City Council Agendas & Minutes

FRUIT HEIGHTS CITY COUNCIL MEETING June 20, 2023, Fruit Heights City Council Chambers 910 S Mountain Road Fruit Heights City, UT 84037 Fruit Heights City is now streaming City Council Meetings on its YouTube Channel. Please follow us at https://www.youtube.com/@fruitheightscity9716/streams 7:00 P.M. CITY COUNCIL MEETING 1. WELCOME: MAYOR JOHN POHLMAN 1.1. Pledge of Allegiance (Darren) and Opening Ceremony (John). 1.2. Roll Call 1.3. City Council Training: City Council Member 2. DECLARATION OF CONFLICT(S) OF INTEREST 3. SPECIAL PRESENTATION(S) 4. PUBLIC COMMENTS – The public may address the mayor regarding issues that are not on the agenda. Please limit your comments to 3 minutes. No action may be taken on any item not on the agenda. 5. CITY BUSINESS: 5.1. Review/Discuss/Approve/Deny Resolution 2023-06 Adopting the Fiscal Year 2023-2024 Budget and Certified Tax Rate 5.2. Review/Discuss/Approve/Deny Phase 2A Final Plat for Rock Loft Ridge 6. REVIEW AND APPROVE CITY COUNCIL MINUTES: 6.1. June 6, 2023 7. CONSENT CALENDAR: 7.1 Approve City Expenditures 7.2 Approve May Financial Report 8. FOLLOW-UP ITEMS FROM PREVIOUS MEETING(S) 8.1. 9. CITY COUNCIL & STAFF REPORTS: 10. ELECTRONIC MEETING: By motion of the Fruit Heights City Council, Elected Officials and City Staff can participate in regularly scheduled meetings via electronic media when approved by the mayor. 11. CLOSED MEETING: By motion of the Fruit Heights City Council and pursuant to Title 52, Chapter 4 of the Utah Code, the Fruit Heights City Council will hold a closed meeting for purposes outlined under the code. 12. ADJOURNMENT: CERTIFICATE OF POSTING I HEREBY CERTIFY that a copy of this agenda was posted on the City’s website, www.fruitheightscity.com, as well as posted on the Utah State public notice website http://www.utah.gov/pmn/index.html. Jacob J. Smith Jacob J. Smith - City Recorder In compliance with the Americans with Disabilities Act, individuals needing special accommodations during this meeting should contact the City Manager, Jacob J. Smith at (801)546-0861, at least 24 hours prior to the meeting.  Reeve & Associates, Inc. - Solutions You Can Build On “ ” Reeve & Associates, Inc. - Solutions You Can Build On Reeve & Associates, Inc. - Solutions You Can Build On “ ” Reeve & Associates, Inc. Reeve & Associates, Inc. - Solutions You Can Build On  Reeve & Associates, Inc. - Solutions You Can Build On Reeve & Associates, Inc. - Solutions You Can Build On Reeve & Associates, Inc. - Solutions You Can Build On Reeve & Associates, Inc. Reeve & Associates, Inc. - Solutions You Can Build On  Reeve & Associates, Inc. - Solutions You Can Build On Reeve & Associates, Inc. - Solutions You Can Build On Reeve & Associates, Inc. - Solutions You Can Build On Reeve & Associates, Inc. Reeve & Associates, Inc. - Solutions You Can Build On FISCAL YEAR 2024 FINAL BUDGET  910 South Mountain Road, Fruit Heights, Utah 84037 www.fruitheightscity.com (801)546-0861 Fax (801)546-0058 To: Mayor City Council Fruit Heights Citizens From: Jacob J. Smith, City Manager Subject: Budget Message – A Summary of the FY 2024 Final Budget Date: June 6, 2023 Pursuant to §10-6-109, Utah Code Annotated, the following budget for fiscal year 2024 (FY24), beginning July 1, 2023, and ending June 30, 2024, has been prepared for Fruit Heights City using budgetary practices and techniques recommended by the Government Finance Officers Association (GFOA). As required by state law, the proposed budget is balanced, meaning governmental operating expenditures will not exceed governmental operating revenues. Within the framework and policies established by the City Council, this budget has been prepared after analyzing and evaluating detailed requests from each of the City departments. The budget document provides a clear picture of the financial condition of the City and the planning needed to properly manage the financial resources for the coming year. I recommend the City Council adopt this budget for FY24. Overview of Fiscal Year 2024 Budget Our final budget for the fiscal year 2024 reflects a balanced budget that shows significant progress toward funding key services provided by the City including streets, water, parks, drainage infrastructure and replacing and repairing the fleet and buildings. Additionally, to maintain the high level of service expected by residents and other stakeholders, the recruiting, retention, and training of productive, knowledgeable, and qualified employees will continue to be a priority. In FY 2023, like the rest of the country, the City encountered unprecedented inflationary pressures as well as frustration with supply chain issues. Despite these pressures, the City, with the help of State and Federal grants, has programmed a $1 million+ major culinary water infrastructure project. Also, the City will be able to replace three trucks, a vac trailer, and work will begin on some major road projects. Revenue and Expenses One of the primary concerns in preparing a budget is how to consider proper revenue projections and estimate the costs to provide services to the stakeholders of Fruit Heights City. The past few years have seen supply chain issues, labor shortages and increasing wages, and historically high inflation rates – both at a national and local level. How does this impact revenue and expenses? Mayor: John Pohlman Council Members City Manager/Recorder: Jacob J. Smith Diane AndersonGary Anderson City Treasurer: Evelyn Zimmerman George RayEileen MossFlorence Sadler Revenue The main sources of revenue for the City are taxes (property and sales), user fees (water, storm drain, etc.) and interest earnings on any fund balances. Property taxes remain stagnant. Any additional revenue comes from either growth – which Fruit Heights City is nearly at buildout and does not anticipate much growth – or raising the rate through a Truth in Taxation hearing. This year, we do not see a need to collect additional revenue via property taxes as the fund balances are healthy and sales tax is keeping up with costs. Sales and use taxes increase in proportion to the amount of goods sold and prices. Prices have followed inflation but as buying power decreases, the amount of goods sold decreases. As such, we are programming a slight increase in sales and use taxes for FY24. We have not programmed any increases in user fees despite the cost to provide services (ie, supplies, fuel, dumping fees, wages) has increased. All business-type funds have either a break-even or slightly negative cash flow. Fees and the impact of inflation will need to be reviewed during FY24. The one bright side of revenue is interest earnings. Whereas Fruit Heights City has healthy fund balances and interest rates on bank accounts have jumped, we have seen record interest earnings. The Fed has made no announcements about reducing rates or reducing them at a rapid rate for the next year. We anticipate interest earnings will be similar to what they were during FY23. Expenses Inflation has had an impact on the cost of providing services. A lot of services provided by Fruit Heights are done by contract. Fire, police, garbage hauling, engineering, road construction, legal services, water supply, sewer, website, cybersecurity, auditing, etc. They have had to increase wages to retain employees, pay more for supplies, and pay more for their day-to-day operations. These costs are passed on through the contracts they have with Fruit Heights City. Fruit Heights City also has seen increased costs in goods, fuel, supplies, etc. as well as the need to increase wages to recruit and retain quality employees. Fortunately, City employees have the ability to find places to save on providing services, research and implement efficiencies through new technology and keep costs down overall. Also, if any increases in contracted help exceeds or causes a significant impact on the Fruit Heights City budget, that contract is either renegotiated or the City initiates a “Request for Proposals” process to solicit competitive bids. Impacting user fees, the current City Council has adopted a buy-as-you-go policy (no debt financing) on the construction and maintenance of public infrastructure. User fees must cover the cost of operations as well as the anticipated cost of future infrastructure costs. Inflation has an impact on the cost of those future projects and fees must be adjusted accordingly to meet those targets. As mentioned earlier, what those fees should be will be reviewed during FY24. The City is currently running a lean, low-cost operation. The City has 9 full-time equivalent employees. Most of these employees work for public works in maintaining the streets, the water ii system, drainage system and our parks. Every employee of the City is expected to perform multiple job functions which can be taxing as they need to be trained and specialize in many areas. Training these employees can take a lot of time and resources. As such, it is our priority to retain these highly trained employees through competitive wages, benefits and a positive work environment. Funds Overview General Fund The General fund is considered the chief operating fund of the City. This fund accounts for all financial resources of general government, except for those required to be accounted for in another fund. We have renamed and restructured some of the areas within the General Fund. Most are for accounting convenience or were recommended by our outside auditing firm. None of these changes have resulted in an increase in the budget. The various areas, or departments, include: • Legislature – We account for the legislative stipend, their training, public notices, and any city- wide membership dues including the Utah League of Cities and Towns membership. • Administration (changed from City Manager) – We account for the wages of the City Manager, Assistant City Manager and Accounting Clerk wages here along with their associated benefits and costs. • Treasurer/Utility Billing – We account for the Treasurer’s wages and benefits along with the costs associated with the position. • Recording/Public Outreach – We account for the Deputy Recorder as well as our public outreach coordinator and their associated costs. • Auditing – This accounts for the contract we have with our outside auditing service. • Attorney – We account for any legal related fees here. • City Hall Operations – Any and all costs related to maintaining City Hall and the I.T. infrastructure are accounted for in this account. This year, we will be replacing three computers and a server. • Emergency Preparedness • Non-Departmental – This account is for many of the city-wide contracts for I.T. services, insurance, billing, postage, miscellaneous engineering, phone service, etc. • Elections • Planning and Zoning – Part of the wages for the Assistant City Manager/Public Works are paid out of this account along with planning commission stipends and building permit and plan checks. • Police Department – The City’s contract with Davis County Sheriff is paid from this account and shows a significant increase due to the County attempting to cover the true cost of providing the service. iii  • Fire Protection – The City’s contract with Farmington Fire is paid from this account. • Building Inspection – Some of the wages from the Assistant City Manager/Public Works are paid from this account along with the cost to inspect buildings. • Public Works Admin – This is a new account set up to account for the costs shared by all of our proprietary funds including water, storm drain, garbage, and sewer. Our public works employees all share in helping in all of these areas; as such, all their wages and associated costs are included in this new account. These costs are then charged to the proprietary funds based on the percentage of time the employees work in the various areas. Due to this, you will see this increase in General Fund revenue under “cost share”, offset by an increase in the general fund expenses, and a decrease in the proprietary fund’s expenses related to personnel. • Roadways – A percentage of all public works employees are paid from this account along with general street maintenance costs, snow plowing, signs, lights and vehicle repair and maintenance. • City Parks – A percentage of all public works employees are paid from this account along with all costs associated with maintaining our parks. • Youth Recreation – This account pays for our Youth Council activities. • Contributions and Transfers – This account is for the transfer of general funds to other accounts including $142,500 to help pay for three new trucks and a vac trailer, $347,851 for street projects, and a contribution of $17,649 to the capital project fund for future projects. Class C Roads The Class C Roads fund is a special revenue fund used to account for road maintenance funding and the related road and sidewalk maintenance projects. For FY24, we are planning on continuing to do crack and chip seals to extend the life of our roads. We also plan a major overhaul of Raymond Road. Capital Projects Fund The Capital Project fund accounts for the resources used to acquire, construct, and improve major capital facilities, other than those financed by proprietary funds. The principal sources of funding are impact fees, transfers from the general fund, grants, and bond proceeds. No major projects or capital will be funded from this account during FY24. Instead, we will be increasing the fund balance in anticipation of future projects. Proprietary Funds The primary revenue source for the proprietary funds are utility fees charged to residents for services provided. The proprietary funds include those activities that operate like private businesses and charge a fee to the users that is adequate to cover most or all the costs. The Water, Sewer, Storm Drain, and Solid Waste funds are used to account for the operation of the City’s water, sewer, storm drain, and solid waste funds. iv The major changes you will see in all these funds is the change in the cost share as a result of moving all personnel costs to the General Fund. The City has also received a grant to fund one major project in the water fund. This project will be referred to as the East Bench Water project. Internal Service Funds The Internal Service funds account for the financing of goods or services provided by one department to other departments of the City on a cost reimbursement basis. The City’s only Internal Service fund is the Vehicle and Equipment fund. The Vehicle & Equipment fund accounts for the maintenance and acquisition of City vehicles and equipment. We have programmed for the replacement of three trucks and a vac trailer. Due to supply chain issues, some of these trucks can take more than a year to receive. Budget Adoption State law requires all Utah cities to adopt a final budget by June 30th prior to the beginning of the fiscal year. The public hearing to review and discuss the Fruit Heights City FY24 Budget has been set for June 6th, 2023. One vital revenue number will not be finalized by that time – the property tax levy. We anticipate receiving this number shortly after the hearing and the budget will be updated at that time. A second meeting to approve the final budget will be set for June 20th, 2023 at or near 7:00pm at City Hall. v  FY 2024 Budget FY24 Approved FY23 Approved FY23 Proj FY22 Actual Taxes 10-31-100 General Property Taxes $ 1,147,599.00 $ 1,159,000.00 $ 1,200,000.00 $ 1,104,797.00 10-31-110 Fees in Lieu $ 50,000.00 $ 45,000.00 $ 56,000.00 $ 57,340.00 10-31-200 Delinquent Prior Years Taxes $ 10,000.00 $ 10,000.00 $ 1,000.00 $ 15,185.00 10-31-300 General Sales and Use Tax $ 1,100,000.00 $ 1,000,000.00 $ 1,050,500.00 $ 1,062,161.00 TOTAL $ 2,307,599.00 $ 2,214,000.00 $ 2,307,500.00 $ 2,239,483.00 Licenses and Permits 10-32-100 Business Licenses and permits $ 3,600.00 $ 3,200.00 3,200.00 $ 3,320.00 10-32-210 Building Permit Fees $ 65,000.00 $ 45,000.00 45,000.00 $ 68,744.00 10-32-215 Excavation Fee $ 1,200.00 $ 1,200.00 1,200.00 $ 1,560.00 10-32-300 Cable Rent & Franchise Fees $ 123,600.00 $ 120,000.00 90,000.00 $ 52,040.00 TOTAL $ 193,400.00 $ 169,400.00 $ 139,400.00 $ 125,664.00 Intergovernmental Revenue State Grants $ - $ - $ 49,792.00 10-33-585 County Local Option Tax $ 98,500.00 $ 85,000.00 $ 98,500.00 $ 99,580.00 TOTAL $ 98,500.00 $ 85,000.00 $ 98,500.00 $ 149,372.00 Charges for Service 10-34-130 Subdivision/Engineering Fees $ 40,000.00 $ 20,000.00 25,000.00 $ 31,586.00 10-34-240 Inspections Fees $ 30,000.00 $ 35,000.00 43,750.00 $ 45,242.00 10-34-740 Park & Reservation Fees $ 2,000.00 $ 1,500.00 1,875.00 $ 3,180.00 10-34-910 Admin Cost Share-Water Fund $ 297,700.00 $ 34,800.00 34,800.00 $ 23,880.00 10-34-920 Admin Cost Share- Sewer Fund $ 37,900.00 $ 17,400.00 17,400.00 $ 13,380.00 10-34-925 Admin Cost Share-Storm Drain $ 173,200.00 $ 17,400.00 17,400.00 $ 13,380.00 10-34-930 Admin Cost Share-Solid Waste $ 27,100.00 $ 17,400.00 17,400.00 $ 13,380.00 10-34-940 BLDG Cost Share-Water Fund $ 85,400.00 $ 8,880.00 8,880.00 $ 6,804.00 10-34-950 BLDG Cost Share-Sewer Fund $ 10,900.00 $ 8,880.00 8,880.00 $ 6,804.00 10-34-960 BLDG Cost Share-Storm Drain $ 46,600.00 $ 8,880.00 8,880.00 $ 6,804.00 10-34-970 BLDG Cost Share-Solid Waste $ 12,500.00 $ 8,880.00 8,880.00 $ 6,804.00 TOTAL $ 763,300.00 $ 179,020.00 $ 193,145.00 $ 171,244.00 Miscellaneous 10-36-100 Interest Earnings $ 42,000.00 $ 8,750.00 $ 41,832.00 $ 47,555.00 10-36-600 Pandemic Response $ - $ - $ 120,389.00 10-36-700 Lease & Other Finance Proceeds $ - $ - $ 104,632.00 10-36-900 Fees from Rent of Building $ 2,200.00 $ 2,200.00 $ 1,450.00 $ 1,930.00 10-36-990 Sundry Revenues $ 35,000.00 $ 35,000.00 $ 55,976.00 $ 2,055.00 TOTAL $ 79,200.00 $ 45,950.00 $ 99,258.00 $ 276,561.00 Contributions and Transfers Prior Year Surplus General Fund $ - $ 70,009.00 $ - TOTAL $ - $ 70,009.00 $ - TOTAL REVENUE $ 3,441,999.00 $ 2,763,379.00 $ 2,962,324.00 1  FY 2024 Budget EXPENSES FY24 Approved FY23 Approved FY23 Proj FY22 Actual Legislature 10-41-110 Salaries - Mayor and Council $ 38,500.00 $ 38,500.00 34,500.00 $ 34,500.00 10-41-130 Employee Benefits $ 3,000.00 $ 3,675.00 2,474.34 $ 2,639.00 10-41-210 Books/Subscriptions/Memberships $ 4,500.00 $ - - $ - 10-41-220 Public Notices $ 200.00 $ - 1,548.45 $ 56.00 10-41-230 Travel, Education $ 3,000.00 $ 3,000.00 2,235.80 $ 1,765.00 10-41-250 Equipment/Supplies $ - $ - $ 1,249.00 TOTAL $ 49,200.00 $ 45,175.00 $ 40,758.59 $ 40,209.00 Administration 10-43-110 Salaries & Wages $ 199,500.00 $ 94,650.00 $ 94,650.00 $ 79,558.00 10-43-130 Employee Benefits $ 121,200.00 $ 50,000.00 $ 50,000.00 $ 44,302.00 10-43-210 Books/Subscriptions $ 175.00 $ 175.00 $ 175.00 $ - 10-43-230 Travel, Education $ 6,500.00 $ 200.00 $ 200.00 $ 398.00 10-43-310 Professional & Tech Services $ 12,000.00 $ 5,000.00 $ 5,000.00 $ - TOTAL $ 339,375.00 $ 150,025.00 $ 150,025.00 $ 124,258.00 Treasurer/Utility Billing 10-44-110 Salaries & Wages $ 53,900.00 $ 44,616.00 $ 47,350.50 $ 37,791.00 10-44-130 Employee Benefits $ 36,100.00 $ 30,000.00 $ 21,860.68 $ 24,436.00 10-44-210 Books/Subscriptions $ 75.00 $ 75.00 $ - $ - 10-44-230 Travel, Education $ 1,000.00 $ 756.00 $ - $ - 10-44-340 Mileage $ 150.00 $ 150.00 $ - $ - TOTAL $ 91,225.00 $ 75,597.00 $ 69,211.18 $ 62,227.00 Recorder/Public Outreach 10-45-110 Salaries & Wages $ 59,700.00 $ 28,000.00 $ 27,354.61 $ 20,183.00 10-45-130 Employee Benefits $ 15,900.00 $ 1,800.00 $ 2,165.43 $ 1,529.00 10-45-210 Books/Subscription/Member $ 250.00 $ 75.00 $ 218.75 $ 120.00 10-45-230 Travel, Education $ 1,500.00 $ - $ - TOTAL $ 77,350.00 $ 29,875.00 $ 29,738.79 $ 21,832.00 Auditing 10-46-310 Professional & Tech Services $ 16,000.00 $ 10,000.00 15,175.00 $ 8,175.00 TOTAL $ 16,000.00 $ 10,000.00 $ 15,175.00 $ 8,175.00 Attorney 10-47-310 Professional & Tech Services $ 35,000.00 $ 30,000.00 26,968.75 $ 21,037.00 2  TOTAL $ 35,000.00 $ 30,000.00 $ 26,968.75 $ 21,037.00 City Hall Operations 10-48-266 Maint. Agreement - Copier $ 2,800.00 $ 3,200.00 $ 2,361.40 $ 3,144.00 10-48-270 Utilities $ 2,800.00 $ 1,800.00 $ 2,810.04 $ 1,814.00 10-48-551 Cleaning - Labor & Supplies $ 4,500.00 $ 4,500.00 $ 1,187.50 $ 890.00 10-48-555 Building Maintenance $ 50,000.00 $ 75,000.00 $ 14,931.15 $ 53,355.00 10-48-610 Misc. Expense $ 1,200.00 $ 1,200.00 $ - $ 1,025.00 10-48-720 Capital Outlay $ 25,000.00 $ - $ - TOTAL $ 86,300.00 $ 85,700.00 $ 21,290.09 $ 60,228.00 Emergency Preparedness 10-49-230 Travel & Education $ 1,000.00 $ 1,000.00 $ - $ 999.00 10-49-250 Equipment - Supplies & Maint. $ 1,200.00 $ 1,200.00 $ 3,366.25 $ 237.00 10-49-740 Capital Outlay - Equipment $ - $ - $ - $ 7,918.00 TOTAL $ 2,200.00 $ 2,200.00 $ 3,366.25 $ 9,154.00 Non-Departmental 10-50-110 Salaries & Wages - Discretionary $ 36,000.00 $ 68,000.00 $ 51,119.53 $ 43,433.00 10-50-130 Benefits - Discretionary $ 8,800.00 $ 38,500.00 $ 37,934.33 $ 36,228.00 10-50-210 Books/Subscriptions $ 1,700.00 $ 300.00 $ 6,101.20 $ 5,742.00 10-50-220 Public Notices $ 1,800.00 $ 1,800.00 $ 1,705.39 $ 1,400.00 10-50-240 Office Supplies and Expense $ 4,000.00 $ 4,000.00 $ 2,289.25 $ 2,918.00 10-50-250 Equip - Supplies & Maintenance $ 4,000.00 $ 1,800.00 $ 8,711.95 $ 838.00 10-50-280 Telephone $ 3,500.00 $ 3,500.00 $ 3,420.73 $ 3,590.00 10-50-281 Cellular Telephone $ 2,500.00 $ 2,500.00 $ 1,782.04 $ 2,327.00 10-50-282 Two Way Radios $ - $ 1,500.00 $ - $ - 10-50-310 Prof & Tech Services $ 125,000.00 $ 80,000.00 $ 121,461.86 $ 122,023.00 10-50-330 Fruit Heights Civic Committee $ 8,500.00 $ 8,500.00 $ 1,020.79 $ 9,615.00 10-50-335 Kaysville/Fruit Heights Civic $ 1,000.00 $ 1,000.00 $ - $ 174.00 10-50-510 Insurance $ 70,000.00 $ 76,000.00 $ 52,076.64 $ 52,750.00 10-50-515 Insurance/Life/AD&D $ 5,500.00 $ 900.00 $ 1,207.91 $ 133.00 10-50-530 Animal Control $ 16,500.00 $ 20,000.00 $ 14,287.80 $ 17,925.00 10-50-610 Miscellaneous Expense $ 6,000.00 $ 6,800.00 $ 5,148.50 $ 15,563.00 10-50-730 Capital Outlay - Furnishings $ 6,000.00 $ 6,000.00 $ 5,500.00 $ 2,298.00 TOTAL $ 300,800.00 $ 321,100.00 $ 317,359.19 $ 316,957.00 Elections 10-52-610 Election Supplies $ 250.00 $ 250.00 $ - $ 158.00 10-52-620 Election Services $ 8,000.00 $ 8,000.00 $ - $ 7,358.00 TOTAL $ 8,250.00 $ 8,250.00 $ - $ 7,516.00 3  Planning & Zoning 10-53-110 Salaries and Wages $ 19,200.00 $ 9,000.00 $ 11,825.51 $ 6,010.00 10-53-130 Employee Benefits $ 10,300.00 $ 4,200.00 $ 6,551.21 $ 4,389.00 10-53-140 Planning Commission $ 2,800.00 $ 2,800.00 $ 1,162.50 $ 1,860.00 10-53-220 Public Notices $ 700.00 $ 500.00 $ 655.56 $ 625.00 10-53-310 Professional & Tech Services $ 65,000.00 $ 45,000.00 $ 64,020.69 $ 50,843.00 10-53-620 Contract Services $ 15,000.00 $ 15,000.00 $ 14,264.20 $ 10,387.00 TOTAL $ 113,000.00 $ 76,500.00 $ 98,479.68 $ 74,114.00 Police Department 10-54-310 Contract Services $ 251,630.00 $ 213,000.00 209,112.00 $ 203,016.00 10-54-450 Narcotics Task Force $ 5,000.00 $ 5,000.00 4,924.00 $ 4,924.00 TOTAL $ 256,630.00 $ 218,000.00 $ 214,036.00 $ 207,940.00 Fire Protection 10-57-620 Contract Services $ 315,000.00 $ 350,000.00 $ 300,000.00 $ 342,733.00 TOTAL $ 315,000.00 $ 350,000.00 $ 300,000.00 $ 342,733.00 Building Inspection 10-58-110 Salaries and Wages $ 19,200.00 $ 55,500.00 $ 55,638.50 $ 5,259.00 10-58-130 Employee Benefits $ 10,300.00 $ 30,500.00 $ 29,817.45 $ 3,840.00 10-58-140 Contract Services $ 15,000.00 $ 15,000.00 $ 10,631.25 $ 11,635.00 10-58-210 Books/Subscriptions $ 200.00 $ 200.00 $ 1,985.00 $ 832.00 TOTAL $ 44,700.00 $ 101,200.00 $ 98,072.20 $ 21,566.00 Public Works Admin 10-59-110 Salaries and Wages $ 220,900.00 $ - $ - 10-59-130 Employee Benefits $ 145,200.00 $ - $ - 10-59-230 Travel & Education $ 7,100.00 $ - $ - 10-59-240 Office Supplies and Expense $ 1,100.00 $ - $ - TOTAL $ 374,300.00 $ - $ - Roadways 10-60-110 Salaries & Wages $ 47,900.00 $ 41,000.00 $ 11,127.55 $ - 10-60-130 Employee Benefits $ 31,700.00 $ 17,500.00 $ 2,741.74 $ - 10-60-230 Travel & Education $ - $ 350.00 $ - $ 319.00 10-60-250 Equip - Supplies & Maintenance $ 4,700.00 $ 4,700.00 $ 502.60 $ 3,786.00 10-60-270 Utilities $ 20,000.00 $ 18,000.00 $ 19,601.54 $ 20,431.00 10-60-310 Professional & Technical $ 70,000.00 $ 40,000.00 $ 70,736.56 $ 67,443.00 10-60-340 Equipment Rental & Mileage $ 1,000.00 $ - $ 547.50 $ - 10-60-410 Road Patching - Supplies $ 40,000.00 $ 40,000.00 $ 40,000.00 $ 23,458.00 4 10-60-420 Road Maintenance $ 200,000.00 $ 70,000.00 $ 70,000.00 $ 100,778.00 10-60-450 Public Safety - Snow Plowing $ 45,000.00 $ 30,000.00 $ 43,301.05 $ 22,296.00 10-60-480 Public Safety - Lights & Signs $ 50,000.00 $ 50,000.00 $ 52,000.00 $ 52,645.00 10-60-680 Vehicle Maintenance $ 20,000.00 $ 20,000.00 $ 47,370.00 $ 38,525.00 TOTAL $ 530,300.00 $ 331,550.00 $ 357,928.54 $ 329,681.00 City Parks 10-70-110 Employee $ 47,900.00 $ 45,000.00 $ 38,845.23 $ 41,434.00 10-70-125 Temporary Employee $ 26,000.00 $ 26,000.00 $ 43,095.13 $ 46,971.00 10-70-130 Employee Benefits $ 33,700.00 $ 50,000.00 $ 21,752.95 $ 41,795.00 10-70-250 Equip - Supplies and Maint $ 50,000.00 $ 65,000.00 $ 25,881.04 $ 16,118.00 10-70-260 Park Facilities - Repair $ 15,000.00 $ 15,000.00 $ - $ 40,451.00 10-70-270 Utilities $ 4,000.00 $ 4,000.00 $ 1,275.79 $ 3,132.00 10-70-310 Professional & Tech Services $ 5,000.00 $ 25,000.00 $ 1,117.50 $ 1,449.00 10-70-340 Equipment Rental $ 4,000.00 $ 3,000.00 $ 3,938.36 $ 2,373.00 10-70-540 Haights Creek Irrigation $ 11,000.00 $ 8,000.00 $ 10,834.85 $ 7,736.00 10-70-680 Vehicle Maintenance $ 47,370.00 $ 40,000.00 $ 47,370.00 $ 39,027.00 10-70-740 Capital Outlay - Equipment $ 100,000.00 $ 145,000.00 $ 145,000.00 $ 25,000.00 TOTAL $ 343,970.00 $ 426,000.00 $ 339,110.84 $ 265,796.00 Youth Council 10-72-615 Uniforms $ 800.00 $ 800.00 $ - $ - 10-72-620 Youth Council Misc. Expenses $ 2,000.00 $ 1,750.00 $ 13,000.00 $ 2,453.00 TOTAL $ 2,800.00 $ 2,550.00 $ 13,000.00 $ 2,453.00 Disaster Response 10-73-110 Employees $ - $ - $ - $ 42,778.00 10-73-130 Benefits $ - $ - $ - $ 9,526.00 TOTAL $ - $ - $ - $ 52,304.00 Contributions & Transfers 10-90-200 Cont. to Vehicle & Equipment $ 142,500.00 $ - $ - $ 120,000.00 10-99-220 Cont. to Class "C" Road Fund $ 313,099.00 $ 98,800.00 $ 98,800.00 $ 152,500.00 10-90-999 Cont. to Capital Project Fund $ - $ 400,857.00 $ 400,857.00 $ 387,184.00 Cont. to Water Fund $ - $ - $ - TOTAL $ 455,599.00 $ 499,657.00 $ 499,657.00 $ 659,684.00 TOTAL EXPENDITURES $ 3,441,999.00 $ 2,763,379.00 $ 2,627,864.00 TOTAL FUND REVENUES $ 3,441,999.00 $ 2,763,379.00 $ 2,962,324.00 TOTAL FUND EXPENDITURES $ 3,441,999.00 $ 2,763,379.00 $ 2,627,864.00 NET REVENUE OVER (EXPENDITURES) $ - $ - $ 334,460.00 5  FY 2024 Budget CLASS "C" ROAD FUND FY24 Approved FY23 Approved FY22 Actual Intergovernmental Revenue 21-33-560 Class "C" Road Fund Allotments $ 280,000.00 $ 230,000.00 $ 258,649.00 TOTAL $ 280,000.00 $ 230,000.00 $ 258,649.00 OTHER REVENUE 21-38-100 Interest Earnings $ 4,000.00 $ 1,200.00 $ 1,493.00 21-38-110 Use of Fund Balance $ 660,625.00 $ 98,800.00 $ - $ - $ - $ - TOTAL $ 664,625.00 $ 100,000.00 $ 1,493.00 CONTRIBUTIONS & TRANSFERS 21-39-100 Contributions from Gen. Fund $ 313,099.00 $ 98,800.00 $ 152,500.00 $ - $ - $ - TOTAL $ 313,099.00 $ 98,800.00 $ 152,500.00 TOTAL REVENUE $ 1,257,724.00 $ 428,800.00 $ 412,642.00 Gen Fund Summary Expenditures 21-40-560 Road Maintenance $ 257,724.00 $ 80,000.00 $ 56,892.00 21-40-580 Roadway Improv-Overlays $ 1,000,000.00 $ 250,000.00 $ 372,529.00 TOTAL $ 1,257,724.00 $ 330,000.00 $ 429,421.00 21-90-880 UNALLOCATED TO FUND BAL. TOTAL TOTAL EXPENDITURES $ 1,257,724.00 $ 330,000.00 $ 429,421.00 TOTAL FUND REVENUE $ 1,257,724.00 $ 428,800.00 $ 412,642.00 TOTAL FUND EXPENDITURES $ 1,257,724.00 $ 330,000.00 $ 429,421.00 NET REVENUE OVER EXPENDITURES $ - $ 98,800.00 $ (16,779.00) 6  FY 2024 Budget CAPITAL PROJECTS FUND FY24 Approved FY23 Approved FY22 Actual REVENUE Revenues - Source 36 13-36-100 Interest Earnings $ 115,000.00 $ 9,000.00 $ 13,446.00 TOTAL $ 115,000.00 $ 9,000.00 $ 13,446.00 Revenues - Source 37 13-37-280 Parks & Trails Impact Fees $ 13,380.00 $ 13,380.00 $ 11,535.00 13-37-300 Transportation Utility Fund $ 185,500.00 $ 180,000.00 $ 178,059.00 TOTAL $ 198,880.00 $ 193,380.00 $ 189,594.00 OTHER Revenue - Source 38 13-38-100 Cont. from General Fund $ - $ 400,857.00 $ 387,184.00 13-38-800 Contributions $ - $ 332,950.00 $ - 13-38-999 Use of Fund Balance $ - $ 864,670.00 $ - TOTAL $ - $ 1,598,477.00 $ 387,184.00 TOTAL REVENUE $ 313,880.00 $ 1,800,857.00 $ 590,224.00 13-90-880 Unallocated Fund Balance $ 263,880.00 $ - $ - TOTAL $ 263,880.00 $ - $ - EXPENSES Capital Projects 13-99-003 Sidewalk Replacement $ 50,000.00 $ 50,000.00 $ - 13-99-004 Parking Lot $ - $ 65,000.00 13-99-012 Park Improvements $ - $ 400,857.00 $ - 650 N/Quail Ridge $ - $ 1,085,000.00 $ - 13-99-024 East Bench Park $ - $ 200,000.00 $ - TOTAL $ 50,000.00 $ 1,800,857.00 $ - TOTAL EXPENDITURES $ 313,880.00 $ 1,800,857.00 $ - TOTAL FUND REVENUE $ 313,880.00 $ 1,800,857.00 $ 590,224.00 TOTAL FUND EXPENDITURES $ 313,880.00 $ 1,800,857.00 $ - NET REVENUE OVER EXPENDITURES $ - $ - $ 590,224.00 7  FY 2024 Budget East Oak Irrigation Fund FY24 Approved FY23 Approved FY22 Actual IRRIGATION WATER FUND REVENUE 49-30-210 Annual Maint. Fee $ 12,500.00 $ 12,500.00 $ 12,543.00 49-38-100 Interest Earnings $ - $ - $ - 49-38-200 Special Assessments $ 3,500.00 $ 3,500.00 $ - 49-38-910 Use of Fund Balance $ - $ 159,000.00 $ - TOTAL $ 16,000.00 $ 175,000.00 $ 12,543.00 EXPENDITURES 49-40-250 Equip - Supplies & Maintenance $ 10,000.00 $ 175,000.00 $ - 49-90-999 Prof & Tech Services $ 1,000.00 $ - $ 849.00 TOTAL $ 11,000.00 $ 175,000.00 $ 849.00 Fund Transfers 49-90-880 Unallocated to fund Balance $ 5,000.00 $ - $ - 49-90-999 Transfer to Fund 51 $ - $ - $ - TOTAL $ 5,000.00 $ - $ - TOTAL EXPENDITURES $ 16,000.00 $ 175,000.00 $ 849.00 NET REVENUE OVER EXPENDITURES $ - $ - $ 11,694.00 8  FY 2024 Budget Water Fund FY24 Approved FY23 Approved FY23 Proj FY22 Actual Enterprise Revenue 51-37-100 Water Sales $ 882,000.00 $ 960,000.00 $ 882,000.00 $ 958,827.00 51-37-280 Culinary Water Impact Fee $ 23,000.00 $ 45,582.00 $ 23,000.00 $ 36,466.00 51-37-290 Water Connection Fee $ 500.00 $ 100.00 $ 500.00 $ 765.00 TOTAL $ 905,500.00 $ 1,005,682.00 $ 996,058.00 OTHER Revenue 51-38-100 Interest Earnings $ 43,000.00 $ 5,000.00 $ 43,000.00 $ 5,141.00 51-38-500 Sale of Supplies (Meters, Etc.) $ 1,600.00 $ 1,500.00 $ 1,600.00 $ 3,250.00 51-38-600 Grant Revenue $ - $ - $ 720,248.00 $ 156,944.00 51-38-900 Miscellaneous Revenue $ 1,000,000.00 $ 1,736,259.00 $ 1,400,000.00 $ - 51-38-910 Use of Fund Balance $ 389,435.00 $ - $ - TOTAL $ 1,434,035.00 $ 1,742,759.00 $ 2,164,848.00 $ 165,335.00 TOTAL FUND REVENUE $ 2,339,535.00 $ 2,748,441.00 $ 2,164,848.00 $ 1,161,393.00 51-73-110 Pandemic Salaries $ - $ - $ 16,582.00 51.73-130 Pandemic Benefits $ - $ - $ 1,269.00 TOTAL $ - $ - $ 17,851.00 Source of Supply 51-81-100 Source of Supply Expense $ 308,985.00 $ 294,271.00 $ 294,271.00 $ 272,767.00 TOTAL $ 308,985.00 $ 294,271.00 $ 294,271.00 $ 272,767.00 Power to Pumping 51-82-270 Utilities $ 25,000.00 $ 25,000.00 $ 20,050.00 $ 23,368.00 TOTAL $ 25,000.00 $ 25,000.00 $ 20,050.00 $ 23,368.00 Purification 51-83-250 Purification Expense $ 3,000.00 $ 2,500.00 $ - $ 1,954.00 51-83-310 Professional & Tech. Services $ 2,000.00 $ 2,000.00 $ - $ 504.00 TOTAL $ 5,000.00 $ 4,500.00 $ - $ 2,458.00 Transmission & Distribution 51-84-110 Salaries & Wages $ - $ 48,500.00 $ 70,042.00 $ 86,069.00 51-84-115 Assistant $ - $ 50,000.00 $ 58,618.00 $ 45,977.00 51-84-130 Employee Benefits $ - $ 27,000.00 $ 38,774.00 $ 65,509.00 9 51-84-135 Assistant Benefits $ - $ 15,000.00 $ 23,173.00 $ 15,082.00 51-84-140 Standby Pay $ 6,500.00 $ 6,000.00 $ 5,725.00 $ 6,096.00 51-84-210 Books/Subscriptions/Membership $ 3,000.00 $ 2,000.00 $ 2,494.00 $ 3,095.00 51-84-230 Travel & Education $ - $ 5,000.00 $ 2,870.00 $ 150.00 51-84-240 Office Supplies & Expenses $ - $ 1,000.00 $ 100.00 $ 18.00 51-84-250 Equip-Supplies & Maintenance $ 60,000.00 $ 45,000.00 $ 60,000.00 $ 40,984.00 51-84-280 Telephone $ 2,500.00 $ 2,200.00 $ 2,170.00 $ 2,327.00 51-84-310 Professional & Tech Services $ 145,000.00 $ 40,000.00 $ 145,000.00 $ 128,090.00 51-84-340 Equipment Rental $ 3,500.00 $ 3,200.00 $ - $ - 51-84-400 Water Study $ 3,200.00 $ 3,200.00 $ - $ - 51-84-410 Road to Springs - Maintenance $ 4,500.00 $ 4,500.00 $ - $ - 51-84-450 Special Public Safety Supplies $ 500.00 $ 500.00 $ - $ - 51-84-730 Capital Outlay-Improvements $ 25,000.00 $ 30,000.00 $ - $ - TOTAL $ 253,700.00 $ 283,100.00 $ 408,966.00 $ 387,285.00 Administration & General 51-85-610 Miscellaneous Expenses $ 2,500.00 $ 3,500.00 $ 2,050.00 $ 3,238.00 TOTAL $ 2,500.00 $ 3,500.00 $ 3,238.00 OTHER 51-89-650 Depreciation $ 260,000.00 $ 175,000.00 $ 260,000.00 $ 226,298.00 51-89-810 Unallocated Fund Balance $ - $ 226,385.00 $ - 51-89-910 Admin Costs - General Fund $ 297,700.00 $ 34,800.00 $ 34,800.00 $ 23,880.00 51-89-915 Cost Share of City Building $ 85,400.00 $ 8,880.00 $ 8,880.00 $ 6,804.00 51-89-920 Cost Share to Vehicle & Equipmen $ 71,250.00 $ 100,000.00 $ 100,000.00 $ 38,000.00 TOTAL $ 714,350.00 $ 545,065.00 $ 403,680.00 $ 294,982.00 Capital Projects 51-99-010 Fire Hydrant Replacement $ 30,000.00 $ 30,000.00 $ - $ - 51-99-025 Aging Infrastrucutre $ 1,000,000.00 $ 1,562,905.00 $ 1,402,040.00 $ 1,024.00 TOTAL $ 1,030,000.00 $ 1,592,905.00 $ 1,402,040.00 $ 1,024.00 TOTAL EXPENDITURES $ 2,339,535.00 $ 2,748,341.00 $ 2,529,007.00 $ 1,002,973.00 TOTAL REVENUES $ 2,339,535.00 $ 2,748,441.00 $ 2,164,848.00 $ 1,161,393.00 TOTAL FUND EXPENDITURES $ 2,339,535.00 $ 2,748,341.00 $ 2,529,007.00 $ 1,002,973.00 Net Revenue over Expenditures $ - $ 100.00 $ (364,159.00) $ 158,420.00 10  FY 2024 Budget Sewer Fund FY24 Approved FY23 Approved FY22 Actual Enterprise Revenue 52-37-100 Sewer Service Charge $ 575,000.00 $ 570,000.00 $ 572,929.00 Sewer Connection Fees $ - $ - $ - Ward Road Sewer Payments $ - $ - $ - Sanitary Sewer Recoupment $ - $ - $ - TOTAL $ 575,000.00 $ 570,000.00 $ 572,929.00 OTHER Revenue 52-38-100 Interest Earnings $ 10,000.00 $ 1,500.00 $ 1,582.00 Miscellaneous $ - $ - $ - Use of Fund Balance $ 800.00 $ - $ - TOTAL $ 10,800.00 $ 1,500.00 $ 1,582.00 TOTAL REVENUES $ 585,800.00 $ 571,500.00 $ 574,511.00 Sewage Treatment 52-80-310 Sewage Treatment Expenses $ 472,000.00 $ 470,000.00 $ 530,999.00 TOTAL $ 472,000.00 $ 470,000.00 $ 530,999.00 Administration & General 52-85-610 Miscellaneous Expenses $ 5,000.00 $ 5,000.00 $ 3,068.00 TOTAL $ 5,000.00 $ 5,000.00 $ 3,068.00 Maintenance & Repairs 52-86-310 Professional & Tech Services Equip-Supplies & Maint $ - $ - $ - TOTAL $ - $ - $ - Contributions and Transfers 52-89-910 Admin Cost to General Fund $ 37,900.00 $ 17,400.00 $ 13,380.00 52-89-915 Cost share of City Building $ 10,900.00 $ 8,880.00 $ 6,804.00 Unallocated Funds $ 53,300.00 $ 70,220.00 $ - Increase to Fund Balance $ 6,700.00 $ - $ - TOTAL $ 108,800.00 $ 96,500.00 $ 20,184.00 TOTAL EXPENDITURES $ 585,800.00 $ 571,500.00 $ 554,251.00 TOTAL FUND REVENUES $ 585,800.00 $ 571,500.00 $ 574,511.00 TOTAL FUND EXPENDITURES $ 585,800.00 $ 571,500.00 $ 554,251.00 Net Revenue over Expenditures $ - $ - $ 20,260.00 11  FY 2024 Budget Storm Water Fund FY24 Approved FY23 Approved FY23 Proj FY22 Actual Enterprise Revenue 55-37-100 Storm Drain Fees $ 382,500.00 $ 380,000.00 $ 382,600.00 $ 381,858.00 55-37-280 Storm Drain Impact Fee $ 10,102.00 $ 10,102.00 $ 8,420.00 $ 16,837.00 TOTAL $ 392,602.00 $ 390,102.00 $ 391,020.00 $ 398,695.00 OTHER Revenue 55-38-100 Interest Earnings $ 36,000.00 $ 3,500.00 $ 36,100.00 $ 4,350.00 TOTAL $ 36,000.00 $ 3,500.00 $ 36,100.00 $ 4,350.00 Contributions & Transfers 55-39-110 Use of Fund Balance $ 3,148.00 $ 128,975.00 $ - $ - TOTAL $ 3,148.00 $ 128,975.00 $ - $ - TOTAL REVENUES $ 431,750.00 $ 522,577.00 $ 427,120.00 $ 403,045.00 Storm Water Utility Fund 55 55-40-110 Salaries & Wages $ - $ 65,000.00 $ 68,870.06 $ 60,076.00 55-40-130 Employee Benefits $ - $ 44,000.00 $ 42,252.14 $ 47,212.00 55-40-230 Travel & Education $ - $ 1,200.00 $ 1,000.00 $ 475.00 55-40-250 Maintenance $ 1,000.00 $ 200.00 $ 1,000.00 $ - 55-40-310 Professional & Tech Services $ 30,000.00 $ 30,000.00 $ 28,200.00 $ 23,626.00 55-40-320 Misc. Equipment $ 200.00 $ 200.00 $ - $ 30.00 55-40-400 County-State Storm Water Fees $ 2,500.00 $ 2,500.00 $ 1,570.00 $ 2,306.00 55-40-550 Engineering $ 500.00 $ 1,000.00 $ - $ - 55-40-555 Maintenance / Repairs $ 1,000.00 $ 2,500.00 $ - $ 578.00 55-40-610 Miscellaneous Supplies $ 500.00 $ 1,000.00 $ 75.00 $ 239.00 55-40-650 Depreciation $ 75,000.00 $ 65,000.00 $ 73,000.00 $ 69,612.00 55-40-910 Admin Costs to General Fund $ 173,200.00 $ 17,400.00 $ 17,400.00 $ 13,380.00 55-40-915 Cost Share City Building $ 46,600.00 $ 8,880.00 $ 8,880.00 $ 6,804.00 55-40-920 Cost Share to Vehicle Equipment $ 71,250.00 $ 40,000.00 $ 40,000.00 $ 38,000.00 55-40-930 Allocation to Fund Balance $ - $ - TOTAL $ 401,750.00 $ 278,880.00 $ 395,327.20 $ 249,047.00 Capital Projects 55-99-008 Curb & Gutter Replacement $ 30,000.00 $ 25,000.00 $ - $ - 55-99-0** 650 N Quail ridge $ - $ 218,697.00 $ - $ - TOTAL $ 30,000.00 $ 243,697.00 $ - $ - TOTAL EXPENDITURES $ 431,750.00 $ 522,577.00 $ 395,327.20 $ 249,047.00 TOTAL FUND REVENUE $ 431,750.00 $ 522,577.00 $ 427,120.00 $ 403,045.00 TOTAL FUND EXPENDITURES $ 431,750.00 $ 522,577.00 $ 395,327.20 $ 249,047.00 Net Revenue over Expenditures $ - $ - $ 153,998.00 12  FY 2024 Budget Solid Waste Fund FY24 Approved FY23 Approved FY22 Actual SOLID WASTE FUND Enterprise Revenue 59-37-100 Solid Waste Collection Charge $ 450,500.00 $ 421,000.00 $ 410,737.00 TOTAL $ 450,500.00 $ 421,000.00 $ 410,737.00 OTHER Revenue 59-38-100 Interest Earnings $ 10,000.00 $ 1,500.00 $ 1,582.00 Use of Fund Balance $ 16,850.00 $ 19,780.00 $ - TOTAL $ 26,850.00 $ 21,280.00 $ 1,582.00 TOTAL FUND REVENUE $ 477,350.00 $ 442,280.00 $ 412,319.00 GEN FUND SUMMARY EXPEND. 59-40-105 Waste Disposal Costs $ 231,750.00 $ 225,000.00 $ 220,300.00 59-40-250 Equip-Supplies & Maintenance $ - $ - $ 186,068.00 59-40-310 Waste Collection Costs $ 200,000.00 $ 186,000.00 $ - 59-40-320 Semi-Annual Clean up $ 3,000.00 $ 2,000.00 $ - 59-40-610 Miscellaneous Supplies $ 3,000.00 $ 3,000.00 $ 3,408.00 59-40-910 Admin Cost - General Fund $ 27,100.00 $ 17,400.00 $ 13,380.00 TOTAL $ 464,850.00 $ 433,400.00 $ 423,156.00 Department 89 59-89-915 Cost Share of City Building $ 12,500.00 $ 8,880.00 $ 6,804.00 TOTAL $ 12,500.00 $ 8,880.00 $ 6,804.00 Contributions & Transfers 59-90-110 Allocated to Fund Balance $ - $ - $ - TOTAL $ - $ - $ - TOTAL EXPENDITURES $ 477,350.00 $ 442,280.00 $ 429,960.00 TOTAL REVENUE $ 477,350.00 $ 442,280.00 $ 412,319.00 TOTAL FUND EXPENDITURES $ 477,350.00 $ 442,280.00 $ 429,960.00 Net Revenue over Expenditures $ - $ - $ (17,641.00) 13  FY 2024 Budget Vehicle and Equipment Fund FY24 Approved FY23 Approved FY22 Actual VEHICLE & EQUIPMENT FUND FUND BALANCES Unrestricted, Unassigned $ - $ - $ 433,720.00 Other Revenue 61-38-100 Interest Earnings $ 20,000.00 $ 2,000.00 $ 3,164.00 61-38-200 Gain on Sale of Assets $ - $ 30,000.00 $ 64,384.00 61-38-400 Sale of Vehicle & Equipment $ 60,000.00 $ - $ - 61-38-600 Grant Revenue $ - $ - $ 59,565.00 TOTAL $ 80,000.00 $ 32,000.00 $ 127,113.00 Contributions & Transfers 61-39-100 Cost Share from General Fund $ - $ - $ 76,000.00 61-39-110 Cost Share from Storm Water Fund $ 71,250.00 $ 40,000.00 $ 38,000.00 61-39-120 Cost Share From Water Fund $ 71,250.00 $ 100,000.00 $ 38,000.00 61-39-140 Anticipated Fund Balance Use $ 137,500.00 $ 277,500.00 $ - 61-39-220 Transfer from General Fund $ 142,500.00 $ - $ 120,000.00 TOTAL $ 422,500.00 $ 417,500.00 $ 272,000.00 TOTAL REVENUES $ 502,500.00 $ 449,500.00 $ 399,113.00 Maintenance - Building 61-61-250 Shop - Supplies/Propane/Etc. $ 9,000.00 $ 6,500.00 $ 17,788.00 61-61-255 Utilities - Gas & Electricity $ 7,500.00 $ 7,500.00 $ 7,456.00 61-61-260 Bldg. & Grounds - Repairs/Maint. $ 20,000.00 $ 10,000.00 $ 1,168.00 61-61-280 Telephone $ 3,000.00 $ 3,000.00 $ 2,784.00 TOTAL $ 39,500.00 $ 27,000.00 $ 29,196.00 Operations Expense 61-62-240 Fuel $ 40,000.00 $ 30,000.00 $ 26,694.00 14  TOTAL $ 40,000.00 $ 30,000.00 $ 26,694.00 Maintenance & Repairs 61-86-250 Vehicle & Equip - Supplies & Maint $ 15,000.00 $ 10,000.00 $ 11,322.00 61-86-260 Tools $ 3,500.00 $ 3,000.00 $ - 61-86-275 Trade in Mini $ - $ 170,000.00 $ - 61-86-280 Tires $ 7,000.00 $ 7,000.00 $ 2,441.00 61-86-340 Equipment Rental $ 2,500.00 $ 2,500.00 $ - 61-86-740 Capital Outlay-Vehicle & Equip $ 285,000.00 $ 150,000.00 $ - TOTAL $ 313,000.00 $ 342,500.00 $ 13,763.00 OTHER 61-89-650 Depreciation $ 110,000.00 $ 110,000.00 $ 111,340.00 TOTAL $ 110,000.00 $ 110,000.00 $ 111,340.00 TOTAL EXPENDITURES $ 502,500.00 $ 509,500.00 $ 180,993.00 TOTAL FUND REVENUE $ 502,500.00 $ 449,500.00 $ 399,113.00 TOTAL FUND EXPENDITURES $ 502,500.00 $ 509,500.00 $ 180,993.00 Net Revenue over Expenditures $ - $ (60,000.00) $ 218,120.00 15