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COMMITTEE OF THE WHOLE Packet - 9/23/2014 CITY OF MUSKEGO COMMITTEE OF THE WHOLE AGENDA September 23, 2014 5:40 PM City Hall, W182 S8200 Racine Avenue CALL TO ORDER PLEDGE OF ALLEGIANCE ROLL CALL STATEMENT OF PUBLIC NOTICE APPROVAL OF AGENDA APPROVAL OF MINUTES - September 18, 2014 NEW BUSINESS 1. Continue Review of 2015 Proposed Operating Budget COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW ADJOURNMENT Possible reconvening of the Committee of the Whole immediately following Common Council Meeting of the same date to continue work on agenda items 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, MUSKEGO CITY HALL, (262) 679-4100. COMMITTEE OF THE WHOLE (COW) – CITY OF MUSKEGO Unapproved MINUTES OF MEETING HELD SEPTEMBER 18, 2014 Mayor Chiaverotti called the meeting to order at 6:08 p.m. Present were Ald. Madden, Kubacki, Engelhardt, Di Pronio, Borgman, Hammel, and Wolfe. Also present: Director of Finance and Administration Mueller and Deputy Clerk Blenski. Those present recited the Pledge of Allegiance. The Deputy stated that the meeting was noticed in accordance with the open meeting law. APPROVAL OF MINUTES Ald. Engelhardt moved to approve the August 21, August 26 and September 9, 2014 minutes. Ald. Kubacki seconded; motion carried. NEW BUSINESS Capital Fund Budgets – Expenditures and Borrowing (Continued Discussion) Mayor Chiaverotti stated there were a few Capital items to finalize. She noted that the Committee allocated $15,000 for the Police Department HVAC. The Chief received a quote for less, but she recommends that the $15,000 remain in the budget. DPW -Skidster The City Engineer is requesting that the Committee budget $70,000 for a skidster. He has not had an opportunity to research if the equipment is needed and the cost. Prior to purchasing, he will come back to the Committee even if it is under the $50,000 threshold. The equipment would be used to clear the sections of sidewalks on Janesville and Pioneer that are City-owned as well as the recreational trails. Consensus: 7 in favor The Committee also unanimously was in favor of adopting an ordinance that required property owners to clear the sidewalks that abut their properties. Facilities Study The Mayor stated that a new Police Department building has been in the 5 -year capital plan. It is scheduled to be done in 2017. The Committee unanimously agreed to maintain the campus arrangement for the Police Department and City Hall facilities. The discussion about facilities will be discussed in the future after the budget process. 2015 Operating Funds Budget Work The Mayor presented her comments regarding the 2015 proposed operating budget: “Based on the agreed upon Common Council budget goals, the Department Heads and I were able to prepare a balanced 2015 budget staying within the mandated net new growth levy increase. The tax rate is proposed with a slight reduction from the 2014 budget. After the advice and consent of the Council, measures to aid in a balanced budget include contracting the Assessor service along with the consolidation of the parks maintenance with the Department of Public Works. Also aiding the balanced Committee of the Whole Page 2 September 18, 2014 budget is the reduction in WRS contributions and minimal increase to the City’s health care premium. The health care premium increase is credited to the National Health Care Act Fees. Employees continue contributing to health care benefits. Recognizing and respecting the expertise of incumbent employees is a budget goal. In addition to step increases for new hires and progression within the merit pay program for managerial and specialist staff, this budget reflects a wage increase up to 3% for non - represented employees. Due to compression issues and market comparisons, the budget also reflects a 1% cost of living increase for represented police personnel. Employee pay increases averaged 1% per year from 2011 – 2014 while contributing more to WRS and health care benefits and it is time to recognize their efforts. This is the second consecutive year of utilizing the merit pay program in lieu of automatic cost of living increases. The State requirement to hold the City of Muskego tax levy increase to net new growth is 1.1% for the 2015 budget. A portion, .95%, of new growth is being utilized. Through utilizing contracted services and shifting of parks maintenance responsibilities, we are able to absorb the Council authorized budgeted additions of park maintenance for Park Arthur, recreation trail maintenance and a new position in the Public Works Department allowing for servicing police vehicle maintenance in-house for additional long-term savings. This budget stays within the state imposed levy limit without reducing service s that are important to the citizens. Additionally, this is the second consecutive budget proposal that does not use prior years’ surplus. Per agreed upon budget goals, Council should consider reserving prior years’ surplus for future facilities needs or capital investments.” Goals Budget Goals for 2015:  Apply Net New Growth as Allowed per State Levy Limit to Maintain and Enhance Services for a Growing Community  Maintain High Bond Rating  Limit One-Time Funding Sources  Avoid Depletion of Special Revenue Funds and Utilize for the Purpose Created  Support Economic Drivers to Ensure Long-term Viability, Including TID Creations and Incentives  Strengthen Efficiencies  Recognize and Respect the Expertise of Incumbent Employees  Abide by General Operation Fund Balance Policy  Support Budget Category Goals Significant Changes from the 2014 to the 2015 Revenues The proposed 2015 general fund revenue budget is $212,605 or 1.48% compared to the 2014 level of $14,389,739. The primary reasons for the change are the projected increase in building permits and license issuance, additional revenue generated from Committee of the Whole Page 3 September 18, 2014 court fines and forfeitures and application of net new growth as allowed per the State levy limit to maintain and enhance services for a growing community. Expenditures The proposed 2015 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a 1.48% increase over 2014. Again, the increase in budget categories reflects additional costs resulting from maintenance of the newly crea ted Park Arthur, trail/sidewalk maintenance, the newly created position in DPW allowing for in-house police vehicle maintenance as a cost saving measure and public safety expenses to maintain a high ranking of one of the safest cities in Wisconsin per “Safewise.” Additional inflationary costs include utilities and a slight increase in health care premiums. Contributing to expenditure reductions is the decrease in City contributions to the WRS program, contracting the assessment services, transitioning the parks maintenance and planning to the Department of Public Works and Community Development Department and merging two clerical positions in the Finance and Administration Department . 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. As recommended by the Department of Transportation, a conservative amount is reflected in the budget, which reduced revenues by $68,600. Mayor Chiaverotti reiterated that the proposed tax rate of $4.90 reflected a slight decrease from last year. Discussion regarding the budget will continue at the September 23 meeting. ADJOURNMENT Ald. Kubacki moved to adjourn at 7:02 p.m. Seconded by Ald. Hammel; motion carried. Minutes taken and transcribed by Jill Blenski, CMC Deputy Clerk W Thu W182 S8200 Pr ursday, Se Racine Ave Waukesha (262 resented eptember enue, Musk County, Wi 2) 679-4100 18Th, 2014 kego, WI 53 isconsin 0 4 3150-0749 1 TABLE OF CONTENTS PROPOSED 2015 BUDGET DOCUMENT Section 1 Mayor’s 2015 Proposed Budget Summary Comments (Including Resulting Estimated City Tax Rate and Information Concerning Significant Changes from 2014 Budget) Section 2 Draft Notice of Public Hearing for the City of Muskego’s Proposed 2015 Budget (proposed for Monday, October 20, 2014) Section 3 Proposed 2015 General Fund Revenue Budget (General Operations) a. General Fund Revenues – Total Change by Category from Adopted 2014 Budget to 2015 Proposed Budget b. General Fund Revenues – Change in Dollars by Category From Adopted 2014 Budget to Proposed 2015 Budget Section 4 Proposed 2015 General Fund Expenditure Budget a. General Fund Expenditures – Total Change by Category from Adopted 2014 Budget to 2015 Proposed Budget b. General Fund Expenditures – Change in Dollars by Category from Adopted 2014 Budget to 2015 Proposed Budget Section 5 Staffing Information a. Full Time Equivalent Position Summary by Department of the City of Muskego – Approved 2014 Budget Compared to Proposed 2015 Budget b. Graphic Presentation of General Fund Personnel Related Costs Compared to the Adopted 2014 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 2015 – 2024 Total Principal & Interest by Year Section 7 Proposed 2015 Special Revenue Fund Budgets Section 8 Proposed 2015 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 SECTION 1 MAYOR’S SUMMARY COMMENTS 1 MAYOR’S 2015 PROPOSED BUDGET SUMMARY COMMENTS Based on the agreed upon Common Council budget goals the department heads and I were able to prepare a balanced 2015 budget staying within the mandated net new growth levy increase. The tax rate is proposed with a slight reduction from the 2014 budget. After the advice and consent of the Council, measures to aid in a balanced budget include contracting the Assessor service along with the consolidation of the parks maintenance within the Department of Public Works. Also aiding the balanced budget is the reduction in WRS contributions and minimal increase to the city’s health care premium. The health care premium increase is credited to the National Health Care Act Fees. Employees continue contributing to health care benefits. Recognizing and respecting the expertise of incumbent employees is a budget goal. In addition to step increases for new hires and progression within the merit pay program for managerial and specialist staff, this budget reflects a wage increase up to 3% for non-represented employees. Due to compression issues and market comparisons, the budget also reflects a 1% cost of living increase for represented police personnel. Employee pay increases averaged 1% per year from 2011-2014 while contributing more to WRS and health care benefits and it is time to recognize their efforts. This is the second consecutive year of utilizing the merit pay program in lieu of automatic cost of living increases. The State requirement to hold the City of Muskego tax levy increase to net new growth is 1.1% for the 2015 budget. A portion, .95%, of new growth is being utilized. Through utilizing contracted services and shifting of parks maintenance responsibilities, we are able to absorb the Council authorized budgeted additions of park maintenance for Park Arthur, recreation trail maintenance and a new position in the Public Works Department allowing for servicing police vehicle maintenance in-house for additional long-term savings. This budget stays within the state imposed levy limit without reducing services that are important to the citizens. Additionally, this is the second consecutive budget proposal that does not use prior years’ surplus. Per agreed upon budget goals Council could consider reserving prior year’s surplus for future facilities needs or capital investments. 2 Goals: Budget goals for the 2015  Apply Net New Growth as Allowed per State Levy Limit to Maintain and Enhance Services for a Growing Community  Maintain High Bond Rating  Limit One-Time Funding Sources  Avoid Depletion of Special Revenue Funds & Utilize for the Purpose Created  Support Economic Drivers to Ensure Long-term Viability, Including TID Creations and Incentives  Strengthen Efficiencies  Recognize and Respect the Expertise of Incumbent employees  Abide by General Operation Fund Balance Policy  Support Budget Category Goals Significant Changes from the 2014 to the 2015: Revenues The proposed 2015 general fund revenue budget has an increase of $212,605 or 1.48% compared to the 2014 level of $14,389,739. The primary reasons for the change are the projected increase in building permits and license issuance, additional revenue generated from court fines and forfeitures and application of net new growth as allowed per the State levy limit to maintain and enhance service for a growing community. Expenditures The proposed 2015 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a 1.48% increase over 2014. Again, the increase in budget categories reflects additional costs resulting from maintenance of the newly created Park Arthur, trail/sidewalk maintenance, the newly created position in DPW allowing for in-house police vehicle maintenance as a cost saving measure and public safety expenses to maintain a high ranking of one of the safest cities in Wisconsin per ‘Safewise’. Additional inflationary costs include utilities and a slight increase in health care premiums. 3 Contributing to expenditure reductions is the decrease in City contributions to the WRS program, contracting the assessment services, transitioning the parks maintenance and planning to the Department of Public Works and Community Development Departments and merging two clerical positions in the Finance and Administration Department. 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. As recommended by the Department of Transportation, a conservative amount is reflected in the budget which reduced revenues by $68,600. Budget Process: The Committee of the Whole will receive the 2015 Proposed Budget for initial review on Thursday, September 18th. Additional budget meetings will follow to further discuss, review and finalize the budget. If there are specific questions regarding any line item, I encourage Council members to contact the respective Department Head in advance to discuss the item(s), which should aid in identifying the precise information desired. Mayor Kathy Chiaverotti SECTION 2 DRAFT PUBLIC HEARING NOTICE CITY OF MUSKEGO -- OFFICIAL NOTICE from 8:00 AM to 4:30 PM. Sharon Mueller, Finance and Administration Director SUMMARY OF REVENUE AND EXPENSE GENERAL AND DEBT BUDGET ESTIMATED BUDGET % CHANGE SERVICE FUNDS 2014 12/31/14 2015 (DECREASE) TAXES 12,184,743 12,183,498 12,276,243 * INTERGOVERNMENTAL 1,685,622 1,689,587 1,623,814 LICENSES AND PERMITS 633,870 747,242 744,495 FINES, FORFEITURES AND PENALTIES 187,000 207,884 209,000 PUBLIC CHARGES FOR SERVICES 707,495 666,190 707,822 INTERGOVERNMENTAL CHARGES FOR SERV 141,500 142,106 146,500 MISCELLANEOUS 168,394 167,795 178,825 INTERDEPARTMENTAL CHARGES FOR SERV 214,660 83,780 224,070 TOTAL REVENUES 15,923,284$ 15,888,082$ 16,110,769$ 1.18% GENERAL GOVERNMENT 2,298,855$ 2,253,135$ 2,261,199$ PUBLIC SAFETY 6,139,602 5,964,437 6,339,413 HEALTH AND SANITATION 3,650 3,606 3,650 PUBLIC WORKS 2,087,619 2,155,038 2,602,836 EDUCATION & RECREATION 2,446,315 2,327,683 2,002,370 CONSERVATION AND DEVELOPMENT 345,716 328,315 353,414 CAPITAL OUTLAY 970,233 956,483 946,463 UNCLASSIFIED 79,749 - 75,000 DEBT SERVICE 3,051,554 3,030,566 3,130,120 TOTAL EXPENDITURES 17,423,293$ 17,019,263$ 17,714,464$ 1.67% TRANSFERS FROM OTHER FUNDS/ADVANCES 1,500,009 1,759,061 1,603,695 TRANSFERS TO OTHER FUNDS - - - TOTAL OTHER FINANCING SOURCES/USES 1,500,009 1,759,061 1,603,695 * Taxes Revenue includes $12,191,244 property tax levy which is 0.785% higher than 2014. ACTUAL ESTIMATED ESTIMATED 12/31/13 12/31/14 12/31/15 FUND BALANCES GENERAL FUND 6,266,661$ 6,616,626$ 6,616,626$ DEBT SERVICE TAX LEVY FUND 2,534,172 2,812,087 2,950,375 TOTAL FUND BALANCE 8,800,833$ 9,428,713$ 9,567,001$ On October 20, 2014, the Common Council of the City of Muskego will meet in the Muskego Room of City Hall at 6:00 PM for the purpose of hearing any citizen on the proposed City Budget for 2015. 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 SECTION 3 PROPOSED 2015 REVENUE BUDGET CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval TAXES: 100.09.80.00.4001 GENERAL PROPERTY TAXES $9,571,426 $9,796,572 $9,796,572 $9,867,107 $9,956,898 $9,956,898 $9,956,898 $9,956,898 $10,086,899 $10,051,898 $95,000 0.95% $0 100.09.80.00.4002 OVERRUN $3 ($1) $13 $14 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.09.80.00.4005 PAYMENT IN LIEU OF TAXES $33,516 $33,668 $33,516 $33,440 $33,500 $33,500 $37,316 $37,316 $35,000 $35,000 $1,500 4.48% $0 100.09.80.00.4006 PYMT IN LIEU OF TAXES-CONSERV $11,771 $12,368 $12,525 $12,588 $12,500 $12,500 $13,108 $13,108 $12,500 $12,500 $0 0.00% $0 100.09.80.00.4007 INTEREST-DELQ PERS PROPERTY $957 $3,901 $2,328 $5,615 $2,500 $2,500 $2,356 $2,356 $2,500 $2,500 $0 0.00% $0 100.09.80.00.4008 TAXES/INTEREST & PENALTY $39,837 $39,927 $44,206 $25,507 $40,000 $40,000 $34,475 $34,475 $35,000 $35,000 ($5,000)-12.50%$0 TAXES Total $9,657,510 $9,886,435 $9,889,159 $9,944,271 $10,045,398 $10,045,398 $10,044,154 $10,044,153 $10,171,899 $10,136,898 $91,500 0.91%$0 INTERGOVERNMENTAL: 100.02.20.01.4127 PUBLIC SAFETY $0 $4,237 $22,858 $2,671 $20,000 $20,000 $3,667 $5,000 $15,000 $15,000 ($5,000) 0.00% $0 100.02.20.01.4128 WATER PATROL $0 $0 $4,176 $5,055 $4,080 $4,080 $0 $4,000 $4,500 $4,500 $420 100.00% $0 100.02.20.01.4702 MISCELLANEOUS REIMBURSEMENT $0 $0 $0 $0 $0 $0 $5,599 $7,500 $8,000 $8,000 $8,000 100.00% $0 100.02.21.00.4124 FIRE INSURANCE TAX $76,497 $79,003 $83,304 $82,992 $82,000 $82,000 $93,945 $93,945 $84,000 $84,000 $2,000 2.44% $0 100.04.51.01.4132 TRANSPORTATION-HWAY ALLOTMEN $848,554 $939,787 $845,808 $985,799 $1,018,568 $1,018,568 $763,761 $1,018,568 $950,000 $950,000 ($68,568) -6.73% $0 100.04.51.01.4133 GENERAL GOVERNMENT $0 $3,784 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.05.71.00.4150 WCFLS FUNDING $0 $0 $0 $114,425 $106,457 $106,457 $53,229 $106,457 $108,994 $108,994 $2,537 0.00% $0 100.09.80.00.4121 STATE SHARED REVENUES $498,566 $503,181 $428,128 $427,535 $437,517 $437,517 $65,628 $437,517 $436,320 $436,320 ($1,197) -0.27% $0 100.09.80.00.4122 ST AID EXMPT COMPUTER REPLAC $11,358 $11,962 $9,965 $13,881 $12,000 $12,000 $11,600 $11,600 $12,000 $12,000 $0 0.00% $0 100.09.80.00.4123 PER CAPITA TAXES-PUBLIC SAFETY $5,900 $6,500 $10,000 $11,500 $5,000 $5,000 $0 $5,000 $5,000 $5,000 $0 0.00%$0 INTERGOVERNMENTAL REVENUE Total $1,440,874 $1,548,454 $1,404,238 $1,643,859 $1,685,622 $1,685,622 $997,428 $1,689,587 $1,623,814 $1,623,814 ($61,808)-3.67%$0 LICENSES AND PERMITS: 100.01.02.00.4241 LIQUOR AND FERMENTED BEVERAG $22,352 $23,012 $21,690 $22,046 $21,500 $21,500 $21,942 $21,952 $22,000 $22,000 $500 2.33% $0 100.01.02.00.4242 PUBLIC AND SPECIAL GATHERING $130 $170 $250 $210 $150 $150 $180 $200 $200 $200 $50 33.33% $0 100.01.02.00.4243 PUBLICATIONS $490 $500 $450 $480 $450 $450 $480 $480 $450 $450 $0 0.00% $0 100.01.02.00.4244 TAVERN OPERATORS $16,334 $14,212 $12,288 $13,540 $12,000 $12,000 $8,728 $12,500 $12,000 $12,000 $0 0.00% $0 100.01.02.00.4245 CIGARETTES $2,000 $1,700 $1,900 $1,600 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $0 0.00% $0 100.01.02.00.4247 AMUSEMENT DEVICES $2,660 $2,380 $2,220 $2,200 $2,000 $2,000 $2,200 $2,200 $2,200 $2,200 $200 10.00% $0 100.01.02.00.4248 ARCHERY $20 $30 $30 $20 $20 $20 $20 $20 $20 $20 $0 0.00% $0 100.01.02.00.4250 JUNK LICENSES $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $0 0.00% $0 100.01.02.00.4251 DANCE HALL $575 $575 $500 $525 $500 $500 $455 $500 $500 $500 $0 0.00% $0 100.01.02.00.4254 EVENTS-REGULATION & COMPLIANCE $2,676 $2,988 $3,365 $2,496 $2,800 $2,800 $3,640 $3,640 $3,000 $3,000 $200 7.14% $0 100.01.02.00.4262 LANDFILL AND REFUSE HAULING $8,520 $8,660 $8,560 $8,040 $8,500 $8,500 $7,880 $8,000 $8,000 $8,000 ($500) -5.88% $0 100.01.02.00.4263 WATERWAY MARKERS $0 $0 $0 $50 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.01.02.00.4265 FIRE WORKS $2,275 $810 $900 $705 $500 $500 $1,275 $1,275 $900 $900 $400 80.00% $0 100.01.02.00.4266 ALARM SYSTEMS PERMITS $800 $900 $1,050 $1,100 $800 $800 $800 $800 $800 $800 $0 0.00% $0 100.01.02.00.4279 EXPLOSIVE STORAGE LICENSE $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $0 0.00% $0 100.01.02.00.4304 STATEMENT OF PROPERTY STATUS $3,360 $2,940 $4,000 $3,580 $3,800 $3,800 $6,050 $3,800 $3,800 $3,800 $0 0.00% $0 100.01.02.00.4307 DOG LICENSE FEES $7,053 $10,107 $3,472 $8,773 $6,000 $6,000 $5,711 $6,000 $6,000 $6,000 $0 0.00% $0 100.01.02.00.4308 DOG FANCIER FEE $585 $748 $585 $325 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.06.00.4544 CABLE TV FRANCHISE FEES $186,813 $192,351 $197,617 $195,753 $200,000 $200,000 $90,551 $181,100 $180,000 $180,000 ($20,000) -10.00% $0 100.02.20.01.4252 BICYCLE $34 $136 $6 $4 $25 $25 $0 $0 $0 $0 ($25) -100.00% $0 100.02.20.01.4305 DOG APPREHENSION $506 $694 $1,163 $942 $700 $700 $630 $800 $750 $750 $50 7.14% $0 100.02.25.00.4249 ELECTRICAL LICENSE $9,900 $8,580 $8,340 $1,018 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4250 BUILDING INSPECTION PERMITS $0 $0 $0 $0 $363,000 $363,000 $380,517 $500,000 $500,000 $500,000 $137,000 0.00% $0 100.02.25.00.4255 BUILDING $288,684 $189,249 $228,660 $256,208 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4256 ELECTRICAL $83,359 $50,632 $62,160 $61,068 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4257 PLUMBING $68,279 $48,167 $57,624 $57,994 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4259 FIRE DEPT. PLAN REVIEW $2,087 $2,188 $6,500 $6,420 $4,500 $4,500 $0 $0 $0 $0 ($4,500) -100.00% $0 100.02.25.00.4267 POINT OF SALE BLDG PERMIT $0 $20 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.02.25.00.4273 EROSION CONTROL FEE $13,340 $7,235 $9,938 $12,650 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 September 17, 2014 Page 1 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 17, 2014 LICENSES AND PERMITS (Continued): 100.02.25.00.4277 DITCH/STREET INSP. FEE $450 $600 $350 $660 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4280 BUSINESS REGISTRATION-BLDG $4,400 $3,315 $2,682 $3,770 $0 $0 $20 $20 $0 $0 $0 #DIV/0! $0 100.02.25.00.4329 BUILDING INSPECTION TAXABLE $1,371 $1,040 $1,254 $1,281 $1,500 $1,500 $836 $1,250 $1,250 $1,250 ($250) -16.67% $0 100.02.25.00.4359 BUILDING SEALS $2,350 $2,000 $2,800 $2,550 $2,500 $2,500 $0 $0 $0 $0 ($2,500) -100.00% $0 100.05.72.02.4271 BEER PERMIT FEES (PARKS) $160 $70 $130 $70 $50 $50 $130 $130 $50 $50 $0 0.00% $0 100.06.18.01.4260 EXTRACTIVE $1,813 $650 $1,043 $830 $900 $900 $810 $900 $900 $900 $0 0.00%$0 LICENSES AND PERMITS Total $733,551 $576,833 $641,701 $667,083 $633,870 $633,870 $534,529 $747,242 $744,495 $744,495 $110,625 17.45%$0 FINES, FORFEITS AND PENALTIES: 100.01.08.00.4269 COURT FINES AND FORFEITURES $147,088 $150,467 $151,465 $185,884 $165,000 $165,000 $137,197 $185,884 $187,000 $187,000 $22,000 13.33% $0 100.01.08.00.4272 WARRANT FEES $33,758 $22,789 $22,245 $18,576 $22,000 $22,000 $20,076 $22,000 $22,000 $22,000 $0 0.00%$0 FINES, FORFEITS AND PENALTIES Total $180,846 $173,256 $173,709 $204,460 $187,000 $187,000 $157,273 $207,884 $209,000 $209,000 $22,000 11.76%$0 PUBLIC CHARGES FOR SERVICES: 100.01.06.00.4310 COPY FEES $322 $515 $193 $19 $150 $150 $315 $350 $200 $200 $50 33.33% $0 100.01.06.00.4311 VENDING MACHINE REVENUE $0 $0 $116 $1,457 $1,200 $1,200 $858 $1,200 $1,200 $1,200 $0 0.00% $0 100.01.06.00.4532 RENTAL OF CITY OWNED LAND $20 $20 $20 $20 $20 $20 $0 $20 $20 $20 $0 0.00% $0 100.01.06.00.4536 NSF FEES $1,114 $757 $516 $480 $500 $500 $240 $500 $500 $500 $0 0.00% $0 100.01.06.00.4541 JURY DUTY/WITNESS FEES $65 $0 $32 $21 $50 $50 $0 $25 $25 $25 ($25) -50.00% $0 100.01.06.00.4542 MISCELLANEOUS REIMBURSEMENT $31,354 $39,077 $60,619 $20,806 $25,000 $25,000 $21,878 $25,000 $20,000 $20,000 ($5,000) -20.00% $0 100.01.06.00.4548 REIMB LANDFL NEGOTIATNG $90 $76 $59 $75 $80 $80 $42 $70 $70 $70 ($10) -12.50% $0 100.02.20.01.4333 MISCELLANEOUS CHGS - POLICE $2,248 $3,676 $5,946 $3,530 $3,500 $3,500 $2,829 $3,500 $3,500 $3,500 $0 0.00% $0 100.02.20.01.4334 RANGE USE REIMBURSEMENT $1,800 $563 $1,800 $204 $550 $550 $0 $0 $0 $0 ($550) -100.00% $0 100.02.20.01.4542 WITNESS FEES/COURT COSTS-MISC $987 $230 $446 $4,087 $400 $400 $159 $275 $400 $400 $0 0.00% $0 100.04.19.00.4348 ENGINEERING REVIEW FEES $20,287 $18,188 $13,344 $19,106 $10,000 $10,000 $16,498 $18,000 $15,000 $15,000 $5,000 50.00% $0 100.04.19.00.4349 CONSTRUCTION REVIEW FEES $0 $100 $100 $300 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.04.51.01.4278 STREET EXCAVATION FEE HWY $750 $360 $0 $1,800 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.04.51.01.4312 SALE OF CULVERT MATERIAL $33,331 $37,773 $26,361 $28,004 $25,000 $25,000 $30,049 $32,000 $28,000 $28,000 $3,000 12.00% $0 100.04.51.01.4332 MISC HWY DEPT REVENUE $12,806 $5,466 $2,942 $5,287 $5,000 $5,000 $1,265 $2,500 $3,000 $3,000 ($2,000) -40.00% $0 100.04.51.01.4533 OIL RECYCLING/SALE SCRAP MTL $0 $2,492 $1,836 $0 $500 $500 $3,535 $3,535 $2,000 $2,000 $1,500 300.00% $0 100.04.51.10.4308 WEED CUTTING $567 $2,014 $521 $446 $300 $300 $782 $782 $500 $500 $200 66.67% $0 100.05.71.00.4274 LIBRARY LOST AND DAMAGED $29 $1,719 $1,657 $1,201 $1,000 $1,000 $873 $1,000 $1,200 $1,200 $200 0.00% $0 100.05.71.00.4313 LIBRARY FINES $20,856 $20,608 $20,065 $18,071 $18,000 $18,000 $13,283 $18,000 $18,000 $18,000 $0 0.00% $0 100.05.71.00.4314 LIBRARY TAXABLE REVENUE $7,365 $6,652 $6,431 $7,063 $7,000 $7,000 $6,119 $7,000 $7,500 $7,500 $500 7.14% $0 100.05.71.00.4542 LIBRARY PHONE USE $51 $35 $7 $3 $0 $0 $7 $7 $0 $0 $0 #DIV/0! $0 100.05.71.00.4544 ROOM RENTAL $75 $125 $525 $125 $200 $200 $650 $650 $500 $500 $300 150.00% $0 100.05.72.02.4315 PARK FEES(Taxable) $34,617 $37,055 $40,477 $37,678 $41,000 $41,000 $34,934 $41,000 $41,000 $41,000 $0 0.00% $0 100.05.72.02.4316 PARKS TAXABLE REVENUE $6,851 $5,026 $6,894 $6,302 $7,300 $7,300 $8,513 $8,617 $7,300 $7,300 $0 0.00% $0 100.05.72.02.4317 PARK RENTAL TAXABLE $3,841 $6,029 $4,535 $4,550 $4,000 $4,000 $1,972 $4,000 $4,000 $4,000 $0 0.00% $0 100.05.72.02.4537 PARKS DEPT MISC. REVENUE $299 $1,618 $2,904 $3,733 $350 $350 $322 $350 $350 $350 $0 0.00% $0 100.05.72.03.4317 PARK HISTORICAL RENTAL TAXABLE $1,450 $1,375 $1,400 $2,671 $1,400 $1,400 $575 $1,400 $1,400 $1,400 $0 0.00% $0 100.05.72.10.4320 RECREATION FEES TAXABLE $98 $33 $62 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.05.72.10.4321 MISC REVENUE RECREATION $7,259 $3,225 $2,129 $6,932 $6,100 $6,100 $2,400 $6,100 $6,100 $6,100 $0 0.00% $0 100.05.72.10.4325 TICKET SALES RECREATION $0 $0 $0 $0 $0 $0 $0 $0 $19,000 $19,000 $19,000 0.00% $0 100.05.72.11.4318 REC REG FEES-AQUATICS $4,719 $3,870 $3,261 $2,812 $3,150 $3,150 $2,031 $3,150 $2,700 $2,700 ($450) -14.29% $0 100.05.72.11.4322 REC RENTAL TAXABLE-AQUATICS $0 $0 $0 $0 $0 $0 $166 $0 $0 $0 $0 0.00% $0 100.05.72.12.4318 REC REG FEES-ARTS & CRAFTS $4,049 $3,162 $4,281 $6,422 $6,516 $6,516 $5,176 $6,516 $7,020 $7,020 $504 7.73% $0 100.05.72.13.4318 REC REG FEES-ATHLETICS $155,121 $152,403 $156,734 $166,127 $184,792 $184,792 $132,213 $162,000 $176,794 $176,794 ($7,998)-4.33% $0 100.05.72.13.4320 REC FEES TAXABLE-ATHLETICS $262 $559 $190 $101 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.05.72.13.4323 REC MATERIALS-ATHLETICS $3,785 $3,788 $6,266 $4,057 $2,620 $2,620 $3,322 $3,100 $2,716 $2,716 $96 3.66% $0 100.05.72.14.4318 REC REG FEES-SAFETY $10,505 $11,703 $9,496 $11,021 $12,330 $12,330 $8,100 $9,400 $10,710 $10,710 ($1,620) -13.14% $0 100.05.72.16.4318 REC REG FEES-CHILD CARE $132,862 $127,115 $142,939 $133,605 $165,974 $165,974 $121,661 $140,000 $161,377 $161,377 ($4,597) -2.77% $0 Page 2 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 17, 2014 PUBLIC CHARGES FOR SERVICES (Continued): 100.05.72.16.4320 RECREATION FEES TAXABLE $2,263 $2,924 $2,400 $3,624 $3,930 $3,930 $3,554 $3,930 $3,930 $3,930 $0 0.00% $0 100.05.72.16.4324 REC BUS REVENUE-CHILD CARE $1,051 $2,329 $3,226 $4,948 $1,640 $1,640 $2,538 $2,700 $1,640 $1,640 $0 0.00% $0 100.05.72.17.4318 REC REG FEES-LEAGUES $79 $0 $0 $3,672 $0 $0 ($118) $0 $0 $0 $0 0.00% $0 100.05.72.17.4320 REC FEES TAXABLE-LEAGUES $78,641 $76,258 $89,464 $90,233 $108,535 $108,535 $44,349 $107,250 $103,900 $103,900 ($4,635) -4.27% $0 100.05.72.18.4318 REC REG FEES-VARIED INTEREST $12,830 $12,669 $12,906 $24,092 $20,088 $20,088 $16,611 $17,400 $19,950 $19,950 ($138) -0.69%$0 100.05.72.18.4320 REC FEES TAXABLE-VARIED INT $0 $734 $1,225 $830 $1,320 $1,320 $86 $863 $1,320 $1,320 $0 0.00% $0 100.05.72.18.4324 REC BUS REVENUE-VARIED INT $0 $93 $0 $271 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.05.72.19.4318 RECREATION FEES-REGISTRATION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.06.18.01.4327 BOARD OF APPEALS-FEES $1,195 $200 $400 $400 $1,000 $1,000 $0 $0 $0 $0 ($1,000) -100.00% $0 100.06.18.01.4328 ZONING FEES $15,825 $11,695 $14,101 $14,370 $8,000 $8,000 $0 $0 $0 $0 ($8,000) -100.00% $0 100.06.18.01.4330 PLATTING FEES $4,534 $2,458 $1,798 $666 $4,000 $4,000 $14,046 $16,000 $15,000 $15,000 $11,000 275.00% $0 100.06.18.01.4335 REVIEW FEES PLAN COMMISSION $6,150 $5,100 $5,010 $4,250 $6,000 $6,000 $0 $0 $0 $0 ($6,000) -100.00% $0 100.06.18.01.4336 SPECIAL REVIEW ADMIN FEE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.06.18.01.4341 MISC REVENUE/COPIES/REPORTS $0 $0 $1,533 $1,406 $1,000 $1,000 $1 $0 $0 $0 ($1,000) -100.00% $0 100.06.18.01.4344 DEVELOPMENT CHARGES $6,328 $7,963 $6,563 $12,755 $12,000 $12,000 $8,608 $12,000 $12,000 $12,000 $0 0.00% $0 100.06.18.01.4345 STANDARD PRODUCTS-GIS $9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.06.18.01.4346 LAND RECORD FEE $8,260 $6,210 $6,980 $7,950 $6,000 $6,000 $5,370 $6,000 $8,000 $8,000 $2,000 33.33% $0 100.06.18.01.4354 GIS LAND RECORD CAP CHARGE $0 $0 $2,600 $0 $0 $0 $80 $0 $0 $0 $0 0.00%$0 PUBLIC CHARGES FOR SERVICES Total $637,000 $626,039 $673,308 $667,585 $707,495 $707,495 $515,813 $666,190 $707,822 $707,822 $327 0.05%$0 INTERGOVERNMENTAL CHARGES FOR SERVICES: 100.01.06.00.4601 LITTLE MUSKEGO LAKE DISTRICT $1,032 $1,025 $1,998 $1,087 $1,500 $1,500 $0 $1,500 $1,500 $1,500 $0 0.00% $0 100.02.20.01.4602 REIMBURSE POLICE LIASON OFFI $131,835 $132,706 $130,770 $135,873 $140,000 $140,000 $70,303 $140,606 $145,000 $145,000 $5,000 3.57%$0 INTERGOVERNMENTAL CHARGES FOR SERVICES Total $132,866 $133,732 $132,768 $136,960 $141,500 $141,500 $70,303 $142,106 $146,500 $146,500 $5,000 3.53%$0 MISCELLANEOUS: 100.01.06.00.4531 INTEREST ON INVESTMENTS $140,550 $63,192 $163,360 $158,083 $130,000 $130,000 $122,034 $130,000 $139,500 $139,500 $9,500 7.31% $0 100.01.06.00.4547 FUEL REFUND $7,776 $7,777 $6,188 $6,223 $7,000 $7,000 $0 $7,000 $7,000 $7,000 $0 0.00% $0 100.02.20.01.4525 RENTAL/CELLULAR TOWER $23,196 $24,356 $25,574 $26,852 $28,194 $28,194 $28,195 $28,195 $29,600 $29,600 $1,406 4.99%$0 MISCELLANEOUS REVENUE Total $171,522 $95,325 $195,122 $191,159 $165,194 $165,194 $150,229 $165,195 $176,100 $176,100 $10,906 6.60%$0 OTHER FINANCING SOURCES: 100.01.06.00.4556 SALE OF EQUIPMENT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.02.20.01.4551 PROCEEDS FROM SALE F/A-PD $9,775 $8,782 $17,469 $0 $10,000 $10,000 $10,526 $10,526 $10,000 $10,000 $0 0.00% $0 100.04.51.01.4551 PROCEEDS FROM SALE F/A-DPW $19,667 $17,211 $14,244 $35,659 $14,000 $14,000 $0 $10,000 $14,000 $14,000 $0 0.00% $0 100.05.71.00.4551 SALE OF F/A - COMPUTERS $380 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.06.18.01.4551 PROCEEDS FROM SALE F/A-PLAN $201 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.09.80.00.4004 WATER UTILITY TAX EQUIVALENT $544,276 $555,652 $577,659 $591,036 $585,000 $585,000 $0 $590,000 $592,000 $592,000 $7,000 1.20% $0 100.20.80.00.8001 PRIOR YEARS SURPLUS FUNDING $0 $0 $0 $0 $0 $0 $0 $0 $300,171 $0 $0 #DIV/0! $0 100.20.80.00.8210 TRF FROM LANDFILL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.20.80.00.8261 TRF FROM GIS $0 $0 $0 $0 $0 $0 $0 $0 $10,920 $10,920 $10,920 #DIV/0! $0 100.20.80.00.8263 TRF TO GF - REC TICKETS $0 $0 $0 $0 $0 $0 $0 $0 $6,725 $6,725 $6,725 0.00%$0 OTHER FINANCING SOURCES Total $574,299 $581,645 $609,373 $626,695 $609,000 $609,000 $10,526 $610,526 $933,817 $633,645 $24,645 4.05%$0 INTERDEPARTMENTAL: 100.01.06.00.4701 REIMB FOR INS & MISC EXP FRM $350 $350 $350 $3,850 $350 $350 $0 $350 $350 $350 $0 0.00% $0 100.01.06.00.4702 REIMBURSEMENT-WATER $15,300 $15,100 $15,460 $14,200 $60,000 $60,000 $7,500 $15,000 $61,720 $61,720 $1,720 2.87% $0 100.01.06.00.4703 REIMBURSE FRM SEWER/OPERATIO $55,323 $59,399 $61,884 $65,546 $110,560 $110,560 $34,215 $68,430 $115,750 $115,750 $5,190 4.69% $0 100.01.06.00.4704 REIMBURSE FROM REF/RECY $0 $0 $0 $0 $43,750 $43,750 $0 $0 $46,250 $46,250 $2,500 5.71%$0 INTERDEPARTMENTAL REVENUE Total $70,973 $74,849 $77,694 $83,596 $214,660 $214,660 $41,715 $83,780 $224,070 $224,070 $9,410 4.38%$0 TOTAL GENERAL FUND REVENUES $13,599,442 $13,696,567 $13,797,071 $14,165,667 $14,389,739 $14,389,739 $12,521,970 $14,356,663 $14,937,517 $14,602,344 $212,605 1.48%$0 PROJECTED 2014 SURPLUS/(DEFICIT)$344,520 Page 3 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 2014 Adopted - $14,389,739 2015 Proposed - $14,602,344 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 2014 Adopted - $14,389,739 $10,045,398 $1,685,622 $633,870 $187,000 $707,495 $141,500 $165,194 $609,000 $214,660 2015 Proposed - $14,602,344 $10,136,898 $1,623,814 $744,495 $209,000 $707,822 $146,500 $176,100 $633,645 $224,070 Change $91,500 $(61,808) $110,625 $22,000 $327 $5,000 $10,906 $24,645 $9,410 CITY OF MUSKEGO General Fund Revenues SECTION 4 PROPOSED 2015 EXPENDITURE BUDGET CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval GENERAL GOVERNMENT - MAYOR: 100.01.01.00.5101 SALARIES AND WAGES $41,731 $40,831 $41,935 $23,921 $25,214 $25,214 $16,646 $24,972 $20,880 $20,880 ($4,334) -17.19% $0 100.01.01.00.5102 SALARIES & WAGES - OVERTIME $0 $26 $105 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.01.00.5105 SALARIES AND WAGES-ELECTED $122,169 $120,799 $120,008 $120,943 $121,007 $121,007 $78,049 $120,943 $121,007 $121,007 $0 0.00% $0 100.01.01.00.5150 AUTO ALLOWANCE $3,635 $3,514 $3,500 $4,066 $3,500 $3,500 $2,154 $3,500 $3,500 $3,500 $0 0.00% $0 100.01.01.00.5152 EXPENSE ALLOWANCE $10,505 $11,200 $10,991 $11,336 $11,200 $11,200 $5,409 $11,200 $11,200 $11,200 $0 0.00% $0 100.01.01.00.5201 FICA $15,220 $14,037 $13,129 $11,878 $12,310 $12,310 $7,575 $12,310 $11,979 $11,979 ($332) -2.69% $0 100.01.01.00.5202 PENSION $4,596 $8,137 $7,143 $6,289 $6,936 $6,936 $4,471 $6,831 $5,138 $5,138 ($1,798) -25.93% $0 100.01.01.00.5203 HEALTH INSURANCE $29,036 $26,204 $25,517 $25,797 $30,515 $30,515 $19,394 $26,000 $21,175 $21,175 ($9,340) -30.61% $0 100.01.01.00.5204 LIFE INSURANCE $242 $520 $685 $589 $556 $556 $370 $562 $376 $376 ($180) -32.35% $0 100.01.01.00.5205 FSA FEE EXPENSE $30 $32 $36 $33 $18 $18 $14 $18 $0 $0 ($18) -100.00% $0 100.01.01.00.5229 HEALTH INS. ALLOWANCE $1,678 $1,757 $1,373 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.01.00.5302 MILEAGE $185 $44 $13 $0 $100 $100 $0 $100 $100 $100 $0 0.00% $0 100.01.01.00.5303 CONFERENCES AND SPECIAL EVEN $727 $1,263 $813 $455 $1,250 $1,250 $60 $500 $1,250 $1,250 $0 0.00% $0 100.01.01.00.5305 DUES AND MEMBERSHIPS $8,053 $7,763 $7,661 $7,908 $8,000 $8,000 $7,950 $8,000 $8,000 $8,000 $0 0.00% $0 100.01.01.00.5601 TELEPHONE/CITY HALL $1,068 $1,139 $1,013 $966 $480 $480 $320 $480 $480 $480 $0 0.00% $0 100.01.01.00.5701 OFFICE SUPPLIES AND EXPENSES $467 $497 $929 $191 $700 $700 $540 $700 $700 $700 $0 0.00%$0 MAYOR Total $239,340 $237,763 $234,849 $214,370 $221,788 $221,788 $142,953 $216,116 $205,786 $205,786 ($16,002)-7.21%$0 GENERAL GOVERNMENT - FINANCE & ADMINISTRATION: 100.01.03.00.5101 SALARIES AND WAGES $337,204 $344,570 $347,972 $340,136 $350,066 $350,066 $225,185 $350,066 $347,606 $347,606 ($2,460) -0.70% $0 100.01.03.00.5102 SALARIES & WAGES - OVERTIME $5,192 $5,236 $7,581 $6,012 $5,513 $5,513 $1,615 $2,177 $5,526 $5,526 $13 0.23% $0 100.01.03.00.5105 WAGES - POLL WORKERS $17,635 $19,728 $55,174 $10,601 $21,500 $21,500 $20,126 $28,500 $17,000 $17,000 ($4,500) -20.93% $0 100.01.03.00.5201 FICA $25,900 $26,434 $27,002 $26,292 $28,032 $28,032 $17,292 $29,125 $27,621 $27,621 ($412) -1.47% $0 100.01.03.00.5202 PENSION $37,489 $31,898 $21,420 $22,630 $24,891 $24,891 $15,444 $25,000 $24,013 $24,013 ($878) -3.53% $0 100.01.03.00.5203 HEALTH INSURANCE $81,951 $96,764 $102,856 $97,531 $90,935 $90,935 $60,218 $89,795 $105,765 $105,765 $14,830 16.31% $0 100.01.03.00.5204 LIFE INSURANCE $1,626 $1,387 $1,490 $1,167 $1,099 $1,099 $832 $1,255 $1,227 $1,227 $127 11.59% $0 100.01.03.00.5205 FSA FEE EXPENSE $132 $93 $72 $112 $144 $144 $73 $0 $0 $0 ($144) -100.00% $0 100.01.03.00.5229 HEALTH INS. ALLOWANCE $5,092 $5,653 $8,133 $11,398 $10,854 $10,854 $7,408 $11,676 $7,920 $7,920 ($2,934) -27.03% $0 100.01.03.00.5301 TRAINING $1,498 $1,143 $1,426 $305 $1,200 $1,200 $85 $500 $1,000 $1,000 ($200) -16.67% $0 100.01.03.00.5302 MILEAGE & EXP REIMB $888 $901 $732 $645 $500 $500 $933 $950 $700 $700 $200 40.00% $0 100.01.03.00.5303 CONFERENCES & TRAINING $2,083 $1,967 $3,030 $2,481 $3,420 $3,420 $2,468 $3,420 $3,420 $3,420 $0 0.00% $0 100.01.03.00.5305 DUES AND SUBSCRIPTIONS $989 $1,179 $1,142 $1,179 $1,500 $1,500 $1,054 $1,250 $1,500 $1,500 $0 0.00% $0 100.01.03.00.5401 COPIER MAINTENANCE $932 $1,543 $0 $0 $500 $500 $0 $0 $500 $500 $0 0.00% $0 100.01.03.00.5410 MAINT. & RENTAL OF EQUIP. - $2,395 $4,653 $4,702 $4,270 $4,800 $4,800 $4,389 $4,500 $4,800 $4,800 $0 0.00% $0 100.01.03.00.5502 COMPUTER CHARGES $490 $737 $999 $874 $800 $800 $314 $697 $800 $800 $0 0.00% $0 100.01.03.00.5506 FINANCIAL SOFTWARE CHARGES $8,248 $8,519 $9,347 $8,248 $8,330 $8,330 $8,332 $8,332 $8,330 $8,330 $0 0.00% $0 100.01.03.00.5601 TELEPHONE/CITY HALL $2,441 $2,312 $2,131 $1,944 $180 $180 $0 $180 $480 $480 $300 166.67% $0 100.01.03.00.5701 OFFICE SUPPLIES $2,109 $2,029 $2,026 $1,933 $2,000 $2,000 $1,678 $2,000 $2,000 $2,000 $0 0.00% $0 100.01.03.00.5704 OTHER SUPPLIES & EXPENSES $4,761 $2,886 $11,305 $2,292 $5,000 $5,000 $5,335 $7,500 $3,000 $3,000 ($2,000) -40.00% $0 100.01.03.00.5713 PRINT MATERIALS $365 $370 $0 $370 $380 $380 $630 $630 $380 $380 $0 0.00% $0 100.01.03.00.5801 TAX BILL DIST FEES $24,516 $25,077 $26,474 $24,049 $26,500 $26,500 $9,703 $26,500 $26,500 $26,500 $0 0.00%$0 FINANCE & ADMIN Total $563,936 $585,079 $635,013 $564,469 $588,144 $588,144 $383,114 $594,053 $590,087 $590,087 $1,943 0.33%$0 September 18, 2014 Page 1 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 18, 2014 GENERAL GOVERNMENT - ASSESSOR: 100.01.04.00.5101 SALARIES AND WAGES $105,479 $107,014 $110,613 $112,379 $115,093 $115,093 $75,898 $114,000 $117,594 $0 ($115,093) -100.00% $0 100.01.04.00.5102 SALARIES & WAGES - OVERTIME $761 $575 $838 $287 $1,441 $1,441 $236 $300 $1,469 $0 ($1,441) -100.00% $0 100.01.04.00.5150 AUTO ALLOWANCE $4,673 $4,500 $4,500 $4,673 $4,500 $4,500 $2,769 $4,500 $4,500 $0 ($4,500) -100.00% $0 100.01.04.00.5201 FICA $8,345 $8,442 $8,724 $8,697 $9,259 $9,259 $5,827 $9,090 $9,453 $0 ($9,259) -100.00% $0 100.01.04.00.5202 PENSION $11,711 $9,846 $6,610 $7,529 $8,157 $8,157 $5,329 $8,000 $8,096 $0 ($8,157) -100.00% $0 100.01.04.00.5203 HEALTH $24,800 $27,892 $23,399 $28,966 $30,515 $30,515 $19,434 $28,893 $31,763 $0 ($30,515) -100.00% $0 100.01.04.00.5204 LIFE $661 $670 $660 $723 $751 $751 $527 $799 $765 $0 ($751) -100.00% $0 100.01.04.00.5205 FSA FEE EXPENSE $31 $33 $36 $33 $18 $18 $15 $18 $0 $0 ($18) -100.00% $0 100.01.04.00.5301 TRAINING $0 $26 $0 $0 $300 $300 $0 $0 $300 $0 ($300) -100.00% $0 100.01.04.00.5302 MILEAGE REIMB. ASSR'S OFFICE $122 $120 $127 $259 $100 $100 $13 $100 $100 $0 ($100) -100.00% $0 100.01.04.00.5303 CONFERENCES AND SPECIAL EVEN $735 $742 $765 $834 $2,449 $2,449 $145 $750 $2,449 $0 ($2,449) -100.00% $0 100.01.04.00.5305 MEMBERSHIP & SUBSCRIPTIONS $820 $598 $820 $830 $912 $912 $891 $912 $912 $0 ($912) -100.00% $0 100.01.04.00.5401 MAINT. & RENTAL OF EQUIP. - $1,711 $65 $101 $46 $200 $200 $49 $100 $200 $200 $0 0.00% $0 100.01.04.00.5503 COMPUTER CHARGES/ASSESSOR $18,869 $15,275 $15,995 $17,994 $16,555 $16,555 $0 $22,000 $22,000 $22,000 $5,445 32.89% $0 100.01.04.00.5601 TELEPHONE $916 $867 $799 $667 $0 $0 $0 $0 $300 $300 $300 #DIV/0! $0 100.01.04.00.5701 OFFICE SUPPLIES $1,380 $1,599 $805 $9,913 $2,000 $2,000 $863 $1,194 $2,000 $2,000 $0 0.00% $0 100.01.04.00.5801 PROFESSIONAL SERVICES $27,000 $24,898 $28,614 $25,058 $27,600 $27,600 $22,280 $28,780 $27,600 $27,600 $0 0.00% $0 100.01.04.00.5802 BOARD OF REVIEW $345 $510 $250 $890 $1,710 $1,710 $250 $850 $1,710 $1,710 $0 0.00% $0 100.01.04.00.5805 ATTORNEY $0 $0 $0 $0 $3,500 $3,500 $0 $0 $3,500 $3,500 $0 0.00% $0 100.01.04.00.5830 REVALUATION EXPENSES $0 $0 $1,570 $120,430 $0 $0 $0 $0 $90,000 $79,000 $79,000 #DIV/0!$0 ASSESSOR Total $208,357 $203,674 $205,228 $340,208 $225,060 $225,060 $134,526 $220,286 $324,711 $136,310 ($88,750)-39.43%$0 GENERAL GOVERNMENT - LAW: 100.01.05.00.5805 ATTORNEY $95,133 $90,491 $140,517 $81,569 $95,000 $95,000 $51,502 $95,000 $95,000 $95,000 $0 0.00%$0 LAW Total $95,133 $90,491 $140,517 $81,569 $95,000 $95,000 $51,502 $95,000 $95,000 $95,000 $0 0.00%$0 GENERAL GOVERNMENT - NON-DEPARTMENTAL: 100.01.06.00.5203 HRA/FSA PLANS - DIVERSIFIED $5,688 $5,430 $5,421 $5,184 $5,800 $5,800 $4,591 $7,300 $8,000 $8,000 $2,200 37.93% $0 100.01.06.00.5204 HEALTH INS-SELF INS FUNDS DUE $4,902 $31,394 $484 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.06.00.5205 PCOR FEES $0 $0 $0 $86 $200 $200 $166 $166 $200 $200 $0 0.00% $0 100.01.06.00.5206 WELLNESS PROGRAM $8,250 $8,236 $6,939 $7,375 $8,500 $8,500 $7,515 $8,500 $8,500 $8,500 $0 0.00% $0 100.01.06.00.5220 TUITION REIMBURSEMENT $1,000 $1,000 $1,000 $0 $1,000 $1,000 $0 $0 $1,000 $1,000 $0 0.00% $0 100.01.06.00.5303 CONFERENCES & SPECIAL EVENTS $0 $80 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.06.00.5410 MAINT & RENTAL OF EQ/VEHICLES $1,550 $839 $2,857 $3,418 $2,000 $2,000 $2,586 $3,000 $3,000 $3,000 $1,000 50.00% $0 100.01.06.00.5506 SIRE SOFTWARE MAINTENANCE $0 $0 $0 $7,640 $7,716 $7,716 $3,858 $7,716 $6,814 $6,814 ($902) -11.69% $0 100.01.06.00.5601 LAND LINE LONG DISTANCE $0 $0 $0 $0 $18,000 $18,000 $10,729 $18,000 $18,000 $18,000 $0 0.00% $0 100.01.06.00.5701 OFFICE SUPPLIES AND EXPENSES $6,981 $10,724 $6,596 $5,341 $10,000 $10,000 $4,417 $8,000 $10,000 $10,000 $0 0.00% $0 100.01.06.00.5702 VENDING MACHINES $294 $450 $540 $2,533 $2,300 $2,300 $1,514 $2,300 $2,300 $2,300 $0 0.00% $0 100.01.06.00.5704 MISC SUPPLIES AND EXPENSES $8,472 $3,282 $5,250 $10,333 $8,000 $8,000 $5,175 $8,000 $8,000 $8,000 $0 0.00% $0 100.01.06.00.5710 POSTAGE $18,576 $20,838 $22,512 $16,702 $22,500 $22,500 $12,635 $21,000 $21,500 $21,500 ($1,000) -4.44% $0 100.01.06.00.5810 AUDIT & SPECIAL ACCOUNTING S $6,876 $6,809 $6,610 $6,560 $14,000 $14,000 $24,050 $8,500 $10,000 $10,000 ($4,000) -28.57% $0 100.01.06.00.5820 CITY ROAD-LANDSCAPE/MAINT $0 $0 $0 $13,693 $38,500 $38,500 $21,360 $38,500 $42,000 $42,000 $3,500 9.09% $0 100.01.06.00.6001 NOTICES AND PUBLICATIONS $4,683 $4,551 $6,487 $6,661 $10,000 $10,000 $4,408 $7,500 $8,000 $8,000 ($2,000) -20.00% $0 100.01.06.00.6002 CRIMINAL HISTORY CHECKS $2,765 $2,814 $2,590 $2,660 $2,800 $2,800 $1,344 $2,016 $2,800 $2,800 $0 0.00% $0 100.01.06.00.6020 UNEMPLOYMENT COMPENSATION $34,179 $20,514 $24,094 $5,438 $18,000 $18,000 $3,651 $10,000 $18,000 $18,000 $0 0.00% $0 100.01.06.00.6021 EMPLOYEE SAFETY $7,659 $738 $5,418 $1,848 $5,500 $5,500 $2,799 $4,200 $5,500 $5,500 $0 0.00% $0 100.01.06.00.6045 UNCOLLECTABLE PERS PROP TAXE $350 $4,046 $3,037 ($232) $3,000 $3,000 $0 $3,000 $3,000 $3,000 $0 0.00% $0 100.01.06.00.6055 SENIOR TAXI $0 $0 $0 $0 $0 $0 $0 $0 $5,000 $5,000 $5,000 #DIV/0! $0 Page 2 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 18, 2014 NON-DEPARTMENTAL (Continued) 100.01.06.00.6101 WORKMEN'S COMPENSATION $155,011 $162,687 $173,912 $162,340 $178,500 $178,500 $136,700 $172,800 $174,665 $174,665 ($3,835)-2.15% $0 100.01.06.00.6102 LIABILITY INSURANCE $34,174 $34,176 $35,883 $36,960 $37,000 $37,000 $44,958 $37,771 $38,900 $38,900 $1,900 5.14% $0 100.01.06.00.6103 PROPERTY INSURANCE $3,926 $31,353 $32,476 $37,562 $42,353 $42,353 $42,653 $42,563 $43,500 $43,500 $1,147 2.71% $0 100.01.06.00.6104 AUTO INSURANCE $13,449 $9,671 $9,837 $10,949 $10,200 $10,200 $0 $10,781 $11,100 $11,100 $900 8.82% $0 100.01.06.00.6105 ERRORS & OMISSIONS INSURANCE $10,377 $10,377 $10,896 $11,223 $11,300 $11,300 $0 $11,391 $11,700 $11,700 $400 3.54% $0 100.01.06.00.6106 BOILER & MACHINERY INSURANCE $3,358 $3,358 $3,425 $2,848 $3,600 $3,600 $3,071 $3,071 $3,500 $3,500 ($100) -2.78% $0 100.01.06.00.6107 CRIME & BONDS $2,225 $2,086 $1,874 $1,934 $1,930 $1,930 $1,949 $1,924 $2,000 $2,000 $70 3.63% $0 100.01.06.00.6108 INS. DEDUCTIBLES/REIMBRSMENT $219,267 $68,274 $20,418 $41,178 $25,000 $25,000 $5,442 $25,000 $25,000 $25,000 $0 0.00%$0 NON-DEPARTMENTAL Total $554,012 $443,726 $388,554 $400,234 $487,699 $487,699 $345,572 $462,999 $491,979 $491,979 $4,280 0.88%$0 GENERAL GOVERNMENT - COURT: 100.01.08.00.5101 SALARIES AND WAGES $64,832 $64,073 $65,003 $69,620 $78,661 $78,661 $49,248 $78,661 $84,520 $84,520 $5,859 7.45% $0 100.01.08.00.5102 SALARIES & WAGES-OTHER-OVERT $2,420 $7,132 $9,999 $12,881 $10,595 $10,595 $8,940 $13,000 $14,387 $14,387 $3,792 35.80% $0 100.01.08.00.5105 SALARIES AND WAGES-OTHER $11,000 $11,423 $11,000 $11,085 $11,000 $11,000 $7,108 $11,000 $11,000 $11,000 $0 0.00% $0 100.01.08.00.5151 UNIFORMS AND OFFICERS EQUIPM $224 $108 $119 $673 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.08.00.5201 FICA $5,908 $6,382 $6,581 $7,010 $7,696 $7,696 $4,819 $7,696 $8,408 $8,408 $712 9.25% $0 100.01.08.00.5202 PENSION $5,036 $5,214 $4,202 $5,916 $6,440 $6,440 $4,170 $6,440 $6,910 $6,910 $471 7.31% $0 100.01.08.00.5203 HEALTH $17,860 $17,155 $13,664 $18,138 $20,162 $20,162 $15,045 $18,573 $20,840 $20,840 $677 3.36% $0 100.01.08.00.5204 LIFE $380 $500 $224 $55 $48 $48 $50 $71 $72 $72 $24 51.07% $0 100.01.08.00.5205 FSA FEE EXPENSE $0 $0 $0 $0 $0 $0 $29 $0 $0 $0 $0 #DIV/0! $0 100.01.08.00.5229 HEALTH INS. ALLOWANCE $0 $1,830 $1,138 $225 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.08.00.5301 TRAINING $68 $73 $1,161 $200 $500 $500 $17 $500 $500 $500 $0 0.00% $0 100.01.08.00.5303 CONF., SPEC EVENTS & TUITION $2,125 $1,774 $2,094 $2,294 $2,300 $2,300 $1,325 $2,300 $2,400 $2,400 $100 4.35% $0 100.01.08.00.5504 COMPUTER CHARGES,POLICE COURT $2,500 $2,460 $1,219 $6,641 $7,524 $7,524 $7,140 $7,524 $8,300 $8,300 $776 10.31% $0 100.01.08.00.5601 TELEPHONE $0 $0 $579 $522 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.08.00.5701 OFFICE SUPPLIES AND EXPENSES $868 $1,345 $690 $707 $1,700 $1,700 $398 $1,700 $1,600 $1,600 ($100) -5.88% $0 100.01.08.00.5702 OPERATING SUPPLIES AND EXPEN $835 $1,482 $2,671 $2,042 $1,700 $1,700 $2,053 $1,700 $2,000 $2,000 $300 17.65% $0 100.01.08.00.6003 LEGAL FEES AND JURY TRIALS $47,947 $41,459 $45,041 $52,867 $45,000 $45,000 $28,236 $52,000 $55,000 $55,000 $10,000 22.22% $0 100.01.08.00.6004 WITNESS FEES, COURT COSTS $44 $111 $81 $253 $200 $200 $172 $200 $500 $500 $300 150.00% $0 100.01.08.00.6017 PRISONER HOUSING $4,188 $4,011 $1,971 $3,691 $3,500 $3,500 $1,452 $3,500 $3,500 $3,500 $0 0.00%$0 COURT Total $166,234 $166,531 $167,437 $194,817 $197,026 $197,026 $130,202 $204,865 $219,937 $219,937 $22,911 11.63%$0 GENERAL GOVERNMENT - BUILDING MAINTENANCE: 100.01.09.00.5101 SALARIES AND WAGES $56,631 $55,501 $57,538 $58,798 $60,070 $60,070 $38,691 $59,500 $63,155 $63,155 $3,085 5.14% $0 100.01.09.00.5102 OVERTIME $1,493 $1,142 $2,421 $1,963 $2,000 $2,000 $1,962 $2,000 $2,102 $2,102 $102 5.08% $0 100.01.09.00.5151 CLOTHING ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $250 $250 $250 $250 #DIV/0! $0 100.01.09.00.5201 FICA $4,374 $4,406 $4,511 $4,549 $4,748 $4,748 $3,063 $4,671 $5,011 $5,011 $263 5.54% $0 100.01.09.00.5202 PENSION $6,379 $5,354 $3,541 $4,033 $4,345 $4,345 $2,846 $4,340 $4,437 $4,437 $93 2.13% $0 100.01.09.00.5203 HEALTH INSURANCE $6,173 $6,767 $7,290 $7,878 $9,825 $9,825 $5,560 $8,400 $10,420 $10,420 $595 6.05% $0 100.01.09.00.5204 LIFE INSURANCE $152 $188 $184 $187 $190 $190 $152 $215 $343 $343 $153 80.23% $0 100.01.09.00.5405 MAINTENANCE OF VEHICLES $1,232 $2,103 $1,839 $1,394 $1,400 $1,400 $204 $1,400 $1,500 $1,500 $100 7.14% $0 100.01.09.00.5415 MAINTENANCE OF BLDGS & GROUN $14,969 $31,412 $14,931 $27,121 $20,000 $20,000 $11,447 $20,000 $20,000 $20,000 $0 0.00% $0 100.01.09.00.5601 TELEPHONE $2,671 $2,548 $3,103 $2,182 $120 $120 $80 $120 $120 $120 $0 0.00% $0 100.01.09.00.5703 HOUSEKEEPING SUPPLIES $1,655 $1,470 $1,825 $2,635 $2,000 $2,000 $884 $2,000 $2,000 $2,000 $0 0.00% $0 100.01.09.00.5735 GASOLINE & OIL $1,104 $1,297 $1,442 $1,380 $2,500 $2,500 $1,341 $2,200 $2,500 $2,500 $0 0.00% $0 100.01.09.00.5835 HOUSEKEEPING SERVICE $25,800 $27,828 $24,360 $25,800 $26,800 $26,800 $17,200 $26,800 $28,140 $28,140 $1,340 5.00% $0 100.01.09.00.5910 UTILITIES $28,791 $32,344 $36,598 $36,596 $32,500 $32,500 $26,021 $36,700 $38,000 $38,000 $5,500 16.92% $0 100.01.09.00.5915 SEWER/WATER USAGE/WCA $2,126 $2,214 $2,820 $2,436 $8,280 $8,280 $8,247 $8,900 $8,900 $8,900 $620 7.49%$0 BUILDING MAINTENANCE Total $153,548 $174,574 $162,402 $176,953 $174,778 $174,778 $117,698 $177,496 $186,877 $186,877 $12,099 6.92%$0 Page 3 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 18, 2014 GENERAL GOVERNMENT - INFORMATION TECHNOLOGY: 100.01.14.00.5101 SALARIES AND WAGES $103,856 $105,837 $56,230 $131,596 $157,386 $157,386 $92,796 $145,000 $165,153 $165,153 $7,767 4.93% $0 100.01.14.00.5201 FICA $7,704 $7,935 $4,377 $9,566 $12,040 $12,040 $6,710 $11,100 $12,634 $12,634 $594 4.93% $0 100.01.14.00.5202 PENSION $11,448 $9,678 $3,162 $8,774 $11,017 $11,017 $6,496 $10,150 $11,230 $11,230 $213 1.94% $0 100.01.14.00.5203 HEALTH INSURANCE $28,380 $29,036 $7,768 $42,870 $53,554 $53,554 $30,598 $48,000 $55,486 $55,486 $1,932 3.61% $0 100.01.14.00.5204 LIFE INSURANCE $117 $139 $54 $97 $131 $131 $88 $133 $140 $140 $9 6.77% $0 100.01.14.00.5229 HEALTH INS. ALLOWANCE $335 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.14.00.5301 TRAINING $2,756 $3,628 $0 $5,579 $7,000 $7,000 $1,968 $7,000 $7,000 $7,000 $0 0.00% $0 100.01.14.00.5302 MILEAGE $489 $683 $133 $652 $700 $700 $198 $350 $600 $600 ($100) -14.29% $0 100.01.14.00.5303 CONFERENCES & SPECIAL EVENTS $247 $472 $441 $265 $550 $550 $254 $500 $550 $550 $0 0.00% $0 100.01.14.00.5305 MEMBERSHIPS & DUES $100 $50 $50 $100 $150 $150 $50 $150 $150 $150 $0 0.00% $0 100.01.14.00.5506 COMPUTER CHARGES/CITY HALL $2,482 $1,996 $2,263 $2,700 $3,000 $3,000 $1,048 $2,800 $3,000 $3,000 $0 0.00% $0 100.01.14.00.5507 NETWORK CHARGES $22,304 $31,705 $30,086 $26,710 $42,250 $42,250 $34,852 $41,000 $57,050 $57,050 $14,800 35.03% $0 100.01.14.00.5601 TELEPHONE CITY HALL $1,013 $963 $970 $1,966 $1,332 $1,332 $909 $1,332 $1,980 $1,980 $648 48.65% $0 100.01.14.00.5701 OFFICE SUPPLIES $169 $214 $256 $406 $250 $250 $292 $250 $250 $250 $0 0.00% $0 100.01.14.00.5840 PROGRAMMING AND CONSULTING $21,959 $25,023 $22,173 $19,077 $20,000 $20,000 $9,296 $20,000 $20,000 $20,000 $0 0.00%$0 INFORMATION TECHNOLOGY Total $203,360 $217,359 $127,964 $250,358 $309,360 $309,360 $185,555 $287,765 $335,223 $335,223 $25,864 8.36%$0 TOTAL GENERAL GOVERNMENT $2,183,921 $2,119,196 $2,061,964 $2,222,979 $2,298,854 $2,298,854 $1,491,123 $2,258,580 $2,449,600 $2,261,199 ($37,655)-1.64%$0 Page 4 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 18, 2014 PUBLIC SAFETY - POLICE: 100.02.20.01.5101 SALARIES & WAGES-POLICE $2,653,563 $2,585,437 $2,692,365 $2,778,817 $2,890,050 $2,890,050 $1,674,558 $2,700,000 $2,966,739 $2,966,739 $76,688 2.65% $0 100.02.20.01.5102 SAL. & WAGES-POLICE-OVERTIME $37,879 $73,018 $64,711 $86,025 $52,000 $52,000 $106,131 $170,000 $52,000 $52,000 $0 0.00% $0 100.02.20.01.5115 WATER PATROL $4,498 $3,652 $4,910 $5,539 $5,800 $5,800 $4,825 $3,500 $5,800 $5,800 $0 0.00% $0 100.02.20.01.5150 AUTO ALLOWANCE $3,842 $3,700 $3,700 $3,842 $3,700 $3,700 $2,277 $3,700 $3,700 $3,700 $0 0.00% $0 100.02.20.01.5151 UNIFORMS & OFFICERS EQUIPMEN $24,354 $24,914 $27,362 $28,245 $25,875 $25,875 $9,844 $25,875 $29,575 $29,575 $3,700 14.30% $0 100.02.20.01.5201 FICA $205,761 $203,830 $211,941 $217,927 $231,224 $231,224 $134,579 $222,085 $236,536 $236,536 $5,312 2.30% $0 100.02.20.01.5202 PENSION $556,935 $566,551 $549,449 $463,305 $326,032 $326,032 $198,336 $317,810 $313,947 $313,947 ($12,085) -3.71% $0 100.02.20.01.5203 HEALTH $413,432 $466,698 $460,292 $508,829 $577,364 $577,364 $358,484 $550,000 $666,821 $666,821 $89,458 15.49% $0 100.02.20.01.5204 LIFE $4,437 $4,760 $4,834 $4,893 $5,075 $5,075 $2,938 $4,300 $5,099 $5,099 $24 0.48% $0 100.02.20.01.5205 FSA FEE EXPENSE $545 $432 $720 $952 $720 $720 $488 $960 $0 $0 ($720) -100.00% $0 100.02.20.01.5210 INSURANCE FUND $30,016 $31,118 $28,252 $28,999 $34,605 $34,605 $48,138 $34,605 $34,787 $34,787 $182 0.53% $0 100.02.20.01.5226 GUN REIMBURSEMENT $0 $250 $0 $500 $500 $500 $250 $500 $500 $500 $0 0.00% $0 100.02.20.01.5227 VEST REIMBURSEMENT $6,765 $6,370 $1,273 $2,540 $2,400 $2,400 $650 $1,950 $1,950 $1,950 ($450) -18.75% $0 100.02.20.01.5229 HEALTH INS. ALLOWANCE $37,030 $41,660 $55,620 $52,535 $56,460 $56,460 $30,440 $45,200 $46,860 $46,860 ($9,600) -17.00% $0 100.02.20.01.5301 TRAINING $8,780 $15,344 $9,008 $12,259 $6,500 $6,500 $8,306 $12,500 $9,500 $9,500 $3,000 46.15% $0 100.02.20.01.5302 MILEAGE $156 $66 $75 $148 $200 $200 $126 $200 $200 $200 $0 0.00% $0 100.02.20.01.5303 CONFERENCES AND SPECIAL EVEN $1,054 $2,536 $3,430 $2,059 $4,060 $4,060 $2,154 $4,060 $4,060 $4,060 $0 0.00% $0 100.02.20.01.5305 DUES AND MEMBERSHIPS $802 $489 $1,035 $2,970 $5,245 $5,245 $5,293 $5,255 $5,255 $5,255 $10 0.19% $0 100.02.20.01.5405 MAINT OF VEHICLES & EQUIP $21,276 $15,191 $14,480 $20,814 $22,200 $22,200 $11,859 $22,200 $22,200 $22,200 $0 0.00% $0 100.02.20.01.5406 MAINTENANCE OF RADIOS $18,690 $17,286 $18,899 $17,884 $18,761 $18,761 $18,332 $18,761 $3,380 $3,380 ($15,381) -81.98% $0 100.02.20.01.5415 MAINTENANCE OF BLDGS & GROUN $12,851 $15,068 $12,591 $17,337 $12,615 $12,615 $17,898 $20,000 $16,250 $16,250 $3,635 28.81%$0 100.02.20.01.5504 COMPUTER CHARGES/POLICE $31,525 $32,956 $38,527 $38,509 $43,821 $43,821 $38,234 $43,821 $46,519 $46,519 $2,697 6.15% $0 100.02.20.01.5604 TELEPHONE $14,726 $16,634 $15,232 $15,499 $13,020 $13,020 $6,138 $13,020 $10,920 $10,920 ($2,100) -16.13% $0 100.02.20.01.5610 TELETYPE $10,027 $9,552 $10,874 $10,753 $11,752 $11,752 $9,986 $11,752 $11,752 $11,752 $0 0.00% $0 100.02.20.01.5701 OFFICE SUPPLIES AND EXPENSES $3,355 $3,964 $3,601 $4,111 $2,900 $2,900 $2,210 $2,900 $2,900 $2,900 $0 0.00% $0 100.02.20.01.5704 OTHER SUPPLIES AND EXPENSES $1,583 $2,855 $4,598 $3,225 $3,700 $3,700 $1,100 $3,700 $3,700 $3,700 $0 0.00% $0 100.02.20.01.5720 AMMUNITION $8,284 $7,755 $7,969 $9,251 $9,000 $9,000 $7,552 $9,000 $11,000 $11,000 $2,000 22.22% $0 100.02.20.01.5721 SUPPLIES & EXPENSES-ADMIN. $6,022 $1,922 ($961) $4,851 $4,000 $4,000 $1,825 $4,000 $4,000 $4,000 $0 0.00% $0 100.02.20.01.5722 SUPPLIES & EXP-FIELD OPERATI $6,336 $5,583 $7,172 $6,756 $8,050 $8,050 $2,359 $8,050 $8,050 $8,050 $0 0.00% $0 100.02.20.01.5723 SUPP. & EXP -RECRDS & COMM. $4,707 $3,190 $2,674 $3,080 $2,838 $2,838 $1,388 $2,838 $2,838 $2,838 $0 0.00% $0 100.02.20.01.5735 GASOLINE AND OIL $67,887 $76,649 $85,828 $78,097 $81,000 $81,000 $36,012 $78,000 $80,000 $80,000 ($1,000) -1.23% $0 100.02.20.01.5835 HOUSEKEEPING SERVICE $20,736 $20,736 $20,844 $20,736 $21,800 $21,800 $13,824 $21,800 $20,736 $20,736 ($1,064) -4.88% $0 100.02.20.01.5845 PERSONNEL MANAGEMENT $675 $2,892 $4,268 $2,308 $1,700 $1,700 $3,877 $4,500 $2,000 $2,000 $300 17.65% $0 100.02.20.01.5910 UTILITIES $35,924 $37,052 $33,910 $36,092 $35,000 $35,000 $23,499 $35,400 $36,500 $36,500 $1,500 4.29% $0 100.02.20.01.5915 SEWER/WATER USAGE $2,079 $2,073 $3,532 $1,800 $2,400 $2,400 $1,692 $2,400 $2,500 $2,500 $100 4.17% $0 100.02.20.01.6022 POLICE & FIRE COMM EXPENSE $0 $912 $788 $401 $150 $150 $235 $235 $150 $150 $0 0.00% $0 100.02.20.01.6023 RANGE EXPENSES $1,231 $1,105 $781 $724 $1,750 $1,750 $1,265 $1,750 $1,750 $1,750 $0 0.00% $0 100.02.20.01.6095 POLICE GRANTS ($13,069)($24,787)$0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 POLICE Total $4,244,690 $4,279,412 $4,404,583 $4,492,612 $4,524,268 $4,524,268 $2,787,102 $4,406,627 $4,670,474 $4,670,474 $146,206 3.23%$0 PUBLIC SAFETY - CIVILIAN PERSONNEL: 100.02.20.10.5101 SALARIES AND WAGES-DISPATCHE $394,223 $397,213 $354,637 $394,204 $406,998 $406,998 $237,544 $364,478 $413,217 $413,217 $6,219 1.53% $0 100.02.20.10.5102 SALARIES-DISPATCHERS-OVERTIM $1,960 $6,042 $11,203 $8,437 $5,583 $5,583 $6,963 $5,500 $5,694 $5,694 $111 1.98% $0 100.02.20.10.5151 UNIFORMS AND OFFICERS EQUIPM $2,800 $3,351 $2,015 $3,691 $2,900 $2,900 $930 $2,900 $3,300 $3,300 $400 13.79% $0 100.02.20.10.5201 FICA $29,709 $30,382 $27,076 $29,487 $31,931 $31,931 $18,151 $27,564 $32,446 $32,446 $515 1.61% $0 100.02.20.10.5202 PENSION $43,340 $36,782 $21,678 $26,846 $28,881 $28,881 $17,332 $26,370 $28,486 $28,486 ($395) -1.37% $0 100.02.20.10.5203 HEALTH $119,301 $131,328 $134,325 $139,399 $166,091 $166,091 $94,792 $144,192 $171,828 $171,828 $5,737 3.45% $0 100.02.20.10.5204 LIFE $789 $623 $709 $641 $673 $673 $448 $650 $837 $837 $163 24.27% $0 100.02.20.10.5205 FSA FEE EXPENSE $0 $66 $144 $132 $144 $144 $29 $132 $0 $0 ($144) -100.00% $0 100.02.20.10.5229 HEALTH INS. ALLOWANCE $3,920 $5,280 $2,560 $1,920 $1,920 $1,920 $1,280 $1,920 $1,920 $1,920 $0 0.00% $0 100.02.20.10.5604 TELEPHONE $610 $578 $533 $486 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 CIVILIAN PERSONNEL Total $596,653 $611,646 $554,880 $605,244 $645,121 $645,121 $377,468 $573,706 $657,728 $657,728 $12,606 1.95%$0 Page 5 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 18, 2014 PUBLIC SAFETY - VOLUNTEER FIRE DEPARTMENT: 100.02.21.00.5422 HYDRANT RENTAL $300,000 $302,250 $309,000 $309,000 $309,000 $309,000 $0 $309,000 $309,000 $309,000 $0 0.00% $0 100.02.21.00.5850 TESS CORNERS FIRE DEPT. $440,055 $451,040 $448,040 $445,015 $420,500 $420,500 $315,375 $420,500 $420,500 $420,500 $0 0.00%$0 100.02.21.00.5851 TC KPI ANNUAL MAINT - SERVER $3,380 $8,930 $3,797 $7,128 $5,945 $5,945 $5,945 $5,945 $6,066 $6,066 $121 2.03% $0 100.02.21.00.5855 VFD RETENTION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.21.00.5860 VFD - TELEPHONE $1,373 $1,300 $1,099 $1,094 $1,020 $1,020 $0 $1,020 $1,020 $1,020 $0 0.00% $0 100.02.21.00.5870 VFD ACCOUNT RESERVE $6,385 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 VOLUNTEER FIRE DEPT Total $751,193 $763,520 $761,936 $762,237 $736,465 $736,465 $321,320 $736,465 $736,586 $736,586 $121 0.02%$0 PUBLIC SAFETY - NON-DEPARTMENTAL: 100.02.22.00.5425 MAINTENANCE OF SAFETY EQUIP $254 $11 $290 $613 $500 $500 $419 $500 $500 $500 $0 0.00% $0 100.02.22.00.5820 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% $0 100.02.22.00.5910 UTILITIES $448 $465 $474 $0 $480 $480 $0 $0 $0 $0 ($480) -100.00% $0 100.02.22.00.6023 TRUNKED RADIO OPERATING COST $23,539 $22,775 $22,704 $22,598 $22,507 $22,507 $22,507 $22,507 $22,800 $22,800 $293 1.30% $0 100.02.22.00.6080 EMERGENCY GOVERNMENT $746 $390 $330 $0 $1,500 $1,500 $240 $500 $500 $500 ($1,000)-66.67%$0 NON-DEPT PUBLIC SAFETY Total $30,187 $28,841 $28,998 $28,411 $30,187 $30,187 $28,366 $28,707 $29,000 $29,000 ($1,187)-3.93%$0 PUBLIC SAFETY - CDD BUILDING INSPECTION: 100.02.25.00.5101 SALARIES AND WAGES $162,701 $148,502 $21,665 $21,650 $21,813 $21,813 $14,012 $21,417 $22,243 $22,243 $430 1.97% $0 100.02.25.00.5102 SALARIES & WAGES - OVERTIME $0 $0 $0 $372 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5201 FICA $12,242 $11,207 $2,049 $1,603 $1,669 $1,669 $1,022 $1,563 $1,702 $1,702 $33 1.97% $0 100.02.25.00.5202 PENSION $17,934 $13,885 $1,285 $1,456 $1,527 $1,527 $981 $1,499 $1,513 $1,513 ($14) -0.94% $0 100.02.25.00.5203 HEALTH $40,106 $40,592 $9,518 $11,028 $10,172 $10,172 $5,842 $8,824 $10,588 $10,588 $416 4.09% $0 100.02.25.00.5204 LIFE $352 $361 $145 $160 $181 $181 $120 $182 $181 $181 $0 0.00% $0 100.02.25.00.5225 CLOTHING REIMBURSEMENT $775 $664 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5229 HEALTH INS. ALLOWANCE $3,360 $3,080 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5302 MILEAGE $68 $120 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5303 CONFERENCES AND SPECIAL EVEN $325 $795 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5305 DUES AND MEMBERSHIPS $363 $80 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5405 VEHICLE MAINT & EQUIPMENT $3,159 $2,005 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5410 MAINT. & RENTAL OF EQUIP. - $1,115 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5506 COMPUTER CHARGES/CITY HALL $5,100 $6,340 $6,520 $6,660 $6,500 $6,500 $6,900 $6,900 $6,500 $6,500 $0 0.00% $0 100.02.25.00.5601 TELEPHONE/CITY HALL $1,974 $1,747 $1,627 $608 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5704 OTHER SUPPLIES AND EXPENSES $658 $7,592 $3,607 $2,007 $500 $500 $592 $592 $500 $500 $0 0.00% $0 100.02.25.00.5713 PRINT MATERIALS $67 $391 $0 $0 $100 $100 $0 $75 $0 $0 ($100) -100.00% $0 100.02.25.00.5735 GASOLINE, OIL, GREASE, TIRES $5,201 $4,592 $812 $825 $0 $0 $270 $270 $0 $0 $0 #DIV/0! $0 100.02.25.00.5751 BUILDING SEALS $1,523 $1,523 $1,509 $1,509 $200 $200 $1,509 $1,509 $1,500 $1,500 $1,300 650.00% $0 100.02.25.00.5752 HOUSE NUMBERS $745 $1,323 $1,209 $1,058 $900 $900 $984 $1,100 $900 $900 $0 0.00% $0 100.02.25.00.5820 CONTRACTED SERVICES $12,750 $12,243 $161,643 $175,367 $160,000 $160,000 $126,459 $175,000 $200,000 $200,000 $40,000 25.00%$0 CDD-BUILDING INSPECTION Total $270,516 $257,040 $211,589 $224,302 $203,561 $203,561 $158,691 $218,932 $245,625 $245,625 $42,064 20.66%$0 TOTAL PUBLIC SAFETY $5,893,239 $5,940,459 $5,961,986 $6,112,807 $6,139,602 $6,139,602 $3,672,947 $5,964,437 $6,339,413 $6,339,413 $199,810 3.25%$0 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% $0 100.03.22.00.5704 BLOOD DRIVE $0 $32 $29 $24 $50 $50 $14 $25 $50 $50 $0 0.00%$0 TOTAL HEALTH & HUMAN SERVICES $3,581 $3,613 $3,610 $3,605 $3,650 $3,650 $3,595 $3,606 $3,650 $3,650 $0 0.00%$0 Page 6 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 18, 2014 PW TRANSPORTATION - NON-DEPARTMENTAL: 100.04.06.00.6010 CITY FUNDED TRANSPORTATION $0 $0 $0 $5,000 $5,000 $5,000 $5,000 $5,000 $0 $0 ($5,000)-100.00%$0 NON-DEPTMENTAL TRANSPORTATION Total $0 $0 $0 $5,000 $5,000 $5,000 $5,000 $5,000 $0 $0 ($5,000)-100.00%$0 PUBLIC WORKS - ENGINEERING DIVISION: 100.04.19.00.5101 SALARIES & WAGES $103,741 $106,271 $113,118 $118,007 $120,967 $120,967 $78,602 $120,044 $141,189 $142,365 $21,399 17.69% $0 100.04.19.00.5201 FICA $7,741 $7,943 $8,451 $8,807 $9,327 $9,327 $5,865 $8,947 $10,930 $11,075 $1,747 18.73% $0 100.04.19.00.5202 PENSION $11,450 $9,730 $6,710 $7,883 $8,468 $8,468 $5,502 $8,403 $8,678 $8,758 $290 3.43% $0 100.04.19.00.5203 HEALTH INSURANCE $25,495 $24,116 $28,071 $30,961 $31,487 $31,487 $18,713 $28,964 $32,738 $27,528 ($3,960) -12.58% $0 100.04.19.00.5204 LIFE $259 $265 $295 $348 $292 $292 $252 $380 $310 $310 $18 6.11% $0 100.04.19.00.5205 FSA FEE EXPENSE $61 $66 $72 $66 $61 $61 $29 $62 $0 $0 ($61) -100.00% $0 100.04.19.00.5225 CLOTHING ALLOWANCE $500 $230 $500 $500 $500 $500 $72 $500 $500 $500 $0 0.00% $0 100.04.19.00.5229 HEALTH ALLOWANCE $0 $0 $0 $800 $960 $960 $1,120 $1,920 $1,680 $2,400 $1,440 150.00% $0 100.04.19.00.5302 MILEAGE $541 $437 $121 $460 $500 $500 $130 $400 $500 $500 $0 0.00% $0 100.04.19.00.5303 CONFERENCES, SPEC. EVENTS & $1,698 $1,268 $1,435 $1,023 $2,800 $2,800 $1,202 $2,000 $2,800 $2,800 $0 0.00% $0 100.04.19.00.5305 DUES AND MEMBERSHIPS $307 $281 $848 $450 $550 $550 $768 $686 $550 $550 $0 0.00% $0 100.04.19.00.5405 MAINTENANCE OF VEHICLES $124 $22 $1,228 $832 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.19.00.5410 OTHER EQUIP MAINT & RENTAL $0 $0 $0 $0 $1,600 $1,600 $0 $1,000 $1,600 $1,600 $0 0.00% $0 100.04.19.00.5506 COMPUTER CHARGES $1,511 $3,011 $3,058 $3,058 $3,200 $3,200 $3,167 $3,167 $3,300 $3,300 $100 3.13% $0 100.04.19.00.5601 TELEPHONE $550 $649 $786 $1,083 $840 $840 $560 $840 $1,140 $1,140 $300 35.71% $0 100.04.19.00.5704 OTHER SUPPLIES AND EXPENSES $1,500 $268 $298 $641 $1,250 $1,250 $195 $1,250 $1,250 $1,250 $0 0.00% $0 100.04.19.00.5715 SUPPLIES EXPENSE - SURVEY WORK $0 $199 $527 $523 $400 $400 $0 $400 $400 $400 $0 0.00% $0 100.04.19.00.5815 FEES $4,213 $1,098 $5,281 $592 $1,500 $1,500 $2,140 $1,500 $1,500 $2,500 $1,000 66.67%$0 DPW-ENGINEERING DIVISION Total $159,690 $155,855 $170,798 $176,034 $184,703 $184,703 $118,318 $180,463 $209,064 $206,976 $22,273 12.06%$0 PUBLIC WORKS - ADMINISTRATION DIVISION: 100.04.51.01.5101 SALARIES AND WAGES $201,565 $202,959 $199,468 $202,247 $202,536 $202,536 $136,096 $204,629 $214,809 $244,701 $42,165 20.82%$0 100.04.51.01.5120 GENERAL CITY $24,304 $23,208 $26,316 $19,446 $24,757 $24,757 $16,363 $23,928 $24,501 $27,911 $3,154 12.74% $0 100.04.51.01.5123 GENERAL CITY - ELECTIONS $7,331 $7,825 $17,697 $5,928 $11,016 $11,016 $5,302 $9,752 $11,173 $12,727 $1,711 15.53% $0 100.04.51.01.5124 BML BOAT LAUNCH $329 $1,133 $0 $2,282 $490 $490 $46 $490 $1,213 $1,382 $892 181.86% $0 100.04.51.01.5125 BML PARKING LOT $201 $0 $76 $0 $93 $93 $263 $300 $27 $31 ($62) -66.62% $0 100.04.51.01.5150 AUTO ALLOWANCE $1,038 $1,000 $1,000 $1,038 $900 $900 $615 $1,000 $1,000 $1,000 $100 11.11% $0 100.04.51.01.5201 FICA $17,718 $18,157 $18,599 $17,616 $19,430 $19,430 $12,675 $17,887 $20,635 $23,353 $3,923 20.19% $0 100.04.51.01.5202 PENSION $25,494 $20,614 $14,418 $15,145 $16,009 $16,009 $11,253 $16,807 $16,426 $18,024 $2,015 12.59% $0 100.04.51.01.5203 HEALTH $72,926 $77,373 $71,826 $61,721 $61,639 $61,639 $52,490 $71,152 $67,657 $82,296 $20,657 33.51% $0 100.04.51.01.5204 LIFE $806 $744 $871 $981 $855 $855 $737 $1,069 $896 $896 $41 4.81% $0 100.04.51.01.5205 FSA FEE EXPENSE $314 $340 $384 $455 $360 $360 $145 $360 $0 $0 ($360) -100.00% $0 100.04.51.01.5225 CLOTHING/CONFINED SPACE ALLOW $7,791 $7,985 $4,446 $4,956 $2,680 $2,680 $1,469 $2,680 $3,860 $4,606 $1,926 71.87% $0 100.04.51.01.5227 DRUG/AUDIO TESTING $447 $406 $487 $812 $500 $500 $394 $0 $500 $500 $0 0.00% $0 100.04.51.01.5228 SAFETY GLASSES/CDL LINCENSE $1,578 $1,837 $1,743 $1,138 $2,000 $2,000 $667 $0 $2,000 $2,000 $0 0.00% $0 100.04.51.01.5229 HEALTH INS. ALLOWANCE $5,029 $4,800 $9,293 $11,434 $11,520 $11,520 $8,695 $13,115 $13,260 $13,260 $1,740 15.10% $0 100.04.51.01.5303 CONFERENCES & SPECIAL EVENTS $150 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.01.5506 COMPUTER CHARGES/CITY HALL $3,605 $4,338 $3,620 $3,740 $3,800 $3,800 $3,377 $3,377 $4,300 $7,450 $3,650 96.05% $0 100.04.51.01.5605 TELEPHONE/PUBLIC WORKS $1,388 $752 $706 $665 $240 $240 $160 $240 $240 $360 $120 50.00% $0 100.04.51.01.5701 OFFICE SUPPLIES AND EXPENSES $429 $641 $332 $247 $500 $500 $337 $500 $500 $7,000 $6,500 1300.00% $0 100.04.51.01.5820 CONTRACTED SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $61,160 $61,160 #DIV/0! $0 100.04.51.01.6001 NOTICES AND PUBLICATIONS $574 $282 $294 $695 $500 $500 $0 $500 $500 $500 $0 0.00%$0 DPW - ADMINISTRATION Total $373,018 $374,393 $371,575 $350,545 $359,825 $359,825 $251,084 $367,787 $383,497 $509,157 $149,332 41.50%$0 Page 7 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 18, 2014 PUBLIC WORKS - ROAD MAINTENANCE DIVISION: 100.04.51.02.5101 SALARIES AND WAGES $144,498 $161,659 $184,934 $152,466 $164,677 $164,677 $113,623 $164,677 $177,290 $201,961 $37,284 22.64%$0 100.04.51.02.5102 SALARIES & WAGES - OVERTIME $161 $76 $0 $326 $174 $174 $186 $200 $211 $211 $37 21.13% $0 100.04.51.02.5201 FICA $10,748 $12,030 $13,777 $11,325 $12,611 $12,611 $8,411 $12,611 $13,579 $15,466 $2,855 22.64% $0 100.04.51.02.5202 PENSION $15,210 $13,727 $10,665 $9,411 $11,048 $11,048 $7,371 $11,048 $11,583 $12,709 $1,661 15.04% $0 100.04.51.02.5203 HEALTH $25,247 $34,378 $45,387 $33,189 $42,490 $42,490 $22,272 $34,630 $47,651 $58,843 $16,353 38.49% $0 100.04.51.02.5204 LIFE $320 $500 $750 $596 $589 $589 $425 $589 $631 $631 $42 7.07% $0 100.04.51.02.5205 FSA FEE EXPENSE $0 $0 $0 $0 $0 $0 $14 $0 $0 $0 $0 #DIV/0! $0 100.04.51.02.5740 ROAD OILS AND ASPHALT $32,214 $25,311 $42,714 $54,723 $30,000 $30,000 $12,976 $35,000 $45,000 $45,000 $15,000 50.00% $0 100.04.51.02.5741 SAND, STONE AND GRAVEL $15,886 $17,596 $12,585 $21,339 $21,000 $21,000 $14,310 $21,000 $21,000 $21,000 $0 0.00% $0 100.04.51.02.5742 OTHER ROAD MATERIALS $19,572 $29,043 $23,106 $24,178 $25,000 $25,000 $29,022 $30,000 $30,000 $30,000 $5,000 20.00% $0 100.04.51.02.6025 HAZARDOUS WASTE REMOVAL $640 $3,687 $3,202 $3,495 $1,100 $1,100 $737 $2,500 $3,500 $3,500 $2,400 218.18%$0 DPW - ROAD MAINT Total $264,495 $298,008 $337,120 $311,049 $308,689 $308,689 $209,346 $312,255 $350,445 $389,321 $80,632 26.12%$0 PUBLIC WORKS - STREET SIGNS DIVISION: 100.04.51.03.5101 SALARIES AND WAGES $13,970 $20,221 $23,768 $20,153 $19,435 $19,435 $8,579 $12,846 $22,786 $25,957 $6,522 33.56% $0 100.04.51.03.5201 FICA $1,024 $1,485 $1,754 $1,501 $1,487 $1,487 $634 $948 $1,743 $1,986 $499 33.58% $0 100.04.51.03.5202 PENSION $1,523 $1,928 $1,397 $1,288 $1,302 $1,302 $543 $830 $1,487 $1,632 $330 25.30% $0 100.04.51.03.5203 HEALTH $2,136 $3,284 $4,647 $3,401 $5,015 $5,015 $1,206 $2,075 $6,124 $7,563 $2,548 50.82% $0 100.04.51.03.5204 LIFE $39 $81 $76 $85 $70 $70 $22 $38 $81 $81 $11 16.46% $0 100.04.51.03.5704 OTHER SUPPLIES AND EXPENSES $135 $921 $687 $1,835 $1,000 $1,000 $299 $1,000 $1,000 $1,000 $0 0.00% $0 100.04.51.03.5743 SIGNS, POSTS AND GUIDE BOARD $6,466 $17,411 $17,150 $16,063 $18,000 $18,000 $3,418 $18,000 $18,000 $18,000 $0 0.00%$0 DPW - STREET SIGNS Total $25,293 $45,332 $49,479 $44,325 $46,309 $46,309 $14,700 $35,737 $51,221 $56,219 $9,910 21.40%$0 PUBLIC WORKS - STORM WATER DIVISION: 100.04.51.04.5101 SALARIES AND WAGES $220,699 $174,823 $162,069 $200,882 $186,976 $186,976 $116,131 $186,995 $191,043 $217,628 $30,652 16.39%$0 100.04.51.04.5102 SALARIES & WAGES - OVERTIME $10,998 $1,661 $202 $1,849 $9,479 $9,479 $683 $1,184 $1,950 $1,950 ($7,529) -79.43% $0 100.04.51.04.5201 FICA $17,179 $13,061 $12,176 $15,006 $15,029 $15,029 $8,646 $14,977 $14,764 $16,798 $1,769 11.77% $0 100.04.51.04.5202 PENSION $22,804 $15,396 $8,913 $12,091 $13,194 $13,194 $7,249 $12,823 $12,599 $13,812 $618 4.69% $0 100.04.51.04.5203 HEALTH $46,817 $44,132 $29,438 $42,724 $48,244 $48,244 $23,445 $45,599 $51,347 $63,408 $15,164 31.43% $0 100.04.51.04.5204 LIFE $616 $645 $551 $706 $669 $669 $401 $724 $680 $680 $11 1.63% $0 100.04.51.04.5205 FSA FEE EXPENSE $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.04.5744 OTHER MATERIALS $11,800 $13,081 $13,622 $20,449 $13,000 $13,000 $7,103 $13,000 $13,000 $13,000 $0 0.00% $0 100.04.51.04.5745 CULVERT PIPE/DRAIN TILE/EQUIP $36,583 $29,424 $31,028 $59,586 $38,000 $38,000 $20,506 $38,000 $38,000 $38,000 $0 0.00% $0 100.04.51.04.5750 EMERGENCY STORM $25,745 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.04.6026 STORM WATER LOCATION EXPENSE $11,934 $12,662 $12,871 $15,706 $18,000 $18,000 $11,661 $18,000 $18,000 $18,000 $0 0.00%$0 DPW - STORM WATER Total $405,176 $304,886 $270,869 $369,000 $342,590 $342,590 $195,825 $331,302 $341,383 $383,276 $40,686 11.88%$0 PUBLIC WORKS - SNOW & ICE CONTROL DIVISION: 100.04.51.05.5101 SALARIES AND WAGES $94,377 $98,363 $75,868 $119,466 $90,072 $90,072 $109,399 $131,413 $104,335 $118,854 $28,782 31.95% $0 100.04.51.05.5102 SALARIES & WAGES - OVERTIME $23,425 $30,574 $16,766 $43,725 $52,156 $52,156 $36,730 $44,230 $47,834 $47,834 ($4,322) -8.29%$0 100.04.51.05.5201 FICA $8,716 $9,497 $6,916 $12,133 $10,880 $10,880 $10,812 $13,085 $11,641 $12,752 $1,872 17.20% $0 100.04.51.05.5202 PENSION $12,747 $13,671 $5,439 $10,828 $9,687 $9,687 $10,189 $12,295 $10,061 $10,723 $1,036 10.69% $0 100.04.51.05.5203 HEALTH $28,259 $29,086 $17,066 $24,167 $23,240 $23,240 $23,385 $29,116 $28,043 $34,629 $11,389 49.00% $0 100.04.51.05.5204 LIFE $385 $381 $293 $386 $322 $322 $374 $450 $371 $371 $49 15.10% $0 100.04.51.05.5205 FSA FEE EXPENSE $5 $5 $3 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.05.5704 OTHER SUPPLIES AND EXPENSES $303 $1,151 $354 $2,041 $2,000 $2,000 $1,435 $2,000 $2,000 $2,000 $0 0.00% $0 100.04.51.05.5746 SNOW FENCE AND POSTS $1,140 $862 $780 $997 $1,000 $1,000 $0 $1,000 $1,000 $1,000 $0 0.00% $0 100.04.51.05.5747 SAND AND SALT $140,514 $128,720 $133,715 $231,617 $175,000 $175,000 $218,075 $218,057 $215,000 $215,000 $40,000 22.86%$0 DPW - SNOW & ICE CONTROL Total $309,870 $312,310 $257,200 $445,361 $364,358 $364,358 $410,398 $451,647 $420,285 $443,163 $78,805 21.63%$0 Page 8 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 18, 2014 PUBLIC WORKS - UTILITY & STREET LIGHTING DIVISION: 100.04.51.06.5910 UTILITIES $70,851 $74,247 $72,784 $82,273 $83,000 $83,000 $43,706 $83,000 $85,000 $85,000 $2,000 2.41% $0 100.04.51.06.5911 INDUSTRIAL LIGHTING/REPAIR $2,806 $5,129 $2,034 $1,506 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.06.5912 TESS CORNERS LIGHTING $0 $917 $704 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.06.5916 STREET LIGHT MAINTENANCE $0 $0 $0 $0 $5,000 $5,000 $1,827 $4,000 $5,000 $5,000 $0 0.00%$0 DPW - UTILITY & STREET LIGHTING Total $73,657 $80,292 $75,522 $83,779 $88,000 $88,000 $45,533 $87,000 $90,000 $90,000 $2,000 2.27%$0 PUBLIC WORKS - MACHINERY & EQUIPMENT DIVISION: 100.04.51.07.5101 SALARIES AND WAGES $56,616 $51,859 $58,642 $57,676 $56,039 $56,039 $34,311 $50,675 $59,745 $68,058 $12,019 21.45% $0 100.04.51.07.5102 SALARIES & WAGES - OVERTIME $590 $10 $0 $0 $442 $442 $0 $100 $5 $5 ($437) -98.87% $0 100.04.51.07.5201 FICA $4,195 $3,748 $4,288 $4,137 $4,321 $4,321 $2,476 $3,775 $4,571 $5,207 $886 20.51% $0 100.04.51.07.5202 PENSION $6,275 $4,861 $3,455 $3,829 $3,786 $3,786 $2,396 $4,247 $3,899 $4,278 $492 12.98% $0 100.04.51.07.5203 HEALTH $14,583 $17,963 $17,281 $21,329 $14,459 $14,459 $14,630 $17,506 $16,058 $19,829 $5,370 37.14% $0 100.04.51.07.5204 LIFE $89 $70 $96 $119 $201 $201 $58 $92 $213 $213 $12 6.21% $0 100.04.51.07.5205 FSA FEE EXPENSE $45 $51 $47 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.07.5405 MAINT OF VEHICLES & EQUIPMEN $72,017 $63,143 $74,689 $66,937 $80,000 $80,000 $45,667 $80,000 $80,000 $100,000 $20,000 25.00% $0 100.04.51.07.5410 RENTAL OF EQUIPMENT $5,873 $7,200 $7,825 $6,970 $12,000 $12,000 $0 $12,000 $12,000 $13,500 $1,500 12.50% $0 100.04.51.07.5704 OTHER SUPPLIES AND EXPENSES $3,670 $4,863 $9,418 $3,971 $4,000 $4,000 $3,052 $4,000 $4,000 $9,000 $5,000 125.00% $0 100.04.51.07.5735 AUTO EXP - OIL & TIRE $12,250 $9,801 $5,643 $14,054 $15,000 $15,000 $4,379 $15,000 $15,000 $15,000 $0 0.00% $0 100.04.51.07.5736 GAS BOY FUEL $88,947 $76,235 $67,357 $101,465 $100,000 $100,000 $106,689 $100,000 $100,000 $115,000 $15,000 15.00% $0 100.04.51.07.6109 UNDERGROUND STORAGE TANK INS $1,243 $1,288 $1,310 $1,334 $1,400 $1,400 $796 $1,400 $1,400 $1,400 $0 0.00%$0 DPW - MACHINERY & EQUIPMENT Total $266,393 $241,090 $250,051 $281,821 $291,648 $291,648 $214,454 $288,795 $296,891 $351,490 $59,842 20.52%$0 PUBLIC WORKS - BUILDING MAINTENANCE DIVISION: 100.04.51.08.5101 SALARIES AND WAGES $17,871 $21,003 $19,973 $24,063 $19,734 $19,734 $8,279 $13,626 $23,105 $26,320 $6,587 33.38% $0 100.04.51.08.5102 SALARIES & WAGES - OVERTIME $0 $0 $0 $0 $149 $149 $351 $351 $0 $0 ($149) -100.00% $0 100.04.51.08.5201 FICA $1,339 $1,579 $1,494 $1,810 $1,521 $1,521 $649 $1,069 $1,768 $2,013 $492 32.35% $0 100.04.51.08.5202 PENSION $1,198 $1,479 $772 $814 $1,333 $1,333 $343 $595 $1,508 $1,654 $321 24.10% $0 100.04.51.08.5203 HEALTH $1,992 $5,033 $3,998 $3,431 $5,092 $5,092 $648 $1,123 $6,210 $7,669 $2,577 50.62% $0 100.04.51.08.5204 LIFE $20 $49 $28 $30 $71 $71 $15 $26 $82 $82 $11 16.11% $0 100.04.51.08.5205 FSA FEE EXPENSE $0 $0 $5 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.08.5415 MAINT OF BLDGS & GROUNDS $9,125 $8,946 $6,935 $11,890 $12,000 $12,000 $2,835 $12,000 $12,000 $38,230 $26,230 218.58% $0 100.04.51.08.5704 OTHER SUPPLIES AND EXPENSES $2,198 $1,028 $339 $1,808 $1,500 $1,500 $447 $1,500 $1,500 $1,500 $0 0.00% $0 100.04.51.08.5910 UTILITIES $15,474 $15,534 $13,486 $15,953 $22,500 $22,500 $13,661 $22,500 $22,500 $43,920 $21,420 95.20% $0 100.04.51.08.5915 UTILITY-SEWER/WATER USAGE $1,803 $1,803 $1,684 $1,719 $1,950 $1,950 $1,400 $1,950 $1,950 $10,450 $8,500 435.90%$0 DPW - BUILDING MAINTENANCE Total $51,019 $56,455 $48,716 $61,517 $65,848 $65,848 $28,629 $54,740 $70,623 $131,838 $65,990 100.22%$0 PUBLIC WORKS - BRIDGES & DAMS DIVISION: 100.04.51.09.5101 SALARIES AND WAGES $1,271 $2,599 $1,352 $104 $1,751 $1,751 $1,189 $1,500 $1,441 $1,641 ($110) -6.29% $0 100.04.51.09.5102 SALARIES & WAGES - OVERTIME $202 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.09.5201 FICA $124 $195 $101 $8 $134 $134 $88 $110 $110 $126 ($8) -5.95% $0 100.04.51.09.5202 PENSION $184 $138 $80 $7 $117 $117 $83 $110 $94 $103 ($14) -12.23% $0 100.04.51.09.5203 HEALTH $336 $288 $270 $0 $452 $452 $128 $222 $387 $478 $26 5.79% $0 100.04.51.09.5204 LIFE $3 $5 $1 $0 $6 $6 $2 $3 $5 $5 ($1) -20.26% $0 100.04.51.09.5744 OTHER MATERIALS $165 $1,480 $2,900 $300 $0 $0 $5,700 $8,000 $1,000 $1,000 $1,000 #DIV/0!$0 DPW - BRIDGES & DAMS Total $2,285 $4,706 $4,703 $419 $2,461 $2,461 $7,190 $9,945 $3,037 $3,353 $892 36.27%$0 Page 9 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 18, 2014 PUBLIC WORKS - WEED CUTTING DIVISION: 100.04.51.10.5101 SALARIES AND WAGES $17,923 $18,131 $23,771 $23,661 $20,061 $20,061 $17,591 $23,291 $23,291 $26,532 $6,471 32.26% $0 100.04.51.10.5201 FICA $1,336 $1,359 $1,789 $1,765 $1,535 $1,535 $1,323 $1,754 $1,782 $2,030 $495 32.28% $0 100.04.51.10.5202 PENSION $1,840 $1,785 $1,347 $1,574 $1,344 $1,344 $1,231 $1,631 $1,520 $1,668 $324 24.07% $0 100.04.51.10.5203 HEALTH $2,462 $2,787 $2,384 $3,156 $5,176 $5,176 $2,798 $3,611 $6,260 $7,730 $2,554 49.34% $0 100.04.51.10.5204 LIFE $46 $48 $50 $72 $72 $72 $61 $80 $83 $83 $11 15.61% $0 100.04.51.10.5704 OTHER SUPPLIES AND EXPENSES $222 $679 $886 $390 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 DPW - WEED CUTTING Total $23,830 $24,788 $30,228 $30,618 $28,188 $28,188 $23,005 $30,366 $32,936 $38,043 $9,855 34.96%$0 TOTAL DPW DIVISIONS $1,795,036 $1,742,260 $1,695,463 $1,978,433 $1,897,917 $1,897,917 $1,400,163 $1,969,575 $2,040,318 $2,395,860 $497,944 26.24%$0 TOTAL PUBLIC WORKS $1,954,725 $1,898,115 $1,866,261 $2,159,467 $2,087,619 $2,087,619 $1,523,481 $2,155,038 $2,249,382 $2,602,836 $515,217 24.68%$0 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% $0 100.05.06.00.6052 LITTLE MUSKEGO LAKE DISTRICT $46,852 $43,813 $47,479 $47,013 $48,500 $48,500 $50,419 $50,419 $50,500 $50,500 $2,000 4.12%$0 PARADE/LML DISTRICT Total $55,852 $52,813 $56,479 $56,013 $57,500 $57,500 $59,419 $59,419 $59,500 $59,500 $2,000 3.48%$0 CULTURE, RECREATION & EDUCATION - LIBRARY: 100.05.71.00.5101 SALARY & WAGES $531,523 $547,105 $544,015 $574,213 $607,628 $607,628 $384,724 $594,075 $616,044 $616,044 $8,416 1.39% $0 100.05.71.00.5102 SALARIES & WAGES - OVERTIME $5,059 $9,625 $4,608 $1,037 $2,500 $2,500 $448 $1,198 $2,500 $2,500 $0 0.00% $0 100.05.71.00.5201 FICA $40,714 $41,266 $39,835 $43,492 $47,602 $47,602 $29,150 $44,348 $48,246 $48,246 $644 1.35% $0 100.05.71.00.5202 PENSION $59,140 $50,625 $31,497 $37,037 $40,850 $40,850 $26,077 $41,669 $40,111 $40,111 ($739) -1.81% $0 100.05.71.00.5203 HEALTH $107,545 $111,574 $111,840 $118,806 $138,854 $138,854 $81,223 $116,120 $122,383 $122,383 ($16,471) -11.86% $0 100.05.71.00.5204 LIFE $2,241 $2,278 $2,104 $1,674 $1,749 $1,749 $1,197 $1,950 $1,321 $1,321 ($428) -24.45% $0 100.05.71.00.5205 FSA FEE EXPENSE $0 $0 $0 $5 $0 $0 $29 $0 $0 $0 $0 #DIV/0! $0 100.05.71.00.5229 HEALTH INS. ALLOWANCE $8,080 $7,320 $8,785 $11,510 $12,120 $12,120 $8,080 $12,120 $12,120 $12,120 $0 0.00% $0 100.05.71.00.5302 MILEAGE $345 $330 $675 $1,032 $1,000 $1,000 $251 $1,000 $1,200 $1,200 $200 20.00% $0 100.05.71.00.5303 CONFERENCES & SPECIAL EVENTS $1,404 $1,010 $1,473 $1,475 $3,000 $3,000 $450 $3,000 $3,500 $3,500 $500 16.67% $0 100.05.71.00.5305 DUES & MEMBERSHIP $0 $0 $0 $835 $1,000 $1,000 $796 $1,000 $1,000 $1,000 $0 0.00% $0 100.05.71.00.5401 MAINTENANCE OF EQUIPMENT $11,344 $9,721 $14,252 $10,511 $11,000 $11,000 $8,767 $11,000 $14,000 $14,000 $3,000 27.27% $0 100.05.71.00.5415 MAINT OF BUILDINGS & GROUNDS $12,188 $10,540 $17,131 $19,227 $20,000 $20,000 $12,630 $20,000 $31,500 $31,500 $11,500 57.50%$0 100.05.71.00.5505 COMPUTER CHARGES/LIBRARY $36,862 $36,059 $37,428 $32,141 $34,000 $34,000 $29,210 $34,000 $34,000 $34,000 $0 0.00% $0 100.05.71.00.5602 TELEPHONE $4,425 $4,190 $3,862 $3,524 $0 $0 $0 $0 $300 $300 $300 #DIV/0! $0 100.05.71.00.5701 OFFICE SUPPLIES AND EXPENSES $22,237 $22,037 $15,544 $21,514 $20,000 $20,000 $7,492 $20,000 $20,000 $20,000 $0 0.00% $0 100.05.71.00.5703 HOUSEKEEPING SUPPLIES $3,520 $3,758 $3,198 $3,628 $4,500 $4,500 $1,768 $4,500 $4,000 $4,000 ($500) -11.11% $0 100.05.71.00.5835 HOUSEKEEPING SERVICES $36,588 $36,588 $36,588 $36,588 $38,364 $38,364 $24,392 $36,588 $36,588 $36,588 ($1,776) -4.63% $0 100.05.71.00.5910 GAS & ELECTRIC $64,519 $74,512 $77,675 $76,554 $83,500 $83,500 $57,731 $83,500 $83,500 $83,500 $0 0.00% $0 100.05.71.00.5915 SEWER & WATER $2,070 $2,073 $1,900 $2,000 $2,500 $2,500 $1,400 $2,500 $2,500 $2,500 $0 0.00% $0 100.05.71.00.6062 PROGRAM ADVERTISING/PROMOTIONS $0 $0 $0 $0 $5,000 $5,000 $2,449 $5,000 $5,000 $5,000 $0 0.00% $0 100.05.71.01.5711 PRINT MATERIALS $0 $0 $0 $0 $114,000 $114,000 $56,260 $114,000 $114,000 $114,000 $0 0.00% $0 100.05.71.01.5713 PRINT MATERIALS - ADULT $28,109 $33,879 $20,705 $38,857 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.02.5711 AUDIO-VISUAL MATERIALS $0 $0 $0 $0 $50,000 $50,000 $21,185 $50,000 $50,000 $50,000 $0 0.00% $0 100.05.71.03.5711 ELECTRONIC MATERIALS $0 $0 $0 $0 $16,000 $16,000 $12,023 $16,000 $16,000 $16,000 $0 0.00% $0 100.05.71.03.5714 AUDIO VISUAL MATERIAL - A.V. $20,766 $26,988 $21,991 $29,965 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.11.5713 PRINT MATERIALS - JUVENILE $24,815 $24,880 $20,000 $23,733 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.12.5714 AUDIO VISUAL MATERIAL - JUVENL $3,744 $1,992 $1,447 $8,728 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.14.5713 PRINT MATERIALS - MISC $1,532 $4,868 $3,892 $6,573 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.18.5713 PRINT MATERIALS - NEWSPAPER $321 $377 $432 $423 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.19.5713 PRINT MATERIALS - PERIODICALS $6,935 $7,798 $6,256 $6,689 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.23.5713 PRINT MATERIALS - REFERENCE $1,757 $2,577 $1,812 $1,712 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.26.5713 PRINT MATERIALS - SERIALS $1,732 $2,261 $2,042 $3,850 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.35.5714 AUDIO VISUAL MATRL - DATA BASE $0 $0 $0 $10,434 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.36.5713 PRINT MATERIALS - YOUNG ADULT $0 $0 $0 $8,402 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 LIBRARY Total $1,039,513 $1,076,229 $1,030,989 $1,136,170 $1,255,167 $1,255,167 $767,730 $1,213,568 $1,259,813 $1,259,813 $4,646 0.37%$0 CULTURE, RECREATION & EDUCATION - PARKS ADMINISTRATION: Page 10 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 18, 2014 100.05.72.01.5101 SALARIES & WAGES OTHER $133,402 $131,402 $131,828 $139,701 $138,858 $138,858 $94,701 $144,796 $148,592 $0 ($138,858) -100.00% $0 100.05.72.01.5102 PARKS DEPT. OVERTIME $2,355 $2,681 $1,395 $3,363 $3,149 $3,149 $2,777 $3,000 $3,258 $0 ($3,149) -100.00% $0 100.05.72.01.5201 FICA $10,256 $10,471 $10,347 $9,766 $11,273 $11,273 $7,123 $11,011 $12,026 $0 ($11,273) -100.00% $0 100.05.72.01.5202 PENSION $14,613 $12,544 $7,958 $8,430 $9,941 $9,941 $6,470 $10,346 $10,326 $0 ($9,941) -100.00% $0 100.05.72.01.5203 HEALTH $19,561 $17,939 $26,303 $21,488 $21,661 $21,661 $14,352 $20,568 $29,932 $0 ($21,661) -100.00% $0 100.05.72.01.5204 LIFE $657 $670 $725 $713 $775 $775 $475 $733 $660 $0 ($775) -100.00% $0 100.05.72.01.5205 FSA FEE EXPENSE $51 $52 $61 $57 $72 $72 $25 $50 $0 $0 ($72) -100.00% $0 100.05.72.01.5225 CLOTHING ALLOWANCE $548 $250 $675 $390 $550 $550 $0 $550 $550 $0 ($550) -100.00% $0 100.05.72.01.5229 HEALTH INS. ALLOWANCE $1,600 $4,800 $4,800 $4,800 $4,800 $4,800 $3,200 $4,800 $4,800 $0 ($4,800) -100.00% $0 100.05.72.01.5506 COMPUTER CHARGES/CITY HALL $4,608 $4,417 $4,906 $3,566 $2,980 $2,980 $2,036 $2,980 $3,150 $0 ($2,980) -100.00% $0 100.05.72.01.5603 TELEPHONE/PARKS $1,241 $1,086 $1,082 $1,028 $240 $240 $106 $240 $120 $0 ($240)-100.00%$0 PARKS-ADMINISTRATION Total $188,892 $186,312 $190,081 $193,301 $194,299 $194,299 $131,266 $199,073 $213,414 $0 ($194,299)-100.00%$0 CULTURE, RECREATION & EDUCATION - PARKS OPERATIONS: 100.05.72.02.5101 SALARIES AND WAGES $7,338 $9,099 $11,636 $8,535 $7,499 $7,499 $5,442 $8,471 $9,216 $0 ($7,499) -100.00% $0 100.05.72.02.5102 OVERTIME $1,248 $1,732 $1,079 $128 $2,582 $2,582 $1,148 $1,500 $2,724 $0 ($2,582) -100.00% $0 100.05.72.02.5130 WAGES PARKS OTHER $23,037 $21,027 $24,440 $24,741 $27,308 $27,308 $20,921 $24,521 $18,721 $0 ($27,308) -100.00% $0 100.05.72.02.5131 WAGES SHOP WORK $20,248 $22,612 $21,141 $18,104 $32,230 $32,230 $14,720 $22,643 $36,105 $0 ($32,230) -100.00% $0 100.05.72.02.5132 WAGES BUILDING/GROUNDS MAINT $40,556 $37,778 $46,508 $46,982 $40,586 $40,586 $29,287 $41,936 $45,465 $0 ($40,586) -100.00%$0 100.05.72.02.5133 WAGES GRASS MOWING $11,739 $10,524 $13,874 $15,006 $17,905 $17,905 $11,615 $15,983 $20,058 $0 ($17,905) -100.00% $0 100.05.72.02.5134 WAGES ATHLETIC FIELD PREPARA $677 $422 $724 $420 $3,581 $3,581 $579 $697 $4,012 $0 ($3,581) -100.00% $0 100.05.72.02.5135 WAGES SNOW REMOVAL $7,850 $8,340 $4,540 $7,717 $8,356 $8,356 $12,864 $14,364 $9,361 $0 ($8,356) -100.00% $0 100.05.72.02.5201 FICA $8,550 $8,459 $9,406 $10,472 $10,805 $10,805 $7,718 $9,694 $11,234 $0 ($10,805) -100.00% $0 100.05.72.02.5202 PENSION $7,600 $6,168 $4,412 $5,805 $5,810 $5,810 $4,345 $6,335 $5,945 $0 ($5,810) -100.00% $0 100.05.72.02.5203 HEALTH $5,643 $6,745 $7,257 $7,844 $10,081 $10,081 $5,823 $8,670 $10,420 $0 ($10,081) -100.00% $0 100.05.72.02.5204 LIFE $213 $177 $259 $392 $326 $326 $247 $359 $337 $0 ($326) -100.00% $0 100.05.72.02.5225 CLOTHING ALLOWANCE $1,152 $1,417 $1,255 $1,377 $1,190 $1,190 $960 $1,190 $1,190 $0 ($1,190) -100.00% $0 100.05.72.02.5301 TRAINING $110 $125 $265 $145 $300 $300 $45 $200 $200 $0 ($300) -100.00% $0 100.05.72.02.5405 MAINT OF VEHICLES & EQUIP $24,934 $19,389 $16,953 $20,626 $20,000 $20,000 $17,999 $20,000 $20,000 $0 ($20,000) -100.00% $0 100.05.72.02.5410 RENTALS & LEASES $1,712 $2,545 $1,775 $1,331 $2,200 $2,200 $769 $1,500 $1,500 $0 ($2,200) -100.00% $0 100.05.72.02.5415 MAINT OF BLDGS & GROUNDS $19,685 $20,541 $16,712 $22,110 $21,850 $21,850 $13,939 $21,850 $21,850 $0 ($21,850) -100.00% $0 100.05.72.02.5702 OPERATING SUPPLIES & EXPENSE $4,706 $4,910 $6,026 $4,846 $6,500 $6,500 $7,039 $6,500 $6,500 $0 ($6,500) -100.00% $0 100.05.72.02.5731 SMALL TOOLS & MINOR EQUIPMEN $5,212 $5,803 $3,825 $4,888 $5,000 $5,000 $5,932 $5,000 $5,000 $0 ($5,000) -100.00% $0 100.05.72.02.5735 GAS, OIL & LUBRICATION $9,473 $13,730 $14,856 $13,896 $15,000 $15,000 $8,296 $15,000 $15,000 $0 ($15,000) -100.00% $0 100.05.72.02.5801 PROFESSIONAL & CONSULTANT FE $0 $836 $1,155 $1,196 $1,000 $1,000 $38 $1,000 $1,000 $0 ($1,000) -100.00% $0 100.05.72.02.5820 CONTRACTED SERVICES $57,473 $58,754 $61,531 $52,678 $59,400 $59,400 $36,640 $59,400 $61,160 $0 ($59,400) -100.00% $0 100.05.72.02.5910 UTILITIES $18,421 $19,194 $20,053 $20,327 $21,000 $21,000 $15,668 $21,000 $21,420 $0 ($21,000) -100.00% $0 100.05.72.02.5915 UTILITIES/WCA/RCA $7,019 $7,256 $7,306 $7,606 $8,500 $8,500 $6,405 $8,500 $8,500 $0 ($8,500)-100.00%$0 PARKS-OPERATIONS Total $284,594 $287,586 $296,988 $297,172 $329,008 $329,008 $228,442 $316,311 $336,918 $0 ($329,008)-100.00%$0 CULTURE, RECREATION & EDUCATION - PARKS HISTORICAL: 100.05.72.03.5603 TELEPHONE CHARGES/PARKS $153 $144 $133 $122 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.03.5702 OPERATING SUPPLIES & EXPENSES $368 $423 $693 $939 $700 $700 $2,382 $700 $700 $700 $0 0.00% $0 100.05.72.03.5820 CONTRACTED SERVICES $7,041 $4,939 $4,862 $4,906 $4,660 $4,660 $3,004 $4,660 $4,960 $4,960 $300 6.44% $0 100.05.72.03.5910 UTILITIES $2,946 $4,356 $4,015 $4,004 $5,000 $5,000 $3,687 $4,500 $4,500 $4,500 ($500) -10.00% $0 100.05.72.03.5915 SEWER AND WATER USAGE $880 $1,001 $858 $772 $970 $970 $672 $970 $970 $970 $0 0.00%$0 PARKS-HISTORICAL Total $11,388 $10,862 $10,560 $10,743 $11,330 $11,330 $9,745 $10,830 $11,130 $11,130 ($200)-1.77%$0 Page 11 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 18, 2014 CULTURE, RECREATION & EDUCATION - PARKS H.S. ATHLETIC: 100.05.72.04.5420 FEE TO SCHOOL DISTRICT $2,798 $2,798 $2,480 $2,961 $2,700 $2,700 $0 $2,700 $3,000 $3,000 $300 11.11% $0 100.05.72.04.5702 OPERATING SUPPLIES & EXPENSE $452 $452 $457 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.04.5820 CONTRACTED SERVICES $5,940 $5,940 $6,000 $6,000 $6,100 $6,100 $0 $6,100 $6,100 $6,100 $0 0.00% $0 100.05.72.04.5910 UTILITIES $1,341 $1,568 $1,316 $1,519 $1,700 $1,700 $0 $1,700 $1,700 $1,700 $0 0.00% $0 100.05.72.04.5915 SEWER AND WATER USAGE $4,922 $4,922 $6,934 $5,030 $6,200 $6,200 $0 $6,200 $6,200 $6,200 $0 0.00%$0 PARKS-HS ATHLETIC FIELD Total $15,453 $15,680 $17,186 $15,510 $16,700 $16,700 $0 $16,700 $17,000 $17,000 $300 1.80%$0 TOTAL PARKS $500,327 $500,440 $514,815 $516,726 $551,336 $551,336 $369,452 $542,914 $578,462 $28,130 ($523,206)-94.90%$0 CULTURE, RECREATION & EDUCATION - RECREATION ADMINISTRATION: 100.05.72.10.5101 SALARIES & WAGES $126,593 $130,430 $129,917 $132,447 $135,360 $135,360 $88,961 $135,900 $146,789 $193,331 $57,971 42.83% $0 100.05.72.10.5102 SALARIES & WAGES - OVERTIME $2,087 $422 $981 $912 $804 $804 $412 $804 $701 $0 ($804) -100.00% $0 100.05.72.10.5201 FICA $9,075 $9,490 $9,498 $9,546 $10,417 $10,417 $6,444 $10,417 $11,283 $14,790 $4,373 41.98% $0 100.05.72.10.5202 PENSION $13,661 $11,654 $7,633 $8,710 $9,238 $9,238 $6,154 $9,238 $9,737 $10,445 $1,207 13.06% $0 100.05.72.10.5203 HEALTH $34,236 $39,279 $37,327 $51,072 $50,582 $50,582 $31,197 $48,000 $59,864 $59,864 $9,282 18.35% $0 100.05.72.10.5204 LIFE $321 $380 $343 $354 $353 $353 $226 $0 $235 $287 ($66) -18.74% $0 100.05.72.10.5205 FSA FEE EXPENSE $55 $65 $65 $59 $72 $72 $39 $0 $0 $0 ($72) -100.00% $0 100.05.72.10.5229 HEALTH INS. ALLOWANCE $150 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.10.5301 TRAINING $0 $99 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.10.5302 MILEAGE $669 $929 $593 $874 $1,000 $1,000 $194 $1,000 $1,000 $1,000 $0 0.00% $0 100.05.72.10.5303 CONFERENCES AND SPECIAL EVEN $0 $0 $0 $0 $870 $870 $0 $0 $870 $870 $0 0.00% $0 100.05.72.10.5305 DUES AND MEMBERSHIPS $802 $1,083 $1,110 $1,089 $1,100 $1,100 $779 $1,100 $1,100 $1,100 $0 0.00% $0 100.05.72.10.5401 COPIER MAINTENANCE $284 $330 $301 $0 $1,200 $1,200 $561 $1,200 $1,200 $1,200 $0 0.00% $0 100.05.72.10.5506 COMPUTER CHARGES/CITY HALL $7,756 $8,022 $8,430 $7,745 $9,299 $9,299 $8,375 $9,299 $8,620 $8,620 ($679) -7.30% $0 100.05.72.10.5601 TELEPHONE $1,237 $1,371 $1,292 $1,431 $600 $600 $460 $600 $900 $900 $300 50.00% $0 100.05.72.10.5701 OFFICE SUPPLIES AND EXPENSES $2,310 $2,620 $2,940 $2,589 $2,670 $2,670 $931 $2,670 $2,670 $2,670 $0 0.00% $0 100.05.72.10.5702 OPERATING SUPPLIES AND EXPEN $402 $1,119 $10 $267 $900 $900 $210 $900 $1,100 $1,100 $200 22.22% $0 100.05.72.10.5820 CONTRACTED SERVICES $15,560 $14,180 $12,168 $16,347 $15,300 $15,300 $6,547 $15,300 $15,510 $15,510 $210 1.37% $0 100.05.72.10.6080 GIFT CERTIFICATES $40 $0 $0 $0 $80 $80 $0 $80 $80 $80 $0 0.00% $0 100.05.72.10.6035 TICKET SALES EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $18,500 $18,500 $18,500 #DIV/0!$0 RECREATION-ADMINISTRATION Total $215,236 $221,472 $212,609 $233,441 $239,845 $239,845 $151,490 $236,508 $280,159 $330,266 $90,421 37.70%$0 CULTURE, RECREATION & EDUCATION - RECREATION AQUATICS PROGRAM: 100.05.72.11.5110 INSTRUCTION RELATED $1,473 $758 $1,725 $595 $1,455 $1,455 $520 $1,455 $1,080 $1,080 ($375) -25.77% $0 100.05.72.11.5301 TRAINING $0 $30 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.11.5820 CONTRACTED SERVICES $0 $708 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.11.6002 CRIMINAL HISTORY CHECKS $0 $0 $7 $0 $35 $35 $0 $35 $35 $35 $0 0.00%$0 RECREATION-AQUATICS Total $1,473 $1,495 $1,732 $595 $1,490 $1,490 $520 $1,490 $1,115 $1,115 ($375)-25.17%$0 CULTURE, RECREATION & EDUCATION - RECREATION ARTS & CRAFTS PROGRAM: 100.05.72.12.5101 SALARIES AND WAGES $761 $885 $648 $1,621 $724 $724 $0 $200 $100 $100 ($624) -86.19% $0 100.05.72.12.5110 INSTRUCTION RELATED $1,509 $1,422 $2,479 $2,956 $3,664 $3,664 $4,589 $3,664 $4,816 $4,816 $1,152 31.44% $0 100.05.72.12.5201 FICA $58 $68 $50 $124 $55 $55 $0 $15 $8 $8 ($47) -85.45% $0 100.05.72.12.5702 OPERATING SUPPLIES $31 $126 $142 $51 $170 $170 $0 $15 $160 $160 ($10) -5.88% $0 100.05.72.12.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $14 $14 $0 $14 $7 $7 ($7)-50.00%$0 RECREATION-ARTS & CRAFTS Total $2,359 $2,500 $3,319 $4,752 $4,627 $4,627 $4,589 $3,908 $5,091 $5,091 $464 10.03%$0 Page 12 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 18, 2014 CULTURE, RECREATION & EDUCATION - RECREATION ATHLETICS PROGRAM: 100.05.72.13.5101 SALARIES AND WAGES $33,181 $21,583 $20,016 $22,768 $32,845 $32,845 $13,407 $34,000 $29,476 $29,476 ($3,369) -10.26% $0 100.05.72.13.5110 INSTRUCTION RELATED $71,762 $80,582 $83,932 $95,554 $93,880 $93,880 $65,183 $70,000 $90,313 $90,313 ($3,567) -3.80% $0 100.05.72.13.5201 FICA $2,297 $2,680 $2,743 $3,131 $3,741 $3,741 $2,215 $2,601 $3,343 $3,343 ($398) -10.64% $0 100.05.72.13.5702 OPERATING SUPPLIES $5,055 $4,448 $6,544 $5,882 $6,280 $6,280 $3,813 $5,200 $5,506 $5,506 ($774) -12.32% $0 100.05.72.13.5820 CONTRACTED SERVICES $3,282 $3,964 $2,868 $3,369 $4,192 $4,192 $3,120 $3,120 $3,070 $3,070 ($1,122) -26.77% $0 100.05.72.13.6002 CRIMINAL HISTORY CHECKS $21 $357 $182 $0 $429 $429 $0 $429 $423 $423 ($6)-1.40%$0 RECREATION-ATHLETICS Total $115,597 $113,613 $116,285 $130,704 $141,367 $141,367 $87,739 $115,350 $132,131 $132,131 ($9,236)-6.53%$0 CULTURE, RECREATION & EDUCATION - RECREATION SAFETY PROGRAM: 100.05.72.14.5101 SALARIES AND WAGES $1,630 $1,525 $1,282 $1,500 $1,620 $1,620 $882 $1,260 $1,554 $1,554 ($66) -4.07% $0 100.05.72.14.5110 INSTRUCTION RELATED $1,300 $1,640 $3,244 $620 $1,410 $1,410 $400 $600 $1,410 $1,410 $0 0.00% $0 100.05.72.14.5201 FICA $125 $117 $98 $115 $124 $124 $67 $96 $119 $119 ($5) -4.03% $0 100.05.72.14.5702 OPERATING SUPPLIES $305 $181 $96 $97 $400 $400 $0 $100 $300 $300 ($100) -25.00% $0 100.05.72.14.5730 PROGRAM MATERIALS $2,063 $2,365 $3,198 $3,287 $3,593 $3,593 $540 $2,140 $2,994 $2,994 ($599) -16.67% $0 100.05.72.14.5820 CONTRACTED SERVICES $2,348 $2,596 $0 $2,508 $2,550 $2,550 $2,280 $2,280 $2,295 $2,295 ($255) -10.00% $0 100.05.72.14.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $10 $10 $0 $10 $10 $10 $0 0.00%$0 RECREATION-SAFETY Total $7,770 $8,424 $7,918 $8,126 $9,707 $9,707 $4,169 $6,486 $8,682 $8,682 ($1,025)-10.56%$0 CULTURE, RECREATION & EDUCATION - RECREATION CHILD CARE PROGRAM: 100.05.72.16.5101 SALARIES AND WAGES $63,769 $61,607 $63,797 $61,614 $66,712 $66,712 $55,695 $58,000 $64,183 $64,183 ($2,529) -3.79% $0 100.05.72.16.5201 FICA $4,878 $4,713 $4,881 $4,714 $5,104 $5,104 $4,315 $4,437 $4,910 $4,910 ($194) -3.80% $0 100.05.72.16.5301 TRAINING $0 $0 $120 $53 $75 $75 $0 $0 $75 $75 $0 0.00% $0 100.05.72.16.5702 OPERATING SUPPLIES $7,984 $8,407 $8,698 $9,786 $11,180 $11,180 $7,092 $9,000 $10,600 $10,600 ($580) -5.19% $0 100.05.72.16.5820 CONTRACTED SERVICES $4,959 $5,980 $7,928 $6,689 $5,820 $5,820 $6,905 $5,820 $5,720 $5,720 ($100) -1.72% $0 100.05.72.16.6002 CRIMINAL HISTORY CHECKS $574 $259 $0 $84 $827 $827 $91 $827 $252 $252 ($575)-69.53%$0 RECREATION-CHILD CARE Total $82,164 $80,966 $85,424 $82,940 $89,718 $89,718 $74,098 $78,084 $85,740 $85,740 ($3,978)-4.43%$0 CULTURE, RECREATION & EDUCATION - RECREATION LEAGUES PROGRAM: 100.05.72.17.5101 SALARIES AND WAGES $14,352 $14,113 $17,190 $14,622 $22,491 $22,491 $10,087 $12,000 $18,209 $18,209 ($4,282) -19.04% $0 100.05.72.17.5110 INSTRUCTION RELATED $1,375 $475 $600 $0 $1,200 $1,200 $0 $600 $1,200 $1,200 $0 0.00% $0 100.05.72.17.5201 FICA $1,098 $1,080 $1,315 $1,119 $1,721 $1,721 $772 $918 $1,393 $1,393 ($328) -19.06% $0 100.05.72.17.5302 MILEAGE $0 $52 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.17.5702 OPERATING SUPPLIES & EXPENSES $48,987 $31,615 $42,622 $45,536 $51,211 $51,211 $15,692 $44,600 $52,549 $52,549 $1,338 2.61%$0 100.05.72.17.5820 CONTRACTED SERVICES $1,752 $1,008 $0 $1,050 $2,514 $2,514 $2,118 $2,514 $2,270 $2,270 ($244) -9.71% $0 100.05.72.17.6002 CRIMINAL HISTORY CHECKS $658 $448 $273 $546 $910 $910 $168 $588 $662 $662 ($248)-27.25%$0 RECREATION-LEAGUES Total $68,221 $48,791 $62,000 $62,872 $80,047 $80,047 $28,837 $61,220 $76,283 $76,283 ($3,764)-4.70%$0 CULTURE, RECREATION & EDUCATION - RECREATION VARIED INTERESTS PROGRAM: 100.05.72.18.5101 SALARIES AND WAGES $1,560 $1,695 $1,853 $1,805 $1,183 $1,183 $733 $800 $1,397 $1,397 $214 18.09% $0 100.05.72.18.5110 INSTRUCTION RELATED $7,233 $7,811 $7,027 $11,627 $12,029 $12,029 $5,749 $7,250 $11,887 $11,887 ($142) -1.18% $0 100.05.72.18.5201 FICA $119 $136 $142 $138 $205 $205 $56 $61 $242 $242 $37 18.05% $0 100.05.72.18.5702 OPERATING SUPPLIES $508 $884 $1,017 $1,504 $25 $25 $0 $25 $25 $25 $0 0.00% $0 100.05.72.18.5820 CONTRACTED SERVICES $733 $2,689 $571 $0 $2,068 $2,068 $572 $600 $2,068 $2,068 $0 0.00% $0 100.05.72.18.6002 CRIMINAL HISTORY CHECKS $0 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 RECREATION-VARIED INTERESTS Total $10,154 $13,228 $10,609 $15,074 $15,510 $15,510 $7,110 $8,736 $15,619 $15,619 $109 0.70%$0 TOTAL RECREATION PROGRAMS $287,738 $269,017 $287,286 $305,063 $342,466 $342,466 $207,062 $275,274 $324,661 $324,661 ($17,805)-5.20%$0 TOTAL RECREATION $502,974 $490,490 $499,895 $538,504 $582,311 $582,311 $358,552 $511,782 $604,820 $654,927 $72,616 12.47%$0 TOTAL PARKS & RECREATION $1,003,301 $990,930 $1,014,710 $1,055,230 $1,133,647 $1,133,647 $728,004 $1,054,696 $1,183,282 $683,057 ($450,591)-39.75%$0 $2,098,666 $2,119,972 $2,102,178 $2,247,413 $2,446,314 $2,446,314 $1,555,154 $2,327,683 $2,502,595 $2,002,370 ($443,944)-18.15%$0TOTAL CULTURE, RECREATION & EDUCATION Page 13 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 18, 2014 CONSERVATION & DEVELOPMENT - CDD PLANNING DIVISION: 100.06.18.01.5101 SALARIES AND WAGES $175,703 $175,319 $180,766 $203,318 $224,673 $224,673 $149,243 $227,713 $236,451 $236,451 $11,778 5.24%$0 100.06.18.01.5102 OVERTIME $86 $1,487 $956 $67 $4,898 $4,898 $0 $1,000 $4,995 $4,995 $97 1.98% $0 100.06.18.01.5201 FICA $13,306 $13,303 $13,764 $15,257 $17,929 $17,929 $11,188 $17,072 $19,205 $19,205 $1,276 7.11% $0 100.06.18.01.5202 PENSION $19,069 $16,062 $10,779 $13,560 $16,070 $16,070 $10,251 $15,649 $16,418 $16,418 $348 2.17% $0 100.06.18.01.5203 HEALTH $35,063 $28,886 $29,944 $33,347 $44,787 $44,787 $23,363 $36,057 $35,919 $35,919 ($8,868) -19.80% $0 100.06.18.01.5204 LIFE $136 $152 $168 $172 $202 $202 $135 $205 $207 $207 $5 2.40% $0 100.06.18.01.5205 FSA FEE EXPENSE $121 $179 $196 $172 $216 $216 $101 $216 $0 $0 ($216) -100.00% $0 100.06.18.01.5229 HEALTH INSURANCE ALLOWANCE $2,000 $4,800 $4,800 $4,800 $4,800 $4,800 $3,200 $4,853 $9,600 $9,600 $4,800 100.00% $0 100.06.18.01.5301 TRAINING $0 $204 $235 $133 $400 $400 $0 $200 $400 $400 $0 0.00% $0 100.06.18.01.5302 MILEAGE $653 $481 $529 $446 $500 $500 $396 $500 $500 $500 $0 0.00% $0 100.06.18.01.5303 CONFERENCES & SPECIAL EVENTS $485 $1,478 $1,677 $2,798 $1,000 $1,000 $1,303 $1,001 $2,650 $2,650 $1,650 165.00% $0 100.06.18.01.5305 MEMBERSHIPS & DUES $1,070 $1,090 $1,125 $1,225 $1,100 $1,100 $1,170 $1,100 $1,100 $1,100 $0 0.00% $0 100.06.18.01.5405 VEHICLE MAINTENANCE $0 $365 $547 $0 $350 $350 $31 $350 $350 $350 $0 0.00% $0 100.06.18.01.5410 MAINT. & RENTAL OF EQUIP. - $5,665 $5,518 $5,884 $6,474 $6,000 $6,000 $4,781 $6,000 $6,900 $6,900 $900 15.00% $0 100.06.18.01.5506 COMPUTER CHARGES/CITY HALL $2,772 $5,215 $2,400 $2,400 $3,080 $3,080 $2,400 $3,000 $2,400 $2,400 ($680) -22.08% $0 100.06.18.01.5601 TELEPHONE/CITY HALL $1,182 $1,491 $1,532 $1,451 $1,212 $1,212 $400 $1,200 $1,020 $1,020 ($192) -15.84% $0 100.06.18.01.5701 OFFICE SUPPLIES $488 $99 $649 $460 $800 $800 $101 $700 $800 $800 $0 0.00% $0 100.06.18.01.5704 OTHER SUPPLIES AND EXPENSES $1,646 $1,956 $928 $2,309 $2,000 $2,000 $1,516 $2,000 $2,000 $2,000 $0 0.00% $0 100.06.18.01.5713 PRINT MATERIALS $0 $168 $0 $292 $700 $700 $0 $500 $500 $500 ($200) -28.57% $0 100.06.18.01.5801 PROFESSIONAL SERVICES $4,575 $2,500 $7,530 $2,179 $5,000 $5,000 $0 $5,000 $4,000 $4,000 ($1,000) -20.00% $0 100.06.18.01.5804 ECONOMIC DEVELOPMENT $2,522 $3,142 $2,182 $4,161 $10,000 $10,000 $2,155 $4,000 $8,000 $8,000 ($2,000)-20.00%$0 CDD-PLAN DIVISION Total $266,540 $263,894 $266,592 $295,021 $345,716 $345,716 $211,735 $328,315 $353,414 $353,414 $7,697 2.23%$0 $266,540 $263,894 $266,592 $295,021 $345,716 $345,716 $211,735 $328,315 $353,414 $353,414 $7,697 2.23%$0 CAPITAL OUTLAY - INFORMATION TECHNOLOGY/POLICE/PUBLIC WORKS: 100.07.01.06.6501 COMPUTER REPLACEMENTS $0 $0 $33,663 $20,268 $49,000 $49,000 $12,797 $49,000 $18,000 $18,000 ($31,000) -63.27% $0 100.07.01.06.6502 MOBILE DEVICES $0 $0 $0 $0 $8,000 $8,000 $2,386 $8,000 $4,000 $4,000 ($4,000) -50.00% $0 100.07.01.06.6503 SERVER REPLACEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $6,500 $6,500 $6,500 #DIV/0! $0 100.07.20.01.6501 POLICE VEHICLE REPLACEMENT $73,128 $79,379 $125,416 $96,731 $104,483 $104,483 $46 $104,483 $107,963 $107,963 $3,480 3.33% $0 100.07.51.02.6502 MAJOR ROAD IMPROVEMENT $552,908 $580,219 $825,033 $636,541 $625,000 $625,000 $406 $625,000 $625,000 $625,000 $0 0.00% $0 100.07.51.07.6504 DPW VEHICLE REPLACEMENT $145,531 $155,343 $160,037 $163,683 $183,750 $183,750 $0 $170,000 $185,000 $185,000 $1,250 0.68%$0 TOTAL CAPITAL OUTLAY $771,567 $814,940 $1,144,149 $917,224 $970,233 $970,233 $15,635 $956,483 $946,463 $946,463 ($23,770)-2.45%$0 CONTINGENCY (0.50% OF BUDGET-MINIMUM): 100.07.81.00.6601 CONTINGENCY FUND $0 $0 $0 $0 $79,749 $79,749 $0 $0 $75,000 $75,000 ($4,749)-5.95%$0 DEBT SERVICE - NON-DEPARTMENTAL: 100.08.06.00.6090 BANK SERVICE CHARGES $22,641 $17,981 $14,989 $18,952 $18,000 $18,000 $11,482 $18,000 $18,000 $18,000 $0 0.00%$0 TOTAL DEBT SERVICE $22,641 $17,981 $14,989 $18,952 $18,000 $18,000 $11,482 $18,000 $18,000 $18,000 $0 0.00%$0 TOTAL CONSERVATION & DEVELOPMENT Page 14 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 18, 2014 OTHER FINANCING USES (REFLECTED IN 2012 + CAPITAL OUTLAY) : 100.30.01.00.9220 TRF TO CAP IMPROV FROM MAYOR $2,400 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.02.00.9220 TRF TO CAP IMPROV FROM GF $2,400 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.03.00.9220 TRF TO CAP IMPROV FROM GF $0 $6,600 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.04.00.9220 TRF TO CAP IMPROV FROM GF $1,200 $1,100 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.09.00.9220 TRF TO CAP IMPROV FROM GF $0 $1,100 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.14.00.9220 TRF TO CAP IMPROV FROM GF $2,600 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.16.00.9220 TRF TO CAP IMPROV FROM GF $1,400 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.18.01.9220 TRF TO CAP IMPROV FROM GF $2,400 $2,200 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.20.01.9220 TRF TO CAP IMPROV FROM GF $9,800 $3,300 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.25.00.9220 TRF TO CAP IMPROV FROM GF $1,900 $1,100 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.51.01.9220 TRF TO CAP IMPROV FROM GF $1,200 $2,200 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.71.00.9220 TRF TO CAP IMPROV FROM GF $2,400 $3,300 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.72.01.9220 TRF TO CAP IMPROV FROM GF $0 $1,100 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 TOTAL OTHER FINANCING USES $27,700 $22,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 TOTAL GENERAL FUND EXPENDITURES $13,222,581 $13,200,171 $13,421,729 $13,977,467 $14,389,739 $14,389,739 $8,485,154 $14,012,143 $14,937,517 $14,602,344 $212,605 1.48%$0 GENERAL FUND BALANCE $5,206,723 $5,703,118 $6,078,460 $6,266,661 $5,598,979 $5,598,979 $6,611,181 $6,311,010 $6,611,181 $712,031 12.72%$0 PER RESOLUTION #UNASSIGNED (2 MONTHS EXP)$2,489,586 $2,433,724 COMMITTED (COMP ABS)$3,219,645 $3,219,645 TOTAL FUND BALANCE REQUIRED $5,709,231 $5,653,369 Page 15 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 2014 Adopted - $14,389,739 2015 Proposed - $14,602,344 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 2014 Adopted - $14,389,739 $2,298,854 $6,139,602 $2,087,620 $3,650 $2,446,314 $345,716 $1,049,983 $18,000 $- 2015 Proposed - $14,602,344 $2,261,199 $6,339,413 $2,602,836 $3,650 $2,002,370 $353,414 $1,021,462 $18,000 $- Change $(37,655) $199,811 $515,216 $- $(443,944) $7,698 $(28,521) $- $- CITY OF MUSKEGO General Fund Expenditures SECTION 5 PROPOSD 2015 PERSONNEL BUDGET 2014 2015 DEPARTMENT POSITION STATUS ADOPTED PROPOSED CHANGE MAYOR MAYOR SECRETARY 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 1.50 CLERK SECRETARY Part-Time 0.50 0.00 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 0.00 8.13 8.00 (0.13) ASSESSOR ASSESSOR Full-Time 1.00 0.00 ASSESSMENT TECH Full-Time 0.50 0.00 1.50 0.00 (1.50) COURT COURT CLERK Full-Time 1.00 1.00 DEPUTY COURT CLERK Part-Time 1.00 1.00 2.00 2.00 0.00 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 PC INTERN Part-Time 0.50 0.50 3.00 3.00 0.00 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 1.00 1.00 PATROL OFFICER Full-Time 17.00 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 2014 2015 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 BUILDING CLERK Full-Time 1.00 1.00 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/ENGINEER Full-Time 1.00 1.00 CIVIL TECH II Full-Time 1.00 1.00 ENGINEERING INTERN Part-Time 0.00 0.50 2.00 2.50 0.50 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 12.00 PW SHOP MECHANIC Full-Time 1.00 1.00 14.10 17.10 3.00 LIBRARY LIBRARY DIRECTOR Full-Time 1.00 1.00 HEAD OF PUBLIC SERVICES Full-Time 1.00 1.00 CIRCULATION SUPERVISOR Full-Time 1.00 1.00 ADMINISTRATIVE SERVICES LIBRARIAN Full-Time 1.00 1.00 LIBRARIAN - ADULT & YOUNG ADULT Full-Time 2.00 2.00 LIBRARIAN-CHILDREN'S Full-Time 1.00 1.00 REFERENCE ASSISTANT Full-Time 1.00 1.00 REFERENCE ASSISTANT Part-Time 1.00 1.00 CHILDREN'S ASSISTANT Full-Time 1.00 1.00 LIBRARY CLERK Full-Time 2.00 2.00 LIBRARY AIDE Part-Time 2.00 2.00 LIBRARY PAGE Part-Time 0.80 0.80 14.80 14.80 0.00 Page 2 2014 2015 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 0.00 RECREATION DIRECTOR Full-Time 0.00 1.00 PARKS & RECREATION SECRETARY Full-Time 1.00 0.00 RECREATION SPECIALIST Part-Time 0.00 0.50 RECREATION PROGRAM MANAGER Full-Time 1.00 1.00 3.00 2.50 (0.50) PARKS PARKS MAINT SUPERVISOR Full-Time 1.00 0.00 PARKS MAINT II Full-Time 1.00 0.00 CUSTODIAN Part-Time 0.15 0.00 2.15 0.00 (2.15) 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 114.56 113.78 (0.77) Decrease of 0.77 FTE's from adopted 2014 Budget to proposed 2015 Budget. Note: Information presented above indicates departments where staff are generally assigned. Does not in every September 18th, 2014 case reflect 100% of where the position is allocated. It is proposed for 2015 that some Departments may share staff either formally or informally to make full use of existing staff. Page 3 $(1,000,000) $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 General Government Public Safety Public Works Culture, Recreation & Education Conserv & Developmnt 2014 Budget - $9,635,412 $1,378,433 $4,892,288 $1,383,489 $1,667,628 $313,574 2015 Proposed - $9,635,957 $1,225,130 $5,058,267 $1,672,912 $1,356,855 $322,793 Change $(153,303) $165,979 $289,423 $(310,773) $9,219 CITY OF MUSKEGO General Fund Personnel Expenditures SECTION 6 PROPOSD 2015 DEBT SERVICE BUDGETS CITY OF MUSKEGO DEBT SERVICE FUND SUMMARY PROPOSED 2015 BUDGET 1/1/2015 PRINCIPAL OTHER 12/31/2015 FUND BEGINNING & INTEREST SOURCES/ENDING NUMBER FUND DESCRIPTION BALANCE REVENUES PAYMENTS (USES) BALANCE 301 GENERAL DEBT 2,373,054$ 2,141,645$ 2,948,820$ 945,038$ 2,510,917$ 303 CDA LEASE REVENUE 439,033$ 425$ 163,300$ 163,300$ 439,458$ Total: 2,812,087$ 2,142,070$ 3,112,120$ 1,108,338$ 2,950,375$ FUND ACTIVITY September 17, 2014 Page 1 CITY OF MUSKEGO DEBT SERVICE FUND PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval 301.07.00.00.4531 INTEREST ON INVESTMENTS $2,047 $1,619 $3,121 $2,152 $2,500 $2,500 $0 $2,200 $2,300 ($200) -8.00% $0 301.07.85.00.4001 GENERAL PROPERTY TAXES $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% $0 301.07.85.00.4140 BABS REIMBURSEMENT $0 $54,957 $38,159 $42,868 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.07.85.00.4536 PROCEEDS ON LONG-TERM DEBT $6,390,000 $0 $0 $22,240,000 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.4537 PREMIUM ON DEBT ISSUANCE $89,625 $0 $0 $901,620 $0 $0 $0 $0 $0 $0 0.00% $0 301.20.85.00.8001 USE OF FUND BALANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.20.85.00.8215 TRF FROM CONSERV FUND $100,000 $0 $100,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $0 0.00% $0 301.20.85.00.8216 TRF FROM STORM WTR FUND $150,000 $0 $100,000 $75,361 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.20.85.00.8228 TRF FROM TIF #8 $94,186 $101,626 $98,126 $80,632 $82,500 $82,500 $208,644 $209,561 $210,730 $128,230 155.43% $0 301.20.85.00.8230 TRF FROM TID #10 $398,892 $534,794 $662,704 $455,513 $677,844 $677,844 $738,075 $738,134 $684,308 $6,464 0.95% $0 301.20.85.00.8401 TRF FROM CAPITAL BRWG $0 $0 $0 $200,000 $0 $0 $0 $0 $0 $0 $0 301.07.85.00.7001 PRINCIPAL $3,198,763 $1,099,978 $1,534,300 $1,684,160 $1,883,415 $1,883,415 $1,056,715 $1,893,415 $1,970,910 $87,495 4.65%$0 301.07.85.00.7002 INTEREST $714,276 $1,013,640 $1,075,359 $1,022,405 $980,964 $980,964 $464,499 $968,309 $977,910 ($3,054) -0.31% $0 301.07.85.00.7003 UNDERWRITER/DISCOUNT FEES $89,625 $0 $0 $419,370 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.7006 PAYMENT TO ESCROW AGENT $6,390,000 $0 $0 $23,184,346 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.7008 RADIO SYSTEM CAPITAL COSTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 REVENUES Total $9,707,880 $3,161,809 $3,141,456 $26,187,491 $2,952,189 $2,952,189 $3,136,064 $3,139,240 $3,086,683 $134,494 4.56%$0 EXPENDITURES Total $10,392,663 $2,113,618 $2,609,659 $26,310,281 $2,864,379 $2,864,379 $1,521,214 $2,861,724 $2,948,820 $84,441 2.95%$0 GENERAL DEBT Total ($684,783)$1,048,191 $531,797 ($122,790)$87,810 $87,810 $1,614,850 $277,516 $137,863 $50,053 0.00%$0 FUND BALANCE: $638,340 $1,686,531 $2,218,328 $2,095,538 $2,306,138 $2,306,138 $3,833,177 $2,373,054 $2,510,917 $204,779 8.88%$0 303.07.00.00.4531 INTEREST ON INVESTMENTS $916 $612 $700 $438 $700 $700 $0 $400 $425 ($275) -39.29% $0 303.20.85.00.8001 USE OF FUND BALANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 303.20.85.00.8265 TRF FROM CDA FUND #265 $168,100 $165,000 $161,725 $177,980 $169,175 $169,175 $150,842 $150,842 $163,300 ($5,875) -3.47% $0 303.07.85.00.7001 PRINCIPAL - CDA $100,000 $100,000 $100,000 $120,000 $145,000 $145,000 $0 $130,000 $140,000 ($5,000) -3.45% $0 303.07.85.00.7002 INTEREST - CDA $68,100 $65,000 $61,725 $57,980 $24,175 $24,175 $8,542 $20,842 $23,300 ($875)-3.62%$0 CDA LEASE DEBT Total $916 $612 $700 $438 $700 $700 $142,300 $400 $425 ($275)0.00%$0 FUND BALANCE: $436,884 $437,495 $438,195 $438,633 $438,895 $438,895 $580,495 $439,033 $439,458 $563 0.13%$0 $1,075,222 $2,124,025 $2,656,523 $2,534,172 $2,745,033 $2,745,033 $4,413,673 $2,812,087 $2,950,375 $205,342 7.48%$0 September 17, 2014 Page 2 CITY OF MUSKEGO GENERAL LONG-TERM OBLIGATIONS ACCOUNT GROUP ORIGINAL BALANCE ISSUE INTEREST DATE OF PRINCIPAL INTEREST AMOUNT OF OUTSTANDING RATE LOAN PAYABLE PAYABLE LOAN 12/31/14 Note 2.6-3.70 03/01/05 3/1/06-15 3/1 & 9/1 985,000 170,836 Bond - Refunding 3.7-4.00 06/01/06 6/1/07-17 6/1 & 12/1 5,160,000 1,955,000 Bond - Refunding 2.5-4.75 04/27/10 5/1/08-24 4/1 & 10/1 5,575,000 5,200,000 Taxable Bond - Refunding 4.0-6.50 04/27/10 5/1/08-18 4/1 & 10/1 815,000 525,000 Bond - Refunding 2.0-4.00 10/22/13 4/1/14-31 4/1 & 10/1 11,805,000 11,734,875 Note 2.0-3.125 10/22/13 4/1/14-23 4/1 & 10/1 885,000 868,300 Bond - Refunding 1.0-3.00 11/26/13 4/1/14-22 4/1 & 10/1 9,550,000 8,600,000 TOTAL LONG-TERM INDEBTEDNESS 34,775,000 29,054,012 DEBT LIMIT ~ 2014 Equalized Value of Taxable Property within City's Jurisdiction 2,644,311,300 5% Limit 5.00% Debt Limit as of December 31, 2014 132,215,565 Total General Obligation Debt Outstanding at December 31, 2014 29,054,012 Available Debt Capacity $103,161,553 78.03% AS OF DECEMBER 31, 2014 CITY OF MUSKEGO Projected Debt Service Schedule 12/31/14 Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Principal Interest Year (4/1) 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% (5/1) 2.0-2.375% 1999 00 2000 00 2001 00 2002 00 2003 0 35,836 0 0 0 0 0 0 0 0 0 0 2004 0 75,655 0 0 0 0 0 0 0 0 0 0 2005 0 75,655 0 16,669 0 0 0 0 0 0 0 0 2006 0 75,655 31,075 32,933 0 107,550 0 0 0 0 0 0 2007 75,000 74,905 31,075 32,103 25,000 214,600 0 0 0 0 0 0 2008 85,000 73,178 31,075 31,217 25,000 213,600 0 91,988 0 17,828 0 0 2009 100,000 70,900 62,150 29,810 465,000 203,800 0 183,975 0 35,656 0 0 2010 100,000 68,100 108,762 27,122 490,000 184,700 0 91,988 0 17,828 0 0 2011 100,000 65,000 114,977 23,485 510,000 164,063 0 294,033 0 46,260 0 157,020 2012 100,000 61,725 124,300 19,475 535,000 141,856 125,000 204,688 90,000 31,163 100,000 109,025 2013 120,000 60,310 149,160 14,751 555,000 118,694 125,000 202,188 100,000 28,325 110,000 128,643 2014 130,000 20,842 161,590 9,232 600,000 94,150 125,000 199,531 100,000 24,925 125,000 46,491 2015 140,000 23,300 170,835 3,162 625,000 68,119 150,000 196,250 125,000 20,500 125,000 53,625 2016 150,000 20,500 0 0 655,000 40,919 150,000 192,125 125,000 15,219 125,000 51,125 2017 150,000 17,500 0 0 675,000 13,500 125,000 187,844 125,000 9,750 125,000 48,625 2018 150,000 13,000 0 0 300,000 180,563 150,000 3,469 150,000 44,875 2019 200,000 10,000 400,000 167,813 0 0 150,000 41,875 2020 200,000 5,000 700,000 147,188 0 0 1,525,000 38,125 2021 0 0 750,000 119,531 0 0 0 0 2022 825,000 88,500 0 0 0 0 2023 850,000 55,000 0 0 0 0 2024 950,000 19,000 0 0 0 0 2025 00 00 00 2026 00 00 00 2027 00 00 00 2028 00 00 00 2029 00 00 00 2030 00 00 00 2031 00 00 00 Totals 1,800,000 847,060 985,000 239,957 5,160,000 1,565,550 5,575,000 2,622,202 815,000 250,923 2,535,000 719,429 -> || || || Principal Interest Principal Interest Principal Interest Principal Interest | Principal Interest | Total O/S Year (4/1) 2.0-3.25% (4/1) 2.00%-4.00% (4/1) 2.0-3.25% (4/1) 1.00-3.750% | | Payments @12/31 2.57426%Reduce Refunding $200K/$350K Premium || 1999 0 0 0 0 0 0 0 0 | 0 0 | 0 38,744,998 2000 0 0 0 0 0 0 0 0 | 0 0 | 0 38,744,998 2001 0 0 0 0 0 0 0 0 | 0 0 | 0 38,744,998 2002 0 0 0 0 0 0 0 139,975 | 0 139,975 | 139,975 38,744,998 2003 0 0 0 0 0 0 0 274,704 | 0 310,540 | 310,540 38,744,998 2004 0 0 0 0 0 0 0 342,365 | 0 418,020 | 418,020 38,744,998 2005 0 0 0 0 0 0 100,000 383,080 | 100,000 475,404 | 575,404 38,644,998 2006 0 0 0 0 0 0 200,000 379,930 | 231,075 596,068 | 827,143 38,413,923 2007 0 0 0 0 0 0 200,000 372,630 | 331,075 694,238 | 1,025,313 38,082,848 2008 0 0 0 0 0 0 200,000 365,130 | 341,075 792,940 | 1,134,015 37,741,772 2009 0 0 0 0 0 0 300,000 355,680 | 927,150 879,821 | 1,806,971 36,814,623 2010 0 0 0 0 0 0 400,000 344,380 | 1,098,762 734,118 | 1,832,879 35,715,863 2011 0 0 0 0 0 0 475,000 328,780 | 1,199,977 1,078,640 | 2,278,616 34,515,887 2012 0 0 0 0 0 0 560,000 309,730 | 1,634,300 877,661 | 2,511,961 32,881,587 2013 0 0 0 264,566 0 0 645,000 313,899 | 1,804,160 1,131,375 | 2,935,535 31,077,427 2014 1,931 12,538 68,194 442,839 16,700 23,255 695,000 115,349 | 2,023,415 989,151 | 3,012,566 29,054,012 2015 644 13,290 22,731 469,404 16,700 24,361 735,000 129,200 | 2,110,910 1,001,210 | 3,112,120 26,943,102 2016 2,574 13,257 90,926 468,268 50,100 24,027 775,000 114,501 | 2,123,600 939,941 | 3,063,541 24,819,502 2017 1,931 13,212 68,194 466,676 50,100 23,025 825,000 99,001 | 2,145,225 879,134 | 3,024,359 22,674,277 2018 7,723 13,116 272,777 463,267 66,800 22,023 925,000 74,251 | 2,022,300 814,563 | 2,836,863 20,651,977 2019 7,723 12,884 272,777 455,083 83,500 20,687 900,000 55,751 | 2,014,000 764,093 | 2,778,093 18,637,977 2020 7,723 12,575 272,777 444,172 100,200 18,182 850,000 33,251 | 3,655,700 698,493 | 4,354,193 14,982,277 2021 15,446 12,112 545,554 427,806 116,900 15,176 200,000 12,000 | 1,627,900 586,625 | 2,214,525 13,354,377 2022 13,515 11,533 477,360 407,347 183,700 12,254 200,000 6,000 | 1,699,575 525,634 | 2,225,209 11,654,802 2023 13,515 10,992 477,360 388,253 200,300 6,513 0 0 | 1,541,175 460,758 | 2,001,933 10,113,627 2024 27,030 10,181 954,720 359,611 0 0 0 0 | 1,931,750 388,793 | 2,320,543 8,181,875 2025 28,317 9,074 1,000,183 320,513 0 0 0 0 | 1,028,500 329,588 | 1,358,088 7,153,375 2026 29,604 7,916 1,045,646 279,597 0 0 0 0 | 1,075,250 287,513 | 1,362,763 6,078,125 2027 30,891 6,551 1,091,109 231,406 0 0 0 0 | 1,122,000 237,958 | 1,359,958 4,956,125 2028 32,178 4,975 1,136,572 175,714 0 0 0 0 | 1,168,750 180,689 | 1,349,439 3,787,375 2029 33,465 3,501 1,182,035 123,659 0 0 0 0 | 1,215,500 127,160 | 1,342,660 2,571,875 2030 34,753 2,137 1,227,497 75,468 0 0 0 0 | 1,262,250 77,605 | 1,339,855 1,309,625 2031 36,040 721 1,273,585 25,459 0 0 0 0 | 1,309,625 26,180 | 1,335,805 0 Totals 325,000 170,565 11,480,000 6,289,109 885,000 189,503 9,185,000 4,549,588 38,744,998 17,443,884 56,188,882 783,283,214 2013 2005 2006 2008 2008 $1,120,000 $1,585,000-($600,000) $5,160,000 $5,575,000 $815,000 2013 Refunding - $9,550k G.O. Bond - CDA TID 9 2013 2013 G.O. Bond - TID 10 2013 Refunding - $9,550k 2011 (2013 Refunding) $14,500,000 - $1,271,645 Water BALANCEG.O. Bond - Refundings G.O. Note G.O. Bond - Refundings TOTAL 2013 Refunding - $9,550k $1,325,000 201320132013 $12,625,000 G.O. Bond - Refundings $12,625,000 ($440k=Water)($820k=Water & $325k=TID10($325k=TID10) Prior 2010 BABS $2,535kPrior 2003 CDA $2,000k $6,105,000 Prior 2001, 2003 & 2004 $9,340k ($6,260k-$155k Premium) G.O. Note G.O. Refunding Bonds G.O. Refunding Bonds - TID 10 G.O. Refunding Bonds - TID 10 $2,325,000 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Principal 2,110,910 2,123,600 2,145,225 2,022,300 2,014,000 3,655,700 1,627,900 1,699,575 1,541,175 1,931,750 Interest 1,001,210 939,941 879,134 814,563 764,093 698,493 586,625 525,634 460,758 388,793 Total 3,112,120 3,063,541 3,024,359 2,836,863 2,778,093 4,354,193 2,214,525 2,225,209 2,001,933 2,320,543 CITY OF MUSKEGO General Obligation Total Debt Service Payments Note: Payments continue through 2031 and include past TID related debt (approximately 34% of outstanding balance). SECTION 7 PROPOSED 2015 SPECIAL REVENUE BUDGETS CITY OF MUSKEGO SPECIAL REVENUE FUNDS SUMMARY PROPOSED 2015 BUDGET 1/1/2015 OTHER 12/31/2015 PAGE BEGINNING SOURCES/ ENDING FUND NUMBER FUND DESCRIPTION # BALANCE REVENUES EXPENSES (USES) BALANCE 202 PARK DEDICATION FUND 2 544,085$ 98,478$ 313,000$ 135,000$ 464,563$ 203 PARK IMPROVEMENT FUND 3 156,891$ 40,120$ -$ -$ 197,011$ 205 REFUSE & RECYCLING 4 687,690$ 1,098,900$ 1,241,948$ -$ 544,642$ 206 REVOLVING LOAN 5 279,455$ 4,709$ 8,500$ -$ 275,664$ 207 EPI STANDING COMMITTEE 6 54,916$ 10,000$ 6,500$ -$ 58,416$ 209 CABLE TV 7 112,886$ -$ 10,500$ -$ 102,386$ 210 LANDFILL 8 2,249,024$ 1,097,198$ 172,500$ (1,705,000)$ 1,468,722$ 213 FUTURE PARKLAND STANDING COMMITTEE 9 21,126$ 25$ -$ -$ 21,151$ 214 WELL TESTING RESERVE 10 538,725$ 33,550$ -$ -$ 572,275$ 215 LAND & OPEN SPACE CONSERVATION 11 92,860$ 145,290$ 165,696$ (50,000)$ 22,454$ 216 STORM WATER 12 79,559$ 60$ 134,184$ 120,000$ 65,435$ 220 RESIDUAL TIF/CAPITAL IMPROVEMENT 13 802,871$ 3,395$ -$ -$ 806,266$ 228 TID #8 - FREEDOM SQUARE 14 -$ 213,230$ 2,500$ (210,730)$ -$ 229 TID #9 - CDA 14 352,762$ 237,000$ 5,000$ (163,300)$ 421,462$ 230 TID #10 - MOORLAND GATEWAY 14 348,805$ 964,000$ 5,000$ (684,308)$ 623,497$ 261 GEOGRAPHICAL INFORMATION SYSTEMS (GIS) 15 10,950$ -$ -$ (10,950)$ -$ 263 RECREATION TICKET SALES 15 6,725$ -$ -$ (6,725)$ -$ 265 COMMUNITY DEVELOPMENT AUTHORITY 16 185,037$ 300$ 8,500$ -$ 176,837$ 270 COMPENSATED ABSENCES FUND 17 343,820$ 2,500$ 203,388$ -$ 142,932$ Total: 6,868,188$ 3,948,755$ 2,277,216$ (2,576,013)$ 5,963,713$ FUND ACTIVITY September 18, 2014 Page 1 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval PARK DEDICATION: 202.08.94.74.4531 INTEREST ON INVESTMENTS $1,187 $524 $312 $216 $300 $300 $0 $275 $200 ($100) -33.33% $0 202.08.94.74.4537 PARKS DEPT-WATER BUGS PYMT $8,653 $7,078 $7,114 $7,078 $7,078 $7,078 $5,244 $7,078 $7,078 $0 0.00% $0 202.08.94.74.4538 PARK ARTHUR BB FIELD SPONSOR $0 $0 $31,250 $91,530 $0 $0 $3,823 $3,823 $0 $0 #DIV/0! $0 202.08.94.74.4351 BOAT LAUNCH DURHAM $2,667 $1,672 $2,633 $3,586 $3,000 $3,000 $2,290 $3,000 $3,500 $500 16.67% $0 202.08.94.74.4536 PEPSI PAYMENT $5,375 $5,000 $0 $125 $0 $0 $88 $88 $0 $0 #DIV/0! $0 202.08.94.74.4355 BOAT LAUNCH BOXHORN $6,630 $2,479 $2,935 $3,602 $3,300 $3,300 $3,746 $3,850 $3,600 $300 9.09% $0 202.08.94.74.4350 BOAT LAUNCH LAKE DENOON $2,832 $3,427 $3,807 $2,817 $3,700 $3,700 $2,071 $3,700 $3,700 $0 0.00% $0 202.08.94.74.4352 BOAT LAUNCH LITTLE MUSKEGO L $332 $361 $368 $274 $400 $400 $121 $400 $400 $0 0.00% $0 202.08.94.74.4140 DNR GRANTS $75,970 $1,250 $42,667 $23,904 $32,000 $32,000 $27,329 $27,329 $0 ($32,000) -100.00% $0 202.08.94.74.4427 PARK-SUBDIVIDER FEES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4552 DONATIONS/MISC REIMB $0 $0 $0 $0 $0 $0 $24,230 $18,590 $0 $0 #DIV/0! $0 202.08.94.74.4560 LANDFILL HOST FEES $0 $0 $232,960 $139,155 $146,835 $146,835 $73,418 $170,300 $135,000 ($11,835) -8.06% $0 202.20.00.00.8210 TRANSFER FROM LANDFILL FUND $153,138 $148,288 $0 $1,652,210 $645,690 $645,690 $645,690 $645,690 $80,000 ($565,690) -87.61%$0 202.08.94.74.6530 PARKS - PARK ARTHUR $6,233 $625,426 $177,962 $1,252,857 $714,000 $714,000 $51,985 $55,000 $32,000 ($682,000) -95.52% $0 202.08.94.74.6531 PARKS - PARK ARTHUR BB FIELD $0 $0 $32,659 $49,064 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6534 PARKS - OFF ROAD TRAILS $158 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6535 PARKS - MILL VALLEY SOFTBALL $0 $0 $0 $56,465 $29,500 $29,500 $0 $29,500 $0 ($29,500) -100.00% $0 202.08.94.74.6536 PARKS - TENNIS COURTS $0 $0 $0 $0 $0 $0 $0 $0 $20,000 $20,000 #DIV/0! $0 202.08.94.74.6538 PARKS - TOWN HALL $0 $4,785 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6539 PARKS - DURHAM LAUNCH $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6541 PARKS - MOORLAND SKATE BOARD $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6570 PARKS - HORN PARK $0 $0 $6,027 $0 $34,200 $34,200 $8,878 $34,200 $24,000 ($10,200) -29.82% $0 202.08.94.74.6571 PARKS - DENOON PARK $0 $0 $56 $0 $140,000 $140,000 $56 $56 $190,000 $50,000 35.71% $0 202.08.94.74.6572 PARKS - BLUHM PARK $79,831 $2,510 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6573 PARKS - OFF ROAD TRAILS $54,919 $5,663 $949 $393,624 $308,000 $308,000 $167,579 $308,000 $0 ($308,000) -100.00% $0 202.08.94.74.6574 PARKS - BAY LANE $0 $0 $0 $0 $0 $0 $0 $0 $26,000 $26,000 #DIV/0! $0 202.08.94.74.6575 PARKS - KURTH PARK $34,483 $0 $0 $12,955 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6576 PARKS - VETERANS MEMORIAL $3,400 $0 $0 $1,944 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6577 PARKS - JENSEN PARK $3,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6578 PARKS - MANCHESTER $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6579 PARKS - IDLE ISLE $0 $0 $12,693 $35,883 $73,700 $73,700 $70,507 $68,437 $0 ($73,700) -100.00% $0 202.08.94.74.6581 PARKS - LIONS $0 $0 $0 $14,584 $0 $0 $0 $0 $7,000 $7,000 #DIV/0! $0 202.08.94.74.6582 PARKS - SCHMIDT $0 $0 $0 $9,175 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6584 PARKS - OTHER EXPENSES $2,115 $1,292 $2,695 $13,579 $79,960 $79,960 $32,936 $79,960 $0 ($79,960) -100.00% $0 202.08.94.74.6585 PARKS - BOXHORN $2,581 $4,097 $74 $45,957 $0 $0 $74 $74 $14,000 $14,000 #DIV/0! $0 202.08.94.74.6586 PARKS - MOORLAND $8,071 $0 $0 $17,866 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $256,784 $170,079 $324,045 $1,924,496 $842,303 $842,303 $788,049 $884,123 $233,478 ($608,825)-72.28%$0 EXPENDITURES Total $194,792 $643,773 $233,115 $1,903,952 $1,379,360 $1,379,360 $332,013 $575,227 $313,000 ($1,066,360)-77.31%$0 PARK DEDICATION Total $61,991 ($473,694)$90,930 $20,544 ($537,057)($537,057)$456,036 $308,896 ($79,522)$457,535 -85.19%$0 FUND BALANCE: $597,408 $123,714 $214,644 $235,189 $50,006 $50,006 $670,680 $544,085 $464,563 $414,557 829.01%$0 Note: $37,000 is reserved for future lauch related maintenance. September 18, 2014 Page 2 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 18, 2014 PARK IMPROVEMENT: 203.08.94.74.4427 PARK - SUBDIVIDER FEES $20,691 $9,405 $7,524 $79,002 $40,000 $40,000 $7,888 $40,000 $40,000 $0 0.00% $0 203.08.94.74.4531 INTEREST ON INVESTMENTS $22 $36 $54 $77 $40 $40 $0 $80 $120 $80 200.00% $0 203.08.94.74.6501 PARKS - PROJECTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $20,713 $9,441 $7,578 $79,079 $40,040 $40,040 $7,888 $40,080 $40,120 $80 0.20%$0 EXPENDITURES Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 PARK IMPROVEMENT Total $20,713 $9,441 $7,578 $79,079 $40,040 $40,040 $7,888 $40,080 $40,120 $80 0.20%$0 FUND BALANCE: $20,713 $30,153 $37,732 $116,811 $85,347 $85,347 $45,619 $156,891 $197,011 $111,664 130.84%$0 Page 3 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 18, 2014 REFUSE & RECYCLING: 205.03.00.00.4137 RECYCLING GRANT FUNDS $112,996 $73,055 $73,126 $73,223 $73,000 $73,000 $73,142 $73,142 $73,000 $0 0.00% $0 205.03.00.00.4339 RECYCLING-CURBSIDE USER CHARGE $330,240 $331,318 $332,870 $333,380 $333,000 $333,000 $167,292 $334,500 $335,000 $2,000 0.60% $0 205.03.00.00.4531 INTEREST INCOME $594 $535 $693 $455 $450 $450 $0 $450 $400 ($50) -11.11% $0 205.03.00.00.4552 WASTE MANAGEMENT FEES $16,200 $20,227 $25,066 $26,421 $20,000 $20,000 $17,874 $27,900 $28,000 $8,000 40.00% $0 205.03.00.00.4810 RECYCLING PENALTY $2,209 $2,104 $2,228 $2,285 $2,200 $2,200 $1,517 $2,400 $2,500 $300 13.64% $0 205.03.00.00.5101 SALARIES & WAGES $71,714 $84,573 $90,069 $88,541 $89,395 $89,395 $17,698 $92,000 $116,559 $27,164 30.39% $0 205.03.00.00.5102 SALARIES & WAGES - OVERTIME $0 $0 $0 $71 $252 $252 $0 $252 $257 $5 1.95% $0 205.03.00.00.5150 AUTO ALLOWANCE $0 $0 $0 $0 $100 $100 $0 $0 $0 ($100) -100.00% $0 205.03.00.00.5201 FICA $5,325 $6,293 $6,723 $6,564 $6,839 $6,839 $1,328 $7,050 $8,935 $2,096 30.65% $0 205.03.00.00.5202 PENSION $6,657 $5,073 $4,713 $5,083 $5,945 $5,945 $1,240 $6,000 $7,500 $1,555 26.16% $0 205.03.00.00.5203 HEALTH INSURANCE $11,515 $11,595 $16,550 $14,987 $25,354 $25,354 $2,668 $15,202 $28,478 $3,124 12.32% $0 205.03.00.00.5204 LIFE INSURANCE $202 $191 $330 $304 $381 $381 $78 $323 $421 $40 10.40% $0 205.03.00.00.5205 FSA FEE EXPENSE $0 $0 $4 $4 $7 $7 $0 $0 $0 ($7) -100.00% $0 205.03.00.00.5229 HEALTH INS. ALLOWANCE $0 $0 $873 $495 $850 $850 $320 $480 $240 ($610) -71.76% $0 205.03.00.00.5702 RECYCLING - SUPPLIES $687 $687 $687 $687 $800 $800 $694 $694 $694 ($106) -13.25% $0 205.03.00.00.5704 OTHER SUPPLIES/EXP - RECYCLING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.00.00.5820 RECYCLING - OUTSIDE SERVICES $256,710 $260,830 $271,151 $278,203 $279,000 $279,000 $166,740 $285,800 $295,000 $16,000 5.73% $0 205.03.00.00.6001 NOTICES AND PUBLICATIONS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.00.00.6056 OTHER EXPENSE $20,297 $18,770 $19,573 $20,375 $63,750 $63,750 $12,341 $21,200 $68,100 $4,350 6.82% $0 205.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $0 205.03.00.00.6501 RECYCLING EQUIP $0 $0 $0 $0 $0 $0 $3,500 $3,525 $0 $0 0.00% $0 205.03.30.00.4339 REFUSE - CURBSIDE USER CHRG $642,191 $644,306 $646,904 $648,275 $648,000 $648,000 $325,290 $649,500 $650,000 $2,000 0.31%$0 205.03.30.00.4536 REFUSE - MISC REVENUE $0 $0 $0 $65 $0 $0 $0 $0 $0 $0 #DIV/0! 205.03.30.00.4810 REFUSE PENALTY $10,338 $10,220 $10,249 $10,161 $10,000 $10,000 $2,925 $10,000 $10,000 $0 0.00% $0 205.03.30.00.5101 SALARIES AND WAGES $19,088 $19,831 $20,196 $18,014 $22,003 $22,003 $10,366 $20,000 $26,017 $4,014 18.24% $0 205.03.30.00.5102 SALARIES & WAGES - OVERTIME $0 $0 $0 $74 $252 $252 $0 $252 $257 $5 1.95% $0 205.03.30.00.5201 FICA $1,422 $1,478 $1,534 $1,360 $1,683 $1,683 $785 $1,530 $2,055 $372 22.10% $0 205.03.30.00.5202 PENSION $2,051 $1,767 $1,198 $1,206 $1,463 $1,463 $727 $1,400 $1,681 $218 14.90% $0 205.03.30.00.5203 HEALTH INSURANCE $1,986 $2,891 $3,332 $3,568 $4,500 $4,500 $1,485 $4,332 $5,446 $946 21.02% $0 205.03.30.00.5204 LIFE INSURANCE $58 $67 $67 $68 $70 $70 $29 $81 $68 ($2) -2.86% $0 205.03.30.00.5205 FSA FEE $0 $0 $11 $10 $12 $12 $0 $0 $0 ($12) -100.00% $0 205.03.30.00.5229 HEALTH INS. ALLOWANCE $0 $0 $480 $480 $480 $480 $320 $480 $240 ($240) -50.00% $0 205.03.30.00.5704 OTHER SUPPLIES & EXPENSES $5,778 $3,711 $4,514 $4,922 $5,000 $5,000 $3,385 $5,000 $5,000 $0 0.00% $0 205.03.30.00.5820 CONTRACTED SERVICES $549,691 $581,649 $612,792 $632,412 $610,000 $610,000 $376,448 $645,500 $665,000 $55,000 9.02% $0 205.03.30.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00%$0 REVENUES Total $1,114,768 $1,081,765 $1,091,135 $1,094,265 $1,086,650 $1,086,650 $588,041 $1,097,892 $1,098,900 $12,250 1.13%$0 EXPENDITURES Total $963,182 $1,009,407 $1,064,797 $1,087,427 $1,128,135 $1,128,135 $605,154 $1,121,101 $1,241,948 $113,813 0.00%$0 REFUSE & RECYCLING Total $151,586 $72,358 $26,339 $6,838 ($41,485)($41,485)($17,114)($23,209)($143,048)($101,563)244.82%$0 FUND BALANCE: $605,364 $677,722 $704,061 $710,899 $647,186 $647,186 $686,947 $687,690 $544,642 ($102,544)-15.84%$0 Page 4 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 18, 2014 REVOLVING LOAN: 206.06.00.00.4530 INTEREST ON NOTES $11,677 $9,077 $5,848 $4,063 $5,000 $5,000 $3,209 $4,475 $4,034 ($966) -19.32% $0 206.06.00.00.4531 INTEREST ON INVESTMENTS $710 $764 $816 $873 $750 $750 $413 $615 $675 ($75) -10.00% $0 206.06.00.00.4536 WDF - OTHER INCOME $1,125 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.06.00.00.5805 ATTORNEY $0 $0 $0 $0 $1,000 $1,000 $0 $0 $1,000 $0 0.00% $0 206.06.00.00.6057 ADMINISTRATIVE CHARGES $5,737 $5,829 $5,571 $7,691 $7,000 $7,000 $5,089 $7,000 $7,500 $500 7.14%$0 REVENUES Total $13,512 $9,841 $6,664 $4,936 $5,750 $5,750 $3,622 $5,090 $4,709 ($1,041)-18.10%$0 EXPENDITURES Total $5,737 $5,829 $5,571 $7,691 $8,000 $8,000 $5,089 $7,000 $8,500 $500 6.25%$0 REVOLVING LOAN Total $7,775 $4,012 $1,093 ($2,755)($2,250)($2,250)($1,467)($1,910)($3,791)($1,541)68.49%$0 FUND BALANCE: $279,015 $283,027 $284,120 $281,365 $280,971 $280,971 $282,653 $279,455 $275,664 ($5,307)-1.89%$0 Page 5 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 18, 2014 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 $0 0.00% $0 207.01.00.00.6055 LANDFILL NEGOTIATING COMM. $4,414 $3,792 $4,062 $4,902 $5,000 $5,000 $4,184 $5,000 $5,000 $0 0.00% $0 207.01.00.00.6057 ADMINISTRATIVE CHARGES $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $750 $1,500 $1,500 $0 0.00% $0 207.01.00.00.6058 LANDFILL FUND EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $0 0.00%$0 EXPENDITURES Total $5,914 $5,292 $5,562 $6,402 $6,500 $6,500 $4,934 $6,500 $6,500 $0 0.00%$0 EPI STANDING COMMITTEE Total $4,086 $4,708 $4,438 $3,598 $3,500 $3,500 $5,066 $3,500 $3,500 $0 0.00%$0 FUND BALANCE: $38,672 $43,380 $47,818 $51,416 $55,318 $55,318 $52,884 $54,916 $58,416 $3,098 5.60%$0 Page 6 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 18, 2014 CABLE: 209.01.00.00.4536 CABLE TV MISC INCOME $120 $20 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5101 SALARIES AND WAGES $16,355 $15,521 $16,905 $17,208 $17,165 $17,165 $10,530 $10,530 $0 ($17,165) -100.00% $0 209.01.00.00.5201 FICA $1,175 $1,135 $1,225 $1,228 $1,313 $1,313 $758 $758 $0 ($1,313) -100.00% $0 209.01.00.00.5202 PENSION $1,803 $1,426 $1,003 $1,147 $1,202 $1,202 $737 $737 $0 ($1,202) -100.00% $0 209.01.00.00.5203 HEALTH INSURANCE $3,770 $3,860 $4,382 $4,748 $5,944 $5,944 $3,093 $3,092 $0 ($5,944) -100.00% $0 209.01.00.00.5204 LIFE INSURANCE $70 $70 $77 $76 $77 $77 $45 $45 $0 ($77) -100.00% $0 209.01.00.00.5205 FLEX SPENDING FEE $15 $14 $17 $16 $18 $18 $7 $7 $0 ($18) -100.00% $0 209.01.00.00.6050 CABLE EXPENSES $7,341 $7,499 $7,317 $7,033 $7,500 $7,500 $7,496 $7,496 $7,500 $0 0.00% $0 209.01.00.00.6059 CABLE CAPITAL EXP $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.6057 ADMINISTRATIVE CHARGES $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $1,500 $3,000 $3,000 $0 0.00%$0 REVENUES Total $120 $20 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 EXPENDITURES Total $33,528 $32,524 $33,927 $34,457 $36,218 $36,218 $24,167 $25,665 $10,500 ($25,718)-71.01%$0 CABLE Total ($33,408)($32,504)($33,927)($34,457)($36,218)($36,218)($24,167)($25,665)($10,500)$25,718 -71.01%$0 FUND BALANCE: $239,440 $206,936 $173,009 $138,551 $62,196 $62,196 $148,842 $112,886 $102,386 $40,190 64.62%$0 Page 7 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 18, 2014 LANDFILL: 210.03.00.00.4531 INTEREST ON INVESTMENTS $8,548 $5,239 $6,588 $3,652 $3,000 $3,000 $0 $1,800 $1,500 ($1,500) -50.00% $0 210.03.00.00.4542 MISCELLANEOUS REIMBURSEMENT $40,026 $41,627 $43,292 $45,024 $46,825 $46,825 $0 $46,825 $48,698 $1,873 4.00% $0 210.03.00.00.4560 LANDFILL HOST FEES $1,263,034 $1,214,534 $1,089,162 $838,719 $900,165 $900,165 $944,412 $1,135,500 $1,047,000 $146,835 16.31% $0 210.03.00.00.5805 ATTORNEY $5,573 $0 $0 $0 $5,000 $5,000 $1,308 $2,500 $5,000 $0 0.00% $0 210.03.00.00.5815 ENGINEERING FEES $42,914 $17,523 $0 $0 $3,000 $3,000 $5,796 $6,000 $5,000 $2,000 66.67% $0 210.03.00.00.5816 LANDFILL OVERSITE AUDIT $13,133 $59,879 $76,296 $65,511 $80,000 $80,000 $33,999 $66,500 $75,000 ($5,000) -6.25% $0 210.03.00.00.6055 LANDFILL NEGOTIATING COMM. $0 $0 $0 $3,641 $2,500 $2,500 $0 $2,500 $2,500 $0 0.00% $0 210.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $0 210.30.00.00.9202 TRANSFER TO PARK DEDICATION $153,138 $148,288 $0 $1,652,210 $645,690 $645,690 $645,690 $645,690 $80,000 ($565,690) -87.61%$0 210.30.00.00.9214 WELL TESTING-TRF TO LANDFILL $33,000 $33,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.30.00.00.9215 LAND CONSERV-TRF TO LANDFILL $126,303 $121,453 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.30.00.00.9216 TRANSFER TO STORMWATER FUND $0 $250,000 $0 $0 $0 $0 $0 $0 $120,000 $120,000 #DIV/0! $0 210.30.00.00.9410 TRF TO CAPITAL EQUIP FUND $1,543,073 $637,435 $0 $1,075,000 $1,263,583 $1,263,583 $1,263,583 $1,263,583 $1,585,000 $321,417 25.44%$0 REVENUES Total $1,311,608 $1,261,399 $1,139,042 $887,395 $949,990 $949,990 $944,412 $1,184,125 $1,097,198 $147,208 15.50%$0 EXPENDITURES Total $1,922,134 $1,272,579 $81,296 $2,801,362 $2,004,773 $2,004,773 $1,952,876 $1,991,773 $1,877,500 ($127,273)-6.35%$0 LANDFILL Total ($610,526)($11,180)$1,057,746 ($1,913,967)($1,054,783)($1,054,783)($1,008,464)($807,648)($780,302)$274,481 -26.02%$0 FUND BALANCE: $3,924,073 $3,912,893 $4,970,639 $3,056,672 $2,060,337 $2,060,337 $3,962,175 $2,249,024 $1,468,722 ($591,615)-28.71%$0 Page 8 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 18, 2014 FUTURE PARKLAND STANDING COMMITTEE: 213.01.00.00.4531 INTEREST ON INVESTMENTS $44 $29 $33 $21 $28 $28 $12 $22 $25 ($3) -10.71% $0 213.03.00.00.5815 ENGINEERING FEES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 213.03.00.00.5816 LANDFILL OVERSITE AUDIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 213.03.00.00.6055 LANDFILL STANDING COMM. $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0$0 REVENUES Total $44 $29 $33 $21 $28 $28 $12 $22 $25 ($3)-10.71%$0 EXPENDITURES Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 FUTURE PARKLAND STANDING COMMITTEE Total $44 $29 $33 $21 $28 $28 $12 $22 $25 ($3)-10.71%$0 FUND BALANCE: $21,020 $21,050 $21,083 $21,104 $21,141 $21,141 $21,096 $21,126 $21,151 $10 0.05%$0 Page 9 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 18, 2014 WELL TESTING RESERVE: 214.01.00.00.4531 INTEREST ON INVESTMENTS $813 $589 $727 $488 $650 $650 $0 $500 $550 ($100) -15.38% $0 214.01.00.00.4560 LANDFILL HOST FEES $0 $0 $33,000 $33,000 $33,000 $33,000 $16,500 $33,000 $33,000 $0 0.00% $0 214.20.00.00.8210 TRANSFER FROM LANDFILL FUND $33,000 $33,000 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 REVENUES Total $33,813 $33,589 $33,727 $33,488 $33,650 $33,650 $16,500 $33,500 $33,550 ($100)-0.30%$0 EXPENDITURES Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 WELL TESTING RESERVE Total $33,813 $33,589 $33,727 $33,488 $33,650 $33,650 $16,500 $33,500 $33,550 ($100)-0.30%$0 FUND BALANCE: $404,420 $438,009 $471,736 $505,225 $539,086 $539,086 $488,236 $538,725 $572,275 $33,189 6.16%$0 Page 10 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 18, 2014 CONSERVATION: 215.06.00.00.4138 STEWARDSHIP GRANT $0 $0 $389,437 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.4140 CONSERVATION GRANTS $27,444 $23,665 $15,200 $275 $2,000 $2,000 $0 $0 $0 ($2,000) -100.00% $0 215.06.00.00.4430 CONSERVATION FEE $18,351 $13,103 $27,446 $12,818 $500 $500 $8,422 $9,500 $5,000 $4,500 900.00% $0 215.06.00.00.4431 TRAIL FEE $660 $240 $240 $2,520 $240 $240 $180 $240 $240 $0 0.00% $0 215.06.00.00.4531 INTEREST ON INVESTMENTS $396 $224 $259 $140 $220 $220 $0 $100 $50 ($170) -77.27% $0 215.06.00.00.4542 MISC REIMBURSEMENT/DONATIONS $12,734 $779 $8,140 $14,713 $5,500 $5,500 $5,889 $5,000 $5,000 ($500) -9.09% $0 215.06.00.00.4560 LANDFILL HOST FEES $0 $0 $206,125 $112,320 $120,000 $120,000 $60,000 $143,500 $135,000 $15,000 12.50% $0 215.20.00.00.8210 TRANSFER FROM LANDFILL FUND $126,303 $121,453 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.20.00.00.8401 TRANSFER FROM CAPITAL BRWG $0 $0 $822,180 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5101 SALARIES AND WAGES $78,164 $77,508 $76,187 $82,038 $80,271 $80,271 $59,341 $86,830 $84,226 $3,955 4.93% $0 215.06.00.00.5201 FICA TAX $5,907 $5,854 $5,751 $6,177 $6,141 $6,141 $4,476 $6,469 $6,443 $303 4.93% $0 215.06.00.00.5202 PENSION FUND $8,615 $7,080 $4,256 $4,394 $5,619 $5,619 $3,078 $4,699 $5,727 $108 1.93% $0 215.06.00.00.5203 HEALTH INSURANCE $6,173 $6,776 $7,282 $7,878 $10,081 $10,081 $5,560 $8,419 $10,420 $339 3.36% $0 215.06.00.00.5204 LIFE INSURANCE $127 $126 $123 $163 $203 $203 $136 $206 $209 $6 3.13% $0 215.06.00.00.5301 TRAINING $0 $210 $240 $267 $300 $300 $24 $300 $300 $0 0.00% $0 215.06.00.00.5302 GASOLINE/OIL/MILEAGE $1,698 $1,967 $2,100 $2,532 $1,200 $1,200 $1,201 $1,201 $1,200 $0 0.00% $0 215.06.00.00.5303 CONFERENCES & SPECIAL EVENTS $535 $0 $159 $375 $500 $500 $710 $710 $500 $0 0.00% $0 215.06.00.00.5305 DUES & MEMBERSHIPS $0 $630 $220 $425 $400 $400 $325 $325 $400 $0 0.00% $0 215.06.00.00.5601 TELEPHONE REIMB $20 $120 $120 $120 $120 $120 $80 $120 $120 $0 0.00% $0 215.06.00.00.5704 OTHER SUPPLIES & EXPENSES $3,284 $2,857 $10,601 $5,645 $3,500 $3,500 $4,195 $4,195 $3,500 $0 0.00% $0 215.06.00.00.5735 GASOLINE & OIL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5801 PROFESSIONAL SERVICES $828 $842 $852 $852 $850 $850 $568 $800 $850 $0 0.00% $0 215.06.00.00.5805 ATTORNEY $480 $19,341 $12,446 $1,891 $1,000 $1,000 $0 $500 $1,000 $0 0.00% $0 215.06.00.00.6008 CONSERVANCY MANAGEMENT $43,116 $7,158 $25,214 $13,634 $20,000 $20,000 $5,859 $15,000 $20,000 $0 0.00% $0 215.06.00.00.6009 URBAN FORESTRY MGMT $3,210 $1,488 $1,040 $3,166 $2,800 $2,800 $3,003 $3,250 $2,800 $0 0.00% $0 215.06.00.00.6010 LAND PURCHASES $20,000 $0 $1,211,618 $6,015 $25,000 $25,000 $0 $0 $25,000 $0 0.00% $0 215.06.00.00.6057 ADMINISTRATIVE CHARGES $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $1,500 $1,500 $3,000 $0 0.00% $0 215.30.00.00.9301 TRANSFER TO DEBT SERVICE FUND $100,000 $0 $100,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $0 0.00%$0 REVENUES Total $185,888 $159,464 $1,469,027 $142,786 $128,460 $128,460 $74,491 $158,340 $145,290 $16,830 13.10%$0 EXPENDITURES Total $275,156 $134,958 $1,461,209 $188,571 $210,985 $210,985 $140,056 $184,525 $215,696 $4,711 0.00%$0 CONSERVATION Total ($89,268)$24,505 $7,817 ($45,785)($82,525)($82,525)($65,565)($26,185)($70,406)$12,119 -14.69%$0 FUND BALANCE: $132,507 $157,013 $164,830 $119,044 $31,024 $31,024 $99,265 $92,860 $22,454 ($8,570)-27.62%$0 Page 11 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 18, 2014 STORM WATER: 216.01.00.00.4531 INTEREST ON INVESTMENTS $1,534 $502 $614 $467 $200 $200 $0 $65 $60 ($140) -70.00% $0 216.01.00.00.4560 LANDFILL HOST FEES $0 $0 $500,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.4910 LAKEWOOD MEADOWS S/A - INT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.4960 LAKEWOOD MEADOWS S/A PRIN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.20.00.00.8210 TRANSFER FROM LANDFILL FUND $0 $250,000 $0 $0 $0 $0 $0 $0 $120,000 $120,000 #DIV/0! $0 216.01.00.00.5704 OTHER EXPENSES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.01.00.00.5805 ATTORNEY $0 $70 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.01.00.00.5815 ENGINEERING FEES $1,597 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.5101 SALARIES AND WAGES $11,402 $11,597 $12,587 $13,611 $13,975 $13,975 $9,097 $13,891 $15,199 $1,224 8.76% $0 216.08.00.00.5201 FICA $854 $870 $946 $1,039 $1,091 $1,091 $694 $1,056 $1,218 $127 11.61% $0 216.08.00.00.5202 PENSION $1,257 $1,060 $747 $907 $978 $978 $637 $972 $1,034 $55 5.65% $0 216.08.00.00.5203 HEALTH INSURANCE $926 $1,016 $1,094 $1,182 $1,512 $1,512 $620 $1,075 $0 ($1,512) -100.00% $0 216.08.00.00.5204 LIFE INSURANCE $10 $10 $10 $10 $11 $11 $8 $12 $14 $3 26.35% $0 216.08.00.00.5205 FSA FEE EXPENSE $0 $0 $0 $0 $11 $11 $0 $0 $0 ($11) -100.00% $0 216.08.00.00.5229 HEALTH INS ALLOWANCE $0 $0 $0 $240 $288 $288 $336 $478 $720 $432 150.00% $0 216.08.00.00.6503 URBAN RURAL DRAINAGE $330,403 $500,861 $37,118 $54,550 $305,000 $305,000 $116,807 $260,000 $96,000 ($209,000) -68.52% $0 216.08.00.00.6544 TESS CRNRS/S OF WOODS $375 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.6557 NR 216 COMPLIANCE MS4 $10,142 $10,554 $10,782 $9,750 $12,000 $12,000 $6,811 $12,000 $20,000 $8,000 66.67% $0 216.30.00.00.9301 TRANSFER TO DEBT SERVICE FUND $150,000 $0 $100,000 $75,361 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $1,534 $250,502 $500,614 $467 $200 $200 $0 $65 $120,060 $119,860 59930.00%$0 EXPENDITURES Total $506,966 $526,038 $163,283 $156,651 $334,866 $334,866 $135,009 $289,484 $134,184 ($200,682)0.00%$0 STORM WATER Total ($505,432)($275,536)$337,330 ($156,184)($334,666)($334,666)($135,009)($289,419)($14,124)$320,542 -95.78%$0 FUND BALANCE: $463,368 $187,832 $525,162 $368,979 $80,043 $80,043 $390,153 $79,559 $65,435 ($14,608)-18.25%$0 Page 12 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 18, 2014 RESIDUAL TIF: 220.01.00.00.4530 INTEREST ON NOTES $0 $0 $0 $0 $0 $0 $1,262 $1,395 $2,745 $2,745 #DIV/0! 220.01.00.00.4531 INTEREST ON INVESTMENTS $1,880 $1,239 $1,360 $818 $300 $300 $0 $675 $650 $350 116.67% $0 220.01.00.00.4922 GRANT FUNDING/REIMBURSEMENTS $9,000 $50,602 $0 $7,500 $25,000 $25,000 $15,000 $17,500 $0 ($25,000) -100.00% $0 220.20.00.00.8101 TRANSFER FROM GENERAL FUND $27,700 $22,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.01.00.00.5704 MISC EXPENSES/BUSINESS LOANS $5,800 $78,991 $44,319 $37,693 $25,000 $25,000 $1,318 $17,500 $0 ($25,000) -100.00% $0 220.01.00.00.6505 COMPUTER EQUIPMENT $24,862 $21,651 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $38,580 $73,841 $1,360 $8,318 $25,300 $25,300 $16,262 $19,570 $3,395 ($24,650)-97.43%$0 EXPENDITURES Total $30,662 $100,642 $44,319 $37,693 $25,000 $25,000 $1,318 $17,500 $0 ($25,000)0.00%$0 RESIDUAL TIF Total $7,917 ($26,801)($42,959)($29,375)$300 $300 $14,944 $2,070 $3,395 $350 116.67%$0 FUND BALANCE: $899,936 $873,135 $830,176 $800,801 $311,928 $311,928 $845,120 $802,871 $806,266 $494,338 158.48%$0 Page 13 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 18, 2014 TID #8: 228.01.00.00.4001 TIF #8 GENERAL PROPERTY TAX $63,665 $102,274 $97,318 $82,082 $82,000 $82,000 $208,144 $290,226 $210,230 $128,230 156.38% $0 228.01.00.00.4122 ST AID EXMPT COMPUTER REPLACMT $5,440 $4,502 $2,958 $3,550 $3,000 $3,000 $3,917 $7,467 $3,000 $0 0.00% $0 228.01.00.00.4531 INTEREST ON INVESTMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.01.00.00.5810 AUDIT & SPECIAL A/C SERV $3,150 $5,150 $2,150 $5,000 $2,500 $2,500 $150 $5,000 $2,500 $0 0.00% $0 228.30.00.00.9301 TRF TO DEBT SERVICE $94,186 $101,626 $98,126 $80,632 $82,500 $82,500 $208,644 $292,693 $210,730 $128,230 155.43%$0 REVENUES Total $69,105 $106,776 $100,276 $85,632 $85,000 $85,000 $212,061 $297,693 $213,230 $128,230 150.86%$0 EXPENDITURES Total $97,336 $106,776 $100,276 $85,632 $85,000 $85,000 $208,794 $297,693 $213,230 $128,230 0.00%$0 TID #8 Total ($28,231)$0 $0 $0 $0 $0 $3,267 $0 $0 $0 0.00%$0 FUND BALANCE: ($0)($0)($0)($0)($0)($0)$3,267 ($0)($0)$0 0.00%$0 TID #9: 229.01.00.00.4001 TIF #9 GENERAL PROPERTY TAX $220,761 $245,581 $235,936 $219,699 $220,000 $220,000 $231,571 $231,571 $235,000 $15,000 6.82%$0 229.01.00.00.4122 ST AID EXEMPT COMPUTER REPLACE $3,807 $3,958 $3,072 $3,318 $3,000 $3,000 $2,191 $2,191 $2,000 ($1,000) -33.33% $0 229.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $5,400 $5,150 $4,150 $5,000 $5,000 $5,000 $150 $5,000 $5,000 $0 0.00% $0 229.30.00.00.9265 TRF TO CDA FUND $168,100 $165,000 $161,725 $177,980 $169,175 $169,175 $150,842 $150,842 $163,300 ($5,875)-3.47%$0 REVENUES Total $224,568 $249,539 $239,008 $223,017 $223,000 $223,000 $233,762 $233,762 $237,000 $14,000 6.28%$0 EXPENDITURES Total $173,500 $170,150 $165,875 $182,980 $174,175 $174,175 $150,992 $155,842 $168,300 ($5,875)0.00%$0 TID #9 Total $51,068 $79,389 $73,133 $40,037 $48,825 $48,825 $82,770 $77,920 $68,700 $19,875 40.71%$0 FUND BALANCE: $82,283 $161,671 $234,805 $274,842 $323,667 $323,667 $317,575 $352,762 $421,462 $97,795 30.21%$0 TID #10: 230.01.00.00.4001 TIF #10 GENERAL PROPERTY TAX $399,042 $539,944 $756,480 $906,293 $910,000 $910,000 $933,865 $933,865 $960,000 $50,000 5.49% $0 230.01.00.00.4122 COMPUTER STATE AID $0 $0 $8,050 $5,963 $5,000 $5,000 $4,081 $4,081 $4,000 ($1,000) -20.00% $0 230.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $150 $5,150 $4,150 $5,000 $5,000 $5,000 $150 $5,000 $5,000 $0 0.00% $0 230.08.91.19.6520 DEVELOPER INCENTIVES $0 $0 $0 $395,485 $0 $0 $0 $0 $0 $0 #DIV/0! 230.30.00.00.9301 TRF TO DEBT SERVICE $398,892 $534,794 $662,704 $455,513 $677,844 $677,844 $738,075 $738,075 $684,308 $6,464 0.95%$0 REVENUES Total $399,042 $539,944 $764,530 $912,256 $915,000 $915,000 $937,946 $937,946 $964,000 $49,000 5.36%$0 EXPENDITURES Total $399,042 $539,944 $666,854 $855,998 $682,844 $682,844 $738,225 $743,075 $689,308 $6,464 0.00%$0 TID #9 Total $0 $0 $97,676 $56,258 $232,156 $232,156 $199,721 $194,871 $274,692 $42,536 0.00%$0 FUND BALANCE: $0 $0 $97,676 $153,934 $386,090 $386,090 $297,398 $348,805 $623,497 $237,407 0.00%$0 Page 14 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 18, 2014 GIS FUND: 261.01.00.00.4531 INTEREST ON INVESTMENTS $30 $18 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 261.01.18.02.4354 GIS-LAND RECORD CAPITAL CHARGE $3,053 $2,430 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 261.01.18.02.4542 COPY FEES/BID BOOKS $831 $368 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 261.01.18.02.5101 SALARIES AND WAGES $2,712 $5,525 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 261.01.18.02.5201 FICA $207 $423 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 261.01.18.02.5202 PENSION $299 $517 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 261.30.00.00.9101 TRF TO GF - GIS BAL $0 $0 $0 $0 $0 $0 $0 $0 $10,950 $10,950 #DIV/0!$0 REVENUES Total $3,914 $2,816 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 EXPENDITURES Total $3,218 $6,465 $0 $0 $0 $0 $0 $0 $10,950 $10,950 0.00%$0 GIS Total $695 ($3,649)$0 $0 $0 $0 $0 $0 ($10,950)($10,950)#DIV/0!$0 FUND BALANCE: $14,599 $10,950 $10,950 $10,950 $10,950 $10,950 $10,950 $10,950 $0 ($10,950)-100.00%$0 RECREATION TICKETS: 263.05.00.00.4325 RECREATIONAL TICKET SALES $19,803 $21,977 $24,874 $17,719 $19,000 $19,000 $18,994 $18,994 $0 ($19,000) -100.00% $0 263.05.00.00.4531 INTEREST ON INVESTMENTS $9 $7 $9 $6 $0 $0 $0 $0 $0 $0 #DIV/0! $0 263.05.00.00.6035 RECREATION TICKET SALES $19,202 $21,447 $24,412 $17,275 $18,500 $18,500 $2,048 $18,500 $0 ($18,500) -100.00% $0 263.30.00.00.9101 TRF TO GF $0 $0 $0 $0 $0 $0 $0 $0 $6,725 $6,725 #DIV/0!$0 REVENUES Total $19,812 $21,984 $24,883 $17,725 $19,000 $19,000 $18,994 $18,994 $0 ($19,000)-100.00%$0 EXPENDITURES Total $19,202 $21,447 $24,412 $17,275 $18,500 $18,500 $2,048 $18,500 $6,725 ($11,775)0.00%$0 RECREATION TICKET SALES Total $610 $537 $471 $450 $500 $500 $16,946 $494 ($6,725)($7,225)0.00%$0 FUND BALANCE: $4,774 $5,311 $5,781 $6,232 $6,781 $6,781 $22,728 $6,725 ($0)($6,781)0.00%$0 Page 15 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 18, 2014 COMMUNITY DEVELOPMENT AUTHORITY: 265.06.00.00.4531 INTEREST ON INVESTMENTS $577 $379 $436 $251 $350 $350 $0 $280 $300 ($50) -14.29% $0 265.06.00.00.4535 SALE OF LAND-OTHER $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 265.20.00.00.8229 TRF FROM TIF 229 $168,100 $165,000 $161,725 $177,980 $169,175 $169,175 $150,842 $150,842 $163,300 ($5,875) -3.47% $0 265.06.00.00.5704 OTHER SUPPLIES & EXPENSES $0 $0 $0 $0 $500 $500 $0 $250 $500 $0 0.00% $0 265.06.00.00.5801 PROFESSIONAL SERVICES $0 $500 $0 $2,160 $3,000 $3,000 $0 $3,000 $3,000 $0 0.00% $0 265.06.00.00.5805 ATTORNEY $0 $558 $0 $0 $5,000 $5,000 $0 $3,000 $5,000 $0 0.00% $0 265.06.00.00.6518 JANESVILLE RD - TC STREETSCAPE $0 $0 $0 $3,560 $0 $0 $0 $0 $0 $0 #DIV/0! 265.30.00.00.9303 TRF TO CDA DEBT SERV $168,100 $165,000 $161,725 $177,980 $169,175 $169,175 $150,842 $150,842 $163,300 ($5,875)-3.47%$0 REVENUES Total $168,677 $165,379 $162,161 $178,231 $169,525 $169,525 $150,842 $151,122 $163,600 ($5,925)-3.50%$0 EXPENDITURES Total $168,100 $166,058 $161,725 $183,700 $177,675 $177,675 $150,842 $157,092 $171,800 ($5,875)0.00%$0 COMMUNITY DEVELOPMENT AUTHORITY Total $577 ($679)$436 ($5,469)($8,150)($8,150)$0 ($5,970)($8,200)($50)0.00%$0 FUND BALANCE: $196,719 $196,039 $196,475 $191,007 $182,475 $182,475 $196,475 $185,037 $176,837 ($5,638)-3.09%$0 Page 16 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2015 BUDGET 2015 2015 2010 2011 2012 2013 2014 2014 8/31 2014 2015 $ Change % Change 2015 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2014 from 2014 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 18, 2014 COMPENSATED ABSENCES: 270.01.00.00.4531 INTEREST ON INVESTMENTS $4,344 $3,736 $5,391 $3,333 $4,000 $4,000 $0 $2,600 $2,500 ($1,500) -37.50% $0 270.01.00.00.5103 EMPLOYEE PAYOUT $31,008 $147,337 $119,685 $131,876 $100,000 $100,000 $151,069 $190,000 $175,000 $75,000 75.00% $0 270.01.00.00.5201 FICA $1,487 $11,271 $9,156 $10,088 $7,650 $7,650 $11,535 $14,535 $13,388 $5,738 75.01% $0 270.01.00.00.5203 HEALTH ALLOW - SEVERANCE $31,234 $0 $7,527 $0 $0 $0 $2,068 $0 $15,000 $15,000 #DIV/0!$0 REVENUES Total $4,344 $3,736 $5,391 $3,333 $4,000 $4,000 $0 $2,600 $2,500 ($1,500)-37.50%$0 EXPENDITURES Total $63,729 $158,608 $136,367 $141,964 $107,650 $107,650 $164,672 $204,535 $203,388 $95,738 0.00%$0 COMPENSATED ABSENCES Total ($59,385)($154,872)($130,976)($138,631)($103,650)($103,650)($164,672)($201,935)($200,888)($97,238)0.00%$0 FUND BALANCE: $970,234 $815,363 $684,386 $545,755 $477,885 $477,885 $519,714 $343,820 $142,932 ($334,953)-70.09%$0 ADD COMMITTED GENERAL FUND BALANCE PER POLICY:$3,219,645 $3,219,645 $0 GRAND TOTAL SPECIAL REVENUE FUND BALANCE $8,894,546 $8,144,198 $9,675,084 $7,588,776 $5,612,431 $5,612,431 $9,061,777 $6,868,187 $5,963,713 $351,282 6.26%$0 Page 17 SECTION 8 PROPOSD 2015 CAPITAL PROJECT BUDGETS CITY OF MUSKEGO CAPITAL PROJECTS SUMMARY PROPOSED 2015 BUDGET CAPITAL CAPITAL PROJECT DEPARTMENT EXPENDITURE BORROWING (Landfill Funding) RECODIFICATION MAYOR $10,000 INSIGHT VOTING MACHINE* FINANCE & ADMINISTRATION $7,000 MULTI-FUNCTION PRINTING DEVICE REPLACEMENTS INFORMATION TECHNOLOGY $15,000 GLOBAL POSITIONING SYSTEM EQUIPMENT INFORMATION TECHNOLOGY $9,500 911 EQUIPMENT (PSAP UPGRADE) INFORMATION TECHNOLOGY $120,000 STORAGE AREA NETWORK (SAN) INFORMATION TECHNOLOGY $40,000 POLICE HVAC POLICE $15,000 POLICE VESTS POLICE $5,800 POLICE RIFLES POLICE $47,000 TCVFD EQUIPMENT VOLUNTEER FIRE $26,000 FIRE ORCHARD SUBDIVISION PAVING ENGINEERING $80,000 WOODS ROAD BRIDGE RECONSTRUCTION (NET GRANT) ENGINEERING $636,000 MOORLAND ROAD RECONSTRUCTION ENGINEERING $40,000 BAY LANE DRIVE RECONSTRUCTION ENGINEERING $40,000 PICKUP TRUCK REPLACEMENT ENGINEERING $37,500 VEHICLE HOIST DPW $10,000 INDUSTRIAL PARK LIGHTING DPW $20,000 REPLACE ROOF DPW $175,000 GARAGE DOORS DPW $12,000 WASH STATION DPW $5,000 LIBRARY MEETING ROOM TABLES LIBRARY $12,200 1/4-TON PATROL TRUCK PARKS/DPW $28,500 SHOP IMPROVEMENTS PARKS/DPW $19,773 BOBCAT TOOLCAT 5600 G-SERIES PARKS/DPW $70,400 HVAC UNIT BUILDING - CITY HALL $100,000 * State Credit - applied for TOTAL CAPITAL PROJECTS $1,581,673 $0 September 18, 2014 Page 1 CITY OF MUSKEGO CAPITAL BORROWING FUND PROPOSED 2015 BUDGET 2012 2013 2014 2014 2014 2014 2015 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION REC. 8/31/14 REVENUES: 401.08.00.00.4150 GOVERNMENT GRANTS 0000000 401.08.00.00.4531 INTEREST ON INVESTMENTS 1,899 3,402 0 0 0 0 0 401.08.00.00.4542 MISCELLANEOUS REIMBURSEMENT 0 52,401 0 0 0 0 0 401.08.00.00.4552 DONATIONS/CONTRIBUTIONS 0 10,000 0 0 0 0 0 TOTAL REVENUES: 1,899 65,803 0 0 0 0 0 EXPENDITURES: COMMUNITY DEVELOPMENT/DPW-ENGINEERING 401.08.91.19.6504 PHASE II DURHAM RECONSTRUCTION 316,249 0 0 0 0 0 0 401.08.91.19.6507 TESS CORNERS - ADDTL PROJECT 328,811 140,986 0 0 -2,916 0 0 401.08.91.19.6518 JANESVILLE ROAD RECONSTRUCTION 876,116 2,413,668 885,000 885,000 1,079,106 1,579,106 0 401.08.91.19.6519 PIONEER DRIVE RECONSTRUCTION 1,793,568 7,900 0 0 0 0 0 401.08.91.19.6520 NORTHERN GEAR INCENTIVE 0 325,000 0 0 0 0 0 401.08.91.19.6521 LAKE PROPERTY PURCHASE 22,348 0 0 0 0 0 0 401.08.91.19.6523 WOODS TRAIL 599,530 -5,432 0 0 0 0 0 TOTAL COMMUNITY DEVELOPMENT/DPW-ENGINEERING: 3,936,622 2,882,121 885,000 885,000 1,076,190 1,579,106 0 TOTAL EXPENDITURES: 3,936,622 2,882,121 885,000 885,000 1,076,190 1,579,106 0 OTHER FINANCING SOURCES/(USES): 401.20.00.00.8902 PROCEEDS FROM L-T DEBT 0000000 401.20.00.00.8605 TRF FROM WATER UTILITY FUND 0000000 401.20.00.00.8210 TRF FROM LANDFILL FUND 0000000 401.30.00.00.9301 TRF TO DEBT SERVICE FUND 0 200,000 0 0 0 0 0 401.30.00.00.9215 TRF TO CONSERVATION 822,180 0 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES/(USES): -822,180 -200,000 0 0 0 0 0 NET REVENUES OVER/(UNDER) -4,756,903 -3,016,319 -885,000 -885,000 -1,076,190 -1,579,106 0 FUND BALANCE END OF YEAR 2011: 9,397,124 PROJECTED FUND BALANCE END OF YEAR: 4,640,221 1,623,902 738,902 738,902 547,712 44,796 44,796 September 18, 2014 Page 2 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2015 BUDGET 2012 2013 2014 2014 2014 2014 2015 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION REC. 8/31/14 REVENUES: 410.08.00.00.4150 GOVERNMENT GRANTS 0 88,120 0 0 0 0 164,000 410.08.00.00.4542 MISC REIMBURSEMENT 0 54,265 0 0 0 0 0 410.08.00.00.4552 SALE OF EQUIPMENT 6,175 7,000 0 0 475 500 0 TOTAL REVENUES: 6,175 149,385 0 0 475 500 164,000 EXPENDITURES: MAYOR / FINANCE & ADMINISTRATION 410.08.90.01.6502 RECODIFICATION 0 0 10,000 10,000 7,160 10,000 10,000 410.08.90.02.6503 DMS SOFTWARE - CT 56,233 5,025 0 0 0 0 0 410.08.90.02.6506 INSIGHT VOTING MACHINE 4,950 0 7,000 7,000 0 0 7,000 410.08.90.03.6502 CITY HALL RENOVATIONS 5,114 34,855 0 0 0 0 0 410.08.90.03.6503 UPGRADE FIN SOFTWARE TO SQL 33,475 4,100 0 0 0 0 0 410.08.90.03.6504 MAIL/POSTAGE MACHINE 3,668 0 0 0 0 0 0 TOTAL MAYOR / FINANCE & ADMINISTRATION: 103,440 43,980 17,000 17,000 7,160 10,000 17,000 ASSESSOR 410.08.90.04.6502 IAS SOFTWARE UPGRADE 0 0 60,700 60,700 0 60,700 0 TOTAL ASSESSOR: 0 0 60,700 60,700 0 60,700 0 COURT 410.08.90.08.6501 COURT PROGRAM 53,535 0 0 0 0 0 0 TOTAL COURT: 53,535 0 0 0 0 0 0 NON-DEPARTMENTAL 410.08.90.06.6504 CAPITAL EQUIPMENT-CABLE CLUB 6,811 0 0 0 0 0 0 410.08.90.06.6505 MULTI-CAMERA STUDIO UPGRADE 0 0 0 0 0 0 0 TOTAL NON-DEPARTMENTAL: 6,811 0 0 0 0 0 0 BUILDING MAINTENANCE 410.08.90.09.6502 REPLACE VEHICLE - MAINT 18,202 0 0 0 0 0 0 410.08.90.09.6503 HVAC 0 0 0 0 0 0 100,000 TOTAL BUILDING MAINTENACE: 18,202 0 0 0 0 0 100,000 INFORMATION TECHNOLOGY 410.08.90.14.6502 SERVER REPLACEMENT 12,561 0 12,000 12,000 6,141 12,000 0 410.08.90.14.6503 MULTI-FUNCTION PRINTING DEVICES 0 0 0 0 0 0 15,000 410.08.90.14.6504 GLOBAL POSITIONING SYSTEM EQUIP. 0 0 0 0 0 0 9,500 410.08.90.14.6505 COPIER REPLACEMENT 8,666 0 0 0 0 0 0 410.08.90.14.6506 CIVIC PLUS - WEB SITE DESIGN 12,392 12,392 12,392 12,392 12,392 12,392 0 410.08.90.14.6507 TELEPHONE SYSTEM UPGRADE 0 74,778 0 0 0 0 0 410.08.90.14.6508 BACKUP SYSTEM REPLACEMENT 0 18,559 0 0 0 0 0 410.08.90.14.6509 NETWORK STORAGE 0 12,502 0 0 0 0 0 410.08.90.14.6510 911 EQUIPMENT (PSAP UPGRADE) 0 0 0 0 0 0 120,000 410.08.90.14.6511 STORAGE AREA NETWORK (SAN) 0 0 0 0 0 0 40,000 410.08.90.14.6512 FIREWALL REPLACEMENTS 0 0 25,000 25,000 24,543 24,543 0 410.08.90.14.6516 VIRTUAL SERVER LICENSING 0 0 8,000 8,000 0 8,000 0 410.08.90.14.6517 WIRELESS NETWORK EXPANSION 0 0 6,000 6,000 4,091 6,000 0 TOTAL INFORMATION TECHNOLOGY: 33,619 118,231 63,392 63,392 47,167 62,935 184,500 COMMUNITY DEVELOPMENT - PLANNING DIVISION 410.08.90.18.6502 GATEWAY SIGNAGE 36,203 0 0 0 0 0 0 410.08.90.18.6510 LAND PURCHASES - BML 0 25,000 0 0 0 0 0 410.08.90.18.6507 TESS CORNERS-ROAD/TRAIL 280,558 9,020 0 0 0 0 0 410.08.90.18.6509 UTILITY TERRAIN VEHICLE 0 12,215 0 0 0 0 0 TOTAL CDD - PLANNING: 316,761 46,235 0 0 0 0 0 September 18, 2014 Page 3 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2015 BUDGET 2012 2013 2014 2014 2014 2014 2015 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION REC. 8/31/14 September 18, 2014 EXPENDITURES (Continued): POLICE 410.08.91.20.6501 K-9 UNIT 0 35,261 0 0 0 0 0 410.08.91.20.6502 HVAC 0 0 0 0 0 0 15,000 410.08.91.20.6503 CJIS 5,648 0 0 0 0 0 0 410.08.91.20.6504 CARPETING - PD 8,286 0 0 0 0 0 0 410.08.91.20.6505 SPEED LIMIT SIGNS/POLES 7,995 0 0 0 0 0 0 410.08.91.20.6506 CROSSMATCH FINGERPRINT SYSTEM 10,233 0 0 0 0 0 0 410.08.91.20.6507 RADIOS 0 0 603,904 603,904 226,822 603,904 0 410.08.91.20.6508 VESTS 0 0 0 0 0 0 5,800 410.08.91.20.6509 RIFLES 0 0 0 0 0 0 47,000 410.08.91.20.6510 NON-LETHAL WEAPONS 0 7,372 0 0 0 0 0 410.08.91.20.6514 SECUIRTY AND SURVEILLANCE 0 0 228,820 228,820 0 228,820 0 410.08.91.20.6515 MUSKEGO FIRING RANGE REPAIR 0 0 0 0 9,898 19,898 0 410.08.91.20.6516 RADIO & TELEPHONE LOGGER 0 0 15,000 15,000 0 15,000 0 410.08.91.20.6517 TAHOE 0 0 41,825 41,825 48,570 41,825 0 TOTAL POLICE: 32,161 42,633 889,549 889,549 285,290 909,447 67,800 VOLUNTEER FIRE SERVICES 410.08.91.21.6501 TC PUMPER 0 0 515,866 515,866 505,396 505,396 0 410.08.91.21.6502 AMKUS RESCUE TOOL 0 0 0 0 0 0 20,000 410.08.91.21.6503 COPY MACHINE/PAGERS/COMPUTERS 61,265 60,000 343,400 343,400 275,403 343,400 6,000 TOTAL VOLUNTEER FIRE SERVICES: 61,265 60,000 859,266 859,266 780,799 848,796 26,000 D.P.W. - ENGINEERING DIVISION 410.08.91.19.6502 FIRE ORCHARD SUBDIVISION PAVING 0 0 0 0 0 0 80,000 410.08.91.19.6503 MOORLAND ROAD RECONSTRUCTION 0 0 0 0 0 0 40,000 410.08.91.19.6504 BAY LANE DRIVE RECONSTRUCTION 0 0 0 0 0 0 40,000 410.08.91.19.6505 PICKUP TRUCK REPLACEMENT 0 0 0 0 0 0 37,500 410.08.91.19.6508 WOODS ROAD BRIDGE 0 0 75,000 75,000 56,662 75,000 800,000 TOTAL D.P.W. - ENGINEERING DIVISION: 0 0 75,000 75,000 56,662 75,000 997,500 D.P.W. 410.08.93.51.6501 VEHICLE HOIST 0 0 0 0 0 0 10,000 410.08.93.51.6502 INDUSTRIAL PARK LIGHTING 0 0 0 0 0 0 20,000 410.08.93.51.6503 REPLACE ROOF 0 0 0 0 0 0 175,000 410.08.93.51.6504 INTERSECTION STUDY 0 5,900 0 0 0 0 0 410.08.93.51.6505 GARAGE DOORS 0 0 0 0 0 0 12,000 410.08.93.51.6506 WASH STATION 0 0 0 0 0 0 5,000 410.08.93.51.6507 PICK-UP TRUCK REPLACEMENT 0 41,718 0 0 0 0 0 410.08.93.51.6508 1/4-TON PATROL TRUCK 0 0 0 0 0 0 28,500 410.08.93.51.6509 CRUZ AIR 0 241,546 0 0 0 0 0 410.08.93.51.6510 ROADSIDE MOWER DECK 0 0 10,000 10,000 15,000 15,000 0 410.08.93.51.6511 RIDING LAWN MOWER 0 0 6,000 6,000 5,440 5,440 0 410.08.93.51.6512 PARKS SHOP IMPROVEMENTS 0 0 0 0 0 0 19,773 410.08.93.51.6513 BOBCAT TOOLCAT 5600 G-SERIES 0 0 0 0 0 0 70,400 TOTAL D.P.W.: 0 289,164 16,000 16,000 20,440 20,440 340,673 LIBRARY 410.08.90.71.6501 MEETING ROOM TABLES 0 0 0 0 0 0 12,200 410.08.90.71.6503 WIRELESS NETWORK EXPANSION 0 0 0 0 0 0 0 410.08.90.71.6505 FIRE ALARM PANEL REPLACEMENT 0 0 11,000 11,000 9,090 9,090 0 TOTAL LIBRARY: 0 0 11,000 11,000 9,090 9,090 12,200 Page 4 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2015 BUDGET 2012 2013 2014 2014 2014 2014 2015 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION REC. 8/31/14 September 18, 2014 EXPENDITURES (Continued): PARKS 410.08.94.72.6507 TRUCK REPLACEMENT/PLOW ATTACH 35,778 0 0 0 0 0 0 410.08.94.72.6508 TRI-DECK ROTARY MOTOR 14,700 0 0 0 0 0 0 410.08.94.72.6510 COMMERCIAL OUT FRONT MOWER 0 0 21,600 21,600 23,695 23,695 0 410.08.94.72.6511 BOXHORN APPRAISAL/LAUNCH 181,425 0 0 0 0 0 0 TOTAL PARKS: 231,903 0 21,600 21,600 23,695 23,695 0 TOTAL EXPENDITURES: 857,696 600,243 2,013,507 2,013,507 1,230,302 2,020,103 1,745,673 OTHER FINANCING SOURCES/(USES): 410.20.00.00.8210 TRF FROM LANDFILL ACCOUNT 0 1,075,000 1,263,583 1,263,583 1,263,583 1,263,583 1,585,000 TOTAL OTHER FINANCING SOURCES/(USES): 0 1,075,000 1,263,583 1,263,583 1,263,583 1,263,583 1,585,000 -851,522 624,142 -749,924 -749,924 33,756 -756,020 3,327 FUND BALANCE BEGINNING OF YEAR 1,005,224 777,844 777,844 777,844 21,824 FUND BALANCE END OF YEAR 2011: 1,005,224 FUND BALANCE END OF YEAR 153,702 777,844 27,920 27,920 811,600 21,824 25,151 NET REVENUES OVER/(UNDER) EXPENDITURES: Page 5 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 (2010 – 2013) actual revenues and expenditures  2014 adopted budget  2014 amended budget (most often same as adopted budget)  1st eight months of 2014  Estimate of total projected 2014 activity  2015 Department Request  2015 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. Tax Increment Districts #8 - #10 Reflects tax increments, which will ultimately offset debt obligations, audit fees and developer incentives. 5 SPECIAL REVENUES (Continued) GIS (Geographical Information Systems) Capital Projects Initially this fund was created to reflect computer related costs to help improve GIS operations. Per the Fund Balance policy, this fund was eliminated as a result of not having a specific revenue source. The remaining fund balance is reflected as a transfer to the General Fund within the 2015 Budget. Recreation Ticket Sales Reflects ticket sales to various theme parks, such as Great America and the Milwaukee County Zoo. Due to the minimal fund balance, a proposed fund transfer to General Fund is reflected within 2015 budget. 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 committed reserves within the General Fund balance per Resolution #170-2011. September 18th, 2014 City of Muskego Tax Levy Worksheet - Proposed 2015 Budget Based Upon Assessor Information General Levy Debt Service Levy Total of General & Debt 2014 COW Rec COW Rec General & Debt Levy Proposed Approved Net New Growth No Change Admin Rec Increase 0.945%0.000% 0.785% Levy 12,096,244 10,051,898 2,139,346 12,191,244 95,000 Equalized Value of District W/O TID 2,464,131,400 2,575,067,400 2,575,067,400 2,575,067,400 Equalized Value of District W / TID 2,534,512,400 2,644,311,300 2,644,311,300 2,644,311,300 Assessed Value of District 2,535,120,100 2,557,049,027 2,557,049,027 2,557,049,027 TID Increment Equalized Value 70,381,000 69,243,900 69,243,900 69,243,900 Levy/Equalized Value of District W/O TID Mill rate (levy/eq value w/o Tid) 0.0049089280 0.0039035475 0.0008307922 0.0047343398 Mill Rate x Eq. Val. Including TID New Levy to be Raised (mill x eq val w/ tid) 12,441,739 10,322,195 2,196,873 12,519,068 New Levy / Assessed Val. of District per $1k Tax Rate 4.9077512883 4.0367606353 0.8591439863 4.8959046216 Tax Rate (Previous year) 4.4020306441 4.0397646330 0.8679866553 4.9077512883 Difference 0.5057206442 (0.0030039977) (0.0088426690) (0.0118466667) Difference in Percentage 11.49% -0.07% -1.02% -0.24% TID $ To Be Raised 345,495 270,297 57,527 327,824 Impact to $300,000 Valued house (4)$ 2015 State Levy Limit - Net New Growth 1.10% x Prior Yr Year 2014 includes recent assessment revaluation. $4.10 $4.20 $4.30 $4.40 $4.50 $4.60 $4.70 $4.80 $4.90 $5.00 2010 2011 2012 2013 2014 2015 Proposed City Rate $4.41 $4.43 $4.41 $4.40 $4.91 $4.90 CITY OF MUSKEGO Mill Rates per $1,000 of Assessed Value $11,700,000 $11,800,000 $11,900,000 $12,000,000 $12,100,000 $12,200,000 $12,300,000 $12,400,000 $12,500,000 $12,600,000 2010 2011 2012 2013 2014 2015 Proposed City Levy $11,999,468 $12,155,408 $12,206,827 $12,308,046 $12,441,739 $12,519,068 CITY OF MUSKEGO Tax Levies (General Fund, Debt Service & TID) 9/17/2014 TESS CORNERS VOLUNTEER FIRE DEPARTMENT Budget Proposal 3:50 PM ACCOUNT ACCOUNT 2009 2010 2011 2012 2013 2014 2015 CATEGORY DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL YTD** PROPOSED LAND / LAND IMPROVEMENTS Land and Land Improvements 1,400 000000 TOTAL LAND / LAND IMPROVEMENTS 1,400 000000 BUILDINGS / BUILDING IMPROVEMENTS Buildings and Building Improvements 54,190 3,610 00000 TOTAL BUILDINGS / BUILDING IMPROVEMENTS 54,190 3,610 00000 FURNITURE / FIXTURES / APPLIANCES Furniture, Fixtures, and Appliances 1,207 3,488 6,065 0 5,699 7,420 4,000 TOTAL FURNITURE / FIXTURES / APPLIANCES 1,207 3,488 6,065 0 5,699 7,420 4,000 VEHICLES Vehicle Purchases 15,935 3,203 00000 TOTAL VEHICLE PURCHASES 15,935 3,203 00000 AUTO ALLOWANCE Auto Allowance 40,575 49,963 40,542 39,990 37,475 39,677 41,000 TOTAL AUTO ALLOWANCE 40,575 49,963 40,542 39,990 37,475 39,677 41,000 BUILDING Building Maintenance 73,950 38,684 81,643 64,037 47,472 32,124 45,000 MAINTENANCE Building Cleaning 6,636 4,799 6,225 5,720 5,730 3,675 7,200 Janitorial Supplies 2,054 2,548 3,678 2,984 2,176 1,657 3,000 Stewards 2,300 2,300 2,500 2,500 2,400 1,300 2,400 TOTAL BUILDING MAINTENANCE 84,940 48,331 94,046 75,241 57,777 38,755 57,600 CLOTHING Clothing 37,226 20,607 29,518 23,399 16,241 2,636 24,000 TOTAL CLOTHING 37,226 20,607 29,518 23,399 16,241 2,636 24,000 CONTINGENCY / DONATION Contingency / Donation Expenses 21,108 27,035 13,590 24,624 18,068 19,598 23,725 TOTAL CONTINGENCY / DONATION 21,108 27,035 13,590 24,624 18,068 19,598 23,725 FIRE EQUIPMENT &Fire Equipment 11,953 10,268 8,207 10,033 6,490 2,135 8,000 SUPPLIES Fire Supplies 7,355 12,009 13,050 2,557 9,414 3,018 8,000 TOTAL FIRE EQUIP. & SUPPLIES 19,308 22,276 21,258 12,590 15,904 5,153 16,000 FIRE EQUIPMENT Fire Equipment Maintenance 15,016 12,219 7,982 12,551 5,004 4,074 8,500 MAINTENANCE TOTAL FIRE EQUIP. MAINTENANCE 15,016 12,219 7,982 12,551 5,004 4,074 8,500 FIRE INSPECTOR Fire Inspector 17,865 27,560 27,400 23,615 28,165 24,140 28,000 Fire Inspector Office Supplies 964 761 329 272 27 306 300 Fire Inspector Seminars/Training 1,267 670 788 610 1,015 280 750 TOTAL FIRE INSPECTOR 20,096 28,991 28,517 24,497 29,207 24,726 29,050 FIRE PREVENTION Fire Prevention 2,952 2,804 602 3,293 562 40 2,000 TOTAL FIRE PREVENTION 2,952 2,804 602 3,293 562 40 2,000 GROUND Ground Maintenance 34,838 9,574 5,520 6,144 11,590 1,143 8,000 MAINTENANCE Grass Cutting 6,439 6,775 5,550 4,250 6,200 0 5,500 Snow Plowing 14,337 49,652 12,428 12,625 8,625 14,150 15,000 TOTAL GROUND MAINTENANCE 55,614 66,000 23,497 23,019 26,415 15,293 28,500 INSURANCE Fire WC Insurance 4,874 4,711 4,536 7,684 7,706 8,106 8,000 Fire General Insurance 20,064 20,346 23,068 26,654 25,690 22,722 25,000 TOTAL INSURANCE 24,938 25,057 27,603 34,338 33,396 30,829 33,000 MEMORIALS Memorials 900 268 295 366 622 563 350 TOTAL MEMORIALS 900 268 295 366 622 563 350 OFFICE SUPPLIES Office Supplies 10,670 4,368 6,264 1,689 2,810 1,724 2,250 Computer Support 900 6,950 10,450 9,482 9,181 10,317 10,000 Postage 172 18 171 170 366 166 225 Subscriptions 140 0 0 76 0 0 100 Office Equipment Maintenance 250 371 706 0 0 0 500 TOTAL OFFICE SUPPLIES 12,132 11,707 17,591 11,417 12,357 12,207 13,075 PROFESSIONAL Bank Charges 72 147 119 39 36 18 100 FEES Plans Review 677 1,588 717 2,253 2,875 1,434 3,000 Professional Fees 9,600 10,192 12,881 7,752 10,475 5,595 10,500 TOTAL PROFESSIONAL FEES 10,349 11,927 13,717 10,044 13,386 7,047 13,600 RADIO EQUIPMENT Radio Equipment 0 0 0 -4,925 18,088 0 1,500 Radio Equipment Maintenance 148 1,273 482 576 370 1,765 1,000 TOTAL RADIO EQUIPMENT 148 1,273 482 -4,349 18,458 1,765 2,500 SPECIAL EVENTS/Member Appreciation Events 8,296 11,558 11,488 14,114 11,861 13,034 13,000 MONTHLY MTGS.Monthly Dinner 0000000 Rehabilitiation Supplies 0000000 TOTAL SPECIAL EVENTS 8,296 11,558 11,488 14,114 11,861 13,034 13,000 TRAINING/SEMINAR Seminars 3,323 5,324 5,175 1,502 4,536 2,650 3,000 Travel Expenses 1,183 622 1,742 672 0 0 700 TOTAL TRAINING/SEMINARS 4,506 5,946 6,917 2,175 4,536 2,650 3,700 VEHICLE Gas & Oil 6,285 8,466 11,641 12,961 7,307 7,016 10,000 MAINTENANCE Vehicle Maintenance 49,334 14,243 38,673 27,120 17,859 12,275 30,000 Pumper Testing 7,172 22,555 4,181 6,101 4,086 4,802 5,500 TOTAL VEHICLE MAINTENANCE 62,791 45,264 54,495 46,181 29,252 24,093 45,500 UTILITIES Electricity 16,049 22,702 25,979 27,337 26,634 19,482 28,000 Gas 23,008 15,184 17,031 13,361 14,378 19,824 25,000 Internet 1,445 1,812 1,079 839 719 420 800 Water/Sewer Charges 3,503 3,618 3,938 3,447 3,667 3,356 3,800 Telephone 3,148 3,522 3,396 3,207 3,661 2,839 3,800 TOTAL UTILITIES 47,153 46,837 51,423 48,192 49,060 45,921 61,400 **** TOTAL EXPENSES 540,781 448,364 449,628 401,682 385,279 295,481 420,500 ** 2014 YTD is based upon actual expenses from January 1 thru July 28 Page 1 of 3