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Home My Public Portal About2022-01-20 packetNotice of Meeting and Tentative Agenda CITY OF JEFFERSON Finance Committee Thursday, January 20, 2022 at 7:30 AM City Hall, 320 E. McCarty Street, Jefferson City, MO — Boone -Bancroft Room TENTATIVE AGENDA - AMENDED 1. Call to Order 2. Roll Call 3. Approval of the minutes of the October 21, 2021 meeting 4. Financial Reports a. Sales Tax Report b. Revenue Model Report c. Expense Report d. Fund Balance Report 5. Lodging Tax Report 6. Update on the American Rescue Plan Act Funds — Steve Crowell a. Overview of the Final Rule 7. Tax Abatement Policy Discussion 8. New Business 9. Old Business 10. Adjournment NOTES Individuals should contact the ADA Coordinator at (573) 634-6570 to request accommodations or alternative formats as required under the Americans with Disabilities Act. Please allow three business days to process the request. CITY OF JEFFERSON Finance Committee Meeting Thursday, October 21, 2021 MINUTES The meeting was called to order by the Finance Committee Chairman, Councilman Hensley at 7:30 am. Roll call showed that Councilmen Hensley and Kemna were in attendance. Councilwoman Wiseman and Councilmen Lester and Spicer were absent. The next item on the agenda was the approval of the minutes of the June 24, 2021 meeting. Since there was no quorum, this item was skipped. The next item on the agenda was a report by the Finance Director, Margie Mueller, covering the Financial Reports. Ms. Mueller reviewed the Revenue Model, the October sales tax receipts, year-to-date general ledger account information, and the current fund balance calculation. Councilman Lester joined the meeting at 7:32 am, during the presentation of reports. Next the Committee went back to the skipped agenda item and the minutes of the June 24, 2021 meeting were reviewed. A motion to approve was made by Councilman Kemna and seconded by Councilman Lester. The minutes were approved unanimously. The next item on the agenda was a report by Chief Accountant, Shiela Pearre, covering the Lodging Tax receipts to date. 4/7 of the Lodging tax collected during the timeframe where the rate has been 7%, less any expenses paid by the 4 Cent Lockbox Fund, is $7,002,386. The average monthly amount collected for the 4 Cent Lockbox Fund is $53,608. A report comparing occupancy rates for 2021, 2020, 2019, 2018, 2017, 2016, and 2015 was included along with a report listing occupancy rates from other cities. The next item on the agenda was a presentation of the JCCVB Annual Budget by Diane Gillespie. A motion to move the JCCVB Annual Budget to full Council was made by Councilman Kemna and seconded by Councilman Lester. The motion passed unanimously. The next item on the agenda was a presentation by Ms. Mueller regarding a Budget Amendment for Sales Tax H. Since the specific allocations of Sales Tax H were not finalized during the FY2022 budget preparation, a budget amendment is required to include the six months of Sales Tax H collections in the FY2022 budget. A motion to move the Budget Amendment to full Council was made by Councilman Kemna and seconded by Councilman Lester. The motion passed unanimously. The next item on the agenda was a discussion led by Ms. Mueller informing the Committee that a supplemental appropriation will be presented in the near future for the Self -funded Health Insurance Fund and most likely the Worker's Comp Fund due to the large claims against these funds during the current year. Finance is waiting on additional information to formulate the amount that will be required. The next item on the agenda was new business. Councilman Hensley inquired about any new ARPA guidance. City Administrator, Steve Crowell informed the Committee there has been no additional guidance and nothing has been finalized. There was no old business. A motion to adjourn was made by Councilman Lester and seconded by Councilman Kemna. The meeting adjourned at 8:02 am. As recorded by: Shiela Pearre, Chief Accountant Memo To: Steve Crowell From: Shiela Pearre Date: January 18, 2022 Re: Sales Tax Revenues The City received the January 1% Sales Tax in the amount of $1,231,564 which is $113,936 more than projected for December. January through December overage is $726,236 (6.03%) in the General Fund. 1 % General Sales Tax Reporting Receipt Actual Budget Period Period Receipts Projection' Variance Nov-21 Jan-22 $1,023,976 $1,021,454 $2,523 Dec-21 Feb-22 $956,778 Jan-22 & Oct -Dec 21 Qtrly Mar-22 $1,087,131 Feb-22 Apr-22 $917,291 Mar-22 May-22 $848,048 Apr-22 & Jan -Mar 22 Qtrly Jun-22 $1,199,514 May-22 Jul-22 $1,130,153 Jun-22 Aug-22 $958,297 Jul-22 & Apr -June 22 Qtrly Sep-22 $1,228,151 Aug-22 Oct-22 $1, 071,005 Sep-22 Nov-22 $917,615 Oct-22 & Jul -Sept 22 Qtrly Dec-22 $1,186,039 Total Overage/Shortfall $1,023,976 $12,521,475 $2,523 'Budgeted based on 3-year average percentage 1/2% Capital Improvement Tax - Sales Tax G Reporting Receipt Actual Budget Period Period Receipts Projection Variance Nov-21 Jan-22 $509,721 $ 432,354 $77,367 Dec-21 Feb-22 $ 404,978 Jan-22 & Oct -Dec 21 Qtrly Mar-22 $ 460,153 Feb-22 Apr-22 $ 388,264 Mar-22 May-22 $ 358,956 Apr-22 & Jan -Mar 22 Qtrly Jun-22 $ 507,722 May-22 Jul-22 $ 478,363 Jun-22 Aug-22 $ 405,621 Jul-22 & Apr -June 22 Qtrly Sep-22 $ 519,843 Aug-22 Oct-22 $ 453,327 Sep-22 Nov-22 $ 388,401 Oct-22 & Jul -Sept 22 Qtrly Dec-22 $ 502,018 Total Overage/Shortfall $509,721 $5,300,000 $77,367 2Budgeted based on 3-year average percentage 1/2% Parks Sales Tax Reporting Receipt Actual Budget Period Period Receipts Projection Variance Nov-21 Jan-22 $509,721 $ 490,007 $19,714 Dec-21 Feb-22 $ 458,981 Jan-22 & Oct -Dec 21 Qtrly Mar-22 $ 521,514 Feb-22 Apr-22 $ 440,038 Mar-22 May-22 $ 406,822 Apr-22 & Jan -Mar 22 Qtrly Jun-22 $ 575,425 May-22 Jul-22 $ 542,152 Jun-22 Aug-22 $ 459,710 Jul-22 & Apr -June 22 Qtrly Sep-22 $ 589,163 Aug-22 Oct-22 $ 513,778 Sep-22 Nov-22 $ 440,194 Oct-22 & Jul -Sept 22 Qtrly Dec-22 $ 568,961 Total Overage/Shortfall $509,721 $6,006,745 $19,714 3Budgeted based on 3-year average percentage City of Jefferson, Mo. - Account Analysis Account Name General Fund Sales Tax Rate: One percent (1 %) Receipt Month: JANUARY 2022 Account Number 10-100-400010 Prior 5 years Monthly REPORTING PERIOD RECEIPT PERIOD 2015 2016 2017 2018 2019 2020 2021 2022 Average Nov January 944,619 929,179 1,083,570 884,259 1,071,917 1,049,305 986,180 1,023,976 act. 1,015,046 Dec February 727,437 812,670 806,789 927,290 885,496 942,049 971,262 956,778 est. 906,577 Jan & Oct -Dec Qtdy March 1,091,021 1,183,675 1,073,842 1,155,742 1,088,631 1,066,146 1,115,596 1,087,131 est. 1,099,991 Feb April 1,059,943 893,024 843,561 986,714 892,285 949,276 895,779 917,291 est. 913,523 Mar May 618,854 648,305 687,741 709,248 731,421 828,799 861,134 848,048 est. 763,669 Apr &Jan -Mar Qtrly June 1,045,933 1,119,566 1,000,942 1,042,310 1,126,211 1,093,256 1,297,057 1,199,514 est. 1,111,955 May July 963,280 1,012,207 1,154,051 1,117,038 979,846 1,139,419 1,112,675 1,130,153 est. 1,100,606 Jun August 562,996 661,518 678,636 821,132 770,155 912,996 996,635 958,297 est. 835,911 Jul & Apr -Jun Qtdy September 1,185,891 1,197,976 1,143,504 1,129,543 1,262,838 1,228,769 1,224,960 1,228,151 est. 1,197,923 Aug October 918,839 903,829 883,215 879,331 875,539 1,020,452 1,113,777 1,071,005 est. 954,463 Sept November 661,849 623,645 615,667 774,337 818,656 856,748 971,814 917,615 est. 807,444 Oct & Jul -Sept Qtrly December 1,075,638 1,016,682 1,333,160 1,043,108 1,008,620 1,131,896 1,231,564 1,186,039 est. 1,149,670 Actual to Date $ 10,856,302 $ 11,002,277 $ 11,304,678 $ 11,470,052 $ 11,511,614 $ 12,219,110 $ 12,778,432 $1,023,976 Estimated to Fiscal Year end (based on averages and on Budgeted amount) $11,500,022 Total Actual & Estimated $12,523,998 Less: Budget $12,521,475 Over(Under) Budget $2,523 13,500,000 13,000,000 12,500,000 12,000,000 11,500,000 11,000,000 10,500,000 10,000,000 9,500,000 9,000,000 8,500,000 8,000,000 7,500,000 7,000,000 6,500,000 6,000,000 5,500,000 5,000,000 4,500,000 4,000,000 3,500,000 3,000,000 2,500,000 2,000,000 1,500,000 1,000,000 500,000 YTD Actuals vs. YTD Budget Nov Dec Jan &Oct -Dec Feb Mar Apr &Jan -Mar May Jun Jul &Apr -Jun Aug Sept Oct &Jul -Sept Qtrly Qtrly Qtrly Qtrly REPORTING PERIOD -E-Actual tBudget Printed 11IM022 City of Jefferson, Mo. - Account Analysis Account Name Capital Imprs Sales Tax Rate: One -Half percent (Y:%) Receipt Month: JANUARY 2022 Account Number 45-100-400010 Prior 5 years Monthly REPORTING PERIOD RECEIPT PERIOD 2015 2016 2017 2018 2018 2020 2021 2022 Average Nov January 461,560 455,278 525,521 424,160 525,696 513,808 483,288 509,721 act. 494,495 Dec February 362,597 405,543 402,964 444,476 427,711 458,324 473,674 404,978 est. 441,430 Jan & Oct -Dec Qtrly March 511,685 563,056 506,597 575,894 527,714 518,493 542,898 460,153 est. 534,319 Feb April 512,808 431,353 411,020 455,943 430,468 458,553 430,804 388,264 est. 437,358 Mar May 308,247 322,957 340,162 340,740 351,775 402,202 430,383 358,956 est. 373,052 Apr & Jan -Mar Qtrly June 496,466 539,529 489,008 508,225 554,062 537,105 626,235 507,722 est. 542,927 May July 473,120 498,229 559,119 548,625 481,405 560,720 547,153 478,363 est. 539,404 Jun August 280,733 330,112 338,618 393,512 372,416 443,962 487,128 405,621 est. 407,127 Jul & Apr -Jun Qtrly September 565,296 570,134 542,457 545,731 615,998 597,489 596,853 519,843 est. 579,706 Aug October 442,371 435,416 425,493 423,478 421,199 494,618 538,917 453,327 est. 460,741 Sept November 330,393 310,506 307,281 374,512 395,311 415,079 469,176 388,401 est. 392,272 Oct & Jul -Sept Qtrly December 515,478 494,218 652,070 510,228 495,454 558,134 604,664 502,018 est. 564,110 Actual to Date $ 5,260,753 $ 5,356,330 $ 5,500,311 $ 5,545,522 $ 5,599,211 $ 5,958,488 $ 6,231,172 $509,721 Estimated to Fiscal Year end (based on averages and on Budgeted amount) $4,867,646 Total Actual & Estimated $5,377,368 Less: Budget $5,300,000 Over (Under) Budget $77,368 5,600,000 5,350,000 5,100,000 4,850,000 4,600,000 4,350,000 4,100,000 3,850,000 3,600,000 3,350,000 3,100,000 2,850,000 2,600,000 2,350,000 2,100,000 1,850,000 1,600,000 1,350,000 1,100,000 850,000 600,000 350,000 100,000 YTD Actuals vs. YTD Budget Nov Dec Jan & Oct -Dec Feb Mar Apr & Jan -Mar May Jun Jul & Apr -Jun Aug Sept Oct & Jul -Sept Qtrly Qtrly Qtrly Qtrly REPORTING PERIOD Actual Budget Printed 1/18/2022 City of Jefferson, Mo. - Account Analysis Account Name Parks Sales Tax Rate: One -Half percent (%%) Receipt Month: JANUARY 2022 Account Number 21-210-400010 Prior 5 years Monthly REPORTING PERIOD RECEIPT PERIOD 2015 2016 2017 2018 2019 2020 2021 2022 Average Nov January 461,472 455,239 525,521 424,192 $525,690 513,808 483,288 509,721 act. 494,500 Dec February 362,371 405,543 395,217 450,479 $427,689 458,324 473,676 458,981 est. 441,077 Jan & Oct -Dec Qtrly March 511,582 563,039 506,524 577,148 $527,588 518,493 542,898 521,514 est. 534,530 Feb April 512,738 431,353 411,020 457,060 $430,459 458,632 430,808 440,038 est. 437,596 Mar May 308,030 322,957 340,162 340,708 $350,479 402,202 430,383 406,822 est. 372,787 Apr & Jan -Mar Qtrly June 496,386 539,529 489,008 508,266 $554,065 537,107 626,235 575,425 est. 542,936 May July 473,038 498,229 559,115 548,639 $481,406 560,720 547,152 542,152 est. 539,406 Jun August 280,513 330,112 338,470 393,578 $372,405 443,965 487,128 459,710 est. 407,109 Jul &Apr -Jun Qtrly September 565,217 572,847 542,457 545,842 $616,012 597,492 596,854 589,163 est. 579,731 Aug October 442,370 435,416 425,497 423,387 $421,199 494,618 538,913 513,778 est. 460,723 Sept November 330,393 310,506 307,305 374,484 $395,311 415,079 469,176 440,194 est. 392,271 Oct & Jul -Sept Qtrly December 515,368 494,218 652,101 510,220 $495,452 558,134 604,664 568,961 est. 564,114 Actual to Date $ 5,259,477 $ 5,358,988 $ 5,492,397 $ 5,554,002 $.5,597,755 $ 5,958,575 $ 6,231,173 $509,721 Estimated to Fiscal Year end (based on averages and on Budgeted amount) $5,516,738 Total Actual & Estimated $6,026,459 Less: Budget $6,006,745 Over (Under) Budget $19,714 6,350,000 6,100,000 5,850,000 5,600,000 5,350,000 5,100,000 4,850,000 4,600,000 4,350,000 4,100,000 3,850,000 3,600,000 3,350,000 3,100,000 2,850,000 2,600,000 2,350,000 2,100,000 1,850,000 1,600,000 1,350,000 1,100,000 850,000 600,000 350,000 100,000 YTD Actuals vs. YTD Budget Actual t Budget Nov Dec Jan & Oct -Dec Feb Mar Apr & Jan -Mar May Jun Jul & Apr -Jun Aug Sept Oct & Jul -Sept Qtrly Qtrly Qtrly Qtrly REPORTING PERIOD Printed 1/18/2022 Revenue Model Report For the Period Ending October 31, 2021 Data as of January 14, 2022 FY 2021 YTD Actual Projected Over/ Description Budget As of 1/14/22 (Under) Budget Sales Tax and Use Tax $12,052,196.48 $12,778,432.01 $726,235.53 Intergovernmental Taxes $2,356,000.00 $2,453,657.42 $97,657.42 Other Taxes $100,000.00 $94,804.62 ($5,195.38) Franchise & Utility Tax $6,825,000.00 $6,271,139.93 ($553,860.07) Property Taxes $5,561,399.28 $5,834,154.38 $272,755.10 Intergovernmental $5,170.00 $4,758,793.86 $4,753,623.86 Charges for Services $2,852,676.10 $2,837,492.88 ($15,183.22) Fees, Licenses, & Permits $952,650.00 $1,035,568.80 $82,918.80 Fines & Forfeitures $607,900.00 $478,719.25 ($129,180.75) Contributions/Donations $374,849.43 $386,265.16 W$11,415.73 Other Operating Revenues $297,997.68 $436,076.11 $138,078.43 Interest Income $120,000.00 $192,076.22 $72,076.22 Other Non Operating Revenue $312,761.00 $364,302.13 $51,541.13 Operating Transfers In $1,625,995.00 $1,623,458.09 ($2,536.91) Totals $34,044,594.97 $39,544,940.86 $5,500,345.89 FY2021 Revenue Model Report (Detail) Remaining For the Period Ending October 31, 2021 YTD Actual Estimated Revenues Actual & Estimated Projected Over/ Verification Description Budget As of 1/14/22 As of 1/14/22 TOTAL (Under) Budget of Formulas Sales Tax and Use Tax 10-100-400010 Sales Tax $12,052,196.48 $12,745,914.68 $0.00 $12,745,914.68 $693,718.20 $693,718.20 10-100-400020 Sales Tax Interest $0.00 $32,517.33 $0.00 $32,517.33 $32,517.33 $32,517.33 $12,052,196.48 $12,778,432.01 $0.00 $12,778,432.01 $726,235.53 $726,235,53 Intergovernmental Taxes 10-100-401030 Motor Vehicle Sales Tax $596,000.00 $681,873.36 $0.00 $681,873.36 $85,873.36 $85,873.36 10-100-403010 Gasoline Tax $1,170,000.00 $1,165,347.15 $0.00 $1,165,347.15 ($4,652.85) ($4,652.85) 10-100-430080 Road & Bridge Tax $590,000.00 $606,436.91 $0.00 $606,436.91 $16,436.91 $16,436.91 $2,356,000.00 $2,453,657.42 $0.00 $2,453,657.42 $97,657.42 $97,657.42 Other Taxes -100-403020 Cig Tax. $100,000.00 $94,804.62 $0.00 $94,804.62 ($5,195.38) ($5,195.38) $100,000.00 $94,804.62 $0.00 $94,804.62 ($5,195.38) ($5,195.38) Franchise & Utility Tax 10-100-410020 Electric Utility Lic Tax $4,000,000.00 $3,921,756.98 $0.00 $3,921,756.98 ($78,243.02) ($78,243.02) 10-100-410021 Electric Utility -AUDIT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-410030 Gas Utility License Tax $900,000.00 $814,254.60 $0.00 $814,254.60 ($85,745.40) ($85,745.40) 10-100-410052 Telephone/Cell Utility $1,600,000.00 $1,242,044.72 $0.00 $1,242,044.72 ($357,955.28) ($357,955.28) 10-100-410053 Telephone/Cell Audit $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-410060 Cable Franchise Fee $325,000.00 $293,083.63 $0.00 $293,083.63 ($31,916.37) ($31,916.37) $6,825,000.00 $6,271,139.93 $0.00 $6,271,139.93 ($553,860.07) ($553,860.07) Property Taxes 10-100-420010 Current Property Tax $4,875,000.00 $4,978,699.90 $0.00 $4,978,699.90 $103,699.90 $103,699.90 10-100-420020 Del Property Tax $47,000.00 $157,405.98 $0.00 $157,405.98 $110,405.98 $110,405.98 10-100-420040 Fin Institution Tax $30,000.00 $18,137.56 $0.00 $18,137.56 ($11,862.44) ($11,862.44) 10-100-420050 Prop Taxlnt & Penalties $29,000.00 $35,404.88 $0.00 $35,404.88 $6,404.88 $6,404.88 10-100-420055 Surtax Receipts - CountyReimb $54,399.28 $54,399.28 $0.00 $54,399.28 $0.00 $0.00 10-100-420060 Surtax Receipts $470,000.00 $512,914.78 $0.00 $512,914.78 $42,914.78 $42,914.78 10-100-420080 Special Tax Rev $56,000.00 $77,192.00 $0.00 $77,192.00 $21,192.00 $21,192.00 $5,561,399.28 $5,834,154.38 $0.00 $5,834,154.38 $272,755.10 $272,755.10 Intergovernmental 10-100-430010 Federal Grant $0.00 $4,471,750.22 $0.00 $4,471,750.22 $4,471,750.22 $4,471,750.22 10-100-430040 Local Grant $5,170.00 $16,426.36 $0.00 $16,426.36 $11,256.36 $11,256.36 10-100-430060 Drug Forfeiture $0.00 $230,629.28 $0.00 $230,629.28 $230,629.28 $230,629.28 10-100-480020 NSP Rehab Sales $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-480025 HUD Program Income $0.00 $39,988.00 $0.00 $39,988.00 $39,988.00 $39,988.00 $5,170.00 $4,758,793.86 $0.00 $4,758,793.86 $4,753,623.86 $4,753,623.86 Charges for Services 10-100-440010 Admin Charge Backs $1,561,647.00 $1,561,647.00 $0.00 $1,561,647.00 $0.00 $0.00 10-100-440050 Emt Reimbursement $25,000.00 $25,000.00 $0.00 $25,000.00 $0.00 $0.00 10-100-440210 Street Cuts $30,000.00 $37,958.00 $0.00 $37,958.00 $7,958.00 $7,958.00 10-100-440910 Fuel Charge - backs $11,000.00 $10,160.09 $0.00 $10,160.09 ($839.91) ($839.91) 10-100-440920 Parts Charge backs $221,206.58 $213,907.10 $0.00 $213,907.10 ($7,299.48) ($7,299.48) 10-100-440930 Labor Charge backs $249,445.72 $219,540.48 $0.00 $219,540.48 ($29,905.24) ($29,905.24) 10-100-481020 Cole Cty Animal Rescue $115,034.90 $115,034.92 $0.00 $115,034.92 $0.02 $0.02 10-100-481030 Rent City Hall/Annex $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-481040 Rent Other $12,000.00 $1,000.00 $0.00 $1,000.00 ($11,000.00) ($11,000.00) 10-100-481045 Rent -tower Sites $165,000.00 $186,142.99 $0.00 $186,142.99 $21,142.99 $21,142.99 10-100-481065 Parking Spot Maintenance $25,000.00 $25,000.00 $0.00 $25,000.00 $0.00 $0.00 10-100-481075 Cole Cty 911 Reimb $399,676.18 $398,992.14 $0.00 $398,992.14 ($684.04) ($684.04) 10-100-481080 Sale Of Maps/GIS Data $0.00 $75.00 $0.00 $75.00 $75.00 $75.00 10-100-481085 Cole Cty GIS Joint Coop $15,000.00 $17,652.50 $0.00 $17,652.50 $2,652.50 $2,652.50 10-100-481100 Sale Of Grave Sites $2,085.00 $2,919.00 $0.00 $2,919.00 $834.00 $834.00 10-100-481105 TIF Administration Fee $20,580.72 $20,530.00 $0.00 $20,530.00 ($50.72) ($50.72) 10-100-481110 Long & Short $0.00 $1,933.66 $0.00 $1,933.66 $1,933.66 $1,933.66 $2,852,676.10 $2,837,492.88 $0.00 $2,837,492.88 ($15,183.22) ($15,183.22) Fees, Licenses, & Permits 10-100-450010 Liquor Licenses $70,000.00 $78,463.33 $0.00 $78,463.33 $8,463.33 $8,463.33 10-100-450020 Business Licenses $220,000.00 $211,947.60 $0.00 $211,947.60 ($8,052.40) ($8,052.40) 10-100-450021 Home Occupation Permit $1,800.00 $2,695.00 $0.00 $2,695.00 $895.00 $895.00 10-100-450040 Abandoned Bldg. Regist. $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-450041 Abandoned Bldg. Admin Fee $8,000.00 $8,515.62 $0.00 $8,515.62 $515.62 $515.62 10-100-450045 Building Construct. Fees $315,000.00 $370,218.26 $0.00 $370,218.26 $55,218.26 $55,218.26 10-100-450050 Electrical Certificates $22,000.00 $28,626.00 $0.00 $28,626.00 $6,626.00 $6,626.00 10-100-450060 Electrical Permits $4,400.00 $10,336.33 $0.00 $10,336.33 $5,936.33 $5,936.33 10-100-450070 Plumbing Licenses $12,400.00 $11,721.00 $0.00 $11,721.00 ($679.00) ($679.00) 10-100-450080 Plumbing Permits $8,000.00 $32,641.63 $0.00 $32,641.63 $24,641.63 $24,641.63 FY2021 Revenue Model Report (Detail) Remaining For the Period Ending October 31, 2021 YTD Actual Estimated Revenues Actual & Estimated Projected over/ Verification Description Budget As of 1/14/22 As of 1/14/22 TOTAL (Under) Budget of Formulas 10-100-450090 Other Lic & Permits $2,000.00 $1,687.00 $0.00 $1,687.00 ($313.00) ($313.00) 10-100-450091 Day Care Inspection Fees $6,400.00 $4,640.00 $0.00 $4,640.00 ($1,760.00) ($1,760.00) 10-100-450092 Food Inspection Fees $86,000.00 $90,274.99 $0.00 $90,274.99 $4,274.99 $4,274.99 10-100-450100 Curb Cut Permits $1,000.00 $1,755.00 $0.00 $1,755.00 $755.00 $755.00 10-100-450110 Board Of Adj Fees $1,000.00 $1,600.00 $0.00 $1,600.00 $600.00 $600.00 10-100-450120 Sign Permits $6,900.00 $7,429.00 $0.00 $7,429.00 $529.00 $529.00 10-100-450130 Demolition Permits $1,800.00 $4,126.00 $0.00 $4,126.00 $2,326.00 $2,326.00 10-100-450150 Acc Rep Fees -police $9,000.00 $6,996.90 $0.00 $6,996.90 ($2,003.10) ($2,003.10) 10-100-450160 Accrpt/blastg P-fire $1,150.00 $1,618.14 $0.00 $1,618.14 $468.14 $468.14 10-100-450170 Animal Redemption Fees $98,000.00 $95,919.00 $0.00 $95,919.00 ($2,081.00) ($2,081.00) 10-100-450180 Animal Vaccinations Fees $5,200.00 $4,525.00 $0.00 $4,525.00 ($675.00) ($675.00) 10-100-450185 Animal Cremation Fees $50,000.00 $40,865.00 $0.00 $40,865.00 ($9,135.00) ($9,135.00) 10-100-450186 Animal Boarding Fees $0.00 $1,220.00 $0.00 $1,220.00 $1,220.00 $1,220.00 10-100-450190 Taxi Permits $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-450230 Vacating Right Of Way $800.00 $272.00 $0.00 $272.00 ($528.00) ($528.00) 10-100-450250 Rezoning Request $0.00 $200.00 $0.00 $200.00 $200.00 $200.00 10-100-450255 Planning & Zoning Review Fees $20,000.00 $15,821.00 $0.00 $15,821.00 ($4,179.00) ($4,179.00) 10-100-450260 Non-refundable Plans/spec $1,800.00 $1,455.00 $0.00 $1,455.00 345.00 345.00 $952,650.00 $1,035,568.80 $0.00 $1,035,568.80 $82,918.80 $82,918.80 Fines & Forfeitures 10-100-460010 Court Cost $57,000.00 $39,784.84 $0.00 $39,784.84 ($17,215.16) ($17,215.16) 10-100-460015 Court Restitutions $0.00 $215.00 $0.00 $215.00 $215.00 $215.00 10-100-460018 Inmate Security Fund $9,500.00 $6,613.42 $0.00 $6,613.42 ($2,886.58) ($2,886.58) 10-100-460020 Jail Cost Recovery $1,100.00 $51.10 $0.00 $51.10 ($1,048.90) ($1,048.90) 10-100-460025 Alcohol Offense Cost Rec $4,200.00 $6,452.81 $0.00 $6,452.81 $2,252.81 $2,252.81 10-100-460030 Pol Fines -traffic $500,000.00 $398,619.43 $0.00 $399,619.43 ($101,380.57) ($101,380.57) 10-100-460090 Parking Fines $40,000.00 $32,961.50 $0.00 $32,961.50 ($7,038.50) ($7,038.50) 10-100-460100 Bankcard Charges 3 900.00 5 978.85 0.00 5 978.85 2 078.85 2 078.85 $607,900.00 $478,719.25 $0.00 $478,719.25 ($129,180.75) ($129,180.75) Contributions/Donations 10-100-480055 1C Fire Museum $0.00 $0.00 $0.00 $0.00 $0.001� $0.00 10-100-480070 Community Projects Donations $17,307.43 $17,527.43 $0.00 $17,527.43 $220.00 $220.00 10-100-480080 Dare Donations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-480090 Police K-9 Donations $1,000.00 $1,000.00 $0.00 $1,000.00 $0.00 $0.00 10-100-480165 Animal S Donations $15,000.00 $26,193.11 $0.00 $26,193.11 $11,193.11 $11,193.11 10-100-481055 Street Repair -Solid Waste Cntr $341,542.00 $341,544.62 $0.00 $341,544.62 $2.62 $2.62 10-100-481095 Cemetery Donations $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $374,849.43 $386,265.16 $0.00 $386,265.16 $11,415.73 $11,415.73 Other Operating Revenues 10-100-480010 Citizen Participation $0.00 $333.28 $0.00 $333.28 $333.28 $333.28 10-100-480011 Police Evidence Funds $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-481070 Miscellaneous $71,027.45 $44,505.95 $0.00 $44,505.95 ($26,521.50) ($26,521.50) 10-100-481072 TIF Prof Svcs Deposit $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 10-100-481074 Revenue Share -Purchasing Card $18,000.00 $15,689.51 $0.00 $15,689.51 ($2,310.49) ($2,310.49) 10-100-481077 Insurance Claims $198,970.23 $345,984.40 $0.00 $345,984.40 $147,014.17 $147,014.17 10-100-481078 Cafeteria Refunds $10,000.00 $29,562.97 $0.00 $29,562.97 $19,562.97 $19,562.97 $297,997.68 $436,076.11 $0.00 $436,076.11 $138,078.43 $138,078.43 Interest Income 10-100-470010 nterest $120,000.00 $192,076.22 $0.00 $192,076.22 $72,076.22 $72,076.22 $120,000.00 $192,076.22 $0.00 $192,076.22 $72,076.22 $72,076.22 Other Non Operating Revenue_ 10-100-485050 Sale Of Assets $312,761.00 $364,302.13 $0.00 $364,302.13 $51,541.13 $51,541.13 10-100-486020 Capital Contribution -Developer $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $312,761.00 $364,302.13 $0.00 $364,302.13 $51,541.13 $51,541.13 Operating Transfers In 10-100-490240 Trsfr From Lodging Tax $26,400.00 $23,863.09 $0.00 $23,863.09 ($2,536.91) ($2,536.91) 10-100-490355 Transfer fromCIT'G' $1,599,595.00 $1,599,595.00 $0.00 $1,599,595.00 $0.00 $0.00 10-100-490630 Transfer from Self Funded HlthIns $0.00 $1,625,995.00 $0.00 $1,623,458.09 $0.00 $0.00 $0.00 $1,623,458.09 $0.00 ($2,536.91) $0.00 t ($2,536.91) $34,044,594.97 $39,544,940.86 $0.00 $39,544,940.86 $5,500,345.89 $5,500,345.89 General Ledger Trial Balance by Acct Type and Full Acct Number User: mmueller Printed: 01 / 14/22 10:01:10 Period 01 - 13 Fiscal Year 2021 CITY F JEFFERSON JOHN _ CHRI TY MUNICIPAL IPAL BUILDING 320 E McCarty 1 Jeff arson City, M D 65101-3193 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10 General Fund Expense Expense 110 Mayor & Council 10-110-501010 Salary -Elected Officials 65,925.00 65,250.00 0.00 675.00 1.02 10-110-501015 Salary -Prosecuting Attorney 34,999.92 34,999.92 0.00 0.00 0.00 10-110-501020 Salaries 0.00 0.00 0.00 0.00 0.00 10-110-501050 Parttime(wo Benefits) 16,598.40 6,451.83 0.00 10,146.57 61.13 10-110-502010 Social Security 8,990.53 7,718.63 0.00 1,271.90 14.15 10-110-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00 10-110-502040 Workers Compensation 71.59 71.59 0.00 0.00 0.00 E05 Personnel Services 126,585.44 114,491.97 0.00 12,093.47 9.55 10-110-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-110-511020 Postage 100.00 12.74 0.00 87.26 87.26 10-110-512010 Printing 400.00 373.99 0.00 26.01 6.50 10-110-512020 Copies 100.00 0.00 0.00 100.00 100.00 10-110-513010 Office Supplies 1,700.00 1,229.31 0.00 470.69 27.69 10-110-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-110-514040 Food 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 2,300.00 1,616.04 0.00 683.96 29.74 10-110-520010 Mileage Expense 0.00 0.00 0.00 0.00 0.00 10-110-520025 Security 1,365.00 1,357.99 0.00 7.01 0.51 10-110-520030 Dues And Publications 4,900.00 4,707.90 0.00 192.10 3.92 10-110-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-110-520070 Training & Education 1,324.84 485.00 0.00 839.84 63.39 10-110-522020 Professional Services 100.00 0.00 0.00 100.00 100.00 10-110-529010 Special Events 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 7,689.84 6,550.89 0.00 1,138.95 14.81 10-110-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-110-547020 Maintenance Agreements 110.00 106.18 0.00 3.82 3.47 E25 Repairs & Maintenance 110.00 106.18 0.00 3.82 3.47 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 1 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-110-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 110 Mayor & Council 136,685.28 122,765.08 0.00 13,920.20 10.18 120 City Clerk 10-120-501020 Salaries 50,739.72 51,551.15 0.00 -811.43 -1.60 10-120-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-120-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-120-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-120-502010 Social Security 3,881.59 3,566.64 0.00 314.95 8.11 10-120-502020 Group Health Insurance 11,559.58 11,357.16 0.00 202.42 1.75 10-120-502030 Retirement 6,494.68 6,619.12 0.00 -124.44 -1.92 10-120-502040 Workers Compensation 49.99 49.99 0.00 0.00 0.00 10-120-502050 Life Insurance 61.20 61.05 0.00 0.15 0.25 10-120-502060 Long Term Disability 152.27 152.01 0.00 0.26 0.17 10-120-502070 Employee Assistance Prgm 21.84 20.63 0.00 1.21 5.54 E05 Personnel Services 72,960.87 73,377.75 0.00 -416.88 -0.57 10-120-511020 Postage 200.00 180.96 0.00 19.04 9.52 10-120-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-120-512020 Copies 300.00 214.23 0.00 85.77 28.59 10-120-513010 Office Supplies 200.00 87.91 0.00 112.09 56.05 10-120-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 700.00 483.10 0.00 216.90 30.99 10-120-520030 Dues And Publications 83.00 80.00 0.00 3.00 3.61 10-120-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-120-520070 Training And Education 392.00 380.00 0.00 12.00 3.06 10-120-522020 Professional Services 200.00 166.02 0.00 33.98 16.99 10-120-529030 Election Expense 27,279.79 31,356.39 0.00 -4,076.60 -14.94 E15 Contractual Services 27,954.79 31,982.41 0.00 -4,027.62 -14.41 10-120-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-120-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-120-547020 Maintenance Agreements 10,195.00 5,935.03 0.00 4,259.97 41.78 E25 Repairs & Maintenance 10,195.00 5,935.03 0.00 4,259.97 41.78 10-120-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 120 City Clerk 111,810.66 111,778.29 0.00 32.37 0.03 140 City Administrator 10-140-501020 Salaries 205,266.52 205,265.77 0.00 0.75 0.00 10-140-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-140-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 2 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-140-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-140-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-140-502010 Social Security 15,702.89 13,461.54 0.00 2,241.35 14.27 10-140-502020 Group Health Insurance 22,748.28 21,283.32 0.00 1,464.96 6.44 10-140-502030 Retirement 26,274.11 26,356.55 0.00 -82.44 -0.31 10-140-502040 Workers Compensation 201.21 201.21 0.00 0.00 0.00 10-140-502050 Life Insurance 108.94 94.25 0.00 14.69 13.48 10-140-502060 Long Term Disability 270.01 250.53 0.00 19.48 7.21 10-140-502070 Employee Assistance Prgm 43.68 41.29 0.00 2.39 5.47 E05 Personnel Services 270,615.64 266,954.46 0.00 3,661.18 1.35 10-140-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-140-511020 Postage 150.00 68.35 0.00 81.65 54.43 10-140-512010 Printing 100.00 0.00 0.00 100.00 100.00 10-140-512020 Copies 150.00 25.13 0.00 124.87 83.25 10-140-513010 Office Supplies 750.00 411.39 0.00 338.61 45.15 10-140-514017 COVID-19 0.00 3,972.61 0.00 -3,972.61 0.00 10-140-517010 Operational Supplies 678.74 58.31 0.00 620.43 91.41 E10 Materials & Supplies 1,828.74 4,535.79 0.00 -2,707.05 -148.03 10-140-520030 Dues And Publications 700.00 483.70 0.00 216.30 30.90 10-140-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-140-520070 Training And Education 2,000.00 1,559.00 0.00 441.00 22.05 10-140-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-140-520090 Recruitment 0.00 0.00 0.00 0.00 0.00 10-140-520095 Relocation Fees 0.00 0.00 0.00 0.00 0.00 10-140-522020 Professional Services 400.00 166.61 0.00 233.39 58.35 E15 Contractual Services 3,100.00 2,209.31 0.00 890.69 28.73 10-140-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-140-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-140-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-140-547020 Maintenance Agreements 290.00 286.09 0.00 3.91 1.35 E25 Repairs & Maintenance 290.00 286.09 0.00 3.91 1.35 10-140-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 140 City Administrator 275,834.38 273,985.65 0.00 1,848.73 0.67 148 CDBG-CV 10-148-501020 Salaries 48,187.00 0.00 0.00 48,187.00 100.00 10-148-502010 Social Security 0.00 0.00 0.00 0.00 0.00 10-148-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00 10-148-502030 Retirement 0.00 0.00 0.00 0.00 0.00 10-148-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00 10-148-502050 Life Insurance 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 3 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-148-502060 Long Term Disability 0.00 0.00 0.00 0.00 0.00 10-148-502070 Employee Assistance Prgm 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 48,187.00 0.00 0.00 48,187.00 100.00 10-148-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-148-511020 Postage 0.00 0.00 0.00 0.00 0.00 10-148-513010 Office Supplies 0.00 0.00 0.00 0.00 0.00 10-148-517010 Operational Supplies 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 0.00 0.00 0.00 0.00 0.00 10-148-520070 Training and Education 0.00 0.00 0.00 0.00 0.00 10-148-522020 Professional Services 34,500.00 3,000.00 0.00 31,500.00 91.30 10-148-528025 CARES -Childcare Services 124,030.00 0.00 0.00 124,030.00 100.00 10-148-528035 CARES-ED For -Profit Business 103,359.00 0.00 0.00 103,359.00 100.00 10-148-528045 CARES-ED Microenterprise 103,359.00 0.00 0.00 103,359.00 100.00 E15 Contractual Services 365,248.00 3,000.00 0.00 362,248.00 99.18 148 CDBG-CV 413,435.00 3,000.00 0.00 410,435.00 99.27 149 Entitlement Grant 10-149-501020 Salaries 68,290.83 47,485.06 0.00 20,805.77 30.47 10-149-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-149-502010 Social Security 5,224.25 3,095.58 0.00 2,128.67 40.75 10-149-502020 Group Health Insurance 17,319.42 11,836.26 0.00 5,483.16 31.66 10-149-502030 Retirement 8,741.23 5,961.25 0.00 2,779.98 31.80 10-149-502040 Workers Compensation 87.03 87.03 0.00 0.00 0.00 10-149-502050 Life Insurance 81.47 55.85 0.00 25.62 31.45 10-149-502060 Long Term Disability 202.57 138.27 0.00 64.30 31.74 10-149-502070 Employee Assistance Program 32.76 28.31 0.00 4.45 13.58 E05 Personnel Services 99,979.56 68,687.61 0.00 31,291.95 31.30 10-149-511010 Advertising 1,550.00 1,389.50 0.00 160.50 10.35 10-149-511020 Postage 240.00 69.10 0.00 170.90 71.21 10-149-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-149-513010 Office Supplies 210.00 211.02 0.00 -1.02 -0.49 10-149-517010 Operational Supplies 35.00 21.43 0.00 13.57 38.77 E10 Materials & Supplies 2,035.00 1,691.05 0.00 343.95 16.90 10-149-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-149-520070 Training And Education 2,835.00 300.00 0.00 2,535.00 89.42 10-149-522020 Professional Services 40,000.00 528.00 0.00 39,472.00 98.68 10-149-528010 Housing Rehabilitation 0.00 0.00 0.00 0.00 0.00 10-149-528011 Housing Rehab -Code Deficiency 9,908.44 9,776.00 0.00 132.44 1.34 10-149-528012 Housing Rehab -Energy Efficient 13,490.00 108.00 0.00 13,382.00 99.20 10-149-528020 Housing Assistance 239,001.73 138,050.00 0.00 100,951.73 42.24 10-149-528030 Public Improvement 172,809.51 0.00 0.00 172,809.51 100.00 10-149-528040 Neighborhood Redevelopmnt 109,025.00 22,696.95 0.00 86,328.05 79.18 10-149-528050 Neighborhood Facility 0.00 0.00 0.00 0.00 0.00 10-149-528060 Economic Development 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 4 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-149-528070 Emergency Assistance 6,285.00 0.00 0.00 6,285.00 100.00 10-149-528080 Homeless Objectives 5,292.00 0.00 0.00 5,292.00 100.00 E15 Contractual Services 598,646.68 171,458.95 0.00 427,187.73 71.36 10-149-547020 Maintenance Agreements 328.00 128.78 0.00 199.22 60.74 E25 Repairs & Maintenance 328.00 128.78 0.00 199.22 60.74 10-149-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 10-149-577045 Clay Street Plaza 0.00 0.00 0.00 0.00 0.00 10-149-577055 Marshall & Roland Sidewalk 0.00 0.00 0.00 0.00 0.00 10-149-577064 Broadway St Sidewalk 0.00 0.00 0.00 0.00 0.00 E75 Capital Projects 0.00 0.00 0.00 0.00 0.00 149 Entitlement Grant 700,989.24 241,966.39 0.00 459,022.85 65.48 150 City Attorney 10-150-501020 Salaries 218,180.70 222,782.07 0.00 -4,601.37 -2.11 10-150-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-150-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-150-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-150-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-150-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-150-502010 Social Security 16,690.82 16,325.91 0.00 364.91 2.19 10-150-502020 Group Health Insurance 35,000.04 30,006.39 0.00 4,993.65 14.27 10-150-502030 Retirement 27,927.13 26,900.52 0.00 1,026.61 3.68 10-150-502040 Workers Compensation 230.79 230.79 0.00 0.00 0.00 10-150-502050 Life Insurance 271.73 264.80 0.00 6.93 2.55 10-150-502060 Long Term Disability 567.20 570.55 0.00 -3.35 -0.59 10-150-502070 Employee Assistance Prgm 65.52 61.93 0.00 3.59 5.48 10-150-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 298,933.93 297,142.96 0.00 1,790.97 0.60 10-150-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-150-511020 Postage 500.00 384.29 0.00 115.71 23.14 10-150-512010 Printing 100.00 0.00 0.00 100.00 100.00 10-150-512020 Copies 50.00 6.27 0.00 43.73 87.46 10-150-513010 Office Supplies 1,500.00 1,356.56 0.00 143.44 9.56 10-150-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-150-517010 Operational Supplies 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 2,150.00 1,747.12 0.00 402.88 18.74 10-150-520020 Auditing Travel Expense 0.00 0.00 0.00 0.00 0.00 10-150-520030 Dues And Publications 8,396.50 7,784.04 0.00 612.46 7.29 10-150-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-150-520070 Training And Education 4,831.00 4,630.39 0.00 200.61 4.15 10-150-520080 Tuition Reimbursement 6,541.50 6,541.50 0.00 0.00 0.00 10-150-520095 Relocation Fees 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 5 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-150-521010 Malpractice Insurance 2.00 0.00 0.00 2.00 100.00 10-150-522020 Professional Services 12,867.27 16,379.57 0.00 -3,512.30 -27.30 10-150-525030 Litigation Expenses 500.00 0.00 0.00 500.00 100.00 E15 Contractual Services 33,138.27 35,335.50 0.00 -2,197.23 -6.63 10-150-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-150-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-150-547020 Maintenance Agreements 350.00 346.09 0.00 3.91 1.12 E25 Repairs & Maintenance 350.00 346.09 0.00 3.91 1.12 10-150-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 10-150-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 150 City Attorney 334,572.20 334,571.67 0.00 0.53 0.00 160 Municipal Court 10-160-501010 Salary -elected Officals 24,791.57 24,791.61 0.00 -0.04 0.00 10-160-501020 Salaries 116,693.73 115,147.45 0.00 1,546.28 1.33 10-160-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-160-501050 Parttime(wo Benefits) 7,000.00 5,459.35 0.00 1,540.65 22.01 10-160-501090 Overtime 1,500.00 667.05 0.00 832.95 55.53 10-160-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-160-502010 Social Security 12,254.81 10,846.07 0.00 1,408.74 11.50 10-160-502020 Group Health Insurance 25,245.37 24,249.15 0.00 996.22 3.95 10-160-502030 Retirement 15,128.80 13,868.24 0.00 1,260.56 8.33 10-160-502040 Workers Compensation 198.17 198.17 0.00 0.00 0.00 10-160-502050 Life Insurance 141.98 139.05 0.00 2.93 2.06 10-160-502060 Long Term Disability 350.06 344.52 0.00 5.54 1.58 10-160-502070 Employee Assistance Prgm 65.52 61.93 0.00 3.59 5.48 10-160-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 203,370.01 195,772.59 0.00 7,597.42 3.74 10-160-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-160-511020 Postage 2,389.17 2,389.17 0.00 0.00 0.00 10-160-512010 Printing 571.44 571.44 0.00 0.00 0.00 10-160-512020 Copies 0.00 0.95 0.00 -0.95 0.00 10-160-513010 Office Supplies 2,847.67 2,847.67 0.00 0.00 0.00 10-160-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 5,808.28 5,809.23 0.00 -0.95 -0.02 10-160-520025 Security 10,000.00 9,770.73 0.00 229.27 2.29 10-160-520030 Dues And Publications 200.00 180.00 0.00 20.00 10.00 10-160-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-160-520070 Training And Education 475.00 475.00 0.00 0.00 0.00 10-160-522020 Professional Services 15,208.35 14,578.89 0.00 629.46 4.14 10-160-525005 Annointed Counsel 3.428.45 1.075.50 0.00 2.352.95 68.63 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 6 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-160-525010 Care Of Prisoners 250.00 45.00 0.00 205.00 82.00 10-160-525030 Litigation Expenses 40.00 0.00 0.00 40.00 100.00 E15 Contractual Services 29,601.80 26,125.12 0.00 3,476.68 11.74 10-160-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-160-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-160-547020 Maintenance Agreements 6,000.00 2,985.00 0.00 3,015.00 50.25 E25 Repairs & Maintenance 6,000.00 2,985.00 0.00 3,015.00 50.25 10-160-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 10-160-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 160 Municipal Court 244,780.09 230,691.94 0.00 14,088.15 5.76 170 Human Resources 10-170-501020 Salaries 216,706.40 216,728.04 0.00 -21.64 -0.01 10-170-501050 Parttime(wo Benefits) 13,000.00 16,119.83 0.00 -3,119.83 -24.00 10-170-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-170-501090 Overtime 100.00 271.19 0.00 -171.19 -171.19 10-170-501095 Overtime Straight Pay 0.00 55.63 0.00 -55.63 0.00 10-170-502010 Social Security 17,580.19 17,589.22 0.00 -9.03 -0.05 10-170-502020 Group Health Insurance 26,267.63 22,463.55 0.00 3,804.08 14.48 10-170-502030 Retirement 27,751.22 27,866.77 0.00 -115.55 -0.42 10-170-502040 Workers Compensation 325.69 325.69 0.00 0.00 0.00 10-170-502050 Life Insurance 260.71 259.80 0.00 0.91 0.35 10-170-502060 Long Term Disability 560.59 555.06 0.00 5.53 0.99 10-170-502070 Employee Assistance Prgm 65.52 61.93 0.00 3.59 5.48 10-170-503020 Unemployment Compensation 0.00 241.93 0.00 -241.93 0.00 E05 Personnel Services 302,617.95 302,538.64 0.00 79.31 0.03 10-170-511010 Advertising 0.00 96.25 0.00 -96.25 0.00 10-170-511020 Postage 300.00 134.98 0.00 165.02 55.01 10-170-512010 Printing 800.00 119.40 0.00 680.60 85.08 10-170-512020 Copies 500.00 366.34 0.00 133.66 26.73 10-170-513010 Office Supplies 1,000.00 828.43 0.00 171.57 17.16 10-170-514017 COVID-19 11,787.00 16,276.00 0.00 -4,489.00 -38.08 10-170-517010 Operational Supplies 800.00 363.67 0.00 436.33 54.54 E10 Materials & Supplies 15,187.00 18,185.07 0.00 -2,998.07 -19.74 10-170-520030 Dues And Publications 1,000.00 627.00 0.00 373.00 37.30 10-170-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-170-520060 Wellness Program 8,670.00 8,858.27 0.00 -188.27 -2.17 10-170-520070 Training And Education 1,120.00 1,095.88 0.00 24.12 2.15 10-170-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-170-521060 Drugalcohol Screening 0.00 0.00 0.00 0.00 0.00 10-170-521065 Backeround Checks 900.00 519.25 0.00 380.75 42.31 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 7 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-170-522020 Professional Services 1,900.00 730.32 0.00 1,169.68 61.56 10-170-529010 Special Events 800.00 54.99 0.00 745.01 93.13 10-170-529015 Human Relations Commission 500.00 0.00 0.00 500.00 100.00 E15 Contractual Services 14,890.00 11,885.71 0.00 3,004.29 20.18 10-170-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-170-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-170-547020 Maintenance Agreements 290.00 286.19 0.00 3.81 1.31 E25 Repairs & Maintenance 290.00 286.19 0.00 3.81 1.31 10-170-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 170 Human Resources 332,984.95 332,895.61 0.00 89.34 0.03 180 Finance Department 10-180-501020 Salaries 537,931.46 565,835.50 0.00 -27,904.04 -5.19 10-180-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-180-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-180-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-180-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-180-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-180-502010 Social Security 48,970.06 42,160.16 0.00 6,809.90 13.91 10-180-502020 Group Health Insurance 98,124.71 77,286.30 0.00 20,838.41 21.24 10-180-502030 Retirement 81,936.83 60,704.30 0.00 21,232.53 25.91 10-180-502040 Workers Compensation 498.83 498.83 0.00 0.00 0.00 10-180-502050 Life Insurance 751.54 635.14 0.00 116.40 15.49 10-180-502060 Long Term Disability 1,849.71 1,500.74 0.00 348.97 18.87 10-180-502070 Employee Assistance Prgm 256.62 242.74 0.00 13.88 5.41 10-180-503020 Unemployment Compensation 0.00 188.70 0.00 -188.70 0.00 E05 Personnel Services 770,319.76 749,052.41 0.00 21,267.35 2.76 10-180-511010 Advertising 1,000.00 292.50 0.00 707.50 70.75 10-180-511020 Postage 10,000.00 6,686.52 0.00 3,313.48 33.13 10-180-511021 Mail Machine Cost 3,000.00 2,336.39 0.00 663.61 22.12 10-180-512010 Printing 3,300.00 1,986.79 0.00 1,313.21 39.79 10-180-512020 Copies 1,300.00 86.16 0.00 1,213.84 93.37 10-180-512021 Copy Machine Cost 200.00 -535.28 0.00 735.28 367.64 10-180-513010 Office Supplies 3,600.00 1,037.13 0.00 2,562.87 71.19 10-180-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-180-517010 Operational Supplies 3,600.00 4,502.63 0.00 -902.63 -25.07 E10 Materials & Supplies 26,000.00 16,392.84 0.00 9,607.16 36.95 10-180-520010 Mileage Expense 0.00 0.00 0.00 0.00 0.00 10-180-520020 Auditing Travel Expenses 0.00 0.00 0.00 0.00 0.00 10-180-520030 Dues And Publications 2,300.00 2,190.00 0.00 110.00 4.78 10-180-520050 INACTIVE - Mtes & Conferences 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 8 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-180-520070 Training And Education 7,975.76 3,190.27 0.00 4,785.49 60.00 10-180-520080 Tuition Reimbursement 0.00 1,344.00 0.00 -1,344.00 0.00 10-180-522010 Audit 53,571.20 42,657.40 0.00 10,913.80 20.37 10-180-522015 Budget Expense 0.00 0.00 0.00 0.00 0.00 10-180-522020 Professional Services 300.00 111.02 0.00 188.98 62.99 E15 Contractual Services 64,146.96 49,492.69 0.00 14,654.27 22.84 10-180-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-180-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-180-547020 Maintenance Agreements 1,260.00 1,260.00 0.00 0.00 0.00 E25 Repairs & Maintenance 1,260.00 1,260.00 0.00 0.00 0.00 10-180-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 180 Finance Department 861,726.72 816,197.94 0.00 45,528.78 5.28 185 Non -Departmental 10-185-501020 Salaries 0.00 0.00 0.00 0.00 0.00 10-185-501021 Vacancy Savings 0.00 0.00 0.00 0.00 0.00 10-185-501022 Separation Incentive Prog Svgs 0.00 0.00 0.00 0.00 0.00 10-185-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00 10-185-502021 Self Insurance -Group Health 0.00 0.00 0.00 0.00 0.00 10-185-502022 Wellness Assessment 36,967.43 34,839.60 0.00 2,127.83 5.76 10-185-502023 Self Insurance -Retirees 0.00 0.00 0.00 0.00 0.00 10-185-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00 10-185-503010 Awards Program 0.00 0.00 0.00 0.00 0.00 10-185-504010 Employee Salary Guarantee Fund 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 36,967.43 34,839.60 0.00 2,127.83 5.76 10-185-514010 Gas 11,000.00 10,160.09 0.00 839.91 7.64 10-185-514011 Gas Oil & Antifreeze 0.00 0.00 0.00 0.00 0.00 10-185-514012 Gas, Oil, Antifreeze ALLOCATE 0.00 0.00 0.00 0.00 0.00 10-185-514015 Tornado 0.00 0.00 0.00 0.00 0.00 10-185-514016 Flooding 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 11,000.00 10,160.09 0.00 839.91 7.64 10-185-520030 Dues and Publications 0.00 0.00 0.00 0.00 0.00 10-185-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-185-521010 General Insurance 393,468.82 390,515.28 0.00 2,953.54 0.75 10-185-521020 Insurance Deductible 112,600.00 136,091.40 0.00 -23,491.40 -20.86 10-185-521030 Self Ins Prop & Casualty 40,000.00 30,849.44 0.00 9,150.56 22.88 10-185-521060 Drugalcohol screening 3,564.00 4,440.00 0.00 -876.00 -24.58 10-185-521070 Prov For Unsettled Claims 0.00 0.00 0.00 0.00 0.00 10-185-522015 TIF Prof Svcs 0.00 0.00 0.00 0.00 0.00 10-185-522020 Professional Services 34,150.00 33,678.29 0.00 471.71 1.38 10-185-522023 LCRA Reimbursement 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 9 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-185-522025 JCTV 0.00 0.00 0.00 0.00 0.00 10-185-522035 Meeting Streaming & Recording 19,369.90 18,555.67 0.00 814.23 4.20 10-185-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00 10-185-526030 Assessment Charge 47,000.00 46,315.52 0.00 684.48 1.46 10-185-527020 Economic Development 185,000.00 185,000.00 0.00 0.00 0.00 10-185-529010 Special Events 7,000.00 6,946.03 0.00 53.97 0.77 E15 Contractual Services 842,152.72 852,391.63 0.00 -10,238.91 -1.22 10-185-531010 Electricity 33,000.00 30,965.13 0.00 2,034.87 6.17 10-185-533010 Natural Gas 6,200.00 4,848.70 0.00 1,351.30 21.80 10-185-535010 Water 7,250.00 5,255.87 0.00 1,994.13 27.51 10-185-535020 Downtown Irrigation 0.00 0.00 0.00 0.00 0.00 E20 Utilities 46,450.00 41,069.70 0.00 5,380.30 11.58 10-185-540010 Building & Grounds Maint. 122,417.27 43,261.40 0.00 79,155.87 64.66 10-185-540015 Amtrak Station 8,000.00 2,491.76 0.00 5,508.24 68.85 10-185-540020 Tree & Landscape Maint 25,000.00 25,000.00 0.00 0.00 0.00 10-185-547020 Maintenance Agreements 1,900.00 1,992.00 0.00 -92.00 -4.84 E25 Repairs & Maintenance 157,317.27 72,745.16 0.00 84,572.11 53.76 10-185-550010 Miscellaneous 4,000.00 1,199.78 0.00 2,800.22 70.01 10-185-550015 Bad Debt Expense 0.00 0.00 0.00 0.00 0.00 10-185-550020 Neighborhood Reinvestment 0.00 0.00 0.00 0.00 0.00 10-185-550025 Contingency 0.00 0.00 0.00 0.00 0.00 10-185-550026 Addt'l PositionsEquipment 0.00 0.00 0.00 0.00 0.00 10-185-550030 Old Town Projects 0.00 0.00 0.00 0.00 0.00 10-185-550035 Old Town Redev Committee 0.00 0.00 0.00 0.00 0.00 10-185-550036 Salute to America 10,000.00 10,000.00 0.00 0.00 0.00 10-185-550037 Historic Preservation Comm 0.00 0.00 0.00 0.00 0.00 10-185-550038 Civil War Reenactment Comm 0.00 0.00 0.00 0.00 0.00 10-185-550040 Public Art 0.00 3,500.00 0.00 -3,500.00 0.00 10-185-550041 ALPLA Settlement 0.00 0.00 0.00 0.00 0.00 10-185-550042 Jefferson Day Celebration 0.00 0.00 0.00 0.00 0.00 10-185-550043 JC Fire Museum 0.00 0.00 0.00 0.00 0.00 10-185-550044 Bicentennial Event 500.00 0.00 0.00 500.00 100.00 10-185-550045 Conference Center 0.00 0.00 0.00 0.00 0.00 10-185-550050 Neighb Stablization Prog 0.00 0.00 0.00 0.00 0.00 10-185-550060 MSP 0.00 0.00 0.00 0.00 0.00 10-185-550070 Energy Grant Expenditures 0.00 0.00 0.00 0.00 0.00 10-185-550080 Neighborhd Improvement Progr 0.00 0.00 0.00 0.00 0.00 10-185-550090 Hazard Mitigation 0.00 0.00 0.00 0.00 0.00 E30 Other Operating Expenses 14,500.00 14,699.78 0.00 -199.78 -1.38 10-185-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 10-185-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 10-185-572015 Vehicle Leasing 220,000.00 110,957.25 0.00 109,042.75 49.56 10-185-578073 Council Infrastructure Proj 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 10 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable E75 Capital Projects 220,000.00 110,957.25 0.00 109,042.75 49.56 10-185-580080 Note Principal 0.00 0.00 0.00 0.00 0.00 10-185-580090 Note Interest 0.00 0.00 0.00 0.00 0.00 E90 Debt Service 0.00 0.00 0.00 0.00 0.00 185 Non -Departmental 1,328,387.42 1,136,863.21 0.00 191,524.21 14.42 190 Information Technology Svcs 10-190-501020 Salaries 571,790.67 571,647.09 0.00 143.58 0.03 10-190-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-190-501050 Parttime(wo benefits) 0.00 0.00 0.00 0.00 0.00 10-190-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-190-501090 Overtime 1,200.00 82.10 0.00 1,117.90 93.16 10-190-501095 Overtime Straight Pay 0.00 506.33 0.00 -506.33 0.00 10-190-502010 Social Security 43,833.79 42,024.93 0.00 1,808.86 4.13 10-190-502020 Group Health Insurance 85,871.51 84,877.20 0.00 994.31 1.16 10-190-502030 Retirement 73,342.81 73,468.80 0.00 -125.99 -0.17 10-190-502040 Workers Compensation 1,358.21 1,358.21 0.00 0.00 0.00 10-190-502050 Life Insurance 687.28 684.06 0.00 3.22 0.47 10-190-502060 Long Term Disability 1,660.17 1,651.50 0.00 8.67 0.52 10-190-502070 Employee Assistance Prgm 207.48 196.14 0.00 11.34 5.47 E05 Personnel Services 779,951.92 776,496.36 0.00 3,455.56 0.44 10-190-511010 Advertising 100.00 0.00 0.00 100.00 100.00 10-190-511020 Postage 50.00 31.82 0.00 18.18 36.36 10-190-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-190-512020 Copies 20.00 4.22 0.00 15.78 78.90 10-190-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-190-513010 Office Supplies 900.00 407.43 0.00 492.57 54.73 10-190-514017 COVID-19 16,000.00 16,000.00 0.00 0.00 0.00 10-190-514030 Small Tools 0.00 0.00 0.00 0.00 0.00 10-190-514040 Food 0.00 0.00 0.00 0.00 0.00 10-190-515040 First Aid Supplies 0.00 0.00 0.00 0.00 0.00 10-190-517010 Operational Supplies 2,500.00 607.50 0.00 1,892.50 75.70 E10 Materials & Supplies 19,570.00 17,050.97 0.00 2,519.03 12.87 10-190-520010 Mileage Expense 0.00 0.00 0.00 0.00 0.00 10-190-520030 Dues And Publications 300.00 0.00 0.00 300.00 100.00 10-190-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-190-520070 Training And Education 10,000.00 1,262.94 0.00 8,737.06 87.37 10-190-520080 Tuition Reimbursement 0.00 1,344.00 0.00 -1,344.00 0.00 10-190-522020 Professional Services 10,000.00 31.02 0.00 9,968.98 99.69 10-190-522030 Services - Prof Training 0.00 0.00 0.00 0.00 0.00 10-190-522040 Service-internet T1 Web 20,000.00 18,686.18 0.00 1,313.82 6.57 10-190-522050 Service -remote Locations 0.00 0.00 0.00 0.00 0.00 10-190-522060 City Web Site 4,400.00 4,315.00 0.00 85.00 1.93 E15 Contractual Services 44,700.00 25,639.14 0.00 19,060.86 42.64 GL - Trial Balance by Acct Type and Full Acct Number (01/14/2022 - 10:01 AM) Page 11 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-190-534010 Telephone 68,100.00 97,742.85 0.00 -29,642.85 -43.53 E20 Utilities 68,100.00 97,742.85 0.00 -29,642.85 -43.53 10-190-545010 Software Licensemaint 154,818.36 142,682.11 0.00 12,136.25 7.84 10-190-545020 Citywide Wiringnetwork 2,000.00 0.00 0.00 2,000.00 100.00 10-190-547010 Equipment Maintenance 2,000.00 0.00 0.00 2,000.00 100.00 10-190-547020 Maintenance Agreements 23,000.00 22,357.14 0.00 642.86 2.80 E25 Repairs & Maintenance 181,818.36 165,039.25 0.00 16,779.11 9.23 10-190-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 190 Information Technology Svcs 1,094,140.28 1,081,968.57 0.00 12,171.71 1.11 300 Police Department 10-300-501020 Salaries 4,431,795.92 4,366,436.50 0.00 65,359.42 1.47 10-300-501030 Holiday Pay 140,665.66 93,500.26 0.00 47,165.40 33.53 10-300-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-300-501050 Parttime(wo Benefits) 57,058.36 33,523.47 0.00 23,534.89 41.25 10-300-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-300-501070 Stand-by Plan 5,000.00 4,294.81 0.00 705.19 14.10 10-300-501090 Overtime 309,776.18 256,655.13 0.00 53,121.05 17.15 10-300-501095 Overtime Straight Pay 13,275.00 16,542.45 0.00 -3,267.45 -24.61 10-300-502010 Social Security 384,177.46 343,489.14 0.00 40,688.32 10.59 10-300-502020 Group Health Insurance 838,663.85 789,399.38 0.00 49,264.47 5.87 10-300-502030 Retirement 881,575.31 800,916.13 0.00 80,659.18 9.15 10-300-502040 Workers Compensation 75,085.92 75,085.92 0.00 0.00 0.00 10-300-502050 Life Insurance 5,340.27 5,034.98 0.00 305.29 5.72 10-300-502060 Long Term Disability 13,356.47 12,475.49 0.00 880.98 6.60 10-300-502070 Employee Assistance Prgm 1,976.52 1,867.53 0.00 108.99 5.51 10-300-503010 Awards Program 4,786.00 4,786.00 0.00 0.00 0.00 10-300-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 7,162,532.92 6,804,007.19 0.00 358,525.73 5.01 10-300-511010 Advertising 5,665.00 5,470.50 0.00 194.50 3.43 10-300-511020 Postage 1,395.00 963.25 0.00 431.75 30.95 10-300-512010 Printing 4,152.00 4,344.50 0.00 -192.50 -4.64 10-300-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-300-512030 Photographic Supplies 1,860.00 1,078.67 0.00 781.33 42.01 10-300-513010 Office Supplies 15,670.50 19,511.81 0.00 -3,841.31 -24.51 10-300-514010 Gas 145,000.00 146,012.40 0.00 -1,012.40 -0.70 10-300-514017 COVID-19 0.00 339.16 0.00 -339.16 0.00 10-300-514040 Food 651.00 1,230.13 0.00 -579.13 -88.96 10-300-515040 First Aid Supplies 1,378.00 1,532.60 0.00 -154.60 -11.22 10-300-516010 Ammunition & Firearms Supplies 94,000.00 59,634.43 0.00 34,365.57 36.56 10-300-516020 Dare Program 15,345.00 16,721.60 0.00 -1,376.60 -8.97 10-300-516030 Special Investigation 2,325.00 2,325.00 0.00 0.00 0.00 10-300-516040 Investigations (Grant) 0.00 0.00 0.00 0.00 0.00 10-300-516050 Community Projects 17,307.43 7,231.29 0.00 10,076.14 58.22 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 12 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-300-517010 Operational Supplies 44,278.00 48,008.38 0.00 -3,730.38 -8.42 E10 Materials & Supplies 349,026.93 314,403.72 0.00 34,623.21 9.92 10-300-520030 Dues And Publications 5,400.00 6,358.27 0.00 -958.27 -17.75 10-300-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-300-520070 Training And Education 81,100.00 87,095.60 0.00 -5,995.60 -7.39 10-300-520080 Tuition Reimbursement 11,625.00 23,806.44 0.00 -12,181.44 -104.79 10-300-520090 Recruitment 2,325.00 1,199.45 0.00 1,125.55 48.41 10-300-521040 Medical Claimsservices 6,510.00 9,141.10 0.00 -2,631.10 -40.42 10-300-521050 Medical Services 0.00 0.00 0.00 0.00 0.00 10-300-522020 Professional Services 14,415.00 21,621.49 0.00 -7,206.49 -49.99 10-300-522026 Drug Forfeiture - Justice 0.00 0.00 0.00 0.00 0.00 10-300-522027 Drug Forfeiture - Treasury 0.00 0.00 0.00 0.00 0.00 10-300-522028 Police Evidence Funds 0.00 0.00 0.00 0.00 0.00 10-300-523010 Equipment Rentlease 0.00 1,500.00 0.00 -1,500.00 0.00 10-300-523030 Building Lease 0.00 0.00 0.00 0.00 0.00 10-300-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00 10-300-525020 Sober Driver Program 0.00 0.00 0.00 0.00 0.00 10-300-525050 Police Reserve 0.00 0.00 0.00 0.00 0.00 10-300-529010 Special Events 2,046.00 1,267.28 0.00 778.72 38.06 E15 Contractual Services 123,421.00 151,989.63 0.00 -28,568.63 -23.15 10-300-531010 Electricity 44,640.00 41,392.01 0.00 3,247.99 7.28 10-300-533010 Natural Gas 1,116.00 599.51 0.00 516.49 46.28 10-300-534010 Telephone 24,101.00 16,654.86 0.00 7,446.14 30.90 10-300-535010 Water 3,348.00 3,773.97 0.00 -425.97 -12.72 E20 Utilities 73,205.00 62,420.35 0.00 10,784.65 14.73 10-300-540010 Building & Grounds Maint. 43,700.00 60,130.05 0.00 -16,430.05 -37.60 10-300-541030 Vehicle Wash 9,752.00 8,211.01 0.00 1,540.99 15.80 10-300-544010 K-9 Operations 19,540.00 11,992.49 0.00 7,547.51 38.63 10-300-544015 Care of Animals 0.00 0.00 0.00 0.00 0.00 10-300-544020 Civil Defense 0.00 0.00 0.00 0.00 0.00 10-300-544030 Emerg Mgmt Operations 22,599.00 30,627.16 0.00 -8,028.16 -35.52 10-300-545010 Software Licensemaint 64,843.00 64,841.25 0.00 1.75 0.00 10-300-546010 Clothing Expense 45,134.00 49,603.51 0.00 -4,469.51 -9.90 10-300-546020 Uniform Cleaning 23,715.00 27,285.46 0.00 -3,570.46 -15.06 10-300-547010 Equipment Maintenance 10,000.00 13,762.43 0.00 -3,762.43 -37.62 10-300-547020 Maintenance Agreements 55,344.11 36,165.07 0.00 19,179.04 34.65 10-300-547030 Radio Maintenance 9,300.00 9,178.10 0.00 121.90 1.31 E25 Repairs & Maintenance 303,927.11 311,796.53 0.00 -7,869.42 -2.59 10-300-572010 Purchase Of Vehicles 238,490.10 238,490.10 0.00 0.00 0.00 10-300-572011 Purchase of Vehicles -Lease Pmt 0.00 0.00 0.00 0.00 0.00 10-300-572020 Purchase Of Equipment 215,304.59 205,050.34 0.00 10,254.25 4.76 10-300-572070 MDT Year 2 Equipment 0.00 0.00 0.00 0.00 0.00 10-300-572075 LLEBG Annual Grant Equipment 6,249.00 6,249.00 0.00 0.00 0.00 10-300-572076 LLEBG Stimulus Equipment 0.00 0.00 0.00 0.00 0.00 10-300-572078 BJA COVID Equipment 3,549.62 3,752.40 0.00 -202.78 -5.71 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 13 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-300-572080 DEA Equipment Grant 0.00 0.00 0.00 0.00 0.00 10-300-572085 Bullet Proof Vest Grant 21,149.25 13,754.00 0.00 7,395.25 34.97 10-300-572100 MDT Year 3 Equipment 0.00 0.00 0.00 0.00 0.00 10-300-572110 Jcpd Mdt Equipment 0.00 0.00 0.00 0.00 0.00 10-300-572120 Cole Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572130 Osage B Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572140 Camden Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572150 Callaway Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572160 Fulton Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572170 Eldon Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572180 Miller Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572190 Camdenton Cty Mud 0.00 0.00 0.00 0.00 0.00 10-300-572200 Lake Ozark Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572210 Cole Co Reimbursable Grant Exp 4,166.00 4,166.00 0.00 0.00 0.00 10-300-572310 Software-camdnmilob 0.00 0.00 0.00 0.00 0.00 10-300-572320 Software-morgan Cry 0.00 0.00 0.00 0.00 0.00 10-300-572330 Software jcpdcole Cty 0.00 0.00 0.00 0.00 0.00 10-300-572340 Software-colboone Cty 0.00 0.00 0.00 0.00 0.00 10-300-572350 Software-fultncallaway 0.00 0.00 0.00 0.00 0.00 10-300-572360 Software-vpnfirewl 0.00 0.00 0.00 0.00 0.00 10-300-572370 Software -prof Sery 0.00 0.00 0.00 0.00 0.00 10-300-572410 Project Mgmt Fees 0.00 0.00 0.00 0.00 0.00 10-300-572420 Contingency 0.00 0.00 0.00 0.00 0.00 10-300-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 488,908.56 471,461.84 0.00 17,446.72 3.57 300 Police Department 8,501,021.52 8,116,079.26 0.00 384,942.26 4.53 310 School Resource Officer 10-310-501020 Salaries 430,016.53 428,286.55 0.00 1,729.98 0.40 10-310-501030 Holiday Pay 15,519.25 2,889.00 0.00 12,630.25 81.38 10-310-501090 Overtime 45,106.00 70,947.56 0.00 -25,841.56 -57.29 10-310-501095 Overtime Straight Pay 1,311.00 748.18 0.00 562.82 42.93 10-310-502010 Social Security 35,622.44 35,898.03 0.00 -275.59 -0.77 10-310-502020 Group Health Insurance 89,658.24 79,509.88 0.00 10,148.36 11.32 10-310-502030 Retirement 85,214.46 85,558.52 0.00 -344.06 -0.40 10-310-502040 Workers Compensation 6,552.86 6,552.86 0.00 0.00 0.00 10-310-502050 Life Insurance 489.60 453.96 0.00 35.64 7.28 10-310-502060 Long Term Disability 1,210.29 1,122.89 0.00 87.40 7.22 10-310-502070 Employee Assistance Prgm 174.72 165.18 0.00 9.54 5.46 E05 Personnel Services 710,875.39 712,132.61 0.00 -1,257.22 -0.18 10-310-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-310-516020 Dare Program 0.00 0.00 0.00 0.00 0.00 10-310-517010 Operational Supplies 6,994.46 6,828.84 0.00 165.62 2.37 E10 Materials & Supplies 6,994.46 6,828.84 0.00 165.62 2.37 10-310-520070 Training And Education 4,650.00 3,707.09 0.00 942.91 20.28 10-310-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 14 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable E15 Contractual Services 4,650.00 3,707.09 0.00 942.91 20.28 10-310-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00 10-310-546010 Clothing Expense 5,973.78 6,143.91 0.00 -170.13 -2.85 10-310-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-310-547020 Maintenance Agreements 360.00 0.00 0.00 360.00 100.00 E25 Repairs & Maintenance 6,333.78 6,143.91 0.00 189.87 3.00 10-310-572010 Purchase Of Vehicles 0.00 0.00 0.00 0.00 0.00 10-310-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 310 School Resource Officer 728,853.63 728,812.45 0.00 41.18 0.01 320 M.U.S.T.A.N.G. 10-320-501020 Salaries 98,370.35 104,070.09 0.00 -5,699.74 -5.79 10-320-501030 Holiday Pay 3,714.24 551.65 0.00 3,162.59 85.15 10-320-501090 Overtime 48,735.36 14,878.60 0.00 33,856.76 69.47 10-320-501095 Overtime Straight Pay 0.00 547.34 0.00 -547.34 0.00 10-320-502010 Social Security 8,677.77 8,581.13 0.00 96.64 1.11 10-320-502020 Group Health Insurance 23,027.36 17,508.57 0.00 5,518.79 23.97 10-320-502030 Retirement 20,758.59 21,668.18 0.00 -909.59 -4.38 10-320-502040 Workers Compensation 2,004.39 2,004.39 0.00 0.00 0.00 10-320-502050 Life Insurance 117.50 116.10 0.00 1.40 1.19 10-320-502060 Long Term Disability 289.60 287.28 0.00 2.32 0.80 10-320-502070 Employee Assistance Prgm 43.68 41.29 0.00 2.39 5.47 E05 Personnel Services 205,738.84 170,254.62 0.00 35,484.22 17.25 10-320-514010 Gas 6,000.00 5,970.33 0.00 29.67 0.49 10-320-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-320-516040 Investigations 13,905.36 12,857.92 0.00 1,047.44 7.53 10-320-517010 Operational Supplies 13,921.60 992.98 0.00 12,928.62 92.87 E10 Materials & Supplies 33,826.96 19,821.23 0.00 14,005.73 41.40 10-320-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-320-520070 Training And Education 0.00 0.00 0.00 0.00 0.00 10-320-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-320-522025 Drug Forfeiture - MUSTANG 0.00 0.00 0.00 0.00 0.00 10-320-523010 Equipment Rentlease 19,273.92 14,000.00 0.00 5,273.92 27.36 10-320-523020 Building Lease 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 19,273.92 14,000.00 0.00 5,273.92 27.36 10-320-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00 10-320-546010 Clothing Expense 0.00 0.00 0.00 0.00 0.00 10-320-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-320-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 10-320-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 15 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 320 M.U.S.T.A.N.G. 258,839.72 204,075.85 0.00 54,763.87 21.16 330 Animal Control 10-330-501020 Salaries 355,286.75 299,712.66 0.00 55,574.09 15.64 10-330-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-330-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-330-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-330-501070 Stand-by Plan 4,308.00 3,980.00 0.00 328.00 7.61 10-330-501090 Overtime 1,709.00 5,224.88 0.00 -3,515.88 -205.73 10-330-501095 Overtime Straight Pay 0.00 139.45 0.00 -139.45 0.00 10-330-502010 Social Security 27,639.74 21,547.96 0.00 6,091.78 22.04 10-330-502020 Group Health Insurance 76,144.06 72,365.88 0.00 3,778.18 4.96 10-330-502030 Retirement 46,246.88 29,416.76 0.00 16,830.12 36.39 10-330-502040 Workers Compensation 4,681.08 4,681.08 0.00 0.00 0.00 10-330-502050 Life Insurance 430.85 349.41 0.00 81.44 18.90 10-330-502060 Long Term Disability 1,064.88 865.51 0.00 199.37 18.72 10-330-502070 Employee Assistance Prgm 174.72 165.18 0.00 9.54 5.46 10-330-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 517,685.96 438,448.77 0.00 79,237.19 15.31 10-330-511010 Advertising 111.60 1,950.00 0.00 -1,838.40 -1,647.31 10-330-511020 Postage 110.00 163.60 0.00 -53.60 -48.73 10-330-512010 Printing 1,720.50 1,586.13 0.00 134.37 7.81 10-330-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-330-513010 Office Supplies 1,581.00 1,189.71 0.00 391.29 24.75 10-330-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-330-514030 Small Tools 0.00 0.00 0.00 0.00 0.00 10-330-514040 Food 223.20 171.37 0.00 51.83 23.22 10-330-515040 First Aid Supplies 465.00 278.02 0.00 186.98 40.21 10-330-517010 Operational Supplies 12,015.60 10,369.66 0.00 1,645.94 13.70 E10 Materials & Supplies 16,226.90 15,708.49 0.00 518.41 3.19 10-330-520030 Dues And Publications 1,491.00 274.75 0.00 1,216.25 81.57 10-330-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-330-520070 Training And Education 2,611.00 384.23 0.00 2,226.77 85.28 10-330-521040 Medical Claimsservices 431.52 692.27 0.00 -260.75 -60.43 10-330-522020 Professional Services 6,510.00 3,998.23 0.00 2,511.77 38.58 10-330-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00 10-330-529045 Veterinary Services 5,208.00 40,173.77 0.00 -34,965.77 -671.39 10-330-529050 Spay & Neuter Program 0.00 0.00 0.00 0.00 0.00 10-330-529060 Special Sn Program 0.00 0.00 0.00 0.00 0.00 10-330-529065 Adoption Voucher Program 0.00 0.00 0.00 0.00 0.00 10-330-529067 Animal Shelter Bricks 0.00 0.00 0.00 0.00 0.00 10-330-529068 Animal Shelter Donations 16,965.99 16,965.99 0.00 0.00 0.00 E15 Contractual Services 33,217.51 62,489.24 0.00 -29,271.73 -88.12 10-330-531010 Electricity 22,789.00 24,101.18 0.00 -1,312.18 -5.76 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 16 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-330-533010 Natural Gas 18,000.00 22,636.35 0.00 -4,636.35 -25.76 10-330-534010 Telephone 300.00 567.18 0.00 -267.18 -89.06 10-330-535010 Water 3,800.00 3,980.39 0.00 -180.39 -4.75 E20 Utilities 44,889.00 51,285.10 0.00 -6,396.10 -14.25 10-330-540010 Building & Grounds Maint. 12,600.00 33,786.28 0.00 -21,186.28 -168.15 10-330-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00 10-330-541030 Vehicle Wash 540.00 540.00 0.00 0.00 0.00 10-330-544040 Care Of Animals 43,480.00 51,983.31 0.00 -8,503.31 -19.56 10-330-544050 Animal Food 6,603.00 5,306.34 0.00 1,296.66 19.64 10-330-545010 Software Licensemaint 3,089.96 3,023.53 0.00 66.43 2.15 10-330-546010 Clothing Expense 2,325.00 1,321.56 0.00 1,003.44 43.16 10-330-546020 Uniform Cleaning 0.00 0.00 0.00 0.00 0.00 10-330-547010 Equipment Maintenance 837.00 162.95 0.00 674.05 80.53 10-330-547020 Maintenance Agreements 360.00 360.00 0.00 0.00 0.00 10-330-547030 Radio Maintenance 232.50 81.40 0.00 151.10 64.99 10-330-547040 Crematory Maint & Repair 23,500.00 25,298.00 0.00 -1,798.00 -7.65 E25 Repairs & Maintenance 93,567.46 121,863.37 0.00 -28,295.91 -30.24 10-330-572010 Purchase of Vehicles 25,523.00 0.00 0.00 25,523.00 100.00 10-330-572020 Purchase Of Equipment 25,342.15 20,351.15 0.00 4,991.00 19.69 10-330-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 50,865.15 20,351.15 0.00 30,514.00 59.99 10-330-578069 Animal Shelter 0.00 0.00 0.00 0.00 0.00 E75 Capital Projects 0.00 0.00 0.00 0.00 0.00 330 Animal Control 756,451.98 710,146.12 0.00 46,305.86 6.12 390 9-1-1 Police 10-390-501020 Salaries 889,827.83 907,566.38 0.00 -17,738.55 -1.99 10-390-501030 Holiday Pay 31,176.29 28,141.87 0.00 3,034.42 9.73 10-390-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-390-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-390-501090 Overtime 22,814.00 16,911.85 0.00 5,902.15 25.87 10-390-501095 Overtime Straight Pay 500.00 1,528.05 0.00 -1,028.05 -205.61 10-390-502010 Social Security 72,240.34 68,566.57 0.00 3,673.77 5.09 10-390-502020 Group Health Insurance 200,121.03 196,573.30 0.00 3,547.73 1.77 10-390-502030 Retirement 122,574.19 118,733.27 0.00 3,840.92 3.13 10-390-502040 Workers Compensation 2,719.96 2,719.96 0.00 0.00 0.00 10-390-502050 Life Insurance 1,079.57 1,088.35 0.00 -8.78 -0.81 10-390-502060 Long Term Disability 2,665.08 2,680.25 0.00 -15.17 -0.57 10-390-502070 Employee Assistance Prgm 464.10 438.74 0.00 25.36 5.46 10-390-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 1,346,182.39 1,344,948.59 0.00 1,233.80 0.09 10-390-511010 Advertising 928.00 750.00 0.00 178.00 19.18 10-390-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-390-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 17 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-390-517010 Operational Supplies 6,225.00 9,961.67 0.00 -3,736.67 -60.03 E10 Materials & Supplies 7,153.00 10,711.67 0.00 -3,558.67 -49.75 10-390-520030 Dues And Publications 558.00 267.00 0.00 291.00 52.15 10-390-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-390-520070 Training And Education 4,650.00 6,392.88 0.00 -1,742.88 -37.48 10-390-522020 Professional Services 3,000.00 3,166.87 0.00 -166.87 -5.56 10-390-523010 Equipment Rentlease 98,278.00 94,091.36 0.00 4,186.64 4.26 E15 Contractual Services 106,486.00 103,918.11 0.00 2,567.89 2.41 10-390-531010 Electricity 11,160.00 11,160.00 0.00 0.00 0.00 10-390-533010 Natural Gas 279.00 174.47 0.00 104.53 37.47 10-390-534010 Telephone 0.00 0.00 0.00 0.00 0.00 10-390-535010 Water 837.00 1,034.75 0.00 -197.75 -23.63 E20 Utilities 12,276.00 12,369.22 0.00 -93.22 -0.76 10-390-545010 Software Licensemaint 32,955.00 35,401.08 0.00 -2,446.08 -7.42 10-390-546010 Clothing Expense 5,580.00 2,684.96 0.00 2,895.04 51.88 10-390-546020 Uniform Cleaning 2,976.00 2,964.75 0.00 11.25 0.38 10-390-547010 Equipment Maintenance 2,790.00 610.12 0.00 2,179.88 78.13 10-390-547020 Maintenance Agreements 77,656.34 67,346.68 0.00 10,309.66 13.28 10-390-547030 Radio Maintenance 4,650.00 668.20 0.00 3,981.80 85.63 E25 Repairs & Maintenance 126,607.34 109,675.79 0.00 16,931.55 13.37 10-390-572020 Purchase Of Equipment 83,554.73 53,009.72 0.00 30,545.01 36.56 E70 Capital Purchases 83,554.73 53,009.72 0.00 30,545.01 36.56 390 9-1-1 Police 1,682,259.46 1,634,633.10 0.00 47,626.36 2.83 400 Fire Department 10-400-501020 Salaries 3,901,044.21 3,787,834.17 0.00 113,210.04 2.90 10-400-501030 Holiday Pay 293,571.79 273,127.69 0.00 20,444.10 6.96 10-400-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-400-501080 Step-up Pay 35,000.00 33,195.83 0.00 1,804.17 5.15 10-400-501090 Overtime 41,000.00 60,862.12 0.00 -19,862.12 -48.44 10-400-501095 Overtime Straight Pay 33,000.00 91,250.21 0.00 -58,250.21 -176.52 10-400-502010 Social Security 65,414.80 60,207.34 0.00 5,207.46 7.96 10-400-502020 Group Health Insurance 786,688.12 759,670.34 0.00 27,017.78 3.43 10-400-502030 Retirement 2,062,410.10 1,958,703.05 0.00 103,707.05 5.03 10-400-502040 Workers Compensation 153,030.95 153,030.95 0.00 0.00 0.00 10-400-502050 Life Insurance 4,669.56 4,545.11 0.00 124.45 2.67 10-400-502060 Long Term Disability 11,694.72 11,126.00 0.00 568.72 4.86 10-400-502070 Employee Assistance Prgm 1,659.84 1,569.14 0.00 90.70 5.46 10-400-503010 Awards Program 1,500.00 2,141.75 0.00 -641.75 -42.78 E05 Personnel Services 7,390,684.09 7,197,263.70 0.00 193,420.39 2.62 10-400-511010 Advertising 372.00 485.50 0.00 -113.50 -30.51 10-400-511020 Postage 139.50 109.73 0.00 29.77 21.34 10-400-512010 Printing 790.50 541.00 0.00 249.50 31.56 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 18 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-400-512020 Copies 46.50 0.00 0.00 46.50 100.00 10-400-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-400-513010 Office Supplies 1,395.00 1,329.80 0.00 65.20 4.67 10-400-514010 Gas 47,000.00 56,793.10 0.00 -9,793.10 -20.84 10-400-514017 COVID-19 112,500.00 66,058.66 0.00 46,441.34 41.28 10-400-514020 Chemicals 930.00 538.80 0.00 391.20 42.06 10-400-514030 Small Tools 5,000.00 4,960.16 0.00 39.84 0.80 10-400-514040 Food 0.00 469.32 0.00 -469.32 0.00 10-400-515040 First Aid Supplies 2,046.00 676.97 0.00 1,369.03 66.91 10-400-517010 Operational Supplies 14,000.00 15,555.55 0.00 -1,555.55 -11.11 E10 Materials & Supplies 184,219.50 147,518.59 0.00 36,700.91 19.92 10-400-520030 Dues And Publications 3,373.65 2,799.98 0.00 573.67 17.00 10-400-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-400-520060 Wellness Program 0.00 0.00 0.00 0.00 0.00 10-400-520070 Training And Education 32,427.51 29,268.86 0.00 3,158.65 9.74 10-400-520080 Tuition Reimbursement 8,545.00 7,452.00 0.00 1,093.00 12.79 10-400-520085 Traing-Home Land Security 0.00 0.00 0.00 0.00 0.00 10-400-521040 Medical Claimsservices 36,346.00 35,200.60 0.00 1,145.40 3.15 10-400-522020 Professional Services 1,540.00 1,540.00 0.00 0.00 0.00 10-400-523010 Equipment Rentlease 186.00 47.00 0.00 139.00 74.73 10-400-524010 Trash Collections 93.00 137.76 0.00 -44.76 -48.13 10-400-529010 Special Events 7,250.00 7,307.25 0.00 -57.25 -0.79 10-400-529040 Child Safety Seat Pass -through 2,500.00 1,368.31 0.00 1,131.69 45.27 E15 Contractual Services 92,261.16 85,121.76 0.00 7,139.40 7.74 10-400-531010 Electricity 35,000.00 37,035.51 0.00 -2,035.51 -5.82 10-400-533010 Natural Gas 17,670.00 14,701.37 0.00 2,968.63 16.80 10-400-534010 Telephone 23,250.00 24,204.33 0.00 -954.33 -4.10 10-400-535010 Water 16,740.00 11,170.45 0.00 5,569.55 33.27 E20 Utilities 92,660.00 87,111.66 0.00 5,548.34 5.99 10-400-540010 Building & Grounds Maint. 201,466.53 193,011.04 0.00 8,455.49 4.20 10-400-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-400-546010 Clothing Expense 69,703.50 51,069.47 0.00 18,634.03 26.73 10-400-546020 Uniform Cleaning 500.00 226.00 0.00 274.00 54.80 10-400-547010 Equipment Maintenance 19,927.24 18,748.57 0.00 1,178.67 5.91 10-400-547020 Maintenance Agreements 32,844.00 33,244.49 0.00 -400.49 -1.22 10-400-547030 Radio Maintenance 20,925.00 20,505.95 0.00 419.05 2.00 E25 Repairs & Maintenance 345,366.27 316,805.52 0.00 28,560.75 8.27 10-400-572010 Purchase Of Vehicles 0.00 0.00 0.00 0.00 0.00 10-400-572011 Purchase of Vehicles -Lease Pmt 0.00 0.00 0.00 0.00 0.00 10-400-572020 Purchase Of Equipment 107,000.00 106,085.78 0.00 914.22 0.85 10-400-572021 Purchase of Equipment -ONE TIME 24,640.00 0.00 0.00 24,640.00 100.00 10-400-572022 Fitness -ONE TIME 0.00 0.00 0.00 0.00 0.00 10-400-572060 Fire Grant Equipgear 0.00 0.00 0.00 0.00 0.00 10-400-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 10-400-575004 Fire Apparatus 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 19 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable E70 Capital Purchases 131,640.00 106,085.78 0.00 25,554.22 19.41 400 Fire Department 8,236,831.02 7,939,907.01 0.00 296,924.01 3.60 401 Fire Museum 10-401-531010 Electricity 1,860.00 487.24 0.00 1,372.76 73.80 10-401-533010 Natural Gas 0.00 439.77 0.00 -439.77 0.00 10-401-535010 Water 0.00 187.16 0.00 -187.16 0.00 E20 Utilities 1,860.00 1,114.17 0.00 745.83 40.10 10-401-540010 Building & Grounds Maint. 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 401 Fire Museum 1,860.00 1,114.17 0.00 745.83 40.10 500 Public Works 10-500-501020 Salaries 0.00 0.00 0.00 0.00 0.00 10-500-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-500-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-500-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-500-502010 Social Security 0.00 0.00 0.00 0.00 0.00 10-500-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00 10-500-502030 Retirement 0.00 0.00 0.00 0.00 0.00 10-500-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00 10-500-502050 Life Insurance 0.00 0.00 0.00 0.00 0.00 10-500-502060 Long Term Disability 0.00 0.00 0.00 0.00 0.00 10-500-502070 Employee Assistance Prgm 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 0.00 0.00 0.00 0.00 0.00 10-500-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-500-511020 Postage 0.00 0.00 0.00 0.00 0.00 10-500-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-500-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-500-513010 Office Supplies 0.00 0.00 0.00 0.00 0.00 10-500-514040 Food 0.00 0.00 0.00 0.00 0.00 10-500-517010 Operational Supplies 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 0.00 0.00 0.00 0.00 0.00 10-500-520030 Dues And Publications 0.00 0.00 0.00 0.00 0.00 10-500-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-500-520070 Training And Education 0.00 0.00 0.00 0.00 0.00 10-500-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-500-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-500-527010 Comm Sery Projects 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 0.00 0.00 0.00 0.00 0.00 10-500-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 20 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-500-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 10-500-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 10-500-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 500 Public Works 0.00 0.00 0.00 0.00 0.00 520 Plan & Protect Svcs-Admin 10-520-501020 Salaries 243,663.07 219,642.07 0.00 24,021.00 9.86 10-520-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-520-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-520-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-520-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-520-502010 Social Security 14,331.68 16,510.66 0.00 -2,178.98 -15.20 10-520-502020 Group Health Insurance 27,393.78 27,816.17 0.00 -422.39 -1.54 10-520-502030 Retirement 23,979.80 25,335.26 0.00 -1,355.46 -5.65 10-520-502040 Workers Compensation 196.90 196.90 0.00 0.00 0.00 10-520-502050 Life Insurance 225.22 256.75 0.00 -31.53 -14.00 10-520-502060 Long Term Disability 486.17 561.28 0.00 -75.11 -15.45 10-520-502070 Employee Assistance Prgm 65.52 61.93 0.00 3.59 5.48 10-520-503010 Awards Program 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 310,342.14 290,381.02 0.00 19,961.12 6.43 10-520-511010 Advertising 100.00 0.00 0.00 100.00 100.00 10-520-511020 Postage 75.00 77.11 0.00 -2.11 -2.81 10-520-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-520-512020 Copies 0.00 0.07 0.00 -0.07 0.00 10-520-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-520-513010 Office Supplies 850.00 1,092.59 0.00 -242.59 -28.54 10-520-514010 Gas 11,000.00 10,982.22 0.00 17.78 0.16 10-520-514017 COVID-19 0.00 24,855.61 0.00 -24,855.61 0.00 10-520-514030 Small Tools 0.00 0.00 0.00 0.00 0.00 10-520-515040 First Aid Supplies 0.00 0.00 0.00 0.00 0.00 10-520-517010 Operational Supplies 500.00 577.43 0.00 -77.43 -15.49 E10 Materials & Supplies 12,525.00 37,585.03 0.00 -25,060,03 -200.08 10-520-520030 Dues And Publications 1,200.00 1,255.00 0.00 -55.00 -4.58 10-520-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-520-520070 Training And Education 1,800.00 475.85 0.00 1,324.15 73.56 10-520-522020 Professional Services 4,000.00 388.00 0.00 3,612.00 90.30 E15 Contractual Services 7,000.00 2,118.85 0.00 4,881.15 69.73 10-520-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-520-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-520-547020 Maintenance Agreements 1.152.00 934.24 0.00 217.76 18.90 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 21 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable E25 Repairs & Maintenance 1,152.00 934.24 0.00 217.76 18.90 10-520-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 520 Plan & Protect Svcs-Admin 331,019.14 331,019.14 0.00 0.00 0.00 521 Plan & Protect Svcs -Planning 10-521-501020 Salaries 119,881.07 99,337.70 0.00 20,543.37 17.14 10-521-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-521-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-521-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-521-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-521-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-521-502010 Social Security 10,808.00 7,435.29 0.00 3,372.71 31.21 10-521-502020 Group Health Insurance 31,454.13 13,807.46 0.00 17,646.67 56.10 10-521-502030 Retirement 18,083.98 9,748.33 0.00 8,335.65 46.09 10-521-502040 Workers Compensation 158.35 158.35 0.00 0.00 0.00 10-521-502050 Life Insurance 170.87 105.34 0.00 65.53 38.35 10-521-502060 Long Term Disability 422.38 261.70 0.00 160.68 38.04 10-521-502070 Employee Assistance Prgm 58.97 55.75 0.00 3.22 5.46 10-521-503010 Awards Program 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 181,037.75 130,909.92 0.00 50,127.83 27.69 10-521-511010 Advertising 4,000.00 3,464.00 0.00 536.00 13.40 10-521-511020 Postage 500.00 135.63 0.00 364.37 72.87 10-521-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-521-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-521-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-521-513010 Office Supplies 800.00 632.93 0.00 167.07 20.88 10-521-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-521-514040 Food 200.00 0.00 0.00 200.00 100.00 10-521-515040 First Aid Supplies 0.00 0.00 0.00 0.00 0.00 10-521-517010 Operational Supplies 1,500.00 560.43 0.00 939.57 62.64 E10 Materials & Supplies 7,000.00 4,792.99 0.00 2,207.01 31.53 10-521-520030 Dues And Publications 14,300.00 14,042.49 0.00 257.51 1.80 10-521-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-521-520070 Training And Education 2,400.00 426.77 0.00 1,973.23 82.22 10-521-520080 Tuition Reimbursement 3,642.00 0.00 0.00 3,642.00 100.00 10-521-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-521-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 20,342.00 14,469.26 0.00 5,872.74 28.87 10-521-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-521-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-521-547020 Maintenance Aereements 1.630.00 1.534.79 0.00 95.21 5.84 GL - Trial Balance by Acct Type and Full Aect Number (O1/14/2022 - 10:01 AM) Page 22 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable E25 Repairs & Maintenance 1,630.00 1,534.79 0.00 95.21 5.84 10-521-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 521 Plan & Protect Svcs -Planning 210,009.75 151,706.96 0.00 58,302.79 27.76 522 Plan & Protect Svcs-MPO 10-522-501020 Salaries 122,934.53 122,933.77 0.00 0.76 0.00 10-522-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-522-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-522-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-522-502010 Social Security 9,404.49 9,325.41 0.00 79.08 0.84 10-522-502020 Group Health Insurance 18,724.32 18,553.82 0.00 170.50 0.91 10-522-502030 Retirement 15,735.62 15,782.87 0.00 -47.25 -0.30 10-522-502040 Workers Compensation 102.55 102.55 0.00 0.00 0.00 10-522-502050 Life Insurance 148.10 148.26 0.00 -0.16 -0.11 10-522-502060 Long Term Disability 365.96 367.48 0.00 -1.52 -0.42 10-522-502070 Employee Assistance Prgm 50.23 47.48 0.00 2.75 5.47 E05 Personnel Services 167,465.80 167,261.64 0.00 204.16 0.12 10-522-511010 Advertising 2,520.00 1,289.00 0.00 1,231.00 48.85 10-522-511020 Postage 200.00 107.61 0.00 92.39 46.20 10-522-512010 Printing 125.00 0.00 0.00 125.00 100.00 10-522-512020 Copies 10.00 0.00 0.00 10.00 100.00 10-522-513010 Office Supplies 1,000.00 577.73 0.00 422.27 42.23 10-522-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-522-514040 Food 250.00 0.00 0.00 250.00 100.00 10-522-517010 Operational Supplies 1,000.00 21.13 0.00 978.87 97.89 E10 Materials & Supplies 5,105.00 1,995.47 0.00 3,109.53 60.91 10-522-520030 Dues And Publications 1,500.00 616.00 0.00 884.00 58.93 10-522-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-522-520070 Training And Education 6,000.00 37.50 0.00 5,962.50 99.38 10-522-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-522-522020 Professional Services 40,000.00 32,000.00 0.00 8,000.00 20.00 10-522-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 47,500.00 32,653.50 0.00 14,846.50 31.26 10-522-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-522-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-522-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-522-547020 Maintenance Agreements 2,400.00 2,040.33 0.00 359.67 14.99 10-522-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 2,400.00 2,040.33 0.00 359.67 14.99 10-522-572020 Purchase Of Eauipment 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Aect Number (01/14/2022 - 10:01 AM) Page 23 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 522 Plan & Protect Svcs-MPO 222,470.80 203,950.94 0.00 18,519.86 8.32 530 Plan & Protect Svc-RedevGrant 10-530-501020 Salaries 46,273.40 67,419.29 0.00 -21,145.89 -45.70 10-530-501050 Parttime (wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-530-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-530-502010 Social Security 3,539.91 4,577.22 0.00 -1,037.31 -29.30 10-530-502020 Group Health Insurance 11,720.23 13,074.87 0.00 -1,354.64 -11.56 10-530-502030 Retirement 5,922.99 7,310.88 0.00 -1,387.89 -23.43 10-530-502040 Workers Compensation 58.08 58.08 0.00 0.00 0.00 10-530-502050 Life Insurance 55.08 80.35 0.00 -25.27 -45.88 10-530-502060 Long Tenn Disability 137.82 198.15 0.00 -60.33 -43.77 10-530-502070 Employee Assistance Prgm 21.84 23.28 0.00 -1.44 -6.59 E05 Personnel Services 67,729.35 92,742.12 0.00 -25,012.77 -36.93 10-530-511010 Advertising 500.00 521.50 0.00 -21.50 -4.30 10-530-511020 Postage 150.00 48.47 0.00 101.53 67.69 10-530-512010 Printing 50.00 0.00 0.00 50.00 100.00 10-530-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-530-513010 Office Supplies 500.00 362.27 0.00 137.73 27.55 10-530-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-530-517010 Operational Supplies 500.00 1,066.21 0.00 -566.21 -113.24 E10 Materials & Supplies 1,700.00 1,998.45 0.00 -298.45 -17.56 10-530-520030 Dues And Publications 700.00 295.00 0.00 405.00 57.86 10-530-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-530-520070 Training And Education 2,250.00 1,054.54 0.00 1,195.46 53.13 10-530-522020 Professional Services 250.00 0.00 0.00 250.00 100.00 10-530-524020 Recycle Collectprocess 0.00 0.00 0.00 0.00 0.00 10-530-524024 Mid-Mo Solid Wast Mgmt Dist 0.00 0.00 0.00 0.00 0.00 10-530-524025 Glass Recycling 0.00 0.00 0.00 0.00 0.00 10-530-524026 Household Hazardous Waste 19,800.00 6,370.67 0.00 13,429.33 67.82 10-530-524027 Portable Recycling 0.00 0.00 0.00 0.00 0.00 10-530-524028 Misc Recycling 1,000.00 1,163.60 0.00 -163.60 -16.36 10-530-524029 Recycling Education 9,000.00 0.00 0.00 9,000.00 100.00 10-530-526060 Refund of Grant Proceeds 78,805.90 0.00 0.00 78,805.90 100.00 10-530-528085 Fair Housing Assistance Prog 400.00 0.00 0.00 400.00 100.00 E15 Contractual Services 112,205.90 8,883.81 0.00 103,322.09 92.08 10-530-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-530-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-530-547020 Maintenance Agreements 341.55 539.26 0.00 -197.71 -57.89 E25 Repairs & Maintenance 341.55 539.26 0.00 -197.71 -57.89 10-530-550020 NRA-Residential 60.000.00 54.730.54 0.00 5.269.46 8.78 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 24 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-530-550030 NRA-Commercial Facade 10,000.00 7,451.25 0.00 2,548.75 25.49 10-530-550031 Historic Preservation Grant 23,000.00 0.00 0.00 23,000.00 100.00 10-530-550032 NRA-Rental Facade 15,000.00 1,972.73 0.00 13,027.27 86.85 10-530-550033 HPF Grant -Structural Survey 0.00 0.00 0.00 0.00 0.00 10-530-550035 Old Town Redev Committee 0.00 0.00 0.00 0.00 0.00 10-530-550037 Historic Preservation Comm 250.00 0.00 0.00 250.00 100.00 10-530-550039 Historic Preservation Grant 23,000.00 0.00 0.00 23,000.00 100.00 10-530-550050 Neighb Stablization Prog 0.00 0.00 0.00 0.00 0.00 10-530-550055 HERO 0.00 0.00 0.00 0.00 0.00 10-530-550060 MSP 0.00 0.00 0.00 0.00 0.00 10-530-550066 HPF-Historic Context 50,000.00 0.00 0.00 50,000.00 100.00 10-530-550067 HPF-P Bruhn Revitalization 0.00 0.00 0.00 0.00 0.00 10-530-550090 Hazard Mitigation 0.00 0.00 0.00 0.00 0.00 E30 Other Operating Expenses 181,250.00 64,154.52 0.00 117,095.48 64.60 530 Plan & Protect Svc-RedevGrant 363,226.80 168,318.16 0.00 194,908.64 53.66 531 Plan & Protect Svcs -Build Reg 10-531-501020 Salaries 0.00 0.00 0.00 0.00 0.00 10-531-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-531-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-531-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-531-502010 Social Security 0.00 0.00 0.00 0.00 0.00 10-531-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00 10-531-502030 Retirement 0.00 0.00 0.00 0.00 0.00 10-531-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00 10-531-502050 Life Insurance 0.00 0.00 0.00 0.00 0.00 10-531-502060 Long Term Disability 0.00 0.00 0.00 0.00 0.00 10-531-502070 Employee Assistance Prgm 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 0.00 0.00 0.00 0.00 0.00 10-531-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-531-511020 Postage 0.00 0.00 0.00 0.00 0.00 10-531-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-531-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-531-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-531-513010 Office Supplies 0.00 0.00 0.00 0.00 0.00 10-531-514030 Small Tools 0.00 0.00 0.00 0.00 0.00 10-531-515040 First Aid Supplies 0.00 0.00 0.00 0.00 0.00 10-531-517010 Operational Supplies 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 0.00 0.00 0.00 0.00 0.00 10-531-520030 Dues And Publications 0.00 0.00 0.00 0.00 0.00 10-531-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-531-520070 Training And Education 0.00 0.00 0.00 0.00 0.00 10-531-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-531-522021 Abatement 0.00 0.00 0.00 0.00 0.00 10-531-522022 Demo 0.00 0.00 0.00 0.00 0.00 10-531-522070 Legal Services 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 25 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-531-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-531-529020 Historic Preservation Corn 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 0.00 0.00 0.00 0.00 0.00 10-531-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-531-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-531-546010 Clothing Expense 0.00 0.00 0.00 0.00 0.00 10-531-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-531-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00 10-531-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 10-531-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 531 Plan & Protect Svcs -Build Reg 0.00 0.00 0.00 0.00 0.00 532 Plan & Protect Svcs -Env Health 10-532-501020 Salaries 183,296.93 183,296.16 0.00 0.77 0.00 10-532-501050 Parttime (wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-532-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-532-501070 Stand-by Plan 0.00 0.00 0.00 0.00 0.00 10-532-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-532-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-532-502010 Social Security 14,022.21 12,732.40 0.00 1,289.81 9.20 10-532-502020 Group Health Insurance 34,954.14 34,146.48 0.00 807.66 2.31 10-532-502030 Retirement 23,462.01 23,532.86 0.00 -70.85 -0.30 10-532-502040 Workers Compensation 3,753.42 3,753.42 0.00 0.00 0.00 10-532-502050 Life Insurance 219.10 219.00 0.00 0.10 0.05 10-532-502060 Long Term Disability 546.15 545.10 0.00 1.05 0.19 10-532-502070 Employee Assistance Prgm 65.52 61.93 0.00 3.59 5.48 10-532-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 260,319.48 258,287.35 0.00 2,032.13 0.78 10-532-511010 Advertising 90.00 45.00 0.00 45.00 50.00 10-532-511020 Postage 150.00 59.39 0.00 90.61 60.41 10-532-512010 Printing 20.00 0.00 0.00 20.00 100.00 10-532-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-532-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-532-513010 Office Supplies 1,300.00 1,307.63 0.00 -7.63 -0.59 10-532-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-532-514030 Small Tools 50.00 0.00 0.00 50.00 100.00 10-532-515030 Insect Control 0.00 0.00 0.00 0.00 0.00 10-532-515040 First Aid Supplies 15.00 0.00 0.00 15.00 100.00 10-532-517010 Operational Supplies 1,000.00 937.83 0.00 62.17 6.22 E10 Materials & Supplies 2,625.00 2,349.85 0.00 275.15 10.48 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 26 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-532-520030 Dues And Publications 900.00 628.00 0.00 272.00 30.22 10-532-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-532-520070 Training And Education 1,000.00 75.00 0.00 925.00 92.50 10-532-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00 10-532-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-532-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-532-524020 Recycle Collectprocess 0.00 0.00 0.00 0.00 0.00 10-532-524025 Glass Recycling 0.00 0.00 0.00 0.00 0.00 10-532-524026 Household Hazardous Waste 0.00 0.00 0.00 0.00 0.00 10-532-524027 INACTIVE - Portable Recycling 0.00 0.00 0.00 0.00 0.00 10-532-524028 Misc Recycling 0.00 0.00 0.00 0.00 0.00 10-532-524030 Compost Services 196,800.00 196,800.00 0.00 0.00 0.00 10-532-529010 Special Events 600.00 145.10 0.00 454.90 75.82 10-532-529020 Historic Preservation Com 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 199,300.00 197,648.10 0.00 1,651.90 0.83 10-532-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-532-540060 Cemetery Maintenance 35,748.00 34,749.22 0.00 998.78 2.79 10-532-540065 Cemetery Restoration 0.00 0.00 0.00 0.00 0.00 10-532-541030 Vehicle Wash 1,290.00 1,284.00 0.00 6.00 0.47 10-532-546010 Clothing Expense 1,080.00 1,044.42 0.00 35.58 3.29 10-532-547010 Equipment Maintenance 40.00 0.00 0.00 40.00 100.00 10-532-547020 Maintenance Agreements 770.00 1,035.74 0.00 -265.74 -34.51 10-532-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 38,928.00 38,113.38 0.00 814.62 2.09 10-532-572010 Purchase of Vehicles 0.00 0.00 0.00 0.00 0.00 10-532-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 532 Plan & Protect Svcs -Env Health 501,172.48 496,398.68 0.00 4,773.80 0.95 533 PPS - Prop MaintCode Enforce 10-533-501020 Salaries 171,566.26 174,348.72 0.00 -2,782.46 -1.62 10-533-501050 Parttime(wo Benefits) 30,000.00 22,226.05 0.00 7,773.95 25.91 10-533-501060 Seasonal Salaries 0.00 2,833.60 0.00 -2,833.60 0.00 10-533-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-533-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-533-502010 Social Security 15,419.82 14,683.81 0.00 736.01 4.77 10-533-502020 Group Health Insurance 31,986.67 31,240.11 0.00 746.56 2.33 10-533-502030 Retirement 21,960.48 22,608.87 0.00 -648.39 -2.95 10-533-502040 Workers Compensation 2,257.38 2,257.38 0.00 0.00 0.00 10-533-502050 Life Insurance 181.40 191.43 0.00 -10.03 -5.53 10-533-502060 Long Term Disability 499.39 525.99 0.00 -26.60 -5.33 10-533-502070 Employee Assistance Prgm 76.44 72.26 0.00 4.18 5.47 E05 Personnel Services 273,947.84 270,988.22 0.00 2,959.62 1.08 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 27 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-533-511010 Advertising 100.00 168.00 0.00 -68.00 -68.00 10-533-511020 Postage 2,300.00 1,230.47 0.00 1,069.53 46.50 10-533-512010 Printing 300.00 0.00 0.00 300.00 100.00 10-533-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-533-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-533-513010 Office Supplies 1,000.00 1,000.00 0.00 0.00 0.00 10-533-514017 COVID-19 0.00 701.37 0.00 -701.37 0.00 10-533-514030 Small Tools 125.00 115.99 0.00 9.01 7.21 10-533-515040 First Aid Supplies 15.00 0.00 0.00 15.00 100.00 10-533-517010 Operational Supplies 1,350.00 1,383.90 0.00 -33.90 -2.51 E10 Materials & Supplies 5,190.00 4,599.73 0.00 590.27 11.37 10-533-520030 Dues And Publications 500.00 792.00 0.00 -292.00 -58.40 10-533-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-533-520070 Training And Education 1,400.00 525.54 0.00 874.46 62.46 10-533-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-533-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-533-522021 Abatement 28,000.00 35,131.58 0.00 -7,131.58 -25.47 10-533-522022 Demo 407,849.00 197,066.43 0.00 210,782.57 51.68 10-533-522031 Dangerous Bldg Escrow Expenses 0.00 0.00 0.00 0.00 0.00 10-533-522070 Legal Services 0.00 0.00 0.00 0.00 0.00 10-533-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-533-529020 Historic Preservation Comm 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 437,749.00 233,515.55 0.00 204,233.45 46.66 10-533-534010 Telephone 3,701.40 2,789.00 0.00 912.40 24.65 E20 Utilities 3,701.40 2,789.00 0.00 912.40 24.65 10-533-541030 Vehicle Wash 270.00 270.00 0.00 0.00 0.00 10-533-546010 Clothing Expense 1,280.00 1,243.52 0.00 36.48 2.85 10-533-547010 Equipment Maintenance 30.00 0.00 0.00 30.00 100.00 10-533-547020 Maintenance Agreements 13,587.00 4,899.24 0.00 8,687.76 63.94 10-533-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 15,167.00 6,412.76 0.00 8,754.24 57.72 10-533-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 533 PPS - Prop MaintCode Enforce 735,755.24 518,305.26 0.00 217,449.98 29.55 534 Plan & Protect Svcs -Bldg Regs 10-534-501020 Salaries 251,425.17 243,206.63 0.00 8,218.54 3.27 10-534-501050 Parttime(wo Benefits) 0.00 195.00 0.00 -195.00 0.00 10-534-501060 Seasonal Salaries 0.00 14,421.30 0.00 -14,421.30 0.00 10-534-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-534-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-534-502010 Social Security 25,072.57 18,308.71 0.00 6,763.86 26.98 10-534-502020 Group Health Insurance 70,046.46 55,058.84 0.00 14,987.62 21.40 10-534-502030 Retirement 41,951.50 30,777.72 0.00 11,173.78 26.63 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 28 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-534-502040 Workers Compensation 4,756.07 4,756.07 0.00 0.00 0.00 10-534-502050 Life Insurance 391.68 286.30 0.00 105.38 26.90 10-534-502060 Long Term Disability 968.67 708.68 0.00 259.99 26.84 10-534-502070 Employee Assistance Prgm 131.04 123.88 0.00 7.16 5.46 10-534-503020 Unemployment Compensation 0.00 2,600.00 0.00 -2,600.00 0.00 E05 Personnel Services 394,743.16 370,443.13 0.00 24,300.03 6.16 10-534-511010 Advertising 100.00 725.30 0.00 -625.30 -625.30 10-534-511020 Postage 1,100.00 719.86 0.00 380.14 34.56 10-534-512010 Printing 100.00 0.00 0.00 100.00 100.00 10-534-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-534-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-534-513010 Office Supplies 900.00 1,065.00 0.00 -165.00 -18.33 10-534-514017 COVID-19 23,513.00 7,406.20 0.00 16,106.80 68.50 10-534-514030 Small Tools 100.00 48.98 0.00 51.02 51.02 10-534-515040 First Aid Supplies 15.00 0.00 0.00 15.00 100.00 10-534-517010 Operational Supplies 1,800.00 1,066.00 0.00 734.00 40.78 E10 Materials & Supplies 27,628.00 11,031.34 0.00 16,596.66 60.07 10-534-520030 Dues And Publications 3,000.00 1,505.74 0.00 1,494.26 49.81 10-534-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-534-520070 Training And Education 5,000.00 2,322.20 0.00 2,677.80 53.56 10-534-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-534-522021 Abatement 0.00 0.00 0.00 0.00 0.00 10-534-522022 Demo 0.00 0.00 0.00 0.00 0.00 10-534-522070 Legal Services 0.00 0.00 0.00 0.00 0.00 10-534-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-534-529020 Historic Preservation Comm 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 8,000.00 3,827.94 0.00 4,172.06 52.15 10-534-534010 Telephone 1,200.00 2,863.56 0.00 -1,663.56 -138.63 E20 Utilities 1,200.00 2,863.56 0.00 -1,663.56 -138.63 10-534-541030 Vehicle Wash 270.00 270.00 0.00 0.00 0.00 10-534-546010 Clothing Expense 1,180.00 1,174.26 0.00 5.74 0.49 10-534-547010 Equipment Maintenance 20.00 0.00 0.00 20.00 100.00 10-534-547020 Maintenance Agreements 16,050.00 892.62 0.00 15,157.38 94.44 10-534-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 17,520.00 2,336.88 0.00 15,183.12 86.66 10-534-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 534 Plan & Protect Svcs -Bldg Regs 449,091.16 390,502.85 0.00 58,588.31 13.05 535 Public Works -Central Maintenan 10-535-501020 Salaries 360,379.67 360,379.96 0.00 -0.29 0.00 10-535-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-535-501050 Parttime(wo Benefits) 4.000.00 2.047.12 0.00 1.952.88 48.82 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 29 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-535-501070 Stand-by Plan 0.00 0.00 0.00 0.00 0.00 10-535-501090 Overtime 4,500.00 3,893.25 0.00 606.75 13.48 10-535-501095 Overtime Straight Pay 500.00 336.39 0.00 163.61 32.72 10-535-502010 Social Security 28,257.55 26,475.95 0.00 1,781.60 6.30 10-535-502020 Group Health Insurance 78,239.06 77,168.97 0.00 1,070.09 1.37 10-535-502030 Retirement 46,768.60 46,809.03 0.00 -40.43 -0.09 10-535-502040 Workers Compensation 4,469.36 4,469.36 0.00 0.00 0.00 10-535-502050 Life Insurance 436.97 435.75 0.00 1.22 0.28 10-535-502060 Long Term Disability 1,079.32 1,077.06 0.00 2.26 0.21 10-535-502070 Employee Assistance Prgm 152.88 144.51 0.00 8.37 5.47 10-535-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 528,783.41 523,237.35 0.00 5,546.06 1.05 10-535-511010 Advertising 80.00 0.00 0.00 80.00 100.00 10-535-511020 Postage 50.00 2.00 0.00 48.00 96.00 10-535-512020 Copies 10.00 0.00 0.00 10.00 100.00 10-535-513010 Office Supplies 1,500.00 1,850.70 0.00 -350.70 -23.38 10-535-514011 Gas, Oil, & Antifreeze 0.00 0.00 0.00 0.00 0.00 10-535-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-535-514030 Small Tools 7,000.00 2,422.82 0.00 4,577.18 65.39 10-535-517010 Operational Supplies 5,000.00 6,113.54 0.00 -1,113.54 -22.27 E10 Materials & Supplies 13,640.00 10,389.06 0.00 3,250.94 23.83 10-535-520030 Dues And Publications 350.00 180.00 0.00 170.00 48.57 10-535-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-535-520070 Training And Education 2,000.00 0.00 0.00 2,000.00 100.00 10-535-521005 Tank Insurance 500.00 500.00 0.00 0.00 0.00 10-535-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00 10-535-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-535-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 2,850.00 680.00 0.00 2,170.00 76.14 10-535-531010 Electricity 5,660.00 5,971.03 0.00 -311.03 -5.50 10-535-533010 Natural Gas 4,417.00 2,140.28 0.00 2,276.72 51.54 10-535-534010 Telephone 220.00 34.00 0.00 186.00 84.55 10-535-535010 Water 1,442.00 1,236.80 0.00 205.20 14.23 E20 Utilities 11,739.00 9,382.11 0.00 2,356.89 20.08 10-535-540010 Building & Grounds Maint. 14,983.00 20,196.02 0.00 -5,213.02 -34.79 10-535-541010 Veh & Equip Parts Etc 597,200.00 598,401.53 0.00 -1,201.53 -0.20 10-535-541015 Vehicle Hail Damage Repair 144,817.98 130,929.59 0.00 13,888.39 9.59 10-535-546010 Clothing Expense 5,500.00 9,148.43 0.00 -3,648.43 -66.34 10-535-547010 Equipment Maintenance 1,000.00 759.50 0.00 240.50 24.05 10-535-547020 Maintenance Agreements 13,120.00 16,711.58 0.00 -3,591.58 -27.37 10-535-547030 Radio Maintenance 100.00 0.00 0.00 100.00 100.00 E25 Repairs & Maintenance 776,720.98 776,146.65 0.00 574.33 0.07 10-535-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 30 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 535 Public Works -Central Maintenan 1,333,733.39 1,319,835.17 0.00 13,898.22 1.04 540 Public Works-Admin 10-540-501020 Salaries 223,146.93 219,827.25 0.00 3,319.68 1.49 10-540-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-540-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-540-502010 Social Security 17,070.74 16,706.95 0.00 363.79 2.13 10-540-502020 Group Health Insurance 28,540.74 20,448.60 0.00 8,092.14 28.35 10-540-502030 Retirement 28,562.81 28,649.24 0.00 -86.43 -0.30 10-540-502040 Workers Compensation 219.23 219.23 0.00 0.00 0.00 10-540-502050 Life Insurance 268.06 267.00 0.00 1.06 0.40 10-540-502060 Long Term Disability 541.50 536.13 0.00 5.37 0.99 10-540-502070 Employee Assistance Prgm 65.52 61.93 0.00 3.59 5.48 E05 Personnel Services 298,415.53 286,716.33 0.00 11,699.20 3.92 10-540-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-540-511020 Postage 200.00 0.00 0.00 200.00 100.00 10-540-512010 Printing 200.00 0.00 0.00 200.00 100.00 10-540-512020 Copies 100.00 0.00 0.00 100.00 100.00 10-540-513010 Office Supplies 1,000.00 0.00 0.00 1,000.00 100.00 10-540-514010 Gas 80,000.00 80,011.78 0.00 -11.78 -0.01 10-540-514017 COVID-19 0.00 2,628.56 0.00 -2,628.56 0.00 10-540-514040 Food 200.00 1,134.51 0.00 -934.51 -467.26 10-540-517010 Operational Supplies 300.00 0.00 0.00 300.00 100.00 E10 Materials & Supplies 82,000.00 83,774.85 0.00 -1,774.85 -2.16 10-540-520030 Dues And Publications 849.39 849.39 0.00 0.00 0.00 10-540-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-540-520070 Training And Education 2,800.61 523.00 0.00 2,277.61 81.33 10-540-522020 Professional Services 200.00 0.00 0.00 200.00 100.00 10-540-527010 Comm Sery Projects 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 3,850.00 1,372.39 0.00 2,477.61 64.35 10-540-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-540-547020 Maintenance Agreements 400.00 271.94 0.00 128.06 32.02 E25 Repairs & Maintenance 400.00 271.94 0.00 128.06 32.02 10-540-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 540 Public Works-Admin 384,665.53 372,135.51 0.00 12,530.02 3.26 541 Public Works -Engineering 10-541-501020 Salaries 791,470.27 801,962.34 0.00 -10,492.07 -1.33 10-541-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-541-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 31 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-541-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-541-501080 Step-up Pay 0.00 0.00 0.00 0.00 0.00 10-541-501090 Overtime 400.00 1,501.07 0.00 -1,101.07 -275.27 10-541-501095 Overtime Straight Pay 0.00 252.25 0.00 -252.25 0.00 10-541-502010 Social Security 63,653.38 57,414.41 0.00 6,238.97 9.80 10-541-502020 Group Health Insurance 136,643.93 127,130.86 0.00 9,513.07 6.96 10-541-502030 Retirement 106,504.99 99,981.37 0.00 6,523.62 6.13 10-541-502040 Workers Compensation 6,055.72 6,055.72 0.00 0.00 0.00 10-541-502050 Life Insurance 998.78 933.98 0.00 64.80 6.49 10-541-502060 Long Term Disability 2,416.91 2,310.33 0.00 106.58 4.41 10-541-502070 Employee Assistance Prgm 262.08 247.76 0.00 14.32 5.46 10-541-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 1,108,406.06 1,097,790.09 0.00 10,615.97 0.96 10-541-511010 Advertising 400.00 438.75 0.00 -38.75 -9.69 10-541-511020 Postage 350.00 79.25 0.00 270.75 77.36 10-541-512010 Printing 0.00 87.00 0.00 -87.00 0.00 10-541-512020 Copies 50.00 0.11 0.00 49.89 99.78 10-541-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-541-513010 Office Supplies 4,000.00 891.86 0.00 3,108.14 77.70 10-541-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-541-514030 Small Tools 200.00 0.00 0.00 200.00 100.00 10-541-514040 Food 150.00 119.77 0.00 30.23 20.15 10-541-515040 First Aid Supplies 150.00 64.29 0.00 85.71 57.14 10-541-515070 Const & Inspect Supplies 1,000.00 377.95 0.00 622.05 62.21 10-541-515080 Surveying Supplies 1,500.00 448.59 0.00 1,051.41 70.09 10-541-517010 Operational Supplies 1,900.00 1,733.65 0.00 166.35 8.76 E10 Materials & Supplies 9,700.00 4,241.22 0.00 5,458.78 56.28 10-541-520030 Dues And Publications 4,000.00 3,271.00 0.00 729.00 18.23 10-541-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-541-520070 Training And Education 4,000.00 1,120.94 0.00 2,879.06 71.98 10-541-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-541-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00 10-541-522020 Professional Services 500.00 189.00 0.00 311.00 62.20 10-541-522055 Stormwater Compliance 500.00 0.00 0.00 500.00 100.00 E15 Contractual Services 9,000.00 4,580.94 0.00 4,419.06 49.10 10-541-534010 Telephone 500.00 714.84 0.00 -214.84 -42.97 E20 Utilities 500.00 714.84 0.00 -214.84 -42.97 10-541-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00 10-541-541030 Vehicle Wash 1,000.00 960.00 0.00 40.00 4.00 10-541-546010 Clothing Expense 1,500.00 1,822.01 0.00 -322.01 -21.47 10-541-547010 Equipment Maintenance 1,000.00 615.00 0.00 385.00 38.50 10-541-547020 Maintenance Agreements 9,800.00 9,305.84 0.00 494.16 5.04 10-541-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 13,300.00 12,702.85 0.00 597.15 4.49 GL - Trial Balance by Acct Type and Full Acct Number (01/14/2022 - 10:01 AM) Page 32 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-541-572010 Purchase of Vehicles 0.00 0.00 0.00 0.00 0.00 10-541-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 10-541-576031 Misc Stormwater Projects 0.00 0.00 0.00 0.00 0.00 10-541-576035 SidewalkGreenway-JCMG 0.00 0.00 0.00 0.00 0.00 E75 Capital Projects 0.00 0.00 0.00 0.00 0.00 541 Public Works -Engineering 1,140,906.06 1,120,029.94 0.00 20,876.12 1.83 542 Public Works -Street 10-542-501020 Salaries 1,263,093.87 1,271,890.54 0.00 -8,796.67 -0.70 10-542-501060 Seasonal Salaries 20,000.00 28,276.40 0.00 -8,276.40 -41.38 10-542-501070 Stand-by Plan 5,000.00 4,220.00 0.00 780.00 15.60 10-542-501090 Overtime 30,000.00 19,557.84 0.00 10,442.16 34.81 10-542-501095 Overtime Straight Pay 500.00 506.76 0.00 -6.76 -1.35 10-542-502010 Social Security 100,872.43 96,548.16 0.00 4,324.27 4.29 10-542-502020 Group Health Insurance 271,017.18 262,866.42 0.00 8,150.76 3.01 10-542-502030 Retirement 166,220.01 164,274.15 0.00 1,945.86 1.17 10-542-502040 Workers Compensation 39,110.84 39,110.84 0.00 0.00 0.00 10-542-502050 Life Insurance 1,518.37 1,499.23 0.00 19.14 1.26 10-542-502060 Long Term Disability 3,711.17 3,665.01 0.00 46.16 1.24 10-542-502070 Employee Assistance Prgm 622.44 588.42 0.00 34.02 5.47 10-542-503010 Awards Program 200.00 0.00 0.00 200.00 100.00 10-542-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 1,901,866.31 1,893,003.77 0.00 8,862.54 0.47 10-542-511010 Advertising 1,000.00 744.80 0.00 255.20 25.52 10-542-511020 Postage 150.00 4.20 0.00 145.80 97.20 10-542-512010 Printing 90.00 137.00 0.00 -47.00 -52.22 10-542-512020 Copies 10.00 0.00 0.00 10.00 100.00 10-542-513010 Office Supplies 1,600.00 616.31 0.00 983.69 61.48 10-542-514017 COVID-19 0.00 2,596.60 0.00 -2,596.60 0.00 10-542-514020 Chemicals 382,599.10 357,573.70 0.00 25,025.40 6.54 10-542-514030 Small Tools 9,000.00 9,035.99 0.00 -35.99 -0.40 10-542-514040 Food 2,195.04 2,226.78 0.00 -31.74 -1.45 10-542-515010 Stormwater Material 88.40 88.40 0.00 0.00 0.00 10-542-515020 Street Materials 395,117.46 451,290.04 0.00 -56,172.58 -14.22 10-542-515040 First Aid Supplies 500.00 107.54 0.00 392.46 78.49 10-542-515060 Weed Control 1,500.00 904.00 0.00 596.00 39.73 10-542-515070 Const & Inspect Supplies 200.00 0.00 0.00 200.00 100.00 10-542-517010 Operational Supplies 5,000.00 5,050.68 0.00 -50.68 -1.01 E10 Materials & Supplies 799,050.00 830,376.04 0.00 -31,326.04 -3.92 10-542-520030 Dues And Publications 1,320.00 860.00 0.00 460.00 34.85 10-542-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-542-520070 Training And Education 7,680.00 3,594.72 0.00 4,085.28 53.19 10-542-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00 10-542-522020 Professional Services 14,000.00 15,382.72 0.00 -1,382.72 -9.88 GL - Trial Balance by Acct Type and Full Acct Number (01/14/2022 - 10:01 AM) Page 33 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-542-523010 Equipment Rentlease 200.00 75.00 0.00 125.00 62.50 10-542-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00 10-542-529070 Street Light Installation 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 23,200.00 19,912.44 0.00 3,287.56 14.17 10-542-531010 Electricity 28,364.00 24,265.62 0.00 4,098.38 14.45 10-542-531020 Street Lights 610,000.00 595,074.10 0.00 14,925.90 2.45 10-542-533010 Natural Gas 10,000.00 10,438.50 0.00 -438.50 -4.39 10-542-534010 Telephone 580.00 1,269.16 0.00 -689.16 -118.82 10-542-535010 Water 13,390.00 5,083.05 0.00 8,306.95 62.04 E20 Utilities 662,334.00 636,130.43 0.00 26,203.57 3.96 10-542-540010 Building & Grounds Maint. 12,000.00 15,858.51 0.00 -3,858.51 -32.15 10-542-541030 Vehicle Wash 7,000.00 6,624.00 0.00 376.00 5.37 10-542-542010 Repairs - StopStreet Lights 30,000.00 24,255.65 0.00 5,744.35 19.15 10-542-542030 Signs & Marking Paint 51,800.00 60,596.06 0.00 -8,796.06 -16.98 10-542-546010 Clothing Expense 15,000.00 11,621.77 0.00 3,378.23 22.52 10-542-547010 Equipment Maintenance 3,140.00 680.00 0.00 2,460.00 78.34 10-542-547020 Maintenance Agreements 360.00 360.00 0.00 0.00 0.00 10-542-547030 Radio Maintenance 1,000.00 252.64 0.00 747.36 74.74 E25 Repairs & Maintenance 120,300.00 120,248.63 0.00 51.37 0.04 10-542-572010 Purchase Of Vehicles 13,000.00 13,000.00 0.00 0.00 0.00 10-542-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 10-542-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 10-542-573050 Neighborhood Impr Projs 0.00 0.00 0.00 0.00 0.00 10-542-573060 Sidewalk Rep Program 0.00 0.00 0.00 0.00 0.00 10-542-573061 Street Crack Sealing 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 13,000.00 13,000.00 0.00 0.00 0.00 542 Public Works -Street 3,519,750.31 3,512,671.31 0.00 7,079.00 0.20 700 Transfers & Subsidies 10-700-590050 Transfer To Tif Fund 15,000.00 26,328.02 0.00 -11,328.02 -75.52 10-700-590065 Trans to Self -Funded Hlth Ins 251,300.00 251,300.00 0.00 0.00 0.00 10-700-590066 Trans to Workers Comp 309,775.00 309,775.00 0.00 0.00 0.00 10-700-590070 Airport Subsidy 79,111.25 79,111.25 0.00 0.00 0.00 10-700-590075 Transit Subsidy 579,709.76 579,709.76 0.00 0.00 0.00 10-700-590080 Transfer To Amb Sery 0.00 0.00 0.00 0.00 0.00 E80 Transfers Out 1,234,896.01 1,246,224.03 0.00 -11,328.02 -0.92 700 Transfers & Subsidies 1,234,896.01 1,246,224.03 0.00 -11,328.02 -0.92 900 CapitalVehicleEquipment 10-900-571010 Capvehclequip-city Admin 0.00 0.00 0.00 0.00 0.00 10-900-571020 Capvhclegp-code Enf-adm 0.00 0.00 0.00 0.00 0.00 10-900-571030 Capvhclegp-bldg Regs 0.00 0.00 0.00 0.00 0.00 10-900-571040 Capvhclegp-envir Health 0.00 0.00 0.00 0.00 0.00 10-900-571050 Canvhclean-n & Transn-adm 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 34 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-900-571060 Capvhcleqp-pub Works-adm 0.00 0.00 0.00 0.00 0.00 10-900-571070 Capvhcleqp-engineering 0.00 0.00 0.00 0.00 0.00 10-900-571080 Capvhcleqp-street 0.00 0.00 0.00 0.00 0.00 10-900-571090 Capvhcleqp-police 0.00 0.00 0.00 0.00 0.00 10-900-571100 Capvhcleqp-fire 0.00 0.00 0.00 0.00 0.00 10-900-571110 Capvhcleqp-Animal Control 0.00 0.00 0.00 0.00 0.00 10-900-571120 Capvhcleqp-central Maint 0.00 0.00 0.00 0.00 0.00 10-900-571130 Capvhcleqp-airport 0.00 0.00 0.00 0.00 0.00 10-900-571140 Capvhclegp-contingency 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 900 CapitalVehicleEquipment 0.00 0.00 0.00 0.00 0.00 990 Capital Projects 10-990-575006 New Fire Station Number 2 0.00 0.00 0.00 0.00 0.00 10-990-575015 Police HVAC 0.00 0.00 0.00 0.00 0.00 10-990-575022 Future Fire Stations 31,702.50 25,702.50 0.00 6,000.00 18.93 10-990-575023 Fire Station 4 Rehab 348,252.57 344,673.29 0.00 3,579.28 1.03 10-990-576007 Stormwater Improvements 0.00 0.00 0.00 0.00 0.00 10-990-576020 Pipe Lining 2019 0.00 0.00 0.00 0.00 0.00 10-990-576023 Norris Drive Culvert 243,750.00 0.00 0.00 243,750.00 100.00 10-990-577042 Mo Blvd Sidewalks 0.00 0.00 0.00 0.00 0.00 10-990-577044 Water Street @ Lohman Landing 0.00 0.00 0.00 0.00 0.00 10-990-577045 Clay Street Plaza 0.00 0.00 0.00 0.00 0.00 10-990-577046 Hwy 54 & Stadium Interchange 0.00 0.00 0.00 0.00 0.00 10-990-577054 Wayfinding 0.00 0.00 0.00 0.00 0.00 10-990-577056 SOMO Sewer Extension 0.00 0.00 0.00 0.00 0.00 10-990-577058 Downtown Streetscape 800.00 0.00 0.00 800.00 100.00 10-990-577060 Ongoing InfrastFacility Needs 103,937.70 40,177.59 0.00 63,760.11 61.34 10-990-577063 Clark Avenue 0.00 0.00 0.00 0.00 0.00 10-990-577064 Broadway St Sidewalk 0.00 0.00 0.00 0.00 0.00 10-990-577065 South Lincoln Street 0.00 0.00 0.00 0.00 0.00 10-990-577066 Stormwater Projects 0.00 0.00 0.00 0.00 0.00 10-990-577071 MSP EDA Grant 3,099,595.00 0.00 0.00 3,099,595.00 100.00 10-990-590071 Mo Blvd1400-1800 Block 0.00 0.00 0.00 0.00 0.00 E75 Capital Projects 3,828,037.77 410,553.38 0.00 3,417,484.39 89.28 990 Capital Projects 3,828,037.77 410,553.38 0.00 3,417,484.39 89.28 995 ARPA 10-995-501020 Salaries 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 0.00 0.00 0.00 0.00 0.00 10-995-515010 Stormwater Materials 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 0.00 0.00 0.00 0.00 0.00 995 ARPA 0.00 0.00 0.00 0.00 0.00 Exnense Exoense 40.256.197.99 34.263.103.64 0.00 5.993.094.35 14.89 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:01 AM) Page 35 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable GL - Trial Balance by Acct Type and Full Acct Number (01/14/2022 - 10:01 AM) Page 36 General Ledger Trial Balance by Acct Type and Full Acct Number User: mmueller Printed: 01 / 14/22 10:09:46 Period 01 - 02 Fiscal Year 2022 CITY F JEFFERSON JOHN _ CHRI TY MUNICIPAL IPAL BUILDING 320 E McCarty 1 Jeff arson City, M D 65101-3193 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10 General Fund Expense Expense 110 Mayor & Council 10-110-501010 Salary -Elected Officials 65,925.00 10,800.00 0.00 55,125.00 83.62 10-110-501015 Salary -Prosecuting Attorney 34,999.92 5,833.32 0.00 29,166.60 83.33 10-110-501020 Salaries 0.00 0.00 0.00 0.00 0.00 10-110-501050 Parttime(wo Benefits) 16,598.40 1,085.28 0.00 15,513.12 93.46 10-110-502010 Social Security 8,990.53 1,271.01 0.00 7,719.52 85.86 10-110-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00 10-110-502040 Workers Compensation 71.59 71.59 0.00 0.00 0.00 E05 Personnel Services 126,585.44 19,061.20 0.00 107,524.24 84.94 10-110-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-110-511020 Postage 100.00 4.54 0.00 95.46 95.46 10-110-512010 Printing 400.00 0.00 0.00 400.00 100.00 10-110-512020 Copies 100.00 0.11 0.00 99.89 99.89 10-110-513010 Office Supplies 2,050.00 44.04 452.82 1,553.14 75.76 10-110-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-110-514040 Food 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 2,650.00 48.69 452.82 2,148.49 81.08 10-110-520010 Mileage Expense 0.00 0.00 0.00 0.00 0.00 10-110-520025 Security 1,250.00 68.04 0.00 1,181.96 94.56 10-110-520030 Dues And Publications 4,900.00 0.00 0.00 4,900.00 100.00 10-110-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-110-520070 Training & Education 1,089.84 0.00 0.00 1,089.84 100.00 10-110-522020 Professional Services 100.00 0.00 0.00 100.00 100.00 10-110-529010 Special Events 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 7,339.84 68.04 0.00 7,271.80 99.07 10-110-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-110-547020 Maintenance Agreements 120.00 9.56 105.16 5.28 4.40 E25 Repairs & Maintenance 120.00 9.56 105.16 5.28 4.40 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 1 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-110-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 110 Mayor & Council 136,695.28 19,187.49 557.98 116,949.81 85.56 120 City Clerk 10-120-501020 Salaries 54,908.25 8,447.56 0.00 46,460.69 84.62 10-120-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-120-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-120-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-120-502010 Social Security 4,200.48 599.80 0.00 3,600.68 85.72 10-120-502020 Group Health Insurance 12,676.22 1,420.02 0.00 11,256.20 88.80 10-120-502030 Retirement 7,577.34 1,165.76 0.00 6,411.58 84.62 10-120-502040 Workers Compensation 49.99 49.99 0.00 0.00 0.00 10-120-502050 Life Insurance 62.42 7.65 0.00 54.77 87.74 10-120-502060 Long Term Disability 155.45 19.05 0.00 136.40 87.75 10-120-502070 Employee Assistance Prgm 21.84 5.11 0.00 16.73 76.60 E05 Personnel Services 79,651.99 11,714.94 0.00 67,937.05 85.29 10-120-511020 Postage 200.00 62.38 0.00 137.62 68.81 10-120-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-120-512020 Copies 300.00 30.84 0.00 269.16 89.72 10-120-513010 Office Supplies 200.00 84.30 0.00 115.70 57.85 10-120-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 700.00 177.52 0.00 522.48 74.64 10-120-520030 Dues And Publications 75.00 0.00 0.00 75.00 100.00 10-120-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-120-520070 Training And Education 400.00 0.00 0.00 400.00 100.00 10-120-522020 Professional Services 200.00 0.00 0.00 200.00 100.00 10-120-529030 Election Expense 18,579.79 22,789.82 0.00 -4,210.03 -22.66 E15 Contractual Services 19,254.79 22,789.82 0.00 -3,535.03 -18.36 10-120-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-120-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-120-547020 Maintenance Agreements 10,555.00 2,222.54 105.05 8,227.41 77.95 E25 Repairs & Maintenance 10,555.00 2,222.54 105.05 8,227.41 77.95 10-120-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 120 City Clerk 110,161.78 36,904.82 105.05 73,151.91 66.40 140 City Administrator 10-140-501020 Salaries 211,181.31 31,918.21 0.00 179,263.10 84.89 10-140-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-140-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 2 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-140-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-140-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-140-502010 Social Security 16,155.37 1,268.15 0.00 14,887.22 92.15 10-140-502020 Group Health Insurance 24,948.52 2,336.04 0.00 22,612.48 90.64 10-140-502030 Retirement 29,143.02 4,404.71 0.00 24,738.31 84.89 10-140-502040 Workers Compensation 201.22 201.22 0.00 0.00 0.00 10-140-502050 Life Insurance 89.35 10.95 0.00 78.40 87.74 10-140-502060 Long Term Disability 218.85 26.82 0.00 192.03 87.75 10-140-502070 Employee Assistance Prgm 43.68 10.23 0.00 33.45 76.58 E05 Personnel Services 281,981.32 40,176.33 0.00 241,804.99 85.75 10-140-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-140-511020 Postage 150.00 1.59 0.00 148.41 98.94 10-140-512010 Printing 100.00 0.00 0.00 100.00 100.00 10-140-512020 Copies 150.00 1.82 0.00 148.18 98.79 10-140-513010 Office Supplies 750.00 158.89 0.00 591.11 78.81 10-140-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-140-517010 Operational Supplies 678.74 0.00 0.00 678.74 100.00 E10 Materials & Supplies 1,828.74 162.30 0.00 1,666.44 91.13 10-140-520030 Dues And Publications 700.00 1,378.08 0.00 -678.08 -96.87 10-140-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-140-520070 Training And Education 2,000.00 50.00 0.00 1,950.00 97.50 10-140-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-140-520090 Recruitment 0.00 0.00 0.00 0.00 0.00 10-140-520095 Relocation Fees 0.00 0.00 0.00 0.00 0.00 10-140-522020 Professional Services 400.00 0.00 0.00 400.00 100.00 E15 Contractual Services 3,100.00 1,428.08 0.00 1,671.92 53.93 10-140-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-140-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-140-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-140-547020 Maintenance Agreements 300.00 9.55 105.05 185.40 61.80 E25 Repairs & Maintenance 300.00 9.55 105.05 185.40 61.80 10-140-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 140 City Administrator 287,210.06 41,776.26 105.05 245,328.75 85.42 148 CDBG-CV 10-148-501020 Salaries 48,187.00 6,527.40 0.00 41,659.60 86.45 10-148-502010 Social Security 0.00 410.02 0.00 -410.02 0.00 10-148-502020 Group Health Insurance 0.00 1,480.66 0.00 -1,480.66 0.00 10-148-502030 Retirement 0.00 900.78 0.00 -900.78 0.00 10-148-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00 10-148-502050 Life Insurance 0.00 6.12 0.00 -6.12 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 3 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-148-502060 Long Term Disability 0.00 15.21 0.00 -15.21 0.00 10-148-502070 Employee Assistance Prgm 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 48,187.00 9,340.19 0.00 38,846.81 80.62 10-148-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-148-511020 Postage 0.00 0.00 0.00 0.00 0.00 10-148-513010 Office Supplies 0.00 0.00 0.00 0.00 0.00 10-148-517010 Operational Supplies 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 0.00 0.00 0.00 0.00 0.00 10-148-520070 Training and Education 0.00 0.00 0.00 0.00 0.00 10-148-522020 Professional Services 31,500.00 0.00 31,500.00 0.00 0.00 10-148-528025 CARES -Childcare Services 124,030.00 0.00 0.00 124,030.00 100.00 10-148-528035 CARES-ED For -Profit Business 103,359.00 0.00 0.00 103,359.00 100.00 10-148-528045 CARES-ED Microenterprise 103,359.00 0.00 0.00 103,359.00 100.00 E15 Contractual Services 362,248.00 0.00 31,500.00 330,748.00 91.30 148 CDBG-CV 410,435.00 9,340.19 31,500.00 369,594.81 90.05 149 Entitlement Grant 10-149-501020 Salaries 51,247.02 3,087.81 0.00 48,159.21 93.97 10-149-501023 CARES -Salaries 0.00 0.00 0.00 0.00 0.00 10-149-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-149-502010 Social Security 3,920.40 217.04 0.00 3,703.36 94.46 10-149-502011 CARES -Social Security 0.00 0.00 0.00 0.00 0.00 10-149-502020 Group Health Insurance 14,746.59 619.76 0.00 14,126.83 95.80 10-149-502024 CARES -Group Health Insurance 0.00 0.00 0.00 0.00 0.00 10-149-502030 Retirement 7,072.09 426.11 0.00 6,645.98 93.97 10-149-502031 CARES -Retirement 0.00 0.00 0.00 0.00 0.00 10-149-502040 Workers Compensation 87.03 87.03 0.00 0.00 0.00 10-149-502041 CARES -Workers Comp 0.00 0.00 0.00 0.00 0.00 10-149-502050 Life Insurance 60.59 3.03 0.00 57.56 95.00 10-149-502051 CARES -Life Insurance 0.00 0.00 0.00 0.00 0.00 10-149-502060 Long Term Disability 149.89 7.57 0.00 142.32 94.95 10-149-502061 CARES -Long Term Disability 0.00 0.00 0.00 0.00 0.00 10-149-502070 Employee Assistance Program 21.84 7.67 0.00 14.17 64.88 10-149-502071 CARES -Employee Assistance Prgm 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 77,305.45 4,456.02 0.00 72,849.43 94.24 10-149-511010 Advertising 1,880.00 0.00 0.00 1,880.00 100.00 10-149-511011 CARES -Advertising 0.00 0.00 0.00 0.00 0.00 10-149-511020 Postage 270.00 1.26 0.00 268.74 99.53 10-149-511022 CARES -Postage 0.00 0.00 0.00 0.00 0.00 10-149-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-149-513010 Office Supplies 295.00 0.00 0.00 295.00 100.00 10-149-513011 CARES -Office Supplies 0.00 0.00 0.00 0.00 0.00 10-149-517010 Operational Supplies 220.00 0.00 0.00 220.00 100.00 10-149-517011 CARES -Operational Supplies 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 2,665.00 1.26 0.00 2,663.74 99.95 GL - Trial Balance by Acct Type and Full Acct Number (01/14/2022 - 10:09 AM) Page 4 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-149-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-149-520070 Training And Education 1,025.00 0.00 0.00 1,025.00 100.00 10-149-520071 CARES -Training and Education 0.00 0.00 0.00 0.00 0.00 10-149-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-149-528010 Housing Rehabilitation 0.00 0.00 0.00 0.00 0.00 10-149-528011 Housing Rehab -Code Deficiency 0.00 33.00 0.00 -33.00 0.00 10-149-528012 Housing Rehab -Energy Efficienc 0.00 0.00 0.00 0.00 0.00 10-149-528020 Housing Assistance 602,810.85 15,197.00 0.00 587,613.85 97.48 10-149-528025 CARES -Childcare Services 0.00 0.00 0.00 0.00 0.00 10-149-528030 Public Improvement 95,047.00 0.00 0.00 95,047.00 100.00 10-149-528035 CARES-ED For -Profit Business 0.00 0.00 0.00 0.00 0.00 10-149-528040 Neighborhood Redevelopmm 20,000.00 13,661.50 27,526.00 -21,187.50 -105.94 10-149-528045 CARES-ED Microenterprise 0.00 0.00 0.00 0.00 0.00 10-149-528050 Neighborhood Facility 0.00 0.00 0.00 0.00 0.00 10-149-528060 Economic Development 0.00 0.00 0.00 0.00 0.00 10-149-528070 Emergency Assistance 20,000.00 0.00 0.00 20,000.00 100.00 10-149-528080 Homeless Objectives 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 738,882.85 28,891.50 27,526.00 682,465.35 92.36 10-149-547020 Maintenance Agreements 361.00 97.40 415.04 -151.44 -41.95 E25 Repairs & Maintenance 361.00 97.40 415.04 -151.44 -41.95 10-149-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 10-149-577045 Clay Street Plaza 0.00 0.00 0.00 0.00 0.00 10-149-577055 Marshall & Roland Sidewalk 0.00 0.00 0.00 0.00 0.00 10-149-577064 Broadway St Sidewalk 0.00 0.00 0.00 0.00 0.00 E75 Capital Projects 0.00 0.00 0.00 0.00 0.00 149 Entitlement Grant 819,214.30 33,446.18 27,941.04 757,827.08 92.51 150 City Attorney 10-150-501020 Salaries 229,698.16 35,232.58 0.00 194,465.58 84.66 10-150-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-150-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-150-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-150-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-150-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-150-502010 Social Security 17,571.91 2,624.56 0.00 14,947.35 85.06 10-150-502020 Group Health Insurance 33,887.26 3,797.31 0.00 30,089.95 88.79 10-150-502030 Retirement 31,698.35 4,862.13 0.00 26,836.22 84.66 10-150-502040 Workers Compensation 230.79 230.79 0.00 0.00 0.00 10-150-502050 Life Insurance 274.18 33.60 0.00 240.58 87.75 10-150-502060 Long Term Disability 591.19 72.45 0.00 518.74 87.75 10-150-502070 Employee Assistance Prgm 65.52 15.34 0.00 50.18 76.59 10-150-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 314,017.36 46,868.76 0.00 267,148.60 85.07 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 5 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-150-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-150-511020 Postage 500.00 62.99 0.00 437.01 87.40 10-150-512010 Printing 100.00 0.00 0.00 100.00 100.00 10-150-512020 Copies 50.00 0.35 0.00 49.65 99.30 10-150-513010 Office Supplies 1,500.00 74.75 0.00 1,425.25 95.02 10-150-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-150-517010 Operational Supplies 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 2,150.00 138.09 0.00 2,011.91 93.58 10-150-520020 Auditing Travel Expense 0.00 0.00 0.00 0.00 0.00 10-150-520030 Dues And Publications 11,200.00 820.00 0.00 10,380.00 92.68 10-150-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-150-520070 Training And Education 7,000.00 153.44 0.00 6,846.56 97.81 10-150-520080 Tuition Reimbursement 3,738.00 1,869.00 0.00 1,869.00 50.00 10-150-520095 Relocation Fees 0.00 0.00 0.00 0.00 0.00 10-150-521010 Malpractice Insurance 0.00 0.00 0.00 0.00 0.00 10-150-522020 Professional Services 10,000.00 2,494.00 0.00 7,506.00 75.06 10-150-525030 Litigation Expenses 500.00 0.00 0.00 500.00 100.00 10-150-525031 Special Litigation Expenses 0.00 15,279.80 0.00 45,279.80 0.00 E15 Contractual Services 32,438.00 20,616.24 0.00 11,821.76 36.44 10-150-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-150-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-150-547020 Maintenance Agreements 360.00 9.55 105.05 245.40 68.17 E25 Repairs & Maintenance 360.00 9.55 105.05 245.40 68.17 10-150-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 10-150-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 150 City Attorney 348,965.36 67,632.64 105.05 281,227.67 80.59 160 Municipal Court 10-160-501010 Salary -elected Officals 34,999.92 5,833.32 0.00 29,166.60 83.33 10-160-501020 Salaries 118,610.12 18,271.36 0.00 100,338.76 84.60 10-160-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-160-501050 Parttime(wo Benefits) 7,000.00 760.47 0.00 6,239.53 89.14 10-160-501090 Overtime 1,500.00 458.03 0.00 1,041.97 69.46 10-160-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-160-502010 Social Security 12,401.42 1,898.73 0.00 10,502.69 84.69 10-160-502020 Group Health Insurance 26,475.46 3,034.44 0.00 23,441.02 88.54 10-160-502030 Retirement 16,575.20 2,584.65 0.00 13,990.55 84.41 10-160-502040 Workers Compensation 198.17 198.17 0.00 0.00 0.00 10-160-502050 Life Insurance 141.98 17.40 0.00 124.58 87.74 10-160-502060 Long Term Disability 352.27 43.17 0.00 309.10 87.75 10-160-502070 Employee Assistance Prgm 65.52 15.34 0.00 50.18 76.59 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 6 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-160-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 218,320.06 33,115.08 0.00 185,204.98 84.83 10-160-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-160-511020 Postage 3,050.00 290.91 0.00 2,759.09 90.46 10-160-512010 Printing 400.00 0.00 0.00 400.00 100.00 10-160-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-160-513010 Office Supplies 4,000.00 7.30 0.00 3,992.70 99.82 10-160-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 7,450.00 298.21 0.00 7,151.79 96.00 10-160-520025 Security 10,000.00 0.00 0.00 10,000.00 100.00 10-160-520030 Dues And Publications 200.00 0.00 0.00 200.00 100.00 10-160-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-160-520070 Training And Education 1,500.00 0.00 0.00 1,500.00 100.00 10-160-522020 Professional Services 6,000.00 0.00 0.00 6,000.00 100.00 10-160-525005 Appointed Counsel 4,000.00 0.00 0.00 4,000.00 100.00 10-160-525010 Care Of Prisoners 250.00 0.00 0.00 250.00 100.00 10-160-525030 Litigation Expenses 40.00 0.00 0.00 40.00 100.00 E15 Contractual Services 21,990.00 0.00 0.00 21,990.00 100.00 10-160-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-160-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-160-547020 Maintenance Agreements 6,295.00 385.00 66.33 5,843.67 92.83 E25 Repairs & Maintenance 6,295.00 385.00 66.33 5,843.67 92.83 10-160-572020 Purchase Of Equipment 3,000.00 0.00 0.00 3,000.00 100.00 10-160-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 3,000.00 0.00 0.00 3,000.00 100.00 160 Municipal Court 257,055.06 33,798.29 66.33 223,190.44 86.83 170 Human Resources 10-170-501020 Salaries 223,180.43 34,271.80 0.00 188,908.63 84.64 10-170-501050 Parttime(wo Benefits) 13,000.00 2,573.81 0.00 10,426.19 80.20 10-170-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-170-501090 Overtime 100.00 42.98 0.00 57.02 57.02 10-170-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-170-502010 Social Security 18,075.45 2,796.43 0.00 15,279.02 84.53 10-170-502020 Group Health Insurance 24,473.08 2,753.28 0.00 21,719.80 88.75 10-170-502030 Retirement 30,812.70 4,735.44 0.00 26,077.26 84.63 10-170-502040 Workers Compensation 325.69 325.69 0.00 0.00 0.00 10-170-502050 Life Insurance 265.61 32.55 0.00 233.06 87.75 10-170-502060 Long Term Disability 566.96 69.48 0.00 497.48 87.75 10-170-502070 Employee Assistance Prgm 65.52 15.34 0.00 50.18 76.59 10-170-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 310.865.44 47.616.80 0.00 263.248.64 84.68 GL - Trial Balance by Acct Type and Full Acct Number (01/14/2022 - 10:09 AM) Page 7 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-170-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-170-511020 Postage 300.00 72.83 0.00 227.17 75.72 10-170-512010 Printing 800.00 0.00 0.00 800.00 100.00 10-170-512020 Copies 500.00 55.10 0.00 444.90 88.98 10-170-513010 Office Supplies 900.00 14.67 0.00 885.33 98.37 10-170-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-170-517010 Operational Supplies 800.00 0.00 0.00 800.00 100.00 E10 Materials & Supplies 3,300.00 142.60 0.00 3,157.40 95.68 10-170-520030 Dues And Publications 1,000.00 50.00 0.00 950.00 95.00 10-170-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-170-520060 Wellness Program 3,500.00 565.48 0.00 2,934.52 83.84 10-170-520070 Training And Education 5,220.00 20.00 0.00 5,200.00 99.62 10-170-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-170-521060 Drugalcohol Screening 0.00 0.00 0.00 0.00 0.00 10-170-521065 Background Checks 500.00 0.00 0.00 500.00 100.00 10-170-522020 Professional Services 4,000.00 100.66 0.00 3,899.34 97.48 10-170-529010 Special Events 800.00 0.00 0.00 800.00 100.00 10-170-529015 Human Relations Commission 500.00 0.00 0.00 500.00 100.00 E15 Contractual Services 15,520.00 736.14 0.00 14,783.86 95.26 10-170-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-170-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-170-547020 Maintenance Agreements 21,186.77 8,648.16 105.05 12,433.56 58.69 E25 Repairs & Maintenance 21,186.77 8,648.16 105.05 12,433.56 58.69 10-170-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 170 Human Resources 350,872.21 57,143.70 105.05 293,623.46 83.68 180 Finance Department 10-180-501020 Salaries 616,252.91 88,168.62 0.00 528,084.29 85.69 10-180-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-180-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-180-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-180-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-180-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-180-502010 Social Security 47,143.35 6,659.26 0.00 40,484.09 85.87 10-180-502020 Group Health Insurance 103,286.70 9,626.19 0.00 93,660.51 90.68 10-180-502030 Retirement 85,042.90 10,266.78 0.00 74,776.12 87.93 10-180-502040 Workers Compensation 498.83 498.83 0.00 0.00 0.00 10-180-502050 Life Insurance 746.95 82.42 0.00 664.53 88.97 10-180-502060 Long Term Disability 1,758.64 194.03 0.00 1,564.61 88.97 10-180-502070 Employee Assistance Prgm 256.62 60.15 0.00 196.47 76.56 10-180-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 8 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable E05 Personnel Services 854,986.90 115,556.28 0.00 739,430.62 86.48 10-180-511010 Advertising 1,000.00 0.00 0.00 1,000.00 100.00 10-180-511020 Postage 10,000.00 2,524.93 0.00 7,475.07 74.75 10-180-511021 Mail Machine Cost 3,000.00 0.00 0.00 3,000.00 100.00 10-180-512010 Printing 3,300.00 383.63 0.00 2,916.37 88.37 10-180-512020 Copies 1,000.00 13.30 0.00 986.70 98.67 10-180-512021 Copy Machine Cost 190.00 -101.73 0.00 291.73 153.54 10-180-513010 Office Supplies 3,000.00 71.32 0.00 2,928.68 97.62 10-180-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-180-517010 Operational Supplies 4,500.00 0.00 0.00 4,500.00 100.00 E10 Materials & Supplies 25,990.00 2,891.45 0.00 23,098.55 88.87 10-180-520010 Mileage Expense 0.00 0.00 0.00 0.00 0.00 10-180-520020 Auditing Travel Expenses 0.00 0.00 0.00 0.00 0.00 10-180-520030 Dues And Publications 2,300.00 40.00 0.00 2,260.00 98.26 10-180-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-180-520070 Training And Education 7,975.76 129.00 0.00 7,846.76 98.38 10-180-520080 Tuition Reimbursement 0.00 1,344.00 0.00 -1,344.00 0.00 10-180-522010 Audit 56,553.73 0.00 0.00 56,553.73 100.00 10-180-522015 Budget Expense 0.00 0.00 0.00 0.00 0.00 10-180-522020 Professional Services 300.00 0.00 0.00 300.00 100.00 E15 Contractual Services 67,129.49 1,513.00 0.00 65,616.49 97.75 10-180-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-180-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-180-547020 Maintenance Agreements 1,260.00 0.00 0.00 1,260.00 100.00 E25 Repairs & Maintenance 1,260.00 0.00 0.00 1,260.00 100.00 10-180-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 180 Finance Department 949,366.39 119,960.73 0.00 829,405.66 87.36 185 Non -Departmental 10-185-501020 Salaries 0.00 0.00 0.00 0.00 0.00 10-185-501021 Vacancy Savings 0.00 0.00 0.00 0.00 0.00 10-185-501022 Separation Incentive Prog Svgs 0.00 0.00 0.00 0.00 0.00 10-185-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00 10-185-502021 Self Insurance -Group Health 0.00 0.00 0.00 0.00 0.00 10-185-502022 Wellness Assessment 36,967.43 35,758.52 0.00 1,208.91 3.27 10-185-502023 Self Insurance -Retirees 0.00 0.00 0.00 0.00 0.00 10-185-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00 10-185-503010 Awards Program 6,000.00 0.00 0.00 6,000.00 100.00 10-185-504010 Employee Salary Guarantee Fund 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 42,967.43 35,758.52 0.00 7,208.91 16.78 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 9 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-185-514010 Gas 13,000.00 2,584.13 0.00 10,415.87 80.12 10-185-514011 Gas Oil & Antifreeze 0.00 0.00 0.00 0.00 0.00 10-185-514012 Gas, Oil, Antifreeze ALLOCATE 0.00 0.00 0.00 0.00 0.00 10-185-514015 Tornado 0.00 0.00 0.00 0.00 0.00 10-185-514016 Flooding 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 13,000.00 2,584.13 0.00 10,415.87 80.12 10-185-520030 Dues and Publications 0.00 0.00 0.00 0.00 0.00 10-185-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-185-521010 General Insurance 445,389.47 318,313.78 0.00 127,075.69 28.53 10-185-521020 Insurance Deductible 25,000.00 6,946.76 0.00 18,053.24 72.21 10-185-521030 Self Ins Prop & Casualty 40,000.00 25,649.33 0.00 14,350.67 35.88 10-185-521060 Drugalcohol screening 3,564.00 321.25 0.00 3,242.75 90.99 10-185-521070 Prov For Unsettled Claims 0.00 0.00 0.00 0.00 0.00 10-185-522015 TIF Prof Svcs 0.00 0.00 0.00 0.00 0.00 10-185-522020 Professional Services 25,200.00 10,300.00 21,000.00 -6,100.00 -24.21 10-185-522023 LCRA Reimbursement 0.00 0.00 0.00 0.00 0.00 10-185-522025 JCTV 0.00 0.00 0.00 0.00 0.00 10-185-522035 Meeting Streaming & Recording 0.00 0.00 0.00 0.00 0.00 10-185-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00 10-185-526030 Assessment Charge 47,000.00 0.00 0.00 47,000.00 100.00 10-185-527020 Economic Development 185,000.00 47,918.00 0.00 137,082.00 74.10 10-185-529010 Special Events 7,000.00 -297.80 0.00 7,297.80 104.25 E15 Contractual Services 778,153.47 409,151.32 21,000.00 348,002.15 44.72 10-185-531010 Electricity 30,000.00 1,970.79 0.00 28,029.21 93.43 10-185-533010 Natural Gas 5,200.00 640.29 0.00 4,559.71 87.69 10-185-535010 Water 7,250.00 447.57 0.00 6,802.43 93.83 10-185-535020 Downtown Irrigation 0.00 0.00 0.00 0.00 0.00 E20 Utilities 42,450.00 3,058.65 0.00 39,391.35 92.79 10-185-540010 Building & Grounds Maint. 122,417.27 62,878.98 37,829.27 21,709.02 17.73 10-185-540015 Amtrak Station 8,000.00 122.71 0.00 7,877.29 98.47 10-185-540020 Tree & Landscape Maint 25,000.00 25,000.00 0.00 0.00 0.00 10-185-547020 Maintenance Agreements 2,060.00 276.00 0.00 1,784.00 86.60 E25 Repairs & Maintenance 157,477.27 88,277.69 37,829.27 31,370.31 19.92 10-185-550010 Miscellaneous 4,000.00 1,098.00 0.00 2,902.00 72.55 10-185-550015 Bad Debt Expense 0.00 0.00 0.00 0.00 0.00 10-185-550020 Neighborhood Reinvestment 0.00 0.00 0.00 0.00 0.00 10-185-550025 Contingency 0.00 0.00 0.00 0.00 0.00 10-185-550026 Addt'l PositionsEquipment 0.00 0.00 0.00 0.00 0.00 10-185-550030 Old Town Projects 0.00 0.00 0.00 0.00 0.00 10-185-550035 Old Town Redev Committee 0.00 0.00 0.00 0.00 0.00 10-185-550036 Salute to America 10,000.00 0.00 0.00 10,000.00 100.00 10-185-550037 Historic Preservation Comm 0.00 0.00 0.00 0.00 0.00 10-185-550038 Civil War Reenactment Comm 0.00 0.00 0.00 0.00 0.00 10-185-550040 Public Art 0.00 0.00 0.00 0.00 0.00 10-185-550041 ALPLA Settlement 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 10 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-185-550042 Jefferson Day Celebration 0.00 0.00 0.00 0.00 0.00 10-185-550043 JC Fire Museum 0.00 0.00 0.00 0.00 0.00 10-185-550044 Bicentennial Event 0.00 0.00 0.00 0.00 0.00 10-185-550045 Conference Center 0.00 0.00 0.00 0.00 0.00 10-185-550050 Neighb Stablization Prog 0.00 0.00 0.00 0.00 0.00 10-185-550060 MSP 0.00 0.00 0.00 0.00 0.00 10-185-550070 Energy Grant Expenditures 0.00 0.00 0.00 0.00 0.00 10-185-550080 Neighborhd Improvement Progr 0.00 0.00 0.00 0.00 0.00 10-185-550090 Hazard Mitigation 0.00 0.00 0.00 0.00 0.00 E30 Other Operating Expenses 14,000.00 1,098.00 0.00 12,902.00 92.16 10-185-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 10-185-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 10-185-572015 Vehicle Leasing 159,452.75 33,169.22 0.00 126,283.53 79.20 10-185-578073 Council Infrastructure Proj 0.00 0.00 0.00 0.00 0.00 E75 Capital Projects 159,452.75 33,169.22 0.00 126,283.53 79.20 10-185-580080 Note Principal 0.00 0.00 0.00 0.00 0.00 10-185-580090 Note Interest 0.00 0.00 0.00 0.00 0.00 E90 Debt Service 0.00 0.00 0.00 0.00 0.00 185 Non -Departmental 1,207,500.92 573,097.53 58,829.27 575,574.12 47.67 190 Information Technology Svcs 10-190-501020 Salaries 588,789.18 90,218.45 0.00 498,570.73 84.68 10-190-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-190-501050 Parttime(wo benefits) 0.00 0.00 0.00 0.00 0.00 10-190-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-190-501090 Overtime 1,200.00 0.00 0.00 1,200.00 100.00 10-190-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-190-502010 Social Security 45,134.17 6,678.43 0.00 38,455.74 85.20 10-190-502020 Group Health Insurance 94,024.95 10,692.12 0.00 83,332.83 88.63 10-190-502030 Retirement 81,418.51 12,450.35 0.00 68,968.16 84.71 10-190-502040 Workers Compensation 1,358.21 1,358.21 0.00 0.00 0.00 10-190-502050 Life Insurance 699.52 85.67 0.00 613.85 87.75 10-190-502060 Long Term Disability 1,688.08 206.82 0.00 1,481.26 87.75 10-190-502070 Employee Assistance Prgm 207.48 48.59 0.00 158.89 76.58 E05 Personnel Services 814,520.10 121,738.64 0.00 692,781.46 85.05 10-190-511010 Advertising 100.00 0.00 0.00 100.00 100.00 10-190-511020 Postage 50.00 0.00 0.00 50.00 100.00 10-190-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-190-512020 Copies 20.00 0.00 0.00 20.00 100.00 10-190-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-190-513010 Office Supplies 900.00 113.07 0.00 786.93 87.44 10-190-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-190-514030 Small Tools 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 11 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-190-514040 Food 0.00 0.00 0.00 0.00 0.00 10-190-515040 First Aid Supplies 0.00 0.00 0.00 0.00 0.00 10-190-517010 Operational Supplies 2,500.00 43.83 0.00 2,456.17 98.25 E10 Materials & Supplies 3,570.00 156.90 0.00 3,413.10 95.61 10-190-520010 Mileage Expense 0.00 0.00 0.00 0.00 0.00 10-190-520030 Dues And Publications 300.00 0.00 0.00 300.00 100.00 10-190-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-190-520070 Training And Education 10,000.00 0.00 0.00 10,000.00 100.00 10-190-520080 Tuition Reimbursement 4,032.00 0.00 0.00 4,032.00 100.00 10-190-522020 Professional Services 9,000.00 0.00 0.00 9,000.00 100.00 10-190-522030 Services - Prof Training 0.00 0.00 0.00 0.00 0.00 10-190-522040 Service-internet Tl Web 23,000.00 2,427.69 0.00 20,572.31 89.44 10-190-522050 Service -remote Locations 0.00 0.00 0.00 0.00 0.00 10-190-522060 City Web Site 4,400.00 0.00 0.00 4,400.00 100.00 E15 Contractual Services 50,732.00 2,427.69 0.00 48,304.31 95.21 10-190-534010 Telephone 56,000.00 6,948.80 0.00 49,051.20 87.59 E20 Utilities 56,000.00 6,948.80 0.00 49,051.20 87.59 10-190-545010 Software Licensemaint 187,900.35 70,020.20 35,000.00 82,880.15 44.11 10-190-545020 Citywide Wiringnetwork 2,000.00 0.00 0.00 2,000.00 100.00 10-190-547010 Equipment Maintenance 2,000.00 0.00 0.00 2,000.00 100.00 10-190-547020 Maintenance Agreements 22,000.00 0.00 0.00 22,000.00 100.00 E25 Repairs & Maintenance 213,900.35 70,020.20 35,000.00 108,880.15 50.90 10-190-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 190 Information Technology Svcs 1,138,722.45 201,292.23 35,000.00 902,430.22 79.25 300 Police Department 10-300-501020 Salaries 4,627,347.27 690,040.41 0.00 3,937,306.86 85.09 10-300-501030 Holiday Pay 143,396.44 25,335.03 0.00 118,061.41 82.33 10-300-501040 Part-time (wbenefits) 34,764.59 0.00 0.00 34,764.59 100.00 10-300-501050 Parttime(wo Benefits) 66,208.36 4,708.06 0.00 61,500.30 92.89 10-300-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-300-501070 Stand-by Plan 9,360.00 1,560.76 0.00 7,799.24 83.33 10-300-501090 Overtime 278,479.45 29,159.13 0.00 249,320.32 89.53 10-300-501095 Overtime Straight Pay 13,275.00 2,630.07 0.00 10,644.93 80.19 10-300-502010 Social Security 392,463.10 55,025.81 0.00 337,437.29 85.98 10-300-502020 Group Health Insurance 920,452.34 98,585.73 0.00 821,866.61 89.29 10-300-502030 Retirement 937,372.63 129,988.72 0.00 807,383.91 86.13 10-300-502040 Workers Compensation 75,085.94 75,085.91 0.00 0.03 0.00 10-300-502050 Life Insurance 5,495.76 615.44 0.00 4,880.32 88.80 10-300-502060 Long Term Disability 13,637.73 1,526.00 0.00 12,111.73 88.81 10-300-502070 Employee Assistance Prgm 1,976.52 462.90 0.00 1,513.62 76.58 10-300-503010 Awards Program 4,233.00 0.00 4,233.00 0.00 0.00 10-300-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 12 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable E05 Personnel Services 7,523,548.13 1,114,723.97 4,233.00 6,404,591.16 85.13 10-300-511010 Advertising 5,665.00 588.50 0.00 5,076.50 89.61 10-300-511020 Postage 1,395.00 549.69 0.00 845.31 60.60 10-300-512010 Printing 5,952.00 120.00 0.00 5,832.00 97.98 10-300-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-300-512030 Photographic Supplies 1,860.00 0.00 0.00 1,860.00 100.00 10-300-513010 Office Supplies 15,670.50 1,758.62 3,336.00 10,575.88 67.49 10-300-514010 Gas 164,000.00 28,905.97 0.00 135,094.03 82.37 10-300-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-300-514040 Food 651.00 0.00 0.00 651.00 100.00 10-300-515040 First Aid Supplies 1,378.00 113.87 0.00 1,264.13 91.74 10-300-516010 Ammunition & Firearms Supplies 34,365.57 9,147.30 22,315.25 2,903.02 8.45 10-300-516020 Dare Program 0.00 0.00 0.00 0.00 0.00 10-300-516030 Special Investigation 2,325.00 0.00 0.00 2,325.00 100.00 10-300-516040 Investigations (Grant) 0.00 0.00 0.00 0.00 0.00 10-300-516050 Community Projects 0.00 12,750.00 0.00 -12,750.00 0.00 10-300-517010 Operational Supplies 55,050.00 10,306.32 22,588.00 22,155.68 40.25 E10 Materials & Supplies 288,312.07 64,240.27 48,239.25 175,832.55 60.99 10-300-520030 Dues And Publications 5,400.00 1,802.40 0.00 3,597.60 66.62 10-300-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-300-520070 Training And Education 75,900.00 16,916.06 0.00 58,983.94 77.71 10-300-520080 Tuition Reimbursement 11,625.00 0.00 0.00 11,625.00 100.00 10-300-520090 Recruitment 2,325.00 0.00 0.00 2,325.00 100.00 10-300-521040 Medical Claimsservices 6,510.00 285.00 0.00 6,225.00 95.62 10-300-521050 Medical Services 0.00 0.00 0.00 0.00 0.00 10-300-522020 Professional Services 16,082.00 5,576.69 0.00 10,505.31 65.32 10-300-522026 Drug Forfeiture - Justice 0.00 0.00 0.00 0.00 0.00 10-300-522027 Drug Forfeiture - Treasury 0.00 0.00 0.00 0.00 0.00 10-300-522028 Police Evidence Funds 0.00 0.00 0.00 0.00 0.00 10-300-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-300-523030 Building Lease 0.00 0.00 0.00 0.00 0.00 10-300-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00 10-300-525020 Sober Driver Program 0.00 0.00 0.00 0.00 0.00 10-300-525050 Police Reserve 0.00 0.00 0.00 0.00 0.00 10-300-529010 Special Events 2,046.00 336.00 0.00 1,710.00 83.58 E15 Contractual Services 119,888.00 24,916.15 0.00 94,971.85 79.22 10-300-531010 Electricity 44,640.00 3,835.85 0.00 40,804.15 91.41 10-300-533010 Natural Gas 1,116.00 119.09 0.00 996.91 89.33 10-300-534010 Telephone 24,101.00 3,993.70 0.00 20,107.30 83.43 10-300-535010 Water 3,348.00 313.72 0.00 3,034.28 90.63 E20 Utilities 73,205.00 8,262.36 0.00 64,942.64 88.71 10-300-540010 Building & Grounds Maim. 37,200.00 12,394.95 0.00 24,805.05 66.68 10-300-541030 Vehicle Wash 9,752.00 5,156.96 0.00 4,595.04 47.12 10-300-544010 K-9 Operations 16,740.00 7,348.40 0.00 9,391.60 56.10 10-300-544015 Care of Animals 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 13 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-300-544020 Civil Defense 0.00 0.00 0.00 0.00 0.00 10-300-544030 Emerg Mgmt Operations 22,599.00 0.00 0.00 22,599.00 100.00 10-300-545010 Software Licensemaint 74,123.00 0.00 0.00 74,123.00 100.00 10-300-546010 Clothing Expense 45,687.00 957.51 199.99 44,529.50 97.47 10-300-546020 Uniform Cleaning 23,715.00 3,175.29 0.00 20,539.71 86.61 10-300-547010 Equipment Maintenance 10,000.00 134.32 0.00 9,865.68 98.66 10-300-547020 Maintenance Agreements 57,121.00 18,884.31 8,537.01 29,699.68 51.99 10-300-547030 Radio Maintenance 9,300.00 271.64 0.00 9,028.36 97.08 E25 Repairs & Maintenance 306,237.00 48,323.38 8,737.00 249,176.62 81.37 10-300-572010 Purchase Of Vehicles 88,833.60 0.00 70,548.00 18,285.60 20.58 10-300-572011 Purchase of Vehicles -Lease Pmt 0.00 0.00 0.00 0.00 0.00 10-300-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 10-300-572070 MDT Year 2 Equipment 0.00 0.00 0.00 0.00 0.00 10-300-572075 LLEBG Annual Grant Equipment 0.00 0.00 0.00 0.00 0.00 10-300-572076 LLEBG Stimulus Equipment 0.00 0.00 0.00 0.00 0.00 10-300-572078 BJA COVID Equipment 0.00 0.00 0.00 0.00 0.00 10-300-572080 DEA Equipment Grant 0.00 0.00 0.00 0.00 0.00 10-300-572085 Bullet Proof Vest Grant 7,395.25 0.00 0.00 7,395.25 100.00 10-300-572100 MDT Year 3 Equipment 0.00 0.00 0.00 0.00 0.00 10-300-572110 Jcpd Mdt Equipment 0.00 0.00 0.00 0.00 0.00 10-300-572120 Cole Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572130 Osage B Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572140 Camden Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572150 Callaway Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572160 Fulton Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572170 Eldon Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572180 Miller Cty Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572190 Camdenton Cty Mtd 0.00 0.00 0.00 0.00 0.00 10-300-572200 Lake Ozark Mdt Equip 0.00 0.00 0.00 0.00 0.00 10-300-572210 Cole Co Reimbursable Grant Exp 0.00 0.00 0.00 0.00 0.00 10-300-572310 Software-camdnmilob 0.00 0.00 0.00 0.00 0.00 10-300-572320 Software-morgan Cty 0.00 0.00 0.00 0.00 0.00 10-300-572330 Software jcpdcole Cty 0.00 0.00 0.00 0.00 0.00 10-300-572340 Software-colboone Cty 0.00 0.00 0.00 0.00 0.00 10-300-572350 Software-fultncallaway 0.00 0.00 0.00 0.00 0.00 10-300-572360 Software-vpnfirewl 0.00 0.00 0.00 0.00 0.00 10-300-572370 Software -prof Sery 0.00 0.00 0.00 0.00 0.00 10-300-572410 Project Mgmt Fees 0.00 0.00 0.00 0.00 0.00 10-300-572420 Contingency 0.00 0.00 0.00 0.00 0.00 10-300-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 96,228.85 0.00 70,548.00 25,680.85 26.69 300 Police Department 8,407,419.05 1,260,466.13 131,757.25 7,015,195.67 83.44 310 School Resource Officer 10-310-501020 Salaries 415,821.02 47,322.03 0.00 368,498.99 88.62 10-310-501030 Holiday Pay 15,984.81 1,164.52 0.00 14,820.29 92.71 10-310-501090 Overtime 45,106.00 7,150.44 0.00 37,955.56 84.15 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 14 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-310-501095 Overtime Straight Pay 1,311.00 197.48 0.00 1,113.52 84.94 10-310-502010 Social Security 36,584.05 4,024.89 0.00 32,559.16 89.00 10-310-502020 Group Health Insurance 94,284.62 8,165.01 0.00 86,119.61 91.34 10-310-502030 Retirement 90,862.34 10,608.58 0.00 80,253.76 88.32 10-310-502040 Workers Compensation 6,552.86 6,552.86 0.00 0.00 0.00 10-310-502050 Life Insurance 504.29 44.94 0.00 459.35 91.09 10-310-502060 Long Term Disability 1,247.26 111.23 0.00 1,136.03 91.08 10-310-502070 Employee Assistance Prgm 174.72 40.92 0.00 133.80 76.58 E05 Personnel Services 708,432.97 85,382.90 0.00 623,050.07 87.95 10-310-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-310-516020 Dare Program 15,345.00 0.00 0.00 15,345.00 100.00 10-310-517010 Operational Supplies 6,995.00 588.50 0.00 6,406.50 91.59 E10 Materials & Supplies 22,340.00 588.50 0.00 21,751.50 97.37 10-310-520070 Training And Education 4,650.00 0.00 0.00 4,650.00 100.00 10-310-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 4,650.00 0.00 0.00 4,650.00 100.00 10-310-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00 10-310-546010 Clothing Expense 5,974.00 57.60 759.96 5,156.44 86.31 10-310-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-310-547020 Maintenance Agreements 360.00 0.00 0.00 360.00 100.00 E25 Repairs & Maintenance 6,334.00 57.60 759.96 5,516.44 87.09 10-310-572010 Purchase Of Vehicles 0.00 0.00 0.00 0.00 0.00 10-310-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 310 School Resource Officer 741,756.97 86,029.00 759.96 654,968.01 88.30 320 M.U.S.T.A.N.G. 10-320-501020 Salaries 100,744.19 15,727.68 0.00 85,016.51 84.39 10-320-501030 Holiday Pay 3,802.78 0.00 0.00 3,802.78 100.00 10-320-501090 Overtime 29,776.88 4,771.08 0.00 25,005.80 83.98 10-320-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-320-502010 Social Security 8,866.14 1,486.00 0.00 7,380.14 83.24 10-320-502020 Group Health Insurance 19,512.74 2,182.29 0.00 17,330.45 88.82 10-320-502030 Retirement 22,020.48 3,894.76 0.00 18,125.72 82.31 10-320-502040 Workers Compensation 2,004.39 2,004.39 0.00 0.00 0.00 10-320-502050 Life Insurance 118.73 14.55 0.00 104.18 87.75 10-320-502060 Long Term Disability 293.76 36.00 0.00 257.76 87.75 10-320-502070 Employee Assistance Prgm 43.68 10.23 0.00 33.45 76.58 E05 Personnel Services 187,183.77 30,126.98 0.00 157,056.79 83.91 10-320-514010 Gas 7,000.00 721.72 0.00 6,278.28 89.69 10-320-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-320-516040 Investigations 13,906.00 175.00 6,314.90 7,416.10 53.33 10-320-517010 Operational SUD lies 7.246.20 0.00 999.95 6.246.25 86.20 GL - Trial Balance by Acct Type and Full Acct Number (01/14/2022 - 10:09 AM) Page 15 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable E10 Materials & Supplies 28,152.20 896.72 7,314.85 19,940.63 70.83 10-320-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-320-520070 Training And Education 0.00 0.00 0.00 0.00 0.00 10-320-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-320-522025 Drug Forfeiture - MUSTANG 0.00 0.00 0.00 0.00 0.00 10-320-523010 Equipment Rentlease 22,152.72 1,500.00 0.00 20,652.72 93.23 10-320-523020 Building Lease 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 22,152.72 1,500.00 0.00 20,652.72 93.23 10-320-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00 10-320-546010 Clothing Expense 0.00 0.00 0.00 0.00 0.00 10-320-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-320-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 10-320-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 320 M.U.S.T.A.N.G. 237,488.69 32,523.70 7,314.85 197,650.14 83.23 330 Animal Control 10-330-501020 Salaries 363,190.92 39,881.01 0.00 323,309.91 89.02 10-330-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-330-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-330-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-330-501070 Stand-by Plan 8,600.00 1,386.10 0.00 7,213.90 83.88 10-330-501090 Overtime 2,000.00 2,152.46 0.00 -152.46 -7.62 10-330-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-330-502010 Social Security 28,595.00 3,126.74 0.00 25,468.26 89.07 10-330-502020 Group Health Insurance 93,893.80 7,120.16 0.00 86,773.64 92.42 10-330-502030 Retirement 51,583.15 4,810.69 0.00 46,772.46 90.67 10-330-502040 Workers Compensation 4,681.08 4,681.08 0.00 0.00 0.00 10-330-502050 Life Insurance 434.52 36.74 0.00 397.78 91.54 10-330-502060 Long Term Disability 1,077.61 91.31 0.00 986.30 91.53 10-330-502070 Employee Assistance Prgm 174.72 40.92 0.00 133.80 76.58 10-330-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 554,230.80 63,327.21 0.00 490,903.59 88.57 10-330-511010 Advertising 405.00 312.50 0.00 92.50 22.84 10-330-511020 Postage 152.00 38.00 0.00 114.00 75.00 10-330-512010 Printing 1,860.00 0.00 0.00 1,860.00 100.00 10-330-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-330-513010 Office Supplies 1,581.00 78.10 0.00 1,502.90 95.06 10-330-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-330-514030 Small Tools 0.00 0.00 0.00 0.00 0.00 10-330-514040 Food 223.00 0.00 0.00 223.00 100.00 10-330-515040 First Aid Supplies 295.00 0.00 0.00 295.00 100.00 10-330-517010 Operational Supplies 12,016.00 613.96 0.00 11,402.04 94.89 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 16 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable E10 Materials & Supplies 16,532.00 1,042.56 0.00 15,489.44 93.69 10-330-520030 Dues And Publications 1,491.00 0.00 0.00 1,491.00 100.00 10-330-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-330-520070 Training And Education 2,611.00 0.00 0.00 2,611.00 100.00 10-330-521040 Medical Claimsservices 432.00 0.00 0.00 432.00 100.00 10-330-522020 Professional Services 6,510.00 160.00 0.00 6,350.00 97.54 10-330-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00 10-330-529045 Veterinary Services 5,208.00 105.00 0.00 5,103.00 97.98 10-330-529050 Spay & Neuter Program 0.00 0.00 0.00 0.00 0.00 10-330-529060 Special Sn Program 0.00 0.00 0.00 0.00 0.00 10-330-529065 Adoption Voucher Program 0.00 0.00 0.00 0.00 0.00 10-330-529067 Animal Shelter Bricks 0.00 0.00 0.00 0.00 0.00 10-330-529068 Animal Shelter Donations 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 16,252.00 265.00 0.00 15,987.00 98.37 10-330-531010 Electricity 22,789.00 2,819.71 0.00 19,969.29 87.63 10-330-533010 Natural Gas 18,000.00 4,556.89 0.00 13,443.11 74.68 10-330-534010 Telephone 580.00 135.30 0.00 444.70 76.67 10-330-535010 Water 3,800.00 148.35 0.00 3,651.65 96.10 E20 Utilities 45,169.00 7,660.25 0.00 37,508.75 83.04 10-330-540010 Building & Grounds Maint. 15,000.00 1,006.27 30.00 13,963.73 93.09 10-330-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00 10-330-541030 Vehicle Wash 540.00 540.00 0.00 0.00 0.00 10-330-544040 Care Of Animals 49,290.00 3,221.26 0.00 46,068.74 93.46 10-330-544050 Animal Food 6,603.00 817.05 0.00 5,785.95 87.63 10-330-545010 Software Licensemaint 3,191.00 2,407.28 707.57 76.15 2.39 10-330-546010 Clothing Expense 2,325.00 0.00 0.00 2,325.00 100.00 10-330-546020 Uniform Cleaning 0.00 0.00 0.00 0.00 0.00 10-330-547010 Equipment Maintenance 837.00 0.00 0.00 837.00 100.00 10-330-547020 Maintenance Agreements 360.00 0.00 0.00 360.00 100.00 10-330-547030 Radio Maintenance 60.00 0.00 0.00 60.00 100.00 10-330-547040 Crematory Maint & Repair 1,750.00 61.20 0.00 1,688.80 96.50 E25 Repairs & Maintenance 79,956.00 8,053.06 737.57 71,165.37 89.01 10-330-572010 Purchase of Vehicles 25,523.00 0.00 25,523.00 0.00 0.00 10-330-572020 Purchase Of Equipment 4,600.00 4,600.00 0.00 0.00 0.00 10-330-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 30,123.00 4,600.00 25,523.00 0.00 0.00 10-330-578069 Animal Shelter 0.00 0.00 0.00 0.00 0.00 E75 Capital Projects 0.00 0.00 0.00 0.00 0.00 330 Animal Control 742,262.80 84,948.08 26,260.57 631,054.15 85.02 390 9-1-1 Police 10-390-501020 Salaries 907,042.83 135,284.76 0.00 771,758.07 85.09 10-390-501030 Holidav Pav 31.748.70 8.386.56 0.00 23.362.14 73.58 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 17 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-390-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-390-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-390-501090 Overtime 22,814.00 6,908.23 0.00 15,905.77 69.72 10-390-501095 Overtime Straight Pay 500.00 0.00 0.00 500.00 100.00 10-390-502010 Social Security 73,601.07 11,007.45 0.00 62,593.62 85.04 10-390-502020 Group Health Insurance 217,337.41 23,183.69 0.00 194,153.72 89.33 10-390-502030 Retirement 134,427.26 20,241.29 0.00 114,185.97 84.94 10-390-502040 Workers Compensation 2,719.96 2,719.96 0.00 0.00 0.00 10-390-502050 Life Insurance 1,093.34 125.74 0.00 967.60 88.50 10-390-502060 Long Term Disability 2,691.88 309.28 0.00 2,382.60 88.51 10-390-502070 Employee Assistance Prgm 464.10 108.69 0.00 355.41 76.58 10-390-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 1,394,440.55 208,275.65 0.00 1,186,164.90 85.06 10-390-511010 Advertising 928.00 588.50 0.00 339.50 36.58 10-390-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-390-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-390-517010 Operational Supplies 6,225.00 236.17 0.00 5,988.83 96.21 E10 Materials & Supplies 7,153.00 824.67 0.00 6,328.33 88.47 10-390-520030 Dues And Publications 558.00 0.00 0.00 558.00 100.00 10-390-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-390-520070 Training And Education 4,650.00 0.00 0.00 4,650.00 100.00 10-390-522020 Professional Services 3,000.00 374.00 0.00 2,626.00 87.53 10-390-523010 Equipment Rentlease 99,260.00 15,683.94 0.00 83,576.06 84.20 E15 Contractual Services 107,468.00 16,057.94 0.00 91,410.06 85.06 10-390-531010 Electricity 11,160.00 0.00 0.00 11,160.00 100.00 10-390-533010 Natural Gas 279.00 0.00 0.00 279.00 100.00 10-390-534010 Telephone 0.00 0.00 0.00 0.00 0.00 10-390-535010 Water 837.00 0.00 0.00 837.00 100.00 E20 Utilities 12,276.00 0.00 0.00 12,276.00 100.00 10-390-545010 Software Licensemaint 42,901.00 4,745.60 0.00 38,155.40 88.94 10-390-546010 Clothing Expense 5,580.00 0.00 0.00 5,580.00 100.00 10-390-546020 Uniform Cleaning 2,976.00 266.85 0.00 2,709.15 91.03 10-390-547010 Equipment Maintenance 4,200.00 14.99 0.00 4,185.01 99.64 10-390-547020 Maintenance Agreements 88,613.00 12,491.43 76.19 76,045.38 85.82 10-390-547030 Radio Maintenance 4,650.00 0.00 0.00 4,650.00 100.00 E25 Repairs & Maintenance 148,920.00 17,518.87 76.19 131,324.94 88.18 10-390-572020 Purchase Of Equipment 30,545.00 0.00 14,235.01 16,309.99 53.40 E70 Capital Purchases 30,545.00 0.00 14,235.01 16,309.99 53.40 390 9-1-1 Police 1,700,802.55 242,677.13 14,311.20 1,443,814.22 84.89 400 Fire Department 10-400-501020 Salaries 4,001,867.89 581,084.87 0.00 3,420,783.02 85.48 10-400-501030 Holidav Pav 299.392.49 114.072.36 0.00 185.320.13 61.90 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 18 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-400-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-400-501080 Step-up Pay 38,000.00 4,639.48 0.00 33,360.52 87.79 10-400-501090 Overtime 45,000.00 14,495.09 0.00 30,504.91 67.79 10-400-501095 Overtime Straight Pay 40,000.00 22,735.75 0.00 17,264.25 43.16 10-400-502010 Social Security 66,642.49 10,597.76 0.00 56,044.73 84.10 10-400-502020 Group Health Insurance 857,281.66 92,383.75 0.00 764,897.91 89.22 10-400-502030 Retirement 2,153,746.77 347,422.31 0.00 1,806,324.46 83.87 10-400-502040 Workers Compensation 153,030.95 153,030.95 0.00 0.00 0.00 10-400-502050 Life Insurance 4,724.64 562.71 0.00 4,161.93 88.09 10-400-502060 Long Term Disability 11,754.80 1,365.26 0.00 10,389.54 88.39 10-400-502070 Employee Assistance Prgm 1,659.84 388.73 0.00 1,271.11 76.58 10-400-503010 Awards Program 1,500.00 0.00 0.00 1,500.00 100.00 E05 Personnel Services 7,674,601.53 1,342,779.02 0.00 6,331,822.51 82.50 10-400-511010 Advertising 300.00 0.00 0.00 300.00 100.00 10-400-511020 Postage 139.50 23.49 0.00 116.01 83.16 10-400-512010 Printing 700.00 132.22 0.00 567.78 81.11 10-400-512020 Copies 46.50 0.00 0.00 46.50 100.00 10-400-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-400-513010 Office Supplies 1,395.00 134.97 0.00 1,260.03 90.32 10-400-514010 Gas 59,000.00 13,870.91 0.00 45,129.09 76.49 10-400-514017 COVID-19 8,481.00 0.00 8,481.00 0.00 0.00 10-400-514020 Chemicals 930.00 0.00 0.00 930.00 100.00 10-400-514030 Small Tools 6,000.00 230.91 0.00 5,769.09 96.15 10-400-514040 Food 0.00 0.00 0.00 0.00 0.00 10-400-515040 First Aid Supplies 2,046.00 356.68 0.00 1,689.32 82.57 10-400-517010 Operational Supplies 17,000.00 1,643.92 0.00 15,356.08 90.33 E10 Materials & Supplies 96,038.00 16,393.10 8,481.00 71,163.90 74.10 10-400-520030 Dues And Publications 3,373.65 850.00 0.00 2,523.65 74.80 10-400-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-400-520060 Wellness Program 0.00 0.00 0.00 0.00 0.00 10-400-520070 Training And Education 32,427.51 5,265.95 0.00 27,161.56 83.76 10-400-520080 Tuition Reimbursement 7,045.00 672.00 0.00 6,373.00 90.46 10-400-520085 Traing-Home Land Security 0.00 0.00 0.00 0.00 0.00 10-400-521040 Medical Claimsservices 40,000.00 0.00 0.00 40,000.00 100.00 10-400-522020 Professional Services 3,333.00 0.00 0.00 3,333.00 100.00 10-400-523010 Equipment Rentlease 186.00 0.00 0.00 186.00 100.00 10-400-524010 Trash Collections 93.00 0.00 0.00 93.00 100.00 10-400-529010 Special Events 6,510.00 227.82 0.00 6,282.18 96.50 10-400-529040 Child Safety Seat Pass -through 2,500.00 0.00 0.00 2,500.00 100.00 E15 Contractual Services 95,468.16 7,015.77 0.00 88,452.39 92.65 10-400-531010 Electricity 35,000.00 2,758.33 0.00 32,241.67 92.12 10-400-533010 Natural Gas 17,670.00 2,339.75 0.00 15,330.25 86.76 10-400-534010 Telephone 25,984.20 3,072.06 0.00 22,912.14 88.18 10-400-535010 Water 12,000.00 1,069.10 0.00 10,930.90 91.09 E20 Utilities 90,654.20 9,239.24 0.00 81,414.96 89.81 GL - Trial Balance by Acct Type and Full Acct Number (01/14/2022 - 10:09 AM) Page 19 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-400-540010 Building & Grounds Maint. 98,455.49 3,995.32 31,295.23 63,164.94 64.16 10-400-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-400-546010 Clothing Expense 96,004.91 2,617.13 0.00 93,387.78 97.27 10-400-546020 Uniform Cleaning 500.00 0.00 0.00 500.00 100.00 10-400-547010 Equipment Maintenance 20,667.24 906.99 0.00 19,760.25 95.61 10-400-547020 Maintenance Agreements 38,412.76 16,288.29 1,617.36 20,507.11 53.39 10-400-547030 Radio Maintenance 20,925.00 7,533.65 0.00 13,391.35 64.00 E25 Repairs & Maintenance 274,965.40 31,341.38 32,912.59 210,711.43 76.63 10-400-572010 Purchase Of Vehicles 0.00 0.00 0.00 0.00 0.00 10-400-572011 Purchase of Vehicles -Lease Pmt 0.00 0.00 0.00 0.00 0.00 10-400-572020 Purchase Of Equipment 0.00 -94.00 0.00 94.00 0.00 10-400-572021 Purchase of Equipment -ONE TIME 24,640.00 0.00 0.00 24,640.00 100.00 10-400-572022 Fitness -ONE TIME 0.00 0.00 0.00 0.00 0.00 10-400-572060 Fire Grant Equipgear 0.00 0.00 0.00 0.00 0.00 10-400-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 10-400-575004 Fire Apparatus 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 24,640.00 -94.00 0.00 24,734.00 100.38 400 Fire Department 8,256,367.29 1,406,674.51 41,393.59 6,808,299.19 82.46 401 Fire Museum 10-401-531010 Electricity 1,860.00 34.56 0.00 1,825.44 98.14 10-401-533010 Natural Gas 0.00 51.26 0.00 -51.26 0.00 10-401-535010 Water 0.00 11.56 0.00 -11.56 0.00 E20 Utilities 1,860.00 97.38 0.00 1,762.62 94.76 10-401-540010 Building & Grounds Maint. 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 401 Fire Museum 1,860.00 97.38 0.00 1,762.62 94.76 500 Public Works 10-500-501020 Salaries 0.00 0.00 0.00 0.00 0.00 10-500-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-500-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-500-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-500-502010 Social Security 0.00 0.00 0.00 0.00 0.00 10-500-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00 10-500-502030 Retirement 0.00 0.00 0.00 0.00 0.00 10-500-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00 10-500-502050 Life Insurance 0.00 0.00 0.00 0.00 0.00 10-500-502060 Long Term Disability 0.00 0.00 0.00 0.00 0.00 10-500-502070 Employee Assistance Prgm 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 0.00 0.00 0.00 0.00 0.00 10-500-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-500-511020 Postage 0.00 0.00 0.00 0.00 0.00 10-500-512010 Printine 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 20 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-500-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-500-513010 Office Supplies 0.00 0.00 0.00 0.00 0.00 10-500-514040 Food 0.00 0.00 0.00 0.00 0.00 10-500-517010 Operational Supplies 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 0.00 0.00 0.00 0.00 0.00 10-500-520030 Dues And Publications 0.00 0.00 0.00 0.00 0.00 10-500-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-500-520070 Training And Education 0.00 0.00 0.00 0.00 0.00 10-500-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-500-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-500-527010 Comm Sery Projects 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 0.00 0.00 0.00 0.00 0.00 10-500-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-500-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 10-500-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 10-500-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 500 Public Works 0.00 0.00 0.00 0.00 0.00 520 Plan & Protect Svcs-Admin 10-520-501020 Salaries 233,614.13 35,877.34 0.00 197,736.79 84.64 10-520-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-520-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-520-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-520-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-520-502010 Social Security 17,871.48 2,716.56 0.00 15,154.92 84.80 10-520-502020 Group Health Insurance 31,670.84 3,776.61 0.00 27,894.23 88.08 10-520-502030 Retirement 32,238.75 4,951.07 0.00 27,287.68 84.64 10-520-502040 Workers Compensation 196.90 196.90 0.00 0.00 0.00 10-520-502050 Life Insurance 275.40 33.75 0.00 241.65 87.75 10-520-502060 Long Term Disability 605.64 74.22 0.00 531.42 87.75 10-520-502070 Employee Assistance Prgm 87.36 15.34 0.00 72.02 82.44 10-520-503010 Awards Program 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 316,560.50 47,641.79 0.00 268,918.71 84.95 10-520-511010 Advertising 100.00 0.00 0.00 100.00 100.00 10-520-511020 Postage 75.00 0.00 0.00 75.00 100.00 10-520-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-520-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-520-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-520-513010 Office Supplies 850.00 0.00 0.00 850.00 100.00 10-520-514010 Gas 13.000.00 1.859.38 0.00 11.140.62 85.70 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 21 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-520-514017 COVID-19 0.00 0.00 23,512.50 -23,512.50 0.00 10-520-514030 Small Tools 0.00 0.00 0.00 0.00 0.00 10-520-515040 First Aid Supplies 0.00 0.00 0.00 0.00 0.00 10-520-517010 Operational Supplies 500.00 19.48 0.00 480.52 96.10 E10 Materials & Supplies 14,525.00 1,878.86 23,512.50 -10,866.36 -74.81 10-520-520030 Dues And Publications 1,200.00 0.00 0.00 1,200.00 100.00 10-520-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-520-520070 Training And Education 1,800.00 0.00 0.00 1,800.00 100.00 10-520-522020 Professional Services 4,000.00 0.00 0.00 4,000.00 100.00 E15 Contractual Services 7,000.00 0.00 0.00 7,000.00 100.00 10-520-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-520-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-520-547020 Maintenance Agreements 28,348.00 23.10 67.41 28,257.49 99.68 E25 Repairs & Maintenance 28,348.00 23.10 67.41 28,257.49 99.68 10-520-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 520 Plan & Protect Svcs-Admin 366,433.50 49,543.75 23,579.91 293,309.84 80.04 521 Plan & Protect Svcs -Planning 10-521-501020 Salaries 146,757.92 14,779.40 0.00 131,978.52 89.93 10-521-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-521-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-521-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-521-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-521-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-521-502010 Social Security 11,226.98 1,104.98 0.00 10,122.00 90.16 10-521-502020 Group Health Insurance 25,099.96 1,828.68 0.00 23,271.28 92.71 10-521-502030 Retirement 20,252.59 1,057.04 0.00 19,195.55 94.78 10-521-502040 Workers Compensation 158.35 158.35 0.00 0.00 0.00 10-521-502050 Life Insurance 176.62 13.96 0.00 162.66 92.10 10-521-502060 Long Term Disability 435.33 34.89 0.00 400.44 91.99 10-521-502070 Employee Assistance Prgm 58.97 13.81 0.00 45.16 76.58 10-521-503010 Awards Program 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 204,166.72 18,991.11 0.00 185,175.61 90.70 10-521-511010 Advertising 4,000.00 73.50 0.00 3,926.50 98.16 10-521-511020 Postage 500.00 12.00 0.00 488.00 97.60 10-521-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-521-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-521-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-521-513010 Office Supplies 800.00 0.00 0.00 800.00 100.00 10-521-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-521-514040 Food 200.00 0.00 0.00 200.00 100.00 GL - Trial Balance by Acct Type and Full Acct Number (01/14/2022 - 10:09 AM) Page 22 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-521-515040 First Aid Supplies 0.00 0.00 0.00 0.00 0.00 10-521-517010 Operational Supplies 1,500.00 425.24 0.00 1,074.76 71.65 E10 Materials & Supplies 7,000.00 510.74 0.00 6,489.26 92.70 10-521-520030 Dues And Publications 14,329.49 0.00 0.00 14,329.49 100.00 10-521-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-521-520070 Training And Education 2,400.00 0.00 0.00 2,400.00 100.00 10-521-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-521-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-521-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 16,729.49 0.00 0.00 16,729.49 100.00 10-521-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-521-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-521-547020 Maintenance Agreements 1,552.00 211.73 817.06 523.21 33.71 E25 Repairs & Maintenance 1,552.00 211.73 817.06 523.21 33.71 10-521-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 521 Plan & Protect Svcs -Planning 229,448.21 19,713.58 817.06 208,917.57 91.05 522 Plan & Protect Svcs-MPO 10-522-501020 Salaries 126,616.91 19,467.00 0.00 107,149.91 84.63 10-522-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-522-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-522-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-522-502010 Social Security 9,686.19 1,479.30 0.00 8,206.89 84.73 10-522-502020 Group Health Insurance 20,600.84 2,324.40 0.00 18,276.44 88.72 10-522-502030 Retirement 17,473.13 2,686.50 0.00 14,786.63 84.62 10-522-502040 Workers Compensation 102.55 102.55 0.00 0.00 0.00 10-522-502050 Life Insurance 150.91 18.59 0.00 132.32 87.68 10-522-502060 Long Term Disability 374.46 46.05 0.00 328.41 87.70 10-522-502070 Employee Assistance Prgm 50.23 11.76 0.00 38.47 76.59 E05 Personnel Services 175,055.22 26,136.15 0.00 148,919.07 85.07 10-522-511010 Advertising 1,800.00 112.80 0.00 1,687.20 93.73 10-522-511020 Postage 200.00 0.00 0.00 200.00 100.00 10-522-512010 Printing 125.00 0.00 0.00 125.00 100.00 10-522-512020 Copies 10.00 0.00 0.00 10.00 100.00 10-522-513010 Office Supplies 1,000.00 0.00 0.00 1,000.00 100.00 10-522-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-522-514040 Food 250.00 0.00 0.00 250.00 100.00 10-522-517010 Operational Supplies 1,620.00 31.89 0.00 1,588.11 98.03 E10 Materials & Supplies 5,005.00 144.69 0.00 4,860.31 97.11 10-522-520030 Dues And Publications 1.500.00 0.00 0.00 1.500.00 100.00 GL - Trial Balance by Acct Type and Full Acct Number (01/14/2022 - 10:09 AM) Page 23 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-522-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-522-520070 Training And Education 4,500.00 0.00 0.00 4,500.00 100.00 10-522-520080 Tuition Reimbursement 3,000.00 0.00 0.00 3,000.00 100.00 10-522-522020 Professional Services 0.00 0.00 8,000.00 -8,000.00 0.00 10-522-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 9,000.00 0.00 8,000.00 1,000.00 11.11 10-522-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-522-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-522-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-522-547020 Maintenance Agreements 1,533.00 180.70 724.27 628.03 40.97 10-522-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 1,533.00 180.70 724.27 628.03 40.97 10-522-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 522 Plan & Protect Svcs-MPO 190,593.22 26,461.54 8,724.27 155,407.41 81.54 530 Plan & Protect Svc-RedevGrant 10-530-501020 Salaries 64,752.71 8,140.81 0.00 56,611.90 87.43 10-530-501050 Parttime (wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-530-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-530-502010 Social Security 4,953.58 587.86 0.00 4,365.72 88.13 10-530-502020 Group Health Insurance 12,101.67 944.61 0.00 11,157.06 92.19 10-530-502030 Retirement 8,935.87 1,123.44 0.00 7,812.43 87.43 10-530-502040 Workers Compensation 58.08 58.08 0.00 0.00 0.00 10-530-502050 Life Insurance 77.72 7.77 0.00 69.95 90.00 10-530-502060 Long Term Disability 191.56 19.13 0.00 172.43 90.01 10-530-502070 Employee Assistance Prgm 32.76 5.11 0.00 27.65 84.40 E05 Personnel Services 91,103.95 10,886.81 0.00 80,217.14 88.05 10-530-511010 Advertising 45.00 45.00 0.00 0.00 0.00 10-530-511020 Postage 25.00 4.61 0.00 20.39 81.56 10-530-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-530-512020 Copies 0.00 0.21 0.00 -0.21 0.00 10-530-513010 Office Supplies 0.00 0.00 0.00 0.00 0.00 10-530-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-530-517010 Operational Supplies 1,345.00 139.13 0.00 1,205.87 89.66 E10 Materials & Supplies 1,415.00 188.95 0.00 1,226.05 86.65 10-530-520030 Dues And Publications 500.00 0.00 0.00 500.00 100.00 10-530-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-530-520070 Training And Education 1,955.00 0.00 0.00 1,955.00 100.00 10-530-522020 Professional Services 240.00 0.00 0.00 240.00 100.00 10-530-524020 Recycle Collectprocess 0.00 0.00 0.00 0.00 0.00 10-530-524024 Mid-Mo Solid Wast Memt Dist 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 24 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-530-524025 Glass Recycling 5,000.00 0.00 0.00 5,000.00 100.00 10-530-524026 Household Hazardous Waste 19,800.00 0.00 0.00 19,800.00 100.00 10-530-524027 Portable Recycling 0.00 0.00 0.00 0.00 0.00 10-530-524028 Misc Recycling 1,000.00 0.00 0.00 1,000.00 100.00 10-530-524029 Recycling Education 9,000.00 0.00 0.00 9,000.00 100.00 10-530-526060 Refund of Grant Proceeds 0.00 0.00 0.00 0.00 0.00 10-530-528085 Fair Housing Assistance Prog 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 37,495.00 0.00 0.00 37,495.00 100.00 10-530-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-530-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-530-547020 Maintenance Agreements 361.00 0.00 0.00 361.00 100.00 E25 Repairs & Maintenance 361.00 0.00 0.00 361.00 100.00 10-530-550020 NRA-Residential 40,000.00 14,006.92 0.00 25,993.08 64.98 10-530-550030 NRA-Commercial Facade 19,500.00 6,000.00 0.00 13,500.00 69.23 10-530-550031 Historic Preservation Grant 23,000.00 16.33 0.00 22,983.67 99.93 10-530-550032 NRA-Rental Facade 15,000.00 0.00 0.00 15,000.00 100.00 10-530-550033 HPF Grant -Structural Survey 0.00 0.00 0.00 0.00 0.00 10-530-550035 Old Town Redev Committee 0.00 0.00 0.00 0.00 0.00 10-530-550037 Historic Preservation Comm 500.00 0.00 0.00 500.00 100.00 10-530-550039 Historic Preservation Grant 23,000.00 16.33 0.00 22,983.67 99.93 10-530-550050 Neighb Stablization Prog 0.00 0.00 0.00 0.00 0.00 10-530-550055 HERO 0.00 0.00 0.00 0.00 0.00 10-530-550060 MSP 0.00 0.00 0.00 0.00 0.00 10-530-550066 HPF-Historic Context 50,000.00 16.34 0.00 49,983.66 99.97 10-530-550067 HPF PBruhn Revitalization 0.00 0.00 0.00 0.00 0.00 10-530-550090 Hazard Mitigation 0.00 0.00 0.00 0.00 0.00 E30 Other Operating Expenses 171,000.00 20,055.92 0.00 150,944.08 88.27 530 Plan & Protect Svc-RedevGrant 301,374.95 31,131.68 0.00 270,243.27 89.67 531 Plan & Protect Svcs -Build Reg 10-531-501020 Salaries 0.00 0.00 0.00 0.00 0.00 10-531-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-531-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-531-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-531-502010 Social Security 0.00 0.00 0.00 0.00 0.00 10-531-502020 Group Health Insurance 0.00 0.00 0.00 0.00 0.00 10-531-502030 Retirement 0.00 0.00 0.00 0.00 0.00 10-531-502040 Workers Compensation 0.00 0.00 0.00 0.00 0.00 10-531-502050 Life Insurance 0.00 0.00 0.00 0.00 0.00 10-531-502060 Long Term Disability 0.00 0.00 0.00 0.00 0.00 10-531-502070 Employee Assistance Prgm 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 0.00 0.00 0.00 0.00 0.00 10-531-511010 Advertising 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (01/14/2022 - 10:09 AM) Page 25 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-531-511020 Postage 0.00 0.00 0.00 0.00 0.00 10-531-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-531-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-531-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-531-513010 Office Supplies 0.00 0.00 0.00 0.00 0.00 10-531-514030 Small Tools 0.00 0.00 0.00 0.00 0.00 10-531-515040 First Aid Supplies 0.00 0.00 0.00 0.00 0.00 10-531-517010 Operational Supplies 0.00 0.00 0.00 0.00 0.00 E10 Materials & Supplies 0.00 0.00 0.00 0.00 0.00 10-531-520030 Dues And Publications 0.00 0.00 0.00 0.00 0.00 10-531-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-531-520070 Training And Education 0.00 0.00 0.00 0.00 0.00 10-531-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-531-522021 Abatement 0.00 0.00 0.00 0.00 0.00 10-531-522022 Demo 0.00 0.00 0.00 0.00 0.00 10-531-522070 Legal Services 0.00 0.00 0.00 0.00 0.00 10-531-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-531-529020 Historic Preservation Com 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 0.00 0.00 0.00 0.00 0.00 10-531-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-531-541030 Vehicle Wash 0.00 0.00 0.00 0.00 0.00 10-531-546010 Clothing Expense 0.00 0.00 0.00 0.00 0.00 10-531-547010 Equipment Maintenance 0.00 0.00 0.00 0.00 0.00 10-531-547020 Maintenance Agreements 0.00 0.00 0.00 0.00 0.00 10-531-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 0.00 0.00 0.00 0.00 0.00 10-531-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 531 Plan & Protect Svcs -Build Reg 0.00 0.00 0.00 0.00 0.00 532 Plan & Protect Svcs -Env Health 10-532-501020 Salaries 188,759.82 28,955.26 0.00 159,804.56 84.66 10-532-501050 Parttime (wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-532-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-532-501070 Stand-by Plan 0.00 0.00 0.00 0.00 0.00 10-532-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-532-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-532-502010 Social Security 14,440.13 2,050.77 0.00 12,389.36 85.80 10-532-502020 Group Health Insurance 37,936.86 4,252.56 0.00 33,684.30 88.79 10-532-502030 Retirement 26,048.86 3,995.82 0.00 22,053.04 84.66 10-532-502040 Workers Compensation 3,753.42 3,753.42 0.00 0.00 0.00 10-532-502050 Life Insurance 223.99 27.45 0.00 196.54 87.74 10-532-502060 Lone Term Disabilitv 557.41 68.31 0.00 489.10 87.75 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 26 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-532-502070 Employee Assistance Prgm 65.52 15.34 0.00 50.18 76.59 10-532-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 271,786.01 43,118.93 0.00 228,667.08 84.13 10-532-511010 Advertising 90.00 0.00 0.00 90.00 100.00 10-532-511020 Postage 150.00 20.69 0.00 129.31 86.21 10-532-512010 Printing 20.00 0.00 0.00 20.00 100.00 10-532-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-532-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-532-513010 Office Supplies 1,300.00 0.00 0.00 1,300.00 100.00 10-532-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-532-514030 Small Tools 50.00 0.00 0.00 50.00 100.00 10-532-515030 Insect Control 0.00 0.00 0.00 0.00 0.00 10-532-515040 First Aid Supplies 15.00 0.00 0.00 15.00 100.00 10-532-517010 Operational Supplies 1,000.00 31.89 0.00 968.11 96.81 E10 Materials & Supplies 2,625.00 52.58 0.00 2,572.42 98.00 10-532-520030 Dues And Publications 900.00 0.00 0.00 900.00 100.00 10-532-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-532-520070 Training And Education 1,000.00 0.00 0.00 1,000.00 100.00 10-532-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00 10-532-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-532-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-532-524020 Recycle Collectprocess 0.00 0.00 0.00 0.00 0.00 10-532-524025 Glass Recycling 0.00 0.00 0.00 0.00 0.00 10-532-524026 Household Hazardous Waste 0.00 0.00 0.00 0.00 0.00 10-532-524027 INACTIVE - Portable Recycling 0.00 0.00 0.00 0.00 0.00 10-532-524028 Misc Recycling 0.00 0.00 0.00 0.00 0.00 10-532-524030 Compost Services 199,200.00 16,600.00 182,600.00 0.00 0.00 10-532-529010 Special Events 600.00 0.00 0.00 600.00 100.00 10-532-529020 Historic Preservation Com 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 201,700.00 16,600.00 182,600.00 2,500.00 1.24 10-532-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-532-540060 Cemetery Maintenance 39,500.00 2,903.18 32,582.00 4,014.82 10.16 10-532-540065 Cemetery Restoration 0.00 0.00 0.00 0.00 0.00 10-532-541030 Vehicle Wash 1,290.00 1,284.00 0.00 6.00 0.47 10-532-546010 Clothing Expense 1,080.00 0.00 0.00 1,080.00 100.00 10-532-547010 Equipment Maintenance 40.00 0.00 0.00 40.00 100.00 10-532-547020 Maintenance Agreements 1,081.00 88.01 384.71 608.28 56.27 10-532-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 42,991.00 4,275.19 32,966.71 5,749.10 13.37 10-532-572010 Purchase of Vehicles 0.00 0.00 0.00 0.00 0.00 10-532-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 27 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 532 Plan & Protect Svcs -Env Health 519,102.01 64,046.70 215,566.71 239,488.60 46.14 533 PPS - Prop MaintCode Enforce 10-533-501020 Salaries 183,639.02 28,299.96 0.00 155,339.06 84.59 10-533-501050 Parttime(wo Benefits) 20,000.00 2,717.76 0.00 17,282.24 86.41 10-533-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-533-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-533-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-533-502010 Social Security 15,578.39 2,296.54 0.00 13,281.85 85.26 10-533-502020 Group Health Insurance 35,121.60 3,960.75 0.00 31,160.85 88.72 10-533-502030 Retirement 25,342.19 3,905.37 0.00 21,436.82 84.59 10-533-502040 Workers Compensation 2,257.38 2,257.38 0.00 0.00 0.00 10-533-502050 Life Insurance 198.90 24.48 0.00 174.42 87.69 10-533-502060 Long Term Disability 523.14 67.02 0.00 456.12 87.19 10-533-502070 Employee Assistance Prgm 76.44 17.90 0.00 58.54 76.58 E05 Personnel Services 282,737.06 43,547.16 0.00 239,189.90 84.60 10-533-511010 Advertising 100.00 0.00 0.00 100.00 100.00 10-533-511020 Postage 2,300.00 117.63 0.00 2,182.37 94.89 10-533-512010 Printing 300.00 0.00 0.00 300.00 100.00 10-533-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-533-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-533-513010 Office Supplies 1,000.00 0.00 0.00 1,000.00 100.00 10-533-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-533-514030 Small Tools 125.00 0.00 0.00 125.00 100.00 10-533-515040 First Aid Supplies 15.00 0.00 0.00 15.00 100.00 10-533-517010 Operational Supplies 1,350.00 215.09 0.00 1,134.91 84.07 E10 Materials & Supplies 5,190.00 332.72 0.00 4,857.28 93.59 10-533-520030 Dues And Publications 500.00 0.00 0.00 500.00 100.00 10-533-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-533-520070 Training And Education 1,400.00 75.00 0.00 1,325.00 94.64 10-533-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-533-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-533-522021 Abatement 10,000.00 1,442.87 0.00 8,557.13 85.57 10-533-522022 Demo 230,782.57 64,257.00 83,652.00 82,873.57 35.91 10-533-522031 Dangerous Bldg Escrow Expenses 0.00 0.00 0.00 0.00 0.00 10-533-522070 Legal Services 0.00 0.00 0.00 0.00 0.00 10-533-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-533-529020 Historic Preservation Comm 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 242,682.57 65,774.87 83,652.00 93,255.70 38.43 10-533-534010 Telephone 3,701.40 505.92 0.00 3,195.48 86.33 E20 Utilities 3,701.40 505.92 0.00 3,195.48 86.33 10-533-541030 Vehicle Wash 270.00 270.00 0.00 0.00 0.00 10-533-546010 Clothing Expense 1,280.00 0.00 0.00 1,280.00 100.00 10-533-547010 Equipment Maintenance 30.00 0.00 0.00 30.00 100.00 10-533-547020 Maintenance Agreements 1,183.00 170.73 640.49 371.78 31.43 GL - Trial Balance by Acct Type and Full Acct Number (01/14/2022 - 10:09 AM) Page 28 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-533-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 2,763.00 440.73 640.49 1,681.78 60.87 10-533-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 533 PPS - Prop MaintCode Enforce 537,074.03 110,601.40 84,292.49 342,180.14 63.71 534 Plan & Protect Svcs -Bldg Regs 10-534-501020 Salaries 285,185.83 39,824.45 0.00 245,361.38 86.04 10-534-501050 Parttime(wo Benefits) 15,900.00 0.00 0.00 15,900.00 100.00 10-534-501060 Seasonal Salaries 0.00 1,703.52 0.00 -1,703.52 0.00 10-534-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-534-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-534-502010 Social Security 23,033.07 3,000.84 0.00 20,032.23 86.97 10-534-502020 Group Health Insurance 67,522.51 6,513.92 0.00 61,008.59 90.35 10-534-502030 Retirement 39,355.64 5,495.79 0.00 33,859.85 86.04 10-534-502040 Workers Compensation 4,756.07 4,756.07 0.00 0.00 0.00 10-534-502050 Life Insurance 345.17 37.40 0.00 307.77 89.16 10-534-502060 Long Term Disability 845.87 92.56 0.00 753.31 89.06 10-534-502070 Employee Assistance Prgm 109.20 30.69 0.00 78.51 71.90 10-534-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 437,053.36 61,455.24 0.00 375,598.12 85.94 10-534-511010 Advertising 100.00 0.00 0.00 100.00 100.00 10-534-511020 Postage 1,100.00 221.02 0.00 878.98 79.91 10-534-512010 Printing 100.00 0.00 0.00 100.00 100.00 10-534-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-534-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-534-513010 Office Supplies 900.00 0.00 0.00 900.00 100.00 10-534-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-534-514030 Small Tools 100.00 0.00 0.00 100.00 100.00 10-534-515040 First Aid Supplies 15.00 0.00 0.00 15.00 100.00 10-534-517010 Operational Supplies 1,800.00 0.00 0.00 1,800.00 100.00 E10 Materials & Supplies 4,115.00 221.02 0.00 3,893.98 94.63 10-534-520030 Dues And Publications 3,000.00 299.00 0.00 2,701.00 90.03 10-534-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-534-520070 Training And Education 8,000.00 0.00 0.00 8,000.00 100.00 10-534-522020 Professional Services 0.00 0.00 0.00 0.00 0.00 10-534-522021 Abatement 0.00 0.00 0.00 0.00 0.00 10-534-522022 Demo 0.00 0.00 0.00 0.00 0.00 10-534-522070 Legal Services 0.00 0.00 0.00 0.00 0.00 10-534-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-534-529020 Historic Preservation Comm 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 11,000.00 299.00 0.00 10,701.00 97.28 10-534-534010 Telephone 2,100.00 282.58 0.00 1,817.42 86.54 E20 Utilities 2,100.00 282.58 0.00 1,817.42 86.54 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 29 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-534-541030 Vehicle Wash 270.00 270.00 0.00 0.00 0.00 10-534-546010 Clothing Expense 1,180.00 0.00 0.00 1,180.00 100.00 10-534-547010 Equipment Maintenance 20.00 0.00 0.00 20.00 100.00 10-534-547020 Maintenance Agreements 1,022.00 177.87 711.94 132.19 12.93 10-534-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 2,492.00 447.87 711.94 1,332.19 53.46 10-534-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 534 Plan & Protect Svcs -Bldg Regs 456,760.36 62,705.71 711.94 393,342.71 86.12 535 Public Works -Central Maintenan 10-535-501020 Salaries 371,172.19 57,061.15 0.00 314,111.04 84.63 10-535-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-535-501050 Parttime(wo Benefits) 4,000.00 266.51 0.00 3,733.49 93.34 10-535-501070 Stand-by Plan 0.00 0.00 0.00 0.00 0.00 10-535-501090 Overtime 4,500.00 38.50 0.00 4,461.50 99.14 10-535-501095 Overtime Straight Pay 500.00 0.00 0.00 500.00 100.00 10-535-502010 Social Security 29,083.17 4,199.35 0.00 24,883.82 85.56 10-535-502020 Group Health Insurance 85,350.94 9,662.28 0.00 75,688.66 88.68 10-535-502030 Retirement 51,911.76 7,879.77 0.00 44,031.99 84.82 10-535-502040 Workers Compensation 4,469.36 4,469.36 0.00 0.00 0.00 10-535-502050 Life Insurance 445.54 54.60 0.00 390.94 87.75 10-535-502060 Long Term Disability 1,101.36 134.97 0.00 966.39 87.75 10-535-502070 Employee Assistance Prgm 152.88 35.80 0.00 117.08 76.58 10-535-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 552,687.20 83,802.29 0.00 468,884.91 84.84 10-535-511010 Advertising 80.00 0.00 0.00 80.00 100.00 10-535-511020 Postage 50.00 0.00 0.00 50.00 100.00 10-535-512020 Copies 10.00 0.00 0.00 10.00 100.00 10-535-513010 Office Supplies 1,500.00 23.54 0.00 1,476.46 98.43 10-535-514011 Gas, Oil, & Antifreeze 0.00 0.00 0.00 0.00 0.00 10-535-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-535-514030 Small Tools 7,000.00 2,645.54 0.00 4,354.46 62.21 10-535-517010 Operational Supplies 7,000.00 505.54 0.00 6,494.46 92.78 E10 Materials & Supplies 15,640.00 3,174.62 0.00 12,465.38 79.70 10-535-520030 Dues And Publications 350.00 185.00 0.00 165.00 47.14 10-535-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-535-520070 Training And Education 2,000.00 0.00 0.00 2,000.00 100.00 10-535-521005 Tank Insurance 500.00 0.00 0.00 500.00 100.00 10-535-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00 10-535-523010 Equipment Rentlease 0.00 0.00 0.00 0.00 0.00 10-535-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 2,850.00 185.00 0.00 2,665.00 93.51 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 30 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-535-531010 Electricity 6,560.00 389.70 0.00 6,170.30 94.06 10-535-533010 Natural Gas 3,000.00 288.03 0.00 2,711.97 90.40 10-535-534010 Telephone 220.00 39.00 0.00 181.00 82.27 10-535-535010 Water 1,442.00 97.69 0.00 1,344.31 93.23 E20 Utilities 11,222.00 814.42 0.00 10,407.58 92.74 10-535-540010 Building & Grounds Maint. 10,000.00 3,052.76 52.50 6,894.74 68.95 10-535-541010 Veh & Equip Parts Etc 600,000.00 83,278.17 38,242.00 478,479.83 79.75 10-535-541015 Vehicle Hail Damage Repair 13,888.39 0.00 0.00 13,888.39 100.00 10-535-546010 Clothing Expense 5,500.00 1,179.06 0.00 4,320.94 78.56 10-535-547010 Equipment Maintenance 1,000.00 0.00 0.00 1,000.00 100.00 10-535-547020 Maintenance Agreements 17,251.00 496.38 89.35 16,665.27 96.60 10-535-547030 Radio Maintenance 100.00 0.00 0.00 100.00 100.00 E25 Repairs & Maintenance 647,739.39 88,006.37 38,383.85 521,349.17 80.49 10-535-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 535 Public Works -Central Maintenan 1,230,138.59 175,982.70 38,383.85 1,015,772.04 82.57 540 Public Works-Admin 10-540-501020 Salaries 229,814.59 35,292.66 0.00 194,521.93 84.64 10-540-501090 Overtime 0.00 0.00 0.00 0.00 0.00 10-540-501095 Overtime Straight Pay 0.00 0.00 0.00 0.00 0.00 10-540-502010 Social Security 17,580.82 2,693.59 0.00 14,887.23 84.68 10-540-502020 Group Health Insurance 21,189.53 2,395.20 0.00 18,794.33 88.70 10-540-502030 Retirement 31,714.41 4,870.39 0.00 26,844.02 84.64 10-540-502040 Workers Compensation 219.23 219.23 0.00 0.00 0.00 10-540-502050 Life Insurance 272.95 33.45 0.00 239.50 87.75 10-540-502060 Long Term Disability 547.62 67.11 0.00 480.51 87.75 10-540-502070 Employee Assistance Prgm 65.52 15.34 0.00 50.18 76.59 E05 Personnel Services 301,404.67 45,586.97 0.00 255,817.70 84.88 10-540-511010 Advertising 0.00 0.00 0.00 0.00 0.00 10-540-511020 Postage 200.00 0.00 0.00 200.00 100.00 10-540-512010 Printing 200.00 0.00 0.00 200.00 100.00 10-540-512020 Copies 100.00 0.00 0.00 100.00 100.00 10-540-513010 Office Supplies 1,000.00 0.00 0.00 1,000.00 100.00 10-540-514010 Gas 100,000.00 15,431.14 0.00 84,568.86 84.57 10-540-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-540-514040 Food 200.00 0.00 0.00 200.00 100.00 10-540-517010 Operational Supplies 300.00 0.00 0.00 300.00 100.00 E10 Materials & Supplies 102,000.00 15,431.14 0.00 86,568.86 84.87 10-540-520030 Dues And Publications 800.00 520.25 0.00 279.75 34.97 10-540-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-540-520070 Training And Education 3,000.00 0.00 0.00 3,000.00 100.00 10-540-522020 Professional Services 200.00 0.00 0.00 200.00 100.00 10-540-527010 Comm Sery Projects 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 31 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable E15 Contractual Services 4,000.00 520.25 0.00 3,479.75 86.99 10-540-534010 Telephone 0.00 0.00 0.00 0.00 0.00 E20 Utilities 0.00 0.00 0.00 0.00 0.00 10-540-547020 Maintenance Agreements 305.00 58.53 237.31 9.16 3.00 E25 Repairs & Maintenance 305.00 58.53 237.31 9.16 3.00 10-540-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 540 Public Works-Admin 407,709.67 61,596.89 237.31 345,875.47 84.83 541 Public Works -Engineering 10-541-501020 Salaries 844,425.89 131,125.23 0.00 713,300.66 84.47 10-541-501040 Part-time (wbenefits) 0.00 0.00 0.00 0.00 0.00 10-541-501050 Parttime(wo Benefits) 0.00 0.00 0.00 0.00 0.00 10-541-501060 Seasonal Salaries 0.00 0.00 0.00 0.00 0.00 10-541-501080 Step-up Pay 0.00 0.00 0.00 0.00 0.00 10-541-501090 Overtime 400.00 167.86 0.00 232.14 58.04 10-541-501095 Overtime Straight Pay 0.00 23.62 0.00 -23.62 0.00 10-541-502010 Social Security 64,629.18 9,542.30 0.00 55,086.88 85.24 10-541-502020 Group Health Insurance 143,366.51 15,965.75 0.00 127,400.76 88.86 10-541-502030 Retirement 116,585.97 16,587.50 0.00 99,998.47 85.77 10-541-502040 Workers Compensation 6,055.72 6,055.72 0.00 0.00 0.00 10-541-502050 Life Insurance 976.75 120.58 0.00 856.17 87.65 10-541-502060 Long Term Disability 2,422.05 299.35 0.00 2,122.70 87.64 10-541-502070 Employee Assistance Prgm 262.08 61.38 0.00 200.70 76.58 10-541-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 1,179,124.15 179,949.29 0.00 999,174.86 84.74 10-541-511010 Advertising 400.00 0.00 0.00 400.00 100.00 10-541-511020 Postage 400.00 3.22 0.00 396.78 99.20 10-541-512010 Printing 0.00 0.00 0.00 0.00 0.00 10-541-512020 Copies 0.00 0.00 0.00 0.00 0.00 10-541-512030 Photographic Supplies 0.00 0.00 0.00 0.00 0.00 10-541-513010 Office Supplies 1,650.00 122.83 0.00 1,527.17 92.56 10-541-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-541-514030 Small Tools 200.00 0.00 0.00 200.00 100.00 10-541-514040 Food 150.00 0.00 0.00 150.00 100.00 10-541-515040 First Aid Supplies 50.00 0.00 0.00 50.00 100.00 10-541-515070 Const & Inspect Supplies 1,000.00 269.55 0.00 730.45 73.05 10-541-515080 Surveying Supplies 1,500.00 15.50 0.00 1,484.50 98.97 10-541-517010 Operational Supplies 4,350.00 -330.17 0.00 4,680.17 107.59 E10 Materials & Supplies 9,700.00 80.93 0.00 9,619.07 99.17 10-541-520030 Dues And Publications 4,000.00 2,420.00 0.00 1,580.00 39.50 10-541-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-541-520070 Trainine And Education 4.000.00 0.00 0.00 4.000.00 100.00 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 32 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-541-520080 Tuition Reimbursement 0.00 0.00 0.00 0.00 0.00 10-541-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00 10-541-522020 Professional Services 500.00 0.00 0.00 500.00 100.00 10-541-522055 Stormwater Compliance 500.00 0.00 0.00 500.00 100.00 E15 Contractual Services 9,000.00 2,420.00 0.00 6,580.00 73.11 10-541-534010 Telephone 500.00 24.60 0.00 475.40 95.08 E20 Utilities 500.00 24.60 0.00 475.40 95.08 10-541-541020 Veh Maintenance 0.00 0.00 0.00 0.00 0.00 10-541-541030 Vehicle Wash 1,000.00 960.00 0.00 40.00 4.00 10-541-546010 Clothing Expense 1,500.00 718.00 0.00 782.00 52.13 10-541-547010 Equipment Maintenance 1,000.00 0.00 0.00 1,000.00 100.00 10-541-547020 Maintenance Agreements 10,665.00 198.70 779.45 9,686.85 90.83 10-541-547030 Radio Maintenance 0.00 0.00 0.00 0.00 0.00 E25 Repairs & Maintenance 14,165.00 1,876.70 779.45 11,508.85 81.25 10-541-572010 Purchase of Vehicles 0.00 0.00 0.00 0.00 0.00 10-541-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 10-541-576031 Misc Stormwater Projects 0.00 0.00 0.00 0.00 0.00 10-541-576035 SidewalkGreenway-JCMG 0.00 0.00 0.00 0.00 0.00 E75 Capital Projects 0.00 0.00 0.00 0.00 0.00 541 Public Works -Engineering 1,212,489.15 184,351.52 779.45 1,027,358.18 84.73 542 Public Works -Street 10-542-501020 Salaries 1,260,706.61 157,385.67 0.00 1,103,320.94 87.52 10-542-501060 Seasonal Salaries 20,000.00 0.00 0.00 20,000.00 100.00 10-542-501070 Stand-by Plan 9,248.00 1,386.10 0.00 7,861.90 85.01 10-542-501090 Overtime 30,000.00 1,588.87 0.00 28,411.13 94.70 10-542-501095 Overtime Straight Pay 500.00 0.00 0.00 500.00 100.00 10-542-502010 Social Security 104,839.78 11,829.65 0.00 93,010.13 88.72 10-542-502020 Group Health Insurance 298,539.62 25,667.92 0.00 272,871.70 91.40 10-542-502030 Retirement 186,362.73 21,824.13 0.00 164,538.60 88.29 10-542-502040 Workers Compensation 39,110.84 39,110.84 0.00 0.00 0.00 10-542-502050 Life Insurance 1,555.09 148.73 0.00 1,406.36 90.44 10-542-502060 Long Term Disability 3,804.44 362.88 0.00 3,441.56 90.46 10-542-502070 Employee Assistance Prgm 622.44 145.77 0.00 476.67 76.58 10-542-503010 Awards Program 200.00 0.00 0.00 200.00 100.00 10-542-503020 Unemployment Compensation 0.00 0.00 0.00 0.00 0.00 E05 Personnel Services 1,955,489.55 259,450.56 0.00 1,696,038.99 86.73 10-542-511010 Advertising 1,000.00 0.00 0.00 1,000.00 100.00 10-542-511020 Postage 150.00 0.53 0.00 149.47 99.65 10-542-512010 Printing 90.00 0.00 0.00 90.00 100.00 10-542-512020 Copies 10.00 0.00 0.00 10.00 100.00 10-542-513010 Office SuDolies 1.600.00 127.51 0.00 1.472.49 92.03 GL - Trial Balance by Acct Type and Full Acct Number (O1/14/2022 - 10:09 AM) Page 33 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-542-514017 COVID-19 0.00 0.00 0.00 0.00 0.00 10-542-514020 Chemicals 300,000.00 11,287.63 0.00 288,712.37 96.24 10-542-514030 Small Tools 9,000.00 167.43 0.00 8,832.57 98.14 10-542-514040 Food 2,000.00 0.00 0.00 2,000.00 100.00 10-542-515010 Stormwater Material 0.00 440.68 0.00 -440.68 0.00 10-542-515020 Street Materials 225,000.00 37,879.06 7,260.00 179,860.94 79.94 10-542-515040 First Aid Supplies 500.00 0.00 0.00 500.00 100.00 10-542-515060 Weed Control 1,500.00 0.00 0.00 1,500.00 100.00 10-542-515070 Const & Inspect Supplies 200.00 0.00 0.00 200.00 100.00 10-542-517010 Operational Supplies 5,000.00 1,038.53 0.00 3,961.47 79.23 E10 Materials & Supplies 546,050.00 50,941.37 7,260.00 487,848.63 89.34 10-542-520030 Dues And Publications 1,320.00 422.00 0.00 898.00 68.03 10-542-520050 INACTIVE - Mtgs & Conferences 0.00 0.00 0.00 0.00 0.00 10-542-520070 Training And Education 7,680.00 618.00 0.00 7,062.00 91.95 10-542-521040 Medical Claimsservices 0.00 0.00 0.00 0.00 0.00 10-542-522020 Professional Services 14,000.00 53.75 0.00 13,946.25 99.62 10-542-523010 Equipment Rentlease 200.00 0.00 0.00 200.00 100.00 10-542-524010 Trash Collections 0.00 0.00 0.00 0.00 0.00 10-542-529070 Street Light Installation 0.00 0.00 0.00 0.00 0.00 E15 Contractual Services 23,200.00 1,093.75 0.00 22,106.25 95.29 10-542-531010 Electricity 24,364.00 1,917.12 0.00 22,446.88 92.13 10-542-531020 Street Lights 593,000.00 49,633.53 0.00 543,366.47 91.63 10-542-533010 Natural Gas 10,000.00 1,446.61 0.00 8,553.39 85.53 10-542-534010 Telephone 580.00 115.48 0.00 464.52 80.09 10-542-535010 Water 12,390.00 370.77 0.00 12,019.23 97.01 E20 Utilities 640,334.00 53,483.51 0.00 586,850.49 91.65 10-542-540010 Building & Grounds Maint. 12,000.00 2,195.56 300.00 9,504.44 79.20 10-542-541030 Vehicle Wash 7,000.00 6,624.00 0.00 376.00 5.37 10-542-542010 Repairs - StopStreet Lights 35,000.00 1,472.94 0.00 33,527.06 95.79 10-542-542030 Signs & Marking Paint 50,000.00 214.83 498.20 49,286.97 98.57 10-542-546010 Clothing Expense 15,000.00 7,010.00 0.00 7,990.00 53.27 10-542-547010 Equipment Maintenance 3,200.00 0.00 0.00 3,200.00 100.00 10-542-547020 Maintenance Agreements 360.00 0.00 0.00 360.00 100.00 10-542-547030 Radio Maintenance 1,000.00 0.00 0.00 1,000.00 100.00 E25 Repairs & Maintenance 123,560.00 17,517.33 798.20 105,244.47 85.18 10-542-572010 Purchase Of Vehicles 152,000.00 0.00 152,000.00 0.00 0.00 10-542-572020 Purchase Of Equipment 0.00 0.00 0.00 0.00 0.00 10-542-573030 Purchimprov Landbuildin 0.00 0.00 0.00 0.00 0.00 10-542-573050 Neighborhood Impr Projs 0.00 0.00 0.00 0.00 0.00 10-542-573060 Sidewalk Rep Program 0.00 0.00 0.00 0.00 0.00 10-542-573061 Street Crack Sealing 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 152,000.00 0.00 152,000.00 0.00 0.00 542 Public Works -Street 3,440,633.55 382,486.52 160,058.20 2,898,088.83 84.23 Page 34 GL - Trial Balance by Acct Type and Full Acct Number (01/14/2022 - 10:09 AM) Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 700 Transfers & Subsidies 10-700-590050 Transfer To Tif Fund 15,000.00 0.00 0.00 15,000.00 100.00 10-700-590065 Trans to Self -Funded H1thIns 0.00 0.00 0.00 0.00 0.00 10-700-590066 Trans to Workers Comp 0.00 0.00 0.00 0.00 0.00 10-700-590070 Airport Subsidy 113,316.60 113,316.60 0.00 0.00 0.00 10-700-590075 Transit Subsidy 187,072.59 187,072.59 0.00 0.00 0.00 10-700-590080 Transfer To Amb Sery 0.00 0.00 0.00 0.00 0.00 E80 Transfers Out 315,389.19 300,389.19 0.00 15,000.00 4.76 700 Transfers & Subsidies 315,389.19 300,389.19 0.00 15,000.00 4.76 900 CapitalVehicleEquipment 10-900-571010 Capvehclequip-city Admin 0.00 0.00 0.00 0.00 0.00 10-900-571020 Capvhcleqp-code Enf-adm 0.00 0.00 0.00 0.00 0.00 10-900-571030 Capvhclegp-bldg Regs 0.00 0.00 0.00 0.00 0.00 10-900-571040 Capvhcleqp-envir Health 0.00 0.00 0.00 0.00 0.00 10-900-571050 Capvhcleqp-p & Transp-adm 0.00 0.00 0.00 0.00 0.00 10-900-571060 Capvhcleqp-pub Works-adm 0.00 0.00 0.00 0.00 0.00 10-900-571070 Capvhcleqp-engineering 0.00 0.00 0.00 0.00 0.00 10-900-571080 Capvhcleqp-street 0.00 0.00 0.00 0.00 0.00 10-900-571090 Capvhcleqp-police 0.00 0.00 0.00 0.00 0.00 10-900-571100 Capvhcleqp-fire 0.00 0.00 0.00 0.00 0.00 10-900-571110 Capvhcleqp-Animal Control 0.00 0.00 0.00 0.00 0.00 10-900-571120 Capvhcleqp-central Maint 0.00 0.00 0.00 0.00 0.00 10-900-571130 Capvhcleqp-airport 0.00 0.00 0.00 0.00 0.00 10-900-571140 Capvhcleqp-contingency 0.00 0.00 0.00 0.00 0.00 E70 Capital Purchases 0.00 0.00 0.00 0.00 0.00 900 CapitalVehicleEquipment 0.00 0.00 0.00 0.00 0.00 990 Capital Projects 10-990-575006 New Fire Station Number 2 0.00 0.00 0.00 0.00 0.00 10-990-575015 Police HVAC 0.00 0.00 0.00 0.00 0.00 10-990-575022 Future Fire Stations 6,000.00 0.00 0.00 6,000.00 100.00 10-990-575023 Fire Station 4 Rehab 3,579.28 1,758.99 0.00 1,820.29 50.86 10-990-576007 Stormwater Improvements 0.00 0.00 0.00 0.00 0.00 10-990-576020 Pipe Lining 2019 0.00 0.00 0.00 0.00 0.00 10-990-576023 Norris Drive Culvert 243,750.00 9,013.13 234,736.87 0.00 0.00 10-990-577042 Mo Blvd Sidewalks 0.00 0.00 0.00 0.00 0.00 10-990-577044 Water Street @ Lohman Landing 0.00 0.00 0.00 0.00 0.00 10-990-577045 Clay Street Plaza 0.00 0.00 0.00 0.00 0.00 10-990-577046 Hwy 54 & Stadium Interchange 0.00 0.00 0.00 0.00 0.00 10-990-577054 Wayfinding 0.00 0.00 0.00 0.00 0.00 10-990-577056 SOMO Sewer Extension 0.00 0.00 0.00 0.00 0.00 10-990-577058 Downtown Streetscape 800.00 0.00 0.00 800.00 100.00 10-990-577060 Ongoing InfrastFacility Needs 73,835.29 0.00 2,519.00 71,316.29 96.59 10-990-577063 Clark Avenue 0.00 0.00 0.00 0.00 0.00 10-990-577064 Broadway St Sidewalk 0.00 0.00 0.00 0.00 0.00 10-990-577065 South Lincoln Street 0.00 0.00 0.00 0.00 0.00 GL - Trial Balance by Acct Type and Full Acct Number (01/14/2022 - 10:09 AM) Page 35 Sort Level Description Budget YTD Actual Encumbered Remaining Budget % UncollectedAvailable 10-990-577066 Stormwater Projects 0.00 0.00 0.00 0.00 0.00 10-990-577071 MSP EDA Grant 3,099,595.00 0.00 0.00 3,099,595.00 100.00 10-990-590071 Mo B1vd1400-1800 Block 0.00 0.00 0.00 0.00 0.00 E75 Capital Projects 3,427,559.57 10,772.12 237,255.87 3,179,531.58 92.76 990 Capital Projects 3,427,559.57 10,772.12 237,255.87 3,179,531.58 92.76 995 ARPA 10-995-501020 Salaries 50,000.00 42,984.22 0.00 7,015.78 14.03 10-995-502010 Social Security 0.00 3,183.02 0.00 -3,183.02 0.00 10-995-502020 Group Health Insurance 0.00 7,364.25 0.00 -7,364.25 0.00 10-995-502030 Retirement 0.00 5,535.77 0.00 -5,535.77 0.00 10-995-502050 Life Insurance 0.00 37.58 0.00 -37.58 0.00 10-995-502060 Long Term Disability 0.00 93.06 0.00 -93.06 0.00 E05 Personnel Services 50,000.00 59,197.90 0.00 -9,197.90 -18.40 10-995-515010 Stormwater Materials 200,000.00 6,584.63 0.00 193,415.37 96.71 E10 Materials & Supplies 200,000.00 6,584.63 0.00 193,415.37 96.71 10-995-576007 Stormwater Improvements 540,917.60 0.00 0.00 540,917.60 100.00 E75 Capital Projects 540,917.60 0.00 0.00 540,917.60 100.00 995 ARPA 790,917.60 65,782.53 0.00 725,135.07 91.68 Expense Expense 39,529,779.76 5,852,561.82 1,146,519.30 32,530,698.64 82.29 GL - Trial Balance by Acct Type and Full Acct Number (01/14/2022 - 10:09 AM) Page 36 CITY OF JEFFERSON FISCAL YEAR 2021 - 2022 ESTIMATED FUND BALANCE FYE2020 UNASSIGNED FUND BALANCE (Audited) $ 6,845,622.00 FYE2021 GENERAL FUND ACTIVITY Unaudited FY2021 Total General Fund Revenues (no ARPA) $ 36,604,892.70 Unaudited FY2021 Total General Fund Expenditures $ (34,263,103.64) $ 2,341,789.06 FYE2021 UNASSIGNED FUND BALANCE (Estimate - Unaudited) $ 9,187,411.06 Reappropriations from FY2021 to FY2022 Stormwater - ARPA $ (790,917.60) MSP - EDA Grant matching portion $ (1,599,595.00) Future Fire Stations $ (6,000.00) Fire Station 4 Rehab $ (3,579.28) Downtown Streetscape $ (800.00) Ongoing Infrastructure/Facility Needs $ (63,760.11) Demolitions $ (210,782.57) Roof Repairs at Hyde Park $ (82,417.27) Vehicle Leasing $ (109,042.75) Springbrook Software Upgrade $ (12,136.25) Friend of the Animal Shelter grant for cat kennels $ (4,600.00) Bunker/Turnout Gear $ (18,634.03) Station 4 Renovation Lockers & Extractor $ (16,936.49) Ammunition and Firearms Supplies $ (34,365.57) Purchase of Animal Control Vehicle $ (25,523.00) Historic Preservation Grants for Surveys $ (38,400.00) $ (3,017,489.92) 2022 Adjustments/Supplementals FY2022 Supplemental Appropriations: Budget Amendments for Vehicle Leasing $ (50,410.00) $ (50,410.00) FYE2022 ESTIMATED Unassigned Fund Balance $ 6,119,511.14 FYE2022 ESTIMATED Fund Balance % of Adopted Budget 17.80% 17% of FY2022 Adopted Budget ($34,370,541) = $5,842,992 Tax Period Due Date to City Total Lodging Tax JCCVB (3/7) JCCVB/Tourism Fund (4/7)** May-11 6/20/11 91,258.41 38,328.53 51,104.77 Jun-11 7/20/11 101,479.82 42,621.54 56,828.68 Jul-11 8/20/11 88,392.47 37,124.82 49,499.80 Aug-11 9/20/11 73,144.02 30,720.48 40,960.66 Sep-11 10/20/11 103,618.61 43,519.80 58,026.44 Oct-11 11/20/11 105,531.99 44,323.44 59,097.91 Nov-11 12/20/11 66,556.88 27,953.89 37,271.85 Dec-11 1/20/12 52,204.97 21,926.07 29,234.80 Jan-12 2/20/12 65,645.72 27,571.20 36,761.61 566.37 Feb-12 3/20/12 85,143.89 35,760.45 47,680.56 383.96 Mar-12 4/20/12 81,904.23 34,399.77 45,866.38 636.05 (8.11) Apr-12 5/20/12 103,406.71 43,430.82 57,907.76 685.97 (7.25) May-12 6/20/12 89,713.24 37,679.58 50,239.40 785.01 (7.25) Jun-12 7/20/12 86,753.72 36,436.56 48,582.08 832.99 (7.25) Jul-12 8/20/12 89,904.69 37,759.97 50,346.63 Aug-12 9/20/12 76,708.71 32,217.66 42,956.88 887.55 (7.25) 987.59 (7.50) Sep-12 10/20/12 109,335.16 45,920.77 61,227.69 1,011.18 (7.00) Oct-12 11/20/12 109,059.34 45,804.92 61,073.23 45,804.92 1,166.54 (7.50) Nov-12 12/20/12 69,756.75 29,297.84 39,063.77 (45,804.92) 1,185.18 (7.33) Dec-12 1/20/13 55,126.67 23,153.20 30,870.94 1,108.23 (7.35) Jan-13 2/20/13 84,295.92 35,404.29 47,205.71 1,271.02 (8.28) Feb-13 3/20/13 84,199.16 35,363.65 47,151.53 1,297.26 (8.28) Mar-13 4/20/13 98,008.06 41,163.39 54,884.51 1,413.79 (7.37) Apr-13 5/20/13 100,022.48 42,009.44 56,012.59 Interest Received 4/2012 Interest Received 5/2012 Interest Received 5/2012 Service Charge 6/2012 Interest Received 6/2012 Service Charge 7/2012 Interest Received 7/2012 Service Charge 8/2012 Interest Received 8/2012 Service Charge 9/2012 Interest Received 9/2012 Service Charge 10/2012 Interest Received 10/2012 Service Charge 11/2012 Interest Received 11/2012 Service Charge JCCVB 3/7 Check Deposited in Error 12/2012 Interest Received 12/2012 Service Charge Correction of Deposit Error 1/2013 Interest Received 1/2013 Service Charge 2/2013 Interest Received 2/2013 Service Charge 3/2013 Interest Received 3/2013 Service Charge 4/2013 Interest Received 4/2013 Service Charge 5/2013 Interest Received 5/2013 Service Charge Tax Period Due Date to City Total Lodging Tax JCCVB (3/7) JCCVB/Tourism Fund (4/7)** 1,450.30 (8.56) (10,000.00) May-13 6/20/13 97,602.44 40,993.02 54,657.37 1,570.41 (8.45) (1,187.09) Jun-13 7/20/13 92,796.57 38,974.56 51,966.08 1,620.41 (8.45) (33.25) (15,000.00) (10,000.00) Jul-13 8/20/13 93,352.06 39,207.87 52,277.15 1,606.48 (8.79) (5,000.00) Aug-13 9/20/13 89,778.97 37,707.17 50,276.22 1,726.08 (8.45) (3,000.00) Sep-13 10/20/13 108,879.17 45,729.25 60,972.34 1,728.36 (8.45) Oct-13 11/20/13 120,248.83 50,504.51 67,339.34 1,864.47 (8.28) Nov-13 12/20/13 84,253.54 35,386.49 47,181.98 1,918.75 (8.28) Dec-13 1/20/14 63,745.74 26,773.21 35,697.61 1,807.90 (8.28) Jan-14 2/20/14 92,051.62 38,661.68 51,548.91 (1,562.61) 2,078.72 (8.45) Feb-14 3/20/14 80,825.68 33,946.79 45,262.38 2,052.68 (8.28) Mar-14 4/30/14 106,553.94 44,752.65 59,670.21 2,198.76 (8.29) Apr-14 5/20/14 104,278.69 43,797.05 58,396.07 2,203.13 (8.29) May-14 6/20/14 116,059.44 48,744.96 64,993.29 2,391.04 (8.29) Jun-14 7/20/14 104,333.69 43,820.15 58,426.87 2,457.38 (8.29) Jul-14 8/20/141 98,901.39 1 41,538.58 55,384.78 2,459.73 6/2013 Interest Received 6/2013 Service Charge Ck #50 - C H Johnson Consulting 7/2013 Interest Received 7/2013 Service Charge Ck #1001 - C H Johnson Consulting 8/2013 Interest Received 8/2013 Service Charge Ck #1002 - City of Jefferson - RFP Ad Ck #1003 - C H Johnson Consulting Ck #1004 - C H Johnson Consulting 9/2013 Interest Received 9/2013 Service Charge Ck #1005 - C H Johnson Consulting 10/2013 Interest Received 10/2013 Service Charge Ck #1006 - C H Johnson Consulting 11/2013 Interest Received 11/2013 Service Charge 12/2013 Interest Received 12/2013 Service Charge 1/2014 Interest Received 1/2014 Service Charge 2/2014 Interest Received 2/2014 Service Charge Ck #1007 - C H Johnson Consulting 3/2014 Interest Received 3/2014 Service Charge 4/2014 Interest Received 4/2014 Service Charge 5/2014 Interest Received 5/2014 Service Charge 6/2014 Interest Received 6/2014 Service Charge 7/2014 Interest Received 7/2014 Service Charge 8/2014 Interest Received 8/2014 Service Charge 9/2014 Interest Received Tax Period Due Date to City Total Lodging Tax JCCVB (3/7) JCCVB/Tourism Fund (4/7)** (8.29) Aug-14 9/20/14 75,962.88 31,904.41 42,539.21 2,593.43 (8.29) Sep-14 10/20/14 112,370.02 47,195.41 62,927.21 2,586.87 (8.29) Oct-14 11/20/14 116,992.89 49,137.01 65,516.02 2,736.57 (14.65) Nov-14 12/20/14 72,761.33 30,559.76 40,746.34 2,798.53 (8.29) Dec-14 1/20/15 60,394.73 25,365.79 33,821.05 2,575.56 (8.29) Jan-15 2/20/15 85,741.83 36,011.57 48,015.42 2,935.34 (8.29) Feb-15 3/20/15 84,317.61 35,413.40 47,217.86 2,911.14 (10.54) Mar-15 4/20/15 114,789.97 48,211.79 64,282.38 3,049.41 (8.29) Apr-15 5/20/15 102,479.43 43,041.36 57,388.48 3,046.67 (8.29) May-15 6/20/15 116,174.48 48,793.28 65,057.71 3,217.49 (8.29) Jun-15 7/31/15 97,379.11 40,899.23 54,532.30 3,287.90 (10.67) Jul-15 8/20/15 102,541.78 43,067.55 57,423.40 3,307.41 (8.58) Aug-15 9/20/15 81,248.87 34,124.53 45,499.37 3,476.74 (8.29) Sep-15 10/20/15 102,709.81 43,138.12 57,517.49 3,421.47 (8.00) Oct-15 12/1/15 107,837.70 45,291.83 60,389.11 3,605.14 (8.29) Nov-15 12/31/15 67,119.58 28,190.22 37,586.96 Sep-15 1,908.92 801.75 1,069.00 3,666.35 (8.29) Dec-15 1/31/16 66,959.22 28,122.88 37,497.16 3,478.72 (8.49) Jan-16 2/20/161 83,239.99 1 34,960.80 1 46,614.39 9/2014 Service Charge 10/2014 Interest Received 10/2014 Service Charge 11/2014 Interest Received 11/2014 Service Charge 12/2014 Interest Received 12/2014 Service Charge 1/2015 Interest Received 1/2015 Service Charge 2/2015 Interest Received 2/2015 Service Charge 3/2015 Interest Received 3/2015 Service Charge 4/2015 Interest Received 4/2015 Service Charge 5/2015 Interest Received 5/2015 Service Charge 6/2015 Interest Received 6/2015 Service Charge 7/2015 Interest Received 7/2015 Service Charge 8/2015 Interest Received 8/2015 Service Charge 9/2015 Interest Received 9/2015 Service Charge 10/2015 Interest Received 10/2015 Service Charge 11/2015 Interest Received 11/2015 Service Charge 12/2015 Interest Received 12/2015 Service Charge late pays 1/2016 Interest Received 1/2016 Service Charge 2/2016 Interest Received 2/2016 Service Charge Tax Period Due Date to City Total Lodging Tax JCCVB (3/7) JCCVB/Tourism Fund (4/7)** 3,786.20 (8.28) Feb-16 3/20/16 97,559.96 40,975.18 54,633.58 3,718.19 (8.27) Mar-16 4/29/16 101,134.20 42,476.36 56,635.16 3,914.86 (8.26) Apr-16 5/20/16 140,992.87 59,217.01 78,956.01 3,905.43 May-16 6/20/16 112,152.91 47,104.22 62,805.63 3,985.42 Jun-16 7/31/16 106,704.37 44,815.83 59,754.44 4,207.43 Jul-16 8/20/16 96,811.40 40,660.79 54,214.38 4,136.69 Aug-16 9/20/16 88,674.86 37,243.44 49,657.92 4,350.78 Sep-16 10/31/16 100,606.10 42,254.56 56,339.42 4,292.30 Oct-16 11/20/16 120,471.15 50,597.88 67,463.85 4,531.06 Nov-16 12/20/16 88,755.07 37,277.13 49,702.83 4,602.85 Dec-16 1/31/17 65,709.30 27,597.91 36,797.21 4,207.06 Jan-17 2/20/17 95,905.35 40,280.25 53,706.99 4,726.10 Feb-17 3/31/17 95,135.98 39,957.11 53,276.15 4,651.72 Mar-17 4/30/17 111,370.63 46,775.67 62,367.55 4,885.76 Apr-17 5/30/17 109,652.93 46,054.23 61,405.64 4,807.94 May-17 6/30/17 123,148.39 51,722.32 68,963.10 5,089.00 Jun-17 7/31/17 120,310.25 50,530.30 67,373.74 5,141.00 Jul-17 8/20/17 101,096.32 42,460.45 56,613.94 5,081.97 Aug-17 9/30/17 99,136.13 41,637.18 55,516.23 5,325.63 Sep-17 10/31/17 112,835.87 47,391.06 63,188.09 5,243.98 Oct-17 11/20/17 118,132.32 49,615.57 66,154.10 5,519.00 Nov-17 12/20/17 84,414.19 35,453.96 47,271.95 5,565.66 Dec-17 1/31/18 64,644.90 27,150.86 36,201.14 5,076.25 Jan-18 2/20/18 90,463.34 37,994.60 50,659.47 5,710.59 Feb-18 3/31/18 72,376.53 30,398.14 40,530.86 5,580.76 3/2016 Interest Received 3/2016 Service Charge 4/2016 Interest Received 4/2016 Service Charge 5/2016 Interest Received 5/2016 Service Charge 6/2016 Interest Received 7/2016 Interest Received 8/2016 Interest Received 9/2016 Interest Received 10/2016 Interest Received 11/2016 Interest Received 12/2016 Interest Received 1/2017 Interest Received 2/2017 Interest Received 3/2017 Interest Received 4/2017 Interest Received 5/2017 Interest Received 6/2017 Interest Received 7/2017 Interest Received 8/2017 Interest Received 9/2017 Interest Received 10/2017 Interest Received 11/2017 Interest Received 12/2017 Interest Received 1/2018 interest Received 2/2018 interest Received 3/2018 interest Received 4/2018 interest Received Tax Period Due Date to City Total Lodging Tax JCCVB (3/7) JCCVB/Tourism Fund (4/7)** Mar-18 4/30/18 128,168.74 53,830.87 71,774.50 5,862.91 Apr-18 5/30/18 115,538.43 48,526.14 64,701.52 5,744.27 May-18 6/20/18 127,840.04 53,692.82 71,590.42 6,020.86 Jun-18 7/31/18 108,499.02 45,569.59 60,759.45 6,145.34 Jul-18 8/20/18 99,948.25 41,978.26 55,971.02 5,929.16 Aug-18 9/20/18 92,260.57 38,749.44 51,665.92 6,303.93 Sep-18 10/31/18 102,804.82 43,178.02 57,570.70 6,160.57 Oct-18 11/20/18 130,250.45 54,705.19 72,940.25 6,496.60 Nov-18 12/20/18 87,460.75 36,733.51 48,978.02 6,531.01 (3,908.75) Dec-18 1/31/19 70,508.84 29,613.71 39,484.95 5,949.48 (2,623.75) Jan-19 2/20/19 88,590.00 37,207.80 49,610.40 6,683.16 Feb-19 3/31/19 99,690.19 41,869.88 55,826.51 6,537.39 Mar-19 4/30/19 121,611.98 51,077.03 68,102.71 6,844.11 (50.75) (4,867.50) Apr-19 5/30/19 131,434.04 55,202.30 73,603.06 6,731.55 200.00 May-19 6/20/19 134,504.89 56,492.05 75,322.74 7,065.89 Jun-19 7/31/19 120,530.50 50,622.81 67,497.08 7,131.88 Jul-19 8/20/19 117,844.99 49,494.90 65,993.19 7,014.55 (2,136.63) Aug-19 9/20/19 114,393.96 48,045.46 64,060.62 7,349.16 Sep-19 10/31/19 125,692.73 52,790.95 70,387.93 7,179.27 (737.50) Oct-19 11/20/19 136,035.67 57,134.98 76,179.98 7,549.02 Nov-19 12/20/19 98,690.15 41,449.86 55,266.49 7,603.34 Dec-19 1/31/20 85,935.20 36,092.79 48,123.71 7,157.65 (10,000.00) (10,000.00) (2,810.43) 5/2018 interest Received 6/2018 interest Received 7/2018 interest Received 8/2018 interest Received 9/2018 interest Received 10/2018 interest Received 11/2018 interest Received 12/2018 interest Received 1/2019 interest Received CK# 1008 2/2019 interest Received CK# 1009 3/2019 interest Received 4/2019 interest Received 5/2019 interest Received CK# 1011 CK# 1012 6/2019 interest Received 6/26/19 bank deposit 7/2019 interest Received 8/2019 interest Received 9/2019 interest Received CK# 1012 10/2019 interest Received 11/2019 interest Received CK# 1014 12/2019 interest Received 1/2020 interest Received 2/2020 interest Received CK# 1015 CK# 1016 CK# 1017 Tax Period Due Date to City Total Lodging Tax JCCVB (3/7) JCCVB/Tourism Fund (4/7)** Jan-20 2/20/20 100,143.20 42,060.15 56,080.19 7,723.92 Feb-20 3/31/20 111,144.21 46,680.58 62,240.76 7,575.08 Mar-20 4/30/20 80,913.29 33,983.58 45,311.44 6,861.56 (2,205.79) Apr-20 5/30/20 60,499.04 25,409.60 33,879.46 2,527.02 (6,500.00) May-20 6/20/20 61,880.21 25,989.69 34,652.92 2,625.49 Jun-20 7/31/20 94,499.61 39,689.84 52,919.78 2,644.87 (5,967.50) Jul-20 8/20/20 96,451.62 40,509.68 54,012.91 2,581.92 Aug-20 9/20/20 67,013.43 28,145.64 37,527.52 2,687.74 Sep-20 10/31/20 83,113.75 34,907.77 46,543.70 1,437.91 Oct-20 11/20/20 78,606.00 33,014.52 44,019.36 272.79 (1,937.50) Nov-20 12/20/20 60,099.25 25,241.68 33,655.58 264.28 Dec-20 1/31/21 65,475.65 27,499.77 36,666.37 188.91 Jan-21 2/20/21 82,813.97 34,781.87 46,375.82 (1,705.00) 111.35 Feb-21 3/31/21 77,646.44 32,611.50 43,482.01 108.55 Mar-21 4/30/21 110,467.63 46,396.41 61,861.87 113.04 Apr-21 5/30/21 114,792.54 48,212.87 64,283.82 110.52 (1,472.50) May-21 6/20/21 131,092.96 55,059.04 73,412.06 115.52 Jun-21 7/31/21 132,627.36 55,703.49 74,271.32 116.66 Jul-21 8/20/21 118,674.04 49,843.10 66,457.46 114.15 Aug-21 9/20/21 103,990.65 43,676.07 58,234.76 118.82 Sep-21 10/31/21 116,868.16 49,084.63 65,446.17 115.85 (1,240.00) Oct-21 11/20/21 142,704.05 59,935.70 79,914.27 121.00 Nov-21 12/20/21 107,616.01 45,198.72 60,264.97 Total 12,333,326.14 5,179,996.98 7,207,126.99 3/2020 interest Received 4/2020 interest Received 5/2020 interest Received CK# 1018 6/2020 interest Received CK# 1019 7/2020 interest Received 8/2020 interest Received CK# 1020 9/2020 interest Received 10/2020 interest Received 11/2020 interest Received 12/2020 interest Received CK# 1021 1/2021 interest Received 2/2021 interest Received CK# 1022 3/2021 interest Received 4/2021 interest Received 5/2021 interest Received 6/2021 interest Received CK# 1023 7/2021 interest Received 8/2021 interest Received 9/2021 interest Received 10/2021 interest Received 11/2021 interest Received CK# 1024 12/2021 interest Received Due Date to JCCVB/Tourism Fund Tax Period City Total Lodging Tax JCCVB (3/7) (4/7)** average monthly amount for 4 cent lockbox fund **Effective for 25 years starting in 2011 53,958.30 2021 Occupancy January 37.70% February 37.80% March 48.20% April 55.10% May 52.90% June 54.20% July 47.70% August 43.80% September 48.20% October 51.60% November December COMPARATIVE OCCUPANCY RATE 2020 Occupancy 2019 Occupancy 2018 Occupancy 47.30% 49.40% 48.10% 55.50% 58.00% 53.40% 41.60% 58.00% 57.60% 34.90% 63.10% 61.70% 42.10% 60.90% 64.60% 55.00% 60.50% 63.20% 53.40% 58.80% 60.30% 46.20% 59.00% 56.80% 48.20% 63.40% 59.90% 45.30% 63.80% 65.60% 34.60% 50.30% 54.80% 30.30% 44.90% 46.00% 2017 Occupancy 48.70% 56.80% 62.20% 62.40% 63.80% 70.40% 65.90% 61.50% 64.50% 66.50% 51.50% 40.80% 2016 Occupancy 51.30% 58.60% 59.80% 67.20% 64.90% 64.00% 58.20% 56.50% 62.60% 62.90% 50.60% 42.10% 2015 Occupancy 45.90% 51.20% 59.80% 58.10% 63.10% 59.70% 60.80% 52.60% 63.30% 60.70% 51.30% 45.10% Steven S. Crowell, Jr. City Administrator 320 E. McCarty Street Jefferson City, MO 65101 Phone Number: (573) 634-6306 Email: SCrowell@jeffcitymo.org MEMORANDUM To: Finance Committee Department Directors From: Steven S. Crowell, Jr., City Administrator Margie Mueller, Director of Finance and Information Technology Date: January 13, 2022 Re: Work Session Proposal: Use of American Rescue Plan Act Funds Staff is seeking Finance Committee direction on how the City Council would like to proceed with expenditure of American Rescue Plan Act ("ARPA" or "the Act") funding. The City is designated to receive approximately $7,586,581 in American Rescue Plan Act funding, of which we have received our first tranche of $3,793,290.50 with the remainder to be delivered at a later date. Staff provided an update to the Finucane Committee regarding the Act at the Committee's May 20, 2021 Committee meeting. Staff can provide another ARPA update at the Finance Committee meeting. A copy of the American Rescue Plan Act is attached. Staff s recommendation is for the City Council to have a City Council Work Session in which staff would provide a brief overview of ARPA funding eligibility as it applies to the City of Jefferson, after which the City Council could receive public comments/input on suggested (and eligible) uses of ARPA funding. After hearing the public comments/input, City Council could: 1. Have a general discussion regarding City Council's preferred areas of focus for use of ARPA funding. Based on the public input and City Council direction, staff could develop a DRAFT proposed expenditure plan for City Council consideration at another Work Session or at an upcoming Council Meeting; or 2. At the Work Session, the City Council could consider the public comments/input and review a list of staff recommended expenditures, providing direction at the Work Session on which expenditures the City Council supports/approves. Based on the City Council direction, staff could prepare the necessary documents for City Council action at an upcoming City Council meeting. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. DEPARTMENT OF THE TREASURY 0 U.S. DEPARTMENT OF THE TREASURY The Overview of the Final Rule provides a summary of major provisions of the final rule for informational purposes and is intended as a brief, simplified user guide to the final rule provisions. The descriptions provided in this document summarize key provisions of the final rule but are non -exhaustive, do not describe all terms and conditions associated with the use of SURF, and do not describe all requirements that may apply to this funding. Any SURF funds received are also subject to the terms and conditions of the agreement entered into by Treasury and the respective jurisdiction, which incorporate the provisions of the final rule and the guidance that implements this program. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 2 0 U.S. DEPARTMENT OF THE TREASURY Contents Introduction..................................................................................................................................................4 Overviewof the Program..............................................................................................................................6 Replacing Lost Public Sector Revenue..........................................................................................................9 Responding to Public Health and Economic Impacts of COVID-19.............................................................12 Responding to the Public Health Emergency..........................................................................................14 Responding to Negative Economic Impacts............................................................................................16 Assistance to Households...................................................................................................................17 Assistance to Small Businesses...........................................................................................................21 Assistanceto Nonprofits.....................................................................................................................23 Aidto Impacted Industries..................................................................................................................24 PublicSector Capacity.............................................................................................................................26 Public Safety, Public Health, and Human Services Staff.....................................................................26 Government Employment and Rehiring Public Sector Staff...............................................................27 Effective Service Delivery....................................................................................................................28 CapitalExpenditures...............................................................................................................................30 Framework for Eligible Uses Beyond those Enumerated.......................................................................32 PremiumPay...............................................................................................................................................35 Water & Sewer Infrastructure....................................................................................................................37 Broadband Infrastructure...........................................................................................................................39 Restrictionson Use.....................................................................................................................................41 ProgramAdministration.............................................................................................................................43 Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 3 0 U.S. DEPARTMENT OF THE TREASURY Introduction The Coronavirus State and Local Fiscal Recovery Funds (SLFRF), a part of the American Rescue Plan, delivers $350 billion to state, local, and Tribal governments across the country to support their response to and recovery from the COVID-19 public health emergency. The program ensures that governments have the resources needed to: • Fight the pandemic and support families and businesses struggling with its public health and economic impacts, • Maintain vital public services, even amid declines in revenue, and • Build a strong, resilient, and equitable recovery by making investments that support long-term growth and opportunity. EARLY PROGRAM IMPLEMENTATION In May 2021, Treasury published the Interim final rule (IFR) describing eligible and ineligible uses of funds (as well as other program provisions), sought feedback from the public on these program rules, and began to distribute funds. The IFR went immediately into effect in May, and since then, governments have used SLFRF funds to meet their immediate pandemic response needs and begin building a strong and equitable recovery, such as through providing vaccine incentives, development of affordable housing, and construction of infrastructure to deliver safe and reliable water. As governments began to deploy this funding in their communities, Treasury carefully considered the feedback provided through its public comment process and other forums. Treasury received over 1,500 comments, participated in hundreds of meetings, and received correspondence from a wide range of governments and other stakeholders. KEY CHANGES AND CLARIFICATIONS IN THE FINAL RULE The final rule delivers broader flexibility and greater simplicity in the program, responsive to feedback in the comment process. Among other clarifications and changes, the final rule provides the features below. Replacing Lost Public Sector Revenue The final rule offers a standard allowance for revenue loss of $10 million, allowing recipients to select between a standard amount of revenue loss or complete a full revenue loss calculation. Recipients that select the standard allowance may use that amount — in many cases their full award — for government services, with streamlined reporting requirements. Public Health and Economic Impacts In addition to programs and services, the final rule clarifies that recipients can use funds for capital expenditures that support an eligible COVID-19 public health or economic response. For example, recipients may build certain affordable housing, childcare facilities, schools, hospitals, and other projects consistent with final rule requirements. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 4 0U.S. DEPARTMENT OF THE TREASURY In addition, the final rule provides an expanded set of households and communities that are presumed to be "impacted" and "disproportionately impacted" by the pandemic, thereby allowing recipients to provide responses to a broad set of households and entities without requiring additional analysis. Further, the final rule provides a broader set of uses available for these communities as part of COVID- 19 public health and economic response, including making affordable housing, childcare, early learning, and services to address learning loss during the pandemic eligible in all impacted communities and making certain community development and neighborhood revitalization activities eligible for disproportionately impacted communities. Further, the final rule allows for a broader set of uses to restore and support government employment, including hiring above a recipient's pre -pandemic baseline, providing funds to employees that experienced pay cuts or furloughs, avoiding layoffs, and providing retention incentives. Premium Pay The final rule delivers more streamlined options to provide premium pay, by broadening the share of eligible workers who can receive premium pay without a written justification while maintaining a focus on lower -income and frontline workers performing essential work. Water, Sewer & Broadband Infrastructure The final rule significantly broadens eligible broadband infrastructure investments to address challenges with broadband access, affordability, and reliability, and adds additional eligible water and sewer infrastructure investments, including a broader range of lead remediation and stormwater management projects. FINAL RULE EFFECTIVE DATE The final rule takes effect on April 1, 2022. Until that time, the interim final rule remains in effect; funds used consistently with the IFR while it is in effect are in compliance with the SLFRF program. However, recipients can choose to take advantage of the final rule's flexibilities and simplifications now, even ahead of the effective date. Treasury will not take action to enforce the interim final rule to the extent that a use of funds is consistent with the terms of the final rule, regardless of when the SLFRF funds were used. Recipients may consult the Statement Regarding Compliance with the Coronavirus State and Local Fiscal Recovery Funds Interim Final Rule and Final Rule, which can be found on Treasury's website, for more information on compliance with the interim final rule and the final rule. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury S 0 U.S. DEPARTMENT OF THE TREASURY Overview of the Program The Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program provides substantial flexibility for each jurisdiction to meet local needs within the four separate eligible use categories. This Overview of the Final Rule addresses the four eligible use categories ordered from the broadest and most flexible to the most specific. Recipients may use SLFRF funds to: • Replace lost public sector revenue, using this funding to provide government services up to the amount of revenue loss due to the pandemic. • Recipients may determine their revenue loss by choosing between two options: • A standard allowance of up to $10 million in aggregate, not to exceed their award amount, during the program; • Calculating their jurisdiction's specific revenue loss each year using Treasury's formula, which compares actual revenue to a counterfactual trend. • Recipients may use funds up to the amount of revenue loss for government services; generally, services traditionally provided by recipient governments are government services, unless Treasury has stated otherwise. • Support the COVID-19 public health and economic response by addressing COVID-19 and its impact on public health as well as addressing economic harms to households, small businesses, nonprofits, impacted industries, and the public sector. • Recipients can use funds for programs, services, or capital expenditures that respond to the public health and negative economic impacts of the pandemic. • To provide simple and clear eligible uses of funds, Treasury provides a list of enumerated uses that recipients can provide to households, populations, or classes (i.e., groups) that experienced pandemic impacts. • Public health eligible uses include COVID-19 mitigation and prevention, medical expenses, behavioral healthcare, and preventing and responding to violence. • Eligible uses to respond to negative economic impacts are organized by the type of beneficiary: assistance to households, small businesses, and nonprofits. Each category includes assistance for "impacted" and "disproportionately impacted" classes: impacted classes experienced the general, broad -based impacts of the pandemic, while disproportionately impacted classes faced meaningfully more severe impacts, often due to preexisting disparities. • To simplify administration, the final rule presumes that some populations and groups were impacted or disproportionately impacted and are eligible for responsive services. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 6 0 U.S. DEPARTMENT OF THE TREASURY • Eligible uses for assistance to impacted households include aid for re- employment, job training, food, rent, mortgages, utilities, affordable housing development, childcare, early education, addressing learning loss, and many more uses. • Eligible uses for assistance to impacted small businesses or nonprofits include loans or grants to mitigate financial hardship, technical assistance for small businesses, and many more uses. • Recipients can also provide assistance to impacted industries like travel, tourism, and hospitality that faced substantial pandemic impacts, or address impacts to the public sector, for example by re -hiring public sector workers cut during the crisis. • Recipients providing funds for enumerated uses to populations and groups that Treasury has presumed eligible are clearly operating consistently with the final rule. Recipients can also identify (1) other populations or groups, beyond those presumed eligible, that experienced pandemic impacts or disproportionate impacts and (2) other programs, services, or capital expenditures, beyond those enumerated, to respond to those impacts. • Provide premium pay for eligible workers performing essential work, offering additional support to those who have and will bear the greatest health risks because of their service in critical sectors. • Recipients may provide premium pay to eligible workers — generally those working in - person in key economic sectors — who are below a wage threshold or non-exempt from the Fair Labor Standards Act overtime provisions, or if the recipient submits justification that the premium pay is responsive to workers performing essential work. • Invest in water, sewer, and broadband infrastructure, making necessary investments to improve access to clean drinking water, to support vital wastewater and stormwater infrastructure, and to expand affordable access to broadband internet. • Recipients may fund a broad range of water and sewer projects, including those eligible under the EPA's Clean Water State Revolving Fund, EPA's Drinking Water State Revolving Fund, and certain additional projects, including a wide set of lead remediation, stormwater infrastructure, and aid for private wells and septic units. • Recipients may fund high-speed broadband infrastructure in areas of need that the recipient identifies, such as areas without access to adequate speeds, affordable options, or where connections are inconsistent or unreliable; completed projects must participate in a low-income subsidy program. While recipients have considerable flexibility to use funds to address the diverse needs of their communities, some restrictions on use apply across all eligible use categories. These include: • For states and territories: No offsets of a reduction in net tax revenue resulting from a change in state or territory law. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 7 0 U.S. DEPARTMENT OF THE TREASURY • For all recipients except for Tribal governments: No extraordinary contributions to a pension fund for the purpose of reducing an accrued, unfunded liability. • For all recipients: No payments for debt service and replenishments of rainy day funds; no satisfaction of settlements and judgments; no uses that contravene or violate the American Rescue Plan Act, Uniform Guidance conflicts of interest requirements, and other federal, state, and local laws and regulations. Under the SLFRF program, funds must be used for costs incurred on or after March 3, 2021. Further, funds must be obligated by December 31, 2024, and expended by December 31, 2026. This time period, during which recipients can expend SLFRF funds, is the "period of performance." In addition to SLFRF, the American Rescue Plan includes other sources of funding for state and local governments, including the Coronavirus Capital Projects Fund to fund critical capital investments including broadband infrastructure; the Homeowner Assistance Fund to provide relief for our country's most vulnerable homeowners; the Emergency Rental Assistance Program to assist households that are unable to pay rent or utilities; and the State Small Business Credit Initiative to fund small business credit expansion initiatives. Eligible recipients are encouraged to visit the Treasury website for more information. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury $ 0 U.S. DEPARTMENT OF THE TREASURY Replacing Lost Public Sector Revenue The Coronavirus State and Local Fiscal Recovery Funds provide needed fiscal relief for recipients that have experienced revenue loss due to the onset of the COVID-19 public health emergency. Specifically, SLFRF funding may be used to pay for "government services" in an amount equal to the revenue loss experienced by the recipient due to the COVID-19 public health emergency. Government services generally include any service traditionally provided by a government, including construction of roads and other infrastructure, provision of public safety and other services, and health and educational services. Funds spent under government services are subject to streamlined reporting and compliance requirements. In order to use funds under government services, recipients should first determine revenue loss. They may, then, spend up to that amount on general government services. DETERMINING REVENUE LOSS Recipients have two options for how to determine their amount of revenue loss. Recipients must choose one of the two options and cannot switch between these approaches after an election is made. 1. Recipients may elect a "standard allowance" of $10 million to spend on government services through the period of performance. Under this option, which is newly offered in the final rule Treasury presumes that up to $10 million in revenue has been lost due to the public health emergency and recipients are permitted to use that amount (not to exceed the award amount) to fund "government services." The standard allowance provides an estimate of revenue loss that is based on an extensive analysis of average revenue loss across states and localities, and offers a simple, convenient way to determine revenue loss, particularly for SLFRF's smallest recipients. All recipients may elect to use this standard allowance instead of calculating lost revenue using the formula below, including those with total allocations of $10 million or less. Electing the standard allowance does not increase or decrease a recipient's total allocation. 2. Recipients may calculate their actual revenue loss according to the formula articulated in the final rule. Under this option, recipients calculate revenue loss at four distinct points in time, either at the end of each calendar year (e.g., December 31 for years 2020, 2021, 2022, and 2023) or the end of each fiscal year of the recipient. Under the flexibility provided in the final rule, recipients car choose whether to use calendar or fiscal year dates but must be consistent throughout the period of performance. Treasury has also provided several adjustments to the definition of general revenue in the final rule. To calculate revenue loss at each of these dates, recipients must follow a four -step process: Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 9 0U.S. DEPARTMENT OF THE TREASURY a. Calculate revenues collected in the most recent full fiscal year prior to the public health emergency (i.e., last full fiscal year before January 27, 2020), called the base year revenue. b. Estimate counterfactual revenue, which is equal to the following formula, where n is the number of months elapsed since the end of the base year to the calculation date: n base year revenue x (1 + growth adjustment) _1 The growth adjustment is the greater of either a standard growth rate-5.2 percent —or the recipient's average annual revenue growth in the last full three fiscal years prior to the COVID-19 public health emergency. c. Identify actual revenue, which equals revenues collected over the twelve months immediately preceding the calculation date. Under the final rule, recipients must adjust actual revenue totals for the effect of tax cuts and tax increases that are adopted after the date of adoption of the final rule (January 6, 2022). Specifically, the estimated fiscal impact of tax cuts and tax increases adopted after January 6, 2022, must be added or subtracted to the calculation of actual revenue for purposes of calculation dates that occur on or after April 1, 2022. Recipients may subtract from their calculation of actual revenue the effect of tax increases enacted prior to the adoption of the final rule. Note that recipients that elect to remove the effect of tax increases enacted before the adoption of the final rule must also remove the effect of tax decreases enacted before the adoption of the final rule, such that they are accurately removing the effect of tax policy changes on revenue. d. Revenue loss for the calculation date is equal to counterfactual revenue minus actual revenue (adjusted for tax changes) for the twelve-month period. If actual revenue exceeds counterfactual revenue, the loss is set to zero for that twelve-month period. Revenue loss for the period of performance is the sum of the revenue loss on for each calculation date. The supplementary information in the final rule provides an example of this calculation, which recipients may find helpful, in the Revenue Loss section. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 10 0 U.S. DEPARTMENT OF THE TREASURY SPENDING ON GOVERNMENT SERVICES Recipients can use SLFRF funds on government services up to the revenue loss amount, whether that be the standard allowance amount or the amount calculated using the above approach. Government services generally include any service traditionally provided by a government, unless Treasury has stated otherwise. Here are some common examples, although this list is not exhaustive: ✓ Construction of schools and hospitals ✓ Road building and maintenance, and other infrastructure ✓ Health services ✓ General government administration, staff, and administrative facilities ✓ Environmental remediation ✓ Provision of police, fire, and other public safety services (including purchase of fire trucks and police vehicles) Government services is the most flexible eligible use category under the SLFRF program, and funds are subject to streamlined reporting and compliance requirements. Recipients should be mindful that certain restrictions, which are detailed further in the Restrictions on Use section and apply to all uses of funds, apply to government services as well. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 11 0 U.S. DEPARTMENT OF THE TREASURY Responding to Public Health and Economic Impacts of COVID-19 The Coronavirus State and Local Fiscal Recovery Funds provide resources for governments to meet the public health and economic needs of those impacted by the pandemic in their communities, as well as address longstanding health and economic disparities, which amplified the impact of the pandemic in disproportionately impacted communities, resulting in more severe pandemic impacts. The eligible use category to respond to public health and negative economic impacts is organized around the types of assistance a recipient may provide and includes several sub -categories: • public health, • assistance to households, • assistance to small businesses, • assistance to nonprofits, • aid to impacted industries, and • public sector capacity. In general, to identify eligible uses of funds in this category, recipients should (1) identify a COVID-19 public health or economic impact on an individual or class (i.e., a group) and (2) design a program that responds to that impact. Responses should be related and reasonably proportional to the harm identified and reasonably designed to benefit those impacted. To provide simple, clear eligible uses of funds that meet this standard, Treasury provides a non - exhaustive list of enumerated uses that respond to pandemic impacts. Treasury also presumes that some populations experienced pandemic impacts and are eligible for responsive services. In other words, recipients providing enumerated uses of funds to populations presumed eligible are clearly operating consistently with the final rule.' Recipients also have broad flexibility to (1) identify and respond to other pandemic impacts and (2) serve other populations that experienced pandemic impacts, beyond the enumerated uses and presumed eligible populations. Recipients can also identify groups or "classes" of beneficiaries that experienced pandemic impacts and provide services to those classes. 1 However, please note that use of funds for enumerated uses may not be grossly disproportionate to the harm. Further, recipients should consult the Capital Expenditures section for more information about pursuing a capital expenditure; please note that enumerated capital expenditures are not presumed to be reasonably proportional responses to an identified harm except as provided in the Capital Expenditures section. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 12 0 U.S. DEPARTMENT OF THE TREASURY Step 1. Identify COVID-19 public health or economic impact 2. Design a response that addresses or responds to the impact Analysis . Can identify impact to a specific ' Types of responses can include a household, business or nonprofit or program, service, or capital to a class of households, businesses, expenditure or nonprofits (i.e., group) • Response should be related and • Can also identify disproportionate reasonably proportional to the harm impacts, or more severe impacts, to • Response should also be reasonably a specific beneficiary or to a class designed to benefit impacted individual or class Simplifying • Final Rule presumes certain • Final Rule provides non -exhaustive Presumptions populations and classes are impacted list of enumerated eligible uses that and disproportionately impacted respond to pandemic impacts and disproportionate impacts To assess eligibility of uses of funds, recipients should first determine the sub -category where their use of funds may fit (e.g., public health, assistance to households, assistance to small businesses), based on the entity that experienced the health or economic impact! Then, recipients should refer to the relevant section for more details on each sub -category. While the same overall eligibility standard applies to all uses of funds to respond to the public health and negative economic impacts of the pandemic, each sub -category has specific nuances on its application. In addition: • Recipients interested in using funds for capital expenditures (i.e., investments in property, facilities, or equipment) should review the Capital Expenditures section in addition to the eligible use sub -category. • Recipients interested in other uses of funds, beyond the enumerated uses, should refer to the section on "Framework for Eligible Uses Beyond Those Enumerated." 2 For example, a recipient interested in providing aid to unemployed individuals is addressing a negative economic impact experienced by a household and should refer to the section on assistance to households. Recipients should also be aware of the difference between "beneficiaries" and "sub -recipients." Beneficiaries are households, small businesses, or nonprofits that can receive assistance based on impacts of the pandemic that they experienced. On the other hand, sub -recipients are organizations that carry out eligible uses on behalf of a government, often through grants or contracts. Sub -recipients do not need to have experienced a negative economic impact of the pandemic; rather, they are providing services to beneficiaries that experienced an impact. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 13 0 U.S. DEPARTMENT OF THE TREASURY RESPONDING TO THE PUBLIC HEALTH EMERGENCY While the country has made tremendous progress in the fight against COVID-19, including a historic vaccination campaign, the disease still poses a grave threat to Americans' health and the economy. Providing state, local, and Tribal governments the resources needed to fight the COVID-19 pandemic is a core goal of the Coronavirus State and Local Fiscal Recovery Funds, as well as addressing the other ways that the pandemic has impacted public health. Treasury has identified several public health impacts of the pandemic and enumerated uses of funds to respond to impacted populations. COVID-19 mitigation and prevention. The pandemic has broadly impacted Americans and recipients can provide services to prevent and mitigate COVID-19 to the general public or to small businesses, nonprofits, and impacted industries in general. Enumerated eligible uses include: ✓ Vaccination programs, including vaccine incentives and vaccine sites ✓ Testing programs, equipment and sites ✓ Monitoring, contact tracing & public health surveillance (e.g., monitoring for variants) ✓ Public communication efforts ✓ Public health data systems ✓ COVID-19 prevention and treatment equipment, such as ventilators and ambulances ✓ Medical and PPE/protective supplies ✓ Support for isolation or quarantine ✓ Ventilation system installation and improvement ✓ Technical assistance on mitigation of COVID-19 threats to public health and safety ✓ Transportation to reach vaccination or testing sites, or other prevention and mitigation services for vulnerable populations ✓ Support for prevention, mitigation, or other services in congregate living facilities, public facilities, and schools ✓ Support for prevention and mitigation strategies in small businesses, nonprofits, and impacted industries ✓ Medical facilities generally dedicated to COVID-19 treatment and mitigation (e.g., ICUs, emergency rooms) ✓ Temporary medical facilities and other measures to increase COVID-19 treatment capacity ✓ Emergency operations centers & emergency response equipment (e.g., emergency response radio systems) ✓ Public telemedicine capabilities for COVID- 19 related treatment Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 14 0 U.S. DEPARTMENT OF THE TREASURY • Medical expenses. Funds may be used for expenses to households, medical providers, or others that incurred medical costs due to the pandemic, including: ✓ Unreimbursed expenses for medical care for COVID-19 testing or treatment, such as uncompensated care costs for medical providers or out-of-pocket costs for individuals ✓ Paid family and medical leave for public employees to enable compliance with COVID-19 public health precautions ✓ Emergency medical response expenses ✓ Treatment of long-term symptoms or effects of COVID-19 • Behavioral health care, such as mental health treatment, substance use treatment, and other behavioral health services. Treasury recognizes that the pandemic has broadly impacted Americans' behavioral health and recipients can provide these services to the general public to respond. Enumerated eligible uses include: ✓ Prevention, outpatient treatment, inpatient treatment, crisis care, diversion programs, outreach to individuals not yet engaged in treatment, harm reduction & long-term recovery support ✓ Enhanced behavioral health services in schools ✓ Services for pregnant women or infants born with neonatal abstinence syndrome ✓ Support for equitable access to reduce disparities in access to high -quality treatment ✓ Peer support groups, costs for residence in supportive housing or recovery housing, and the 988 National Suicide Prevention Lifeline or other hotline services ✓ Expansion of access to evidence -based services for opioid use disorder prevention, treatment, harm reduction, and recovery ✓ Behavioral health facilities & equipment Preventing and responding to violence. Recognizing that violence — and especially gun violence — has increased in some communities due to the pandemic, recipients may use funds to respond in these communities through: ✓ Referrals to trauma recovery services for victims of crime ✓ Community violence intervention programs, including: • Evidence -based practices like focused deterrence, with wraparound services such as behavioral therapy, trauma recovery, job training, education, housing and relocation services, and financial assistance ✓ In communities experiencing increased gun violence due to the pandemic: • Law enforcement officers focused on advancing community policing • Enforcement efforts to reduce gun violence, including prosecution • Technology & equipment to support law enforcement response Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 15 0 U.S. DEPARTMENT OF THE TREASURY RESPONDING TO NEGATIVE ECONOMIC IMPACTS The pandemic caused severe economic damage and, while the economy is on track to a strong recovery, much work remains to continue building a robust, resilient, and equitable economy in the wake of the crisis and to ensure that the benefits of this recovery reach all Americans. While the pandemic impacted millions of American households and businesses, some of its most severe impacts fell on low-income and underserved communities, where pre-existing disparities amplified the impact of the pandemic and where the most work remains to reach a full recovery. The final rule recognizes that the pandemic caused broad -based impacts that affected many communities, households, and small businesses across the country; for example, many workers faced unemployment and many small businesses saw declines in revenue. The final rule describes these as "impacted" households, communities, small businesses, and nonprofits. At the same time, the pandemic caused disproportionate impacts, or more severe impacts, in certain communities. For example, low-income and underserved communities have faced more severe health and economic outcomes like higher rates of COVID-19 mortality and unemployment, often because pre- existing disparities exacerbated the impact of the pandemic. The final rule describes these as "disproportionately impacted" households, communities, small businesses, and nonprofits. To simplify administration of the program, the final rule presumes that certain populations were "impacted" and "disproportionately impacted" by the pandemic; these populations are presumed to be eligible for services that respond to the impact they experienced. The final rule also enumerates a non - exhaustive list of eligible uses that are recognized as responsive to the impacts or disproportionate impacts of COVID-19. Recipients providing enumerated uses to populations presumed eligible are clearly operating consistently with the final rule. As discussed further in the section Framework for Eligible Uses Beyond Those Enumerated, recipients can also identify other pandemic impacts, impacted or disproportionately impacted populations or classes, and responses. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 16 0 U.S. DEPARTMENT OF THE TREASURY Assistance to Households Impacted Households and Communities Treasury presumes the following households and communities are impacted by the pandemic: ✓ Low- or -moderate income households or communities ✓ Households that experienced unemployment ✓ Households that experienced increased food or housing insecurity ✓ Households that qualify for the Children's Health Insurance Program, Childcare Subsidies through the Child Care Development Fund (CCDF) Program, or Medicaid ✓ When providing affordable housing programs: households that qualify for the National Housing Trust Fund and Home Investment Partnerships Program ✓ When providing services to address lost instructional time in K-12 schools: any student that lost access to in -person instruction for a significant period of time Low- or moderate -income households and communities are those with (i) income at or below 300 percent of the Federal Poverty Guidelines for the size of the household based on the most recently published poverty guidelines or (ii) income at or below 65 percent of the area median income for the county and size of household based on the most recently published data. For the vast majority of communities, the Federal Poverty Guidelines are higher than the area's median income and using the Federal Poverty Guidelines would result in more households and communities being presumed eligible. Treasury has provided an easy -to -use spreadsheet with Federal Poverty Guidelines and area median income levels on its website. Recipients can measure income for a specific household or the median income for the community, depending on whether the response they plan to provide serves specific households or the general community. The income thresholds vary by household size; recipients should generally use income thresholds for the appropriate household size but can use a default household size of three when easier for administration or when measuring income for a general community. The income limit for 300 percent of the Federal Poverty Guidelines for a household of three is $65,880 per year.3 In other words, recipients can always presume that a household earning below this level, or a community with median income below this level, is impacted by the pandemic and eligible for services to respond. Additionally, by following the steps detailed in the section Framework for Eligible Uses Beyond Those Enumerated, recipients may designate additional households as impacted or disproportionately impacted beyond these presumptions, and may also pursue projects not listed below in response to these impacts consistent with Treasury's standards. 3 For recipients in Alaska, the income limit for 300 percent of the Federal Poverty Guidelines for a household of three is $82,350 per year. For recipients in Hawaii, the income limit for 300 percent of the Federal Poverty Guidelines for a household of three is $75,780 per year. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 17 0U.S. DEPARTMENT OF THE TREASURY Treasury recognizes the enumerated projects below, which have been expanded under the final rule, as eligible to respond to impacts of the pandemic on households and communities: ✓ Food assistance & food banks ✓ Emergency housing assistance: rental assistance, mortgage assistance, utility assistance, assistance paying delinquent property taxes, counseling and legal aid to prevent eviction and homelessness & emergency programs or services for homeless individuals, including temporary residences for people experiencing homelessness ✓ Health insurance coverage expansion ✓ Benefits for surviving family members of individuals who have died from COVID-19 ✓ Assistance to individuals who want and are available for work, including job training, public jobs programs and fairs, support for childcare and transportation to and from a jobsite or interview, incentives for newly - employed workers, subsidized employment, grants to hire underserved workers, assistance to unemployed individuals to start small businesses & development of job and workforce training centers ✓ Financial services for the unbanked and underbanked ✓ Burials, home repair & home weatherization ✓ Programs, devices & equipment for internet access and digital literacy, including subsidies for costs of access ✓ Cash assistance ✓ Paid sick, medical, and family leave programs ✓ Assistance in accessing and applying for public benefits or services ✓ Childcare and early learning services, home visiting programs, services for child welfare - involved families and foster youth & childcare facilities ✓ Assistance to address the impact of learning loss for K-12 students (e.g., high -quality tutoring, differentiated instruction) ✓ Programs or services to support long-term housing security: including development of affordable housing and permanent supportive housing ✓ Certain contributions to an Unemployment Insurance Trust Fund 4 Recipients may only use SLFRF funds for contributions to unemployment insurance trust funds and repayment of the principal amount due on advances received under Title XII of the Social Security Act up to an amount equal to (i) the difference between the balance in the recipient's unemployment insurance trust fund as of January 27, 2020 and the balance of such account as of May 17, 2021, plus (ii) the principal amount outstanding as of May 17, 2021 on any advances received under Title XII of the Social Security Act between January 27, 2020 and May 17, 2021. Further, recipients may use SLFRF funds for the payment of any interest due on such Title XII advances. Additionally, a recipient that deposits SLFRF funds into its unemployment insurance trust fund to fully restore the pre -pandemic balance may not draw down that balance and deposit more SLFRF funds, back up to the pre -pandemic balance. Recipients that deposit SLFRF funds into an unemployment insurance trust fund, or use SLFRF funds to repay principal on Title XII advances, may not take action to reduce benefits available to unemployed workers by changing the computation method governing regular unemployment compensation in a way that results in a reduction of average weekly benefit amounts or the number of weeks of benefits payable (i.e., maximum benefit entitlement). Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 18 0U.S. DEPARTMENT OF THE TREASURY Disproportionately Impacted Households and Communities Treasury presumes the following households and communities are disproportionately impacted by the pandemic: ✓ Low -income households and communities ✓ Households residing in Qualified Census Tracts ✓ Households that qualify for certain federal benefits' ✓ Households receiving services provided by Tribal governments ✓ Households residing in the U.S. territories or receiving services from these governments Low-income households and communities are those with (i) income at or below 185 percent of the Federal Poverty Guidelines for the size of its household based on the most recently published poverty guidelines or (ii) income at or below 40 percent of area median income for its county and size of household based on the most recently published data. For the vast majority of communities, the Federal Poverty Guidelines level is higher than the area median income level and using this level would result in more households and communities being presumed eligible. Treasury has provided an easy -to -use spreadsheet with Federal Poverty Guidelines and area median income levels on its website. Recipients can measure income for a specific household or the median income for the community, depending on whether the service they plan to provide serves specific households or the general community. The income thresholds vary by household size; recipients should generally use income thresholds for the appropriate household size but can use a default household size of three when easier for administration or when measuring income for a general community. The income limit for 185 percent of the Federal Poverty Guidelines for a household of three is $40,626 per year.6 In other words, recipients can always presume that a household earning below this level, or a community with median income below this level, is disproportionately impacted by the pandemic and eligible for services to respond. s These programs are Temporary Assistance for Needy Families (TANF), Supplemental Nutrition Assistance Program (SNAP), Free- and Reduced -Price Lunch (NSLP) and/or School Breakfast (SBP) programs, Medicare Part D Low -Income Subsidies, Supplemental Security Income (SSI), Head Start and/or Early Head Start, Special Supplemental Nutrition Program for Women, Infants, and Children (WIC), Section 8 Vouchers, Low -Income Home Energy Assistance Program (LIHEAP), and Pell Grants. For services to address educational disparities, Treasury will recognize Title I eligible schools as disproportionately impacted and responsive services that support the school generally or support the whole school as eligible. 6 For recipients in Alaska, the income limit for 185 percent of the Federal Poverty Guidelines for a household of three is $50,783 per year. For recipients in Hawaii, the income limit for 185 percent of the Federal Poverty Guidelines for a household of three is $46,731 per year Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 19 0U.S. DEPARTMENT OF THE TREASURY Treasury recognizes the enumerated projects below, which have been expanded under the final rule, as eligible to respond to disproportionate impacts of the pandemic on households and communities: ✓ Pay for community health workers to help households access health & social services ✓ Remediation of lead paint or other lead hazards ✓ Primary care clinics, hospitals, integration of health services into other settings, and other investments in medical equipment & facilities designed to address health disparities ✓ Housing vouchers & assistance relocating to neighborhoods with higher economic opportunity ✓ Investments in neighborhoods to promote improved health outcomes ✓ Improvements to vacant and abandoned properties, including rehabilitation or maintenance, renovation, removal and remediation of environmental contaminants, demolition or deconstruction, greening/vacant lot cleanup & conversion to affordable housing' ✓ Services to address educational disparities, including assistance to high -poverty school districts & educational and evidence -based services to address student academic, social, emotional, and mental health needs ✓ Schools and other educational equipment & facilities 7 Please see the final rule for further details and conditions applicable to this eligible use. This includes Treasury's presumption that demolition of vacant or abandoned residential properties that results in a net reduction in occupiable housing units for low- and moderate -income individuals in an area where the availability of such housing is lower than the need for such housing is ineligible for support with SLFRF funds. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 20 0U.S. DEPARTMENT OF THE TREASURY Assistance to Small Businesses Small businesses have faced widespread challenges due to the pandemic, including periods of shutdown, declines in revenue, or increased costs. The final rule provides many tools for recipients to respond to the impacts of the pandemic on small businesses, or disproportionate impacts on businesses where pre-existing disparities like lack of access to capital compounded the pandemic's effects. Small businesses eligible for assistance are those that experienced negative economic impacts or disproportionate impacts of the pandemic and meet the definition of "small business," specifically: 1. Have no more than 500 employees, or if applicable, the size standard in number of employees established by the Administrator of the Small Business Administration for the industry in which the business concern or organization operates, and 2. Are a small business concern as defined in section 3 of the Small Business Act' (which includes, among other requirements, that the business is independently owned and operated and is not dominant in its field of operation). Impacted Small Businesses Recipients can identify small businesses impacted by the pandemic, and measures to respond, in many ways; for example, recipients could consider: ✓ Decreased revenue or gross receipts ✓ Financial insecurity J Increased costs ✓ Capacity to weather financial hardship ✓ Challenges covering payroll, rent or mortgage, and other operating costs Assistance to small businesses that experienced negative economic impacts includes the following enumerated uses: J Loans or grants to mitigate financial hardship, such as by supporting payroll and benefits, costs to retain employees, and mortgage, rent, utility, and other operating costs Disproportionately Impacted Small Businesses ✓ Technical assistance, counseling, or other services to support business planning Treasury presumes that the following small businesses are disproportionately impacted by the pandemic: s 15 U.S.C. 632. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 21 0U.S. DEPARTMENT OF THE TREASURY ✓ Small businesses operating in Qualified ✓ Small businesses operating in the U.S. Census Tracts territories J Small businesses operated by Tribal governments or on Tribal lands Assistance to disproportionately impacted small businesses includes the following enumerated uses, which have been expanded under the final rule: ✓ Rehabilitation of commercial properties, storefront improvements & facade improvements J Technical assistance, business incubators & grants for start-up or expansion costs for small businesses ✓ Support for microbusinesses, including financial, childcare, and transportation costs Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 22 0U.S. DEPARTMENT OF THE TREASURY Assistance to Nonprofits Nonprofits have faced significant challenges due to the pandemic's increased demand for services and changing operational needs, as well as declines in revenue sources such as donations and fees. Nonprofits eligible for assistance are those that experienced negative economic impacts or disproportionate impacts of the pandemic and meet the definition of "nonprofit" —specifically those that are 501(c)(3) or 501(c)(19) tax-exempt organizations. Impacted Nonprofits Recipients can identify nonprofits impacted by the pandemic, and measures to respond, in many ways; for example, recipients could consider: ✓ Decreased revenue (e.g., from donations and fees) ✓ Financial insecurity ✓ Increased costs (e.g., uncompensated increases in service need) ✓ Capacity to weather financial hardship ✓ Challenges covering payroll, rent or mortgage, and other operating costs Assistance to nonprofits that experienced negative economic impacts includes the following enumerated uses: ✓ Loans or grants to mitigate financial hardship Disproportionately Impacted Nonprofits ✓ Technical or in -kind assistance or other services that mitigate negative economic impacts of the pandemic Treasury presumes that the following nonprofits are disproportionately impacted by the pandemic: ✓ Nonprofits operating in Qualified Census Tracts ✓ Nonprofits operated by Tribal governments or on Tribal lands ✓ Nonprofits operating in the U.S. territories Recipients may identify appropriate responses that are related and reasonably proportional to addressing these disproportionate impacts. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 23 0U.S. DEPARTMENT OF THE TREASURY Aid to Impacted Industries Recipients may use SLFRF funding to provide aid to industries impacted by the COVID-19 pandemic. Recipients should first designate an impacted industry and then provide aid to address the impacted industry's negative economic impact. This sub -category of eligible uses does not separately identify disproportionate impacts and corresponding responsive services. 1. Designating an impacted industry. There are two main ways an industry can be designated as "impacted." 1. If the industry is in the travel, tourism, or hospitality sectors (including Tribal development districts), the industry is impacted. 2. If the industry is outside the travel, tourism, or hospitality sectors, the industry is impacted if: The industry experienced at least 8 percent employment loss from pre -pandemic levels,' or b. The industry is experiencing comparable or worse economic impacts as the national tourism, travel, and hospitality industries as of the date of the final rule, based on the totality of economic indicators or qualitative data (if quantitative data is unavailable), and if the impacts were generally due to the COVID-19 public health emergency. Recipients have flexibility to define industries broadly or narrowly, but Treasury encourages recipients to define narrow and discrete industries eligible for aid. State and territory recipients also have flexibility to define the industries with greater geographic precision; for example, a state may identify a particular industry in a certain region of a state as impacted. 2. Providing eligible aid to the impacted industry. Aid may only be provided to support businesses, attractions, and Tribal development districts operating prior to the pandemic and affected by required closures and other efforts to contain the pandemic. Further, aid should be generally broadly available to all businesses within the impacted industry to avoid potential conflicts of interest, and Treasury encourages aid to be first used for operational expenses, such as payroll, before being used on other types of costs. 9 Specifically, a recipient should compare the percent change in the number of employees of the recipient's identified industry and the national Leisure & Hospitality sector in the three months before the pandemic's most severe impacts began (a straight three-month average of seasonally -adjusted employment data from December 2019, January 2020, and February 2020) with the latest data as of the final rule (a straight three-month average of seasonally -adjusted employment data from September 2021, October 2021, and November 2021). For parity and simplicity, smaller recipients without employment data that measure industries in their specific jurisdiction may use data available for a broader unit of government for this calculation (e.g., a county may use data from the state in which it is located; a city may use data for the county, if available, or state in which it is located) solely for purposes of determining whether a particular industry is an impacted industry. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 24 0U.S. DEPARTMENT OF THE TREASURY Treasury recognizes the enumerated projects below as eligible responses to impacted industries. ✓ Aid to mitigate financial hardship, such as supporting payroll costs, lost pay and benefits for returning employees, support of operations and maintenance of existing equipment and facilities ✓ Technical assistance, counseling, or other services to support business planning ✓ COVID-19 mitigation and infection prevention measures (see section Public Health) As with all eligible uses, recipients may pursue a project not listed above by undergoing the steps outlined in the section Framework for Eligible Uses Beyond Those Enumerated. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 25 0 U.S. DEPARTMENT OF THE TREASURY s--a PUBLIC SECTOR CAPACITY Recipients may use SLFRF funding to restore and bolster public sector capacity, which supports government's ability to deliver critical COVID-19 services. There are three main categories of eligible uses to bolster public sector capacity and workforce: Public Safety, Public Health, and Human Services Staff; Government Employment and Rehiring Public Sector Staff; and Effective Service Delivery. Public Safety, Public Health, and Human Services Staff SLFRF funding may be used for payroll and covered benefits for public safety, public health, health care, human services and similar employees of a recipient government, for the portion of the employee's time spent responding to COVID-19. Recipients should follow the steps below. 1. Identify eligible public safety, public health, and human services staff. Public safety staff include: ✓ Police officers (including state police officers) ✓ Sheriffs and deputy sheriffs ✓ Firefighters ✓ Emergency medical responders Public health staff include: ✓ Employees involved in providing medical and other physical or mental health services to patients and supervisory personnel, including medical staff assigned to schools, prisons, and other such institutions ✓ Laboratory technicians, medical examiners, morgue staff, and other support services essential for patient care Human services staff include: ✓ Employees providing or administering social services and public benefits ✓ Child welfare services employees ✓ Correctional and detention officers ✓ Dispatchers and supervisor personnel that directly support public safety staff ✓ Employees of public health departments directly engaged in public health matters and related supervisory personnel ✓ Child, elder, or family care employees 2. Assess portion of time spent on COVID-19 response for eligible staff. Recipients can use a variety of methods to assess the share of an employees' time spent responding to COVID-19, including using reasonable estimates —such as estimating the share of time based on discussions with staff and applying that share to all employees in that position. For administrative convenience, recipients can consider public health and safety employees entirely devoted to responding to COVID-19 (and their payroll and benefits fully covered by SLFRF) if the Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 26 0 U.S. DEPARTMENT OF THE TREASURY employee, or his or her operating unit or division, is "primarily dedicated" to responding to COVID- 19. Primarily dedicated means that more than half of the employee, unit, or division's time is dedicated to responding to COVID-19. Recipients must periodically reassess their determination and maintain records to support their assessment, although recipients do not need to track staff hours. 3. Use SLFRF funding for payroll and covered benefits for the portion of eligible staff time spent on COVID-19 response. SLFRF funding may be used for payroll and covered benefits for the portion of the employees' time spent on COVID-19 response, as calculated above, through the period of performance. Government Employment and Rehiring Public Sector Staff Under the increased flexibility of the final rule, SLFRF funding may be used to support a broader set of uses to restore and support public sector employment. Eligible uses include hiring up to a pre -pandemic baseline that is adjusted for historic underinvestment in the public sector, providing additional funds for employees who experienced pay cuts or were furloughed, avoiding layoffs, providing worker retention incentives, and paying for ancillary administrative costs related to hiring, support, and retention. • Restoring pre -pandemic employment. Recipients have two options to restore pre -pandemic employment, depending on the recipient's needs. • If the recipient simply wants to hire back employees for pre -pandemic positions: Recipients may use SLFRF funds to hire employees for the same positions that existed on January 27, 2020 but that were unfilled or eliminated as of March 3, 2021. Recipients may use SLFRF funds to cover payroll and covered benefits for such positions through the period of performance. • If the recipient wants to hire above the pre -pandemic baseline and/or would like to have flexibility in positions: Recipients may use SLFRF funds to pay for payroll and covered benefits associated with the recipient increasing its number of budgeted FTEs up to 7.5 percent above its pre -pandemic baseline. Specifically, recipients should undergo the following steps: Identify the recipient's budgeted FTE level on January 27, 2020. This includes all budgeted positions, filled and unfilled. This is called the pre -pandemic baseline. Multiply the pre -pandemic baseline by 1.075. This is called the adjusted pre - pandemic baseline. c. Identify the recipient's budgeted FTE level on March 3, 2021, which is the beginning of the period of performance for SLFRF funds. Recipients may, but are not required to, exclude the number of FTEs dedicated to responding to the COVID-19 public health emergency. This is called the actual number of FTEs. d. Subtract the actual number of FTEs from the adjusted pre -pandemic baseline to calculate the number of FTEs that can be covered by SLFRF funds. Recipients do not have to hire for the same roles that existed pre -pandemic. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 27 0 U.S. DEPARTMENT OF THE TREASURY Recipients may use SLFRF funds to cover payroll and covered benefits through the period of performance; these employees must have begun their employment on or after March 3, 2021. Recipients may only use SLFRF funds for additional FTEs hired over the March 3, 2021 level (i.e., the actual number of FTEs). Supporting and retaining public sector workers. Recipients can also use funds in other ways that support the public sector workforce.10 These include: o Providing additional funding for employees who experienced pay reductions or were furloughed since the onset of the pandemic, up to the difference in the employee's pay, taking into account unemployment benefits received. o Maintaining current compensation levels to prevent layoffs. SLFRF funds may be used to maintain current compensation levels, with adjustments for inflation, in order to prevent layoffs that would otherwise be necessary. o Providing worker retention incentives, including reasonable increases in compensation to persuade employees to remain with the employer as compared to other employment options. Retention incentives must be entirely additive to an employee's regular compensation, narrowly tailored to need, and should not exceed incentives traditionally offered by the recipient or compensation that alternative employers may offer to compete for the employees. Treasury presumes that retention incentives that are less than 25 percent of the rate of base pay for an individual employee or 10 percent for a group or category of employees are reasonably proportional to the need to retain employees, as long as other requirements are met. • Covering administrative costs associated with administering the hiring, support, and retention programs above. Effective Service Delivery SLFRF funding may be used to improve the efficacy of public health and economic programs through tools like program evaluation, data, and outreach, as well as to address administrative needs caused or exacerbated by the pandemic. Eligible uses include: • Supporting program evaluation, data, and outreach through: io Recipients should be able to substantiate that these uses of funds are substantially due to the public health emergency or its negative economic impacts (e.g., fiscal pressures on state and local budgets) and respond to its impacts. See the final rule for details on these uses. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 28 0U.S. DEPARTMENT OF THE TREASURY ✓ Program evaluation and evidence resources ✓ Data analysis resources to gather, assess, share, and use data ✓ Technology infrastructure to improve access to and the user experience of government IT systems, as well as technology improvements to increase public access and delivery of government programs and services • Addressing administrative needs, including: ✓ Community outreach and engagement activities ✓ Capacity building resources to support using data and evidence, including hiring staff, consultants, or technical assistance support ✓ Administrative costs for programs ✓ responding to the public health emergency and its economic impacts, including non-SLFRF and non -federally funded programs Address administrative needs caused or exacerbated by the pandemic, including addressing backlogs caused by shutdowns, increased repair or maintenance needs, and technology infrastructure to adapt government operations to the pandemic (e.g., video-conferencing software, data and case management systems) Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 29 0U.S. DEPARTMENT OF THE TREASURY CAPITAL EXPENDITURES As described above, the final rule clarifies that recipients may use funds for programs, services, and capital expenditures that respond to the public health and negative economic impacts of the pandemic. Any use of funds in this category for a capital expenditure must comply with the capital expenditure requirements, in addition to other standards for uses of funds. Capital expenditures are subject to the same eligibility standard as other eligible uses to respond to the pandemic's public health and economic impacts; specifically, they must be related and reasonably proportional to the pandemic impact identified and reasonably designed to benefit the impacted population or class. For ease of administration, the final rule identifies enumerated types of capital expenditures that Treasury has identified as responding to the pandemic's impacts; these are listed in the applicable sub- category of eligible uses (e.g., public health, assistance to households, etc.). Recipients may also identify other responsive capital expenditures. Similar to other eligible uses in the SLFRF program, no pre - approval is required for capital expenditures. To guide recipients' analysis of whether a capital expenditure meets the eligibility standard, recipients (with the exception of Tribal governments) must complete and meet the requirements of a written justification for capital expenditures equal to or greater than $1 million. For large-scale capital expenditures, which have high costs and may require an extended length of time to complete, as well as most capital expenditures for non -enumerated uses of funds, Treasury requires recipients to submit their written justification as part of regular reporting. Specifically: If a project has and the use is enumerated by Treasury and the use is beyond those total capital as eligible, then enumerated by Treasury as eligible, expenditures then of Less than $1 No Written Justification required No Written Justification required million Greater than or equal to $1 Written Justification required but million, but recipients are not required to submit as less than $10 part of regular reporting to Treasury Written Justification required and million recipients must submit as part of regular reporting to Treasury Written Justification required and $10 million or recipients must submit as part of regular more reporting to Treasury A Written Justification includes: • Description of the harm or need to be addressed. Recipients should provide a description of the specific harm or need to be addressed and why the harm was exacerbated or caused by the public health emergency. Recipients may provide quantitative information on the extent and the type of harm, such as the number of individuals or entities affected. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 30 0U.S. DEPARTMENT OF THE TREASURY • Explanation of why a capital expenditure is appropriate. For example, recipients should include an explanation of why existing equipment and facilities, or policy changes or additional funding to pertinent programs or services, would be inadequate. • Comparison of proposed capital project against at least two alternative capital expenditures and demonstration of why the proposed capital expenditure is superior. Recipients should consider the effectiveness of the capital expenditure in addressing the harm identified and the expected total cost (including pre -development costs) against at least two alternative capital expenditures. Where relevant, recipients should consider the alternatives of improving existing capital assets already owned or leasing other capital assets. Treasury presumes that the following capital projects are generally ineligible: x Construction of new correctional facilities as a response to an increase in rate of crime X Construction of new congregate facilities to decrease spread of COVID-19 in the facility x Construction of convention centers, stadiums, or other large capital projects intended for general economic development or to aid impacted industries In undertaking capital expenditures, Treasury encourages recipients to adhere to strong labor standards, including project labor agreements and community benefits agreements that offer wages at or above the prevailing rate and include local hire provisions. Treasury also encourages recipients to prioritize in their procurements employers with high labor standards and to prioritize employers without recent violations of federal and state labor and employment laws. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 31 0U.S. DEPARTMENT OF THE TREASURY FRAMEWORK FOR ELIGIBLE USES BEYOND THOSE ENUMERATED As described above, recipients have broad flexibility to identify and respond to other pandemic impacts and serve other populations that experienced pandemic impacts, beyond the enumerated uses and presumed eligible populations. Recipients should undergo the following steps to decide whether their project is eligible: Step 1. Identify COVID-19 public health or economic impact 2. Design a response that addresses or responds to the impact Analysis • Can identify impact to a specific • Types of responses can include a household, business or nonprofit or to program, service, or capital a class of households, businesses or expenditure nonprofits (i.e., group) • Response should be related and • Can also identify disproportionate reasonably proportional to the harm impacts, or more severe impacts, to a • Response should also be reasonably specific beneficiary or to a class designed to benefit impacted individual or class 1. Identify a COVID-19 public health or negative economic impact on an individual or a class. Recipients should identify an individual or class that is "impacted" or "disproportionately impacted" by the COVID-19 public health emergency or its negative economic impacts as well as the specific impact itself. • "Impacted" entities are those impacted by the disease itself or the harmful consequences of the economic disruptions resulting from or exacerbated by the COVID- 19 public health emergency. For example, an individual who lost their job or a small business that saw lower revenue during a period of closure would both have experienced impacts of the pandemic. • "Disproportionately impacted" entities are those that experienced disproportionate public health or economic outcomes from the pandemic; Treasury recognizes that pre- existing disparities, in many cases, amplified the impacts of the pandemic, causing more severe impacts in underserved communities. For example, a household living in a neighborhood with limited access to medical care and healthy foods may have faced health disparities before the pandemic, like a higher rate of chronic health conditions, that contributed to more severe health outcomes during the COVID-19 pandemic. The recipient may choose to identify these impacts at either the individual level or at a class level. If the recipient is identifying impacts at the individual level, they should retain documentation supporting the impact the individual experienced (e.g., documentation of lost revenues from a small business). Such documentation can be streamlined in many cases (e.g., self -attestation that a household requires food assistance). Recipients also have broad flexibility to identify a "class" — or a group of households, small businesses, or nonprofits —that experienced an impact. In these cases, the recipients should Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 32 0U.S. DEPARTMENT OF THE TREASURY first identify the class and the impact that it faced. Then, recipients only need to document that the individuals served fall within that class; recipients do not need to document a specific impact to each individual served. For example, a recipient could identify that restaurants in the downtown area faced substantial declines in revenue due to decreased foot traffic from workers; the recipient could develop a program to respond to the impact on that class and only needs to document that the businesses being served are restaurants in the downtown area. Recipients should keep the following considerations in mind when designating a class: • There should be a relationship between the definition of the class and the proposed response. Larger and less -specific classes are less likely to have experienced similar harms, which may make it more difficult to design a response that appropriately responds to those harms. • Classes may be determined on a population basis or on a geographic basis, and the response should be appropriately matched. For example, a response might be designed to provide childcare to single parents, regardless of which neighborhood they live in, or a response might provide a park to improve the health of a disproportionately impacted neighborhood. • Recipients may designate classes that experienced disproportionate impact, by assessing the impacts of the pandemic and finding that some populations experienced meaningfully more severe impacts than the general public. To determine these disproportionate impacts, recipients: o May designate classes based on academic research or government research publications (such as the citations provided in the supplementary information in the final rule), through analysis of their own data, or through analysis of other existing data sources. o May also consider qualitative research and sources to augment their analysis, or when quantitative data is not readily available. Such sources might include resident interviews or feedback from relevant state and local agencies, such as public health departments or social services departments. o Should consider the quality of the research, data, and applicability of analysis to their determination in all cases. • Some of the enumerated uses may also be appropriate responses to the impacts experienced by other classes of beneficiaries. It is permissible for recipients to provide these services to other classes, so long as the recipient determines that the response is also appropriate for those groups. • Recipients may designate a class based on income level, including at levels higher than the final rule definition of "low- and moderate -income." For example, a recipient may identify that households in their community with incomes above the final rule threshold for low-income nevertheless experienced disproportionate impacts from the pandemic and provide responsive services. 2. Design a response that addresses or responds to the impact. Programs, services, and other interventions must be reasonably designed to benefit the individual or class that experienced Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 33 0U.S. DEPARTMENT OF THE TREASURY the impact. They must also be related and reasonably proportional to the extent and type of impact experienced. For example, uses that bear no relation or are grossly disproportionate to the type or extent of the impact would not be eligible. "Reasonably proportional" refers to the scale of the response compared to the scale of the harm, as well as the targeting of the response to beneficiaries compared to the amount of harm they experienced; for example, it may not be reasonably proportional for a cash assistance program to provide a very small amount of aid to a group that experienced severe harm and a much larger amount to a group that experienced relatively little harm. Recipients should consider relevant factors about the harm identified and the response to evaluate whether the response is reasonably proportional. For example, recipients may consider the size of the population impacted and the severity, type, and duration of the impact. Recipients may also consider the efficacy, cost, cost-effectiveness, and time to delivery of the response. For disproportionately impacted communities, recipients may design interventions that address broader pre-existing disparities that contributed to more severe health and economic outcomes during the pandemic, such as disproportionate gaps in access to health care or pre-existing disparities in educational outcomes that have been exacerbated by the pandemic. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 34 0 U.S. DEPARTMENT OF THE TREASURY Premium Pay The Coronavirus State and Local Fiscal Recovery Funds may be used to provide premium pay to eligible workers performing essential work during the pandemic. Premium pay may be awarded to eligible workers up to $13 per hour. Premium pay must be in addition to wages or remuneration (i.e., compensation) the eligible worker otherwise receives. Premium pay may not exceed $25,000 for any single worker during the program. Recipients should undergo the following steps to provide premium pay to eligible workers. 1. Identify an "eligible" worker. Eligible workers include workers "needed to maintain continuity of operations of essential critical infrastructure sectors." These sectors and occupations are eligible: Health care Emergency response Sanitation, disinfection & cleaning Maintenance Grocery stores, restaurants, food production, and food delivery Pharmacy Biomedical research Behavioral health Medical testing and diagnostics Home and community -based health care or assistance with activities of daily living Family or child care Social services Public health Mortuary Critical clinical research, development, and testing necessary for COVID-19 response ✓ State, local, or Tribal government workforce ✓ Workers providing vital services to Tribes ✓ Educational, school nutrition, and other work required to operate a school facility ✓ Laundry ✓ Elections ✓ Solid waste or hazardous materials management, response, and cleanup ✓ Work requiring physical interaction with patients ✓ Dental care ✓ Transportation and warehousing ✓ Hotel and commercial lodging facilities that are used for COVID-19 mitigation and containment Beyond this list, the chief executive (or equivalent) of a recipient government may designate additional non-public sectors as critical so long as doing so is necessary to protecting the health and wellbeing of the residents of such jurisdictions. 2. Verify that the eligible worker performs "essential work," meaning work that: • Is not performed while teleworking from a residence; and • Involves either: a. regular, in -person interactions with patients, the public, or coworkers of the individual that is performing the work; or b. regular physical handling of items that were handled by, or are to be handled by, patients, the public, or coworkers of the individual that is performing the work. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 35 0 U.S. DEPARTMENT OF THE TREASURY 3. Confirm that the premium pay "responds to" workers performing essential work during the COVID-19 public health emergency. Under the final rule, which broadened the share of eligible workers who can receive premium pay without a written justification, recipients may meet this requirement in one of three ways: Eligible worker receiving premium pay is earning (with the premium included) at or below 150 percent of their residing state or county's average annual wage for all occupations, as defined by the Bureau of Labor Statistics' Occupational Employment and Wage Statistics, whichever is higher, on an annual basis; or Eligible worker receiving premium pay is not exempt from the Fair Labor Standards Act overtime provisions; or • If a worker does not meet either of the above requirements, the recipient must submit written justification to Treasury detailing how the premium pay is otherwise responsive to workers performing essential work during the public health emergency. This may include a description of the essential worker's duties, health, or financial risks faced due to COVID-19, and why the recipient determined that the premium pay was responsive. Treasury anticipates that recipients will easily be able to satisfy the justification requirement for front-line workers, like nurses and hospital staff. Premium pay may be awarded in installments or lump sums (e.g., monthly, quarterly, etc.) and may be awarded to hourly, part-time, or salaried or non -hourly workers. Premium pay must be paid in addition to wages already received and may be paid retrospectively. A recipient may not use SLFRF to merely reimburse itself for premium pay or hazard pay already received by the worker, and premium pay may not be paid to volunteers. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 36 0 U.S. DEPARTMENT OF THE TREASURY Water & Sewer Infrastructure The Coronavirus State and Local Fiscal Recovery Funds may be used to make necessary investments in water and sewer infrastructure. State, local, and Tribal governments have a tremendous need to address the consequences of deferred maintenance in drinking water systems and removal, management, and treatment of sewage and stormwater, along with additional resiliency measures needed to adapt to climate change. Recipients may undertake the eligible projects below: PROJECTS ELIGIBLE UNDER EPA'S CLEAN WATER STATE REVOLVING FUND (CWSRF) Eligible projects under the CWSRF, and the final rule, include: ✓ Construction of publicly owned treatment works ✓ Projects pursuant to implementation of a nonpoint source pollution management program established under the Clean Water Act (CWA) ✓ Decentralized wastewater treatment systems that treat municipal wastewater or domestic sewage ✓ Management and treatment of stormwater or subsurface drainage water ✓ Water conservation, efficiency, or reuse measures ✓ Development and implementation of a conservation and management plan under the CWA ✓ Watershed projects meeting the criteria set forth in the CWA ✓ Energy consumption reduction for publicly owned treatment works ✓ Reuse or recycling of wastewater, stormwater, or subsurface drainage water ✓ Security of publicly owned treatment works Treasury encourages recipients to review the EPA handbook for the CWSRF for a full list of eligibilities. PROJECTS ELIGIBLE UNDER EPA'S DRINKING WATER STATE REVOLVING FUND (DWSRF) Eligible drinking water projects under the DWSRF, and the final rule, include: ✓ Facilities to improve drinking water quality ✓ Transmission and distribution, including improvements of water pressure or prevention of contamination in infrastructure and lead service line replacements ✓ New sources to replace contaminated drinking water or increase drought resilience, including aquifer storage and recovery system for water storage ✓ Green infrastructure, including green roofs, rainwater harvesting collection, permeable pavement ✓ Storage of drinking water, such as to prevent contaminants or equalize water demands ✓ Purchase of water systems and interconnection of systems ✓ New community water systems Treasury encourages recipients to review the EPA handbook for the DWSRF for a full list of eligibilities. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 37 0 U.S. DEPARTMENT OF THE TREASURY ADDITIONAL ELIGIBLE PROJECTS With broadened eligibility under the final rule, SLFRF funds may be used to fund additional types of projects— such as additional stormwater infrastructure, residential wells, lead remediation, and certain rehabilitations of dams and reservoirs — beyond the CWSRF and DWSRF, if they are found to be "necessary" according to the definition provided in the final rule and outlined below. ✓ Culvert repair, resizing, and removal, replacement of storm sewers, and additional types of stormwater infrastructure ✓ Infrastructure to improve access to safe drinking water for individual served by residential wells, including testing initiatives, and treatment/remediation strategies that address contamination ✓ Dam and reservoir rehabilitation if primary purpose of dam or reservoir is for drinking water supply and project is necessary for provision of drinking water A "necessary" investment in infrastructure must be: ✓ Broad set of lead remediation projects eligible under EPA grant programs authorized by the Water Infrastructure Improvements for the Nation (WIIN) Act, such as lead testing, installation of corrosion control treatment, lead service line replacement, as well as water quality testing, compliance monitoring, and remediation activities, including replacement of internal plumbing and faucets and fixtures in schools and childcare facilities (1) responsive to an identified need to achieve or maintain an adequate minimum level of service, which may include a reasonable projection of increased need, whether due to population growth or otherwise, (2) a cost-effective means for meeting that need, taking into account available alternatives, and (3) for investments in infrastructure that supply drinking water in order to meet projected population growth, projected to be sustainable over its estimated useful life. Please note that DWSRF and CWSRF-eligible projects are generally presumed to be necessary investments. Additional eligible projects generally must be responsive to an identified need to achieve or maintain an adequate minimum level of service. Recipients are only required to assess cost- effectiveness of projects for the creation of new drinking water systems, dam and reservoir rehabilitation projects, or projects for the extension of drinking water service to meet population growth needs. Recipients should review the supplementary information to the final rule for more details on requirements applicable to each type of investment. APPLICABLE STANDARDS & REQUIREMENTS Treasury encourages recipients to adhere to strong labor standards, including project labor agreements and community benefits agreements that offer wages at or above the prevailing rate and include local hire provisions. Treasury also encourages recipients to prioritize in their procurements employers with high labor standards and to prioritize employers without recent violations of federal and state labor and employment laws. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 38 0 U.S. DEPARTMENT OF THE TREASURY Broadband Infrastructure The Coronavirus State and Local Fiscal Recovery Funds may be used to make necessary investments in broadband infrastructure, which has been shown to be critical for work, education, healthcare, and civic participation during the public health emergency. The final rule broadens the set of eligible broadband infrastructure investments that recipients may undertake. Recipients may pursue investments in broadband infrastructure meeting technical standards detailed below, as well as an expanded set of cybersecurity investments. BROADBAND INFRASTRUCTURE INVESTMENTS Recipients should adhere to the following requirements when designing a broadband infrastructure project: 1. Identify an eligible area for investment. Recipients are encouraged to prioritize projects that are designed to serve locations without access to reliable wireline 100/20 Mbps broadband service (meaning service that reliably provides 100 Mbps download speed and 20 Mbps upload speed through a wireline connection), but are broadly able to invest in projects designed to provide service to locations with an identified need for additional broadband investment. Recipients have broad flexibility to define need in their community. Examples of need could include: ✓ Lack of access to a reliable high-speed ✓ Lack of affordable broadband broadband connection ✓ Lack of reliable service If recipients are considering deploying broadband to locations where there are existing and enforceable federal or state funding commitments for reliable service of at least 100/20 Mbps, recipients must ensure that SLFRF funds are designed to address an identified need for additional broadband investment that is not met by existing federal or state funding commitments. Recipients must also ensure that SLFRF funds will not be used for costs that will be reimbursed by the other federal or state funding streams. 2. Design project to meet high-speed technical standards. Recipients are required to design projects to, upon completion, reliably meet or exceed symmetrical 100 Mbps download and upload speeds. In cases where it is not practicable, because of the excessive cost of the project or geography or topography of the area to be served by the project, eligible projects may be designed to reliably meet or exceed 100/20 Mbps and be scalable to a minimum of symmetrical 100 Mbps download and upload speeds. Treasury encourages recipients to prioritize investments in fiber-optic infrastructure wherever feasible and to focus on projects that will achieve last -mile connections. Further, Treasury encourages recipients to prioritize support for broadband networks owned, operated by, or affiliated with local governments, nonprofits, and co-operatives. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 39 0U.S. DEPARTMENT OF THE TREASURY 3. Require enrollment in a low-income subsidy program. Recipients must require the service provider for a broadband project that provides service to households to either: ✓ Participate in the FCC's Affordable Connectivity Program (ACP) ✓ Provide access to a broad -based affordability program to low-income consumers that provides benefits commensurate to ACP Treasury encourages broadband services to also include at least one low-cost option offered without data usage caps at speeds sufficient for a household with multiple users to simultaneously telework and engage in remote learning. Recipients are also encouraged to consult with the community on affordability needs. CYBERSECURITY INVESTMENTS SLFRF may be used for modernization of cybersecurity for existing and new broadband infrastructure, regardless of their speed delivery standards. This includes modernization of hardware and software. APPLICABLE STANDARDS & REQUIREMENTS Treasury encourages recipients to adhere to strong labor standards, including project labor agreements and community benefits agreements that offer wages at or above the prevailing rate and include local hire provisions. Treasury also encourages recipients to prioritize in their procurements employers with high labor standards and to prioritize employers without recent violations of federal and state labor and employment laws. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 40 0 U.S. DEPARTMENT OF THE TREASURY Restrictions on Use While recipients have considerable flexibility to use Coronavirus State and Local Fiscal Recovery Funds to address the diverse needs of their communities, some restrictions on use of funds apply. OFFSET A REDUCTION IN NET TAX REVENUE • States and territories may not use this funding to directly or indirectly offset a reduction in net tax revenue resulting from a change in law, regulation, or administrative interpretation beginning on March 3, 2021, through the last day of the fiscal year in which the funds provided have been spent. If a state or territory cuts taxes during this period, it must demonstrate how it paid for the tax cuts from sources other than SLFRF, such as by enacting policies to raise other sources of revenue, by cutting spending, or through higher revenue due to economic growth. If the funds provided have been used to offset tax cuts, the amount used for this purpose must be repaid to the Treasury. DEPOSITS INTO PENSION FUNDS No recipients except Tribal governments may use this funding to make a deposit to a pension fund. Treasury defines a "deposit" as an extraordinary contribution to a pension fund for the purpose of reducing an accrued, unfunded liability. While pension deposits are prohibited, recipients may use funds for routine payroll contributions connected to an eligible use of funds (e.g., for public health and safety staff). Examples of extraordinary payments include ones that: X Reduce a liability incurred prior to the x start of the COVID-19 public health emergency and occur outside the recipient's regular timing for making the payment ADDITIONAL RESTRICTIONS AND REQUIREMENTS Occur at the regular time for pension contributions but is larger than a regular payment would have been Additional restrictions and requirements that apply across all eligible use categories include: • No debt service or replenishing financial reserves. Since SLFRF funds are intended to be used prospectively, recipients may not use SLFRF funds for debt service or replenishing financial reserves (e.g., rainy day funds). • No satisfaction of settlements and judgments. Satisfaction of any obligation arising under or pursuant to a settlement agreement, judgment, consent decree, or judicially confirmed debt restructuring in a judicial, administrative, or regulatory proceeding is itself not an eligible use. However, if a settlement requires the recipient to provide services or incur other costs that are an eligible use of SLFRF funds, SLFRF may be used for those costs. • Additional general restrictions. SLFRF funds may not be used for a project that conflicts with or contravenes the purpose of the American Rescue Plan Act statute (e.g., uses of funds that Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 41 0 U.S. DEPARTMENT OF THE TREASURY undermine COVID-19 mitigation practices in line with CDC guidance and recommendations) and may not be used in violation of the Award Terms and Conditions or conflict of interest requirements under the Uniform Guidance. Other applicable laws and regulations, outside of SLFRF program requirements, may also apply (e.g., laws around procurement, contracting, conflicts -of -interest, environmental standards, or civil rights). Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 42 0 U.S. DEPARTMENT OF THE TREASURY Program Administration The Coronavirus State and Local Fiscal Recovery Funds final rule details a number of administrative processes and requirements, including on distribution of funds, timeline for use of funds, transfer of funds, treatment of loans, use of funds to meet non-federal match or cost -share requirements, administrative expenses, reporting on use of funds, and remediation and recoupment of funds used for ineligible purposes. This section provides a summary for the most frequently asked questions. TIMELINE FOR USE OF FUNDS Under the SLFRF, funds must be used for costs incurred on or after March 3, 2021. Further, costs must be obligated by December 31, 2024, and expended by December 31, 2026. TRANSFERS Recipients may undertake projects on their own or through subrecipients, which carry out eligible uses on behalf of a recipient, including pooling funds with other recipients or blending and braiding SLFRF funds with other sources of funds. Localities may also transfer their funds to the state through section 603(c)(4), which will decrease the locality's award and increase the state award amounts. LOANS Recipients may generally use SLFRF funds to provide loans for uses that are otherwise eligible, although there are special rules about how recipients should track program income depending on the length of the loan. Recipients should consult the final rule if they seek to utilize these provisions. NON-FEDERAL MATCH OR COST -SHARE REQUIREMENTS Funds available under the "revenue loss" eligible use category (sections 602(c)(1)(C) and 603(c)(1)(C) of the Social Security Act) generally may be used to meet the non-federal cost -share or matching requirements of other federal programs. However, note that SLFRF funds may not be used as the non- federal share for purposes of a state's Medicaid and CHIP programs because the Office of Management and Budget has approved a waiver as requested by the Centers for Medicare & Medicaid Services pursuant to 2 CFR 200.102 of the Uniform Guidance and related regulations. SLFRF funds beyond those that are available under the revenue loss eligible use category may not be used to meet the non-federal match or cost -share requirements of other federal programs, other than as specifically provided for by statute. As an example, the Infrastructure Investment and Jobs Act provides that SLFRF funds may be used to meet the non-federal match requirements of authorized Bureau of Reclamation projects and certain broadband deployment projects. Recipients should consult the final rule for further details if they seek to utilize SLFRF funds as a match for these projects. ADMINISTRATIVE EXPENSES SLFRF funds may be used for direct and indirect administrative expenses involved in administering the program. For details on permissible direct and indirect administrative costs, recipients should refer to Treasury's Compliance and Reporting Guidance. Costs incurred for the same purpose in like circumstances must be treated consistently as either direct or indirect costs. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 43 0U.S. DEPARTMENT OF THE TREASURY REPORTING, COMPLIANCE & RECOLIPMENT Recipients are required to comply with Treasury's Compliance and Reporting Guidance, which includes submitting mandatory periodic reports to Treasury. Funds used in violation of the final rule are subject to remediation and recoupment. As outlined in the final rule, Treasury may identify funds used in violation through reporting or other sources. Recipients will be provided with an initial written notice of recoupment with an opportunity to submit a request for reconsideration before Treasury provides a final notice of recoupment. If the recipient receives an initial notice of recoupment and does not submit a request for reconsideration, the initial notice will be deemed the final notice. Treasury may pursue other forms of remediation and monitoring in conjunction with, or as an alternative to, recoupment. Coronavirus State & Local Fiscal Recovery Funds: Overview of the Final Rule U.S. Department of the Treasury 44