1325 Contract Services-Class 372 0 372 0 372 0 0 100 1519 52 3220 Postage&Freight 100 0 100 50 50 117 0 100 1519 52 3500 Travel&Related 1,720 210 1,510 118 1,392 1,370 0 1001519 52 3700 Education&Training 1,190 0 1,190 325 865 613 0 152 Total PURCHASED CONTRACT SERVICES 3,382 210 3,172 492 2,680 2,100 01 1001519 53 1100 Supplies&Materials 500 0 500 470 30 266 0 153 Total SUPPLIES 500 0 500 470 30 266 0 I 1001519 55 1008 Indirect Allocation-P (5,000) 0 (5,000) (4,080) (920) (4,896) 0 155 Total INDIRECT COST (5,000) 0 (5,000) (4,080) (920) (4,896) 01 Grand Total FINANCE-PAYROLL 51,792 210 51,582 32,799 18,783 51,338 0 GRAND TOTAL FINANCE DEPARTMENT 449,298 51,333 397,965 259,775 138,190 321,762 456,442 20150512 Budget Workshop Page 9 of 53 5. Legal:The legal expenditures' budget decreased by($5,000)from $174,000 to $169,000 due to the deletion of the ethics line item. EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL 100 1530 52 1200 Legal Gen Government 0 0 0 0 0 26,421 31,064 100 1530 52 1203 Legal/Lawsuits/All Depts 166,000 0 166,000 117,929 48,071 117,096 117,897 100 1530 52 1204 Legal/Ethics Comm 0 (2,000) 2,000 0 2,000 525 0 152 Total PURCHASED CONTRACT SERVICES 166,000 (2,000) 168,000 117,929 50,071 144,042 148,961 I 100 1530 55 5500 Insurance Deductibles-G 3,000 (3,000) 6,000 1,000 5,000 0 0 55 Total 3,000 (3,000) 6,000 1,000 5,000 0 0 Grand Total 169,000 (5,000) 174,000 118,929 55,071 144,042 148,961 20150512 Budget Workshop Page 10 of 53 6. Information Technology Department: The IT Department's budget decreased by ($121,815)from $595,618 to$473,803 • Salary and Benefits increased $4,525 due to a 2.5% increase in salaries and a 20% increase in health insurance; • Purchased Contract Services increased by$22,579 from $224,604 to$247,183 primarily due to o $24,971 was added to service contracts agreements to cover new email archive service, 2 new web link licenses, E-911 system and new SMS system; o An increase of$3,500 in Repair and Maintenance (Buildings$1,500 and Equipment$2,000), was added to cover expected and unexpected issues with systems and computers; o Cell Phones decreased by($3,300) as W/S and Campground charges will be added to their respective budgets; o Contract Services decreased by($2,500) as is was incorporated into the increase in the Service Contracts line item; • Supplies increased by $3,161 from $23,919 to $27,080 primarily due a to small equipment increase of$3,000 for an additional courtroom camera,video mixer, and printer; • The capital budget decreased by ($152,080)from $189,080 to$37,000 for o $22,000 for a new Electronic Marquee Sign at City Hall; o $15,000 for computers EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL 100 1535 51 1100 Salaries&Wages 114,467 3,731 110,736 85,198 25,538 109,907 104,088 100 1535 51 1400 Employee Benefits 6,000 0 6,000 5,000 1,000 5,106 4,850 1001535 51 2100 Health Insurance Benefits 19,326 1,844 17,482 14,952 2,530 14,489 14,416 100 1535 51 2200 FICA Soc Sec Contribution 7,469 497 6,972 5,455 1,517 6,954 6,714 100 1535 51 2300 FICA Medicare Contributio 1,747 117 1,630 1,276 354 1,627 1,570 100 1535 51 2400 Retirement Contributions 13,073 (1,702) 14,775 12,521 2,255 14,491 16,345 100 1535 51 2700 Workers Compensation 458 38 420 311 109 265 322 151 Total PERSONNEL&BENEFITS 162,540 4,525 158,015 124,711 33,304 152,840 148,305 100 1535 52 1300 Service Contracts 160,000 24,971 135,029 121,929 13,100 131,656 125,934 100 1535 52 1325 Contract Services-Class 743 0 743 0 743 0 0 100 1535 52 2110 Garbage Charges 40 0 40 31 9 41 39 100 1535 52 2201 Repair/Maint-Buildings 4,000 1,500 2,500 1,220 1,281 2,293 4,057 100 1535 52 2203 Repair/Maint-Equipt 12,000 2,000 10,000 9,156 844 8,045 2,730 1001535 52 3100 Property&Liability Insu 500 (72) 572 476 96 581 1,082 100 1535 52 3201 Telephone/Internet Costs 57,000 0 57,000 45,553 11,447 75,103 60,883 100 1535 52 3203 Cell Phones 5,400 (3,300) 8,700 5,919 2,781 6,911 7,216 100 1535 52 3220 Postage/Freight 0 (20) 20 0 20 0 0 100 1535 52 3850 Contract Services 7,500 (2,500) 10,000 8,550 1,450 2,960 2,400 52 Total PURCHASED CONTRACT SERVICES 247,183 22,579 224,604 192,833 31,771 227,590 204,341 100 1535 53 1100 Supplies&Materials 550 50 500 448 52 583 18,279 100 1535 53 1210 Water/Sewer Chgs 30 2 28 21 7 29 29 100 1535 53 1230 Electricity 1,500 109 1,391 502 889 751 711 100 1535 53 1600 Small Equipment 25,000 3,000 22,000 16,249 5,751 33,986 25,383 153 Total SUPPLIES 27,080 3,161 23,919 17,221 6,698 35,349 44,401 1 100 1535 54 2100 Machinery&Equipment 22,000.00 22,000.00 0.00 0.00 0.00 0.00 0.00 100 1535 54 2101 Backup Power Generator 0 (46,580) 46,580 45,893 687 0 0 100 1535 54 2300 Computer Room Equipment 0 (100,000) 100,000 99,999 1 0 0 100 1535 54 2400 Computers 15,000 (27,500) 42,500 40,671 1,829 0 0 154 Total CAPITAL OUTLAY 37,000 (152,080) 189,080 186,563 2,517 0 0 I 1001535 58 1101 Phone System Principal 0 0 0 0 0 16,028 15,576 100 1535 58 2201 Phone System Interest 0 0 0 0 0 1,623 2,075 158 Total DEBT SERVICE 0 0 0 0 0 17,651 17,6511 Grand Total INFORMATION TECHNOLOGY 473,803 (121,815) 595,618 521,328 74,290 433,429 414,699 20150512 Budget Workshop Page 11 of 53 7. Human Resources Department: The HR Department's budget had a net change decrease of($1,810) from $109,425 to $107,615 including the following: • Salary and Benefits increased by$896 due to a 2.5% increase in salaries and a 20% increase in health insurance • Purchased Contract Services decreased by($3,506)from $19,936 to $16,430 primarily due to an decrease in Education and Training Internal of$1,000 • Supplies increased by$800 from $3,386 to $4,186 due to o a $1,000 increase in the Employee Appreciation Lunch as we are including celebrating the National Employee Appreciation Day(First Friday in March); o Books and Periodicals were decreased by$200 as it is not needed. EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL HUMAN RESOURCES 100 1540 51 1100 Salaries&Wages 60,406 1,664 58,742 44,965 13,777 57,133 56,302 100 1540 51 1400 Employee Benefits 3,000 0 3,000 2,500 500 2,553 2,550 100 1540 51 2100 Health Insurance Benefits 7,512 675 6,837 5,827 1,010 6,620 8,466 100 1540 51 2200 FICA Soc Sec Contribution 3,931 260 3,671 2,852 819 3,617 3,630 100 1540 51 2300 FICA Medicare Contributio 919 61 858 667 191 846 849 100 1540 51 2400 Retirement Contributions 6,990 (780) 7,770 6,577 1,194 7,525 7,805 100 1540 51 2401 Retiree Insurance Premium 0 0 0 0 0 0 3,887 100 1540 51 2700 Workers Compensation 241 16 225 162 63 146 169 100 1540 51 2900 Wellness Benefits 4,000 (1,000) 5,000 2,045 2,955 1,906 0 51 Total PERSONNEL&BENEFITS 86,999 896 86,103 65,594 20,509 80,347 83,659 100 1540 52 1120 Management Support Activi 1,800 0 1,800 1,524 276 1,208 2,162 100 1540 52 1231 Drug Testing 4,000 500 3,500 1,657 1,843 2,655 3,275 100 1540 52 1275 Employee Assistance Expen 3,500 0 3,500 3,000 500 3,000 3,000 100 1540 52 1300 Contract Services 0 (3,271) 3,271 0 3,271 0 0 100 1540 52 1325 Contract Services-Class 372 0 372 0 372 0 0 100 1540 52 2110 Garbage 30 5 25 19 6 25 26 100 1540 52 3100 Property&Liability Insu 178 0 178 145 33 176 341 100 1540 52 3220 Postage 300 (200) 500 236 264 287 0 100 1540 52 3300 Advertising 750 250 500 639 (139) 480 177 1001540 52 3400 Print&Binding 0 0 0 0 0 0 500 100 1540 52 3500 Travel&Related Expenses 900 0 900 673 227 602 1,023 100 1540 52 3600 Dues and Fees 300 0 300 285 15 255 270 1001540 52 3700 Educ&Training 1,300 210 1,090 869 221 1,218 841 1001540 52 3725 Education&Training-Int 3,000 (1,000) 4,000 0 4,000 0 0 52 Total PURCHASED CONTRACT SERVICES 16,430 (3,506) 19,936 9,047 10,889 9,906 11,615 100 1540 53 1100 Supplies&Materials 1,000 0 1,000 728 272 1,040 961 100 1540 53 1210 Water Sewer Chgs 22 0 22 12 10 17 17 100 1540 53 1230 Electricity 464 0 464 293 171 439 416 100 1540 53 1312 Employee Appreciation Lun 2,000 1,000 1,000 964 36 1,000 983 100 1540 53 1400 Books/Periodicals 0 (200) 200 0 200 103 0 100 1540 53 1710 Employee Appreciation Awa 500 0 500 269 231 428 307 100 1540 53 1720 Uniforms 200 0 200 0 200 154 0 53 Total SUPPLIES 4,186 800 3,386 2,267 1,120 3,180 2,684 100 1540 57 3000 Payments to Others 0 0 0 0 0 16,800 0 57 Total PAYMENTS TO OTHERS 0 0 0 0 0 16,800 0 Grand Total HUMAN RESOURCES 107,615 (1,810) 109,425 76,907 32,518 110,233 97,958 20150512 Budget Workshop Page 12 of 53 8. Municipal Court: Municipal Court's Department's budget increased by$2,980 from $13,020 to$16,000 because of an increase in indigent defense fees in that amount. EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL MUNICIPAL COURT 100 2650 52 1101 Legal-Judge 3,000 0 3,000 2,000 1,000 2,400 2,400 152 Total PURCHASED CONTRACT SERVICES 3,000 0 3,000 2,000 1,000 2,400 2,400 100 2650 53 1100 General Supplies&Mater! 0 0 0 0 0 50 0 53 Total SUPPLIES 0 0 0 0 0 50 0 100 2650 57 1008 Indigent Defense Fees 13,000 2,980 10,020 10,000 20 9,750 7,000 157 Total PAYMENTS TO OTHERS 13,000 2,980 10,020 10,000 20 9,750 7,000 I Grand Total MUNICIPAL COURT 16,000 2,980 13,020 12,000 1,020 12,200 9,400 9. Police Department: The Police Department's overall budget decreased by$232,711 from $2,705,705 to $2,472,994 primarily due to the re-allocation of 5 dispatch communication employees personnel and benefits costs, $318,000 moved out of the general fund to the E-911 Fund 215.The Police Department's General Fund Operating and Capital budget includes Police Administration Division (Patrol, Criminal, and Clerical) and the Beach Patrol Division. Police Administration Police Administration's Budget decreased by ($232,711)from $2,576,293 to$2,343,582. • Personnel and Benefits costs decreased by ($156,711)from $1,964,981 to 1,808,270 due to moving employees to another fund and a 2.5%salary increase and 20% budgeted health insurance increase; • Purchased Contract Services increased by$22,909 from $174,391 to$197,300 due in part to the following: o Contract Labor includes a $26,359 request to contract with other agencies to hire up to 50 Police personnel for Orange Crush; o Property& liability increased by$6,000 related to increase in claims processed during the year; and o Custodial services decreased by ($10,000) due to an estimated contract of approximately, $8,000 annually. • Supplies decreased by ($94,722) from $247,081 to$152,359 due in part to a reduction in requested Police Equipment.The Police plan to apply for grants from the Department of Justice and other Federal and State Agencies to fund future equipment needs. • Capital Outlay decreased by ($4,187) from $189,340 to $185,153 which includes o $125,000 to purchase software for a Municipal Court System and a Police CAD Reporting System as the current system is no longer supported by the vendor. o $10,000 is requested to purchase furniture and fixtures to replace office desks that are worn out. o $53,153 for Equipment including a tag reader and 5 portable radios Police Beach Patrol Division • There is no change in the Beach Patrol overall budget of$129,412 20150512 Budget Workshop Page 13 of 53 EXPENDITURE A 8 C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL POLICE DEPARTMENT POLICE-ADMINISTRATION 100 3210 51 1100 Salaries&Wages 1,157,312 (125,187) 1,282,499 1,009,418 273,081 1,249,986 1,234,465 100 3210 51 1200 Part Time/Seasonal Wages 60,214 0 60,214 23,399 36,815 33,871 79,105 100 3210 51 1300 Overtime 60,000 0 60,000 49,691 10,309 83,034 56,900 100 3210 51 1400 Employee Benefits 8,400 1,200 7,200 6,295 905 4,505 6,664 100 3210 51 2100 Health Insurance Benefits 243,546 364 243,182 183,985 59,197 202,092 207,582 100 3210 51 2200 FICASoc Sec Contribution 79,727 (5,234) 84,961 67,343 17,618 84,887 90,872 100 3210 51 2300 FICA Medicare Contributio 18,646 (1,224) 19,870 15,750 4,120 19,852 20,325 100 3210 51 2400 Retirement Contributions 122,390 (26,630) 149,020 115,484 33,536 153,111 154,229 100 3210 51 2700 Workers Compensation 58,035 0 58,035 50,246 7,789 47,697 50,928 151 Total PERSONNEL&BENEFITS 1,808,270 (156,711) 1,964,981 1,521,610 443,371 1,879,035 1,901,070 1 100 3210 52 1225 Physical Evals 500 (950) 1,450 0 1,450 0 1,200 100 3210 52 1300 Equip Service Contracts 15,000 0 15,000 11,526 3,474 11,060 11,571 100 3210 52 1325 Contract Services-Class 11,141 0 11,141 0 11,141 0 0 100 3210 52 2110 Garbage Charges 1,000 200 800 434 366 570 600 100 3210 52 2130 Custodial 10,000 (10,000) 20,000 1,613 18,387 0 0 100 3210 52 Contract Labor 26,359 26,359 0 0 0 0 0 100 3210 52 2201 Repair/Maint-Buildings 500 (500) 1,000 967 33 1,844 1,850 100 3210 52 2202 Repair/Maint-Vehicles 25,000 2,000 23,000 18,572 4,428 21,715 20,089 100 3210 52 2203 Repair/Maint-Equipment 5,000 0 5,000 3,863 1,137 1,697 4,117 100 3210 52 2320 Rent-Equip&Vehicles 2,000 (500) 2,500 979 1,521 1,441 1,594 1003210 52 3100 Property&Liability Insu 65,000 6,000 59,000 47,979 11,021 59,147 35,174 100 3210 52 3205 Radios 0 0 0 0 0 0 45 100 3210 52 3220 Postage/Freight 500 0 500 434 66 658 503 100 3210 52 3300 Advertising 0 0 0 0 0 0 160 100 3210 52 3500 Travel&Related Expenses 17,500 0 17,500 15,769 1,731 15,696 11,138 1003210 52 3600 Dues,Fees,Tags&Titles 1,200 200 1,000 902 98 894 688 100 3210 52 3602 Certifications 600 100 500 489 11 497 83 1003210 52 3700 Educ&Training 12,000 2,000 10,000 9,568 432 4,731 4,483 100 3210 52 3901 Credit Card Svc.Charges 4,000 0 4,000 1,784 2,216 2,647 3,829 100 3210 52 3920 Minor Accidents 0 (2,000) 2,000 0 2,000 0 0 152 Total PURCHASED CONTRACT SERVICES 197,300 22,909 174,391 114,879 59,512 122,598 97,1241 100 3210 53 1100 Supplies&Materials 12,500 2,500 10,000 9,515 485 8,547 8,399 100 3210 53 1103 Investigation&I.D.Supp 2,500 0 2,500 2,332 168 2,183 1,697 1003210 53 1185 Community Police Programs 1,500 300 1,200 1,110 90 487 51 100 3210 53 1190 Animal Control Supplies 50 50 0 0 0 0 9 100 3210 53 1191 Animal Control Costs 100 0 100 100 0 100 100 100 3210 53 1210 Water/Sewer Charges 900 0 900 844 56 843 903 100 3210 53 1230 Electricity 30,607 880 29,727 21,588 8,139 15,879 14,681 100 3210 53 1270 Gasoline&Diesel Fuel 60,000 2,000 58,000 45,819 12,181 60,614 70,908 100 3210 53 1310 Food-Officials&Functi 500 200 300 82 219 300 162 100 3210 53 1385 Custody-Food Supplies 600 100 500 368 132 305 327 100 3210 53 1600 Small equipment 3,602 (6,590) 10,192 8,638 1,554 31,166 24,002 100 3210 53 1601 Safety Equipment 2,500 500 2,000 1,546 454 1,771 0 100 3210 53 1603 Protective Gear 6,000 0 6,000 4,531 1,469 5,880 0 100 3210 53 1615 Small Equipment-camera's 0 (11,662) 11,662 10,506 1,156 0 0 100 3210 53 1616 Small Equipment-radios& 0 (73,000) 73,000 70,916 2,084 0 0 100 3210 53 1620 Small Equipment-Tech Fees 18,000 (10,000) 28,000 26,083 1,917 0 0 100 3210 53 1720 Uniforms&Accessories 13,000 0 13,000 12,927 73 14,229 9,502 153 Total SUPPLIES 152,359 (94,722) 247,081 216,906 30,175 142,303 130,742 1 100 3210 54 2100 Capital Equipment 50,153 (84,399) 134,552 134,552 0 31,146 15,444 100 3210 54 2200 Vehicles 0 (53,908) 53,908 53,907 1 68,094 41,669 100 3210 54 Software 125,000 125,000 0 0 0 0 0 100 3210 54 2300 Furnitures&Fixtures 10,000 9,120 880 880 0 0 0 154 Total CAPITAL OUTLAY 185,153 (4,187) 189,340 189,339 1 99,240 57,113 POLICE-ADMINISTRATION 100 3210 57 1150 Jail Expense-Chatham Co 0 0 0 0 0 0 13,788 100 3210 57 2005 Rape Crisis Center 500 0 500 0 500 75 0 157 Total PAYMENTS TO OTHERS 500 0 500 0 500 75 13,7881 Grand Total POLICE-ADMINISTRATION 2,343,582 (232,711) 2,576,293 2,042,735 533,558 2,243 252 2,199,837 POLICE-BEACH PATROL 1 100 3215 51 1100 Salaries&Wages 0 0 0 0 0 (3) 100 3215 51 1200 Part Time/Seasonal Wages 104,000 0 104,000 32,116 71,884 51,207 78,462 100 3215 51 1300 Overtime 5,600 0 5,600 4,136 1,464 3,772 6,731 100 3215 51 2100 Health Insurance Benefits 0 0 0 13 (13) 10 0 100 3215 51 2200 FICASoc Sec Contribution 6,795 0 6,795 2,247 4,548 3,407 5,602 100 3215 51 2300 FICA Medicare Contributio 1,589 0 1,589 526 1,063 797 1,310 100 3215 51 2700 Workers Compensation 6,028 0 6,028 2,079 3,949 2,012 2,612 151 Total PERSONNEL&BENEFITS 124,012 0 124,012 41,117 82,895 61,203 94,714 1 1003215 52 2203 Repair&Maintain-Equip 1,434 0 1,434 1,146 288 922 953 1003215 52 3100 Property&Li ability lnsu 66 0 66 0 66 66 13 152 Total PURCHASED CONTRACT SERVICES 1,500 0 1,500 1,146 354 988 9661 100 3215 53 1100 Supplies&Materials 100 50 50 0 50 0 13 100 3215 53 1600 Small Equipment 1,450 (50) 1,500 1,240 260 1,292 1,050 100 3215 53 1601 Safety Equipment 350 0 350 200 150 173 0 100 3215 53 1720 Uniforms 2,000 0 2,000 1,894 106 1,449 1,610 153 Total SUPPLIES 3,900 0 3,900 3,334 566 2,914 2,673 1 Grand Total POLICE-BEACH PATROL 129,412 0 129,412 45,597 83,815 65,105 98,352 GRAND TOTAL POLICE DEPARTMENT 2,472,994 (232,711) 2,705,705 2,088,332 617,373 2,308,357 2,298,190 20150512 Budget Workshop Page 14 of 53 10. Fire Department: The Fire Department's overall budget increased by$37,709 from $779,650 to$817,359; the Fire Department includes Fire Administration and Ocean Rescue Divisions. Fire Administration Fire Administration's budget increased by$50,362 from the current year's budget of$380,618 to $430,980 • Personnel and Benefits increased by$57,496 from $245,348 to$302,844 due to a 2.5% increase in salaries and a 20% increase in health insurance, and the budget for Fire Chief increased from part time to full time; • Purchased Contract Services decreased by($7,634)from $65,733 to $58,099 primarily due to o a decrease in Contract Labor of($10,469) due to the South Beach signs that were purchased in this budget year; o an increase in Communication budget of$1,955 for radios; • Supplies has an overall increase of$500 including o An increase in Medical Supplies of$1,500; o A decrease in Breathing Apparatus by($3,200); o An Increase in Protective Gear by$2,300 to outfit the new Fire Chief; Fire—Ocean Rescue Fire Ocean Rescue Division increased their budget by$37,709 from $779,650 in the current budget to $817,359 • Salaries and Wages increased by$699 due to an increase for returning employees • Purchased Contract Services decreased by($4,012) due to o Lifeguard Certifications decreased by($212); o Repair and Maint—Equipment decreased by ($1,800); o Property& Liability decreased by($2,000); • Supplies Increased by$2,782 from $19,418 to $22,200 due in part to o Electricity decreased by($1,030) as it is not needed o Gas and Diesel increased by$1,000 o Small Equipment increased by$2,200 for an equipment trailer and additional AED • Capital Outlay decreased by($12,122) as there are no capital items budgeted. 20150512 Budget Workshop Page 15 of 53 EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL FIRE DEPARTMENT FIRE-ADMINISTRATION 100 3510 51 1100 Salaries&Wages 153,350 73,875 79,475 60,094 19,381 76,150 73,297 100 3510 51 1200 Part Time/Seasonal Wages 75,811 (31,283) 107,094 71,973 35,121 74,192 73,145 100 3510 51 1201 Volunteer Awards 3,200 0 3,200 700 2,500 800 800 100 3510 51 1300 Overtime 500 0 500 88 412 0 0 100 3510 51 1400 Employee Benefits 2,400 1,200 1,200 900 300 750 750 100 3510 51 2100 Health Insurance Benefits 29,928 10,037 19,891 17,204 2,687 16,842 16,518 1003510 51 2200 FICA Soc Sec Contribution n 14,388 2,922 11,466 8,293 3,173 9,395 9,345 100 3510 51 2300 FICA Medicare Contributio 3,365 683 2,682 1,939 743 2,197 2,186 100 3510 51 2400 Retirement Contributions 8,728 (1,312) 10,040 8,507 1,533 7,374 5,939 100 3510 51 2500 GA Firefighters Pen Fund 4,500 0 4,500 3,525 975 4,125 2,325 100 3510 51 2700 Workers Compensation 6,674 1,374 5,300 4,187 1,113 4,187 4,680 151 Total PERSONNEL&BENEFITS 302,844 57,496 245,348 177,411 67,937 196,011 188,984 100 3510 52 1325 Contract Services-Class 743 0 743 0 743 0 0 100 3510 52 2110 Garbage 161 (20) 181 165 16 180 88 1003510 52 2201 Repair&Maintain-Build 1,695 0 1,695 1,396 299 608 1,420 1003510 52 2202 Repa i r&Ma inta i n-Vehic 15,000 0 15,000 11,170 3,830 16,464 10,578 1003510 52 2203 Repair&Maintain-Equip 11,000 0 11,000 300 10,701 5,916 4,480 100 3510 52 3100 Property&Liability Insu 13,400 0 13,400 11,701 1,699 13,348 14,343 100 3510 52 3200 Communication 10,000 1,955 8,045 7,393 652 7,965 8,224 100 3510 52 3220 Postage&Freight 500 0 500 378 122 266 183 100 3510 52 3500 Travel&Related Expenses 100 0 100 0 100 0 0 100 3510 52 3600 Dues and Fees 500 0 500 144 356 80 79 1003510 52 3700 Education&Training 2,000 1,000 1,000 395 605 996 844 100 3510 52 3850 Contract Labor 3,000 (10,469) 13,469 13,174 295 540 257 100 3510 52 3920 Minor accidents 0 (100) 100 0 100 0 0 52 Total PURCHASED CONTRACT SERVICES 58,099 (7,634) 65,733 46,215 19,518 46,362 40,498 100 3510 53 1100 Supplies&Materials 1,500 0 1,500 561 939 1,476 1,667 100 3510 53 1102 Flags 100 0 100 0 100 200 97 100 3510 53 1103 Medical supplies-expend 3,000 1,500 1,500 491 1,009 1,247 1,401 100 3510 53 1120 Marine Rescue Operations 300 0 300 0 300 0 118 100 3510 53 1210 Water&Sewer 821 0 821 618 203 463 798 100 3510 53 1220 Propane 1,500 0 1,500 1,162 338 1,102 17 100 3510 53 1230 Electricity 4,716 0 4,716 4,496 220 5,310 4,496 100 3510 53 1270 Gasol i ne&Diesel Fuel 5,000 0 5,000 4,354 646 4,792 4,568 1003510 53 1271 Gasoline-EMS Chatham C( 700 0 700 (345) 1,045 432 989.49) 100 3510 53 1300 Volunteer Apprec-Wed Dri 2,000 0 2,000 1,134 866 2,486 1,389 100 3510 53 1400 Books&periodicals 100 (100) 200 70 130 0 35 100 3510 53 1600 Small Equipment 7,500 0 7,500 5,641 1,859 9,384 14,235 100 3510 53 1601 Breathing Apparatus 3,000 (3,200) 6,200 1,959 4,241 6,304 3,702 100 3510 53 1602 Hose,accessories 1,500 0 1,500 175 1,325 1,319 1,501 100 3510 53 1603 Protective gear 32,800 2,300 30,500 30,489 11 2,690 1,165 1003510 53 1710 Volunteer Apprec Awards D 4,000 0 4,000 3,419 581 4,000 4,499 100 3510 53 1720 Uniforms&Accessories 1,500 0 1,500 740 760 2,158 1,571 153 Total SUPPLIES 70,037 500 69,537 54,965 14,572 43,363 41,261 1 100 3510 54 2100 Machinery&Equipment 0 0 0 0 0 9,000 23,478 154 Total CAPITAL OUTLAY 0 0 0 0 0 9,000 23,478 1 Grand Total FIRE-OCEAN RESCUE 430,980 50,362 380,618 278,591 102,027 294,737 294,221 E FIRE-OCEAN RESCUE I 100 6124 51 1100 Salaries&Wages 0 0 0 308 (308) 166 0 100 6124 51 1200 Part Time/Seasonal Wages 319,335 650 318,685 159,024 159,661 301,840 287,174 100 6124 51 1300 Overtime 0 0 0 0 0 2,490 0 1006124 51 2200 FICA Soc Sec Contribution 19,799 40 19,759 9,879 9,880 18,879 18,992 100 6124 51 2300 FICA Medicare Contributio 4,630 9 4,621 2,310 2,311 4,415 4,442 100 6124 51 2600 Unemployment Ins 0 0 0 0 0 0 4,620 100 6124 51 2700 Workers Compensation 9,687 0 9,687 8,733 954 7,297 8,078 151 Total PERSONNEL&BENEFITS 353,451 699 352,752 180,253 172,499 335,087 323,305 1 100 6124 52 1226 Lifeguard Certifications 2,350 (212) 2,562 2,562 0 2,829 1,455 1006124 52 2201 Repair&Maintain-Build 500 0 500 0 500 72 1,498 1006124 52 2203 Repair&Maintain-Equip 3,700 (1,800) 5,500 4,203 1,297 1,547 4,155 1006124 52 3100 Property&Li ability Insu 4,000 (2,000) 6,000 1,813 4,187 2,219 3,286 100 6124 52 3220 Postage 178 0 178 0 178 16 0 100 6124 52 3700 Education&Training 0 0 0 0 0 0 205 152 Total PURCHASED CONTRACT SERVICES 10,728 (4,012) 14,740 8,578 6,162 6,684 10,5991 100 6124 53 1100 General Supplies&Materi 2,200 100 2,100 1,716 384 2,111 1,505 1006124 53 1104 First Aid Supplies 4,000 312 3,688 2,907 781 4,000 2,142 100 6124 53 1230 Electricity 0 (1,030) 1,030 0 1,030 0 0 100 6124 53 1270 Gas&Diesel Fuel 5,000 1,000 4,000 2,394 1,606 2,388 6,084 100 6124 53 1600 Small Equipment 6,000 2,200 3,800 2,097 1,703 4,675 2,997 100 6124 53 1720 Uniforms 5,000 200 4,800 2,915 1,885 3,932 4,386 153 Total SUPPLIES 22,200 2,782 19,418 12,030 7,388 17,106 17,114 1 1006124 54 2200 Capital Outlay-Vehicles 0 0 0 0 0 28,204 0 100 6124 54 2505 Lifegrd Capital Equipment 0 (12,122) 12,122 12,121 1 0 8,029 154 Total CAPITAL OUTLAY 0 (12,122) 12,122 12,121 1 28,204 8,029 1 Grand Total 386,379 (12,653) 399,032 212,982 186,050 387,081 359,047 GRAND TOTAL FIRE DEPARTMENT 817,359 37,709 779,650 491,573 288,077 681,818 653,267 20150512 Budget Workshop Page 16 of 53 11. Emergency Management: Emergency Management's budget decreased by($2,048)from the current year's budget of$71,657 to $69,609 • Salaries and Wages were increased by$2,576 from $59,311 to$61,887 due to a 2.5% increase in Salary and a 20% increase in Health Insurance; • Purchased Contract Services decreased by($190) from $5,712 to$5,522 due to a $250 decrease in Travel and a $60 increase in Fire Ext Maintenance; • Supplies decreased by($4,434)from $6,634 to$2,200 due to the following: o Supplies decreased by$240; o Emergency Rations decreased by ($300); o Marine Rescue Squadron decreased by$600; o Small Equipment decreased by$3,294 EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL EMERGENCY MANAGEMENT 100 3920 51 1100 Salaries and Wages 40,516 1,223 39,293 29,870 9,423 38,456 36,582 100 3920 51 1400 Employee Benefits 1,200 0 1,200 1,000 200 751 750 100 3920 51 2100 Health Insurance Benefits 11,784 1,122 10,662 9,079 1,583 9,281 8,733 1003920 51 2200 FICA Social Security Cont 2,586 178 2,408 1,914 494 2,428 2,359 100 3920 51 2300 FICA Medicare Contributio 605 42 563 448 115 568 552 100 3920 51 2400 Retirement Contributions 5,025 0 5,025 4,255 770 4,554 6,591 100 3920 51 2700 Workers Compensation 171 11 160 160 0 158 169 51 Total PERSONNEL&BENEFITS 61,887 2,576 59,311 46,726 12,585 56,197 55,735 100 3920 52 1300 Equipment Service 1,200 0 1,200 0 1,200 0 1,167 100 3920 52 1325 Contract Services-Class 372 0 372 0 372 0 0 1003920 52 3100 Property&Liability Insu 415 0 415 344 71 270 3,855 100 3920 52 3225 CRS-Flood Awareness 685 0 685 360 325 10,060 660 100 3920 52 3500 Travel and Related 500 (250) 750 0 750 0 80 100 3920 52 3700 Education&Training 500 0 500 315 185 55 50 1003920 52 3900 Fire Ext.Maintenance 1,850 60 1,790 1,508 283 2,419 1,504 52 Total PURCHASED CONTRACT SERVICES 5,522 (190) 5,712 2,526 3,186 12,803 7,315 100 3920 53 1100 Supplies-Emergency Mgmt 500 (240) 740 96 644 144 386 100 3920 53 1107 Emergency Rations and Sup 1,000 (300) 1,300 671 629 731 1,282 100 3920 53 1120 Marine Rescue Squadron 0 (600) 600 0 600 0 0 100 3920 53 1600 Small Equipment 500 (3,294) 3,794 3,159 635 3,547 569 100 3920 53 1720 Uniforms 200 0 200 188 12 188 138 [53 Total SUPPLIES 2,200 (4,434) 6,634 4,114 2,520 4,610 2,375 Grand Total EMERGENCY MANAGEMENT 69,609 (2,048) 71,657 53,366 18,291 73,611 65,425 12. Public Works Department: The Public Works Department's overall budget decreased by ($133,166)from $2,915,123 to $2,781,957 from the current year's budget;the Public Works Department includes,the Public Works Administration, Building Maintenance, Storm-water, Solid Waste (General Fund only), Parks, and Cultural & Recreation Divisions. Public Works-Building Maintenance Division Public Works Building Maintenance budget decreased by($68,318)from $356,894 to $288,576 from the current year's budget. • Salary and Benefits increased by$13,541 due to a 2.5% increase in Salary and a 20% increase in Health Insurance; • Purchased Contract Services decreased by($14,900)from $79,052 to$64,152 due to a decrease in Repair and Maintenance line items in that amount; • Capital Outlay decreased by ($66,959) as there are no capital projects scheduled. 20150512 Budget Workshop Page 17 of 53 Public Works—Administration Public Works Administration budget decreased by ($1,705)from $1,968,020 to $1,966,315 due to the following: • Salary and Wages decreased by$26,098 due to moving the Facilities Coordinator salary to Finance and a 2.5% increase in Salary and a 20% increase in Health Insurance. • Purchased Contract Services decreased by($20,694)from $188,313 to$167,619 due to the following: o Landscape/Lawn care increased by$1,236; o Property& liability increased by$13,658; o Repair and Maintenance decreased by ($69,839) as this line item is redundant and amounts are included in other R&M line items; o Repair and Maintenance Buildings increased $2,009 due to increased age of buildings; o Repair and Maintenance Infrastructure increased by$35,578—moved from above general Repair and Maintenance line item; o Rental Equipment and Vehicles decreased by ($2,000); o Dues, Fees and Licenses decreased by ($1,236); • Supplies increased by$21,150 from $236,896 to$258,046 due to the following: o Water/Sewer charges increased $1,000 due to rate increase; o Small Equipment increased $20,150 for: • Vehicle Scan Tool -$4,000 • Replace Welding Machine-$4,000 • Coolant Exchanger-$1,700 • 2 Laptops-$1,200 • Saws and accessories$1,800 • Solar Compactor-$3,500 • Flag Pole for Tybee Entrance-$2,500 • 5 Cigarette Butt Receptacles-$1,700 o Signs decreased and Uniforms increased each by$2,000; • Capital Outlay increased by$23,937 from $489,676 to $513,613 due to the following: o Building Improvement increased by$10,000 for repairs to the DPW building o Infrastructure decreased by ($615); o Infrastructure (LMIG Grant) increased by$11,950 for Roads/Repaving to include the required match in the same line item as the grant award; o Infrastructure DOT Grant TAP added in the amount of$129,162 for the Bicycle/Pedestrian Greenway; o Machinery& Equipment was decreased by($144,344); and o Vehicles were increased by$17,784 for 1 New Pickup Truck. Public Works—Storm Drainage and Solid Waste Divisions Budget decreased by($65,000)from $253,500 to $188,500 due to a decrease in Capital Machinery& Equipment in that amount. Public Works Cultural & Recreation Division The Public Works Cultural & Recreation Division's budget increased by$1,081 from $101,971 to $103,052 due to an increase in Water/Sewer charges in that amount. 20150512 Budget Workshop Page 18 of 53 Public Works Parks Division The Public Works Parks Division's budget decreased by ($776)from $234,738 to$235,514: • Salary and Benefits decreased by$11,064; • Purchased Contract Services decreased by$1,000 as all Landscape Services will be paid out of Public Works Administration; • Supplies were increased by$8563; o General Supplies increased by$6,463 for an increase in bathroom supplies; • Small Equipment increased by$6,850 for New Grills; • Capital Site Improvements budget is $18,727 for Tennis Court Improvements. EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL PUBIC WORKS DEPARTMENT PUBLIC WORKS-BUILDING MAINTAINCE 100 1565 51 1100 Salaries&Wages 131,813 (3,628) 135,441 104,138 31,303 129,777 134,571 100 1565 51 1300 Overtime Wages 7,000 1,000 6,000 3,430 2,570 3,758 5,833 100 1565 51 1400 Employee Benefits 2,400 1,650 750 1,900 (1,150) 1,189 750 100 1565 51 2100 Health Insurance Benefits 42,450 11,895 30,555 23,910 6,645 23,326 25,276 100 1565 51 2200 FICA Soc Sec Contribution 8,755 (172) 8,927 6,787 2,140 8,342 8,931 100 1565 51 2300 FICA Medicare Contributio 2,048 (40) 2,088 1,587 501 1,951 2,089 100 1565 51 2400 Retirement Contributions 19,917 2,517 17,400 18,045 (645) 11,188 17,088 100 1565 51 2700 Workers Compensation 7,541 319 7,222 7,015 207 7,222 8,123 51 Total PERSONNEL&BENEFITS 221,924 13,541 208,383 166,812 41,571 186,752 202,661 100 1565 52 1325 Contract Services-Class 1,486 0 1,486 0 1,486 0 0 100 1565 52 2130 Custodial City Hall Build 6,600 0 6,600 6,600 0 6,600 6,600 100 1565 52 2200 Pest Control 3,100 0 3,100 2,913 187 3,247 3,029 100 1565 52 2201 Repair/Maintain-Buildings 50,000 (14,000) 64,000 34,311 29,689 22,677 66,138 100 1565 52 2202 Repair/Maintain-Vehicles 100 (900) 1,000 0 1,000 0 0 100 1565 52 3100 Property&Liability Insu 2,866 0 2,866 92 2,774 88 18 52 Total PURCHASED CONTRACT SERVICES 64,152 (14,900) 79,052 43,916 35,136 32,613 75,785 100 1565 53 1100 Supplies/Materials 2,500 0 2,500 1,374 1,126 1,246 1,579 53 Total SUPPLIES 2,500 0 2,500 1,374 1,126 1,246 1,579 100 1565 54 1315 Building Improvements 0 (13,800) 13,800 13,700 100 0 0 100 1565 54 2100 Machinery&Equipment 0 (53,159) 53,159 49,168 3,991 0 0 54 Total CAPITAL OUTLAY 0 (66,959) 66,959 62,868 4,091 0 0 Grand Total PUBLIC WORKS-BUILDING FACILITI 288,576 (68,318) 356,894 274,969 81,925 220,611 280,024 20150512 Budget Workshop Page 19 of 53 EXPENDITURE A B _ C D _ E _ F _ G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL PUBIC WORKS DEPARTMENT PUBLIC WORKS-ADMINISTRATION 100 4210 51 1100 Salaries&Wages 670,075 (1,994) 672,069 510,771 161,298 659,519 631,359 100 4210 51 1300 Overtime 25,000 1,000 24,000 16,384 7,616 20,903 20,086 100 4210 51 1400 Employee Benefits 12,000 2,250 9,750 10,700 (950) 7,137 6,375 100 4210 51 2100 Health Insurance Benefits 164,160 16,515 147,645 139,046 8,599 118,038 113,961 1004210 51 2200 FICA Soc Sec Contribution 43,839 1,050 42,789 33,096 9,693 42,495 41,575 100 4210 51 2300 FICA Medicare Contributio 10,253 212 10,041 7,740 2,301 9,938 9,723 100 4210 51 2400 Retirement Contributions 68,615 (17,896) 86,511 64,132 22,379 85,637 82,655 100 4210 51 2700 Workers Compensation 33,095 (27,235) 60,330 35,055 25,275 50,214 53,819 51 Total PERSONNEL&BENEFITS 1,027,037 (26,098) 1,053,135 816,925 236,210 993,881 959,553 1004210 52 1325 Contract Services-Class 6,687 0 6,687 0 6,687 0 0 100 4210 52 2140 Landscaping/Lawncare 10,000 1,236 8,764 2,636 6,128 1,975 4,446 100 4210 52 2141 Trees-Palms Up 1,000 0 1,000 500 500 0 260 100 4210 52 2200 Repair and Maintanance 0 (69,839) 69,839 55,800 14,039 58,174 68,813 1004210 52 2201 Repair&Maintain-Build 3,170 2,009 1,161 1,161 0 163 1,072 1004210 52 2202 Repai r&Mai ntai n-Vehic 15,000 0 15,000 13,360 1,640 2,723 289 1004210 52 2203 Repair&Maintain-Equip 3,000 0 3,000 1,806 1,194 3,124 2,766 1004210 52 2205 Repair&Maint-Infrastru 62,000 35,578 26,422 20,442 5,980 20,304 17,839 100 4210 52 2320 Rental-Equipment&Vehi 0 (2,000) 2,000 0 2,000 3,855 4,982 100 4210 52 3100 Property&Liability Insu 44,862 13,658 31,204 25,646 5,558 31,676 33,852 100 4210 52 3220 Postage&Freight 200 0 200 136 64 120 350 100 4210 52 3300 Advertising 200 0 200 160 40 80 20 100 4210 52 3500 Travel&Related Expenses 1,000 0 1,000 664 336 341 996 100 4210 52 3600 Dues,Fees&Licenses 16,500 (1,236) 17,736 13,361 4,375 15,867 16,401 100 4210 52 3700 Education and Training 4,000 0 4,000 2,189 1,811 1,032 4,124 100 4210 52 3920 Minor Accidents 0 (100) 100 0 100 0 475 52 Total PURCHASED CONTRACT SERVICES 167,619 (20,694) 188,313 137,860 50,453 139,434 156,686 100 4210 53 1100 Supplies&Materials 24,000 0 24,000 19,550 4,450 23,365 26,389 100 4210 53 1105 Public Restroom Supplies 16,000 0 16,000 13,964 2,036 15,925 12,123 100 4210 53 1210 Water/Sewer Charges 2,000 1,000 1,000 1,014 (14) 1,336 1,394 100 4210 53 1220 Propane 0 0 0 0 0 0 85 100 4210 53 1230 Electricity 118,496 0 118,496 88,245 30,251 117,399 128,956 100 4210 53 1270 Gasoline&Diesel Fuel 51,000 0 51,000 35,535 15,465 44,305 55,969 100 4210 53 1400 Books&Periodicals 400 0 400 0 400 155 385 100 4210 53 1600 Small Equipment 24,150 20,150 4,000 3,998 2 3,938 3,724 100 4210 53 1601 Safety Equipment 9,010 0 9,010 7,431 1,579 6,952 10,520 1004210 53 1702 Signs-various 6,000 (2,000) 8,000 3,455 4,545 350 7,610 100 4210 53 1720 Uniform/Clothing 6,990 2,000 4,990 2,802 2,188 4,275 5,432 53 Total SUPPLIES 258,046 21,150 236,896 175,995 60,901 218,000 252,587 100 4210 54 1310 Building 0 0 0 0 0 4,605 0 1004210 54 Building improvement 10,000 10,000 0 0 0 0 0 100 4210 54 1410 Infrastructure 62,000 (615) 62,615 0 62,615 77,872 75,480 1004210 54 1416 Infrastructure-LMIG Gra 43,450 11,950 31,500 0 31,500 32,500 0 1004210 54 1417 Infrastructure-DOT Grant TAP 129,162 129,162 0 0 0 0 0 100 4210 54 1417 Infrastructure-DOT Grant TE 199,001 0 199,001 0 199,001 999 0 100 4210 54 2100 Machinery&Equipment 50,000 (144,344) 194,344 194,344 0 6,395 3,500 100 4210 54 2200 Vehicles 20,000 17,784 2,216 0 2,216 0 17,345 54 Total CAPITAL OUTLAY 513,613 23,937 489,676 194,344 295,332 122,371 96,325 Grand Total PUBLIC WORKS-ADMINISTRATION 1,966,315 (1,705) 1,968,020 1,325,124 642,896 1,473,684 1,465,150 PUBLIC WORKS-STORM DRAINAGE&SOLID WASTE COLLECTION 100 4250 52 1201 Studies,Survey,Consulta 12,500 0 12,500 9,542 2,958 11,550 6,000 100 4520 52 2110 Curbside Dry Trash Pickup 96,000 0 96,000 84,642 11,358 110,776 105,991 100 4520 52 2111 City Dump Pick Up-Waste 80,000 0 80,000 93,061 (13,061) 120,429 105,405 52 Total PURCHASED CONTRACT SERVICES 188,500 0 188,500 187,244 1,256 242,755 217,396 100 4520 54 2100 Machinery&Equipment 0 (65,000) 65,000 57,192 7,808 0 0 54 Total CAPITAL OUTLAY 0 (65,000) 65,000 57,192 7,808 0 0 Grand Total PUBLIC WORKS-STORM-SOLID 188,500 (65,000) 253,500 244,436 9,064 242,755 217,396 20150512 Budget Workshop Page 20 of 53 EXPEN DITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL PUBLIC WORKS DEPARTMENT PUBLIC WORKS-RECREATION 100 6110 52 2110 Garbage Charges 2,200 0 2,200 1,434 766 1,896 2,101 100 6110 52 3100 Property&Liability Insu 8,430 0 8,430 7,739 691 8,853 81,417 52 Total PURCHASED CONTRACT SERVICES 10,630 0 10,630 9,173 1,457 10,748 83,518 100 6110 53 1150 Holiday expense 23,000 0 23,000 22,418 582 23,063 22,122 100 6110 53 1210 Water/Sewer Charges 4,000 1,081 2,919 2,682 237 3,531 3,826 100 6110 53 1230 Electricity 65,422 0 65,422 46,877 18,545 61,329 61,921 53 Total SUPPLIES 92,422 1,081 91,341 71,976 19,365 87,924 87,869 100 6110 54 1200 Site Improvments 0 0 0 0 0 5,417 54 Total 0 0 0 0 0 0 5,417 Grand Total 103,052 1,081 101,971 81,148 20,823 98,672 176,804 PUBLIC WORKS-PARKS 100 6210 51 1100 Salaries 117,273 3,167 114,106 78,488 35,618 107,625 105,541 100 6210 51 1300 Overtime 7,000 0 7,000 2,850 4,150 5,433 4,358 100 6210 51 1400 Employee Benefits 1,200 0 1,200 900 300 752 500 100 6210 51 2100 Health Insurance Benefits 36,522 (9,076) 45,598 33,796 11,802 25,544 18,935 100 6210 51 2200 FICA Social Security Cont 7,779 442 7,337 5,122 2,215 7,048 6,954 100 6210 51 2300 FICA Medicare 1,819 103 1,716 1,198 518 1,648 1,626 100 6210 51 2400 Retirement Contributions 12,685 (5,915) 18,600 9,718 8,882 6,176 7,422 100 6210 51 2700 Workers Compensation 3,940 215 3,725 2,555 1,170 2,320 2,929 51 Total PERSONNEL&BENEFITS 188,218 (11,064) 199,282 134,628 64,654 156,547 148,265 100 6210 52 1325 Contract Services-Class 1,486 0 1,486 0 1,486 0 0 100 6210 52 2140 Landscape/Lawncare 0 (1,000) 1,000 0 1,000 0 785 100 6210 52 3100 Property&Liability Insu 271 0 271 225 46 270 45 52 Total PURCHASED CONTRACT SERVICES 1,757 (1,000) 2,757 225 2,532 270 830 100 6210 53 1100 General Supplies and Mate 14,000 6,463 7,537 6,075 1,462 22,066 12,792 100 6210 53 1210 Water/Sewer Chgs 1,231 0 1,231 674 557 985 1,083 100 6210 53 1230 Electricity 4,731 0 4,731 2,920 1,811 4,068 3,804 100 6210 53 Small Equipment 6,850 6,850 0 0 0 0 0 53 Total SUPPLIES 26,812 13,313 13,499 9,669 3,830 27,119 17,679 100 6210 54 1100 Site Improvements 18,727 (473) 19,200 17,557 1,643 8,740 0 54 Total CAPITAL OUTLAY 18,727 (473) 19,200 17,557 1,643 8,740 0 Grand Total 235,514 776 234,738 162,080 72,658 192,676 166,774 GRAND TOTAL PUBLIC WORKS DEPARTMENT 2,781,957 (133,166) 2,915,123 2,087,758 827,365 2,228,399 2,306,148 13. Non-Profit Agencies: Pending City Council decisions on May 5, 2015 The current budget for the non-profit agencies is$52,165. EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL NON-PROFITS 100 6110 57 Tybee Beautification Association 0 0 0 0 0 0 0 100 6110 57 Fresh Air Home 0 0 0 0 0 0 0 100 6110 57 Tybee Island Community Pool 0 0 0 0 0 0 0 100 6110 57 TI MA 0 0 0 0 0 0 0 100 6110 57 Veteran's Monument Comm 0 0 0 0 0 0 0 1006110 57 2003 Tybee Arts Association 3,000 0 3,000 0 3,000 0 0 100 6110 57 2004 Yeepies 750 0 750 482 268 680 542 100 6110 57 2008 Friends of the Tybee Thea 7,500 0 7,500 7,500 0 7,500 7,500 100 6110 57 2009 American Legion 0 0 0 0 0 2,700 0 100 6110 57 2011 Irish Heritage 750 0 750 0 750 750 750 100 6110 57 2012 United Way Coastal Empire 2,800 0 2,800 2,230 570 2,539 1,880 100 6110 57 2014 Tybee DAC Kids,Inc. 0 0 0 0 0 0 375 100 6110 57 2015 Islands Feral Cats Projec 740 0 740 600 140 740 740 100 6110 57 2016 Historical Savannah Foun 0 0 0 0 0 2,500 0 100 6172 57 2000 Tybee Island Historic Soc 16,125 0 16,125 16,125 0 16,125 16,125 100 6172 57 2001 Marine Science Center 20,000 (5,212) 25,212 25,212 0 25,212 25,212 1006172 57 2025 Tybee Marine Rescue 500 0 500 0 500 0 0 157 Total PAYMENTS TO OTHERS 52,165 (5,212) 57,377 52,148 5,229 58,746 53,124 Grand Total NON-PROFITS 52,165 (5,212) 57,377 52,148 5,229 58,746 53,124 20150512 Budget Workshop Page 21 of 53 14. YMCA: The current budget for the YMCA recreation department remains unchanged for$158,450. EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL YMCA-RECREATION 1006122 52 3850 YMCA-Director Services 158,450 0 158,450 132,042 26,408 158,450 158,450 Grand Total YMCA-RECREATION 158,450 0 158,450 132,042 26,408 158,450 158,450 15. Beach Related: Public Works Beach-related division budget increased by$10,000 from $117,500 to $127,500 and the budget includes$45,000 for beach crossovers and $36,000 for contracted services to manage the beach nourishment studies. EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL BEACH RELATED 100 6125 52 1250 Beach Task Force Expense 36,000 0 36,000 24,000 12,000 0 1,378 52 Total PURCHASED CONTRACT SERVICES 36,000 0 36,000 24,000 12,000 0 1,378 100 6125 53 1210 Water/Sewer Chgs 15,000 0 15,000 6,949 8,051 11,622 13,903 100 6125 53 1235 Beach Oper&Maint 30,000 0 30,000 14,484 15,516 30,010 22,642 100 6125 53 1310 Food-Officials&Functi 1,500 0 1,500 1,252 248 1,847 0 53 Total SUPPLIES 46,500 0 46,500 22,686 23,814 43,479 36,545 100 6125 54 2105 Beach Crossovers 45,000 10,000 35,000 28,590 6,410 47,246 46,919 100 6125 54 1402 Beach Renourishment 0 0 0 0 0 0 150,170 54 Total CAPITAL OUTLAY 45,000 10,000 35,000 0 0 0 150,170 Grand Total BEACH RELATED 127,500 10,000 117,500 46,686 35,814 43,479 188,093 20150512 Budget Workshop Page 22 of 53 16. Planning and Zoning Department: The Planning&Zoning Department's budget decreased by$13,405 from $287,467 to $274,062. • Personnel and Benefits cost decreased by$85,869 from $132, 608 to $46,739 due to the removal of the Salary and Benefits budget for a Planning and Zoning Manager. • Purchased Contract Services increased by$73,064 from $146,224 to$219,288 o Studies/Master Plan line item includes $60,000 to perform the master plan; o County Inspection Contract line item increased by$12,844 from $37,156 to$50,000 due to new negotiated contract with the County(County had been under billing the City for these services in the past. • Supplies decreased by($600)from $6,135 to $5,535 due to a reduction in Books& Periodicals, and Uniforms in that amount. EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL PLANNING&ZONING 100 7220 51 1100 Salaries&Wages 31,367 (60,843) 92,210 60,561 31,649 92,003 88,568 100 7220 51 1300 Overtime 1,000 (500) 1,500 127 1,373 0 0 100 7220 51 1400 Employee Benefits 1,200 (1,800) 3,000 1,500 1,500 2,553 2,550 100 7220 51 2100 Health Insurance Benefits 6,110 (11,366) 17,476 10,801 6,675 14,589 13,394 100 7220 51 2200 FICASoc Sec Contribution 2,330 (3,491) 5,821 3,800 2,021 5,751 5,721 100 7220 51 2300 FICA Medicare Contributio 675 (686) 1,361 889 472 1,345 1,338 100 7220 51 2400 Retirement contributions 3,700 (7,190) 10,890 9,225 1,665 6,267 6,855 100 7220 51 2700 Workers Compensation 357 7 350 251 99 250 286 51 Total PERSONNEL&BENEFITS 46,739 (85,869) 132,608 87,154 45,454 122,758 118,711 100 7220 52 1100 Studies/Mstr Plan Upd/Sol 60,000 60,000 0 0 0 500 0 100 7220 52 1200 Legal Notices 300 (200) 500 220 280 370 440 100 7220 52 1202 Engineer Review 18,000 0 18,000 4,856 13,144 18,646 14,370 1007220 52 1203 Engi neer Review-Billabl 12,000 0 12,000 5,381 6,619 14,087 9,809 100 7220 52 1205 County Inspection Contrac 50,000 12,844 37,156 21,601 15,555 21,734 28,280 1007220 52 1240 Planning Commission expen 1,500 0 1,500 1,314 186 115 111 100 7220 52 1300 Contract Services 65,000 0 65,000 21,697 43,303 0 0 100 7220 52 1325 Contract Services-Class 743 0 743 0 743 0 0 100 7220 52 2110 Garbage Charges 45 0 45 37 8 49 51 100 7220 52 2203 Repair&Maint-Equipment 0 0 0 0 0 1,111 3,176 100 7220 52 2320 Rental-Equip&Vehicles 0 0 0 0 0 5,121 11,815 1007220 52 3100 Property&Liability Insu 1,200 0 1,200 761 439 928 1,875 100 7220 52 3220 Postage&Freight 2,000 0 2,000 174 1,826 2,295 327 100 7220 52 3400 Printing&Binding 500 0 500 0 500 405 416 100 7220 52 3500 Travel&Related Expenses 3,500 0 3,500 369 3,131 2,283 1,380 100 7220 52 3600 Dues and Fees 1,000 0 1,000 820 180 770 830 1007220 52 3700 Educ&Training 3,500 420 3,080 225 2,855 2,403 1,079 52 Total PURCHASED CONTRACT SERVICES 219,288 73,064 146,224 57,455 88,769 70,816 73,960 100 7220 53 1100 Supplies&Materials 4,000 0 4,000 1,274 2,726 3,676 4,380 100 7220 53 1210 Water/Sewer Chgs 55 0 55 27 28 35 34 100 7220 53 1230 Electricity 1,030 0 1,030 600 430 897 876 100 7220 53 1400 Books&Periodicals 300 (450) 750 0 750 672 210 100 7220 53 1600 Small Equipment 0 0 0 0 0 1,431 0 100 7220 53 1720 Uniforms 150 (150) 300 0 300 186 378 53 Total SUPPLIES 5,535 (600) 6,135 1,901 4,234 6,896 5,879 100 7220 57 GIS 2,500 0 2,500 2,500 0 5,000 0 57 Total PAYMENT TO OTHERS 2,500 0 2,500 2,500 0 5,000 0 Grand Total PLANNING&ZONNING 274,062 (13,405) 287,467 149,010 138,457 205,470 198,550 20150512 Budget Workshop Page 23 of 53 17. Main Street Department: The Main Street Department's budget increased by$9,790 from $84,012 to $93,802 from the current year's budget which includes an $18,000 grant from the Department of Natural Resources: • $2,100 was added to the supplies and materials line item, for more lights for Lights on with Tybee and licensing movies for Movies in the Park; • $4,300 was added to Advertising as tourism is not doing ad assistance for Channel 7 videos; EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL MAIN STREET 100 7300 51 1100 Salaries&Wages 43,970 1,295 42,675 32,839 9,836 41,789 40,559 100 7300 51 1400 Employee Benefits 1,200 0 1,200 1,000 200 376 375 100 7300 51 2100 Health Insurance 11,004 342 10,662 9,080 1,582 8,887 8,748 100 7300 51 2200 FICA Social Security 2,801 78 2,723 2,060 663 2,565 2,539 100 7300 51 2300 FICA Medicare 655 18 637 482 155 600 594 100 7300 51 2400 Retirement Contributions 4,864 (636) 5,500 4,653 847 5,450 6,110 100 7300 51 2700 Workers Compensation 168 3 165 119 46 96 126 51 Total PERSONNEL&BENEFITS 64,662 1,100 63,562 50,234 13,328 59,761 59,051 100 7300 52 1325 Contract Services-Class 372 0 372 0 372 0 0 100 7300 52 2110 Garbage Charges 20 0 20 15 5 19 19 100 7300 52 3100 Property&Liability Insu 320 0 320 261 59 318 265 100 7300 52 3300 Advertising 10,030 4,030 6,000 5,625 375 5,994 0 100 7300 52 3500 Travel&Related 2,335 (1,000) 3,335 3,334 1 2,476 1,977 100 7300 52 3600 Dues&Fees 2,000 (206) 2,206 1,955 251 1,785 1,870 100 7520 52 3220 postage 2,400 2,400 0 0 0 0 0 1007300 52 3700 Education&Training 100 (2,665) 2,765 2,351 414 1,240 588 100 7300 52 3850 BHT Contract Labor 1,475 631 844 755 89 750 400 52 Total PURCHASED CONTRACT SERVICES 19,052 3,190 15,862 14,295 1,567 12,582 5,118 100 7300 53 1100 Supplies&Materials 6,400 5,100 1,300 1,124 176 1,691 3,432 100 7300 53 1210 Water Sewer Chgs 3,400 3,370 30 9 21 13 12 100 7300 53 1230 Electricity 30 (228) 258 219 39 327 283 100 7300 53 1231 Donated Money Expenses 258 (2,742) 3,000 0 3,000 0 0 53 Total SUPPLIES 10,088 5,500 4,588 1,352 3,236 2,030 3,728 Grand Total MAIN STREET 93,802 9,790 84,012 65,882 18,130 74,374 67,897 18. South Beach District: The South Beach District budget increased by$6,394 from $15,146 to $21,540 from the current year's budget. EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL SOUTH BEACH DISTRICT 100 7520 53 1425 Leadership Tybee 3,000 3,000 0 0 0 0 528 100 7520 54 1405 S Beach Business District 18,540 3,394 15,146 12,173 2,973 0 0 154 Total 18,540 3,394 15,146 12,173 2,973 0 0I Grand Tota SOUTH BEACH DISTRICT 21,540 6,394 15,146 12,173 2,973 0 528 20150512 Budget Workshop Page 24 of 53 19. Parking Department: The Parking Department's budget increased by$337,755 from $606,415 to $944,170 due to the following; • Salary and Benefits increased $26,971 due to the 2.5%salary and 20% health benefits increase; • Purchased Contact Services decreased by($171)which in part includes the following o Travel and Related was increased by$950; o Education and Training was increased by$800; o Credit Card Service Charges were decreased by ($2,000); • Supplies decreased by($22,353)from $73,693 to $51,340 due to the following: o Parking Meter decreased by( $23,693) due to the elimination of the budgeted funds that would normally pay for meter parts to repair the older broken meters; o Small Equipment increased by$1,063 for new change machines; • Capital Parking Meter System increased $333,308 due to new meter system. EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL PARKING 100 7564 51 1100 Salaries&Wages 88,071 13,454 74,617 68,807 5,810 90,593 84,490 100 7564 51 1200 Part Time/Seasonal Wages 69,419 10,419 59,000 23,382 35,618 51,057 62,395 100 7564 51 1300 Overtime 1,500 0 1,500 0 1,500 30 0 100 7564 51 1400 Employee Benefits 2,400 0 2,400 700 1,700 751 750 100 7564 51 2100 Health Insurance Benefits 22,800 2,330 20,470 14,958 5,512 17,216 16,721 1007564 51 2200 FICASoc Sec Contribution 10,006 906 9,100 5,741 3,359 8,794 9,429 1007564 51 2300 FICA Medicare Contributio 2,340 (21) 2,361 1,343 1,018 2,056 2,205 100 7564 51 2400 Retirement Contributions 10,560 (895) 11,455 9,706 1,749 10,533 9,666 100 7564 51 2600 Unemployment Insurance 0 0 0 0 0 4,170 0 100 7564 51 2700 Workers Compensation 5,068 778 4,290 4,254 36 5,212 5,223 151 Total PERSONNEL&BENEFITS 212,164 26,971 185,193 128,891 56,302 190,413 190,879 I 100 7564 52 1300 Computer service contract 55,000 0 55,000 43,555 11,445 50,211 50,495 100 7564 52 1325 Contract Services-Col le 12,000 0 12,000 8,037 3,963 0 0 100 7564 52 1326 Contract Services-Class 742 (1) 743 0 743 0 0 100 7564 52 1330 Contract Services-Ama no 16,000 0 16,000 0 16,000 0 0 100 7564 52 2110 Garbage Charges 24 0 24 17 7 23 22 1007564 52 2202 Repair&Maint-Vehicles 3,200 0 3,200 3,032 168 1,620 2,094 1007564 52 2203 Repair&Maint-Equipment 3,000 0 3,000 1,007 1,993 5,521 4,103 100 7564 52 2325 Armored Car Service 1,200 0 1,200 1,046 154 1,175 1,103 1007564 52 3100 Property&Li ability Insu 5,400 0 5,400 4,488 912 5,060 2,204 100 7564 52 3220 Postage&Freight 3,500 0 3,500 2,243 1,257 3,717 4,537 100 7564 52 3300 Advertising 0 (40) 40 40 0 0 0 100 7564 52 3400 Printing&Binding 250 0 250 237 13 197 177 100 7564 52 3500 Travel&Related Expenses 1,000 950 50 0 50 0 0 100 7564 52 3600 Dues and Fees 150 0 150 114 36 7,958 155 1007564 52 3700 Educ&Training 1,000 800 200 0 200 133 0 100 7564 52 3850 Contract Services 200 120 80 0 80 0 399 100 7564 52 3901 Credit Card Service Char 138,000 (2,000) 140,000 98,572 41,428 126,347 108,997 152 Total PURCHASED CONTRACT SERVICES 240,666 (171) 240,837 162,389 78,448 201,961 174,2861 100 7564 53 1100 Supplies&Materials 20,000 790 19,210 11,767 7,443 23,003 22,911 1007564 53 1110 Parking Meters 0 (23,963) 23,963 23,963 0 96,143 72,287 100 7564 53 1210 Water/Sewer Charges 30 0 30 10 20 15 11 100 7564 53 1230 Electricity 1,300 65 1,235 943 292 1,211 868 100 7564 53 1270 Gas&Diesel Fuel 8,300 (8) 8,308 4,171 4,137 5,782 10,243 100 7564 53 1590 Inventory-Parking Decal 2,500 (210) 2,710 2,552 158 2,590 2,280 100 7564 53 1600 Small Equipment 18,100 1,063 17,037 3,368 13,669 41,753 5,501 100 7564 53 1701 Cash/Short-Over deposit( 10 10 0 (2) 2 (7) (85) 100 7564 53 1702 Signs 300 (100) 400 203 197 809 900 100 7564 53 1720 Uniforms 800 0 800 444 356 582 1,087 153 Total SUPPLIES 51,340 (22,353) 73,693 47,419 26,274 171,880 116,003 I 100 7564 54 2055 Parking Meter System 440,000 333,308 106,692 0 106,692 0 14,880 100 7564 54 2200 Vehicles 0 0 0 0 0 9,720 5,598 154 Total CAPITAL OUTLAY 440,000 333,308 106,692 0 106,692 9,720 20,478 1 Grand Total PARKING DIVISION 944,170 337,755 606,415 338,699 267,716 573,974 501,646 20150512 Budget Workshop Page 25 of 53 20. Debt Service: This section of the budget should be used to report the principle and interest payment of all outstanding loans or bonds related to the General Fund. • The debt service payment for the emergency 911 telephone system was removed from the General Fund budget and placed in the Emergency 911 Telephone Special Revenue Fund's budget; • The new debt payment for the Public Works Department's grader and backhoe shall be $57,292; and • The City paid off the debt service for the city-wide telephone system in FY2015. EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL DEBT SERVICE 100 8000 58 1125 Principle-Phone System 0 (16,493) 16,493 12,325 4,168 0 0 100 8000 58 1140 Note Payable-E911 Curre 0 (44,197) 44,197 29,394 14,803 0 0 100 8000 58 1145 Note Payable-DPW Current 55,710 10,078 45,632 31,847 13,785 0 0 100 8000 58 2230 Interest Expense-Public 1,582 (1,286) 2,868 1,473 1,395 0 0 1008000 58 2232 Interest Expense-E911 S 0 (1,647) 1,647 1,416 231 0 0 100 8000 58 2235 Interest Expense-Phone S 0 (1,159) 1,159 762 397 0 0 1008000 58 3200 Loan Closing Cost Fees 0 (132) 132 131 1 0 0 158 Total Debt Service 57,292 (54,836) 112,128 77,348 34,780 0 0 Grand Total DEBT SERVICE 57,292 (54,836) 112,128 77,348 34,780 0 0 21. Other Financing Uses: This section of the budget is used to record transfers out of the General Fund to other funds. The transfers out of the General Fund budget decreased by ($860,192)from $1,242,238 to $382,046. • $318,276 was added to the transfer out to the E911 fund line item, 61.1002 due to the decline in wireless E-911 revenue noted in the current year; and re-allocation of 5 dispatch communication employees personnel and benefit costs out of the General Fund to the Emergency 911 Telephone Fund; • The transfer out to the Solid Waste Collection was reduced to $54,845 from $63,265; and • The transfers out to the River's End RV Park Fund were decreased by ($126,517 from $135,442 to $8,925. This only covers the deficit in expense exceeding revenues; it does not cover the cash advance from the General Fund to pay the debt service annual principal payment. EXPENDITURE A B C D E F G GENERAL FUND 100 FY2016 Budget Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Budget Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Balance ACTUAL ACTUAL OTHER FINANCING USES 100 9000 61 1000 Contingency 0 (7,698) 7,698 0 7,698 0 0 100 9000 61 1001 Trans out Solid Waste Fun 54,845 (8,420) 63,265 0 63,265 0 368,051 100 9000 61 1002 Trans out E911 Fund 318,276 282,443 35,833 0 35,833 35,420 1,324 100 9000 61 1003 Transfer Out-Capital Pr 0 (1,000,000) 1,000,000 0 1,000,000 0 19,846 100 9000 61 1060 Transfer to Water&Sewer 0 0 0 0 0 302,000 0 100 9000 61 1555 Trans out River's End RV 8,925 (126,517) 135,442 0 135,442 228,465 11,447 61 Total OTHER FINANCING USES 382,046 (860,192) 1,242,238 0 1,242,238 565,885 400,668 Grand Total OTHER FINANCING USES 382,046 (860,192) 1,242,238 0 1,242,238 565,885 400,668 20150512 Budget Workshop Page 26 of 53 REVENUE A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost I Budget Current Encumbered Fund I Dept I Center Account Description _ Request 2016 vs.2015 Budget April 20,2015 Budget Balance_ ACTUAL ACTUAL 100 00 31 1100 Real Property Tax-Current 1,525,000 (235,814) 1,760,814 1,018,910 741,904 1,519,974 1,594,298 100 00 31 1200 Property Tax Prior Yrs 190,000 (10,000) 200,000 468 199,532 192,829 62,989 100 00 31 1310 Motor Vehicle Tax Tag Settl 125,000 35,497 89,503 26,599 62,904 192,291 89,346 100 00 31 1315 TAVT-Motor Vehicle Tax 80,000 80,000 0 86,490 (86,490) 0 0 100 00 31 1320 Property Tax-Mobile Homes 250 (110) 360 107 253 359 260 100 00 31 1340 Personal Property-Intangi 23,000 2,000 21,000 24,665 (3,665) 24,164 25,521 100 00 31 1600 Real Estate Trans Tax 8,500 2,300 6,200 10,495 (4,295) 9,465 8,172 100 00 31 1710 Franchise Tax Electric 297,000 0 297,000 325,361 (28,361) 297,795 301,042 100 00 31 1750 Franchise Tax-Cable TV 80,000 0 80,000 59,792 20,208 116,248 108,588 100 00 31 1760 Franchise Tax Telephone 13,000 0 13,000 6,653 6,347 15,188 16,825 100 00 31 3100 Sales&Use Tax Rev(LOST) 1,050,000 (140,000) 1,190,000 757,484 432,516 1,078,003 1,070,291 100 00 31 3103 Energy Excise Tax 7,500 7,500 0 10,324 (10,324) 8,179 2,346 100 00 31 4200 Alcohol Bev Excise Tax 190,000 0 190,000 132,749 57,251 203,002 192,782 100 00 31 4300 Local 3%Alcohol Tax 90,000 5,000 85,000 77,234 7,766 111,513 103,620 100 00 31 6100 Business-Occupational Tax 57,000 0 57,000 51,387 5,614 59,784 57,330 100 00 31 6101 Admin Fees-Business Licen 4,100 (200) 4,300 3,940 360 4,600 4,255 100 00 31 6200 Insurance Premium Tax 150,000 0 150,000 161,265 (11,265) 155,676 149,842 100 00 31 6225 Insurance Company Taxes 0 0 0 1,120 (1,120) 0 0 100 00 31 9900 Late Charge Revenues 1,000 0 1,000 862 138 2,427 1,408 31 Total TAXES 3,891,350 (253,827) 4,145,177 2,755,904 1,389,273 3,991,496 3,788,913 100 00 32 2990 Engineering Review 12,000 0 12,000 5,075 6,925 14,053 8,057 100 00 32 2995 Land Disturbing Fees 150 (150) 300 150 150 150 350 100 00 32 3000 Regulatory Fees 102,000 (8,000) 110,000 97,998 12,003 103,290 104,635 100 00 32 3101 Building Permits 75,000 (35,000) 110,000 58,763 51,237 111,604 109,397 100 00 32 3103 Palms Up Fees 1,000 0 1,000 12,925 (11,925) 11,900 0 100 00 32 3120 Building Inspections 20,000 0 20,000 13,866 6,135 24,686 23,787 100 00 32 3200 Film Permitting Fee 1,000 0 1,000 1,100 (100) 1,375 1,850 100 00 32 3900 Zoning Variance Requests 2,500 (1,000) 3,500 2,250 1,250 4,050 3,125 100 00 32 3901 Recording Fees 5,000 (1,000) 6,000 3,625 2,375 6,500 6,750 100 00 32 4100 Business License Penalty 500 0 500 398 102 693 1,323 32 Total LICENSES&PERMITS 219,150 (45,150) 264,300 196,149 68,151 278,300 259,273 100 00 33 1011 Gov Hwy Safety Grant Revenu 0 (7,998) 7,998 7,998 0 0 0 100 00 33 DNR Grant 18,000 18,000 0 0 0 0 0 100 00 33 4400 DOT LMIG Grant Rev(estimat 34,000 (665) 34,665 34,665 0 62,870 28,816 100 00 33 4410 GDOT Grant Revenue 328,163 129,162 199,001 0 199,001 0 0 33 Total INTERGOVERNMENTAL 380,163 138,499 241,664 42,663 199,001 62,870 28,816 20150512 Budget Workshop Page 27 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL 100 00 34 1400 Printing-Duplicating Servic 1,200 0 1,200 1,435 (235) 2,895 1,761 100 00 34 1500 Taxable Sales-Cashier 0 0 0 16 (16) 0 0 100 00 34 1700 Admin Svcs Water/Sewer 0 0 0 0 0 0 158,400 100 00 34 1710 Admin Svcs Sanitation 0 0 0 0 0 0 9,900 100 00 34 1910 Election Qualifying Fee 0 0 0 0 0 360 0 100 00 34 2110 Police Svcs-ID Card Fees 0 (600) 600 0 600 10 520 100 00 34 2120 Police Svcs-Accident Rep 100 0 100 500 (400) 95 127 100 00 34 2200 Fire Protect Subscriptions 11,575 0 11,575 11,605 (30) 12,075 10,395 100 00 34 2900 Chatham Cty Salary Reimburs 60,000 (5,000) 65,000 56,664 8,336 56,566 56,730 100 00 34 2904 Fire Cost Reimbursement 0 0 0 0 0 0 2,282 100 00 34 2905 DPW Cost Reimbursement 0 0 0 1,405 (1,405) 9,408 859 100 00 34 2906 Parking Cost Reimbursement 10,000 0 10,000 10,841 (841) 47,003 15,403 100 00 34 5415 Parking Revenue Meters 150,000 0 150,000 101,379 48,621 150,507 132,735 100 00 34 5416 Parking Rev Decal/Multiday 205,000 5,000 200,000 156,472 43,528 245,999 218,621 100 00 34 5418 Parking Rev-Pay/Display 2,600,000 499,228 2,100,772 1,755,000 345,772 2,419,801 2,048,239 100 00 34 5419 Parking Revenue-Jaycee Pa 500 500 0 518 (518) 519 0 100 00 34 5420 Processing Fee 1,000 500 500 934 (434) 1,625 747 100 00 34 6100 Animal Control-Shelter Fees 20 (30) 50 25 25 20 30 100 00 34 6410 Background Check Fees 3,500 0 3,500 3,871 (371) 2,980 4,815 100 00 34 6901 Vehicle Impound Fees 500 0 500 1,430 (930) 350 185 100 00 34 7501 City Facilities Rentals 30,000 (9,000) 39,000 28,010 10,990 29,362 39,618 100 00 34 7533 Campgrd Trolley Tickets 0 0 0 769 (769) 106 0 100 00 34 9301 Returned Ck Fees General 50 0 50 0 50 32 64 100 00 34 9303 Returned Ck Fees Parking 250 (50) 300 190 110 288 128 34 Total CHARGES FOR SERVICES 3,073,695 490,548 2,583,147 2,131,061 452,086 2,980,001 2,701,558 100 00 35 1170 Police Fines City Portion 400,000 0 400,000 181,955 218,045 320,639 451,400 100 00 35 1172 Information Tech Fees 18,000 (10,000) 28,000 18,925 9,075 29,800 32,282 100 00 35 1174 Court Cost 32,000 (5,000) 37,000 29,856 7,144 51,886 51,702 100 00 35 1175 Fines and Violations-Park 300,000 0 300,000 217,775 82,225 358,519 333,358 100 00 35 1176 Late Fees-Parking 45,000 (5,000) 50,000 42,081 7,919 49,239 43,878 100 00 35 1900 Other Fines Police/Court 3,000 (2,000) 5,000 2,298 2,702 3,784 8,729 35 Total FINES&FORFIETURES 798,000 (22,000) 820,000 492,889 327,111 813,866 921,348 100 00 36 1000 Interest Revenue 9,000 (1,000) 10,000 7,038 2,962 9,658 12,322 36 Total INVESTMENT INCOME 9,000 (1,000) 10,000 7,038 2,962 9,658 12,322 100 00 37 1002 Fire-Contributions 100 (900) 1,000 0 1,000 300 2,070 100 00 37 1004 Donations-Various 0 0 0 0 0 0 1,400 100 00 37 1010 Donation Comm.Sery Committ 0 0 0 0 0 1,500 0 100 00 37 2100 Settlements 0 0 0 0 0 0 5,000 100 00 37 4401 BHT Donations 1,500 (1,500) 3,000 0 3,000 0 0 37 Total CONTRIBUTIONS 1,600 (2,400) 4,000 0 4,000 1,800 8,470- 100 00 38 1003 Lease-Shrine Club 1,600 100 1,500 1,234 266 1,624 1,628 100 00 38 1005 Rents-Royalty-Misc 1 0 1 0 1 20 0 100 00 38 1006 Lease-North Beach Grill 14,400 0 14,400 12,780 1,620 16,339 15,561 100 00 38 1007 YMCA-Non Member Fee 0 (1,500) 1,500 0 1,500 2,704 2,171 100 00 38 1010 Cremation Wall 100 0 100 225 (125) 225 0 100 00 38 3000 Damaged Property Reimbursem 100 (2,900) 3,000 95 2,905 0 3,074 100 00 38 9003 Miscellaneous Revenue 3,000 (17,000) 20,000 2,406 17,595 38,498 85,677 100 00 38 9100 Insurance Reimbursement 0 0 0 0 0 0 25 38 Total MISCELLANEOUS REVENUE 19,201 (21,300) 40,501 16,740 23,761 59,411 108,136 20150512 Budget Workshop Page 28 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL 100 00 39 1100 Transfer In 0 (302,000) 302,000 0 302,000 0 0 100 00 39 1200 H/M Transfer In 1,175,000 80,735 1,094,265 792,259 302,006 1,150,998 1,064,419 100 00 39 1300 Prior Yr Fund Balance 402,462 (688,770) 1,091,232 0 1,091,232 0 0 100 00 39 2100 Sale of Assets 0 (5,000) 5,000 18,400 (13,400) 14,527 26,929 100 00 39 3525 Suntrust Bank Loan Proc E- 0 (134,522) 134,522 134,522 0 0 0 100 00 39 3526 SunTrust Bank Loan Proc-P 0 (186,500) 186,500 167,600 18,900 0 0 39 Total OTHER FINANCING SOURCES 1,577,462 (1,236,057) 2,813,519 1,112,781 1,700,738 1,165,525 1,091,348 GRAND TOTAL GENERAL FUND REVENUE 9,969,621 (952,687) 10,922,308 6,755,226 4,167,082 9,362,926 8,920,185 20150512 Budget Workshop Page 29 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 I Cost I Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL EXPENDITURE CITY COUNCIL 100 1110 51 1100 Salaries&Wages 28,000 7,600 20,400 17,000 3,400 20,400 5,100 100 1110 51 1400 Mayor Benefits 8,400 0 8,400 6,625 1,775 750 188 100 1110 51 2200 FICA Soc Sec Contribution 4,092 2,827 1,265 1,295 (30) 1,311 328 100 1110 51 2300 FICA Medicare Contributio 957 661 296 303 (7) 307 77 51 Total PERSONNEL&BENEFITS 41,449 11,088 30,361 25,223 5,138 22,768 5,692 100 1110 52 1100 Council Fees 0 0 0 0 0 0 15,800 100 1110 52 1200 Professional Services 0 0 0 0 0 0 4,869 100 1110 52 1201 Studies,Surveys,Consult 13,094 0 13,094 13,094 0 0 0 100 1110 52 2110 Garbage Charges 0 (346) 346 292 54 385 403 100 1110 52 3100 Property&Liability Insu 94,000 2,171 91,829 72,773 19,056 85,937 28,370 100 1110 52 3220 Postage/Freight 200 0 200 124 76 222 82 100 1110 52 3300 Advertisment 0 0 0 0 0 0 900 100 1110 52 3501 Travel&Related-Mayor 4,500 2,750 1,750 1,734 16 4,721 1,704 100 1110 52 3502 Council travel-W.Doyle 2,000 (725) 2,725 2,125 600 2,925 1,862 100 1110 52 3503 Council Travel-B.Brown 1,700 0 1,700 926 774 1,177 839 100 1110 52 3504 Council travel-R.Calla 1,700 300 1,400 460 940 1,176 736 100 1110 52 3505 Council travel-B.Garbet 1,700 100 1,600 1,011 589 1,037 1,244 100 1110 52 3506 Council travel-Monty Pa 1,700 1,000 700 678 22 1,006 1,175 100 1110 52 3507 Council travel-Wolff 1,800 (1,650) 3,450 2,651 799 2,282 2,020 100 1110 52 3600 Dues and Membership Fees 10,000 1,000 9,000 8,331 669 8,399 6,940 1001110 52 3701 Education&Training-Ma 800 (150) 950 700 250 578 500 100 1110 52 3702 Education-W.Doyle 1,350 (375) 1,725 1,710 15 1,210 735 100 1110 52 3703 Education-B Brown 1,350 0 1,350 950 400 485 1,005 100 1110 52 3704 Education-R.Callahan 1,350 200 1,150 1,125 25 985 1,349 100 1110 52 3705 Education-B.Garbett 1,350 (100) 1,450 1,435 15 1,505 1,130 100 1110 52 3706 Education -M.Parks 1,350 0 1,350 1,200 150 1,539 1,720 100 1110 52 3707 Education -Wolff 1,350 250 1,100 1,075 25 1,015 1,030 52 Total PURCHASED CONTRACT SERVICES 141,294 4,425 136,869 112,395 24,474 116,584 74,413 100 1110 53 1100 Supplies&Materials 1,250 (1,900) 3,150 0 3,150 1,254 1,256 100 1110 53 1210 Water/Sewer Charges 388 0 388 208 180 286 279 100 1110 53 1230 Electricity 9,600 325 9,275 4,905 4,370 7,337 6,951 100 1110 53 1310 Food-Officials&Functi 6,800 1,000 5,800 3,748 2,052 6,581 4,526 100 1110 53 1710 Volunteer Appreciation 300 100 200 200 0 80 0 53 Total SUPPLIES 18,338 (475) 18,813 9,061 9,752 15,538 13,012 100 1110 57 2100 Flowers 500 (100) 600 367 233 0 0 57 Total PAYMENTS TO OTHERS 500 (100) 600 367 233 0 0 GRAND TOTAL CITY COUNCIL 201,581 14,938 186,643 147,046 39,597 154,890 93,117 20150512 Budget Workshop Page 30 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL CLERK OF COUNCIL 100 1130 51 1100 Salaries&Wages 57,370 1,870 55,500 42,675 12,825 52,566 45,470 100 1130 51 1400 Employee Benefits 1,200 0 1,200 1,000 200 751 375 100 1130 51 2100 Health Insurance Benefits 9,061 2,249 6,812 5,801 1,011 5,671 5,565 100 1130 51 2200 FICA Soc Sec Contribution 3,631 137 3,494 2,683 811 3,272 2,865 100 1130 51 2300 FICA Medicare Contributio 849 32 817 627 190 765 670 100 1130 51 2400 Retirement Contributions 5,600 (600) 6,200 5,254 946 6,556 0 100 1130 51 2700 Workers Compensation 223 18 205 149 56 121 138 51 Total PERSONNEL&BENEFITS 77,934 3,706 74,228 58,189 16,039 69,702 55,083 100 1130 52 1110 Recodification Service 6,500 (2,251) 8,751 7,023 1,728 5,569 6,553 100 1130 52 1125 Election Expense 4,049 62 3,987 0 3,987 0 0 100 1130 52 1325 Contract Service-Class 372 0 372 0 372 0 0 100 1130 52 2110 Garbage Charges 50 0 50 10 40 13 39 100 1130 52 3100 Property/Liability Insura 300 0 300 197 103 241 947 100 1130 52 3300 Advertising 1,900 0 1,900 (923) 2,823 3,326 1,096 100 1130 52 3400 Print&Binding 0 0 0 0 0 95 0 100 1130 52 3500 Travel&Related Expenses 3,500 1,000 2,500 1,986 514 3,750 2,985 100 1130 52 3600 Dues&Fees 300 0 300 228 73 276 3,136 100 1130 52 3700 Educ&Training 1,350 0 1,350 1,250 100 1,235 1,275 100 1130 52 3930 Record Management 1,000 (500) 1,500 760 740 230 324 52 Total PURCHASED CONTRACT SERVICES 19,321 (1,689) 21,010 10,529 10,481 14,734 16,355 100 1130 53 1100 Supplies&Materials 3,000 (1,800) 4,800 2,184 2,616 2,421 2,010 100 1130 53 1101 Supplies/Materials-Green 0 0 0 0 0 1,970 0 100 1130 53 1150 Supplies&Materials-Ev 3,000 0 3,000 1,334 1,666 0 0 100 1130 53 1210 Water/Sewer Chgs 40 0 40 6 34 8 30 100 1130 53 1230 Electricity 1,000 (546) 1,546 135 1,411 202 965 100 1130 53 1600 Small equipment 0 0 0 0 0 961 0 100 1130 53 1720 Uniforms 200 (302) 502 332 170 316 630 100 1130 53 1400 Books/Periodicals 0 0 0 0 0 0 0 53 Total SUPPLIES 7,240 (2,648) 9,888 3,991 5,897 5,877 3,634 100 1130 57 Payment to others 2,000.00 2,000.00 0.00 0.00 0.00 0.00 0.00 57 Total PAYMENTS TO OTHERS 2,000.00 2,000.00 0.00 0.00 0.00 0.00 0.00 Grand Total CLERK OF COUCIL 106,495.00 1,369.00 105,126.00 72,709.42 32,416.58 90,313.61 75,072.79 20150512 Budget Workshop Page 31 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL CITY MANAGER 100 1320 51 1100 Salaries&Wages 136,335 3,599 132,736 103,878 28,858 122,031 115,780 100 1320 51 1300 Overtime 500 420 80 0 80 0 0 100 1320 51 1400 Employee Benefits 1,200 0 1,200 1,000 200 751 750 100 1320 51 2100 Health Insurance Benefits 19,560 1,919 17,641 15,034 2,607 14,709 14,491 100 1320 51 2200 FICA Soc Sec Contribution 8,558 480 8,078 6,402 1,676 7,482 7,269 100 1320 51 2300 FICA Medicare Contributio 2,002 113 1,889 1,497 392 1,750 1,700 100 1320 51 2400 Retirement Contributions 13,867 (2,158) 16,025 13,576 2,449 12,443 14,123 100 1320 51 2700 Workers Compensation 552 62 490 490 0 471 512 51 Total PERSONNEL&BENEFITS 182,574 4,435 178,139 141,877 36,262 159,637 154,625 100 1320 52 1201 Studies,Surveys,Consult 0 0 0 0 0 1,700 0 100 1320 52 1325 Contract Service-Class 743 0 743 0 743 0 0 100 1320 52 2110 Garbage Charges 37 0 37 24 13 32 39 100 1320 52 3100 Property/Liability Insura 620 0 620 517 103 630 1,119 100 1320 52 3220 Postage/Freight 1,201 110 1,091 936 155 1,048 1,071 100 1320 52 3300 Advertising 80 20 60 60 0 0 0 100 1320 52 3500 Travel&Related Expenses 2,000 217 1,783 1,783 0 1,391 1,430 100 1320 52 3600 Dues&Fees 1,200 102 1,098 1,097 1 930 842 100 1320 52 3700 Educ&Training 2,300 86 2,214 2,214 0 945 1,045 52 Total PURCHASED CONTRACT SERVICES 8,181 535 7,646 6,631 1,015 6,676 5,546 100 1320 53 1100 Supplies&Materials 1,500 221 1,279 1,279 0 508 468 100 1320 53 1210 Water/Sewer Charges 28 0 28 16 12 23 26 100 1320 53 1230 Electricity 600 49 551 386 165 577 693 100 1320 53 1310 Food-Officials&Functi 0 0 0 0 0 30 0 53 Total SUPPLIES 2,128 270 1,858 1,682 177 1,137 1,187 Grand Total CITY MANAGER 192,883 5,240 187,643 150,189 37,454 167,450 161,358 20150512 Budget Workshop Page 32 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL FINANCE DEPARTMENT FINANCE-FINANCE DIRECTOR 100 1510 51 1100 Salaries&Wages 87,238 2,795 84,443 66,458 17,985 80,313 239,902 100 1510 51 1300 Overtime 0 0 0 0 0 0 652 100 1510 51 1400 Employee Benefits 1,200 0 1,200 1,000 200 751 625 100 1510 51 2100 Health Insurance Benefits 7,692 1,877 5,815 5,952 (137) 5,754 40,095 100 1510 51 2200 FICA Soc Sec Contribution 5,483 365 5,118 4,107 1,011 4,961 14,999 100 1510 51 2300 FICA Medicare Contributio 1,282 85 1,197 961 236 1,160 3,508 100 1510 51 2400 Retirement Contributions 8,063 (917) 8,980 7,611 1,369 0 41,917 100 1510 51 2700 Workers Compensation 336 56 280 160 120 116 895 51 Total PERSONNEL&BENEFITS 111,294 4,261 107,033 86,248 20,785 93,055 342,593 100 1510 52 1105 County Tax Billing Admin 0 0 0 0 0 0 19,008 100 1510 52 1221 Audit/Accounting Fees 0 0 0 0 0 0 13,650 100 1510 52 1300 Service Contracts 0 0 0 0 0 0 4,900 100 1510 52 1325 Contract Services-Class 372 0 372 0 372 0 0 100 1510 52 2110 Garbage Charges 0 0 0 0 0 0 80 100 1510 52 2320 Rent Equip&Vehicles 0 0 0 0 0 0 3,509 100 1510 52 3100 Property/Liability Insura 1,400 0 1,400 992 408 1,225 2,156 100 1510 52 3220 Postage/Freight 0 0 0 0 0 0 1,040 100 1510 52 3300 Advertising 0 0 0 0 0 0 3,625 100 1510 52 3500 Travel&Related Expenses 4,000 (430) 4,430 4,430 0 1,700 217 100 1510 52 3600 Dues&Fees 300 0 300 185 115 210 770 100 1510 52 3700 Educ&Training 5,000 2,062 2,938 1,748 1,190 6,250 910 100 1510 52 3850 Contract Labor 0 0 0 0 0 0 19,174 100 1510 52 3990 Service/Late Chgs 0 0 0 0 0 0 28,322 52 Total PURCHASED CONTRACT SERVICES 11,072 1,632 9,440 7,355 2,085 9,385 97,362 100 1510 53 1100 Supplies&Materials 300 0 300 300 0 160 4,374 100 1510 53 1210 Water/Sewer Chgs 65 0 65 41 24 56 58 100 1510 53 1230 Electricity 1,500 0 1,500 965 535 1,443 1,367 100 1510 53 1400 Books/Periodicals 200 200 0 0 0 0 159 100 1510 53 1600 Small Equipment 525 10 515 449 66 625 519 100 1510 53 1703 Cash-Over/Short 10 10 0 (0) 0 0 10 53 Total SUPPLIES 2,600 220 2,380 1,754 626 2,284 6,488 100 1510 57 4000 Bad Debt Expense 0 0 0 0 0 0 10,000 157 Total PAYMENTS TO OTHERS 0 0 0 0 0 0 10,000 Grand Total FINANCE-FINANCE DIRECTOR 124,966 6,113 118,853 95,358 23,495 104,724 456,442 20150512 Budget Workshop Page 33 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund I Dept I Center I Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL FINANCE-ACCOUNTING 100 1512 51 1100 Salaries&Wages 103,432 33,507 69,925 33,492 36,433 63,195 0 100 1512 51 1300 Overtime 2,000 0 2,000 657 1,343 753 0 100 1512 51 1400 Employee Benefits 3,000 2,700 300 0 300 0 0 100 1512 51 2100 Health Insurance Benefits 22,853 7,117 15,736 11,063 4,673 13,342 0 100 1512 51 2200 FICA Soc Sec Contribution 6,722 2,448 4,274 2,088 2,186 3,910 0 100 1512 51 2300 FICA Medicare Contributio 1,572 605 967 488 479 915 0 100 1512 51 2400 Retirement Contribution 11,261 1,790 9,471 6,559 2,912 7,835 0 100 1512 51 2700 Workers Compensation 468 (265) 733 170 563 194 0 - 51 Total PERSONNEL&BENEFITS 151,308 47,902 103,406 54,517 48,889 90,143 0 100 1512 52 1105 County Tax Billing Admin 25,000 0 25,000 21,318 3,682 22,955 0 100 1512 52 1221 Audit Accounting Fees 24,650 0 24,650 23,000 1,650 24,450 0 100 1512 52 1300 Service Contracts 5,788 0 5,788 1,800 3,988 1,800 0 100 1512 52 1325 Contract Services-Class 372 0 372 0 372 0 0 100 1512 52 2110 Garbage Charges 271 0 271 59 212 78 0 100 1512 52 3220 Postage&Freight 400 0 400 267 133 347 0 100 1512 52 3300 Advertising 5,750 750 5,000 4,989 11 3,313 0 100 1512 52 3400 Printing&Binding 1,150 0 1,150 458 692 0 0 100 1512 52 3500 Travel&Related 3,800 0 3,800 1,356 2,444 2,522 0 100 1512 52 3600 Dues and Fees 500 0 500 456 44 157 0 100 1512 52 3700 Education and Training 2,800 0 2,800 2,621 179 1,558 0 100 1512 52 3850 Contract Labor 10,000 (5,280) 15,280 6,515 8,765 9,672 0 100 1512 52 3990 Service Charges,Late Fee 36,000 0 36,000 24,765 11,235 22,794 0 - 52 Total PURCHASED CONTRACT SERVICES 116,481 (4,530) 121,011 87,603 33,408 89,646 0 100 1512 53 1100 Supplies&Materials 3,700 0 3,700 1,966 1,734 3,578 0 100 1512 53 1600 Small Equipment 7,300 0 7,300 0 7,300 0 0 100 1512 53 1703 Cash-Over/Short Deposit 100 0 100 17 83 1 0 100 1512 53 1720 Uniforms 300 0 300 0 300 0 0 53 Total SUPPLIES 11,400 0 11,400 1,982 9,418 3,579 0 100 1512 54 2100 Machinery &Equipment 0 (10,000) 10,000 0 10,000 0 0 54 Total CAPITAL OUTLAY 0 (10,000) 10,000 0 10,000 0 0 100 1512 55 1010 Indirect Allocation-Acc (91,308) 0 (91,308) (70,553) (20,755) (84,664) 0 55 Total INDIRECT COST (91,308) 0 (91,308) (70,553) (20,755) (84,664) 0 Grand Total FINANCE-ACCOUNTING 187,881 33,372 154,509 73,549 80,960 98,704 0 FINANCE-REVENUES 100 1514 51 1100 Salaries&Wages 33,700 9,713 23,987 23,347 640 24,770 0 100 1514 51 1300 Overtime 500 396 104 103 1 530 0 100 1514 51 1400 Employee Benefits 0 (500) 500 500 0 250 0 100 1514 51 2100 Health Insurance Benefits 4,300 (53) 4,353 3,336 1,017 1,067 0 100 1514 51 2200 FICA Soc Sec Contribution 2,300 838 1,462 1,462 0 1,617 0 100 1514 51 2300 FICA Medicare Contributio 500 158 342 342 0 378 0 100 1514 51 2700 WorkersCompensation 85 0 85 29 57 0 0 51 Total PERSONNEL&BENEFITS 41,385 10,552 30,833 29,118 1,715 28,613 0 100 1514 53 1100 Supplies&Materials 150 0 150 107 43 200 0 53 Total SUPPLIES 150 0 150 107 43 200 0 Grand Total FINANCE-REVENUE 41,535 10,552 30,983 29,226 1,757 28,813 0 20150512 Budget Workshop Page 34 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund I Dept I Center I Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL FINANCE-ACCOUNTS PAYABLE 100 1517 51 1100 Salaries&Wages 46,257 1,005 45,252 35,294 9,958 45,495 0 100 1517 51 1300 Overtime 500 (1,000) 1,500 393 1,107 1,072 0 100 1517 51 2100 Health Insurance Benefits 7,422 619 6,803 5,765 1,038 6,041 0 100 1517 51 2200 FICA Soc Sec Contribution 2,899 178 2,721 2,213 508 2,884 0 100 1517 51 2300 FICA Medicare Contributio 678 34 644 518 126 675 0 100 1517 51 2400 Retirement Contributions 4,997 37 4,960 4,202 758 4,399 0 100 1517 51 2700 Workers Compensation 178 3 175 139 36 133 0 51 Total PERSONNEL&BENEFITS 62,931 876 62,055 48,523 13,532 60,699 0 100 1517 52 1325 Contract Services-Class 372 0 372 0 372 0 0 100 1517 52 3220 Postage&Freight 1,000 0 1,000 369 631 405 0 100 1517 52 3500 Travel&Related 1,700 0 1,700 122 1,578 1,162 0 100 1517 52 3700 Education&Training 2,200 210 1,990 325 1,665 563 0 52 Total PURCHASED CONTRACT SERVICES 5,272 210 5,062 816 4,246 2,131 0 100 1517 53 1100 Supplies&Materials 800 0 800 543 258 597 0 53 Total SUPPLIES 800 0 800 543 258 597 0 100 1517 55 1005 Indirect Allocation-A (25,879) 0 (25,879) (21,037) (4,842) (25,245) 0 55 Total INDIRECT COST (25,879) 0 (25,879) (21,037) (4,842) (25,245) 0 Grand Total FINANCE-ACCOUNTS PAYABLE 43,124 1,086 42,038 28,844 13,194 38,182 0 FINANCE-PAYROLL 100 1519 51 1100 Salaries&Wages 34,613 0 34,613 22,176 12,437 34,593 0 100 1519 51 1300 Overtime 896 0 896 670 226 751 0 100 1519 51 1400 Employee Benefits 700 0 700 500 200 501 0 100 1519 51 2100 Health Insurance Benefits 6,417 0 6,417 4,438 1,979 7,897 0 100 1519 51 2200 FICA Soc Sec Contribution 2,139 0 2,139 1,371 768 2,146 0 100 1519 51 2300 FICA Medicare Contributio 500 0 500 321 179 502 0 100 1519 51 2400 Retirement Contributions 7,500 0 7,500 6,354 1,146 7,381 0 100 1519 51 2700 Workers Compensation 145 0 145 86 59 96 0 51 Total PERSONNEL&BENEFITS 52,910 0 52,910 35,916 16,994 53,868 0 100 1519 52 1325 Contract Services-Class 372 0 372 0 372 0 0 100 1519 52 3220 Postage&Freight 100 0 100 50 50 117 0 100 1519 52 3500 Travel&Related 1,720 210 1,510 118 1,392 1,370 0 100 1519 52 3700 Education&Training 1,190 0 1,190 325 865 613 0 52 Total PURCHASED CONTRACT SERVICES 3,382 210 3,172 492 2,680 2,100 0 100 1519 53 1100 Supplies&Materials 500 0 500 470 30 266 0 53 Total SUPPLIES 500 0 500 470 30 266 0 100 1519 55 1008 Indirect Allocation-P (5,000) 0 (5,000) (4,080) (920) (4,896) 0 55 Total INDIRECT COST (5,000) 0 (5,000) (4,080) (920) (4,896) 0 Grand Total FINANCE-PAYROLL 51,792 210 51,582 32,799 18,783 51,338 0 GRAND TOTAL FINANCE DEPARTMENT 449,298 51,333 397,965 259,775 138,190 321,762 456,442 LEGAL 100 1530 52 1200 Legal Gen Government 0 0 0 0 0 26,421 31,064 100 1530 52 1203 Legal/Lawsuits/All Depts 166,000 0 166,000 117,929 48,071 117,096 117,897 100 1530 52 1204 Legal/Ethics Comm 0 (2,000) 2,000 0 2,000 525 0 - 52 Total PURCHASED CONTRACT SERVICES 166,000 (2,000) 168,000 117,929 50,071 144,042 148,961 100 1530 55 5500 Insurance Deductibles-G 3,000 (3,000) 6,000 1,000 5,000 0 0 55 Total 3,000 (3,000) 6,000 1,000 5,000 0 0 Grand Total 169,000 (5,000) 174,000 118,929 55,071 144,042 148,961 20150512 Budget Workshop Page 35 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL 100 1535 51 1100 Salaries&Wages 114,467 3,731 110,736 85,198 25,538 109,907 104,088 100 1535 51 1400 Employee Benefits 6,000 0 6,000 5,000 1,000 5,106 4,850 100 1535 51 2100 Health Insurance Benefits 19,326 1,844 17,482 14,952 2,530 14,489 14,416 100 1535 51 2200 FICA Soc Sec Contribution 7,469 497 6,972 5,455 1,517 6,954 6,714 100 1535 51 2300 FICA Medicare Contributio 1,747 117 1,630 1,276 354 1,627 1,570 100 1535 51 2400 Retirement Contributions 13,073 (1,702) 14,775 12,521 2,255 14,491 16,345 100 1535 51 2700 Workers Compensation 458 38 420 311 109 265 322 51 Total PERSONNEL&BENEFITS 162,540 4,525 158,015 124,711 33,304 152,840 148,305 100 1535 52 1300 Service Contracts 160,000 24,971 135,029 121,929 13,100 131,656 125,934 100 1535 52 1325 Contract Services-Class 743 0 743 0 743 0 0 100 1535 52 2110 Garbage Charges 40 0 40 31 9 41 39 100 1535 52 2201 Repair/Maint-Buildings 4,000 1,500 2,500 1,220 1,281 2,293 4,057 100 1535 52 2203 Repair/Maint-Equipt 12,000 2,000 10,000 9,156 844 8,045 2,730 100 1535 52 3100 Property&Liability Insu 500 (72) 572 476 96 581 1,082 100 1535 52 3201 Telephone/Internet Costs 57,000 0 57,000 45,553 11,447 75,103 60,883 100 1535 52 3203 Cell Phones 5,400 (3,300) 8,700 5,919 2,781 6,911 7,216 100 1535 52 3220 Postage/Freight 0 (20) 20 0 20 0 0 100 1535 52 3850 Contract Services 7,500 (2,500) 10,000 8,550 1,450 2,960 2,400 52 Total PURCHASED CONTRACT SERVICES 247,183 22,579 224,604 192,833 31,771 227,590 204,341 100 1535 53 1100 Supplies&Materials 550 50 500 448 52 583 18,279 100 1535 53 1210 Water/Sewer Chgs 30 2 28 21 7 29 29 100 1535 53 1230 Electricity 1,500 109 1,391 502 889 751 711 100 1535 53 1600 Small Equipment 25,000 3,000 22,000 16,249 5,751 33,986 25,383 53 Total SUPPLIES 27,080 3,161 23,919 17,221 6,698 35,349 44,401 100 1535 54 2100 Machinery&Equipment 22,000.00 22,000.00 0.00 0.00 0.00 0.00 0.00 100 1535 54 2101 Backup Power Generator 0 (46,580) 46,580 45,893 687 0 0 100 1535 54 2300 Computer Room Equipment 0 (100,000) 100,000 99,999 1 0 0 100 1535 54 2400 Computers 15,000 (27,500) 42,500 40,671 1,829 0 0 54 Total CAPITAL OUTLAY 37,000 (152,080) 189,080 186,563 2,517 0 0 100 1535 58 1101 Phone System Principal 0 0 0 0 0 16,028 15,576 100 1535 58 2201 Phone System Interest 0 0 0 0 0 1,623 2,075 58 Total DEBT SERVICE 0 0 0 0 0 17,651 17,651 Grand Total INFORMATION TECHNOLOGY 473,803 (121,815) 595,618 521,328 74,290 433,429 414,699 20150512 Budget Workshop Page 36 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL HUMAN RESOURCES 100 1540 51 1100 Salaries&Wages 60,406 1,664 58,742 44,965 13,777 57,133 56,302 100 1540 51 1400 Employee Benefits 3,000 0 3,000 2,500 500 2,553 2,550 100 1540 51 2100 Health Insurance Benefits 7,512 675 6,837 5,827 1,010 6,620 8,466 100 1540 51 2200 FICA Soc Sec Contribution 3,931 260 3,671 2,852 819 3,617 3,630 100 1540 51 2300 FICA Medicare Contributio 919 61 858 667 191 846 849 100 1540 51 2400 Retirement Contributions 6,990 (780) 7,770 6,577 1,194 7,525 7,805 100 1540 51 2401 Retiree Insurance Premium 0 0 0 0 0 0 3,887 100 1540 51 2700 Workers Compensation 241 16 225 162 63 146 169 100 1540 51 2900 Wellness Benefits 4,000 (1,000) 5,000 2,045 2,955 1,906 0 51 Total PERSONNEL&BENEFITS 86,999 896 86,103 65,594 20,509 80,347 83,659 100 1540 52 1120 Management Support Activi 1,800 0 1,800 1,524 276 1,208 2,162 100 1540 52 1231 Drug Testing 4,000 500 3,500 1,657 1,843 2,655 3,275 100 1540 52 1275 Employee Assistance Expen 3,500 0 3,500 3,000 500 3,000 3,000 100 1540 52 1300 Contract Services 0 (3,271) 3,271 0 3,271 0 0 100 1540 52 1325 Contract Services-Class 372 0 372 0 372 0 0 100 1540 52 2110 Garbage 30 5 25 19 6 25 26 100 1540 52 3100 Property&Liability Insu 178 0 178 145 33 176 341 100 1540 52 3220 Postage 300 (200) 500 236 264 287 0 100 1540 52 3300 Advertising 750 250 500 639 (139) 480 177 100 1540 52 3400 Print&Binding 0 0 0 0 0 0 500 100 1540 52 3500 Travel&Related Expenses 900 0 900 673 227 602 1,023 100 1540 52 3600 Dues and Fees 300 0 300 285 15 255 270 100 1540 52 3700 Educ&Training 1,300 210 1,090 869 221 1,218 841 100 1540 52 3725 Education&Training-Int 3,000 (1,000) 4,000 0 4,000 0 0 - 52 Total PURCHASED CONTRACT SERVICES 16,430 (3,506) 19,936 9,047 10,889 9,906 11,615 100 1540 53 1100 Supplies&Materials 1,000 0 1,000 728 272 1,040 961 100 1540 53 1210 Water Sewer Chgs 22 0 22 12 10 17 17 100 1540 53 1230 Electricity 464 0 464 293 171 439 416 100 1540 53 1312 Employee Appreciation Lun 2,000 1,000 1,000 964 36 1,000 983 100 1540 53 1400 Books/Periodicals 0 (200) 200 0 200 103 0 100 1540 53 1710 Employee Appreciation Awa 500 0 500 269 231 428 307 100 1540 53 1720 Uniforms 200 0 200 0 200 154 0 53 Total SUPPLIES 4,186 800 3,386 2,267 1,120 3,180 2,684 100 1540 57 3000 Payments to Others 0 0 0 0 0 16,800 0 57 Total PAYMENTS TO OTHERS 0 0 0 0 0 16,800 0 Grand Total HUMAN RESOURCES 107,615 (1,810) 109,425 76,907 32,518 110,233 97,958 MUNICIPAL COURT 100 2650 52 1101 Legal-Judge 3,000 0 3,000 2,000 1,000 2,400 2,400 52 Total PURCHASED CONTRACT SERVICES 3,000 0 3,000 2,000 1,000 2,400 2,400 100 2650 53 1100 General Supplies&Materi 0 0 0 0 0 50 0 53 Total SUPPLIES 0 0 0 0 0 50 0 100 2650 57 1008 Indigent Defense Fees 13,000 2,980 10,020 10,000 20 9,750 7,000 57 Total PAYMENTS TO OTHERS 13,000 2,980 10,020 10,000 20 9,750 7,000 Grand Total MUNICIPAL COURT 16,000 2,980 13,020 12,000 1,020 12,200 9,400 20150512 Budget Workshop Page 37 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL POLICE DEPARTMENT POLICE -ADMINISTRATION - 100 3210 51 1100 Salaries&Wages 1,157,312 (125,187) 1,282,499 1,009,418 273,081 1,249,986 1,234,465 100 3210 51 1200 Part Time/Seasonal Wages 60,214 0 60,214 23,399 36,815 33,871 79,105 100 3210 51 1300 Overtime 60,000 0 60,000 49,691 10,309 83,034 56,900 100 3210 51 1400 Employee Benefits 8,400 1,200 7,200 6,295 905 4,505 6,664 100 3210 51 2100 Health Insurance Benefits 243,546 364 243,182 183,985 59,197 202,092 207,582 100 3210 51 2200 FICA Soc Sec Contribution 79,727 (5,234) 84,961 67,343 17,618 84,887 90,872 100 3210 51 2300 FICA Medicare Contributio 18,646 (1,224) 19,870 15,750 4,120 19,852 20,325 100 3210 51 2400 Retirement Contributions 122,390 (26,630) 149,020 115,484 33,536 153,111 154,229 100 3210 51 2700 Workers Compensation 58,035 0 58,035 50,246 7,789 47,697 50,928 51 Total PERSONNEL&BENEFITS 1,808,270 (156,711) 1,964,981 1,521,610 443,371 1,879,035 1,901,070 100 3210 52 1225 Physical Evals 500 (950) 1,450 0 1,450 0 1,200 100 3210 52 1300 Equip Service Contracts 15,000 0 15,000 11,526 3,474 11,060 11,571 100 3210 52 1325 Contract Services-Class 11,141 0 11,141 0 11,141 0 0 100 3210 52 2110 Garbage Charges 1,000 200 800 434 366 570 600 100 3210 52 2130 Custodial 10,000 (10,000) 20,000 1,613 18,387 0 0 100 3210 52 Contract Labor 26,359 26,359 0 0 0 0 0 100 3210 52 2201 Repair/Maint-Buildings 500 (500) 1,000 967 33 1,844 1,850 100 3210 52 2202 Repair/Maint-Vehicles 25,000 2,000 23,000 18,572 4,428 21,715 20,089 100 3210 52 2203 Repair/Maint-Equipment 5,000 0 5,000 3,863 1,137 1,697 4,117 100 3210 52 2320 Rent-Equip&Vehicles 2,000 (500) 2,500 979 1,521 1,441 1,594 100 3210 52 3100 Property&Liability Insu 65,000 6,000 59,000 47,979 11,021 59,147 35,174 100 3210 52 3205 Radios 0 0 0 0 0 0 45 100 3210 52 3220 Postage/Freight 500 0 500 434 66 658 503 100 3210 52 3300 Advertising 0 0 0 0 0 0 160 100 3210 52 3500 Travel&Related Expenses 17,500 0 17,500 15,769 1,731 15,696 11,138 100 3210 52 3600 Dues,Fees,Tags&Titles 1,200 200 1,000 902 98 894 688 100 3210 52 3602 Certifications 600 100 500 489 11 497 83 100 3210 52 3700 Educ&Training 12,000 2,000 10,000 9,568 432 4,731 4,483 100 3210 52 3901 Credit Card Svc.Charges 4,000 0 4,000 1,784 2,216 2,647 3,829 100 3210 52 3920 Minor Accidents 0 (2,000) 2,000 0 2,000 0 0 52 Total PURCHASED CONTRACT SERVICES 197,300 22,909 174,391 114,879 59,512 122,598 97,124 100 3210 53 1100 Supplies&Materials 12,500 2,500 10,000 9,515 485 8,547 8,399 100 3210 53 1103 Investigation&I.D.Supp 2,500 0 2,500 2,332 168 2,183 1,697 100 3210 53 1185 Community Police Programs 1,500 300 1,200 1,110 90 487 51 100 3210 53 1190 Animal Control Supplies 50 50 0 0 0 0 9 100 3210 53 1191 Animal Control Costs 100 0 100 100 0 100 100 100 3210 53 1210 Water/Sewer Charges 900 0 900 844 56 843 903 100 3210 53 1230 Electricity 30,607 880 29,727 21,588 8,139 15,879 14,681 100 3210 53 1270 Gasoline&Diesel Fuel 60,000 2,000 58,000 45,819 12,181 60,614 70,908 100 3210 53 1310 Food-Officials&Functi 500 200 300 82 219 300 162 100 3210 53 1385 Custody-Food Supplies 600 100 500 368 132 305 327 100 3210 53 1600 Small equipment 3,602 (6,590) 10,192 8,638 1,554 31,166 24,002 100 3210 53 1601 Safety Equipment 2,500 500 2,000 1,546 454 1,771 0 100 3210 53 1603 Protective Gear 6,000 0 6,000 4,531 1,469 5,880 0 100 3210 53 1615 Small Equipment-camera's 0 (11,662) 11,662 10,506 1,156 0 0 100 3210 53 1616 Small Equipment-radios& 0 (73,000) 73,000 70,916 2,084 0 0 100 3210 53 1620 Small Equipment-Tech Fees 18,000 (10,000) 28,000 26,083 1,917 0 0 100 3210 53 1720 Uniforms&Accessories 13,000 0 13,000 12,927 73 14,229 9,502 53 Total SUPPLIES 152,359 (94,722) 247,081 216,906 30,175 142,303 130,742 100 3210 54 2100 Capital Equipment 50,153 (84,399) 134,552 134,552 0 31,146 15,444 100 3210 54 2200 Vehicles 0 (53,908) 53,908 53,907 1 68,094 41,669 100 3210 54 Software 125,000 125,000 0 0 0 0 0 100 3210 54 2300 Furnitures&Fixtures 10,000 9,120 880 880 0 0 0 54 Total CAPITAL OUTLAY 185,153 (4,187) 189,340 189,339 1 99,240 57,113 20150512 Budget Workshop Page 38 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund I Dept I Center I Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL POLICE -ADMINISTRATION 100 3210 57 1150 Jail Expense-Chatham Co 0 0 0 0 0 0 13,788 100 3210 57 2005 Rape Crisis Center 500 0 500 0 500 75 0 57 Total PAYMENTS TO OTHERS 500 0 500 0 500 75 13,788 Grand Total POLICE-ADMINISTRATION 2,343,582 (232,711) 2,576,293 2,042,735 533,558 2,243,252 2,199,837 POLICE -BEACH PATROL 100 3215 51 1100 Salaries&Wages 0 0 0 0 0 0 (3) 100 3215 51 1200 Part Time/Seasonal Wages 104,000 0 104,000 32,116 71,884 51,207 78,462 100 3215 51 1300 Overtime 5,600 0 5,600 4,136 1,464 3,772 6,731 100 3215 51 2100 Health Insurance Benefits 0 0 0 13 (13) 10 0 100 3215 51 2200 FICA Soc Sec Contribution 6,795 0 6,795 2,247 4,548 3,407 5,602 100 3215 51 2300 FICA Medicare Contributio 1,589 0 1,589 526 1,063 797 1,310 100 3215 51 2700 Workers Compensation 6,028 0 6,028 2,079 3,949 2,012 2,612 51 Total PERSONNEL&BENEFITS 124,012 0 124,012 41,117 82,895 61,203 94,714 100 3215 52 2203 Repair&Maintain-Equip 1,434 0 1,434 1,146 288 922 953 100 3215 52 3100 Property&Liability Insu 66 0 66 0 66 66 13 52 Total PURCHASED CONTRACT SERVICES 1,500 0 1,500 1,146 354 988 966 100 3215 53 1100 Supplies&Materials 100 50 50 0 50 0 13 100 3215 53 1600 Small Equipment 1,450 (50) 1,500 1,240 260 1,292 1,050 100 3215 53 1601 Safety Equipment 350 0 350 200 150 173 0 100 3215 53 1720 Uniforms 2,000 0 2,000 1,894 106 1,449 1,610 53 Total SUPPLIES 3,900 0 3,900 3,334 566 2,914 2,673 Grand Total POLICE-BEACH PATROL 129,412 0 129,412 45,597 83,815 65,105 98,352 GRAND TOTAL POLICE DEPARTMENT 2,472,994 (232,711) 2,705,705 2,088,332 617,373 2,308,357 2,298,190 20150512 Budget Workshop Page 39 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL FIRE DEPARTMENT FIRE -ADMINISTRATION 100 3510 51 1100 Salaries&Wages 153,350 73,875 79,475 60,094 19,381 76,150 73,297 100 3510 51 1200 Part Time/Seasonal Wages 75,811 (31,283) 107,094 71,973 35,121 74,192 73,145 100 3510 51 1201 Volunteer Awards 3,200 0 3,200 700 2,500 800 800 100 3510 51 1300 Overtime 500 0 500 88 412 0 0 100 3510 51 1400 Employee Benefits 2,400 1,200 1,200 900 300 750 750 100 3510 51 2100 Health Insurance Benefits 29,928 10,037 19,891 17,204 2,687 16,842 16,518 100 3510 51 2200 FICA Soc Sec Contribution 14,388 2,922 11,466 8,293 3,173 9,395 9,345 100 3510 51 2300 FICA Medicare Contributio 3,365 683 2,682 1,939 743 2,197 2,186 100 3510 51 2400 Retirement Contributions 8,728 (1,312) 10,040 8,507 1,533 7,374 5,939 100 3510 51 2500 GA Firefighters Pen Fund 4,500 0 4,500 3,525 975 4,125 2,325 100 3510 51 2700 Workers Compensation 6,674 1,374 5,300 4,187 1,113 4,187 4,680 51 Total PERSONNEL&BENEFITS 302,844 57,496 245,348 177,411 67,937 196,011 188,984 100 3510 52 1325 Contract Services-Class 743 0 743 0 743 0 0 100 3510 52 2110 Garbage 161 (20) 181 165 16 180 88 100 3510 52 2201 Repair&Maintain-Build 1,695 0 1,695 1,396 299 608 1,420 100 3510 52 2202 Repair&Maintain-Vehic 15,000 0 15,000 11,170 3,830 16,464 10,578 100 3510 52 2203 Repair&Maintain-Equip 11,000 0 11,000 300 10,701 5,916 4,480 100 3510 52 3100 Property&Liability Insu 13,400 0 13,400 11,701 1,699 13,348 14,343 100 3510 52 3200 Communication 10,000 1,955 8,045 7,393 652 7,965 8,224 100 3510 52 3220 Postage&Freight 500 0 500 378 122 266 183 100 3510 52 3500 Travel&Related Expenses 100 0 100 0 100 0 0 100 3510 52 3600 Dues and Fees 500 0 500 144 356 80 79 100 3510 52 3700 Education&Training 2,000 1,000 1,000 395 605 996 844 100 3510 52 3850 Contract Labor 3,000 (10,469) 13,469 13,174 295 540 257 100 3510 52 3920 Minor accidents 0 (100) 100 0 100 0 0 52 Total PURCHASED CONTRACT SERVICES 58,099 (7,634) 65,733 46,215 19,518 46,362 40,498 100 3510 53 1100 Supplies&Materials 1,500 0 1,500 561 939 1,476 1,667 100 3510 53 1102 Flags 100 0 100 0 100 200 97 100 3510 53 1103 Medical supplies-expend 3,000 1,500 1,500 491 1,009 1,247 1,401 100 3510 53 1120 Marine Rescue Operations 300 0 300 0 300 0 118 100 3510 53 1210 Water&Sewer 821 0 821 618 203 463 798 100 3510 53 1220 Propane 1,500 0 1,500 1,162 338 1,102 17 100 3510 53 1230 Electricity 4,716 0 4,716 4,496 220 5,310 4,496 100 3510 53 1270 Gasoline&Diesel Fuel 5,000 0 5,000 4,354 646 4,792 4,568 100 3510 53 1271 Gasoline-EMS Chatham C( 700 0 700 (345) 1,045 432 989.49) 100 3510 53 1300 VolunteerApprec-Wed Dri 2,000 0 2,000 1,134 866 2,486 1,389 100 3510 53 1400 Books&periodicals 100 (100) 200 70 130 0 35 100 3510 53 1600 Small Equipment 7,500 0 7,500 5,641 1,859 9,384 14,235 100 3510 53 1601 Breathing Apparatus 3,000 (3,200) 6,200 1,959 4,241 6,304 3,702 100 3510 53 1602 Hose,accessories 1,500 0 1,500 175 1,325 1,319 1,501 100 3510 53 1603 Protective gear 32,800 2,300 30,500 30,489 11 2,690 1,165 100 3510 53 1710 Volunteer Apprec Awards D 4,000 0 4,000 3,419 581 4,000 4,499 100 3510 53 1720 Uniforms&Accessories 1,500 0 1,500 740 760 2,158 1,571 53 Total SUPPLIES 70,037 500 69,537 54,965 14,572 43,363 41,261 100 3510 54 2100 Machinery&Equipment 0 0 0 0 0 9,000 23,478 54 Total CAPITAL OUTLAY 0 0 0 0 0 9,000 23,478 Grand Total FIRE-OCEAN RESCUE 430,980 50,362 380,618 278,591 102,027 294,737 294,221 20150512 Budget Workshop Page 40 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 I Cost I Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL FIRE-OCEAN RESCUE 100 6124 51 1100 Salaries&Wages 0 0 0 308 (308) 166 0 100 6124 51 1200 Part Time/Seasonal Wages 319,335 650 318,685 159,024 159,661 301,840 287,174 100 6124 51 1300 Overtime 0 0 0 0 0 2,490 0 100 6124 51 2200 FICA Soc Sec Contribution 19,799 40 19,759 9,879 9,880 18,879 18,992 100 6124 51 2300 FICA Medicare Contributio 4,630 9 4,621 2,310 2,311 4,415 4,442 100 6124 51 2600 Unemployment Ins 0 0 0 0 0 0 4,620 100 6124 51 2700 Workers Compensation 9,687 0 9,687 8,733 954 7,297 8,078 51 Total PERSONNEL&BENEFITS 353,451 699 352,752 180,253 172,499 335,087 323,305 100 6124 52 1226 Lifeguard Certifications 2,350 (212) 2,562 2,562 0 2,829 1,455 100 6124 52 2201 Repair&Maintain-Build 500 0 500 0 500 72 1,498 100 6124 52 2203 Repair&Maintain-Equip 3,700 (1,800) 5,500 4,203 1,297 1,547 4,155 100 6124 52 3100 Property&Liability Insu 4,000 (2,000) 6,000 1,813 4,187 2,219 3,286 100 6124 52 3220 Postage 178 0 178 0 178 16 0 100 6124 52 3700 Education&Training 0 0 0 0 0 0 205 52 Total PURCHASED CONTRACT SERVICES 10,728 (4,012) 14,740 8,578 6,162 6,684 10,599 100 6124 53 1100 General Supplies&Materi 2,200 100 2,100 1,716 384 2,111 1,505 100 6124 53 1104 First Aid Supplies 4,000 312 3,688 2,907 781 4,000 2,142 100 6124 53 1230 Electricity 0 (1,030) 1,030 0 1,030 0 0 100 6124 53 1270 Gas&Diesel Fuel 5,000 1,000 4,000 2,394 1,606 2,388 6,084 100 6124 53 1600 Small Equipment 6,000 2,200 3,800 2,097 1,703 4,675 2,997 100 6124 53 1720 Uniforms 5,000 200 4,800 2,915 1,885 3,932 4,386 53 Total SUPPLIES 22,200 2,782 19,418 12,030 7,388 17,106 17,114 100 6124 54 2200 Capital Outlay-Vehicles 0 0 0 0 0 28,204 0 100 6124 54 2505 Lifegrd Capital Equipment 0 (12,122) 12,122 12,121 1 0 8,029 54 Total CAPITAL OUTLAY 0 (12,122) 12,122 12,121 1 28,204 8,029 Grand Total 386,379 (12,653) 399,032 212,982 186,050 387,081 359,047 GRAND TOTAL FIRE DEPARTMENT 817,359 37,709 779,650 491,573 288,077 681,818 653,267 EMERGENCY MANAGEMENT 100 3920 51 1100 Salaries and Wages 40,516 1,223 39,293 29,870 9,423 38,456 36,582 100 3920 51 1400 Employee Benefits 1,200 0 1,200 1,000 200 751 750 100 3920 51 2100 Health Insurance Benefits 11,784 1,122 10,662 9,079 1,583 9,281 8,733 100 3920 51 2200 FICA Social Security Cont 2,586 178 2,408 1,914 494 2,428 2,359 100 3920 51 2300 FICA Medicare Contributio 605 42 563 448 115 568 552 100 3920 51 2400 Retirement Contributions 5,025 0 5,025 4,255 770 4,554 6,591 100 3920 51 2700 Workers Compensation 171 11 160 160 0 158 169 51 Total PERSONNEL&BENEFITS 61,887 2,576 59,311 46,726 12,585 56,197 55,735 100 3920 52 1300 Equipment Service 1,200 0 1,200 0 1,200 0 1,167 100 3920 52 1325 Contract Services-Class 372 0 372 0 372 0 0 100 3920 52 3100 Property&Liability Insu 415 0 415 344 71 270 3,855 100 3920 52 3225 CRS-Flood Awareness 685 0 685 360 325 10,060 660 100 3920 52 3500 Travel and Related 500 (250) 750 0 750 0 80 1003920 52 3700 Education&Training 500 0 500 315 185 55 50 100 3920 52 3900 Fire Ext.Maintenance 1,850 60 1,790 1,508 283 2,419 1,504 52 Total PURCHASED CONTRACT SERVICES 5,522 (190) 5,712 2,526 3,186 12,803 7,315 - 100 3920 53 1100 Supplies-Emergency Mgmt 500 (240) 740 96 644 144 386 100 3920 53 1107 Emergency Rations and Sup 1,000 (300) 1,300 671 629 731 1,282 100 3920 53 1120 Marine Rescue Squadron 0 (600) 600 0 600 0 0 100 3920 53 1600 Small Equipment 500 (3,294) 3,794 3,159 635 3,547 569 100 3920 53 1720 Uniforms 200 0 200 188 12 188 138 153 Total SUPPLIES 2,200 (4,434) 6,634 4,114 2,520 4,610 2,375 Grand Total EMERGENCY MANAGEMENT 69,609 (2,048) 71,657 53,366 18,291 73,611 65,425 20150512 Budget Workshop Page 41 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL PUBLIC WORKS DEPARTMENT PUBLIC WORKS-BUILDING MAINTAINCE 100 1565 51 1100 Salaries&Wages 131,813 (3,628) 135,441 104,138 31,303 129,777 134,571 100 1565 51 1300 Overtime Wages 7,000 1,000 6,000 3,430 2,570 3,758 5,833 100 1565 51 1400 Employee Benefits 2,400 1,650 750 1,900 (1,150) 1,189 750 100 1565 51 2100 Health Insurance Benefits 42,450 11,895 30,555 23,910 6,645 23,326 25,276 100 1565 51 2200 FICA Soc Sec Contribution 8,755 (172) 8,927 6,787 2,140 8,342 8,931 100 1565 51 2300 FICA Medicare Contributio 2,048 (40) 2,088 1,587 501 1,951 2,089 100 1565 51 2400 Retirement Contributions 19,917 2,517 17,400 18,045 (645) 11,188 17,088 100 1565 51 2700 Workers Compensation 7,541 319 7,222 7,015 207 7,222 8,123 51 Total PERSONNEL&BENEFITS 221,924 13,541 208,383 166,812 41,571 186,752 202,661 100 1565 52 1325 Contract Services-Class 1,486 0 1,486 0 1,486 0 0 100 1565 52 2130 Custodial City Hall Build 6,600 0 6,600 6,600 0 6,600 6,600 100 1565 52 2200 Pest Control 3,100 0 3,100 2,913 187 3,247 3,029 100 1565 52 2201 Repair/Maintain-Buildings 50,000 (14,000) 64,000 34,311 29,689 22,677 66,138 100 1565 52 2202 Repair/Maintain-Vehicles 100 (900) 1,000 0 1,000 0 0 100 1565 52 3100 Property&Liability Insu 2,866 0 2,866 92 2,774 88 18 52 Total PURCHASED CONTRACT SERVICES 64,152 (14,900) 79,052 43,916 35,136 32,613 75,785 100 1565 53 1100 Supplies/Materials 2,500 0 2,500 1,374 1,126 1,246 1,579 53 Total SUPPLIES 2,500 0 2,500 1,374 1,126 1,246 1,579 100 1565 54 1315 Building Improvements 0 (13,800) 13,800 13,700 100 0 0 100 1565 54 2100 Machinery&Equipment 0 (53,159) 53,159 49,168 3,991 0 0 54 Total CAPITAL OUTLAY 0 (66,959) 66,959 62,868 4,091 0 0 Grand Total PUBLIC WORKS-BUILDING FACILI 288,576 (68,318) 356,894 274,969 81,925 220,611 280,024 20150512 Budget Workshop Page 42 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 I Cost I Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL L PUBLIC WORKS-ADMINISTRATION 100 4210 51 1100 Salaries&Wages 670,075 (1,994) 672,069 510,771 161,298 659,519 631,359 100 4210 51 1300 Overtime 25,000 1,000 24,000 16,384 7,616 20,903 20,086 100 4210 51 1400 Employee Benefits 12,000 2,250 9,750 10,700 (950) 7,137 6,375 100 4210 51 2100 Health Insurance Benefits 164,160 16,515 147,645 139,046 8,599 118,038 113,961 100 4210 51 2200 FICA Soc Sec Contribution 43,839 1,050 42,789 33,096 9,693 42,495 41,575 100 4210 51 2300 FICA Medicare Contributio 10,253 212 10,041 7,740 2,301 9,938 9,723 100 4210 51 2400 Retirement Contributions 68,615 (17,896) 86,511 64,132 22,379 85,637 82,655 100 4210 51 2700 Workers Compensation 33,095 (27,235) 60,330 35,055 25,275 50,214 53,819 51 Total PERSONNEL&BENEFITS 1,027,037 (26,098) 1,053,135 816,925 236,210 993,881 959,553 100 4210 52 1325 Contract Services-Class 6,687 0 6,687 0 6,687 0 0 100 4210 52 2140 Landscaping/Lawncare 10,000 1,236 8,764 2,636 6,128 1,975 4,446 100 4210 52 2141 Trees-Palms Up 1,000 0 1,000 500 500 0 260 100 4210 52 2200 Repair and Maintanance 0 (69,839) 69,839 55,800 14,039 58,174 68,813 100 4210 52 2201 Repair&Maintain-Build 3,170 2,009 1,161 1,161 0 163 1,072 100 4210 52 2202 Repair&Maintain-Vehic 15,000 0 15,000 13,360 1,640 2,723 289 100 4210 52 2203 Repair&Maintain-Equip 3,000 0 3,000 1,806 1,194 3,124 2,766 100 4210 52 2205 Repair&Maint-Infrastru 62,000 35,578 26,422 20,442 5,980 20,304 17,839 100 4210 52 2320 Rental-Equipment&Vehi 0 (2,000) 2,000 0 2,000 3,855 4,982 100 4210 52 3100 Property&Liability Insu 44,862 13,658 31,204 25,646 5,558 31,676 33,852 100 4210 52 3220 Postage&Freight 200 0 200 136 64 120 350 100 4210 52 3300 Advertising 200 0 200 160 40 80 20 100 4210 52 3500 Travel&Related Expenses 1,000 0 1,000 664 336 341 996 100 4210 52 3600 Dues,Fees&Licenses 16,500 (1,236) 17,736 13,361 4,375 15,867 16,401 100 4210 52 3700 Education and Training 4,000 0 4,000 2,189 1,811 1,032 4,124 100 4210 52 3920 Minor Accidents 0 (100) 100 0 100 0 475 52 Total PURCHASED CONTRACT SERVICES 167,619 (20,694) 188,313 137,860 50,453 139,434 156,686 100 4210 53 1100 Supplies&Materials 24,000 0 24,000 19,550 4,450 23,365 26,389 100 4210 53 1105 Public Restroom Supplies 16,000 0 16,000 13,964 2,036 15,925 12,123 100 4210 53 1210 Water/Sewer Charges 2,000 1,000 1,000 1,014 (14) 1,336 1,394 100 4210 53 1220 Propane 0 0 0 0 0 0 85 100 4210 53 1230 Electricity 118,496 0 118,496 88,245 30,251 117,399 128,956 100 4210 53 1270 Gasoline&Diesel Fuel 51,000 0 51,000 35,535 15,465 44,305 55,969 100 4210 53 1400 Books&Periodicals 400 0 400 0 400 155 385 100 4210 53 1600 Small Equipment 24,150 20,150 4,000 3,998 2 3,938 3,724 100 4210 53 1601 Safety Equipment 9,010 0 9,010 7,431 1,579 6,952 10,520 100 4210 53 1702 Signs-various 6,000 (2,000) 8,000 3,455 4,545 350 7,610 100 4210 53 1720 Uniform/Clothing 6,990 2,000 4,990 2,802 2,188 4,275 5,432 53 Total SUPPLIES 258,046 21,150 236,896 175,995 60,901 218,000 252,587 100 4210 54 1310 Building 0 0 0 0 0 4,605 0 100 4210 54 Building improvement 10,000 10,000 0 0 0 0 0 100 4210 54 1410 Infrastructure 62,000 (615) 62,615 0 62,615 77,872 75,480 100 4210 54 1416 Infrastructure-LMIG Gra 43,450 11,950 31,500 0 31,500 32,500 0 100 4210 54 1417 Infrastructure-DOT Grant TAP 129,162 129,162 0 0 0 0 0 100 4210 54 1417 Infrastructure-DOT Grant TE 199,001 0 199,001 0 199,001 999 0 100 4210 54 2100 Machinery&Equipment 50,000 (144,344) 194,344 194,344 0 6,395 3,500 100 4210 54 2200 Vehicles 20,000 17,784 2,216 0 2,216 0 17,345 54 Total CAPITAL OUTLAY 513,613 23,937 489,676 194,344 295,332 122,371 96,325 Grand Total PUBLIC WORKS-ADMINISTRATIOP 1,966,315 (1,705) 1,968,020 1,325,124 642,896 1,473,684 1,465,150 20150512 Budget Workshop Page 43 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund I Dept I Center I Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL PUBLIC WORKS-STORM DRAINAGE&SOLID WASTE COLLECTION 100 4250 52 1201 Studies,Survey,Consulta 12,500 0 12,500 9,542 2,958 11,550 6,000 100 4520 52 2110 Curbside Dry Trash Pickup 96,000 0 96,000 84,642 11,358 110,776 105,991 100 4520 52 2111 City Dump Pick Up-Waste 80,000 0 80,000 93,061 (13,061) 120,429 105,405 52 Total PURCHASED CONTRACT SERVICES 188,500 0 188,500 187,244 1,256 242,755 217,396 100 4520 54 2100 Machinery&Equipment 0 (65,000) 65,000 57,192 7,808 0 0 54 Total CAPITAL OUTLAY 0 (65,000) 65,000 57,192 7,808 0 0 Grand Total PUBLIC WORKS-STORM-SOLID 188,500 (65,000) 253,500 244,436 9,064 242,755 217,396 PUBLIC WORKS-RECREATION 100 6110 52 2110 Garbage Charges 2,200 0 2,200 1,434 766 1,896 2,101 100 6110 52 3100 Property&Liability Insu 8,430 0 8,430 7,739 691 8,853 81,417 52 Total PURCHASED CONTRACT SERVICES 10,630 0 10,630 9,173 1,457 10,748 83,518 100 6110 53 1150 Holiday expense 23,000 0 23,000 22,418 582 23,063 22,122 100 6110 53 1210 Water/Sewer Charges 4,000 1,081 2,919 2,682 237 3,531 3,826 100 6110 53 1230 Electricity 65,422 0 65,422 46,877 18,545 61,329 61,921 53 Total SUPPLIES 92,422 1,081 91,341 71,976 19,365 87,924 87,869 100 6110 54 1200 Site Improvments 0 0 0 0 0 5,417 54 Total 0 0 0 0 0 0 5,417 Grand Total 103,052 1,081 101,971 81,148 20,823 98,672 176,804 PUBLIC WORKS-PARKS 100 6210 51 1100 Salaries 117,273 3,167 114,106 78,488 35,618 107,625 105,541 100 6210 51 1300 Overtime 7,000 0 7,000 2,850 4,150 5,433 4,358 100 6210 51 1400 Employee Benefits 1,200 0 1,200 900 300 752 500 100 6210 51 2100 Health Insurance Benefits 36,522 (9,076) 45,598 33,796 11,802 25,544 18,935 100 6210 51 2200 FICA Social Security Cont 7,779 442 7,337 5,122 2,215 7,048 6,954 100 6210 51 2300 FICA Medicare 1,819 103 1,716 1,198 518 1,648 1,626 100 6210 51 2400 Retirement Contributions 12,685 (5,915) 18,600 9,718 8,882 6,176 7,422 100 6210 51 2700 Workers Compensation 3,940 215 3,725 2,555 1,170 2,320 2,929 51 Total PERSONNEL&BENEFITS 188,218 (11,064) 199,282 134,628 64,654 156,547 148,265 100 6210 52 1325 Contract Services-Class 1,486 0 1,486 0 1,486 0 0 100 6210 52 2140 Landscape/Lawncare 0 (1,000) 1,000 0 1,000 0 785 100 6210 52 3100 Property&Liability Insu 271 0 271 225 46 270 45 52 Total PURCHASED CONTRACT SERVICES 1,757 (1,000) 2,757 225 2,532 270 830 100 6210 53 1100 General Supplies and Mate 14,000 6,463 7,537 6,075 1,462 22,066 12,792 100 6210 53 1210 Water/Sewer Chgs 1,231 0 1,231 674 557 985 1,083 100 6210 53 1230 Electricity 4,731 0 4,731 2,920 1,811 4,068 3,804 100 6210 53 Small Equipment 6,850 6,850 0 0 0 0 0 53 Total SUPPLIES 26,812 13,313 13,499 9,669 3,830 27,119 17,679 100 6210 54 1100 Site Improvements 18,727 (473) 19,200 17,557 1,643 8,740 0 54 Total CAPITAL OUTLAY 18,727 (473) 19,200 17,557 1,643 8,740 0 Grand Total 235,514 776 234,738 162,080 72,658 192,676 166,774 GRAND TOTAL PUBLIC WORKS DEPARTMENT 2,781,957 (133,166) 2,915,123 2,087,758 827,365 2,228,399 2,306,148 20150512 Budget Workshop Page 44 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL NON-PROFITS 100 6110 57 Tybee Beautification Association 0 0 0 0 0 0 0 100 6110 57 Fresh Air Home 0 0 0 0 0 0 0 100 6110 57 Tybee Island Community Pool 0 0 0 0 0 0 0 100 6110 57 TIMA 0 0 0 0 0 0 0 100 6110 57 Veteran's Monument Comm 0 0 0 0 0 0 0 100 6110 57 2003 Tybee Arts Association 3,000 0 3,000 0 3,000 0 0 100 6110 57 2004 Yeepies 750 0 750 482 268 680 542 100 6110 57 2008 Friends of the Tybee Thea 7,500 0 7,500 7,500 0 7,500 7,500 100 6110 57 2009 American Legion 0 0 0 0 0 2,700 0 100 6110 57 2011 Irish Heritage 750 0 750 0 750 750 750 100 6110 57 2012 United Way Coastal Empire 2,800 0 2,800 2,230 570 2,539 1,880 100 6110 57 2014 Tybee DAC Kids,Inc. 0 0 0 0 0 0 375 100 6110 57 2015 Islands Feral Cats Projec 740 0 740 600 140 740 740 100 6110 57 2016 Historical Savannah Foun 0 0 0 0 0 2,500 0 100 6172 57 2000 Tybee Island Historic Soc 16,125 0 16,125 16,125 0 16,125 16,125 100 6172 57 2001 Marine Science Center 20,000 (5,212) 25,212 25,212 0 25,212 25,212 100 6172 57 2025 Tybee Marine Rescue 500 0 500 0 500 0 0 157 Total PAYMENTS TO OTHERS 52,165 (5,212) 57,377 52,148 5,229 58,746 53,124 Grand Total NON-PROFITS 52,165 (5,212) 57,377 52,148 5,229 58,746 53,124 YMCA-RECREATION 100 6122 52 3850 YMCA-Director Services 158,450 0 158,450 132,042 26,408 158,450 158,450 Grand Total YMCA-RECREATION 158,450 0 158,450 132,042 26,408 158,450 158,450 BEACH RELATED 100 6125 52 1250 Beach Task Force Expense 36,000 0 36,000 24,000 12,000 0 1,378 52 Total PURCHASED CONTRACT SERVICES 36,000 0 36,000 24,000 12,000 0 1,378 100 6125 53 1210 Water/Sewer Chgs 15,000 0 15,000 6,949 8,051 11,622 13,903 100 6125 53 1235 Beach Oper&Maint 30,000 0 30,000 14,484 15,516 30,010 22,642 100 6125 53 1310 Food-Officials&Functi 1,500 0 1,500 1,252 248 1,847 0 53 Total SUPPLIES 46,500 0 46,500 22,686 23,814 43,479 36,545- 100 6125 54 2105 Beach Crossovers 45,000 10,000 35,000 28,590 6,410 47,246 46,919 100 6125 54 1402 Beach Renourishment 0 0 0 0 0 0 150,170 54 Total CAPITAL OUTLAY 45,000 10,000 35,000 0 0 0 150,170 Grand Total BEACH RELATED 127,500 10,000 117,500 46,686 35,814 43,479 188,093 20150512 Budget Workshop Page 45 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL PLANNING&ZONING 100 7220 51 1100 Salaries&Wages 31,367 (60,843) 92,210 60,561 31,649 92,003 88,568 100 7220 51 1300 Overtime 1,000 (500) 1,500 127 1,373 0 0 100 7220 51 1400 Employee Benefits 1,200 (1,800) 3,000 1,500 1,500 2,553 2,550 100 7220 51 2100 Health Insurance Benefits 6,110 (11,366) 17,476 10,801 6,675 14,589 13,394 100 7220 51 2200 FICA Soc Sec Contribution 2,330 (3,491) 5,821 3,800 2,021 5,751 5,721 100 7220 51 2300 FICA Medicare Contributio 675 (686) 1,361 889 472 1,345 1,338 100 7220 51 2400 Retirement contributions 3,700 (7,190) 10,890 9,225 1,665 6,267 6,855 100 7220 51 2700 Workers Compensation 357 7 350 251 99 250 286 51 Total PERSONNEL&BENEFITS 46,739 (85,869) 132,608 87,154 45,454 122,758 118,711 100 7220 52 1100 Studies/Mstr Plan Upd/Sol 60,000 60,000 0 0 0 500 0 100 7220 52 1200 Legal Notices 300 (200) 500 220 280 370 440 100 7220 52 1202 Engineer Review 18,000 0 18,000 4,856 13,144 18,646 14,370 100 7220 52 1203 Engineer Review-Billabl 12,000 0 12,000 5,381 6,619 14,087 9,809 100 7220 52 1205 County Inspection Contrac 50,000 12,844 37,156 21,601 15,555 21,734 28,280 100 7220 52 1240 Planning Commission expen 1,500 0 1,500 1,314 186 115 111 100 7220 52 1300 Contract Services 65,000 0 65,000 21,697 43,303 0 0 100 7220 52 1325 Contract Services-Class 743 0 743 0 743 0 0 100 7220 52 2110 Garbage Charges 45 0 45 37 8 49 51 100 7220 52 2203 Repair&Maint-Equipment 0 0 0 0 0 1,111 3,176 100 7220 52 2320 Rental-Equip&Vehicles 0 0 0 0 0 5,121 11,815 100 7220 52 3100 Property&Liability Insu 1,200 0 1,200 761 439 928 1,875 100 7220 52 3220 Postage&Freight 2,000 0 2,000 174 1,826 2,295 327 100 7220 52 3400 Printing&Binding 500 0 500 0 500 405 416 100 7220 52 3500 Travel&Related Expenses 3,500 0 3,500 369 3,131 2,283 1,380 100 7220 52 3600 Dues and Fees 1,000 0 1,000 820 180 770 830 100 7220 52 3700 Educ&Training 3,500 420 3,080 225 2,855 2,403 1,079 52 Total PURCHASED CONTRACT SERVICES 219,288 73,064 146,224 57,455 88,769 70,816 73,960 100 7220 53 1100 Supplies&Materials 4,000 0 4,000 1,274 2,726 3,676 4,380 100 7220 53 1210 Water/Sewer Chgs 55 0 55 27 28 35 34 100 7220 53 1230 Electricity 1,030 0 1,030 600 430 897 876 100 7220 53 1400 Books&Periodicals 300 (450) 750 0 750 672 210 100 7220 53 1600 Small Equipment 0 0 0 0 0 1,431 0 100 7220 53 1720 Uniforms 150 (150) 300 0 300 186 378 53 Total SUPPLIES 5,535 (600) 6,135 1,901 4,234 6,896 5,879 100 7220 57 GIS 2,500 0 2,500 2,500 0 5,000 0 57 Total PAYMENT TO OTHERS 2,500 0 2,500 2,500 0 5,000 0 Grand Total PLANNING&ZONNING 274,062 (13,405) 287,467 149,010 138,457 205,470 198,550 20150512 Budget Workshop Page 46 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL MAIN STREET 100 7300 51 1100 Salaries&Wages 43,970 1,295 42,675 32,839 9,836 41,789 40,559 100 7300 51 1400 Employee Benefits 1,200 0 1,200 1,000 200 376 375 100 7300 51 2100 Health Insurance 11,004 342 10,662 9,080 1,582 8,887 8,748 100 7300 51 2200 FICA Social Security 2,801 78 2,723 2,060 663 2,565 2,539 100 7300 51 2300 FICA Medicare 655 18 637 482 155 600 594 100 7300 51 2400 Retirement Contributions 4,864 (636) 5,500 4,653 847 5,450 6,110 100 7300 51 2700 Workers Compensation 168 3 165 119 46 96 126 51 Total PERSONNEL&BENEFITS 64,662 1,100 63,562 50,234 13,328 59,761 59,051 100 7300 52 1325 Contract Services-Class 372 0 372 0 372 0 0 100 7300 52 2110 Garbage Charges 20 0 20 15 5 19 19 100 7300 52 3100 Property&Liability Insu 320 0 320 261 59 318 265 100 7300 52 3300 Advertising 10,030 4,030 6,000 5,625 375 5,994 0 100 7300 52 3500 Travel&Related 2,335 (1,000) 3,335 3,334 1 2,476 1,977 100 7300 52 3600 Dues&Fees 2,000 (206) 2,206 1,955 251 1,785 1,870 100 7520 52 3220 postage 2,400 2,400 0 0 0 0 0 100 7300 52 3700 Education&Training 100 (2,665) 2,765 2,351 414 1,240 588 100 7300 52 3850 BHT Contract Labor 1,475 631 844 755 89 750 400 52 Total PURCHASED CONTRACT SERVICES 19,052 3,190 15,862 14,295 1,567 12,582 5,118 100 7300 53 1100 Supplies&Materials 6,400 5,100 1,300 1,124 176 1,691 3,432 100 7300 53 1210 Water Sewer Chgs 3,400 3,370 30 9 21 13 12 100 7300 53 1230 Electricity 30 (228) 258 219 39 327 283 100 7300 53 1231 Donated Money Expenses 258 (2,742) 3,000 0 3,000 0 0 53 Total SUPPLIES 10,088 5,500 4,588 1,352 3,236 2,030 3,728 Grand Total MAIN STREET 93,802 9,790 84,012 65,882 18,130 74,374 67,897 SOUTH BEACH DISTRICT 100 7520 53 1425 Leadership Tybee 3,000 3,000 0 0 0 0 528 100 7520 54 1405 S Beach Business District 18,540 3,394 15,146 12,173 2,973 0 0 54 Total 18,540 3,394 15,146 12,173 2,973 0 0 Grand Tot SOUTH BEACH DISTRICT 21,540 6,394 15,146 12,173 2,973 0 528 20150512 Budget Workshop Page 47 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered Fund Dept Center Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL PARKING 100 7564 51 1100 Salaries&Wages 88,071 13,454 74,617 68,807 5,810 90,593 84,490 100 7564 51 1200 Part Time/Seasonal Wages 69,419 10,419 59,000 23,382 35,618 51,057 62,395 100 7564 51 1300 Overtime 1,500 0 1,500 0 1,500 30 0 100 7564 51 1400 Employee Benefits 2,400 0 2,400 700 1,700 751 750 100 7564 51 2100 Health Insurance Benefits 22,800 2,330 20,470 14,958 5,512 17,216 16,721 100 7564 51 2200 FICA Soc Sec Contribution 10,006 906 9,100 5,741 3,359 8,794 9,429 100 7564 51 2300 FICA Medicare Contributio 2,340 (21) 2,361 1,343 1,018 2,056 2,205 100 7564 51 2400 Retirement Contributions 10,560 (895) 11,455 9,706 1,749 10,533 9,666 100 7564 51 2600 Unemployment Insurance 0 0 0 0 0 4,170 0 100 7564 51 2700 Workers Compensation 5,068 778 4,290 4,254 36 5,212 5,223 51 Total PERSONNEL&BENEFITS 212,164 26,971 185,193 128,891 56,302 190,413 190,879 100 7564 52 1300 Computer service contract 55,000 0 55,000 43,555 11,445 50,211 50,495 100 7564 52 1325 Contract Services-Colle 12,000 0 12,000 8,037 3,963 0 0 100 7564 52 1326 Contract Services-Class 742 (1) 743 0 743 0 0 100 7564 52 1330 Contract Services-Amano 16,000 0 16,000 0 16,000 0 0 100 7564 52 2110 Garbage Charges 24 0 24 17 7 23 22 100 7564 52 2202 Repair&Maint-Vehicles 3,200 0 3,200 3,032 168 1,620 2,094 100 7564 52 2203 Repair&Maint-Equipment 3,000 0 3,000 1,007 1,993 5,521 4,103 100 7564 52 2325 Armored Car Service 1,200 0 1,200 1,046 154 1,175 1,103 100 7564 52 3100 Property&Liability Insu 5,400 0 5,400 4,488 912 5,060 2,204 100 7564 52 3220 Postage&Freight 3,500 0 3,500 2,243 1,257 3,717 4,537 100 7564 52 3300 Advertising 0 (40) 40 40 0 0 0 100 7564 52 3400 Printing&Binding 250 0 250 237 13 197 177 100 7564 52 3500 Travel&Related Expenses 1,000 950 50 0 50 0 0 100 7564 52 3600 Dues and Fees 150 0 150 114 36 7,958 155 100 7564 52 3700 Educ&Training 1,000 800 200 0 200 133 0 100 7564 52 3850 Contract Services 200 120 80 0 80 0 399 100 7564 52 3901 Credit Card Service Charg 138,000 (2,000) 140,000 98,572 41,428 126,347 108,997 52 Total PURCHASED CONTRACT SERVICES 240,666 (171) 240,837 162,389 78,448 201,961 174,286 100 7564 53 1100 Supplies&Materials 20,000 790 19,210 11,767 7,443 23,003 22,911 100 7564 53 1110 Parking Meters 0 (23,963) 23,963 23,963 0 96,143 72,287 100 7564 53 1210 Water/Sewer Charges 30 0 30 10 20 15 11 100 7564 53 1230 Electricity 1,300 65 1,235 943 292 1,211 868 100 7564 53 1270 Gas&Diesel Fuel 8,300 (8) 8,308 4,171 4,137 5,782 10,243 100 7564 53 1590 Inventory-Parking Decal 2,500 (210) 2,710 2,552 158 2,590 2,280 100 7564 53 1600 Small Equipment 18,100 1,063 17,037 3,368 13,669 41,753 5,501 100 7564 53 1701 Cash/Short-Over deposit( 10 10 0 (2) 2 (7) (85) 100 7564 53 1702 Signs 300 (100) 400 203 197 809 900 100 7564 53 1720 Uniforms 800 0 800 444 356 582 1,087 53 Total SUPPLIES 51,340 (22,353) 73,693 47,419 26,274 171,880 116,003 100 7564 54 2055 Parking Meter System 440,000 333,308 106,692 0 106,692 0 14,880 100 7564 54 2200 Vehicles 0 0 0 0 0 9,720 5,598 54 Total CAPITAL OUTLAY 440,000 333,308 106,692 0 106,692 9,720 20,478 Grand Total PARKING DIVISION 944,170 337,755 606,415 338,699 267,716 573,974 501,646 DEBT SERVICE 100 8000 58 1125 Principle-Phone System 0 (16,493) 16,493 12,325 4,168 0 0 100 8000 58 1140 Note Payable-E911 Curre 0 (44,197) 44,197 29,394 14,803 0 0 100 8000 58 1145 Note Payable-DPW Current 55,710 10,078 45,632 31,847 13,785 0 0 100 8000 58 2230 Interest Expense-Public 1,582 (1,286) 2,868 1,473 1,395 0 0 100 8000 58 2232 Interest Expense-E911 S 0 (1,647) 1,647 1,416 231 0 0 100 8000 58 2235 Interest Expense-Phone S 0 (1,159) 1,159 762 397 0 0 100 8000 58 3200 Loan Closing Cost Fees 0 (132) 132 131 1 0 0 58 Total Debt Service 57,292 (54,836) 112,128 77,348 34,780 0 0 Grand Total DEBT SERVICE 57,292 (54,836) 112,128 77,348 34,780 0 0 20150512 Budget Workshop Page 48 of 53 A B C D E F G Budget GENERAL FUND 100 FY2016 Change FY2015 Y-T-D+ FY2015 FY2014 FY2013 Cost Budget Current Encumbered I Fund I Dept I Center I Account Description Request 2016 vs.2015 Budget April 20,2015 Budget Balance ACTUAL ACTUAL OTHER FINANCING USES 100 9000 61 1000 Contingency 0 (7,698) 7,698 0 7,698 0 0 100 9000 61 1001 Trans out Solid Waste Fun 54,845 (8,420) 63,265 0 63,265 0 368,051 100 9000 61 1002 Trans out E911 Fund 318,276 282,443 35,833 0 35,833 35,420 1,324 100 9000 61 1003 Transfer Out-Capital Pr 0 (1,000,000) 1,000,000 0 1,000,000 0 19,846 100 9000 61 1060 Transfer to Water&Sewer 0 0 0 0 0 302,000 0 100 9000 61 1555 Trans out River's End RV 8,925 (126,517) 135,442 0 135,442 228,465 11,447 61 Total OTHER FINANCING USES 382,046 (860,192) 1,242,238 0 1,242,238 565,885 400,668 Grand Total OTHER FINANCING USES 382,046 (860,192) 1,242,238 0 1,242,238 565,885 400,668 GRAND TOTAL EXPENDITURES: 9,969,621 (952,687) 10,922,308 6,953,899 3,933,409 8,406,883 8,348,994 20150512 Budget Workshop Page 49 of 53 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00 0 p l O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (4 0000'00 0 y Z u 0 0 CC 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 00 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Q LL V co 0 0 0 0 0 0 0 0 O O O O O O O O O O O O O O O O O 0 O O O O O O O O O O O O O O O O O O O 0 0 0 0 o 0 0 0 0 0 0 a > LL 0 z 01 0 0 0 0 0 0 0 o o . 000 0 0 0 0 0 0 0 0 0 00 0 o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 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