HomeMy WebLinkAbout2023 07 10 Regular 503 - Budget Overview and Proposed Operating Millage Rate for Fiscal Year 2023-2024.pdfREGULAR AGENDA ITEM 503
CITY COMMISSION AGENDA | JULY 10, 2023 REGULAR MEETING
TITLE
Budget Overview and Proposed Operating Millage Rate for Fiscal Year 2023-2024
SUMMARY
City Staff requests the Commission receive the Fiscal Year 2024 Budget Overview and
consider approval of Resolution 2023-23 regarding the information to be
communicated to the Property Appraiser on the DR-420 form which sets the proposed
Operating Millage Rate, establishes the Rolled-back Rate; and sets the date, time, and
place for the Public Hearing to consider the Proposed Millage Rate and Tentative
Budget. The FY 2022-2023 (current) millage rate consists of an Operating Millage Rate
of 2.4100 mills. The FY 2023-2024 Proposed Budget as transmitted by the City
Manager on June 30, 2023, incorporated an operating Millage Rate of 2.4100. Gross
taxable value from the Property Appraiser (inclusive of new construction and
annexations) as reflected on the DR-420 is $3,473,637,874 which is 9.5% more than the
DR-403 valuation of FY 2022-2023.
Operating Millage Rate FY22/23 FY23/24 Change
2.4100 2.4100 0.00
The Resolution also established the Rolled-back Millage Rate at 2.2085 mills as
calculated on form DR-420. The Rolled-back Millage Rate is the 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. The proposed Operating Millage
Rate of 2.4100 is 9.12% more than the calculated Rolled-back Millage Rate. The
Resolution sets the date, time and place of the Public Hearing to consider the
Proposed Millage Rate and Tentative Budget - September 11, 2023 at 6:30 PM at 1126
East State Road 434, Winter Springs, Florida (Commission Chambers). This meeting
time cannot be changed once it has been reported as such on the DR-420.
RECOMMENDATION
Staff recommends the City Commission adopt Resolution 2023-23 setting the
Proposed Millage Rate as 2.4100 mills and establishing the Rolled Back Millage Rate at
2.2085 mills. Additionally, staff recommends the City Commission establish the date,
time and place for a Public Hearing regarding the adoption of the Proposed Millage
Rate and Tentative Budget as September 11, 2023 at 6:30 PM at 1126 East State Road
434, Winter Springs, Florida.
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TABLE OF CONTENTS
Page Number
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
1360 Utility Billing & Customer Service 50
Information and General Services - Applications/Personnel 51
1315 Human Resources 53
1600 Information Services - General 54
1910 Information Services - City Hall 55
1925 Risk Management 56
1935 Facilities Maintenance 57
7415 Marketing and Community Events 58
Public Works - Applications/Personnel 59
4100 Administration 61
4110 Roads and Rights of Way (ROW) Maintenance 62
1940 Fleet Maintenance 63
Community Development - Applications/Personnel 64
1500 Administration 66
1510 Long-Range Planning 67
1520 Urban Beautification 68
1530 Streetlighting 69
Police - Applications/Personnel 70
2100 Office of the Chief 72
2110 Criminal Investigations 73
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TABLE OF CONTENTS
Page Number
2120 Community Services 74
2130 Operations 75
2140 Support Services 76
2150 Code Enforcement 77
Fire - Applications/Personnel 78
2200 Operations 80
Parks and Recreation - Applications/Personnel 81
7200 Administration 83
7210 Athletics 84
7220 Partnerships 85
7230 Parks & Grounds 86
7240 Program & Special Events 87
7250 Seniors 88
OTHER GOVERNMENTAL FUNDS
Source and Application of Funds - Multi-Year by Category 89
Sources Recap by Fund 90
Applications Recap by Fund 91
Special Revenue Funds
101 Police Education 92
102 Special Law Enforcement Trust - Local 93
103 Special Law Enforcement Trust - Federal 94
120 Transportation Improvement 95
121 Infrastructure Surtax Fund 96
130 Solid Waste/Recycling 99
140 Arbor 100
150 Transportation Impact Fee 101
151 Police Impact Fee 102
152 Fire Impact Fee 103
153 Park Impact Fee 104
180 Sewer Plant Replacement 105
Tuscawilla
160 TLBD Maintenance 106
261 TLBD Debt Service 107
162 Tuscawilla Phase III Special Assessment 108
Oak Forest
161 Oak Forest Maintenance 111
Debt Service
202 1999/2011 Debt Service 112
Capital Project
301 1999 Construction 113
302 Revolving Rehabilitation 114
303 Perk Up Parks 115
305 Excellence in Customer Service Initiative 116
ENTERPRISE FUNDS
Enterprise Funds Overview by Classification 117
Enterprise Funds Recap 118
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TABLE OF CONTENTS
Page Number
410/412 - Water and Sewer - Overview & Personnel 119
410 - Water and Sewer Utility
3600 Sources 121
3600 Applications 122
412 - Water and Sewer Service Availability 124
411 - Stormwater Utility - Overview & Personnel 125
3800 Applications - Operations 128
3810 Applications - Engineering 129
420 - Development Services - Overview & Personnel 130
2400 Plans and Inspections Division 132
Appendix 133
Glossary
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 occasionally 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 2024 Budget. The total Proposed Budget for all
City funds combined is approximately $72.7M (excluding appropriations to fund balance), and
represents a $14M or 23.8%, increase over the prior fiscal year’s budget. Total proposed General Fund
spending of $24.1M represents a $4.1M increase or 20.2% over the prior fiscal year. After careful review
of expenditures necessary to maintain high quality government service and well-maintained public
infrastructure, the FY 2024 budget was balanced with proposed operating millage rate of 2.4100 per
$1,000 of value. The proposed millage rate remains unchanged from the prior fiscal year.
Funding Outlook Preliminary ad valorem taxable values, as provided by the Seminole County
Property Appraiser (SCPA), are projected to increase 9.3% in Fiscal Year 2024. At the proposed millage
rate of 2.41 mills, the increase in taxable value is anticipated to result in $682,285 in increased
property tax revenues in the City’s General Fund as compared to the FY 2023 budget. Of this increase,
approximately 4% 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 15% or 15
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 2024 are budgeted to
increase an approximate 20.2%
increase in those revenues from the
prior fiscal year. Fall of FY 22,
brought the biggest natural
disaster in history of the City,
causing damage to the City’s
infrastructure.
Budget Methodology
The City’s Fiscal Year 2024 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) and
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. This is a monumental task for Fiscal Year 2024 as we
continue to face additional challenges such as labor and supply shortages, and the need to refurbish
and replace wastewater infrastructure that is over 50 years old, steadily increasing inflation costs and
repairs to infrastructure damage caused by Hurricane Ian.
Personnel and related expenditures represent approximately 61.6% of total General Fund
expenditures, therefore, it is important that these costs be closely examined and monitored on an
ongoing basis. Evaluation of market salaries and benefits are regularly conducted to ensure a higher
level of retention and recruitment. In fact, during FY23 salaries were increased in an effort to attract
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Executive Summary | Page ii
and retain our talented employees. HR is also constantly trying to improve the retention rate. We
continue to examine, as demonstrated in this FY 2024 budget, our overall staffing structure for
potential additional reorganizations and opportunities in order to ensure we have the most efficient
and effective use of our limited resources.
Finally, preparation of our Fiscal Year 2024 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
Fiscal Year 2023 began as the City started the tumultuous recovery from Hurricane Ian. The
aftermath of widespread flooding left two bridge approaches severely damaged and several
roadways in need of repair. Uprooted trees, broken water supply lines and flooding affected a
number of the City’s lift stations. Many of these damages have been repaired, but we do have
additional Construction Improvements slated for FY24. Nearly six months after the start of the fiscal
year, I took over the leadership as the Interim City Manager. It is my goal to continue to provide
excellent service, while maintaining the high level of fiscal responsibility that our residents have
come to expect. Some of those highlights over the last decade are as follows:
Increased City’s Credit Rating from AA to AA+.
Earned an A rating according to CrimeGrade and is in the 91st percentile for safety in the US.
Increased City’s Pension (Letter) Grade from F to A.
Enhanced and expanded Community Events via partnerships and sponsorships rather than
tax dollars, while focusing on inclusion opportunities for the entire community.
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 in 2020 and #4 in 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
Summary information related to the Fiscal Year 2024 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 22.5% in FY 2024. Inclusive of appropriations from fund balance, a total
increase of 24.8% is projected as follows:
FY 22/23 FY 23/24
Original Proposed
Budget Budget Change
General $20,107,054 $23,192,639 15.3%
Other Governmental $8,783,368 $16,390,835 86.6%
Enterprise $15,721,214 $15,086,923 (4.0%)
Sub-Total $44,611,636 $54,670,397 22.5%
Appropriations From Fund Balance $14,206,812 $18,732,135 31.9%
Total $58,818,448 $73,402,532 24.8%
OVERALL BUDGET EXPENDITURE
Total expenditures and transfers out are projected to increase by 23.8% in FY 2024. Inclusive of
appropriations to fund balance, a total increase of 24.8% is projected as follows:
FY 22/23 FY 23/24
Original Proposed
Budget Budget Change
General $20,079,653 $24,137,122 20.2%
Other Governmental $15,224,745 $26,799,680 76.0%
Enterprise $23,439,633 $21,794,691 (7.0%)
Sub-Total $58,744,031 $72,731,493 23.8%
Appropriations To Fund Balance $74,417 $671,039 801.7%
Total $58,818,448 $73,402,532 24.8%
OVERALL CHANGE IN FINANCIAL POSITION
The year-end fund balance in the General Fund is projected to decrease. The operating coverage is
positive, but there is almost $1M in non-recurring capital expenditures. Year-end fund balances of
the Other Governmental Funds (collectively) will decrease by $10M which is largely due to 3rd Gen
capital budget for bridges, resurfacing and stormwater rehabilitation. The Enterprise fund equity
(collectively) is budgeted to substantially decrease largely due to increases in personnel services and
projected consulting budget for the utility fund.
FY 22/23
Estimated
Ending Fund
Bal/Equity
FY 23/24
Proposed
Ending Fund
Bal/Equity Change
General $10,467,193 $9,522,710 (9.0%)
Other Governmental $44,666,401 $34,257,556 (23.3%)
Enterprise $19,850,788 $13,143,020 (33.8%)
Total $74,984,382 $56,923,286 (24.1%)
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Executive Summary | Page iv
ORGANIZATION-WIDE SOURCES OF FUNDS
ORGANIZATION-WIDE APPLICATIONS OF FUNDS
Source % of Total
Charges for Service 23.0%
Approp from Fund 25.5%
Ad Valorem Tax 10.9%
Intergovernment 14.0%
Other Taxes 7.3%
Interfund Transfers In 2.8%
Franchise Fee 3.8%
Other 4.2%
Licenses & Permits 1.1%
Loan Proceeds 7.4%
100.0%
Application % of Total
Personnel 25.0%
Capital Outlay 34.9%
Services 11.9%
Utilities 7.4%
Repair and Maintenance 7.2%
Debt Service 5.2%
Interfund Transfers Out 2.8%
Other 4.7%
Approp to Fund .9%
100.0%
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Executive Summary | Page v
GENERAL FUND SOURCES OF FUNDS
Ad Valorem
In order to fund the FY 2024 Proposed Budget a total millage rate of 2.4100 mills is proposed.
FY 22/23
FY 23/24
Change
Operating Millage Rate 2.4100
2.4100
0.0000
Incorporating the unchanged FY 2024 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 22/23
FY 23/24
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 2024 operating millage rate is estimated to be 9.12% more than the “rolled-
back” rate of 2.2085 mi lls, based on the preliminary ad valorem tax base as provided by the Seminole
County Property Appraiser.
Source % of Total
Ad Valorem Tax 33.3%
Utility Tax 15.8%
Intergovernment - Half-Cent 13.3%
Franchise Fee 11.5%
Intergovernment – Rev Sharing 7.9%
Communication Service Tax 6.0%
Interfund Transfers In 3.1%
Other 5.2%
Approp from Fund 3.9%
100.0%
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Executive Summary | Page vi
The preliminary FY 2024 ad valorem tax base compares to the base for FY 2023 as follows:
FY 22/23 FY 23/24 (DR-420) (DR-420*) Change
$3,178,736,085 $3,473,637,874 $294,901,789 / 9.3%
*Includes New Construction of approximately $12.9M
Based on preliminary valuations and the proposed operating millage rate, projected FY 2024 net
ad valorem revenues are expected to increase $682,285 or 9.3% as follows:
FY 22/23 FY 23/24 (Adopted) (DR-420) Change
$7,354,324 $8,036,609 $682,285 / 9.3%
State Shared Revenues (Revenue Sharing and Half-Cent Sales Tax)
FY 2024 State Shared revenues are budgeted to increase by $1,205,476 or 31.0% as follows:
FY 22/23 FY 23/24 Change
$3,894,524 $5,100,000 $1,205,476/ 31.0%
Local Communication Services Tax
Projected FY 2024 General Fund revenues from Local Communication Service Taxes are budgeted
to increase by $245,000 or 20.3% as follows:
FY 22/23 FY 23/24 Change
$1,205,000 $1,450,000 $245,000 / 20.3%
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 2024 General Fund revenues
from Electric Utility Taxes and Electric Franchise Fees are budgeted to increase as follows: (This
budget is based on the assumption that the franchise agreement with Duke Energy will be renewed
in March 2024.)
FY 22/23 FY 23/24 Change
$4,975,500 $5,825,000 $849,500 / 17.1%
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Executive Summary | Page vii
Other General Fund Sources
Other General Fund sources that includes interfund transfers are expected to increase $161,331 or
12.2% as shown below. This increase is comprised of many accounts with marginal increases
(includes Local Business tax, Cell Towers rental, franchise/administrative service fees).
FY 22/23 FY 23/24 Change
$1,327,152 1,488,483 $161,331 / 12.2%
WATER & SEWER SOURCES
The budgeted revenues for FY23 included an adjustment increase of 8% to utility rates that was
never realized.
FY 22/23 FY 23/24 Change
$13,536,214 $13,072,143 ($464,071) / (3.4%)
For FY 2024, potable water, sewer and reclaimed water rates will be indexed to the CPI of 4%
(estimate) effective October 1, 2023. The City’s comparative rate position remains in the general
bottom half of rates charged by other neighboring utility systems.
Water Works is a multi-year program that began in 2011 and focuses on improving City facilities and
infrastructure related to waste. These multi-phase projects encompass all the City utilities, including
the three water treatment plants, both wastewater treatment plants, the water distribution and
sewer collection system. This project also includes plans for improving the taste and smell of the
drinking water. The City has engaged two of the world’s leading engineering firms, Carollo
Engineers and Kimley-Horn and Associates, to consult with the City on how improvements can be
realized.
In Fiscal Year 2020 the City 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. Priority repairs on the East and West waste
water treatment plants (WWTP) are almost complete and the utility is in the process of negotiating
a contract for the design of the new WWTP facilities. We have completed the comprehensive
wastewater master plan, dynamic wastewater and reclaimed water hydraulic models, and
conceptual design reports for each of the two wastewater reclamation facilities. The final phase of
the program includes the replacement of the City’s two wastewater reclamation facilities. Final
engineering, design and construction will take place over the year. The City will engage a
construction manager at risk contractor will be procured by the end of FY 23.
In late 2021, the City completed improvements at Water Treatment Plant No. 1 that increased system
capacity by 30% and reduced chlorine demand by more than 60%. The City is currently looking at
improvements for Water Treatment Plant 3 which includes power resiliency for Water Treatment
Plant 3 and Lift Station 7W.
Construction for reclaimed expansion along SR 434 is almost complete; this project involves the
installation of a 12” reclaimed water main and will migrate 379 homes and the HOA irrigation
accounts in Tuskawilla Crossing to reclaimed irrigation. There is also a plan to migrate Winter
Springs Village to reclaimed water soon after.
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Executive Summary | Page viii
DEVELOPMENT SERVICES REVENUES
Revenues in the Development Services Fund are projected to decrease by $123,500 or (12.6%) as
follows:
FY 22/23 FY 23/24 Change
$977,000 $853,500 ($123,500) / (12.6%)
Diversification of the property tax base remains an important focus for the City. Single-family
residential construction numbers, while lower than the previous year, remain steady, with over 500-
units currently under construction, including the 114-unit Winter Springs Townhome
Subdivision. The demand for retirement housing is still strong, with vertical construction complete
on the Savoy Retirement Residence in the Town Center and new project proposals under
development review. Commercial development demand is increasing in terms of new construction
of the Winter Springs Marketplace Shopping Center and Chase Bank. The occupancy of previously
vacant tenant space is also trending in a positive direction.
Revenues for FY 23/24 are projected to be lower than FY 22/23. Due to the impact of hurricanes Ian
and Nicole at the beginning of the current fiscal year; along with subsequent development
regulation review and assessment conducted by the City, a lesser number of permits have been
issued for larger scale development projects. It is anticipated that several permit applications for
Commercial and Residential developments will be received before the end of the fiscal year,
potentially reducing the projected decrease of Development Services revenues.
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.
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 2024,
increasing the rate to the legal maximum of $128 is proposed. The assessment for this maintenance
fund may not be sufficient due to significant inflation and increased labor costs and will require
reevaluation in 2024 the cost of which is include in the FY 24 budget.
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 a proposed increase to
the capital assessment from $85/BU to $88/BU. The maintenance assessment of $87/BU remains
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Executive Summary | Page ix
unchanged. Both assessments are now at the legal maximum of $88/BU and $87/BU, respectively.
The assessments for this fund are insufficient and will require reevaluation in 2024.
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 qualified 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)].
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. 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 became
effective March 1, 2022, after the expiration of the previous addendum, and will remain in effect
through February 28, 2027 with three additional one-year extensions available upon mutual
consent.
The residential rate of $18.10 has remained unchanged for over 18 years. This rate will be assessed
over the months to come as the City’s expenditures for the services provided and landfill costs have
been rising over the years.
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.
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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 previous fiscal years, that continue to be a challenge into FY 2024
are a volatile labor market, increases to minimum wage, additional staffing needed to facilitate
essential and significant infrastructure enhancements, increased inflation, 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, most notably in the police department; increased our
headcount to meet with service level demands; and we have increased benefits available to
employees. Personnel costs, totaling $18,341,746 are proposed to increase 17.9% over the prior fiscal
year as follows:
FY 22/23 FY 23/24
Original Proposed
Budget Budget Change
General $12,690,624 $14,876,575 17.2%
Enterprise 2,865,151 3,465,171 20.9%
Total $15,555,775 $18,341,746 17.9%
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 2024 accompanied by trailing historical data
follows:
FY09 FY10 FY18 FY19 FY20 FY21 FY22 FY23 FY24
Full-
Time 234 228 |
| 181 172 177 158 174 175 190
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
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Executive Summary | Page xi
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 thirteen years. The vested
benefit security ratio increased from 48.8% in FY 2007 to 110.9% as of October 1, 2021. The vested
benefit security ratio for the plan year ended 2022 is 88.0%. The smoothed investment return was
6.76% and was less than 7.4% rate of return assumed. During the end of this valuation period, the
market had sustained a significant decline in value.
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). To meet the demands of the current labor market, we have offered a traditional
PPO plan, as a buy-up option to employees, in a ddition to subsidizing dependent and family medical
premiums. 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 2024 Operating Costs, totaling $22,914,371 are proposed to increase 19.3% from the prior fiscal
year as follows:
FY 22/23 FY 23/24
Original Proposed
Budget Budget Change
General $5,433,242 $7,046,347 29.7%
Other Governmental 5,140,840 $5,199,591 1.1%
Enterprise 8,625,920 $10,668,433 23.7%
Total $19,200,002 $22,914,371 19.3%
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Executive Summary | Page xii
General Fund changes in operating costs by department are as follows:
FY 22/23 FY 23/24
Original Proposed
Budget Budget Change
Information & General Gov't $1,022,535 $1,612,352 57.7%
Community Development $1,409,350 $1,526,749 8.3%
Parks & Recreation $1,220,438 $1,733,846 42.1%
Police $1,270,581 $1,488,299 17.1%
Finance $236,576 $275,086 16.3%
Public Works $190,340 $228,814 20.2%
Executive $83,422 $181,201 117.2%
Total $5,433,242 $7,046,347 29.7%
The increase in Executive stems from the cost for services for the City Manager search. Increases in
Operations (Information Technology & General Government) are attributed to increases in computer
equipment replacements, software licensing agreements and general liability insurance. Increases
in Parks are attributed to increases in tree maintenance and consulting for an updated master plan.
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 2024 Capital Outlay, totaling $25.6M is 41.4% more than last year’s budget as follows:
FY 22/23 FY 23/24
Original Proposed
Budget Budget Change
General $680,786 $924,200 35.8%
Other Governmental 8,657,880 20,181,400 133.1%
Enterprise 8,773,400 4,496,000 (48.8%)
Total $18,112,066 $25,601,600 41.4%
The substance of the FY 2024 capital budget appears in the Infrastructure Surtax Fund,
Transportation-related Funds, Impact Fee Funds (Transportation, Park), Sewer Plant Replacement
(ARPA/SRFL) Fund, Capital Project Funds and Enterprise Funds, which are funded by infrastructure
surtax, developer fees, grants and/or user fees. A detailed capital list begins on page 18. Design of
the new East and West WWTP is expected to begin in late FY23. This will include bringing on a CMAR
during the pre-construction phase. These costs will be funded by ARPA and the State Revolving
Fund loan.
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:
260
Executive Summary | Page xiii
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.
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 2024.
BUDGET CALENDAR
A Commission workshop to consider the Fiscal Year 2024 Proposed Budget is scheduled for July 10,
2023. In accordance with TRIM law, a proposed millage rate is required to be adopted by August 4,
2023. Therefore, consideration and adoption of the tentative millage rate is scheduled for the July
10th regular Commission meeting. The first public hearing for adoption of the Fiscal Year 2024
Budget is scheduled for September 11, 2023 and the final public hearing is scheduled for September
25, 2023.
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.
Philip Hursh
Interim City Manager
261
Unaudited Adopted
FY 20/21 FY 21/22 FY 22/23 FY 23/24
Fund Type Actual Actual Budget Budget
General $19,955,833 $21,195,456 $20,107,054 $23,192,639
Other Governmental:
Special Revenue $7,929,213 $10,485,763 $6,751,923 $14,210,400
Special Assessment $721,698 $724,387 $716,644 $750,935
Debt Service $1,231,059 $1,295,070 $1,285,001 $1,320,000
Capital Project $913,253 $117,836 $29,800 $109,500
Enterprise $17,005,240 $15,352,749 $15,721,214 $15,086,923
Total Sources (exclusive of approp)$47,756,296 $49,171,261 $44,611,636 $54,670,397
Total Appropriations FROM Funds $2,282,087 $564,120 $14,206,812 $18,732,135
Total Sources $50,038,383 $49,735,381 $58,818,448 $73,402,532
Unaudited Adopted
FY 20/21 FY 21/22 FY 22/23 FY 23/24
Fund Type Actual Actual Budget Budget
General $19,848,248 $20,687,264 $20,079,653 $24,137,122
Other Governmental:
Special Revenue $8,439,858 $5,240,938 $10,275,183 $23,404,212
Special Assessment $745,797 $757,830 $834,061 $850,467
Debt Service $1,278,501 $1,275,000 $1,277,501 $1,277,501
Capital Project $373,345 $270,180 $2,838,000 $1,267,500
Enterprise $9,406,234 $9,929,386 $23,439,633 $21,794,691
Total Applications (exclusive of approp)$40,091,983 $38,160,598 $58,744,031 $72,731,493
Total Appropriations TO Funds $9,946,400 $11,574,783 $74,417 $671,039
Total Applications *$50,038,383 $49,735,381 $58,818,448 $73,402,532
* Includes interfund transfers of:$6,813,856 $4,834,603 $2,054,859 $2,049,168
Source and Application of Funds
Fiscal Year 2023-2024 Budget
1
262
ALL FUNDS - SUMMARY
Source/Application Category
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Actual Actual Budget Budget Budget
SOURCES
Revenues
Gene General $19,421,977 $20,640,854 $19,327,196 $20,797,893 $22,433,471
Othe Other Governmental $7,365,223 $8,343,055 $7,508,367 $7,220,527 $15,100,835
Enter Enterprise $14,155,240 $15,352,749 $15,721,214 $16,001,214 $15,086,923
TOTAL REVENUES $40,942,440 $44,336,658 $42,556,777 $44,019,634 $52,621,229
Transfers
Gene General $533,856 $554,602 $779,858 $779,858 $759,168
Othe Other Governmental $3,430,000 $4,280,001 $1,275,001 $1,275,001 $1,290,000
Enter Enterprise $2,850,000 $0 $0 $0 $0
TOTAL TRANSFERS $6,813,856 $4,834,603 $2,054,859 $2,054,859 $2,049,168
Total Sources *$47,756,296 $49,171,261 $44,611,636 $46,074,493 $54,670,397
APPLICATIONS
Personnel Services
Gene General $11,351,316 $11,446,273 $12,690,624 $12,445,542 $14,876,575
Othe Other Governmental $0 $0 $0 $0 $0
Enter Enterprise $1,561,509 $2,079,329 $2,865,151 $2,629,151 $3,465,171
TOTAL PAYROLL $12,912,825 $13,525,602 $15,555,775 $15,074,693 $18,341,746
Operating
Gene General $3,555,622 $4,408,554 $5,433,242 $5,750,624 $7,046,347
Othe Other Governmental $4,133,155 $4,313,680 $5,140,840 $5,715,840 $5,199,591
Enter Enterprise $7,100,809 $7,191,902 $8,625,920 $8,818,885 $10,668,433
TOTAL OPERATING $14,789,586 $15,914,136 $19,200,002 $20,285,349 $22,914,371
Debt Service
Gene General $0 $0 $0 $0 $0
Othe Other Governmental $1,409,933 $1,410,263 $1,410,225 $1,410,225 $1,410,789
Enter Enterprise $1,579,208 $1,124,837 $2,411,104 $2,411,104 $2,413,819
TOTAL DEBT SERVICE $2,989,141 $2,535,100 $3,821,329 $3,821,329 $3,824,608
Transfers
Gene General $4,280,000 $4,280,001 $1,275,001 $1,275,001 $1,290,000
Othe Other Governmental $2,000,000 $7,900 $15,800 $15,800 $7,900
Enter Enterprise $533,856 $546,702 $764,058 $764,058 $751,268
TOTAL TRANSFERS $6,813,856 $4,834,603 $2,054,859 $2,054,859 $2,049,168
Capital
Gene General $661,310 $552,436 $680,786 $1,190,562 $924,200
Othe Other Governmental $3,294,413 $1,812,105 $8,657,880 $9,930,117 $20,181,400
Enter Enterprise $3,020,127 $1,940,396 $8,773,400 $9,180,400 $4,496,000
TOTAL CAPITAL $6,975,850 $4,304,937 $18,112,066 $20,301,079 $25,601,600
Total Applications *$44,481,258 $41,114,378 $58,744,031 $61,537,309 $72,731,493
*
2
263
Unaudited Original
Actuals Budget Budget
Source FY 22 FY 23 FY 24
Charges for Service $16,280,408 32.7%$18,341,264 31.2%$16,880,295 23.0%
Ad Valorem Tax $6,628,699 13.3%$7,354,324 12.5%$8,036,609 10.9%
Loan Proceeds $0 0.0%$0 0.0%$5,400,000 7.4%
Utility Tax $3,526,093 7.1%$3,436,760 5.8%$3,810,500 5.2%
Intergovernment - Local Infrastructure $2,967,620 6.0%$2,660,169 4.5%$3,430,000 4.7%
Intergovernment - Half-Cent $3,073,018 6.2%$2,614,500 4.4%$3,200,000 4.4%
Franchise Fee $2,537,397 5.1%$2,354,007 4.0%$2,772,432 3.8%
Miscellaneous $2,127,678 4.3%$768,920 1.3%$2,249,721 3.1%
Interfund Transfers In $4,834,603 9.7%$2,054,859 3.5%$2,049,168 2.8%
Intergovernment - Rev Sharing $1,873,827 3.8%$1,280,024 2.2%$1,900,000 2.6%
Intergovernment - Other $811,611 1.6%$639,020 1.1%$1,760,300 2.4%
Communication Service Tax $1,336,397 2.7%$1,205,000 2.0%$1,450,000 2.0%
Licenses & Permits $1,002,362 2.0%$981,665 1.7%$783,541 1.1%
Special Assessments $715,879 1.4%$715,124 1.2%$745,355 1.0%
Fines & Forfeitures $488,779 1.0%$103,500 0.2%$111,976 0.2%
Other Taxes $89,344 0.2%$102,500 0.2%$90,500 0.1%
Impact Fees $877,546 1.8%$0 0.0%$0 0.0%
Approp from Fund $564,120 1.1%$14,206,812 24.2%$18,732,135 25.5%
Total Sources $49,735,381 100.0%$58,818,448 100.0%$73,402,532 100.0%
Unaudited Original
Actuals Budget Budget
Application FY 22 FY 23 FY 24
Capital Outlay $2,364,541 $18,112,066 30.8%$25,601,600 34.9%
Personnel $13,525,602 27.2%$15,555,775 26.4%$18,341,746 25.0%
Services $5,862,932 11.8%$6,245,717 10.6%$8,760,714 11.9%
Repair and Maintenance $2,936,075 5.9%$4,716,750 8.0%$5,294,306 7.2%
Utilities $4,867,745 9.8%$5,338,826 9.1%$5,439,755 7.4%
Debt Service $1,521,716 3.1%$3,821,329 6.5%$3,824,608 5.2%
Interfund Transfers Out $4,834,603 9.7%$2,054,859 3.5%$2,049,168 2.8%
Other Operating $1,107,709 2.2%$1,654,416 2.8%$1,864,662 2.5%
Supplies $661,984 1.3%$772,481 1.3%$1,037,811 1.4%
Fuel $412,123 0.8%$412,944 0.7%$432,388 0.6%
Grants & Aids $65,568 0.1%$58,868 0.1%$84,735 0.1%
Approp to Fund $11,574,783 23.3%$74,417 0.1%$671,039 0.9%
Total Applications $49,735,381 100.0%$58,818,448 100.0%$73,402,532 100.0%
Organization-Wide
% of
Total
% of
Total
% of
Total
Source and Application of Funds
by Classification
% of
Total
% of
Total
% of
Total
3
264
Unaudited Original
Actuals Budget Budget
Source FY 22 FY 23 FY 24
Non-Department $20,604,169 41.4%$19,026,000 32.3%$28,460,092 38.8%
Water & Sewer $12,633,243 25.4%$13,422,714 22.8%$12,592,143 17.2%
Public Works $9,874,261 19.9%$6,749,688 11.5%$8,286,642 11.3%
General Government $1,313,841 2.6%$1,294,001 2.2%$1,347,000 1.8%
Stormwater $1,134,860 2.3%$1,196,000 2.0%$1,141,280 1.6%
Community Development $1,166,223 2.3%$755,009 1.3%$821,476 1.1%
Finance $542,631 1.1%$764,058 1.3%$751,268 1.0%
Protective Inspections $986,123 2.0%$943,000 1.6%$743,500 1.0%
Parks & Recreation $541,565 1.1%$270,750 0.5%$275,270 0.4%
Police $199,814 0.4%$116,916 0.2%$135,226 0.2%
Fire $61,261 0.1%$25,000 0.0%$80,000 0.1%
Executive & Legislative $52,742 0.1%$48,500 0.1%$36,500 0.0%
$60,528 0.1%$0 0.0%$0 0.0%
Approp from Fund $564,120 1.1%$14,206,812 24.2%$18,732,135 25.5%
Total Sources $49,735,381 100.0%$58,818,448 100.0%$73,402,532 100.0%
Unaudited Original
Actuals Budget Budget
Application FY 22 FY 23 FY 24
Water & Sewer $7,691,302 15.5%$20,968,300 35.6%$22,931,544 31.2%
Public Works $9,305,511 18.7%$11,104,450 18.9%$18,693,468 25.5%
Police $7,622,194 15.3%$7,771,209 13.2%$9,450,819 12.9%
Community Development $2,242,955 4.5%$4,696,712 8.0%$4,219,427 5.7%
Parks & Recreation $2,455,663 4.9%$2,942,517 5.0%$3,913,140 5.3%
Information Services $2,504,053 5.0%$2,716,734 4.6%$3,614,216 4.9%
General Government $2,116,052 4.3%$2,503,746 4.3%$3,057,800 4.2%
Protective Inspections $1,266,376 2.5%$2,295,617 3.9%$2,402,992 3.3%
Stormwater $979,608 2.0%$1,541,516 2.6%$1,868,055 2.5%
Finance $1,221,802 2.5%$1,513,153 2.6%$1,752,423 2.4%
Executive & Legislative $591,074 1.2%$690,077 1.2%$827,609 1.1%
Fire $164,008 0.3%$0 0.0%$0 0.0%
Approp to Fund $11,574,783 23.3%$74,417 0.1%$671,039 0.9%
Total Applications $49,735,381 100.0%$58,818,448 100.0%$73,402,532 100.0%
% of
Total
% of
Total
% of
Total
Organization-Wide
Source and Application of Funds
by Function
% of
Total
% of
Total
% of
Total
4
265
PROJECTED CHANGES IN FUND BALANCE
Governmental Funds - Major/Non-Major in the Aggregate
Original Revised
FY 22/23 FY 22/23 FY 23/24
Budget Budget Budget
GENERAL FUND
Sources $20,107,054 $21,577,751 $23,192,639
Applications $20,079,653 $20,661,729 $24,137,122
Appropriation To (From) Fund Balance $27,401 $916,022 ($944,483)
FUND BALANCE - October 1 $9,042,979 $9,551,171 $10,467,193
Appropriation TO (FROM) Fund Balance $27,401 $916,022 ($944,483)
FUND BALANCE - September 30 $9,070,380 $10,467,193 $9,522,710
Sources $8,783,368 $8,495,528 $16,390,835
Applications $15,224,745 $17,071,982 $26,799,680
Appropriation To (From) Fund Balance ($6,441,377)($8,576,454)($10,408,845)
FUND BALANCE - October 1 $43,126,338 $53,242,855 $44,666,401
Appropriation TO (FROM) Fund Balance ($6,441,377)($8,576,454)($10,408,845)
FUND BALANCE - September 30 $36,684,961 $44,666,401 $34,257,556
SOLID WASTE FUND
Sources $3,265,339 $2,728,752 $2,758,150
Applications $3,259,646 $3,869,646 $3,247,221
Appropriation To (From) Fund Balance $5,693 ($1,140,894)($489,071)
FUND BALANCE - October 1 $1,907,320 $2,969,698 $1,828,804
Appropriation TO (FROM) Fund Balance $5,693 ($1,140,894)($489,071)
FUND BALANCE - September 30 $1,913,013 $1,828,804 $1,339,733
INFRASTRUCTURE SURTAX FUND
Sources $2,760,169 $2,760,169 $3,580,000
Applications $2,763,380 $4,292,799 $10,525,000
Appropriation To (From) Fund Balance ($1,532,630)($6,945,000)
FUND BALANCE - October 1 $6,397,524 $9,756,470 $8,223,840
Appropriation TO (FROM) Fund Balance ($3,211)($1,532,630)($6,945,000)
FUND BALANCE - September 30 $6,394,313 $8,223,840 $1,278,840
OTHER GOVERNMENTAL FUNDS - NON-MAJOR FUNDS in the aggregate
Sources $2,757,860 $3,006,607 $10,052,685
Applications $9,201,719 $8,909,537 $13,027,459
Appropriation To (From) Fund Balance ($6,443,859)($5,902,930)($2,974,774)
FUND BALANCE - October 1 $34,821,494 $40,516,687 $34,613,757
Appropriation TO (FROM) Fund Balance ($6,443,859)($5,902,930)($2,974,774)
FUND BALANCE - September 30 $28,377,635 $34,613,757 $31,638,983
OTHER GOVERNMENTAL FUNDS (Major funds in this grouping are shown separately below)
5
266
PROJECTED CHANGES IN FUND EQUITY
Enterprise Funds
Original Revised
FY 22/23 FY 22/23 FY 23/24
Budget Budget Budget
ALL ENTERPRISE FUNDS
Sources $15,721,214 $16,001,214 $15,086,923
Applications (includes capital, principal reduction, if
applicable)$23,439,633 $23,803,598 $21,794,691
Appropriation TO (FROM) Fund Equity ($7,718,419)($7,802,384)($6,707,768)
FUND EQUITY 1 - October 1 $19,806,570 $27,653,172 $19,850,788
Appropriation TO (FROM) Fund Equity ($7,718,419)($7,802,384)($6,707,768)
FUND EQUITY1 - September 30 $12,088,151 $19,850,788 $13,143,020
WATER & SEWER (Utility & Service Availability)
Sources $13,536,214 $13,816,214 $13,072,143
Applications (includes capital, principal reduction, if
applicable)$19,602,500 $19,617,500 $17,523,644
Appropriation TO (FROM) Fund Equity ($6,066,286)($5,801,286)($4,451,501)
FUND EQUITY1 - October 1 $12,940,380 $19,856,012 $14,054,726
Appropriation TO (FROM) Fund Equity ($6,066,286)($5,801,286)($4,451,501)
FUND EQUITY1 - September 30 $6,874,094 $14,054,726 $9,603,225
DEVELOPMENT SERVICES
Sources $977,000 $977,000 $853,500
Applications (includes capital, principal reduction, if
applicable)$2,295,617 $2,295,617 $2,402,992
Appropriation TO (FROM) Fund Equity ($1,318,617)($1,318,617)($1,549,492)
FUND EQUITY1 - October 1 $4,968,501 $5,813,907 $4,495,290
Appropriation TO (FROM) Fund Equity ($1,318,617)($1,318,617)($1,549,492)
FUND EQUITY1 - September 30 $3,649,884 $4,495,290 $2,945,798
STORMWATER
Sources $1,208,000 $1,208,000 $1,161,280
Applications (includes capital, principal reduction)$1,541,516 $1,890,481 $1,868,055
Appropriation TO (FROM) Fund Equity ($333,516)($682,481)($706,775)
FUND EQUITY1 - October 1 $1,897,689 $1,983,254 $1,300,773
Appropriation TO (FROM) Fund Equity ($333,516)($682,481)($706,775)
FUND EQUITY1 - September 30 $1,564,173 $1,300,773 $593,998
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 ACFR fund equity balances.
6
267
REVENUES
Fiscal Year Tax Year Final Gross Taxable Value
from DR-403
Percentage
Incr (Decr)
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%
2022 2021 $2,854,767,219 5.4%
2023 2022 $3,171,266,844 11.1%
DR420
2024 2023 $3,473,637,874 9.5%
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
In MillionsFiscal Year
Final Gross Taxable Value (DR-403)
FY 2024 -Early Estimates/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 2024 is not the final valuation but rather the
valuation as submitted by the Property Appraiser (Early Estimate/DR-420).
7
268
REVENUES
Fiscal Year Tax Year Operating Voted Debt Total Millage
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
2023 2022 2.4100 0.0000 2.4100
2024 2023 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.
8
269
REVENUES
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
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 14% and 6% of
the budgeted revenues, respectively.
9
270
REVENUES
Fund Amount Reason for Transfer
1999 Debt Service Fund (#202)$1,320,000
General Fund (#001)$751,268
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 (1360)
$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 revenues.
10
271
REVENUES
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
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 the current fiscal
year, it is expected that this revenue will contribute approximately 8.2% 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 the current fiscal year, it is expected that this revenue will
contribute approximately 13.8% of total General Fund revenues.
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REVENUES
0
Charge Type
2022 2023+2024*2022 2023+2024*2022 2023+2024*2022 2023+2024*
Base facility charge $6.52 $6.85 $7.13 $4.94 $5.19 $5.40 N/A N/A N/A $12.80 $13.44 $13.98
Consumption rates per 1000 gallons:
0 - 5,000 $1.51 $1.59 $1.66 $0.90 $0.94 $0.97 $2.20 $2.31 $2.41 $5.00 $5.25 $5.46
5,000 - 10,000 $1.51 $1.59 $1.66 $1.12 $1.17 $1.22 $2.92 $3.06 $3.19 $5.00 $5.25 $5.46
10,001 to 15,000 $2.20 $2.31 $2.41 $1.55 $1.63 $1.70 $3.59 $3.77 $3.92 N/A N/A N/A
15,001 - 20,000 $2.92 $3.06 $3.19 $1.74 $1.83 $1.91 $4.72 $4.96 $5.15 N/A N/A N/A
20,001 - 25,000 $3.59 $3.76 $3.91 $2.55 $2.68 $2.78 $6.54 $6.86 $7.14 N/A N/A N/A
25,001 - 30,000 $4.72 $4.96 $5.15 $2.55 $2.68 $2.78 $6.54 $6.86 $7.14 N/A N/A N/A
30,001 and over $6.54 $6.86 $7.14 $2.55 $2.68 $2.78 $6.54 $6.86 $7.14 N/A N/A N/A
1 Sewer is only charged on the first 10,000 gallons
+2023 rates were budgeted to increase by 8% but the rates shown above only increased by 5%
* 2024 rates reflect an estimated 4% CPI increase
Storm Water $5.50/month per Equivalent Residential Unit (ERU)
Solid Waste (garbage and recycling) - $18.10/month
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 14,350 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. 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.
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273
Department
Full-Time Part-Time Total Full-Time Part-Time Total Full-Time Part-Time Total
Executive 4 0.00 4.00 5 0.00 5.00 5 0.00 5.00
Finance 15 4.35 19.35 16 2.90 18.90 17 2.90 19.90
Information & General Services 13 0.00 13.00 13 0.00 13.00 17 0.00 17.00
Public Works 13 0.00 13.00 17 0.00 17.00 17 0.00 17.00
Community Development 10 0.00 10.00 11 0.00 11.00 11 0.00 11.00
Police - Sworn 55 0.00 55.00 55 0.00 55.00 59 0.00 59.00
Police - Other 17 1.68 18.68 9 0.00 9.00 10 0.00 10.00
Parks & Recreation 13 10.03 23.03 14 10.33 24.33 16 11.75 27.75
TOTAL 140 16.06 156.06 140 13.23 153.23 152 14.65 166.65
Fund
Full-Time Part-Time Full-Time Part-Time Total Full-Time Part-Time Total
Water and Sewer 22 0.00 22.00 21 0.73 21.73 22 0.73 22.73
Stormwater 6 0.00 6.00 7 0.00 7.00 8 0.00 8.00
Development Services 6 0.00 6.00 7 0.00 7.00 8 0.73 8.73
TOTAL 34 0.00 34.00 35 0.73 35.73 38 1.46 39.46
Full-Time Part-Time Total Full-Time Part-Time Total Full-Time Part-Time Total
TOTAL 174 16.06 190.06 175 13.96 188.96 190 16.11 206.11
FTEs - Full-time Equivalents
2021-2022 2022-2023 2023-2024
ORGANIZATION WIDE - PERSONNEL SUMMARY
Budgeted Positions by Fund/Department
GENERAL FUND
2021-2022 2022-2023 2023-2024
FTEs FTEs FTEs
ENTERPRISE FUNDS
FTEs FTEs FTEs
FTEs FTEs FTEs
ORGANIZATION-WIDE
2021-2022 2022-2023 2023-2024
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274
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 2 3 3
Departmental Total 4 0.00 5 0.00 5 0.00
Finance
Full-time Part-time Full-time Part-time Full-time Part-time
1300 General 9 10 11
1360 Utility Billing 6 4.35 6 2.90 6 2.90
Departmental Total 15 4.35 16 2.90 17 2.90
Information & General Services
Full-time Part-time Full-time Part-time Full-time Part-time
1600 General 5 5 6
1315 Human Resources 2 2 3
1935 Facilities Maintenance 4 4 5
7415 Marketing & Events 2 2 3
Departmental Total 13 0.00 13 0.00 17 0.00
Public Works
Full-time Part-time Full-time Part-time Full-time Part-time
Administration 2 2 2
4110 Roads and ROW Maint 8 12 12
1940 Fleet Maintenance 3 3 3
Departmental Total 13 0.00 17 0.00 17 0.00
Community Development
Full-time Part-time Full-time Part-time Full-time Part-time
1500 Administration 1 1 1
1510 Planning 2 3 3
1520 Urban Beautification 7 7 7
Departmental Total 10 0.00 11 0.00 11 0.00
Police
Full-time Part-time Full-time Part-time Full-time Part-time
2100 Office of the Chief - Sworn 55 55 59
2100 Other Civilian 8 9 10
2140 Support Services - Dispatch 9 1.68 0.00 0.00
Departmental Total 72 1.68 64 0.00 69 0.00
Parks & Recreation
Full-time Part-time Full-time Part-time Full-time Part-time
7200 Administration 2 2 2
7230 Parks & Grounds 9 7.84 10 8.14 12 8.81
7250 Seniors 2 2.19 2 2.19 2 2.94
Departmental Total 13 10.03 14 10.33 16 11.75
General Fund Total 140 16.06 140 13.23 152 14.65
WATER & SEWER
Full-time Part-time Full-time Part-time Full-time Part-time
3600 Operating 22 0.00 21 0.73 22 0.73
STORMWATER
Full-time Part-time Full-time Part-time Full-time Part-time
3800 Operating 5 4 4
3810 Engineering 1 3 4
Stormwater Total 6 0.00 7 0.00 8 0.00
DEVELOPMENT SERVICES
Full-time Part-time Full-time Part-time Full-time Part-time
2400 Plans and Inspections 6 0.00 7 0.00 8 0.73
Full-time Part-time Full-time Part-time Full-time Part-time
174 16.06 175 13.96 190 16.11
2021-2022 2022-2023 2023-2024
Executive
206.11ORGANIZATION-WIDE TOTALS 190.06 188.96
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275
DEBT MANAGEMENT
Year Ending 9/30 Principal Interest Total
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
$12,675,319 $16,412,549 $29,087,868
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.
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276
DEBT SERVICE REQUIREMENTS
Governmental Funds
Year Ending
9/30 Principal Interest Principal Interest Principal Interest
2024 $331,130 $943,870 $105,408 $25,304 $2,834 $1,952
2025 $312,413 $962,587 $113,321 $21,750 $2,987 $1,800
2026 $295,456 $979,544 $115,967 $18,024 $3,147 $1,639
2027 $278,677 $996,323 $118,435 $14,215 $3,317 $1,470
2028 $263,517 $1,011,483 $120,722 $10,329 $3,495 $1,291
2029 $248,485 $1,026,515 $127,821 $6,290 $3,683 $1,103
2030 $234,957 $1,040,043 $129,625 $2,106 $3,881 $905
2031 $4,090 $696
2032 $4,310 $476
2033 $4,542 $244
$1,964,635 $6,960,365 $831,299 $98,018 $36,286 $11,577
Fund #261Fund #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.
16
277
DEBT SERVICE REQUIREMENTS
Water and Sewer Fund
Year Ending
9/30 Principal Interest Principal Interest Principal Interest Principal Interest TOTAL
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 $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
$2,874,056 $8,866,875 $2,749,000 $269,180 $4,256,329 $218,111 $9,879,385 $9,354,166 $19,233,551
Water & Sewer Capital
Appreciation / Serial Bonds State Revolving Loan2
Fund #410
US Bank $5,982,108
Series 2000 Series 2017
TOTAL WATER & SEWER3
Fund #410
Water & Sewer
Refunding Revenue1
Truist Bank
Series 2020
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 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 the loan. This financing will be used for water quality improvements.
3 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.
17
278
TOTAL CAPITAL OUTLAY
GENERAL FUND
Information Services - General
Network Infrastructure Replacement- Routers and Switches - Phase $70,000
Greens Energy Fuel Pump Control System (PW,Parks,Finance)$16,000
F150 $25,000
Police Ticket Printer Replacements (Police) (5)$5,000
Police Investigations Interview Room Camera $7,000
Police EOC Room Tech Overhaul (Police)$13,000
Police Mobile Command Trailer Tech Overhaul (Police)$13,000
$149,000
Community Development
Mower 52" $10,000
Mower 60" $12,000
Mower 72" $14,000
F150 4x4 $30,000
F250 4x4 $36,000
$102,000
Executive & Legislative
Ford Escape $31,000
$31,000
Police Department
40x80 Pole Barn for Specialized Vehicles/Trailers $50,000
Sallyport Replacement Roll Doors $20,000
Admin Light Package/Storage Box $8,400
Replacement Ford Explorer- FWD 4 Door (State Contract)$82,000
Graphics Package $600
Light Package $2,200
Extension of Perimeter Fencing for Secure Parking $25,000
Security Screen for Fence Line $5,000
Replace High Mileage Patrol Vehicles (5@$56,000)$280,000
Ford Ranger Super Cab $39,000
Parks & Recreation
Radios for Emergency Communications $5,000
Gator ATV $25,000
Lake Jesup Boardwalk (Design / Permit)$100,000
$130,000
Total General Fund - Capital Outlay $924,200
See the following pages for the remaining capital coming from the other governmental and enterprise funds
18
279
TOTAL CAPITAL OUTLAY
OTHER GOVERNMENTAL FUNDS
Transportation Improvement Fund #120
Roadway/Drainage Projects $600,000
Winding Hollow Turn Lane (MPO)$1,100,000
$1,700,000
Infrastructure Surtax Fund #121 (3rd gen)
Bridge Engineering and Design $3,000,000
CIP - Resurfacing $2,000,000
Stormwater Rehabilitation City Wide $5,500,000
$10,500,000
Arbor Fund #140
Dingo Track Loader $40,000
Wheel Loader $80,000
Small Dump Truck $80,000
$200,000
Transportation Impact Fee Fund #150
Integra/434 Traffic Signal (Design & Construction)$379,000
$379,000
Police Impact Fee Fund #151
Ford Ranger Super Cab New Code Officer $39,000
Graphics Package New Code Officer $600
Light Package New Code Officer $2,200
DSR 2X Radar w/Instant On Remote-Dual Antenna (4)$13,100
Police Vehicle Radar/Tint Meters for New Officers (4)$14,000
Police Vehicle Radios for New Officers (4)$32,000
Police Vehicles for New Officers (4)$224,000
$324,900
Parks Impact Fee Fund #153
Ranchlands Restroom - Holding Style $50,000
Veteran's Walk at Torcaso Park $100,000
Torcaso Pavilion 2 $125,000
Trotwood Parking Lot $75,000
Trotwood Pavilion @ Basketball Courts $60,000
$410,000
Sewer Plant Replacement (ARPA/SRLF) Fund #180
CMAR Pre-Construction E&W Waste Water
Design Costs for E&W Waste Water Plants (SRLF)$4,400,000
$5,400,000
Perk Up Parks Capital Project Fund #303
LJO Lights for Pickleball Courts $200,000
LJO Lights for Parking Lot $235,500
Parks Facility Maintenance Building (2nd Bldg)$150,000
72" Mower $15,000
GPS Paint Machine with Cart $65,000
Sand Pro (Infield Groomer)$25,000
Versa Vac (Thatcher)$35,000
$725,500
Lobby Bathroom Remodel $30,000
Senior Center HVAC $30,000
Thor Guard System $80,000
Cameras for Parks $100,000
Central Winds Park Marquee $100,000
City Wide Event Signage $150,000
Work Order and Asset Management System (PW&Parks)$52,000
$542,000
Total Other Governmental Funds - Capital Outlay $20,181,400
Excellence in Customer Service Initiative C.P. Fund #305
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280
TOTAL CAPITAL OUTLAY
ENTERPRISE FUNDS
Water & Sewer - Operating #410
Construction in Progress
Auto Flushers $10,000
East Waste Water Gravity System Capacity Study $100,000
Lift Station Improvement $1,500,000
RIBs Rehabilitation Construction $1,000,000
WTP 2&3 Well Evaluations & Improvements $150,000
Pipe Relining FY24 $500,000
Other Capital
Ford F-250 $36,000
Ford SUV $45,000
$3,341,000
Stormwater - Operating #411
Curb Inlet Rehab $100,000
Stormwater Pipe Relining $200,000
$300,000
Water & Sewer Service Availability #412
Winter Springs Village Reclaim - Construction $500,000
$500,000
Development Services - Plans & Inspections #420
Counter and Training Room Remodel $125,000
Lobby Kiosk $200,000
F150 Construction Inspections $30,000
$355,000
Total Enterprise Funds - Capital Outlay $4,496,000
TOTAL CAPITAL OUTLAY - ALL FUNDS $25,601,600
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282
FINANCIAL
&
ORGANIZATIONAL STRUCTURE
283
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284
MAYOR
Kevin McCann
COMMISSIONERS
Seat One – Matt Benton
Seat Two – Victoria Colangelo
Seat Three – Ted Johnson
Seat Four – Cade Resnick
Seat Five – Rob Elliott
(Deputy Mayor)
CITY MANAGER (Interim)
Philip Hursh
CITY ATTORNEY
Anthony A. Garganese
CITY CLERK
Christian Gowan
DEPARTMENT DIRECTORS
Deputy City Manager
Community Development
Casey Howard
Terrilyn Bostwick
Finance Director (Interim) Donna Bruno
Parks & Recreation Director Leonard Hartman
Police Chief Matthew Tracht
Public Works/Utilities Director Bilal Iftikhar
21 285
Citizens of Winter SpringsMayor and City CommissionersFinancePolice DepartmentCommunity Devel.City AttorneyUtilitiesDeputy City ManagerAdvisory BoardsAccountingDebtManagementBudgetingPurchasingContractsSolid WasteTreasuryManagementUtility BusinessServicesMeter ServiceWaterConservationWater/Wastewater OperationsRecordsCommunicationPatrolInvestigationsCodeEnforcementPlanningLandManagementBuilding Permits/Insp.Business TaxReceiptsEconomicDevelopmentShared ServicesHR/PayrollRiskManagementMarketing/EventsIT Maintenance/DevUrbanBeautificationParks and ProjectsCivic/SeniorCenterRecreationProgramsFacilities/CapProjectsParks/FieldMaintenanceCity ManagerPublic WorksRoads (ROW)SidewalksTreesConcreteCrewEngineeringEngineeringStormwaterConstructionInspectionsCity Clerk22286
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).
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, 2022 Comprehensive Annual Financial
Report. A major fund is one whose revenues, expenditures/expenses, assets, or liabilities (excluding
23 287
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
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
infrastructure improvements and other related capital projects & assets.
(#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.
24 288
(#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).
(#180) Sewer Plant Replacement – ARPA SRFL
non-major/modified accrual basis
This fund is newly created to account for funds received under the American Rescue Plan Act
(COVID19) and anticipated funds which will be received from the State Revolving Fund Loan. These
funds are dedicated for the replacement of the East & West Sewer Plants.
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.
(#261) TLBD Debt Service Fund (Phase I)
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 2001 special assessment bond issue which was refinanced in October 2011 with
a private placement note payable.
25 289
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.
(#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
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.
26 290
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 27 Commission establishes FY 2024 Budget Calendar
by July 1 Transmission of Proposed 2024 Budget - budget placed
on Shared Drive and Website
Tentative:
by July 1 Property Appraiser submits DR 420 Certification of Value
July 10 Budget Workshop
July 10
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)
27 291
September
11
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)
Final/Adopted:
September
21
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
25
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
September
28
Resolution to Property Appraiser
Resolution to Tax Collector
(Must be submitted within 3 days after adoption of final
millage rate)
by October
25
Mail TRIM package to Property Tax Administration Program
Department of Revenue (Must be submitted within 30 days
of final adoption)
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.
28 292
Budget, Financial and Management Guidelines
General
An independent audit will be performed annually. The City administration will promptly
evaluate the audit management letter, if necessary, 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.
29 293
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.
30 294
GENERAL FUND
295
THIS PAGE INTENTIONALLY LEFT BLANK
296
GENERAL FUND FISCAL POLICY TESTS
OPERATING COVERAGE
Recurring Revenue $23,192,639
Total Expenditures $24,137,122
LESS :
Capital Expenditures ($924,200)
Discretionary - UCF Incubator ($75,000)
Recurring Personnel and Operating Expenditures $23,137,922 ($23,137,922)
Effect on Fund Balance - OPERATING COVERAGE $54,717
CAPITAL COVERAGE
Non-recurring Revenue $0
LESS:
Capital Expenditures ($924,200)
Discretionary - UCF Incubator ($75,000)
Effect on Fund Balance - CAPITAL COVERAGE ($999,200)
TOTAL EFFECT ON FUND BALANCE ($944,483)
FUND BALANCE
Projected Beginning Fund Balance $10,467,193
Appropriation TO (FROM) Fund Balance ($944,483)
Projected Ending Fund Balance $9,522,710
Ending Fund Balance Designations:
90-day / 25% Operating Reserve $5,784,481
Economic Development/Capital $3,738,230
Projected Total Ending Fund Balance $9,522,710
31
297
GENERAL FUND
Sources and Applications by Classification
Unaudited Original
Actuals Budget Budget
Source FY 22 FY 23 FY 24
Ad Valorem Tax $6,628,699 31.3%$7,354,324 36.6%$8,036,609 33.3%
Utility Tax $3,526,093 16.6%$3,436,760 17.1%$3,810,500 15.8%
Intergovernment - Half-Cent $3,073,018 14.5%$2,614,500 13.0%$3,200,000 13.3%
Franchise Fee $2,537,397 12.0%$2,354,007 11.7%$2,772,432 11.5%
Intergovernment - Rev Sharing $1,873,827 8.8%$1,280,024 6.4%$1,900,000 7.9%
Communication Service Tax $1,336,397 6.3%$1,205,000 6.0%$1,450,000 6.0%
Interfund Transfers In $554,602 2.6%$779,858 3.9%$759,168 3.1%
Charges for Service $508,333 2.4%$558,689 2.8%$512,522 2.1%
Miscellaneous $771,946 3.6%$276,527 1.4%$509,391 2.1%
Fines & Forfeitures $117,258 0.6%$100,500 0.5%$107,976 0.4%
Other Taxes $88,511 0.4%$102,000 0.5%$90,000 0.4%
Intergovernment - Other $164,496 0.8%$26,700 0.1%$24,500 0.1%
Licenses & Permits $14,879 0.1%$18,165 0.1%$19,541 0.1%
Approp from Fund $0 0.0%$0 0.0%$944,483 3.9%
Total Sources $21,195,456 100.0%$20,107,054 100.0%$24,137,122 100.0%
Unaudited Original
Actuals Budget Budget
Application FY 22 FY 23 FY 24
Personnel $11,446,273 54.0%$12,690,624 63.1%$14,876,575 61.6%
Repair and Maintenance $1,044,628 4.9%$1,558,068 7.7%$2,053,791 8.5%
Other Operating $1,041,783 4.9%$1,501,342 7.5%$1,701,400 7.0%
Interfund Transfers Out $4,280,001 20.2%$1,275,001 6.3%$1,290,000 5.3%
Services $793,851 3.7%$694,895 3.5%$1,274,925 5.3%
Capital Outlay $552,436 2.6%$680,786 3.4%$924,200 3.8%
Utilities $750,678 3.5%$846,243 4.2%$914,925 3.8%
Supplies $433,595 2.0%$524,556 2.6%$754,976 3.1%
Fuel $281,119 1.3%$251,938 1.3%$264,330 1.1%
Grants & Aids $62,900 0.3%$56,200 0.3%$82,000 0.3%
Approp to Fund $508,192 2.4%$27,401 0.1%$0 0.0%
Total Applications $21,195,456 100.0%$20,107,054 100.0%$24,137,122 100.0%
% of
Total
% of
Total
% of
Total
% of
Total
% of
Total
% of
Total
32
298
GENERAL FUND
Sources and Applications by Function
Unaudited Original
Actuals Budget Budget
Source FY 22 FY 23 FY 24
Non-Department $19,881,194 93.8%$18,756,500 93.3%$21,900,092 90.7%
Finance $542,631 2.6%$764,058 3.8%$751,268 3.1%
Parks & Recreation $468,578 2.2%$266,750 1.3%$265,270 1.1%
Police $129,525 0.6%$107,701 0.5%$107,976 0.4%
Public Works $33,000 0.2%$135,380 0.7%$99,492 0.4%
Executive & Legislative $52,742 0.2%$48,500 0.2%$36,500 0.2%
Community Development $27,258 0.1%$28,165 0.1%$32,041 0.1%
Information & General Services $60,528 0.3%$0 0.0%$0 0.0%
Approp from Fund $0 0.0%$0 0.0%$944,483 3.9%
Total Sources $21,195,456 100.0%$20,107,054 100.0%$24,137,122 96.1%
Unaudited Original
Actuals Budget Budget
Application FY 22 FY 23 FY 24
Police $7,516,867 35.5%$7,740,559 38.5%$9,092,479 37.7%
Information & General Services $2,504,053 11.8%$2,716,734 13.5%$3,614,216 15.0%
Parks & Recreation $2,292,206 10.8%$2,842,517 14.1%$3,503,140 14.5%
Community Development $1,360,177 6.4%$2,132,447 10.6%$2,625,074 10.9%
Finance $1,221,802 5.8%$1,513,153 7.5%$1,752,423 7.3%
Public Works $4,212,984 19.9%$1,232,921 6.1%$1,483,882 6.1%
General Government $824,093 3.9%$1,211,245 6.0%$1,238,299 5.1%
Executive & Legislative $591,074 2.8%$690,077 3.4%$827,609 3.4%
Fire $164,008 0.8%$0 0.0%$0 0.0%
Approp to Fund $508,192 2.4%$27,401 0.1%$0 0.0%
Total Applications $21,195,456 100.0%$20,107,054 100.0%$24,137,122 100.0%
% of
Total
% of
Total % of Total
% of
Total
% of
Total % of Total
33
299
GENERAL FUND - SOURCES
Revenues & Transfers - Non-Departmental
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
00 Non-Department
311000 Ad Valorem $6,291,085 $6,628,699 $7,354,324 $7,354,324 $8,036,609
Total Ad Valorem Tax $6,291,085 $6,628,699 $7,354,324 $7,354,324 $8,036,609
314100 Electricity Tax $2,932,695 $2,984,285 $2,845,000 $3,195,000 $3,275,000
314300 Water Utility Tax $429,171 $454,571 $509,010 $509,010 $454,000
314400 Gas Tax $48,788 $53,380 $58,500 $58,500 $55,500
314800 Propane $27,651 $33,857 $24,250 $24,250 $26,000
Total Utility Tax $3,438,305 $3,526,093 $3,436,760 $3,786,760 $3,810,500
315000 Communication Services $1,254,681 $1,336,397 $1,205,000 $1,205,000 $1,450,000
Total Communication Service Tax $1,254,681 $1,336,397 $1,205,000 $1,205,000 $1,450,000
323100 Electricity $2,167,002 $2,325,261 $2,130,500 $2,400,500 $2,550,000
323700 Solid Waste / Commercial $132,807 $115,237 $126,804 $126,804 $125,028
323710 Solid Waste / Residential $51,868 $52,319 $51,703 $51,703 $52,404
323400 Gas $45,029 $44,580 $45,000 $45,000 $45,000
Total Franchise Fee $2,396,706 $2,537,397 $2,354,007 $2,624,007 $2,772,432
331390 Federal Grant - Other Phys. Environ.$497,598 $1,262 $0 $0 $0
334390 State Grant - Other Phys. Environ.$0 $99 $0 $0 $0
335120 Revenue Sharing $1,509,708 $1,873,827 $1,280,024 $1,700,024 $1,900,000
335140 Mobile Home License Tax $9,039 $9,855 $7,500 $7,500 $9,500
335150 Alcoholic Beverage License $13,196 $12,329 $12,000 $12,000 $15,000
335180 Gov't Half Cent Sales Tax $2,747,752 $3,073,018 $2,614,500 $3,014,500 $3,200,000
Total Intergovernment $4,777,293 $4,970,390 $3,914,024 $4,734,024 $5,124,500
339000 Pymts fr Other Local in Lieu of Taxes $5,000 $5,000 $5,000 $5,000 $5,000
341300 Admin Svc Fees $96,327 $98,898 $98,058 $98,058 $98,760
343945 NSF $20 $20 $0 $0 $0
361100/361300 Investment (realized/unrealized)$26,821 $209,135 $76,250 $76,250 $300,000
362000 Misc Rents $300 $0 $0 $0
362100 Cell Tower City Hall $83,184 $90,684 $86,840 $86,840 $93,405
362101 Cell Tower Shore Drive $90,763 $94,668 $89,960 $89,960 $93,486
364100 Auction Proceeds $6,881 $0 $0 $0 $0
366000 Misc Private Donations $6,000 $0 $0 $0 $0
369301 Settlement Insurance Proceeds $34,504 $13,841 $0 $4,355 $0
369900 Misc Revenue $137,225 $254,533 $0 $0 $0
369910 Motor Fuel Tax Rebate $17,317 $14,957 $18,477 $18,477 $17,500
Total Other $504,342 $781,736 $374,585 $378,940 $608,151
316000 Local Business $125,892 $88,511 $102,000 $102,000 $90,000
Other Taxes $125,892 $88,511 $102,000 $102,000 $90,000
381180 From Sewer Plant Replcmnt ARPA SRFL $0 $7,900 $15,800 $15,800 $7,900
381410 From Water Sewer Utility $0 $4,071 $0 $0 $0
Total Interfund Transfers In $0 $11,971 $15,800 $15,800 $7,900
Total Non-Departmental Sources $18,788,304 $19,881,194 $18,756,500 $20,200,855 $21,900,092
34
300
GENERAL FUND - SOURCES
Revenues & Transfers - Departmental
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
12 Executive & Legislative
341300 Admin Svc Fees $50 $52,742 $48,500 $48,500 $36,500
Total Ad Valorem Tax $50 $52,742 $48,500 $48,500 $36,500
13 Finance & Administrative Svcs
13 Finance
341302 Admin Svc Fees - Business License $1,015 $0 $0 $0 $0
369900 Misc Income - Record Searches, etc $58,855 $0 $0 $0 $0
381410 From Water Sewer Utility $533,856 $542,631 $764,058 $764,058 $751,268
Total Utility Tax $593,726 $542,631 $764,058 $764,058 $751,268
15 Community Development
322010 Zoning $9,760 $12,154 $9,025 $9,025 $10,280
322020 Site Plan $7,330 $2,500 $7,140 $7,140 $7,261
322910 Arbor Permits $4,095 $225 $2,000 $2,000 $2,000
337300 Grant - Physical Environment $48,974 $0 $0 $0 $0
341301 Admin Svc Fees - County Impact $14,158 $12,079 $10,000 $10,000 $12,500
366000 Misc Private Donations $500 $300 $0 $0 $0
369301 Settlement Insurance Proceeds $8,275 $0 $0 $0 $0
Total Community Development $93,092 $27,258 $28,165 $28,165 $32,041
16 Information Services
16 Information & General Services
347400 Community Events $50 ($20)$0 $0 $0
366000 Misc Private Donations $63,317 $60,548 $0 $62,722 $0
Total Information Services $63,367 $60,528 $0 $62,722 $0
21 Police
331200 Federal Grant - Public Safety $18,111 $0 $7,200 $7,200 $0
341300 Admin Svc Fees $282 $0 $0 $0
342100 Law Enforcement $0 $3,603 $0 $0 $0
342102 Law Enforcement - Code $721 $102 $1 $1 $0
351500 Traffic $109,414 $115,958 $100,500 $100,500 $107,976
354200 Law Enforcement $0 $1,300 $0 $0 $0
369900 Misc Revenue $13,692 $8,280 $0 $0 $0
Total Police $142,346 $129,525 $107,701 $107,701 $107,976
41 Public Works
344910 ROW Maintenance $66,000 $33,000 $99,000 $99,000 $99,492
344930 Street Lighting $0 $0 $36,380 $0 $0
Total Public Works $66,000 $33,000 $135,380 $99,000 $99,492
72 Parks & Recreation
337700 Grant - Culture / Recreation $0 $140,951 $0 $0 $0
341300 Admin Svc Fees $465 $975 $0 $0 $0
347201 Civic Center $345 $12,253 $10,000 $10,000 $12,000
347202 Pavillion $51,461 $60,869 $40,000 $40,000 $45,000
347203 Fields $22,392 $49,646 $20,400 $20,400 $20,400
347204 Senior Ctr - Pool $6,122 $13,550 $10,000 $10,000 $12,500
347205 Senior Ctr - Annual $6,400 $12,810 $20,000 $20,000 $12,500
347206 Splashpad $2,819 $0 $200 $200 $0
347208 Summer Camp $37,019 $69,053 $83,000 $83,000 $80,000
347209 Programs $8,181 $18,729 $6,500 $6,500 $10,000
347210 League $1,800 $450 $3,000 $3,000 $3,000
347211 Partnership League $71,944 $69,292 $73,650 $73,650 $69,870
366000 Misc Private Donations $0 $20,000 $0 $0 $0
Total Parks & Recreation $208,948 $468,578 $266,750 $266,750 $265,270
Total Dep'tal Sources $1,167,529 $1,314,262 $1,350,554 $1,376,896 $1,292,547
TOTAL GENERAL FUND SOURCES $19,955,833 $21,195,456 $20,107,054 $21,577,751 $23,192,639
35
301
GENERAL FUND - APPLICATIONS
Expenditures & Transfers - Department Specific
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
DIV #DEPARTMENT / DIVISION Actual Actual Budget Budget Budget
Executive
1100 Executive - Commission $114,693 $114,667 $123,073 $123,073 $131,214
1200 Executive - City Manager $319,759 $314,193 $337,143 $337,143 $417,762
1210 Executive - City Clerk $147,959 $162,214 $229,861 $229,861 $278,633
$582,411 $591,074 $690,077 $690,077 $827,609
General Government
1400 General Gov't - Legal Services $273,861 $278,537 $314,020 $314,020 $269,320
1900 General Gov't - General $2,184,904 $545,556 $897,225 $897,224 $968,979
$2,458,765 $824,093 $1,211,245 $1,211,244 $1,238,299
Finance
1300 Finance - General $611,715 $679,171 $749,095 $745,877 $1,002,582
1360 Finance - Utility Billing & Cust Svc $537,788 $542,631 $764,058 $767,276 $749,841
$1,149,503 $1,221,802 $1,513,153 $1,513,153 $1,752,423
Information & General Services
1600 Information & General Services - General $893,513 $987,433 $1,106,123 $1,114,623 $1,640,964
1910 Information & General Services - City Hall $29,987 $29,919 $18,483 $23,983 $10,083
1315 Information & General Services - Human Resources $286,214 $366,443 $280,039 $275,339 $316,199
1925 Information & General Services - Risk Management $669,881 $637,628 $664,594 $664,594 $736,300
1935 Information & General Services - Facilities Maintenance $365,074 $308,631 $441,301 $432,001 $572,955
7415 Information & General Services - Marketing & Events $222,927 $173,999 $206,194 $268,916 $337,715
$2,467,596 $2,504,053 $2,716,734 $2,779,456 $3,614,216
Public Works
4100 Public Works - Administration $103,079 $337,957 $135,929 $150,929 $166,849
4110 Public Works - Roads and ROW Maint.$1,435,554 $3,584,685 $816,904 $816,904 $1,022,499
1940 Public Works - Fleet Maintenance $220,327 $290,342 $280,088 $280,088 $294,534
$1,758,960 $4,212,984 $1,232,921 $1,247,921 $1,483,882
Community Development
1500 Community Development - Administration $152,377 $191,899 $172,853 $172,853 $217,858
1510 Community Development - Long Range Planning $58,217 $49,976 $173,411 $173,411 $321,205
1520 Community Development - Urban Beautification $1,141,554 $703,449 $1,252,128 $1,252,128 $1,521,654
1530 Community Development - Streetlighting $479,425 $414,853 $534,055 $534,055 $564,357
$1,831,573 $1,360,177 $2,132,447 $2,132,447 $2,625,074
36
302
GENERAL FUND - APPLICATIONS
Expenditures & Transfers - Department Specific
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
NUMBER DEPARTMENT / DIVISION Actual Actual Budget Budget Budget
Police
2100 Police - Office of the Chief $6,053,513 $6,714,229 $6,766,047 $7,270,402 $8,032,342
2110 Police - Criminal Investigations $56,815 $27,213 $76,959 $76,959 $145,670
2120 Police - Community Services $21,318 $12,791 $15,270 $15,270 $16,435
2130 Police - Operations $113,745 $251,928 $260,829 $260,725 $301,832
2140 Police - Support Services $568,110 $500,639 $521,422 $521,526 $542,840
2150 Police - Code Enforcement $4,461 $10,067 $100,032 $100,032 $53,360
$6,817,962 $7,516,867 $7,740,559 $8,244,914 $9,092,479
Fire
2200 Fire - Operations $278,694 $164,008 $0 $0 $0
$278,694 $164,008 $0 $0 $0
P & R - Operations
7200 P & R - Administration $247,724 $365,960 $180,888 $180,888 $204,835
7210 P & R - Athletics $2,811 $0 $0 $0 $0
7220 P & R - Athletics - Partnerships $11,857 $947 $3,804 $3,804 $350
7230 P & R - Parks & Grounds $1,907,085 $1,533,507 $2,086,387 $2,086,387 $2,760,391
7240 P & R - Programs $34,320 $57,302 $189,928 $189,928 $155,936
7250 P & R - Seniors $298,987 $334,490 $381,510 $381,510 $381,628
7400 P & R - Community Events $0 $0 $0 $0 $0
$2,502,784 $2,292,206 $2,842,517 $2,842,517 $3,503,140
$19,848,248 $20,687,264 $20,079,653 $20,661,729 $24,137,122
FUND BALANCE - October 1 $8,935,394 $9,042,979 $9,042,979 $9,551,171 $10,467,193
Appropriation TO (FROM) Fund Balance $107,585 $508,192 $27,401 $916,022 ($944,483)
FUND BALANCE - September 30 $9,042,979 $9,551,171 $9,070,380 $10,467,193 $9,522,710
TOTAL GENERAL FUND APPLICATIONS
37
303
GENERAL FUND - EXECUTIVE & LEGISLATIVE OVERVIEW
All Divisions
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $525,912 $523,961 $606,655 $600,555 $615,408
Operating Expenses $56,499 $67,113 $83,422 $89,522 $181,201
Transfers $0 $0 $0 $0 $0
Capital Outlay $0 $0 $0 $0 $31,000
TOTAL EXPENDITURES $582,411 $591,074 $690,077 $690,077 $827,609
City Manager - 1200
City Manager 1 1 1 1
Administrative Assistant 1 1 1 1
Total 2 2 2 2
City Clerk - 1210
City Clerk 1 1 1 1
City Clerk Assistant 2 1 2 2
Total 3 2 3 3
TOTAL FULL-TIME PERSONNEL 5 4 5 5
Commission - Non-employee - 1100
Commissioners 5 5 5 5
Mayor 1 1 1 1
TOTAL 6 6 6 6
TOTAL NON-EMPLOYEE 6 6 6 6
38
304
GENERAL FUND - EXECUTIVE & LEGISLATIVE SUMMARY
All Divisions
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $313,375 $296,733 $358,003 $358,003 $377,968
510110 Base Wage - Mayor/Commission $75,110 $70,060 $74,400 $74,400 $74,400
510140 Overtime $5,043 $2,580 $2,700 $2,700 $11,019
510900 Reimbursements ($25)$0 $0 $0 $0
520200 FICA $27,992 $26,480 $30,404 $30,404 $32,538
520220 Pension DB $55,278 $81,167 $61,514 $61,514 $0
520225 Pension DC $2,374 $5,732 $11,545 $11,545 $27,177
520230 Health Insurance $46,383 $40,777 $67,227 $61,127 $91,497
520240 Workers' Comp $382 $432 $862 $862 $809
Total Payroll $525,912 $523,961 $606,655 $600,555 $615,408
530310 Professional $4,814 $4,587 $11,100 $11,100 $11,200
530314 Consulting $0 $1,103 $0 $0 $0
530315 Pre/Post Employment $62 $0 $63 $63 $60,162
530341 Other Svcs - Contract / Admin $487 $2,071 $3,042 $3,042 $3,063
530411 Communication - Phone $5,470 $6,840 $7,800 $7,800 $7,800
550510 Office $836 $3,740 $825 $825 $1,325
550520 Operating $2,363 $4,413 $1,710 $6,910 $2,550
550525 Operating - Small Tools $350 $0 $100 $100 $100
550526 Operating - Software $0 $0 $0 $0 $14,000
555400 Travel & Per Diem $3,551 $5,891 $12,138 $12,138 $18,878
555420 Postage / Freight $539 $402 $594 $594 $758
555470 Printing / Binding $1,063 $64 $1,550 $1,550 $1,650
555480 Promotional / Advertising $9,854 $15,765 $17,350 $17,350 $22,190
555481 Promo - Employee Relations $0 $0 $0 $900
555540 Dues/Reg/Pub $19,767 $16,589 $15,900 $15,900 $18,225
555550 Training $1,203 $648 $3,550 $3,550 $7,300
555551 Educational Incentive $0 $0 $1,500 $1,500 $1,500
580820 Grants/Aids - Econ Dev $6,140 $5,000 $6,200 $6,200 $7,000
Total Operating $56,499 $67,113 $83,422 $89,522 $181,201
560641 Mach & Equip - Vehicles $0 $0 $0 $0 $31,000
Total Capital $0 $0 $0 $0 $31,000
TOTAL EXECUTIVE/LEGISLATIVE $582,411 $591,074 $690,077 $690,077 $827,609
39
305
Executive & Legislative 12
Commission 1100
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510110 Base Wage - Mayor/Commission $75,110 $70,060 $74,400 $74,400 $74,400
520200 FICA $5,746 $5,527 $5,692 $5,692 $5,692
520240 Workers' Comp $54 $59 $166 $166 $142
Total Payroll $80,910 $75,646 $80,258 $80,258 $80,234
530314 Consulting $0 $1,103 $0 $0 $0
530411 Communication - Phone $4,480 $5,760 $5,760 $5,760 $5,760
550520 Operating $1,282 $623 $1,150 $1,150 $1,450
550525 Operating - Small Tools $31 $0 $0 $0 $0
555400 Travel & Per Diem $2,194 $4,901 $10,030 $10,030 $14,170
555470 Printing / Binding $1,038 $64 $1,550 $1,550 $1,650
555480 Promotional / Advertising $3,777 $6,267 $5,900 $5,900 $7,100
555540 Dues/Reg/Pub $14,841 $15,303 $12,225 $12,225 $13,850
580820 Grants/Aids - Economic Dev $6,140 $5,000 $6,200 $6,200 $7,000
Total Operating $33,783 $39,021 $42,815 $42,815 $50,980
Total Capital $0 $0 $0 $0 $0
TOTAL $114,693 $114,667 $123,073 $123,073 $131,214
40
306
Executive & Legislative 12
City Manager 1200
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $213,485 $188,694 $216,903 $216,903 $221,606
510140 Overtime $2,449 $0 $0 $0
510900 Reimbursements ($25)$0 $0 $0 $0
520200 FICA $14,480 $12,247 $13,590 $13,590 $14,112
520220 Pension DB $55,278 $81,167 $61,514 $61,514 $0
520225 Pension DC $246 $146 $2,496 $2,496 $16,696
520230 Health Insurance $25,653 $22,081 $36,404 $30,304 $57,880
520240 Workers' Comp $224 $235 $418 $418 $379
Total Payroll $311,790 $304,570 $331,325 $325,225 $311,674
530315 Pre/Post Employment $62 $0 $0 $0 $60,100
530411 Communication - Phone $990 $1,080 $1,080 $1,080 $1,080
550510 Office $630 $3,516 $500 $500 $1,000
550520 Operating $1,049 $3,610 $560 $5,760 $1,100
550525 Operating - Small Tools $319 $0 $100 $100 $100
555400 Travel & Per Diem $537 $990 $608 $608 $2,008
555420 Postage / Freight $288 $1 $200 $200 $300
555470 Printing / Binding $25 $0 $0 $0 $0
555481 Promo - Employee Relations $0 $0 $0 $900 $3,500
555540 Dues/Reg/Pub $3,750 $403 $1,770 $1,770 $1,900
555550 Training $319 $23 $1,000 $1,000 $4,000
Total Operating $7,969 $9,623 $5,818 $11,918 $75,088
560641 Mach & Equip - Vehicles $0 $0 $0 $0 $31,000
Total Capital $0 $0 $0 $0 $31,000
TOTAL $319,759 $314,193 $337,143 $337,143 $417,762
41
307
Executive & Legislative 12
City Clerk 1210
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $99,890 $108,039 $141,100 $141,100 $156,362
510140 Overtime $2,594 $2,580 $2,700 $2,700 $10,018
520200 FICA $7,766 $8,706 $11,122 $11,122 $12,734
520225 Pension DC $2,128 $5,586 $9,049 $9,049 $10,481
520230 Health Insurance $20,730 $18,696 $30,823 $30,823 $33,617
520240 Workers' Comp $104 $138 $278 $278 $288
Total Payroll $133,212 $143,745 $195,072 $195,072 $223,500
530310 Professional $4,814 $4,587 $11,100 $11,100 $11,200
530315 Pre/Post Employment $0 $0 $63 $63 $62
530341 Other Svcs - Contract / Admin $487 $2,071 $3,042 $3,042 $3,063
530411 Communication - Phone $0 $0 $960 $960 $960
550510 Office $206 $224 $325 $325 $325
550520 Operating $32 $180 $0 $0 $0
550526 Operating - Software $0 $0 $0 $0 $14,000
555400 Travel & Per Diem $820 $0 $1,500 $1,500 $2,700
555420 Postage / Freight $251 $401 $394 $394 $458
555480 Promotional / Advertising $6,077 $9,498 $11,450 $11,450 $15,090
555540 Dues/Reg/Pub $1,176 $883 $1,905 $1,905 $2,475
555550 Training $884 $625 $2,550 $2,550 $3,300
555551 Educational Incentive $0 $0 $1,500 $1,500 $1,500
Total Operating $14,747 $18,469 $34,789 $34,789 $55,133
Total Capital $0 $0 $0 $0 $0
TOTAL $147,959 $162,214 $229,861 $229,861 $278,633
42
308
GENERAL FUND - GENERAL GOVERNMENT OVERVIEW
All Divisions
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $752,756 $270,196 $481,914 $481,913 $483,093
Operating Expenses ($795,342)($726,104)($545,670)($545,670)($534,794)
Transfers $2,480,000 $1,280,001 $1,275,001 $1,275,001 $1,290,000
Capital Outlay $21,351 $0 $0 $0 $0
TOTAL EXPENDITURES $2,458,765 $824,093 $1,211,245 $1,211,244 $1,238,299
43
309
GENERAL FUND - GENERAL GOVERNMENT SUMMARY
All Divisions
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
520220 Pension DB $752,756 $270,196 $481,914 $481,913 $483,093
Total Payroll $752,756 $270,196 $481,914 $481,913 $483,093
530311 Legal $267,661 $275,272 $302,520 $302,520 $262,320
530312 Financial $6,200 $3,265 $6,500 $6,500 $7,000
530313 Labor Relations $0 $0 $5,000 $5,000 $0
530314 Consulting $63,713 $121,285 $70,000 $70,000 $70,000
530340 Other Svcs $1,004 $0 $16,600 $16,600 $16,600
530341 Other Svcs - Contract / Admin ($1,190,150)($1,190,150)($1,309,165)($1,309,165)($1,309,165)
530343 Other Svcs - Banking $5,858 $5,724 $7,060 $7,060 $7,060
555440 Rent / Lease $0 $600 $475 $475 $600
555480 Promotional / Advertising $372 $0 $0 $0 $0
580810 Grants/Aids - Other Gov'ts $0 $7,900 $0 $0 $0
580820 Grants/Aids - Private $50,000 $50,000 $50,000 $50,000 $75,000
599100 Contingency $0 $0 $305,340 $305,340 $335,791
Total Operating ($795,342)($726,104)($545,670)($545,670)($534,794)
591202 To 1999 Debt Service $1,230,000 $1,280,001 $1,275,001 $1,275,001 $1,290,000
591305 To Excellence in Customer Service $400,000 $0 $0 $0 $0
591410 To Water Sewer Utility $500,000 $0 $0 $0 $0
591411 To Stormwater $350,000 $0 $0 $0 $0
$2,480,000 $1,280,001 $1,275,001 $1,275,001 $1,290,000
560641 Mach & Equip - Vehicles $21,351 $0 $0 $0 $0
$21,351 $0 $0 $0 $0
TOTAL GENERAL GOVERNMENT $2,458,765 $824,093 $1,211,245 $1,211,244 $1,238,299
44
310
General Government 19
Legal Services 1400
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530311 Legal $267,661 $275,272 $302,520 $302,520 $262,320
530312 Financial $6,200 $3,265 $6,500 $6,500 $7,000
530313 Labor Relations $0 $0 $5,000 $5,000 $0
Total Operating $273,861 $278,537 $314,020 $314,020 $269,320
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $273,861 $278,537 $314,020 $314,020 $269,320
45
311
General Government 19
General Government 1900
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
520220 Pension DB $752,756 $270,196 $481,914 $481,913 $483,093
Total Payroll $752,756 $270,196 $481,914 $481,913 $483,093
530314 Consulting $63,713 $121,285 $70,000 $70,000 $70,000
530340 Other Svcs $1,004 $0 $16,600 $16,600 $16,600
530341 Other Svcs - Contract / Admin ($1,190,150)($1,190,150)($1,309,165)($1,309,165)($1,309,165)
530343 Other Svcs - Banking $5,858 $5,724 $7,060 $7,060 $7,060
555440 Rent / Lease $0 $600 $475 $475 $600
555480 Promotional / Advertising $372 $0 $0 $0 $0
580810 Grants/Aids - Other Gov'ts $0 $7,900 $0 $0 $0
580820 Grants/Aids - Private $50,000 $50,000 $50,000 $50,000 $75,000
599100 Contingency (incl sick-leave buy-back)$0 $0 $305,340 $305,340 $335,791
Total Operating ($1,069,203)($1,004,641)($859,690)($859,690)($804,114)
591202 To 1999 Debt Service $1,230,000 $1,280,001 $1,275,001 $1,275,001 $1,290,000
591305 To Excellence in Customer Service $400,000 $0 $0 $0 $0
591410 To Water Sewer Utility $500,000 $0 $0 $0 $0
591411 To Stormwater $350,000 $0 $0 $0 $0
Total Transfers $2,480,000 $1,280,001 $1,275,001 $1,275,001 $1,290,000
560641 Mach & Equip - Vehicles $21,351 $0 $0 $0 $0
Total Capital $21,351 $0 $0 $0 $0
TOTAL $2,184,904 $545,556 $897,225 $897,224 $968,979
46
312
GENERAL FUND - FINANCE OVERIVEW
All Divisions
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $960,734 $971,747 $1,276,577 $1,185,066 $1,477,337
Operating Expenses $188,769 $250,055 $236,576 $328,087 $275,086
Transfers $0 $0 $0 $0 $0
Capital Outlay $0 $0 $0 $0 $0
TOTAL EXPENDITURES $1,149,503 $1,221,802 $1,513,153 $1,513,153 $1,752,423
General - 1300
Finance Director 1 1 1 1
Asst. Finance Director 1 1
Controller 1 1
Budget Manager 1 1 1 1
Internal Auditor 1
Procurement Manager 1 1
Accountant 1 2 2 3
Business Analyst 3 2 2 2
Financial Analyst 1 1 1
AP Coordinator 1 1 1 1
Total 9 9 10 11
Utility Billing - 1360
Utility Services Manager 1 1 1
Customer Service Supervisor 1 1 1 1
Assistant Manager 1
Billing Supervisor 1 1 1 1
Billing Specialist 1 1 1
Customer Service Rep 2 2 2
Collections Specialist 1
Total 4 6 6 6
TOTAL FULL-TIME PERSONNEL 13 15 16 17
Utility Billing - Part-Time - 1360
Customer Service Rep 5.80 4.35 2.90 2.90
Total 5.80 4.35 2.90 2.90
TOTAL PART-TIME PERSONNEL 5.80 4.35 2.90 2.90
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
47
313
GENERAL FUND - FINANCE SUMMARY
All Divisions
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $723,966 $783,826 $943,655 $882,144 $1,100,335
510140 Overtime $3,657 $4,816 $9,901 $9,901 $7,508
510900 Reimbursements ($75)$0 $0 $0 $0
520200 FICA $53,824 $60,730 $73,126 $73,126 $84,559
520220 Pension DB $62,316 $0 $7,393 $7,393 $7,843
520225 Pension DC $13,279 $31,381 $62,112 $52,112 $67,009
520230 Health Insurance $103,029 $89,695 $178,561 $158,561 $208,182
520240 Workers' Comp $738 $1,299 $1,829 $1,829 $1,901
Total Payroll $960,734 $971,747 $1,276,577 $1,185,066 $1,477,337
530312 Financial $17,500 $17,500 $17,500 $17,500 $18,375
530314 Consulting $7,960 $34,700 $0 $4,900 $10,000
530315 Pre/Post Employment $1,096 $1,707 $1,382 $14,822 $1,570
530320 Accounting / Auditing $42,500 $53,000 $48,250 $48,250 $49,000
530340 Other Svcs $400 $200 $750 $750 $750
530341 Other Svcs - Contract / Admin $25,172 $36,642 $25,292 $102,303 $34,245
530342 Other Svcs - Maint / Licenses $5,091 $5,091 $23,755 $23,755 $24,255
530411 Communication - Phone $4,511 $4,505 $4,740 $4,740 $5,700
550510 Office $3,963 $4,359 $3,800 $3,800 $3,900
550520 Operating $530 $2,137 $800 $800 $1,100
550525 Operating - Small Tools $4,373 $4,351 $2,000 $2,000 $3,250
550527 Operating - Apparel $315 $156 $920 $920 $1,000
555400 Travel & Per Diem $58 $0 $150 $150 $2,250
555420 Postage / Freight $70,072 $73,272 $96,440 $92,600 $106,700
555470 Printing / Binding $1,387 $0 $0 $0 $0
555480 Promotional / Advertising $808 $8,405 $1,962 $1,962 $1,901
555490 Not Otherwise Classified $12 $7 $0 $0 $0
555540 Dues/Reg/Pub $1,790 $3,438 $1,335 $1,335 $1,890
555550 Training $1,231 $585 $7,500 $7,500 $9,200
Total Operating $188,769 $250,055 $236,576 $328,087 $275,086
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0
TOTAL FINANCE $1,149,503 $1,221,802 $1,513,153 $1,513,153 $1,752,423
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
48
314
Finance 13
Finance - General 1300
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $386,128 $458,197 $509,216 $453,705 $686,104
510140 Overtime $524 $3,363 $8,925 $8,925 $5,000
520200 FICA $28,107 $35,735 $39,804 $39,804 $52,664
520220 Pension DB $57,793 $0 $7,393 $7,393 $7,843
520225 Pension DC $7,560 $16,835 $37,209 $27,209 $44,308
520230 Health Insurance $75,009 $58,306 $89,274 $69,274 $122,890
520240 Workers' Comp $376 $572 $993 $993 $1,188
Total Payroll $555,497 $573,008 $692,814 $607,303 $919,997
530312 Financial $17,500 $17,500 $17,500 $17,500 $18,375
530314 Consulting $2,960 $34,700 $0 $4,900 $10,000
530315 Pre/Post Employment $498 $511 $565 $14,005 $565
530320 Accounting / Auditing $21,250 $26,500 $24,125 $24,125 $24,500
530341 Other Svcs - Contract / Admin $0 $8,016 $0 $63,953 $7,501
530411 Communication - Phone $0 $0 $144 $144 $1,104
550510 Office $2,414 $2,823 $1,800 $1,800 $1,900
550520 Operating $246 $300 $300 $300 $350
550525 Operating - Small Tools $3,888 $1,834 $2,000 $2,000 $1,500
555400 Travel & Per Diem $0 $0 $100 $100 $2,200
555420 Postage / Freight $2,443 $1,901 $2,400 $2,400 $3,600
555470 Printing / Binding $1,235 $0 $0 $0 $0
555480 Promotional / Advertising $808 $8,405 $1,212 $1,212 $1,900
555540 Dues/Reg/Pub $1,790 $3,438 $1,335 $1,335 $1,890
555550 Training $1,186 $235 $4,800 $4,800 $7,200
Total Operating $56,218 $106,163 $56,281 $138,574 $82,585
Total Capital $0 $0 $0 $0 $0
TOTAL $611,715 $679,171 $749,095 $745,877 $1,002,582
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
49
315
Finance 13
Utility Billing 1360
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $337,838 $325,629 $434,439 $428,439 $414,231
510140 Overtime $3,133 $1,453 $976 $976 $2,508
510900 Reimbursements ($75)$0 $0 $0 $0
520200 FICA $25,717 $24,995 $33,322 $33,322 $31,895
520220 Pension DB $4,523 $0 $0 $0 $0
520225 Pension DC $5,719 $14,546 $24,903 $24,903 $22,701
520230 Health Insurance $28,020 $31,389 $89,287 $89,287 $85,292
520240 Workers' Comp $362 $727 $836 $836 $713
Total Payroll $405,237 $398,739 $583,763 $577,763 $557,340
530314 Consulting $5,000 $0 $0 $0 $0
530315 Pre/Post Employment $598 $1,196 $817 $817 $1,005
530320 Accounting / Auditing $21,250 $26,500 $24,125 $24,125 $24,500
530340 Other Svcs $400 $200 $750 $750 $750
530341 Other Svcs - Contract / Admin $25,172 $28,626 $25,292 $38,350 $26,744
530342 Other Svcs - Maint / Licenses $5,091 $5,091 $23,755 $23,755 $24,255
530411 Communication - Phone $4,511 $4,505 $4,596 $4,596 $4,596
550510 Office $1,549 $1,536 $2,000 $2,000 $2,000
550520 Operating $284 $1,837 $500 $500 $750
550525 Operating - Small Tools $485 $2,517 $0 $0 $1,750
550527 Operating - Apparel $315 $156 $920 $920 $1,000
555400 Travel & Per Diem $58 $0 $50 $50 $50
555420 Postage / Freight $67,629 $71,371 $94,040 $90,200 $103,100
555470 Printing / Binding $152 $0 $0 $0 $0
555480 Promotional / Advertising $0 $0 $750 $750 $1
555490 Not Otherwise Classified $12 $7 $0 $0 $0
555550 Training $45 $350 $2,700 $2,700 $2,000
Total Operating $132,551 $143,892 $180,295 $189,513 $192,501
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $537,788 $542,631 $764,058 $767,276 $749,841
50
316
GENERAL FUND - INFORMATION & GENERAL SERVICES OVERVIEW
All Divisions
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $770,199 $912,596 $965,529 $956,229 $1,318,070
Operating Expenses $1,501,747 $1,519,475 $1,568,205 $1,705,426 $2,147,146
Transfers $0 $0 $0 $0 $0
Capital Outlay $195,650 $71,982 $183,000 $117,801 $149,000
TOTAL EXPENDITURES $2,467,596 $2,504,053 $2,716,734 $2,779,456 $3,614,216
Information Services - 1600
Deputy City Manager 1 1 1 1
IT Manager 1 1 1 1
GIS Analyst 1 1 1 1
Application Specialist 1 2 2 3
Records Liaison 1
Total 5 5 5 6
Human Resources - 1315
HR Specialist 1 1 1 2
Payroll/Benefits Coordinator 1 1 1 1
Total 2 2 2 3
Facilities Maintenance - 1935
Facilities Foreman 1 1 1 1
Building Service Coordinator 1 1 1 1
Maintenance Worker 2 2 3
Total 2 4 4 5
Marketing and Events - 7415
Public Information Officer 1
Marketing and Social Media Coord.1 1 1 1
Events Coordinator 1 1 1 1
Total 2 2 2 3
TOTAL FULL-TIME PERSONNEL 11 13 13 17
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.
51
317
GENERAL FUND - INFORMATION AND GENERAL SERVICES SUMMARY
All Divisions
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $555,534 $679,473 $669,071 $659,771 $890,451
510140 Overtime $8,859 $8,349 $6,300 $6,300 $13,301
510900 Reimbursements ($25)$0 $0 $0 $0
520200 FICA $42,199 $52,380 $51,846 $51,846 $68,510
520220 Pension DB $35,283 $28,551 $22,179 $22,179 $23,528
520225 Pension DC $7,618 $34,087 $44,696 $44,696 $63,047
520230 Health Insurance $90,293 $105,441 $153,699 $153,699 $240,466
520240 Workers' Comp $2,895 $4,966 $7,738 $7,738 $8,767
520250 Unemployment $27,543 ($651)$10,000 $10,000 $10,000
Total Payroll $770,199 $912,596 $965,529 $956,229 $1,318,070
530315 Pre/Post Employment $376 $1,069 $1,149 $1,149 $1,148
530341 Other Svcs - Contract / Admin $223,531 $218,202 $231,530 $231,530 $286,070
530342 Other Svcs - Maint / Licenses $290,392 $310,737 $323,489 $386,366 $611,331
530411 Communication - Phone $33,786 $37,585 $32,680 $48,680 $26,704
540430 Utilities $37,305 $40,320 $37,800 $37,800 $40,200
545100 R&M Buildings $15,900 $9,648 $30,000 $24,324 $30,000
545110 R&M Bldgs - City Hall $40,147 $23,417 $39,160 $39,160 $38,550
545270 R&M Infra - Grounds $14,676 $14,856 $17,788 $17,788 $18,350
545300 R&M Mach & Equip $439 $0 $3,500 $3,500 $34,850
545310 R&M M&E - Vehicles $377 $2,168 $4,450 $4,450 $4,950
550522 Operating - Tires / Filters $213 $0 $2,500 $2,500 $2,500
550510 Office $2,727 $2,729 $3,600 $1,600 $3,950
550520 Operating $16,987 $20,920 $39,712 $39,712 $72,312
550523 Operating - Janitorial $5,067 $678 $4,000 $4,000 $4,000
550525 Operating - Small Tools $45,756 $35,717 $13,450 $13,450 $103,760
550526 Operating - Software $0 $99 $1,000 $2,591 $1,600
550527 Operating - Apparel $1,660 $3,520 $6,860 $5,160 $8,720
552000 $1,427 $4,828 $5,825 $5,825 $5,500
555400 Travel & Per Diem $0 $724 $1,250 $1,250 $1,250
555420 Postage / Freight $21 $32 $50 $152 $100
555441 Rent / Lease - Copy Machine $7,487 $6,217 $14,508 $20,915 $19,908
555442 Rent / Lease - Equipment $0 $0 $0 $0 $3,000
555450 Insurance $625,755 $625,056 $634,594 $634,594 $706,300
555451 Insurance - Settlements $16,583 $13,223 $20,000 $20,000 $20,000
555470 Printing / Binding $381 $0 $1,275 $1,275 $1,755
555480 Promotional / Advertising $107,592 $130,190 $63,400 $123,122 $58,900
555481 Promo - Employee Relations $3,825 $3,250 $5,900 $5,798 $5,900
555540 Dues/Reg/Pub $1,319 $2,751 $3,437 $3,437 $7,651
555550 Training $8,018 $11,539 $25,298 $25,298 $27,887
Total Operating $1,501,747 $1,519,475 $1,568,205 $1,705,426 $2,147,146
Total Transfers $0 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $0 $25,000 $30,676 $25,000
560642 Mach & Equip - Data Proc $101,380 $71,982 $128,000 $85,660 $12,000
560650 Construction In Progress $94,190 $0 $0 $0 $112,000
560680 Intangibles $80 $0 $30,000 $1,465 $0
Total Capital $195,650 $71,982 $183,000 $117,801 $149,000
TOTAL INFO SVCS $2,467,596 $2,504,053 $2,716,734 $2,779,456 $3,614,216
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.
52
318
INFORMATION & GENERAL SERVICES 16
Human Resources 1315
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $172,215 $238,668 $149,385 $149,385 $172,239
510140 Overtime $707 $1,209 $0 $0 $0
510900 Reimbursements ($25)$0 $0 $0 $0
520200 FICA $12,808 $18,225 $11,186 $11,186 $12,749
520220 Pension DB $29,402 $19,034 $14,786 $14,786 $15,685
520225 Pension DC $1,597 $8,044 $7,895 $7,895 $9,408
520230 Health Insurance $25,700 $35,699 $29,251 $29,251 $33,132
520240 Workers' Comp $256 $298 $287 $287 $297
Total Payroll $242,660 $321,177 $212,790 $212,790 $243,510
530315 Pre/Post Employment $62 $224 $125 $125
530341 Other Svcs - Contract / Admin $17,986 $15,572 $22,450 $22,450 $22,450
530411 Communication - Phone $1,100 $1,200 $2,208 $2,208 $1,440
550510 Office $736 $527 $300 $300 $450
550520 Operating $1,167 $3,999 $3,150 $3,150 $3,200
550527 Operating - Apparel $446 $799 $2,650 $950 $3,500
555420 Postage / Freight $15 $22 $0 $102 $50
555480 Promotional / Advertising $10,204 $11,809 $11,400 $8,400 $11,400
555481 Promo - Employee Relations $3,825 $3,250 $5,900 $5,798 $5,900
555540 Dues/Reg/Pub $1,069 $470 $1,288 $1,288 $2,257
555550 Training $6,944 $7,394 $17,778 $17,778 $21,917
Total Operating $43,554 $45,266 $67,249 $62,549 $72,689
Total Capital $0 $0 $0 $0 $0
TOTAL $286,214 $366,443 $280,039 $275,339 $316,199
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.
53
319
INFORMATION & GENERAL SERVICES 16
IS General 1600
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $199,579 $273,596 $274,707 $274,707 $359,643
510140 Overtime $19 $50 $6,300 $6,300 $6,300
520200 FICA $14,975 $20,825 $21,788 $21,788 $27,787
520220 Pension DB $5,881 $9,517 $7,393 $7,393 $7,843
520225 Pension DC $1,778 $17,630 $19,422 $19,422 $25,692
520230 Health Insurance $30,734 $43,298 $52,098 $52,098 $88,251
520240 Workers' Comp $164 $343 $539 $539 $628
$253,130 $365,259 $382,247 $382,247 $516,144
530315 Pre/Post Employment $289 $75 $125 $125 $125
530341 Other Svcs - Contract / Admin $197,200 $194,925 $198,000 $198,000 $251,040
530342 Other Svcs - Maint / Licenses $288,725 $308,517 $322,106 $384,983 $609,948
530411 Communication - Phone $14,181 $16,951 $16,392 $24,892 $19,104
550510 Office $161 $346 $600 $600 $800
550520 Operating $122 $1,856 $0 $0 $0
550525 Operating - Small Tools $37,640 $20,757 $6,100 $6,100 $91,250
550526 Operating - Software $0 $99 $1,000 $2,591 $1,600
555400 Travel & Per Diem $0 $724 $1,250 $1,250 $1,250
555420 Postage / Freight $6 $10 $50 $50 $50
555441 Rent / Lease - Copy Machine $0 $0 $14,508 $20,915 $19,908
555470 Printing / Binding $0 $0 $25 $25 $25
555540 Dues/Reg/Pub $0 $1,787 $200 $200 $200
555550 Training $599 $4,145 $5,520 $5,520 $5,520
Total Operating $538,923 $550,192 $565,876 $645,251 $1,000,820
Total Transfers $0 $0 $0 $0 $0
560642 Mach & Equip - Data Proc $101,380 $71,982 $128,000 $85,660 $12,000
560650 Construction In Progress $0 $0 $0 $0 $112,000
560680 Intangibles $80 $0 $30,000 $1,465 $0
Total Capital $101,460 $71,982 $158,000 $87,125 $124,000
TOTAL $893,513 $987,433 $1,106,123 $1,114,623 $1,640,964
54
320
INFORMATION & GENERAL SERVICES 16
IS City Hall 1910
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530342 Other Svcs - Maint / Licenses $1,667 $2,220 $1,383 $1,383 $1,383
530411 Communication - Phone $17,843 $19,394 $13,200 $20,700 $4,800
545110 R&M Bldgs - City Hall $800 $0 $1,000 $1,000 $1,000
550510 Office $1,830 $1,856 $2,700 $700 $2,700
550520 Operating $360 $232 $200 $200 $200
555441 Rent / Lease - Copy Machine $7,487 $6,217 $0 $0 $0
Total Operating $29,987 $29,919 $18,483 $23,983 $10,083
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $29,987 $29,919 $18,483 $23,983 $10,083
55
321
INFORMATION & GENERAL SERVICES 16
Risk Management 1925
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
520250 Unemployment $27,543 ($651)$10,000 $10,000 $10,000
Total Payroll $27,543 ($651)$10,000 $10,000 $10,000
555450 Insurance $625,755 $625,056 $634,594 $634,594 $706,300
555451 Insurance - Settlements $16,583 $13,223 $20,000 $20,000 $20,000
599100 Contingency $0 $0 $0 $0 $0
Total Operating $642,338 $638,279 $654,594 $654,594 $726,300
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $669,881 $637,628 $664,594 $664,594 $736,300
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.
56
322
INFORMATION & GENERAL SERVICES 16
Facilities Maintenance 1935
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $102,170 $144,916 $159,199 $149,899 $197,997
510140 Overtime $5,039 $5,999 $0 $0 $7,001
520200 FICA $7,965 $11,545 $12,309 $12,309 $15,688
520225 Pension DC $2,598 $7,248 $10,945 $10,945 $15,903
520230 Health Insurance $17,942 $22,466 $53,190 $53,190 $86,522
520240 Workers' Comp $2,390 $4,295 $6,831 $6,831 $7,566
Total Payroll $138,104 $196,469 $242,474 $233,174 $330,677
530315 Pre/Post Employment $0 $733 $562 $562 $561
530341 Other Svcs - Contract / Admin $8,345 $7,705 $11,080 $11,080 $12,580
530411 Communication - Phone $0 $0 $400 $400 $880
540430 Utilities $37,305 $40,320 $37,800 $37,800 $40,200
545100 R&M Buildings $15,900 $9,648 $30,000 $24,324 $30,000
545110 R&M Bldgs - City Hall $39,347 $23,417 $38,160 $38,160 $37,550
545270 R&M Infra - Grounds $14,676 $14,856 $17,788 $17,788 $18,350
545300 R&M Mach & Equip $439 $0 $3,500 $3,500 $34,850
545310 R&M M&E - Vehicles $377 $2,168 $4,450 $4,450 $4,950
550520 Operating $479 $367 $8,752 $8,752 $10,752
550522 Operating - Tires / Filters $213 $0 $2,500 $2,500 $2,500
550523 Operating - Janitorial $5,067 $678 $4,000 $4,000 $4,000
550525 Operating - Small Tools $7,991 $4,721 $5,500 $5,500 $7,500
550527 Operating - Apparel $1,214 $2,721 $3,510 $3,510 $4,105
552000 Fuel $1,427 $4,828 $5,825 $5,825 $5,500
555442 Rent / Lease - Equipment $0 $0 $0 $0 $3,000
Total Operating $132,780 $112,162 $173,827 $168,151 $217,278
Total Transfers $0 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $0 $25,000 $30,676 $25,000
560650 Construction In Progress $94,190 $0 $0 $0 $0
Total Capital $94,190 $0 $25,000 $30,676 $25,000
TOTAL $365,074 $308,631 $441,301 $432,001 $572,955
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.
57
323
INFORMATION & GENERAL SERVICES 16
Marketing & Events 7415
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $81,570 $22,293 $85,780 $85,780 $160,572
510140 Overtime $3,094 $1,091 $0 $0 $0
520200 FICA $6,451 $1,785 $6,563 $6,563 $12,286
520230 Health Insurance $15,917 $3,978 $19,160 $19,160 $32,561
520240 Workers' Comp $85 $30 $81 $81 $276
520225 Pension DC $1,645 $1,165 $6,434 $6,434 $12,044
Total Payroll $108,762 $30,342 $118,018 $118,018 $217,739
530315 Pre/Post Employment $25 $37 $337 $337 $337
530411 Communication - Phone $662 $40 $480 $480 $480
550520 Operating $14,859 $14,466 $27,610 $27,610 $58,160
550525 Operating - Small Tools $125 $10,239 $1,850 $1,850 $5,010
550527 Operating - Apparel $0 $0 $700 $700 $1,115
555470 Printing / Binding $381 $0 $1,250 $1,250 $1,730
555480 Promotional / Advertising $97,388 $118,381 $52,000 $114,722 $47,500
555540 Dues/Reg/Pub $250 $494 $1,949 $1,949 $5,194
555550 Training $475 $0 $2,000 $2,000 $450
Total Operating $114,165 $143,657 $88,176 $150,898 $119,976
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $222,927 $173,999 $206,194 $268,916 $337,715
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.
58
324
GENERAL FUND - PUBLIC WORKS OVERVIEW
All Divisions
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $625,310 $834,486 $962,581 $894,581 $1,255,068
Operating Expenses $172,560 $226,629 $190,340 $273,340 $228,814
Transfers $800,000 $3,000,000 $0 $0 $0
Capital Outlay $161,090 $151,869 $80,000 $80,000 $0
TOTAL EXPENDITURES $1,758,960 $4,212,984 $1,232,921 $1,247,921 $1,483,882
Administration - 4100
Public Works Superintendent 1 1 1 1
Public Works Supervisor 1 1 1
Total 1 2 2 2
Roads - 4110
Foreman 1 2 2 2
Maintenance Worker 8 6 10 10
Total 9 8 12 12
Fleet Maintenance - 1940
Fleet Supervisor 1 1 1 1
Mechanic 1 2 2 2
Total 2 3 3 3
TOTAL FULL-TIME PERSONNEL 12 13 17 17
59
325
PUBLIC WORKS SUMMARY
All Divisions
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $400,434 $538,106 $579,438 $511,438 $688,210
510140 Overtime $20,067 $31,037 $8,311 $8,311 $8,406
520200 FICA $31,391 $44,037 $45,365 $45,365 $53,308
520220 Pension DB $40,202 $77,090 $64,655 $64,655 $52,410
520225 Pension DC $4,525 $11,718 $27,352 $27,352 $38,830
520230 Health Insurance $111,902 $111,210 $192,019 $192,019 $365,860
520240 Workers' Comp $16,789 $21,288 $45,441 $45,441 $48,044
Total Payroll $625,310 $834,486 $962,581 $894,581 $1,255,068
530314 Consulting $0 $0 $0 $15,000 $0
530315 Pre/Post Employment $2,353 $2,167 $3,123 $3,123 $4,038
530341 Other Svcs - Contract / Admin $45,852 $62,745 $7,640 $75,640 $17,880
530342 Other Svcs - Maint / Licenses $8,688 $22,351 $9,420 $9,420 $9,420
530411 Communication - Phone $303 $551 $2,542 $2,542 $2,158
540430 Utilities $24,398 $24,921 $24,360 $24,360 $24,360
545100 R&M Buildings $8,155 $5,533 $4,920 $4,920 $4,980
545120 R&M Bldgs - Util / PW Compound $2,024 $1,927 $3,060 $3,060 $4,340
545270 R&M Infra - Grounds $18,281 $15,983 $11,500 $11,500 $23,500
545300 R&M Mach & Equip $3,553 $6,739 $9,050 $9,050 $9,325
545310 R&M M&E - Vehicles $8,526 $9,375 $10,525 $10,525 $10,725
550510 Office $230 $344 $900 $900 $900
550520 Operating $812 $3,603 $1,225 $1,225 $1,275
550522 Operating - Tires / Filters $2,613 $4,299 $6,350 $6,350 $6,410
550523 Operating - Janitorial $242 $4,971 $2,845 $2,845 $5,245
550525 Operating - Small Tools $6,019 $4,184 $6,900 $6,900 $6,950
550527 Operating - Apparel $8,199 $8,391 $15,075 $15,075 $15,324
552000 Fuel $29,611 $47,082 $50,796 $50,796 $53,420
555400 Travel & Per Diem $0 $10 $0 $0 $2,000
555420 Postage / Freight $52 $28 $200 $200 $200
555442 Rent / Lease - Equipment $650 $931 $14,009 $14,009 $14,164
555540 Dues/Reg/Pub $0 $0 $200 $200
555550 Training $1,999 $494 $5,700 $5,700 $12,000
Total Operating $172,560 $226,629 $190,340 $273,340 $228,814
591120 To Transportation Improvement $0 $2,000,000 $0 $0 $0
591130 To Solid Waste $800,000 $1,000,000 $0 $0 $0
Total Transfers $800,000 $3,000,000 $0 $0 $0
560640 Machinery & Equipment $11,689 $151,869 $80,000 $80,000 $0
560641 Mach & Equip - Vehicles $149,401 $0 $0 $0 $0
Total Capital $161,090 $151,869 $80,000 $80,000 $0
TOTAL PUBLIC WORKS $1,758,960 $4,212,984 $1,232,921 $1,247,921 $1,483,882
Facilities Maintenance Department was redirected to the Information and General Services Department.
60
326
PUBLIC WORKS 41
Administration 4100
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $38,314 $180,979 $4,452 $4,452 $58,802
510140 Overtime $59 $5,626 $0 $0 $8,406
520200 FICA $2,875 $14,216 $393 $393 $5,144
520220 Pension DB $6,497 $9,654 $0 $0 $0
520225 Pension DC $517 $1,997 $334 $334 $5,042
520230 Health Insurance $11,711 $35,372 $1,625 $1,625 $32,775
520240 Workers' Comp $496 $3,117 $869 $869 $2,288
Total Payroll $60,469 $250,961 $7,673 $7,673 $112,457
530314 Consulting $0 $0 $0 $15,000 $0
530315 Pre/Post Employment $0 $0 $200 $200 $200
530341 Other Svcs - Contract / Admin $0 $0 $2,640 $2,640 $2,880
530342 Other Svcs - Maint / Licenses $4,171 $7,142 $3,670 $3,670 $3,670
530411 Communication - Phone $291 $551 $144 $144 $144
540430 Utilities $19,879 $20,312 $19,560 $19,560 $19,560
545100 R&M Buildings $8,155 $5,533 $4,920 $4,920 $4,980
545300 R&M Mach & Equip $0 $393 $500 $500 $500
545310 R&M M&E - Vehicles $813 $857 $800 $800 $800
550510 Office $230 $344 $900 $900 $900
550520 Operating $353 $3,092 $400 $400 $400
550522 Operating - Tires / Filters $0 $415 $1,200 $1,200 $1,200
550523 Operating - Janitorial $242 $1,179 $1,500 $1,500 $3,900
550525 Operating - Small Tools $130 $46 $200 $200 $200
550527 Operating - Apparel $606 $115 $1,100 $1,100 $1,204
552000 Fuel $7,188 $9,114 $6,822 $6,822 $6,954
555400 Travel & Per Diem $0 $10 $0 $0 $2,000
555420 Postage / Freight $52 $28 $200 $200 $200
Dues/Reg/Pub $0 $0 $200 $200 $200
555550 Training $500 $375 $3,300 $3,300 $4,500
Total Operating $42,610 $49,506 $48,256 $63,256 $54,392
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $37,490 $80,000 $80,000 $0
Total Capital $0 $37,490 $80,000 $80,000 $0
TOTAL $103,079 $337,957 $135,929 $150,929 $166,849
61
327
PUBLIC WORKS 41
Roads & ROW Maintenance 4110
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $238,128 $202,723 $424,268 $356,268 $469,558
510140 Overtime $18,988 $23,693 $7,501 $7,501 $0
520200 FICA $18,984 $17,440 $33,285 $33,285 $35,933
520220 Pension DB $13,135 $18,561 $27,466 $27,466 $12,970
520225 Pension DC $3,079 $7,358 $24,959 $24,959 $31,682
520230 Health Insurance $74,344 $48,516 $160,836 $160,836 $301,144
520240 Workers' Comp $14,243 $15,050 $39,793 $39,793 $41,806
Total Payroll $380,901 $333,341 $718,108 $650,108 $893,093
530315 Pre/Post Employment $2,353 $2,117 $2,623 $2,623 $3,538
530341 Other Svcs - Contract / Admin $45,852 $62,745 $5,000 $73,000 $15,000
530411 Communication - Phone $12 $0 $2,398 $2,398 $2,014
545270 R&M Infra - Grounds $18,281 $15,983 $11,500 $11,500 $23,500
545300 R&M Mach & Equip $2,858 $6,346 $5,050 $5,050 $5,275
545310 R&M M&E - Vehicles $7,309 $8,351 $9,125 $9,125 $9,325
550520 Operating $475 $511 $450 $450 $500
550522 Operating - Tires / Filters $2,613 $2,968 $3,300 $3,300 $3,360
550523 Operating - Janitorial $0 $3,095 $575 $575 $575
550525 Operating - Small Tools $2,198 $2,293 $4,500 $4,500 $4,550
550527 Operating - Apparel $7,162 $6,856 $10,270 $10,270 $10,415
552000 Fuel $13,990 $24,650 $27,840 $27,840 $29,934
555442 Rent / Lease - Equipment $650 $931 $13,765 $13,765 $13,920
555550 Training $1,499 $119 $2,400 $2,400 $7,500
Total Operating $105,252 $136,965 $98,796 $166,796 $129,406
591120 To Transportation Improvement $0 $2,000,000 $0 $0 $0
591130 To Solid Waste $800,000 $1,000,000 $0 $0 $0
Total Transfers $800,000 $3,000,000 $0 $0 $0
560640 Machinery & Equipment $0 $114,379 $0 $0 $0
560641 Mach & Equip - Vehicles $149,401 $0 $0 $0 $0
Total Capital $149,401 $114,379 $0 $0 $0
TOTAL $1,435,554 $3,584,685 $816,904 $816,904 $1,022,499
62
328
PUBLIC WORKS 41
Fleet Maintenance 1940
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $123,992 $154,404 $150,718 $150,718 $159,850
510140 Overtime $1,020 $1,718 $810 $810 $0
520200 FICA $9,532 $12,381 $11,687 $11,687 $12,231
520220 Pension DB $20,570 $48,875 $37,189 $37,189 $39,440
520225 Pension DC $929 $2,363 $2,059 $2,059 $2,106
520230 Health Insurance $25,847 $27,322 $29,558 $29,558 $31,941
520240 Workers' Comp $2,050 $3,121 $4,779 $4,779 $3,950
Total Payroll $183,940 $250,184 $236,800 $236,800 $249,518
530315 Pre/Post Employment $0 $50 $300 $300 $300
530342 Other Svcs - Maint / Licenses $4,517 $15,209 $5,750 $5,750 $5,750
540430 Utilities $4,519 $4,609 $4,800 $4,800 $4,800
545120 R&M Bldgs - Util / PW Compound $2,024 $1,927 $3,060 $3,060 $4,340
545300 R&M Mach & Equip $695 $0 $3,500 $3,500 $3,550
545310 R&M M&E - Vehicles $404 $167 $600 $600 $600
550520 Operating ($16)$0 $375 $375 $375
550522 Operating - Tires / Filters $0 $916 $1,850 $1,850 $1,850
550523 Operating - Janitorial $0 $697 $770 $770 $770
550525 Operating - Small Tools $3,691 $1,845 $2,200 $2,200 $2,200
550527 Operating - Apparel $431 $1,420 $3,705 $3,705 $3,705
552000 Fuel $8,433 $13,318 $16,134 $16,134 $16,532
555442 Rent / Lease - Equipment $0 $0 $244 $244 $244
Total Operating $24,698 $40,158 $43,288 $43,288 $45,016
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $11,689 $0 $0 $0 $0
Total Capital $11,689 $0 $0 $0 $0
TOTAL $220,327 $290,342 $280,088 $280,088 $294,534
63
329
GENERAL FUND - COMMUNITY DEVELOPMENT OVERVIEW
All Divisions
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $338,868 $395,083 $723,097 $673,717 $996,325
Operating Expenses $992,705 $965,094 $1,409,350 $1,458,730 $1,526,749
Transfers $500,000 $0 $0 $0 $0
Capital Outlay $0 $0 $0 $0 $102,000
TOTAL EXPENDITURES $1,831,573 $1,360,177 $2,132,447 $2,132,447 $2,625,074
Administration & Planning - 1500
Community Development Director 1 1 1 1
Total 1 1 1 1
Planning - 1510
Planner 2 2 3 3
Total 2 2 3 3
Urban Beautification - 1520
Landscape Manager 1 1 1 1
Maintenance Worker 2 3 3 3
Irrigation Worker 1 1 1
Mower 2 2 2
Total 3 7 7 7
TOTAL FULL-TIME PERSONNEL 6 10 11 11
64
330
COMMUNITY DEVELOPMENT SUMMARY
All Divisions
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $247,053 $291,603 $475,439 $426,059 $631,652
510140 Overtime $5,608 $6,891 $16,152 $16,152 $15,012
510900 Reimbursements ($5,250)$0 $0 $0 $0
520200 FICA $18,275 $22,501 $37,723 $37,723 $48,949
520220 Pension DB $3,921 $9,519 $4,929 $4,929 $5,229
520225 Pension DC $5,393 $12,929 $31,469 $31,469 $45,383
520230 Health Insurance $59,705 $46,580 $144,567 $144,567 $238,886
520240 Workers' Comp $4,163 $5,060 $12,818 $12,818 $11,214
Total Payroll $338,868 $395,083 $723,097 $673,717 $996,325
530314 Consulting $63,775 $29,390 $80,000 $80,000 $80,000
530315 Pre/Post Employment $262 $720 $850 $850 $1,075
530341 Other Svcs - Contract / Admin ($83,891)($19,752)($87,255)($37,875)($85,755)
530342 Other Svcs - Maint / Licenses $494 $1,386 $1,079 $1,079 $1,079
530411 Communication - Phone $418 $456 $456 $948
540430 Utilities $70,305 $85,851 $72,288 $72,288 $88,488
540434 Streetlights $479,425 $414,853 $534,055 $534,055 $564,357
545270 R&M Infra - Grounds $436,334 $424,834 $755,074 $751,074 $815,499
545300 R&M Mach & Equip $1,540 $2,459 $5,000 $5,000 $5,000
545310 R&M M&E - Vehicles $1,936 $553 $2,000 $3,000 $2,500
550510 Office $911 $1,142 $600 $600 $3,300
550520 Operating $0 $143 $500 $500 $360
550522 Operating - Tires / Filters $501 $2,127 $4,000 $4,000 $4,000
550525 Operating - Small Tools $7,327 $6,020 $7,800 $11,800 $10,000
550526 Operating - Software $1,286 $0 $0 $0 $0
550527 Operating - Apparel $1,612 $1,056 $5,050 $4,050 $5,225
552000 Fuel $6,904 $9,217 $7,578 $7,578 $8,838
555400 Travel & Per Diem $12 $1,186 $0 $0 $0
555420 Postage / Freight $63 $17 $0 $1,000 $0
555442 Rent / Lease - Equipment $417 $35 $4,500 $4,500 $4,500
555470 Printing / Binding $745 $0 $850 $1,078 $900
555480 Promotional / Advertising $1,193 $1,258 $3,000 $3,000 $3,000
555540 Dues/Reg/Pub $428 $1,352 $5,300 $4,300 $6,810
555550 Training $708 $851 $6,625 $6,397 $6,625
Total Operating $992,705 $965,094 $1,409,350 $1,458,730 $1,526,749
591140 To Arbor $500,000 $0 $0 $0 $0
Total Transfers $500,000 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $0 $0 $36,000
560641 Mach & Equip - Vehicles $0 $0 $0 $0 $66,000
Total Capital $0 $0 $0 $0 $102,000
TOTAL COMMUNITY DEVELOPMENT $1,831,573 $1,360,177 $2,132,447 $2,132,447 $2,625,074
65
331
COMMUNITY DEVELOPMENT
Administration 1500
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $65,206 $128,889 $66,025 $66,025 $93,150
510140 Overtime $0 $213 $1,001 $1,001 $0
520200 FICA $4,599 $9,690 $5,134 $5,134 $6,735
520220 Pension DB $0 $3,173 $0 $0 $0
520225 Pension DC $1,927 $3,732 $5,027 $5,027 $6,988
520230 Health Insurance $14,744 $11,904 $9,116 $9,116 $19,380
520240 Workers' Comp $66 $153 $129 $129 $854
Total Payroll $86,542 $157,754 $86,432 $86,432 $127,107
530314 Consulting $63,775 $29,390 $80,000 $80,000 $80,000
530315 Pre/Post Employment $187 $483 $400 $400 $400
530341 Other Svcs - Contract / Admin $0 $0 $216 $216 $216
530411 Communication - Phone $330 $300 $360 $360 $480
550510 Office $707 $1,142 $500 $500 $3,200
552000 Fuel $0 $178 $0 $0 $0
555400 Travel & Per Diem $0 $1,186 $0 $0 $0
555420 Postage / Freight $63 $17 $0 $1,000 $0
555470 Printing / Binding $493 $0 $600 $828 $600
555480 Promotional / Advertising $0 $807 $1,000 $1,000 $1,000
555540 Dues/Reg/Pub $50 $642 $1,820 $820 $3,330
555550 Training $230 $0 $1,525 $1,297 $1,525
Total Operating $65,835 $34,145 $86,421 $86,421 $90,751
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $152,377 $191,899 $172,853 $172,853 $217,858
66
332
COMMUNITY DEVELOPMENT
Long-Range Planning 1510
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $43,833 $37,810 $126,621 $126,621 $234,668
520200 FICA $3,325 $3,001 $9,767 $9,767 $17,955
520225 Pension DC $853 $2,076 $8,535 $8,535 $17,601
520230 Health Insurance $6,543 $5,538 $19,916 $19,916 $42,200
520240 Workers' Comp $47 $49 $242 $242
Total Payroll $54,601 $48,474 $165,081 $165,081 $312,825
550510 Office $94 $0 $0 $0 $0
550526 Operating - Software $1,286 $0 $0 $0 $0
555470 Printing / Binding $252 $0 $250 $250 $300
555480 Promotional / Advertising $1,193 $451 $2,000 $2,000 $2,000
555540 Dues/Reg/Pub $373 $450 $1,480 $1,480 $1,480
555550 Training $418 $601 $4,600 $4,600 $4,600
Total Operating $3,616 $1,502 $8,330 $8,330 $8,380
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $58,217 $49,976 $173,411 $173,411 $321,205
67
333
COMMUNITY DEVELOPMENT
Urban Beautification 1520
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $138,014 $124,904 $282,793 $233,413 $303,834
510140 Overtime $5,608 $6,678 $15,151 $15,151 $15,012
510900 Reimbursements ($5,250)$0 $0 $0 $0
520200 FICA $10,351 $9,810 $22,822 $22,822 $24,259
520220 Pension DB $3,921 $6,346 $4,929 $4,929 $5,229
520225 Pension DC $2,613 $7,121 $17,907 $17,907 $20,794
520230 Health Insurance $38,418 $29,138 $115,535 $115,535 $177,306
520240 Workers' Comp $4,050 $4,858 $12,447 $12,447 $9,959
Total Payroll $197,725 $188,855 $471,584 $422,204 $556,393
530315 Pre/Post Employment $75 $237 $450 $450 $675
530341 Other Svcs - Contract / Admin ($83,891)($19,752)($87,471)($38,091)($85,971)
530342 Other Svcs - Maint / Licenses $494 $1,386 $1,079 $1,079 $1,079
530411 Communication - Phone $88 $96 $96 $96 $468
540430 Utilities $70,305 $85,851 $72,288 $72,288 $88,488
545270 R&M Infra - Grounds $436,334 $424,834 $755,074 $751,074 $815,499
545300 R&M Mach & Equip $1,540 $2,459 $5,000 $5,000 $5,000
545310 R&M M&E - Vehicles $1,936 $553 $2,000 $3,000 $2,500
550510 Office $110 $0 $100 $100 $100
550520 Operating $0 $143 $500 $500 $360
550522 Operating - Tires / Filters $501 $2,127 $4,000 $4,000 $4,000
550525 Operating - Small Tools $7,327 $6,020 $7,800 $11,800 $10,000
550527 Operating - Apparel $1,612 $1,056 $5,050 $4,050 $5,225
552000 Fuel $6,904 $9,039 $7,578 $7,578 $8,838
555400 Travel & Per Diem $12 $0 $0 $0 $0
555442 Rent / Lease - Equipment $417 $35 $4,500 $4,500 $4,500
555540 Dues/Reg/Pub $5 $260 $2,000 $2,000 $2,000
555550 Training $60 $250 $500 $500 $500
Total Operating $443,829 $514,594 $780,544 $829,924 $863,261
591140 To Arbor $500,000 $0 $0 $0 $0
Total Transfers $500,000 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $0 $0 $36,000
560641 Mach & Equip - Vehicles $0 $0 $0 $0 $66,000
Total Capital $0 $0 $0 $0 $102,000
TOTAL $1,141,554 $703,449 $1,252,128 $1,252,128 $1,521,654
68
334
COMMUNITY DEVELOPMENT
Streetlighting 1530
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
540434 Streetlights $479,425 $414,853 $534,055 $534,055 $564,357
Total Operating $479,425 $414,853 $534,055 $534,055 $564,357
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $479,425 $414,853 $534,055 $534,055 $564,357
69
335
GENERAL FUND - POLICE OVERVIEW
All Divisions
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $6,038,511 $6,098,656 $6,269,192 $6,269,192 $7,091,980
Operating Expenses $644,916 $1,210,788 $1,270,581 $1,274,936 $1,488,299
Transfers $0 $0 $0 $0 $0
Capital Outlay $134,535 $207,423 $200,786 $700,786 $512,200
TOTAL EXPENDITURES $6,817,962 $7,516,867 $7,740,559 $8,244,914 $9,092,479
Office of the Chief - 2100
Sworn:
Police Chief 1 1 1 1
Deputy Chief 1
Captain 3 2 3 3
Lieutenant 4 4 4 4
Sworn Officer 47 47 47 51
Total Sworn 55 55 55 59
Civilian:
Support Services Coord./Admin Asst.1 1 2
Code Enforcement Specialist 2 2 3 3
Records Clerk 2 2 2 2
Forensic Specialist 2 2 2 2
Crime Analyst 1 1 1
Total Civilian 6 8 9 10
Total 61 63 64 69
Support Services - 2140 (Dispatch)
Communications Operator 8 8
Communications Operator - Supervisor 1 1
Total 9 9 0 0
TOTAL FULL-TIME PERSONNEL 70 72 64 69
Support Services - Part-Time - 2140 (Dispatch)
Communications Operator 1.68 1.68
Total 1.68 1.68 0.00 0.00
TOTAL PART-TIME PERSONNEL 1.68 1.68 0.00 0.00
70
336
POLICE SUMMARY
All Divisions
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $3,670,896 $3,537,846 $3,724,654 $3,724,654 $3,964,727
510140 Overtime $218,647 $149,804 $123,534 $123,534 $185,000
510900 Reimbursements ($32,709)($15,835)$0 $0 $0
520200 FICA $288,902 $283,354 $293,014 $293,014 $313,852
520220 Pension DB $1,161,244 $1,556,751 $1,180,765 $1,180,765 $1,281,342
520225 Pension DC $7,022 $11,909 $20,772 $20,772 $21,632
520230 Health Insurance $651,763 $484,669 $779,679 $779,679 $1,186,216
520240 Workers' Comp $72,746 $90,158 $146,774 $146,774 $139,211
Total Payroll $6,038,511 $6,098,656 $6,269,192 $6,269,192 $7,091,980
530315 Pre/Post Employment $6,701 $9,904 $9,190 $9,190 $10,988
530340 Other Svcs $1,769 $2,750 $4,200 $4,200 $3,000
530341 Other Svcs - Contract / Admin $46,082 $466,080 $479,760 $479,760 $496,780
530342 Other Svcs - Maint / Licenses $25,448 $27,996 $14,934 $14,934 $93,785
530411 Communication - Phone $52,879 $88,992 $89,262 $72,108
530413 Communication - R&M $2,998 $0 $0 $0 $0
540430 Utilities $42,165 $46,615 $43,100 $43,100 $51,720
545100 R&M Buildings $19,987 $20,282 $32,340 $32,340 $28,540
545300 R&M Mach & Equip $24,337 $27,477 $32,421 $32,421 $48,750
545310 R&M M&E - Vehicles $87,308 $71,854 $53,400 $57,755 $65,900
550510 Office $9,556 $6,645 $8,270 $8,270 $8,000
550520 Operating $25,482 $37,926 $45,560 $45,290 $45,920
550522 Operating - Tires / Filters $11,349 $13,506 $20,000 $20,000 $24,000
550523 Operating - Janitorial $3,000 $3,991 $3,575 $3,575 $4,495
550525 Operating - Small Tools $28,372 $115,728 $70,377 $67,377 $94,951
550526 Operating - Software $2,127 $10,184 $3,735 $3,735 $17,835
550527 Operating - Apparel $30,996 $34,747 $90,680 $93,680 $115,720
552000 Fuel $133,429 $179,271 $151,155 $151,155 $158,100
555400 Travel & Per Diem $2,423 $6,046 $6,000 $6,000 $9,950
555420 Postage / Freight $2,461 $2,642 $3,750 $3,750 $4,800
555441 Rent / Lease - Copy Machine $6,823 $4,860 $7,512 $7,512 $7,512
555442 Rent / Lease - Equipment $7,155 $2,950 $8,800 $8,800 $8,800
555470 Printing / Binding $3,108 $3,758 $4,850 $4,850 $4,950
555480 Promotional / Advertising $3,792 $2,103 $4,350 $4,350 $4,710
555481 Promo - Employee Relations $4,574 $4,532 $5,630 $5,630 $6,180
555482 Promo - Programs $15,450 $5,348 $4,825 $4,825 $5,025
555540 Dues/Reg/Pub $3,288 $2,503 $4,515 $4,515 $4,465
555550 Training $42,569 $45,023 $51,160 $51,160 $78,815
555551 Educational Incentive $1,839 $3,188 $17,500 $17,500 $12,500
Total Operating $644,916 $1,210,788 $1,270,581 $1,274,936 $1,488,299
Total Transfers $0 $0 $0 $0 $0
560622 Buildings - Improvements $6,192 $5,300 $0 $0 $50,000
560640 Machinery & Equipment $100,187 $47,216 $13,725 $13,725 $0
560641 Mach & Equip - Vehicles $28,069 $154,907 $125,486 $625,486 $412,200
560642 Mach & Equip - Data Proc $0 $0 $61,575 $61,575 $0
560650 Construction In Progress $87 $0 $0 $0 $50,000
Total Capital $134,535 $207,423 $200,786 $700,786 $512,200
TOTAL POLICE $6,817,962 $7,516,867 $7,740,559 $8,244,914 $9,092,479
71
337
POLICE 21
Office of the Chief 2100
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $3,373,682 $3,540,134 $3,724,654 $3,724,654 $3,964,727
510140 Overtime $172,715 $149,874 $123,534 $123,534 $185,000
510900 Reimbursements ($32,684)($15,835)$0 $0 $0
520200 FICA $262,951 $283,532 $293,014 $293,014 $313,852
520220 Pension DB $1,132,584 $1,556,751 $1,180,765 $1,180,765 $1,281,342
520225 Pension DC $3,215 $11,909 $20,772 $20,772 $21,632
520230 $579,804 $485,070 $779,679 $779,679 $1,186,216
520240 Workers' Comp $72,414 $90,132 $146,774 $146,774 $139,211
Total Payroll $5,564,681 $6,101,567 $6,269,192 $6,269,192 $7,091,980
530315 Pre/Post Employment $6,701 $9,904 $9,190 $9,190 $10,988
530341 Other Svcs - Contract / Admin $7,915 $8,080 $8,060 $8,060 $10,980
530342 Other Svcs - Maint / Licenses $5,335 $5,671 $5,900 $5,900 $7,100
530411 Communication - Phone $13,491 $14,832 $46,197 $46,197 $32,520
540430 Utilities $42,165 $46,615 $43,100 $43,100 $51,720
545100 R&M Buildings $19,987 $20,282 $32,340 $32,340 $28,540
545300 R&M Mach & Equip $21,214 $18,269 $24,001 $24,001 $25,800
545310 R&M M&E - Vehicles $87,308 $71,854 $53,400 $57,755 $58,400
550510 Office $8,676 $6,534 $7,000 $7,000 $6,500
550520 Operating $6,528 $4,511 $14,700 $14,700 $8,360
550522 Operating - Tires / Filters $11,349 $13,506 $20,000 $20,000 $24,000
550523 Operating - Janitorial $3,000 $3,991 $3,575 $3,575 $4,495
550525 Operating - Small Tools $1,634 $36,303 $5,087 $5,087 $26,029
550526 Operating - Software $1,560 $4,830 $1,650 $1,650 $6,550
550527 Operating - Apparel $1,659 ($790)$38,855 $38,855 $65,890
552000 Fuel $133,429 $179,271 $151,155 $151,155 $158,100
555400 Travel & Per Diem $348 $0 $0 $0 $3,950
555420 Postage / Freight $562 $430 $750 $750 $900
555470 Printing / Binding $682 $998 $1,250 $1,250 $1,350
555481 Promo - Employee Relations $4,375 $4,532 $5,630 $5,630 $6,180
555540 Dues/Reg/Pub $3,288 $2,503 $4,515 $4,515 $4,465
555550 Training $0 $3,320 $0 $0 $5,045
555551 Educational Incentive $1,160 $3,188 $17,500 $17,500 $12,500
Total Operating $382,366 $458,634 $493,855 $498,210 $560,362
Total Transfers $0 $0 $0 $0 $0
560622 Buildings - Improvements $6,192 $5,300 $0 $0 $50,000
560640 Machinery & Equipment $100,187 $47,216 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $101,512 $3,000 $503,000 $280,000
560650 Construction In Progress $87 $0 $0 $0 $50,000
Total Capital $106,466 $154,028 $3,000 $503,000 $380,000
TOTAL $6,053,513 $6,714,229 $6,766,047 $7,270,402 $8,032,342
Special Operations Department was redirected to the Office of the Chief Department.
72
338
POLICE 21
Criminal Investigation 2110
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530340 Other Svcs $1,200 $0 $1,200 $1,200 $0
530342 Other Svcs - Maint / Licenses $5,780 $4,534 $7,384 $7,384 $9,735
530411 Communication - Phone $2,258 $2,779 $3,060 $3,060 $3,300
545300 R&M Mach & Equip $1,218 $1,579 $4,200 $4,200 $1,700
550510 Office $0 $0 $1,270 $1,270 $1,500
550520 Operating $4,557 $8,189 $5,460 $5,460 $6,435
550525 Operating - Small Tools $4,179 $4,601 $4,500 $4,500 $2,700
550527 Operating - Apparel $2,399 $2,581 $8,611 $8,611 $8,550
555420 Total Net Assets per ACFR $0 $0 $0 $0 $400
555442 Rent / Lease - Equipment $7,155 $2,950 $8,800 $8,800 $8,800
555550 Training $0 $0 $0 $0 $12,150
Total Operating $28,746 $27,213 $44,485 $44,485 $55,270
Total Transfers $0 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $28,069 $0 $32,474 $32,474 $90,400
Total Capital $28,069 $0 $32,474 $32,474 $90,400
TOTAL $56,815 $27,213 $76,959 $76,959 $145,670
73
339
POLICE 21
Community Services 2120
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
550520 Operating $1,032 $3,871 $3,575 $3,575 $4,750
550525 Operating - Small Tools $0 $0 $1,270 $1,270 $700
555470 Printing / Binding $1,044 $1,469 $1,450 $1,450 $1,450
555480 Promotional / Advertising $3,792 $2,103 $4,150 $4,150 $4,510
555482 Promo - Programs $15,450 $5,348 $4,825 $4,825 $5,025
Total Operating $21,318 $12,791 $15,270 $15,270 $16,435
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $21,318 $12,791 $15,270 $15,270 $16,435
74
340
POLICE 21
Operations 2130
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530342 Other Svcs - Maint / Licenses $12,737 $16,195 $0 $0 $75,300
530411 Communication - Phone $1,338 $2,586 $2,775 $3,045 $3,600
545300 R&M Mach & Equip $1,305 $2,741 $3,050 $3,050 $20,200
545310 R&M M&E - Vehicles $0 $0 $0 $0 $7,500
550510 Office $0 $111 $0 $0 $0
550520 Operating $12,160 $19,714 $20,825 $20,555 $23,375
550525 Operating - Small Tools $20,429 $74,211 $57,320 $54,320 $62,572
550526 Operating - Software $27 $4,954 $1,685 $1,581 $3,835
550527 Operating - Apparel $26,023 $31,637 $42,474 $45,474 $38,750
555400 Travel & Per Diem $2,075 $6,046 $6,000 $6,000 $6,000
555470 Printing / Binding $588 $938 $1,400 $1,400 $1,400
555550 Training $36,384 $39,400 $50,000 $50,000 $59,300
555551 Educational Incentive $679 $0 $0 $0
Total Operating $113,745 $198,533 $185,529 $185,425 $301,832
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $13,725 $13,725 $0
560641 Mach & Equip - Vehicles $0 $53,395 $0 $0 $0
560642 Mach & Equip - Data Proc $0 $0 $61,575 $61,575 $0
Total Capital $0 $53,395 $75,300 $75,300 $0
TOTAL $113,745 $251,928 $260,829 $260,725 $301,832
75
341
POLICE 21
Support Services 2140
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $297,214 ($2,288)$0 $0 $0
510140 Overtime $45,932 ($70)$0 $0 $0
Reimbursements ($25)$0 $0 $0 $0
520200 FICA $25,951 ($178)$0 $0 $0
520220 Pension DB $28,660 $0 $0 $0 $0
520225 Pension DC $3,807 $0 $0 $0 $0
520230 Health Insurance $71,959 ($401)$0 $0 $0
520240 Workers' Comp $332 $26 $0 $0 $0
Total Payroll $473,830 ($2,911)$0 $0 $0
530341 Other Svcs - Contract / Admin $38,167 $458,000 $471,700 $471,700 $485,800
530342 Other Svcs - Maint / Licenses $1,596 $1,596 $1,650 $1,650 $1,650
530411 Communication - Phone $33,241 $32,682 $36,960 $36,960 $32,688
530413 Communication - R&M $2,998 $0 $0 $0 $0
545300 R&M Mach & Equip $600 $3,900 $0 $0 $0
550510 Office $880 $0 $0 $0 $0
550520 Operating $1,205 $1,641 $1,000 $1,000 $3,000
550525 Operating - Small Tools $2,007 $471 $2,000 $2,000 $2,750
550526 Operating - Software $540 $400 $400 $504 $7,450
550527 Operating - Apparel $489 $0 $200 $200 $1,990
555441 Rent / Lease - Copy Machine $6,823 $4,860 $7,512 $7,512 $7,512
555481 Promo - Employee Relations $199 $0 $0 $0 $0
555550 Training $5,535 $0 $0 $0 $0
Total Operating $94,280 $503,550 $521,422 $521,526 $542,840
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $568,110 $500,639 $521,422 $521,526 $542,840
76
342
POLICE 21
Code Enforcement 2150
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530340 Other Svcs $569 $2,750 $3,000 $3,000 $3,000
545300 R&M Mach & Equip $0 $988 $1,170 $1,170 $1,050
550525 Operating - Small Tools $123 $142 $200 $200 $200
550527 Operating - Apparel $426 $1,319 $540 $540 $540
555420 Postage / Freight $1,899 $3,000 $3,000 $3,500
555470 Printing / Binding $794 $353 $750 $750 $750
555480 Promotional / Advertising $0 $0 $200 $200 $200
555550 Training $650 $2,303 $1,160 $1,160 $2,320
Total Operating $4,461 $10,067 $10,020 $10,020 $11,560
Total Transfers $0 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $0 $90,012 $90,012 $41,800
Total Capital $0 $0 $90,012 $90,012 $41,800
TOTAL $4,461 $10,067 $100,032 $100,032 $53,360
77
343
FIRE OVERVIEW
All Divisions
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $278,694 $164,008 $0 $0 $0
Operating Expenses $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0
Capital Outlay $0 $0 $0 $0 $0
TOTAL EXPENDITURES $278,694 $164,008 $0 $0 $0
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. As of mid fiscal year 2022, no
City firefighters remain in with Seminole County.
78
344
FIRE SUMMARY
All Divisions
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
520220 Current & Past Service Pension Liab.$278,694 $164,008 $0 $0 $0
Total Payroll $278,694 $164,008 $0 $0 $0
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL FIRE $278,694 $164,008 $0 $0 $0
79
345
FIRE 22
Operations 2200
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
520220 Current & Past Service Pension Liab.$278,694 $164,008 $0 $0 $0
Total Payroll $278,694 $164,008 $0 $0 $0
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $278,694 $164,008 $0 $0 $0
80
346
GENERAL FUND - PARKS & RECREATION OVERVIEW
All Divisions
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Sevices $1,060,332 $1,275,540 $1,405,079 $1,384,289 $1,639,294
Operating Expenses $793,768 $895,504 $1,220,438 $1,166,253 $1,733,846
Transfers $500,000 $0 $0 $0 $0
Capital Outlay $148,684 $121,162 $217,000 $291,975 $130,000
TOTAL EXPENDITURES $2,502,784 $2,292,206 $2,842,517 $2,842,517 $3,503,140
Administration - 7200
Director 1 1 1 1
Assistant Director 1 1 1 1
Total 2 2 2 2
Parks and Grounds - 7230
Parks Manager 1 1 1 1
Parks & Rec Coordinator 1 1 1
Park Ranger 1 1 1 2
Maintenance Worker 5 6 7 8
Total 7 9 10 12
Seniors - 7250
Senior Center Manager 1 1 1 1
Aquatics Specialist 1 1 1 1
Total 2 2 2 2
TOTAL FULL-TIME PERSONNEL 11 13 14 16
Parks and Grounds - Part Time - 7230
Park Ranger 5.41 6.41 6.41 6.41
Maintenance Worker 0.73 1.4
Irrigation Worker 2.92 1.43 1 1
Total 8.33 7.84 8.14 8.81
Seniors - Part Time - 7250
Guest Services Rep 1.46 1.46 1.46 1.46
Maintenance Worker/Janitor 0.73 0.73 0.73 1.48
Total 2.19 2.19 2.19 2.94
TOTAL PART-TIME PERSONNEL 10.52 10.03 10.33 11.75
81
347
PARKS & RECREATION SUMMARY
All Divions
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $753,384 $900,005 $1,032,694 $1,020,254 $1,111,823
510140 Overtime $35,597 $50,345 $15,738 $15,738 $64,166
510900 Reimbursements ($25)$0 $0 $0
520200 FICA $59,374 $74,268 $80,353 $80,353 $89,985
520220 Pension DB $71,563 $89,777 $61,508 $61,508 $40,742
520225 Pension DC $8,520 $29,217 $40,753 $40,753 $61,708
520230 Health Insurance $115,799 $109,263 $139,606 $131,256 $237,077
520240 Workers' Comp $16,120 $22,665 $34,427 $34,427 $33,793
Total Payroll $1,060,332 $1,275,540 $1,405,079 $1,384,289 $1,639,294
530314 Consulting $1,076 $0 $0 $0 $150,000
530315 Pre/Post Employment $2,990 $2,547 $3,706 $3,706 $4,528
530341 Other Svcs - Contract / Admin $170,049 $165,852 $227,409 $248,199 $188,009
530342 Other Svcs - Maint / Licenses $6,745 $7,896 $8,407 $8,407 $9,787
530343 Other Svcs - Banking $4,633 $5,043 $5,000 $5,000 $5,300
530411 Communication - Phone $3,159 $2,015 $4,405 $4,405 $4,609
540430 Utilities $111,072 $138,118 $134,640 $134,640 $145,800
545100 R&M Buildings $56,830 $84,194 $46,552 $46,802 $98,752
545270 R&M Infra - Grounds $266,759 $266,811 $445,228 $362,629 $726,428
545300 R&M Mach & Equip $28,093 $46,204 $38,500 $60,630 $69,100
545310 R&M M&E - Vehicles $5,440 $10,314 $13,600 $13,600 $13,752
550510 Office $2,240 $2,042 $3,145 $3,145 $3,150
550520 Operating $19,169 $16,508 $29,855 $25,349 $38,187
550522 Operating - Tires / Filters $3,992 $2,677 $4,000 $6,500 $5,500
550523 Operating - Janitorial $23,101 $21,989 $30,544 $29,294 $32,833
550524 Operating - Chemicals $4,477 $5,109 $11,000 $11,000 $12,500
550525 Operating - Small Tools $21,897 $37,477 $60,109 $50,109 $56,895
550527 Operating - Apparel $5,026 $5,967 $11,184 $11,184 $11,934
552000 Fuel $21,691 $40,721 $36,584 $36,584 $38,472
555400 Travel & Per Diem $19 $31 $0 $0 $0
555420 Postage / Freight $166 $43 $100 $100 $100
555442 Rent / Lease - Equipment $10,932 $9,322 $10,000 $10,000 $10,000
555470 Printing / Binding $67 $213 $2,075 $2,075 $1,975
555480 Promotional / Advertising $83 $657 $450 $450 $740
555482 Promo - Programs $22,364 $20,363 $86,000 $84,500 $98,000
555490 Not Otherwise Classified ($5)$4 $0 $0 $0
555540 Dues/Reg/Pub $902 $1,982 $1,635 $1,635 $1,685
555550 Training $801 $1,405 $6,310 $6,310 $5,810
Total Operating $793,768 $895,504 $1,220,438 $1,166,253 $1,733,846
591303 To Public Facilities CP Fund $500,000 $0 $0 $0 $0
Total Transfers $500,000 $0 $0 $0 $0
560630 Infrastructure $6,910 $0 $0 $0 $0
560631 Improvements $1,437 $41,546 $0 $26,669 $0
560640 Machinery & Equipment $0 $72,140 $0 $3,800 $0
560641 Mach & Equip - Vehicles $6,215 $0 $112,000 $156,506 $25,000
560642 Mach & Equip - Data Proc $0 $0 $0 $0 $5,000
560650 Construction In Progress $134,122 $7,476 $105,000 $105,000 $100,000
Total Capital $148,684 $121,162 $217,000 $291,975 $130,000
TOTAL PARKS & RECREATION $2,502,784 $2,292,206 $2,842,517 $2,842,517 $3,503,140
82
348
PARKS & RECREATION 72
Parks & Rec Administration 7200
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $180,960 $273,100 $136,073 $136,073 $151,201
510140 Overtime $3,635 $9,106 $0 $0 $0
520200 FICA $13,838 $22,035 $10,507 $10,507 $11,570
520220 Pension DB $17,929 $9,517 $0 $0 $0
Pension DC $3,517 $10,890 $9,875 $9,875 $11,341
520230 Health Insurance $18,325 $24,833 $12,661 $12,661 $10,453
520240 Workers' Comp $2,039 $5,374 $805 $805 $2,963
Total Payroll $240,243 $354,855 $169,921 $169,921 $187,528
530343 Other Svcs - Banking $4,633 $5,043 $5,000 $5,000 $5,300
530411 Communication - Phone $1,168 $1,202 $1,200 $1,200 $720
545100 R&M Buildings $337 $264 $2,352 $2,352 $3,852
550510 Office $628 $664 $690 $690 $690
550520 Operating $0 $187 $400 $400 $420
550525 Operating - Small Tools $8 $2,302 $500 $500 $500
555400 Travel & Per Diem $19 $31 $0 $0 $0
555420 Postage / Freight $166 $43 $100 $100 $100
555470 Printing / Binding $67 $213 $225 $225 $225
555540 Dues/Reg/Pub $127 $1,156 $200 $200 $200
555550 Training $328 $0 $300 $300 $300
Total Operating $7,481 $11,105 $10,967 $10,967 $12,307
Total Transfers $0 $0 $0 $0 $0
560642 Mach & Equip - Data Proc $0 $0 $0 $0 $5,000
Total Capital $0 $0 $0 $0 $5,000
TOTAL $247,724 $365,960 $180,888 $180,888 $204,835
83
349
PARKS & RECREATION 72
Athletics 7210
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530315 Pre/Post Employment $1,010 $0 $0 $0 $0
530411 Communication - Phone $245 $0 $0 $0 $0
550527 Operating - Apparel $1,556 $0 $0 $0 $0
Total Operating $2,811 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $2,811 $0 $0 $0 $0
84
350
PARKS & RECREATION 72
Athletic Partnerships 7220
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
550525 Operating - Small Tools $11,857 $947 $3,804 $3,804 $350
Total Operating $11,857 $947 $3,804 $3,804 $350
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $11,857 $947 $3,804 $3,804 $350
85
351
PARKS & RECREATION 72
Parks & Grounds 7230
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $478,715 $491,646 $737,117 $737,117 $801,833
510140 Overtime $28,679 $38,907 $12,481 $12,481 $50,000
510900 Reimbursements ($25)$0 $0 $0 $0
520200 FICA $38,549 $41,756 $57,381 $57,381 $65,178
520220 Pension DB $41,816 $64,042 $47,739 $47,739 $26,130
520225 Pension DC $3,427 $14,319 $27,986 $27,986 $45,485
520230 Health Insurance $68,786 $64,120 $100,664 $100,664 $195,701
520240 Workers' Comp $11,821 $14,010 $26,405 $26,405 $24,795
Total Payroll $671,768 $728,800 $1,009,773 $1,009,773 $1,209,122
530314 Consulting $1,076 $0 $0 $0 $150,000
530315 Pre/Post Employment $1,195 $1,818 $1,797 $1,797 $2,619
530341 Other Svcs - Contract / Admin $161,944 $149,811 $219,786 $219,786 $180,236
530342 Other Svcs - Maint / Licenses $5,953 $7,104 $7,021 $7,021 $8,371
530411 Communication - Phone $1,306 $333 $1,765 $1,765 $2,197
540430 Utilities $58,819 $68,634 $62,520 $62,520 $69,480
545100 R&M Buildings $22,496 $27,583 $24,700 $23,450 $54,700
545270 R&M Infra - Grounds $265,104 $266,701 $439,728 $357,129 $720,928
545300 R&M Mach & Equip $22,356 $29,632 $26,000 $48,130 $44,100
545310 R&M M&E - Vehicles $5,440 $10,314 $13,600 $13,600 $13,752
550520 Operating $17,129 $14,435 $21,355 $16,849 $27,567
550522 Operating - Tires / Filters $3,992 $2,677 $4,000 $6,500 $5,500
550523 Operating - Janitorial $19,227 $18,417 $25,044 $23,794 $27,333
550524 Operating - Chemicals $1,463 $2,302 $6,000 $6,000 $6,000
550525 Operating - Small Tools $7,423 $33,081 $49,340 $39,340 $49,340
550527 Operating - Apparel $2,665 $5,967 $9,684 $9,684 $10,434
552000 Fuel $21,691 $40,721 $36,584 $36,584 $38,472
555442 Rent / Lease - Equipment $10,932 $9,322 $10,000 $10,000 $10,000
555490 Not Otherwise Classified ($5)$4 $0 $0 $0
555540 Dues/Reg/Pub $425 $376 $700 $700 $750
555550 Training $383 $903 $4,990 $4,990 $4,490
Total Operating $631,014 $690,135 $964,614 $1,426,269
591303 To Public Facilities CP Fund $500,000 $0 $0 $0 $0
Total Transfers $500,000 $0 $0 $0 $0
560630 Infrastructure $6,910 $0 $0 $0 $0
560631 Improvements $0 $41,546 $0 $26,669 $0
560640 Machinery & Equipment $0 $65,550 $0 $3,800 $0
560641 Mach & Equip - Vehicles $6,215 $0 $112,000 $156,506 $25,000
560650 Construction In Progress $91,178 $7,476 $0 $0 $100,000
Total Capital $104,303 $114,572 $112,000 $186,975 $125,000
TOTAL $1,907,085 $1,533,507 $2,086,387 $2,086,387 $2,760,391
86
352
PARKS & RECREATION 72
Programs 7240
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $0 $20,314 $0 $0 $0
510140 Overtime $0 $0 $0 $0 $10,150
520200 FICA $0 $1,554 $0 $0 $778
520225 Pension DC $0 $0 $0 $0 $1,523
520240 Workers' Comp $0 $539 $0 $0 $0
Total Payroll $0 $22,407 $0 $0 $12,451
530315 Pre/Post Employment $511 $614 $1,572 $1,572 $1,572
530342 Other Svcs - Maint / Licenses $792 $792 $1,386 $1,416
530411 Communication - Phone $0 $0 $480 $480 $912
540430 Utilities $8,208 $9,603 $10,320 $10,320 $10,320
545100 R&M Buildings $249 $945 $2,100 $3,600 $12,600
545270 R&M Infra - Grounds $0 $0 $2,500 $2,500 $2,500
545300 R&M Mach & Equip $1,282 $374 $3,000 $3,000 $5,000
550510 Office $0 $88 $595 $595 $600
550520 Operating $210 $333 $2,000 $2,000 $3,900
550523 Operating - Janitorial $595 $876 $1,500 $1,500 $1,500
550525 Operating - Small Tools $26 $0 $1,000 $1,000 $2,500
555470 Printing / Binding $0 $0 $1,600 $1,600 $1,500
555480 Promotional / Advertising $83 $657 $450 $450 $740
555482 Promo - Programs $22,364 $20,363 $86,000 $84,500 $98,000
555540 Dues/Reg/Pub $0 $100 $225 $225 $225
555550 Training $0 $150 $200 $200 $200
Total Operating $34,320 $34,895 $114,928 $114,928 $143,485
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $0 $0 $75,000 $75,000 $0
Total Capital $0 $0 $75,000 $75,000 $0
TOTAL $34,320 $57,302 $189,928 $189,928 $155,936
The Program division was redirected to a new Marketing and Events division in Information and General Services Department.
87
353
PARKS & RECREATION 72
Seniors 7250
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $93,709 $114,945 $159,504 $147,064 $158,789
510140 Overtime $3,283 $2,332 $3,257 $3,257 $4,016
520200 FICA $6,987 $8,923 $12,465 $12,465 $12,459
520230 Health Insurance $28,688 $20,310 $26,281 $17,931 $30,923
520240 Workers' Comp $2,260 $2,742 $7,217 $7,217 $6,035
520220 Pension DB $11,818 $16,218 $13,769 $13,769 $14,612
520225 Pension DC $1,576 $4,008 $2,892 $2,892 $3,359
Total Payroll $148,321 $169,478 $225,385 $204,595 $230,193
530315 Pre/Post Employment $274 $115 $337 $337 $337
530341 Other Svcs - Contract / Admin $8,105 $16,041 $7,623 $28,413 $7,773
530411 Communication - Phone $440 $480 $960 $960 $780
540430 Utilities $44,045 $59,881 $61,800 $61,800 $66,000
545100 R&M Buildings $33,748 $55,402 $17,400 $17,400 $27,600
545270 R&M Infra - Grounds $1,655 $110 $3,000 $3,000 $3,000
545300 R&M Mach & Equip $4,455 $16,198 $9,500 $9,500 $20,000
550510 Office $1,612 $1,290 $1,860 $1,860 $1,860
550520 Operating $1,830 $1,553 $6,100 $6,100 $6,300
550523 Operating - Janitorial $3,279 $2,696 $4,000 $4,000 $4,000
550524 Operating - Chemicals $3,014 $2,807 $5,000 $5,000 $6,500
550525 Operating - Small Tools $2,583 $1,147 $5,465 $5,465 $4,205
550527 Operating - Apparel $805 $0 $1,500 $1,500 $1,500
555470 Printing / Binding $0 $0 $250 $250 $250
555540 Dues/Reg/Pub $350 $350 $510 $510 $510
555550 Training $90 $352 $820 $820 $820
Total Operating $106,285 $158,422 $126,125 $146,915 $151,435
Total Transfers $0 $0 $0 $0 $0
560631 Improvements $1,437 $0 $0 $0 $0
560640 Machinery & Equipment $0 $6,590 $0 $0
560650 Construction In Progress $42,944 $0 $30,000 $30,000 $0
Total Capital $44,381 $6,590 $30,000 $30,000 $0
TOTAL $298,987 $334,490 $381,510 $381,510 $381,628
88
354
GOVERNMENTAL FUNDS
(Exclusive of General Fund)
355
THIS PAGE INTENTIONALLY LEFT BLANK
356
OTHER GOVERNMENTAL FUNDS - SUMMARY
Source/Application Category
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Actual Actual Budget Budget Budget
Sources
Revenues $7,365,223 $8,343,055 $7,508,367 $7,220,527 $15,100,835
Transfers In $3,430,000 $4,280,001 $1,275,001 $1,275,001 $1,290,000
Total Sources $10,795,223 $12,623,056 $8,783,368 $8,495,528 $16,390,835
Applications
Personnel Services $0 $0 $0 $0 $0
Operating Expenses $4,133,155 $4,313,680 $5,140,840 $5,715,840 $5,199,591
Debt $1,409,933 $1,410,263 $1,410,225 $1,410,225 $1,410,789
Transfers $2,000,000 $7,900 $15,800 $15,800 $7,900
Capital Outlay $3,294,413 $1,812,105 $8,657,880 $9,930,117 $20,181,400
Total Applications $10,837,501 $7,543,948 $15,224,745 $17,071,982 $26,799,680
89
357
GOVERNMENTAL FUNDS - SOURCES
EXCLUSIVE OF GENERAL FUND
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Actual Actual Budget Budget Budget
Special Revenue Funds
101 Police Education $5,583 $8,696 $3,125 $3,125 $4,150
102 Special Law Enf. Trust - Local $52,933 $742 $50 $50 $600
103 Special Law Enf. Trust - Federal $74,270 $29,421 $40 $123,087 $3,500
120 Transportation Improvement $600,635 $2,612,289 $563,000 $563,000 $1,727,000
121 Infrastructure Surtax $2,531,448 $3,103,985 $2,760,169 $2,760,169 $3,580,000
130 Solid Waste/Recycling $3,499,007 $3,743,109 $3,265,339 $2,728,752 $2,758,150
140 Arbor $807,104 $396,126 $10,200 $10,200 $38,000
150 Transportation Impact Fee $171,729 $301,265 $5,000 $50,000 $40,000
151 Police Impact Fee $26,137 $31,430 $6,000 $16,000 $19,000
152 Fire Impact Fee $20,614 $61,261 $25,000 $31,700 $80,000
153 Park Impact Fee $139,753 $72,987 $4,000 $68,000 $10,000
180 Sewer Plant Replacement – ARPA/SRFL $0 $124,452 $110,000 $110,000 $5,950,000
$7,929,213 $10,485,763 $6,751,923 $6,464,083 $14,210,400
Special Assessment Funds - TLBD/Tuscawilla III
160 TLBD Maintenance $513,034 $514,125 $508,348 $508,348 $540,566
162 Tuscawilla Phase III $13,272 $13,399 $13,216 $13,469
261 TLBD Debt Service $139,235 $139,337 $138,705 $138,705 $138,955
$665,541 $666,861 $660,269 $660,269 $692,990
Special Assessment Funds - Oak Forest
161 Oak Forest Maintenance $56,157 $57,526 $56,375 $56,375 $57,945
$56,157 $57,526 $56,375 $56,375 $57,945
Debt Service Funds
202 1999/2011 Debt Service $1,231,059 $1,295,070 $1,285,001 $1,285,001 $1,320,000
$1,231,059 $1,295,070 $1,285,001 $1,285,001 $1,320,000
Capital Project Funds
301 1999 Construction $1,686 $13,728 $800 $800 $2,000
302 Revolving Rehab $2,231 $18,452 $0 $0 $500
303 Perk Up Parks $507,726 $66,885 $20,000 $20,000 $80,000
305 Excellence in Cust Svc Initiative $401,610 $18,771 $9,000 $9,000 $27,000
$913,253 $117,836 $29,800 $29,800 $109,500
$10,795,223 $12,623,056 $8,783,368 $8,495,528 $16,390,835TOTAL GOVERNMENTAL FUNDS - SOURCES
90
358
GOVERNMENTAL FUNDS - APPLICATIONS
EXCLUSIVE OF GENERAL FUND
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Actual Actual Budget Budget Budget
Special Revenue Funds
101 Police Education $11,335 $2,124 $12,000 $12,000 $7,500
102 Special Law Enf. Trust - Local $10,130 $18,548 $11,500 $11,500 $11,500
103 Special Law Enf. Trust - Federal $49,500 $84,655 $7,150 $7,150 $14,440
120 Transportation Improvement $293,401 $370,392 $1,244,103 $711,603 $2,332,865
121 Infrastructure Surtax $4,677,014 $1,319,042 $2,763,380 $4,292,799 $10,525,000
130 Solid Waste/Recycling $3,061,556 $3,109,495 $3,259,646 $3,869,646 $3,247,221
140 Arbor $122,952 $124,948 $557,604 $557,604 $743,886
150 Transportation Impact Fee $26,157 $40,377 $954,000 $575,000 $379,000
151 Police Impact Fee $0 $0 $0 $0 $324,900
153 Park Impact Fee $187,813 $163,457 $100,000 $100,000 $410,000
180 Sewer Plant Replacement – ARPA/SRFL $0 $7,900 $1,365,800 $1,015,800 $5,407,900
$8,439,858 $5,240,938 $10,275,183 $11,153,102 $23,404,212
Special Assessment Funds - TLBD/Tuscawilla III
160 TLBD Maintenance $547,159 $528,195 $610,111 $575,111 $625,770
162 Tuscawilla Phase III $14,414 $14,365 $15,148 $15,148 $15,814
261 TLBD Debt Service $134,451 $168,932 $135,882 $135,882 $135,015
$696,024 $711,492 $761,141 $726,141 $776,599
Special Assessment Funds - Oak Forest
Oak Forest Maintenance $49,773 $46,338 $72,920 $72,920 $73,868
$49,773 $46,338 $72,920 $72,920 $73,868
Debt Service Funds
202 1999/2011 Debt Service $1,278,501 $1,275,000 $1,277,501 $1,277,501 $1,277,501
$1,278,501 $1,275,000 $1,277,501 $1,277,501 $1,277,501
Capital Project Funds
301 1999 Construction $0 $27,596 $785,900 $785,900 $0
302 Revolving Rehab $0 $0 $1,172,600 $1,172,600 $0
303 Perk Up Parks $311,092 $225,625 $864,500 $1,868,818 $725,500
305 Excellence in Cust Svc Initiative $62,253 $16,959 $15,000 $15,000 $542,000
$373,345 $270,180 $2,838,000 $3,842,318 $1,267,500
$10,837,501 $7,543,948 $15,224,745 $17,071,982 $26,799,680
CHANGE IN FUND BALANCE - GOVERNMENTAL FUNDS (exclusive of General Fund)
FUND BALANCE - October 1 $29,518,174 $29,475,896 $43,126,338 $53,242,855 $44,666,401
Appropriation TO (FROM) Fund Balance ($42,278)$5,079,108 ($6,441,377)($8,576,454)($10,408,845)
FUND BALANCE - September 30 29,475,896 34,555,004 36,684,961 44,666,401 $34,257,556
TOTAL GOVERNMENTAL FUNDS - APPLICATIONS
91
359
Police Education 101
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
351500 Traffic $5,556 $8,521 $3,000 $3,000 $4,000
361100/361300 Investment $27 $175 $125 $125 $150
Total Revenues $5,583 $8,696 $3,125 $3,125 $4,150
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $5,583 $8,696 $3,125 $3,125 $4,150
APPLICATIONS
550525 Operating - Small Tools $0 $0 $9,000 $9,000 $4,500
555550 Training $11,335 $2,124 $3,000 $3,000 $3,000
Total Operating $11,335 $2,124 $12,000 $12,000 $7,500
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $11,335 $2,124 $12,000 $12,000 $7,500
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $15,410 $9,658 $9,658 $16,230 $7,355
Appropriation TO (FROM) Fund Balance ($5,752)$6,572 ($8,875)($8,875)($3,350)
FUND BALANCE - September 30 $9,658 $16,230 $783 $7,355 $4,005
92
360
Sp Law Enforcement Trust (Local) 102
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
358200 Confiscated Local Law Enf $52,913 $0 $0 $0 $0
361100/361300 Investment $20 $742 $50 $50 $600
Total Revenues $52,933 $742 $50 $50 $600
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $52,933 $742 $50 $50 $600
APPLICATIONS
530311 Legal $6,526 $10 $2,500 $2,500 $2,500
550525 Operating - Small Tools $2,625 $11,140 $5,500 $5,500 $5,500
555490 Not Otherwise Classified $979 $0 $3,500 $3,500 $3,500
555550 Training $0 $7,398 $0 $0 $0
Total Operating $10,130 $18,548 $11,500 $11,500 $11,500
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $10,130 $18,548 $11,500 $11,500 $11,500
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $13,548 $56,351 $12,856 $38,545 $27,095
Appropriation TO (FROM) Fund Balance $42,803 ($17,806)($11,450)($11,450)($10,900)
FUND BALANCE - September 30 $56,351 $38,545 $1,406 $27,095 $16,195
93
361
Sp Law Enforcement Trust (Fed) 103
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
355000 Fines & Forfeits - Federal $58,876 $0 $0 $123,047 $0
355002 Department of Justice $15,311 $0 $0 $0 $0
364100 Auction Proceeds $0 $28,740 $0 $0 $0
361100/361300 Investment $83 $681 $40 $40 $3,500
Total Revenues $74,270 $29,421 $40 $123,087 $3,500
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $74,270 $29,421 $40 $123,087 $3,500
APPLICATIONS
550520 Operating $3,500 $1,000 $2,000 $2,000 $2,000
550525 Operating - Small Tools $46,000 $83,655 $5,150 $5,150 $12,440
Total Operating $84,655 $7,150 $7,150 $14,440
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $49,500 $84,655 $7,150 $7,150 $14,440
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $45,710 $70,480 $8,095 $15,246 $131,183
Appropriation TO (FROM) Fund Balance $24,770 ($55,234)($7,110)$115,937 ($10,940)
FUND BALANCE - September 30 $70,480 $15,246 $985 $131,183 $120,243
94
362
Transportation Improvement - 120
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
312410 1st Loc Op Fuel $552,274 $582,467 $551,000 $551,000 $580,000
337400 Grant - Transportation $0 $0 $0 $0 $1,100,000
344920 Traffic Signal $45,332 $0 $0 $0 $0
361100/361300 Investment $3,029 $29,822 $12,000 $12,000 $47,000
Total Revenues $600,635 $612,289 $563,000 $563,000 $1,727,000
381001 From General Fund $0 $2,000,000 $0 $0 $0
Total Transfers $0 $2,000,000 $0 $0 $0
TOTAL SOURCES $600,635 $2,612,289 $563,000 $563,000 $1,727,000
APPLICATIONS
530314 Consulting $22,200 $39,818 $35,000 $35,000 $35,000
540430 Utilities $8,937 $9,973 $9,060 $10,800
545270 R&M Infra - Grounds $10,816 $20,050 $31,750 $31,750 $34,085
545300 R&M Mach & Equip $7,744 $18,235 $23,575 $23,575 $25,675
545400 R&M Transportation $0 $0 $25,000 $25,000 $25,000
545410 R&M Trans - Roads $11,450 $5,753 $12,000 $12,000 $16,000
545411 R&M Trans - Striping $300 $7,352 $25,000 $25,000 $25,000
545412 R&M Trans - Traffic Control $43,140 $24,455 $33,600 $33,600 $39,600
545420 R&M Trans - Sidewalks $140,496 $232,570 $380,350 $380,350 $395,750
550525 Operating - Small Tools $5,400 $4,168 $33,600 $33,600 $23,220
580820 Grants/Aids - Private $4,110 $2,668 $2,668 $2,668 $2,735
Total Operating $254,593 $365,042 $611,603 $611,603 $632,865
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $38,808 $5,350 $0 $0 $0
560650 Construction In Progress $0 $0 $632,500 $100,000 $1,700,000
Total Capital $38,808 $5,350 $632,500 $100,000 $1,700,000
TOTAL APPLICATIONS $293,401 $370,392 $1,244,103 $711,603 $2,332,865
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,441,016 $1,748,250 $1,166,153 $3,990,147 $3,841,544
Appropriation TO (FROM) Fund Balance $307,234 $2,241,897 ($681,103)($148,603)($605,865)
FUND BALANCE - September 30 $1,748,250 $3,990,147 $485,050 $3,841,544 $3,235,679
95
363
Infrastructure Surtax (prev Road Improvements) 121
2nd and 3rd Generation
Unaudited Original Revised
Division FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
4120 Road Improvements (2nd Gen)$0 $0 $0 $0 $0
4130 Infrastructure (3rd Gen)$2,531,448 $3,103,985 $2,760,169 $2,760,169 $3,580,000
TOTAL SOURCES $2,531,448 $3,103,985 $2,760,169 $2,760,169 $3,580,000
APPLICATIONS
4120 Road Improvements (2nd Gen)$1,042,727 $0 $62,500 $107,919 $0
4130 Infrastructure (3rd Gen)$3,634,287 $1,319,042 $2,700,880 $4,184,880 $10,525,000
TOTAL APPLICATIONS $4,677,014 $1,319,042 $2,763,380 $4,292,799 $10,525,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $10,117,093 $7,971,527 $6,397,524 $9,756,470 $8,223,840
Appropriation TO (FROM) Fund Balance ($2,145,566)$1,784,943 ($3,211)($1,532,630)($6,945,000)
FUND BALANCE - September 30 $7,971,527 $9,756,470 $6,394,313 $8,223,840 $1,278,840
96
364
Infrastructure Surtax 121
Road Improvements 4120
2nd Generation
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Total Revenues $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $0 $0 $0 $0 $0
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $1,042,727 $0 $62,500 $107,919 $0
Total Capital $1,042,727 $0 $62,500 $107,919 $0
TOTAL APPLICATIONS $1,042,727 $0 $62,500 $107,919 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,150,646 $107,919 $107,919 $107,919 $0
Appropriation TO (FROM) Fund Balance ($1,042,727)$0 ($62,500)($107,919)$0
FUND BALANCE - September 30 $107,919 $107,919 $45,419 $0 $0
97
365
Infrastructure Surtax 121
Infrastructure - 4130
3rd Generation
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
312600 Discretionary Sales Surtax $2,511,559 $2,967,620 $2,660,169 $2,660,169 $3,430,000
361100/361300 Investment $19,889 $136,365 $100,000 $100,000 $150,000
Total Revenues $2,531,448 $3,103,985 $2,760,169 $2,760,169 $3,580,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $2,531,448 $3,103,985 $2,760,169 $2,760,169 $3,580,000
APPLICATIONS
530314 Consulting $27,724 $20,752 $25,000 $25,000 $25,000
Total Operating $27,724 $20,752 $25,000 $25,000 $25,000
591410 To Water Sewer Utility $2,000,000 $0 $0 $0 $0
Total Transfers $2,000,000 $0 $0 $0 $0
560610 Land $444,031 $0 $0 $0 $0
560640 Machinery & Equipment $227,043 $38,000 $20,000 $53,273 $0
560641 Mach & Equip - Vehicles $451,115 $254,220 $251,880 $251,880 $0
560650 Construction In Progress $484,374 $1,006,070 $2,404,000 $3,854,727 $10,500,000
Total Capital $1,606,563 $1,298,290 $2,675,880 $4,159,880 $10,500,000
TOTAL APPLICATIONS $3,634,287 $1,319,042 $2,700,880 $4,184,880 $10,525,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $8,966,447 $7,863,608 $6,289,605 $9,648,551 $8,223,840
Appropriation TO (FROM) Fund Balance ($1,102,839)$1,784,943 $59,289 ($1,424,711)($6,945,000)
FUND BALANCE - September 30 $7,863,608 $9,648,551 $6,348,894 $8,223,840 $1,278,840
98
366
Solid Waste / Recycling - 130
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
334390 State Grant - Garbage / Solid Waste $6,799 $0 $0 $0 $0
338200 Environmental Rev Share $58,189 $55,311 $61,320 $61,320 $55,800
343400 Garbage / Solid Waste $2,627,766 $2,650,665 $3,182,261 $2,645,674 $2,651,850
343420 Recycle Bin Revenue $2,680 $2,498 $1,600 $1,600 $2,500
361100/361300 Investment $3,573 $34,635 $20,158 $20,158 $48,000
Total Revenues $2,699,007 $2,743,109 $3,265,339 $2,728,752 $2,758,150
381001 From General Fund $800,000 $1,000,000 $0 $0 $0
Total Transfers $800,000 $1,000,000 $0 $0 $0
TOTAL SOURCES $3,499,007 $3,743,109 $3,265,339 $2,728,752 $2,758,150
APPLICATIONS
530311 Legal $0 $0 $300 $300 $0
530314 Consulting $3,629 $3,648 $3,760 $28,499 $3,870
530341 Other Svcs - Contract / Admin $127,063 $127,899 $128,235 $128,235 $128,461
530910 Emergency/Recovery Services $0 $0 $0 $600,000 $0
540435 Disposal (includes landfill)$2,970,837 $3,117,501 $3,102,762 $3,102,890
550520 Operating $11,179 $7,111 $9,850 $9,850 $12,000
Total Operating $3,061,556 $3,109,495 $3,259,646 $3,869,646 $3,247,221
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $3,061,556 $3,109,495 $3,259,646 $3,869,646 $3,247,221
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,898,633 $2,336,084 $1,907,320 $2,969,698 $1,828,804
Appropriation TO (FROM) Fund Balance $437,451 $633,614 $5,693 ($1,140,894)($489,071)
FUND BALANCE - September 30 $2,336,084 $2,969,698 $1,913,013 $1,828,804 $1,339,733
Fund Balance Detail:
ACFR Storm Reserve (Assigned)$1,644,487 $2,644,487 $2,044,487 $2,044,487
ACFR Solid Waste (Committed)$691,597 $325,211 ($215,683)($704,754)
Monthly charge for service (Waste Pro) - $18.10 (staff is currently reviewing cost analysis for future rate change)
99
367
Arbor 140
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
316010 Arbor License $760 $833 $500 $500 $500
322910 Arbor Permits $365 $1,360 $500 $500 $500
354100 Arbor Fine $178,500 $363,000 $0 $0 $0
361100/361300 Investment $2,414 $30,933 $9,200 $9,200 $37,000
366000 Misc Private Donations $125,065 $0 $0 $0 $0
Total Revenues $307,104 $396,126 $10,200 $10,200 $38,000
381001 From General Fund $500,000 $0 $0 $0 $0
Total Transfers $500,000 $0 $0 $0 $0
TOTAL SOURCES $807,104 $396,126 $10,200 $10,200 $38,000
APPLICATIONS
530314 Consulting $2,760 $3,750 $0 $0 $0
530341 Other Svcs - Contract / Admin $16,662 $16,662 $18,329 $18,329 $18,511
545270 R&M Infra - Grounds $38,643 $59,259 $445,000 $433,186 $450,000
550520 Operating $45,469 $44,005 $45,900 $57,714 $72,000
550525 Operating - Small Tools $841 $1,000 $1,000 $1,000
555480 Promotional / Advertising $0 $0 $2,375 $2,375 $2,375
555550 Training $0 $431 $0 $0 $0
Total Operating $103,952 $124,948 $512,604 $512,604 $543,886
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $19,000 $0 $45,000 $45,000 $120,000
560641 Mach & Equip - Vehicles $0 $0 $0 $0 $80,000
Total Capital $19,000 $0 $45,000 $45,000 $200,000
TOTAL APPLICATIONS $122,952 $124,948 $557,604 $557,604 $743,886
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,240,354 $1,924,506 $1,790,969 $2,195,684 $1,648,280
Appropriation TO (FROM) Fund Balance $684,152 $271,178 ($547,404)($547,404)($705,886)
FUND BALANCE - September 30 $1,924,506 $2,195,684 $1,243,565 $1,648,280 $942,394
100
368
Transportation Impact 150
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324310 Transportation - Residential $134,983 $35,352 $0 $36,000 $0
324320 Transportation - Commercial $33,180 $233,647 $0 $9,000 $0
361100/361300 Investment $3,566 $32,266 $5,000 $5,000 $40,000
Total Revenues $171,729 $301,265 $5,000 $50,000 $40,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $171,729 $301,265 $5,000 $50,000 $40,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $26,157 $40,377 $954,000 $575,000 $379,000
Total Capital $26,157 $40,377 $954,000 $575,000 $379,000
TOTAL APPLICATIONS $26,157 $40,377 $954,000 $575,000 $379,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,783,506 $1,929,078 $1,369,075 $2,189,966 $1,664,966
Appropriation TO (FROM) Fund Balance $145,572 $260,888 ($949,000)($525,000)($339,000)
FUND BALANCE - September 30 $1,929,078 $2,189,966 $420,075 $1,664,966 $1,325,966
101
369
Police Impact 151
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324110 Public Safety - Residential $22,825 $10,175 $0 $10,000 $0
324120 Public Safety - Commercial $1,895 $9,162 $0 $0 $0
361100/361300 Investment $1,417 $12,093 $6,000 $6,000 $19,000
Total Revenues $26,137 $31,430 $6,000 $16,000 $19,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $26,137 $31,430 $6,000 $16,000 $19,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $0 $0 $0 $324,900
Total Capital $0 $0 $0 $0 $324,900
TOTAL APPLICATIONS $0 $0 $0 $0 $324,900
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $732,398 $758,535 $778,471 $789,965 $805,965
Appropriation TO (FROM) Fund Balance $26,137 $31,430 $6,000 $16,000 ($305,900)
FUND BALANCE - September 30 $758,535 $789,965 $784,471 $805,965 $500,065
102
370
Fire Impact - 152
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324110 Public Safety - Residential $14,104 $6,364 $0 $6,700 $0
324120 Public Safety - Commercial $1,415 $12,515 $0 $0 $0
361100/361300 Investment $5,095 $42,382 $25,000 $25,000 $80,000
Total Revenues $20,614 $61,261 $25,000 $31,700 $80,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $20,614 $61,261 $25,000 $31,700 $80,000
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 $2,667,009 $2,687,623 $2,708,903 $2,748,884 $2,780,584
Appropriation TO (FROM) Fund Balance $20,614 $61,261 $25,000 $31,700 $80,000
FUND BALANCE - September 30 $2,687,623 $2,748,884 $2,733,903 $2,780,584 $2,860,584
$1
103
371
Park Impact 153
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324610 Culture / Recreation - Residential $138,195 $61,605 $0 $64,000 $0
361100/361300 Investment $1,558 $11,382 $4,000 $4,000 $10,000
Total Revenues $139,753 $72,987 $4,000 $68,000 $10,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $139,753 $72,987 $4,000 $68,000 $10,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment ($54)$0 $0 $0 $0
560650 Construction In Progress $187,867 $163,457 $100,000 $100,000 $410,000
Total Capital $187,813 $163,457 $100,000 $100,000 $410,000
TOTAL APPLICATIONS $187,813 $163,457 $100,000 $100,000 $410,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $804,863 $756,803 $619,158 $666,333 $634,333
Appropriation TO (FROM) Fund Balance ($48,060)($90,470)($96,000)($32,000)($400,000)
FUND BALANCE - September 30 $756,803 $666,333 $523,158 $634,333 $234,333
104
372
Sewer Plant Replacement (ARPA/SRFL) 180
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
332390 ARPA - Other Physical Environment $0 $7,900 $0 $0 $0
361100 Interest / Other Earnings $0 $116,552 $110,000 $110,000 $550,000
384000 SRLF Debt Proceeds $0 $0 $0 $0 $5,400,000
Total Revenues $0 $124,452 $110,000 $110,000 $5,950,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $0 $124,452 $110,000 $110,000 $5,950,000
APPLICATIONS
560650 Construction In Progress $0 $0 $1,350,000 $1,000,000 $5,400,000
Total Operating $0 $0 $1,350,000 $1,000,000 $5,400,000
591001 To General Fund $0 $7,900 $15,800 $15,800 $7,900
Total Transfers $0 $7,900 $15,800 $15,800 $7,900
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $0 $7,900 $1,365,800 $1,015,800 $5,407,900
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $0 $0 $18,687,851 $18,804,403 $17,898,603
Appropriation TO (FROM) Fund Balance $0 $116,552 ($1,255,800)($905,800)$542,100
FUND BALANCE - September 30 $0 $116,552 $17,432,051 $17,898,603 $18,440,703
Available ARPA Proceeds (Deferred Revenue)$18,687,851
$18,804,403
105
373
Special Assessment - TLBD Maint 160
Assess Rate/Unit -$128
Legal Maximum -$128
$120 $120 $120 $120 $128
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325200 Charges for Services $509,268 $508,732 $507,548 $507,548 $538,566
366000 Misc Private Donations $3,000 $0 $0 $0 $0
361100/361300 Investment $766 $5,393 $800 $800 $2,000
Total Revenues $513,034 $514,125 $508,348 $508,348 $540,566
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $513,034 $514,125 $508,348 $508,348 $540,566
APPLICATIONS
530340 Other Svcs $2,399 $0 $2,650 $2,650 $0
530341 Other Svcs - Contract / Admin $59,795 $59,978 $100,006 $65,006 $105,566
540430 Utilities $65,851 $56,062 $73,710 $73,710 $78,240
540434 Streetlights $228,056 $230,379 $238,368 $238,368 $243,600
545210 R&M Infra - Fountains $12,436 $32,658 $16,600 $51,000 $23,416
545270 R&M Infra - Grounds $178,622 $149,118 $178,777 $144,377 $174,948
Total Operating $547,159 $528,195 $610,111 $575,111 $625,770
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $547,159 $528,195 $610,111 $575,111 $625,770
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $233,445 $199,320 $147,098 $185,250 $118,487
Appropriation TO (FROM) Fund Balance ($34,125)($14,070)($101,763)($66,763)($85,204)
FUND BALANCE - September 30 $199,320 $185,250 $45,335 $118,487 $33,283
106
374
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
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325100 *Capital Improvement $95,604 $138,363 $138,655 $138,655 $137,955
369900 *Misc Revenue $8,416 $0 $0 $0 $0
361100/361300 *Investment $35,215 $974 $50 $50 $1,000
Total Revenues $139,235 $139,337 $138,705 $138,705 $138,955
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $139,235 $139,337 $138,705 $138,705 $138,955
APPLICATIONS
530340 Other Svcs $654 $0 $750 $750 $0
530341 Other Svcs - Contract / Admin $3,076 $3,153 $4,120 $4,120 $4,015
Total Operating $3,730 $3,153 $4,870 $4,870 $4,015
Total Transfers $0 $0 $0 $0 $0
570710 Principal $95,604 $99,099 $102,332 $102,332 $105,408
570720 Interest $35,117 $31,953 $28,680 $28,680 $25,592
Total Debt Service $130,721 $131,052 $131,012 $131,012 $131,000
560650 Construction In Progress $0 $34,727 $0 $0 $0
Total Capital $0 $34,727 $0 $0 $0
TOTAL APPLICATIONS $134,451 $168,932 $135,882 $135,882 $135,015
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $60,068 $64,852 $32,613 $35,257 $38,080
Appropriation TO (FROM) Fund Balance $4,784 ($29,595)$2,823 $2,823 $3,940
FUND BALANCE - September 30 $64,852 $35,257 $35,436 $38,080 $42,020
Due to the structure of this debt service instrument, the FY2020 and FY2021 special assessment revenues are required by GASB to have the distinctive
accounting treatment represented herein.
107
375
Special Assessment - Tuscawilla III 162
Capital/DS and Maintenance Divisions
Capital Maint
Assess Rate/Unit* -$88 $87
Legal Maximum -$88 $87
Unaudited Original Revised
Division FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
1521 Capital Division $5,717 $5,690 $5,716 $5,716 $5,927
1522 Maintenance Division $7,555 $7,709 $7,500 $7,500 $7,542
TOTAL SOURCES $13,272 $13,399 $13,216 $13,216 $13,469
APPLICATIONS
1521 Capital Division $6,085 $6,079 $6,140 $6,140 $6,701
1522 Maintenance Division $8,329 $8,286 $9,008 $9,008 $9,113
TOTAL APPLICATIONS $14,414 $14,365 $15,148 $15,148 $15,814
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $8,870 $7,728 $5,933 $6,762 $4,830
Appropriation TO (FROM) Fund Balance ($1,142)($966)($1,932)($1,932)($2,345)
FUND BALANCE - September 30 $7,728 $6,762 $4,001 $4,830 $2,485
Internal Loan to General Fund ($42,416)($39,393)
Per ACFR ($34,688)($32,631)
108
376
Special Assessment - Tuscawilla III 162
Capital 1521 - Internal Loan
Final Year FY 2033
Assess Rate/Unit -$88
Legal Maximum -$88
$85 $85 $85 $85 $88
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325100 Capital Improvement $5,717 $5,690 $5,696 $5,696 $5,927
361100/361300 Investment $0 $0 $20 $20 $0
Total Revenues $5,717 $5,690 $5,716 $5,716 $5,927
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $5,717 $5,690 $5,716 $5,716 $5,927
APPLICATIONS
530340 Other Svcs $28 $0 $35 $35 $0
530341 Other Svcs - Contract / Admin $1,846 $1,868 $1,893 $1,893 $1,913
Total Operating $1,874 $1,868 $1,928 $1,928 $1,913
570710 Principal $2,941 $3,023 $3,108 $3,108 $2,835
570720 Interest $1,270 $1,188 $1,104 $1,104 $1,953
Total Debt Service $4,211 $4,211 $4,212 $4,212 $4,788
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $6,085 $6,079 $6,140 $6,140 $6,701
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $2,498 $2,130 $1,735 $1,741 $1,317
Appropriation TO (FROM) Fund Balance ($368)($389)($424)($424)($774)
FUND BALANCE - September 30 $2,130 $1,741 $1,311 $1,317 $543
Internal Loan to General Fund ($42,416)($39,393)
per 9/30 ACFR ($40,286)($37,652)
109
377
Special Assessment - Tuscawilla III 162
Maintenance 1522
Assess Rate/Unit -$87
Legal Maximum -$87
$75 $87 $87 $87 $87
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325200 Charges for Services $7,523 $7,484 $7,500 $7,500 $7,462
361100/361300 Investment $32 $225 $0 $0 $80
Total Revenues $7,555 $7,709 $7,500 $7,500 $7,542
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $7,555 $7,709 $7,500 $7,500 $7,542
APPLICATIONS
530340 Other Svcs $37 $0 $35 $35 $0
530341 Other Svcs - Contract / Admin $2,291 $2,313 $2,383 $2,383 $2,403
540432 Water/Sewer $751 $723 $840 $840 $960
545270 R&M Infra - Grounds $5,250 $5,250 $5,750 $5,750 $5,750
Total Operating $8,329 $8,286 $9,008 $9,008 $9,113
Total Transfers $0 $0 $0 $0 $0
TOTAL APPLICATIONS $8,329 $8,286 $9,008 $9,008 $9,113
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $6,372 $5,598 $4,198 $5,021 $3,513
Appropriation TO (FROM) Fund Balance ($774)($577)($1,508)($1,508)($1,571)
FUND BALANCE - September 30 $5,598 $5,021 $2,690 $3,513 $1,942
110
378
Special Assessment - Oak Forest Maintenance 161
Assess Rate/Unit -$60
Legal Maximum -$63
$60 $60 $60 $60 $60
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325200 Charges for Services $55,926 $55,610 $55,725 $55,725 $55,445
361100/361300 Investment $231 $1,916 $650 $650 $2,500
Total Revenues $56,157 $57,526 $56,375 $56,375 $57,945
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $56,157 $57,526 $56,375 $56,375 $57,945
APPLICATIONS
530340 Other Svcs $261 $0 $300 $300 $0
530341 Other Svcs - Contract / Admin $15,205 $15,350 $16,180 $16,180 $16,332
540430 Utilities $4,292 $4,484 $5,220 $5,220 $5,760
545270 R&M Infra - Grounds $30,015 $26,504 $51,220 $51,220 $51,776
Total Operating $49,773 $46,338 $72,920 $72,920 $73,868
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $49,773 $46,338 $72,920 $72,920 $73,868
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $97,343 $103,727 $89,461 $114,915 $98,370
Appropriation TO (FROM) Fund Balance $6,384 $11,188 ($16,545)($16,545)($15,923)
FUND BALANCE - September 30 $103,727 $114,915 $72,916 $98,370 $82,447
111
379
1999/2011 Debt Service 202
1999 Series Improvement Refunding Revenue Bonds - US Bank
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $1,059 $15,069 $10,000 $10,000 $30,000
Total Revenues $1,059 $15,069 $10,000 $10,000 $30,000
381001 From General Fund $1,230,000 $1,280,001 $1,275,001 $1,275,001 $1,290,000
Total Transfers $1,230,000 $1,280,001 $1,275,001 $1,275,001 $1,290,000
TOTAL SOURCES $1,231,059 $1,295,070 $1,285,001 $1,285,001 $1,320,000
APPLICATIONS
530314 Consulting $3,500 $0 $2,500 $2,500 $2,500
Total Operating $3,500 $0 $2,500 $2,500 $2,500
Total Transfers $0 $0 $0 $0 $0
570710 Principal $393,797 $371,765 $331,131 $350,893 $331,131
570720 Interest $881,204 $903,235 $943,870 $924,108 $943,870
Total Debt Service $1,275,001 $1,275,000 $1,275,001 $1,275,001 $1,275,001
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $1,278,501 $1,275,000 $1,277,501 $1,277,501 $1,277,501
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,324,230 $1,276,788 $1,279,563 $1,296,858 $1,304,358
($47,442)$20,070 $7,500 $7,500 $42,499
FUND BALANCE - September 30*$1,276,788 $1,296,858 $1,287,063 $1,304,358 $1,346,857
*Fund balance is exhausted each year as payments on this debt are due on 10/1 .
112
380
1999 Construction Capital Project 301
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $1,686 $13,728 $800 $800 $2,000
Total Revenues $1,686 $13,728 $800 $800 $2,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $1,686 $13,728 $800 $800 $2,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $0 $27,596 $785,900 $785,900 $0
Total Capital $0 $27,596 $785,900 $785,900 $0
TOTAL APPLICATIONS $0 $27,596 $785,900 $785,900 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $885,138 $886,824 $787,624 $872,956 $87,856
Appropriation TO (FROM) Fund Balance $1,686 ($13,868)($785,100)($785,100)$2,000
FUND BALANCE - September 30 $886,824 $872,956 $2,524 $87,856 $89,856
113
381
Revolving Rehab 302
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $2,231 $18,452 $0 $0 $500
Total Revenues $2,231 $18,452 $0 $0 $500
381303 From Perk Up Parks $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $2,231 $18,452 $0 $0 $500
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $0 $0 $1,172,600 $1,172,600 $0
Total Capital $0 $0 $1,172,600 $1,172,600 $0
TOTAL APPLICATIONS $0 $0 $1,172,600 $1,172,600 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,171,663 $1,173,894 $1,174,894 $1,192,346 $19,746
Appropriation TO (FROM) Fund Balance $2,231 $18,452 ($1,172,600)($1,172,600)$500
FUND BALANCE - September 30 $1,173,894 $1,192,346 $2,294 $19,746 $20,246
114
382
Perk Up Parks - Capital Projects 303
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $7,726 $66,885 $20,000 $20,000 $80,000
Total Revenues $7,726 $66,885 $20,000 $20,000 $80,000
381001 From General Fund $500,000 $0 $0 $0 $0
Total Transfers $500,000 $0 $0 $0 $0
TOTAL SOURCES $507,726 $66,885 $20,000 $20,000 $80,000
APPLICATIONS
550525 Operating - Small Tools $0 $276 $0 $0 $0
Total Operating $0 $276 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
Machinery & Equipment $0 $0 $0 $0 $140,000
560650 Construction In Progress $311,092 $225,349 $864,500 $1,868,818 $585,500
Total Capital $311,092 $225,349 $864,500 $1,868,818 $725,500
TOTAL APPLICATIONS $311,092 $225,625 $864,500 $1,868,818 $725,500
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $4,117,214 $4,313,848 $2,967,349 $4,155,108 $2,306,290
Appropriation TO (FROM) Fund Balance $196,634 ($158,740)($844,500)($1,848,818)($645,500)
FUND BALANCE - September 30 $4,313,848 $4,155,108 $2,122,849 $2,306,290 $1,660,790
115
383
Excellence in Customer Service Initiative Capital Project 305
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment $1,610 $18,771 $9,000 $9,000 $27,000
Total Revenues $1,610 $18,771 $9,000 $9,000 $27,000
381001 From General Fund $400,000 $0 $0 $0 $0
Total Transfers $400,000 $0 $0 $0 $0
TOTAL SOURCES $401,610 $18,771 $9,000 $9,000 $27,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560622 Buildings - Improvements $0 $0 $0 $0 $30,000
560640 Machinery & Equipment $0 $0 $0 $0 $80,000
560650 Construction In Progress $62,253 $16,959 $15,000 $15,000 $380,000
560680 Intangibles $0 $0 $0 $0 $52,000
Total Capital $62,253 $16,959 $15,000 $15,000 $542,000
TOTAL APPLICATIONS $62,253 $16,959 $15,000 $15,000 $542,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $860,663 $1,200,020 $1,185,770 $1,201,832 $1,195,832
Appropriation TO (FROM) Fund Balance $339,357 $1,812 ($6,000)($6,000)($515,000)
FUND BALANCE - September 30 $1,200,020 $1,201,832 $1,179,770 $1,195,832 $680,832
116
384
ENTERPRISE FUNDS
385
THIS PAGE INTENTIONALLY LEFT BLANK
386
Enterprise Funds
Overview
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Actual Actual Budget Budget Budget
Sources
Revenues $14,155,240 $15,352,749 $15,721,214 $16,001,214 $15,086,923
Transfers In $2,850,000 $0 $0 $0 $0
Total Sources $17,005,240 $15,352,749 $15,721,214 $16,001,214 $15,086,923
Applications
Personnel Services $1,561,509 $2,079,329 $2,865,151 $2,629,151 $3,465,171
Operating $7,100,809 $7,191,902 $8,625,920 $8,818,885 $10,668,433
Debt $1,579,208 $1,124,837 $2,411,104 $2,411,104 $2,413,819
Transfers $533,856 $546,702 $764,058 $764,058 $751,268
Capital $3,020,127 $1,940,396 $8,773,400 $9,180,400 $4,496,000
Total Applications $13,795,509 $12,883,166 $23,439,633 $23,803,598 $21,794,691
Less Capitalized Applications ($4,389,276)($2,953,780)
Total Non-Capital Applications $9,406,233 $9,929,386
117
387
Enterprise Funds - Recap
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
FUND FUND NAME Actual Actual Budget Budget Budget
SOURCES
410 Water & Sewer Utility $13,958,792 $12,477,679 $13,502,714 $13,502,714 $12,932,143
412 W&S - Service Availability $247,051 $621,483 $33,500 $313,500 $140,000
420 Development Services $1,309,002 $1,083,005 $977,000 $977,000 $853,500
411 Stormwater $1,490,395 $1,170,582 $1,208,000 $1,208,000 $1,161,280
TOTAL SOURCES $17,005,240 $15,352,749 $15,721,214 $16,001,214 $15,086,923
APPLICATIONS
410 Water & Sewer Utility $7,249,966 $7,683,402 $16,802,500 $16,817,500 $17,023,644
412 W&S - Service Availability $0 $0 $2,800,000 $2,800,000 $500,000
420 Development Services $1,272,906 $1,266,376 $2,295,617 $2,295,617 $2,402,992
411 Stormwater $883,361 $979,608 $1,541,516 $1,890,481 $1,868,055
TOTAL APPLICATIONS $9,406,233 $9,929,386 $23,439,633 $23,803,598 $21,794,691
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $52,722,233 $56,865,335 $19,806,570 $27,653,172 $19,850,788
Appropriation TO (FROM) Fund Equity $7,599,007 $5,423,363 ($7,718,419)($7,802,384)($6,707,768)
FUND EQUITY - September 30 $60,321,240 $62,288,698 $12,088,151 $19,850,788 $13,143,020
Non-Cash Adjustments ($3,455,905)($3,039,665)
Total Net Assets per ACFR 56,865,335 59,249,033
Net Assets Net Assets less Net Capital
(less Restricted for Renewal/Replacement)
118
388
Water & Sewer Utility 410 / Service Availability 412
Overview
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Actual Actual Budget Budget Budget
Sources
Revenues $11,705,843 $13,099,162 $13,536,214 $13,816,214 $13,072,143
Transfers In $2,500,000 $0 $0 $0 $0
Total Sources $14,205,843 $13,099,162 $13,536,214 $13,816,214 $13,072,143
Applications
Personnel Services $854,255 $1,282,906 $1,607,448 $1,558,948 $1,841,439
Operating Expenses $5,651,796 $5,742,341 $6,824,890 $6,906,390 $8,676,118
Debt $1,579,208 $1,124,837 $2,411,104 $2,411,104 $2,413,819
Transfers $533,856 $546,702 $764,058 $764,058 $751,268
Capital Outlay $2,928,267 $1,724,675 $7,995,000 $7,977,000 $3,841,000
Total Applications $11,547,382 $10,421,461 $19,602,500 $19,617,500 $17,523,644
Less Capitalized Applications ($4,297,416)($2,738,059)
Total Non-Capital Applications $7,249,966 $7,683,402
Water & Sewer Operations - 3600
Utility/Public Works Director 1 1 1 1
Assistant Utility Director 1
Supervisor 1
Project Manager 1 1 1
Utility Superintendent 1 1
Maintenance Worker 11 9 9 9
Assistant Administrator 1
Line Locator 1 1 1 1
Foreman 2 3 3 3
Service Technician 2 2 2 2
Meter Reader 3 3 3 3
Total 20 22 21 22
TOTAL FULL-TIME PERSONNEL 20 22 21 22
Water & Sewer Operations - Part Time - 3600
Maintenance Worker 0.73 0.73
Total 0.00 0.00 0.73 0.73
TOTAL PART-TIME PERSONNEL 0.00 0.00 0.73 0.73
119
389
Water Sewer Utility 410 / Service Availability 412
Fund Recap
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Actual Actual Budget Budget Budget
SOURCES
Operating Revenues $11,384,503 $12,123,568 $13,422,714 $13,422,714 $12,592,143
Non-Operating Revenues and Transfers $2,574,289 $354,111 $80,000 $80,000 $340,000
Service Availability Fund $247,051 $621,483 $33,500 $313,500 $140,000
TOTAL SOURCES $14,205,843 $13,099,162 $13,536,214 $13,816,214 $13,072,143
APPLICATIONS
Operations $7,249,966 $7,683,402 $16,802,500 $16,817,500 $17,023,644
Service Availability Fund $0 $0 $2,800,000 $2,800,000 $500,000
TOTAL APPLICATIONS $7,249,966 $7,683,402 $19,602,500 $19,617,500 $17,523,644
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $36,751,107 $40,725,633 $12,940,380 $19,856,012 $14,054,726
Appropriation TO (FROM) Fund Equity $6,955,877 $5,415,760 ($6,066,286)($5,801,286)($4,451,501)
FUND EQUITY - September 30 $43,706,984 $46,141,393 $6,874,094 $14,054,726 $9,603,225
Non-cash Adjustments ($2,981,351)($2,266,293)
Total Net Assets per ACFR $40,725,633 $43,875,100
Net Assets Net Assets less Net Capital
(less Renewal/Replacement, Restricted)
Total Net Assets Consist of (Estimated):
Cash and Investments -$ 30,768,151
Other Current Assets -$ 570,192
Restricted Investments - $1,870,348
Net Deferred Flow (pension/OPEB) -
($ 2,541,175)
Current Liabilities -($1,041,261)
Noncurrent Liabilities -($ 7,299,895)
Capital Assets (net of related debt) -
$ 21,548,739
120
390
Water & Sewer Utility 410
Sources
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
SOURCES
Operating:
343300 Water Supply $4,018,106 $4,260,609 $4,743,804 $4,743,804 $4,407,281
343500 Sewer / Waste Water $6,644,901 $6,986,374 $7,910,705 $7,910,705 $7,344,206
343700 Reclaimed Water $452,228 $493,981 $544,205 $544,205 $586,656
343910 Meter $46,516 $30,524 $50,000 $50,000 $50,000
343920 Penalties (Late)$124,233 $120,111 $90,000 $90,000 $125,000
343925 Application $40,300 $34,880 $36,000 $36,000 $31,000
343930 Turn Off / 0n $49,625 $51,520 $42,000 $42,000 $42,000
343935 Tampering $380 $610 $0 $0 $0
343940 Inspection $2,280 $2,800 $4,000 $4,000 $4,000
343945 NSF $1,860 $3,150 $2,000 $2,000 $2,000
369300/369301 Settlements & Collections $1,453 $1,679 $0 $0 $0
369900 Misc Revenue $2,621 $137,330 $0 $0 $0
Operating Revenues $11,384,503 $12,123,568 $13,422,714 $13,422,714 $12,592,143
Non-Operating:
331390 Federal Grant - Other Phys. Environ.$0 $880 $0 $0 $0
334390 State Grant - Other Phys. Environ.$0 $69 $0 $0 $0
361100/361300 Investment $39,709 $353,162 $80,000 $80,000 $340,000
364100 Auction Proceeds $34,580 $0 $0 $0 $0
Non-Operating Revenues $74,289 $354,111 $80,000 $80,000 $340,000
Total Revenues $11,458,792 $12,477,679 $13,502,714 $13,502,714 $12,932,143
381001 From General Fund $500,000 $0 $0 $0 $0
381121 From Infrastructure Surtax $2,000,000 $0 $0 $0 $0
Total Transfers $2,500,000 $0 $0 $0
TOTAL SOURCES $13,958,792 $12,477,679 $13,502,714 $13,502,714 $12,932,143
121
391
Water & Sewer Utility 410
Applications
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $723,145 $824,267 $1,061,587 $1,013,087 $1,126,919
510140 Overtime $47,226 $43,837 $36,000 $36,000 $46,998
510900 Reimbursements ($2,692)($1,645)$0 $0 $0
520200 FICA $57,606 $66,946 $83,267 $83,267 $87,438
520220 Pension DB ($63,615)$127,884 $82,897 $82,897 $77,957
520225 Pension DC $10,481 $32,235 $65,642 $65,642 $66,195
520230 Health Insurance $63,853 $168,465 $241,416 $241,416 $408,844
520240 Workers' Comp $18,251 $20,917 $36,639 $36,639 $27,088
Total Payroll $854,255 $1,282,906 $1,607,448 $1,558,948 $1,841,439
530311 Legal $24,934 $25,956 $16,560 $16,560 $19,584
530314 Consulting $3,083,817 $2,805,036 $2,935,364 $2,985,364 $4,674,661
530315 Pre/Post Employment $0 $460 $1,130 $1,130 $2,600
530341 Other Svcs - Contract / Admin $815,760 $811,900 $911,490 $924,990 $911,550
530340 Other Svcs $16,760 $0 $0 $0 $0
530342 Other Svcs - Maint / Licenses $21,143 $18,927 $48,060 $48,060 $48,059
530343 Other Svcs - Banking $20,916 $19,439 $20,000 $20,000 $21,000
530411 Communication - Phone $11,919 $11,039 $19,259 $19,259 $19,441
Communication - R&M $442 $0 $600 $600 $600
540430 Utilities $814,725 $844,609 $1,047,884 $597,884 $1,082,580
545100 R&M Buildings $19,076 $9,953 $7,850 $7,850 $15,640
545130 R&M Bldgs - Water Plant $23,829 $11,861 $286,200 $286,200 $286,700
545140 R&M Bldgs - Sewer Plant $161,595 $583,993 $265,000 $715,000 $265,500
545150 R&M Bldgs - Reclaimed Plant $35,613 $8,624 $49,000 $49,000 $49,000
545230 R&M Infra - Lift Stations $27,324 $5,797 $111,000 $111,000 $121,000
545240 R&M Infra - Water System $214,248 $205,172 $478,400 $478,400 $491,400
545250 R&M Infra - Sewer System $75,044 $39,367 $95,500 $95,500 $96,000
545270 R&M Infra - Grounds $38,272 $41,112 $85,897 $85,897 $86,535
545300 R&M Mach & Equip $28,904 $47,556 $63,220 $63,220 $63,720
545310 R&M M&E - Vehicles $21,539 $27,970 $23,300 $23,300 $27,000
545320 R&M M&E - Meters $34,919 $20,958 $49,569 $49,569 $52,070
550510 Office $537 $853 $1,900 $1,900 $1,900
550520 Operating $101 $28 $0 $0 $0
550522 Operating - Tires / Filters $4,638 $4,756 $12,500 $12,500 $12,500
550523 Operating - Janitorial $0 $1,000 $2,500 $2,500 $2,500
550525 Operating - Small Tools $15,651 $18,610 $41,200 $41,200 $45,200
550526 Operating - Software $5,746 $8,704 $9,000 $27,000 $10,400
550527 Operating - Apparel $11,805 $14,320 $15,275 $15,275 $15,875
552000 Fuel $70,854 $108,054 $136,357 $136,357 $148,024
555400 Travel & Per Diem $590 $205 $2,000 $2,000 $8,000
555420 Postage / Freight $257 $9 $100 $100 $100
555441 Rent / Lease - Copy Machine $1,575 $2,046 $2,040 $2,040 $2,160
555442 Rent / Lease - Equipment $1,782 $3,436 $13,798 $13,798 $13,798
555450 Insurance $15,000 $15,000 $15,000 $15,000 $15,000
555470 Printing / Binding $0 $0 $310 $310 $330
555480 Promotional / Advertising $13,583 $3,984 $11,900 $11,900 $12,000
555490 Not Otherwise Classified $5,151 $17,873 $550 $550 $1,500
555540 Dues/Reg/Pub $13,195 $1,598 $13,010 $13,010 $13,410
555550 Training $552 $2,136 $4,950 $4,950 $7,950
599100 Contingency $0 $0 $27,217 $27,217 $30,831
Total Operating $5,651,796 $5,742,341 $6,824,890 $6,906,390 $8,676,118
122
392
Water & Sewer Utility 410
Applications
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
570710 Principal $1,369,149 $1,013,384 $947,587 $947,587 $919,957
570720 Interest $131,868 $111,453 $1,458,517 $1,458,517 $1,488,862
570730 Other Debt Service Costs $78,191 $0 $5,000 $5,000 $5,000
Total Debt Service $1,579,208 $1,124,837 $2,411,104 $2,411,104 $2,413,819
591001 To General Fund $533,856 $546,702 $764,058 $764,058 $751,268
Total Transfers $533,856 $546,702 $764,058 $764,058 $751,268
560621 Buildings - Plants and Main $40,146 $78,765 $0 $0 $0
560631 Improvements $26,051 $0 $0 $0 $0
560640 Machinery & Equipment $67,169 $79,821 $2,187,000 $1,872,500 $10,000
560641 Mach & Equip - Vehicles $0 $77,057 $0 $46,500 $81,000
560642 Mach & Equip - Data Proc $0 $0 $8,000 $8,000 $0
560650 Construction In Progress $2,794,901 $1,479,981 $3,000,000 $3,250,000 $3,250,000
560680 Intangibles $0 $9,051 $0 $0 $0
Total Capital $2,928,267 $1,724,675 $5,195,000 $5,177,000 $3,341,000
Transfer to Balance Sheet ($4,297,416)($2,738,059)
Transfer to Balance Sheet ($4,297,416)($2,738,059)$0 $0 $0
TOTAL APPLICATIONS $7,249,966 $7,683,402 $16,802,500 $16,817,500 $17,023,644
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $30,122,772 $33,850,247 $7,352,994 $12,359,143 $9,044,357
Appropriation TO (FROM) Fund Equity $6,708,826 $4,794,277 ($3,299,786)($3,314,786)($4,091,501)
FUND EQUITY - September 30 $36,831,598 $38,644,524 $4,053,208 $9,044,357 $4,952,856
Non-cash Adjustments ($2,981,351)($2,266,293)
Total Net Assets per ACFR $33,850,247 $36,378,231
Net Assets Net Assets less Net Capital
(less Renewal/Replacement, Restricted)
Total Net Assets Consist of (Estimated):
Cash and Investments -$ 23,271,282
Other Current Assets -$ 570,192
Restricted Investments -$ 1,870,349
Net Deferred Flow (pension/OPEB) -
($ 2,541,175)
Current Liabilities -($ 1,041,261)
Noncurrent Liabilities -($ 7,299,895)
Capital Assets
(net of related debt) -$ 21,548,739
123
393
Water & Sewer Service Availability 412
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Operating:
324210 Svc Avail - Water / Residential $42,145 $46,638 $0 $37,000 $0
324215 Svc Avail - Sewer / Residential $151,965 $177,510 $0 $141,000 $0
324220 Svc Avail - Water / Commercial $3,259 $52,151 $0 $0 $0
324225 Svc Avail - Sewer / Commercial $36,840 $232,427 $0 $14,000 $0
Operating Revenues $234,209 $508,726 $0 $192,000 $0
Non-Operating:
361100/361300 Investment $12,842 $112,757 $33,500 $121,500 $140,000
Non-Operating Revenues $12,842 $112,757 $33,500 $121,500 $140,000
Total Revenues $247,051 $621,483 $33,500 $313,500 $140,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $247,051 $621,483 $33,500 $313,500 $140,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $0 $0 $2,800,000 $2,800,000 $500,000
Total Capital $0 $0 $2,800,000 $2,800,000 $500,000
TOTAL APPLICATIONS $0 $0 $2,800,000 $2,800,000 $500,000
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $6,628,335 $6,875,386 $5,587,386 $7,496,869 $5,010,369
Appropriation TO (FROM) Fund Equity $247,051 $621,483 ($2,766,500)($2,486,500)($360,000)
FUND EQUITY - September 30 $6,875,386 $7,496,869 $2,820,886 $5,010,369 $4,650,369
124
394
Stormwater Utility 411
Overview
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Actual Actual Budget Budget Budget
Sources
Revenues $1,140,395 $1,170,582 $1,208,000 $1,208,000 $1,161,280
Transfers In $350,000 $0 $0 $0 $0
Total Sources $1,490,395 $1,170,582 $1,208,000 $1,208,000 $1,161,280
Applications
Personnel Services $312,278 $379,727 $516,579 $329,079 $664,110
Operating Expenses $571,083 $599,881 $782,537 $894,002 $903,945
Debt $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0
Capital Outlay $0 $42,504 $242,400 $667,400 $300,000
Total Applications $883,361 $1,022,112 $1,541,516 $1,890,481 $1,868,055
Less Capitalized Applications $0 ($42,504)
Total Non-Capital Applications $883,361 $979,608
Operations - 3800
Stormwater Manager 1 1 1 1
Team Leader
Maintenance Worker 4 4 3 3
Total 5 5 4 4
Engineering - 3810
Engineering Director 1 1
Construction Inspector 1
Civil Engineer 1 1 2 2
Total 1 1 3 4
TOTAL FULL-TIME PERSONNEL 6 6 7 8
125
395
Stormwater Utility 411
Fund Recap
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Operating:
322120 Engineering Inspection $12,406 $0 $20,000 $20,000 $20,000
343901 Stormwater $1,123,167 $1,134,353 $1,176,000 $1,176,000 $1,121,280
Operating Revenues $1,135,573 $1,134,353 $1,196,000 $1,196,000 $1,141,280
Non-Operating:
331390 Federal Grant - Other Phys. Environ.$0 $453 $0 $0 $0
334390 State Grant - Other Phys. Environ.$0 $35 $0 $0 $0
343900 Other Physical Environment $25 $0 $0 $0 $0
361100/361300 Investment $3,414 $35,722 $12,000 $12,000 $20,000
364100 Auction Proceeds $1,383 $0 $0 $0 $0
369900 Misc Revenue $0 $19 $0 $0 $0
Non-Operating Revenues $4,822 $36,229 $12,000 $12,000 $20,000
Total Revenues $1,140,395 $1,170,582 $1,208,000 $1,208,000 $1,161,280
381001 From General Fund $350,000 $0 $0 $0 $0
Total Transfers $350,000 $0 $0 $0 $0
TOTAL SOURCES $1,490,395 $1,170,582 $1,208,000 $1,208,000 $1,161,280
APPLICATIONS
Division
3800 Operations $772,324 $857,413 $1,194,332 $1,596,797 $1,601,053
3810 Engineering $111,037 $122,195 $347,184 $293,684 $267,002
TOTAL APPLICATIONS $883,361 $979,608 $1,541,516 $1,890,481 $1,868,055
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $9,600,108 $9,790,651 $1,897,689 $1,983,254 $1,300,773
Appropriation TO (FROM) Fund Equity $607,034 $190,974 ($333,516)($682,481)($706,775)
FUND EQUITY - September 30 $10,207,142 $9,981,625 $1,564,173 $1,300,773 $593,998
Non-cash Adjustments ($416,491)($645,979)
Total Net Assets per ACFR $9,790,651 $9,335,646
Net Assets Net Assets less Net Capital
Total Net Assets consist of (Estimated):
Cash and Investments -$ 2,403,168
Other Current Assets -$ 55,282
Restricted Investments $ 156,766
Net Deferred Flow (pension) -($ 511,265)
Current Liabilities -($ 79,584)
Non-current Liabilities -($ 41,113)
Capital Assets (net of related debt) -
$ 7,352,392
126
396
Stormwater Utility 411
Applications Summary
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $220,966 $221,309 $330,993 $173,493 $429,580
510140 Overtime $592 $6,062 $9,751 $9,751 $10,008
510900 Reimbursements ($25)$0 $0 $0 $0
520200 FICA $16,387 $17,075 $26,105 $26,105 $31,958
520220 Pension DB $7,771 $58,947 $22,926 $22,926 $24,673
520225 Pension DC $2,078 $6,198 $19,070 $19,070 $25,418
520230 Health Insurance $55,213 $58,006 $90,451 $60,451 $122,947
520240 Workers' Comp $9,296 $12,130 $17,283 $17,283 $19,526
Total Payroll $312,278 $379,727 $516,579 $329,079 $664,110
530311 Legal $5,577 $5,502 $5,400 $5,400 $6,408
530314 Consulting $42,127 $50,722 $75,000 $201,500 $75,000
530315 Pre/Post Employment $75 $25 $745 $745 $745
530341 Other Svcs - Contract / Admin $188,818 $194,130 $209,332 $226,832 $329,332
530342 Other Svcs - Maint / Licenses $1,295 $396 $2,729 $2,729 $2,729
530411 Communication - Phone $685 $624 $1,488 $1,488 $1,104
545210 R&M Infra - Stormwater $86,642 $83,768 $166,480 $166,480 $166,480
545270 R&M Infra - Grounds $204,803 $208,251 $226,294 $226,294 $230,120
545300 R&M Mach & Equip $7,531 $11,490 $17,900 $7,900 $17,900
545310 R&M M&E - Vehicles $4,611 $4,371 $4,450 $4,450
550510 Office $8 $157 $200 $200 $250
550520 Operating $181 $318 $200 $200 $250
550522 Operating - Tires / Filters $3,276 $2,179 $2,750 $2,750 $3,000
550524 Operating - Chemicals $0 $0 $15,500 $500 $15,500
550525 Operating - Small Tools $6,452 $4,673 $10,000 $10,000 $10,200
550527 Operating - Apparel $3,148 $4,142 $7,550 $7,550 $7,550
552000 Fuel $12,614 $22,886 $21,299 $21,299 $19,668
555400 Travel & Per Diem $24 $10 $500 $500 $600
555420 Postage / Freight $0 $0 $100 $100 $100
555442 Rent / Lease - Equipment $0 $2,482 $2,500 $2,500 $3,000
555480 Promotional / Advertising $0 $0 $300 $300 $300
555540 Dues/Reg/Pub $2,696 $3,155 $3,185 $3,185 $3,185
555550 Training $520 $600 $1,100 $1,100 $1,900
599100 Contingency $0 $0 $7,535 $0 $4,174
Total Operating $571,083 $599,881 $782,537 $894,002 $903,945
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $0 $42,504 $242,400 $667,400 $300,000
Assets Transferred to Balance Sheet $0 ($42,504)
Total Capital $0 $0 $242,400 $667,400 $300,000
TOTAL APPLICATIONS $883,361 $979,608 $1,541,516 $1,890,481 $1,868,055
127
397
Stormwater 38
Operations 3800
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $185,543 $195,765 $154,705 $147,205 $327,419
510140 Overtime $592 $6,062 $9,751 $9,751 $10,008
520200 FICA $13,673 $15,304 $12,605 $12,605 $24,140
520220 Pension DB ($939)$42,223 $14,344 $14,344 $15,116
520225 Pension DC $1,725 $6,169 $7,768 $7,768 $19,895
520230 Health Insurance $47,598 $49,978 $50,253 $50,253 $77,603
520240 Workers' Comp $8,885 $11,444 $12,761 $12,761 $16,719
Total Payroll $257,077 $326,945 $262,187 $254,687 $490,900
530311 Legal $5,577 $5,502 $5,400 $5,400 $6,408
530315 Pre/Post Employment $75 $25 $745 $745 $745
530341 Other Svcs - Contract / Admin $175,834 $175,834 $192,364 $209,864 $312,364
530342 Other Svcs - Maint / Licenses $1,295 $396 $2,145 $2,145 $2,145
530411 Communication - Phone $453 $384 $1,248 $1,248 $864
545210 R&M Infra - Stormwater $86,642 $83,768 $166,480 $166,480 $166,480
545270 R&M Infra - Grounds $204,803 $208,251 $226,294 $226,294 $230,120
545300 R&M Mach & Equip $7,531 $11,490 $17,900 $7,900 $17,900
545310 R&M M&E - Vehicles $4,611 $4,371 $4,450 $4,450 $4,450
550510 Office $8 $157 $200 $200 $250
550520 Operating $181 $318 $200 $200 $250
550522 Operating - Tires / Filters $3,276 $2,179 $2,750 $2,750 $3,000
550524 Operating - Chemicals $0 $0 $15,500 $500 $15,500
550525 Operating - Small Tools $6,452 $4,673 $10,000 $10,000 $10,000
550527 Operating - Apparel $3,148 $4,142 $7,550 $7,550 $7,550
552000 Fuel $12,426 $22,781 $21,299 $21,299 $19,668
555400 Travel & Per Diem $0 $10 $500 $500 $600
555420 Postage / Freight $0 $0 $100 $100 $100
555442 Rent / Lease - Equipment $0 $2,482 $2,500 $2,500 $3,000
555480 Promotional / Advertising $0 $0 $300 $300 $300
555540 Dues/Reg/Pub $2,685 $3,105 $3,185 $3,185 $3,185
555550 Training $250 $600 $1,100 $1,100 $1,100
599100 Contingency $0 $0 $7,535 $0 $4,174
Total Operating $515,247 $530,468 $689,745 $674,710 $810,153
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $0 $42,504 $242,400 $667,400 $300,000
Assets Transferred to Balance Sheet $0 ($42,504)
Total Capital $0 $0 $242,400 $667,400 $300,000
TOTAL APPLICATIONS $772,324 $857,413 $1,194,332 $1,596,797 $1,601,053
128
398
Stormwater 38
Engineering 3810
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $35,423 $25,544 $176,288 $26,288 $102,161
510900 Reimbursements ($25)$0 $0 $0 $0
520200 FICA $2,714 $1,771 $13,500 $13,500 $7,818
520220 Pension DB $8,710 $16,724 $8,582 $8,582 $9,557
520225 Pension DC $353 $29 $11,302 $11,302 $5,523
520230 Health Insurance $7,615 $8,028 $40,198 $10,198 $45,344
520240 Workers' Comp $411 $686 $4,522 $4,522 $2,807
Total Payroll $55,201 $52,782 $254,392 $74,392 $173,210
530314 Consulting $42,127 $50,722 $75,000 $201,500 $75,000
530341 Other Svcs - Contract / Admin $12,984 $18,296 $16,968 $16,968 $16,968
530342 Other Svcs - Maint / Licenses $0 $0 $584 $584 $584
530411 Communication - Phone $232 $240 $240 $240 $240
552000 Fuel $188 $105 $0 $0 $0
555400 Travel & Per Diem $24 $0 $0 $0 $0
555540 Dues/Reg/Pub $11 $50 $0 $0 $0
555550 Training $270 $0 $0 $0 $800
Total Operating $55,836 $69,413 $92,792 $219,292 $93,792
Total Transfers $0 $0 $0 $0 $0
Assets Transferred to Balance Sheet $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $111,037 $122,195 $347,184 $293,684 $267,002
129
399
Development Services 420
Overview
Unaudited Original Revised
FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Actual Actual Budget Budget Budget
Sources
Revenues $1,309,002 $1,083,005 $977,000 $977,000 $853,500
Transfers In $0 $0 $0 $0 $0
Total Sources $1,309,002 $1,083,005 $977,000 $977,000 $853,500
Applications
Personnel Services $394,976 $416,696 $741,124 $741,124 $959,622
Operating Expenses $877,930 $849,680 $1,018,493 $1,018,493 $1,088,370
Transfers $0 $0 $0 $0 $0
Capital Outlay $91,860 $173,217 $536,000 $536,000 $355,000
Total Applications $1,364,766 $1,439,593 $2,295,617 $2,295,617 $2,402,992
Less Capitalized Applications ($91,860)($173,217)
Total Non-Capital Applications $1,272,906 $1,266,376
Building Plans and Inspections - 2400
Permitting Manager 1 1 1 1
Construction Inspector 1 1 1
Development Coordinator 2 4 4 4
Building Admin Asst 1 1
Civil Engineer 1
Customer Service Rep 1
Total 4 6 7 8
TOTAL FULL-TIME PERSONNEL 4 6 7 8
Plans and Inspections - Part Time - 2400
Development Coordinator 4.73 0.73
TOTAL PART-TIME PERSONNEL 4.73 0.00 0.00 8.73
130
400
Development Services 420
Sources and Fund Recap
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Operating:
322110 Plans Review $289,809 $186,329 $200,000 $200,000 $200,000
322130 Building Permits $843,278 $635,743 $600,000 $600,000 $400,000
322140 Building Permit - Surcharge $4,526 $3,499 $3,000 $3,000 $3,500
322210 Electrical Permit $24,319 $18,562 $20,000 $20,000 $20,000
322220 Plumbing Permit $40,097 $29,375 $30,000 $30,000 $30,000
322230 Mechanical Permit $94,570 $112,615 $90,000 $90,000 $90,000
369900 Misc Revenue $15 $0 $0 $0 $0
Operating Revenues $1,296,614 $986,123 $943,000 $943,000 $743,500
Non-Operating:
361100/361300 Investment $12,388 $96,882 $34,000 $34,000 $110,000
Non-Operating Revenues $12,388 $96,882 $34,000 $34,000 $110,000
Total Revenues $1,309,002 $1,083,005 $977,000 $977,000 $853,500
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $1,309,002 $1,083,005 $977,000 $977,000 $853,500
APPLICATIONS
Division
2400 Plans and Inspections $1,272,906 $1,266,376 $2,295,617 $2,295,617 $2,402,992
Total Operating $1,272,906 $1,266,376 $2,295,617 $2,295,617 $2,402,992
TOTAL APPLICATIONS $1,272,906 $1,266,376 $2,295,617 $2,295,617 $2,402,992
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $6,371,018 $6,349,051 $4,968,501 $5,813,907 $4,495,290
Appropriation TO (FROM) Fund Equity $36,096 ($183,371)($1,318,617)($1,318,617)($1,549,492)
FUND EQUITY - September 30 $6,407,114 $6,165,680 $3,649,884 $4,495,290 $2,945,798
Non-cash Adjustments:($58,063)($127,392)
Total Net Assets per ACFR $6,349,051 $6,038,288
Net Assets Net Assets less Net Capital
Total Net Assets consist of (Estimated):
Cash and Investments -$ 5,901,776
Other Current Assets -$ 990
Restricted Investments -$ 133,027
Net Deferred Flow (pension) -($ 133,845)
Current Liabilities -($ 42,378)
Non-current Liabilities -($ 45,663)
Capital Assets (net of related debt) -
$ 224,381
131
401
Development Services 420
Plans & Inspections - 2400
Unaudited Original Revised
Account FY 20/21 FY 21/22 FY 22/23 FY 22/23 FY 23/24
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $307,456 $289,482 $538,269 $538,269 $657,793
510140 Overtime $100 $2,646 $2,001 $2,001 $1,998
520200 FICA $22,913 $22,816 $41,233 $41,233 $49,794
520220 Pension DB ($10,898)$32,488 $7,393 $7,393 $7,843
520225 Pension DC $6,148 $15,602 $36,555 $36,555 $43,434
520230 Health Insurance $68,726 $53,298 $111,753 $111,753 $191,732
520240 Workers' Comp $531 $364 $3,920 $3,920 $7,028
Total Payroll $394,976 $416,696 $741,124 $741,124 $959,622
530314 Consulting $133,978 $154,476 $225,000 $225,000 $215,000
530315 Pre/Post Employment $0 $0 $200 $200 $400
530311 Legal $0 $0 $0 $0 $38,448
530341 Other Svcs - Contract / Admin $629,480 $648,271 $627,245 $627,245 $665,645
530342 Other Svcs - Maint / Licenses $97,371 $25,364 $104,100 $104,100 $104,100
530411 Communication - Phone $3,912 $1,613 $3,144 $3,144 $3,312
545310 R&M M&E - Vehicles $4,591 $0 $0 $0 $0
550510 Office $267 $1,637 $3,700 $3,700 $3,600
550520 Operating $1,123 $2,838 $0 $0 $5,000
550522 Operating - Tires / Filters $0 $0 $1,650 $1,650 $1,950
550525 Operating - Small Tools $6,306 $11,051 $0 $0 $8,000
550526 Operating - Software $289 $642 $12,000 $12,000 $6,000
550527 Operating - Apparel $23 $285 $0 $0 $500
552000 Fuel $0 $64 $3,350 $3,350 $366
555400 Travel & Per Diem $0 $673 $7,000 $7,000 $7,000
555420 Postage / Freight $0 $128 $500 $500 $500
555470 Printing / Binding $0 $436 $1,000 $1,000 $1,000
555480 Promotional / Advertising $0 $85 $0 $0 $0
555540 Dues/Reg/Pub $586 $880 $1,650 $1,650 $2,650
555550 Training $4 $1,237 $8,335 $8,335 $9,237
599100 Contingency $0 $0 $19,619 $19,619 $15,662
Total Operating $877,930 $849,680 $1,018,493 $1,018,493 $1,088,370
Total Transfers $0 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $57,820 $0 $28,000 $28,000 $30,000
560642 Mach & Equip - Data Proc $0 $0 $100,000 $100,000 $0
560643 Mach & Equip - Furn/Office $0 $7,717 $8,000 $8,000 $0
560650 Construction In Progress $34,040 $165,500 $400,000 $400,000 $325,000
Assets Transferred to Balance Sheet ($91,860)($173,217)
Total Capital $0 $0 $536,000 $536,000 $355,000
TOTAL APPLICATIONS $1,272,906 $1,266,376 $2,295,617 $2,295,617 $2,402,992
132
402
APPENDIX
403
THIS PAGE INTENTIONALLY LEFT BLANK
404
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
405
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
180 American Rescue Plan 110
Tuscawilla:
160 TLBD Maintenance 111
261 TLBD Debt Service 112
162 Tuscawilla Phase III Special Assessment 113
Oak Forest:
161 Oak Forest Maintenance 116
Debt Service:
202 1999/2011 Debt Service 117
240 Central Winds General Obligation Debt Service 118
Capital Project:
301 1999 Construction 119
302 Revolving Rehabilitation 120
303 Perk Up Parks 121
305 Excellence in Customer Service Initiative 122
406
TABLE OF CONTENTS
Page Number
Print Version
ENTERPRISE FUNDS
Enterprise Funds Overview by Classsification 123
Enterprise Funds Recap 124
410 - Water and Sewer Utility - Overview & Personnel 125
3600 Sources 127
3600 Applications 128
412 -Water and Sewer Service Availability 130
411 - Stormwater Utility - Overview & Personnel 131
3800 Applications - Operations 134
3810 Applications - Engineering 135
420 - Development Services - Overview & Personnel 136
2400 Plans and Inspections Division 138
Appendix
Glossary 139
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.
407
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
ARPA – American Rescue Plan Act; Federal grant (COVID19)
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
133 408
CIP – Capital Improvement Program; also, Construction in Process account 560650
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 cont ribution (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 a nd for neglect of
official duty; confiscated property is an example of this revenue category
134 409
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)
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
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
135 410
LIBOR – London Interbank Offered Rate; the rate at which banks offer to lend unsecured
funds to other banks in the London wholesale money market
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 gove rnmental 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 th at
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 seco nd
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
136 411
ROW – Right of Way; as in road right of way
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
SRFL – State Revolving Fund Loan; State of Florida funding opportunities
TIF – tax increment financing; a tool to use fut ure 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
137 412
City of Winter Springs
Resolution No. 2023-23
Page 1 of 2
RESOLUTION NO. 2023-23
A RESOLUTION OF THE CITY COMMISSION OF THE CITY OF
WINTER SPRINGS, FLORIDA, ESTABLISHING THE ROLLED-BACK
RATE; COMPUTING A PROPOSED MILLAGE RATE (CAP); AND
SETTING THE DATE, TIME AND PLACE OF A PUBLIC HEARING TO
CONSIDER THE PROPOSED MILLAGE RATE AND TENTATIVE
BUDGET FOR FISCAL YEAR 2023-2024; PROVIDING FOR REPEAL OF
PRIOR INCONSISTENT RESOLUTIONS; SEVERABILITY; AND AN
EFFECTIVE DATE.
WHEREAS, Florida Statute 200.065 (2) (a) 1 expressly provides that municipalities shall
compute a proposed millage rate; and
WHEREAS, Florida Statute 200.065 (2) (b) requires that within 35 days of certification of
value, each taxing authority shall advise the property appraiser of its proposed millage rate, of its
rolled-back rate, and of the date, time, and place at which a public hearing will be held to consider the
proposed millage rate and the tentative budget; and
WHEREAS, Florida Statute 200.065 (2) (c) further requires that within 80 days of certification
of value, but not earlier than 65 days after certification, the governing body of each taxing authority
shall hold a public hearing on the tentative budget and proposed millage rate; and
WHEREAS, the City Commission of the City of Winter Springs deems that this Resolution is
in the best interest of the public health, safety, and welfare of the citizens of Winter Springs.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF THE
CITY OF WINTER SPRINGS, SEMINOLE COUNTY, FLORIDA, AS FOLLOWS:
Section 1. Incorporation of Recitals. The foregoing recitals are deemed true and correct and
are hereby fully incorporated by this reference.
Section 2. Proposed Millage Rate. The proposed operating millage rate for the City of Winter
Springs, Florida for the Fiscal Year 2023-2024 is set at 2.4100 mills which is 9.12 % greater than the
computed aggregate rolled-back rate of 2.2085 mills.
The millage rate for the City of Winter Springs for voted debt service has been discontinued
pursuant to Resolution. No. 2019-19.
Section 3. Public Hearing. A public hearing shall be held in the City Commission Chambers
located at City Hall, 1126 East State Road 434, Winter Springs, Florida, on September 25, 2023 at 6:30
P.M. to consider the adoption of the proposed millage rate and the tentative budget for Fiscal Year
2023-2024.
413
City of Winter Springs
Resolution No. 2023-23
Page 2 of 2
Section 4. Repeal of Prior Inconsistent Resolutions. All prior resolutions or parts of
resolutions in conflict herewith are hereby repealed to the extent of the conflict.
Section 5. Severability. If any section, subsection, sentence, clause, phrase, word, or portion
of this Resolution is for any reason held invalid or unconstitutional by any court of competent
jurisdiction, such portion shall be deemed a separate, distinct and independent provision and
such holding shall not affect the validity of the remaining portion hereto.
Section 6. Effective Date. This Resolution shall become effective immediately upon
adoption by the City Commission of the City of Winter Springs, Florida.
RESOLVED by the City Commission of the City of Winter Springs, Florida in a regular
Commission meeting assembled on the ______ day of July, 2023.
______________________________
Kevin McCann, Mayor
ATTEST:
_________________________________
Christian Gowan, City Clerk
Approved as to legal form and sufficiency for
the City of Winer Springs only:
__________________________________
Anthony A. Garganese, City Attorney
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