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Home My WebLink About2023 07 10 WORKSHOP - Discussion Item 1 - FY 2024 Budget Overview and Discussion 4 5 6 TABLE OF CONTENTS Page Number 1. Budget Message City Manager's Executive Summary i-xiii Source & Application of Funds - Organization-Wide by Fund Type1 Source & Application of Funds - Organization-Wide by Category2 Source & Application of Funds - Organization-Wide by Classification3 Source & Application of Funds - Organization-Wide by Function4 Fund Balance/Fund Equity 5 Major Revenues 7 Personnel13 Debt Service 15 Total Capital Outlay 18 2. Financial and Organizational Structure Current Leadership21 Organizational Chart22 Financial / Fund Structure23 Budget Process and Calendar27 Budget, Financial, and Management Guidelines29 3. Budget Data GENERAL FUND General Fund Fiscal Policy Tests31 General Fund Sources by Classification32 General Fund Applications by Function33 General Fund Sources - Non-Departmental34 General Fund Sources - Departmental35 General Fund Applications by Department36 Department/Division: Executive - Applications/Personnel38 1100Commission40 1200City Manager41 1210City Clerk42 General Government - Applications43 1400Legal Services45 1900General 46 Finance - Applications/Personnel47 1300General49 1360Utility Billing & Customer Service50 Information and General Services - Applications/Personnel51 1315Human Resources 53 1600Information Services - General 54 1910Information Services - City Hall 55 1925Risk Management56 1935Facilities Maintenance57 7415Marketing and Community Events58 Public Works - Applications/Personnel59 4100Administration 61 4110Roads and Rights of Way (ROW) Maintenance62 1940Fleet Maintenance63 Community Development - Applications/Personnel64 1500Administration66 1510Long-Range Planning 67 1520Urban Beautification 68 Streetlighting 153069 Police - Applications/Personnel70 2100Office of the Chief72 2110Criminal Investigations 73 7 TABLE OF CONTENTS Page Number 2120Community Services 74 2130Operations 75 2140Support Services 76 2150Code Enforcement77 Fire - Applications/Personnel78 2200Operations 80 Parks and Recreation - Applications/Personnel81 7200Administration83 7210Athletics84 7220Partnerships85 7230Parks & Grounds86 7240Program & Special Events87 7250Seniors88 OTHER GOVERNMENTAL FUNDS Source and Application of Funds - Multi-Year by Category89 Sources Recap by Fund90 Applications Recap by Fund91 Special Revenue Funds 101Police Education 92 102Special Law Enforcement Trust - Local 93 103Special Law Enforcement Trust - Federal94 120Transportation Improvement 95 121Infrastructure Surtax Fund96 130Solid Waste/Recycling 99 140Arbor 100 150Transportation Impact Fee 101 151Police Impact Fee 102 152Fire Impact Fee 103 153Park Impact Fee 104 180Sewer Plant Replacement105 Tuscawilla 160TLBD Maintenance 106 261TLBD Debt Service 107 162Tuscawilla Phase III Special Assessment108 Oak Forest 161Oak Forest Maintenance 111 Debt Service 2021999/2011 Debt Service 112 Capital Project 3011999 Construction 113 302Revolving Rehabilitation 114 303Perk Up Parks115 305Excellence in Customer Service Initiative 116 ENTERPRISE FUNDS Enterprise Funds Overview by Classification117 Enterprise Funds Recap118 8 TABLE OF CONTENTS Page Number 410/412 - Water and Sewer - Overview & Personnel119 410 - Water and Sewer Utility 3600Sources 121 3600Applications122 412 - Water and Sewer Service Availability124 411 - Stormwater Utility - Overview & Personnel125 3800Applications - Operations128 3810Applications - Engineering129 420 - Development Services - Overview & Personnel130 2400Plans and Inspections Division132 Appendix133 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. 9 : 21 22 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 ‎ɕǗɒɕǗɝǗȤɫɝ Ƭ ڼ׬ȯ ׯɕ ׭׮׳٭۬Ȁ ٨ȤǉɕǗƬɝǗ ȯʋǗɕ ɫǺǗ ɒɕȀȯɕ ǱȀɝǉƬș ʒǗƬɕڙɝ ǈɳǐǲǗɫ٭ Þ ȯɫƬș ɒɕȯɒȯɝǗǐ gǗȤǗɕƬș fɳȤǐ ‎ 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 ‎ɒɕȯɒǗɕɫʒ ɫƬʑ ɕǗʋǗȤɳǗɝ ȀȤ ɫǺǗ >Ȁɫʒڙɝ gǗȤǗɕƬș fɳȤǐ Ƭɝ ǉȯȢɒƬɕǗǐ ɫȯ ɫǺǗ fĄ ׭׫׭׮ ǈɳǐǲǗɫ٭ Ǳ¢ ɫǺȀɝ ȀȤǉɕǗƬɝǗ٨ ‎ approximately 4% is attributable to new construction. An individual‎ ɒɕȯɒǗɕɫʒ ȯʌȤǗɕڙɝ ɒƬɕɫȀǉɳșƬɕ ɫƬʑ ‎ ‎ǈȀșș ǐǗɒǗȤǐɝ ɳɒȯȤ ɝǗʋǗɕƬș ǱƬǉɫȯɕɝ ȀȤǉșɳǐȀȤǲ ɫǺǗȀɕ ɒɕȯɒǗɕɫʒڙɝ ʋƬșɳƬɫȀȯȤ ƬȤǐ ɫƬʑƬǈșǗ ʋƬșɳǗ٨ ‎ accumulated Save Our Homes savings, and the millage rate levied by the City as well as other agencies (School Board, County, SJRWMD, etc.). ‎ÞǺǗ >Ȁɫʒڙɝ ɒɕȯɒȯɝǗǐ ȢȀșșƬǲǗ ɕƬɫǗ ‎ represents approximately 15% or 15 cents of every dollar, of a Winter ‎ÐɒɕȀȤǲɝ ɫƬʑɒƬʒǗɕڙɝ ɫȯɫƬș ɒɕȯɒǗɕɫʒ ‎ 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, ‎ǉƬɳɝȀȤǲ ǐƬȢƬǲǗ ɫȯ ɫǺǗ >Ȁɫʒڙɝ ‎ infrastructure. Budget Methodology ‎ÞǺǗ >Ȁɫʒڙɝ fȀɝǉƬș ĄǗƬɕ ׭׫׭ׯ ÅɕȯɒȯɝǗǐ =ɳǐǲǗɫ ǉȯȤɫ‎inues 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 Executive Summary | Page i 23 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 ‎ȤɳȢǈǗɕ ȯǱ ɫǺǗ >Ȁɫʒڙɝ șȀǱɫ ɝɫƬɫȀȯȤɝ٭ ƬȤʒ ȯǱ ɫǺǗɝǗ ǐƬȢƬǲǗɝ ǺƬʋǗ ǈǗǗȤ ɕǗɒƬȀɕǗǐ٨ ǈɳɫ ʌǗ ǐȯ ǺƬʋǗ ‎ 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: ‎uȤǉɕǗƬɝǗǐ >Ȁɫʒڙɝ >ɕǗǐȀɫ ÈƬɫȀȤǲ ǱɕȯȢ ‎AA to AA+. st percentile for safety in the US. Earned an A rating according to CrimeGrade and is in the 91 ‎uȤǉɕǗƬɝǗǐ >Ȁɫʒڙɝ ÅǗȤɝȀȯȤ ٿǗɫɫǗɕڀ gɕƬǐǗ ǱɕȯȢ ‎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. ‎=ǗȀȤǲ ɕƬȤȕǗǐ ׮ɕǐ ȀȤ ÐȢƬɕɫ ÞɕƬʋǗșڙɝ ‎10 Best Places to Live in Florida Summary information related to the Fiscal Year 2024 Proposed Budget is provided beginning on page iii. Executive Summary | Page ii 24 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 BudgetBudget 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 $20,079,653 $24,137,122 20.2% General $15,224,745 $26,799,680 76.0% Other Governmental $23,439,633 $21,794,691 (7.0%) Enterprise $58,744,031 $72,731,493 23.8% Sub-Total $74,417 $671,039 801.7% Appropriations To Fund Balance $58,818,448 $73,402,532 24.8% Total 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 rd the Other Governmental Funds (collectively) will decrease by $10M which is largely due to 3 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 23/24 FY 22/23 Estimated Proposed Ending Fund Ending Fund Bal/Equity Bal/Equity Change $10,467,193 $9,522,710 (9.0%) General $44,666,401 $34,257,556 (23.3%) Other Governmental $19,850,788 $13,143,020 (33.8%) Enterprise $74,984,382 $56,923,286 (24.1%) Total Executive Summary | Page iii 25 ORGANIZATION-WIDE SOURCES OF FUNDS 23.0% Charges for Service 25.5% Approp from Fund 10.9% Ad Valorem Tax 14.0% Intergovernment 7.3% Other Taxes 2.8% Interfund Transfers In 3.8% Franchise Fee 4.2% Other 1.1% Licenses & Permits 7.4% Loan Proceeds 100.0% ORGANIZATION-WIDE APPLICATIONS OF FUNDS 25.0% Personnel 34.9% Capital Outlay 11.9% Services 7.4% Utilities 7.2% Repair and Maintenance 5.2% Debt Service 2.8% Interfund Transfers Out 4.7% Other .9% Approp to Fund 100.0% Executive Summary | Page iv 26 GENERAL FUND SOURCES OF FUNDS 33.3% Ad Valorem Tax 15.8% Utility Tax 13.3% Intergovernment-Half-Cent 11.5% Franchise Fee 7.9% Intergovernment‎ڈ‎ Rev Sharing 6.0% Communication Service Tax 3.1% Interfund Transfers In 5.2% Other 3.9% Approp from Fund 100.0% 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 2.41000.0000 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 22/23FY 23/24 Change Operating Millage Rate 2.4100 2.4100 0.0000 County MSTU (prelim) 2.76492.7649 0.0000 Total 5.17495.1749 0.0000 At 2.4100 mills, the FY 2024 operating millage rate‎ Ȁɝ ǗɝɫȀȢƬɫǗǐ ɫȯ ǈǗ ٭״׬Ȣ ۬׭ȯɕǗ ɫǺƬȤ ɫǺǗ ږɕȯșșǗǐڋ‎ ‎ǈƬǉȕڗ ɕƬɫǗ ȯǱ ׭װ׳׫׭٭ Ȣ Ȁ‎lls, based on the preliminary ad valorem tax base as provided by the Seminole County Property Appraiser. Executive Summary | Page v 27 The preliminary FY 2024 ad valorem tax base compares to the base for FY 2023 as follows: FY 22/23FY 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 22/23FY 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% Executive Summary | Page vi 28 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 $1,327,1521,488,483 $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% ‎ٿǗɝɫȀȢƬɫǗڀ ǗǱǱǗǉɫȀʋǗ ¢ǉɫȯǈǗɕ ׬٨ ׭׫׭׮٭ Þ ǺǗ >Ȁɫʒڙɝ ǉȯȢɒƬɕƬɫȀʋǗ ɕƬɫǗ ɒȯɝȀɫȀȯȤ ɕǗȢƬȀȤɝ ȀȤ ɫǺǗ ǲǗȤǗɕƬș ‎ 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 ‎ǐɕȀȤȕȀȤǲ ʌƬɫǗɕ٭ Þ ǺǗ >Ȁɫʒ ǺƬɝ ǗȤǲƬǲǗǐ ɫʌȯ ȯǱ ɫǺǗ ʌȯɕșǐڙɝ șǗƬǐȀȤǲ ǗȤǲȀȤǗǗɕȀȤǲ ǱȀɕȢɝ٨ >Ƭɕȯșșȯ ‎ 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 ‎ɫǺǗ ɒɕȯǲɕƬȢ ȀȤǉșɳǐǗɝ ɫǺǗ ɕǗɒșƬǉǗȢǗȤɫ ȯǱ ɫǺǗ >Ȁɫʒڙɝ ɫʌȯ ʌƬɝɫǗʌƬɫǗɕ ɕǗǉșƬȢƬɫȀȯȤ ǱƬǉȀșȀɫȀǗɝ٭ f ȀȤƬș ‎ 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 ‎ȀȤɝɫƬșșƬɫȀȯȤ ȯǱ Ƭ ׬׭ڗ ɕǗǉșƬȀȢǗǐ ʌƬɫǗɕ ȢƬȀȤ ƬȤǐ ʌȀșș ȢȀǲɕƬɫǗ ׮״ײ ǺȯȢǗɝ ƬȤǐ ɫǺǗ o¢! ȀɕɕȀǲƬɫȀȯȤ ‎ accounts in Tuskawilla Crossing to reclaimed irrigation. There is also a plan to migrate Winter Springs Village to reclaimed water soon after. Executive Summary | Page vii 29 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 Executive Summary | Page viii 2: 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 ‎ÐɒɕȀȤǲɝڙ ǐȀɝɫɕȀǈɳɫȀȯȤ ɒǗɕǉǗȤɫƬǲǗ Ȁɝ ׭״״٭۬ʌ ٨ǺȀǉǺ ȢƬ‎y 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 ‎ȯʋǗɕ ɫǺǗ ȢȯȤɫǺɝ ɫȯ ǉȯȢǗ Ƭɝ ɫǺǗ >Ȁɫʒڙɝ ǗʑɒǗȤǐȀɫɳɕǗɝ‎ 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. Executive Summary | Page ix 31 EXPENDITURE HIGHLIGHTS PERSONNEL COSTS ‎ÅǗɕɝȯȤȤǗș ǉȯɝɫɝ ȀȤǉșɳǐǗ ǗȢɒșȯʒǗǗ ɝƬșƬɕȀǗɝ٨ fu>!٨ ǺǗƬșɫǺ ƬȤǐ șȀǱǗ ȀȤɝɳɕƬȤǉǗ٨ ʌȯɕȕǗɕڙɝ ǉȯȢɒ٨ ƬȤǐ ‎ ‎ɕǗɫȀɕǗȢǗȤɫ ǈǗȤǗǱȀɫɝ٭ ÞǺǗɝǗ ǉȯɝɫɝ ƬǉǉȯɳȤɫ Ǳȯɕ ɫǺǗ ȢƬȑȯɕȀɫʒ ȯǱ ɫǺǗ >Ȁɫʒڙɝ ȯɒǗɕƬɫȀȤǲ ǗʑɒǗȤǐȀɫɳɕǗɝ٭ ÐȯȢǗ ‎ 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: FY09FY10 FY18 FY19FY20 FY21 FY22 FY23 FY24 Full-| 234 228 181 172 177 158 174 175 190 | Time Pension -‎ fɳȤǐȀȤǲ ȯǱ ɫǺǗ >Ȁɫʒڙɝ EǗǱȀȤǗǐ =ǗȤǗǱȀɫ ÅǗȤɝȀȯȤ ‎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 Executive Summary | Page x 32 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 ‎ɫǺǗɝǗ șȯɝɝǗɝ ɫȯ ɫǺǗ ǗʑɫǗȤɫ ȤǗǉǗɝɝƬɕʒ ɫȯ ȢƬȕǗ ɫǺǗ ɒșƬȤ ږƬǉɫɳƬɕȀƬșșʒ ʌǺȯșǗڗ٭ ÞǺɳɝ٨ Ƭ EǗǱȀȤǗǐ =ǗȤǗǱȀɫ ‎ plan and its associated benefit structure and contractual liability must be proactively monitored and ‎ɕǗʋȀǗʌǗǐ ȀȤ ȯɕǐǗɕ ɫȯ ǗȤɝɳɕǗ ɫǺǗ >Ȁɫʒڙɝ ǱȀɝǉƬș ƬǈȀșȀɫʒ ɫȯ ȢǗǗɫ Ȁɫɝ ɕǗșƬɫǗǐ ɝɫƬɫɳɫȯɕʒ ȯǈșȀǲƬɫȀȯȤ٨ Ƭɝ ʌǗșș Ƭɝ ‎ 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 addition 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 BudgetBudget 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% Executive Summary | Page xi 33 General Fund changes in operating costs by department are as follows: FY 22/23FY 23/24 Original Proposed Budget Budget Change $1,022,535 $1,612,352 57.7% Information & General Gov't $1,409,350 $1,526,749 8.3% Community Development $1,220,438 $1,733,846 42.1% Parks & Recreation $1,270,581 $1,488,299 17.1% Police $236,576 $275,086 16.3% Finance $190,340 $228,814 20.2% Public Works $83,422 $181,201 117.2% Executive $5,433,242 $7,046,347 29.7% Total 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 ‎ׯ׬٭ׯȢ ۬ȯɕǗ ɫǺƬȤ șƬɝɫ ʒǗƬɕڙɝ ǈɳǐǲǗɫ Ƭɝ Ǳȯșșȯʌɝ٧ ‎ 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: Executive Summary | Page xii 34 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 th 10 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 d‎ȀșȀǲǗȤɫ ƬȤǐ ǉȯȯɒǗɕƬɫȀʋǗ ǗǱǱȯɕɫɝ ȯǱ ɫǺǗ >Ȁɫʒڙɝ ‎ 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 Executive Summary | Page xiii 35 Source and Application of Funds Fiscal Year 2023-2024 Budget UnauditedAdopted FY 20/21FY 21/22FY 22/23FY 23/24 Fund TypeActualActualBudget 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 UnauditedAdopted FY 20/21FY 21/22FY 22/23FY 23/24 Fund TypeActualActualBudget 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 1 36 ALL FUNDS - SUMMARY Source/Application Category UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 ActualActualBudgetBudgetBudget 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 $44,481,258$41,114,378$58,744,031$61,537,309$72,731,493 Total Applications * * 2 37 Organization-Wide Source and Application of Funds by Classification Charges for Service$16,280,40832.7%$18,341,26431.2%$16,880,29523.0% Ad Valorem Tax$6,628,69913.3%$7,354,32412.5%$8,036,60910.9% Loan Proceeds$00.0%$00.0%$5,400,0007.4% Utility Tax$3,526,0937.1%$3,436,7605.8%$3,810,5005.2% Intergovernment - Local Infrastructure$2,967,6206.0%$2,660,1694.5%$3,430,0004.7% Intergovernment - Half-Cent$3,073,0186.2%$2,614,5004.4%$3,200,0004.4% Franchise Fee$2,537,3975.1%$2,354,0074.0%$2,772,4323.8% Miscellaneous$2,127,6784.3%$768,9201.3%$2,249,7213.1% Interfund Transfers In$4,834,6039.7%$2,054,8593.5%$2,049,1682.8% Intergovernment - Rev Sharing$1,873,8273.8%$1,280,0242.2%$1,900,0002.6% Intergovernment - Other$811,6111.6%$639,0201.1%$1,760,3002.4% Communication Service Tax$1,336,3972.7%$1,205,0002.0%$1,450,0002.0% Licenses & Permits$1,002,3622.0%$981,6651.7%$783,5411.1% Special Assessments$715,8791.4%$715,1241.2%$745,3551.0% Fines & Forfeitures$488,7791.0%$103,5000.2%$111,9760.2% Other Taxes$89,3440.2%$102,5000.2%$90,5000.1% Impact Fees$877,5461.8%$00.0%$00.0% Approp from Fund$564,1201.1%$14,206,81224.2%$18,732,13525.5% $49,735,381100.0%$58,818,448100.0%$73,402,532100.0% Capital Outlay$2,364,541$18,112,06630.8%$25,601,60034.9% Personnel$13,525,60227.2%$15,555,77526.4%$18,341,74625.0% Services$5,862,93211.8%$6,245,71710.6%$8,760,71411.9% Repair and Maintenance$2,936,0755.9%$4,716,7508.0%$5,294,3067.2% Utilities$4,867,7459.8%$5,338,8269.1%$5,439,7557.4% Debt Service$1,521,7163.1%$3,821,3296.5%$3,824,6085.2% Interfund Transfers Out$4,834,6039.7%$2,054,8593.5%$2,049,1682.8% Other Operating$1,107,7092.2%$1,654,4162.8%$1,864,6622.5% Supplies$661,9841.3%$772,4811.3%$1,037,8111.4% Fuel$412,1230.8%$412,9440.7%$432,3880.6% Grants & Aids$65,5680.1%$58,8680.1%$84,7350.1% Approp to Fund$11,574,78323.3%$74,4170.1%$671,0390.9% $49,735,381100.0%$58,818,448100.0%$73,402,532100.0% 3 38 Organization-Wide Source and Application of Funds by Function Non-Department$20,604,16941.4%$19,026,00032.3%$28,460,09238.8% Water & Sewer$12,633,24325.4%$13,422,71422.8%$12,592,14317.2% Public Works$9,874,26119.9%$6,749,68811.5%$8,286,64211.3% General Government$1,313,8412.6%$1,294,0012.2%$1,347,0001.8% Stormwater$1,134,8602.3%$1,196,0002.0%$1,141,2801.6% Community Development$1,166,2232.3%$755,0091.3%$821,4761.1% Finance$542,6311.1%$764,0581.3%$751,2681.0% Protective Inspections$986,1232.0%$943,0001.6%$743,5001.0% Parks & Recreation$541,5651.1%$270,7500.5%$275,2700.4% Police$199,8140.4%$116,9160.2%$135,2260.2% Fire$61,2610.1%$25,0000.0%$80,0000.1% Executive & Legislative$52,7420.1%$48,5000.1%$36,5000.0% $60,5280.1%$00.0%$00.0% Approp from Fund$564,1201.1%$14,206,81224.2%$18,732,13525.5% $49,735,381100.0%$58,818,448100.0%$73,402,532100.0% Water & Sewer$7,691,30215.5%$20,968,30035.6%$22,931,54431.2% Public Works$9,305,51118.7%$11,104,45018.9%$18,693,46825.5% Police$7,622,19415.3%$7,771,20913.2%$9,450,81912.9% Community Development$2,242,9554.5%$4,696,7128.0%$4,219,4275.7% Parks & Recreation$2,455,6634.9%$2,942,5175.0%$3,913,1405.3% Information Services$2,504,0535.0%$2,716,7344.6%$3,614,2164.9% General Government$2,116,0524.3%$2,503,7464.3%$3,057,8004.2% Protective Inspections$1,266,3762.5%$2,295,6173.9%$2,402,9923.3% Stormwater$979,6082.0%$1,541,5162.6%$1,868,0552.5% Finance$1,221,8022.5%$1,513,1532.6%$1,752,4232.4% Executive & Legislative$591,0741.2%$690,0771.2%$827,6091.1% Fire$164,0080.3%$00.0%$00.0% Approp to Fund$11,574,78323.3%$74,4170.1%$671,0390.9% $49,735,381100.0%$58,818,448100.0%$73,402,532100.0% 4 39 PROJECTED CHANGES IN FUND BALANCE Governmental Funds - Major/Non-Major in the Aggregate OriginalRevised FY 22/23FY 22/23FY 23/24 BudgetBudgetBudget 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 OTHER GOVERNMENTAL FUNDS (Major funds in this grouping are shown separately below) 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 5 3: PROJECTED CHANGES IN FUND EQUITY Enterprise Funds Original Revised FY 22/23FY 22/23FY 23/24 BudgetBudgetBudget ALL ENTERPRISE FUNDS Sources$15,721,214$16,001,214$15,086,923 Applications (includes capital, principal reduction, if $23,439,633$23,803,598$21,794,691 applicable) Appropriation TO (FROM) Fund Equity($7,718,419)($7,802,384)($6,707,768) 1 $19,806,570$27,653,172$19,850,788 FUND EQUITY - October 1 Appropriation TO (FROM) Fund Equity($7,718,419)($7,802,384)($6,707,768) 1 $12,088,151$19,850,788$13,143,020 FUND EQUITY - September 30 WATER & SEWER (Utility & Service Availability) Sources$13,536,214$13,816,214$13,072,143 Applications (includes capital, principal reduction, if $19,602,500$19,617,500$17,523,644 applicable) Appropriation TO (FROM) Fund Equity($6,066,286)($5,801,286)($4,451,501) 1 $12,940,380$19,856,012$14,054,726 FUND EQUITY - October 1 Appropriation TO (FROM) Fund Equity($6,066,286)($5,801,286)($4,451,501) 1 $6,874,094$14,054,726$9,603,225 FUND EQUITY - September 30 DEVELOPMENT SERVICES Sources$977,000$977,000$853,500 Applications (includes capital, principal reduction, if $2,295,617$2,295,617$2,402,992 applicable) Appropriation TO (FROM) Fund Equity($1,318,617)($1,318,617)($1,549,492) 1 $4,968,501$5,813,907$4,495,290 FUND EQUITY - October 1 Appropriation TO (FROM) Fund Equity($1,318,617)($1,318,617)($1,549,492) 1 $3,649,884$4,495,290$2,945,798 FUND EQUITY - September 30 STORMWATER Sources$1,208,000$1,208,000$1,161,280 $1,541,516$1,890,481$1,868,055 Applications (includes capital, principal reduction) Appropriation TO (FROM) Fund Equity($333,516)($682,481)($706,775) 1 $1,897,689$1,983,254$1,300,773 FUND EQUITY - October 1 Appropriation TO (FROM) Fund Equity($333,516)($682,481)($706,775) 1 $1,564,173$1,300,773$593,998 FUND EQUITY - September 30 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 41 REVENUES 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). Final Gross Taxable Value Percentage Fiscal Year Tax Year from DR-403Incr (Decr) 20152014$1,748,258,7526.6% 20162015$1,843,713,5785.5% 20172016$1,961,341,5036.4% 20182017$2,147,274,9689.5% 20192018$2,293,968,2416.8% 20202019$2,509,878,1989.4% 20212020$2,708,235,7307.9% 20222021$2,854,767,2195.4% 20232022$3,171,266,84411.1% DR420 20242023$3,473,637,8749.5% Final Gross Taxable Value (DR-403) FY 2024 -Early Estimates/DR-420 $4,000 $3,500 $3,000 $2,500 $2,000 In Millions $1,500 $1,000 $500 Fiscal Year 7 42 REVENUES 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. Millage Rate Fiscal Year Tax YearOperating Voted Debt Total Millage 201520142.43000.11002.5400 201620152.43000.11002.5400 201720162.43000.07002.5000 201820172.43000.06002.4900 201920182.43000.05002.4800 202020192.43000.00002.4300 202120202.41000.00002.4100 202220212.41000.00002.4100 202320222.41000.00002.4100 202420232.41000.00002.4100 Operating & Voted Debt Millage Rates 3.0 2.8 2.6 2.4 2.2 2.0 1.8 1.6 1.4 1.2 1.0 OperatingVoted Debt Total Ad Valorem Includes Operating and Voted Debt with statutory discount applied 10 9 8 7 6 5 In Millions 4 3 2 Fiscal Year 8 43 REVENUES 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. Electricity & Communication Service Tax $3,500 $3,000 $2,500 $2,000 $1,500 In Thousands $1,000 $500 $0 Fiscal Year ElectricityCommunication Services 9 44 REVENUES 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. Electric Franchise Fees $3,000 $2,500 $2,000 $1,500 $1,000 In Thousands $500 $0 Fiscal Year 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: FundAmount Reason for Transfer From the General Fund for debt service requirements 1999 Debt Service Fund (#202)$1,320,000 related to the Series 1999 US Bank note From Water & Sewer - cost allocation for the Utility Billing General Fund (#001)$751,268 division of the Finance department (1360) 10 45 REVENUES 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. Municipal Revenue Sharing & Half-Cent Sales Tax $3,500 $3,000 $2,500 $2,000 $1,500 In Thousands $1,000 $500 $0 Fiscal Year Revenue SharingHalf-Cent Sales Tax 11 46 REVENUES Intergovernmental Revenues (cont’d) 0 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. Water - 3/4" Irrigation 1 Water (3/4" meter)Water - 3/4" Reclaimed Charge Type Sewer Meters ++++ 20222024*20222024*20222024*20222024* 2023202320232023 Base facility charge $6.52$6.85$7.13$4.94$5.19$5.40N/AN/AN/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$3.92N/AN/AN/A 15,001 - 20,000$2.92$3.06$3.19$1.74$1.83$1.91$4.72$4.96$5.15N/AN/AN/A 20,001 - 25,000$3.59$3.76$3.91$2.55$2.68$2.78$6.54$6.86$7.14N/AN/AN/A 25,001 - 30,000$4.72$4.96$5.15$2.55$2.68$2.78$6.54$6.86$7.14N/AN/AN/A 30,001 and over$6.54$6.86$7.14$2.55$2.68$2.78$6.54$6.86$7.14N/AN/AN/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 12 47 ORGANIZATION WIDE - PERSONNEL SUMMARY Budgeted Positions by Fund/Department GENERAL FUND 2021-20222022-20232023-2024 Department FTEsFTEsFTEs Full-TimePart-TimeTotal Full-TimePart-TimeTotal Full-TimePart-TimeTotal Executive40.004.0050.005.0050.005.00 Finance154.3519.35162.9018.90172.9019.90 Information & General Services130.0013.00130.0013.00170.0017.00 Public Works 130.0013.00170.0017.00170.0017.00 Community Development 100.0010.00110.0011.00110.0011.00 Police - Sworn550.0055.00550.0055.00590.0059.00 Police - Other171.6818.6890.009.00100.0010.00 Parks & Recreation1310.0323.031410.3324.331611.7527.75 TOTAL 140 16.06 156.06140 13.23 153.23152 14.65 166.65 ENTERPRISE FUNDS 2021-20222022-20232023-2024 Fund FTEsFTEsFTEs Full-TimePart-Time Full-TimePart-TimeTotal Full-TimePart-TimeTotal Water and Sewer220.0022.00210.7321.73220.7322.73 Stormwater 60.006.0070.007.0080.008.00 Development Services60.006.0070.007.0080.738.73 TOTAL 34 0.00 34.0035 0.73 35.7338 1.46 39.46 ORGANIZATION-WIDE 2021-20222022-20232023-2024 FTEsFTEsFTEs Full-TimePart-TimeTotal Full-TimePart-TimeTotal Full-TimePart-TimeTotal TOTAL 174 16.06 190.06 175 13.96 188.96 190 16.11 206.11 FTEs - Full-time Equivalents 13 48 PERSONNEL by Fund/Department/Division 2021-20222022-20232023-2024 Full-timePart-timeFull-timePart-timeFull-timePart-time GENERAL FUND Executive Full-timePart-timeFull-timePart-timeFull-timePart-time 1200City Manager222 1210City Clerk 233 Departmental Total40.0050.0050.00 Finance Full-timePart-timeFull-timePart-timeFull-timePart-time 1300General91011 1360Utility Billing64.3562.9062.90 Departmental Total154.35162.90172.90 Information & General Services Full-timePart-timeFull-timePart-timeFull-timePart-time 1600General556 1315Human Resources223 1935Facilities Maintenance445 7415Marketing & Events223 Departmental Total130.00130.00170.00 Public Works Full-timePart-timeFull-timePart-timeFull-timePart-time Administration222 4110Roads and ROW Maint81212 1940Fleet Maintenance 333 Departmental Total130.00170.00170.00 Community Development Full-timePart-timeFull-timePart-timeFull-timePart-time 1500Administration111 1510Planning 233 1520Urban Beautification777 Departmental Total100.00110.00110.00 Police Full-timePart-timeFull-timePart-timeFull-timePart-time 2100Office of the Chief - Sworn 555559 2100Other Civilian8910 2140Support Services - Dispatch91.680.000.00 Departmental Total721.68640.00690.00 Parks & Recreation Full-timePart-timeFull-timePart-timeFull-timePart-time 7200Administration222 7230Parks & Grounds97.84108.14128.81 7250Seniors22.1922.1922.94 Departmental Total1310.031410.331611.75 General Fund Total14016.0614013.2315214.65 WATER & SEWER Full-timePart-timeFull-timePart-timeFull-timePart-time 3600Operating 220.00210.73220.73 STORMWATER Full-timePart-timeFull-timePart-timeFull-timePart-time 3800Operating544 3810Engineering 134 Stormwater Total60.0070.0080.00 DEVELOPMENT SERVICES Full-timePart-timeFull-timePart-timeFull-timePart-time 2400Plans and Inspections 60.0070.0080.73 Full-timePart-timeFull-timePart-timeFull-timePart-time 17416.0617513.9619016.11 ORGANIZATION-WIDE TOTALS 190.06 188.96206.11 14 49 DEBT MANAGEMENT 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. Organization-Wide Debt Service Requirements Exclusive of internal loan to the Tuscawilla III Assessment District (detail on successive pages) Year Ending 9/30Principal InterestTotal 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 15 4: DEBT SERVICE REQUIREMENTS Governmental Funds Fund #202Fund #261 Improvement Refunding TLBD Special Assessment Tuscawilla III Assessment 1 23 Revenue Bonds Revenue NoteDistrict Series 1999Series 2011INTERNAL Loan US BankBB&T $1,765,000$63,720 Year Ending PrincipalInterestPrincipalInterestPrincipalInterest 9/30 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 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 51 DEBT SERVICE REQUIREMENTS Water and Sewer Fund Fund #410 Fund #410 Water & Sewer Water & Sewer Capital 2 State Revolving Loan 1 Appreciation / Serial Bonds Refunding Revenue Series 2000Series 2020Series 2017 3 Truist Bank US Bank$5,982,108 TOTAL WATER & SEWER Year Ending PrincipalInterestPrincipalInterestPrincipalInterestPrincipalInterestTOTAL 9/30 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 1In 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. 2State 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. 3A 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 52 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 $924,200 Total General Fund - Capital Outlay See the following pages for the remaining capital coming from the other governmental and enterprise funds 18 53 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 $379,000 Integra/434 Traffic Signal (Design & Construction) $379,000 Police Impact Fee Fund #151 $39,000 Ford Ranger Super Cab New Code Officer $600 Graphics Package New Code Officer $2,200 Light Package New Code Officer $13,100 DSR 2X Radar w/Instant On Remote-Dual Antenna (4) $14,000 Police Vehicle Radar/Tint Meters for New Officers (4) $32,000 Police Vehicle Radios for New Officers (4) Police Vehicles for New Officers (4)$224,000 $324,900 Parks Impact Fee Fund #153 $50,000 Ranchlands Restroom - Holding Style $100,000 Veteran's Walk at Torcaso Park $125,000 Torcaso Pavilion 2 $75,000 Trotwood Parking Lot $60,000 Trotwood Pavilion @ Basketball Courts $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 $200,000 LJO Lights for Pickleball Courts 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 Excellence in Customer Service Initiative C.P. Fund #305 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 19 54 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 $4,496,000 Total Enterprise Funds - Capital Outlay TOTAL CAPITAL OUTLAY - ALL FUNDS$25,601,600 20 55 56 57 58 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 AnthonyA. Garganese CITY CLERK Christian Gowan DEPARTMENT DIRECTORS Deputy City ManagerCasey Howard Terrilyn Bostwick Community Development Finance Director(Interim)Donna Bruno Leonard Hartman Parks & Recreation Director Police ChiefMatthewTracht Bilal Iftikhar Public Works/Utilities Director 21 59 Enforcement Police RecordsCommunicationPatrolInvestigationsCode Department ConservationWastewater Operations Utilities Meter ServiceWaterWater/ City Attorney Crew Public Works Roads (ROW)SidewalksTreesConcrete Inspections EngineeringStormwaterConstruction Engineering 22 Springs City Manager Mayor and City Commissioners sury Citizens of Winter ity Business bt ManagementManagementServices Finance AccountingDeBudgetingPurchasingContractsSolid WasteTreaUtil Manager ceipts Deputy City Devel. ManagementInsp.ReDevelopment PlanningLandBuilding Permits/Business TaxEconomic Community eld s/Cap Boards Advisory ProjectsMaintenance Center Projects Parks and Civic/SeniorRecreationProgramsFacilitieParks/Fi City Clerk Shared ManagementEventsDevBeautification sk Services HR/PayrollRiMarketing/IT Maintenance/Urban 5: 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 ensureand demonstrate compliance with finance- related legal requirements. Fund Categories All of the funds of the City of Winter Springs can be dividedinto three categories governmental funds, proprietary funds, and fiduciary funds. The City has fourtypes of governmental funds: General, Special Revenue, Debt Service,and CapitalProject.The City of Winter Springs maintains one type of proprietary fundcalled enterprise funds. Such funds have been established for the Water and Sewer Utility, Development Services, and the Storm WaterUtility Fund. The Pension Trust Fundis the only fiduciary fund and isnot 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 ComprehensiveAnnual Financial Report that is not included in this budget. For the audited financial statements, the accrual basisisthe 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 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. -major fund as determined by the calculation used in the fiscal year ending September 30, 2022Comprehensive AnnualFinancial Report. A major fund is one whose revenues, expenditures/expenses, assets, or liabilities (excluding 23 61 extraordinary items) are at least 10 percent of corresponding totals for all governmental orenterprise funds and at least 5 percent of the aggregate amount for all governmental andenterprise 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. (#102and #103)Special Law Enforcement Trust Funds(Local and Federal,respectively) non-major/modified accrual basis Thesefunds wereestablished 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 DAREprogram. (#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 forsolid 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 62 (#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 Districtphases I and II.In fiscal year 2006-2007, two maintenance programs werestreamlined into one assessment districtand areaccounted 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 IIIMaintenance/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. (#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 63 Capital ProjectFunds (#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 RehabilitationCapital Projects Fund non-major/modifiedaccrual basis This fund was established to fund capital improvements and economic developmentwithin 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 wasestablished 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, inspectionsand related customer service as an enterprise fund. (#411)Stormwater UtilityFund 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 includedin the budget document. 26 64 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: InJanuary and February, City Manager and department directors beginpreliminary 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, theProposedBudget is prepared. On or before July 1 of each year, the City Manager submits theProposed Budget to the Commission for consideration. The City Commission mayhold informal budget workshops which the public is invited to attend. In July, the City Commission establishesthe tentative millage rate(DR 420) which becomes Also established at this meeting isthe rolled-back ratecalculation,thedate, time and place of the firstPublic Hearing. Once these determinations have been made,they arecommunicated 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 ownersby the Seminole County Property Appraiser. Two to five days prior to the secondpublic 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 millagerates. 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 65 September Public Hearing (Tentative) 11 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 Advertisement publication date (Thursday for Seminole 21 Extra) for final millage and budget hearing (Final public hearing must be within 15 days of the tentative public hearing) September Public Hearing (Final) 25 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 Resolution to Property Appraiser September Resolution to Tax Collector 28 (Must be submitted within 3 days after adoption of final millage rate) by October Mail TRIM package to Property Tax Administration Program 25 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 66 Budget, Financialand Management Guidelines General An independent audit will be performed annually. The Cityadministration 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 personnelservicesand 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. Employee positions are fully-funded. Revenues The Citywill strive to maintain diversified revenues for the sake of fiscal stability and to most equitablydistributethe 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 expendituresis discouraged. Budget 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 suchcosts. 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 asole source vendoris being utilizedorthe City is piggy-backing off another governmental agency. 29 67 Investmentsand 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 assetswhich 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 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 ismadeand that bond covenants are metso 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 andindependent 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 sixmonths after thefirst 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 contributionfor 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 employeeshired after October 1, 2011, the City contributes5% to a Defined Contribution (DC) plan with eligibilityfor an additional 2.5% matching contribution. 30 68 69 6: GENERAL FUND FISCAL POLICY TESTS OPERATING COVERAGE $23,192,639 Recurring Revenue Total Expenditures$24,137,122 LESS : Capital Expenditures ($924,200) Discretionary - UCF Incubator($75,000) $23,137,922($23,137,922) Recurring Personnel and Operating Expenditures Effect on Fund Balance - OPERATING COVERAGE$54,717 CAPITAL COVERAGE $0 Non-recurring Revenue 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 $10,467,193 Projected Beginning Fund Balance 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 71 GENERAL FUND Sources and Applications by Classification Ad Valorem Tax$6,628,69931.3%$7,354,32436.6%$8,036,60933.3% Utility Tax$3,526,09316.6%$3,436,76017.1%$3,810,50015.8% Intergovernment - Half-Cent$3,073,01814.5%$2,614,50013.0%$3,200,00013.3% Franchise Fee$2,537,39712.0%$2,354,00711.7%$2,772,43211.5% Intergovernment - Rev Sharing$1,873,8278.8%$1,280,0246.4%$1,900,0007.9% Communication Service Tax$1,336,3976.3%$1,205,0006.0%$1,450,0006.0% Interfund Transfers In$554,6022.6%$779,8583.9%$759,1683.1% Charges for Service$508,3332.4%$558,6892.8%$512,5222.1% Miscellaneous$771,9463.6%$276,5271.4%$509,3912.1% Fines & Forfeitures$117,2580.6%$100,5000.5%$107,9760.4% Other Taxes$88,5110.4%$102,0000.5%$90,0000.4% Intergovernment - Other$164,4960.8%$26,7000.1%$24,5000.1% Licenses & Permits$14,8790.1%$18,1650.1%$19,5410.1% Approp from Fund$00.0%$00.0%$944,4833.9% $21,195,456100.0%$20,107,054100.0%$24,137,122100.0% Personnel$11,446,27354.0%$12,690,62463.1%$14,876,57561.6% Repair and Maintenance$1,044,6284.9%$1,558,0687.7%$2,053,7918.5% Other Operating$1,041,7834.9%$1,501,3427.5%$1,701,4007.0% Interfund Transfers Out$4,280,00120.2%$1,275,0016.3%$1,290,0005.3% Services$793,8513.7%$694,8953.5%$1,274,9255.3% Capital Outlay$552,4362.6%$680,7863.4%$924,2003.8% Utilities$750,6783.5%$846,2434.2%$914,9253.8% Supplies$433,5952.0%$524,5562.6%$754,9763.1% Fuel$281,1191.3%$251,9381.3%$264,3301.1% Grants & Aids$62,9000.3%$56,2000.3%$82,0000.3% Approp to Fund$508,1922.4%$27,4010.1%$00.0% $21,195,456100.0%$20,107,054100.0%$24,137,122100.0% 32 72 GENERAL FUND Sources and Applications by Function Non-Department$19,881,19493.8%$18,756,50093.3%$21,900,09290.7% Finance$542,6312.6%$764,0583.8%$751,2683.1% Parks & Recreation$468,5782.2%$266,7501.3%$265,2701.1% Police$129,5250.6%$107,7010.5%$107,9760.4% Public Works$33,0000.2%$135,3800.7%$99,4920.4% Executive & Legislative$52,7420.2%$48,5000.2%$36,5000.2% Community Development$27,2580.1%$28,1650.1%$32,0410.1% Information & General Services$60,5280.3%$00.0%$00.0% Approp from Fund$00.0%$00.0%$944,4833.9% $21,195,456100.0%$20,107,054100.0%$24,137,12296.1% Police$7,516,86735.5%$7,740,55938.5%$9,092,47937.7% Information & General Services$2,504,05311.8%$2,716,73413.5%$3,614,21615.0% Parks & Recreation$2,292,20610.8%$2,842,51714.1%$3,503,14014.5% Community Development$1,360,1776.4%$2,132,44710.6%$2,625,07410.9% Finance$1,221,8025.8%$1,513,1537.5%$1,752,4237.3% Public Works$4,212,98419.9%$1,232,9216.1%$1,483,8826.1% General Government$824,0933.9%$1,211,2456.0%$1,238,2995.1% Executive & Legislative$591,0742.8%$690,0773.4%$827,6093.4% Fire$164,0080.8%$00.0%$00.0% Approp to Fund$508,1922.4%$27,4010.1%$00.0% $21,195,456100.0%$20,107,054100.0%$24,137,122100.0% 33 73 GENERAL FUND - SOURCES Revenues & Transfers - Non-Departmental UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 00 Non-Department 311000Ad 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 314100Electricity Tax$2,932,695$2,984,285$2,845,000$3,195,000$3,275,000 314300Water Utility Tax$429,171$454,571$509,010$509,010$454,000 314400Gas Tax$48,788$53,380$58,500$58,500$55,500 314800Propane$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 315000Communication 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 323100Electricity$2,167,002$2,325,261$2,130,500$2,400,500$2,550,000 323700Solid Waste / Commercial$132,807$115,237$126,804$126,804$125,028 323710Solid Waste / Residential$51,868$52,319$51,703$51,703$52,404 323400Gas$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 331390Federal Grant - Other Phys. Environ.$497,598$1,262$0$0$0 334390State Grant - Other Phys. Environ.$0$99$0$0$0 335120Revenue Sharing$1,509,708$1,873,827$1,280,024$1,700,024$1,900,000 335140Mobile Home License Tax$9,039$9,855$7,500$7,500$9,500 335150Alcoholic Beverage License$13,196$12,329$12,000$12,000$15,000 335180Gov'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 339000Pymts fr Other Local in Lieu of Taxes$5,000$5,000$5,000$5,000$5,000 341300Admin Svc Fees$96,327$98,898$98,058$98,058$98,760 343945NSF$20$20$0$0$0 361100/361300 Investment (realized/unrealized)$26,821$209,135$76,250$76,250$300,000 362000Misc Rents$300$0$0$0 362100Cell Tower City Hall$83,184$90,684$86,840$86,840$93,405 362101Cell Tower Shore Drive$90,763$94,668$89,960$89,960$93,486 364100Auction Proceeds$6,881$0$0$0$0 366000Misc Private Donations$6,000$0$0$0$0 369301Settlement Insurance Proceeds$34,504$13,841$0$4,355$0 369900Misc Revenue$137,225$254,533$0$0$0 369910Motor 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 316000Local Business$125,892$88,511$102,000$102,000$90,000 Other Taxes$125,892$88,511$102,000$102,000$90,000 From Sewer Plant Replcmnt ARPA SRFL 381180$0$7,900$15,800$15,800$7,900 381410From 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 74 GENERAL FUND - SOURCES Revenues & Transfers - Departmental UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 12 Executive & Legislative 341300Admin 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 341302Admin Svc Fees - Business License$1,015$0$0$0$0 369900Misc Income - Record Searches, etc$58,855$0$0$0$0 381410From 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 322010Zoning$9,760$12,154$9,025$9,025$10,280 322020Site Plan$7,330$2,500$7,140$7,140$7,261 322910Arbor Permits$4,095$225$2,000$2,000$2,000 337300Grant - Physical Environment$48,974$0$0$0$0 341301Admin Svc Fees - County Impact$14,158$12,079$10,000$10,000$12,500 366000Misc Private Donations$500$300$0$0$0 369301Settlement 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 347400Community Events$50($20)$0$0$0 366000Misc Private Donations$63,317$60,548$0$62,722$0 Total Information Services$63,367$60,528$0$62,722$0 21 Police 331200Federal Grant - Public Safety$18,111$0$7,200$7,200$0 341300Admin Svc Fees$282$0$0$0 342100Law Enforcement$0$3,603$0$0$0 342102Law Enforcement - Code$721$102$1$1$0 351500Traffic$109,414$115,958$100,500$100,500$107,976 354200Law Enforcement$0$1,300$0$0$0 369900Misc Revenue$13,692$8,280$0$0$0 Total Police$142,346$129,525$107,701$107,701$107,976 41 Public Works 344910ROW Maintenance$66,000$33,000$99,000$99,000$99,492 344930Street Lighting$0$0$36,380$0$0 Total Public Works$66,000$33,000$135,380$99,000$99,492 72 Parks & Recreation 337700Grant - Culture / Recreation$0$140,951$0$0$0 341300Admin Svc Fees$465$975$0$0$0 347201Civic Center$345$12,253$10,000$10,000$12,000 347202Pavillion$51,461$60,869$40,000$40,000$45,000 347203Fields$22,392$49,646$20,400$20,400$20,400 347204Senior Ctr - Pool$6,122$13,550$10,000$10,000$12,500 347205Senior Ctr - Annual$6,400$12,810$20,000$20,000$12,500 347206Splashpad$2,819$0$200$200$0 347208Summer Camp$37,019$69,053$83,000$83,000$80,000 347209Programs$8,181$18,729$6,500$6,500$10,000 347210League$1,800$450$3,000$3,000$3,000 347211Partnership League$71,944$69,292$73,650$73,650$69,870 366000Misc 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 75 GENERAL FUND - APPLICATIONS Expenditures & Transfers - Department Specific UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 DIV #DEPARTMENT / DIVISIONActualActualBudgetBudgetBudget Executive 1100Executive - Commission$114,693$114,667$123,073$123,073$131,214 1200Executive - City Manager$319,759$314,193$337,143$337,143$417,762 1210Executive - City Clerk$147,959$162,214$229,861$229,861$278,633 $582,411$591,074$690,077$690,077$827,609 General Government 1400General Gov't - Legal Services$273,861$278,537$314,020$314,020$269,320 1900General 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 1300Finance - General$611,715$679,171$749,095$745,877$1,002,582 1360Finance - 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 1600Information & General Services - General$893,513$987,433$1,106,123$1,114,623$1,640,964 1910Information & General Services - City Hall $29,987$29,919$18,483$23,983$10,083 1315Information & General Services - Human Resources$286,214$366,443$280,039$275,339$316,199 1925Information & General Services - Risk Management$669,881$637,628$664,594$664,594$736,300 1935Information & General Services - Facilities Maintenance$365,074$308,631$441,301$432,001$572,955 7415Information & 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 4100Public Works - Administration $103,079$337,957$135,929$150,929$166,849 4110Public Works - Roads and ROW Maint.$1,435,554$3,584,685$816,904$816,904$1,022,499 1940Public 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 1500Community Development - Administration$152,377$191,899$172,853$172,853$217,858 1510Community Development - Long Range Planning $58,217$49,976$173,411$173,411$321,205 1520Community Development - Urban Beautification$1,141,554$703,449$1,252,128$1,252,128$1,521,654 1530Community 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 76 GENERAL FUND - APPLICATIONS Expenditures & Transfers - Department Specific UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NUMBERDEPARTMENT / DIVISIONActualActualBudgetBudgetBudget Police 2100Police - Office of the Chief$6,053,513$6,714,229$6,766,047$7,270,402$8,032,342 2110Police - Criminal Investigations $56,815$27,213$76,959$76,959$145,670 2120Police - Community Services $21,318$12,791$15,270$15,270$16,435 2130Police - Operations $113,745$251,928$260,829$260,725$301,832 2140Police - Support Services $568,110$500,639$521,422$521,526$542,840 2150Police - 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 2200Fire - Operations $278,694$164,008$0$0$0 $278,694$164,008$0$0$0 P & R - Operations 7200P & R - Administration$247,724$365,960$180,888$180,888$204,835 7210P & R - Athletics $2,811$0$0$0$0 7220P & R - Athletics - Partnerships$11,857$947$3,804$3,804$350 7230P & R - Parks & Grounds$1,907,085$1,533,507$2,086,387$2,086,387$2,760,391 7240P & R - Programs$34,320$57,302$189,928$189,928$155,936 7250P & R - Seniors$298,987$334,490$381,510$381,510$381,628 7400P & R - Community Events$0$0$0$0$0 $2,502,784$2,292,206$2,842,517$2,842,517$3,503,140 TOTAL GENERAL FUND APPLICATIONS $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 37 77 GENERAL FUND - EXECUTIVE & LEGISLATIVE OVERVIEW All Divisions UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 EXPENDITURESActualActualBudgetBudgetBudget 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 Manager1111 Administrative Assistant1111 Total2222 City Clerk - 1210 City Clerk 1111 City Clerk Assistant2122 Total3233 TOTAL FULL-TIME PERSONNEL5455 Commission - Non-employee - 1100 Commissioners5555 Mayor1111 TOTAL6666 TOTAL NON-EMPLOYEE6666 38 78 GENERAL FUND - EXECUTIVE & LEGISLATIVE SUMMARY All Divisions UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$313,375$296,733$358,003$358,003$377,968 510110Base Wage - Mayor/Commission$75,110$70,060$74,400$74,400$74,400 510140Overtime$5,043$2,580$2,700$2,700$11,019 510900Reimbursements($25)$0$0$0$0 520200FICA$27,992$26,480$30,404$30,404$32,538 520220Pension DB$55,278$81,167$61,514$61,514$0 520225Pension DC$2,374$5,732$11,545$11,545$27,177 520230Health Insurance$46,383$40,777$67,227$61,127$91,497 520240Workers' Comp$382$432$862$862$809 Total Payroll$525,912$523,961$606,655$600,555$615,408 530310Professional$4,814$4,587$11,100$11,100$11,200 530314Consulting$0$1,103$0$0$0 530315Pre/Post Employment$62$0$63$63$60,162 530341Other Svcs - Contract / Admin$487$2,071$3,042$3,042$3,063 530411Communication - Phone$5,470$6,840$7,800$7,800$7,800 550510Office$836$3,740$825$825$1,325 550520Operating$2,363$4,413$1,710$6,910$2,550 550525Operating - Small Tools$350$0$100$100$100 550526Operating - Software$0$0$0$0$14,000 555400Travel & Per Diem$3,551$5,891$12,138$12,138$18,878 555420Postage / Freight$539$402$594$594$758 555470Printing / Binding$1,063$64$1,550$1,550$1,650 555480Promotional / Advertising$9,854$15,765$17,350$17,350$22,190 555481Promo - Employee Relations$0$0$0$900 555540Dues/Reg/Pub$19,767$16,589$15,900$15,900$18,225 555550Training$1,203$648$3,550$3,550$7,300 555551Educational Incentive$0$0$1,500$1,500$1,500 580820Grants/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 560641Mach & 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 79 Executive & Legislative 12 Commission 1100 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510110Base Wage - Mayor/Commission$75,110$70,060$74,400$74,400$74,400 520200FICA$5,746$5,527$5,692$5,692$5,692 520240Workers' Comp$54$59$166$166$142 Total Payroll$80,910$75,646$80,258$80,258$80,234 530314Consulting$0$1,103$0$0$0 530411Communication - Phone$4,480$5,760$5,760$5,760$5,760 550520Operating$1,282$623$1,150$1,150$1,450 550525Operating - Small Tools$31$0$0$0$0 555400Travel & Per Diem$2,194$4,901$10,030$10,030$14,170 555470Printing / Binding$1,038$64$1,550$1,550$1,650 555480Promotional / Advertising$3,777$6,267$5,900$5,900$7,100 555540Dues/Reg/Pub$14,841$15,303$12,225$12,225$13,850 580820Grants/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 7: Executive & Legislative 12 City Manager 1200 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$213,485$188,694$216,903$216,903$221,606 510140Overtime$2,449$0$0$0 510900Reimbursements($25)$0$0$0$0 520200FICA$14,480$12,247$13,590$13,590$14,112 520220Pension DB$55,278$81,167$61,514$61,514$0 520225Pension DC$246$146$2,496$2,496$16,696 520230Health Insurance$25,653$22,081$36,404$30,304$57,880 520240Workers' Comp$224$235$418$418$379 Total Payroll$311,790$304,570$331,325$325,225$311,674 530315Pre/Post Employment$62$0$0$0$60,100 530411Communication - Phone$990$1,080$1,080$1,080$1,080 550510Office$630$3,516$500$500$1,000 550520Operating$1,049$3,610$560$5,760$1,100 550525Operating - Small Tools$319$0$100$100$100 555400Travel & Per Diem$537$990$608$608$2,008 555420Postage / Freight$288$1$200$200$300 555470Printing / Binding$25$0$0$0$0 555481Promo - Employee Relations$0$0$0$900$3,500 555540Dues/Reg/Pub$3,750$403$1,770$1,770$1,900 555550Training$319$23$1,000$1,000$4,000 Total Operating$7,969$9,623$5,818$11,918$75,088 560641Mach & 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 81 Executive & Legislative 12 City Clerk 1210 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$99,890$108,039$141,100$141,100$156,362 510140Overtime$2,594$2,580$2,700$2,700$10,018 520200FICA$7,766$8,706$11,122$11,122$12,734 520225Pension DC$2,128$5,586$9,049$9,049$10,481 520230Health Insurance$20,730$18,696$30,823$30,823$33,617 520240Workers' Comp$104$138$278$278$288 Total Payroll$133,212$143,745$195,072$195,072$223,500 530310Professional$4,814$4,587$11,100$11,100$11,200 530315Pre/Post Employment$0$0$63$63$62 530341Other Svcs - Contract / Admin$487$2,071$3,042$3,042$3,063 530411Communication - Phone$0$0$960$960$960 550510Office$206$224$325$325$325 550520Operating$32$180$0$0$0 550526Operating - Software$0$0$0$0$14,000 555400Travel & Per Diem$820$0$1,500$1,500$2,700 555420Postage / Freight$251$401$394$394$458 555480Promotional / Advertising$6,077$9,498$11,450$11,450$15,090 555540Dues/Reg/Pub$1,176$883$1,905$1,905$2,475 555550Training$884$625$2,550$2,550$3,300 555551Educational 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 82 GENERAL FUND - GENERAL GOVERNMENT OVERVIEW All Divisions UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 EXPENDITURESActualActualBudgetBudgetBudget 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 83 GENERAL FUND - GENERAL GOVERNMENT SUMMARY All Divisions UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 520220Pension DB$752,756$270,196$481,914$481,913$483,093 Total Payroll$752,756$270,196$481,914$481,913$483,093 530311Legal$267,661$275,272$302,520$302,520$262,320 530312Financial$6,200$3,265$6,500$6,500$7,000 530313Labor Relations$0$0$5,000$5,000$0 530314Consulting$63,713$121,285$70,000$70,000$70,000 530340Other Svcs$1,004$0$16,600$16,600$16,600 530341Other Svcs - Contract / Admin($1,190,150)($1,190,150)($1,309,165)($1,309,165)($1,309,165) 530343Other Svcs - Banking$5,858$5,724$7,060$7,060$7,060 555440Rent / Lease$0$600$475$475$600 555480Promotional / Advertising$372$0$0$0$0 580810Grants/Aids - Other Gov'ts$0$7,900$0$0$0 580820Grants/Aids - Private $50,000$50,000$50,000$50,000$75,000 599100Contingency$0$0$305,340$305,340$335,791 Total Operating($795,342)($726,104)($545,670)($545,670)($534,794) 591202To 1999 Debt Service$1,230,000$1,280,001$1,275,001$1,275,001$1,290,000 591305To Excellence in Customer Service$400,000$0$0$0$0 591410To Water Sewer Utility$500,000$0$0$0$0 591411To Stormwater$350,000$0$0$0$0 $2,480,000$1,280,001$1,275,001$1,275,001$1,290,000 560641Mach & 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 84 General Government 19 Legal Services 1400 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget Total Payroll$0$0$0$0$0 530311Legal$267,661$275,272$302,520$302,520$262,320 530312Financial$6,200$3,265$6,500$6,500$7,000 530313Labor 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 85 General Government 19 General Government 1900 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 520220Pension DB$752,756$270,196$481,914$481,913$483,093 Total Payroll$752,756$270,196$481,914$481,913$483,093 530314Consulting$63,713$121,285$70,000$70,000$70,000 530340Other Svcs$1,004$0$16,600$16,600$16,600 530341Other Svcs - Contract / Admin($1,190,150)($1,190,150)($1,309,165)($1,309,165)($1,309,165) 530343Other Svcs - Banking$5,858$5,724$7,060$7,060$7,060 555440Rent / Lease$0$600$475$475$600 555480Promotional / Advertising$372$0$0$0$0 580810Grants/Aids - Other Gov'ts$0$7,900$0$0$0 580820Grants/Aids - Private $50,000$50,000$50,000$50,000$75,000 599100Contingency (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) 591202To 1999 Debt Service$1,230,000$1,280,001$1,275,001$1,275,001$1,290,000 591305To Excellence in Customer Service$400,000$0$0$0$0 591410To Water Sewer Utility$500,000$0$0$0$0 591411To Stormwater$350,000$0$0$0$0 Total Transfers$2,480,000$1,280,001$1,275,001$1,275,001$1,290,000 560641Mach & 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 86 GENERAL FUND - FINANCE OVERIVEW All Divisions Human Resources and Risk Management Departments were redirected to the Information and General Services Department. UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 EXPENDITURESActualActualBudgetBudgetBudget 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 1111 Finance Director 11 Asst. Finance Director 11 Controller 1111 Budget Manager 1 Internal Auditor 11 Procurement Manager 1223 Accountant 3222 Business Analyst 111 Financial Analyst 1111 AP Coordinator Total991011 Utility Billing - 1360 111 Utility Services Manager 1111 Customer Service Supervisor 1 Assistant Manager 1111 Billing Supervisor 111 Billing Specialist 222 Customer Service Rep 1 Collections Specialist Total4666 TOTAL FULL-TIME PERSONNEL13151617 Utility Billing - Part-Time - 1360 5.804.352.902.90 Customer Service Rep Total5.804.352.902.90 TOTAL PART-TIME PERSONNEL5.804.352.902.90 47 87 GENERAL FUND - FINANCE SUMMARY All Divisions Human Resources and Risk Management Departments were redirected to the Information and General Services Department. UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$723,966$783,826$943,655$882,144$1,100,335 510140Overtime$3,657$4,816$9,901$9,901$7,508 510900Reimbursements($75)$0$0$0$0 520200FICA$53,824$60,730$73,126$73,126$84,559 520220Pension DB$62,316$0$7,393$7,393$7,843 520225Pension DC$13,279$31,381$62,112$52,112$67,009 520230Health Insurance$103,029$89,695$178,561$158,561$208,182 520240Workers' 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 530312Financial$17,500$17,500$17,500$17,500$18,375 530314Consulting$7,960$34,700$0$4,900$10,000 530315Pre/Post Employment$1,096$1,707$1,382$14,822$1,570 530320Accounting / Auditing$42,500$53,000$48,250$48,250$49,000 530340Other Svcs$400$200$750$750$750 530341Other Svcs - Contract / Admin$25,172$36,642$25,292$102,303$34,245 530342Other Svcs - Maint / Licenses$5,091$5,091$23,755$23,755$24,255 530411Communication - Phone$4,511$4,505$4,740$4,740$5,700 550510Office$3,963$4,359$3,800$3,800$3,900 550520Operating$530$2,137$800$800$1,100 550525Operating - Small Tools$4,373$4,351$2,000$2,000$3,250 550527Operating - Apparel$315$156$920$920$1,000 555400Travel & Per Diem$58$0$150$150$2,250 555420Postage / Freight$70,072$73,272$96,440$92,600$106,700 555470Printing / Binding$1,387$0$0$0$0 555480Promotional / Advertising$808$8,405$1,962$1,962$1,901 555490Not Otherwise Classified$12$7$0$0$0 555540Dues/Reg/Pub$1,790$3,438$1,335$1,335$1,890 555550Training$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 48 88 Finance 13 Finance - General 1300 Human Resources and Risk Management Departments were redirected to the Information and General Services Department. UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$386,128$458,197$509,216$453,705$686,104 510140Overtime$524$3,363$8,925$8,925$5,000 520200FICA$28,107$35,735$39,804$39,804$52,664 520220Pension DB$57,793$0$7,393$7,393$7,843 520225Pension DC$7,560$16,835$37,209$27,209$44,308 520230Health Insurance$75,009$58,306$89,274$69,274$122,890 520240Workers' Comp$376$572$993$993$1,188 Total Payroll$555,497$573,008$692,814$607,303$919,997 530312Financial$17,500$17,500$17,500$17,500$18,375 530314Consulting$2,960$34,700$0$4,900$10,000 530315Pre/Post Employment$498$511$565$14,005$565 530320Accounting / Auditing$21,250$26,500$24,125$24,125$24,500 530341Other Svcs - Contract / Admin$0$8,016$0$63,953$7,501 530411Communication - Phone$0$0$144$144$1,104 550510Office$2,414$2,823$1,800$1,800$1,900 550520Operating$246$300$300$300$350 550525Operating - Small Tools$3,888$1,834$2,000$2,000$1,500 555400Travel & Per Diem$0$0$100$100$2,200 555420Postage / Freight$2,443$1,901$2,400$2,400$3,600 555470Printing / Binding$1,235$0$0$0$0 555480Promotional / Advertising$808$8,405$1,212$1,212$1,900 555540Dues/Reg/Pub$1,790$3,438$1,335$1,335$1,890 555550Training$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 49 89 Finance 13 Utility Billing 1360 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$337,838$325,629$434,439$428,439$414,231 510140Overtime$3,133$1,453$976$976$2,508 510900Reimbursements($75)$0$0$0$0 520200FICA$25,717$24,995$33,322$33,322$31,895 520220Pension DB$4,523$0$0$0$0 520225Pension DC$5,719$14,546$24,903$24,903$22,701 520230Health Insurance$28,020$31,389$89,287$89,287$85,292 520240Workers' Comp$362$727$836$836$713 Total Payroll$405,237$398,739$583,763$577,763$557,340 530314Consulting$5,000$0$0$0$0 530315Pre/Post Employment$598$1,196$817$817$1,005 530320Accounting / Auditing$21,250$26,500$24,125$24,125$24,500 530340Other Svcs$400$200$750$750$750 530341Other Svcs - Contract / Admin$25,172$28,626$25,292$38,350$26,744 530342Other Svcs - Maint / Licenses$5,091$5,091$23,755$23,755$24,255 530411Communication - Phone$4,511$4,505$4,596$4,596$4,596 550510Office$1,549$1,536$2,000$2,000$2,000 550520Operating$284$1,837$500$500$750 550525Operating - Small Tools$485$2,517$0$0$1,750 550527Operating - Apparel$315$156$920$920$1,000 555400Travel & Per Diem$58$0$50$50$50 555420Postage / Freight$67,629$71,371$94,040$90,200$103,100 555470Printing / Binding$152$0$0$0$0 555480Promotional / Advertising$0$0$750$750$1 555490Not Otherwise Classified$12$7$0$0$0 555550Training$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 8: GENERAL FUND - INFORMATION & GENERAL SERVICES OVERVIEW All Divisions 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. UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 EXPENDITURESActualActualBudgetBudgetBudget 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 1111 Deputy City Manager 1111 IT Manager 1111 GIS Analyst 1223 Application Specialist 1 Records Liaison Total5556 Human Resources - 1315 1112 HR Specialist 1111 Payroll/Benefits Coordinator Total2223 Facilities Maintenance - 1935 1111 Facilities Foreman 1111 Building Service Coordinator 223 Maintenance Worker Total2445 Marketing and Events - 7415 1 Public Information Officer 1111 Marketing and Social Media Coord. 1111 Events Coordinator Total2223 TOTAL FULL-TIME PERSONNEL11131317 51 91 GENERAL FUND - INFORMATION AND GENERAL SERVICES SUMMARY All Divisions 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. UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$555,534$679,473$669,071$659,771$890,451 510140Overtime$8,859$8,349$6,300$6,300$13,301 510900Reimbursements($25)$0$0$0$0 520200FICA$42,199$52,380$51,846$51,846$68,510 520220Pension DB$35,283$28,551$22,179$22,179$23,528 520225Pension DC$7,618$34,087$44,696$44,696$63,047 520230Health Insurance$90,293$105,441$153,699$153,699$240,466 520240Workers' Comp$2,895$4,966$7,738$7,738$8,767 520250Unemployment$27,543($651)$10,000$10,000$10,000 Total Payroll$770,199$912,596$965,529$956,229$1,318,070 530315Pre/Post Employment$376$1,069$1,149$1,149$1,148 530341Other Svcs - Contract / Admin$223,531$218,202$231,530$231,530$286,070 530342Other Svcs - Maint / Licenses$290,392$310,737$323,489$386,366$611,331 530411Communication - Phone$33,786$37,585$32,680$48,680$26,704 540430Utilities$37,305$40,320$37,800$37,800$40,200 545100R&M Buildings$15,900$9,648$30,000$24,324$30,000 545110R&M Bldgs - City Hall$40,147$23,417$39,160$39,160$38,550 545270R&M Infra - Grounds$14,676$14,856$17,788$17,788$18,350 545300R&M Mach & Equip$439$0$3,500$3,500$34,850 545310R&M M&E - Vehicles$377$2,168$4,450$4,450$4,950 550522Operating - Tires / Filters$213$0$2,500$2,500$2,500 550510Office$2,727$2,729$3,600$1,600$3,950 550520Operating$16,987$20,920$39,712$39,712$72,312 550523Operating - Janitorial$5,067$678$4,000$4,000$4,000 550525Operating - Small Tools$45,756$35,717$13,450$13,450$103,760 550526Operating - Software$0$99$1,000$2,591$1,600 550527Operating - Apparel$1,660$3,520$6,860$5,160$8,720 552000$1,427$4,828$5,825$5,825$5,500 555400Travel & Per Diem$0$724$1,250$1,250$1,250 555420Postage / Freight$21$32$50$152$100 555441Rent / Lease - Copy Machine$7,487$6,217$14,508$20,915$19,908 555442Rent / Lease - Equipment$0$0$0$0$3,000 555450Insurance$625,755$625,056$634,594$634,594$706,300 555451Insurance - Settlements$16,583$13,223$20,000$20,000$20,000 555470Printing / Binding$381$0$1,275$1,275$1,755 555480Promotional / Advertising$107,592$130,190$63,400$123,122$58,900 555481Promo - Employee Relations$3,825$3,250$5,900$5,798$5,900 555540Dues/Reg/Pub$1,319$2,751$3,437$3,437$7,651 555550Training$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 560641Mach & Equip - Vehicles$0$0$25,000$30,676$25,000 560642Mach & Equip - Data Proc$101,380$71,982$128,000$85,660$12,000 560650Construction In Progress$94,190$0$0$0$112,000 560680Intangibles$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 52 92 INFORMATION & GENERAL SERVICES 16 Human Resources 1315 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. UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$172,215$238,668$149,385$149,385$172,239 510140Overtime$707$1,209$0$0$0 510900Reimbursements($25)$0$0$0$0 520200FICA$12,808$18,225$11,186$11,186$12,749 520220Pension DB$29,402$19,034$14,786$14,786$15,685 520225Pension DC$1,597$8,044$7,895$7,895$9,408 520230Health Insurance$25,700$35,699$29,251$29,251$33,132 520240Workers' Comp$256$298$287$287$297 Total Payroll$242,660$321,177$212,790$212,790$243,510 530315Pre/Post Employment$62$224$125$125 530341Other Svcs - Contract / Admin$17,986$15,572$22,450$22,450$22,450 530411Communication - Phone$1,100$1,200$2,208$2,208$1,440 550510Office$736$527$300$300$450 550520Operating$1,167$3,999$3,150$3,150$3,200 550527Operating - Apparel$446$799$2,650$950$3,500 555420Postage / Freight$15$22$0$102$50 555480Promotional / Advertising$10,204$11,809$11,400$8,400$11,400 555481Promo - Employee Relations$3,825$3,250$5,900$5,798$5,900 555540Dues/Reg/Pub$1,069$470$1,288$1,288$2,257 555550Training$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 53 93 INFORMATION & GENERAL SERVICES 16 IS General 1600 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$199,579$273,596$274,707$274,707$359,643 510140Overtime$19$50$6,300$6,300$6,300 520200FICA$14,975$20,825$21,788$21,788$27,787 520220Pension DB$5,881$9,517$7,393$7,393$7,843 520225Pension DC$1,778$17,630$19,422$19,422$25,692 520230Health Insurance$30,734$43,298$52,098$52,098$88,251 520240Workers' Comp$164$343$539$539$628 $253,130$365,259$382,247$382,247$516,144 530315Pre/Post Employment$289$75$125$125$125 530341Other Svcs - Contract / Admin$197,200$194,925$198,000$198,000$251,040 530342Other Svcs - Maint / Licenses$288,725$308,517$322,106$384,983$609,948 530411Communication - Phone$14,181$16,951$16,392$24,892$19,104 550510Office$161$346$600$600$800 550520Operating$122$1,856$0$0$0 550525Operating - Small Tools$37,640$20,757$6,100$6,100$91,250 550526Operating - Software$0$99$1,000$2,591$1,600 555400Travel & Per Diem$0$724$1,250$1,250$1,250 555420Postage / Freight$6$10$50$50$50 555441Rent / Lease - Copy Machine$0$0$14,508$20,915$19,908 555470Printing / Binding$0$0$25$25$25 555540Dues/Reg/Pub$0$1,787$200$200$200 555550Training$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 560642Mach & Equip - Data Proc$101,380$71,982$128,000$85,660$12,000 560650Construction In Progress$0$0$0$0$112,000 560680Intangibles$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 94 INFORMATION & GENERAL SERVICES 16 IS City Hall 1910 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget Total Payroll$0$0$0$0$0 530342Other Svcs - Maint / Licenses$1,667$2,220$1,383$1,383$1,383 530411Communication - Phone$17,843$19,394$13,200$20,700$4,800 545110R&M Bldgs - City Hall$800$0$1,000$1,000$1,000 550510Office$1,830$1,856$2,700$700$2,700 550520Operating$360$232$200$200$200 555441Rent / 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 95 INFORMATION & GENERAL SERVICES 16 Risk Management 1925 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. UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 520250Unemployment$27,543($651)$10,000$10,000$10,000 Total Payroll$27,543($651)$10,000$10,000$10,000 555450Insurance$625,755$625,056$634,594$634,594$706,300 555451Insurance - Settlements$16,583$13,223$20,000$20,000$20,000 599100Contingency$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 56 96 INFORMATION & GENERAL SERVICES 16 Facilities Maintenance 1935 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. UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$102,170$144,916$159,199$149,899$197,997 510140Overtime$5,039$5,999$0$0$7,001 520200FICA$7,965$11,545$12,309$12,309$15,688 520225Pension DC$2,598$7,248$10,945$10,945$15,903 520230Health Insurance$17,942$22,466$53,190$53,190$86,522 520240Workers' Comp$2,390$4,295$6,831$6,831$7,566 Total Payroll$138,104$196,469$242,474$233,174$330,677 530315Pre/Post Employment$0$733$562$562$561 530341Other Svcs - Contract / Admin$8,345$7,705$11,080$11,080$12,580 530411Communication - Phone$0$0$400$400$880 540430Utilities$37,305$40,320$37,800$37,800$40,200 545100R&M Buildings$15,900$9,648$30,000$24,324$30,000 545110R&M Bldgs - City Hall$39,347$23,417$38,160$38,160$37,550 545270R&M Infra - Grounds$14,676$14,856$17,788$17,788$18,350 545300R&M Mach & Equip$439$0$3,500$3,500$34,850 545310R&M M&E - Vehicles$377$2,168$4,450$4,450$4,950 550520Operating$479$367$8,752$8,752$10,752 550522Operating - Tires / Filters$213$0$2,500$2,500$2,500 550523Operating - Janitorial$5,067$678$4,000$4,000$4,000 550525Operating - Small Tools$7,991$4,721$5,500$5,500$7,500 550527Operating - Apparel$1,214$2,721$3,510$3,510$4,105 552000Fuel$1,427$4,828$5,825$5,825$5,500 555442Rent / 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 560641Mach & Equip - Vehicles$0$0$25,000$30,676$25,000 560650Construction 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 57 97 INFORMATION & GENERAL SERVICES 16 Marketing & Events 7415 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. UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$81,570$22,293$85,780$85,780$160,572 510140Overtime$3,094$1,091$0$0$0 520200FICA$6,451$1,785$6,563$6,563$12,286 520230Health Insurance$15,917$3,978$19,160$19,160$32,561 520240Workers' Comp$85$30$81$81$276 520225Pension DC$1,645$1,165$6,434$6,434$12,044 Total Payroll$108,762$30,342$118,018$118,018$217,739 530315Pre/Post Employment$25$37$337$337$337 530411Communication - Phone$662$40$480$480$480 550520Operating$14,859$14,466$27,610$27,610$58,160 550525Operating - Small Tools$125$10,239$1,850$1,850$5,010 550527Operating - Apparel$0$0$700$700$1,115 555470Printing / Binding$381$0$1,250$1,250$1,730 555480Promotional / Advertising$97,388$118,381$52,000$114,722$47,500 555540Dues/Reg/Pub$250$494$1,949$1,949$5,194 555550Training$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 58 98 GENERAL FUND - PUBLIC WORKS OVERVIEW All Divisions UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 EXPENDITURESActualActualBudgetBudgetBudget 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 1111 Public Works Superintendent 111 Public Works Supervisor Total1222 Roads - 4110 1222 Foreman 861010 Maintenance Worker Total981212 Fleet Maintenance - 1940 1111 Fleet Supervisor 1222 Mechanic Total2333 TOTAL FULL-TIME PERSONNEL 12131717 59 99 PUBLIC WORKS SUMMARY All Divisions Facilities Maintenance Department was redirected to the Information and General Services Department. UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$400,434$538,106$579,438$511,438$688,210 510140Overtime$20,067$31,037$8,311$8,311$8,406 520200FICA$31,391$44,037$45,365$45,365$53,308 520220Pension DB$40,202$77,090$64,655$64,655$52,410 520225Pension DC$4,525$11,718$27,352$27,352$38,830 520230Health Insurance$111,902$111,210$192,019$192,019$365,860 520240Workers' Comp$16,789$21,288$45,441$45,441$48,044 Total Payroll$625,310$834,486$962,581$894,581$1,255,068 530314Consulting$0$0$0$15,000$0 530315Pre/Post Employment$2,353$2,167$3,123$3,123$4,038 530341Other Svcs - Contract / Admin$45,852$62,745$7,640$75,640$17,880 530342Other Svcs - Maint / Licenses$8,688$22,351$9,420$9,420$9,420 530411Communication - Phone$303$551$2,542$2,542$2,158 540430Utilities$24,398$24,921$24,360$24,360$24,360 545100R&M Buildings$8,155$5,533$4,920$4,920$4,980 545120R&M Bldgs - Util / PW Compound$2,024$1,927$3,060$3,060$4,340 545270R&M Infra - Grounds$18,281$15,983$11,500$11,500$23,500 545300R&M Mach & Equip$3,553$6,739$9,050$9,050$9,325 545310R&M M&E - Vehicles$8,526$9,375$10,525$10,525$10,725 550510Office$230$344$900$900$900 550520Operating$812$3,603$1,225$1,225$1,275 550522Operating - Tires / Filters$2,613$4,299$6,350$6,350$6,410 550523Operating - Janitorial$242$4,971$2,845$2,845$5,245 550525Operating - Small Tools$6,019$4,184$6,900$6,900$6,950 550527Operating - Apparel$8,199$8,391$15,075$15,075$15,324 552000Fuel$29,611$47,082$50,796$50,796$53,420 555400Travel & Per Diem$0$10$0$0$2,000 555420Postage / Freight$52$28$200$200$200 555442Rent / Lease - Equipment$650$931$14,009$14,009$14,164 555540Dues/Reg/Pub$0$0$200$200 555550Training$1,999$494$5,700$5,700$12,000 Total Operating$172,560$226,629$190,340$273,340$228,814 591120To Transportation Improvement$0$2,000,000$0$0$0 591130To Solid Waste$800,000$1,000,000$0$0$0 Total Transfers$800,000$3,000,000$0$0$0 560640Machinery & Equipment$11,689$151,869$80,000$80,000$0 560641Mach & 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 60 9: PUBLIC WORKS 41 Administration 4100 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$38,314$180,979$4,452$4,452$58,802 510140Overtime$59$5,626$0$0$8,406 520200FICA$2,875$14,216$393$393$5,144 520220Pension DB$6,497$9,654$0$0$0 520225Pension DC$517$1,997$334$334$5,042 520230Health Insurance$11,711$35,372$1,625$1,625$32,775 520240Workers' Comp$496$3,117$869$869$2,288 Total Payroll$60,469$250,961$7,673$7,673$112,457 530314Consulting$0$0$0$15,000$0 530315Pre/Post Employment$0$0$200$200$200 530341Other Svcs - Contract / Admin$0$0$2,640$2,640$2,880 530342Other Svcs - Maint / Licenses$4,171$7,142$3,670$3,670$3,670 530411Communication - Phone$291$551$144$144$144 540430Utilities$19,879$20,312$19,560$19,560$19,560 545100R&M Buildings$8,155$5,533$4,920$4,920$4,980 545300R&M Mach & Equip$0$393$500$500$500 545310R&M M&E - Vehicles$813$857$800$800$800 550510Office$230$344$900$900$900 550520Operating$353$3,092$400$400$400 550522Operating - Tires / Filters$0$415$1,200$1,200$1,200 550523Operating - Janitorial$242$1,179$1,500$1,500$3,900 550525Operating - Small Tools$130$46$200$200$200 550527Operating - Apparel$606$115$1,100$1,100$1,204 552000Fuel$7,188$9,114$6,822$6,822$6,954 555400Travel & Per Diem$0$10$0$0$2,000 555420Postage / Freight$52$28$200$200$200 Dues/Reg/Pub$0$0$200$200$200 555550Training$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 560640Machinery & 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 :1 PUBLIC WORKS 41 Roads & ROW Maintenance 4110 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$238,128$202,723$424,268$356,268$469,558 510140Overtime$18,988$23,693$7,501$7,501$0 520200FICA$18,984$17,440$33,285$33,285$35,933 520220Pension DB$13,135$18,561$27,466$27,466$12,970 520225Pension DC$3,079$7,358$24,959$24,959$31,682 520230Health Insurance$74,344$48,516$160,836$160,836$301,144 520240Workers' Comp$14,243$15,050$39,793$39,793$41,806 Total Payroll$380,901$333,341$718,108$650,108$893,093 530315Pre/Post Employment$2,353$2,117$2,623$2,623$3,538 530341Other Svcs - Contract / Admin$45,852$62,745$5,000$73,000$15,000 530411Communication - Phone$12$0$2,398$2,398$2,014 545270R&M Infra - Grounds$18,281$15,983$11,500$11,500$23,500 545300R&M Mach & Equip$2,858$6,346$5,050$5,050$5,275 545310R&M M&E - Vehicles$7,309$8,351$9,125$9,125$9,325 550520Operating$475$511$450$450$500 550522Operating - Tires / Filters$2,613$2,968$3,300$3,300$3,360 550523Operating - Janitorial$0$3,095$575$575$575 550525Operating - Small Tools$2,198$2,293$4,500$4,500$4,550 550527Operating - Apparel$7,162$6,856$10,270$10,270$10,415 552000Fuel$13,990$24,650$27,840$27,840$29,934 555442Rent / Lease - Equipment$650$931$13,765$13,765$13,920 555550Training$1,499$119$2,400$2,400$7,500 Total Operating$105,252$136,965$98,796$166,796$129,406 591120To Transportation Improvement$0$2,000,000$0$0$0 591130To Solid Waste$800,000$1,000,000$0$0$0 Total Transfers$800,000$3,000,000$0$0$0 560640Machinery & Equipment$0$114,379$0$0$0 560641Mach & 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 :2 PUBLIC WORKS 41 Fleet Maintenance 1940 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$123,992$154,404$150,718$150,718$159,850 510140Overtime$1,020$1,718$810$810$0 520200FICA$9,532$12,381$11,687$11,687$12,231 520220Pension DB$20,570$48,875$37,189$37,189$39,440 520225Pension DC$929$2,363$2,059$2,059$2,106 520230Health Insurance$25,847$27,322$29,558$29,558$31,941 520240Workers' Comp$2,050$3,121$4,779$4,779$3,950 Total Payroll$183,940$250,184$236,800$236,800$249,518 530315Pre/Post Employment$0$50$300$300$300 530342Other Svcs - Maint / Licenses$4,517$15,209$5,750$5,750$5,750 540430Utilities$4,519$4,609$4,800$4,800$4,800 545120R&M Bldgs - Util / PW Compound$2,024$1,927$3,060$3,060$4,340 545300R&M Mach & Equip$695$0$3,500$3,500$3,550 545310R&M M&E - Vehicles$404$167$600$600$600 550520Operating($16)$0$375$375$375 550522Operating - Tires / Filters$0$916$1,850$1,850$1,850 550523Operating - Janitorial$0$697$770$770$770 550525Operating - Small Tools$3,691$1,845$2,200$2,200$2,200 550527Operating - Apparel$431$1,420$3,705$3,705$3,705 552000Fuel$8,433$13,318$16,134$16,134$16,532 555442Rent / 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 560640Machinery & 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 :3 GENERAL FUND - COMMUNITY DEVELOPMENT OVERVIEW All Divisions UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 EXPENDITURESActualActualBudgetBudgetBudget 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 1111 Community Development Director Total1111 Planning - 1510 2233 Planner Total2233 Urban Beautification - 1520 1111 Landscape Manager 2333 Maintenance Worker 111 Irrigation Worker 222 Mower Total3777 TOTAL FULL-TIME PERSONNEL6101111 64 :4 COMMUNITY DEVELOPMENT SUMMARY All Divisions UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$247,053$291,603$475,439$426,059$631,652 510140Overtime$5,608$6,891$16,152$16,152$15,012 510900Reimbursements($5,250)$0$0$0$0 520200FICA$18,275$22,501$37,723$37,723$48,949 520220Pension DB$3,921$9,519$4,929$4,929$5,229 520225Pension DC$5,393$12,929$31,469$31,469$45,383 520230Health Insurance$59,705$46,580$144,567$144,567$238,886 520240Workers' Comp$4,163$5,060$12,818$12,818$11,214 Total Payroll$338,868$395,083$723,097$673,717$996,325 530314Consulting$63,775$29,390$80,000$80,000$80,000 530315Pre/Post Employment$262$720$850$850$1,075 530341Other Svcs - Contract / Admin($83,891)($19,752)($87,255)($37,875)($85,755) 530342Other Svcs - Maint / Licenses$494$1,386$1,079$1,079$1,079 530411Communication - Phone$418$456$456$948 540430Utilities$70,305$85,851$72,288$72,288$88,488 540434Streetlights$479,425$414,853$534,055$534,055$564,357 545270R&M Infra - Grounds$436,334$424,834$755,074$751,074$815,499 545300R&M Mach & Equip$1,540$2,459$5,000$5,000$5,000 545310R&M M&E - Vehicles$1,936$553$2,000$3,000$2,500 550510Office$911$1,142$600$600$3,300 550520Operating$0$143$500$500$360 550522Operating - Tires / Filters$501$2,127$4,000$4,000$4,000 550525Operating - Small Tools$7,327$6,020$7,800$11,800$10,000 550526Operating - Software$1,286$0$0$0$0 550527Operating - Apparel$1,612$1,056$5,050$4,050$5,225 552000Fuel$6,904$9,217$7,578$7,578$8,838 555400Travel & Per Diem$12$1,186$0$0$0 555420Postage / Freight$63$17$0$1,000$0 555442Rent / Lease - Equipment$417$35$4,500$4,500$4,500 555470Printing / Binding$745$0$850$1,078$900 555480Promotional / Advertising$1,193$1,258$3,000$3,000$3,000 555540Dues/Reg/Pub$428$1,352$5,300$4,300$6,810 555550Training$708$851$6,625$6,397$6,625 Total Operating$992,705$965,094$1,409,350$1,458,730$1,526,749 591140To Arbor$500,000$0$0$0$0 Total Transfers$500,000$0$0$0$0 560640Machinery & Equipment$0$0$0$0$36,000 560641Mach & 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 :5 COMMUNITY DEVELOPMENT Administration 1500 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$65,206$128,889$66,025$66,025$93,150 510140Overtime$0$213$1,001$1,001$0 520200FICA$4,599$9,690$5,134$5,134$6,735 520220Pension DB$0$3,173$0$0$0 520225Pension DC$1,927$3,732$5,027$5,027$6,988 520230Health Insurance$14,744$11,904$9,116$9,116$19,380 520240Workers' Comp$66$153$129$129$854 Total Payroll$86,542$157,754$86,432$86,432$127,107 530314Consulting$63,775$29,390$80,000$80,000$80,000 530315Pre/Post Employment$187$483$400$400$400 530341Other Svcs - Contract / Admin$0$0$216$216$216 530411Communication - Phone$330$300$360$360$480 550510Office$707$1,142$500$500$3,200 552000Fuel$0$178$0$0$0 555400Travel & Per Diem$0$1,186$0$0$0 555420Postage / Freight$63$17$0$1,000$0 555470Printing / Binding$493$0$600$828$600 555480Promotional / Advertising$0$807$1,000$1,000$1,000 555540Dues/Reg/Pub$50$642$1,820$820$3,330 555550Training$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 :6 COMMUNITY DEVELOPMENT Long-Range Planning 1510 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$43,833$37,810$126,621$126,621$234,668 520200FICA$3,325$3,001$9,767$9,767$17,955 520225Pension DC$853$2,076$8,535$8,535$17,601 520230Health Insurance$6,543$5,538$19,916$19,916$42,200 520240Workers' Comp$47$49$242$242 Total Payroll$54,601$48,474$165,081$165,081$312,825 550510Office$94$0$0$0$0 550526Operating - Software$1,286$0$0$0$0 555470Printing / Binding$252$0$250$250$300 555480Promotional / Advertising$1,193$451$2,000$2,000$2,000 555540Dues/Reg/Pub$373$450$1,480$1,480$1,480 555550Training$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 :7 COMMUNITY DEVELOPMENT Urban Beautification 1520 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$138,014$124,904$282,793$233,413$303,834 510140Overtime$5,608$6,678$15,151$15,151$15,012 510900Reimbursements($5,250)$0$0$0$0 520200FICA$10,351$9,810$22,822$22,822$24,259 520220Pension DB$3,921$6,346$4,929$4,929$5,229 520225Pension DC$2,613$7,121$17,907$17,907$20,794 520230Health Insurance$38,418$29,138$115,535$115,535$177,306 520240Workers' Comp$4,050$4,858$12,447$12,447$9,959 Total Payroll$197,725$188,855$471,584$422,204$556,393 530315Pre/Post Employment$75$237$450$450$675 530341Other Svcs - Contract / Admin($83,891)($19,752)($87,471)($38,091)($85,971) 530342Other Svcs - Maint / Licenses$494$1,386$1,079$1,079$1,079 530411Communication - Phone$88$96$96$96$468 540430Utilities$70,305$85,851$72,288$72,288$88,488 545270R&M Infra - Grounds$436,334$424,834$755,074$751,074$815,499 545300R&M Mach & Equip$1,540$2,459$5,000$5,000$5,000 545310R&M M&E - Vehicles$1,936$553$2,000$3,000$2,500 550510Office$110$0$100$100$100 550520Operating$0$143$500$500$360 550522Operating - Tires / Filters$501$2,127$4,000$4,000$4,000 550525Operating - Small Tools$7,327$6,020$7,800$11,800$10,000 550527Operating - Apparel$1,612$1,056$5,050$4,050$5,225 552000Fuel$6,904$9,039$7,578$7,578$8,838 555400Travel & Per Diem$12$0$0$0$0 555442Rent / Lease - Equipment$417$35$4,500$4,500$4,500 555540Dues/Reg/Pub$5$260$2,000$2,000$2,000 555550Training$60$250$500$500$500 Total Operating$443,829$514,594$780,544$829,924$863,261 591140To Arbor$500,000$0$0$0$0 Total Transfers$500,000$0$0$0$0 560640Machinery & Equipment$0$0$0$0$36,000 560641Mach & 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 :8 COMMUNITY DEVELOPMENT Streetlighting 1530 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget Total Payroll$0$0$0$0$0 540434Streetlights$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 :9 GENERAL FUND - POLICE OVERVIEW All Divisions UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 EXPENDITURESActualActualBudgetBudgetBudget 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: 1111 Police Chief 1 Deputy Chief 3233 Captain 4444 Lieutenant 47474751 Sworn Officer Total Sworn55555559 Civilian: 112 Support Services Coord./Admin Asst. 2233 Code Enforcement Specialist 2222 Records Clerk 2222 Forensic Specialist 111 Crime Analyst Total Civilian68910 Total61636469 Support Services - 2140 (Dispatch) 88 Communications Operator 11 Communications Operator - Supervisor Total9900 TOTAL FULL-TIME PERSONNEL70726469 Support Services - Part-Time - 2140 (Dispatch) 1.681.68 Communications Operator Total1.681.680.000.00 TOTAL PART-TIME PERSONNEL1.681.680.000.00 70 :: POLICE SUMMARY All Divisions UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$3,670,896$3,537,846$3,724,654$3,724,654$3,964,727 510140Overtime$218,647$149,804$123,534$123,534$185,000 510900Reimbursements($32,709)($15,835)$0$0$0 520200FICA$288,902$283,354$293,014$293,014$313,852 520220Pension DB$1,161,244$1,556,751$1,180,765$1,180,765$1,281,342 520225Pension DC$7,022$11,909$20,772$20,772$21,632 520230Health Insurance$651,763$484,669$779,679$779,679$1,186,216 520240Workers' 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 530315Pre/Post Employment$6,701$9,904$9,190$9,190$10,988 530340Other Svcs$1,769$2,750$4,200$4,200$3,000 530341Other Svcs - Contract / Admin$46,082$466,080$479,760$479,760$496,780 530342Other Svcs - Maint / Licenses$25,448$27,996$14,934$14,934$93,785 530411Communication - Phone$52,879$88,992$89,262$72,108 530413Communication - R&M$2,998$0$0$0$0 540430Utilities$42,165$46,615$43,100$43,100$51,720 545100R&M Buildings$19,987$20,282$32,340$32,340$28,540 545300R&M Mach & Equip$24,337$27,477$32,421$32,421$48,750 545310R&M M&E - Vehicles$87,308$71,854$53,400$57,755$65,900 550510Office$9,556$6,645$8,270$8,270$8,000 550520Operating$25,482$37,926$45,560$45,290$45,920 550522Operating - Tires / Filters$11,349$13,506$20,000$20,000$24,000 550523Operating - Janitorial$3,000$3,991$3,575$3,575$4,495 550525Operating - Small Tools$28,372$115,728$70,377$67,377$94,951 550526Operating - Software$2,127$10,184$3,735$3,735$17,835 550527Operating - Apparel$30,996$34,747$90,680$93,680$115,720 552000Fuel$133,429$179,271$151,155$151,155$158,100 555400Travel & Per Diem$2,423$6,046$6,000$6,000$9,950 555420Postage / Freight$2,461$2,642$3,750$3,750$4,800 555441Rent / Lease - Copy Machine$6,823$4,860$7,512$7,512$7,512 555442Rent / Lease - Equipment$7,155$2,950$8,800$8,800$8,800 555470Printing / Binding$3,108$3,758$4,850$4,850$4,950 555480Promotional / Advertising$3,792$2,103$4,350$4,350$4,710 555481Promo - Employee Relations$4,574$4,532$5,630$5,630$6,180 555482Promo - Programs$15,450$5,348$4,825$4,825$5,025 555540Dues/Reg/Pub$3,288$2,503$4,515$4,515$4,465 555550Training$42,569$45,023$51,160$51,160$78,815 555551Educational 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 560622Buildings - Improvements$6,192$5,300$0$0$50,000 560640Machinery & Equipment$100,187$47,216$13,725$13,725$0 560641Mach & Equip - Vehicles$28,069$154,907$125,486$625,486$412,200 560642Mach & Equip - Data Proc$0$0$61,575$61,575$0 560650Construction 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 71 211 POLICE 21 Office of the Chief 2100 Special Operations Department was redirected to the Office of the Chief Department. UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$3,373,682$3,540,134$3,724,654$3,724,654$3,964,727 510140Overtime$172,715$149,874$123,534$123,534$185,000 510900Reimbursements($32,684)($15,835)$0$0$0 520200FICA$262,951$283,532$293,014$293,014$313,852 520220Pension DB$1,132,584$1,556,751$1,180,765$1,180,765$1,281,342 520225Pension DC$3,215$11,909$20,772$20,772$21,632 520230$579,804$485,070$779,679$779,679$1,186,216 520240Workers' 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 530315Pre/Post Employment$6,701$9,904$9,190$9,190$10,988 530341Other Svcs - Contract / Admin$7,915$8,080$8,060$8,060$10,980 530342Other Svcs - Maint / Licenses$5,335$5,671$5,900$5,900$7,100 530411Communication - Phone$13,491$14,832$46,197$46,197$32,520 540430Utilities$42,165$46,615$43,100$43,100$51,720 545100R&M Buildings$19,987$20,282$32,340$32,340$28,540 545300R&M Mach & Equip$21,214$18,269$24,001$24,001$25,800 545310R&M M&E - Vehicles$87,308$71,854$53,400$57,755$58,400 550510Office$8,676$6,534$7,000$7,000$6,500 550520Operating$6,528$4,511$14,700$14,700$8,360 550522Operating - Tires / Filters$11,349$13,506$20,000$20,000$24,000 550523Operating - Janitorial$3,000$3,991$3,575$3,575$4,495 550525Operating - Small Tools$1,634$36,303$5,087$5,087$26,029 550526Operating - Software$1,560$4,830$1,650$1,650$6,550 550527Operating - Apparel$1,659($790)$38,855$38,855$65,890 552000Fuel$133,429$179,271$151,155$151,155$158,100 555400Travel & Per Diem$348$0$0$0$3,950 555420Postage / Freight$562$430$750$750$900 555470Printing / Binding$682$998$1,250$1,250$1,350 555481Promo - Employee Relations$4,375$4,532$5,630$5,630$6,180 555540Dues/Reg/Pub$3,288$2,503$4,515$4,515$4,465 555550Training$0$3,320$0$0$5,045 555551Educational 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 560622Buildings - Improvements$6,192$5,300$0$0$50,000 560640Machinery & Equipment$100,187$47,216$0$0$0 560641Mach & Equip - Vehicles$0$101,512$3,000$503,000$280,000 560650Construction 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 72 212 POLICE 21 Criminal Investigation 2110 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget Total Payroll$0$0$0$0$0 530340Other Svcs$1,200$0$1,200$1,200$0 530342Other Svcs - Maint / Licenses$5,780$4,534$7,384$7,384$9,735 530411Communication - Phone$2,258$2,779$3,060$3,060$3,300 545300R&M Mach & Equip$1,218$1,579$4,200$4,200$1,700 550510Office$0$0$1,270$1,270$1,500 550520Operating$4,557$8,189$5,460$5,460$6,435 550525Operating - Small Tools$4,179$4,601$4,500$4,500$2,700 550527Operating - Apparel$2,399$2,581$8,611$8,611$8,550 555420Total Net Assets per ACFR $0$0$0$0$400 555442Rent / Lease - Equipment$7,155$2,950$8,800$8,800$8,800 555550Training$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 560641Mach & 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 73 213 POLICE 21 Community Services 2120 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget Total Payroll$0$0$0$0$0 550520Operating$1,032$3,871$3,575$3,575$4,750 550525Operating - Small Tools$0$0$1,270$1,270$700 555470Printing / Binding$1,044$1,469$1,450$1,450$1,450 555480Promotional / Advertising$3,792$2,103$4,150$4,150$4,510 555482Promo - 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 74 214 POLICE 21 Operations 2130 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget Total Payroll$0$0$0$0$0 530342Other Svcs - Maint / Licenses$12,737$16,195$0$0$75,300 530411Communication - Phone$1,338$2,586$2,775$3,045$3,600 545300R&M Mach & Equip$1,305$2,741$3,050$3,050$20,200 545310R&M M&E - Vehicles$0$0$0$0$7,500 550510Office$0$111$0$0$0 550520Operating$12,160$19,714$20,825$20,555$23,375 550525Operating - Small Tools$20,429$74,211$57,320$54,320$62,572 550526Operating - Software$27$4,954$1,685$1,581$3,835 550527Operating - Apparel$26,023$31,637$42,474$45,474$38,750 555400Travel & Per Diem$2,075$6,046$6,000$6,000$6,000 555470Printing / Binding$588$938$1,400$1,400$1,400 555550Training$36,384$39,400$50,000$50,000$59,300 555551Educational Incentive$679$0$0$0 Total Operating$113,745$198,533$185,529$185,425$301,832 Total Transfers$0$0$0$0$0 560640Machinery & Equipment$0$0$13,725$13,725$0 560641Mach & Equip - Vehicles$0$53,395$0$0$0 560642Mach & 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 75 215 POLICE 21 Support Services 2140 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$297,214($2,288)$0$0$0 510140Overtime$45,932($70)$0$0$0 Reimbursements($25)$0$0$0$0 520200FICA$25,951($178)$0$0$0 520220Pension DB$28,660$0$0$0$0 520225Pension DC$3,807$0$0$0$0 520230Health Insurance$71,959($401)$0$0$0 520240Workers' Comp$332$26$0$0$0 Total Payroll$473,830($2,911)$0$0$0 530341Other Svcs - Contract / Admin$38,167$458,000$471,700$471,700$485,800 530342Other Svcs - Maint / Licenses$1,596$1,596$1,650$1,650$1,650 530411Communication - Phone$33,241$32,682$36,960$36,960$32,688 530413Communication - R&M$2,998$0$0$0$0 545300R&M Mach & Equip$600$3,900$0$0$0 550510Office$880$0$0$0$0 550520Operating$1,205$1,641$1,000$1,000$3,000 550525Operating - Small Tools$2,007$471$2,000$2,000$2,750 550526Operating - Software$540$400$400$504$7,450 550527Operating - Apparel$489$0$200$200$1,990 555441Rent / Lease - Copy Machine$6,823$4,860$7,512$7,512$7,512 555481Promo - Employee Relations$199$0$0$0$0 555550Training$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 76 216 POLICE 21 Code Enforcement 2150 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget Total Payroll$0$0$0$0$0 530340Other Svcs$569$2,750$3,000$3,000$3,000 545300R&M Mach & Equip$0$988$1,170$1,170$1,050 550525Operating - Small Tools$123$142$200$200$200 550527Operating - Apparel$426$1,319$540$540$540 555420Postage / Freight$1,899$3,000$3,000$3,500 555470Printing / Binding$794$353$750$750$750 555480Promotional / Advertising$0$0$200$200$200 555550Training$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 560641Mach & 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 77 217 FIRE OVERVIEW All Divisions 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. UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 EXPENDITURESActualActualBudgetBudgetBudget 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 78 218 FIRE SUMMARY All Divisions UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 520220Current & 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 79 219 FIRE 22 Operations 2200 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 520220Current & 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 21: GENERAL FUND - PARKS & RECREATION OVERVIEW All Divisions UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 EXPENDITURESActualActualBudgetBudgetBudget 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 1111 Director 1111 Assistant Director Total2222 Parks and Grounds - 7230 1111 Parks Manager 111 Parks & Rec Coordinator 1112 Park Ranger 5678 Maintenance Worker Total791012 Seniors - 7250 1111 Senior Center Manager 1111 Aquatics Specialist Total2222 TOTAL FULL-TIME PERSONNEL11131416 Parks and Grounds - Part Time - 7230 5.416.416.416.41 Park Ranger 0.731.4 Maintenance Worker 2.921.4311 Irrigation Worker Total8.337.848.148.81 Seniors - Part Time - 7250 1.461.461.461.46 Guest Services Rep 0.730.730.731.48 Maintenance Worker/Janitor Total2.192.192.192.94 TOTAL PART-TIME PERSONNEL10.5210.0310.3311.75 81 221 PARKS & RECREATION SUMMARY All Divions UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$753,384$900,005$1,032,694$1,020,254$1,111,823 510140Overtime$35,597$50,345$15,738$15,738$64,166 510900Reimbursements($25)$0$0$0 520200FICA$59,374$74,268$80,353$80,353$89,985 520220Pension DB$71,563$89,777$61,508$61,508$40,742 520225Pension DC$8,520$29,217$40,753$40,753$61,708 520230Health Insurance$115,799$109,263$139,606$131,256$237,077 520240Workers' 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 530314Consulting$1,076$0$0$0$150,000 530315Pre/Post Employment$2,990$2,547$3,706$3,706$4,528 530341Other Svcs - Contract / Admin$170,049$165,852$227,409$248,199$188,009 530342Other Svcs - Maint / Licenses$6,745$7,896$8,407$8,407$9,787 530343Other Svcs - Banking$4,633$5,043$5,000$5,000$5,300 530411Communication - Phone$3,159$2,015$4,405$4,405$4,609 540430Utilities$111,072$138,118$134,640$134,640$145,800 545100R&M Buildings$56,830$84,194$46,552$46,802$98,752 545270R&M Infra - Grounds$266,759$266,811$445,228$362,629$726,428 545300R&M Mach & Equip$28,093$46,204$38,500$60,630$69,100 545310R&M M&E - Vehicles$5,440$10,314$13,600$13,600$13,752 550510Office$2,240$2,042$3,145$3,145$3,150 550520Operating$19,169$16,508$29,855$25,349$38,187 550522Operating - Tires / Filters$3,992$2,677$4,000$6,500$5,500 550523Operating - Janitorial$23,101$21,989$30,544$29,294$32,833 550524Operating - Chemicals$4,477$5,109$11,000$11,000$12,500 550525Operating - Small Tools$21,897$37,477$60,109$50,109$56,895 550527Operating - Apparel$5,026$5,967$11,184$11,184$11,934 552000Fuel$21,691$40,721$36,584$36,584$38,472 555400Travel & Per Diem$19$31$0$0$0 555420Postage / Freight$166$43$100$100$100 555442Rent / Lease - Equipment$10,932$9,322$10,000$10,000$10,000 555470Printing / Binding$67$213$2,075$2,075$1,975 555480Promotional / Advertising$83$657$450$450$740 555482Promo - Programs$22,364$20,363$86,000$84,500$98,000 555490Not Otherwise Classified($5)$4$0$0$0 555540Dues/Reg/Pub$902$1,982$1,635$1,635$1,685 555550Training$801$1,405$6,310$6,310$5,810 Total Operating$793,768$895,504$1,220,438$1,166,253$1,733,846 591303To Public Facilities CP Fund$500,000$0$0$0$0 Total Transfers$500,000$0$0$0$0 560630Infrastructure$6,910$0$0$0$0 560631Improvements$1,437$41,546$0$26,669$0 560640Machinery & Equipment$0$72,140$0$3,800$0 560641Mach & Equip - Vehicles$6,215$0$112,000$156,506$25,000 560642Mach & Equip - Data Proc$0$0$0$0$5,000 560650Construction 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 82 222 PARKS & RECREATION 72 Parks & Rec Administration 7200 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$180,960$273,100$136,073$136,073$151,201 510140Overtime$3,635$9,106$0$0$0 520200FICA$13,838$22,035$10,507$10,507$11,570 520220Pension DB$17,929$9,517$0$0$0 Pension DC$3,517$10,890$9,875$9,875$11,341 520230Health Insurance$18,325$24,833$12,661$12,661$10,453 520240Workers' Comp$2,039$5,374$805$805$2,963 Total Payroll$240,243$354,855$169,921$169,921$187,528 530343Other Svcs - Banking$4,633$5,043$5,000$5,000$5,300 530411Communication - Phone$1,168$1,202$1,200$1,200$720 545100R&M Buildings$337$264$2,352$2,352$3,852 550510Office$628$664$690$690$690 550520Operating$0$187$400$400$420 550525Operating - Small Tools$8$2,302$500$500$500 555400Travel & Per Diem$19$31$0$0$0 555420Postage / Freight$166$43$100$100$100 555470Printing / Binding$67$213$225$225$225 555540Dues/Reg/Pub$127$1,156$200$200$200 555550Training$328$0$300$300$300 Total Operating$7,481$11,105$10,967$10,967$12,307 Total Transfers$0$0$0$0$0 560642Mach & 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 83 223 PARKS & RECREATION 72 Athletics 7210 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget Total Payroll$0$0$0$0$0 530315Pre/Post Employment$1,010$0$0$0$0 530411Communication - Phone$245$0$0$0$0 550527Operating - 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 84 224 PARKS & RECREATION 72 Athletic Partnerships 7220 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget Total Payroll$0$0$0$0$0 550525Operating - 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 85 225 PARKS & RECREATION 72 Parks & Grounds 7230 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$478,715$491,646$737,117$737,117$801,833 510140Overtime$28,679$38,907$12,481$12,481$50,000 510900Reimbursements($25)$0$0$0$0 520200FICA$38,549$41,756$57,381$57,381$65,178 520220Pension DB$41,816$64,042$47,739$47,739$26,130 520225Pension DC$3,427$14,319$27,986$27,986$45,485 520230Health Insurance$68,786$64,120$100,664$100,664$195,701 520240Workers' 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 530314Consulting$1,076$0$0$0$150,000 530315Pre/Post Employment$1,195$1,818$1,797$1,797$2,619 530341Other Svcs - Contract / Admin$161,944$149,811$219,786$219,786$180,236 530342Other Svcs - Maint / Licenses$5,953$7,104$7,021$7,021$8,371 530411Communication - Phone$1,306$333$1,765$1,765$2,197 540430Utilities$58,819$68,634$62,520$62,520$69,480 545100R&M Buildings$22,496$27,583$24,700$23,450$54,700 545270R&M Infra - Grounds$265,104$266,701$439,728$357,129$720,928 545300R&M Mach & Equip$22,356$29,632$26,000$48,130$44,100 545310R&M M&E - Vehicles$5,440$10,314$13,600$13,600$13,752 550520Operating$17,129$14,435$21,355$16,849$27,567 550522Operating - Tires / Filters$3,992$2,677$4,000$6,500$5,500 550523Operating - Janitorial$19,227$18,417$25,044$23,794$27,333 550524Operating - Chemicals$1,463$2,302$6,000$6,000$6,000 550525Operating - Small Tools$7,423$33,081$49,340$39,340$49,340 550527Operating - Apparel$2,665$5,967$9,684$9,684$10,434 552000Fuel$21,691$40,721$36,584$36,584$38,472 555442Rent / Lease - Equipment$10,932$9,322$10,000$10,000$10,000 555490Not Otherwise Classified($5)$4$0$0$0 555540Dues/Reg/Pub$425$376$700$700$750 555550Training$383$903$4,990$4,990$4,490 Total Operating$631,014$690,135$964,614$1,426,269 591303To Public Facilities CP Fund$500,000$0$0$0$0 Total Transfers$500,000$0$0$0$0 560630Infrastructure$6,910$0$0$0$0 560631Improvements$0$41,546$0$26,669$0 560640Machinery & Equipment$0$65,550$0$3,800$0 560641Mach & Equip - Vehicles$6,215$0$112,000$156,506$25,000 560650Construction 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 86 226 PARKS & RECREATION 72 Programs 7240 The Program division was redirected to a new Marketing and Events division in Information and General Services Department. UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$0$20,314$0$0$0 510140Overtime$0$0$0$0$10,150 520200FICA$0$1,554$0$0$778 520225Pension DC$0$0$0$0$1,523 520240Workers' Comp$0$539$0$0$0 Total Payroll$0$22,407$0$0$12,451 530315Pre/Post Employment$511$614$1,572$1,572$1,572 530342Other Svcs - Maint / Licenses$792$792$1,386$1,416 530411Communication - Phone$0$0$480$480$912 540430Utilities$8,208$9,603$10,320$10,320$10,320 545100R&M Buildings$249$945$2,100$3,600$12,600 545270R&M Infra - Grounds$0$0$2,500$2,500$2,500 545300R&M Mach & Equip$1,282$374$3,000$3,000$5,000 550510Office$0$88$595$595$600 550520Operating$210$333$2,000$2,000$3,900 550523Operating - Janitorial$595$876$1,500$1,500$1,500 550525Operating - Small Tools$26$0$1,000$1,000$2,500 555470Printing / Binding$0$0$1,600$1,600$1,500 555480Promotional / Advertising$83$657$450$450$740 555482Promo - Programs$22,364$20,363$86,000$84,500$98,000 555540Dues/Reg/Pub$0$100$225$225$225 555550Training$0$150$200$200$200 Total Operating$34,320$34,895$114,928$114,928$143,485 Total Transfers$0$0$0$0$0 560650Construction 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 87 227 PARKS & RECREATION 72 Seniors 7250 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$93,709$114,945$159,504$147,064$158,789 510140Overtime$3,283$2,332$3,257$3,257$4,016 520200FICA$6,987$8,923$12,465$12,465$12,459 520230Health Insurance$28,688$20,310$26,281$17,931$30,923 520240Workers' Comp$2,260$2,742$7,217$7,217$6,035 520220Pension DB$11,818$16,218$13,769$13,769$14,612 520225Pension DC$1,576$4,008$2,892$2,892$3,359 Total Payroll$148,321$169,478$225,385$204,595$230,193 530315Pre/Post Employment$274$115$337$337$337 530341Other Svcs - Contract / Admin$8,105$16,041$7,623$28,413$7,773 530411Communication - Phone$440$480$960$960$780 540430Utilities$44,045$59,881$61,800$61,800$66,000 545100R&M Buildings$33,748$55,402$17,400$17,400$27,600 545270R&M Infra - Grounds$1,655$110$3,000$3,000$3,000 545300R&M Mach & Equip$4,455$16,198$9,500$9,500$20,000 550510Office$1,612$1,290$1,860$1,860$1,860 550520Operating$1,830$1,553$6,100$6,100$6,300 550523Operating - Janitorial$3,279$2,696$4,000$4,000$4,000 550524Operating - Chemicals$3,014$2,807$5,000$5,000$6,500 550525Operating - Small Tools$2,583$1,147$5,465$5,465$4,205 550527Operating - Apparel$805$0$1,500$1,500$1,500 555470Printing / Binding$0$0$250$250$250 555540Dues/Reg/Pub$350$350$510$510$510 555550Training$90$352$820$820$820 Total Operating$106,285$158,422$126,125$146,915$151,435 Total Transfers$0$0$0$0$0 560631Improvements$1,437$0$0$0$0 560640Machinery & Equipment$0$6,590$0$0 560650Construction 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 88 228 229 22: OTHER GOVERNMENTAL FUNDS - SUMMARY Source/Application Category UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 ActualActualBudgetBudgetBudget 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 89 231 GOVERNMENTAL FUNDS - SOURCES EXCLUSIVE OF GENERAL FUND UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 ActualActualBudgetBudgetBudget Special Revenue Funds 101Police Education $5,583$8,696$3,125$3,125$4,150 102Special Law Enf. Trust - Local $52,933$742$50$50$600 103Special Law Enf. Trust - Federal$74,270$29,421$40$123,087$3,500 120Transportation Improvement $600,635$2,612,289$563,000$563,000$1,727,000 121Infrastructure Surtax$2,531,448$3,103,985$2,760,169$2,760,169$3,580,000 130Solid Waste/Recycling $3,499,007$3,743,109$3,265,339$2,728,752$2,758,150 140Arbor $807,104$396,126$10,200$10,200$38,000 150Transportation Impact Fee $171,729$301,265$5,000$50,000$40,000 151Police Impact Fee $26,137$31,430$6,000$16,000$19,000 152Fire Impact Fee $20,614$61,261$25,000$31,700$80,000 153Park Impact Fee $139,753$72,987$4,000$68,000$10,000 Sewer Plant Replacement – ARPA/SRFL 180$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 TLBD Maintenance $513,034$514,125$508,348$508,348$540,566 160 162Tuscawilla Phase III $13,272$13,399$13,216$13,469 261TLBD 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 161Oak 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 2021999/2011 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 3011999 Construction $1,686$13,728$800$800$2,000 302Revolving Rehab $2,231$18,452$0$0$500 303Perk Up Parks$507,726$66,885$20,000$20,000$80,000 305Excellence in Cust Svc Initiative $401,610$18,771$9,000$9,000$27,000 $913,253$117,836$29,800$29,800$109,500 TOTAL GOVERNMENTAL FUNDS - SOURCES $10,795,223$12,623,056$8,783,368$8,495,528$16,390,835 90 232 GOVERNMENTAL FUNDS - APPLICATIONS EXCLUSIVE OF GENERAL FUND UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 ActualActualBudgetBudgetBudget Special Revenue Funds 101Police Education $11,335$2,124$12,000$12,000$7,500 102Special Law Enf. Trust - Local$10,130$18,548$11,500$11,500$11,500 103Special Law Enf. Trust - Federal$49,500$84,655$7,150$7,150$14,440 120Transportation Improvement $293,401$370,392$1,244,103$711,603$2,332,865 121Infrastructure Surtax$4,677,014$1,319,042$2,763,380$4,292,799$10,525,000 130Solid Waste/Recycling $3,061,556$3,109,495$3,259,646$3,869,646$3,247,221 140Arbor $122,952$124,948$557,604$557,604$743,886 150Transportation Impact Fee $26,157$40,377$954,000$575,000$379,000 151Police Impact Fee $0$0$0$0$324,900 153Park Impact Fee $187,813$163,457$100,000$100,000$410,000 Sewer Plant Replacement – ARPA/SRFL 180$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 TLBD Maintenance $547,159$528,195$610,111$575,111$625,770 160 162Tuscawilla Phase III $14,414$14,365$15,148$15,148$15,814 261TLBD 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 2021999/2011 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 3011999 Construction $0$27,596$785,900$785,900$0 302Revolving Rehab $0$0$1,172,600$1,172,600$0 303Perk Up Parks$311,092$225,625$864,500$1,868,818$725,500 305Excellence 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 TOTAL GOVERNMENTAL FUNDS - APPLICATIONS$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 91 233 Police Education 101 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 351500Traffic$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 550525Operating - Small Tools$0$0$9,000$9,000$4,500 555550Training$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 92 234 Sp Law Enforcement Trust (Local) 102 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 358200Confiscated 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 530311Legal$6,526$10$2,500$2,500$2,500 550525Operating - Small Tools$2,625$11,140$5,500$5,500$5,500 555490Not Otherwise Classified$979$0$3,500$3,500$3,500 555550Training$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 93 235 Sp Law Enforcement Trust (Fed) 103 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 355000Fines & Forfeits - Federal$58,876$0$0$123,047$0 355002Department of Justice$15,311$0$0$0$0 364100Auction 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 550520Operating$3,500$1,000$2,000$2,000$2,000 550525Operating - 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 94 236 Transportation Improvement - 120 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 3124101st Loc Op Fuel$552,274$582,467$551,000$551,000$580,000 337400Grant - Transportation$0$0$0$0$1,100,000 344920Traffic 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 381001From 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 530314Consulting$22,200$39,818$35,000$35,000$35,000 540430Utilities$8,937$9,973$9,060$10,800 545270R&M Infra - Grounds$10,816$20,050$31,750$31,750$34,085 545300R&M Mach & Equip$7,744$18,235$23,575$23,575$25,675 545400R&M Transportation$0$0$25,000$25,000$25,000 545410R&M Trans - Roads$11,450$5,753$12,000$12,000$16,000 545411R&M Trans - Striping$300$7,352$25,000$25,000$25,000 545412R&M Trans - Traffic Control$43,140$24,455$33,600$33,600$39,600 545420R&M Trans - Sidewalks$140,496$232,570$380,350$380,350$395,750 550525Operating - Small Tools$5,400$4,168$33,600$33,600$23,220 580820Grants/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 560640Machinery & Equipment$38,808$5,350$0$0$0 560650Construction 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 95 237 Infrastructure Surtax (prev Road Improvements) 121 2nd and 3rd Generation UnauditedOriginalRevised DivisionFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 4120Road Improvements (2nd Gen)$0$0$0$0$0 4130Infrastructure (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 4120Road Improvements (2nd Gen)$1,042,727$0$62,500$107,919$0 4130Infrastructure (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 96 238 Infrastructure Surtax 121 Road Improvements 4120 2nd Generation UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget 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 560650Construction 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 97 239 Infrastructure Surtax 121 Infrastructure - 4130 3rd Generation UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 312600Discretionary 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 530314Consulting$27,724$20,752$25,000$25,000$25,000 Total Operating$27,724$20,752$25,000$25,000$25,000 591410To Water Sewer Utility$2,000,000$0$0$0$0 Total Transfers$2,000,000$0$0$0$0 560610Land$444,031$0$0$0$0 560640Machinery & Equipment$227,043$38,000$20,000$53,273$0 560641Mach & Equip - Vehicles$451,115$254,220$251,880$251,880$0 560650Construction 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 23: Solid Waste / Recycling - 130 Monthly charge for service (Waste Pro) - $18.10 (staff is currently reviewing cost analysis for future rate change) UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 334390 State Grant - Garbage / Solid Waste$6,799$0$0$0$0 338200Environmental Rev Share$58,189$55,311$61,320$61,320$55,800 343400Garbage / Solid Waste$2,627,766$2,650,665$3,182,261$2,645,674$2,651,850 343420Recycle 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 381001From 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 530311Legal$0$0$300$300$0 530314Consulting$3,629$3,648$3,760$28,499$3,870 530341Other Svcs - Contract / Admin$127,063$127,899$128,235$128,235$128,461 530910Emergency/Recovery Services$0$0$0$600,000$0 540435Disposal (includes landfill)$2,970,837$3,117,501$3,102,762$3,102,890 550520Operating$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) 99 241 Arbor 140 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 316010Arbor License$760$833$500$500$500 322910Arbor Permits$365$1,360$500$500$500 354100Arbor Fine$178,500$363,000$0$0$0 361100/361300 Investment $2,414$30,933$9,200$9,200$37,000 366000Misc Private Donations$125,065$0$0$0$0 Total Revenues$307,104$396,126$10,200$10,200$38,000 381001From 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 530314Consulting$2,760$3,750$0$0$0 530341Other Svcs - Contract / Admin$16,662$16,662$18,329$18,329$18,511 545270R&M Infra - Grounds$38,643$59,259$445,000$433,186$450,000 550520Operating$45,469$44,005$45,900$57,714$72,000 550525Operating - Small Tools$841$1,000$1,000$1,000 555480Promotional / Advertising$0$0$2,375$2,375$2,375 555550Training$0$431$0$0$0 Total Operating$103,952$124,948$512,604$512,604$543,886 Total Transfers$0$0$0$0$0 560640Machinery & Equipment$19,000$0$45,000$45,000$120,000 560641Mach & 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$942,394 100 242 Transportation Impact 150 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 324310Transportation - Residential$134,983$35,352$0$36,000$0 324320Transportation - 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 560650Construction 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$1,325,966 101 243 Police Impact 151 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 324110Public Safety - Residential$22,825$10,175$0$10,000$0 324120Public 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 560641Mach & 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$500,065 102 244 Fire Impact - 152 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 324110Public Safety - Residential$14,104$6,364$0$6,700$0 324120Public 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 $1 103 245 Park Impact 153 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 324610Culture / 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 560640Machinery & Equipment($54)$0$0$0$0 560650Construction 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$234,333 104 246 Sewer Plant Replacement (ARPA/SRFL) 180 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 332390ARPA - Other Physical Environment$0$7,900$0$0$0 361100Interest / Other Earnings$0$116,552$110,000$110,000$550,000 384000SRLFDebt 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 560650Construction 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 591001To 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 $18,804,403 105 247 Special Assessment - TLBD Maint 160 Assess Rate/Unit -$128 Legal Maximum -$128 $120$120$120$120$128 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 325200Charges for Services$509,268$508,732$507,548$507,548$538,566 366000Misc 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 530340Other Svcs$2,399$0$2,650$2,650$0 530341Other Svcs - Contract / Admin$59,795$59,978$100,006$65,006$105,566 540430Utilities$65,851$56,062$73,710$73,710$78,240 540434Streetlights$228,056$230,379$238,368$238,368$243,600 545210R&M Infra - Fountains$12,436$32,658$16,600$51,000$23,416 545270R&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$33,283 106 248 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 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget 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 530340Other Svcs$654$0$750$750$0 530341Other 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 570710Principal$95,604$99,099$102,332$102,332$105,408 570720Interest$35,117$31,953$28,680$28,680$25,592 Total Debt Service$130,721$131,052$131,012$131,012$131,000 560650Construction 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. 107 249 Special Assessment - Tuscawilla III 162 Capital/DS and Maintenance Divisions Capital Maint Assess Rate/Unit* -$88$87 Legal Maximum -$88$87 UnauditedOriginalRevised DivisionFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 1521Capital Division$5,717$5,690$5,716$5,716$5,927 1522Maintenance Division$7,555$7,709$7,500$7,500$7,542 TOTAL SOURCES$13,272$13,399$13,216$13,216$13,469 APPLICATIONS 1521Capital Division$6,085$6,079$6,140$6,140$6,701 1522Maintenance 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) 10 24: 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 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 325100Capital 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 530340Other Svcs$28$0$35$35$0 530341Other 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 570710Principal$2,941$3,023$3,108$3,108$2,835 570720Interest$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) 251 Special Assessment - Tuscawilla III 162 Maintenance 1522 Assess Rate/Unit -$87 Legal Maximum -$87 $75$87$87$87$87 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 325200Charges 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 530340Other Svcs$37$0$35$35$0 530341Other Svcs - Contract / Admin$2,291$2,313$2,383$2,383$2,403 540432Water/Sewer$751$723$840$840$960 545270R&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 11 252 Special Assessment - Oak Forest Maintenance 161 Assess Rate/Unit -$60 Legal Maximum -$63 $60$60$60$60$60 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 325200Charges for Services$55,926$55,610$55,725$55,725$55,445 361100/361300Investment$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 530340Other Svcs$261$0$300$300$0 530341Other Svcs - Contract / Admin$15,205$15,350$16,180$16,180$16,332 540430Utilities$4,292$4,484$5,220$5,220$5,760 545270R&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 1 253 1999/2011 Debt Service 202 1999 Series Improvement Refunding Revenue Bonds - US Bank UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget 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 381001From 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 530314Consulting$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 570710Principal$393,797$371,765$331,131$350,893$331,131 570720Interest$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 . 112 254 1999 Construction Capital Project 301 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget 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 560650Construction 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$89,856 113 255 Revolving Rehab 302 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES 361100/361300 Investment$2,231$18,452$0$0$500 Total Revenues$2,231$18,452$0$0$500 381303From 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 560650Construction 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$20,246 114 256 Perk Up Parks - Capital Projects 303 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget 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 381001From 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 550525Operating - 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 560650Construction 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$1,660,790 115 257 Excellence in Customer Service Initiative Capital Project 305 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget 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 381001From 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 560622Buildings - Improvements$0$0$0$0$30,000 560640Machinery & Equipment$0$0$0$0$80,000 560650Construction In Progress$62,253$16,959$15,000$15,000$380,000 560680Intangibles$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$680,832 116 258 259 25: Enterprise Funds Overview UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 ActualActualBudgetBudgetBudget 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$9,929,386 117 261 Enterprise Funds - Recap UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 FUNDFUND NAMEActualActualBudgetBudgetBudget SOURCES 410Water & Sewer Utility$13,958,792$12,477,679$13,502,714$13,502,714$12,932,143 412W&S - Service Availability $247,051$621,483$33,500$313,500$140,000 420Development Services$1,309,002$1,083,005$977,000$977,000$853,500 411Stormwater$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 410Water & Sewer Utility$7,249,966$7,683,402$16,802,500$16,817,500$17,023,644 412W&S - Service Availability$0$0$2,800,000$2,800,000$500,000 420Development Services$1,272,906$1,266,376$2,295,617$2,295,617$2,402,992 411Stormwater$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 Net AssetsNet Assets lessNet Capital CHANGE IN FUND EQUITY (less Restricted for Renewal/Replacement) 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 56,865,33559,249,033 118 262 Water & Sewer Utility 410 / Service Availability 412 Overview UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 ActualActualBudgetBudgetBudget 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 1111 Utility/Public Works Director 1 Assistant Utility Director 1 Supervisor 111 Project Manager 11 Utility Superintendent 11999 Maintenance Worker 1 Assistant Administrator 1111 Line Locator 2333 Foreman 2222 Service Technician 3333 Meter Reader Total 20222122 TOTAL FULL-TIME PERSONNEL20222122 Water & Sewer Operations - Part Time - 3600 0.730.73 Maintenance Worker Total 0.000.000.730.73 TOTAL PART-TIME PERSONNEL0.000.000.730.73 119 263 Water Sewer Utility 410 / Service Availability 412 Fund Recap UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 ActualActualBudgetBudgetBudget 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 Net Assets lessNet Capital Net Assets (less Renewal/Replacement, Restricted) 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 Consist of (Estimated): Total Net Assets per ACFR$40,725,633$43,875,100 Cash and Investments -$ 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) - $ 21,548,739 120 264 Water & Sewer Utility 410 Sources UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget SOURCES Operating: 343300Water Supply$4,018,106$4,260,609$4,743,804$4,743,804$4,407,281 343500Sewer / Waste Water$6,644,901$6,986,374$7,910,705$7,910,705$7,344,206 343700Reclaimed Water$452,228$493,981$544,205$544,205$586,656 343910Meter$46,516$30,524$50,000$50,000$50,000 343920Penalties (Late)$124,233$120,111$90,000$90,000$125,000 343925Application$40,300$34,880$36,000$36,000$31,000 343930Turn Off / 0n$49,625$51,520$42,000$42,000$42,000 343935Tampering$380$610$0$0$0 343940Inspection$2,280$2,800$4,000$4,000$4,000 343945NSF$1,860$3,150$2,000$2,000$2,000 369300/369301 Settlements & Collections$1,453$1,679$0$0$0 369900Misc 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: 331390Federal Grant - Other Phys. Environ.$0$880$0$0$0 334390State Grant - Other Phys. Environ.$0$69$0$0$0 361100/361300 Investment$39,709$353,162$80,000$80,000$340,000 364100Auction 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 381001From General Fund$500,000$0$0$0$0 381121From 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$12,932,143 121 265 Water & Sewer Utility 410 Applications UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$723,145$824,267$1,061,587$1,013,087$1,126,919 510140Overtime$47,226$43,837$36,000$36,000$46,998 510900Reimbursements($2,692)($1,645)$0$0$0 520200FICA$57,606$66,946$83,267$83,267$87,438 520220Pension DB($63,615)$127,884$82,897$82,897$77,957 520225Pension DC$10,481$32,235$65,642$65,642$66,195 520230Health Insurance$63,853$168,465$241,416$241,416$408,844 520240Workers' 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 530311Legal$24,934$25,956$16,560$16,560$19,584 530314Consulting$3,083,817$2,805,036$2,935,364$2,985,364$4,674,661 530315Pre/Post Employment$0$460$1,130$1,130$2,600 530341Other Svcs - Contract / Admin$815,760$811,900$911,490$924,990$911,550 530340Other Svcs$16,760$0$0$0$0 530342Other Svcs - Maint / Licenses$21,143$18,927$48,060$48,060$48,059 530343Other Svcs - Banking$20,916$19,439$20,000$20,000$21,000 530411Communication - Phone$11,919$11,039$19,259$19,259$19,441 Communication - R&M$442$0$600$600$600 540430Utilities$814,725$844,609$1,047,884$597,884$1,082,580 545100R&M Buildings$19,076$9,953$7,850$7,850$15,640 545130R&M Bldgs - Water Plant$23,829$11,861$286,200$286,200$286,700 545140R&M Bldgs - Sewer Plant$161,595$583,993$265,000$715,000$265,500 545150R&M Bldgs - Reclaimed Plant$35,613$8,624$49,000$49,000$49,000 545230R&M Infra - Lift Stations$27,324$5,797$111,000$111,000$121,000 545240R&M Infra - Water System$214,248$205,172$478,400$478,400$491,400 545250R&M Infra - Sewer System$75,044$39,367$95,500$95,500$96,000 545270R&M Infra - Grounds$38,272$41,112$85,897$85,897$86,535 545300R&M Mach & Equip$28,904$47,556$63,220$63,220$63,720 545310R&M M&E - Vehicles$21,539$27,970$23,300$23,300$27,000 545320R&M M&E - Meters$34,919$20,958$49,569$49,569$52,070 550510Office$537$853$1,900$1,900$1,900 550520Operating$101$28$0$0$0 550522Operating - Tires / Filters$4,638$4,756$12,500$12,500$12,500 550523Operating - Janitorial$0$1,000$2,500$2,500$2,500 550525Operating - Small Tools$15,651$18,610$41,200$41,200$45,200 550526Operating - Software$5,746$8,704$9,000$27,000$10,400 550527Operating - Apparel$11,805$14,320$15,275$15,275$15,875 552000Fuel$70,854$108,054$136,357$136,357$148,024 555400Travel & Per Diem$590$205$2,000$2,000$8,000 555420Postage / Freight$257$9$100$100$100 555441Rent / Lease - Copy Machine$1,575$2,046$2,040$2,040$2,160 555442Rent / Lease - Equipment$1,782$3,436$13,798$13,798$13,798 555450Insurance$15,000$15,000$15,000$15,000$15,000 555470Printing / Binding$0$0$310$310$330 555480Promotional / Advertising$13,583$3,984$11,900$11,900$12,000 555490Not Otherwise Classified$5,151$17,873$550$550$1,500 555540Dues/Reg/Pub$13,195$1,598$13,010$13,010$13,410 555550Training$552$2,136$4,950$4,950$7,950 599100Contingency$0$0$27,217$27,217$30,831 Total Operating$5,651,796$5,742,341$6,824,890$6,906,390$8,676,118 122 266 Water & Sewer Utility 410 Applications UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 570710Principal$1,369,149$1,013,384$947,587$947,587$919,957 570720Interest$131,868$111,453$1,458,517$1,458,517$1,488,862 570730Other 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 591001To General Fund$533,856$546,702$764,058$764,058$751,268 Total Transfers$533,856$546,702$764,058$764,058$751,268 560621Buildings - Plants and Main$40,146$78,765$0$0$0 560631Improvements$26,051$0$0$0$0 560640Machinery & Equipment$67,169$79,821$2,187,000$1,872,500$10,000 560641Mach & Equip - Vehicles$0$77,057$0$46,500$81,000 560642Mach & Equip - Data Proc$0$0$8,000$8,000$0 560650Construction In Progress$2,794,901$1,479,981$3,000,000$3,250,000$3,250,000 560680Intangibles$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 Net Assets lessNet Capital Net Assets CHANGE IN FUND EQUITY(less Renewal/Replacement, Restricted) 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 Consist of (Estimated): Total Net Assets per ACFR$33,850,247$36,378,231 Cash and Investments -$ 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) -$ 21,548,739 123 267 Water & Sewer Service Availability 412 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES Operating: 324210Svc Avail - Water / Residential$42,145$46,638$0$37,000$0 324215Svc Avail - Sewer / Residential$151,965$177,510$0$141,000$0 324220Svc Avail - Water / Commercial$3,259$52,151$0$0$0 324225Svc 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 560650Construction 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$4,650,369 124 268 Stormwater Utility 411 Overview UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 ActualActualBudgetBudgetBudget 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 1111 Stormwater Manager Team Leader 4433 Maintenance Worker Total5544 Engineering - 3810 11 Engineering Director 1 Construction Inspector 1122 Civil Engineer Total1134 TOTAL FULL-TIME PERSONNEL6678 125 269 Stormwater Utility 411 Fund Recap UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES Operating: 322120Engineering Inspection$12,406$0$20,000$20,000$20,000 343901Stormwater$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 343900Other Physical Environment$25$0$0$0$0 361100/361300 Investment$3,414$35,722$12,000$12,000$20,000 364100Auction Proceeds$1,383$0$0$0$0 369900Misc 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 381001From 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 3800Operations$772,324$857,413$1,194,332$1,596,797$1,601,053 3810Engineering$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 Net AssetsNet Assets lessNet Capital 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)($645,979) Total Net Assets consist of (Estimated): Cash and Investments -$ 2,403,168 Total Net Assets per ACFR$9,790,651$9,335,646 Other CurrentAssets -$ 55,282 Restricted Investments $ 156,766 Net Deferred Flow(pension) -($ 511,265) Current Liabilities -($ 79,584) Non-currentLiabilities -($ 41,113) Capital Assets (net of related debt) - $ 7,352,392 126 26: Stormwater Utility 411 Applications Summary UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$220,966$221,309$330,993$173,493$429,580 510140Overtime$592$6,062$9,751$9,751$10,008 510900Reimbursements($25)$0$0$0$0 520200FICA$16,387$17,075$26,105$26,105$31,958 520220Pension DB$7,771$58,947$22,926$22,926$24,673 520225Pension DC$2,078$6,198$19,070$19,070$25,418 520230Health Insurance$55,213$58,006$90,451$60,451$122,947 520240Workers' Comp$9,296$12,130$17,283$17,283$19,526 Total Payroll$312,278$379,727$516,579$329,079$664,110 530311Legal$5,577$5,502$5,400$5,400$6,408 530314Consulting$42,127$50,722$75,000$201,500$75,000 530315Pre/Post Employment$75$25$745$745$745 530341Other Svcs - Contract / Admin$188,818$194,130$209,332$226,832$329,332 530342Other Svcs - Maint / Licenses$1,295$396$2,729$2,729$2,729 530411Communication - Phone$685$624$1,488$1,488$1,104 545210R&M Infra - Stormwater$86,642$83,768$166,480$166,480$166,480 545270R&M Infra - Grounds$204,803$208,251$226,294$226,294$230,120 545300R&M Mach & Equip$7,531$11,490$17,900$7,900$17,900 545310R&M M&E - Vehicles$4,611$4,371$4,450$4,450 550510Office$8$157$200$200$250 550520Operating$181$318$200$200$250 550522Operating - Tires / Filters$3,276$2,179$2,750$2,750$3,000 550524Operating - Chemicals$0$0$15,500$500$15,500 550525Operating - Small Tools$6,452$4,673$10,000$10,000$10,200 550527Operating - Apparel$3,148$4,142$7,550$7,550$7,550 552000Fuel$12,614$22,886$21,299$21,299$19,668 555400Travel & Per Diem$24$10$500$500$600 555420Postage / Freight$0$0$100$100$100 555442Rent / Lease - Equipment$0$2,482$2,500$2,500$3,000 555480Promotional / Advertising$0$0$300$300$300 555540Dues/Reg/Pub$2,696$3,155$3,185$3,185$3,185 555550Training$520$600$1,100$1,100$1,900 599100Contingency$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 560650Construction 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$1,868,055 127 271 Stormwater 38 Operations 3800 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$185,543$195,765$154,705$147,205$327,419 510140Overtime$592$6,062$9,751$9,751$10,008 520200FICA$13,673$15,304$12,605$12,605$24,140 520220Pension DB($939)$42,223$14,344$14,344$15,116 520225Pension DC$1,725$6,169$7,768$7,768$19,895 520230Health Insurance$47,598$49,978$50,253$50,253$77,603 520240Workers' Comp$8,885$11,444$12,761$12,761$16,719 Total Payroll$257,077$326,945$262,187$254,687$490,900 530311Legal$5,577$5,502$5,400$5,400$6,408 530315Pre/Post Employment$75$25$745$745$745 530341Other Svcs - Contract / Admin$175,834$175,834$192,364$209,864$312,364 530342Other Svcs - Maint / Licenses$1,295$396$2,145$2,145$2,145 530411Communication - Phone$453$384$1,248$1,248$864 545210R&M Infra - Stormwater$86,642$83,768$166,480$166,480$166,480 545270R&M Infra - Grounds$204,803$208,251$226,294$226,294$230,120 545300R&M Mach & Equip$7,531$11,490$17,900$7,900$17,900 545310R&M M&E - Vehicles$4,611$4,371$4,450$4,450$4,450 550510Office$8$157$200$200$250 550520Operating$181$318$200$200$250 550522Operating - Tires / Filters$3,276$2,179$2,750$2,750$3,000 550524Operating - Chemicals$0$0$15,500$500$15,500 550525Operating - Small Tools$6,452$4,673$10,000$10,000$10,000 550527Operating - Apparel$3,148$4,142$7,550$7,550$7,550 552000Fuel$12,426$22,781$21,299$21,299$19,668 555400Travel & Per Diem$0$10$500$500$600 555420Postage / Freight$0$0$100$100$100 555442Rent / Lease - Equipment$0$2,482$2,500$2,500$3,000 555480Promotional / Advertising$0$0$300$300$300 555540Dues/Reg/Pub$2,685$3,105$3,185$3,185$3,185 555550Training$250$600$1,100$1,100$1,100 599100Contingency$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 560650Construction 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$1,601,053 128 272 Stormwater 38 Engineering 3810 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$35,423$25,544$176,288$26,288$102,161 510900Reimbursements($25)$0$0$0$0 520200FICA$2,714$1,771$13,500$13,500$7,818 520220Pension DB$8,710$16,724$8,582$8,582$9,557 520225Pension DC$353$29$11,302$11,302$5,523 520230Health Insurance$7,615$8,028$40,198$10,198$45,344 520240Workers' Comp$411$686$4,522$4,522$2,807 Total Payroll$55,201$52,782$254,392$74,392$173,210 530314Consulting$42,127$50,722$75,000$201,500$75,000 530341Other Svcs - Contract / Admin$12,984$18,296$16,968$16,968$16,968 530342Other Svcs - Maint / Licenses$0$0$584$584$584 530411Communication - Phone$232$240$240$240$240 552000Fuel$188$105$0$0$0 555400Travel & Per Diem$24$0$0$0$0 555540Dues/Reg/Pub$11$50$0$0$0 555550Training$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$267,002 129 273 Development Services 420 Overview UnauditedOriginalRevised FY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 ActualActualBudgetBudgetBudget 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 1111 Permitting Manager 111 Construction Inspector 2444 Development Coordinator 11 Building Admin Asst 1 Civil Engineer 1 Customer Service Rep Total4678 TOTAL FULL-TIME PERSONNEL4678 Plans and Inspections - Part Time - 2400 4.730.73 Development Coordinator TOTAL PART-TIME PERSONNEL4.730.000.008.73 130 274 Development Services 420 Sources and Fund Recap UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberAccount DescriptionActualActualBudgetBudgetBudget SOURCES Operating: 322110Plans Review$289,809$186,329$200,000$200,000$200,000 322130Building Permits$843,278$635,743$600,000$600,000$400,000 322140Building Permit - Surcharge$4,526$3,499$3,000$3,000$3,500 322210Electrical Permit$24,319$18,562$20,000$20,000$20,000 322220Plumbing Permit$40,097$29,375$30,000$30,000$30,000 322230Mechanical Permit$94,570$112,615$90,000$90,000$90,000 369900Misc 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 2400Plans 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 Net Assets Net Assets lessNet Capital 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 consist of (Estimated): Total Net Assets per ACFR$6,349,051$6,038,288 Cash and Investments -$ 5,901,776 Other Current Assets -$ 990 Restricted Investments -$ 133,027 Net Deferred Flow (pension) -($ 133,845) Current Liabilities -($ 42,378) Non-currentLiabilities -($ 45,663) Capital Assets (net of related debt) - $ 224,381 131 275 Development Services 420 Plans & Inspections - 2400 UnauditedOriginalRevised AccountFY 20/21FY 21/22FY 22/23FY 22/23FY 23/24 NumberDescription of ExpenditureActualActualBudgetBudgetBudget 510100Base Wages/Salaries$307,456$289,482$538,269$538,269$657,793 510140Overtime$100$2,646$2,001$2,001$1,998 520200FICA$22,913$22,816$41,233$41,233$49,794 520220Pension DB($10,898)$32,488$7,393$7,393$7,843 520225Pension DC$6,148$15,602$36,555$36,555$43,434 520230Health Insurance$68,726$53,298$111,753$111,753$191,732 520240Workers' Comp$531$364$3,920$3,920$7,028 Total Payroll$394,976$416,696$741,124$741,124$959,622 530314Consulting$133,978$154,476$225,000$225,000$215,000 530315Pre/Post Employment$0$0$200$200$400 530311Legal$0$0$0$0$38,448 530341Other Svcs - Contract / Admin$629,480$648,271$627,245$627,245$665,645 530342Other Svcs - Maint / Licenses$97,371$25,364$104,100$104,100$104,100 530411Communication - Phone$3,912$1,613$3,144$3,144$3,312 545310R&M M&E - Vehicles$4,591$0$0$0$0 550510Office$267$1,637$3,700$3,700$3,600 550520Operating$1,123$2,838$0$0$5,000 550522Operating - Tires / Filters$0$0$1,650$1,650$1,950 550525Operating - Small Tools$6,306$11,051$0$0$8,000 550526Operating - Software$289$642$12,000$12,000$6,000 550527Operating - Apparel$23$285$0$0$500 552000Fuel$0$64$3,350$3,350$366 555400Travel & Per Diem$0$673$7,000$7,000$7,000 555420Postage / Freight$0$128$500$500$500 555470Printing / Binding$0$436$1,000$1,000$1,000 555480Promotional / Advertising$0$85$0$0$0 555540Dues/Reg/Pub$586$880$1,650$1,650$2,650 555550Training$4$1,237$8,335$8,335$9,237 599100Contingency$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 560641Mach & Equip - Vehicles$57,820$0$28,000$28,000$30,000 560642Mach & Equip - Data Proc$0$0$100,000$100,000$0 560643Mach & Equip - Furn/Office$0$7,717$8,000$8,000$0 560650Construction 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$2,402,992 132 276 277 278 279 27: 281 GLOSSARY account numberin accordance with the state chart of accounts, each class of expenditures system ad valorem taxatax 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 basismethod 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 receivedor utilized as opposed to budgeted funds that are merely estimates of possible funds to be received or utilized annual budgetan estimate of expenditures for specific purposes during the fiscal year (October 1 September 30) and the estimated revenuesfor financing those activities appropriation-an authorization granted by the City Commission to make expenditures and to incur obligations for the purposes specified assessed valuationproperty valuation established by the County Property Appraiseras a basis for levying taxes ARPAAmerican Rescue Plan Act; Federal grant(COVID19) balanced budget budget in which revenues and appropriations from the fund (if applicable) equal expenditures and appropriations to the fund (if applicable) bonds -a certificate of debtissued by a government or corporation in order to raise money; the issuer is required to pay a fixedsum annually until maturity and then a fixed sum to repay the principal budgetexpenditure 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 alevel of budgetary appropriation that includes expenses for land, building, machinery and equipment; expenditures must equal or exceed $5,000to be considered for capitalizationand have a useful life that extends beyond a single reporting period capital project funda fund type used to account for the sources and applications of funds related to the acquisition or construction of major capital facilities 133 282 CIP CapitalImprovement Program; also, Construction in Process account 560650 contingency anappropriation of funds to cover unforeseen events that occur during the fiscal year CRACommunity Redevelopment Area; a public entity created to implement redevelopment activitiesasoutlined under Chapter 163, Florida Statutes; the investment generates increased tax revenueswhich then finance the debt issue (see also TIF) debt servicethe payment of principal and interest on borrowed funds such as bonds debt service funda fund type used to account for the accumulation of resources for the purpose of paying long-term principal and interest defined benefit planpension planthat hasterms specifyingthe 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 departmentan organizational unit comprised of one or more programs, responsible for carrying out a major governmental function depreciationthe decrease in value of physical assets due to use and the passage of time employer contributionin the context of pension benefits a term to describe contributions actually made by the employer in relation to the annual required contribution (ARC) of the employer encumbrancean amount of money committed for the payment of goods and services not yet received (performed) or paid enterprise fundaself-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-atax assessed on the consumer of a service, usually a utility service that is based upon the level of consumption expenditurethe amount of money actually paid or obligated for payment from City funds fiduciary funda fund type used to reports assets held in trust for others which therefore fines and forfeitures revenues derived from penalties imposed for the commission of statutory offenses, violation of lawful administrative rules and regulations and for neglect of official duty; confiscated property is an example of this revenue category 134 283 fiscal yearany period of 12 consecutive months designated as the budget year; t budget year begins October 1 and ends September 30; the year is represented by the date on which it ends. October 1, 2020to September 30, 2021would be Fiscal Year 2021(FY21) FYFiscal Year franchisefeeafee assessedon a business, usually a public utility, in return for giving them the exclusive right to operate inside the City limits FTEFull-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 balancethe resources available for appropriation in accordance with the prescribed basis of budgeting fund equity-net assetsless 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 GAAPused by State and Local governments for the purpose of establishing and improvingaccounting and financial reportingstandards General Fundthe 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 Debtone 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 GISGeographic Information Systems impact feesfees charged to developers at the time of development for construction of facilities to serve the development site interfund transferflow of assets between funds without equivalent flow of assets in return and without requirement for repayment LCIRt; provides some intergovernmental revenue estimates for budgetary purposes 135 284 LIBORLondon Interbank Offered Rate; the rate at which banks offer to lend unsecured funds to other banks in the London wholesale money market Local Option GasTaxatax established in 1983 to fund transportation-related improvements major fund a fund whose revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) are at least 10 percent of corresponding totals for all governmental or enterprise funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds for the same item maximum millage ratethemaximum 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 ratethe tax rate on real and personal property, with one mill equal to $1.00 per $1,000 of assessed property value modified accrual basismethod 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 MSTUMunicipal Services Taxing Unit; funding mechanism to create a special taxing district to make improvements to the community nonmajor funda fund that does not meet the definition of a major fund (see definition for major fund) operating budgetthat part of the budget to support expenditures supported by income that is annually recurring operating costs those costs not defined as capital and related financing, noncapital financing, or investing activities original budgetthe first complete appropriated budget which is approved at the second public hearing in September proprietary funda fund typewhose 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 multiplierthe rate applied to the average compensation multiplied by retirement pension rolled-back millage ratethe tax rate which produces the same amount of taxes as levied construction 136 285 ROWRight of Way;as in road right of way special revenue fundafundestablished for the purpose of accounting for specific sources which are restricted by law or policy to finance specific activities SRFLState Revolving Fund Loan; State of Florida funding opportunities TIFtax increment financing; a tool to use future gains in taxes to finance the current improvements that will create those gains; property values in the CRAare 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 tothe redevelopment area TLBDTuscawilla Lighting and Beautification District;an assessment district TMDL Total Maximum Daily Loadis 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 chargesthepayment of a fee for direct receipt of a public service by the party benefiting from the service utility tax atax levied by cities on the consumers of various utilities such as electricity, gas, and telephone service W&SWater and Sewer Utility Fund WTPwater treatment plant 137 286