HomeMy WebLinkAbout2024 07 15 City Commission Budget Workshop AgendaCITY COMMISSION
WORKSHOP AGENDA
MONDAY, JULY 15, 2024 - 4:30 PM
CITY HALL - COMMISSION CHAMBERS
1126 EAST STATE ROAD 434, WINTER SPRINGS, FLORIDA
1
CALL TO ORDER
Roll Call
Invocation
Pledge of Allegiance
Approval of the Agenda
PUBLIC INPUT
Anyone who wishes to speak during Public Input on any Agenda Item or subject matter will need to fill out
a "Public Input" form. Individuals will limit their comments to three (3) minutes, and representatives of
groups or homeowners' associations shall limit their comments to five (5) minutes, unless otherwise
determined by the City Commission.
DISCUSSION ITEMS
1. Fiscal Year 2025 Budget Overview and Discussion
Proposed FY25 Budget
PUBLIC INPUT
Anyone who wishes to speak during Public Input on any Agenda Item or subject matter will need to fill out
a "Public Input" form. Individuals will limit their comments to three (3) minutes, and representatives of
groups or homeowners' associations shall limit their comments to five (5) minutes, unless otherwise
determined by the City Commission.
ADJOURNMENT
1.PUBLIC NOTICE
This is a Public Meeting, and the public is invited to attend and this Agenda is subject to
change. Please be advised that one (1) or more Members of any of the City's Advisory Boards
and Committees may be in attendance at this Meeting, and may participate in discussions.
Persons with disabilities needing assistance to participate in any of these proceedings should
contact the City of Winter Springs at (407) 327-1800 "at least 48 hours prior to meeting, a
written request by a physically handicapped person to attend the meeting, directed to the
chairperson or director of such board, commission, agency, or authority" - per Section 286.26
Florida Statutes.
"If a person decides to appeal any decision made by the board, agency, or commission with
respect to any matter considered at such meeting or hearing, he or she will need a record of
the proceedings, and that, for such purpose, he or she may need to ensure that a verbatim
record of the proceedings is made, which record includes the testimony and evidence upon
which the appeal is to be based" - per Section 286.0105 Florida Statutes.
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DISCUSSION ITEMS ITEM 1
CITY COMMISSION AGENDA | JULY 15, 2024 WORKSHOP
TITLE
Fiscal Year 2025 Budget Overview and Discussion
SUMMARY
As presented, Fiscal Year 2025 total budgeted spending (all funds) represents a 6%
decrease over the prior fiscal year, while total General Fund spending of $26.6M is up
(10.4%). These increases are attributed to numerous capital improvement projects,
notable insurance premium increases, and the cost of goods and services throughout
the City. Our continued adherence to our fiscal plan includes the utilization of a
concerted proactive approach of working directly with each Department Director in
minimizing operating cost. Thus, I am recommending a budget for Fiscal Year 2025
that includes an increased millage rate of 0.21, no utilization of General Fund reserves
for recurring operating purposes, and no reduction in the level of services currently
provided to our citizens.
FUNDING SOURCE
RECOMMENDATION
Staff requests the Commission engage in a discussion of the FY 2025 budget proposed
herein.
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BUDGET MESSAGE
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TABLE OF CONTENTS
Page Number
1. Budget Message
City Manager's Executive Summary i-xiv
Source & Application of Funds - Organization-Wide by Fund Type 1
Source & Application of Funds - Organization-Wide by Category 2
Source & Application of Funds - Organization-Wide by Classification 3
Source & Application of Funds - Organization-Wide by Function 4
Fund Balance/Fund Equity 5
Major Revenues 7
Personnel 13
Debt Service 15
Total Capital Outlay 18
2. Financial and Organizational Structure
Current Leadership 21
Organizational Chart 22
Financial / Fund Structure 23
Budget Process and Calendar 27
Budget, Financial, and Management Guidelines 29
3. Budget Data
GENERAL FUND
General Fund Fiscal Policy Tests 31
General Fund Sources by Classification 32
General Fund Applications by Function 33
General Fund Sources - Non-Departmental 34
General Fund Sources - Departmental 35
General Fund Applications by Department 36
Department/Division:
Executive - Applications/Personnel 38
1100 Commission 40
1200 City Manager 41
1210 City Clerk 42
General Government - Applications 43
1400 Legal Services 45
1900 General 46
Finance - Applications/Personnel 47
1300 General 49
1360 Utility Billing & Customer Service 50
Information and General Services - Applications/Personnel 51
1315 Human Resources 53
1600 Information Services - General 54
1910 Information Services - City Hall 55
1925 Risk Management 56
1935 Facilities Maintenance 57
7415 Marketing and Community Events 58
Public Works - Applications/Personnel 59
4100 Administration 61
4110 Roads and Rights of Way (ROW) Maintenance 62
1940 Fleet Maintenance 63
Community Development - Applications/Personnel 64
1500 Administration 66
1510 Long-Range Planning 67
1520 Urban Beautification 68
1530 Streetlighting 69
Police - Applications/Personnel 70
2100 Office of the Chief 72
2110 Criminal Investigations 73
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TABLE OF CONTENTS
Page Number
2120 Community Services 74
2130 Operations 75
2140 Support Services 76
2150 Code Enforcement 77
Fire - Applications/Personnel 78
2200 Operations 80
Parks and Recreation - Applications/Personnel 81
7200 Administration 83
7220 Partnerships 84
7230 Parks & Grounds 85
7240 Program & Special Events 86
7250 Seniors 87
OTHER GOVERNMENTAL FUNDS
Source and Application of Funds - Multi-Year by Category 88
Sources Recap by Fund 89
Applications Recap by Fund 90
Special Revenue Funds
101 Police Education 91
102 Special Law Enforcement Trust - Local 92
103 Special Law Enforcement Trust - Federal 93
120 Transportation Improvement 94
121 Infrastructure Surtax Fund 95
130 Solid Waste/Recycling 98
140 Arbor 99
150 Transportation Impact Fee 100
151 Police Impact Fee 101
152 Fire Impact Fee 102
153 Park Impact Fee 103
180 Sewer Plant Replacement 110
Tuscawilla
160 TLBD Maintenance 104
261 TLBD Debt Service 105
162 Tuscawilla Phase III Special Assessment 107
Oak Forest
161 Oak Forest Maintenance 106
Debt Service
202 1999/2011 Debt Service 111
Capital Project
301 1999 Construction 112
302 Revolving Rehabilitation 113
303 Public Facilities (aka Perk Up Parks)114
305 Excellence in Customer Service Initiative 115
ENTERPRISE FUNDS
Enterprise Funds Overview by Classification 116
Enterprise Funds Recap 117
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TABLE OF CONTENTS
Page Number
410/412 - Water and Sewer - Overview & Personnel 118
410 - Water and Sewer Utility
3600 Sources 120
3600 Applications 121
412 - Water and Sewer Service Availability 123
411 - Stormwater Utility - Overview & Personnel 124
3800 Applications - Operations 127
3810 Applications - Engineering 128
420 - Development Services - Overview & Personnel 129
2400 Plans and Inspections Division 131
Appendix
Glossary 132
Please note: In order to enhance the readability of this document rows with zeros have been suppressed. Efforts have been taken to unhide all rows with
activity but due to the volume of accounts and the number of fiscal years represented in this document occasionally activity may exist in a hidden row.
Such a limitation is confined to presentation only and will not affect the fund balance or the related appropriation.
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Executive Summary | Page i
EXECUTIVE SUMMARY
(As transmitted with the Proposed Budget 07.01.2024)
Respectfully submitted is the Proposed Fiscal Year 2025 Budget. The total Proposed Budget for all
City funds combined is approximately $68.3M (excluding appropriations to fund balance), and
represents a $4.4M or 6%, decrease over the prior fiscal year’s budget. Total proposed General Fund
spending of $26.6M represents a $2.5M increase or 10.4% over the prior fiscal year. After careful
review of the expenditures necessary to maintain high quality government service and well-
maintained public infrastructure, the FY 2025 budget is balanced with a proposed operating millage
rate of 2.6200 per $1,000 of value.
Funding Outlook Preliminary ad valorem taxable values, as provided by the Seminole County
Property Appraiser (SCPA), are projected to increase 7.8% in FY 2024. At the proposed millage rate
of 2.62 mills, the increase in taxable value is anticipated to result in $1,384,319 of increased property
tax revenues in the City’s General Fund as compared to the FY 2024 budget. Of this increase,
approximately 4% is attributable to new construction and annexations. An individual property
owner’s particular tax bill depends upon several factors including their property’s valuation and
taxable value, accumulated Save Our Homes savings, and the millage rate levied by the City as well
as other agencies (School Board, County, SJRWMD, etc.).
The City’s proposed millage rate
represents approximately 16.5%,
of a Winter Springs’ taxpayer’s
total property tax bill. Exclusive
of a projected ad valorem
revenue increase, overall
General Fund revenue sources
for Fiscal Year 2025 are
budgeted to increase an
approximate 1.1% in those
revenues from the prior fiscal
year.
As a result of Hurricane Ian
coupled with a national inflation
rate exceeding 20% since 2020,
the costs of maintaining a fully
functioning City government
have escalated. We have seen
increases primarily in the areas
of salaries and benefits, general
liability insurance, and goods
and services.
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Executive Summary | Page ii
As a matter of comparison, as shown in the table below, the proposed millage rate still maintains a
lower rate than most surrounding municipalities in Seminole County for the upcoming fiscal year.
City County City Fire Road Bonds Total
Altamonte
Springs
10.4324 3.1000 2.7649 N/A N/A 16.2973
Casselberry 10.4324 2.9000 2.7649 N/A 0.7181 16.8154
Lake Mary 10.4324 3.5895 N/A N/A N/A 14.0219
Longwood 10.4324 5.5000 N/A N/A N/A 15.9324
Oviedo 10.4324 5.3440 N/A N/A 0.1310 15.9074
Sanford 10.4324 7.3250 N/A N/A N/A 17.7574
Winter
Springs
10.4324 2.6200 2.7649 N/A N/A 15.8173
Budget Methodology
The City’s Fiscal Year 2025 Proposed Budget was started with each department putting forth a
similar service level proposal. Each Director was then tasked with reducing their expenditures to
those which are justifiable and warranted. This was accomplished with a nominal increase in our
millage rate and without reductions in the outstanding levels of service provided to our citizens. This
is a monumental task for Fiscal Year 2025 as we continue to face additional challenges such as labor
and supply shortages, the need to refurbish and replace a wastewater infrastructure that is over fifty
years old, and steadily increasing operating costs and infrastructure maintenance.
Personnel and related expenditures represent approximately 56.5% of total General Fund
expenditures. It is important that these costs be closely examined and monitored on an ongoing
basis. Evaluation of market salaries and benefits is regularly conducted to ensure a higher level of
retention and recruitment. During the last few years, salaries have been increased in order to attract
and retain our talented employees. We continue to examine and improve, as demonstrated in this
FY 2025 budget, our overall staffing structure for potential reorganization and opportunities to
ensure we have the most efficient and effective use of our limited resources.
A Look Back
Fiscal Year 2024 began as the City started to wind down its recovery from Hurricane Ian. However,
major challenges remain such as the redesign and repair of a major stormwater pond collapse which
is expected to exceed $2 million. With the approval of the City Commission the stormwater
management design criterion was modified to provide more stringent design standards to aid in
limiting costly damages to the residents and City improvements for future severe storm events. The
City has begun the design process for two new wastewater treatment plants as well as expanded
service throughout the City for reuse lines. Additionally, the Water and Sewer Utility will continue to
update or replace water and waste water system components including pipe, manholes, lift stations,
and meters. Through maintenance and regular fire hydrant inspections the City will maintain
reliable infrastructure ensuring the safety of all our residents.
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Executive Summary | Page iii
I have served as the City Interim City Manager for the past year and a half and it’s my continued goal
to continue to provide excellent service, while maintaining the high level of fiscal responsibility that
our residents have come to expect. Some highlights over the last fiscal year are as follows:
Opening of pickleball facilities at Central Winds Park
Torcaso boardwalk
Creek debris and sediment removal
Pond sediment removal
Go live with new permitting software
Resurfaced 20,102 linear feet or 3.8 miles of new roadway
Some highlights over the past few years are as follows:
Increased the City of Winter Spring’s Florida Issuer Default Rating (IDR) from AA+ to AAA.
Earned an A rating according to Crimegrade and is in the 91st percentile for safety in the US.
Enhanced and expanded community events via partnerships and sponsorships.
Being named one of the top ten safest cities in Florida by several publications.
Being named one of the best places to live in Florida by Ramsey.
Ranked 53rd out of 981 cities for overall livability according to Best Places.
Summary information related to the Fiscal Year 2025 Proposed Budget is provided beginning on
page iv.
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Executive Summary | Page iv
OVERALL BUDGET REVENUES
Based upon an operating millage assumption of 2.6200 mills, total revenues and transfers are
projected to decrease by 6.6% in FY 2025. Inclusive of appropriations from fund balance, a total
decrease of 6.4% is projected as follows:
FY 23/24 FY 24/25
Original Proposed
Budget Budget Change
General $23,192,639 $24,710,934 6.5%
Other Governmental $16,390,835 $8,189,783 (50.0%)
Enterprise $15,086,923 $18,174,300 20.5%
Sub-Total $54,670,397 $51,075,017 (6.6%)
Appropriations From Fund Balance $18,732,135 $17,614,176 (6.0%)
Total $73,402,532 $68,689,193 (6.4%)
OVERALL BUDGET EXPENDITURE
Total expenditures and transfers out are projected to decrease by 6% in FY 2025. Inclusive of
appropriations to fund balance, a total decrease of 6.4% is projected as follows:
FY 23/24 FY 24/25
Original Proposed
Budget Budget Change
General $24,137,122 $26,636,983 10.4%
Other Governmental $26,799,680 $16,427,285 (38.7%)
Enterprise $21,794,691 $25,268,347 15.9%
Sub-Total $72,731,493 $68,332,615 (6.0%)
Appropriations To Fund Balance $671,039 $356,578 (46.9%)
Total $73,402,532 $68,689,193 (6.4%)
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 $1.9M in non-recurring capital expenditures. Year-end fund balances of
the Other Governmental Funds (collectively) will decrease by $14.7M which is largely due to 3rd Gen,
resurfacing and stormwater rehabilitation. The FY 2025 budget only includes three months of 3rd
Generation sales tax which sunsets in December 2024 (approximately $250K/month). Fourth
Generation infrastructure sales tax will be on the ballot in November 2025 and is therefore not
included in this budget. The Enterprise fund equity (collectively) is budgeted to substantially
decrease largely due to increases in personnel services and CIP budget for the utility fund.
FY 23/24
Estimated
Ending Fund
Bal/Equity
FY 24/25
Proposed
Ending Fund
Bal/Equity Change
General $9,522,710 $7,323,223 (23.1%)
Other Governmental $34,391,831 $19,596,963 (43.0%)
Enterprise $13,143,021 $10,222,182 (22.2%)
Total $57,057,562 $37,142,368 (34.9%)
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Executive Summary | Page v
ORGANIZATION-WIDE SOURCES OF FUNDS
ORGANIZATION-WIDE APPLICATIONS OF FUNDS
Source % of Total
Charges for Service 30.3%
Approp from Fund 25.7%
Ad Valorem Tax 13.7%
Intergovernment 11.1%
Other Taxes 7.9%
Interfund Transfers In 2.8%
Franchise Fee 4.2%
Other 2.9%
Licenses & Permits 1.4%
Loan Proceeds 0.0%
100.0%
Application
% of Total
Personnel 27.0%
Capital Outlay 26.5%
Services 14.4%
Utilities 8.1%
Repair and Maintenance 8.5%
Debt Service 5.6%
Interfund Transfers Out 2.8%
Other 6.7%
Approp to Fund 0.5%
100.0%
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Executive Summary | Page vi
GENERAL FUND SOURCES OF FUNDS
Ad Valorem
In order to fund the FY 2025 Proposed Budget a total millage rate of 2.6200 mills is proposed.
FY 23/24 FY 24/25 Change
Operating Millage Rate 2.4100 2.6200 0.2100
Incorporating the unchanged FY 2025 County MSTU millage rate (still preliminary), the combined
proposed millage rate to City taxpayers of 5.3849 represents a 0.21 millage increase as follows:
FY 23/24 FY 24/25 Change
Operating Millage Rate 2.4100 2.6200 0.2100
County MSTU (prelim) 2.7649 2.7649 0.0000
Total 5.1749 5.3849 0.2100
At 2.6200 mills, the FY 2025 operating millage rate would be 17% more than the estimated “rolled-
back” rate of 2.2394 mills, based on the preliminary ad valorem tax base as provided by the Seminole
County Property Appraiser (DR-420).
The preliminary FY 2025 ad valorem tax base compares to the base for FY 2024 as follows:
FY 23/24 FY 24/25
(DR-420) (DR-420*) Change
$3,473,637,874 $3,745,597,673 $271,959,799 / 7.8%
*Includes New Construction and Annexations of approximately $20.7M
Source % of Total
Ad Valorem Tax 35.4%
Utility Tax 14.5%
Intergovernment - Half-Cent 11.6%
Franchise Fee 11.0%
Intergovernment – Rev Sharing 7.5%
Communication Service Tax 5.6%
Interfund Transfers In 2.8%
Other 4.5%
Approp from Fund 7.2%
100.0%
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Executive Summary | Page vii
Based on preliminary valuations and the proposed operating millage rate, projected FY 2025 net
ad valorem revenues are expected to increase $1,384,319 or 17.2% as follows:
FY 23/24 FY 24/25
(Adopted) (DR-420) Change
$8,036,610 $9,420,928 $1,384,319 / 17.2%
State Shared Revenues (Revenue Sharing and Half-Cent Sales Tax)
FY 2025 State Shared revenues are budgeted to decrease by $4,000 or (0.1%) as follows:
FY 23/24 FY 24/25 Change
$5,100,000 $5,096,000 ($4,000)/ (0.1%)
Local Communication Services Tax
Projected FY 2025 General Fund revenues from Local Communication Service Taxes are budgeted
to increase by $30,000 or 2.1% as follows:
FY 23/24 FY 24/25 Change
$1,450,000 $1,480,000 $30,000 / 2.1%
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. The franchise agreement with Duke Energy was
renewed by Ordinance 2023-09 for an additional ten years. In total, projected FY 2025 General Fund
revenues from Electric Utility Taxes and Electric Franchise Fees are budgeted to increase as follows:
FY 23/24 FY 24/25 Change
$5,825,500 $5,900,000 $75,000 / 1.3%
Other General Fund Sources
Other General Fund sources that include interfund transfers are expected to decrease $1,049 or 0.1%
as shown below.
FY 23/24 FY 24/25 Change
$1,488,483 $1,487,434 ($1,049) / (0.1%)
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Executive Summary | Page viii
WATER & SEWER SOURCES
The budgeted revenues include rate adjustments per Ordinance 2023-13.
FY 23/24 FY 24/25 Change
$13,072,143 $16,075,720 $3,003,577 / 23%
The City’s comparative rate position remains in the general bottom half of rates charged by other
neighboring utility systems.
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.
The City is committed to achieving the highest quality of potable water for its residents, and has
completed multiple projects at its three Water Treatment Plants (WTPs) over the past five years to
improve the potable system. These projects included well improvements, treatment process
improvements, back-up power upgrades, and hydraulic improvements. The City continually utilizes
and analyzes its potable hydraulic model to make recommendations to improve water aesthetics
and upgrade the City’s current water infrastructure. This hydraulic model has been a tool in guiding
2023/2024 compliance efforts for national, state, and local regulatory requirements, including the
Revised Lead and Copper Rule and annual fire hydrant inspections.
Over the past few years, the City has completed multiple projects at the East and West wastewater
treatment plants (WWTPs) to keep these aging facilities (that are at the end of their useful life) in
operation. Some of these projects include air piping replacements and structural improvements at
both WWTPs, the installation of a disc filter at the West WWTP, aerator improvements at the East
WWTP, and upgrade of the existing influent screens at both WWTPs. The City has contracted Carollo
Engineers, Inc. to design the new WWTPs. The project is currently in the "Design Phase" and the City
is expected to procure a construction manager at-risk contractor by the end of the 2024 calendar
year.
The City recently completed a reclaimed system expansion along SR 434 that connected almost 380
homes and the HOA irrigation accounts in Tuskawilla Crossing to reclaimed irrigation. The City and
Kimley-Horn and Associates, Inc., are currently working on the design of an additional reclaimed
extension to integrate Winter Springs Village to the reclaimed water network.
DEVELOPMENT SERVICES REVENUES
Revenues in the Development Services Fund are projected to increase by $167,000 or 19.6% as
follows:
FY 23/24 FY 24/25 Change
$853,500 $1,020,500 $167,000 / 19.6%
Diversification of the property tax base remains an important focus for the City. Single-family
residential construction, remains steady, with the 132-unit Hickory Grove Townhomes currently
under construction. The demand for retirement housing also remains high, with construction
expected to begin on the 140-unit Living Life independent living facility this year. Commercial
development demand continues to grow, with Fisher Optometry under construction and several
other commercial projects in the development review process.
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Executive Summary | Page ix
Revenues for FY 24/25 are projected to be higher than FY 23/24. Ongoing permitting for Hickory
Grove Townhomes has increased permitting revenues. Numerous development projects are in the
development review process.
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 was unchanged since FY 2010, when the annual assessment
was decreased to $120/ERU from the legal maximum of $128/ERU until FY24. For FY 2025, the rate
remains at the legal maximum of $128. The assessment for this maintenance fund is insufficient due
to significant repairs, inflation and increased labor costs and will require reevaluation. A rate study
is forthcoming. Additionally, a loan and an additional assessment may be needed for the fountain.
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. In FY 2024, there was an increase
to the capital assessment from $85/BU to $88/BU. For FY 2025, the rate will remain at the legal limit
of $88/BU. The maintenance assessment of $87/BU remains unchanged. Both assessments are now
at the legal maximum of $88/BU and $87/BU, respectively. The assessments for this fund are
insufficient. A rate study is forthcoming.
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Executive Summary | Page x
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. Therefore, FY25 budget
contains 3 more months of revenue. The proceeds are to be utilized for qualified public infrastructure
projects and are distributed 25% to the School Board, 24.2% to the County with the remaining 50.8%
of net revenues distributed according to a statutory formula to the County and all Seminole
municipalities. Per the interlocal agreement, the Winter Springs’ distribution percentage is 2.99%,
which may be utilized for public infrastructure as defined in the Florida statutes [Section
212.055(2)(d)]. The voters will be voting for a 4th generation infrastructure surtax in November 2024.
Solid Waste Fund
The City entered into a Solid Waste Franchise Agreement with Waste Pro of Florida, Inc. on March 1,
2006. 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 charged to customers remained unchanged for over 18 years. This rate
increased in FY24 to $22.81 (Resolution 2023-35)
Impact Fee Funds
In 2016, the City Commission adopted Ordinance 2016-10 amending the City's transportation
impact fee schedule. For most commercial and residential land uses, the new transportation
impact fees are significantly lower than the previous fees. In 2017, the City Commission adopted
Ordinance 2017-16, which reduced police and fire impact fees while an increase was warranted for
park impact fees. Impact fee revenues are not budgeted until received.
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Executive Summary | Page xi
EXPENDITURE HIGHLIGHTS
PERSONNEL COSTS
Personnel costs include employee salaries, FICA, health and life insurance, worker’s comp, and
retirement benefits. These costs account for the majority of the City’s operating expenditures. Some
of the challenges we have faced in previous fiscal years, that continue to be a challenge into FY 2025
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,
search for efficiencies/process automation. We have made market adjustments to salaries and pay
ranges, most notably in the police department; and increased benefits available to employees.
Personnel costs, totaling $18,538,051 are proposed to increase 1.1% over the prior fiscal year as follows:
FY 23/24 FY 24/25
Original Proposed
Budget Budget Change
General $14,876,575 $15,057,514 1.2%
Enterprise $3,465,171 $3,480,537 0.4%
Total $18,341,746 $18,538,051 1.1%
Staffing and Wages - Full-time headcount has decreased this year. As part of our commitment to
maintaining high standards positions were streamlined, vacancies re-evaluated, and job duties re-
aligned. The total full-time headcount for FY 2025 accompanied by trailing historical data follows:
Pension - Funding of the City’s Defined Benefit Pension Plan is an important and critical area of
focus. Due to the nature of a Defined Benefit plan, the City is statutorily obligated to provide funding
sufficient to keep the plan actuarially sound. In a typical Defined Benefit plan structure, market
gains are expected to fund the majority of this financial obligation. However, when market
conditions result in losses and an associated decrease in plan assets, the City is obligated to fund
these losses to the extent necessary to make the plan “actuarially whole.” Thus, a Defined Benefit
plan and its associated benefit structure and contractual liability must be proactively monitored and
6.81 6.85
4.94 4.61 4.57 4.05 4.46 4.52 4.86 4.65
0.10
2.10
4.10
6.10
8.10
FY09 FY10 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25
Employees per 1,000 Residents
FY09 FY10 FY18 FY19 FY20 FY21 FY22 FY23 FY24 FY25
Full-
Time 234 228 |
| 181 172 177 158 174 175 190 183
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Executive Summary | Page xii
reviewed in order to ensure the City’s fiscal ability to meet its related statutory obligation, as well as
to gauge and ensure the sustainability of the plan.
Pension plan funding levels have improved significantly over the past thirteen years. The vested
benefit security ratio increased from 48.8% in FY 2007 to 88.0% as of October 1, 2022. The vested
benefit security ratio for the plan year ended 2023 is 90.0%. The smoothed investment return was
5.19% and was less than 7.0% rate of return assumed.
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 2025 Operating Costs, totaling $25,792,079 are proposed to increase 12.6% from the prior fiscal
year as follows:
FY 23/24 FY 24/25
Original Proposed
Budget Budget Change
General $7,046,347 $8,525,229 21.0%
Other Governmental $5,199,591 $5,261,772 1.2%
Enterprise $10,668,433 $12,005,078 12.5%
Total $22,914,371 $25,792,079 12.6%
General Fund changes in operating costs by department are as follows:
FY 23/24 FY 24/25
Original Proposed
Budget Budget Change
Information & General Gov't $1,612,352 $2,612,743 62.0%
Community Development $1,526,749 $1,832,860 20.0%
Parks & Recreation $1,733,846 $1,609,325 (7.2%)
Police $1,488,299 $1,702,916 14.4%
Finance $275,086 $274,911 (0.1%)
Public Works $228,814 $315,599 37.9%
Executive $181,201 $176,875 (2.4%)
Total $7,046,347 $8,525,229 21.0%
Increases in Information Technology & General Government are mainly attributable to increases in
general liability insurance, computer equipment replacements, software licensing agreements,
repair and maintenance. The increase in Community Development is due to consulting increases
for the 2050 Comprehensive Plan, and landscaping contracts in Urban Beautification. The increase
in Public Work’s is due to necessary tools in Fleet for safety and efficiency measures.
23
Executive Summary | Page xiii
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 2025 Capital Outlay, totaling $18.2M is 28.8% less than last year’s budget as follows:
FY 23/24 FY 24/25
Original Proposed
Budget Budget Change
General $924,200 $1,839,240 99.0%
Other Governmental $20,181,400 $9,751,224 (51.7%)
Enterprise $4,496,000 $6,634,000 47.6%
Total $25,601,600 $18,224,464 (28.8%)
The substance of the FY 2025 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. Police Department Vehicles are
funded in the General Fund. A detailed capital list begins on page 18.
GENERAL FUND FISCAL POLICY TEST
Each year, the General Fund is tested to determine if the fund complies with three internal fiscal
policies/guidelines as follows:
1.That sufficient recurring revenue exist to pay for all recurring costs, thus avoiding the use of
non-recurring revenues and fund balances to fund recurring costs.
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 2025.
24
25
UNAUDITED Adopted
FY 21/22 FY 22/23 FY 23/24 FY 24/25
Fund Type Actual Actual Budget Budget
General $20,944,814 $23,343,264 $23,192,639 $24,710,934
Other Governmental:
Special Revenue $9,594,871 $10,661,264 $14,210,400 $6,168,110
Special Assessment $707,462 $730,776 $750,935 $748,673
Debt Service $1,265,020 $1,299,156 $1,320,000 $1,235,000
Capital Project ($116,531)$601,413 $109,500 $38,000
Enterprise $14,157,573 $16,884,554 $15,086,923 $18,174,300
Total Sources (exclusive of approp)$46,553,209 $53,520,427 $54,670,397 $51,075,017
Total Appropriations FROM Funds $1,289,918 $5,368,794 $18,732,135 $17,614,176
Total Sources $47,843,127 $58,889,221 $73,402,532 $68,689,193
UNAUDITED Adopted
FY 21/22 FY 22/23 FY 23/24 FY 24/25
Fund Type Actual Actual Budget Budget
General $20,667,016 $22,395,286 $24,137,122 $26,636,983
Other Governmental:
Special Revenue $5,239,767 $8,616,420 $23,404,212 $12,608,006
Special Assessment $875,334 $638,302 $850,467 $856,774
Debt Service $1,275,000 $1,275,000 $1,277,501 $1,277,505
Capital Project $269,429 $2,105,264 $1,267,500 $1,685,000
Enterprise $10,937,928 $13,862,743 $21,794,691 $25,268,347
Total Applications (exclusive of approp)$39,264,474 $48,893,015 $72,731,493 $68,332,615
Total Appropriations TO Funds $8,578,653 $9,996,206 $671,039 $356,578
Total Applications *$47,843,127 $58,889,221 $73,402,532 $68,689,193
* Includes interfund transfers of:$4,834,603 $4,841,064 $2,049,168 $1,952,008
Source and Application of Funds
Fiscal Year 2024-2025 Budget
1
26
ALL FUNDS - SUMMARY
Source/Application Category
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Actual Actual Budget Budget Budget
SOURCES
Revenues
Gene General $20,390,212 $22,579,200 $22,433,471 $22,514,451 $23,973,926
Othe Other Governmental $7,170,821 $9,275,609 $15,100,835 $22,263,896 $6,974,783
Enter Enterprise $14,157,573 $16,824,554 $15,086,923 $16,126,923 $18,174,300
TOTAL REVENUES $41,718,606 $48,679,363 $52,621,229 $60,905,270 $49,123,009
Transfers
Gene General $554,602 $764,064 $759,168 $759,168 $737,008
Othe Other Governmental $4,280,001 $4,017,000 $1,290,000 $1,290,000 $1,215,000
Enter Enterprise $0 $60,000 $0 $0 $0
TOTAL TRANSFERS $4,834,603 $4,841,064 $2,049,168 $2,049,168 $1,952,008
Total Sources *$46,553,209 $53,520,427 $54,670,397 $62,954,438 $51,075,017
APPLICATIONS
Personnel Services
Gene General $11,446,273 $12,118,132 $14,876,575 $14,697,236 $15,057,514
Othe Other Governmental $0 $0 $0 $0 $0
Enter Enterprise $1,906,683 $2,667,604 $3,465,171 $3,395,904 $3,480,537
TOTAL PAYROLL $13,352,956 $14,785,736 $18,341,746 $18,093,140 $18,538,051
Operating
Gene General $4,388,405 $5,183,257 $7,046,347 $7,342,004 $8,525,229
Othe Other Governmental $4,313,680 $5,599,349 $5,199,591 $5,128,377 $5,261,772
Enter Enterprise $8,373,090 $10,351,019 $10,668,433 $10,586,410 $12,005,078
TOTAL OPERATING $17,075,175 $21,133,625 $22,914,371 $23,056,791 $25,792,079
Debt Service
Gene General $0 $0 $0 $0 $0
Othe Other Governmental $1,527,767 $1,292,721 $1,410,789 $1,410,212 $1,414,289
Enter Enterprise $1,215,837 $936,643 $2,413,819 $2,413,819 $2,411,724
TOTAL DEBT SERVICE $2,743,604 $2,229,364 $3,824,608 $3,824,031 $3,826,013
Transfers
Gene General $4,280,001 $4,077,000 $1,290,000 $1,290,000 $1,215,000
Othe Other Governmental $7,900 $0 $7,900 $7,900 $0
Enter Enterprise $546,702 $764,064 $751,268 $751,268 $737,008
TOTAL TRANSFERS $4,834,603 $4,841,064 $2,049,168 $2,049,168 $1,952,008
Capital
Gene General $552,337 $1,016,897 $924,200 $963,862 $1,839,240
Othe Other Governmental $1,810,183 $5,742,916 $20,181,400 $23,097,757 $9,751,224
Enter Enterprise $2,060,632 $5,307,756 $4,496,000 $5,294,890 $6,634,000
TOTAL CAPITAL $4,423,152 $12,067,569 $25,601,600 $29,356,509 $18,224,464
Total Applications *$42,429,490 $55,057,358 $72,731,493 $76,379,639 $68,332,615
*Total Sources and Applications are exclusive of Appropriations To/From Fund Balance. Total Applications for FY 21/22 and
FY22/23 do not tie to Applications (prev. pg. sub-total) as a result of Enterprise Funds' expenditures which do not decrease fund
equity due to balance sheet capitalization of $3,165,016 and $6,164,342, respectively.
2
27
UNAUDITED Original
Actuals Budget Budget
Source FY 23 FY 24 FY 25
Charges for Service $16,959,037 28.8%$16,880,295 23.0%$20,788,534 30.3%
Ad Valorem Tax $7,391,163 12.6%$8,036,609 10.9%$9,420,926 13.7%
Utility Tax $3,870,706 6.6%$3,810,500 5.2%$3,849,900 5.6%
Intergovernment - Half-Cent $3,108,945 5.3%$3,200,000 4.4%$3,096,000 4.5%
Franchise Fee $2,787,401 4.7%$2,772,432 3.8%$2,917,296 4.2%
Interfund Transfers In $4,841,064 8.2%$2,049,168 2.8%$1,952,008 2.8%
Intergovernment - Rev Sharing $1,937,830 3.3%$1,900,000 2.6%$2,000,000 2.9%
Intergovernment - Other $1,232,344 2.1%$1,760,300 2.4%$1,757,850 2.6%
Communication Service Tax $1,426,316 2.4%$1,450,000 2.0%$1,480,000 2.2%
Miscellaneous $4,391,285 7.5%$2,249,721 3.1%$1,136,750 1.7%
Licenses & Permits $1,032,064 1.8%$783,541 1.1%$985,200 1.4%
Intergovernment - Local Infrastructure $3,075,652 5.2%$3,430,000 4.7%$750,000 1.1%
Special Assessments $679,951 1.2%$745,355 1.0%$745,353 1.1%
Fines & Forfeitures $228,694 0.4%$111,976 0.2%$104,700 0.2%
Other Taxes $165,450 0.3%$90,500 0.1%$90,500 0.1%
Loan Proceeds $0 0.0%$5,400,000 7.4%$0 0.0%
Impact Fees $392,525 0.7%$0 0.0%$0 0.0%
Approp from Fund $5,368,794 9.1%$18,732,135 25.5%$17,614,176 25.6%
Total Sources $58,889,221 100.0%$73,402,532 100.0%$68,689,193 100.0%
UNAUDITED Original
Actuals Budget Budget
Application FY 23 FY 24 FY 25
Personnel $14,785,736 25.1%$18,341,746 25.0%$18,538,051 27.0%
Capital Outlay $6,759,812 11.5%$25,601,600 34.9%$18,224,464 26.5%
Services $9,142,405 15.5%$8,760,714 11.9%$9,858,069 14.4%
Repair and Maintenance $4,108,140 7.0%$5,294,306 7.2%$5,830,346 8.5%
Utilities $5,291,875 9.0%$5,439,755 7.4%$5,530,171 8.1%
Debt Service $1,372,778 2.3%$3,824,608 5.2%$3,826,013 5.6%
Other Operating $1,401,680 2.4%$1,864,662 2.5%$2,676,529 3.9%
Interfund Transfers Out $4,841,064 8.2%$2,049,168 2.8%$1,952,008 2.8%
Supplies $742,342 1.3%$1,037,811 1.4%$1,388,839 2.0%
Fuel $388,335 0.7%$432,388 0.6%$430,390 0.6%
Grants & Aids $58,848 0.1%$84,735 0.1%$77,735 0.1%
Approp to Fund $9,996,206 17.0%$671,039 0.9%$356,578 0.5%
Total Applications $58,889,221 100.0%$73,402,532 100.0%$68,689,193 100.0%
Organization-Wide
% of
Total
% of
Total
% of
Total
Source and Application of Funds
by Classification
% of
Total
% of
Total
% of
Total
3
28
UNAUDITED Original
Actuals Budget Budget
Source FY 23 FY 24 FY 25
Non-Department $23,962,383 40.7%$28,460,092 38.8%$23,757,360 34.6%
Water & Sewer $13,366,761 22.7%$12,592,143 17.2%$15,795,720 23.0%
Public Works $9,791,931 16.6%$8,286,642 11.3%$6,169,072 9.0%
General Government $1,706,719 2.9%$1,347,000 1.8%$1,252,000 1.8%
Stormwater $1,137,163 1.9%$1,141,280 1.6%$1,067,080 1.6%
Protective Inspections $997,054 1.7%$743,500 1.0%$960,500 1.4%
Community Development $885,940 1.5%$821,476 1.1%$807,873 1.2%
Finance $764,064 1.3%$751,268 1.0%$737,008 1.1%
Parks & Recreation $420,026 0.7%$275,270 0.4%$321,294 0.5%
Police $282,319 0.5%$135,226 0.2%$113,130 0.2%
Fire $108,278 0.2%$80,000 0.1%$56,000 0.1%
Executive & Legislative $27,290 0.0%$36,500 0.0%$37,980 0.1%
Information Services $70,499 0.1%$0 0.0%$0 0.0%
Approp from Fund $5,368,794 9.1%$18,732,135 25.5%$17,614,176 25.6%
Total Sources $58,889,221 100.0%$73,402,532 100.0%$68,689,193 100.0%
UNAUDITED Original
Actuals Budget Budget
Application FY 23 FY 24 FY 25
Water & Sewer $11,072,757 18.8%$22,931,544 31.2%$20,986,889 30.6%
Public Works $13,293,466 22.6%$18,693,468 25.5%$14,026,873 20.4%
Police $7,832,859 13.3%$9,450,819 12.9%$10,637,257 15.5%
Information Services $3,030,781 5.1%$3,614,216 4.9%$4,706,467 6.9%
Community Development $3,159,358 5.4%$4,219,427 5.7%$4,578,534 6.7%
Parks & Recreation $2,586,850 4.4%$3,913,140 5.3%$4,236,780 6.2%
Protective Inspections $1,504,030 2.6%$2,402,992 3.3%$2,456,533 3.6%
General Government $3,028,900 5.1%$3,057,800 4.2%$2,310,451 3.4%
Stormwater $1,285,956 2.2%$1,868,055 2.5%$1,824,925 2.7%
Finance $1,421,474 2.4%$1,752,423 2.4%$1,763,715 2.6%
Executive & Legislative $676,584 1.1%$827,609 1.1%$804,191 1.2%
Fire $0 0.0%$0 0.0%$0 0.0%
Approp to Fund $9,996,206 17.0%$671,039 0.9%$356,578 0.5%
Total Applications $58,889,221 100.0%$73,402,532 100.0%$68,689,193 100.0%
% of
Total
% of
Total
% of
Total
Organization-Wide
Source and Application of Funds
by Function
% of
Total
% of
Total
% of
Total
4
29
PROJECTED CHANGES IN FUND BALANCE
Governmental Funds - Major/Non-Major in the Aggregate
Original Revised
FY 23/24 FY 23/24 FY 24/25
Budget Budget Budget
GENERAL FUND
Sources $23,192,639 $23,273,619 $24,710,934
Applications $24,137,122 $24,293,102 $26,636,983
Appropriation To (From) Fund Balance ($944,483)($1,019,483)($1,926,049)
FUND BALANCE - October 1 $10,467,193 $10,268,755 $9,249,272
Appropriation TO (FROM) Fund Balance ($944,483)($1,019,483)($1,926,049)
FUND BALANCE - September 30 $9,522,710 $9,249,272 $7,323,223
Sources $16,390,835 $23,553,896 $8,189,783
Applications $26,799,680 $29,644,246 $16,427,285
Appropriation To (From) Fund Balance ($10,408,845)($6,090,350)($8,237,502)
FUND BALANCE - October 1 $44,800,676 $33,924,815 $27,834,465
Appropriation TO (FROM) Fund Balance ($10,408,845)($6,090,350)($8,237,502)
FUND BALANCE - September 30 $34,391,831 $27,834,465 $19,596,963
SOLID WASTE FUND
Sources $2,758,150 $3,333,150 $3,438,580
Applications $3,247,221 $3,247,221 $3,247,221
Appropriation To (From) Fund Balance ($489,071)$85,929 $191,359
FUND BALANCE - October 1 $1,828,804 $1,816,258 $1,902,187
Appropriation TO (FROM) Fund Balance ($489,071)$85,929 $191,359
FUND BALANCE - September 30 $1,339,733 $1,902,187 $2,093,546
INFRASTRUCTURE SURTAX FUND
Sources $3,580,000 $3,580,000 $850,000
Applications $10,525,000 $4,525,000 $5,525,000
Appropriation To (From) Fund Balance ($6,945,000)($945,000)($4,675,000)
FUND BALANCE - October 1 $8,358,115 $9,043,998 $8,098,998
Appropriation TO (FROM) Fund Balance ($6,945,000)($945,000)($4,675,000)
FUND BALANCE - September 30 $1,413,115 $8,098,998 $3,423,998
SEWER PLANT REPLACEMENT
Sources $5,950,000 $13,509,090 $22,000
Applications $5,407,900 $12,966,990 $0
Appropriation To (From) Fund Balance $542,100 $542,100 $22,000
FUND BALANCE - October 1 $17,898,603 $559,227 $1,101,327
Appropriation TO (FROM) Fund Balance $542,100 $542,100 $22,000
FUND BALANCE - September 30 $18,440,703 $1,101,327 $1,123,327
OTHER GOVERNMENTAL FUNDS - NON-MAJOR FUNDS in the aggregate
Sources $4,102,685 $3,131,656 $3,879,203
Applications $7,619,559 $8,905,035 $7,655,064
Appropriation To (From) Fund Balance ($3,516,874)($5,773,379)($3,775,861)
FUND BALANCE - October 1 $16,715,154 $23,064,559 $17,833,280
Appropriation TO (FROM) Fund Balance ($3,516,874)($5,773,379)($3,775,861)
FUND BALANCE - September 30 $13,198,280 $17,291,180 $14,057,419
OTHER GOVERNMENTAL FUNDS (Major funds in this grouping are shown separately below)
5
30
PROJECTED CHANGES IN FUND EQUITY
Enterprise Funds
Original Revised
FY 23/24 FY 23/24 FY 24/25
Budget Budget Budget
ALL ENTERPRISE FUNDS
Sources $15,086,923 $16,126,923 $18,174,300
Applications (includes capital, principal reduction, if
applicable)$21,794,691 $22,442,291 $25,268,347
Appropriation TO (FROM) Fund Equity ($6,707,768)($6,315,368)($7,094,047)
FUND EQUITY 1 - October 1 $19,850,789 $23,631,597 $17,316,229
Appropriation TO (FROM) Fund Equity ($6,707,768)($6,315,368)($7,094,047)
FUND EQUITY1 - September 30 $13,143,021 $17,316,229 $10,222,182
WATER & SEWER (Utility & Service Availability)
Sources $13,072,143 $14,112,143 $16,075,720
Applications (includes capital, principal reduction, if
applicable)$17,523,644 $18,563,644 $20,986,889
Appropriation TO (FROM) Fund Equity ($4,451,501)($4,451,501)($4,911,169)
FUND EQUITY1 - October 1 $14,054,726 $16,940,876 $12,489,375
Appropriation TO (FROM) Fund Equity ($4,451,501)($4,451,501)($4,911,169)
FUND EQUITY1 - September 30 $9,603,225 $12,489,375 $7,578,206
DEVELOPMENT SERVICES
Sources $853,500 $853,500 $1,020,500
Applications (includes capital, principal reduction, if
applicable)$2,402,992 $2,202,992 $2,456,533
Appropriation TO (FROM) Fund Equity ($1,549,492)($1,349,492)($1,436,033)
FUND EQUITY1 - October 1 $4,495,290 $5,165,173 $3,815,681
Appropriation TO (FROM) Fund Equity ($1,549,492)($1,349,492)($1,436,033)
FUND EQUITY1 - September 30 $2,945,798 $3,815,681 $2,379,648
STORMWATER
Sources $1,161,280 $1,161,280 $1,078,080
Applications (includes capital, principal reduction)$1,868,055 $1,675,655 $1,824,925
Appropriation TO (FROM) Fund Equity ($706,775)($514,375)($746,845)
FUND EQUITY1 - October 1 $1,300,773 $1,525,548 $1,011,173
Appropriation TO (FROM) Fund Equity ($706,775)($514,375)($746,845)
FUND EQUITY1 - September 30 $593,998 $1,011,173 $264,328
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
31
REVENUES
Fiscal Year Tax Year Final Gross Taxable Value
from DR-403
Percentage
Incr (Decr)
2016 2015 $1,843,713,578 5.5%
2017 2016 $1,961,341,503 6.4%
2018 2017 $2,147,274,968 9.5%
2019 2018 $2,293,968,241 6.8%
2020 2019 $2,509,878,198 9.4%
2021 2020 $2,708,235,730 7.9%
2022 2021 $2,854,767,219 5.4%
2023 2022 $3,171,266,844 11.1%
2024 2023 $3,461,281,632 9.1%
DR-420
2025 2024 $3,745,597,673 8.2%
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
$4,000
In MillionsFiscal Year
Final Gross Taxable Value (DR-403)
FY 2025 -Early Estimates/DR-420
Ad Valorem Taxes
Ad valorem taxes represent the largest single revenue source to the City’s General
Fund. For the proposed budget year, the ad valorem revenue budget accounts for
38% of the total budgeted revenue for the General Fund. The amount of ad
valorem revenue generated is a function of the gross final taxable value as
established by the Seminole County Property Appraiser and the millage rate (per
thousand dollars of property valuation) established by the City Commission. The
following graph shows the final gross taxable value (DR-403) for the last ten fiscal
years. Please note that the valuation identified for fiscal year 2025 is not the final
valuation but rather the valuation as submitted by the Property Appraiser (Early
Estimate/DR-420).
7
32
REVENUES
Fiscal Year Tax Year Operating Voted Debt Total Millage
2016 2015 2.4300 0.1100 2.5400
2017 2016 2.4300 0.0700 2.5000
2018 2017 2.4300 0.0600 2.4900
2019 2018 2.4300 0.0500 2.4800
2020 2019 2.4300 0.0000 2.4300
2021 2020 2.4100 0.0000 2.4100
2022 2021 2.4100 0.0000 2.4100
2023 2022 2.4100 0.0000 2.4100
2024 2023 2.4100 0.0000 2.4100
2025 2024 2.6200 0.0000 2.6200
Millage Rate
2
3
4
5
6
7
8
9
10
In MillionsFiscal Year
Total Ad Valorem
Includes Operating and Voted Debt
with statutory discount applied
1.0
1.2
1.4
1.6
1.8
2.0
2.2
2.4
2.6
2.8
3.0
Operating & Voted Debt Millage Rates
Operating Voted Debt
Ad Valorem Taxes (cont’d)
Florida Statute 200.065 - Truth in Millage Bill (TRIM):
This statute went into effect with fiscal year 1982. This law will only allow a taxing authority to receive the same
dollar amount of property tax in each subsequent year without advertising a tax increase. If property values
increase, exclusive of new construction, the taxing authority is required to reduce, or roll back, the millage rate in
order to receive the same tax dollars as the previous year. Any millage in excess of the rolled-back millage is
considered a tax increase and must be publicly advertised. Additionally, any tax increase must be publicly
announced at two public hearings prior to the budget adoption.
The following chart shows the millage history, both operating and voted debt, for the City of Winter Springs for
the last ten fiscal years.
8
33
REVENUES
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
In ThousandsFiscal Year
Electricity & Communication Service Tax
Electricity Communication Services
Electricity and Communication Services Tax
[Utility taxes – Sections 1-2, Art. VIII State Constitution, Municipal Ordinances 751,
2001-42, 2005-13; Communication Services Tax - Sections 202.19(1), Florida Statutes]
The following chart reflects eight years of historical data for the major revenue
sources as well as estimates for our current fiscal year and proposed budget. These
revenue streams flow through the General Fund and are obligated for debt service.
The electric utility and communication service tax revenues represent 13% and 6% of
the budgeted revenues, respectively.
9
34
REVENUES
Fund Amount Reason for Transfer
1999 Debt Service Fund (#202)$1,215,000
General Fund (#001)$737,008
From the General Fund for debt service requirements
related to the Series 1999 US Bank note
From Water & Sewer - cost allocation for the Utility Billing
division of the Finance department (1360)
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
In ThousandsFiscal Year
Electric Franchise Fees
Inter-fund Transfers-In
Inter-fund transfers may be recurring or non-recurring in nature. An example of a non-
recurring transfer would be one related to a short-lived special project or grant activity. Many
of the recurring transfers are the result of central service costs being allocated to the funds to
which those costs relate, i.e. Utility Billing (Division #1360).
The following list represents those transfers which exceed 1% of total sources of the receiving
fund along with the anticipated amount and reason for transfer:
Electric Franchise Fees
[Home Rule Authority - Sections 1-2, Art. VIII, State Constitution]
Electric franchise fee revenue from Duke Energy goes directly to the General Fund and is
utilized for the annual debt service requirements via transfers to the debt service fund.
The following chart reflects historical data for this revenue source. The current and
upcoming fiscal year projections are based on a weighted-average trend analysis. Electric
Franchise Fee revenues represent 11% of the General Fund budgeted revenues.
10
35
REVENUES
$0
$500
$1,000
$1,500
$2,000
$2,500
$3,000
$3,500
In ThousandsFiscal Year
Municipal Revenue Sharing
& Half-Cent Sales Tax
Revenue Sharing Half-Cent Sales Tax
Major Inter-Governmental Revenues
State-Shared Revenues
There are a number of taxes imposed by the State and shared with counties, municipalities
and school districts. Based on eligibility requirements the state allocates a portion of state-
collected taxes to specified local governments. Two of the state-shared revenues which
provide a significant percentage of total fund revenues for the General Fund are Municipal
Revenue Sharing and Local Government Half-Cent Sales Tax.
Municipal Revenue Sharing Program
[Sections 206.605(1), 206.879(1), 212.20(6), and 218.20-.26, Florida Statutes]
In order to ensure a certain level of parity across local government units the Florida Revenue
Sharing Act of 1972 was enacted. Typically, legislation is passed each year that could
potentially impact the amount of sales tax revenues available for distribution to municipal
governments. Florida’s Legislative Committee on Intergovernmental Relations (LCIR)
provides projections which are the basis for the budget. During the current fiscal year, it is
expected that this revenue will contribute approximately 8.1% 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 12.5% of total General Fund revenues.
11
36
REVENUES
0
Charge Type
2023 2024+2024*2025-2023 2024+2024*2025-2023 2024+2024*2025-2023 2024+2024*2025-
Base facility charge $6.85 $7.13 $7.88 $8.87 $5.19 $5.40 $6.10 $7.02 N/A N/A N/A N/A $13.44 $13.98 $16.13 $19.36
Consumption rates per 1000 gallons:
0 - 5,000 $1.59 $1.65 $1.83 $2.06 $0.94 $0.98 $1.10 $1.27 $2.31 $2.40 $2.66 $2.99 $5.25 $5.46 $6.30 $7.56
5,000 - 10,000 $1.59 $1.65 $1.83 $2.06 $1.17 $1.22 $1.37 $1.58 $3.06 $3.18 $3.52 $3.96 $5.25 $5.46 $6.30 $7.56
10,001 to 15,000 $2.31 $2.40 $2.66 $2.99 $1.63 $1.69 $1.92 $2.21 $3.77 $3.92 $4.34 $4.88 N/A N/A N/A N/A
15,001 - 20,000 $3.06 $3.18 $3.52 $3.96 $1.83 $1.90 $2.15 $2.47 $4.96 $5.16 $5.70 $6.41 N/A N/A N/A N/A
20,001 - 25,000 $3.77 $3.92 $4.34 $4.88 $2.68 $2.79 $3.15 $3.62 $6.86 $7.14 $7.89 $8.88 N/A N/A N/A N/A
25,001 - 30,000 $4.96 $5.16 $5.70 $6.41 $2.68 $2.79 $3.15 $3.62 $6.86 $7.14 $7.89 $8.88 N/A N/A N/A N/A
30,001 and over $6.86 $7.14 $7.89 $8.88 $2.68 $2.79 $3.15 $3.62 $6.86 $7.14 $7.89 $8.88 N/A N/A N/A N/A
1 Sewer is only charged on the first 10,000 gallons
+FY2024 rates reflect a 4% CPI increase on October 2023
*FY2024 Per Ordinance 2023-13 in January 2024 - Water increased 11.0%, Sewer increased 15.4%, Reclaim increased 12.6%
-FY2025 Per Ordinance 2023-13 in October 2024 - Water Increased 12.5%, Sewer Increased 20.0, Reclaim increased 15.3%
Storm Water $5.50/month per Equivalent Residential Unit (ERU)
Solid Waste (garbage and recycling) - Increased in January 2024 from 18.10 to $22.81/month, Additional cart rate - $10.55/month
Sewer 1Water - 3/4" Irrigation
MetersWater (3/4" meter)Water - 3/4" Reclaimed
Intergovernmental Revenues (cont’d)
Local Discretionary Sales Surtax
[Sections 212.054-.055, Florida Statutes]
There are seven types of local discretionary sales surtaxes currently authorized for county and municipal
government revenue sources. The infrastructure surtax is also referred to as local option sales taxes. There have
been three generations of infrastructure surtax. The first generation was a 1% surtax which became effective in
Seminole County on October 1, 1991 and expired on September 30, 2001; the second generation became
effective on January 1, 2002 and expired on December 31, 2011.
A third generation of this 1% sales surtax was approved by voters in May 2014 and became effective on January
1, 2015 and will expire December 31, 2024. The revenue and expenditure budget relative to the third generation
infrastructure surtax will be accounted for in the Infrastructure Surtax Fund [previously identified as the Road
Improvements Fund (#121)] and will primarily be utilized for transportation-related projects and other public
infrastructure.
Charges for Services
[Utility Fees – Home Rule Authority Sections 1-2, Art. VIII, State Constitution]
The Water and Sewer Utility Fund and the Stormwater Funds are enterprise funds with a customer base of
approximately 14,150 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. Ordinance
2023-13 approved Rate increases. Increases were warranted, approved with the billing cycles in January 2024
and additionally in October 2024. The following chart indicates two years of rate history for residential
potable water, reclaimed water, irrigation-metered water, and sewer.
12
37
Department
Full-Time Part-Time Total Full-Time Part-Time Total Full-Time Part-Time Total
Executive 5 0.00 5.00 5 0.00 5.00 4 0.00 4.00
Finance 16 2.90 18.90 17 2.90 19.90 16 2.19 18.19
Information & General Services 13 0.00 13.00 17 0.00 17.00 15 0.00 15.00
Public Works 17 0.00 17.00 17 0.00 17.00 16 0.00 16.00
Community Development 11 0.00 11.00 11 0.00 11.00 9 0.00 9.00
Police - Sworn 55 0.00 55.00 59 0.00 59.00 61 0.00 61.00
Police - Other 9 0.00 9.00 10 0.00 10.00 10 0.00 10.00
Parks & Recreation 14 10.33 24.33 16 11.75 27.75 19 9.46 28.46
TOTAL 140 13.23 153.23 152 14.65 166.65 150 11.65 161.65
Fund
Full-Time Part-Time Total Full-Time Part-Time Total Full-Time Part-Time Total
Water and Sewer 21 0.73 21.73 22 0.73 22.73 19 0.73 19.73
Stormwater 7 0.00 7.00 8 0.00 8.00 6 0.00 6.00
Development Services 7 0.00 7.00 8 0.73 8.73 8 0.00 8.00
TOTAL 35 0.73 35.73 38 1.46 39.46 33 0.73 33.73
Full-Time Part-Time Total Full-Time Part-Time Total Full-Time Part-Time Total
TOTAL 175 13.96 188.96 190 16.11 206.11 183 12.38 195.38
FTEs - Full-time Equivalents
FTEs FTEs FTEs
FTEs FTEs FTEs
ORGANIZATION-WIDE
2022-2023 2023-2024 2024-2025
2022-2023 2023-2024 2024-2025
ORGANIZATION WIDE - PERSONNEL SUMMARY
Budgeted Positions by Fund/Department
GENERAL FUND
2022-2023 2023-2024 2024-2025
FTEs FTEs FTEs
ENTERPRISE FUNDS
13
38
PERSONNEL
by Fund/Department/Division
Full-time Part-time Full-time Part-time Full-time Part-time
GENERAL FUND
Full-time Part-time Full-time Part-time Full-time Part-time
1200 City Manager 2 2 2
1210 City Clerk 3 3 2
Departmental Total 5 0.00 5 0.00 4 0.00
Finance
Full-time Part-time Full-time Part-time Full-time Part-time
1300 General 10 11 10
1360 Utility Billing 6 2.90 6 2.90 6 2.19
Departmental Total 16 2.90 17 2.90 16 2.19
Information & General Services
Full-time Part-time Full-time Part-time Full-time Part-time
1600 General 5 6 5
1315 Human Resources 2 3 4
1935 Facilities Maintenance 4 5 4
7415 Marketing & Events 2 3 2
Departmental Total 13 0.00 17 0.00 15 0.00
Public Works
Full-time Part-time Full-time Part-time Full-time Part-time
4100 Administration 2 2 1
4110 Roads and ROW Maint 12 12 10
1940 Fleet Maintenance 3 3 5
Departmental Total 17 0.00 17 0.00 16 0.00
Community Development
Full-time Part-time Full-time Part-time Full-time Part-time
1500 Administration 1 1 1
1510 Planning 3 3 3
1520 Urban Beautification 7 7 5
Departmental Total 11 0.00 11 0.00 9 0.00
Police
Full-time Part-time Full-time Part-time Full-time Part-time
2100 Office of the Chief - Sworn 55 59 61
2100 Other Civilian 9 10 10
Departmental Total 64 0.00 69 0.00 71 0.00
Parks & Recreation
Full-time Part-time Full-time Part-time Full-time Part-time
7200 Administration 2 2 3
7230 Parks & Grounds 10 8.14 12 8.81 12 8.73
7250 Seniors 2 2.19 2 2.94 4 0.73
Departmental Total 14 10.33 16 11.75 19 9.46
General Fund Total 140 13.23 152 14.65 150 11.65
WATER & SEWER
Full-time Part-time Full-time Part-time Full-time Part-time
3600 Operating 21 0.73 22 0.73 19 0.73
STORMWATER
Full-time Part-time Full-time Part-time Full-time Part-time
3800 Operating 4 4 5
3810 Engineering 3 4 1
Stormwater Total 7 0.00 8 0.00 6 0.00
DEVELOPMENT SERVICES
Full-time Part-time Full-time Part-time Full-time Part-time
2400 Plans and Inspections 7 0.00 8 0.73 8 0.00
Full-time Part-time Full-time Part-time Full-time Part-time
175 13.96 190 16.11 183 12.38
2022-2023 2023-2024 2024-2025
Executive
195.38
ORGANIZATION-WIDE TOTALS
188.96 206.11
14
39
DEBT MANAGEMENT
Year Ending 9/30 Principal Interest Total
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
$11,318,824 $13,954,427 $25,273,251
Organization-Wide Debt Service Requirements
Exclusive of internal loan to the Tuscawilla III Assessment District (detail on successive pages)
Debt Management
As set forth in the City’s Comprehensive Improvement Element (CIE), the City shall
manage debt issuance and obligations according to sound public fiscal management
principles so that the City is able to provide needed capital improvements and
maintain services at adopted levels of service (LOS).
Criteria for Managing Debt Financing:
The City does not have legal debt limits or utilize specific debt ratios such as the
limitation on the use of revenue bonds as a percent of total debt; the maximum ratio
of total debt service to total revenue; and the maxiumum ratio of outstanding capital
indebtedness to property tax base. Instead each debt issuance is evaluated on an
individual basis giving consideration to the following factors:
type of facility being financed
significance of the annual debt service requirement
favorable impact to the City
economic capacity of the City
overlapping debt which depends on the same economic base
projected City growth rate
Criteria in Selecting Revenues to Finance Public Facilities:
To the extent possible, the following revenues are to be utilized to finance public
facilities (listed in order of priority and preference):
Grants or other intergovernmental sources
Developer contributions (inclusive of dedicated land and impact fees)
User revenues (inclusive of charges for services, local option gas tax, etc.)
Sales tax (local option infrastructure surtax)
Debt Financing
Ad valorem property taxes
Since some sources are not appropriate or legally available for a particular purpose, the
above list is advisory in nature and not to be construed as obligatory.
15
40
DEBT SERVICE REQUIREMENTS
Governmental Funds
Year Ending
9/30 Principal Interest Principal Interest Principal Interest
2025 $312,413 $962,587 $113,321 $21,750 $3,284 $927
2026 $295,456 $979,544 $115,967 $18,024 $3,376 $835
2027 $278,677 $996,323 $118,435 $14,215 $3,470 $740
2028 $263,517 $1,011,483 $120,722 $10,329 $3,568 $643
2029 $248,485 $1,026,515 $127,821 $6,290 $3,668 $543
2030 $234,957 $1,040,043 $129,625 $2,106 $3,770 $440
2031 $3,876 $335
2032 $3,984 $226
2033 $4,096 $115
$1,633,505 $6,016,496 $725,891 $72,714 $33,092 $4,804
US Bank
TLBD Special Assessment
Revenue Note 2
Tuscawilla III Assessment
District 3
Series 2011 INTERNAL Loan
BB&T $1,765,000 $63,720
Fund #261 Fund #162Fund #202
Improvement Refunding
Revenue Bonds 1
Series 1999
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
41
DEBT SERVICE REQUIREMENTS
Water and Sewer Fund
Year Ending
9/30 Principal Interest Principal Interest Principal Interest Principal Interest TOTAL
2025 $460,950 $1,442,363 $141,000 $42,871 $292,118 $27,507 $894,068 $1,512,741 $2,406,808
2026 $432,638 $1,469,081 $144,000 $40,403 $294,225 $25,396 $870,863 $1,534,880 $2,405,742
2027 $405,919 $1,492,313 $147,000 $37,883 $296,347 $23,270 $849,266 $1,553,466 $2,402,732
2028 $382,687 $1,514,212 $149,000 $35,329 $298,484 $21,128 $830,171 $1,570,669 $2,400,841
2029 $360,787 $1,534,856 $152,000 $32,723 $300,637 $18,972 $813,424 $1,586,551 $2,399,975
2030 $340,144 $154,000 $30,083 $302,806 $16,799 $796,950 $46,882 $843,832
2031 $1,563,000 $3,208 $304,990 $14,611 $1,867,990 $17,819 $1,885,809
2032 $106,000 $1,385 $307,190 $12,407 $413,190 $13,792 $426,982
2033 $54,000 $309,406 $10,188 $363,406 $10,188 $373,593
2034 $311,637 $7,952 $311,637 $7,952 $319,589
2035 $313,885 $5,700 $313,885 $5,700 $319,585
2036 $316,149 $3,432 $316,149 $3,432 $319,581
2037 $318,430 $1,147 $318,430 $1,147 $319,577
$2,383,125 $7,452,825 $2,610,000 $223,884 $3,966,303 $188,509 $8,959,428 $7,865,218 $16,824,646
TOTAL WATER & SEWER3
Fund #410
Water & Sewer
Refunding Revenue1
Truist Bank
Series 2020
US Bank $5,982,108
Series 2000 Series 2017
Water & Sewer Capital
Appreciation / Serial Bonds State Revolving Loan2
Fund #410
1 In fiscal year 2021, current refunding opportunities arose to refinance Water & Sewer State Revolving Loan Series
2013 and Water & Sewer Refunding Revenue Note Series 2018 (Synovus Bank) with an interest rate of 1.72%
maturing October 2032.
2 State Revolving Loan granted by the State of Florida has a 20-year amortization and a 0.72% fixed rate of interest
over the entire life of the loan. This financing will be used for water quality improvements.
3 A look at the total debt service requirements for this utility reflects a relatively level annual requirement. The debt
service requirements are based on the accrual method which means the interest expense is matched to the
period in which it is incurred not necessarily when paid. This fund has projected fund equity in excess of the
target fund equity of 25% of operating expenses. Rate increases, necessary to meet debt coverage requirements,
were instituted by the Commission as follows: October 2009-7%, October 2010-7%, October 2011-7%, thereafter, a
CPI rate escalator.
17
42
TOTAL CAPITAL OUTLAY
GENERAL FUND
Information Services - General
IT Network Infrastructure Replacement- Routers Phase 2 $70,000
Multimedia Storage Backup Enclosure (Communications)$7,000
Replace Server Room Electrical Protection, UPS's and PDU's (IT)$15,000
Fuel Pump Control System (PW,Parks,Finance)$16,000
Police Mobile Command Trailer Tech Overhaul Phase 2 (Police)$10,000
Replace Police Fingerprint Equipment and Upgrade Software $7,000
$125,000
Facilities Maintenance
Pressure Cleaner $7,500
Scissor Lift $20,000
Vehicle Replacement (1)$50,000
$77,500
Community Development
60" Mower $28,000
Vehicle Replacement (1)$70,000
Workman Cart $25,000
$123,000
Executive & Legislative
City Manager SUV $38,000
$38,000
Fleet Maintenance
A/C machine - 1234YF $12,000
Diagnostic Scanner $9,200
Shop rehab - Wheel Alignment Machine $82,000
Welder 220V or Gas $9,000
Zamboni Floor Cleaner $15,000
$127,200
Police Department
Replacement Police Vehicles-Complete Package Vehicles (11)$863,500
Broken Sallyport Replacement Roll Door $20,000
Police Building Access Control $75,000
Replace Unserviceable X2 to Tasers (10) Year 1 of 5 $55,440
$1,013,940
Parks & Recreation
Sprayer $70,500
Vehicle Replacement (1)$50,000
Gators (2)$30,000
Lake Jesup Boardwalk (design / permit)$50,900
Reel Mower $88,200
Roof Replacement CWP Office $30,000
Digital Display (Pickleball)$15,000
$334,600
Total General Fund - Capital Outlay $1,839,240
See the following pages for the remaining capital coming from the other governmental and enterprise funds
18 43
TOTAL CAPITAL OUTLAY
OTHER GOVERNMENTAL FUNDS
SP Law Enforcement Trust (Fed) #103
Traffic Trailer $49,800
$49,800
Transportation Improvement Fund #120
Roadway/Drainage Projects $600,000
Road Improvements (Safety)$400,000
$1,000,000
Infrastructure Surtax Fund #121 (3rd gen)
Stormwater Rehabilitation City-Wide $1,300,000
Tuskawilla Crossings Stormwater Pond Repair $1,500,000
Wetland Park $700,000
CIP - Resurfacing $2,000,000
$5,500,000
Arbor Fund #140
Agricultural Drone $30,000
Dingo $50,000
Wheel Loader $100,000
Grapple Truck $130,000
Small Dump Truck $80,000
$390,000
Transportation Impact Fee Fund #150
Integra/434 Traffic Signal (Design & Construction)$379,000
$379,000
Police Impact Fee Fund #151
Body-Wear Camera (8) Year 1 of 5 $52,424
$52,424
Parks Impact Fee Fund #153
L J O Boardwalk Phase 1 $400,000
Ranchlands restroom - holding style $75,000
Trotwood Pavilion @ Basketball Courts $120,000
Veteran's Walk at Torcaso Park $100,000
$695,000
Public Facilities Capital Project Fund #303
Fencing in CWP (Parks)$250,000
Trotwood Playground Surface (Parks)$150,000
Upper Athletic Fields to LED's (8) (Parks)$1,000,000
Convert Bay to Tire Room (Fleet)$10,000
Rehab Lunchroom/Kitchen (Fleet)$10,000
Shop Rehab - 2-Post Lift (Fleet)$7,500
Shop Rehab - Mechanic/Lead Office (Fleet)$10,000
Shop Rehab - Paint and Gutters (Fleet)$7,500
$1,445,000
Thorguard at Torcaso $50,000
Closed Captioning $60,000
Senior Center HVAC $30,000
Cameras for Parks $100,000
$240,000
Total Other Governmental Funds - Capital Outlay $9,751,224
Excellence in Customer Service Initiative C.P. Fund #305
19 44
TOTAL CAPITAL OUTLAY
ENTERPRISE FUNDS
Water & Sewer - Operating #410
Construction in Progress
AMR to AMI Meter Replacement $1,000,000
Auto flushers $10,000
Dump Truck $60,000
East Waste Water gravity system capacity study $100,000
Flow Meters at RCW Disposal Sites Installation $240,000
Oak Forest RCW Controls Installation $50,000
Pipe Relining/Replacement RECLAIMED WATER $174,000
Pipe Relining/Replacement SEWER LATERAL PARTS $250,000
Pipe Relining/Replacement WATER $500,000
Radio and PLC upgrades $300,000
Reclaimed Water Main Extensions - Construction $1,040,000
RIBs rehabilitation construction $510,000
Sheoah Blvd Water Main Replacement - Construction $500,000
Winter Springs Blvd Valve Addition - Construction $40,000
WTP 2 Ground Storage Tank Rehab. - Construction $500,000
WTP 2 Pumps and Meters - Construction $500,000
$5,774,000
Water & Sewer Service Availability #412
Winter Springs Village Reclaim - construction $500,000
$500,000
Development Services - Plans & Inspections #420
Building Services Inspections Vehicle $35,000
Counter Remodel $125,000
Lobby Kiosk $200,000
$360,000
Total Enterprise Funds - Capital Outlay $6,634,000
TOTAL CAPITAL OUTLAY - ALL FUNDS $18,224,464
20
45
FINANCIAL
&
ORGANIZATIONAL STRUCTURE
46
THIS PAGE INTENTIONALLY LEFT BLANK
47
MAYOR
Kevin McCann
COMMISSIONERS
Seat One –Matt Benton (Deputy Mayor)
Seat Two –Victoria Bruce
Seat Three –Ted Johnson
Seat Four –Cade Resnick
Seat Five –Rob Elliott
CITY MANAGER (Interim)
Philip Hursh
CITY ATTORNEY
Anthony A. Garganese
CITY CLERK
Christian Gowan
DEPARTMENT DIRECTORS
Operations Director
Community Development Director
Finance Director
Parks, Recreation & Facilities Director
Police Chief
Utilities Director
Brian Dunigan
Terrilyn Rolle
Holly Queen
Leonard Hartman
Matthew Tracht
Bilal Iftikhar
21 48
Citizens of Winter SpringsMayor and City CommissionersFinancePolice DepartmentCommunity Devel.City AttorneyUtilitiesAdvisory BoardsxAccountingxDebt ManagementxBudgetingxPurchasingxContractsxSolid WastexTreasury ManagementxUtility Business ServicesxMeter ServicexWater ConservationxWater/Wastewater OperationsxRecordsxCommunicationxPatrolxInvestigationsxCode EnforcementxPlanningxLand ManagementxBuilding Permits/Insp.xBusiness Tax ReceiptsxEconomic DevelopmentxConstruction InspectionsOperationsxHuman ResourcesxRisk ManagementxPublic Information/MarketingxInformation TechnologyParks & Recreation, Facilities xCivic/Senior CenterxEventsxRecreation ProgramsxFacilities/Cap ProjectsxParks MaintenancexUrban BeatificationCity ManagerPublic WorksxRoads (ROW)xEngineeringxSidewalksxTreesxStorm waterxFleet Maintenance City Clerk22 49
Financial Structure
Introduction
The operations for the City of Winter Springs are accounted for on the basis of fund and account
groups. A fund is a grouping of related accounts that is used to maintain control over resources that
have been segregated for specific activities or objectives. The City of Winter Springs, like other state
and local governments, uses fund accounting to ensure and demonstrate compliance with finance-
related legal requirements.
Fund Categories
All of the funds of the City of Winter Springs can be divided into three categories governmental funds,
proprietary funds, and fiduciary funds. The City has four types of governmental funds: General,
Special Revenue, Debt Service, and Capital Project. The City of Winter Springs maintains one type
of proprietary fund called enterprise funds. Such funds have been established for the Water and
Sewer Utility, Development Services, and the Storm Water Utility Fund. The Pension Trust Fund is
the only fiduciary fund and is not reflected in this budget because the resources of such funds are held
for the benefit of parties outside the government. It is the only fund that is included in the Annual
Comprehensive Financial Report that is not included in this budget.
For the audited financial statements, the accrual basis is the accounting basis that is utilized for the
Enterprise and Pension Funds; the modified accrual basis is utilized for all others. Under the accrual
basis, revenue and expense items are recognized as they are earned or incurred, even though they
may not have been received or actually paid in cash. The general idea is that economic events are
recognized by matching revenues to expenses (the matching principle) at the time in which the
transaction occurs rather than when payment is made (or received). Under the modified accrual basis,
revenue is recognized when it is earned and becomes available and measurable. Expenditures are
typically recognized in the period in which the liability is incurred.
The basis of accounting for budgetary purposes is largely the same as that used under the GAAP
basis of accounting. The following highlights some of the significant relationships:
•Under the GAAP basis of accounting in the Enterprise (or proprietary) Funds, the receipt of
long-term debt proceeds, capital outlays and debt service principal payments are not reported
in operations, but allocations for depreciation and amortization expense are recorded. The
opposite is true under the budgetary basis of accounting.
•Encumbered amounts are commonly treated as expenditures under the budgetary basis of
accounting while encumbrances are not classified as expenditures under the GAAP basis of
accounting. Conservatively, the beginning budgeted fund balance assumes full depletion of
the prior fiscal year’s budget.
•Budgetary revenues and expenditures may include items classified as "other financing
sources" and "other financing uses" under the GAAP basis of accounting.
•Under the GAAP basis of accounting, changes in the fair value of investments generally are
treated as adjustments to revenue, which is not the case under the budgetary basis of
accounting.
•The fund structure used in GAAP financial statements does not differ from the fund structure
used for budgetary purposes; however, there are interfund transfers which are budgeted in the
general fund for transfer to an appropriate debt service fund for the annual debt service
payments and related accounting.
Also designated is each fund’s classification as a major or non-major fund as determined by the
calculation used in the fiscal year ending September 30, 2022 Annual Comprehensive Financial Report.
A major fund is one whose revenues, expenditures/expenses, assets, or liabilities (excluding
23 50
extraordinary items) are at least 10 percent of corresponding totals for all governmental or enterprise
funds and at least 5 percent of the aggregate amount for all governmental and enterprise funds for the
same item. The prescribed accounting basis and fund classification is indicated below for all funds.
Governmental:
General Fund
MAJOR/modified accrual basis
This is the chief operating fund of the City of Winter Springs. It accounts for all financial resources of
the general government, except those required to be accounted for in another fund.
Special Revenue Funds
(#101) Police Education Fund
non-major/modified accrual basis
This fund accounts for the costs of educational expenses for police officers. It is funded by a portion
of the collections from fines and forfeitures.
(#102 and #103) Special Law Enforcement Trust Funds (Local and Federal, respectively)
non-major/modified accrual basis
These funds were established to receive revenues derived from confiscated property obtained during
the enforcement of illegal operations. Proceeds are utilized strictly for law enforcement purposes,
exclusive of salaries and vehicles. Such purposes may include drug education programs such as the
DARE program.
(#120) Transportation Improvement Fund
non-major/modified accrual basis
Revenues in this fund are derived from Local Option Gasoline Tax distribution. Proceeds are to be
used for road, right of way, and drainage maintenance and equipment necessary to build or maintain
roads, right of ways, and drainage.
(#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.
(#130) Solid Waste / Recycling Fund
MAJOR/modified accrual basis
This fund is used to account for fees for solid waste and recycling services performed by contract
vendors. Proceeds are used to pay monthly vendor charges for providing solid waste and recycling
services.
(#140) Arbor Fund
non-major/modified accrual basis
This fund is used to account for arbor revenues. This revenue source is used to maintain plants in the
city.
(#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 51
(#151) Police Impact Fee Fund
non-major/modified accrual basis
This fund is used to account for collected impact fees on new development to defray the cost of capital
investment needed to maintain the level of police service due to future growth.
(#152) Fire Impact Fee Fund
non-major/modified accrual basis
This fund is used to account for collected impact fees on new development to defray the cost of capital
investment needed to maintain the level of fire service due to future growth.
(#153) Park Impact Fee Fund
non-major/modified accrual basis
This fund is used to account for collected impact fees on new development to defray the cost of capital
investment needed to develop and improve the parks due to future growth.
(#160) TLBD Maintenance Fund
non-major/modified accrual basis
This fund is used to account for collected special assessments for maintenance related to the
Tuscawilla Lighting and Beautification District phases I and II. In fiscal year 2006-2007, two
maintenance programs were streamlined into one assessment district and are accounted for in fund
#160.
(#161) Oak Forest Maintenance Fund
non-major/modified accrual basis
This fund is used to account for collected special assessments for maintenance related to the Oak
Forest subdivision wall.
(#162) Tuscawilla Phase III Maintenance/Debt Service Fund
non-major/modified accrual basis
This fund is used to account for collected special assessments for maintenance and capital/debt
service related to the Tuscawilla Units 12/12A wall (Hawk’s Reserve).
(#180) Sewer Plant Replacement – ARPA SRFL
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 52
Capital Project Funds
(#301) 1999 Construction Capital Projects Fund
non-major/modified accrual basis
This fund was established for the acquisition and construction of City-owned capital improvements.
(#302) Revolving Rehabilitation Capital Projects Fund
non-major/modified accrual basis
This fund was established to fund capital improvements and economic development within the City.
(#303 Public Facilities Capital Project Fund
non-major/modified accrual basis
This fund was established to fund capital projects within the City.
(#305) Excellence in Customer Service Initiative Fund
non-major/modified accrual basis
This fund was established to account for capital improvements for the purpose of increasing the
level of customer service (i.e. redesign of the City Hall lobby/bathrooms, acquisition of software, new
phone system).
Proprietary:
Enterprise Funds
(#410/412) Water and Sewer Utility Fund
MAJOR/accrual basis
This fund was established to account for the provision of water and sewer services to the residents
of the City.
(#420) Development Services Fund
MAJOR/accrual basis
This fund was established in 2003 to account for plans, inspections and related customer service
as an enterprise fund.
(#411) Stormwater Utility Fund
MAJOR/accrual basis
This fund was established to account for the stormwater management department as an
enterprise fund.
Fiduciary:
Pension Plan Trust Fund
accrual basis
This fund accounts for the contributions to the defined benefit plan. Because this fund accounts
for the resources held for the benefit of parties outside the government it is not included in the
budget document.
26 53
Budget Process
Annual budgets are adopted on a basis consistent with generally accepted accounting principles for
all funds. The budget is established through the following procedures:
•In January and February, the City Manager and department directors begin preliminary budget
discussions regarding the next fiscal year. Directors submit budget requests in early spring
followed by the refinement and balancing process.
•About March of each year, the budget calendar is presented by staff and approved by the City
Commission.
•In the spring, budget meetings/workshops are convened which may include department
directors, support staff, City Manager, Finance Director, Budget Analyst, Mayor and
Commission. From those in-house workshops, the Proposed Budget is prepared.
•On or before July 1 of each year, the City Manager submits the Proposed Budget to the
Commission for consideration.
•The City Commission may hold informal budget workshops which the public is invited to attend.
•In July, the City Commission establishes the tentative millage rate (DR 420) which becomes
the millage ‘ceiling’ when approving the annual millage rate and budget in September.
•Also established at this meeting is the rolled-back rate calculation, the date, time and place of
the first Public Hearing. Once these determinations have been made, they are communicated
via the DR 420 to the Seminole County Property Appraiser, the Seminole County Tax Collector
and the Department of Revenue. This information is advertised via the Notice of Proposed
Property Taxes (TRIM Notice) which is mailed to property owners by the Seminole County
Property Appraiser.
•Two to five days prior to the second public hearing the notice of the final budget hearing and
budget summary is advertised in a newspaper of general paid circulation.
•On or before September 30 of each year, after two public hearings, the Commission adopts
the budget and establishes the ad valorem tax millage rates.
•The TRIM (Truth in Millage) compliance package is submitted to the Department of Revenue.
•The budget may be formally amended by the Commission at any time.
Proposed:
Date Function
February 26 Commission establishes FY 2025 Budget Calendar
by July 1 Transmission of Proposed 2025 Budget - budget placed
on Shared Drive and Website
Tentative:
by July 1 Property Appraiser submits DR 420 Certification of Value
July 15 Budget Workshop
July 15 Commission establishes millage cap (DR 420 tentative
millage rates via Resolution)
August 4 Deadline to Notice Property Appraiser of:
Proposed Millage Rate / Rolled-back Rate / Date, Time,
Place of Public Hearing
(Must be sent within 35 days of certification of value)
August 24 Deadline for Property Appraiser to send TRIM Notice to
property owners
(Considered notification of Tentative public hearing; must
be mailed by PA within 55 days of value certification)
27 54
September 9 Public Hearing (Tentative)
Tentative millage and budget hearing (Resolutions)
(Must be within 80 days of value certification but not
earlier than 65 days after certification)
Final/Adopted:
September 19 Advertisement publication date (Thursday for Seminole
Extra) for final millage and budget hearing
(Final public hearing must be within 15 days of the
tentative public hearing)
September 23 Public Hearing (Final)
Final millage and budget hearing - Adoption of final
millage and budget must be done separately and in that
order (Resolutions)
(Hearing must be held not less than 2 days or more than
5 days after advertisement is published)
by
September 26
Resolution to Property Appraiser
Resolution to Tax Collector
(Must be submitted within 3 days after adoption of final
millage rate)
by
October 23
Mail TRIM package to Property Tax Administration
Program Department of Revenue (Must be submitted
within 30 days of final adoption)
Budget Transfers and Amendments
•The legal level of budgetary control is at the department level.
•The City Manager is authorized to transfer budgeted amounts between accounts within a
department.
•The budget is an annual one, as such, unexpended appropriations for these funds lapse at the
end of each fiscal year.
•Increases to the budget are accomplished by resolution duly adopted by the Commission.
There may be two amendments to the budget each fiscal year – one at approximately mid-
year and one within 60 days of the fiscal year-end.
28 55
Budget, Financial and Management Guidelines
General
•An independent audit will be performed annually. The City administration will promptly
evaluate the audit management letter, if necessary, to determine the necessary steps to
implement the audit recommendations.
•Financial records to be maintained on a basis consistent with Generally Accepted Accounting
Principles (GAAP) and the Government Accounting Standards Board (GASB).
•The City will strive to maintain a fund balance in the General and Enterprise funds of 25% of
personnel services and operating expenditures which serves to protect against the need to
reduce service levels or raise taxes and fees due to temporary revenue shortages or
unpredicted spikes in expenditures.
•The City will strive to ensure that personal and operating costs do not exceed recurring
revenues; that is, recurring expenses will not be funded with non-recurring revenue.
•It will be the City’s highest priority to maintain current service levels for all essential services.
•Employee positions are fully funded.
Revenues
•The City will strive to maintain diversified revenues for the sake of fiscal stability and to most
equitably distribute the cost of services.
•The City will set user-fees for all enterprise funds at a level that fully supports the total direct
and indirect cost of the activity.
•A portion of the cost of non-enterprise activities may be considered for subsidy provided that
such action is consistent with the interests of the City and with all legal requirements.
•The use of one-time revenues to fund ongoing expenditures is discouraged.
Budget
•The City will abide by a structured budget process and comply with the “Truth in Millage” state
statute which regulates taxing authorities in the millage assessment process.
•Budgets are considered balanced when revenues and appropriations from the fund (if
applicable) equal expenditures and appropriations to the fund (if applicable).
•Recurring revenues should be sufficient to pay for all recurring costs thus avoiding the use of
non-recurring revenues and fund balances to fund such costs.
•The City will adhere to all Federal, State, and local legal requirements related to the operating
budget.
•The City will maintain a budgetary control system to ensure budgetary compliance.
•All fund balances will be presented in the annual budget.
•The City will attempt to avoid layoffs of permanent employees in order to balance the budget.
Purchasing
•The City Manager is authorized to purchase or to contract for all commodities and services
which do not exceed $50,000; those in excess require written bids and Commission approval.
•Regarding bids, the City of Winter Springs intends to secure a source of supply for item(s) or
services(s) at the lowest price; early and satisfactory manufacture; and prompt, convenient
service and shipment.
•Purchase orders over $5,000 must be approved by the City Manager.
•Purchases for commodities and services over $2,500 require three quotes unless a sole source
vendor is being utilized or the City is piggy-backing off another governmental agency.
29 56
Investments and Cash Management
•Cash and investments are managed in accordance with the City's investment policy while
providing for liquidity to meet the City's needs in a sound and prudent manner.
•The City administers a cash management and investment program that seeks to maximize, in
order of priority, the preservation of funds, liquidity, and interest earnings over its cash and
investments.
•The City will collect revenues aggressively, including past-due bills and may utilize a collection
agency to accomplish this.
Capital Assets
•The budget will provide for the maintenance and replacement of capital assets which are
defined as expenditures which equal or exceed $5,000.
•The City has a five-year Capital Improvements Plan (CIP) which it annually reviews and
updates to ensure that all necessary capital improvements are being incorporated. This plan
is a multi-year prioritized schedule of capital improvements (which equal or exceed $50,000)
by intended year of purchase or commencement, the amount of expenditure per year, method
of financing and annual operating costs.
•Assets will be inventoried annually. Assessment as to the condition of all major capital assets
is routinely evaluated by the respective departments.
•When appropriate, surplus and obsolete property will be disposed of at public auction.
Debt Management
•There are no limitations placed on the amount of debt the City may issue either by the City’s
charter, code of ordinances or State statute.
•The City shall manage debt issuance and obligations according to sound public fiscal
management principles so that the City is able to provide needed capital improvements and
maintain services at adopted levels of service (LOS).
•Debt service - managed to ensure that timely payment of principal and interest is made and
that bond covenants are met so as to maximize efficiency and creditworthiness.
•General obligation debt will not be used to finance the activities of enterprise funds.
•The term of any bonds shall not exceed the useful life of the expenditures being financed.
•Long-term debt will not be utilized to fund current and ongoing operations.
•For long-term debt, the City uses financial advisors independent of bond brokerage houses
and independent bond counsel to determine the best method of financing.
•The City will maintain an adequate debt service fund for each bond issue.
•See Debt Service section for a list of criteria for managing debt financing and selecting
revenues to finance public facilities.
Pension Plan
•Employees become plan participants on the first day of the month immediately following the
date six months after the first day of employment.
•The City will provide sufficient funding to the pension plan in order to ensure that the plan will
be able to fully meet its obligations to retired employees on a timely basis. Accordingly, the
City will retain independent actuarial advisors to provide the minimum annual required
contribution for both employer and employee.
•The Defined Benefit (DB) plan is closed to employees hired after October 1, 2011. DB
Employees have a required contribution rate of 5%. For employees hired after October 1,
2011, the City contributes 5% to a Defined Contribution (DC) plan with eligibility for an
additional 2.5% matching contribution.
30 57
GENERAL FUND
58
THIS PAGE INTENTIONALLY LEFT BLANK
59
GENERAL FUND FISCAL POLICY TESTS
OPERATING COVERAGE
Recurring Revenue $24,710,934
Total Expenditures $26,636,983
LESS (Non-Recurring):
Capital Expenditures ($1,839,240)
Community Development - 2050 Comprehensive Plan ($125,000)
Discretionary - UCF Incubator ($75,000)
Recurring Personnel and Operating Expenditures $24,597,743 ($24,597,743)
Effect on Fund Balance - OPERATING COVERAGE $113,191
CAPITAL COVERAGE
Non-recurring Revenue $0
LESS:
Capital Expenditures ($1,839,240)
Community Development - 2050 Comprehensive Plan ($125,000)
Discretionary - UCF Incubator ($75,000)
Effect on Fund Balance - CAPITAL COVERAGE ($2,039,240)
TOTAL EFFECT ON FUND BALANCE ($1,926,049)
FUND BALANCE
Projected Beginning Fund Balance $9,249,272
Appropriation TO (FROM) Fund Balance ($1,926,049)
Projected Ending Fund Balance $7,323,223
Ending Fund Balance Designations:
90-day / 25% Operating Reserve $6,149,436
Economic Development/Capital $1,173,787
Projected Total Ending Fund Balance $7,323,223
31
60
GENERAL FUND
Sources and Applications by Classification
UNAUDITED Original
Actuals Budget Budget
Source FY 23 FY 24 FY 25
Ad Valorem Tax $7,391,163 31.7%$8,036,609 33.3%$9,420,926 35.4%
Utility Tax $3,870,706 16.6%$3,810,500 15.8%$3,849,900 14.5%
Intergovernment - Half-Cent $3,108,945 13.3%$3,200,000 13.3%$3,096,000 11.6%
Franchise Fee $2,787,401 11.9%$2,772,432 11.5%$2,917,296 11.0%
Intergovernment - Rev Sharing $1,937,830 8.3%$1,900,000 7.9%$2,000,000 7.5%
Communication Service Tax $1,426,316 6.1%$1,450,000 6.0%$1,480,000 5.6%
Interfund Transfers In $764,064 3.3%$759,168 3.1%$737,008 2.8%
Charges for Service $564,464 2.4%$512,522 2.1%$568,954 2.1%
Miscellaneous $1,174,233 5.0%$509,391 2.1%$406,000 1.5%
Fines & Forfeitures $96,796 0.4%$107,976 0.4%$99,600 0.4%
Other Taxes $164,766 0.7%$90,000 0.4%$90,000 0.3%
Licenses & Permits $34,190 0.1%$19,541 0.1%$23,200 0.1%
Intergovernment - Other $22,390 0.1%$24,500 0.1%$22,050 0.1%
Approp from Fund $0 0.0%$944,483 3.9%$1,926,049 7.2%
Total Sources $23,343,264 100.0%$24,137,122 100.0%$26,636,983 100.0%
UNAUDITED Original
Actuals Budget Budget
Application FY 23 FY 24 FY 25
Personnel $12,118,132 51.9%$14,876,575 61.6%$15,057,514 56.5%
Other Operating $1,315,213 5.6%$1,701,400 7.0%$2,481,542 9.3%
Repair and Maintenance $1,348,820 5.8%$2,053,791 8.5%$2,086,595 7.8%
Capital Outlay $1,016,897 4.4%$924,200 3.8%$1,839,240 6.9%
Services $777,883 3.3%$1,274,925 5.3%$1,586,128 6.0%
Interfund Transfers Out $4,077,000 17.5%$1,290,000 5.3%$1,215,000 4.6%
Supplies $527,635 2.3%$754,976 3.1%$1,018,229 3.8%
Utilities $893,632 3.8%$914,925 3.8%$1,001,739 3.8%
Fuel $263,874 1.1%$264,330 1.1%$275,996 1.0%
Grants & Aids $56,200 0.2%$82,000 0.3%$75,000 0.3%
Approp to Fund $947,978 4.1%$0 0.0%$0 0.0%
Total Applications $23,343,264 100.0%$24,137,122 100.0%$26,636,983 100.0%
% of
Total
% of
Total
% of
Total
% of
Total
% of
Total
% of
Total
32
61
GENERAL FUND
Sources and Applications by Function
UNAUDITED Original
Actuals Budget Budget
Source FY 23 FY 24 FY 25
Non-Department $21,904,562 93.8%$21,900,092 90.7%$23,384,360 87.8%
Finance $764,064 3.3%$751,268 3.1%$737,008 2.8%
Parks & Recreation $296,177 1.3%$265,270 1.1%$314,294 1.2%
Police $105,266 0.5%$107,976 0.4%$99,600 0.4%
Public Works $135,882 0.6%$99,492 0.4%$99,492 0.4%
Community Development $39,524 0.2%$32,041 0.1%$38,200 0.1%
Executive & Legislative $27,290 0.1%$36,500 0.2%$37,980 0.1%
Information & General Services $70,499 0.3%$0 0.0%$0 0.0%
Approp from Fund $0 0.0%$944,483 3.9%$1,926,049 7.2%
Total Sources $23,343,264 100.0%$24,137,122 100.0%$26,636,983 92.8%
UNAUDITED Original
Actuals Budget Budget
Application FY 23 FY 24 FY 25
Police $7,828,399 33.5%$9,092,479 37.7%$10,472,423 39.3%
Information & General Services $3,030,781 13.0%$3,614,216 15.0%$4,706,467 17.7%
Parks & Recreation $2,510,909 10.8%$3,503,140 14.5%$3,541,780 13.3%
Community Development $1,732,680 7.4%$2,625,074 10.9%$2,765,874 10.4%
Public Works $3,447,204 14.8%$1,483,882 6.1%$1,789,587 6.7%
Finance $1,421,474 6.1%$1,752,423 7.3%$1,763,715 6.6%
General Government $1,747,255 7.5%$1,238,299 5.1%$792,946 3.0%
Executive & Legislative $676,584 2.9%$827,609 3.4%$804,191 3.0%
Approp to Fund $947,978 4.1%$0 0.0%$0 0.0%
Total Applications $23,343,264 100.0%$24,137,122 100.0%$26,636,983 100.0%
% of
Total
% of
Total
% of
Total
% of
Total
% of
Total
% of
Total
33
62
GENERAL FUND - SOURCES
Revenues & Transfers - Non-Departmental
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
00 Non-Department
311000 Ad Valorem $6,628,699 $7,391,163 $8,036,609 $8,036,609 $9,420,926
Total Ad Valorem Tax $6,628,699 $7,391,163 $8,036,609 $8,036,609 $9,420,926
314100 Electricity Tax $2,984,285 $3,300,009 $3,275,000 $3,275,000 $3,200,000
314300 Water Utility Tax $454,571 $475,621 $454,000 $454,000 $560,000
314400 Gas Tax $53,380 $53,137 $55,500 $55,500 $56,900
314800 Propane $33,857 $41,939 $26,000 $26,000 $33,000
Total Utility Tax $3,526,093 $3,870,706 $3,810,500 $3,810,500 $3,849,900
315000 Communication Services $1,336,397 $1,426,316 $1,450,000 $1,450,000 $1,480,000
Total Communication Service Tax $1,336,397 $1,426,316 $1,450,000 $1,450,000 $1,480,000
323100 Electricity $2,325,261 $2,555,236 $2,550,000 $2,550,000 $2,700,000
323700 Solid Waste / Commercial $123,203 $129,918 $125,028 $125,028 $120,300
323710 Solid Waste / Residential $52,319 $52,568 $52,404 $52,404 $48,996
323400 Gas $44,580 $49,679 $45,000 $45,000 $48,000
Total Franchise Fee $2,545,363 $2,787,401 $2,772,432 $2,772,432 $2,917,296
331390 Federal Grant - Other Phys. Environ.$1,262 $0 $0 $0 $0
334390 State Grant - Other Phys. Environ.$99 $0 $0 $0 $0
335120 Revenue Sharing $1,873,827 $1,937,830 $1,900,000 $1,900,000 $2,000,000
335140 Mobile Home License Tax $9,855 $9,890 $9,500 $9,500 $9,550
335150 Alcoholic Beverage License $12,329 $12,500 $15,000 $15,000 $12,500
335180 Gov't Half Cent Sales Tax $3,073,018 $3,108,945 $3,200,000 $3,200,000 $3,096,000
Total Intergovernment $4,970,390 $5,069,165 $5,124,500 $5,124,500 $5,118,050
339000 Pymts fr Other Local in Lieu of Taxes $5,000 $5,000 $5,000 $5,000 $5,000
341300 Admin Svc Fees $98,898 $99,275 $98,760 $98,760 $102,188
343945 NSF $20 $0 $0 $0 $0
361100/361300 Investment (realized/unrealized)($74,711)$676,874 $300,000 $300,000 $175,000
362000 Misc Rents $0 $450 $0 $0 $0
362100 Cell Tower City Hall $99,781 $113,272 $93,405 $93,405 $104,000
362101 Cell Tower Shore Drive $118,685 $121,050 $93,486 $93,486 $104,000
364100 Auction Proceeds $0 $8,138 $0 $0 $0
369301 Settlement Insurance Proceeds $13,841 $127,791 $0 $0 $0
369900 Misc Revenue $246,657 $30,946 $0 $0 $0
369910 Motor Fuel Tax Rebate $14,957 $12,249 $17,500 $17,500 $18,000
Total Other $523,128 $1,195,045 $608,151 $608,151 $508,188
316000 Local Business $88,511 $164,766 $90,000 $90,000 $90,000
Other Taxes $88,511 $164,766 $90,000 $90,000 $90,000
381180 From Sewer Plant Replcmnt ARPA SRFL $7,900 $0 $7,900 $7,900 $0
381410 From Water Sewer Utility $4,071 $0 $0 $0 $0
Total Interfund Transfers In $11,971 $0 $7,900 $7,900 $0
Total Non-Departmental Sources $19,630,552 $21,904,562 $21,900,092 $21,900,092 $23,384,360
34
63
GENERAL FUND - SOURCES
Revenues & Transfers - Departmental
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
12 Executive & Legislative
341300 Admin Svc Fees $52,742 $27,290 $36,500 $36,500 $37,980
Total Ad Valorem Tax $52,742 $27,290 $36,500 $36,500 $37,980
13 Finance & Administrative Svcs
13 Finance
381410 From Water Sewer Utility $542,631 $764,064 $751,268 $751,268 $737,008
Total Utility Tax $542,631 $764,064 $751,268 $751,268 $737,008
15 Community Development
322010 Zoning $12,154 $18,055 $10,280 $10,280 $13,500
322020 Site Plan $2,500 $16,025 $7,261 $7,261 $8,300
322910 Arbor Permits $225 $0 $2,000 $2,000 $1,400
341301 Admin Svc Fees - County Impact $12,079 $5,444 $12,500 $12,500 $15,000
366000 Misc Private Donations $300 $0 $0 $0 $0
Total Community Development $27,258 $39,524 $32,041 $32,041 $38,200
16 Information Services
16 Information & General Services
347400 Community Events ($20)$0 $0 $0 $0
366000 Misc Private Donations $60,548 $70,499 $0 $80,980 $0
Total Information Services $60,528 $70,499 $0 $80,980 $0
21 Police
329500 Golf Cart Reg Fee $0 $110 $0 $0 $0
341300 Admin Svc Fees $282 $121 $0 $0 $0
342100 Law Enforcement $3,603 $0 $0 $0 $0
342102 Law Enforcement - Code $102 $275 $0 $0 $0
351500 Traffic $115,958 $96,396 $107,976 $107,976 $99,600
354200 Law Enforcement $1,300 $400 $0 $0 $0
369900 Misc Revenue $8,280 $7,964 $0 $0 $0
Total Police $129,525 $105,266 $107,976 $107,976 $99,600
41 Public Works
344910 ROW Maintenance $33,000 $99,492 $99,492 $99,492 $99,492
344930 Street Lighting $0 $36,390 $0 $0 $0
Total Public Works $33,000 $135,882 $99,492 $99,492 $99,492
72 Parks & Recreation
337700 Grant - Culture / Recreation $140,951 $0 $0 $0 $0
341300 Admin Svc Fees $975 $705 $0 $0 $0
347201 Civic Center $12,253 $14,386 $12,000 $12,000 $10,800
347202 Pavillion $60,869 $59,266 $45,000 $45,000 $57,000
347203 Fields $49,646 $47,679 $20,400 $20,400 $47,500
347204 Senior Ctr - Pool $13,550 $17,065 $12,500 $12,500 $13,000
347205 Senior Ctr - Annual $12,810 $14,480 $12,500 $12,500 $13,000
347208 Summer Camp $69,053 $66,805 $80,000 $80,000 $73,125
347209 Programs $18,729 $10,466 $10,000 $10,000 $10,000
347210 League $450 $0 $3,000 $3,000 $0
347211 Partnership League $69,292 $65,325 $69,870 $69,870 $69,869
347212 Pickleball $0 $0 $0 $0 $20,000
366000 Misc Private Donations $20,000 $0 $0 $0 $0
Total Parks & Recreation $468,578 $296,177 $265,270 $265,270 $314,294
Total Dep'tal Sources $1,314,262 $1,438,702 $1,292,547 $1,373,527 $1,326,574
TOTAL GENERAL FUND SOURCES $20,944,814 $23,343,264 $23,192,639 $23,273,619 $24,710,934
35
64
GENERAL FUND - APPLICATIONS
Expenditures & Transfers - Department Specific
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
DIV #DEPARTMENT / DIVISION Actual Actual Budget Budget Budget
Executive
1100 Executive - Commission $114,242 $124,991 $131,214 $179,214 $196,424
1200 Executive - City Manager $314,193 $365,742 $417,762 $417,762 $373,267
1210 Executive - City Clerk $162,214 $185,851 $278,633 $254,633 $234,500
$590,649 $676,584 $827,609 $851,609 $804,191
General Government
1400 General Gov't - Legal Services $278,537 $303,159 $269,320 $319,320 $305,800
1900 General Gov't - General $545,556 $1,444,096 $968,979 $918,979 $487,146
$824,093 $1,747,255 $1,238,299 $1,238,299 $792,946
Finance
1300 Finance - General $675,675 $769,857 $1,002,582 $1,028,082 $1,026,707
1360 Finance - Utility Billing & Cust Svc $542,407 $651,617 $749,841 $787,341 $737,008
$1,218,082 $1,421,474 $1,752,423 $1,815,423 $1,763,715
Information & General Services
1600 Information & General Services - General $987,403 $1,067,855 $1,640,964 $1,641,464 $1,986,081
1910 Information & General Services - City Hall $29,919 $19,467 $10,083 $8,583 $15,130
1315 Information & General Services - Human Resources $366,430 $351,931 $316,199 $321,662 $536,509
1925 Information & General Services - Risk Management $637,628 $880,839 $736,300 $736,300 $1,279,658
1935 Information & General Services - Facilities Maintenance $308,422 $386,688 $572,955 $567,492 $685,879
7415 Information & General Services - Marketing & Events $165,016 $324,001 $337,715 $419,695 $203,210
$2,494,818 $3,030,781 $3,614,216 $3,695,196 $4,706,467
Public Works
4100 Public Works - Administration $336,455 $173,571 $166,849 $170,863 $179,472
4110 Public Works - Roads and ROW Maint.$3,584,677 $3,001,491 $1,022,499 $1,003,485 $893,147
1940 Public Works - Fleet Maintenance $290,342 $272,142 $294,534 $309,534 $716,968
$4,211,474 $3,447,204 $1,483,882 $1,483,882 $1,789,587
Community Development
1500 Community Development - Administration $191,899 $88,967 $217,858 $217,858 $325,362
1510 Community Development - Long Range Planning $49,976 $138,370 $321,205 $321,205 $314,416
1520 Community Development - Urban Beautification $703,449 $1,036,136 $1,521,654 $1,509,654 $1,554,426
1530 Community Development - Streetlighting $414,853 $469,207 $564,357 $564,357 $571,670
$1,360,177 $1,732,680 $2,625,074 $2,613,074 $2,765,874
36
65
GENERAL FUND - APPLICATIONS
Expenditures & Transfers - Department Specific
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
NUMBER DEPARTMENT / DIVISION Actual Actual Budget Budget Budget
Police
2100 Police - Office of the Chief $6,714,385 $6,974,045 $8,032,342 $8,035,402 $9,441,268
2110 Police - Criminal Investigations $26,817 $58,134 $145,670 $143,570 $69,095
2120 Police - Community Services $12,075 $12,230 $16,435 $15,475 $20,635
2130 Police - Operations $251,606 $239,454 $301,832 $301,832 $407,407
2140 Police - Support Services $500,639 $493,601 $542,840 $542,840 $519,048
2150 Police - Code Enforcement $10,067 $50,935 $53,360 $53,360 $14,970
$7,515,589 $7,828,399 $9,092,479 $9,092,479 $10,472,423
Fire
2200 Fire - Operations $164,008 $0 $0 $0 $0
$164,008 $0 $0 $0 $0
P & R - Operations
7200 P & R - Administration $365,928 $188,755 $204,835 $204,835 $321,759
7220 P & R - Athletics - Partnerships $947 $1,864 $350 $350 $0
7230 P & R - Parks & Grounds $1,530,487 $1,782,775 $2,760,391 $2,754,391 $2,494,886
7240 P & R - Programs $57,285 $158,001 $155,936 $145,436 $203,794
7250 P & R - Seniors $333,479 $379,514 $381,628 $398,128 $463,841
7400 P & R - Community Events $0 $0 $0 $0 $57,500
$2,288,126 $2,510,909 $3,503,140 $3,503,140 $3,541,780
$20,667,016 $22,395,286 $24,137,122 $24,293,102 $26,636,983
FUND BALANCE - October 1 $9,042,979 $9,320,777 $10,467,193 $10,268,755 $9,249,272
Appropriation TO (FROM) Fund Balance $277,798 $947,978 ($944,483)($1,019,483)($1,926,049)
FUND BALANCE - September 30 $9,320,777 $10,268,755 $9,522,710 $9,249,272 $7,323,223
TOTAL GENERAL FUND APPLICATIONS
37
66
GENERAL FUND - EXECUTIVE & LEGISLATIVE OVERVIEW
All Divisions
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $523,961 $524,178 $615,408 $591,408 $592,316
Operating Expenses $66,688 $152,406 $181,201 $226,483 $176,875
Transfers $0 $0 $0 $0 $0
Capital Outlay $0 $0 $31,000 $33,718 $35,000
TOTAL EXPENDITURES $590,649 $676,584 $827,609 $851,609 $804,191
City Manager - 1200
City Manager 1 1 1 1
Administrative Assistant 1 1 1 1
Total 2 2 2 2
City Clerk - 1210
City Clerk 1 1 1 1
City Clerk Assistant 1 2 2 1
Total 2 3 3 2
TOTAL FULL-TIME PERSONNEL 4 5 5 4
Commission - Non-employee - 1100
Commissioners 5 5 5 5
Mayor 1 1 1 1
TOTAL 6 6 6 6
TOTAL NON-EMPLOYEE 6 6 6 6
38
67
GENERAL FUND - EXECUTIVE & LEGISLATIVE SUMMARY
All Divisions
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $296,733 $300,911 $377,968 $353,968 $399,772
510110 Base Wage - Mayor/Commission $70,060 $75,507 $74,400 $74,400 $74,400
510140 Overtime $2,580 $5,506 $11,019 $11,019 $7,000
520200 FICA $26,480 $26,828 $32,538 $32,538 $31,189
520220 Pension DB $81,167 $61,514 $0 $0 $0
520225 Pension DC $5,732 $9,006 $27,177 $27,177 $27,722
520230 Health Insurance $40,777 $43,032 $91,497 $91,497 $51,350
520240 Workers' Comp $432 $1,874 $809 $809 $883
Total Payroll $523,961 $524,178 $615,408 $591,408 $592,316
530310 Professional $4,587 $2,513 $11,200 $11,200 $11,200
530314 Consulting $1,103 $16,000 $0 $48,000 $48,000
530315 Pre/Post Employment $0 $72,062 $60,162 $60,162 $62
530341 Other Svcs - Contract / Admin $2,071 $1,023 $3,063 $4,063 $4,500
530411 Communication - Phone $6,840 $4,737 $7,800 $7,800 $7,260
545300 R&M Mach & Equip $0 $280 $0 $0 $0
550510 Office $3,740 $5,454 $1,325 $1,125 $1,425
550520 Operating $4,345 $6,398 $2,550 $2,550 $11,850
550525 Operating - Small Tools $0 $940 $100 $100 $0
550526 Operating - Software $0 $0 $14,000 $14,000 $0
555400 Travel & Per Diem $5,891 $5,011 $18,878 $18,878 $21,628
555420 Postage / Freight $402 $691 $758 $758 $808
555470 Printing / Binding $64 $130 $1,650 $1,650 $1,125
555480 Promotional / Advertising $15,408 $11,161 $22,190 $22,190 $17,990
555481 Promo - Employee Relations $0 $1,190 $3,500 $3,500 $3,000
555540 Dues/Reg/Pub $16,589 $17,466 $18,225 $18,225 $39,227
555550 Training $648 $1,150 $7,300 $4,782 $7,300
555551 Educational Incentive $0 $0 $1,500 $500 $1,500
580820 Grants/Aids - Econ Dev $5,000 $6,200 $7,000 $7,000 $0
Total Operating $66,688 $152,406 $181,201 $226,483 $176,875
560641 Mach & Equip - Vehicles $0 $0 $31,000 $33,718 $35,000
560642 Mach & Equip - Data Proc $0 $0 $0 $0 $0
Total Capital $0 $0 $31,000 $33,718 $35,000
TOTAL EXECUTIVE/LEGISLATIVE $590,649 $676,584 $827,609 $851,609 $804,191
39
68
Executive & Legislative 12
Commission 1100
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510110 Base Wage - Mayor/Commission $70,060 $75,507 $74,400 $74,400 $74,400
520200 FICA $5,527 $5,065 $5,692 $5,692 $5,692
520240 Workers' Comp $59 $276 $142 $142 $200
Total Payroll $75,646 $80,848 $80,234 $80,234 $80,292
530314 Consulting $1,103 $16,000 $0 $48,000 $48,000
530411 Communication - Phone $5,760 $3,920 $5,760 $5,760 $5,760
550520 Operating $555 $607 $1,450 $1,450 $9,850
555400 Travel & Per Diem $4,901 $1,956 $14,170 $14,170 $17,320
555470 Printing / Binding $64 $130 $1,650 $1,650 $1,125
555480 Promotional / Advertising $5,910 $392 $7,100 $7,100 $4,400
555540 Dues/Reg/Pub $15,303 $14,938 $13,850 $13,850 $29,677
580820 Grants/Aids - Economic Dev $5,000 $6,200 $7,000 $7,000 $0
Total Operating $38,596 $44,143 $50,980 $98,980 $116,132
Total Capital $0 $0 $0 $0 $0
TOTAL $114,242 $124,991 $131,214 $179,214 $196,424
40
69
Executive & Legislative 12
City Manager 1200
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $188,694 $181,008 $221,606 $221,606 $265,483
510140 Overtime $0 $2,347 $1,001 $1,001 $2,000
520200 FICA $12,247 $12,879 $14,112 $14,112 $15,222
520220 Pension DB $81,167 $61,514 $0 $0 $0
520225 Pension DC $146 $3,541 $16,696 $16,696 $19,912
520230 Health Insurance $22,081 $16,880 $57,880 $57,880 $20,000
520240 Workers' Comp $235 $1,387 $379 $379 $452
Total Payroll $304,570 $279,556 $311,674 $311,674 $323,069
530315 Pre/Post Employment $0 $72,062 $60,100 $60,100 $0
530411 Communication - Phone $1,080 $817 $1,080 $1,080 $540
550510 Office $3,516 $1,021 $1,000 $800 $1,100
550520 Operating $3,610 $5,791 $1,100 $1,100 $2,000
550525 Operating - Small Tools $0 $940 $100 $100 $0
555400 Travel & Per Diem $990 $2,341 $2,008 $2,008 $2,308
555420 Postage / Freight $1 $395 $300 $300 $350
555481 Promo - Employee Relations $0 $1,190 $3,500 $3,500 $3,000
555540 Dues/Reg/Pub $403 $1,329 $1,900 $1,900 $1,900
555550 Training $23 $300 $4,000 $1,482 $4,000
Total Operating $9,623 $86,186 $75,088 $72,370 $15,198
560641 Mach & Equip - Vehicles $0 $0 $31,000 $33,718 $35,000
Total Capital $0 $0 $31,000 $33,718 $35,000
TOTAL $314,193 $365,742 $417,762 $417,762 $373,267
41
70
Executive & Legislative 12
City Clerk 1210
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $108,039 $119,903 $156,362 $132,362 $134,289
510140 Overtime $2,580 $3,159 $10,018 $10,018 $5,000
520200 FICA $8,706 $8,884 $12,734 $12,734 $10,275
520225 Pension DC $5,586 $5,465 $10,481 $10,481 $7,810
520230 Health Insurance $18,696 $26,152 $33,617 $33,617 $31,350
520240 Workers' Comp $138 $211 $288 $288 $231
Total Payroll $143,745 $163,774 $223,500 $199,500 $188,955
530310 Professional $4,587 $2,513 $11,200 $11,200 $11,200
530315 Pre/Post Employment $0 $0 $62 $62 $62
530341 Other Svcs - Contract / Admin $2,071 $1,023 $3,063 $4,063 $4,500
530411 Communication - Phone $0 $0 $960 $960 $960
545300 R&M Mach & Equip $0 $280 $0 $0 $0
550510 Office $224 $4,433 $325 $325 $325
550520 Operating $180 $0 $0 $0 $0
550526 Operating - Software $0 $0 $14,000 $14,000 $0
555400 Travel & Per Diem $0 $714 $2,700 $2,700 $2,000
555420 Postage / Freight $401 $296 $458 $458 $458
555480 Promotional / Advertising $9,498 $10,769 $15,090 $15,090 $13,590
555540 Dues/Reg/Pub $883 $1,199 $2,475 $2,475 $7,650
555550 Training $625 $850 $3,300 $3,300 $3,300
555551 Educational Incentive $0 $0 $1,500 $500 $1,500
Total Operating $18,469 $22,077 $55,133 $55,133 $45,545
Total Capital $0 $0 $0 $0 $0
TOTAL $162,214 $185,851 $278,633 $254,633 $234,500
42
71
GENERAL FUND - GENERAL GOVERNMENT OVERVIEW
All Divisions
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $270,196 $981,913 $483,093 $483,093 $0
Operating Expenses ($726,104)($934,658)($534,794)($534,794)($422,054)
Transfers $1,280,001 $1,700,000 $1,290,000 $1,290,000 $1,215,000
Capital Outlay $0 $0 $0 $0 $0
TOTAL EXPENDITURES $824,093 $1,747,255 $1,238,299 $1,238,299 $792,946
43
72
GENERAL FUND - GENERAL GOVERNMENT SUMMARY
All Divisions
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
520220 Pension DB $270,196 $981,913 $483,093 $483,093 $0
Total Payroll $270,196 $981,913 $483,093 $483,093 $0
530311 Legal $275,272 $296,959 $262,320 $312,320 $298,800
530312 Financial $3,265 $6,200 $7,000 $7,000 $7,000
530314 Consulting $121,285 $18,712 $70,000 $20,000 $70,000
530340 Other Svcs $0 $2,259 $16,600 $16,600 $16,600
530341 Other Svcs - Contract / Admin ($1,190,150)($1,313,688)($1,309,165)($1,309,165)($1,309,165)
530343 Other Svcs - Banking $5,724 $4,600 $7,060 $7,060 $7,060
555440 Rent / Lease $600 $300 $600 $600 $600
580810 Grants/Aids - Other Gov'ts $7,900 $0 $0 $0 $0
580820 Grants/Aids - Private $50,000 $50,000 $75,000 $75,000 $75,000
599100 Contingency $0 $0 $335,791 $335,791 $412,051
Total Operating ($726,104)($934,658)($534,794)($534,794)($422,054)
591202 To 1999 Debt Service $1,280,001 $1,275,000 $1,290,000 $1,290,000 $1,215,000
591305 To Excellence in Customer Service $0 $365,000 $0 $0 $0
591410 To Water Sewer Utility $0 $40,000 $0 $0 $0
591411 To Stormwater $0 $20,000 $0 $0 $0
$1,280,001 $1,700,000 $1,290,000 $1,290,000 $1,215,000
Total Capital $0 $0 $0 $0 $0
TOTAL GENERAL GOVERNMENT $824,093 $1,747,255 $1,238,299 $1,238,299 $792,946
44
73
General Government 19
Legal Services 1400
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530311 Legal $275,272 $296,959 $262,320 $312,320 $298,800
530312 Financial $3,265 $6,200 $7,000 $7,000 $7,000
Total Operating $278,537 $303,159 $269,320 $319,320 $305,800
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $278,537 $303,159 $269,320 $319,320 $305,800
45
74
General Government 19
General Government 1900
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
520220 Pension DB $270,196 $981,913 $483,093 $483,093 $0
Total Payroll $270,196 $981,913 $483,093 $483,093 $0
530314 Consulting $121,285 $18,712 $70,000 $20,000 $70,000
530340 Other Svcs $0 $2,259 $16,600 $16,600 $16,600
530341 Other Svcs - Contract / Admin ($1,190,150)($1,313,688)($1,309,165)($1,309,165)($1,309,165)
530343 Other Svcs - Banking $5,724 $4,600 $7,060 $7,060 $7,060
555440 Rent / Lease $600 $300 $600 $600 $600
580810 Grants/Aids - Other Gov'ts $7,900 $0 $0 $0 $0
580820 Grants/Aids - Private $50,000 $50,000 $75,000 $75,000 $75,000
599100 Contingency (incl sick-leave buy-back)$0 $0 $335,791 $335,791 $412,051
Total Operating ($1,004,641)($1,237,817)($804,114)($854,114)($727,854)
591202 To 1999 Debt Service $1,280,001 $1,275,000 $1,290,000 $1,290,000 $1,215,000
591305 To Excellence in Customer Service $0 $365,000 $0 $0 $0
591410 To Water Sewer Utility $0 $40,000 $0 $0 $0
591411 To Stormwater $0 $20,000 $0 $0 $0
Total Transfers $1,280,001 $1,700,000 $1,290,000 $1,290,000 $1,215,000
Total Capital $0 $0 $0 $0 $0
TOTAL $545,556 $1,444,096 $968,979 $918,979 $487,146
46
75
GENERAL FUND - FINANCE OVERVIEW
All Divisions
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $971,747 $1,090,481 $1,477,337 $1,425,012 $1,488,804
Operating Expenses $246,335 $330,993 $275,086 $390,411 $274,911
Transfers $0 $0 $0 $0 $0
Capital Outlay $0 $0 $0 $0 $0
TOTAL EXPENDITURES $1,218,082 $1,421,474 $1,752,423 $1,815,423 $1,763,715
General - 1300
Finance Director 1 1 1 1
Finance Manager/Controller 1 1
Asst. Finance Director 1 1
Budget Manager 1 1 1 1
Procurement Manager 1 1 1
Accountant 2 2 3 2
Sr. Business Analyst 1
Business Analyst 2 2 2 1
Financial Analyst 1 1 1
AP Coordinator 1 1 1 1
Payroll Accountant 1
Total 9 10 11 10
Utility Billing - 1360
Utility Services Manager 1 1 1
Customer Service Supervisor 1 1 1 1
Billing Supervisor 1 1 1
Billing Specialist 1 1 1 2
Customer Service Rep 2 2 2 3
Total 6 6 6 6
TOTAL FULL-TIME PERSONNEL 15 16 17 16
Utility Billing - Part-Time - 1360
Customer Service Rep 4.35 2.90 2.90 2.19
Total 4.35 2.90 2.90 2.19
TOTAL PART-TIME PERSONNEL 4.35 2.90 2.90 2.19
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
47
76
GENERAL FUND - FINANCE SUMMARY
All Divisions
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $783,826 $867,468 $1,100,335 $1,048,010 $1,114,421
510140 Overtime $4,816 $12,026 $7,508 $7,508 $6,646
520200 FICA $60,730 $64,979 $84,559 $84,559 $75,709
520220 Pension DB $0 $7,393 $7,843 $7,843 $0
520225 Pension DC $31,381 $34,932 $67,009 $67,009 $77,173
520230 Health Insurance $89,695 $102,227 $208,182 $208,182 $212,950
520240 Workers' Comp $1,299 $1,456 $1,901 $1,901 $1,905
Total Payroll $971,747 $1,090,481 $1,477,337 $1,425,012 $1,488,804
530312 Financial $17,500 $17,500 $18,375 $18,375 $18,375
530314 Consulting $34,700 $3,550 $10,000 $33,625 $10,000
530315 Pre/Post Employment $1,707 $36,862 $1,570 $1,570 $1,570
530320 Accounting / Auditing $53,000 $20,000 $49,000 $124,000 $49,000
530340 Other Svcs $200 $516 $750 $750 $750
530341 Other Svcs - Contract / Admin $36,642 $149,718 $34,245 $50,945 $34,244
530342 Other Svcs - Maint / Licenses $5,091 $5,091 $24,255 $24,255 $24,256
530411 Communication - Phone $4,505 $170 $5,700 $6,050 $5,076
550510 Office $4,268 $4,361 $3,900 $4,170 $4,800
550520 Operating $1,967 $1,926 $1,100 $1,800 $2,000
550525 Operating - Small Tools $4,041 $523 $3,250 $4,630 $5,200
550527 Operating - Apparel $156 $283 $1,000 $1,000 $1,000
555400 Travel & Per Diem $0 $0 $2,250 $2,250 $2,250
555420 Postage / Freight $73,272 $81,249 $106,700 $104,000 $101,300
555480 Promotional / Advertising $6,044 $3,665 $1,901 $1,901 $4,000
555490 Not Otherwise Classified $7 $5 $0 $0 $0
555540 Dues/Reg/Pub $2,650 $950 $1,890 $1,890 $1,890
555550 Training $585 $4,624 $9,200 $9,200 $9,200
Total Operating $246,335 $330,993 $275,086 $390,411 $274,911
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL FINANCE $1,218,082 $1,421,474 $1,752,423 $1,815,423 $1,763,715
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
48
77
Finance 13
Finance - General 1300
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $458,197 $452,451 $686,104 $633,779 $692,445
510140 Overtime $3,363 $9,800 $5,000 $5,000 $3,646
520200 FICA $35,735 $33,981 $52,664 $52,664 $43,739
520220 Pension DB $0 $7,393 $7,843 $7,843 $0
520225 Pension DC $16,835 $15,118 $44,308 $44,308 $51,947
520230 Health Insurance $58,306 $50,038 $122,890 $122,890 $147,138
520240 Workers' Comp $572 $839 $1,188 $1,188 $1,182
Total Payroll $573,008 $569,620 $919,997 $867,672 $940,097
530312 Financial $17,500 $17,500 $18,375 $18,375 $18,375
530314 Consulting $34,700 $3,550 $10,000 $33,625 $10,000
530315 Pre/Post Employment $511 $36,625 $565 $565 $565
530320 Accounting / Auditing $26,500 $10,000 $24,500 $62,000 $24,500
530341 Other Svcs - Contract / Admin $8,016 $117,695 $7,501 $24,201 $7,500
530411 Communication - Phone $0 $170 $1,104 $1,454 $480
550510 Office $2,817 $2,483 $1,900 $2,170 $2,800
550520 Operating $269 $1,132 $350 $350 $2,000
550525 Operating - Small Tools $1,524 $523 $1,500 $880 $1,500
555400 Travel & Per Diem $0 $0 $2,200 $2,200 $2,200
555420 Postage / Freight $1,901 $2,100 $3,600 $3,600 $3,600
555480 Promotional / Advertising $6,044 $3,665 $1,900 $1,900 $4,000
555540 Dues/Reg/Pub $2,650 $950 $1,890 $1,890 $1,890
555550 Training $235 $3,844 $7,200 $7,200 $7,200
Total Operating $102,667 $200,237 $82,585 $160,410 $86,610
Total Capital $0 $0 $0 $0 $0
TOTAL $675,675 $769,857 $1,002,582 $1,028,082 $1,026,707
Human Resources and Risk Management Departments were redirected to the Information and General Services Department.
49
78
Finance 13
Utility Billing 1360
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $325,629 $415,017 $414,231 $414,231 $421,976
510140 Overtime $1,453 $2,226 $2,508 $2,508 $3,000
520200 FICA $24,995 $30,998 $31,895 $31,895 $31,970
520225 Pension DC $14,546 $19,814 $22,701 $22,701 $25,226
520230 Health Insurance $31,389 $52,189 $85,292 $85,292 $65,812
520240 Workers' Comp $727 $617 $713 $713 $723
Total Payroll $398,739 $520,861 $557,340 $557,340 $548,707
530315 Pre/Post Employment $1,196 $237 $1,005 $1,005 $1,005
530320 Accounting / Auditing $26,500 $10,000 $24,500 $62,000 $24,500
530340 Other Svcs $200 $516 $750 $750 $750
530341 Other Svcs - Contract / Admin $28,626 $32,023 $26,744 $26,744 $26,744
530342 Other Svcs - Maint / Licenses $5,091 $5,091 $24,255 $24,255 $24,256
530411 Communication - Phone $4,505 $0 $4,596 $4,596 $4,596
550510 Office $1,451 $1,878 $2,000 $2,000 $2,000
550520 Operating $1,698 $794 $750 $1,450 $0
550525 Operating - Small Tools $2,517 $0 $1,750 $3,750 $3,700
550527 Operating - Apparel $156 $283 $1,000 $1,000 $1,000
555400 Travel & Per Diem $0 $0 $50 $50 $50
555420 Postage / Freight $71,371 $79,149 $103,100 $100,400 $97,700
555480 Promotional / Advertising $0 $0 $1 $1 $0
555490 Not Otherwise Classified $7 $5 $0 $0 $0
555550 Training $350 $780 $2,000 $2,000 $2,000
Total Operating $143,668 $130,756 $192,501 $230,001 $188,301
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $542,407 $651,617 $749,841 $787,341 $737,008
50
79
GENERAL FUND - INFORMATION & GENERAL SERVICES OVERVIEW
All Divisions
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $912,596 $1,081,667 $1,318,070 $1,316,070 $1,469,170
Operating Expenses $1,510,339 $1,918,438 $2,147,146 $2,228,326 $3,034,797
Transfers $0 $0 $0 $0 $0
Capital Outlay $71,883 $30,676 $149,000 $150,800 $202,500
TOTAL EXPENDITURES $2,494,818 $3,030,781 $3,614,216 $3,695,196 $4,706,467
Information Services - 1600
Deputy City Manager 1 1 1
IT Manager 1 1 1 1
GIS Analyst 1 1 1 1
Application Specialist 2 2 3 2
Systems Admin 1
Total 5 5 6 5
Human Resources - 1315
Operations Director 1
HR Manager 1
HR Generalist/HR Specialist 1 1 2 2
Payroll/Benefits Coordinator 1 1 1
Total 2 2 3 4
Facilities Maintenance - 1935
Facilities Foreman 1 1 1 1
Building Service Coordinator 1 1 1
Maintenance Worker 2 2 3 3
Total 4 4 5 4
Marketing and Events - 7415
Public Information Officer 1 1
Marketing and Social Media Coord.1 1 1 1
Events Coordinator 1 1 1
Total 2 2 3 2
TOTAL FULL-TIME PERSONNEL 13 13 17 15
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
51
80
GENERAL FUND - INFORMATION AND GENERAL SERVICES SUMMARY
All Divisions
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $679,473 $821,101 $890,451 $890,451 $1,069,287
510140 Overtime $8,349 $25,424 $13,301 $13,301 $9,600
520200 FICA $52,380 $61,779 $68,510 $68,510 $77,092
520220 Pension DB $28,551 $22,179 $23,528 $23,528 $37,994
520225 Pension DC $34,087 $37,291 $63,047 $63,047 $69,615
520230 Health Insurance $105,441 $105,253 $240,466 $238,466 $188,562
520240 Workers' Comp $4,966 $8,640 $8,767 $8,767 $7,020
520250 Unemployment ($651)$0 $10,000 $10,000 $10,000
Total Payroll $912,596 $1,081,667 $1,318,070 $1,316,070 $1,469,170
530315 Pre/Post Employment $1,069 $5,771 $1,148 $1,148 $1,873
530341 Other Svcs - Contract / Admin $218,202 $234,167 $286,070 $321,770 $462,760
530342 Other Svcs - Maint / Licenses $310,737 $336,749 $611,331 $577,131 $697,974
530411 Communication - Phone $37,585 $45,990 $26,704 $30,017 $28,280
540430 Utilities $40,320 $46,149 $40,200 $40,200 $48,720
545100 R&M Buildings $9,648 $17,199 $30,000 $23,200 $0
545110 R&M Bldgs - City Hall $23,208 $36,458 $38,550 $38,550 $91,650
545270 R&M Infra - Grounds $14,856 $17,188 $18,350 $23,350 $26,832
545300 R&M Mach & Equip $0 $2,384 $34,850 $29,387 $52,800
545310 R&M M&E - Vehicles $2,168 $79 $4,950 $6,650 $5,750
550522 Operating - Tires / Filters $0 $423 $2,500 $2,500 $5,000
550510 Office $2,699 $2,714 $3,950 $2,900 $7,940
550520 Operating $19,213 $35,191 $72,312 $68,449 $33,536
550523 Operating - Janitorial $678 $3,613 $4,000 $4,000 $8,000
550525 Operating - Small Tools $30,666 $76,164 $103,760 $103,760 $142,050
550526 Operating - Software $198 $3,797 $1,600 $1,600 $1,600
550527 Operating - Apparel $3,520 $2,700 $8,720 $7,620 $8,265
552000 Fuel $4,828 $5,652 $5,500 $5,500 $5,700
555400 Travel & Per Diem $724 $834 $1,250 $1,250 $2,100
555420 Postage / Freight $32 $141 $100 $100 $400
555441 Rent / Lease - Copy Machine $6,217 $21,498 $19,908 $21,408 $21,648
555442 Rent / Lease - Equipment $0 $0 $3,000 $1,300 $5,000
555450 Insurance $625,056 $668,556 $706,300 $706,300 $1,239,658
555451 Insurance - Settlements $13,223 $212,283 $20,000 $20,000 $30,000
555470 Printing / Binding $0 $57 $1,755 $1,755 $1,555
555480 Promotional / Advertising $127,952 $121,556 $58,900 $131,880 $11,500
555481 Promo - Employee Relations $3,250 $6,589 $5,900 $5,100 $49,940
555540 Dues/Reg/Pub $2,751 $4,779 $7,651 $30,914 $16,366
555550 Training $11,539 $5,541 $27,887 $20,587 $27,900
555551 Educational Incentive $0 $4,216 $0 $0 $0
Total Operating $1,510,339 $1,918,438 $2,147,146 $2,228,326 $3,034,797
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $0 $0 $27,500
560641 Mach & Equip - Vehicles $0 $30,676 $25,000 $26,800 $50,000
560642 Mach & Equip - Data Proc $71,883 $0 $12,000 $12,000 $17,000
560650 Construction In Progress $0 $0 $112,000 $112,000 $108,000
Total Capital $71,883 $30,676 $149,000 $150,800 $202,500
TOTAL INFO SVCS $2,494,818 $3,030,781 $3,614,216 $3,695,196 $4,706,467
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
52
81
INFORMATION & GENERAL SERVICES 16
Human Resources 1315
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $238,668 $230,205 $172,239 $172,239 $294,346
510140 Overtime $1,209 $2,504 $0 $0 $800
520200 FICA $18,225 $16,790 $12,749 $12,749 $17,799
520220 Pension DB $19,034 $14,786 $15,685 $15,685 $18,997
520225 Pension DC $8,044 $7,449 $9,408 $9,408 $17,824
520230 Health Insurance $35,699 $23,608 $33,132 $33,132 $34,656
520240 Workers' Comp $298 $396 $297 $297 $502
Total Payroll $321,177 $295,738 $243,510 $243,510 $384,924
530315 Pre/Post Employment $224 $5,022 $125 $125 $375
530341 Other Svcs - Contract / Admin $15,572 $22,226 $22,450 $22,450 $53,060
530411 Communication - Phone $1,200 $655 $1,440 $2,240 $2,100
550510 Office $527 $2,128 $450 $900 $3,000
550520 Operating $3,986 $4,966 $3,200 $1,850 $7,240
550527 Operating - Apparel $799 $502 $3,500 $2,400 $1,040
555400 Travel & Per Diem $0 $0 $0 $0 $100
555420 Postage / Freight $22 $122 $50 $50 $200
555480 Promotional / Advertising $11,809 $8,476 $11,400 $3,400 $11,500
555481 Promo - Employee Relations $3,250 $6,589 $5,900 $5,100 $49,940
555540 Dues/Reg/Pub $470 $1,179 $2,257 $25,520 $2,970
555550 Training $7,394 $4,328 $21,917 $14,117 $20,060
Total Operating $45,253 $56,193 $72,689 $78,152 $151,585
Total Capital $0 $0 $0 $0 $0
TOTAL $366,430 $351,931 $316,199 $321,662 $536,509
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
53
82
INFORMATION & GENERAL SERVICES 16
IS General 1600
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $273,596 $307,115 $359,643 $359,643 $430,376
510140 Overtime $50 $218 $6,300 $5,300 $500
520200 FICA $20,825 $22,240 $27,787 $27,787 $32,929
520220 Pension DB $9,517 $7,393 $7,843 $7,843 $18,997
520225 Pension DC $17,630 $16,920 $25,692 $25,692 $28,028
520230 Health Insurance $43,298 $45,963 $88,251 $88,251 $82,518
520240 Workers' Comp $343 $522 $628 $628 $736
Total Payroll $365,259 $400,371 $516,144 $515,144 $594,084
530315 Pre/Post Employment $75 $150 $125 $125 $600
530341 Other Svcs - Contract / Admin $194,925 $203,531 $251,040 $286,740 $391,980
530342 Other Svcs - Maint / Licenses $308,517 $335,357 $609,948 $575,748 $695,704
530411 Communication - Phone $16,951 $27,015 $19,104 $19,104 $19,920
550510 Office $316 $521 $800 $800 $1,940
550520 Operating $1,856 $321 $0 $0 $0
550525 Operating - Small Tools $20,757 $69,063 $91,250 $91,250 $122,740
550526 Operating - Software $198 $3,797 $1,600 $1,600 $1,600
555400 Travel & Per Diem $724 $834 $1,250 $1,250 $2,000
555420 Postage / Freight $10 $19 $50 $50 $200
555441 Rent / Lease - Copy Machine $0 $21,498 $19,908 $21,408 $21,648
555470 Printing / Binding $0 $0 $25 $25 $25
555480 Promotional / Advertising $0 $388 $0 $0 $0
555540 Dues/Reg/Pub $1,787 $206 $200 $200 $2,700
555550 Training $4,145 $568 $5,520 $4,020 $5,940
555551 Educational Incentive $0 $4,216 $0 $0 $0
Total Operating $550,261 $667,484 $1,000,820 $1,002,320 $1,266,997
Total Transfers $0 $0 $0 $0 $0
560642 Mach & Equip - Data Proc $71,883 $0 $12,000 $12,000 $17,000
560650 Construction In Progress $0 $0 $112,000 $112,000 $108,000
Total Capital $71,883 $0 $124,000 $124,000 $125,000
TOTAL $987,403 $1,067,855 $1,640,964 $1,641,464 $1,986,081
54
83
INFORMATION & GENERAL SERVICES 16
IS City Hall 1910
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530342 Other Svcs - Maint / Licenses $2,220 $1,392 $1,383 $1,383 $2,270
530411 Communication - Phone $19,394 $17,868 $4,800 $4,800 $2,160
545110 R&M Bldgs - City Hall $0 $0 $1,000 $1,000 $3,000
550510 Office $1,856 $65 $2,700 $1,200 $3,000
550520 Operating $232 $142 $200 $200 $200
550525 Operating - Small Tools $0 $0 $0 $0 $4,500
555441 Rent / Lease - Copy Machine $6,217 $0 $0 $0 $0
Total Operating $29,919 $19,467 $10,083 $8,583 $15,130
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $29,919 $19,467 $10,083 $8,583 $15,130
55
84
INFORMATION & GENERAL SERVICES 16
Risk Management 1925
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
520250 Unemployment ($651)$0 $10,000 $10,000 $10,000
Total Payroll ($651)$0 $10,000 $10,000 $10,000
555450 Insurance $625,056 $668,556 $706,300 $706,300 $1,239,658
555451 Insurance - Settlements $13,223 $212,283 $20,000 $20,000 $30,000
Total Operating $638,279 $880,839 $726,300 $726,300 $1,269,658
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $637,628 $880,839 $736,300 $736,300 $1,279,658
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
56
85
INFORMATION & GENERAL SERVICES 16
Facilities Maintenance 1935
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $144,916 $142,849 $197,997 $197,997 $212,681
510140 Overtime $5,999 $15,732 $7,001 $7,001 $6,000
520200 FICA $11,545 $11,838 $15,688 $15,688 $16,274
520225 Pension DC $7,248 $7,428 $15,903 $15,903 $13,870
520230 Health Insurance $22,466 $17,887 $86,522 $84,522 $58,465
520240 Workers' Comp $4,295 $5,731 $7,566 $7,566 $5,556
Total Payroll $196,469 $201,465 $330,677 $328,677 $312,846
530315 Pre/Post Employment $733 $512 $561 $561 $561
530341 Other Svcs - Contract / Admin $7,705 $8,410 $12,580 $12,580 $17,720
530411 Communication - Phone $0 $184 $880 $1,250 $560
540430 Utilities $40,320 $46,149 $40,200 $40,200 $48,720
545100 R&M Buildings $9,648 $17,199 $30,000 $23,200 $0
545110 R&M Bldgs - City Hall $23,208 $36,458 $37,550 $37,550 $88,650
545270 R&M Infra - Grounds $14,856 $17,188 $18,350 $23,350 $26,832
545300 R&M Mach & Equip $0 $2,384 $34,850 $29,387 $52,800
545310 R&M M&E - Vehicles $2,168 $79 $4,950 $6,650 $5,750
550520 Operating $367 $7,729 $10,752 $10,382 $11,890
550522 Operating - Tires / Filters $0 $423 $2,500 $2,500 $5,000
550523 Operating - Janitorial $678 $3,613 $4,000 $4,000 $8,000
550525 Operating - Small Tools $4,721 $6,404 $7,500 $7,500 $11,500
550527 Operating - Apparel $2,721 $2,163 $4,105 $4,105 $6,850
552000 Fuel $4,828 $5,652 $5,500 $5,500 $5,700
555442 Rent / Lease - Equipment $0 $0 $3,000 $1,300 $5,000
555550 Training $0 $0 $0 $2,000 $0
Total Operating $111,953 $154,547 $217,278 $212,015 $295,533
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $0 $0 $27,500
560641 Mach & Equip - Vehicles $0 $30,676 $25,000 $26,800 $50,000
Total Capital $0 $30,676 $25,000 $26,800 $77,500
TOTAL $308,422 $386,688 $572,955 $567,492 $685,879
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
57
86
INFORMATION & GENERAL SERVICES 16
Marketing & Events 7415
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $22,293 $140,932 $160,572 $160,572 $131,884
510140 Overtime $1,091 $6,970 $0 $1,000 $2,300
520200 FICA $1,785 $10,911 $12,286 $12,286 $10,090
520230 Health Insurance $3,978 $17,795 $32,561 $32,561 $12,923
520240 Workers' Comp $30 $1,991 $276 $276 $226
520225 Pension DC $1,165 $5,494 $12,044 $12,044 $9,893
Total Payroll $30,342 $184,093 $217,739 $218,739 $167,316
530315 Pre/Post Employment $37 $87 $337 $337 $337
530411 Communication - Phone $40 $268 $480 $2,623 $3,540
550520 Operating $12,772 $22,033 $58,160 $56,017 $14,206
550525 Operating - Small Tools $5,188 $697 $5,010 $5,010 $3,310
550527 Operating - Apparel $0 $35 $1,115 $1,115 $375
555470 Printing / Binding $0 $57 $1,730 $1,730 $1,530
555480 Promotional / Advertising $116,143 $112,692 $47,500 $128,480 $0
555540 Dues/Reg/Pub $494 $3,394 $5,194 $5,194 $10,696
555550 Training $0 $645 $450 $450 $1,900
Total Operating $134,674 $139,908 $119,976 $200,956 $35,894
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $165,016 $324,001 $337,715 $419,695 $203,210
The Human Resources, Risk Management and Facilities Maintenance divisions were redirected to the Information and General Services
Department. Marketing and Events was established as a new division in this department.
58
87
GENERAL FUND - PUBLIC WORKS OVERVIEW
All Divisions
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $834,486 $802,556 $1,255,068 $1,166,054 $1,343,788
Operating Expenses $225,119 $236,961 $228,814 $317,828 $315,599
Transfers $3,000,000 $2,377,000 $0 $0 $0
Capital Outlay $151,869 $30,687 $0 $0 $130,200
TOTAL EXPENDITURES $4,211,474 $3,447,204 $1,483,882 $1,483,882 $1,789,587
Administration - 4100
Public Works Superintendent 1 1 1 1
Public Works Supervisor 1 1 1
Total 2 2 2 1
Roads - 4110
Foreman 2 2 2 2
Maintenance Worker 6 10 10 8
Total 8 12 12 10
Fleet Maintenance - 1940
Fleet Manager 1
Lead / Fleet Supervisor 1 1 1 1
Mechanic 2 2 2 3
Total 3 3 3 5
TOTAL FULL-TIME PERSONNEL 13 17 17 16
59
88
PUBLIC WORKS SUMMARY
All Divisions
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $538,106 $519,402 $688,210 $647,210 $860,300
510140 Overtime $31,037 $19,883 $8,406 $8,406 $25,100
520200 FICA $44,037 $39,516 $53,308 $53,308 $65,683
520220 Pension DB $77,090 $64,655 $52,410 $52,410 $33,496
520225 Pension DC $11,718 $16,314 $38,830 $38,830 $53,265
520230 Health Insurance $111,210 $115,302 $365,860 $317,846 $250,765
520240 Workers' Comp $21,288 $27,484 $48,044 $48,044 $55,179
Total Payroll $834,486 $802,556 $1,255,068 $1,166,054 $1,343,788
530314 Consulting $0 $15,245 $0 $0 $0
530315 Pre/Post Employment $2,167 $924 $4,038 $4,038 $2,563
530341 Other Svcs - Contract / Admin $62,745 $71,057 $17,880 $58,880 $19,470
530342 Other Svcs - Maint / Licenses $22,351 $4,265 $9,420 $9,420 $8,750
530411 Communication - Phone $551 $403 $2,158 $2,158 $2,734
540430 Utilities $24,921 $26,482 $24,360 $24,360 $28,680
545100 R&M Buildings $5,533 $4,596 $4,980 $12,494 $4,980
545120 R&M Bldgs - Util / PW Compound $1,927 $1,364 $4,340 $19,340 $20,840
545270 R&M Infra - Grounds $15,983 $10,058 $23,500 $53,500 $24,000
545300 R&M Mach & Equip $6,739 $6,462 $9,325 $9,325 $15,250
545310 R&M M&E - Vehicles $9,375 $6,750 $10,725 $10,725 $12,850
550510 Office $313 $445 $900 $400 $900
550520 Operating $2,124 $5,221 $1,275 $1,275 $1,825
550522 Operating - Tires / Filters $4,299 $3,126 $6,410 $6,410 $8,750
550523 Operating - Janitorial $4,971 $1,618 $5,245 $4,245 $5,270
550525 Operating - Small Tools $4,184 $5,321 $6,950 $6,950 $53,650
550527 Operating - Apparel $8,391 $8,795 $15,324 $15,324 $17,194
552000 Fuel $47,082 $49,781 $53,420 $53,420 $53,179
555400 Travel & Per Diem $10 $48 $2,000 $1,000 $2,000
555420 Postage / Freight $28 $58 $200 $200 $200
555442 Rent / Lease - Equipment $931 $11,355 $14,164 $14,164 $20,314
555540 Dues/Reg/Pub $0 $0 $200 $200 $200
555550 Training $494 $3,587 $12,000 $10,000 $12,000
Total Operating $225,119 $236,961 $228,814 $317,828 $315,599
591120 To Transportation Improvement $2,000,000 $2,377,000 $0 $0 $0
591130 To Solid Waste $1,000,000 $0 $0 $0 $0
Total Transfers $3,000,000 $2,377,000 $0 $0 $0
560640 Machinery & Equipment $151,869 $30,687 $0 $0 $130,200
Total Capital $151,869 $30,687 $0 $0 $130,200
TOTAL PUBLIC WORKS $4,211,474 $3,447,204 $1,483,882 $1,483,882 $1,789,587
Facilities Maintenance Department was redirected to the Information and General Services Department.
60
89
PUBLIC WORKS 41
Administration 4100
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $180,979 $70,871 $58,802 $58,802 $79,045
510140 Overtime $5,626 $204 $8,406 $8,406 $1,500
520200 FICA $14,216 $5,239 $5,144 $5,144 $5,902
520220 Pension DB $9,654 $0 $0 $0 $14,556
520225 Pension DC $1,997 $2,585 $5,042 $5,042 $2,670
520230 Health Insurance $35,372 $8,866 $32,775 $32,775 $10,502
520240 Workers' Comp $3,117 $2,101 $2,288 $2,288 $2,174
Total Payroll $250,961 $89,866 $112,457 $112,457 $116,349
530314 Consulting $0 $15,245 $0 $0 $0
530315 Pre/Post Employment $0 $175 $200 $200 $200
530341 Other Svcs - Contract / Admin $0 $0 $2,880 $2,880 $4,470
530342 Other Svcs - Maint / Licenses $7,142 $1,659 $3,670 $3,670 $3,000
530411 Communication - Phone $551 $233 $144 $144 $720
540430 Utilities $20,312 $21,893 $19,560 $19,560 $23,400
545100 R&M Buildings $5,533 $4,596 $4,980 $12,494 $4,980
545300 R&M Mach & Equip $393 $200 $500 $500 $500
545310 R&M M&E - Vehicles $857 $723 $800 $800 $800
550510 Office $313 $445 $900 $400 $900
550520 Operating $1,621 $345 $400 $400 $400
550522 Operating - Tires / Filters $415 $220 $1,200 $1,200 $2,400
550523 Operating - Janitorial $1,179 $931 $3,900 $2,900 $3,900
550525 Operating - Small Tools $46 $169 $200 $200 $2,350
550527 Operating - Apparel $115 $0 $1,204 $1,204 $1,249
552000 Fuel $9,114 $3,891 $6,954 $6,954 $6,954
555400 Travel & Per Diem $10 $48 $2,000 $1,000 $2,000
555420 Postage / Freight $28 $58 $200 $200 $200
555540 Dues/Reg/Pub $0 $0 $200 $200 $200
555550 Training $375 $2,187 $4,500 $3,500 $4,500
Total Operating $48,004 $53,018 $54,392 $58,406 $63,123
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $37,490 $30,687 $0 $0 $0
Total Capital $37,490 $30,687 $0 $0 $0
TOTAL $336,455 $173,571 $166,849 $170,863 $179,472
61
90
PUBLIC WORKS 41
Roads & ROW Maintenance 4110
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $202,723 $285,569 $469,558 $428,558 $449,374
510140 Overtime $23,693 $18,355 $0 $0 $22,000
520200 FICA $17,440 $21,818 $35,933 $35,933 $34,386
520220 Pension DB $18,561 $27,466 $12,970 $12,970 $0
520225 Pension DC $7,358 $11,941 $31,682 $31,682 $31,356
520230 Health Insurance $48,516 $79,020 $301,144 $253,130 $173,386
520240 Workers' Comp $15,050 $20,911 $41,806 $41,806 $42,605
Total Payroll $333,341 $465,080 $893,093 $804,079 $753,107
530315 Pre/Post Employment $2,117 $749 $3,538 $3,538 $2,063
530341 Other Svcs - Contract / Admin $62,745 $71,057 $15,000 $56,000 $15,000
530411 Communication - Phone $0 $170 $2,014 $2,014 $2,014
545270 R&M Infra - Grounds $15,983 $10,058 $23,500 $53,500 $24,000
545300 R&M Mach & Equip $6,346 $3,881 $5,275 $5,275 $6,750
545310 R&M M&E - Vehicles $8,351 $5,684 $9,325 $9,325 $11,450
550520 Operating $503 $4,650 $500 $500 $1,000
550522 Operating - Tires / Filters $2,968 $2,906 $3,360 $3,360 $4,500
550523 Operating - Janitorial $3,095 $0 $575 $575 $600
550525 Operating - Small Tools $2,293 $3,057 $4,550 $4,550 $4,550
550527 Operating - Apparel $6,856 $6,824 $10,415 $10,415 $10,825
552000 Fuel $24,650 $37,620 $29,934 $29,934 $29,918
555442 Rent / Lease - Equipment $931 $11,355 $13,920 $13,920 $19,870
555550 Training $119 $1,400 $7,500 $6,500 $7,500
Total Operating $136,957 $159,411 $129,406 $199,406 $140,040
591120 To Transportation Improvement $2,000,000 $2,377,000 $0 $0 $0
591130 To Solid Waste $1,000,000 $0 $0 $0 $0
Total Transfers $3,000,000 $2,377,000 $0 $0 $0
560640 Machinery & Equipment $114,379 $0 $0 $0 $0
Total Capital $114,379 $0 $0 $0 $0
TOTAL $3,584,677 $3,001,491 $1,022,499 $1,003,485 $893,147
62
91
PUBLIC WORKS 41
Fleet Maintenance 1940
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $154,404 $162,962 $159,850 $159,850 $331,881
510140 Overtime $1,718 $1,324 $0 $0 $1,600
520200 FICA $12,381 $12,459 $12,231 $12,231 $25,395
520220 Pension DB $48,875 $37,189 $39,440 $39,440 $18,940
520225 Pension DC $2,363 $1,788 $2,106 $2,106 $19,239
520230 Health Insurance $27,322 $27,416 $31,941 $31,941 $66,877
520240 Workers' Comp $3,121 $4,472 $3,950 $3,950 $10,400
Total Payroll $250,184 $247,610 $249,518 $249,518 $474,332
530315 Pre/Post Employment $50 $0 $300 $300 $300
530342 Other Svcs - Maint / Licenses $15,209 $2,606 $5,750 $5,750 $5,750
540430 Utilities $4,609 $4,589 $4,800 $4,800 $5,280
545120 R&M Bldgs - Util / PW Compound $1,927 $1,364 $4,340 $19,340 $20,840
545300 R&M Mach & Equip $0 $2,381 $3,550 $3,550 $8,000
545310 R&M M&E - Vehicles $167 $343 $600 $600 $600
550520 Operating $0 $226 $375 $375 $425
550522 Operating - Tires / Filters $916 $0 $1,850 $1,850 $1,850
550523 Operating - Janitorial $697 $687 $770 $770 $770
550525 Operating - Small Tools $1,845 $2,095 $2,200 $2,200 $46,750
550527 Operating - Apparel $1,420 $1,971 $3,705 $3,705 $5,120
552000 Fuel $13,318 $8,270 $16,532 $16,532 $16,307
555442 Rent / Lease - Equipment $0 $0 $244 $244 $444
Total Operating $40,158 $24,532 $45,016 $60,016 $112,436
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $130,200
TOTAL $290,342 $272,142 $294,534 $309,534 $716,968
63
92
GENERAL FUND - COMMUNITY DEVELOPMENT OVERVIEW
All Divisions
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $395,083 $435,140 $996,325 $984,325 $810,014
Operating Expenses $965,094 $1,297,540 $1,526,749 $1,515,389 $1,832,860
Transfers $0 $0 $0 $0 $0
Capital Outlay $0 $0 $102,000 $113,360 $123,000
TOTAL EXPENDITURES $1,360,177 $1,732,680 $2,625,074 $2,613,074 $2,765,874
Administration & Planning - 1500
Community Development Director 1 1 1 1
Total 1 1 1 1
Planning - 1510
Planner 2 3 3 3
Total 2 3 3 3
Urban Beautification - 1520
Landscape Manager 1 1 1 1
Maintenance Worker 3 3 3 2
Irrigation Worker 1 1 1 1
Landscape Foreman 1
Mower 2 2 2
Total 7 7 7 5
TOTAL FULL-TIME PERSONNEL 10 11 11 9
64
93
COMMUNITY DEVELOPMENT SUMMARY
All Divisions
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $291,603 $330,265 $631,652 $619,652 $580,164
510140 Overtime $6,891 $7,801 $15,012 $15,012 $5,500
520200 FICA $22,501 $24,682 $48,949 $48,949 $43,637
520220 Pension DB $9,519 $4,929 $5,229 $5,229 $0
520225 Pension DC $12,929 $11,732 $45,383 $45,383 $40,223
520230 Health Insurance $46,580 $50,389 $238,886 $238,886 $131,556
520240 Workers' Comp $5,060 $5,342 $11,214 $11,214 $8,934
Total Payroll $395,083 $435,140 $996,325 $984,325 $810,014
530314 Consulting $29,390 $31,642 $80,000 $80,000 $222,500
530315 Pre/Post Employment $720 $486 $1,075 $1,075 $1,075
530341 Other Svcs - Contract / Admin ($19,752)($75,456)($85,755)($85,755)($92,887)
530342 Other Svcs - Maint / Licenses $1,386 $0 $1,079 $1,079 $1,728
530411 Communication - Phone $396 $68 $948 $948 $1,920
540430 Utilities $85,851 $124,650 $88,488 $88,488 $115,885
540434 Streetlights $414,853 $469,207 $564,357 $564,357 $571,670
545270 R&M Infra - Grounds $424,834 $708,181 $815,499 $788,139 $925,180
545300 R&M Mach & Equip $2,459 $4,172 $5,000 $5,000 $5,000
545310 R&M M&E - Vehicles $553 $5,116 $2,500 $18,500 $8,800
550510 Office $1,142 $1,092 $3,300 $3,300 $3,700
550520 Operating $143 $254 $360 $360 $480
550522 Operating - Tires / Filters $2,127 $948 $4,000 $4,000 $6,000
550525 Operating - Small Tools $6,020 $10,112 $10,000 $10,000 $11,950
550527 Operating - Apparel $1,056 $1,171 $5,225 $5,225 $6,850
552000 Fuel $9,217 $6,936 $8,838 $8,838 $9,269
555400 Travel & Per Diem $1,186 $26 $0 $0 $0
555420 Postage / Freight $17 $4,075 $0 $0 $0
555442 Rent / Lease - Equipment $35 $1,401 $4,500 $4,500 $4,500
555470 Printing / Binding $0 $1,128 $900 $900 $3,600
555480 Promotional / Advertising $1,258 $385 $3,000 $3,000 $4,000
555540 Dues/Reg/Pub $1,352 $1,916 $6,810 $6,810 $9,340
555550 Training $851 $30 $6,625 $6,625 $12,300
Total Operating $965,094 $1,297,540 $1,526,749 $1,515,389 $1,832,860
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $36,000 $59,483 $28,000
560641 Mach & Equip - Vehicles $0 $0 $66,000 $53,877 $95,000
Total Capital $0 $0 $102,000 $113,360 $123,000
TOTAL COMMUNITY DEVELOPMENT $1,360,177 $1,732,680 $2,625,074 $2,613,074 $2,765,874
65
94
COMMUNITY DEVELOPMENT
Administration 1500
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $128,889 $44,067 $93,150 $93,150 $71,930
510140 Overtime $213 $0 $0 $0 $0
520200 FICA $9,690 $3,313 $6,735 $6,735 $4,751
520220 Pension DB $3,173 $0 $0 $0 $0
520225 Pension DC $3,732 $76 $6,988 $6,988 $5,395
520230 Health Insurance $11,904 $2,242 $19,380 $19,380 $4,554
520240 Workers' Comp $153 $78 $854 $854 $123
Total Payroll $157,754 $49,776 $127,107 $127,107 $86,753
530314 Consulting $29,390 $31,642 $80,000 $80,000 $222,500
530315 Pre/Post Employment $483 $187 $400 $400 $400
530341 Other Svcs - Contract / Admin $0 $0 $216 $216 $864
530411 Communication - Phone $300 $0 $480 $480 $1,440
550510 Office $1,142 $1,092 $3,200 $3,200 $3,700
550525 Operating - Small Tools $0 $8 $0 $0 $0
552000 Fuel $178 $0 $0 $0 $305
555400 Travel & Per Diem $1,186 $0 $0 $0 $0
555420 Postage / Freight $17 $4,075 $0 $0 $0
555470 Printing / Binding $0 $1,128 $600 $600 $1,600
555480 Promotional / Advertising $807 $385 $1,000 $1,000 $2,000
555540 Dues/Reg/Pub $642 $674 $3,330 $3,330 $1,000
555550 Training $0 $0 $1,525 $1,525 $4,800
Total Operating $34,145 $39,191 $90,751 $90,751 $238,609
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $191,899 $88,967 $217,858 $217,858 $325,362
66
95
COMMUNITY DEVELOPMENT
Long-Range Planning 1510
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $37,810 $110,763 $234,668 $234,668 $220,314
520200 FICA $3,001 $8,406 $17,955 $17,955 $16,856
520225 Pension DC $2,076 $5,523 $17,601 $17,601 $16,525
520230 Health Insurance $5,538 $12,937 $42,200 $42,200 $44,004
520240 Workers' Comp $49 $186 $401 $401 $377
Total Payroll $48,474 $137,815 $312,825 $312,825 $298,076
555470 Printing / Binding $0 $0 $300 $300 $2,000
555480 Promotional / Advertising $451 $0 $2,000 $2,000 $2,000
555540 Dues/Reg/Pub $450 $525 $1,480 $1,480 $6,340
555550 Training $601 $30 $4,600 $4,600 $6,000
Total Operating $1,502 $555 $8,380 $8,380 $16,340
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $49,976 $138,370 $321,205 $321,205 $314,416
67
96
COMMUNITY DEVELOPMENT
Urban Beautification 1520
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $124,904 $175,435 $303,834 $291,834 $287,920
510140 Overtime $6,678 $7,801 $15,012 $15,012 $5,500
520200 FICA $9,810 $12,963 $24,259 $24,259 $22,030
520220 Pension DB $6,346 $4,929 $5,229 $5,229 $0
520225 Pension DC $7,121 $6,133 $20,794 $20,794 $18,303
520230 Health Insurance $29,138 $35,210 $177,306 $177,306 $82,998
520240 Workers' Comp $4,858 $5,078 $9,959 $9,959 $8,434
Total Payroll $188,855 $247,549 $556,393 $544,393 $425,185
530315 Pre/Post Employment $237 $299 $675 $675 $675
530341 Other Svcs - Contract / Admin ($19,752)($75,456)($85,971)($85,971)($93,751)
530342 Other Svcs - Maint / Licenses $1,386 $0 $1,079 $1,079 $1,728
530411 Communication - Phone $96 $68 $468 $468 $480
540430 Utilities $85,851 $124,650 $88,488 $88,488 $115,885
545270 R&M Infra - Grounds $424,834 $708,181 $815,499 $788,139 $925,180
545300 R&M Mach & Equip $2,459 $4,172 $5,000 $5,000 $5,000
545310 R&M M&E - Vehicles $553 $5,116 $2,500 $18,500 $8,800
550510 Office $0 $0 $100 $100 $0
550520 Operating $143 $254 $360 $360 $480
550522 Operating - Tires / Filters $2,127 $948 $4,000 $4,000 $6,000
550525 Operating - Small Tools $6,020 $10,104 $10,000 $10,000 $11,950
550527 Operating - Apparel $1,056 $1,171 $5,225 $5,225 $6,850
552000 Fuel $9,039 $6,936 $8,838 $8,838 $8,964
555400 Travel & Per Diem $0 $26 $0 $0 $0
555442 Rent / Lease - Equipment $35 $1,401 $4,500 $4,500 $4,500
555540 Dues/Reg/Pub $260 $717 $2,000 $2,000 $2,000
555550 Training $250 $0 $500 $500 $1,500
Total Operating $514,594 $788,587 $863,261 $851,901 $1,006,241
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $36,000 $59,483 $28,000
560641 Mach & Equip - Vehicles $0 $0 $66,000 $53,877 $95,000
Total Capital $0 $0 $102,000 $113,360 $123,000
TOTAL $703,449 $1,036,136 $1,521,654 $1,509,654 $1,554,426
68
97
COMMUNITY DEVELOPMENT
Streetlighting 1530
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
540434 Streetlights $414,853 $469,207 $564,357 $564,357 $571,670
Total Operating $414,853 $469,207 $564,357 $564,357 $571,670
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $414,853 $469,207 $564,357 $564,357 $571,670
69
98
GENERAL FUND - POLICE OVERVIEW
All Divisions
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $6,098,656 $5,926,779 $7,091,980 $7,091,980 $7,755,567
Operating Expenses $1,209,510 $1,206,237 $1,488,299 $1,488,299 $1,702,916
Transfers $0 $0 $0 $0 $0
Capital Outlay $207,423 $695,383 $512,200 $512,200 $1,013,940
TOTAL EXPENDITURES $7,515,589 $7,828,399 $9,092,479 $9,092,479 $10,472,423
Office of the Chief - 2100
Sworn:
Police Chief 1 1 1 1
Deputy Chief 1 1
Captain 2 3 3 2
Lieutenant 4 4 4 4
Sworn Officer 47 47 51 53
Total Sworn 55 55 59 61
Civilian:
Support Services Coord./Admin Asst.1 1 2 2
Code Enforcement Specialist 2 3 3 3
Records Clerk 2 2 2 2
Forensic Specialist 2 2 2 2
Crime Analyst 1 1 1 1
Total Civilian 8 9 10 10
Total 63 64 69 71
Support Services - 2140 (Dispatch)
Communications Operator 8
Communications Operator - Supervisor 1
Total 9 0 0 0
TOTAL FULL-TIME PERSONNEL 72 64 69 71
Support Services - Part-Time - 2140 (Dispatch)
Communications Operator 1.68
Total 1.68 0.00 0.00 0.00
TOTAL PART-TIME PERSONNEL 1.68 0.00 0.00 0.00
70
99
POLICE SUMMARY
All Divisions
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $3,537,846 $3,667,231 $3,964,727 $3,975,307 $4,709,976
510140 Overtime $149,804 $181,583 $185,000 $185,000 $180,000
510900 Reimbursements ($15,835)($127)$0 ($10,580)$0
520200 FICA $283,354 $283,203 $313,852 $313,852 $358,341
520220 Pension DB $1,556,751 $1,180,765 $1,281,342 $1,281,342 $1,427,878
520225 Pension DC $11,909 $8,018 $21,632 $21,632 $31,602
520230 Health Insurance $484,669 $483,214 $1,186,216 $1,186,216 $889,933
520240 Workers' Comp $90,158 $122,892 $139,211 $139,211 $157,837
Total Payroll $6,098,656 $5,926,779 $7,091,980 $7,091,980 $7,755,567
530315 Pre/Post Employment $9,904 $12,247 $10,988 $10,988 $16,753
530340 Other Svcs $2,750 $430 $3,000 $3,000 $3,000
530341 Other Svcs - Contract / Admin $466,080 $486,487 $496,780 $496,780 $488,280
530342 Other Svcs - Maint / Licenses $27,996 $20,218 $93,785 $94,585 $94,025
530411 Communication - Phone $52,879 $52,967 $72,108 $72,108 $87,694
540430 Utilities $46,615 $53,496 $51,720 $51,720 $57,000
545100 R&M Buildings $20,278 $29,579 $28,540 $32,540 $35,070
545300 R&M Mach & Equip $27,477 $22,912 $48,750 $44,750 $42,500
545310 R&M M&E - Vehicles $71,854 $71,657 $65,900 $65,900 $92,500
550510 Office $6,570 $9,011 $8,000 $8,000 $19,775
550520 Operating $37,687 $40,489 $45,920 $48,180 $53,805
550522 Operating - Tires / Filters $13,506 $15,378 $24,000 $24,000 $24,000
550523 Operating - Janitorial $3,523 $3,510 $4,495 $4,495 $4,250
550525 Operating - Small Tools $115,728 $62,167 $94,951 $94,951 $161,327
550526 Operating - Software $9,944 $3,241 $17,835 $17,835 $25,100
550527 Operating - Apparel $34,747 $91,757 $115,720 $115,720 $133,040
552000 Fuel $179,271 $165,712 $158,100 $158,100 $171,560
555400 Travel & Per Diem $6,046 $2,665 $9,950 $9,950 $9,000
555420 Postage / Freight $2,642 $2,079 $4,800 $4,800 $4,600
555441 Rent / Lease - Copy Machine $4,860 $0 $7,512 $7,512 $8,172
555442 Rent / Lease - Equipment $2,950 $0 $8,800 $6,700 $21,600
555470 Printing / Binding $3,758 $2,625 $4,950 $4,950 $4,600
555480 Promotional / Advertising $2,072 $2,517 $4,710 $3,750 $4,710
555481 Promo - Employee Relations $4,311 $4,595 $6,180 $6,180 $7,330
555482 Promo - Programs $5,348 $6,162 $5,025 $5,025 $5,875
555540 Dues/Reg/Pub $2,503 $2,529 $4,465 $4,465 $6,065
555550 Training $45,023 $33,793 $78,815 $78,815 $91,060
555551 Educational Incentive $3,188 $8,014 $12,500 $12,500 $30,225
Total Operating $1,209,510 $1,206,237 $1,488,299 $1,488,299 $1,702,916
Total Transfers $0 $0 $0 $0 $0
560622 Buildings - Improvements $5,300 $0 $50,000 $21,808 $95,000
560640 Machinery & Equipment $47,216 $13,725 $0 $0 $55,440
560641 Mach & Equip - Vehicles $154,907 $620,183 $412,200 $412,200 $863,500
560642 Mach & Equip - Data Proc $0 $61,475 $0 $0 $0
560650 Construction In Progress $0 $0 $50,000 $78,192 $0
Total Capital $207,423 $695,383 $512,200 $512,200 $1,013,940
TOTAL POLICE $7,515,589 $7,828,399 $9,092,479 $9,092,479 $10,472,423
71
100
POLICE 21
Office of the Chief 2100
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $3,540,134 $3,667,231 $3,964,727 $3,975,307 $4,709,976
510140 Overtime $149,874 $181,583 $185,000 $185,000 $180,000
510900 Reimbursements ($15,835)($127)$0 ($10,580)$0
520200 FICA $283,532 $283,203 $313,852 $313,852 $358,341
520220 Pension DB $1,556,751 $1,180,765 $1,281,342 $1,281,342 $1,427,878
520225 Pension DC $11,909 $8,018 $21,632 $21,632 $31,602
520230 Health Insurance $485,070 $483,214 $1,186,216 $1,186,216 $889,933
520240 Workers' Comp $90,132 $122,892 $139,211 $139,211 $157,837
Total Payroll $6,101,567 $5,926,779 $7,091,980 $7,091,980 $7,755,567
530315 Pre/Post Employment $9,904 $12,247 $10,988 $10,988 $16,753
530341 Other Svcs - Contract / Admin $8,080 $14,787 $10,980 $10,980 $38,280
530342 Other Svcs - Maint / Licenses $5,671 $13,106 $7,100 $7,100 $7,000
530411 Communication - Phone $14,832 $26,312 $32,520 $32,520 $47,278
540430 Utilities $46,615 $53,496 $51,720 $51,720 $57,000
545100 R&M Buildings $20,278 $29,579 $28,540 $32,540 $35,070
545300 R&M Mach & Equip $18,269 $14,720 $25,800 $21,800 $31,800
545310 R&M M&E - Vehicles $71,854 $71,657 $58,400 $58,400 $87,500
550510 Office $6,459 $8,050 $6,500 $6,500 $14,975
550520 Operating $5,675 $9,384 $8,360 $11,420 $8,700
550522 Operating - Tires / Filters $13,506 $15,378 $24,000 $24,000 $24,000
550523 Operating - Janitorial $3,523 $3,510 $4,495 $4,495 $4,250
550525 Operating - Small Tools $36,303 $3,971 $26,029 $26,029 $59,930
550526 Operating - Software $4,590 $1,501 $6,550 $6,550 $7,075
550527 Operating - Apparel ($790)$38,075 $65,890 $65,890 $60,720
552000 Fuel $179,271 $165,712 $158,100 $158,100 $171,560
555400 Travel & Per Diem $0 $74 $3,950 $3,950 $4,000
555420 Postage / Freight $430 $499 $900 $900 $600
555470 Printing / Binding $998 $1,164 $1,350 $1,350 $1,000
555481 Promo - Employee Relations $4,311 $4,595 $6,180 $6,180 $7,330
555540 Dues/Reg/Pub $2,503 $2,529 $4,465 $4,465 $6,065
555550 Training $3,320 $0 $5,045 $5,045 $6,090
555551 Educational Incentive $3,188 $8,014 $12,500 $12,500 $30,225
Total Operating $458,790 $498,360 $560,362 $563,422 $727,201
Total Transfers $0 $0 $0 $0 $0
560622 Buildings - Improvements $5,300 $0 $50,000 $21,808 $95,000
560640 Machinery & Equipment $47,216 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $101,512 $548,906 $280,000 $280,000 $863,500
560650 Construction In Progress $0 $0 $50,000 $78,192 $0
Total Capital $154,028 $548,906 $380,000 $380,000 $958,500
TOTAL $6,714,385 $6,974,045 $8,032,342 $8,035,402 $9,441,268
Special Operations Department was redirected to the Office of the Chief Department.
72
101
POLICE 21
Criminal Investigation 2110
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530342 Other Svcs - Maint / Licenses $4,534 $7,112 $9,735 $9,735 $10,075
530411 Communication - Phone $2,779 $3,448 $3,300 $3,300 $1,740
545300 R&M Mach & Equip $1,579 $4,848 $1,700 $1,700 $1,700
550510 Office $0 $961 $1,500 $1,500 $4,800
550520 Operating $7,793 $9,837 $6,435 $6,435 $7,330
550525 Operating - Small Tools $4,601 $4,476 $2,700 $2,700 $7,800
550527 Operating - Apparel $2,581 $1,912 $8,550 $8,550 $8,200
555420 Total Net Assets per ACFR $0 $0 $400 $400 $500
555442 Rent / Lease - Equipment $2,950 $0 $8,800 $6,700 $21,600
555550 Training $0 $995 $12,150 $12,150 $5,350
Total Operating $26,817 $33,589 $55,270 $53,170 $69,095
Total Transfers $0 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $24,545 $90,400 $90,400 $0
Total Capital $0 $24,545 $90,400 $90,400 $0
TOTAL $26,817 $58,134 $145,670 $143,570 $69,095
73
102
POLICE 21
Community Services 2120
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
550520 Operating $3,186 $3,195 $4,750 $4,750 $6,550
550525 Operating - Small Tools $0 $356 $700 $700 $2,600
555470 Printing / Binding $1,469 $0 $1,450 $1,450 $1,100
555480 Promotional / Advertising $2,072 $2,517 $4,510 $3,550 $4,510
555482 Promo - Programs $5,348 $6,162 $5,025 $5,025 $5,875
Total Operating $12,075 $12,230 $16,435 $15,475 $20,635
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $12,075 $12,230 $16,435 $15,475 $20,635
74
103
POLICE 21
Operations 2130
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530342 Other Svcs - Maint / Licenses $16,195 $0 $75,300 $76,100 $75,300
530411 Communication - Phone $2,586 $2,363 $3,600 $3,600 $4,500
545300 R&M Mach & Equip $2,741 $2,409 $20,200 $20,200 $7,900
545310 R&M M&E - Vehicles $0 $0 $7,500 $7,500 $5,000
550510 Office $111 $0 $0 $0 $0
550520 Operating $19,392 $17,633 $23,375 $22,575 $26,625
550525 Operating - Small Tools $74,211 $53,121 $62,572 $62,572 $87,097
550526 Operating - Software $4,954 $1,236 $3,835 $3,835 $8,425
550527 Operating - Apparel $31,637 $51,216 $38,750 $38,750 $56,320
555400 Travel & Per Diem $6,046 $2,591 $6,000 $6,000 $5,000
555470 Printing / Binding $938 $887 $1,400 $1,400 $1,000
555550 Training $39,400 $32,798 $59,300 $59,300 $74,800
Total Operating $198,211 $164,254 $301,832 $301,832 $351,967
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $13,725 $0 $0 $55,440
560641 Mach & Equip - Vehicles $53,395 $0 $0 $0 $0
560642 Mach & Equip - Data Proc $0 $61,475 $0 $0 $0
Total Capital $53,395 $75,200 $0 $0 $55,440
TOTAL $251,606 $239,454 $301,832 $301,832 $407,407
75
104
POLICE 21
Support Services 2140
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries ($2,288)$0 $0 $0 $0
510140 Overtime ($70)$0 $0 $0 $0
520200 FICA ($178)$0 $0 $0 $0
520230 Health Insurance ($401)$0 $0 $0 $0
520240 Workers' Comp $26 $0 $0 $0 $0
Total Payroll ($2,911)$0 $0 $0 $0
530341 Other Svcs - Contract / Admin $458,000 $471,700 $485,800 $485,800 $450,000
530342 Other Svcs - Maint / Licenses $1,596 $0 $1,650 $1,650 $1,650
530411 Communication - Phone $32,682 $20,844 $32,688 $32,688 $34,176
545300 R&M Mach & Equip $3,900 $0 $0 $0 $0
550520 Operating $1,641 $440 $3,000 $3,000 $4,600
550525 Operating - Small Tools $471 $100 $2,750 $2,750 $3,050
550526 Operating - Software $400 $504 $7,450 $7,450 $9,600
550527 Operating - Apparel $0 $13 $1,990 $1,990 $7,800
555441 Rent / Lease - Copy Machine $4,860 $0 $7,512 $7,512 $8,172
Total Operating $503,550 $493,601 $542,840 $542,840 $519,048
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $500,639 $493,601 $542,840 $542,840 $519,048
76
105
POLICE 21
Code Enforcement 2150
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
530340 Other Svcs $2,750 $430 $3,000 $3,000 $3,000
545300 R&M Mach & Equip $988 $935 $1,050 $1,050 $1,100
550525 Operating - Small Tools $142 $143 $200 $200 $850
550527 Operating - Apparel $1,319 $541 $540 $540 $0
555420 Postage / Freight $2,212 $1,580 $3,500 $3,500 $3,500
555470 Printing / Binding $353 $574 $750 $750 $1,500
555480 Promotional / Advertising $0 $0 $200 $200 $200
555550 Training $2,303 $0 $2,320 $2,320 $4,820
Total Operating $10,067 $4,203 $11,560 $11,560 $14,970
Total Transfers $0 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $46,732 $41,800 $41,800 $0
Total Capital $0 $46,732 $41,800 $41,800 $0
TOTAL $10,067 $50,935 $53,360 $53,360 $14,970
77
106
FIRE OVERVIEW
All Divisions
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Services $164,008 $0 $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 $164,008 $0 $0 $0 $0
On October 2, 2008, the City's fire department was consolidated with Seminole County. Firefighters were given the
option of remaining in the City's pension plan or changing to the Florida Retirement System (FRS). The County remits
funds for the active firefighters in their workforce per the FRS rate in effect for the given plan year. The contractually
obligated funding differential for those firefighters opting to remain in the City's plan is charged to this cost center as
well as the cost of paying down the unfunded pension liability for all retired firefighters. As of mid fiscal year 2022, no
City firefighters remain in with Seminole County.
78
107
FIRE SUMMARY
All Divisions
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
520220 Current & Past Service Pension Liab.$164,008 $0 $0 $0 $0
Total Payroll $164,008 $0 $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 $164,008 $0 $0 $0 $0
79
108
FIRE 22
Operations 2200
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
520220 Current & Past Service Pension Liab.$164,008 $0 $0 $0 $0
Total Payroll $164,008 $0 $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 $164,008 $0 $0 $0 $0
80
109
GENERAL FUND - PARKS & RECREATION OVERVIEW
All Divisions
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
EXPENDITURES Actual Actual Budget Budget Budget
Personnel Sevices $1,275,540 $1,275,418 $1,639,294 $1,639,294 $1,597,855
Operating Expenses $891,424 $975,340 $1,733,846 $1,710,062 $1,609,325
Transfers $0 $0 $0 $0 $0
Capital Outlay $121,162 $260,151 $130,000 $153,784 $334,600
TOTAL EXPENDITURES $2,288,126 $2,510,909 $3,503,140 $3,503,140 $3,541,780
Administration - 7200
Director 1 1 1 1
Assistant Director 1 1 1
Rec & Events Manager 1
Events Coordinator 1
Total 2 2 2 3
Parks and Grounds - 7230
Parks Manager 1 1 1 1
Athletics Coord/Parks & Rec Coord.1 1 1 1
Park Ranger 1 1 2 2
Maintenance Worker 6 7 8 6
Foreman - Parks & Rec 1
Mechanic 1
Total 9 10 12 12
Seniors - 7250
Senior Center Manager 1 1 1
Aquatics and Facilities Supervisor 1
Sr. Center Rec Specialist 2
Aquatics Specialist 1 1 1
Janitorial Maint Worker 1
Total 2 2 2 4
TOTAL FULL-TIME PERSONNEL 13 14 16 19
Parks and Grounds - Part Time - 7230
Park Ranger 6.41 6.41 6.41 8
Maintenance Worker 0.73 1.4 0.73
Irrigation Worker 1.43 1 1
Total 7.84 8.14 8.81 8.73
Seniors - Part Time - 7250
Guest Services Rep 1.46 1.46 1.46
Maintenance Worker/Janitor 0.73 0.73 1.48 0.73
Total 2.19 2.19 2.94 0.73
TOTAL PART-TIME PERSONNEL 10.03 10.33 11.75 9.46
81
110
PARKS & RECREATION SUMMARY
All Divisions
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $900,005 $963,054 $1,111,823 $1,111,823 $1,203,064
510140 Overtime $50,345 $51,879 $64,166 $64,166 $38,200
520200 FICA $74,268 $76,705 $89,985 $89,985 $88,063
520220 Pension DB $89,777 $51,108 $40,742 $40,742 $20,423
520225 Pension DC $29,217 $24,836 $61,708 $61,708 $60,821
520230 Health Insurance $109,263 $78,204 $237,077 $237,077 $152,729
520240 Workers' Comp $22,665 $29,632 $33,793 $33,793 $34,555
Total Payroll $1,275,540 $1,275,418 $1,639,294 $1,639,294 $1,597,855
530314 Consulting $0 $0 $150,000 $150,000 $0
530315 Pre/Post Employment $2,547 $2,775 $4,528 $4,528 $4,528
530341 Other Svcs - Contract / Admin $165,852 $173,632 $188,009 $188,009 $201,029
530342 Other Svcs - Maint / Licenses $7,896 $5,159 $9,787 $9,787 $10,518
530343 Other Svcs - Banking $5,023 $5,285 $5,300 $5,300 $5,500
530411 Communication - Phone $2,015 $2,588 $4,609 $6,712 $11,473
540430 Utilities $138,118 $173,648 $145,800 $145,800 $179,784
545100 R&M Buildings $82,800 $35,476 $98,752 $99,752 $87,925
545270 R&M Infra - Grounds $266,507 $277,221 $726,428 $689,144 $546,428
545300 R&M Mach & Equip $45,227 $79,923 $69,100 $84,600 $74,100
545310 R&M M&E - Vehicles $10,314 $11,765 $13,752 $19,149 $14,140
550510 Office $2,042 $1,590 $3,150 $3,150 $3,750
550520 Operating $15,315 $27,086 $38,187 $38,187 $91,505
550522 Operating - Tires / Filters $2,677 $4,239 $5,500 $5,500 $7,750
550523 Operating - Janitorial $21,912 $23,746 $32,833 $32,833 $35,533
550524 Operating - Chemicals $5,109 $4,348 $12,500 $12,500 $12,500
550525 Operating - Small Tools $37,465 $52,100 $56,895 $55,895 $82,185
550526 Operating - Software $0 $0 $0 $0 $1,500
550527 Operating - Apparel $5,881 $6,383 $11,934 $11,934 $12,974
552000 Fuel $40,721 $35,793 $38,472 $38,472 $36,288
555400 Travel & Per Diem $31 $246 $0 $0 $0
555420 Postage / Freight $43 $122 $100 $100 $120
555442 Rent / Lease - Equipment $9,322 $7,056 $10,000 $10,000 $10,000
555470 Printing / Binding $213 $269 $1,975 $325 $2,725
555480 Promotional / Advertising $640 $901 $740 $740 $73,990
555482 Promo - Programs $20,363 $41,749 $98,000 $90,000 $90,000
555490 Not Otherwise Classified $4 $20 $0 $0 $0
555540 Dues/Reg/Pub $1,982 $1,141 $1,685 $1,835 $2,400
555550 Training $1,405 $1,079 $5,810 $5,810 $10,680
Total Operating $891,424 $975,340 $1,733,846 $1,710,062 $1,609,325
Total Transfers $0 $0 $0 $0 $0
560620 Buildings $0 $0 $0 $0 $30,000
560631 Improvements $41,546 $26,669 $0 $0 $0
560640 Machinery & Equipment $72,140 $27,500 $0 $0 $173,700
560641 Mach & Equip - Vehicles $0 $128,964 $25,000 $82,504 $80,000
560642 Mach & Equip - Data Proc $0 $0 $5,000 $5,000 $0
560650 Construction In Progress $7,476 $77,018 $100,000 $66,280 $50,900
Total Capital $121,162 $260,151 $130,000 $153,784 $334,600
TOTAL PARKS & RECREATION $2,288,126 $2,510,909 $3,503,140 $3,503,140 $3,541,780
82
111
PARKS & RECREATION 72
Parks & Rec Administration 7200
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $273,100 $147,313 $151,201 $151,201 $261,075
510140 Overtime $9,106 $1,289 $0 $0 $5,200
520200 FICA $22,035 $11,091 $11,570 $11,570 $15,985
520220 Pension DB $9,517 $0 $0 $0 $0
520225 Pension DC $10,890 $9,157 $11,341 $11,341 $15,672
520230 Health Insurance $24,833 $8,095 $10,453 $10,453 $7,200
520240 Workers' Comp $5,374 $3,557 $2,963 $2,963 $452
Total Payroll $354,855 $180,502 $187,528 $187,528 $305,584
530343 Other Svcs - Banking $5,023 $5,285 $5,300 $5,300 $5,500
530411 Communication - Phone $1,202 $853 $720 $720 $2,640
545100 R&M Buildings $264 $176 $3,852 $3,852 $3,900
550510 Office $664 $399 $690 $690 $1,290
550520 Operating $187 $809 $420 $420 $300
550525 Operating - Small Tools $2,290 $12 $500 $500 $0
550526 Operating - Software $0 $0 $0 $0 $1,500
555400 Travel & Per Diem $31 $7 $0 $0 $0
555420 Postage / Freight $43 $122 $100 $100 $120
555470 Printing / Binding $213 $269 $225 $75 $475
555480 Promotional / Advertising $0 $29 $0 $0 $0
555540 Dues/Reg/Pub $1,156 $173 $200 $350 $150
555550 Training $0 $119 $300 $300 $300
Total Operating $11,073 $8,253 $12,307 $12,307 $16,175
Total Transfers $0 $0 $0 $0 $0
560642 Mach & Equip - Data Proc $0 $0 $5,000 $5,000 $0
Total Capital $0 $0 $5,000 $5,000 $0
TOTAL $365,928 $188,755 $204,835 $204,835 $321,759
83
112
PARKS & RECREATION 72
Athletic Partnerships 7220
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
Total Payroll $0 $0 $0 $0 $0
550525 Operating - Small Tools $947 $1,864 $350 $350 $0
Total Operating $947 $1,864 $350 $350 $0
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL $947 $1,864 $350 $350 $0
84
113
PARKS & RECREATION 72
Parks & Grounds 7230
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $491,646 $632,555 $801,833 $801,833 $752,290
510140 Overtime $38,907 $45,958 $50,000 $50,000 $30,000
520200 FICA $41,756 $51,342 $65,178 $65,178 $57,563
520220 Pension DB $64,042 $37,339 $26,130 $26,130 $0
520225 Pension DC $14,319 $11,993 $45,485 $45,485 $37,487
520230 Health Insurance $64,120 $60,480 $195,701 $195,701 $114,883
520240 Workers' Comp $14,010 $20,513 $24,795 $24,795 $26,893
Total Payroll $728,800 $860,180 $1,209,122 $1,209,122 $1,019,116
530314 Consulting $0 $0 $150,000 $150,000 $0
530315 Pre/Post Employment $1,818 $2,211 $2,619 $2,619 $2,619
530341 Other Svcs - Contract / Admin $149,811 $152,600 $180,236 $180,236 $188,225
530342 Other Svcs - Maint / Licenses $7,104 $4,301 $8,371 $8,371 $7,878
530411 Communication - Phone $333 $1,294 $2,197 $4,300 $7,141
540430 Utilities $68,634 $82,309 $69,480 $69,480 $86,784
545100 R&M Buildings $27,200 $17,434 $54,700 $54,700 $44,825
545270 R&M Infra - Grounds $266,397 $275,925 $720,928 $683,644 $540,428
545300 R&M Mach & Equip $28,655 $54,834 $44,100 $44,100 $40,600
545310 R&M M&E - Vehicles $10,314 $11,765 $13,752 $19,149 $14,140
550520 Operating $13,242 $18,166 $27,567 $27,567 $32,635
550522 Operating - Tires / Filters $2,677 $4,239 $5,500 $5,500 $7,750
550523 Operating - Janitorial $18,340 $19,504 $27,333 $27,333 $27,533
550524 Operating - Chemicals $2,302 $2,268 $6,000 $6,000 $6,000
550525 Operating - Small Tools $33,081 $42,319 $49,340 $49,340 $64,570
550527 Operating - Apparel $5,881 $6,012 $10,434 $10,434 $12,674
552000 Fuel $40,721 $35,793 $38,472 $38,472 $36,288
555442 Rent / Lease - Equipment $9,322 $7,056 $10,000 $10,000 $10,000
555480 Promotional / Advertising $0 $543 $0 $0 $0
555490 Not Otherwise Classified $4 $20 $0 $0 $0
555540 Dues/Reg/Pub $376 $489 $750 $750 $1,650
555550 Training $903 $380 $4,490 $4,490 $9,430
Total Operating $687,115 $739,462 $1,426,269 $1,396,485 $1,141,170
Total Transfers $0 $0 $0 $0 $0
560620 Buildings $0 $0 $0 $0 $30,000
560631 Improvements $41,546 $26,669 $0 $0 $0
560640 Machinery & Equipment $65,550 $27,500 $0 $0 $173,700
560641 Mach & Equip - Vehicles $0 $128,964 $25,000 $82,504 $80,000
560650 Construction In Progress $7,476 $0 $100,000 $66,280 $50,900
Total Capital $114,572 $183,133 $125,000 $148,784 $334,600
TOTAL $1,530,487 $1,782,775 $2,760,391 $2,754,391 $2,494,886
85
114
PARKS & RECREATION 72
Programs 7240
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $20,314 $35,767 $0 $0 $0
510140 Overtime $0 $1,068 $10,150 $10,150 $0
520200 FICA $1,554 $2,753 $778 $778 $0
520225 Pension DC $0 $0 $1,523 $1,523 $0
520240 Workers' Comp $539 $1,410 $0 $0 $0
Total Payroll $22,407 $40,998 $12,451 $12,451 $0
530315 Pre/Post Employment $614 $389 $1,572 $1,572 $1,572
530342 Other Svcs - Maint / Licenses $792 $858 $1,416 $1,416 $2,640
530411 Communication - Phone $0 $0 $912 $912 $912
540430 Utilities $9,603 $11,397 $10,320 $10,320 $11,160
545100 R&M Buildings $945 $3,144 $12,600 $12,600 $3,100
545270 R&M Infra - Grounds $0 $1,296 $2,500 $2,500 $3,000
545300 R&M Mach & Equip $374 $257 $5,000 $5,000 $5,000
550510 Office $88 $0 $600 $600 $600
550520 Operating $333 $4,277 $3,900 $3,900 $51,270
550523 Operating - Janitorial $876 $491 $1,500 $1,500 $3,000
550525 Operating - Small Tools $0 $2,688 $2,500 $1,500 $12,900
555470 Printing / Binding $0 $0 $1,500 $0 $2,000
555480 Promotional / Advertising $640 $329 $740 $740 $16,490
555482 Promo - Programs $20,363 $41,749 $98,000 $90,000 $90,000
555540 Dues/Reg/Pub $100 $129 $225 $225 $150
555550 Training $150 $0 $200 $200 $0
Total Operating $34,878 $67,004 $143,485 $132,985 $203,794
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $0 $49,999 $0 $0 $0
Total Capital $0 $49,999 $0 $0 $0
TOTAL $57,285 $158,001 $155,936 $145,436 $203,794
The Program division was redirected to a new Marketing and Events division in Information and General Services Department.
86
115
PARKS & RECREATION 72
Seniors 7250
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $114,945 $147,419 $158,789 $158,789 $189,699
510140 Overtime $2,332 $3,564 $4,016 $4,016 $3,000
520200 FICA $8,923 $11,519 $12,459 $12,459 $14,515
520230 Health Insurance $20,310 $9,629 $30,923 $30,923 $30,646
520240 Workers' Comp $2,742 $4,152 $6,035 $6,035 $7,210
520220 Pension DB $16,218 $13,769 $14,612 $14,612 $20,423
520225 Pension DC $4,008 $3,686 $3,359 $3,359 $7,662
Total Payroll $169,478 $193,738 $230,193 $230,193 $273,155
530315 Pre/Post Employment $115 $175 $337 $337 $337
530341 Other Svcs - Contract / Admin $16,041 $21,032 $7,773 $7,773 $12,804
530411 Communication - Phone $480 $441 $780 $780 $780
540430 Utilities $59,881 $79,942 $66,000 $66,000 $81,840
545100 R&M Buildings $54,391 $14,722 $27,600 $28,600 $36,100
545270 R&M Infra - Grounds $110 $0 $3,000 $3,000 $3,000
545300 R&M Mach & Equip $16,198 $24,832 $20,000 $35,500 $28,500
550510 Office $1,290 $1,191 $1,860 $1,860 $1,860
550520 Operating $1,553 $3,834 $6,300 $6,300 $7,300
550523 Operating - Janitorial $2,696 $3,751 $4,000 $4,000 $5,000
550524 Operating - Chemicals $2,807 $2,080 $6,500 $6,500 $6,500
550525 Operating - Small Tools $1,147 $5,217 $4,205 $4,205 $4,715
550527 Operating - Apparel $0 $371 $1,500 $1,500 $300
555400 Total Net Assets per ACFR $0 $239 $0 $0 $0
555470 Printing / Binding $0 $0 $250 $250 $250
555540 Dues/Reg/Pub $350 $350 $510 $510 $450
555550 Training $352 $580 $820 $820 $950
Total Operating $157,411 $158,757 $151,435 $167,935 $190,686
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $6,590 $0 $0 $0 $0
560650 Construction In Progress $0 $27,019 $0 $0 $0
Total Capital $6,590 $27,019 $0 $0 $0
TOTAL $333,479 $379,514 $381,628 $398,128 $463,841
87
116
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117
GOVERNMENTAL FUNDS
(Exclusive of General Fund)
118
THIS PAGE INTENTIONALLY LEFT BLANK
119
OTHER GOVERNMENTAL FUNDS - SUMMARY
Source/Application Category
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Actual Actual Budget Budget Budget
Sources
Revenues $7,170,821 $9,275,609 $15,100,835 $22,263,896 $6,974,783
Transfers In $4,280,001 $4,017,000 $1,290,000 $1,290,000 $1,215,000
Total Sources $11,450,822 $13,292,609 $16,390,835 $23,553,896 $8,189,783
Applications
Personnel Services $0 $0 $0 $0 $0
Operating Expenses $4,313,680 $5,599,349 $5,199,591 $5,128,377 $5,261,772
Debt $1,527,767 $1,292,721 $1,410,789 $1,410,212 $1,414,289
Transfers $7,900 $0 $7,900 $7,900 $0
Capital Outlay $1,810,183 $5,742,916 $20,181,400 $23,097,757 $9,751,224
Total Applications $7,659,530 $12,634,986 $26,799,680 $29,644,246 $16,427,285
88
120
GOVERNMENTAL FUNDS - SOURCES
EXCLUSIVE OF GENERAL FUND
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Actual Actual Budget Budget Budget
Special Revenue Funds
101 Police Education $8,348 $5,745 $4,150 $4,150 $5,260
102 Special Law Enf. Trust - Local ($734)$1,347 $600 $600 $370
103 Special Law Enf. Trust - Federal $28,065 $124,735 $3,500 $30,504 $1,900
120 Transportation Improvement $2,552,976 $3,108,100 $1,727,000 $627,000 $1,726,000
121 Infrastructure Surtax $2,832,727 $3,431,719 $3,580,000 $3,580,000 $850,000
130 Solid Waste/Recycling $3,674,207 $2,810,597 $2,758,150 $3,333,150 $3,438,580
140 Arbor $334,611 $81,589 $38,000 $40,700 $21,000
150 Transportation Impact Fee $237,094 $145,834 $40,000 $66,600 $34,000
151 Police Impact Fee $7,377 $45,226 $19,000 $26,700 $6,000
152 Fire Impact Fee ($23,031)$108,278 $80,000 $84,800 $56,000
153 Park Impact Fee $50,349 $123,849 $10,000 $56,600 $7,000
180 Sewer Plant Replacement – ARPA/SRLF ($107,118)$674,245 $5,950,000 $13,509,090 $22,000
$9,594,871 $10,661,264 $14,210,400 $21,359,894 $6,168,110
Special Assessment Funds - TLBD/Tuscawilla III
160 TLBD Maintenance $503,399 $517,159 $540,566 $540,566 $539,365
162 Tuscawilla Phase III $12,952 $13,649 $13,469 $13,469 $13,408
261 TLBD Debt Service $137,396 $140,319 $138,955 $138,955 $139,455
$653,747 $671,127 $692,990 $692,990 $692,228
Special Assessment Funds - Oak Forest
161 Oak Forest Maintenance $53,715 $59,649 $57,945 $62,545 $56,445
$53,715 $59,649 $57,945 $62,545 $56,445
Debt Service Funds
202 1999/2011 Debt Service $1,265,020 $1,299,156 $1,320,000 $1,320,000 $1,235,000
$1,265,020 $1,299,156 $1,320,000 $1,320,000 $1,235,000
Capital Project Funds
301 1999 Construction ($13,576)$26,754 $2,000 $2,000 $2,000
302 Revolving Rehab ($18,247)$34,051 $500 $9,467 $0
303 Public Facilities ($66,145)$133,045 $80,000 $80,000 $19,000
305 Excellence in Cust Svc Initiative ($18,563)$407,563 $27,000 $27,000 $17,000
($116,531)$601,413 $109,500 $118,467 $38,000
$11,450,822 $13,292,609 $16,390,835 $23,553,896 $8,189,783TOTAL GOVERNMENTAL FUNDS - SOURCES
89
121
GOVERNMENTAL FUNDS - APPLICATIONS
EXCLUSIVE OF GENERAL FUND
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Actual Actual Budget Budget Budget
Special Revenue Funds
101 Police Education $2,124 $710 $7,500 $7,500 $7,500
102 Special Law Enf. Trust - Local $18,548 $1,359 $11,500 $11,500 $13,500
103 Special Law Enf. Trust - Federal $84,655 $2,391 $14,440 $59,440 $91,410
120 Transportation Improvement $370,392 $614,112 $2,332,865 $2,374,745 $1,641,065
121 Infrastructure Surtax $1,319,042 $3,872,934 $10,525,000 $4,525,000 $5,525,000
130 Solid Waste/Recycling $3,109,495 $3,895,135 $3,247,221 $3,247,221 $3,247,221
140 Arbor $124,948 $142,758 $743,886 $743,886 $955,886
150 Transportation Impact Fee $40,377 $11,080 $379,000 $379,000 $379,000
151 Police Impact Fee $0 $0 $324,900 $324,900 $52,424
153 Park Impact Fee $162,286 $75,941 $410,000 $29,000 $695,000
180 Sewer Plant Replacement – ARPA/SRLF $7,900 $0 $5,407,900 $12,966,990 $0
$5,239,767 $8,616,420 $23,404,212 $24,669,182 $12,608,006
Special Assessment Funds - TLBD/Tuscawilla III
160 TLBD Maintenance $528,195 $523,135 $625,770 $625,770 $621,869
162 Tuscawilla Phase III $14,365 $14,952 $15,814 $15,237 $15,286
261 TLBD Debt Service $286,436 $28,560 $135,015 $135,015 $139,171
$828,996 $566,647 $776,599 $776,022 $776,326
Special Assessment Funds - Oak Forest
161 Oak Forest Maintenance $46,338 $71,655 $73,868 $78,468 $80,448
$46,338 $71,655 $73,868 $78,468 $80,448
Debt Service Funds
202 1999/2011 Debt Service $1,275,000 $1,275,000 $1,277,501 $1,277,501 $1,277,505
$1,275,000 $1,275,000 $1,277,501 $1,277,501 $1,277,505
Capital Project Funds
301 1999 Construction $27,596 $476,065 $0 $201,877 $0
302 Revolving Rehab $0 $645,618 $0 $553,548 $0
303 Public Facilites $224,874 $976,936 $725,500 $1,545,648 $1,445,000
305 Excellence in Cust Svc Initiative $16,959 $6,645 $542,000 $542,000 $240,000
$269,429 $2,105,264 $1,267,500 $2,843,073 $1,685,000
$7,659,530 $12,634,986 $26,799,680 $29,644,246 $16,427,285
CHANGE IN FUND BALANCE - GOVERNMENTAL FUNDS (exclusive of General Fund)
FUND BALANCE - October 1 $29,475,899 $33,267,192 $44,800,676 $33,924,815 $27,834,465
Appropriation TO (FROM) Fund Balance $3,791,293 $657,623 ($10,408,845)($6,090,350)($8,237,502)
FUND BALANCE - September 30 33,267,192 33,924,815 34,391,831 27,834,465 $19,596,963
TOTAL GOVERNMENTAL FUNDS - APPLICATIONS
90
122
Police Education 101
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
351500 Traffic $8,521 $5,101 $4,000 $4,000 $5,100
361100/361300 Investment ($173)$644 $150 $150 $160
Total Revenues $8,348 $5,745 $4,150 $4,150 $5,260
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $8,348 $5,745 $4,150 $4,150 $5,260
APPLICATIONS
550525 Operating - Small Tools $0 $0 $4,500 $4,500 $4,500
555550 Training $2,124 $710 $3,000 $3,000 $3,000
Total Operating $2,124 $710 $7,500 $7,500 $7,500
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $2,124 $710 $7,500 $7,500 $7,500
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $9,658 $15,882 $7,355 $20,917 $17,567
Appropriation TO (FROM) Fund Balance $6,224 $5,035 ($3,350)($3,350)($2,240)
FUND BALANCE - September 30 $15,882 $20,917 $4,005 $17,567 $15,327
91
123
Sp Law Enforcement Trust (Local) 102
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment ($734)$1,347 $600 $600 $370
Total Revenues ($734)$1,347 $600 $600 $370
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES ($734)$1,347 $600 $600 $370
APPLICATIONS
530311 Legal $10 $0 $2,500 $2,500 $2,500
550525 Operating - Small Tools $11,140 $1,359 $5,500 $5,500 $7,500
555490 Not Otherwise Classified $0 $0 $3,500 $3,500 $3,500
555550 Training $7,398 $0 $0 $0 $0
Total Operating $18,548 $1,359 $11,500 $11,500 $13,500
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $18,548 $1,359 $11,500 $11,500 $13,500
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $56,351 $37,069 $27,095 $37,057 $26,157
Appropriation TO (FROM) Fund Balance ($19,282)($12)($10,900)($10,900)($13,130)
FUND BALANCE - September 30 $37,069 $37,057 $16,195 $26,157 $13,027
92
124
Sp Law Enforcement Trust (Fed) 103
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
355000 Fines & Forfeits - Federal $0 $123,047 $0 $0 $0
355001 Department of Treasury $0 $0 $0 $27,004 $0
364100 Auction Proceeds $28,740 $0 $0 $0 $0
361100/361300 Investment ($675)$1,688 $3,500 $3,500 $1,900
Total Revenues $28,065 $124,735 $3,500 $30,504 $1,900
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $28,065 $124,735 $3,500 $30,504 $1,900
APPLICATIONS
545300 R&M Mach & Equip $0 $0 $0 $3,700 $0
550520 Operating $1,000 $2,000 $2,000 $47,000 $3,500
550525 Operating - Small Tools $83,655 $391 $12,440 $8,740 $38,110
Total Operating $84,655 $2,391 $14,440 $59,440 $41,610
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $0 $0 $49,800
Total Capital $0 $0 $0 $0 $49,800
TOTAL APPLICATIONS $84,655 $2,391 $14,440 $59,440 $91,410
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $70,481 $13,891 $131,183 $136,235 $107,299
Appropriation TO (FROM) Fund Balance ($56,590)$122,344 ($10,940)($28,936)($89,510)
FUND BALANCE - September 30 $13,891 $136,235 $120,243 $107,299 $17,789
93
125
Transportation Improvement - 120
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
312410 1st Loc Op Fuel $582,467 $596,434 $580,000 $580,000 $580,000
337400 Grant - Transportation $0 $0 $1,100,000 $0 $1,100,000
361100/361300 Investment ($29,491)$134,666 $47,000 $47,000 $46,000
Total Revenues $552,976 $731,100 $1,727,000 $627,000 $1,726,000
381001 From General Fund $2,000,000 $2,377,000 $0 $0 $0
Total Transfers $2,000,000 $2,377,000 $0 $0 $0
TOTAL SOURCES $2,552,976 $3,108,100 $1,727,000 $627,000 $1,726,000
APPLICATIONS
530314 Consulting $39,818 $0 $35,000 $35,000 $35,000
540430 Utilities $9,973 $11,092 $10,800 $10,800 $11,400
545270 R&M Infra - Grounds $20,050 $63,881 $34,085 $34,085 $34,085
545300 R&M Mach & Equip $18,235 $21,403 $25,675 $25,675 $25,675
545400 R&M Transportation $0 $25,000 $25,000 $25,000 $25,000
545410 R&M Trans - Roads $5,753 $10,864 $16,000 $16,000 $17,600
545411 R&M Trans - Striping $7,352 $17,342 $25,000 $25,000 $25,000
545412 R&M Trans - Traffic Control $24,455 $30,405 $39,600 $39,600 $45,600
545420 R&M Trans - Sidewalks $232,570 $375,450 $395,750 $395,750 $395,750
550525 Operating - Small Tools $4,168 $1,187 $23,220 $23,220 $23,220
580820 Grants/Aids - Private $2,668 $2,648 $2,735 $2,735 $2,735
Total Operating $365,042 $559,272 $632,865 $632,865 $641,065
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $5,350 $0 $0 $0 $0
560650 Construction In Progress $0 $54,840 $1,700,000 $1,741,880 $1,000,000
Total Capital $5,350 $54,840 $1,700,000 $1,741,880 $1,000,000
TOTAL APPLICATIONS $370,392 $614,112 $2,332,865 $2,374,745 $1,641,065
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,748,249 $3,930,833 $3,841,544 $6,424,821 $4,677,076
Appropriation TO (FROM) Fund Balance $2,182,584 $2,493,988 ($605,865)($1,747,745)$84,935
FUND BALANCE - September 30 $3,930,833 $6,424,821 $3,235,679 $4,677,076 $4,762,011
94
126
Infrastructure Surtax (prev Road Improvements) 121
2nd and 3rd Generation
UNAUDITED Original Revised
Division FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
4120 Road Improvements (2nd Gen)$0 $0 $0 $0 $0
4130 Infrastructure (3rd Gen)$2,832,728 $3,431,719 $3,580,000 $3,580,000 $850,000
TOTAL SOURCES $2,832,728 $3,431,719 $3,580,000 $3,580,000 $850,000
APPLICATIONS
4120 Road Improvements (2nd Gen)$0 $107,919 $0 $0 $0
4130 Infrastructure (3rd Gen)$1,319,042 $3,765,015 $10,525,000 $4,525,000 $5,525,000
TOTAL APPLICATIONS $1,319,042 $3,872,934 $10,525,000 $4,525,000 $5,525,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $7,971,527 $9,485,213 $8,358,115 $9,043,998 $8,098,998
Appropriation TO (FROM) Fund Balance $1,513,686 ($441,215)($6,945,000)($945,000)($4,675,000)
FUND BALANCE - September 30 $9,485,213 $9,043,998 $1,413,115 $8,098,998 $3,423,998
95
127
Infrastructure Surtax 121
Road Improvements 4120
2nd Generation
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Total Revenues $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $0 $0 $0 $0 $0
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $0 $107,919 $0 $0 $0
Total Capital $0 $107,919 $0 $0 $0
TOTAL APPLICATIONS $0 $107,919 $0 $0 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $107,919 $107,919 $0 $0 $0
Appropriation TO (FROM) Fund Balance $0 ($107,919)$0 $0 $0
FUND BALANCE - September 30 $107,919 $0 $0 $0 $0
96
128
Infrastructure Surtax 121
Infrastructure - 4130
3rd Generation
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
312600 Discretionary Sales Surtax $2,967,620 $3,075,652 $3,430,000 $3,430,000 $750,000
361100/361300 Investment ($134,892)$356,067 $150,000 $150,000 $100,000
Total Revenues $2,832,728 $3,431,719 $3,580,000 $3,580,000 $850,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $2,832,728 $3,431,719 $3,580,000 $3,580,000 $850,000
APPLICATIONS
530314 Consulting $20,752 $368,330 $25,000 $25,000 $25,000
545410 R&M Trans - Roads $0 $50,391 $0 $0 $0
Total Operating $20,752 $418,721 $25,000 $25,000 $25,000
Total Transfers $0 $0 $0 $0 $0
560610 Land $0 $0 $0 $0 $0
560640 Machinery & Equipment $38,000 $53,273 $0 $0 $0
560641 Mach & Equip - Vehicles $254,220 $0 $0 $0 $0
560650 Construction In Progress $1,006,070 $3,293,021 $10,500,000 $4,500,000 $5,500,000
Total Capital $1,298,290 $3,346,294 $10,500,000 $4,500,000 $5,500,000
TOTAL APPLICATIONS $1,319,042 $3,765,015 $10,525,000 $4,525,000 $5,525,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $7,863,608 $9,377,294 $8,358,115 $9,043,998 $8,098,998
Appropriation TO (FROM) Fund Balance $1,513,686 ($333,296)($6,945,000)($945,000)($4,675,000)
FUND BALANCE - September 30 $9,377,294 $9,043,998 $1,413,115 $8,098,998 $3,423,998
97
129
Solid Waste / Recycling - 130
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
338200 Environmental Rev Share $55,311 $61,464 $55,800 $55,800 $55,800
343400 Garbage / Solid Waste $2,650,664 $2,661,604 $2,651,850 $3,226,850 $3,355,524
343420 Recycle Bin Revenue $2,498 $2,258 $2,500 $2,500 $2,256
361100/361300 Investment ($34,266)$85,271 $48,000 $48,000 $25,000
Total Revenues $2,674,207 $2,810,597 $2,758,150 $3,333,150 $3,438,580
381001 From General Fund $1,000,000 $0 $0 $0 $0
Total Transfers $1,000,000 $0 $0 $0 $0
TOTAL SOURCES $3,674,207 $2,810,597 $2,758,150 $3,333,150 $3,438,580
APPLICATIONS
530314 Consulting $3,648 $33,691 $3,870 $4,040 $3,870
530341 Other Svcs - Contract / Admin $127,899 $128,969 $128,461 $128,461 $128,461
530910 Emergency/Recovery Services $0 $597,709 $0 $0 $0
540435 Disposal (includes landfill)$2,970,837 $3,127,175 $3,102,890 $3,102,720 $3,102,890
550520 Operating $7,111 $7,591 $12,000 $12,000 $12,000
Total Operating $3,109,495 $3,895,135 $3,247,221 $3,247,221 $3,247,221
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $3,109,495 $3,895,135 $3,247,221 $3,247,221 $3,247,221
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $2,336,084 $2,900,796 $1,828,804 $1,816,258 $1,902,187
Appropriation TO (FROM) Fund Balance $564,712 ($1,084,538)($489,071)$85,929 $191,359
FUND BALANCE - September 30 $2,900,796 $1,816,258 $1,339,733 $1,902,187 $2,093,546
Fund Balance Detail:
ACFR Storm Reserve (Assigned)$2,570,479 $1,972,770 $1,972,770 $1,972,770
ACFR Solid Waste (Committed)$330,317 ($156,512)($70,583)$120,776
Monthly charge for service (Waste Pro) - $18.10 (staff is currently reviewing cost analysis for future rate change)
98
130
Arbor 140
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
316010 Arbor License $833 $684 $500 $500 $500
322910 Arbor Permits $1,360 $820 $500 $500 $500
354100 Arbor Fine $363,000 $3,750 $0 $2,700 $0
361100/361300 Investment ($30,582)$76,335 $37,000 $37,000 $20,000
Total Revenues $334,611 $81,589 $38,000 $40,700 $21,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $334,611 $81,589 $38,000 $40,700 $21,000
APPLICATIONS
530314 Consulting $3,750 $350 $0 $0 $0
530341 Other Svcs - Contract / Admin $16,662 $18,324 $18,511 $18,511 $18,511
545270 R&M Infra - Grounds $59,259 $25,098 $450,000 $329,186 $460,000
550520 Operating $44,005 $58,573 $72,000 $72,000 $84,000
550525 Operating - Small Tools $841 $9,845 $1,000 $1,000 $1,000
555480 Promotional / Advertising $0 $805 $2,375 $2,375 $2,375
555550 Training $431 $0 $0 $0 $0
Total Operating $124,948 $112,995 $543,886 $423,072 $565,886
Total Transfers $0 $0 $0 $0 $0
560630 Infrastructure $0 $0 $0 $120,814 $0
560640 Machinery & Equipment $0 $29,763 $120,000 $200,000 $180,000
560641 Mach & Equip - Vehicles $0 $0 $80,000 $0 $210,000
Total Capital $0 $29,763 $200,000 $320,814 $390,000
TOTAL APPLICATIONS $124,948 $142,758 $743,886 $743,886 $955,886
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,924,506 $2,134,169 $1,648,280 $2,073,000 $1,369,814
Appropriation TO (FROM) Fund Balance $209,663 ($61,169)($705,886)($703,186)($934,886)
FUND BALANCE - September 30 $2,134,169 $2,073,000 $942,394 $1,369,814 $434,928
99
131
Transportation Impact 150
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324310 Transportation - Residential $35,352 $57,308 $0 $26,600 $0
324320 Transportation - Commercial $233,647 $9,427 $0 $0 $0
361100/361300 Investment ($31,905)$79,099 $40,000 $40,000 $34,000
Total Revenues $237,094 $145,834 $40,000 $66,600 $34,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $237,094 $145,834 $40,000 $66,600 $34,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $40,377 $11,080 $379,000 $379,000 $379,000
Total Capital $40,377 $11,080 $379,000 $379,000 $379,000
TOTAL APPLICATIONS $40,377 $11,080 $379,000 $379,000 $379,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,929,078 $2,125,795 $1,664,966 $2,260,549 $1,948,149
Appropriation TO (FROM) Fund Balance $196,717 $134,754 ($339,000)($312,400)($345,000)
FUND BALANCE - September 30 $2,125,795 $2,260,549 $1,325,966 $1,948,149 $1,603,149
100
132
Police Impact 151
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324110 Public Safety - Residential $10,175 $16,500 $0 $7,700 $0
324120 Public Safety - Commercial $9,162 $322 $0 $0 $0
361100/361300 Investment ($11,960)$28,404 $19,000 $19,000 $6,000
Total Revenues $7,377 $45,226 $19,000 $26,700 $6,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $7,377 $45,226 $19,000 $26,700 $6,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $0 $0 $52,424
560641 Mach & Equip - Vehicles $0 $0 $324,900 $324,900 $0
Total Capital $0 $0 $324,900 $324,900 $52,424
TOTAL APPLICATIONS $0 $0 $324,900 $324,900 $52,424
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $758,535 $765,912 $805,965 $811,138 $512,938
Appropriation TO (FROM) Fund Balance $7,377 $45,226 ($305,900)($298,200)($46,424)
FUND BALANCE - September 30 $765,912 $811,138 $500,065 $512,938 $466,514
101
133
Fire Impact - 152
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324110 Public Safety - Residential $6,364 $10,320 $0 $4,800 $0
324120 Public Safety - Commercial $12,515 $149 $0 $0 $0
361100/361300 Investment ($41,910)$97,809 $80,000 $80,000 $56,000
Total Revenues ($23,031)$108,278 $80,000 $84,800 $56,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES ($23,031)$108,278 $80,000 $84,800 $56,000
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 $2,687,623 $2,664,592 $2,780,584 $2,772,870 $2,857,670
Appropriation TO (FROM) Fund Balance ($23,031)$108,278 $80,000 $84,800 $56,000
FUND BALANCE - September 30 $2,664,592 $2,772,870 $2,860,584 $2,857,670 $2,913,670
102
134
Park Impact 153
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
324610 Culture / Recreation - Residential $61,605 $99,900 $0 $46,600 $0
361100/361300 Investment ($11,256)$23,949 $10,000 $10,000 $7,000
Total Revenues $50,349 $123,849 $10,000 $56,600 $7,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $50,349 $123,849 $10,000 $56,600 $7,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $162,286 $75,941 $410,000 $29,000 $695,000
Total Capital $162,286 $75,941 $410,000 $29,000 $695,000
TOTAL APPLICATIONS $162,286 $75,941 $410,000 $29,000 $695,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $756,804 $644,867 $634,333 $692,775 $720,375
Appropriation TO (FROM) Fund Balance ($111,937)$47,908 ($400,000)$27,600 ($688,000)
FUND BALANCE - September 30 $644,867 $692,775 $234,333 $720,375 $32,375
103
135
Special Assessment - TLBD Maint 160
Assess Rate/Unit -$128
Legal Maximum -$128
$120 $120 $128 $128 $128
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325200 Charges for Services $508,732 $508,800 $538,566 $538,566 $538,565
361100/361300 Investment ($5,333)$8,359 $2,000 $2,000 $800
Total Revenues $503,399 $517,159 $540,566 $540,566 $539,365
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $503,399 $517,159 $540,566 $540,566 $539,365
APPLICATIONS
530341 Other Svcs - Contract / Admin $59,978 $65,693 $105,566 $105,566 $105,766
540430 Utilities $56,062 $66,194 $78,240 $78,240 $74,340
540434 Streetlights $230,379 $200,119 $243,600 $243,600 $243,396
545210 R&M Infra - Fountains $32,658 $50,837 $23,416 $23,416 $23,416
545270 R&M Infra - Grounds $149,118 $140,292 $174,948 $174,948 $174,951
Total Operating $528,195 $523,135 $625,770 $625,770 $621,869
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $528,195 $523,135 $625,770 $625,770 $621,869
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $199,319 $174,523 $118,487 $168,547 $83,343
Appropriation TO (FROM) Fund Balance ($24,796)($5,976)($85,204)($85,204)($82,504)
FUND BALANCE - September 30 $174,523 $168,547 $33,283 $83,343 $839
104
136
Special Assessment - TLBD I Capital/DS 261
BB&T Bank Note
Final Year FY 2030
`
Assess Rate/Unit -$36
Legal Maximum -$43
$36 $36 $36 $36 $36
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325100 *Capital Improvement $99,084 $102,332 $137,955 $137,955 $137,955
369900 *Misc Revenue $7,326 $7,372 $0 $0 $0
361100/361300 *Investment $30,986 $30,615 $1,000 $1,000 $1,500
Total Revenues $137,396 $140,319 $138,955 $138,955 $139,455
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $137,396 $140,319 $138,955 $138,955 $139,455
APPLICATIONS
530341 Other Svcs - Contract / Admin $3,153 $3,236 $4,015 $4,015 $4,099
Total Operating $3,153 $3,236 $4,015 $4,015 $4,099
Total Transfers $0 $0 $0 $0 $0
570710 Principal $201,431 $0 $105,408 $105,408 $113,321
570720 Interest $47,125 $13,509 $25,592 $25,592 $21,751
Total Debt Service $248,556 $13,509 $131,000 $131,000 $135,072
560650 Construction In Progress $34,727 $11,815 $0 $0 $0
Total Capital $34,727 $11,815 $0 $0 $0
TOTAL APPLICATIONS $286,436 $28,560 $135,015 $135,015 $139,171
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $64,853 ($84,187)$38,080 $27,572 $31,512
Appropriation TO (FROM) Fund Balance ($149,040)$111,759 $3,940 $3,940 $284
FUND BALANCE - September 30 ($84,187)$27,572 $42,020 $31,512 $31,796
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.
105
137
Special Assessment - Oak Forest Maintenance 161
Assess Rate/Unit -$60
Legal Maximum -$63
$60 $60 $60 $60 $60
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325200 Charges for Services $55,610 $55,658 $55,445 $55,445 $55,445
369301 Settlement Insurance Proceeds $0 $0 $0 $4,600 $0
361100/361300 Investment ($1,895)$3,991 $2,500 $2,500 $1,000
Total Revenues $53,715 $59,649 $57,945 $62,545 $56,445
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $53,715 $59,649 $57,945 $62,545 $56,445
APPLICATIONS
530341 Other Svcs - Contract / Admin $15,350 $16,177 $16,332 $16,332 $16,492
540430 Utilities $4,484 $13,279 $5,760 $5,760 $12,180
545270 R&M Infra - Grounds $26,504 $42,199 $51,776 $56,376 $51,776
Total Operating $46,338 $71,655 $73,868 $78,468 $80,448
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $46,338 $71,655 $73,868 $78,468 $80,448
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $103,727 $111,104 $98,370 $99,098 $83,175
Appropriation TO (FROM) Fund Balance $7,377 ($12,006)($15,923)($15,923)($24,003)
FUND BALANCE - September 30 $111,104 $99,098 $82,447 $83,175 $59,172
106
138
Special Assessment - Tuscawilla III 162
Capital/DS and Maintenance Divisions
Capital Maint
Assess Rate/Unit* -$88 $87
Legal Maximum -$88 $87
UNAUDITED Original Revised
Division FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
1521 Capital Division $5,690 $5,668 $5,927 $5,927 $5,926
1522 Maintenance Division $7,262 $7,981 $7,542 $7,542 $7,482
TOTAL SOURCES $12,952 $13,649 $13,469 $13,469 $13,408
APPLICATIONS
1521 Capital Division $6,079 $6,105 $6,701 $6,124 $6,149
1522 Maintenance Division $8,286 $8,847 $9,113 $9,113 $9,137
TOTAL APPLICATIONS $14,365 $14,952 $15,814 $15,237 $15,286
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $7,728 $6,315 $4,830 $5,012 $3,244
Appropriation TO (FROM) Fund Balance ($1,413)($1,303)($2,345)($1,768)($1,878)
FUND BALANCE - September 30 $6,315 $5,012 $2,485 $3,244 $1,366
Internal Loan to General Fund ($39,394)($36,286)
Per ACFR ($33,079)($31,274)
107
139
Special Assessment - Tuscawilla III 162
Capital 1521 - Internal Loan
Final Year FY 2033
Assess Rate/Unit -$88
Legal Maximum -$88
$85 $85 $88 $88 $88
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325100 Capital Improvement $5,690 $5,668 $5,927 $5,927 $5,926
Total Revenues $5,690 $5,668 $5,927 $5,927 $5,926
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $5,690 $5,668 $5,927 $5,927 $5,926
APPLICATIONS
530341 Other Svcs - Contract / Admin $1,868 $1,893 $1,913 $1,913 $1,937
Total Operating $1,868 $1,893 $1,913 $1,913 $1,937
570710 Principal $3,023 $3,108 $2,835 $3,195 $3,284
570720 Interest $1,188 $1,104 $1,953 $1,016 $928
Total Debt Service $4,211 $4,212 $4,788 $4,211 $4,212
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $6,079 $6,105 $6,701 $6,124 $6,149
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $2,130 $1,741 $1,317 $1,304 $1,107
Appropriation TO (FROM) Fund Balance ($389)($437)($774)($197)($223)
FUND BALANCE - September 30 $1,741 $1,304 $543 $1,107 $884
Internal Loan to General Fund ($39,394)($36,286)
per 9/30 ACFR ($37,653)($34,982)
108
140
Special Assessment - Tuscawilla III 162
Maintenance 1522
Assess Rate/Unit -$87
Legal Maximum -$87
$87 $87 $87 $87 $87
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
325200 Charges for Services $7,484 $7,493 $7,462 $7,462 $7,462
361100/361300 Investment ($222)$488 $80 $80 $20
Total Revenues $7,262 $7,981 $7,542 $7,542 $7,482
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $7,262 $7,981 $7,542 $7,542 $7,482
APPLICATIONS
530341 Other Svcs - Contract / Admin $2,313 $2,385 $2,403 $2,403 $2,427
540432 Water/Sewer $723 $712 $960 $960 $960
545270 R&M Infra - Grounds $5,250 $5,750 $5,750 $5,750 $5,750
Total Operating $8,286 $8,847 $9,113 $9,113 $9,137
Total Transfers $0 $0 $0 $0 $0
TOTAL APPLICATIONS $8,286 $8,847 $9,113 $9,113 $9,137
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $5,598 $4,574 $3,513 $3,708 $2,137
Appropriation TO (FROM) Fund Balance ($1,024)($866)($1,571)($1,571)($1,655)
FUND BALANCE - September 30 $4,574 $3,708 $1,942 $2,137 $482
109
141
Sewer Plant Replacement (ARPA/SRLF) 180
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
332390 ARPA - Other Physical Environment $7,900 $0 $0 $7,559,090 $0
361100 Interest / Other Earnings ($115,018)$674,245 $550,000 $550,000 $22,000
384000 SRLF Debt Proceeds $0 $0 $5,400,000 $5,400,000 $0
Total Revenues ($107,118)$674,245 $5,950,000 $13,509,090 $22,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES ($107,118)$674,245 $5,950,000 $13,509,090 $22,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
591001 To General Fund $7,900 $0 $7,900 $7,900 $0
Total Transfers $7,900 $0 $7,900 $7,900 $0
560650 Construction In Progress $0 $0 $5,400,000 $12,959,090 $0
Total Capital $0 $0 $5,400,000 $12,959,090 $0
TOTAL APPLICATIONS $7,900 $0 $5,407,900 $12,966,990 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $0 ($115,018)$17,898,603 $559,227 $1,101,327
Appropriation TO (FROM) Fund Balance ($115,018)$674,245 $542,100 $542,100 $22,000
FUND BALANCE - September 30 ($115,018)$559,227 $18,440,703 $1,101,327 $1,123,327
Available ARPA Proceeds (Deferred Revenue)$18,687,851 $18,687,851 $11,128,761
$18,572,833 $19,247,078 $12,230,088
110
142
1999/2011 Debt Service 202
1999 Series Improvement Refunding Revenue Bonds - US Bank
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment ($14,981)$24,156 $30,000 $30,000 $20,000
Total Revenues ($14,981)$24,156 $30,000 $30,000 $20,000
381001 From General Fund $1,280,001 $1,275,000 $1,290,000 $1,290,000 $1,215,000
Total Transfers $1,280,001 $1,275,000 $1,290,000 $1,290,000 $1,215,000
TOTAL SOURCES $1,265,020 $1,299,156 $1,320,000 $1,320,000 $1,235,000
APPLICATIONS
530314 Consulting $0 $0 $2,500 $2,500 $2,500
Total Operating $0 $0 $2,500 $2,500 $2,500
Total Transfers $0 $0 $0 $0 $0
570710 Principal $371,765 $350,893 $331,131 $331,131 $312,415
570720 Interest $903,235 $924,107 $943,870 $943,870 $962,590
Total Debt Service $1,275,000 $1,275,000 $1,275,001 $1,275,001 $1,275,005
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $1,275,000 $1,275,000 $1,277,501 $1,277,501 $1,277,505
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,276,788 $1,266,808 $1,304,358 $1,290,964 $1,333,463
Appropriation TO (FROM) Fund Balance ($9,980)$24,156 $42,499 $42,499 ($42,505)
FUND BALANCE - September 30*$1,266,808 $1,290,964 $1,346,857 $1,333,463 $1,290,958
*Fund balance is exhausted each year as payments on this debt are due on 10/1 .
111
143
1999 Construction Capital Project 301
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment ($13,576)$26,754 $2,000 $2,000 $2,000
Total Revenues ($13,576)$26,754 $2,000 $2,000 $2,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES ($13,576)$26,754 $2,000 $2,000 $2,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $27,596 $476,065 $0 $201,877 $0
Total Capital $27,596 $476,065 $0 $201,877 $0
TOTAL APPLICATIONS $27,596 $476,065 $0 $201,877 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $886,824 $845,652 $87,856 $396,341 $196,464
Appropriation TO (FROM) Fund Balance ($41,172)($449,311)$2,000 ($199,877)$2,000
FUND BALANCE - September 30 $845,652 $396,341 $89,856 $196,464 $198,464
112
144
Revolving Rehab 302
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment ($18,247)$34,051 $500 $9,467 $0
Total Revenues ($18,247)$34,051 $500 $9,467 $0
381303 From Public Facilities $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES ($18,247)$34,051 $500 $9,467 $0
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $0 $645,618 $0 $553,548 $0
Total Capital $0 $645,618 $0 $553,548 $0
TOTAL APPLICATIONS $0 $645,618 $0 $553,548 $0
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,173,895 $1,155,648 $19,746 $544,081 $0
Appropriation TO (FROM) Fund Balance ($18,247)($611,567)$500 ($544,081)$0
FUND BALANCE - September 30 $1,155,648 $544,081 $20,246 $0 $0
113
145
Public Facilities - Capital Projects 303
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment ($66,145)$133,045 $80,000 $80,000 $19,000
Total Revenues ($66,145)$133,045 $80,000 $80,000 $19,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES ($66,145)$133,045 $80,000 $80,000 $19,000
APPLICATIONS
550525 Operating - Small Tools $276 $0 $0 $0 $0
Total Operating $276 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560640 Machinery & Equipment $0 $0 $140,000 $140,000 $0
560650 Construction In Progress $224,598 $976,936 $585,500 $1,405,648 $1,445,000
Total Capital $224,598 $976,936 $725,500 $1,545,648 $1,445,000
TOTAL APPLICATIONS $224,874 $976,936 $725,500 $1,545,648 $1,445,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $4,313,849 $4,022,830 $2,306,290 $3,178,939 $1,713,291
Appropriation TO (FROM) Fund Balance ($291,019)($843,891)($645,500)($1,465,648)($1,426,000)
FUND BALANCE - September 30 $4,022,830 $3,178,939 $1,660,790 $1,713,291 $287,291
114
146
Excellence in Customer Service Initiative Capital Project 305
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
361100/361300 Investment ($18,563)$42,563 $27,000 $27,000 $17,000
Total Revenues ($18,563)$42,563 $27,000 $27,000 $17,000
381001 From General Fund $0 $365,000 $0 $0 $0
Total Transfers $0 $365,000 $0 $0 $0
TOTAL SOURCES ($18,563)$407,563 $27,000 $27,000 $17,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560622 Buildings - Improvements $0 $0 $30,000 $30,000 $30,000
560640 Machinery & Equipment $0 $0 $80,000 $54,955 $50,000
560642 Mach & Equip - Data Proc $0 $7,441 $0 $13,495 $60,000
560650 Construction In Progress $16,959 ($796)$380,000 $430,250 $100,000
560680 Intangibles $0 $0 $52,000 $13,300 $0
Total Capital $16,959 $6,645 $542,000 $542,000 $240,000
TOTAL APPLICATIONS $16,959 $6,645 $542,000 $542,000 $240,000
CHANGE IN FUND BALANCE
FUND BALANCE - October 1 $1,200,020 $1,164,498 $1,195,832 $1,565,416 $1,050,416
Appropriation TO (FROM) Fund Balance ($35,522)$400,918 ($515,000)($515,000)($223,000)
FUND BALANCE - September 30 $1,164,498 $1,565,416 $680,832 $1,050,416 $827,416
115
147
ENTERPRISE FUNDS
148
THIS PAGE INTENTIONALLY LEFT BLANK
149
Enterprise Funds
Overview
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Actual Actual Budget Budget Budget
Sources
Revenues $14,157,573 $16,824,554 $15,086,923 $16,126,923 $18,174,300
Transfers In $0 $60,000 $0 $0 $0
Total Sources $14,157,573 $16,884,554 $15,086,923 $16,126,923 $18,174,300
Applications
Personnel Services $1,906,683 $2,667,604 $3,465,171 $3,395,904 $3,480,537
Operating $8,373,090 $10,351,019 $10,668,433 $10,586,410 $12,005,078
Debt $1,215,837 $936,643 $2,413,819 $2,413,819 $2,411,724
Transfers $546,702 $764,064 $751,268 $751,268 $737,008
Capital $2,060,632 $5,307,756 $4,496,000 $5,294,890 $6,634,000
Total Applications $14,102,944 $20,027,086 $21,794,691 $22,442,291 $25,268,347
Less Capitalized Applications ($3,165,016)($6,164,342)
Total Non-Capital Applications $10,937,928 $13,862,744
116
150
Enterprise Funds - Recap
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
FUND FUND NAME Actual Actual Budget Budget Budget
SOURCES
410 Water & Sewer Utility $11,770,500 $13,447,982 $12,932,143 $13,972,143 $15,985,720
412 W&S - Service Availability $397,226 $1,000,168 $140,000 $140,000 $90,000
420 Development Services $890,310 $1,202,522 $853,500 $853,500 $1,020,500
411 Stormwater $1,099,537 $1,233,882 $1,161,280 $1,161,280 $1,078,080
TOTAL SOURCES $14,157,573 $16,884,554 $15,086,923 $16,126,923 $18,174,300
APPLICATIONS
410 Water & Sewer Utility $8,668,792 $11,072,758 $17,023,644 $18,063,644 $20,486,889
412 W&S - Service Availability $0 $0 $500,000 $500,000 $500,000
420 Development Services $1,283,181 $1,504,030 $2,402,992 $2,202,992 $2,456,533
411 Stormwater $985,955 $1,285,956 $1,868,055 $1,675,655 $1,824,925
TOTAL APPLICATIONS $10,937,928 $13,862,744 $21,794,691 $22,442,291 $25,268,347
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $56,865,334 $56,929,890 $19,850,789 $23,631,597 $17,316,229
Appropriation TO (FROM) Fund Equity $3,219,645 $3,021,810 ($6,707,768)($6,315,368)($7,094,047)
FUND EQUITY - September 30 $60,084,979 $59,951,700 $13,143,021 $17,316,229 $10,222,182
Non-Cash Adjustments ($3,155,089)($3,409,139)
Total Net Assets per ACFR 56,929,890 56,542,561
Net Assets Net Assets less Net Capital
(less Restricted for Renewal/Replacement)
117
151
Water & Sewer Utility 410 / Service Availability 412
Overview
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Actual Actual Budget Budget Budget
Sources
Revenues $12,167,726 $14,408,150 $13,072,143 $14,112,143 $16,075,720
Transfers In $0 $40,000 $0 $0 $0
Total Sources $12,167,726 $14,448,150 $13,072,143 $14,112,143 $16,075,720
Applications
Personnel Services $1,087,595 $1,757,646 $1,841,439 $1,841,439 $1,990,584
Operating Expenses $6,923,042 $8,470,991 $8,676,118 $8,600,856 $9,573,573
Debt $1,215,837 $936,643 $2,413,819 $2,413,819 $2,411,724
Transfers $546,702 $764,064 $751,268 $751,268 $737,008
Capital Outlay $1,844,911 $4,634,348 $3,841,000 $4,956,262 $6,274,000
Total Applications $11,618,087 $16,563,692 $17,523,644 $18,563,644 $20,986,889
Less Capitalized Applications ($2,949,295)($5,490,934)
Total Non-Capital Applications $8,668,792 $11,072,758
Water & Sewer Operations - 3600
Utility/Public Works Director 1 1 1
Utility Director 1
Assistant Utility Director 1
Supervisor 1
Project Manager 1 1 1
Utility Administrator 1
Utility Superintendent 1 1 1
Maintenance Worker 9 9 9 8
Assistant Administrator 1
Utility Coordinator/Line Locator 1 1 1 1
Foreman 3 3 3 2
Service Technician 2 2 2 1
Lead Meter Reader 1
Meter Reader 3 3 3 3
Total 22 21 22 19
TOTAL FULL-TIME PERSONNEL 22 21 22 19
Water & Sewer Operations - Part Time - 3600
Meter Reader 0.73
Maintenance Worker 0.73 0.73
Total 0.00 0.73 0.73 0.73
TOTAL PART-TIME PERSONNEL 0.00 0.73 0.73 0.73
118
152
Water Sewer Utility 410 / Service Availability 412
Fund Recap
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Actual Actual Budget Budget Budget
SOURCES
Operating Revenues $12,123,568 $12,616,106 $12,592,143 $13,632,143 $15,795,720
Non-Operating Revenues and Transfers ($353,068)$831,876 $340,000 $340,000 $190,000
Service Availability Fund $397,226 $1,000,168 $140,000 $140,000 $90,000
TOTAL SOURCES $12,167,726 $14,448,150 $13,072,143 $14,112,143 $16,075,720
APPLICATIONS
Operations $8,668,792 $11,072,758 $17,023,644 $18,063,644 $20,486,889
Service Availability Fund $0 $0 $500,000 $500,000 $500,000
TOTAL APPLICATIONS $8,668,792 $11,072,758 $17,523,644 $18,563,644 $20,986,889
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $40,725,632 $41,502,203 $14,054,726 $16,940,876 $12,489,375
Appropriation TO (FROM) Fund Equity $3,498,934 $3,375,392 ($4,451,501)($4,451,501)($4,911,169)
FUND EQUITY - September 30 $44,224,566 $44,877,595 $9,603,225 $12,489,375 $7,578,206
Non-cash Adjustments ($2,722,363)($2,936,556)
Total Net Assets per ACFR $41,502,203 $41,941,039
Net Assets Net Assets less Net Capital
(less Renewal/Replacement, Restricted)
Total Net Assets Consist of (Estimated):
Cash and Investments -$26,254,450
Other Current Assets -$1,125,255
Restricted Investments -($254,537)
Net Deferred Flow (pension/OPEB) -
$443,370
Current Liabilities -($2,630,018)
Noncurrent Liabilities -($8,097,354)
Capital Assets (net of related debt) -
$25,098,070
119
153
Water & Sewer Utility 410
Sources
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
SOURCES
Operating:
343300 Water Supply $4,260,609 $4,465,320 $4,407,281 $4,407,281 $5,304,000
343500 Sewer / Waste Water $6,986,374 $7,363,200 $7,344,206 $7,344,206 $9,604,800
343700 Reclaimed Water $493,981 $518,090 $586,656 $586,656 $640,320
343910 Meter $30,524 $19,650 $50,000 $50,000 $30,000
343920 Penalties (Late)$120,111 $122,903 $125,000 $125,000 $120,000
343925 Application $34,880 $28,685 $31,000 $31,000 $32,000
343930 Turn Off / 0n $51,520 $61,370 $42,000 $42,000 $60,000
343935 Tampering $610 $380 $0 $0 $0
343940 Inspection $2,800 $2,000 $4,000 $4,000 $2,300
343945 NSF $3,150 $11,950 $2,000 $2,000 $2,300
369300/369301 Settlements & Collections $1,679 $10,441 $0 $0 $0
369900 Misc Revenue $137,330 $12,117 $0 $1,040,000 $0
Operating Revenues $12,123,568 $12,616,106 $12,592,143 $13,632,143 $15,795,720
Non-Operating:
331390 Federal Grant - Other Phys. Environ.$880 $0 $0 $0 $0
334390 State Grant - Other Phys. Environ.$69 $0 $0 $0 $0
361100/361300 Investment ($341,962)$791,876 $340,000 $340,000 $190,000
364100 Auction Proceeds ($12,055)$0 $0 $0 $0
Non-Operating Revenues ($353,068)$791,876 $340,000 $340,000 $190,000
Total Revenues $11,770,500 $13,407,982 $12,932,143 $13,972,143 $15,985,720
381001 From General Fund $0 $40,000 $0 $0 $0
Total Transfers $0 $40,000 $0 $0 $0
TOTAL SOURCES $11,770,500 $13,447,982 $12,932,143 $13,972,143 $15,985,720
120
154
Water & Sewer Utility 410
Applications
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $824,267 $1,027,447 $1,126,919 $1,126,919 $1,369,298
510140 Overtime $43,837 $48,005 $46,998 $46,998 $60,000
510900 Reimbursements ($1,645)$0 $0 $0 $0
520200 FICA $66,946 $78,714 $87,438 $87,438 $94,539
520220 Pension DB ($67,427)$349,276 $77,957 $77,957 $93,380
520225 Pension DC $32,235 $32,433 $66,195 $66,195 $71,689
520230 Health Insurance $168,465 $188,341 $408,844 $408,844 $273,227
520240 Workers' Comp $20,917 $33,430 $27,088 $27,088 $28,451
Total Payroll $1,087,595 $1,757,646 $1,841,439 $1,841,439 $1,990,584
530311 Legal $25,956 $18,836 $19,584 $19,584 $19,584
530314 Consulting $3,986,328 $4,654,999 $4,674,661 $4,624,399 $5,290,200
530315 Pre/Post Employment $460 $1,125 $2,600 $2,600 $2,650
530341 Other Svcs - Contract / Admin $811,900 $1,001,448 $911,550 $911,550 $916,238
530342 Other Svcs - Maint / Licenses $18,927 $10,961 $48,059 $48,059 $48,059
530343 Other Svcs - Banking $19,439 $14,450 $21,000 $21,000 $21,000
530411 Communication - Phone $11,039 $17,654 $19,441 $19,441 $28,611
530413 Communication - R&M $0 $0 $600 $600 $600
540430 Utilities $844,609 $979,672 $1,082,580 $1,057,580 $1,083,266
545100 R&M Buildings $9,953 $7,050 $15,640 $15,640 $15,640
545130 R&M Bldgs - Water Plant $11,861 $18,194 $286,700 $286,700 $286,700
545140 R&M Bldgs - Sewer Plant $583,834 $751,756 $265,500 $265,500 $265,500
545150 R&M Bldgs - Reclaimed Plant $8,624 $0 $49,000 $49,000 $69,000
545230 R&M Infra - Lift Stations $5,797 $15,074 $121,000 $95,000 $129,600
545240 R&M Infra - Water System $205,172 $469,919 $491,400 $491,400 $709,800
545250 R&M Infra - Sewer System $39,367 $80,744 $96,000 $122,000 $119,500
545270 R&M Infra - Grounds $41,112 $41,771 $86,535 $86,535 $114,034
545300 R&M Mach & Equip $47,409 $56,121 $63,720 $63,720 $33,170
545310 R&M M&E - Vehicles $27,970 $15,086 $27,000 $27,000 $27,000
545320 R&M M&E - Meters $20,958 $17,372 $52,070 $52,070 $52,070
550510 Office $853 $470 $1,900 $1,900 $2,400
550520 Operating $28 $2,000 $0 $0 $2,250
550522 Operating - Tires / Filters $4,756 $8,529 $12,500 $12,500 $12,500
550523 Operating - Janitorial $1,000 $1,008 $2,500 $2,500 $3,000
550525 Operating - Small Tools $18,610 $6,025 $45,200 $45,200 $45,200
550526 Operating - Software $8,704 $86,859 $10,400 $10,400 $10,400
550527 Operating - Apparel $14,320 $11,660 $15,875 $15,875 $17,610
552000 Fuel $108,054 $108,030 $148,024 $148,024 $133,832
555400 Travel & Per Diem $119 $2,361 $8,000 $8,000 $8,000
555420 Postage / Freight $9 $32 $100 $100 $100
555441 Rent / Lease - Copy Machine $2,046 $0 $2,160 $2,160 $2,160
555442 Rent / Lease - Equipment $3,436 $32,626 $13,798 $13,798 $13,798
555450 Insurance $15,000 $15,000 $15,000 $15,000 $15,000
555470 Printing / Binding $0 $0 $330 $330 $330
555480 Promotional / Advertising $3,984 $7,814 $12,000 $12,000 $12,000
555490 Not Otherwise Classified $17,674 $812 $1,500 $1,500 $1,500
555540 Dues/Reg/Pub $1,598 $12,560 $13,410 $13,410 $13,410
555550 Training $2,136 $2,417 $7,950 $7,950 $12,450
555551 Educational Incentive $0 $556 $0 $0 $0
599100 Contingency $0 $0 $30,831 $30,831 $35,411
Total Operating $6,923,042 $8,470,991 $8,676,118 $8,600,856 $9,573,573
121
155
Water & Sewer Utility 410
Applications
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
570710 Principal $1,104,384 $856,586 $919,957 $919,957 $894,069
570720 Interest $111,453 $80,057 $1,488,862 $1,488,862 $1,512,655
570730 Other Debt Service Costs $0 $0 $5,000 $5,000 $5,000
Total Debt Service $1,215,837 $936,643 $2,413,819 $2,413,819 $2,411,724
591001 To General Fund $546,702 $764,064 $751,268 $751,268 $737,008
Total Transfers $546,702 $764,064 $751,268 $751,268 $737,008
560621 Buildings - Plants and Main $78,765 $31,911 $0 $0 $0
560631 Improvements $0 $0 $0 $0 $0
560640 Machinery & Equipment $79,821 $756,577 $10,000 $745,870 $10,000
560641 Mach & Equip - Vehicles $77,057 $69,323 $81,000 $731,262 $60,000
560650 Construction In Progress $1,600,217 $1,272,145 $3,250,000 $2,979,130 $5,704,000
560680 Intangibles $9,051 $0 $0 $0 $0
Total Capital $1,844,911 $2,129,956 $3,341,000 $4,456,262 $5,774,000
Transfer to Balance Sheet ($2,949,295)($2,986,542)
Transfer to Balance Sheet ($2,949,295)($2,986,542)
TOTAL APPLICATIONS $8,668,792 $11,072,758 $17,023,644 $18,063,644 $20,486,889
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $33,850,247 $34,229,592 $9,044,357 $11,172,489 $7,080,988
Appropriation TO (FROM) Fund Equity $3,101,708 $2,375,224 ($4,091,501)($4,091,501)($4,501,169)
FUND EQUITY - September 30 $36,951,955 $36,604,816 $4,952,856 $7,080,988 $2,579,819
Non-cash Adjustments ($2,722,363)($2,936,556)
Total Net Assets per ACFR $34,229,592 $33,668,260
Net Assets Net Assets less Net Capital
(less Renewal/Replacement, Restricted)
Total Net Assets Consist of (Estimated):
Cash and Investments -$20,710,683
Other Current Assets -$573,199
Restricted Investments -($254,537)
Net Deferred Flow (pension/OPEB) -
$443,370
Current Liabilities -($2,302,582)
Noncurrent Liabilities -($8,097,354)
Capital Assets
(net of related debt) -$22,593,678
122
156
Water & Sewer Service Availability 412
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Operating:
324210 Svc Avail - Water / Residential $46,638 $37,713 $0 $0 $0
324215 Svc Avail - Sewer / Residential $177,510 $143,943 $0 $0 $0
324220 Svc Avail - Water / Commercial $52,151 $445 $0 $0 $0
324225 Svc Avail - Sewer / Commercial $232,427 $16,498 $0 $0 $0
Operating Revenues $508,726 $198,599 $0 $0 $0
Non-Operating:
334351 Grant - SJRMD $0 $552,056 $0 $0 $0
361100/361300 Investment ($111,500)$249,513 $140,000 $140,000 $90,000
Non-Operating Revenues ($111,500)$801,569 $140,000 $140,000 $90,000
Total Revenues $397,226 $1,000,168 $140,000 $140,000 $90,000
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $397,226 $1,000,168 $140,000 $140,000 $90,000
APPLICATIONS
Total Operating $0 $0 $0 $0 $0
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $0 $2,504,392 $500,000 $500,000 $500,000
Total Capital $0 $2,504,392 $500,000 $500,000 $500,000
Assets Transferred to Balance Sheet $0 ($2,504,392)
Transfer to Balance Sheet $0 ($2,504,392)
TOTAL APPLICATIONS $0 $0 $500,000 $500,000 $500,000
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $6,875,385 $7,272,611 $5,010,369 $5,768,387 $5,408,387
Appropriation TO (FROM) Fund Equity $397,226 $1,000,168 ($360,000)($360,000)($410,000)
FUND EQUITY - September 30 $7,272,611 $8,272,779 $4,650,369 $5,408,387 $4,998,387
Total Net Assets Consist of (Estimated):
Cash and Investments -$5,543,767
Other Current Assets -$552,056
Current Liabilities -($327,436)
Capital Assets
(net of related debt) -$2,504,392
Net Assets Net Assets less Net Capital
(less Renewal/Replacement, Restricted)
123
157
Stormwater Utility 411
Overview
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Actual Actual Budget Budget Budget
Sources
Revenues $1,099,537 $1,213,882 $1,161,280 $1,161,280 $1,078,080
Transfers In $0 $20,000 $0 $0 $0
Total Sources $1,099,537 $1,233,882 $1,161,280 $1,161,280 $1,078,080
Applications
Personnel Services $386,284 $342,599 $664,110 $634,110 $697,024
Operating Expenses $599,671 $943,357 $903,945 $859,938 $1,127,901
Debt $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0
Capital Outlay $42,504 $601,721 $300,000 $181,607 $0
Total Applications $1,028,459 $1,887,677 $1,868,055 $1,675,655 $1,824,925
Less Capitalized Applications ($42,504)($601,721)
Total Non-Capital Applications $985,955 $1,285,956
Operations - 3800
Public Works Director 1
Stormwater Manager 1 1 1
Foreman Stormwater 1
Maintenance Worker 4 3 3 3
Total 5 4 4 5
Engineering - 3810
Engineering Director 1 1
Construction Inspector 1
Professional Engineer/Civil Engineer 1 2 2 1
Total 1 3 4 1
TOTAL FULL-TIME PERSONNEL 6 7 8 6
124
158
Stormwater Utility 411
Fund Recap
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Operating:
322120 Engineering Inspection $0 $0 $20,000 $20,000 $1,000
343901 Stormwater $1,134,353 $1,137,163 $1,121,280 $1,121,280 $1,066,080
Operating Revenues $1,134,353 $1,137,163 $1,141,280 $1,141,280 $1,067,080
Non-Operating:
331390 Federal Grant - Other Phys. Environ.$453 $0 $0 $0 $0
334390 State Grant - Other Phys. Environ.$35 $0 $0 $0 $0
361100/361300 Investment ($35,323)$76,719 $20,000 $20,000 $11,000
369900 Misc Revenue $19 $0 $0 $0 $0
Non-Operating Revenues ($34,816)$76,719 $20,000 $20,000 $11,000
Total Revenues $1,099,537 $1,213,882 $1,161,280 $1,161,280 $1,078,080
381001 From General Fund $0 $20,000 $0 $0 $0
Total Transfers $0 $20,000 $0 $0 $0
TOTAL SOURCES $1,099,537 $1,233,882 $1,161,280 $1,161,280 $1,078,080
APPLICATIONS
Division
3800 Operations $863,760 $964,227 $1,601,053 $1,389,933 $1,558,146
3810 Engineering $122,195 $321,729 $267,002 $285,722 $266,779
TOTAL APPLICATIONS $985,955 $1,285,956 $1,868,055 $1,675,655 $1,824,925
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $9,790,651 $9,504,154 $1,300,773 $1,525,548 $1,011,173
Appropriation TO (FROM) Fund Equity $113,582 ($52,074)($706,775)($514,375)($746,845)
FUND EQUITY - September 30 $9,904,233 $9,452,080 $593,998 $1,011,173 $264,328
Non-cash Adjustments ($400,079)($442,116)
Total Net Assets per ACFR $9,504,154 $9,009,964
Net Assets Net Assets less Net Capital
Total Net Assets consist of (Estimated):
Cash and Investments -$1,753,160
Other Current Assets -$46,570
Restricted Investments ($282,813)
Net Deferred Flow (pension) -$120,919
Current Liabilities -($73,704)
Non-current Liabilities -($38,584)
Capital Assets (net of related debt) -
$7,484,416
125
159
Stormwater Utility 411
Applications Summary
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $221,309 $161,502 $429,580 $429,580 $470,360
510140 Overtime $6,062 $3,428 $10,008 $10,008 $3,000
520200 FICA $17,075 $11,607 $31,958 $31,958 $35,547
520220 Pension DB $65,504 $95,575 $24,673 $24,673 $34,556
520225 Pension DC $6,198 $5,717 $25,418 $25,418 $32,021
520230 Health Insurance $58,006 $50,798 $122,947 $92,947 $100,064
520240 Workers' Comp $12,130 $13,972 $19,526 $19,526 $21,476
Total Payroll $386,284 $342,599 $664,110 $634,110 $697,024
530311 Legal $5,502 $6,059 $6,408 $6,408 $6,408
530314 Consulting $50,722 $261,562 $75,000 $107,720 $90,000
530315 Pre/Post Employment $25 $50 $745 $745 $765
530341 Other Svcs - Contract / Admin $194,130 $219,335 $329,332 $284,685 $329,332
530342 Other Svcs - Maint / Licenses $396 $0 $2,729 $2,729 $5,034
530411 Communication - Phone $624 $492 $1,104 $1,104 $1,104
545210 R&M Infra - Stormwater $83,768 $191,205 $166,480 $144,080 $370,624
545270 R&M Infra - Grounds $208,251 $226,455 $230,120 $230,120 $244,160
545300 R&M Mach & Equip $11,490 $5,710 $17,900 $17,900 $17,900
545310 R&M M&E - Vehicles $4,371 $3,951 $4,450 $4,450 $4,450
550510 Office $157 $24 $250 $190 $250
550520 Operating $318 $605 $250 $250 $300
550522 Operating - Tires / Filters $2,179 $1,502 $3,000 $3,000 $3,000
550524 Operating - Chemicals $0 $0 $15,500 $4,900 $500
550525 Operating - Small Tools $4,673 $4,609 $10,200 $10,200 $10,200
550527 Operating - Apparel $4,142 $1,817 $7,550 $7,210 $7,820
552000 Fuel $22,886 $16,211 $19,668 $19,668 $20,196
555400 Travel & Per Diem $10 $0 $600 $600 $600
555420 Postage / Freight $0 $88 $100 $100 $200
555442 Rent / Lease - Equipment $2,482 $1,225 $3,000 $3,000 $4,000
555480 Promotional / Advertising $0 $0 $300 $1,620 $400
555540 Dues/Reg/Pub $2,945 $1,977 $3,185 $3,185 $3,185
555550 Training $600 $480 $1,900 $1,900 $1,900
599100 Contingency $0 $0 $4,174 $4,174 $5,573
Total Operating $599,671 $943,357 $903,945 $859,938 $1,127,901
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $42,504 $601,721 $300,000 $181,607 $0
Assets Transferred to Balance Sheet ($42,504)($601,721)
Total Capital $0 $0 $300,000 $181,607 $0
TOTAL APPLICATIONS $985,955 $1,285,956 $1,868,055 $1,675,655 $1,824,925
126
160
Stormwater 38
Operations 3800
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $195,765 $137,245 $327,419 $327,419 $355,960
510140 Overtime $6,062 $3,428 $10,008 $10,008 $3,000
520200 FICA $15,304 $9,974 $24,140 $24,140 $26,795
520220 Pension DB $48,780 $86,993 $15,116 $15,116 $34,556
520225 Pension DC $6,169 $5,717 $19,895 $19,895 $23,441
520230 Health Insurance $49,978 $43,787 $77,603 $67,603 $76,704
520240 Workers' Comp $11,444 $12,646 $16,719 $16,719 $18,341
Total Payroll $333,502 $299,790 $490,900 $480,900 $538,797
530311 Legal $5,502 $6,059 $6,408 $6,408 $6,408
530315 Pre/Post Employment $25 $50 $745 $745 $765
530341 Other Svcs - Contract / Admin $175,834 $205,023 $312,364 $267,717 $312,364
530342 Other Svcs - Maint / Licenses $396 $0 $2,145 $2,145 $4,450
530411 Communication - Phone $384 $272 $864 $864 $1,104
545210 R&M Infra - Stormwater $83,768 $191,205 $166,480 $144,080 $370,624
545270 R&M Infra - Grounds $208,251 $226,455 $230,120 $230,120 $244,160
545300 R&M Mach & Equip $11,490 $5,710 $17,900 $17,900 $17,900
545310 R&M M&E - Vehicles $4,371 $3,951 $4,450 $4,450 $4,450
550510 Office $157 $24 $250 $190 $250
550520 Operating $318 $605 $250 $250 $300
550522 Operating - Tires / Filters $2,179 $1,502 $3,000 $3,000 $3,000
550524 Operating - Chemicals $0 $0 $15,500 $4,900 $500
550525 Operating - Small Tools $4,673 $4,609 $10,000 $10,000 $10,000
550527 Operating - Apparel $4,142 $1,817 $7,550 $7,210 $7,820
552000 Fuel $22,781 $13,477 $19,668 $13,668 $20,196
555400 Travel & Per Diem $10 $0 $600 $600 $600
555420 Postage / Freight $0 $88 $100 $100 $200
555442 Rent / Lease - Equipment $2,482 $1,225 $3,000 $3,000 $4,000
555480 Promotional / Advertising $0 $0 $300 $1,620 $400
555540 Dues/Reg/Pub $2,895 $1,885 $3,185 $3,185 $3,185
555550 Training $600 $480 $1,100 $1,100 $1,100
599100 Contingency $0 $0 $4,174 $4,174 $5,573
Total Operating $530,258 $664,437 $810,153 $727,426 $1,019,349
Total Transfers $0 $0 $0 $0 $0
560650 Construction In Progress $42,504 $601,721 $300,000 $181,607 $0
Assets Transferred to Balance Sheet ($42,504)($601,721)
Total Capital $0 $0 $300,000 $181,607 $0
TOTAL APPLICATIONS $863,760 $964,227 $1,601,053 $1,389,933 $1,558,146
127
161
Stormwater 38
Engineering 3810
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $25,544 $24,257 $102,161 $102,161 $114,400
520200 FICA $1,771 $1,633 $7,818 $7,818 $8,752
520220 Pension DB $16,724 $8,582 $9,557 $9,557 $0
520225 Pension DC $29 $0 $5,523 $5,523 $8,580
520230 Health Insurance $8,028 $7,011 $45,344 $25,344 $23,360
520240 Workers' Comp $686 $1,326 $2,807 $2,807 $3,135
Total Payroll $52,782 $42,809 $173,210 $153,210 $158,227
530314 Consulting $50,722 $261,562 $75,000 $107,720 $90,000
530341 Other Svcs - Contract / Admin $18,296 $14,312 $16,968 $16,968 $16,968
530342 Other Svcs - Maint / Licenses $0 $0 $584 $584 $584
530411 Communication - Phone $240 $220 $240 $240 $0
550525 Operating - Small Tools $0 $0 $200 $200 $200
552000 Fuel $105 $2,734 $0 $6,000 $0
555540 Dues/Reg/Pub $50 $92 $0 $0 $0
555550 Training $0 $0 $800 $800 $800
Total Operating $69,413 $278,920 $93,792 $132,512 $108,552
Total Transfers $0 $0 $0 $0 $0
Total Capital $0 $0 $0 $0 $0
TOTAL APPLICATIONS $122,195 $321,729 $267,002 $285,722 $266,779
128
162
Development Services 420
Overview
UNAUDITED Original Revised
FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Actual Actual Budget Budget Budget
Sources
Revenues $890,310 $1,202,522 $853,500 $853,500 $1,020,500
Transfers In $0 $0 $0 $0 $0
Total Sources $890,310 $1,202,522 $853,500 $853,500 $1,020,500
Applications
Personnel Services $432,804 $567,359 $959,622 $920,355 $792,929
Operating Expenses $850,377 $936,671 $1,088,370 $1,125,616 $1,303,604
Transfers $0 $0 $0 $0 $0
Capital Outlay $173,217 $71,687 $355,000 $157,021 $360,000
Total Applications $1,456,398 $1,575,717 $2,402,992 $2,202,992 $2,456,533
Less Capitalized Applications ($173,217)($71,687)
Total Non-Capital Applications $1,283,181 $1,504,030
Building Plans and Inspections - 2400
Permitting & Licensing Manager 1 1 1 1
Construction Services Mgr/ Inspector 1 1 1 1
Development Coordinator 4 4 4 5
Building Admin Asst 1 1
Professional Engineer/Civil Engineer 1 1
Customer Service Rep
Total 6 7 8 8
TOTAL FULL-TIME PERSONNEL 6 7 8 8
Plans and Inspections - Part Time - 2400
Development Coordinator 0.73
TOTAL PART-TIME PERSONNEL 0.00 0.00 0.73 0.00
129
163
Development Services 420
Sources and Fund Recap
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Account Description Actual Actual Budget Budget Budget
SOURCES
Operating:
322110 Plans Review $186,329 $179,480 $200,000 $200,000 $182,500
322130 Building Permits $635,743 $647,210 $400,000 $400,000 $630,000
322140 Building Permit - Surcharge $3,499 $2,074 $3,500 $3,500 $2,000
322210 Electrical Permit $18,562 $16,786 $20,000 $20,000 $16,000
322220 Plumbing Permit $29,375 $30,629 $30,000 $30,000 $30,000
322230 Mechanical Permit $112,615 $120,875 $90,000 $90,000 $100,000
Operating Revenues $986,123 $997,054 $743,500 $743,500 $960,500
Non-Operating:
361100/361300 Investment ($95,813)$205,468 $110,000 $110,000 $60,000
Non-Operating Revenues ($95,813)$205,468 $110,000 $110,000 $60,000
Total Revenues $890,310 $1,202,522 $853,500 $853,500 $1,020,500
Total Transfers $0 $0 $0 $0 $0
TOTAL SOURCES $890,310 $1,202,522 $853,500 $853,500 $1,020,500
APPLICATIONS
Division
2400 Plans and Inspections $1,283,181 $1,504,030 $2,402,992 $2,202,992 $2,456,533
Total Operating $1,283,181 $1,504,030 $2,402,992 $2,202,992 $2,456,533
TOTAL APPLICATIONS $1,283,181 $1,504,030 $2,402,992 $2,202,992 $2,456,533
CHANGE IN FUND EQUITY
FUND EQUITY - October 1 $6,349,051 $5,923,533 $4,495,290 $5,165,173 $3,815,681
Appropriation TO (FROM) Fund Equity ($392,871)($301,508)($1,549,492)($1,349,492)($1,436,033)
FUND EQUITY - September 30 $5,956,180 $5,622,025 $2,945,798 $3,815,681 $2,379,648
Non-cash Adjustments:($32,647)($30,467)
Total Net Assets per ACFR $5,923,533 $5,591,558
Net Assets Net Assets less Net Capital
Total Net Assets consist of (Estimated):
Cash and Investments -$5,403,334
Restricted Investments -($282,814)
Net Deferred Flow (pension) -$120,919
Current Liabilities -($38,167)
Non-current Liabilities -($38,099)
Capital Assets (net of related debt) -
$426,385
130
164
Development Services 420
Plans & Inspections - 2400
UNAUDITED Original Revised
Account FY 21/22 FY 22/23 FY 23/24 FY 23/24 FY 24/25
Number Description of Expenditure Actual Actual Budget Budget Budget
510100 Base Wages/Salaries $289,482 $390,811 $657,793 $657,793 $613,691
510140 Overtime $2,646 $6,663 $1,998 $1,998 $2,644
520200 FICA $22,816 $29,246 $49,794 $49,794 $46,036
520220 Pension DB $48,596 $80,042 $7,843 $7,843 $0
520225 Pension DC $15,602 $13,011 $43,434 $43,434 $44,611
520230 Health Insurance $53,298 $46,916 $191,732 $152,465 $78,996
520240 Workers' Comp $364 $670 $7,028 $7,028 $6,951
Total Payroll $432,804 $567,359 $959,622 $920,355 $792,929
530314 Consulting $154,476 $177,048 $215,000 $181,582 $225,000
530315 Pre/Post Employment $0 $137 $400 $400 $400
530311 Legal $0 $0 $38,448 $38,448 $38,448
530341 Other Svcs - Contract / Admin $648,271 $610,812 $665,645 $660,645 $671,045
530342 Other Svcs - Maint / Licenses $25,364 $131,400 $104,100 $181,785 $227,000
530411 Communication - Phone $1,613 $1,397 $3,312 $3,312 $3,900
545310 R&M M&E - Vehicles $0 $0 $0 $1,900 $0
550510 Office $1,637 $1,730 $3,600 $3,600 $4,300
550520 Operating $2,872 $811 $5,000 $5,000 $6,000
550522 Operating - Tires / Filters $0 $0 $1,950 $929 $1,950
550525 Operating - Small Tools $11,051 $5,935 $8,000 $9,569 $31,600
550526 Operating - Software $642 $0 $6,000 $1,531 $37,000
550527 Operating - Apparel $285 $177 $500 $500 $500
552000 Fuel $64 $220 $366 $366 $366
555400 Travel & Per Diem $986 $1,588 $7,000 $5,600 $10,500
555420 Postage / Freight $128 $200 $500 $500 $500
555470 Printing / Binding $436 $1,000 $1,000 $1,000 $2,000
555480 Promotional / Advertising $85 $0 $0 $0 $0
555540 Dues/Reg/Pub $880 $1,490 $2,650 $4,050 $5,658
555550 Training $1,587 $2,726 $9,237 $9,237 $12,737
599100 Contingency $0 $0 $15,662 $15,662 $24,700
Total Operating $850,377 $936,671 $1,088,370 $1,125,616 $1,303,604
Total Transfers $0 $0 $0 $0 $0
560641 Mach & Equip - Vehicles $0 $0 $30,000 $32,021 $35,000
560643 Mach & Equip - Furn/Office $7,717 $0 $0 $0 $0
560650 Construction In Progress $165,500 $71,687 $325,000 $125,000 $325,000
Assets Transferred to Balance Sheet ($173,217)($71,687)
Total Capital $0 $0 $355,000 $157,021 $360,000
TOTAL APPLICATIONS $1,283,181 $1,504,030 $2,402,992 $2,202,992 $2,456,533
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APPENDIX
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GLOSSARY
account number – in accordance with the state chart of accounts, each class of expenditures
and revenues is assigned a specific account number for use within the City’s accounting
system
ad valorem tax – a tax levied on assessed value of real property (land and buildings) and
personal property (business equipment) within the City and not expressly exempt; also known
as property tax
accrual basis – method of accounting that focuses on total economic resources and
recognizes the financial effect of transactions, events, and interfund activities when they
occur, regardless of the timing of related cash flows
actual – historical data as opposed to budget data; those funds which have been already
been received or utilized as opposed to budgeted funds that are merely estimates of possible
funds to be received or utilized
annual budget – an estimate of expenditures for specific purposes during the fiscal year
(October 1 – September 30) and the estimated revenues for financing those activities
appropriation - an authorization granted by the City Commission to make expenditures and
to incur obligations for the purposes specified
assessed valuation – property valuation established by the County Property Appraiser as a
basis for levying taxes
ARPA – American Rescue Plan Act; Federal grant (COVID19)
balanced budget – budget in which each fund’s revenues and appropriations from the fund
(if applicable) equal expenditures and appropriations to the fund (if applicable)
bonds - a certificate of debt issued by a government or corporation in order to raise money;
the issuer is required to pay a fixed sum annually until maturity and then a fixed sum to repay
the principal
budget – expenditure authority created by resolution which is an estimate of anticipated
income and expenditures for the fiscal period with a plan to maintain a proper balance
between the two
capital – a level of budgetary appropriation that includes expenses for land, building,
machinery and equipment; expenditures must equal or exceed $5,000 to be considered for
capitalization and have a useful life that extends beyond a single reporting period
capital project fund – a fund type used to account for the sources and applications of funds
related to the acquisition or construction of major capital facilities
132 168
CIP – Capital Improvement Program; also, Construction in Process account 560650
contingency – an appropriation of funds to cover unforeseen events that occur during the
fiscal year
CRA – Community Redevelopment Area; a public entity created to implement redevelopment
activities as outlined under Chapter 163, Florida Statutes; the investment generates increased
tax revenues which then finance the debt issue (see also TIF)
debt service – the payment of principal and interest on borrowed funds such as bonds
debt service fund – a fund type used to account for the accumulation of resources for the
purpose of paying long-term principal and interest
defined benefit plan – pension plan that has terms specifying the amount of benefits to be
provided after separation of employment; to be distinguished from a defined contribution plan
in which the plan specifies the amount of the contribution to the plan
department – an organizational unit comprised of one or more programs, responsible for
carrying out a major governmental function
depreciation – the decrease in value of physical assets due to use and the passage of time
employer contribution – in the context of pension benefits a term to describe contributions
actually made by the employer in relation to the annual required contribution (ARC) of the
employer
encumbrance – an amount of money committed for the payment of goods and services not
yet received (performed) or paid
enterprise fund – a self-supporting fund designed to account for activities supported by user
charges and operated in a manner similar to private business enterprises; the Water and
Sewer Fund is an example of an enterprise fund
excise tax - a tax assessed on the consumer of a service, usually a utility service that is based
upon the level of consumption
expenditure – the amount of money actually paid or obligated for payment from City funds
fiduciary fund – a fund type used to report assets held in trust for others which therefore
cannot be used to support the government’s own programs (i.e. pension trust fund)
fines and forfeitures – revenues derived from penalties imposed for the commission of
statutory offenses, violation of lawful administrative rules and regulations a nd for neglect of
official duty; confiscated property is an example of this revenue category
133 169
fiscal year – any period of 12 consecutive months designated as the budget year; the City’s
budget year begins October 1 and ends September 30; the year is represented by the date
on which it ends. October 1, 2020 to September 30, 2021 would be Fiscal Year 2021 (FY21)
FY – Fiscal Year
franchise fee – a fee assessed on a business, usually a public utility, in return for giving them
the exclusive right to operate inside the City limits
FTE – Full-Time Equivalent, which is calculated on the basis of the number of hours that have
been budgeted for a particular position; i.e. 1 FTE = 2080 hours, .5 FTE = 1040 hours
fund – an accounting entity that has a set of self -balancing accounts and that records all
financial transactions or specific activities of government functions
fund balance – the resources available for appropriation in accordance with the prescribed
basis of budgeting
fund equity - net assets less net capital; noncapital portion of net assets
GAAP - Generally Accepted Accounting Principles as promulgated by the Governmental
Accounting Standards Board
GASB - Government Accounting Standards Board; the source of GAAP used by State and
Local governments for the purpose of establishing and improving accounting and financial
reporting standards
General Fund – the general operating fund of the City which is supported primarily through
taxes, fees and intergovernmental revenues and includes most of the essential governmental
services such as police, public works, and general administration
General Obligation Debt – one of four basic forms of long-term debt that pledges the general
credit and taxing powers of the borrowing government and which, therefore, requires voter
approval for issuance
GIS – Geographic Information Systems
HOA – Homeowners Association
impact fees – fees charged to developers at the time of development for construction of
facilities to serve the development site
interfund transfer – flow of assets between funds without equivalent flow of assets in return
and without requirement for repayment
LCIR – the State of Florida’s Legislative Committee on Intergovernmental Relations; provides
some intergovernmental revenue estimates for budgetary purposes
134 170
LIBOR – London Interbank Offered Rate; the rate at which banks offer to lend unsecured
funds to other banks in the London wholesale money market
Local Option Gas Tax – a tax established in 1983 to fund transportation-related
improvements
major fund – a fund whose revenues, expenditures/expenses, assets, or liabilities (excluding
extraordinary items) are at least 10 percent of corresponding totals for all governmental or
enterprise funds and at least 5 percent of the aggregate amount for all gove rnmental and
enterprise funds for the same item
maximum millage rate – the maximum millage that a county or municipality may levy with a
simple majority vote of the governing body; other voting requirements will allow a municipality
to adopt a millage rate in excess of the maximum millage rate
millage rate – the tax rate on real and personal property, with one mill equal to $1 .00 per
$1,000 of assessed property value
modified accrual basis – method of accounting that focuses on current financial resources;
revenues are recognized when measurable and available, expenditures are recognized when
governments usually liquidate the liability rather than when that liability is first incurred
MSTU – Municipal Services Taxing Unit; funding mechanism to create a special taxing district
to make improvements to the community
nonmajor fund – a fund that does not meet the definition of a major fund (see definition for
major fund)
operating budget – that part of the budget to support expenditures supported by income that
is annually recurring
operating costs – those costs not defined as capital and related financing, noncapital
financing, or investing activities
original budget – the first complete appropriated budget which is approved at the seco nd
public hearing in September
proprietary fund – a fund type whose focus is on profit and loss aspects (operating income,
changes in net assets, financial position and cash flows); Enterprise Funds and Internal
Service Funds are the two types of Proprietary Funds
retirement benefit multiplier – the rate applied to the average compensation multiplied by
the employee’s years of accrual service to yield the amount payable under the normal
retirement pension
rolled-back millage rate – the tax rate which produces the same amount of taxes as levied
in the prior year when calculated against the current year’s tax base exclusive of new
construction
135 171
ROW – Right of Way; as in road right of way
special revenue fund – a fund established for the purpose of accounting for specific sources
which are restricted by law or policy to finance specific activities
SRLF – State Revolving Fund Loan; State of Florida funding opportunities
TIF – tax increment financing; a tool to use future gains in taxes to finance the current
improvements that will create those gains; property values in the CRA are capped at the
assessed value in the base year; thereafter, any tax revenues due to increases in value in
excess of the base are dedicated to the redevelopment area
TLBD – Tuscawilla Lighting and Beautification District; an assessment district
TMDL – Total Maximum Daily Load is a calculation of the maximum amount of a pollutant
that a waterbody can receive and still meet water quality standards
transfers – see interfund transfers
Truth in Millage (TRIM) – State statutes governing the determination of millage for taxing
authorities; requires strict parameters for advertising, public hearings, levy methods, etc.
user charges – the payment of a fee for direct receipt of a public service by the party
benefiting from the service
utility tax – a tax levied by cities on the consumers of various utilities such as electricity, gas,
and telephone service
W&S – Water and Sewer Utility Fund
WTP – water treatment plant
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