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FY2024
City of Jefferson Missouri Adopted Annual City Budget For the fiscal year ended October 31, 2024 CITY OF JEFFERSON, MISSOURI ADOPTED ANNUAL CITY BUDGET FISCAL YEAR ENDED OCTOBER 31, 2024 TABLE OF CONTENTS Page BUDGET LETTER 4 BUDGET OVERVIEW 9 History and Governing Body 10 Elected and Appointed Officials 13 City Organizational Chart 14 Budget Calendar 16 Budget Summary by Fund Type 17 All Funds Summary – Expenses and Revenues 18 Personnel Schedule 19 GENERAL FUND 25 Overview 26 Budget Summary 27 Expenses and Revenues by Account Classification 28 Expenses by Department 29 Revenues 30 Expenses 40 ENTERPRISE FUNDS 92 Airport 93 Parking 100 Transit 106 Wastewater 112 CAPITAL IMPROVEMENT FUNDS 124 SPECIAL REVENUE FUNDS 138 Parks 139 JC Veterans Plaza Trust Fund 182 Police Training Fund 185 Lodging Tax Fund 188 City Hall Art Trust Fund 191 USS Jefferson City Submarine Fund 195 Woodland Cemetery Trust Fund 198 Public Safety Tax 201 INTERNAL SERVICE FUNDS 204 Workers Compensation Trust Fund 205 Self-Funded Health Insurance Fund 209 2 TABLE OF CONTENTS-(Continued) Page TAX INCREMENT FINANCING (TIF) FUND 213 DEBT SERVICE 218 3 July 28, 2023 Mayor Fitzwater: I am pleased to present the City of Jefferson, Missouri, Fiscal Year 2024 Mayor’s Approved Budget, based on the modifications that you requested. Once a budget is adopted by the City Council, the adopted budget will be effective November 1, 2023. The Mayor’s Approved FY2024 Budget, across all funds, is $79,285,619.11. Below is a breakdown of budgeted expenditures, by fund: General Fund $39,129,487.14 Parks $11,188,186.55 Airport $392,843.67 Parking $1,016,844.58 Transit $2,991,834.51 Wastewater $11,793,407.04 Sales Tax H $6,894,711.37 Public Safety Tax $3,851,304.25 Workers Comp $408,000.00 JC Vet Plaza Trust Fund $1,000.00 Police Training Fund $30,000.00 Lodging Tax Fund $1,503,000.00 Woodland Cemetery Trust Fund $5,000.00 TIF Fund $80,000.00 Totals $ 79,285,619.11 I want to take this opportunity to acknowledge and thank all the hard-working employees of the City and recognize them for all they do to provide services for our citizens. As you know, a budget is only a plan. It is not only likely the budget will change as we move through the fiscal year, it is a certainty. Income and expense projections have been developed to reflect the best estimates for the upcoming fiscal year, and we recognize there will be some variations in both that will require budget amendments and fund transfers. The budget was developed to limit these requests, but we accept that such a goal can never be fully accomplished. City of Jefferson Chief Matt Schofield Interim City Administrator 320 E McCarty Street Jefferson City, MO 65101 Interim City Administrator (573) 634-6306 4 Areas of interest related to the FY24 Mayor’s Approved Budget are as follows: 1. Process Changes/Modifications: a. The Mayor conducted a visioning session with Department Directors (including Parks). b. The Budget Committee held a public “Budget Kick-Off” with the Mayor, City Council and Staff. c. The Interim City Administrator guided a Senior Staff Pink Sheet Scoring Exercise to categorize and rank 100 pink sheet requests, totaling approximately $24,536,066, along with recommendations for priority funding: Loading Zone/Parking lot/Long Term Parking. d. The Mayor and his Budget Advisors did an initial (preliminary) review of the City Administrator’s Proposed Budget before the Mayor provided his FY24 Approved Budget. e. The budget calendar was modified to include four “Brown Bag” meetings that will include presentations from Staff. 2. Budget Structure Changes/Modifications/Inclusions: a. The cost of a permanent City Administrator, including cell phone and car allowance, is included. b. A proposal to move the Emergency Management line item from the Police Department’s budget to stand-alone department 10-186 titled Emergency Management Operations is included. c. A proposal to remove $25,000 in Street Tree Maintenance service from Parks and Recreation’s budget to a stand-alone, fixed line item in the General Fund budget is included. Parks will advise and serve as subject matter experts, but the expenditures will be paid by the General Fund to the service provider to allow for a needs assessment. City Hall landscaping remains the same, at $10,950. d. A proposal to move the Vehicle Leasing from the Non-Departmental budget to the Capital Projects budget in the General Fund. This would allow unspent budgeted funds to be reappropriated to deal with the peaks and valleys resell costs that can occur from year to year. e. An “Explanation/Reason for Change from Prior Year” column that provides background information and context is included in the budget working documents. f. A proposal to discontinue pursuit of the Government Finance Officers Association (GFOA) Distinguished Budget Presentation Award is included, due to evolving GFOA philosophy and increased cost/workload/value (cannot be achieved without long-term planning tools). i. Transitioning from performance measures to department-identified benchmarks. ii. Strategic planning components would need to be included in any future GFOA application. g. A proposal to transition from the Government Finance Officers Association (GFOA) Annual Comprehensive Financial Report (ACFR) certification to an Annual Financial Report (Deliverable documents are still compliant with all Federal Grant Guidelines). i. Increased audit cost and staff time for additional required work. 3. Revenue Adjustments (General Fund): a. Overall, FY24 sales tax includes an increase of 2.6% over the FY22 actual receipts, which is on top of the previously-adopted increase. b. Used the FY22 audited revenue figures, the FY23 adopted budget, and the FY23 YTD actuals as the base for projections. c. Included Marijuana Tax revenue, estimated at $200,318. 5 d. Reduced Cell Phone Utility Tax revenue from $1,090,000 to $850,000 to more accurately reflect anticipated collections. e. Reduced Building Construction fees from $316,355 to $240,000 to more accurately reflect anticipated revenues. f. Increased Interest Income revenue from $120,000 to $200,000 to reflect the interest rate in our current banking contract. 4. Cost Savings/Cuts: a. Placed limitations on proforma or inflation increases in line items for various Departments. b. Included new yard waste contract (pending). c. Reduced the size of our leased vehicle fleet, from 32 to 30. Recommended a change in manufacturer to reduce total cost of ownership. 5. Modifications to items that have historically been inadequately funded (now incorporated into FY24 budget): a. Election cost has been increased. b. Audit cost has been increased based on new approved contract. c. Replacements for Mayor/Council iPads, as needed, has been included. d. Vehicle Leasing funding has been increased. e. The General Insurance (property/liability) budget has been increased by 10%. f. The Insurance Deductible budget has been increases. g. Natural gas/electric utilities have been reviewed City-wide and increased if needed. h. Funding for fuel in all Departments (except for parking) has been increased, but not to the levels calculated by Public Works. i. Central Maintenance expenditures for vehicle parts has been increased from $393,400 in FY23 to $503,652 in FY24. This gets closer to a realistic amount moving forward. 6. Recommend Mayor’s Initiatives be fully contemplated within the Matrix organizational review to implement findings and recommendations: a. Public Relations Coordinator pink sheet (funded in the Mayor’s Approved Budget). b. Centralization of Grants pink sheet (recommend this be put on hold until completion of Matrix study and a permanent City Administrator is in place). 7. Pay Increase: The Mayor’s Approved budget includes a 2.5% increase for employees covered by the FOP contract or the IAFF contract, and Fire Command Staff. The Mayor’s Approved budget proposes a 3.0% market maintenance increase for all other full-time employees. The additional amount is necessary based on an actual cost-of-living increase of +3.9% (State approved 8.7%). 8. Proposed Benefit Enhancements: The Mayor’s Approved Budget includes a proposal to adjust vacation and sick leave accruals, plus the vacation accrual cap. Increasing these benefits could increase the cost of future payments upon separation, however the Interim City Administrator has gotten a commitment from all Department Directors to manage any increased cost within the adopted personnel services budget. The City’s current vacation and sick leave policies lag behind our competitors and the enhanced vacation and sick leave provisions in IAFF CBA recently approved by Council. The proposed enhancements will improve recruitment and retention during this very difficult hiring climate, plus will provide a benefit to current employees with minimal impact to the required budget. Outlined below are the proposed enhancements: 6 9. Budget includes a 10% increase for health insurance and 5% for dental insurance. 10. LAGERS: 1% decrease for General and Police groups; 1% increase for Fire group. 11. In FY23, the standard $225,000 Stormwater Materials request was moved out of the General Fund to the CIP sales tax fund. In the FY24 Mayor’s Approved Budget, $125,000 of General Fund dollars is utilized with the intent to increase back to $225,000 from the General Fund in FY25. 12. In FY23 Street Materials was budged at $225,000. The Department Director request was increased to $300,000 in FY24 to support the extra $1.6 million for street projects funded mid cycle by Council. I believe the $1.6 million was intended to be inclusive and should include the necessary ancillary street materials, therefore the increase was not included in the City Administrator’s Proposed Budget and is not included in the Mayor’s Approved Budget. 7 13. Included in the Mayor’s Approved Budget is consideration of approximately $1,274,000 in collected but previously unallocated Capital Improvement Sales Tax funds, broken into a 25%/75% split (immediate needs vs. big picture projects). Staff proposes that this be an annual discussion that occurs during budget meetings. A few big picture options are included below for discussion: Option 1 - Public Safety communications and ITS infrastructure/software Option 2 - Public Works fleet to include Medium Duty/Heavy Duty Fleet Option 3 - Major Building and Grounds upgrades Option 4 - Police Station addition/Consolidated Communication Center Option 5 - Fire Station 6/Matching funds for Airport ARFF truck Option 6 - Major roadway infrastructure (e.g. Viaduct, Mission Drive, etc.) 14. Carry-over Issues/Concerns to be addressed in future years: a. Admin charge-backs are included using the same methodology as previous years. b. Planning positions: FY23 movement was not grant-fundable and has caused us to be overbudget in personnel service costs. This must be addressed with the contracted organizational review and proposed centralized reorganization. This FY24 budget proposal realigns the cost to the appropriate Department/Division and appropriately transitions personnel cost to grant funding; however, additional staffing would preferably not be considered until after the organizational review. c. Adjustments to Overtime: Savings from vacant positions will be utilized to cover overtime costs vs. reduction of FTE (this is most evident in PD/Transit/Streets). d. Conduct a City-wide software study/audit to identify inefficiency; hopefully, this could be part of Matrix study. e. Work to control or minimize risk in property and liability insurance/deductible. f. Address the schedule Y update in April, as contemplated in City code g. Alignment of the remainder of City employees to match CBA (separation incentives for sick leave as %) please see the chart below: 15. Airport: The airport subsidy for FY24 is $131,359.67 from the General Fund. 16. Transit: The transit subsidy for FY24 is $1,130,509.51 from the General Fund. 17. Wastewater: Mayor’s Approved Budget funds all of the pink sheet requests, except the separate bond projects (biosolids & pump station). 18. Parking: Mayor’s Approved Budget funds a pink sheet request for one mower, but not the request for a second mower. Sincerely, Chief Matt Schofield Interim City Administrator Enclosure 8 BUDGET OVERVIEW 9 History of the City of Jefferson The City of Jefferson is the capital of Missouri and the county seat of Cole County. Located on the banks of the Missouri River in the center of the State, the City of Jefferson is the hub of state government which is the City’s largest employer and its major industry. The City was established by an act of the U.S. Congress on December 31, 1821 and was originally laid out by Daniel M. Boone, son of the famous pioneer and Major Elias Bancroft. The City of Jefferson has the distinction of being located on land donated by the federal government for establishment of a state capital city. Many of the original settlers came from Virginia in the vicinity of Monticello, the home of Thomas Jefferson, and were, in fact, friends of the former President. The City of Jefferson, named in Jefferson’s honor, was incorporated in 1825, four years after its founding. The City of Jefferson operates under the Constitution and laws of Missouri, and a City Charter adopted in 1986. The City’s earliest development was along the Missouri River, where boats could deliver people and goods. As the town grew, the development of buildings expanded up the hill overlooking the river. Lincoln University was founded soon after the Civil War. For nearly a century and a half, Lincoln University has been the City’s most prominent institution of higher learning. From the time of the University’s inception to the last day of segregation, the University was Missouri’s public college for African Americans. Now open to people of all races, with the historic buildings and modern facilities, the University enriches the City in a multitude of ways. Affluent and fashionable neighborhoods have evolved over the years throughout the City. 10 High Street looking East – 1920’s High Street looking West – 1948 High Street looking West - present 11 City of Jefferson’s Mayor and City Council The City is governed by a Mayor elected for a four-year term and ten Council members elected for overlapping two year terms from five wards. The Mayor, as the Chief Executive Officer of the City, presides over City Council meetings voting only in the case of ties, but retaining veto power over City Council enactments. 12 MAYOR Honorable Ron Fitzwater CITY COUNCIL MEMBERS Jack Deeken Mike Lester Erin Wiseman Derrick Spicer Jon Hensley First Ward Second Ward Third Ward Fourth Ward Fifth Ward Jeff Ahlers Aaron Mealy Scott Spencer Randall Wright Mark Schwartz CITY ADMINISTRATOR Brian Crane City Attorney Ryan Moehlman City Clerk Emily Donaldson Public Works Matt Morasch Finance and ITS Shiela Pearre Human Resources Gail Strope Planning & Protective Services Clint Smith Police Chief Eric Wilde Fire Chief Matt Schofield Interim Parks & Recreation Aaron Grefrath E L E C T E D A P P O I N T E D City of Jefferson, Missouri Elected and Appointed Officials 13 Support Services Division Amphitheater Boards and Commissions City Attorney City Clerk Sr. Administrative Assistant City Prosecutor Municipal Court Court Administator City Administrator Wastewater Administration Recreation Ice Arena Outdoor Recreation Golf Course Camp Programs Parks & Recreation Streets Central Maintenance Airport Administration Engineering Maintenance Neighborhood Services Traffic Unit Patrol Section Operations Division Building Regulations Pools (2) The LINC Parking Transit Property Maintenance Enviromental Health Services Publc Safety & Education Citizens of City of Jefferson, Missouri SWAT Administration Fiscal Affairs Professional Standards Suppression Training Municipal Judge Police Department Public Works Metropolitan Planning Organization (MPO) Planning & Protective Services Planning Mayor & City Council Fire Department Office of Emergency Management Cole Co/Jefferson City Special Services Division Crisis Negotiations Criminal Investigations Section Community Services Unit Disadvantaged Business Enterprise Liaison Officer(DBELO) Finance & Information Technology Services Egual Employment Opportunities (EEO) Disadvantaged Business Enterprise (DBE) Human Resources Risk Management Personnel Financial & Business Services Support Services Community Action Team Facilities Maintenance 911 Communications Animal Control Records Section 14 The mission of the City of Jefferson is to provide effective leadership and stewardship, enhance the present and future quality of life, promote the health, safety and welfare of the community, and efficiently deliver essential and desired services with resolute spirit and absolute integrity. 15 May 11, 2023 June 5, 2023 June 7, 2023 June 9, 2023 June 12, 2023 June 13, 2023 June 14, 2023 June 15, 2023 May 6 thru June 29, 2023 Overall Budget Discussions and Revenue Discussions between Finance Director and City Administrator June 20, 2023 City Administrator shares budget with Department Directors June 21 thru June 29, 2023 Finance Department prepares City Administrator's budget for presentation to the Mayor June 30 thru July 7, 2023 July 7 thru July 22, 2023 Finance Department prepares the Mayor's budget for presentation to the City Council August 7, 2023 August 8, 2023 Parks Commission approves Park's budget proposal August 10, 2023 August 14, 2023 August 17, 2023 August 21, 2023 August 24, 2023 August 28, 2023 August 31, 2023 September 7, 2023 September 11, 2023 September 14, 2023 September 21, 2023 October 16, 2023 Budget Committee Meeting - Department presentations to Budget Committee Budget Committee Meeting - Committee discussion on budget Budget Committee Work Session Meeting held to discuss modifications to the process and approve the budget calendar Budget Committee Meeting - Department presentations to Budget Committee City Council Meeting - Budget Bill introduced - Public Hearings for Budget Bill, Property Tax Levy and Gross Receipts Utility Tax (GRUT) - Property Tax approved - Budget Bill moved to informal calendar City Council Meeting - Property Tax Bill introduced Budget Committee Meeting - Department presentations to Budget Committee Budget Committee Meeting - Committee discussion on budget Budget Committee Meeting - Department presentations to Budget Committee Public Works, Airport, Parking, Transit and Wastewater Budget Committee Meeting - Department presentations to Budget Committee The City Administrator is responsible for preparing the annual operating and five-year capital budgets for all City operations and agencies for the Mayor's review, consideration and recommendation to the Council. The process begins at the department level in March and ends with adoption on or before October 31 of each year. The Mayor's proposed budget can only be adopted by majority action of the Council which must hold at least one public hearing prior to enactment. Controls are maintained to ensure compliance with the annual adopted budget which, in turn, must comply with state constitutional and statutory limits on tax levies. Budgetary control is maintained at the departmental level and supplemental appropriations require Council approval. City Council Meeting - Council passes budget as amended. FY2023-2024 Budget Work Calendar City Administrator Meetings with Departments Budget Work Continues Departments Meet with Budget Committee and City Council Mayor reviews City Administrator's budget and meets with City Administrator to develop the Mayor's budget Police and Fire Department Directors submit budget working document and pink sheet summaries to Finance Finance submits compiled budget working documents and pink sheet summaries to City Administrator Human Resources and Parks Budget Committee Meeting - Committee discussion on budget; Motion passes to move Budget as amended to full Council Mayor/City Council, City Clerk, City Administrator, City Attorney, Municipal Court, Finance, Information Technology, Non-Departmental and Other Funds Planning and Protective Services Budget Committee Meeting - Mayor presents budget to Budget Committee; Finance Director presents Budget Highlights, Budget PowerPoint presentation, Revenues and the Five-Year Financial Plan; Budget Committee discusses Revenues and votes to approve the Revenue Budget Budget Committee Meeting - Committee discussion on budget 16 Budget Overview Capital Public Safety Self Special Trust General Enterprise Projects Tax Insurance Revenue and Agency Total Revenues by Source Property Taxes 5,858,660$ -$ -$ -$ -$ -$ -$ 5,858,660$ Sales & Other User Taxes 14,707,670 - 7,021,335 3,510,667 - 6,700,000 - 31,939,672$ Other Taxes 2,435,318 - - - - 1,500,000 - 3,935,318$ Total Taxes 23,001,648 - 7,021,335 3,510,667 - 8,200,000 - 41,733,650$ Franchise & Utility Taxes 6,308,000 - - - - - - 6,308,000$ Intergovernmental 891,862 1,418,655 - - - - - 2,310,517$ Charges for Services 3,436,859 14,388,885 - - 400,000 3,507,350 - 21,733,094$ Fees, Licenses, & Permits 857,500 24,000 - - - - - 881,500$ Fines & Forfeitures 402,700 90,000 - - - 5,100 - 497,800$ Contributions/Donations 373,215 - - - - - - 373,215$ Investment Income 199,999 190,463 80,000 - 8,000 135,850 - 614,312$ Other Operating Revenue 147,000 53,500 - - - 53,450 - 253,950$ Transfers In 4,137,504 1,261,869 - - - - 80,000 5,479,373$ Total Revenue 39,756,287 17,427,372 7,101,335 3,510,667 408,000 11,901,750 80,000 80,185,411 Expenditures by Type Operating Expenditures Personnel Services 30,981,014 5,552,786 - - - 5,346,367 - 41,880,167 Materials & Supplies 1,468,364 1,038,220 - - - 1,344,118 - 3,850,702 Contractual Services 2,106,922 2,275,921 - - 408,000 2,525,966 80,000 7,396,809 Utilities/Other 1,126,027 643,533 - - - 670,780 - 2,440,340 Repairs & Maintenance 2,090,892 1,314,796 - - - 1,119,930 - 4,525,618 Capital Purchases/Projects 680,491 972,250 6,248,800 - - 2,032,149 - 9,933,690 Transfers Out 1,301,869 253,200 200,000 3,851,304 - 1,523,000 - 7,129,373 Debt Service - 4,397,423 445,911 - - 467,768 - 5,311,102 Total by Type 39,755,579 16,448,129 6,894,711 3,851,304 408,000 15,030,078 80,000 82,467,801 Expenditures by Function General Government 2,705,828 - - - - - - 2,705,828 Non-Departmental 1,165,411 - - - - - - 1,165,411 Information Technology & GIS 1,277,852 - - - - - - 1,277,852 Public Safety 23,939,448 - - 3,851,304 - 30,000 - 27,820,752 Planning & Protective Svcs-Adm 413,061 - - - - - - 413,061 Planning, MPO and Transportation 351,236 3,384,678 - - - - - 3,735,914 Code Enforcement, Bldg Regulations. And Env Health 1,365,945 - - - - - - 1,365,945 Redevelopment & Grants 177,267 - - - - - - 177,267 Entitlement Grant 268,051 - - - - - - 268,051 One-Time Grants 20,337 - - - - - - 20,337 Public Works-Adm 433,887 - - - - - - 433,887 Street, Engineering & Parking 5,095,207 1,270,044 - - - - - 6,365,251 Central Maintenance 1,190,180 - - - - - - 1,190,180 Cultural - - - - - 13,491,078 - 13,491,078 Sanitation - 11,793,407 - - - - - 11,793,407 Other - - - - 408,000 1,509,000 80,000 1,997,000 Capital Outlay Projects 50,000 - 6,874,711 - - - - 6,924,711 Other Financing Sources 1,301,869 - 20,000 - - - - 1,321,869 Total by Function 39,755,579 16,448,129 6,894,711 3,851,304 408,000 15,030,078 80,000 82,467,801 Fund Balance Net Increase (Decrease)708 979,243 206,624 (340,637) - (3,128,328) - (2,282,390) Beginning Fund Balance (estimated)10,241,754 80,625,085 9,988,167 1,800,181 415,751 5,981,866 3,459 109,056,263 Ending Fund Balance (estimated)10,242,462$ 81,604,328$ 10,194,791$ 1,459,544$ 415,751$ 2,853,538$ 3,459$ 106,773,873$ 2023-2024 Budget Summary by Fund Type 17 Budget Overview Account Classification FY2021 Actual FY2022 Actual FY2023 Adopted Budget FY2024 Adopted Budget Personnel Services 32,910,353$ 35,965,773$ 40,565,973$ 41,880,167$ Materials & Supplies 3,314,385 3,561,297 3,446,170 3,850,702 Contractual Services 11,590,980 12,551,102 6,916,471 7,396,809 Utilities 2,051,235 2,194,768 2,265,752 2,352,840 Repairs & Maintenance 4,065,215 4,340,865 4,006,655 4,525,618 Other Operating Expenses 80,995 289,671 88,500 87,500 Capital Purchases 1,246,524 927,686 1,701,185 1,634,890 Capital Projects 10,503,633 7,129,034 8,787,724 8,298,800 Depreciation 5,102,241 5,156,176 - - Transfers Out 4,589,461 4,554,398 5,712,984 7,129,373 Debt Service 1,796,648 1,698,119 5,342,372 5,311,102 Expense Totals $ 77,251,670 $ 78,368,889 $ 78,833,785 $ 82,467,801 Sales & Use Taxes $ 25,240,778 $ 28,918,286 $ 29,725,000 $ 31,274,672 Motor Vehicle Sales Tax 681,873 646,610 637,000 665,000 Other Taxes 1,891,447 2,155,708 2,043,000 2,435,318 Lodging Tax 1,249,122 1,483,521 1,200,000 1,500,000 Franchise & Utility Tax 6,271,140 6,465,661 6,287,000 6,308,000 Property Taxes 5,834,154 5,844,743 5,791,660 5,858,660 Intergovernmental 9,832,235 7,494,280 2,974,875 2,310,517 Charges for Services 22,889,876 22,863,213 19,674,120 21,155,044 Chrgs for Srvcs-Field Rental 19,008 15,467 25,750 23,400 Chrgs for Srvcs-Concessions 217,930 241,548 226,000 241,500 Chrgs for Srvcs-Facility Renta 272,586 309,411 300,800 313,150 Fees Licenses & Permits 1,072,355 932,963 996,105 881,500 Fines & Forfeitures 575,043 521,451 531,600 497,800 Contributions/Donations 388,918 468,707 394,344 373,215 Other Operating Revenues 931,814 668,196 201,950 173,950 Interest Income 662,303 851,759 307,834 614,312 Other Non-Operating Revenue 1,920,249 851,064 65,000 80,000 Transfers In 3,365,322 3,100,547 4,356,984 5,479,373 Carry Over Surplus - - 3,094,764 2,282,390 Revenue Totals $ 83,316,153 $ 83,833,135 $ 78,833,785 $ 82,467,801 Net Difference $ 6,064,483 $ 5,464,246 $ - $ - 2023-2024 All Funds Summary 18 Personnel Schedule Pay Grade Pay Grade 2020-21 2021-22 2022-23 2023-24 Job Title FY23 Job Title Prior to FY23 FY23 Prior to FY23 City Council (110/120)City Council (110/120) City Clerk City Clerk 112 18 1 1 1 1 Elected - Mayor Elected - Mayor 1 1 1 1 Elected - City Councilman Elected - City Councilman 10 10 10 10 Elected - Prosecuting Attorney Elected - Prosecuting Attorney 1 1 1 1 Part-time Prosecutor Clerk Part-time Prosecutor Clerk 1 1 1 1 1 1 1 1 13 13 13 13 Administration (140)Administration (140) City Administrator City Administrator 122 28 1 1 1 1 Public Relations Coordinator TBD 0 0 0 1 Administrative Assistant, Senior Administrative Assistant 108 12 1 1 1 1 2 2 2 3 City Attorney (150)City Attorney (150) City Attorney City Attorney 119 25 1 1 1 1 Associate City Attorney Associate City Attorney 115 21 1 1 1 1 Paralegal Paralegal 108 14 1 1 1 1 3 3 3 3 Municipal Court (160)Municipal Court (160) Municipal Court Administrator Municipal Court Administrator 113 16 1 1 1 1 Deputy Court Clerk; Deputy Court Clerk, Senior Deputy Court Clerk I, II 2 2 2 2 Deputy Court Clerk Deputy Court Clerk I 105 10 Deputy Court Clerk, Senior Deputy Court Clerk II 106 12 Administrative Technician 10 0 0 0 0 Part-time Municipal Judge Part-time Municipal Judge 1 1 1 1 Part-time Bailiff Part-time Bailiff 1 1 1 1 Elected - Municipal Judge Elected - Municipal Judge 1 1 1 1 Elected - Prosecuting Attorney Elected - Prosecuting Attorney 0 0 0 0 3 3 3 3 3 3 3 3 Human Resources (170)Human Resources (170) Director of Human Resources Director of Human Resources 119 25 1 1 1 1 Human Resources Specialist; Human Resources Specialist, Senior 2 Human Resources Specialist Human Resources Specialist 110 16 Human Resources Specialist, Senior 112 Human Resources Specialist Human Resources Specialist 16 2 2 2 0 Administrative Assistant Administrative Assistant 12 0 0 0 0 Part-time Human Resources Assistant Part-time Human Resources Assistant 1 1 1 1 3 3 3 3 1 1 1 1 Finance (180)Finance (180) Director of Finance and Information Technology Systems Director of Finance and Information Technology Systems 119 25 0.75 0.75 0.75 0.75 Chief Accountant Chief Accountant 115 21 1 1 1 1 Purchasing Agent Purchasing Agent 113 19 1 1 1 1 Accountant; Accountant, Senior Senior Accountant, Accountant 2 2 2 2 Accountant Accountant 110 16 Accountant, Senior Senior Accountant 112 18 Accounting Technician, Senior Senior Accounting Technician 106 12 2 2 2 2 Accounting Techinician Supervisor Senior Accounting Technician Supervisor 110 16 1 1 1 1 Accounting Technician Accounting Technician 105 10 1 1 1 1 Purchasing Technician; Purchasing Technician, Senior 1 Purchasing Technician Purchasing Technician 105 12 1 1 1 0 Purchasing Technician, Senior 106 Customer Service Rep Customer Service Rep 103 9 2 2 1 1 11.75 11.75 10.75 10.75 0 0 0 0 19 Personnel Schedule Pay Grade Pay Grade 2020-21 2021-22 2022-23 2023-24 Job Title FY23 Job Title Prior to FY23 FY23 Prior to FY23 I.T.S. Department (190)I.T.S. Department (190) Director of Finance and Information Technology Systems Director of Finance and Information Technology Systems 119 25 0.25 0.25 0.25 0.25 ITS Manager ITS Manager 115 21 1 1 1 1 GIS Manager GIS Manager 115 21 1 1 1 1 Systems Analyst Systems Analyst/Network Administrator 112 18 3.25 3.25 3.25 3.25 GIS Specialist GIS Specialist 112 18 1 1 1 1 Information Technology Support Specialist Information Technology Support Specialist 110 16 2 2 2 2 IT Support Technician; IT Support Technician, Senior IT Support Technician I, II 1 1 1 1 IT Support Technician IT Support Technician I 106 10 IT Support Technician, Senior IT Support Technician II 108 12 9.5 9.5 9.5 9.5 Police (300/310/320/330/390)Police (300/310/320/330/390) Police Chief Police Chief 119 25 1 1 1 1 Police Captain Police Captain LE4 23 3 3 3 3 Police Lieutenant Police Lieutenant LE3 21 5 5 5 5 Police Sergeant Police Sergeant LE2 18 9 9 10 10 Police Information Manager Police Information Manager 110 16 1 1 1 1 Police Officer Police Officer Trainee, I, II, III LE1 72 72 72 72 Police Officer Trainee 13 Police Officer I 14 Police Officer II 15 Police Officer III 16 Communications Supervisor Communications Supervisor 112 17 3 3 3 3 Management Analyst, Senior Management Analyst, Sr.110 19 0 0 1 1 Management Analyst Management Analyst 109 15 1 1 1 1 Administrative Assistant Administrative Assistant 106 12 1 1 1 1 Evidence Technician Evidence Technician 107 13 1 1 1 1 Communications Operator I, II Communications Operator I, II 17 17 17 17 Communications Operator I Communications Operator I 106 11 Communications Operator II Communications Operator II 107 12 Administrative Technician Administrative Technician 104 10 1 1 0 0 Police Info Clerk, Senior 4 Police Information Clerk Police Information Clerk 104 10 3 3 4 0 Police Information Clerk, Senior 106 Police Maintenance Worker Police Maintenance Worker 103 9 1 1 1 1 Building Service Worker Building Service Worker 101 7 1 1 1 1 Systems Analyst Systems Analyst/Network Administrator 112 18 0.75 0.75 0.75 0.75 Veterinarian Veterinarian 115 21 1 1 1 1 Animal Control Manager Animal Control Manager 113 19 1 1 1 1 Animal Control Officer, Senior Senior Animal Control Officer 106 12 1 1 1 1 Animal Control Officer Animal Control Officer 104 10 3 3 3 3 Veterinarian Assistant Veterinarian Assistant 103 9 2 2 2 2 Part Time with benefits Property Room Technician Part Time with benefits Property Room Technician 1 1 1 1 Part-time Communications Operator Part-time Communications Operator 2 2 2 2 Part-time Police Information Clerk Part-time Police Information Clerk 2 2 2 2 Part-time Building Service Worker Part-time Building Service Worker 2 2 2 2 128.75 128.75 130.75 130.75 7 7 7 7 Fire (400)Fire (400) Fire Chief Fire Chief 119 25 1 1 1 1 Assistant Fire Chief Assistant Fire Chief F5 23 3 3 3 3 Division Chief of Training Division Chief of Training F4 21 1 1 1 1 Division Chief of Prevention Division Chief of Prevention F4 21 1 1 1 1 Fire Captain Fire Captain F3 18 21 21 21 21 Fire Driver Engineer Fire Driver Engineer F2 16 24 24 24 24 Fire Fighter Fire Fighter Trainee, Firefighter F1 24 24 24 24 Fire Fighter Trainee 13 Fire Fighter 14 Administrative Assistant, Senior Administrative Assistant 108 12 1 1 1 1 76 76 76 76 20 Personnel Schedule Pay Grade Pay Grade 2020-21 2021-22 2022-23 2023-24 Job Title FY23 Job Title Prior to FY23 FY23 Prior to FY23 Planning & Protective Services - Administration (520)Planning & Protective Services - Administration (520) Director of Planning & Protective Services Director of Planning & Protective Services 119 25 1 1 1 1 Administrative Assistant Administrative Assistant 106 12 1 1 1 1 Administrative Technician Administrative Technician 104 10 0 1 1 1 Customer Service Representative Customer Service Representative 103 9 1 1 1 1 3 4 4 4 Planning & Protective Services - Planning (521)Planning & Protective Services - Planning (521) Planner Manager Planner Manager 115 20 0.7 0.7 0.7 0.7 Planner III 19 0 0 0 0 Planner; Planner, Senior Planner I, II 2 2 0 0 Planner Planner I 111 16 Planner, Senior Planner II 112 17 2.7 2.7 0.7 0.7 0 0 0 0 Planning & Protective Services - Metropolitan Planning Organization (522)Planning & Protective Services - Metropolitan Planning Organization (522) Planner Manager Planner Manager 115 20 0.3 0.3 0.3 0.3 Planner III 19 0 0 0 0 Planner; Planner, Senior Planner I, II 2 2 2 2 Planner Planner I 111 16 Planner, Senior Planner II 112 17 2.3 2.3 2.3 2.3 Planning & Protective Services - Redevelopment & Grants (530)Planning & Protective Services - Redevelopment & Grants (530) Neighborhood Services Manager 20 0 0 0 0 Neighborhood Services Supervisor Neighborhood Services Supervisor 112 18 0.5 0.5 0.5 0.5 Neighborhood Services Specialist; Neighborhood Services Specialist, Senior Neighborhood Services Specialist I, II 0.5 2 2 2 Neighborhood Services Specialist Neighborhood Services Specialist I 106 12 Neighborhood Services Specialist, Senior Neighborhood Services Specialist II 108 14 Administrative Technician 10 0 0 0 0 1 2.5 2.5 2.5 Entitlement Grants (149)Entitlement Grants (149) Neighborhood Services Supervisor Neighborhood Services Supervisor 112 18 0.5 0.5 0.5 0.5 Neighborhood Services Specialist; Neighborhood Services Specialist, Senior Neighborhood Services Specialist I, II 1 0.5 0.5 0.5 Neighborhood Services Specialist Neighborhood Services Specialist I 106 12 Neighborhood Services Specialist, Senior Neighborhood Services Specialist II 108 14 1.5 1 1 1 0 0 0 0 Planning & Protective Services - Environmental Health Services (532)Planning & Protective Services - Environmental Health Services (532) Environmental Health Services Manager Environmental Health Services Manager 113 19 1 1 1 1 Environmental Health Specialist I, II 2 Environmental Health Specialist I 109 0 0 0 0 Environmental Health Specialist II Environmental Health Specialist 111 16 2 2 2 0 3 3 3 3 Planning & Protective Services - Property Maintenance/Code Enforcement (533)Planning & Protective Services - Property Maintenance/Code Enforcement (533) Property & Housing Supervisor Property & Housing Supervisor 112 18 1 1 1 1 Property & Housing Inspector I, II Property & Housing Inspector I, II 2 2 2 2 Property & Housing Inspector I Property & Housing Inspector I 109 14 Property & Housing Inspector II Property & Housing Inspector II 111 16 Adminstrative Technician 10 0 0 0 0 Neighborhood Services Specialist Neighborhood Services Specialist I 106 12 0.5 0.5 0.5 0.5 Part-time Neighborhood Support Technician Part-time Neighborhood Support Technician 2 2 2 2 3.5 3.5 3.5 3.5 2 2 2 2 Planning & Protective Services - Building & Inspection (534)Planning & Protective Services - Building & Inspection (534) Building Official Manager Building Official Manager 115 20 1 1 1 1 Building Inspector I, II Building Inspector I, II 3 4 4 4 Building Inspector I Building Inspector I 109 14 Building Inspector II Building Inspector II 111 16 Plan Reviewer / Planner 19 0 0 0 0 Building Plans Reviewer 17 1 0 0 0 Administrative Technician 10 1 0 0 0 6 5 5 5 0 0 0 0 21 Personnel Schedule Pay Grade Pay Grade 2020-21 2021-22 2022-23 2023-24 Job Title FY23 Job Title Prior to FY23 FY23 Prior to FY23 Public Works-Administration (540)Public Works-Administration (540) Director of Public Works Director of Public Works 119 25 1 1 1 1 Administrative Assistant Administrative Assistant 106 12 1 1 1 1 Administrative Assistant, Senior Public Works Administration Supervisor 108 16 1 1 1 1 3 3 3 3 Public Works - Central Maintenance (535)Public Works - Central Maintenance (535) Central Garage Manager Central Garage Manager 113 19 1 1 1 1 Mechanic Supervisor Mechanic Supervisor 111 17 1 1 1 1 Mechanic Mechanic 110 16 4 4 4 4 Parts Technician Parts Technician 104 10 1 1 1 1 Part-time Administrative Technician Part-time Administrative Technician 1 1 1 1 7 7 7 7 1 1 1 1 Public Works-Engineering (541)Public Works-Engineering (541) City Engineer City Engineer 117 23 1 1 1 1 Administrative Technician Administrative Technician 104 10 1 1 1 1 Civil Engineer I, II Civil Engineer I, II 4 4 4 4 Civil Engineer I Civil Engineer I 113 19 Civil Engineer II Civil Engineer II 115 21 Plan Reviewer Plan Reviewer 113 19 1 1 1 1 Registered Land Surveyor Registered Land Surveyor 112 18 1 1 1 1 Engineering Inspection Supervisor Engineering Inspection Supervisor 112 18 1 1 1 1 Construction Inspector Construction Inspector 110 16 2 2 2 2 Engineering Survey Technician I, II Engineering Survey Technician I, II 1 1 1 1 Engineering Survey Technician I Engineering Survey Technician I 108 14 Engineering Survey Technician II Engineering Survey Technician II 109 16 12 12 12 12 Public Works - Streets (542)Public Works - Streets (542) Operations Division Director Operations Division Director 117 23 0.5 0.5 0.5 0.5 Streets Manager Streets Manager 115 21 1 1 1 1 Street Supervisor Street Supervisor 112 17 2 2 2 2 Construction Inspector Construction Inspector 110 16 1 1 1 1 Street Maintenance Crew Leader Street Maintenance Crew Leader 108 14 6 6 6 6 Traffic Signal Technician I, II Traffic Signal Tech I, II 1 1 1 1 Traffic Signal Technician I Traffic Signal Tech I 109 15 Traffic Signal Technician II Traffic Signal Tech II 110 16 Equipment Operator Specialist I, II Equipment Operator Specialist I, II 4 4 4 4 Equipment Operator Specialist I Equipment Operator Specialist I 106 12 Equipment Operator Specialist II Equipment Operator Specialist II 107 13 Street Maintenance - Trainee, Worker, Senior Worker Street Maintenance - Trainee, Worker, Senior Worker 13 13 13 13 Street Maintenance Trainee Street Maintenance Trainee 102 8 Street Maintenance Worker Street Maintenance Worker 103 9 Senior Street Maintenance Worker Senior Street Maintenance Worker 104 10 28.5 28.5 28.5 28.5 Public Works - Airport (610)Public Works - Airport (610) Airport Manager Airport Manager 115 21 1 1 1 1 Airport Maintenance - Trainee, Worker, Senior Worker Airport Maintenance Worker, Senior 2 2 2 2 Airport Maintenance Worker Trainee 102 Airport Maintenance Worker Airport Maintenance Worker 103 9 Airport Senior Maintenance Worker Senior Airport Maintenance Worker 104 10 3 3 3 3 22 Personnel Schedule Pay Grade Pay Grade 2020-21 2021-22 2022-23 2023-24 Job Title FY23 Job Title Prior to FY23 FY23 Prior to FY23 Public Works - Parking (620)Public Works - Parking (620) Operations Division Director Operations Division Director 117 23 0.5 0.5 0.5 0.5 Parking Division Supervisor Parking Division Supervisor 111 17 1 1 1 1 Assistant Parking Supervisor Assistant Parking Supervisor 106 12 1 1 1 1 Parking Enforcement - Officer, Senior Officer Parking Enforcement - Officer, Senior Officer 2 2 2 2 Parking Enforcement Officer Parking Enforcement Officer 102 8 Senior Parking Enforcement Officer Senior Parking Enforcement Officer 103 9 Parking Maintenance - Trainee, Worker, Senior Parking Maintenance - Trainee, Worker, Senior 3 3 3 3 Parking Maintenance Worker Trainee Parking Maintenance Worker Trainee 101 7 Parking Maintenance Worker Parking Maintenance Worker 102 8 Parking Senior Maintenance Worker Senior Parking Maintenance Worker 103 10 7.5 7.5 7.5 7.5 Public Works - Transit (630)Public Works - Transit (630) Transit Division Manager Transit Division Manager 115 21 1 1 1 1 Transit Operations Supervisor Transit Operations Supervisor 111 17 1 1 1 1 Transit Operations Assistant Transit Operations Assistant 106 12 1 1 1 1 Administrative Assistant Administrative Assistant 106 12 1 1 1 1 Bus Driver/Communication Operator Bus Driver Communication Operator 105 10 2 2 2 2 Bus Driver Bus Driver 104 9 20 20 20 20 Part-time w/Benefits Bus Driver/Service Worker Part-time w/Benefits Bus Driver/Service Worker 1 1 1 1 Part-time Bus Driver Part-time Bus Driver 1 1 1 1 Part-time Custodian Part-time Custodian 1 1 1 1 Part-time Service Worker Part-time Service Worker 2 2 2 2 26 26 26 26 5 5 5 5 Public Works - Wastewater (650/660/670)Public Works - Wastewater (650/660/670) Wastewater Division Director Wastewater Division Director 117 23 1 1 1 1 Wastewater Treatment Plant Manager Wastewater Treatment Plant Manager 115 21 1 1 1 1 Collection System Manager Collection System Manager 115 21 1 1 1 1 Engineering Designer Engineering Designer 110 16 1 1 1 1 WWTP Supervisor WWTP Supervisor 112 17 1 1 1 1 Wastewater Maintenance Supervisor Wastewater Maintenance Supervisor 111 17 1 1 1 1 Laboratory/Pretreatment Supervisor Laboratory/Pretreatment Supervisor 111 17 1 1 1 1 Utility Crew Supervisor Utility Crew Supervisor 111 17 3 3 3 3 Utilities Electrician Utilities Electrician 110 16 1 1 1 1 Lab Analyst Wastewater Laboratory Analyst 109 15 1 1 1 1 Controls and Instrumentation Technician Controls/Instrumentation Technician 109 15 1 1 1 1 Pumping System Mechanic Pumping System Mechanic 110 16 4 4 4 4 WWTP Operator I, II WWTP Operator I, II 4 4 4 4 WWTP Operator I WWTP Operator I 106 12 WWTP Operator II WWTP Operator II 108 14 Wastewater Environmental Specialist Wastewater Environmental Specialist 109 15 1 1 1 1 Utility Maintenance Crew Leader Utility Maintenance Crew Leader 108 14 7 7 7 7 Utility Maintenance- Trainee, Worker, Senior Utility Maintenance- Trainee, Worker, Senior 7 7 7 7 Utility Maintenance Worker Trainee Utility Maintenance Worker Trainee 102 8 Utility Maintenance Worker Utility Maintenance Worker 103 9 Utility Senior Maintenance Worker Senior Utility Maintenance Worker 104 10 Administrative Technician Administrative Technician 104 10 0 0 0 0 36 36 36 36 23 Personnel Schedule Pay Grade Pay Grade 2020-21 2021-22 2022-23 2023-24 Job Title FY23 Job Title Prior to FY23 FY23 Prior to FY23 Parks & Recreation (21)Parks & Recreation (21) Director of Parks & Recreation Director of Parks & Recreation 119 25 1 1 1 1 Parks & Recreation Assistant Director Assistant Director of Parks & Recreation 115 21 2 2 3 3 Program Manager; Program Manager, Senior 13 Program Manager Program Manager 110 17 10 10 13 0 Program Manager, Senior 111 0 0 0 0 Management Analyst, Senior Senior Management Analyst 110 19 1 1 1 1 Parks Manager Parks Manager 115 21 1 1 0 0 Parks and Landscape Planner 18 0 0 0 0 Parks Resource Supervisor Parks Resource Supervisor 111 17 4 4 5 5 Community Relations Manager 17 1 1 0 0 Recreation Program Specialist Recreation Program Specialist 106 12 3 3 1 1 Construction Inspector 16 0 0 1 1 Mechanic Mechanic 110 16 1 1 0 0 Mechanic Supervisor Mechanic Supervisor 111 17 1 1 1 1 Administrative Assistant Administrative Assistant 106 12 1 1 0 0 Administrative Assistant, Senior 108 0 0 1 1 Management Assistant 12 0 0 0 0 Golf Superintendent 16 1 1 0 0 Parks Maintenance Crew Leader Parks Maintenance Crew Leader 108 14 3 3 3 3 Parks Maintenance Worker; Parks Maintenance Worker, Senior Parks Maintenance - Trainee, Worker, Senior 19 19 19 19 Parks Maintenance Worker Trainee 8 Parks Maintenance Worker Parks Maintenance Worker 102 9 Parks Senior Maintenance Worker Senior Parks Maintenance Worker 104 10 Administrative Technician Administrative Technician 104 10 1 1 1 1 Customer Service Rep Customer Service Rep 103 9 2 2 2 2 PT-Benefits - Parks Maint Worker PT-Benefits - Parks Maint Worker 1 1 1 1 PT-Benefits - Hockey Director PT-Benefits - Hockey Director 1 1 1 1 PT-Benefits - Assistant Skating Director PT-Benefits - Assistant Skating Director 1 0 0 0 PT-Benefits - Friday Night Recreation Leader/Special Olympics PT-Benefits - Friday Night Recreation Leader/Special Olympics 1 1 1 1 PT-Benefits - Athletic Field Maint Worker PT-Benefits - Athletic Field Maint Worker 1 1 1 1 52 52 52 52 5 4 4 4 Total Full-time Positions Total Full-time Positions 436 437 436 437 Total Part-time and Elected Positions*Total Part-time and Elected Positions*37 36 36 36 24 GENERAL FUND The general fund accounts for all financial resources traditionally associated with government which are not required legally or by sound financial management to be accounted for in another fund. 25 General Fund Overview The General Fund is the primary operating fund of the City. Expenditures from this fund provide the basic City services, such as police and fire protection. The General Fund funds the following Departments and the services provided by each: Mayor and City Council; Office of City Clerk; Office of City Administrator; Office of City Attorney; Municipal Court; Human Resources Department; Finance and Information Technology Services; Non-Departmental; Police Department; Fire Department; Department of Planning and Protective Services; and Department of Public Works (excluding the Airport, Parking, Transit, and Wastewater Divisions of the Department of Public Works). The General Fund is categorized as a governmental fund type. The major General Fund revenue sources are sales and use taxes; franchise and utility taxes; property taxes; and chargeSales Tax, Franchise and Utility Tax, Current Property Tax, Gasoline Tax, Police Fines (Traffic), and Road and Bridge Tax. A key element of the budget process is projecting the General Fund’s ending reserve balance. Total expenditures for the upcoming fiscal year are set based on projected revenues for the coming year and to ensure fund reserves will remain at the level set by policy. Fund balance reserves represent the unappropriated accumulation of the difference between actual revenues and actual expenditures. The source and timing of revenues dictates the level of fund balance necessary to avoid cash shortages in normal day to day operations. The City recognizes the need to establish and maintain adequate reserves to avoid any disruption in service level caused by either a downturn in a significant revenue item or one that is only received at a particular time such as property taxes. Accordingly, the City Council adopted an ordinance which calculates an adequate unreserved, undesignated General Fund balance at a minimum of 17% of expenditures as originally adopted for the General Fund budget. All other funds, if they are not subsidized by the General Fund, shall maintain a minimum 10% fund balance. (e.g., Wastewater Division Fund, Parking Division Fund). The City utilizes Generally Accepted Accounting Principles (GAAP) based budgeting for the General Fund. This requires that the accrual method of accounting is used to record revenues and expenditures. Revenues are recognized when susceptible to accrual (i.e., when revenues become measurable and available). “Measureable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Revenues susceptible to accrual are Sales and Use Tax, Motor Vehicle Sales Tax, Gasoline Tax, Cigarette Tax, and Franchise and Utility Taxes. Sales Tax collected and held by the State of Missouri at fiscal year-end on behalf of the City also is recognized as revenue. User charges, fines, licenses, permits and miscellaneous revenues are not susceptible to accrual because generally they are not measurable until received in cash. The General Fund summary table shows the major revenue sources for the General Fund which include the Sales and Use Tax, Franchise & Utility Taxes, Property Taxes, and Charges for Services. The revenue from these sources has remained constant over the years. The largest expenditure from the General Fund is the expenditure relating to Personnel Services. 26 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Sales & Use Taxes 12,778,432$ 13,687,585$ 13,500,000$ 14,042,670$ Intergovernmental Taxes 2,453,657 2,677,671 2,586,000 2,830,000 Other Taxes 94,805 87,645 94,000 270,318 Utility Tax/Franchise Fees 6,271,140 6,465,661 6,287,000 6,308,000 Property Taxes 5,834,154 5,844,743 5,791,660 5,858,660 Intergovernmental 1,638,938 2,960,834 1,569,700 891,862 Charges for Services 2,837,493 3,112,603 3,085,247 3,436,859 Fees, Licenses, & Permits 1,035,569 905,659 956,105 857,500 Fines & Forfeitures 478,719 413,558 406,500 402,700 Contributions/Donations 386,265 468,401 394,344 373,215 Other Operating Revenue 436,076 233,630 90,500 92,000 Interest Income 192,076 289,633 120,000 200,000 Other Non-Operating Revenue 364,302 87,542 55,000 55,000 Transfers In 1,623,458 508,951 3,023,995 4,137,504 Total Revenue 36,425,085 37,744,116 37,960,051 39,756,287 Expenditures by Type Personnel Services 24,928,171 26,846,000 29,873,194 30,981,014 Materials & Supplies 1,585,798 1,345,219 1,249,043 1,468,364 Contractual Services 2,156,960 2,867,056 2,172,606 2,106,922 Utilities 1,004,993 1,057,909 1,027,702 1,038,526 Repairs & Maintenance 2,076,685 2,187,840 1,860,682 2,090,891 Other Operating Expenses 78,854 286,967 88,500 87,500 Capital Purchases 663,908 422,597 117,156 630,491 Capital Projects 521,511 557,031 300,635 50,000 Transfers Out 1,246,224 2,126,337 1,306,661 1,301,869 Total by Type 34,263,104 37,696,956 37,996,179 39,755,578 Fund Balance Net Increase (Decrease)2,161,981 47,160 (36,128) 709 Add: Beginning Fund Balance 8,068,741 10,230,722 10,277,882 10,241,754 Ending Fund Balance 10,230,722$ 10,277,882$ 10,241,754$ 10,242,463$ 2023-2024 Budget Summary - General Fund 27 Description FY21 Actual FY22 Actual FY23 Adopted Budget FY24 Adopted Budget Personnel Services $ 24,928,171 $ 26,846,000 $ 29,873,194 $ 30,981,014 Materials & Supplies 1,585,798 1,345,219 1,249,043 1,468,364 Contractual Services 2,156,960 2,867,056 2,172,606 2,106,922 Utilities 1,004,993 1,057,909 1,027,702 1,038,526 Repairs & Maintenance 2,076,685 2,187,840 1,860,682 2,090,891 Other Operating Expenses 78,854 286,967 88,500 87,500 Capital Purchases 663,908 422,597 117,156 630,491 Capital Projects 521,511 557,031 300,635 50,000 Transfers Out 1,246,224 2,126,337 1,306,661 1,301,869 Expense Totals $ 34,263,104 $ 37,696,956 $ 37,996,179 $ 39,755,578 Description FY21 Actual FY22 Actual FY23 Adopted Budget FY24 Adopted Budget Sales & Use Taxes $ 12,778,432 $ 13,687,585 $ 13,500,000 $ 14,042,670 Intergovernmental Taxes 2,453,657 2,677,671 2,586,000 2,830,000 Other Taxes 94,805 87,645 94,000 270,318 Franchise & Utility Tax 6,271,140 6,465,661 6,287,000 6,308,000 Property Taxes 5,834,154 5,844,743 5,791,660 5,858,660 Intergovernmental 1,638,938 2,960,834 1,569,700 891,862 Charges for Services 2,837,493 3,112,603 3,085,247 3,436,859 Fees Licenses & Permits 1,035,569 905,659 956,105 857,500 Fines & Forfeitures 478,719 413,558 406,500 402,700 Contributions/Donations 386,265 468,401 394,344 373,215 Other Operating Revenues 436,076 233,630 90,500 92,000 Interest Income 192,076 289,633 120,000 200,000 Other Non-Operating Revenue 364,302 87,542 55,000 55,000 Transfers In 1,623,458 508,951 3,023,995 4,137,504 Carry Over Surplus - - 36,128 (709) Revenue Total $ 36,425,085 $ 37,744,116 $ 37,996,179 $ 39,755,578 General Fund Summary Expenses by Account Classification General Fund Summary Revenues by Account Classification 28 FY21 Actual FY22 Actual FY23 Adopted Budget FY24 Adopted Budget 110 Mayor & Council 122,765$ 123,070$ $ 135,595 $ 140,917 120 City Clerk 111,778 132,427 112,785 138,149 140 City Administrator 273,986 291,106 283,594 441,634 145 CDBG-CV Cole Co EMS Station - - 15,790 - 146 HPF-P Bruhn Revitalization - 64 13,950 20,337 147 CDBG-CV Transform Housing - - 10,820 - 148 CDBG-CV 3,000 330,529 2,966 - 149 Entitlement Grant 241,966 185,337 417,620 268,051 150 City Attorney 334,572 444,226 342,983 366,827 160 Municipal Court Dept 230,692 249,352 257,055 274,023 170 Human Resources 332,896 389,667 384,482 413,262 180 Finance Department 816,198 800,802 897,625 931,015 185 Non-Departmental 1,136,863 1,613,807 1,397,454 1,165,411 186 Emergency Mgmt Operations - - - 27,950 190 I.T. Department 1,081,969 1,245,150 1,179,627 1,277,852 300 Police Department 8,116,079 8,672,503 9,311,075 9,954,715 310 School Resource Officer 728,812 651,032 831,779 856,545 320 M.U.S.T.A.N.G.204,076 246,780 237,741 242,675 330 Animal Control 710,146 761,727 743,099 759,291 390 9-1-1 Police 1,634,633 1,535,330 1,889,972 1,861,295 400 Fire Department 7,939,907 8,431,704 9,402,113 10,234,776 401 Fire Museum 1,114 2,707 1,700 2,200 520 Plan & Protect Svcs-Admin 331,019 390,041 392,366 413,061 521 Plan & Protect Svcs-Planning 151,707 161,202 93,881 152,368 522 Plan & Protect Svcs-MPO 203,951 218,023 279,066 198,868 530 Plan & Protect Svcs-Redev/Grant 168,318 368,763 276,565 177,267 532 Plan & Protect Svcs-Env Health 496,399 531,629 528,023 551,842 533 Plan & Protect Svcs-Prop Maint/Code Enforce 518,305 488,954 296,265 294,619 534 Plan & Protect Svcs-Bldg Regs 390,503 476,603 488,605 519,484 535 Public Works-Central Maint 1,319,835 1,267,645 1,017,975 1,190,180 540 Public Works-Admin 372,136 428,550 415,489 433,887 541 Public Works-Engineering 1,120,030 1,233,420 1,208,057 1,285,074 542 Public Works-Street 3,512,671 3,290,441 3,405,812 3,810,133 700 Transfers & Subsidies 1,246,224 2,126,337 1,306,661 1,301,869 990 Capital Projects 410,553 297,366 - 50,000 995 ARPA - 310,663 417,591 - Fund Expense Totals $ 34,263,104 $ 37,696,956 $ 37,996,179 $ 39,755,578 Fund Revenues $ 36,425,085 $ 37,744,116 $ 37,996,179 $ 39,755,578 Fund Net Difference $ 2,161,981 $ 47,160 $ - $ - General Fund Summary Department Expenses By Department 29 GENERAL FUND REVENUE 30 General Fund Revenues General Fund Revenues The General Fund is the City’s primary operating fund. The majority of support for General Fund services comes from diverse revenue sources such as sales and use taxes; franchise and utility taxes; property taxes; and charges for services. The revenue from these sources has remained constant over the years. Combined, these major revenue sources comprise approximately 75% of all General Fund estimated revenues for FY24. The balance of revenues is derived from user charges, fines and forfeitures, investment income, intergovernmental tax revenues, miscellaneous fees and charges, and use of fund balance. 31 General Fund Revenues Summary of Significant Assumptions and Changes for FY24 • Sales tax revenue was based on a 2.6% increase applied to the FY22 actual. • Franchise & Utility Taxes are composed of receipts from four sources: Natural Gas, Electricity, Telephone, and Cable. The approved FY24 budget includes a utility tax rate of 6%. The City’s gross receipts tax is capped at 7%. The FY24 budget for telephone and cable was based on the receipt trends from the previous fiscal years. The tax rate for telephone is 7%. The tax rate for cable is 5% per state franchise agreement. • Property tax revenue calculation was based on preliminary assessments with minimal growth assumed. • The Intergovernmental category reflects the grant activity for the City. The amount for this category will depend on the grant activity for the year. • The FY24 adopted budget for Charges for Services reflects an increase from FY23 adopted. As in past budget years, the budget includes a Department of Finance administrative fee which reimburses the General Fund for the support services the Enterprise Funds and Parks receive from the administrative departments. In FY24 Council approved an increase in the administrative fees to Parks. This increase brings the calculation utilized for Parks in line with the calculation utilized for the Enterprise Funds. • The FY24 adopted budget for Contributions/Donations increased from FY23 due to the contract with Allied Services, LLC for trash services that was signed in FY16. The contract outlines an annual amount that is payable to the City as a charge for damage to roadways and has an annual 3% increase built into the contract. • The FY24 adopted budget for Interest Income increased from FY23. This amount is based on the interest rate in the City’s banking contract that was signed in FY22. The City feels the FY24 budgeted amount accurately reflects the amount the City will earn during the year. 32 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 10 General Fund 100 Revenue Sales & Use Taxes 10-100-400010 Sales Tax 12,745,914.68$ 13,686,812.55$ 13,500,000.00$ 14,042,669.68$ 10-100-400020 Sales Tax Interest 32,517.33$ 772.53$ -$ -$ Sales & Use Taxes 12,778,432.01$ 13,687,585.08$ 13,500,000.00$ 14,042,669.68$ Intergovernmental Taxes 10-100-401030 Motor Vehicle Tax 681,873.36$ 646,609.69$ 637,000.00$ 665,000.00$ 10-100-403010 Gasoline Tax 1,165,347.15$ 1,389,498.53$ 1,299,000.00$ 1,490,000.00$ 10-100-430080 Road & Bridge Tax 606,436.91$ 641,562.58$ 650,000.00$ 675,000.00$ Intergovernmental Taxes 2,453,657.42$ 2,677,670.80$ 2,586,000.00$ 2,830,000.00$ Other Taxes 10-100-403020 Cigarette Tax 94,804.62$ 87,644.52$ 94,000.00$ 70,000.00$ 10-100-403030 Marijuana Tax -$ -$ -$ 200,317.90$ Other Taxes 94,804.62$ 87,644.52$ 94,000.00$ 270,317.90$ Franchise & Utility Tax 10-100-410020 Electric Utility Lic Tax 3,921,756.98$ 4,038,091.11$ 4,019,000.00$ 4,100,000.00$ 10-100-410021 Electric Utility-AUDIT -$ -$ -$ -$ 10-100-410030 Gas Utility License Tax 814,254.60$ 1,073,987.49$ 920,000.00$ 1,100,000.00$ 10-100-410031 Gas Utility-AUDIT -$ -$ -$ -$ 10-100-410050 INACTIVE - Phone Utility Tax -$ -$ -$ -$ 10-100-410051 INACTIVE - Cell Utility Tax -$ -$ -$ -$ 10-100-410052 Telephone/Cell Utility Tax 1,242,044.72$ 1,064,139.99$ 1,090,000.00$ 850,000.00$ 10-100-410053 Telephone/Cell Utility-AUDIT -$ -$ -$ -$ 10-100-410060 Cable Franchise Fee 293,083.63$ 289,442.84$ 258,000.00$ 258,000.00$ 10-100-410061 Cable Utility-AUDIT -$ -$ -$ -$ Franchise & Utility Tax 6,271,139.93$ 6,465,661.43$ 6,287,000.00$ 6,308,000.00$ Property Taxes 10-100-420010 Cur Property Tax 4,978,699.90$ 5,053,033.83$ 5,053,000.00$ 5,210,000.00$ 10-100-420020 Del Property Tax 157,405.98$ 50,840.76$ 60,000.00$ 40,000.00$ 10-100-420040 Fin Inst Tax 18,137.56$ 32,244.53$ 32,000.00$ 40,000.00$ 10-100-420050 Prop Tax Int & Penalties 35,404.88$ 26,082.77$ 31,000.00$ 31,000.00$ 10-100-420055 Surtax Receipts - County Reimb 54,399.28$ 54,399.28$ 41,659.76$ 41,659.76$ 10-100-420060 Surtax Receipts 512,914.78$ 506,108.24$ 508,000.00$ 430,000.00$ 10-100-420080 Special Tax Rev 77,192.00$ 122,033.79$ 66,000.00$ 66,000.00$ Property Taxes 5,834,154.38$ 5,844,743.20$ 5,791,659.76$ 5,858,659.76$ Intergovernmental 10-100-430010 Federal Grants 678,459.72$ -$ -$ -$ 10-100-430012 Federal Grants-ARPA -$ 1,604,598.95$ 417,591.00$ -$ 10-100-430020 State Grants -$ -$ -$ -$ 10-100-430040 Local Grants 16,426.36$ -$ -$ -$ 10-100-430060 Drug Forfeiture 50,821.35$ -$ -$ -$ 10-100-430074 Overtime Reimb -$ -$ -$ -$ 10-100-430100 State DNR Historic Pres.-$ -$ -$ -$ 10-100-480020 NSP Rehab Sales -$ -$ -$ -$ 10-100-480025 HUD Program Income 39,988.00$ 8,335.00$ -$ -$ Intergovernmental 785,695.43$ 1,612,933.95$ 417,591.00$ -$ Charges for Services 10-100-440010 Admin Charge Backs 1,561,647.00$ 1,614,977.00$ 1,638,418.00$ 1,991,217.11$ 10-100-440050 Emt Reimbursement 25,000.00$ 25,000.00$ 25,000.00$ 25,000.00$ 10-100-440210 Street Cuts 37,958.00$ 31,293.50$ 32,000.00$ 32,000.00$ 33 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 10-100-440910 Fuel Charge-backs 10,160.09$ 23,141.92$ 20,000.00$ 22,000.00$ 10-100-440920 Parts Charge-back 213,907.10$ 282,930.75$ 236,410.00$ 243,692.65$ 10-100-440930 Labor Charge-backs 219,540.48$ 252,391.26$ 266,590.00$ 274,802.35$ 10-100-450189 Animal Shelter Bricks -$ -$ -$ -$ 10-100-481020 Cole Cty Animal Rescue 115,034.92$ 116,645.40$ 127,260.12$ 133,418.99$ 10-100-481030 Rent City Hall/annex -$ -$ -$ -$ 10-100-481039 Rent-Hyde Park Facility -$ -$ -$ -$ 10-100-481040 Rent Other 1,000.00$ 24,000.00$ 12,000.00$ 12,000.00$ 10-100-481045 Rent-tower Sites 186,142.99$ 256,774.87$ 186,000.00$ 168,000.00$ 10-100-481065 Parking Spot Maintenance 25,000.00$ 25,000.00$ 30,000.00$ 30,000.00$ 10-100-481075 Cole Cty 911 Reimb 398,992.14$ 415,488.65$ 472,493.07$ 465,323.87$ 10-100-481080 Sale Of Maps/gis Data 75.00$ 10.00$ -$ -$ 10-100-481085 Cole Cty Gis Joint Coop 17,652.50$ 17,785.00$ 15,000.00$ 15,000.00$ 10-100-481090 Cole Cty Sheriff-New World -$ -$ -$ -$ 10-100-481100 Sale Of Grave Sites 2,919.00$ 2,919.00$ 2,919.00$ 2,919.00$ 10-100-481105 TIF Administration Fee 20,530.00$ 20,839.00$ 21,157.00$ 21,484.81$ 10-100-481110 Long & Short 1,933.66$ 3,406.67$ -$ -$ Charges for Services 2,837,492.88$ 3,112,603.02$ 3,085,247.19$ 3,436,858.78$ Fees Licenses & Permits 10-100-450010 Liquor Licenses 78,463.33$ 74,359.67$ 78,000.00$ 72,000.00$ 10-100-450020 Business Licenses 211,947.60$ 218,927.74$ 220,000.00$ 220,000.00$ 10-100-450021 Home Occupation Permit 2,695.00$ 1,815.00$ 1,800.00$ -$ 10-100-450030 Soliciters Licenses -$ -$ -$ -$ 10-100-450040 Abandoned Bldg Registration -$ -$ -$ -$ 10-100-450041 Abandoned Bldg Admin Fee 8,515.62$ 10,395.00$ 8,000.00$ 8,000.00$ 10-100-450045 Bldg Constr Fees 370,218.26$ 254,523.30$ 316,355.14$ 240,000.00$ 10-100-450050 Electrical Certificates 28,626.00$ 28,277.00$ 30,000.00$ 22,000.00$ 10-100-450060 Electrical Permits 10,336.33$ 7,432.97$ 10,000.00$ 7,500.00$ 10-100-450070 Plumbing Licenses 11,721.00$ 16,695.00$ 12,400.00$ 12,400.00$ 10-100-450080 Plumbing Permits 32,641.63$ 18,781.12$ 11,500.00$ 15,000.00$ 10-100-450090 Other Lic & Permits 1,687.00$ 3,144.00$ 2,000.00$ 2,000.00$ 10-100-450091 Day Care Inspection Fees 4,640.00$ 3,040.00$ 4,500.00$ 4,500.00$ 10-100-450092 Food Inspection Fees 90,274.99$ 90,409.33$ 90,000.00$ 90,000.00$ 10-100-450100 Curb Cut Permits 1,755.00$ 1,650.00$ 1,000.00$ 1,000.00$ 10-100-450110 Board Of Adj Fees 1,600.00$ 3,700.00$ 1,600.00$ 1,600.00$ 10-100-450120 Sign Permits 7,429.00$ 6,701.00$ 6,000.00$ 6,000.00$ 10-100-450130 Demolition Permits 4,126.00$ 3,709.00$ 3,000.00$ 3,000.00$ 10-100-450150 Acc Rep Fees-police 6,996.90$ 7,239.80$ 7,000.00$ 7,000.00$ 10-100-450160 Accrpt/blastg P-fire 1,618.14$ 877.31$ 1,150.00$ 1,000.00$ 10-100-450170 Animal Redemption Fees 95,919.00$ 92,794.00$ 98,000.00$ 90,000.00$ 10-100-450180 Animal Vaccinations Fees 4,525.00$ 4,275.00$ 4,000.00$ 4,500.00$ 10-100-450185 Animal Cremation Fees 40,865.00$ 36,435.00$ 35,000.00$ 35,000.00$ 10-100-450186 Animal Boarding Fees 1,220.00$ -$ -$ -$ 10-100-450190 Taxi Permits -$ -$ -$ -$ 10-100-450230 Vacating Right Of Way 272.00$ 463.00$ -$ -$ 10-100-450250 Rezoning Request 200.00$ 3,460.00$ -$ -$ 10-100-450255 Planning & Zoning Review Fees 15,821.00$ 15,475.00$ 13,500.00$ 15,000.00$ 10-100-450260 Non-refundable Plans/spec 1,455.00$ 1,080.00$ 1,300.00$ -$ Fees Licenses & Permits 1,035,568.80$ 905,659.24$ 956,105.14$ 857,500.00$ Fines & Forfeitures 10-100-460010 Court Cost 39,784.84$ 31,700.82$ 34,000.00$ 34,000.00$ 10-100-460015 Court Restitutions 215.00$ -$ -$ -$ 10-100-460018 Inmate Security Fund 6,613.42$ 5,314.21$ 5,300.00$ 5,300.00$ 10-100-460020 Jail Cost Recovery 51.10$ 157.50$ 200.00$ -$ 10-100-460025 Alcohol Offense Cost Rec 6,452.81$ 5,702.65$ 5,300.00$ 5,700.00$ 34 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 10-100-460030 Pol Fines-traffic 398,619.43$ 338,972.43$ 330,000.00$ 330,000.00$ 10-100-460040 Pol Tickets-parking -$ -$ -$ -$ 10-100-460050 Pol Fines-other -$ -$ -$ -$ 10-100-460060 Dog Fines -$ -$ -$ -$ 10-100-460070 P & Code Violations -$ -$ -$ -$ 10-100-460090 Parking Fines 32,961.50$ 38,363.00$ 38,000.00$ 34,000.00$ 10-100-460100 Bankcard Charges (5,978.85)$ (6,652.47)$ (6,300.00)$ (6,300.00)$ Fines & Forfeitures 478,719.25$ 413,558.14$ 406,500.00$ 402,700.00$ Contributions/Donations 10-100-430055 INACTIVE - DARE Contributions -$ -$ -$ -$ 10-100-480015 Sidewalk Waiver Revenue -$ -$ -$ -$ 10-100-480030 Donations-Recycling -$ -$ -$ -$ 10-100-480050 Sober Driver Program -$ -$ -$ -$ 10-100-480055 JC Fire Museum -$ -$ -$ -$ 10-100-480063 Private Donations-Cultural Art -$ -$ -$ -$ 10-100-480065 Cultural Arts -$ -$ -$ -$ 10-100-480070 Community Projects Donations 17,527.43$ 11,843.57$ -$ -$ 10-100-480080 Dare Donations -$ -$ -$ -$ 10-100-480090 Police K-9 Donations 1,000.00$ 1,000.00$ -$ -$ 10-100-480165 Animal S Donations 26,193.11$ 103,766.53$ 32,000.00$ -$ 10-100-481050 Transfer Stn/Plng-Sld Wst Cntr -$ -$ -$ -$ 10-100-481055 Street Repair-Solid Waste Cntr 341,544.62$ 351,790.98$ 362,344.33$ 373,215.05$ 10-100-481095 Cemetery Donations -$ -$ -$ -$ 10-100-486070 Cap Contr-Neighborhood Imp Pro -$ -$ -$ -$ Contributions/Donations 386,265.16$ 468,401.08$ 394,344.33$ 373,215.05$ Other Operating Revenues 10-100-450187 Special Sn Program -$ -$ -$ -$ 10-100-450188 Adoption Voucher Program -$ -$ -$ -$ 10-100-480010 Citizen Participation 333.28$ -$ -$ -$ 10-100-480011 Police Evidence Funds -$ 74,746.92$ -$ -$ 10-100-481069 Utility Audit Revenue -$ -$ -$ -$ 10-100-481070 Miscellaneous 44,505.95$ 50,224.87$ 34,500.00$ 40,000.00$ 10-100-481072 TIF Developer Reimbursements -$ -$ -$ -$ 10-100-481074 Revenue Share 15,689.51$ 14,236.76$ 16,000.00$ 12,000.00$ 10-100-481077 Insurance Claims 345,984.40$ 68,781.72$ 20,000.00$ 20,000.00$ 10-100-481078 Cafeteria Refunds 29,562.97$ 25,639.41$ 20,000.00$ 20,000.00$ Other Operating Revenues 436,076.11$ 233,629.68$ 90,500.00$ 92,000.00$ Interest Income 10-100-470010 Interest 192,076.22$ 289,633.06$ 120,000.00$ 200,000.00$ 10-100-470051 Unrealized Gains/losses -$ -$ -$ -$ Interest Income 192,076.22$ 289,633.06$ 120,000.00$ 200,000.00$ Other Non-Operating Revenue 10-100-485049 Cap/vhcl/eqp-sale Of Assets -$ -$ -$ -$ 10-100-485050 Sale Of Assets 364,302.13$ 87,542.06$ 55,000.00$ 55,000.00$ 10-100-486020 Cap Contr-developer -$ -$ -$ -$ Other Non-Operating Revenue 364,302.13$ 87,542.06$ 55,000.00$ 55,000.00$ Transfers In 10-100-490193 Trsfr From Grant Fund -$ -$ -$ -$ 10-100-490240 Trsfr From Lodging Tax 23,863.09$ 28,919.65$ 24,700.00$ 33,000.00$ 10-100-490260 Trans from Firemen's Spec Rev -$ -$ -$ -$ 10-100-490280 Trnf From Stoneridge Tdd -$ -$ -$ -$ 10-100-490320 Trans from Cap Proj-Street&PF -$ -$ -$ -$ 35 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 10-100-490353 Transfer From Cit "e"-$ -$ -$ -$ 10-100-490355 Transfer from Cit "G"1,599,595.00$ -$ -$ -$ 10-100-490500 Trans from Public Safety Tax -$ 480,031.67$ 2,999,294.60$ 3,851,304.25$ 10-100-490600 Transfer from Water Fund -$ -$ -$ -$ 10-100-490620 Transfer from Parking Fund -$ -$ -$ 253,200.00$ 10-100-490630 Tran from Self-Funded Hlth Ins -$ -$ -$ -$ Transfers In 1,623,458.09$ 508,951.32$ 3,023,994.60$ 4,137,504.25$ Carry Over Surplus 10-100-495995 Transfer From(to) Surplus -$ -$ 36,128.42$ (708.83)$ 10-100-495996 Trnasfer From(To) Surplus -$ -$ -$ -$ 10-100-495998 Loan Proceeds -$ -$ -$ -$ Carry Over Surplus -$ -$ 36,128.42$ (708.83)$ Revenue Total 35,571,842.43$ 36,396,216.58$ 36,844,070.44$ 38,863,716.59$ 100 Revenue 35,571,842.43$ 36,396,216.58$ 36,844,070.44$ 38,863,716.59$ 141 Local Tourism Asset Develop Intergovernmental 10-141-430010 Federal Grants -$ -$ -$ -$ Intergovernmental -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ 141 Local Tourism Asset Develop -$ -$ -$ -$ 142 Community Revitalization Intergovernmental 10-142-430010 Federal Grants -$ -$ -$ -$ Intergovernmental -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ 142 Community Revitalization -$ -$ -$ -$ 143 CDBG-CV Compass Health Intergovernmental 10-143-430010 Federal Grants -$ -$ -$ -$ Intergovernmental -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ 143 CDBG-CV Compass Health -$ -$ -$ -$ 144 CDBG-DR Intergovernmental 10-144-430010 Federal Grants -$ -$ -$ -$ Intergovernmental -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ 144 CDBG-DR -$ -$ -$ -$ 145 CDBG-CV Cole Co EMS Station Intergovernmental 10-145-430010 Federal Grants -$ -$ 15,790.33$ -$ Intergovernmental -$ -$ 15,790.33$ -$ Revenue Total -$ -$ 15,790.33$ -$ 145 CDBG-CV Cole Co EMS Station -$ -$ 15,790.33$ -$ 36 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 146 HPF-P Bruhn Revitalization Intergovernmental 10-146-430010 Federal Grants -$ -$ 13,950.43$ -$ Intergovernmental -$ -$ 13,950.43$ -$ Revenue Total -$ -$ 13,950.43$ -$ 146 HPF-P Bruhn Revitalization -$ -$ 13,950.43$ -$ 147 CDBG-CV Transform Housing Intergovernmental 10-147-430010 Federal Grants -$ -$ 10,819.83$ -$ Intergovernmental -$ -$ 10,819.83$ -$ Revenue Total -$ -$ 10,819.83$ -$ 147 CDBG-CV Transform Housing -$ -$ 10,819.83$ -$ 148 CDBG-CV Intergovernmental 10-148-430010 Federal Grants 3,000.00$ 330,528.68$ 2,965.84$ -$ Intergovernmental 3,000.00$ 330,528.68$ 2,965.84$ -$ Revenue Total 3,000.00$ 330,528.68$ 2,965.84$ -$ 148 CDBG-CV 3,000.00$ 330,528.68$ 2,965.84$ -$ 149 Entitlement Grant Intergovernmental 10-149-430010 Federal Grants 201,978.39$ 179,154.83$ 417,619.94$ 268,051.00$ 10-149-430020 State Grants -$ -$ -$ -$ 10-149-430040 Local Grants -$ -$ -$ -$ Intergovernmental 201,978.39$ 179,154.83$ 417,619.94$ 268,051.00$ Revenue Total 201,978.39$ 179,154.83$ 417,619.94$ 268,051.00$ 149 Entitlement Grant 201,978.39$ 179,154.83$ 417,619.94$ 268,051.00$ 185 Non-Departmental Intergovernmental 10-185-430010 Federal Grants -$ -$ -$ -$ 10-185-430020 State Grants -$ -$ -$ -$ 10-185-430040 Local Grants -$ -$ -$ -$ Intergovernmental -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ 185 Non-Departmental -$ -$ -$ -$ 300 Police Department Intergovernmental 10-300-430010 Federal Grants 45,963.21$ 81,782.90$ -$ -$ 10-300-430011 Federal Grants-Overtime Reimb 12,327.68$ 19,024.17$ -$ -$ 10-300-430020 State Grants -$ -$ -$ -$ 10-300-430040 Local Grants -$ -$ -$ -$ 10-300-430074 Overtime Reimb 2,702.50$ 9,477.35$ -$ -$ Intergovernmental 60,993.39$ 110,284.42$ -$ -$ Revenue Total 60,993.39$ 110,284.42$ -$ -$ 300 Police Department 60,993.39$ 110,284.42$ -$ -$ 310 School Resource Officer 37 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget Intergovernmental 10-310-430010 Federal Grants -$ -$ -$ -$ 10-310-430020 State Grants -$ -$ -$ -$ 10-310-430040 Local Grants 351,276.82$ 370,878.49$ 415,889.36$ 428,272.45$ Intergovernmental 351,276.82$ 370,878.49$ 415,889.36$ 428,272.45$ Revenue Total 351,276.82$ 370,878.49$ 415,889.36$ 428,272.45$ 310 School Resource Officer 351,276.82$ 370,878.49$ 415,889.36$ 428,272.45$ 320 M.U.S.T.A.N.G. Intergovernmental 10-320-430010 Federal Grants 9,457.91$ 11,757.50$ 6,000.00$ 6,000.00$ 10-320-430011 Federal Grants-Overtime Reimb -$ -$ -$ -$ 10-320-430020 State Grants -$ -$ -$ -$ 10-320-430040 Local Grants -$ -$ -$ -$ 10-320-430060 Drug Forfeiture -$ -$ -$ -$ 10-320-430074 Overtime Reimb 10,574.84$ 20,199.41$ -$ -$ Intergovernmental 20,032.75$ 31,956.91$ 6,000.00$ 6,000.00$ Revenue Total 20,032.75$ 31,956.91$ 6,000.00$ 6,000.00$ 320 M.U.S.T.A.N.G.20,032.75$ 31,956.91$ 6,000.00$ 6,000.00$ 330 Animal Control Intergovernmental 10-330-430040 Local Grants 31,981.15$ 4,600.00$ -$ -$ Intergovernmental 31,981.15$ 4,600.00$ -$ -$ Revenue Total 31,981.15$ 4,600.00$ -$ -$ 330 Animal Control 31,981.15$ 4,600.00$ -$ -$ 390 9-1-1 Police Intergovernmental 10-390-430040 Local Grants 21,735.00$ 30,545.00$ -$ -$ Intergovernmental 21,735.00$ 30,545.00$ -$ -$ Revenue Total 21,735.00$ 30,545.00$ -$ -$ 390 9-1-1 Police 21,735.00$ 30,545.00$ -$ -$ 400 Fire Department Intergovernmental 10-400-430010 Federal Grant 1,300.00$ 25,210.85$ -$ -$ 10-400-430040 Local Grants 1,200.00$ 1,200.00$ -$ -$ Intergovernmental 2,500.00$ 26,410.85$ -$ -$ Revenue Total 2,500.00$ 26,410.85$ -$ -$ 400 Fire Department 2,500.00$ 26,410.85$ -$ -$ 520 Plan & Protect Svcs-Admin Intergovernmental 10-520-430040 Local Grants -$ -$ -$ -$ Intergovernmental -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ 520 Plan & Protect Svcs-Admin -$ -$ -$ -$ 522 Plan & Protect Svcs-MPO Intergovernmental 38 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 10-522-430010 Federal Grants 131,198.91$ 193,699.83$ 233,951.00$ 159,094.68$ 10-522-430020 State Grants -$ -$ -$ -$ 10-522-430040 Local Grants 8,045.93$ 7,040.85$ 14,622.00$ 9,943.42$ Intergovernmental 139,244.84$ 200,740.68$ 248,573.00$ 169,038.10$ Revenue Total 139,244.84$ 200,740.68$ 248,573.00$ 169,038.10$ 522 Plan & Protect Svcs-MPO 139,244.84$ 200,740.68$ 248,573.00$ 169,038.10$ 530 Plan & Protect Svc-Redev/Grant Intergovernmental 10-530-430010 Federal Grants -$ 42,300.00$ -$ -$ 10-530-430020 State Grants -$ -$ -$ -$ 10-530-430040 Local Grants 20,500.00$ 20,500.00$ 20,500.00$ 20,500.00$ Intergovernmental 20,500.00$ 62,800.00$ 20,500.00$ 20,500.00$ Revenue Total 20,500.00$ 62,800.00$ 20,500.00$ 20,500.00$ 530 Plan & Protect Svc-Redev/Grant 20,500.00$ 62,800.00$ 20,500.00$ 20,500.00$ 532 Plan & Protect Svcs-Env Health Intergovernmental 10-532-430010 Federal Grants -$ -$ -$ -$ 10-532-430020 State Grants -$ -$ -$ -$ 10-532-430040 Local Grants -$ -$ -$ -$ Intergovernmental -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ 532 Plan & Protect Svcs-Env Health -$ -$ -$ -$ 533 PPS - Prop Maint/Code Enforce Intergovernmental 10-533-430010 Federal Grants -$ -$ -$ -$ Intergovernmental -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ 533 PPS - Prop Maint/Code Enforce -$ -$ -$ -$ 990 Capital Projects Intergovernmental 10-990-430010 Federal Grants -$ -$ -$ -$ 10-990-430020 State Grants -$ -$ -$ -$ 10-990-430040 Local Grants -$ -$ -$ -$ Intergovernmental -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ 990 Capital Projects -$ -$ -$ -$ Revenue 36,425,084.77$ 37,744,116.44$ 37,996,179.17$ 39,755,578.14$ Revenue Total 36,425,084.77$ 37,744,116.44$ 37,996,179.17$ 39,755,578.14$ 10 General Fund 36,425,084.77$ 37,744,116.44$ 37,996,179.17$ 39,755,578.14$ Revenue Total 36,425,084.77$ 37,744,116.44$ 37,996,179.17$ 39,755,578.14$ 39 GENERAL FUND EXPENSES 40 General Fund Expenses Expenditures from the General Fund provide the basic City services, such as police and fire protection. The General Fund funds the following Departments and the services provided by each: Mayor and City Council; Office of City Clerk; Office of City Administrator; Office of City Attorney; Municipal Court; Human Resources Department; Finance and Information Technology Services; Non-Departmental; Police Department; Fire Department; Department of Planning and Protective Services; and Department of Public Works (excluding the Airport, Parking, Transit, and Wastewater Divisions of the Department of Public Works). The largest expenditure from the General Fund is the expenditure relating to Personnel Services. The FY24 adopted budget for Personnel Services includes a 3% across the board increase for all full-time employees, a 10% increase for health insurance premiums, and a 5% increase for dental insurance premiums. Money budgeted to Non-Departmental is used to support General Fund operating expenses that are not by policy accounted for in Department specific appropriations. Money budgeted to the Police Department is used to support police service operations for the City of Jefferson. The FY24 budget for the Police Department includes training and education funds. There are funds included from the General Fund in FY24 for the replacement of four police vehicles. The FY24 budget also includes GPS crash reconstruction equipment, motorola radios, and active shooter vest replacement. Money budgeted to the Fire Department is used to support fire operations for the City of Jefferson. The FY24 budget for the Fire Department includes training and education funds. Additionally, the FY24 budget includes partial funding for an ARFF truck. The FY24 budget includes the purchase of one tandem axle dump truck for the Street Department. 41 Mayor & Council 0.35% City Clerk 0.35% City Administrator 1.11% HPF‐P Bruhn Revitalization 0.05% Entitlement Grant 0.68% City Attorney 0.92% Municipal Court 0.69%Human Resources 1.04% Finance 2.34% Non‐ Departmental… Emergency Mgmt Operations 0.07% Information Technology Services 3.22% Police 32.53% Animal Control 1.91% Fire 25.78% Public Works 16.92% Planning & Protective Services… Transfers & Subsidies 3.28% Expenses by Department ‐FY24 Adopted Budget General Fund Only 42 General Fund Expenses 43 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 10 General Fund 110 Mayor & Council Personnel Services 10-110-501010 Salary-Elected Officials 65,250.00$ 65,025.00$ 65,925.00$ 65,925.00$ 10-110-501015 Salary-Prosecuting Attorney 34,999.92$ 34,999.92$ 34,999.92$ 34,999.92$ 10-110-501020 Salaries -$ -$ -$ -$ 10-110-501050 Parttime(w/o Benefits)6,451.83$ 6,413.56$ 16,598.40$ 18,146.13$ 10-110-502010 Social Security 7,718.63$ 7,639.83$ 8,990.53$ 9,108.94$ 10-110-502020 Group Health Insurance -$ -$ -$ -$ 10-110-502040 Workers Compensation 71.59$ 71.59$ 71.59$ 71.59$ Personnel Services 114,491.97$ 114,149.90$ 126,585.44$ 128,251.58$ Materials & Supplies 10-110-511010 Advertising -$ -$ -$ -$ 10-110-511020 Postage 12.74$ 7.26$ 100.00$ 25.00$ 10-110-512010 Printing 373.99$ 348.93$ 400.00$ 350.00$ 10-110-512020 Copies -$ 2.04$ 100.00$ 15.00$ 10-110-513010 Office Supplies 1,229.31$ 1,638.84$ 1,435.00$ 1,435.00$ 10-110-514017 COVID-19 -$ -$ -$ -$ 10-110-514040 Food -$ -$ -$ -$ Materials & Supplies 1,616.04$ 1,997.07$ 2,035.00$ 1,825.00$ Contractual Services 10-110-520010 Mileage Expense -$ -$ -$ -$ 10-110-520015 Contractual Obligations -$ -$ -$ -$ 10-110-520025 Security 1,357.99$ 1,785.46$ 1,500.00$ 2,400.00$ 10-110-520030 Dues And Publications 4,707.90$ 4,722.80$ 4,165.00$ 6,500.00$ 10-110-520050 INACTIVE - Mtgs & Conferences -$ -$ 1,089.84$ -$ 10-110-520070 Training & Education 485.00$ 300.00$ 100.00$ 800.00$ 10-110-522020 Professional Services -$ -$ -$ -$ 10-110-529010 Special Events -$ -$ -$ -$ Contractual Services 6,550.89$ 6,808.26$ 6,854.84$ 9,700.00$ Utilities 10-110-534010 Telephone -$ -$ -$ -$ Utilities -$ -$ -$ -$ Repairs & Maintenance 10-110-547020 Maintenance Agreements 106.18$ 114.72$ 120.00$ 140.00$ Repairs & Maintenance 106.18$ 114.72$ 120.00$ 140.00$ Capital Purchases 10-110-572020 Purchase Of Equipment -$ -$ -$ 1,000.00$ Capital Purchases -$ -$ -$ 1,000.00$ 110 Mayor & Council 122,765.08$ 123,069.95$ 135,595.28$ 140,916.58$ 44 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 120 City Clerk Personnel Services 10-120-501020 Salaries 51,551.15$ 58,242.33$ 56,948.36$ 60,416.48$ 10-120-501050 Parttime(w/o Benefits)-$ -$ -$ -$ 10-120-501090 Overtime -$ -$ -$ -$ 10-120-501095 Overtime Straight Pay -$ -$ -$ -$ 10-120-502010 Social Security 3,566.64$ 4,085.34$ 4,356.55$ 4,621.86$ 10-120-502020 Group Health Insurance 11,357.16$ 11,867.58$ 13,245.50$ 14,599.86$ 10-120-502030 Retirement 6,619.12$ 7,668.32$ 7,289.39$ 7,129.15$ 10-120-502040 Workers Compensation 49.99$ 49.99$ 49.99$ 49.99$ 10-120-502050 Life Insurance 61.05$ 65.68$ 69.77$ 74.66$ 10-120-502060 Long Term Disability 152.01$ 163.80$ 174.26$ 184.87$ 10-120-502070 Employee Assistance Prgm 20.63$ 20.44$ 21.84$ 21.84$ Personnel Services 73,377.75$ 82,163.48$ 82,155.66$ 87,098.71$ Materials & Supplies 10-120-511020 Postage 180.96$ 202.67$ 200.00$ 200.00$ 10-120-512010 Printing -$ -$ -$ -$ 10-120-512020 Copies 214.23$ 259.90$ 300.00$ 300.00$ 10-120-513010 Office Supplies 87.91$ 164.15$ 200.00$ 200.00$ 10-120-514017 COVID-19 -$ -$ -$ -$ Materials & Supplies 483.10$ 626.72$ 700.00$ 700.00$ Contractual Services 10-120-520030 Dues And Publications 80.00$ 65.00$ 75.00$ 75.00$ 10-120-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-120-520070 Training And Education 380.00$ 378.05$ 400.00$ 400.00$ 10-120-522020 Professional Services 166.02$ 77.24$ 200.00$ 200.00$ 10-120-529030 Election Expense 31,356.39$ 39,171.92$ 18,579.79$ 39,000.00$ Contractual Services 31,982.41$ 39,692.21$ 19,254.79$ 39,675.00$ Utilities 10-120-534010 Telephone -$ -$ -$ -$ Utilities -$ -$ -$ -$ Repairs & Maintenance 10-120-547010 Equipment Maintenance -$ -$ -$ -$ 10-120-547020 Maintenance Agreements 5,935.03$ 9,944.65$ 10,675.00$ 10,675.00$ Repairs & Maintenance 5,935.03$ 9,944.65$ 10,675.00$ 10,675.00$ Capital Purchases 10-120-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 120 City Clerk 111,778.29$ 132,427.06$ 112,785.45$ 138,148.71$ 45 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 140 City Administrator Personnel Services 10-140-501020 Salaries 205,265.77$ 217,597.76$ 213,221.32$ 342,835.98$ 10-140-501050 Parttime(w/o Benefits)-$ -$ -$ -$ 10-140-501060 Seasonal Salaries -$ -$ -$ -$ 10-140-501090 Overtime -$ -$ -$ -$ 10-140-501095 Overtime Straight Pay -$ -$ -$ -$ 10-140-502010 Social Security 13,461.54$ 15,032.15$ 16,311.43$ 26,226.95$ 10-140-502020 Group Health Insurance 21,283.32$ 19,497.41$ 21,732.71$ 27,965.91$ 10-140-502030 Retirement 26,356.55$ 29,244.92$ 27,292.33$ 40,454.65$ 10-140-502040 Workers Compensation 201.21$ 201.22$ 201.22$ 201.22$ 10-140-502050 Life Insurance 94.25$ 89.03$ 113.83$ 411.26$ 10-140-502060 Long Term Disability 250.53$ 343.74$ 374.04$ 647.19$ 10-140-502070 Employee Assistance Prgm 41.29$ 40.92$ 43.68$ 65.52$ Personnel Services 266,954.46$ 282,047.15$ 279,290.56$ 438,808.68$ Materials & Supplies 10-140-511010 Advertising -$ -$ -$ -$ 10-140-511020 Postage 68.35$ 53.24$ 150.00$ 50.00$ 10-140-512010 Printing -$ 80.00$ 100.00$ 100.00$ 10-140-512020 Copies 25.13$ 50.52$ 150.00$ 75.00$ 10-140-513010 Office Supplies 411.39$ 561.64$ 525.00$ 500.00$ 10-140-514017 COVID-19 3,972.61$ 4,934.00$ -$ -$ 10-140-517010 Operational Supplies 58.31$ 380.34$ 678.74$ 300.00$ Materials & Supplies 4,535.79$ 6,059.74$ 1,603.74$ 1,025.00$ Contractual Services 10-140-520030 Dues And Publications 483.70$ 1,936.78$ 1,700.00$ 1,000.00$ 10-140-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-140-520070 Training And Education 1,559.00$ 699.00$ 700.00$ 500.00$ 10-140-520080 Tuition Reimbursement -$ -$ -$ -$ 10-140-520090 Recruitment -$ -$ -$ -$ 10-140-520095 Relocation Fees -$ -$ -$ -$ 10-140-522020 Professional Services 166.61$ 68.24$ -$ -$ Contractual Services 2,209.31$ 2,704.02$ 2,400.00$ 1,500.00$ Utilities 10-140-534010 Telephone -$ -$ -$ -$ Utilities -$ -$ -$ -$ Repairs & Maintenance 10-140-541030 Vehicle Wash -$ -$ -$ -$ 10-140-547010 Equipment Maintenance -$ -$ -$ -$ 10-140-547020 Maintenance Agreements 286.09$ 294.60$ 300.00$ 300.00$ Repairs & Maintenance 286.09$ 294.60$ 300.00$ 300.00$ Capital Purchases 10-140-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 140 City Administrator 273,985.65$ 291,105.51$ 283,594.30$ 441,633.68$ 46 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 145 CDBG-CV Cole Co EMS Station Personnel Services 10-145-501020 Salaries -$ -$ 10,990.97$ -$ 10-145-502010 Social Security -$ -$ 840.81$ -$ 10-145-502020 Group Health Insurance -$ -$ 2,491.43$ -$ 10-145-502030 Retirement -$ -$ 1,406.85$ -$ 10-145-502040 Workers Compensation -$ -$ 8.34$ -$ 10-145-502050 Life Insurance -$ -$ 13.58$ -$ 10-145-502060 Long Term Disability -$ -$ 33.34$ -$ 10-145-502070 Employee Assistance Prgm -$ -$ 5.02$ -$ Personnel Services -$ -$ 15,790.34$ -$ Contractual Services 10-145-520072 Subrecipient Reimbursements -$ -$ -$ -$ Contractual Services -$ -$ -$ -$ 145 CDBG-CV Cole Co EMS Station -$ -$ 15,790.34$ -$ 47 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 146 HPF-P Bruhn Revitalization Personnel Services 10-146-501020 Salaries -$ -$ 9,710.28$ 20,337.45$ 10-146-502010 Social Security -$ -$ 742.84$ -$ 10-146-502020 Group Health Insurance -$ -$ 2,201.13$ -$ 10-146-502030 Retirement -$ -$ 1,242.92$ -$ 10-146-502040 Workers Compensation -$ -$ 7.37$ -$ 10-146-502050 Life Insurance -$ -$ 12.00$ -$ 10-146-502060 Long Term Disability -$ -$ 29.46$ -$ 10-146-502070 Employee Assistance Prgm -$ -$ 4.44$ -$ Personnel Services -$ -$ 13,950.44$ 20,337.45$ Materials & Supplies 10-146-511020 Postage -$ 64.24$ -$ -$ Materials & Supplies -$ 64.24$ -$ -$ Contractual Services 10-146-522020 Professional Services -$ -$ -$ -$ Contractual Services -$ -$ -$ -$ Other Non-Operating Expenses 10-146-550068 Pass-Through Grants -$ -$ -$ -$ Other Non-Operating Expenses -$ -$ -$ -$ 146 HPF-P Bruhn Revitalization -$ 64.24$ 13,950.44$ 20,337.45$ 48 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 147 CDBG-CV Transform Housing Personnel Services 10-147-501020 Salaries -$ -$ 7,531.20$ -$ 10-147-502010 Social Security -$ -$ 576.14$ -$ 10-147-502020 Group Health Insurance -$ -$ 1,707.17$ -$ 10-147-502030 Retirement -$ -$ 964.00$ -$ 10-147-502040 Workers Compensation -$ -$ 5.72$ -$ 10-147-502050 Life Insurance -$ -$ 9.30$ -$ 10-147-502060 Long Term Disability -$ -$ 22.85$ -$ 10-147-502070 Employee Assistance Prgm -$ -$ 3.44$ -$ Personnel Services -$ -$ 10,819.82$ -$ Contractual Services 10-147-520072 Subrecipient Reimbursements -$ -$ -$ -$ Contractual Services -$ -$ -$ -$ 147 CDBG-CV Transform Housing -$ -$ 10,819.82$ -$ 49 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 148 CDBG-CV Personnel Services 10-148-501020 Salaries -$ 36,638.43$ 2,064.39$ -$ 10-148-502010 Social Security -$ 2,392.47$ 157.93$ -$ 10-148-502020 Group Health Insurance -$ 10,758.30$ 467.96$ -$ 10-148-502030 Retirement -$ 5,056.14$ 264.24$ -$ 10-148-502040 Workers Compensation -$ -$ 1.57$ -$ 10-148-502050 Life Insurance -$ 45.26$ 2.55$ -$ 10-148-502060 Long Term Disability -$ 112.31$ 6.26$ -$ 10-148-502070 Employee Assistance Prgm -$ -$ 0.94$ -$ Personnel Services -$ 55,002.91$ 2,965.84$ -$ Materials & Supplies 10-148-511010 Advertising -$ -$ -$ -$ 10-148-511020 Postage -$ 10.12$ -$ -$ 10-148-513010 Office Supplies -$ -$ -$ -$ 10-148-517010 Operational Supplies -$ -$ -$ -$ Materials & Supplies -$ 10.12$ -$ -$ Contractual Services 10-148-520070 Training and Education -$ -$ -$ -$ 10-148-522020 Professional Services 3,000.00$ 23,137.78$ -$ -$ 10-148-528025 CARES-Childcare Services -$ 38,346.00$ -$ -$ 10-148-528035 CARES-ED For-Profit Business -$ 173,163.91$ -$ -$ 10-148-528045 CARES-ED Microenterprise -$ 40,867.96$ -$ -$ Contractual Services 3,000.00$ 275,515.65$ -$ -$ 148 CDBG-CV 3,000.00$ 330,528.68$ 2,965.84$ -$ 50 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 149 Entitlement Grant Personnel Services 10-149-501020 Salaries 47,485.06$ 51,810.19$ 47,175.14$ 65,580.20$ 10-149-501023 CARES-Salaries -$ -$ -$ -$ 10-149-501050 Parttime(w/o Benefits)-$ -$ -$ -$ 10-149-502010 Social Security 3,095.58$ 3,552.89$ 3,608.91$ -$ 10-149-502011 CARES-Social Security -$ -$ -$ -$ 10-149-502020 Group Health Insurance 11,836.26$ 12,520.90$ 10,693.67$ -$ 10-149-502024 CARES-Group Health Insurance -$ -$ -$ -$ 10-149-502030 Retirement 5,961.25$ 6,761.78$ 6,038.44$ -$ 10-149-502031 CARES-Retirement -$ -$ -$ -$ 10-149-502040 Workers Compensation 87.03$ 87.03$ 35.81$ -$ 10-149-502041 CARES-Workers Comp -$ -$ -$ -$ 10-149-502050 Life Insurance 55.85$ 57.19$ 58.28$ -$ 10-149-502051 CARES-Life Insurance -$ -$ -$ -$ 10-149-502060 Long Term Disability 138.27$ 140.77$ 143.12$ -$ 10-149-502061 CARES-Long Term Disability -$ -$ -$ -$ 10-149-502070 Employee Assistance Program 28.31$ 30.68$ 21.56$ -$ 10-149-502071 CARES-Employee Assistance Prgm -$ -$ -$ -$ Personnel Services 68,687.61$ 74,961.43$ 67,774.93$ 65,580.20$ Materials & Supplies 10-149-511010 Advertising 1,389.50$ 491.75$ 1,400.00$ 830.00$ 10-149-511011 CARES-Advertising -$ -$ -$ -$ 10-149-511020 Postage 69.10$ 46.28$ 70.00$ 200.00$ 10-149-511022 CARES-Postage -$ -$ -$ -$ 10-149-512020 Copies -$ -$ -$ -$ 10-149-513010 Office Supplies 211.02$ 76.98$ 250.00$ -$ 10-149-513011 CARES-Office Supplies -$ -$ -$ -$ 10-149-517010 Operational Supplies 21.43$ 187.00$ 100.00$ -$ 10-149-517011 CARES-Operational Supplies -$ -$ -$ -$ Materials & Supplies 1,691.05$ 802.01$ 1,820.00$ 1,030.00$ Contractual Services 10-149-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-149-520070 Training And Education 300.00$ 89.16$ 1,025.00$ 2,000.00$ 10-149-520071 CARES-Training and Education -$ -$ -$ -$ 10-149-522020 Professional Services 528.00$ 8,362.22$ -$ 650.00$ 10-149-528010 Housing Rehabilitation -$ -$ -$ -$ 10-149-528011 Housing Rehab-Code Deficiency 9,776.00$ 2,669.00$ 40,000.00$ -$ 10-149-528012 Housing Rehab-Energy Efficienc 108.00$ -$ -$ -$ 10-149-528020 Housing Assistance 138,050.00$ 56,184.00$ 140,000.00$ 50,270.00$ 10-149-528025 CARES-Childcare Services -$ -$ -$ -$ 10-149-528030 Public Improvement -$ -$ 107,000.00$ 63,385.80$ 10-149-528035 CARES-ED For-Profit Business -$ -$ -$ -$ 10-149-528040 Neighborhood Redevelopmnt 22,696.95$ 41,214.50$ 40,000.00$ 60,000.00$ 10-149-528045 CARES-ED Microenterprise -$ -$ -$ -$ 10-149-528050 Neighborhood Facility -$ -$ -$ -$ 10-149-528060 Economic Development -$ -$ -$ -$ 10-149-528070 Emergency Assistance -$ 27.00$ 20,000.00$ 25,135.00$ 10-149-528080 Homeless Objectives -$ -$ -$ -$ Contractual Services 171,458.95$ 108,545.88$ 348,025.00$ 201,440.80$ Repairs & Maintenance 10-149-547020 Maintenance Agreements 128.78$ 1,028.04$ -$ -$ Repairs & Maintenance 128.78$ 1,028.04$ -$ -$ Capital Purchases 10-149-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ Capital Projects 10-149-577045 Clay Street Plaza -$ -$ -$ -$ 51 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 10-149-577055 Marshall & Roland Sidewalk -$ -$ -$ -$ 10-149-577064 Broadway St Sidewalk -$ -$ -$ -$ Capital Projects -$ -$ -$ -$ 149 Entitlement Grant 241,966.39$ 185,337.36$ 417,619.93$ 268,051.00$ 52 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 150 City Attorney Personnel Services 10-150-501020 Salaries 222,782.07$ 231,849.97$ 233,777.84$ 251,003.67$ 10-150-501040 Part-time (w\benefits)-$ -$ -$ -$ 10-150-501050 Parttime(w/o Benefits)-$ -$ -$ -$ 10-150-501060 Seasonal Salaries -$ -$ -$ -$ 10-150-501090 Overtime -$ -$ -$ -$ 10-150-501095 Overtime Straight Pay -$ -$ -$ -$ 10-150-502010 Social Security 16,325.91$ 17,125.51$ 17,884.00$ 19,201.78$ 10-150-502020 Group Health Insurance 30,006.39$ 30,053.73$ 35,360.71$ 38,330.74$ 10-150-502030 Retirement 26,900.52$ 30,870.48$ 29,923.56$ 29,618.43$ 10-150-502040 Workers Compensation 230.79$ 230.79$ 230.79$ 230.79$ 10-150-502050 Life Insurance 264.80$ 266.49$ 286.42$ 307.22$ 10-150-502060 Long Term Disability 570.55$ 567.06$ 607.87$ 629.25$ 10-150-502070 Employee Assistance Prgm 61.93$ 61.36$ 65.52$ 65.52$ 10-150-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 297,142.96$ 311,025.39$ 318,136.71$ 339,387.40$ Materials & Supplies 10-150-511010 Advertising -$ -$ -$ -$ 10-150-511020 Postage 384.29$ 451.99$ 600.00$ 500.00$ 10-150-512010 Printing -$ -$ -$ -$ 10-150-512020 Copies 6.27$ 6.88$ -$ -$ 10-150-513010 Office Supplies 1,356.56$ 2,199.82$ 1,275.00$ 500.00$ 10-150-514017 COVID-19 -$ -$ -$ -$ 10-150-517010 Operational Supplies -$ 10.75$ -$ -$ Materials & Supplies 1,747.12$ 2,669.44$ 1,875.00$ 1,000.00$ Contractual Services 10-150-520020 Auditing Travel Expense -$ -$ -$ -$ 10-150-520030 Dues And Publications 7,784.04$ 5,346.28$ 8,500.00$ 8,500.00$ 10-150-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-150-520070 Training And Education 4,630.39$ 6,700.21$ 5,100.00$ 8,500.00$ 10-150-520080 Tuition Reimbursement 6,541.50$ 1,869.00$ -$ -$ 10-150-520095 Relocation Fees -$ -$ -$ -$ 10-150-521010 Malpractice Insurance -$ -$ -$ -$ 10-150-522020 Professional Services 16,379.57$ 2,528.24$ 8,500.00$ 8,500.00$ 10-150-525030 Litigation Expenses -$ -$ 500.00$ 500.00$ 10-150-525031 Special Litigation Expenses -$ 113,732.66$ -$ -$ Contractual Services 35,335.50$ 130,176.39$ 22,600.00$ 26,000.00$ Utilities 10-150-534010 Telephone -$ -$ -$ -$ Utilities -$ -$ -$ -$ Repairs & Maintenance 10-150-547010 Equipment Maintenance -$ -$ -$ -$ 10-150-547020 Maintenance Agreements 346.09$ 354.60$ 371.00$ 440.00$ Repairs & Maintenance 346.09$ 354.60$ 371.00$ 440.00$ Capital Purchases 10-150-572020 Purchase Of Equipment -$ -$ -$ -$ 10-150-573030 Purch/improv Land/buildin -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 150 City Attorney 334,571.67$ 444,225.82$ 342,982.71$ 366,827.40$ 53 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 160 Municipal Court Personnel Services 10-160-501010 Salary-elected Officals 24,791.61$ 34,999.92$ 34,999.92$ 34,999.92$ 10-160-501020 Salaries 115,147.45$ 128,529.53$ 124,730.18$ 142,510.04$ 10-160-501040 Part-time (w\benefits)-$ -$ -$ -$ 10-160-501050 Parttime(w/o Benefits)5,459.35$ 5,419.66$ 7,000.00$ 7,000.00$ 10-160-501090 Overtime 667.05$ 728.90$ 1,000.00$ -$ 10-160-501095 Overtime Straight Pay -$ -$ -$ -$ 10-160-502010 Social Security 10,846.07$ 12,649.07$ 12,831.35$ 14,115.01$ 10-160-502020 Group Health Insurance 24,249.15$ 23,953.09$ 25,616.32$ 23,221.30$ 10-160-502030 Retirement 13,868.24$ 16,749.50$ 16,093.46$ 16,816.18$ 10-160-502040 Workers Compensation 198.17$ 198.17$ 198.17$ 198.17$ 10-160-502050 Life Insurance 139.05$ 143.00$ 153.00$ 176.26$ 10-160-502060 Long Term Disability 344.52$ 356.22$ 381.67$ 436.08$ 10-160-502070 Employee Assistance Prgm 61.93$ 61.36$ 65.52$ 65.52$ 10-160-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 195,772.59$ 223,788.42$ 223,069.59$ 239,538.48$ Materials & Supplies 10-160-511010 Advertising -$ -$ -$ -$ 10-160-511020 Postage 2,389.17$ 1,544.11$ 2,000.00$ 2,000.00$ 10-160-512010 Printing 571.44$ 447.93$ 400.00$ 400.00$ 10-160-512020 Copies 0.95$ -$ -$ -$ 10-160-513010 Office Supplies 2,847.67$ 2,521.71$ 2,500.00$ 2,500.00$ 10-160-514017 COVID-19 -$ -$ -$ -$ Materials & Supplies 5,809.23$ 4,513.75$ 4,900.00$ 4,900.00$ Contractual Services 10-160-520025 Security 9,770.73$ 11,777.78$ 12,500.00$ 14,000.00$ 10-160-520030 Dues And Publications 180.00$ 180.00$ -$ -$ 10-160-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-160-520070 Training And Education 475.00$ 695.00$ 2,500.00$ 1,500.00$ 10-160-522020 Professional Services 14,578.89$ 488.94$ 4,500.00$ 4,500.00$ 10-160-525005 Appointed Counsel 1,075.50$ 1,962.75$ 3,000.00$ 3,000.00$ 10-160-525010 Care Of Prisoners 45.00$ -$ 250.00$ 250.00$ 10-160-525030 Litigation Expenses -$ -$ 40.00$ 40.00$ Contractual Services 26,125.12$ 15,104.47$ 22,790.00$ 23,290.00$ Utilities 10-160-534010 Telephone -$ -$ -$ -$ Utilities -$ -$ -$ -$ Repairs & Maintenance 10-160-547010 Equipment Maintenance -$ -$ -$ -$ 10-160-547020 Maintenance Agreements 2,985.00$ 5,945.00$ 6,295.00$ 6,295.00$ Repairs & Maintenance 2,985.00$ 5,945.00$ 6,295.00$ 6,295.00$ Capital Purchases 10-160-572020 Purchase Of Equipment -$ -$ -$ -$ 10-160-573030 Purch/improv Land/buildin -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 160 Municipal Court 230,691.94$ 249,351.64$ 257,054.59$ 274,023.48$ 54 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 170 Human Resources Personnel Services 10-170-501020 Salaries 216,728.04$ 233,464.34$ 229,300.24$ 248,975.73$ 10-170-501050 Parttime(w/o Benefits)16,119.83$ 16,919.31$ 13,000.00$ 13,000.00$ 10-170-501060 Seasonal Salaries -$ -$ -$ -$ 10-170-501090 Overtime 271.19$ 42.98$ 100.00$ 100.00$ 10-170-501095 Overtime Straight Pay 55.63$ -$ -$ -$ 10-170-502010 Social Security 17,589.22$ 18,856.30$ 18,543.62$ 20,048.79$ 10-170-502020 Group Health Insurance 22,463.55$ 23,080.81$ 25,708.58$ 27,922.60$ 10-170-502030 Retirement 27,866.77$ 31,091.66$ 29,363.23$ 29,390.94$ 10-170-502040 Workers Compensation 325.69$ 325.69$ 325.69$ 325.69$ 10-170-502050 Life Insurance 259.80$ 267.82$ 280.30$ 304.78$ 10-170-502060 Long Term Disability 555.06$ 566.60$ 589.14$ 627.76$ 10-170-502070 Employee Assistance Prgm 61.93$ 61.36$ 65.52$ 65.52$ 10-170-503020 Unemployment Compensation 241.93$ -$ -$ -$ Personnel Services 302,538.64$ 324,676.87$ 317,276.32$ 340,761.81$ Materials & Supplies 10-170-511010 Advertising 96.25$ 99.75$ 50.00$ 50.00$ 10-170-511020 Postage 134.98$ 179.06$ 300.00$ 300.00$ 10-170-512010 Printing 119.40$ 1,327.18$ 800.00$ 400.00$ 10-170-512020 Copies 366.34$ 411.01$ 500.00$ 500.00$ 10-170-513010 Office Supplies 828.43$ 955.87$ 600.00$ 600.00$ 10-170-514017 COVID-19 16,276.00$ -$ -$ -$ 10-170-517010 Operational Supplies 363.67$ 689.27$ 680.00$ 500.00$ Materials & Supplies 18,185.07$ 3,662.14$ 2,930.00$ 2,350.00$ Contractual Services 10-170-520030 Dues And Publications 627.00$ 586.40$ 700.00$ 700.00$ 10-170-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-170-520060 Wellness Program 8,858.27$ 3,414.73$ 3,000.00$ 3,000.00$ 10-170-520070 Training And Education 1,095.88$ 5,029.84$ 4,437.00$ 4,437.00$ 10-170-520080 Tuition Reimbursement -$ -$ -$ -$ 10-170-521060 Drug/alcohol Screening -$ -$ -$ -$ 10-170-521065 Background Checks 519.25$ 399.00$ 500.00$ 500.00$ 10-170-522020 Professional Services 730.32$ 26,544.00$ 2,100.00$ 1,000.00$ 10-170-529010 Special Events 54.99$ 291.01$ 800.00$ 800.00$ 10-170-529015 Human Relations Commission -$ -$ -$ -$ Contractual Services 11,885.71$ 36,264.98$ 11,537.00$ 10,437.00$ Utilities 10-170-534010 Telephone -$ -$ -$ -$ Utilities -$ -$ -$ -$ Repairs & Maintenance 10-170-547010 Equipment Maintenance -$ -$ -$ -$ 10-170-547020 Maintenance Agreements 286.19$ 25,062.65$ 52,738.61$ 59,713.45$ Repairs & Maintenance 286.19$ 25,062.65$ 52,738.61$ 59,713.45$ Capital Purchases 10-170-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 170 Human Resources 332,895.61$ 389,666.64$ 384,481.93$ 413,262.26$ 55 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 180 Finance Department Personnel Services 10-180-501020 Salaries 565,835.50$ 529,934.86$ 570,708.35$ 591,685.24$ 10-180-501040 Part-time (w\benefits)-$ -$ -$ -$ 10-180-501050 Parttime(w/o Benefits)-$ -$ -$ -$ 10-180-501060 Seasonal Salaries -$ -$ -$ -$ 10-180-501090 Overtime -$ -$ -$ -$ 10-180-501095 Overtime Straight Pay -$ -$ -$ -$ 10-180-502010 Social Security 42,160.16$ 39,908.33$ 43,659.19$ 45,263.92$ 10-180-502020 Group Health Insurance 77,286.30$ 76,249.68$ 96,970.17$ 110,372.73$ 10-180-502030 Retirement 60,704.30$ 64,515.40$ 73,050.67$ 69,818.86$ 10-180-502040 Workers Compensation 498.83$ 498.83$ 498.83$ 498.83$ 10-180-502050 Life Insurance 635.14$ 571.16$ 703.80$ 730.73$ 10-180-502060 Long Term Disability 1,500.74$ 1,381.06$ 1,743.45$ 1,792.67$ 10-180-502070 Employee Assistance Prgm 242.74$ 224.22$ 234.78$ 234.78$ 10-180-503020 Unemployment Compensation 188.70$ 704.83$ -$ -$ Personnel Services 749,052.41$ 713,988.37$ 787,569.24$ 820,397.76$ Materials & Supplies 10-180-511010 Advertising 292.50$ 461.75$ 1,000.00$ 500.00$ 10-180-511020 Postage 6,686.52$ 8,553.95$ 10,000.00$ 10,000.00$ 10-180-511021 Mail Machine Cost 2,336.39$ 2,361.03$ 3,000.00$ 3,000.00$ 10-180-512010 Printing 1,986.79$ 2,398.32$ 3,000.00$ 4,000.00$ 10-180-512020 Copies 86.16$ 49.07$ 1,000.00$ 100.00$ 10-180-512021 Copy Machine Cost (535.28)$ 91.95$ 190.00$ 190.00$ 10-180-513010 Office Supplies 1,037.13$ 506.55$ 1,250.00$ 1,250.00$ 10-180-514017 COVID-19 -$ -$ -$ -$ 10-180-517010 Operational Supplies 4,502.63$ 5,372.39$ 3,655.00$ 3,655.00$ Materials & Supplies 16,392.84$ 19,795.01$ 23,095.00$ 22,695.00$ Contractual Services 10-180-520010 Mileage Expense -$ -$ -$ -$ 10-180-520020 Auditing Travel Expenses -$ -$ -$ -$ 10-180-520030 Dues And Publications 2,190.00$ 1,580.00$ 1,955.00$ 1,100.00$ 10-180-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-180-520070 Training And Education 3,190.27$ 4,289.79$ 5,450.00$ 5,450.00$ 10-180-520080 Tuition Reimbursement 1,344.00$ 6,048.00$ 4,704.00$ -$ 10-180-522010 Audit 42,657.40$ 53,642.17$ 60,581.64$ 67,064.88$ 10-180-522015 Budget Expense -$ -$ -$ -$ 10-180-522020 Professional Services 111.02$ 198.24$ 150.00$ 150.00$ Contractual Services 49,492.69$ 65,758.20$ 72,840.64$ 73,764.88$ Utilities 10-180-534010 Telephone -$ -$ -$ -$ Utilities -$ -$ -$ -$ Repairs & Maintenance 10-180-547010 Equipment Maintenance -$ -$ -$ -$ 10-180-547020 Maintenance Agreements 1,260.00$ 1,260.00$ 14,120.00$ 14,157.80$ Repairs & Maintenance 1,260.00$ 1,260.00$ 14,120.00$ 14,157.80$ Capital Purchases 10-180-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 180 Finance Department 816,197.94$ 800,801.58$ 897,624.88$ 931,015.44$ 56 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 185 Non-Departmental Personnel Services 10-185-501020 Salaries -$ -$ 358,011.26$ -$ 10-185-501021 Vacancy Savings -$ -$ -$ -$ 10-185-501022 Separation Incentive Prog Svgs -$ -$ -$ -$ 10-185-502020 Group Health Insurance -$ -$ -$ -$ 10-185-502021 Self Insurance-Group Health -$ -$ -$ -$ 10-185-502022 Wellness Assessment 34,839.60$ 35,758.52$ 36,967.43$ 36,967.43$ 10-185-502023 Self Insurance-Retirees -$ -$ -$ -$ 10-185-502040 Workers Compensation -$ -$ -$ -$ 10-185-503010 Awards Program -$ 3,457.22$ 4,200.00$ -$ 10-185-504010 Employee Salary Guarantee Fund -$ -$ -$ -$ Personnel Services 34,839.60$ 39,215.74$ 399,178.69$ 36,967.43$ Materials & Supplies 10-185-511010 Advertising -$ -$ -$ 500.00$ 10-185-514010 Gas 10,160.09$ 23,141.92$ 20,000.00$ 22,000.00$ 10-185-514011 Gas Oil & Antifreeze -$ -$ -$ -$ 10-185-514012 Gas, Oil, Antifreeze ALLOCATE -$ -$ -$ -$ 10-185-514015 Tornado -$ -$ -$ -$ 10-185-514016 Flooding -$ -$ -$ -$ 10-185-550034 National Opioid Settlement -$ -$ -$ -$ Materials & Supplies 10,160.09$ 23,141.92$ 20,000.00$ 22,500.00$ Contractual Services 10-185-520030 Dues and Publications -$ 49.00$ -$ -$ 10-185-520080 Tuition Reimbursement -$ -$ -$ -$ 10-185-521010 General Insurance 390,515.28$ 439,291.91$ 481,601.50$ 580,171.18$ 10-185-521020 Insurance Deductible 136,091.40$ 99,424.02$ 25,000.00$ 50,000.00$ 10-185-521030 Self Ins Prop & Casualty 30,849.44$ 36,027.05$ 40,000.00$ 40,000.00$ 10-185-521060 Drug/alcohol screening 4,440.00$ 3,152.00$ 3,564.00$ 3,564.00$ 10-185-521070 Prov For Unsettled Claims -$ -$ -$ -$ 10-185-522015 TIF Prof Svcs -$ -$ -$ -$ 10-185-522020 Professional Services 33,678.29$ 66,567.60$ 61,800.00$ 62,388.00$ 10-185-522023 LCRA Reimbursement -$ 112,888.39$ -$ -$ 10-185-522025 JCTV -$ -$ -$ -$ 10-185-522035 Meeting Streaming & Recording 18,555.67$ -$ -$ -$ 10-185-524010 Trash Collections -$ -$ -$ -$ 10-185-526030 Assessment Charge 46,315.52$ 46,420.00$ 47,000.00$ 47,000.00$ 10-185-527020 Economic Development 185,000.00$ 188,521.10$ 185,000.00$ 185,000.00$ 10-185-529010 Special Events 6,946.03$ 9,118.68$ 5,000.00$ 5,000.00$ Contractual Services 852,391.63$ 1,001,459.75$ 848,965.50$ 973,123.18$ Utilities 10-185-531010 Electricity 30,965.13$ 32,055.64$ 32,000.00$ 35,200.00$ 10-185-533010 Natural Gas 4,848.70$ 6,421.74$ 6,200.00$ 6,510.00$ 10-185-535010 Water 5,255.87$ 6,235.07$ 7,250.00$ 7,250.00$ 10-185-535020 Downtown Irrigation -$ -$ -$ -$ Utilities 41,069.70$ 44,712.45$ 45,450.00$ 48,960.00$ Repairs & Maintenance 10-185-540010 Building & Grounds Maint.43,261.40$ 130,191.20$ 40,000.00$ 40,000.00$ 10-185-540015 Amtrak Station 2,491.76$ 2,281.11$ 4,000.00$ 4,000.00$ 10-185-540020 Tree & Landscape Maint 25,000.00$ 25,000.00$ 25,000.00$ 25,000.00$ 10-185-547020 Maintenance Agreements 1,992.00$ 1,993.93$ 2,060.00$ 2,060.00$ Repairs & Maintenance 72,745.16$ 159,466.24$ 71,060.00$ 71,060.00$ 57 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget Other Operating Expenses 10-185-550010 Miscellaneous 1,199.78$ 13,369.64$ 2,800.00$ 2,800.00$ 10-185-550015 Bad Debt Expense -$ -$ -$ -$ 10-185-550020 Neighborhood Reinvestment -$ -$ -$ -$ 10-185-550025 Contingency -$ -$ -$ -$ 10-185-550026 Addt'l Positions/Equipment -$ -$ -$ -$ 10-185-550030 Old Town Projects -$ -$ -$ -$ 10-185-550035 Old Town Redev Committee -$ -$ -$ -$ 10-185-550036 Salute to America 10,000.00$ 10,000.00$ 10,000.00$ 10,000.00$ 10-185-550037 Historic Preservation Comm -$ -$ -$ -$ 10-185-550038 Civil War Reenactment Comm -$ -$ -$ -$ 10-185-550040 Public Art 3,500.00$ -$ -$ -$ 10-185-550041 ALPLA Settlement -$ -$ -$ -$ 10-185-550042 Jefferson Day Celebration -$ -$ -$ -$ 10-185-550043 JC Fire Museum -$ -$ -$ -$ 10-185-550044 Bicentennial Event -$ -$ -$ -$ 10-185-550045 Conference Center -$ -$ -$ -$ 10-185-550050 Neighb Stablization Prog -$ -$ -$ -$ 10-185-550060 MSP -$ -$ -$ -$ 10-185-550070 Energy Grant Expenditures -$ -$ -$ -$ 10-185-550080 Neighborhd Improvement Progr -$ -$ -$ -$ 10-185-550090 Hazard Mitigation -$ -$ -$ -$ 10-185-550095 Cap Ave Demos & Acquisitions -$ 123,439.24$ -$ -$ Other Operating Expenses 14,699.78$ 146,808.88$ 12,800.00$ 12,800.00$ Capital Purchases 10-185-572020 Purchase Of Equipment -$ -$ -$ -$ 10-185-573030 Purch/improv Land/buildin -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ Capital Projects 10-185-572015 Vehicle Leasing 110,957.25$ 199,002.07$ -$ -$ 10-185-578073 Council Infrastructure Proj -$ -$ -$ -$ Capital Projects 110,957.25$ 199,002.07$ -$ -$ Debt Service 10-185-580080 Note Principal -$ -$ -$ -$ 10-185-580090 Note Interest -$ -$ -$ -$ Debt Service -$ -$ -$ -$ 185 Non-Departmental 1,136,863.21$ 1,613,807.05$ 1,397,454.19$ 1,165,410.61$ 58 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 186 Emerg Mgmt Operations Repairs & Maintenance 10-186-544030 Emerg Mgmt Operations -$ -$ -$ 27,950.00$ Repairs & Maintenance -$ -$ -$ 27,950.00$ 186 Emerg Mgmt Operations -$ -$ -$ 27,950.00$ 59 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 190 Information Technology Svcs Personnel Services 10-190-501020 Salaries 571,647.09$ 614,229.86$ 606,371.81$ 652,615.68$ 10-190-501040 Part-time (w\benefits)-$ -$ -$ -$ 10-190-501050 Parttime(w/o benefits)-$ -$ -$ -$ 10-190-501060 Seasonal Salaries -$ -$ -$ -$ 10-190-501090 Overtime 82.10$ 308.55$ 500.00$ -$ 10-190-501095 Overtime Straight Pay 506.33$ -$ -$ -$ 10-190-502010 Social Security 42,024.93$ 45,252.41$ 46,425.69$ 49,925.10$ 10-190-502020 Group Health Insurance 84,877.20$ 83,064.50$ 96,814.24$ 99,908.29$ 10-190-502030 Retirement 73,468.80$ 69,768.44$ 77,679.59$ 77,008.65$ 10-190-502040 Workers Compensation 1,358.21$ 1,358.21$ 1,358.21$ 1,358.21$ 10-190-502050 Life Insurance 684.06$ 669.44$ 744.19$ 798.05$ 10-190-502060 Long Term Disability 1,651.50$ 1,624.40$ 1,815.32$ 1,924.15$ 10-190-502070 Employee Assistance Prgm 196.14$ 194.36$ 207.48$ 223.86$ Personnel Services 776,496.36$ 816,470.17$ 831,916.53$ 883,761.99$ Materials & Supplies 10-190-511010 Advertising -$ 2,444.00$ 100.00$ -$ 10-190-511020 Postage 31.82$ 110.87$ 50.00$ 50.00$ 10-190-512010 Printing -$ -$ -$ -$ 10-190-512020 Copies 4.22$ 0.82$ 10.00$ 10.00$ 10-190-512030 Photographic Supplies -$ -$ -$ -$ 10-190-513010 Office Supplies 407.43$ 651.64$ 500.00$ 500.00$ 10-190-514017 COVID-19 16,000.00$ -$ -$ -$ 10-190-514030 Small Tools -$ -$ -$ -$ 10-190-514040 Food -$ -$ -$ -$ 10-190-515040 First Aid Supplies -$ -$ -$ -$ 10-190-517010 Operational Supplies 607.50$ 5,827.35$ 2,000.00$ 4,000.00$ Materials & Supplies 17,050.97$ 9,034.68$ 2,660.00$ 4,560.00$ Contractual Services 10-190-520010 Mileage Expense -$ -$ -$ -$ 10-190-520030 Dues And Publications -$ 139.00$ 150.00$ 150.00$ 10-190-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-190-520070 Training And Education 1,262.94$ 5,757.81$ 8,500.00$ 7,500.00$ 10-190-520080 Tuition Reimbursement 1,344.00$ 1,344.00$ -$ -$ 10-190-522020 Professional Services 31.02$ 40,188.24$ 9,000.00$ 9,000.00$ 10-190-522030 Services - Prof Training -$ -$ -$ -$ 10-190-522040 Service-internet T1 Web 18,686.18$ 23,032.20$ 23,000.00$ 23,000.00$ 10-190-522050 Service-remote Locations -$ -$ -$ -$ 10-190-522060 City Web Site 4,315.00$ 4,315.00$ 4,400.00$ 4,400.00$ Contractual Services 25,639.14$ 74,776.25$ 45,050.00$ 44,050.00$ Utilities 10-190-534010 Telephone 97,742.85$ 84,159.44$ 96,000.00$ 90,000.00$ Utilities 97,742.85$ 84,159.44$ 96,000.00$ 90,000.00$ Repairs & Maintenance 10-190-545010 Software License\maint 142,682.11$ 231,022.76$ 182,000.00$ 233,000.00$ 10-190-545020 Citywide Wiring\network -$ -$ -$ -$ 10-190-547010 Equipment Maintenance -$ 1,100.98$ -$ -$ 10-190-547020 Maintenance Agreements 22,357.14$ 27,527.38$ 22,000.00$ 22,000.00$ 10-190-547025 Coun Chamber Media/Equip Repr -$ -$ -$ 480.00$ Repairs & Maintenance 165,039.25$ 259,651.12$ 204,000.00$ 255,480.00$ 60 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget Capital Purchases 10-190-572020 Purchase Of Equipment -$ 1,058.28$ -$ -$ Capital Purchases -$ 1,058.28$ -$ -$ 190 Information Technology Svcs 1,081,968.57$ 1,245,149.94$ 1,179,626.53$ 1,277,851.99$ 61 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 300 Police Department Personnel Services 10-300-501020 Salaries 4,366,436.50$ 4,829,071.65$ 5,457,482.75$ 5,557,743.46$ 10-300-501030 Holiday Pay 93,500.26$ 88,946.54$ 169,092.64$ 179,249.71$ 10-300-501040 Part-time (w\benefits)-$ -$ 40,192.30$ 45,305.01$ 10-300-501050 Parttime(w/o Benefits)33,523.47$ 32,038.73$ 45,858.01$ 47,304.18$ 10-300-501060 Seasonal Salaries -$ -$ -$ -$ 10-300-501070 Stand-by Plan 4,294.81$ 16,437.61$ 5,000.00$ 5,000.00$ 10-300-501090 Overtime 256,655.13$ 354,050.63$ 235,884.97$ 235,884.97$ 10-300-501095 Overtime Straight Pay 16,542.45$ 20,864.60$ 13,275.00$ 13,275.00$ 10-300-502010 Social Security 343,489.14$ 387,293.39$ 444,750.67$ 465,407.81$ 10-300-502020 Group Health Insurance 789,399.38$ 793,930.33$ 960,547.52$ 1,060,092.76$ 10-300-502030 Retirement 800,916.13$ 890,818.81$ 1,009,334.34$ 996,597.99$ 10-300-502040 Workers Compensation 75,085.92$ 75,085.91$ 75,085.94$ 75,084.94$ 10-300-502050 Life Insurance 5,034.98$ 4,962.54$ 6,542.28$ 6,900.98$ 10-300-502060 Long Term Disability 12,475.49$ 12,305.30$ 15,894.91$ 16,618.95$ 10-300-502070 Employee Assistance Prgm 1,867.53$ 1,851.60$ 1,960.14$ 2,031.12$ 10-300-503010 Awards Program 4,786.00$ 4,233.00$ 2,500.00$ 2,500.00$ 10-300-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 6,804,007.19$ 7,511,890.64$ 8,483,401.47$ 8,708,996.88$ Materials & Supplies 10-300-511010 Advertising 5,470.50$ 10,212.50$ 5,665.00$ 5,665.00$ 10-300-511020 Postage 963.25$ 1,493.76$ 1,395.00$ 1,395.00$ 10-300-512010 Printing 4,344.50$ 6,109.49$ 5,952.00$ 5,952.00$ 10-300-512020 Copies -$ -$ -$ -$ 10-300-512030 Photographic Supplies 1,078.67$ 79.99$ 1,860.00$ 1,860.00$ 10-300-513010 Office Supplies 19,511.81$ 20,192.18$ 15,670.50$ 15,670.50$ 10-300-514010 Gas 146,012.40$ 212,730.94$ 188,862.00$ 195,940.00$ 10-300-514017 COVID-19 339.16$ -$ -$ -$ 10-300-514040 Food 1,230.13$ 1,243.75$ 651.00$ 1,243.75$ 10-300-515040 First Aid Supplies 1,532.60$ 1,530.95$ 1,378.00$ 1,378.00$ 10-300-516010 Ammunition & Firearms Supplies 59,634.43$ 21,600.49$ 50,000.00$ 65,000.00$ 10-300-516020 Dare Program 16,721.60$ 1,520.30$ -$ -$ 10-300-516030 Special Investigation 2,325.00$ 2,325.00$ 2,325.00$ 2,325.00$ 10-300-516040 Investigations (Grant)-$ 16.57$ -$ -$ 10-300-516050 Community Projects 7,231.29$ 12,750.00$ -$ 11,100.00$ 10-300-517010 Operational Supplies 48,008.38$ 77,546.91$ 46,278.00$ 48,591.90$ Materials & Supplies 314,403.72$ 369,352.83$ 320,036.50$ 356,121.15$ Contractual Services 10-300-520030 Dues And Publications 6,358.27$ 6,375.36$ 5,400.00$ 5,400.00$ 10-300-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-300-520070 Training And Education 87,095.60$ 76,324.38$ 70,600.00$ 45,000.00$ 10-300-520080 Tuition Reimbursement 23,806.44$ -$ 11,625.00$ 11,625.00$ 10-300-520090 Recruitment 1,199.45$ 3,611.57$ 1,287.00$ -$ 10-300-521040 Medical Claims/services 9,141.10$ 8,664.40$ 6,510.00$ 6,510.00$ 10-300-521050 Medical Services -$ -$ -$ -$ 10-300-522020 Professional Services 21,621.49$ 16,132.33$ 16,000.00$ 16,000.00$ 10-300-522026 Drug Forfeiture - Justice -$ 73,552.30$ -$ -$ 10-300-522027 Drug Forfeiture - Treasury -$ -$ -$ -$ 10-300-522028 Police Evidence Funds -$ 39,211.20$ -$ -$ 10-300-523010 Equipment Rent/lease 1,500.00$ -$ -$ -$ 10-300-523030 Building Lease -$ -$ -$ -$ 10-300-524010 Trash Collections -$ -$ -$ -$ 10-300-525020 Sober Driver Program -$ -$ -$ -$ 10-300-525050 Police Reserve -$ -$ -$ -$ 10-300-529010 Special Events 1,267.28$ 2,496.53$ 2,046.00$ 2,046.00$ Contractual Services 151,989.63$ 226,368.07$ 113,468.00$ 86,581.00$ Utilities 10-300-531010 Electricity 41,392.01$ 41,358.81$ 44,640.00$ 44,640.00$ 10-300-533010 Natural Gas 599.51$ 714.35$ 1,116.00$ 1,116.00$ 62 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 10-300-534010 Telephone 16,654.86$ 25,015.61$ 24,101.00$ 24,101.00$ 10-300-535010 Water 3,773.97$ 3,210.35$ 3,348.00$ 3,348.00$ Utilities 62,420.35$ 70,299.12$ 73,205.00$ 73,205.00$ Repairs & Maintenance 10-300-540010 Building & Grounds Maint.60,130.05$ 70,868.75$ 37,200.00$ 60,000.00$ 10-300-541030 Vehicle Wash 8,211.01$ 9,445.80$ 9,752.00$ 9,752.00$ 10-300-544010 K-9 Operations 11,992.49$ 19,653.00$ 16,740.00$ 16,740.00$ 10-300-544015 Care of Animals -$ -$ -$ -$ 10-300-544020 Civil Defense -$ -$ -$ -$ 10-300-544030 Emerg Mgmt Operations 30,627.16$ 29,686.66$ 27,950.00$ -$ 10-300-545010 Software License\maint 64,841.25$ 61,159.98$ 82,414.00$ 100,157.50$ 10-300-546010 Clothing Expense 49,603.51$ 63,452.38$ 48,920.00$ 48,920.00$ 10-300-546020 Uniform Cleaning 27,285.46$ 20,326.48$ 23,715.00$ 23,715.00$ 10-300-547010 Equipment Maintenance 13,762.43$ 6,399.89$ 10,000.00$ 10,000.00$ 10-300-547020 Maintenance Agreements 36,165.07$ 43,490.47$ 56,248.00$ 79,301.88$ 10-300-547030 Radio Maintenance 9,178.10$ 824.01$ 8,025.00$ 8,025.00$ Repairs & Maintenance 311,796.53$ 325,307.42$ 320,964.00$ 356,611.38$ Capital Purchases 10-300-572010 Purchase Of Vehicles 238,490.10$ 92,543.32$ -$ 233,200.00$ 10-300-572011 Purchase of Vehicles-Lease Pmt -$ -$ -$ -$ 10-300-572020 Purchase Of Equipment 205,050.34$ 65,930.10$ -$ 140,000.00$ 10-300-572070 MDT Year 2 Equipment -$ -$ -$ -$ 10-300-572075 LLEBG Annual Grant Equipment 6,249.00$ 4,200.00$ -$ -$ 10-300-572076 LLEBG Stimulus Equipment -$ -$ -$ -$ 10-300-572078 BJA COVID Equipment 3,752.40$ -$ -$ -$ 10-300-572080 DEA Equipment Grant -$ -$ -$ -$ 10-300-572085 Bullet Proof Vest Grant 13,754.00$ 6,611.35$ -$ -$ 10-300-572090 Body Worn Cameras -$ -$ -$ -$ 10-300-572100 MDT Year 3 Equipment -$ -$ -$ -$ 10-300-572110 Jcpd Mdt Equipment -$ -$ -$ -$ 10-300-572120 Cole Cty Mdt Equip -$ -$ -$ -$ 10-300-572130 Osage B Mdt Equip -$ -$ -$ -$ 10-300-572140 Camden Cty Mdt Equip -$ -$ -$ -$ 10-300-572150 Callaway Cty Mdt Equip -$ -$ -$ -$ 10-300-572160 Fulton Mdt Equip -$ -$ -$ -$ 10-300-572170 Eldon Mdt Equip -$ -$ -$ -$ 10-300-572180 Miller Cty Mdt Equip -$ -$ -$ -$ 10-300-572190 Camdenton Cty Mtd -$ -$ -$ -$ 10-300-572200 Lake Ozark Mdt Equip -$ -$ -$ -$ 10-300-572210 Cole Co Reimbursable Grant Exp 4,166.00$ -$ -$ -$ 10-300-572310 Software-camdn/mil/ob -$ -$ -$ -$ 10-300-572320 Software-morgan Cty -$ -$ -$ -$ 10-300-572330 Software-jcpd/cole Cty -$ -$ -$ -$ 10-300-572340 Software-col/boone Cty -$ -$ -$ -$ 10-300-572350 Software-fultn/callaway -$ -$ -$ -$ 10-300-572360 Software-vpn/firewl -$ -$ -$ -$ 10-300-572370 Software-prof Serv -$ -$ -$ -$ 10-300-572410 Project Mgmt Fees -$ -$ -$ -$ 10-300-572420 Contingency -$ -$ -$ -$ 10-300-573030 Purch/improv Land/buildin -$ -$ -$ -$ Capital Purchases 471,461.84$ 169,284.77$ -$ 373,200.00$ 300 Police Department 8,116,079.26$ 8,672,502.85$ 9,311,074.97$ 9,954,715.41$ 63 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 310 School Resource Officer Personnel Services 10-310-501020 Salaries 428,286.55$ 359,097.80$ 489,893.97$ 501,710.46$ 10-310-501030 Holiday Pay 2,889.00$ 4,459.23$ 20,720.19$ 21,214.01$ 10-310-501090 Overtime 70,947.56$ 74,846.10$ 45,106.00$ 45,106.00$ 10-310-501095 Overtime Straight Pay 748.18$ 3,332.18$ 1,311.00$ 1,311.00$ 10-310-502010 Social Security 35,898.03$ 31,830.28$ 42,612.88$ 43,554.63$ 10-310-502020 Group Health Insurance 79,509.88$ 66,001.89$ 89,715.43$ 104,608.25$ 10-310-502030 Retirement 85,558.52$ 80,109.68$ 100,265.61$ 96,788.06$ 10-310-502040 Workers Compensation 6,552.86$ 6,552.86$ 6,552.86$ 6,552.86$ 10-310-502050 Life Insurance 453.96$ 366.93$ 603.43$ 615.82$ 10-310-502060 Long Term Disability 1,122.89$ 910.60$ 1,498.63$ 1,528.69$ 10-310-502070 Employee Assistance Prgm 165.18$ 163.68$ 174.72$ 174.72$ Personnel Services 712,132.61$ 627,671.23$ 798,454.72$ 823,164.50$ Materials & Supplies 10-310-514017 COVID-19 -$ -$ -$ -$ 10-310-516020 Dare Program -$ 10,741.70$ 15,345.00$ 15,345.00$ 10-310-517010 Operational Supplies 6,828.84$ 6,208.10$ 6,995.00$ 6,995.00$ Materials & Supplies 6,828.84$ 16,949.80$ 22,340.00$ 22,340.00$ Contractual Services 10-310-520070 Training And Education 3,707.09$ 1,264.00$ 4,650.00$ 4,650.00$ 10-310-523010 Equipment Rent/lease -$ -$ -$ -$ Contractual Services 3,707.09$ 1,264.00$ 4,650.00$ 4,650.00$ Repairs & Maintenance 10-310-541020 Veh Maintenance -$ -$ -$ -$ 10-310-546010 Clothing Expense 6,143.91$ 5,147.21$ 5,974.00$ 5,974.00$ 10-310-547010 Equipment Maintenance -$ -$ -$ -$ 10-310-547020 Maintenance Agreements -$ -$ 360.00$ 416.40$ Repairs & Maintenance 6,143.91$ 5,147.21$ 6,334.00$ 6,390.40$ Capital Purchases 10-310-572010 Purchase Of Vehicles -$ -$ -$ -$ 10-310-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 310 School Resource Officer 728,812.45$ 651,032.24$ 831,778.72$ 856,544.90$ 64 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 320 M.U.S.T.A.N.G. Personnel Services 10-320-501020 Salaries 104,070.09$ 118,644.38$ 127,606.96$ 130,750.33$ 10-320-501030 Holiday Pay 551.65$ -$ 5,319.56$ 5,452.54$ 10-320-501090 Overtime 14,878.60$ 25,581.15$ 11,350.31$ 11,350.31$ 10-320-501095 Overtime Straight Pay 547.34$ 428.36$ -$ -$ 10-320-502010 Social Security 8,581.13$ 10,692.41$ 11,037.18$ 11,287.82$ 10-320-502020 Group Health Insurance 17,508.57$ 18,290.36$ 20,462.81$ 22,743.74$ 10-320-502030 Retirement 21,668.18$ 26,464.93$ 25,969.83$ 25,084.04$ 10-320-502040 Workers Compensation 2,004.39$ 2,004.39$ 2,004.39$ 2,004.39$ 10-320-502050 Life Insurance 116.10$ 120.31$ 155.45$ 157.90$ 10-320-502060 Long Term Disability 287.28$ 297.44$ 384.75$ 394.37$ 10-320-502070 Employee Assistance Prgm 41.29$ 40.92$ 43.68$ 43.68$ Personnel Services 170,254.62$ 202,564.65$ 204,334.92$ 209,269.12$ Materials & Supplies 10-320-514010 Gas 5,970.33$ 12,606.46$ 6,300.00$ 6,300.00$ 10-320-514017 COVID-19 -$ -$ -$ -$ 10-320-516040 Investigations 12,857.92$ 12,609.33$ 15,106.00$ 15,106.00$ 10-320-517010 Operational Supplies 992.98$ 999.95$ -$ -$ Materials & Supplies 19,821.23$ 26,215.74$ 21,406.00$ 21,406.00$ Contractual Services 10-320-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-320-520070 Training And Education -$ -$ -$ -$ 10-320-522020 Professional Services -$ -$ -$ -$ 10-320-522025 Drug Forfeiture - MUSTANG -$ -$ -$ -$ 10-320-523010 Equipment Rent/lease 14,000.00$ 18,000.00$ 12,000.00$ 12,000.00$ 10-320-523020 Building Lease -$ -$ -$ -$ Contractual Services 14,000.00$ 18,000.00$ 12,000.00$ 12,000.00$ Repairs & Maintenance 10-320-541020 Veh Maintenance -$ -$ -$ -$ 10-320-546010 Clothing Expense -$ -$ -$ -$ 10-320-547010 Equipment Maintenance -$ -$ -$ -$ 10-320-547020 Maintenance Agreements -$ -$ -$ -$ Repairs & Maintenance -$ -$ -$ -$ Capital Purchases 10-320-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 320 M.U.S.T.A.N.G.204,075.85$ 246,780.39$ 237,740.92$ 242,675.12$ 65 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 330 Animal Control Personnel Services 10-330-501020 Salaries 299,712.66$ 355,112.06$ 370,091.13$ 394,208.69$ 10-330-501040 Part-time (w\benefits)-$ -$ -$ -$ 10-330-501050 Parttime(w/o Benefits)-$ -$ -$ -$ 10-330-501060 Seasonal Salaries -$ -$ -$ -$ 10-330-501070 Stand-by Plan 3,980.00$ 8,268.76$ 8,600.00$ 8,600.00$ 10-330-501090 Overtime 5,224.88$ 6,924.43$ 2,000.00$ 2,000.00$ 10-330-501095 Overtime Straight Pay 139.45$ 79.09$ -$ -$ 10-330-502010 Social Security 21,547.96$ 26,175.43$ 29,122.87$ 30,967.86$ 10-330-502020 Group Health Insurance 72,365.88$ 75,815.71$ 93,298.71$ 101,449.34$ 10-330-502030 Retirement 29,416.76$ 42,454.51$ 48,728.46$ 47,767.43$ 10-330-502040 Workers Compensation 4,681.08$ 4,681.08$ 4,681.08$ 4,681.08$ 10-330-502050 Life Insurance 349.41$ 375.45$ 456.55$ 487.15$ 10-330-502060 Long Term Disability 865.51$ 921.94$ 1,117.06$ 1,175.12$ 10-330-502070 Employee Assistance Prgm 165.18$ 163.68$ 174.72$ 174.72$ 10-330-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 438,448.77$ 520,972.14$ 558,270.58$ 591,511.39$ Materials & Supplies 10-330-511010 Advertising 1,950.00$ 991.75$ 905.00$ 905.00$ 10-330-511020 Postage 163.60$ 161.95$ 152.00$ 152.00$ 10-330-512010 Printing 1,586.13$ 1,113.14$ 1,860.00$ 1,860.00$ 10-330-512020 Copies -$ -$ -$ -$ 10-330-513010 Office Supplies 1,189.71$ 818.57$ 1,581.00$ 1,581.00$ 10-330-514017 COVID-19 -$ -$ -$ -$ 10-330-514030 Small Tools -$ -$ -$ -$ 10-330-514040 Food 171.37$ 140.94$ 223.00$ 223.00$ 10-330-515040 First Aid Supplies 278.02$ 261.64$ 295.00$ 295.00$ 10-330-517010 Operational Supplies 10,369.66$ 7,877.91$ 11,000.00$ 11,000.00$ Materials & Supplies 15,708.49$ 11,365.90$ 16,016.00$ 16,016.00$ Contractual Services 10-330-520030 Dues And Publications 274.75$ 82.50$ 900.00$ 900.00$ 10-330-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-330-520070 Training And Education 384.23$ 2,094.00$ 2,611.00$ 2,611.00$ 10-330-521040 Medical Claims/services 692.27$ 2,868.20$ 690.00$ 690.00$ 10-330-522020 Professional Services 3,998.23$ 1,877.00$ 4,830.00$ 4,830.00$ 10-330-524010 Trash Collections -$ -$ -$ -$ 10-330-529045 Veterinary Services 40,173.77$ 10,169.83$ 5,208.00$ 5,208.00$ 10-330-529050 Spay & Neuter Program -$ -$ -$ -$ 10-330-529060 Special Sn Program -$ -$ -$ -$ 10-330-529065 Adoption Voucher Program -$ -$ -$ -$ 10-330-529067 Animal Shelter Bricks -$ -$ -$ -$ 10-330-529068 Animal Shelter Donations 16,965.99$ 28,451.25$ -$ -$ Contractual Services 62,489.24$ 45,542.78$ 14,239.00$ 14,239.00$ Utilities 10-330-531010 Electricity 24,101.18$ 23,955.43$ 22,789.00$ 25,067.90$ 10-330-533010 Natural Gas 22,636.35$ 26,889.25$ 21,000.00$ 22,050.00$ 10-330-534010 Telephone 567.18$ 941.09$ 810.00$ 810.00$ 10-330-535010 Water 3,980.39$ 4,209.58$ 3,800.00$ 3,800.00$ Utilities 51,285.10$ 55,995.35$ 48,399.00$ 51,727.90$ Repairs & Maintenance 10-330-540010 Building & Grounds Maint.33,786.28$ 26,975.11$ 15,000.00$ 15,000.00$ 10-330-541020 Veh Maintenance -$ -$ -$ -$ 10-330-541030 Vehicle Wash 540.00$ 540.00$ 540.00$ 540.00$ 10-330-544040 Care Of Animals 51,983.31$ 59,557.94$ 49,290.00$ 49,290.00$ 10-330-544050 Animal Food 5,306.34$ 5,039.54$ 6,603.00$ 6,603.00$ 10-330-545010 Software License/maint 3,023.53$ 2,928.10$ 3,191.00$ 8,087.00$ 10-330-546010 Clothing Expense 1,321.56$ 1,280.12$ 2,325.00$ 2,325.00$ 10-330-546020 Uniform Cleaning -$ -$ -$ -$ 66 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 10-330-547010 Equipment Maintenance 162.95$ 836.17$ 255.00$ 255.00$ 10-330-547020 Maintenance Agreements 360.00$ 510.02$ 360.00$ 1,406.40$ 10-330-547030 Radio Maintenance 81.40$ -$ 60.00$ 60.00$ 10-330-547040 Crematory Maint & Repair 25,298.00$ 61.20$ 1,750.00$ 2,230.00$ Repairs & Maintenance 121,863.37$ 97,728.20$ 79,374.00$ 85,796.40$ Capital Purchases 10-330-572010 Purchase of Vehicles -$ 25,523.00$ 26,800.00$ -$ 10-330-572020 Purchase Of Equipment 20,351.15$ 4,600.00$ -$ -$ 10-330-573030 Purch/improv Land/buildin -$ -$ -$ -$ Capital Purchases 20,351.15$ 30,123.00$ 26,800.00$ -$ Capital Projects 10-330-578069 Animal Shelter -$ -$ -$ -$ Capital Projects -$ -$ -$ -$ 330 Animal Control 710,146.12$ 761,727.37$ 743,098.58$ 759,290.69$ 67 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 390 9-1-1 Police Personnel Services 10-390-501020 Salaries 907,566.38$ 837,407.39$ 1,081,152.51$ 1,053,365.22$ 10-390-501030 Holiday Pay 28,141.87$ 24,992.27$ 38,718.75$ 40,668.88$ 10-390-501050 Parttime(w/o Benefits)-$ -$ -$ -$ 10-390-501060 Seasonal Salaries -$ -$ -$ -$ 10-390-501070 Stand-by Plan -$ 224.10$ -$ -$ 10-390-501090 Overtime 16,911.85$ 59,948.09$ 22,814.00$ 22,814.00$ 10-390-501095 Overtime Straight Pay 1,528.05$ 1,668.06$ 1,850.00$ 500.00$ 10-390-502010 Social Security 68,566.57$ 67,505.46$ 87,556.95$ 85,477.13$ 10-390-502020 Group Health Insurance 196,573.30$ 158,649.62$ 223,648.25$ 232,987.77$ 10-390-502030 Retirement 118,733.27$ 118,502.78$ 152,546.30$ 136,605.11$ 10-390-502040 Workers Compensation 2,719.96$ 2,719.96$ 2,719.96$ 2,719.96$ 10-390-502050 Life Insurance 1,088.35$ 885.18$ 1,332.94$ 1,302.34$ 10-390-502060 Long Term Disability 2,680.25$ 2,189.71$ 3,302.13$ 3,220.09$ 10-390-502070 Employee Assistance Prgm 438.74$ 434.76$ 480.48$ 458.64$ 10-390-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 1,344,948.59$ 1,275,127.38$ 1,616,122.27$ 1,580,119.14$ Materials & Supplies 10-390-511010 Advertising 750.00$ 1,702.50$ 1,400.00$ 1,400.00$ 10-390-512010 Printing -$ -$ -$ -$ 10-390-514017 COVID-19 -$ -$ -$ -$ 10-390-517010 Operational Supplies 9,961.67$ 9,506.53$ 6,800.00$ 6,225.00$ Materials & Supplies 10,711.67$ 11,209.03$ 8,200.00$ 7,625.00$ Contractual Services 10-390-520030 Dues And Publications 267.00$ 220.00$ 558.00$ 558.00$ 10-390-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-390-520070 Training And Education 6,392.88$ 1,460.10$ 5,650.00$ 5,650.00$ 10-390-522020 Professional Services 3,166.87$ 3,432.41$ 4,300.00$ 4,300.00$ 10-390-523010 Equipment Rent/lease 94,091.36$ 75,910.57$ 99,260.00$ 99,260.00$ Contractual Services 103,918.11$ 81,023.08$ 109,768.00$ 109,768.00$ Utilities 10-390-531010 Electricity 11,160.00$ 13,123.04$ 11,160.00$ 12,276.00$ 10-390-533010 Natural Gas 174.47$ 581.24$ 279.00$ 292.95$ 10-390-534010 Telephone -$ -$ -$ -$ 10-390-535010 Water 1,034.75$ 1,566.95$ 837.00$ 837.00$ Utilities 12,369.22$ 15,271.23$ 12,276.00$ 13,405.95$ Repairs & Maintenance 10-390-545010 Software License\maint 35,401.08$ 46,535.53$ 51,200.00$ 53,415.00$ 10-390-546010 Clothing Expense 2,684.96$ 2,119.91$ 5,580.00$ 5,580.00$ 10-390-546020 Uniform Cleaning 2,964.75$ 1,315.80$ 2,976.00$ 2,976.00$ 10-390-547010 Equipment Maintenance 610.12$ 6,031.03$ 4,200.00$ 4,200.00$ 10-390-547020 Maintenance Agreements 67,346.68$ 66,152.16$ 75,000.00$ 79,556.40$ 10-390-547030 Radio Maintenance 668.20$ -$ 4,650.00$ 4,650.00$ Repairs & Maintenance 109,675.79$ 122,154.43$ 143,606.00$ 150,377.40$ Capital Purchases 10-390-572020 Purchase Of Equipment 53,009.72$ 30,545.00$ -$ -$ Capital Purchases 53,009.72$ 30,545.00$ -$ -$ 390 9-1-1 Police 1,634,633.10$ 1,535,330.15$ 1,889,972.27$ 1,861,295.49$ 68 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 400 Fire Department Personnel Services 10-400-501020 Salaries 3,787,834.17$ 4,117,474.61$ 4,989,033.59$ 4,690,038.81$ 10-400-501025 Other Hours -$ -$ -$ -$ 10-400-501030 Holiday Pay 273,127.69$ 333,820.73$ 341,978.12$ 388,303.41$ 10-400-501035 Training & Essential Functions -$ -$ -$ 82,395.68$ 10-400-501050 Parttime(w/o Benefits)-$ -$ -$ -$ 10-400-501080 Step-up Pay 33,195.83$ 32,412.29$ 38,000.00$ 55,733.33$ 10-400-501090 Overtime-FLSA 60,862.12$ 109,657.05$ 45,000.00$ 195,037.45$ 10-400-501092 Overtime-Constant Staffing -$ -$ -$ 187,813.69$ 10-400-501095 Overtime Straight Pay 91,250.21$ 81,053.22$ 40,000.00$ -$ 10-400-502010 Social Security 60,207.34$ 66,590.44$ 69,573.39$ 83,367.55$ 10-400-502020 Group Health Insurance 759,670.34$ 768,468.81$ 871,448.91$ 946,285.13$ 10-400-502030 Retirement 1,958,703.05$ 2,135,082.79$ 2,292,378.67$ 2,805,502.77$ 10-400-502040 Workers Compensation 153,030.95$ 153,030.95$ 153,030.95$ 153,030.95$ 10-400-502050 Life Insurance 4,545.11$ 4,648.48$ 5,068.58$ 5,718.53$ 10-400-502060 Long Term Disability 11,126.00$ 11,406.17$ 12,419.68$ 13,863.74$ 10-400-502070 Employee Assistance Prgm 1,569.14$ 1,554.92$ 1,681.68$ 1,659.84$ 10-400-503010 Awards Program 2,141.75$ 499.02$ 1,600.00$ 1,500.00$ Personnel Services 7,197,263.70$ 7,815,699.48$ 8,861,213.57$ 9,610,250.88$ Materials & Supplies 10-400-511010 Advertising 485.50$ 145.25$ 300.00$ 300.00$ 10-400-511020 Postage 109.73$ 230.78$ 120.00$ 120.00$ 10-400-512010 Printing 541.00$ 550.22$ 700.00$ 600.00$ 10-400-512020 Copies -$ -$ 50.00$ 50.00$ 10-400-512030 Photographic Supplies -$ -$ -$ -$ 10-400-513010 Office Supplies 1,329.80$ 1,204.66$ 1,395.00$ 1,395.00$ 10-400-514010 Gas 56,793.10$ 93,400.66$ 61,175.00$ 91,180.00$ 10-400-514017 COVID-19 66,058.66$ 10,069.27$ -$ -$ 10-400-514020 Chemicals 538.80$ 100.00$ 900.00$ 900.00$ 10-400-514030 Small Tools 4,960.16$ 4,398.09$ 6,000.00$ 6,000.00$ 10-400-514040 Food 469.32$ -$ -$ -$ 10-400-515040 First Aid Supplies 676.97$ 3,211.62$ 2,100.00$ 2,100.00$ 10-400-517010 Operational Supplies 15,555.55$ 11,969.15$ 18,000.00$ 18,000.00$ Materials & Supplies 147,518.59$ 125,279.70$ 90,740.00$ 120,645.00$ Contractual Services 10-400-520030 Dues And Publications 2,799.98$ 3,582.09$ 3,400.00$ 3,400.00$ 10-400-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-400-520060 Wellness Program -$ -$ -$ -$ 10-400-520070 Training And Education 29,268.86$ 31,859.53$ 32,000.00$ 34,000.00$ 10-400-520080 Tuition Reimbursement 7,452.00$ 7,422.00$ 7,500.00$ 7,500.00$ 10-400-520085 Traing-Home Land Security -$ -$ -$ -$ 10-400-521040 Medical Claims/services 35,200.60$ 34,944.00$ 40,000.00$ 40,000.00$ 10-400-522020 Professional Services 1,540.00$ 2,067.73$ 3,000.00$ 3,000.00$ 10-400-523010 Equipment Rent/lease 47.00$ -$ 100.00$ 100.00$ 10-400-524010 Trash Collections 137.76$ -$ 93.00$ 93.00$ 10-400-529010 Special Events 7,307.25$ 5,416.29$ 5,000.00$ 5,000.00$ 10-400-529040 Child Safety Seat Pass-through 1,368.31$ 1,960.00$ 2,500.00$ 2,500.00$ Contractual Services 85,121.76$ 87,251.64$ 93,593.00$ 95,593.00$ Utilities 10-400-531010 Electricity 37,035.51$ 39,119.35$ 35,000.00$ 38,500.00$ 10-400-533010 Natural Gas 14,701.37$ 21,752.35$ 17,670.00$ 20,000.00$ 10-400-534010 Telephone 24,204.33$ 25,243.39$ 25,984.20$ 25,984.20$ 10-400-535010 Water 11,170.45$ 11,747.18$ 12,000.00$ 12,000.00$ Utilities 87,111.66$ 97,862.27$ 90,654.20$ 96,484.20$ Repairs & Maintenance 10-400-540010 Building & Grounds Maint.193,011.04$ 83,613.54$ 90,000.00$ 90,000.00$ 10-400-541030 Vehicle Wash -$ -$ -$ -$ 10-400-546010 Clothing Expense 51,069.47$ 111,895.89$ 95,000.00$ 98,000.00$ 69 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 10-400-546020 Uniform Cleaning 226.00$ 196.00$ 500.00$ 500.00$ 10-400-547010 Equipment Maintenance 18,748.57$ 15,870.92$ 20,000.00$ 20,000.00$ 10-400-547020 Maintenance Agreements 33,244.49$ 37,132.25$ 39,487.50$ 39,487.20$ 10-400-547030 Radio Maintenance 20,505.95$ 17,315.87$ 20,925.00$ 20,925.00$ Repairs & Maintenance 316,805.52$ 266,024.47$ 265,912.50$ 268,912.20$ Capital Purchases 10-400-572010 Purchase Of Vehicles -$ -$ -$ 42,891.00$ 10-400-572011 Purchase of Vehicles-Lease Pmt -$ -$ -$ -$ 10-400-572020 Purchase Of Equipment 106,085.78$ 1,719.69$ -$ -$ 10-400-572021 Purchase of Equipment-ONE TIME -$ 37,866.75$ -$ -$ 10-400-572022 Fitness-ONE TIME -$ -$ -$ -$ 10-400-572060 Fire Grant Equip/gear -$ -$ -$ -$ 10-400-573030 Purch/improv Land/buildin -$ -$ -$ -$ 10-400-575004 Fire Apparatus -$ -$ -$ -$ Capital Purchases 106,085.78$ 39,586.44$ -$ 42,891.00$ 400 Fire Department 7,939,907.01$ 8,431,704.00$ 9,402,113.27$ 10,234,776.28$ 70 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 401 Fire Museum Utilities 10-401-531010 Electricity 487.24$ 2,233.26$ 1,700.00$ 1,900.00$ 10-401-533010 Natural Gas 439.77$ -$ -$ -$ 10-401-535010 Water 187.16$ 473.85$ -$ 300.00$ Utilities 1,114.17$ 2,707.11$ 1,700.00$ 2,200.00$ Repairs & Maintenance 10-401-540010 Building & Grounds Maint.-$ -$ -$ -$ Repairs & Maintenance -$ -$ -$ -$ 401 Fire Museum 1,114.17$ 2,707.11$ 1,700.00$ 2,200.00$ 71 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 520 Plan & Protect Svcs-Admin Personnel Services 10-520-501020 Salaries 219,642.07$ 236,793.52$ 240,205.46$ 247,045.96$ 10-520-501040 Part-time (w\benefits)-$ -$ -$ -$ 10-520-501050 Parttime(w/o Benefits)-$ -$ -$ -$ 10-520-501090 Overtime -$ -$ -$ -$ 10-520-501095 Overtime Straight Pay -$ -$ -$ -$ 10-520-502010 Social Security 16,510.66$ 17,252.50$ 18,375.72$ 18,899.02$ 10-520-502020 Group Health Insurance 27,816.17$ 40,149.80$ 52,232.32$ 57,799.07$ 10-520-502030 Retirement 25,335.26$ 28,656.88$ 30,746.30$ 29,151.42$ 10-520-502040 Workers Compensation 196.90$ 196.90$ 196.90$ 196.90$ 10-520-502050 Life Insurance 256.75$ 260.09$ 296.21$ 303.55$ 10-520-502060 Long Term Disability 561.28$ 558.91$ 636.77$ 660.64$ 10-520-502070 Employee Assistance Prgm 61.93$ 61.36$ 87.36$ 87.36$ 10-520-503010 Awards Program -$ -$ -$ -$ Personnel Services 290,381.02$ 323,929.96$ 342,777.04$ 354,143.92$ Materials & Supplies 10-520-511010 Advertising -$ -$ 100.00$ 100.00$ 10-520-511020 Postage 77.11$ 294.74$ 75.00$ 75.00$ 10-520-512010 Printing -$ -$ -$ -$ 10-520-512020 Copies 0.07$ -$ -$ -$ 10-520-512030 Photographic Supplies -$ -$ -$ -$ 10-520-513010 Office Supplies 1,092.59$ 705.49$ 850.00$ 850.00$ 10-520-514010 Gas 10,982.22$ 16,111.63$ 12,975.00$ 16,490.00$ 10-520-514017 COVID-19 24,855.61$ -$ -$ -$ 10-520-514030 Small Tools -$ -$ -$ -$ 10-520-515040 First Aid Supplies -$ -$ -$ -$ 10-520-517010 Operational Supplies 577.43$ 286.72$ 500.00$ 500.00$ Materials & Supplies 37,585.03$ 17,398.58$ 14,500.00$ 18,015.00$ Contractual Services 10-520-520030 Dues And Publications 1,255.00$ 1,464.85$ 1,200.00$ 1,200.00$ 10-520-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-520-520070 Training And Education 475.85$ 183.34$ 1,800.00$ 1,800.00$ 10-520-522020 Professional Services 388.00$ 8,392.21$ 3,000.00$ 3,000.00$ Contractual Services 2,118.85$ 10,040.40$ 6,000.00$ 6,000.00$ Utilities 10-520-534010 Telephone -$ -$ -$ -$ Utilities -$ -$ -$ -$ Repairs & Maintenance 10-520-547010 Equipment Maintenance -$ -$ -$ -$ 10-520-547020 Maintenance Agreements 934.24$ 38,672.03$ 29,089.01$ 34,902.55$ Repairs & Maintenance 934.24$ 38,672.03$ 29,089.01$ 34,902.55$ Capital Purchases 10-520-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 520 Plan & Protect Svcs-Admin 331,019.14$ 390,040.97$ 392,366.05$ 413,061.47$ 72 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 521 Plan & Protect Svcs-Planning Personnel Services 10-521-501020 Salaries 99,337.70$ 101,957.78$ 51,408.78$ 93,573.53$ 10-521-501040 Part-time (w\benefits)-$ -$ -$ -$ 10-521-501050 Parttime(w/o Benefits)-$ -$ -$ -$ 10-521-501060 Seasonal Salaries -$ -$ -$ -$ 10-521-501090 Overtime -$ -$ -$ -$ 10-521-501095 Overtime Straight Pay -$ -$ -$ -$ 10-521-502010 Social Security 7,435.29$ 7,614.71$ 3,932.77$ 7,158.38$ 10-521-502020 Group Health Insurance 13,807.46$ 15,868.06$ 9,239.72$ 16,621.90$ 10-521-502030 Retirement 9,748.33$ 11,967.62$ 6,580.32$ 11,041.68$ 10-521-502040 Workers Compensation 158.35$ 158.35$ 158.35$ 158.35$ 10-521-502050 Life Insurance 105.34$ 115.47$ 62.42$ 115.06$ 10-521-502060 Long Term Disability 261.70$ 287.06$ 156.03$ 285.42$ 10-521-502070 Employee Assistance Prgm 55.75$ 55.24$ 15.29$ 32.76$ 10-521-503010 Awards Program -$ -$ -$ -$ Personnel Services 130,909.92$ 138,024.29$ 71,553.68$ 128,987.08$ Materials & Supplies 10-521-511010 Advertising 3,464.00$ 3,806.50$ 3,336.00$ 3,336.00$ 10-521-511020 Postage 135.63$ 89.36$ 500.00$ 500.00$ 10-521-512010 Printing -$ -$ -$ -$ 10-521-512020 Copies -$ -$ -$ -$ 10-521-512030 Photographic Supplies -$ -$ -$ -$ 10-521-513010 Office Supplies 632.93$ 431.88$ 800.00$ 800.00$ 10-521-514017 COVID-19 -$ -$ -$ -$ 10-521-514040 Food -$ -$ 200.00$ 200.00$ 10-521-515040 First Aid Supplies -$ -$ -$ -$ 10-521-517010 Operational Supplies 560.43$ 1,080.96$ 1,500.00$ 1,500.00$ Materials & Supplies 4,792.99$ 5,408.70$ 6,336.00$ 6,336.00$ Contractual Services 10-521-520030 Dues And Publications 14,042.49$ 14,376.45$ 13,220.00$ 14,209.68$ 10-521-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-521-520070 Training And Education 426.77$ 2,172.24$ 1,500.00$ 1,500.00$ 10-521-520080 Tuition Reimbursement -$ -$ -$ -$ 10-521-522020 Professional Services -$ -$ -$ -$ 10-521-523010 Equipment Rent/lease -$ -$ -$ -$ Contractual Services 14,469.26$ 16,548.69$ 14,720.00$ 15,709.68$ Utilities 10-521-534010 Telephone -$ -$ -$ -$ Utilities -$ -$ -$ -$ Repairs & Maintenance 10-521-541030 Vehicle Wash -$ -$ -$ -$ 10-521-547020 Maintenance Agreements 1,534.79$ 1,220.14$ 1,271.00$ 1,335.00$ Repairs & Maintenance 1,534.79$ 1,220.14$ 1,271.00$ 1,335.00$ Capital Purchases 10-521-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 521 Plan & Protect Svcs-Planning 151,706.96$ 161,201.82$ 93,880.68$ 152,367.76$ 73 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 522 Plan & Protect Svcs-MPO Personnel Services 10-522-501020 Salaries 122,933.77$ 113,851.91$ 130,387.94$ 109,870.24$ 10-522-501050 Parttime(w/o Benefits)-$ -$ -$ -$ 10-522-501090 Overtime -$ 272.67$ -$ -$ 10-522-501095 Overtime Straight Pay -$ -$ -$ -$ 10-522-502010 Social Security 9,325.41$ 8,656.83$ 9,974.68$ 8,405.07$ 10-522-502020 Group Health Insurance 18,553.82$ 15,511.91$ 20,902.54$ 16,621.90$ 10-522-502030 Retirement 15,782.87$ 14,820.10$ 16,689.66$ 12,964.69$ 10-522-502040 Workers Compensation 102.55$ 102.55$ 102.55$ 102.55$ 10-522-502050 Life Insurance 148.26$ 125.98$ 161.04$ 135.86$ 10-522-502060 Long Term Disability 367.48$ 312.55$ 397.13$ 335.28$ 10-522-502070 Employee Assistance Prgm 47.48$ 47.04$ 50.23$ 32.76$ Personnel Services 167,261.64$ 153,701.54$ 178,665.77$ 148,468.35$ Materials & Supplies 10-522-511010 Advertising 1,289.00$ 546.05$ 2,600.00$ 2,600.00$ 10-522-511020 Postage 107.61$ -$ 300.00$ 300.00$ 10-522-512010 Printing -$ -$ 200.00$ 200.00$ 10-522-512020 Copies -$ 0.04$ 200.00$ 200.00$ 10-522-513010 Office Supplies 577.73$ 154.40$ 1,000.00$ 1,000.00$ 10-522-514017 COVID-19 -$ -$ -$ -$ 10-522-514040 Food -$ 460.19$ 300.00$ 300.00$ 10-522-517010 Operational Supplies 21.13$ 88.45$ 1,000.00$ 1,000.00$ Materials & Supplies 1,995.47$ 1,249.13$ 5,600.00$ 5,600.00$ Contractual Services 10-522-520030 Dues And Publications 616.00$ 1,935.84$ 1,500.00$ 1,500.00$ 10-522-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-522-520070 Training And Education 37.50$ 20.00$ 4,500.00$ 4,500.00$ 10-522-520080 Tuition Reimbursement -$ -$ 3,000.00$ 3,000.00$ 10-522-522020 Professional Services 32,000.00$ 59,906.60$ 80,000.00$ 30,000.00$ 10-522-523010 Equipment Rent/lease -$ -$ -$ -$ Contractual Services 32,653.50$ 61,862.44$ 89,000.00$ 39,000.00$ Utilities 10-522-534010 Telephone -$ -$ -$ -$ Utilities -$ -$ -$ -$ Repairs & Maintenance 10-522-541030 Vehicle Wash -$ -$ -$ -$ 10-522-547010 Equipment Maintenance -$ -$ -$ -$ 10-522-547020 Maintenance Agreements 2,040.33$ 1,209.71$ 2,400.00$ 2,400.00$ 10-522-547030 Radio Maintenance -$ -$ -$ -$ Repairs & Maintenance 2,040.33$ 1,209.71$ 2,400.00$ 2,400.00$ Capital Purchases 10-522-572020 Purchase Of Equipment -$ -$ 3,400.00$ 3,400.00$ Capital Purchases -$ -$ 3,400.00$ 3,400.00$ 522 Plan & Protect Svcs-MPO 203,950.94$ 218,022.82$ 279,065.77$ 198,868.35$ 74 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 530 Plan & Protect Svc-Redev/Grant Personnel Services 10-530-501020 Salaries 67,419.29$ 84,457.46$ 113,675.28$ 57,845.53$ 10-530-501050 Parttime (w/o Benefits)-$ -$ -$ -$ 10-530-501090 Overtime -$ -$ -$ -$ 10-530-502010 Social Security 4,577.22$ 6,333.05$ 8,696.19$ -$ 10-530-502020 Group Health Insurance 13,074.87$ 11,193.83$ 25,767.93$ -$ 10-530-502030 Retirement 7,310.88$ 10,754.55$ 14,550.48$ -$ 10-530-502040 Workers Compensation 58.08$ 58.08$ 86.30$ 145.11$ 10-530-502050 Life Insurance 80.35$ 90.61$ 140.44$ -$ 10-530-502060 Long Term Disability 198.15$ 223.67$ 344.86$ -$ 10-530-502070 Employee Assistance Prgm 23.28$ 20.44$ 51.96$ -$ Personnel Services 92,742.12$ 113,131.69$ 163,313.44$ 57,990.64$ Materials & Supplies 10-530-511010 Advertising 521.50$ 1,820.00$ 540.00$ 415.00$ 10-530-511020 Postage 48.47$ 110.02$ 150.00$ 100.00$ 10-530-512010 Printing -$ -$ -$ -$ 10-530-512020 Copies -$ 1.16$ -$ -$ 10-530-513010 Office Supplies 362.27$ 747.04$ 110.00$ 100.00$ 10-530-514017 COVID-19 -$ -$ -$ -$ 10-530-517010 Operational Supplies 1,066.21$ 3,069.24$ 580.00$ 470.00$ Materials & Supplies 1,998.45$ 5,747.46$ 1,380.00$ 1,085.00$ Contractual Services 10-530-520030 Dues And Publications 295.00$ 1,363.56$ 500.00$ 250.00$ 10-530-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-530-520070 Training And Education 1,054.54$ 4,556.76$ 2,000.00$ 4,500.00$ 10-530-522020 Professional Services -$ -$ -$ -$ 10-530-524020 Recycle Collect/process -$ -$ -$ -$ 10-530-524024 Mid-Mo Solid Wast Mgmt Dist -$ -$ -$ -$ 10-530-524025 Glass Recycling -$ 2,384.48$ 5,000.00$ 5,000.00$ 10-530-524026 Household Hazardous Waste 6,370.67$ 22,962.62$ 19,000.00$ 23,000.00$ 10-530-524027 Portable Recycling -$ -$ -$ -$ 10-530-524028 Misc Recycling 1,163.60$ -$ -$ -$ 10-530-524029 Recycling Education -$ -$ 9,000.00$ 9,000.00$ 10-530-526060 Refund of Grant Proceeds -$ 78,457.55$ -$ -$ 10-530-528085 Fair Housing Assistance Prog -$ -$ -$ -$ Contractual Services 8,883.81$ 109,724.97$ 35,500.00$ 41,750.00$ Utilities 10-530-534010 Telephone -$ -$ -$ -$ Utilities -$ -$ -$ -$ Repairs & Maintenance 10-530-541030 Vehicle Wash -$ -$ -$ -$ 10-530-547020 Maintenance Agreements 539.26$ -$ 672.02$ 1,741.02$ Repairs & Maintenance 539.26$ -$ 672.02$ 1,741.02$ Other Operating Expenses 10-530-550020 NRA-Residential 54,730.54$ 37,406.51$ 40,000.00$ 40,000.00$ 10-530-550030 NRA-Commercial Facade 7,451.25$ 12,000.00$ 19,500.00$ 19,500.00$ 10-530-550031 Historic Preservation Grant -$ 10,016.33$ -$ -$ 10-530-550032 NRA-Rental Facade 1,972.73$ 135.00$ 15,000.00$ 15,000.00$ 10-530-550033 HPF Grant-Structural Survey -$ 28,000.00$ -$ -$ 10-530-550035 Old Town Redev Committee -$ -$ -$ -$ 10-530-550037 Historic Preservation Comm -$ 68.00$ 1,200.00$ 200.00$ 10-530-550039 Historic Preservation Grant -$ 10,016.33$ -$ -$ 10-530-550050 Neighb Stablization Prog -$ -$ -$ -$ 10-530-550055 HERO -$ -$ -$ -$ 10-530-550060 MSP -$ -$ -$ -$ 10-530-550066 HPF-Historic Context -$ 42,516.34$ -$ -$ 10-530-550067 HPF PBruhn Revitalization -$ -$ -$ -$ 75 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 10-530-550090 Hazard Mitigation -$ -$ -$ -$ Other Operating Expenses 64,154.52$ 140,158.51$ 75,700.00$ 74,700.00$ 530 Plan & Protect Svc-Redev/Grant 168,318.16$ 368,762.63$ 276,565.46$ 177,266.66$ 76 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 532 Plan & Protect Svcs-Env Health Personnel Services 10-532-501020 Salaries 183,296.16$ 198,955.49$ 194,879.84$ 217,232.39$ 10-532-501050 Parttime (w/o Benefits)-$ -$ -$ -$ 10-532-501060 Seasonal Salaries -$ -$ -$ -$ 10-532-501070 Stand-by Plan -$ -$ -$ -$ 10-532-501090 Overtime -$ -$ -$ -$ 10-532-501095 Overtime Straight Pay -$ -$ -$ -$ 10-532-502010 Social Security 12,732.40$ 13,900.25$ 14,908.31$ 16,618.28$ 10-532-502020 Group Health Insurance 34,146.48$ 35,837.20$ 39,644.71$ 44,266.53$ 10-532-502030 Retirement 23,532.86$ 26,337.19$ 24,944.62$ 25,633.42$ 10-532-502040 Workers Compensation 3,753.42$ 3,753.42$ 3,753.42$ 3,753.42$ 10-532-502050 Life Insurance 219.00$ 226.94$ 238.68$ 266.83$ 10-532-502060 Long Term Disability 545.10$ 563.12$ 592.66$ 661.06$ 10-532-502070 Employee Assistance Prgm 61.93$ 61.36$ 65.52$ 65.52$ 10-532-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 258,287.35$ 279,634.97$ 279,027.76$ 308,497.45$ Materials & Supplies 10-532-511010 Advertising 45.00$ -$ 90.00$ 90.00$ 10-532-511020 Postage 59.39$ 119.24$ 150.00$ 150.00$ 10-532-512010 Printing -$ -$ 20.00$ 20.00$ 10-532-512020 Copies -$ -$ -$ -$ 10-532-512030 Photographic Supplies -$ -$ -$ -$ 10-532-513010 Office Supplies 1,307.63$ 819.87$ 1,300.00$ 1,300.00$ 10-532-514017 COVID-19 -$ -$ -$ -$ 10-532-514030 Small Tools -$ -$ 50.00$ 50.00$ 10-532-515030 Insect Control -$ -$ -$ -$ 10-532-515040 First Aid Supplies -$ -$ 15.00$ 15.00$ 10-532-517010 Operational Supplies 937.83$ 573.55$ 1,000.00$ 1,000.00$ Materials & Supplies 2,349.85$ 1,512.66$ 2,625.00$ 2,625.00$ Contractual Services 10-532-520030 Dues And Publications 628.00$ 902.00$ 900.00$ 900.00$ 10-532-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-532-520070 Training And Education 75.00$ 96.99$ 1,000.00$ 1,000.00$ 10-532-521040 Medical Claims/services -$ -$ -$ -$ 10-532-522020 Professional Services -$ 4,996.70$ -$ -$ 10-532-523010 Equipment Rent/lease -$ -$ -$ -$ 10-532-524020 Recycle Collect/process -$ -$ -$ -$ 10-532-524025 Glass Recycling -$ -$ -$ -$ 10-532-524026 Household Hazardous Waste -$ -$ -$ -$ 10-532-524027 INACTIVE - Portable Recycling -$ -$ -$ -$ 10-532-524028 Misc Recycling -$ -$ -$ -$ 10-532-524030 Compost Services 196,800.00$ 199,200.00$ 201,600.00$ 194,400.00$ 10-532-529010 Special Events 145.10$ 600.00$ 600.00$ 600.00$ 10-532-529020 Historic Preservation Com -$ -$ -$ -$ Contractual Services 197,648.10$ 205,795.69$ 204,100.00$ 196,900.00$ Utilities 10-532-534010 Telephone -$ 1,144.29$ 1,200.00$ 1,500.00$ Utilities -$ 1,144.29$ 1,200.00$ 1,500.00$ Repairs & Maintenance 10-532-540060 Cemetery Maintenance 34,749.22$ 39,901.47$ 37,750.00$ 39,000.00$ 10-532-540065 Cemetery Restoration -$ -$ -$ -$ 10-532-541030 Vehicle Wash 1,284.00$ 1,284.00$ 1,290.00$ 1,290.00$ 10-532-546010 Clothing Expense 1,044.42$ 1,042.97$ 1,080.00$ 1,080.00$ 10-532-547010 Equipment Maintenance -$ -$ 40.00$ 40.00$ 10-532-547020 Maintenance Agreements 1,035.74$ 1,312.70$ 910.00$ 910.00$ 10-532-547030 Radio Maintenance -$ -$ -$ -$ Repairs & Maintenance 38,113.38$ 43,541.14$ 41,070.00$ 42,320.00$ 77 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget Capital Purchases 10-532-572010 Purchase of Vehicles -$ -$ -$ -$ 10-532-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 532 Plan & Protect Svcs-Env Health 496,398.68$ 531,628.75$ 528,022.76$ 551,842.45$ 78 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 533 PPS - Prop Maint/Code Enforce Personnel Services 10-533-501020 Salaries 174,348.72$ 182,605.64$ 164,815.30$ 167,225.57$ 10-533-501050 Parttime(w/o Benefits)22,226.05$ 13,196.64$ 20,000.00$ 20,000.00$ 10-533-501060 Seasonal Salaries 2,833.60$ 9,890.52$ -$ -$ 10-533-501090 Overtime -$ -$ -$ -$ 10-533-501095 Overtime Straight Pay -$ -$ -$ -$ 10-533-502010 Social Security 14,683.81$ 15,157.44$ 14,138.32$ 14,322.76$ 10-533-502020 Group Health Insurance 31,240.11$ 29,997.51$ 30,239.78$ 27,353.91$ 10-533-502030 Retirement 22,608.87$ 23,922.25$ 21,096.27$ 19,732.62$ 10-533-502040 Workers Compensation 2,257.38$ 2,257.38$ 2,257.38$ 2,257.38$ 10-533-502050 Life Insurance 191.43$ 186.45$ 203.81$ 206.86$ 10-533-502060 Long Term Disability 525.99$ 513.78$ 505.89$ 511.71$ 10-533-502070 Employee Assistance Prgm 72.26$ 71.60$ 65.52$ 65.52$ Personnel Services 270,988.22$ 277,799.21$ 253,322.27$ 251,676.33$ Materials & Supplies 10-533-511010 Advertising 168.00$ 181.88$ 100.00$ 100.00$ 10-533-511020 Postage 1,230.47$ 1,418.65$ 1,800.00$ 1,800.00$ 10-533-512010 Printing -$ 509.50$ 300.00$ 300.00$ 10-533-512020 Copies -$ -$ -$ -$ 10-533-512030 Photographic Supplies -$ -$ -$ -$ 10-533-513010 Office Supplies 1,000.00$ 467.07$ 1,000.00$ 1,000.00$ 10-533-514017 COVID-19 701.37$ -$ -$ -$ 10-533-514030 Small Tools 115.99$ -$ 125.00$ 125.00$ 10-533-515040 First Aid Supplies -$ -$ 15.00$ 15.00$ 10-533-517010 Operational Supplies 1,383.90$ 1,209.38$ 1,350.00$ 1,350.00$ Materials & Supplies 4,599.73$ 3,786.48$ 4,690.00$ 4,690.00$ Contractual Services 10-533-520030 Dues And Publications 792.00$ 255.00$ 500.00$ 500.00$ 10-533-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-533-520070 Training And Education 525.54$ 761.02$ 1,200.00$ 1,200.00$ 10-533-520080 Tuition Reimbursement -$ 650.50$ -$ -$ 10-533-522019 Demo-Grant Funded -$ -$ -$ -$ 10-533-522020 Professional Services -$ 160.00$ -$ -$ 10-533-522021 Abatement 35,131.58$ 33,007.87$ 10,000.00$ 10,000.00$ 10-533-522022 Demo 197,066.43$ 167,348.97$ 20,000.00$ 20,000.00$ 10-533-522031 Dangerous Bldg Escrow Expenses -$ -$ -$ -$ 10-533-522070 Legal Services -$ -$ -$ -$ 10-533-523010 Equipment Rent/lease -$ -$ -$ -$ 10-533-529020 Historic Preservation Comm -$ -$ -$ -$ Contractual Services 233,515.55$ 202,183.36$ 31,700.00$ 31,700.00$ Utilities 10-533-534010 Telephone 2,789.00$ 3,128.40$ 3,701.40$ 3,701.40$ Utilities 2,789.00$ 3,128.40$ 3,701.40$ 3,701.40$ Repairs & Maintenance 10-533-541030 Vehicle Wash 270.00$ 270.00$ 270.00$ 270.00$ 10-533-546010 Clothing Expense 1,243.52$ 597.28$ 1,280.00$ 1,280.00$ 10-533-547010 Equipment Maintenance -$ -$ 30.00$ 30.00$ 10-533-547020 Maintenance Agreements 4,899.24$ 1,189.63$ 1,271.00$ 1,271.00$ 10-533-547030 Radio Maintenance -$ -$ -$ -$ Repairs & Maintenance 6,412.76$ 2,056.91$ 2,851.00$ 2,851.00$ Capital Purchases 10-533-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 533 PPS - Prop Maint/Code Enforce 518,305.26$ 488,954.36$ 296,264.67$ 294,618.73$ 79 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 534 Plan & Protect Svcs-Bldg Regs Personnel Services 10-534-501020 Salaries 243,206.63$ 306,635.38$ 305,507.76$ 325,779.08$ 10-534-501050 Parttime(w/o Benefits)195.00$ -$ 15,900.00$ 15,900.00$ 10-534-501060 Seasonal Salaries 14,421.30$ 12,044.85$ -$ -$ 10-534-501090 Overtime -$ -$ -$ -$ 10-534-501095 Overtime Straight Pay -$ -$ -$ -$ 10-534-502010 Social Security 18,308.71$ 22,229.02$ 24,587.69$ 26,138.45$ 10-534-502020 Group Health Insurance 55,058.84$ 68,966.97$ 79,982.22$ 88,283.39$ 10-534-502030 Retirement 30,777.72$ 40,460.73$ 39,104.99$ 38,441.93$ 10-534-502040 Workers Compensation 4,756.07$ 4,756.07$ 4,756.07$ 4,756.07$ 10-534-502050 Life Insurance 286.30$ 348.64$ 374.54$ 399.02$ 10-534-502060 Long Term Disability 708.68$ 866.92$ 929.35$ 991.38$ 10-534-502070 Employee Assistance Prgm 123.88$ 122.76$ 109.20$ 109.20$ 10-534-503020 Unemployment Compensation 2,600.00$ 3,200.00$ -$ -$ Personnel Services 370,443.13$ 459,631.34$ 471,251.82$ 500,798.52$ Materials & Supplies 10-534-511010 Advertising 725.30$ -$ 100.00$ 100.00$ 10-534-511020 Postage 719.86$ 558.78$ 1,100.00$ 1,100.00$ 10-534-512010 Printing -$ 180.47$ 100.00$ 100.00$ 10-534-512020 Copies -$ -$ -$ -$ 10-534-512030 Photographic Supplies -$ -$ -$ -$ 10-534-513010 Office Supplies 1,065.00$ 968.66$ 900.00$ 900.00$ 10-534-514017 COVID-19 7,406.20$ -$ -$ -$ 10-534-514030 Small Tools 48.98$ 132.86$ 100.00$ 100.00$ 10-534-515040 First Aid Supplies -$ -$ 15.00$ 15.00$ 10-534-517010 Operational Supplies 1,066.00$ 127.98$ 1,800.00$ 1,800.00$ Materials & Supplies 11,031.34$ 1,968.75$ 4,115.00$ 4,115.00$ Contractual Services 10-534-520030 Dues And Publications 1,505.74$ 2,455.45$ 2,500.00$ 2,500.00$ 10-534-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-534-520070 Training And Education 2,322.20$ 5,863.49$ 5,000.00$ 6,000.00$ 10-534-522020 Professional Services -$ -$ -$ -$ 10-534-522021 Abatement -$ -$ -$ -$ 10-534-522022 Demo -$ -$ -$ -$ 10-534-522070 Legal Services -$ -$ -$ -$ 10-534-523010 Equipment Rent/lease -$ -$ -$ -$ 10-534-529020 Historic Preservation Comm -$ -$ -$ -$ Contractual Services 3,827.94$ 8,318.94$ 7,500.00$ 8,500.00$ Utilities 10-534-534010 Telephone 2,863.56$ 3,706.48$ 3,060.00$ 3,060.00$ Utilities 2,863.56$ 3,706.48$ 3,060.00$ 3,060.00$ Repairs & Maintenance 10-534-541030 Vehicle Wash 270.00$ 270.00$ 270.00$ 270.00$ 10-534-546010 Clothing Expense 1,174.26$ 1,407.11$ 1,400.00$ 1,400.00$ 10-534-547010 Equipment Maintenance -$ 340.00$ 20.00$ 20.00$ 10-534-547020 Maintenance Agreements 892.62$ 960.33$ 988.00$ 1,320.00$ 10-534-547030 Radio Maintenance -$ -$ -$ -$ Repairs & Maintenance 2,336.88$ 2,977.44$ 2,678.00$ 3,010.00$ Capital Purchases 10-534-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 534 Plan & Protect Svcs-Bldg Regs 390,502.85$ 476,602.95$ 488,604.82$ 519,483.52$ 80 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 535 Public Works-Central Maintenan Personnel Services 10-535-501020 Salaries 360,379.96$ 394,544.99$ 385,451.24$ 432,501.41$ 10-535-501040 Part-time (w\benefits)-$ -$ -$ -$ 10-535-501050 Parttime(w/o Benefits)2,047.12$ 575.59$ 4,000.00$ 4,000.00$ 10-535-501070 Stand-by Plan -$ -$ -$ -$ 10-535-501090 Overtime 3,893.25$ 3,476.32$ 4,500.00$ 4,500.00$ 10-535-501095 Overtime Straight Pay 336.39$ 184.87$ 500.00$ 500.00$ 10-535-502010 Social Security 26,475.95$ 29,273.15$ 30,175.52$ 33,774.86$ 10-535-502020 Group Health Insurance 77,168.97$ 72,798.55$ 79,635.09$ 87,782.78$ 10-535-502030 Retirement 46,809.03$ 52,374.30$ 49,977.76$ 51,625.17$ 10-535-502040 Workers Compensation 4,469.36$ 4,469.36$ 4,469.36$ 4,469.36$ 10-535-502050 Life Insurance 435.75$ 447.07$ 472.46$ 531.22$ 10-535-502060 Long Term Disability 1,077.06$ 1,112.52$ 1,177.64$ 1,321.62$ 10-535-502070 Employee Assistance Prgm 144.51$ 143.20$ 152.88$ 152.88$ 10-535-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 523,237.35$ 559,399.92$ 560,511.95$ 621,159.30$ Materials & Supplies 10-535-511010 Advertising -$ -$ 80.00$ 80.00$ 10-535-511020 Postage 2.00$ 2.25$ 50.00$ 50.00$ 10-535-512020 Copies -$ -$ 10.00$ 10.00$ 10-535-513010 Office Supplies 1,850.70$ 645.68$ 1,000.00$ 1,000.00$ 10-535-514011 Gas, Oil, & Antifreeze -$ -$ -$ -$ 10-535-514017 COVID-19 -$ -$ -$ -$ 10-535-514030 Small Tools 2,422.82$ 5,216.31$ 6,000.00$ 6,000.00$ 10-535-517010 Operational Supplies 6,113.54$ 8,873.86$ 6,000.00$ 6,000.00$ Materials & Supplies 10,389.06$ 14,738.10$ 13,140.00$ 13,140.00$ Contractual Services 10-535-520030 Dues And Publications 180.00$ 185.00$ 350.00$ 350.00$ 10-535-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-535-520070 Training And Education -$ 184.00$ 1,500.00$ 1,000.00$ 10-535-521005 Tank Insurance 500.00$ 500.00$ 500.00$ 500.00$ 10-535-521040 Medical Claims/services -$ -$ -$ -$ 10-535-523010 Equipment Rent/lease -$ -$ -$ -$ 10-535-524010 Trash Collections -$ -$ -$ -$ Contractual Services 680.00$ 869.00$ 2,350.00$ 1,850.00$ Utilities 10-535-531010 Electricity 5,971.03$ 6,505.98$ 6,560.00$ 7,216.00$ 10-535-533010 Natural Gas 2,140.28$ 2,928.97$ 3,000.00$ 3,150.00$ 10-535-534010 Telephone 34.00$ 327.65$ 220.00$ 220.00$ 10-535-535010 Water 1,236.80$ 1,273.10$ 1,442.00$ 1,442.00$ Utilities 9,382.11$ 11,035.70$ 11,222.00$ 12,028.00$ Repairs & Maintenance 10-535-540010 Building & Grounds Maint.20,196.02$ 16,496.66$ 10,000.00$ 10,000.00$ 10-535-541010 Veh & Equip Parts Etc 598,401.53$ 613,279.62$ 393,400.00$ 503,651.77$ 10-535-541015 Vehicle Hail Damage Repair 130,929.59$ 24,360.36$ -$ -$ 10-535-546010 Clothing Expense 9,148.43$ 10,860.22$ 9,000.00$ 10,000.00$ 10-535-547010 Equipment Maintenance 759.50$ 1,139.48$ 1,000.00$ 1,000.00$ 10-535-547020 Maintenance Agreements 16,711.58$ 15,465.77$ 17,251.00$ 17,251.00$ 10-535-547030 Radio Maintenance -$ -$ 100.00$ 100.00$ Repairs & Maintenance 776,146.65$ 681,602.11$ 430,751.00$ 542,002.77$ Capital Purchases 10-535-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 535 Public Works-Central Maintenan 1,319,835.17$ 1,267,644.83$ 1,017,974.95$ 1,190,180.07$ 81 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 540 Public Works-Admin Personnel Services 10-540-501020 Salaries 219,827.25$ 240,102.45$ 235,934.66$ 232,494.74$ 10-540-501090 Overtime -$ -$ -$ -$ 10-540-501095 Overtime Straight Pay -$ -$ -$ -$ 10-540-502010 Social Security 16,706.95$ 18,340.07$ 18,049.00$ 17,785.85$ 10-540-502020 Group Health Insurance 20,448.60$ 19,369.73$ 20,506.66$ 21,692.23$ 10-540-502030 Retirement 28,649.24$ 31,998.94$ 30,199.64$ 27,434.38$ 10-540-502040 Workers Compensation 219.23$ 219.23$ 219.23$ 219.23$ 10-540-502050 Life Insurance 267.00$ 277.16$ 290.09$ 285.19$ 10-540-502060 Long Term Disability 536.13$ 546.92$ 569.01$ 534.43$ 10-540-502070 Employee Assistance Prgm 61.93$ 61.36$ 65.52$ 65.52$ Personnel Services 286,716.33$ 310,915.86$ 305,833.81$ 300,511.57$ Materials & Supplies 10-540-511010 Advertising -$ -$ -$ -$ 10-540-511020 Postage -$ 3.41$ 200.00$ 200.00$ 10-540-512010 Printing -$ -$ 200.00$ 200.00$ 10-540-512020 Copies -$ 0.11$ 100.00$ 100.00$ 10-540-513010 Office Supplies -$ 489.98$ 1,000.00$ 1,000.00$ 10-540-514010 Gas 80,011.78$ 115,831.30$ 104,350.00$ 127,070.00$ 10-540-514017 COVID-19 2,628.56$ -$ -$ -$ 10-540-514040 Food 1,134.51$ (141.87)$ 200.00$ 200.00$ 10-540-517010 Operational Supplies -$ -$ 300.00$ 300.00$ Materials & Supplies 83,774.85$ 116,182.93$ 106,350.00$ 129,070.00$ Contractual Services 10-540-520030 Dues And Publications 849.39$ 738.63$ 800.00$ 800.00$ 10-540-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-540-520070 Training And Education 523.00$ 417.17$ 2,000.00$ 1,000.00$ 10-540-520080 Tuition Reimbursement -$ -$ -$ 2,000.00$ 10-540-522020 Professional Services -$ -$ 200.00$ 200.00$ 10-540-527010 Comm Serv Projects -$ -$ -$ -$ Contractual Services 1,372.39$ 1,155.80$ 3,000.00$ 4,000.00$ Utilities 10-540-534010 Telephone -$ -$ -$ -$ Utilities -$ -$ -$ -$ Repairs & Maintenance 10-540-547020 Maintenance Agreements 271.94$ 295.82$ 305.00$ 305.00$ Repairs & Maintenance 271.94$ 295.82$ 305.00$ 305.00$ Capital Purchases 10-540-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 540 Public Works-Admin 372,135.51$ 428,550.41$ 415,488.81$ 433,886.57$ 82 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 541 Public Works-Engineering Personnel Services 10-541-501020 Salaries 801,962.34$ 888,439.94$ 860,178.04$ 908,304.51$ 10-541-501040 Part-time (w\benefits)-$ -$ -$ -$ 10-541-501050 Parttime(w/o Benefits)-$ -$ -$ -$ 10-541-501060 Seasonal Salaries -$ -$ -$ -$ 10-541-501080 Step-up Pay -$ -$ -$ -$ 10-541-501090 Overtime 1,501.07$ 1,438.60$ 400.00$ 2,000.00$ 10-541-501095 Overtime Straight Pay 252.25$ 60.25$ -$ -$ 10-541-502010 Social Security 57,414.41$ 64,876.94$ 65,834.22$ 69,638.29$ 10-541-502020 Group Health Insurance 127,130.86$ 122,947.03$ 132,614.06$ 156,203.72$ 10-541-502030 Retirement 99,981.37$ 113,210.31$ 110,153.99$ 107,415.93$ 10-541-502040 Workers Compensation 6,055.72$ 6,055.72$ 6,055.72$ 6,055.72$ 10-541-502050 Life Insurance 933.98$ 981.31$ 1,055.09$ 1,112.62$ 10-541-502060 Long Term Disability 2,310.33$ 2,359.63$ 2,488.48$ 2,565.79$ 10-541-502070 Employee Assistance Prgm 247.76$ 245.52$ 262.08$ 262.08$ 10-541-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 1,097,790.09$ 1,200,615.25$ 1,179,041.68$ 1,253,558.66$ Materials & Supplies 10-541-511010 Advertising 438.75$ 714.25$ 400.00$ 400.00$ 10-541-511020 Postage 79.25$ 180.20$ 400.00$ 400.00$ 10-541-512010 Printing 87.00$ 46.50$ -$ -$ 10-541-512020 Copies 0.11$ 0.74$ -$ -$ 10-541-512030 Photographic Supplies -$ -$ -$ -$ 10-541-513010 Office Supplies 891.86$ 1,324.36$ 1,650.00$ 1,650.00$ 10-541-514017 COVID-19 -$ -$ -$ -$ 10-541-514030 Small Tools -$ -$ 200.00$ 200.00$ 10-541-514040 Food 119.77$ 547.07$ 150.00$ 150.00$ 10-541-515040 First Aid Supplies 64.29$ 110.51$ 50.00$ 50.00$ 10-541-515070 Const & Inspect Supplies 377.95$ 1,560.40$ 1,000.00$ 1,000.00$ 10-541-515080 Surveying Supplies 448.59$ 1,018.41$ 1,500.00$ 1,500.00$ 10-541-517010 Operational Supplies 1,733.65$ 3,736.15$ 2,000.00$ 2,000.00$ Materials & Supplies 4,241.22$ 9,238.59$ 7,350.00$ 7,350.00$ Contractual Services 10-541-520030 Dues And Publications 3,271.00$ 6,014.75$ 3,500.00$ 3,500.00$ 10-541-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-541-520070 Training And Education 1,120.94$ 1,878.68$ 2,500.00$ 5,000.00$ 10-541-520080 Tuition Reimbursement -$ -$ -$ -$ 10-541-521040 Medical Claims/services -$ -$ -$ -$ 10-541-522020 Professional Services 189.00$ 168.00$ 500.00$ 500.00$ 10-541-522055 Stormwater Compliance -$ -$ 500.00$ 500.00$ Contractual Services 4,580.94$ 8,061.43$ 7,000.00$ 9,500.00$ Utilities 10-541-534010 Telephone 714.84$ 318.75$ 500.00$ 500.00$ Utilities 714.84$ 318.75$ 500.00$ 500.00$ Repairs & Maintenance 10-541-541020 Veh Maintenance -$ -$ -$ -$ 10-541-541030 Vehicle Wash 960.00$ 960.00$ 1,000.00$ 1,000.00$ 10-541-546010 Clothing Expense 1,822.01$ 2,729.50$ 1,500.00$ 2,500.00$ 10-541-547010 Equipment Maintenance 615.00$ 1,170.00$ 1,000.00$ -$ 10-541-547020 Maintenance Agreements 9,305.84$ 10,326.36$ 10,665.00$ 10,665.00$ 10-541-547030 Radio Maintenance -$ -$ -$ -$ Repairs & Maintenance 12,702.85$ 15,185.86$ 14,165.00$ 14,165.00$ Capital Purchases 10-541-572010 Purchase of Vehicles -$ -$ -$ -$ 10-541-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 83 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget Capital Projects 10-541-576031 Misc Stormwater Projects -$ -$ -$ -$ 10-541-576035 Sidewalk/Greenway-JCMG -$ -$ -$ -$ Capital Projects -$ -$ -$ -$ 541 Public Works-Engineering 1,120,029.94$ 1,233,419.88$ 1,208,056.68$ 1,285,073.66$ 84 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 542 Public Works-Street Personnel Services 10-542-501020 Salaries 1,271,890.54$ 1,291,228.84$ 1,373,894.56$ 1,431,726.66$ 10-542-501024 Salaries-Stormwater -$ 13,377.56$ -$ -$ 10-542-501060 Seasonal Salaries 28,276.40$ 17,193.60$ 20,000.00$ 20,000.00$ 10-542-501070 Stand-by Plan 4,220.00$ 8,922.50$ 5,000.00$ 5,000.00$ 10-542-501090 Overtime 19,557.84$ 28,227.54$ 30,000.00$ 30,000.00$ 10-542-501095 Overtime Straight Pay 506.76$ 1,589.40$ 500.00$ 500.00$ 10-542-502010 Social Security 96,548.16$ 100,308.38$ 109,348.68$ 113,772.84$ 10-542-502020 Group Health Insurance 262,866.42$ 241,862.53$ 304,688.92$ 310,874.53$ 10-542-502030 Retirement 164,274.15$ 166,827.63$ 180,402.50$ 173,132.75$ 10-542-502040 Workers Compensation 39,110.84$ 39,110.84$ 39,110.84$ 39,110.84$ 10-542-502050 Life Insurance 1,499.23$ 1,430.33$ 1,684.22$ 1,755.22$ 10-542-502060 Long Term Disability 3,665.01$ 3,490.37$ 4,165.34$ 4,323.95$ 10-542-502070 Employee Assistance Prgm 588.42$ 583.08$ 622.44$ 622.44$ 10-542-503010 Awards Program -$ -$ 200.00$ 200.00$ 10-542-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 1,893,003.77$ 1,914,152.60$ 2,069,617.50$ 2,131,019.23$ Materials & Supplies 10-542-511010 Advertising 744.80$ 649.50$ 750.00$ 750.00$ 10-542-511020 Postage 4.20$ 24.62$ 150.00$ 150.00$ 10-542-512010 Printing 137.00$ -$ 90.00$ 90.00$ 10-542-512020 Copies -$ -$ 10.00$ 10.00$ 10-542-513010 Office Supplies 616.31$ 1,098.61$ 1,400.00$ 1,400.00$ 10-542-514017 COVID-19 2,596.60$ 199.64$ -$ -$ 10-542-514020 Chemicals 357,573.70$ 289,641.60$ 295,000.00$ 295,000.00$ 10-542-514030 Small Tools 9,035.99$ 6,517.41$ 9,000.00$ 10,000.00$ 10-542-514040 Food 2,226.78$ 1,850.52$ 2,000.00$ 2,000.00$ 10-542-515010 Stormwater Material 88.40$ 40,013.19$ -$ 125,000.00$ 10-542-515020 Street Materials 451,290.04$ 59,018.09$ 225,000.00$ 225,000.00$ 10-542-515040 First Aid Supplies 107.54$ 332.07$ 500.00$ 500.00$ 10-542-515060 Weed Control 904.00$ 1,284.97$ 2,000.00$ 2,000.00$ 10-542-515070 Const & Inspect Supplies -$ 745.44$ 200.00$ 200.00$ 10-542-517010 Operational Supplies 5,050.68$ 7,509.55$ 6,500.00$ 7,500.00$ Materials & Supplies 830,376.04$ 408,885.21$ 542,600.00$ 669,600.00$ Contractual Services 10-542-520030 Dues And Publications 860.00$ 742.00$ 1,320.00$ 1,320.00$ 10-542-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 10-542-520070 Training And Education 3,594.72$ 9,116.80$ 7,680.00$ 7,680.00$ 10-542-521040 Medical Claims/services -$ -$ -$ -$ 10-542-522020 Professional Services 15,382.72$ 16,162.50$ 14,500.00$ 16,000.00$ 10-542-523010 Equipment Rent/lease 75.00$ 218.02$ 200.00$ 200.00$ 10-542-524010 Trash Collections -$ -$ -$ -$ 10-542-529070 Street Light Installation -$ -$ -$ 1,000.00$ Contractual Services 19,912.44$ 26,239.32$ 23,700.00$ 26,200.00$ Utilities 10-542-531010 Electricity 24,265.62$ 26,031.88$ 24,364.00$ 24,364.00$ 10-542-531020 Street Lights 595,074.10$ 620,818.12$ 593,000.00$ 593,000.00$ 10-542-533010 Natural Gas 10,438.50$ 14,158.58$ 10,000.00$ 10,000.00$ 10-542-534010 Telephone 1,269.16$ 1,940.40$ 580.00$ 2,000.00$ 10-542-535010 Water 5,083.05$ 4,619.80$ 12,390.00$ 12,390.00$ Utilities 636,130.43$ 667,568.78$ 640,334.00$ 641,754.00$ Repairs & Maintenance 10-542-540010 Building & Grounds Maint.15,858.51$ 17,175.25$ 10,000.00$ 12,000.00$ 10-542-541030 Vehicle Wash 6,624.00$ 6,657.94$ 7,000.00$ 7,000.00$ 10-542-542010 Repairs - Stop/Street Lights 24,255.65$ 29,265.65$ 35,000.00$ 35,000.00$ 10-542-542030 Signs & Marking Paint 60,596.06$ 50,705.68$ 60,000.00$ 60,000.00$ 10-542-546010 Clothing Expense 11,621.77$ 13,109.24$ 13,000.00$ 13,000.00$ 10-542-547010 Equipment Maintenance 680.00$ 4,321.75$ 3,200.00$ 3,200.00$ 85 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 10-542-547020 Maintenance Agreements 360.00$ 360.00$ 360.00$ 360.00$ 10-542-547030 Radio Maintenance 252.64$ -$ 1,000.00$ 1,000.00$ Repairs & Maintenance 120,248.63$ 121,595.51$ 129,560.00$ 131,560.00$ Capital Purchases 10-542-572010 Purchase Of Vehicles 13,000.00$ 152,000.00$ -$ 210,000.00$ 10-542-572020 Purchase Of Equipment -$ -$ -$ -$ 10-542-573030 Purch/improv Land/buildin -$ -$ -$ -$ 10-542-573050 Neighborhood Impr Projs -$ -$ -$ -$ 10-542-573060 Sidewalk Rep Program -$ -$ -$ -$ 10-542-573061 Street Crack Sealing -$ -$ -$ -$ Capital Purchases 13,000.00$ 152,000.00$ -$ 210,000.00$ 542 Public Works-Street 3,512,671.31$ 3,290,441.42$ 3,405,811.50$ 3,810,133.23$ 86 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 700 Transfers & Subsidies Transfers Out 10-700-590050 Transfer To Tif Fund 26,328.02$ 41,782.19$ 26,328.02$ 40,000.00$ 10-700-590051 Trans to Parks -$ 118,415.00$ -$ -$ 10-700-590052 Trans to Airport -$ 8,073.75$ -$ -$ 10-700-590053 Trans to Parking -$ 21,530.00$ -$ -$ 10-700-590054 Trans to Transit -$ 199,972.50$ -$ -$ 10-700-590055 Trans to Wastewater -$ 91,502.50$ -$ -$ 10-700-590065 Trans to Self-Funded Hlth Ins 251,300.00$ 969,665.00$ -$ -$ 10-700-590066 Trans to Workers Comp 309,775.00$ 375,007.31$ -$ -$ 10-700-590070 Airport Subsidy 79,111.25$ 113,316.60$ 91,200.16$ 131,359.67$ 10-700-590075 Transit Subsidy 579,709.76$ 187,072.59$ 1,189,132.88$ 1,130,509.51$ 10-700-590080 Transfer To Amb Serv -$ -$ -$ -$ Transfers Out 1,246,224.03$ 2,126,337.44$ 1,306,661.06$ 1,301,869.18$ 700 Transfers & Subsidies 1,246,224.03$ 2,126,337.44$ 1,306,661.06$ 1,301,869.18$ 87 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 900 Capital/Vehicle/Equipment Capital Purchases 10-900-571010 Cap/vehcl/equip-city Admin -$ -$ -$ -$ 10-900-571020 Cap/vhcl/eqp-code Enf-adm -$ -$ -$ -$ 10-900-571030 Cap/vhcl/eqp-bldg Regs -$ -$ -$ -$ 10-900-571040 Cap/vhcl/eqp-envir Health -$ -$ -$ -$ 10-900-571050 Cap/vhcl/eqp-p & Transp-adm -$ -$ -$ -$ 10-900-571060 Cap/vhcl/eqp-pub Works-adm -$ -$ -$ -$ 10-900-571070 Cap/vhcl/eqp-engineering -$ -$ -$ -$ 10-900-571080 Cap/vhcl/eqp-street -$ -$ -$ -$ 10-900-571090 Cap/vhcl/eqp-police -$ -$ -$ -$ 10-900-571100 Cap/vhcl/eqp-fire -$ -$ -$ -$ 10-900-571110 Cap/vhcl/eqp-Animal Control -$ -$ -$ -$ 10-900-571120 Cap/vhcl/eqp-central Maint -$ -$ -$ -$ 10-900-571130 Cap/vhcl/eqp-airport -$ -$ -$ -$ 10-900-571140 Cap/vhcl/eqp-contingency -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ 900 Capital/Vehicle/Equipment -$ -$ -$ -$ 88 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 990 Capital Projects Other Non-Operating Expenses 10-990-599501 JCCVB Lost Revenue -$ -$ -$ -$ 10-990-599502 Downtown Beautification-Match -$ -$ -$ -$ 10-990-599504 Lincoln-Hlth Science & Crisis -$ -$ -$ -$ 10-990-599511 United Cap City Soccer Complex -$ -$ -$ -$ Other Non-Operating Expenses -$ -$ -$ -$ Capital Projects 10-990-540060 Cemetery Maintenance -$ -$ -$ -$ 10-990-572015 Vehicle Leasing -$ -$ -$ 50,000.00$ 10-990-575006 New Fire Station Number 2 -$ -$ -$ -$ 10-990-575010 Police Renov & Upgrades -$ -$ -$ -$ 10-990-575015 Police HVAC -$ -$ -$ -$ 10-990-575022 Future Fire Stations 25,702.50$ -$ -$ -$ 10-990-575023 Fire Station 4 Rehab 344,673.29$ 2,586.75$ -$ -$ 10-990-576007 Stormwater Improvements -$ -$ -$ -$ 10-990-576008 Air Streets Stormwater -$ -$ -$ -$ 10-990-576020 Pipe Lining 2019 -$ -$ -$ -$ 10-990-576023 Norris Drive Culvert -$ 240,691.83$ -$ -$ 10-990-576025 Douglas Davis Stormwater -$ 48,751.84$ -$ -$ 10-990-577042 Mo Blvd Sidewalks -$ -$ -$ -$ 10-990-577044 Water Street @ Lohman Landing -$ -$ -$ -$ 10-990-577045 Clay Street Plaza -$ -$ -$ -$ 10-990-577046 Hwy 54 & Stadium Interchange -$ -$ -$ -$ 10-990-577047 SW & Lafayette XWalks -$ -$ -$ -$ 10-990-577054 Wayfinding -$ -$ -$ -$ 10-990-577056 SOMO Sewer Extension -$ -$ -$ -$ 10-990-577058 Downtown Streetscape -$ -$ -$ -$ 10-990-577060 Ongoing Infrast/Facility Needs 40,177.59$ 5,335.23$ -$ -$ 10-990-577063 Clark Avenue -$ -$ -$ -$ 10-990-577064 Broadway St Sidewalk -$ -$ -$ -$ 10-990-577065 South Lincoln Street -$ -$ -$ -$ 10-990-577066 Stormwater Projects -$ -$ -$ -$ 10-990-577071 MSP EDA Grant -$ -$ -$ -$ 10-990-578063 Contingency -$ -$ -$ -$ 10-990-590071 Mo Blvd1400-1800 Block -$ -$ -$ -$ 10-990-599503 Organizational Review Study -$ -$ -$ -$ 10-990-599505 PD Elevator Replacement -$ -$ -$ -$ 10-990-599506 MSP Redevelopment -$ -$ -$ -$ 10-990-599507 Hyde Park Burn Bldg -$ -$ -$ -$ 10-990-599508 High Street Viaduct -$ -$ -$ -$ 10-990-599509 Private Prop Strmwtr Repair -$ -$ -$ -$ 10-990-599512 Street Resurfacing -$ -$ -$ -$ Capital Projects 410,553.38$ 297,365.65$ -$ 50,000.00$ 990 Capital Projects 410,553.38$ 297,365.65$ -$ 50,000.00$ 89 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 995 ARPA Personnel Services 10-995-501020 Salaries -$ 87,700.27$ -$ -$ 10-995-502010 Social Security -$ 6,468.51$ -$ -$ 10-995-502020 Group Health Insurance -$ 17,740.61$ -$ -$ 10-995-502030 Retirement -$ 11,417.41$ -$ -$ 10-995-502050 Life Insurance -$ 92.36$ -$ -$ 10-995-502060 Long Term Disability -$ 228.70$ -$ -$ Personnel Services -$ 123,647.86$ -$ -$ Materials & Supplies 10-995-515010 Stormwater Materials -$ 126,352.14$ -$ -$ Materials & Supplies -$ 126,352.14$ -$ -$ Repairs & Maintenance 10-995-540060 Cemetery Maintenance -$ -$ 30,000.00$ -$ Repairs & Maintenance -$ -$ 30,000.00$ -$ Other Non-Operating Expenses 10-995-599501 JCCVB Lost Revenue -$ -$ -$ -$ 10-995-599504 Lincoln-Hlth Science & Crisis -$ -$ -$ -$ 10-995-599511 United Cap City Soccer Complex -$ -$ -$ -$ Other Non-Operating Expenses -$ -$ -$ -$ Capital Purchases 10-995-572010 Purchase of Vehicles -$ -$ 67,456.00$ -$ 10-995-572020 Purchase of Equipment -$ -$ 19,500.00$ -$ Capital Purchases -$ -$ 86,956.00$ -$ Capital Projects 10-995-000508 High Street Viaduct -$ -$ -$ -$ 10-995-522022 Demo -$ -$ 80,000.00$ -$ 10-995-575010 Police Renov & Upgrades -$ -$ 220,635.00$ -$ 10-995-576007 Stormwater Improvements -$ -$ -$ -$ 10-995-599502 Downtown Beautification-Match -$ -$ -$ -$ 10-995-599503 Organizational Review Study -$ -$ -$ -$ 10-995-599505 PD Elevator Replacement -$ -$ -$ -$ 10-995-599506 MSP Redevelopment -$ -$ -$ -$ 10-995-599507 Hyde Park Burn Bldg -$ -$ -$ -$ 10-995-599508 High Street Viaduct -$ 12,172.25$ -$ -$ 10-995-599509 Private Prop Strmwtr Repair -$ -$ -$ -$ 10-995-599510 Demolitions -$ -$ -$ -$ 10-995-599512 Street Resurfacing -$ 48,490.56$ -$ -$ Capital Projects -$ 60,662.81$ 300,635.00$ -$ 995 ARPA -$ 310,662.81$ 417,591.00$ -$ 90 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget Expense 34,263,103.64$ 37,696,956.32$ 37,996,179.17$ 39,755,578.14$ 10 General Fund 34,263,103.64$ 37,696,956.32$ 37,996,179.17$ 39,755,578.14$ 91 ENTERPRISE FUNDS The Enterprise Funds are used to account for operations that provide a service to the general public and are financed primarily by a user charge for the provision of such service. The City operates four Enterprise Funds: Airport Division Fund Parking Division Fund Transit Division Fund Wastewater Division Fund 92 Airport Division Fund Overview The Airport Division is administered by the Director of Public Works who reports directly to the City Administrator. The Airport Division is an Enterprise fund that is used to account for the operations of the Jefferson City Memorial Airport. The facility consists of an Airport Terminal Building (a new terminal was constructed under a public/private agreement), an Air Traffic Control Tower, which was commissioned in 1973, one main runway that is 6,000 feet long, and one cross/wind runway that is 3,400 feet long. Both runways are equipped with parallel taxiways. The Air Traffic Control Tower handles approximately 30,000 operations annually. Airport revenues are generated through the rent and lease fees, as well as flowage fees. The City historically has transferred General Fund money into the Airport Division Fund to support the operation. The City’s practice is to use any available fund balance prior to the General Fund providing a subsidy, so during the FY24 budget process any funds that had accumulated in the Airport Division fund balance were to be utilized in an effort to thereby reduce the subsidy needed from the General Fund by as much as possible. Enterprise Funds are assessed an administrative fee by the Department of Finance reimbursing the General Fund for the support services the Airport Division receives from the Departments. Additionally, the Airport Division Fund absorbs the cost for the employees of the Airport Division for drug and alcohol screening and background checks. 93 Airport Division Fund 94 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Intergovernmental 251,346$ 491,773$ -$ -$ Charges for Services 174,977 205,745 180,000 210,000 Other Operating Revenue 9,159 1,200 - - Interest Income 3,102 49,078 - - Other Non-Operating Revenue 18,513 - - - Transfers In 325,742 200,378 91,200 131,360 Total Revenue 782,840 948,174 271,200 341,360 Expenditures by Type Personnel Services 163,922 201,137 230,990 247,039 Materials & Supplies 17,190 30,831 24,150 19,150 Contractual Services 121,209 80,592 79,291 77,555 Utilities 11,648 12,196 12,800 13,600 Repairs & Maintenance 42,283 67,586 31,200 35,500 Capital Purchases 57,310 1,235 - - Capital Projects 206,623 (175,889) - - Depreciation 963,287 960,050 - - Transfers Out 4,629 - - - Total by Type 1,588,101 1,177,739 378,431 392,844 Fund Balance Net Increase (Decrease)(805,261) (229,564) (107,231) (51,484) Add: Beginning Fund Balance 9,226,682 8,421,421 8,191,857 8,084,626 Ending Fund Balance 8,421,421$ 8,191,857$ 8,084,626$ 8,033,142$ 2023-2024 Budget Summary - Airport Fund 95 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 61 Airport Fund 100 Revenue Intergovernmental 61-100-430010 Federal Grants 87,157.78$ 488,679.00$ -$ -$ 61-100-430020 State Grants 164,188.47$ 3,094.00$ -$ -$ 61-100-430030 Federal Operating Grant -$ -$ -$ -$ 61-100-430040 Local Grants -$ -$ -$ -$ Intergovernmental 251,346.25$ 491,773.00$ -$ -$ Charges for Services 61-100-440810 Rent & Lease Fees 131,855.54$ 127,263.81$ 135,000.00$ 135,000.00$ 61-100-440820 Fuel Dispensing Lease -$ -$ -$ -$ 61-100-440840 Flowage Fees 43,121.82$ 78,481.25$ 45,000.00$ 75,000.00$ Charges for Services 174,977.36$ 205,745.06$ 180,000.00$ 210,000.00$ Other Operating Revenues 61-100-481069 Utility Audit Revenue -$ -$ -$ -$ 61-100-481070 Miscellaneous -$ 1,200.00$ -$ -$ 61-100-481077 Insurance Claims 9,159.49$ -$ -$ -$ 61-100-481078 Cafeteria Refunds -$ -$ -$ -$ Other Operating Revenues 9,159.49$ 1,200.00$ -$ -$ Interest Income 61-100-470010 Interest 3,101.71$ 49,078.40$ -$ -$ 61-100-470051 Unrealized Gains/losses -$ -$ -$ -$ Interest Income 3,101.71$ 49,078.40$ -$ -$ Other Non-Operating Revenue 61-100-485050 Sale Of Assets 18,513.00$ -$ -$ -$ 61-100-486040 Cap Contr-city -$ -$ -$ -$ Other Non-Operating Revenue 18,513.00$ -$ -$ -$ Transfers In 61-100-490100 Trsfr From General Fd 79,111.25$ 121,390.35$ 91,200.16$ 131,359.67$ 61-100-490352 Transfer From Cit "d"-$ -$ -$ -$ 61-100-490353 Transfer From Cit "e"-$ -$ -$ -$ 61-100-490354 Transfer From Cit "F"163,321.39$ 45,084.49$ -$ -$ 61-100-490355 Transfer from Cit "G"83,309.61$ 33,903.02$ -$ -$ Transfers In 325,742.25$ 200,377.86$ 91,200.16$ 131,359.67$ Carry Over Surplus 61-100-495995 Transfer From(to) Surplus -$ -$ 107,231.00$ 51,484.00$ Carry Over Surplus -$ -$ 107,231.00$ 51,484.00$ Revenue Total 782,840.06$ 948,174.32$ 378,431.16$ 392,843.67$ Expense Total -$ -$ -$ -$ 100 Revenue 782,840.06$ 948,174.32$ 378,431.16$ 392,843.67$ Revenue 782,840.06$ 948,174.32$ 378,431.16$ 392,843.67$ 96 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 610 Airport Expenditures Personnel Services 61-610-501020 Salaries 149,892.13$ 168,052.25$ 157,870.84$ 170,030.89$ 61-610-501060 Seasonal Salaries -$ -$ 3,500.00$ 3,500.00$ 61-610-501090 Overtime -$ -$ 500.00$ 500.00$ 61-610-501095 Overtime Straight Pay -$ -$ 250.00$ 250.00$ 61-610-502010 Social Security 10,723.66$ 11,886.49$ 12,402.24$ 13,332.49$ 61-610-502020 Group Health Insurance 26,748.52$ 27,798.97$ 30,357.38$ 33,415.67$ 61-610-502021 Self Insurance-Group Health -$ -$ -$ -$ 61-610-502022 Wellness Assessment 311.06$ 324.96$ 464.01$ 464.01$ 61-610-502030 Retirement (29,033.56)$ (12,224.96)$ 20,303.47$ 20,152.14$ 61-610-502040 Workers Compensation 4,606.69$ 4,606.69$ 4,606.69$ 4,606.69$ 61-610-502050 Life Insurance 175.95$ 181.37$ 192.17$ 206.86$ 61-610-502060 Long Term Disability 435.93$ 450.04$ 477.58$ 514.79$ 61-610-502070 Employee Assistance Prgm 61.93$ 61.36$ 65.52$ 65.52$ Personnel Services 163,922.31$ 201,137.17$ 230,989.90$ 247,039.06$ Materials & Supplies 61-610-511010 Advertising 43.40$ 192.50$ 200.00$ 200.00$ 61-610-511020 Postage 43.08$ 14.18$ 100.00$ 100.00$ 61-610-512010 Printing -$ -$ -$ -$ 61-610-512030 Photographic Supplies -$ -$ -$ -$ 61-610-513010 Office Supplies 835.72$ 607.16$ 500.00$ 500.00$ 61-610-514010 Gas 5,954.63$ 11,932.45$ 5,000.00$ 5,000.00$ 61-610-514015 Tornado -$ -$ -$ -$ 61-610-514016 Flooding -$ -$ -$ -$ 61-610-514017 COVID-19 -$ -$ -$ -$ 61-610-514020 Chemicals 8,162.80$ 15,114.21$ 15,000.00$ 10,000.00$ 61-610-514030 Small Tools 27.75$ -$ 350.00$ 350.00$ 61-610-517010 Operational Supplies 2,122.93$ 2,970.19$ 3,000.00$ 3,000.00$ Materials & Supplies 17,190.31$ 30,830.69$ 24,150.00$ 19,150.00$ Contractual Services 61-610-520030 Dues And Publications 2,900.00$ 200.00$ 3,000.00$ 3,000.00$ 61-610-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 61-610-520070 Training And Education 1,783.27$ 2,540.95$ 2,000.00$ 2,000.00$ 61-610-520080 Tuition Reimbursement -$ -$ -$ 2,000.00$ 61-610-521010 General Insurance 21,674.77$ 24,078.12$ 26,971.03$ 23,371.65$ 61-610-521020 Insurance Deductible -$ 750.00$ -$ -$ 61-610-521040 Medical Claims/services -$ -$ -$ -$ 61-610-521060 Drug/alcohol screening -$ -$ 100.00$ 100.00$ 61-610-521065 Background Checks -$ -$ 20.00$ 20.00$ 61-610-522010 Audit 726.74$ 824.47$ 691.23$ 777.96$ 61-610-522020 Professional Services 41,555.75$ 2,449.75$ 2,500.00$ 2,500.00$ 61-610-523010 Equipment Rent/lease -$ -$ -$ -$ 61-610-524010 Trash Collections -$ -$ -$ -$ 61-610-526020 Admin Chgs For Serv 52,568.00$ 49,749.00$ 44,009.00$ 43,785.00$ Contractual Services 121,208.53$ 80,592.29$ 79,291.26$ 77,554.61$ Utilities 61-610-531010 Electricity 6,981.51$ 8,087.94$ 8,000.00$ 8,800.00$ 61-610-533010 Natural Gas 934.03$ 768.02$ 1,300.00$ 1,300.00$ 61-610-534010 Telephone 2,431.29$ 2,080.84$ 1,500.00$ 1,500.00$ 97 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 61-610-535010 Water 1,301.59$ 1,259.32$ 2,000.00$ 2,000.00$ Utilities 11,648.42$ 12,196.12$ 12,800.00$ 13,600.00$ Repairs & Maintenance 61-610-540010 Building & Grounds Maint.17,143.65$ 44,881.48$ 13,000.00$ 13,000.00$ 61-610-541020 Veh Maintenance 21,549.94$ 20,813.19$ 14,000.00$ 20,000.00$ 61-610-546010 Clothing Expense 577.30$ 849.88$ 700.00$ 1,000.00$ 61-610-547010 Equipment Maintenance -$ 221.25$ 500.00$ 500.00$ 61-610-547020 Maintenance Agreements -$ -$ -$ -$ 61-610-547030 Radio Maintenance 3,012.37$ 820.06$ 3,000.00$ 1,000.00$ Repairs & Maintenance 42,283.26$ 67,585.86$ 31,200.00$ 35,500.00$ Other Non-Operating Expenses 61-610-555010 Loss On Disposal Of Asset -$ -$ -$ -$ Other Non-Operating Expenses -$ -$ -$ -$ Capital Purchases 61-610-572010 Purchase Of Vehicles -$ -$ -$ -$ 61-610-572020 Purchase Of Equipment (0.10)$ -$ -$ -$ 61-610-573030 Purch/improv Land/buildin 57,310.00$ 1,235.00$ -$ -$ Capital Purchases 57,309.90$ 1,235.00$ -$ -$ Depreciation 61-610-560010 Depreciation 963,286.71$ 960,050.40$ -$ -$ Depreciation 963,286.71$ 960,050.40$ -$ -$ Transfers Out 61-610-590010 Parallel Taxiways Design -$ -$ -$ -$ 61-610-590020 Taxiway Lighting -$ -$ -$ -$ Transfers Out -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 1,376,849.44$ 1,353,627.53$ 378,431.16$ 392,843.67$ 610 Airport Expenditures 1,376,849.44$ 1,353,627.53$ 378,431.16$ 392,843.67$ 700 Transfers & Subsidies Transfers Out 61-700-590066 Trans to Workers Comp 4,629.00$ -$ -$ -$ Transfers Out 4,629.00$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 4,629.00$ -$ -$ -$ 700 Transfers & Subsidies 4,629.00$ -$ -$ -$ 990 Capital Projects Capital Projects 61-990-578071 Emer Light & Mill/Overlay Desi -$ -$ -$ -$ 61-990-578072 Emer Light & Mill/Overlay Cons -$ -$ -$ -$ 61-990-578075 Main Runway Reconstruction -$ -$ -$ -$ 61-990-578078 Master Plan Update -$ -$ -$ -$ 61-990-578080 Airport Terminal -$ -$ -$ -$ 61-990-578081 Apron Design/Construction Serv 56,304.74$ (178,983.08)$ -$ -$ 61-990-578082 Emergency Lighting Repair 150,317.81$ 3,094.31$ -$ -$ 98 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 61-990-578084 New Airport Control Tower -$ -$ -$ -$ Capital Projects 206,622.55$ (175,888.77)$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 206,622.55$ (175,888.77)$ -$ -$ 990 Capital Projects 206,622.55$ (175,888.77)$ -$ -$ Expense 1,588,100.99$ 1,177,738.76$ 378,431.16$ 392,843.67$ Revenue Total 782,840.06$ 948,174.32$ 378,431.16$ 392,843.67$ Expense Total 1,588,100.99$ 1,177,738.76$ 378,431.16$ 392,843.67$ 61 Airport Fund (805,260.93)$ (229,564.44)$ -$ -$ Revenue Total 782,840.06$ 948,174.32$ 378,431.16$ 392,843.67$ Expense Total 1,588,100.99$ 1,177,738.76$ 378,431.16$ 392,843.67$ 99 Parking Division Fund Overview The Parking Division is administered by the Director of Public Works who reports directly to the City Administrator. The Parking Division is an Enterprise Fund which accounts for the operations of a 540 car parking garage, a 74 car parking deck, the operation of 14 reserved parking lots, 7 metered parking lots, and 950 on-street parking meters. Operations of the lots include collection, enforcement, maintenance, sweeping, weed control/mowing and snow removal. Enterprise Funds are assessed an administrative fee by the Department of Finance reimbursing the General Fund for the support services the Parking Division receives from the Departments. Additionally, the Parking Division Fund absorbs the cost for the employees of the Parking Division for drug and alcohol screening and background checks. The FY24 adopted budget includes a transfer of funds from the Parking Fund to the General Fund. Council approved the transfer funds from the Parking Fund to the General Fund in order to budget for the purchase of four police vehicles and partial funding for Police GPS reconstruction equipment. 100 Parking Division Fund 101 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Charges for Services 765,843$ 833,521$ 969,600$ 844,600$ Fines & Forfeitures 89,938 102,308 120,000 90,000 Other Operating Revenue 33,837 62,636 3,500 3,500 Interest Income 93,797 97,925 25,650 100,000 Other Non-Operating Revenue - 1,577 - - Transfers In - 21,530 - - Total Revenue 983,414 1,119,497 1,118,750 1,038,100 Expenditures by Type Personnel Services 304,999 393,236 488,278 515,906 Materials & Supplies 17,170 33,909 49,520 48,280 Contractual Services 214,977 217,454 218,239 234,448 Utilities 20,687 22,459 20,307 25,030 Repairs & Maintenance 137,346 97,746 187,931 184,931 Capital Purchases 14,367 4,150 95,000 8,250 Depreciation 51,653 46,132 - - Transfers Out 7,062 22,242 - 253,200 Total by Type 768,261 837,329 1,059,275 1,270,045 Fund Balance Net Increase (Decrease)215,153 282,168 59,475 (231,945) Add: Beginning Fund Balance 7,415,766 7,630,919 7,913,087 7,972,562 Ending Fund Balance 7,630,919$ 7,913,087$ 7,972,562$ 7,740,618$ 2023-2024 Budget Summary - Parking Fund 102 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 62 Parking Fund 100 Revenue Intergovernmental 62-100-430010 Federal Grants -$ -$ -$ -$ 62-100-430020 State Grants -$ -$ -$ -$ Intergovernmental -$ -$ -$ -$ Charges for Services 62-100-440110 Prk Garage Monthly Rent 204,226.51$ 214,359.60$ 205,000.00$ 205,000.00$ 62-100-440120 Prk Garage Hourly 70,512.15$ 96,012.89$ 125,000.00$ 100,000.00$ 62-100-440130 Prk Meter Receipts 149,414.69$ 183,866.62$ 250,000.00$ 200,000.00$ 62-100-440140 City Prk Lot Monthly 216,438.82$ 206,996.81$ 250,000.00$ 200,000.00$ 62-100-440160 Housing Auth Lots 252628 99,882.74$ 105,724.77$ 115,000.00$ 115,000.00$ 62-100-440170 State Garage Monthly 25,200.00$ 26,250.00$ 24,000.00$ 24,000.00$ 62-100-440180 Residential Parking Permi 168.00$ 310.00$ 600.00$ 600.00$ 62-100-440810 Rent & Lease Fees -$ -$ -$ -$ Charges for Services 765,842.91$ 833,520.69$ 969,600.00$ 844,600.00$ Fines & Forfeitures 62-100-460090 Parking Fines 89,938.02$ 102,308.00$ 120,000.00$ 90,000.00$ Fines & Forfeitures 89,938.02$ 102,308.00$ 120,000.00$ 90,000.00$ Other Operating Revenues 62-100-470060 Gain On Disposal Of Asset -$ 52,693.13$ -$ -$ 62-100-481045 Rent-tower Sites 29,030.40$ 6,124.22$ -$ -$ 62-100-481069 Utility Audit Revenue -$ -$ -$ -$ 62-100-481070 Miscellaneous 2,837.00$ 2,210.00$ 3,500.00$ 3,500.00$ 62-100-481077 Insurance Claims -$ -$ -$ -$ 62-100-481078 Cafeteria Refunds 1,983.88$ 1,614.61$ -$ -$ 62-100-481110 Long & Short (14.25)$ (6.35)$ -$ -$ Other Operating Revenues 33,837.03$ 62,635.61$ 3,500.00$ 3,500.00$ Interest Income 62-100-470010 Interest 93,796.53$ 97,925.43$ 25,650.00$ 100,000.00$ 62-100-470011 Int/prin-hammond Note -$ -$ -$ -$ 62-100-470051 Unrealized Gains/losses -$ -$ -$ -$ Interest Income 93,796.53$ 97,925.43$ 25,650.00$ 100,000.00$ Other Non-Operating Revenue 62-100-485050 Sale Of Assets -$ 1,577.00$ -$ -$ 62-100-486040 Cap Contr-city -$ -$ -$ -$ Other Non-Operating Revenue -$ 1,577.00$ -$ -$ Transfers In 62-100-490100 Trsfr From General Fd -$ 21,530.00$ -$ -$ Transfers In -$ 21,530.00$ -$ -$ Carry Over Surplus 62-100-495995 Transfer From(to) Surplus -$ -$ (59,475.39)$ 231,944.58$ Carry Over Surplus -$ -$ (59,475.39)$ 231,944.58$ Revenue Total 983,414.49$ 1,119,496.73$ 1,059,274.61$ 1,270,044.58$ Expense Total -$ -$ -$ -$ 100 Revenue 983,414.49$ 1,119,496.73$ 1,059,274.61$ 1,270,044.58$ Revenue 983,414.49$ 1,119,496.73$ 1,059,274.61$ 1,270,044.58$ 620 Parking Expenditures Personnel Services 62-620-501020 Salaries 307,643.58$ 342,777.51$ 343,021.25$ 355,797.24$ 62-620-501040 Part-time (w\benefits)-$ -$ -$ -$ 62-620-501060 Seasonal Salaries 5,994.60$ -$ 10,000.00$ 10,000.00$ 62-620-501070 Stand-by Plan -$ -$ -$ -$ 62-620-501090 Overtime 6,269.76$ 4,943.07$ 6,000.00$ 6,000.00$ 62-620-501095 Overtime Straight Pay 183.98$ 100.75$ 200.00$ 200.00$ 62-620-502010 Social Security 24,161.31$ 25,579.50$ 26,853.79$ 28,457.79$ 62-620-502020 Group Health Insurance 54,259.97$ 55,349.82$ 52,690.48$ 66,788.11$ 62-620-502021 Self Insurance-Group Health -$ -$ -$ -$ 62-620-502022 Wellness Assessment 1,088.71$ 1,049.88$ 1,082.69$ 1,082.69$ 62-620-502030 Retirement (99,139.42)$ (41,091.52)$ 43,651.83$ 42,715.67$ 62-620-502040 Workers Compensation 3,195.25$ 3,195.25$ 3,195.25$ 3,195.25$ 62-620-502050 Life Insurance 339.09$ 337.88$ 408.82$ 433.30$ 103 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 62-620-502060 Long Term Disability 847.56$ 840.56$ 1,009.93$ 1,072.47$ 62-620-502070 Employee Assistance Prgm 154.85$ 153.44$ 163.80$ 163.80$ 62-620-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 304,999.24$ 393,236.14$ 488,277.84$ 515,906.32$ Materials & Supplies 62-620-511010 Advertising 131.25$ 100.00$ 3,000.00$ 3,000.00$ 62-620-511020 Postage 1,773.09$ 2,536.98$ 5,000.00$ 5,000.00$ 62-620-512010 Printing 1,737.28$ 1,782.32$ 6,000.00$ 6,000.00$ 62-620-512020 Copies -$ -$ 20.00$ 20.00$ 62-620-513010 Office Supplies 1,175.70$ 1,325.84$ 1,500.00$ 1,500.00$ 62-620-514010 Gas 4,043.13$ 5,368.80$ 9,000.00$ 7,760.00$ 62-620-514015 Tornado -$ -$ -$ -$ 62-620-514016 Flooding -$ -$ -$ -$ 62-620-514017 COVID-19 -$ -$ -$ -$ 62-620-514030 Small Tools 694.65$ 420.24$ 5,000.00$ 5,000.00$ 62-620-517010 Operational Supplies 7,614.41$ 22,375.31$ 20,000.00$ 20,000.00$ Materials & Supplies 17,169.51$ 33,909.49$ 49,520.00$ 48,280.00$ Contractual Services 62-620-520030 Dues And Publications 663.99$ 671.70$ 1,500.00$ 1,500.00$ 62-620-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 62-620-520070 Training And Education 3,382.71$ 184.95$ 6,000.00$ 6,000.00$ 62-620-521010 General Insurance 26,408.36$ 33,035.29$ 35,373.71$ 46,411.25$ 62-620-521020 Insurance Deductible -$ -$ -$ -$ 62-620-521030 Self Ins Prop & Casualty 621.54$ 996.94$ -$ -$ 62-620-521060 Drug/alcohol screening 106.00$ 138.25$ 210.00$ 210.00$ 62-620-521065 Background Checks -$ 33.25$ 20.00$ 20.00$ 62-620-521070 Prov For Unsettled Claims -$ -$ -$ -$ 62-620-522010 Audit 1,030.49$ 1,436.15$ 1,345.06$ 1,516.51$ 62-620-522020 Professional Services 6,078.50$ 918.00$ 1,000.00$ 1,000.00$ 62-620-523030 Rent-parking Lot -$ -$ -$ -$ 62-620-524010 Trash Collections -$ -$ -$ -$ 62-620-526020 Admin Chgs For Serv 162,790.00$ 162,790.00$ 162,790.00$ 162,790.00$ 62-620-526040 Billing/collection Fees 13,895.17$ 17,249.42$ 10,000.00$ 15,000.00$ Contractual Services 214,976.76$ 217,453.95$ 218,238.77$ 234,447.76$ Utilities 62-620-531010 Electricity 15,815.00$ 17,072.44$ 17,000.00$ 18,700.00$ 62-620-533010 Natural Gas 409.13$ 468.63$ 450.00$ 472.50$ 62-620-534010 Telephone 3,717.41$ 4,231.77$ 2,000.00$ 5,000.00$ 62-620-535010 Water 745.66$ 686.21$ 857.00$ 857.00$ Utilities 20,687.20$ 22,459.05$ 20,307.00$ 25,029.50$ Repairs & Maintenance 62-620-540010 Building & Grounds Maint.61,299.40$ 8,651.25$ 20,000.00$ 20,000.00$ 62-620-540020 Tree & Landscape Maint 13,056.92$ 13,000.00$ 18,000.00$ 15,000.00$ 62-620-541020 Veh Maintenance 17,544.94$ 26,013.79$ 25,000.00$ 25,000.00$ 62-620-542020 Prk Lot Maintenance 11,926.80$ 14,284.56$ 75,000.00$ 75,000.00$ 62-620-542025 Parking Spot Maintenance 25,000.00$ 25,000.00$ 30,000.00$ 30,000.00$ 62-620-542030 Signs & Marking Paint -$ 50.88$ 5,000.00$ 5,000.00$ 62-620-546010 Clothing Expense 3,321.24$ 2,636.65$ 5,000.00$ 5,000.00$ 62-620-546020 Uniform Cleaning -$ -$ -$ -$ 62-620-547010 Equipment Maintenance 1,367.83$ 1,920.97$ 4,000.00$ 4,000.00$ 62-620-547020 Maintenance Agreements 3,829.20$ 6,188.20$ 5,931.00$ 5,931.00$ Repairs & Maintenance 137,346.33$ 97,746.30$ 187,931.00$ 184,931.00$ Other Operating Expenses 62-620-550010 Miscellaneous -$ -$ -$ -$ 62-620-550015 Bad Debt Expense -$ -$ -$ -$ Other Operating Expenses -$ -$ -$ -$ Other Non-Operating Expenses 62-620-555010 Loss On Disposal Of Asset -$ -$ -$ -$ Other Non-Operating Expenses -$ -$ -$ -$ Capital Purchases 62-620-572010 Purchase Of Vehicles -$ -$ 95,000.00$ -$ 62-620-572020 Purchase Of Equipment -$ 4,150.00$ -$ 8,250.00$ 62-620-573030 Purch/improv Land/buildin 14,367.00$ -$ -$ -$ Capital Purchases 14,367.00$ 4,150.00$ 95,000.00$ 8,250.00$ Depreciation 104 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 62-620-560010 Depreciation 51,653.01$ 46,132.48$ -$ -$ Depreciation 51,653.01$ 46,132.48$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 761,199.05$ 815,087.41$ 1,059,274.61$ 1,016,844.58$ 620 Parking Expenditures 761,199.05$ 815,087.41$ 1,059,274.61$ 1,016,844.58$ 700 Transfers & Subsidies Transfers Out 62-700-590030 Transfer to General Fund -$ -$ -$ 253,200.00$ 62-700-590035 Transfer to Sales Tax F (44)-$ -$ -$ -$ 62-700-590065 Trans to Self-Funded Hlth Ins 3,850.00$ 18,647.00$ -$ -$ 62-700-590066 Trans to Workers Comp 3,212.00$ 3,594.65$ -$ -$ Transfers Out 7,062.00$ 22,241.65$ -$ 253,200.00$ Revenue Total -$ -$ -$ -$ Expense Total 7,062.00$ 22,241.65$ -$ 253,200.00$ 700 Transfers & Subsidies 7,062.00$ 22,241.65$ -$ 253,200.00$ Expense 768,261.05$ 837,329.06$ 1,059,274.61$ 1,270,044.58$ Revenue Total 983,414.49$ 1,119,496.73$ 1,059,274.61$ 1,270,044.58$ Expense Total 768,261.05$ 837,329.06$ 1,059,274.61$ 1,270,044.58$ 62 Parking Fund 215,153.44$ 282,167.67$ -$ -$ Revenue Total 983,414.49$ 1,119,496.73$ 1,059,274.61$ 1,270,044.58$ Expense Total 768,261.05$ 837,329.06$ 1,059,274.61$ 1,270,044.58$ 105 Transit Division Fund Overview The Transit Division is administered by the Director of Public Works who reports directly to the City Administrator. The Transit Division is an Enterprise Fund which accounts for the operations of the public transportation system. The City of Jefferson has provided transit service since 1978. The City of Jefferson operates its transit service, known as JEFFTRAN, under the jurisdiction of the Department of Public Works in the City of Jefferson. The population of its service area, the City of Jefferson, is approximately 44,000. With a fleet of 22 buses, the City operates a network of six fixed routes, weekdays from 6:40 a.m. to 6:00 p.m., a three bus tripper route during school and an eight bus para-transit service, known as Handiwheels. There is no service on Saturday or Sunday. The City historically has transferred General Fund money into the Transit Division Fund to support the operation. The City’s practice is to use any available fund balance prior to the General Fund providing a subsidy, so during the FY24 budget process any funds that had accumulated in the Transit Division fund 106 Transit Division Fund balance were to be utilized in an effort to thereby reduce the subsidy needed from the General Fund by as much as possible. Enterprise Funds are assessed an administrative fee by the Department of Finance reimbursing the General Fund for the support services the Transit Division receives from the Departments. Additionally, the Transit Division Fund absorbs the cost for the employees of the Transit Division for drug and alcohol screening and background checks. 107 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Intergovernmental 1,474,952$ 2,560,233$ 1,405,175$ 1,418,655$ Charges for Services 147,356 164,076 163,692 166,692 Other Operating Revenue 49,193 66,862 50,000 50,000 Interest Income 4,785 (9,408) - - Other Non-Operating Revenue - 2,000 - - Transfers In 611,465 399,206 1,189,133 1,130,510 Total Revenue 2,287,752 3,182,968 2,808,000 2,765,857 Expenditures by Type Personnel Services 1,240,481 1,537,399 1,711,319 1,820,479 Materials & Supplies 236,859 351,341 303,247 335,080 Contractual Services 320,840 343,844 318,584 350,176 Utilities 23,894 27,186 27,800 29,050 Repairs & Maintenance 401,168 451,255 447,050 457,050 Capital Purchases 69,118 19,540 - - Depreciation 150,191 147,042 - - Transfers Out 42,301 - - - Total by Type 2,484,853 2,877,606 2,808,000 2,991,835 Fund Balance Net Increase (Decrease)(197,101) 305,362 - (225,978) Add: Beginning Fund Balance 1,704,637 1,273,708 1,579,070 1,579,070 Prior Period Adjustment (233,828) - - - Ending Fund Balance 1,273,708$ 1,579,070$ 1,579,070$ 1,353,092$ 2023-2024 Budget Summary - Transit Fund 108 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 63 Transit Fund 100 Revenue Intergovernmental 63-100-430010 Federal Grants 468,267.00$ 1,793,829.00$ -$ -$ 63-100-430020 State Grants 11,066.00$ 11,018.00$ -$ -$ 63-100-430024 State-Medicaid Waiver-100%17,504.13$ 10,830.54$ 8,000.00$ 8,000.00$ 63-100-430025 State-medicaid Waiver 60/40 147,062.31$ 234,318.43$ 155,000.00$ 240,000.00$ 63-100-430026 State-nemt 78,794.65$ 99,840.90$ 65,000.00$ 100,000.00$ 63-100-430030 Federal Operating Grant 752,258.00$ 410,396.00$ 1,177,174.87$ 1,070,655.00$ 63-100-430040 Local Grants -$ -$ -$ -$ Intergovernmental 1,474,952.09$ 2,560,232.87$ 1,405,174.87$ 1,418,655.00$ Charges for Services 63-100-440310 Charters -$ -$ -$ -$ 63-100-440320 Bus Fare Boxes 44,482.33$ 43,377.24$ 45,000.00$ 30,000.00$ 63-100-440321 Transit Mobile App Fares -$ -$ -$ 10,000.00$ 63-100-440325 Adult Passes 21,620.00$ 32,070.00$ 27,000.00$ 25,000.00$ 63-100-440340 Student Passes 2,466.00$ 3,564.00$ 3,000.00$ 3,000.00$ 63-100-440345 All-Day Passes -$ -$ -$ -$ 63-100-440350 Handi-wheel Fares 48,648.00$ 55,016.00$ 55,000.00$ 70,000.00$ 63-100-440355 Reduced Fare Passes 7,405.00$ 7,625.00$ 9,000.00$ 9,000.00$ 63-100-440357 U-Pass 3,043.00$ 2,731.50$ 5,000.00$ -$ 63-100-440360 Special Routes -$ -$ -$ -$ 63-100-440370 Vehicle Wash-charge Back 19,692.00$ 19,692.00$ 19,692.00$ 19,692.00$ Charges for Services 147,356.33$ 164,075.74$ 163,692.00$ 166,692.00$ Other Operating Revenues 63-100-481069 Utility Audit Revenue -$ -$ -$ -$ 63-100-481070 Miscellaneous 42.80$ -$ -$ -$ 63-100-481073 Bus Advertisement 28,093.75$ 43,150.00$ 30,000.00$ 30,000.00$ 63-100-481077 Insurance Claims 2,022.23$ -$ -$ -$ 63-100-481078 Cafeteria Refunds 125.58$ 1,997.76$ -$ -$ 63-100-481079 Gas Tax Refund 18,908.76$ 21,713.84$ 20,000.00$ 20,000.00$ 63-100-481110 Long & Short -$ -$ -$ -$ Other Operating Revenues 49,193.12$ 66,861.60$ 50,000.00$ 50,000.00$ Interest Income 63-100-470010 Interest 4,785.13$ (9,408.24)$ -$ -$ 63-100-470051 Unrealized Gains/losses -$ -$ -$ -$ Interest Income 4,785.13$ (9,408.24)$ -$ -$ Other Non-Operating Revenue 63-100-485050 Sale Of Assets -$ 2,000.00$ -$ -$ 63-100-486030 Cap Contr-others -$ -$ -$ -$ 63-100-486040 Cap Contr-city -$ -$ -$ -$ Other Non-Operating Revenue -$ 2,000.00$ -$ -$ Transfers In 63-100-490100 Trsfr From General Fd 579,709.76$ 387,045.09$ 1,189,132.88$ 1,130,509.51$ 63-100-490352 Transfer From Cit "d"-$ -$ -$ -$ 63-100-490353 Transfer From Cit "e"-$ -$ -$ -$ 63-100-490354 Transfer from CIT "F"31,755.53$ 12,160.82$ -$ -$ Transfers In 611,465.29$ 399,205.91$ 1,189,132.88$ 1,130,509.51$ Carry Over Surplus 63-100-495995 Transfer From(to) Surplus -$ -$ -$ 225,978.00$ Carry Over Surplus -$ -$ -$ 225,978.00$ Revenue Total 2,287,751.96$ 3,182,967.88$ 2,807,999.75$ 2,991,834.51$ Expense Total -$ -$ -$ -$ 100 Revenue 2,287,751.96$ 3,182,967.88$ 2,807,999.75$ 2,991,834.51$ Revenue 2,287,751.96$ 3,182,967.88$ 2,807,999.75$ 2,991,834.51$ 109 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 630 Transit Operations Personnel Services 63-630-501020 Salaries 1,000,946.99$ 1,110,273.89$ 1,046,523.94$ 1,137,694.41$ 63-630-501021 Vacancy Savings -$ -$ -$ -$ 63-630-501040 Part-time (w\benefits)34,600.59$ 22,968.25$ 32,722.45$ 29,404.44$ 63-630-501050 Parttime(w/o Benefits)16,658.37$ 25,364.90$ 25,000.00$ 30,000.00$ 63-630-501060 Seasonal Salaries -$ -$ -$ -$ 63-630-501090 Overtime 69,554.50$ 108,852.28$ 85,000.00$ 90,000.00$ 63-630-501095 Overtime Straight Pay 7,362.04$ 9,600.10$ 5,000.00$ 5,000.00$ 63-630-502010 Social Security 80,528.54$ 93,733.43$ 91,359.85$ 98,845.56$ 63-630-502020 Group Health Insurance 214,188.24$ 213,740.87$ 245,129.48$ 249,435.15$ 63-630-502021 Self Insurance-Group Health -$ -$ -$ -$ 63-630-502022 Wellness Assessment 1,710.83$ 3,162.12$ 3,200.00$ 3,200.00$ 63-630-502023 Self Insurance-Retirees -$ -$ -$ -$ 63-630-502030 Retirement (212,170.29)$ (78,042.31)$ 149,663.54$ 148,927.66$ 63-630-502040 Workers Compensation 20,498.55$ 20,498.56$ 20,498.56$ 20,498.56$ 63-630-502050 Life Insurance 1,185.00$ 1,182.13$ 1,334.16$ 1,407.60$ 63-630-502060 Long Term Disability 2,960.34$ 3,011.91$ 3,296.99$ 3,475.84$ 63-630-502070 Employee Assistance Prgm 557.45$ 552.40$ 589.68$ 589.68$ 63-630-503010 Awards Program 1,900.00$ 2,500.00$ 2,000.00$ 2,000.00$ 63-630-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 1,240,481.15$ 1,537,398.53$ 1,711,318.65$ 1,820,478.90$ Materials & Supplies 63-630-511010 Advertising 674.90$ 300.00$ 900.00$ 900.00$ 63-630-511020 Postage 250.06$ 270.38$ 800.00$ 800.00$ 63-630-512010 Printing 582.39$ 2,823.30$ 3,000.00$ 3,000.00$ 63-630-512020 Copies -$ -$ 30.00$ 30.00$ 63-630-513010 Office Supplies 2,119.06$ 626.30$ 2,267.00$ 2,000.00$ 63-630-514010 Gas & Oil 206,335.04$ 329,436.51$ 287,100.00$ 319,200.00$ 63-630-514015 Tornado -$ -$ -$ -$ 63-630-514016 Flooding -$ -$ -$ -$ 63-630-514017 COVID-19 14,556.38$ 2,923.26$ -$ -$ 63-630-514040 Food 792.84$ 1,655.07$ 1,000.00$ 1,000.00$ 63-630-515040 First Aid Supplies 276.45$ 156.01$ 150.00$ 150.00$ 63-630-517010 Operational Supplies 11,272.01$ 13,149.80$ 8,000.00$ 8,000.00$ Materials & Supplies 236,859.13$ 351,340.63$ 303,247.00$ 335,080.00$ Contractual Services 63-630-520030 Dues And Publications 3,330.00$ 2,330.00$ 3,200.00$ 3,200.00$ 63-630-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 63-630-520070 Training And Education 4,506.73$ 6,059.38$ 10,000.00$ 10,000.00$ 63-630-521010 General Insurance 48,310.52$ 51,351.67$ 53,499.59$ 63,267.99$ 63-630-521020 Insurance Deductible -$ 19,506.61$ -$ -$ 63-630-521030 Self Ins Prop & Casualty 5,000.00$ -$ 1,500.00$ 1,500.00$ 63-630-521040 Medical Claims/services 50.00$ 748.80$ 500.00$ 500.00$ 63-630-521060 Drug/alcohol screening 1,176.00$ 918.00$ 1,455.00$ 1,455.00$ 63-630-521065 Background Checks 33.25$ 299.25$ 260.00$ 260.00$ 63-630-521070 Prov For Unsettled Claims -$ -$ -$ -$ 63-630-522010 Audit 3,483.73$ 4,709.09$ 4,311.51$ 5,375.62$ 63-630-522020 Professional Services 11,327.95$ 5,595.10$ 3,900.00$ 3,900.00$ 63-630-524010 Trash Collections -$ -$ -$ -$ 63-630-526020 Admin Chgs For Serv 241,866.00$ 247,486.00$ 239,958.00$ 260,717.00$ 63-630-526040 Billing/collection Fees 151.66$ 465.43$ -$ -$ 63-630-526050 Enhanced Services (St. Mary's)-$ -$ -$ -$ 63-630-526060 Refund of Grant Proceeds 1,604.58$ 4,375.00$ -$ -$ Contractual Services 320,840.42$ 343,844.33$ 318,584.10$ 350,175.61$ Utilities 63-630-531010 Electricity 6,547.84$ 6,983.89$ 7,000.00$ 7,700.00$ 63-630-533010 Natural Gas 8,589.10$ 11,032.60$ 11,000.00$ 11,550.00$ 63-630-534010 Telephone 5,091.56$ 5,391.07$ 5,800.00$ 5,800.00$ 63-630-535010 Water 3,665.28$ 3,778.43$ 4,000.00$ 4,000.00$ Utilities 23,893.78$ 27,185.99$ 27,800.00$ 29,050.00$ Repairs & Maintenance 63-630-540010 Building & Grounds Maint.26,490.49$ 30,678.34$ 20,000.00$ 25,000.00$ 110 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 63-630-541020 Veh Maintenance 341,927.53$ 380,534.26$ 380,000.00$ 385,000.00$ 63-630-541030 Vehicle Wash 16,452.08$ 21,178.13$ 18,000.00$ 18,000.00$ 63-630-546010 Clothing Expense 9,958.45$ 14,452.66$ 13,000.00$ 13,000.00$ 63-630-546020 Uniform Cleaning -$ -$ -$ -$ 63-630-547010 Equipment Maintenance -$ -$ 500.00$ 500.00$ 63-630-547020 Maintenance Agreements 2,308.51$ 3,735.93$ 14,050.00$ 14,050.00$ 63-630-547030 Radio Maintenance 4,031.06$ 675.30$ 1,500.00$ 1,500.00$ Repairs & Maintenance 401,168.12$ 451,254.62$ 447,050.00$ 457,050.00$ Other Operating Expenses 63-630-550015 Bad Debt Expense -$ -$ -$ -$ Other Operating Expenses -$ -$ -$ -$ Other Non-Operating Expenses 63-630-555010 Loss On Disposal Of Asset -$ -$ -$ -$ Other Non-Operating Expenses -$ -$ -$ -$ Capital Purchases 63-630-572010 Purchase Of Vehicles -$ -$ -$ -$ 63-630-572020 Purchase Of Equipment 6,436.57$ 7,816.02$ -$ -$ 63-630-573030 Purch/improv Land/buildin -$ -$ -$ -$ Capital Purchases 6,436.57$ 7,816.02$ -$ -$ Depreciation 63-630-560010 Depreciation 150,191.05$ 147,041.72$ -$ -$ Depreciation 150,191.05$ 147,041.72$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 2,379,870.22$ 2,865,881.84$ 2,807,999.75$ 2,991,834.51$ 630 Transit Operations 2,379,870.22$ 2,865,881.84$ 2,807,999.75$ 2,991,834.51$ 700 Transfers & Subsidies Transfers Out 63-700-590065 Trans to Self-Funded Hlth Ins 21,700.00$ -$ -$ -$ 63-700-590066 Trans to Workers Comp 20,601.00$ -$ -$ -$ Transfers Out 42,301.00$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 42,301.00$ -$ -$ -$ 700 Transfers & Subsidies 42,301.00$ -$ -$ -$ 990 Capital Projects Capital Purchases 63-990-590072 MO-2019-027 grant expenses 62,681.79$ 11,724.00$ -$ -$ Capital Purchases 62,681.79$ 11,724.00$ -$ -$ Capital Projects 63-990-590071 Mo Blvd1400-1800 Block -$ -$ -$ -$ Capital Projects -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 62,681.79$ 11,724.00$ -$ -$ 990 Capital Projects 62,681.79$ 11,724.00$ -$ -$ Expense 2,484,853.01$ 2,877,605.84$ 2,807,999.75$ 2,991,834.51$ Revenue Total 2,287,751.96$ 3,182,967.88$ 2,807,999.75$ 2,991,834.51$ Expense Total 2,484,853.01$ 2,877,605.84$ 2,807,999.75$ 2,991,834.51$ 63 Transit Fund (197,101.05)$ 305,362.04$ -$ -$ Revenue Total 2,287,751.96$ 3,182,967.88$ 2,807,999.75$ 2,991,834.51$ Expense Total 2,484,853.01$ 2,877,605.84$ 2,807,999.75$ 2,991,834.51$ 111 Wastewater Division Fund Overview The Wastewater Division is administered by the Director of Public Works who reports directly to the City Administrator. The Wastewater Division is an Enterprise Fund, which provides wastewater collection and treatment services to all of the City of Jefferson and several adjacent watershed areas and cities. The utility has over 20,000 customers within the service area. The system includes over 429 miles of collection lines, 33 pump stations, and two treatment plants. The Division funds a robust capital improvements plan to perpetually maintain, improve and achieve environmental compliance. The sewer rate increase effective June 1, 2024 was built into the FY24 budget. Enterprise Funds are assessed an administrative fee by the Department of Finance reimbursing the General Fund for the support services the Wastewater Division receives from the Departments. Additionally, the Wastewater Division Fund absorbs the cost for the employees of the Wastewater Division for drug and alcohol screening and background checks. 112 Wastewater Division Fund 113 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Charges for Services 11,469,548$ 11,971,978$ 12,135,680$ 13,167,593$ Fees, Licenses & Permits 36,786 27,304 40,000 24,000 Other Operating Revenue 94,058 6,372 - - Interest Income 90,210 72,430 25,095 90,462 Other Non-Operating Revenue 493,311 416,071 - - Transfers In - 91,503 - - Total Revenue 12,183,913 12,585,658 12,200,775 13,282,055 Expenditures by Type Personnel Services 1,996,069 2,303,076 2,877,141 2,969,361 Materials & Supplies 576,818 646,613 635,460 635,710 Contractual Services 1,389,579 1,488,732 1,551,364 1,613,743 Utilities 531,609 525,813 523,503 575,854 Repairs & Maintenance 653,971 598,867 614,123 637,315 Capital Purchases 21,224 - - 964,000 Capital Projects 98,487 140,009 380,000 - Depreciation 3,937,110 4,002,952 225,000 - Transfers Out 54,282 123,644 - - Debt Service 927,163 827,183 4,429,693 4,397,423 Total by Type 10,186,313 10,656,889 11,236,284 11,793,407 Fund Balance Net Increase (Decrease)1,997,600 1,928,769 964,491 1,488,648 Add: Beginning Fund Balance 58,097,967 60,095,567 62,024,336 62,988,827 Ending Fund Balance 60,095,567$ 62,024,336$ 62,988,827$ 64,477,475$ 2023-2024 Budget Summary - Wastewater Fund 114 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 64 Wastewater Fund 100 Revenue Intergovernmental 64-100-430010 Federal Grants -$ -$ -$ -$ 64-100-430020 State Grants -$ -$ -$ -$ Intergovernmental -$ -$ -$ -$ Charges for Services 64-100-440608 Sewer Charges-maw -$ -$ -$ -$ 64-100-440609 Sewer Charges-pwd2 -$ -$ -$ -$ 64-100-440610 Sewer Charges-special(mb)1,007,607.90$ 1,233,505.74$ 727,125.31$ 1,507,623.62$ 64-100-440611 Sewer Charges-cedar City -$ -$ -$ -$ 64-100-440620 Sewer Chrg-holts Summit 215,000.04$ 237,083.34$ 268,000.00$ 268,000.00$ 64-100-440625 Sewer-pwd#1(city)7,400,265.31$ 7,519,178.96$ 8,003,634.10$ 8,195,375.71$ 64-100-440630 Sewer-pwd#1(county)2,469,460.24$ 2,586,147.20$ 2,697,665.08$ 2,832,428.00$ 64-100-440635 Sewer Charges-pwd3 330,001.48$ 352,707.91$ 373,255.85$ 298,166.12$ 64-100-440670 Septic Tank Collections -$ -$ -$ -$ 64-100-440830 Farm Rental 47,212.88$ 43,354.95$ 66,000.00$ 66,000.00$ Charges for Services 11,469,547.85$ 11,971,978.10$ 12,135,680.34$ 13,167,593.45$ Fees Licenses & Permits 64-100-450080 Plumbing Permits -$ 834.00$ -$ -$ 64-100-450280 Sewer Connection Fees 36,786.00$ 26,470.00$ 40,000.00$ 24,000.00$ 64-100-450285 Water Reconnect Fees -$ -$ -$ -$ Fees Licenses & Permits 36,786.00$ 27,304.00$ 40,000.00$ 24,000.00$ Other Operating Revenues 64-100-480010 Citizen Participation -$ -$ -$ -$ 64-100-481069 Utility Audit Revenue -$ -$ -$ -$ 64-100-481070 Miscellaneous 8,449.50$ -$ -$ -$ 64-100-481077 Insurance Claims 84,144.50$ 2,617.37$ -$ -$ 64-100-481078 Cafeteria Refunds 1,462.65$ 3,796.08$ -$ -$ 64-100-481110 Long & Short 1.22$ (41.61)$ -$ -$ Other Operating Revenues 94,057.87$ 6,371.84$ -$ -$ Interest Income 64-100-470010 Interest 112,569.83$ 99,054.09$ 24,795.00$ 90,162.00$ 64-100-470012 Int-prin/int Accts 2,794.16$ 5,647.43$ 300.00$ 300.00$ 64-100-470013 Int-constr Acct -$ -$ -$ -$ 64-100-470014 Int-reserve Acct (25,154.37)$ (32,271.45)$ -$ -$ 64-100-470015 Int-bond Prem Amort -$ -$ -$ -$ 64-100-470017 Interest - Bond Acct -$ -$ -$ -$ 64-100-470051 Unrealized Gains/losses -$ -$ -$ -$ Interest Income 90,209.62$ 72,430.07$ 25,095.00$ 90,462.00$ Other Non-Operating Revenue 64-100-485050 Sale Of Assets 81,300.00$ 40,285.00$ -$ -$ 64-100-486010 Cap Contr-customers 59,925.96$ -$ -$ -$ 64-100-486020 Cap Contr-developer 352,085.40$ 375,786.00$ -$ -$ 64-100-486040 Cap Contr-city -$ -$ -$ -$ 64-100-486050 Cap Contrib-other Govts -$ -$ -$ -$ Other Non-Operating Revenue 493,311.36$ 416,071.00$ -$ -$ Transfers In 64-100-490100 Trsfr From General Fd -$ 91,502.50$ -$ -$ Transfers In -$ 91,502.50$ -$ -$ Carry Over Surplus 64-100-495995 Transfer From(to) Surplus -$ -$ (964,491.03)$ (1,488,648.41)$ 64-100-495997 Bond Proceeds -$ -$ -$ -$ Carry Over Surplus -$ -$ (964,491.03)$ (1,488,648.41)$ Revenue Total 12,183,912.70$ 12,585,657.51$ 11,236,284.31$ 11,793,407.04$ Expense Total -$ -$ -$ -$ 100 Revenue 12,183,912.70$ 12,585,657.51$ 11,236,284.31$ 11,793,407.04$ Revenue 12,183,912.70$ 12,585,657.51$ 11,236,284.31$ 11,793,407.04$ 115 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 650 Wastewater - Administration Personnel Services 64-650-501020 Salaries 153,772.66$ 148,699.74$ 207,003.04$ 157,252.26$ 64-650-501050 Part-time (w/o Benefits)-$ -$ -$ -$ 64-650-501060 Seasonal Salaries -$ -$ -$ -$ 64-650-501090 Overtime -$ -$ -$ -$ 64-650-501095 Overtime Straight Pay -$ -$ -$ -$ 64-650-502010 Social Security 11,480.26$ 12,320.40$ 12,215.13$ 12,029.80$ 64-650-502020 Group Health Insurance 21,471.32$ 11,771.27$ 16,362.41$ 18,643.95$ 64-650-502021 Self Insurance-Group Health -$ -$ -$ -$ 64-650-502022 Wellness Assessment 4,354.84$ 4,062.00$ 4,794.77$ 4,794.77$ 64-650-502030 Retirement (533,403.19)$ (364,873.89)$ 20,438.39$ 18,555.77$ 64-650-502040 Workers Compensation 149.39$ 149.39$ 149.39$ 149.39$ 64-650-502050 Life Insurance 181.95$ 179.60$ 197.06$ 193.39$ 64-650-502060 Long Term Disability 403.98$ 388.45$ 423.63$ 397.35$ 64-650-502070 Employee Assistance Prgm 128.24$ 40.92$ 43.68$ 43.68$ 64-650-503010 Awards Program -$ -$ -$ -$ 64-650-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services (341,460.55)$ (187,262.12)$ 261,627.50$ 212,060.36$ Materials & Supplies 64-650-511010 Advertising 260.75$ 47.25$ 115.00$ 213.00$ 64-650-511020 Postage 77,389.21$ 87,445.90$ 84,000.00$ 84,000.00$ 64-650-512010 Printing -$ -$ 50.00$ 50.00$ 64-650-512020 Copies 0.28$ 0.04$ 15.00$ 15.00$ 64-650-513010 Office Supplies 743.24$ 17.28$ 500.00$ 500.00$ 64-650-514015 Tornado -$ -$ -$ -$ 64-650-514016 Flooding 520.04$ -$ -$ -$ 64-650-514017 COVID-19 -$ -$ -$ -$ Materials & Supplies 78,913.52$ 87,510.47$ 84,680.00$ 84,778.00$ Contractual Services 64-650-520030 Dues And Publications 7,268.60$ 7,326.00$ 7,200.00$ 7,200.00$ 64-650-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 64-650-520070 Training And Education 20.00$ 1,617.25$ 3,540.00$ 3,540.00$ 64-650-521010 General Insurance 104,960.86$ 122,185.39$ 130,858.14$ 164,164.35$ 64-650-521020 Insurance Deductible 6,289.53$ -$ -$ -$ 64-650-521030 Self Ins Prop & Casualty 7,941.00$ 51,888.97$ 75,000.00$ 75,000.00$ 64-650-521060 Drug/alcohol screening 754.25$ 651.00$ 700.00$ 700.00$ 64-650-521065 Background Checks -$ 99.75$ 160.00$ 160.00$ 64-650-521070 Prov For Unsettled Claims -$ -$ -$ -$ 64-650-522010 Audit 7,792.87$ 9,516.56$ 9,958.32$ 11,030.93$ 64-650-522020 Professional Services 4,562.84$ 476.61$ 20,000.00$ 20,000.00$ 64-650-522055 Ameren UE Parking 5,760.00$ 5,760.00$ 5,760.00$ 5,760.00$ 64-650-524060 Regulatory Expense 30,895.57$ 28,058.98$ 30,000.00$ 30,000.00$ 64-650-526020 Admin Chgs For Serv 782,650.00$ 820,000.00$ 820,000.00$ 820,000.00$ 64-650-526040 Billing/collection Fees 323,178.64$ 349,913.05$ 332,000.00$ 360,000.00$ Contractual Services 1,282,074.16$ 1,397,493.56$ 1,435,176.46$ 1,497,555.28$ Utilities 64-650-534010 Telephone -$ -$ -$ -$ Utilities -$ -$ -$ -$ Repairs & Maintenance 64-650-541015 Vehicle Hail Damage Repair 34,344.46$ 2,617.37$ -$ -$ 64-650-547020 Maintenance Agreements 240.72$ 72.79$ 240.00$ 240.00$ Repairs & Maintenance 34,585.18$ 2,690.16$ 240.00$ 240.00$ Other Operating Expenses 64-650-550015 Bad Debt Expense -$ -$ -$ -$ Other Operating Expenses -$ -$ -$ -$ Other Non-Operating Expenses 64-650-555010 Loss On Disposal Of Asset -$ -$ -$ -$ Other Non-Operating Expenses -$ -$ -$ -$ Capital Purchases 64-650-572010 Purchase Of Vehicles -$ -$ -$ -$ 64-650-572020 Purchase Of Equipment -$ -$ -$ -$ 64-650-573030 Purch/improv Land/buildin -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ Depreciation 64-650-560010 Depreciation 666,972.87$ 666,972.88$ -$ -$ Depreciation 666,972.87$ 666,972.88$ -$ -$ Debt Service 64-650-580010 Bond Principal -$ 0.72$ 3,292,800.00$ 3,409,700.00$ 116 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 64-650-580020 Bond Interest 954,353.73$ 849,595.65$ 1,032,840.19$ 921,935.83$ 64-650-580030 Bond Adm Fees 117,952.16$ 96,988.55$ 104,053.00$ 65,787.50$ 64-650-580040 Bond Amortization Expense (145,143.19)$ (119,401.60)$ -$ -$ Debt Service 927,162.70$ 827,183.32$ 4,429,693.19$ 4,397,423.33$ Revenue Total -$ -$ -$ -$ Expense Total 2,648,247.88$ 2,794,588.27$ 6,211,417.15$ 6,192,056.97$ 650 Wastewater - Administration 2,648,247.88$ 2,794,588.27$ 6,211,417.15$ 6,192,056.97$ 117 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 660 Wastewater Collection Sys Personnel Services 64-660-501020 Salaries 764,171.06$ 774,675.12$ 813,048.52$ 867,685.23$ 64-660-501060 Seasonal Salaries 2,884.00$ 1,840.00$ 14,000.00$ 14,000.00$ 64-660-501070 Stand-by Plan 4,356.00$ 9,113.40$ 6,630.00$ 6,630.00$ 64-660-501090 Overtime 18,602.58$ 24,676.07$ 34,680.00$ 34,680.00$ 64-660-501095 Overtime Straight Pay 769.64$ 595.07$ 1,020.00$ 1,020.00$ 64-660-502010 Social Security 55,775.61$ 61,763.32$ 66,507.46$ 70,687.17$ 64-660-502020 Group Health Insurance 154,944.91$ 147,848.08$ 183,132.88$ 176,051.80$ 64-660-502030 Retirement 99,200.31$ 106,487.58$ 109,488.45$ 107,381.80$ 64-660-502040 Workers Compensation 11,226.62$ 11,226.62$ 11,226.62$ 11,226.62$ 64-660-502050 Life Insurance 898.01$ 865.24$ 993.89$ 1,061.21$ 64-660-502060 Long Term Disability 2,214.48$ 2,097.68$ 2,460.39$ 2,626.66$ 64-660-502070 Employee Assistance Prgm 350.98$ 347.80$ 371.28$ 371.28$ 64-660-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 1,115,394.20$ 1,141,535.98$ 1,243,559.49$ 1,293,421.77$ Materials & Supplies 64-660-511010 Advertising 50.75$ 45.50$ 109.00$ 261.00$ 64-660-511020 Postage 261.32$ 938.61$ 630.00$ 630.00$ 64-660-512030 Photographic Supplies -$ -$ -$ -$ 64-660-513010 Office Supplies 493.35$ 482.57$ 365.00$ 365.00$ 64-660-514010 Gas 24,164.22$ 36,768.26$ 30,000.00$ 30,000.00$ 64-660-514030 Small Tools 3,795.08$ 4,674.82$ 6,000.00$ 6,000.00$ 64-660-514040 Food -$ 12.00$ -$ -$ 64-660-515040 First Aid Supplies -$ 144.97$ 200.00$ 200.00$ 64-660-517010 Operational Supplies 36,616.43$ 21,935.54$ 25,000.00$ 25,000.00$ Materials & Supplies 65,381.15$ 65,002.27$ 62,304.00$ 62,456.00$ Contractual Services 64-660-520030 Dues And Publications 419.00$ 254.00$ 1,000.00$ 1,000.00$ 64-660-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 64-660-520070 Training And Education 735.00$ 1,818.62$ 6,250.00$ 6,250.00$ 64-660-520080 Tuition Reimbursement -$ -$ -$ -$ 64-660-521040 Medical Claims/services -$ -$ -$ -$ 64-660-522020 Professional Services 7,744.10$ 7,905.00$ 18,500.00$ 18,500.00$ 64-660-523010 Equipment Rent/lease 154.36$ 106.00$ 370.00$ 370.00$ 64-660-524010 Trash Collections -$ -$ -$ -$ Contractual Services 9,052.46$ 10,083.62$ 26,120.00$ 26,120.00$ Utilities 64-660-531010 Electricity 7,143.15$ 7,564.69$ 7,000.00$ 7,700.00$ 64-660-533010 Natural Gas 5,008.08$ 7,155.20$ 7,900.00$ 8,295.00$ 64-660-534010 Telephone 7,532.13$ 9,808.19$ 10,100.00$ 10,100.00$ 64-660-535010 Water 2,461.65$ 3,472.77$ 3,835.00$ 3,835.00$ Utilities 22,145.01$ 28,000.85$ 28,835.00$ 29,930.00$ Repairs & Maintenance 64-660-540010 Building & Grounds Maint.4,664.58$ 8,065.04$ 13,000.00$ 14,500.00$ 64-660-541020 Veh Maintenance 27,131.55$ 46,951.32$ 43,000.00$ 43,000.00$ 64-660-543010 Collection System Maint.83,922.13$ 91,817.01$ 114,000.00$ 114,000.00$ 64-660-543020 Backflow Valve Reimbursem 2,184.11$ 500.00$ 1,500.00$ 1,500.00$ 64-660-543030 Pumping System Maintenanc -$ -$ -$ -$ 64-660-546010 Clothing Expense 9,090.69$ 6,769.69$ 10,000.00$ 10,000.00$ 64-660-547010 Equipment Maintenance 18,971.84$ 47,458.82$ 45,000.00$ 45,000.00$ 64-660-547020 Maintenance Agreements 3,060.52$ 3,057.69$ 3,533.00$ 3,533.00$ 64-660-547030 Radio Maintenance 19.99$ 8.80$ 39.44$ 39.44$ Repairs & Maintenance 149,045.41$ 204,628.37$ 230,072.44$ 231,572.44$ Other Non-Operating Expenses 64-660-555010 Loss On Disposal Of Asset -$ -$ -$ -$ Other Non-Operating Expenses -$ -$ -$ -$ Capital Purchases 64-660-572010 Purchase Of Vehicles -$ 69,931.00$ 50,000.00$ 60,000.00$ 64-660-572020 Purchase Of Equipment (287,162.00)$ 35,060.00$ 225,000.00$ 688,000.00$ 64-660-573030 Purch/improv Land/buildin -$ (104,991.00)$ -$ -$ Capital Purchases (287,162.00)$ -$ 275,000.00$ 748,000.00$ Depreciation 64-660-560010 Depreciation 673,932.70$ 706,985.87$ -$ -$ Depreciation 673,932.70$ 706,985.87$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 1,747,788.93$ 2,156,236.96$ 1,865,890.93$ 2,391,500.21$ 660 Wastewater Collection Sys 1,747,788.93$ 2,156,236.96$ 1,865,890.93$ 2,391,500.21$ 118 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 670 Wastewater Treatment Sys Personnel Services 64-670-501020 Salaries 841,539.66$ 947,185.86$ 942,831.90$ 1,016,342.48$ 64-670-501050 Part Time (w/o benefits)-$ -$ -$ -$ 64-670-501060 Seasonal Salaries 3,499.43$ -$ 5,000.00$ 5,000.00$ 64-670-501070 Stand-by Plan 4,360.00$ 8,922.50$ 6,120.00$ 6,120.00$ 64-670-501090 Overtime 16,053.77$ 24,290.71$ 20,400.00$ 20,400.00$ 64-670-501095 Overtime Straight Pay 621.32$ 1,291.69$ 1,020.00$ 1,020.00$ 64-670-502010 Social Security 61,951.62$ 68,803.18$ 74,615.95$ 80,239.51$ 64-670-502020 Group Health Insurance 168,668.73$ 160,296.35$ 180,406.47$ 194,567.79$ 64-670-502030 Retirement 107,773.34$ 121,758.58$ 124,847.60$ 123,178.13$ 64-670-502040 Workers Compensation 12,337.15$ 12,337.15$ 12,337.15$ 12,337.15$ 64-670-502050 Life Insurance 994.17$ 1,010.96$ 1,151.78$ 1,241.14$ 64-670-502060 Long Term Disability 2,512.45$ 2,557.62$ 2,851.97$ 3,061.83$ 64-670-502070 Employee Assistance Prgm 264.03$ 347.80$ 371.28$ 371.28$ 64-670-503020 Unemployment Compensation 1,560.00$ -$ -$ -$ Personnel Services 1,222,135.67$ 1,348,802.40$ 1,371,954.10$ 1,463,879.31$ Materials & Supplies 64-670-511010 Advertising 796.25$ 739.25$ 1,400.00$ 1,400.00$ 64-670-511020 Postage 617.52$ 372.07$ 315.00$ 315.00$ 64-670-512010 Printing -$ 93.50$ -$ -$ 64-670-513010 Office Supplies 10,219.39$ 2,498.43$ 225.00$ 225.00$ 64-670-514010 Gas 33,684.26$ 36,549.34$ 4,000.00$ 4,000.00$ 64-670-514017 COVID-19 3,206.76$ -$ -$ -$ 64-670-514020 Chemicals 379,938.67$ 450,310.96$ 480,000.00$ 480,000.00$ 64-670-514030 Small Tools 1,836.51$ 859.27$ 1,000.00$ 1,000.00$ 64-670-514040 Food -$ -$ -$ -$ 64-670-515040 First Aid Supplies 16.76$ 49.98$ 36.00$ 36.00$ 64-670-517010 Operational Supplies 2,207.58$ 2,627.09$ 1,500.00$ 1,500.00$ Materials & Supplies 432,523.70$ 494,099.89$ 488,476.00$ 488,476.00$ Contractual Services 64-670-520030 Dues And Publications 2,683.40$ 2,332.70$ 1,800.00$ 1,800.00$ 64-670-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 64-670-520070 Training And Education 11,000.55$ 15,270.83$ 8,800.00$ 8,800.00$ 64-670-521040 Medical Claims/services 150.00$ 530.00$ 360.00$ 360.00$ 64-670-522020 Professional Services 5,907.79$ 1,069.79$ 2,500.00$ 2,500.00$ 64-670-523010 Equipment Rent/lease 900.00$ 950.00$ 2,300.00$ 2,300.00$ 64-670-524010 Trash Collections -$ -$ -$ -$ 64-670-524050 Lab & Sampling 77,810.39$ 61,001.30$ 74,307.75$ 74,307.75$ Contractual Services 98,452.13$ 81,154.62$ 90,067.75$ 90,067.75$ Utilities 64-670-532010 Power Cost -algoa Area 40,055.68$ 42,252.91$ 34,500.00$ 37,950.00$ 64-670-532020 Power Cost -plant 218,392.59$ 229,499.76$ 233,168.00$ 256,484.80$ 64-670-532030 Power Cost -pump Station 202,566.62$ 176,058.78$ 160,000.00$ 176,000.00$ 64-670-533010 Natural Gas 25,473.01$ 26,530.48$ 42,000.00$ 42,000.00$ 64-670-534010 Telephone 8,259.76$ 7,492.32$ 7,800.00$ 7,800.00$ 64-670-535010 Water 6,775.83$ 6,857.67$ 7,200.00$ 7,200.00$ 64-670-535030 Water - Algoa 7,940.89$ 9,120.36$ 10,000.00$ 18,489.00$ Utilities 509,464.38$ 497,812.28$ 494,668.00$ 545,923.80$ Repairs & Maintenance 64-670-540010 Building & Grounds Maint.55,767.95$ 45,920.14$ 24,000.00$ 30,000.00$ 64-670-540303 Pumping System Maintenanc 51,717.64$ 81,528.85$ 83,000.00$ 83,000.00$ 64-670-540305 Pump replace/rebuild 70,775.21$ 44,862.89$ 60,610.38$ 71,808.00$ 64-670-541020 Veh Maintenance 44,564.54$ 42,703.30$ 41,000.00$ 45,495.00$ 64-670-543040 Instrumentation 62,816.98$ 71,924.28$ 49,000.00$ 49,000.00$ 64-670-546010 Clothing Expense 5,050.50$ 5,916.68$ 6,500.00$ 6,500.00$ 64-670-547010 Equipment Maintenance 64,967.31$ 25,754.97$ 40,000.00$ 40,000.00$ 64-670-547015 Disinfection Equipment Maint 102,927.41$ 62,534.56$ 70,000.00$ 70,000.00$ 64-670-547020 Maintenance Agreements 8,372.98$ 10,198.75$ 9,200.00$ 9,200.00$ 64-670-547030 Radio Maintenance 3,380.02$ 203.67$ 500.00$ 500.00$ Repairs & Maintenance 470,340.54$ 391,548.09$ 383,810.38$ 405,503.00$ Other Non-Operating Expenses 64-670-555010 Loss On Disposal Of Asset -$ 0.25$ -$ -$ Other Non-Operating Expenses -$ 0.25$ -$ -$ Capital Purchases 64-670-572010 Purchase Of Vehicles -$ -$ -$ 130,000.00$ 64-670-572020 Purchase Of Equipment 308,212.00$ -$ 60,000.00$ 86,000.00$ 64-670-573030 Purch/improv Land/buildin 174.07$ -$ 45,000.00$ -$ Capital Purchases 308,386.07$ -$ 105,000.00$ 216,000.00$ Depreciation 64-670-560010 Depreciation 865,601.43$ 856,189.40$ -$ -$ 119 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget Depreciation 865,601.43$ 856,189.40$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 3,906,903.92$ 3,669,606.93$ 2,933,976.23$ 3,209,849.86$ 670 Wastewater Treatment Sys 3,906,903.92$ 3,669,606.93$ 2,933,976.23$ 3,209,849.86$ 120 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 700 Transfers & Subsidies Transfers Out 64-700-590065 Trans to Self-Funded Hlth Ins 30,450.00$ 96,967.00$ -$ -$ 64-700-590066 Trans to Workers Comp 23,832.00$ 26,677.30$ -$ -$ Transfers Out 54,282.00$ 123,644.30$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 54,282.00$ 123,644.30$ -$ -$ 700 Transfers & Subsidies 54,282.00$ 123,644.30$ -$ -$ 979 Department Debt Service 64-979-580040 Bond Issuance Cost Expense -$ -$ -$ -$ Debt Service -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total -$ -$ -$ -$ 979 Department -$ -$ -$ -$ 980 Sewerage Sys Revenue Bond Capital Projects 64-980-579008 User Rate Study -$ -$ -$ -$ 64-980-579009 Wastewater Design -$ -$ -$ -$ 64-980-579012 New Walnut Pump Station -$ -$ -$ -$ 64-980-579013 Ww Reclamation Plan 2001 -$ -$ -$ -$ 64-980-579014 Missouri River Crossing -$ -$ -$ -$ 64-980-579015 Misc Non-reimbursable -$ -$ -$ -$ Capital Projects -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total -$ -$ -$ -$ 980 Sewerage Sys Revenue Bond -$ -$ -$ -$ 981 Sewerage Other Bond Projs Capital Projects 64-981-579111 Algoa Treatment Facility -$ -$ -$ -$ 64-981-579116 Moreau Pump Station Plan -$ -$ -$ -$ 64-981-579118 Moreau Ps Design & Insp -$ -$ -$ -$ 64-981-579119 Hwy 54 Ps Design & Insp -$ -$ -$ -$ Capital Projects -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total -$ -$ -$ -$ 981 Sewerage Other Bond Projs -$ -$ -$ -$ 982 SRF FY 05 Bond Projects Capital Projects 64-982-579250 Highway 54 Pump Station -$ -$ -$ -$ 64-982-579251 Moreau River Pump Station -$ -$ -$ -$ 64-982-579252 Uaa Study -$ -$ -$ -$ 64-982-579253 Main B Wears Creek Design -$ -$ -$ -$ 64-982-579254 Basin 9 Rehab & Repl -$ -$ -$ -$ 64-982-579255 Sewer Rehab & Repl -$ -$ -$ -$ 64-982-579256 Hayselton Pump Station -$ -$ -$ -$ Capital Projects -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total -$ -$ -$ -$ 982 SRF FY 05 Bond Projects -$ -$ -$ -$ 983 SRF FY 08 Bond Projects Capital Projects 64-983-579362 Riverside Ps & Rehab -$ -$ -$ -$ Capital Projects -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total -$ -$ -$ -$ 983 SRF FY 08 Bond Projects -$ -$ -$ -$ 984 SRF FY 09 Bond Projects Capital Projects 64-984-579470 Rwrf Disinfection Fac -$ -$ -$ -$ Capital Projects -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total -$ -$ -$ -$ 984 SRF FY 09 Bond Projects -$ -$ -$ -$ 121 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 985 SRF FY 12 Bond Projects Capital Projects 64-985-522020 Professional Services -$ -$ -$ -$ 64-985-579116 Moreau Pump Station Plan -$ -$ -$ -$ 64-985-579480 Cole Junction Forcemain Replac -$ -$ -$ -$ 64-985-579485 Pretreatment Study -$ -$ -$ -$ 64-985-579490 Route B-Tanner Br Sewer Ext -$ -$ -$ -$ 64-985-579495 Basin 5 & 6 Design -$ -$ -$ -$ 64-985-579496 SRF Bond - Uncommitted -$ -$ -$ -$ Capital Projects -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total -$ -$ -$ -$ 985 SRF FY 12 Bond Projects -$ -$ -$ -$ 986 SRF FY14 Bond Projects Capital Projects 64-986-579020 Walnut Odor Control Study -$ -$ -$ -$ 64-986-579256 Hayselton Pump Station -$ -$ -$ -$ 64-986-579500 Basin 12 Relief Sewers -$ -$ -$ -$ 64-986-579510 Basin 5 & 6 Relief Sewers -$ -$ -$ -$ Capital Projects -$ -$ -$ -$ Debt Service 64-986-580040 Bond Issuance Cost Expense -$ -$ -$ -$ Debt Service -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total -$ -$ -$ -$ 986 SRF FY14 Bond Projects -$ -$ -$ -$ 987 Series 2016 Bond Projects Capital Projects 64-987-577069 East High Street -$ -$ -$ -$ 64-987-579256 Hayselton Pump Station -$ -$ -$ -$ 64-987-579500 Basin 12 Relief Sewers -$ -$ -$ -$ 64-987-579880 Basin 13B Upgrade-Valley View -$ -$ -$ -$ 64-987-579881 Wears Creek Upgrade-E. Branch -$ -$ -$ -$ 64-987-579882 Green Meadow Pumps & Forcemain -$ -$ -$ -$ 64-987-579883 Forcemain Eval & Replacement -$ -$ -$ -$ 64-987-579884 Basin 17 Relief Sewer -$ -$ -$ -$ 64-987-579886 Biosolids Improvements 48,450.00$ -$ -$ -$ Capital Projects 48,450.00$ -$ -$ -$ Debt Service 64-987-580040 Bond Issuance Cost Expense -$ -$ -$ -$ Debt Service -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 48,450.00$ -$ -$ -$ 987 Series 2016 Bond Projects 48,450.00$ -$ -$ -$ 988 Series 2020 Bond Debt Service 64-988-580040 Bond Issuance Cost Expense -$ -$ -$ -$ Debt Service -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total -$ -$ -$ -$ 988 Series 2020 Bond -$ -$ -$ -$ 989 WW Biosolids Loan Capital Projects 64-989-579869 Biosolids Improvement -$ -$ -$ -$ 64-989-579886 Biosolids Improvements -$ -$ -$ -$ 64-989-579891 Basin 10-Westview PS Upgrade -$ -$ -$ -$ Capital Projects -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total -$ -$ -$ -$ 989 WW Biosolids Loan -$ -$ -$ -$ 990 Capital Projects Capital Projects 64-990-576007 Stormwater Improvements -$ -$ -$ -$ 64-990-576010 SchellRidge Stmwtr & Vari Swrs -$ -$ -$ -$ 64-990-577032 Hyde Park Infrastructure -$ -$ -$ -$ 64-990-577096 South Country Club -$ -$ -$ -$ 122 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 64-990-577098 East High Street -$ -$ -$ -$ 64-990-578051 Its/gis -$ -$ -$ -$ 64-990-578056 Annexation -$ -$ -$ -$ 64-990-579020 Walnut Odor Control Study -$ -$ -$ -$ 64-990-579116 Moreau Pump Station Plan -$ -$ -$ -$ 64-990-579256 Hayselton Pump Station -$ -$ -$ -$ 64-990-579495 Basin 5 & 6 Design - NON-BOND -$ -$ -$ -$ 64-990-579810 Plant Expansion & Modific -$ -$ -$ -$ 64-990-579811 Algoa Treatment Facility -$ -$ -$ -$ 64-990-579820 Sewer Extensions -$ -$ -$ -$ 64-990-579821 Fac For Collections -$ -$ -$ -$ 64-990-579822 Partnership2000 Sewer Ext -$ -$ -$ -$ 64-990-579825 Sewer System Repairs -$ -$ -$ -$ 64-990-579830 Plant/ordor Control -$ -$ -$ -$ 64-990-579840 I/i Program/personel Serv -$ -$ -$ -$ 64-990-579841 I/i Rehabilitation -$ -$ -$ -$ 64-990-579842 Walnut Lift Station Lot -$ -$ -$ -$ 64-990-579843 Cole Junction Force Main -$ -$ -$ -$ 64-990-579844 Reallocation -$ -$ -$ -$ 64-990-579850 Sewer Rehab & Repl -$ -$ 225,000.00$ -$ 64-990-579855 Basin 10 Relief-Frog Hollow -$ -$ -$ -$ 64-990-579856 Basin 21 Woodward Swr Replace -$ -$ -$ -$ 64-990-579860 E Moreau R Incept& P Stat -$ -$ -$ -$ 64-990-579861 Land-hwy 54 & Gr M Ps -$ -$ -$ -$ 64-990-579863 Replace Effluent Piping -$ -$ -$ -$ 64-990-579864 Install Scum Eq-sbr Basin -$ -$ -$ -$ 64-990-579865 Relocate Septage Station -$ -$ -$ -$ 64-990-579866 Mo River Bridge Repl -$ -$ -$ -$ 64-990-579867 Basin 9/10 Relief Sewer -$ -$ -$ -$ 64-990-579868 Professional Services 13,795.00$ 480.00$ -$ -$ 64-990-579870 Contingency Projects 32,315.80$ 61,876.90$ -$ -$ 64-990-579871 Design Disinfect Fac -$ -$ -$ -$ 64-990-579872 Basin 6 Rehab/repl -$ -$ -$ -$ 64-990-579873 Algoa Facility-Disinfectn Syst -$ -$ -$ -$ 64-990-579874 Moreau View Extension -$ -$ -$ -$ 64-990-579875 Longview Sewer Extension -$ -$ -$ -$ 64-990-579876 ABB Pump Station -$ -$ -$ -$ 64-990-579877 Woodward Sub Sewer Replacement -$ -$ -$ -$ 64-990-579878 Sharon Drive PS Elimination -$ -$ -$ -$ 64-990-579879 Blower Replacement @ Plant -$ -$ -$ -$ 64-990-579882 Green Meadow Pumps & Forcemain -$ -$ -$ -$ 64-990-579885 Green Tree Sewer Extension -$ -$ -$ -$ 64-990-579886 Biosolids Improvements -$ -$ -$ -$ 64-990-579887 Indian Hills Pump Station 3,614.00$ -$ -$ -$ 64-990-579888 Catholic Charities -$ -$ -$ -$ 64-990-579889 Binder Pump Station Upgrade 312.00$ -$ -$ -$ 64-990-579890 E Capitol Sewer -$ -$ -$ -$ 64-990-579891 Basin 10-Westview PS Upgrade -$ 77,652.04$ -$ -$ Capital Projects 50,036.80$ 140,008.94$ 225,000.00$ -$ Depreciation 64-990-560010 Depreciation 1,730,603.13$ 1,772,803.35$ -$ -$ Depreciation 1,730,603.13$ 1,772,803.35$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 1,780,639.93$ 1,912,812.29$ 225,000.00$ -$ 990 Capital Projects 1,780,639.93$ 1,912,812.29$ 225,000.00$ -$ Expense 10,186,312.66$ 10,656,888.75$ 11,236,284.31$ 11,793,407.04$ Revenue Total 12,183,912.70$ 12,585,657.51$ 11,236,284.31$ 11,793,407.04$ Expense Total 10,186,312.66$ 10,656,888.75$ 11,236,284.31$ 11,793,407.04$ 64 Wastewater Fund 1,997,600.04$ 1,928,768.76$ -$ -$ Revenue Total 12,183,912.70$ 12,585,657.51$ 11,236,284.31$ 11,793,407.04$ Expense Total 10,186,312.66$ 10,656,888.75$ 11,236,284.31$ 11,793,407.04$ 123 CAPITAL IMPROVEMENT TAX FUNDS 124 Capital Improvement Tax (CIT) Funds Overview The City of Jefferson’s Capital Improvement Plan (CIP) is a multi-year plan for capital investments in the City’s infrastructure, facilities, and equipment that is designed to address the challenges for supporting future infrastructure needs, while also addressing the City’s current facility requirements. The CIP includes items such as roads, sidewalks, drainage projects, recreational facilities, buildings, and equipment. The CIP is important because it connects the City’s development, with both comprehensive and financial plans. Projects within the CIP are intended to reflect the community’s values and goals, as well as the overall policy goals of the City Council including existing long range plans. Article V, Section 5.2, (c) of the City Charter states, “Budget. The City Administrator shall prepare and submit a recommended annual budget and five-year capital improvements program to the mayor.” Article IV, Section 4.4, (5) of the City Charter states, “Budget. The mayor shall propose an annual budget and five-year capital improvement program to the council.” The CIP can be changed as the infrastructure requirements change, development occurs, and funding opportunities become available. The remaining one-half year of the five-year plan represent all projects that are currently proposed for future funding based on the revenue projections. As priorities, needs, and revenues change, projects may be added to or removed from the CIP. Estimated expenses and revenue projections are reviewed annually and adjusted if necessary to account for growth, inflation and other economic conditions. Capital Improvement Plan Process Definition A capital improvement is a necessary or a desirable project that extends or improves infrastructure and enhances the City’s ability to provide safe and desirable services for the benefit of the community and the quality of life in the City of Jefferson. These projects directly affect the way citizens live, travel, and conduct business within the community. Identification The need for capital improvements may be identified by an adopted infrastructure plan, the desire to maintain certain levels and types of service provided in the community, by community groups, or by regulatory legislation. Projects are prioritized based on many factors including their impact on providing better City services, accommodating the City’s growth, effect on maintenance and operation expenditures, and the overall health, safety, and welfare of the citizens. Creation The scope of a proposed project is often determined based on a preliminary study or recommendations. Once the project is identified, a preliminary cost estimate and schedule for the design, right of way and easement acquisition, and construction of the project is prepared. The initial cost estimates are typically general in 125 Capital Improvement Tax (CIT) Funds nature with considerable contingencies included. If the project is selected for inclusion in the Plan, the estimates and schedule are the basis of the initial project information. Capital Improvement Plan Implementation When a project is funded, it is assigned to a project manager who will assume oversight responsibilities. A number of steps are required before a project is complete. The design phase requires the project manager to coordinate and participate in the selection process for an engineering or architectural design firm, as appropriate. Typically, one or more public meetings are held for major projects that have significant impacts on property owners and the public to obtain feedback and comments from the community. Capital projects are publicly advertised through the City’s Purchasing Unit. The award of the contract is made by City Council. The project manager is typically responsible for performing or coordinating project administration and reporting on the project progress to the City Council and the public through the City’s publications and website. Any changes that increase the cost in excess of the agreed upon amount must be approved by the City Council. Final acceptance of the completed project by the City occurs when the contractor has completed all work on the project and has submitted all close-out documents in accordance with the contract. The project manager is responsible for preparing a final project report and submitting it to City’s management staff as well as the City Council. Any unspent funds authorized for a project will be returned to the appropriate funding source for reallocation to future projects. Capital Improvement Plan Funding Revenue Source The City imposes a total sales tax of 2% on all goods and services sold within the City limits. The sales tax receipts are broken down into three funds: 1% is allocated to the City’s General Fund, ½% is allocated to the Department of Parks, Recreation, and Forestry Parks Fund, and the remaining ½% is allocated to the City’s Capital Improvement Tax (CIT) Fund, which supports the City’s Capital Improvement Plan. The Capital Improvement Tax Fund can also receive financial support from other sources. This occurs when a project that has been approved has an agreement with another party that they will be contributing financially to the project. The amount from other sources can fluctuate from year to year depending on the approved projects and the financial support provided per the agreements with outside parties. Revenue is tracked in the City’s internal accounting system in a method that identifies the sales tax issuance for which the revenue was received. As revenue is committed for projects, the expenditures are tracked with the same issuance identifier as the revenue in an effort to reconcile the revenue dollars that were committed to the project and the actual cost of the project. 126 Capital Improvement Tax (CIT) Funds Every five years the Capital Improvement Tax sunsets and requires a new vote of the citizens in order to continue. The eighth iteration of the Capital Improvement Tax was on the August 3, 2021 ballot for voter approval. It received a majority vote of the Jefferson City voters and was in effect beginning April 1, 2022 and will sunset on March 31, 2027. The FY24 adopted budget includes $7,021,335 in estimated sales tax receipts. Impact on Operating Budget As part of the Capital Improvement Plan, the impact of each project on the City’s operating budget is identified. As capital improvement projects are completed, operation and maintenance of these facilities must be absorbed in the appropriate operating budget, which provides ongoing services to citizens. These operating costs, which may include salaries, equipment, regular maintenance, and repairs, are adjusted annually to accommodate growth and inflation in maintaining or improving service levels. In some cases, elimination of high-maintenance facilities may also reduce these operating costs. It is the City of Jefferson’s philosophy that new projects should not be constructed if operating revenues are unavailable to cover the operating costs. As a result, the availability of recurring revenues must be considered in the decision to include projects in the CIP. 127 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Sales & Use Taxes 6,231,172$ 6,664,966$ 6,750,000$ 7,021,335$ Intergovernmental 2,285,115 - - - Interest Income 142,889 199,472 13,164 80,000 Other Non-Operating Revenue - 198,773 - - Total Revenue 8,659,177 7,063,211 6,763,164 7,101,335 Expenditures by Type Capital Purchases 273,850 467,824 1,077,080 - Capital Projects 3,772,668 5,021,770 6,229,089 6,248,800 Transfers Out 1,891,146 112,039 193,164 200,000 Debt Service 400,000 400,000 445,911 445,911 Total by Type 6,337,664 6,001,633 7,945,244 6,894,711 Fund Balance Net Increase (Decrease)2,321,513 1,061,579 (1,182,080) 206,623 Add: Beginning Fund Balance 7,787,155 10,108,668 11,170,247 9,988,167 Ending Fund Balance 10,108,668$ 11,170,247$ 9,988,167$ 10,194,790$ 2023-2024 Budget Summary - Capital Improvement Tax Funds 128 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 44 C.I. Sales Tax F 12-17 100 Revenue Sales & Use Taxes 44-100-400010 Sales Tax -$ -$ -$ -$ 44-100-400020 Sales Tax Interest -$ -$ -$ -$ Sales & Use Taxes -$ -$ -$ -$ Intergovernmental 44-100-430010 Federal Grants -$ -$ -$ -$ 44-100-430040 Local Grants -$ -$ -$ -$ 44-100-430090 Joint City/County Proj Receipt -$ -$ -$ -$ 44-100-481060 Misc Revenue-Intergovernmental -$ -$ -$ -$ Intergovernmental -$ -$ -$ -$ Interest Income 44-100-470010 Interest 23,797.07$ 13,059.84$ -$ -$ 44-100-470051 Unrealized Gains/Losses -$ -$ -$ -$ Interest Income 23,797.07$ 13,059.84$ -$ -$ Other Non-Operating Revenue 44-100-486060 Cap Contr-CID Southside E -$ -$ -$ -$ Other Non-Operating Revenue -$ -$ -$ -$ Transfers In 44-100-490320 Trans from Cap Proj-Street&PF -$ -$ -$ -$ 44-100-490400 Transfer from Sales Tax B (40)-$ -$ -$ -$ 44-100-490410 Transfer from Sales Tax C (41)-$ -$ -$ -$ 44-100-490420 Transfer from Sales Tax E (43)-$ -$ -$ -$ 44-100-490620 Transfer from Parking Fund -$ -$ -$ -$ Transfers In -$ -$ -$ -$ Carry Over Surplus 44-100-495995 Transfer From (to) Surplus -$ -$ -$ -$ Carry Over Surplus -$ -$ -$ -$ Revenue Total 23,797.07$ 13,059.84$ -$ -$ Expense Total -$ -$ -$ -$ 100 Revenue 23,797.07$ 13,059.84$ -$ -$ Revenue 23,797.07$ 13,059.84$ -$ -$ 700 Transfers & Subsidies Transfers Out 44-700-590050 Transfer to Tif Fund -$ -$ -$ -$ Transfers Out -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total -$ -$ -$ -$ 700 Transfers & Subsidies -$ -$ -$ -$ 129 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 990 Capital Projects Capital Projects 44-990-574001 Oak Hills Improvements -$ -$ -$ -$ 44-990-574003 Greenway Acqstn & Dvlpmnt -$ -$ -$ -$ 44-990-574018 Riverfront Park -$ -$ -$ -$ 44-990-574019 N Jeff City Park Development -$ -$ -$ -$ 44-990-574026 Parks Small Projects -$ -$ -$ -$ 44-990-574027 Parks Facilities Rehab -$ -$ -$ -$ 44-990-574028 Athletic Fields Imrp -$ -$ -$ -$ 44-990-574037 Ice Arena Improvements -$ -$ -$ -$ 44-990-574038 Land Acquisition -$ -$ -$ -$ 44-990-574040 Road & Parking Imprs -$ -$ -$ -$ 44-990-574048 Riverfront/Greenway 2,078.35$ -$ -$ -$ 44-990-574049 Cent. East End/MSP -$ -$ -$ -$ 44-990-574052 Multipurpose Building -$ -$ -$ -$ 44-990-574054 Park Land Acquisition -$ -$ -$ -$ 44-990-574055 NJC Recreation Improvements -$ -$ -$ -$ 44-990-574059 Frog Hollow Greenway -$ -$ -$ -$ 44-990-574061 Site Acquisition & Fac Develop -$ -$ -$ -$ 44-990-574069 Bicentennial Bridge -$ -$ -$ -$ 44-990-574072 Adrian's Island Park 252,519.14$ 30,975.96$ -$ -$ 44-990-575001 Cherry Creek Station #3 -$ -$ -$ -$ 44-990-575002 Fire Equip Replacement -$ -$ -$ -$ 44-990-575004 Fire Apparatus -$ -$ -$ -$ 44-990-575006 New Fire Station Number 2 -$ -$ -$ -$ 44-990-575009 Police Field Oper Equip -$ -$ -$ -$ 44-990-575010 Police Renov & Upgrades -$ -$ -$ -$ 44-990-575012 Emergency Sirens System -$ -$ -$ -$ 44-990-575013 SWAT Vehicle -$ -$ -$ -$ 44-990-575014 Phone & Radio Upgrades -$ -$ -$ -$ 44-990-575015 Police HVAC -$ -$ -$ -$ 44-990-575023 Fire Station 4 Rehab 95,071.44$ 170,668.49$ -$ -$ 44-990-576007 Stormwater Improvements -$ -$ -$ -$ 44-990-576010 SchellRidge Stmwtr & Vari Swrs -$ -$ -$ -$ 44-990-576011 Satinwood Dr Stormwater Imprvs -$ -$ -$ -$ 44-990-576013 Don Ray Stormwater -$ -$ -$ -$ 44-990-576015 Belmont Stormwater -$ -$ -$ -$ 44-990-576016 Westwood Dr Stormwater -$ -$ -$ -$ 44-990-576017 Forest Hill Stormwater -$ -$ -$ -$ 44-990-576018 Pipe Lining 2017 -$ -$ -$ -$ 44-990-576019 Mesa/Chickadee/Shellridge Stmw -$ -$ -$ -$ 44-990-576020 Pipe Lining 2019 -$ -$ -$ -$ 44-990-576025 Douglas Davis Stormwater -$ 43,959.99$ -$ -$ 44-990-577031 Street Resurfacing -$ -$ -$ -$ 44-990-577033 Frog Hollow -$ -$ -$ -$ 44-990-577034 Wildwood -$ -$ -$ -$ 44-990-577035 MSP 3,000.00$ -$ -$ -$ 44-990-577036 Stadium/Jefferson -$ -$ -$ -$ 44-990-577037 Lafayette -$ -$ -$ -$ 44-990-577038 Old Town Projects -$ -$ -$ -$ 44-990-577039 Stadium Blvd Right Turn Lane -$ -$ -$ -$ 44-990-577040 Air Street Stormwater -$ -$ -$ -$ 130 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 44-990-577041 Ellis Blvd Sidewalks -$ -$ -$ -$ 44-990-577042 Mo Blvd Sidewalks -$ -$ -$ -$ 44-990-577043 Moreland Ave NIP -$ -$ -$ -$ 44-990-577044 Water Street @ Lohman Landing -$ -$ -$ -$ 44-990-577045 Clay Street Plaza -$ -$ -$ -$ 44-990-577049 Lafayette St-McCarty to Miller -$ -$ -$ -$ 44-990-577050 MSP Interchange -$ -$ -$ -$ 44-990-577051 Dunklin St. Crosswalk -$ -$ -$ -$ 44-990-577052 TAP Grant Applications -$ -$ -$ -$ 44-990-577053 Stadium/Monroe -$ -$ -$ -$ 44-990-577054 Wayfinding -$ -$ -$ -$ 44-990-577055 Marshall & Roland Sidewalk -$ -$ -$ -$ 44-990-577057 Baptist Sidewalk Project -$ -$ -$ -$ 44-990-577058 Downtown Streetscape -$ -$ -$ -$ 44-990-577059 MSP Parkway -$ 21,759.70$ -$ -$ 44-990-577061 Capitol Ave Project -$ -$ -$ -$ 44-990-577073 JC Loop Signing Project -$ 7,265.30$ -$ -$ 44-990-577106 Misc Nhood Sidewalk -$ -$ -$ -$ 44-990-577107 Major Road Imprs/exts -$ -$ -$ -$ 44-990-578051 Its/gis 1,132.19$ -$ -$ -$ 44-990-578063 Contingency -$ -$ -$ -$ 44-990-578074 McCarty St. Rail Crossing -$ -$ -$ -$ 44-990-578076 MSP Partnership -$ -$ -$ -$ 44-990-578077 Court Design/Reno -$ -$ -$ -$ 44-990-578079 Port Authority -$ -$ -$ -$ Capital Projects 353,801.12$ 274,629.44$ -$ -$ Transfers Out 44-990-590070 Transit Matching 31,755.53$ 12,160.82$ -$ -$ 44-990-590075 Airport Matching 163,321.39$ 45,084.49$ -$ -$ Transfers Out 195,076.92$ 57,245.31$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 548,878.04$ 331,874.75$ -$ -$ 990 Capital Projects 548,878.04$ 331,874.75$ -$ -$ Expense 548,878.04$ 331,874.75$ -$ -$ Revenue Total 23,797.07$ 13,059.84$ -$ -$ Expense Total 548,878.04$ 331,874.75$ -$ -$ 44 C.I. Sales Tax F 12-17 (525,080.97)$ (318,814.91)$ -$ -$ 131 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 45 C.I. Sales Tax G 17-22 100 Revenue Sales & Use Taxes 45-100-400010 Sales Tax 6,230,582.43$ 2,589,879.70$ -$ -$ 45-100-400020 Sales Tax Interest 590.05$ -$ -$ -$ Sales & Use Taxes 6,231,172.48$ 2,589,879.70$ -$ -$ Intergovernmental 45-100-430090 Joint City/County Proj Receipt 2,285,115.24$ -$ -$ -$ Intergovernmental 2,285,115.24$ -$ -$ -$ Interest Income 45-100-470010 Interest 119,092.28$ 174,648.43$ -$ -$ Interest Income 119,092.28$ 174,648.43$ -$ -$ Other Non-Operating Revenue 45-100-485050 Sale of Assets -$ 198,773.00$ -$ -$ 45-100-486060 Cap Contr-CID Southside G -$ -$ -$ -$ Other Non-Operating Revenue -$ 198,773.00$ -$ -$ Transfers In 45-100-490415 Transfer from Sales Tax D (42)-$ -$ -$ -$ 45-100-490420 Transfer From Sales Tax E (43)-$ -$ -$ -$ Transfers In -$ -$ -$ -$ Carry Over Surplus 45-100-495995 Transfer From (to) Surplus -$ -$ 2,332,080.00$ -$ 45-100-495998 Loan Proceeds -$ -$ -$ -$ Carry Over Surplus -$ -$ 2,332,080.00$ -$ Revenue Total 8,635,380.00$ 2,963,301.13$ 2,332,080.00$ -$ Expense Total -$ -$ -$ -$ 100 Revenue 8,635,380.00$ 2,963,301.13$ 2,332,080.00$ -$ Revenue 8,635,380.00$ 2,963,301.13$ 2,332,080.00$ -$ 700 Transfers & Subsidies Transfers Out 45-700-590030 Transfer to General Fund 1,599,595.00$ -$ -$ -$ 45-700-590050 Transfer to Tif Fund 13,164.01$ 2,931.88$ -$ -$ Transfers Out 1,612,759.01$ 2,931.88$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 1,612,759.01$ 2,931.88$ -$ -$ 700 Transfers & Subsidies 1,612,759.01$ 2,931.88$ -$ -$ 990 Capital Projects Capital Purchases 45-990-575021 Police Vehicles 273,850.20$ 467,823.50$ 379,280.00$ -$ 45-990-575024 Fire Field Oper Equip -$ -$ 30,200.00$ -$ 45-990-585000 Central Maint Equip/Vehicles -$ -$ 56,000.00$ -$ 132 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 45-990-585001 Streets Equip/Vehicles -$ -$ 410,000.00$ -$ 45-990-585002 CM Veh & Equip Parts Etc -$ -$ 201,600.00$ -$ Capital Purchases 273,850.20$ 467,823.50$ 1,077,080.00$ -$ Capital Projects 45-990-574003 Greenway Acqstn & Dvlpmnt -$ -$ -$ -$ 45-990-574018 Riverfront Park -$ -$ -$ -$ 45-990-574027 Parks Facilities Rehab 336,193.60$ 4,625.00$ -$ -$ 45-990-574028 Athletic Fields Impr 30.00$ 243,900.00$ -$ -$ 45-990-574038 Land Acquisition -$ 14,314.58$ -$ -$ 45-990-574039 Playgrounds & Lighting -$ -$ -$ -$ 45-990-574048 Riverfront/Greenway 2,232.00$ -$ -$ -$ 45-990-574061 Site Acquisition & Fac Develop -$ -$ -$ -$ 45-990-574062 Playground Develop & Replace -$ -$ -$ -$ 45-990-574064 Community Bike Share Program -$ -$ -$ -$ 45-990-574065 Community Park Renovation 37,764.62$ -$ -$ -$ 45-990-574067 Riverside Park -$ 24,041.77$ -$ -$ 45-990-574069 Bicentennial Bridge -$ 2,442.83$ -$ -$ 45-990-574070 ITS/Software Upgrades 36,402.22$ 56,346.49$ -$ -$ 45-990-574071 Washington Park Improvements 11,341.50$ 95,560.00$ -$ -$ 45-990-574072 Adrian's Island Park 49.00$ 344,435.39$ -$ -$ 45-990-574073 EP Botanical Gardens -$ 72,195.81$ -$ -$ 45-990-574074 Art Installations 20,358.26$ 21,000.00$ -$ -$ 45-990-575002 Fire Equip Replacement 136,776.23$ -$ -$ -$ 45-990-575003 Fire Station Facility -$ 79,800.00$ -$ -$ 45-990-575004 Fire Apparatus 3,710.06$ -$ 250,000.00$ -$ 45-990-575006 New Fire Station Number 2 -$ -$ -$ -$ 45-990-575007 Fire Station #6 -$ -$ -$ -$ 45-990-575009 Police Field Oper Equip 32,187.64$ -$ 445,000.00$ -$ 45-990-575010 Police Renov & Upgrades 73.70$ 62,628.51$ -$ -$ 45-990-575012 Emergency Sirens System -$ -$ -$ -$ 45-990-575019 PD Information Systems Improve 114,490.00$ -$ -$ -$ 45-990-575020 Communications Equip Upgrades 268,310.14$ 201,125.59$ -$ -$ 45-990-576007 Stormwater Improvements 732.77$ 750.00$ 200,000.00$ -$ 45-990-576008 Air Streets Stormwater -$ -$ -$ -$ 45-990-576020 Pipe Lining 2019 -$ -$ -$ -$ 45-990-576021 Midway Drive Stormwater -$ -$ -$ -$ 45-990-576022 Leonard Drive Stormwater 113,002.47$ -$ -$ -$ 45-990-576023 Norris Drive Culvert -$ 85,742.03$ -$ -$ 45-990-576024 Pipe Lining-2021 -$ 532,346.00$ -$ -$ 45-990-576025 Douglas Davis Stormwater -$ 141,881.67$ -$ -$ 45-990-577020 City/County Cooperative Prjs -$ -$ -$ -$ 45-990-577031 Street Resurfacing 1,314,221.97$ 486,248.24$ -$ -$ 45-990-577058 Downtown Streetscape -$ -$ -$ -$ 45-990-577059 MSP Parkway -$ 3,969.26$ -$ -$ 45-990-577061 Capitol Ave Project -$ -$ -$ -$ 45-990-577062 Local Road Studies/Grant Match -$ -$ -$ -$ 45-990-577063 Clark Avenue 17,000.00$ -$ -$ -$ 45-990-577067 Dunklin Street Bridge -$ -$ -$ -$ 45-990-577068 Cavalier Drive 240,899.35$ -$ -$ -$ 45-990-577069 East High Street 646,755.13$ -$ -$ -$ 45-990-577072 JC Loop Striping project -$ 16,460.00$ -$ -$ 133 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 45-990-577073 JC Loop Signing Project -$ -$ -$ -$ 45-990-577074 Adams Street Sidewalk -$ -$ -$ -$ 45-990-577075 Street Materials -$ 225,000.00$ -$ -$ 45-990-577076 179 Bypass Trail -$ -$ -$ -$ 45-990-577077 Vieth Dr. Sidewalk -$ -$ -$ -$ 45-990-577106 Misc Nhood Sidewalk -$ 15,850.00$ -$ -$ 45-990-577117 High Street Viaduct -$ 19,500.00$ -$ -$ 45-990-577118 Grant Street -$ 821,013.47$ -$ -$ 45-990-577119 Jackson St Stormwater -$ 23,337.16$ -$ -$ 45-990-578051 Its/gis 86,336.67$ 137,561.50$ 275,000.00$ -$ 45-990-578056 Annexation -$ -$ -$ -$ 45-990-578063 Contingency -$ -$ -$ -$ 45-990-578071 Militia Drive-Railspur -$ -$ -$ -$ 45-990-578083 City Hall Bldg Maint & Repairs -$ -$ 85,000.00$ -$ 45-990-590071 Mo Blvd 1400-1800 Block -$ -$ -$ -$ Capital Projects 3,418,867.33$ 3,732,075.30$ 1,255,000.00$ -$ Transfers Out 45-990-590070 Transit Matching -$ -$ -$ -$ 45-990-590075 Airport Matching 83,309.61$ 33,903.02$ -$ -$ Transfers Out 83,309.61$ 33,903.02$ -$ -$ Debt Service 45-990-575017 Fire Apparatus-Loan Principal 322,136.49$ 165,070.63$ -$ -$ 45-990-575018 Fire Apparatus-Loan Interest 77,863.51$ 34,929.37$ -$ -$ Debt Service 400,000.00$ 200,000.00$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 4,176,027.14$ 4,433,801.82$ 2,332,080.00$ -$ 990 Capital Projects 4,176,027.14$ 4,433,801.82$ 2,332,080.00$ -$ Expense 5,788,786.15$ 4,436,733.70$ 2,332,080.00$ -$ Revenue Total 8,635,380.00$ 2,963,301.13$ 2,332,080.00$ -$ Expense Total 5,788,786.15$ 4,436,733.70$ 2,332,080.00$ -$ 45 C.I. Sales Tax G 17-22 2,846,593.85$ (1,473,432.57)$ -$ -$ 134 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 46 C.I. Sales Tax H 22-27 100 Revenue Sales & Use Taxes 46-100-400010 Sales Tax -$ 4,074,711.37$ 6,750,000.00$ 7,021,334.84$ 46-100-400020 Sales Tax Interest -$ 375.08$ -$ -$ Sales & Use Taxes -$ 4,075,086.45$ 6,750,000.00$ 7,021,334.84$ Interest Income 46-100-470010 Interest -$ 11,764.01$ 13,164.01$ 80,000.00$ Interest Income -$ 11,764.01$ 13,164.01$ 80,000.00$ Other Non-Operating Revenue 46-100-486060 Cap Contr-CID Southside H -$ -$ -$ -$ Other Non-Operating Revenue -$ -$ -$ -$ Carry Over Surplus 46-100-495995 Transfer From (to) Surplus -$ -$ (1,150,000.00)$ (206,623.47)$ Carry Over Surplus -$ -$ (1,150,000.00)$ (206,623.47)$ Revenue Total -$ 4,086,850.46$ 5,613,164.01$ 6,894,711.37$ Expense Total -$ -$ -$ -$ 100 Revenue -$ 4,086,850.46$ 5,613,164.01$ 6,894,711.37$ Revenue -$ 4,086,850.46$ 5,613,164.01$ 6,894,711.37$ 700 Transfers & Subsidies Transfers Out 46-700-590050 Transfer to Tif Fund -$ 17,959.21$ 13,164.01$ 20,000.00$ Transfers Out -$ 17,959.21$ 13,164.01$ 20,000.00$ Revenue Total -$ -$ -$ -$ Expense Total -$ 17,959.21$ 13,164.01$ 20,000.00$ 700 Transfers & Subsidies -$ 17,959.21$ 13,164.01$ 20,000.00$ 990 Capital Projects Capital Purchases 46-990-585001 Streets Equip/Vehicles -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ Capital Projects 46-990-574003 Greenway Acqstn & Dvlpmnt -$ -$ 123,200.00$ 123,200.00$ 46-990-574027 Parks Facilities Rehab -$ 9,922.76$ 308,000.00$ 308,000.00$ 46-990-574061 Site Acquisition & Fac Develop -$ -$ 67,200.00$ 67,200.00$ 46-990-574062 Playground Develop & Replace -$ -$ 61,600.00$ 61,600.00$ 46-990-574072 Adrian's Island Park -$ -$ -$ -$ 46-990-574078 Pickleball Courts -$ -$ -$ -$ 46-990-575002 Fire Equip Replacement -$ -$ 37,500.00$ 37,500.00$ 46-990-575004 Fire Apparatus -$ -$ -$ -$ 46-990-575007 Fire Station #6 -$ -$ 188,589.00$ 188,589.00$ 46-990-575009 Police Field Oper Equip -$ 5,202.00$ 88,421.00$ 88,421.00$ 46-990-575010 Police Renov & Upgrades -$ -$ 333,158.00$ 333,158.00$ 135 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 46-990-575019 PD Information Systems Improve -$ -$ 26,421.00$ 26,421.00$ 46-990-575020 Communications Equip Upgrades -$ 161,000.00$ -$ -$ 46-990-576007 Stormwater Improvements -$ 437.50$ 464,000.00$ 464,000.00$ 46-990-577020 City/County Cooperative Prjs -$ -$ 1,100,000.00$ 1,100,000.00$ 46-990-577031 Street Resurfacing -$ 711,330.44$ 1,380,000.00$ 1,380,000.00$ 46-990-577062 Local Road Studies/Grant Match -$ -$ 60,000.00$ 60,000.00$ 46-990-577077 Vieth Dr. Sidewalk -$ -$ -$ -$ 46-990-577106 Misc Nhood Sidewalk -$ -$ 120,000.00$ 120,000.00$ 46-990-577118 Grant Street -$ 2,670.86$ -$ -$ 46-990-577119 Jackson St Stormwater -$ 124,501.33$ -$ -$ 46-990-578051 ITS -$ -$ 99,369.00$ 99,369.00$ 46-990-578052 GIS -$ -$ 12,631.00$ 12,631.00$ 46-990-578063 Contingency -$ -$ 504,000.00$ 504,000.00$ 46-990-599507 Hyde Park Burn Bldg -$ -$ -$ -$ 46-990-599998 Immediate Needs Proj Funding -$ -$ -$ 367,347.90$ 46-990-599999 Long-Term Project Funding -$ -$ -$ 907,363.47$ Capital Projects -$ 1,015,064.89$ 4,974,089.00$ 6,248,800.37$ Transfers Out 46-990-590070 Transit Matching -$ -$ 90,000.00$ 90,000.00$ 46-990-590075 Airport Matching -$ -$ 90,000.00$ 90,000.00$ Transfers Out -$ -$ 180,000.00$ 180,000.00$ Debt Service 46-990-575017 Fire Apparatus-Loan Principal -$ 165,070.63$ 384,255.94$ 393,911.69$ 46-990-575018 Fire Apparatus-Loan Interest -$ 34,929.37$ 61,655.06$ 51,999.31$ Debt Service -$ 200,000.00$ 445,911.00$ 445,911.00$ Revenue Total -$ -$ -$ -$ Expense Total -$ 1,215,064.89$ 5,600,000.00$ 6,874,711.37$ 990 Capital Projects -$ 1,215,064.89$ 5,600,000.00$ 6,874,711.37$ Expense -$ 1,233,024.10$ 5,613,164.01$ 6,894,711.37$ Revenue Total -$ 4,086,850.46$ 5,613,164.01$ 6,894,711.37$ Expense Total -$ 1,233,024.10$ 5,613,164.01$ 6,894,711.37$ 46 C.I. Sales Tax H 22-27 -$ 2,853,826.36$ -$ -$ 136 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget Revenue Total 8,659,177.07$ 7,063,211.43$ 7,945,244.01$ 6,894,711.37$ Expense Total 6,337,664.19$ 6,001,632.55$ 7,945,244.01$ 6,894,711.37$ 137 SPECIAL REVENUE FUNDS Special Revenue Funds account for specific revenue sources that are legally restricted to expenditures for particular purposes. The City operates eight Special Revenue Funds: Department of Parks, Recreation, and Forestry JC Veterans Plaza Trust Fund Police Training Fund Lodging Tax Fund City Hall Art Trust Fund USS Jefferson City Submarine Trust Woodland Cemetery Trust Fund Public Safety Tax Fund 138 Department of Parks, Recreation and Forestry Department Overview The Department of Parks, Recreation, and Forestry is governed by the Jefferson City Parks and Recreation Commission. The Commission is charged with making and adopting such bylaws, rules and regulations for their guidance and for the operation of the parks. The Commission shall have the exclusive control of the expenditures of all money collected for and deposited to, or appropriated to the credit of the parks fund and of the supervision, improvement, care and custody of the parks. The Commission must make an annual report to the Council stating the condition of their trust, the various sums of money deposited to the park fund and how much money has been expended from the fund and for what purposes, with such other statistics, information and suggestions as they may deem of general interest. It is the mission and responsibility of the City of Jefferson Parks and Recreation Commission and the Staff of the Department of Parks, Recreation and Forestry to improve the quality of life for residents of the Jefferson City area by providing for the diverse leisure, recreation, community, forestry and open space management and preservation needs of present and future generations. The Commission and Department strive to acquire, manage, preserve and improve a quality system of parklands, open space greenways and recreation facilities, to develop and supervise a broad program of quality education and recreational activities for all ages. The Department of Parks, Recreation and Forestry provides administrative support for the Environmental Quality Commission and the Cultural Arts Commission. 139 Department of Parks, Recreation and Forestry 140 Department of Parks, Recreation and Forestry 141 Department of Parks, Recreation and Forestry In the pages that follow, you will find information on the individual divisions within the Department. The direct revenue generated and the direct cost to operate is tracked separately for each division in an effort to evaluate and to be accountable for the cost of each. It is not expected that each division will report a net profit. 142 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Sales & Use Taxes 6,231,173$ 6,664,945$ 6,100,000$ 6,700,000$ Intergovernmental 3,682,959 790,285 - - Charges for Services 2,538,866 2,827,989 2,739,900 2,929,300 Charges for Services-Field Rental 19,008 15,467 25,750 23,400 Charges for Services-Concessions 217,930 241,548 226,000 241,500 Charges for Services-Facility Rental 272,586 309,411 300,800 313,150 Other Operating Revenue 286,156 278,993 57,950 28,450 Interest Income 133,222 154,583 120,000 130,000 Other Non-Operating Revenue 984,943 63,925 10,000 25,000 Transfers In - 118,415 - - Total Revenue 14,366,842 11,465,560 9,580,400 10,390,800 Expenditures by Type Personnel Services 4,276,710 4,684,924 5,385,051 5,346,367 Materials & Supplies 880,549 1,153,385 1,184,750 1,344,118 Contractual Services 1,209,678 1,334,065 2,091,166 2,495,966 Utilities 458,403 549,205 653,640 670,780 Repairs & Maintenance 748,882 937,347 859,669 1,113,930 Other Operating Expenses 27 190 - - Capital Purchases 146,746 12,340 31,949 32,149 Capital Projects 5,845,764 1,586,114 2,033,000 2,000,000 Transfers Out 95,815 207,333 13,164 20,000 Debt Service 469,486 470,936 466,768 467,768 Total by Type 14,132,061 10,935,838 12,719,156 13,491,078 Fund Balance Net Increase (Decrease)234,781 529,722 (3,138,756) (3,100,278) Add: Beginning Fund Balance 8,192,524 8,427,305 8,957,027 5,818,271 Ending Fund Balance 8,427,305$ 8,957,027$ 5,818,271$ 2,717,994$ 2023-2024 Budget Summary - Parks Fund 143 Account Classification FY21 Actual FY22 Actual FY23 Adopted Budget FY24 Adopted Budget Sales & Use Taxes $ 6,231,173 $ 6,664,945 $ 6,100,000 $ 6,700,000 Property Taxes - - - - Intergovernmental 3,682,959 790,285 - - Charges for Services 2,538,866 2,827,989 2,739,900 2,929,300 Chrgs for Srvcs-Field Rental 19,008 15,467 25,750 23,400 Chrgs for Srvcs-Concessions 217,930 241,548 226,000 241,500 Chrgs for Srvcs-Facility Renta 272,586 309,411 300,800 313,150 Other Operating Revenues 286,156 278,993 57,950 28,450 Interest Income 133,222 154,583 120,000 130,000 Other Non-Operating Revenue 984,943 63,925 10,000 25,000 Transfers In - 118,415 - - Carry Over Surplus - - - - Revenue Totals $ 14,366,842 $ 11,465,560 $ 9,580,400 $ 10,390,800 Personnel Services $ 4,276,710 $ 4,684,924 $ 5,385,051 $ 5,346,367 Materials & Supplies 880,549 1,153,385 1,184,750 1,344,118 Contractual Services 1,209,678 1,334,065 2,091,166 2,495,966 Utilities 458,403 549,205 653,640 670,780 Repairs & Maintenance 748,882 937,347 859,669 1,113,930 Other Operating 27 190 - - Capital Purchases 146,746 12,340 31,949 32,149 Capital Projects 5,845,764 1,586,114 2,033,000 2,000,000 Transfers Out 95,815 207,333 13,164 20,000 Debt Service 469,486 470,936 466,768 467,768 Expense Totals $ 14,132,061 $ 10,935,838 $ 12,719,156 $ 13,491,078 Net Difference 234,781$ 529,722$ (3,138,756)$ (3,100,278)$ Department FY21 Actual FY22 Actual FY23 Adopted Budget FY24 Adopted Budget 210 Parks & Rec - Administration $ 1,486,331 $ 1,746,595 $ 1,829,968 $ 2,210,979 220 Ice Arena 693,681 806,795 855,111 861,619 230 Golf Course 796,811 909,635 987,935 989,394 240 Memorial Pool 409,890 449,005 434,448 465,823 250 Ellis Porter Pool 250,543 341,791 335,268 378,220 260 Parks Maintenance 1,935,469 2,131,712 2,912,810 3,130,433 270 Recreations Programs 1,000,866 1,102,660 1,226,479 1,228,603 272 Outdoor Recreation 353,938 389,177 518,773 246,845 274 Camps 407,577 380,424 501,761 525,789 280 Multipurpose Bldg 660,359 703,278 894,837 965,748 290 Amphitheater 112,026 181,319 143,654 175,564 292 Arts & Events - - - 259,912 700 Transfers & Subsidies 95,815 207,333 13,164 20,000 970 Series 2019 Bonds 1,610,818 92,253 - - 990 Capital Projects 4,317,938 1,493,861 2,064,949 2,032,149 Expense Totals $ 14,132,061 $ 10,935,838 $ 12,719,156 $ 13,491,078 Parks Fund Summary Account Classification Expenses by Department 144 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21 Parks and Recreation Fund 210 Parks & Rec - Administration Sales & Use Taxes 21-210-400010 Sales Tax 6,230,583.21$ 6,664,570.10$ 6,100,000.00$ 6,700,000.00$ 21-210-400020 Sales Tax Interest 590.05$ 375.08$ -$ -$ Sales & Use Taxes 6,231,173.26$ 6,664,945.18$ 6,100,000.00$ 6,700,000.00$ Property Taxes 21-210-420010 Cur Property Tax -$ -$ -$ -$ 21-210-420020 Del Property Tax -$ -$ -$ -$ 21-210-420040 Fin Inst Tax -$ -$ -$ -$ 21-210-420050 Prop Tax Int & Penalties -$ -$ -$ -$ 21-210-420060 Surtax Receipts -$ -$ -$ -$ Property Taxes -$ -$ -$ -$ Intergovernmental 21-210-430010 Federal Grants 328,207.19$ -$ -$ -$ 21-210-430020 State Grants 8,848.00$ -$ -$ -$ 21-210-430040 Local Grants 3,345,903.65$ 290,284.63$ -$ -$ 21-210-430091 Joint City/State Proj Receipt -$ 500,000.00$ -$ -$ Intergovernmental 3,682,958.84$ 790,284.63$ -$ -$ Other Operating Revenues 21-210-480010 Citizen Participation -$ -$ -$ -$ 21-210-481035 City Hall Maintenance 10,950.00$ 10,950.00$ 10,950.00$ 10,950.00$ 21-210-481036 Street Tree Maintenance 25,000.00$ 25,000.00$ 25,000.00$ -$ 21-210-481037 Parking Lot Tree Maint -$ -$ -$ -$ 21-210-481038 Cemetery Tree Maintenance -$ -$ -$ -$ 21-210-481069 Utility Audit Revenue -$ -$ -$ -$ 21-210-481070 Miscellaneous 6,440.34$ 9,558.71$ -$ 3,000.00$ 21-210-481077 Insurance Claims 129,027.61$ 214,399.54$ -$ 10,000.00$ 21-210-481078 Cafeteria Refunds 4,238.49$ 6,924.75$ -$ 2,500.00$ 21-210-481110 Long & Short 8,671.50$ 2,904.31$ -$ 2,000.00$ Other Operating Revenues 184,327.94$ 269,737.31$ 35,950.00$ 28,450.00$ Interest Income 21-210-470010 Interest 133,221.79$ 154,582.59$ 120,000.00$ 130,000.00$ 21-210-470051 Unrealized Gains/losses -$ -$ -$ -$ Interest Income 133,221.79$ 154,582.59$ 120,000.00$ 130,000.00$ Other Non-Operating Revenue 21-210-485050 Sale Of Assets 984,942.83$ 63,925.00$ 10,000.00$ 25,000.00$ 21-210-485055 Special Obligation Bond Issued -$ -$ -$ -$ 21-210-485060 Prem on Spec Obli Bonds Issued -$ -$ -$ -$ Other Non-Operating Revenue 984,942.83$ 63,925.00$ 10,000.00$ 25,000.00$ Transfers In 21-210-490100 Trsfr From General Fd -$ 118,415.00$ -$ -$ Transfers In -$ 118,415.00$ -$ -$ Carry Over Surplus 21-210-495995 Transfer From(to) Surplus -$ -$ 3,138,756.01$ 3,100,277.55$ 21-210-495997 Bond Proceeds -$ -$ -$ -$ Carry Over Surplus -$ -$ 3,138,756.01$ 3,100,277.55$ 145 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget Revenue Total 11,216,624.66$ 8,061,889.71$ 9,404,706.01$ 9,983,727.55$ Expense Total -$ -$ -$ -$ 210 Parks & Rec - Administration 11,216,624.66$ 8,061,889.71$ 9,404,706.01$ 9,983,727.55$ 220 Ice Arena Charges for Services 21-220-442010 Daily Adm-adult 26,942.78$ 31,869.75$ 36,000.00$ 36,000.00$ 21-220-442020 Weekday Matinee Admission 11,525.00$ 10,266.50$ 7,500.00$ 10,000.00$ 21-220-442021 Ice Rent-MMT 59,085.00$ 80,855.68$ 68,000.00$ 75,000.00$ 21-220-442022 Umc Hockey -$ 18,146.75$ 18,000.00$ 20,000.00$ 21-220-442023 Jcfsc -$ -$ -$ -$ 21-220-442025 Adult Hockey 19,134.52$ 21,166.39$ 27,000.00$ 27,000.00$ 21-220-442030 Daily Adm - Youth 32,437.50$ 47,684.00$ 42,000.00$ 45,000.00$ 21-220-442035 Youth Hockey 3,764.35$ 9,211.62$ 7,500.00$ 9,000.00$ 21-220-442036 Hockey Camp 1,967.50$ 4,730.00$ 5,500.00$ 5,500.00$ 21-220-442040 10 Pass-adult 2,040.00$ 2,172.00$ 2,000.00$ 2,000.00$ 21-220-442050 Coin Lockers 122.00$ 411.41$ 300.00$ 300.00$ 21-220-442060 10 Pass - Youth 3,127.00$ 5,510.00$ 3,400.00$ 4,000.00$ 21-220-442070 Concessions 38,366.00$ 57,206.25$ 57,000.00$ 60,000.00$ 21-220-442080 Ice Rent-other 13,723.50$ 14,485.00$ 17,000.00$ 15,000.00$ 21-220-442085 Youth Ice Show Ticket -$ 191.00$ 500.00$ 250.00$ 21-220-442090 Special Admissions 1,355.00$ 1,711.00$ 7,000.00$ 1,800.00$ 21-220-442095 Adult Ice Show Ticket 8,239.00$ 9,450.00$ 11,000.00$ 10,000.00$ 21-220-442100 Special Skate Rental 3,194.50$ 5,212.00$ 6,500.00$ 5,500.00$ 21-220-442110 Skate Sharpening & Rep 2,478.50$ 2,514.50$ 3,250.00$ 3,000.00$ 21-220-442120 Skate Rental 34,687.00$ 48,894.50$ 45,000.00$ 45,000.00$ 21-220-442130 Skate Accessories 21,078.22$ 10,425.00$ 14,000.00$ 11,000.00$ 21-220-442131 Hockey Accessories 6,324.41$ 24,466.89$ 10,000.00$ 20,000.00$ 21-220-442135 Ice Show Spotlight -$ -$ -$ 500.00$ 21-220-442140 Skate Lessons/camps 46,216.43$ 35,592.27$ 50,000.00$ 50,000.00$ 21-220-442145 Washington Park Day Camp -$ -$ -$ -$ 21-220-442150 Broomball -$ -$ 1,200.00$ -$ 21-220-442160 Non-ice Rentals 1,983.00$ 3,123.00$ 2,750.00$ 3,000.00$ 21-220-442170 Free Style Admission 12,144.00$ 9,548.00$ 12,000.00$ 10,000.00$ 21-220-442175 Dance/Freestyle Camp -$ -$ -$ -$ 21-220-442180 Testing 1,372.97$ 200.00$ 500.00$ -$ 21-220-442185 Competitions 759.00$ 7,972.19$ 2,500.00$ 2,500.00$ 21-220-442190 Birthday Party Pkg 8,003.00$ 9,300.00$ 10,000.00$ 10,000.00$ 21-220-442195 Speedskating 1,032.00$ 668.00$ 2,400.00$ 3,000.00$ 21-220-442200 Synchronized Skating 30,488.98$ 46,494.01$ 30,000.00$ 42,000.00$ 21-220-442205 Synchronized Skating MU -$ 3,580.00$ 5,000.00$ 5,000.00$ 21-220-442210 Private Ice Skating 970.00$ 1,365.00$ 2,500.00$ 2,500.00$ 21-220-442220 Stick and Puck 19,710.50$ 20,428.00$ 20,000.00$ 20,000.00$ Charges for Services 412,271.66$ 544,850.71$ 527,300.00$ 553,850.00$ Revenue Total 412,271.66$ 544,850.71$ 527,300.00$ 553,850.00$ Expense Total -$ -$ -$ -$ 220 Ice Arena 412,271.66$ 544,850.71$ 527,300.00$ 553,850.00$ 230 Golf Course Charges for Services 21-230-443010 Golf Course-club Rental 860.00$ 260.00$ 500.00$ 500.00$ 21-230-443020 Golf Course-sales 66,804.28$ 66,952.57$ 55,000.00$ 60,000.00$ 146 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21-230-443030 Gf-power Carts/9 Hole 54,093.00$ 65,764.00$ 55,000.00$ 65,000.00$ 21-230-443040 Golf Course-pull Carts 877.00$ 30.00$ 500.00$ 500.00$ 21-230-443050 Gf-power Carts/18 Hole 137,770.46$ 155,963.85$ 150,000.00$ 160,000.00$ 21-230-443070 Greens Fees-resident 193,720.55$ 233,195.80$ 190,000.00$ 200,000.00$ 21-230-443090 Season Pass-adult 22,860.25$ 32,566.20$ 20,000.00$ 25,000.00$ 21-230-443100 Season Pass-youth 7,536.02$ 6,246.64$ 5,000.00$ 6,000.00$ 21-230-443110 Season Pass-youth Res -$ -$ -$ -$ 21-230-443120 Season Pass-senior Citi 64,153.38$ 56,266.21$ 65,000.00$ 65,000.00$ 21-230-443130 Season Pass-family 9,944.22$ 19,939.17$ 5,000.00$ 20,000.00$ 21-230-443140 Foot Golf -$ -$ -$ -$ 21-230-443150 Golf Lessons 2,818.00$ 3,040.00$ 3,000.00$ 3,000.00$ 21-230-443160 Junior Golf 15,766.00$ 19,915.85$ 14,000.00$ 18,000.00$ 21-230-443170 Golf Course Concession 75,655.77$ 91,171.75$ 80,000.00$ 90,000.00$ 21-230-443180 Special Events -$ -$ -$ -$ 21-230-443190 Locker/tee Sign Rental 7,584.00$ 600.00$ 7,000.00$ 7,000.00$ 21-230-443200 Driving Range 32,915.08$ 37,996.85$ 35,000.00$ 35,000.00$ Charges for Services 693,358.01$ 789,908.89$ 685,000.00$ 755,000.00$ Revenue Total 693,358.01$ 789,908.89$ 685,000.00$ 755,000.00$ Expense Total -$ -$ -$ -$ 230 Golf Course 693,358.01$ 789,908.89$ 685,000.00$ 755,000.00$ 240 Memorial Pool Charges for Services 21-240-444010 Daily Adm-adult 56,083.00$ 65,473.00$ 60,000.00$ 67,500.00$ 21-240-444020 Daily Adm-youth 78,516.00$ 88,127.50$ 75,000.00$ 83,000.00$ 21-240-444023 Season pass-adult 1,885.00$ 995.00$ 3,000.00$ 3,000.00$ 21-240-444024 Season pass-youth 4,640.00$ 6,220.00$ 5,000.00$ 5,500.00$ 21-240-444025 Season pass-family 26,036.00$ 35,821.00$ 23,000.00$ 32,000.00$ 21-240-444030 10 Adult Pass -$ 1,154.00$ -$ -$ 21-240-444035 Combo Punch Card -$ -$ -$ -$ 21-240-444040 Locker Rental 594.50$ 560.00$ 550.00$ 550.00$ 21-240-444050 10 Pass Youth -$ -$ -$ -$ 21-240-444060 Concessions 62,177.55$ 75,483.17$ 65,000.00$ 72,000.00$ 21-240-444065 Retail Sales 2,414.50$ 3,465.00$ 3,000.00$ 3,500.00$ 21-240-444070 Swim Lessons 17,753.60$ 16,708.00$ 25,000.00$ 25,000.00$ 21-240-444080 Pool Rental 12,728.00$ 14,183.00$ 17,500.00$ 16,500.00$ 21-240-444090 Special Admissions 5,341.00$ 8,112.00$ 7,400.00$ 7,500.00$ 21-240-444100 After Camp Swim -$ 10,097.50$ -$ -$ 21-240-444110 Lifeguard Training 10,342.00$ 7,286.00$ 10,000.00$ 10,000.00$ 21-240-448170 Special Events -$ -$ -$ -$ Charges for Services 278,511.15$ 333,685.17$ 294,450.00$ 326,050.00$ Revenue Total 278,511.15$ 333,685.17$ 294,450.00$ 326,050.00$ Expense Total -$ -$ -$ -$ 240 Memorial Pool 278,511.15$ 333,685.17$ 294,450.00$ 326,050.00$ 250 Ellis Porter Pool Charges for Services 21-250-444023 Season pass-adult -$ -$ -$ -$ 21-250-444024 Season pass-youth -$ -$ -$ -$ 21-250-444025 Season pass-family -$ -$ -$ -$ 21-250-445010 Daily Adm-adult 34,032.00$ 32,201.00$ 35,000.00$ 37,500.00$ 21-250-445020 Daily Adm-youth 35,702.50$ 33,428.00$ 40,000.00$ 40,000.00$ 147 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21-250-445023 Season pass-adult -$ -$ -$ -$ 21-250-445024 Season pass-youth -$ -$ -$ -$ 21-250-445025 Season pass-family -$ -$ -$ -$ 21-250-445030 10 Pass Adult -$ -$ -$ -$ 21-250-445035 Combo Punch Card -$ -$ -$ -$ 21-250-445040 Locker Rental 633.50$ 3.25$ 300.00$ 300.00$ 21-250-445050 10 Youth Pass -$ -$ -$ -$ 21-250-445060 Concessions 32,088.00$ 34,495.25$ 39,000.00$ 50,000.00$ 21-250-445065 Retail Sales 1,982.50$ 2,476.00$ 1,750.00$ 2,000.00$ 21-250-445070 Swim Lessons 33,957.97$ 39,559.75$ 38,000.00$ 40,000.00$ 21-250-445080 Pool Rental 1,625.00$ 3,097.00$ 3,000.00$ 3,000.00$ 21-250-445090 Special Admissions 9,527.00$ 11,881.00$ 9,500.00$ 10,000.00$ 21-250-445100 After Camp Swim -$ 12,775.00$ -$ -$ 21-250-445110 Lifeguard Training -$ -$ 1,000.00$ 1,000.00$ 21-250-448170 Special Events -$ -$ -$ -$ Charges for Services 149,548.47$ 169,916.25$ 167,550.00$ 183,800.00$ Revenue Total 149,548.47$ 169,916.25$ 167,550.00$ 183,800.00$ Expense Total -$ -$ -$ -$ 250 Ellis Porter Pool 149,548.47$ 169,916.25$ 167,550.00$ 183,800.00$ 260 Parks Maintenance Chrgs for Srvcs-Facility Renta 21-260-446010 Memorial Park Rental 13,626.50$ 11,676.25$ 15,000.00$ 15,000.00$ 21-260-446020 Mcclung Park Rental 42,434.00$ 49,892.00$ 45,000.00$ 50,000.00$ 21-260-446030 Ellis-porter Park Rent 4,906.00$ 4,526.00$ 2,500.00$ 4,000.00$ 21-260-446040 Binder Park Rental 2,883.00$ 2,377.00$ 3,000.00$ 4,000.00$ 21-260-446045 Outdoor Recreation Rental -$ -$ -$ -$ 21-260-446050 Shikles Gym Rental -$ -$ -$ -$ 21-260-446060 Wash Park Rental 1,800.00$ 18.00$ -$ -$ 21-260-446061 NJC MP Bldg 8,312.00$ 11,739.50$ 10,500.00$ 11,000.00$ 21-260-446062 NJC Camping 270.00$ 87.00$ 300.00$ 150.00$ 21-260-446064 Land Lease 14,208.08$ 14,230.16$ 16,000.00$ 16,000.00$ 21-260-446065 N Jc Shelter 7,523.50$ 5,820.50$ 8,000.00$ -$ 21-260-446066 Garden Plots 12,453.62$ 13,520.00$ 13,000.00$ 13,000.00$ 21-260-446070 Green Berry Rental 10,867.00$ 12,531.50$ 12,000.00$ 13,000.00$ 21-260-446120 Binder-deck 3,144.50$ 4,064.50$ 4,000.00$ 4,000.00$ 21-260-446130 Hayrides -$ -$ -$ -$ 21-260-446140 Binder Campground -$ -$ -$ -$ 21-260-446150 Lafayette Tennis Court Rental 1,136.00$ 1,118.00$ 1,000.00$ 1,000.00$ 21-260-446160 Community Park Rental 2,636.00$ 2,675.75$ 3,000.00$ -$ Chrgs for Srvcs-Facility Renta 126,200.20$ 134,276.16$ 133,300.00$ 131,150.00$ Other Operating Revenues 21-260-481045 Rent-tower Sites 101,742.90$ -$ 22,000.00$ -$ Other Operating Revenues 101,742.90$ -$ 22,000.00$ -$ Revenue Total 227,943.10$ 134,276.16$ 155,300.00$ 131,150.00$ Expense Total -$ -$ -$ -$ 260 Parks Maintenance 227,943.10$ 134,276.16$ 155,300.00$ 131,150.00$ 270 Recreations Programs Charges for Services 21-270-447010 Baseball 91,023.50$ 82,816.50$ 95,000.00$ 50,000.00$ 148 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21-270-447011 Competitive Baseball-Fall -$ -$ -$ 5,000.00$ 21-270-447012 Little League Baseball -$ -$ -$ 24,000.00$ 21-270-447015 Youth Basketball 52,285.00$ 66,568.00$ 54,000.00$ 60,000.00$ 21-270-447016 Youth Basketball Tournaments -$ -$ -$ -$ 21-270-447017 Boys Jr. NBA Basketball -$ -$ -$ -$ 21-270-447018 Girls Competitive Basketball -$ -$ -$ -$ 21-270-447019 Girls Jr. NBA Basketball -$ -$ -$ -$ 21-270-447020 Adult Basketball 5,992.00$ 4,953.00$ 7,000.00$ 7,000.00$ 21-270-447021 Summer Competitive Basketball -$ -$ -$ -$ 21-270-447025 Pickleball 2,353.00$ 1,727.00$ 3,500.00$ 3,500.00$ 21-270-447030 Tee-ball/coach-pitch 27,621.49$ 29,870.00$ 32,000.00$ 35,000.00$ 21-270-447035 Basketball Clinics/Camps -$ -$ -$ -$ 21-270-447040 Softball-adult 50,891.50$ 46,083.00$ 54,000.00$ 55,000.00$ 21-270-447045 Softball Camp -$ -$ -$ -$ 21-270-447050 Baseball Camp -$ 130.00$ -$ -$ 21-270-447055 Volleyball Camp -$ -$ -$ -$ 21-270-447060 Softball-youth 10,500.00$ 16,640.00$ 17,500.00$ 17,500.00$ 21-270-447061 Youth Competitive Softball-Fal -$ -$ -$ -$ 21-270-447062 Youth Rec Softball -$ -$ -$ -$ 21-270-447070 Camp Wokka Wokka -$ -$ -$ -$ 21-270-447080 Adult Kickball -$ -$ 1,000.00$ -$ 21-270-447090 Youth Tennis 4,395.00$ 2,650.00$ 4,500.00$ 4,500.00$ 21-270-447095 Volleyball-youth 36,460.00$ 35,998.00$ 38,000.00$ 40,000.00$ 21-270-447100 Volleyball-adult 44,766.00$ 42,959.00$ 45,000.00$ 47,000.00$ 21-270-447110 Adv Science Camp -$ -$ -$ -$ 21-270-447120 Binder Day Camp -$ -$ -$ -$ 21-270-447130 Fine Arts Camp -$ -$ -$ -$ 21-270-447135 Capital City Production Camp -$ -$ -$ -$ 21-270-447140 Non-resident Fees -$ -$ -$ -$ 21-270-447150 Senior Citizen -$ -$ -$ -$ 21-270-447160 Adult Dodgeball -$ -$ -$ -$ 21-270-447165 Knockerball -$ -$ -$ -$ 21-270-447170 Special Events -$ -$ -$ -$ 21-270-447180 Leisure Classes -$ -$ -$ -$ 21-270-447190 Sports Camp -$ -$ -$ -$ 21-270-447200 Counselor in Training -$ -$ -$ -$ 21-270-447210 LEGO Camp -$ -$ -$ -$ 21-270-447212 Cheer/Dance -$ -$ -$ -$ 21-270-447213 Mountain Bike Camp -$ -$ -$ -$ 21-270-447215 Showdown Academy -$ -$ -$ -$ 21-270-447220 High School Hoops 5,500.00$ 7,520.00$ 7,600.00$ 7,600.00$ 21-270-447225 Capital Arts Classes -$ -$ -$ -$ 21-270-447230 Green Berry Camp -$ -$ -$ -$ 21-270-447240 Friday Night Rec -$ -$ -$ -$ 21-270-447245 Start Smart 7,482.00$ 8,827.00$ 8,500.00$ 8,500.00$ 21-270-447250 Camp Eagle -$ -$ -$ -$ 21-270-447260 Visual Arts Academy -$ -$ -$ -$ 21-270-447280 Chiefs Flag Football 37,228.00$ 44,002.00$ 45,000.00$ 50,000.00$ 21-270-447282 NFL Flag Football Tournament -$ -$ -$ -$ 21-270-447285 JCSD Flag Football-5th grade -$ -$ 2,500.00$ 2,500.00$ 21-270-447290 Ho-ho Holiday Camp -$ -$ -$ -$ 21-270-447295 Rental Equipment -$ -$ -$ -$ Charges for Services 376,497.49$ 390,743.50$ 415,100.00$ 417,100.00$ 149 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget Chrgs for Srvcs-Field Rental 21-270-447710 Field Rental-optimist 255.00$ 509.00$ 1,500.00$ 1,500.00$ 21-270-447720 Field Rental-njc 347.00$ 37.00$ 500.00$ 250.00$ 21-270-447730 Field Rental-binder 10,436.50$ 6,729.00$ 12,000.00$ 10,000.00$ 21-270-447740 Field Rental-lions 193.00$ 494.00$ 500.00$ 500.00$ 21-270-447750 Field Rental-duensing 18.00$ 205.00$ 500.00$ 500.00$ 21-270-447760 Field Rental-vivion 590.00$ -$ 500.00$ 500.00$ 21-270-447770 Field Rental-Eagles 158.00$ 18.00$ 250.00$ 150.00$ 21-270-447780 Field Rental - 63 Diamonds 7,010.50$ 7,475.00$ 10,000.00$ 10,000.00$ Chrgs for Srvcs-Field Rental 19,008.00$ 15,467.00$ 25,750.00$ 23,400.00$ Chrgs for Srvcs-Concessions 21-270-447810 Concessions-duensing 3,931.55$ 2,861.25$ 3,000.00$ 1,500.00$ 21-270-447820 Concessions-vivion 13,052.33$ 14,555.25$ 13,000.00$ 3,000.00$ 21-270-447830 Concessions-oesterly 51.00$ -$ -$ -$ 21-270-447840 Concessions-binder Park 35,453.75$ 24,826.00$ 32,000.00$ 34,000.00$ 21-270-447850 Concessions-optimist 23,885.25$ 20,381.25$ 18,000.00$ 23,000.00$ 21-270-447860 Concessions-events -$ -$ -$ -$ 21-270-447870 Concessions-Eagles -$ -$ -$ -$ 21-270-447880 Concessions - 63 Diamonds 68,519.75$ 79,013.00$ 75,000.00$ 80,000.00$ Chrgs for Srvcs-Concessions 144,893.63$ 141,636.75$ 141,000.00$ 141,500.00$ Revenue Total 540,399.12$ 547,847.25$ 581,850.00$ 582,000.00$ Expense Total -$ -$ -$ -$ 270 Recreations Programs 540,399.12$ 547,847.25$ 581,850.00$ 582,000.00$ 272 Outdoor Recreation Charges for Services 21-272-447170 Special Events 13,811.00$ 16,936.00$ 15,000.00$ 5,000.00$ 21-272-447213 Mountain Bike Camp -$ 766.00$ 1,500.00$ 1,500.00$ 21-272-447260 Visual Arts Academy -$ -$ -$ -$ 21-272-447900 Rope Course 10,678.00$ 2,804.00$ 10,000.00$ 5,000.00$ 21-272-447902 Ultimate Frisbee -$ -$ -$ -$ 21-272-447904 TREK/Camping -$ -$ -$ -$ 21-272-447905 Outdoor Rec 1,388.11$ 1,782.00$ 5,000.00$ 5,000.00$ 21-272-447906 Sailing -$ -$ -$ -$ 21-272-447907 Disc Golf -$ -$ -$ -$ 21-272-447908 Porchfest -$ -$ -$ -$ Charges for Services 25,877.11$ 22,288.00$ 31,500.00$ 16,500.00$ Chrgs for Srvcs-Facility Renta 21-272-446130 Hayrides 5,950.00$ 9,059.00$ 6,500.00$ 8,500.00$ 21-272-446140 Binder Campground 86,073.88$ 106,384.50$ 100,000.00$ 110,000.00$ Chrgs for Srvcs-Facility Renta 92,023.88$ 115,443.50$ 106,500.00$ 118,500.00$ Revenue Total 117,900.99$ 137,731.50$ 138,000.00$ 135,000.00$ Expense Total -$ -$ -$ -$ 272 Outdoor Recreation 117,900.99$ 137,731.50$ 138,000.00$ 135,000.00$ 274 Community Enrichment/Camps Charges for Services 21-274-442145 Washington Park Day Camp 27,519.10$ 32,734.59$ 40,000.00$ 40,000.00$ 21-274-447070 Camp Wokka Wokka 32,736.20$ 35,238.00$ 40,000.00$ 40,000.00$ 21-274-447110 Adv Science Camp 17,121.00$ -$ -$ -$ 150 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21-274-447120 Binder Day Camp 59,833.20$ 59,562.88$ 65,000.00$ 66,000.00$ 21-274-447130 Art Camp (79.00)$ (4,972.00)$ -$ -$ 21-274-447135 Capital City Production Camp -$ -$ -$ -$ 21-274-447136 Aqua Adventure Camp 17,186.00$ 40,165.79$ 30,000.00$ 40,000.00$ 21-274-447150 Senior Citizen 254.00$ 412.00$ 1,000.00$ 1,500.00$ 21-274-447180 Leisure Classes 3,903.88$ 4,396.80$ 5,500.00$ 5,500.00$ 21-274-447190 Sports Camp/Camp Out 'n About 36,780.47$ 37,779.88$ 40,000.00$ 42,500.00$ 21-274-447200 Counselor in Training 11,513.00$ 9,225.00$ 12,500.00$ 14,000.00$ 21-274-447210 LEGO Camp -$ -$ -$ -$ 21-274-447212 Cheer/Dance 49,312.00$ 6.00$ -$ -$ 21-274-447215 Showdown Academy -$ -$ -$ -$ 21-274-447230 Green Berry Camp 28,350.80$ 24,101.30$ 28,000.00$ 32,000.00$ 21-274-447240 Stars Night Out 1,875.00$ 20.00$ 3,000.00$ 4,000.00$ 21-274-447242 Camp Star 5,299.00$ -$ 2,000.00$ -$ 21-274-447244 Miracle League 1,670.00$ 1,685.00$ 2,500.00$ 3,000.00$ 21-274-447250 Camp Eagle -$ -$ -$ -$ 21-274-447260 Visual Arts Academy 12,698.70$ 213.50$ -$ -$ 21-274-447290 Ho-ho Holiday Camp 22,491.75$ 44,796.10$ 35,000.00$ 40,000.00$ 21-274-447300 Admin Camp Fees 15,583.83$ 15,939.00$ 17,000.00$ 17,000.00$ 21-274-447310 Linc Day Camp -$ -$ -$ -$ Charges for Services 344,048.93$ 300,876.84$ 321,500.00$ 345,500.00$ Fees Licenses & Permits 21-274-450093 Camp Food Program -$ -$ -$ -$ Fees Licenses & Permits -$ -$ -$ -$ Revenue Total 344,048.93$ 300,876.84$ 321,500.00$ 345,500.00$ Expense Total -$ -$ -$ -$ 274 Community Enrichment/Camps 344,048.93$ 300,876.84$ 321,500.00$ 345,500.00$ 280 Multipurpose Bldg Charges for Services 21-280-448020 Adult Basketball -$ -$ -$ -$ 21-280-448025 Pickleball -$ -$ -$ -$ 21-280-448065 Retail Sales 411.00$ 561.00$ 750.00$ 1,000.00$ 21-280-448095 Volleyball-youth -$ -$ -$ -$ 21-280-448100 Volleyball-adult -$ -$ -$ -$ 21-280-448170 Special Events 11,941.05$ 3,574.32$ 7,500.00$ 8,500.00$ 21-280-448180 Leisure Classes -$ -$ -$ -$ 21-280-448190 Fitness 140.00$ 765.00$ 250.00$ 1,000.00$ 21-280-448195 Personal Training 1,511.00$ 2,886.00$ 4,000.00$ 4,500.00$ 21-280-448220 High School Hoops -$ -$ -$ -$ 21-280-448245 Start Smart -$ -$ -$ -$ 21-280-448500 Memberships 160,845.27$ 176,428.72$ 180,000.00$ 195,000.00$ 21-280-448505 Lincoln Memberships 3,343.23$ 2,369.03$ 3,500.00$ -$ 21-280-448510 Daily Admissions 25,536.40$ 24,067.75$ 35,000.00$ 30,000.00$ 21-280-448575 Vending Proceeds -$ -$ 1,500.00$ 1,500.00$ 21-280-448580 Rec Center Reimbursement 55,025.37$ 65,067.88$ 65,000.00$ 75,000.00$ Charges for Services 258,753.32$ 275,719.70$ 297,500.00$ 316,500.00$ Chrgs for Srvcs-Concessions 21-280-448570 Concessions 73,036.10$ 99,910.79$ 85,000.00$ 100,000.00$ Chrgs for Srvcs-Concessions 73,036.10$ 99,910.79$ 85,000.00$ 100,000.00$ 151 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget Chrgs for Srvcs-Facility Renta 21-280-448520 Gym Rentals 52,459.00$ 54,921.75$ 55,000.00$ 57,500.00$ 21-280-448530 Room Rentals 1,902.50$ 4,770.01$ 6,000.00$ 6,000.00$ Chrgs for Srvcs-Facility Renta 54,361.50$ 59,691.76$ 61,000.00$ 63,500.00$ Revenue Total 386,150.92$ 435,322.25$ 443,500.00$ 480,000.00$ Expense Total -$ -$ -$ -$ 280 Multipurpose Bldg 386,150.92$ 435,322.25$ 443,500.00$ 480,000.00$ 290 Amphitheater Charges for Services 21-290-449090 Ticket Fees -$ -$ -$ -$ Charges for Services -$ -$ -$ -$ Chrgs for Srvcs-Concessions 21-290-449060 Concessions -$ -$ -$ -$ Chrgs for Srvcs-Concessions -$ -$ -$ -$ Chrgs for Srvcs-Facility Renta 21-290-449100 Amphitheater Rental -$ -$ -$ -$ Chrgs for Srvcs-Facility Renta -$ -$ -$ -$ Other Operating Revenues 21-290-449010 Sponsorships -$ -$ -$ -$ 21-290-449065 Retail Sales 85.00$ 10,000.00$ -$ -$ 21-290-449070 Reimbursed labor -$ -$ -$ -$ 21-290-449080 Reimbursed Event Fees -$ -$ -$ -$ 21-290-481110 Long & Short -$ -$ -$ -$ Other Operating Revenues 85.00$ 10,000.00$ -$ -$ Revenue Total 85.00$ 10,000.00$ -$ -$ Expense Total -$ -$ -$ -$ 290 Amphitheater 85.00$ 10,000.00$ -$ -$ 292 Arts & Events Charges for Services 21-292-447170 Special Events -$ -$ -$ 15,000.00$ 21-292-447908 Porchfest -$ -$ -$ -$ Charges for Services -$ -$ -$ 15,000.00$ Revenue Total -$ -$ -$ 15,000.00$ Expense Total -$ -$ -$ -$ 292 Arts & Events -$ -$ -$ 15,000.00$ 990 Capital Projects Sales & Use Taxes 152 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21-990-400010 Sales Tax -$ -$ -$ -$ 21-990-400020 Sales Tax Interest -$ -$ -$ -$ Sales & Use Taxes -$ -$ -$ -$ Property Taxes 21-990-420010 Cur Property Tax -$ -$ -$ -$ 21-990-420020 Del Property Tax -$ -$ -$ -$ 21-990-420040 Fin Inst Tax -$ -$ -$ -$ 21-990-420050 Prop Tax Int & Penalties -$ -$ -$ -$ 21-990-420060 Surtax Receipts -$ -$ -$ -$ Property Taxes -$ -$ -$ -$ Intergovernmental 21-990-430010 Federal Grants -$ -$ -$ -$ 21-990-430020 State Grants -$ -$ -$ -$ 21-990-430040 Local Grants -$ -$ -$ -$ Intergovernmental -$ -$ -$ -$ Other Operating Revenues 21-990-480010 Citizen Participation -$ -$ -$ -$ 21-990-481035 City Hall Maintenance -$ (621.00)$ -$ -$ 21-990-481036 Street Tree Maintenance -$ (123.63)$ -$ -$ 21-990-481037 Parking Lot Tree Maint -$ -$ -$ -$ 21-990-481038 Cemetery Tree Maintenance -$ -$ -$ -$ 21-990-481070 Miscellaneous -$ -$ -$ -$ 21-990-481077 Insurance Claims -$ -$ -$ -$ 21-990-481078 Cafeteria Refunds -$ -$ -$ -$ 21-990-481110 Long & Short -$ -$ -$ -$ Other Operating Revenues -$ (744.63)$ -$ -$ Interest Income 21-990-470010 Interest -$ -$ -$ -$ 21-990-470051 Unrealized Gains/losses -$ -$ -$ -$ Interest Income -$ -$ -$ -$ Other Non-Operating Revenue 21-990-485050 Sale Of Assets -$ -$ -$ -$ Other Non-Operating Revenue -$ -$ -$ -$ Transfers In 21-990-490100 Trsfr From General Fd -$ -$ -$ -$ Transfers In -$ -$ -$ -$ Carry Over Surplus 21-990-495995 Transfer From(to) Surplus -$ -$ -$ -$ Carry Over Surplus -$ -$ -$ -$ Revenue Total -$ (744.63)$ -$ -$ Expense Total -$ -$ -$ -$ 990 Capital Projects -$ (744.63)$ -$ -$ Revenue 14,366,842.01$ 11,465,560.10$ 12,719,156.01$ 13,491,077.55$ 153 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 210 Parks & Rec - Administration Personnel Services 21-210-501020 Salaries 354,250.54$ 440,914.30$ 551,587.84$ 520,304.27$ 21-210-501040 Part-time (w\benefits)-$ -$ -$ -$ 21-210-501060 Seasonal Salaries 2,295.80$ -$ 2,500.00$ 2,500.00$ 21-210-501065 Season Sal - Maint -$ -$ -$ -$ 21-210-501090 Overtime 354.90$ 2,403.97$ -$ -$ 21-210-501095 Overtime Straight Pay -$ -$ -$ -$ 21-210-502010 Social Security 26,149.69$ 32,160.11$ 37,400.81$ 39,994.53$ 21-210-502020 Group Health Insurance 51,100.66$ 75,769.54$ 98,546.88$ 112,543.80$ 21-210-502021 Self Insurance-Group Health -$ -$ -$ -$ 21-210-502022 Wellness Assessment 4,976.96$ 3,899.52$ 5,877.46$ 5,877.46$ 21-210-502023 Self Insurance-Retirees -$ -$ -$ -$ 21-210-502030 Retirement 38,882.62$ 52,751.76$ 62,259.13$ 61,395.90$ 21-210-502040 Workers Compensation 2,103.31$ 2,103.31$ 2,103.31$ 2,103.31$ 21-210-502050 Life Insurance 412.69$ 490.44$ 596.09$ 638.93$ 21-210-502060 Long Term Disability 920.52$ 1,100.68$ 1,354.21$ 1,434.41$ 21-210-502070 Employee Assistance Prgm 129.18$ 122.76$ 183.46$ 183.46$ 21-210-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 481,576.87$ 611,716.39$ 762,409.19$ 746,976.07$ Materials & Supplies 21-210-511010 Advertising 9,324.00$ 63,423.04$ 20,000.00$ 42,500.00$ 21-210-511020 Postage 190.98$ 71.19$ 200.00$ 200.00$ 21-210-512010 Printing 2,523.61$ 13,068.27$ 3,000.00$ 3,000.00$ 21-210-512020 Copies 2,733.57$ -$ 2,500.00$ 2,500.00$ 21-210-513010 Office Supplies 2,392.72$ 3,009.35$ 3,000.00$ 3,000.00$ 21-210-514015 Tornado -$ -$ -$ -$ 21-210-514016 Flooding -$ -$ -$ -$ 21-210-514017 COVID-19 -$ -$ -$ -$ 21-210-517010 Operational Supplies 6,634.62$ 5,665.03$ 3,500.00$ 5,000.00$ 21-210-517015 Merchandise for Resale -$ -$ -$ -$ Materials & Supplies 23,799.50$ 85,236.88$ 32,200.00$ 56,200.00$ Contractual Services 21-210-520010 Mileage Expense 367.24$ 521.79$ 500.00$ 500.00$ 21-210-520030 Dues And Publications 3,023.59$ 1,342.57$ 2,000.00$ 2,000.00$ 21-210-520040 Employee Appreciation 1,279.42$ 3,214.80$ 2,000.00$ 3,000.00$ 21-210-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 21-210-520070 Training And Education 4,771.69$ 6,355.73$ 7,000.00$ 7,500.00$ 21-210-520095 Relocation Fees -$ -$ -$ -$ 21-210-521010 General Insurance 88,000.41$ 104,551.73$ 118,434.93$ 148,293.16$ 21-210-521020 Insurance Deductible -$ 1,699.69$ -$ -$ 21-210-521030 Self Ins Prop & Casualty 25,000.00$ 27,897.00$ 3,400.00$ 3,400.00$ 21-210-521040 Medical Claims/services -$ -$ -$ -$ 21-210-521060 Drug/alcohol screening 1,297.50$ 1,200.25$ 1,000.00$ 1,200.00$ 21-210-521065 Background Checks 182.25$ 199.50$ 300.00$ 300.00$ 21-210-521070 Prov For Unsettled Claims -$ -$ -$ -$ 21-210-522010 Audit 9,426.89$ 11,924.57$ 14,687.20$ 17,581.04$ 21-210-522020 Professional Services 37,911.54$ 50,819.66$ 50,000.00$ 25,000.00$ 21-210-523010 Equipment Rent/lease -$ -$ -$ -$ 21-210-523020 Building Lease -$ -$ -$ -$ 21-210-526010 Creditcard Chg Fee 50,054.20$ 60,197.25$ 40,000.00$ 70,000.00$ 21-210-526020 Admin Chgs For Serv 284,366.00$ 302,680.00$ 323,019.00$ 647,636.11$ 154 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21-210-526030 Assessment Charge 1,249.48$ 748.99$ 750.00$ 750.00$ Contractual Services 506,930.21$ 573,353.53$ 563,091.13$ 927,160.31$ Utilities 21-210-534010 Telephone 755.23$ 788.76$ 750.00$ 5,750.00$ 21-210-534020 Security -$ -$ -$ -$ 21-210-535015 Sewer -$ -$ -$ -$ Utilities 755.23$ 788.76$ 750.00$ 5,750.00$ Repairs & Maintenance 21-210-545010 Software License/maint 1,050.04$ 2,048.26$ 2,250.00$ 1,500.00$ 21-210-547010 Equipment Maintenance -$ -$ 500.00$ -$ 21-210-547020 Maintenance Agreements 600.00$ 600.00$ 2,000.00$ 5,625.00$ Repairs & Maintenance 1,650.04$ 2,648.26$ 4,750.00$ 7,125.00$ Other Operating Expenses 21-210-550015 Bad Debt Expense 27.00$ 190.00$ -$ -$ Other Operating Expenses 27.00$ 190.00$ -$ -$ Capital Purchases 21-210-572020 Purchase Of Equipment 2,106.88$ 1,725.48$ -$ -$ 21-210-572030 Parks St Equip -$ -$ -$ -$ 21-210-573030 Purch/improv Land/buildin -$ -$ -$ -$ Capital Purchases 2,106.88$ 1,725.48$ -$ -$ Debt Service 21-210-580010 Bond Principal 285,000.00$ 295,000.00$ 300,000.00$ 310,000.00$ 21-210-580020 Bond Interest 184,167.51$ 175,617.50$ 166,767.50$ 157,767.50$ 21-210-580030 Bond Adm Fees 318.00$ 318.00$ -$ -$ 21-210-580040 Bond Amortization Expense -$ -$ -$ -$ Debt Service 469,485.51$ 470,935.50$ 466,767.50$ 467,767.50$ Revenue Total -$ -$ -$ -$ Expense Total 1,486,331.24$ 1,746,594.80$ 1,829,967.82$ 2,210,978.88$ 210 Parks & Rec - Administration 1,486,331.24$ 1,746,594.80$ 1,829,967.82$ 2,210,978.88$ 155 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 220 Ice Arena Personnel Services 21-220-501020 Salaries 118,486.75$ 130,965.38$ 104,389.87$ 115,428.77$ 21-220-501040 Part-time (w\benefits)-$ -$ 36,050.00$ -$ 21-220-501060 Seasonal Salaries 158,046.16$ 169,448.62$ 170,000.00$ 180,000.00$ 21-220-501065 Season Sal - Maint 917.20$ 441.60$ 2,500.00$ 2,500.00$ 21-220-501090 Overtime 3,063.14$ 11,483.18$ -$ 2,500.00$ 21-220-501095 Overtime Straight Pay -$ -$ -$ -$ 21-220-502010 Social Security 21,158.76$ 23,344.26$ 23,939.90$ 22,982.80$ 21-220-502020 Group Health Insurance 21,482.92$ 25,957.06$ 31,399.11$ 25,960.89$ 21-220-502030 Retirement 14,536.48$ 18,852.83$ 17,976.30$ 13,915.59$ 21-220-502040 Workers Compensation 4,035.72$ 4,035.72$ 4,035.72$ 4,035.72$ 21-220-502050 Life Insurance 142.26$ 149.44$ 175.03$ 143.21$ 21-220-502060 Long Term Disability 352.48$ 368.11$ 427.73$ 351.19$ 21-220-502070 Employee Assistance Prgm 82.59$ 81.84$ 67.70$ 45.86$ 21-220-503020 Unemployment Compensation 262.48$ -$ -$ -$ Personnel Services 342,566.94$ 385,128.04$ 390,961.36$ 367,864.03$ Materials & Supplies 21-220-511010 Advertising 4,742.55$ 525.00$ 5,000.00$ 5,750.00$ 21-220-512010 Printing 6,033.48$ 3,784.27$ 3,000.00$ 4,000.00$ 21-220-512020 Copies 277.90$ -$ -$ -$ 21-220-514017 COVID-19 136.12$ -$ -$ -$ 21-220-514020 Chemicals -$ -$ -$ -$ 21-220-514045 Concession Food 27,833.47$ 43,189.52$ 37,000.00$ 48,000.00$ 21-220-514050 Concession Oper Supplies 77.82$ 528.40$ 750.00$ 750.00$ 21-220-515050 Recreation Supplies 2,720.70$ 4,507.10$ 5,500.00$ 5,500.00$ 21-220-517010 Operational Supplies 27,329.00$ 40,736.00$ 40,000.00$ 40,000.00$ 21-220-517015 Merchandise for Resale 44,310.87$ 47,814.16$ 40,000.00$ 50,000.00$ Materials & Supplies 113,461.91$ 141,084.45$ 131,250.00$ 154,000.00$ Contractual Services 21-220-520010 Mileage Expense -$ 438.76$ 650.00$ 650.00$ 21-220-520030 Dues And Publications 2,905.82$ 5,546.91$ 4,500.00$ 4,500.00$ 21-220-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 21-220-520070 Training And Education 3,365.00$ 2,752.88$ 6,000.00$ 6,000.00$ 21-220-521010 General Insurance 28,609.00$ 37,320.00$ 46,650.00$ 26,505.00$ 21-220-521065 Background Checks 60.00$ -$ -$ -$ 21-220-522020 Professional Services 13,146.06$ 13,335.90$ 19,500.00$ 19,500.00$ 21-220-522024 Competitions 8,386.22$ 16,715.66$ 30,000.00$ 30,000.00$ Contractual Services 56,472.10$ 76,110.11$ 107,300.00$ 87,155.00$ Utilities 21-220-531010 Electricity 84,757.13$ 89,903.87$ 95,000.00$ 95,000.00$ 21-220-533010 Natural Gas 24,067.39$ 40,585.79$ 40,000.00$ 50,000.00$ 21-220-534010 Telephone 4,128.28$ 4,566.24$ 5,000.00$ 5,000.00$ 21-220-534020 Security 394.77$ 533.48$ 7,000.00$ 7,000.00$ 21-220-535010 Water 4,032.43$ 4,468.98$ 5,000.00$ 5,000.00$ 21-220-535015 Sewer 2,459.59$ 2,570.98$ 3,000.00$ 3,000.00$ Utilities 119,839.59$ 142,629.34$ 155,000.00$ 165,000.00$ Repairs & Maintenance 21-220-540010 Building & Grounds Maint.32,569.56$ 37,001.15$ 25,000.00$ 40,000.00$ 21-220-541020 Veh Maintenance 19,226.62$ 17,442.69$ 18,000.00$ 20,000.00$ 156 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21-220-545010 Software License/maint 1,785.27$ 1,798.04$ 3,800.00$ 3,800.00$ 21-220-546010 Clothing Expense -$ 273.55$ 800.00$ 800.00$ 21-220-547010 Equipment Maintenance 6,473.23$ 2,598.91$ 23,000.00$ 23,000.00$ 21-220-547020 Maintenance Agreements -$ -$ -$ -$ Repairs & Maintenance 60,054.68$ 59,114.34$ 70,600.00$ 87,600.00$ Capital Purchases 21-220-572010 Purchase Of Vehicles -$ -$ -$ -$ 21-220-572020 Purchase Of Equipment 1,285.39$ 2,729.08$ -$ -$ 21-220-572030 Parks St Equip -$ -$ -$ -$ 21-220-573030 Purch/improv Land/buildin -$ -$ -$ -$ Capital Purchases 1,285.39$ 2,729.08$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 693,680.61$ 806,795.36$ 855,111.36$ 861,619.03$ 220 Ice Arena 693,680.61$ 806,795.36$ 855,111.36$ 861,619.03$ 157 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 230 Golf Course Personnel Services 21-230-501020 Salaries 235,454.18$ 258,995.95$ 276,103.28$ 255,114.67$ 21-230-501040 Part-time (w\benefits)-$ -$ -$ -$ 21-230-501060 Seasonal Salaries 63,191.80$ 75,937.61$ 65,000.00$ 75,000.00$ 21-230-501065 Season Sal - Maint 52,455.85$ 51,926.24$ 65,000.00$ 65,000.00$ 21-230-501090 Overtime 4,417.51$ 4,140.99$ -$ 5,000.00$ 21-230-501095 Overtime Straight Pay 48.84$ -$ -$ -$ 21-230-502010 Social Security 26,018.30$ 28,782.45$ 31,066.90$ 30,608.77$ 21-230-502020 Group Health Insurance 51,179.93$ 53,579.73$ 59,984.09$ 43,417.07$ 21-230-502030 Retirement 29,512.53$ 32,113.76$ 32,909.22$ 30,693.53$ 21-230-502040 Workers Compensation 3,952.27$ 3,952.28$ 3,952.28$ 3,952.28$ 21-230-502050 Life Insurance 280.41$ 288.74$ 317.02$ 314.57$ 21-230-502060 Long Term Disability 693.78$ 715.74$ 783.98$ 777.62$ 21-230-502070 Employee Assistance Prgm 111.49$ 110.48$ 117.94$ 115.75$ 21-230-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 467,316.89$ 510,543.97$ 535,234.71$ 509,994.26$ Materials & Supplies 21-230-511010 Advertising 495.00$ 363.35$ 2,000.00$ 500.00$ 21-230-512010 Printing 1,247.23$ 356.06$ 2,000.00$ 2,000.00$ 21-230-512020 Copies 18.30$ -$ -$ -$ 21-230-514010 Gas 21,002.17$ 39,738.75$ 25,000.00$ 35,000.00$ 21-230-514017 COVID-19 -$ -$ -$ -$ 21-230-514020 Chemicals 62,152.83$ 73,783.32$ 68,000.00$ 75,000.00$ 21-230-514030 Small Tools 2,613.46$ 1,605.05$ 2,500.00$ 2,500.00$ 21-230-514045 Concession Food 36,001.17$ 44,730.55$ 40,000.00$ 50,000.00$ 21-230-514050 Concession Oper Supplies -$ -$ 500.00$ 500.00$ 21-230-515050 Recreation Supplies -$ -$ 2,000.00$ 2,000.00$ 21-230-517010 Operational Supplies 20,882.35$ 22,771.02$ 20,000.00$ 25,000.00$ 21-230-517015 Merchandise for Resale 60,366.44$ 59,348.62$ 60,000.00$ 65,000.00$ Materials & Supplies 204,778.95$ 242,696.72$ 222,000.00$ 257,500.00$ Contractual Services 21-230-520010 Mileage Expense 511.18$ 489.56$ 600.00$ 600.00$ 21-230-520030 Dues And Publications 2,005.47$ 1,914.60$ 2,100.00$ 2,100.00$ 21-230-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 21-230-520070 Training And Education 573.00$ 260.00$ 7,500.00$ 7,500.00$ 21-230-522020 Professional Services -$ 148.00$ -$ -$ 21-230-523010 Equipment Rent/lease 42,650.24$ 49,949.80$ 123,000.00$ 123,000.00$ 21-230-529010 Special Events -$ -$ -$ -$ Contractual Services 45,739.89$ 52,761.96$ 133,200.00$ 133,200.00$ Utilities 21-230-531010 Electricity 15,630.80$ 17,745.46$ 20,600.00$ 10,000.00$ 21-230-533010 Natural Gas 1,287.60$ 1,155.03$ 2,200.00$ 2,000.00$ 21-230-534010 Telephone 856.44$ 837.63$ 1,000.00$ 1,000.00$ 21-230-534020 Security 659.70$ 1,151.62$ 1,300.00$ 1,300.00$ 21-230-535010 Water 1,395.28$ 1,442.74$ 1,850.00$ 1,850.00$ 21-230-535015 Sewer 675.67$ 826.00$ 1,050.00$ 1,050.00$ Utilities 20,505.49$ 23,158.48$ 28,000.00$ 17,200.00$ Repairs & Maintenance 21-230-540010 Building & Grounds Maint.30,790.88$ 43,689.24$ 38,000.00$ 40,000.00$ 158 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21-230-541020 Veh Maintenance 1,026.61$ 4,316.35$ 2,500.00$ 2,500.00$ 21-230-542020 Prk Lot Maintenance -$ -$ -$ -$ 21-230-545010 Software License/maint 1,001.72$ 4,616.70$ 5,000.00$ 5,000.00$ 21-230-546010 Clothing Expense 2,957.75$ 2,973.12$ 4,000.00$ 4,000.00$ 21-230-547010 Equipment Maintenance 22,692.76$ 18,191.33$ 20,000.00$ 20,000.00$ 21-230-547020 Maintenance Agreements -$ -$ -$ -$ Repairs & Maintenance 58,469.72$ 73,786.74$ 69,500.00$ 71,500.00$ Capital Purchases 21-230-572010 Purchase Of Vehicles -$ -$ -$ -$ 21-230-572020 Purchase Of Equipment -$ 3,583.60$ -$ -$ 21-230-572030 Parks St Equip -$ -$ -$ -$ 21-230-573030 Purch/improv Land/buildin -$ 3,103.10$ -$ -$ Capital Purchases -$ 6,686.70$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 796,810.94$ 909,634.57$ 987,934.71$ 989,394.26$ 230 Golf Course 796,810.94$ 909,634.57$ 987,934.71$ 989,394.26$ 159 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 240 Memorial Pool Personnel Services 21-240-501020 Salaries 39,471.37$ 48,259.13$ 29,348.47$ 31,308.48$ 21-240-501040 Part-time (w\benefits)-$ -$ -$ -$ 21-240-501060 Seasonal Salaries 158,410.99$ 190,229.98$ 167,000.00$ 175,000.00$ 21-240-501065 Season Sal - Maint 260.00$ 225.40$ 1,200.00$ 1,200.00$ 21-240-501090 Overtime 1,110.29$ 351.87$ -$ -$ 21-240-501095 Overtime Straight Pay -$ -$ -$ -$ 21-240-502010 Social Security 15,014.48$ 18,170.17$ 15,111.55$ 15,874.40$ 21-240-502020 Group Health Insurance 6,827.22$ 8,001.90$ 4,569.50$ 5,324.53$ 21-240-502030 Retirement 5,215.27$ 6,520.15$ 3,755.09$ 3,694.40$ 21-240-502040 Workers Compensation 3,126.44$ 3,126.44$ 3,126.44$ 3,126.44$ 21-240-502050 Life Insurance 47.51$ 56.16$ 36.72$ 39.17$ 21-240-502060 Long Term Disability 117.62$ 138.18$ 89.44$ 94.89$ 21-240-502070 Employee Assistance Prgm 8.27$ 8.20$ 10.92$ 10.92$ 21-240-503020 Unemployment Compensation (531.73)$ -$ -$ -$ Personnel Services 229,077.73$ 275,087.58$ 224,248.13$ 235,673.23$ Materials & Supplies 21-240-511010 Advertising -$ -$ 3,000.00$ 3,250.00$ 21-240-512010 Printing 1,251.22$ 933.67$ 1,000.00$ 1,200.00$ 21-240-514017 COVID-19 20.00$ -$ -$ -$ 21-240-514020 Chemicals 8,465.32$ 13,642.44$ 15,000.00$ 17,500.00$ 21-240-514045 Concession Food 31,076.37$ 42,781.75$ 40,000.00$ 45,000.00$ 21-240-514050 Concession Oper Supplies 1,289.38$ 16,371.00$ 3,000.00$ 3,000.00$ 21-240-515050 Recreation Supplies 702.77$ 1,171.47$ 2,000.00$ 2,000.00$ 21-240-517010 Operational Supplies 11,214.07$ 24,602.26$ 24,000.00$ 27,500.00$ 21-240-517015 Merchandise for Resale 8.97$ 2,037.60$ 3,000.00$ 3,000.00$ Materials & Supplies 54,028.10$ 101,540.19$ 91,000.00$ 102,450.00$ Contractual Services 21-240-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 21-240-520070 Training And Education 2,914.50$ 325.03$ 6,000.00$ 6,000.00$ Contractual Services 2,914.50$ 325.03$ 6,000.00$ 6,000.00$ Utilities 21-240-531010 Electricity 19,847.67$ 20,905.27$ 26,000.00$ 26,000.00$ 21-240-534010 Telephone 2,491.66$ 2,236.54$ 4,500.00$ 4,500.00$ 21-240-534020 Security 450.10$ 644.68$ 1,750.00$ 1,750.00$ 21-240-535010 Water 13,210.09$ 17,972.76$ 27,000.00$ 27,000.00$ 21-240-535015 Sewer 5,351.26$ 4,596.09$ 9,000.00$ 9,000.00$ Utilities 41,350.78$ 46,355.34$ 68,250.00$ 68,250.00$ Repairs & Maintenance 21-240-540010 Building & Grounds Maint.37,779.08$ 14,101.43$ 21,500.00$ 30,000.00$ 21-240-545010 Software License/maint 1,083.56$ 1,715.68$ 1,450.00$ 1,450.00$ 21-240-546010 Clothing Expense -$ -$ -$ -$ 21-240-547010 Equipment Maintenance 19,898.07$ 9,880.18$ 22,000.00$ 22,000.00$ 21-240-547020 Maintenance Agreements -$ -$ -$ -$ Repairs & Maintenance 58,760.71$ 25,697.29$ 44,950.00$ 53,450.00$ Capital Purchases 21-240-572020 Purchase Of Equipment 23,757.88$ -$ -$ -$ 21-240-572030 Parks St Equip -$ -$ -$ -$ 160 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21-240-573030 Purch/improv Land/buildin -$ -$ -$ -$ Capital Purchases 23,757.88$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 409,889.70$ 449,005.43$ 434,448.13$ 465,823.23$ 240 Memorial Pool 409,889.70$ 449,005.43$ 434,448.13$ 465,823.23$ 161 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 250 Ellis Porter Pool Personnel Services 21-250-501020 Salaries 33,227.31$ 43,094.25$ 29,348.47$ 31,308.48$ 21-250-501040 Part-time (w\benefits)-$ -$ -$ -$ 21-250-501060 Seasonal Salaries 110,879.81$ 126,136.36$ 139,000.00$ 150,000.00$ 21-250-501065 Season Sal - Maint -$ 225.40$ 1,000.00$ 1,000.00$ 21-250-501090 Overtime 543.49$ 485.71$ -$ -$ 21-250-501095 Overtime Straight Pay -$ -$ -$ -$ 21-250-502010 Social Security 10,871.74$ 12,905.01$ 12,955.16$ 13,946.60$ 21-250-502020 Group Health Insurance 5,528.28$ 6,804.07$ 4,569.50$ 5,324.53$ 21-250-502030 Retirement 4,378.32$ 5,826.74$ 3,756.60$ 3,694.40$ 21-250-502040 Workers Compensation 1,300.85$ 1,300.85$ 1,300.85$ 1,300.85$ 21-250-502050 Life Insurance 40.97$ 50.24$ 36.72$ 39.17$ 21-250-502060 Long Term Disability 101.16$ 123.58$ 89.44$ 94.89$ 21-250-502070 Employee Assistance Prgm 8.27$ 8.20$ 10.92$ 10.92$ 21-250-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 166,880.20$ 196,960.41$ 192,067.66$ 206,719.84$ Materials & Supplies 21-250-511010 Advertising 1.54$ -$ 3,000.00$ 3,250.00$ 21-250-512010 Printing 1,224.28$ 924.49$ 1,200.00$ 1,200.00$ 21-250-514017 COVID-19 20.00$ -$ -$ -$ 21-250-514020 Chemicals 9,887.60$ 14,056.04$ 12,000.00$ 14,500.00$ 21-250-514045 Concession Food 19,340.46$ 23,256.81$ 25,000.00$ 40,000.00$ 21-250-514050 Concession Oper Supplies 509.15$ 3,813.52$ 15,000.00$ 23,000.00$ 21-250-515050 Recreation Supplies 1,393.74$ 2,255.70$ 2,000.00$ 2,000.00$ 21-250-517010 Operational Supplies 10,761.21$ 23,064.14$ 23,000.00$ 20,000.00$ 21-250-517015 Merchandise for Resale 8.97$ 1,237.50$ 2,500.00$ 2,500.00$ Materials & Supplies 43,146.95$ 68,608.20$ 83,700.00$ 106,450.00$ Contractual Services 21-250-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 21-250-520070 Training And Education 2,185.50$ 2,229.75$ 4,500.00$ 4,500.00$ 21-250-529010 Special Events -$ -$ 500.00$ 500.00$ Contractual Services 2,185.50$ 2,229.75$ 5,000.00$ 5,000.00$ Utilities 21-250-531010 Electricity 11,732.80$ 10,485.44$ 12,500.00$ 12,500.00$ 21-250-533010 Natural Gas -$ -$ -$ -$ 21-250-534010 Telephone 829.48$ 829.42$ 2,250.00$ 2,250.00$ 21-250-534020 Security 580.59$ 805.08$ 5,300.00$ 5,300.00$ 21-250-535010 Water 8,049.80$ 13,167.10$ 9,000.00$ 14,000.00$ 21-250-535015 Sewer 2,790.83$ -$ 5,500.00$ 5,500.00$ Utilities 23,983.50$ 25,287.04$ 34,550.00$ 39,550.00$ Repairs & Maintenance 21-250-540010 Building & Grounds Maint.6,491.89$ 45,513.57$ 16,000.00$ 16,000.00$ 21-250-545010 Software License/maint 1,083.56$ 2,075.68$ 1,450.00$ 2,000.00$ 21-250-546010 Clothing Expense -$ -$ -$ -$ 21-250-547010 Equipment Maintenance 2,330.08$ 1,115.90$ 2,500.00$ 2,500.00$ 21-250-547020 Maintenance Agreements -$ -$ -$ -$ Repairs & Maintenance 9,905.53$ 48,705.15$ 19,950.00$ 20,500.00$ Capital Purchases 162 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21-250-572020 Purchase Of Equipment 4,440.87$ -$ -$ -$ 21-250-572030 Parks St Equip -$ -$ -$ -$ 21-250-573030 Purch/improv Land/buildin -$ -$ -$ -$ Capital Purchases 4,440.87$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 250,542.55$ 341,790.55$ 335,267.66$ 378,219.84$ 250 Ellis Porter Pool 250,542.55$ 341,790.55$ 335,267.66$ 378,219.84$ 163 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 260 Parks Maintenance Personnel Services 21-260-501020 Salaries 762,493.33$ 824,940.86$ 1,055,842.48$ 1,100,264.76$ 21-260-501040 Part-time (w\benefits)19,606.49$ 8,523.49$ -$ -$ 21-260-501060 Seasonal Salaries -$ -$ -$ -$ 21-260-501065 Season Sal - Maint 76,909.89$ 76,561.82$ 90,000.00$ 90,000.00$ 21-260-501070 Stand-by Plan 3,072.00$ 6,557.00$ 5,000.00$ 5,000.00$ 21-260-501090 Overtime 12,655.79$ 9,697.30$ 15,000.00$ 12,000.00$ 21-260-501095 Overtime Straight Pay 54.49$ -$ -$ -$ 21-260-502010 Social Security 63,159.06$ 67,721.76$ 89,186.95$ 92,355.75$ 21-260-502020 Group Health Insurance 162,921.97$ 148,919.30$ 238,256.47$ 230,660.22$ 21-260-502030 Retirement 102,219.89$ 98,533.12$ 135,659.84$ 131,837.24$ 21-260-502040 Workers Compensation 16,213.13$ 16,213.13$ 16,213.13$ 16,213.13$ 21-260-502050 Life Insurance 908.83$ 864.28$ 1,278.34$ 1,359.86$ 21-260-502060 Long Term Disability 2,315.13$ 2,170.81$ 3,164.22$ 3,355.47$ 21-260-502070 Employee Assistance Prgm 545.23$ 535.04$ 518.70$ 506.69$ 21-260-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 1,223,075.23$ 1,261,237.91$ 1,650,120.13$ 1,683,553.12$ Materials & Supplies 21-260-511010 Advertising 49,845.62$ 3,341.32$ 15,000.00$ 500.00$ 21-260-512010 Printing 645.57$ 1,010.60$ 1,500.00$ 1,500.00$ 21-260-512020 Copies 379.95$ -$ -$ -$ 21-260-514010 Gas 57,165.77$ 81,286.05$ 75,000.00$ 75,000.00$ 21-260-514017 COVID-19 1,385.02$ -$ -$ -$ 21-260-514030 Small Tools 3,339.67$ 7,726.29$ 11,000.00$ 11,000.00$ 21-260-515030 Insect Control -$ -$ -$ -$ 21-260-515060 Weed Control 10,966.41$ 18,717.19$ 25,000.00$ 42,000.00$ 21-260-517010 Operational Supplies 42,338.71$ 54,264.08$ 55,000.00$ 57,000.00$ Materials & Supplies 166,066.72$ 166,345.53$ 182,500.00$ 187,000.00$ Contractual Services 21-260-520010 Mileage Expense -$ -$ 200.00$ 200.00$ 21-260-520030 Dues And Publications 1,116.41$ 1,519.91$ 3,000.00$ 3,000.00$ 21-260-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 21-260-520070 Training And Education 5,383.99$ 7,854.47$ 10,000.00$ 10,000.00$ 21-260-521040 Medical Claims/services -$ 100.00$ -$ -$ 21-260-522020 Professional Services 5,450.00$ 12,342.71$ 325,000.00$ 325,000.00$ 21-260-523010 Equipment Rent/lease 94,343.62$ 101,063.34$ 282,680.00$ 282,680.00$ 21-260-524010 Trash Collections 7,855.51$ 8,117.86$ 7,500.00$ 8,000.00$ 21-260-524011 Parks Mowing -$ -$ -$ -$ Contractual Services 114,149.53$ 130,998.29$ 628,380.00$ 628,880.00$ Utilities 21-260-531010 Electricity 40,955.54$ 46,728.94$ 50,000.00$ 50,000.00$ 21-260-533010 Natural Gas 6,143.62$ 9,167.58$ 10,300.00$ 10,300.00$ 21-260-534010 Telephone 7,063.50$ 9,567.54$ 7,210.00$ 10,000.00$ 21-260-534020 Security 668.79$ 4,392.27$ 1,500.00$ 1,500.00$ 21-260-535010 Water 53,876.32$ 50,258.74$ 60,000.00$ 60,000.00$ 21-260-535015 Sewer 4,652.20$ 5,356.37$ 6,000.00$ 6,000.00$ Utilities 113,359.97$ 125,471.44$ 135,010.00$ 137,800.00$ Repairs & Maintenance 21-260-540010 Building & Grounds Maint.137,185.81$ 197,040.89$ 120,000.00$ 200,000.00$ 164 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21-260-540020 Tree & Landscape Maint 36,158.63$ 111,187.51$ 40,000.00$ 80,000.00$ 21-260-540021 Tree & Landscp Mnt - Grant Exp -$ -$ -$ -$ 21-260-540022 Non-Parks Trees -$ -$ -$ -$ 21-260-540030 Non-parks Landscape 18,101.77$ 27,024.24$ 20,000.00$ 25,000.00$ 21-260-540031 Parks Landscape -$ -$ -$ -$ 21-260-541020 Veh Maintenance 53,350.28$ 28,975.93$ 45,000.00$ 40,000.00$ 21-260-542020 Prk Lot Maintenance 10,333.44$ 10,462.75$ 15,000.00$ 15,000.00$ 21-260-545010 Software License/maint 985.12$ 2,611.70$ 1,500.00$ 20,000.00$ 21-260-546010 Clothing Expense 12,554.43$ 12,826.76$ 20,000.00$ 20,000.00$ 21-260-546025 Camera repairs & maint -$ -$ -$ 37,500.00$ 21-260-547010 Equipment Maintenance 48,517.48$ 56,928.60$ 55,000.00$ 55,000.00$ 21-260-547020 Maintenance Agreements 460.00$ 600.00$ 300.00$ 700.00$ Repairs & Maintenance 317,646.96$ 447,658.38$ 316,800.00$ 493,200.00$ Capital Purchases 21-260-572010 Purchase Of Vehicles -$ -$ -$ -$ 21-260-572020 Purchase Of Equipment 1,170.28$ -$ -$ -$ 21-260-572030 Parks St Equip -$ -$ -$ -$ 21-260-573030 Purch/improv Land/buildin -$ -$ -$ -$ Capital Purchases 1,170.28$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 1,935,468.69$ 2,131,711.55$ 2,912,810.13$ 3,130,433.12$ 260 Parks Maintenance 1,935,468.69$ 2,131,711.55$ 2,912,810.13$ 3,130,433.12$ 165 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 270 Recreations Programs Personnel Services 21-270-501020 Salaries 273,080.54$ 306,975.22$ 274,645.28$ 285,379.75$ 21-270-501040 Part-time (w\benefits)-$ -$ 48,511.52$ -$ 21-270-501060 Seasonal Salaries 102,749.24$ 113,787.33$ 115,000.00$ 130,000.00$ 21-270-501065 Season Sal - Maint 41,532.86$ 45,068.53$ 55,000.00$ 55,000.00$ 21-270-501090 Overtime 6,342.75$ 7,777.46$ 8,000.00$ 8,000.00$ 21-270-501095 Overtime Straight Pay -$ -$ -$ -$ 21-270-502010 Social Security 31,559.45$ 35,543.80$ 38,338.49$ 36,596.05$ 21-270-502020 Group Health Insurance 50,818.02$ 48,120.56$ 66,306.69$ 63,674.86$ 21-270-502030 Retirement 35,705.16$ 40,272.43$ 42,388.07$ 34,618.81$ 21-270-502040 Workers Compensation 5,583.52$ 5,583.52$ 5,583.52$ 5,583.52$ 21-270-502050 Life Insurance 326.96$ 340.94$ 400.25$ 353.74$ 21-270-502060 Long Term Disability 812.06$ 844.74$ 985.46$ 869.68$ 21-270-502070 Employee Assistance Prgm 182.89$ 154.48$ 164.89$ 121.21$ 21-270-503020 Unemployment Compensation 451.24$ 3.95$ -$ -$ Personnel Services 549,144.69$ 604,472.96$ 655,324.17$ 620,197.62$ Materials & Supplies 21-270-511010 Advertising -$ 116.33$ 6,500.00$ 6,500.00$ 21-270-511020 Postage 31.18$ 283.41$ 1,500.00$ 1,500.00$ 21-270-512010 Printing 698.61$ 1,452.87$ 4,000.00$ 4,000.00$ 21-270-512020 Copies 379.95$ -$ 1,000.00$ 1,000.00$ 21-270-513010 Office Supplies 152.46$ 1,760.53$ 2,000.00$ 2,000.00$ 21-270-514017 COVID-19 199.96$ -$ -$ -$ 21-270-514045 Concession Food 73,086.55$ 76,880.91$ 75,000.00$ 82,500.00$ 21-270-514050 Concession Oper Supplies 2,215.59$ 11,679.52$ 9,000.00$ 9,000.00$ 21-270-515050 Recreation Supplies 80,675.66$ 71,230.75$ 85,000.00$ 90,000.00$ 21-270-517010 Operational Supplies 3,830.54$ 5,620.76$ 10,750.00$ 10,750.00$ 21-270-517015 Merchandise for Resale 2,433.69$ 2,055.23$ 4,500.00$ 4,500.00$ Materials & Supplies 163,704.19$ 171,080.31$ 199,250.00$ 211,750.00$ Contractual Services 21-270-520010 Mileage Expense 691.14$ 1,412.93$ 2,000.00$ 2,000.00$ 21-270-520030 Dues And Publications 3,647.21$ 4,536.64$ 3,000.00$ 4,500.00$ 21-270-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 21-270-520070 Training And Education 3,939.52$ 4,454.01$ 6,000.00$ 6,000.00$ 21-270-521040 Medical Claims/services -$ -$ -$ -$ 21-270-521065 Background Checks 3,190.15$ 3,956.30$ 4,000.00$ 4,500.00$ 21-270-522020 Professional Services 103,568.25$ 114,878.80$ 135,000.00$ 140,000.00$ 21-270-523010 Equipment Rent/lease 16,166.26$ 15,852.96$ 19,500.00$ 25,000.00$ 21-270-523020 Building Lease -$ -$ 8,000.00$ -$ 21-270-529010 Special Events 628.42$ 406.41$ 2,000.00$ 2,000.00$ 21-270-529080 Transportation 19.80$ -$ -$ -$ Contractual Services 131,850.75$ 145,498.05$ 179,500.00$ 184,000.00$ Utilities 21-270-531010 Electricity 10,277.37$ 13,219.00$ 20,000.00$ 20,000.00$ 21-270-531030 Ball Field Lighting 19,785.69$ 37,480.18$ 30,000.00$ 40,000.00$ 21-270-533010 Natural Gas 2,444.39$ 3,149.57$ 6,500.00$ 6,500.00$ 21-270-534010 Telephone 9,043.25$ 8,986.51$ 9,500.00$ 9,500.00$ 21-270-534020 Security 1,454.36$ 1,415.32$ 6,300.00$ 6,300.00$ 21-270-535010 Water 19,601.12$ 20,894.44$ 24,000.00$ 24,000.00$ 21-270-535015 Sewer 3,586.74$ 2,881.69$ 5,000.00$ 5,000.00$ 166 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget Utilities 66,192.92$ 88,026.71$ 101,300.00$ 111,300.00$ Repairs & Maintenance 21-270-540010 Building & Grounds Maint.1,209.02$ 13,888.11$ 5,000.00$ 15,000.00$ 21-270-540050 Ballfield Repairs 66,383.45$ 74,214.49$ 80,000.00$ 80,000.00$ 21-270-545010 Software License/maint 7,470.34$ 3,915.05$ 4,630.00$ 4,630.00$ 21-270-547010 Equipment Maintenance 448.40$ 443.67$ 250.00$ 500.00$ 21-270-547020 Maintenance Agreements -$ 1,120.50$ 1,225.00$ 1,225.00$ Repairs & Maintenance 75,511.21$ 93,581.82$ 91,105.00$ 101,355.00$ Capital Purchases 21-270-572010 Purchase Of Vehicles -$ -$ -$ -$ 21-270-572020 Purchase Of Equipment 14,461.84$ -$ -$ -$ 21-270-572030 Parks St Equip -$ -$ -$ -$ 21-270-573030 Purch/improv Land/buildin -$ -$ -$ -$ Capital Purchases 14,461.84$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 1,000,865.60$ 1,102,659.85$ 1,226,479.17$ 1,228,602.62$ 270 Recreations Programs 1,000,865.60$ 1,102,659.85$ 1,226,479.17$ 1,228,602.62$ 167 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 272 Outdoor Recreation Personnel Services 21-272-501020 Salaries 189,402.67$ 204,510.82$ 202,244.73$ 45,246.51$ 21-272-501040 Part-time (w/benefits)-$ -$ -$ -$ 21-272-501060 Seasonal Salaries 18,146.37$ 27,503.81$ 35,000.00$ 25,000.00$ 21-272-501065 Season Sal - Maint 2,536.50$ 631.87$ -$ -$ 21-272-501090 Overtime 367.70$ 1,069.94$ -$ -$ 21-272-501095 Overtime Straight Pay 61.80$ -$ -$ -$ 21-272-502010 Social Security 15,498.80$ 17,089.60$ 18,149.22$ 5,373.86$ 21-272-502020 Group Health Insurance 29,543.42$ 35,042.85$ 35,998.68$ 10,752.71$ 21-272-502030 Retirement 21,737.88$ 25,959.39$ 24,351.32$ 5,339.09$ 21-272-502040 Workers Compensation 924.56$ 924.56$ 924.56$ 924.56$ 21-272-502050 Life Insurance 223.52$ 234.21$ 232.15$ 56.30$ 21-272-502060 Long Term Disability 553.68$ 578.73$ 571.99$ 137.67$ 21-272-502070 Employee Assistance Program 31.72$ 63.44$ 72.07$ 16.38$ 21-272-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 279,028.62$ 313,609.22$ 317,544.72$ 92,847.08$ Materials & Supplies 21-272-511010 Advertising 300.75$ -$ 4,000.00$ 3,500.00$ 21-272-511020 Postage 193.76$ -$ 850.00$ 425.00$ 21-272-512010 Printing 2,582.08$ 3,064.08$ 1,832.00$ 1,000.00$ 21-272-512020 Copies 361.66$ -$ 1,000.00$ 500.00$ 21-272-513010 Office Supplies 699.68$ 106.09$ 2,000.00$ 1,000.00$ 21-272-514010 Gas 269.52$ -$ -$ -$ 21-272-514017 COVID-19 -$ -$ -$ -$ 21-272-515050 Recreation Supplies 2,412.36$ 5,563.96$ 16,000.00$ 8,000.00$ 21-272-517010 Operational Supplies 8,877.12$ 14,016.10$ 44,000.00$ 26,400.00$ Materials & Supplies 15,696.93$ 22,750.23$ 69,682.00$ 40,825.00$ Contractual Services 21-272-520010 Mileage Expense 573.17$ 745.43$ 1,832.00$ 610.00$ 21-272-520030 Dues and Publications 176.91$ 522.12$ 1,125.00$ 375.00$ 21-272-520070 Training and Education 6,164.14$ 3,710.02$ 7,500.00$ 2,500.00$ 21-272-521065 Background Checks -$ -$ -$ -$ 21-272-522020 Professional Services 4,962.10$ 8,461.89$ 66,000.00$ 58,000.00$ 21-272-523010 Equipment Rent/lease 3,000.00$ 3,500.00$ 2,500.00$ 4,000.00$ 21-272-523020 Building Lease -$ -$ 1,000.00$ -$ 21-272-529010 Special Events 20,107.19$ 20,602.12$ 21,000.00$ 10,000.00$ Contractual Services 34,983.51$ 37,541.58$ 100,957.00$ 75,485.00$ Utilities 21-272-531010 Electricity -$ -$ 14,000.00$ 14,000.00$ 21-272-533010 Natural Gas -$ -$ -$ -$ 21-272-534010 Telephone -$ -$ -$ -$ 21-272-534020 Security -$ -$ -$ -$ 21-272-535010 Water -$ -$ 800.00$ 800.00$ 21-272-535015 Sewer -$ 1,004.35$ -$ 650.00$ Utilities -$ 1,004.35$ 14,800.00$ 15,450.00$ Repairs & Maintenance 21-272-540010 Building & Grounds Maint 6,947.07$ 12,655.29$ 12,000.00$ 11,500.00$ 21-272-545010 Software License/maint 1,001.73$ 1,616.69$ 2,314.00$ 10,000.00$ 21-272-547010 Equipment Maintenance 280.51$ -$ 250.00$ 125.00$ 168 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21-272-547020 Maintenance Agreements -$ -$ 1,225.00$ 612.50$ Repairs & Maintenance 8,229.31$ 14,271.98$ 15,789.00$ 22,237.50$ Capital Purchases 21-272-572010 Purchase of Vehicles -$ -$ -$ -$ 21-272-572020 Purchase of Equipment 16,000.00$ -$ -$ -$ 21-272-572030 Parks St Equip -$ -$ -$ -$ 21-272-573030 Purch/improv Land/building -$ -$ -$ -$ Capital Purchases 16,000.00$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 353,938.37$ 389,177.36$ 518,772.72$ 246,844.58$ 272 Outdoor Recreation 353,938.37$ 389,177.36$ 518,772.72$ 246,844.58$ 169 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 274 Community Enrichment/Camps Personnel Services 21-274-501020 Salaries 97,404.89$ 103,812.21$ 125,638.03$ 120,774.93$ 21-274-501040 Part-time (w/benefits)-$ -$ -$ -$ 21-274-501060 Seasonal Salaries 139,955.53$ 157,380.68$ 185,000.00$ 195,000.00$ 21-274-501065 Season Sal - Maint -$ -$ -$ -$ 21-274-501090 Overtime -$ 365.00$ -$ -$ 21-274-501095 Overtime Straight Pay 35.89$ -$ -$ -$ 21-274-502010 Social Security 17,912.89$ 19,716.54$ 23,763.81$ 24,156.78$ 21-274-502020 Group Health Insurance 14,484.58$ 14,099.06$ 21,368.69$ 25,960.89$ 21-274-502030 Retirement 12,510.92$ 13,391.56$ 14,545.67$ 14,251.44$ 21-274-502040 Workers Compensation 1,015.28$ 1,015.28$ 1,015.28$ 1,015.28$ 21-274-502050 Life Insurance 113.45$ 112.56$ 139.54$ 149.33$ 21-274-502060 Long Term Disability 281.27$ 278.56$ 392.07$ 366.63$ 21-274-502070 Employee Assistance Program 47.48$ 47.04$ 45.86$ 45.86$ 21-274-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 283,762.18$ 310,218.49$ 371,908.95$ 381,721.14$ Materials & Supplies 21-274-511010 Advertising -$ -$ 4,000.00$ 4,500.00$ 21-274-511020 Postage -$ -$ 834.00$ 834.00$ 21-274-512010 Printing 1,028.94$ 1,419.90$ 1,834.00$ 1,834.00$ 21-274-512020 Copies 633.88$ -$ 1,000.00$ 1,000.00$ 21-274-513010 Office Supplies 246.69$ 118.78$ 1,000.00$ 1,000.00$ 21-274-514017 COVID-19 -$ -$ -$ -$ 21-274-514055 Camp Food 2,506.85$ 6,198.45$ 2,500.00$ 7,000.00$ 21-274-515050 Recreation Supplies 16,036.00$ 14,995.78$ 31,000.00$ 35,000.00$ 21-274-517010 Operational Supplies 8,132.04$ 15,676.00$ 20,000.00$ 25,000.00$ Materials & Supplies 28,584.40$ 38,408.91$ 62,168.00$ 76,168.00$ Contractual Services 21-274-520010 Mileage Expense 479.34$ 1,726.19$ 1,834.00$ 2,000.00$ 21-274-520030 Dues and Publications 214.43$ 253.07$ 1,125.00$ 1,125.00$ 21-274-520070 Training and Education 3,137.65$ 2,333.52$ 4,500.00$ 4,500.00$ 21-274-521065 Background Checks 57.00$ 23.90$ 300.00$ 300.00$ 21-274-522020 Professional Services 74,036.62$ 7,475.98$ 12,000.00$ 12,000.00$ 21-274-523010 Equipment Rent/lease -$ -$ 500.00$ 500.00$ 21-274-523020 Building Lease -$ -$ 4,950.00$ -$ 21-274-529010 Special Events -$ -$ 5,500.00$ 5,500.00$ 21-274-529080 Transportation 16,131.47$ 18,120.00$ 25,000.00$ 30,000.00$ Contractual Services 94,056.51$ 29,932.66$ 55,709.00$ 55,925.00$ Utilities 21-274-531010 Electricity -$ -$ -$ -$ 21-274-533010 Natural Gas -$ -$ -$ -$ 21-274-534010 Telephone -$ -$ -$ -$ 21-274-534020 Security -$ -$ -$ -$ 21-274-535010 Water -$ -$ -$ -$ 21-274-535015 Sewer -$ -$ -$ -$ Utilities -$ -$ -$ -$ Repairs & Maintenance 21-274-540010 Building & Grounds Maint 62.69$ 247.72$ 5,000.00$ 5,000.00$ 21-274-545010 Software License/maint 1,111.62$ 1,616.68$ 5,500.00$ 5,500.00$ 170 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21-274-547010 Equipment Maintenance -$ -$ 250.00$ 250.00$ 21-274-547020 Maintenance Agreements -$ -$ 1,225.00$ 1,225.00$ Repairs & Maintenance 1,174.31$ 1,864.40$ 11,975.00$ 11,975.00$ Capital Purchases 21-274-572020 Purchase of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 407,577.40$ 380,424.46$ 501,760.95$ 525,789.14$ 274 Community Enrichment/Camps 407,577.40$ 380,424.46$ 501,760.95$ 525,789.14$ 171 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 280 Multipurpose Bldg Personnel Services 21-280-501020 Salaries 79,786.42$ 47,275.81$ 79,263.43$ 85,653.27$ 21-280-501040 Part-time (w\benefits)-$ -$ -$ -$ 21-280-501060 Seasonal Salaries 132,762.14$ 138,118.96$ 160,000.00$ 170,000.00$ 21-280-501065 Season Sal - Maint 89.58$ 25.09$ -$ -$ 21-280-501090 Overtime -$ 12.52$ -$ -$ 21-280-501095 Overtime Straight Pay -$ -$ -$ -$ 21-280-502010 Social Security 16,003.15$ 14,016.96$ 18,303.65$ 19,557.47$ 21-280-502020 Group Health Insurance 13,544.30$ 8,426.92$ 15,652.01$ 16,682.62$ 21-280-502030 Retirement 10,243.04$ 6,351.00$ 10,145.72$ 10,107.09$ 21-280-502040 Workers Compensation 1,496.68$ 1,496.68$ 1,496.68$ 1,496.68$ 21-280-502050 Life Insurance 93.58$ 54.57$ 97.92$ 105.26$ 21-280-502060 Long Term Disability 232.41$ 135.32$ 241.81$ 260.45$ 21-280-502070 Employee Assistance Prgm 29.81$ 34.80$ 30.58$ 30.58$ 21-280-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services 254,281.11$ 215,948.63$ 285,231.80$ 303,893.42$ Materials & Supplies 21-280-511010 Advertising -$ 300.00$ 5,000.00$ 5,750.00$ 21-280-511020 Postage 375.83$ 209.83$ -$ 500.00$ 21-280-512010 Printing 725.07$ 1,439.62$ 3,000.00$ 3,000.00$ 21-280-512020 Copies 481.78$ -$ 500.00$ 500.00$ 21-280-513010 Office Supplies 679.68$ 3,781.30$ 3,000.00$ 3,000.00$ 21-280-514017 COVID-19 288.96$ -$ -$ -$ 21-280-514045 Concession Food 36,264.61$ 51,806.47$ 52,000.00$ 60,000.00$ 21-280-514050 Concession Oper Supplies 89.22$ 393.19$ 2,000.00$ 2,000.00$ 21-280-515050 Recreation Supplies 3,083.90$ 670.13$ 5,000.00$ 5,000.00$ 21-280-517010 Operational Supplies 14,812.32$ 35,613.22$ 40,000.00$ 40,000.00$ 21-280-517015 Merchandise for Resale 2,136.36$ 466.54$ 500.00$ 500.00$ Materials & Supplies 58,937.73$ 94,680.30$ 111,000.00$ 120,250.00$ Contractual Services 21-280-520010 Mileage Expense 76.15$ 72.66$ 500.00$ 500.00$ 21-280-520030 Dues and Publications 621.19$ 265.57$ 375.00$ 375.00$ 21-280-520070 Training and Education 1,766.02$ 1,112.03$ 6,000.00$ 6,000.00$ 21-280-521010 General Insurance -$ 12,445.04$ -$ 15,000.00$ 21-280-521015 Linc Income Distribution 119,873.36$ 131,800.65$ 130,000.00$ 165,000.00$ 21-280-522020 Professional Services 26,966.15$ 48,551.44$ 42,000.00$ 50,000.00$ 21-280-523010 Equipment Rent/lease -$ -$ -$ -$ 21-280-529010 Special Events 3,232.58$ -$ 4,500.00$ -$ Contractual Services 152,535.45$ 194,247.39$ 183,375.00$ 236,875.00$ Utilities 21-280-531010 Electricity 37,033.89$ 34,507.65$ 85,500.00$ 50,000.00$ 21-280-533010 Natural Gas 11,208.70$ 16,166.28$ 20,000.00$ 20,000.00$ 21-280-534010 Telephone 5,252.73$ 4,787.16$ 5,500.00$ 5,500.00$ 21-280-534020 Security -$ -$ 330.00$ 330.00$ 21-280-535010 Water 2,436.26$ 2,355.33$ 3,000.00$ 3,000.00$ 21-280-535015 Sewer 1,037.18$ 1,051.49$ 1,650.00$ 1,650.00$ Utilities 56,968.76$ 58,867.91$ 115,980.00$ 80,480.00$ Repairs & Maintenance 21-280-540010 Building & Grounds Maint.111,366.16$ 127,907.07$ 135,000.00$ 150,000.00$ 172 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21-280-545010 Software License/maint 3,925.49$ 1,897.02$ 7,750.00$ 7,750.00$ 21-280-547010 Equipment Maintenance -$ -$ 1,500.00$ 1,500.00$ 21-280-547020 Maintenance Agreements 21,812.58$ 8,530.50$ 55,000.00$ 65,000.00$ Repairs & Maintenance 137,104.23$ 138,334.59$ 199,250.00$ 224,250.00$ Capital Purchases 21-280-572020 Purchase of Equipment 531.88$ 1,199.17$ -$ -$ 21-280-573030 Purch/improv Land/buildin -$ -$ -$ -$ Capital Purchases 531.88$ 1,199.17$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 660,359.16$ 703,277.99$ 894,836.80$ 965,748.42$ 280 Multipurpose Bldg 660,359.16$ 703,277.99$ 894,836.80$ 965,748.42$ 173 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 290 Amphitheater Materials & Supplies 21-290-511010 Advertising 795.00$ 1,165.85$ -$ -$ 21-290-511020 Postage -$ 101.30$ -$ -$ 21-290-512010 Printing 35.94$ 604.50$ -$ -$ 21-290-513010 Office Supplies 396.43$ -$ -$ -$ 21-290-514010 Gas -$ -$ -$ -$ 21-290-514030 Small Tools -$ -$ -$ -$ 21-290-514045 Concession Food & Bev 597.95$ -$ -$ -$ 21-290-514050 Concession Oper Supplies 1,445.99$ -$ -$ -$ 21-290-517010 Operational Supplies 5,072.78$ 19,081.51$ -$ -$ Materials & Supplies 8,344.09$ 20,953.16$ -$ -$ Contractual Services 21-290-520030 Dues and Publications -$ -$ -$ -$ 21-290-520035 Contractual Labor 46,538.62$ 30,569.56$ 65,000.00$ 65,000.00$ 21-290-520070 Training and Education -$ -$ -$ -$ 21-290-520095 Relocation Fees -$ -$ -$ -$ 21-290-521010 General Insurance -$ -$ -$ -$ 21-290-522020 Professional Services 10,529.25$ 49,229.47$ 63,654.00$ 65,563.68$ 21-290-523010 Equipment Rent/lease 8,629.99$ 11,268.06$ -$ -$ 21-290-524010 Trash Collections 181.97$ -$ -$ -$ 21-290-526010 Creditcard Chg Fee -$ -$ -$ -$ 21-290-529010 Special Events 1,980.00$ -$ -$ -$ Contractual Services 67,859.83$ 91,067.09$ 128,654.00$ 130,563.68$ Utilities 21-290-531010 Electricity 532.55$ 1,138.66$ -$ -$ 21-290-533010 Natural Gas 28.44$ -$ -$ -$ 21-290-534010 Telephone 14,707.30$ 35,429.44$ -$ 30,000.00$ 21-290-535010 Water 178.93$ 1,047.26$ -$ -$ Utilities 15,447.22$ 37,615.36$ -$ 30,000.00$ Repairs & Maintenance 21-290-540010 Building & Grounds Maint 19,013.85$ 31,379.03$ 15,000.00$ 15,000.00$ 21-290-545010 Software License/maint 1,360.97$ -$ -$ -$ 21-290-546010 Clothing Expense -$ -$ -$ -$ 21-290-547010 Equipment Maintenance -$ 304.67$ -$ -$ 21-290-547020 Maintenance Agreements -$ -$ -$ -$ Repairs & Maintenance 20,374.82$ 31,683.70$ 15,000.00$ 15,000.00$ Revenue Total -$ -$ -$ -$ Expense Total 112,025.96$ 181,319.31$ 143,654.00$ 175,563.68$ 290 Amphitheater 112,025.96$ 181,319.31$ 143,654.00$ 175,563.68$ 174 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 292 Arts & Events Personnel Services 21-292-501020 Salaries -$ -$ -$ 135,230.48$ 21-292-501040 Part-time (w/benefits)-$ -$ -$ -$ 21-292-501060 Seasonal Salaries -$ -$ -$ 14,000.00$ 21-292-501065 Season Sal - Maint -$ -$ -$ -$ 21-292-501090 Overtime -$ -$ -$ -$ 21-292-501095 Overtime Straight Pay -$ -$ -$ -$ 21-292-502010 Social Security -$ -$ -$ 11,416.13$ 21-292-502020 Group Health Insurance -$ -$ -$ 19,697.64$ 21-292-502030 Retirement -$ -$ -$ 15,957.20$ 21-292-502040 Workers Compensation -$ -$ -$ -$ 21-292-502050 Life Insurance -$ -$ -$ 166.46$ 21-292-502060 Long Term Disability -$ -$ -$ 411.60$ 21-292-502070 Employee Assistance Program -$ -$ -$ 48.05$ 21-292-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services -$ -$ -$ 196,927.56$ Materials & Supplies 21-292-511010 Advertising -$ -$ -$ 2,500.00$ 21-292-511020 Postage -$ -$ -$ 425.00$ 21-292-512010 Printing -$ -$ -$ 1,500.00$ 21-292-512020 Copies -$ -$ -$ 500.00$ 21-292-513010 Office Supplies -$ -$ -$ 1,000.00$ 21-292-514010 Gas -$ -$ -$ -$ 21-292-515050 Recreation Supplies -$ -$ -$ 8,000.00$ 21-292-517010 Operational Supplies -$ -$ -$ 17,600.00$ 21-292-517015 Merchandise for Resale -$ -$ -$ -$ Materials & Supplies -$ -$ -$ 31,525.00$ Contractual Services 21-292-520010 Mileage Expense -$ -$ -$ 1,222.00$ 21-292-520030 Dues and Publications -$ -$ -$ 750.00$ 21-292-520070 Training and Education -$ -$ -$ 5,000.00$ 21-292-521065 Background Checks -$ -$ -$ -$ 21-292-522020 Professional Services -$ -$ -$ 1,000.00$ 21-292-523010 Equipment Rent/lease -$ -$ -$ 2,000.00$ 21-292-523020 Building Lease -$ -$ -$ -$ 21-292-529010 Special Events -$ -$ -$ 15,750.00$ Contractual Services -$ -$ -$ 25,722.00$ Utilities 21-292-531010 Electricity -$ -$ -$ -$ 21-292-533010 Natural Gas -$ -$ -$ -$ 21-292-534010 Telephone -$ -$ -$ -$ 21-292-534020 Security -$ -$ -$ -$ 21-292-535010 Water -$ -$ -$ -$ 21-292-535015 Sewer -$ -$ -$ -$ Utilities -$ -$ -$ -$ Repairs & Maintenance 21-292-540010 Building & Grounds Maint -$ -$ -$ 3,000.00$ 21-292-545010 Software License/maint -$ -$ -$ 2,000.00$ 21-292-547010 Equipment Maintenance -$ -$ -$ 125.00$ 175 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21-292-547020 Maintenance Agreements -$ -$ -$ 612.50$ Repairs & Maintenance -$ -$ -$ 5,737.50$ Capital Purchases 21-292-572010 Purchase of Vehicles -$ -$ -$ -$ 21-292-572020 Purchase of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total -$ -$ -$ 259,912.06$ 292 Arts & Events -$ -$ -$ 259,912.06$ 176 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 700 Transfers & Subsidies Transfers Out 21-700-590050 Transfer To Tif Fund 13,164.01$ 20,891.09$ 13,164.01$ 20,000.00$ 21-700-590065 Trans to Self-Funded Hlth Ins 42,700.00$ 141,721.00$ -$ -$ 21-700-590066 Trans to Workers Comp 39,951.00$ 44,720.74$ -$ -$ Transfers Out 95,815.01$ 207,332.83$ 13,164.01$ 20,000.00$ Revenue Total -$ -$ -$ -$ Expense Total 95,815.01$ 207,332.83$ 13,164.01$ 20,000.00$ 700 Transfers & Subsidies 95,815.01$ 207,332.83$ 13,164.01$ 20,000.00$ 177 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 970 Series 2019 Bond Project-Parks Capital Projects 21-970-574065 Community Park Renovation -$ -$ -$ -$ 21-970-574066 McClung Park 23,281.46$ -$ -$ -$ 21-970-574067 Riverside Park 1,512,458.68$ 1,732.50$ -$ -$ 21-970-574068 Other Projects 8,820.55$ -$ -$ -$ 21-970-574071 Washington Park Improvements 66,257.20$ -$ -$ -$ 21-970-574075 Outdoor Fitness Court -$ 90,520.72$ -$ -$ 21-970-574076 63 Diamond Improvements -$ -$ -$ -$ Capital Projects 1,610,817.89$ 92,253.22$ -$ -$ Debt Service 21-970-580040 Bond Issuance Cost Expense -$ -$ -$ -$ Debt Service -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 1,610,817.89$ 92,253.22$ -$ -$ 970 Series 2019 Bond Project-Parks 1,610,817.89$ 92,253.22$ -$ -$ 178 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 990 Capital Projects Personnel Services 21-990-501020 Salaries -$ -$ -$ -$ 21-990-501040 Part-time (w\benefits)-$ -$ -$ -$ 21-990-501060 Seasonal Salaries -$ -$ -$ -$ 21-990-501090 Overtime -$ -$ -$ -$ 21-990-501095 Overtime Straight Pay -$ -$ -$ -$ 21-990-502010 Social Security -$ -$ -$ -$ 21-990-502020 Group Health Insurance -$ -$ -$ -$ 21-990-502030 Retirement -$ -$ -$ -$ 21-990-502040 Workers Compensation -$ -$ -$ -$ 21-990-502050 Life Insurance -$ -$ -$ -$ 21-990-502060 Long Term Disability -$ -$ -$ -$ 21-990-502070 Employee Assistance Prgm -$ -$ -$ -$ 21-990-503020 Unemployment Compensation -$ -$ -$ -$ Personnel Services -$ -$ -$ -$ Materials & Supplies 21-990-511010 Advertising -$ -$ -$ -$ 21-990-511020 Postage -$ -$ -$ -$ 21-990-512010 Printing -$ -$ -$ -$ 21-990-512020 Copies -$ -$ -$ -$ 21-990-513010 Office Supplies -$ -$ -$ -$ 21-990-517010 Operational Supplies -$ -$ -$ -$ 21-990-517015 Merchandise for Resale -$ -$ -$ -$ Materials & Supplies -$ -$ -$ -$ Contractual Services 21-990-520010 Mileage Expense -$ -$ -$ -$ 21-990-520030 Dues And Publications -$ -$ -$ -$ 21-990-520040 Employee Appreciation -$ -$ -$ -$ 21-990-520050 INACTIVE - Mtgs & Conferences -$ -$ -$ -$ 21-990-520070 Training And Education -$ -$ -$ -$ 21-990-521010 General Insurance -$ -$ -$ -$ 21-990-521020 Insurance Deductible -$ -$ -$ -$ 21-990-521030 Self Ins Prop & Casualty -$ -$ -$ -$ 21-990-521040 Medical Claims/services -$ -$ -$ -$ 21-990-521070 Prov For Unsettled Claims -$ -$ -$ -$ 21-990-522010 Audit -$ -$ -$ -$ 21-990-522020 Professional Services -$ -$ -$ -$ 21-990-523010 Equipment Rent/lease -$ -$ -$ -$ 21-990-523020 Building Lease -$ -$ -$ -$ 21-990-526010 Creditcard Chg Fee -$ -$ -$ -$ 21-990-526020 Admin Chgs For Serv -$ -$ -$ -$ 21-990-526030 Assessment Charge -$ -$ -$ -$ Contractual Services -$ -$ -$ -$ Utilities 21-990-534010 Telephone -$ -$ -$ -$ 21-990-534020 Security -$ -$ -$ -$ 21-990-535015 Sewer -$ -$ -$ -$ Utilities -$ -$ -$ -$ Repairs & Maintenance 179 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 21-990-547010 Equipment Maintenance -$ -$ -$ -$ 21-990-547020 Maintenance Agreements -$ -$ -$ -$ Repairs & Maintenance -$ -$ -$ -$ Capital Purchases 21-990-570010 Maint Vehicles -$ -$ -$ -$ 21-990-570020 Maint Equipment -$ -$ -$ -$ 21-990-570030 Stationary Eq/infrastruct 82,991.00$ -$ -$ -$ 21-990-572020 Purchase Of Equipment -$ -$ -$ -$ 21-990-572030 Parks St Equip -$ -$ -$ -$ 21-990-573030 Purch/improv Land/buildin -$ -$ -$ -$ 21-990-577070 Linc Capital Replacement Needs -$ -$ 31,948.55$ 32,148.69$ Capital Purchases 82,991.00$ -$ 31,948.55$ 32,148.69$ Capital Projects 21-990-574001 Oak Hills Improvements -$ -$ -$ 130,000.00$ 21-990-574003 Greenway Development -$ 67,211.60$ -$ -$ 21-990-574005 Riverfront Park Develop.-$ -$ -$ -$ 21-990-574011 Ice Arena Imprs -$ -$ -$ 450,000.00$ 21-990-574018 Riverfront Park -$ -$ -$ -$ 21-990-574019 N Jeff City Park Development -$ -$ -$ -$ 21-990-574020 Neighborhood Parks -$ -$ -$ 200,000.00$ 21-990-574026 Small Parks Projects -$ -$ -$ -$ 21-990-574027 Parks Facilities Rehab -$ 145,245.57$ 650,000.00$ 500,000.00$ 21-990-574028 Athletic Fields Impr 48,072.31$ 4,583.75$ -$ -$ 21-990-574037 Ice Arena Improvements -$ -$ -$ -$ 21-990-574038 Land Acquisition -$ -$ -$ -$ 21-990-574039 Playgrounds & Lighting -$ -$ -$ -$ 21-990-574040 Road & Parking Imprs 45,768.00$ -$ -$ -$ 21-990-574046 Ep Pool Rehab -$ -$ -$ 300,000.00$ 21-990-574047 Tennis Ct Impr -$ -$ -$ -$ 21-990-574048 Riverfront/Greenway 49,629.65$ -$ 75,000.00$ 75,000.00$ 21-990-574049 Cent. East End/MSP -$ -$ -$ -$ 21-990-574051 Ep Greenway Extension -$ -$ -$ -$ 21-990-574052 Multipurpose Building -$ -$ 250,000.00$ -$ 21-990-574056 McKay Area Greenway -$ -$ -$ -$ 21-990-574057 W.Edgewood Ped/Bike Bridge -$ -$ -$ -$ 21-990-574058 Tennis Partnership -$ -$ -$ -$ 21-990-574059 Frog Hollow Greenway -$ -$ 200,000.00$ 65,000.00$ 21-990-574060 Comm Park Trailhead-Grant -$ -$ -$ -$ 21-990-574061 Site Acquisition & Fac Develop 40,000.00$ -$ -$ 100,000.00$ 21-990-574062 Playground Develop & Replace -$ -$ -$ -$ 21-990-574063 Master Plan -$ -$ -$ -$ 21-990-574065 Community Park Renovation 7,867.42$ -$ -$ -$ 21-990-574066 McClung Park 58,151.57$ -$ -$ -$ 21-990-574067 Riverside Park 33,897.69$ 140,048.84$ 358,000.00$ -$ 21-990-574069 Bicentennial Bridge 3,740,676.27$ 429,377.82$ -$ -$ 21-990-574070 ITS/Software Upgrades -$ -$ -$ -$ 21-990-574071 Washington Park Improvements -$ 89,772.79$ -$ -$ 21-990-574072 Adrian's Island Park -$ 149,557.78$ -$ -$ 21-990-574073 EP Botanical Gardens 210,883.59$ 468,062.59$ 500,000.00$ 180,000.00$ 21-990-574074 Art Installations -$ -$ -$ -$ 21-990-574077 Washington Park Bike Park -$ -$ -$ -$ Capital Projects 4,234,946.50$ 1,493,860.74$ 2,033,000.00$ 2,000,000.00$ 180 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget Revenue Total -$ -$ -$ -$ Expense Total 4,317,937.50$ 1,493,860.74$ 2,064,948.55$ 2,032,148.69$ 990 Capital Projects 4,317,937.50$ 1,493,860.74$ 2,064,948.55$ 2,032,148.69$ Expense 14,132,060.62$ 10,935,838.02$ 12,719,156.01$ 13,491,077.55$ Revenue Total 14,366,842.01$ 11,465,560.10$ 12,719,156.01$ 13,491,077.55$ Expense Total 14,132,060.62$ 10,935,838.02$ 12,719,156.01$ 13,491,077.55$ 21 Parks and Recreation Fund 234,781.39$ 529,722.08$ -$ -$ Revenue Total 14,366,842.01$ 11,465,560.10$ 12,719,156.01$ 13,491,077.55$ Expense Total 14,132,060.62$ 10,935,838.02$ 12,719,156.01$ 13,491,077.55$ 181 JC Veterans Plaza Trust Fund Overview The JC Veterans Plaza Trust Fund is restricted and will only be used for the purchase, engraving and placement of commemorative bricks, to defray construction costs, for the purchase and installation of plaza enhancements (such as bronze memorial plaques, benches, etc.), and for the maintenance and repair of the plaza. The JC Veterans Plaza Trust Fund is mainly supported by interest income earned on the fund balance along with any donations received. 182 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Contributions/Donations 2,625$ 250$ -$ -$ Interest Income 120 107 - 100 Total Revenue 2,745 357 - 100 Expenditures by Type Repairs & Maintenance 540 225 1,000 1,000 Capital Projects 58,580 - - - Total by Type 59,120 225 1,000 1,000 Fund Balance Net Increase (Decrease)(56,375) 131 (1,000) (900) Add: Beginning Fund Balance 61,903 5,528 5,660 4,660 Ending Fund Balance 5,528$ 5,660$ 4,660$ 3,760$ 2023-2024 Budget Summary - JC Veterans Plaza Trust Fund 183 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 22 JC Vet Plaza Trust Fund 100 Revenue Contributions/Donations 22-100-485200 Vet Plaza Contributions 2,625.00$ 250.00$ -$ -$ Contributions/Donations 2,625.00$ 250.00$ -$ -$ Interest Income 22-100-470010 Interest 120.15$ 106.82$ -$ 100.00$ 22-100-470051 Unrealized Gains/losses -$ -$ -$ -$ Interest Income 120.15$ 106.82$ -$ 100.00$ Carry Over Surplus 22-100-495995 Transfer From(to) Surplus -$ -$ 1,000.00$ 900.00$ Carry Over Surplus -$ -$ 1,000.00$ 900.00$ Revenue Total 2,745.15$ 356.82$ 1,000.00$ 1,000.00$ Expense Total -$ -$ -$ -$ 100 Revenue 2,745.15$ 356.82$ 1,000.00$ 1,000.00$ Revenue 2,745.15$ 356.82$ 1,000.00$ 1,000.00$ 820 JC Vet Plaza Trust Fund Contractual Services 22-820-520030 Dues & Publications -$ -$ -$ -$ Contractual Services -$ -$ -$ -$ Repairs & Maintenance 22-820-540040 Vet Plaza Maint & Rep 540.00$ 225.42$ 1,000.00$ 1,000.00$ Repairs & Maintenance 540.00$ 225.42$ 1,000.00$ 1,000.00$ Capital Purchases 22-820-573040 Jc Vet Plaza Brick Proj -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ Capital Projects 22-820-573045 JC Vet Plaza Reno/Expansion 58,579.74$ -$ -$ -$ Capital Projects 58,579.74$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 59,119.74$ 225.42$ 1,000.00$ 1,000.00$ 820 JC Vet Plaza Trust Fund 59,119.74$ 225.42$ 1,000.00$ 1,000.00$ Expense 59,119.74$ 225.42$ 1,000.00$ 1,000.00$ Revenue Total 2,745.15$ 356.82$ 1,000.00$ 1,000.00$ Expense Total 59,119.74$ 225.42$ 1,000.00$ 1,000.00$ 22 JC Vet Plaza Trust Fund (56,374.59)$ 131.40$ -$ -$ Revenue Total 2,745.15$ 356.82$ 1,000.00$ 1,000.00$ Expense Total 59,119.74$ 225.42$ 1,000.00$ 1,000.00$ 184 Police Training Fund Overview The Police Training Fund receives proceeds from a special $2 Municipal Court fee authorized in Chapter 20 of the City Code. The fee is levied to provide training funds for Police Officers. The Police Training Fund also receives funds from the Police Officers Standards and Training Board. The City will be using the funds from the Police Training Fund as long as funds are available. When the funds are exhausted, the City will revert back to using money from the General Fund to provide the required Police Officer training. 185 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Fines & Forfeitures 6,386$ 5,585$ 5,100$ 5,100$ Interest Income 1,302 1,286 350 1,500 Total Revenue 7,688 6,870 5,450 6,600 Expenditures by Type Contractual Services 27,041 (7) 30,000 30,000 Total by Type 27,041 (7) 30,000 30,000 Fund Balance Net Increase (Decrease)(19,354) 6,877 (24,550) (23,400) Add: Beginning Fund Balance 84,549 65,195 72,073 47,523 Ending Fund Balance 65,195$ 72,073$ 47,523$ 24,123$ 2023-2024 Budget Summary - Police Training Fund 186 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 23 Police Training Fund 100 Revenue Intergovernmental 23-100-430020 State Grants -$ -$ -$ -$ Intergovernmental -$ -$ -$ -$ Fines & Forfeitures 23-100-460005 Peace Officers Standards & Trn -$ -$ -$ -$ 23-100-460010 Court Cost 6,385.50$ 5,584.63$ 5,100.00$ 5,100.00$ Fines & Forfeitures 6,385.50$ 5,584.63$ 5,100.00$ 5,100.00$ Interest Income 23-100-470010 Interest 1,302.24$ 1,285.51$ 350.00$ 1,500.00$ 23-100-470051 Unrealized Gains/losses -$ -$ -$ -$ Interest Income 1,302.24$ 1,285.51$ 350.00$ 1,500.00$ Carry Over Surplus 23-100-495995 Transfer From(to) Surplus -$ -$ 24,550.00$ 23,400.00$ Carry Over Surplus -$ -$ 24,550.00$ 23,400.00$ Revenue Total 7,687.74$ 6,870.14$ 30,000.00$ 30,000.00$ Expense Total -$ -$ -$ -$ 100 Revenue 7,687.74$ 6,870.14$ 30,000.00$ 30,000.00$ Revenue 7,687.74$ 6,870.14$ 30,000.00$ 30,000.00$ 830 Police Training Contractual Services 23-830-525040 Police Training 27,041.31$ (7.19)$ 30,000.00$ 30,000.00$ 23-830-525045 Peace Officers Standards & Trn -$ -$ -$ -$ Contractual Services 27,041.31$ (7.19)$ 30,000.00$ 30,000.00$ Revenue Total -$ -$ -$ -$ Expense Total 27,041.31$ (7.19)$ 30,000.00$ 30,000.00$ 830 Police Training 27,041.31$ (7.19)$ 30,000.00$ 30,000.00$ Expense 27,041.31$ (7.19)$ 30,000.00$ 30,000.00$ Revenue Total 7,687.74$ 6,870.14$ 30,000.00$ 30,000.00$ Expense Total 27,041.31$ (7.19)$ 30,000.00$ 30,000.00$ 23 Police Training Fund (19,353.57)$ 6,877.33$ -$ -$ Revenue Total 7,687.74$ 6,870.14$ 30,000.00$ 30,000.00$ Expense Total 27,041.31$ (7.19)$ 30,000.00$ 30,000.00$ 187 Lodging Tax Fund Overview The Lodging Tax Fund accounts for the proceeds from a 7% tax, where 3% is used to promote tourism and economic development with an additional 4% that is to be utilized for the future development of a conference center. The additional 4% was approved by a vote of the people in FY12 and the funds are transferred to the Jefferson City Convention and Visitors Bureau. The City withholds 2% of the lodging tax remittances received from the hotels as a processing fee. The Lodging Tax Fund is set up as a pass-through account. The remittances made by the hotels doing business in the City are deposited into the Lodging Tax Fund. On a monthly basis the amount of the remittances received, less the processing fee, are transferred out of the Lodging Tax Fund to the Jefferson City Convention and Visitors Bureau. 188 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Lodging Tax 1,249,122$ 1,483,521$ 1,200,000$ 1,500,000$ Interest Income 2,328 3,083 700 3,000 Total Revenue 1,251,450 1,486,605 1,200,700 1,503,000 Expenditures by Type Transfers Out 1,248,003 1,482,771 1,200,700 1,503,000 Total by Type 1,248,003 1,482,771 1,200,700 1,503,000 Fund Balance Net Increase (Decrease)3,448 3,834 - - Add: Beginning Fund Balance 46,463 49,911 53,745 53,745 Ending Fund Balance 49,911$ 53,745$ 53,745$ 53,745$ 2023-2024 Budget Summary - Lodging Tax Fund 189 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 24 Lodging Tax Fund 100 Revenue Lodging Tax 24-100-402040 Hotel/motel Tax-current 1,249,121.99$ 1,483,521.38$ 1,200,000.00$ 1,500,000.00$ 24-100-402042 Hotel/motel Tax-delinquent -$ -$ -$ -$ 24-100-402045 Hotel/motel Penalty -$ -$ -$ -$ Lodging Tax 1,249,121.99$ 1,483,521.38$ 1,200,000.00$ 1,500,000.00$ Interest Income 24-100-470010 Interest 2,328.44$ 3,083.13$ 700.00$ 3,000.00$ 24-100-470051 Unrealized Gains/losses -$ -$ -$ -$ Interest Income 2,328.44$ 3,083.13$ 700.00$ 3,000.00$ Carry Over Surplus 24-100-495995 Transfer From(to) Surplus -$ -$ -$ -$ Carry Over Surplus -$ -$ -$ -$ Revenue Total 1,251,450.43$ 1,486,604.51$ 1,200,700.00$ 1,503,000.00$ Expense Total -$ -$ -$ -$ 100 Revenue 1,251,450.43$ 1,486,604.51$ 1,200,700.00$ 1,503,000.00$ Revenue 1,251,450.43$ 1,486,604.51$ 1,200,700.00$ 1,503,000.00$ 840 Lodging Tax Expense Materials & Supplies 24-840-511010 Advertising -$ -$ -$ -$ Materials & Supplies -$ -$ -$ -$ Transfers Out 24-840-590030 Sub/transf To Gen. Fund 23,863.09$ 28,919.65$ 24,700.00$ 33,000.00$ 24-840-590040 Transfer To Conv & Vistor 524,631.23$ 623,078.97$ 504,000.00$ 630,000.00$ 24-840-590085 Trnf To Conf Ctr 699,508.31$ 830,772.00$ 672,000.00$ 840,000.00$ Transfers Out 1,248,002.63$ 1,482,770.62$ 1,200,700.00$ 1,503,000.00$ Revenue Total -$ -$ -$ -$ Expense Total 1,248,002.63$ 1,482,770.62$ 1,200,700.00$ 1,503,000.00$ 840 Lodging Tax Expense 1,248,002.63$ 1,482,770.62$ 1,200,700.00$ 1,503,000.00$ Expense 1,248,002.63$ 1,482,770.62$ 1,200,700.00$ 1,503,000.00$ Revenue Total 1,251,450.43$ 1,486,604.51$ 1,200,700.00$ 1,503,000.00$ Expense Total 1,248,002.63$ 1,482,770.62$ 1,200,700.00$ 1,503,000.00$ 24 Lodging Tax Fund 3,447.80$ 3,833.89$ -$ -$ Revenue Total 1,251,450.43$ 1,486,604.51$ 1,200,700.00$ 1,503,000.00$ Expense Total 1,248,002.63$ 1,482,770.62$ 1,200,700.00$ 1,503,000.00$ 190 City Hall Art Trust Fund Overview The City Hall Art Trust Fund is funded through the sale of prints of a City Hall Mural by Sidney Larson. Funds are used to provide art work within the building. In addition, the City Hall Art Trust Fund is used to account for the purchase and sale of the Jefferson City Police Department History Book and other books on Jefferson City local history. The City Hall Trust Art Fund is supported by interest income earned on the fund balance along with any donations received. 191 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Contributions/Donations 28$ 56$ -$ -$ Interest Income 373 390 100 400 Total Revenue 401 446 100 400 Expenditures by Type Other Operating Expenses 42 63 - - Total by Type 42 63 - - Fund Balance Net Increase (Decrease)359 383 100 400 Add: Beginning Fund Balance 21,452 21,811 22,194 22,294 Ending Fund Balance 21,811$ 22,194$ 22,294$ 22,694$ 2023-2024 Budget Summary - City Hall Art Trust Fund 192 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Contributions/Donations 28$ 56$ -$ -$ Interest Income 373 390 100 400 Total Revenue 401 446 100 400 Expenditures by Type Other Operating Expenses 42 63 - - Total by Type 42 63 - - Fund Balance Net Increase (Decrease)359 383 100 400 Add: Beginning Fund Balance 21,452 21,811 22,194 22,294 Ending Fund Balance 21,811$ 22,194$ 22,294$ 22,694$ 2023-2024 Budget Summary - City Hall Art Trust Fund 193 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 25 City Hall Trust Fund 100 Revenue Intergovernmental 25-100-430020 State Grants -$ -$ -$ -$ Intergovernmental -$ -$ -$ -$ Contributions/Donations 25-100-480010 Citizen Participation -$ -$ -$ -$ 25-100-480060 History Donations/sales 28.00$ 56.00$ -$ -$ Contributions/Donations 28.00$ 56.00$ -$ -$ Interest Income 25-100-470010 Interest 372.89$ 390.16$ 100.00$ 400.00$ 25-100-470051 Unrealized Gains/losses -$ -$ -$ -$ Interest Income 372.89$ 390.16$ 100.00$ 400.00$ Carry Over Surplus 25-100-495995 Transfer From(to) Surplus -$ -$ (100.00)$ (400.00)$ Carry Over Surplus -$ -$ (100.00)$ (400.00)$ Revenue Total 400.89$ 446.16$ -$ -$ Expense Total -$ -$ -$ -$ 100 Revenue 400.89$ 446.16$ -$ -$ Revenue 400.89$ 446.16$ -$ -$ 850 City Hall Art Expense Other Operating Expenses 25-850-550061 City Hall Art Work -$ -$ -$ -$ 25-850-550062 Jcpd History Books 41.86$ 62.79$ -$ -$ 25-850-550063 Jc Historical Neighbor Bk -$ -$ -$ -$ 25-850-550064 Plat Maps Restoration -$ -$ -$ -$ 25-850-550065 City Hall Sidewalk Plaque -$ -$ -$ -$ Other Operating Expenses 41.86$ 62.79$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 41.86$ 62.79$ -$ -$ 850 City Hall Art Expense 41.86$ 62.79$ -$ -$ Expense 41.86$ 62.79$ -$ -$ Revenue Total 400.89$ 446.16$ -$ -$ Expense Total 41.86$ 62.79$ -$ -$ 25 City Hall Trust Fund 359.03$ 383.37$ -$ -$ Revenue Total 400.89$ 446.16$ -$ -$ Expense Total 41.86$ 62.79$ -$ -$ 194 USS Jefferson City Submarine Fund Overview The USS Jefferson City Submarine Trust Fund is an expendable trust fund that was established through private donations during the commissioning of the City of Jefferson’s namesake the USS Jefferson City, an attack class nuclear submarine now on active duty. Funds are expended upon request of a Mayor-appointed Commission for various activities that benefit the crewmembers. The USS Jefferson City Submarine Fund is supported by interest income earned on the fund balance along with any donations received. 195 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Interest Income 258$ 244$ 60$ 250$ Total Revenue 258 244 60 250 Expenditures by Type Contractual Services - 3,543 - - Total by Type - 3,543 - - Fund Balance Net Increase (Decrease)258 (3,299) 60 250 Add: Beginning Fund Balance 14,065 14,323 11,023 11,083 Ending Fund Balance 14,323$ 11,023$ 11,083$ 11,333$ 2023-2024 Budget Summary - USS Jefferson City Submarine Fund 196 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 27 USS JC Submarine Trust 100 Revenue Other Operating Revenues 27-100-480010 Citizen Participation -$ -$ -$ -$ Other Operating Revenues -$ -$ -$ -$ Interest Income 27-100-470010 Interest 257.63$ 243.77$ 60.00$ 250.00$ 27-100-470051 Unrealized Gains/losses -$ -$ -$ -$ Interest Income 257.63$ 243.77$ 60.00$ 250.00$ Carry Over Surplus 27-100-495995 Transfer From(to) Surplus -$ -$ (60.00)$ (250.00)$ Carry Over Surplus -$ -$ (60.00)$ (250.00)$ Revenue Total 257.63$ 243.77$ -$ -$ Expense Total -$ -$ -$ -$ 100 Revenue 257.63$ 243.77$ -$ -$ Revenue 257.63$ 243.77$ -$ -$ 870 USS JC Submarine Trust Materials & Supplies 27-870-511010 Advertising -$ -$ -$ -$ 27-870-511020 Postage -$ -$ -$ -$ 27-870-512010 Printing -$ -$ -$ -$ 27-870-512020 Copies -$ -$ -$ -$ 27-870-513010 Office Supplies -$ -$ -$ -$ Materials & Supplies -$ -$ -$ -$ Contractual Services 27-870-529010 Special Events -$ 3,543.05$ -$ -$ Contractual Services -$ 3,543.05$ -$ -$ Capital Purchases 27-870-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total -$ 3,543.05$ -$ -$ 870 USS JC Submarine Trust -$ 3,543.05$ -$ -$ Expense -$ 3,543.05$ -$ -$ Revenue Total 257.63$ 243.77$ -$ -$ Expense Total -$ 3,543.05$ -$ -$ 27 USS JC Submarine Trust 257.63$ (3,299.28)$ -$ -$ Revenue Total 257.63$ 243.77$ -$ -$ Expense Total -$ 3,543.05$ -$ -$ 197 Woodland Cemetery Trust Fund Overview This expendable trust fund was established in 2000 when Exchange Bank transferred the Woodland Cemetery Trust to the City. The City’s Department of Planning and Protective Services oversees and maintains the cemetery on behalf of the City of Jefferson. The lawn care expense that is associated with the Woodland Cemetery is an operating expense for the Department of Planning and Protective Services. The money in the Woodland Cemetery Trust Fund is used to repair and maintain the headstones. The Woodland Cemetery Trust Fund accounts for private donations, which include funds transferred from Exchange Bank in 2000, from the Woodland Cemetery Trust Fund. The Woodland Cemetery Trust Fund is mainly supported by interest income earned on the fund balance along with any donations received. 198 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Interest Income 568$ 537$ 150$ 600$ Other Non-Operating Revenue -$ 1,000$ -$ -$ Total Revenue 568 1,537 150 600 Expenditures by Type Repairs & Maintenance 4,340 - 5,000 5,000 Total by Type 4,340 - 5,000 5,000 Fund Balance Net Increase (Decrease)(3,772) 1,537 (4,850) (4,400) Add: Beginning Fund Balance 31,374 27,602 29,140 24,290 Ending Fund Balance 27,602$ 29,140$ 24,290$ 19,890$ 2023-2024 Budget Summary - Woodland Cemetery Trust Fund 199 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 29 Woodland Cemetery Trust 100 Revenue Interest Income 29-100-470010 Interest 568.20$ 537.43$ 150.00$ 600.00$ 29-100-470051 Unrealized Gains/losses -$ -$ -$ -$ Interest Income 568.20$ 537.43$ 150.00$ 600.00$ Other Non-Operating Revenue 29-100-485101 Cemetery Contributions -$ 1,000.00$ -$ -$ Other Non-Operating Revenue -$ 1,000.00$ -$ -$ Carry Over Surplus 29-100-495995 Transfer From(to) Surplus -$ -$ 4,850.00$ 4,400.00$ Carry Over Surplus -$ -$ 4,850.00$ 4,400.00$ Revenue Total 568.20$ 1,537.43$ 5,000.00$ 5,000.00$ Expense Total -$ -$ -$ -$ 100 Revenue 568.20$ 1,537.43$ 5,000.00$ 5,000.00$ Revenue 568.20$ 1,537.43$ 5,000.00$ 5,000.00$ 890 Woodland Cemetary Trust Repairs & Maintenance 29-890-540060 Cemetery Maintenance 4,340.00$ -$ -$ -$ 29-890-540065 Cemetery Restoration -$ -$ 5,000.00$ 5,000.00$ Repairs & Maintenance 4,340.00$ -$ 5,000.00$ 5,000.00$ Other Non-Operating Expenses 29-890-540061 Gone/Not Forgotten Monument -$ -$ -$ -$ Other Non-Operating Expenses -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 4,340.00$ -$ 5,000.00$ 5,000.00$ 890 Woodland Cemetary Trust 4,340.00$ -$ 5,000.00$ 5,000.00$ Expense 4,340.00$ -$ 5,000.00$ 5,000.00$ Revenue Total 568.20$ 1,537.43$ 5,000.00$ 5,000.00$ Expense Total 4,340.00$ -$ 5,000.00$ 5,000.00$ 29 Woodland Cemetery Trust (3,771.80)$ 1,537.43$ -$ -$ Revenue Total 568.20$ 1,537.43$ 5,000.00$ 5,000.00$ Expense Total 4,340.00$ -$ 5,000.00$ 5,000.00$ 200 Public Safety Tax Fund Overview This City’s Public Safety Tax Fund accounts for revenue from a 0.25% sales tax specifically designated for public safety that is legally restricted to expenditures for the benefit of public safety. This tax was approved by voters in November, 2021 and became effective April 1, 2022. 201 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Sales & Use Taxes -$ 1,900,790$ 3,375,000$ 3,510,667$ Interest Income - 3,717 - - Total Revenue - 1,904,507 3,375,000 3,510,667 Expenditures by Type Transfers Out - 480,032 2,999,295 3,851,304 Total by Type - 480,032 2,999,295 3,851,304 Fund Balance Net Increase (Decrease)- 1,424,476 375,705 (340,637) Add: Beginning Fund Balance - - 1,424,476 1,800,181 Ending Fund Balance -$ 1,424,476$ 1,800,181$ 1,459,544$ 2023-2024 Budget Summary - Public Safety Tax Fund 202 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 55 Public Safety Tax 100 Revenue Sales & Use Taxes 55-100-400010 Sales Tax -$ 1,900,737.58$ 3,375,000.00$ 3,510,667.42$ 55-100-400020 Sales Tax Interest -$ 52.41$ -$ -$ Sales & Use Taxes -$ 1,900,789.99$ 3,375,000.00$ 3,510,667.42$ Interest Income 55-100-470010 Interest -$ 3,717.31$ -$ -$ Interest Income -$ 3,717.31$ -$ -$ Carry Over Surplus 55-100-495995 Transfer From (to) Surplus -$ -$ (375,705.40)$ 340,636.83$ Carry Over Surplus -$ -$ (375,705.40)$ 340,636.83$ Revenue Total -$ 1,904,507.30$ 2,999,294.60$ 3,851,304.25$ Expense Total -$ -$ -$ -$ 100 Revenue -$ 1,904,507.30$ 2,999,294.60$ 3,851,304.25$ Revenue -$ 1,904,507.30$ 2,999,294.60$ 3,851,304.25$ 700 Transfers & Subsidies Transfers Out 55-700-590030 Transfer to General Fund -$ 480,031.67$ 2,999,294.60$ 3,851,304.25$ Transfers Out -$ 480,031.67$ 2,999,294.60$ 3,851,304.25$ Revenue Total -$ -$ -$ -$ Expense Total -$ 480,031.67$ 2,999,294.60$ 3,851,304.25$ 700 Transfers & Subsidies -$ 480,031.67$ 2,999,294.60$ 3,851,304.25$ 990 Capital Projects Capital Projects 55-990-575009 Police Field Oper Equip -$ -$ -$ -$ Capital Projects -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total -$ -$ -$ -$ 990 Capital Projects -$ -$ -$ -$ Expense -$ 480,031.67$ 2,999,294.60$ 3,851,304.25$ Revenue Total -$ 1,904,507.30$ 2,999,294.60$ 3,851,304.25$ Expense Total -$ 480,031.67$ 2,999,294.60$ 3,851,304.25$ 55 Public Safety Tax -$ 1,424,475.63$ -$ -$ Revenue Total -$ 1,904,507.30$ 2,999,294.60$ 3,851,304.25$ Expense Total -$ 480,031.67$ 2,999,294.60$ 3,851,304.25$ 203 INTERNAL SERVICE FUNDS 204 Worker’s Compensation Trust Fund Overview The Worker’s Compensation Trust Fund is a self-insured fund established in 1991 to directly pay for on-the-job related sickness and injuries. The plan was implemented as a cost containment measure in lieu of using the State of Missouri Fund or private insurance. Each year the City evaluates the projected needs of the fund and payroll based contributions, which are recognized in this fund as charges for services revenue, are made by City Departments to meet those projected needs. Claims administration is managed by a third party. The compensation claims are processed electronically. The City’s Central Safety Committee meets monthly to discuss old and new safety issues. The monthly meeting includes a safety issue presentation. The issues discussed are distributed to the City employees by email on a regular basis. The third party can provide, upon request, reports to assist management in assessing safety issues for the City as well as the costs associated with claim activity. Safety policies are developed on a Department by Department basis. The City recognizes certain jobs have more exposure to potential claims (such as firefighters, law enforcement, etc.) than others (such as employees who work in an office). The City also recognizes that certain vehicles have more exposure to potential claims (such as fire trucks and law enforcement vehicles) than other vehicles. The City will continue to evaluate the fund balance as well as the projected needs of the fund to keep the fund in good standing. 205 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Charges for Services 400,000$ 400,000$ 400,000$ 400,000$ Other Operating Revenues 23,334 18,504 - - Interest Income 4,443 (5,165) 2,565 8,000 Transfer In 402,000 450,000 - - Total Revenue 829,778 863,339 402,565 408,000 Expenditures by Type Contractual Services 646,110 770,625 402,565 408,000 Total by Type 646,110 770,625 402,565 408,000 Fund Balance Net Increase (Decrease)183,667 92,714 - - Add: Beginning Fund Balance 18,038 201,705 294,419 294,419 Ending Fund Balance 201,705$ 294,419$ 294,419$ 294,419$ 2023-2024 Budget Summary - Workers Comp Fund 206 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 72 Workers Comp Fund 100 Revenue Charges for Services 72-100-440400 Insurance Payments 399,999.98$ 400,000.00$ 400,000.00$ 400,000.00$ Charges for Services 399,999.98$ 400,000.00$ 400,000.00$ 400,000.00$ Other Operating Revenues 72-100-481070 Miscellaneous 21,209.11$ 14,663.60$ -$ -$ 72-100-481077 Insurance Claims 2,125.36$ 3,840.50$ -$ -$ Other Operating Revenues 23,334.47$ 18,504.10$ -$ -$ Interest Income 72-100-470010 Interest 8,898.94$ 15,720.26$ 2,565.00$ 8,000.00$ 72-100-470051 Unrealized Gains/losses (4,455.62)$ (20,885.00)$ -$ -$ Interest Income 4,443.32$ (5,164.74)$ 2,565.00$ 8,000.00$ Transfers In 72-100-490100 Trsfr From General Fd 309,775.00$ 375,007.31$ -$ -$ 72-100-490110 Transfer from Airport Fund 4,629.00$ -$ -$ -$ 72-100-490120 Transfer from Parking Fund 3,212.00$ 3,594.65$ -$ -$ 72-100-490130 Transfer from Transit Fund 20,601.00$ -$ -$ -$ 72-100-490140 Transfer from Wastewater Fund 23,832.00$ 26,677.30$ -$ -$ 72-100-490210 Transfer from Parks Fund 39,951.00$ 44,720.74$ -$ -$ 72-100-490851 Transfers In -$ -$ -$ -$ Transfers In 402,000.00$ 450,000.00$ -$ -$ Carry Over Surplus 72-100-495995 Transfer From(to) Surplus -$ -$ -$ -$ Carry Over Surplus -$ -$ -$ -$ Revenue Total 829,777.77$ 863,339.36$ 402,565.00$ 408,000.00$ Expense Total -$ -$ -$ -$ 100 Revenue 829,777.77$ 863,339.36$ 402,565.00$ 408,000.00$ Revenue 829,777.77$ 863,339.36$ 402,565.00$ 408,000.00$ 720 Self Insured Work Comp Materials & Supplies 72-720-511020 Postage -$ -$ -$ -$ 72-720-512020 Copies -$ -$ -$ -$ 72-720-512030 Photographic Supplies -$ -$ -$ -$ 72-720-513010 Office Supplies -$ -$ -$ -$ Materials & Supplies -$ -$ -$ -$ Contractual Services 72-720-520030 Dues And Publications -$ -$ -$ -$ 72-720-520070 Training And Education -$ 61.44$ 100.00$ -$ 72-720-521040 Medical Claims/services 195,452.79$ 210,230.06$ 118,046.37$ 100,000.00$ 72-720-521070 Prov For Unsettled Claims 75,389.35$ 202,544.51$ -$ -$ 72-720-521080 State Assessmt/tax 37,203.63$ 28,831.69$ 40,000.00$ 40,000.00$ 72-720-521085 Re-insurance Premiums 88,111.16$ 141,599.04$ 77,132.08$ 93,682.95$ 207 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 72-720-521090 Claims-indem/settlement 142,706.32$ 66,816.21$ 75,000.00$ 75,000.00$ 72-720-521095 Claims-expense 32,054.33$ 51,802.43$ 25,000.00$ 25,000.00$ 72-720-522010 Audit 721.88$ 766.99$ 1,237.55$ 1,528.05$ 72-720-522020 Professional Services 16,000.00$ 16,250.00$ 16,000.00$ 16,500.00$ 72-720-522070 Legal Services 21,063.85$ 19,451.00$ -$ -$ 72-720-526020 Admin Chgs For Serv 37,407.00$ 32,272.00$ 50,049.00$ 56,289.00$ 72-720-529010 Special Events -$ -$ -$ -$ Contractual Services 646,110.31$ 770,625.37$ 402,565.00$ 408,000.00$ Utilities 72-720-534010 Telephone -$ -$ -$ -$ Utilities -$ -$ -$ -$ Capital Purchases 72-720-572020 Purchase Of Equipment -$ -$ -$ -$ Capital Purchases -$ -$ -$ -$ Transfers Out 72-720-590030 Sub/transf To Gen. Fund -$ -$ -$ -$ Transfers Out -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 646,110.31$ 770,625.37$ 402,565.00$ 408,000.00$ 720 Self Insured Work Comp 646,110.31$ 770,625.37$ 402,565.00$ 408,000.00$ Expense 646,110.31$ 770,625.37$ 402,565.00$ 408,000.00$ Revenue Total 829,777.77$ 863,339.36$ 402,565.00$ 408,000.00$ Expense Total 646,110.31$ 770,625.37$ 402,565.00$ 408,000.00$ 72 Workers Comp Fund 183,667.46$ 92,713.99$ -$ -$ Revenue Total 829,777.77$ 863,339.36$ 402,565.00$ 408,000.00$ Expense Total 646,110.31$ 770,625.37$ 402,565.00$ 408,000.00$ 208 Self-Funded Health Insurance Fund Overview During FY16, the City of Jefferson made a policy decision to self-fund the health insurance program offered to City employees. Costs of the program are accounted for in an Internal Service Fund, in which the services provided under the health insurance program are billed to the funds benefiting from the service. The Self-Funded Health Insurance Fund is funded entirely by charges made to City departments. Health insurance expenses are budgeted at the department level and any budgeted funds not used for health insurance premiums are transferred to the Self-Funded Health Insurance Fund to be utilized for future claims payments. The amounts billed to departments, and recognized as insurance payments revenue by the Self- Funded Health Insurance Fund, and the amounts of expense recognized by the Self-Funded Health Insurance Fund should be approximately the same over a reasonable period. If the fund incurs a deficit that is not expected to be eliminated over a reasonable period of time, additional premiums will be billed to the participating departments to cover the full cost of claims recognized as expenses. 209 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Intergovernmental 355,572$ 254,535$ -$ -$ Charges for Services 4,555,792 3,347,301 - - Interest Income (7,168) (6,154) - - Other Non-Operating Revenues 59,179 80,176 - - Transfer In 350,000 1,227,000 - - Total Revenue 5,313,376 4,902,858 - - Expenditures by Type Contractual Services 5,288,501 4,886,687 - - Other Operating Expenses 2,072 2,451 - - Total by Type 5,290,572 4,889,138 - - Fund Balance Net Increase (Decrease)22,803 13,720 - - Add: Beginning Fund Balance 84,809 107,612 121,332 121,332 Ending Fund Balance 107,612$ 121,332$ 121,332$ 121,332$ 2023-2024 Budget Summary - Self-Funded Health Insurance Fund 210 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 73 Self-Funded Health Insurance 100 Revenue Intergovernmental 73-100-430010 Federal Grants 355,572.00$ 254,535.15$ -$ -$ Intergovernmental 355,572.00$ 254,535.15$ -$ -$ Charges for Services 73-100-440400 Insurance Payments 4,555,792.42$ 3,347,301.05$ -$ -$ Charges for Services 4,555,792.42$ 3,347,301.05$ -$ -$ Interest Income 73-100-470010 Interest (7,168.12)$ (6,154.30)$ -$ -$ Interest Income (7,168.12)$ (6,154.30)$ -$ -$ Other Non-Operating Revenue 73-100-481070 Miscellaneous 59,179.41$ 80,175.67$ -$ -$ Other Non-Operating Revenue 59,179.41$ 80,175.67$ -$ -$ Transfers In 73-100-490100 Trsfr From General Fd 251,300.00$ 969,665.00$ -$ -$ 73-100-490120 Transfer from Parking Fund 3,850.00$ 18,647.00$ -$ -$ 73-100-490130 Transfer from Transit Fund 21,700.00$ -$ -$ -$ 73-100-490140 Transfer from Wastewater Fund 30,450.00$ 96,967.00$ -$ -$ 73-100-490210 Transfer from Parks Fund 42,700.00$ 141,721.00$ -$ -$ Transfers In 350,000.00$ 1,227,000.00$ -$ -$ Carry Over Surplus 73-100-495995 Transfer From (To) Surplus -$ -$ -$ -$ Carry Over Surplus -$ -$ -$ -$ Revenue Total 5,313,375.71$ 4,902,857.57$ -$ -$ Expense Total -$ -$ -$ -$ 100 Revenue 5,313,375.71$ 4,902,857.57$ -$ -$ 730 Self-Funded Health Insurance Other Non-Operating Revenue 73-730-481070 Miscellaneous -$ -$ -$ -$ Other Non-Operating Revenue -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total -$ -$ -$ -$ 730 Self-Funded Health Insurance -$ -$ -$ -$ Revenue 5,313,375.71$ 4,902,857.57$ -$ -$ 700 Transfers & Subsidies Transfers Out 73-700-590030 Transfer to General Fund -$ -$ -$ -$ Transfers Out -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ 211 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget Expense Total -$ -$ -$ -$ 700 Transfers & Subsidies -$ -$ -$ -$ 730 Self-Funded Health Insurance Contractual Services 73-730-521040 Medical Claims/services 5,265,850.67$ 4,864,387.25$ -$ -$ 73-730-521085 Re-insurance premiums -$ -$ -$ -$ 73-730-522020 Professional Services 22,650.00$ 22,300.00$ -$ -$ Contractual Services 5,288,500.67$ 4,886,687.25$ -$ -$ Other Operating Expenses 73-730-550010 Miscellaneous 2,071.72$ 2,450.81$ -$ -$ Other Operating Expenses 2,071.72$ 2,450.81$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 5,290,572.39$ 4,889,138.06$ -$ -$ 730 Self-Funded Health Insurance 5,290,572.39$ 4,889,138.06$ -$ -$ Expense 5,290,572.39$ 4,889,138.06$ -$ -$ Revenue Total 5,313,375.71$ 4,902,857.57$ -$ -$ Expense Total 5,290,572.39$ 4,889,138.06$ -$ -$ 73 Self-Funded Health Insurance 22,803.32$ 13,719.51$ -$ -$ Revenue Total 5,313,375.71$ 4,902,857.57$ -$ -$ Expense Total 5,290,572.39$ 4,889,138.06$ -$ -$ 212 TAX INCREMENT FINANCING (TIF) FUND 213 Tax Increment Financing (TIF) Fund Overview Tax Increment Financing (TIF) provides local tax financial assistance for the redevelopment of designated economically depressed areas. TIF allows the use of a portion of certain local tax revenues generated for a limited number of years in the redevelopment area to help pay for the redevelopment. Community Improvement Districts (CIDs) provide funding for certain public improvements or services in the designated benefit area. Funding may be through a special tax on sales, special assessment on certain real property or by fees, rents, or charges generated in the District. The TIF Fund is a clearing account for TIF and CID activity. The City currently has four CIDs: the Southside Munichberg CID, the Capital Mall CID, the St. Mary’s Hospital CID, and the MSP CID. The City currently has three TIFs: the Capital Mall TIF Plan, the Southside TIF Plan, and the St. Mary’s Hospital TIF Plan. The Tax Increment Financing Fund is serving as a clearing account for CID and TIF activity. The TIF Fund is not accumulating a fund balance and is not expected to do so in the future. Certain revenues, such as Other Taxes and Intergovernmental, will vary based on the actual gross sales of the businesses within each TIF district, which the City is unable to determine. As these revenues increase the expenditures will increase in direct correlation since this fund is a clearing account. For this reason, the City chose to only budget revenues and expenditures in this fund based on the adopted sales tax figures expected to be collected by the City. Expenditures made directly to a developer are reported under Contractual Services and are made based on the City’s contract with the developer. Expenditures made to a financial institution on behalf of the contractor, are reported under Debt Service. An expenditure could be made to a financial institution if the financial institution holds a note for the project. 214 FY21 FY22 FY23 Adopted FY24 Adopted Actual Actual Budget Budget Revenues by Source Other Taxes 24,858$ 37,002$ -$ -$ Intergovernmental 143,352 436,621 - - Transfer In 52,656 83,564 52,656 80,000 Total Revenue 220,866 557,188 52,656 80,000 Expenditures by Type Contractual Services 216,085 558,510 52,656 80,000 Total by Type 216,085 558,510 52,656 80,000 Fund Balance Net Increase (Decrease)4,781 (1,322) - - Add: Beginning Fund Balance - 4,781 3,459 3,459 Ending Fund Balance 4,781$ 3,459$ 3,459$ 3,459$ 2023-2024 Budget Summary - TIF Fund 215 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget 77 TIF Redevelopment 100 Revenue Other Taxes 77-100-430068 CID Funds-St Marys 24,857.92$ 37,002.46$ -$ -$ 77-100-430069 CID Funds-Mall -$ -$ -$ -$ Other Taxes 24,857.92$ 37,002.46$ -$ -$ Intergovernmental 77-100-430070 County TIF Funds-O'Donoghues -$ -$ -$ -$ 77-100-430071 County TIF Funds-Southside 36,190.43$ 40,798.34$ -$ -$ 77-100-430072 County TIF Funds-Mall 49,498.80$ 124,989.15$ -$ -$ 77-100-430073 County TIF Funds-St Marys 57,663.26$ 270,833.29$ -$ -$ Intergovernmental 143,352.49$ 436,620.78$ -$ -$ Transfers In 77-100-490100 Trsfr From General Fd 26,328.02$ 41,782.19$ 26,328.02$ 40,000.00$ 77-100-490210 Trsfr From Parks Fund 13,164.01$ 20,891.09$ 13,164.01$ 20,000.00$ 77-100-490352 Transfer From Cit "d"-$ -$ -$ -$ 77-100-490353 Transfer From Cit "e"-$ -$ -$ -$ 77-100-490354 Tranfer From Cit 'f'-$ -$ -$ -$ 77-100-490355 Transfer from Cit "g"13,164.01$ 20,891.09$ -$ -$ 77-100-490356 Transfer from Cit "h"-$ -$ 13,164.01$ 20,000.00$ Transfers In 52,656.04$ 83,564.37$ 52,656.04$ 80,000.00$ Carry Over Surplus 77-100-495995 Transfer From (to) Surplus -$ -$ -$ -$ 77-100-495997 Bond Proceeds -$ -$ -$ -$ Carry Over Surplus -$ -$ -$ -$ Revenue Total 220,866.45$ 557,187.61$ 52,656.04$ 80,000.00$ Expense Total -$ -$ -$ -$ 100 Revenue 220,866.45$ 557,187.61$ 52,656.04$ 80,000.00$ Revenue 220,866.45$ 557,187.61$ 52,656.04$ 80,000.00$ 770 TIF Redevelopment Contractual Services 77-770-527030 Economic Redevelopment 40,602.94$ 52,525.87$ 4,412.51$ 10,000.00$ 77-770-527035 Economic Redevelopment-Mall 49,498.80$ 124,989.15$ -$ -$ 77-770-527036 Economic Redev-St Marys 125,983.69$ 380,994.54$ 48,243.53$ 70,000.00$ Contractual Services 216,085.43$ 558,509.56$ 52,656.04$ 80,000.00$ Debt Service 77-770-580010 Bond Principal -$ -$ -$ -$ 77-770-580020 Bond Interest -$ -$ -$ -$ Debt Service -$ -$ -$ -$ Revenue Total -$ -$ -$ -$ Expense Total 216,085.43$ 558,509.56$ 52,656.04$ 80,000.00$ 770 TIF Redevelopment 216,085.43$ 558,509.56$ 52,656.04$ 80,000.00$ 216 General Ledger Budget Analysis Period 01 - 13 Fiscal Year 2024 Account Number Description FY2021 Actual FY2022 Actual FY23 Adopted Budget FY24 Adopted Budget Expense 216,085.43$ 558,509.56$ 52,656.04$ 80,000.00$ Revenue Total 220,866.45$ 557,187.61$ 52,656.04$ 80,000.00$ Expense Total 216,085.43$ 558,509.56$ 52,656.04$ 80,000.00$ 77 TIF Redevelopment 4,781.02$ (1,321.95)$ -$ -$ Revenue Total 220,866.45$ 557,187.61$ 52,656.04$ 80,000.00$ Expense Total 216,085.43$ 558,509.56$ 52,656.04$ 80,000.00$ 217 DEBT SERVICE 218 Debt Service Overview The City’s stable financial condition, as well as sound debt administration practices, allows the City to continue to enjoy favorable bond ratings. The City currently has a Revenue Bond rating of A/Stable. General Obligation Bonds While the City is authorized to issue General Obligation Bonds, the City currently has no General Obligation Bonds outstanding. General Obligation Bonds are supported by a pledge of the City’s full faith and credit. The legal debt margin (the amount of General Obligation Bonds the City could issue with voter approval) at October 31, 2022 is computed as follows: Computation of Legal Debt Margin For period ending October 31, 2022 Assessed Value 2021 $936,659,522 Ordinary Debt 10% (1)93,665,952 Additional Debt 10% (2)93,665,952 Constitutional Debt Limit $187,331,904 Less: General Obligation Bonds $- Available Debt Margin $187,331,904 (1) Article VI, Sections 26(b) and (c) of the Missouri Constitution provides, with a vote of four-sevenths of qualified electors voting at a general municipal election day, primary or general election day or two-thirds for all other elections, a city may incur an indebtedness not to exceed in aggregate, 10% of the value of taxable tangible property of the city, for any purposes authorized in the charter of the city or by any general law of the State of Missouri. (2) Article VI, Sections 26(d) and (e) of the Missouri Constitution provides, with a vote of four-sevenths of qualified electors voting at a general municipal election day, primary or general election day or two-thirds for all other elections, a city may become indebted an additional 10% of the value of taxable tangible property of the city for the purpose of acquiring right of way; construction, extending and improving streets and/or sanitary or sewer systems; and purchasing or constructing water works, electric or other light plants, provided that the total general obligation indebtedness of the city does not exceed 20% of the value of the taxable tangible property of the city. Revenue Bonds The City is authorized to issue Revenue Bonds to finance capital improvements to the City’s Wastewater System. These Revenue Bonds require a majority vote of the qualified electorate voting on the specific proposition. All Revenue Bonds issued by the City are payable out of the revenues derived from the operation of the facility that is financed from the proceeds of such bonds. The City’s Revenue Bond debt is Enterprise Fund debt. Payments for the Enterprise Fund debt are budgeted in the Enterprise Fund associated with the debt. 219 Debt Service Special Obligation Bonds The City is authorized to issue Special Obligation Bonds. The bonds are special obligations of the City. The payment of the principal of and interest on the bonds is subject to an annual appropriation by the City. The City’s Special Obligation Bond debt is Parks Fund debt and is payable out of the operating revenues of the Parks Fund. Summary of Outstanding Debt – as of October 31, 2023 Interest Rate Maturity Date REVENUE BONDS: Series 2005A $4,600,000 3% - 5%7/1/2025 $675,000 Series 2005C $10,105,000 3.25% - 5.25%7/1/2026 $2,150,000 Series 2008A $3,900,000 4% - 5.75%1/1/2029 $1,665,000 Series 2012 $14,869,048 Average coupon interest 1.27%7/1/2033 $8,442,800 Series 2014 $9,940,000 2% - 3.5%7/1/2035 $6,840,000 Series 2016 $9,380,000 3%7/1/2036 $8,830,000 Series 2020 $5,625,000 2% - 4%9/1/2035 $4,790,000 Series 2023 $4,000,000 4% - 5%7/1/2043 $4,000,000 Total Revenue Bonds $37,392,800 SPECIAL OBLIGATION BONDS: Series 2019 $7,305,000 2% - 3%9/1/2039 $6,100,000 Total Special Obligation Bonds $6,100,000 TOTAL $69,724,048 $43,492,800 Principal Amount OutstandingOriginal Issue Series 2005A • Sewerage System Revenue Bond (State Revolving Fund-Leveraged Loan Program). • Payable in annual installments of $135,000 to $345,000. Series 2005C • Sewerage System Revenue Bond (State Revolving Fund-Leveraged Loan Program). • Payable in annual installments of $335,000 to $750,000. • In November 2002 a $5,555,000 Series 2002 Revenue Bond was issued and in May 2005 a $4,600,000 Series 2005 Revenue Bond was issued. On November 30, 2005 the City refunded the balance ($4,980,000) of the $5,555,000 November 2002 issue, creating the $10,105,000 Series 2005C Revenue Bond. Series 2008A • Sewerage System Revenue Bond (State Revolving Fund-Leveraged Loan Program). • Payable in annual installments of $25,000 to $320,000. Series 2012 • Sewerage System Revenue Bond (State Revolving Fund-Direct Loan Program). • Payable in semi-annual installments of $307,000 to $473,000. 220 Debt Service Series 2014 • Sewerage System Revenue Bond (Traditional Bond Issue). • Payable in annual installments of $410,000 to $675,000. Series 2016 • Sewerage System Revenue Bond (Traditional Bond Issue). • Payable in annual installments of $550,000 to $805,000. Series 2019 • Special Obligation Improvement Bonds, Parks System Project. • Payable in annual installments of $285,000 to $455,000. Series 2020 • Sewerage System Refunding Revenue Bond. • Payable in annual installments of $245,000 to $445,000. • The initial $6,445,000 Sewerage System Revenue Bond, Series 2010B (Taxable Build America Bond) was refunded in August 2020, creating the $5,625,000 Refunding Revenue Bond, Series 2020. Series 2023 • Sewerage System Revenue Bond (Traditional Bond Issue). • Payable in annual installments of $105,000 to $300,000. As indicated above, the City’s 2005A, 2005C, 2008A, and 2012 Wastewater Revenue Bonds were participants in the State of Missouri Department of Natural Resources (DNR) Revolving Fund-Leverage Loan Program. The Revolving Fund Program provides security for the revenue bonds participating in the program. As disbursements are made to the City from the restricted construction bond funds, DNR deposits additional funds into a Reserve Account. Funds on deposit in the Reserve Account secure 70% of the revenue bonds. As the City makes principal payments on the related revenue bonds, an equivalent amount is repaid to DNR from the Reserve Account. The City assigns its title and interest in the Reserve Account to the State Environment Improvement and Energy Resources Authority to secure the City’s Wastewater Revenue Bonds. 221 Debt Service Debt Repayment Schedule Fiscal Year Principal Interest Total Balance at Fiscal Year End $43,492,800 2024 3,824,700 1,229,618 5,054,318 39,668,100 2025 3,977,500 1,132,394 5,109,894 35,690,600 2026 3,755,400 997,310 4,752,710 31,935,200 2027 3,099,200 875,783 3,974,983 28,836,000 2028 3,198,000 785,768 3,983,768 25,638,000 2029 3,297,800 692,351 3,990,151 22,340,200 2030 3,062,600 613,007 3,675,607 19,277,600 2031 3,132,400 540,058 3,672,458 16,145,200 2032 3,222,200 463,499 3,685,699 12,923,000 2033 3,318,000 384,122 3,702,122 9,605,000 2034 2,450,000 304,023 2,754,023 7,155,000 2035 2,525,000 229,873 2,754,873 4,630,000 2036 1,445,000 153,048 1,598,048 3,185,000 2037 665,000 109,388 774,388 2,520,000 2038 685,000 88,878 773,878 1,835,000 2039 710,000 67,485 777,485 1,125,000 2040 265,000 45,000 310,000 860,000 2041 275,000 34,400 309,400 585,000 2042 285,000 23,400 308,400 300,000 2043 300,000 12,000 312,000 - TOTAL $43,492,800 $8,781,405 $52,274,205 $- The debt repayment schedule above shows the annual breakdown of the total principal and interest payments for all outstanding bond debt for the City of Jefferson. Pledged Revenue Coverage Fiscal Year Sewer Charges and Other LESS: Operating Expenses Net Available Revenue Debt Service Principal Interest Coverage 2013 10,585,111 5,106,704 5,478,407 2,150,000 1,564,622 1.47 2014 10,944,592 5,142,457 5,802,135 2,552,000 2,090,341 1.25 2015 11,367,177 5,405,800 5,961,377 2,984,000 2,212,611 1.15 2016 11,964,744 5,698,309 6,266,435 3,101,048 1,964,873 1.24 2017 12,267,295 5,834,648 6,432,647 3,637,800 2,083,465 1.12 2018 12,735,776 5,536,848 7,198,928 3,797,600 2,268,213 1.19 2019 12,641,983 6,812,546 5,829,437 3,977,500 2,091,095 0.96 2020 13,285,971 7,276,869 6,009,102 9,918,300 1,911,058 0.51 2021 12,183,913 5,322,039 6,861,874 4,319,200 1,128,492 1.26 2022 12,585,656 5,826,755 6,758,901 4,496,000 1,005,179 1.23 The pledged revenue coverage for 2023 will be updated upon completion of the annual audit. 222