2023 Operating Budget

Wisconsin 2023 Adopted Budget VILLAGE OF MENOMONEE FALLS 2023 BUDGET TABLE OF CONTENTS Budget Overview Chapter 1 Budget Summaries Chapter 2 General Fund Revenues Chapter 3 General Fund Expenditures Chapter 4 Other Governmental Funds Chapter 5 Enterprise Funds Chapter 6 Budget Terminology Chapter 7 Detailed Budget Worksheets Chapter 8 Chapter 1 BUDGET OVERVIEW Village Officials Page 1.1 Organizational Chart Page 1.2 Structure of Reporting Funds Page 1.3 DIRECTORY OF VILLAGE OFFICIALS Term Village Board: Title Expiration Jeremy Walz President April 2024 Paul Tadda Trustee April 2025 Steve Taggart Trustee April 2025 Vacant Trustee April 2025 Katie Kress Trustee April 2023 Randy Van Alstyne Trustee April 2023 Tim Newman Trustee April 2023 Administration: Title Mark Fitzgerald Village Manager Arlyn Johnson Assistant Village Manager, Director of Public Works Adam Koenings Village Attorney Amy Dishinger Clerk Julie Multhauf Treasurer Certified Public Accountants: Reilly, Penner & Benton, LLP, Milwaukee, Wisconsin Bond Counsel: Quarles & Brady, Milwaukee, Wisconsin Financial Advisors: Ehlers, Waukesha, Wisconsin Page 1.1 VILLAGE OF MENOMONEE FALLS Functional Organization Chart Library Board Public LibraryVillage Attorney Village BoardMunicipal Judge Village Manager/CDA Executive Director Asst. Village Manager/ Director of Public Works Management Services Operational Services Finance Information Technology Clerk ServicesHuman Resources Engineering Community Development • Treasurer • Accounting • Budget Preparation • Cash Management • Accounts Payable • Utility Accounts • Municipal Court Operations • Information Systems • Website • Hardware & Software Maintenance • Elections • Licenses • A/C Receivables • Records Mgmt. • V.B. Clerk • Tax Collections • Website Content • Employee Benefits • Employee Relations • Employee Recruitment & Retention • Public Works & Utility Engineering • Erosion Control • GIS System • Development Engineering • Municipal Infrastructure Planning • Capital Budget • Planning • Zoning Administration • Building Inspection • Building Permits • Property Maintenance Engineering & Development Services Director of Engineering & Development Services • Real Estate Assessment • Personal Property Assessment Public Works • Streets • Parks/Forestry • Equipment Maintenance • Building Maintenance • Recycling & Solid Waste Utilities • Utilities Engineering • Sewer Utility • Water Utility • Stormwater Mgmt. Emergency Management Police Fire & EMS • Law Enforcement • Public Safety • Crime Prevention • Traffic Control • Fire Prevention • Fire Suppression • Hazmat • Inspection Services Consolidated Dispatch with Waukesha County Emergency Medical Services (EMS) • Ambulance & Transport Legal • Prosecution • Legal Review • Village Code & Ordinances • Litigation & Liability Claims • Risk Management Police Chief Fire Chief Economic Development & Tourism • CDA • BID • Tourism Commission STRUCTURE OF VILLAGE FUNDS GOVERNMENTAL FUNDS: GENERAL FUND Contains cost of providing police & fire protection, parks, street maintenance, community development, planning zoning, licenses and permits, engineering, assessing, tax billing and collections, financial services, clerk/treasurer requirements, elections, payroll and personnel, property and insurance, building and vehicle maintenance, and general administration. SPECIAL REVENUE FUNDS Revenues with specific requirements for spending as a result of restricted donations or stat e/federal grants. Library Operations and Maintenance Fund, and the Solid Waste Collection Fund are included in Special Revenue Funds. DEBT SERVICE FUND Annual principal and interest payments on debt not covered by utilities and risk management funds. CAPITAL PROJECTS FUNDS Tracks revenues and expenditures related to: General capital projects and equipment Municipal Facilities and Equipment Fund Tax Incremental Districts Special Assessment Fund PROPRIETARY FUNDS: WATER UTILITY Contains revenues, expenses and capital purchases relating to water pumping, treatment, supply, billing and administration. SEWER UTILITY Contains revenues, expenses and capital purchases relating to sewerage treatment, processing, billing and administration. STORM WATER UTILITY Contains revenues, expenses and capital purchases relating to storm water management SOLID WASTE FUND Contains revenues and expenses relating to garbage & recycling collection. RISK MANAGEMENT Contains revenues and expenses relating to property and liability insurance from CVMIC FIDUCIARY FUNDS: Used to record assets held by the Village as an agent for other governmental units as a result of the tax collection process. The accounting records of the Village are organized into funds and account groups, each of which is treated like a separate entity. Each fund is accounted for by providing a separate set of self-balancing accounts that constitute assets, liabilities, fund equity (reserves), revenues and expenditures/expenses. Page 1.3 Chapter 2 BUDGET SUMMARIES General Operating Budget Summary Page 2.1 General Fund Balance and Working Capital Page 2.2 Property Tax Histor y Page 2.3 Property Valuation Summary Page 2.4 Long Term Debt Summary Page 2.5 Outstanding Debt Information Page 2.6 Principal Maturities of Long-Term Debt Page 2.7 Interest Payments Due on Long-Term Debt Page 2.8 Principal and Interest Due on Long-Term Debt Page 2.9 GENERAL OPERATING BUDGET SUMMARY 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES Property taxes 19,534,920 19,508,882 19,671,000 19,671,000 19,582,000 - Intergovernmental 4,859,053 3,965,072 4,279,646 4,279,646 4,243,500 (1%) Public charges for services 1,681,079 1,914,787 1,776,000 1,776,000 2,855,300 61% Water Utility payment in lieu of tax 1,233,360 1,152,198 1,330,000 1,330,000 1,300,000 (2%) Debt proceeds 1,240,000 - - - - - Licenses and permits 1,583,317 1,555,925 1,211,450 1,211,450 1,205,000 (1%) Miscellaneous 376,902 373,748 633,000 633,000 746,100 18% Fines and penalties 609,227 660,315 644,000 644,000 669,900 4% Other taxes 90,787 175,731 336,000 336,000 360,000 7% Total revenues 31,208,645 29,306,658 29,881,096 29,881,096 30,961,800 4% EXPENDITURES Public Safety 17,948,983 17,717,632 18,384,460 18,384,460 19,624,300 7% Public Works 3,974,082 3,507,035 4,590,778 4,590,778 4,524,500 (1%) General Government 4,262,940 4,127,706 4,851,858 4,851,858 4,738,600 (2%) Conservation and Development 965,300 917,469 892,300 892,300 847,000 (5%) Culture & Recreation 907,943 1,029,653 1,161,700 1,161,700 1,227,400 6% Transfer to other funds 2,749,391 2,007,163 - - - - Total expenditures 30,808,639 29,306,658 29,881,096 29,881,096 30,961,800 4% Net revenue surplus (deficit) 400,006 - - - - - Fund Balance, beginning of year 10,114,234 10,514,240 10,514,240 10,514,240 10,514,240 - Fund Balance, end of year 10,514,240 10,514,240 10,514,240 10,514,240 10,514,240 - Page 2.1 GENERAL FUND BALANCE & WORKING CAPITAL DEFINITIONS: Fund Balance Nonspendable Restricted Committed Assigned Unassigned Working Capital Alternative wording for unassigned fund balance. Number of Months of Working Capital 2020 2021 2022 2023 Actual Actual Estimate Budget Fund Balance Nonspendable 2,430,795 2,759,237 2,600,000 2,600,000 Unassigned 8,083,445 7,755,003 7,914,240 7,914,240 10,514,240 10,514,240 10,514,240 10,514,240 Expenditures Total Expenditures 28,059,248 $ 27,299,495 $ 29,881,096 $ 30,961,800 $ Amount needed per month 2,338,271 2,274,958 2,490,091 2,580,150 Working Capital Unassigned fund balance 8,083,445$ 7,755,003 $ 7,914,240 $ 7,914,240 $ Divided by monthly needs 2,338,271 2,274,958 2,490,091 2,580,150 Months of working capital 3.5 3.4 3.2 3.1 This is the residual classification of the Gener al Fund. Only the General Fund reports a positive unassigned fund balance. Other governmental f unds might report a negative balance in this classification, as the result of overspending for s pecific purposes for which amounts had been restricted, committed or assigned. Assets less liabilities equal fund balance or net assets. Fund balances are the accumulated results of the Village's financial activities. An excess of re venues over expenditures increases fund balance and a deficit decreases the fund balance. Note that the fund balance is not the same as cash on hand. The Village Board is committed to maintaining ar ound three months of budgetary expenditures in reserve. The decision, therefore, to use working capital to control the tax rate is weighed against the number of months of working capital re maining as a cushion in case of emergency. Constraints placed on the use of these resources ar e either externally imposed by creditors (such as through debt covenants), grantors, c ontributors or other governments; or are imposed by law (through constitutional provisions or enabling legislation). Amounts that can only be used for specific pur poses because of a formal action (resolution or ordinance) by the Village Board. The formal action must occur prior to the end of the year, but the amount of commitment, which will be subject to t he constraints, may be determined in the subsequent period. Any changes to the constraints imposed r equire the same formal action of the Village that originally created the commitment. Amounts that are constrained by the government’s intent to be used for specific purposes, but that do not meet the criteria to be classified as restri cted or committed. Intent can be stipulated by the governing body, another body or by an official to w hom that authority has been given. With the exception of the General Fund, this is the res idual fund balance classification for all governmental fund with positive balances. Includes amounts that cannot be spent because they are either not in spendable form (i.e. convertible into cash) or, for legal or contractual reasons, must be kept intact. This classification includes inventories, prepaid amounts, assets held for sale and long-term receivables. Page 2.2 PROPERTY TAX HISTORY TOTAL LEVY 2019 for 2020 2020 for 2021 2021 for 2022 Property taxes: 2022 for 2023 Change 19,540,000$ 19,498,000 $ 19,671,000 $ General Operations 19,582,000 $ (0.5%) 2,370,000 2,525,000 2,525,000 Debt Service 2,525,000 - 1,539,000 1,549,000 1,631,000 Library Operations 1,713,000 5.0% 255,000 272,000 288,000 Library Building Maintenance 295,000 2.4% 931,000 931,000 931,000 Storm Water Utility 931,000 - 24,635,000$ 24,775,000 $ 25,046,000 $ 25,046,000 $ - TAX RATES (per thousand of assessed value) 2019 for 2020 2020 for 2021 2021 for 2022 Property taxes: 2022 for 2023 Change 4.16$ 4.15 $ 4.15 $ General Operations 4.15 $ - 0.49 0.50 0.50 Debt Service 0.50 - 0.31 0.31 0.32 Library Operations 0.32 - 0.05 0.05 0.05 Library Building Maintenance 0.05 - 0.19 0.19 0.18 Storm Water Utility 0.18 - 5.20$ 5.20 $ 5.20 $ 5.20 $ - The Village's total tax levy supports the General Fund, Debt Service, Library, Library Building Maintenance, and the Storm Water Utility. Property taxes are levied to Village property owners at a calculated rate per $1,000 of assessed property valuation as of January 1, after taking into consideration the effect of the tax incremental districts and the impact of the assessed to equalized value ratio. Page 2.3 PROPERTY VALUATION SUMMARY EQUALIZED VALUE HISTORY 01/01/19 01/01/20 01/01/21 01/01/22 2019 for 2020 2020 for 2021 2021 for 2022 2022 for 2023 All valuation except TID Districts 5,118,611,700 5,367,307,000 5,829,023,100 6,534,279,000 TID #6 - Main Street Corridor 14,769,700 19,956,200 28,274,800 47,920,500 TID #7 - First Park 21,081,400 29,570,700 27,713,000 32,085,800 TID #8 - Falls Parkway 90,234,800 104,646,600 111,245,100 124,788,400 TID #9 - Village Centre/Appleton Ave 14,344,600 27,542,600 37,320,200 53,973,600 TID #10 - Woodland Prime 15,362,800 28,774,800 45,500,900 62,161,500 TID #11 - Wacker Neuson 3,114,600 3,745,100 3,302,900 3,261,300 TID #12 - Lilly Road Industrial 12,410,000 31,357,000 30,787,500 35,454,700 TID #13 - Flint Dr - DRS - 8,006,500 31,154,500 38,124,000 TID #14 - Glenroy - 114,900 5,924,600 7,223,300 5,289,929,600 5,621,021,400 6,150,246,600 6,939,272,100 EQUALIZED AND ASSESSED VALUES AND COMPARABLE TAX RATES Valuation Yr Equalized Assessed for Budget Yr Value Value Per $1,000 $ Change % Change 2022 for 2023 6,939,272,100 5,107,201,955 5.20 - - 2021 for 2022 6,150,246,600 5,077,866,690 5.20 - - 2020 for 2021 5,621,021,400 4,984,826,010 5.20 - - 2019 for 2020 5,289,929,600 4,892,430,140 5.20 (0.03) (0.6%) 2018 for 2019 5,097,458,000 4,846,847,760 5.23 - - 2017 for 2018 4,962,647,400 4,826,340,390 5.23 0.06 1.2% 2016 for 2017 4,728,377,800 4,723,062,540 5.17 (0.03) (0.6%) 2015 for 2016 4,583,053,600 4,586,133,140 5.20 - - 2014 for 2015 4,493,874,800 4,542,092,210 5.20 - - 2013 for 2014 4,245,013,600 4,519,090,960 5.20 - - 2012 for 2013 4,315,491,900 4,420,276,480 5.20 0.01 0.2% Page 2.4 LONG TERM DEBT SUMMARY Remaining Allowable Debt Capacity 01/01/21 01/01/22 ACTUAL ACTUAL Full Equalized Value 6,150,246,600 6,939,272,100 x Statutory limit % 5.00% 5.00% Calculated debt limit $307,512,330 $346,963,605 Less total general obligation debt 83,557,951 83,775,000 Remaining allowable debt under State Statute limitation 223,954,379 263,188,605 Conservative amount - 60% of allowable limit 184,507,398 208,178,163 Remaining allowable debt capacity using conservative limit 100,949,447 124,403,163 Long-Term Debt Obligations by Funding Source 12/31/19 12/31/20 12/31/21 12/31/22 ACTUAL ACTUAL ACTUAL ESTIMATE General Obligation Debt Tax increment financing 48,305,000 48,305,000 46,205,000 47,130,000 Tax levy 16,530,904 15,385,904 16,237,951 15,070,000 Landfill tipping fees 12,015,000 12,015,000 8,890,000 7,230,000 Utility service charges 9,110,000 10,255,000 11,095,000 10,670,000 Impact Fees 1,120,000 1,120,000 1,120,000 2,965,000 Tourism - - - 710,000 Special assessments 35,000 35,000 10,000 - 87,115,904 87,115,904 83,557,951 83,775,000 Other Village Debt: Clean Water Fund Loans - Utility 797,926 797,926 692,355 584,094 797,926 797,926 692,355 584,094 87,913,830 87,913,830 84,250,306 84,359,094 Under Wisconsin State Statutes, the Village's general obligation debt may not exceed 5% of the equalized value of the taxable property located in the Village. The Village Board has traditionally followed a conservative guideline of not exceeding 60% of the legal debt limit. It is estimated that the Village will average $2 to $3 million in borrowing for capital projects each year. This estimate does not include the special needs of TID districts or borrowings for municipal facilities. The Village of Menomonee Falls borrows funds for various purposes, and for various durations. The factors considered in structuring debt are project cost, useful life and funding source. Emphasis is put on stabilizing the tax rate or the user charge over the life of the bond. Depending on the purpose of the note or bond, principal and interest are charged to different Village functions: General Fund, Special Assessments, Municipal Facilities, Tax Incremental Districts and the Utilities. Page 2.5 OUTSTANDING DEBT INFORMATION Projected Average Issue Final First 12/31/22 Coupon Rate Amount Maturit y Callable Issue Title Purpose General Obligation Debt 200,000 2.28% 1,930,000 2023 No Call WU Taxable GO Ref Bonds Cur Ref 2000 Issuance, Adv Ref 2005 Issuance 2,540,000 2.91% 4,920,000 2024 06/01/22 GO Promissory Notes 2014 Capital Budget (Levy, WU, 605) 6,900,000 4.00% 8,450,000 2030 05/01/24 TID #6 GO Refunding Notes Refinance portion 2010 Issuance (Hotel Debt) 3,100,000 3.11% 4,300,000 2025 03/01/23 GO Promissory Notes (series 2015B) TID #8 funding 5,550,000 2.95% 7,850,000 2025 03/01/23 GO Promissory Notes (series 2015C) TID #8 funding 2,325,000 2.86% 3,110,000 2025 05/01/23 GO Promissory Notes (series 2015D) 2015 Capital Budget (Levy, WU) 1,695,000 2.00% 3,190,000 2026 05/01/24 GO Promissory Notes (series 2016A) 2016 Capital Budget 1,350,000 2.00% 2,500,000 2026 06/01/24 GO Promissory Notes (series 2016D) Public Infrastructure in TID #8 6,350,000 2.99% 7,425,000 2033 06/01/28 GO Promissory Bonds (series 2016E) Refinance 2013 Issuance (TID #8) 8,125,000 2.64% 14,935,000 2027 06/01/25 GO Promissory Notes (series 2017B) 2017 Capital Budget (w/ DPW Facility) 2,370,000 3.00% 3,340,000 2028 06/01/26 GO Promissory Notes (series 2018A) 2018 Capital Budget (Levy, WU) 1,390,000 3.28% 2,030,000 2029 02/01/26 GO Promissory Notes (series 2019A) 2019 Capital Budget (Cap Proj) 3,870,000 2.88% 4,350,000 2039 02/01/27 GO Bonds (series 2019B ) 2019 Cap Bud (Water), Refunds (TID 6, 12) 17,800,000 2.79% 18,435,000 2038 09/01/28 Taxable GO Bonds (series 2019C ) 2019 DRS Elec (TID 13), Refunds (TID 6, 10, 11, 2,510,000 2.13% 3,270,000 2030 02/01/26 GO Promissory Notes (series 2020A) Aerial platform fire truck 1,310,000 2.00% 1,460,000 2040 02/01/29 GO Bonds (series 2020B) 2020 Capital Budget (Water) 3,005,000 1.67% 3,150,000 2031 02/01/29 GO Promissory Notes (series 2021A) 2021 Capital Budget/Park Project 3,200,000 2.00% 3,400,000 2041 02/01/30 GO Bonds (series 2021B) 2021 Water Proj/Ref 2013 Water/Storm Bonds 6,190,000 2.00% 6,190,000 2032 02/01/30 GO Promissory Notes (series 2022A) 2022 Capital Budget/Park Project 1,350,000 2.00% 1,350,000 2035 02/01/31 GO Bonds (series 2022B) 2022 Water Proj 2,645,000 3.55% 2,645,000 2039 02/01/39 Taxable GO Bonds (series 2022C) 2022 Comm Devel TID 8 & 10 83,775,000 Utility Revenue Bond s 584,094 2.55% 1,877,778 2027 No Call 1995 Clean Water Fund Loan For sewerage treatment plant capacity in Sussex 584,094 84,359,094$ Page 2.6 LONG-TERM DEBT PRINCIPAL MATURITIES (ALL FUNDS) Special Special Municipal Storm General Revenue Tourism Assessments Debt Facilities Water Sewer Water Year Fund Fund Fund Fund Service & Equipmt TID #6 TID #8 TID #9 TID #10 TID #11 TID #12 TID #13 Ut ility Utility Utility Total 2023 - 295,000 70,000 - 2,800,000 1,465,000 650,000 1,415,000 50,000 155,000 40,000 215,000 100,000 865,000 111,018 50,000 8,281,018 2024 - 295,000 70,000 - 2,500,000 1,380,000 890,000 1,375,000 50,000 175,000 45,000 215,000 100,000 1,120,000 113,845 55,000 8,383,845 2025 - 300,000 70,000 - 1,915,000 1,315,000 940,000 8,175,000 50,000 540,000 50,000 215,000 100,000 1,185,000 116,745 55,000 15,026,745 2026 - 305,000 70,000 - 1,630,000 1,350,000 990,000 800,000 50,000 1,040,000 50,000 225,000 100,000 1,260,000 119,719 55,000 8,044,719 2027 - 310,000 70,000 - 1,505,000 1,370,000 1,015,000 775,000 50,000 1,240,000 50,000 235,000 100,000 1,165,000 122,768 55,000 8,062,768 2028 - 310,000 70,000 - 1,310,000 70,000 1,075,000 800,000 50,000 1,540,000 50,000 235,000 100,000 1,155,000 - 60,000 6,825,000 2029 - 315,000 70,000 - 1,115,000 70,000 1,145,000 825,000 50,000 2,040,000 50,000 235,000 100,000 400,000 - 60,000 6,475,000 2030 - 315,000 70,000 - 775,000 70,000 1,220,000 850,000 50,000 2,545,000 50,000 240,000 115,000 405,000 - 60,000 6,765,000 2031 - 320,000 75,000 - 585,000 70,000 255,000 875,000 50,000 2,595,000 55,000 130,000 125,000 405,000 - 60,000 5,600,000 2032 - 200,000 75,000 - 300,000 70,000 170,000 935,000 55,000 2,720,000 - 135,000 125,000 405,000 - 60,000 5,250,000 2033 - - - - - - 190,000 945,000 - 45,000 - 140,000 125,000 400,000 - 65,000 1,910,000 2034 - - - - - - - 120,000 - 45,000 - 145,000 120,000 350,000 - - 780,000 2035 - - - - - - - 120,000 - 45,000 - 150,000 140,000 345,000 - - 800,000 2036 - - - - - - - 120,000 - 45,000 - - 140,000 235,000 - - 540,000 2037 - - - - - - - 120,000 - - - - 140,000 235,000 - - 495,000 2038 - - - - - - - 120,000 - - - - 140,000 235,000 - - 495,000 2039 - - - - - - - 120,000 - - - - - 225,000 - - 345,000 2040 - - - - - - - - - - - - - 175,000 - - 175,000 2041 - - - - - - - - - - - - - 105,000 - - 105,000 2042 - - - - - - - - - - - - - - - - - Total - 2,965,000 710,000 - 14,435,000 7,230,000 8,540,000 18,490,000 505,000 14,770,000 440,000 2,515,000 1,870,000 10,670,000 584,094 635,000 84,359,094 Primary General Special Tourism Special General Landfill TID TID TID TID TID TID TID Utility Utility General Revenue Property Revenue Revenue Assessments Property Tipping Incremental Incremental Incremental Incremental Incremental Incremental Increm ental User User Property Source Taxes Taxes Fees Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Charges Charges Taxes Page 2.7 LONG-TERM DEBT INTEREST PAYMENTS (ALL FUNDS) Special Special Municipal Storm General Revenue Tourism Assessments Debt Facilities Water Sewer Water Year Fund Fund Fund Fund Service & Equipmt TID #6 TID #8 TID #9 TID #10 TID #11 TID #12 TID #13 Ut ility Utility Utility Total 2023 - 84,204 24,396 - 361,700 188,158 313,823 583,317 17,345 421,462 11,243 68,543 54,575 260,708 13,463 12,200 2,415,135 2024 - 64,060 17,800 - 264,860 129,540 283,748 521,029 12,650 410,268 10,383 62,570 52,425 224,685 10,599 11,150 2,075,765 2025 - 57,160 16,050 - 202,585 90,140 248,048 372,341 11,400 405,298 9,393 56,540 50,225 193,560 7,663 10,050 1,730,452 2026 - 49,185 13,950 - 154,940 60,870 210,323 231,823 9,900 391,798 8,243 50,308 47,925 164,131 4,652 8,950 1,406,996 2027 - 41,085 11,850 - 113,470 27,800 169,923 207,648 8,400 364,798 6,993 43,458 45,425 136,068 1,563 7,850 1,186,328 2028 - 32,935 9,750 - 77,720 9,450 127,666 182,566 6,900 331,598 5,693 36,888 42,825 105,948 - 6,700 976,638 2029 - 24,735 7,650 - 48,608 7,350 84,910 157,260 5,400 289,098 4,343 30,773 40,125 85,825 - 5,500 791,575 2030 - 17,025 5,550 - 28,783 5,250 40,535 130,541 3,900 231,973 2,968 24,535 37,375 76,925 - 4,300 609,659 2031 - 9,720 3,375 - 15,210 3,150 14,498 102,360 2,400 159,723 1,568 18,050 34,155 67,713 - 3,100 435,020 2032 - 3,000 1,125 - 4,500 1,050 7,825 73,143 825 85,124 - 14,738 30,593 58,238 - 1,900 282,059 2033 - - - - - 2,850 43,174 - 5,918 - 10,950 26,968 48,650 - 650 139,159 2034 - - - - - - 25,740 - 4,253 - 6,675 22,780 29,450 - - 88,898 2035 - - - - - - 21,240 - 2,565 - 2,250 18,760 30,800 - - 75,615 2036 - - - - - - 16,680 - 855 - - 14,070 23,850 - - 55,455 2037 - - - - - - 12,000 - - - - 9,380 18,550 - - 39,930 2038 - - - - - - 7,200 - - - - 4,690 13,250 - - 25,140 2039 - - - - - - 2,400 - - - - - 8,100 - - 10,500 2040 - - - - - - - - - - - - 3,850 - - 3,850 2041 - - - - - - - - - - - - - 1,050 - - 1,050 2042 - - - - - - - - - - - - - - - - - Total - 383,109 111,496 - 1,272,375 522,758 1,504,146 2,690,461 79,120 3,104,726 60,823 426,275 532,295 1,551,349 37,940 72,350 12,349,222 Primary General Impact Tourism Special General Landfill TID TID TID TID TID TID TID Utility Utility General Revenue Property Fees Revenue Assessments Property Tipping Incremental Incremental Incremental Incremental Incremental Incremental Increment al User User Property Source Taxes Taxes Fees Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Prop. Taxes Charges Charges Taxes Page 2.8 LONG-TERM DEBT PRINCIPAL & INTEREST DUE (ALL FUNDS) Special Special Municipal Storm General Revenue Tourism Assessments Debt Facilities Water Sewer Water Year Fund Fund Fund Fund Service Fund TID #6 TID #8 TID #9 TID #10 TID #11 TID #12 TID #13 Ut ility Utility Utility Total 2023 - 379,204 94,396 - 3,161,700 1,653,158 963,823 1,998,317 67,345 576,462 51,243 283,543 154,575 1,125,708 124,481 62,200 10,696,152 2024 - 359,060 87,800 - 2,764,860 1,509,540 1,173,748 1,896,029 62,650 585,268 55,383 277,570 152,425 1,344,685 124,444 66,150 10,459,611 2025 - 357,160 86,050 - 2,117,585 1,405,140 1,188,048 8,547,341 61,400 945,298 59,393 271,540 150,225 1,378,560 124,408 65,050 16,757,197 2026 - 354,185 83,950 - 1,784,940 1,410,870 1,200,323 1,031,823 59,900 1,431,798 58,243 275,308 147,925 1,424,131 124,371 63,950 9,451,714 2027 - 351,085 81,850 - 1,618,470 1,397,800 1,184,923 982,648 58,400 1,604,798 56,993 278,458 145,425 1,301,068 124,331 62,850 9,249,096 2028 - 342,935 79,750 - 1,387,720 79,450 1,202,666 982,566 56,900 1,871,598 55,693 271,888 142,825 1,260,948 - 66,700 7,801,638 2029 - 339,735 77,650 - 1,163,608 77,350 1,229,910 982,260 55,400 2,329,098 54,343 265,773 140,125 485,825 - 65,500 7,266,575 2030 - 332,025 75,550 - 803,783 75,250 1,260,535 980,541 53,900 2,776,973 52,968 264,535 152,375 481,925 - 64,300 7,374,659 2031 - 329,720 78,375 - 600,210 73,150 269,498 977,360 52,400 2,754,723 56,568 148,050 159,155 472,713 - 63,100 6,035,020 2032 - 203,000 76,125 - 304,500 71,050 177,825 1,008,143 55,825 2,805,124 - 149,738 155,593 463,238 - 61,900 5,532,059 2033 - - - - - - 192,850 988,174 - 50,918 - 150,950 151,968 448,650 - 65,650 2,049,159 2034 - - - - - - - 145,740 - 49,253 - 151,675 142,780 379,450 - - 868,898 2035 - - - - - - - 141,240 - 47,565 - 152,250 158,760 375,800 - - 875,615 2036 - - - - - - - 136,680 - 45,855 - - 154,070 258,850 - - 595,455 2037 - - - - - - - 132,000 - - - - 149,380 253,550 - - 534,930 2038 - - - - - - - 127,200 - - - - 144,690 248,250 - - 520,140 2039 - - - - - - - 122,400 - - - - - 233,100 - - 355,500 2040 - - - - - - - - - - - - - 178,850 - - 178,850 2041 - - - - - - - - - - - - - 106,050 - - 106,050 2042 - - - - - - - - - - - - - - - - - Total - 3,348,109 821,496 - 15,707,375 7,752,758 10,044,146 21,180,461 584,120 17,874,726 500,823 2,941,275 2,402,295 12,221,349 622,034 707,350 96,708,316 Primary General Impact Tourism Special General Landfill TID TID TID TID TID TID TID Utility Utility General Revenue Property Fees Revenue Assessments Property Tipping Incremental Incremental Incremental Incremental Incremental Incremental Increment al User User Property Source Taxes Taxes Fees Taxes Taxes Taxes Taxes Taxes Taxes Taxes Charges Charges Taxes Page 2.9 Chapter 3 GENERAL FUND REVENUES General Fund Revenues Summary Page 3.1 Descriptions of Other General Fund Revenues Page 3.2 GENERAL FUND REVENUES SUMMARY 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 19,534,920 19,508,882 19,671,000 19,671,000 Property taxes 19,582,000 (0%) 4,859,053 3,965,072 4,279,646 4,279,646 Intergovernmental 4,243,500 (1%) 1,681,079 1,914,787 1,776,000 1,776,000 Public charges for services 2,855,300 61% 1,233,360 1,152,198 1,330,000 1,330,000 Water Utility payment in lieu of tax 1,300,000 (2%) 1,240,000 - - - Debt proceeds - - 1,583,317 1,555,925 1,211,450 1,211,450 Licenses and permits 1,205,000 (1%) 376,902 373,748 633,000 633,000 Miscellaneous 746,100 18% 609,227 660,315 644,000 644,000 Fines and penalties 669,900 4% 90,787 175,731 336,000 336,000 Other taxes 360,000 7% 31,208,645 29,306,658 29,881,096 29,881,096 Total revenues 30,961,800 4% Property Taxes 63% Intergov. 14% Charges for Services 9% Water Utility Payment 4% Debt Proceeds 0%Licenses and Permits 4% Fines and Penalties 2% Other 4% Page 3.1 INTERGOVERNMENTAL REVENUES State Transportation Aids are payments from the State of Wisconsin for street and road maintenance programs. PAYMENT IN LIEU OF TAX - WATER UTILITY It should be noted that the Water Utility charges the General Fund for Public Fire Protection LICENSES AND PERMITS Licenses and permits are issued by the Clerk's office and the Department of Community Development. The largest source of revenue in this area comes from permits; building, electrical, plumbing, and heating. PUBLIC CHARGES FOR SERVICES Nearly all of the revenues in this category come from the state. Over half of that funding is transportation and highway aids and the remainder is mostly shared revenues. Estimates are provided from the state for budgeting. Connecting Highways are marked state trunk highways through the Village. Aids are payments from the State for maintenance of these roadways. Payments are calculated per lane mile. Shared revenues were initially designed to make a municipality whole for loss of taxes on exempt property. This applies to computers and certain personal property; however, the state has removed annual inflationary adjustments. General shared revenues are based on the States ability to pay and are generally distributed proportionately the same as the prior year. The majority of revenues in this category are fees established to recover certain administrative expenses for services thought only to benefit certain individuals or developers, rather than all general taxpayers. The bulk of the revenue in this category is from ambulance services. Ambulance fees are established by the Village Board for services performed by the EMS Department. These are billed and collected via an outside billing service. This revenue is a payment in lieu of real estate taxes. The calculation is prescribed by the Public Service Commission and is based on the assets of the Utility, adjusted for estimated additions and removals of plant, water mains and hydrants. The Village's tax rate, excluding the State and County portion, is used to calculate the tax. Fluctuations in the tax rate, the ratio of assessed to equalized value, and depreciation play a significant role in the amount of payment. Page 3.2 MISCELLANEOUS REVENUES Interest Income The primary investment vehicles used are: 1. State of Wisconsin Local Government Investment Pool (LGIP), which invests primarily in U. S. Government Treasury bills. 2. Time deposit accounts, such as money market accounts. 3. Certificates of deposit with local banks. Cash is transferred to and from the State Pool as needed and investment earnings are recorded on a monthly basis. The internal interest rate charged on advances is our investment rate plus 1% Other Miscellaneous The largest revenues in this category are cable TV franchise fees and publication fees. FINES AND PENALTIES OTHER TAXES The two major revenues in this category are hotel/motel taxes and fire insurance taxes. 2% Fire Dues increase (decrease) in direct proportion with an increase in assessed value and the tax rate. The Village collects an 8% hotel/motel tax. Per State Statutes, starting in 2017, 70% of this tax is remitted to the Tourism Commission. Publication fees are collected by the Department of Community Development for public notices which are required to be published in the newspaper. The primary objectives of the Village's investment activities are safety of principal, liquidity, and return on investment. The Village invests its funds in accordance with State Statutes. Court penalties and costs are collected by the Police Department as a result of judgment passed in Municipal Court for violations of various Village ordinances and payments received from defendants for court costs. Page 3.3 Chapter 4 GENERAL FUND EXPENDITURES Personnel FTE Summary Page 4.1 Comparative Expenditure Budgets Page 4.2 General Fund Expenditures by Function and Classification Page 4.3 Summary and Details of Expenditures: General Government Function Summary: Page 4.4 Administration: Village Board, Village Manager, Court and Village Attorney Supportive Services Clerk Services, Human Resources, Assessing, Building Maintenance, Insurance, Financial Services, and Information Technology Public Safety Function Summary: Page 4.16 Emergency Dispatch, Police, Fire/EMS, Fire Protection, Weed Control, Emergency Government, and Other Protection Services Public Works Function Summary: Page 4.25 Street Maintenance, Equipment Maintenance, and Municipal Garages Culture, Recreation and Education: Page 4.29 Community Life, Old Falls Village, Parks Conservation and Development Function Summary: Page 4.34 Community Development, Engineering, Zoning & Inspections, Planning Other Financing Uses Summary: Page 4.39 Transfers to Other Funds SUMMARY OF AUTHORIZED POSITIONS (FULL TIME EQUIVALENTS) 2020 2021 2022 2023 2023 2023 Budget Budget Budget AUTHORIZED POSITIONS Part-time Full-time Budget Change General Government: 1.0 1.0 1.0 Village Manager - 1.0 1.0 - 6.0 5.6 5.6 Clerk Services 0.6 4.0 4.6 (1.0) 1.4 1.4 1.4 Human Resources 0.4 1.0 1.4 - 1.6 1.6 1.6 Municipal Building Maintenance 0.6 1.0 1.6 - 2.0 2.0 2.0 Court - 1.5 1.5 (0.5) 3.7 3.4 3.7 Village Attorney 0.7 3.0 3.7 - 5.0 5.0 5.0 Financial Services - 5.0 5.0 - 4.0 4.6 4.0 IT - 4.0 4.0 - 24.7 24.6 24.3 Subtotal - General Government 2.3 20.5 22.8 (1.5) Public Safety: 2.5 1.9 1.9 Crossing Guards 1.9 - 1.9 - 34.6 34.4 35.4 Police 6.4 29.0 35.4 - 44.0 44.0 46.0 Police - Union - 46.0 46.0 - 28.5 29.8 31.4 Fire/EMS 23.5 9.0 32.5 1.1 21.0 20.0 20.0 Fire/EMS - Union - 21.0 21.0 1.0 130.6 130.1 134.7 Subtotal - Public Safet y 31.8 105.0 136.8 2.1 Public Works: 16.4 16.7 16.7 Streets Maintenance 0.7 16.0 16.7 - 4.0 4.0 4.0 Equipment Maintenance - 4.0 4.0 - 20.4 20.7 20.7 Subtotal - Public Works 0.7 20.0 20.7 - Culture and Recreation 5.8 5.8 5.8 Parks Operations 1.8 4.0 5.8 - Development: 6.4 6.4 6.4 Engineering 0.4 7.0 7.4 1.0 4.0 4.0 3.0 Zoning and Building Inspections 3.0 3.0 - 3.0 3.0 3.0 Planning 2.0 2.0 (1.0) 13.4 13.4 12.4 Subtotal - Development 0.4 12.0 12.4 - 194.9 194.6 197.9 T otal General Fund positions 37.0 161.5 198.5 0.6 - - - Tourism/Econ. Development - 1.0 1.0 1.0 20.3 19.8 20.7 Library 8.7 12.0 20.7 - 14.6 14.6 14.6 Water Utility * 0.6 14.5 15.1 0.5 5.3 5.3 5.3 Sewer Utility * 0.3 5.0 5.3 - 235.1 234.3 238.5 Grand total authorized positions 46.6 194.0 240.6 2.1 * Employees with duties split between the Water and Sewer utilities are counted in the Water Utility. Note: Positions paid with a stipend (such as trustees and election workers) are not included above. Page 4.1 GENERAL FUND Amount P ercent Department 2023 2022 Change Change Village Board 48,100 48,600 (500) (1%) Village Manager 93,200 87,400 5,800 7% Clerk Services 551,700 667,700 (116,000) (17%) Human Resources 271,500 107,500 164,000 153% Assessment of Property 280,900 253,200 27,700 11% Building Maintenance 453,200 433,900 19,300 4% Insurances 120,700 121,230 (530) - Judicial 195,000 248,200 (53,200) (21%) Village Attorney 415,700 448,700 (33,000) (7%) Financial Services 453,100 444,800 8,300 2% CIS 1,855,500 1,990,628 (135,128) (7%) Total General Government 4,738,600 4,851,858 (113,258) (2%) Police 11,157,900 10,752,350 405,550 4% Fire 6,791,200 5,980,200 811,000 14% Fire Protection 1,574,000 1,574,000 - - Pest & Weed 38,300 45,700 (7,400) (16%) Emergency Government 41,800 11,110 30,690 276% Other Protection 21,100 21,100 - - Total Public Safety 19,624,300 18,384,460 1,239,840 7% Street Maintenance 3,706,500 3,836,778 (130,278) (3%) Equipment Maintenance 622,000 573,000 49,000 9% Garages 196,000 181,000 15,000 8% Total Public Works 4,524,500 4,590,778 (66,278) (1%) Community Quality of Life 187,400 186,800 600 - Old Falls Village 29,700 29,700 - - Park Operations 988,000 921,800 66,200 7% Park Projects 22,300 23,400 (1,100) (5%) Total Culture & Recreation 1,227,400 1,161,700 65,700 6% CDA 40,400 37,400 3,000 8% Engineering 40,200 (21,800) 62,000 (284%) Zoning & Inspection 535,500 527,500 8,000 2% Planning 230,900 349,200 (118,300) (34%) Total Development 847,000 892,300 (45,300) (5%) Total before Other Uses of Funds 30,961,800 29,881,096 1,080,704 4% Transfer to other funds - - - - Total Expenses 30,961,800 29,881,096 1,080,704 4% COMPARATIVE EXPENDITURE BUDGETS Page 4.2 GENERAL FUND EXPENDITURES by FUNCTION 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 4,272,940 4,129,589 4,851,858 4,851,858 General Government 4,738,600 (2%) 18,493,937 18,146,492 18,384,460 18,384,460 Public Safety 19,624,300 7% 4,772,083 4,413,035 4,590,778 4,590,778 Public Works 4,524,500 (1%) 907,943 1,029,653 1,161,700 1,161,700 Culture & Recreation 1,227,400 6% 973,868 924,509 892,300 892,300 Conservation and Development 847,000 (5%) 29,420,771 28,643,278 29,881,096 29,881,096 Total operating expenditures 30,961,800 4% 1,302,893 - - - Transfers Out - - 30,723,664 28,643,278 29,881,096 29,881,096 Total Expenditures 30,961,800 4% by CLASSIFICATION 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 18,174,644 18,679,400 19,962,700 19,962,700 Personnel 20,657,500 3% 5,988,415 5,950,589 6,608,700 6,608,700 Other Operating 6,899,100 4% 1,676,807 1,869,225 2,141,415 2,141,415 Contractual Services 2,299,700 7% 3,580,905 2,144,064 1,168,281 1,168,281 Capital Outlay 1,105,500 (5%) 29,420,771 28,643,278 29,881,096 29,881,096 Total operating expenditures 30,961,800 4% 1,302,893 - - - Transfers Out - - 30,723,664 28,643,278 29,881,096 29,881,096 Total Expenditures 30,961,800 4% by CLASSIFICATION (%) 2020 2021 2022 2022 2023 ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET 62% 65% 67% 67% Personnel 67% 20% 21% 22% 22% Other Operating 22% 6% 7% 7% 7% Contractual Services 7% 12% 7% 4% 4% Capital Outlay 4% Page 4.3 [GENERAL GOVERNMENT FUNCTION SUMMARY] 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 50,107 46,165 48,600 48,600 Village Board 48,100 (1%) 90,622 87,515 87,400 87,400 Village Manager 93,200 7% 745,475 635,785 667,700 667,700 Clerk Services 551,700 (17%) 103,440 114,774 107,500 107,500 Human Resources 271,500 153% 202,358 166,007 253,200 253,200 Assessing 280,900 11% 401,252 353,861 433,900 433,900 Municipal Building Maintenance 453,200 4% 99,755 107,268 121,230 121,230 Insurances 120,700 - 228,890 242,399 248,200 248,200 Municipal Court 195,000 (21%) 338,849 338,682 448,700 448,700 Village Attorney 415,700 (7%) 398,337 417,804 444,800 444,800 Financial Services 453,100 2% 1,613,855 1,619,329 1,990,628 1,990,628 Information Technology 1,855,500 (7%) 4,272,940 4,129,589 4,851,858 4,851,858 Total Expenditures 4,738,600 (2%) 15% 14% 16% 16% % of total operating expenditures 15% $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 General Government Total Expenditures Trend Page 4.4 100 (VILLAGE BOARD) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 44,157 43,825 44,100 44,100 Personnel 44,100 - 5,950 2,340 4,500 4,500 Other Operating 4,000 (11%) - - - - Contracted services - - 50,107 46,165 48,600 48,600 Total Expenditures 48,100 (1%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: To establish local policy through the legislative process. To adopt ordinances and resolutions as a framework for implementation of these policies. To hold regular public board and committee meetings in accordance with the Village Code and the Wisconsin Open Meetings Law. To authorize all contracts entered into by the Village. To define clear, general guidelines used in directing the activities of the staff through the Village Manager's Office. To review and adopt annual budgets and tax levy for fiscal control of the Village's resources. To prioritize the use of the Village's resources. To review and approve all expenditures. To approve appointments to and oversee citizen boards, committees and commissions. The Board consists of the Village Board President and six Trustees. No si gnificant changes from last year's budget. Page 4.5 110 (VILLAGE MANAGER) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 148,375 147,772 144,100 144,100 Personnel* 157,200 9% 7,247 4,743 8,300 8,300 Other Operating 6,000 (28%) (65,000) (65,000) (65,000) (65,000) Charged to TIDs (70,000) 8% 90,622 87,515 87,400 87,400 Total Expenditures 93,200 7% * Certain personnel costs have also been allocated to the utilities and the CDA. BUDGET HIGHLIGHTS: RESPONSIBILITIES: To exercise leadership in planning, coordinating, staffing, developing and controlling the activities of all municipal functions to accomplish Village goals and policies as established by the Village Board. To provide comprehensive oversight, direction, and coordination of departmental functions and to ensure achievement of Village goals in an efficient and responsive manner. To assure effective communication and coordination links among residents, municipal officers, employees, and other governmental and social agencies. To anticipate future needs both in terms of service demands and resource allocation. To maintain an internal management system that fosters internal improvement and effective problem solving. To annually prepare and present proposed budgets to the Village Board. To authorize purchase orders and review accounts payable invoices for payment. To represent the Village at various intergovernmental committees and official meetings. To act as intermediary between the Village Board and departments. To foster economic development. To negotiate labor agreements with employee unions. Appointment authority for all Village employees excluding the Village Attorney, Library staff, and sworn police and fire personnel. No significant changes from prior year's budget. Page 4.6 111 (CLERK SERVICES) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 558,337 466,074 496,500 496,500 Personnel* 368,300 (26%) 131,488 118,309 112,500 112,500 Other Operating 124,700 11% 55,650 51,402 58,700 58,700 Contracted services 58,700 - 745,475 635,785 667,700 667,700 Total Expenditures 551,700 (17%) * Certain personnel costs have also been allocated to the utilities. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Decrease in 2023 personnel costs due to decrease in number of elections as well as a decrease in full time staff. Prepare and maintain custody for official documents of the Village and Village Board including, but not limited to, Village code, minutes, ordinances, resolutions, contracts, deeds, agreements, leases, bonds, annexations and other legal records. Administer all election activities including but not limited to voter registration records, testing voting equipment, creation and security of voting processes, process absentee ballots and act as filing office for elected Village positions. Manage park reservation software, including but not limited to making reservations, park fees, and coordinating special requests and reservation information with Parks Department staff. Receive, review, accept, and file assessment roll from assessor, and manage annual Board of Review hearings. Arrange daily pick up and delivery of deposits and checks from bank. Manage accounts receivable records and pursue collection of delinquent accounts. Supervise and coordinate reception area, and mail systems. Oversee agenda management software and preparation of agendas, statutory posting/publishing requirements and notification to media. Handle citizen inquiries and complaints, and provide information and access to public records. Oversee the process and issuance of licenses and permits for the following: special events, operators, beer and liquor cigarette transient merchant amusement and dog Page 4.7 120 (HUMAN RESOURCES) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 83,799 88,257 90,400 90,400 Personnel* 141,400 56% 19,641 26,517 17,100 17,100 Other Operating 130,100 661% 103,440 114,774 107,500 107,500 Total Expenditures 271,500 153% * Certain personnel costs have also been allocated to the library and the utilities. BUDGET HIGHLIGHTS: RESPONSIBILITIES: Develop, administer, and maintain a centralized system of personnel policies, procedures and practices. Provide personnel recruiting, hiring, job descriptions, position evaluations and salary classifications. Administer payroll and employee benefits. Administer collective bargaining agreements including grievances/arbitrations, coordinate contract negotiation Administer and/or coordinate Worker's Compensation, Employee Assistance Program and Safety Program. Administer and coordinate Americans with Disabilities Act requirements. Manage general liability and property insurances including claims handling, risk management and loss control programs. Addition of Assistant Village Attorney/Director of Human Resources. Other Operating includes Page 4.8 130 (ASSESSMENT OF PROPERTY) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 202,358 166,007 253,200 253,200 Contracted services 280,900 11% BUDGET HIGHLIGHTS: The assessing function is a contracted service. Contractual services includes the following: Wisconsin Dept of Revenue for manufacturing assessment services 30,000 Waukesha County - Property data base (1/2) maintenance 13,000 Tyler Technologies, Inc. for assessment services 158,700 Tyler Technologies, Inc. for reassessment services 79,000 Board of Review 200 Total contractual service s 280,900 RESPONSIBILITIES: Provide all legally required assessments functions. Discover, list and value annually all taxable real and personal property within the Village. Prepare the annual assessment roll. Respond to requests for review of valuations and attend Board of Review meetings to defend contested values. Keep record of, examine, and annually determine the status of exempt property. Maintain legal records: process and record deeds, land contracts, mortgages, easements and other ownership changes; update and record changes in addresses, tax key numbers, and legal description. Department of Revenue functions: process all transfer forms; comply with continuing education certification requirements; submit annual Assessor's report; attend mandatory meetings, prepare Tax Incremental District reports. Real property functions: inspect, investigate and record all sales; organize and inspect all property altered or improved; prepare and mail assessment change notices. Personal property functions: annually deliver and process reporting forms: create and deliver form supplements; perform occupancy checks; audit returned forms; calculate doomage assessments; prepare and mail assessment notices. Develop, maintain and improve sales studies, ratio studies, etc, for the purposes of statistical analysis. Provide information and records on ownership, assessed values, property characteristics, statistical data, etc. to other departments, realtors, appraisers, attorneys, and the general public. Maintain property data base through CAMA system. Page 4.9 150 (MUNICIPAL BUILDING MAINTENANCE) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 92,314 94,572 95,400 95,400 Personnel* 97,400 2% 210,102 200,558 200,200 200,200 Other Operating 214,700 7% 98,836 58,731 138,300 138,300 Contracted services 141,100 2% 401,252 353,861 433,900 433,900 Total Expenditures 453,200 4% * Certain personnel costs have also been allocated to the library. BUDGET HIGHLIGHTS: RESPONSIBILITIES: To maintain, repair and keep in proper working order the following: - Heating, ventilating and air conditioning systems. - Plumbing, pipes and fixtures - Interior and exterior walls, roofs, floors, woodwork, cabinets, windows, doors & gutters. - Furniture and fixtures, fountains, steps, stoops and railings. Provide cleaning, sanitizing, recycling and trash removal daily for municipal buildings. Insure adequate stock of cleaning, sanitizing and paper supplies for all facilities. Move or modify furniture, partitions, shelving, etc. as required for municipal buildings. Print stationary, forms, documents and information materials. Contract amounts increased for 2023. Page 4.10 160 (INSURANCE AND BENEFITS) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 5,698 4,637 10,000 10,000 Personnel 10,000 - 94,057 102,631 111,230 111,230 Other Operating (Insurances) 110,700 - 99,755 107,268 121,230 121,230 Total Expenditures 120,700 - BUDGET HIGHLIGHTS: RESPONSIBILITIES: This departmental budget contains miscellaneous costs which could otherwise be allocated directly to each municipal department. For ease in administration and reporting, they are combined and reported in this department. This budget contains the following: - Unemployment and disability compensation. - Property insurance premiums, except for coverages for Water and Sewer Utilities. Those are charged directly to the Utilities. Year over year change is based on estimates given by our providers. Page 4.11 171 (MUNICIPAL COURT) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 216,098 230,166 241,500 241,500 Personnel 188,300 (22%) 2,792 4,233 6,700 6,700 Other Operating 6,700 - 10,000 8,000 - - Capital Outlay - - 228,890 242,399 248,200 248,200 Total Expenditures 195,000 (21%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: Operating costs for Municipal Court. The Municipal Court hears cases involving violations of state law and local ordinances, building code violations, and certain traffic offenses occurring within the Village. 0.5 FTE decrease in Court Clerk personnel count for 2023. Page 4.12 172 (VILLAGE ATTORNEY) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 285,612 260,702 329,300 329,300 Personnel* 299,300 (9%) 7,832 12,819 17,200 17,200 Other Operating 14,200 (17%) 45,405 65,161 102,200 102,200 Contracted services 102,200 - 338,849 338,682 448,700 448,700 Total Expenditures 415,700 (7%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: The Village Attorney provides or oversees the provision of all legal services to the Village Board and its committees, all Village boards and commissions, and to Village departments. The Village Attorney also represents or oversees outside lawyers who represent the Village in all Village related litigation and in the prosecution of Village ordinance violations. In addition to assisting the Village Attorney, the legal assistant also acts as the administrative assistant for the Village Manager, the Village President and the Board of Trustees; and assists Human Resources and Clerk Services as needed. No significant changes for 2023. Page 4.13 190 (FINANCIAL SERVICES) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 319,567 272,731 365,300 365,300 Personnel* 374,300 2% 4,243 4,477 6,000 6,000 Other Operating 5,000 (17%) 74,527 140,596 73,500 73,500 Contracted services 73,800 - 398,337 417,804 444,800 444,800 Total Expenditures 453,100 2% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Insure the fiscal integrity of the Village by maintaining accurate and timely financial information. Insure proper administration of accounts payable, billing, and collection. Provide financial accounting services for the Village in accordance with Generally Accepted Accounting Principals (GAAP), in compliance with the guidelines for GAAFR, and in compliance with the regulations of the Wisconsin Public Service Commission (PSC) for the Water Utility. Manage annual independent audit of Village fiscal activities. Prepare annual reports for State of Wisconsin and Public Service Commission. Administer special assessments collection and reporting. Administer payroll process, including benefits and State and Federal reporting. Coordinate the preparation of annual budgets. In conjunction with Clerk Services, prepare and administer tax reporting functions and settlements with other taxing jurisdictions. Conduct internal audit of Village accounts and budgets. Provide Waukesha County Treasurer with tax calculations for tax roll and settlement of same. Perform daily cash management functions to maximize investment of idle funds in accordance with investment policies. Maintain records for capital projects, including tax incremental districts (TIDs). Provide information and access to records to the public. No significant changes from last year's budget. Page 4.14 195 (INFORMATION TECHNOLOGY) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMAT E EXPENDITURES BUDGET Change 270,131 322,166 288,600 288,600 Personnel* 297,800 3% 288,156 315,435 402,432 402,432 Other Operating 448,700 11% 370,054 556,181 665,615 665,615 Contracted services 678,300 2% 685,514 425,547 633,981 633,981 Capital Outlay 430,700 (32%) 1,613,855 1,619,329 1,990,628 1,990,628 Total Expenditures 1,855,500 (7%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: The decrease in capital outlay is due to software implementation included in 2022. The Information Technology Department strives to improve technology utilization throughout the Village by using proven and emerging strategies to reduce cost, improve citizen' services, and minimize security and system failure risks. Primary Objectives: • Focus on delivering services in alignment with organizational requirements. • Deliver innovative solutions to operational requirements while minimizing expenses. • Reduce cost of IT services by leveraging resources, streamlining processes, consolidating operations, and adopting new technology. Primary Costs: • Telephony Systems and Services • Data Services • Computer Systems • Security Systems • AV Systems • Network Infrastructure • Copier Equipment • Consumables • Maintenance and Su pport Agreements Page 4.15 [PUBLIC SAFETY FUNCTION SUMMARY] 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 9,568,407 9,701,059 10,752,350 10,752,350 Police 11,157,900 4% 7,297,691 6,818,361 5,980,200 5,980,200 Fire 6,791,200 14% 1,573,861 1,573,861 1,574,000 1,574,000 Public Fire Protection (Hydrant Rental) 1,574,000 - 40,055 39,760 45,700 45,700 Weed Control 38,300 (16%) 4,117 1,918 11,110 11,110 Emergency Government 41,800 276% 9,806 11,533 21,100 21,100 Other Protection Services 21,100 - 18,493,937 18,146,492 18,384,460 18,384,460 Total Expenditures 19,624,300 7% 63% 63% 62% 62% % of total operating expenditures 63% This functional component provides public safety, security, protection and welfare of persons and property by the enforcement of appropriate state and local laws consistent with the provisions of the Constitution of the United States and the State of Wisconsin, within the confines of the Village of Menomonee Falls and surrounding mutual aid communities. It provides information and services to the public to foster prevention of crime and fires. $- $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Public Safety Total Expenditures Trend Page 4.16 200 (POLICE ) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 9,067,370 9,122,729 10,034,500 10,034,500 Personnel* 10,423,000 4% 258,254 260,597 333,850 333,850 Other Operating 377,900 13% 26,412 26,654 43,000 43,000 Contracted services 30,000 (30%) 216,371 291,079 341,000 341,000 Capital Outlay 327,000 (4%) 9,568,407 9,701,059 10,752,350 10,752,350 Total Expenditures 11,157,900 4% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Field Operations: Provide response to the occurrence of crime and other requests for police service. Enforcement of Criminal Code by investigation and arrest. Enforce police provisions of the Code of Village Ordinances by investigation and citation. Accident investigation and traffic enforcement. Around the clock patrol of Village streets, alleys, and parking lots. Service of warrants, and municipal court subpoenas. Transport prisoners, mental patients and juvenile offenders to various county institutions. Supervise parades and other special events. Inspect licensed activities within the Village. Approve and record special parking permissions. Monitor street lights, obstructed signs, animal carcasses, street wastes and other impediments to Village throughways for Department of Public Works action. Administer and monitor police aide and crossing guard programs to assist patrol Prevention and Community Education: Initiation and implementation of crime prevention programs. Criminal Investigation: To investigate major crimes. Work undercover as assigned to the Waukesha County Metropolitan Drug Enforcement Unit. Provide crime analysis, collection and preservation of physical evidence, intelligence gathering, fingerprint and photographic identification, control of inventoried property and monitoring of local "A TIP" crime information hot line. Support Services: Provides support services to all other departmental operations; business office, records, court services, municipal lock-up, fleet management and maintenance, department supplies, and equipment, custody of property and evidence, municipal warrants, and the issuance of private guard permits. Initiate and maintain all records, forms, reports and documents relating to police services. Ensure proper training and certification of officers Maintain radio communications for the police department Review and recommend approvals for permits and licenses. Maintain accreditation, thus assuring the community that our operational practices conform to accepted standards. Recommend review and revision of Village ordinance and codes relating to police services. Personnel costs increased due to budgeted increases and WRS increases. Page 4.18 220 (FIRE) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 4,672,033 5,156,836 5,156,500 5,156,500 Personnel 5,631,500 9% 627,335 1,034,800 648,200 648,200 Other Operating 856,700 32% 134,251 121,551 92,000 92,000 C ontracted services 180,500 96% 1,864,072 505,174 83,500 83,500 Capital Outlay 122,500 47% 7,297,691 6,818,361 5,980,200 5,980,200 Total Expenditures 6,791,200 14% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Fire Suppression: To protect the lives and property of the citizens of the Village of Menomonee Falls through the prevention and extinguishment of fires, and through salvage and rescue work in the event of public emergencies. To investigate all fires of unknown nature in trying to determine a cause. Hazardous Materials Handling (Haz Mat): Provide direct support to firefighting and EMS operations by furnishing communications, command operations and other supporting services. Provide hazardous material incident coverage for "Level B" incidents, and support regional teams for more severe incidents. Fire Prevention and Public Education: To conduct fire safety inspections at all businesses and industries quarterly, and more frequent inspections of licensed premises to update liquor licenses. (exceeds 4,500 annually) Inspection, clearing and testing of hydrants and other fire suppression systems. Develop and implement training programs and exercises for fire personnel. Promote and provide community training in fire prevention and protection, medical safety and first aid programs. Enforce laws and codes mandated by Federal, State and local regulations. Initiate ordinance review and changes in local fire codes. Fire Administration: To coordinate and manage the above services of the fire department. Review and approve licenses, permits, and certifications. Provide information and access to records to the public. Fire Support Services -- Buildings and Vehicles: Maintain, clean and test all departmental vehicles and equipment. Maintain the safety of buildings and grounds. Personnel increase due to budgeted increases, WRS increases and PT staff increases. Page 4.20 230 (FIRE PROTECTION SERVICES) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES Budget Change 1,573,861 1,573,861 1,574,000 1,574,000 Public Fire Protection 1,574,000 - Purpose: This expenditure category contains the annual payment from the Village's General Operating budget to the Water Utility for rental of Utility owned hydrants and mains for fire fighting purposes. This annual payment is required by the Public Service Commission. Page 4.21 260 (PEST AND WEED CONTROL) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES Budget Change 38,135 37,541 42,600 42,600 Personnel 35,300 (17%) 30 188 100 100 Other Operating 100 - 1,890 2,031 3,000 3,000 Contracted services 2,900 (3%) 40,055 39,760 45,700 45,700 Total Expenditures 38,300 (16%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: Enforcement of Municipal Ordinances by investigation and citation. Service of legal notices of noxious weeds requiring expedient removal. Contract for weed cutting services for non-compliance with notices. Billing and collection of Village provided weed-cutting services (handled by Clerk Services Department). Fees for weed cutting are intended to fully reimburse our costs and are periodically reviewed. No significant changes from last year's budget. Page 4.22 280 (EMERGENCY GOVERNMENT) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 4,117 1,918 11,110 11,110 Other Operating 41,800 276% BUDGET HIGHLIGHTS: RESPONSIBILITIES: To provide prompt emergency control service to all Village residents during times of severe weather conditions or disaster. Maintain warning sirens in good working order. The Village Manager is designated by ordinance as Director of Emergency Government; the Police Chief is the Deputy Director. Increase due to greater power draw from the new sirens leading to a higher expense. Page 4.23 290 (OTHER PROTECTION SERVICES) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 236 1,963 11,500 11,500 Other Operating 11,500 - 9,570 9,570 9,600 9,600 Contracted services 9,600 - 9,806 11,533 21,100 21,100 Total Expenditures 21,100 - BUDGET HIGHLIGHTS: RESPONSIBILITIES: Contractual Services contains the Waukesha County Animal Welfare Society (HAWS) impounding service charges for stray dogs and cats. Other operating expenditures includes Police and Fire Commission charges and Prisoner Board charges. The Police and Fire Commission is organized under Wisconsin Statute 62.13, consisting of five (5) members appointed by the Village President. The Commission appoints the Police Chief and the Fire Chief along with approving sworn subordinates of those departments. The primary duties of this commission are personnel functions relating to the hiring, merit promotion process, firing, and disciplinary actions of the Police and Fire departments. No changes from last year's budget. Page 4.24 [PUBLIC WORKS FUNCTION SUMMARY] 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 4,095,942 3,597,159 3,836,778 3,836,778 Street Maintenance 3,706,500 (3%) 515,166 638,678 573,000 573,000 Equipment Maintenance 622,000 9% 160,975 177,198 181,000 181,000 Municipal Garages 196,000 8% 4,772,083 4,413,035 4,590,778 4,590,778 Total Expenditures 4,524,500 (1%) 16% 15% 15% 15% % of total operating expenditures 15% This functional component is responsible for the maintenance of public property, infrastructure and equipment. Public Works include street and road repairs, building and equipment maintenance, municipal garages, and park operations. $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Public Works Total Expenditures Trend Page 4.25 400 (STREET MAINTENANCE) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,439,724 1,488,188 1,547,000 1,547,000 Personnel* 1,542,000 - 2,173,817 1,444,081 2,347,278 2,347,278 Other Operating 2,127,500 (9%) 58,506 90,999 112,000 112,000 Contracted services 112,000 - 799,847 906,014 101,500 101,500 Capital Outlay 219,000 116% (375,952) (332,123) (271,000) (271,000) Transfer to Storm Water Ut. (294,000) 8% 4,095,942 3,597,159 3,836,778 3,836,778 Total Expenditures 3,706,500 (3%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: Protect and maintain Village's infrastructure: Street and Road maintenance and snow plowing: To maintain approximately 200 miles of Village streets, alleys and public parking lots. This work includes concrete and bituminous pavement repairs, patching, dust control, grading of gravel streets, crack filling, street oiling, curb and gutter replacements. Keep all streets, alleys and public parking lots free from obstruction, debris and dead animals. Roadside and easement ditching and maintenance. Cutting grass and weeds on roadside, easements, and Village lots. Replacing, resetting, and maintaining driveway culverts. Light maintenance of all equipment (oil changes, grease, oil levels, body work, paint, etc.) Tree cutting, tree and brush trimming. Excavate and grade drainage and path construction in Village parklands. Sweep urban streets clean of debris in areas where storm sewer systems are available. Plow snow, spread salt and sand, and remove excess snow. Locate, maintain and collect all ice control sand boxes. Traffic control: Maintain, repair and keep in proper working order all street lights, traffic lights, and traffic controllers. Maintain and repair all street light and traffic light poles, pavement markings, warning, regulatory and Fabricate warning, regulatory and street identification signs. Miscellaneous: Maintain and repair barricades and flashers. Deliver and pick up barricades for block parties and all other public events. Record, issue, and maintain park permits register and schedules. The decrease in Other Operating is due to 2022 including an additional $310k for street maintenance. Capital Outlay increased due to 605 funding large purchases in 2023. Page 4.26 420 (EQUIPMENT MAINTENANCE) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 301,502 325,847 334,000 334,000 Personnel* 357,000 7% 196,489 287,865 219,000 219,000 Other Operating 240,000 10% 17,175 24,966 20,000 20,000 Contracted services 25,000 25% 515,166 638,678 573,000 573,000 Total Expenditures 622,000 9% * Certain personnel costs have also been allocated to other departments and funds. BUDGET HIGHLIGHTS: RESPONSIBILITIES: To maintain, repair and keep in proper running condition all Village vehicles and equipment (including Police, Fire and Parks departments and the Water and Sewer Utility vehicles. To modify equipment to meet departmental needs. To mount plows, spreaders, and other attachments to equipment when the need arises. Keep maintenance and fuel consumption records for all vehicles and required equipment. To maintain an adequate supply of gas, fuel, propane and oil. Maintain system of determining fuel usage charges to each chargeable department or utility. To design and build specialty equipment and tools. To rebuild certain older equipment. To keep all Village vehicles neat and orderly. No significant changes from last year's budget. Page 4.27 440 (MUNICIPAL GARAGES) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 134,646 147,094 143,000 143,000 Other Operating 156,000 9% 26,329 30,104 38,000 38,000 C ontracted services 40,000 5% 160,975 177,198 181,000 181,000 Total Expenditures 196,000 8% BUDGET HIGHLIGHTS: RESPONSIBILITIES: Contains the costs of maintaining the Public Works buildings and machine sheds The Good Hope Garage includes the Equipment Maintenance Department and equipment, and salt storage facilities. No significant changes from last year's budget. Page 4.28 [CULTURE AND RECREATION] 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 38,322 176,569 186,800 186,800 Community Life 187,400 - 26,055 31,025 29,700 29,700 Old Falls Village 29,700 - 829,317 808,179 921,800 921,800 Park Operations 988,000 7% 14,249 13,880 23,400 23,400 Park Projects 22,300 (5%) 907,943 1,029,653 1,161,700 1,161,700 Total Expenditures 1,227,400 6% 3% 4% 4% 4% % of total operating expenditures 4% $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Culture and Recreation Total Expenditure Trend Page 4.29 180 (COMMUNITY LIFE) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 38,322 176,569 186,800 186,800 Other Operating 187,400 - BUDGET HIGHLIGHTS: Cable Access Contract costs are included in Other Operating versus net revenue as it has been in prior years. Page 4.30 582 (HISTORICAL SOCIETY AND MUSEUM) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 26,055 31,025 29,700 29,700 Other Operating 29,700 - BUDGET HIGHLIGHTS: RESPONSIBILITIES: Maintain buildings and grounds for the Old Falls Village, including the permit rental coordination, set-up and maintenance of the Public House meeting room located at the southwest corner of Pilgrim and County Line Roads. This is coordinated within the Department of Public Works by the Parks Department staff. No significant changes from last year's budget. Page 4.31 620 (PARKS AND FORESTRY OPERATIONS) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 494,227 433,450 530,000 530,000 Personnel 555,000 5% 146,713 162,301 159,200 159,200 Other Operating 173,000 9% 188,377 212,428 232,600 232,600 Contracted services 260,000 12% - - - - Capital Outlay - - 829,317 808,179 921,800 921,800 Total Expenditures 988,000 7% BUDGET HIGHLIGHTS: PARK RELATED RESPONSIBILITIES: Provide residents with a safe recreational environment throughout approximately 1,400 acres of parkland Mow and maintain turf areas in the Village's parks, boulevards, and other Village owned properties Maintain, reconstruct, and repair ball fields Groom and set-up baseball and softball as needed Organize, prepare site and coordinate use for permit system, including picnics and tournaments Landscape and re-landscape Village owned lands as necessary Maintain, improve and repair the buildings throughout Village park properties. Maintain, construct and repair all site amenities in parks and parkways (including signing, fencing, tables, benches, grills, bubblers, etc. Construct, inspect, maintain and repair all children's play areas located in Village park areas Create and maintain ice rinks and sledding areas Maintain and repair all basketball, tennis, and volleyball courts and horse shoe pits in parks Repair and maintain all small engines for the Village Maintain all soccer fields located within Village parklands Maintain detention ponds, bike trails and new subdivision boulevards and right of ways To plant and maintain all Village flower and shrub beds. To remove bee, wasp, hornet nests and diseased animals from public properties. To hang public information banners, special event signs and decorations, and Christmas decorations Plow and shovel snow at all public access parking lots, crosswalks and sidewalks around Village buildings Rec programs and activities are provided by Menomonee Falls School District. FORESTRY RELATED RESPONSIBILITIES: Provide a complete Forestry management plan for the Village of Menomonee Falls, including Tree planting, pruning, and removal Remove and repair storm damage Establish a program of disease and insect control Conduct tree hazard evaluations Conduct tree appraisals Establish a program of tree protection during construction Work with contractors to prevent injury to trees Eliminate invasive species such as wild mustard Contract costs increased in 2023. Page 4.32 640 (PARK PROJECTS) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 14,249 13,880 23,400 23,400 Other Operating 22,300 (5%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: Major improvements follow the Comprehensive Outdoor Recreation Plan (CORP). Projects are funded through this department and the Capital Projects Fund. Responsibilities include maintenance of the following: Village Park Rotary Park Willowood Park Mill Pond Park Lime Kiln Menomonee River Parkway Riverside Park Oakwood Park Old Falls Municipal Park Ball Diamonds Tennis Courts Improvements - Includes outlying or small areas: John Taylor Kiwanis Park Maple Road Tower Hill Com Forest Tamarack Swamp No significant changes from last year's budget. Page 4.33 [CONSERVATION AND DEVELOPMENT] 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 38,313 63,013 37,400 37,400 Community Dev Authority (CDA) 40,400 8% (28,108) (41,076) (21,800) ( 21,800) Engineering Services 40,200 (284%) 606,479 543,859 527,500 527,500 Zoning and Building Inspections 535,500 2% 357,184 358,713 349,200 349,200 Planning 230,900 (34%) 973,868 924,509 892,300 892,300 Total Expenditures 847,000 (5%) 3% 3% 3% 3% % of total operating expenditures 3% This functional component focuses on the conservation of the Village's natural resources by promoting maintenance of property values and quality of the physical environment through administration of zoning and building related codes and land use planning. $- $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Conservation and Development Total Expenditures Trend Page 4.34 750 (COMMUNITY DEVELOPMENT AUTHORITY (CDA)) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 36,483 61,328 35,400 35,400 Personnel 38,400 8% 1,830 1,685 2,000 2,000 Other Operating 2,000 - 38,313 63,013 37,400 37,400 Total Expenditures 40,400 8% BUDGET HIGHLIGHTS: RESPONSIBILITIES: The Community Development Authority (CDA) consists of seven (7) Commissioners appointed by the Village Board President and confirmed by the Village Board. Implement business development and retention activities as identified in the Village's Overall Economic Development Plan. The CDA functions as the Housing Authority, and as a Redevelopment Authority. Planning and development related to tax incremental financing districts. Administration of the Economic Master Development and Revolving Loan programs. Business attraction, expansion and retention. Tourism promotion. No significant changes from last year's budget. Page 4.35 760 (ENGINEERING SERVICES) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 596,682 577,869 487,000 487,000 Personnel* 544,000 12% 7,233 8,424 13,900 13,900 Other Operating 14,900 7% 16,401 17,931 10,000 10,000 Contracted services 15,000 50% 5,101 8,250 8,300 8,300 Capital Outlay 6,300 (24%) (371,082) (430,054) (364,000) (364,000) Less charged to developers & projects (360,000) (1%) (11,251) (9,828) (12,000) (12,000) Less charged to TIDs (10,000) (17%) (271,192) (213,668) (165,000) (165,000) Less charged to utilities (170,000) 3% (28,108) (41,076) (21,800) (21,800) Total Expenditures 40,200 (284%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: To provide engineering support service to all other functions and departments of the Village. To provide survey, drafting, and design work of public works projects. Develop bid specifications for and administer award contracts for construction projects, including, but not limited to water and sewer extension (Village paid and developer reimbursed projects), street reconstruction and TID projects. Prepare special assessment reports and bills. Administer annual capital projects such as sidewalk, road program, and curb & gutter. Review of proposed construction contracts, and new developments and subdivisions. Management and supervision of construction projects for above. Administration and development of capital improvement/restoration grant in aid programs. Preparation of annual infrastructure reports for other public agencies. Provide staff support to Village Board and Planning Commission, Provide Geographic Information (GIS) mapping and support to all Village Departments. Increase in personnel due to one new hire in Engineering for 2023. Page 4.36 770 (ZONING AND BUILDING INSPECTIONS) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 247,182 240,661 229,000 229,000 Personnel* 237,000 3% 8,231 8,285 8,800 8,800 Other Operating 8,800 - 351,066 294,913 289,700 289,700 Contracted services 289,700 - 606,479 543,859 527,500 527,500 Total Expenditures 535,500 2% BUDGET HIGHLIGHTS: RESPONSIBILITIES: To ensure that buildings are constructed and maintained in a manner which protects the health, safety and welfare of the Village residents, and are within the guidelines of the State and Village building codes. Administration and enforcement of building and zoning codes by the issuance of permits, the collection of fees, and the checking of building plans of all structures and buildings within the Village. This includes building, electrical, plumbing, heating, occupancy, and other permits; electrical contractor licenses, and collection of impact fees. Maintenance of building records and plans for individual properties. The Inspections Department issues permits, reviews plans and performs inspections for new buildings, additions, alterations, electrical and heating systems, swimming pools, accessory buildings, signs, and moving or demolishing buildings. Provide staff support to Zoning Board of Appeals, Village Board and various other committees. Enforce the various ordinances which guide the use and development of private property. Provide for the annual state inspection of weight and measuring devices. Provide information and access to records to the public. No significant change from prior year. Page 4.37 790 (PLANNING) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 351,695 354,722 338,500 338,500 Personnel 220,200 (35%) 5,489 3,991 10,700 10,700 Other Operating 10,700 - 357,184 358,713 349,200 349,200 Total Expenditures 230,900 (34%) BUDGET HIGHLIGHTS: RESPONSIBILITIES: The goal of the Department of Community Development is to administer the Municipal Code in a manner that encourages new development while protecting the interest of the public. The Planning Department is involved in the development and implementation of the comprehensive Village land use plan, special projects, public relations and presentations. Administration and collection of platting fees, which are used for parks and park acquisitions. Administration and creation of tax incremental finance districts. Administration of conditional use permits. Provide staff support to Planning Commission, Architectural Control Board, CDA, Village Board and various other supporting committees. Development of ordinances, preparation of various reports and gathering of information. Provide information and access to records to the public. Decrease in personnel is due to a re-allocation of an FTE in 2023. Page 4.38 [OTHER FINANCING USES SUMMARY] 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,302,893 - - - Non-Operating Expenditures - - Page 4.39 910 (NON-OPERATING EXPENDITURES) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change - - - - Transfer to Garbage & Recycling Fund - - - - - - Transfer to Capital Projects Fund - - 1,302,893 - - - Transfer Surplus to Muni-Facilities Fund - - 1,302,893 - - - Total Expenditures - - BUDGET HIGHLIGHTS: The transfer to the Garbage & Recycling Fund accounts for the portion of service costs not covered by fees and other revenues. Starting in 2020, user fees are budgeted to cover all expenditures. Page 4.40 Chapter 5 OTHER GOVERNMENTAL FUNDS Library Operations and Maintenance Page 5.1 Debt Service Fund Page 5.4 Municipal Facilities & Equipment Fund Page 5.5 Funds 220 & 221 LIBRARY OPERATIONS & BUILDING MAINTENANCE (Combined) SUMMARY: 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,794,000 1,821,000 1,919,000 1,919,000 Real estate/personnel prop taxes 2,008,000 5% 137,934 119,424 113,400 113,400 Other revenues 113,500 - 1,931,934 1,940,424 2,032,400 2,032,400 Total Revenues 2,121,500 4% 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 2,105,609 1,725,806 1,744,400 1,744,400 Operating expenditures 1,826,500 5% 231,300 268,242 288,000 288,000 Building maintenance 295,000 2% 2,336,909 1,994,048 2,032,400 2,032,400 Total Expenditures 2,121,500 4% (404,975) (53,624) - - Revenues less expenditures - 1,480,882 1,075,907 1,022,283 1,022,283 Fund balance, beginning 1,022,283 1,075,907 1,022,283 1,022,283 1,022,283 Fund balance, ending 1,022,283 The Menomonee Falls Library is budgeted as a separated cost center from general Village operations. Primary funding for the Library comes from property taxes. Note: Separate budgets for Operations and Maintenance are presented on the following pages. Page 5.2 FUND 220 (LIBRARY OPERATIONS) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 1,539,000 1,549,000 1,631,000 1,631,000 Property taxes 1,713,000 5% 97,237 87,996 73,200 73,200 Intergovernmental 73,600 1% 8,027 9,554 14,000 14,000 Public charges for services 13,300 (5%) 7,801 709 1,000 1,000 Interest earnings 1,000 - 22,078 20,811 25,200 25,200 Other miscellaneous revenues 25,600 2% 1,674,143 1,668,070 1,744,400 1,744,400 Total revenues 1,826,500 5% 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 1,236,092 1,294,835 1,395,000 1,395,000 Salaries/benefits 1,423,000 2% 203,546 210,117 216,000 216,000 Library Materials 221,300 2% 31,845 36,384 18,800 18,800 Public Services 26,900 43% 1,542 2,544 4,150 4,150 Training 5,600 35% 26,749 29,733 22,750 22,750 Materials and supplies 21,100 (7%) 16,146 5,880 3,050 3,050 Repairs/maintenance eq. 4,300 41% 3,596 3,539 4,150 4,150 Rentals 7,300 76% 503,568 43,139 17,700 17,700 Property and equipment 5,500 (69%) 1,628 3,309 - - Utilities 2,100 N/A 60,105 74,327 40,300 40,300 Contractual services 87,100 116% 20,792 21,999 22,500 22,500 Property insurance 22,300 (1%) - - - - Other Operating - - 2,105,609 1,725,806 1,744,400 1,744,400 Total expenditures 1,826,500 5% (431,466) (57,736) - - Revenues less expenditures - 1,014,400 582,934 525,198 525,198 Fund balance, beginning 525,198 582,934 525,198 525,198 525,198 Fund balance, ending 525,198 RESPONSIBILITIES: Budgetary Responsibilities Note: The Library Budget is controlled and monitored by the Library Board. The Library Board is the policy making body of the library. The Library Director is the Administrator of these policies, and of the library and its staff. To enrich the community by providing a welcoming and dynamic environment where all can explore, learn, grow and connect. To provide access to materials, services, facilities, technology, resources and programs to help meet the educational, informational, cultural, and recreational needs of the community. To provide a system to circulate materials both efficiently and economically. To provide resources, programs and services that are inclusive and contribute to the success of individuals and the community as a whole. Page 5.3 FUND 221 (LIBRARY BUILDING MAINTENANCE) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 255,000 272,000 288,000 288,000 Property taxes 295,000 2% 2,791 354 - - Interest earnings - - 257,791 272,354 288,000 288,000 Total revenues 295,000 2% 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change 44,170 45,763 47,700 47,700 Salaries/benefits 46,700 (2%) 3,782 4,641 4,800 4,800 Materials and supplies 5,000 4% 22,988 37,356 23,500 23,500 Repairs/maintenance equipment 30,000 28% 99,491 111,790 110,000 110,000 Utilities 117,500 7% 60,869 69,052 102,000 102,000 Contractual services 95,800 (6%) 231,300 268,242 288,000 288,000 Total expenditures 295,000 2% 26,491 4,112 - - Revenues less expenditures - 466,482 492,973 497,085 497,085 Fund balance, beginning 497,085 492,973 497,085 497,085 497,085 Fund balance, ending 497,085 RESPONSIBILITIES: Maintain, repair, and keep in proper working order the following: Heating, ventilating and air conditioning systems. Plumbing, pipes and fixtures. Interior and exterior walls, roof, floors, woodwork, cabinets, windows, doors & gutters. Provide cleaning, sanitizing, recycling and trash removal daily. Print stationary, forms, documents and other information materials. BUDGET HIGHLIGHTS: Page 5.4 FUND 500 (DEBT SERVICE) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,370,000 2,525,000 2,525,000 2,525,000 Property Tax Levy for Debt Service 2,525,000 - 9,190 659 500 500 Interest earnings 4,000 700% - - - - Proceeds From B onds/Notes Issued - - - - - - Bond Premium 167,400 N/A Transfers in from: 87,220 35,371 28,000 28,000 General Operating Budget 22,300 (20%) - - 400,000 400,000 Special Revenue - Impact Fees 370,800 (7%) 3,397,265 3,435,240 3,196,000 3,196,000 Municipal Facilities/Equipment 2,236,000 (30%) 45,807 25,706 10,200 10,200 Special Assessment Fund - (100%) 97,026 112,236 - - Capital Projects Fund - - - - - - TID #5 Westbrook Corp Park - - 645,195 754,823 938,000 938,000 TID #6 Main Street 963,800 3% 1,713,813 1,691,822 1,688,000 1,688,000 TID #8 Richfield Way 1,941,200 15% 53,813 52,313 51,000 51,000 TID #9 60,200 18% 443,617 388,570 389,000 389,000 TID #10 554,900 43% 39,947 42,593 47,000 47,000 TID #11 51,200 9% 298,236 290,053 285,000 285,000 TID #12 283,500 (1%) - 158,725 157,000 157,000 TID #13 154,600 (2%) - - - - TID #14 - - 9,201,129 9,513,111 9,714,700 9,714,700 Total Revenues 9,334,900 (4%) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET Change (4,071) - - - Bond Issuance Expenses - - 6,947,953 7,547,953 7,708,000 7,708,000 Bond Principal payments 7,255,000 (6%) 2,359,897 2,138,429 1,987,000 1,987,000 Bond Interest payments 2,128,800 7% - - - - Transfer to General Fund - - 9,303,779 9,686,382 9,695,000 9,695,000 Total Expenditures 9,383,800 (3%) (102,650) (173,271) 19,700 19,700 Net increase (decrease) (48,900) 674,140 571,490 398,219 398,219 Fund Balance, beginning 417,919 571,490 398,219 417,919 417,919 Fund Balance, end of year 369,019 BUDGET HIGHLIGHTS: The Debt Service Fund is the primary record of principal and interest payments made on behalf of all funds except for Utility debt. Because the utilities are proprietary funds, they carry their own debt. Principal and interest schedules to maturity are shown on Pages 2.7 through 2.9. Page 5.5 FUND 605 (MUNICIPAL FACILITIES & EQUIPMENT) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET Change 2,405,116 2,710,110 2,500,000 2,500,000 Landfill tipping fees 2,875,000 15% 62,814 - - - Intergovernmental Revenues - - 28,018 14,703 18,560 18,560 Interest earnings 20,500 10% - - - - Bond proceeds - - 133,717 105,018 50,000 50,000 Miscellaneous 50,000 - 2,629,665 2,829,831 2,568,560 2,568,560 Total Income 2,945,500 15% EXPENDITURES: 153,744 16,410 - - Cap Outlay - General government 500,000 N/A 314,950 462,369 - - Cap Outlay - Public Safety 1,150,000 N/A 621,275 1,043,046 260,000 260,000 Cap Outlay - Public Works 837,000 222% - 4,900 - - Cap Outlay - Development - - 1,089,969 1,526,725 260,000 260,000 Total Capital Outla y 2,487,000 857% - - - - Contracted services - - 1,359 1,071 1,000 1,000 Contracted services 1,000 - 1,091,328 1,527,796 261,000 261,000 Total Expenditures 2,488,000 853% 1,538,337 1,302,035 2,307,560 2,307,560 Net increase (decrease) 457,500 TRANSFERS IN (OUT): - - - - Fire Impact Fee Reimb (Fund 200) 668,000 N/A 1,330,000 1,459,000 240,000 240,000 Gen Fd equipment loan repayments 382,000 59% 1,302,893 - - - Surplus Transfer from General Fund - - - - - - To Capital Projects Fund - - (3,397,265) (3,435,240) (3,196,000) (3,196,000) Transfer to Debt Service Fund (2,236,000) (30%) 773,965 (674,205) (648,440) (648,440) Net increase (decrease) (728,500) 5,345,404 6,119,369 5,445,164 5,445,164 Fund Balance, beginning of year 4,796,724 6,119,369 5,445,164 4,796,724 4,796,724 Fund Balance, end of year 4,068,224 The 2023 Budget provides for the following capital outlay: Public Works 5-yard dump truck (w/plow) 250,000 Public Works Badger Crus-Air (Trade & Grapple) 325,000 Public Works Trackless MT5 175,000 Public Works Mastic Melter 87,000 Fire Department Ambulance 400,000 Fire Department Station #3 Remodel 750,000 Village Hall & PD Renovations 500,000 2,487,000 Page 5.6 Chapter 6 ENTERPRISE FUND BUDGETS RISK MANAGEMENT Page 6.1 WATER UTILITY Page 6.2 SEWER UTILITY Page 6.3 STORM WATER UTILITY Page 6.5 GARBAGE & RECYCLING Page 6.6 FUND 700 (RISK MANAGEMENT FUND) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change REVENUES: 2,762 266 500 500 Investment earnings 2,200 340% 18,413 21,751 22,000 22,000 Dividend on CVMIC investment 22,000 - 21,175 22,017 22,500 22,500 Total operating revenues 24,200 8% EXPENSES: 49,307 51,492 54,000 54,000 Insurance premiums 56,000 4% (33,512) 116,795 15,000 15,000 Claims and deductibles paid 15,000 - 71,881 200,809 89,000 89,000 Total operating expenses 91,000 2% (50,706) (178,792) (66,500) (66,500) NET INCOME (LOSS) (66,800) - 508,903 458,197 279,405 279,405 Net assets, beginning of year 212,905 458,197 279,405 212,905 212,905 Net assets, end of year 146,105 General Information: In 1991, the Village substantially reduced liability insurance costs by joining the Cities & Villages Mutual Insurance Company (CVMIC), which was created in 1987 to provide insurance for its members. The Risk Management Fund includes annual premiums for all liability insurances, a self-insured retention from which lower end claims are paid, and service fees for third party claims administration and consultation. Consulting services include actuarial calculations for GASB 45. The calculations are required every two years. The primary revenue for this fund includes transfers from other funds. Property and bonding insurances are budgeted in the General Fund, Department 160. Page 6.1 FUND 720 (WATER UTILITY) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 5,202,718 5,212,311 5,081,200 5,081,200 Charges to customers for services 5,189,900 2% 1,573,861 1,573,861 1,574,000 1,574,000 Hydrant Rental charged to Village 1,574,000 - 262,179 242,152 250,000 250,000 Tower leases 250,000 - 2,800 5,705 6,000 6,000 Other Revenue 6,000 - 7,041,558 7,034,029 6,911,200 6,911,200 Subtotal operating revenues 7,019,900 2% OPERATING EXPENSES: 1,735,518 1,737,841 1,825,000 1,825,000 Source of Supply 1,879,000 3% 346,857 371,923 425,000 425,000 Pumping 448,400 6% 127,001 105,105 116,000 116,000 Water Treatment 168,000 45% 222,742 256,012 330,500 330,500 Transmission & Distribution 329,500 - 156,245 160,454 173,000 173,000 Billing & collections 206,500 19% 1,352,567 1,374,534 1,539,280 1,539,280 Administration & General 1,517,700 (1%) 1,856,725 1,899,055 1,950,000 1,950,000 Depreciation 1,950,000 - 1,233,360 1,152,198 1,330,000 1,330,000 Payment in-lieu of taxes 1,300,000 (2%) 7,031,015 7,057,122 7,688,780 7,688,780 Subtotal operating expenses 7,799,100 1% 10,543 (23,093) (777,580) (777,580) OPERATING INCOME / (LOSS) (779,200) - NON-OPERATING ITEMS: 79,837 20,893 44,600 44,600 Interest earnings 46,300 4% 799,137 719,894 800,000 800,000 Impact fees 750,000 (6%) 244,017 59,252 19,700 19,700 Miscellaneous revenue 7,500 (62%) (209,791) (216,952) (171,000) (171,000) Interest expense on long-term debt (220,000) 29% (2,563) (2,685) (2,600) (2,600) Other fiscal charges (2,700) 4% 910,637 580,402 690,700 690,700 NET NON-OPERATING ITEMS 581,100 (16%) 810,233 968,164 - - Capital contributions - - 1,731,413 1,525,473 (86,880) (86,880) NET INCOME / (LOSS) (198,100) 128% 68,758,958 70,490,371 72,015,844 72,015,844 Net Assets, beginning of year 71,928,964 - 70,490,371 72,015,844 71,928,964 71,928,964 Net Assets, end of year 71,730,864 - BUDGETED FIXED ASSET PURCHASES Telecom Equip 218,000$ Meters 146,000 Transportation Equipment 140,000 Other Pumping Equipment 90,000 Electric Pumping Equip 62,000 Radios 55,000 Computer Software 10,000 Office & Garage Equip 8,400 Hydrant replacements 8,000 Distribution Mains 7,500 Wells/Springs 5,000 749,900$ MISSION: To provide a sufficient supply of quality water with adequate water pressure to all customers under varying demands. To provide adequate water reserve capacity for fire fighting needs. COMPLIANCE WITH PSC RULES The Village Water Utility is reviewed annually by the Public Service Commission and meets their compliance standards. INFRASTRUCTURE: Over 234 miles of mains and approximately 2,984 hydrants 7 wells ranging from 58 feet to 1,750 feet in depth. 5 reservoirs with capacities ranging from 200,000 to 1,300,000 gallons. 3 elevated tanks with capacities ranging from 250,000 to 1,000,000 gallons. 1 standpipe with a capacity of 1,000,000 gallons. Page 6.2 FUND 730 (SEWER UTILITY) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES: 9,510,525 9,514,146 9,782,500 9,782,500 Charges to customers for services 10,057,100 3% OPERATING EXPENSES: 1,680,243 1,723,924 1,875,845 1,875,845 VMF-Operations & Maintenance 2,024,300 8% 2,460,318 2,528,511 2,668,000 2,668,000 Sewage Treatment - User Charge 2,851,000 7% 4,832,837 4,864,541 5,107,950 5,107,950 Sewage Treatment - Capital Charge 4,857,800 (5%) 1,404,774 1,477,321 1,430,000 1,430,000 Depreciation 1,480,000 3% 10,378,172 10,594,297 11,081,795 11,081,795 Subtotal operating expenses 11,213,100 1% (867,647) (1,080,151) (1,299,295) (1,299,295) OPERATING INCOME / (LOSS) (1,156,000) (11%) NON-OPERATING ITEMS: 44,698 4,883 19,700 19,700 Interest earnings 10,000 (49%) 703,420 522,091 625,000 625,000 Impact fees 500,000 (20%) - - - - Grant revenues - - - (1) - - Other revenues - - (22,109) (19,219) (18,000) (18,000) Interest on long-term debt (19,000) 6% (372) (271) - - Other fiscal charges (500) N/A - - - - Other expense - - 725,637 507,483 626,700 626,700 NET NON-OPERATING ITEMS 490,500 (22%) 721,803 799,370 - - Capital contributions - - - 579,793 226,702 (672,595) (672,595) NET INCOME / (LOSS) (665,500) (1%) 61,626,406 62,206,199 62,432,901 62,432,901 NET ASSETS, BEGINNING OF YEAR 61,760,306 (1%) 62,206,199 62,432,901 61,760,306 61,760,306 NET ASSETS, END OF YEAR 61,094,806 (1%) BUDGETED CAPITAL OUTLAY Mains 135,000$ Vehicles 37,000 Radios 27,500 Computer Software 10,000 209,500$ MISSION: To provide for effective and efficient collection and conveyance of wastewater from residential, commercial and industrial customers served by the Utility to area treatment plants located in the Milwaukee Metropolitan Sewerage District, Village of Sussex, and the City of Brookfield. Both the Village of Sussex and the City of Brookfield are Fox River Water Pollution Control Centers. Continuing infiltration and inflow (I/I) reduction efforts such as re-lining older sewers and manhole rehabilitation. INFRASTRUCTURE: Over 225 miles of mains 9 lift stations Page 6.3 FUND 730 (SEWER UTILITY) (continued) WASTEWATER TREATMENT FACILITY -- CAPITAL CHARGES: Currently, Village wastewater is treated by three different facilities as follows: 1. Milwaukee Metropolitan Sewerage District (MMSD) services the eastern portion of the Village which is in the Menomonee River Watershed. 2. Brookfield Fox River Water Pollution Control Center plant services some southern areas of the Village which lie in the Fox River Watershed. 3. Sussex Fox River Water Pollution Control Center plant services some southern and western areas of the Village which lie in the Fox River Watershed. Capital charges are passed on to the Village from treatment facilities outside the Village boundaries for construction and maintenance of facilities and additions to increase the capacity (size) and effectiveness of their facility. Village of Menomonee Falls also purchases flow capacity for the interceptor sewers owned by the Village of Lannon and the City of Brookfield. WASTEWATER TREATMENT -- USER CHARGES: User Charges passed on to the Village from treatment facilities outside the Village boundaries for processing and treating the wastewater sent to each facility mentioned above. Page 6.4 FUND 740 (STORM WATER UTILITY) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE BUDGET Change OPERATING REVENUES 931,000 931,000 931,000 931,000 RE/Personal property taxes 931,000 - 50,668 48,695 49,000 49,000 Licenses and permits 49,000 - 981,668 979,695 980,000 980,000 Total operating revenues 980,000 - OPERATING EXPENSES: 255,571 341,598 331,300 331,300 Salaries/Benefits 346,300 5% 375,952 332,123 271,000 271,000 Wage/Benefit Transfers - DPW 288,000 6% 99,592 140,710 168,360 168,360 Other operating expenses 209,800 25% 763,385 786,357 800,000 800,000 Depreciation 800,000 - 1,494,500 1,600,788 1,570,660 1,570,660 Total operating expenses 1,644,100 5% (512,832) (621,093) (590,660) (590,660) NET OPERATING LOSS (664,100) 12% NON-OPERATING ITEMS: 1,818 248 1,500 1,500 Interest earnings 1,500 - 501 500 500 500 Miscellaneous revenues 500 - (629) (551) (500) (500) Bond expenses (500) - (34,738) (18,478) (42,150) (42,150) Interest expense (24,000) (43%) (33,048) (18,281) (40,650) (40,650) NET NON-OPERATING ITEMS (22,500) (45%) 1,831,530 1,097,424 - - Capital contributions - - 1,285,650 458,050 (631,310) (631,310) NET INCOME / (LOSS) (686,600) 9% 28,153,010 29,438,660 29,896,710 29,896,710 Net assets, beginning of year 29,265,400 29,438,660 29,896,710 29,265,400 29,265,400 Net assets, end of year 28,578,800 ITEMS OF NOTE: Salaries are allocated from the General Fund for various administrative functions, such as finance, tax collection, engineering, communications services, clerk services and general administration. Charges for operational activities by public works employees are recorded in the utility via wage/ benefit transfers from the General Fund. Depreciation on infrastructure is based upon audited cost records. RESPONSIBILITIES: Operation of over 150 miles of storm sewer mains Maintain and repair all storm sewers and catch basins Vacuum clean catch basins Locate and adjust catch basins to proper grade before road construction Locate storm sewers for Diggers Hotline and contractors Sweep urban streets clean of debris in areas where storm sewer systems are available Open drainage channels and roadside ditches Monthly reporting of salt applied to Village streets, alleys and public parking lots Monitor compliance with the Village's erosion control policies Page 6.5 Fund 215 (Garbage & Recycling) 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE REVENUES BUDGET CHANGE 2,000,640 2,010,535 2,079,000 2,079,000 Refuse collection fee 2,169,500 4% 80,299 80,728 80,000 80,000 Recycling State aids 80,000 - - - - - Recycling rebate - - 12,766 9,052 5,000 5,000 Sales of recycling carts 6,500 30% 5,318 585 600 600 Interest Earnings 600 - 2,099,023 2,100,900 2,164,600 2,164,600 Total revenues 2,256,600 4% 2020 2021 2022 2022 2023 % ACTUAL ACTUAL BUDGET ESTIMATE EXPENDITURES BUDGET CHANGE 1,449,083 1,465,175 1,506,000 1,506,000 Garbage collection contract 1,571,600 4% - - - - Taxes - dumping - - - - - - Municipal hazardous waste - - 1,449,083 1,465,175 1,506,000 1,506,000 Sub-total garbage collection 1,571,600 4% 550,396 553,899 573,000 573,000 Recycling collection contract 597,900 4% 18,430 8,000 28,000 28,000 Spring brush pick-up 28,000 - 4,348 6,655 4,000 4,000 Household hazardous materials 6,000 50% 14,385 29,331 13,800 13,800 General administrative expense 36,800 167% 587,559 597,885 618,800 618,800 Sub-total recycling 668,700 8% 2,036,642 2,063,060 2,124,800 2,124,800 Total expenditures 2,240,300 5% 62,381 37,840 39,800 39,800 Net income (expense) 16,300 - - - - Transfer from General Fund - - 62,381 37,840 39,800 39,800 Net income (expense) 16,300 79 62,460 100,300 100,300 Fund balance, beginning 140,100 62,460 100,300 140,100 140,100 Fund balance, ending 156,400 BUDGET NOTES: The Garbage & Recycling Fund accounts for garbage collection and recycling activities for residential properties up to four units. In order to obtain the most efficient and cost effective means of obtaining solid waste collection services, the Village negotiates with Waste Management on behalf of Village constituents. A special charge is placed on the tax bill annually to cover the cost of the garbage and recycling services. Commercial, industrial and residential properties with more than four units must contract privately for garbage and recycling service and are not assessed the special charge. The special charge of $164.16 will be placed on the 2022 tax bill for 2023 purposes for each residential unit (up to four units). Page 5.1 Chapter 7 BUDGET TERMINOLOGY TERMINOLOGY Accrual Basis The basis of accounting under which transactions are recognized when they occur, regardless of the timing of related cash flows. Adopted Budget The budget amounts as originally approved by the Village Board. Amended Budget The adopted budget plus any changes authorized by the Village Board. Appropriation The legal authorization to incur financial obligations for goods and services Assessed Value A value set upon real estate and certain personal pr operty by the municipal assessor as a basis for levying property taxes. Assets Resources owned or held by a municipality which have monetary value. Balance Sheet The basic financial statement which discloses what a government owns (assets), what it owes (liabilities), and its equity (net worth) at a specific point in time Bond A written promise to pay (debt) a specific sum of money (principal) at a specified future date (maturity dates), along with periodic interest. Bond Anticipation Notes Short-term interest-bearing notes issued by a municipality in anticipation of longer term bonds. Typically issued for construction purposes. The notes are retired from proceeds of the long-term bonds. Budget A municipality’s plan of financial operations for a given period, including proposed expenditures and a proposed means of financing them. Budgetary level of control The level of accounts within the budget for which expenditures may not legally exceed a ppropriations. The Village’s control level is at the fund and function level. CAFR Comprehensive Annual Financial Report Callable Bond Permits the issuer to pay the obligation before the state maturity date by giving notice of redemption in a manner specified in the bond document. Capital Outlay The cost of acquisition of large equipment and/or long-term construction projects Capital Project The largely one-time cost for construction, improvement, replacement or renovation of land, structures and equipment CDA Community Development Authority CVMIC Cities and Villages Mutual Insurance Company Debt Service Payment of principal and interest on outstanding debt Debt Service Fund A functional accounting element used to record all debt payments except for those accounted for in the Utilities. Debt Limit The maximum amount of debt which is legally permi tted. Section 67.03(1) of State of Wisconsin Statutes provides that the amount of general obligation indebtedness of a municipality shall not exceed 5% of equalized valuation of the taxable pr operty in the municipality. The Village follows a more conservative internal limit which equat es to 60% of the maximum allowed by State Statute. Depreciation A portion of the cost of a fixed asset which is charged as an expense during a particular period. Depreciation expense is intended to match the useful life of an asset to its value to operations. Depreciation is recorded in the utilities. Fixed assets and their related depreciation is recorded for governmental funds only at the government -wide level of the financial statements. Encumbrances Commitments related to unperformed contracts for goods and services. A purchase order is the most common form of encumbrance. Enterprise Funds Used to account for operations that are financ ed and operated in a manner similar to a private business enterprise. The Village operates the Water, Sewer and Storm Water utilities as Enterprise Funds so that the costs of providing goods and services to the general public on a continuing basis are recovered primarily through user charges. The Storm Water Utility is funded primarily through property taxes. Equalized Value A full value determination set upon real estate and personal property by the Wisconsin Department of Revenue. Used as a basis for apportionment of tax levies and allocation of state aids. Expenditures Decreases in the financial resources of governmental funds. Expenses Decreases in the financial resources of enterprise funds (utilities). Fiscal Period Any period at the end of which the municipality determines its financial position and the results of operations. The Village’s fiscal period is a calendar year, January 1 to December 31. Fixed Assets Assets of a long-term nature such as land, buildings and equipment. Function A reporting unit within a Fund. The function r epresents the Village’s budgetary level of control. An example of a function is Public Safety within the General Fund. Appropriations and amendments for a function require approval by the Village Board. Fund A fiscal and accounting entity with a self-balancing set of accounts. Examples are the General Operating and Capital Projects Funds Fund Balance The fund equity of a governmental fund derived from the excess of assets and resources over liabilities. GAAP Generally Accepted Accounting Principles: St andards for financial accounting and reporting Page 7.1 TERMINOLOGY General Fund The fund used to account for all financial transact ions except for those required to be recorded in another fund. General Obligation Debt Debt issues, the payment of which is back ed by the full faith and credit of the issuing municipality. This type of debt counts against the Village’s debt limit. Infrastructure Assets Roads, streets, bridges, curb and gutter, sidewalks, drainage systems, and lighting systems installed for the common good of the public. Levy (Verb) To impose taxes, special assessments, or service charges for the support of municipal activities. (Noun) The total amount of taxes, special assessments, or service charges imposed. Liabilities Debt or other legal obligations arising out of tr ansactions in the past which must be liquidated, renewed, or refunded at some future date. Modified Accrual Basis The accrual basis of accounting adapted to t he government fund type spending measurement focus. Revenues are recognized when they become both “measurable and available” to finance expenditures of the current period. Expenditur es are recognized when the goods and services are performed or delivered. Pay-As-You-Go A term used to describe the financial policy of a municipality which finances all of its capital outlay from current revenues rather than by issuing debt. PSC Public Service Commission: A state utilit y regulating body, through which accounting and reporting requirements are imposed and rate increases for the Water Utility are approved. Refunding Bonds Debt issued to retire (pay-off) bonds already outstanding. Reserve An account used to earmark a portion of fund equity as segregated for a specific use. Revenue Bonds Bonds whose principal and interest are payable exc lusively from earnings of the Enterprise Fund. In addition to a pledge of revenues, such bonds sometimes contain a mortgage on the Enter prise Fund’s property (Mortgage Revenue Bonds). Revenues Financial resources of governmental and enterprise funds used for operations. Risk Management Fund A fund established to record the Village’s property insurance payments and self-insurance reserve balance. Sewer Utility An enterprise fund established in 1990 to record all transactions relating to providing sanitary sewerage treatment, transmission, oper ations, maintenance and billing to Village sewer customers. Shared revenue Revenues levied by one government but shared on a predetermined basis, often in proportion to the amount collected at the local level. Special Assessment A compulsory levy made against certain properties to defray part of all of the cost of an improvement or service deemed to primarily benefit specific properties Special Assessment Bonds Bonds payable from the proceeds of special a ssessments. The special assessments must be levied before borrowing for these bonds can take plac e, which means that the property owner is billed before the construction has started. Special Revenue Fund A fund used to account for the proceeds of specific revenue sources (other than special assessments, expendable trusts, or capital projects ). Revenues are typically restricted for special purposes. Storm Water Utility An Enterprise Fund containing all financial trans action dedicated to storm water management. The Storm Water Utility is funded primarily by property taxes. Tax Levy The total amount to be raised by general property taxes for the purposes stated in the budget. Property taxes are levied in the current year for subsequent year appropriations. For example, taxes levied in December 2010 would be used in 2011. In this example, taxes are based upon the assessed valuation as of January 1, 2010. Tax Rate The amount of tax stated in terms of a unit of the tax base (dollars per 1,000 of assessed valuation). Due to changes in the total assess ed valuation of the Village, the percentages in the tax levy and the tax rate will not be the same. Taxes Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. TID Tax Incremental Financing District: A cont iguous geographic area within the Village defined and created by resolution of the local legislative body, c onsisting solely of whole unit of property as assessed for general property tax purposes. Tax Increment The tax value on the equalized valuation in excess of the base amount established the year the TID district was created. Tourism Commission On April 4, 2016 the Village Board approved an ordinance creating a new Tourism Commission to oversee spending of the Hotel-Motel tax collected. Water Utility An enterprise fund containing all transactions r elating to providing water pumping, transmission, treatment, operations, maintenance and billing to Village water customers. Working Capital Another term for the unreserved fund balance of the General Fund. The Village attempts to maintain a working capital balance equal to three months of general operating expenditures. Page 7.2 Chapter 8 DETAILED BUDGET WORKSHEETS 2018 2019 2020 2021 2022 2023 ACTIVITY ACTIVITY ACTIVITY ACTIVITY ADOPTED PROPOSED GL NUMBER DESCRIPTION BUDGET BUDGET Dept 000‐010 ‐ REVENUES GENERAL REVENUES PROPERTY TAXES 100‐000‐010‐7000‐0000 RE/PP  TAXES 18,493,000 18,437,000 19,527,400 19,498,100 19,671,000 19,582,000   NET OF REVENUES/APPROPRIATIONS ‐ Property Taxes 18,493,000 18,437,000 19,527,400 19,498,100 19,671,000 19,582,000 OTHER TAXES 100‐000‐010‐7001‐0000 AGRI  USE VALUE PENALTY 17,100 00000 100‐000‐010‐7003‐0000 OMITTED  TAXES 1,100 9,300 (3,400) 10,700 0 0 100‐000‐010‐7012‐0000 INT ‐DELINQUENT TAXES 3,200 1,700 1,000 1,700 1,000 2,000 100‐000‐010‐7020‐0000 TRAILER  TAX 2,500 2,700 2,400 2,900 3,000 3,000 100‐000‐010‐7030‐0000 HOTEL/MOTEL  ROOM TAX 124,600 110,700 63,200 119,700 80,000 95,000   NET OF REVENUES/APPROPRIATIONS ‐ Other Taxes 148,500 124,400 63,200 135,000 84,000 100,000 INTERGOVERNMENTAL 100‐000‐010‐7100‐0000 SHARED  REVENUES 447,600 447,800 495,000 503,800 500,000 507,500 100‐000‐010‐7100‐0001 COMPUTER  AID 196,500 201,300 659,500 659,500 659,500 659,500 100‐000‐010‐7100‐0003 PERSONAL  PROPERTY AID 0 326,400 299,700 273,000 375,000 324,800 100‐000‐010‐7100‐0005 CABLE  PROVIDER AID 0 0 50,500 100,700 100,700 100,700 100‐000‐010‐7103‐0000 GRANT  REVENUES 7,000 7,700 639,600 7,000 7,000 7,000 100‐000‐010‐7110‐0000 MANAGED  FOREST LAND (MFL) AID 5 0 0 1 0 00000   NET OF REVENUES/APPROPRIATIONS ‐ Intergovernmental 651,600 983,300 2,144,300 1,544,000 1,642,200 1,599,500 LICENSES AND PERMITS 100‐000‐010‐7200‐0000 LIQUOR/MALT  LICENSES 57,500 60,700 42,500 64,200 60,000 60,000 100‐000‐010‐7202‐0000 OPERATOR  LICENSES 17,100 24,000 8,900 9,100 11,000 10,000 100‐000‐010‐7204‐0000 CIGARETTE  LICENSE 2,700 3,100 3,000 3,300 3,000 3,000 100‐000‐010‐7206‐0000 DOG  LIC‐VMF SHARE 6,900 7,000 10,900 15,600 10,000 15,000 100‐000‐010‐7214‐0000 THEATER  LICENSES 200 200 0 500 200 200 100‐000‐010‐7218‐0000 TRAILER  PARK LICENSES 100 100 100 100 0 100 100‐000‐010‐7220‐0000 TAXI/AUCT/MISC.LICENSE S 1,700 2,100 1,900 2,500 2,000 2,000 100‐000‐010‐7222‐0000 AMUSEMENT  DEVICE LICENSES 11,300 11,200 11,200 11,900 11,000 12,000 100‐000‐010‐7266‐0000 ITINERANT  PEDDLERS LICENS 1,200 1,200 800 1,100 1,200 2,000 100‐000‐010‐7272‐0000 PARK  USE PERMITS 26,400 24,800 17,700 27,000 25,000 25,000   NET OF REVENUES/APPROPRIATIONS ‐ Licenses And Permits 125,100 134,400 97,000 135,300 123,400 129,300 PUBLIC CHARGE FOR SERVICE 100‐000‐010‐7400‐0000 ACCTG  SERV FEE 0 200 100 100 0 0 100‐000‐010‐7490‐0000 MATL.SALES&SERVICE S 25,800 25,000 28,400 26,600 30,000 25,000 100‐000‐010‐7499‐0000 OPEN  RECORDS REQUEST 100 400 400 500 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Public Charge For Service 25,900 25,600 28,900 27,200 30,000 25,000 INTEREST INCOME 100‐000‐010‐7600‐0000 INTEREST ‐STATE POOL 48,400 145,700 114,000 10,400 15,000 90,000 100‐000‐010‐7600‐0618 INTEREST  ON ADVANCE ‐ TID #6 46,500 42,500 13,100 7,400 13,000 13,000 100‐000‐010‐7600‐0619 INTEREST  ON ADVANCE ‐ TID #7 5,200 5,000 1,900 1,100 2,000 1,900 100‐000‐010‐7600‐0621 INTEREST  ON ADVANCE ‐ TID #9 13,100 12,800 4,800 2,700 5,000 4,800 100‐000‐010‐7600‐0730 INTEREST  ON ADVANCE ‐ SEWER 0 2,900 0000 100‐000‐010‐7600‐0900 INTEREST  EARNINGS ‐ OTHER 260,500 234,800 31,100 1,000 2,000 4,900 100‐000‐010‐7610‐0000 INT ‐PAST DUE INVOICES 7,700 7,400 8,300 8,200 7,000 7,000   NET OF REVENUES/APPROPRIATIONS ‐ Interest Income 381,400 451,100 173,200 30,800 44,000 121,600 MISCELLANEOUS 100‐000‐010‐7700‐0000 MISC  REVENUE 62,100 42,700 3,400 42,500 20,000 40,000 100‐000‐010‐7705‐0000 MISC  DONATIONS 0 1,100 4,000 300 0 0 100‐000‐010‐7707‐0000 MENO  FALLS SCHOOL DIST RENTAL INCOME 32,800 40,400 44,200 44,200 44,000 44,200 100‐000‐010‐7710‐0000 CABLE  TV REVENUES 401,900 400,500 362,700 382,700 380,000 390,000 100‐000‐010‐7711‐0000 BILLBOARD  AGREEMENT 0000 30,000 30,000 100‐000‐010‐7712‐0000 PROPERTY  RENTAL 6,800 6,900 7,100 7,300 7,000 7,500 100‐000‐010‐7713‐0000 TOWER  LEASE AGREEMENTS 80,100 69,000 71,600 74,400 74,000 78,000 100‐000‐010‐7713‐0010 SODA  AGREEMENT 700 600 800 1,200 1,000 800 100‐000‐010‐7720‐0000 SALE  OF VILLAGE PROPERTY 371,500 4,700 0 (2,300) 0 0 100‐000‐010‐7750‐0000 MISC  RENTALS 3,500 7,100 6,200 8,200 6,000 5,000 100‐000‐010‐7770‐0000 INS.DIVIDENDS/AWARD S 0 0 0 105,600 0 0 100‐000‐010‐7780‐0000 SETTLEMENTS ‐CLAIMS MISC. 0 2,500 0000   NET OF REVENUES/APPROPRIATIONS ‐ Miscellaneous 959,400 575,500 500,000 664,100 562,000 595,500 NET OF REVENUES/APPROPRIATIONS ‐ 000‐010 ‐ REVENUES GENERAL REVENUES 20,784,900 20,731,300 22,534,000 22,034,500 22,156,600 22,152,900 Dept 000‐090 ‐ REVENUES TRANSFERS IN OTHER TAXES 100‐000‐090‐7692‐0000 PILOT  ON EXEMPT PROPERTY 52,100 49,800 24,200 51,500 52,000 50,000   NET OF REVENUES/APPROPRIATIONS ‐ Other Taxes 52,100 49,800 24,200 51,500 52,000 50,000 CHARGES TO WATER UTILITY 100‐000‐090‐7690‐0000 WU  TAXES TO GF 1,266,500 1,190,000 1,233,400 1,152,200 1,330,000 1,300,000   NET OF REVENUES/APPROPRIATIONS ‐ Charges To Water Utility 1,266,500 1,190,000 1,233,400 1,152,200 1,330,000 1,300,000 NET OF REVENUES/APPROPRIATIONS ‐ 000‐090 ‐ REVENUES TRANSFERS IN 1,318,600 1,239,800 1,257,600 1,203,700 1,382,000 1,350,000 Dept 000‐150 ‐ REVENUES MUNI BLDG MAINTENANCE MISCELLANEOUS 100‐000‐150‐7780‐0000 SETTLEMENTS ‐CLAIMS MISC. 0 0 0 21,200 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Miscellaneous 0 0 0 21,200 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 000‐150 ‐ REVENUES MUNI BLDG MAINTENANC 0 0 0 21,200 0 0 Dept 000‐195 ‐ REVENUES COMMUNICATION & INFO SERV MISCELLANEOUS 100‐000‐195‐7780‐0000 SETTLEMENTS ‐CLAIMS MISC. 0 0 0 21,700 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Miscellaneous 0 0 0 21,700 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 000‐195 ‐ REVENUES COMMUNICATION & INFO  0 0 0 21,700 0 0 Dept 000‐200 ‐ REVENUES POLICE UNION INTERGOVERNMENTAL 100‐000‐200‐7130‐0000 GRANTS  ‐ POLICE 17,700 17,700 8,400 12,400 18,000 14,000   NET OF REVENUES/APPROPRIATIONS ‐ Intergovernmental 17,700 17,700 8,400 12,400 18,000 14,000 LICENSES AND PERMITS 100‐000‐200‐7268‐0000 PARKING  PERMITS 12,000 13,100 11,500 12,700 12,000 12,000 100‐000‐200‐7276‐0000 ALARM  PERMITS 14,000 14,900 14,800 15,200 14,000 15,000   NET OF REVENUES/APPROPRIATIONS ‐ Licenses And Permits 26,000 28,000 26,300 27,900 26,000 27,000 PUBLIC CHARGE FOR SERVICE 100‐000‐200‐7420‐0000 ACCIDENT&THEFT  REPORTS 3,600 4,300 3,300 2,300 3,500 2,500 100‐000‐200‐7421‐2000 TAX  REF INTERCEPT 2 0 000000 100‐000‐200‐7421‐3000 SCHOOL  LIAISON OFFICER 130,700 136,600 138,600 143,800 140,000 145,000 100‐000‐200‐7422‐0000 MISC  PD REVENUES 5,800 400 3,200 5,400 2,000 5,000 100‐000‐200‐7422‐0001 FINGERPRINTS 2,700 3,200 1,700 2,900 3,000 2,500 100‐000‐200‐7740‐0000 HUNTING  PROCESSING CHG 500 400 300 300 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Public Charge For Service 143,500 144,900 147,100 154,700 148,500 155,000 FINES AND PENALTIES 100‐000‐200‐7300‐0000 COURT  RECEIPTS 409,000 419,000 542,200 588,000 570,000 595,000 100‐000‐200‐7310‐0000 PARKING  VIOLATIONS 43,300 57,800 47,600 53,700 55,000 55,000 100‐000‐200‐7320‐0000 IMPOUNDED  DOGS 0 9,400 5,100 5,300 5,000 5,500 100‐000‐200‐7330‐0000 FALSE  ALARMS PENALTIES 12,600 13,000 14,300 13,400 12,000 13,000 100‐000‐200‐7422‐0008 BLOOD  ANALYSIS FEE 1,200 900 600 600 1,000 1,000 100‐000‐200‐7422‐0010 WARRANT  FEES 1,100 600 100 400 1,000 400   NET OF REVENUES/APPROPRIATIONS ‐ Fines And Penalties 467,200 500,700 609,900 661,400 644,000 669,900 NET OF REVENUES/APPROPRIATIONS ‐ 000‐200 ‐ REVENUES POLICE UNION 654,400 691,300 791,700 856,400 836,500 865,900 Dept 000‐210 ‐ REVENUES INTERGOVERNMENTAL 100‐000‐210‐7130‐0000 GRANTS  ‐ EMS 0 0 23,000 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Intergovernmental 0 0 23,000 0 0 0 PUBLIC CHARGE FOR SERVICE 100‐000‐210‐7435‐0000 AMBULANCE  FEES 1,981,700 2,450,800 2,203,900 0 0 0 100‐000‐210‐7435‐0001 AMBUL ‐NON COLLECTIBLE (193,900) (233,100) (143,900) 0 0 0 100‐000‐210‐7435‐0003 AMBUL ‐INSUR. ADJUST (840,700) (957,100) (892,900) 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Public Charge For Service 947,100 1,260,600 1,167,100 0 0 0 MISCELLANEOUS 100‐000‐210‐7705‐0000 MISC  EMS DONATIONS 7,700 00000   NET OF REVENUES/APPROPRIATIONS ‐ Miscellaneous 7,700 00000 NET OF REVENUES/APPROPRIATIONS ‐ 000‐210 ‐ REVENUES 954,800 1,260,600 1,190,100 0 0 0 Dept 000‐220 ‐ REVENUES VOLUNTEER FIRE OTHER TAXES 100‐000‐220‐7050‐0000 2%  FIRE DUES 0 199,200 198,500 211,400 200,000 210,000   NET OF REVENUES/APPROPRIATIONS ‐ Other Taxes 0 199,200 198,500 211,400 200,000 210,000 PUBLIC CHARGE FOR SERVICE 100‐000‐220‐7330‐0001 FD  PLAN REVIEW FEES 7,100 9,100 7,000 8,400 7,500 6,000 100‐000‐220‐7433‐0000 FD  TANK INSPECTIONS REVENUE 100 00000 100‐000‐220‐7435‐0000 AMBULANCE  FEES 0 0 0 2,475,600 2,250,000 4,100,000 100‐000‐220‐7435‐0001 AMBUL ‐NON COLLECTIBLE 0 0 0 (123,200) (120,000) (200,000) 100‐000‐220‐7435‐0003 AMBUL ‐INSUR. ADJUST 0 0 0 (1,020,500) (900,000) (1,620,400) 100‐000‐220‐7436‐0005 CONTRACTED  FIRE DEPT SERVICES 204,000 211,800 254,000 275,500 292,000 331,000   NET OF REVENUES/APPROPRIATIONS ‐ Public Charge For Service 211,200 220,900 261,000 1,615,800 1,529,500 2,616,600 FINES AND PENALTIES 100‐000‐220‐7330‐0000 FALSE  ALARMS PENALTIES 5 0 0 2 0 00000   NET OF REVENUES/APPROPRIATIONS ‐ Fines And Penalties 5 0 0 2 0 00000 NET OF REVENUES/APPROPRIATIONS ‐ 000‐220 ‐ REVENUES VOLUNTEER FIRE 211,700 420,300 459,500 1,827,200 1,729,500 2,826,600 Dept 000‐260 ‐ REVENUES PEST & WEED CONTROL PUBLIC CHARGE FOR SERVICE 100‐000‐260‐7411‐0000 WEED  CUT REPAYMENTS 3,400 2,900 1,200 1,600 3,000 2,900 100‐000‐260‐7412‐0000 WEED  CUT ADMIN. FEES 1,000 1,300 800 800 1,000 800   NET OF REVENUES/APPROPRIATIONS ‐ Public Charge For Service 4,400 4,200 2,000 2,400 4,000 3,700 NET OF REVENUES/APPROPRIATIONS ‐ 000‐260 ‐ REVENUES PEST & WEED CONTROL 4,400 4,200 2,000 2,400 4,000 3,700 Dept 000‐350 ‐ REVENUES RECYCLING MISCELLANEOUS 100‐000‐350‐7725‐0000 SCRAP  METAL SALE S 3,600 1,800 3,500 3,500 2,000 4,000 100‐000‐350‐7726‐0000 SCRAP  OIL SALES 0 400 0000   NET OF REVENUES/APPROPRIATIONS ‐ Miscellaneous 3,600 2,200 3,500 3,500 2,000 4,000 NET OF REVENUES/APPROPRIATIONS ‐ 000‐350 ‐ REVENUES RECYCLING 3,600 2,200 3,500 3,500 2,000 4,000 Dept 000‐400 ‐ REVENUES STREET MAINT ‐ ADMIN INTERGOVERNMENTAL 100‐000‐400‐7120‐0000 CONNECT.ST/HWY  AIDS 156,000 155,900 155,500 156,200 156,500 158,000 100‐000‐400‐7122‐0000 TRANSPORTATION  AIDS 1,999,500 2,299,500 2,379,900 2,141,900 2,463,000 2,472,000   NET OF REVENUES/APPROPRIATIONS ‐ Intergovernmental 2,155,500 2,455,400 2,535,400 2,298,100 2,619,500 2,630,000 PUBLIC CHARGE FOR SERVICE 100‐000‐400‐7115‐0000 LANNON ‐SNOW SERVICES 0000 10,000 0 100‐000‐400‐7441‐0000 DPW  LABOR REIMB 23,500 19,300 23,700 19,700 22,000 21,000   NET OF REVENUES/APPROPRIATIONS ‐ Public Charge For Service 23,500 19,300 23,700 19,700 32,000 21,000 MISCELLANEOUS 100‐000‐400‐7700‐0000 MISC  REVENUE 0 400 0000   NET OF REVENUES/APPROPRIATIONS ‐ Miscellaneous 0 4 0 00000 NET OF REVENUES/APPROPRIATIONS ‐ 000‐400 ‐ REVENUES STREET MAINT ‐ ADMIN 2,179,000 2,475,100 2,559,100 2,317,800 2,651,500 2,651,000 Dept 000‐620 ‐ REVENUES PARKS INTERGOVERNMENTAL 100‐000‐620‐7130‐0000 GRANTS  ‐ PARKS 0 26,500 0000   NET OF REVENUES/APPROPRIATIONS ‐ Intergovernmental 0 26,500 0000 PUBLIC CHARGE FOR SERVICE 100‐000‐620‐7461‐0000 PARK  VANDALISM RESTITUTION 100 00000   NET OF REVENUES/APPROPRIATIONS ‐ Public Charge For Service 1 0 000000 MISCELLANEOUS 100‐000‐620‐7705‐0000 PARK  DONATIONS 0 0 1,000 4,000 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Miscellaneous 0 0 1,000 4,000 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 000‐620 ‐ REVENUES PARKS 100 26,500 1,000 4,000 0 0 Dept 000‐770 ‐ REVENUES BUILDING INSPECTION LICENSES AND PERMITS 100‐000‐770‐7250‐0000 BUILDING  PERMITS 540,700 609,500 600,200 477,500 600,000 520,000 100‐000‐770‐7252‐0000 ELECTRICAL  PERMITS 139,200 152,200 142,400 146,400 160,000 205,000 100‐000‐770‐7254‐0000 PLUMBING  PERMITS 135,700 138,400 140,800 117,600 140,000 145,000 100‐000‐770‐7256‐0000 HEATING  PERMITS 102,400 102,700 104,600 110,500 110,000 120,000 100‐000‐770‐7260‐0000 CURB  CUTS 4,100 4,500 5,900 4,900 4,000 4,500 100‐000‐770‐7262‐0000 STREET  EXCAVATION 3,700 4,600 1,500 1,600 2,000 2,000 100‐000‐770‐7264‐0000 SIGN  PERMITS 12,800 14,200 13,600 15,100 15,000 15,000 100‐000‐770‐7270‐0000 OCCUPANCY  PERMITS 30,400 20,300 21,400 21,900 20,000 25,000   NET OF REVENUES/APPROPRIATIONS ‐ Licenses And Permits 969,000 1,046,400 1,030,400 895,500 1,051,000 1,036,500 PUBLIC CHARGE FOR SERVICE 100‐000‐770‐7493‐0000 HOUSE  NUMBERS 19,300 2,700 2,700 2,300 2,000 500 100‐000‐770‐7738‐0000 CERTIF  COMMTY REVIEW FEE 8,800 14,200 5,400 10,600 6,000 8,500 100‐000‐770‐7742‐0000 CODE  COMPLIANCE INSPECTIONS 0 400 1,200 700 0 500   NET OF REVENUES/APPROPRIATIONS ‐ Public Charge For Service 28,100 17,300 9,300 13,600 8,000 9,500 NET OF REVENUES/APPROPRIATIONS ‐ 000‐770 ‐ REVENUES BUILDING INSPECTION 997,100 1,063,700 1,039,700 909,100 1,059,000 1,046,000 Dept 000‐790 ‐ REVENUES COMMUNITY DEVELOPMENT LICENSES AND PERMITS 100‐000‐790‐7496‐0000 ZONING  PERMIT 12,300 10,000 15,900 13,300 11,000 12,000   NET OF REVENUES/APPROPRIATIONS ‐ Licenses And Permits 12,300 10,000 15,900 13,300 11,000 12,000 PUBLIC CHARGE FOR SERVICE 100‐000‐790‐7495‐0000 OVC  APPLICATION FEE 0 1,000 0000 100‐000‐790‐7497‐0000 OUTDOOR  CAFE PERMIT 500 500 700 500 0 200 100‐000‐790‐7735‐0000 SPECIAL   APPEARANCE 3,800 3,100 2,100 4,900 3,000 3,000 100‐000‐790‐7736‐0000 SUBDIVISION  REVIEW FEES 10,000 9,100 10,500 6,800 9,000 9,500 100‐000‐790‐7737‐0000 PROJECT  REVIEW FEES 12,800 10,800 8,500 50,900 12,000 12,000   NET OF REVENUES/APPROPRIATIONS ‐ Public Charge For Service 27,100 24,500 21,800 63,100 24,000 24,700 MISCELLANEOUS 100‐000‐790‐7730‐0000 PUBLICATION  FEES 34,700 26,100 21,800 19,100 25,000 25,000   NET OF REVENUES/APPROPRIATIONS ‐ Miscellaneous 34,700 26,100 21,800 19,100 25,000 25,000 NET OF REVENUES/APPROPRIATIONS ‐ 000‐790 ‐ REVENUES COMMUNITY DEVELOPME 74,100 60,600 59,500 95,500 60,000 61,700 Dept 000‐800 ‐ REVENUES DEBT SERVICE ‐ PRINCIPAL OTHER FINANCING SOURCES 100‐000‐800‐7800‐0000 PROCEEDS  ‐ DEBT ISSUE 0 0 1,240,000 0 0 0 100‐000‐800‐7800‐0004 DEBT PREMIUM 0 0 66,500 7,400 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Other Financing Sources 0 0 1,306,500 7,400 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 000‐800 ‐ REVENUES DEBT SERVICE ‐ PRINCIPAL 0 0 1,306,500 7,400 0 0 Dept 100‐000 ‐ VILLAGE BOARD SALARIES & WAGES 100‐100‐000‐8000‐0000 SALARIES 36,700 38,900 41,000 40,700 41,000 41,000   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (36,700) (38,900) (41,000) (40,700) (41,000) (41,000) FRINGE BENEFITS 100‐100‐000‐8010‐0000 FICA 2,800 3,000 3,100 3,100 3,000 3,000 100‐100‐000‐8016‐0000 WORKER'S  COMP INSURANCE 0 0 100 100 100 100   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (2,800) (3,000) (3,200) (3,200) (3,100) (3,100) EMPLOYEE TRAINING/EXPENSE 100‐100‐000‐8070‐0000 TRAINING  & EDUCATION 0 100 0000   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense 0 (100) 0000 OTHER OPERATING 100‐100‐000‐8490‐0000 VB  GENERAL EXPENSE 2,600 5,400 5,900 2,300 4,500 4,000   NET OF REVENUES/APPROPRIATIONS ‐ Other Operating (2,600) (5,400) (5,900) (2,300) (4,500) (4,000) NET OF REVENUES/APPROPRIATIONS ‐ 100‐000 ‐ VILLAGE BOARD (42,100) (47,400) (50,100) (46,200) (48,600) (48,100) Dept 110‐000 ‐ VILLAGE MANAGER SALARIES & WAGES 100‐110‐000‐8000‐0000 SALARIES 103,900 105,800 111,200 109,900 111,000 123,000 100‐110‐000‐8001‐2000 VACATION  PAYOUT 8,400 0 6,100 5,400 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (112,300) (105,800) (117,300) (115,300) (111,000) (123,000) FRINGE BENEFITS 100‐110‐000‐8010‐0000 FICA 6,400 6,700 6,800 7,300 9,000 9,000 100‐110‐000‐8011‐0000 PENSION ‐VMF 7,400 7,000 7,600 8,000 7,000 8,000 100‐110‐000‐8013‐0000 HEALTH  INSURANCE 12,400 13,100 15,100 15,700 15,000 15,000 100‐110‐000‐8014‐0000 DENTAL  INSURANCE 600 600 600 600 1,000 1,000 100‐110‐000‐8015‐0000 LIFE  INSURANCE 800 800 800 800 1,000 1,000 100‐110‐000‐8016‐0000 WORKER'S  COMP INSURANCE 100 100 100 200 100 200 100‐110‐000‐8030‐0615 WAGE/BENEFIT  TRANSFER TID 4 (5,000) 00000 100‐110‐000‐8030‐0616 WAGE/BENEFIT  TRANSFER TID 5 (5,000) (5,000) 0000 100‐110‐000‐8030‐0618 WAGE/BENE  TID 6 TRANSFERS (10,000) (10,000) (10,000) (10,000) (10,000) (10,000) 100‐110‐000‐8030‐0619 WAGE/BENEFIT  TRANSFER TID 7 (5,000) (5,000) (5,000) (5,000) (5,000) (5,000) 100‐110‐000‐8030‐0620 WAGE/BENEFIT  TRANSFERS TID 8 (10,000) (10,000) (10,000) (10,000) (10,000) (10,000) 100‐110‐000‐8030‐0621 WAGE/BENEFIT  TRANSFERS TID 9 (10,000) (10,000) (10,000) (10,000) (10,000) (10,000) 100‐110‐000‐8030‐0630 WAGE/BENEFIT  TRANSFER TO TID #10 (10,000) (10,000) (10,000) (10,000) (10,000) (10,000) 100‐110‐000‐8030‐0631 WAGE/BENEFIT  TRANSFER TO TID #11 (5,000) (5,000) (5,000) (5,000) (5,000) (5,000) 100‐110‐000‐8030‐0632 WAGE/BENEFIT  TRANSFER TO TID #12 (5,000) (5,000) (5,000) (5,000) (5,000) (5,000) 100‐110‐000‐8030‐0633 WAGE/BENEFIT  TRANSFER TO TID #13 0 (5,000) (5,000) (5,000) (5,000) (5,000) 100‐110‐000‐8030‐0634 WAGE/BENEFIT TRANSFER TO TID #14 0 (5,000) (5,000) (5,000) (5,000) (5,000) 100‐110‐000‐8030‐0635 WAGE/BENEFIT  TRANSFER TO TID # 1 5 00000 (5,000)   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits 37,300 41,700 34,000 32,400 31,900 35,800 EMPLOYEE TRAINING/EXPENSE 100‐110‐000‐8070‐0000 TRAINING  & EDUCATION 0 0 700 0 1,000 0 100‐110‐000‐8080‐0000 TRAVEL  EXPENSES 0000 5 0 00   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense 0 0 (700) 0 (1,500) 0 MATERIALS AND SUPPLIES 100‐110‐000‐8100‐0000 OFFICE  SUPPLIES 2,900 1,400 2,600 2,800 3,000 3,000 100‐110‐000‐8100‐0210 MEMBERSHIP/PUBLICATION S 2,500 1,400 1,400 1,400 2,000 2,000 100‐110‐000‐8170‐4000 GAS  & DIESEL FUEL 500 500 300 500 800 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (5,900) (3,300) (4,300) (4,700) (5,800) (6,000) REPAIR/MAINTENANCE 100‐110‐000‐8162‐4000 RM ‐VEHICLES 200 0 2,200 0 1,000 0   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance (200) 0 (2,200) 0 (1,000) 0 NET OF REVENUES/APPROPRIATIONS ‐ 110‐000 ‐ VILLAGE MANAGER (81,100) (67,400) (90,500) (87,600) (87,400) (93,200) Dept 111‐000 ‐ CLERK SERVICES SALARIES & WAGES 100‐111‐000‐8000‐0000 SALARIES 248,600 268,800 298,500 269,000 269,000 204,000 100‐111‐000‐8001‐0000 OVERTIME 1,100 300 1,300 0 0 0 100‐111‐000‐8001‐2000 VACATION  PAYOUT 1,000 1,000 100 0 0 0 100‐111‐000‐8001‐2002 COMP ‐TIME PAYOUT 000 4 0 000 100‐111‐000‐8002‐0000 PART  TIME WAGES 40,400 35,700 23,500 21,100 21,000 17,000 100‐111‐000‐8003‐1110 ELECTION  WORKERS WAGES 86,200 19,900 95,400 28,500 90,000 35,000 100‐111‐000‐8008‐0000 RETIREMENT/SEVERANCE 0 18,700 5,700 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (377,300) (344,400) (424,500) (319,000) (380,000) (256,000) FRINGE BENEFITS 100‐111‐000‐8010‐0000 FICA 21,500 24,300 24,500 21,500 22,000 17,000 100‐111‐000‐8011‐0000 PENSION ‐VMF 18,700 19,800 22,200 19,700 19,000 15,000 100‐111‐000‐8013‐0000 HEALTH  INSURANCE 64,100 70,400 81,900 100,500 71,000 76,000 100‐111‐000‐8014‐0000 DENTAL  INSURANCE 3,400 3,500 3,500 4,100 3,000 3,000 100‐111‐000‐8015‐0000 LIFE  INSURANCE 1,400 1,500 1,300 1,300 1,000 1,000 100‐111‐000‐8016‐0000 WORKER'S  COMP INSURANCE 400 400 500 500 500 300   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (109,500) (119,900) (133,900) (147,600) (116,500) (112,300) EMPLOYEE TRAINING/EXPENSE 100‐111‐000‐8070‐0000 TRAINING  & EDUCATION 1,600 1,800 700 3,200 2,500 2,500 100‐111‐000‐8080‐0000 TRAVEL  EXPENSES 2,000 3,200 (100) 300 2,000 2,300 100‐111‐000‐8100‐0200 DUES  & SUBSCRIPTIONS 11,100 12,800 12,200 12,600 13,000 13,200   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (14,700) (17,800) (12,800) (16,100) (17,500) (18,000) OTHER OPERATING 100‐111‐000‐8440‐0000 ERRONEOUS  TAXES 3,900 58,800 (35,100) 12,700 0 0 100‐111‐000‐8440‐1000 TAX  CHARGEBACKS 0 14,400 0000 100‐111‐000‐8440‐2000 COLLECTION  FEES 17,300 5,700 3,400 3,800 500 5,000 100‐111‐000‐8440‐7010 UNCOLL.DEL.PP  TAXES (3,400) (1,600) 0 19,100 3,000 3,000   NET OF REVENUES/APPROPRIATIONS ‐ Other Operating (17,800) (77,300) 31,700 (35,600) (3,500) (8,000) MATERIALS AND SUPPLIES 100‐111‐000‐8100‐0000 OFFICE  SUPPLIES 2,100 1,800 2,500 2,300 2,500 2,500 100‐111‐000‐8100‐0010 POSTAGE/SHIPPING 16,500 24,900 34,700 18,200 25,000 25,000 100‐111‐000‐8100‐0030 COPIER  SUPPLIES 0 0 0 1,100 0 0 100‐111‐000‐8100‐0110 ELECT  EXPENSES 23,700 13,100 107,800 40,300 60,000 65,000 100‐111‐000‐8100‐0220 NOTICES  & PUBLICATIONS 400 500 1,000 800 0 1,000 100‐111‐000‐8100‐0230 RECORDS  SEARCH 5,200 6,100 4,400 5,100 4,000 5,200   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (47,900) (46,400) (150,400) (67,800) (91,500) (98,700) PROPERTY & EQUIPMENT 100‐111‐000‐8190‐9000 REVOLVING  LOAN FUND PAYMENT 10,900 00000   NET OF REVENUES/APPROPRIATIONS ‐ Property & Equipment (10,900) 00000 CONTRACTUAL SERVICES 100‐111‐000‐8300‐1300 TAX  COLLECTION SERVICES 76,800 200 35,100 35,600 38,000 38,000 100‐111‐000‐8300‐1301 PARCEL  LIST MAINTENANCE 12,300 12,600 13,000 13,300 13,700 13,700 100‐111‐000‐8300‐1303 MUNICIPAL  CODE 0 0 900 2,100 0 0 100‐111‐000‐8300‐1304 MUNI CODE SUPPLEMENTS 7,200 7,700 6,600 400 7,000 7,000   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (96,300) (20,500) (55,600) (51,400) (58,700) (58,700) NET OF REVENUES/APPROPRIATIONS ‐ 111‐000 ‐ CLERK SERVICES (674,400) (626,300) (745,500) (637,500) (667,700) (551,700) Dept 120‐000 ‐ HUMAN RESOURCES SALARIES & WAGES 100‐120‐000‐8000‐0000 SALARIES 51,000 52,400 50,700 53,200 55,000 95,000 100‐120‐000‐8001‐2000 VACATION  PAYOUT 400 900 1,700 1,000 0 0 100‐120‐000‐8002‐0000 PART  TIME WAGES 15,400 14,600 14,000 14,700 17,000 17,000   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (66,800) (67,900) (66,400) (68,900) (72,000) (112,000) FRINGE BENEFITS 100‐120‐000‐8010‐0000 FICA 4,800 4,800 5,000 5,300 5,000 9,000 100‐120‐000‐8011‐0000 PENSION ‐VMF 4,500 4,400 4,600 4,700 5,000 8,000 100‐120‐000‐8013‐0000 HEALTH  INSURANCE 14,900 15,800 6,600 8,200 7,000 11,000 100‐120‐000‐8014‐0000 DENTAL  INSURANCE 800 800 800 800 1,000 1,000 100‐120‐000‐8015‐0000 LIFE  INSURANCE 100 200 300 300 300 300 100‐120‐000‐8016‐0000 WORKER'S  COMP INSURANCE 100 100 100 100 100 100   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (25,200) (26,100) (17,400) (19,400) (18,400) (29,400) EMPLOYEE TRAINING/EXPENSE 100‐120‐000‐8075‐0000 RECRUITMENT  & PERSONNEL 1,800 1,300 200 2,200 2,500 2,500 100‐120‐000‐8076‐0000 EMPLOYEE  EXAMS/EVALUATIONS 4,400 3,600 11,500 16,700 5,000 5,000 100‐120‐000‐8088‐0000 RELATIONS/RECOGNITION 2,900 2,200 1,600 1,300 2,300 2,300 100‐120‐000‐8089‐0000 EMPLOYEE  ASSIST.PROGRAM 7,200 6,100 6,000 6,200 7,300 7,300 100‐120‐000‐8096‐0000 WELLNESS  PROGRAM 00000 113,000   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (16,300) (13,200) (19,300) (26,400) (17,100) (130,100) MATERIALS AND SUPPLIES 100‐120‐000‐8100‐0000 OFFICE  SUPPLIES 0 0 400 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies 0 0 (400) 0 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 120‐000 ‐ HUMAN RESOURCES (108,300) (107,200) (103,500) (114,700) (107,500) (271,500) Dept 130‐000 ‐ ASSESSING CONTRACTUAL SERVICES 100‐130‐000‐8300‐1301 PARCEL  LIST MAINTENANCE 12,300 12,600 13,000 13,300 13,500 13,000 100‐130‐000‐8300‐1302 REVALUATION 0 0 15,800 0 60,000 79,000 100‐130‐000‐8300‐1305 DOR  MANUFACTG ASSESSMT 24,300 23,600 23,000 0 25,000 30,000 100‐130‐000‐8310‐1301 BOARD  OF REVIEW 200 200 100 200 200 200 100‐130‐000‐8310‐1302 ASSESSING  SERVICES 146,000 148,500 150,500 152,500 154,500 158,700   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (182,800) (184,900) (202,400) (166,000) (253,200) (280,900) NET OF REVENUES/APPROPRIATIONS ‐ 130‐000 ‐ ASSESSING (182,800) (184,900) (202,400) (166,000) (253,200) (280,900) Dept 150‐000 ‐ BUILDING MAINTENANCE SALARIES & WAGES 100‐150‐000‐8000‐0000 SALARIES 40,900 41,600 42,900 43,800 44,000 45,000 100‐150‐000‐8002‐0000 PART  TIME WAGES 20,300 20,500 21,400 21,800 22,000 22,000   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (61,200) (62,100) (64,300) (65,600) (66,000) (67,000) FRINGE BENEFITS 100‐150‐000‐8010‐0000 FICA 4,300 4,500 4,700 4,800 5,000 5,000 100‐150‐000‐8011‐0000 PENSION ‐VMF 4,000 4,100 4,400 4,400 4,000 5,000 100‐150‐000‐8013‐0000 HEALTH  INSURANCE 12,800 13,600 15,700 16,200 17,000 17,000 100‐150‐000‐8014‐0000 DENTAL  INSURANCE 700 700 700 700 1,000 1,000 100‐150‐000‐8015‐0000 LIFE  INSURANCE 200 200 200 300 400 400 100‐150‐000‐8016‐0000 WORKER'S  COMP INSURANCE 1,900 2,100 2,400 2,600 2,000 2,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (23,900) (25,200) (28,100) (29,000) (29,400) (30,400) EMPLOYEE TRAINING/EXPENSE 100‐150‐000‐8070‐0000 TRAINING  & EDUCATION 0 1,100 0 200 1,000 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense 0 (1,100) 0 (200) (1,000) (1,000) MATERIALS AND SUPPLIES 100‐150‐000‐8100‐0020 PAPER/PRINTING 6,900 7,100 10,300 7,900 9,500 9,500 100‐150‐000‐8110‐0000 DEPARTMENT  SUPPLIES 1,000 900 800 1,000 1,000 1,000 100‐150‐000‐8110‐0100 SMALL  EQUIP./TOOLS 0 200 100 0 200 200 100‐150‐000‐8110‐1501 CUSTODIAL  SUPPLIES 10,100 9,100 9,400 8,700 12,500 13,200   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (18,000) (17,300) (20,600) (17,600) (23,200) (23,900) REPAIR/MAINTENANCE 100‐150‐000‐8162‐2000 RM ‐BUILDING & GROUNDS 33,600 31,300 62,100 40,200 33,000 40,000 100‐150‐000‐8162‐4000 RM ‐VEHICLES 200 00000   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance (33,800) (31,300) (62,100) (40,200) (33,000) (40,000) CONTRACTUAL SERVICES 100‐150‐000‐8300‐0000 CONTRACTS 41,600 42,000 61,000 21,800 94,500 94,900 100‐150‐000‐8300‐1501 MECHANICALS  CONTRACT 34,200 10,300 13,800 15,100 15,800 16,200 100‐150‐000‐8300‐1502 CUSTODIAL  CONTRACT 25,900 24,100 24,100 21,800 28,000 30,000   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (101,700) (76,400) (98,900) (58,700) (138,300) (141,100) UTILITIES 100‐150‐000‐8200‐0010 LIGHT/POWER 110,200 103,800 100,700 102,800 100,000 105,000 100‐150‐000‐8200‐0020 HEAT  (GAS & OIL) 28,000 26,000 21,800 33,100 35,000 36,800 100‐150‐000‐8200‐0030 WATER/SEWER  VMF 7,900 8,000 4,800 6,600 8,000 8,000   NET OF REVENUES/APPROPRIATIONS ‐ Utilities (146,100) (137,800) (127,300) (142,500) (143,000) (149,800) NET OF REVENUES/APPROPRIATIONS ‐ 150‐000 ‐ BUILDING MAINTENANCE (384,700) (351,200) (401,300) (353,800) (433,900) (453,200) Dept 160‐000 ‐ INSURANCES FRINGE BENEFITS 100‐160‐000‐8018‐0000 UNEMPLOYMENT  COMPENSATION 5,600 500 5,700 4,600 10,000 10,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (5,600) (500) (5,700) (4,600) (10,000) (10,000) INSURANCES 100‐160‐000‐8610‐0010 PUBLIC  OFFICIALS INSURANCE 6,400 6,300 6,300 5,400 6,300 6,300 100‐160‐000‐8610‐0011 EMPLOYMENT  PRACTICE LIABILITY 5,200 5,000 5,100 5,600 6,300 6,500 100‐160‐000‐8610‐0012 CRIME  POLICY 2,100 2,500 1,900 1,600 2,300 2,300 100‐160‐000‐8610‐0030 BOILER  & MACHINERY 1,100 1,000 2,400 2,800 3,200 3,500 100‐160‐000‐8610‐0040 VOLUNTEER  INSURANCES 300 200 200 100 100 100 100‐160‐000‐8610‐0050 PROP  DAMAGE INSURANCE 24,600 30,900 37,500 42,100 42,000 42,000 100‐160‐000‐8610‐0060 PROP  DAMAGE‐VEHICLES 25,900 27,000 34,100 40,200 45,000 50,000 100‐160‐000‐8610‐0500 FITNESS  REIMB ‐ FIRE 200 200 100 0 0 0 100‐160‐000‐8610‐0700 EFLEX  FSA 3,400 3,800 6,300 4,800 6,000 0 100‐160‐000‐8612‐0000 CLAIMS  SETTLED 0 43,700 200 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Insurances (69,200) (120,600) (94,100) (102,600) (111,200) (110,700) NET OF REVENUES/APPROPRIATIONS ‐ 160‐000 ‐ INSURANCES (74,800) (121,100) (99,800) (107,200) (121,200) (120,700) Dept 170‐171 ‐ MUNICIPAL COURT SALARIES & WAGES 100‐170‐171‐8000‐0000 SALARIES 161,800 170,100 174,800 171,200 175,000 124,000 100‐170‐171‐8001‐2000 VACATION  PAYOUT 3 0 0 3 0 00000 100‐170‐171‐8001‐2002 COMP ‐TIME PAYOUT 000 1 0 000   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (162,100) (170,400) (174,800) (171,300) (175,000) (124,000) FRINGE BENEFITS 100‐170‐171‐8010‐0000 FICA 11,800 12,200 12,800 13,200 13,000 10,000 100‐170‐171‐8011‐0000 PENSION ‐VMF 8,700 9,100 9,700 9,600 9,000 6,000 100‐170‐171‐8013‐0000 HEALTH  INSURANCE 44,100 47,600 15,900 33,200 42,000 46,000 100‐170‐171‐8014‐0000 DENTAL  INSURANCE 2,400 2,400 2,400 2,400 2,000 2,000 100‐170‐171‐8015‐0000 LIFE  INSURANCE 200 300 300 300 300 100 100‐170‐171‐8016‐0000 WORKER'S  COMP INSURANCE 200 200 200 300 200 200   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (67,400) (71,800) (41,300) (59,000) (66,500) (64,300) EMPLOYEE TRAINING/EXPENSE 100‐170‐171‐8070‐0000 TRAINING  & EDUCATION 1,300 2,300 1,300 1,800 4,000 4,000 100‐170‐171‐8080‐0000 TRAVEL  EXPENSES 200 100 0 200 500 500 100‐170‐171‐8082‐0000 CLERICAL  ALLOWANCE 500 400 200 900 1,000 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (2,000) (2,800) (1,500) (2,900) (5,500) (5,500) MATERIALS AND SUPPLIES 100‐170‐171‐8100‐0000 OFFICE  SUPPLIES 800 1,300 1,200 1,300 1,200 1,200   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (800) (1,300) (1,200) (1,300) (1,200) (1,200) PROPERTY & EQUIPMENT 100‐170‐171‐8190‐9000 REV  CAPITAL FUND PAYMENT 10,000 10,000 10,000 8,000 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Property & Equipment (10,000) (10,000) (10,000) (8,000) 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 170‐171 ‐ MUNICIPAL COURT (242,300) (256,300) (228,800) (242,500) (248,200) (195,000) Dept 170‐172 ‐ VILLAGE ATTORNEY SALARIES & WAGES 100‐170‐172‐8000‐0000 SALARIES 224,100 227,100 150,600 162,900 222,000 197,000 100‐170‐172‐8001‐2000 VACATION  PAYOUT 0 0 9,600 0 0 0 100‐170‐172‐8002‐0000 PART  TIME WAGES 0 0 10,700 900 0 0 100‐170‐172‐8004‐0000 TEMPORARY  HELP P/T WAGES 12,900 19,800 1,700 23,200 20,000 23,000 100‐170‐172‐8008‐0000 RETIREMENT/SEVERANCE 0 0 44,700 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (237,000) (246,900) (217,300) (187,000) (242,000) (220,000) FRINGE BENEFITS 100‐170‐172‐8010‐0000 FICA 17,100 18,200 17,900 13,500 19,000 17,000 100‐170‐172‐8011‐0000 PENSION ‐VMF 14,800 14,900 11,200 10,600 14,000 13,000 100‐170‐172‐8013‐0000 HEALTH  INSURANCE 50,200 53,200 36,100 47,200 51,000 46,000 100‐170‐172‐8014‐0000 DENTAL  INSURANCE 2,700 2,700 2,100 1,900 2,000 2,000 100‐170‐172‐8015‐0000 LIFE  INSURANCE 1,100 1,100 600 400 1,000 1,000 100‐170‐172‐8016‐0000 WORKER'S  COMP INSURANCE 300 300 300 300 300 300   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (86,200) (90,400) (68,200) (73,900) (87,300) (79,300) EMPLOYEE TRAINING/EXPENSE 100‐170‐172‐8070‐0000 TRAINING  & EDUCATION 2,500 2,300 1,600 3,900 4,000 4,000 100‐170‐172‐8080‐0000 TRAVEL  EXPENSES 400 300 0 0 1,000 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (2,900) (2,600) (1,600) (3,900) (5,000) (5,000) MATERIALS AND SUPPLIES 100‐170‐172‐8100‐0205 LEGAL  RESOURCES 8,700 8,600 5,700 8,300 11,000 8,000 100‐170‐172‐8100‐0210 MEMBERSHIP/PUBLICATION S 1,100 1,100 500 600 1,200 1,200   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (9,800) (9,700) (6,200) (8,900) (12,200) (9,200) CONTRACTUAL SERVICES 100‐170‐172‐8310‐0000 LEGAL  SERVICES 135,700 150,000 45,400 64,900 100,000 100,000 100‐170‐172‐8310‐0007 REAL  ESTATE FEES 300 400 0 100 700 700 100‐170‐172‐8310‐0008 COURT  FEES 200 100 0 200 1,500 1,500   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (136,200) (150,500) (45,400) (65,200) (102,200) (102,200) NET OF REVENUES/APPROPRIATIONS ‐ 170‐172 ‐ VILLAGE ATTORNEY (472,100) (500,100) (338,700) (338,900) (448,700) (415,700) Dept 180‐000 ‐ COMMUNITY LIFE CONTRACTUAL SERVICES 100‐180‐000‐8300‐1910 CABLE  ACCESS CONTRACT 0 0 10,000 130,000 140,000 140,000   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services 0 0 (10,000) (130,000) (140,000) (140,000) COMMUNITY EVENTS 100‐180‐000‐8110‐7401 COMMUNITY  EVENTS 200 200 200 600 400 1,000 100‐180‐000‐8110‐7403 SENIOR  TRANSPORTATION 52,500 48,900 27,800 44,600 45,000 45,000 100‐180‐000‐8110‐7404 PARADES/CELEBRATIONS 10,000 10,000 0000 100‐180‐000‐8110‐7412 ASCAP  MUSIC 400 400 400 400 400 400   NET OF REVENUES/APPROPRIATIONS ‐ Community Events (63,100) (59,500) (28,400) (45,600) (45,800) (46,400) VILLAGE CENTRE 100‐180‐000‐8110‐7408 VC ‐FISHING CLINIC 1,000 1,000 0 1,000 1,000 1,000 100‐180‐000‐8110‐7410 VC ‐CONCERTS 3,900 5,000 0000   NET OF REVENUES/APPROPRIATIONS ‐ Village Centre (4,900) (6,000) 0 (1,000) (1,000) (1,000) NET OF REVENUES/APPROPRIATIONS ‐ 180‐000 ‐ COMMUNITY LIFE (68,000) (65,500) (38,400) (176,600) (186,800) (187,400) Dept 190‐000 ‐ FINANCIAL SERVICES SALARIES & WAGES 100‐190‐000‐8000‐0000 SALARIES 234,500 240,200 226,000 201,800 255,000 267,000 100‐190‐000‐8001‐0000 OVERTIME 0 0 300 200 0 0 100‐190‐000‐8001‐2000 VACATION  PAYOUT 0 1,000 6,400 5,300 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (234,500) (241,200) (232,700) (207,300) (255,000) (267,000) FRINGE BENEFITS 100‐190‐000‐8010‐0000 FICA 16,800 17,300 17,300 15,300 20,000 20,000 100‐190‐000‐8011‐0000 PENSION ‐VMF 15,700 15,900 15,800 13,600 17,000 18,000 100‐190‐000‐8013‐0000 HEALTH  INSURANCE 62,400 66,200 50,500 33,000 69,000 65,000 100‐190‐000‐8014‐0000 DENTAL  INSURANCE 3,300 3,300 2,500 2,700 3,000 3,000 100‐190‐000‐8015‐0000 LIFE  INSURANCE 400 400 500 500 1,000 1,000 100‐190‐000‐8016‐0000 WORKER'S  COMP INSURANCE 300 300 300 400 300 300   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (98,900) (103,400) (86,900) (65,500) (110,300) (107,300) EMPLOYEE TRAINING/EXPENSE 100‐190‐000‐8070‐0000 TRAINING  & EDUCATION 300 300 0 100 1,000 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (300) (300) 0 (100) (1,000) (1,000) OTHER OPERATING 100‐190‐000‐8450‐0000 PENALTIES  & INTEREST 3 0 0 7 0 00000   NET OF REVENUES/APPROPRIATIONS ‐ Other Operating (300) (700) 0000 MATERIALS AND SUPPLIES 100‐190‐000‐8100‐0000 OFFICE  SUPPLIES 1,000 1,100 1,100 700 2,000 1,500 100‐190‐000‐8100‐0210 MEMBERSHIP/PUBLICATION S 600 700 600 1,100 1,000 1,000 100‐190‐000‐8110‐0200 SMALL  EQUIPMENT 0000 5 0 00 100‐190‐000‐8110‐1901 BUDGET  PREPARATION 200 200 0000   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (1,800) (2,000) (1,700) (1,800) (3,500) (2,500) CONTRACTUAL SERVICES 100‐190‐000‐8300‐1901 AUDIT/ACCTG.  SERV. 51,500 47,800 56,200 67,000 65,000 65,000 100‐190‐000‐8300‐1902 MANAGEMENT  SERVICES 0 0 16,600 74,300 0 0 100‐190‐000‐8300‐1920 BANK  CHARGES & FEES 8,500 5,700 1,400 (1,100) 5,000 5,000 100‐190‐000‐8315‐0000 OPEB  APPRAISAL 0 4,100 0 500 3,500 3,800   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (60,000) (57,600) (74,200) (140,700) (73,500) (73,800) UTILITIES 100‐190‐000‐8210‐0000 TELEPHONE  SERVICE 0 0 300 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Utilities 0 0 (300) 0 0 0 BOND ISSUE EXPENDITURES 100‐190‐000‐8800‐0000 BOND  EXPENSES 2,600 2,800 2,600 2,500 1,500 1,500   NET OF REVENUES/APPROPRIATIONS ‐ Bond Issue Expenditures (2,600) (2,800) (2,600) (2,500) (1,500) (1,500) NET OF REVENUES/APPROPRIATIONS ‐ 190‐000 ‐ FINANCIAL SERVICES (398,400) (408,000) (398,400) (417,900) (444,800) (453,100) Dept 195‐000 ‐ IT SALARIES & WAGES 100‐195‐000‐8000‐0000 SALARIES 207,000 200,300 191,100 229,000 203,000 212,000 100‐195‐000‐8001‐0000 OVERTIME 600 0 0 0 1,000 1,000 100‐195‐000‐8001‐2000 VACATION  PAYOUT 0 700 1,500 0 0 0 100‐195‐000‐8008‐0000 RETIREMENT/SEVERANCE 0 22,100 0000   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (207,600) (223,100) (192,600) (229,000) (204,000) (213,000) FRINGE BENEFITS 100‐195‐000‐8010‐0000 FICA 15,100 17,100 14,100 19,500 16,000 16,000 100‐195‐000‐8011‐0000 PENSION ‐VMF 13,700 13,500 13,100 15,200 13,000 14,000 100‐195‐000‐8013‐0000 HEALTH  INSURANCE 49,900 46,100 47,400 55,000 53,000 52,000 100‐195‐000‐8014‐0000 DENTAL  INSURANCE 2,700 2,300 2,000 2,300 2,000 2,000 100‐195‐000‐8015‐0000 LIFE  INSURANCE 800 700 700 800 400 500 100‐195‐000‐8016‐0000 WORKER'S  COMP INSURANCE 200 300 300 400 200 300   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (82,400) (80,000) (77,600) (93,200) (84,600) (84,800) EMPLOYEE TRAINING/EXPENSE 100‐195‐000‐8070‐0000 TRAINING  & EDUCATION 2,700 4,200 9,000 7,700 10,000 10,000 100‐195‐000‐8070‐0020 EDUCATION  REIMBURSEMENT 0000 5 0 0 5 0 0 100‐195‐000‐8080‐0000 TRAVEL  EXPENSES 0000 2,000 2,000   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (2,700) (4,200) (9,000) (7,700) (12,500) (12,500) MATERIALS AND SUPPLIES 100‐195‐000‐8100‐0000 OFFICE  SUPPLIES 300 200 500 100 1,000 1,000 100‐195‐000‐8100‐0150 CABLING  SUPPLIES 0 100 500 0 1,000 1,000 100‐195‐000‐8100‐0155 SECURITY  SUPPLIES 2,000 2,800 1,500 1,100 1,000 1,500 100‐195‐000‐8100‐0195 A/V  ‐ SUPPLIES 0000 5 0 0 5 0 0 100‐195‐000‐8100‐0210 MEMBERSHIP/PUBLICATION S 0000 5 0 0 5 0 0 100‐195‐000‐8110‐0000 DEPARTMENT  SUPPLIES 300 400 0 0 1,000 1,000 100‐195‐000‐8110‐0200 SMALL  EQUIPMENT 300 0 0 100 500 500 100‐195‐000‐8130‐0000 COMPUTER  SUPPLIES 35,900 37,400 41,800 29,800 43,500 48,400   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (38,800) (40,900) (44,300) (31,100) (49,000) (54,400) REPAIR/MAINTENANCE 100‐195‐000‐8160‐0195 RM ‐AV SYSTEM 0 1,600 2,800 8,200 5,000 5,000 100‐195‐000‐8160‐0200 RM  ‐ SECURITY SYSTEM 5,700 1,600 2,900 5,700 11,700 6,500 100‐195‐000‐8160‐8002 RM ‐CABLING 2,700 5,500 0 18,400 9,500 8,500 100‐195‐000‐8162‐8000 RM ‐COMPUTER HARDWARE 4,600 5,100 8,900 20,000 28,600 30,200 100‐195‐000‐8162‐9000 RM ‐TELEPHONE SYSTEM 3,300 0 0 0 2,000 2,000   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance (16,300) (13,800) (14,600) (52,300) (56,800) (52,200) PROPERTY & EQUIPMENT 100‐195‐000‐8190‐4000 SECURITY  SYSTEM 0 2,900 167,900 49,600 36,500 35,000 100‐195‐000‐8190‐5000 TELEPHONE  SYSTEM 125,600 3,400 0 8,700 1,500 1,500 100‐195‐000‐8190‐6000 FURNISHINGS 0000 2 0 0 2 0 0 100‐195‐000‐8190‐8000 COMPUTER  HARDWARE 174,800 84,200 342,100 133,500 289,800 243,300 100‐195‐000‐8190‐8095 A/V  SYSTEM 0 0 169,800 25,000 21,400 16,900 100‐195‐000‐8190‐8100 COMPUTER  SOFTWARE 400 5,300 5,800 208,800 284,500 133,800   NET OF REVENUES/APPROPRIATIONS ‐ Property & Equipment (300,800) (95,800) (685,600) (425,600) (633,900) (430,700) CONTRACTUAL SERVICES 100‐195‐000‐8160‐5000 MICROSOFT  ENTERPRISE AGREEMENT 62,100 62,100 46,600 86,800 55,400 72,200 100‐195‐000‐8213‐0002 WEBSITE  HOSTING SERVICE 25,000 19,600 27,600 29,500 34,100 34,900 100‐195‐000‐8213‐0004 WEBSITE DEVELOPMENT 6,600 4,100 4,600 4,500 7,200 7,500 100‐195‐000‐8301‐0000 IT  MAINT/SUPPORT 302,300 266,300 272,000 297,800 347,300 432,700 100‐195‐000‐8302‐0000 CONSULTING 70,900 25,500 19,200 137,500 221,600 131,000   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (466,900) (377,600) (370,000) (556,100) (665,600) (678,300) UTILITIES 100‐195‐000‐8210‐0000 TELEPHONE  SERVICE 46,500 33,500 20,000 19,900 46,500 45,800 100‐195‐000‐8211‐0000 EMERGENCY  NOTIFICATION SERVICE 100 00000 100‐195‐000‐8211‐0001 ALARM  MONITORING SERVICE 2,700 2,700 2,700 3,700 4,600 3,800 100‐195‐000‐8212‐0000 TELETYPE 3,100 3,100 3,300 3,600 3,900 3,900 100‐195‐000‐8212‐0001 CELLULAR  DATA SERVICE 23,000 27,100 24,900 27,500 28,600 28,600 100‐195‐000‐8212‐0003 CELLULAR  TELEPHONE SERVICE 8,900 8,600 7,600 7,900 11,900 52,800 100‐195‐000‐8212‐0004 INTERNET SERVICE 26,700 28,700 21,200 23,100 25,400 33,700 100‐195‐000‐8212‐0005 WAN  SERVICE 98,700 81,700 85,400 82,500 102,900 94,400 100‐195‐000‐8212‐0010 CABLE  TV SERVICE 2,900 3,400 4,700 4,500 6,600 7,800   NET OF REVENUES/APPROPRIATIONS ‐ Utilities (212,600) (188,800) (169,800) (172,700) (230,400) (270,800) LEASE/RENT EXPENSE 100‐195‐000‐8152‐6000 RENT ‐OFF.EQ. 31,600 31,200 28,800 32,900 34,800 42,000 100‐195‐000‐8152‐6005 RENT  ‐ DATACENTER 18,400 20,100 21,700 18,400 18,900 16,800   NET OF REVENUES/APPROPRIATIONS ‐ Lease/Rent Expense (50,000) (51,300) (50,500) (51,300) (53,700) (58,800) NET OF REVENUES/APPROPRIATIONS ‐ 195‐000 ‐ IT (1,378,100) (1,075,500) (1,614,000) (1,619,000) (1,990,500) (1,855,500) Dept 200‐000 ‐ POLICE DEPARTMENT SALARIES & WAGES 100‐200‐000‐8004‐0000 TEMPORARY  HELP P/T WAGES 0 39,400 37,300 52,100 47,000 47,000   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages 0 (39,400) (37,300) (52,100) (47,000) (47,000) FRINGE BENEFITS 100‐200‐000‐8010‐0000 FICA 0 3,000 2,800 4,000 4,000 4,000 100‐200‐000‐8013‐0000 HEALTH  INSURANCE 0 0 0 100 0 10,000 100‐200‐000‐8013‐0020 HEALTH  INSURANCE RETIREE 100 00000 100‐200‐000‐8016‐0000 WORKER'S  COMP INSURANCE 99,200 99,200 118,000 144,200 119,000 138,000 100‐200‐000‐8020‐0000 VEBA 2,200 1,600 1,700 1,800 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (101,500) (103,800) (122,500) (150,100) (123,000) (152,000) EMPLOYEE TRAINING/EXPENSE 100‐200‐000‐8070‐0000 TRAINING  & EDUCATION 71,500 45,800 41,800 46,900 62,000 62,000 100‐200‐000‐8070‐0020 EDUCATION  REIMBURSEMENT 5,700 10,000 1,500 1,500 1,500 1,500 100‐200‐000‐8075‐0000 RECRUITMENT  & PERSONNEL 4,600 2,200 2,300 2,400 2,000 2,000 100‐200‐000‐8076‐0000 EMPLOYEE  EXAMS/EVALUATIONS 11,500 9,200 7,700 5,900 2,500 5,000 100‐200‐000‐8080‐0000 TRAVEL  EXPENSES 300 600 300 300 400 400 100‐200‐000‐8090‐0000 UNIFORMS/PROTECTIVE  EQUIPMENT 39,400 45,900 40,600 37,300 42,000 42,000 100‐200‐000‐8090‐0005 ARMORED  VESTS 7,800 16,500 9,200 9,900 13,200 13,200   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (140,800) (130,200) (103,400) (104,200) (123,600) (126,100) MATERIALS AND SUPPLIES 100‐200‐000‐8100‐0000 OFFICE  SUPPLIES 2,800 3,500 3,200 2,200 3,000 3,000 100‐200‐000‐8100‐0010 POSTAGE/SHIPPING 2,900 3,600 3,200 3,500 3,000 3,000 100‐200‐000‐8100‐0025 PRINTING 4,100 1,500 1,600 2,100 2,500 2,500 100‐200‐000‐8100‐0170 CHARGE  CARD FEES 400 0 100 0 500 200 100‐200‐000‐8110‐0000 DEPARTMENT  SUPPLIES 4,800 6,800 9,300 7,700 8,000 8,000 100‐200‐000‐8110‐0001 TOWING  & STORAGE 1,000 0 0 0 100 100 100‐200‐000‐8110‐0200 SMALL  EQUIPMENT 14,700 1,200 3,900 4,000 4,000 4,000 100‐200‐000‐8110‐2001 INVESTIGATIVE  EXPENSES 5,500 5,000 4,000 4,900 18,500 44,000 100‐200‐000‐8150‐0000 ACCREDITATION  EXPENSES 600 600 1,400 600 600 2,000 100‐200‐000‐8170‐4000 GAS  & DIESEL FUEL 73,100 71,800 55,500 89,900 110,000 125,000 100‐200‐000‐8170‐4020 SUPPLIES ‐VEHICLES 2,200 2,200 1,800 2,100 2,500 2,500   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (112,100) (96,200) (84,000) (117,000) (152,700) (194,300) REPAIR/MAINTENANCE 100‐200‐000‐8162‐3000 R&M  ‐ EQUIPMENT 1,300 2,800 3,400 2,100 2,000 2,000 100‐200‐000‐8162‐4000 RM ‐VEHICLES 49,700 56,200 62,100 32,400 50,000 50,000 100‐200‐000‐8162‐4100 RM ‐RADIO EQUIP. 900 700 1,400 1,400 2,000 2,000   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance (51,900) (59,700) (66,900) (35,900) (54,000) (54,000) PROPERTY & EQUIPMENT 100‐200‐000‐8188‐4000 VEHICLE  PURCHASES 187,500 27,500 132,600 197,700 252,000 252,000 100‐200‐000‐8188‐4100 RADIO  HARDWARE 3,300 2,100 1,100 2,000 2,000 2,000 100‐200‐000‐8190‐6000 FURNISHINGS 300 1,200 1,000 5,500 1,000 1,000 100‐200‐000‐8190‐6400 PD  FIXED ASSETS 2,800 6,300 7,700 11,900 12,000 12,000 100‐200‐000‐8190‐9000 REV  CAPITAL FUND PAYMENT 26,000 57,000 60,000 60,000 60,000 60,000   NET OF REVENUES/APPROPRIATIONS ‐ Property & Equipment (219,900) (94,100) (202,400) (277,100) (327,000) (327,000) CONTRACTUAL SERVICES 100‐200‐000‐8160‐4200 EMS  800 MHZ RADIO 28,100 24,600 26,400 26,700 43,000 30,000 100‐200‐000‐8304‐0000 CROSSING  GUARD CONTRACT 87,800 44,100 0000   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (115,900) (68,700) (26,400) (26,700) (43,000) (30,000) UTILITIES 100‐200‐000‐8200‐0010 LIGHT/POWER 3,500 4,100 3,200 2,400 3,000 3,000 100‐200‐000‐8200‐0020 HEAT  (GAS & OIL) 0 0 600 1,000 500 500   NET OF REVENUES/APPROPRIATIONS ‐ Utilities (3,500) (4,100) (3,800) (3,400) (3,500) (3,500) TRANSFERS OUT 100‐200‐000‐8901‐0500 TRANSFER  TO DEBT SERVICE 14,000 14,000 14,000 14,000 14,000 0   NET OF REVENUES/APPROPRIATIONS ‐ Transfers Out (14,000) (14,000) (14,000) (14,000) (14,000) 0 NET OF REVENUES/APPROPRIATIONS ‐ 200‐000 ‐ POLICE DEPARTMENT (759,600) (610,200) (660,700) (780,500) (887,800) (933,900) Dept 200‐200 ‐ POLICE UNION SALARIES & WAGES 100‐200‐200‐8000‐0000 SALARIES 3,109,100 3,290,400 3,506,200 3,630,100 3,997,000 4,125,000 100‐200‐200‐8001‐0000 OVERTIME 109,300 99,800 122,200 95,100 112,000 140,000 100‐200‐200‐8001‐2000 VACATION  PAYOUT 22,000 14,900 26,400 3,100 7,000 7,000 100‐200‐200‐8001‐2001 HOLIDAY  PAYOUT 15,000 8,800 7,000 7,200 12,000 11,000 100‐200‐200‐8001‐2002 COMP ‐TIME PAYOUT 209,300 136,100 169,100 110,100 112,000 135,000 100‐200‐200‐8008‐0000 RETIREMENT/SEVERANCE 111,100 59,000 53,600 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (3,575,800) (3,609,000) (3,884,500) (3,845,600) (4,240,000) (4,418,000) FRINGE BENEFITS 100‐200‐200‐8010‐0000 FICA 261,100 262,800 287,000 286,400 323,000 337,000 100‐200‐200‐8011‐0000 PENSION ‐VMF 384,400 383,600 444,100 454,900 511,000 581,000 100‐200‐200‐8012‐0000 PENSION ‐EE (VMF PAID) 166,000 134,400 123,500 120,900 119,000 125,000 100‐200‐200‐8013‐0000 HEALTH  INSURANCE 578,600 655,300 670,200 715,500 841,000 717,000 100‐200‐200‐8014‐0000 DENTAL  INSURANCE 35,100 40,800 37,200 38,300 42,000 41,000 100‐200‐200‐8015‐0000 LIFE  INSURANCE 4,300 3,800 4,000 4,600 5,000 6,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (1,429,500) (1,480,700) (1,566,000) (1,620,600) (1,841,000) (1,807,000) NET OF REVENUES/APPROPRIATIONS ‐ 200‐200 ‐ POLICE UNION (5,005,300) (5,089,700) (5,450,500) (5,466,200) (6,081,000) (6,225,000) Dept 200‐202 ‐ POLICE CLERKS SALARIES & WAGES 100‐200‐202‐8000‐0000 SALARIES 510,100 461,700 490,500 512,800 540,000 565,000 100‐200‐202‐8001‐0000 OVERTIME 3,100 23,800 13,600 7,000 4,000 6,000 100‐200‐202‐8001‐2000 VACATION  PAYOUT 600 2,900 1,300 1,500 0 0 100‐200‐202‐8001‐2002 COMP ‐TIME PAYOUT 15,700 6,900 3,900 2,200 0 0 100‐200‐202‐8008‐0000 RETIREMENT/SEVERANCE 300 21,500 0 (400) 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (529,800) (516,800) (509,300) (523,100) (544,000) (571,000) FRINGE BENEFITS 100‐200‐202‐8010‐0000 FICA 38,400 38,800 36,500 38,100 42,000 44,000 100‐200‐202‐8011‐0000 PENSION ‐VMF 35,300 32,900 34,000 35,000 35,000 39,000 100‐200‐202‐8013‐0000 HEALTH  INSURANCE 164,000 144,200 150,900 173,600 225,000 203,000 100‐200‐202‐8014‐0000 DENTAL  INSURANCE 8,700 7,200 6,500 7,300 9,000 8,000 100‐200‐202‐8015‐0000 LIFE  INSURANCE 1,500 1,000 900 1,000 2,000 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (247,900) (224,100) (228,800) (255,000) (313,000) (295,000) NET OF REVENUES/APPROPRIATIONS ‐ 200‐202 ‐ POLICE CLERKS (777,700) (740,900) (738,100) (778,100) (857,000) (866,000) Dept 200‐203 ‐ POLICE AIDES SALARIES & WAGES 100‐200‐203‐8001‐0000 OVERTIME 100 0 100 0 0 0 100‐200‐203‐8002‐0000 PART  TIME WAGES 138,300 153,300 163,700 124,400 192,000 258,000   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (138,400) (153,300) (163,800) (124,400) (192,000) (258,000) FRINGE BENEFITS 100‐200‐203‐8010‐0000 FICA 10,600 11,700 12,400 9,400 15,000 20,000 100‐200‐203‐8011‐0000 PENSION ‐V M F 1 0 0 2 0 00000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (10,700) (11,900) (12,400) (9,400) (15,000) (20,000) NET OF REVENUES/APPROPRIATIONS ‐ 200‐203 ‐ POLICE AIDES (149,100) (165,200) (176,200) (133,800) (207,000) (278,000) Dept 200‐205 ‐ POLICE COMMAND SALARIES & WAGES 100‐200‐205‐8000‐0000 SALARIES 1,272,600 1,391,000 1,495,700 1,517,100 1,680,000 1,750,000 100‐200‐205‐8001‐2000 VACATION  PAYOUT 37,400 12,800 35,200 26,100 22,000 19,000 100‐200‐205‐8001‐2001 HOLIDAY  PAYOUT 34,000 34,400 32,100 34,700 44,000 49,000 100‐200‐205‐8008‐0000 RETIREMENT/SEVERANCE 48,400 0 47,300 55,900 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (1,392,400) (1,438,200) (1,610,300) (1,633,800) (1,746,000) (1,818,000) FRINGE BENEFITS 100‐200‐205‐8010‐0000 FICA 101,000 102,000 117,500 121,300 133,000 139,000 100‐200‐205‐8011‐0000 PENSION ‐VMF 149,700 155,300 183,300 186,100 212,000 241,000 100‐200‐205‐8012‐0000 PENSION ‐EE (VMF PAID) 84,000 87,500 95,800 87,200 87,000 96,000 100‐200‐205‐8013‐0000 HEALTH  INSURANCE 172,000 219,000 219,700 198,700 219,000 232,000 100‐200‐205‐8014‐0000 DENTAL  INSURANCE 13,000 13,400 14,000 14,000 15,000 15,000 100‐200‐205‐8015‐0000 LIFE  INSURANCE 2,600 3,000 3,700 3,300 4,000 4,000 100‐200‐205‐8021‐0000 NATIONWIDE  ‐ VMF 5,400 9,000 9,000 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (527,700) (589,200) (643,000) (610,600) (670,000) (727,000) NET OF REVENUES/APPROPRIATIONS ‐ 200‐205 ‐ POLICE COMMAND (1,920,100) (2,027,400) (2,253,300) (2,244,400) (2,416,000) (2,545,000) Dept 200‐206 ‐ POLICE BUSINESS OFFOCE SALARIES & WAGES 100‐200‐206‐8000‐0000 SALARIES 206,700 206,700 211,600 214,400 218,000 224,000 100‐200‐206‐8001‐0000 OVERTIME 0 300 400 0 0 0 100‐200‐206‐8001‐2000 VACATION  PAYOUT 2,400 2,200 1,100 1,200 1,000 1,000 100‐200‐206‐8001‐2002 COMP ‐TIME PAYOUT 00 6 0 0000 100‐200‐206‐8008‐0000 RETIREMENT/SEVERANCE 0 27,200 0000   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (209,100) (236,400) (213,700) (215,600) (219,000) (225,000) FRINGE BENEFITS 100‐200‐206‐8010‐0000 FICA 15,500 17,700 15,900 16,200 17,000 17,000 100‐200‐206‐8011‐0000 PENSION ‐VMF 13,900 13,700 14,200 14,500 14,000 15,000 100‐200‐206‐8013‐0000 HEALTH  INSURANCE 36,500 52,500 42,600 48,500 50,000 49,000 100‐200‐206‐8014‐0000 DENTAL  INSURANCE 1,900 2,600 2,700 2,700 3,000 3,000 100‐200‐206‐8015‐0000 LIFE  INSURANCE 700 500 400 400 500 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (68,500) (87,000) (75,800) (82,300) (84,500) (85,000) NET OF REVENUES/APPROPRIATIONS ‐ 200‐206 ‐ POLICE BUSINESS OFFOCE (277,600) (323,400) (289,500) (297,900) (303,500) (310,000) Dept 210‐000 ‐ EMS SALARIES & WAGES 100‐210‐000‐8000‐0000 SALARIES 1,550,700 1,558,300 1,447,400 0 0 0 100‐210‐000‐8001‐0000 OVERTIME 175,300 326,300 468,100 0 0 0 100‐210‐000‐8001‐2000 VACATION  PAYOUT 13,200 7,800 42,500 0 0 0 100‐210‐000‐8001‐2001 HOLIDAY  PAYOUT 1,400 00000 100‐210‐000‐8002‐0000 PART  TIME WAGES 839,700 801,800 720,400 1,500 0 0 100‐210‐000‐8008‐0000 RETIREMENT/SEVERANCE 0 0 52,200 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (2,580,300) (2,694,200) (2,730,600) (1,500) 0 0 FRINGE BENEFITS 100‐210‐000‐8010‐0000 FICA 189,800 201,600 219,100 100 0 0 100‐210‐000‐8011‐0000 PENSION ‐VMF 250,800 268,300 307,200 0 0 0 100‐210‐000‐8012‐0000 PENSION ‐EE (VMF PAID) 5,200 3,800 0000 100‐210‐000‐8013‐0000 HEALTH  INSURANCE 367,900 397,100 426,900 0 0 0 100‐210‐000‐8014‐0000 DENTAL  INSURANCE 19,400 19,600 18,800 0 0 0 100‐210‐000‐8015‐0000 LIFE  INSURANCE 3,100 3,400 2,700 0 0 0 100‐210‐000‐8016‐0000 WORKER'S  COMP INSURANCE 55,600 60,300 80,400 0 0 0 100‐210‐000‐8021‐0000 NATIONWIDE  ‐ VMF 1,800 00000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (893,600) (954,100) (1,055,100) (100) 0 0 EMPLOYEE TRAINING/EXPENSE 100‐210‐000‐8070‐0003 TRAINING ‐EMS 5,300 10,300 6,200 0 0 0 100‐210‐000‐8075‐0000 RECRUITMENT  & PERSONNEL 0 4,200 20,700 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (5,300) (14,500) (26,900) 0 0 0 MATERIALS AND SUPPLIES 100‐210‐000‐8110‐2201 TECH  SUPPLIES & EXPENSES 10,200 7,000 35,000 0 0 0 100‐210‐000‐8110‐2202 AMBULANCE  SUPPLIES 55,600 61,300 95,300 0 0 0 100‐210‐000‐8170‐4000 GAS  & DIESEL FUEL 17,600 18,700 13,100 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (83,400) (87,000) (143,400) 0 0 0 REPAIR/MAINTENANCE 100‐210‐000‐8162‐4000 RM ‐VEHICLES 12,800 47,800 29,400 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance (12,800) (47,800) (29,400) 0 0 0 PROPERTY & EQUIPMENT 100‐210‐000‐8190‐9000 REV  CAPITAL FUND PAYMENT 123,000 138,000 127,000 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Property & Equipment (123,000) (138,000) (127,000) 0 0 0 CONTRACTUAL SERVICES 100‐210‐000‐8110‐2204 AMBULANCE ADMIN EXP 80,900 89,500 79,200 0 0 0 100‐210‐000‐8160‐4200 EMS  800 MHZ RADIO 11,200 9,100 10,900 0 0 0 100‐210‐000‐8300‐1902 MANAGEMENT  SERVICES 0 0 32,800 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (92,100) (98,600) (122,900) 0 0 0 TRANSFERS OUT 100‐210‐000‐8901‐0500 TRANSFER  TO DEBT SERVICE 10,500 10,500 10,500 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Transfers Out (10,500) (10,500) (10,500) 0 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 210‐000 ‐ EMS (3,801,000) (4,044,700) (4,245,800) (1,600) 0 0 Dept 220‐000 ‐ FIRE DEPARTMENT SALARIES & WAGES 100‐220‐000‐8000‐0000 SALARIES 0 0 0 3,000 0 0 100‐220‐000‐8001‐0000 OVERTIME 0 0 0 2,000 0 0 100‐220‐000‐8002‐0000 PART  TIME WAGES 0 0 0 91,700 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages 0 0 0 (96,700) 0 0 FRINGE BENEFITS 100‐220‐000‐8010‐0000 FICA 0 0 0 7,400 0 0 100‐220‐000‐8011‐0000 PENSION ‐VMF 0 0 0 300 0 0 100‐220‐000‐8013‐0000 HEALTH  INSURANCE 0 0 0 32,400 0 0 100‐220‐000‐8014‐0000 DENTAL  INSURANCE 0 0 0 200 0 0 100‐220‐000‐8016‐0000 WORKER'S  COMP INSURANCE 6,500 6,800 9,100 93,500 81,000 96,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (6,500) (6,800) (9,100) (133,800) (81,000) (96,000) EMPLOYEE TRAINING/EXPENSE 100‐220‐000‐8070‐0000 TRAINING  & EDUCATION 100 0 0 8,200 15,000 30,000 100‐220‐000‐8070‐0002 TRAINING ‐ADMIN 800 200 1,200 6,600 5,000 10,000 100‐220‐000‐8070‐0003 TRAINING ‐EMS 200 1,000 0 31,800 15,000 20,000 100‐220‐000‐8070‐0004 TRAINING‐FIRE 5,900 3,400 4,900 30,000 15,000 20,000 100‐220‐000‐8070‐0006 TRAINING ‐PREV 0000 5,000 5,000 100‐220‐000‐8070‐0020 EDUCATION  REIMBURSEMENT 2,700 1,800 1,100 6,900 25,000 26,500 100‐220‐000‐8075‐0000 RECRUITMENT  & PERSONNEL 3,200 2,600 6,500 2,200 25,000 15,000 100‐220‐000‐8076‐0000 EMPLOYEE  EXAMS/EVALUATIONS 9,600 1,400 15,900 21,000 15,000 20,000 100‐220‐000‐8080‐0000 TRAVEL  EXPENSES 0 0 100 0 2,500 5,000 100‐220‐000‐8090‐0000 UNIFORMS/PROTECTIVE  EQUIPMENT 21,700 62,600 111,000 331,200 30,000 50,000 100‐220‐000‐8100‐0200 DUES  & SUBSCRIPTIONS 2,400 2,500 2,200 2,800 35,000 15,000   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (46,600) (75,500) (142,900) (440,700) (187,500) (216,500) MATERIALS AND SUPPLIES 100‐220‐000‐8100‐0000 OFFICE  SUPPLIES 1,100 1,000 1,400 2,800 2,500 2,500 100‐220‐000‐8100‐0010 POSTAGE/SHIPPING 1,400 900 1,300 800 1,200 1,200 100‐220‐000‐8110‐0000 DEPARTMENT  SUPPLIES 1,800 1,500 3,000 4,600 5,000 5,000 100‐220‐000‐8110‐2201 TECH  SUPPLIES & EXPENSES 15,400 18,100 25,700 70,600 50,000 50,000 100‐220‐000‐8110‐2202 AMBULANCE  SUPPLIES 0 0 0 112,200 60,000 120,000 100‐220‐000‐8110‐2203 FIRE  PREVENTION 1,400 1,200 1,100 4,000 2,500 5,000 100‐220‐000‐8110‐2205 HAZARD  MATERIAL 0 0 500 0 500 1,000 100‐220‐000‐8170‐2000 SUPPLIES ‐BUILDING 8,500 7,500 8,200 12,500 10,000 15,000 100‐220‐000‐8170‐4000 GAS  & DIESEL FUEL 31,300 24,600 21,700 69,700 45,000 80,000   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (60,900) (54,800) (62,900) (277,200) (176,700) (279,700) REPAIR/MAINTENANCE 100‐220‐000‐8160‐4100 MCONT ‐RADIOS 2,900 400 400 0 0 0 100‐220‐000‐8162‐2000 RM ‐BUILDING & GROUNDS 29,100 49,300 34,400 54,600 30,000 50,000 100‐220‐000‐8162‐4000 RM ‐VEHICLES 67,500 132,600 102,200 158,400 150,000 200,000   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance (99,500) (182,300) (137,000) (213,000) (180,000) (250,000) PROPERTY & EQUIPMENT 100‐220‐000‐8188‐4000 VEHICLE  PURCHASES 0 4,500 1,391,500 4,500 0 0 100‐220‐000‐8188‐4100 RADIO  HARDWARE 500 700 1,100 5,700 1,000 10,000 100‐220‐000‐8190‐6000 FURNISHINGS 500 0 500 2,900 500 2,500 100‐220‐000‐8190‐9000 REV  CAPITAL FUND PAYMENT 115,300 260,000 330,000 478,000 78,000 110,000   NET OF REVENUES/APPROPRIATIONS ‐ Property & Equipment (116,300) (265,200) (1,723,100) (491,100) (79,500) (122,500) CONTRACTUAL SERVICES 100‐220‐000‐8110‐2204 AMBULANCE ADMIN EXP 0 0 0 97,800 92,000 150,000 100‐220‐000‐8160‐4200 EMS  800 MHZ RADIO 5,200 6,500 7,600 23,800 0 30,500 100‐220‐000‐8300‐1902 MANAGEMENT  SERVICES 0 0 3,600 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (5,200) (6,500) (11,200) (121,600) (92,000) (180,500) UTILITIES 100‐220‐000‐8200‐0010 LIGHT/POWER 60,700 66,400 58,600 70,100 65,000 65,000 100‐220‐000‐8200‐0020 HEAT  (GAS & OIL) 36,600 30,600 21,300 27,800 33,000 40,000 100‐220‐000‐8200‐0030 WATER/SEWER  VMF 5,600 5,500 4,900 5,800 6,000 5,500   NET OF REVENUES/APPROPRIATIONS ‐ Utilities (102,900) (102,500) (84,800) (103,700) (104,000) (110,500) TRANSFERS OUT 100‐220‐000‐8901‐0500 TRANSFER  TO DEBT SERVICE 3,500 3,500 3,500 14,000 4,000 0   NET OF REVENUES/APPROPRIATIONS ‐ Transfers Out (3,500) (3,500) (3,500) (14,000) (4,000) 0 NET OF REVENUES/APPROPRIATIONS ‐ 220‐000 ‐ FIRE DEPARTMENT (441,400) (697,100) (2,174,500) (1,891,800) (904,700) (1,255,700) Dept 220‐221 ‐ PART‐TIME FIRE SALARIES & WAGES 100‐220‐221‐8000‐0000 SALARIES 0 0 0 7,200 0 0 100‐220‐221‐8001‐0000 OVERTIME 1,100 5,800 7,100 56,000 70,000 100,000 100‐220‐221‐8001‐2000 VACATION  PAYOUT 100 0 500 400 0 0 100‐220‐221‐8002‐0000 PART  TIME WAGES 81,400 143,600 116,100 915,000 930,000 1,107,000   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (82,600) (149,400) (123,700) (978,600) (1,000,000) (1,207,000) FRINGE BENEFITS 100‐220‐221‐8010‐0000 FICA 6,900 11,400 8,900 74,400 77,000 92,000 100‐220‐221‐8011‐0000 PENSION ‐VMF 7,000 10,400 9,100 46,700 61,000 84,000 100‐220‐221‐8013‐0000 HEALTH  INSURANCE 0 0 100 0 0 0 100‐220‐221‐8015‐0000 LIFE  INSURANCE 100 100 100 600 1,000 2,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (14,000) (21,900) (18,200) (121,700) (139,000) (178,000) NET OF REVENUES/APPROPRIATIONS ‐ 220‐221 ‐ PART‐TIME FIRE (96,600) (171,300) (141,900) (1,100,300) (1,139,000) (1,385,000) Dept 220‐222 ‐ FIRE UNION SALARIES & WAGES 100‐220‐222‐8000‐0000 SALARIES 96,800 130,100 304,200 1,518,900 1,561,000 1,650,000 100‐220‐222‐8001‐0000 OVERTIME 19,000 35,900 62,600 619,600 350,000 413,000 100‐220‐222‐8001‐2000 VACATION  PAYOUT 600 0 2,400 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (116,400) (166,000) (369,200) (2,138,500) (1,911,000) (2,063,000) FRINGE BENEFITS 100‐220‐222‐8010‐0000 FICA 9,400 12,900 17,800 158,500 146,000 158,000 100‐220‐222‐8011‐0000 PENSION ‐VMF 14,300 17,300 28,300 254,800 233,000 274,000 100‐220‐222‐8013‐0000 HEALTH  INSURANCE 35,800 32,700 38,100 380,600 384,000 341,000 100‐220‐222‐8014‐0000 DENTAL  INSURANCE 1,700 1,400 1,500 15,800 15,000 18,000 100‐220‐222‐8015‐0000 LIFE  INSURANCE 100 100 100 1,600 2,000 2,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (61,300) (64,400) (85,800) (811,300) (780,000) (793,000) NET OF REVENUES/APPROPRIATIONS ‐ 220‐222 ‐ FIRE UNION (177,700) (230,400) (455,000) (2,949,800) (2,691,000) (2,856,000) Dept 220‐225 ‐ FIRE COMMAND SALARIES & WAGES 100‐220‐225‐8000‐0000 SALARIES 73,700 72,300 224,400 684,800 856,000 888,000 100‐220‐225‐8001‐2000 VACATION  PAYOUT 1,300 800 5,400 10,700 0 0 100‐220‐225‐8008‐0000 RETIREMENT/SEVERANCE 0 0 3,300 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (75,000) (73,100) (233,100) (695,500) (856,000) (888,000) FRINGE BENEFITS 100‐220‐225‐8010‐0000 FICA 5,600 5,700 9,500 56,700 65,000 68,000 100‐220‐225‐8011‐0000 PENSION ‐VMF 8,200 8,300 14,300 88,800 104,000 118,000 100‐220‐225‐8012‐0000 PENSION ‐EE (VMF PAID) 1,700 1,300 0000 100‐220‐225‐8013‐0000 HEALTH  INSURANCE 1,900 11,300 8,000 92,500 137,000 135,000 100‐220‐225‐8014‐0000 DENTAL  INSURANCE 400 900 500 4,900 6,000 6,000 100‐220‐225‐8015‐0000 LIFE  INSURANCE 200 300 300 1,700 3,000 3,000 100‐220‐225‐8021‐0000 NATIONWIDE  ‐ VMF 1,800 00000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (19,800) (27,800) (32,600) (244,600) (315,000) (330,000) NET OF REVENUES/APPROPRIATIONS ‐ 220‐225 ‐ FIRE COMMAND (94,800) (100,900) (265,700) (940,100) (1,171,000) (1,218,000) Dept 220‐230 ‐ FIRE BUSINESS OFFICE SALARIES & WAGES 100‐220‐230‐8000‐0000 SALARIES 5,800 6,000 8,600 53,900 56,000 58,000 100‐220‐230‐8001‐2000 VACATION  PAYOUT 00 9 0 0000 100‐220‐230‐8002‐0000 PART  TIME WAGES 800 700 200 0 0 0 100‐220‐230‐8008‐0000 RETIREMENT/SEVERANCE 0 0 2,500 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (6,600) (6,700) (12,200) (53,900) (56,000) (58,000) FRINGE BENEFITS 100‐220‐230‐8010‐0000 FICA 500 500 800 4,000 4,000 4,000 100‐220‐230‐8011‐0000 PENSION ‐VMF 400 400 500 3,600 4,000 4,000 100‐220‐230‐8013‐0000 HEALTH  INSURANCE 2,100 2,300 1,300 9,600 10,000 10,000 100‐220‐230‐8014‐0000 DENTAL  INSURANCE 100 100 100 400 400 400 100‐220‐230‐8015‐0000 LIFE  INSURANCE 0000 1 0 0 1 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (3,100) (3,300) (2,700) (17,600) (18,500) (18,500) NET OF REVENUES/APPROPRIATIONS ‐ 220‐230 ‐ FIRE BUSINESS OFFICE (9,700) (10,000) (14,900) (71,500) (74,500) (76,500) Dept 230‐000 ‐ PUBLIC FIRE PROTECTION OTHER OPERATING 100‐230‐000‐8430‐0000 PUBLIC  FIRE PROTECTION (PAID TO WU) 1,573,900 1,573,900 1,573,900 1,573,900 1,574,000 1,574,000   NET OF REVENUES/APPROPRIATIONS ‐ Other Operating (1,573,900) (1,573,900) (1,573,900) (1,573,900) (1,574,000) (1,574,000) NET OF REVENUES/APPROPRIATIONS ‐ 230‐000 ‐ PUBLIC FIRE PROTECTION (1,573,900) (1,573,900) (1,573,900) (1,573,900) (1,574,000) (1,574,000) Dept 260‐000 ‐ WEED CONTROL SALARIES & WAGES 100‐260‐000‐8000‐0000 SALARIES 17,000 27,700 26,000 25,500 25,000 26,000 100‐260‐000‐8008‐0000 RETIREMENT/SEVERANCE 0 1,500 0000   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (17,000) (29,200) (26,000) (25,500) (25,000) (26,000) FRINGE BENEFITS 100‐260‐000‐8010‐0000 FICA 1,200 2,200 1,900 1,900 2,000 2,000 100‐260‐000‐8011‐0000 PENSION ‐VMF 1,100 1,800 1,800 1,700 2,000 2,000 100‐260‐000‐8013‐0000 HEALTH  INSURANCE 2,900 6,500 7,100 7,000 12,000 4,000 100‐260‐000‐8014‐0000 DENTAL  INSURANCE 200 300 300 300 500 200 100‐260‐000‐8015‐0000 LIFE  INSURANCE 100 100 100 100 100 100 100‐260‐000‐8016‐0000 WORKER'S  COMP INSURANCE 700 1,000 1,000 1,000 1,000 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (6,200) (11,900) (12,200) (12,000) (17,600) (9,300) MATERIALS AND SUPPLIES 100‐260‐000‐8100‐0000 OFFICE  SUPPLIES 0 0 0 200 0 0 100‐260‐000‐8100‐0220 NOTICES  & PUBLICATIONS 0000 1 0 0 1 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies 0 0 0 (200) (100) (100) CONTRACTUAL SERVICES 100‐260‐000‐8300‐0000 CONTRACTS 3,700 3,800 1,900 2,000 3,000 2,900   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (3,700) (3,800) (1,900) (2,000) (3,000) (2,900) NET OF REVENUES/APPROPRIATIONS ‐ 260‐000 ‐ WEED CONTROL (26,900) (44,900) (40,100) (39,700) (45,700) (38,300) Dept 280‐000 ‐ EMERGENCY GOVERNMENT MATERIALS AND SUPPLIES 100‐280‐000‐8110‐0000 DEPARTMENT  SUPPLIES 0 600 600 600 700 700   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies 0 (600) (600) (600) (700) (700) REPAIR/MAINTENANCE 100‐280‐000‐8162‐3000 R&M  ‐ EQUIPMENT 0000 8 0 0 8 0 0 100‐280‐000‐8162‐4300 RM ‐SIRENS 11,800 0 0 1,000 2,000 32,700   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance (11,800) 0 0 (1,000) (2,800) (33,500) UTILITIES 100‐280‐000‐8200‐2801 RECURRING  CHARGES 0 0 3,500 400 7,600 7,600   NET OF REVENUES/APPROPRIATIONS ‐ Utilities 0 0 (3,500) (400) (7,600) (7,600) NET OF REVENUES/APPROPRIATIONS ‐ 280‐000 ‐ EMERGENCY GOVERNMENT (11,800) (600) (4,100) (2,000) (11,100) (41,800) Dept 290‐000 ‐ PUBLIC SAFETY COMMISSION EMPLOYEE TRAINING/EXPENSE 100‐290‐000‐8075‐0000 RECRUITMENT  & PERSONNEL 300 100 100 300 500 500   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (300) (100) (100) (300) (500) (500) MATERIALS AND SUPPLIES 100‐290‐000‐8110‐2901 POLICE  & FIRE COMMISSION 0 0 0 200 0 0 100‐290‐000‐8110‐2902 PRISONER  BOARD 11,300 12,200 200 1,500 11,000 11,000   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (11,300) (12,200) (200) (1,700) (11,000) (11,000) CONTRACTUAL SERVICES 100‐290‐000‐8300‐2901 HAWS  CONTRACT 9,600 9,600 9,600 9,600 9,600 9,600   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (9,600) (9,600) (9,600) (9,600) (9,600) (9,600) NET OF REVENUES/APPROPRIATIONS ‐ 290‐000 ‐ PUBLIC SAFETY COMMISSION (21,200) (21,900) (9,900) (11,600) (21,100) (21,100) Dept 400‐000 ‐ STREET MAINTENANCE SALARIES & WAGES 100‐400‐000‐8000‐0000 SALARIES 923,100 895,300 956,500 991,900 1,015,000 998,000 100‐400‐000‐8001‐0000 OVERTIME 60,800 61,700 39,500 48,600 60,000 53,000 100‐400‐000‐8001‐2000 VACATION  PAYOUT 3,500 800 1,900 2,400 0 0 100‐400‐000‐8001‐2002 COMP ‐TIME PAYOUT 2,200 4,500 4,400 5,400 0 0 100‐400‐000‐8004‐0000 TEMPORARY  HELP P/T WAGES 20,700 11,100 14,800 8,800 17,000 21,000 100‐400‐000‐8008‐0000 RETIREMENT/SEVERANCE 40,000 52,900 10,800 500 23,000 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (1,050,300) (1,026,300) (1,027,900) (1,057,600) (1,115,000) (1,072,000) FRINGE BENEFITS 100‐400‐000‐8010‐0000 FICA 78,400 76,800 75,300 78,400 85,000 82,000 100‐400‐000‐8011‐0000 PENSION ‐VMF 68,800 63,300 67,500 69,500 71,000 71,000 100‐400‐000‐8013‐0000 HEALTH  INSURANCE 234,100 201,800 231,100 238,900 238,000 275,000 100‐400‐000‐8014‐0000 DENTAL  INSURANCE 12,100 8,700 9,300 9,700 9,000 11,000 100‐400‐000‐8015‐0000 LIFE  INSURANCE 3,300 3,100 2,500 2,500 3,000 3,000 100‐400‐000‐8016‐0000 WORKER'S  COMP INSURANCE 27,600 30,800 35,700 38,800 34,000 36,000 100‐400‐000‐8030‐0000 WAGE/BENEFIT  TRANSFERS (8,000) (7,600) (9,700) (7,100) (8,000) (8,000) 100‐400‐000‐8030‐0740 WAGE/BENE  STORM WATER UT (226,700) (276,200) (376,000) (332,100) (271,000) (294,000)   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (189,600) (100,700) (35,700) (98,600) (161,000) (176,000) EMPLOYEE TRAINING/EXPENSE 100‐400‐000‐8070‐0000 TRAINING  & EDUCATION 1,800 1,400 300 1,600 500 1,500 100‐400‐000‐8070‐0020 EDUCATION  REIMBURSEMENT 00000 4,000 100‐400‐000‐8090‐0000 UNIFORMS/PROTECTIVE  EQUIPMENT 18,400 18,300 22,100 19,700 20,000 21,500   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (20,200) (19,700) (22,400) (21,300) (20,500) (27,000) OTHER OPERATING 100‐400‐000‐8209‐0000 DIGGERS  HOT LINE 9,000 11,500 12,000 12,700 12,000 12,000   NET OF REVENUES/APPROPRIATIONS ‐ Other Operating (9,000) (11,500) (12,000) (12,700) (12,000) (12,000) MATERIALS AND SUPPLIES 100‐400‐000‐8100‐0000 OFFICE  SUPPLIES 1,200 2,800 500 800 500 500 100‐400‐000‐8100‐0210 MEMBERSHIP/PUBLICATION S 900 700 1,500 1,400 500 1,000 100‐400‐000‐8110‐0000 DEPARTMENT  SUPPLIES 11,500 6,800 8,600 6,600 8,000 8,000 100‐400‐000‐8110‐1201 SAFETY  SUPPLIES 2 0 0 8 0 00000 100‐400‐000‐8170‐4000 GAS  & DIESEL FUEL 112,500 132,300 96,700 122,800 140,000 150,000 100‐400‐000‐8182‐1400 STREET  LIGHT PROJECTS 30,900 700 (10,200) 15,400 20,000 20,000 100‐400‐000‐8182‐1401 TRAFFIC  SIGNALS 32,500 7,700 18,100 400 15,000 15,000 100‐400‐000‐8182‐1402 SIGNS  & MARKINGS 12,700 16,100 20,300 17,600 17,000 40,000 100‐400‐000‐8182‐1403 STREET  REPAIRS ‐ SMALL 8,200 8,200 6,900 3,300 8,000 8,000 100‐400‐000‐8182‐1404 STREET/ROAD MAINT/REPAIR 697,700 701,000 777,000 699,300 1,008,800 800,000 100‐400‐000‐8182‐1407 PRIV.DRIV.CULVERT  REPAIR 2,600 3,200 2,100 6,600 3,000 3,000 100‐400‐000‐8182‐1410 PAVEMENT  MARKING 29,600 5,300 32,000 35,800 38,000 43,000   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (940,500) (885,600) (953,500) (910,000) (1,258,800) (1,088,500) REPAIR/MAINTENANCE 100‐400‐000‐8162‐1400 RM ‐ST.LIGHTS (32,200) 5,800 700 22,900 13,000 13,000 100‐400‐000‐8162‐4001 RM ‐FUEL SYSTEM 200 700 700 700 2,000 1,000 100‐400‐000‐8162‐4100 RM ‐RADIO EQUIP. 1,100 1,000 0 2,900 4,000 4,000   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance 30,900 (7,500) (1,400) (26,500) (19,000) (18,000) PROPERTY & EQUIPMENT 100‐400‐000‐8110‐0150 MEDIUM  EQUIP/TOOLS 6,100 3,100 1,800 0 6,000 12,000 100‐400‐000‐8188‐4100 RADIO  HARDWARE 0000 5 0 00 100‐400‐000‐8190‐9000 REV  CAPITAL FUND PAYMENT 626,000 636,000 798,000 906,000 95,000 207,000   NET OF REVENUES/APPROPRIATIONS ‐ Property & Equipment (632,100) (639,100) (799,800) (906,000) (101,500) (219,000) CONTRACTUAL SERVICES 100‐400‐000‐8300‐0000 CONTRACTS 77,800 103,900 54,400 83,200 104,000 104,000 100‐400‐000‐8300‐3403 TAXES  ‐ DUMPING 0 0 4,100 7,800 8,000 8,000   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (77,800) (103,900) (58,500) (91,000) (112,000) (112,000) UTILITIES 100‐400‐000‐8200‐4001 STREET  LIGHT POWER 510,800 535,200 460,300 516,500 525,000 570,000 100‐400‐000‐8200‐4002 TRAFFIC  SIGNAL POWER 18,700 22,200 18,500 16,700 20,000 21,500   NET OF REVENUES/APPROPRIATIONS ‐ Utilities (529,500) (557,400) (478,800) (533,200) (545,000) (591,500) LEASE/RENT EXPENSE 100‐400‐000‐8152‐3000 RENT  ‐ EQUIPMENT 5,500 300 4,100 5,300 5,000 4,000   NET OF REVENUES/APPROPRIATIONS ‐ Lease/Rent Expense (5,500) (300) (4,100) (5,300) (5,000) (4,000) DPW ACTIVITIES 100‐400‐000‐8110‐4000 MAIL  BOX REPAIR/REPLCMNT 400 1,000 0 1,000 2,000 1,000 100‐400‐000‐8110‐4001 SAND/SALT/CALCIUMCHLORIDE 384,700 449,300 676,600 (92,600) 460,000 360,000 100‐400‐000‐8110‐4002 WELDING  SUPPLIES 9,300 7,400 8,700 10,800 8,000 8,000 100‐400‐000‐8110‐4007 ALTERNATIVE  FUEL SUPPLIES 2,600 600 2,400 1,500 2,000 2,500 100‐400‐000‐8110‐4012 CURBSIDE  BRUSH PICK‐U P 0 1 0 00000 100‐400‐000‐8110‐4100 ABANDONED  HAZ.MAT.DISPOSL 0 100 13,800 14,500 15,000 15,000   NET OF REVENUES/APPROPRIATIONS ‐ DPW Activities (397,000) (458,500) (701,500) 64,800 (487,000) (386,500) NET OF REVENUES/APPROPRIATIONS ‐ 400‐000 ‐ STREET MAINTENANCE (3,820,600) (3,810,500) (4,095,600) (3,597,400) (3,836,800) (3,706,500) Dept 420‐000 ‐ EQUIPMENT MAINTENANCE SALARIES & WAGES 100‐420‐000‐8000‐0000 SALARIES 195,500 200,600 211,600 216,400 215,000 225,000 100‐420‐000‐8001‐0000 OVERTIME 10,800 16,900 10,100 15,700 15,000 15,000 100‐420‐000‐8001‐2000 VACATION  PAYOUT 300 200 400 200 0 0 100‐420‐000‐8001‐2002 COMP ‐TIME PAYOUT 200 0 1,300 1,000 0 0 100‐420‐000‐8008‐0000 RETIREMENT/SEVERANCE 0 0 2,500 0 5,000 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (206,800) (217,700) (225,900) (233,300) (235,000) (240,000) FRINGE BENEFITS 100‐420‐000‐8010‐0000 FICA 15,400 16,300 16,600 17,300 18,000 18,000 100‐420‐000‐8011‐0000 PENSION ‐VMF 13,800 14,200 15,000 15,400 15,000 16,000 100‐420‐000‐8013‐0000 HEALTH  INSURANCE 36,300 38,500 33,300 47,700 55,000 71,000 100‐420‐000‐8014‐0000 DENTAL  INSURANCE 1,900 1,900 2,100 2,500 3,000 3,000 100‐420‐000‐8015‐0000 LIFE  INSURANCE 600 700 700 900 1,000 1,000 100‐420‐000‐8016‐0000 WORKER'S  COMP INSURANCE 5,900 6,700 7,900 8,700 7,000 8,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (73,900) (78,300) (75,600) (92,500) (99,000) (117,000) EMPLOYEE TRAINING/EXPENSE 100‐420‐000‐8070‐0000 TRAINING  & EDUCATION 1,300 1,300 0 1,000 2,000 2,000 100‐420‐000‐8090‐0000 UNIFORMS/PROTECTIVE  EQUIPMENT 7,800 8,800 7,200 10,900 9,500 10,500   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (9,100) (10,100) (7,200) (11,900) (11,500) (12,500) MATERIALS AND SUPPLIES 100‐420‐000‐8100‐0000 OFFICE  SUPPLIES 300 0 (100) 0 0 0 100‐420‐000‐8100‐0210 MEMBERSHIP/PUBLICATION S 3,600 2,100 3,800 3,600 3,500 3,500 100‐420‐000‐8110‐0000 DEPARTMENT  SUPPLIES 164,900 153,200 154,300 193,700 175,000 195,000 100‐420‐000‐8110‐0009 PLOW  BLADE COSTS 14,300 23,100 26,600 77,600 25,000 25,000 100‐420‐000‐8110‐0100 SMALL  EQUIP./TOOLS 3,100 2,000 800 1,100 3,000 3,000   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (186,200) (180,400) (185,400) (276,000) (206,500) (226,500) REPAIR/MAINTENANCE 100‐420‐000‐8162‐3000 R&M  ‐ EQUIPMENT 700 300 1,300 0 1,000 1,000 100‐420‐000‐8162‐4000 RM ‐VEHICLES 600 4,100 2,700 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance (1,300) (4,400) (4,000) 0 (1,000) (1,000) CONTRACTUAL SERVICES 100‐420‐000‐8300‐0420 CONTRACT  R&M EQUIPMENT 15,300 32,900 17,200 25,000 20,000 25,000   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (15,300) (32,900) (17,200) (25,000) (20,000) (25,000) DPW ACTIVITIES 100‐420‐000‐8110‐4002 WELDING  SUPPLIES 200 00000   NET OF REVENUES/APPROPRIATIONS ‐ DPW Activities (200) 00000 NET OF REVENUES/APPROPRIATIONS ‐ 420‐000 ‐ EQUIPMENT MAINTENANCE (492,800) (523,800) (515,300) (638,700) (573,000) (622,000) Dept 440‐000 ‐ GARAGES MATERIALS AND SUPPLIES 100‐440‐000‐8110‐0000 DEPARTMENT  SUPPLIES 1 0 0 1 0 00000   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (100) (100) 0000 REPAIR/MAINTENANCE 100‐440‐000‐8162‐2000 RM ‐BUILDING & GROUNDS 8,400 20,900 35,000 36,100 35,000 40,000   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance (8,400) (20,900) (35,000) (36,100) (35,000) (40,000) CONTRACTUAL SERVICES 100‐440‐000‐8300‐0620 CONTRACT  LANDSCAPE MAINTENANCE SERV 13,100 39,200 26,300 30,100 38,000 40,000   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (13,100) (39,200) (26,300) (30,100) (38,000) (40,000) UTILITIES 100‐440‐000‐8200‐0010 LIGHT/POWER 50,500 54,200 56,000 44,900 55,000 60,000 100‐440‐000‐8200‐0020 HEAT  (GAS & OIL) 45,600 41,000 38,600 61,000 45,000 48,000 100‐440‐000‐8200‐0030 WATER/SEWER  VMF 3,300 5,000 5,000 5,000 8,000 8,000   NET OF REVENUES/APPROPRIATIONS ‐ Utilities (99,400) (100,200) (99,600) (110,900) (108,000) (116,000) NET OF REVENUES/APPROPRIATIONS ‐ 440‐000 ‐ GARAGES (121,000) (160,400) (160,900) (177,100) (181,000) (196,000) Dept 580‐582 ‐ HISTORICAL SOC.&MUSEUM OLD FALLS VILLAGE REPAIR/MAINTENANCE 100‐580‐582‐8162‐2000 RM ‐BUILDING & GROUNDS 15,600 6,700 13,800 19,500 15,000 15,000   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance (15,600) (6,700) (13,800) (19,500) (15,000) (15,000) UTILITIES 100‐580‐582‐8200‐0010 LIGHT/POWER 7,400 7,600 6,700 5,700 8,000 8,000 100‐580‐582‐8200‐0020 HEAT  (GAS & OIL) 3,300 3,000 2,700 3,200 4,000 4,000 100‐580‐582‐8200‐0030 WATER/SEWER  VMF 2,200 1,700 1,600 1,800 2,000 2,000 100‐580‐582‐8200‐2201 ALARM  SYSTEM 0 0 1,200 700 700 700   NET OF REVENUES/APPROPRIATIONS ‐ Utilities (12,900) (12,300) (12,200) (11,400) (14,700) (14,700) NET OF REVENUES/APPROPRIATIONS ‐ 580‐582 ‐ HISTORICAL SOC.&MUSEUM OLD FALL (28,500) (19,000) (26,000) (30,900) (29,700) (29,700) Dept 620‐000 ‐ PARK OPERATIONS SALARIES & WAGES 100‐620‐000‐8000‐0000 SALARIES 237,200 301,200 303,600 263,300 295,000 323,000 100‐620‐000‐8001‐0000 OVERTIME 12,600 17,000 11,900 12,700 18,000 18,000 100‐620‐000‐8001‐2000 VACATION  PAYOUT 2,700 700 1,500 900 0 0 100‐620‐000‐8001‐2002 COMP ‐TIME PAYOUT 0 700 1,300 2,800 0 0 100‐620‐000‐8004‐0000 TEMPORARY  HELP P/T WAGES 10,300 17,600 24,900 21,400 46,000 58,000 100‐620‐000‐8008‐0000 RETIREMENT/SEVERANCE 14,600 0 3,300 0 18,000 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (277,400) (337,200) (346,500) (301,100) (377,000) (399,000) FRINGE BENEFITS 100‐620‐000‐8010‐0000 FICA 20,800 25,100 25,300 23,800 29,000 31,000 100‐620‐000‐8011‐0000 PENSION ‐VMF 17,000 21,100 21,300 20,200 22,000 23,000 100‐620‐000‐8013‐0000 HEALTH  INSURANCE 63,800 105,000 81,400 70,000 86,000 85,000 100‐620‐000‐8014‐0000 DENTAL  INSURANCE 3,400 5,300 4,500 2,700 3,000 3,000 100‐620‐000‐8015‐0000 LIFE  INSURANCE 1,200 1,300 1,300 1,100 1,000 1,000 100‐620‐000‐8016‐0000 WORKER'S  COMP INSURANCE 10,700 12,000 14,100 14,400 12,000 13,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (116,900) (169,800) (147,900) (132,200) (153,000) (156,000) EMPLOYEE TRAINING/EXPENSE 100‐620‐000‐8070‐0000 TRAINING  & EDUCATION 0 0 200 0 1,000 2,000   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense 0 0 (200) 0 (1,000) (2,000) MATERIALS AND SUPPLIES 100‐620‐000‐8110‐0000 DEPARTMENT  SUPPLIES 9,900 16,100 18,400 20,900 18,000 20,000 100‐620‐000‐8110‐1501 CUSTODIAL  SUPPLIES 2,600 2,900 3,100 3,900 4,000 4,500 100‐620‐000‐8110‐6203 CHEMICALS 2,400 1,600 2,500 3,300 2,500 3,000 100‐620‐000‐8170‐4000 GAS  & DIESEL FUEL 10,400 7,200 7,400 5,000 14,000 10,000 100‐620‐000‐8182‐1402 SIGNS  & MARKINGS 7,100 5,200 1,100 800 5,000 5,000 100‐620‐000‐8182‐1620 MISC  PARK IMPROVEMENTS 2,400 0 2,400 5,000 1,000 2,000 100‐620‐000‐8182‐1623 PARK  VANDALISM (200) 600 0 0 1,000 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (34,600) (33,600) (34,900) (38,900) (45,500) (45,500) REPAIR/MAINTENANCE 100‐620‐000‐8162‐2000 RM ‐BUILDING & GROUNDS 1,500 2,800 7,900 2,700 8,000 6,000 100‐620‐000‐8162‐4000 RM ‐VEHICLES 27,400 26,200 34,300 45,500 28,000 32,000   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance (28,900) (29,000) (42,200) (48,200) (36,000) (38,000) CONTRACTUAL SERVICES 100‐620‐000‐8300‐0620 CONTRACT  LANDSCAPE MAINTENANCE SERV 140,900 140,300 175,300 196,500 189,600 220,000 100‐620‐000‐8300‐0621 CONTRACT  TREE MAINTENANCE 62,300 12,200 13,100 15,900 43,000 40,000   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (203,200) (152,500) (188,400) (212,400) (232,600) (260,000) UTILITIES 100‐620‐000‐8200‐0010 LIGHT/POWER 33,400 32,700 29,600 36,300 36,000 40,000 100‐620‐000‐8200‐0020 HEAT  (GAS & OIL) 3,800 2,400 1,100 2,300 3,500 3,800 100‐620‐000‐8200‐0030 WATER/SEWER  VMF 6,600 7,700 8,200 10,900 9,000 15,000   NET OF REVENUES/APPROPRIATIONS ‐ Utilities (43,800) (42,800) (38,900) (49,500) (48,500) (58,800) FORESTRY 100‐620‐000‐8110‐6202 FORESTRY  SUPPLIES 600 0 0 0 500 500 100‐620‐000‐8110‐6205 FORESTRY  CHEMICALS 0000 2 0 0 2 0 0 100‐620‐000‐8182‐1621 PLANTS  AND SHRUBS 600 0 0 0 500 500 100‐620‐000‐8182‐1624 INSECT & DISEASE CONTROL 0 1,200 1,500 0 500 500 100‐620‐000‐8182‐1625 TREES 600 10,300 4,000 800 1,500 2,000 100‐620‐000‐8182‐1626 INVASIVE  SPECIES CONTROL 26,300 25,000 25,000 24,900 25,000 25,000   NET OF REVENUES/APPROPRIATIONS ‐ Forestry (28,100) (36,500) (30,500) (25,700) (28,200) (28,700) NET OF REVENUES/APPROPRIATIONS ‐ 620‐000 ‐ PARK OPERATIONS (732,900) (801,400) (829,500) (808,000) (921,800) (988,000) Dept 640‐000 ‐ PARK PROJECTS PARK PROJECTS 100‐640‐000‐8110‐6401 PORTABLE  TOILET RENTAL 3,900 3,700 700 2,400 4,000 4,000 100‐640‐000‐8110‐6402 CHRISTMAS  DECORATIONS 1,000 0 700 0 800 800 100‐640‐000‐8182‐1641 BALL  DIAMONDS 3,800 7,100 2,800 6,100 7,000 7,000 100‐640‐000‐8182‐1642 IMPR ‐LIME KILN PARK 100 200 1,000 0 500 500 100‐640‐000‐8182‐1643 MENO  RIVER PKWY 0 100 0 0 500 500 100‐640‐000‐8182‐1644 RIVERSIDE PARK 0000 5 0 0 5 0 0 100‐640‐000‐8182‐1645 ROTARY  PARK 0 0 4,400 700 800 1,000 100‐640‐000‐8182‐1646 TENNIS  CT MAINTENANCE 0 100 200 0 1,000 500 100‐640‐000‐8182‐1647 VILLAGE  PARK 200 200 400 1,600 1,000 1,000 100‐640‐000‐8182‐1649 WILLOWOOD  PARK 1,700 1,200 900 400 1,000 1,000 100‐640‐000‐8182‐1651 PARKLAND  MISC. 100 1,500 0 0 1,000 1,500 100‐640‐000‐8182‐1652 OAKWOOD  PARK 300 1,600 1,800 2,000 3,800 2,500 100‐640‐000‐8182‐1653 MILL  POND PARK 900 600 800 700 500 500 100‐640‐000‐8182‐1659 RIVER'S  EDGE PARK 1,400 300 600 0 1,000 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Park Projects (13,400) (16,600) (14,300) (13,900) (23,400) (22,300) NET OF REVENUES/APPROPRIATIONS ‐ 640‐000 ‐ PARK PROJECTS (13,400) (16,600) (14,300) (13,900) (23,400) (22,300) Dept 750‐000 ‐ CDA SALARIES & WAGES 100‐750‐000‐8000‐0000 SALARIES 25,600 26,000 27,300 27,000 27,000 30,000 100‐750‐000‐8001‐2000 VACATION  PAYOUT 2,100 0 1,500 1,300 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (27,700) (26,000) (28,800) (28,300) (27,000) (30,000) FRINGE BENEFITS 100‐750‐000‐8010‐0000 FICA 1,600 1,600 1,700 1,800 2,000 2,000 100‐750‐000‐8011‐0000 PENSION ‐VMF 1,800 1,700 1,900 2,000 2,000 2,000 100‐750‐000‐8013‐0000 HEALTH  INSURANCE 3,000 3,200 3,700 3,900 4,000 4,000 100‐750‐000‐8014‐0000 DENTAL  INSURANCE 100 100 100 100 200 200 100‐750‐000‐8015‐0000 LIFE  INSURANCE 200 200 200 200 200 200 100‐750‐000‐8016‐0000 WORKER'S  COMP INSURANCE 0 0 0 25,000 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (6,700) (6,800) (7,600) (33,000) (8,400) (8,400) COMM DEVELOPMENT 100‐750‐000‐8110‐7504 LOCAL TOURISM 100 0 0 0 200 0 100‐750‐000‐8110‐7901 CHAMBER  OF COMMERCE 1,600 1,600 1,800 1,700 1,800 2,000   NET OF REVENUES/APPROPRIATIONS ‐ Comm Development (1,700) (1,600) (1,800) (1,700) (2,000) (2,000) NET OF REVENUES/APPROPRIATIONS ‐ 750‐000 ‐ CDA (36,100) (34,400) (38,200) (63,000) (37,400) (40,400) Dept 760‐000 ‐ ENGINEERING SALARIES & WAGES 100‐760‐000‐8000‐0000 SALARIES 485,800 417,200 419,600 383,000 329,000 373,000 100‐760‐000‐8001‐0000 OVERTIME 1,800 5,200 2,600 2,300 7,000 7,000 100‐760‐000‐8001‐2000 VACATION  PAYOUT 1,900 1,000 1,000 1,000 0 0 100‐760‐000‐8001‐2002 COMP ‐TIME PAYOUT 00 9 0 0000 100‐760‐000‐8004‐0000 TEMPORARY  HELP P/T WAGES 11,800 7,000 0 3,300 13,000 13,000   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (501,300) (430,400) (424,100) (389,600) (349,000) (393,000) FRINGE BENEFITS 100‐760‐000‐8010‐0000 FICA 38,000 31,500 31,100 29,500 27,000 30,000 100‐760‐000‐8011‐0000 PENSION ‐VMF 33,400 27,600 28,500 26,700 22,000 26,000 100‐760‐000‐8013‐0000 HEALTH  INSURANCE 100,800 103,100 92,600 102,300 74,000 81,000 100‐760‐000‐8014‐0000 DENTAL  INSURANCE 5,500 5,200 4,400 12,600 3,000 3,000 100‐760‐000‐8015‐0000 LIFE  INSURANCE 900 800 800 1,000 1,000 1,000 100‐760‐000‐8016‐0000 WORKER'S  COMP INSURANCE 14,000 13,300 15,200 16,000 11,000 12,000 100‐760‐000‐8030‐0605 WAGE/BENE  MUNI FAC TRANSFERS (100) 00000 100‐760‐000‐8030‐0610 WAGE/BENE  CP TRANSFERS (398,900) (353,600) (371,100) (430,100) (364,000) (360,000) 100‐760‐000‐8030‐0615 WAGE/BENEFIT  TRANSFER TID 4 (1,200) 00000 100‐760‐000‐8030‐0616 WAGE/BENEFIT  TRANSFER TID 5 (900) 00000 100‐760‐000‐8030‐0618 WAGE/BENE  TID 6 TRANSFERS 0 0 (2,100) (700) 0 0 100‐760‐000‐8030‐0620 WAGE/BENEFIT  TRANSFERS TID 8 (4,000) (1,100) 0 0 (10,000) (10,000) 100‐760‐000‐8030‐0630 WAGE/BENEFIT  TRANSFER TO TID #10 (2,800) (3,800) (9,100) (9,100) (2,000) 0 100‐760‐000‐8030‐0632 WAGE/BENEFIT  TRANSFER TO TID #12 (46,500) 00000 100‐760‐000‐8030‐0633 WAGE/BENEFIT  TRANSFER TO TID #13 0 (2,900) 0000 100‐760‐000‐8030‐0634 WAGE/BENEFIT TRANSFER TO TID #14 0 0 (3,600) 0 0 0 100‐760‐000‐8030‐0635 WAGE/BENEFIT  TRANSFER TO TID # 1 5 00000 (2,000) 100‐760‐000‐8030‐0720 WAGE/BENE  WU TRANSFERS (36,400) (110,500) (152,900) (73,500) (80,000) (70,000) 100‐760‐000‐8030‐0730 WAGE/BENE  SU TRANSFERS (14,400) (4,900) (7,900) (15,400) (5,000) (10,000) 100‐760‐000‐8030‐0740 WAGE/BENE  STORM WATER UT (86,500) (121,500) (110,400) (124,800) (80,000) (90,000)   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits 399,100 416,800 484,500 465,500 403,000 389,000 EMPLOYEE TRAINING/EXPENSE 100‐760‐000‐8070‐0000 TRAINING  & EDUCATION 1,500 3,600 500 500 5,000 5,000 100‐760‐000‐8070‐0001 TRAINING ‐DATA BASE GIS 0 400 0 0 1,000 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (1,500) (4,000) (500) (500) (6,000) (6,000) MATERIALS AND SUPPLIES 100‐760‐000‐8100‐0000 OFFICE  SUPPLIES 500 500 700 500 500 500 100‐760‐000‐8100‐0010 POSTAGE/SHIPPING 0 0 400 600 200 200 100‐760‐000‐8100‐0210 MEMBERSHIP/PUBLICATION S 0 0 500 100 100 100 100‐760‐000‐8100‐0220 NOTICES  & PUBLICATIONS 500 200 300 0 200 200 100‐760‐000‐8110‐0000 DEPARTMENT  SUPPLIES 100 0 400 0 500 500 100‐760‐000‐8170‐4000 GAS  & DIESEL FUEL 2,900 2,400 1,400 2,700 2,500 4,000   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (4,000) (3,100) (3,700) (3,900) (4,000) (5,500) REPAIR/MAINTENANCE 100‐760‐000‐8162‐4000 RM ‐VEHICLES 3,300 1,700 3,200 4,000 3,400 3,400 100‐760‐000‐8162‐4100 RM ‐RADIO EQUIP. 300 0 0 0 300 0 100‐760‐000‐8162‐6000 RM ‐OFF.EQUIP 0000 2 0 00   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance (3,600) (1,700) (3,200) (4,000) (3,900) (3,400) PROPERTY & EQUIPMENT 100‐760‐000‐8188‐3001 EQUIPMEN T 300 1,300 100 1,200 1,300 1,300 100‐760‐000‐8190‐9000 REV  CAPITAL FUND PAYMENT 8,000 8,000 5,000 7,000 7,000 5,000   NET OF REVENUES/APPROPRIATIONS ‐ Property & Equipment (8,300) (9,300) (5,100) (8,200) (8,300) (6,300) CONTRACTUAL SERVICES 100‐760‐000‐8300‐0000 CONTRACTS 23,500 20,900 16,400 17,900 10,000 15,000   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (23,500) (20,900) (16,400) (17,900) (10,000) (15,000) NET OF REVENUES/APPROPRIATIONS ‐ 760‐000 ‐ ENGINEERING (143,100) (52,600) 31,500 41,400 21,800 (40,200) Dept 770‐000 ‐ ZONING/INSPECTIONS SALARIES & WAGES 100‐770‐000‐8000‐0000 SALARIES 156,800 175,400 174,000 170,600 164,000 162,000 100‐770‐000‐8001‐0000 OVERTIME 100 100 200 0 0 0 100‐770‐000‐8001‐2000 VACATION  PAYOUT 100 200 0 500 0 0 100‐770‐000‐8004‐0000 TEMPORARY  HELP P/T WAGES 26,600 12,200 3,600 0 0 0 100‐770‐000‐8008‐0000 RETIREMENT/SEVERANCE 0 30,600 0000   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (183,600) (218,500) (177,800) (171,100) (164,000) (162,000) FRINGE BENEFITS 100‐770‐000‐8010‐0000 FICA 13,300 16,600 13,300 12,900 13,000 12,000 100‐770‐000‐8011‐0000 PENSION ‐VMF 10,100 11,800 11,700 11,500 11,000 11,000 100‐770‐000‐8013‐0000 HEALTH  INSURANCE 36,900 46,200 37,900 37,800 34,000 43,000 100‐770‐000‐8014‐0000 DENTAL  INSURANCE 1,900 2,300 2,200 2,000 2,000 2,000 100‐770‐000‐8015‐0000 LIFE  INSURANCE 800 500 300 400 1,000 1,000 100‐770‐000‐8016‐0000 WORKER'S  COMP INSURANCE 3,000 4,200 4,000 4,900 4,000 6,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (66,000) (81,600) (69,400) (69,500) (65,000) (75,000) EMPLOYEE TRAINING/EXPENSE 100‐770‐000‐8070‐0000 TRAINING  & EDUCATION 0 800 400 100 1,000 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense 0 (800) (400) (100) (1,000) (1,000) MATERIALS AND SUPPLIES 100‐770‐000‐8100‐0000 OFFICE  SUPPLIES 100 200 0 0 500 500 100‐770‐000‐8100‐0210 MEMBERSHIP/PUBLICATION S 0 200 0 0 200 200 100‐770‐000‐8100‐0220 NOTICES  & PUBLICATIONS 1,500 1,300 1,100 700 1,000 1,000 100‐770‐000‐8110‐0000 DEPARTMENT  SUPPLIES 100 200 0 0 1,300 1,300 100‐770‐000‐8110‐7701 BUILDING  SEALS 2,800 3,800 3,300 3,800 2,500 2,500 100‐770‐000‐8110‐7702 HOUSE  NUMBERS 2,300 700 2,900 3,000 2,000 2,000 100‐770‐000‐8170‐4000 GAS  & DIESEL FUEL 400 600 400 700 300 300   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (7,200) (7,000) (7,700) (8,200) (7,800) (7,800) CONTRACTUAL SERVICES 100‐770‐000‐8300‐2401 BUILDING  INSPECTOR 345,000 376,800 341,800 284,900 280,000 280,000 100‐770‐000‐8300‐2402 WEIGHTS/MEASURES  CONTRACT 9,200 9,200 9,200 10,000 9,700 9,700 100‐770‐000‐8300‐2405 PROCESS  SERVICES 100 100 0000   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (354,300) (386,100) (351,000) (294,900) (289,700) (289,700) NET OF REVENUES/APPROPRIATIONS ‐ 770‐000 ‐ ZONING/INSPECTIONS (611,100) (694,000) (606,300) (543,800) (527,500) (535,500) Dept 790‐000 ‐ PLANNING SALARIES & WAGES 100‐790‐000‐8000‐0000 SALARIES 236,900 240,400 262,400 260,100 248,000 157,000 100‐790‐000‐8001‐2000 VACATION  PAYOUT 4,100 2,100 2,100 2,200 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (241,000) (242,500) (264,500) (262,300) (248,000) (157,000) FRINGE BENEFITS 100‐790‐000‐8010‐0000 FICA 17,500 17,500 19,500 20,200 19,000 12,000 100‐790‐000‐8011‐0000 PENSION ‐VMF 16,200 15,900 17,700 17,800 16,000 11,000 100‐790‐000‐8013‐0000 HEALTH  INSURANCE 66,600 69,400 41,800 50,700 48,000 37,000 100‐790‐000‐8014‐0000 DENTAL  INSURANCE 3,600 3,500 3,400 3,300 3,000 2,000 100‐790‐000‐8015‐0000 LIFE  INSURANCE 300 300 400 500 500 200 100‐790‐000‐8016‐0000 WORKER'S  COMP INSURANCE 3,500 3,900 4,500 0 4,000 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (107,700) (110,500) (87,300) (92,500) (90,500) (63,200) EMPLOYEE TRAINING/EXPENSE 100‐790‐000‐8070‐0000 TRAINING  & EDUCATION 1,000 900 300 700 2,500 2,500 100‐790‐000‐8080‐0000 TRAVEL  EXPENSES 600 700 300 0 400 400   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (1,600) (1,600) (600) (700) (2,900) (2,900) MATERIALS AND SUPPLIES 100‐790‐000‐8100‐0000 OFFICE  SUPPLIES 300 900 300 0 500 500 100‐790‐000‐8100‐0050 RECORDS  MANAGEMENT 200 300 300 0 2,000 2,000 100‐790‐000‐8100‐0210 MEMBERSHIP/PUBLICATION S 1,400 1,100 1,400 1,000 800 800 100‐790‐000‐8100‐0220 NOTICES  & PUBLICATIONS 2,900 3,900 800 1,900 3,500 3,500 100‐790‐000‐8100‐0225 RECORDING  FEES 900 500 2,000 300 1,000 1,000 100‐790‐000‐8110‐0000 DEPARTMENT  SUPPLIES 0 1 0 00000   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (5,700) (6,800) (4,800) (3,200) (7,800) (7,800) NET OF REVENUES/APPROPRIATIONS ‐ 790‐000 ‐ PLANNING (356,000) (361,400) (357,200) (358,700) (349,200) (230,900) Dept 800‐000 ‐ DEBT SERVICE BOND ISSUE EXPENDITURES 100‐800‐000‐8800‐0003 BOND  ISSUANCE EXPENSES 0 0 29,300 1,000 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Bond Issue Expenditures 0 0 (29,300) (1,000) 0 0 TRANSFERS OUT 100‐800‐000‐8901‐0500 TRANSFER  TO DEBT SERVICE 0 0 59,300 7,400 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Transfers Out 0 0 (59,300) (7,400) 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 800‐000 ‐ DEBT SERVICE 0 0 (88,600) (8,400) 0 0 Dept 910‐000 ‐ OTHER USES OF FUNDS TRANSFERS OUT 100‐910‐000‐8901‐0215 TRANSFER  TO SOLID WASTE COLLECTION FU 718,600 780,200 0000 100‐910‐000‐8901‐0610 TFR  TO CAPITAL PROJECTS 375,100 00000 100‐910‐000‐8901‐1605 SURPLUS  TRANSFER TO MUNI FAC 210,500 900,000 1,302,900 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Transfers Out (1,304,200) (1,680,200) (1,302,900) 0 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 910‐000 ‐ OTHER USES OF FUNDS (1,304,200) (1,680,200) (1,302,900) 0 0 0 Fund 215 ‐ SOLID WASTE COLLECTION Dept 000‐000 ‐ REVENUES INTEREST INCOME 215‐000‐000‐7600‐0000 INTEREST  EARNINGS 7,700 10,100 5,300 600 600 600   NET OF REVENUES/APPROPRIATIONS ‐ Interest Income 7,700 10,100 5,300 600 600 600 TRANSFERS IN 215‐000‐000‐7801‐0100 TRANSFER  FROM GENERAL FUND 718,600 780,200 0000   NET OF REVENUES/APPROPRIATIONS ‐ Transfers In 718,600 780,200 0000 NET OF REVENUES/APPROPRIATIONS ‐ 000‐000 ‐ REVENUES 726,300 790,300 5,300 600 600 600 Dept 000‐340 ‐ REVENUES PUBLIC CHARGE FOR SERVICE 215‐000‐340‐7723‐0050 REFUSE  COLLECTION FEE 1,266,800 1,275,700 2,000,600 2,010,500 2,079,000 2,169,500   NET OF REVENUES/APPROPRIATIONS ‐ Public Charge For Service 1,266,800 1,275,700 2,000,600 2,010,500 2,079,000 2,169,500 NET OF REVENUES/APPROPRIATIONS ‐ 000‐340 ‐ REVENUES 1,266,800 1,275,700 2,000,600 2,010,500 2,079,000 2,169,500 Dept 000‐350 ‐ REVENUES RECYCLING INTERGOVERNMENTAL 215‐000‐350‐7145‐0000 RECYCLING  GRANT 80,000 80,000 80,300 80,700 80,000 80,000   NET OF REVENUES/APPROPRIATIONS ‐ Intergovernmental 80,000 80,000 80,300 80,700 80,000 80,000 PUBLIC CHARGE FOR SERVICE 215‐000‐350‐7727‐0000 RECYCLING  CARTS 6,200 9,000 12,800 9,100 5,000 6,500   NET OF REVENUES/APPROPRIATIONS ‐ Public Charge For Service 6,200 9,000 12,800 9,100 5,000 6,500 NET OF REVENUES/APPROPRIATIONS ‐ 000‐350 ‐ REVENUES RECYCLING 86,200 89,000 93,100 89,800 85,000 86,500 Dept 340‐000 ‐ GARBAGE OTHER OPERATING 215‐340‐000‐8300‐3405 ERRONEOUS  GARBAGE FEES 0 100 0000   NET OF REVENUES/APPROPRIATIONS ‐ Other Operating 0 (100) 0000 CONTRACTUAL SERVICES 215‐340‐000‐8300‐3401 GARBAGE  COLLECTION 1,377,600 1,411,900 1,449,100 1,465,200 1,506,000 1,571,600 215‐340‐000‐8300‐3402 STATE  GENERATOR FEE 118,600 119,500 0000 215‐340‐000‐8300‐3403 TAXES  ‐ DUMPING 12,900 13,400 0000   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (1,509,100) (1,544,800) (1,449,100) (1,465,200) (1,506,000) (1,571,600) DPW ACTIVITIES 215‐340‐000‐8110‐4100 ABANDONED  HAZ.MAT.DISPOSL 0 7 0 00000   NET OF REVENUES/APPROPRIATIONS ‐ DPW Activities 0 (700) 0000 NET OF REVENUES/APPROPRIATIONS ‐ 340‐000 ‐ GARBAGE (1,509,100) (1,545,600) (1,449,100) (1,465,200) (1,506,000) (1,571,600) Dept 350‐000 ‐ RECYCLING FRINGE BENEFITS 215‐350‐000‐8030‐0000 WAGE/BENEFIT  TRANSFERS 8,000 7,600 9,700 7,100 8,000 8,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (8,000) (7,600) (9,700) (7,100) (8,000) (8,000) MATERIALS AND SUPPLIES 215‐350‐000‐8100‐0010 POSTAGE/SHIPPING 2,600 2,700 1,800 0 2,500 0 215‐350‐000‐8100‐0025 PRINTING 2,000 1,400 2,800 2,300 3,000 3,500 215‐350‐000‐8110‐2206 RECYCLING  BINS 0 17,100 0 19,900 0 25,000   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (4,600) (21,200) (4,600) (22,200) (5,500) (28,500) CONTRACTUAL SERVICES 215‐350‐000‐8300‐1901 AUDIT/ACCTG.  SERV. 0000 3 0 0 3 0 0 215‐350‐000‐8300‐3500 CURBSIDE  RECYCLING 518,100 536,800 550,400 553,900 573,000 597,900   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (518,100) (536,800) (550,400) (553,900) (573,300) (598,200) DPW ACTIVITIES 215‐350‐000‐8110‐4012 CURBSIDE  BRUSH PICK‐UP 11,800 11,600 18,400 8,000 28,000 28,000 215‐350‐000‐8110‐4101 HOUSEHOLD  HAZARDOUS MATER 29,300 23,000 4,300 6,700 4,000 6,000   NET OF REVENUES/APPROPRIATIONS ‐ DPW Activities (41,100) (34,600) (22,700) (14,700) (32,000) (34,000) NET OF REVENUES/APPROPRIATIONS ‐ 350‐000 ‐ RECYCLING (571,800) (600,200) (587,400) (597,900) (618,800) (668,700) Fund 220 ‐ LIBRARY OPERATIONS FUND Dept 000‐000 ‐ REVENUES PROPERTY TAXES 220‐000‐000‐7000‐0000 RE/PP  TAXES 1,450,000 1,462,000 1,539,000 1,549,000 1,631,000 1,713,000   NET OF REVENUES/APPROPRIATIONS ‐ Property Taxes 1,450,000 1,462,000 1,539,000 1,549,000 1,631,000 1,713,000 INTERGOVERNMENTAL 220‐000‐000‐5005‐0000 GRANTS 1,900 13,700 0000 220‐000‐000‐7103‐0000 GRANT  REVENUES 0 0 25,100 16,900 3,900 4,700 220‐000‐000‐7452‐0000 CO  LIBR SUPPLEMENT 27,300 33,200 31,600 30,000 31,300 32,100 220‐000‐000‐7459‐0000 CROSS  COUNTY BORDER REIMB 34,400 31,600 40,500 41,000 38,000 36,800   NET OF REVENUES/APPROPRIATIONS ‐ Intergovernmental 63,600 78,500 97,200 87,900 73,200 73,600 PUBLIC CHARGE FOR SERVICE 220‐000‐000‐7451‐0000 COPY  MACH REV. LIBRARY 7,100 6,600 3,000 3,100 6,500 6,000 220‐000‐000‐7455‐0000 NONRESIDENT  CARDS 900 800 900 700 900 900 220‐000‐000‐7456‐0000 VENDING  MACHINE REIMB. 400 400 300 200 600 400 220‐000‐000‐7457‐0000 USED  BOOKS ‐ ADULTS 5,800 5,300 3,800 5,600 6,000 6,000   NET OF REVENUES/APPROPRIATIONS ‐ Public Charge For Service 14,200 13,100 8,000 9,600 14,000 13,300 INTEREST INCOME 220‐000‐000‐7600‐0000 INTEREST  EARNINGS 28,700 34,500 7,800 700 1,000 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Interest Income 28,700 34,500 7,800 700 1,000 1,000 MISCELLANEOUS 220‐000‐000‐7700‐0000 MISC  REVENUE 1,200 200 10,400 600 0 0 220‐000‐000‐7705‐0000 MISC  DONATIONS 2,800 4,700 3,600 5,300 6,200 7,000 220‐000‐000‐7705‐0001 FRIENDS  DONATIONS 00000 3,900   NET OF REVENUES/APPROPRIATIONS ‐ Miscellaneous 4,000 4,900 14,000 5,900 6,200 10,900 FINES AND PENALTIES 220‐000‐000‐7340‐0000 COLLECTIONS  FEE 1,100 1,000 300 900 1,000 700 220‐000‐000‐7450‐0000 LIB.FINES&RECEIPTS 18,400 18,200 7,800 14,000 18,000 14,000   NET OF REVENUES/APPROPRIATIONS ‐ Fines And Penalties 19,500 19,200 8,100 14,900 19,000 14,700 NET OF REVENUES/APPROPRIATIONS ‐ 000‐000 ‐ REVENUES 1,580,000 1,612,200 1,674,100 1,668,000 1,744,400 1,826,500 Dept 500‐000 ‐ LIBRARY OPERATION SALARIES & WAGES 220‐500‐000‐8000‐0000 SALARIES 689,300 713,700 721,400 766,000 792,000 804,000 220‐500‐000‐8001‐0000 OVERTIME 100 00000 220‐500‐000‐8001‐2000 VACATION  PAYOUT 0 1,700 6,800 300 0 0 220‐500‐000‐8002‐0000 PART  TIME WAGES 190,400 205,200 200,100 207,900 262,000 278,000 220‐500‐000‐8004‐0000 TEMPORARY  HELP P/T WAGES 0 0 0 2,900 0 0 220‐500‐000‐8008‐0000 RETIREMENT/SEVERANCE 0 13,300 0000   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (879,800) (933,900) (928,300) (977,100) (1,054,000) (1,082,000) FRINGE BENEFITS 220‐500‐000‐8010‐0000 FICA 65,200 69,400 68,200 72,700 81,000 83,000 220‐500‐000‐8011‐0000 PENSION ‐VMF 50,100 52,000 52,900 54,800 55,000 55,000 220‐500‐000‐8013‐0000 HEALTH  INSURANCE 170,200 171,400 174,200 177,800 193,000 190,000 220‐500‐000‐8014‐0000 DENTAL  INSURANCE 10,100 9,700 8,600 8,600 9,000 9,000 220‐500‐000‐8015‐0000 LIFE  INSURANCE 2,600 2,800 2,600 2,300 2,000 3,000 220‐500‐000‐8016‐0000 WORKER'S  COMP INSURANCE 1,500 1,200 1,300 1,500 1,000 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (299,700) (306,500) (307,800) (317,700) (341,000) (341,000) EMPLOYEE TRAINING/EXPENSE 220‐500‐000‐8070‐0000 TRAINING  & EDUCATION 1,800 1,200 300 300 800 1,200 220‐500‐000‐8075‐0000 RECRUITMENT  & PERSONNEL 0 0 200 100 100 500 220‐500‐000‐8080‐0000 TRAVEL  EXPENSES 2,200 3,300 200 0 700 1,300 220‐500‐000‐8100‐0200 DUES  & SUBSCRIPTIONS 2,400 1,900 900 2,100 2,500 2,600   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (6,400) (6,400) (1,600) (2,500) (4,100) (5,600) MATERIALS AND SUPPLIES 220‐500‐000‐8100‐0000 OFFICE  SUPPLIES 2,500 1,400 6,300 5,200 2,000 2,300 220‐500‐000‐8100‐0010 POSTAGE/SHIPPING 600 700 500 500 400 200 220‐500‐000‐8100‐0020 PAPER/PRINTING 4,400 4,300 3,200 4,600 4,200 2,000 220‐500‐000‐8100‐0100 PROCESSING/CIRC  SUPPLIES 13,200 11,700 7,200 12,600 11,500 11,800 220‐500‐000‐8130‐0000 COMPUTER  SUPPLIES 900 1,500 2,300 1,500 500 500 220‐500‐000‐8152‐8100 SUBSCRIPT ‐COMP SOFTWARE 600 6,800 7,200 5,300 4,100 4,300   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (22,200) (26,400) (26,700) (29,700) (22,700) (21,100) REPAIR/MAINTENANCE 220‐500‐000‐8162‐6000 RM ‐OFF.EQUIP 12,100 11,100 10,400 1,100 1,000 1,000 220‐500‐000‐8162‐6005 RM ‐FURNISHINGS 300 300 4,700 2,900 500 500 220‐500‐000‐8162‐8000 RM ‐COMPUTER HARDWARE 1,100 700 400 1,800 1,000 2,300 220‐500‐000‐8162‐9990 RM ‐MISC 1,400 900 600 0 500 500   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance (14,900) (13,000) (16,100) (5,800) (3,000) (4,300) PROPERTY & EQUIPMENT 220‐500‐000‐8186‐9500‐50007‐00 CAPOUT‐BLDG IMPROVEMENTS 0 0 431,900 5,700 0 0 220‐500‐000‐8190‐4000 SECURITY  SYSTEM 0 0 1,800 100 0 0 220‐500‐000‐8190‐5000 TELEPHONE  SYSTEM 0 13,300 0000 220‐500‐000‐8190‐6000 FURNISHINGS 0 6,900 55,400 30,800 0 1,000 220‐500‐000‐8190‐8000 COMPUTER  HARDWARE 25,900 15,500 14,500 6,600 17,700 4,500   NET OF REVENUES/APPROPRIATIONS ‐ Property & Equipment (25,900) (35,700) (503,600) (43,200) (17,700) (5,500) CONTRACTUAL SERVICES 220‐500‐000‐8160‐5000 MICROSOFT  ENTERPRISE AGREEMENT 0 0 16,400 21,500 2,000 23,000 220‐500‐000‐8300‐1901 AUDIT/ACCTG.  SERV. 400 800 800 800 800 900 220‐500‐000‐8300‐5005 LIBRARY  SYSTEM FEES 30,300 30,000 31,000 33,200 34,800 36,400 220‐500‐000‐8301‐0000 IT  MAINT/SUPPORT 7,400 1,600 11,500 18,100 1,600 26,100 220‐500‐000‐8310‐0050 MATERIALS  RECOVERY FEE 800 700 300 700 1,000 700   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (38,900) (33,100) (60,000) (74,300) (40,200) (87,100) UTILITIES 220‐500‐000‐8210‐0000 TELEPHONE  SERVICE 3,400 1,800 1,200 1,300 0 0 220‐500‐000‐8211‐0001 ALARM  MONITORING SERVICE 0 400 400 800 0 800 220‐500‐000‐8212‐0004 INTERNET SERVICE 1,600 1,600 6,100 5,500 1,600 7,100 220‐500‐000‐8212‐0005 WAN  SERVICE 0 0 0 1,300 0 1,300   NET OF REVENUES/APPROPRIATIONS ‐ Utilities (5,000) (3,800) (7,700) (8,900) (1,600) (9,200) INSURANCES 220‐500‐000‐8610‐0000 LIABILITY  INSURANCE 9,200 9,200 9,800 9,700 10,400 10,000 220‐500‐000‐8610‐0030 BOILER  & MACHINERY 300 300 700 800 700 800 220‐500‐000‐8610‐0050 PROP  DAMAGE INSURANCE 6,700 8,500 10,300 11,500 11,400 11,500   NET OF REVENUES/APPROPRIATIONS ‐ Insurances (16,200) (18,000) (20,800) (22,000) (22,500) (22,300) LEASE/RENT EXPENSE 220‐500‐000‐8152‐6005 RENT  ‐ DATACENTER 00000 2,000 220‐500‐000‐8152‐6100 RENT ‐COPIER 4,000 3,600 3,600 3,500 4,100 5,300   NET OF REVENUES/APPROPRIATIONS ‐ Lease/Rent Expense (4,000) (3,600) (3,600) (3,500) (4,100) (7,300) LIBRARY PUBLIC SERVICES 220‐500‐000‐8110‐5002 PUBLICITY/PROGRAMS 900 2,400 2,600 2,900 2,200 2,800 220‐500‐000‐8130‐1000 PROGRAMMING 11,300 28,700 15,000 21,600 7,900 10,000 220‐500‐000‐8140‐1015 DATABASE  PRODUCTS 8,600 9,300 8,200 6,400 7,100 7,000   NET OF REVENUES/APPROPRIATIONS ‐ Library Public Services (20,800) (40,400) (25,800) (30,900) (17,200) (19,800) LIBRARY MATERIALS/BOOKS 220‐500‐000‐8140‐1020 E  MATERIALS 9,400 10,800 12,800 15,600 20,500 24,300 220‐500‐000‐8140‐1110 ADULT  MATERIALS 138,800 139,600 136,200 142,300 138,000 138,500 220‐500‐000‐8140‐1120 YOUNG  ADULT MATERIALS 10,900 10,600 12,000 10,500 11,200 11,700 220‐500‐000‐8140‐1130 CHILD  MATERIALS 42,700 45,000 42,600 41,700 46,300 46,800   NET OF REVENUES/APPROPRIATIONS ‐ Library Materials/Books (201,800) (206,000) (203,600) (210,100) (216,000) (221,300) CO‐MISC./RETAINAGE/MF ENG 220‐500‐000‐9800‐0000 MISC  COSTS/VMF ENG. 0 0 1,100 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Co‐Misc./Retainage/Mf Eng 0 0 (1,100) 0 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 500‐000 ‐ REVENUES (1,535,600) (1,626,800) (2,106,700) (1,725,700) (1,744,100) (1,826,500) Fund 221 ‐ LIBRARY MAINTENANCE FUND Dept 000‐000 ‐ REVENUES PROPERTY TAXES 221‐000‐000‐7000‐0000 RE/PP  TAXES 282,000 270,000 255,000 272,000 288,000 295,000   NET OF REVENUES/APPROPRIATIONS ‐ Property Taxes 282,000 270,000 255,000 272,000 288,000 295,000 INTEREST INCOME 221‐000‐000‐7600‐0000 INTEREST  EARNINGS 9,700 12,100 2,800 400 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Interest Income 9,700 12,100 2,800 400 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 000‐000 ‐ REVENUES 291,700 282,100 257,800 272,400 288,000 295,000 Dept 520‐000 ‐ LIBRARY BUILDING MAINT SALARIES & WAGES 221‐520‐000‐8000‐0000 SALARIES 27,700 27,700 28,200 29,200 30,000 30,000   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (27,700) (27,700) (28,200) (29,200) (30,000) (30,000) FRINGE BENEFITS 221‐520‐000‐8010‐0000 FICA 1,900 1,900 2,000 2,100 2,000 2,000 221‐520‐000‐8011‐0000 PENSION ‐VMF 1,800 1,800 1,900 2,000 2,000 2,000 221‐520‐000‐8013‐0000 HEALTH  INSURANCE 8,500 9,000 10,400 10,800 12,000 11,000 221‐520‐000‐8014‐0000 DENTAL  INSURANCE 500 500 500 500 500 500 221‐520‐000‐8015‐0000 LIFE  INSURANCE 100 100 100 100 200 200 221‐520‐000‐8016‐0000 WORKER'S  COMP INSURANCE 1,200 900 1,100 1,200 1,000 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (14,000) (14,200) (16,000) (16,700) (17,700) (16,700) MATERIALS AND SUPPLIES 221‐520‐000‐8100‐0020 PAPER/PRINTING 100 900 600 600 800 800 221‐520‐000‐8110‐0100 SMALL  EQUIP./TOOLS 100 0 0 100 4,000 0 221‐520‐000‐8110‐1501 CUSTODIAL  SUPPLIES 3,700 3,500 3,200 4,000 0 4,200   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (3,900) (4,400) (3,800) (4,700) (4,800) (5,000) REPAIR/MAINTENANCE 221‐520‐000‐8162‐2000 RM ‐BUILDING & GROUNDS 17,300 20,800 23,000 37,400 23,500 30,000   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance (17,300) (20,800) (23,000) (37,400) (23,500) (30,000) CONTRACTUAL SERVICES 221‐520‐000‐8300‐0000 CONTRACTS 23,000 28,100 18,700 15,700 41,300 31,600 221‐520‐000‐8300‐1501 MECHANICALS  CONTRACT 11,900 14,000 10,600 11,600 17,100 17,800 221‐520‐000‐8300‐1502 CUSTODIAL  CONTRACT 40,500 38,500 30,700 41,000 43,000 45,600 221‐520‐000‐8300‐1901 AUDIT/ACCTG.  SERV. 400 800 800 800 600 800   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (75,800) (81,400) (60,800) (69,100) (102,000) (95,800) UTILITIES 221‐520‐000‐8200‐0010 LIGHT/POWER 88,500 84,500 77,400 79,500 75,000 80,000 221‐520‐000‐8200‐0020 HEAT  (GAS & OIL) 23,200 20,400 17,700 27,400 28,000 30,000 221‐520‐000‐8200‐0030 WATER/SEWER  VMF 6,200 6,900 4,400 4,900 7,000 7,500   NET OF REVENUES/APPROPRIATIONS ‐ Utilities (117,900) (111,800) (99,500) (111,800) (110,000) (117,500) LEASE/RENT EXPENSE 221‐520‐000‐8152‐3000 RENT  ‐ EQUIPMENT 0 0 0 (400) 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Lease/Rent Expense 000 4 0 000 NET OF REVENUES/APPROPRIATIONS ‐ 520‐000 ‐ LIBRARY BUILDING MAINT (256,600) (260,300) (231,300) (268,500) (288,000) (295,000) Fund 500 ‐ DEBT SERVICE FUND Dept 000‐000 ‐ REVENUES PROPERTY TAXES 500‐000‐000‐7000‐0000 RE/PP  TAXES 2,357,000 2,375,000 2,370,000 2,525,000 2,525,000 2,525,000   NET OF REVENUES/APPROPRIATIONS ‐ Property Taxes 2,357,000 2,375,000 2,370,000 2,525,000 2,525,000 2,525,000 INTEREST INCOME 500‐000‐000‐7600‐0000 INTEREST  EARNINGS 16,100 52,700 9,200 700 500 4,000   NET OF REVENUES/APPROPRIATIONS ‐ Interest Income 16,100 52,700 9,200 700 500 4,000 OTHER FINANCING SOURCES 500‐000‐000‐7800‐0000 PROCEEDS  ‐ DEBT ISSUE 0 19,470,000 0000 500‐000‐000‐7800‐0004 DEBT PREMIUM 0 142,500 0 0 0 167,400   NET OF REVENUES/APPROPRIATIONS ‐ Other Financing Sources 0 19,612,500 0 0 0 167,400 TRANSFERS IN 500‐000‐000‐7801‐0100 TRANSFER  FROM GENERAL FUND 28,000 28,000 87,200 35,400 28,000 22,300 500‐000‐000‐7801‐0200 TFR  FROM S R 0000 400,000 370,800 500‐000‐000‐7801‐0204 TFR FROM TOURISM 00000 75,100 500‐000‐000‐7801‐0400 TFR  FROM SA 116,900 60,100 45,800 25,700 10,200 0 500‐000‐000‐7801‐0605 TFR  FROM MUNICIPAL FACILITIES 3,263,800 3,440,800 3,397,300 3,435,200 3,196,000 2,236,000 500‐000‐000‐7801‐0610 TFR  FROM CAP PROJ 0 108,100 97,000 112,200 0 0 500‐000‐000‐7801‐0616 TFR  FROM TIF#5 1,534,900 1,587,200 0000 500‐000‐000‐7801‐0618 TRANSFER  FROM TID 6 474,900 974,500 645,200 754,800 938,000 963,800 500‐000‐000‐7801‐0620 TRANSFER  FROM TID 8 3,078,000 3,429,400 1,713,800 1,691,800 1,688,000 1,941,200 500‐000‐000‐7801‐0621 TRANSFER  FROM TID 9 56,200 55,100 53,800 52,300 51,000 60,200 500‐000‐000‐7801‐0630 TFR  FROM TID #10 336,500 321,800 443,600 388,600 389,000 554,900 500‐000‐000‐7801‐0631 TFR  FROM TID #11 11,200 10,000 39,900 42,600 47,000 51,200 500‐000‐000‐7801‐0632 TFR  FROM TID #12 43,200 115,800 298,200 290,100 285,000 283,500 500‐000‐000‐7801‐0633 TFR  FROM TID 13 0 67,000 0 158,700 157,000 154,600   NET OF REVENUES/APPROPRIATIONS ‐ Transfers In 8,943,600 10,197,800 6,821,800 6,987,400 7,189,200 6,713,600 NET OF REVENUES/APPROPRIATIONS ‐ 000‐000 ‐ REVENUES 11,316,700 32,238,000 9,201,000 9,513,100 9,714,700 9,410,000 Dept 800‐000 ‐ DEBT SERVICE BOND ISSUE EXPENDITURES 500‐800‐000‐8800‐0003 BOND  ISSUANCE EXPENSES 70,500 160,100 (4,100) 0 0 0 500‐800‐000‐8800‐0004 DEBT DISCOUNT (76,400) 00000   NET OF REVENUES/APPROPRIATIONS ‐ Bond Issue Expenditures 5,900 (160,100) 4,100 0 0 0 DEBT ‐ PRINCIPAL PAYMENTS 500‐800‐000‐8810‐0000 PRINCIPAL  PAYMENTS ON LONG‐TERM DEBT 8,895,900 9,572,000 6,948,000 7,548,000 7,708,000 7,255,000 500‐800‐000‐8810‐0003 CURRENT  REFUNDING PAYMENTS 0 19,435,000 0000   NET OF REVENUES/APPROPRIATIONS ‐ Debt ‐ Principal Payments (8,895,900) (29,007,000) (6,948,000) (7,548,000) (7,708,000) (7,255,000) DEBT ‐ INTEREST PAYMENTS 500‐800‐000‐8850‐0000 INTEREST  PAYMENTS ON LONG‐TERM DEBT 2,684,700 2,421,700 2,359,900 2,138,400 1,987,000 2,128,800   NET OF REVENUES/APPROPRIATIONS ‐ Debt ‐ Interest Payments (2,684,700) (2,421,700) (2,359,900) (2,138,400) (1,987,000) (2,128,800) NET OF REVENUES/APPROPRIATIONS ‐ 800‐000 ‐ DEBT SERVICE (11,574,700) (31,588,800) (9,303,800) (9,686,400) (9,695,000) (9,383,800) Fund 605 ‐ MUNICIPAL FACILITIES AND EQUIP Dept 000‐210 ‐ REVENUES INTEREST INCOME 605‐000‐210‐7600‐0610 INTEREST  ON ADV TO CAP PROJECTS 0 0 0 2,600 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Interest Income 0 0 0 2,600 0 0 MISCELLANEOUS 605‐000‐210‐7708‐0000 HILLSIDE  FARMS RENTAL INCOME 5,600 00000   NET OF REVENUES/APPROPRIATIONS ‐ Miscellaneous 5,600 00000 TRANSFERS IN 605‐000‐210‐7801‐0200 TFR  FROM SR 385,600 0000 668,000   NET OF REVENUES/APPROPRIATIONS ‐ Transfers In 385,600 0000 668,000 CHARGES FOR SERVICES 605‐000‐210‐7716‐0000 TIPPING  FEES ‐ LANDFILL 3,188,800 2,163,300 2,405,100 2,710,100 2,500,000 2,875,000   NET OF REVENUES/APPROPRIATIONS ‐ Charges for Services 3,188,800 2,163,300 2,405,100 2,710,100 2,500,000 2,875,000 NET OF REVENUES/APPROPRIATIONS ‐ 000‐210 ‐ REVENUES 3,580,000 2,163,300 2,405,100 2,712,700 2,500,000 3,543,000 Dept 001‐000 ‐ GENERAL INTERGOVERNMENTAL 605‐001‐000‐7103‐0000 GRANT  REVENUES 100 0 62,800 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Intergovernmental 100 0 62,800 0 0 0 INTEREST INCOME 605‐001‐000‐7600‐0000 INTEREST  EARNINGS 60,900 47,400 16,100 1,300 500 10,000 605‐001‐000‐7600‐0204 INTEREST EARNED ON FUND 204 ADV 9 0 000000 605‐001‐000‐7600‐0618 INTEREST  ON ADVANCE ‐ TID #6 600 5,700 5,200 5,000 9,100 5,000 605‐001‐000‐7600‐0621 INTEREST  ON ADVANCE ‐ TID #9 0 7,600 2,900 1,600 2,900 2,000 605‐001‐000‐7600‐0630 INTEREST  EARNED ON TID 10 ADV 0 0 3,400 3,200 5,700 2,000 605‐001‐000‐7600‐0632 INTEREST  ON ADVANCE TO TID #12 3,800 0 0 300 0 500 605‐001‐000‐7600‐0633 INTEREST  EARNED ON TID #13 ADV 0 500 200 800 600 500 605‐001‐000‐7600‐0634 INTEREST EARNED ON TID #14 ADV 0 500 400 300 400 500 605‐001‐000‐7600‐0730 INTEREST  EARNINGS SU ADVANCE 1,800 0 0 500 0 500 605‐001‐000‐7600‐0740 INTEREST  EARNINGS STM ADVANCE 49,400 29,600 0000   NET OF REVENUES/APPROPRIATIONS ‐ Interest Income 117,400 91,300 28,200 13,000 19,200 21,000 MISCELLANEOUS 605‐001‐000‐7720‐0000 SALE  OF VILLAGE PROPERTY 44,200 36,400 133,700 120,000 50,000 50,000 605‐001‐000‐7770‐0001 INSURANCE  RECOVERIES 0 180,400 0 (15,000) 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Miscellaneous 44,200 216,800 133,700 105,000 50,000 50,000 PROPERTY & EQUIPMENT 605‐001‐000‐8188‐1000 CAPOUT ‐ADMINISTRATION 6,000 00000 605‐001‐000‐8188‐9200 CAPOUT ‐EQ.POLICE 250,100 00000 605‐001‐000‐8188‐9210 CAPOUT ‐EQ.EMS 210,700 0 281,800 0 0 0 605‐001‐000‐8188‐9220 CAPOUT ‐EQ.FIRE 58,100 624,000 33,100 462,400 0 400,000 605‐001‐000‐8188‐9400 CAPOUT ‐EQ.PUBLIC WORKS 390,400 466,100 609,600 1,043,000 260,000 837,000 605‐001‐000‐8188‐9625 CAPOUT ‐EQ.DEVELOPMENT 27,300 0 0 4,900 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Property & Equipment (942,600) (1,090,100) (924,500) (1,510,300) (260,000) (1,237,000) TRANSFERS IN 605‐001‐000‐7801‐0100 TRANSFER  FROM GENERAL FUND 1,100,900 1,109,000 1,330,000 1,459,000 240,000 382,000 605‐001‐000‐7801‐1100 SURPLUS  TRANSFER FROM GENERAL FUND 210,500 900,000 1,302,900 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Transfers In 1,311,400 2,009,000 2,632,900 1,459,000 240,000 382,000 NET OF REVENUES/APPROPRIATIONS ‐ 001‐000 ‐ GENERAL 530,500 1,227,000 1,933,100 66,700 49,200 (784,000) Dept 210‐000 ‐ EMS PROPERTY & EQUIPMENT 605‐210‐000‐8186‐9100 CAPOUT ‐BLDG IMP (GEN GOV) 12,400 61,800 153,700 16,400 0 750,000 605‐210‐000‐8186‐9200 CAPOUT ‐BLDG IMP (POLICE) 73,300 00000 605‐210‐000‐8186‐9220‐22035‐00 CAPOUT‐BLDG IMP (FIRE) 300 00000 605‐210‐000‐8186‐9400 CAPOUT ‐BLDG IMP (PUBLIC WORKS) 4,611,100 96,800 11,600 0 0 0 605‐210‐000‐8190‐4000 SECURITY  SYSTEM 7,800 00000 605‐210‐000‐8190‐5000 TELEPHONE  SYSTEM 3,400 00000 605‐210‐000‐8190‐8000 COMPUTER  HARDWARE 29,600 00000 605‐210‐000‐8190‐8095 A/V  SYSTEM 6,100 00000   NET OF REVENUES/APPROPRIATIONS ‐ Property & Equipment (4,744,000) (158,600) (165,300) (16,400) 0 (750,000) NET OF REVENUES/APPROPRIATIONS ‐ 210‐000 ‐ EMS (4,744,000) (158,600) (165,300) (16,400) 0 (750,000) Dept 220‐000 ‐ FIRE DEPARTMENT PROPERTY & EQUIPMENT 605‐220‐000‐8186‐2503 STATION  # 3 00000 750,000   NET OF REVENUES/APPROPRIATIONS ‐ Property & Equipment 00000 (750,000) NET OF REVENUES/APPROPRIATIONS ‐ 220‐000 ‐ FIRE DEPARTMENT 00000 (750,000) Dept 800‐000 ‐ DEBT SERVICE BOND ISSUE EXPENDITURES 605‐800‐000‐8800‐0000 BOND  EXPENSES 1,600 1,900 1,400 1,100 1,000 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Bond Issue Expenditures (1,600) (1,900) (1,400) (1,100) (1,000) (1,000) TRANSFERS OUT 605‐800‐000‐8901‐0500 TRANSFER  TO DEBT SERVICE 3,263,800 3,440,800 3,397,300 3,435,200 3,196,000 2,236,000   NET OF REVENUES/APPROPRIATIONS ‐ Transfers Out (3,263,800) (3,440,800) (3,397,300) (3,435,200) (3,196,000) (2,236,000) NET OF REVENUES/APPROPRIATIONS ‐ 800‐000 ‐ DEBT SERVICE (3,265,400) (3,442,700) (3,398,700) (3,436,300) (3,197,000) (2,237,000) Fund 700 ‐ RISK MANAGEMENT FUND Dept 001‐000 ‐ GENERAL INTEREST INCOME 700‐001‐000‐7600‐0000 INTEREST  EARNINGS 12,300 13,800 2,800 300 500 2,200 700‐001‐000‐7630‐0000 DIVIDEND  ON INVESTMENT 18,600 19,800 18,400 21,800 22,000 22,000   NET OF REVENUES/APPROPRIATIONS ‐ Interest Income 30,900 33,600 21,200 22,100 22,500 24,200 CONTRACTUAL SERVICES 700‐001‐000‐8310‐0000 LEGAL  SERVICES 0 22,400 56,100 32,500 20,000 20,000   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services 0 (22,400) (56,100) (32,500) (20,000) (20,000) INSURANCES 700‐001‐000‐8610‐0000 LIABILITY  INSURANCE 46,900 48,300 49,300 51,500 54,000 56,000 700‐001‐000‐8610‐0001 IBNR  ADJUSTMENT 0 142,500 (48,500) 116,800 0 0 700‐001‐000‐8612‐0000 CLAIMS  SETTLED 18,100 23,800 15,000 0 15,000 15,000   NET OF REVENUES/APPROPRIATIONS ‐ Insurances (65,000) (214,600) (15,800) (168,300) (69,000) (71,000) NET OF REVENUES/APPROPRIATIONS ‐ 001‐000 ‐ GENERAL (34,100) (203,400) (50,700) (178,700) (66,500) (66,800) Fund 720 ‐ WATER UTILITY Dept 000‐000 ‐ REVENUES INTERGOVERNMENTAL 720‐000‐000‐0421‐7103 GRANT  REVENUES 0 0 5,000 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Intergovernmental 0 0 5,000 0 0 0 RESIDUAL TRANSFER 720‐000‐000‐7999‐0000 PROJECT  ACCOUNT TRANSFER 0 0 0 666,500 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Residual Transfer 0 0 0 666,500 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 000‐000 ‐ REVENUES 0 0 5,000 666,500 0 0 Dept 001‐000 ‐ GENERAL LICENSES AND PERMITS 720‐001‐000‐0474‐0050 PERMIT  REVENUE 4,800 9,500 2,800 5,700 6,000 6,000   NET OF REVENUES/APPROPRIATIONS ‐ Licenses And Permits 4,800 9,500 2,800 5,700 6,000 6,000 INTEREST INCOME 720‐001‐000‐0419‐0002 INT ‐WATER IMPACT FEES PRE 4/10/06 3,000 3,600 800 100 600 500 720‐001‐000‐0419‐0003 INT ‐WATER IMPACT FEES EFFECT 4/10/06 58,500 70,800 13,000 1,500 6,000 6,000 720‐001‐000‐0419‐0022 INT ‐WATER IMPACT FEES EFFECT 4/5/18 3,000 17,600 6,300 1,300 4,000 3,000 720‐001‐000‐7600‐0740 INTEREST  ON ADVANCE ‐ STM WTR 0 26,600 22,400 13,500 24,000 25,000   NET OF REVENUES/APPROPRIATIONS ‐ Interest Income 64,500 118,600 42,500 16,400 34,600 34,500 MISCELLANEOUS 720‐001‐000‐0421‐0002 SCRAP  METAL SALES 2,100 100 0 2,800 2,000 1,000 720‐001‐000‐0430‐0000 GAIN/LOSS  ON SALE 3,500 3,700 18,000 12,800 0 0 720‐001‐000‐0499‐0000 SPEC  ASSESSMENTS COLLECT 0 0 209,800 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Miscellaneous 5,600 3,800 227,800 15,600 2,000 1,000 SALARIES & WAGES 720‐001‐000‐8000‐0000 SALARIES 946,500 924,200 854,400 957,500 1,042,000 1,026,000 720‐001‐000‐8001‐0000 OVERTIME 78,000 68,500 55,600 61,100 76,000 74,000 720‐001‐000‐8001‐2000 VACATION  PAYOUT 4,200 7,500 13,800 3,600 0 0 720‐001‐000‐8001‐2002 COMP ‐TIME PAYOUT 2,300 4,400 6,600 6,200 0 0 720‐001‐000‐8002‐0000 PART  TIME WAGES 1,300 700 0 0 0 2,000 720‐001‐000‐8004‐0000 TEMPORARY  HELP P/T WAGES 0 5,700 11,900 3,800 15,000 19,000 720‐001‐000‐8008‐0000 RETIREMENT/SEVERANCE 0 29,800 50,400 0 0 0 720‐001‐000‐8009‐9000 PAYROLL  ALLOC ‐ CLEARING (1,032,400) (1,040,900) (983,000) (1,032,200) (1,133,000) (1,121,000)   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages 100 100 (9,700) 0 0 0 FRINGE BENEFITS 720‐001‐000‐8010‐0000 FICA 73,700 79,400 74,700 74,400 87,000 86,000 720‐001‐000‐8011‐0000 PENSION ‐VMF 83,100 68,600 65,800 67,100 73,000 75,000 720‐001‐000‐8011‐0001 PENSION  OPEB 0 72,700 21,300 (90,400) 0 0 720‐001‐000‐8013‐0000 HEALTH  INSURANCE 282,100 294,000 266,200 241,700 303,000 291,000 720‐001‐000‐8013‐0001 HEALTH  INSURANCE OPEB 0 4,800 0000 720‐001‐000‐8014‐0000 DENTAL  INSURANCE 15,100 14,900 12,300 12,400 14,000 13,000 720‐001‐000‐8015‐0000 LIFE  INSURANCE 13,700 4,100 3,300 3,800 4,000 4,000 720‐001‐000‐8015‐0001 LIFE  INSURANCE OPEB 0 14,400 (1,400) 21,600 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (467,700) (552,900) (442,200) (330,600) (481,000) (469,000) MATERIALS AND SUPPLIES 720‐001‐000‐0921‐0020 PAPER/PRINTING  SUPPLIES 0000 2 0 0 2 0 0 720‐001‐000‐0921‐8100 COMPUTER  SOFTWARE 0 800 5,300 6,400 30,900 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies 0 (800) (5,300) (6,400) (31,100) (1,200) REPAIR/MAINTENANCE 720‐001‐000‐8160‐0200 RM  ‐ SECURITY SYSTEM 0000 1,000 1,000 720‐001‐000‐8162‐2000 RM ‐BUILDING & GROUNDS 0 1,600 0 200 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance 0 (1,600) 0 (200) (1,000) (1,000) PROPERTY & EQUIPMENT 720‐001‐000‐8190‐4000 SECURITY  SYSTEM 0 0 71,000 27,100 38,200 39,000 720‐001‐000‐8190‐5000 TELEPHONE  SYSTEM 0 0 3,100 0 3,200 0   NET OF REVENUES/APPROPRIATIONS ‐ Property & Equipment 0 0 (74,100) (27,100) (41,400) (39,000) UTILITIES 720‐001‐000‐8211‐0001 ALARM  MONITORING SERVICE 0 0 0 300 2,700 2,800   NET OF REVENUES/APPROPRIATIONS ‐ Utilities 0 0 0 (300) (2,700) (2,800) LEASE/RENT EXPENSE 720‐001‐000‐8152‐6005 RENT  ‐ DATACENTER 0000 1,000 1,200   NET OF REVENUES/APPROPRIATIONS ‐ Lease/Rent Expense 0000 (1,000) (1,200) TRANSFERS OUT 720‐001‐000‐8901‐0740 TFR  TO STORM UTILITY 0 0 76,300 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Transfers Out 0 0 (76,300) 0 0 0 DEBT ‐ INTEREST PAYMENTS 720‐001‐000‐0930‐4270 INTEREST  ON LONG‐TERM DEBT 210,000 229,200 237,900 250,900 200,000 250,000   NET OF REVENUES/APPROPRIATIONS ‐ Debt ‐ Interest Payments (210,000) (229,200) (237,900) (250,900) (200,000) (250,000) CHARGES FOR SERVICES 720‐001‐000‐0416‐0000 HYDRANT  RENTAL REVENUE 1,000 1,300 1,600 1,500 2,500 3,000 720‐001‐000‐0416‐0001 SPRINKLING  METER INSTALL. 3,500 3,200 7,400 5,300 6,200 6,200 720‐001‐000‐0421‐0000 PROPERTY  RENTAL 238,000 252,200 262,200 242,200 250,000 250,000 720‐001‐000‐0460‐0000 UNMETERED  SALES GEN CUST 5,800 8,800 8,900 5,500 6,000 5,700 720‐001‐000‐0461‐0000 RES ‐METER SALES 2,740,800 2,806,900 3,143,500 3,061,100 2,900,000 3,000,000 720‐001‐000‐0461‐0001 BUS ‐METER SALES 1,252,700 1,321,000 1,197,000 1,203,900 1,250,000 1,250,000 720‐001‐000‐0461‐0002 INDUS ‐METER SALES 484,900 450,100 363,400 429,500 400,000 400,000 720‐001‐000‐0462‐0000 PRIVATE  FIRE PROTECTION 194,600 197,400 199,500 201,600 200,000 200,000 720‐001‐000‐0463‐0000 PUBLIC  FIRE PROTECTION CHARGE (TO VMF 1,573,900 1,573,900 1,573,900 1,573,900 1,574,000 1,574,000 720‐001‐000‐0464‐0000 PUBLIC ‐METER SALES 32,600 35,300 28,000 32,300 35,000 35,000 720‐001‐000‐0464‐0001 MUNI ‐METER SALES 16,700 19,200 19,900 21,100 18,000 18,000 720‐001‐000‐0470‐0000 PENALTIES 42,400 39,600 4,600 20,600 43,000 40,000 720‐001‐000‐0471‐0000 SERVICES  CALLS 2,500 1,900 2,200 1,500 2,500 6,500 720‐001‐000‐0471‐0001 SERVICE  CALLS ‐ LANNON 2,000 1,600 5,700 13,200 7,500 0 720‐001‐000‐0472‐0000 RENT ‐METERS 159,200 161,600 165,000 168,300 155,000 170,000 720‐001‐000‐0473‐0000 ROI ‐METERS 65,000 60,000 56,200 54,700 60,000 60,000 720‐001‐000‐0474‐0000 REFUNDS (1,100) (7,100) (200) (7,800) (4,500) (4,500)   NET OF REVENUES/APPROPRIATIONS ‐ Charges for Services 6,814,500 6,926,900 7,038,800 7,028,400 6,905,200 7,013,900 RESIDUAL TRANSFER 720‐001‐000‐7999‐0000 PROJECT  ACCOUNT TRANSFER 0 0 0 (666,500) 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Residual Transfer 0 0 0 (666,500) 0 0 OTHER INCOME (WATER UTIL) 720‐001‐000‐0415‐0000 MERCH  SALES, INSTALLS, TAPPING 1,100 1,000 1,100 1,300 700 0 720‐001‐000‐0415‐0001 SALE  OF METERS, HYDRANTS ‐ LANNON 12,200 2,000 8,000 37,200 14,000 0 720‐001‐000‐0419‐0000 INTEREST  EARNINGS 0 100 0 800 0 800 720‐001‐000‐0419‐0004 INTEREST‐STATE POOL 161,500 190,300 37,400 3,700 10,000 11,000 720‐001‐000‐0474‐0002 WATER  TEST KITS 3,900 6,500 2,100 5,200 7,000 6,500 720‐001‐000‐0474‐0009 OTHER  REVENUES (500) 1,300 (100) 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Other Income (Water Util) 178,200 201,200 48,500 48,200 31,700 18,300 IMPACT FEES 720‐001‐000‐0422‐0010 WATER  IMPACT FEES EFFECT 4/10/06 39,800 00000 720‐001‐000‐0422‐0022 WATER  IMPACT FEES EFFECT 4/5/18 540,000 551,600 799,100 719,900 800,000 750,000   NET OF REVENUES/APPROPRIATIONS ‐ Impact Fees 579,800 551,600 799,100 719,900 800,000 750,000 CAPITAL CONTRIBUTIONS 720‐001‐000‐0499‐0001 CIAOC  ‐ DEVELOPERS 1,372,400 1,125,700 771,900 968,200 0 0 720‐001‐000‐0499‐0002 CIAOC  ‐ MUNI 1,121,500 0 38,300 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Capital Contributions 2,493,900 1,125,700 810,200 968,200 0 0 OPERATING EXPENSE 720‐001‐000‐0602‐0000 SOS  MILWAUKEE WATER 1,635,900 1,733,700 1,723,500 1,729,000 1,800,000 1,854,000 720‐001‐000‐0614‐0000 SOS  MAINT‐WELLS/SPRINGS 9,800 17,200 12,000 8,800 25,000 25,000 720‐001‐000‐0623‐0000 PUMPING  POWER PURCHASED 173,500 184,600 176,100 212,600 214,000 248,400 720‐001‐000‐0624‐0001 L ‐PUMPING OPERATIONS 147,400 97,300 111,600 128,400 102,000 148,000 720‐001‐000‐0626‐0000 PUMPING  SUPPLIES & EXP 15,700 15,000 18,100 11,100 20,000 20,000 720‐001‐000‐0633‐0000 PUMPING  MAINT EQUIPMENT 0 0 7,500 0 10,000 10,000 720‐001‐000‐0633‐0001 L ‐PUMP.EQ.MAINT. 52,700 75,300 33,500 19,800 79,000 22,000 720‐001‐000‐0641‐0000 WATER  TREAT‐CHEMICALS 15,900 16,400 12,200 19,900 25,000 35,000 720‐001‐000‐0642‐0000 WATR  TREAT‐OPER EXPENSES 12,500 16,900 30,100 14,000 20,000 54,000 720‐001‐000‐0642‐0001 L ‐TREATMENT OPERATION 51,300 63,900 81,900 70,000 67,000 77,000 720‐001‐000‐0652‐0000 WATER  TREAT‐MAINT EQUIP 0000 1,000 1,000 720‐001‐000‐0652‐0001 L ‐TREAT.EQ.MAINT. 3,300 2,700 2,700 1,100 3,000 1,000 720‐001‐000‐0661‐0001 L ‐TD‐OPER‐STORAGE FACILITIES 1,800 1,600 1,900 3,200 2,000 4,000 720‐001‐000‐0662‐0001 L ‐T&D OPERATIONS 36,000 41,200 46,300 31,400 43,000 36,000 720‐001‐000‐0663‐0000 TD ‐METER EXPENSES 000 1 0 000 720‐001‐000‐0663‐0001 L ‐METERS T&D 7,400 7,100 4,500 5,400 7,000 6,000 720‐001‐000‐0664‐0001 L ‐CUST INSTALLATIONS 2,000 1,100 200 600 1,000 1,000 720‐001‐000‐0671‐0000 TD ‐MAINT‐STRUC/IMPROVMTS 16,500 18,400 23,100 20,900 35,000 25,000 720‐001‐000‐0671‐0001 L ‐STRUC/IMPR.MAINT. 0000 1,000 2,000 720‐001‐000‐0672‐0000 TD ‐MAINT‐RESERVOIRS 8,100 2,800 6,700 9,400 3,500 3,500 720‐001‐000‐0672‐0001 L ‐RESERVOIR MAINT 5,400 1,700 4,900 1,700 2,000 2,000 720‐001‐000‐0673‐0000 TD ‐MAINT‐MAINS 83,000 83,000 63,400 81,100 95,000 95,000 720‐001‐000‐0673‐0001 L ‐MAINS MAINTENANCE 65,100 47,100 17,100 52,000 52,000 51,000 720‐001‐000‐0675‐0000 TD ‐MAINT‐LATERALS 6,300 5,000 6,000 (200) 10,000 10,000 720‐001‐000‐0675‐0001 L ‐T&D LATERALS 3,700 4,600 13,700 10,300 8,000 14,000 720‐001‐000‐0676‐0000 TD ‐MAINT‐METERS 23,500 15,900 12,300 10,800 20,000 20,000 720‐001‐000‐0676‐0001 L ‐METER MAINTENANCE 11,200 1,500 1,600 8,200 2,000 10,000 720‐001‐000‐0677‐0000 TD ‐MAINT‐HYDRANTS (3,400) 24,000 7,100 9,100 25,000 30,000 720‐001‐000‐0677‐0001 L ‐HYDRANT MAINTENANCE 11,200 21,200 14,000 12,200 24,000 20,000 720‐001‐000‐0901‐0000 L ‐SUPV.CUST.ACCTG. 16,700 17,100 15,300 0 18,000 18,000 720‐001‐000‐0902‐0000 METER  READING 8,200 5,900 2,800 2,900 6,000 9,000 720‐001‐000‐0902‐0001 L ‐METER READING 0 0 5,800 7,900 6,000 6,000 720‐001‐000‐0903‐0000 L ‐ACCTG&COLLECTION 100,300 105,600 98,300 115,800 111,000 129,000 720‐001‐000‐0903‐0010 POSTAGE 14,700 14,800 9,700 11,100 12,000 20,000 720‐001‐000‐0903‐0020 PAYMENT  PROCESSING SERVICE FEES 14,700 14,200 13,200 13,300 10,000 13,500 720‐001‐000‐0904‐0000 UNCOLLECTIBLE  ACCOUNTS (800) 1,400 (300) 500 2,000 1,000 720‐001‐000‐0905‐0000 MISC  CUST ACCT SUPPL&EXP 10,700 11,900 11,500 8,700 8,000 10,000   NET OF REVENUES/APPROPRIATIONS ‐ Operating Expense (2,560,300) (2,670,100) (2,588,300) (2,631,100) (2,869,500) (3,031,400) WU ‐ ADMIN. & GENERAL 720‐001‐000‐0920‐0000 L ‐ADMIN & GENERAL 456,900 497,400 439,900 518,500 567,000 537,000 720‐001‐000‐0921‐0000 OFFICE  SUPPLIES/EXPENSES 4,600 1,100 3,800 900 3,000 3,000 720‐001‐000‐0921‐8000 COMPUTER  HARDWARE 0 4,200 18,100 1,700 29,000 29,500 720‐001‐000‐0921‐8002 RM ‐CABLING 700 0 0 0 5,000 5,000 720‐001‐000‐0921‐8130 COMPUTER  SUPPLIES 500 500 600 600 0 0 720‐001‐000‐0921‐8152 RENT ‐OFF. E Q . 0000 4 0 0 6 0 0 720‐001‐000‐0921‐8162 RM ‐COMPUTER HARDWARE 0000 1,000 1,000 720‐001‐000‐0921‐8165 MICROSOFT  ENTERPRISE AGREEMENT 3,300 3,300 4,000 8,000 8,200 8,500 720‐001‐000‐0921‐8209 DIGGERS  HOT LINE 28,300 36,300 39,600 37,500 36,000 38,000 720‐001‐000‐0921‐8210 TELEPHONE  SERVICE 4,300 3,500 3,300 3,100 3,500 4,000 720‐001‐000‐0921‐8211 CELLULAR  DATA SERVICE 3,200 3,600 4,200 5,100 5,900 6,000 720‐001‐000‐0921‐8213 CELLULAR  TELEPHONE SERVICE 800 800 700 700 1,200 1,500 720‐001‐000‐0921‐8214 INTERNET SERVICE 1,000 1,000 4,500 3,900 3,200 5,000 720‐001‐000‐0921‐8215 WAN  SERVICE 0 0 0 1,300 1,600 1,600 720‐001‐000‐0921‐8219 CABLE  TV SERVICE 400 400 500 500 500 500 720‐001‐000‐0921‐8301 MAINTENANCE  AND SUPPORT 27,100 28,000 37,900 35,700 36,200 32,000 720‐001‐000‐0921‐8302 CONSULTING 36,000 10,600 7,500 0 0 0 720‐001‐000‐0923‐0000 PROFESSIONAL  SERVICES 39,400 55,200 114,100 121,900 100,000 130,000 720‐001‐000‐0923‐0003 AUDIT  AND FINANCIAL SERVICES 15,600 16,000 20,400 15,900 18,000 18,000 720‐001‐000‐0923‐0011 INSPECTION  SERVICES 14,000 8,200 59,400 72,600 65,000 65,000 720‐001‐000‐0923‐0020 RATE  STUDY 00000 13,000 720‐001‐000‐0924‐0000 PROPERTY  AND LIABILITY INSURANCE 27,900 30,800 46,900 38,300 40,000 40,000 720‐001‐000‐0925‐0000 WORKERS  COMPENSATION INS 27,200 22,100 23,100 12,700 20,000 22,000 720‐001‐000‐0925‐0001 INJURIES  AND DAMAGES 0 0 9,000 0 0 0 720‐001‐000‐0926‐8016 HEALTH  INSURANCE OPEB 2,700 13,300 5,300 9,200 20,000 20,000 720‐001‐000‐0928‐0000 REGULATORY  COMMISSION E X P 0000 6 0 0 6 0 0 720‐001‐000‐0928‐0001 EMER.PLANNING  NOTIF.FEES 00000 5 0 0 720‐001‐000‐0928‐0002 HAZARDOUS  WASTE FEES 400 400 0 400 600 600 720‐001‐000‐0930‐0000 MISC  GENERAL EXPENSES 4,700 3,800 2,700 14,900 10,000 12,500 720‐001‐000‐0930‐0001 TRAINING  ‐ OPERATIONS 5,300 5,900 2,200 7,700 200 0 720‐001‐000‐0930‐0235 REFUNDS 400 0 500 300 800 800 720‐001‐000‐0930‐4030 DEPRECIATION 1,709,700 1,793,000 1,856,700 1,899,100 1,950,000 1,950,000 720‐001‐000‐0930‐4081 REAL  ESTATE TAXES 1,266,500 1,190,000 1,233,400 1,152,200 1,330,000 1,300,000 720‐001‐000‐0930‐4082 PSC  REMAINDER ASSESSMENT 6,900 6,600 7,300 8,200 7,300 7,300 720‐001‐000‐0932‐0000 TRANSPORTATION  EXPENSE 0 33,100 25,500 56,400 40,000 45,000 720‐001‐000‐0932‐0001 TRANSPORTATION  EXPENSE ‐ CLEARING 0 (33,100) (25,500) (56,400) (40,000) (45,000) 720‐001‐000‐0932‐0390 MAINT  OF GEN.PLANT 2 0 000000   NET OF REVENUES/APPROPRIATIONS ‐ Wu ‐ Admin. & General (3,688,000) (3,736,000) (3,945,600) (3,970,900) (4,264,200) (4,253,500) DEBT SERVICE 720‐001‐000‐0930‐4271 BOND  EXPENSES 2,900 3,600 2,600 2,700 2,600 2,700 720‐001‐000‐0930‐4280 AMORT  OF DISCOUNT/(PREMIUM) (22,500) (25,300) (28,100) (33,900) (29,000) (30,000) 720‐001‐000‐0930‐4281 BOND  ISSUANCE COSTS 24,700 00000   NET OF REVENUES/APPROPRIATIONS ‐ Debt Service (5,100) 21,700 25,500 31,200 26,400 27,300 NET OF REVENUES/APPROPRIATIONS ‐ 001‐000 ‐ GENERAL 3,210,300 1,768,500 1,615,800 949,600 (86,000) (198,100) Dept 800‐000 ‐ DEBT SERVICE BOND ISSUE EXPENDITURES 720‐800‐000‐8800‐0003 BOND  ISSUANCE EXPENSES 0 25,800 56,100 69,300 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Bond Issue Expenditures 0 (25,800) (56,100) (69,300) 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 800‐000 ‐ DEBT SERVICE 0 (25,800) (56,100) (69,300) 0 0 Fund 730 ‐ SEWER UTILITY Dept 000‐000 ‐ REVENUES MISCELLANEOUS 730‐000‐000‐7720‐0002 GAIN/LOSS  ON DISPOSA L (35,800) 00000   NET OF REVENUES/APPROPRIATIONS ‐ Miscellaneous (35,800) 00000 NET OF REVENUES/APPROPRIATIONS ‐ 000‐000 ‐ REVENUES (35,800) 00000 Dept 000‐090 ‐ REVENUES TRANSFERS IN INTERGOVERNMENTAL 730‐000‐090‐7103‐0000 GRANT  REVENUES 472,700 (21,400) 0000   NET OF REVENUES/APPROPRIATIONS ‐ Intergovernmental 472,700 (21,400) 0000 INTEREST INCOME 730‐000‐090‐7600‐0000 INTEREST  EARNINGS 37,300 44,600 15,200 1,000 2,000 3,000 730‐000‐090‐7610‐0000 INT ‐PAST DUE INVOICES 00 1 0 0000 730‐000‐090‐7621‐0000 INT ‐INTERCEPTOR SEWER RS 30,400 37,000 8,100 900 1,700 2,000 730‐000‐090‐7621‐0001 INT ‐SEWER IMPACT FEES 8,200 10,000 2,200 300 2,000 2,000 730‐000‐090‐7621‐0003 INT ‐SEWER IMPACT FEES EFFECT 4/10/06 53,200 63,200 13,400 1,500 10,000 1,500 730‐000‐090‐7621‐0022 INT ‐SEWER IMPACT FEES EFFECT 4/5/18 2,500 16,400 5,700 1,200 4,000 1,500   NET OF REVENUES/APPROPRIATIONS ‐ Interest Income 131,600 171,200 44,700 4,900 19,700 10,000 MISCELLANEOUS 730‐000‐090‐7445‐0001 REFUNDS 0 21,400 0000 730‐000‐090‐7720‐0000 SALE  OF VILLAGE PROPERTY 2,700 00000 730‐000‐090‐7725‐0000 SCRAP  METAL SALES 4 0 000000 730‐000‐090‐7750‐0000 MISC  RENTALS 18,000 00000 730‐000‐090‐7785‐0000 SA ‐COLLECTED 4,800 00000   NET OF REVENUES/APPROPRIATIONS ‐ Miscellaneous 25,900 21,400 0000 IMPACT FEES 730‐000‐090‐7560‐0010 SEWER  IMPACT FEE EFFECT 4/10/06 64,800 00000 730‐000‐090‐7560‐0022 SEWER  IMPACT FEES EFFECT 4/5/18 504,600 509,700 703,400 522,100 625,000 500,000   NET OF REVENUES/APPROPRIATIONS ‐ Impact Fees 569,400 509,700 703,400 522,100 625,000 500,000 CAPITAL CONTRIBUTIONS 730‐000‐090‐7785‐0002 CIAOC  ‐ DEVELOPERS 1,444,400 1,198,600 638,100 799,400 0 0 730‐000‐090‐7785‐0003 CIAOC  ‐ MUNI 134,700 0 83,700 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Capital Contributions 1,579,100 1,198,600 721,800 799,400 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 000‐090 ‐ REVENUES TRANSFERS IN 2,778,700 1,879,500 1,469,900 1,326,400 644,700 510,000 Dept 000‐300 ‐ REVENUES SANITARY SEWER‐VMF CHARGES FOR SERVICES 730‐000‐300‐7550‐0000 PENALTIES ‐SEWER 80,900 79,400 9,400 41,600 80,000 70,000 730‐000‐300‐7551‐0000 LANNON  SERVICES 14,800 59,100 56,200 49,900 50,000 15,000   NET OF REVENUES/APPROPRIATIONS ‐ Charges for Services 95,700 138,500 65,600 91,500 130,000 85,000 VMF ‐ OPERATIONS & MAINT. 730‐000‐300‐7520‐0100 VMF  USER CHG‐RES 843,600 893,800 903,300 922,100 924,000 949,000 730‐000‐300‐7520‐0200 VMF  USER CHG‐NCC 129,400 146,400 134,500 138,300 146,000 146,000 730‐000‐300‐7520‐0300 VMF  USER CHG DCC 3,100 3,200 2,900 900 3,500 900 730‐000‐300‐7520‐0400 VMF  USER CHG‐NCI 700 1,300 800 900 1,000 900 730‐000‐300‐7520‐0500 VMF  USER CHG‐DCI 18,400 16,900 14,600 16,000 16,000 16,000 730‐000‐300‐7520‐0600 VMF  USER CHG‐WCI 6,000 5,400 1,700 3,600 3,000 3,700 730‐000‐300‐7520‐0700 VMF  USER CHG‐WCC 55,300 75,900 72,800 63,400 75,000 75,000 730‐000‐300‐7520‐1100 VMF  BKFD RES.USER CHARGE 46,900 49,300 50,200 49,900 52,000 52,000 730‐000‐300‐7520‐1200 VMF  BKFD NCC USER CHARGE 600 700 600 600 1,000 600 730‐000‐300‐7520‐2100 VMF  SUSSEX RESIDENTAL 69,000 77,000 83,800 89,300 84,000 91,000 730‐000‐300‐7520‐2200 VMF  SUSSEX NCC 3,600 4,400 2,800 3,000 3,000 3,100   NET OF REVENUES/APPROPRIATIONS ‐ Vmf ‐ Operations & Maint. 1,176,600 1,274,300 1,268,000 1,288,000 1,308,500 1,338,200 NET OF REVENUES/APPROPRIATIONS ‐ 000‐300 ‐ REVENUES SANITARY SEWER‐VMF 1,272,300 1,412,800 1,333,600 1,379,500 1,438,500 1,423,200 Dept 000‐320 ‐ REVENUES SEWAGE TREATMENT‐OTHER SEWAGE TREATMENT USER CHG 730‐000‐320‐7500‐0100 MMSD ‐RESIDENTIAL 1,139,100 1,222,600 1,304,200 1,270,100 1,310,000 1,350,000 730‐000‐320‐7500‐0200 MMSD ‐NCC 646,900 717,200 653,300 673,200 670,000 690,000 730‐000‐320‐7500‐0300 MMSD ‐DCC 16,300 17,900 15,800 5,800 18,000 18,000 730‐000‐320‐7500‐0400 MMSD ‐NCI 1,800 6,200 1,700 2,000 2,000 2,000 730‐000‐320‐7500‐0500 MMSD ‐DCI 92,300 88,700 79,100 98,100 85,000 101,000 730‐000‐320‐7500‐0600 MMSD ‐WCI 40,000 36,700 12,900 19,400 15,000 19,900 730‐000‐320‐7500‐0700 MMSD ‐WCC 96,600 115,300 108,100 53,800 130,000 130,000 730‐000‐320‐7500‐1100 BKFD  USER CHG‐RES 75,200 80,600 84,700 82,100 85,000 84,500 730‐000‐320‐7500‐1200 BKFD  USER CHG‐NCC 2,700 3,400 2,400 2,700 3,000 2,700 730‐000‐320‐7500‐2100 SUSSEX  USER CHG ‐RES 106,600 122,900 141,200 147,200 145,000 151,000 730‐000‐320‐7500‐2200 SUSSEX  USER CHG‐NCC 57,700 33,400 21,600 18,900 23,000 20,000   NET OF REVENUES/APPROPRIATIONS ‐ Sewage Treatment User Chg 2,275,200 2,444,900 2,425,000 2,373,300 2,486,000 2,569,100 SEWAGE TREATMENT CAP.CHG. 730‐000‐320‐7510‐0100 MMSD ‐RES CAP.RECOVERY 3,400,400 3,631,000 3,756,700 3,725,900 3,800,000 3,915,000 730‐000‐320‐7510‐0200 MMSD ‐NCC CAP.RECOVERY 1,064,800 1,171,900 1,087,400 1,119,500 1,100,000 1,153,000 730‐000‐320‐7510‐0300 MMSD ‐DCC CAP.RECOVERY 29,900 30,400 26,800 9,500 30,000 10,000 730‐000‐320‐7510‐0400 MMSD ‐NCI CAP.RECOVERY 3,400 9,800 3,500 4,400 5,000 4,500 730‐000‐320‐7510‐0500 MMSD ‐DCI CAP.RECOVERY 211,700 146,300 165,100 193,100 180,000 199,000 730‐000‐320‐7510‐0600 MMSD ‐WCI CAP.RECOVERY 78,300 71,900 21,500 48,000 25,000 49,000 730‐000‐320‐7510‐0700 MMSD ‐WCC CAP.RECOVERY 71,400 76,400 69,200 21,500 78,000 75,000 730‐000‐320‐7510‐1100 BKFD  RES.CAP RECOVERY 201,500 213,200 220,700 217,400 225,000 225,000 730‐000‐320‐7510‐1200 BKFD  NCC CAP.RECOVERY 4,500 5,600 4,200 4,600 5,000 4,800 730‐000‐320‐7510‐2100 SUSSEX  RES CAP RECOVERY 293,300 329,400 369,400 389,700 380,000 401,000 730‐000‐320‐7510‐2200 SUSSEX  NCC CAP RECOVERY 44,700 47,600 27,100 27,600 30,000 28,500   NET OF REVENUES/APPROPRIATIONS ‐ Sewage Treatment Cap.Chg. 5,403,900 5,733,500 5,751,600 5,761,200 5,858,000 6,064,800 NET OF REVENUES/APPROPRIATIONS ‐ 000‐320 ‐ REVENUES SEWAGE TREATMENT‐OTH 7,679,100 8,178,400 8,176,600 8,134,500 8,344,000 8,633,900 Dept 300‐000 ‐ SANITARY SEWER & MAINT. SALARIES & WAGES 730‐300‐000‐8000‐0000 SALARIES 492,200 467,600 528,300 562,400 620,000 719,000 730‐300‐000‐8001‐0000 OVERTIME 12,100 14,600 20,200 19,700 22,000 27,000 730‐300‐000‐8001‐2000 VACATION  PAYOUT 4,200 12,800 5,200 7,000 0 0 730‐300‐000‐8001‐2002 COMP ‐TIME PAYOUT 0 100 200 1,300 0 0 730‐300‐000‐8002‐0000 PART  TIME WAGES 1,300 700 0 0 0 2,000 730‐300‐000‐8004‐0000 TEMPORARY  HELP P/T WAGES 0 2,200 0 2,700 8,000 10,000 730‐300‐000‐8008‐0000 RETIREMENT/SEVERANCE 0 41,100 23,300 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (509,800) (539,100) (577,200) (593,100) (650,000) (758,000) FRINGE BENEFITS 730‐300‐000‐8010‐0000 FICA 39,300 40,700 42,100 43,000 50,000 58,000 730‐300‐000‐8011‐0000 PENSION ‐VMF 44,800 33,000 38,300 38,800 42,000 51,000 730‐300‐000‐8011‐0001 PENSION  OPEB 0 38,800 5,100 (53,300) 0 0 730‐300‐000‐8013‐0000 HEALTH  INSURANCE 132,000 143,000 152,600 165,200 193,000 201,000 730‐300‐000‐8013‐0001 HEALTH  INSURANCE OPEB 600 23,300 4,200 0 0 0 730‐300‐000‐8014‐0000 DENTAL  INSURANCE 7,000 7,300 7,200 7,800 8,000 10,000 730‐300‐000‐8015‐0000 LIFE  INSURANCE 8,300 1,900 1,700 1,800 2,000 2,000 730‐300‐000‐8015‐0001 LIFE  INSURANCE OPEB 0 (6,300) 3,700 12,600 0 0 730‐300‐000‐8016‐0000 WORKER'S  COMP INSURANCE 18,300 14,000 14,400 5,000 13,000 16,000 730‐300‐000‐8030‐0140 WAGE/BENE  GF TRANSFERS 14,400 4,900 2,700 7,300 0 0 730‐300‐000‐8030‐0720 WAGE/BENE  WU TRANSFERS 36,400 23,500 25,300 35,400 25,000 39,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (301,100) (324,100) (297,300) (263,600) (333,000) (377,000) EMPLOYEE TRAINING/EXPENSE 730‐300‐000‐8070‐0000 TRAINING  & EDUCATION 600 100 2,600 1,400 3,000 4,000   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (600) (100) (2,600) (1,400) (3,000) (4,000) OTHER OPERATING 730‐300‐000‐8110‐3022 METER  DEPR.FROM WU 50% 89,900 90,100 91,500 95,000 95,000 95,000 730‐300‐000‐8110‐3024 R.O.I. METERS‐WU  50% 65,000 60,000 56,200 54,700 60,000 60,000 730‐300‐000‐8110‐3025 SUSSEX  RESERVE CAP ASSESS 17,400 9,300 0 40,100 18,000 20,000 730‐300‐000‐8209‐0000 DIGGERS  HOT LINE 28,500 34,000 38,200 43,800 35,000 35,000 730‐300‐000‐8436‐0000 UNCOLLECTIBLE  ACCOUNTS (400) 2,300 0 1,600 3,000 2,000 730‐300‐000‐8950‐0000 DEPRECIATION  EXPENSE 1,364,700 1,387,700 1,404,800 1,477,300 1,430,000 1,480,000 730‐300‐000‐8950‐0050 AMORTIZATION  ‐ CWF 252,200 252,200 252,200 252,200 252,000 253,000   NET OF REVENUES/APPROPRIATIONS ‐ Other Operating (1,817,300) (1,835,600) (1,842,900) (1,964,700) (1,893,000) (1,945,000) MATERIALS AND SUPPLIES 730‐300‐000‐8100‐0000 OFFICE  SUPPLIES 300 500 100 400 500 500 730‐300‐000‐8100‐0010 POSTAGE/SHIPPING 21,200 19,500 20,600 16,800 19,000 20,000 730‐300‐000‐8110‐0000 DEPARTMENT  SUPPLIES 3,100 5,300 5,200 6,600 7,500 10,000 730‐300‐000‐8110‐0100 SMALL  EQUIP./TOOLS 1,300 1,400 1,500 1,000 2,000 2,500 730‐300‐000‐8110‐1111 PAYMENT  PROCESSING SERVICE FEES 13,800 11,800 13,200 13,300 15,000 15,000 730‐300‐000‐8110‐3002 MAINLINE  CONS/REPAIR 5,000 0 1,400 1,000 5,000 5,000 730‐300‐000‐8110‐3005 MONITORING  EQUIPMENT 10,200 3,700 3,200 7,800 7,500 7,500 730‐300‐000‐8110‐3020 SUPPLIES  SHARED WU 100 (700) 6,000 6,800 10,000 15,000 730‐300‐000‐8130‐0000 COMPUTER  SUPPLIES 600 500 600 700 700 700 730‐300‐000‐8170‐4000 GAS  & DIESEL FUEL 8,600 6,700 8,300 12,100 15,000 15,000 730‐300‐000‐8182‐1300 MANHOLE  REPAIR VMF 5,200 200 2,500 4,900 6,000 1,000 730‐300‐000‐8182‐1310 MAIN  REPAIR 4,200 (100) 2,000 400 12,000 6,000   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (73,600) (48,800) (64,600) (71,800) (100,200) (98,200) REPAIR/MAINTENANCE 730‐300‐000‐8160‐0200 RM  ‐ SECURITY SYSTEM 00000 1,000 730‐300‐000‐8160‐8002 RM ‐CABLING 700 0 0 0 5,000 5,000 730‐300‐000‐8162‐2000 RM ‐BUILDING & GROUNDS 300 0 0 200 2,500 1,000 730‐300‐000‐8162‐2530 RM ‐LIFT STATION 36,600 35,500 35,600 35,500 35,000 40,000 730‐300‐000‐8162‐3000 R&M  ‐ EQUIPMENT 14,900 5,600 5,600 9,200 8,000 8,500 730‐300‐000‐8162‐4000 RM ‐VEHICLES 5,000 1,300 16,200 (2,100) 3,000 6,000 730‐300‐000‐8162‐7000 RM ‐TV MONITORING 0 0 200 300 5,000 5,000 730‐300‐000‐8162‐8000 RM ‐COMPUTER HARDWARE 0 0 100 0 1,000 1,000 730‐300‐000‐8182‐1303 PRIVATE  LATERAL REPAIRS 465,400 00000 730‐300‐000‐8300‐3001 SANITARY  SEWER & MAINTENANCE 0 0 0 100 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance (522,900) (42,400) (57,700) (43,200) (59,500) (67,500) PROPERTY & EQUIPMENT 730‐300‐000‐8190‐4000 SECURITY  SYSTEM 0 0 64,100 0 14,800 15,000 730‐300‐000‐8190‐5000 TELEPHONE  SYSTEM 0 0 4,500 0 0 0 730‐300‐000‐8190‐8000 COMPUTER  HARDWARE 1,300 4,200 6,800 1,700 1,000 2,000 730‐300‐000‐8190‐8001 GIS 0 500 0 0 1,000 0 730‐300‐000‐8190‐8100 COMPUTER  SOFTWARE 0 500 9,000 800 30,000 1,000   NET OF REVENUES/APPROPRIATIONS ‐ Property & Equipment (1,300) (5,200) (84,400) (2,500) (46,800) (18,000) CONTRACTUAL SERVICES 730‐300‐000‐8160‐5000 MICROSOFT  ENTERPRISE AGREEMENT 1,100 1,100 2,900 5,600 5,900 8,000 730‐300‐000‐8182‐1301 MANHOLE  REPAIR CONTRACTOR 17,100 2,500 0 0 0 6,000 730‐300‐000‐8182‐1305 INTERCEPTOR  MAINT ‐ LANNON 14,400 14,100 34,800 52,900 62,000 65,000 730‐300‐000‐8182‐1315 INTERCEPTOR  MAINT ‐ BROOKFIELD 12,100 13,300 13,500 10,100 16,000 16,000 730‐300‐000‐8300‐1401 ENGINEERING  SERVICES 1,800 4,600 7,100 1,400 8,000 8,000 730‐300‐000‐8300‐1901 AUDIT/ACCTG.  SERV. 6,800 7,000 9,700 17,900 10,000 10,000 730‐300‐000‐8300‐5001 CONSULTING  SERVICES 0 0 6,000 13,300 10,000 10,000 730‐300‐000‐8301‐0000 IT  MAINT/SUPPORT 28,300 29,400 41,800 41,100 38,900 35,000 730‐300‐000‐8302‐0000 CONSULTING 55,100 10,600 0000   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services (136,700) (82,600) (115,800) (142,300) (150,800) (158,000) UTILITIES 730‐300‐000‐8200‐0010 LIGHT/POWER 1,500 2,400 8,100 10,300 10,000 12,000 730‐300‐000‐8200‐0020 HEAT  (GAS & OIL) 7,300 6,400 8,300 6,500 10,000 12,000 730‐300‐000‐8200‐0030 WATER/SEWER  VMF 200 200 900 2,400 3,500 4,500 730‐300‐000‐8200‐3001 LIFT  STATION POWER 28,300 24,500 18,000 21,600 28,000 30,000 730‐300‐000‐8210‐0000 TELEPHONE  SERVICE 900 300 100 100 200 200 730‐300‐000‐8211‐0001 ALARM  MONITORING SERVICE 0 0 0 300 2,700 2,800 730‐300‐000‐8212‐0001 CELLULAR  DATA SERVICE 1,600 1,400 600 1,000 1,000 1,100 730‐300‐000‐8212‐0003 CELLULAR  TELEPHONE SERVICE 300 300 200 200 400 400 730‐300‐000‐8212‐0004 INTERNET SERVICE 400 400 4,500 3,900 3,200 4,700 730‐300‐000‐8212‐0005 WAN  SERVICE 0 0 0 1,300 1,600 1,600 730‐300‐000‐8212‐0010 CABLE  TV SERVICE 400 400 500 500 500 300   NET OF REVENUES/APPROPRIATIONS ‐ Utilities (40,900) (36,300) (41,200) (48,100) (61,100) (69,600) INSURANCES 730‐300‐000‐8610‐0000 LIABILITY  INSURANCE 5,000 5,500 6,500 7,100 7,000 7,200 730‐300‐000‐8612‐0000 CLAIMS  SETTLED 0 0 0 10,200 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Insurances (5,000) (5,500) (6,500) (17,300) (7,000) (7,200) LEASE/RENT EXPENSE 730‐300‐000‐8152‐6000 RENT ‐OFF.EQ. 0000 4 0 0 7 0 0 730‐300‐000‐8152‐6005 RENT  ‐ DATACENTER 0000 1,000 1,100   NET OF REVENUES/APPROPRIATIONS ‐ Lease/Rent Expense 0000 (1,400) (1,800) OTHER NON‐OPERATING 730‐300‐000‐8152‐1001 RENT ‐501(C)(3) 18,000 00000   NET OF REVENUES/APPROPRIATIONS ‐ Other Non‐Operating (18,000) 00000 NET OF REVENUES/APPROPRIATIONS ‐ 300‐000 ‐ SANITARY SEWER & MAINT. (3,427,200) (2,919,700) (3,090,200) (3,148,000) (3,305,800) (3,504,300) Dept 320‐000 ‐ SEWAGE TREATMENT SEWAGE TREATMENT USER CHG 730‐320‐000‐8320‐0000 MMSD ‐USER CHARGE 2,147,100 2,213,300 2,320,800 2,343,100 2,445,000 2,606,000 730‐320‐000‐8330‐0000 BKFD  USER CHARGE 45,300 38,900 60,000 50,700 73,000 85,000 730‐320‐000‐8340‐0000 SUSSEX  USER CHARGE 154,400 186,600 79,500 134,700 150,000 160,000   NET OF REVENUES/APPROPRIATIONS ‐ Sewage Treatment User Chg (2,346,800) (2,438,800) (2,460,300) (2,528,500) (2,668,000) (2,851,000) SEWAGE TREATMENT CAP.CHG. 730‐320‐000‐8325‐0000 MMSD ‐CAPITAL CHARGE 5,636,100 5,502,400 4,705,200 4,828,300 5,070,000 4,800,000 730‐320‐000‐8335‐0000 BKFD  CAPITAL CHARGE 12,700 32,400 127,600 36,200 37,900 57,800   NET OF REVENUES/APPROPRIATIONS ‐ Sewage Treatment Cap.Chg. (5,648,800) (5,534,800) (4,832,800) (4,864,500) (5,107,900) (4,857,800) NET OF REVENUES/APPROPRIATIONS ‐ 320‐000 ‐ SEWAGE TREATMENT (7,995,600) (7,973,600) (7,293,100) (7,393,000) (7,775,900) (7,708,800) Dept 910‐000 ‐ OTHER USES OF FUNDS BOND ISSUE EXPENDITURES 730‐910‐000‐8800‐0000 BOND  EXPENSES 300 500 400 300 0 500   NET OF REVENUES/APPROPRIATIONS ‐ Bond Issue Expenditures (300) (500) (400) (300) 0 (500) DEBT ‐ INTEREST PAYMENTS 730‐910‐000‐8850‐0000 INTEREST  PAYMENTS ON LONG‐TERM DEBT 30,200 25,800 22,100 18,700 18,000 19,000 730‐910‐000‐8899‐0000 INT  ON MUNI ADVANCE 1,800 2,900 0 500 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Debt ‐ Interest Payments (32,000) (28,700) (22,100) (19,200) (18,000) (19,000) CAPITAL IN PROGRESS 730‐910‐000‐8905‐0000 SEWER  UTILITY PROJECT EXPENSES 0 0 15,000 (15,000) 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Capital In Progress 0 0 (15,000) 15,000 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 910‐000 ‐ OTHER USES OF FUNDS (32,300) (29,200) (37,500) (4,500) (18,000) (19,500) Fund 740 ‐ STORM WATER UTILITY Dept 000‐000 ‐ REVENUES PROPERTY TAXES 740‐000‐000‐7000‐0000 RE/PP  TAXES 931,000 931,000 931,000 931,000 931,000 931,000   NET OF REVENUES/APPROPRIATIONS ‐ Property Taxes 931,000 931,000 931,000 931,000 931,000 931,000 INTERGOVERNMENTAL 740‐000‐000‐7103‐0000 GRANT  REVENUES 0 126,300 0000   NET OF REVENUES/APPROPRIATIONS ‐ Intergovernmental 0 126,300 0000 LICENSES AND PERMITS 740‐000‐000‐7240‐0000 EROSION  CONTROL PERMITS 42,000 48,400 47,400 45,500 45,000 45,000 740‐000‐000‐7240‐0020 STORM  WATER PERMIT FEES 3,800 5,400 3,300 3,200 4,000 4,000   NET OF REVENUES/APPROPRIATIONS ‐ Licenses And Permits 45,800 53,800 50,700 48,700 49,000 49,000 INTEREST INCOME 740‐000‐000‐7600‐0000 INTEREST  EARNINGS 14,600 13,300 1,800 200 1,500 1,500   NET OF REVENUES/APPROPRIATIONS ‐ Interest Income 14,600 13,300 1,800 200 1,500 1,500 MISCELLANEOUS 740‐000‐000‐7720‐0002 GAIN/LOSS  ON DISPOSAL (2,300) (600) 0000 740‐000‐000‐7776‐0000 RIVER  CLEAN‐UP REVENUE 0 400 500 500 500 500   NET OF REVENUES/APPROPRIATIONS ‐ Miscellaneous (2,300) (200) 500 500 500 500 TRANSFERS IN 740‐000‐000‐7801‐0720 TFR  FROM WU 0 0 76,300 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Transfers In 0 0 76,300 0 0 0 CAPITAL CONTRIBUTIONS 740‐000‐000‐7785‐0002 CIAOC  ‐ DEVELOPERS 1,301,400 556,400 392,100 610,300 0 0 740‐000‐000‐7785‐0003 CIAOC  ‐ MUNI 1,259,400 803,800 1,439,400 487,100 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Capital Contributions 2,560,800 1,360,200 1,831,500 1,097,400 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 000‐000 ‐ REVENUES 3,549,900 2,484,400 2,891,800 2,077,800 982,000 982,000 Dept 330‐000 ‐ OPERATIONS & MAINTENANCE SALARIES & WAGES 740‐330‐000‐8000‐0000 SALARIES 145,100 126,900 106,700 162,200 181,000 185,000 740‐330‐000‐8001‐0000 OVERTIME 100 0 0 0 300 300 740‐330‐000‐8001‐2000 VACATION  PAYOUT 2,000 800 1,800 1,600 0 0 740‐330‐000‐8004‐0000 TEMPORARY  HELP P/T WAGES 0 1,100 0000 740‐330‐000‐8008‐0000 RETIREMENT/SEVERANCE 0 4,400 8,900 0 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Salaries & Wages (147,200) (133,200) (117,400) (163,800) (181,300) (185,300) FRINGE BENEFITS 740‐330‐000‐8010‐0000 FICA 10,200 10,900 8,600 10,200 14,000 14,000 740‐330‐000‐8011‐0000 PENSION ‐VMF 12,000 9,200 7,900 9,100 12,000 13,000 740‐330‐000‐8011‐0001 PENSION  OPEB 0 9,700 3,100 (11,600) 0 0 740‐330‐000‐8013‐0000 HEALTH  INSURANCE 29,500 32,100 14,400 18,400 37,000 37,000 740‐330‐000‐8013‐0001 HEALTH  INSURANCE OPEB 200 11,400 (200) 5,900 0 0 740‐330‐000‐8014‐0000 DENTAL  INSURANCE 1,600 1,600 1,000 1,200 2,000 2,000 740‐330‐000‐8015‐0000 LIFE  INSURANCE 1,700 500 300 400 1,000 1,000 740‐330‐000‐8015‐0001 LIFE  INSURANCE OPEB 0 1,900 (3,300) 3,500 0 0 740‐330‐000‐8016‐0000 WORKER'S  COMP INSURANCE 3,500 2,600 2,200 4,600 4,000 4,000 740‐330‐000‐8030‐0140 WAGE/BENE  GF TRANSFERS 77,600 114,400 107,500 124,400 80,000 90,000   NET OF REVENUES/APPROPRIATIONS ‐ Fringe Benefits (136,300) (194,300) (141,500) (166,100) (150,000) (161,000) EMPLOYEE TRAINING/EXPENSE 740‐330‐000‐8070‐0000 TRAINING  & EDUCATION 200 300 0 0 200 200   NET OF REVENUES/APPROPRIATIONS ‐ Employee Training/Expense (200) (300) 0 0 (200) (200) OTHER OPERATING 740‐330‐000‐8209‐0000 DIGGERS  HOT LINE 4,400 5,100 6,000 6,000 6,000 6,000 740‐330‐000‐8950‐0000 DEPRECIATION  EXPENSE 700,100 721,600 763,400 786,400 800,000 800,000   NET OF REVENUES/APPROPRIATIONS ‐ Other Operating (704,500) (726,700) (769,400) (792,400) (806,000) (806,000) MATERIALS AND SUPPLIES 740‐330‐000‐8100‐0225 RECORDING  FEES 0 100 100 100 100 100 740‐330‐000‐8110‐0000 DEPARTMENT  SUPPLIES 0000 1 0 0 1 0 0 740‐330‐000‐8110‐3500 RIVER  CLEANUP EXPENSE 800 200 0 100 300 300 740‐330‐000‐8170‐4000 GAS  & DIESEL FUEL 3,000 4,100 2,800 4,500 5,000 5,000 740‐330‐000‐8182‐1405 STORM  SEWER MAINTENANCE 600 00000   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (4,400) (4,400) (2,900) (4,700) (5,500) (5,500) REPAIR/MAINTENANCE 740‐330‐000‐8162‐3000 R&M  ‐ EQUIPMENT 3 0 000000   NET OF REVENUES/APPROPRIATIONS ‐ Repair/Maintenance (300) 00000 CONTRACTUAL SERVICES 740‐330‐000‐8300‐1401 ENGINEERING  SERVICES 0 1,300 0 5,400 5,000 5,000 740‐330‐000‐8300‐1901 AUDIT/ACCTG.  SERV. 2,700 3,800 5,200 9,300 5,000 5,000 740‐330‐000‐8300‐5001 CONSULTING  SERVICES (5,000) 0 0 32,800 15,000 69,000   NET OF REVENUES/APPROPRIATIONS ‐ Contractual Services 2,300 (5,100) (5,200) (47,500) (25,000) (79,000) UTILITIES 740‐330‐000‐8212‐0001 CELLULAR  DATA SERVICE 400 500 300 100 500 500   NET OF REVENUES/APPROPRIATIONS ‐ Utilities (400) (500) (300) (100) (500) (500) DPW ACTIVITIES 740‐330‐000‐8110‐4006 STORM  WATR.DISCHG.PERMIT 6,500 6,500 6,500 6,500 6,500 6,500   NET OF REVENUES/APPROPRIATIONS ‐ DPW Activities (6,500) (6,500) (6,500) (6,500) (6,500) (6,500) NET OF REVENUES/APPROPRIATIONS ‐ 330‐000 ‐ OPERATIONS & MAINTENANCE (997,500) (1,071,000) (1,043,200) (1,181,100) (1,175,000) (1,244,000) Dept 335‐000 ‐ PUBLIC WORKS ACTIVITIES MATERIALS AND SUPPLIES 740‐335‐000‐8700‐0000 LEAF  COLLECTION 4,700 0 12,000 6,300 13,000 10,000 740‐335‐000‐8705‐0000 SWEEPING 17,800 5,700 7,500 13,500 8,500 10,000 740‐335‐000‐8715‐0000 CB  & MH REPAIR 3,100 3,500 6,500 6,300 8,000 8,000 740‐335‐000‐8720‐0000 CURB  & GUTTER 2,400 500 1,000 1,700 500 1,200 740‐335‐000‐8725‐0000 FROZEN  CULVERTS 0000 2 0 0 2 0 0 740‐335‐000‐8735‐0000 CULVERTS/DITCHING 8,100 4,400 12,200 8,700 10,000 10,000 740‐335‐000‐8740‐0000 EROSION  CONTROL 3,600 4,200 5,800 7,400 6,000 6,000 740‐335‐000‐8745‐0000 DETENTION  BASIN MAINT. 1,900 200 1,200 0 1,000 1,000 740‐335‐000‐8760‐0000 ILLICIT  DISCHARGE 0 0 0 400 500 500 740‐335‐000‐8770‐0000 PUBLIC  EDUCATION 2,900 2,400 5,700 11,100 12,000 12,000 740‐335‐000‐8775‐0000 STORM  SEWER MONITORING/SAMPLING 0 0 0 9,900 10,000 13,200   NET OF REVENUES/APPROPRIATIONS ‐ Materials And Supplies (44,500) (20,900) (51,900) (65,300) (69,700) (72,100) LEASE/RENT EXPENSE 740‐335‐000‐8152‐3000 RENT  ‐ EQUIPMENT 42,000 36,600 27,000 10,600 55,000 40,000   NET OF REVENUES/APPROPRIATIONS ‐ Lease/Rent Expense (42,000) (36,600) (27,000) (10,600) (55,000) (40,000) DPW ACTIVITIES 740‐335‐000‐8700‐0001 LEAF  COLLECTION LABOR 77,400 62,700 72,500 91,300 75,000 75,000 740‐335‐000‐8705‐0001 SWEEPING  LABOR 24,700 40,700 49,900 43,600 45,000 45,000 740‐335‐000‐8710‐0001 CATCH  BASIN CLEAN LABOR 12,400 18,400 18,900 7,000 16,000 16,000 740‐335‐000‐8715‐0001 CB  & MH REPAIR LABOR 25,100 42,500 65,000 51,200 30,000 40,000 740‐335‐000‐8725‐0001 FROZEN  CULVERTS LABOR 500 2,000 0 0 0 2,000 740‐335‐000‐8730‐0001 ROADSIDE  DEBRIS LABOR 0 2,800 0 600 0 0 740‐335‐000‐8735‐0001 CULVERTS/DITCHING  LABOR 52,700 66,700 124,000 99,100 70,000 70,000 740‐335‐000‐8736‐0001 DITCH/DENTENTION  POND MOWING 33,900 38,700 45,700 39,300 35,000 40,000 740‐335‐000‐8740‐0001 EROSION  CONTROL LABOR 0 1,400 0000 740‐335‐000‐8745‐0001 DETENTION  BASIN M. LABOR 0 100 0000 740‐335‐000‐8755‐0001 HAZ  WASTE DISPOSAL LABOR 0 1 0 00000 740‐335‐000‐8765‐0001 INVEST/ELIMIN.  LABOR 0 1 0 00000   NET OF REVENUES/APPROPRIATIONS ‐ DPW Activities (226,700) (276,200) (376,000) (332,100) (271,000) (288,000) NET OF REVENUES/APPROPRIATIONS ‐ 335‐000 ‐ PUBLIC WORKS ACTIVITIES (313,200) (333,700) (454,900) (408,000) (395,700) (400,100) Dept 800‐000 ‐ DEBT SERVICE BOND ISSUE EXPENDITURES 740‐800‐000‐8800‐0003 BOND  ISSUANCE EXPENSES 0 0 0 17,500 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Bond Issue Expenditures 0 0 0 (17,500) 0 0 NET OF REVENUES/APPROPRIATIONS ‐ 800‐000 ‐ DEBT SERVICE 0 0 0 (17,500) 0 0 Dept 910‐000 ‐ OTHER USES OF FUNDS BOND ISSUE EXPENDITURES 740‐910‐000‐8800‐0000 BOND  EXPENSES 1,000 1,200 600 600 500 500   NET OF REVENUES/APPROPRIATIONS ‐ Bond Issue Expenditures (1,000) (1,200) (600) (600) (500) (500) DEBT ‐ INTEREST PAYMENTS 740‐910‐000‐8801‐0000 INTEREST  ON LONG‐TERM DEBT 69,400 53,200 40,500 26,600 24,100 0 740‐910‐000‐8801‐0605 INT  ON MUNI ADVANCE 49,400 29,600 0 0 24,000 24,000 740‐910‐000‐8801‐0720 INT  ON WU ADVANCE 0 26,600 22,400 13,500 0 0   NET OF REVENUES/APPROPRIATIONS ‐ Debt ‐ Interest Payments (118,800) (109,400) (62,900) (40,100) (48,100) (24,000) DEBT SERVICE 740‐910‐000‐8850‐0004 AMORT OF DISCOUNT/(PREMIUM) (5,800) (5,800) (5,800) (8,100) (6,000) 0   NET OF REVENUES/APPROPRIATIONS ‐ Debt Service 5,800 5,800 5,800 8,100 6,000 0 NET OF REVENUES/APPROPRIATIONS ‐ 910‐000 ‐ OTHER USES OF FUNDS (114,000) (104,800) (57,700) (32,600) (42,600) (24,500)