HomeMy WebLinkAbout2021 07 07 City Commission Budget WorkshopCITY COMMISSION
WORKSHOP AGENDA
WEDNESDAY, JULY 7, 2021 - 6:30 PM
CITY HALL - COMMISSION CHAMBERS
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA
1
CALL TO ORDER
Roll Call
Invocation
Pledge of Allegiance
Approval of the Agenda
PUBLIC INPUT
Anyone who wishes to speak during Public Input on any Agenda Item or subject matter will need to fill out
a "Public Input" form. Individuals will limit their comments to three (3) minutes, and representatives of
groups or homeowners' associations shall limit their comments to five (5) minutes, unless otherwise
determined by the City Commission.
DISCUSSION ITEMS
1. FY 2022 Budget Overview and Discussion
City of Winter Springs FY2022 Proposed Budget
PUBLIC INPUT
Anyone who wishes to speak during Public Input on any Agenda Item or subject matter will need to fill out
a "Public Input" form. Individuals will limit their comments to three (3) minutes, and representatives of
groups or homeowners' associations shall limit their comments to five (5) minutes, unless otherwise
determined by the City Commission.
ADJOURNMENT
PUBLIC NOTICE
This is a Public Meeting, and the public is invited to attend and this Agenda is subject to change.
Please be advised that one (1) or more Members of any of the City's Advisory Boards and
Committees may be in attendance at this Meeting, and may participate in discussions.
Persons with disabilities needing assistance to participate in any of these proceedings should
contact the City of Winter Springs at (407) 327-1800 "at least 48 hours prior to meeting, a written
request by a physically handicapped person to attend the meeting, directed to the chairperson or
director of such board, commission, agency, or authority" - per Section 286.26 Florida Statutes.
"If a person decides to appeal any decision made by the board, agency, or commission with respect
to any matter considered at such meeting or hearing, he or she will need a record of the
proceedings, and that, for such purpose, he or she may need to ensure that a verbatim record of
the proceedings is made, which record includes the testimony and evidence upon which the appeal
is to be based" - per Section 286.0105 Florida Statutes.
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DISCUSSION ITEMS ITEM 1
CITY COMMISSION AGENDA | JULY 7, 2021 WORKSHOP
TITLE
FY 2022 Budget Overview and Discussion
SUMMARY
The Fiscal Year 2022 Budget, as proposed totals approximately $54.5M
(excluding appropriations to fund balance) for all City funds.
This represents a $3.8M or 7.5%, increase over the prior fiscal year’s budget.
Total proposed General Fund spending of $18.7M represents a $1.8M
increase or 11% over the prior fiscal year. The FY 2022 budget was balanced
with a proposed operating millage rate of 2.4100 per $1,000 of value. The
Proposed millage rate is equal to that of the prior fiscal year.
RECOMMENDATION
Staff requests the Commission engage in a discussion of the FY 2022 Budget attached
herein.
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2022FISCAL YEAR
PROPOSEDBUDGET
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TABLE OF CONTENTS
Page Number
Print Version
1. Budget Message
City Manager's Executive Summary i-xiii
Source & Application of Funds - Organization-Wide by Fund Type 1
Source & Application of Funds - Organization-Wide by Category 2
Source & Application of Funds - Organization-Wide by Classification 3
Source & Application of Funds - Organization-Wide by Function 4
Fund Balance/Fund Equity 5
Major Revenues 7
Personnel 13
Debt Service 15
Total Capital Outlay 18
2. Financial and Organizational Structure
Current Leadership 21
Organizational Chart 22
Financial / Fund Structure 23
Budget Process and Calendar 27
Budget, Financial, and Management Guidelines 29
3. Budget Data
GENERAL FUND
General Fund Fiscal Policy Tests 31
General Fund Sources by Classification 32
General Fund Applications by Function 33
General Fund Sources - Non-Departmental 34
General Fund Sources - Departmental 35
General Fund Applications by Department 36
Department/Division:
Executive - Applications/Personnel 38
1100 Commission 40
1200 City Manager 41
1210 City Clerk 42
General Government - Applications 43
1400 Legal Services 45
1900 General 46
Finance - Applications/Personnel 47
1300 General 49
1310 Human Resources 50
1360 Utility Billing & Customer Service 51
1920 Risk Management 52
Information and General Services - Applications/Personnel 53
1315 Human Resources 55
1600 Information Services - General 56
1910 Information Services - City Hall 57
1925 Risk Management 58
1935 Facilities Maintenance 59
7415 Marketing and Community Events 60
Public Works - Applications/Personnel 61
4100 Administration 63
4110 Roads and Rights of Way (ROW) Maintenance 64
1930 Facilities Maintenance 65
1940 Fleet Maintenance 66
Community Development - Applications/Personnel 67
1500 Administration 69
1510 Long-Range Planning 70
1520 Urban Beautification 71
1530 Streetlighting 72
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TABLE OF CONTENTS
Page Number
Print Version
Police - Applications/Personnel 73
2100 Office of the Chief 75
2110 Criminal Investigations 76
2120 Community Services 77
2130 Operations 78
2135 Special Operations 79
2140 Support Services 80
2150 Code Enforcement 81
Fire - Applications/Personnel 82
2200 Operations 84
Parks and Recreation - Applications/Personnel 85
7200 Administration 87
7210 Athletics 88
7220 Partnerships 89
7230 Parks & Grounds 90
7240 Program & Special Events 91
7250 Seniors 92
7400 Community Events 93
OTHER GOVERNMENTAL FUNDS
Sources Recap by Fund 94
Applications Recap by Fund 95
Source and Application of Funds - Multi-Year by Category 96
Special Revenue Funds:
101 Police Education 97
102 Special Law Enforcement Trust - Local 98
103 Special Law Enforcement Trust - Federal 99
120 Transportation Improvement 100
121 Infrastructure Surtax Fund 101
130 Solid Waste/Recycling 104
140 Arbor 105
150 Transportation Impact Fee 106
151 Police Impact Fee 107
152 Fire Impact Fee 108
153 Park Impact Fee 109
Tuscawilla:
160 TLBD Maintenance 110
261 TLBD Debt Service 111
262 TLBD Phase II Debt Service 112
162 Tuscawilla Phase III Special Assessment 113
Oak Forest:
161 Oak Forest Maintenance 115
260 Oak Forest Debt Service 116
Debt Service:
201 2003/2014 Debt Service 117
202 1999/2011 Debt Service 118
240 Central Winds General Obligation Debt Service 119
Capital Project:
301 1999 Construction 120
302 Revolving Rehabilitation 121
303 Perk Up Parks 122
305 Excellence in Customer Service Initiative 123
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TABLE OF CONTENTS
Page Number
Print Version
ENTERPRISE FUNDS
Enterprise Funds Overview by Classsification 124
Enterprise Funds Recap 125
410 - Water and Sewer Utility - Overview & Personnel 126
3600 Sources 128
3600 Applications 129
412 -Water and Sewer Service Availability 131
411 - Stormwater Utility - Overview & Personnel 132
3800 Applications - Operations 135
3810 Applications - Engineering 136
420 - Development Services - Overview & Personnel 137
2400 Plans and Inspections Division 139
Appendix
Glossary 140
Please note: In order to enhance the readability of this document rows with zeros have been suppressed. Efforts have been taken to unhide all rows with
activity but due to the volume of accounts and the number of fiscal years represented in this document ocassionally activity may exist in a hidden row.
Such a limitation is confined to presentation only and will not affect the fund balance or the related appropriation.
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BUDGET MESSAGE
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Executive Summary | Page i
EXECUTIVE SUMMARY
Respectfully submitted is the Proposed Fiscal Year 2022 Budget. The total Proposed Budget for all
City funds combined is approximately $54.5M (excluding appropriations to fund balance), and
represents a $3.8M or 7.5%, increase over the prior fiscal year’s budget. Total proposed General Fund
spending of $18.7M represents a $1.8M increase or 11% over the prior fiscal year. After careful review
of expenditures necessary to maintain high quality government service and well-maintained public
infrastructure, the FY 2022 budget was balanced with proposed operating millage rate of 2.4100 per
$1,000 of value. The Proposed millage rate is equal to that of the prior fiscal year.
Funding Outlook
Preliminary ad valorem taxable values, as provided by the Seminole County Property Appraiser
(SCPA), are projected to increase 5.9% in Fiscal Year 2022. At the proposed millage rate of 2.41 mills,
the increase in taxable value is anticipated to result in $369,258 in increased property tax revenues
in the City’s General Fund in Fiscal Year 2022. Of this increase, approximately 30% is attributable to
new construction. An individual property owner’s particular tax bill depends upon several factors
including their property’s valuation
and taxable value, accumulated Save
Our Homes savings, and the millage
rate levied by the City as well as
other agencies (School Board,
County, SJRWMD, etc.). The City’s
proposed millage rate represents
approximately 14% or 14 cents of
every dollar, of a Winter Springs
taxpayer’s total property tax bill.
Exclusive of a projected ad valorem
revenue increase, overall General
Fund revenue sources for Fiscal Year
2022 are budgeted to increase $1.5M
compared to last years COVID
environment. This results in an
approximate 16.6% increase in those
revenues from the prior fiscal year
budget. The FY2021 budget was substantially impacted by the COVID crisis. This years budget is
more comparative to the previous fiscal year’s econcomic environment at the time the original
budget was proposed for FY2020.
Budget Methodology
The City’s Fiscal Year 2022 Proposed Budget continues to utilize our concerted, proactive budgeting
approach and related strategies that were implemented effective with our Fiscal Year 2010 Budget.
These measures, including personnel reorganizations (as warranted and appropriate), prioritizing
project needs and zero-based budgeting, have positioned us to meet and overcome the challenges
and limitations we may face without raising our millage rate or reducing the outstanding levels of
service provided to our citizens.
Personnel and related expenditures represent approximately 67% of total General Fund
expenditures, therefore, it is important that these costs be closely examined and monitored on an
ongoing basis. Evaulation of market salaries and benefits are regularly conducted to ensure a high
level of retention and recruitment. We continue to examine, as demonstrated in this FY 2022
Budget, our overall staffing structure for potential additional reorganizations and
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Executive Summary | Page ii
insourcing/outsourcing opportunities in order to ensure we have the most efficient and effective use
of our limited resources.
Finally, preparation of our Fiscal Year 2022 Budget was facilitated with the continued utilization of a
zero-based budgeting paradigm. This technique, which reverses the working process of traditional
incremental budgeting, is aimed at ensuring that only a justifiable and defensible level of
expenditures is appropriated, thus facilitating our ability to continue to provide our citizens with a
millage rate that reflects only that which is justly required for the provision of City services.
A Look Back
The Fiscal Year 2022 budget is the 12th budget that I have had the privilege of developing in my
tenure at the City. During this tenure, we, as a team, have made significant strides in our effort to
stabilize and improve our fiscal posture, to the ultimate benefit of our taxpayers. A few notable
outcomes from this period are as follows:
Balanced the Budget for the past 12 years without raising the property tax rate (maintained
or lowered the rate each year)
Improved City’s Debt Position via 100% reduction in total outstanding debt for the General
Fund.
Increased City’s Credit Rating from AA to AA+.
Increased City’s Pension (Letter) Grade from F to A.
Pension plan is 100% funded (as of April 2021) for the first time in the history of the Plan
Provided outstanding Community Events via partnerships and sponsorships rather than tax
dollars.
In concert with our fiscal advances, we commensurately maintained or improved service levels
during this same period as evidenced in part by:
Increased funding in several key service areas including the establishment of a multi-million
dollar Parks Improvement Program, doubling the funding to our annual road infrastructure
maintenance program, and providing multi-million dollar improvements to our Water/Sewer
Utility System.
Being consistently named one of the top 10 safest cities in Florida by several publications,
reaching as high as #3 – 2020 and 2021
Being named one of the 100 Best Places to Live by Money Magazine.
Being ranked 3rd in Smart Travel’s 10 Best Places to Live in Florida
Being ranked 14th in the Chamber of Commerce – Best Cities to Live in Florida – 2019
Summary information related to the Fiscal Year 2022 Proposed Budget is provided beginning on
page iii.
Committed to…
Customer Service ▪ Accountability ▪ Human Capital
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Executive Summary | Page iii
OVERALL BUDGET REVENUES
Based upon an operating millage assumption of 2.4100 mills, total revenues and transfers are
projected to increase by 3.8% in FY 2022. Inclusive of appropriations from fund balance, a total
increase of 4.7% is projected as follows:
FY 20/21 FY 21/22
Original Proposed
Budget Budget Change
General $16,883,194 $18,736,477 11.0%
Other Governmental 7,392,208 $7,427,571 0.5%
Enterprise 14,933,470 $14,552,928 (2.5%)
Sub-Total $39,208,872 $40,716,976 3.8%
Appropriations From Fund
Balance 11,516,349 13,804,503 19.9%
Total $50,725,221 $54,521,479 7.5%
OVERALL BUDGET EXPENDITURES
Total expenditures and transfers out are projected to increase by 6.5% in FY 2022. Inclusive of
appropriations to fund balance, a total increase as follows:
FY 20/21 FY 21/22
Original Proposed
Budget Budget Change
General $16,883,194 $18,736,477 11.0%
Other Governmental 15,092,065 15,073,912 (0.1%)
Enterprise 18,705,962 20,705,315 10.7%
Sub-Total $50,681,221 $54,015,704 6.6%
Appropriations To Fund Balance 44,000 5,775 (86.9%)
Total $50,725,221 $54,521,479 7.5%
OVERALL CHANGE IN FINANCIAL POSITION
The year-end fund balance in the General Fund is projected to stay flat. Year-end fund balances of
the Other Governmental Funds and the Enterprise Funds (collectively) are projected to have
substantial decreases mainly due to capital budgets of $13.7M.
FY 20/21 FY 21/22
Revised
Ending Fund
Bal/Equity
Proposed
Ending Fund
Bal/Equity Change
General $8,935,387 $8,935,387 0.0%
Other Governmental 23,989,307 16,342,966 (31.9%)
Enterprise 21,391,312 15,240,035 (28.8%)
Total $54,316,007 $40,518,389 (25.4%)
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Executive Summary | Page iv
Charges for
Service
29%
Approp
from Fund
25%
Ad Valorem
Tax
12%
Intergovernment
12%
Other Taxes
8%
Interfund
Transfers In
6%
Franchise
Fee
4%
Other
2%
Licenses & Permits
2%
Personnel
28%
Capital Outlay
29%
Services
9%
Utilities
9%
Repair and
Maintenance
8%
Debt Service
7%
Interfund
Transfers Out
6%
Other
5%
ORGANIZATION-WIDE SOURCES OF FUNDS
ORGANIZATION-WIDE APPLICATIONS OF FUNDS
Source
% of
Total
Charges for Service 28.5%
Appr. from Fund Bal 25.3%
Ad Valorem Tax 12.2%
Intergovernment 12.0%
Other Taxes 8.2%
Interfund Transfers In 5.6%
Franchise Fee 4.2%
Other 2.1%
Licenses & Permits 1.8%
100.0%
Application % of Total
Personnel 27.6%
Capital Outlay 28.9%
Services 9.5%
Utilities 8.9%
Repair and Maintenance 7.7%
Debt Service 7.1%
Interfund Transfers Out 5.6%
Other 4.8%
100.0%
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Executive Summary | Page v
Ad Valorem
Tax
35%
Utility Tax
18%
Intergovern
ment ‐ Half‐
Cent
14%
Franchise
Fee
12%
Intergovernment
‐ Rev Sharing
6%
Communication
Service Tax
6%
Interfund
Transfers In
4%
Other
5%
GENERAL FUND SOURCES OF FUNDS
Ad Valorem
In order to fund the FY 2022 Proposed Budget a total millage rate of 2.4100 mills is proposed.
FY 20/21
FY 21/22
Change
Operating Millage Rate 2.4100
2.4100
(0.0000)
Incorporating the unchanged FY 2022 County MSTU millage rate (still preliminary), the combined
proposed millage rate to City taxpayers of 5.1749 which remains flat from the prior fiscal year as
follows:
FY 20/21
FY 21/22
Change
Operating Millage Rate 2.4100
2.4100
(0.0000)
County MSTU (prelim) 2.7649
2.7649
0.0000
Total 5.1749 5.1749 (0.0000)
At 2.4100 mills, the FY 2022 operating millage rate is estimated to be 4.21% more than the “rolled-
back” rate of 2.3127 mills, based on the preliminary ad valorem tax base as provided by the Seminole
County Property Appraiser.
Source % of Total
Ad Valorem Tax 35.4%
Utility Tax 17.5%
Intergovernment - Half-Cent 14.2%
Franchise Fee 12.3%
Intergovernment – Rev Sharing 5.6%
Communication Service Tax 5.9%
Interfund Transfers In 3.8%
Other 5.3%
100.0%
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Executive Summary | Page vi
The preliminary FY 2022 ad valorem tax base compares to the base for FY 2021 as follows:
FY 20/21 FY 21/22 (FINAL valuation) (DR-420*) Change
$2,708,235,730 $2,867,838,505 $159,602,775 / 5.9%
*Includes New Construction totaling $45,639,260
Based on preliminary valuations and the proposed operating millage rate, projected FY 2022 net
ad valorem revenues are expected to increase $369,258 or 5.9% as follows:
FY 20/21 FY 21/22 (FINAL valuation) (DR-420*) Change
$6,265,774 $6,635,032 $369,258 / 5.9%
State Shared Revenues (Revenue Sharing and Half-Cent Sales Tax)
FY 2022 State Shared revenues are budgeted to increase by $826,340 or 28.6% as follows:
FY 20/21 FY 21/22 Change
$2,887,500 $3,713,840 $826,340 / 28.6%
Local Communication Services Tax
Projected FY 2022 General Fund revenues from Local Communication Service Taxes are budgeted
to increase by $20,000 or 1.9% as follows:
FY 20/21 FY 21/22 Change
$1,080,000 $1,100,000 $20,000 / 1.9%
Electric Utility and Franchise Fee
Effective March 2014, the City executed a 10-year franchise agreement with Duke Energy that
maintains a franchise fee of 6% on base revenue. In total, projected FY 2022 General Fund revenues
from Electric Utility Taxes and Electric Franchise Fees are budgeted to increase as follows:
FY 20/21 FY 21/22 Change
$4,320,000 $4,895,850 $575,850 / 13.3%
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Executive Summary | Page vii
Other General Fund Sources
Other General Fund sources that includes interfund transfers are expected to increase $127,333 or
12.2% as shown below. This increase is comprised of many accounts all with marginal increases.
FY 20/21 FY 21/22 Change
$1,045,710 $1,173,043 $127,333 / 12.2%
WATER & SEWER SOURCES
Sources in the Water and Sewer Operating Fund are projected to decrease by $602,942 or 4.6% as
follows due a smaller transfer of funds from the Infrastructure Surtax for capital initiatives:
FY 20/21 FY 21/22 Change
$13,016,870 $12,413,928 ($602,942) / (4.6%)
For FY 2022, potable water, sewer and reclaimed water rates will be indexed to the CPI of 3.2%
(estimate) effective October 1, 2021. The City’s comparative rate position remains in the general
bottom half of rates charged by other neighboring utility systems.
In Fiscal Year 2020 we contracted with Veolia Water North America - South, LLC (Veolia) to assume
the operation, maintenance, and management services for the City's drinking water treatment,
wastewater treatment, and reuse utilities. Additionally, water quality improvements at Water
Treatment Plant #1 were completed and the funding for the project was secured via the State
Revolving Loan Fund with no additional debt or cost to the residents.
Key assets of the City’s wastewater treatment plants are at the end of their almost 50-year useful
lives. This budget addresses many of the initiatives to replace or rehabilitate necessary infrastructure
in a cost-effective and sustainable manner. Priority repairs have been completed at some of the
wastewater treatment plants and continue while planning and designing is underway for new,
higher efficiency, wastewater plants to be built.
We are currently conducting several engineering evaluations to improve the taste and smell of our
drinking water and have intiated a major construction project at Water Treatment Plant No. 1, which
will complete later this year.
DEVELOPMENT SERVICES REVENUES
Revenues in the Development Services Fund are projected to increase by $131,500 or 16.2% as follows:
FY 20/21 FY 21/22 Change
$811,500 $943,000 $131,500 / 16.2%
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Executive Summary | Page viii
Diversification of the property tax base (residential and commercial) remains an important focus for
the City. Single-family Residential construction remains strong, with over 500-units currently under
construction, including the 35-unit Northern Oaks Subdivision, 114-unit Winter Springs Townhome
Subdivision, and the 379-unit Tuskawilla Crossings Subdivision. The demand for retirement housing
is also strong, with vertical construction almost complete on The Savoy, formerly known as
Hawthorne Retirement Residence in the Town Center. Commercial development demand is
increasing in terms of new construction of Dr. Chau’s Medical Office, Wendy’s and the Winter Springs
Marketplace Shopping Center. In addition there is a proposed Chase Bank within the Town Center.
The occupancy of previously vacant tenant space is also trending in a positive direction.
OTHER RATES AND CHARGES
Oak Forest Wall Maintenance & Debt Service Funds
The Oak Forest Maintenance assessment remains unchanged at $60/BU as compared to the legal
maximum of $63/BU. The internal refinancing of the Oak Forest Debt allowed for early retirement.
This instrument was fully retired in FY 2017, which was also the final year for the annual capital
assessment.
TLBD Maintenance & Debt Service Funds - Phases I and II
The TLBD Maintenance assessment has been unchanged since FY 2010 when the annual
assessment was decreased to $120/ERU from the legal maximum of $128/ERU. For FY 2022, no
changes are proposed. A $7 per ERU decrease was programmed into the FY 2015 Budget for the
Phase I TLBD Debt Service (from $43/ERU to $36/ERU annually) and that proposed assessment
remains unchanged.
Tuscawilla III Special Assessment Fund
The Tuscawilla III assessment district has both a capital and maintenance assessment. The capital
assessment is utilized for the annual debt service on an internal 20-year loan, which financed a
capital project relative to the existing Tuscawilla Units 12/12A wall. There is no proposed increase to
the capital assessment of $85/BU or the maintenance assessment of $87/BU. The assessment for
this fund is not sufficient and will require re-evaluation in 2022.
Infrastructure Surtax Fund
In May of 2014, a countywide precinct referendum resulted in an additional 1% (i.e. 1 cent) local
government infrastructure sales surtax upon taxable transactions occurring in Seminole County.
The tax went into effect on January 1, 2015 and will expire December 31, 2024. The proceeds are to
be utilized for public infrastructure projects and are distributed 25% to the School Board, 24.2% to
the County with the remaining 50.8% of net revenues distributed according to a statutory formula
to the County and all Seminole municipalities. Per the interlocal agreement, the Winter Springs’
distribution percentage is 2.99%, which may be utilized for public infrastructure as defined in the
Florida statutes [Section 212.055(2)(d)].
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Executive Summary | Page ix
Solid Waste Fund
The City entered into a Solid Waste Franchise Agreement with Waste Pro of Florida, Inc. on March 1,
2006 at a monthly rate for residential customers of $18.10 and has remained unchanged. Staff is
currently evaluating costs and will look to establish a new rate for residents in FY 22. The weekly
service includes two solid waste, one recycling and one-yard waste pickup. The recent competitive
bidding experiences of other nearby municipalities and counties did not result in favorable
outcomes for their residents. As a result of that evaluation, staff recommended that the Commission
grant a long term extension to Waste Pro of Florida because such extension would be more
economically advantageous to the citizens of Winter Springs than competitively bidding solid waste
services in the current market. That long term extension was authorized on May 10, 2021 with
Ordinance 2021-03 and will become effective March 1, 2022, after the expiration of the previous
addendum, and will remain in effect through February 28, 2027 with three additional 1 year
extensions available upon mutual consent.
Impact Fee Funds
In 2016, the City Commission adopted Ordinance 2016-10 amending the City's transportation
impact fee schedule. For most commercial and residential land uses, the new transportation
impact fees are significantly lower than the previous fees. In 2017, the City Commission adopted
Ordinance 2017-16, which reduced police and fire impact fees while an increase was warranted for
park impact fees. Impact fee revenues are not budgeted until received.
The remainder of this page was intentially left blank
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Executive Summary | Page x
EXPENDITURE HIGHLIGHTS
PERSONNEL COSTS
Personnel costs include employee salaries, FICA, health and life insurance, worker’s comp, and
retirement benefits. These costs account for the majority of the City’s operating expenditures. Some
of the challenges we have faced in the previous fiscal year, that continue to be a challenge in FY 22
are a volatile labor market, increases to minimum wage, additional staffing needed to facilitate
essential and significant infrastructure enhancements, and the impact of the baby boomer
generation retiring in large numbers. In order to face these challenges and to maintain our
competitive advantage for recruiting and retention, we regularly review processes searching for
opportunities to enhance efficiencies or automate processes, we have made market adjustments to
salaries and pay ranges, increased our headcount to meet with service level demands, and we have
increased benefits available to employees. FY 2022 personnel costs, totaling $15,051,587 are proposed
to increase 5.3% over the prior fiscal year as follows:
FY 20/21 FY 21/22
Original Proposed
Budget Budget Change
General $11,769,526 $12,510,142 6.3%
Enterprise 2,518,650 2,541,445 0.9%
Total $14,288,176 $15,051,587 5.3%
Staffing and Wages - Full-time headcount is increased this year to be more in line with previous
years and to provide for sufficient staffing to facilitate essential and significant infrastructure
enhancements. The total full-time headcount for FY 2022 accompanied by trailing historical data
follows:
FY09 FY10 FY16 FY17 FY18 FY19 FY20 FY21 FY22
Full-Time 234 228 / / 184 187 181 172 177 158 174
0.23 0.22
0.20 0.19 0.19 0.19 0.18 0.19 0.18 0.17 0.18
0.16
0.17
0.10
0.12
0.14
0.16
0.18
0.20
0.22
0.24
FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY21 FY22
Employees per 1,000 Residents
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Executive Summary | Page xi
Pension - Funding of the City’s Defined Benefit Pension Plan is an important and critical area of
focus. Due to the nature of a Defined Benefit plan, the City is statutorily obligated to provide funding
sufficient to keep the plan actuarially sound. In a typical Defined Benefit plan structure, market
gains are expected to fund the majority of this financial obligation. However, when market
conditions result in losses and an associated decrease in plan assets, the City is obligated to fund
these losses to the extent necessary to make the plan “actuarially whole.” Thus, a Defined Benefit
plan and its associated benefit structure and contractual liability must be proactively monitored and
reviewed in order to ensure the City’s fiscal ability to meet its related statutory obligation, as well as
to gauge and ensure the sustainability of the plan.
Pension plan funding levels have improved significantly over the past twelve years. The vested
benefit security ratio increased from 48.8% in FY 2007 to ≈ 100% as of April 2021. This is primarily due
to plan revisions and investment returns which averaged 13.6% 3-year returns, 12.74% 5-year returns
and 7.08% since plan inception. These returns were achieved without adding any unsystematic risk
to the pension portfolio. The portfolio ranked in the top 1% percentile against its peers in the US as
of 2021.
Health Insurance - Effective in FY 2012, the City migrated away from an HMO-type health insurance
plan in favor of Major Medical (high deductible) benefit plan structure, inclusive of an HSA (Health
Savings Account). This migration has continued to yield material savings to the cost of providing
these benefits to employees; however, to meet the demands of the current labor market, we will be
offering a traditional PPO plan, as a buy-up option to employees. Additionally, the City continues its
proactive healthcare program which includes: education, wellness programs and financial
incentives. The City is committed to a balanced employer-employee cost sharing and accountability
benefit plan.
OPERATING COSTS
FY 2022 Operating Costs, totaling $16,824,488 are proposed to increase 5.1% from the prior fiscal
year as follows:
FY 20/21 FY 21/22
Original Proposed
Budget Budget Change
General $3,871,668 $4,462,334 15.3%
Other Governmental 4,856,485 4,868,146 0.2%
Enterprise 7,276,467 7,494,008 3.0%
Total $16,004,620 $16,824,488 5.1%
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Executive Summary | Page xii
General Fund changes in operating costs by department are as follows:
FY 20/21 FY 21/22
Original Proposed Budget Budget Change
Shared Services 852,421 1,016,083 19.2%
Community Development 1,054,794 1,214,562 15.1%
Parks & Recreation 1,018,945 1,059,771 4.0%
Police 546,201 722,745 32.3%
Finance 200,677 210,913 5.1%
Public Works 137,203 163,743 19.3%
Executive $61,427 $74,517 21.3%
Total $3,871,668 $4,462,334 15.3%
CAPITAL OUTLAY
Capital Outlay includes capital improvements such as land, improvements to land and capital
equipment defined as vehicles and equipment over $5,000 in value with a useful life greater than
one year. FY 2022 Capital Outlay, totaling $15.7M is 23.7% more than last year’s budget as follows:
FY 20/21 FY 21/22
Original Proposed
Budget Budget Change
General $12,000 $484,000 3933.3%
Other Governmental 6,825,646 7,725,500 13.2%
Enterprise 5,868,031 7,506,000 27.9%
Total $12,705,677 $15,715,500 23.7%
In the prior year the vast majority of General Fund capital (97%) was redirected to other funds. The
remainder of the FY 2022 capital budget appears in the Infrastructure Surtax Fund, Transportation-
related Funds, Impact Fee Funds (Transportation, Park), Capital Project Funds and Enterprise Funds,
which are funded by infrastructure surtax, developer fees, and/or user fees. A detailed capital list is
shown on pages 18-20.
GENERAL FUND FISCAL POLICY TEST
Each year, the General Fund is tested to determine if the fund complies with three internal fiscal
policies/guidelines as follows:
1. That sufficient recurring revenue exist to pay for all recurring costs, thus avoiding the use of
non-recurring revenues and fund balances to fund recurring costs.
22
Executive Summary | Page xiii
2. That sufficient recurring and non-recurring revenues are available to fund non-recurring
costs.
3. That the 25% fund balance policy is being maintained (fund balance equal to or exceeding
25% of personnel and operating costs).
All three policies are being satisfied for FY 2022.
BUDGET CALENDAR
A Commission workshop to consider the Fiscal Year 2022 Proposed Budget is scheduled for July 7,
2021. In accordance with TRIM law, a tentative millage rate is required to be adopted by August 4,
2021. Therefore, consideration and adoption of the tentative millage rates is scheduled for the July
12th regular Commission meeting. The first public hearing for adoption of the Fiscal Year 2022
Budget is scheduled for September 13, 2021 and the final public hearing is scheduled for September
27, 2021.
ACKNOWLEDGEMENTS
The budget process and this resulting document could not have been completed without the
support of the Mayor and Commission and the diligent and cooperative efforts of the City’s
Department Directors and their staff. I would like to personally offer my sincere thanks to our entire
team for their cooperation and support.
Shawn Boyle
City Manager
23
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24
Adopted
FY 18/19 FY 19/20 FY 20/21 FY 21/22
Fund Type Actual Actual Budget Budget
General $19,570,476 18,339,313 $16,883,194 $18,736,477
Other Governmental:
Special Revenue $9,314,179 7,269,887 $5,395,392 $5,425,631
Special Assessment $739,578 731,786 $717,816 $715,614
Debt Service $1,417,201 2,137,682 $1,238,000 $1,280,276
Capital Project $2,303,464 937,232 $41,000 $6,050
Enterprise $17,577,792 17,337,865 $14,933,470 $14,552,928
Total Sources (exclusive of approp)$50,922,690 46,753,765 $39,208,872 $40,716,976
Total Appropriations FROM Funds $1,320,231 1,483,594 $11,516,349 $13,804,503
Total Sources $52,242,921 48,237,359 $50,725,221 $54,521,479
Adopted
FY 18/19 FY 19/20 FY 20/21 FY 21/22
Fund Type Actual Actual Budget Budget
General $19,386,791 18,102,038 $16,883,194 $18,736,477
Other Governmental:
Special Revenue $5,833,221 6,251,068 $11,901,759 $9,527,605
Special Assessment $781,343 735,918 $784,735 $806,136
Debt Service $1,188,686 1,275,000 $1,280,001 $1,277,501
Capital Project $364,842 1,250,164 $1,125,570 $3,462,670
Enterprise $9,606,270 9,810,123 $18,705,962 $20,705,315
Total Applications (exclusive of approp)$37,161,153 37,424,311 $50,681,221 $54,515,704
Total Appropriations TO Funds $15,081,768 10,813,049 $44,000 $5,775
Total Applications $52,242,921 48,237,359 $50,725,221 $54,521,479
* Includes interfund transfers of: $5,813,985 4,701,724 $3,833,958 $3,059,338
-
Source and Application of Funds
Fiscal Year 2021-2022 Budget
Page | 1 25
ALL FUNDS - SUMMARY
Source/Application Category
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22Actual Actual Budget Budget Budget
SOURCES
Revenues
GeneGeneral $17,687,867 $17,792,790 $16,279,236 $16,603,285 $18,027,140
Othe Other Governmenta $9,912,526 $7,561,386 $6,162,208 $6,268,278 $6,147,570
EnterEnterprise $17,508,312 $16,697,865 $12,933,470 $12,933,470 $13,482,928
TOTAL REVENUES $45,108,705 $42,052,041 $35,374,914 $35,805,033 $37,657,638
Transfers
GeneGeneral $1,882,609 $546,523 $603,958 $603,958 $709,337
Othe Other Governmenta $3,861,896 $3,515,201 $1,230,000 $1,230,000 $1,280,001
EnterEnterprise $69,480 $640,000 $2,000,000 $2,000,000 $1,070,000
TOTAL TRANSFERS $5,813,985 $4,701,724 $3,833,958 $3,833,958 $3,059,338
Total Sources * $50,922,690 $46,753,765 $39,208,872 $39,638,991 $40,716,976
APPLICATIONS
Personnel Services
GeneGeneral $10,222,144 $10,767,777 $11,769,526 $11,800,326 $12,510,142
Othe Other Governmenta $0 $0 $0 $0 $0
EnterEnterprise $3,060,792 $2,342,689 $2,518,650 $2,500,397 $2,541,445
TOTAL PAYROLL $13,282,936 $13,110,466 $14,288,176 $14,300,723 $15,051,587
Operating
GeneGeneral $4,506,751 $3,429,977 $3,871,668 $3,887,599 $4,462,334
Othe Other Governmenta $3,952,147 $4,512,099 $4,856,485 $4,853,555 $4,868,146
EnterEnterprise $4,522,099 $6,685,673 $7,276,467 $7,264,287 $7,494,008
TOTAL OPERATING $12,980,997 $14,627,749 $16,004,620 $16,005,441 $16,824,488
Debt Service
GeneGeneral $0 $0 $0 $0 $0
Othe Other Governmenta $1,314,474 $1,414,520 $1,409,934 $1,409,934 $1,410,266
EnterEnterprise $2,145,341 $2,174,020 $2,438,856 $2,438,856 $2,454,525
TOTAL DEBT SERVICE $3,459,815 $3,588,540 $3,848,790 $3,848,790 $3,864,791
Transfers
GeneGeneral $3,680,000 $3,230,000 $1,230,000 $1,230,000 $1,280,001
Othe Other Governmenta $367,206 $925,201 $2,000,000 $2,000,000 $1,070,000
EnterEnterprise $1,766,779 $546,523 $603,958 $603,958 $709,337
TOTAL TRANSFERS $5,813,985 $4,701,724 $3,833,958 $3,833,958 $3,059,338
Capital
GeneGeneral $977,896 $674,284 $12,000 $289,318 $484,000
Othe Other Governmenta $2,534,265 $2,660,330 $6,825,646 $4,763,646 $7,725,500
EnterEnterprise $1,628,741 $5,849,861 $5,868,031 $5,958,976 $7,506,000
TOTAL CAPITAL $5,140,902 $9,184,475 $12,705,677 $11,011,940 $15,715,500
Total Applications *$40,678,635 $45,212,954 $50,681,221 $49,000,852 $54,515,704
*
Total Sources and Applications are exclusive of Appropriations To/From Fund Balance. Total Applications for
FY 18/19 and FY20/21 do not tie to Applications (prev. pg. sub-total) as a result of Enterprise Funds'
expenditures which do not decrease fund equity due to balance sheet capitalization of $3,517,482 and
$7,788,643, respectively.
Page | 2 26
Original
Actuals Budget Budget
Source FY 20 FY 21 FY 22
Charges for Service $15,724,279 32.6% $15,009,282 29.6% $15,556,589 28.5%
Approp from Fund $1,483,594 3.1% $11,516,349 22.7% $13,804,503 25.3%
Ad Valorem Tax $5,869,672 12.2% $6,287,782 12.4% $6,635,032 12.2%
Interfund Transfers In $4,701,724 9.7% $3,833,958 7.6% $3,059,338 5.6%
Utility Tax $3,348,158 6.9% $2,883,000 5.7% $3,277,910 6.0%
Franchise Fee $2,363,385 4.9% $2,089,258 4.1% $2,300,333 4.2%
Intergovernment - Half-Cent $2,475,130 5.1% $1,875,000 3.7% $2,661,360 4.9%
Intergovernment - Local Infrastructure $2,271,433 4.7% $1,755,000 3.5% $2,200,000 4.0%
Communication Service Tax $1,162,625 2.4% $1,080,000 2.1% $1,100,000 2.0%
Intergovernment - Rev Sharing $1,279,152 2.7% $1,012,500 2.0% $1,052,480 1.9%
Intergovernment - Other $1,170,123 2.4% $954,200 1.9% $618,820 1.1%
Licenses & Permits $2,211,113 4.6% $805,000 1.6% $987,980 1.8%
Miscellaneous $2,058,723 4.3% $730,668 1.4% $351,510 0.6%
Special Assessments $675,471 1.4% $715,124 1.4% $715,124 1.3%
Fines & Forfeitures $96,978 0.2% $100,600 0.2% $98,000 0.2%
Other Taxes $113,590 0.2% $77,500 0.2% $102,500 0.2%
Loan Proceeds $00.0% $00.0% $00.0%
Contributed Capital $0 0.0%$0 0.0%$0 0.0%
Impact Fees $1,232,209 2.6%$0 0.0%$0 0.0%
Total Sources $48,237,359 100.0% $50,725,221 100.0% $54,521,479 100.0%
Original
Actuals Budget Budget
Application FY 20 FY 21 FY 22
Personnel $13,110,466 27.2% $14,288,176 28.2% $15,051,587 27.6%
Capital Outlay $3,334,614 6.9% $12,705,677 25.0% $15,715,500 28.8%
Services $4,726,609 9.8% $5,089,952 10.0% $5,188,389 9.5%
Utilities $4,672,076 9.7% $4,673,520 9.2% $4,838,875 8.9%
Repair and Maintenance $3,246,324 6.7% $3,967,584 7.8% $4,197,336 7.7%
Interfund Transfers Out $4,701,724 9.7% $3,833,958 7.6% $3,059,338 5.6%
Debt Service $1,649,758 3.4% $3,848,790 7.6% $3,864,791 7.1%
Other Operating $988,052 2.0% $1,381,689 2.7% $1,539,440 2.8%
Supplies $710,547 1.5% $603,512 1.2% $699,806 1.3%
Fuel $201,630 0.4% $229,333 0.5% $301,774 0.6%
Grants & Aids $82,511 0.2% $59,030 0.1% $58,868 0.1%
Approp to Fund $10,813,049 22.4% $44,000 0.1%$5,775 0.0%
Total Applications $48,237,359 100.0% $50,725,221 100.0% $54,521,479 100.0%
Organization-Wide
% of
Total
% of
Total
% of
Total
Source and Application of Funds
by Classification
% of
Total
% of
Total
% of
Total
Page | 3 27
Original
Actuals Budget Budget
Source FY 20 FY 21 FY 22
Non-Department $18,448,826 38.2% $15,830,492 31.2% $17,567,765 32.2%
Water & Sewer $12,134,094 25.2% $12,856,870 25.3% $12,363,928 22.7%
Approp from Fund $1,483,594 3.1% $11,516,349 22.7% $13,804,503 25.3%
Public Works $6,819,653 14.1% $5,476,617 10.8% $5,487,137 10.1%
General Government $1,614,692 3.3% $1,241,000 2.4% $1,281,026 2.3%
Stormwater $1,724,330 3.6% $1,097,600 2.2% $1,196,000 2.2%
Community Development $1,372,226 2.8% $807,816 1.6% $763,494 1.4%
Protective Inspections $2,148,479 4.5% $769,500 1.5% $943,000 1.7%
Finance $714,854 1.5% $723,958 1.4% $709,337 1.3%
Parks & Recreation $1,477,953 3.1% $248,844 0.5% $236,304 0.4%
Police $207,407 0.4% $129,675 0.3% $118,085 0.2%
Fire $90,101 0.2% $26,000 0.1%$2,400 0.0%
Executive & Legislative $1,150 0.0%$500 0.0% $48,500 0.1%
Information Services $0 0.0%$0 0.0%$0 0.0%
Total Sources $48,237,359 100.0% $50,725,221 100.0% $54,521,479 100.0%
Original
Actuals Budget Budget
Application FY 20 FY 21 FY 22
Water & Sewer $7,309,638 15.2% $16,036,927 31.6% $17,217,439 31.6%
Public Works $6,950,113 14.4% $12,839,938 25.3% $12,201,395 22.4%
Police $6,295,671 13.1% $6,869,264 13.5% $7,470,330 13.7%
General Government $4,278,121 8.9% $2,864,362 5.6% $2,340,946 4.3%
Community Development $2,941,206 6.1% $2,714,504 5.4% $4,412,551 8.1%
Parks & Recreation $3,493,409 7.2% $2,408,764 4.7% $2,580,605 4.7%
Information & General Services $722,145 1.5% $2,161,399 4.3% $2,670,374 4.9%
Stormwater $1,404,969 2.9% $1,374,789 2.7% $1,408,850 2.6%
Protective Inspections $1,095,516 2.3% $1,294,246 2.6% $2,079,026 3.8%
Finance $1,926,445 4.0% $1,221,249 2.4% $1,357,689 2.5%
Executive & Legislative $711,266 1.5% $617,085 1.2% $612,491 1.1%
Fire $295,812 0.6% $278,694 0.5% $164,008 0.3%
Non-Department $0 0.0%$0 0.0%$0 0.0%
Approp to Fund $10,813,049 22.4% $44,000 0.1%$5,775 0.0%
Total Applications $48,237,359 100.0% $50,725,221 100.0% $54,521,479 100.0%
% of
Total
% of
Total
Organization-Wide
Source and Application of Funds
by Function
% of
Total
% of
Total
% of
Total
Page | 4 28
PROJECTED CHANGES IN FUND BALANCE
Governmental Funds - Major/Non-Major in the Aggregate
Original Revised
FY 20/21 FY 20/21 FY 21/22
Budget Budget Budget
GENERAL FUND
Sources $16,883,194 $17,207,243 $18,736,477
Applications $16,883,194 $17,207,243 $18,736,477
Appropriation To (From) Fund Balance $0 $0 $0
FUND BALANCE - October 1 $8,824,620 $8,935,387 $8,935,387
Appropriation TO (FROM) Fund Balance $0 $0 $0
FUND BALANCE - September 30 $8,824,620 $8,935,387 $8,935,387
Sources $7,392,208 $7,498,278 $7,427,571
Applications $15,092,065 $13,027,135 $15,073,912
Appropriation To (From) Fund Balance ($7,699,857) ($5,528,857) ($7,646,341)
FUND BALANCE - October 1 $26,752,030 $29,518,164 $23,989,307
Appropriation TO (FROM) Fund Balance ($7,699,857) ($5,528,857) ($7,646,341)
FUND BALANCE - September 30 $19,052,173 $23,989,307 $16,342,966
SOLID WASTE FUND
Sources $2,646,317 $2,646,317 $2,683,736
Applications $2,930,108 $2,930,108 $3,081,764
Appropriation To (From) Fund Balance ($283,791)($283,791) ($398,028)
FUND BALANCE - October 1 $1,923,742 $1,898,632 $1,614,841
Appropriation TO (FROM) Fund Balance ($283,791)($283,791) ($398,028)
FUND BALANCE - September 30 $1,639,951 $1,614,841 $1,216,813
INFRASTRUCTURE SURTAX FUND
Sources $2,025,000 $2,025,000 $2,200,000
Applications $6,029,646 $5,554,646 $3,792,000
Appropriation To (From) Fund Balance ($4,004,646) ($3,529,646) ($1,592,000)
FUND BALANCE - October 1 $9,537,802 $10,117,090 $6,587,444
Appropriation TO (FROM) Fund Balance ($4,004,646) ($3,529,646) ($1,592,000)
FUND BALANCE - September 30 $5,533,156 $6,587,444 $4,995,444
TLBD DEBT SERVICE FUND (Phase I)
Sources $139,105 $139,105 $138,685
Applications $160,592 $135,592 $160,924
Appropriation To (From) Fund Balance ($21,487) $3,513 ($22,239)
FUND BALANCE - October 1 $58,701 $60,068 $63,581
Appropriation TO (FROM) Fund Balance ($21,487)$3,513 ($22,239)
FUND BALANCE - September 30 $37,214 $63,581 $41,342
OTHER GOVERNMENTAL FUNDS - NON-MAJOR FUNDS in the aggregate
Sources $2,581,786 $2,687,856 $2,405,150
Applications $5,971,719 $4,406,789 $8,039,224
Appropriation To (From) Fund Balance ($3,389,933) ($1,718,933) ($5,634,074)
FUND BALANCE - October 1 $15,231,785 $17,442,374 $15,723,441
Appropriation TO (FROM) Fund Balance ($3,389,933) ($1,718,933) ($5,634,074)
FUND BALANCE - September 30 $11,841,852 $15,723,441 $10,089,367
OTHER GOVERNMENTAL FUNDS (Major funds in this grouping are shown separately below)
Page | 5 29
PROJECTED CHANGES IN FUND EQUITY
Enterprise Funds
Original Revised
FY 20/21 FY 20/21 FY 21/22
Budget Budget Budget
ALL ENTERPRISE FUNDS
Sources $14,933,470 $14,933,470 $14,552,928
Applications (includes capital, principal reduction, if
applicable)$18,705,962 $18,766,474 $20,705,315
Appropriation TO (FROM) Fund Equity ($3,772,492) ($3,833,004) ($6,152,387)
FUND EQUITY 1 - October 1 $18,490,120 $25,224,316 $21,391,312
Appropriation TO (FROM) Fund Equity ($3,772,492) ($3,833,004) ($6,152,387)
FUND EQUITY1 - September 30 $14,717,628 $21,391,312 $15,238,925
WATER & SEWER (Utility & Service Availability)
Sources $13,016,870 $13,016,870 $12,413,928
Applications (includes capital, principal reduction, if
applicable)$16,036,927 $16,036,927 $17,217,439
Appropriation TO (FROM) Fund Equity ($3,020,057) ($3,020,057) ($4,803,511)
FUND EQUITY1 - October 1 $12,930,729 $16,278,152 $13,258,095
Appropriation TO (FROM) Fund Equity ($3,020,057) ($3,020,057) ($4,803,511)
FUND EQUITY1 - September 30 $9,910,672 $13,258,095 $8,454,584
DEVELOPMENT SERVICES
Sources $811,500 $811,500 $943,000
Applications (includes capital, principal reduction, if
applicable)$1,294,246 $1,354,758 $2,077,916
Appropriation TO (FROM) Fund Equity ($482,746) ($543,258) ($1,134,916)
FUND EQUITY1 - October 1 $4,662,837 $6,206,819 $5,663,561
Appropriation TO (FROM) Fund Equity ($482,746)($543,258)($1,134,916)
FUND EQUITY1 - September 30 $4,180,091 $5,663,561 $4,528,645
STORMWATER
Sources $1,105,100 $1,105,100 $1,196,000
Applications (includes capital, principal reduction) $1,374,789 $1,374,789 $1,408,850
Appropriation TO (FROM) Fund Equity ($269,689) ($269,689) ($212,850)
FUND EQUITY1 - October 1 $896,554 $2,739,345 $2,469,656
Appropriation TO (FROM) Fund Equity ($269,689)($269,689)($212,850)
FUND EQUITY1 - September 30 $626,865 $2,469,656 $2,256,806
1 For the Enterprise Funds, the budgeted fund equity excludes net capital and that portion of fund balance that is
restricted, therefore, it will not tie to CAFR fund equity balances.
Page | 6 30
REVENUES
Fiscal Year Tax Year Final Gross Taxable Value
from DR-403
Percentage
Incr (Decr)
2013 2012 $1,572,300,619 (1.4%)
2014 2013 $1,639,667,121 4.3%
2015 2014 $1,748,258,752 6.6%
2016 2015 $1,843,713,578 5.5%
2017 2016 $1,961,341,503 6.4%
2018 2017 $2,147,274,968 9.5%
2019 2018 $2,293,968,241 6.8%
2020 2019 $2,509,878,198 9.4%
2021 2020 $2,708,235,730 7.9%
DR420
2022 2021 $2,867,838,505 6.4%
$500
$1,000
$1,500
$2,000
$2,500
$3,000
In MillionsFiscal Year
Final Gross Taxable Value (DR403)
FY 2022 - DR-420
Ad Valorem Taxes
Ad valorem taxes represent the largest single revenue source to the City’s General
Fund. For the proposed budget year, the ad valorem revenue budget accounts for
35% of the total budgeted revenue for the General Fund. The amount of ad valorem
revenue generated is a function of the gross final taxable value as established by the
Seminole County Property Appraiser and the millage rate (per thousand dollars of
property valuation) established by the City Commission. The following graph shows
the final gross taxable value (DR-403) for the last ten fiscal years. Please note that the
valuation identified for fiscal year 2022 is not the final valuation but rather the
valuation as submitted by the Property Appraiser (DR420).
Page | 7 31
REVENUES
Fiscal Year Tax Year Operating Voted Debt Total Millage
2013 2012 2.4300 0.1100 2.5400
2014 2013 2.4300 0.1100 2.5400
2015 2014 2.4300 0.1100 2.5400
2016 2015 2.4300 0.1100 2.5400
2017 2016 2.4300 0.0700 2.5000
2018 2017 2.4300 0.0600 2.4900
2019 2018 2.4300 0.0500 2.4800
2020 2019 2.4300 0.0000 2.4300
2021 2020 2.4100 0.0000 2.4100
2022 2021 2.4100 0.0000 2.4100
Millage Rate
2
3
4
5
6
7
8
9
10
In MillionsFiscal Year
Total Ad Valorem
Includes Operating and Voted Debt
with statutory discount applied
1.0
1.2
1.4
1.6
1.8
2.0
2.2
2.4
2.6
2.8
3.0
Operating & Voted Debt Millage Rates
Operating Voted Debt
Ad Valorem Taxes (cont’d)
Florida Statute 200.065 - Truth in Millage Bill (TRIM):
This statute went into effect with fiscal year 1982. This law will only allow a taxing authority to receive the same
dollar amount of property tax in each subsequent year without advertising a tax increase. If property values increase, exclusive of new construction, the taxing authority is required to reduce, or roll back, the millage rate in
order to receive the same tax dollars as the previous year. Any millage in excess of the rolled-back millage is
considered a tax increase and must be publicly advertised. Additionally, any tax increase must be publicly
announced at two public hearings prior to the budget adoption.
The following chart shows the millage history, both operating and voted debt, for the City of Winter Springs for
the last ten fiscal years.
Page | 8 32
REVENUES
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
In ThousandsFiscal Year
Electricity & Communication Service Tax
Electricity Communication Services
Electricity and Communication Services Tax
[Utility taxes – Sections 1-2, Art. VIII State Constitution, Municipal Ordinances 751,
2001-42, 2005-13; Communication Services Tax - Sections 202.19(1), Florida Statutes]
The following chart reflects eight years of historical data for the major revenue
sources as well as estimates for our current fiscal year and proposed budget. These
revenue streams flow through the General Fund and are obligated for debt service.
The electric utility and communication service tax revenues represent 15% and 6% of
the budgeted revenues, respectively.
Page | 9 33
REVENUES
Fund Amount Reason for Transfer
Water & Sewer Utility (#410)$1,070,000
1999 Debt Service Fund (#202) $1,280,001
General Fund (#001)$709,337
From Infrastructure Surtax (#121) - 3rd Gen - prioritized
capital initiatives
From the General Fund for debt service requirements
related to the Series 1999 US Bank note
From Water & Sewer - cost allocation for the Utility Billing
division of the Finance department
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
In ThousandsFiscal Year
Electric Franchise Fees
Inter-fund Transfers-In
Inter-fund transfers may be recurring or non-recurring in nature. An example of a non-
recurring transfer would be one related to a short-lived special project or grant activity. Many
of the recurring transfers are the result of central service costs being allocated to the funds to
which those costs relate, i.e. Utility Billing (Division #1360).
The following list represents those transfers which exceed 1% of total sources of the receiving
fund along with the anticipated amount and reason for transfer:
Electric Franchise Fees
[Home Rule Authority - Sections 1-2, Art. VIII, State Constitution]
Electric franchise fee revenue from Duke Energy goes directly to the General Fund and is
utilized for the annual debt service requirements via transfers to the debt service fund. The
following chart reflects historical data for this revenue source. The current and upcoming fiscal
year projections are based on a weighted-average trend analysis. Electric Franchise Fee
revenues represent 11% of the General Fund budgeted FY2021 revenues.
Page | 10 34
REVENUES
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
In ThousandsFiscal Year
Municipal Revenue Sharing
& Half-Cent Sales Tax
Revenue Sharing Half-Cent Sales Tax
Major Inter-Governmental Revenues
State-Shared Revenues
There are a number of taxes imposed by the State and shared with counties, municipalities
and school districts. Based on eligibility requirements the state allocates a portion of state-
collected taxes to specified local governments. Two of the state-shared revenues which
provide a significant percentage of total fund revenues for the General Fund are Municipal
Revenue Sharing and Local Government Half-Cent Sales Tax.
Municipal Revenue Sharing Program
[Sections 206.605(1), 206.879(1), 212.20(6), and 218.20-.26, Florida Statutes]
In order to ensure a certain level of parity across local government units the Florida Revenue
Sharing Act of 1972 was enacted. Typically, legislation is passed each year that could
potentially impact the amount of sales tax revenues available for distribution to municipal
governments. Florida’s Legislative Committee on Intergovernmental Relations (LCIR)
provides projections which are the basis for the budget. During fiscal year 2021, it is
expected that this revenue will contribute approximately 5.6% of total General Fund
revenues.
Local Government Half-Cent Sales Tax Program
[Sections 212.20(6) and 218.60-.66, Florida Statutes]
This program which was authorized in 1982 is the largest revenue generator among the
state-shared revenue sources. The program’s primary purpose is to provide funding for local
programs while offering relief from ad valorem and utility taxes. Distribution is based on
allocation formulas. During fiscal year 2021, it is expected that this revenue will contribute
approximately 14.2% of total General Fund revenues.
Page | 11 35
REVENUES
Charge Type
2020 2021 2022* 2020 2021 2022* 2020 2021 2022* 2020 2021 2022*
Base facility charge $6.14 $6.18 $6.38 $4.65 $4.68 $4.83 N/A N/A N/A $12.06 $12.14 $12.53
nsumption rates per 1000 gallons:
0 - 5,000 $1.43 $1.44 $1.49 $0.85 $0.85 $0.87 $2.07 $2.09 $2.16 $4.71 $4.74 $4.90
5,000 - 10,000 $1.43 $1.44 $1.49 $1.05 $1.06 $1.10 $2.75 $2.77 $2.86 $4.71 $4.74 $4.90
10,001 to 15,000 $2.07 $2.09 $2.16 $1.46 $1.47 $1.52 $3.38 $3.40 $3.50 N/A N/A N/A
15,001 - 20,000 $2.75 $2.77 $2.86 $1.64 $1.65 $1.71 $4.46 $4.48 $4.62 N/A N/A N/A
20,001 - 25,000 $3.38 $3.40 $3.50 $2.41 $2.42 $2.49 $6.16 $6.20 $6.40 N/A N/A N/A
25,001 - 30,000 $4.46 $4.48 $4.62 $2.41 $2.42 $2.49 $6.16 $6.20 $6.40 N/A N/A N/A
30,001 and over $6.16 $6.20 $6.40 $2.41 $2.42 $2.49 $6.16 $6.20 $6.40 N/A N/A N/A
1 Sewer is only charged on the first 10,000 gallons
* 2022 rates reflect a 3.2% CPI increase
Stormwater - $5.50/month per Equivalent Residential Unit (ERU)
Solid Waste (garbage and recycling) - $18.10/month (anticipated rate revision in FY22)
Additional cart rate - $10.55/month
Water (3/4" meter)Water - 3/4" Reclaimed Water - 3/4" Irrigation
Meters Sewer 1
Intergovernmental Revenues (cont’d)
Local Discretionary Sales Surtax
[Sections 212.054-.055, Florida Statutes]
There are seven types of local discretionary sales surtaxes currently authorized for county and municipal
government revenue sources. The infrastructure surtax is also referred to as local option sales taxes. There
have been three generations of infrastructure surtax. The first generation was a 1% surtax which became
effective in Seminole County on October 1, 1991 and expired on September 30, 2001; the second generation
became effective on January 1, 2002 and expired on December 31, 2011.
A third generation of this 1% sales surtax was approved by voters in May 2014 and became effective on
January 1, 2015 and will expire December 31, 2024. The revenue and expenditure budget relative to the third
generation infrastructure surtax will be accounted for in the Infrastructure Surtax Fund [previously identified
as the Road Improvements Fund (#121)] and will primarily be utilized for transportation-related projects and
other public infrastructure.
Charges for Services
[Utility Fees – Home Rule Authority Sections 1-2, Art. VIII, State Constitution]
The Water and Sewer Utility Fund and the Stormwater Funds are enterprise funds with a customer base of
approximately 13,900 whose primary revenue streams consist of charges for service. The Solid Waste fund is a
special revenue fund established to account for fees for solid waste and recycling services performed by
contract vendors for the benefit of approximately 12,230 customers. The City retained a consultant to review
the adequacy of all utility rates, fees and charges for the operation, maintenance, replacement and debt
service of the water and wastewater systems. Rate increases (with CPI adj) were warranted, approved and
implemented with the billing cycles in October 2009. The following chart indicates two years of rate history
for potable water, reclaimed water, irrigation-metered water, and sewer.
9AO9AO
Page | 12 36
Department
Full-Time Part-Time Total Full-Time Part-Time Total Full-Time Part-Time Total
Executive 5 0.00 5.00 5 0.00 5.00 4 0.00 4.00
Finance 14 5.80 19.80 13 5.80 18.80 15 4.35 19.35
Information & General Services 5 0.00 5.00 11 0.00 11.00 13 0.00 13.00
Public Works 15 0.00 15.00 12 0.00 12.00 13 0.00 13.00
Community Development 7 0.00 7.00 6 0.00 6.00 10 0.00 10.00
Police - Sworn 55 0.00 55.00 55 0.00 55.00 55 0.00 55.00
Police - Other 15 0.50 15.50 15 1.68 16.68 17 1.68 18.68
Parks & Recreation 11 9.79 20.79 11 10.52 21.52 13 10.03 23.03
TOTAL 127 16.09 143.09 128 18.00 146.00 140 16.06 156.06
Fund
Full-Time Part-Time Total Full-Time Part-Time Total Full-Time Part-Time Total
Water and Sewer 38 0.00 38.00 20 0.00 20.00 22 0.00 22.00
Stormwater 9 0.00 9.00 6 0.00 6.00 7 0.00 7.00
Development Services 3 2.19 5.19 4 4.73 8.73 5 0.00 5.00
TOTAL 50 2.19 52.19 30 4.73 34.73 34 0.00 34.00
Full-Time Part-Time Total Full-Time Part-Time Total Full-Time Part-Time Total
TOTAL 177 18.28 195.28 158 22.73 180.73 174 16.06 190.06
FTEs - Full-time Equivalents
FTEs FTEs FTEs
FTEs FTEs FTEs
ORGANIZATION-WIDE
2019-2020 2020-2021 2021-2022
2019-2020 2020-2021 2021-2022
ORGANIZATION WIDE - PERSONNEL SUMMARY
Budgeted Positions by Fund/Department
GENERAL FUND
2019-2020 2020-2021 2021-2022
FTEs FTEs FTEs
ENTERPRISE FUNDS
Page | 13 37
PERSONNEL
by Fund/Department/Division
Full-time Part-time Full-time Part-time Full-time Part-time
GENERAL FUND
Full-time Part-time Full-time Part-time Full-time Part-time
1200 City Manager 2 2 2
1210 City Clerk 332
Departmental Total 5 0.00 5 0.00 4 0.00
Finance
Full-time Part-time Full-time Part-time Full-time Part-time
1300 General 9 0.00 9 9
1310 Human Resources 1
1360 Utility Billing 4 5.80 4 5.80 6 4.35
Departmental Total 14 5.80 13 5.80 15 4.35
Information & General Services
Full-time Part-time Full-time Part-time Full-time Part-time
1600 General 5 5 5
1315 Human Resources 2 21935 Facilities Maintenance 2 47415 Marketing & Events 2 2
Departmental Total 5 0.00 11 0.00 13 0.00
Public Works
Full-time Part-time Full-time Part-time Full-time Part-time
4100 Administration 1 1 2
4110 Roads and ROW Maint 9 9 8
1930 Facilities Maintenance 2
1940 Fleet Maintenance 323
Departmental Total 15 0.00 12 0.00 13 0.00
Community Development
Full-time Part-time Full-time Part-time Full-time Part-time
1500 Administration 1 1 1
1510 Planning 222
1520 Urban Beautification 4 3 7
Departmental Total 7 0.00 6 0.00 10 0.00
Police
Full-time Part-time Full-time Part-time Full-time Part-time
2100 Office of the Chief - Sworn 55 55 55
2100 Other Civilian 6 6 8
2140 Support Services - Dispatch 9 0.50 9 1.68 9 1.68
Departmental Total 70 0.50 70 1.68 72 1.68
Parks & Recreation
Full-time Part-time Full-time Part-time Full-time Part-time
7200 Administration 1 2 2
7230 Parks & Grounds 6 7.60 7 8.33 9 7.84
7240 Programs 2 0.00
7250 Seniors 2 2.19 2 2.19 2 2.19
Departmental Total 11 9.79 11 10.52 13 10.03
General Fund Total 127 16.09 128 18.00 140 16.06
WATER & SEWER
Full-time Part-time Full-time Part-time Full-time Part-time
3600 Operating 38 0.00 20 0.00 22 0.00
STORMWATER
Full-time Part-time Full-time Part-time Full-time Part-time
3800 Operating 6 5 5
3810 Engineering 312
Stormwater Total 9 0.00 6 0.00 7 0.00
DEVELOPMENT SERVICES
Full-time Part-time Full-time Part-time Full-time Part-time
2400 Plans and Inspections 3 2.19 4 4.73 5 0.00
Full-time Part-time Full-time Part-time Full-time Part-time
177 18.28 158 22.73 174 16.06
2019-2020 2020-2021 2021-2022
Executive
190.06ORGANIZATION-WIDE TOTALS 195.28 180.73
Page | 14 38
DEBT MANAGEMENT
Year Ending 9/30 Principal Interest Total
2022 $1,484,249 $2,371,327 $3,855,575
2023 $1,400,811 $2,416,218 $3,817,028
2024 $1,356,495 $2,458,122 $3,814,617
2025 $1,319,802 $2,497,077 $3,816,879
2026 $1,282,286 $2,532,448 $3,814,734
2027 $1,246,378 $2,564,004 $3,810,382
2028 $1,214,410 $2,592,481 $3,806,892
2029 $1,189,730 $2,619,356 $3,809,086
2030 $1,161,532 $1,089,031 $2,250,563
2031 $1,867,990 $17,819 $1,885,809
2032 $413,190 $13,792 $426,982
2033 $363,406 $10,188 $373,593
2034 $311,637 $7,952 $319,589
2035 $313,885 $5,700 $319,585
2036 $316,149 $3,432 $319,581
2037 $318,430 $1,147 $319,577
$15,560,378 $21,200,094 $36,760,472
Organization-Wide Debt Service Requirements
Exclusive of internal loan to the Tuscawilla III Assessment District (detail on successive pages)
Debt Management
As set forth in the City’s Comprehensive Improvement Element (CIE), the City shall
manage debt issuance and obligations according to sound public fiscal management
principles so that the City is able to provide needed capital improvements and
maintain services at adopted levels of service (LOS).
Criteria for Managing Debt Financing:
The City does not have legal debt limits or utilize specific debt ratios such as the
limitation on the use of revenue bonds as a percent of total debt; the maximum ratio
of total debt service to total revenue; and the maxiumum ratio of outstanding capital
indebtedness to property tax base. Instead each debt issuance is evaluated on an
individual basis giving consideration to the following factors:
type of facility being financed
significance of the annual debt service requirement
favorable impact to the City
economic capacity of the City
overlapping debt which depends on the same economic base
projected City growth rate
Criteria in Selecting Revenues to Finance Public Facilities:
To the extent possible, the following revenues are to be utilized to finance public
facilities (listed in order of priority and preference):
Grants or other intergovernmental sources
Developer contributions (inclusive of dedicated land and impact fees)
User revenues (inclusive of charges for services, local option gas tax, etc.)
Sales tax (local option infrastructure surtax)
Debt Financing
Ad valorem property taxes
Since some sources are not appropriate or legally available for a particular purpose, the
above list is advisory in nature and not to be construed as obligatory.
Page | 15 39
DEBT SERVICE REQUIREMENTS
Governmental Funds
Year Ending
9/30 Principal Interest Principal Interest Principal Interest
2022 $371,765 $903,236 $99,099 $31,953 $3,023 $1,188
2023 $350,893 $924,107 $102,332 $28,680 $3,107 $1,103
2024 $331,130 $943,870 $105,408 $25,304 $3,194 $1,016
2025 $312,413 $962,587 $113,321 $21,750 $3,284 $926
2026 $295,456 $979,544 $115,967 $18,024 $3,376 $835
2027 $278,677 $996,323 $118,435 $14,215 $3,470 $740
2028 $263,517 $1,011,483 $120,722 $10,329 $3,568 $643
2029 $248,485 $1,026,515 $127,821 $6,290 $3,668 $543
2030 $234,957 $1,040,043 $129,625 $2,106 $3,770 $440
2031 $3,876 $335
2032 $3,984 $226
2033 $4,096 $115
$2,687,293 $8,787,708 $1,032,730 $158,651 $42,416 $8,110
Fund #261 Fund #162Fund #202
Improvement Refunding
Revenue Bonds 1
Series 1999
US Bank
TLBD Special Assessment
Revenue Note 2
Tuscawilla III Assessment
District 3
Series 2011 INTERNAL Loan
BB&T $1,765,000 $63,720
1 The Public Communication Services Tax and Electric Franchise Fees are pledged revenues to pay debt
service expenses related to the Improvement Refunding Revenue Debt. Anticipated revenues from these
funds are expected to be more than sufficient for the debt service requirements.
2 The TLBD Debt Service Fund has an established legal maximum of $43/ERU. The Tuscawilla Improvement
Area Special Assessment Bond, Series 2001 was refinanced with a commercial bank note for the remaining
term at 3.25% (fixed rate). The Present Value effect of this refinancing is a savings of $276,584.
3 This note is a 20-year variable rate note (indexed to the 5-year US Treasury) funded by the City of Winter
Springs and is secured by a special assessment district levy (Tuscawilla III Capital) for the purpose of a capital
wall project in a residential vicinity within the Tuscawilla community.
Page | 16 40
DEBT SERVICE REQUIREMENTS
Water and Sewer Fund
Year Ending
9/30 Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest TOTAL
2022 $397,498 $1,352,363 $136,000 $50,026 $194,000 $285,887 $33,749 $1,013,385 $1,436,138 $2,449,523
2023 $522,637 $1,384,069 $137,000 $47,678 $287,949 $31,683 $947,586 $1,463,431 $2,411,016
2024 $490,931 $1,414,050 $139,000 $45,296 $290,026 $29,602 $919,957 $1,488,949 $2,408,905
2025 $460,950 $1,442,363 $141,000 $42,871 $292,118 $27,507 $894,068 $1,512,741 $2,406,808
2026 $432,638 $1,469,081 $144,000 $40,403 $294,225 $25,396 $870,863 $1,534,880 $2,405,742
2027 $405,919 $1,492,313 $147,000 $37,883 $296,347 $23,270 $849,266 $1,553,466 $2,402,732
2028 $382,687 $1,514,212 $149,000 $35,329 $298,484 $21,128 $830,171 $1,570,669 $2,400,841
2029 $360,787 $1,534,856 $152,000 $32,723 $300,637 $18,972 $813,424 $1,586,551 $2,399,975
2030 $340,144 $154,000 $30,083 $302,806 $16,799 $796,950 $46,882 $843,832
2031 $1,563,000 $3,208 $304,990 $14,611 $1,867,990 $17,819 $1,885,809
2032 $106,000 $1,385 $307,190 $12,407 $413,190 $13,792 $426,982
2033 $54,000 $309,406 $10,188 $363,406 $10,188 $373,593
2034 $311,637 $7,952 $311,637 $7,952 $319,589
2035 $313,885 $5,700 $313,885 $5,700 $319,585
2036 $316,149 $3,432 $316,149 $3,432 $319,581
2037 $318,430 $1,147 $318,430 $1,147 $319,577
$3,794,191 $11,603,307 $3,022,000 $366,885 $194,000 $0 $4,830,164 $283,543 $11,840,355 $12,253,735 $24,094,090
TOTAL WATER & SEWER4
Fund #410
Water & Sewer
Refunding Revenue1
Truist Bank
Series 2020
US Bank Fifth Third $5,982,108
Series 2000 Series 2016 Series 2017
Water & Sewer Capital
Appreciation / Serial
Water & Sewer
Refunding Revenue State Revolving Loan3
Fund #410 Fund #410 Fund #410
17AO17AO0AO17AO
1 In fiscal year 2021, current refunding opportunities arose to refinance Water & Sewer State Revolving Loan Series 2013 and Water & Sewer Refunding Revenue Note Series 2018 (Synovus Bank) with an interest rate of 1.72% maturing October 2032.
2 In fiscal year 2016, current refunding opportunities arose to refinance Water & Sewer Note Series 2011 A (SunTrust), B (BB&T) and C (BB&T) with a commercial note from Fifth Third Bank, Water & Sewer Note Series 2016, with an interest rate of 1.34% maturing October 2021.
Principal & interest are paid semi-annually, resulting in a NPV cost reduction of $186,730.
3 State Revolving Loan granted by the State of Florida has a 20-year amortization and a 0.72% fixed rate of interest over the entire life of theloan. This financing will be used for water quality improvements.
4 A look at the total debt service requirements for this utility reflects a relatively level annual requirement. The debt service requirements are based on the accrual method which means the interest expense is matched to the period in which it is incurred not necessarily when paid.
This fund has projected fund equity in excess of the target fund equity of 25% of operating expenses. Rate increases, necessary to meet
debt coverage requirements, were instituted by the Commission as follows: October 2009-7%, October 2010-7%, October 2011-7%, thereafter, a CPI rate escalator.
Page | 17 41
TOTAL CAPITAL OUTLAY
GENERAL FUND
Finance - Utility Billing
Neptune software upgrade for meter services $18,000
Information Services - General
Security camera/video upgrades $100,000
Microsoft Office 365 100,000
$200,000
Public Works - Administration
Machinery & Equipment - Electric sand bag filling machine $35,000
Machinery & Equipment - Dump trailer 18,000
$53,000
Police Department
Portable radios (23)$99,000
Admin. cars (2)48,000
Light kit (2)5,000
Camera system (traffic and crime scene)10,000
Ballistics blankets 9,000
$171,000
Parks & Recreation
Kubota 2380 $22,000
Gator (2)20,000
$42,000
Total General Fund - Capital Outlay $484,000
See the following pages for the remaining captial coming from the other governmental and enterprise funds
Page | 18 42
TOTAL CAPITAL OUTLAY
OTHER GOVERNMENTAL FUNDS
Transportation Improvement Fund #120
CIP - Winding Hollow turn lane $550,000
Road Improvement Fund #121 (3rd gen)
CIP - Bridge Location TBD - based on priority testing $1,275,000
CIP - Resurfacing 1,000,000
Pavement roller 50,000
MX6000 with loader/grapple 48,000
Small bucket truck 46,000
Police Marked Units (5)233,000
F250 2WD SRW Reg Cab (F2A) 24,000
F150 Reg Cab 122.5" XL (F1C) 21,000
$2,697,000
Transportation Impact Fee Fund #150
CIP - Integra/434 traffic signal $330,000
CIP - MBB traffic signal 500,000
$830,000
Parks Impact Fee Fund #153
CIP - Torcaso pavilion $200,000
TLBD I Capital/DS #261
CIP - Pond rejuvenation $25,000
1999 Construction Fund #301
CIP - CWP / Lake Jessup Overlook - Event Center $885,900
Revolving Rehab #302
CIP - CWP / Lake Jessup Overlook - Event Center $1,172,600
Perk Up Parks Capital Project Fund #303
CIP - CWP / Lake Jessup Event Center $1,000,000
CIP - Torcaso Park site improvements phase 2 200,000
CIP - Pond and landscape renovations at Trotwood Park 50,000
CIP - Trotwood Park pier 2 into the lake - inhouse labor 50,000
Reliable Irrigation System - Blumberg 50,000
$1,350,000
CIP - City Hall refurbishments $15,000
Total Other Governmental Funds - Capital Outlay $7,725,500
Excellence in Customer Service Initiative C.P. Fund #305
Page | 19 43
TOTAL CAPITAL OUTLAY
ENTERPRISE FUNDS
Water & Sewer - Operating #410
Construction in Progress
CIP - Emergency plant upgrades (other continued)$898,400
CIP - Emergency plant upgrades (SGS only)878,600
CIP - WTP 1 design and chemical feed, header replacement 625,000
CIP - Rapid infiltration basins - capacity assessment / evaluation 500,000
CIP - WTP 3 standby power connections 400,000
CIP - Lake Jessup reclaimed water augmentation plant rehab 250,000
CIP - Lift station upgrades 80,000
CIP - Bypass pumps 320,000
CIP - Lift station 7W - (engineering plans)150,000
CIP - Lift station 1E - (engineering plans)100,000
CIP - Sewer pipe relining 250,000
CIP - Water line replacement - W&S 250,000
Other Capital
Reclaim meters - rapid infiltration basins (RIBs)200,000
Master WTP meters 175,000
Hydrant replacement 80,000
Lift station radio upgrades 50,000
Pump Replacement - Waste Water 50,000
Auto flushers 30,000
Pump replacement - Water 30,000
Security camera/video upgrades 100,000
$5,417,000
Stormwater - Operating #411
CIP - Shore & Alton culvert upsizing - engineering $76,000
CIP - Shore & Alton bank stabilization - engineering 50,000
CIP - Pipe relining 50,000
CIP - Curb inlet rehabilitation 40,000
Emergency portable bypass pumps 50,000
$266,000
Water & Sewer Service Availability #412
CIP - 434 reclaimed expansion (formerly known as - Tuscawilla Crossing)$1,300,000
Development Services - Plans & Inspections #420
CIP - Lobby kiosks $200,000
CIP - Counter enhancement 25,000
Intangibles - Energov (software/implementation) 170,000
Security camera/video (see above 1/3 here)100,000
F150 construction inspections 28,000
$523,000
Total Enterprise Funds - Capital Outlay $7,506,000
TOTAL CAPITAL OUTLAY - ALL FUNDS $15,715,500
Page | 20 44
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45
FINANCIAL
&
ORGANIZATIONAL STRUCTURE
46
THIS PAGE INTENTIONALLY LEFT BLANK
47
MAYOR
Kevin McCann
COMMISSIONERS
Seat One – Matt Benton
Seat Two – Kevin Cannon
Seat Three – Ted Johnson
(Deputy Mayor)
Seat Four – TiAnna Hale
Seat Five – Rob Elliott
CITY MANAGER
Shawn Boyle
CITY ATTORNEY
Anthony A. Garganese
CITY CLERK
Christian Gowan
DEPARTMENTS
Community Development Christopher Schmidt
Finance Maria Sonksen
Shared Services Casey Howard
Police Chris Deisler
Public Works/Utility Dale Smith
Page | 21 48
Citizens of Winter SpringsMayor and City CommissionersFinancePolice DepartmentCommunity DevelopmentCity AttorneyPublic Works and UtilitiesDeputy City ManagerAdvisory BoardsAccountingDebt ManagementBudgetingPurchasingContractsSolid WasteTreasury ManagementUtility Business ServicesMeter ServiceFleet ServicesPublic WorksEngineeringStormwaterWater ConservationWater/Wastewater OperationsRecordsCommunicationPatrolInvestigationsCode EnforcementPlanningLand ManagementBuilding Permits/Insp.Business Tax ReceiptsEconomic DevelopmentShared ServicesHR/PayrollRisk ManagementMarketing/EventsIT Maintenance/DevUrban BeautificationRecords ManagementParks and ProjectsCivic/Senior CenterRecreationProgramsFacilities/Cap ProjectsParks/Field MaintenanceCity ManagerPage | 22 49
Financial Structure
Introduction
The operations for the City of Winter Springs are accounted for on the basis of fund and account
groups. A fund is a grouping of related accounts that is used to maintain control over resources that
have been segregated for specific activities or objectives. The City of Winter Springs, like other state
and local governments, uses fund accounting to ensure and demonstrate compliance with finance-
related legal requirements.
Fund Categories
All of the funds of the City of Winter Springs can be divided into three categories governmental funds,
proprietary funds, and fiduciary funds. The City has four types of governmental funds: General,
Special Revenue, Debt Service, and Capital Project. The City of Winter Springs maintains one type
of proprietary fund called enterprise funds. Such funds have been established for the Water and
Sewer Utility, Development Services, and the Storm Water Utility Fund. The Pension Trust Fund is
the only fiduciary fund and is not reflected in this budget because the resources of such funds are held
for the benefit of parties outside the government. It is the only fund that is included in the
Comprehensive Annual Financial Report that is not included in this budget.
For the audited financial statements, the accrual basis is the accounting basis that is utilized for the
Enterprise and Pension Funds; the modified accrual basis is utilized for all others. Under the accrual
basis, revenue and expense items are recognized as they are earned or incurred, even though they
may not have been received or actually paid in cash. The general idea is that economic events are
recognized by matching revenues to expenses (the matching principle) at the time in which the
transaction occurs rather than when payment is made (or received). Under the modified accrual basis,
revenue is recognized when it is earned and becomes available and measurable. Expenditures are
typically recognized in the period in which the liability is incurred.
The basis of accounting for budgetary purposes is the largely the same as that used under the GAAP
basis of accounting. The following highlights some of the significant relationships:
Under the GAAP basis of accounting in the Enterprise (or proprietary) Funds, the receipt of
long-term debt proceeds, capital outlays and debt service principal payments are not reported
in operations, but allocations for depreciation and amortization expense are recorded. The
opposite is true under the budgetary basis of accounting.
Encumbered amounts are commonly treated as expenditures under the budgetary basis of
accounting while encumbrances are not classified as expenditures under the GAAP basis of
accounting. Conservatively, the beginning budgeted fund balance assumes full depletion of
the prior fiscal year’s budget.
Budgetary revenues and expenditures may include items classified as "other financing
sources" and "other financing uses" under the GAAP basis of accounting.
Under the GAAP basis of accounting, changes in the fair value of investments generally are
treated as adjustments to revenue, which is not the case under the budgetary basis of
accounting.
The fund structure used in GAAP financial statements does not differ from the fund structure
used for budgetary purposes; however, there are interfund transfers which are budgeted in the
general fund for transfer to an appropriate debt service fund for the annual debt service
payments and related accounting.
Also designated is each fund’s classification as a major or non-major fund as determined by the
calculation used in the fiscal year ending September 30, 2018 Comprehensive Annual Financial
Report. A major fund is one whose revenues, expenditures/expenses, assets, or liabilities (excluding
Page | 23 50
extraordinary items) are at least 10 percent of corresponding totals for all governmental or enterprise
funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds for the
same item. The prescribed accounting basis and fund classification is indicated below for all funds.
Governmental:
General Fund
MAJOR/modified accrual basis
This is the chief operating fund of the City of Winter Springs. It accounts for all financial resources of
the general government, except those required to be accounted for in another fund.
Special Revenue Funds
(#101) Police Education Fund
non-major/modified accrual basis
This fund accounts for the costs of educational expenses for police officers. It is funded by a portion
of the collections from fines and forfeitures.
(#102 and #103) Special Law Enforcement Trust Funds (Local and Federal, respectively)
non-major/modified accrual basis
These funds were established to receive revenues derived from confiscated property obtained during
the enforcement of illegal operations. Proceeds are utilized strictly for law enforcement purposes,
exclusive of salaries and vehicles. Such purposes may include drug education programs such as the
DARE program.
(#120) Transportation Improvement Fund
non-major/modified accrual basis
Revenues in this fund are derived from Local Option Gasoline Tax distribution. Proceeds are to be
used for road, right of way, and drainage maintenance and equipment necessary to build or maintain
roads, right of ways, and drainage.
(#130) Solid Waste / Recycling Fund
MAJOR/modified accrual basis
This fund is used to account for fees for solid waste and recycling services performed by contract
vendors. Proceeds are used to pay monthly vendor charges for providing solid waste and recycling
services.
(#140) Arbor Fund
non-major/modified accrual basis
This fund is used to account for arbor revenues. This revenue source is used to maintain plantings in
the City.
(#121) Infrastructure Surtax Fund
Previously Road Improvement Fund
MAJOR/modified accrual basis
This fund is used to account for collected one-cent sales tax revenues to be primarily used for
transportation-related infrastructure improvements and other capital projects.
(#150) Transportation Impact Fee Fund
non-major/modified accrual basis
This fund is used to account for collected impact fees on new development to defray the cost of future
road construction as a result of growth.
Page | 24 51
(#150) Police Impact Fee Fund
non-major/modified accrual basis
This fund is used to account for collected impact fees on new development to defray the cost of capital
investment needed to maintain the level of police service due to future growth.
(#152) Fire Impact Fee Fund
non-major/modified accrual basis
This fund is used to account for collected impact fees on new development to defray the cost of capital
investment needed to maintain the level of fire service due to future growth.
(#153) Park Impact Fee Fund
non-major/modified accrual basis
This fund is used to account for collected impact fees on new development to defray the cost of capital
investment needed to develop and improve the parks due to future growth.
(#160) TLBD Maintenance Fund
non-major/modified accrual basis
This fund is used to account for collected special assessments for maintenance related to the
Tuscawilla Lighting and Beautification District phases I and II. In fiscal year 2006-2007, two
maintenance programs were streamlined into one assessment district and are accounted for in fund
#160.
(#161) Oak Forest Maintenance Fund
non-major/modified accrual basis
This fund is used to account for collected special assessments for maintenance related to the Oak
Forest subdivision wall.
(#162) Tuscawilla Phase III Maintenance/Debt Service Fund
non-major/modified accrual basis
This fund is used to account for collected special assessments for maintenance and capital/debt
service related to the Tuscawilla Units 12/12A wall (Hawk’s Reserve).
Debt Service Funds
(#202) 1999/2011 Debt Service Fund
non-major/modified accrual basis
This fund is used to account for the accumulation of resources and payment of principal, interest, and
related costs for the Series 2011 BB&T note, which partially refunded the 1999 bond issue.
(#240) Central Winds General Obligation Debt Service Fund
non-major/modified accrual basis
This fund is used to account for the accumulation of resources and payment of principal, interest, and
related costs for the 2002 limited general obligation bond which was refinanced in May 2012 with a
private placement note payable. During FY2020, the voted debt millage has been eliminated with the
adoption of Resolution 2019-19 to forgive the Central Winds General Obligation internal loan from
Fund 305.
(#261) TLBD Debt Service Fund (Phase I)
MAJOR/modified accrual basis
This fund is used to account for the accumulation of resources and payment of principal, interest and
related costs for the 2001 special assessment bond issue which was refinanced in October 2011 with
a private placement note payable.
Page | 25 52
Capital Project Funds
(#301) 1999 Construction Capital Projects Fund
non-major/modified accrual basis
This fund was established for the acquisition and construction of City-owned capital improvements.
(#302) Revolving Rehabilitation Capital Projects Fund
non-major/modified accrual basis
This fund was established to fund capital improvements and economic development within the City.
(#303 Public Facilities Capital Project Fund
non-major/modified accrual basis
This fund was established to fund capital projects within the City.
(#304) Utility/Public Works Facility Capital Projects Fund
non-major/modified accrual basis
This fund was established to account for the construction of additional public facilities - currently the
Public Works/Utility Compound.
(#305) Excellence in Customer Service Initiative Fund
This fund was established to account for capital improvements for the purpose of increasing the level
of customer service (i.e. redesign of the City Hall lobby/bathrooms, acquisition of software, new phone
system).
Proprietary:
Enterprise Funds
(#410/412) Water and Sewer Utility Fund
MAJOR/accrual basis
This fund was established to account for the provision of water and sewer services to the residents of
the City.
(#420) Development Services Fund
MAJOR/accrual basis
This fund was established in 2003 to account for plans, inspections and related customer service as
an enterprise fund.
(#411) Stormwater Utility Fund
MAJOR/accrual basis
This fund was established to account for the stormwater management department as an enterprise
fund.
Fiduciary:
Pension Plan Trust Fund
accrual basis
This fund accounts for the contributions to the defined benefit plan. Because this fund accounts for
the resources held for the benefit of parties outside the government it is not included in the budget
document.
Page | 26 53
Budget Process
Annual budgets are adopted on a basis consistent with generally accepted accounting principles for
all funds. The budget is established through the following procedures:
In January and February, City Manager and department directors begin preliminary budget
discussions regarding the next fiscal year. Directors submit budget requests in early spring
followed by the refinement and balancing process.
About March of each year, the budget calendar is presented by staff and approved by the City
Commission.
In the spring, budget meetings/workshops are convened which may include department
directors, support staff, City Manager, Finance Director, Budget Analyst, Mayor and
Commission. From those in-house workshops, the Proposed Budget is prepared.
On or before July 1 of each year, the City Manager submits the Proposed Budget to the
Commission for consideration.
The City Commission may hold informal budget workshops which the public is invited to attend.
In July, the City Commission establishes the tentative millage rate (DR 420) which becomes
the millage ‘ceiling’ when approving the annual millage rate and budget in September.
Also established at this meeting is the rolled-back rate calculation, the date, time and place of
the first Public Hearing. Once these determinations have been made they are communicated
via the DR 420 to the Seminole County Property Appraiser, the Seminole County Tax Collector
and the Department of Revenue. This information is advertised via the Notice of Proposed
Property Taxes (TRIM Notice) which is mailed to property owners by the Seminole County
Property Appraiser.
Two to five days prior to the second public hearing the notice of the final budget hearing and
budget summary is advertised in a newspaper of general paid circulation.
On or before September 30 of each year, after two public hearings, the Commission adopts
the budget and establishes the ad valorem tax millage rates.
The TRIM (Truth in Millage) compliance package is submitted to the Department of Revenue.
The budget may be formally amended by the Commission at any time.
Proposed:
Date Function
February 2 Commission establishes FY 2022 Budget Calendar
by July 1 Transmission of Proposed 2022 Budget - budget placed on Shared
Drive and Website
Tentative:
by July 1 Property Appraiser submits DR 420 Certification
July 7 Budget Workshop
July 12 Commission establishes millage cap (DR 420 tentative millage rates via
Resolution)
August 4 Deadline to Notice Property Appraiser of :
Proposed Millage Rate / Rolled-back Rate / Date, Time, Place of Public
Hearing
(Must be sent within 35 days of certification of value)
August 24 Deadline for Property Appraiser to send TRIM Notice to property owners
(Considered notification of Tentative public hearing; must be mailed by PA
within 55 days of value certification)
September 13 Public Hearing (Tentative)
Tentative millage and budget hearing (Resolutions)
(Must be within 80 days of value certification but not earlier than 65 days
after certification)
Page | 27 54
Final/Adopted:
September 23 Advertisement publication date (Thursday for Seminole Extra) for final
millage and budget hearing
(Final public hearing must be within 15 days of the tentative public
hearing)
September 27 Public Hearing (Final)
Final millage and budget hearing - Adoption of final millage and budget
must be done separately and in that order (Resolutions)
(Hearing must be held not less than 2 days or more than 5 days after
advertisement is published)
by October 1 Resolution to Property Appraiser
Resolution to Tax Collector
(Must be submitted within 3 days after adoption of final millage rate)
by October 28 Mail TRIM package to Property Tax Administration Program Department
of Revenue (Must be submitted within 30 days of final adoption)
Budget Transfers and Amendments
The legal level of budgetary control is at the department level.
The City Manager is authorized to transfer budgeted amounts between accounts within a
department.
The budget is an annual one, as such, unexpended appropriations for these funds lapse at the
end of each fiscal year.
Increases to the budget are accomplished by resolution duly adopted by the Commission.
There may be two amendments to the budget each fiscal year – one at approximately mid-
year and one within 60 days of the fiscal year-end.
Page | 28 55
Budget, Financial and Management Guidelines
General
An independent audit will be performed annually. The City administration will promptly
evaluate the audit management letter to determine the necessary steps to implement the audit
recommendations.
Financial records to be maintained on a basis consistent with Generally Accepted Accounting
Principles (GAAP) and the Government Accounting Standards Board (GASB).
The City will strive to maintain a fund balance in the General and Enterprise funds of 25% of
personnel services and operating expenditures which serves to protect against the need to
reduce service levels or raise taxes and fees due to temporary revenue shortages or
unpredicted spikes in expenditures.
The City will strive to ensure that personal and operating costs do not exceed recurring
revenues; that is, recurring expenses will not be funded with non-recurring revenue.
It will be the City’s highest priority to maintain current service levels for all essential services.
Employee positions are fully-funded.
Revenues
The City will strive to maintain diversified revenues for the sake of fiscal stability and to most
equitably distribute the cost of services.
The City will set user-fees for all enterprise funds at a level that fully supports the total direct
and indirect cost of the activity.
A portion of the cost of non-enterprise activities may be considered for subsidy provided that
such action is consistent with the interests of the City and with all legal requirements.
The use of one-time revenues to fund ongoing expenditures is discouraged.
Budget
The City will abide by a structured budget process and comply with the “Truth in Millage” state
statute which regulates taxing authorities in the millage assessment process.
Budgets are considered balanced when revenues and appropriations from the fund (if
applicable) equal expenditures and appropriations to the fund (if applicable).
Recurring revenues should be sufficient to pay for all recurring costs thus avoiding the use of
non-recurring revenues and fund balances to fund such costs.
The City will adhere to all Federal, State, and local legal requirements related to the operating
budget.
The City will maintain a budgetary control system to ensure budgetary compliance.
All fund balances will be presented in the annual budget.
The City will attempt to avoid layoffs of permanent employees in order to balance the budget.
Purchasing
The City Manager is authorized to purchase or to contract for all commodities and services
which do not exceed $50,000; those in excess require written bids and Commission approval.
Regarding bids, the City of Winter Springs intends to secure a source of supply for item(s) or
services(s) at the lowest price; early and satisfactory manufacture; and prompt, convenient
service and shipment.
Purchase orders over $5,000 must be approved by the City Manager.
Purchases for commodities and services over $2,500 require three quotes unless a sole source
vendor is being utilized or the City is piggy-backing off another governmental agency.
Page | 29 56
Investments and Cash Management
Cash and investments are managed in accordance with the City's investment policy while
providing for liquidity to meet the City's needs in a sound and prudent manner.
The City administers a cash management and investment program that seeks to maximize, in
order of priority, the preservation of funds, liquidity, and interest earnings over its cash and
investments.
The City will collect revenues aggressively, including past due bills and may utilize a collection
agency to accomplish this.
Capital Assets
The budget will provide for the maintenance and replacement of capital assets which are
defined as expenditures which equal or exceed $5,000.
The City has a five-year Capital Improvements Plan (CIP) which it annually reviews and
updates to ensure that all necessary capital improvements are being incorporated. This plan
is a multi-year prioritized schedule of capital improvements (which equal or exceed $50,000)
by intended year of purchase or commencement, the amount of expenditure per year, method
of financing and annual operating costs.
Assets will be inventoried annually. Assessment as to condition of all major capital assets is
routinely evaluated by the respective departments.
When appropriate, surplus and obsolete property will be disposed of at public auction.
Debt Management
There are no limitations placed on the amount of debt the City may issue either by the City’s
charter, code of ordinances or State statute.
The City shall manage debt issuance and obligations according to sound public fiscal
management principles so that the City is able to provide needed capital improvements and
maintain services at adopted levels of service (LOS).
Debt service - managed to ensure that timely payment of principal and interest is made and
that bond covenants are met so as to maximize efficiency and credit-worthiness.
General obligation debt will not be used to finance the activities of enterprise funds.
The term of any bonds shall not exceed the useful life of the expenditures being financed.
Long-term debt will not be utilized to fund current and ongoing operations.
For long-term debt, the City uses financial advisors independent of bond brokerage houses
and independent bond counsel to determine the best method of financing.
The City will maintain an adequate debt service fund for each bond issue.
See Debt Service section for a list of criteria for managing debt financing and selecting
revenues to finance public facilities.
Pension Plan
Employees become plan participants on the first day of the month immediately following the
date six months after the first day of employment.
The City will provide sufficient funding to the pension plan in order to ensure that the plan will
be able to fully meet its obligations to retired employees on a timely basis. Accordingly, the
City will retain independent actuarial advisors to provide the minimum annual required
contribution for both employer and employee.
The Defined Benefit (DB) plan is closed to employees hired after October 1, 2011. DB
Employees have a required contribution rate of 5%. For employees hired after October 1,
2011, the City contributes 5% to a Defined Contribution (DC) plan with eligibility for an
additional 2.5% matching contribution.
Page | 30 57
GENERAL FUND
58
THIS PAGE INTENTIONALLY LEFT BLANK
59
GENERAL FUND FISCAL POLICY TESTS
OPERATING COVERAGE
Recurring Revenue $18,736,477
Total Expenditures $18,736,477
LESS :
Capital Expenditures ($484,000)
Non-recurring - UCF Incubator ($50,000)
Recurring Personal and Operating Expenditures $18,202,477 ($18,202,477)
Effect on Fund Balance - OPERATING COVERAGE $534,000
CAPITAL COVERAGE
Non-recurring Revenue $0
LESS:
Capital Expenditures ($484,000)
Non-recurring - UCF Incubator ($50,000)
Non-recurring - Grant $0
Effect on Fund Balance - CAPITAL COVERAGE ($534,000)
TOTAL EFFECT ON FUND BALANCE $0
FUND BALANCE
Projected Beginning Fund Balance $8,935,387
Appropriation TO (FROM) Fund Balance $0
Projected Ending Fund Balance $8,935,387
Ending Fund Balance Designations:
90-day / 25% Operating Reserve $4,550,619
Economic Development/Capital $4,384,768
Projected Total Ending Fund Balance $8,935,387
Page | 31 60
GENERAL FUND
Sources and Applications by Classification
Original
Actuals Budget Budget
Source FY 20 FY 21 FY 22
Ad Valorem Tax $5,869,644 32.0% $6,287,782 37.2% $6,635,032 35.4%
Utility Tax $3,348,158 18.3% $2,883,000 17.1% $3,277,910 17.5%
Franchise Fee $2,363,385 12.9% $2,089,258 12.4% $2,300,333 12.3%
Intergovernment - Half-Cent $2,475,130 13.5% $1,875,000 11.1% $2,661,360 14.2%
Communication Service Tax $1,162,625 6.3% $1,080,000 6.4% $1,100,000 5.9%
Intergovernment - Rev Sharing $1,279,152 7.0% $1,012,500 6.0% $1,052,480 5.6%
Interfund Transfers In $546,523 3.0% $603,958 3.6% $709,337 3.8%
Charges for Service $439,332 2.4% $467,495 2.8% $480,145 2.6%
Miscellaneous $597,672 3.3% $314,001 1.9% $270,800 1.4%
Fines & Forfeitures $64,422 0.4% $97,000 0.6% $95,000 0.5%
Intergovernment - Other $48,700 0.3% $81,200 0.5% $27,600 0.1%
Other Taxes $112,450 0.6% $77,000 0.5% $102,000 0.5%
Licenses & Permits $32,120 0.2% $15,000 0.1% $24,480 0.1%
Approp from Fund $0 0.0% $0 0.0% $0 0.0%
Total Sources $18,339,313 100.0% $16,883,194 100.0% $18,736,477 100.0%
Original
Actuals Budget Budget
Application FY 20 FY 21 FY 22
Personnel $10,767,777 58.7% $11,769,526 69.7% $12,510,142 66.8%
Other Operating $894,811 4.9% $1,309,559 7.8% $1,466,628 7.8%
Interfund Transfers Out $3,230,000 17.6% $1,230,000 7.3% $1,280,001 6.8%
Repair and Maintenance $1,243,857 6.8% $1,209,140 7.2% $1,322,986 7.1%
Utilities $759,650 4.1% $814,319 4.8% $827,281 4.4%
Supplies $305,337 1.7% $338,618 2.0% $466,904 2.5%
Fuel $134,437 0.7% $147,959 0.9% $183,868 1.0%
Grants & Aids $81,140 0.4% $56,100 0.3% $56,200 0.3%
Capital Outlay $674,284 3.7% $12,000 0.1% $484,000 2.6%
Approp to Fund $237,280 1.3% $0 0.0% $0 0.0%
Services $10,745 0.1%($4,027)0.0% $138,467 0.7%
Total Applications $18,339,318 100.0% $16,883,194 100.0% $18,736,477 100.0%
% of
Total
% of
Total
% of
Total
% of
Total
% of
Total
% of
Total
Page | 32 61
GENERAL FUND
Sources and Applications by Function
Original
Actuals Budget Budget
Source FY 20 FY 21 FY 22
Non-Department $17,117,864 93.3% $15,620,992 92.5% $17,517,765 93.5%
Finance $714,854 3.9% $723,958 4.3% $709,337 3.8%
Parks & Recreation $206,836 1.1% $246,844 1.5% $235,554 1.3%
Police $113,728 0.6% $118,600 0.7% $114,440 0.6%
Public Works $99,302 0.5% $98,300 0.6% $66,001 0.4%
Community Development $85,579 0.5% $74,000 0.4% $44,880 0.2%
Approp from Fund $0 0.0%$0 0.0%$0 0.0%
Executive & Legislative $1,150 0.0% $500 0.0% $48,500 0.3%
Total Sources $18,339,313 100.0% $16,883,194 100.0% $18,736,477 100.0%
Original
Actuals Budget Budget
Application FY 20 FY 21 FY 22
Police $6,265,717 34.2% $6,818,796 40.4% $7,454,405 39.8%
Information & General Services $722,145 3.9% $2,161,399 12.8% $2,670,374 14.3%
Parks & Recreation $2,873,338 15.7% $2,058,764 12.2% $2,380,605 12.7%
General Government $2,102,780 11.5% $1,404,361 8.3% $1,048,445 5.6%
Community Development $2,036,574 11.1% $1,449,842 8.6% $1,935,278 10.3%
Finance $1,926,445 10.5% $1,221,249 7.2% $1,357,689 7.2%
Public Works $1,167,961 6.4% $873,004 5.2% $1,113,182 5.9%
Executive & Legislative $711,266 3.9% $617,085 3.7% $612,491 3.3%
Fire $295,812 1.6% $278,694 1.7% $164,008 0.9%
Approp to Fund $237,280 1.3%$0 0.0%$0 0.0%
Total Applications $18,339,318 100.0% $16,883,194 100.0% $18,736,477 100.0%
% of
Total
% of
Total % of Total
% of
Total
% of
Total % of Total
Page | 33 62
GENERAL FUND - SOURCES
Revenues & Transfers - Non-Departmental
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
00 Non-Department
311000 Ad Valorem $5,376,555 $5,869,644 $6,287,782 $6,287,782 $6,635,032
Total Ad Valorem Tax $5,376,555 $5,869,644 $6,287,782 $6,287,782 $6,635,032
314100 Electricity Tax $2,646,870 $2,834,079 $2,430,000 $2,430,000 $2,815,850
314300 Water Utility Tax $394,815 $443,597 $380,000 $380,000 $390,660
314400 Gas Tax $47,290 $47,189 $50,000 $50,000 $47,940
314800 Propane $23,336 $23,293 $23,000 $23,000 $23,460
Total Utility Tax $3,112,311 $3,348,158 $2,883,000 $2,883,000 $3,277,910
315000 Communication Services $1,100,395 $1,162,625 $1,080,000 $1,080,000 $1,100,000
Total Communication Service Tax $1,100,395 $1,162,625 $1,080,000 $1,080,000 $1,100,000
323100 Electricity $2,124,125 $2,137,683 $1,890,000 $1,890,000 $2,080,000
323700 Solid Waste / Commercial $114,351 $133,018 $107,400 $107,400 $124,800
323710 Solid Waste / Residential $50,216 $50,851 $50,858 $50,858 $52,693
323400 Gas $42,453 $41,833 $41,000 $41,000 $42,840
Total Franchise Fee $2,331,145 $2,363,385 $2,089,258 $2,089,258 $2,300,333
331390 Federal Grant - Other Phys. Environ. $209,254 $2,631 $0 $289,294 $0
334390 State Grant - Other Phys. Environ. $8,308 $0 $0 $0 $0
335120 Revenue Sharing $1,376,164 $1,279,152 $1,012,500 $1,012,500 $1,052,480
335140 Mobile Home License Tax $10,060 $9,884 $10,000 $10,000 $8,160
335150 Alcoholic Beverage License $19,596 $11,570 $15,000 $15,000 $12,240
335180 Gov't Half Cent Sales Tax $2,559,096 $2,475,130 $1,875,000 $1,875,000 $2,661,360
Total Intergovernment $4,182,478 $3,778,367 $2,912,500 $3,201,794 $3,734,240
339000 Pymts fr Other Local in Lieu of Taxes $5,000 $5,000 $5,000 $5,000 $5,000
341300 Admin Svc Fees $93,258 $94,437 $94,451 $94,451 $97,450
343945 NSF $80 $0 $0 $0 $0
361100/36130Investment (realized/unrealized)$350,941 $276,060 $75,000 $75,000 $80,000
362000 Misc Rents $0 $461 $1 $150 $0
362100 Cell Tower City Hall $78,616 $80,444 $78,000 $78,000 $82,000
362101 Cell Tower Shore Drive $85,079 $87,043 $85,000 $85,000 $83,500
364100 Auction Proceeds $23,965 $5,212 $15,000 $15,000 $5,000
369301 Settlement Insurance Proceeds $20,325 $20,553 $0 $10,707 $0
369900 Misc Revenue ($9,300) $8,009 $0 $1,288 $0
369910 Motor Fuel Tax Rebate $16,843 $18,981 $16,000 $16,000 $15,300
Total Other $664,807 $596,200 $368,452 $380,596 $368,250
316000 Local Business $150 ($515)$0 $0 $102,000
Other Taxes $150 ($515)$0 $0 $102,000
381201 From 2003 DS $8,650 $0 $0 $0 $0
381410 From Water Sewer Utility $817,900 $0 $0 $0 $0
381411 From Stormwater Utility $165,300 $0 $0 $0 $0
381420 From Development Services $206,950 $0 $0 $0 $0
Total Interfund Transfers In $1,198,800 $0 $0 $0 $0
Total Non-Departmental Sources $17,966,641 $17,117,864 $15,620,992 $15,922,430 $17,517,765
Page | 34 63
GENERAL FUND - SOURCES
Revenues & Transfers - Departmental
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
12 Executive & Legislative
341300 Admin Svc Fees $816 $1,150 $500 $500 $48,500
Total Ad Valorem Tax $816 $1,150 $500 $500 $48,500
13 Finance & Administrative Svcs
13 Finance
316000 Local Business $122,212 $112,965 $77,000 $77,000 $0
341302 Admin Svc Fees - Business License $3,322 $2,347 $3,000 $3,000 $0
369900 Misc Income - Record Searches, etc $50,600 $53,019 $40,000 $40,000 $0
381410 From Water Sewer Utility $570,629 $546,523 $603,958 $603,958 $709,337
Total Utility Tax $746,763 $714,854 $723,958 $723,958 $709,337
15 Community Development
322010 Zoning $11,320 $15,240 $8,000 $8,000 $13,260
322020 Site Plan $9,000 $7,295 $5,000 $5,000 $7,140
322910 Arbor Permits $7,305 $9,585 $2,000 $2,000 $4,080
337300 Grant - Physical Environment $0 $0 $49,000 $49,000 $0
341301 Admin Svc Fees - County Impact $48,867 $50,500 $10,000 $10,000 $20,400
366000 Misc Private Donations $300 $1,000 $0 $0 $0
369301 Settlement Insurance Proceeds$3,256 $1,959$0$0$0
381130 From Solid Waste $23,029 $0 $0 $0 $0
381140 From Arbor $23,663 $0 $0 $0 $0
381160 From TLBD Maint $52,739 $0 $0 $0 $0
381161 From Oak Forest Maint $9,466 $0 $0 $0 $0
381162 From Tuscawilla III $2,627 $0 $0 $0 $0
381261 From TLBD I DS $1,656 $0 $0 $0 $0
Total Community Development $193,228 $85,579 $74,000 $74,000 $44,880
16 Information Services
16 Information & General Services
366000 Misc Private Donations $0 $0 $0 $9,625 $0
369900 Misc Revenue $0 $0 $0 $786 $0
Total Information Services $0 $0 $0 $10,411 $0
21 Police
331200 Federal Grant - Public Safety $9,347 $24,615 $7,200 $7,200 $7,200
341300 Admin Svc Fees $448 $438 $0 $0 $0
342102 Law Enforcement - Code $35,410 $12,124 $14,400 $14,400 $12,240
351500 Traffic $114,993 $64,422 $97,000 $97,000 $95,000
366000 Misc Private Donations $4,000 $0 $0 $0 $0
369900 Misc Revenue $17,021 $12,129 $0 $9,200 $0
Total Police $181,219 $113,728 $118,600 $127,800 $114,440
41 Public Works
344910 ROW Maintenance $66,000 $66,000 $66,000 $66,000 $66,000
344930 Street Lighting $32,332 $33,302 $32,300 $32,300 $1
Total Public Works $98,332 $99,302 $98,300 $98,300 $66,001
72 Parks & Recreation
341300 Admin Svc Fees $0 $15 $0 $0 $0
347201 Civic Center $19,239 $5,895 $12,000 $12,000 $10,000
347202 Pavillion $26,590 $19,946 $23,000 $23,000 $40,000
347203 Fields $32,394 $40,006 $20,000 $20,000 $20,400
347204 Senior Ctr - Pool $27,887 $16,434 $20,000 $20,000 $5,100
347205 Senior Ctr - Annual $13,996 $7,294 $10,000 $10,000 $2,550
347206 Splashpad $174 $0 $300 $300 $200
347207 Dog Park $6,020 $0 $0 $0 $0
347208 Summer Camp $77,706 $0 $75,000 $75,000 $76,500
347209 Programs $3,146 $6,117 $2,500 $2,500 $3,060
347210 League $14,950 $12,150 $9,000 $9,000 $2,700
347211 Partnership League $88,450 $63,052 $75,044 $78,044 $75,044
347400 Community Events $17,025 $8,125 $0 $0 $0
366000 Misc Private Donations $53,717 $21,979 $0 $0 $0
369900 Misc Revenue $2,183 $5,823 $0 $0 $0
Total Parks & Recreation $383,477 $206,836 $246,844 $249,844 $235,554
Total Dep'tal Sources $1,603,835 $1,221,449 $1,262,202 $1,284,813 $1,218,712
TOTAL GENERAL FUND SOURCES $19,570,476 $18,339,313 $16,883,194 $17,207,243 $18,736,477
Page | 35 64
GENERAL FUND - APPLICATIONS
Expenditures & Transfers - Department Specific
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
DIV #DEPARTMENT / DIVISION Actual Actual Budget Budget Budget
Executive
1100 Executive - Commission $124,942 $108,236 $117,112 $117,112 $120,139
1200 Executive - City Manager $334,447 $380,731 $318,751 $318,751 $321,198
1210 Executive - City Clerk $259,764 $222,299 $181,222 $181,222 $171,154
$719,153 $711,266 $617,085 $617,085 $612,491
General Government
1400 General Gov't - Legal Services $224,807 $261,709 $265,420 $265,420 $265,420
1900 General Gov't - General $1,970,669 $1,841,071 $1,138,941 $1,149,648 $783,025
$2,195,476 $2,102,780 $1,404,361 $1,415,068 $1,048,445
Finance
1300 Finance - General $535,348 $519,289 $617,291 $617,291 $648,352
1360 Finance - Utility Billing & Cust Svc $570,629 $546,524 $603,958 $603,958 $709,337
1310 Finance - Human Resources $180,640 $214,347 $0 $0 $0
1920 Finance - Risk Management $502,984 $646,285 $0 $0 $0
$1,789,601 $1,926,445 $1,221,249 $1,221,249 $1,357,689
Information & General Services
1600 Information & General Services - General $683,259 $694,031 $774,020 $919,079 $1,129,364
1910 Information & General Services - City Hall $31,127 $28,114 $26,526 $26,526 $27,363
1315 Information & General Services - Human Resources $0 $0 $308,638 $305,638 $247,031
1925 Information & General Services - Risk Management $0 $0 $605,300 $605,300 $666,008
1935 Information & General Services - Facilities Maintenance $0 $0 $277,413 $280,413 $387,463
7415 Information & General Services - Marketing & Events $0 $0 $169,502 $179,913 $213,145
$714,386 $722,145 $2,161,399 $2,316,869 $2,670,374
Public Works
4100 Public Works - Administration $134,023 $236,431 $95,085 $95,085 $179,523
4110 Public Works - Roads and ROW Maint. $649,430 $522,319 $589,556 $733,791 $663,953
1930 Public Works - Facilities Maintenance $205,720 $224,194 $0 $0 $0
1940 Public Works - Fleet Maintenance $213,325 $185,017 $188,363 $188,363 $269,706
$1,202,498 $1,167,961 $873,004 $1,017,239 $1,113,182
Community Development
1500 Community Development - Administration $133,414 $117,047 $138,475 $138,475 $154,824
1510 Community Development - Long Range Planning $62,415 $69,443 $88,957 $88,957 $73,417
1520 Community Development - Urban Beautification $1,104,322 $1,366,178 $700,783 $700,783 $1,191,944
1530 Community Development - Streetlighting $487,762 $483,906 $521,627 $521,627 $515,093
$1,787,913 $2,036,574 $1,449,842 $1,449,842 $1,935,278
Page | 36 65
GENERAL FUND - APPLICATIONS
Expenditures & Transfers - Department Specific
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
NUMBER DEPARTMENT / DIVISION Actual Actual Budget Budget Budget
Police
2100 Police - Office of the Chief $5,890,748 $5,587,281 $6,049,437 $6,056,987 $6,386,250
2110 Police - Criminal Investigations $21,262 $26,618 $31,015 $31,015 $85,765
2120 Police - Community Services $11,131 $12,706 $13,665 $13,665 $12,665
2130 Police - Operations $107,099 $93,474 $111,630 $113,280 $215,080
2135 Police - Special Operations $6,351 $4,567 $0 $0 $0
2140 Police - Support Services $562,451 $531,573 $603,869 $603,869 $743,915
2150 Police - Code Enforcement $5,686 $9,498 $9,180 $9,180 $10,730
$6,604,728 $6,265,717 $6,818,796 $6,827,996 $7,454,405
Fire
2200 Fire - Operations $241,419 $295,812 $278,694 $278,694 $164,008
$241,419 $295,812 $278,694 $278,694 $164,008
P & R - Operations
7200 P & R - Administration $210,877 $214,160 $226,031 $226,031 $376,746
7210 P & R - Athletics $1,173 $2,879 $2,906 $2,906 $0
7220 P & R - Athletics - Partnerships $21,673 $6,086 $5,800 $15,186 $4,200
7230 P & R - Parks & Grounds $3,174,152 $2,134,823 $1,386,548 $1,358,082 $1,567,415
7240 P & R - Programs $247,323 $173,957 $115,301 $115,301 $109,726
7250 P & R - Seniors $408,227 $305,505 $322,178 $345,695 $322,518
7400 P & R - Community Events $68,192 $35,928 $0 $0 $0
$4,131,617 $2,873,338 $2,058,764 $2,063,201 $2,380,605
$19,386,791 $18,102,038 $16,883,194 $17,207,243 $18,736,477
FUND BALANCE - October 1 $8,514,427 $8,698,112 $8,824,620 $8,935,387 $8,935,387
Appropriation TO (FROM) Fund Balance $183,685 $237,275 $0 $0 $0
FUND BALANCE - September 30 $8,698,112 $8,935,387 $8,824,620 $8,935,387 $8,935,387
TOTAL GENERAL FUND APPLICATIONS
Page | 37 66
GENERAL FUND - EXECUTIVE & LEGISLATIVE OVERVIEW
All Divisions
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
EXPENDITURES Actual Actual Budget Budget Budget
Personal Services $651,206 $674,421 $555,658 $555,658 $537,974
Operating Expenses $66,753 $36,845 $61,427 $61,427 $74,517
Transfers $0$0$0$0$0
Capital Outlay $1,194 $0 $0 $0 $0
TOTAL EXPENDITURES $719,153 $711,266 $617,085 $617,085 $612,491
City Manager - 1200
City Manager 1 1 1 1
Administrative Assistant 1 1 1 1
222 2
City Clerk - 1210
City Clerk 111 1
City Clerk Assistant 2 2 2 1
Total 3 3 3 2
TOTAL FULL-TIME PERSONNEL 5 5 5 4
Commission - Non-employee - 1100
Commissioners 5 5 5 5
Mayor 111 1
TOTAL 6 6 6 6
TOTAL NON-EMPLOYEE 6 6 6 6
Page | 38 67
GENERAL FUND - EXECUTIVE & LEGISLATIVE SUMMARY
All Divisions
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $389,522 $397,987 $322,650 $322,650 $317,286
510110 Base Wage - Mayor/Commission $74,400 $75,330 $74,400 $74,400 $74,400
510140 Overtime $3,187 $2,739 $7,211 $7,211 $4,554
520200 FICA $33,317 $34,655 $26,771 $26,771 $28,467
520220 Pension DB $95,226 $94,483 $55,278 $55,278 $59,145
520225 Pension DC $5,253 $7,694 $6,257 $6,257 $7,926
520230 Health Insurance $49,750 $61,034 $62,307 $62,307 $45,462
520240 Workers' Comp $551 $499 $784 $784 $734
Total Payroll $651,206 $674,421 $555,658 $555,658 $537,974
530310 Professional $5,332 $1,000 $4,100 $4,100 $11,100
530314 Consulting $3,991 $0 $0 $0 $0
530315 Pre/Post Employment $125 $0 $0 $0 $0
530341 Other Svcs - Contract / Admin $2,446 $925 $2,600 $2,600 $3,200
530411 Communication - Phone $5,880 $5,240 $5,880 $5,880 $7,800
550510 Office $1,214 $473 $776 $776 $940
550520 Operating $1,184 $1,638 $660 $660 $1,810
550525 Operating - Small Tools $233 $1,084 $100 $100 $100
555400 Travel & Per Diem $6,987 $3,139 $12,263 $12,263 $13,038
555401 Automobile Allowance $1,869 $0 $0 $0 $0
555420 Postage / Freight $370 $343 $479 $479 $628
555470 Printing / Binding $751 $71 $750 $750 $1,250
555480 Promotional / Advertising $13,110 $3,458 $6,645 $6,645 $8,520
555540 Dues/Reg/Pub $17,051 $12,057 $16,774 $16,774 $15,631
555550 Training $70 $1,277 $2,800 $2,800 $2,800
555551 Educational Incentive $0 $0 $1,500 $1,500 $1,500
580820 Grants/Aids - Econ Dev $6,140 $6,140 $6,100 $6,100 $6,200
Total Operating $66,753 $36,845 $61,427 $61,427 $74,517
560643 Mach & Equip - Furn/Office $1,194 $0 $0 $0 $0
Total Capital $1,194 $0 $0 $0 $0
TOTAL EXECUTIVE/LEGISLATIVE $719,153 $711,266 $617,085 $617,085 $612,491
Page | 39 68
Executive & Legislative 12
Commission 1100
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510110 Base Wage - Mayor/Commission $74,400 $75,330 $74,400 $74,400 $74,400
520200 FICA $5,692 $5,763 $5,692 $5,692 $5,692
520240 Workers' Comp $86 $80 $151 $151 $148
Total Payroll $80,178 $81,173 $80,243 $80,243 $80,240
530314 Consulting $3,991 $0 $0 $0 $0
530411 Communication - Phone $3,840 $3,840 $3,840 $3,840 $5,760
550520 Operating $603 $1,071 $160 $160 $750
550525 Operating - Small Tools $0 $700 $0 $0 $0
555400 Travel & Per Diem $6,987 $3,119 $9,195 $9,195 $10,030
555470 Printing / Binding $751 $71 $750 $750 $1,250
555480 Promotional / Advertising $6,942 $1,453 $3,330 $3,330 $3,655
555540 Dues/Reg/Pub $14,316 $10,669 $13,494 $13,494 $12,254
580820 Grants/Aids - Economic Dev $6,140 $6,140 $6,100 $6,100 $6,200
Total Operating $43,570 $27,063 $36,869 $36,869 $39,899
560643 Mach & Equip - Furn/Office $1,194 $0 $0 $0 $0
Total Capital $1,194 $0 $0 $0 $0
TOTAL $124,942 $108,236 $117,112 $117,112 $120,139
Page | 40 69
Executive & Legislative 12
City Manager 1200
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $229,256 $257,661 $196,998 $196,998 $215,141
510140 Overtime $1,459 $904 $2,591 $2,591 $1,053
520200 FICA $15,594 $18,238 $13,280 $13,280 $14,579
520220 Pension DB $57,977 $57,751 $55,278 $55,278 $59,145
520225 Pension DC $3,074 $3,972 $2,594 $2,594 $0
520230 Health Insurance $21,769 $38,805 $42,195 $42,195 $25,070
520240 Workers' Comp $282 $268 $382 $382 $392
Total Payroll $329,411 $377,599 $313,318 $313,318 $315,380
530411 Communication - Phone $1,080 $1,240 $1,080 $1,080 $1,080
550510 Office $538 $378 $325 $325 $500
550520 Operating $555 $489 $500 $500 $560
550525 Operating - Small Tools $233 $140 $100 $100 $100
555400 Travel & Per Diem $0 $20 $608 $608 $608
555401 Automobile Allowance $1,869 $0 $0 $0 $0
555420 Postage / Freight $157 $17 $50 $50 $200
555540 Dues/Reg/Pub $534 $50 $1,770 $1,770 $1,770
555550 Training $70 $798 $1,000 $1,000 $1,000
Total Operating $5,036 $3,132 $5,433 $5,433 $5,818
Total Capital $0 $0 $0 $0 $0
TOTAL $334,447 $380,731 $318,751 $318,751 $321,198
Page | 41 70
Executive & Legislative 12
City Clerk 1210
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $160,266 $140,326 $125,652 $125,652 $102,145
510140 Overtime $1,728 $1,835 $4,620 $4,620 $3,501
520200 FICA $12,031 $10,654 $7,799 $7,799 $8,196
520220 Pension DB $37,249 $36,732 $0 $0 $0
520225 Pension DC $2,179 $3,722 $3,663 $3,663 $7,926
520230 Health Insurance $27,981 $22,229 $20,112 $20,112 $20,392
520240 Workers' Comp $183 $151 $251 $251 $194
Total Payroll $241,617 $215,649 $162,097 $162,097 $142,354
530310 Professional $5,332 $1,000 $4,100 $4,100 $11,100
530315 Pre/Post Employment $125 $0 $0 $0 $0
530341 Other Svcs - Contract / Admin $2,446 $925 $2,600 $2,600 $3,200
530411 Communication - Phone $960 $160 $960 $960 $960
550510 Office $676 $95 $451 $451 $440
550520 Operating $26 $78 $0 $0 $500
550525 Operating - Small Tools $0 $244 $0 $0 $0
555400 Travel & Per Diem $0 $0 $2,460 $2,460 $2,400
555420 Postage / Freight $213 $326 $429 $429 $428
555480 Promotional / Advertising $6,168 $2,005 $3,315 $3,315 $4,865
555540 Dues/Reg/Pub $2,201 $1,338 $1,510 $1,510 $1,607
555550 Training $0 $479 $1,800 $1,800 $1,800
555551 Educational Incentive $0 $0 $1,500 $1,500 $1,500
Total Operating $18,147 $6,650 $19,125 $19,125 $28,800
Total Capital $0 $0 $0 $0 $0
TOTAL $259,764 $222,299 $181,222 $181,222 $171,154
Page | 42 71
GENERAL FUND - GENERAL GOVERNMENT OVERVIEW
All Divisions
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
EXPENDITURES Actual Actual Budget Budget Budget
Personal Services $379,355 $691,276 $718,956 $752,756 $246,731
Operating Expenses $333,257 ($818,496) ($544,595) ($578,395) ($478,287)
Transfers $1,480,000 $2,230,000 $1,230,000 $1,230,000 $1,280,001
Capital Outlay $2,864 $0 $0 $10,707 $0
TOTAL EXPENDITURES $2,195,476 $2,102,780 $1,404,361 $1,415,068 $1,048,445
Page | 43 72
GENERAL FUND - GENERAL GOVERNMENT SUMMARY
All Divisions
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
520220 Pension DB $379,355 $691,276 $718,956 $752,756 $246,731
Total Payroll $379,355 $691,276 $718,956 $752,756 $246,731
530311 Legal $218,607 $254,609 $253,920 $253,920 $253,920
530312 Financial $6,200 $3,110 $6,500 $6,500 $6,500
530313 Labor Relations $0 $3,990 $5,000 $5,000 $5,000
530314 Consulting $10,626 $25,916 $25,000 $25,000 $25,000
530340 Other Svcs $1,056 $1,362 $800 $800 $800
530341 Other Svcs - Contract / Admin $0 ($1,190,150) ($1,190,150) ($1,190,150) ($1,190,150)
530342 Other Svcs - Maint / Licenses $594 $414 $0 $0 $0
530343 Other Svcs - Banking $17,878 $6,841 $7,060 $7,060 $7,060
550525 Operating - Small Tools $2,996 $0 $0 $0 $0
555440 Rent / Lease $300 $300 $475 $475 $475
580820 Grants/Aids - Private $75,000 $75,000 $50,000 $50,000 $50,000
599100 Contingency $0 $112 $296,800 $263,000 $363,108
Total Operating $333,257 ($818,496) ($544,595) ($578,395) ($478,287)
591202 To 1999 Debt Service $1,280,000 $1,290,000 $1,230,000 $1,230,000 $1,280,001
591305 To Excellence in Customer Service $200,000 $300,000 $0 $0 $0
591410 To Water Sewer Utility $0 $250,000 $0 $0 $0
591411 To Stormwater $0 $390,000 $0 $0 $0
$1,480,000 $2,230,000 $1,230,000 $1,230,000 $1,280,001
560641 Mach & Equip - Vehicles $0 $0 $0 $10,707 $0
560643 Mach & Equip - Furn/Office $2,864 $0 $0 $0 $0
Total Capital $2,864 $0 $0 $10,707 $0
TOTAL GENERAL GOVERNMENT $2,195,476 $2,102,780 $1,404,361 $1,415,068 $1,048,445
Page | 44 73
General Government 19
Legal Services 1400
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530311 Legal $218,607 $254,609 $253,920 $253,920 $253,920
530312 Financial $6,200 $3,110 $6,500 $6,500 $6,500
530313 Labor Relations $0 $3,990 $5,000 $5,000 $5,000
Total Operating $224,807 $261,709 $265,420 $265,420 $265,420
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $224,807 $261,709 $265,420 $265,420 $265,420
Page | 45 74
General Government 19
General Government 1900
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
520220 Pension DB $379,355 $691,276 $718,956 $752,756 $246,731
Total Payroll $379,355 $691,276 $718,956 $752,756 $246,731
530314 Consulting $10,626 $25,916 $25,000 $25,000 $25,000
530340 Other Svcs $1,056 $1,362 $800 $800 $800
530341 Other Svcs - Contract / Admin $0 ($1,190,150) ($1,190,150) ($1,190,150) ($1,190,150)
530342 Other Svcs - Maint / Licenses $594 $414 $0 $0 $0
530343 Other Svcs - Banking $17,878 $6,841 $7,060 $7,060 $7,060
550525 Operating - Small Tools $2,996 $0 $0 $0 $0
555440 Rent / Lease $300 $300 $475 $475 $475
580820 Grants/Aids - Private $75,000 $75,000 $50,000 $50,000 $50,000
599100 Contingency (incl sick-leave buy-back $0 $112 $296,800 $263,000 $363,108
Total Operating $108,450 ($1,080,205)($810,015) ($843,815) ($743,707)
591202 To 1999 Debt Service $1,280,000 $1,290,000 $1,230,000 $1,230,000 $1,280,001
591305 To Excellence in Customer Service $200,000 $300,000 $0 $0 $0
591410 To Water Sewer Utility $0 $250,000 $0 $0 $0
591411 To Stormwater $0 $390,000 $0 $0 $0
Total Transfers $1,480,000 $2,230,000 $1,230,000 $1,230,000 $1,280,001
560641 Mach & Equip - Vehicles $0 $0 $0 $10,707 $0
560643 Mach & Equip - Furn/Office $2,864 $0 $0 $0 $0
Total Capital $2,864 $0 $0 $10,707 $0
TOTAL $1,970,669 $1,841,071 $1,138,941 $1,149,648 $783,025
Page | 46 75
GENERAL FUND - FINANCE OVERIVEW
All Divisions
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
EXPENDITURES Actual Actual Budget Budget Budget
Personal Services $1,091,367 $1,067,011 $1,020,572 $1,020,572 $1,128,776
Operating Expenses $687,530 $858,115 $200,677 $200,677 $210,913
Transfers $0 $0 $0 $0 $0
Capital Outlay $10,704 $1,319 $0 $0 $18,000
TOTAL EXPENDITURES $1,789,601 $1,926,445 $1,221,249 $1,221,249 $1,357,689
General - 1300
Finance Director 111 1
Asst. Finance Director 1
Controller 111
Budget Manager 111 1
Internal Auditor 11
Accountant 221 2
Business Analyst 323 2
Financial Analyst 1
AP Coordinator 111 1
Total 9 9 9 9
Human Resources - 1310
Claims & Risk Specialist 11
HR Generalist 1
Total 2 1 0 0
Utility Billing - 1360
Utility Services Manager 1
Customer Service Manger 111 1
Assistant Manager 11
Billing & Meter Reader Supervisor 111 1
Billing Specialist 1
Customer Service Rep 2
Collections Specialist 111
Total 3 44 6
TOTAL FULL-TIME PERSONNEL 14 14 13 15
General - Part-Time - 1300
Data Entry Clerk 0.25
Total 0.25 0.00 0.00 0.00
Utility Billing - Part-Time - 1360
Customer Service Rep 5.80 5.80 5.80 4.35
Total 5.80 5.80 5.80 4.35
TOTAL PART-TIME PERSONNEL 6.05 5.80 5.80 4.35
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
Page | 47 76
GENERAL FUND - FINANCE SUMMARY
All Divisions
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $785,198 $767,738 $744,103 $744,103 $850,838
510140 Overtime $16,284 $12,102 $11,699 $11,699 $9,474
510900 Reimbursements $0 ($8)$0 $0 $0
520200 FICA $59,354 $56,557 $56,937 $56,937 $66,109
520220 Pension DB $93,915 $99,705 $62,316 $62,316 $0
520225 Pension DC $21,545 $24,976 $29,752 $29,752 $53,016
520230 Health Insurance $105,114 $101,401 $114,321 $114,321 $147,781
520240 Workers' Comp $954 $825 $1,444 $1,444 $1,558
520250 Unemployment $9,003 $3,715 $0 $0 $0
Total Payroll $1,091,367 $1,067,011 $1,020,572 $1,020,572 $1,128,776
530312 Financial $17,500 $18,958 $17,500 $17,500 $17,500
530314 Consulting $0 $0 $5,000 $5,000 $5,000
530315 Pre/Post Employment $1,424 $1,072 $660 $660 $760
530320 Accounting / Auditing $42,000 $42,500 $43,500 $43,500 $43,500
530340 Other Svcs $889 $522 $1,000 $1,000 $1,000
530341 Other Svcs - Contract / Admin $22,255 $39,719 $24,360 $24,360 $24,360
530342 Other Svcs - Maint / Licenses $2,970 $5,091 $5,100 $5,100 $5,100
530411 Communication - Phone $5,937 $5,236 $4,596 $4,596 $5,556
550510 Office $4,817 $4,622 $5,600 $5,600 $6,100
550520 Operating $1,583 $1,448 $1,000 $1,000 $1,100
550525 Operating - Small Tools $972 $3,083 $1,000 $1,000 $2,500
550526 Operating - Software $96 $0 $0 $0 $0
550527 Operating - Apparel $0 $3,073 $805 $805 $920
555400 Travel & Per Diem $164 $0 $1,200 $1,200 $1,200
555420 Postage / Freight $68,405 $70,104 $79,041 $79,041 $84,805
555450 Insurance $437,086 $533,632 $0 $0 $0
555451 Insurance - Settlements $56,686 $108,938 $0 $0 $0
555470 Printing / Binding $1,435 ($167) $2,000 $2,000 $2,000
555480 Promotional / Advertising $8,812 $3,927 $2,900 $2,900 $2,712
555481 Promo - Employee Relations $5,534 $1,480 $0 $0 $0
555540 Dues/Reg/Pub $2,744 $1,722 $1,415 $1,415 $1,500
555550 Training $4,721 $12,105 $4,000 $4,000 $5,300
555551 Educational Incentive $1,500 $1,050 $0 $0 $0
Total Operating $687,530 $858,115 $200,677 $200,677 $210,913
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $4,741 $0 $0 $0 $0
560643 Mach & Equip - Furn/Office $5,963 $1,319 $0 $0 $0
560650 Construction In Progress $0 $0 $0 $0 $18,000
Total Capital $10,704 $1,319 $0 $0 $18,000
TOTAL FINANCE $1,789,601 $1,926,445 $1,221,249 $1,221,249 $1,357,689
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
Page | 48 77
Finance 13
Finance - General 1300
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $323,482 $312,062 $383,838 $383,838 $429,891
510140 Overtime $1,750 $1,919 $6,399 $6,399 $8,499
510900 Reimbursements $0 ($8) $0 $0 $0
520200 FICA $23,411 $21,462 $29,369 $29,369 $33,822
520220 Pension DB $63,504 $63,160 $57,793 $57,793 $0
520225 Pension DC $8,853 $11,794 $15,123 $15,123 $31,859
520230 Health Insurance $59,376 $56,244 $72,191 $72,191 $88,354
520240 Workers' Comp $393 $338 $745 $745 $795
Total Payroll $480,769 $466,971 $565,458 $565,458 $593,220
530312 Financial $17,500 $18,958 $17,500 $17,500 $17,500
530315 Pre/Post Employment $634 $549 $60 $60 $160
530320 Accounting / Auditing $21,000 $21,250 $21,750 $21,750 $21,750
530411 Communication - Phone $422 $31 $0 $0 $720
550510 Office $2,372 $2,408 $2,300 $2,300 $2,600
550520 Operating $403 $410 $500 $500 $500
550525 Operating - Small Tools $240 $57 $0 $0 $0
555400 Travel & Per Diem $20 $0 $1,200 $1,200 $1,200
555420 Postage / Freight $1,655 $2,808 $2,408 $2,408 $3,190
555480 Promotional / Advertising $1,332 $1,237 $1,400 $1,400 $1,212
555540 Dues/Reg/Pub $1,279 $950 $1,415 $1,415 $1,500
555550 Training $259 $1,291 $3,300 $3,300 $4,800
555551 Educational Incentive $1,500 $1,050 $0 $0 $0
Total Operating $48,616 $50,999 $51,833 $51,833 $55,132
560643 Mach & Equip - Furn/Office $5,963 $1,319 $0 $0 $0
Total Capital $5,963 $1,319 $0 $0 $0
TOTAL $535,348 $519,289 $617,291 $617,291 $648,352
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
Page | 49 78
Finance 13
Human Resources 1310
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $109,227 $117,287 $0 $0 $0
510140 Overtime $1,464 $789 $0 $0 $0
520200 FICA $8,338 $8,811 $0 $0 $0
520220 Pension DB $25,059 $31,129 $0 $0 $0
520225 Pension DC $1,434 $458 $0 $0 $0
520230 Health Insurance $14,620 $17,950 $0 $0 $0
520240 Workers' Comp $121 $125 $0 $0 $0
Total Payroll $160,263 $176,549 $0 $0 $0
530315 Pre/Post Employment $37 $0 $0 $0 $0
530341 Other Svcs - Contract / Admin $0 $18,341 $0 $0 $0
530411 Communication - Phone $780 $696 $0 $0 $0
550510 Office $834 $470 $0 $0 $0
550520 Operating $55 $489 $0 $0 $0
550525 Operating - Small Tools $65 $0 $0 $0 $0
550526 Operating - Software $96 $0 $0 $0 $0
550527 Operating - Apparel $0 $2,250 $0 $0 $0
555400 Travel & Per Diem $15 $0 $0 $0 $0
555420 Postage / Freight $168 $135 $0 $0 $0
555470 Printing / Binding $0 $76 $0 $0 $0
555480 Promotional / Advertising $7,480 $2,690 $0 $0 $0
555481 Promo - Employee Relations $5,534 $1,480 $0 $0 $0
555540 Dues/Reg/Pub $1,465 $772 $0 $0 $0
555550 Training $3,848 $10,399 $0 $0 $0
Total Operating $20,377 $37,798 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $180,640 $214,347 $0 $0 $0
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
Page | 50 79
Finance 13
Utility Billing 1360
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $352,489 $338,389 $360,265 $360,265 $420,947
510140 Overtime $13,070 $9,394 $5,300 $5,300 $975
520200 FICA $27,605 $26,284 $27,568 $27,568 $32,287
520220 Pension DB $5,352 $5,416 $4,523 $4,523 $0
520225 Pension DC $11,258 $12,724 $14,629 $14,629 $21,157
520230 Health Insurance $31,118 $27,207 $42,130 $42,130 $59,427
520240 Workers' Comp $440 $362 $699 $699 $763
Total Payroll $441,332 $419,776 $455,114 $455,114 $535,556
530314 Consulting $0 $0 $5,000 $5,000 $5,000
530315 Pre/Post Employment $753 $523 $600 $600 $600
530320 Accounting / Auditing $21,000 $21,250 $21,750 $21,750 $21,750
530340 Other Svcs $889 $522 $1,000 $1,000 $1,000
530341 Other Svcs - Contract / Admin $22,255 $21,378 $24,360 $24,360 $24,360
530342 Other Svcs - Maint / Licenses $2,970 $5,091 $5,100 $5,100 $5,100
530411 Communication - Phone $4,735 $4,509 $4,596 $4,596 $4,836
550510 Office $1,611 $1,744 $3,300 $3,300 $3,500
550520 Operating $1,125 $549 $500 $500 $600
550525 Operating - Small Tools $667 $3,026 $1,000 $1,000 $2,500
550527 Operating - Apparel $0 $823 $805 $805 $920
555400 Travel & Per Diem $129 $0 $0 $0 $0
555420 Postage / Freight $66,582 $67,161 $76,633 $76,633 $81,615
555470 Printing / Binding $1,435 ($243) $2,000 $2,000 $2,000
555480 Promotional / Advertising $0 $0 $1,500 $1,500 $1,500
555550 Training $405 $415 $700 $700 $500
Total Operating $124,556 $126,748 $148,844 $148,844 $155,781
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $4,741 $0 $0 $0 $0
560650 Construction In Progress $0 $0 $0 $0 $18,000
Total Capital $4,741 $0 $0 $0 $18,000
TOTAL $570,629 $546,524 $603,958 $603,958 $709,337
Page | 51 80
Finance 13
Risk Management 1920
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
520250 Unemployment $9,003 $3,715 $0 $0 $0
Total Payroll $9,003 $3,715 $0 $0 $0
555450 Insurance $437,086 $533,632 $0 $0 $0
555451 Insurance - Settlements $56,686 $108,938 $0 $0 $0
555550 Training $209 $0 $0 $0 $0
Total Operating $493,981 $642,570 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $502,984 $646,285 $0 $0 $0
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
Page | 52 81
GENERAL FUND - INFORMATION & GENERAL SERVICES OVERVIEW
All Divisions
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
EXPENDITURES Actual Actual Budget Budget Budget
Personal Services $209,468 $225,652 $764,383 $761,383 $969,849
Operating Expenses $491,139 $480,312 $1,397,016 $1,456,627 $1,500,525
Transfers $0 $0 $0 $0 $0
Capital Outlay $13,779 $16,181 $0 $98,859 $200,000
TOTAL EXPENDITURES $714,386 $722,145 $2,161,399 $2,316,869 $2,670,374
Information Services - 1600
Shared Services Director 11 1
IT Manager 111 1
GIS Analyst 11
Application Specialist 111 2
Marketing Coordinator 11
Records Liaison 111
Total 4 5 5 5
Human Resources - 1315
Claims & Risk Specialist 11
Payroll/Benefits Coordinator 11
Total 0 0 2 2
Facilities Maintenance - 1935
Facilities Foreman 1 1
Building Service Coordinator 1 1
Maintenance Worker 2
Total 0 0 2 4
Marketing and Events - 7415
Marketing and Events Manager 1 1
Events Coordinator 1 1
Total 0 0 2 2
TOTAL FULL-TIME PERSONNEL 4 5 11 13
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and
General Services Department. Marketing and Events was established as a new division in this department.
Page | 53 82
GENERAL FUND - INFORMATION AND GENERAL SERVICES SUMMARY
All Divisions
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $154,622 $167,604 $519,616 $516,616 $650,851
510140 Overtime $7,333 $1,409 $13,166 $13,166 $26,450
520200 FICA $12,274 $13,433 $40,774 $40,774 $52,555
520220 Pension DB $0 $6,226 $35,283 $35,283 $20,805
520225 Pension DC $6,149 $8,514 $26,509 $26,509 $48,644
520230 Health Insurance $28,902 $28,283 $114,213 $114,213 $153,989
520240 Workers' Comp $188 $183 $4,822 $4,822 $6,555
520250 Unemployment $0 $0 $10,000 $10,000 $10,000
Total Payroll $209,468 $225,652 $764,383 $761,383 $969,849
530315 Pre/Post Employment $112 $125 $160 $160 $160
530341 Other Svcs - Contract / Admin $196,500 $166,100 $229,448 $229,448 $229,948
530342 Other Svcs - Maint / Licenses $206,988 $233,548 $251,200 $300,400 $322,833
530411 Communication - Phone $28,736 $30,472 $28,944 $28,944 $28,556
540430 Utilities $0 $0 $37,800 $37,800 $37,800
545100 R&M Buildings $0 $0 $30,000 $23,000 $30,000
545110 R&M Bldgs - City Hall $5,221 $754 $38,610 $41,610 $38,610
545270 R&M Infra - Grounds $0 $0 $16,304 $16,304 $16,509
545310 R&M M&E - Vehicles $0 $0 $450 $450 $450
550522 Operating - Tires / Filters $0 $0 $300 $300 $300
550510 Office $3,067 $2,107 $3,300 $3,300 $3,600
550520 Operating $312 $219 $4,216 $26,751 $39,498
550523 Operating - Janitorial $0 $0 $2,900 $4,900 $3,300
550525 Operating - Small Tools $28,547 $37,261 $72,080 $76,180 $7,350
550526 Operating - Software $588 $533 $0 $0 $0
550527 Operating - Apparel $0 $0 $2,996 $2,996 $6,190
552000 Fuel $37 $0 $3,050 $3,050 $4,050
555400 Travel & Per Diem $325 $0 $2,200 $100 $2,100
555420 Postage / Freight $5 $0 $250 $250 $50
555441 Rent / Lease - Copy Machine $6,379 $8,062 $8,616 $8,616 $8,880
555450 Insurance $0 $0 $543,300 $543,300 $604,008
555451 Insurance - Settlements $0 $0 $52,000 $52,000 $52,000
555470 Printing / Binding $452 $133 $900 $1,900 $825
555480 Promotional / Advertising $2,820 $80 $46,664 $33,540 $31,500
555481 Promo - Employee Relations $0 $0 $5,500 $5,500 $5,000
555540 Dues/Reg/Pub $0 $119 $848 $848 $1,660
555550 Training $9,740 $799 $14,980 $14,980 $25,348
555551 Educational Incentive $1,310 $0 $0 $0 $0
Total Operating $491,139 $480,312 $1,397,016 $1,456,627 $1,500,525
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $0 $3,000 $0
560642 Mach & Equip - Data Proc $2,950 $1,443 $0 $95,859 $100,000
560680 Intangibles $10,829 $14,738 $0 $0 $100,000
Total Capital $13,779 $16,181 $0 $98,859 $200,000
TOTAL INFO SVCS $714,386 $722,145 $2,161,399 $2,316,869 $2,670,374
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
Page | 54 83
INFORMATION & GENERAL SERVICES 16
Human Resources 1315
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $0 $0 $178,850 $175,850 $136,959
510140 Overtime $0 $0 $4,575 $4,575 $2,250
520200 FICA $0 $0 $14,037 $14,037 $10,855
520220 Pension DB $0 $0 $29,402 $29,402 $13,870
520225 Pension DC $0 $0 $5,996 $5,996 $7,336
520230 Health Insurance $0 $0 $36,671 $36,671 $24,646
520240 Workers' Comp $0 $0 $351 $351 $253
Total Payroll $0 $0 $269,882 $266,882 $196,169
530315 Pre/Post Employment $0 $0 $60 $60 $60
530341 Other Svcs - Contract / Admin $0 $0 $21,800 $21,800 $22,450
530411 Communication - Phone $0 $0 $960 $960 $704
550510 Office $0 $0 $0 $0 $300
550520 Operating $0 $0 $1,486 $1,486 $3,150
550527 Operating - Apparel $0 $0 $1,500 $1,500 $2,650
555400 Travel & Per Diem $0 $0 $100 $100 $0
555420 Postage / Freight $0 $0 $250 $250 $0
555480 Promotional / Advertising $0 $0 $700 $700 $1,500
555481 Promo - Employee Relations $0 $0 $5,500 $5,500 $5,000
555540 Dues/Reg/Pub $0 $0 $700 $700 $0
555550 Training $0 $0 $5,700 $5,700 $15,048
Total Operating $0 $0 $38,756 $38,756 $50,862
Total Capital $0 $0 $0 $0 $0
TOTAL $0 $0 $308,638 $305,638 $247,031
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
Page | 55 84
INFORMATION & GENERAL SERVICES 16
IS General 1600
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $154,622 $167,604 $161,282 $161,282 $267,640
510140 Overtime $7,333 $1,409 $6,591 $6,591 $9,099
520200 FICA $12,274 $13,433 $12,848 $12,848 $21,573
520220 Pension DB $0 $6,226 $5,881 $5,881 $6,935
520225 Pension DC $6,149 $8,514 $8,775 $8,775 $19,205
520230 Health Insurance $28,902 $28,283 $38,696 $38,696 $54,496
520240 Workers' Comp $188 $183 $323 $323 $504
Total Payroll $209,468 $225,652 $234,396 $234,396 $379,452
530315 Pre/Post Employment $112 $125 $0 $0 $0
530341 Other Svcs - Contract / Admin $196,500 $166,100 $193,200 $193,200 $198,000
530342 Other Svcs - Maint / Licenses $205,620 $232,833 $250,390 $299,590 $321,450
530411 Communication - Phone $12,969 $13,909 $14,304 $14,304 $14,212
550510 Office $712 $87 $600 $600 $600
550520 Operating $312 $219 $0 $0 $0
550525 Operating - Small Tools $28,547 $37,261 $69,650 $71,750 $4,900
550526 Operating - Software $588 $533 $0 $0 $0
555400 Travel & Per Diem $325 $0 $2,100 $0 $2,100
555420 Postage / Freight $5 $0 $0 $0 $50
555470 Printing / Binding $452 $133 $100 $100 $100
555480 Promotional / Advertising $2,820 $80 $0 $0 $0
555540 Dues/Reg/Pub $0 $119 $0 $0 $200
555550 Training $9,740 $799 $9,280 $9,280 $8,300
555551 Educational Incentive $1,310 $0 $0 $0 $0
Total Operating $460,012 $452,198 $539,624 $588,824 $549,912
Total Transfers $0 $0 $0 $0 $0
560642 Mach & Equip - Data Proc $2,950 $1,443 $0 $95,859 $100,000
560680 Intangibles $10,829 $14,738 $0 $0 $100,000
Total Capital $13,779 $16,181 $0 $95,859 $200,000
TOTAL $683,259 $694,031 $774,020 $919,079 $1,129,364
Page | 56 85
INFORMATION & GENERAL SERVICES 16
IS City Hall 1910
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530342 Other Svcs - Maint / Licenses $1,368 $715 $810 $810 $1,383
530411 Communication - Phone $15,767 $16,563 $13,200 $13,200 $13,200
545110 R&M Bldgs - City Hall $5,221 $754 $1,000 $1,000 $1,000
550510 Office $2,355 $2,020 $2,700 $2,700 $2,700
550520 Operating $0 $0 $200 $200 $200
552000 Fuel $37 $0 $0 $0 $0
555441 Rent / Lease - Copy Machine $6,379 $8,062 $8,616 $8,616 $8,880
Total Operating $31,127 $28,114 $26,526 $26,526 $27,363
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $31,127 $28,114 $26,526 $26,526 $27,363
Page | 57 86
INFORMATION & GENERAL SERVICES 16
Risk Management 1925
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
520250 Unemployment $0 $0 $10,000 $10,000 $10,000
Total Payroll $0 $0 $10,000 $10,000 $10,000
555450 Insurance $0 $0 $543,300 $543,300 $604,008
555451 Insurance - Settlements $0 $0 $52,000 $52,000 $52,000
Total Operating $0 $0 $595,300 $595,300 $656,008
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $0 $0 $605,300 $605,300 $666,008
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
Page | 58 87
INFORMATION & GENERAL SERVICES 16
Facilities Maintenance 1935
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $0 $0 $92,685 $92,685 $150,572
510140 Overtime $0 $0 $0 $0 $11,100
520200 FICA $0 $0 $7,092 $7,092 $12,488
520225 Pension DC $0 $0 $5,961 $5,961 $14,626
520230 Health Insurance $0 $0 $20,940 $20,940 $47,604
520240 Workers' Comp $0 $0 $3,977 $3,977 $5,616
Total Payroll $0 $0 $130,655 $130,655 $242,006
530315 Pre/Post Employment $0 $0 $100 $100 $100
530341 Other Svcs - Contract / Admin $0 $0 $14,448 $14,448 $9,498
540430 Utilities $0 $0 $37,800 $37,800 $37,800
545100 R&M Buildings $0 $0 $30,000 $23,000 $30,000
545110 R&M Bldgs - City Hall $0 $0 $37,610 $40,610 $37,610
545270 R&M Infra - Grounds $0 $0 $16,304 $16,304 $16,509
545310 R&M M&E - Vehicles $0 $0 $450 $450 $450
550522 Operating - Tires / Filters $0 $0 $300 $300 $300
550523 Operating - Janitorial $0 $0 $2,900 $4,900 $3,300
550525 Operating - Small Tools $0 $0 $2,300 $4,300 $2,300
550527 Operating - Apparel $0 $0 $1,496 $1,496 $3,540
552000 Fuel $0 $0 $3,050 $3,050 $4,050
Total Operating $0 $0 $146,758 $146,758 $145,457
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $0 $3,000 $0
Total Capital $0 $0 $0 $3,000 $0
TOTAL $0 $0 $277,413 $280,413 $387,463
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
Page | 59 88
INFORMATION & GENERAL SERVICES 16
Marketing & Events 7415
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $0 $0 $86,799 $86,799 $95,680
510140 Overtime $0 $0 $2,000 $2,000 $4,001
520200 FICA $0 $0 $6,797 $6,797 $7,639
520230 Health Insurance $0 $0 $17,906 $17,906 $27,243
520240 Workers' Comp $0 $0 $171 $171 $182
520225 Pension DC $0 $0 $5,777 $5,777 $7,477
Total Payroll $0 $0 $119,450 $119,450 $142,222
530411 Communication - Phone $0 $0 $480 $480 $440
550520 Operating $0 $0 $2,530 $25,065 $36,148
550525 Operating - Small Tools $0 $0 $130 $130 $150
555470 Printing / Binding $0 $0 $800 $1,800 $725
555480 Promotional / Advertising $0 $0 $45,964 $32,840 $30,000
555540 Dues/Reg/Pub $0 $0 $148 $148 $1,460
555550 Training $0 $0 $0 $0 $2,000
Total Operating $0 $0 $50,052 $60,463 $70,923
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $0 $0 $169,502 $179,913 $213,145
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
Page | 60 89
GENERAL FUND - PUBLIC WORKS OVERVIEW
All Divisions
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
EXPENDITURES Actual Actual Budget Budget Budget
Personal Services $681,114 $797,124 $735,801 $735,801 $896,439
Operating Expenses $301,334 $242,955 $137,203 $137,203 $163,743
Transfers $0 $0 $0 $0 $0
Capital Outlay $220,050 $127,882 $0 $144,235 $53,000
TOTAL EXPENDITURES $1,202,498 $1,167,961 $873,004 $1,017,239 $1,113,182
Administration - 4100
Public Works Superintendent 111 1
Public Works Supervisor 11
Total 2 1 1 2
Roads - 4110
Foreman 111 2
Maintenance Worker 888 6
Total 9 9 9 8
Facility Maintenance - 1930
Facilities Technician 11
Building Service Coordinator 1
Total 1 2 0 0
Fleet Maintenance - 1940
Fleet Supervisor 111 1
Mechanic 221 2
Total 3 3 2 3
TOTAL FULL-TIME PERSONNEL 15 15 12 13
Fleet Maintenance - Part Time - 1940
Fleet administrator 5.80 5.80 5.80 0.50
Total 5.80 5.80 5.80 0.50
TOTAL PART-TIME PERSONNEL 20.80 20.80 17.80 13.50
Page | 61 90
PUBLIC WORKS SUMMARY
All Divisions
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $453,572 $504,199 $454,083 $454,083 $562,355
510140 Overtime $34,075 $30,069 $6,650 $6,650 $8,300
510900 Reimbursements ($14,772)$0 $0 $0 $0
520200 FICA $36,777 $39,477 $35,262 $35,262 $44,034
520220 Pension DB $70,030 $65,835 $40,202 $40,202 $56,174
520225 Pension DC $10,819 $19,529 $19,572 $19,572 $27,072
520230 Health Insurance $76,424 $117,541 $144,751 $144,751 $166,547
520240 Workers' Comp $14,189 $20,474 $35,281 $35,281 $31,957
Total Payroll $681,114 $797,124 $735,801 $735,801 $896,439
530315 Pre/Post Employment $5,122 $609 $2,773 $2,773 $2,773
530341 Other Svcs - Contract / Admin $106,808 $15,056 $0 $0 $5,000
530342 Other Svcs - Maint / Licenses $5,977 $7,206 $6,970 $6,970 $6,970
530411 Communication - Phone $1,128 $1,302 $144 $144 $863
540430 Utilities $60,732 $62,847 $24,120 $24,120 $24,360
545100 R&M Buildings $9,064 $12,611 $6,500 $6,500 $6,650
545110 R&M Bldgs - City Hall $27,852 $17,615 $0 $0 $0
545120 R&M Bldgs - Util / PW Compound $600 $713 $2,500 $2,500 $2,500
545270 R&M Infra - Grounds $19,199 $53,972 $19,600 $19,600 $18,728
545300 R&M Mach & Equip $3,750 $5,396 $5,300 $5,300 $5,800
545310 R&M M&E - Vehicles $9,326 $8,162 $9,770 $9,770 $9,770
550510 Office $316 $713 $300 $300 $600
550520 Operating $3,435 $1,253 $1,000 $1,000 $1,000
550522 Operating - Tires / Filters $2,534 $3,662 $5,300 $5,300 $5,300
550523 Operating - Janitorial $2,080 $7,429 $1,300 $1,300 $9,140
550525 Operating - Small Tools $8,150 $7,176 $6,600 $6,600 $6,600
550527 Operating - Apparel $9,888 $8,851 $9,958 $9,958 $11,485
552000 Fuel $22,295 $26,657 $26,868 $26,868 $36,004
555400 Travel & Per Diem $22 $0 $0 $0 $0
555420 Postage / Freight $120 $2 $200 $200 $200
555442 Rent / Lease - Equipment $886 $574 $2,100 $2,100 $4,100
555540 Dues/Reg/Pub $0 $0 $200 $200 $200
555550 Training $2,050 $1,149 $5,700 $5,700 $5,700
Total Operating $301,334 $242,955 $137,203 $137,203 $163,743
Total Transfers $0 $0 $0 $0 $0
560620 Buildings $6,687 $0 $0 $0 $0
560622 Buildings - Improvements $0 $3,587 $0 $0 $0
560640 Machinery & Equipment $5,629 $123,722 $0 $0 $53,000
560641 Mach & Equip - Vehicles $166,968 $0 $0 $144,235 $0
560650 Construction In Progress $40,766 $573 $0 $0 $0
Total Capital $220,050 $127,882 $0 $144,235 $53,000
TOTAL PUBLIC WORKS $1,202,498 $1,167,961 $873,004 $1,017,239 $1,113,182
Facilities Maintenance Department was redirected to the Information and General Services Department.
Page | 62 91
PUBLIC WORKS 41
Administration 4100
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $72,572 $66,352 $35,851 $35,851 $52,379
510140 Overtime $220 $381 $0 $0 $0
520200 FICA $5,409 $3,027 $2,745 $2,745 $4,060
520220 Pension DB $9,771 $0 $6,497 $6,497 $7,035
520225 Pension DC $4,097 $4,983 $1,235 $1,235 $2,354
520230 Health Insurance $8,001 $3,741 $10,267 $10,267 $14,873
520240 Workers' Comp $636 $753 $533 $533 $451
Total Payroll $100,706 $79,237 $57,128 $57,128 $81,152
530315 Pre/Post Employment $0 $97 $200 $200 $200
530341 Other Svcs - Contract / Admin $0 $619 $0 $0 $0
530342 Other Svcs - Maint / Licenses $2,968 $3,682 $3,670 $3,670 $3,670
530411 Communication - Phone $428 $1,014 $144 $144 $144
540430 Utilities $18,492 $20,438 $19,560 $19,560 $19,560
545100 R&M Buildings $5,201 $6,555 $6,500 $6,500 $6,650
545300 R&M Mach & Equip $0 $503 $0 $0 $500
545310 R&M M&E - Vehicles $212 $1,019 $800 $800 $800
550510 Office $316 $713 $300 $300 $600
550520 Operating $1,373 $899 $400 $400 $400
550522 Operating - Tires / Filters $0 $597 $500 $500 $500
550523 Operating - Janitorial $0 $302 $300 $300 $3,140
550525 Operating - Small Tools $98 $130 $100 $100 $100
550527 Operating - Apparel $278 $684 $643 $643 $745
552000 Fuel $1,759 $3,152 $1,140 $1,140 $4,662
555400 Travel & Per Diem $22 $0 $0 $0 $0
555420 Postage / Freight $120 $2 $200 $200 $200
555540 Dues/Reg/Pub $0 $0 $200 $200 $200
555550 Training $2,050 $999 $3,300 $3,300 $3,300
Total Operating $33,317 $41,405 $37,957 $37,957 $45,371
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $115,789 $0 $0 $53,000
Total Capital $0 $115,789 $0 $0 $53,000
TOTAL $134,023 $236,431 $95,085 $95,085 $179,523
Page | 63 92
PUBLIC WORKS 41
Roads & ROW Maintenance 4110
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $211,679 $253,643 $314,909 $314,909 $365,956
510140 Overtime $28,457 $25,359 $6,650 $6,650 $7,500
520200 FICA $18,097 $21,590 $24,610 $24,610 $28,804
520220 Pension DB $25,724 $32,114 $13,135 $13,135 $13,525
520225 Pension DC $2,266 $7,028 $16,116 $16,116 $22,772
520230 Health Insurance $33,598 $73,141 $111,794 $111,794 $111,982
520240 Workers' Comp $9,754 $15,797 $31,618 $31,618 $27,343
Total Payroll $329,575 $428,672 $518,832 $518,832 $577,882
530315 Pre/Post Employment $5,122 $512 $2,273 $2,273 $2,273
530341 Other Svcs - Contract / Admin $97,845 $5,077 $0 $0 $5,000
530411 Communication - Phone $700 $288 $0 $0 $719
545270 R&M Infra - Grounds $1,600 $41,900 $19,600 $19,600 $18,728
545300 R&M Mach & Equip $3,428 $4,346 $4,800 $4,800 $4,800
545310 R&M M&E - Vehicles $8,719 $5,850 $8,370 $8,370 $8,370
550520 Operating $1,906 $48 $400 $400 $400
550522 Operating - Tires / Filters $2,346 $2,435 $3,000 $3,000 $3,000
550523 Operating - Janitorial $0 $300 $500 $500 $5,300
550525 Operating - Small Tools $3,395 $3,198 $4,500 $4,500 $4,500
550527 Operating - Apparel $7,671 $6,428 $7,569 $7,569 $8,345
552000 Fuel $14,989 $14,608 $15,312 $15,312 $18,236
555442 Rent / Lease - Equipment $886 $574 $2,000 $2,000 $4,000
555550 Training $0 $150 $2,400 $2,400 $2,400
Total Operating $148,607 $85,714 $70,724 $70,724 $86,071
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $4,280 $7,933 $0 $0 $0
560641 Mach & Equip - Vehicles $166,968 $0 $0 $144,235 $0
Total Capital $171,248 $7,933 $0 $144,235 $0
TOTAL $649,430 $522,319 $589,556 $733,791 $663,953
Page | 64 93
PUBLIC WORKS 41
Facilities Maintenance 1930
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $48,224 $85,491 $0 $0 $0
510140 Overtime $1,572 $3,382 $0 $0 $0
510900 Reimbursements ($14,772)$0 $0 $0 $0
520200 FICA $3,752 $6,867 $0 $0 $0
520225 Pension DC $2,777 $5,656 $0 $0 $0
520230 Health Insurance $11,522 $21,320 $0 $0 $0
520240 Workers' Comp $1,343 $2,129 $0 $0 $0
Total Payroll $54,418 $124,845 $0 $0 $0
530341 Other Svcs - Contract / Admin $8,963 $9,360 $0 $0 $0
540430 Utilities $37,410 $37,706 $0 $0 $0
545100 R&M Buildings $3,863 $6,056 $0 $0 $0
545110 R&M Bldgs - City Hall $27,852 $17,615 $0 $0 $0
545270 R&M Infra - Grounds $17,599 $12,072 $0 $0 $0
545300 R&M Mach & Equip $72 $167 $0 $0 $0
545310 R&M M&E - Vehicles $0 $1,293 $0 $0 $0
550520 Operating $126 $0 $0 $0 $0
550522 Operating - Tires / Filters $99 $211 $0 $0 $0
550523 Operating - Janitorial $2,080 $6,429 $0 $0 $0
550525 Operating - Small Tools $3,737 $2,152 $0 $0 $0
550527 Operating - Apparel $532 $733 $0 $0 $0
552000 Fuel $1,516 $1,395 $0 $0 $0
Total Operating $103,849 $95,189 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560620 Buildings $6,687 $0 $0 $0 $0
560622 Buildings - Improvements $0 $3,587 $0 $0 $0
560650 Construction In Progress $40,766 $573 $0 $0 $0
Total Capital $47,453 $4,160 $0 $0 $0
TOTAL $205,720 $224,194 $0 $0 $0
Facilities Maintenance Department was redirected to the Information and General Services Department.
Page | 65 94
PUBLIC WORKS 41
Fleet Maintenance 1940
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $121,097 $98,713 $103,323 $103,323 $144,020
510140 Overtime $3,826 $947 $0 $0 $800
520200 FICA $9,519 $7,993 $7,907 $7,907 $11,170
520220 Pension DB $34,535 $33,721 $20,570 $20,570 $35,614
520225 Pension DC $1,679 $1,862 $2,221 $2,221 $1,946
520230 Health Insurance $23,303 $19,339 $22,690 $22,690 $39,692
520240 Workers' Comp $2,456 $1,795 $3,130 $3,130 $4,163
Total Payroll $196,415 $164,370 $159,841 $159,841 $237,405
530315 Pre/Post Employment $0 $0 $300 $300 $300
530342 Other Svcs - Maint / Licenses $3,009 $3,524 $3,300 $3,300 $3,300
540430 Utilities $4,830 $4,703 $4,560 $4,560 $4,800
545120 R&M Bldgs - Util / PW Compound $600 $713 $2,500 $2,500 $2,500
545300 R&M Mach & Equip $250 $380 $500 $500 $500
545310 R&M M&E - Vehicles $395 $0 $600 $600 $600
550520 Operating $30 $306 $200 $200 $200
550522 Operating - Tires / Filters $89 $419 $1,800 $1,800 $1,800
550523 Operating - Janitorial $0 $398 $500 $500 $700
550525 Operating - Small Tools $920 $1,696 $2,000 $2,000 $2,000
550527 Operating - Apparel $1,407 $1,006 $1,746 $1,746 $2,395
552000 Fuel $4,031 $7,502 $10,416 $10,416 $13,106
555442 Rent / Lease - Equipment $0 $0 $100 $100 $100
Total Operating $15,561 $20,647 $28,522 $28,522 $32,301
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $1,349 $0 $0 $0 $0
Total Capital $1,349 $0 $0 $0 $0
TOTAL $213,325 $185,017 $188,363 $188,363 $269,706
Page | 66 95
GENERAL FUND - COMMUNITY DEVELOPMENT OVERVIEW
All Divisions
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
EXPENDITURES Actual Actual Budget Budget Budget
Personal Services $270,120 $342,458 $395,048 $395,048 $720,716
Operating Expenses $1,215,956 $1,142,206 $1,054,794 $1,054,794 $1,214,562
Transfers $300,000 $500,000 $0 $0 $0
Capital Outlay $1,837 $51,910 $0 $0 $0
TOTAL EXPENDITURES $1,787,913 $2,036,574 $1,449,842 $1,449,842 $1,935,278
Administration & Planning - 1500
Community Development Director 111 1
Total 1 1 1 1
Planning - 1510
Planner 122 2
Total 1 2 2 2
Urban Beautification - 1520
Landscape Manager 111 1
Maintenance Worker 132 3
Irrigation Worker 1
Mower 2
Total 2 4 3 7
TOTAL FULL-TIME PERSONNEL 4 7 6 10
Page | 67 96
COMMUNITY DEVELOPMENT SUMMARY
All Divisions
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $199,644 $249,652 $278,808 $278,808 $404,899
510140 Overtime $904 $6,119 $6,300 $6,300 $15,150
520200 FICA $14,700 $17,910 $21,824 $21,824 $32,361
520220 Pension DB $20,989 $4,151 $3,921 $3,921 $6,936
520225 Pension DC $2,297 $9,461 $15,234 $15,234 $27,483
520230 Health Insurance $31,518 $51,280 $62,476 $62,476 $227,729
520240 Workers' Comp $68 $3,885 $6,485 $6,485 $6,158
Total Payroll $270,120 $342,458 $395,048 $395,048 $720,716
530314 Consulting $30,448 $45,161 $56,500 $56,500 $56,500
530315 Pre/Post Employment $422 $249 $350 $350 $648
530341 Other Svcs - Contract / Admin $5,305 ($85,391) ($88,255) ($88,255) ($87,255)
530342 Other Svcs - Maint / Licenses $594 $791 $648 $648 $1,080
530411 Communication - Phone $580 $462 $456 $456 $462
540430 Utilities $61,049 $48,126 $45,252 $45,252 $72,288
540434 Streetlights $487,762 $483,906 $521,627 $521,627 $515,093
545270 R&M Infra - Grounds $588,045 $624,298 $491,246 $488,246 $612,697
545300 R&M Mach & Equip $0 $259 $2,000 $2,000 $5,000
545310 R&M M&E - Vehicles $106 $710 $350 $350 $750
550510 Office $1,051 $549 $1,300 $1,300 $1,300
550520 Operating $162 $0 $100 $100 $0
550522 Operating - Tires / Filters $310 $427 $100 $3,100 $3,000
550525 Operating - Small Tools $29,599 $13,725 $3,200 $3,200 $7,800
550526 Operating - Software $500 $0 $1,000 $1,000 $500
550527 Operating - Apparel $460 $1,458 $3,154 $3,154 $5,046
552000 Fuel $4,021 $4,723 $4,737 $4,737 $7,578
555400 Travel & Per Diem $9 $0 $0 $0 $0
555420 Postage / Freight $643 $7 $200 $200 $0
555442 Rent / Lease - Equipment $0 $789 $1,500 $1,500 $1,500
555470 Printing / Binding $786 $176 $900 $900 $900
555480 Promotional / Advertising $2,755 $386 $2,000 $2,000 $2,000
555540 Dues/Reg/Pub $1,330 $1,095 $3,604 $3,604 $4,800
555550 Training $19 $300 $2,825 $2,825 $2,875
Total Operating $1,215,956 $1,142,206 $1,054,794 $1,054,794 $1,214,562
591140 To Arbor $300,000 $500,000 $0 $0 $0
Total Transfers $300,000 $500,000 $0 $0 $0
560640 Machinery & Equipment $0 $22,398 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $29,512 $0 $0 $0
560643 Mach & Equip - Furn/Office $1,837 $0 $0 $0 $0
Total Capital $1,837 $51,910 $0 $0 $0
TOTAL COMMUNITY DEVELOPMENT $1,787,913 $2,036,574 $1,449,842 $1,449,842 $1,935,278
Page | 68 97
COMMUNITY DEVELOPMENT
Administration 1500
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $61,470 $58,569 $58,069 $58,069 $69,599
520200 FICA $4,602 $3,266 $4,444 $4,444 $5,372
520220 Pension DB $20,989 $0 $0 $0 $2,312
520225 Pension DC $996 $3,419 $4,356 $4,356 $4,703
520230 Health Insurance $5,900 $4,952 $9,714 $9,714 $10,126
520240 Workers' Comp $76 $65 $112 $112 $127
Total Payroll $94,033 $70,271 $76,695 $76,695 $92,239
530314 Consulting $30,448 $45,161 $56,500 $56,500 $56,500
530315 Pre/Post Employment $360 $112 $200 $200 $400
530341 Other Svcs - Contract / Admin $0 $0 $216 $216 $216
530411 Communication - Phone $400 $369 $360 $360 $374
545310 R&M M&E - Vehicles $0 $0 $50 $50 $0
550510 Office $1,017 $549 $1,000 $1,000 $1,000
550520 Operating $126 $0 $100 $100 $0
552000 Fuel $316 $0 $285 $285 $0
555400 Travel & Per Diem $9 $0 $0 $0 $0
555420 Postage / Freight $643 $7 $200 $200 $0
555470 Printing / Binding $786 $0 $500 $500 $500
555480 Promotional / Advertising $2,755 $0 $1,000 $1,000 $1,000
555540 Dues/Reg/Pub $665 $578 $644 $644 $1,820
555550 Training $19 $0 $725 $725 $775
Total Operating $37,544 $46,776 $61,780 $61,780 $62,585
Total Transfers $0 $0 $0 $0 $0
560643 Mach & Equip - Furn/Office $1,837 $0 $0 $0 $0
Total Capital $1,837 $0 $0 $0 $0
TOTAL $133,414 $117,047 $138,475 $138,475 $154,824
Page | 69 98
COMMUNITY DEVELOPMENT
Long-Range Planning 1510
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $51,473 $55,847 $68,913 $68,913 $52,741
520200 FICA $3,929 $4,482 $5,275 $5,275 $4,108
520225 Pension DC $431 $1,508 $3,447 $3,447 $3,041
520230 Health Insurance $3,203 $6,310 $5,913 $5,913 $8,648
520240 Workers' Comp $52 $65 $249 $249 $199
Total Payroll $59,088 $68,212 $83,797 $83,797 $68,737
550510 Office $12 $0 $200 $200 $200
550525 Operating - Small Tools $2,150 $0 $0 $0 $0
550526 Operating - Software $500 $0 $1,000 $1,000 $500
555470 Printing / Binding $0 $120 $400 $400 $400
555480 Promotional / Advertising $0 $386 $1,000 $1,000 $1,000
555540 Dues/Reg/Pub $665 $425 $960 $960 $980
555550 Training $0 $300 $1,600 $1,600 $1,600
Total Operating $3,327 $1,231 $5,160 $5,160 $4,680
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $62,415 $69,443 $88,957 $88,957 $73,417
Page | 70 99
COMMUNITY DEVELOPMENT
Urban Beautification 1520
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $86,701 $135,236 $151,826 $151,826 $282,559
510140 Overtime $904 $6,119 $6,300 $6,300 $15,150
520200 FICA $6,169 $10,162 $12,105 $12,105 $22,881
520220 Pension DB $0 $4,151 $3,921 $3,921 $4,624
520225 Pension DC $870 $4,534 $7,431 $7,431 $19,739
520230 Health Insurance $22,415 $40,018 $46,849 $46,849 $208,955
520240 Workers' Comp ($60) $3,755 $6,124 $6,124 $5,832
Total Payroll $116,999 $203,975 $234,556 $234,556 $559,740
530315 Pre/Post Employment $62 $137 $150 $150 $248
530341 Other Svcs - Contract / Admin $5,305 ($85,391) ($88,471) ($88,471) ($87,471)
530342 Other Svcs - Maint / Licenses $594 $791 $648 $648 $1,080
530411 Communication - Phone $180 $93 $96 $96 $88
540430 Utilities $61,049 $48,126 $45,252 $45,252 $72,288
545270 R&M Infra - Grounds $588,045 $624,298 $491,246 $488,246 $612,697
545300 R&M Mach & Equip $0 $259 $2,000 $2,000 $5,000
545310 R&M M&E - Vehicles $106 $710 $300 $300 $750
550510 Office $22 $0 $100 $100 $100
550520 Operating $36 $0 $0 $0 $0
550522 Operating - Tires / Filters $310 $427 $100 $3,100 $3,000
550525 Operating - Small Tools $27,449 $13,725 $3,200 $3,200 $7,800
550527 Operating - Apparel $460 $1,458 $3,154 $3,154 $5,046
552000 Fuel $3,705 $4,723 $4,452 $4,452 $7,578
555442 Rent / Lease - Equipment $0 $789 $1,500 $1,500 $1,500
555470 Printing / Binding $0 $56 $0 $0 $0
555540 Dues/Reg/Pub $0 $92 $2,000 $2,000 $2,000
555550 Training $0 $0 $500 $500 $500
Total Operating $687,323 $610,293 $466,227 $466,227 $632,204
591140 To Arbor $300,000 $500,000 $0 $0 $0
Total Transfers $300,000 $500,000 $0 $0 $0
560640 Machinery & Equipment $0 $22,398 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $29,512 $0 $0 $0
Total Capital $0 $51,910 $0 $0 $0
TOTAL $1,104,322 $1,366,178 $700,783 $700,783 $1,191,944
Page | 71 100
COMMUNITY DEVELOPMENT
Streetlighting 1530
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
540434 Streetlights $487,762 $483,906 $521,627 $521,627 $515,093
Total Operating $487,762 $483,906 $521,627 $521,627 $515,093
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $487,762 $483,906 $521,627 $521,627 $515,093
Page | 72 101
GENERAL FUND - POLICE OVERVIEW
All Divisions
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
EXPENDITURES Actual Actual Budget Budget Budget
Personal Services $5,682,049 $5,656,604 $6,272,595 $6,272,595 $6,566,810
Operating Expenses $561,108 $540,649 $546,201 $555,401 $716,595
Transfers $0$0$0$0$0
Capital Outlay $361,571 $68,464 $0 $0 $171,000
TOTAL EXPENDITURES $6,604,728 $6,265,717 $6,818,796 $6,827,996 $7,454,405
Office of the Chief - 2100
Sworn:
Police Chief 111 1
Deputy Chief 1
Captain 333 2
Lieutenant 444 4
Sworn Officer 47 47 47 47
Total Sworn555555 55
Civilian:
Support Services Coordinator 1
Code Enforcement Specialist 222 2
Records Clerk 222 2
Forensic Specialist 222 2
Crime Analyst 1
Total Civilian 6 6 6 8
Total616161 63
Support Services - 2140 (Dispatch)
Communications Operator 888 8
Communications Operator - Supervisor 111 1
Total999 9
TOTAL FULL-TIME PERSONNEL 70 70 70 72
Support Services - Part-Time - 2140 (Dispatch)
Communications Operator 0.50 0.50 1.68 1.68
Total 0.50 0.50 1.68 1.68
TOTAL PART-TIME PERSONNEL 0.50 0.50 1.68 1.68
Page | 73 102
POLICE SUMMARY
All Divisions
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $3,377,395 $3,348,046 $3,733,143 $3,733,143 $3,985,251
510140 Overtime $236,042 $219,825 $140,257 $140,257 $115,132
510900 Reimbursements ($58,027) ($35,349) $0 $0 $0
520200 FICA $269,566 $266,290 $293,039 $293,039 $314,915
520220 Pension DB $1,256,262 $1,221,488 $1,161,244 $1,161,244 $1,163,663
520225 Pension DC $16,311 $16,765 $25,234 $25,234 $35,311
520230 Health Insurance $515,830 $550,350 $783,668 $783,668 $837,167
520240 Workers' Comp $68,670 $69,189 $136,010 $136,010 $115,371
Total Payroll $5,682,049 $5,656,604 $6,272,595 $6,272,595 $6,566,810
530315 Pre/Post Employment $6,692 $7,084 $4,990 $4,990 $6,060
530340 Other Svcs $3,020 $2,415 $4,200 $4,200 $4,200
530341 Other Svcs - Contract / Admin $7,200 $7,270 $7,620 $7,620 $8,060
530342 Other Svcs - Maint / Licenses $27,868 $24,257 $25,660 $25,660 $25,710
530411 Communication - Phone $49,378 $49,324 $56,800 $56,800 $56,100
530413 Communication - R&M $3,144 $2,474 $3,000 $3,000 $3,000
540430 Utilities $48,012 $42,977 $42,000 $42,000 $43,100
545100 R&M Buildings $18,597 $35,508 $19,220 $19,220 $22,570
545300 R&M Mach & Equip $22,711 $19,653 $27,960 $27,960 $22,570
545310 R&M M&E - Vehicles $54,109 $59,415 $45,000 $58,200 $53,400
550510 Office $13,813 $6,579 $5,250 $9,250 $6,600
550520 Operating $26,514 $30,334 $33,765 $27,765 $39,460
550522 Operating - Tires / Filters $12,606 $13,630 $14,000 $10,000 $20,000
550523 Operating - Janitorial $2,380 $3,005 $3,500 $3,500 $3,500
550525 Operating - Small Tools $35,833 $45,205 $29,025 $31,025 $124,455
550526 Operating - Software $903 $1,572 $5,650 $5,650 $14,775
550527 Operating - Apparel $45,312 $38,045 $35,710 $35,710 $38,830
552000 Fuel $112,617 $86,788 $96,036 $96,036 $112,360
555400 Travel & Per Diem $339 $1,247 $3,000 $3,000 $3,000
555420 Postage / Freight $3,248 $4,655 $3,500 $3,500 $4,000
555441 Rent / Lease - Copy Machine $6,735 $6,444 $7,140 $7,140 $7,140
555442 Rent / Lease - Equipment $7,125 $7,670 $8,000 $8,000 $8,000
555470 Printing / Binding $2,121 $1,858 $3,300 $3,300 $4,615
555480 Promotional / Advertising $4,838 $4,522 $4,640 $4,640 $3,940
555481 Promo - Employee Relations $2,732 $2,297 $4,480 $4,480 $3,980
555482 Promo - Programs $1,963 $3,731 $5,350 $5,350 $4,750
555540 Dues/Reg/Pub $4,571 $3,504 $4,105 $4,105 $4,550
555550 Training $36,727 $29,186 $35,800 $39,800 $58,870
555551 Educational Incentive $0 $0 $7,500 $3,500 $9,000
Total Operating $561,108 $540,649 $546,201 $555,401 $716,595
Total Transfers $0 $0 $0 $0 $0
560622 Buildings - Improvements $17,499 $35,327 $0 $0 $0
560640 Machinery & Equipment $21,505 $31,584 $0 $0 $118,000
560641 Mach & Equip - Vehicles $305,655 $0 $0 $0 $53,000
560642 Mach & Equip - Data Proc $14,893 $1,553 $0 $0 $0
560643 Mach & Equip - Furn/Office $2,019 $0 $0 $0 $0
Total Capital $361,571 $68,464 $0 $0 $171,000
TOTAL POLICE $6,604,728 $6,265,717 $6,818,796 $6,827,996 $7,454,405
Page | 74 103
POLICE 21
Office of the Chief 2100
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $3,047,010 $3,066,065 $3,387,233 $3,387,233 $3,522,149
510140 Overtime $202,388 $171,575 $125,126 $125,126 $100,001
510900 Reimbursements ($58,027) ($35,349) $0 $0 $0
520200 FICA $241,993 $239,924 $265,410 $265,410 $278,081
520220 Pension DB $1,213,253 $1,168,311 $1,132,584 $1,132,584 $1,134,376
520225 Pension DC $8,415 $8,252 $10,564 $10,564 $14,363
520230 Health Insurance $450,165 $486,219 $676,640 $676,640 $723,293
520240 Workers' Comp $67,691 $68,637 $135,319 $135,319 $114,502
Total Payroll $5,172,888 $5,173,634 $5,732,876 $5,732,876 $5,886,765
530315 Pre/Post Employment $6,692 $7,084 $4,990 $4,990 $6,060
530341 Other Svcs - Contract / Admin $7,200 $7,270 $7,620 $7,620 $8,060
530342 Other Svcs - Maint / Licenses $6,996 $4,783 $5,350 $5,350 $5,400
530411 Communication - Phone $15,613 $14,634 $16,480 $16,480 $15,300
540430 Utilities $48,012 $42,977 $42,000 $42,000 $43,100
545100 R&M Buildings $18,597 $35,508 $19,220 $19,220 $22,570
545300 R&M Mach & Equip $21,082 $18,131 $23,630 $23,630 $17,920
545310 R&M M&E - Vehicles $53,867 $59,384 $45,000 $58,200 $53,400
550510 Office $12,690 $5,539 $4,250 $8,250 $6,600
550520 Operating $1,856 $3,831 $6,050 $6,050 $4,275
550522 Operating - Tires / Filters $12,606 $13,363 $14,000 $10,000 $20,000
550523 Operating - Janitorial $2,380 $3,005 $3,500 $3,500 $3,500
550525 Operating - Small Tools $1,685 $16,974 $2,000 $2,000 $39,200550526Operating - Software $298 $1,150 $1,700 $1,700 $5,995
550527 Operating - Apparel $26,776 $24,014 $7,150 $5,500 $0
552000 Fuel $112,617 $86,788 $96,036 $96,036 $112,360
555420 Postage / Freight $1,107 $330 $1,000 $1,000 $1,000
555470 Printing / Binding $1,097 $260 $1,000 $1,000 $1,115
555481 Promo - Employee Relations $2,552 $2,297 $3,980 $3,980 $3,980
555540 Dues/Reg/Pub $4,571 $3,504 $4,105 $4,105 $4,550
555550 Training $0 $2,995 $0 $0 $7,100
555551 Educational Incentive $0 $0 $7,500 $3,500 $9,000
Total Operating $358,294 $353,821 $316,561 $324,111 $390,485
Total Transfers $0 $0 $0 $0 $0
560622 Buildings - Improvements $17,499 $35,327 $0 $0 $0
560640 Machinery & Equipment $19,500 $24,499 $0 $0 $109,000
560641 Mach & Equip - Vehicles $305,655 $0 $0 $0 $0
560642Mach & Equip - Data Proc $14,893$0$0$0$0
560643 Mach & Equip - Furn/Office $2,019 $0 $0 $0 $0
Total Capital $359,566 $59,826 $0 $0 $109,000
TOTAL $5,890,748 $5,587,281 $6,049,437 $6,056,987 $6,386,250
Special Operations Department was redirected to the Office of the Chief Department.
Page | 75 104
POLICE 21
Criminal Investigation 2110
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530340 Other Svcs $1,200 $1,200 $1,200 $1,200 $1,200
530342 Other Svcs - Maint / Licenses $6,061 $5,090 $5,900 $5,900 $5,900
530411 Communication - Phone $1,627 $1,869 $2,400 $2,400 $2,880
545300R&M Mach & Equip $0 $0$1,700$1,700$1,700
550520 Operating $3,340 $3,331 $4,840 $4,840 $5,210
550525 Operating - Small Tools $1,909 $5,569 $4,575 $4,575 $4,875
550527 Operating - Apparel $0 $379 $2,400 $2,400 $3,000
555442 Rent / Lease - Equipment $7,125 $7,670 $8,000 $8,000 $8,000
Total Operating $21,262 $25,108 $31,015 $31,015 $32,765
Total Transfers $0 $0 $0 $0 $0
560640Machinery & Equipment $0$1,510$0$0$0
560641 Mach & Equip - Vehicles $0 $0 $0 $0 $53,000
Total Capital $0 $1,510 $0 $0 $53,000
TOTAL $21,262 $26,618 $31,015 $31,015 $85,765
Page | 76 105
POLICE 21
Community Services 2120
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
550520 Operating $3,137 $3,484 $2,875 $2,875 $2,475
550525 Operating - Small Tools $526 $0 $0 $0 $0
555470 Printing / Binding $487 $969 $1,500 $1,500 $1,500
555480 Promotional / Advertising $4,838 $4,522 $3,940 $3,940 $3,940
555481 Promo - Employee Relations $180 $0 $0 $0 $0
555482 Promo - Programs $1,963 $3,731 $5,350 $5,350 $4,750
Total Operating $11,131 $12,706 $13,665 $13,665 $12,665
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $11,131 $12,706 $13,665 $13,665 $12,665
Page | 77 106
POLICE 21
Operations 2130
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530342 Other Svcs - Maint / Licenses $12,737 $12,737 $12,760 $12,760 $12,760
530411 Communication - Phone $1,290 $1,311 $2,400 $2,400 $2,400
545300 R&M Mach & Equip $0 $0 $1,600 $1,600 $1,850
550510 Office $113 $0 $0 $0 $0
550520 Operating $17,431 $18,119 $18,000 $12,000 $25,500
550525 Operating - Small Tools $24,033 $13,837 $18,730 $20,730 $75,180
550526 Operating - Software $125 $422 $350 $350 $5,480
550527 Operating - Apparel $17,850 $12,956 $24,950 $26,600 $33,700
555400 Travel & Per Diem $339 $1,247 $3,000 $3,000 $3,000
555470 Printing / Binding $110 $41 $300 $300 $1,500
555550 Training $33,071 $25,676 $29,540 $33,540 $44,710
Total Operating $107,099 $86,346 $111,630 $113,280 $206,080
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $5,575 $0 $0 $9,000
560642 Mach & Equip - Data Proc $0 $1,553 $0 $0 $0
Total Capital $0 $7,128 $0 $0 $9,000
TOTAL $107,099 $93,474 $111,630 $113,280 $215,080
Page | 78 107
POLICE 21
Special Operations 2135
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
545300 R&M Mach & Equip $925 $539 $0 $0 $0
545310 R&M M&E - Vehicles $242 $31 $0 $0 $0
550520 Operating $750 $1,035 $0 $0 $0
550522 Operating - Tires / Filters $0 $267 $0 $0 $0
550525 Operating - Small Tools $4,434 $2,695 $0 $0 $0
Total Operating $6,351 $4,567 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $6,351 $4,567 $0 $0 $0
Special Operations Department was redirected to the Office of the Chief Department.
Page | 79 108
POLICE 21
Support Services 2140
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $330,385 $281,981 $345,910 $345,910 $463,102
510140 Overtime $33,654 $48,250 $15,131 $15,131 $15,131
520200 FICA $27,573 $26,366 $27,629 $27,629 $36,834
520220 Pension DB $43,009 $53,177 $28,660 $28,660 $29,287
520225 Pension DC $7,896 $8,513 $14,670 $14,670 $20,948
520230 Health Insurance $65,665 $64,131 $107,028 $107,028 $113,874
520240 Workers' Comp $979 $552 $691 $691 $869
Total Payroll $509,161 $482,970 $539,719 $539,719 $680,045
530342 Other Svcs - Maint / Licenses $2,074 $1,647 $1,650 $1,650 $1,650
530411 Communication - Phone $30,648 $31,510 $35,520 $35,520 $35,520
530413 Communication - R&M $3,144 $2,474 $3,000 $3,000 $3,000
550510 Office $1,010 $1,040 $1,000 $1,000 $0
550520 Operating $0 $534 $2,000 $2,000 $2,000
550525 Operating - Small Tools $3,246 $4,230 $3,520 $3,520 $5,000
550526 Operating - Software $480 $0 $3,600 $3,600 $3,300
550527 Operating - Apparel $417 $209 $760 $760 $800
555441 Rent / Lease - Copy Machine $6,735 $6,444 $7,140 $7,140 $7,140
555481 Promo - Employee Relations $0 $0 $500 $500 $0
555550 Training $3,531 $515 $5,460 $5,460 $5,460
Total Operating $51,285 $48,603 $64,150 $64,150 $63,870
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $2,005 $0 $0 $0 $0
Total Capital $2,005 $0 $0 $0 $0
TOTAL $562,451 $531,573 $603,869 $603,869 $743,915
Page | 80 109
POLICE 21
Code Enforcement 2150
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530340 Other Svcs $1,820 $1,215 $3,000 $3,000 $3,000
530411 $200 $0 $0 $0 $0
545300 R&M Mach & Equip $704 $983 $1,030 $1,030 $1,100
550525 Operating - Small Tools $0 $1,900 $200 $200 $200
550527 Operating - Apparel $269 $487 $450 $450 $1,330
555420 Postage / Freight $2,141 $4,325 $2,500 $2,500 $3,000
555470 Printing / Binding $427 $588 $500 $500 $500
555480 Promotional / Advertising $0 $0 $700 $700 $0
555550 Training $125 $0 $800 $800 $1,600
Total Operating $5,686 $9,498 $9,180 $9,180 $10,730
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $5,686 $9,498 $9,180 $9,180 $10,730
Page | 81 110
FIRE OVERVIEW
All Divisions
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
EXPENDITURES Actual Actual Budget Budget Budget
Personal Services $241,419 $295,812 $278,694 $278,694 $164,008
Operating Expenses $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0
Capital Outlay $0 $0 $0 $0 $0
TOTAL EXPENDITURES $241,419 $295,812 $278,694 $278,694 $164,008
On October 2, 2008, the City's fire department was consolidated with Seminole County. Firefighters were given the
option of remaining in the City's pension plan or changing to the Florida Retirement System (FRS). The County remits
funds for the active firefighters in their workforce per the FRS rate in effect for the given plan year. The contractually
obligated funding differential for those firefighters opting to remain in the City's plan is charged to this cost center as
well as the cost of paying down the unfunded pension liability for all retired firefighters.
Page | 82 111
FIRE SUMMARY
All Divisions
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
520220 Current & Past Service Pension Liab. $241,419 $295,812 $278,694 $278,694 $164,008
Total Payroll $241,419 $295,812 $278,694 $278,694 $164,008
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL FIRE $241,419 $295,812 $278,694 $278,694 $164,008
Page | 83 112
FIRE 22
Operations 2200
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
520220 Current & Past Service Pension Liab. $241,419 $295,812 $278,694 $278,694 $164,008
Total Payroll $241,419 $295,812 $278,694 $278,694 $164,008
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $241,419 $295,812 $278,694 $278,694 $164,008
Page | 84 113
GENERAL FUND - PARKS & RECREATION OVERVIEW
All Divisions
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
EXPENDITURES Actual Actual Budget Budget Budget
Personal Services $1,016,046 $1,017,419 $1,027,819 $1,027,819 $1,278,839
Operating Expenses $849,674 $947,391 $1,018,945 $999,865 $1,059,766
Transfers $1,900,000 $500,000 $0 $0 $0
Capital Outlay $365,897 $408,528 $12,000 $35,517 $42,000
TOTAL EXPENDITURES $4,131,617 $2,873,338 $2,058,764 $2,063,201 $2,380,605
Administration - 7200
Director 111 1
Assistant Director 11
Total 1 1 2 2
Parks and Grounds - 7230
Parks & Rec Coordinator 11
Parks Manager 111 1
Park Ranger 11
Maintenance Worker 555 6
Total 7 6 7 9
Programs / Specials - 7240
Program Coordinator (Events)11
Recreation Manager 1
Total 1 2 0 0
Seniors - 7250
Senior Center Manager 111 1
Aquatics Specialist 1 1 1 1
Total222 2
TOTAL FULL-TIME PERSONNEL 11 11 11 13
Parks and Grounds - Part Time - 7230
Park Ranger 5.41 5.41 5.41 6.41
Irrigation Worker 2.19 2.19 2.92 1.43
Total 7.6 7.6 8.33 7.84
Programs / Specials - Part Time - 7240
Guest Services Rep 0.73
Total 0.73 0.00 0.00 0.00
Seniors - Part Time - 7250
Guest Services Rep 0.73 1.46 1.46 1.46
Maintenance Worker/Janitor 0.73 0.73 0.73 0.73
Total 1.46 2.19 2.19 2.19
TOTAL PART-TIME PERSONNEL 9.79 9.79 10.52 10.03
Page | 85 114
PARKS & RECREATION SUMMARY
All Divions
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $685,163 $681,205 $707,832 $707,832 $926,660
510140 Overtime $20,720 $23,182 $11,831 $11,831 $15,131
520200 FICA $52,025 $52,474 $55,075 $55,075 $72,535
520220 Pension DB $115,664 $117,390 $71,563 $71,563 $65,419
520225 Pension DC $8,868 $9,638 $17,729 $17,729 $31,523
520230 Health Insurance $121,272 $120,679 $138,810 $138,810 $142,920
520240 Workers' Comp $12,334 $12,851 $24,979 $24,979 $24,651
Total Payroll $1,016,046 $1,017,419 $1,027,819 $1,027,819 $1,278,839
530314 Consulting $0 $125,177 $0 $0 $0
530315 Pre/Post Employment $1,520 $1,619 $1,645 $1,645 $2,040
530341 Other Svcs - Contract / Admin $139,785 $138,164 $165,231 $165,231 $202,137
530342 Other Svcs - Maint / Licenses $5,586 $5,548 $7,670 $7,670 $23,271
530343 Other Svcs - Banking $0 $2,250 $4,500 $4,500 $4,800
530411 Communication - Phone $3,674 $3,118 $2,893 $2,893 $1,545
540430 Utilities $135,866 $121,794 $143,520 $143,520 $134,640
545100 R&M Buildings $20,602 $30,835 $51,850 $51,850 $44,582
545270 R&M Infra - Grounds $281,681 $345,781 $405,280 $376,814 $394,000
545300 R&M Mach & Equip $41,815 $26,753 $32,000 $32,000 $33,200
545310 R&M M&E - Vehicles $3,822 $1,422 $5,200 $5,200 $5,200
550510 Office $2,297 $1,873 $3,745 $3,745 $3,445
550520 Operating $9,245 $11,020 $21,140 $21,140 $23,135
550522 Operating - Tires / Filters $2,102 $1,285 $1,500 $1,500 $3,000
550523 Operating - Janitorial $13,790 $15,999 $24,808 $24,808 $27,675
550524 Operating - Chemicals $4,126 $3,541 $6,000 $6,000 $7,200
550525 Operating - Small Tools $17,609 $28,202 $17,945 $27,331 $20,050
550527 Operating - Apparel $3,941 $4,263 $7,535 $7,535 $9,300
552000 Fuel $15,723 $16,269 $17,268 $17,268 $23,876
555420 Postage / Freight $34 $28 $100 $100 $100
555442 Rent / Lease - Equipment $9,025 $3,867 $4,000 $4,000 $6,000
555470 Printing / Binding $2,082 $778 $1,725 $1,725 $2,150
555480 Promotional / Advertising $77,972 $46,981 $310 $310 $310
555482 Promo - Programs $55,028 $8,443 $88,000 $88,000 $82,000
555490 Not Otherwise Classified $7 $2 $0 $0 $0
555540 Dues/Reg/Pub $1,605 $1,350 $2,255 $2,255 $2,485
555550 Training $737 $1,029 $2,825 $2,825 $3,625
Total Operating $849,674 $947,391 $1,018,945 $999,865 $1,059,766
591303 To Public Facilities CP Fund $1,900,000 $500,000 $0 $0 $0
Total Transfers $1,900,000 $500,000 $0 $0 $0
560620 Buildings $4,638 $0 $0 $0 $0
560630 Infrastructure $0 $8,871 $0 $0 $0
560631 Improvements $18,323 $1,677 $0 $0 $0
560640 Machinery & Equipment $171,816 $125,540 $12,000 $12,000 $0
560641 Mach & Equip - Vehicles $0 $12,430 $0 $0 $42,000
560643 Mach & Equip - Furn/Office $14,207 $1,072 $0 $0 $0
560650 Construction In Progress $156,913 $258,938 $0 $23,517 $0
Total Capital $365,897 $408,528 $12,000 $35,517 $42,000
TOTAL PARKS & RECREATION $4,131,617 $2,873,338 $2,058,764 $2,063,201 $2,380,605
Page | 86 115
PARKS & RECREATION 72
Parks & Rec Administration 7200
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $130,771 $137,311 $161,684 $161,684 $280,553
510140 Overtime $443 $321 $0 $0 $0
520200 FICA $9,094 $7,848 $12,374 $12,374 $21,557
520220 Pension DB $36,142 $41,506 $17,929 $17,929 $6,935
520225 Pension DC $2,352 $1,731 $8,113 $8,113 $19,490
520230 Health Insurance $26,306 $19,466 $17,767 $17,767 $38,664
520240 Workers' Comp $157 $734 $309 $309 $508
Total Payroll $205,265 $208,917 $218,176 $218,176 $367,707
530343 Other Svcs - Banking $0 $2,250 $4,500 $4,500 $4,800
530411 Communication - Phone $1,167 $758 $720 $720 $812
545100 R&M Buildings $240 $160 $320 $320 $352
550510 Office $610 $670 $990 $990 $690
550520 Operating $95 $0 $0 $0 $120
550525 Operating - Small Tools $673 $130 $0 $0 $500
555420 Postage / Freight $34 $28 $100 $100 $100
555470 Printing / Binding $408 $0 $225 $225 $225
555540 Dues/Reg/Pub $400 $175 $700 $700 $1,240
555550 Training $335 $0 $300 $300 $200
Total Operating $3,962 $4,171 $7,855 $7,855 $9,039
Total Transfers $0 $0 $0 $0 $0
560643 Mach & Equip - Furn/Office $1,650 $1,072 $0 $0 $0
Total Capital $1,650 $1,072 $0 $0 $0
TOTAL $210,877 $214,160 $226,031 $226,031 $376,746
Page | 87 116
PARKS & RECREATION 72
Athletics 7210
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $0 $0 $0 $0 $0
520200 FICA $0 $0 $0 $0 $0
520225 Pension DC $0 $0 $0 $0 $0
520230 Health Insurance $0 $0 $0 $0 $0
520240 Workers' Comp $0 $0 $0 $0 $0
Total Payroll $0 $0 $0 $0 $0
530315 Pre/Post Employment $411 $957 $371 $371 $0
530411 Communication - Phone $262 $245 $300 $300 $0
550525 Operating - Small Tools $0 $0 $400 $400 $0
550527 Operating - Apparel $500 $1,677 $1,835 $1,835 $0
#N/A $0 $0 $0 $0 $0
#N/A $0 $0 $0 $0 $0
Total Operating $1,173 $2,879 $2,906 $2,906 $0
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $1,173 $2,879 $2,906 $2,906 $0
Payroll for this cost center was moved to 7230 during FY2018.
Page | 88 117
PARKS & RECREATION 72
Athletic Partnerships 7220
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
550525 Operating - Small Tools $5,503 $6,086 $5,800 $15,186 $4,200
555482 Promo - Programs $16,170 $0 $0 $0 $0
Total Operating $21,673 $6,086 $5,800 $15,186 $4,200
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $21,673 $6,086 $5,800 $15,186 $4,200
Page | 89 118
PARKS & RECREATION 72
Parks & Grounds 7230
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $310,098 $343,740 $405,994 $405,994 $500,932
510140 Overtime $13,701 $17,989 $8,700 $8,700 $12,000
520200 FICA $24,629 $28,729 $31,733 $31,733 $39,540
520220 Pension DB $49,159 $44,822 $41,816 $41,816 $46,666
520225 Pension DC $2,055 $4,320 $6,991 $6,991 $9,408
520230 Health Insurance $46,043 $54,091 $93,537 $93,537 $77,169
520240 Workers' Comp $7,324 $8,883 $18,333 $18,333 $18,728
Total Payroll $453,009 $502,574 $607,104 $607,104 $704,443
530314 Consulting $0 $125,177 $0 $0 $0
530315 Pre/Post Employment $151 $175 $371 $371 $989
530341 Other Svcs - Contract / Admin $130,438 $136,639 $160,904 $160,904 $197,714
530342 Other Svcs - Maint / Licenses $4,866 $5,068 $6,380 $6,380 $21,885
530411 Communication - Phone $805 $475 $433 $433 $733
540430 Utilities $62,376 $58,516 $72,000 $72,000 $62,520
545100 R&M Buildings $8,184 $8,589 $24,230 $24,230 $21,230
545270 R&M Infra - Grounds $280,764 $345,781 $402,280 $373,814 $391,000
545300 R&M Mach & Equip $23,600 $21,945 $24,000 $24,000 $25,200
545310 R&M M&E - Vehicles $3,822 $1,422 $5,200 $5,200 $5,200
550520 Operating $8,495 $7,827 $12,440 $12,440 $13,315
550522 Operating - Tires / Filters $2,102 $1,285 $1,500 $1,500 $3,000
550523 Operating - Janitorial $9,874 $12,194 $20,058 $20,058 $22,425
550524 Operating - Chemicals $1,525 $1,426 $2,000 $2,000 $3,200
550525 Operating - Small Tools $8,310 $18,739 $7,045 $7,045 $11,700
550527 Operating - Apparel $2,477 $2,466 $4,200 $4,200 $7,800
552000 Fuel $15,723 $16,269 $17,268 $17,268 $23,876
555442 Rent / Lease - Equipment $9,025 $3,867 $4,000 $4,000 $6,000
555490 Not Otherwise Classified $7 $2 $0 $0 $0
555540 Dues/Reg/Pub $585 $425 $785 $785 $635
555550 Training $202 $989 $2,350 $2,350 $2,550
Total Operating $573,331 $769,276 $767,444 $738,978 $820,972
591303 To Public Facilities CP Fund $1,900,000 $500,000 $0 $0 $0
Total Transfers $1,900,000 $500,000 $0 $0 $0
560630 Infrastructure $0 $8,871 $0 $0 $0
560631 Improvements $18,323 $1,677 $0 $0 $0
560640 Machinery & Equipment $72,232 $98,177 $12,000 $12,000 $0
560641 Mach & Equip - Vehicles $0 $12,430 $0 $0 $42,000
560643 Mach & Equip - Furn/Office $12,557 $0 $0 $0 $0
560650 Construction In Progress $144,700 $241,818 $0 $0 $0
Total Capital $247,812 $362,973 $12,000 $12,000 $42,000
TOTAL $3,174,152 $2,134,823 $1,386,548 $1,358,082 $1,567,415
Payroll from 7210 was moved to this cost center during FY2018.
Page | 90 119
PARKS & RECREATION 72
Programs 7240
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $119,967 $87,063 $0 $0 $0
510140 Overtime $5,652 $4,309 $0 $0 $0
520200 FICA $9,100 $7,120 $0 $0 $0
520220 Pension DB $18,855 $18,765 $0 $0 $0
520225 Pension DC $2,121 $1,003 $0 $0 $0
520230 Health Insurance $25,249 $20,878 $0 $0 $0
520240 Workers' Comp $2,017 $365 $0 $0 $0
Total Payroll $182,961 $139,503 $0 $0 $0
530315 Pre/Post Employment $897 $450 $841 $841 $865
530342 Other Svcs - Maint / Licenses $720 $480 $1,290 $1,290 $1,386
530411 Communication - Phone $960 $1,160 $960 $960 $0
540430 Utilities $9,538 $8,299 $10,320 $10,320 $10,320
545100 R&M Buildings $0 $844 $5,100 $5,100 $5,100
545270 R&M Infra - Grounds $0 $0 $1,500 $1,500 $1,500
545300 R&M Mach & Equip $360 $412 $3,000 $3,000 $3,000
550510 Office $405 $490 $595 $595 $595
550520 Operating $350 $1,040 $0 $0 $1,000
550523 Operating - Janitorial $528 $227 $1,250 $1,250 $1,250
550525 Operating - Small Tools $280 $426 $800 $800 $800
555470 Printing / Binding $1,246 $690 $950 $950 $1,375
555480 Promotional / Advertising $9,780 $11,053 $310 $310 $310
555482 Promo - Programs $38,858 $8,443 $88,000 $88,000 $82,000
555540 Dues/Reg/Pub $270 $400 $285 $285 $125
555550 Training $170 $40 $100 $100 $100
Total Operating $64,362 $34,454 $115,301 $115,301 $109,726
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $247,323 $173,957 $115,301 $115,301 $109,726
The Program division was redirected to a new Marketing and Events division in Information and General Services Department.
Page | 91 120
PARKS & RECREATION 72
Seniors 7250
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $124,327 $113,091 $140,154 $140,154 $145,175
510140 Overtime $924 $563 $3,131 $3,131 $3,131
520200 FICA $9,202 $8,777 $10,968 $10,968 $11,438
520230 Health Insurance $23,674 $26,244 $27,506 $27,506 $27,087
520240 Workers' Comp $2,836 $2,869 $6,337 $6,337 $5,415
520220 Pension DB $11,508 $12,297 $11,818 $11,818 $11,818
520225 Pension DC $2,340 $2,584 $2,625 $2,625 $2,625
Total Payroll $174,811 $166,425 $202,539 $202,539 $206,689
530315 Pre/Post Employment $61 $37 $62 $62 $186
530341 Other Svcs - Contract / Admin $9,347 $1,525 $4,327 $4,327 $4,423
530411 Communication - Phone $480 $480 $480 $480 $0
540430 Utilities $63,952 $54,979 $61,200 $61,200 $61,800
545100 R&M Buildings $12,178 $21,242 $22,200 $22,200 $17,900
545270 R&M Infra - Grounds $917 $0 $1,500 $1,500 $1,500
545300 R&M Mach & Equip $17,855 $4,396 $5,000 $5,000 $5,000
550510 Office $1,282 $713 $2,160 $2,160 $2,160
550520 Operating $305 $2,153 $8,700 $8,700 $8,700
550523 Operating - Janitorial $3,388 $3,578 $3,500 $3,500 $4,000
550524 Operating - Chemicals $2,601 $2,115 $4,000 $4,000 $4,000
550525 Operating - Small Tools $2,843 $2,821 $3,900 $3,900 $2,850
550527 Operating - Apparel $964 $120 $1,500 $1,500 $1,500
555470 Printing / Binding $428 $88 $550 $550 $550
555540 Dues/Reg/Pub $350 $350 $485 $485 $485
555550 Training $30 $0 $75 $75 $775
#N/A $0 $0 $0 $0 $0
#N/A $0 $0 $0 $0 $0
Total Operating $116,981 $94,597 $119,639 $119,639 $115,829
Total Transfers $0 $0 $0 $0 $0
560620 Buildings $4,638 $0 $0 $0 $0
560640 Machinery & Equipment $99,584 $27,363 $0 $0 $0
560650 Construction In Progress $12,213 $17,120 $0 $23,517 $0
Total Capital $116,435 $44,483 $0 $23,517 $0
TOTAL $408,227 $305,505 $322,178 $345,695 $322,518
Page | 92 121
PARKS & RECREATION 72
Community Events 7400
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
555480 Promotional / Advertising $68,192 $35,928 $0 $0 $0
Total Operating $68,192 $35,928 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $68,192 $35,928 $0 $0 $0
The Community Events division was redirected to a new Marketing and Events division in Information and General Services
Department.
Page | 93 122
THIS PAGE INTENTIONALLY LEFT BLANK
123
GOVERNMENTAL FUNDS
(Exclusive of General Fund)
124
THIS PAGE INTENTIONALLY LEFT BLANK
125
GOVERNMENTAL FUNDS - SOURCES
EXCLUSIVE OF GENERAL FUND
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Budget Budget Budget
Special Revenue Funds
101 Police Education $5,375 $2,618 $3,800 $3,800 $3,000
102 Special Law Enf. Trust - Local $721 $3,814 $50 $50 $5
103 Special Law Enf. Trust - Federal $26,365 $18,875 $225 $9,295 $40
120 Transportation Improvement $736,164 $647,981 $668,000 $668,000 $532,100
121 Infrastructure Surtax $3,023,262 $2,479,827 $2,025,000 $2,025,000 $2,200,000
130 Solid Waste/Recycling $3,613,187 $2,694,832 $2,646,317 $2,646,317 $2,683,736
140 Arbor $468,368 $529,753 $5,000 $5,000 $2,000
150 Transportation Impact Fee $379,036 $298,056 $12,000 $106,000 $1,000
151 Police Impact Fee $115,301 $68,372 $7,000 $7,000 $600
152 Fire Impact Fee $133,611 $90,101 $26,000 $26,000 $2,400
153 Park Impact Fee $812,789 $435,658 $2,000 $2,000 $750
$9,314,179 $7,269,887 $5,395,392 $5,498,462 $5,425,631
Special Assessment Funds - TLBD/Tuscawilla III
160 TLBD Maintenance $521,106 $518,964 $509,048 $512,048 $507,893
162 Tuscawilla Phase III $12,702 $13,625 $13,238 $13,238 $13,211
261 TLBD Debt Service $142,556 $140,707 $139,105 $139,105 $138,685
$676,364 $673,296 $661,391 $664,391 $659,789
Special Assessment Funds - Oak Forest
161 Oak Forest Maintenance $63,134 $58,490 $56,425 $56,425 $55,825
260 Oak Forest Debt Service $80 $0 $0 $0 $0
$63,214 $58,490 $56,425 $56,425 $55,825
Debt Service Funds
201 2003/2014 Debt Service $4,238 $0 $0 $0 $0
202 1999/2011 Debt Service $1,299,291 $1,302,223 $1,238,000 $1,238,000 $1,280,276
240 Central Winds G.O. Debt Service $113,672 $835,459 $0 $0 $0
$1,417,201 $2,137,682 $1,238,000 $1,238,000 $1,280,276
Capital Project Funds
301 1999 Construction $24,694 $18,968 $7,000 $7,000 $800
302 Revolving Rehab $32,683 $25,108 $11,000 $11,000 $1,000
303 Perk Up Parks $1,930,469 $580,687 $20,000 $20,000 $3,500
305 Excellence in Cust Svc Initiative $315,618 $312,469 $3,000 $3,000 $750
$2,303,464 $937,232 $41,000 $41,000 $6,050
$13,774,422 $11,076,587 $7,392,208 $7,498,278 $7,427,571TOTAL GOVERNMENTAL FUNDS - SOURCES
Page | 94 126
GOVERNMENTAL FUNDS - APPLICATIONS
EXCLUSIVE OF GENERAL FUND
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Budget Budget Budget
Special Revenue Funds
101 Police Education $3,820 $7,083 $3,900 $10,900 $3,000
102 Special Law Enf. Trust - Local $10,721 $1,897 $7,600 $4,600 $7,500
103 Special Law Enf. Trust - Federal $38,045 $20,974 $38,968 $48,038 $5,425
120 Transportation Improvement $737,402 $1,065,503 $1,211,610 $811,610 $1,109,379
121 Infrastructure Surtax $822,965 $1,405,539 $6,029,646 $5,554,646 $3,792,000
130 Solid Waste/Recycling $2,826,675 $2,961,287 $2,930,108 $2,930,108 $3,081,764
140 Arbor $168,441 $168,714 $479,927 $479,927 $498,537
150 Transportation Impact Fee $240 $0 $850,000 $169,000 $830,000
151 Police Impact Fee $0 $0 $0 $0 $0
152 Fire Impact Fee $0 $0 $0 $0 $0
153 Park Impact Fee $1,224,912 $620,071 $350,000 $350,000 $200,000
$5,833,221 $6,251,068 $11,901,759 $10,358,829 $9,527,605
Special Assessment Funds - TLBD/Tuscawilla III
160 TLBD Maintenance $526,309 $503,957 $548,451 $551,451 $560,116
162 Tuscawilla Phase III $12,479 $15,238 $15,366 $15,366 $15,006
261 TLBD Debt Service $172,976 $161,476 $160,592 $135,592 $160,924
262 TLBD Phase II Debt Service $0 $0 $0 $0 $0
$711,764 $680,671 $724,409 $702,409 $736,046
Special Assessment Funds - Oak Forest
161 Oak Forest Maintenance $61,000 $55,247 $60,326 $60,326 $70,090
260 Oak Forest Debt Service $8,579 $0 $0 $0 $0
$69,579 $55,247 $60,326 $60,326 $70,090
Debt Service Funds
201 2003/2014 Debt Service $845,306 $0 $0 $0 $0
202 1999/2011 Debt Service $238,380 $1,275,000 $1,280,001 $1,280,001 $1,277,501
240 Central Winds G.O. Debt Service $105,000 $0 $0 $0 $0
$1,188,686 $1,275,000 $1,280,001 $1,280,001 $1,277,501
Capital Project Funds
301 1999 Construction $0 $0 $150,000 $0 $885,900
302 Revolving Rehab $0 $0 $0 $0 $1,172,600
303 Perk Up Parks $178,051 $349,823 $795,570 $595,570 $1,389,170
304 Utility/Public Works Facility $0 $0 $0 $0 $0
305 Excellence in Cust Svc Initiative $186,791 $900,341 $180,000 $30,000 $15,000
$364,842 $1,250,164 $1,125,570 $625,570 $3,462,670
$8,168,092 $9,512,150 $15,092,065 $13,027,135 $15,073,912
CHANGE IN FUND BALANCE - GOVERNMENTAL FUNDS (exclusive of General Fund)
FUND BALANCE - October 1 22,347,396 27,953,726 26,752,030 29,518,164 $23,989,307
Appropriation TO (FROM) Fund Balance $5,606,330 $1,564,437 ($7,699,857) ($5,528,857) ($7,646,341)
FUND BALANCE - September 30 27,953,726 29,518,163 19,052,173 23,989,307 $16,342,966
TOTAL GOVERNMENTAL FUNDS -
Page | 95 127
OTHER GOVERNMENTAL FUNDS - SUMMARY
Source/Application Category
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Budget Budget Budget
Sources
Revenues $9,912,526 $7,561,386 $6,162,208 $6,268,278 $6,147,570
Transfers In $3,861,896 $3,515,201 $1,230,000 $1,230,000 $1,280,001
Total Sources $13,774,422 $11,076,587 $7,392,208 $7,498,278 $7,427,571
Applications
Personal Services $0 $0 $0 $0 $0
Operating Expenses $3,952,147 $4,512,099 $4,856,485 $4,853,555 $4,868,146
Debt $1,314,474 $1,414,520 $1,409,934 $1,409,934 $1,410,266
Transfers $367,206 $925,201 $2,000,000 $2,000,000 $1,070,000
Capital Outlay $2,534,265 $2,660,330 $6,825,646 $4,763,646 $7,725,500
Total Applications $8,168,092 $9,512,150 $15,092,065 $13,027,135 $15,073,912
Page | 96 128
Police Education 101
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
351500 Traffic $4,782 $2,163 $3,600 $3,600 $3,000
361100/361300 Investment $593 $455 $200 $200 $0
Total Revenues $5,375 $2,618 $3,800 $3,800 $3,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $5,375 $2,618 $3,800 $3,800 $3,000
APPLICATIONS
555550 Training $3,820 $7,083 $3,900 $10,900 $3,000
Total Operating $3,820 $7,083 $3,900 $10,900 $3,000
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $3,820 $7,083 $3,900 $10,900 $3,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $18,320 $19,875 $19,550 $15,410 $8,310
Appropriation TO (FROM) Fund Balance $1,555 ($4,465) ($100) ($7,100) $0
FUND BALANCE - September 30 $19,875 $15,410 $19,450 $8,310 $8,310
Page | 97 129
Sp Law Enforcement Trust (Local) 102
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
358200 Confiscated Local Law Enf $300 $3,560 $0 $0 $0
361100/361300 Investment $421 $254 $50 $50 $5
Total Revenues $721 $3,814 $50 $50 $5
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $721 $3,814 $50 $50 $5
APPLICATIONS
530311 Legal $3,090 $0 $3,000 $0 $1,500
550525 Operating - Small Tools $6,931 $1,597 $2,600 $2,600 $4,000
555490 Not Otherwise Classified $700 $300 $2,000 $2,000 $2,000
Total Operating $10,721 $1,897 $7,600 $4,600 $7,500
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $10,721 $1,897 $7,600 $4,600 $7,500
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $21,630 $11,630 $9,605 $13,547 $8,997
Appropriation TO (FROM) Fund Balance ($10,000) $1,917 ($7,550) ($4,550) ($7,495)
FUND BALANCE - September 30 $11,630 $13,547 $2,055 $8,997 $1,502
Page | 98 130
Sp Law Enforcement Trust (Fed) 103
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
355000 Fines & Forfeits - Federal $0 $0 $0 $288 $0
355002 Department of Justice $24,540 $17,683 $0 $8,782 $0
361100/361300 Investment $1,825 $1,192 $225 $225 $40
Total Revenues $26,365 $18,875 $225 $9,295 $40
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $26,365 $18,875 $225 $9,295 $40
APPLICATIONS
550520 Operating $2,500 $3,747 $3,750 $3,750 $1,000
550525 Operating - Small Tools $1,763 $17,227 $35,218 $44,288 $4,425
Total Operating $4,263 $20,974 $38,968 $48,038 $5,425
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $14,086 $0 $0 $0 $0
560650 Construction In Progress $19,696 $0 $0 $0 $0
Total Capital $33,782$0$0$0$0
TOTAL APPLICATIONS $38,045 $20,974 $38,968 $48,038 $5,425
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $59,489 $47,809 $44,600 $45,710 $6,967
Appropriation TO (FROM) Fund Balance ($11,680) ($2,099) ($38,743) ($38,743) ($5,385)
FUND BALANCE - September 30 $47,809 $45,710 $5,857 $6,967 $1,582
Page | 99 131
Transportation Improvement - 120
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
312410 1st Loc Op Fuel $635,716 $562,250 $625,000 $625,000 $532,000
344920 Traffic Signal $43,100 $44,225 $35,000 $35,000 $0
361100/361300 Investment $57,348 $41,506 $8,000 $8,000 $100
Total Revenues $736,164 $647,981 $668,000 $668,000 $532,100
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $736,164 $647,981 $668,000 $668,000 $532,100
APPLICATIONS
530314 Consulting $0 $37,408 $35,000 $35,000 $35,000
540430 Utilities $8,678 $8,400 $9,060 $9,060 $9,060
545270 R&M Infra - Grounds $15,428 $10,329 $23,250 $23,250 $23,250
545300 R&M Mach & Equip $13,797 $13,524 $18,500 $18,500 $18,500
545400 R&M Transportation $0 $2,807 $25,000 $25,000 $25,000
545410 R&M Trans - Roads $6,704 $13,617 $7,000 $11,500 $7,000
545411 R&M Trans - Striping $22,543 $9,385 $15,000 $10,500 $15,000
545412 R&M Trans - Traffic Control $57,439 $64,070 $65,000 $65,000 $25,001
545420 R&M Trans - Sidewalks $369,427 $350,948 $440,000 $440,000 $380,350
550525 Operating - Small Tools $13,806 $6,854 $18,550 $18,550 $18,550
550526 Operating - Software $875 $0 $1,870 $1,870 $0
580820 Metroplan Funding Agreement $2,761 $1,371 $2,930 $2,930 $2,668
555480 Promotional / Advertising $0 $0 $450 $450 $0
Total Operating $511,458 $518,713 $661,610 $661,610 $559,379
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $66,132 $46,790 $0 $50,000 $0
560641 Mach & Equip - Vehicles $16,756 $0 $0 $0 $0
560650 Construction In Progress $143,056 $500,000 $550,000 $100,000 $550,000
Total Capital $225,944 $546,790 $550,000 $150,000 $550,000
TOTAL APPLICATIONS $737,402 $1,065,503 $1,211,610 $811,610 $1,109,379
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,859,776 $1,858,538 $1,278,976 $1,441,016 $1,297,406
Appropriation TO (FROM) Fund Balance ($1,238) ($417,522) ($543,610) ($143,610) ($577,279)
FUND BALANCE - September 30 $1,858,538 $1,441,016 $735,366 $1,297,406 $720,127
Page | 100 132
Infrastructure Surtax (prev Road Improvements) 121
2nd and 3rd Generation
Original Revised
Division FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
4120 Road Improvements (2nd Gen)$398,473 $0 $0 $0 $0
4130 Infrastructure (3rd Gen)$2,624,789 $2,479,827 $2,025,000 $2,025,000 $2,200,000
TOTAL SOURCES $3,023,262 $2,479,827 $2,025,000 $2,025,000 $2,200,000
APPLICATIONS
4120 Road Improvements (2nd Gen)$27,352 ($62,500) $1,088,146 $1,088,146 $0
4130 Infrastructure (3rd Gen)$795,613 $1,468,039 $4,941,500 $4,466,500 $3,792,000
TOTAL APPLICATIONS $822,965 $1,405,539 $6,029,646 $5,554,646 $3,792,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $6,842,505 $9,042,802 $9,537,802 $10,117,090 $6,587,444
Appropriation TO (FROM) Fund Balance $2,200,297 $1,074,288 ($4,004,646) ($3,529,646) ($1,592,000)
FUND BALANCE - September 30 $9,042,802 $10,117,090 $5,533,156 $6,587,444 $4,995,444
Page | 101 133
Infrastructure Surtax 121
Road Improvements 4120
2nd Generation
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
337400 Grant - Transportation $398,473 $0 $0 $0 $0
Total Revenues $398,473 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $398,473 $0 $0 $0 $0
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $27,352 ($62,500) $1,088,146 $1,088,146 $0
Total Capital $27,352 ($62,500) $1,088,146 $1,088,146 $0
TOTAL APPLICATIONS $27,352 ($62,500) $1,088,146 $1,088,146 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $717,025 $1,088,146 $1,088,146 $1,150,646 $62,500
Appropriation TO (FROM) Fund Balance $371,121 $62,500 ($1,088,146) ($1,088,146) $0
FUND BALANCE - September 30 $1,088,146 $1,150,646$0$62,500$62,500
Page | 102 134
Infrastructure Surtax 121
Infrastructure - 4130
3rd Generation
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
312600 Discretionary Sales Surtax $2,306,211 $2,271,433 $1,755,000 $1,755,000 $2,200,000
331390 Federal Grant - Other Phys. Environ.$75,084 $0 $200,000 $200,000 $0
334390 State Grant - Other Phys. Environ.$4,171 $0 $0 $0 $0
361100/361300 Investment $239,323 $208,394 $70,000 $70,000 $0
Total Revenues $2,624,789 $2,479,827 $2,025,000 $2,025,000 $2,200,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $2,624,789 $2,479,827 $2,025,000 $2,025,000 $2,200,000
APPLICATIONS
530314 Consulting $0 $0 $50,000 $50,000 $25,000
Total Operating $0 $0 $50,000 $50,000 $25,000
591410 To Water Sewer Utility $0 $0 $2,000,000 $2,000,000 $1,070,000
Total Transfers $0 $0 $2,000,000 $2,000,000 $1,070,000
560640 Machinery & Equipment $0 $0 $140,000 $263,046 $144,000
560641 Mach & Equip - Vehicles $0 $0 $451,500 $451,500 $278,000
560650 Construction In Progress $795,613 $1,468,039 $2,300,000 $1,701,954 $2,275,000
Total Capital $795,613 $1,468,039 $2,891,500 $2,416,500 $2,697,000
TOTAL APPLICATIONS $795,613 $1,468,039 $4,941,500 $4,466,500 $3,792,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $6,125,480 $7,954,656 $8,449,656 $8,966,444 $6,524,944
Appropriation TO (FROM) Fund Balance $1,829,176 $1,011,788 ($2,916,500) ($2,441,500) ($1,592,000)
FUND BALANCE - September 30 $7,954,656 $8,966,444 $5,533,156 $6,524,944 $4,932,944
Page | 103 135
Solid Waste / Recycling - 130
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
331390 Federal Grant - Garbage / Solid Waste $829,085 $26,808 $0 $0 $0
334390 State Grant - Garbage / Solid Waste $148,547 $1,858 $0 $0 $0
338200 Environmental Rev Share $49,286 $58,545 $48,000 $48,000 $59,220
343400 Garbage / Solid Waste $2,539,772 $2,570,691 $2,579,117 $2,579,117 $2,605,316
343420 Recycle Bin Revenue $2,326 $1,970 $1,200 $1,200 $1,200
361100/361300 Investment $44,171 $34,960 $18,000 $18,000 $18,000
Total Revenues $3,613,187 $2,694,832 $2,646,317 $2,646,317 $2,683,736
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $3,613,187 $2,694,832 $2,646,317 $2,646,317 $2,683,736
APPLICATIONS
530314 Consulting $3,498 $3,630 $3,500 $3,500 $3,500
530320 Accounting / Auditing $0 $5,000 $0 $0 $0
530341 Other Svcs - Contract / Admin $93,258 $118,752 $125,187 $125,187 $95,410
540435 Disposal (includes landfill)$2,636,484 $2,823,464 $2,794,021 $2,794,021 $2,975,454
550520 Operating $6,926 $10,441 $7,400 $7,400 $7,400
Total Operating $2,740,166 $2,961,287 $2,930,108 $2,930,108 $3,081,764
591001To General Fund $23,029$0$0$0$0
591411To Stormwater $63,480$0$0$0$0
Total Transfers $86,509$0$0$0$0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $2,826,675 $2,961,287 $2,930,108 $2,930,108 $3,081,764
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,378,575 $2,165,087 $1,923,742 $1,898,632 $1,614,841
Appropriation TO (FROM) Fund Balance $786,512 ($266,455) ($283,791) ($283,791) ($398,028)
FUND BALANCE - September 30 $2,165,087 $1,898,632 $1,639,951 $1,614,841 $1,216,813
Monthly charge for service (Waste Pro) - $18.10 (staff is currently reviewing cost analysis for future rate change)
Page | 104 136
Arbor 140
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
316010 Arbor License $2,470 $1,140 $500 $500 $500
322910 Arbor Permits $8,785 $1,180 $500 $500 $500
354100 Arbor Fine $138,730 $9,150 $0 $0 $0
361100/361300 Investment $18,383 $18,283 $4,000 $4,000 $1,000
Total Revenues $168,368 $29,753 $5,000 $5,000 $2,000
381001 From General Fund $300,000 $500,000 $0 $0 $0
Total Transfers $300,000 $500,000 $0 $0 $0
TOTAL SOURCES $468,368 $529,753 $5,000 $5,000 $2,000
APPLICATIONS
530314 Consulting $650 $0 $0 $0 $0
530341 Other Svcs - Contract / Admin $0 $25,035 $16,662 $16,662 $16,662
545270 R&M Infra - Grounds $136,972 $123,827 $445,000 $426,000 $445,000
550520 Operating $7,009 $17,850 $15,000 $15,000 $32,500
550525 Operating - Small Tools $0 $1,625 $1,000 $1,000 $1,000
555480 Promotional / Advertising $147 $377 $1,265 $1,265 $2,375
555550 Training $0 $0 $1,000 $1,000 $1,000
Total Operating $144,778 $168,714 $479,927 $460,927 $498,537
591001 To General Fund $23,663 $0 $0 $0 $0
Total Transfers $23,663 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $0 $19,000 $0
Total Capital $0 $0 $0 $19,000 $0
TOTAL APPLICATIONS $168,441 $168,714 $479,927 $479,927 $498,537
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $579,387 $879,314 $670,914 $1,240,353 $765,426
Appropriation TO (FROM) Fund Balance $299,927 $361,039 ($474,927) ($474,927) ($496,537)
FUND BALANCE - September 30 $879,314 $1,240,353 $195,987 $765,426 $268,889
Page | 105 137
Transportation Impact 150
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324310 Transportation - Residential $285,568 $263,159 $0 $94,000 $0
324320 Transportation - Commercial $55,942 $0 $0 $0 $0
361100/361300 Investment $37,526 $34,897 $12,000 $12,000 $1,000
Total Revenues $379,036 $298,056 $12,000 $106,000 $1,000
381140 From Arbor
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $379,036 $298,056 $12,000 $106,000 $1,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $240 $0 $850,000 $169,000 $830,000
Total Capital $240 $0 $850,000 $169,000 $830,000
TOTAL APPLICATIONS $240 $0 $850,000 $169,000 $830,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,106,655 $1,485,451 $1,661,463 $1,783,507 $1,720,507
Appropriation TO (FROM) Fund Balance $378,796 $298,056 ($838,000) ($63,000) ($829,000)
FUND BALANCE - September 30 $1,485,451 $1,783,507 $823,463 $1,720,507 $891,507
Page | 106 138
Police Impact 151
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324110 Public Safety - Residential $58,025 $53,350 $0 $0 $0
324120 Public Safety - Commercial $39,875 $0 $0 $0 $0
361100/361300 Investment $17,401 $15,022 $7,000 $7,000 $600
Total Revenues $115,301 $68,372 $7,000 $7,000 $600
381140 From Arbor
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $115,301 $68,372 $7,000 $7,000 $600
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $0 $0 $0 $0 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $548,724 $664,025 $707,025 $732,397 $739,397
Appropriation TO (FROM) Fund Balance $115,301 $68,372 $7,000 $7,000 $600
FUND BALANCE - September 30 $664,025 $732,397 $714,025 $739,397 $739,997
Page | 107 139
Fire Impact - 152
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324110 Public Safety - Residential $36,292 $33,368 $0 $0 $0
324120Public Safety - Commercial $24,940$0$0$0$0
361100/361300 Investment $72,379 $56,733 $26,000 $26,000 $2,400
Total Revenues $133,611 $90,101 $26,000 $26,000 $2,400
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $133,611 $90,101 $26,000 $26,000 $2,400
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $0 $0 $0 $0 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $2,443,297 $2,576,908 $2,637,709 $2,667,009 $2,693,009
Appropriation TO (FROM) Fund Balance $133,611 $90,101 $26,000 $26,000 $2,400
FUND BALANCE - September 30 $2,576,908 $2,667,009 $2,663,709 $2,693,009 $2,695,409
Page | 108 140
Park Impact 153
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324610 Culture / Recreation - Residential $592,740 $323,010 $0 $0 $0
361100/361300 Investment $41,998 $22,393 $2,000 $2,000 $750
Total Revenues $634,738 $345,403 $2,000 $2,000 $750
381303 From Perk Up Parks $178,051 $90,255 $0 $0 $0
Total Transfers $178,051 $90,255 $0 $0 $0
TOTAL SOURCES $812,789 $435,658 $2,000 $2,000 $750
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $13,923 $0 $0 $0
560650 Construction In Progress $1,224,912 $606,148 $350,000 $350,000 $200,000
Total Capital $1,224,912 $620,071 $350,000 $350,000 $200,000
TOTAL APPLICATIONS $1,224,912 $620,071 $350,000 $350,000 $200,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,401,399 $989,276 $564,609 $804,863 $456,863
Appropriation TO (FROM) Fund Balance ($412,123) ($184,413) ($348,000) ($348,000) ($199,250)
FUND BALANCE - September 30 $989,276 $804,863 $216,609 $456,863 $257,613
Page | 109 141
Special Assessment - TLBD Maint 160
Assess Rate/Unit - $120
Legal Maximum - $128
$120$120$120$120$120
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325200 Charges for Services $509,575 $509,265 $507,548 $507,548 $507,548
366000 Misc Private Donations $0 $0 $0 $3,000 $0
361100/361300 Investment $11,531 $9,699 $1,500 $1,500 $345
Total Revenues $521,106 $518,964 $509,048 $512,048 $507,893
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $521,106 $518,964 $509,048 $512,048 $507,893
APPLICATIONS
530340 Other Svcs $2,531 $2,161 $2,650 $2,650 $2,650
530341 Other Svcs - Contract / Admin $5,900 $58,667 $59,797 $59,797 $59,797
540430 Utilities $59,016 $56,539 $59,040 $59,040 $70,200
540434 Streetlights $230,598 $228,646 $230,400 $230,400 $229,200
545210 R&M Infra - Fountains $10,810 $14,685 $18,100 $18,100 $18,100
545270 R&M Infra - Grounds $163,221 $143,259 $178,464 $181,464 $180,169
Total Operating $472,076 $503,957 $548,451 $551,451 $560,116
591001 To General Fund $52,739 $0 $0 $0 $0
Total Transfers $52,739$0$0$0$0
560640Machinery & Equipment $1,494$0$0$0$0
Total Capital $1,494 $0 $0 $0 $0
TOTAL APPLICATIONS $526,309 $503,957 $548,451 $551,451 $560,116
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $223,641 $218,438 $169,575 $233,445 $194,042
Appropriation TO (FROM) Fund Balance ($5,203) $15,007 ($39,403) ($39,403) ($52,223)
FUND BALANCE - September 30 $218,438 $233,445 $130,172 $194,042 $141,819
Page | 110 142
Special Assessment - TLBD I Capital/DS 261
BB&T Bank Note
Final Year FY 2030
Assess Rate/Unit - $36
Legal Maximum - $43
$36 $36 $36 $36 $36
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325100 *Capital Improvement $93,384 $97,062 $138,655 $138,655 $138,655
369900 *Misc Revenue $4,495 $3,825 $0 $0 $0
361100/361300 *Investment $44,677 $39,820 $450 $450 $30
Total Revenues $142,556 $140,707 $139,105 $139,105 $138,685
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $142,556 $140,707 $139,105 $139,105 $138,685
APPLICATIONS
530311 Legal
530340 Other Svcs $690 $588 $750 $750 $750
530341 Other Svcs - Contract / Admin $2,500 $3,043 $4,120 $4,120 $4,120
Total Operating $3,190 $3,631 $4,870 $4,870 $4,870
591001 To General Fund $1,656 $0 $0 $0 $0
Total Transfers $1,656 $0 $0 $0 $0
570710 Principal $93,384 $97,062 $95,604 $95,604 $99,099
570720 Interest $41,343 $38,248 $35,118 $35,118 $31,955
Total Debt Service $134,727 $135,310 $130,722 $130,722 $131,054
560650 Construction In Progress $33,403 $22,535 $25,000 $0 $25,000
Total Capital $33,403 $22,535 $25,000 $0 $25,000
TOTAL APPLICATIONS $172,976 $161,476 $160,592 $135,592 $160,924
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $111,257 $80,837 $58,701 $60,068 $63,581
Appropriation TO (FROM) Fund Balance ($30,420) ($20,769) ($21,487) $3,513 ($22,239)
FUND BALANCE - September 30 $80,837 $60,068 $37,214 $63,581 $41,342
Due to the structure of this debt service instrument, the FY2018 and FY2019 special assessment revenues are required by GASB to have the distinctive
accounting treatment represented herein.
Page | 111 143
Special Assessment - Tuscawilla III 162
Capital/DS and Maintenance Divisions
Capital Maint
Assess Rate/Unit -$85 $87
Legal Maximum -$88 $87
Original Revised
Division FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
1521 Capital Division $5,723 $5,712 $5,696 $5,696 $5,696
1522 Maintenance Division $6,979 $7,913 $7,542 $7,542 $7,515
TOTAL SOURCES $12,702 $13,625 $13,238 $13,238 $13,211
APPLICATIONS
1521 Capital Division $5,962 $6,177 $6,091 $6,091 $6,091
1522 Maintenance Division $6,517 $9,061 $9,275 $9,275 $8,915
TOTAL APPLICATIONS $12,479 $15,238 $15,366 $15,366 $15,006
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $10,258 $10,481 $7,537 $8,868 $6,740
Appropriation TO (FROM) Fund Balance $223 ($1,613) ($2,128) ($2,128) ($1,795)
FUND BALANCE - September 30 $10,481 $8,868 $5,409 $6,740 $4,945
Internal Loan to General Fund ($48,217)($45,357)
per 9/30 ACFR ($37,736) ($36,489)
Page | 112 144
Special Assessment - Tuscawilla III 162
Capital 1521 - Internal Loan
Final Year FY 2033
Assess Rate/Unit - $85
Legal Maximum - $88
$85 $85 $85 $85 $85
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325100 Capital Improvement $5,723 $5,712 $5,696 $5,696 $5,696
Total Revenues $5,723 $5,712 $5,696 $5,696 $5,696
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $5,723 $5,712 $5,696 $5,696 $5,696
APPLICATIONS
530340 Other Svcs $28 $25 $35 $35 $35
530341 Other Svcs - Contract / Admin $700 $1,942 $1,845 $1,845 $1,845
Total Operating $728 $1,967 $1,880 $1,880 $1,880
570710 Principal $2,783 $2,860 $2,941 $2,941 $3,023
570720 Interest $1,428 $1,350 $1,270 $1,270 $1,188
Total Debt Service $4,211 $4,210 $4,211 $4,211 $4,211
591001 To General Fund $1,023 $0 $0 $0 $0
Total Transfers $1,023 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $5,962 $6,177 $6,091 $6,091 $6,091
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $3,201 $2,962 $2,453 $2,497 $2,102
Appropriation TO (FROM) Fund Balance ($239) ($465) ($395) ($395) ($395)
FUND BALANCE - September 30 $2,962 $2,497 $2,058 $2,102 $1,707
Internal Loan to General Fund ($48,217)($45,357)
per 9/30 ACFR ($45,255) ($42,860)
Page | 113 145
Special Assessment - Tuscawilla III 162
Maintenance 1522
Assess Rate/Unit - $87
Legal Maximum - $87
$75 $87 $87 $87 $87
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325200 Charges for Services $6,491 $7,518 $7,500 $7,500 $7,500
361100/361300 Investment $488 $395 $42 $42 $15
Total Revenues $6,979 $7,913 $7,542 $7,542 $7,515
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $6,979 $7,913 $7,542 $7,542 $7,515
APPLICATIONS
530340 Other Svcs $32 $33 $35 $35 $35
530341 Other Svcs - Contract / Admin $700 $2,123 $2,290 $2,290 $2,290
540432 Water/Sewer $1,164 $839 $1,200 $1,200 $840
545270 R&M Infra - Grounds $3,017 $6,066 $5,750 $5,750 $5,750
Total Operating $4,913 $9,061 $9,275 $9,275 $8,915
591001 To General Fund $1,604 $0 $0 $0 $0
Total Transfers $1,604 $0 $0 $0 $0
TOTAL APPLICATIONS $6,517 $9,061 $9,275 $9,275 $8,915
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $7,057 $7,519 $5,084 $6,371 $4,638
Appropriation TO (FROM) Fund Balance $462 ($1,148) ($1,733) ($1,733) ($1,400)
FUND BALANCE - September 30 $7,519 $6,371 $3,351 $4,638 $3,238
Page | 114 146
Special Assessment - Oak Forest Maintenance 161
Assess Rate/Unit - $60
Legal Maximum - $63
$60 $60 $60
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325200 Charges for Services $55,928 $55,914 $55,725 $55,725 $55,725
361100/361300 Investment $3,361 $2,576 $700 $700 $100
Total Revenues $59,289 $58,490 $56,425 $56,425 $55,825
381260 From Oak Forest DS $3,845 $0 $0 $0 $0
Total Transfers $3,845 $0 $0 $0 $0
TOTAL SOURCES $63,134 $58,490 $56,425 $56,425 $55,825
APPLICATIONS
530340 Other Svcs $277 $282 $300 $300 $300
530341 Other Svcs - Contract / Admin $4,700 $14,834 $15,203 $15,203 $15,203
540430 Utilities $4,568 $3,854 $5,280 $5,280 $4,800
545270 R&M Infra - Grounds $41,989 $36,277 $39,543 $39,543 $49,787
Total Operating $51,534 $55,247 $60,326 $60,326 $70,090
591001 To General Fund $9,466 $0 $0 $0 $0
Total Transfers $9,466 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $61,000 $55,247 $60,326 $60,326 $70,090
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $91,965 $94,099 $81,574 $97,342 $93,441
Appropriation TO (FROM) Fund Balance $2,134 $3,243 ($3,901) ($3,901) ($14,265)
FUND BALANCE - September 30 $94,099 $97,342 $77,673 $93,441 $79,176
Page | 115 147
Special Assessment - Oak Forest Capital/DS 260
Internal Loan
Final Year FY 2017
Final year of
assessment
$64
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 *Investment $80 $0 $0 $0 $0
Total Revenues $80 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $80 $0 $0 $0 $0
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
591161 To Oak Forest Maintenance $3,845 $0 $0 $0 $0
Total Transfers $3,845 $0 $0 $0 $0
Total Debt Service $0 $0 $0 $0 $0
560650 Construction In Progress $4,734 $0 $0 $0 $0
Total Capital $4,734 $0 $0 $0 $0
TOTAL APPLICATIONS $8,579 $0 $0 $0 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $8,499 $0 $0 $0 $0
Appropriation TO (FROM) Fund Balance ($8,499) $0 $0 $0 $0
Due to the structure of this debt service instrument, the FY2017 special assessment revenues are required by GASB to have the distinctive
accounting treatment represented herein.
Page | 116 148
2003/2014 Debt Service 201
2014 Bank Note - Whitney/Hancock
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $4,238 $0 $0 $0 $0
Total Revenues $4,238 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $4,238 $0 $0 $0 $0
APPLICATIONS
530314 Consulting $2,000 $0 $0 $0 $0
Total Operating $2,000 $0 $0 $0 $0
591001 To General Fund $8,650 $0 $0 $0 $0
Total Transfers $8,650 $0 $0 $0 $0
570710 Principal $831,000 $0 $0 $0 $0
570720 Interest $3,656 $0 $0 $0 $0
Total Debt Service $834,656 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $845,306 $0 $0 $0 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $841,068 $0 $0 $0 $0
Appropriation TO (FROM) Fund Balance ($841,068) $0 $0 $0 $0
Page | 117 149
1999/2011 Debt Service 202
1999 Series Improvement Refunding Revenue Bonds - US Bank
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $19,291 $12,223 $8,000 $8,000 $275
Total Revenues $19,291 $12,223 $8,000 $8,000 $275
381001 From General Fund $1,280,000 $1,290,000 $1,230,000 $1,230,000 $1,280,001
Total Transfers $1,280,000 $1,290,000 $1,230,000 $1,230,000 $1,280,001
TOTAL SOURCES $1,299,291 $1,302,223 $1,238,000 $1,238,000 $1,280,276
APPLICATIONS
530314 Consulting $2,500 $0 $5,000 $5,000 $2,500
Total Operating $2,500 $0 $5,000 $5,000 $2,500
Total Transfers $0 $0 $0 $0 $0
570710 Principal $233,129 $417,881 $393,797 $393,797 $371,765
570720 Interest $2,751 $857,119 $881,204 $881,204 $903,236
Total Debt Service $235,880 $1,275,000 $1,275,001 $1,275,001 $1,275,001
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $238,380 $1,275,000 $1,280,001 $1,280,001 $1,277,501
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $236,095 $1,297,006 $1,317,496 $1,324,229 $1,282,228
Appropriation TO (FROM) Fund Balance $1,060,911 $27,223 ($42,001) ($42,001) $2,775
FUND BALANCE - September 30 $1,297,006 $1,324,229 $1,275,495 $1,282,228 $1,285,003
Page | 118 150
Central Winds Debt Service 240
2012 Limited General Obligation Note
BB&T Note refinanced internally at 0%
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $3,010 $485 $0 $0 $0
311000 Ad Valorem $110,662 $28 $0 $0 $0
Total Revenues $113,672 $513 $0 $0 $0
381305 From Excellence in Customer Service $0 $834,946 $0 $0 $0
Total Transfers $0 $834,946 $0 $0 $0
TOTAL SOURCES $113,672 $835,459 $0 $0 $0
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
570710 Principal $105,000 $0 $0 $0 $0
Total Debt Service $105,000 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $105,000 $0 $0 $0 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $15,869 $24,541 $2,823 $0 $0
Appropriation TO (FROM) Fund Balance $8,672 $835,459 $0 $0 $0
FUND BALANCE - September 30 $24,541 $860,000 $2,823 $0 $0
Internal Loan to General Fund ($860,000)($859,999)
per 9/30 ACFR ($835,459)$0
Voted Debt Millage Rate
The voted debt millage for FY2020 has been eliminated with the adoption of Resolution 2019-19 to forgive the Central Winds General
Obligation internal loan from Fund 305.
Page | 119 151
1999 Construction Capital Project 301
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $24,694 $18,968 $7,000 $7,000 $800
Total Revenues $24,694 $18,968 $7,000 $7,000 $800
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $24,694 $18,968 $7,000 $7,000 $800
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $0 $0 $150,000 $0 $885,900
Total Capital $0 $0 $150,000 $0 $885,900
TOTAL APPLICATIONS $0 $0 $150,000 $0 $885,900
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $841,475 $866,169 $873,171 $885,137 $892,137
Appropriation TO (FROM) Fund Balance $24,694 $18,968 ($143,000) $7,000 ($885,100)
FUND BALANCE - September 30 $866,169 $885,137 $730,171 $892,137 $7,037
Page | 120 152
Revolving Rehab 302
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $32,683 $25,108 $11,000 $11,000 $1,000
Total Revenues $32,683 $25,108 $11,000 $11,000 $1,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $32,683 $25,108 $11,000 $11,000 $1,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $0 $0 $0 $0 $1,172,600
Total Capital $0 $0 $0 $0 $1,172,600
TOTAL APPLICATIONS $0 $0 $0 $0 $1,172,600
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,113,872 $1,146,555 $1,164,054 $1,171,663 $1,182,663
Appropriation TO (FROM) Fund Balance $32,683 $25,108 $11,000 $11,000 ($1,171,600)
FUND BALANCE - September 30 $1,146,555 $1,171,663 $1,175,054 $1,182,663 $11,063
Page | 121 153
Perk Up Parks - Capital Projects 303
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $30,469 $80,687 $20,000 $20,000 $3,500
Total Revenues $30,469 $80,687 $20,000 $20,000 $3,500
381001 From General Fund $1,900,000 $500,000 $0 $0 $0
Total Transfers $1,900,000 $500,000 $0 $0 $0
TOTAL SOURCES $1,930,469 $580,687 $20,000 $20,000 $3,500
APPLICATIONS
550525 Operating - Small Tools $0 $259,568 $54,570 $54,570 $39,170
Total Operating $0 $259,568 $54,570 $54,570 $39,170
591153 To Park Impact $178,051 $90,255 $0 $0 $0
Total Transfers $178,051 $90,255 $0 $0 $0
560650 Construction In Progress $0 $0 $741,000 $541,000 $1,350,000
Total Capital $0 $0 $741,000 $541,000 $1,350,000
TOTAL APPLICATIONS $178,051 $349,823 $795,570 $595,570 $1,389,170
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $2,133,933 $3,886,351 $3,506,352 $4,117,215 $3,541,645
Appropriation TO (FROM) Fund Balance $1,752,418 $230,864 ($775,570) ($575,570) ($1,385,670)
FUND BALANCE - September 30 $3,886,351 $4,117,215 $2,730,782 $3,541,645 $2,155,975
Page | 122 154
Excellence in Customer Service Initiative Capital Project 305
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $10,618 $12,469 $3,000 $3,000 $750
399100 Loan Repayment - CWDS $105,000 $0 $0 $0 $0
Total Revenues $115,618 $12,469 $3,000 $3,000 $750
381001 From General Fund $200,000 $300,000 $0 $0 $0
Total Transfers $200,000 $300,000 $0 $0 $0
TOTAL SOURCES $315,618 $312,469 $3,000 $3,000 $750
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
591240 To Central Winds GO Debt Service $0 $834,946 $0 $0 $0
Total Transfers $0 $834,946 $0 $0 $0
560620 Buildings $9,104 $0 $0 $0 $0
560622 Buildings - Improvements $0 $13,578 $0 $0 $0
560642 Mach & Equip - Data Proc $0 $0 $150,000 $0 $0
560650 Construction In Progress $166,687 $51,817 $30,000 $30,000 $15,000
560680 Intangibles $11,000 $0 $0 $0 $0
Total Capital $186,791 $65,395 $180,000 $30,000 $15,000
TOTAL APPLICATIONS $186,791 $900,341 $180,000 $30,000 $15,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $459,707 $588,534 $514,752 $860,663 $833,663
Appropriation TO (FROM) Fund Balance $128,827 ($587,872) ($177,000) ($27,000) ($14,250)
FUND BALANCE - September 30 $588,534 $662 $337,752 $833,663 $819,413
Principal Payoff CWDS (Internal Loan) $860,000 $860,001
per 9/30 ACFR $1,448,534 $860,663
Page | 123 155
ENTERPRISE FUNDS
156
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157
Enterprise Funds
Overview
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Budget Budget Budget
Sources
Revenues $17,508,312 $16,697,865 $12,933,470 $12,933,470 $13,482,928
Transfers In $69,480 $640,000 $2,000,000 $2,000,000 $1,070,000
Total Sources $17,577,792 $17,337,865 $14,933,470 $14,933,470 $14,552,928
Applications
Personal Services $3,060,792 $2,342,689 $2,518,650 $2,500,397 $2,541,445
Operating $4,522,099 $6,685,673 $7,276,467 $7,264,287 $7,494,008
Debt $2,145,341 $2,174,020 $2,438,856 $2,438,856 $2,454,525
Transfers $1,766,779 $546,523 $603,958 $603,958 $709,337
Capital $1,628,741 $5,849,861 $5,868,031 $5,958,976 $7,506,000
Total Applications $13,123,752 $17,598,766 $18,705,962 $18,766,474 $20,705,315
Less Capitalized Applications ($3,517,482) ($7,788,643)
Total Non-Capital Applications $9,606,270 $9,810,123
Page | 124 158
Enterprise Funds - Recap
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
FUND FUND NAME Actual Actual Budget Budget Budget
SOURCES
410 Water & Sewer Utility $11,353,247 $12,250,111 $12,966,870 $12,966,870 $12,413,928
412 W&S - Service Availability $930,394 $693,873 $50,000 $50,000 $0
420 Development Services $3,149,360 $2,274,042 $811,500 $811,500 $943,000
411 Stormwater $2,144,791 $2,119,839 $1,105,100 $1,105,100 $1,196,000
TOTAL SOURCES $17,577,792 $17,337,865 $14,933,470 $14,933,470 $14,552,928
APPLICATIONS
410 Water & Sewer Utility $6,692,335 $7,309,638 $14,516,927 $14,516,927 $15,917,439
412 W&S - Service Availability $0 $0 $1,520,000 $1,520,000 $1,300,000
420 Development Services $829,862 $1,095,516 $1,294,246 $1,354,758 $2,077,916
411 Stormwater $2,084,073 $1,404,969 $1,105,100 $1,374,789 $1,408,850
TOTAL APPLICATIONS $9,606,270 $9,810,123 $18,436,273 $18,766,474 $20,704,205
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $39,538,771 $44,522,816 $18,490,120 $25,224,316 $21,391,312
Appropriation TO (FROM) Fund Equity $7,971,522 $7,527,742 ($3,772,492) ($3,833,004) ($6,151,277)
FUND EQUITY - September 30 $47,510,293 $52,050,558 $14,717,628 $21,391,312 $15,240,035
Non-Cash Adjustments ($2,987,477) $671,675
Total Net Assets per CAFR 44,522,816 52,722,233
Net Assets Net Assets less Net Capital
(less Restricted for Renewal/Replacement)
Page | 125 159
Water & Sewer Utility 410 / Service Availability 412
Overview
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Budget Budget Budget
Sources
Revenues $12,277,641 $12,693,984 $11,016,870 $11,016,870 $11,343,928
Transfers In $6,000 $250,000 $2,000,000 $2,000,000 $1,070,000
Total Sources $12,283,641 $12,943,984 $13,016,870 $13,016,870 $12,413,928
Applications
Personal Services $2,291,609 $1,463,572 $1,573,876 $1,560,336 $1,472,057
Operating Expenses $2,755,597 $5,064,305 $5,842,206 $5,825,313 $5,864,520
Debt $2,145,341 $2,174,020 $2,438,856 $2,438,856 $2,454,525
Transfers $1,388,529 $546,523 $603,958 $603,958 $709,337
Capital Outlay $1,234,789 $4,171,842 $5,578,031 $5,608,464 $5,417,000
Total Applications $9,815,865 $13,420,262 $16,036,927 $16,036,927 $15,917,439
Less Capitalized Applications ($3,123,530) ($6,110,624)
Total Non-Capital Applications $6,692,335 $7,309,638
Water & Sewer Operations - 3600
Utility/Public Works Director 111 1
Assistant Utility/PW Director 1
Project Specialist 1
Utility Supervisor 11
PW Supervisor 1 1
Maintenance Worker 16 16 11 9
Line Locator 1 1 1 1
Foreman 3 2 2 3
Lead Waste Water Treatment Oper 11
Lead Water Plant Operator 11
Wastewater Treatment Operator 55
Water Plant Operator 3 3
Service Technician 2 2 2 2
Meter Reader 3 3 3 3
Industrial Electrician 1 1
Total 38 38 20 22
TOTAL FULL-TIME PERSONNEL 38 3820 22
Water & Sewer Operations - Part Time - 3600
Maintenance Worker 0.73
Total 0.73 0 0.00 0.00
TOTAL PART-TIME PERSONNEL 0.73 0.00 0.00 0.00
Page | 126 160
Water Sewer Utility 410 / Service Availability 412
Fund Recap
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Budget Budget Budget
SOURCES
Operating Revenues $10,801,918 $11,574,925 $10,856,870 $10,856,870 $11,293,928
Non-Operating Revenues and Transfers $551,329 $675,186 $2,110,000 $2,110,000 $1,120,000
Service Availability Fund $930,394 $693,873 $50,000 $50,000 $0
TOTAL SOURCES $12,283,641 $12,943,984 $13,016,870 $13,016,870 $12,413,928
APPLICATIONS
Operations $6,692,335 $7,309,638 $14,516,927 $14,516,927 $15,917,439
Service Availability Fund $0 $0 $1,520,000 $1,520,000 $1,300,000
TOTAL APPLICATIONS $6,692,335 $7,309,638 $16,036,927 $16,036,927 $17,217,439
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $28,941,521 $31,643,606 $12,930,729 $16,278,152 $13,258,095
Appropriation TO (FROM) Fund Equity $5,591,306 $5,634,346 ($3,020,057)($3,020,057)($4,803,511)
FUND EQUITY - September 30 $34,532,827 $37,277,952 $9,910,672 $13,258,095 $8,454,584
Non-cash Adjustments ($2,889,221)($526,845)
Total Net Assets per ACFR $31,643,606 $36,751,107
Net Assets Net Assets less Net Capital
(less Renewal/Replacement, Restricted)
Total Net Assets Consist of:
Cash and Investments - $27,166,227
Other Current Assets - $508,068
Restricted Investments - $746,540
Net Deferred Flow (pension/OPEB) -
$134,251
Current Liabilities - ($1,384,677)
Noncurrent Liabilities - ($9,498,510)
Capital Assets
(net of related debt) - $19,079,208
Page | 127 161
Water & Sewer Utility 410
Sources
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
SOURCES
Operating:
343300 Water Supply $3,669,048 $4,099,375 $3,893,920 $3,893,920 $3,944,000
343500 Sewer / Waste Water $6,284,754 $6,637,710 $6,292,000 $6,292,000 $6,640,928
343700 Reclaimed Water $437,880 $488,287 $428,450 $428,450 $435,000
343910 Meter $167,443 $127,462 $49,500 $49,500 $75,000
343920 Penalties (Late)$133,284 $124,450 $110,000 $110,000 $115,000
343925 Application $41,100 $39,660 $30,000 $30,000 $36,000
343930 Turn Off / 0n $45,710 $36,464 $40,000 $40,000 $42,000
343935 Tampering $190 $760 $0 $0 $0
343940 Inspection $9,120 $6,440 $2,500 $2,500 $4,000
343945 NSF $2,580 $2,150 $2,500 $2,500 $2,000
369300/369301 Settlements & Collections $10,682 $3,076 $8,000 $8,000 $0
369900 Misc Revenue $127 $9,091 $0 $0 $0
599100 Contingency $0 $0 $0 $13,540 $3,961
Operating Revenues $10,801,918 $11,574,925 $10,856,870 $10,856,870 $11,293,928
Non-Operating:
331390 Federal Grant - Other Phys. Environ. $24,039 ($153)$0 $0 $0
334390 State Grant - Other Phys. Environ.$183 $0 $0 $0 $0
361100/361300 Investment $521,107 $425,339 $110,000 $110,000 $50,000
Non-Operating Revenues $545,329 $425,186 $110,000 $110,000 $50,000
Total Revenues $11,347,247 $12,000,111 $10,966,870 $10,966,870 $11,343,928
381001 From General Fund $0 $250,000 $0 $0 $0
381411 From Stormwater Utility $6,000 $0 $0 $0 $0
381121 From Infrastructure Surtax $0 $0 $2,000,000 $2,000,000 $1,070,000
Total Transfers $6,000 $250,000 $2,000,000 $2,000,000 $1,070,000
TOTAL SOURCES $11,353,247 $12,250,111 $12,966,870 $12,966,870 $12,413,928
Page | 128 162
Water & Sewer Utility 410
Applications
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $1,285,559 $873,979 $782,471 $772,471 $869,093
510140 Overtime $101,291 $46,513 $32,001 $32,001 $36,159
510900 Reimbursements $0 ($8,359) $0 $0 $0
520200 FICA $104,195 $70,019 $61,565 $61,565 $85,488
520220 Pension DB $448,515 $222,397 $447,180 $443,640 $127,884
520225 Pension DC $37,748 $36,144 $39,403 $39,403 $65,252
520230 Health Insurance $288,521 $201,588 $185,042 $185,042 $262,943
520240 Workers' Comp $23,366 $21,291 $26,214 $26,214 $25,238
520250 Unemployment $2,414 $0 $0 $0 $0
Total Payroll $2,291,609 $1,463,572 $1,573,876 $1,560,336 $1,472,057
530311 Legal $14,009 $16,510 $16,560 $16,560 $16,560
530314 Consulting $245,843 $2,668,414 $2,901,173 $2,901,173 $2,751,505
530315 Pre/Post Employment $3,371 $840 $1,130 $1,130 $1,130
530341 Other Svcs - Contract / Admin $23,014 $837,742 $831,150 $831,150 $821,901
530340 Other Svcs $42,404 $7,492 $0 $0 $0
530342 Other Svcs - Maint / Licenses $21,163 $6,872 $17,313 $17,313 $17,312
530343 Other Svcs - Banking $23,197 $27,669 $20,000 $20,000 $20,000
530411 Communication - Phone $9,522 $10,275 $11,157 $11,157 $13,121
530413Communication - R&M $0 $0$600$600$600
540430 Utilities $739,705 $736,791 $760,200 $760,200 $722,040
540435 Disposal $474,069 $53,893 $0 $0 $0
545100 R&M Buildings $14,430 $10,227 $30,710 $30,710 $11,640
545130 R&M Bldgs - Water Plant $93,009 $84,755 $135,000 $119,751 $281,200
545140 R&M Bldgs - Sewer Plant $271,363 $58,045 $197,000 $197,000 $265,000
545150 R&M Bldgs - Reclaimed Plant $42,117 $1,816 $69,000 $69,000 $49,000
545230 R&M Infra - Lift Stations $146,816 $24,538 $136,000 $120,816 $111,000
545240 R&M Infra - Water System $103,792 $117,283 $305,610 $305,610 $327,000
545250 R&M Infra - Sewer System $41,705 $103,905 $77,500 $77,500 $77,500
545270 R&M Infra - Grounds $5,381 $32,056 $32,672 $32,672 $53,986
545300 R&M Mach & Equip $23,550 $42,329 $43,450 $43,450 $43,450
545310 R&M M&E - Vehicles $15,237 $14,489 $23,300 $23,300 $23,300
545320 R&M M&E - Meters $24,535 $19,624 $36,309 $36,309 $36,309
550510 Office $2,515 $878 $1,500 $1,500 $1,500
550520 Operating $2,376 $349 $0 $0 $0
550522 Operating - Tires / Filters $5,894 $4,804 $5,000 $5,000 $5,000
550523 Operating - Janitorial $1,317 $1,262 $1,000 $1,000 $2,000
550524 Operating - Chemicals $227,382 $21,192 $0 $0 $0
550525 Operating - Small Tools $13,536 $11,640 $43,730 $43,730 $36,230
550526 Operating - Software $250 $0 $8,550 $8,550 $9,000
550527 Operating - Apparel $15,784 $12,558 $13,760 $13,760 $14,682
552000 Fuel $69,393 $57,966 $70,652 $70,652 $100,613
555400 Travel & Per Diem $125 $442 $500 $500 $500
555420 Postage / Freight $25 $34 $100 $100 $100
555441 Rent / Lease - Copy Machine $1,446 $1,916 $1,920 $1,920 $1,920
555442 Rent / Lease - Equipment $479 $0 $3,000 $3,000 $3,000
555450 Insurance $15,000 $15,000 $15,000 $15,000 $15,000
555470 Printing / Binding $0 $383 $310 $310 $310
555480 Promotional / Advertising $5,520 $9,112 $11,900 $11,900 $11,900
555490 Not Otherwise Classified $832 $39,372 $550 $550 $550
555540 Dues/Reg/Pub $9,353 $9,568 $9,950 $9,950 $9,950
555550 Training $6,138 $2,264 $8,950 $8,950 $4,750
599100 Contingency $0 $0 $0 $13,540 $3,961
Total Operating $2,755,597 $5,064,305 $5,842,206 $5,825,313 $5,864,520Page | 129 163
Water & Sewer Utility 410
Applications
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
570710 Principal $1,888,741 $1,938,782 $1,369,019 $1,369,019 $1,013,385
570720 Interest $256,350 $235,238 $1,064,837 $1,064,837 $1,436,140
570730 Other Debt Service Costs $250 $0 $5,000 $5,000 $5,000
Total Debt Service $2,145,341 $2,174,020 $2,438,856 $2,438,856 $2,454,525
591001 To General Fund $1,388,529 $546,523 $603,958 $603,958 $709,337
Total Transfers $1,388,529 $546,523 $603,958 $603,958 $709,337
560621 Buildings - Plants and Main $400,915 $2,758,858 $0 $0 $0
560640 Machinery & Equipment $222,316 $610,933 $0 $30,433 $615,000
560641 Mach & Equip - Vehicles $0 $22,414 $0 $0 $0
560642 Mach & Equip - Data Proc $6,341 $0 $0 $0 $100,000
560643 Mach & Equip - Furn/Office $0 $1,919 $0 $0 $0
560650 Construction In Progress $605,217 $777,718 $4,058,031 $4,058,031 $4,702,000
Total Capital $1,234,789 $4,171,842 $4,058,031 $4,088,464 $5,417,000
Transfer to Balance Sheet ($3,123,530) ($6,110,624)
Transfer to Balance Sheet ($3,123,530) ($6,110,624) $0 $0 $0
TOTAL APPLICATIONS $6,692,335 $7,309,638 $14,516,927 $14,516,927 $15,917,439
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $23,937,453 $25,709,144 $6,601,642 $9,649,817 $8,099,760
Appropriation TO (FROM) Fund Equity $4,660,912 $4,940,473 ($1,550,057) ($1,550,057) ($3,503,511)
FUND EQUITY - September 30 $28,598,365 $30,649,617 $5,051,585 $8,099,760 $4,596,249
Non-cash Adjustments ($2,889,221) ($526,835)
Total Net Assets per ACFR $25,709,144 $30,122,782
Net Assets Net Assets less Net Capital
(less Renewal/Replacement, Restricted)
Total Net Assets Consist of:
Cash and Investments - $20,537,892
Other Current Assets - $508,068
Restricted Investments - $746,540
Net Deferred Flow (pension/OPEB) -
$134,251
Current Liabilities - ($1,384,667)
Noncurrent Liabilities - ($9,498,510)
Capital Assets
(net of related debt) - $19,079,208
Page | 130 164
Water & Sewer Service Availability 412
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Operating:
324210 Svc Avail - Water / Residential $150,188 $115,534 $0 $0 $0
324215 Svc Avail - Sewer / Residential $613,150 $436,207 $0 $0 $0
324220 Svc Avail - Water / Commercial $665 $1,925 $0 $0 $0
324225 Svc Avail - Sewer / Commercial $9,605 $5,656 $0 $0 $0
Operating Revenues $773,608 $559,322 $0 $0 $0
Non-Operating:
361100/361300 Investment $156,786 $134,551 $50,000 $50,000 $0
Non-Operating Revenues $156,786 $134,551 $50,000 $50,000 $0
Total Revenues $930,394 $693,873 $50,000 $50,000 $0
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $930,394 $693,873 $50,000 $50,000 $0
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $0 $0 $1,520,000 $1,520,000 $1,300,000
Total Capital $0 $0 $1,520,000 $1,520,000 $1,300,000
TOTAL APPLICATIONS $0 $0 $1,520,000 $1,520,000 $1,300,000
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $5,004,068 $5,934,462 $6,329,087 $6,628,335 $5,158,335
Appropriation TO (FROM) Fund Equity $930,394 $693,873 ($1,470,000) ($1,470,000) ($1,300,000)
FUND EQUITY - September 30 $5,934,462 $6,628,335 $4,859,087 $5,158,335 $3,858,335
Page | 131 165
Stormwater Utility 411
Overview
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Budget Budget Budget
Sources
Revenues $2,081,311 $1,729,839 $1,105,100 $1,105,100 $1,196,000
Transfers In $63,480 $390,000 $0 $0 $0
Total Sources $2,144,791 $2,119,839 $1,105,100 $1,105,100 $1,196,000
Applications
Personal Services $495,283 $433,439 $444,028 $441,324 $403,734
Operating Expenses $1,417,490 $971,530 $725,761 $728,465 $739,116
Debt $0 $0 $0 $0 $0
Transfers $171,300 $0 $0 $0 $0
Capital Outlay $363,499 $1,593,176 $205,000 $205,000 $266,000
Total Applications $2,447,572 $2,998,145 $1,374,789 $1,374,789 $1,408,850
Less Capitalized Applications ($363,499) ($1,593,176)
Total Non-Capital Applications $2,084,073 $1,404,969
Operations - 3800
Stormwater Foreman 1 1
Team Leader 1 1
Maintenance Worker 554 4
Total 6 6 5 5
Engineering - 3810
City Engineer 1
Construction Inspector 1 1 1
Civil Engineer 111 1
Total 2 3 12
TOTAL FULL-TIME PERSONNEL 8 9 6 7
Page | 132 166
Stormwater Utility 411
Fund Recap
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Operating:
322120 Engineering Inspection $52,097 $29,334 $20,000 $20,000 $20,000
343901 Stormwater $1,095,570 $1,105,303 $1,077,600 $1,077,600 $1,176,000
Operating Revenues $1,147,667 $1,134,637 $1,097,600 $1,097,600 $1,196,000
Non-Operating:
331390 Federal Grant - Other Phys. Environ.$744,968 $472,115 $0 $0 $0
361100/361300 Investment $29,027 $5,509 $7,500 $7,500 $0
366000 Misc Private Donations $156,925 $117,578 $0 $0 $0
369301 Settlement Insurance Proceeds $2,724 $0 $0 $0 $0
Non-Operating Revenues $933,644 $595,202 $7,500 $7,500 $0
Total Revenues $2,081,311 $1,729,839 $1,105,100 $1,105,100 $1,196,000
381130 From Solid Waste $63,480 $0 $0 $0 $0
381001 From General Fund $0 $390,000 $0 $0 $0
Total Transfers $63,480 $390,000 $0 $0 $0
TOTAL SOURCES $2,144,791 $2,119,839 $1,105,100 $1,105,100 $1,196,000
APPLICATIONS
Division
3800 Operations $797,111 $826,441 $1,219,048 $1,219,048 $1,200,478
3810 Engineering $1,286,962 $578,528 $155,741 $155,741 $208,372
TOTAL APPLICATIONS $2,084,073 $1,404,969 $1,374,789 $1,374,789 $1,408,850
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $7,665,518 $7,652,250 $896,554 $2,739,345 $2,469,656
Appropriation TO (FROM) Fund Equity $60,718 $714,870 ($269,689) ($269,689) ($212,850)
FUND EQUITY - September 30 $7,726,236 $8,367,120 $626,865 $2,469,656 $2,256,806
Non-cash Adjustments:
Non-cash Adjustments ($73,986) $1,232,988
Total Net Assets per ACFR $7,652,250 $9,600,108
Net Assets Net Assets less Net Capital
Total Net Assets consist of:
Cash and Investments - $1,712,209
Other Current Assets - $50,478
Net Deferred Flow (pension) - $21,221
Current Liabilities - ($49,754)
Non-current Liabilities - ($233,577)
Capital Assets
(net of related debt) - $8,099,531
Page | 133 167
Stormwater Utility 411
Applications Summary
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $309,730 $277,643 $252,053 $249,349 $226,888
510140 Overtime $11,111 $5,730 $2,150 $2,150 $6,000
520200 FICA $24,344 $21,643 $19,249 $19,249 $17,509
520220 Pension DB $65,504 $33,908 $78,770 $78,770 $58,947
520225 Pension DC $10,572 $8,559 $6,543 $6,543 $3,977
520230 Health Insurance $63,249 $74,760 $69,767 $69,767 $74,285
520240 Workers' Comp $10,773 $11,196 $15,496 $15,496 $16,128
Total Payroll $495,283 $433,439 $444,028 $441,324 $403,734
530311 Legal $4,670 $5,503 $5,400 $5,400 $5,400
530314 Consulting $163,483 $51,210 $75,000 $75,000 $75,000
530315 Pre/Post Employment $290 $462 $745 $745 $745
530341 Other Svcs - Contract / Admin $31,172 $184,284 $192,802 $192,802 $192,802
530342 Other Svcs - Maint / Licenses $1,187 $1,295 $2,945 $2,945 $2,729
530411 Communication - Phone $1,369 $1,003 $480 $480 $612
530413 Communication - R&M $0 $170 $0 $0 $0
545210 R&M Infra - Stormwater $151,261 $92,959 $170,040 $170,040 $167,640
545270 R&M Infra - Grounds $1,011,626 $582,096 $198,596 $198,596 $212,068
545300 R&M Mach & Equip $9,493 $26,131 $17,900 $17,900 $17,900
545310 R&M M&E - Vehicles $14,252 $3,420 $4,750 $4,750 $4,450
550510 Office $70 $106 $200 $200 $200
550520 Operating $14 $0 $200 $200 $200
550522 Operating - Tires / Filters $1,464 $2,149 $2,950 $2,950 $2,750
550524 Operating - Chemicals $0 $0 $15,500 $15,500 $15,500
550525 Operating - Small Tools $5,335 $5,340 $10,200 $10,200 $10,200
550527 Operating - Apparel $4,854 $3,344 $7,746 $7,746 $7,195
552000 Fuel $13,293 $9,227 $10,722 $10,722 $14,939
555400 Travel & Per Diem $16 $0 $700 $700 $700
555420 Postage / Freight $0 $7 $200 $200 $200
555442 Rent / Lease - Equipment $0 $0 $2,500 $2,500 $2,500
555480 Promotional / Advertising $0 $242 $300 $300 $300
555540 Dues/Reg/Pub $3,034 $2,144 $3,985 $3,985 $3,185
555550 Training $607 $438 $1,900 $1,900 $1,900
599100 Contingency $0 $0 $0 $2,704 $1
Total Operating $1,417,490 $971,530 $725,761 $728,465 $739,116
591001 To General Fund $165,300 $0 $0 $0 $0
591410 To Water Sewer Utility $6,000 $0 $0 $0 $0
Total Transfers $171,300 $0 $0 $0 $0
560630 Infrastructure $334,190 $1,587,191 $0 $0 $0
560640 Machinery & Equipment $9,241 $4,050 $5,000 $5,000 $50,000
560643 Mach & Equip - Furn/Office $0 $1,935 $0 $0 $0
560650 Construction In Progress $20,068 $0 $200,000 $200,000 $216,000
Assets Transferred to Balance Sheet ($363,499) ($1,593,176)
Total Capital $0 $0 $205,000 $205,000 $266,000
TOTAL APPLICATIONS $2,084,073 $1,404,969 $1,374,789 $1,374,789 $1,408,850
Page | 134 168
Stormwater 38
Operations 3800
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $213,680 $221,806 $213,822 $211,118 $161,716
510140 Overtime $11,069 $5,686 $2,150 $2,150 $6,000
520200 FICA $17,057 $17,254 $16,323 $16,323 $12,421
520220 Pension DB $56,426 $27,686 $70,060 $70,060 $42,223
520225 Pension DC $6,135 $7,198 $5,931 $5,931 $2,833
520230 Health Insurance $49,505 $63,395 $62,376 $62,376 $52,331
520240 Workers' Comp $9,499 $10,679 $14,510 $14,510 $11,690
Total Payroll $363,371 $353,704 $385,172 $382,468 $289,214
530311 Legal $4,670 $5,503 $5,400 $5,400 $5,400
530315 Pre/Post Employment $290 $462 $745 $745 $745
530341 Other Svcs - Contract / Admin $16,860 $171,300 $175,834 $175,834 $175,834
530342 Other Svcs - Maint / Licenses $1,187 $1,295 $2,145 $2,145 $2,145
530411 Communication - Phone $649 $334 $480 $480 $612
530413 Communication - R&M $0 $170 $0 $0 $0
545210 R&M Infra - Stormwater $151,261 $92,959 $170,040 $170,040 $167,640
545270 R&M Infra - Grounds $36,444 $149,566 $198,596 $198,596 $212,068
545300 R&M Mach & Equip $9,493 $26,131 $17,900 $17,900 $17,900
545310 R&M M&E - Vehicles $14,102 $3,420 $4,450 $4,450 $4,450
550510 Office $70 $24 $200 $200 $200
550520 Operating $14 $0 $200 $200 $200
550522 Operating - Tires / Filters $1,464 $2,149 $2,750 $2,750 $2,750
550524 Operating - Chemicals $0 $0 $15,500 $15,500 $15,500
550525 Operating - Small Tools $5,335 $4,448 $10,000 $10,000 $10,000
550527 Operating - Apparel $4,391 $3,321 $6,571 $6,571 $7,195
552000 Fuel $12,987 $9,043 $10,380 $10,380 $14,939
555400 Travel & Per Diem $0 $0 $500 $500 $500
555420 Postage / Freight $0 $7 $100 $100 $100
555442 Rent / Lease - Equipment $0 $0 $2,500 $2,500 $2,500
555480 Promotional / Advertising $0 $242 $300 $300 $300
555540 Dues/Reg/Pub $2,785 $2,144 $3,185 $3,185 $3,185
555550 Training $438 $219 $1,100 $1,100 $1,100
599100 Contingency $0 $0 $0 $2,704 $1
Total Operating $262,440 $472,737 $628,876 $631,580 $645,264
591001 To General Fund $165,300 $0 $0 $0 $0
591410 To Water Sewer Utility $6,000 $0 $0 $0 $0
Total Transfers $171,300 $0 $0 $0 $0
560630 Infrastructure $334,190 $1,587,191 $0 $0 $0
560640 Machinery & Equipment $9,241 $4,050 $5,000 $5,000 $50,000
560650 Construction In Progress $20,068 $0 $200,000 $200,000 $216,000
Assets Transferred to Balance Sheet ($363,499) ($1,591,241)
Total Capital $0 $0 $205,000 $205,000 $266,000
TOTAL APPLICATIONS $797,111 $826,441 $1,219,048 $1,219,048 $1,200,478
Page | 135 169
Stormwater 38
Engineering 3810
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $96,050 $55,837 $38,231 $38,231 $65,172
510140 Overtime $42 $44 $0 $0 $0
520200 FICA $7,287 $4,389 $2,926 $2,926 $5,088
520220 Pension DB $9,078 $6,222 $8,710 $8,710 $16,724
520225 Pension DC $4,437 $1,361 $612 $612 $1,144
520230 Health Insurance $13,744 $11,365 $7,391 $7,391 $21,954
520240 Workers' Comp $1,274 $517 $986 $986 $4,438
Total Payroll $131,912 $79,735 $58,856 $58,856 $114,520
530314 Consulting $163,483 $51,210 $75,000 $75,000 $75,000
530341 Other Svcs - Contract / Admin $14,312 $12,984 $16,968 $16,968 $16,968
530342 Other Svcs - Maint / Licenses $0 $0 $800 $800 $584
530411 Communication - Phone $720 $669 $0 $0 $0
545270 R&M Infra - Grounds $975,182 $432,530 $0 $0 $0
545310 R&M M&E - Vehicles $150 $0 $300 $300 $0
550510 Office $0 $82 $0 $0 $0
550522 Operating - Tires / Filters $0 $0 $200 $200 $0
550525 Operating - Small Tools $0 $892 $200 $200 $200
550527 Operating - Apparel $463 $23 $1,175 $1,175 $0
552000 Fuel $306 $184 $342 $342 $0
555400 Travel & Per Diem $16 $0 $200 $200 $200
555420 Postage / Freight $0 $0 $100 $100 $100
555540 Dues/Reg/Pub $249 $0 $800 $800 $0
555550 Training $169 $219 $800 $800 $800
Total Operating $1,155,050 $498,793 $96,885 $96,885 $93,852
Total Transfers $0 $0 $0 $0 $0
560643 Mach & Equip - Furn/Office $0 $1,935 $0 $0 $0
Assets Transferred to Balance Sheet $0 ($1,935)
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $1,286,962 $578,528 $155,741 $155,741 $208,372
Page | 136 170
Development Services 420
Overview
Original Revised
FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Actual Actual Budget Budget Budget
Sources
Revenues $3,149,360 $2,274,042 $811,500 $811,500 $943,000
Transfers In $0 $0 $0 $0 $0
Total Sources $3,149,360 $2,274,042 $811,500 $811,500 $943,000
Applications
Personal Services $273,900 $445,678 $500,746 $498,737 $665,654
Operating Expenses $349,012 $649,838 $708,500 $710,509 $890,372
Debt Service $0 $0 $0 $0 $0
Transfers $206,950 $0 $0 $0 $0
Capital Outlay $30,453 $84,843 $85,000 $145,512 $523,000
Total Applications $860,315 $1,180,359 $1,294,246 $1,354,758 $2,079,026
Less Capitalized Applications ($30,453) ($84,843)
Total Non-Capital Applications $829,862 $1,095,516
Building Plans and Inspections - 2400
Permitting Manager 1 1 1
Development Coordinator 2 1 2 4
Customer Sercive Rep 1 1 1
Total 3 3 45
TOTAL FULL-TIME PERSONNEL 3 3 45
Plans and Inspections - Part Time - 2400
Customer Service Rep 0.73 2.19 4.73 0
TOTAL PART-TIME PERSONNEL 0.73 2.19 4.73 5.00
Page | 137 171
Development Services 420
Sources and Fund Recap
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Operating:
322110 Plans Review $824,584 $566,874 $250,000 $250,000 $200,000
322130 Building Permits $1,929,501 $1,337,663 $366,500 $366,500 $600,000
322140 Building Permit - Surcharge $5,914 $5,664 $3,000 $3,000 $3,000
322210 Electrical Permit $43,903 $39,234 $25,000 $25,000 $25,000
322220 Plumbing Permit $97,435 $86,354 $50,000 $50,000 $40,000
322230 Mechanical Permit $129,601 $112,690 $75,000 $75,000 $75,000
Operating Revenues $3,030,938 $2,148,479 $769,500 $769,500 $943,000
Non-Operating:
361100/361300 Investment $118,422 $125,563 $42,000 $42,000 $0
Non-Operating Revenues $118,422 $125,563 $42,000 $42,000 $0
Total Revenues $3,149,360 $2,274,042 $811,500 $811,500 $943,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $3,149,360 $2,274,042 $811,500 $811,500 $943,000
APPLICATIONS
Division
2400 Plans and Inspections $829,862 $1,095,516 $1,294,246 $1,354,758 $2,077,916
Total Operating $829,862 $1,095,516 $1,294,246 $1,354,758 $2,077,916
TOTAL APPLICATIONS $829,862 $1,095,516 $1,294,246 $1,354,758 $2,077,916
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $2,931,732 $5,226,960 $4,662,837 $6,206,819 $5,663,561
Appropriation TO (FROM) Fund Equity $2,319,498 $1,178,526 ($482,746) ($543,258) ($1,134,916)
FUND EQUITY - September 30 $5,251,230 $6,405,486 $4,180,091 $5,663,561 $4,528,645
Non-cash Adjustments:
Non-cash Adjustments: ($24,270) ($34,468)
Total Net Assets per ACFR $5,226,960 $6,371,018
Net Assets Net Assets less Net Capital
Total Net Assets consist of:
Cash and Investments - $6,518,603
Net Deferred Flow (pension) - $14,945
Current Liabilities - ($212,785)
Non-current Liabilities - ($156,380)
Capital Assets (net of related debt) -
$206,635
Page | 138 172
Development Services 420
Plans & Inspections - 2400
Original Revised
Account FY 18/19 FY 19/20 FY 20/21 FY 20/21 FY 21/22
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $177,304 $321,765 $340,718 $338,708 $448,058
510140 Overtime $3,595 $1,562 $3,149 $3,149 $7,749
520200 FICA $13,601 $24,815 $26,164 $26,164 $34,448
520220 Pension DB $49,471 $36,010 $49,350 $49,351 $32,488
520225 Pension DC $2,928 $10,919 $15,545 $15,545 $27,623
520230 Health Insurance $26,745 $49,970 $64,410 $64,410 $112,741
520240 Workers' Comp $256 $637 $1,410 $1,410 $2,547
Total Payroll $273,900 $445,678 $500,746 $498,737 $665,654
530314 Consulting $12,500 $144,548 $95,000 $95,000 $150,000
530315 Pre/Post Employment $75 $0 $200 $200 $200
530341 Other Svcs - Contract / Admin $318,430 $474,175 $566,950 $566,950 $606,550
530342 Other Svcs - Maint / Licenses $4,257 $0 $27,000 $27,000 $104,100
530411 Communication - Phone $3,504 $3,877 $3,000 $3,000 $3,058
550510 Office $445 $8,825 $2,100 $2,100 $2,900
550520 Operating $0 $2,832 $0 $0 $5,000
550525 Operating - Small Tools $1,256 $10,396 $0 $0 $0
550526 Operating - Software $0 $0 $12,000 $12,000 $12,000
550527 Operating - Apparel $264 $626 $500 $500 $500
552000 Fuel $0 $0 $0 $0 $2,354
555420 Postage / Freight $0 $477 $100 $100 $500
555470 Printing / Binding $0 $3,539 $500 $500 $500
555540 Dues/Reg/Pub $0 $158 $350 $350 $600
555550 Training $8,281 $385 $800 $800 $1,000
599100 Contingency $0 $0 $0 $2,009 $1,110
Total Operating $349,012 $649,838 $708,500 $710,509 $889,262
591001 To General Fund $206,950 $0 $0 $0 $0
Total Transfers $206,950 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $27,694 $0 $60,512 $28,000
560642 Mach & Equip - Data Proc $0 $0 $0 $0 $100,000
560643 Mach & Equip - Furn/Office $3,343 $0 $0 $0 $0
560650 Construction In Progress $0 $0 $45,000 $45,000 $225,000
560680 Intangibles $27,110 $57,149 $40,000 $40,000 $170,000
Assets Transferred to Balance Sheet ($30,453) ($84,843)
Total Capital $0 $0 $85,000 $145,512 $523,000
TOTAL APPLICATIONS $829,862 $1,095,516 $1,294,246 $1,354,758 $2,077,916
Page | 139 173
APPENDIX
174
THIS PAGE INTENTIONALLY LEFT BLANK
175
GLOSSARY
account number – in accordance with the state chart of accounts, each class of expenditures
and revenues is assigned a specific account number for use within the City’s accounting
system
ad valorem tax – a tax levied on assessed value of real property (land and buildings) and
personal property (business equipment) within the City and not expressly exempt; also known
as property tax
accrual basis – method of accounting that focuses on total economic resources and
recognizes the financial effect of transactions, events, and interfund activities when they
occur, regardless of the timing of related cash flows
actual – historical data as opposed to budget data; those funds which have been already
been received or utilized as opposed to budgeted funds that are merely estimates of possible
funds to be received or utilized
annual budget – an estimate of expenditures for specific purposes during the fiscal year
(October 1 – September 30) and the estimated revenues for financing those activities
appropriation - an authorization granted by the City Commission to make expenditures and
to incur obligations for the purposes specified
assessed valuation – property valuation established by the County Property Appraiser as a
basis for levying taxes
balanced budget – budget in which each fund’s revenues and appropriations from the fund
(if applicable) equal expenditures and appropriations to the fund (if applicable)
bonds - a certificate of debt issued by a government or corporation in order to raise money;
the issuer is required to pay a fixed sum annually until maturity and then a fixed sum to repay
the principal
budget – expenditure authority created by resolution which is an estimate of anticipated
income and expenditures for the fiscal period with a plan to maintain a proper balance
between the two
capital – a level of budgetary appropriation that includes expenses for land, building,
machinery and equipment; expenditures must equal or exceed $5,000 to be considered for
capitalization and have a useful life that extends beyond a single reporting period
capital project fund – a fund type used to account for the sources and applications of funds
related to the acquisition or construction of major capital facilities
CIP – Capital Improvement Program; also, Construction in Process account 560650
Page | 140 176
contingency – an appropriation of funds to cover unforeseen events that occur during the
fiscal year
CRA – Community Redevelopment Area; a public entity created to implement redevelopment
activities as outlined under Chapter 163, Florida Statutes; the investment generates increased
tax revenues which then finance the debt issue (see also TIF)
debt service – the payment of principal and interest on borrowed funds such as bonds
debt service fund – a fund type used to account for the accumulation of resources for the
purpose of paying long-term principal and interest
defined benefit plan – pension plan that has terms specifying the amount of benefits to be
provided after separation of employment; to be distinguished from a defined contribution plan
in which the plan specifies the amount of the contribution to the plan
department – an organizational unit comprised of one or more programs, responsible for
carrying out a major governmental function
depreciation – the decrease in value of physical assets due to use and the passage of time
employer contribution – in the context of pension benefits a term to describe contributions
actually made by the employer in relation to the annual required contribution (ARC) of the
employer
encumbrance – an amount of money committed for the payment of goods and services not
yet received (performed) or paid
enterprise fund – a self-supporting fund designed to account for activities supported by user
charges and operated in a manner similar to private business enterprises; the Water and
Sewer Fund is an example of an enterprise fund
excise tax - a tax assessed on the consumer of a service, usually a utility service that is
based upon the level of consumption
expenditure – the amount of money actually paid or obligated for payment from City funds
fiduciary fund – a fund type used to reports assets held in trust for others which therefore
cannot be used to support the government’s own programs (i.e. pension trust fund)
fines and forfeitures – revenues derived from penalties imposed for the commission of
statutory offenses, violation of lawful administrative rules and regulations and for neglect of
official duty; confiscated property is an example of this revenue category
fiscal year – any period of 12 consecutive months designated as the budget year; the City’s
budget year begins October 1 and ends September 30; the year is represented by the date
on which it ends. October 1, 2020 to September 30, 2021 would be Fiscal Year 2021 (FY21)
Page | 141 177
FY – Fiscal Year
franchise fee – a fee assessed on a business, usually a public utility, in return for giving them
the exclusive right to operate inside the City limits
FTE – Full-Time Equivalent, which is calculated on the basis of the number of hours that have
been budgeted for a particular position; i.e. 1 FTE = 2080 hours, .5 FTE = 1040 hours
fund – an accounting entity that has a set of self-balancing accounts and that records all
financial transactions or specific activities of government functions
fund balance – the resources available for appropriation in accordance with the prescribed
basis of budgeting
fund equity - net assets less net capital; noncapital portion of net assets
GAAP - Generally Accepted Accounting Principles as promulgated by the Governmental
Accounting Standards Board
GASB - Government Accounting Standards Board; the source of GAAP used by State and
Local governments for the purpose of establishing and improving accounting and financial
reporting standards
General fund – the general operating fund of the City which is supported primarily through
taxes, fees and intergovernmental revenues and includes most of the essential governmental
services such as police, public works, and general administration
General Obligation Debt – one of four basic forms of long-term debt that pledges the general
credit and taxing powers of the borrowing government and which, therefore, requires voter
approval for issuance
GIS – Geographic Information Systems
HOA – Homeowners Association
impact fees – fees charged to developers at the time of development for construction of
facilities to serve the development site
interfund transfer – flow of assets between funds without equivalent flow of assets in return
and without requirement for repayment
LCIR – the State of Florida’s Legislative Committee on Intergovernmental Relations; provides
some intergovernmental revenue estimates for budgetary purposes
LIBOR – London Interbank Offered Rate; the rate at which banks offer to lend unsecured
funds to other banks in the London wholesale money market
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Local Option Gas Tax – a tax established in 1983 to fund transportation-related
improvements
major fund – a fund whose revenues, expenditures/expenses, assets, or liabilities (excluding
extraordinary items) are at least 10 percent of corresponding totals for all governmental or
enterprise funds and at least 5 percent of the aggregate amount for all governmental and
enterprise funds for the same item
maximum millage rate – the maximum millage that a county or municipality may levy with a
simple majority vote of the governing body; other voting requirements will allow a municipality
to adopt a millage rate in excess of the maximum millage rate
millage rate – the tax rate on real and personal property, with one mill equal to $1.00 per
$1,000 of assessed property value
modified accrual basis – method of accounting that focuses on current financial resources;
revenues are recognized when measurable and available, expenditures are recognized when
governments usually liquidate the liability rather than when that liability is first incurred
MSTU – Municipal Services Taxing Unit; funding mechanism to create a special taxing district
to make improvements to the community
nonmajor fund – a fund that does not meet the definition of a major fund (see definition for
major fund)
operating budget – that part of the budget to support expenditures supported by income that
is annually recurring
operating costs – those costs not defined as capital and related financing, noncapital
financing, or investing activities
original budget – the first complete appropriated budget which is approved at the second
public hearing in September
proprietary fund – a fund type whose focus is on profit and loss aspects (operating income,
changes in net assets, financial position and cash flows); Enterprise Funds and Internal
Service Funds are the two types of Proprietary Funds
retirement benefit multiplier – the rate applied to the average compensation multiplied by
the employee’s years of accrual service to yield the amount payable under the normal
retirement pension
rolled-back millage rate – the tax rate which produces the same amount of taxes as levied
in the prior year when calculated against the current year’s tax base exclusive of new
construction
ROW – Right of Way; as in road right of way
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special revenue fund – a fund established for the purpose of accounting for specific sources
which are restricted by law or policy to finance specific activities
TIF – tax increment financing; a tool to use future gains in taxes to finance the current
improvements that will create those gains; property values in the CRA are capped at the
assessed value in the base year; thereafter, any tax revenues due to increases in value in
excess of the base are dedicated to the redevelopment area
TLBD – Tuscawilla Lighting and Beautification District; an assessment district
TMDL – Total Maximum Daily Load is a calculation of the maximum amount of a pollutant
that a waterbody can receive and still meet water quality standards
transfers – see interfund transfers
Truth in Millage (TRIM) – State statutes governing the determination of millage for taxing
authorities; requires strict parameters for advertising, public hearings, levy methods, etc.
user charges – the payment of a fee for direct receipt of a public service by the party
benefiting from the service
utility tax – a tax levied by cities on the consumers of various utilities such as electricity, gas,
and telephone service
W&S – Water and Sewer Utility Fund
WTP – water treatment plant
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