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COMMON COUNCIL Packet- 10/21/2013
CITY OF MUSKEGO COMMON COUNCIL AGENDA October 21, 2013 6:30 PM Muskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER PLEDGE OF ALLEGIANCE ROLL CALL STATEMENT OF PUBLIC NOTICE COMMUNICATIONS FROM THE MAYOR'S OFFICE PUBLIC HEARING To Hear Any Citizen on the Proposed 2014 City Budget CITY OFFICIALS' REPORTS COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW FUTURE AGENDA ITEMS ADJOURNMENT NOTICE IT IS POSSIBLE THAT MEMBERS OF AND POSSIBLY A QUORUM OF MEMBERS OF OTHER GOVERNMENTAL BODIES OF THE MUNICIPALITY MAY BE IN ATTENDANCE AT THE ABOVE-STATED MEETING TO GATHER INFORMATION; NO ACTION WILL BE TAKEN BY ANY GOVERNMENTAL BODY AT THE ABOVE-STATED MEETING OTHER THAN THE GOVERNMENTAL BODY SPECIFICALLY REFERRED TO ABOVE IN THIS NOTICE. ALSO, UPON REASONABLE NOTICE, EFFORTS WILL BE MADE TO ACCOMMODATE THE NEEDS OF DISABLED INDIVIDUALS THROUGH APPROPRIATE AIDS AND SERVICES. FOR ADDITIONAL INFORMATION OR TO REQUEST THIS SERVICE, CONTACT MUSKEGO CITY HALL, (262) 679-4100. W Thu W182 S8200 Pr ursday, Se Racine Ave Waukesha (262 resented eptember enue, Musk County, Wi 2) 679-4100 19Th, 2013 kego, WI 53 isconsin 0 3 3150-0749 1 TABLE OF CONTENTS PROPOSED 2014 BUDGET DOCUMENT Section 1 Mayor’s 2014 Proposed Budget Summary Comments (Including Resulting Estimated City Tax Rate and Information Concerning Significant Changes from 2013 Budget) Section 2 Draft Notice of Public Hearing for the City of Muskego’s Proposed 2014 Budget (proposed for Monday, October 21, 2013) Section 3 Proposed 2014 General Fund Revenue Budget (General Operations) a. General Fund Revenues – Total Change by Category from Adopted 2013 Budget to 2014 Proposed Budget b. General Fund Revenues – Change in Dollars by Category From Adopted 2013 Budget to Proposed 2014 Budget Section 4 Proposed 2014 General Fund Expenditure Budget a. General Fund Expenditures – Total Change by Category from Adopted 2013 Budget to 2014 Proposed Budget b. General Fund Expenditures – Change in Dollars by Category from Adopted 2013 Budget to 2014 Proposed Budget Section 5 Staffing Information a. Full Time Equivalent Position Summary by Department of the City of Muskego – Approved 2013 Budget Compared to Proposed 2014 Budget b. Graphic Presentation of General Fund Personnel Related Costs Compared to the Adopted 2013 Budget. Section 6 City Debt Service Budget & Graphic Presentations a. Listing of General Long Term Obligations b. Debt Schedule for existing general obligation debt c. Debt Service Payments 2014 – 2023 Total Principal & Interest by Year Section 7 Proposed 2014 Special Revenue Fund Budgets Section 8 Proposed 2014 Capital Borrowing & Expenditure Budgets Section 9 Supplemental Information a. Definitions b. Tax Calculation c. Graphic Presentation of City Tax Levies and Rates d. Tess Corners Volunteer Fire Department Budget e. Recreation Program Budget SECTION 1 MAYOR’S SUMMARY COMMENTS 1 MAYOR’S 2014 PROPOSED BUDGET SUMMARY COMMENTS During preparation of the 2014 budget, the Department Heads and I were able to achieve a balanced budget along with maintaining a fairly flat levy. Some measures to aid in balancing the budget include an upgraded phone system, full employee contributions to the Wisconsin Retirement System (WRS), and the removal of the revaluation cost due to 2014 being a maintenance year. Also contributing to the balancing of the budget is the merit pay program that now includes former represented employees in lieu of automatic cost of living increases. Employees are also contributing more toward their health care benefits facilitating a smaller increase of the City’s premium that stems from experience and the National Health Care Act fees. The State requirement to hold the City of Muskego tax levy increase to net new growth is 0.91% for the 2014 budget. A portion of the allowable net new growth is being utilized for Council authorized additional operating budget items including park maintenance for Park Arthur, K-9 Unit and High School Special Events Police Officer. Also included is the full year funding of the GIS Coordinator position that supports economic development to foster new growth for the future. This budget stays within the state imposed levy limit without reducing services that are important to the citizens. Additionally, this is the third consecutive budget proposal that reduces the use of prior years’ surplus. Goals; My goals in the proposed 2014 budget were as follows: 1. Ensure the City’s continued sound fiscal health with not exceeding the mandated net levy increase to taxpayers (net new growth). 2. Maintain or improve services at the current level for this year and the future. 3. Limit the use of one time funding sources while avoiding the depletion of special revenue funds to ensure availability for emergencies. 4. Support and focus on economic growth utilizing net new growth for economic development. 5. Provide service in support of our most valuable resource, our employees. 2 Significant Changes from the 2013 to the 2014 Revenues The proposed 2014 general fund revenue budget is $14,384,310, which reflects an increase of 0.52% as compared to the 2013 budget. The primary reasons for the change are the increased interest on investments, additional revenue generated from court fines and forfeitures and significantly less use of surplus funds generated from prior years. Expenditures The proposed 2014 general fund expenditure budget is in balance with the proposed revenue budget, resulting in an equivalent increase of $73,725 or 0.52% over 2013. The slight increase reflects additional costs resulting from maintenance of the newly created Park Arthur, K-9 Unit, High School Special Events Police Officer and full funding for the GIS Coordinator which was created mid-year 2013. Contributing to expenditure reductions is an approximate $150,000 decrease in City contributions to the WRS program due to System strides towards making the duty disability program fully funded, a $12,000 savings in phone charges resulting from the new phone system and $100,000 for property revaluation fees, as 2014 is a maintenance year. Additional contributions to employee health care also contribute to a balanced budget. In lieu of automatic cost of living adjustments (COLA), this budget reflects wage increases based on the Pay for Performance merit pay plan up to 1% for general employees and up to 3% for managerial and specialists. The new Pay for Performance plan provides an annual reward in lieu of compounding wage increases for all employees that have reached the top of their wage scale. This budget does not reflect $106,000 in the Volunteer Fire Service Operations account for the vehicle debt retirement costs of the requested pumper fire truck should the Council not approve the replacement as part of the capital budget. Also to be noted is Transportation Aid estimates have not yet been provided and are subject to change for this year as well as future years. 3 LEVY The net tax levy is comprised of two components, being the general levy and debt service levy. The 2014 proposed General Fund levy includes an increase of 0.91% along with no increase to the Debt Service Fund levy, for a total net levy increase of 0.748% which is well within the allowable State levy limit requirement of 0.91% net new growth for the City of Muskego. The tax rate is based off of assessed property values and is necessary to raise sufficient funds to meet the levy. As a result of the recent revaluation, the total City assessed value established was reduced significantly and the tax rate must be adjusted accordingly as communicated in the State of Wisconsin Guide for Property Owners. All considered for the 2014 budget, the City tax rate is estimated to be $4.91, which is an increase of $0.51 or 11.52% as compared to the prior year. To maintain the 2013 tax rate of $4.40, the levy would need to be reduced by approximately $1,159,000. This is a significant sum that would impact services and quality of life for the residents of Muskego. The use of Landfill Reserves could be considered to achieve an easing of the tax rate over the next four years until the next city-wide revaluation. BUDGET PROCESS The Council will receive the 2014 Proposed Budget via email on Monday, September 16th and will begin the Committee of the Whole review on Thursday, September 19th. Also included this year will be a memo from each department head regarding cost savings and efficiencies implemented in the prior year. If there are specific questions regarding any line item, I encourage Council members to contact the respective Department Head in advance to discuss the item(s), which should aid in identifying the precise information desired. Mayor Kathy Chiaverotti SECTION 2 DRAFT PUBLIC HEARING NOTICE CITY OF MUSKEGO -- OFFICIAL NOTICE (UPDATED) from 8:00 AM to 4:30 PM. Sharon Mueller, Finance and Administration Director SUMMARY OF REVENUE AND EXPENSE GENERAL AND DEBT BUDGET ESTIMATED BUDGET % CHANGE SERVICE FUNDS 2013 12/31/13 2014 (DECREASE) TAXES 12,094,952 12,096,829 12,184,743 * INTERGOVERNMENTAL 1,616,775 1,639,463 1,685,622 LICENSES AND PERMITS 595,790 601,875 633,870 FINES, FORFEITURES AND PENALTIES 172,000 182,000 187,000 PUBLIC CHARGES FOR SERVICES 689,575 644,265 707,495 INTERGOVERNMENTAL CHARGES FOR SERV 133,572 133,078 141,500 MISCELLANEOUS 122,353 187,832 168,394 INTERDEPARTMENTAL CHARGES FOR SERV 211,500 211,500 214,660 TOTAL REVENUES 15,636,517$ 15,696,842$ 15,923,284$ 1.83% GENERAL GOVERNMENT 2,293,463$ 2,254,917$ 2,298,855$ PUBLIC SAFETY 6,250,822 6,190,382 6,139,602 HEALTH AND SANITATION 3,650 3,631 3,650 PUBLIC WORKS 2,020,077 2,114,026 2,087,619 EDUCATION & RECREATION 2,395,791 2,301,426 2,446,315 CONSERVATION AND DEVELOPMENT 308,856 304,312 345,716 CAPITAL OUTLAY 919,926 919,926 970,233 UNCLASSIFIED 100,000 - 79,749 DEBT SERVICE 2,902,800 2,902,544 3,051,554 TOTAL EXPENDITURES 17,195,385$ 16,991,164$ 17,423,292$ 1.33% TRANSFERS FROM OTHER FUNDS/ADVANCES 1,558,868 1,446,226 1,500,008 TRANSFERS TO OTHER FUNDS - - - TOTAL OTHER FINANCING SOURCES/USES 1,558,868 1,446,226 1,500,008 * Taxes Revenue includes $12,096,244 property tax levy which is 0.748% higher than 2013. ACTUAL ESTIMATED ESTIMATED 12/31/12 12/31/13 12/31/14 FUND BALANCES GENERAL FUND 6,078,467$ 6,094,363$ 6,094,363$ DEBT SERVICE TAX LEVY FUND 2,656,523 2,792,531 2,881,041 TOTAL FUND BALANCE 8,734,990$ 8,886,894$ 8,975,404$ On October 21, 2013, the Common Council of the City of Muskego will meet in the Muskego Room of City Hall at 6:30 PM for the purpose of hearing any citizen on the proposed City Budget for 2014. A summary of the proposed budget is published herewith and the detailed budgets are available for inspection at City Hall, W182 S8200 Racine Avenue, Muskego, Wisconsin, Monday through Friday BUDGET ESTIMATED BUDGET % CHANGE 2013 12/31/13 2014 (DECREASE) SPECIAL REVENUE FUNDS Revenues General property taxes 1,075,000$ 1,208,074$ 1,212,000$ 12.74% Intergovernmental revenues- State Computer Replacement & Operating grants 82,500 99,872 143,000 Licenses & Permits 7,098 7,098 7,078 Public charges for services 2,277,875 2,277,875 2,313,465 Public improvement revenues: Sewer connection fees - - - Special assessments & Subdivider Fees 2,000 7,524 - Subdividers fees - - - Commercial revenues: Interest earned 16,331 16,331 15,286 Donations 145,000 145,000 - Fees 30,000 30,000 32,200 Total Revenues 3,635,804$ 3,791,774$ 3,723,029$ 2.40% Expenditures 3,742,430$ 3,785,538$ 3,346,714$ -10.57% Excess of Revenues over (under) Expenditures (106,626)$ 6,236$ 376,315$ Other Financing Sources (Uses) Interfund transfer - - - Transfer to Debt Service Fund (795,854) (716,625) (929,519) Transfer to Capital Projects Fund (1,075,000) (1,075,000) (1,263,583) Transfer to Capital Equipment Fund (40,000) (40,000) Proceeds from Long-Term Debt - - - Total Other Financing Sources (Uses) (1,910,854) (1,831,625) (2,193,102) -14.77% Excess of Revenues and Other Financing Sources over (under) Expenditures and Other Uses (2,017,480) (1,825,389) (1,816,787) Fund Balances, Beginning of Period 8,747,840 10,063,185 8,237,796 Fund Balance, End of Period 6,730,360$ 8,237,796$ 6,421,010$ -4.60% PLEASE NOTE: It is possible that members of and possibly a quorum of members of other governmental bodies of the municipality may be in attendance at the above-stated meeting to gather information; no action will be taken by any governmental body at the above-stated meeting other than the governmental body specifically referred to above in this notice. Also, upon reasonable notice, efforts will be made to accommodate the needs of disabled individuals through appropriate aids and services. For additional information or to request this service, contact Muskego City Hall, (262) 679-4100. SECTION 3 PROPOSED 2014 REVENUE BUDGET CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget TAXES: 100.09.80.00.4001 GENERAL PROPERTY TAXES $9,264,361 $9,571,426 $9,796,572 $9,796,572 $9,867,107 $9,867,107 $9,867,107 $9,867,107 $9,956,898 $9,956,898 $89,791 0.91% 100.09.80.00.4002 OVERRUN $0 $3 ($1) $13 $0 $0 $0 $0 $0 $0 $0 0.00% 100.09.80.00.4005 PAYMENT IN LIEU OF TAXES $32,984 $33,516 $33,668 $33,516 $33,500 $33,500 $33,440 $33,440 $33,500 $33,500 $0 0.00% 100.09.80.00.4006 PYMT IN LIEU OF TAXES-CONSERV $11,125 $11,771 $12,368 $12,525 $12,500 $12,500 $12,588 $12,588 $12,500 $12,500 $0 0.00% 100.09.80.00.4007 INTEREST-DELQ PERS PROPERTY $2,325 $957 $3,901 $2,328 $2,500 $2,500 $4,349 $4,349 $2,500 $2,500 $0 0.00% 100.09.80.00.4008 TAXES/INTEREST & PENALTY $31,978 $39,837 $39,927 $44,206 $40,000 $40,000 $25,504 $40,000 $40,000 $40,000 $0 0.00% TAXES Total $9,342,773 $9,657,510 $9,886,435 $9,889,159 $9,955,607 $9,955,607 $9,942,988 $9,957,484 $10,045,398 $10,045,398 $89,791 0.90% INTERGOVERNMENTAL: 100.02.20.01.4127 PUBLIC SAFETY $0 $0 $4,237 $22,858 $0 $0 $2,480 $15,000 $20,000 $20,000 $20,000 0.00% 100.02.20.01.4128 WATER PATROL $0 $0 $0 $4,176 $0 $0 $0 $4,000 $4,080 $4,080 $4,080 100.00% 100.02.21.00.4124 FIRE INSURANCE TAX $74,084 $76,497 $79,003 $83,304 $80,000 $80,000 $82,992 $82,992 $82,000 $82,000 $2,000 2.50% 100.04.51.01.4132 TRANSPORTATION-HWAY ALLOTMEN $893,215 $848,554 $939,787 $845,808 $931,859 $931,859 $698,486 $931,859 $1,018,568 $1,018,568 $86,709 9.30% 100.04.51.01.4133 GENERAL GOVERNMENT $0 $0 $3,784 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.05.71.00.4150 WCFLS FUNDING $0 $0 $0 $0 $114,425 $114,425 $57,213 $114,425 $106,457 $106,457 ($7,968) 0.00% 100.09.80.00.4121 STATE SHARED REVENUES $582,629 $498,566 $503,181 $428,128 $436,646 $436,646 $65,497 $436,646 $437,517 $437,517 $871 0.20% 100.09.80.00.4122 ST AID EXMPT COMPUTER REPLAC $15,278 $11,358 $11,962 $9,965 $11,500 $11,500 $13,881 $13,800 $12,000 $12,000 $500 4.35% 100.09.80.00.4123 PER CAPITA TAXES-PUBLIC SAFETY $5,900 $5,900 $6,500 $10,000 $5,000 $5,000 $0 $5,000 $5,000 $5,000 $0 0.00% INTERGOVERNMENTAL REVENUE Total $1,571,106 $1,440,874 $1,548,454 $1,404,238 $1,579,430 $1,579,430 $920,549 $1,603,722 $1,685,622 $1,685,622 $106,192 6.72% LICENSES AND PERMITS: 100.01.02.00.4241 LIQUOR AND FERMENTED BEVERAG $21,698 $22,352 $23,012 $21,690 $22,000 $22,000 $21,431 $22,000 $21,500 $21,500 ($500) -2.27% 100.01.02.00.4242 PUBLIC AND SPECIAL GATHERING $150 $130 $170 $250 $150 $150 $180 $180 $150 $150 $0 0.00% 100.01.02.00.4243 PUBLICATIONS $460 $490 $500 $450 $450 $450 $450 $450 $450 $450 $0 0.00% 100.01.02.00.4244 TAVERN OPERATORS $12,446 $16,334 $14,212 $12,288 $12,000 $12,000 $11,246 $12,000 $12,000 $12,000 $0 0.00% 100.01.02.00.4245 CIGARETTES $2,500 $2,000 $1,700 $1,900 $1,500 $1,500 $1,600 $1,600 $1,500 $1,500 $0 0.00% 100.01.02.00.4247 AMUSEMENT DEVICES $2,780 $2,660 $2,380 $2,220 $2,000 $2,000 $2,100 $2,100 $2,000 $2,000 $0 0.00% 100.01.02.00.4248 ARCHERY $20 $20 $30 $30 $20 $20 $20 $20 $20 $20 $0 0.00% 100.01.02.00.4250 JUNK LICENSES $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $0 0.00% 100.01.02.00.4251 DANCE HALL $535 $575 $575 $500 $550 $550 $500 $500 $500 $500 ($50) -9.09% 100.01.02.00.4254 EVENTS-REGULATION & COMPLIANCE $2,470 $2,676 $2,988 $3,365 $2,800 $2,800 $2,454 $2,800 $2,800 $2,800 $0 0.00% 100.01.02.00.4262 LANDFILL AND REFUSE HAULING $8,880 $8,520 $8,660 $8,560 $8,500 $8,500 $7,880 $8,500 $8,500 $8,500 $0 0.00% 100.01.02.00.4263 WATERWAY MARKERS $0 $0 $0 $0 $0 $0 $50 $50 $0 $0 $0 0.00% 100.01.02.00.4265 FIRE WORKS $2,065 $2,275 $810 $900 $800 $800 $705 $705 $500 $500 ($300) -37.50% 100.01.02.00.4266 ALARM SYSTEMS PERMITS $900 $800 $900 $1,050 $800 $800 $700 $800 $800 $800 $0 0.00% 100.01.02.00.4268 TAXI LICENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.01.02.00.4279 EXPLOSIVE STORAGE LICENSE $100 $100 $100 $100 $100 $100 $100 $10 $100 $100 $0 0.00% 100.01.02.00.4304 STATEMENT OF PROPERTY STATUS $3,200 $3,360 $2,940 $4,000 $2,800 $2,800 $6,400 $6,400 $3,800 $3,800 $1,000 35.71% 100.01.02.00.4307 DOG LICENSE FEES $4,741 $7,053 $10,107 $3,472 $6,000 $6,000 $8,144 $6,000 $6,000 $6,000 $0 0.00% 100.01.02.00.4308 DOG FANCIER FEE $765 $585 $748 $585 $500 $500 $325 $325 $0 $0 ($500) -100.00% 100.01.06.00.4544 CABLE TV FRANCHISE FEES $179,257 $186,813 $192,351 $197,617 $200,000 $200,000 $99,580 $200,000 $200,000 $200,000 $0 0.00% 100.02.20.01.4252 BICYCLE $23 $34 $136 $6 $25 $25 $4 $10 $25 $25 $0 0.00% 100.02.20.01.4305 DOG APPREHENSION $667 $506 $694 $1,163 $650 $650 $702 $650 $700 $700 $50 7.69% 100.02.25.00.4249 ELECTRICAL LICENSE $8,840 $9,900 $8,580 $8,340 $3,000 $3,000 $1,320 $3,000 $0 $0 ($3,000) -100.00% 100.02.25.00.4250 BUILDING INSPECTION PERMITS $0 $0 $0 $0 $0 $0 $0 $0 $363,000 $363,000 $363,000 0.00% 100.02.25.00.4255 BUILDING $229,719 $288,684 $189,249 $228,660 $230,000 $230,000 $172,545 $230,000 $0 $0 ($230,000) -100.00% October 10, 2013 Page 1 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 LICENSES AND PERMITS (Continued): 100.02.25.00.4256 ELECTRICAL $55,822 $83,359 $50,632 $62,160 $40,250 $40,250 $38,480 $40,250 $0 $0 ($40,250) -100.00% 100.02.25.00.4257 PLUMBING $46,969 $68,279 $48,167 $57,624 $40,250 $40,250 $40,610 $42,000 $0 $0 ($40,250) -100.00% 100.02.25.00.4259 FIRE DEPT. PLAN REVIEW $1,351 $2,087 $2,188 $6,500 $3,000 $3,000 $4,400 $4,400 $4,500 $4,500 $1,500 50.00% 100.02.25.00.4267 POINT OF SALE BLDG PERMIT $3,525 $0 $20 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.02.25.00.4273 EROSION CONTROL FEE $9,950 $13,340 $7,235 $9,938 $8,500 $8,500 $8,362 $8,500 $0 $0 ($8,500) -100.00% 100.02.25.00.4277 DITCH/STREET INSP. FEE $850 $450 $600 $350 $1,000 $1,000 $100 $500 $0 $0 ($1,000) -100.00% 100.02.25.00.4280 BUSINESS REGISTRATION-BLDG $2,225 $4,400 $3,315 $2,682 $3,000 $3,000 $2,395 $3,000 $0 $0 ($3,000) -100.00% 100.02.25.00.4329 BUILDING INSPECTION TAXABLE $1,229 $1,371 $1,040 $1,254 $1,500 $1,500 $742 $1,500 $1,500 $1,500 $0 0.00% 100.02.25.00.4359 BUILDING SEALS $2,330 $2,350 $2,000 $2,800 $2,500 $2,500 $1,800 $2,500 $2,500 $2,500 $0 0.00% 100.05.72.02.4271 BEER PERMIT FEES (PARKS) $70 $160 $70 $130 $70 $70 $50 $50 $50 $50 ($20) -28.57% 100.06.18.01.4260 EXTRACTIVE $3,490 $1,813 $650 $1,043 $1,000 $1,000 $830 $1,000 $900 $900 ($100)-10.00% LICENSES AND PERMITS Total $610,103 $733,551 $576,833 $641,701 $595,790 $595,790 $436,280 $601,875 $633,870 $633,870 $38,080 6.39% FINES, FORFEITS AND PENALTIES: 100.01.08.00.4269 COURT FINES AND FORFEITURES $146,055 $147,088 $150,467 $151,465 $150,000 $150,000 $150,197 $160,000 $165,000 $165,000 $15,000 10.00% 100.01.08.00.4272 WARRANT FEES $27,781 $33,758 $22,789 $22,245 $22,000 $22,000 $8,765 $22,000 $22,000 $22,000 $0 0.00% FINES, FORFEITS AND PENALTIES Total $173,836 $180,846 $173,256 $173,709 $172,000 $172,000 $158,961 $182,000 $187,000 $187,000 $15,000 8.72% PUBLIC CHARGES FOR SERVICES: 100.01.06.00.4310 COPY FEES $1,082 $322 $515 $193 $400 $400 $17 $200 $150 $150 ($250) -62.50% 100.01.06.00.4311 VENDING MACHINE REVENUE $0 $0 $0 $116 $0 $0 $940 $1,500 $1,200 $1,200 $1,200 0.00% 100.01.06.00.4532 RENTAL OF CITY OWNED LAND $20 $20 $20 $20 $20 $20 $0 $20 $20 $20 $0 0.00% 100.01.06.00.4536 NSF FEES $835 $1,114 $757 $516 $800 $800 $330 $600 $500 $500 ($300) -37.50% 100.01.06.00.4541 JURY DUTY/WITNESS FEES $48 $65 $0 $32 $50 $50 $21 $50 $50 $50 $0 0.00% 100.01.06.00.4542 MISCELLANEOUS REIMBURSEMENT $70,694 $31,354 $39,077 $60,619 $25,000 $25,000 $2,568 $20,000 $25,000 $25,000 $0 0.00% 100.01.06.00.4548 REIMB LANDFL NEGOTIATNG $198 $90 $76 $59 $100 $100 $51 $100 $80 $80 ($20) -20.00% 100.02.20.01.4333 MISCELLANEOUS CHGS - POLICE $1,424 $2,248 $3,676 $5,946 $3,000 $3,000 $2,631 $3,000 $3,500 $3,500 $500 16.67% 100.02.20.01.4334 RANGE USE REIMBURSEMENT $1,110 $1,800 $563 $1,800 $500 $500 $204 $500 $550 $550 $50 10.00% 100.02.20.01.4542 MISCELLANEOUS REIMBURSEMENT $1,835 $987 $230 $446 $500 $500 $3,997 $3,997 $400 $400 ($100) -20.00% 100.04.19.00.4348 ENGINEERING REVIEW FEES $28,642 $20,287 $18,188 $13,344 $10,000 $10,000 $10,682 $11,000 $10,000 $10,000 $0 0.00% 100.04.19.00.4349 CONSTRUCTION REVIEW FEES $5,500 $0 $100 $100 $0 $0 $0 $0 $0 $0 $0 0.00% 100.04.51.01.4278 STREET EXCAVATION FEE HWY $0 $750 $360 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.04.51.01.4312 SALE OF CULVERT MATERIAL $34,500 $33,331 $37,773 $26,361 $25,000 $25,000 $20,929 $25,000 $25,000 $25,000 $0 0.00% 100.04.51.01.4332 MISC HWY DEPT REVENUE $7,824 $12,806 $5,466 $2,942 $6,000 $6,000 $2,332 $4,000 $5,000 $5,000 ($1,000) -16.67% 100.04.51.01.4533 OIL RECYCLING/SALE SCRAP MTL $0 $0 $2,492 $1,836 $500 $500 $0 $500 $500 $500 $0 0.00% 100.04.51.10.4308 WEED CUTTING $1,196 $567 $2,014 $521 $300 $300 $446 $455 $300 $300 $0 0.00% 100.05.71.00.4274 LIBRARY LOST AND DAMAGED $0 $29 $1,719 $1,657 $0 $0 $771 $1,000 $1,000 $1,000 $1,000 0.00% 100.05.71.00.4313 LIBRARY FINES $19,556 $20,856 $20,608 $20,065 $20,000 $20,000 $12,543 $18,000 $18,000 $18,000 ($2,000) -10.00% 100.05.71.00.4314 LIBRARY TAXABLE REVENUE $7,262 $7,365 $6,652 $6,431 $7,800 $7,800 $4,849 $7,800 $7,000 $7,000 ($800) -10.26% 100.05.71.00.4542 LIBRARY PHONE USE $49 $51 $35 $7 $50 $50 $3 $50 $0 $0 ($50) -100.00% 100.05.71.00.4544 ROOM RENTAL $320 $75 $125 $525 $100 $100 $75 $100 $200 $200 $100 100.00% 100.05.72.02.4315 PARK FEES(Taxable) $32,775 $34,617 $37,055 $40,477 $37,000 $37,000 $33,730 $37,000 $41,000 $41,000 $4,000 10.81% 100.05.72.02.4316 PARKS TAXABLE REVENUE $4,821 $6,851 $5,026 $6,894 $5,900 $5,900 $6,026 $7,300 $7,300 $7,300 $1,400 23.73% 100.05.72.02.4317 PARK RENTAL TAXABLE $4,122 $3,841 $6,029 $4,535 $4,000 $4,000 $4,337 $3,866 $4,000 $4,000 $0 0.00% 100.05.72.02.4537 PARKS DEPT MISC. REVENUE $355 $299 $1,618 $2,904 $350 $350 $420 $420 $350 $350 $0 0.00% Page 2 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 PUBLIC CHARGES FOR SERVICES (Continued): 100.05.72.03.4317 PARK HISTORICAL RENTAL TAXABLE $1,075 $1,450 $1,375 $1,400 $1,400 $1,400 $971 $1,400 $1,400 $1,400 $0 0.00% 100.05.72.10.4320 RECREATION FEES TAXABLE ($2) $98 $33 $62 $0 $0 $0 $0 $0 $0 $0 0.00% 100.05.72.10.4321 MISC REVENUE RECREATION $5,520 $7,259 $3,225 $2,129 $6,100 $6,100 $2,779 $6,100 $6,100 $6,100 $0 0.00% 100.05.72.10.4325 TICKET SALES RECREATION $1,508 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.05.72.11.4318 REC REG FEES-AQUATICS $2,052 $4,719 $3,870 $3,261 $4,475 $4,475 $2,396 $2,896 $3,150 $3,150 ($1,325) -29.61% 100.05.72.11.4322 REC RENTAL TAXABLE-AQUATICS $71 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.05.72.12.4318 REC REG FEES-ARTS & CRAFTS $5,559 $4,049 $3,162 $4,281 $5,520 $5,520 $4,421 $6,200 $6,516 $6,516 $996 18.04% 100.05.72.13.4318 REC REG FEES-ATHLETICS $153,845 $155,121 $152,403 $156,734 $177,285 $177,285 $147,326 $166,000 $184,792 $184,792 $7,507 4.23% 100.05.72.13.4320 REC FEES TAXABLE-ATHLETICS $281 $262 $559 $190 $0 $0 $0 $0 $0 $0 $0 0.00% 100.05.72.13.4323 REC MATERIALS-ATHLETICS $3,635 $3,785 $3,788 $6,266 $2,860 $2,860 $3,773 $3,713 $2,620 $2,620 ($240) -8.39% 100.05.72.14.4318 REC REG FEES-SAFETY $10,506 $10,505 $11,703 $9,496 $12,170 $12,170 $9,948 $10,608 $12,330 $12,330 $160 1.31% 100.05.72.16.4318 REC REG FEES-CHILD CARE $67,543 $132,862 $127,115 $142,939 $163,094 $163,094 $129,098 $135,000 $165,974 $165,974 $2,880 1.77% 100.05.72.16.4320 RECREATION FEES TAXABLE $4,639 $2,263 $2,924 $2,400 $3,930 $3,930 $3,537 $3,930 $3,930 $3,930 $0 0.00% 100.05.72.16.4324 REC BUS REVENUE-CHILD CARE $1,986 $1,051 $2,329 $3,226 $1,640 $1,640 $4,790 $4,700 $1,640 $1,640 $0 0.00% 100.05.72.17.4318 REC REG FEES-LEAGUES $0 $79 $0 $0 $0 $0 $3,672 $3,672 $0 $0 $0 0.00% 100.05.72.17.4320 REC FEES TAXABLE-LEAGUES $77,798 $78,641 $76,258 $89,464 $105,300 $105,300 $52,820 $97,447 $108,535 $108,535 $3,235 3.07% 100.05.72.18.4318 REC REG FEES-VARIED INTEREST $10,890 $12,830 $12,669 $12,906 $24,111 $24,111 $16,783 $20,140 $20,088 $20,088 ($4,023) -16.69% 100.05.72.18.4320 REC FEES TAXABLE-VARIED INT $0 $0 $734 $1,225 $1,320 $1,320 $231 $1,320 $1,320 $1,320 $0 0.00% 100.05.72.18.4324 REC BUS REVENUE-VARIED INT $0 $0 $93 $0 $0 $0 $271 $271 $0 $0 $0 0.00% 100.05.72.19.4318 RECREATION FEES-REGISTRATION $64,822 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.06.18.01.4327 BOARD OF APPEALS-FEES $1,040 $1,195 $200 $400 $1,000 $1,000 $200 $500 $1,000 $1,000 $0 0.00% 100.06.18.01.4328 ZONING FEES $11,725 $15,825 $11,695 $14,101 $8,000 $8,000 $10,010 $9,410 $8,000 $8,000 $0 0.00% 100.06.18.01.4330 PLATTING FEES $1,965 $4,534 $2,458 $1,798 $4,000 $4,000 $444 $4,000 $4,000 $4,000 $0 0.00% 100.06.18.01.4335 REVIEW FEES PLAN COMMISSION $4,663 $6,150 $5,100 $5,010 $6,000 $6,000 $3,350 $6,000 $6,000 $6,000 $0 0.00% 100.06.18.01.4336 SPECIAL REVIEW ADMIN FEE $2,053 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.06.18.01.4341 MISC REVENUE/COPIES/REPORTS $0 $0 $0 $1,533 $3,000 $3,000 $0 $500 $1,000 $1,000 ($2,000) -66.67% 100.06.18.01.4344 DEVELOPMENT CHARGES $8,143 $6,328 $7,963 $6,563 $5,000 $5,000 $11,260 $8,000 $12,000 $12,000 $7,000 140.00% 100.06.18.01.4345 STANDARD PRODUCTS-GIS $0 $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.06.18.01.4346 LAND RECORD FEE $5,820 $8,260 $6,210 $6,980 $6,000 $6,000 $3,290 $6,000 $6,000 $6,000 $0 0.00% 100.06.18.01.4354 GIS LAND RECORD CAP CHARGE $0 $0 $0 $2,600 $0 $0 $0 $0 $0 $0 $0 0.00% PUBLIC CHARGES FOR SERVICES Total $671,306 $637,000 $626,039 $673,308 $689,575 $689,575 $519,271 $644,265 $707,495 $707,495 $17,920 2.60% INTERGOVERNMENTAL CHARGES FOR SERVICES: 100.01.06.00.4601 LITTLE MUSKEGO LAKE DISTRICT $4,066 $1,032 $1,025 $1,998 $1,500 $1,500 $0 $1,500 $1,500 $1,500 $0 0.00% 100.02.20.01.4602 REIMBURSE POLICE LIASON OFFI $126,999 $131,835 $132,706 $130,770 $132,072 $132,072 $65,789 $131,578 $140,000 $140,000 $7,928 6.00% INTERGOVERNMENTAL CHARGES FOR SERVICES Total $131,065 $132,866 $133,732 $132,768 $133,572 $133,572 $65,789 $133,078 $141,500 $141,500 $7,928 5.94% MISCELLANEOUS: 100.01.06.00.4531 INTEREST ON INVESTMENTS $146,620 $140,550 $63,192 $163,360 $85,000 $85,000 $135,930 $150,000 $130,000 $130,000 $45,000 52.94% 100.01.06.00.4547 FUEL REFUND $7,723 $7,776 $7,777 $6,188 $7,500 $7,500 $0 $7,500 $7,000 $7,000 ($500) -6.67% 100.02.20.01.4525 RENTAL/CELLULAR TOWER $22,091 $23,196 $24,356 $25,574 $26,853 $26,853 $26,852 $26,852 $28,194 $28,194 $1,341 5.00% MISCELLANEOUS REVENUE Total $176,434 $171,522 $95,325 $195,122 $119,353 $119,353 $162,782 $184,352 $165,194 $165,194 $45,841 38.41% Page 3 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 OTHER FINANCING SOURCES: 100.01.06.00.4556 SALE OF EQUIPMENT $2,816 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.02.20.01.4551 PROCEEDS FROM SALE F/A-PD $23,400 $9,775 $8,782 $17,469 $10,000 $10,000 $0 $10,000 $10,000 $10,000 $0 0.00% 100.04.51.01.4551 PROCEEDS FROM SALE F/A-DPW $14,955 $19,667 $17,211 $14,244 $15,000 $15,000 $14,240 $14,240 $14,000 $14,000 ($1,000) -6.67% 100.05.71.00.4551 SALE OF F/A - COMPUTERS $0 $380 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.06.18.01.4551 PROCEEDS FROM SALE F/A-PLAN $0 $201 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.09.80.00.4004 WATER UTILITY TAX EQUIVALENT $484,058 $544,276 $555,652 $577,659 $580,000 $580,000 $0 $580,000 $585,000 $585,000 $5,000 0.86% 100.20.80.00.8001 PRIOR YEARS SURPLUS FUNDING $0 $0 $0 $0 $248,758 $248,758 $0 $0 $0 $0 ($248,758) -100.00% 100.20.80.00.8210 TRF FROM LANDFILL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% OTHER FINANCING SOURCES Total $525,229 $574,299 $581,645 $609,373 $853,758 $853,758 $14,240 $604,240 $609,000 $609,000 ($244,758)-28.67% INTERDEPARTMENTAL: 100.01.06.00.4701 REIMB FOR INS & MISC EXP FRM $350 $350 $350 $350 $350 $350 $350 $350 $350 $350 $0 0.00% 100.01.06.00.4702 REIMBURSEMENT-WATER $17,208 $15,300 $15,100 $15,460 $59,250 $59,250 $8,200 $59,250 $60,000 $60,000 $750 1.27% 100.01.06.00.4703 REIMBURSE FRM SEWER/OPERATIO $55,323 $55,323 $59,399 $61,884 $108,150 $108,150 $32,350 $108,150 $110,560 $110,560 $2,410 2.23% 100.01.06.00.4704 REIMBURSE FROM REF/RECY $0 $0 $0 $0 $43,750 $43,750 $0 $43,750 $43,750 $43,750 $0 0.00% INTERDEPARTMENTAL REVENUE Total $72,881 $70,973 $74,849 $77,694 $211,500 $211,500 $40,900 $211,500 $214,660 $214,660 $3,160 1.49% TOTAL GENERAL FUND REVENUES $13,274,733 $13,599,442 $13,696,567 $13,797,071 $14,310,585 $14,310,585 $12,261,760 $14,122,516 $14,389,739 $14,389,739 $79,154 0.55% PROJECTED 2013 SURPLUS/(DEFICIT)$15,896 Page 4 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 2013 Adopted - $14,310,585 2014 Proposed - $14,389,739 CITY OF MUSKEGO General Fund Revenues Interdepartmental Revenue Other Financing Sources Miscellaneous Revenue Intergovernmental Charges for Services Public Charges for Services Fines, Forfeits and Penalties Licenses and Permits Intergovernmental Revenue Taxes $(2,000,000) $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 Taxes Inter- government Revenue Licenses and Permits Fines, Forfeits and Penalties Public Charges for Services Intergvrnmnt Charges for Services Misc Revenue Other Financing Sources Inter- department Revenue 2013 Adopted - $14,310,585 $9,955,607 $1,579,430 $595,790 $172,000 $689,575 $133,572 $119,353 $853,758 $211,500 2014 Proposed - $14,389,739 $10,045,398 $1,685,622 $633,870 $187,000 $707,495 $141,500 $165,194 $609,000 $214,660 Change $89,791 $106,192 $38,080 $15,000 $17,920 $7,928 $45,841 $(244,758) $3,160 CITY OF MUSKEGO General Fund Revenues SECTION 4 PROPOSED 2014 EXPENDITURE BUDGET CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget GENERAL GOVERNMENT - MAYOR: 100.01.01.00.5101 SALARIES AND WAGES $32,172 $41,731 $40,831 $41,935 $24,796 $24,796 $15,028 $24,796 $25,214 $25,214 $418 1.68% 100.01.01.00.5102 SALARIES & WAGES - OVERTIME $0 $0 $26 $105 $0 $0 $0 $0 $0 $0 $0 0.00% 100.01.01.00.5105 SALARIES AND WAGES-ELECTED $122,177 $122,169 $120,799 $120,008 $121,008 $121,008 $81,083 $121,008 $121,007 $121,007 ($1) 0.00% 100.01.01.00.5150 AUTO ALLOWANCE $3,500 $3,635 $3,514 $3,500 $3,500 $3,500 $2,719 $3,500 $3,500 $3,500 $0 0.00% 100.01.01.00.5152 EXPENSE ALLOWANCE $10,302 $10,505 $11,200 $10,991 $11,200 $11,200 $4,234 $11,200 $11,200 $11,200 $0 0.00% 100.01.01.00.5201 FICA $14,641 $15,220 $14,037 $13,129 $12,279 $12,279 $7,635 $12,279 $12,310 $12,310 $32 0.26% 100.01.01.00.5202 PENSION $3,321 $4,596 $8,137 $7,143 $6,320 $6,320 $4,024 $6,320 $6,936 $6,936 $617 9.75% 100.01.01.00.5203 HEALTH INSURANCE $12,657 $29,036 $26,204 $25,517 $27,916 $27,916 $16,622 $26,000 $30,515 $30,515 $2,599 9.31% 100.01.01.00.5204 LIFE INSURANCE $50 $242 $520 $685 $576 $576 $404 $576 $556 $556 ($19) -3.35% 100.01.01.00.5205 FSA FEE EXPENSE $0 $30 $32 $36 $18 $18 $21 $32 $18 $18 $0 0.00% 100.01.01.00.5229 HEALTH INS. ALLOWANCE $3,365 $1,678 $1,757 $1,373 $0 $0 $0 $0 $0 $0 $0 0.00% 100.01.01.00.5301 TRAINING $68 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.01.01.00.5302 MILEAGE $267 $185 $44 $13 $100 $100 $0 $50 $100 $100 $0 0.00% 100.01.01.00.5303 CONFERENCES AND SPECIAL EVEN $1,252 $727 $1,263 $813 $1,250 $1,250 $1,006 $1,250 $1,250 $1,250 $0 0.00% 100.01.01.00.5305 DUES AND MEMBERSHIPS $7,991 $8,053 $7,763 $7,661 $8,000 $8,000 $7,908 $8,000 $8,000 $8,000 $0 0.00% 100.01.01.00.5601 TELEPHONE/CITY HALL $1,074 $1,068 $1,139 $1,013 $1,080 $1,080 $651 $1,080 $480 $480 ($600) -55.56% 100.01.01.00.5701 OFFICE SUPPLIES AND EXPENSES $228 $467 $497 $929 $700 $700 $174 $600 $700 $700 $0 0.00% MAYOR Total $213,065 $239,340 $237,763 $234,849 $218,742 $218,742 $141,511 $216,691 $221,788 $221,788 $3,045 1.39% GENERAL GOVERNMENT - FINANCE & ADMINISTRATION: 100.01.03.00.5101 SALARIES AND WAGES $342,393 $337,204 $344,570 $347,972 $342,141 $342,141 $213,395 $342,141 $350,066 $350,066 $7,925 2.32% 100.01.03.00.5102 SALARIES & WAGES - OVERTIME $2,361 $5,192 $5,236 $7,581 $5,507 $5,507 $4,147 $5,507 $5,513 $5,513 $7 0.12% 100.01.03.00.5105 WAGES - POLL WORKERS $5,009 $17,635 $19,728 $55,174 $18,000 $18,000 $10,549 $11,000 $21,500 $21,500 $3,500 19.44% 100.01.03.00.5201 FICA $26,164 $25,900 $26,434 $27,002 $26,918 $26,918 $16,442 $26,918 $28,032 $28,032 $1,114 4.14% 100.01.03.00.5202 PENSION $35,476 $37,489 $31,898 $21,420 $23,117 $23,117 $13,988 $23,117 $24,891 $24,891 $1,773 7.67% 100.01.03.00.5203 HEALTH INSURANCE $87,012 $81,951 $96,764 $102,856 $119,039 $119,039 $69,113 $95,000 $90,935 $90,935 ($28,104) -23.61% 100.01.03.00.5204 LIFE INSURANCE $1,231 $1,626 $1,387 $1,490 $1,202 $1,202 $753 $1,202 $1,099 $1,099 ($102) -8.53% 100.01.03.00.5205 FSA FEE EXPENSE $86 $132 $93 $72 $144 $144 $71 $144 $144 $144 $0 0.00% 100.01.03.00.5229 HEALTH INS. ALLOWANCE $4,850 $5,092 $5,653 $8,133 $4,230 $4,230 $7,212 $10,854 $10,854 $10,854 $6,624 156.60% 100.01.03.00.5301 TRAINING $1,157 $1,498 $1,143 $1,426 $1,200 $1,200 $205 $1,200 $1,200 $1,200 $0 0.00% 100.01.03.00.5302 MILEAGE & EXP REIMB $704 $888 $901 $732 $500 $500 $477 $500 $500 $500 $0 0.00% 100.01.03.00.5303 CONFERENCES & TRAINING $688 $2,083 $1,967 $3,030 $2,500 $2,500 $1,581 $2,500 $3,420 $3,420 $920 36.80% 100.01.03.00.5305 DUES AND SUBSCRIPTIONS $1,061 $989 $1,179 $1,142 $1,500 $1,500 $1,139 $1,500 $1,500 $1,500 $0 0.00% 100.01.03.00.5401 COPIER MAINTENANCE $388 $932 $1,543 $0 $500 $500 $0 $500 $500 $500 $0 0.00% 100.01.03.00.5410 MAINT. & RENTAL OF EQUIP. - $2,193 $2,395 $4,653 $4,702 $4,800 $4,800 $4,270 $4,800 $4,800 $4,800 $0 0.00% 100.01.03.00.5502 COMPUTER CHARGES $756 $490 $737 $999 $800 $800 $627 $800 $800 $800 $0 0.00% 100.01.03.00.5506 FINANCIAL SOFTWARE CHARGES $10,587 $8,248 $8,519 $9,347 $9,500 $9,500 $8,248 $9,500 $8,330 $8,330 ($1,170) -12.32% 100.01.03.00.5601 TELEPHONE/CITY HALL $2,119 $2,441 $2,312 $2,131 $2,580 $2,580 $1,326 $2,580 $180 $180 ($2,400) -93.02% 100.01.03.00.5701 OFFICE SUPPLIES $1,749 $2,109 $2,029 $2,026 $2,000 $2,000 $2,054 $2,054 $2,000 $2,000 $0 0.00% 100.01.03.00.5704 OTHER SUPPLIES & EXPENSES $2,827 $4,761 $2,886 $11,305 $5,000 $5,000 $1,670 $5,000 $5,000 $5,000 $0 0.00% 100.01.03.00.5713 PRINT MATERIALS $353 $365 $370 $0 $380 $380 $0 $380 $380 $380 $0 0.00% 100.01.03.00.5801 TAX BILL DIST FEES $23,278 $24,516 $25,077 $26,474 $25,500 $25,500 $9,716 $25,500 $26,500 $26,500 $1,000 3.92% FINANCE & ADMIN Total $552,442 $563,936 $585,079 $635,013 $597,058 $597,058 $366,980 $572,697 $588,144 $588,144 ($8,914)-1.49% October 10, 2013 Page 1 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 GENERAL GOVERNMENT - ASSESSOR: 100.01.04.00.5101 SALARIES AND WAGES $128,138 $105,479 $107,014 $110,613 $112,390 $112,390 $72,682 $112,390 $115,093 $115,093 $2,703 2.41% 100.01.04.00.5102 SALARIES & WAGES - OVERTIME $417 $761 $575 $838 $1,426 $1,426 $179 $1,426 $1,441 $1,441 $15 1.06% 100.01.04.00.5150 AUTO ALLOWANCE $4,500 $4,673 $4,500 $4,500 $4,500 $4,500 $2,942 $4,500 $4,500 $4,500 $0 0.00% 100.01.04.00.5201 FICA $9,823 $8,345 $8,442 $8,724 $9,051 $9,051 $5,611 $9,051 $9,259 $9,259 $208 2.30% 100.01.04.00.5202 PENSION $13,354 $11,711 $9,846 $6,610 $7,569 $7,569 $4,845 $7,659 $8,157 $8,157 $588 7.77% 100.01.04.00.5203 HEALTH $23,633 $24,800 $27,892 $23,399 $27,916 $27,916 $19,714 $27,916 $30,515 $30,515 $2,599 9.31% 100.01.04.00.5204 LIFE $776 $661 $670 $660 $622 $622 $460 $622 $751 $751 $129 20.71% 100.01.04.00.5205 FSA FEE EXPENSE $50 $31 $33 $36 $18 $18 $21 $18 $18 $18 $0 0.00% 100.01.04.00.5301 TRAINING $200 $0 $26 $0 $300 $300 $0 $0 $300 $300 $0 0.00% 100.01.04.00.5302 MILEAGE REIMB. ASSR'S OFFICE $13 $122 $120 $127 $100 $100 $0 $100 $100 $100 $0 0.00% 100.01.04.00.5303 CONFERENCES AND SPECIAL EVEN $846 $735 $742 $765 $2,449 $2,449 $0 $1,500 $2,449 $2,449 $0 0.00% 100.01.04.00.5305 MEMBERSHIP & SUBSCRIPTIONS $856 $820 $598 $820 $926 $926 $830 $926 $912 $912 ($14) -1.51% 100.01.04.00.5401 MAINT. & RENTAL OF EQUIP. - $76 $1,711 $65 $101 $200 $200 $38 $200 $200 $200 $0 0.00% 100.01.04.00.5503 COMPUTER CHARGES/ASSESSOR $18,704 $18,869 $15,275 $15,995 $17,040 $17,040 $1,389 $17,040 $16,555 $16,555 ($485) -2.85% 100.01.04.00.5601 TELEPHONE $771 $916 $867 $799 $900 $900 $435 $900 $0 $0 ($900) -100.00% 100.01.04.00.5701 OFFICE SUPPLIES $880 $1,380 $1,599 $805 $10,000 $10,000 $9,139 $10,000 $2,000 $2,000 ($8,000) -80.00% 100.01.04.00.5801 PROFESSIONAL SERVICES $24,038 $27,000 $24,898 $28,614 $27,600 $27,600 $17,090 $27,600 $27,600 $27,600 $0 0.00% 100.01.04.00.5802 BOARD OF REVIEW $425 $345 $510 $250 $3,710 $3,710 $890 $890 $1,710 $1,710 ($2,000) -53.91% 100.01.04.00.5805 ATTORNEY $0 $0 $0 $0 $3,500 $3,500 $0 $0 $3,500 $3,500 $0 0.00% 100.01.04.00.5830 REVALUATION EXPENSES $0 $0 $0 $1,570 $97,000 $97,000 $111,270 $111,270 $0 $0 ($97,000)-100.00% ASSESSOR Total $227,500 $208,357 $203,674 $205,228 $327,217 $327,217 $247,536 $334,008 $225,060 $225,060 ($102,157)-31.22% GENERAL GOVERNMENT - LAW: 100.01.05.00.5805 ATTORNEY $116,045 $95,133 $90,491 $140,517 $90,000 $90,000 $32,857 $90,000 $95,000 $95,000 $5,000 5.56% LAW Total $116,045 $95,133 $90,491 $140,517 $90,000 $90,000 $32,857 $90,000 $95,000 $95,000 $5,000 5.56% GENERAL GOVERNMENT - NON-DEPARTMENTAL: 100.01.06.00.5203 HRA PLAN - DIVERSIFIED $5,811 $5,688 $5,430 $5,421 $6,000 $6,000 $3,593 $5,500 $5,800 $5,800 ($200) -3.33% 100.01.06.00.5204 HEALTH INS-SELF INS FUNDS DUE $0 $4,902 $31,394 $484 $0 $0 $0 $0 $0 $0 $0 0.00% 100.01.06.00.5205 PCOR FEES $0 $0 $0 $0 $0 $0 $86 $100 $200 $200 $200 0.00% 100.01.06.00.5206 WELLNESS PROGRAM $0 $8,250 $8,236 $6,939 $8,500 $8,500 $7,405 $8,500 $8,500 $8,500 $0 0.00% 100.01.06.00.5220 TUITION REIMBURSEMENT $2,000 $1,000 $1,000 $1,000 $5,000 $5,000 $0 $2,500 $1,000 $1,000 ($4,000) -80.00% 100.01.06.00.5303 CONFERENCES & SPECIAL EVENTS $0 $0 $80 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.01.06.00.5410 MAINT. & RENTAL OF EQUIP. - $2,588 $1,550 $839 $2,857 $2,000 $2,000 $1,916 $2,000 $2,000 $2,000 $0 0.00% 100.01.06.00.5506 SIRE SOFTWARE MAINTENANCE $0 $0 $0 $0 $7,640 $7,640 $7,964 $7,964 $7,716 $7,716 $76 0.99% 100.01.06.00.5601 LAND LINE LONG DISTANCE $0 $0 $0 $0 $0 $0 $0 $0 $18,000 $18,000 $18,000 0.00% 100.01.06.00.5701 OFFICE SUPPLIES AND EXPENSES $9,369 $6,981 $10,724 $6,596 $10,000 $10,000 $3,785 $10,000 $10,000 $10,000 $0 0.00% 100.01.06.00.5702 VENDING MACHINES ($143) $294 $450 $540 $300 $300 $1,669 $2,200 $2,300 $2,300 $2,000 666.67% 100.01.06.00.5704 MISC SUPPLIES AND EXPENSES $10,899 $8,472 $3,282 $5,250 $8,000 $8,000 $4,818 $8,000 $8,000 $8,000 $0 0.00% 100.01.06.00.5710 POSTAGE $20,167 $18,576 $20,838 $22,512 $22,500 $22,500 $12,221 $22,500 $22,500 $22,500 $0 0.00% 100.01.06.00.5810 AUDIT & SPECIAL ACCOUNTING S $18,033 $6,876 $6,809 $6,610 $18,500 $18,500 $15,500 $18,500 $14,000 $14,000 ($4,500) -24.32% 100.01.06.00.5820 CITY ROAD-LANDSCAPE/MAINT $0 $0 $0 $0 $38,500 $38,500 $11,967 $20,000 $38,500 $38,500 $0 0.00% 100.01.06.00.6001 NOTICES AND PUBLICATIONS $6,223 $4,683 $4,551 $6,487 $7,500 $7,500 $3,266 $7,500 $10,000 $10,000 $2,500 33.33% 100.01.06.00.6002 CRIMINAL HISTORY CHECKS $1,899 $2,765 $2,814 $2,590 $2,500 $2,500 $2,051 $2,500 $2,800 $2,800 $300 12.00% 100.01.06.00.6015 EMPLOYEE ASSISTANCE EXPENSE $2,517 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.01.06.00.6020 UNEMPLOYMENT COMPENSATION $22,833 $34,179 $20,514 $24,094 $25,000 $25,000 $5,296 $10,000 $18,000 $18,000 ($7,000) -28.00% 100.01.06.00.6021 EMPLOYEE SAFETY $1,293 $7,659 $738 $5,418 $3,000 $3,000 $1,259 $3,000 $5,500 $5,500 $2,500 83.33% 100.01.06.00.6045 UNCOLLECTABLE PERS PROP TAXE $2,029 $350 $4,046 $3,037 $3,000 $3,000 $0 $3,000 $3,000 $3,000 $0 0.00% Page 2 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 GENERAL GOVERNMENT - NON-DEPARTMENTAL (Continued): 100.01.06.00.6101 WORKMEN'S COMPENSATION $146,560 $155,011 $162,687 $173,912 $175,000 $175,000 $128,873 $174,000 $178,500 $178,500 $3,500 2.00% 100.01.06.00.6102 LIABILITY INSURANCE $58,975 $34,174 $34,176 $35,883 $36,000 $36,000 $44,349 $36,000 $37,000 $37,000 $1,000 2.78% 100.01.06.00.6103 PROPERTY INSURANCE $32,607 $3,926 $31,353 $32,476 $36,695 $36,695 $37,562 $37,562 $42,353 $42,353 $5,658 15.42% 100.01.06.00.6104 AUTO INSURANCE $12,900 $13,449 $9,671 $9,837 $10,500 $10,500 $0 $10,500 $10,200 $10,200 ($300) -2.86% 100.01.06.00.6105 ERRORS & OMISSIONS INSURANCE $8,052 $10,377 $10,377 $10,896 $11,000 $11,000 $0 $11,000 $11,300 $11,300 $300 2.73% 100.01.06.00.6106 BOILER & MACHINERY INSURANCE $1,168 $3,358 $3,358 $3,425 $3,600 $3,600 $2,848 $3,600 $3,600 $3,600 $0 0.00% 100.01.06.00.6107 CRIME & BONDS $6,671 $2,225 $2,086 $1,874 $2,000 $2,000 $1,844 $2,000 $1,930 $1,930 ($70) -3.50% 100.01.06.00.6108 INS. DEDUCTIBLES/REIMBRSMENT $12,514 $219,267 $68,274 $20,418 $25,000 $25,000 $2,548 $25,000 $25,000 $25,000 $0 0.00% NON-DEPARTMENTAL Total $384,965 $554,012 $443,726 $388,554 $467,735 $467,735 $300,820 $433,426 $487,699 $487,699 $19,964 4.27% GENERAL GOVERNMENT - COURT: 100.01.08.00.5101 SALARIES AND WAGES $61,883 $64,832 $64,073 $65,003 $56,571 $56,571 $44,069 $66,500 $78,661 $78,661 $22,090 39.05% 100.01.08.00.5102 SALARIES & WAGES-OTHER-OVERT $2,738 $2,420 $7,132 $9,999 $10,518 $10,518 $7,594 $10,518 $10,595 $10,595 $76 0.73% 100.01.08.00.5105 SALARIES AND WAGES-OTHER $11,000 $11,000 $11,423 $11,000 $11,000 $11,000 $7,192 $11,000 $11,000 $11,000 $0 0.00% 100.01.08.00.5151 UNIFORMS AND OFFICERS EQUIPM $188 $224 $108 $119 $263 $263 $0 $263 $0 $0 ($263) -100.00% 100.01.08.00.5201 FICA $5,689 $5,908 $6,382 $6,581 $6,063 $6,063 $4,403 $6,735 $7,696 $7,696 $1,634 26.94% 100.01.08.00.5202 PENSION $6,671 $5,036 $5,214 $4,202 $4,947 $4,947 $3,651 $5,200 $6,440 $6,440 $1,492 30.17% 100.01.08.00.5203 HEALTH $18,649 $17,860 $17,155 $13,664 $9,257 $9,257 $9,084 $14,500 $20,162 $20,162 $10,906 117.81% 100.01.08.00.5204 LIFE $404 $380 $500 $224 $216 $216 $35 $80 $48 $48 ($168) -77.94% 100.01.08.00.5229 HEALTH INS. ALLOWANCE $0 $0 $1,830 $1,138 $900 $900 $225 $225 $0 $0 ($900) -100.00% 100.01.08.00.5301 TRAINING $58 $68 $73 $1,161 $250 $250 $200 $250 $500 $500 $250 100.00% 100.01.08.00.5303 CONF., SPEC EVENTS & TUITION $1,020 $2,125 $1,774 $2,094 $1,600 $1,600 $1,747 $1,747 $2,300 $2,300 $700 43.75% 100.01.08.00.5504 COMPUTER CHARGES,POLICE COURT $1,225 $2,500 $2,460 $1,219 $7,175 $7,175 $6,641 $7,175 $7,524 $7,524 $349 4.86% 100.01.08.00.5601 TELEPHONE $0 $0 $0 $579 $720 $720 $367 $720 $0 $0 ($720) -100.00% 100.01.08.00.5701 OFFICE SUPPLIES AND EXPENSES $1,701 $868 $1,345 $690 $1,000 $1,000 $101 $1,000 $1,700 $1,700 $700 70.00% 100.01.08.00.5702 OPERATING SUPPLIES AND EXPEN $493 $835 $1,482 $2,671 $1,000 $1,000 $1,742 $1,742 $1,700 $1,700 $700 70.00% 100.01.08.00.6003 LEGAL FEES AND JURY TRIALS $41,772 $47,947 $41,459 $45,041 $44,000 $44,000 $27,668 $44,000 $45,000 $45,000 $1,000 2.27% 100.01.08.00.6004 WITNESS FEES, COURT COSTS $117 $44 $111 $81 $200 $200 $158 $200 $200 $200 $0 0.00% 100.01.08.00.6017 PRISONER HOUSING $2,424 $4,188 $4,011 $1,971 $3,500 $3,500 $1,708 $3,500 $3,500 $3,500 $0 0.00% COURT Total $156,031 $166,234 $166,531 $167,437 $159,179 $159,179 $116,586 $175,355 $197,026 $197,026 $37,847 23.78% GENERAL GOVERNMENT - BUILDING MAINTENANCE: 100.01.09.00.5101 SALARIES AND WAGES $75,362 $56,631 $55,501 $57,538 $58,520 $58,520 $37,770 $58,520 $60,070 $60,070 $1,549 2.65% 100.01.09.00.5102 OVERTIME $0 $1,493 $1,142 $2,421 $1,947 $1,947 $1,628 $1,947 $2,000 $2,000 $53 2.73% 100.01.09.00.5201 FICA $5,729 $4,374 $4,406 $4,511 $4,626 $4,626 $2,949 $4,626 $4,748 $4,748 $123 2.65% 100.01.09.00.5202 PENSION $7,792 $6,379 $5,354 $3,541 $4,021 $4,021 $2,620 $4,021 $4,345 $4,345 $324 8.05% 100.01.09.00.5203 HEALTH INSURANCE $5,408 $6,173 $6,767 $7,290 $9,257 $9,257 $5,124 $8,000 $9,825 $9,825 $568 6.14% 100.01.09.00.5204 LIFE INSURANCE $218 $152 $188 $184 $184 $184 $124 $184 $190 $190 $6 3.45% 100.01.09.00.5405 MAINTENANCE OF VEHICLES $2,739 $1,232 $2,103 $1,839 $1,400 $1,400 $84 $1,400 $1,400 $1,400 $0 0.00% 100.01.09.00.5415 MAINTENANCE OF BLDGS & GROUN $25,923 $14,969 $31,412 $14,931 $17,600 $17,600 $20,278 $22,000 $20,000 $20,000 $2,400 13.64% 100.01.09.00.5601 TELEPHONE $2,108 $2,671 $2,548 $3,103 $2,940 $2,940 $1,608 $2,940 $120 $120 ($2,820) -95.92% 100.01.09.00.5703 HOUSEKEEPING SUPPLIES $2,139 $1,655 $1,470 $1,825 $2,000 $2,000 $1,426 $2,000 $2,000 $2,000 $0 0.00% 100.01.09.00.5735 GASOLINE & OIL $2,187 $1,104 $1,297 $1,442 $2,500 $2,500 $1,380 $2,500 $2,500 $2,500 $0 0.00% 100.01.09.00.5835 HOUSEKEEPING SERVICE $25,900 $25,800 $27,828 $24,360 $26,800 $26,800 $17,200 $26,800 $26,800 $26,800 $0 0.00% 100.01.09.00.5910 UTILITIES $34,063 $28,791 $32,344 $36,598 $31,500 $31,500 $21,171 $31,500 $32,500 $32,500 $1,000 3.17% 100.01.09.00.5915 SEWER/WATER USAGE/WCA $1,935 $2,126 $2,214 $2,820 $2,500 $2,500 $1,827 $8,632 $8,280 $8,280 $5,780 231.20% BUILDING MAINTENANCE Total $191,504 $153,548 $174,574 $162,402 $165,794 $165,794 $115,187 $175,070 $174,778 $174,778 $8,984 5.42% Page 3 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 GENERAL GOVERNMENT - INFORMATION TECHNOLOGY: 100.01.14.00.5101 SALARIES AND WAGES $93,402 $103,856 $105,837 $56,230 $142,757 $142,757 $81,978 $135,000 $157,386 $157,386 $14,629 10.25% 100.01.14.00.5201 FICA $7,020 $7,704 $7,935 $4,377 $10,921 $10,921 $5,966 $10,400 $12,040 $12,040 $1,119 10.24% 100.01.14.00.5202 PENSION $9,733 $11,448 $9,678 $3,162 $9,492 $9,492 $5,452 $9,000 $11,017 $11,017 $1,525 16.06% 100.01.14.00.5203 HEALTH INSURANCE $24,203 $28,380 $29,036 $7,768 $42,379 $42,379 $25,215 $41,000 $53,554 $53,554 $11,175 26.37% 100.01.14.00.5204 LIFE INSURANCE $164 $117 $139 $54 $218 $218 $59 $100 $131 $131 ($87) -39.94% 100.01.14.00.5229 HEALTH INS. ALLOWANCE $0 $335 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.01.14.00.5301 TRAINING $4,937 $2,756 $3,628 $0 $6,000 $6,000 $279 $6,000 $7,000 $7,000 $1,000 16.67% 100.01.14.00.5302 MILEAGE $425 $489 $683 $133 $700 $700 $269 $700 $700 $700 $0 0.00% 100.01.14.00.5303 CONFERENCES & SPECIAL EVENTS ($28) $247 $472 $441 $550 $550 $195 $550 $550 $550 $0 0.00% 100.01.14.00.5305 MEMBERSHIPS & DUES $0 $100 $50 $50 $100 $100 $100 $100 $150 $150 $50 50.00% 100.01.14.00.5506 COMPUTER CHARGES/CITY HALL $5,535 $2,482 $1,996 $2,263 $3,000 $3,000 $1,010 $3,000 $3,000 $3,000 $0 0.00% 100.01.14.00.5507 NETWORK CHARGES $18,700 $22,304 $31,705 $30,086 $29,450 $29,450 $22,904 $29,450 $42,250 $42,250 $12,800 43.46% 100.01.14.00.5601 TELEPHONE CITY HALL $1,021 $1,013 $963 $970 $1,920 $1,920 $1,331 $1,920 $1,332 $1,332 ($588) -30.63% 100.01.14.00.5701 OFFICE SUPPLIES ($22) $169 $214 $256 $250 $250 $397 $450 $250 $250 $0 0.00% 100.01.14.00.5840 PROGRAMMING AND CONSULTING $37,768 $21,959 $25,023 $22,173 $20,000 $20,000 $10,144 $20,000 $20,000 $20,000 $0 0.00% INFORMATION TECHNOLOGY Total $202,857 $203,360 $217,359 $127,964 $267,738 $267,738 $155,300 $257,670 $309,360 $309,360 $41,622 15.55% TOTAL GENERAL GOVERNMENT $2,044,410 $2,183,921 $2,119,196 $2,061,964 $2,293,463 $2,293,463 $1,476,778 $2,254,917 $2,298,854 $2,298,854 $5,391 0.24% Page 4 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 PUBLIC SAFETY - POLICE: 100.02.20.01.5101 SALARIES & WAGES-POLICE $2,616,454 $2,653,563 $2,585,437 $2,692,365 $2,871,299 $2,871,299 $1,767,704 $2,860,000 $2,890,050 $2,890,050 $18,752 0.65% 100.02.20.01.5102 SAL. & WAGES-POLICE-OVERTIME $43,647 $37,879 $73,018 $64,711 $46,500 $46,500 $50,493 $62,000 $52,000 $52,000 $5,500 11.83% 100.02.20.01.5115 WATER PATROL $3,213 $4,498 $3,652 $4,910 $5,800 $5,800 $4,792 $5,800 $5,800 $5,800 $0 0.00% 100.02.20.01.5150 AUTO ALLOWANCE $3,700 $3,842 $3,700 $3,700 $3,700 $3,700 $2,419 $3,700 $3,700 $3,700 $0 0.00% 100.02.20.01.5151 UNIFORMS & OFFICERS EQUIPMEN $25,789 $24,354 $24,914 $27,362 $25,425 $25,425 $9,736 $25,425 $25,875 $25,875 $450 1.77% 100.02.20.01.5201 FICA $203,506 $205,761 $203,830 $211,941 $229,247 $229,247 $137,082 $225,765 $231,224 $231,224 $1,977 0.86% 100.02.20.01.5202 PENSION $520,958 $556,935 $566,551 $549,449 $478,366 $478,366 $297,643 $478,500 $326,032 $326,032 ($152,334) -31.84% 100.02.20.01.5203 HEALTH $406,079 $413,432 $466,698 $460,292 $549,270 $549,270 $331,701 $510,000 $577,364 $577,364 $28,093 5.11% 100.02.20.01.5204 LIFE $4,105 $4,437 $4,760 $4,834 $5,263 $5,263 $3,193 $5,263 $5,075 $5,075 ($188) -3.58% 100.02.20.01.5205 FSA FEE EXPENSE $396 $545 $432 $720 $720 $720 $620 $720 $720 $720 $0 0.00% 100.02.20.01.5210 INSURANCE FUND $27,091 $30,016 $31,118 $28,252 $32,842 $32,842 $26,679 $32,842 $34,605 $34,605 $1,763 5.37% 100.02.20.01.5226 GUN REIMBURSEMENT $0 $0 $250 $0 $250 $250 $250 $250 $500 $500 $250 100.00% 100.02.20.01.5227 VEST REIMBURSEMENT $1,924 $6,765 $6,370 $1,273 $1,800 $1,800 $2,540 $2,540 $2,400 $2,400 $600 33.33% 100.02.20.01.5229 HEALTH INS. ALLOWANCE $30,800 $37,030 $41,660 $55,620 $55,320 $55,320 $28,115 $50,000 $56,460 $56,460 $1,140 2.06% 100.02.20.01.5301 TRAINING $6,588 $8,780 $15,344 $9,008 $6,450 $6,450 $8,222 $8,000 $6,500 $6,500 $50 0.78% 100.02.20.01.5302 MILEAGE $151 $156 $66 $75 $200 $200 $87 $200 $200 $200 $0 0.00% 100.02.20.01.5303 CONFERENCES AND SPECIAL EVEN $2,115 $1,054 $2,536 $3,430 $3,990 $3,990 $2,034 $3,990 $4,060 $4,060 $70 1.75% 100.02.20.01.5305 DUES AND MEMBERSHIPS $1,890 $802 $489 $1,035 $1,255 $1,255 $2,970 $2,970 $5,245 $5,245 $3,990 317.93% 100.02.20.01.5405 MAINT OF VEHICLES & EQUIP $18,593 $21,276 $15,191 $14,480 $22,200 $22,200 $10,912 $22,200 $22,200 $22,200 $0 0.00% 100.02.20.01.5406 MAINTENANCE OF RADIOS $18,444 $18,690 $17,286 $18,899 $18,733 $18,733 $17,558 $18,733 $18,761 $18,761 $28 0.15% 100.02.20.01.5415 MAINTENANCE OF BLDGS & GROUN $16,758 $12,851 $15,068 $12,591 $15,915 $15,915 $3,660 $15,915 $12,615 $12,615 ($3,300) -20.74% 100.02.20.01.5504 COMPUTER CHARGES/POLICE $31,751 $31,525 $32,956 $38,527 $41,905 $41,905 $37,847 $41,905 $43,821 $43,821 $1,916 4.57% 100.02.20.01.5604 TELEPHONE $14,676 $14,726 $16,634 $15,232 $19,600 $19,600 $10,287 $19,600 $13,020 $13,020 ($6,580) -33.57% 100.02.20.01.5610 TELETYPE $9,811 $10,027 $9,552 $10,874 $11,052 $11,052 $10,753 $11,052 $11,752 $11,752 $700 6.33% 100.02.20.01.5701 OFFICE SUPPLIES AND EXPENSES $2,754 $3,355 $3,964 $3,601 $2,900 $2,900 $968 $2,900 $2,900 $2,900 $0 0.00% 100.02.20.01.5704 OTHER SUPPLIES AND EXPENSES $1,082 $1,583 $2,855 $4,598 $3,950 $3,950 $2,353 $3,950 $3,700 $3,700 ($250) -6.33% 100.02.20.01.5720 AMMUNITION $7,668 $8,284 $7,755 $7,969 $10,200 $10,200 $2,375 $10,200 $9,000 $9,000 ($1,200) -11.76% 100.02.20.01.5721 SUPPLIES & EXPENSES-ADMIN. $1,335 $6,022 $1,922 ($961) $4,700 $4,700 $1,818 $4,700 $4,000 $4,000 ($700) -14.89% 100.02.20.01.5722 SUPPLIES & EXP-FIELD OPERATI $11,685 $6,336 $5,583 $7,172 $7,750 $7,750 $5,351 $7,750 $8,050 $8,050 $300 3.87% 100.02.20.01.5723 SUPP. & EXP -RECRDS & COMM. $4,088 $4,707 $3,190 $2,674 $4,658 $4,658 $1,542 $4,658 $2,838 $2,838 ($1,820) -39.07% 100.02.20.01.5735 GASOLINE AND OIL $67,114 $67,887 $76,649 $85,828 $71,750 $71,750 $41,001 $71,750 $81,000 $81,000 $9,250 12.89% 100.02.20.01.5835 HOUSEKEEPING SERVICE $21,143 $20,736 $20,736 $20,844 $21,800 $21,800 $13,824 $21,800 $21,800 $21,800 $0 0.00% 100.02.20.01.5845 PERSONNEL MANAGEMENT $1,200 $675 $2,892 $4,268 $850 $850 $2,124 $2,124 $1,700 $1,700 $850 100.00% 100.02.20.01.5910 UTILITIES $36,862 $35,924 $37,052 $33,910 $39,200 $39,200 $21,460 $39,200 $35,000 $35,000 ($4,200) -10.71% 100.02.20.01.5915 SEWER/WATER USAGE $2,350 $2,079 $2,073 $3,532 $2,000 $2,000 $1,300 $2,000 $2,400 $2,400 $400 20.00% 100.02.20.01.6022 POLICE & FIRE COMM EXPENSE $0 $0 $912 $788 $150 $150 $80 $150 $150 $150 $0 0.00% 100.02.20.01.6023 RANGE EXPENSES $1,363 $1,231 $1,105 $781 $1,750 $1,750 $411 $1,750 $1,750 $1,750 $0 0.00% 100.02.20.01.6095 POLICE GRANTS ($23,633)($13,069)($24,787)$0 ($10,000)($10,000)$0 $0 $0 $0 $10,000 -100.00% POLICE Total $4,143,450 $4,244,690 $4,279,412 $4,404,583 $4,608,761 $4,608,761 $2,861,903 $4,580,302 $4,524,268 $4,524,268 ($84,493)-1.83% PUBLIC SAFETY - CIVILIAN PERSONNEL: 100.02.20.10.5101 SALARIES AND WAGES-DISPATCHE $399,145 $394,223 $397,213 $354,637 $398,050 $398,050 $253,670 $404,000 $406,998 $406,998 $8,948 2.25% 100.02.20.10.5102 SALARIES-DISPATCHERS-OVERTIM $1,136 $1,960 $6,042 $11,203 $5,527 $5,527 $3,839 $6,000 $5,583 $5,583 $56 1.02% 100.02.20.10.5151 UNIFORMS AND OFFICERS EQUIPM $3,008 $2,800 $3,351 $2,015 $2,900 $2,900 $1,939 $2,900 $2,900 $2,900 $0 0.00% 100.02.20.10.5201 FICA $30,074 $29,709 $30,382 $27,076 $31,242 $31,242 $18,765 $31,600 $31,931 $31,931 $689 2.20% 100.02.20.10.5202 PENSION $41,046 $43,340 $36,782 $21,678 $26,838 $26,838 $17,124 $27,300 $28,881 $28,881 $2,043 7.61% 100.02.20.10.5203 HEALTH $100,529 $119,301 $131,328 $134,325 $186,523 $186,523 $88,604 $145,000 $166,091 $166,091 ($20,432) -10.95% 100.02.20.10.5204 LIFE $864 $789 $623 $709 $974 $974 $418 $800 $673 $673 ($301) -30.85% Page 5 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 PUBLIC SAFETY - CIVILIAN PERSONNEL (Continued): 100.02.20.10.5205 FSA FEE EXPENSE $50 $61 $66 $144 $144 $144 $84 $144 $144 $144 $0 0.00% 100.02.20.10.5229 HEALTH INS. ALLOWANCE $1,896 $3,920 $5,280 $2,560 $1,920 $1,920 $1,280 $1,920 $1,920 $1,920 $0 0.00% 100.02.20.10.5604 TELEPHONE $0 $610 $578 $533 $600 $600 $331 $600 $0 $0 ($600)-100.00% CIVILIAN PERSONNEL Total $577,747 $596,713 $611,646 $554,880 $654,718 $654,718 $386,054 $620,264 $645,121 $645,121 ($9,597)-1.47% PUBLIC SAFETY - VOLUNTEER FIRE DEPARTMENT: 100.02.21.00.5422 HYDRANT RENTAL $300,000 $300,000 $302,250 $309,000 $309,000 $309,000 $0 $309,000 $309,000 $309,000 $0 0.00% 100.02.21.00.5850 TESS CORNERS FIRE DEPT. $595,706 $440,055 $451,040 $448,040 $445,015 $445,015 $333,761 $445,015 $420,500 $420,500 ($24,515) -5.51% 100.02.21.00.5851 TC KPI ANNUAL MAINT - SERVER $3,188 $3,380 $8,930 $3,797 $5,828 $5,828 $7,128 $7,500 $5,945 $5,945 $117 2.01% 100.02.21.00.5860 VFD - TELEPHONE $594 $1,373 $1,300 $1,099 $1,380 $1,380 $746 $1,380 $1,020 $1,020 ($360) -26.09% 100.02.21.00.5870 VFD ACCOUNT RESERVE $0 $6,385 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% VOLUNTEER FIRE DEPT Total $899,488 $751,193 $763,520 $761,936 $761,223 $761,223 $341,635 $762,895 $736,465 $736,465 ($24,758)-3.25% PUBLIC SAFETY - NON-DEPARTMENTAL: 100.02.22.00.5425 MAINTENANCE OF SAFETY EQUIP $522 $254 $11 $290 $800 $800 $613 $800 $500 $500 ($300) -37.50% 100.02.22.00.5820 OTHER CONTRACTURAL SERVICES $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $0 0.00% 100.02.22.00.5910 UTILITIES $431 $448 $465 $474 $450 $450 $0 $450 $480 $480 $30 6.67% 100.02.22.00.6023 TRUNKED RADIO OPERATING COST $27,603 $23,539 $22,775 $22,704 $22,598 $22,598 $22,598 $22,598 $22,507 $22,507 ($91) -0.40% 100.02.22.00.6080 EMERGENCY GOVERNMENT $0 $746 $390 $330 $3,000 $3,000 $0 $1,500 $1,500 $1,500 ($1,500)-50.00% NON-DEPT PUBLIC SAFETY Total $33,756 $30,187 $28,841 $28,998 $32,048 $32,048 $28,411 $30,548 $30,187 $30,187 ($1,861)-5.81% PUBLIC SAFETY - CDD BUILDING INSPECTION: 100.02.25.00.5101 SALARIES AND WAGES $174,603 $162,701 $148,502 $21,665 $21,564 $21,564 $14,143 $21,564 $21,813 $21,813 $249 1.15% 100.02.25.00.5201 FICA $13,103 $12,242 $11,207 $2,049 $1,650 $1,650 $1,036 $1,650 $1,669 $1,669 $19 1.15% 100.02.25.00.5202 PENSION $18,086 $17,934 $13,885 $1,285 $1,434 $1,434 $941 $1,434 $1,527 $1,527 $93 6.48% 100.02.25.00.5203 HEALTH $37,674 $40,106 $40,592 $9,518 $9,305 $9,305 $7,856 $9,305 $10,172 $10,172 $867 9.32% 100.02.25.00.5204 LIFE $359 $352 $361 $145 $140 $140 $100 $140 $181 $181 $41 29.41% 100.02.25.00.5225 CLOTHING REIMBURSEMENT $1,064 $775 $664 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.02.25.00.5229 HEALTH INS. ALLOWANCE $2,960 $3,360 $3,080 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.02.25.00.5302 MILEAGE $152 $68 $120 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.02.25.00.5303 CONFERENCES AND SPECIAL EVEN $1,594 $325 $795 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.02.25.00.5305 DUES AND MEMBERSHIPS $223 $363 $80 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.02.25.00.5405 VEHICLE MAINT & EQUIPMENT $3,645 $3,159 $2,005 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.02.25.00.5410 MAINT. & RENTAL OF EQUIP. - $1,115 $1,115 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.02.25.00.5506 COMPUTER CHARGES/CITY HALL $5,400 $5,100 $6,340 $6,520 $8,000 $8,000 $6,660 $8,000 $6,500 $6,500 ($1,500) -18.75% 100.02.25.00.5601 TELEPHONE/CITY HALL $2,074 $1,974 $1,747 $1,627 $780 $780 $414 $780 $0 $0 ($780) -100.00% 100.02.25.00.5704 OTHER SUPPLIES AND EXPENSES $1,046 $658 $7,592 $3,607 $0 $0 $1,716 $1,800 $500 $500 $500 #DIV/0! 100.02.25.00.5713 PRINT MATERIALS $254 $67 $391 $0 $100 $100 $0 $100 $100 $100 $0 0.00% 100.02.25.00.5735 GASOLINE, OIL, GREASE, TIRES $4,323 $5,201 $4,592 $812 $0 $0 $406 $500 $0 $0 $0 #DIV/0! 100.02.25.00.5751 BUILDING SEALS $14 $1,523 $1,523 $1,509 $200 $200 $0 $200 $200 $200 $0 0.00% 100.02.25.00.5752 HOUSE NUMBERS $583 $745 $1,323 $1,209 $900 $900 $0 $900 $900 $900 $0 0.00% 100.02.25.00.5820 CONTRACTED SERVICES $29,700 $12,750 $12,243 $161,643 $150,000 $150,000 $105,869 $150,000 $160,000 $160,000 $10,000 6.67% CDD-BUILDING INSPECTION Total $297,971 $270,516 $257,040 $211,589 $194,072 $194,072 $139,141 $196,373 $203,561 $203,561 $9,489 4.89% TOTAL PUBLIC SAFETY $5,952,411 $5,893,300 $5,940,459 $5,961,986 $6,250,822 $6,250,822 $3,757,145 $6,190,382 $6,139,602 $6,139,602 ($111,220)-1.78% Page 6 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 HEALTH & HUMAN SERVICES - NON-DEPARTMENTAL: 100.03.06.00.6041 ANIMAL WARDEN $3,581 $3,581 $3,581 $3,581 $3,600 $3,600 $3,581 $3,581 $3,600 $3,600 $0 0.00% 100.03.22.00.5704 BLOOD DRIVE $53 $0 $32 $29 $50 $50 $24 $50 $50 $50 $0 0.00% TOTAL HEALTH & HUMAN SERVICE $3,634 $3,581 $3,613 $3,610 $3,650 $3,650 $3,605 $3,631 $3,650 $3,650 $0 0.00% PW TRANSPORTATION - NON-DEPARTMENTAL: 100.04.06.00.6010 CITY FUNDED TRANSPORTATION $0 $0 $0 $0 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $0 0.00% NON-DEPTMENTAL TRANSPORTATION Total $0 $0 $0 $0 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $0 0.00% PUBLIC WORKS - ENGINEERING DIVISION: 100.04.19.00.5101 SALARIES & WAGES $103,575 $103,741 $106,271 $113,118 $115,094 $115,094 $76,451 $115,094 $120,967 $120,967 $5,872 5.10% 100.04.19.00.5201 FICA $7,660 $7,741 $7,943 $8,451 $8,805 $8,805 $5,692 $8,805 $9,327 $9,327 $523 5.94% 100.04.19.00.5202 PENSION $10,752 $11,450 $9,730 $6,710 $7,654 $7,654 $5,084 $7,654 $8,468 $8,468 $814 10.63% 100.04.19.00.5203 HEALTH INSURANCE $23,592 $25,495 $24,116 $28,071 $28,822 $28,822 $19,311 $28,822 $31,487 $31,487 $2,665 9.25% 100.04.19.00.5204 LIFE $126 $259 $265 $295 $277 $277 $223 $277 $292 $292 $16 5.73% 100.04.19.00.5205 FSA FEE EXPENSE $50 $61 $66 $72 $61 $61 $42 $61 $61 $61 $0 0.00% 100.04.19.00.5225 CLOTHING ALLOWANCE $500 $500 $230 $500 $500 $500 $0 $500 $500 $500 $0 0.00% 100.04.19.00.5229 HEALTH ALLOWANCE $0 $0 $0 $0 $0 $0 $480 $800 $960 $960 $960 0.00% 100.04.19.00.5302 MILEAGE $404 $541 $437 $121 $500 $500 $372 $500 $500 $500 $0 0.00% 100.04.19.00.5303 CONFERENCES, SPEC. EVENTS & $1,005 $1,698 $1,268 $1,435 $1,600 $1,600 $729 $1,600 $2,800 $2,800 $1,200 75.00% 100.04.19.00.5305 DUES AND MEMBERSHIPS $802 $307 $281 $848 $500 $500 $450 $500 $550 $550 $50 10.00% 100.04.19.00.5405 MAINTENANCE OF VEHICLES $466 $124 $22 $1,228 $350 $350 $244 $350 $0 $0 ($350) -100.00% 100.04.19.00.5410 OTHER EQUIP MAINT & RENTAL $47 $0 $0 $0 $150 $150 $0 $150 $1,600 $1,600 $1,450 966.67% 100.04.19.00.5506 COMPUTER CHARGES $1,511 $1,511 $3,011 $3,058 $3,150 $3,150 $3,058 $3,150 $3,200 $3,200 $50 1.59% 100.04.19.00.5601 TELEPHONE $508 $550 $649 $786 $1,200 $1,200 $726 $1,200 $840 $840 ($360) -30.00% 100.04.19.00.5704 OTHER SUPPLIES AND EXPENSES $1,230 $1,500 $268 $298 $1,250 $1,250 $292 $125 $1,250 $1,250 $0 0.00% 100.04.19.00.5715 SUPPLIES EXPENSE - SURVEY WORK $190 $0 $199 $527 $400 $400 $509 $550 $400 $400 $0 0.00% 100.04.19.00.5815 FEES $2,875 $4,213 $1,098 $5,281 $1,500 $1,500 $252 $1,500 $1,500 $1,500 $0 0.00% DPW-ENGINEERING DIVISION Total $155,290 $159,690 $155,855 $170,798 $171,813 $171,813 $113,916 $171,638 $184,703 $184,703 $12,890 7.50% PUBLIC WORKS - ADMINISTRATION DIVISION: 100.04.51.01.5101 SALARIES AND WAGES $214,395 $201,565 $202,959 $199,468 $203,697 $203,697 $130,657 $203,697 $202,536 $202,536 ($1,161) -0.57% 100.04.51.01.5120 GENERAL CITY $24,565 $24,304 $23,208 $26,316 $24,250 $24,250 $13,905 $24,250 $24,757 $24,757 $507 2.09% 100.04.51.01.5123 GENERAL CITY - ELECTIONS $4,928 $7,331 $7,825 $17,697 $9,700 $9,700 $5,457 $7,700 $11,016 $11,016 $1,316 13.57% 100.04.51.01.5124 BML BOAT LAUNCH $124 $329 $1,133 $0 $970 $970 $268 $970 $490 $490 ($480) -49.45% 100.04.51.01.5125 BML PARKING LOT $0 $201 $0 $76 $485 $485 $0 $480 $93 $93 ($392) -80.85% 100.04.51.01.5150 AUTO ALLOWANCE $1,000 $1,038 $1,000 $1,000 $900 $900 $654 $900 $900 $900 $0 0.00% 100.04.51.01.5201 FICA $19,170 $17,718 $18,157 $18,599 $19,300 $19,300 $11,368 $19,300 $19,430 $19,430 $131 0.68% 100.04.51.01.5202 PENSION $25,051 $25,494 $20,614 $14,418 $15,670 $15,670 $9,899 $15,670 $16,009 $16,009 $339 2.17% 100.04.51.01.5203 HEALTH $60,686 $72,926 $77,373 $71,826 $62,046 $62,046 $42,940 $62,046 $61,639 $61,639 ($407) -0.66% 100.04.51.01.5204 LIFE $758 $806 $744 $871 $895 $895 $680 $895 $855 $855 ($40) -4.48% 100.04.51.01.5205 FSA FEE EXPENSE $198 $314 $340 $384 $360 $360 $226 $360 $360 $360 $0 0.00% 100.04.51.01.5225 CLOTHING/CONFINED SPACE ALLOW $7,768 $7,791 $7,985 $4,446 $2,680 $2,680 $1,402 $2,680 $2,680 $2,680 $0 0.00% 100.04.51.01.5227 DRUG/AUDIO TESTING $0 $447 $406 $487 $500 $500 $195 $500 $500 $500 $0 0.00% 100.04.51.01.5228 SAFETY GLASSES/CDL LINCENSE $3,203 $1,578 $1,837 $1,743 $2,250 $2,250 $338 $2,250 $2,000 $2,000 ($250) -11.11% 100.04.51.01.5229 HEALTH INS. ALLOWANCE $5,930 $5,029 $4,800 $9,293 $9,600 $9,600 $6,941 $9,600 $11,520 $11,520 $1,920 20.00% 100.04.51.01.5303 CONFERENCES & SPECIAL EVENTS $0 $150 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.04.51.01.5506 COMPUTER CHARGES/CITY HALL $2,775 $3,605 $4,338 $3,620 $4,000 $4,000 $3,740 $4,000 $3,800 $3,800 ($200) -5.00% Page 7 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 PUBLIC WORKS - ADMINISTRATION DIVISION (Continued): 100.04.51.01.5605 TELEPHONE/PUBLIC WORKS $1,414 $1,388 $752 $706 $840 $840 $450 $840 $240 $240 ($600) -71.43% 100.04.51.01.5701 OFFICE SUPPLIES AND EXPENSES $80 $429 $641 $332 $500 $500 $174 $500 $500 $500 $0 0.00% 100.04.51.01.6001 NOTICES AND PUBLICATIONS $388 $574 $282 $294 $500 $500 $271 $500 $500 $500 $0 0.00% DPW - ADMINISTRATION Total $372,433 $373,018 $374,393 $371,575 $359,142 $359,142 $229,564 $357,138 $359,825 $359,825 $684 0.19% PUBLIC WORKS - ROAD MAINTENANCE DIVISION: 100.04.51.02.5101 SALARIES AND WAGES $143,036 $144,498 $161,659 $184,934 $145,498 $145,498 $112,285 $145,498 $164,677 $164,677 $19,179 13.18% 100.04.51.02.5102 SALARIES & WAGES - OVERTIME $1,332 $161 $76 $0 $1,402 $1,402 $156 $14,020 $174 $174 ($1,228) -87.58% 100.04.51.02.5201 FICA $10,813 $10,748 $12,030 $13,777 $11,238 $11,238 $8,335 $11,238 $12,611 $12,611 $1,373 12.22% 100.04.51.02.5202 PENSION $14,242 $15,210 $13,727 $10,665 $9,631 $9,631 $7,002 $9,631 $11,048 $11,048 $1,417 14.71% 100.04.51.02.5203 HEALTH $25,280 $25,247 $34,378 $45,387 $37,756 $37,756 $25,116 $37,756 $42,490 $42,490 $4,734 12.54% 100.04.51.02.5204 LIFE $362 $320 $500 $750 $545 $545 $450 $545 $589 $589 $45 8.20% 100.04.51.02.5205 FSA FEE EXPENSE $0 $0 $0 $0 $0 $0 $8 $0 $0 $0 $0 0.00% 100.04.51.02.5740 ROAD OILS AND ASPHALT $27,371 $32,214 $25,311 $42,714 $30,000 $30,000 $34,819 $38,000 $30,000 $30,000 $0 0.00% 100.04.51.02.5741 SAND, STONE AND GRAVEL $20,128 $15,886 $17,596 $12,585 $21,000 $21,000 $9,106 $21,000 $21,000 $21,000 $0 0.00% 100.04.51.02.5742 OTHER ROAD MATERIALS $20,708 $19,572 $29,043 $23,106 $25,000 $25,000 $18,419 $25,000 $25,000 $25,000 $0 0.00% 100.04.51.02.6025 HAZARDOUS WASTE REMOVAL $605 $640 $3,687 $3,202 $1,100 $1,100 $1,189 $1,500 $1,100 $1,100 $0 0.00% DPW - ROAD MAINT Total $263,876 $264,495 $298,008 $337,120 $283,170 $283,170 $216,885 $304,188 $308,689 $308,689 $25,519 9.01% PUBLIC WORKS - STREET SIGNS DIVISION: 100.04.51.03.5101 SALARIES AND WAGES $13,728 $13,970 $20,221 $23,768 $19,400 $19,400 $13,130 $19,400 $19,435 $19,435 $36 0.18% 100.04.51.03.5102 SALARIES & WAGES - OVERTIME $0 $0 $0 $0 $47 $47 $0 $47 $0 $0 ($47) -100.00% 100.04.51.03.5201 FICA $1,018 $1,024 $1,485 $1,754 $1,488 $1,488 $975 $1,488 $1,487 $1,487 ($1) -0.06% 100.04.51.03.5202 PENSION $1,422 $1,523 $1,928 $1,397 $1,275 $1,275 $839 $1,275 $1,302 $1,302 $28 2.19% 100.04.51.03.5203 HEALTH $2,672 $2,136 $3,284 $4,647 $5,034 $5,034 $2,169 $5,034 $5,015 $5,015 ($19) -0.39% 100.04.51.03.5204 LIFE $65 $39 $81 $76 $73 $73 $61 $73 $70 $70 ($3) -4.23% 100.04.51.03.5205 FSA FEE EXPENSE $0 $0 $0 $0 $0 $0 $2 $0 $0 $0 $0 0.00% 100.04.51.03.5704 OTHER SUPPLIES AND EXPENSES $338 $135 $921 $687 $1,000 $1,000 $423 $1,000 $1,000 $1,000 $0 0.00% 100.04.51.03.5743 SIGNS, POSTS AND GUIDE BOARD $12,883 $6,466 $17,411 $17,150 $18,000 $18,000 $11,637 $18,000 $18,000 $18,000 $0 0.00% DPW - STREET SIGNS Total $32,125 $25,293 $45,332 $49,479 $46,315 $46,315 $29,236 $46,317 $46,309 $46,309 ($7)-0.01% PUBLIC WORKS - STORM WATER DIVISION: 100.04.51.04.5101 SALARIES AND WAGES $173,195 $220,699 $174,823 $162,069 $174,597 $174,597 $137,554 $174,597 $186,976 $186,976 $12,379 7.09% 100.04.51.04.5102 SALARIES & WAGES - OVERTIME $1,344 $10,998 $1,661 $202 $3,739 $3,739 $444 $3,739 $9,479 $9,479 $5,740 153.49% 100.04.51.04.5201 FICA $12,992 $17,179 $13,061 $12,176 $13,643 $13,643 $10,248 $13,643 $15,029 $15,029 $1,386 10.16% 100.04.51.04.5202 PENSION $16,484 $22,804 $15,396 $8,913 $11,699 $11,699 $8,242 $11,699 $13,194 $13,194 $1,495 12.78% 100.04.51.04.5203 HEALTH $33,046 $46,817 $44,132 $29,438 $45,307 $45,307 $29,390 $45,307 $48,244 $48,244 $2,936 6.48% 100.04.51.04.5204 LIFE $455 $616 $645 $551 $654 $654 $514 $654 $669 $669 $16 2.38% 100.04.51.04.5205 FSA FEE EXPENSE $0 $1 $0 $0 $0 $0 $19 $29 $0 $0 $0 0.00% 100.04.51.04.5744 OTHER MATERIALS $15,445 $11,800 $13,081 $13,622 $13,000 $13,000 $11,639 $13,000 $13,000 $13,000 $0 0.00% 100.04.51.04.5745 CULVERT PIPE/DRAIN TILE/EQUIP $20,035 $36,583 $29,424 $31,028 $38,000 $38,000 $18,355 $38,000 $38,000 $38,000 $0 0.00% 100.04.51.04.5750 EMERGENCY STORM $0 $25,745 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.04.51.04.6026 STORM WATER LOCATION EXPENSE $10,634 $11,934 $12,662 $12,871 $10,000 $10,000 $11,940 $10,000 $18,000 $18,000 $8,000 80.00% DPW - STORM WATER Total $283,630 $405,176 $304,886 $270,869 $310,639 $310,639 $228,346 $310,668 $342,590 $342,590 $31,951 10.29% Page 8 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 PUBLIC WORKS - SNOW & ICE CONTROL DIVISION: 100.04.51.05.5101 SALARIES AND WAGES $84,165 $94,377 $98,363 $75,868 $106,698 $106,698 $77,642 $108,698 $90,072 $90,072 ($16,626) -15.58% 100.04.51.05.5102 SALARIES & WAGES - OVERTIME $30,627 $23,425 $30,574 $16,766 $56,090 $56,090 $26,531 $56,090 $52,156 $52,156 ($3,934) -7.01% 100.04.51.05.5201 FICA $8,590 $8,716 $9,497 $6,916 $12,453 $12,453 $7,707 $12,600 $10,880 $10,880 ($1,573) -12.63% 100.04.51.05.5202 PENSION $11,987 $12,747 $13,671 $5,439 $10,835 $10,835 $6,900 $11,000 $9,687 $9,687 ($1,148) -10.59% 100.04.51.05.5203 HEALTH $23,594 $28,259 $29,086 $17,066 $27,688 $27,688 $15,448 $27,688 $23,240 $23,240 ($4,448) -16.06% 100.04.51.05.5204 LIFE $299 $385 $381 $293 $399 $399 $255 $3,990 $322 $322 ($77) -19.30% 100.04.51.05.5205 FSA FEE EXPENSE $0 $5 $5 $3 $0 $0 $8 $10 $0 $0 $0 0.00% 100.04.51.05.5704 OTHER SUPPLIES AND EXPENSES $419 $303 $1,151 $354 $1,500 $1,500 $1,590 $1,650 $2,000 $2,000 $500 33.33% 100.04.51.05.5746 SNOW FENCE AND POSTS $492 $1,140 $862 $780 $1,000 $1,000 $0 $1,000 $1,000 $1,000 $0 0.00% 100.04.51.05.5747 SAND AND SALT $113,191 $140,514 $128,720 $133,715 $165,000 $165,000 $196,046 $230,921 $175,000 $175,000 $10,000 6.06% DPW - SNOW & ICE CONTROL Total $273,365 $309,870 $312,310 $257,200 $381,664 $381,664 $332,127 $453,647 $364,358 $364,358 ($17,306)-4.53% PUBLIC WORKS - UTILITY & STREET LIGHTING DIVISION: 100.04.51.06.5910 UTILITIES $70,742 $70,851 $74,247 $72,784 $80,000 $80,000 $47,516 $80,000 $83,000 $83,000 $3,000 3.75% 100.04.51.06.5911 INDUSTRIAL LIGHTING/REPAIR $1,099 $2,806 $5,129 $2,034 $2,500 $2,500 $1,475 $2,500 $0 $0 ($2,500) -100.00% 100.04.51.06.5912 TESS CORNERS LIGHTING $1,340 $0 $917 $704 $1,250 $1,250 $0 $1,250 $0 $0 ($1,250) -100.00% 100.04.51.06.5913 MOORLAND LIGHTING $0 $0 $0 $0 $1,250 $1,250 $0 $1,250 $0 $0 ($1,250) -100.00% 100.04.51.06.5916 STREET LIGHT MAINTENANCE $0 $0 $0 $0 $0 $0 $0 $0 $5,000 $5,000 $5,000 0.00% DPW - UTILITY & STREET LIGHTING Total $73,181 $73,657 $80,292 $75,522 $85,000 $85,000 $48,990 $85,000 $88,000 $88,000 $3,000 3.53% PUBLIC WORKS - MACHINERY & EQUIPMENT DIVISION: 100.04.51.07.5101 SALARIES AND WAGES $64,246 $56,616 $51,859 $58,642 $58,199 $58,199 $37,827 $58,199 $56,039 $56,039 ($2,160) -3.71% 100.04.51.07.5102 SALARIES & WAGES - OVERTIME $10 $590 $10 $0 $935 $935 $0 $935 $442 $442 ($492) -52.68% 100.04.51.07.5201 FICA $4,781 $4,195 $3,748 $4,288 $4,524 $4,524 $2,716 $4,524 $4,321 $4,321 ($203) -4.49% 100.04.51.07.5202 PENSION $6,699 $6,275 $4,861 $3,455 $3,878 $3,878 $2,515 $3,878 $3,786 $3,786 ($92) -2.37% 100.04.51.07.5203 HEALTH $10,324 $14,583 $17,963 $17,281 $15,103 $15,103 $13,284 $15,103 $14,459 $14,459 ($643) -4.26% 100.04.51.07.5204 LIFE $83 $89 $70 $96 $218 $218 $88 $218 $201 $201 ($17) -7.95% 100.04.51.07.5205 FSA FEE EXPENSE $0 $45 $51 $47 $0 $0 $35 $0 $0 $0 $0 0.00% 100.04.51.07.5405 MAINT OF VEHICLES & EQUIPMEN $75,331 $72,017 $63,143 $74,689 $70,000 $70,000 $40,130 $70,000 $80,000 $80,000 $10,000 14.29% 100.04.51.07.5410 RENTAL OF EQUIPMENT $12,055 $5,873 $7,200 $7,825 $10,000 $10,000 $1,750 $10,000 $12,000 $12,000 $2,000 20.00% 100.04.51.07.5704 OTHER SUPPLIES AND EXPENSES $4,214 $3,670 $4,863 $9,418 $4,000 $4,000 $2,606 $4,000 $4,000 $4,000 $0 0.00% 100.04.51.07.5735 AUTO EXP - OIL & TIRE $17,138 $12,250 $9,801 $5,643 $15,000 $15,000 $7,881 $15,000 $15,000 $15,000 $0 0.00% 100.04.51.07.5736 GAS BOY FUEL $88,169 $88,947 $76,235 $67,357 $100,000 $100,000 $109,400 $100,000 $100,000 $100,000 $0 0.00% 100.04.51.07.6109 UNDERGROUND STORAGE TANK INS $1,243 $1,243 $1,288 $1,310 $1,400 $1,400 $1,334 $1,400 $1,400 $1,400 $0 0.00% DPW - MACHINERY & EQUIPMENT Total $284,293 $266,393 $241,090 $250,051 $283,256 $283,256 $219,566 $283,257 $291,648 $291,648 $8,392 2.96% PUBLIC WORKS - CITY GARAGE DIVISION: 100.04.51.08.5101 SALARIES AND WAGES $25,554 $17,871 $21,003 $19,973 $19,400 $19,400 $15,486 $19,400 $19,734 $19,734 $334 1.72% 100.04.51.08.5102 SALARIES & WAGES - OVERTIME $0 $0 $0 $0 $187 $187 $0 $187 $149 $149 ($38) -20.57% 100.04.51.08.5201 FICA $1,912 $1,339 $1,579 $1,494 $1,498 $1,498 $1,153 $1,498 $1,521 $1,521 $23 1.51% 100.04.51.08.5202 PENSION $1,640 $1,198 $1,479 $772 $1,284 $1,284 $614 $1,284 $1,333 $1,333 $49 3.79% 100.04.51.08.5203 HEALTH $4,078 $1,992 $5,033 $3,998 $5,034 $5,034 $3,359 $5,034 $5,092 $5,092 $57 1.14% 100.04.51.08.5204 LIFE $35 $20 $49 $28 $73 $73 $28 $73 $71 $71 ($2) -2.75% 100.04.51.08.5415 MAINT OF BLDGS & GROUNDS $12,679 $9,125 $8,946 $6,935 $9,300 $9,300 $7,411 $9,300 $12,000 $12,000 $2,700 29.03% 100.04.51.08.5704 OTHER SUPPLIES AND EXPENSES $411 $2,198 $1,028 $339 $1,500 $1,500 $1,342 $1,500 $1,500 $1,500 $0 0.00% 100.04.51.08.5910 UTILITIES $18,946 $15,474 $15,534 $13,486 $22,500 $22,500 $10,748 $22,500 $22,500 $22,500 $0 0.00% 100.04.51.08.5915 UTILITY-SEWER/WATER USAGE $1,724 $1,803 $1,803 $1,684 $1,950 $1,950 $1,340 $1,950 $1,950 $1,950 $0 0.00% DPW - CITY GARAGE Total $66,980 $51,019 $56,455 $48,711 $62,726 $62,726 $41,482 $62,726 $65,848 $65,848 $3,122 4.98% Page 9 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 PUBLIC WORKS - BRIDGES & DAMS DIVISION: 100.04.51.09.5101 SALARIES AND WAGES $2,199 $1,271 $2,599 $1,352 $2,910 $2,910 $0 $2,910 $1,751 $1,751 ($1,159) -39.82% 100.04.51.09.5102 SALARIES & WAGES - OVERTIME $0 $202 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.04.51.09.5201 FICA $164 $124 $195 $101 $223 $223 $0 $223 $134 $134 ($89) -39.82% 100.04.51.09.5202 PENSION $229 $184 $138 $80 $191 $191 $0 $191 $117 $117 ($73) -38.47% 100.04.51.09.5203 HEALTH $0 $336 $288 $270 $755 $755 $0 $755 $452 $452 ($303) -40.16% 100.04.51.09.5204 LIFE $0 $3 $5 $1 $11 $11 $0 $11 $6 $6 ($5) -42.42% 100.04.51.09.5744 OTHER MATERIALS $0 $165 $1,480 $2,900 $0 $0 $0 $0 $0 $0 $0 0.00% DPW - BRIDGES & DAMS Total $2,592 $2,285 $4,706 $4,703 $4,089 $4,089 $0 $4,090 $2,461 $2,461 ($1,629)-39.83% PUBLIC WORKS - WEED CUTTING DIVISION: 100.04.51.10.5101 SALARIES AND WAGES $18,050 $17,923 $18,131 $23,771 $19,400 $19,400 $19,923 $22,000 $20,061 $20,061 $661 3.41% 100.04.51.10.5201 FICA $1,362 $1,336 $1,359 $1,789 $1,484 $1,484 $1,489 $1,685 $1,535 $1,535 $51 3.41% 100.04.51.10.5202 PENSION $1,844 $1,840 $1,785 $1,347 $1,271 $1,271 $1,325 $1,465 $1,344 $1,344 $73 5.74% 100.04.51.10.5203 HEALTH $2,000 $2,462 $2,787 $2,384 $5,034 $5,034 $2,468 $5,034 $5,176 $5,176 $142 2.82% 100.04.51.10.5204 LIFE $43 $46 $48 $50 $73 $73 $57 $73 $72 $72 ($1) -1.14% 100.04.51.10.5704 OTHER SUPPLIES AND EXPENSES $0 $222 $679 $886 $0 $0 $57 $100 $0 $0 $0 0.00% DPW - WEED CUTTING Total $23,299 $23,830 $24,788 $30,228 $27,262 $27,262 $25,318 $30,357 $28,188 $28,188 $926 3.40% TOTAL DPW DIVISIONS $1,675,774 $1,795,036 $1,742,260 $1,695,457 $1,843,264 $1,843,264 $1,371,514 $1,937,388 $1,897,917 $1,897,917 $54,653 2.97% TOTAL PUBLIC WORKS $1,831,063 $1,954,725 $1,898,115 $1,866,255 $2,020,077 $2,020,077 $1,490,430 $2,114,026 $2,087,619 $2,087,619 $67,543 3.34% Page 10 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 CULTURE, RECREATION & EDUCATION - NON-DEPARTMENTAL: 100.05.06.00.6037 PARADE FUND $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $0 0.00% 100.05.06.00.6052 LITTLE MUSKEGO LAKE DISTRICT $39,727 $46,852 $43,813 $47,479 $48,500 $48,500 $47,105 $48,500 $48,500 $48,500 $0 0.00% PARADE/LML DISTRICT Total $48,727 $55,852 $52,813 $56,479 $57,500 $57,500 $56,105 $57,500 $57,500 $57,500 $0 0.00% CULTURE, RECREATION & EDUCATION - LIBRARY: 100.05.71.00.5101 SALARY & WAGES $529,470 $531,523 $547,105 $544,015 $580,296 $580,296 $366,650 $590,500 $607,628 $607,628 $27,332 4.71% 100.05.71.00.5102 SALARIES & WAGES - OVERTIME $4,361 $5,059 $9,625 $4,608 $5,000 $5,000 $678 $2,500 $2,500 $2,500 ($2,500) -50.00% 100.05.71.00.5201 FICA $40,484 $40,714 $41,266 $39,835 $45,422 $45,422 $27,756 $45,500 $47,602 $47,602 $2,180 4.80% 100.05.71.00.5202 PENSION $55,265 $59,140 $50,625 $31,497 $38,922 $38,922 $23,673 $39,400 $40,850 $40,850 $1,927 4.95% 100.05.71.00.5203 HEALTH $92,537 $107,545 $111,574 $111,840 $192,002 $192,002 $76,441 $120,000 $138,854 $138,854 ($53,148) -27.68% 100.05.71.00.5204 LIFE $2,026 $2,241 $2,278 $2,104 $2,375 $2,375 $1,099 $1,800 $1,749 $1,749 ($626) -26.37% 100.05.71.00.5205 FSA FEE EXPENSE $50 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.05.71.00.5229 HEALTH INS. ALLOWANCE $8,505 $8,080 $7,320 $8,785 $8,460 $8,460 $7,470 $8,460 $12,120 $12,120 $3,660 43.26% 100.05.71.00.5302 MILEAGE $533 $345 $330 $675 $800 $800 $492 $800 $1,000 $1,000 $200 25.00% 100.05.71.00.5303 CONFERENCES & SPECIAL EVENTS $4,237 $1,404 $1,010 $1,473 $3,000 $3,000 $245 $3,000 $3,000 $3,000 $0 0.00% 100.05.71.00.5305 DUES & MEMBERSHIP $0 $0 $0 $0 $900 $900 $691 $900 $1,000 $1,000 $100 0.00% 100.05.71.00.5401 MAINTENANCE OF EQUIPMENT $8,866 $11,344 $9,721 $14,252 $9,000 $9,000 $7,744 $9,000 $11,000 $11,000 $2,000 22.22% 100.05.71.00.5415 MAINT OF BUILDINGS & GROUNDS $8,625 $12,188 $10,540 $17,131 $20,000 $20,000 $8,374 $20,000 $20,000 $20,000 $0 0.00% 100.05.71.00.5505 COMPUTER CHARGES/LIBRARY $43,204 $36,862 $36,059 $37,428 $31,476 $31,476 $28,255 $31,476 $34,000 $34,000 $2,524 8.02% 100.05.71.00.5602 TELEPHONE $3,966 $4,425 $4,190 $3,862 $4,200 $4,200 $2,403 $4,200 $0 $0 ($4,200) -100.00% 100.05.71.00.5701 OFFICE SUPPLIES AND EXPENSES $21,633 $22,237 $22,037 $15,544 $23,500 $23,500 $10,398 $23,500 $20,000 $20,000 ($3,500) -14.89% 100.05.71.00.5703 HOUSEKEEPING SUPPLIES $3,955 $3,520 $3,758 $3,198 $5,100 $5,100 $2,360 $5,100 $4,500 $4,500 ($600) -11.76% 100.05.71.00.5835 HOUSEKEEPING SERVICES $36,808 $36,588 $36,588 $36,588 $37,250 $37,250 $24,392 $37,250 $38,364 $38,364 $1,114 2.99% 100.05.71.00.5910 GAS & ELECTRIC $81,838 $64,519 $74,512 $77,675 $83,500 $83,500 $44,737 $83,500 $83,500 $83,500 $0 0.00% 100.05.71.00.5915 SEWER & WATER $2,143 $2,070 $2,073 $1,900 $2,500 $2,500 $1,500 $2,500 $2,500 $2,500 $0 0.00% 100.05.71.00.6062 PROGRAM ADVERTISING/PROMOTION $0 $0 $0 $0 $0 $0 $0 $0 $5,000 $5,000 $5,000 0.00% 100.05.71.01.5711 PRINT MATERIALS $0 $0 $0 $0 $0 $0 $0 $0 $114,000 $114,000 $114,000 0.00% 100.05.71.01.5713 PRINT MATERIALS - ADULT $23,531 $28,109 $33,879 $20,705 $38,000 $38,000 $22,062 $38,000 $0 $0 ($38,000) -100.00% 100.05.71.02.5711 AUDIO-VISUAL MATERIALS $0 $0 $0 $0 $0 $0 $0 $0 $50,000 $50,000 $50,000 0.00% 100.05.71.03.5711 ELECTRONIC MATERIALS $0 $0 $0 $0 $0 $0 $0 $0 $16,000 $16,000 $16,000 0.00% 100.05.71.03.5714 AUDIO VISUAL MATERIAL - A.V. $18,201 $20,766 $26,988 $21,991 $30,000 $30,000 $16,272 $30,000 $0 $0 ($30,000) -100.00% 100.05.71.11.5713 PRINT MATERIALS - JUVENILE $21,605 $24,815 $24,880 $20,000 $25,000 $25,000 $10,478 $25,000 $0 $0 ($25,000) -100.00% 100.05.71.12.5714 AUDIO VISUAL MATERIAL - JUVENL $4,027 $3,744 $1,992 $1,447 $8,000 $8,000 $3,226 $8,000 $0 $0 ($8,000) -100.00% 100.05.71.14.5713 PRINT MATERIALS - MISC $2,978 $1,532 $4,868 $3,892 $7,400 $7,400 $3,256 $7,400 $0 $0 ($7,400) -100.00% 100.05.71.18.5713 PRINT MATERIALS - NEWSPAPER $352 $321 $377 $432 $700 $700 $423 $700 $0 $0 ($700) -100.00% 100.05.71.19.5713 PRINT MATERIALS - PERIODICALS $7,835 $6,935 $7,798 $6,256 $6,536 $6,536 $343 $6,536 $0 $0 ($6,536) -100.00% 100.05.71.23.5713 PRINT MATERIALS - REFERENCE $4,278 $1,757 $2,577 $1,812 $2,000 $2,000 $1,712 $2,000 $0 $0 ($2,000) -100.00% 100.05.71.26.5713 PRINT MATERIALS - SERIALS $1,519 $1,732 $2,261 $2,042 $3,000 $3,000 $1,777 $3,000 $0 $0 ($3,000) -100.00% 100.05.71.35.5714 AUDIO VISUAL MATRL - DATA BASE $0 $0 $0 $0 $13,000 $13,000 $10,434 $13,000 $0 $0 ($13,000) 0.00% 100.05.71.36.5713 PRINT MATERIALS - YOUNG ADULT $0 $0 $0 $0 $13,000 $13,000 $4,154 $13,000 $0 $0 ($13,000)0.00% LIBRARY Total $1,032,829 $1,039,513 $1,076,229 $1,030,989 $1,240,340 $1,240,340 $709,493 $1,176,022 $1,255,167 $1,255,167 $14,827 1.20% Page 11 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 CULTURE, RECREATION & EDUCATION - PARKS ADMINISTRATION: 100.05.72.01.5101 SALARIES & WAGES OTHER $127,000 $133,402 $131,402 $131,828 $135,158 $135,158 $83,196 $135,158 $138,858 $138,858 $3,700 2.74% 100.05.72.01.5102 PARKS DEPT. OVERTIME $3,363 $2,355 $2,681 $1,395 $3,057 $3,057 $1,287 $3,057 $3,149 $3,149 $92 3.02% 100.05.72.01.5201 FICA $9,707 $10,256 $10,471 $10,347 $10,983 $10,983 $6,402 $10,983 $11,273 $11,273 $290 2.64% 100.05.72.01.5202 PENSION $13,434 $14,613 $12,544 $7,958 $9,191 $9,191 $5,533 $9,191 $9,941 $9,941 $749 8.15% 100.05.72.01.5203 HEALTH $25,183 $19,561 $17,939 $26,303 $19,816 $19,816 $16,777 $23,000 $21,661 $21,661 $1,845 9.31% 100.05.72.01.5204 LIFE $612 $657 $670 $725 $797 $797 $459 $797 $775 $775 ($22) -2.70% 100.05.72.01.5205 FSA FEE EXPENSE $40 $51 $52 $61 $46 $46 $36 $46 $72 $72 $26 56.52% 100.05.72.01.5225 CLOTHING ALLOWANCE $250 $548 $250 $675 $550 $550 $140 $550 $550 $550 $0 0.00% 100.05.72.01.5229 HEALTH INS. ALLOWANCE $0 $1,600 $4,800 $4,800 $4,800 $4,800 $3,200 $4,800 $4,800 $4,800 $0 0.00% 100.05.72.01.5506 COMPUTER CHARGES/CITY HALL $3,070 $4,608 $4,417 $4,906 $4,580 $4,580 $2,536 $4,580 $2,980 $2,980 ($1,600) -34.93% 100.05.72.01.5603 TELEPHONE/PARKS $1,102 $1,241 $1,086 $1,082 $1,380 $1,380 $702 $1,380 $240 $240 ($1,140)-82.61% PARKS-ADMINISTRATION Total $183,760 $188,892 $186,312 $190,081 $190,358 $190,358 $120,267 $193,542 $194,299 $194,299 $3,941 2.07% CULTURE, RECREATION & EDUCATION - PARKS OPERATIONS: 100.05.72.02.5101 SALARIES AND WAGES $9,307 $7,338 $9,099 $11,636 $7,254 $7,254 $12,642 $13,000 $7,499 $7,499 $245 3.37% 100.05.72.02.5102 OVERTIME $1,690 $1,248 $1,732 $1,079 $2,491 $2,491 $1,541 $2,491 $2,582 $2,582 $90 3.62% 100.05.72.02.5130 WAGES PARKS OTHER $23,696 $23,037 $21,027 $24,440 $17,449 $17,449 $21,350 $22,000 $27,308 $27,308 $9,859 56.50% 100.05.72.02.5131 WAGES SHOP WORK $19,658 $20,248 $22,612 $21,141 $31,730 $31,730 $11,340 $27,180 $32,230 $32,230 $499 1.57% 100.05.72.02.5132 WAGES BUILDING/GROUNDS MAINT $39,576 $40,556 $37,778 $46,508 $39,957 $39,957 $31,979 $39,957 $40,586 $40,586 $629 1.57% 100.05.72.02.5133 WAGES GRASS MOWING $10,232 $11,739 $10,524 $13,874 $17,628 $17,628 $10,290 $17,628 $17,905 $17,905 $277 1.57% 100.05.72.02.5134 WAGES ATHLETIC FIELD PREPARA $1,255 $677 $422 $724 $3,526 $3,526 $373 $3,526 $3,581 $3,581 $55 1.57% 100.05.72.02.5135 WAGES SNOW REMOVAL $8,275 $7,850 $8,340 $4,540 $8,226 $8,226 $3,880 $8,226 $8,356 $8,356 $129 1.57% 100.05.72.02.5201 FICA $8,471 $8,550 $8,459 $9,406 $9,892 $9,892 $7,166 $9,892 $10,805 $10,805 $912 9.22% 100.05.72.02.5202 PENSION $6,721 $7,600 $6,168 $4,412 $5,374 $5,374 $3,711 $5,374 $5,810 $5,810 $436 8.11% 100.05.72.02.5203 HEALTH $6,572 $5,643 $6,745 $7,257 $9,257 $9,257 $5,102 $8,000 $10,081 $10,081 $824 8.91% 100.05.72.02.5204 LIFE $258 $213 $177 $259 $325 $325 $280 $325 $326 $326 $1 0.31% 100.05.72.02.5225 CLOTHING ALLOWANCE $1,098 $1,152 $1,417 $1,255 $1,050 $1,050 $780 $1,050 $1,190 $1,190 $140 13.33% 100.05.72.02.5301 TRAINING $176 $110 $125 $265 $300 $300 $100 $300 $300 $300 $0 0.00% 100.05.72.02.5405 MAINT OF VEHICLES & EQUIP $18,697 $24,934 $19,389 $16,953 $20,000 $20,000 $12,281 $20,000 $20,000 $20,000 $0 0.00% 100.05.72.02.5410 RENTALS & LEASES $2,136 $1,712 $2,545 $1,775 $2,200 $2,200 $916 $2,200 $2,200 $2,200 $0 0.00% 100.05.72.02.5415 MAINT OF BLDGS & GROUNDS $20,436 $19,685 $20,541 $16,712 $21,000 $21,000 $12,640 $21,000 $21,850 $21,850 $850 4.05% 100.05.72.02.5702 OPERATING SUPPLIES & EXPENSE $6,584 $4,706 $4,910 $6,026 $6,000 $6,000 $3,415 $6,000 $6,500 $6,500 $500 8.33% 100.05.72.02.5731 SMALL TOOLS & MINOR EQUIPMEN $5,555 $5,212 $5,803 $3,825 $5,000 $5,000 $2,744 $5,000 $5,000 $5,000 $0 0.00% 100.05.72.02.5735 GAS, OIL & LUBRICATION $10,561 $9,473 $13,730 $14,856 $11,275 $11,275 $6,790 $13,250 $15,000 $15,000 $3,725 33.04% 100.05.72.02.5801 PROFESSIONAL & CONSULTANT FE $1,033 $0 $836 $1,155 $1,000 $1,000 $630 $1,000 $1,000 $1,000 $0 0.00% 100.05.72.02.5820 CONTRACTED SERVICES $55,273 $57,473 $58,754 $61,531 $60,700 $60,700 $31,586 $60,700 $59,400 $59,400 ($1,300) -2.14% 100.05.72.02.5910 UTILITIES $19,803 $18,421 $19,194 $20,053 $21,000 $21,000 $11,886 $21,000 $21,000 $21,000 $0 0.00% 100.05.72.02.5915 UTILITY-SEWER USAGE $8,383 $7,019 $7,256 $7,306 $9,000 $9,000 $5,294 $9,000 $8,500 $8,500 ($500)-5.56% PARKS-OPERATIONS Total $285,447 $284,594 $287,586 $296,988 $311,635 $311,635 $198,716 $318,099 $329,008 $329,008 $17,373 5.57% Page 12 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 CULTURE, RECREATION & EDUCATION - PARKS HISTORICAL: 100.05.72.03.5603 TELEPHONE CHARGES/PARKS $126 $153 $144 $133 $180 $180 $83 $180 $0 $0 ($180) -100.00% 100.05.72.03.5702 OPERATING SUPPLIES & EXPENSES $681 $368 $423 $693 $700 $700 $807 $850 $700 $700 $0 0.00% 100.05.72.03.5820 CONTRACTED SERVICES $4,820 $7,041 $4,939 $4,862 $4,660 $4,660 $3,004 $4,660 $4,660 $4,660 $0 0.00% 100.05.72.03.5910 UTILITIES $5,499 $2,946 $4,356 $4,015 $5,900 $5,900 $2,467 $4,200 $5,000 $5,000 ($900) -15.25% 100.05.72.03.5915 SEWER AND WATER USAGE $908 $880 $1,001 $858 $1,080 $1,080 $570 $900 $970 $970 ($110)-10.19% PARKS-HISTORICAL Total $12,033 $11,388 $10,862 $10,560 $12,520 $12,520 $6,931 $10,790 $11,330 $11,330 ($1,190)-9.50% CULTURE, RECREATION & EDUCATION - PARKS H.S. ATHLETIC: 100.05.72.04.5420 FEE TO SCHOOL DISTRICT $2,805 $2,798 $2,798 $2,480 $3,000 $3,000 $460 $3,000 $2,700 $2,700 ($300) -10.00% 100.05.72.04.5702 OPERATING SUPPLIES & EXPENSE $452 $452 $452 $457 $500 $500 $0 $500 $0 $0 ($500) -100.00% 100.05.72.04.5820 CONTRACTED SERVICES $5,484 $5,940 $5,940 $6,000 $6,100 $6,100 $0 $6,100 $6,100 $6,100 $0 0.00% 100.05.72.04.5910 UTILITIES $1,021 $1,341 $1,568 $1,316 $1,700 $1,700 $0 $1,700 $1,700 $1,700 $0 0.00% 100.05.72.04.5915 SEWER AND WATER USAGE $5,572 $4,922 $4,922 $6,934 $5,500 $5,500 $0 $5,500 $6,200 $6,200 $700 12.73% PARKS-HS ATHLETIC FIELD Total $15,333 $15,453 $15,680 $17,186 $16,800 $16,800 $460 $16,800 $16,700 $16,700 ($100)-0.60% TOTAL PARKS $496,574 $500,327 $500,440 $514,815 $531,312 $531,312 $326,374 $539,231 $551,336 $551,336 $20,024 3.77% CULTURE, RECREATION & EDUCATION - RECREATION ADMINISTRATION: 100.05.72.10.5101 SALARIES & WAGES $128,339 $126,593 $130,430 $129,917 $131,543 $131,543 $86,483 $131,543 $135,360 $135,360 $3,817 2.90% 100.05.72.10.5102 SALARIES & WAGES - OVERTIME $1,858 $2,087 $422 $981 $796 $796 $778 $796 $804 $804 $8 1.02% 100.05.72.10.5201 FICA $9,603 $9,075 $9,490 $9,498 $10,124 $10,124 $6,248 $10,124 $10,417 $10,417 $293 2.90% 100.05.72.10.5202 PENSION $13,225 $13,661 $11,654 $7,633 $8,521 $8,521 $5,639 $8,521 $9,238 $9,238 $717 8.41% 100.05.72.10.5203 HEALTH $31,418 $34,236 $39,279 $37,327 $46,275 $46,275 $27,045 $46,275 $50,582 $50,582 $4,307 9.31% 100.05.72.10.5204 LIFE $289 $321 $380 $343 $337 $337 $234 $337 $353 $353 $16 4.73% 100.05.72.10.5205 FSA FEE EXPENSE $46 $55 $65 $65 $72 $72 $38 $72 $72 $72 $0 0.00% 100.05.72.10.5229 HEALTH INS. ALLOWANCE $690 $150 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.05.72.10.5301 TRAINING $50 $0 $99 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.05.72.10.5302 MILEAGE $789 $669 $929 $593 $1,000 $1,000 $583 $1,000 $1,000 $1,000 $0 0.00% 100.05.72.10.5303 CONFERENCES AND SPECIAL EVEN $95 $0 $0 $0 $870 $870 $0 $0 $870 $870 $0 0.00% 100.05.72.10.5305 DUES AND MEMBERSHIPS $330 $802 $1,083 $1,110 $1,100 $1,100 $762 $1,100 $1,100 $1,100 $0 0.00% 100.05.72.10.5401 COPIER MAINTENANCE $320 $284 $330 $301 $1,200 $1,200 $0 $1,200 $1,200 $1,200 $0 0.00% 100.05.72.10.5506 COMPUTER CHARGES/CITY HALL $6,912 $7,756 $8,022 $8,430 $8,300 $8,300 $7,745 $8,300 $9,299 $9,299 $999 12.04% 100.05.72.10.5601 TELEPHONE $1,168 $1,237 $1,371 $1,292 $1,320 $1,320 $960 $1,320 $600 $600 ($720) -54.55% 100.05.72.10.5701 OFFICE SUPPLIES AND EXPENSES $3,323 $2,310 $2,620 $2,940 $2,670 $2,670 $1,450 $2,670 $2,670 $2,670 $0 0.00% 100.05.72.10.5702 OPERATING SUPPLIES AND EXPEN $386 $402 $1,119 $10 $900 $900 $61 $900 $900 $900 $0 0.00% 100.05.72.10.5820 CONTRACTED SERVICES $15,901 $15,560 $14,180 $12,168 $16,850 $16,850 $6,930 $15,000 $15,300 $15,300 ($1,550) -9.20% 100.05.72.10.6080 GIFT CERTIFICATES $0 $40 $0 $0 $80 $80 $0 $80 $80 $80 $0 0.00% RECREATION-ADMINISTRATION Total $214,742 $215,236 $221,472 $212,609 $231,957 $231,957 $144,957 $229,238 $239,845 $239,845 $7,888 3.40% Page 13 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 CULTURE, RECREATION & EDUCATION - RECREATION AQUATICS PROGRAM: 100.05.72.11.5110 INSTRUCTION RELATED $1,140 $1,473 $758 $1,725 $700 $700 $560 $560 $1,455 $1,455 $755 107.86% 100.05.72.11.5301 TRAINING $0 $0 $30 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.05.72.11.5820 CONTRACTED SERVICES $0 $0 $708 $0 $1,000 $1,000 $0 $625 $0 $0 ($1,000) -100.00% 100.05.72.11.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $7 $35 $35 $0 $0 $35 $35 $0 0.00% RECREATION-AQUATICS Total $1,140 $1,473 $1,495 $1,732 $1,735 $1,735 $560 $1,185 $1,490 $1,490 ($245)-14.12% CULTURE, RECREATION & EDUCATION - RECREATION ARTS & CRAFTS PROGRAM: 100.05.72.12.5101 SALARIES AND WAGES $1,082 $761 $885 $648 $1,616 $1,616 $1,621 $1,800 $724 $724 ($892) -55.18% 100.05.72.12.5110 INSTRUCTION RELATED $3,064 $1,509 $1,422 $2,479 $1,984 $1,984 $1,771 $3,000 $3,664 $3,664 $1,680 84.68% 100.05.72.12.5201 FICA $83 $58 $68 $50 $124 $124 $124 $137 $55 $55 ($69) -55.50% 100.05.72.12.5702 OPERATING SUPPLIES $69 $31 $126 $142 $170 $170 $22 $170 $170 $170 $0 0.00% 100.05.72.12.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $14 $14 $0 $0 $14 $14 $0 0.00% RECREATION-ARTS & CRAFTS Total $4,298 $2,359 $2,500 $3,319 $3,907 $3,907 $3,538 $5,107 $4,627 $4,627 $720 18.43% CULTURE, RECREATION & EDUCATION - RECREATION ATHLETICS PROGRAM: 100.05.72.13.5101 SALARIES AND WAGES $23,969 $33,181 $21,583 $20,016 $35,997 $35,997 $16,680 $25,000 $32,845 $32,845 ($3,152) -8.76% 100.05.72.13.5110 INSTRUCTION RELATED $84,570 $71,762 $80,582 $83,932 $84,728 $84,728 $81,235 $84,728 $93,880 $93,880 $9,152 10.80% 100.05.72.13.5201 FICA $2,616 $2,297 $2,680 $2,743 $3,701 $3,701 $2,610 $1,912 $3,741 $3,741 $40 1.07% 100.05.72.13.5302 MILEAGE $0 $0 $0 $0 $0 $0 $6 $0 $0 $0 $0 0.00% 100.05.72.13.5702 OPERATING SUPPLIES $7,520 $5,055 $4,448 $6,544 $6,670 $6,670 $4,995 $5,715 $6,280 $6,280 ($390) -5.85% 100.05.72.13.5820 CONTRACTED SERVICES $2,330 $3,282 $3,964 $2,868 $4,526 $4,526 $3,369 $3,369 $4,192 $4,192 ($334) -7.38% 100.05.72.13.6002 CRIMINAL HISTORY CHECKS $80 $21 $357 $182 $479 $479 $0 $479 $429 $429 ($50)-10.44% RECREATION-ATHLETICS Total $121,084 $115,597 $113,613 $116,285 $136,102 $136,102 $108,894 $121,203 $141,367 $141,367 $5,265 3.87% CULTURE, RECREATION & EDUCATION - RECREATION SAFETY PROGRAM: 100.05.72.14.5101 SALARIES AND WAGES $1,646 $1,630 $1,525 $1,282 $1,598 $1,598 $1,251 $1,598 $1,620 $1,620 $23 1.41% 100.05.72.14.5110 INSTRUCTION RELATED $1,530 $1,300 $1,640 $3,244 $1,250 $1,250 $510 $800 $1,410 $1,410 $160 12.80% 100.05.72.14.5201 FICA $126 $125 $117 $98 $122 $122 $96 $122 $124 $124 $2 1.46% 100.05.72.14.5702 OPERATING SUPPLIES $169 $305 $181 $96 $400 $400 $97 $200 $400 $400 $0 0.00% 100.05.72.14.5730 PROGRAM MATERIALS $2,448 $2,063 $2,365 $3,198 $3,593 $3,593 $1,445 $3,000 $3,593 $3,593 $0 0.01% 100.05.72.14.5820 CONTRACTED SERVICES $1,838 $2,348 $2,596 $0 $2,550 $2,550 $0 $2,550 $2,550 $2,550 $0 0.00% 100.05.72.14.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $10 $10 $0 $10 $10 $10 $0 0.00% RECREATION-SAFETY Total $7,757 $7,770 $8,424 $7,918 $9,523 $9,523 $3,399 $8,280 $9,707 $9,707 $184 1.94% CULTURE, RECREATION & EDUCATION - RECREATION CHILD CARE PROGRAM: 100.05.72.16.5101 SALARIES AND WAGES $34,340 $63,769 $61,607 $63,797 $64,212 $64,212 $57,916 $61,000 $66,712 $66,712 $2,501 3.89% 100.05.72.16.5201 FICA $2,627 $4,878 $4,713 $4,881 $4,912 $4,912 $4,431 $4,666 $5,104 $5,104 $192 3.90% 100.05.72.16.5301 TRAINING $24 $0 $0 $120 $75 $75 $53 $75 $75 $75 $0 0.00% 100.05.72.16.5702 OPERATING SUPPLIES $4,626 $7,984 $8,407 $8,698 $11,200 $11,200 $8,778 $9,000 $11,180 $11,180 ($20) -0.18% 100.05.72.16.5820 CONTRACTED SERVICES $6,240 $4,959 $5,980 $7,928 $5,820 $5,820 $4,898 $5,100 $5,820 $5,820 $0 0.00% 100.05.72.16.6002 CRIMINAL HISTORY CHECKS $428 $574 $259 $0 $827 $827 $0 $827 $827 $827 $0 0.00% RECREATION-CHILD CARE Total $48,285 $82,164 $80,966 $85,424 $87,046 $87,046 $76,076 $80,668 $89,718 $89,718 $2,672 3.07% Page 14 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 CULTURE, RECREATION & EDUCATION - RECREATION LEAGUES PROGRAM: 100.05.72.17.5101 SALARIES AND WAGES $14,693 $14,352 $14,113 $17,190 $21,829 $21,829 $11,733 $17,524 $22,491 $22,491 $662 3.03% 100.05.72.17.5110 INSTRUCTION RELATED $900 $1,375 $475 $600 $1,200 $1,200 $0 $0 $1,200 $1,200 $0 0.00% 100.05.72.17.5201 FICA $1,124 $1,098 $1,080 $1,315 $1,670 $1,670 $898 $1,340 $1,721 $1,721 $51 3.06% 100.05.72.17.5302 MILEAGE $0 $0 $52 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.05.72.17.5702 OPERATING SUPPLIES & EXPENSES $36,297 $48,987 $31,615 $42,622 $50,569 $50,569 $15,722 $47,632 $51,211 $51,211 $642 1.27% 100.05.72.17.5820 CONTRACTED SERVICES $1,676 $1,752 $1,008 $0 $1,364 $1,364 $1,050 $1,364 $2,514 $2,514 $1,150 84.31% 100.05.72.17.6002 CRIMINAL HISTORY CHECKS $441 $658 $448 $273 $950 $950 $224 $750 $910 $910 ($40)-4.21% RECREATION-LEAGUES Total $55,130 $68,221 $48,791 $62,000 $77,582 $77,582 $29,626 $68,610 $80,047 $80,047 $2,465 3.18% CULTURE, RECREATION & EDUCATION - RECREATION VARIED INTERESTS PROGRAM: 100.05.72.18.5101 SALARIES AND WAGES $938 $1,560 $1,695 $1,853 $1,411 $1,411 $1,376 $1,411 $1,183 $1,183 ($228) -16.16% 100.05.72.18.5110 INSTRUCTION RELATED $6,415 $7,233 $7,811 $7,027 $15,517 $15,517 $7,062 $11,500 $12,029 $12,029 ($3,488) -22.48% 100.05.72.18.5201 FICA $72 $119 $136 $142 $221 $221 $105 $221 $205 $205 ($16) -7.18% 100.05.72.18.5702 OPERATING SUPPLIES $592 $508 $884 $1,017 $200 $200 $1,408 $1,250 $25 $25 ($175) -87.50% 100.05.72.18.5820 CONTRACTED SERVICES $495 $733 $2,689 $571 $1,430 $1,430 $0 $0 $2,068 $2,068 $638 44.62% 100.05.72.18.6002 CRIMINAL HISTORY CHECKS $0 $0 $14 $0 $10 $10 $0 $0 $0 $0 ($10)-100.00% RECREATION-VARIED INTERESTS Total $8,511 $10,154 $13,228 $10,609 $18,788 $18,788 $9,951 $14,382 $15,510 $15,510 ($3,278)-17.45% CULTURE, RECREATION & EDUCATION - RECREATION NEW PROGRAMS (DISCONTINUED): 100.05.72.19.5101 SALARIES AND WAGES $25,868 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.05.72.19.5201 FICA $1,979 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.05.72.19.5702 OPERATING SUPPLIES AND EXPEN $2,601 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.05.72.19.5820 CONTRACTED SERVICES $200 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% RECREATION-NEW PROGRAMS Total $30,648 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% TOTAL RECREATION PROGRAMS $276,855 $287,738 $269,017 $287,286 $334,682 $334,682 $232,045 $299,435 $342,466 $342,466 $7,784 2.33% TOTAL RECREATION $491,597 $502,974 $490,490 $499,895 $566,639 $566,639 $377,002 $528,673 $582,311 $582,311 $15,672 2.77% TOTAL PARKS & RECREATION $988,171 $1,003,301 $990,930 $1,014,710 $1,097,952 $1,097,952 $703,376 $1,067,904 $1,133,647 $1,133,647 $35,696 3.25% $2,069,727 $2,098,666 $2,119,972 $2,102,178 $2,395,791 $2,395,791 $1,468,975 $2,301,426 $2,446,314 $2,446,314 $50,523 2.11%TOTAL CULTURE, RECREATION & EDUCATION Page 15 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 CONSERVATION & DEVELOPMENT - CDD PLANNING DIVISION: 100.06.18.01.5101 SALARIES AND WAGES $185,922 $175,703 $175,319 $180,766 $200,994 $200,994 $125,510 $200,994 $224,673 $224,673 $23,679 11.78% 100.06.18.01.5102 OVERTIME $270 $86 $1,487 $956 $4,848 $4,848 $67 $2,500 $4,898 $4,898 $49 1.02% 100.06.18.01.5201 FICA $14,022 $13,306 $13,303 $13,764 $16,114 $16,114 $9,447 $16,000 $17,929 $17,929 $1,815 11.26% 100.06.18.01.5202 PENSION $18,661 $19,069 $16,062 $10,779 $13,689 $13,689 $8,351 $13,500 $16,070 $16,070 $2,381 17.40% 100.06.18.01.5203 HEALTH $26,681 $35,063 $28,886 $29,944 $34,393 $34,393 $19,313 $32,500 $44,787 $44,787 $10,394 30.22% 100.06.18.01.5204 LIFE $130 $136 $152 $168 $202 $202 $112 $202 $202 $202 ($1) -0.33% 100.06.18.01.5205 FSA FEE EXPENSE $100 $121 $179 $196 $216 $216 $107 $216 $216 $216 $0 0.00% 100.06.18.01.5229 HEALTH INSURANCE ALLOWANCE $0 $2,000 $4,800 $4,800 $4,800 $4,800 $3,200 $4,800 $4,800 $4,800 $0 0.00% 100.06.18.01.5301 TRAINING $425 $0 $204 $235 $400 $400 $30 $400 $400 $400 $0 0.00% 100.06.18.01.5302 MILEAGE $284 $653 $481 $529 $500 $500 $345 $500 $500 $500 $0 0.00% 100.06.18.01.5303 CONFERENCES & SPECIAL EVENTS $904 $485 $1,478 $1,677 $3,350 $3,350 $2,688 $3,350 $1,000 $1,000 ($2,350) -70.15% 100.06.18.01.5305 MEMBERSHIPS & DUES $925 $1,070 $1,090 $1,125 $1,100 $1,100 $900 $1,100 $1,100 $1,100 $0 0.00% 100.06.18.01.5405 VEHICLE MAINTENANCE $215 $0 $365 $547 $350 $350 $0 $350 $350 $350 $0 0.00% 100.06.18.01.5410 MAINT. & RENTAL OF EQUIP. - $1,659 $5,665 $5,518 $5,884 $6,000 $6,000 $4,715 $6,000 $6,000 $6,000 $0 0.00% 100.06.18.01.5506 COMPUTER CHARGES/CITY HALL $14,393 $2,772 $5,215 $2,400 $2,600 $2,600 $2,400 $2,600 $3,080 $3,080 $480 18.46% 100.06.18.01.5601 TELEPHONE/CITY HALL $1,380 $1,182 $1,491 $1,532 $1,800 $1,800 $980 $1,800 $1,212 $1,212 ($588) -32.67% 100.06.18.01.5701 OFFICE SUPPLIES $775 $488 $99 $649 $800 $800 $394 $800 $800 $800 $0 0.00% 100.06.18.01.5704 OTHER SUPPLIES AND EXPENSES $2,513 $1,646 $1,956 $928 $2,000 $2,000 $1,023 $2,000 $2,000 $2,000 $0 0.00% 100.06.18.01.5713 PRINT MATERIALS $472 $0 $168 $0 $700 $700 $0 $700 $700 $700 $0 0.00% 100.06.18.01.5801 PROFESSIONAL SERVICES $1,554 $4,575 $2,500 $7,530 $4,000 $4,000 $1,530 $4,000 $5,000 $5,000 $1,000 25.00% 100.06.18.01.5804 ECONOMIC DEVELOPMENT $12,966 $2,522 $3,142 $2,182 $10,000 $10,000 $4,161 $10,000 $10,000 $10,000 $0 0.00% 100.06.18.01.5805 ATTORNEY $788 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.06.18.01.6010 COMPREHENSIVE PLAN $8,443 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% CDD-PLAN DIVISION Total $293,480 $266,540 $263,894 $266,592 $308,856 $308,856 $185,273 $304,312 $345,716 $345,716 $36,860 11.93% $293,480 $266,540 $263,894 $266,592 $308,856 $308,856 $185,273 $304,312 $345,716 $345,716 $36,860 11.93% CAPITAL OUTLAY - INFORMATION TECHNOLOGY/POLICE/PUBLIC WORKS: 100.07.01.06.6501 COMPUTER REPLACEMENTS $0 $0 $0 $33,663 $22,000 $22,000 $20,268 $22,000 $49,000 $49,000 $27,000 122.73% 100.07.01.06.6502 MOBILE DEVICES $0 $0 $0 $0 $0 $0 $0 $0 $8,000 $8,000 $8,000 0.00% 100.07.20.01.6501 POLICE VEHICLE REPLACEMENT $74,519 $73,128 $79,379 $125,416 $97,926 $97,926 $86,801 $97,926 $104,483 $104,483 $6,557 6.70% 100.07.51.02.6502 MAJOR ROAD IMPROVEMENT $485,721 $552,908 $580,219 $825,033 $625,000 $625,000 $765 $625,000 $625,000 $625,000 $0 0.00% 100.07.51.07.6504 DPW VEHICLE REPLACEMENT $138,375 $145,531 $155,343 $160,037 $175,000 $175,000 $89,875 $175,000 $183,750 $183,750 $8,750 5.00% TOTAL CAPITAL OUTLAY $698,616 $771,567 $814,940 $1,144,149 $919,926 $919,926 $197,710 $919,926 $970,233 $970,233 $50,307 5.47% CONTINGENCY (0.50% OF BUDGET-MINIMUM): 100.07.81.00.6601 CONTINGENCY FUND $0 $0 $0 $0 $100,000 $100,000 $0 $0 $79,749 $79,749 ($20,251)-20.25% DEBT SERVICE - NON-DEPARTMENTAL: 100.08.06.00.6090 BANK SERVICE CHARGES $38,095 $22,641 $17,981 $14,989 $18,000 $18,000 $12,075 $18,000 $18,000 $18,000 $0 0.00% TOTAL DEBT SERVICE $38,095 $22,641 $17,981 $14,989 $18,000 $18,000 $12,075 $18,000 $18,000 $18,000 $0 0.00% TOTAL CONSERVATION & DEVELOPMENT Page 16 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 10, 2013 OTHER FINANCING USES (REFLECTED IN 2012 + CAPITAL OUTLAY) : 100.30.01.00.9220 TRF TO CAP IMPROV FROM MAYOR $0 $2,400 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.30.02.00.9220 TRF TO CAP IMPROV FROM GF $1,100 $2,400 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.30.03.00.9220 TRF TO CAP IMPROV FROM GF $0 $0 $6,600 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.30.04.00.9220 TRF TO CAP IMPROV FROM GF $1,100 $1,200 $1,100 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.30.09.00.9220 TRF TO CAP IMPROV FROM GF $0 $0 $1,100 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.30.14.00.9220 TRF TO CAP IMPROV FROM GF $0 $2,600 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.30.15.00.9220 TRF TO CAP IMPROV FROM GF $1,107 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.30.16.00.9220 TRF TO CAP IMPROV FROM GF $1,000 $1,400 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.30.18.01.9220 TRF TO CAP IMPROV FROM GF $1,100 $2,400 $2,200 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.30.20.01.9220 TRF TO CAP IMPROV FROM GF $19,700 $9,800 $3,300 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.30.25.00.9220 TRF TO CAP IMPROV FROM GF $1,100 $1,900 $1,100 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.30.51.01.9220 TRF TO CAP IMPROV FROM GF $0 $1,200 $2,200 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.30.71.00.9220 TRF TO CAP IMPROV FROM GF $18,700 $2,400 $3,300 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.30.72.01.9220 TRF TO CAP IMPROV FROM GF $0 $0 $1,100 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 100.30.72.10.9220 TRF TO CAP IMPROV FROM GF $1,100 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% TOTAL OTHER FINANCING USES $46,007 $27,700 $22,000 $0 $0 $0 $0 $0 $0 $0 $0 0.00% TOTAL GENERAL FUND EXPENDITURES $12,977,444 $13,222,642 $13,200,171 $13,421,723 $14,310,585 $14,310,585 $8,591,990 $14,106,620 $14,389,739 $14,389,739 $79,153 0.55% GENERAL FUND BALANCE $4,829,925 $5,206,723 $5,703,118 $6,078,467 $5,598,979 $5,598,979 $6,094,363 $6,094,363 $6,094,363 $495,384 8.85% PER RESOLUTION #170-2011:UNASSIGNED (2 MONTHS EXP)$2,398,290 $2,398,290 COMMITTED (COMP ABS)$2,679,493 $2,679,493 TOTAL FUND BALANCE REQUIRED $5,077,783 $5,077,783 Page 17 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 2013 Adopted - $14,310,585 2014 Proposed - $14,389,739 CITY OF MUSKEGO General Fund Expenditures Other Financing Uses Debt Service Capital Outlay & Contingency Conservation & Development Culture, Recreation & Education Health & Human Services Public Works Public Safety General Government $(1,000,000) $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 General Government Public Safety Public Works Health & Human Services Culture, Recreation & Education Conserv & Developmnt Capital Outlay & Contingency Debt Service Other Financing Uses 2013 Adopted - $14,310,585 $2,293,463 $6,250,822 $2,020,077 $3,650 $2,395,791 $308,856 $1,019,926 $18,000 $- 2014 Proposed - $14,389,739 $2,298,854 $6,139,602 $2,087,620 $3,650 $2,446,314 $345,716 $1,049,983 $18,000 $- Change $5,391 $(111,220) $67,543 $- $50,523 $36,860 $30,057 $- $- CITY OF MUSKEGO General Fund Expenditures SECTION 5 PROPOSD 2014 PERSONNEL BUDGET 2013 2014 DEPARTMENT POSITION STATUS ADOPTED PROPOSED CHANGE MAYOR MAYOR SECRETARY/ASSESSMT TECH Full-Time 0.50 0.50 0.00 FINANCE & ADMINISTRATION FINANCE & ADMINISTRATION DIR. Full-Time 1.00 1.00 ACCOUNTING SERVICES COORDINATOR Full-Time 1.00 1.00 ACCOUNT CLERK Part-Time 0.75 0.75 CLERK SECRETARY Part-Time 0.50 0.50 DEPUTY CLERK Full-Time 1.00 1.00 ASSISTANT DEPUTY CLERK Full-Time 1.00 1.00 HUMAN RESOURCE COORDINATOR Full-Time 1.00 1.00 SENIOR FISCAL ASST Full-Time 1.00 1.00 UTILITY ACCOUNT CLERK Full-Time 0.50 0.50 CUSTOMER SERVICE CLERK Part-Time 0.38 0.38 8.13 8.13 0.00 ASSESSOR ASSESSOR Full-Time 1.00 1.00 ASSESSMENT TECH Full-Time 0.50 0.50 1.50 1.50 0.00 COURT COURT CLERK Full-Time 1.00 1.00 DEPUTY COURT CLERK Part-Time 0.50 1.00 1.50 2.00 0.50 MAINTENANCE MAINTENANCE Full-Time 1.00 1.00 0.00 INFORMATION TECHNOLOGY DIRECTOF INFORMATION TECHNOLOGY Full-Time 1.00 1.00 SYSTEMS ADMINISTRATOR Full-Time 1.00 1.00 GIS COORDINATOR Full-Time 0.50 0.50 GIS INTERN Part-Time 0.50 0.00 PC INTERN Part-Time 0.50 0.50 3.50 3.00 (0.50) POLICE POLICE CHIEF Full-Time 1.00 1.00 C.R. OFFICER Full-Time 1.00 1.00 CAPTAIN Full-Time 2.00 2.00 DETECTIVE Full-Time 2.00 2.00 LIEUTENANT Full-Time 5.00 5.00 K-9 OFFICER Full-Time 0.00 1.00 PATROL OFFICER Full-Time 18.00 17.00 POLICE LIAISON Full-Time 3.00 3.00 SERGEANT Full-Time 5.00 5.00 37.00 37.00 0.00 BUDGETED FTE's CITY OF MUSKEGO FULL TIME EQUIVALENT POSITION SUMMARY BY DEPARTMENT (Total City permanent positions, not including elected, seasonal or temporary employees) Page 1 2013 2014 DEPARTMENT POSITION STATUS ADOPTED PROPOSED CHANGE BUDGETED FTE's CITY OF MUSKEGO FULL TIME EQUIVALENT POSITION SUMMARY BY DEPARTMENT (Total City permanent positions, not including elected, seasonal or temporary employees) CIVILIAN PERSONNEL PD ADMIN ASSISTANT Full-Time 1.00 1.00 POLICE CLERK Full-Time 4.00 4.00 TELECOMMUNICATOR Full-Time 4.00 4.00 9.00 9.00 0.00 CDD - BUILDING INSPECTION DEPUTY BLDG INSP Full-Time 0.00 0.00 BUILDING CLERK Full-Time 1.00 1.00 INSPECTOR Full-Time 0.00 0.00 1.00 1.00 0.00 CDD - PLANNING COMMUNITY DEV. DIRECTOR Full-Time 1.00 1.00 GIS COORDINATOR Full-Time 0.50 0.50 PLANNER Full-Time 1.00 1.00 PLANNING SECRETARY Full-Time 1.00 1.00 CONSRV COOR/FORESTER Full-Time 1.00 1.00 CONSERVATION TECH Part-Time 0.48 0.48 4.98 4.98 0.00 CDD - ENGINEERING CITY ENGINEER Full-Time 0.00 0.00 PUBLIC WORKS DIRECTOR/ENGINEE Full-Time 1.00 1.00 CIVIL TECH II Full-Time 1.00 1.00 2.00 2.00 0.00 D.P.W . PW SUPERINTENDENT Full-Time 1.00 1.00 UTILITY ACCOUNT CLERK Full-Time 0.10 0.10 ASS'T FOREMAN Full-Time 1.00 1.00 FOREMAN Full-Time 2.00 2.00 HIGHWAY PATROL Full-Time 9.00 9.00 PW SHOP MECHANIC Full-Time 1.00 1.00 14.10 14.10 0.00 LIBRARY LIBRARY DIRECTOR Full-Time 1.00 1.00 ADULT SERVICES LIBRARIAN Full-Time 1.00 1.00 CIRCULATION SUPERVISOR Full-Time 1.00 1.00 LIBRARIAN Full-Time 2.00 2.00 LIBRARIAN-ADMIN ASSISTANT Full-Time 1.00 1.00 LIBRARIAN-CHILDREN'S Full-Time 1.00 1.00 REFERENCE ASSISTANT Part-Time 0.95 1.00 REFERENCE ASSISTANT Full-Time 1.00 1.00 CHILDREN'S ASSISTANT Full-Time 1.00 1.00 LIBRARY AIDE Part-Time 1.90 2.00 LIBRARY CLERK Full-Time 2.00 2.00 LIBRARY PAGE Part-Time 0.48 0.80 14.33 14.80 0.48 Page 2 2013 2014 DEPARTMENT POSITION STATUS ADOPTED PROPOSED CHANGE BUDGETED FTE's CITY OF MUSKEGO FULL TIME EQUIVALENT POSITION SUMMARY BY DEPARTMENT (Total City permanent positions, not including elected, seasonal or temporary employees) RECREATION PARKS & RECREATION DIRECTOR Full-Time 1.00 1.00 PARKS & RECREATION SECRETARY Full-Time 1.00 1.00 RECREATION PROGRAM MANAGER Full-Time 1.00 1.00 3.00 3.00 0.00 PARKS PARKS MAINT SUPERVISOR Full-Time 1.00 1.00 PARKS MAINT II Full-Time 1.00 1.00 CUSTODIAN Part-Time 0.15 0.15 2.15 2.15 0.00 UTILITY UTILITY SUPERINTENDENT Full-Time 1.00 1.00 UTILITY FOREMAN Full-Time 1.00 1.00 UTILITY MAINT Full-Time 8.00 8.00 UTILITY ACCOUNT CLERK Full-Time 0.40 0.40 10.40 10.40 0.00 TOTALS 114.09 114.56 0.48 Increase of 0.48 FTE's from adopted 2013 Budget to proposed 2014 Budget. Note: Information presented above indicates departments where staff are generally assigned. Does not in every case reflect 100% of where the position is allocated. It is proposed for 2014 that some Departments may share staff either formally or informally to make full use of existing staff. September 16th, 2013 Page 3 $(1,000,000) $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 General Government Public Safety Public Works Culture, Recreation & Education Conserv & Developmnt 2013 Adopted - $9,569,607 $1,295,458 $4,994,013 $1,353,387 $1,651,493 $275,256 2014 Proposed - $9,620,912 $1,363,933 $4,892,288 $1,383,489 $1,667,628 $313,574 Change $68,475 $(101,725) $30,102 $16,135 $38,318 CITY OF MUSKEGO General Fund Personnel Expenditures SECTION 6 PROPOSD 2014 DEBT SERVICE BUDGETS CITY OF MUSKEGO DEBT SERVICE FUND SUMMARY PROPOSED 2014 BUDGET 1/1/2014 PRINCIPAL OTHER 12/31/2014 BEGINNING & INTEREST SOURCES/ ENDING FUND NUMBER FUND DESCRIPTION BALANCE REVENUES PAYMENTS (USES) BALANCE 301 GENERAL DEBT 2,353,656$ 2,141,845$ 2,864,379$ 810,344$ 2,441,466$ 303 CDA LEASE REVENUE 438,875$ 700$ 169,175$ 169,175$ 439,575$ Total: 2,792,531$ 2,142,545$ 3,033,554$ 979,519$ 2,881,041$ October 10, 2013 FUND ACTIVITY Page 1 CITY OF MUSKEGO DEBT SERVICE FUND PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget 301.07.00.00.4531 INTEREST ON INVESTMENTS $6,316 $2,047 $1,619 $3,121 $2,300 $2,300 $0 $2,800 $2,500 $2,500 $200 8.70% 301.07.85.00.4001 GENERAL PROPERTY TAXES $2,256,693 $2,256,693 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $0 0.00% 301.07.85.00.4140 BABS REIMBURSEMENT $0 $0 $54,957 $38,159 $37,345 $37,345 $18,913 $35,741 $0 $0 ($37,345) -100.00% 301.07.85.00.4531 DEBT SERV/DSCNO & EXP INT IN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 301.07.85.00.4536 PROCEEDS ON LONG-TERM DEBT $0 $6,390,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 301.07.85.00.4537 PREMIUM ON DEBT ISSUANCE $0 $89,625 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 301.20.85.00.8001 USE OF FUND BALANCE $0 $0 $0 $0 ($140,044) ($140,044) $0 $0 ($87,810) ($87,810) $52,234 -37.30% 301.20.85.00.8215 TRF FROM CONSERV FUND $150,000 $100,000 $0 $100,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $0 0.00% 301.20.85.00.8216 TRF FROM STORM WTR FUND $200,000 $150,000 $0 $100,000 $75,361 $75,361 $75,361 $75,361 $0 $0 ($75,361) -100.00% 301.20.85.00.8228 TRF FROM TIF #8 $0 $94,186 $101,626 $98,126 $87,000 $87,000 $87,000 $83,132 $82,500 $82,500 ($4,500) -5.17% 301.20.85.00.8230 TRF FROM TID #10 $0 $398,892 $534,794 $662,704 $455,513 $455,513 $455,513 $455,513 $677,844 $677,844 $222,331 48.81% 301.20.85.00.8902 PROCEEDS FROM DEBT ISSUANCE $0 $0 $103,030 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 301.20.85.00.8965 WTR UTILITY DEBT REIMBURSEME $226,437 $226,437 $226,437 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 301.07.85.00.7001 PRINCIPAL $1,867,150 $3,198,763 $1,099,978 $1,534,300 $1,684,416 $1,684,416 $1,100,840 $1,684,160 $1,883,415 $1,883,415 $198,999 11.81% 301.07.85.00.7002 INTEREST $928,493 $714,276 $1,013,640 $1,075,359 $1,022,404 $1,022,404 $521,567 $1,022,404 $980,964 $980,964 ($41,440) -4.05% 301.07.85.00.7003 UNDERWRITER/DISCOUNT FEES $0 $89,625 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 301.07.85.00.7006 PAYMENT TO ESCROW AGENT $0 $6,390,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 301.07.85.00.7008 RADIO SYSTEM CAPITAL COSTS $35,474 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% GENERAL DEBT Total $8,329 ($684,783)$1,048,191 $531,797 $0 $0 $1,203,725 $135,328 $0 $0 $0 0.00% FUND BALANCE: $1,323,123 $638,340 $1,686,531 $2,218,328 $2,218,328 $2,218,328 $3,422,053 $2,353,656 $2,353,656 $2,353,656 $2,353,656 106.10% 303.07.00.00.4531 INTEREST ON INVESTMENTS $2,083 $916 $612 $700 $700 $700 $0 $680 $700 $700 $0 0.00% 303.20.85.00.8001 USE OF FUND BALANCE $0 $0 $0 $0 ($700) ($700) $0 $0 ($700) ($700) $0 0.00% 303.20.85.00.8265 TRF FROM CDA FUND #265 $170,900 $168,100 $165,000 $161,725 $177,980 $177,980 $177,980 $177,980 $169,175 $169,175 ($8,805)-4.95% 303.07.85.00.7001 PRINCIPAL - CDA $100,000 $100,000 $100,000 $100,000 $120,000 $120,000 $120,000 $120,000 $145,000 $145,000 $25,000 20.83% 303.07.85.00.7002 INTEREST - CDA $70,900 $68,100 $65,000 $61,725 $57,980 $57,980 $30,025 $57,980 $24,175 $24,175 ($33,805)-58.30% CDA LEASE DEBT Total $2,083 $916 $612 $700 $0 $0 $27,955 $680 $0 $0 $0 0.00% FUND BALANCE: $435,968 $436,883 $437,495 $438,195 $438,195 $438,195 $466,150 $438,875 $438,875 $438,875 $438,875 100.16% TOTAL DEBT SERVICE FUND BALANCE: $1,759,091 $1,075,223 $2,124,025 $2,656,523 $2,656,523 $2,656,523 $3,888,203 $2,792,531 $2,792,531 $2,792,531 $2,792,531 105.12% October 10, 2013 Page 2 CITY OF MUSKEGO GENERAL LONG-TERM OBLIGATIONS ACCOUNT GROUP PRINCIPAL ORIGINAL BALANCE ISSUE INTEREST DATE OF PRINCIPAL INTEREST AMOUNT OF OUTSTANDING RATE LOAN PAYABLE PAYABLE LOAN 12/31/14 The Depository Trust Co., New York, New York CDA Lease Revenue 3.7-4.10 06/10/03 12/01/07-21 6/1 & 12/1 2,000,000 975,000 Note ($600,000 in Water Utility) 2.6-3.70 03/01/05 03/01/06-15 3/1 & 9/1 985,000 170,837 Bond - Refunding 3.7-4.00 06/01/06 06/01/07-17 6/1 & 12/1 5,160,000 1,955,000 Note 2.6-3.70 03/01/05 03/01/06-15 3/1 & 9/1 5,575,000 5,200,000 Note 2.6-3.70 03/01/05 03/01/06-15 3/1 & 9/1 815,000 525,000 Note - Refunding (Prior BABS) 2.0-2.375 04/27/10 04/01/12-20 4/1 & 10/1 2,535,000 2,200,000 Bonds - Refunding 2001/2003/2004 1.0-3.75 11/30/13 10/01/14-22 4/1 & 10/1 6,260,000 5,575,000 Bond - Refunding ($820,000 in Water Utility) 2.0-4.00 10/31/13 04/01/14-31 4/1 & 10/1 11,805,000 11,734,875 Note ($440,000 in Water Utility) 2.0-3.25 10/31/13 04/01/14-23 4/1 & 10/1 885,100 868,400 TOTAL LONG-TERM INDEBTEDNESS 36,020,100 29,204,112 DEBT LIMIT ~ 2013 Equalized Value of Taxable Property within City's Jurisdiction 2,464,131,400 5% Limit 5.00% Debt Limit as of December 31, 2013 123,206,570 Total General Obligation Debt Outstanding at December 31, 2013 32,492,527 Less: Community Development Authority Lease Revenue Bonds (1,120,000) Total General Obligation Debt Subject to Debt Limit 31,372,527 Available Debt Capacity for 2013 91,834,043 AS OF DECEMBER 31, 2014 CITY OF MUSKEGO Debt Service Schedule Projected 12/31/2014 Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Year (6/1) 2.00-3.25% (3/1) 2.60-3.70% (6/1) 4.00-4.25% (4/1) 2.50-4.75% (4/1) 4.00-6.50% 1999 2000 2001 2002 2003 0 35,836 0 0 0 0 0 0 0 0 2004 0 75,655 0 0 0 0 0 0 0 0 2005 0 75,655 0 16,669 0 0 0 0 0 0 2006 0 75,655 31,075 32,933 0 107,550 0 0 0 0 2007 75,000 74,905 31,075 32,103 25,000 214,600 0 0 0 0 2008 85,000 73,178 31,075 31,217 25,000 213,600 0 91,988 0 17,828 2009 100,000 70,900 62,150 29,810 465,000 203,800 0 183,975 0 35,656 2010 100,000 68,100 108,762 27,122 490,000 184,700 0 91,988 0 17,828 2011 100,000 65,000 114,977 23,485 510,000 164,063 0 294,033 0 46,260 2012 100,000 61,725 124,300 19,475 535,000 141,856 125,000 204,688 90,000 31,163 2013 120,000 57,980 149,160 14,751 555,000 118,694 125,000 202,188 100,000 28,325 2014 145,000 24,175 161,590 9,232 600,000 94,150 125,000 199,531 100,000 24,925 2015 125,000 23,063 170,835 3,162 625,000 68,119 150,000 196,250 125,000 20,500 2016 125,000 20,563 0 0 655,000 40,919 150,000 192,125 125,000 15,219 2017 125,000 17,906 0 0 675,000 13,500 125,000 187,844 125,000 9,750 2018 150,000 14,813 0 0 300,000 180,563 150,000 3,469 2019 150,000 11,250 400,000 167,813 0 0 2020 150,000 7,125 700,000 147,188 0 0 2021 150,000 2,438 750,000 119,531 0 0 2022 825,000 88,500 0 0 2023 850,000 55,000 0 0 2024 950,000 19,000 0 0 2025 0000 2026 0000 2027 0000 2028 0000 2029 0000 2030 0000 2031 0000 2032 0000 2033 0000 2034 0000 Totals 1,800,000 855,920 985,000 239,957 5,160,000 1,565,550 5,575,000 2,622,202 815,000 250,923 -> || || || Principal Interest Principal Interest Principal Interest Principal Interest | Principal Interest | Total O/S Year (5/1) 2.0-2.375% (4/1) 2.00%-4.00% (4/1) 2.0-3.25% (4/1) 1.00-3.750% | | Payments @12/31 Reduce Refunding $200K/$350K Premium || 1999 0 0 0 0 0 0 0 0 | 0 0 | 0 35,820,098 2000 0 0 0 0 0 0 0 0 | 0 0 | 0 35,820,098 2001 0 0 0 0 0 0 0 0 | 0 0 | 0 35,820,098 2002 0 0 0 0 0 0 0 0 | 0 0 | 0 35,820,098 2003 0 0 0 0 0 0 0 0 | 0 35,836 | 35,836 35,820,098 2004 0 0 0 0 0 0 0 0 | 0 75,655 | 75,655 35,820,098 2005 0 0 0 0 0 0 0 0 | 0 92,324 | 92,324 35,820,098 2006 0 0 0 0 0 0 0 0 | 31,075 216,138 | 247,213 35,789,023 2007 0 0 0 0 0 0 0 0 | 131,075 321,608 | 452,683 35,657,948 2008 0 0 0 0 0 0 0 0 | 141,075 427,810 | 568,885 35,516,872 2009 0 0 0 0 0 0 0 0 | 627,150 524,141 | 1,151,291 34,889,723 2010 0 0 0 0 0 0 0 0 | 698,762 389,738 | 1,088,499 34,190,963 2011 0 157,020 0 0 0 0 0 0 | 724,977 749,860 | 1,474,836 33,465,987 2012 100,000 109,025 0 0 0 0 0 0 | 1,074,300 567,931 | 1,642,231 32,391,687 2013 110,000 106,700 0 0 0 0 0 0 | 1,159,160 528,637 | 1,687,797 31,232,527 2014 125,000 48,923 70,125 455,376 16,700 23,255 685,000 125,571 | 2,028,415 1,005,139 | 3,033,554 29,204,112 2015 125,000 49,531 23,375 482,694 16,700 24,361 750,000 126,500 | 2,110,910 994,179 | 3,105,088 27,093,202 2016 125,000 47,031 93,500 481,525 50,100 24,027 800,000 117,125 | 2,123,600 938,533 | 3,062,133 24,969,602 2017 125,000 44,375 70,125 479,889 50,100 23,025 850,000 105,125 | 2,145,225 881,414 | 3,026,639 22,824,377 2018 150,000 41,281 280,500 476,383 66,800 22,023 925,000 90,250 | 2,022,300 828,781 | 2,851,081 20,802,077 2019 150,000 37,906 280,500 467,968 83,500 20,687 950,000 67,125 | 2,014,000 772,748 | 2,786,748 18,788,077 2020 1,525,000 18,109 280,500 456,748 100,200 18,182 900,000 41,000 | 3,655,700 688,352 | 4,344,052 15,132,377 2021 0 0 561,000 439,918 116,900 15,176 200,000 14,000 | 1,777,900 591,062 | 2,368,962 13,354,477 2022 0 0 490,875 418,880 183,700 12,254 200,000 7,500 | 1,699,575 527,134 | 2,226,709 11,654,902 2023 0 0 490,875 399,245 200,400 6,513 0 0 | 1,541,275 460,758 | 2,002,033 10,113,627 2024 0 0 981,750 369,793 0 0 0 0 | 1,931,750 388,793 | 2,320,543 8,181,875 2025 0 0 1,028,500 329,588 0 0 0 0 | 1,028,500 329,588 | 1,358,088 7,153,375 2026 0 0 1,075,250 287,513 0 0 0 0 | 1,075,250 287,513 | 1,362,763 6,078,125 2027 0 0 1,122,000 237,958 0 0 0 0 | 1,122,000 237,958 | 1,359,958 4,956,125 2028 0 0 1,168,750 180,689 0 0 0 0 | 1,168,750 180,689 | 1,349,439 3,787,375 2029 0 0 1,215,500 127,160 0 0 0 0 | 1,215,500 127,160 | 1,342,660 2,571,875 2030 0 0 1,262,250 77,605 0 0 0 0 | 1,262,250 77,605 | 1,339,855 1,309,625 2031 0 0 1,309,625 26,180 0 0 0 0 | 1,309,625 26,180 | 1,335,805 0 2032 0 0 0 0 0 0 0 0 | 0 0 | 0 0 2033 0 0 0 0 0 0 0 0 | 0 0 | 0 0 2034 0 0 0 0 0 0 0 0 | 0 0 | 0 0 Totals 2,535,000 659,902 11,805,000 6,195,107 885,100 189,503 6,260,000 694,196 35,820,098 13,273,261 49,093,358 751,850,614 2013 Refunding2013 Refunding - BABS 2011 (2013 Refunding)$14,500,000 - $1,271,645 Wate $12,625,000 ($820,000 Water) BALANCECommerce East - TID 10 G.O. Bond - Refundings G.O. Note G.O. Bond - Refundings TOTAL $2,535,000 $1,325,000 ($440,000=Water) $6,260,000 2010 2013 2013 2001, 2003 & 2004 2013 Refunding G.O. Note - CDA TID 9 G.O. Note G.O. Refunding Bonds G.O. Refunding - TID 10 G.O. Refunding - TID 10 $2,000,000 $1,585,000-($600,000)$5,160,000 $5,575,000 $815,000 2003 2005 2006 2008 2008 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Principal 2,028,415 2,110,910 2,123,600 2,145,225 2,022,300 2,014,000 3,655,700 1,777,900 1,699,575 1,541,275 Interest 1,005,139 994,179 938,533 881,414 828,781 772,748 688,352 591,062 527,134 460,758 Total 3,033,554 3,105,089 3,062,133 3,026,639 2,851,081 2,786,748 4,344,052 2,368,962 2,226,709 2,002,033 CITY OF MUSKEGO General Obligation Total Debt Service Payments Note: Payments continue through 2031 and include past TID related debt (approximately 30% of outstanding balance). SECTION 7 PROPOSED 2014 SPECIAL REVENUE BUDGETS CITY OF MUSKEGO SPECIAL REVENUE FUNDS SUMMARY PROPOSED 2014 BUDGET 1/1/2014 OTHER 12/31/2014 PAGE BEGINNING SOURCES/ ENDING FUND NUMBER FUND DESCRIPTION # BALANCE REVENUES EXPENSES (USES) BALANCE 202 PARK DEDICATION FUND 2 587,063$ 196,613$ 1,379,360$ 645,690$ 50,006$ 203 PARK IMPROVEMENT FUND 3 45,307$ 40,040$ -$ -$ 85,347$ 205 REFUSE & RECYCLING 4 688,672$ 1,086,650$ 1,128,135$ -$ 647,187$ 206 REVOLVING LOAN 5 283,221$ 5,750$ 8,000$ -$ 280,971$ 207 EPI STANDING COMMITTEE 6 51,818$ 10,000$ 6,500$ -$ 55,318$ 209 CABLE TV 7 98,414$ -$ 36,218$ -$ 62,196$ 210 LANDFILL 8 3,115,120$ 949,990$ 95,500$ (1,909,273)$ 2,060,337$ 213 FUTURE PARKLAND STANDING COMMITTEE 9 21,113$ 28$ -$ -$ 21,141$ 214 WELL TESTING RESERVE 10 505,436$ 33,650$ -$ -$ 539,086$ 215 LAND & OPEN SPACE CONSERVATION 11 113,549$ 128,460$ 210,985$ -$ 31,024$ 216 STORM WATER 12 414,709$ 200$ 334,866$ -$ 80,043$ 220 RESIDUAL TIF/CAPITAL IMPROVEMENT 13 311,628$ 25,300$ -$ -$ 336,928$ 228 TID #8 - FREEDOM SQUARE 14 -$ 85,000$ 2,500$ (82,500)$ -$ 229 TID #9 - CDA 14 274,842$ 223,000$ 5,000$ (169,175)$ 323,667$ 230 TID #10 - MOORLAND GATEWAY 14 948,462$ 915,000$ 5,000$ (677,844)$ 1,180,618$ 263 RECREATION TICKET SALES 15 6,281$ 19,000$ 18,500$ -$ 6,781$ 265 COMMUNITY DEVELOPMENT AUTHORITY 16 190,625$ 350$ 8,500$ -$ 182,475$ 270 COMPENSATED ABSENCES FUND 17 581,535$ 4,000$ 107,650$ -$ 477,885$ Total: 8,237,796$ 3,723,031$ 3,346,714$ (2,193,102)$ 6,421,010$ FUND ACTIVITY October 15, 2013 Page 1 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget PARK DEDICATION: 202.08.94.74.4531 INTEREST ON INVESTMENTS $2,498 $1,187 $524 $312 $300 $300 ($65) $300 $300 $300 $0 0.00% 202.08.94.74.4537 PARKS DEPT-WATER BUGS PYMT $9,443 $8,653 $7,078 $7,114 $7,078 $7,078 $4,129 $7,078 $7,078 $7,078 $0 0.00% 202.08.94.74.4538 PARK ARTHUR BB FIELD SPONSOR $0 $0 $0 $31,250 $145,000 $145,000 $49,530 $197,000 $0 $0 ($145,000) -100.00% 202.08.94.74.4351 BOAT LAUNCH DURHAM $9,258 $2,667 $1,672 $2,633 $3,000 $3,000 $2,841 $3,000 $3,000 $3,000 $0 0.00% 202.08.94.74.4536 PEPSI PAYMENT $5,309 $5,375 $5,000 $0 $0 $0 $125 $0 $0 $0 $0 0.00% 202.08.94.74.4355 BOAT LAUNCH BOXHORN $6,734 $6,630 $2,479 $2,935 $3,300 $3,300 $2,233 $3,300 $3,300 $3,300 $0 0.00% 202.08.94.74.4350 BOAT LAUNCH LAKE DENOON $3,409 $2,832 $3,427 $3,807 $3,700 $3,700 $2,370 $3,700 $3,700 $3,700 $0 0.00% 202.08.94.74.4352 BOAT LAUNCH LITTLE MUSKEGO L $500 $332 $361 $368 $400 $400 $163 $400 $400 $400 $0 0.00% 202.08.94.74.4140 DNR GRANTS $21,470 $75,970 $1,250 $42,667 $0 $0 $13,239 $57,299 $32,000 $32,000 $32,000 0.00% 202.08.94.74.4427 PARK-SUBDIVIDER FEES $3,762 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 202.08.94.74.4552 DONATIONS $7,854 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 202.08.94.74.4560 LANDFILL HOST FEES $0 $0 $0 $232,960 $146,835 $146,835 $73,418 $146,835 $146,835 $146,835 $0 0.00% 202.20.00.00.8210 TRANSFER FROM LANDFILL FUND $126,310 $153,138 $148,288 $0 $1,652,210 $1,652,210 $0 $1,652,210 $645,690 $645,690 ($1,006,520) -60.92% 202.08.94.74.6530 PARKS - PARK ARTHUR $9,413 $6,233 $625,426 $177,962 $1,061,000 $1,061,000 $321,421 $1,098,000 $714,000 $714,000 ($347,000) -32.70% 202.08.94.74.6531 PARKS - PARK ARTHUR BB FIELD $0 $0 $0 $32,659 $145,000 $145,000 $42,362 $65,000 $0 $0 ($145,000) -100.00% 202.08.94.74.6534 PARKS - OFF ROAD TRAILS $0 $158 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 202.08.94.74.6535 PARKS - MILL VALLEY SOFTBALL $17,855 $0 $0 $0 $55,000 $55,000 ($689) $55,000 $29,500 $29,500 ($25,500) -46.36% 202.08.94.74.6538 PARKS - TOWN HALL $50,800 $0 $4,785 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 202.08.94.74.6539 PARKS - DURHAM LAUNCH $2,125 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 202.08.94.74.6541 PARKS - MOORLAND SKATE BOARD $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 202.08.94.74.6570 PARKS - HORN PARK $5,235 $0 $0 $6,027 $0 $0 $0 $0 $34,200 $34,200 $34,200 0.00% 202.08.94.74.6571 PARKS - DENOON PARK $35,435 $0 $0 $56 $0 $0 $0 $0 $140,000 $140,000 $140,000 0.00% 202.08.94.74.6572 PARKS - BLUHM PARK $1,872 $79,831 $2,510 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 202.08.94.74.6573 PARKS - OFF ROAD TRAILS $61,369 $54,919 $5,663 $949 $292,500 $292,500 $16,495 $292,500 $308,000 $308,000 $15,500 5.30% 202.08.94.74.6575 PARKS - KURTH PARK $244 $34,483 $0 $0 $13,700 $13,700 $0 $13,700 $0 $0 ($13,700) -100.00% 202.08.94.74.6576 PARKS - VETERANS MEMORIAL $0 $3,400 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 202.08.94.74.6577 PARKS - JENSEN PARK $0 $3,000 $0 $0 $10,000 $10,000 $0 $0 $0 $0 ($10,000) -100.00% 202.08.94.74.6578 PARKS - MANCHESTER $81 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 202.08.94.74.6579 PARKS - IDLE ISLE $1,654 $0 $0 $12,693 $112,050 $112,050 $3,003 $70,350 $73,700 $73,700 ($38,350) -34.23% 202.08.94.74.6581 PARKS - LIONS $0 $0 $0 $0 $10,000 $10,000 $0 $10,000 $0 $0 ($10,000) -100.00% 202.08.94.74.6582 PARKS - SCHMIDT $366 $0 $0 $0 $10,000 $10,000 $0 $10,000 $0 $0 ($10,000) -100.00% 202.08.94.74.6584 PARKS - OTHER EXPENSES $5,099 $2,115 $1,292 $2,695 $14,160 $14,160 $13,579 $14,160 $79,960 $79,960 $65,800 464.69% 202.08.94.74.6585 PARKS - BOXHORN $2,506 $2,581 $4,097 $74 $50,000 $50,000 $4,963 $50,000 $0 $0 ($50,000) -100.00% 202.08.94.74.6586 PARKS - MOORLAND $96,238 $8,071 $0 $0 $25,000 $25,000 $17,866 $20,000 $0 $0 ($25,000)-100.00% REVENUES Total $196,545 $256,784 $170,079 $324,045 $1,961,823 $1,961,823 $147,982 $2,071,122 $842,303 $842,303 ($1,119,520)-57.07% EXPENDITURES Total $290,294 $194,792 $643,773 $233,115 $1,798,410 $1,798,410 $418,999 $1,698,710 $1,379,360 $1,379,360 ($419,050)-23.30% PARK DEDICATION Total ($93,748)$61,992 ($473,694)$90,930 $163,413 $163,413 ($271,016)$372,412 ($537,057)($537,057)($700,470)-428.65% FUND BALANCE: $535,417 $597,412 $123,721 $214,651 $378,064 $378,064 ($56,366)$587,063 $50,006 $50,006 ($328,058)-86.77% Note: $37,000 is reserved for future lauch related maintenance. October 15, 2013 Page 2 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 15, 2013 PARK IMPROVEMENT: 203.08.94.74.4427 PARK - SUBDIVIDER FEES $0 $20,691 $9,405 $7,524 $2,000 $2,000 $7,524 $7,524 $40,000 $40,000 $38,000 1900.00% 203.08.94.74.4531 INTEREST ON INVESTMENTS $0 $22 $36 $54 $40 $40 $0 $50 $40 $40 $0 0.00% 203.08.94.74.6501 PARKS - PROJECTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% REVENUES Total $0 $20,713 $9,441 $7,578 $2,040 $2,040 $7,524 $7,574 $40,040 $40,040 $38,000 1862.75% EXPENDITURES Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% PARK IMPROVEMENT Total $0 $20,713 $9,441 $7,578 $2,040 $2,040 $7,524 $7,574 $40,040 $40,040 $38,000 1862.75% FUND BALANCE: $0 $20,713 $30,153 $37,733 $39,773 $39,773 $45,257 $45,307 $85,347 $85,347 $45,574 114.59% Page 3 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 15, 2013 REFUSE & RECYCLING: 205.03.00.00.4137 RECYCLING GRANT FUNDS $107,400 $112,996 $73,055 $73,126 $70,000 $70,000 $73,223 $73,223 $73,000 $73,000 $3,000 4.29% 205.03.00.00.4339 RECYCLING-CURBSIDE USER CHAR $328,785 $330,240 $331,318 $332,870 $332,000 $332,000 $166,616 $333,000 $333,000 $333,000 $1,000 0.30% 205.03.00.00.4531 INTEREST INCOME $1,293 $594 $535 $693 $500 $500 $0 $500 $450 $450 ($50) -10.00% 205.03.00.00.4552 WASTE MANAGEMENT FEES $40 $16,200 $20,227 $25,066 $20,000 $20,000 $14,894 $20,000 $20,000 $20,000 $0 0.00% 205.03.00.00.4810 RECYCLING PENALTY $1,760 $2,209 $2,104 $2,228 $2,000 $2,000 $1,592 $2,200 $2,200 $2,200 $200 10.00% 205.03.00.00.5101 SALARIES & WAGES $90,087 $71,714 $84,573 $90,069 $82,449 $82,449 $16,398 $82,449 $89,395 $89,395 $6,946 8.42% 205.03.00.00.5102 SALARIES & WAGES - OVERTIME $37 $0 $0 $0 $252 $252 $0 $0 $252 $252 $0 0.05% 205.03.00.00.5150 AUTO ALLOWANCE $0 $0 $0 $0 $100 $100 $0 $100 $100 $100 $0 0.00% 205.03.00.00.5201 FICA $6,738 $5,325 $6,293 $6,723 $6,307 $6,307 $1,225 $6,307 $6,839 $6,839 $531 8.42% 205.03.00.00.5202 PENSION $8,438 $6,657 $5,073 $4,713 $5,403 $5,403 $1,090 $5,403 $5,945 $5,945 $541 10.02% 205.03.00.00.5203 HEALTH INSURANCE $9,801 $11,515 $11,595 $16,550 $21,395 $21,395 $2,479 $19,500 $25,354 $25,354 $3,959 18.50% 205.03.00.00.5204 LIFE INSURANCE $194 $202 $191 $330 $309 $309 $68 $309 $381 $381 $73 23.55% 205.03.00.00.5205 FSA FEE EXPENSE $0 $0 $0 $4 $7 $7 $2 $7 $7 $7 $0 0.00% 205.03.00.00.5229 HEALTH INS. ALLOWANCE $0 $0 $0 $873 $240 $240 $335 $800 $850 $850 $610 254.17% 205.03.00.00.5702 RECYCLING - SUPPLIES $859 $687 $687 $687 $800 $800 $687 $800 $800 $800 $0 0.00% 205.03.00.00.5704 OTHER SUPPLIES/EXP - RECYCLING $17 $0 $0 $0 $100 $100 $0 $0 $0 $0 ($100) -100.00% 205.03.00.00.5820 RECYCLING - OUTSIDE SERVICES $296,911 $256,710 $260,830 $271,151 $275,000 $275,000 $162,113 $278,000 $279,000 $279,000 $4,000 1.45% 205.03.00.00.6001 NOTICES AND PUBLICATIONS $400 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 205.03.00.00.6056 OTHER EXPENSE $17,751 $20,297 $18,770 $19,573 $63,750 $63,750 $12,615 $63,750 $63,750 $63,750 $0 0.00% 205.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $5,000 $0 0.00% 205.03.00.00.6501 RECYCLING EQUIP $26,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 205.03.30.00.4339 REFUSE - CURBSIDE USER CHRG $639,300 $642,191 $644,306 $646,904 $646,000 $646,000 $324,028 $647,000 $648,000 $648,000 $2,000 0.31% 205.03.30.00.4810 REFUSE PENALTY $7,287 $10,338 $10,220 $10,249 $8,000 $8,000 $3,100 $10,000 $10,000 $10,000 $2,000 25.00% 205.03.30.00.5101 SALARIES AND WAGES $15,588 $19,088 $19,831 $20,196 $11,879 $11,879 $10,883 $21,776 $22,003 $22,003 $10,124 85.22% 205.03.30.00.5102 SALARIES & WAGES - OVERTIME $0 $0 $0 $0 $250 $250 $0 $0 $252 $252 $3 1.02% 205.03.30.00.5201 FICA $1,170 $1,422 $1,478 $1,534 $946 $946 $818 $1,665 $1,683 $1,683 $737 77.87% 205.03.30.00.5202 PENSION $1,577 $2,051 $1,767 $1,198 $807 $807 $724 $1,382 $1,463 $1,463 $656 81.39% 205.03.30.00.5203 HEALTH INSURANCE $0 $1,986 $2,891 $3,332 $3,908 $3,908 $2,324 $3,908 $4,500 $4,500 $592 15.14% 205.03.30.00.5204 LIFE INSURANCE $40 $58 $67 $67 $59 $59 $43 $67 $70 $70 $11 19.25% 205.03.30.00.5205 FSA FEE $0 $0 $0 $11 $7 $7 $6 $11 $12 $12 $5 77.78% 205.03.30.00.5229 HEALTH INS. ALLOWANCE $0 $0 $0 $480 $240 $240 $320 $480 $480 $480 $240 100.00% 205.03.30.00.5704 OTHER SUPPLIES & EXPENSES $5,180 $5,778 $3,711 $4,514 $5,500 $5,500 $3,887 $4,600 $5,000 $5,000 ($500) -9.09% 205.03.30.00.5820 CONTRACTED SERVICES $628,623 $549,691 $581,649 $612,792 $610,000 $610,000 $366,242 $600,000 $610,000 $610,000 $0 0.00% 205.03.30.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $5,000 $0 0.00% REVENUES Total $1,085,864 $1,114,768 $1,081,765 $1,091,135 $1,078,500 $1,078,500 $583,452 $1,085,923 $1,086,650 $1,086,650 $8,150 0.76% EXPENDITURES Total $1,119,411 $963,182 $1,009,407 $1,064,797 $1,099,707 $1,099,707 $587,261 $1,101,314 $1,128,135 $1,128,135 $28,428 0.00% REFUSE & RECYCLING Total ($33,547)$151,586 $72,358 $26,339 ($21,207)($21,207)($3,808)($15,391)($41,485)($41,485)($20,278)95.62% FUND BALANCE: $453,778 $605,365 $677,723 $704,063 $682,855 $682,855 $700,254 $688,672 $647,186 $647,186 ($35,669)-5.22% Page 4 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 15, 2013 REVOLVING LOAN: 206.06.00.00.4530 INTEREST ON NOTES $10,977 $11,677 $9,077 $5,848 $5,501 $5,501 $2,745 $6,300 $5,000 $5,000 ($501) -9.10% 206.06.00.00.4531 INTEREST ON INVESTMENTS $1,512 $710 $764 $816 $750 $750 $624 $800 $750 $750 $0 0.00% 206.06.00.00.4536 WDF - OTHER INCOME $2,142 $1,125 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 206.06.00.00.5805 ATTORNEY $0 $0 $0 $0 $1,000 $1,000 $0 $1,500 $1,000 $1,000 $0 0.00% 206.06.00.00.6057 ADMINISTRATIVE CHARGES $10,348 $5,737 $5,829 $5,571 $7,000 $7,000 $4,488 $6,500 $7,000 $7,000 $0 0.00% REVENUES Total $14,631 $13,512 $9,841 $6,664 $6,251 $6,251 $3,369 $7,100 $5,750 $5,750 ($501)-8.01% EXPENDITURES Total $10,348 $5,737 $5,829 $5,571 $8,000 $8,000 $4,488 $8,000 $8,000 $8,000 $0 0.00% REVOLVING LOAN Total $4,284 $7,775 $4,012 $1,093 ($1,749)($1,749)($1,119)($900)($2,250)($2,250)($501)28.63% FUND BALANCE: $271,240 $279,014 $283,029 $284,121 $282,372 $282,372 $283,002 $283,221 $280,971 $280,971 ($1,401)-0.50% Page 5 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 15, 2013 EPI STANDING COMMITTEE: 207.01.00.00.4560 LANDFILL HOST FEES $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $0 0.00% 207.01.00.00.6055 LANDFILL NEGOTIATING COMM. $10,702 $4,414 $3,792 $4,062 $8,000 $8,000 $3,045 $4,500 $5,000 $5,000 ($3,000) -37.50% 207.01.00.00.6057 ADMINISTRATIVE CHARGES $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $750 $1,500 $1,500 $1,500 $0 0.00% 207.01.00.00.6058 LANDFILL FUND EXPENSE $0 $0 $0 $0 $2,000 $2,000 $0 $0 $0 $0 ($2,000)-100.00% REVENUES Total $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $0 0.00% EXPENDITURES Total $12,202 $5,914 $5,292 $5,562 $11,500 $11,500 $3,795 $6,000 $6,500 $6,500 ($5,000)-43.48% EPI STANDING COMMITTEE Total ($2,202)$4,086 $4,708 $4,438 ($1,500)($1,500)$6,205 $4,000 $3,500 $3,500 $5,000 -333.33% FUND BALANCE: $34,586 $38,672 $43,380 $47,818 $46,318 $46,318 $54,023 $51,818 $55,318 $55,318 $9,000 19.43% Page 6 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 15, 2013 CABLE: 209.01.00.00.4536 CABLE TV MISC INCOME $20 $120 $20 $0 $20 $20 $0 $0 $0 $0 ($20) -100.00% 209.01.00.00.5101 SALARIES AND WAGES $15,071 $16,355 $15,521 $16,905 $16,793 $16,793 $11,172 $16,793 $17,165 $17,165 $372 2.22% 209.01.00.00.5201 FICA $1,101 $1,175 $1,135 $1,225 $1,285 $1,285 $798 $1,285 $1,313 $1,313 $28 2.22% 209.01.00.00.5202 PENSION $1,565 $1,803 $1,426 $1,003 $1,117 $1,117 $743 $1,117 $1,202 $1,202 $85 7.60% 209.01.00.00.5203 HEALTH INSURANCE $3,052 $3,770 $3,860 $4,382 $5,437 $5,437 $3,073 $4,800 $5,944 $5,944 $506 9.31% 209.01.00.00.5204 LIFE INSURANCE $58 $70 $70 $77 $80 $80 $51 $80 $77 $77 ($4) -4.87% 209.01.00.00.5205 FLEX SPENDING FEE $12 $15 $14 $17 $18 $18 $10 $18 $18 $18 $0 0.00% 209.01.00.00.6050 CABLE EXPENSES $7,485 $7,341 $7,499 $7,317 $7,500 $7,500 $1,638 $7,500 $7,500 $7,500 $0 0.00% 209.01.00.00.6059 CABLE CAPITAL EXP $0 $0 $0 $0 $40,000 $40,000 $0 $40,000 $0 $0 ($40,000) 0.00% 209.01.00.00.6057 ADMINISTRATIVE CHARGES $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $1,500 $3,000 $3,000 $3,000 $0 0.00% REVENUES Total $20 $120 $20 $0 $20 $20 $0 $0 $0 $0 ($20)-100.00% EXPENDITURES Total $31,344 $33,528 $32,524 $33,927 $75,230 $75,230 $18,985 $74,593 $36,218 $36,218 ($39,012)-51.86% CABLE Total ($31,324)($33,408)($32,504)($33,927)($75,210)($75,210)($18,985)($74,593)($36,218)($36,218)$38,992 -51.84% FUND BALANCE: $272,848 $239,440 $206,936 $173,007 $97,797 $97,797 $154,023 $98,414 $62,196 $62,196 ($35,601)-36.40% Page 7 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 15, 2013 LANDFILL: 210.03.00.00.4531 INTEREST ON INVESTMENTS $19,414 $8,548 $5,239 $6,588 $3,000 $3,000 $0 $3,500 $3,000 $3,000 $0 0.00% 210.03.00.00.4542 MISCELLANEOUS REIMBURSEMEN $38,486 $40,026 $41,627 $43,292 $45,024 $45,024 $0 $45,024 $46,825 $46,825 $1,801 4.00% 210.03.00.00.4560 LANDFILL HOST FEES $994,748 $1,263,034 $1,214,534 $1,089,162 $900,165 $900,165 $522,453 $900,165 $900,165 $900,165 $0 0.00% 210.03.00.00.5805 ATTORNEY $4,481 $5,573 $0 $0 $5,000 $5,000 $0 $0 $5,000 $5,000 $0 0.00% 210.03.00.00.5815 ENGINEERING FEES $54,978 $42,914 $17,523 $0 $3,000 $3,000 $0 $0 $3,000 $3,000 $0 0.00% 210.03.00.00.5816 LANDFILL OVERSITE AUDIT $5,609 $13,133 $59,879 $76,296 $84,000 $84,000 $41,986 $72,000 $80,000 $80,000 ($4,000) -4.76% 210.03.00.00.6055 LANDFILL NEGOTIATING COMM. $6,495 $0 $0 $0 $2,500 $2,500 $0 $0 $2,500 $2,500 $0 0.00% 210.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $5,000 $0 0.00% 210.30.00.00.9202 TRANSFER TO PARK DEDICATION $126,310 $153,138 $148,288 $0 $1,652,210 $1,652,210 $0 $1,652,210 $645,690 $645,690 ($1,006,520) -60.92% 210.30.00.00.9214 WELL TESTING-TRF TO LANDFILL $33,000 $33,000 $33,000 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 210.30.00.00.9215 LAND CONSERV-TRF TO LANDFILL $99,475 $126,303 $121,453 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 210.30.00.00.9216 TRANSFER TO STORMWATER FUND $0 $0 $250,000 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 210.30.00.00.9410 TRF TO CAPITAL EQUIP FUND $0 $1,543,073 $637,435 $0 $1,075,000 $1,075,000 $0 $1,075,000 $1,263,583 $1,263,583 $188,583 0.00% REVENUES Total $1,052,649 $1,311,608 $1,261,399 $1,139,042 $948,189 $948,189 $522,453 $948,689 $949,990 $949,990 $1,801 0.19% EXPENDITURES Total $335,348 $1,922,134 $1,272,579 $81,296 $2,826,710 $2,826,710 $44,486 $2,804,210 $2,004,773 $2,004,773 ($821,937)-29.08% LANDFILL Total $717,301 ($610,526)($11,180)$1,057,746 ($1,878,521)($1,878,521)$477,967 ($1,855,521)($1,054,783)($1,054,783)$823,738 -43.85% FUND BALANCE: $4,534,599 $3,924,072 $3,912,893 $4,970,641 $3,092,120 $3,092,120 $5,448,609 $3,115,120 $2,060,337 $2,060,337 ($1,031,783)-33.37% Page 8 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 15, 2013 FUTURE PARKLAND STANDING COMMITTEE: 213.01.00.00.4531 INTEREST ON INVESTMENTS $101 $44 $29 $33 $30 $30 $15 $30 $28 $28 ($2) -6.67% 213.03.00.00.5815 ENGINEERING FEES $0 $0 $0 $0 $200 $200 $0 $0 $0 $0 ($200) -100.00% 213.03.00.00.5816 LANDFILL OVERSITE AUDIT $0 $0 $0 $0 $500 $500 $0 $0 $0 $0 ($500) -100.00% 213.03.00.00.6055 LANDFILL STANDING COMM. $0 $0 $0 $0 $100 $100 $0 $0 $0 $0 ($100)-100.00% REVENUES Total $101 $44 $29 $33 $30 $30 $15 $30 $28 $28 ($2)-6.67% EXPENDITURES Total $0 $0 $0 $0 $800 $800 $0 $0 $0 $0 ($800)-100.00% FUTURE PARKLAND STANDING COMMITTEE Total $101 $44 $29 $33 ($770)($770)$15 $30 $28 $28 $798 -103.64% FUND BALANCE: $20,976 $21,020 $21,049 $21,083 $20,313 $20,313 $21,098 $21,113 $21,141 $21,141 $828 4.08% Page 9 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 15, 2013 WELL TESTING RESERVE: 214.01.00.00.4531 INTEREST ON INVESTMENTS $1,692 $813 $589 $727 $600 $600 $0 $700 $650 $650 $50 8.33% 214.01.00.00.4560 LANDFILL HOST FEES $0 $0 $0 $33,000 $33,000 $33,000 $16,500 $33,000 $33,000 $33,000 $0 0.00% 214.20.00.00.8210 TRANSFER FROM LANDFILL FUND $33,000 $33,000 $33,000 $0 $0 $0 $0 $0 $0 $0 $0 0.00% REVENUES Total $34,692 $33,813 $33,589 $33,727 $33,600 $33,600 $16,500 $33,700 $33,650 $33,650 $50 0.15% EXPENDITURES Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% WELL TESTING RESERVE Total $34,692 $33,813 $33,589 $33,727 $33,600 $33,600 $16,500 $33,700 $33,650 $33,650 $50 0.15% FUND BALANCE: $370,607 $404,420 $438,009 $471,736 $505,336 $505,336 $488,236 $505,436 $539,086 $539,086 $33,750 6.68% Page 10 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 15, 2013 CONSERVATION: 215.06.00.00.4138 STEWARDSHIP GRANT $0 $0 $0 $389,437 $0 $0 $0 $0 $0 $0 $0 0.00% 215.06.00.00.4140 CONSERVATION GRANTS $0 $27,444 $23,665 $15,200 $0 $0 $0 $275 $2,000 $2,000 $2,000 0.00% 215.06.00.00.4430 CONSERVATION FEE $754 $18,351 $13,103 $27,446 $5,000 $5,000 $824 $1,000 $500 $500 ($4,500) -90.00% 215.06.00.00.4431 TRAIL FEE $120 $660 $240 $240 $0 $0 $240 $240 $240 $240 $240 0.00% 215.06.00.00.4531 INTEREST ON INVESTMENTS $1,427 $396 $224 $259 $200 $200 $0 $225 $220 $220 $20 10.00% 215.06.00.00.4542 MISC REIMBURSEMENT/DONATION $1,628 $12,734 $779 $8,140 $5,500 $5,500 $10,467 $10,193 $5,500 $5,500 $0 0.00% 215.06.00.00.4560 LANDFILL HOST FEES $0 $0 $0 $206,125 $120,000 $120,000 $60,000 $120,000 $120,000 $120,000 $0 0.00% 215.20.00.00.8210 TRANSFER FROM LANDFILL FUND $99,475 $126,303 $121,453 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 215.20.00.00.8401 TRANSFER FROM CAPITAL BRWG $0 $0 $0 $822,180 $0 $0 $0 $0 $0 $0 $0 0.00% 215.06.00.00.5101 SALARIES AND WAGES $70,168 $78,164 $77,508 $76,187 $78,298 $78,298 $53,223 $80,298 $80,271 $80,271 $1,974 2.52% 215.06.00.00.5201 FICA TAX $5,300 $5,907 $5,854 $5,751 $5,990 $5,990 $4,007 $6,143 $6,141 $6,141 $151 2.52% 215.06.00.00.5202 PENSION FUND $7,322 $8,615 $7,080 $4,256 $5,207 $5,207 $2,841 $5,207 $5,619 $5,619 $412 7.92% 215.06.00.00.5203 HEALTH INSURANCE $5,408 $6,173 $6,776 $7,282 $9,257 $9,257 $5,124 $7,686 $10,081 $10,081 $824 8.91% 215.06.00.00.5204 LIFE INSURANCE $123 $127 $126 $123 $123 $123 $95 $123 $203 $203 $80 64.86% 215.06.00.00.5301 TRAINING $0 $0 $210 $240 $300 $300 $267 $300 $300 $300 $0 0.00% 215.06.00.00.5302 GASOLINE/OIL/MILEAGE $1,636 $1,698 $1,967 $2,100 $1,200 $1,200 $859 $1,200 $1,200 $1,200 $0 0.00% 215.06.00.00.5303 CONFERENCES & SPECIAL EVENTS $314 $535 $0 $159 $500 $500 $285 $500 $500 $500 $0 0.00% 215.06.00.00.5305 DUES & MEMBERSHIPS $0 $0 $630 $220 $400 $400 $325 $400 $400 $400 $0 0.00% 215.06.00.00.5601 TELEPHONE REIMB $0 $20 $120 $120 $120 $120 $80 $120 $120 $120 $0 0.00% 215.06.00.00.5704 OTHER SUPPLIES & EXPENSES $3,630 $3,284 $2,857 $10,601 $3,500 $3,500 $3,587 $3,587 $3,500 $3,500 $0 0.00% 215.06.00.00.5735 GASOLINE & OIL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 215.06.00.00.5801 PROFESSIONAL SERVICES $840 $828 $842 $852 $850 $850 $568 $850 $850 $850 $0 0.00% 215.06.00.00.5805 ATTORNEY $0 $480 $19,341 $12,446 $1,000 $1,000 $873 $1,000 $1,000 $1,000 $0 0.00% 215.06.00.00.6008 CONSERVANCY MANAGEMENT $7,387 $43,116 $7,158 $25,214 $20,000 $20,000 $4,611 $20,000 $20,000 $20,000 $0 0.00% 215.06.00.00.6009 URBAN FORESTRY MGMT $929 $3,210 $1,488 $1,040 $2,800 $2,800 $2,349 $2,800 $2,800 $2,800 $0 0.00% 215.06.00.00.6010 LAND PURCHASES $0 $20,000 $0 $1,211,618 $0 $0 $0 $0 $25,000 $25,000 $25,000 0.00% 215.06.00.00.6057 ADMINISTRATIVE CHARGES $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $1,500 $3,000 $3,000 $3,000 $0 0.00% 215.30.00.00.9301 TRANSFER TO DEBT SERVICE FUND $150,000 $100,000 $0 $100,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $0 0.00% REVENUES Total $103,403 $185,888 $159,464 $1,469,027 $130,700 $130,700 $71,531 $131,933 $128,460 $128,460 ($2,240)-1.71% EXPENDITURES Total $256,057 $275,156 $134,958 $1,461,209 $182,544 $182,544 $130,593 $183,214 $210,985 $210,985 $28,441 0.00% CONSERVATION Total ($152,654)($89,268)$24,505 $7,817 ($51,844)($51,844)($59,062)($51,281)($82,525)($82,525)($30,681)59.18% FUND BALANCE: $221,775 $132,508 $157,013 $164,830 $112,986 $112,986 $105,768 $113,549 $31,024 $31,024 ($81,962)-72.54% Page 11 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 15, 2013 STORM WATER: 216.01.00.00.4531 INTEREST ON INVESTMENTS $5,797 $1,534 $502 $614 $450 $450 $0 $500 $200 $200 ($250) -55.56% 216.01.00.00.4560 LANDFILL HOST FEES $0 $0 $0 $500,000 $0 $0 $0 $0 $0 $0 $0 0.00% 216.08.00.00.4910 LAKEWOOD MEADOWS S/A - INT $958 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 216.08.00.00.4960 LAKEWOOD MEADOWS S/A PRIN $11,977 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 216.20.00.00.8210 TRANSFER FROM LANDFILL FUND $0 $0 $250,000 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 216.01.00.00.5704 OTHER EXPENSES $5,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 216.01.00.00.5805 ATTORNEY $0 $0 $70 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 216.01.00.00.5815 ENGINEERING FEES $2,500 $1,597 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 216.08.00.00.5101 SALARIES AND WAGES $10,897 $11,402 $11,597 $12,587 $12,852 $12,852 $8,777 $12,852 $13,975 $13,975 $1,123 8.73% 216.08.00.00.5201 FICA $822 $854 $870 $946 $983 $983 $670 $983 $1,091 $1,091 $108 10.98% 216.08.00.00.5202 PENSION $1,135 $1,257 $1,060 $747 $855 $855 $584 $855 $978 $978 $124 14.46% 216.08.00.00.5203 HEALTH INSURANCE $811 $926 $1,016 $1,094 $1,389 $1,389 $769 $1,389 $1,512 $1,512 $124 8.91% 216.08.00.00.5204 LIFE INSURANCE $7 $10 $10 $10 $10 $10 $7 $10 $11 $11 $1 10.52% 216.08.00.00.5205 FSA FEE EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $11 $11 $11 0.00% 216.08.00.00.5229 HEALTH INS ALLOWANCE $0 $0 $0 $0 $0 $0 $144 $0 $288 $288 $288 0.00% 216.08.00.00.6503 URBAN RURAL DRAINAGE $242,980 $330,403 $500,861 $37,118 $300,000 $300,000 $0 $7,500 $305,000 $305,000 $5,000 1.67% 216.08.00.00.6544 TESS CRNRS/S OF WOODS $1,809 $375 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 216.08.00.00.6557 NR 216 COMPLIANCE MS4 $10,786 $10,142 $10,554 $10,782 $12,000 $12,000 $6,700 $12,000 $12,000 $12,000 $0 0.00% 216.30.00.00.9301 TRANSFER TO DEBT SERVICE FUND $200,000 $150,000 $0 $100,000 $75,361 $75,361 $75,361 $75,361 $0 $0 ($75,361)-100.00% REVENUES Total $18,731 $1,534 $250,502 $500,614 $450 $450 $0 $500 $200 $200 ($250)-55.56% EXPENDITURES Total $476,746 $506,966 $526,038 $163,283 $403,450 $403,450 $93,010 $110,950 $334,866 $334,866 ($68,583)0.00% STORM WATER Total ($458,015)($505,432)($275,536)$337,330 ($403,000)($403,000)($93,010)($110,450)($334,666)($334,666)$68,333 -16.96% FUND BALANCE: $968,800 $463,368 $187,829 $525,159 $122,159 $122,159 $432,149 $414,709 $80,043 $80,043 ($42,117)-34.48% Page 12 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 15, 2013 RESIDUAL TIF: 220.01.00.00.4531 INTEREST ON INVESTMENTS $4,260 $1,880 $1,239 $1,360 $1,000 $1,000 $0 $450 $300 $300 ($700) -70.00% 220.01.00.00.4922 GRANT FUNDING $0 $9,000 $50,602 $0 $0 $0 $0 $0 $25,000 $25,000 $25,000 0.00% 220.20.00.00.8101 TRANSFER FROM GENERAL FUND $46,007 $27,700 $22,000 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 220.01.00.00.5704 MISC EXPENSES/BUSINESS LOANS $0 $5,800 $78,991 $44,319 $19,000 $19,000 $519,000 $519,000 $0 $0 ($19,000) 0.00% 220.01.00.00.6505 COMPUTER EQUIPMENT $45,482 $24,862 $21,651 $0 $0 $0 $0 $0 $0 $0 $0 0.00% REVENUES Total $50,267 $38,580 $73,841 $1,360 $1,000 $1,000 $0 $450 $25,300 $25,300 $24,300 2430.00% EXPENDITURES Total $45,482 $30,662 $100,642 $44,319 $19,000 $19,000 $519,000 $519,000 $0 $0 ($19,000)0.00% RESIDUAL TIF Total $4,785 $7,917 ($26,801)($42,959)($18,000)($18,000)($519,000)($518,550)$25,300 $25,300 $43,300 -240.56% FUND BALANCE: $892,019 $899,936 $873,136 $830,178 $812,178 $812,178 $311,178 $311,628 $336,928 $336,928 ($475,250)-58.52% Page 13 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 15, 2013 TID #8: 228.01.00.00.4001 TIF #8 GENERAL PROPERTY TAX $27,955 $63,665 $102,274 $97,318 $90,000 $90,000 $82,082 $82,082 $82,000 $82,000 ($8,000) -8.89% 228.01.00.00.4122 ST AID EXMPT COMPUTER REPLAC $3,276 $5,440 $4,502 $2,958 $2,000 $2,000 $3,550 $3,550 $3,000 $3,000 $1,000 50.00% 228.01.00.00.4531 INTEREST ON INVESTMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 228.01.00.00.5810 AUDIT & SPECIAL A/C SERV $3,000 $3,150 $5,150 $2,150 $5,000 $5,000 $150 $2,500 $2,500 $2,500 ($2,500) -50.00% 228.30.00.00.9301 TRF TO DEBT SERVICE $0 $94,186 $101,626 $98,126 $87,000 $87,000 $87,000 $83,132 $82,500 $82,500 ($4,500)-5.17% REVENUES Total $31,231 $69,105 $106,776 $100,276 $92,000 $92,000 $85,632 $85,632 $85,000 $85,000 ($7,000)-7.61% EXPENDITURES Total $3,000 $97,336 $106,776 $100,276 $92,000 $92,000 $87,150 $85,632 $85,000 $85,000 ($7,000)0.00% TID #8 Total $28,231 ($28,231)$0 $0 $0 $0 ($1,518)$0 $0 $0 $0 0.00% FUND BALANCE: $28,231 $0 $0 $0 $0 $0 ($1,518)$0 $0 $0 $0 0.00% TID #9: 229.01.00.00.4001 TIF #9 GENERAL PROPERTY TAX $201,288 $220,761 $245,581 $235,936 $225,000 $225,000 $219,699 $219,699 $220,000 $220,000 ($5,000) -2.22% 229.01.00.00.4122 ST AID EXEMPT COMPUTER REPLA $3,827 $3,807 $3,958 $3,072 $2,500 $2,500 $3,318 $3,318 $3,000 $3,000 $500 20.00% 229.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $3,000 $5,400 $5,150 $4,150 $5,000 $5,000 $150 $5,000 $5,000 $5,000 $0 0.00% 229.30.00.00.9265 TRF TO CDA FUND $170,900 $168,100 $165,000 $161,725 $177,980 $177,980 $177,980 $177,980 $169,175 $169,175 ($8,805)-4.95% REVENUES Total $205,115 $224,568 $249,539 $239,008 $227,500 $227,500 $223,017 $223,017 $223,000 $223,000 ($4,500)-1.98% EXPENDITURES Total $173,900 $173,500 $170,150 $165,875 $182,980 $182,980 $178,130 $182,980 $174,175 $174,175 ($8,805)0.00% TID #9 Total $31,215 $51,068 $79,389 $73,133 $44,520 $44,520 $44,887 $40,037 $48,825 $48,825 $4,305 9.67% FUND BALANCE: $31,215 $82,282 $161,672 $234,805 $279,325 $279,325 $279,692 $274,842 $323,667 $323,667 $44,342 15.87% TID #10: 230.01.00.00.4001 TIF #10 GENERAL PROPERTY TAX $0 $399,042 $539,944 $756,480 $760,000 $760,000 $906,293 $906,293 $910,000 $910,000 $150,000 19.74% 230.01.00.00.4122 COMPUTER STATE AID $0 $0 $0 $8,050 $8,000 $8,000 $5,963 $5,963 $5,000 $5,000 ($3,000) 0.00% 230.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $0 $150 $5,150 $4,150 $10,000 $10,000 $150 $5,000 $5,000 $5,000 ($5,000) -50.00% 230.30.00.00.9301 TRF TO DEBT SERVICE $0 $398,892 $534,794 $662,704 $455,513 $455,513 $455,513 $455,513 $677,844 $677,844 $222,331 48.81% REVENUES Total $0 $399,042 $539,944 $764,530 $768,000 $768,000 $912,256 $912,256 $915,000 $915,000 $147,000 19.14% EXPENDITURES Total $0 $399,042 $539,944 $666,854 $465,513 $465,513 $455,663 $460,513 $682,844 $682,844 $217,331 0.00% TID #9 Total $0 $0 $0 $97,676 $302,487 $302,487 $456,593 $451,743 $232,156 $232,156 ($70,331)0.00% FUND BALANCE: $399,042 $399,042 $399,042 $496,719 $799,206 $799,206 $953,311 $948,462 $1,180,618 $1,180,618 $381,412 0.00% Page 14 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 15, 2013 RECREATION TICKETS: 263.05.00.00.4325 RECREATIONAL TICKET SALES $14,841 $19,803 $21,977 $24,874 $19,000 $19,000 $17,596 $19,000 $19,000 $19,000 $0 0.00% 263.05.00.00.4531 INTEREST ON INVESTMENTS $22 $9 $7 $9 $11 $11 $0 $0 $0 $0 ($11) -100.00% 263.05.00.00.6035 RECREATION TICKET SALES $15,886 $19,202 $21,447 $24,412 $18,500 $18,500 $2,118 $18,500 $18,500 $18,500 $0 0.00% REVENUES Total $14,863 $19,812 $21,984 $24,883 $19,011 $19,011 $17,596 $19,000 $19,000 $19,000 ($11)-0.06% EXPENDITURES Total $15,886 $19,202 $21,447 $24,412 $18,500 $18,500 $2,118 $18,500 $18,500 $18,500 $0 0.00% RECREATION TICKET SALES Total ($1,023)$610 $537 $471 $511 $511 $15,478 $500 $500 $500 ($11)0.00% FUND BALANCE: $4,164 $4,773 $5,310 $5,781 $6,292 $6,292 $21,259 $6,281 $6,781 $6,781 $489 0.00% Page 15 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 15, 2013 COMMUNITY DEVELOPMENT AUTHORITY: 265.06.00.00.4531 INTEREST ON INVESTMENTS $1,388 $577 $379 $436 $400 $400 $197 $400 $350 $350 ($50) -12.50% 265.06.00.00.4535 SALE OF LAND-OTHER $96,632 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 265.20.00.00.8229 TRF FROM TIF 229 $170,900 $168,100 $165,000 $161,725 $177,980 $177,980 $177,980 $177,980 $169,175 $169,175 ($8,805) -4.95% 265.06.00.00.5704 OTHER SUPPLIES & EXPENSES $354 $0 $0 $0 $500 $500 $0 $250 $500 $500 $0 0.00% 265.06.00.00.5801 PROFESSIONAL SERVICES $0 $0 $500 $0 $3,000 $3,000 $5,720 $6,000 $3,000 $3,000 $0 0.00% 265.06.00.00.5805 ATTORNEY $4,734 $0 $558 $0 $5,000 $5,000 $0 $0 $5,000 $5,000 $0 0.00% 265.30.00.00.9303 TRF TO CDA DEBT SERV $170,900 $168,100 $165,000 $161,725 $177,980 $177,980 $177,980 $177,980 $169,175 $169,175 ($8,805)-4.95% REVENUES Total $268,920 $168,677 $165,379 $162,161 $178,380 $178,380 $178,177 $178,380 $169,525 $169,525 ($8,855)-4.96% EXPENDITURES Total $175,988 $168,100 $166,058 $161,725 $186,480 $186,480 $183,700 $184,230 $177,675 $177,675 ($8,805)0.00% COMMUNITY DEVELOPMENT AUTHORITY Total $92,931 $577 ($679)$436 ($8,100)($8,100)($5,523)($5,850)($8,150)($8,150)($50)0.00% FUND BALANCE: $196,141 $196,719 $196,039 $196,475 $188,375 $188,375 $190,952 $190,625 $182,475 $182,475 ($5,900)-3.13% Page 16 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2014 BUDGET 2014 2014 2009 2010 2011 2012 2013 2013 8/31 2013 2014 2014 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2013 from 2013 Account Number Account Title Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget October 15, 2013 COMPENSATED ABSENCES: 270.01.00.00.4531 INTEREST ON INVESTMENTS $10,328 $4,344 $3,736 $5,391 $3,500 $3,500 $0 $4,800 $4,000 $4,000 $500 14.29% 270.01.00.00.5103 EMPLOYEE PAYOUT $77,238 $31,008 $147,337 $119,685 $100,000 $100,000 $98,433 $100,000 $100,000 $100,000 $0 0.00% 270.01.00.00.5201 FICA $5,909 $1,487 $11,271 $9,156 $7,650 $7,650 $7,530 $7,650 $7,650 $7,650 $0 0.00% 270.01.00.00.5203 HEALTH ALLOW - SEVERANCE $40,221 $31,234 $0 $7,527 $0 $0 $0 $0 $0 $0 $0 0.00% REVENUES Total $10,328 $4,344 $3,736 $5,391 $3,500 $3,500 $0 $4,800 $4,000 $4,000 $500 14.29% EXPENDITURES Total $123,367 $63,729 $158,608 $136,367 $107,650 $107,650 $105,964 $107,650 $107,650 $107,650 $0 0.00% COMPENSATED ABSENCES Total ($113,039)($59,385)($154,872)($130,976)($104,150)($104,150)($105,964)($102,850)($103,650)($103,650)$500 0.00% FUND BALANCE: $1,029,619 $970,233 $815,362 $684,385 $580,235 $580,235 $578,422 $581,535 $477,885 $477,885 ($102,350)-17.64% ADD COMMITTED GENERAL FUND BALANCE PER POLICY:$2,679,493 $2,679,493 GRAND TOTAL SPECIAL REVENUE FUND BALANCE $10,265,057 $9,278,990 $8,532,295 $10,063,185 $8,045,705 $8,045,705 $10,009,349 $8,237,795 $6,421,010 $6,421,010 ($1,624,695)-20.19% Page 17 SECTION 8 PROPOSD 2014 CAPITAL PROJECT BUDGETS October 21, 2013 CAPITAL CAPITAL PROJECT DEPARTMENT EXPENDITURE BORROWING (Landfill Funding) RECODIFICATION MAYOR $10,000 INSIGHT VOTING MACHINE FINANCE & ADMINISTRATION $7,000 IAS ASSESSMENT SOFTWARE UPGRADE ASSESSOR $60,700 SERVER REPLACEMENTS INFORMATION TECHNOLOGY $12,000 FIREWALL REPLACEMENTS INFORMATION TECHNOLOGY $25,000 CIVICPLUS WEBSITE INFORMATION TECHNOLOGY $12,392 VIRTUAL SERVER LICENSING INFORMATION TECHNOLOGY $8,000 WIRELESS NETWORK EXPANSION INFORMATION TECHNOLOGY $6,000 REPLACE PORTABLE RADIOS POLICE/DPW/P&R $603,904 SECURITY AND SURVEILLANCE SYSTEM UPGRADE POLICE $228,820 RADIO AND TELEPHONE LOGGER UPGRADE POLICE $15,000 TAHOE POLICE $41,825 RADIOS/PAGERS/COMPUTERS/PUMBER TC VOLUNTEER FIRE DEPT $859,266 JANESVILLE ROAD RECONSTRUCTION DPW-ENGINEERING $885,000 WOODS ROAD BRIDGE RECONSTRUCTION DPW-ENGINEERING $75,000 ROADSIDE LAWN MOWER DPW $10,000 RIDING LAWN MOWER DPW/WATER & SEWER UTILITY $6,000 FIRE ALARM PANEL REPLACEMENT LIBRARY $11,000 COMMERCIAL OUT-FRONT MOWER PARKS & RECREATION $21,600 TOTAL CAPITAL PROJECTS $2,013,507 $885,000 CITY OF MUSKEGO - 2014 BUDGET CAPITAL EXPENDITURE SUMMARY Page 1 2012 2013 2013 2013 2014 ACCOUNT Prior Year Adopted Current Annual Future NUMBER ACCOUNT DESCRIPTION Actual Budget YTD Projection Projection 7/31/13 REVENUES: 401.08.00.00.4150 GOVERNMENT GRANTS 0 0 0 0 0 401.08.00.00.4531 INTEREST ON INVESTMENTS 1,899 5,000 0 1,000 0 401.08.00.00.4542 MISCELLANEOUS REIMBURSEMENT 0 0 0 0 0 TOTAL REVENUES: 1,899 5,000 0 1,000 0 EXPENDITURES: COMMUNITY DEVELOPMENT/DPW-ENGINEERING 401.08.91.19.6504 PHASE II DURHAM RECONSTRUCTION 316,249 0 0 0 0 401.08.91.19.6507 TESS CORNERS ADDITIONAL EXP 328,811 0 5,949 5,949 0 401.08.91.19.6518 JANESVILLE ROAD RECONSTRUCTION 876,116 1,718,000 1,819,496 3,206,675 885,000 401.08.91.19.6519 PIONEER DRIVE RECONSTRUCTION 1,793,568 0 0 18,543 0 401.08.91.19.6520 NORTHERN GEAR INCENTIVE 0 0 325,000 325,000 0 401.08.91.19.6523 WOODS TRAIL 599,530 30,000 0 0 0 401.08.91.19.6521 LAKE PROPERTY ACQUISITION 22,348 0 0 0 0 TOTAL COMMUNITY DEVELOPMENT/DPW-ENGINEERING: 3,936,622 1,748,000 2,150,445 3,556,167 885,000 CONSERVATION & DEVELOPMENT SPECIAL REVENUE 401.30.00.00.9215 BORST PROPERTY - Net DNR Funding 0 0 0 0 0 TOTAL EXPENDITURES: 3,936,622 1,748,000 2,150,445 3,556,167 885,000 OTHER FINANCING SOURCES/(USES): 401.20.00.00.8902 PROCEEDS FROM L-T DEBT 0 0 0 0 0 401.20.00.00.8605 TRF FROM WATER UTILITY FUND 0 0 0 0 0 401.20.00.00.8210 TRF FROM LANDFILL FUND 0 0 0 0 0 401.30.00.00.9215 TRF TO CONSERVATION FUND 822,180 0 0 0 0 401.30.00.00.9605 TRF TO WATER UTILITY FUND 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES/(USES): -822,180 0 0 0 0 NET REVENUES OVER/(UNDER) -4,756,903 -1,743,000 -2,150,445 -3,555,167 -885,000 FUND BALANCE END OF YEAR 2011: 9,397,124 PROJECTED FUND BALANCE END OF YEAR: 4,640,221 5,852 2,489,776 1,085,054 200,054 WATER UTILITY - BORROWED FUNDING 605.00.00.00.2805 GO NOTE TRANSFER FUNDING 1,074,761 0 0 0 0 605.00.00.00.1953 METERS 37,839 75,000 0 50,000 100,000 605.00.00.00.1962 TRUCK 0 58,750 10,349 58,750 68,750 605.00.00.00.1980 RADIOS 0 28,790 0 0 28,790 605.00.00.00.1989 INDUSTRIAL PARK PIPING 0 0 0 0 129,000 605.00.00.00.1990 BELLE CHASSE PHASE III WELL SITE 0 0 0 0 120,000 605.00.00.00.1972 JANESVILLE ROAD RECONSTRUCTION 135,359 81,050 154,810 264,610 0 605.00.00.00.1988 PIONEER DRIVE RECONSTRUCTION 76,187 0 0 0 0 TOTAL WATER UTILITY EXPENDITURES: 249,385 243,590 165,159 373,360 446,540 GO NOTE REMAINING FUNDS 825,376 452,015 5,475 TOTAL CAPITAL BORROWING SURPLUS/(DEFICIT)205,529 CITY OF MUSKEGO - CAPITAL BORROWING FUND October 21, 2013 PROJECTED 2014 BUDGET Page 1 2012 2013 2013 2013 2014 ACCOUNT Prior Year Adopted Current Annual Future NUMBER ACCOUNT DESCRIPTION Actual Budget YTD Projection Projection 7/31/13 See 5-yr REVENUES:for detail 410.08.00.00.4150 GOVERNMENT GRANTS 0 88,120 88,120 88,120 0 410.08.00.00.4542 OTHER FINANCING SOURCES 0 5,300 12,000 76,400 0 410.08.00.00.4552 SALE OF EQUIPMENT 6,175 0 0 0 0 TOTAL REVENUES: 6,175 93,420 100,120 164,520 0 EXPENDITURES: MAYOR / FINANCE & ADMINISTRATION 410.08.90.01.6502 RECODIFICATION - MAYOR ($20,000 over 2 years)0 0 0 0 10,000 410.08.90.02.6503 SIRE/D.M.S. SOFTWARE - CARRYOVER 56,233 0 5,025 5,025 0 410.08.90.02.6506 INSIGHT VOTING MACHINE 4,950 7,000 0 7,000 7,000 410.08.90.03.6502 CITY HALL RENOVATIONS - MAYOR 5,114 0 34,855 50,000 0 410.08.90.03.6503 UPGRADE FINANCIAL SOFTWARE-CARRYOVER 33,475 0 0 0 0 410.08.90.03.6504 MAIL/POSTAGE MACHINE 3,668 0 0 0 0 TOTAL MAYOR / FINANCE & ADMINISTRATION: 103,440 7,000 39,880 62,025 17,000 ASSESSOR 410.08.90.04.6502 IAS SOFTWARE UPGRADE 0 0 0 0 60,700 COURT 410.08.90.08.6501 COURT PROGRAM 53,535 0 0 0 0 NON-DEPARTMENTAL 410.08.90.06.6504 STUDIO IMPROVEMENTS - CABLE 6,811 0 0 0 0 410.08.90.06.6505 MULTI-CAMERA STUDIO UPGRADE 0 40,000 0 40,000 0 TOTAL NON-DEPARTMENTAL: 6,811 40,000 0 40,000 0 BUILDING MAINTENANCE 410.08.90.09.6502 REPLACE VEHICLE 18,202 0 0 0 0 INFORMATION TECHNOLOGY 410.08.90.14.6502 SERVER REPLACEMENT 12,561 0 0 0 12,000 410.08.90.14.6505 COPIER REPLACEMENTS 8,666 0 0 0 0 410.08.90.14.6506 CIVICPLUS WEBSITE 12,392 12,392 12,392 12,392 12,392 410.08.90.14.6507 TELEPHONE SYSTEM UPGRADE 0 75,000 70,054 75,000 0 410.08.90.14.6508 BACKUP SYSTEM REPLACEMENT 0 21,500 17,011 21,500 0 410.08.90.14.6509 NETWORK STORAGE 0 13,400 12,502 13,400 0 410.08.90.14.6510 GIS MAPPING SOFTWARE 0 22,000 0 0 0 410.08.90.14.6512 FIREWALL REPLACEMENTS 0 0 0 0 25,000 410.08.90.14.6516 VIRTUAL SERVER LICENSING 0 0 0 0 8,000 410.08.90.14.6517 WIRELESS NETWORK EXPANSION 0 0 0 0 6,000 TOTAL INFORMATION TECHNOLOGY: 33,619 144,292 111,959 122,292 63,392 COMMUNITY DEVELOPMENT - PLANNING DIVISION 410.08.90.18.6502 GATEWAY SIGNAGE 36,203 0 0 0 0 410.08.90.18.6507 TRAIL PLANNING 280,558 0 0 0 0 410.08.90.18.6509 UTILITY TERRAIN VEHICLE 0 12,500 12,215 12,215 0 TOTAL CDD - PLANNING: 316,761 12,500 12,215 12,215 0 CITY OF MUSKEGO - CAPITAL EXPENDITURE FUND PROJECTED 2014 BUDGET October 21, 2013 Page 1 2012 2013 2013 2013 2014 ACCOUNT Prior Year Adopted Current Annual Future NUMBER ACCOUNT DESCRIPTION Actual Budget YTD Projection Projection 7/31/13 See 5-yr CITY OF MUSKEGO - CAPITAL EXPENDITURE FUND PROJECTED 2014 BUDGET October 21, 2013 EXPENDITURES (Continued): POLICE 410.08.91.20.6501 K-9 UNIT (COW Rec = 2013 Expense)0 0 0 50,000 0 410.08.91.20.6503 CJIS 5,648 0 0 0 0 410.08.91.20.6504 CARPETING - UPDATED QUOTE 8,286 0 0 0 0 410.08.91.20.6505 SPEED LIMIT SIGNS/POLES - ALDERMAN REQ 7,995 0 0 0 0 410.08.91.20.6506 CROSSMATCH FINGERPRINTING SYSTEM 10,233 0 0 0 0 410.08.91.20.6507 REPLACE PORTABLE RADIOS 0 558,904 0 0 603,904 410.08.91.20.6510 NON-LETHAL WEAPONS 0 7,500 5,246 7,500 0 410.08.91.20.6514 SECURITY AND SURVILANCE SYSTEM UPGRADE 0 0 0 0 228,820 410.08.91.20.6515 MUSKEGO FIRING RANGE REPAIR 0 0 0 55,020 0 410.08.91.20.6516 RADIO & TELEPHONE LOGGER UPGRADE 0 0 0 0 15,000 410.08.91.20.6517 TAHOE (COW Rec Increase = $3,000)0 0 0 0 41,825 TOTAL POLICE: 32,162 566,404 5,246 112,520 889,549 VOLUNTEER FIRE SERVICES 410.08.91.21.6501 REPLACEMENT PUMPER 0 0 0 0 515,866 410.08.91.21.6503 COPY MACHINE/PAGERS/COMPUTERS 61,265 60,000 18,250 60,000 343,400 TOTAL VOLUNTEER FIRE SERVICES: 61,265 60,000 18,250 60,000 859,266 D.P.W. - ENGINEERING DIVISION 410.08.91.19.6508 WOODS RAOD BRIDGE RECONSTRUCTION 0 0 0 0 75,000 D.P.W. 410.08.93.51.6504 INTERSECTION STUDY 0 0 885 5,900 0 410.08.93.51.6507 PICK-UP TRUCK REPLACEMENT 0 60,000 41,715 45,000 0 410.08.93.51.6509 CRUZ AIR 0 275,000 241,546 241,546 0 410.08.93.51.6510 ROADSIDE MOWER DECK 0 0 0 0 10,000 410.08.93.51.6511 RIDING LAWN MOWER 0 0 0 0 6,000 TOTAL D.P.W.: 0 335,000 284,146 292,446 16,000 LIBRARY 410.08.90.71.6503 WIRELESS NETWORK EXPANSION 0 5,300 0 5,300 0 410.08.90.71.6504 MEETING ROOM IMPROVEMENTS (COW Rec = Remove)000 00 410.08.90.71.6505 FIRE ALARM PANEL REPLACEMENT 0 0 0 0 11,000 TOTAL LIBRARY: 0 5,300 0 5,300 11,000 PARKS 410.08.94.72.6507 3/4 TON DUMP TRUCK REPLACEMENT 35,778 0 0 0 0 410.08.94.72.6508 TRI-DECK ROTARY MOTOR 14,700 0 0 0 0 410.08.94.72.6510 COMMERCIAL OUT FRONT MOWER 0 0 0 0 21,600 410.08.94.72.6511 BOXHORN LAUNCH 181,425 0 0 0 0 410.08.94.72.6512 SHOP IMPROVEMENTS (COW Rec = Remove)0 0 0 0 0 TOTAL PARKS: 231,903 0 0 0 21,600 TOTAL EXPENDITURES: 857,696 1,170,496 471,696 706,798 2,013,507 Page 2 2012 2013 2013 2013 2014 ACCOUNT Prior Year Adopted Current Annual Future NUMBER ACCOUNT DESCRIPTION Actual Budget YTD Projection Projection 7/31/13 See 5-yr CITY OF MUSKEGO - CAPITAL EXPENDITURE FUND PROJECTED 2014 BUDGET October 21, 2013 OTHER FINANCING SOURCES/(USES): 410.20.00.00.8209 TRF FROM CABLE ACCOUNT 0 40,000 0 40,000 0 410.20.00.00.8210 TRF FROM LANDFILL ACCOUNT 0 1,075,000 0 1,075,000 1,337,083 TOTAL OTHER FINANCING SOURCES/(USES): 0 1,115,000 0 1,115,000 1,337,083 -851,521 37,924 -371,576 572,722 -676,424 FUND BALANCE END OF YEAR 2011: 1,005,224 FUND BALANCE END OF YEAR 153,702 191,626 -217,874 726,424 50,000 NET REVENUES OVER/(UNDER) EXPENDITURES: Page 3 SECTION 9 SUPPLEMENTAL INFORMATION 1 Supplemental Information – Definitions The City’s general fund budget (operating revenues and expenditures) is presented using the budget categories set out in Wisconsin State Statute 65.90 entitled “Municipal Budgets”. This is the same format the City is required to use to report annual financial activity to the State. The following list includes a brief description of each category within the General Fund Operating Budget: REVENUES (Section 3 of Budget Document) Revenue categories appear in this order: Taxes – A fee charged (“levied”) by a government on a product or activity. ex) Property taxes Payments in lieu of taxes Intergovernmental Revenue – Aids from other government entities. ex) 2% Fire Dues (Fire Ins. Tax) Transportation Aids from the State State Shared Revenues Licenses and Permits – Fees associated with regulation and compliance. ex) Liquor & Bartenders Licenses Cable Franchise Fees Building, Electrical & Plumbing Permits Fines, Forfeitures sand Penalties – Court related fees. ex) fines and forfeitures Public Charges for Services – Fees collected to provide a service. ex) Engineering Review Fees Sale of Culvert Material Library Fines Park & Recreation Program Fees Zoning Fees Platting Fees Development Charges Intergovernmental Charges for Services – Charges to other Government Entities for services provided. ex) Reimbursement for Police Liaison (from School District) Little Muskego Lake District 2 REVENUES (continued) Miscellaneous Revenue – Business type revenues. ex) Interest on Investments Cellular Tower Rent Other Financing Sources – Transfers in from other funds. ex) Use of fund balance Transfers from City Special Revenue Funds Proceeds from Sale of Equipment Water Utility tax equivalent payment Interdepartmental Revenue – Administrative and insurance related costs recovered from the Utility Departments and insurance carriers. ex) Reimbursement from the water & sewer utility for liability insurance. Beginning in 2010, the Utility & Refuse/Recycling funds will reimburse the City for usage of DPW Vehicles as a means to minimize the use of surplus funding within the general operating budget. EXPENDITURES (Section 4 of Budget Document) Expenditure categories appear in this order: General Government Includes the following departments/functions with subtotals for each: Common Council/Mayor, Finance & Administration, Elections, Assessor/Board of Review, Law, Non-Departmental, Municipal Court, Building Maintenance and Information Technology Public Safety Includes the following departments/functions with subtotals for each: Police, Volunteer Fire Departments, Non-Departmental and CDD-Building Inspection Division Health and Human Services Includes: Animal Warden and Blood Drive Donations Public Works Includes the following departments with subtotals for each: Engineering Division and Public Works Culture, Recreation and Education Includes the following departments/functions/programs: Parade Fund, Library, Parks and Recreation Conservation and Development Includes the following departments with subtotals for each: CDD-Planning Division 3 EXPENDITURES (continued): Capital Outlay Includes capital items included in operations budget for all departments with subtotals. Contingency Based on City Council policy (Resolution no. 170-2011), the annual operating budget should include at a minimum one-half percent (.50%) of the general fund total expenditures as a contingency amount to assist with unforeseen expenditures that may arise through the fiscal year. Other Financing Uses Includes transfers from the expenditure budget to other City funds mainly consisting of computer replacement costs. For information and comparison purposes, provided are the following (see headings at the top of each of the pages in Section 3 - Revenues and Section 4 – Expenditures): Four prior years (2009 – 2012) actual revenues and expenditures 2013 adopted budget 2013 amended budget (most often same as adopted budget) 1st eight months of 2013 Estimate of total projected 2013 activity 2014 Department Request 2014 Mayor’s Proposal $ Change from Amended Budget to Mayor’s Proposed Budget % Change from Amended Budget to Mayor’s Proposed Budget SPECIAL REVENUES (Section 7 of Budget Document) Special Revenue Funds appear in this order: Park Dedication Includes various park related projects, which ultimately help improve City parks. The main revenue source is 10% of landfill host fees, plus six year payback of $26,835 for Old Town Hall improvements ending in 2014. Park Improvement New fund included in 2011 budget to track sub-divider fees against relative projects. Refuse & Recycling Reflects quarterly fees, which are charged to residents for waste removal services. 4 SPECIAL REVENUES (Continued) Revolving Loan Fund Includes State funding which is loaned to local City businesses at a discounted rate. Emerald Park, Inc. (EPI) Standing Committee Reflects administrative and committee related fees to monitor landfill operations under terms of the contract. Cable TV Includes cable-operating costs. This fund no longer reflects a major revenue source (franchise fees) due to the decision of prior administration, effective 2007. Landfill Generates revenues in the form of host fees received from Advanced Disposal for actual tons of waste disposed of. The landfill host fees fund various other special revenue funds per the Landfill Expansion Agreement and may be used as a funding source for future road program costs. Future Parkland Standing Committee Includes engineering fees incurred for oversight of the old Briggs & Stratton landfill. Well Testing Reserve Annual funding from landfill host fees will eventually cover the costs associated with testing private wells once the landfill closes. Land & Open Space Conservation Expenses include wages and benefits of the Conservation/City Forester and intern positions. Funds are also used for Land purchases. The main revenue source is 10% of landfill host fees. Storm Water Strictly funds storm water related projects such as drainage issues and is funded from landfill host fees. Residual TIF/Capital Improvement Includes past positive tax increment distributions of the closed districts #2-#7. Per Resolution #105-2009, $600,000 of fund balance was been earmarked to go towards new grant and loan programs for local businesses. On July 29th, 2013, $500,000 was distributed towards the Northern Gear Incentive leaving an approximate $300,000 fund balance. Tax Increment Districts #8 - #10 Reflects tax increments, which will ultimately offset debt obligations and audit fees. 5 SPECIAL REVENUES (Continued) Recreation Ticket Sales Reflects ticket sales to various theme parks, such as Great America and the Milwaukee County Zoo. Community Development Authority (CDA) Funds operating expenses incurred by the Authority including fees related to the redevelopment of identified areas of the City. Compensated Absences Reflects payments to terminated and retired employees for payouts of their vacation and sick banks. Any future severance pay or early retirement incentive costs will also be expensed against this fund. The main funding source is $2.7 million of reserved General Fund balance per Resolution #170-2011. September 16th, 2013 City of Muskego Tax Levy Worksheet - Proposed 2014 Budget Based Upon Assessor Information General Levy Debt Service Levy Total of General & Debt 2013 COW Rec COW Rec General & Debt Levy Proposed Approved Net New Growth No Change Admin Rec Increase 0.910% 0.000% 0.748% Levy 12,006,453 9,956,898 2,139,346 12,096,244 89,790 Equalized Value of District W/O TID 2,503,578,800 2,464,131,400 2,464,131,400 2,464,131,400 - Equalized Value of District W / TID 2,566,467,000 2,534,512,400 2,534,512,400 2,534,512,400 89,790 Assessed Value of District 2,795,992,860 2,534,512,400 2,534,512,400 2,534,512,400 TID Increment Equalized Value 62,888,200 70,381,000 70,381,000 70,381,000 Levy/Equalized Value of District W/O TID Mill rate (levy/eq value w/o Tid) 0.0047957162 0.0040407332 0.0008681948 0.0049089280 Mill Rate x Eq. Val. Including TID New Levy to be Raised (mill x eq val w/ tid) 12,308,047 10,241,289 2,200,450 12,441,739 New Levy / Assessed Val. of District per $1k Tax Rate 4.4020310108 4.0407332473 0.8681947724 4.9089280197 Tax Rate (Previous year) 4.4097230443 3.6176638722 0.7843667720 4.4020306441 Difference (0.0076920335) 0.4230693751 0.0838280004 0.5068973756 Difference in Percentage -0.17% 11.69% 10.69% 11.52% TID $ To Be Raised 301,594 284,391 61,104 345,495 Impact to average valued house: Actual 2013 -> $300,000 value x $4.41 City rate = $1,321 Proposed 2014 -> $273,000 assessed revaluation x $4.91 City rate = $1,340 Estimated City Tax Increase $19 2014 State Levy Limit - Net New Growth 0.91% x Prior Yr Year 2014 includes recent assessment revaluation. $4.00 $4.10 $4.20 $4.30 $4.40 $4.50 $4.60 $4.70 $4.80 $4.90 $5.00 2009 2010 2011 2012 2013 2014 Proposed City Rate $4.34 $4.41 $4.43 $4.41 $4.40 $4.91 CITY OF MUSKEGO Mill Rates per $1,000 of Assessed Value $11,000,000 $11,200,000 $11,400,000 $11,600,000 $11,800,000 $12,000,000 $12,200,000 $12,400,000 $12,600,000 2009 2010 2011 2012 2013 2014 Proposed City Levy $11,578,866 $11,999,468 $12,155,408 $12,206,827 $12,308,046 $12,441,739 CITY OF MUSKEGO Tax Levies (General Fund, Debt Service & TID) 9/14/2013 TESS CORNERS VOLUNTEER FIRE DEPARTMENT Budget Proposal 2:05 PM ACCOUNT ACCOUNT 2009 2010 2011 2012 2013 2014 CATEGORY DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL YTD** PROPOSED LAND / LAND IMPROVEMENTS Land and Land Improvements 1,400 00000 TOTAL LAND / LAND IMPROVEMENTS 1,400 00000 BUILDINGS / BUILDING IMPROVEMENTS Buildings and Building Improvements 54,190 3,610 0 0 0 7,000 TOTAL BUILDINGS / BUILDING IMPROVEMENTS 54,190 3,610 0 0 0 7,000 FURNITURE / FIXTURES / APPLIANCES Furniture, Fixtures, and Appliances 1,207 3,488 6,065 0 1,823 0 TOTAL FURNITURE / FIXTURES / APPLIANCES 1,207 3,488 6,065 0 1,823 0 VEHICLES Vehicle Purchases 15,935 3,203 0000 ***Vehicle Debt Retirement 0 0 0 106,000 TOTAL VEHICLE PURCHASES 00000106,000 AUTO ALLOWANCE Auto Allowance 40,575 49,963 40,542 39,990 37,100 41,000 TOTAL AUTO ALLOWANCE 40,575 49,963 40,542 39,990 37,100 41,000 BUILDING Building Maintenance 73,950 38,684 81,643 64,037 24,992 35,000 MAINTENANCE Building Cleaning 6,636 4,799 6,225 5,720 3,090 6,500 Janitorial Supplies 2,054 2,548 3,678 2,984 787 3,000 Stewards 2,300 2,300 2,500 2,500 1,200 2,400 TOTAL BUILDING MAINTENANCE 84,940 48,331 94,046 75,241 30,070 46,900 CLOTHING Clothing 37,226 20,607 29,518 23,399 -1,758 24,000 TOTAL CLOTHING 37,226 20,607 29,518 23,399 -1,758 24,000 CONTINGENCY / DONATION Contingency / Donation Expenses 21,108 27,035 13,590 24,624 11,872 22,000 TOTAL CONTINGENCY / DONATION 21,108 27,035 13,590 24,624 11,872 22,000 FIRE EQUIPMENT &Fire Equipment 11,953 10,268 8,207 10,033 0 10,000 SUPPLIES Fire Supplies 7,355 12,009 13,050 2,557 5,944 10,000 TOTAL FIRE EQUIP. & SUPPLIES 19,308 22,276 21,258 12,590 5,944 20,000 FIRE EQUIPMENT Fire Equipment Maintenance 15,016 12,219 7,982 12,551 4,267 10,000 MAINTENANCE TOTAL FIRE EQUIP. MAINTENANCE 15,016 12,219 7,982 12,551 4,267 10,000 FIRE INSPECTOR Fire Inspector 17,865 27,560 27,400 23,615 28,165 28,000 Fire Inspector Office Supplies 964 761 329 272 27 500 Fire Inspector Seminars/Training 1,267 670 788 610 155 750 TOTAL FIRE INSPECTOR 20,096 28,991 28,517 24,497 28,347 29,250 FIRE PREVENTION Fire Prevention 2,952 2,804 602 3,293 36 2,250 TOTAL FIRE PREVENTION 2,952 2,804 602 3,293 36 2,250 GROUND Ground Maintenance 34,838 9,574 5,520 6,144 7,086 8,000 MAINTENANCE Grass Cutting 6,439 6,775 5,550 4,250 0 6,000 Snow Plowing 14,337 49,652 12,428 12,625 8,625 15,000 TOTAL GROUND MAINTENANCE 55,614 66,000 23,497 23,019 15,711 29,000 INSURANCE Fire WC Insurance 4,874 4,711 4,536 7,684 7,706 7,800 Fire General Insurance 20,064 20,346 23,068 26,654 25,690 27,000 TOTAL INSURANCE 24,938 25,057 27,603 34,338 33,396 34,800 MEMORIALS Memorials 900 268 295 366 277 350 TOTAL MEMORIALS 900 268 295 366 277 350 OFFICE SUPPLIES Office Supplies 10,670 4,368 6,264 1,689 1,704 2,000 Computer Support 900 6,950 10,450 9,482 7,282 12,000 Postage 172 18 171 170 157 200 Subscriptions 140 0 0 76 0 100 Office Equipment Maintenance 250 371 706 0 0 500 TOTAL OFFICE SUPPLIES 12,132 11,707 17,591 11,417 9,142 14,800 PROFESSIONAL Bank Charges 72 147 119 39 18 150 FEES Plans Review 677 1,588 717 2,253 1,964 3,000 Professional Fees 9,600 10,192 12,881 7,752 8,105 10,000 TOTAL PROFESSIONAL FEES 10,349 11,927 13,717 10,044 10,087 13,150 RADIO EQUIPMENT Radio Equipment 0 0 0 -4,925 8,878 1,500 Radio Equipment Maintenance 148 1,273 482 576 211 1,000 TOTAL RADIO EQUIPMENT 148 1,273 482 -4,349 9,089 2,500 SPECIAL EVENTS/Member Appreciation Events 8,296 11,558 11,488 14,114 10,861 13,000 MONTHLY MTGS.Monthly Dinner 000000 Rehabilitiation Supplies 000000 TOTAL SPECIAL EVENTS 8,296 11,558 11,488 14,114 10,861 13,000 TRAINING/SEMINAR Seminars 3,323 5,324 5,175 1,502 2,182 3,000 Travel Expenses 1,183 622 1,742 672 0 700 TOTAL TRAINING/SEMINARS 4,506 5,946 6,917 2,175 2,182 3,700 VEHICLE Gas & Oil 6,285 8,466 11,641 12,961 5,000 12,000 MAINTENANCE Vehicle Maintenance 49,334 14,243 38,673 27,120 13,602 30,000 Pumper Testing 7,172 22,555 4,181 6,101 0 8,500 TOTAL VEHICLE MAINTENANCE 62,791 45,264 54,495 46,181 18,602 50,500 UTILITIES Electricity 16,049 22,702 25,979 27,337 17,328 28,000 Gas 23,008 15,184 17,031 13,361 12,961 20,000 Internet 1,445 1,812 1,079 839 420 800 Water/Sewer Charges 3,503 3,618 3,938 3,447 2,976 4,000 Telephone 3,148 3,522 3,396 3,207 2,059 3,500 TOTAL UTILITIES 47,153 46,837 51,423 48,192 35,744 56,300 **** TOTAL EXPENSES 524,846 445,161 449,628 401,682 262,791 526,500 ** 2013 YTD is based upon actual expenses from January 1 thru July 22 *** Vehicle Debt Retirement ($106,000) will be removed from operational budget if Pumper is approved for 2014 Capital Budget thus 2014 budget would be $420,500 Page 1 of 3 CITY OF MUSKEGO RECREATION PROGRAMS PROPOSED 2014 BUDGET 2009 2010 2011 2012 2013 8/31 2013 2014 Prior Year Prior Year Prior Year Prior Year Adopted YTD Annual Department Account Number Account Title Actual Actual Actual Actual Budget Actual Projection Request RECREATION PROGRAM REVENUES & EXPENDITURES: AQUATICS: 100.05.72.11.4318 REC REG FEES-AQUATICS $2,052 $4,719 $3,870 $3,261 $4,475 $2,396 $2,896 $3,150 100.05.72.11.4322 REC RENTAL TAXABLE-AQUATICS $71 $0 $0 $0 $0 $0 $0 $0 100.05.72.11.5110 INSTRUCTION RELATED $1,140 $1,473 $758 $1,725 $700 $560 $560 $1,455 100.05.72.11.5301 TRAINING $0 $0 $30 $0 $0 $0 $0 $0 100.05.72.11.5820 CONTRACTED SERVICES $0 $0 $708 $0 $1,000 $0 $625 $0 100.05.72.11.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $7 $35 $0 $0 $35 Total Recreation Aquatics $983 $3,247 $2,375 $1,529 $2,740 $1,836 $1,711 $1,660 ARTS & CRAFTS: 100.05.72.12.4318 REC REG FEES-ARTS & CRAFTS $5,559 $4,049 $3,162 $4,281 $5,520 $3,587 $6,200 $6,516 100.05.72.12.5101 SALARIES AND WAGES $1,082 $761 $885 $648 $1,616 $1,621 $1,800 $724 100.05.72.12.5110 INSTRUCTION RELATED $3,064 $1,509 $1,422 $2,479 $1,984 $1,771 $3,000 $3,664 100.05.72.12.5201 FICA $83 $58 $68 $50 $124 $124 $137 $55 100.05.72.12.5702 OPERATING SUPPLIES $69 $31 $126 $142 $170 $22 $170 $170 100.05.72.12.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $14 $0 $0 $14 Total Recreation Arts & Crafts $1,260 $1,690 $661 $962 $1,613 $49 $1,093 $1,889 ATHLETICS: 100.05.72.13.4318 REC REG FEES-ATHLETICS $153,845 $155,121 $152,403 $156,734 $177,285 $142,576 $166,000 $184,792 100.05.72.13.4320 REC FEES TAXABLE-ATHLETICS $281 $262 $559 $190 $0 $0 $0 $0 100.05.72.13.4323 REC MATERIALS-ATHLETICS $3,635 $3,785 $3,788 $6,266 $2,860 $3,713 $3,713 $2,620 100.05.72.13.5101 SALARIES AND WAGES $23,969 $33,181 $21,583 $20,016 $35,997 $16,680 $25,000 $32,845 100.05.72.13.5110 INSTRUCTION RELATED $84,570 $71,762 $80,582 $83,932 $84,728 $81,235 $84,728 $93,880 100.05.72.13.5201 FICA $2,616 $2,297 $2,680 $2,743 $3,701 $2,610 $1,912 $3,741 100.05.72.13.5302 MILEAGE $0 $0 $0 $0 $0 $6 $0 $0 100.05.72.13.5702 OPERATING SUPPLIES $7,520 $5,055 $4,448 $6,544 $6,670 $4,995 $5,715 $6,280 100.05.72.13.5820 CONTRACTED SERVICES $2,330 $3,282 $3,964 $2,868 $4,526 $3,369 $3,369 $4,192 100.05.72.13.6002 CRIMINAL HISTORY CHECKS $80 $21 $357 $182 $479 $0 $479 $429 Total Recreation Athletics $36,677 $43,570 $43,137 $46,906 $44,043 $37,394 $48,510 $46,045 Page 1 CITY OF MUSKEGO RECREATION PROGRAMS PROPOSED 2014 BUDGET 2009 2010 2011 2012 2013 8/31 2013 2014 Prior Year Prior Year Prior Year Prior Year Adopted YTD Annual Department Account Number Account Title Actual Actual Actual Actual Budget Actual Projection Request SAFETY: 100.05.72.14.4318 REC REG FEES-SAFETY $10,506 $10,505 $11,703 $9,496 $12,170 $9,108 $10,608 $12,330 100.05.72.14.5101 SALARIES AND WAGES $1,646 $1,630 $1,525 $1,282 $1,598 $1,251 $1,598 $1,620 100.05.72.14.5110 INSTRUCTION RELATED $1,530 $1,300 $1,640 $3,244 $1,250 $510 $800 $1,410 100.05.72.14.5201 FICA $126 $125 $117 $98 $122 $96 $122 $124 100.05.72.14.5702 OPERATING SUPPLIES $169 $305 $181 $96 $400 $97 $200 $400 100.05.72.14.5730 PROGRAM MATERIALS $2,448 $2,063 $2,365 $3,198 $3,593 $1,445 $3,000 $3,593 100.05.72.14.5820 CONTRACTED SERVICES $1,838 $2,348 $2,596 $0 $2,550 $0 $2,550 $2,550 100.05.72.14.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $10 $0 $10 $10 Total Recreation Safety $2,749 $2,735 $3,279 $1,578 $2,647 $5,709 $2,328 $2,623 SHORT-TERM CHILD CARE: 100.05.72.16.4318 REC REG FEES-CHILD CARE $67,543 $132,862 $127,115 $142,939 $163,094 $127,049 $135,000 $165,974 100.05.72.16.4320 RECREATION FEES TAXABLE $4,639 $2,263 $2,924 $2,400 $3,930 $3,455 $3,930 $3,930 100.05.72.16.4324 REC BUS REVENUE-CHILD CARE $1,986 $1,051 $2,329 $3,226 $1,640 $4,695 $4,700 $1,640 100.05.72.16.5101 SALARIES AND WAGES $34,340 $63,769 $61,607 $63,797 $64,212 $57,916 $61,000 $66,712 100.05.72.16.5201 FICA $2,627 $4,878 $4,713 $4,881 $4,912 $4,431 $4,666 $5,104 100.05.72.16.5301 TRAINING $24 $0 $0 $120 $75 $53 $75 $75 100.05.72.16.5702 OPERATING SUPPLIES $4,626 $7,984 $8,407 $8,698 $11,200 $8,778 $9,000 $11,180 100.05.72.16.5820 CONTRACTED SERVICES $6,240 $4,959 $5,980 $7,928 $5,820 $4,898 $5,100 $5,820 100.05.72.16.6002 CRIMINAL HISTORY CHECKS $428 $574 $259 $0 $827 $0 $827 $827 Total Recreation Short-Term Child Care $25,883 $54,012 $51,402 $63,141 $81,618 $59,124 $62,962 $81,826 ATHLETIC LEAGUES: 100.05.72.17.4318 REC REG FEES-LEAGUES $0 $79 $0 $0 $0 $3,672 $3,672 $0 100.05.72.17.4320 REC FEES TAXABLE-LEAGUES $77,798 $78,641 $76,258 $89,464 $105,300 $51,775 $97,447 $108,535 100.05.72.17.5101 SALARIES AND WAGES $14,693 $14,352 $14,113 $17,190 $21,829 $11,733 $17,524 $22,491 100.05.72.17.5110 INSTRUCTION RELATED $900 $1,375 $475 $600 $1,200 $0 $0 $1,200 100.05.72.17.5201 FICA $1,124 $1,098 $1,080 $1,315 $1,670 $898 $1,340 $1,721 100.05.72.17.5302 MILEAGE $0 $0 $52 $0 $0 $0 $0 $0 100.05.72.17.5702 OPERATING SUPPLIES & EXPENSES $36,297 $48,987 $31,615 $42,622 $50,569 $15,722 $47,632 $51,211 100.05.72.17.5820 CONTRACTED SERVICES $1,676 $1,752 $1,008 $0 $1,364 $1,050 $1,364 $2,514 100.05.72.17.6002 CRIMINAL HISTORY CHECKS $441 $658 $448 $273 $950 $224 $750 $910 Total Recreation Athletic Leagues $22,668 $10,499 $27,467 $27,464 $27,718 $25,820 $32,509 $28,488 Page 2 CITY OF MUSKEGO RECREATION PROGRAMS PROPOSED 2014 BUDGET 2009 2010 2011 2012 2013 8/31 2013 2014 Prior Year Prior Year Prior Year Prior Year Adopted YTD Annual Department Account Number Account Title Actual Actual Actual Actual Budget Actual Projection Request VARIED INTEREST: 100.05.72.18.4318 REC REG FEES-VARIED INTEREST $10,890 $12,830 $12,669 $12,906 $24,111 $16,071 $20,140 $20,088 100.05.72.18.4320 REC FEES TAXABLE-VARIED INT $0 $0 $734 $1,225 $1,320 $164 $1,320 $1,320 100.05.72.18.4324 REC BUS REVENUE-VARIED INT $0 $0 $93 $0 $0 $271 $271 $0 100.05.72.18.5101 SALARIES AND WAGES $938 $1,560 $1,695 $1,853 $1,411 $1,376 $1,411 $1,183 100.05.72.18.5110 INSTRUCTION RELATED $6,415 $7,233 $7,811 $7,027 $15,517 $7,062 $11,500 $12,029 100.05.72.18.5201 FICA $72 $119 $136 $142 $221 $105 $221 $205 100.05.72.18.5702 OPERATING SUPPLIES $592 $508 $884 $1,017 $200 $1,408 $1,250 $25 100.05.72.18.5820 CONTRACTED SERVICES $495 $733 $2,689 $571 $1,430 $0 $0 $2,068 100.05.72.18.6002 CRIMINAL HISTORY CHECKS $0 $0 $14 $0 $10 $0 $0 $0 Total Recreation Varied Interest $2,379 $2,676 $267 $3,522 $6,643 $6,555 $7,349 $5,898 NEW PROGRAMS (Discontinued): 100.05.72.19.4318 RECREATION FEES-REGISTRATION $64,822 $0 $0 $0 $0 $0 $0 $0 100.05.72.19.5101 SALARIES AND WAGES $25,868 $0 $0 $0 $0 $0 $0 $0 100.05.72.19.5201 FICA $1,979 $0 $0 $0 $0 $0 $0 $0 100.05.72.19.5702 OPERATING SUPPLIES AND EXPEN $2,601 $0 $0 $0 $0 $0 $0 $0 100.05.72.19.5820 CONTRACTED SERVICES $200 $0 $0 $0 $0 $0 $0 $0 Total Recreation New Programs $34,174 $0 $0 $0 $0 $0 $0 $0 NET RECREATION PROGRAMS $126,773 $118,429 $128,589 $145,102 $167,023 $136,486 $156,462 $168,429 Note: Does not include administrative related costs. 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