City Council Budget Work Session

City Council Budget Work Session - Jan 13 2026 Agenda Tuesday, January 13, 2026 at 5:30 PM Asbury City Hall, 5290 Grand Meadow Drive, Suite 1, Asbury, Iowa 52002 Page 1. Meeting Opening A. Call to Order B. Roll Call C. Citizen Input This is the time for persons to provide comment during the meeting. a. To make a public comment please use the “Chat” function for those joining via Zoom or dial star 9 (*9) from your phone. The moderator will open the lines one at a time and announce your name or phone number. b. If attending the meeting in person, please state your name and address before making your comments. c. The Mayor may limit each speaker to three minutes. The public comment agenda item is not intended as a question and answer forum. If a person has a question(s) for the Mayor or City Council, the question(s) may be submitted prior to or after the meeting in writing, or email info@cityofasbury.com or call City Hall 563-556-7106. All questions will be answered during or after the meeting in a timely fashion. 2. Suspend with the Reading and approval of the last minutes. 3. Fiscal Year 2027 Budget Calendar and Overview - Capital Improvement Plan - Debt Service Page 1 of 17  A. Budget ScheduleFY27.pdf Budget Assumptions Capital 3 - 14 Projects and Debt Service.pdf - 4. General Fund - Public Safety 15 PUBLIC SAFETY 1072026.pdf 5. General Fund - Economic Development A. GF ECON DEV FY 2027.pdf 16 6. General Fund - General Government A. GF General Government FY 2027.pdf 17 7. Public Comment for New Items Not Previously Presented 8. Any Other Business 9. Adjournment Title VI Statement - The City of Asbury receives federal funding and may not discriminate against anyone on the basis of race, color, or national origin, according to Title VI of the Civil Rights Act of 1964. For more information or to obtain a Title VI Complaint form, call 563-556- 7106. Page 2 of 17  FY’27 Budget Schedule AGENDA FOR TUESDAY, JANUARY 13, 2026 5:00 P.M. Asbury Community Services Campus City Hall Conference Room I. Budget Discussion. 1. Budget Work Session Calendar. 2. Budget Overview. 3. Capital Improvement Plan. 4. Debt Service Fund. 5. Public Safety – General Fund. 6. Economic Development – General Fund. 7. General Government – General Fund. AGENDA FOR TUESDAY, JANUARY 20, 2026 3 P.M. Asbury Community Services Campus City Hall Conference Room II. Budget Discussion. 1. Golf Course 2. General Fund. a. Public Wks. b. Parks. c. Revenue. AGENDA FOR TUESDAY, JANUARY 27, 2026 5:00 P.M. Asbury Community Services Campus City Hall Conference Room III. Budget Discussion. 1. Utility Rates. 2. Storm Water. 3. Water. 4. Sewer. 5. Solid Waste. 6. Road Use Tax. 1 Page 3 of 17  AGENDA FOR TUESDAY, February 3, 2026 Noon Asbury Community Services Campus City Hall Conference Room IV. Budget Discussion. 1. Capital Items. (Equipment and Infrastructure) 2. Summary of Budget. AGENDA FOR TUESDAY, FEBRUARY 10, 2026 5:20 P.M Asbury Community Services Campus City Hall Conference Room V. Budget Discussion. (If needed) February 24 Set the date for public hearing for the Property Tax Levy Hearing. Same as the maximum levy rate this rate may go lower when approving the budget but not higher. Publish notice not less than four and not more than 20 days PRIOR to the date of the proposed property tax hearing. Before March 5 create a proposed tax rate levy – enter items into Department of Management software to be transferred to the County Auditor’s Office for the required mailing. March 20 Mailing of truth-in taxation statement is completed by the County Auditor. March 24 Hold Public Hearing Property Tax Levy – Separate meeting for this public hearing and only agenda item to be discussed. Quorum is required. Need minimum 3 approving votes. March 24 Set date for public hearing for the FY 25 Budget. Council regular agenda. Publish notice not less than four and not more than 20 days PRIOR to the date of the proposed budget hearing. April 14 Special Council meeting for public hearing for budget adoption; Adopt resolution to approve final budget. Quorum is required. Need minimum 3 approving votes. Before April 30 submit budget to the Department of Management and the County Auditor. 2 Page 4 of 17 Overview Budget FY 2027 The City Council is finalizing the goals and priorities for the City and at this time the Strategic Planning Report is in draft form. This budget is prepared aligned with the goals of the City Council with a focus of providing services to City of Asbury residents with a level of service consistent with prior years, retaining staff by paying competitive wages and benefits, factoring in inflationary costs for utilities and supplies and increasing costs for vehicle and equipment replacement. While going through this budget process council focused on the level of service the city currently provides to the residents and the priorities council has set through the goal setting process. The City of Asbury is a small sized community. The city has grown from a population 2,250 in 2000 to just shy of 6,000 residents with the 2020 census. City staff has grown to meet the impact of the additional population, housing, streets, and utility extensions. The city has 21 full time staff; 2 part time staff; and approximately 35 FTE seasonal staff to support operations at the Meadows. Public Works and Administrative employees perform a variety of duties that support several departments in an effort to provide services to the community in a cost-efficient manner. The majority of this budget funds the essential services to the community; police, fire, streetlighting, snow removal, street maintenance, water, sewer, refuse and storm water services. The culture and recreation budget includes quality of life services: library and parks. The budget as prepared plans for future vehicle and equipment replacement by funding reserves for their replacement. Department Heads were tasked with reviewing vehicle and equipment expenses and optimizing the length the vehicle or equipment is in service at the lowest annual operating cost and peak efficiency. Staff is available to assist residents and resolve manners most of the time in the same day and capital projects are planned to provide a stable level for the property tax levy and debt service levy while also minimizing increases to the utility rates. With the additional limits on property tax collections, it is another tough budget year to match funding priorities and setting appropriate property tax rates and utility rate levels. The Council on many occasions struggles with providing compulsory services and meeting community expectations. The State legislature again has made property tax reform a high priority. Any proposed changes may have a negative impact on cities. The state legislature’s proposed tax cuts leave cities with less local control and enact legislation with the requirement that a city provide the service and meet state standards that are unfunded, restrict cities by limiting property tax funding and repeal funding sources for cities. It is important for the City Council to stay informed of the proposed changes and communicate with our state legislators (Carrie Koelker and Shannon Lungren) with any positive or negative impacts of proposed tax law changes. 2 Page 5 of 17 How Does Asbury Compare to Other Communities? DBQ Asbury Maquoketa Hiawatha Manchester Bondurant Polk City Dubuque County Population* 6,051 6,064 7,347 5,283 9,511 6,430 58,987 99,242 Median Value Owner Occupied Housing* $312,400 $126,800 $210,200 $130,500 $288,600 $385,000 $193,100 $226,100 Education Bachelor's degree or higher %* 51.3% 17.0% 32.4% 22.2% 53.6% 47.2% 33.60% 32.90% Median household income * $130,071 $56,039 $67,628 $58,578 $128,341 $163,000 $64,985 $75,919 Property Tax Levy FY 26** 8.74759 12.54253 13.78187 15.45410 10.83493 11.0000 10.06372 US Census Bureau Quick Facts* Iowa Department of Management and Budget FY 2026 Budget** According to HomeSnacks 2025 Statistics Asbury has the: 2nd highest median household income in Iowa Ranked 8th in median house price The 8th lowest poverty level at 5.2% 3 Page 6 of 17  General Fund Expenditures Asbury The General Fund is the general operating fund of the City for general service departments. The General Fund, Debt Service and Capital Projects are approximately $8.3 of the City’s $10.6 million budget for FY 25. For comparison, below is the average general fund expenditures for all Iowa cities. 4 Page 7 of 17  Expenditures General Comments: Budget Assumptions: Salaries: A continuing priority for the City Council as determined at the Strategic Planning Session is Staff Retention and Competitive Wages. Unemployment is creeping upward and a new trend is appearing where cities are seeing an increase in the applicant pool. In spite of this, it continues to be challenging to fill openings with qualified applicants with the certifications required and municipal experience and to pay competitive wages and benefits. Now more than ever, it is beneficial to the operations of the city to pay current employees competitive wages and benefits to retain staff and their institutional knowledge. This budget as prepared is inclusive of a 4% wage adjustment. The Midwest CPI is 2.8%. Employee Benefits IPERS – 6130: The employer and employee contribution rates for IPERS did not increase from the prior fiscal year. Beginning July 1, 2025. The combined contribution for regular employees is 15.73%. For protective class members (police) the employer and employee contribution rate will remain at 15.52%. The employer share will be 9.44% for regular employees and 9.185% for protective class members. Health Insurance – 6150: Health insurance premiums continue on an upward climb. The plan is to continue with the Iowa Community Trust through a 28E Agreement. The City plan is partially self-funded with a higher deductible health plan from Wellmark. The renewal for health insurance for FY 27 is estimated to be 8.1%. The previous year was a 7% increase. At the current time, I continue to have discussions with the City’s healthcare broker. From those discussions, it appears the renewal will be less than the estimate that was previously quoted. The renewal quote should be received prior to finalizing this budget and health insurance line items will be adjusted to reflect the renewal. The city will continue to offer employees two options for health insurance as follows: Option A is a fully funded plan. The employee contribution for a single plan will be $90.00 per month and the employee contribution for a family plan will be $269.00 per month. Option B is an HSA plan. The employee contribution for a single plan will be $63.00 and the employee contribution for the family plan will be $196.00 per month. The City will contribute to a health savings account in the name of the employee for the single plan $2,250 annually on the first pay date in January and for the family plan $4,500 annually on the first pay date in January. If an employee resigns during the year, the employee is responsible to refund to the City any HSA funds paid prorated by the number of months between January 1 and December 31. The employee is responsible to have an individual HSA established at a financial institution and notify the city of the account information for the HSA employer contributions to be deposited electronically. The employee portion of the health insurance premium may be adjusted based on the renewal. UNEMPLOYMENT - 6170: State unemployment rate for the city remains the same at 0.300%. However, the amount decreases from the first $39,500 to the first $20,400 of wages paid. Minimum Wage: The City pays the state and federal minimum wage standard of $7.25. 5 Page 8 of 17 Accounting and Auditing 6401: A decrease in this budget is because of the financial system software conversion that took place during the current fiscal year. This expenditure will stabilize with the annual software fee and annual audit fees. Insurance - 6408: IAMU Safety Group recommends city budget 6% increases in premium renewals. The “hard market” appears to be softening. However, it is expected there will be pressure to increase deductibles to see premium savings. The prior year increase was 5%. The City utilizes Cottingham and Butler as the insurance broker. The policy includes: property, liability, worker compensation, business auto, inland marine, umbrella, crime and errors and omissions for all city locations and personnel. The policy premium is allocated to departments based on vehicles, buildings, equipment and payroll. For example, police vehicle insurance is allocated to the Police Budget; the Wastewater Treatment Plant is allocated to the Sewer Budget, etc. Mileage: Mileage paid to employees reimbursed per the IRS allowance. Employees are required to utilize city vehicles if available for travel. The IRS mileage rate for 2025 is $0.70 cents per mile. Utilities: Alliant Energy proposes a 5.4% increase in energy costs. Black Hills currently is not proposing an increase. Energy usage is not consistent month to month and increases and decreases are weather related. Summer usage for air conditioning, increase in gallons of water pumped for lawn irrigation and swimming pools. Winter usage for heating buildings. Vehicle Repair and Maintenance – Fuel: Fuel prices have trended downward. Last year gas prices were averaging $3.31 per gallon. Fuel for vehicles is currently $3.11 per gallon. It appears fuel prices have stabilized. Vehicle expense is estimated for small increases due to the increasing cost of vehicle maintenance. Information Technology 6490. In December 2024, the City Council approved an agreement with Managed Solutions Group that increased the level of service to include improved email and system security in an effort to combat scams, fraud and abuse. This service includes employee training on fraud and improved monitoring of the city’s network. The monthly monitoring fee is approximately $3,210. The monthly fee is allocated to departments based on the user services provided. In addition, Managed Solutions Group charges additional fees for server management and network connectivity services. 6 Page 9 of 17 Employee Wage and Benefits Allocation: City employees in Public Works and City Administration perform duties that may be classified to several funds. As a result, employee wages are allocated as a percentage to the General Fund – Public Works, Culture and Recreation, General Government, Special Revenue - Road Use Tax and Business Type Activities – Water, Sewer, Solid Waste and Storm Water. Employee Wages and benefits are estimated to be allocated as follows: Special General Fund Revenue Business Type Public Works PW Parks General Golf RUT Water Sewer Refuse Storm PW Director 21% 6% 0% 1% 22% 25% 25% 0% 0% Water Manager 22% 6% 0% 0% 7% 55% 10% 0% 0% Sewer Manager 19% 3% 0% 0% 8% 10% 60% 0% 0% Certified 29% 3% 1% 0% 10% 5% 50% 0% 2% Operator Driver/Operator 37% 20% 0% 0% 20% 5% 5% 3% 10% Driver/Operator 22% 6% 0% 0% 17% 5% 45% 0% 5% Driver/Operator 13% 12% 25% 25% 25% Administration City Admin 0% 0% 28% 5% 7% 25% 25% 5% 5% Dep City Clerk 0% 0% 61% 7% 0% 9% 9% 9% 5% Office Clerk 0% 0% 21% 6% 4% 28% 27% 9% 5% City Clerk 0% 17% 24% 5% 0% 22% 22% 9% 1% Adm Asst 0% 10% 25% 5% 0% 25% 25% 5% 5% Mayor and Council 100%. Police officers are allocated to the General Fund – Public Safety – Police Wages 100%. Meadows Golf Club Wages are allocated to the General Fund – Recreation 100%. Actual hours are tracked on payroll records and compared to the budgeted allocations and adjusted annually to reflect actual time spent for each fund and activity. 7 Page 10 of 17 CAPITAL IMPROVEMENT FUND FY 27 Proposed capital project improvements will be funded with a combination of Tax Increment Financing, General Fund, Road Use Tax, Local Option Sales Tax, Surface Transportation Funding, and utility reserves. Street Overlay and Watermain Replacement $ 1,400,000 Asbury Road east city limits to Radford Road Tuscany Ridge Centura Court Funding: LOST $200,000 RUT $450,000 General Fund $400,000 Water Fund $350,000 West Trail Connector (Fund 304) $ 850,000 Funding: TIF $600,000 State Grant $250,000 Meadows Creek and Pond Repair $ 770,000 Funding: TIF $385,000 IDALS $385,000 Asbury Road/Hales Mill Road Roundabout $ 1,500,000 Funding: STP $1,500,000 Park Project – Resurface Hard Surface Courts – Asbury Park $ 250,000 Funding: General Fund $ 250,000 Sidewalk Improvement and Replacement City Property (Fund 310) $ 100,000 Funding: General Fund $ 100,000 Stormwater Project – Forest Hills Trail behind WWTP $ 200,000 Funding: General Fund $ 100,000 Stormwater Fund $ 100,000 Public Works Equipment Pick up $ 60,000 Funding: Equipment reserve $60,000 City Hall 8 Page 11 of 17  HVAC Replacement Pump Generator $ 150,000 Funding: City Hall reserve $150,000 TOTAL CAPITAL IMPROVEMENT FUND $ 9 Page 12 of 17 DEBT SERVICE Debt service is estimated based on current debt principal and interest payments. City debt limit for Fiscal Year 2026 is $ 37,560,088. This is $1,820 higher than the prior year. The lower amount is due to the County Assessor did not revalue property. In Fiscal Year 2025 the debt limit was $37,558,268 and the City was at 9.35% of the debt limit obligated. The city will retain approximately 90% of its general obligation debt capacity for future projects. Fiscal Year 26 GO debt is $835,393 and will be paid from the following sources: Tax Increment Financing (TIF) $318,563; Property Taxes - $297,615 and Option Taxes $215,715. The below chart shows the decline in total general obligation debt owed by the City by fiscal year from FY 15 to FY 25. Followed by the chart indicating the corresponding decline in the percent of statutory debt limit used. 10 Page 13 of 17  - Amount of total debt has been decreasing since FY 15. For future years, debt will be retired and reissued each year for projects as designated on the City’s Capital Improvement Plan which estimates debt outstanding will remain consistent in the $4 million range. 11 Page 14 of 17  PUBLIC SAFETY Budget Budget Budget Budget Actual Actual Actual Account Title FY 2027 FY 2026 Variance YTD Actual FY 2025 FY 2024 FY 2023 001-110-6010 WAGES - POLICE (E) 600,000.00 554,360.00 45,640.00 276,011.06 518,241.06 490,256.92 447,011.59 001-110-6110 FICA - POLICE (E) 46,000.00 42,588.00 3,412.00 20,473.72 38,748.07 36,702.72 33,360.28 001-110-6130 IPERS - PUBLIC SAFETY (E) 55,100.00 51,621.00 3,479.00 25,219.24 48,248.62 45,642.57 41,617.08 001-110-6150 HEALTH INSURANCE (E) 104,000.00 96,700.00 7,300.00 47,964.04 86,929.30 75,474.87 76,318.92 001-110-6170 UNEMPLOYMENT-POLICE (E) 500.00 3,320.00 (2,820.00) 295.88 898.68 1,555.38 2,541.93 001-110-6181 CLOTHING ALLOWANCE (E) 6,000.00 6,000.00 - 1,274.59 9,820.46 3,832.89 4,668.35 001-110-6230 EDUCATION & TRAINING (E) 7,000.00 7,000.00 - 2,133.02 11,999.45 1,522.96 4,184.68 001-110-6310 BUILDING REPAIR/MAINT (E) 5,000.00 4,100.00 900.00 3,534.36 4,294.61 3,028.02 2,670.55 001-110-6320 OPERATING SUPPLIES (E) 2,500.00 2,500.00 - 103.01 2,984.37 310.64 629.34 001-110-6340 EQUIPMENT-MAINT & REPAIR (E) 1,500.00 1,500.00 - 700.68 743.77 812.67 936.01 001-110-6341 CAMERA MAINT AND REPAIR (E) 4,000.00 4,000.00 - 2,144.85 1,535.00 507.50 2,356.25 001-110-6351 POLICE CAR REPAIR (E) - - - - - - - 001-110-6355 POLICE CAR - MAINT & REPAIR (E) 30,000.00 37,600.00 (7,600.00) 12,116.27 27,903.48 23,531.24 26,390.31 001-110-6371 UTILITIES-POLICE DEPARTMENT (E) 7,000.00 6,665.00 335.00 3,361.36 5,797.03 4,956.26 4,876.88 001-110-6373 POLICE DEPT - PHONE (E) 3,600.00 3,000.00 600.00 1,269.82 3,192.60 3,456.60 3,646.12 001-110-6407 CONSULTING FEE (E) 2,500.00 2,500.00 - - 801.21 646.56 646.56 001-110-6408 INSURANCE (E) 16,000.00 20,400.00 (4,400.00) 14,746.76 15,129.57 15,635.49 15,771.41 001-110-6409 Janitorial (E) - - - - - - - 001-110-6411 COURT,RECORD,ATTORNEY (E) 3,000.00 3,000.00 - 1,375.50 2,505.48 1,245.00 1,368.50 001-110-6413 PAYMENT TO OTHER AGENCY (E) 4,300.00 4,300.00 - 3,414.23 4,014.23 3,961.70 3,690.20 001-110-6490 INFORMATION TECHNOLOGY (E) 20,000.00 10,000.00 10,000.00 9,475.43 9,097.87 7,398.72 3,600.50 001-110-6499 MISC CONTRACT AXON (E) 28,000.00 21,000.00 7,000.00 10,400.00 26,874.58 24,144.10 10,067.64 001-110-6504 MINOR EQUIPMENT (E) 4,000.00 4,500.00 (500.00) - 2,310.92 3,188.26 3,642.26 001-110-6505 MISC (E) 2,000.00 2,000.00 - 593.53 1,353.00 1,215.82 1,225.73 001-110-6506 OFFICE SUPPLIES (E) 1,000.00 1,000.00 - 94.60 715.33 715.53 117.13 001-110-6507 POLICE AMMO (E) 12,000.00 12,000.00 - 802.38 9,118.25 11,404.15 7,862.85 001-110-6725 CAPITAL - VEHICLE - POLICE (E) - 80,000.00 (80,000.00) 59,846.32 56,187.35 77,658.15 28,551.00 001-110-6750 CAPITAL - GARAGE (E) - - - - - - - 001-110-6751 POLICE EQUIPMENT (E) 10,000.00 30,000.00 (20,000.00) 3,997.00 6,611.14 35,585.77 38,305.44 Total Police 975,000.00 1,011,654.00 (36,654.00) 501,347.65 896,055.43 874,390.49 766,057.51 - 001-150-6413 FIRE PROTECTION AGREEMENT (E) 221,123.00 209,075.00 12,048.00 79,537.50 154,805.00 154,525.00 147,332.00 - 001-160-6413 AMBULANCE AGREEMENT (E) 42,300.00 39,322.00 2,978.00 19,661.00 38,267.00 38,197.00 36,419.00 - 001-170-6320 OPERATING SUPPLIES-INSPECTIONS (E) 250.00 250.00 - - - - - 001-170-6407 CONSULTANT FEES (E) 10,500.00 10,500.00 - 9,750.00 9,750.00 3,366.25 3,250.00 001-170-6499 AGREEMENT PAY'T-INSPECTIONS (E) 46,000.00 46,000.00 - 22,530.95 45,709.03 46,048.30 33,241.98 001-170-6505 MISCELLANEOUS (E) 500.00 500.00 - - - - - Total Building 57,250.00 57,250.00 - 32,280.95 55,459.03 49,414.55 36,491.98 - 001-180-6310 MAINT & REPAIR-CIVIL DEFENSE (E) 2,000.00 2,000.00 - 2,239.00 - - 1,727.20 001-180-6371 UTILITIES-CIVIL DEFENSE (E) 300.00 500.00 (200.00) 120.00 240.00 240.00 240.00 001-180-6727 CAPITAL EQUIPMENT (E) - - - - - - - Total Civil Defense 2,300.00 2,500.00 (200.00) 2,359.00 240.00 240.00 1,967.20 - 001-190-6413 Payment to Other Agency (E) 2,500.00 2,500.00 - 810.00 1,170.00 1,020.00 1,391.35 Page 15 of 17 - Total Public Safety 1,300,473.00 1,322,301.00 (21,828.00) 635,996.10 1,145,996.46 1,117,787.04 989,659.04  Economic Development Budget Budget Budget Actual Actual Actual Account Title FY 2027 FY 2026 Variance YTD Actual 2025 2024 2023 001-530-6320 OPERATING SUPPLIES-URB RENEWAL (E) - - - - - - - 001-530-6340 EQUIPMENT MAINT & REPAIR (E) - - - - - - - 001-530-6505 MISCELLANEOUS (E) 15,000.00 15,000.00 - 1,850.00 - 9,354.72 6,890.79 001-530-6729 CAPITAL IMPROVEMENT (E) - - - - - - - Total Urban Renewal 15,000.00 15,000.00 - 1,850.00 - 9,354.72 6,890.79 - 001-540-6241 P&Z-TRAVEL & CONFERENCES (E) 290.00 290.00 - - - - - 001-540-6407 CONSULTANT FEE (E) - - - - - - - 001-540-6507 P&Z SUPPLIES (E) 200.00 200.00 - - - - - Total Planning and Zoning 490.00 490.00 - - 001-599-6407 PHY ENVIRONM'T-CONSULT FEE (E) 50,000.00 50,000.00 - 4,495.00 29,271.85 32,844.99 17,917.41 001-599-6505 ECONOMIC DEV - MISC EXP (E) 5,000.00 5,000.00 - - 6,557.00 4,352.54 1,557.00 Total Economic Development 55,000.00 55,000.00 - 4,495.00 35,828.85 37,197.53 19,474.41 Total Community and Economic Development 70,490.00 70,490.00 - 6,345.00 35,828.85 46,552.25 26,365.20 Page 16 of 17  GENERAL GOVERNMENT Budget Budget Budget Actual Actual Actual Account Title FY 2027 FY2026 Variance YTD Actual FY 2025 FY 2024 FY2023 001-620-6010 WAGES-GENERAL GOVERNMENT (E) 158,100 150,000 8,100 70,934 134,955 121,671 114,662 001-620-6110 FICA-GENERAL GOVERNMENT (E) 12,100 11,750 350 5,200 10,166 8,910 8,374 001-620-6130 IPERS-GENERAL GOVERNMENT (E) 15,000 14,500 500 5,732 10,690 9,717 9,344 001-620-6170 UNEMPLOYMENT-GENERAL GOVERNMEN (E) 1,000 1,300 (300) 123 260 409 680 Sub Total Wages 186,200 177,550 8,650 81,990 156,071 140,707 133,060 001-630-6413 ELECTIONS (E) 1,800.00 (1,800) 1,933.13 - 1,601.95 - 001-640-6411 LEGAL SERVICES (E) 7,000.00 7,000.00 - 331.50 3,108.50 2,611.50 7,046.74 001-650-6310 BUILDING - MAINT & REPAIRS (E) 12,000.00 10,000.00 2,000 8,433.71 13,414.50 12,154.55 9,601.46 001-650-6320 BLDG & GROUND-MAINT (E) 1,000.00 1,000.00 - - 337.44 183.20 174.19 001-650-6340 EQUIPMENT-MAINT & REPAIR (E) 2,700.00 4,000.00 (1,300) 636.00 1,518.49 2,161.73 2,622.06 001-650-6371 UTILITIES - CITY HALL (E) 13,100.00 13,000.00 100 7,586.77 13,137.54 11,534.68 10,956.71 001-650-6373 TELEPHONE (E) 2,700.00 3,500.00 (800) 1,348.43 2,740.19 3,237.59 3,500.98 001-650-6409 JANITORIAL (E) 22,000.00 20,000.00 2,000 10,227.42 18,687.57 14,621.25 11,011.75 001-650-6499 CONTRACT WORK (E) 6,000.00 6,000.00 - 4,000.00 4,850.00 1,650.00 - 001-650-6505 MISCELLANEOUS EXPENSE (E) 500.00 1,000.00 (500) 22.14 16.50 4.75 495.80 001-650-6507 OPERATING SUPPLLIES (E) 2,600.00 2,000.00 600 - - - - 001-650-6725 OFFICE EQUIPMENT (E) 4,000.00 4,000.00 - - 2,013.37 1,811.38 3,861.58 Sub Total City Hall Building 66,600.00 64,500.00 2,100 32,254.47 56,715.60 47,359.13 42,224.53 001-699-6150 HEALTH INS - CITY SHARE (E) 73,900.00 67,500.00 6,400 31,218.75 55,940.66 53,392.75 55,030.03 001-699-6210 DUES & MEMBERSHIPS (E) 10,000.00 9,000.00 1,000 7,407.20 8,441.23 8,181.37 5,703.75 001-699-6230 EDUCATION & TRAINING (E) 500.00 500.00 - 60.00 235.36 199.00 75.00 001-699-6240 TRAVEL & CONFERENCES (E) 4,000.00 4,000.00 - 2,202.59 2,498.77 2,453.01 2,772.51 001-699-6355 CITY VEHICLE REPAIR AND MAINT (E) - - - - - - 180.21 001-699-6373 WEBSITE (E) 6,500.00 6,500.00 - 1,782.88 7,258.39 7,083.45 3,421.57 001-699-6401 AUDIT AND INFORMATIONS SYS (E) 12,700.00 56,000.00 (43,300) 55,494.76 56,095.98 6,964.37 7,132.05 001-699-6402 LEGAL PUBLICATIONS (E) 3,000.00 3,500.00 (500) 1,322.20 3,156.02 3,168.10 3,014.89 001-699-6404 CREDIT CARD FEES (E) - - - - - - - 001-699-6405 COURT & RECORDING FEES (E) 500.00 500.00 - - 459.99 207.00 338.00 001-699-6407 CONSULTING FEE (E) 15,000.00 11,500.00 3,500 7,733.06 13,950.37 8,353.00 9,779.24 001-699-6408 INSURANCE (E) 42,500.00 40,800.00 1,700 38,843.29 32,813.53 28,339.84 29,046.85 001-699-6413 CONTRIBUTIONS TO AGENCIES (E) - - - - - - - 001-699-6414 PRINTING COSTS (E) 2,000.00 - 2,000 1,170.00 - 7,514.48 13,079.56 001-699-6490 INFORMATION TECHNOLOGY (E) 14,000.00 14,000.00 - 7,675.42 16,990.29 8,015.68 10,314.76 001-699-6505 MISCELLANEOUS EXPENSE (E) 3,000.00 3,000.00 - 1,468.34 5,208.55 3,976.70 1,954.14 001-699-6506 SUPPLIES/OFFICE (E) 2,000.00 2,000.00 - 616.40 141.09 895.22 1,539.97 001-699-6508 POSTAGE (E) 2,500.00 4,000.00 (1,500) 1,283.95 2,379.03 3,132.28 3,012.34 Sub Total General Government 192,100.00 222,800.00 (30,700) 158,278.84 205,569.26 141,876.25 146,394.87 Total General Government before Transfers 451,900.00 473,650.00 (21,750) 274,787.75 421,464.76 334,156.11 328,725.86 001-910-6910 TRANSFER TO GEN. FD. EQUIP. RE (E) 400,000.00 413,600.00 (13,600) - 311,100.00 300,100.00 258,800.00 001-910-6911 TRANSFER TO CAP PROJ STORM (E) 100,000.00 400,000.00 (300,000) 400,000.00 250,000.00 - 323,421.00 001-910-6912 TRANSFER TO CAP PROJ ROAD (E) 400,000.00 229,000.00 171,000 - - 263,206.64 110,529.08 001-910-6915 TRANSFER TO PARK CAP PROJ (E) 250,000.00 - 250,000 - - - - Hard Surface Courts 001-910-6916 TRANSFER TO SIDEWALKSTORM (E) 100,000.00 - 100,000 - - - - Sidewalk Improv 1,250,000.00 1,042,600.00 207,400 400,000.00 561,100.00 563,306.64 692,750.08 - Total General Government 1,701,900.00 1,516,250.00 185,650.00 674,787.75 982,564.76 897,462.75 1,021,475.94 003-910-6910 Transfer to General Fund (E) - 80,000.00 (80,000) - - - - 003-910-6916 TRANSFER OUT FROM GEN RESERVE (E) - 60,000.00 (60,000) 25,737.67 6,978.32 - 91,534.00 Page 17 of 17 003-910-6917 Transfer to Capital Project (E) 150,000.00 150,000.00 - - - 1,782.63 - City Hall Total General Government Reserves 150,000.00 290,000.00 (140,000) 25,737.67 6,978.32 1,782.63 91,534.00