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COMMITTEE OF THE WHOLE Packet - 10/13/2015
CITY OF MUSKEGO COMMITTEE OF THE WHOLE AGENDA October 13, 2015 6:30 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 22, 1015 CLOSED SESSION 1.) Please take notice that following Approval of Minutes, the Committee of the Whole will convene, upon passage of the proper motion, into closed session pursuant to: Wis. Stats. §19.85(1)(e) Deliberating or negotiating the purchasing of public properties, the investing of public funds, or conducting other specified public business, whenever competitive or bargaining reasons require a closed session, more specifically the acquisition of an existing property for an Expansion of the City Garage. Action may be taken in closed session. The Committee of the Whole will then reconvene into open session to continue with agenda items. OPEN SESSION Alderman Kubacki moved to reconvene into open session. Alderman Madden seconded. Motion passed 7 in favor. NEW BUSINESS 1.) Discuss and review Water Utility Budget Director Mueller reviewed budget. Noted only new borrowing would be for Facility project ($630k) Requested approval to move forward with a simplified rate case and revisit a conventional rate case next July 2016. 2.) Discuss and review Sewer Utility Budget Noted all debt has been retired, may need to consider a rate increase if MMSD costs continue to rise. 3.) Review 2017 Budget Timeline COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW ADJOURNMENT Alderman Wolfe made a motion to adjourn at 7:31 pm. Alderman Kubacki seconded. Motion passed 7 in favor. 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. Unapproved CITY OF MUSKEGO COMMITTEE OF THE WHOLE MINUTES September 22, 2015 6:15 PM City Hall, W182 S8200 Racine Avenue CALL TO ORDER Mayor Chiaverotti called the meeting to order at 6:35 pm. PLEDGE OF ALLEGIANCE ROLL CALL Present: Alderman Wolfe, Hammel, Borgman, Kapusta, Engelhardt, Kubacki, Madden and Mayor Chiaverotti. Also Present: Director Mueller STATEMENT OF PUBLIC NOTICE Director Mueller stated the meeting was properly noticed. APPROVAL OF AGENDA APPROVAL OF MINUTES - September 8, 2015 and September 10, 2015 UNFINISHED BUSINESS - Continuation of Budget Discussion Director Mueller recapped budget updates and proposed appropriations. NEW BUSINESS 1.) Finalize City Budget Work Alderman Kubacki motion to approve the 2016 budget. Alderman Madden seconded motion. Approved 6 to 1, Alderman Hammel opposed. 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 Alderman Engelhardt motioned to adjourn at 6:51 pm. Alderman Wolfe seconded motion. W W Wa P 20 Tu W182 S8200 ater Prop 16 Dis esday, O Racine Ave Waukesha (262 r U pos Bu stributed October 13 enue, Musk County, Wi 2) 679-4100 Utili sed udge d 3Th, 2015 kego, WI 53 isconsin 0 ity d et 5 3150-0749 Schedule Page Statement of income and expense 1 1 Schedule of capital outlay 2 3 Schedule of changes in utility working capital: 2016 Budget 3 3 Water Fund Definitions 4 4 CONTENTS Schedule 1 Page 1 2015 2016 2016 Change 2014 Aug 31, 2015 2015 Adopted Proposed Adopted From 2015 Actual Actual Projected Budget Budget Budget Budget Operating revenue Sales of water: Sales to general customers $1,223,153 605,388 1,241,735 1,305,315 1,360,595 - 4.23% Private fire protection $41,643 20,870 41,750 42,000 45,500 - 8.33% Public fire protection $456,335 75,264 465,000 464,000 510,000 - 9.91% Other operating revenue $55,976 30,328 55,300 65,550 60,400 - -7.86% Rental of Water property - tower lease $112,662 60,296 118,300 119,135 103,625 - -13.02% Total operating revenue 1,889,769 792,145 1,922,085 1,996,000 2,080,120 - 4.21% Operating expenses Operation and maintenance: Source of supply expense 40,843 4,247 9,125 9,887 9,878 - -0.09% Pumping expense 174,583 90,412 174,494 171,692 175,496 - 2.22% Water treatment expense 29,229 15,847 47,950 30,819 28,621 - -7.13% Transmission and distribution expense 157,928 80,476 135,965 127,568 129,162 - 1.25% Customer accounts expense 24,650 17,441 29,500 26,627 29,418 - 10.48% Administrative expense 357,128 226,550 362,116 368,571 378,448 - 2.68% Total operation and maintenance expenses 784,362 434,972 759,150 735,164 751,023 - 2.16% Depreciation $767,796 - 770,000 758,000 771,000 - 1.72% Taxes $566,992 15,896 570,300 620,337 578,333 - -6.77% Total operating expenses 2,119,150 450,868 2,099,450 2,113,502 2,100,356 - -0.62% Net operating income (loss) (229,381) 341,277 (177,365) (117,502) (20,236) - -82.78% Add non-operating income - interest $25,345 $12,310 $24,138 $25,311 $22,961 - -9.28% Income before non-operating expenses (204,036) 353,587 (153,227) (92,191) 2,725 - -102.96% Deduct non-operating expenses Interest on advances from municipality and revenue bonds $206,774 102,185 198,803 200,000 182,165 - -8.92% Amortization of debt discount and expense $0 - - - - - #DIV/0! Total non-operating expenses 206,774 102,185 198,803 200,000 182,165 - -8.92% Net income (loss) before capital contributions $ (410,810) 251,402 (352,030) (292,191) (179,440) - -38.59% CITY OF MUSKEGO WATER PUBLIC UTILITY STATEMENT OF INCOME AND EXPENSE 2016 BUDGET Schedule 2 Page 2 Estimated 2015 2015 2016 2016 Total Adopted Proposed Adopted Funding Cost Budget Budget Budget 1.2015 Capital Additions: Meters (A) 25,000 100,000 Truck - 25% DPW Replacement (A) - 46,250 - - Truck - 50% Water / Sewer (A) 21,213 22,500 Well #6 Abandonment (A) 27,036 30,000 Radio Replacements (A) 26,024 37,500 Building - Roof, Garage Doors & Wash Station (A) 4,701 96,000 Well Site Purchase Belle Chasse (A) 110,871 - Water Tower Cleaning & Inspections (A) 10,000 15,000 - - - - $ 224,845 347,250 - - 2.2016 Capital Additions: Meters (A) 75,000 - Truck - 25% DPW Replacement (A) 46,250 - Truck - 50% Water / Sewer (A) 17,500 - Well #4 Abandonment (A) 30,000 - Building - Roof, Garage Doors & Wash Station (A) 630,000 Water Tower Cleaning & Inspections (A) & (B) 350,000 - - - 1,148,750 - Grand Total $ 224,845 347,250 1,148,750 - Notes: (A) - Financed by borrowings. (B) - Financed by working capital / Depreciation Fund (C) - Anticipated to be financed by a borrowing (D) - Anticipated to be financed by a stimulus grant (E) - Anticipated to be financed by assessments CITY OF MUSKEGO WATER PUBLIC UTILITY SCHEDULE OF CAPITAL OUTLAY COSTS PROJECTED 2015 AND 2016 Schedule 3 Page 3 Operation and Debt Maintenance ConstructionDepreciation Service Fund Fund Fund Fund Total Funds provided From operations: Net income (loss) for year $ 2,725 - - (182,165) (179,440) Add charges to income not requiring funds: Depreciation - - 20,000 751,000 771,000 Amortization - - - - - Amortization on water tower - - - - - Transfer working capital to other funds - 306,465 (306,465) - - Proceeds from borrowing - 630,000 - - 630,000 Increases in collection of special assessments - - - 55,000 55,000 Total funds provided (applied) 2,725 936,465 (286,465) 623,835 1,276,560 Funds applied Principal payments on debt - - - 453,220 453,220 Capital outlay - 1,148,750 - - 1,148,750 Total funds applied - 1,148,750 - 453,220 1,601,970 Interfund transfers - interest earnings (2,725) 1,125 225 1,375 - Increase (decrease) in working capital 0 (211,160) (286,240) 171,990 (325,410) Working capital, beginning of year (0) 211,160 368,965 1,660,074 2,240,199 Working capital, end of year $0 - 82,725 1,832,064 1,914,789 0 -100.00% -77.58% 10.36% -14.53% CITY OF MUSKEGO WATER PUBLIC UTILITY SCHEDULE OF CHANGES IN UTILITY WORKING CAPITAL 2016 BUDGET Schedule 4 Page 4 FUND DESCRIPTION Operations and Maintenance Recommended to fund 3 months of operations and maintenance costs. Construction Accounts for borrowed funds or interfund transfers from working capital to cover the cost of capital projects. Depreciation Is available for the acquisition of capital equipment not financed by a revenue bond issue. Debt Service Accounts as a reserve for a required percentage of the annual principal and interest payments on the outstanding debt. CITY OF MUSKEGO WATER UTILITY WORKING CAPITAL FUND DESCRIPTIONS 2016 BUDGET W Sew P 20 Tu W182 S8200 wer Prop 16 Dis esday, O Racine Ave Waukesha (262 r U pos Bu stributed October 13 enue, Musk County, Wi 2) 679-4100 Utili sed udge d 3Th, 2015 kego, WI 53 isconsin 0 ty d et 5 3150-0749 Schedule Page Statement of income and expense 1 1-2 Schedule of capital outlay 2 3 Schedule of changes in utility working capital: 2016 Budget 3 4 Sewer Fund Definitions 4 5 CONTENTS Schedule 1 Page 1 2015 2016 2016 % Change 2014 Aug. 31, 2015 2015 Adopted Proposed Adopted From 2015 Actual Actual Projected Budget Budget Budget Budget Operating revenues Sewer service charges $ 6,051,464 3,019,760 6,053,000 6,034,000 6,060,000 - 0.43% Miscellaneous revenues 15,089 6,468 15,129 13,750 15,000 - 9.09% Total operating revenues 6,066,554 3,026,228 6,068,129 6,047,750 6,075,000 - 0.45% Operating expenses Operation and maintenance: Milwaukee Metropolitan Sewerage District: Capital charge 3,099,399 3,558,128 3,558,128 3,520,962 3,629,583 - 3.08% User charge 1,086,120 560,192 1,125,246 1,125,641 1,122,283 - -0.30% Town of Norway Capital charge - - - - - - 0.00% User charge 197,842 151,360 225,000 225,000 225,000 - 0.00% Supervision and labor 431,559 297,083 458,650 468,625 468,137 - -0.10% Supplies and expense 23,756 20,808 28,000 28,000 28,000 - 0.00% Maintenance: Amortization - - - - - - Odor control 8,524 2,035 22,500 22,500 22,500 - 0.00% Building and structures 9,880 11,161 14,000 14,000 14,000 - 0.00% General plant safety equipment 1,779 2,495 7,000 7,000 7,000 - 0.00% Sewerage collection system 95,346 40,418 100,000 125,000 125,000 - 0.00% I & I reduction - 3,146 50,000 100,000 100,000 - 0.00% Electricity 138,413 76,754 145,000 145,000 155,000 - 6.90% Transportation expense 14,849 5,504 20,000 20,000 20,000 - 0.00% 5,107,468 4,729,082 5,753,524 5,801,728 5,916,503 - 1.98% Customers' account expenses: Accounting and collection 64,184 45,927 64,250 64,084 64,017 - -0.10% Meter expense 30,249 - 30,500 29,500 31,000 - 0.00% 94,433 45,927 94,750 93,584 95,017 - 1.53% General expenses: Office Salaries 69,335 48,427 69,750 69,584 69,517 - -0.10% Employee pensions and benefits 248,587 168,344 258,740 $251,234 269,339 - 7.21% Unemployment compensation - - 1,000 2,000 2,000 - 0.00% Office supplies and expenses 62,908 32,780 64,130 66,975 68,780 - 2.70% Outside services 47,341 28,672 61,360 74,060 78,343 - 5.78% 428,171 278,223 454,980 463,853 487,979 - 5.20% Total operation and maintenance 5,630,072 5,053,232 6,303,254 6,359,165 6,499,499 - 2.21% Depreciation 1,086,912 - 1,110,000 $1,155,000 $1,135,000 - -1.73% Total operating expenses 6,716,984 5,053,232 7,413,254 7,514,165 7,634,499 - 1.60% Net operating income (loss) (forward) (650,431) (2,027,005) (1,345,125) (1,466,415) (1,559,499) - 6.35% CITY OF MUSKEGO SEWER UTILITY STATEMENT OF INCOME AND EXPENSE 2016 BUDGET Schedule 1 Page 2 2015 2016 2016 % Change 2014 Aug. 31, 2015 2015 Adopted Proposed Adopted From 2015 Actual Actual Projected Budget Budget Budget Budget Net operating income (loss) (forwarded) $ (650,431) (2,027,005) (1,345,125) (1,466,415) (1,559,499) - 9.02% Add non-operating income Interest from investments 19,834 3,745 20,000 23,000 21,500 - 15.00% MMSD I&I Subsidy $0 $0 $15,000 $250,000 $250,000 - Interest income on RCA's and special assessments 24,155 21,116 21,116 21,600 20,670 - 2.29% Sewer Connection Fees 35,500 15,000 20,000 20,000 20,000 - 0.00% Total non-operating income 79,488 39,861 76,116 314,600 312,170 - 313.32% Income before non-operating expenses (570,942) (1,987,144) (1,269,009) (1,151,815) (1,247,329) - -9.24% Deduct non-operating expenses Interest charges on long-term debt 68,803 - - - - - #DIV/0! Amortization of debt discount $52,888 $0 $0 $45,333 $0 - #DIV/0! I&I MMSD Program - $0 $15,000 $250,000 $250,000 - 1566.67% Total non-operating expenses 121,691 - 15,000 295,333 250,000 - 1868.89% Net income (loss) before capital contributions $ (692,634) (1,987,144) (1,284,009) (1,447,148) (1,497,329) - 12.71% CITY OF MUSKEGO SEWER UTILITY STATEMENT OF INCOME AND EXPENSE (Concluded) 2016 BUDGET Schedule 2 Page 3 2015 Estimated 2015 2016 2016 Total Adopted Proposed Adopted Description Funding Cost Budget Budget Budget 1.2015 Capital Projects Truck - 25% DPW Replacement (C ) - 46,250 Truck - 50% Water/Sewer (C ) 21,213 22,500 Communication Controls Radio (C ) 35,797 37,500 Lift Station Upgrades/Jensen (C ) 115,881 60,000 Replace Roof (DPW & Utilities) (C ) - 87,500 Garage Doors (DPW & Utilities) (C ) 3,012 6,000 Wash Station (DPW & Utilities) (C ) 1,688 2,500 $ 177,591 262,250 - - 2.2016 Capital Projects Truck - 25% DPW Replacement (C ) - - 46,250 - Truck - 50% Water/Sewer (C ) 17,500 - Communication Controls Radio (C ) - - 30,000 - City Garage Maint/Addition (C ) - - 630,000 - - - - - $- - 723,750 - $ 177,591 262,250 723,750 - Note A: Anticipated to be financed with available construction funds Note B: Anticipated to be financed with borrowings Note C: Finance with working capital Note D: Finance with replacement funds Note E: Finance with reserve capacity assessment funds Note F: Reimbursement from MMSD Note G: Reimbursement from Franklin Grand Total CITY OF MUSKEGO SEWER UTILITY SCHEDULE OF CAPITAL OUTLAY Schedule 3 Page 4 Non-TIF Operation Reserve and Special Equipment Capacity Maintenance Redemption Replacement Assessment Construction Fund Fund Fund Fund Fund Total Funds provided From operations: Net income (loss) for the year $ (1,497,329) - - - - (1,497,329) Add charges to income not requiring funds: Depreciation 1,135,000 - - - - 1,135,000 Amortization: Debt discount - - - - Manhole Rehabilitation and Mapping Projects - - - - - - MMSD Funding 250,000 - 250,000 Less: Other - - - - - - Funds provided from operations (112,329) - - - - (112,329) Increases in: Collection of special assessments 10,000 - - 325,000 - 335,000 Other contributed capital collection- RCA Landfill - - - - - - Total funds provided (102,329) - - 325,000 - 222,671 Funds applied Principal payments on debt - - - - - - Capital outlay (Schedule 6 for Construction Fund) - - - - 723,750 723,750 Total funds applied - - - - 723,750 723,750 Interfund transfers - net Interest earnings (6,575) - 6,575 - - - Equipment replacement (26,350) - 26,350 - - - Sewer Connection fees (20,000) - - 20,000 - - Transfer to Construction Fund (723,750) - - - 723,750 - Transfer for debt retirement reserve - - - - - - RCA funds used to finance MMSD capital charge - - - - - - Total transfers (776,675) - 32,925 20,000 723,750 - Increase (decrease) in working capital (879,004) - 32,925 345,000 - (501,079) Working capital, beginning of year 6,933,935 - 876,495 6,078,530 - 13,888,960 Working capital, end of year $ 6,054,931 - 909,420 6,423,530 - 13,387,881 -12.68% 0.00% 3.76% 5.68% 0.00% -3.61% CITY OF MUSKEGO SEWER UTILITY SCHEDULE OF CHANGES IN UTILITY WORKING CAPITAL 2016 BUDGET Schedule 4 Page 5 FUND DESCRIPTION Operations and Maintenance Required to fund, at a minimum, 3 months of operations and maintenance costs. Special Redemption Accounts as a reserve for a percentage of annual principal and interest payments, as required by the debt covenants. Equipment Replacement Fund Used for significant mechanical equipment replacements as required by the DNR. Non-TIF - RCA Includes reserves established to account for capacity assessment levies restricted to finance related capital and/or debt service costs. Construction Accounts for borrowed funds or interfund transfers from working capital to cover the cost of capital projects. MMSD Capital Charge Funding 77.83% = Utility rates & 22.17% = Reserve Capacity Assessments (Prior to 2007, 27.83% was funded by positive tax increments from TID's #2-#7) CITY OF MUSKEGO SEWER UTILITY WORKING CAPITAL FUND DESCRIPTIONS 2016 BUDGET 2017 Budget Planning Calendar Tuesday, May 24th, 2016 – Committee of the Whole Meeting – Discuss Budget Goals Monday, June 20th, 2016 – Staff to begin preparation work on proposed budget Tuesday, June 28th, 2016 – Committee of the Whole Meeting – Recommend Budget Goals Monday, July 25th, 2016 – All Departmental Capital Budget and Personnel request forms due – submit copies to Mayor and Department of Finance & Admin. Monday, August 15th, 2016 – Departmental Operating and Special Revenue Budget request worksheets due – submit copies to Mayor and Department of Finance & Admin. July - August 2016 – Parks & Conservation Committee, Library Board & Safety Committee work on proposed budgets and forward recommendations to Mayor Thursday, August 18th, 2016 – Committee of the Whole meeting – Budget work to be accomplished: 1. Capital Projects Fund Budgets (Expenditure & Borrowing) Tuesday, August 23rd, 2016 – Committee of the Whole meeting – Budget work to be accomplished: 1. Capital Projects Fund Budgets – continue discussion Tuesday, August 23rd, 2016 – Big Muskego Lake Annual Meeting – 2017 Budget approval Tuesday, September 13th, 2016 – Committee of the Whole meeting - Budget work to be accomplished: 1. Capital Projects Fund Budgets – continue discussion Thursday, September 22nd, 2016 – Committee of the Whole meeting – Budget work to be accomplished: Mayor’s Proposed Budget – Summary Comments including the following: 1. General Fund – revenue budget 2. General Fund – expenditure budget 3. Debt Service Fund Budgets 4. Special Revenue Fund Budgets Friday, September 23rd, 2016 – Water and Sewer operating budget worksheets due – submit copies to Mayor and Department of Finance & Admin. Tuesday, September 27th, 2016 – Committee of the Whole meeting – Budget work to be accomplished: 1. Finalize City Budget Work Thursday, October 6th, 2016 - Public Hearing Notice Published (must submit notification to paper by noon on September 29th) Tuesday, October 11th, 2016 – Committee of the Whole meeting – Budget work to be accomplished: 1. Finalize City Budget Work (Tentative meeting if needed) 2. Discuss/Review Water & Sewer Utility Budgets Monday, October 24th, 2016 - Public Hearing (6:00 p.m. start time) Tuesday, October 25th, 2016 – Common Council Meeting – Adopt 2017 Budgets (City Operating & Debt Service, Special Revenue, Capital & Utilities) and set City tax levy and tax rate W Thu W182 S8200 Pr ursday, Se Racine Ave Waukesha (262 resented eptember enue, Musk County, Wi 2) 679-4100 10Th, 2015 kego, WI 53 isconsin 0 5 3150-0749 1 TABLE OF CONTENTS PROPOSED 2016 BUDGET DOCUMENT Section 1 Mayor’s 2016 Proposed Budget Summary Comments (Including Resulting Estimated City Tax Rate and Information Concerning Significant Changes from 2015 Budget) Section 2 Draft Notice of Public Hearing for the City of Muskego’s Proposed 2016 Budget (proposed for Monday, October 19, 2015) Section 3 Proposed 2015 General Fund Revenue Budget (General Operations) a. General Fund Revenues – Total Change by Category from Adopted 2015 Budget to 2016 Proposed Budget b. General Fund Revenues – Change in Dollars by Category From Adopted 2015 Budget to Proposed 2016 Budget Section 4 Proposed 2016 General Fund Expenditure Budget a. General Fund Expenditures – Total Change by Category from Adopted 2015 Budget to 2016 Proposed Budget b. General Fund Expenditures – Change in Dollars by Category from Adopted 2015 Budget to 2016 Proposed Budget Section 5 Staffing Information a. Full Time Equivalent Position Summary by Department of the City of Muskego – Approved 2015 Budget Compared to Proposed 2016 Budget b. Graphic Presentation of General Fund Personnel Related Costs Compared to the Adopted 2015 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 2016 – 2025 Total Principal & Interest by Year Section 7 Proposed 2016 Special Revenue Fund Budgets Section 8 Proposed 2016 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 2016 PROPOSED BUDGET SUMMARY COMMENTS Setting goals as a team is a fundamental component to long-term success. This budget constitutes the second consecutive year of Council defined budget goals. The 2016 budget, as prepared by the department heads and I and based on the agreed upon Common Council goals, is balanced and stays within the mandated net new growth levy increase. The budget reflects a slight reduction in the mill rate (tax rate) from the 2015 that is in line with the budget goal. Additional goals of the Council that serve as measures to aid in efficiencies as well as balance the budget include the utilization of an in-house city attorney to better serve the city’s growing legal needs in a more efficient and cost effective manner and the implementation of shared 911 equipment upgrade and service. Additional savings continue from the consolidation of parks maintenance with Department of Public Works and contracted Assessor Services. A reduction in the budget line item for health care premium is due to the small increase as compared to recent years while employees continue to contribute to health care benefits. Recognizing and respecting the expertise of incumbent employees is a budget goal and this budget reflects the Council’s goal of up to a 1.25% wage increase for all employees through the merit pay system. Also included in this budget is pay increase for the Municipal Judge. This position has not realized a salary increase for well more than a decade. The full increase will take place over two years. The Conservation Coordinator position, currently funded by special revenue funds, will appropriately become part of the operating budget with a transfer of 25% of wages and benefits over four years. Also to be noted is the reduction of property taxes from cable companies that is in accordance with a recent State law change. The State requirement to hold the City of Muskego tax levy increase to net new growth is 1.26% for the 2016 budget. A portion, 0.984%, of new growth is being utilized per Council budget goals to properly fund a city-wide assessment. This budget stays within the state imposed levy limit without reducing services that are important to the citizens while in support of goals including planning for future facility needs. Additionally, there is no utilization of prior years’ surplus funds. Per agreed upon budget goals Council could consider reserving a portion of prior year’s surplus for future facilities needs or capital investments. 2 Goals: Budget goals for the 2016 Apply Net New Growth as Allowed per State Levy Limit to Maintain and Enhance Services for a Growing Community while maintaining the 2015 tax rate. 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 / Implement Shared Services Recognize and Respect the Expertise of Incumbent employees with 1.25% Pay Increase Abide by General Operation Fund Balance Policy Improve Transparency through Budget Goals Setting as a Collaboration Between Council, Mayor & Staff Significant Changes from the 2015 to the 2016: Revenues The proposed 2016 general fund revenue budget has an increase of $266,106 or 1.82% compared to the 2015 level of $14,877,720 and is within the State levy limit to maintain and enhance service for a growing community. Expenditures The proposed 2016 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a 1.82% increase over 2015. Again, the increase in budget categories reflects additional costs resulting from increased road maintenance. Contributing to maintaining expenditures is the utilization of an in-house city attorney to better serve the city’s growing legal needs in a more efficient and cost effective manner and the implementation of shared 911 equipment upgrade and service. 3 Also to be noted is Transportation Aid and State Shared Revenue estimates as well as Liability Insurance quotes have not yet been provided and are subject to change for this year as well as future years. Budget Process: The Committee of the Whole will receive the 2016 Proposed Budget based on Council approved goals for initial review on Thursday, September 10th. 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) to 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 2015 12/31/15 2016 (DECREASE) TAXES 12,276,243 12,270,567 12,390,743 * INTERGOVERNMENTAL 1,633,084 1,637,906 1,825,559 LICENSES AND PERMITS 744,495 755,674 747,712 FINES, FORFEITURES AND PENALTIES 209,000 209,000 207,000 PUBLIC CHARGES FOR SERVICES 707,822 638,673 670,831 INTERGOVERNMENTAL CHARGES FOR SERV 146,500 147,250 146,200 MISCELLANEOUS 178,825 203,705 240,485 INTERDEPARTMENTAL CHARGES FOR SERV 224,070 75,656 217,150 TOTAL REVENUES 16,120,039$ 15,938,431$ 16,445,680$ 2.02% GENERAL GOVERNMENT 2,261,199$ 2,198,794$ 2,376,770$ PUBLIC SAFETY 6,348,683 6,128,569 6,364,807 HEALTH AND SANITATION 3,650 3,614 3,650 PUBLIC WORKS 2,602,836 2,590,539 2,578,116 EDUCATION & RECREATION 2,002,370 1,872,398 1,886,797 CONSERVATION AND DEVELOPMENT 353,414 342,995 381,244 CAPITAL OUTLAY 946,463 936,623 980,700 UNCLASSIFIED 75,000 - 74,025 DEBT SERVICE 3,130,120 3,139,630 3,091,052 TOTAL EXPENDITURES 17,723,734$ 17,213,162$ 17,737,161$ 0.08% TRANSFERS FROM OTHER FUNDS/ADVANCES 1,603,695 1,584,351 1,505,091 TRANSFERS TO OTHER FUNDS - (215,000) (213,610) TOTAL OTHER FINANCING SOURCES/USES 1,603,695 1,369,351 1,291,481 * Taxes Revenue includes $12,311,244 property tax levy which is 0.984% higher than 2015. ACTUAL ESTIMATED ESTIMATED 12/31/14 12/31/15 12/31/16 FUND BALANCES GENERAL FUND 3,854,185$ 3,929,014$ 3,929,014$ DEBT SERVICE TAX LEVY FUND 2,809,291 2,829,082 2,829,082 TOTAL FUND BALANCE 6,663,476$ 6,758,096$ 6,758,096$ On October 19, 2015, 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 2016. 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 2016 REVENUE BUDGET CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 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 $9,796,572 $9,796,572 $9,867,107 $9,956,898 $10,051,898 $10,051,898 $10,051,898 $10,051,898 $10,171,898 $10,171,898 $120,000 1.19% $10,171,898 100.09.80.00.4002 OVERRUN ($1) $13 $14 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.09.80.00.4005 PAYMENT IN LIEU OF TAXES $33,668 $33,516 $33,440 $37,316 $35,000 $35,000 $37,240 $37,240 $35,000 $35,000 $0 0.00% $35,000 100.09.80.00.4006 PYMT IN LIEU OF TAXES-CONSERV $12,368 $12,525 $12,588 $13,108 $12,500 $12,500 $12,834 $12,834 $12,500 $12,500 $0 0.00% $12,500 100.09.80.00.4007 INTEREST-DELQ PERS PROPERTY $3,901 $2,328 $5,615 $3,031 $2,500 $2,500 $1,185 $1,750 $2,000 $2,000 ($500) -20.00% $2,000 100.09.80.00.4008 TAXES/INTEREST & PENALTY $39,927 $44,206 $25,507 $34,780 $35,000 $35,000 $27,083 $27,500 $30,000 $30,000 ($5,000)-14.29%$30,000 TAXES Total $9,886,435 $9,889,159 $9,944,271 $10,045,133 $10,136,898 $10,136,898 $10,130,240 $10,131,222 $10,251,398 $10,251,398 $114,500 1.13%$10,251,398 INTERGOVERNMENTAL: 100.02.20.01.4127 PUBLIC SAFETY $4,237 $22,858 $2,671 $12,902 $15,000 $15,000 $9,692 $12,500 $12,750 $12,750 ($2,250) 0.00% $12,750 100.02.20.01.4128 WATER PATROL $0 $4,176 $5,055 $4,132 $4,500 $4,500 $0 $4,100 $4,200 $4,200 ($300) 100.00% $4,200 100.02.20.01.4702 MISCELLANEOUS REIMBURSEMENT $0 $0 $0 $0 $8,000 $8,000 $883 $1,325 $1,000 $1,000 ($7,000) 100.00% $1,000 100.02.21.00.4124 FIRE INSURANCE TAX $79,003 $83,304 $82,992 $93,945 $84,000 $84,000 $92,203 $92,203 $90,000 $90,000 $6,000 7.14% $90,000 100.04.51.01.4132 TRANSPORTATION-HWAY ALLOTMENT $939,787 $845,808 $985,799 $1,018,348 $959,270 $959,270 $856,033 $959,270 $1,145,260 $1,145,260 $185,990 19.39% $1,145,260 100.04.51.01.4133 STATE DNR FUNDING $3,784 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.05.71.00.4140 LIBRARY GRANTS REV $0 $0 $0 $0 $0 $0 $0 $0 $1,813 $1,813 $1,813 0.00% $1,813 100.05.71.00.4150 WCFLS FUNDING $0 $0 $114,425 $106,457 $108,994 $108,994 $54,497 $108,994 $113,836 $113,836 $4,842 0.00% $113,836 100.09.80.00.4121 STATE SHARED REVENUES $503,181 $428,128 $427,535 $427,489 $436,320 $436,320 $65,448 $436,321 $435,950 $435,950 ($370) -0.08% $435,950 100.09.80.00.4122 ST AID EXMPT COMPUTER REPLACE $11,962 $9,965 $13,881 $11,600 $12,000 $12,000 $14,193 $14,193 $12,000 $12,000 $0 0.00% $12,000 100.09.80.00.4123 PER CAPITA TAXES-PUBLIC SAFETY $6,500 $10,000 $11,500 $10,300 $5,000 $5,000 $0 $9,000 $8,750 $8,750 $3,750 75.00%$8,750 INTERGOVERNMENTAL REVENUE Total $1,548,454 $1,404,238 $1,643,859 $1,685,174 $1,633,084 $1,633,084 $1,092,949 $1,637,906 $1,825,559 $1,825,559 $192,475 11.79%$1,825,559 LICENSES AND PERMITS: 100.01.02.00.4241 LIQUOR AND FERMENTED BEVERAGE $23,012 $21,690 $22,046 $23,124 $22,000 $22,000 $22,298 $22,750 $23,000 $23,000 $1,000 4.55%$23,000 100.01.02.00.4242 PUBLIC AND SPECIAL GATHERING $170 $250 $210 $210 $200 $200 $180 $200 $200 $200 $0 0.00% $200 100.01.02.00.4243 PUBLICATIONS $500 $450 $480 $480 $450 $450 $450 $450 $450 $450 $0 0.00% $450 100.01.02.00.4244 TAVERN OPERATORS $14,212 $12,288 $13,540 $11,282 $12,000 $12,000 $9,190 $11,750 $12,000 $12,000 $0 0.00% $12,000 100.01.02.00.4245 CIGARETTES $1,700 $1,900 $1,600 $1,600 $1,500 $1,500 $1,600 $1,600 $1,600 $1,600 $100 6.67% $1,600 100.01.02.00.4247 AMUSEMENT DEVICES $2,380 $2,220 $2,200 $2,360 $2,200 $2,200 $2,030 $2,180 $2,200 $2,200 $0 0.02% $2,200 100.01.02.00.4248 ARCHERY $30 $30 $20 $20 $20 $20 $20 $20 $20 $20 $0 2.00% $20 100.01.02.00.4250 JUNK LICENSES $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $0 0.53% $75 100.01.02.00.4251 DANCE HALL $575 $500 $525 $505 $500 $500 $525 $525 $500 $500 $0 0.08% $500 100.01.02.00.4254 EVENTS-REGULATION & COMPLIANCE $2,988 $3,365 $2,496 $3,866 $3,000 $3,000 $2,769 $3,000 $3,000 $3,000 $0 0.00% $3,000 100.01.02.00.4262 LANDFILL AND REFUSE HAULING $8,660 $8,560 $8,040 $7,880 $8,000 $8,000 $10,480 $10,480 $8,750 $8,750 $750 9.38% $8,750 100.01.02.00.4263 WATERWAY MARKERS $0 $0 $50 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.01.02.00.4265 FIRE WORKS $810 $900 $705 $1,275 $900 $900 $1,470 $1,470 $1,200 $1,200 $300 33.33% $1,200 100.01.02.00.4266 ALARM SYSTEMS PERMITS $900 $1,050 $1,100 $1,100 $800 $800 $1,700 $1,700 $1,250 $1,250 $450 56.25% $1,250 100.01.02.00.4279 EXPLOSIVE STORAGE LICENSE $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $0 0.00% $100 100.01.02.00.4304 STATEMENT OF PROPERTY STATUS $2,940 $4,000 $3,580 $3,560 $3,800 $3,800 $7,050 $3,800 $4,000 $4,000 $200 5.26% $4,000 100.01.02.00.4307 DOG LICENSE FEES $10,107 $3,472 $8,773 $5,801 $6,000 $6,000 $4,771 $5,700 $6,000 $6,000 $0 0.00% $6,000 100.01.02.00.4308 DOG PENALTY FEE $748 $585 $325 $0 $0 $0 $75 $75 $250 $250 $250 #DIV/0! $250 100.01.06.00.4544 CABLE TV FRANCHISE FEES $192,351 $197,617 $195,753 $180,301 $180,000 $180,000 $86,236 $175,000 $175,000 $175,000 ($5,000)-2.78% $175,000 100.02.20.01.4252 BICYCLE $136 $6 $4 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.20.01.4305 DOG APPREHENSION $694 $1,163 $942 $840 $750 $750 $540 $750 $765 $765 $15 2.00% $765 100.02.25.00.4249 ELECTRICAL LICENSE $8,580 $8,340 $1,018 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4250 BUILDING INSPECTION PERMITS $0 $0 $0 $554,683 $500,000 $500,000 $366,604 $510,000 $505,000 $505,000 $5,000 0.00% $505,000 100.02.25.00.4255 BUILDING $189,249 $228,660 $256,208 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4256 ELECTRICAL $50,632 $62,160 $61,068 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4257 PLUMBING $48,167 $57,624 $57,994 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4259 FIRE DEPT. PLAN REVIEW $2,188 $6,500 $6,420 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4267 POINT OF SALE BLDG PERMIT $20 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.02.25.00.4273 EROSION CONTROL FEE $7,235 $9,938 $12,650 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4277 DITCH/STREET INSP. FEE $600 $350 $660 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 September 24, 2015 Page 1 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2015 LICENSES AND PERMITS (Continued): 100.02.25.00.4280 BUSINESS REGISTRATION-BLDG $3,315 $2,682 $3,770 $20 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4329 BUILDING INSPECTION TAXABLE $1,040 $1,254 $1,281 $1,406 $1,250 $1,250 $760 $1,250 $1,250 $1,250 $0 0.00% $1,250 100.02.25.00.4359 BUILDING SEALS $2,000 $2,800 $2,550 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.4271 BEER PERMIT FEES (PARKS) $70 $130 $70 $170 $50 $50 $150 $150 $200 $200 $150 300.00% $200 100.06.18.01.4260 EXTRACTIVE $650 $1,043 $830 $810 $900 $900 $2,649 $2,649 $900 $900 $0 0.00%$900 LICENSES AND PERMITS Total $576,833 $641,701 $667,083 $801,469 $744,495 $744,495 $521,722 $755,674 $747,712 $747,712 $3,217 0.43%$747,712 FINES, FORFEITS AND PENALTIES: 100.01.08.00.4269 COURT FINES AND FORFEITURES $150,467 $151,465 $185,884 $184,253 $187,000 $187,000 $166,417 $187,000 $185,000 $185,000 ($2,000) -1.07% $185,000 100.01.08.00.4272 WARRANT FEES $22,789 $22,245 $18,576 $26,585 $22,000 $22,000 $10,651 $22,000 $22,000 $22,000 $0 0.00%$22,000 FINES, FORFEITS AND PENALTIES Total $173,256 $173,709 $204,460 $210,837 $209,000 $209,000 $177,068 $209,000 $207,000 $207,000 ($2,000)-0.96%$207,000 PUBLIC CHARGES FOR SERVICES: 100.01.06.00.4310 COPY FEES $515 $193 $19 $353 $200 $200 $124 $150 $200 $200 $0 0.00% $200 100.01.06.00.4311 VENDING MACHINE REVENUE $0 $116 $1,457 $1,642 $1,200 $1,200 $1,132 $1,500 $1,600 $1,600 $400 0.00% $1,600 100.01.06.00.4532 RENTAL OF CITY OWNED LAND $20 $20 $20 $20 $20 $20 $0 $20 $20 $20 $0 0.00% $20 100.01.06.00.4536 NSF FEES $757 $516 $480 $390 $500 $500 $390 $490 $500 $500 $0 0.00% $500 100.01.06.00.4541 JURY DUTY/WITNESS FEES $0 $32 $21 $0 $25 $25 $21 $21 $25 $25 $0 0.00% $25 100.01.06.00.4542 MISCELLANEOUS REIMBURSEMENT $39,077 $60,619 $20,806 $38,192 $20,000 $20,000 $26,738 $30,000 $28,500 $28,500 $8,500 42.50% $28,500 100.01.06.00.4548 REIMB LANDFL NEGOTIATNG $76 $59 $75 $60 $70 $70 $0 $65 $65 $65 ($5) -7.14% $65 100.02.20.01.4333 MISCELLANEOUS CHGS - POLICE $3,676 $5,946 $3,530 $5,278 $3,500 $3,500 $1,931 $3,500 $3,500 $3,500 $0 0.00% $3,500 100.02.20.01.4334 RANGE USE REIMBURSEMENT $563 $1,800 $204 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.20.01.4542 WITNESS FEES/COURT COSTS-MISC $230 $446 $4,087 $194 $400 $400 $102 $225 $250 $250 ($150) -37.50% $250 100.04.19.00.4348 ENGINEERING REVIEW FEES $18,188 $13,344 $19,106 $26,335 $15,000 $15,000 $9,973 $15,000 $15,000 $15,000 $0 0.00% $15,000 100.04.19.00.4349 CONSTRUCTION REVIEW FEES $100 $100 $300 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.04.51.01.4278 STREET EXCAVATION FEE HWY $360 $0 $1,800 $0 $0 $0 $750 $750 $500 $500 $500 0.00% $500 100.04.51.01.4312 SALE OF CULVERT MATERIAL $37,773 $26,361 $28,004 $48,000 $28,000 $28,000 $31,063 $31,100 $28,000 $28,000 $0 0.00% $28,000 100.04.51.01.4332 MISC HWY DEPT REVENUE $5,466 $2,942 $5,287 $5,217 $3,000 $3,000 $3,978 $4,000 $3,000 $3,000 $0 0.00% $3,000 100.04.51.01.4533 OIL RECYCLING/SALE SCRAP MTL $2,492 $1,836 $0 $4,184 $2,000 $2,000 $214 $2,000 $2,000 $2,000 $0 0.00% $2,000 100.04.51.10.4308 WEED CUTTING $2,014 $521 $446 $952 $500 $500 $780 $780 $500 $500 $0 0.00% $500 100.05.71.00.4274 LIBRARY LOST AND DAMAGED $1,719 $1,657 $1,201 $1,386 $1,200 $1,200 $1,001 $1,200 $1,200 $1,200 $0 0.00% $1,200 100.05.71.00.4313 LIBRARY FINES $20,608 $20,065 $18,071 $18,986 $18,000 $18,000 $11,703 $18,000 $19,000 $19,000 $1,000 5.56% $19,000 100.05.71.00.4314 LIBRARY TAXABLE REVENUE $6,652 $6,431 $7,063 $8,771 $7,500 $7,500 $6,737 $8,500 $8,500 $8,500 $1,000 13.33% $8,500 100.05.71.00.4542 LIBRARY PHONE USE $35 $7 $3 $10 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.00.4544 ROOM RENTAL $125 $525 $125 $875 $500 $500 $1,000 $1,200 $1,000 $1,000 $500 100.00% $1,000 100.05.71.00.4552 LIBRARY FRIENDS REV $0 $0 $0 $0 $0 $0 $0 $0 $5,000 $5,000 $5,000 #DIV/0! $5,000 100.05.72.02.4314 SEASON PASSES (Taxable) $0 $0 $0 $0 $0 $0 $16,471 $16,600 $17,000 $17,000 $17,000 #DIV/0! $17,000 100.05.72.02.4315 IDLE ISLE LAUNCH (Taxable) $37,055 $40,477 $37,678 $39,084 $41,000 $41,000 $15,981 $20,250 $20,000 $20,000 ($21,000) -51.22% $20,000 100.05.72.02.4316 IDLE ISLE PARKING (Taxable) $5,026 $6,894 $6,302 $9,363 $7,300 $7,300 $8,236 $9,000 $0 $0 ($7,300) -100.00% $0 100.05.72.02.4317 PARK RENTAL TAXABLE $6,029 $4,535 $4,550 $2,681 $4,000 $4,000 $6,636 $6,700 $4,750 $4,750 $750 18.75% $4,750 100.05.72.02.4537 PARKS DEPT MISC. REVENUE $1,618 $2,904 $3,733 $322 $350 $350 $0 $325 $350 $350 $0 0.00% $350 100.05.72.03.4317 PARK HISTORICAL RENTAL TAXABLE $1,375 $1,400 $2,671 $1,100 $1,400 $1,400 $2,400 $2,400 $2,600 $2,600 $1,200 85.71% $2,600 100.05.72.10.4318 RECREATION FEES-REGISTRATION $0 $0 $0 $100 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.10.4320 RECREATION FEES TAXABLE $33 $62 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.05.72.10.4321 MISC REVENUE RECREATION $3,225 $2,129 $6,932 $4,671 $6,100 $6,100 $3,109 $5,150 $5,000 $5,000 ($1,100) -18.03% $5,000 100.05.72.10.4325 TICKET SALES REC-GREAT AMERICA $0 $0 $0 $0 $19,000 $19,000 $12,965 $12,965 $13,475 $13,475 ($5,525) 0.00% $13,475 100.05.72.10.4326 TICKET SALES REC-WPRA WEEK GA $0 $0 $0 $0 $0 $0 $2,192 $2,192 $2,375 $2,375 $2,375 0.00% $2,375 100.05.72.10.4327 TICKET SALES REC-NOAH'S ARK $0 $0 $0 $0 $0 $0 $1,326 $1,326 $1,400 $1,400 $1,400 0.00% $1,400 100.05.72.10.4328 TICKET SALES REC-ZOO $0 $0 $0 $0 $0 $0 $535 $535 $540 $540 $540 0.00% $540 100.05.72.10.4329 TICKET SALES REC-MT OLYMPUS $0 $0 $0 $0 $0 $0 $358 $358 $375 $375 $375 0.00% $375 100.05.72.11.4318 REC REG FEES-AQUATICS $3,870 $3,261 $2,812 $2,362 $2,700 $2,700 $2,409 $2,409 $1,900 $1,900 ($800) -29.63% $1,900 100.05.72.11.4322 REC RENTAL TAXABLE-AQUATICS $0 $0 $0 $166 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.05.72.12.4318 REC REG FEES-ARTS & CRAFTS $3,162 $4,281 $6,422 $7,281 $7,020 $7,020 $4,024 $6,982 $7,560 $7,560 $540 7.69% $7,560 Page 2 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2015 PUBLIC CHARGES FOR SERVICES (Continued): 100.05.72.13.4318 REC REG FEES-ATHLETICS $152,403 $156,734 $166,127 $145,656 $176,794 $176,794 $131,986 $148,165 $184,675 $184,675 $7,881 4.46% $184,675 100.05.72.13.4320 REC FEES TAXABLE-ATHLETICS $559 $190 $101 $50 $0 $0 $0 $0 $1,125 $1,125 $1,125 0.00% $1,125 100.05.72.13.4323 REC MATERIALS-ATHLETICS $3,788 $6,266 $4,057 $3,482 $2,716 $2,716 $3,451 $3,451 $2,716 $2,716 $0 0.00% $2,716 100.05.72.14.4318 REC REG FEES-SAFETY $11,703 $9,496 $11,021 $9,821 $10,710 $10,710 $8,940 $10,510 $10,570 $10,570 ($140) -1.31% $10,570 100.05.72.16.4318 REC REG FEES-CHILD CARE $127,115 $142,939 $133,605 $126,085 $161,377 $161,377 $157,963 $165,235 $166,733 $166,733 $5,356 3.32% $166,733 100.05.72.16.4320 RECREATION FEES TAXABLE $2,924 $2,400 $3,624 $3,690 $3,930 $3,930 $4,698 $4,911 $8,880 $8,880 $4,950 125.95% $8,880 100.05.72.16.4324 REC BUS REVENUE-CHILD CARE $2,329 $3,226 $4,948 $2,782 $1,640 $1,640 $2,992 $3,352 $1,905 $1,905 $265 16.16% $1,905 100.05.72.17.4318 REC REG FEES-LEAGUES $0 $0 $3,672 ($118) $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.05.72.17.4320 REC FEES TAXABLE-LEAGUES $76,258 $89,464 $90,233 $78,031 $103,900 $103,900 $42,620 $45,025 $26,020 $26,020 ($77,880) -74.96% $26,020 100.05.72.17.4322 RECREATION RENTAL TAXABLE $0 $0 $0 ($11) $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.18.4318 REC REG FEES-VARIED INTEREST $12,669 $12,906 $24,092 $19,789 $19,950 $19,950 $15,173 $20,117 $28,702 $28,702 $8,752 43.87%$28,702 100.05.72.18.4320 REC FEES TAXABLE-VARIED INT $734 $1,225 $830 $378 $1,320 $1,320 $465 $855 $1,320 $1,320 $0 0.00% $1,320 100.05.72.18.4324 REC BUS REVENUE-VARIED INT $93 $0 $271 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.05.72.19.4320 IDLE ISLE PARKING - TAXABLE $0 $0 $0 $0 $0 $0 $0 $0 $7,500 $7,500 $7,500 0.00% $7,500 100.06.18.01.4327 BOARD OF APPEALS-FEES $200 $400 $400 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.06.18.01.4328 ZONING FEES $11,695 $14,101 $14,370 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.06.18.01.4330 PLATTING FEES $2,458 $1,798 $666 $20,500 $15,000 $15,000 $15,049 $15,049 $15,000 $15,000 $0 0.00% $15,000 100.06.18.01.4335 REVIEW FEES PLAN COMMISSION $5,100 $5,010 $4,250 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.06.18.01.4341 MISC REVENUE/COPIES/REPORTS $0 $1,533 $1,406 $1 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.06.18.01.4344 DEVELOPMENT CHARGES $7,963 $6,563 $12,755 $17,143 $12,000 $12,000 $8,643 $12,000 $12,000 $12,000 $0 0.00% $12,000 100.06.18.01.4346 LAND RECORD FEE $6,210 $6,980 $7,950 $16,450 $8,000 $8,000 $6,310 $8,250 $8,000 $8,000 $0 0.00% $8,000 100.06.18.01.4354 GIS LAND RECORD CAP CHARGE $0 $2,600 $0 $80 $0 $0 $0 $0 $0 $0 $0 0.00%$0 PUBLIC CHARGES FOR SERVICES Total $626,039 $673,308 $667,585 $671,782 $707,822 $707,822 $572,569 $642,613 $670,831 $670,831 ($36,991)-5.23%$670,831 INTERGOVERNMENTAL CHARGES FOR SERVICES: 100.01.06.00.4601 LITTLE MUSKEGO LAKE DISTRICT $1,025 $1,998 $1,087 $1,097 $1,500 $1,500 $0 $1,250 $1,200 $1,200 ($300) -20.00% $1,200 100.02.20.01.4602 REIMBURSE POLICE LIASON OFFI $132,706 $130,770 $135,873 $144,429 $145,000 $145,000 $73,926 $146,000 $145,000 $145,000 $0 0.00%$145,000 INTERGOVERNMENTAL CHARGES FOR SERVICES Total $133,732 $132,768 $136,960 $145,526 $146,500 $146,500 $73,926 $147,250 $146,200 $146,200 ($300)-0.20%$146,200 MISCELLANEOUS: 100.01.06.00.4531 INTEREST ON INVESTMENTS $63,192 $163,360 $158,083 $165,335 $139,500 $139,500 $163,509 $165,500 $200,585 $200,585 $61,085 43.79% $200,585 100.01.06.00.4547 FUEL REFUND $7,777 $6,188 $6,223 $6,220 $7,000 $7,000 $0 $6,200 $6,200 $6,200 ($800) -11.43% $6,200 100.02.20.01.4525 RENTAL/CELLULAR TOWER $24,356 $25,574 $26,852 $28,195 $29,600 $29,600 $29,605 $29,605 $31,085 $31,085 $1,485 5.02%$31,085 MISCELLANEOUS REVENUE Total $95,325 $195,122 $191,159 $199,750 $176,100 $176,100 $193,114 $201,305 $237,870 $237,870 $61,770 35.08%$237,870 OTHER FINANCING SOURCES: 100.02.20.01.4551 PROCEEDS FROM SALE F/A-PD $8,782 $17,469 $0 $26,958 $10,000 $10,000 $4,749 $10,000 $10,000 $10,000 $0 0.00% $10,000 100.04.51.01.4551 PROCEEDS FROM SALE F/A-DPW $17,211 $14,244 $35,659 $16,435 $14,000 $14,000 $0 $14,000 $14,000 $14,000 $0 0.00% $14,000 100.09.80.00.4004 WATER UTILITY TAX EQUIVALENT $555,652 $577,659 $591,036 $540,886 $592,000 $592,000 $0 $543,000 $550,000 $550,000 ($42,000) -7.09% $550,000 100.20.80.00.8001 PRIOR YEARS SURPLUS FUNDING $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 $10,920 $10,920 $10,950 $10,950 $0 $0 ($10,920) -100.00% $0 100.20.80.00.8263 TRF TO GF - REC TICKETS $0 $0 $0 $0 $6,725 $6,725 $6,651 $6,725 $0 $0 ($6,725)0.00%$0 OTHER FINANCING SOURCES Total $581,645 $609,373 $626,695 $584,280 $633,645 $633,645 $22,350 $584,675 $574,000 $574,000 ($59,645)-9.41%$574,000 INTERDEPARTMENTAL: 100.01.06.00.4701 REIMB FOR INS & MISC EXP FRM $350 $350 $3,850 $350 $350 $350 $0 $350 $350 $350 $0 0.00% $350 100.01.06.00.4702 REIMBURSEMENT-WATER $15,100 $15,460 $14,200 $12,700 $61,720 $61,720 $6,450 $12,900 $60,000 $60,000 ($1,720) -2.79% $60,000 100.01.06.00.4703 REIMBURSE FRM SEWER/OPERATIO $59,399 $61,884 $65,546 $60,830 $115,750 $115,750 $31,203 $62,406 $110,550 $110,550 ($5,200)-4.49% $110,550 100.01.06.00.4704 REIMBURSE FROM REF/RECY $0 $0 $0 $0 $46,250 $46,250 $0 $0 $46,250 $46,250 $0 0.00%$46,250 INTERDEPARTMENTAL REVENUE Total $74,849 $77,694 $83,596 $73,880 $224,070 $224,070 $37,653 $75,656 $217,150 $217,150 ($6,920)-3.09%$217,150 TOTAL GENERAL FUND REVENUES $13,696,567 $13,797,071 $14,165,667 $14,417,832 $14,611,614 $14,611,614 $12,821,590 $14,385,301 $14,877,720 $14,877,720 $266,106 1.82%$14,877,720 PROJECTED 2015 SURPLUS/(DEFICIT)$114,630 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 2015 Proposed - $14,611,614 2016 Proposed - $14,877,720 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 2015 Proposed - $14,611,614 $10,136,898 $1,633,084 $744,495 $209,000 $707,822 $146,500 $176,100 $633,645 $224,070 2016 Proposed - $14,877,720 $10,251,398 $1,825,559 $747,712 $207,000 $670,831 $146,200 $237,870 $574,000 $217,150 Change $114,500 $192,475 $3,217 $(2,000) $(36,991) $(300) $61,770 $(59,645) $(6,920) CITY OF MUSKEGO General Fund Revenues SECTION 4 PROPOSED 2016 EXPENDITURE BUDGET CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 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 $40,831 $41,935 $23,921 $24,718 $20,880 $20,880 $6,911 $15,000 $20,880 $20,880 $0 0.00% $20,880 100.01.01.00.5102 SALARIES & WAGES - OVERTIME $26 $105 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.01.00.5105 SALARIES AND WAGES-ELECTED $120,799 $120,008 $120,943 $119,710 $121,007 $121,007 $77,511 $121,007 $121,007 $121,007 $0 0.00% $121,007 100.01.01.00.5150 AUTO ALLOWANCE $3,514 $3,500 $4,066 $3,366 $3,500 $3,500 $2,289 $3,500 $3,500 $3,500 $0 0.00% $3,500 100.01.01.00.5152 EXPENSE ALLOWANCE $11,200 $10,991 $11,336 $10,536 $11,200 $11,200 $7,446 $11,200 $11,200 $11,200 $0 0.00% $11,200 100.01.01.00.5201 FICA $14,037 $13,129 $11,878 $11,782 $11,979 $11,979 $7,050 $11,530 $11,979 $11,979 $0 0.00% $11,979 100.01.01.00.5202 PENSION $8,137 $7,143 $6,289 $6,379 $5,138 $5,138 $3,312 $5,400 $4,404 $4,404 ($734) -14.29% $4,404 100.01.01.00.5203 HEALTH INSURANCE $26,204 $25,517 $25,797 $25,402 $21,175 $21,175 $15,146 $23,000 $22,055 $22,055 $880 4.16% $22,055 100.01.01.00.5204 LIFE INSURANCE $520 $685 $589 $496 $376 $376 $270 $435 $473 $473 $96 25.64% $473 100.01.01.00.5205 FSA FEE EXPENSE $32 $36 $33 $14 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.01.00.5229 HEALTH INS. ALLOWANCE $1,757 $1,373 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.01.00.5302 MILEAGE $44 $13 $0 $0 $100 $100 $0 $0 $0 $0 ($100) -100.00% $0 100.01.01.00.5303 CONFERENCES AND SPECIAL EVEN $1,263 $813 $455 $165 $1,250 $1,250 $0 $500 $1,000 $1,000 ($250) -20.00% $1,000 100.01.01.00.5305 DUES AND MEMBERSHIPS $7,763 $7,661 $7,908 $7,950 $8,000 $8,000 $7,852 $8,000 $8,000 $8,000 $0 0.00% $8,000 100.01.01.00.5601 TELEPHONE/CITY HALL $1,139 $1,013 $966 $480 $480 $480 $320 $480 $480 $480 $0 0.00% $480 100.01.01.00.5701 OFFICE SUPPLIES AND EXPENSES $497 $929 $191 $550 $700 $700 $63 $500 $600 $600 ($100)-14.29%$600 MAYOR Total $237,763 $234,849 $214,370 $211,547 $205,786 $205,786 $128,170 $200,552 $205,578 $205,578 ($207)-0.10%$205,578 GENERAL GOVERNMENT - FINANCE & ADMINISTRATION: 100.01.03.00.5101 SALARIES AND WAGES $337,204 $347,972 $340,136 $337,078 $347,606 $347,606 $213,659 $335,500 $341,729 $341,729 ($5,877) -1.69% $341,729 100.01.03.00.5102 SALARIES & WAGES - OVERTIME $5,192 $7,581 $6,012 $5,004 $5,526 $5,526 $2,058 $5,000 $5,524 $5,524 ($2) -0.03% $5,524 100.01.03.00.5105 WAGES - POLL WORKERS $17,635 $55,174 $10,601 $34,919 $17,000 $17,000 $11,717 $15,000 $49,910 $49,910 $32,910 193.59% $49,910 100.01.03.00.5201 FICA $25,900 $27,002 $26,292 $25,947 $27,621 $27,621 $16,239 $27,200 $27,487 $27,487 ($133) -0.48% $27,487 100.01.03.00.5202 PENSION $37,489 $21,420 $22,630 $22,894 $24,013 $24,013 $14,669 $23,200 $22,919 $22,919 ($1,094) -4.56% $22,919 100.01.03.00.5203 HEALTH INSURANCE $81,951 $102,856 $97,531 $89,692 $105,765 $105,765 $64,156 $90,000 $86,916 $86,916 ($18,849) -17.82% $86,916 100.01.03.00.5204 LIFE INSURANCE $1,626 $1,490 $1,167 $1,261 $1,227 $1,227 $680 $1,020 $1,093 $1,093 ($133) -10.87% $1,093 100.01.03.00.5205 FSA FEE EXPENSE $132 $72 $112 $73 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.03.00.5229 HEALTH INS. ALLOWANCE $5,092 $8,133 $11,398 $10,098 $7,920 $7,920 $6,475 $9,750 $12,060 $12,060 $4,140 52.27% $12,060 100.01.03.00.5301 TRAINING $1,498 $1,426 $305 $1,128 $1,000 $1,000 $0 $1,000 $1,200 $1,200 $200 20.00% $1,200 100.01.03.00.5302 MILEAGE & EXP REIMB $888 $732 $645 $477 $700 $700 $156 $500 $700 $700 $0 0.00% $700 100.01.03.00.5303 CONFERENCES & TRAINING $2,083 $3,030 $2,481 $3,225 $3,420 $3,420 $295 $3,000 $3,450 $3,450 $30 0.88% $3,450 100.01.03.00.5305 DUES AND SUBSCRIPTIONS $989 $1,142 $1,179 $1,104 $1,500 $1,500 $999 $1,500 $1,500 $1,500 $0 0.00% $1,500 100.01.03.00.5401 COPIER MAINTENANCE $932 $0 $0 $0 $500 $500 $0 $0 $0 $0 ($500) -100.00% $0 100.01.03.00.5410 MAINT. & RENTAL OF EQUIP. - $2,395 $4,702 $4,270 $4,350 $4,800 $4,800 $4,474 $4,800 $4,800 $4,800 $0 0.00% $4,800 100.01.03.00.5502 COMPUTER CHARGES $490 $999 $874 $807 $800 $800 $744 $800 $850 $850 $50 6.25% $850 100.01.03.00.5506 FINANCIAL SOFTWARE CHARGES $8,248 $9,347 $8,248 $8,332 $8,330 $8,330 $8,332 $8,332 $8,500 $8,500 $170 2.04% $8,500 100.01.03.00.5601 TELEPHONE/CITY HALL $2,441 $2,131 $1,944 $90 $480 $480 $436 $480 $900 $900 $420 87.50% $900 100.01.03.00.5701 OFFICE SUPPLIES $2,109 $2,026 $1,933 $2,434 $2,000 $2,000 $2,323 $2,500 $3,000 $3,000 $1,000 50.00% $3,000 100.01.03.00.5704 OTHER SUPPLIES & EXPENSES $4,761 $11,305 $2,292 $6,474 $3,000 $3,000 $3,113 $3,500 $12,500 $12,500 $9,500 316.67% $12,500 100.01.03.00.5713 PRINT MATERIALS $365 $0 $370 $630 $380 $380 $1,050 $1,050 $500 $500 $120 31.58% $500 100.01.03.00.5801 TAX BILL DIST FEES $24,516 $26,474 $24,049 $24,174 $26,500 $26,500 $11,022 $26,500 $26,500 $26,500 $0 0.00%$26,500 FINANCE & ADMIN Total $563,936 $635,013 $564,469 $580,192 $590,087 $590,087 $362,596 $560,632 $612,038 $612,038 $21,952 3.72%$612,038 September 24, 2015 Page 1 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2015 GENERAL GOVERNMENT - ASSESSOR: 100.01.04.00.5101 SALARIES AND WAGES $107,014 $110,613 $112,379 $108,047 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5102 SALARIES & WAGES - OVERTIME $575 $838 $287 $236 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5150 AUTO ALLOWANCE $4,500 $4,500 $4,673 $3,635 $0 $0 $519 $519 $0 $0 $0 #DIV/0! $0 100.01.04.00.5201 FICA $8,442 $8,724 $8,697 $8,314 $0 $0 $40 $40 $0 $0 $0 #DIV/0! $0 100.01.04.00.5202 PENSION $9,846 $6,610 $7,529 $7,592 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5203 HEALTH $27,892 $23,399 $28,966 $27,382 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5204 LIFE $670 $660 $723 $760 $0 $0 $103 $103 $0 $0 $0 #DIV/0! $0 100.01.04.00.5205 FSA FEE EXPENSE $33 $36 $33 $15 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5301 TRAINING $26 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5302 MILEAGE REIMB. ASSR'S OFFICE $120 $127 $259 $13 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5303 CONFERENCES AND SPECIAL EVEN $742 $765 $834 $145 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5305 MEMBERSHIP & SUBSCRIPTIONS $598 $820 $830 $891 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5401 MAINT. & RENTAL OF EQUIP. - $65 $101 $46 $55 $200 $200 $0 $100 $200 $200 $0 0.00% $200 100.01.04.00.5503 COMPUTER CHARGES/ASSESSOR $15,275 $15,995 $17,994 $4,306 $22,000 $22,000 $12,919 $22,000 $22,000 $22,000 $0 0.00% $22,000 100.01.04.00.5601 TELEPHONE $867 $799 $667 $75 $300 $300 $196 $300 $300 $300 $0 0.00% $300 100.01.04.00.5701 OFFICE SUPPLIES $1,599 $805 $9,913 $1,621 $2,000 $2,000 $0 $500 $1,000 $1,000 ($1,000) -50.00% $1,000 100.01.04.00.5801 PROFESSIONAL SERVICES $24,898 $28,614 $25,058 $29,851 $106,600 $106,600 $50,835 $106,600 $108,000 $108,000 $1,400 1.31% $108,000 100.01.04.00.5802 BOARD OF REVIEW $510 $250 $890 $250 $1,710 $1,710 $1,754 $2,500 $2,500 $2,500 $790 46.20% $2,500 100.01.04.00.5805 ATTORNEY $0 $0 $0 $0 $3,500 $3,500 $0 $0 $0 $0 ($3,500) -100.00% $0 100.01.04.00.5830 REVALUATION EXPENSES $0 $1,570 $120,430 $0 $0 $0 $0 $0 $13,375 $13,375 $13,375 #DIV/0!$13,375 ASSESSOR Total $203,674 $205,228 $340,208 $193,187 $136,310 $136,310 $66,366 $132,662 $147,375 $147,375 $11,065 8.12%$147,375 GENERAL GOVERNMENT - LAW: 100.01.05.00.5101 SALARIES & WAGES $0 $0 $0 $0 $0 $0 $0 $0 $63,242 $63,242 $63,242 #DIV/0! $63,242 100.01.05.00.5201 FICA $0 $0 $0 $0 $0 $0 $0 $0 $4,838 $4,838 $4,838 #DIV/0! $4,838 100.01.05.00.5202 PENSION $0 $0 $0 $0 $0 $0 $0 $0 $4,173 $4,173 $4,173 #DIV/0! $4,173 100.01.05.00.5203 HEALTH INSURANCE $0 $0 $0 $0 $0 $0 $0 $0 $21,330 $21,330 $21,330 #DIV/0! $21,330 100.01.05.00.5204 LIFE INSURANCE $0 $0 $0 $0 $0 $0 $0 $0 $70 $70 $70 #DIV/0! $70 100.01.05.00.5303 CONFERENCES & TRAINING $0 $0 $0 $0 $0 $0 $0 $0 $2,000 $2,000 $2,000 #DIV/0! $2,000 100.01.05.00.5305 DUES AND MEMBERSHIP $0 $0 $0 $0 $0 $0 $0 $0 $1,000 $1,000 $1,000 #DIV/0! $1,000 100.01.05.00.5601 TELEPHONE/CITY HALL $0 $0 $0 $0 $0 $0 $0 $0 $480 $480 $480 #DIV/0! $480 100.01.05.00.5701 OFFICE SUPPLIES AND EXPENSES $0 $0 $0 $0 $0 $0 $0 $0 $1,500 $1,500 $1,500 #DIV/0! $1,500 100.01.05.00.5805 ATTORNEY $90,491 $140,517 $81,569 $91,072 $95,000 $95,000 $28,234 $90,000 $11,500 $11,500 ($83,500)-87.89%$11,500 LAW Total $90,491 $140,517 $81,569 $91,072 $95,000 $95,000 $28,234 $90,000 $110,133 $110,133 $15,133 15.93%$110,133 GENERAL GOVERNMENT - NON-DEPARTMENTAL: 100.01.06.00.5203 HRA/FSA PLANS - DIVERSIFIED $5,430 $5,421 $5,184 $6,939 $8,000 $8,000 $4,888 $7,000 $7,500 $7,500 ($500) -6.25% $7,500 100.01.06.00.5204 HEALTH INS-SELF INS FUNDS DUE $31,394 $484 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.06.00.5205 PCOR FEES $0 $0 $86 $166 $200 $200 $239 $240 $200 $200 $0 0.00% $200 100.01.06.00.5206 WELLNESS PROGRAM $8,236 $6,939 $7,375 $7,515 $8,500 $8,500 $7,561 $7,561 $8,500 $8,500 $0 0.00% $8,500 100.01.06.00.5220 TUITION REIMBURSEMENT $1,000 $1,000 $0 $0 $1,000 $1,000 $0 $0 $1,000 $1,000 $0 0.00% $1,000 100.01.06.00.5303 CONFERENCES & SPECIAL EVENTS $80 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.06.00.5410 MAINT & RENTAL OF EQ/VEHICLES $839 $2,857 $3,418 $4,589 $3,000 $3,000 $3,238 $5,500 $5,800 $5,800 $2,800 93.33% $5,800 100.01.06.00.5506 SIRE SOFTWARE MAINTENANCE $0 $0 $7,640 $3,858 $6,814 $6,814 $7,470 $7,470 $8,065 $8,065 $1,251 18.36% $8,065 100.01.06.00.5601 LAND LINE LONG DISTANCE $0 $0 $0 $17,583 $18,000 $18,000 $14,318 $18,000 $18,000 $18,000 $0 0.00% $18,000 100.01.06.00.5701 OFFICE SUPPLIES AND EXPENSES $10,724 $6,596 $5,341 $7,890 $10,000 $10,000 $3,112 $8,000 $10,000 $10,000 $0 0.00% $10,000 100.01.06.00.5702 VENDING MACHINES $450 $540 $2,533 $2,406 $2,300 $2,300 $1,546 $2,500 $2,500 $2,500 $200 8.70% $2,500 100.01.06.00.5704 MISC SUPPLIES AND EXPENSES $3,282 $5,250 $10,333 $5,798 $8,000 $8,000 $2,094 $8,000 $8,000 $8,000 $0 0.00% $8,000 100.01.06.00.5710 POSTAGE $20,838 $22,512 $16,702 $18,765 $21,500 $21,500 $10,252 $20,000 $23,000 $23,000 $1,500 6.98% $23,000 100.01.06.00.5810 AUDIT & SPECIAL ACCOUNTING S $6,809 $6,610 $6,560 $7,530 $10,000 $10,000 $12,650 $9,500 $12,000 $12,000 $2,000 20.00% $12,000 100.01.06.00.5820 CITY ROAD-LANDSCAPE/MAINT $0 $0 $13,693 $28,554 $42,000 $42,000 $12,967 $42,000 $42,000 $42,000 $0 0.00% $42,000 100.01.06.00.6001 NOTICES AND PUBLICATIONS $4,551 $6,487 $6,661 $8,239 $8,000 $8,000 $4,342 $8,000 $8,000 $8,000 $0 0.00% $8,000 Page 2 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2015 NON-DEPARTMENTAL (Continued) 100.01.06.00.6002 CRIMINAL HISTORY CHECKS $2,814 $2,590 $2,660 $1,946 $2,800 $2,800 $1,533 $2,000 $2,800 $2,800 $0 0.00% $2,800 100.01.06.00.6014 ELECTRONIC PAYMENT FEES $0 $0 $0 $0 $0 $0 ($148) $250 $500 $500 $500 #DIV/0! $500 100.01.06.00.6020 UNEMPLOYMENT COMPENSATION $20,514 $24,094 $5,438 $5,492 $18,000 $18,000 $34,737 $40,000 $18,000 $18,000 $0 0.00% $18,000 100.01.06.00.6021 EMPLOYEE SAFETY $738 $5,418 $1,848 $2,799 $5,500 $5,500 $250 $2,500 $3,000 $3,000 ($2,500) -45.45% $3,000 100.01.06.00.6045 UNCOLLECTABLE PERS PROP TAXE $4,046 $3,037 ($232) ($708) $3,000 $3,000 $0 $1,000 $1,500 $1,500 ($1,500) -50.00% $1,500 100.01.06.00.6055 SENIOR TAXI $0 $0 $0 $0 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $0 0.00% $5,000 100.01.06.00.6101 WORKMEN'S COMPENSATION $162,687 $173,912 $162,340 $178,783 $174,665 $174,665 $131,865 $173,500 $253,025 $253,025 $78,360 44.86% $253,025 100.01.06.00.6102 LIABILITY INSURANCE $34,176 $35,883 $36,960 $37,772 $38,900 $38,900 $45,381 $38,000 $38,900 $38,900 $0 0.00% $38,900 100.01.06.00.6103 PROPERTY INSURANCE $31,353 $32,476 $37,562 $42,653 $43,500 $43,500 $44,149 $44,149 $43,847 $43,847 $347 0.80% $43,847 100.01.06.00.6104 AUTO INSURANCE $9,671 $9,837 $10,949 $10,781 $11,100 $11,100 $0 $11,000 $11,100 $11,100 $0 0.00% $11,100 100.01.06.00.6105 ERRORS & OMISSIONS INSURANCE $10,377 $10,896 $11,223 $11,391 $11,700 $11,700 $0 $11,500 $11,750 $11,750 $50 0.43% $11,750 100.01.06.00.6106 BOILER & MACHINERY INSURANCE $3,358 $3,425 $2,848 $3,071 $3,500 $3,500 $3,250 $3,250 $3,500 $3,500 $0 0.00% $3,500 100.01.06.00.6107 CRIME & BONDS $2,086 $1,874 $1,934 $1,969 $2,000 $2,000 $1,924 $1,924 $2,030 $2,030 $30 1.50% $2,030 100.01.06.00.6108 INS. DEDUCTIBLES/REIMBRSMENT $68,274 $20,418 $41,178 $22,893 $25,000 $25,000 $16,351 $25,000 $25,000 $25,000 $0 0.00%$25,000 NON-DEPARTMENTAL Total $443,726 $388,554 $400,234 $438,676 $491,979 $491,979 $368,968 $502,844 $574,517 $574,517 $82,538 16.78%$574,517 GENERAL GOVERNMENT - COURT: 100.01.08.00.5101 SALARIES AND WAGES $64,073 $65,003 $69,620 $78,024 $84,520 $84,520 $44,681 $75,000 $105,959 $105,959 $21,439 25.37% $105,959 100.01.08.00.5102 SALARIES & WAGES-OTHER-OVERT $7,132 $9,999 $12,881 $13,525 $14,387 $14,387 $15,143 $18,000 $14,105 $14,105 ($282) -1.96% $14,105 100.01.08.00.5105 SALARIES AND WAGES-OTHER $11,423 $11,000 $11,085 $11,042 $11,000 $11,000 $7,065 $11,000 $13,050 $13,050 $2,050 18.64% $13,050 100.01.08.00.5151 UNIFORMS AND OFFICERS EQUIPM $108 $119 $673 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.08.00.5201 FICA $6,382 $6,581 $7,010 $7,586 $8,408 $8,408 $5,032 $8,000 $10,463 $10,463 $2,055 24.44% $10,463 100.01.08.00.5202 PENSION $5,214 $4,202 $5,916 $6,575 $6,910 $6,910 $4,177 $6,400 $8,088 $8,088 $1,178 17.05% $8,088 100.01.08.00.5203 HEALTH $17,155 $13,664 $18,138 $20,803 $20,840 $20,840 $10,863 $16,500 $20,194 $20,194 ($646) -3.10% $20,194 100.01.08.00.5204 LIFE $500 $224 $55 $79 $72 $72 $57 $85 $94 $94 $22 30.40% $94 100.01.08.00.5205 FSA FEE EXPENSE $0 $0 $0 $29 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.08.00.5229 HEALTH INS. ALLOWANCE $1,830 $1,138 $225 $0 $0 $0 $610 $1,830 $3,660 $3,660 $3,660 #DIV/0! $3,660 100.01.08.00.5301 TRAINING $73 $1,161 $200 $17 $500 $500 $0 $500 $600 $600 $100 20.00% $600 100.01.08.00.5303 CONF., SPEC EVENTS & TUITION $1,774 $2,094 $2,294 $2,328 $2,400 $2,400 $1,440 $2,400 $2,800 $2,800 $400 16.67% $2,800 100.01.08.00.5504 COMPUTER CHARGES,POLICE COURT $2,460 $1,219 $6,641 $7,195 $8,300 $8,300 $7,389 $8,300 $8,415 $8,415 $115 1.39% $8,415 100.01.08.00.5601 TELEPHONE $0 $579 $522 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.08.00.5701 OFFICE SUPPLIES AND EXPENSES $1,345 $690 $707 $729 $1,600 $1,600 $1,620 $1,620 $1,700 $1,700 $100 6.25% $1,700 100.01.08.00.5702 OPERATING SUPPLIES AND EXPEN $1,482 $2,671 $2,042 $2,355 $2,000 $2,000 $2,321 $2,321 $2,100 $2,100 $100 5.00% $2,100 100.01.08.00.6003 LEGAL FEES AND JURY TRIALS $41,459 $45,041 $52,867 $53,974 $55,000 $55,000 $32,353 $55,000 $0 $0 ($55,000) -100.00% $0 100.01.08.00.6004 WITNESS FEES, COURT COSTS $111 $81 $253 $353 $500 $500 $105 $400 $500 $500 $0 0.00% $500 100.01.08.00.6017 PRISONER HOUSING $4,011 $1,971 $3,691 $1,503 $3,500 $3,500 $0 $1,750 $3,500 $3,500 $0 0.00%$3,500 COURT Total $166,531 $167,437 $194,817 $206,116 $219,937 $219,937 $132,855 $209,106 $195,228 $195,228 ($24,709)-11.23%$195,228 Page 3 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2015 GENERAL GOVERNMENT - BUILDING MAINTENANCE: 100.01.09.00.5101 SALARIES AND WAGES $55,501 $57,538 $58,798 $60,578 $63,155 $63,155 $40,787 $63,155 $61,177 $61,177 ($1,978) -3.13% $61,177 100.01.09.00.5102 OVERTIME $1,142 $2,421 $1,963 $3,045 $2,102 $2,102 $1,213 $2,102 $2,036 $2,036 ($66) -3.14% $2,036 100.01.09.00.5151 CLOTHING ALLOWANCE $0 $0 $0 $0 $250 $250 $0 $250 $250 $250 $0 0.00% $250 100.01.09.00.5201 FICA $4,406 $4,511 $4,549 $4,796 $5,011 $5,011 $3,164 $5,011 $4,855 $4,855 ($156) -3.12% $4,855 100.01.09.00.5202 PENSION $5,354 $3,541 $4,033 $4,430 $4,437 $4,437 $2,856 $4,437 $4,172 $4,172 ($265) -5.98% $4,172 100.01.09.00.5203 HEALTH INSURANCE $6,767 $7,290 $7,878 $8,419 $10,420 $10,420 $5,783 $9,000 $10,839 $10,839 $419 4.02% $10,839 100.01.09.00.5204 LIFE INSURANCE $188 $184 $187 $266 $343 $343 $230 $343 $354 $354 $11 3.28% $354 100.01.09.00.5405 MAINTENANCE OF VEHICLES $2,103 $1,839 $1,394 $1,513 $1,500 $1,500 $196 $1,500 $1,500 $1,500 $0 0.00% $1,500 100.01.09.00.5415 MAINTENANCE OF BLDGS & GROUN $31,412 $14,931 $27,121 $26,663 $20,000 $20,000 $7,695 $20,000 $25,000 $25,000 $5,000 25.00% $25,000 100.01.09.00.5601 TELEPHONE $2,548 $3,103 $2,182 $120 $120 $120 $80 $120 $480 $480 $360 300.00% $480 100.01.09.00.5703 HOUSEKEEPING SUPPLIES $1,470 $1,825 $2,635 $1,432 $2,000 $2,000 $1,272 $2,000 $2,000 $2,000 $0 0.00% $2,000 100.01.09.00.5735 GASOLINE & OIL $1,297 $1,442 $1,380 $1,341 $2,500 $2,500 $766 $2,500 $2,000 $2,000 ($500) -20.00% $2,000 100.01.09.00.5835 HOUSEKEEPING SERVICE $27,828 $24,360 $25,800 $25,800 $28,140 $28,140 $17,200 $25,800 $26,500 $26,500 ($1,640) -5.83% $26,500 100.01.09.00.5910 UTILITIES $32,344 $36,598 $36,596 $40,861 $38,000 $38,000 $21,049 $38,000 $42,000 $42,000 $4,000 10.53% $42,000 100.01.09.00.5915 SEWER/WATER USAGE/WCA $2,214 $2,820 $2,436 $8,952 $8,900 $8,900 $7,918 $8,900 $9,000 $9,000 $100 1.12%$9,000 BUILDING MAINTENANCE Total $174,574 $162,402 $176,953 $188,217 $186,877 $186,877 $110,207 $183,118 $192,162 $192,162 $5,284 2.83%$192,162 GENERAL GOVERNMENT - INFORMATION TECHNOLOGY: 100.01.14.00.5101 SALARIES AND WAGES $105,837 $56,230 $131,596 $145,319 $165,153 $165,153 $97,534 $155,000 $164,639 $164,639 ($514) -0.31% $164,639 100.01.14.00.5201 FICA $7,935 $4,377 $9,566 $10,529 $12,634 $12,634 $7,055 $11,900 $12,594 $12,594 ($40) -0.32% $12,594 100.01.14.00.5202 PENSION $9,678 $3,162 $8,774 $10,158 $11,230 $11,230 $6,632 $10,550 $10,866 $10,866 ($364) -3.24% $10,866 100.01.14.00.5203 HEALTH INSURANCE $29,036 $7,768 $42,870 $46,950 $55,486 $55,486 $37,478 $55,500 $57,802 $57,802 $2,316 4.17% $57,802 100.01.14.00.5204 LIFE INSURANCE $139 $54 $97 $135 $140 $140 $96 $140 $157 $157 $17 12.42% $157 100.01.14.00.5229 HEALTH INS. ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.14.00.5301 TRAINING $3,628 $0 $5,579 $7,753 $7,000 $7,000 $2,509 $6,500 $7,000 $7,000 $0 0.00% $7,000 100.01.14.00.5302 MILEAGE $683 $133 $652 $470 $600 $600 $367 $600 $500 $500 ($100) -16.67% $500 100.01.14.00.5303 CONFERENCES & SPECIAL EVENTS $472 $441 $265 $449 $550 $550 $0 $500 $550 $550 $0 0.00% $550 100.01.14.00.5305 MEMBERSHIPS & DUES $50 $50 $100 $50 $150 $150 $50 $100 $150 $150 $0 0.00% $150 100.01.14.00.5506 COMPUTER CHARGES/CITY HALL $1,996 $2,263 $2,700 $1,850 $3,000 $3,000 $909 $2,000 $3,000 $3,000 $0 0.00% $3,000 100.01.14.00.5507 NETWORK CHARGES $31,705 $30,086 $26,710 $40,383 $57,050 $57,050 $46,660 $55,000 $60,250 $60,250 $3,200 5.61% $60,250 100.01.14.00.5601 TELEPHONE CITY HALL $963 $970 $1,966 $1,419 $1,980 $1,980 $1,270 $1,980 $1,980 $1,980 $0 0.00% $1,980 100.01.14.00.5701 OFFICE SUPPLIES $214 $256 $406 $292 $250 $250 $86 $150 $250 $250 $0 0.00% $250 100.01.14.00.5840 PROGRAMMING AND CONSULTING $25,023 $22,173 $19,077 $18,068 $20,000 $20,000 $10,086 $20,000 $20,000 $20,000 $0 0.00%$20,000 INFORMATION TECHNOLOGY Total $217,359 $127,964 $250,358 $283,824 $335,223 $335,223 $210,732 $319,920 $339,739 $339,739 $4,515 1.35%$339,739 TOTAL GENERAL GOVERNMENT $2,098,054 $2,061,964 $2,222,979 $2,192,831 $2,261,199 $2,261,199 $1,408,128 $2,198,834 $2,376,770 $2,376,770 $115,571 5.11%$2,376,770 Page 4 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2015 PUBLIC SAFETY - POLICE: 100.02.20.01.5101 SALARIES & WAGES-POLICE $2,585,437 $2,692,365 $2,778,817 $2,720,097 $2,966,739 $2,966,739 $1,725,328 $2,750,000 $2,934,220 $2,934,220 ($32,519) -1.10% $2,934,220 100.02.20.01.5102 SAL. & WAGES-POLICE-OVERTIME $73,018 $64,711 $86,025 $180,783 $52,000 $52,000 $111,084 $175,000 $60,000 $60,000 $8,000 15.38% $60,000 100.02.20.01.5115 WATER PATROL $3,652 $4,910 $5,539 $5,977 $5,800 $5,800 $6,336 $6,336 $5,800 $5,800 $0 0.00% $5,800 100.02.20.01.5150 AUTO ALLOWANCE $3,700 $3,700 $3,842 $3,700 $3,700 $3,700 $2,277 $3,700 $3,700 $3,700 $0 0.00% $3,700 100.02.20.01.5151 UNIFORMS & OFFICERS EQUIPMEN $24,914 $27,362 $28,245 $30,112 $29,575 $29,575 $12,840 $29,575 $29,575 $29,575 $0 0.00% $29,575 100.02.20.01.5201 FICA $203,830 $211,941 $217,927 $220,816 $236,536 $236,536 $138,791 $225,000 $233,221 $233,221 ($3,315) -1.40% $233,221 100.02.20.01.5202 PENSION $566,551 $549,449 $463,305 $321,402 $313,947 $313,947 $191,663 $305,000 $291,722 $291,722 ($22,225) -7.08% $291,722 100.02.20.01.5203 HEALTH $466,698 $460,292 $508,829 $533,797 $666,821 $666,821 $351,613 $550,000 $657,314 $657,314 ($9,507) -1.43% $657,314 100.02.20.01.5204 LIFE $4,760 $4,834 $4,893 $4,539 $5,099 $5,099 $2,997 $4,550 $4,162 $4,162 ($937) -18.37% $4,162 100.02.20.01.5205 FSA FEE EXPENSE $432 $720 $952 $488 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.20.01.5210 INSURANCE FUND $31,118 $28,252 $28,999 $29,553 $34,787 $34,787 $27,342 $30,500 $31,889 $31,889 ($2,898) -8.33% $31,889 100.02.20.01.5226 GUN REIMBURSEMENT $250 $0 $500 $750 $500 $500 $500 $1,000 $500 $500 $0 0.00% $500 100.02.20.01.5227 VEST REIMBURSEMENT $6,370 $1,273 $2,540 $3,267 $1,950 $1,950 $2,086 $4,800 $10,200 $10,200 $8,250 423.08% $10,200 100.02.20.01.5229 HEALTH INS. ALLOWANCE $41,660 $55,620 $52,535 $47,560 $46,860 $46,860 $28,115 $43,750 $38,400 $38,400 ($8,460) -18.05% $38,400 100.02.20.01.5301 TRAINING $15,344 $9,008 $12,259 $10,462 $9,500 $9,500 $11,645 $11,645 $12,000 $12,000 $2,500 26.32% $12,000 100.02.20.01.5302 MILEAGE $66 $75 $148 $137 $200 $200 $0 $150 $200 $200 $0 0.00% $200 100.02.20.01.5303 CONFERENCES AND SPECIAL EVEN $2,536 $3,430 $2,059 $4,628 $4,060 $4,060 $1,762 $4,060 $4,060 $4,060 $0 0.00% $4,060 100.02.20.01.5305 DUES AND MEMBERSHIPS $489 $1,035 $2,970 $5,343 $5,255 $5,255 $5,160 $5,160 $5,645 $5,645 $390 7.42% $5,645 100.02.20.01.5405 MAINT OF VEHICLES & EQUIP $15,191 $14,480 $20,814 $19,187 $22,200 $22,200 $7,469 $18,000 $20,000 $20,000 ($2,200) -9.91% $20,000 100.02.20.01.5406 MAINTENANCE OF RADIOS $17,286 $18,899 $17,884 $18,683 $3,380 $3,380 $4,197 $6,500 $9,800 $9,800 $6,420 189.94% $9,800 100.02.20.01.5415 MAINTENANCE OF BLDGS & GROUN $15,068 $12,591 $17,337 $20,923 $16,250 $16,250 $11,359 $16,250 $16,250 $16,250 $0 0.00% $16,250 100.02.20.01.5504 COMPUTER CHARGES/POLICE $32,956 $38,527 $38,509 $39,058 $46,519 $46,519 $42,750 $47,000 $64,940 $64,940 $18,421 39.60% $64,940 100.02.20.01.5604 TELEPHONE $16,634 $15,232 $15,499 $9,147 $10,920 $10,920 $4,662 $10,800 $10,800 $10,800 ($120) -1.10% $10,800 100.02.20.01.5610 TELETYPE $9,552 $10,874 $10,753 $9,986 $11,752 $11,752 $9,782 $11,800 $11,800 $11,800 $48 0.41% $11,800 100.02.20.01.5701 OFFICE SUPPLIES AND EXPENSES $3,964 $3,601 $4,111 $3,831 $2,900 $2,900 $2,338 $2,900 $2,900 $2,900 $0 0.00% $2,900 100.02.20.01.5704 OTHER SUPPLIES AND EXPENSES $2,855 $4,598 $3,225 $2,669 $3,700 $3,700 $2,757 $3,700 $3,700 $3,700 $0 0.00% $3,700 100.02.20.01.5720 AMMUNITION $7,755 $7,969 $9,251 $7,779 $11,000 $11,000 $6,311 $11,000 $13,000 $13,000 $2,000 18.18% $13,000 100.02.20.01.5721 SUPPLIES & EXPENSES-ADMIN. $1,922 ($961) $4,851 $2,950 $4,000 $4,000 $1,757 $4,000 $4,000 $4,000 $0 0.00% $4,000 100.02.20.01.5722 SUPPLIES & EXP-FIELD OPERATI $5,583 $7,172 $6,756 $8,047 $8,050 $8,050 $7,761 $10,000 $10,250 $10,250 $2,200 27.33% $10,250 100.02.20.01.5723 SUPP. & EXP -RECRDS & COMM. $3,190 $2,674 $3,080 $2,075 $2,838 $2,838 $667 $2,838 $2,838 $2,838 $0 0.00% $2,838 100.02.20.01.5735 GASOLINE AND OIL $76,649 $85,828 $78,097 $72,803 $80,000 $80,000 $21,795 $75,000 $80,000 $80,000 $0 0.00% $80,000 100.02.20.01.5835 HOUSEKEEPING SERVICE $20,736 $20,844 $20,736 $20,736 $20,736 $20,736 $13,874 $20,736 $21,400 $21,400 $664 3.20% $21,400 100.02.20.01.5845 PERSONNEL MANAGEMENT $2,892 $4,268 $2,308 $7,900 $2,000 $2,000 $4,109 $5,000 $2,500 $2,500 $500 25.00% $2,500 100.02.20.01.5910 UTILITIES $37,052 $33,910 $36,092 $37,248 $36,500 $36,500 $20,405 $36,500 $38,400 $38,400 $1,900 5.21% $38,400 100.02.20.01.5915 SEWER/WATER USAGE $2,073 $3,532 $1,800 $2,092 $2,500 $2,500 $1,420 $2,200 $2,500 $2,500 $0 0.00% $2,500 100.02.20.01.6022 POLICE & FIRE COMM EXPENSE $912 $788 $401 $235 $150 $150 $0 $150 $150 $150 $0 0.00% $150 100.02.20.01.6023 RANGE EXPENSES $1,105 $781 $724 $1,584 $1,750 $1,750 $344 $1,750 $1,750 $1,750 $0 0.00% $1,750 100.02.20.01.6095 POLICE GRANTS ($24,787)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 POLICE Total $4,279,412 $4,404,583 $4,492,612 $4,410,345 $4,670,474 $4,670,474 $2,783,297 $4,436,350 $4,639,586 $4,639,586 ($30,888)-0.66%$4,639,586 PUBLIC SAFETY - CIVILIAN PERSONNEL: 100.02.20.10.5101 SALARIES AND WAGES-DISPATCHE $397,213 $354,637 $394,204 $371,715 $413,217 $413,217 $246,990 $390,000 $412,491 $412,491 ($726) -0.18% $412,491 100.02.20.10.5102 SALARIES-DISPATCHERS-OVERTIM $6,042 $11,203 $8,437 $12,420 $5,694 $5,694 $6,163 $10,000 $5,698 $5,698 $4 0.08% $5,698 100.02.20.10.5151 UNIFORMS AND OFFICERS EQUIPM $3,351 $2,015 $3,691 $2,772 $3,300 $3,300 $768 $3,300 $3,300 $3,300 $0 0.00% $3,300 100.02.20.10.5201 FICA $30,382 $27,076 $29,487 $28,152 $32,446 $32,446 $18,312 $31,000 $32,671 $32,671 $225 0.69% $32,671 100.02.20.10.5202 PENSION $36,782 $21,678 $26,846 $26,732 $28,486 $28,486 $17,035 $27,500 $27,600 $27,600 ($885) -3.11% $27,600 100.02.20.10.5203 HEALTH $131,328 $134,325 $139,399 $131,789 $171,828 $171,828 $93,105 $140,000 $168,087 $168,087 ($3,741) -2.18% $168,087 100.02.20.10.5204 LIFE $623 $709 $641 $571 $837 $837 $175 $265 $275 $275 ($562) -67.17% $275 100.02.20.10.5205 FSA FEE EXPENSE $66 $144 $132 $29 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.20.10.5229 HEALTH INS. ALLOWANCE $5,280 $2,560 $1,920 $2,220 $1,920 $1,920 $2,195 $4,100 $5,580 $5,580 $3,660 190.63% $5,580 100.02.20.10.5604 TELEPHONE $578 $533 $486 $0 $0 $0 $250 $250 $10,800 $10,800 $10,800 #DIV/0!$10,800 CIVILIAN PERSONNEL Total $611,646 $554,880 $605,244 $576,400 $657,728 $657,728 $384,993 $606,415 $666,501 $666,501 $8,774 1.33%$666,501 Page 5 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2015 PUBLIC SAFETY - VOLUNTEER FIRE DEPARTMENT: 100.02.21.00.5422 HYDRANT RENTAL $302,250 $309,000 $309,000 $311,318 $318,270 $318,270 $0 $318,270 $318,270 $318,270 $0 0.00% $318,270 100.02.21.00.5850 TESS CORNERS FIRE DEPT. $451,040 $448,040 $445,015 $420,500 $420,500 $420,500 $315,375 $420,500 $465,475 $465,475 $44,975 10.70% $465,475 100.02.21.00.5851 TC KPI ANNUAL MAINT - SERVER $8,930 $3,797 $7,128 $5,945 $6,066 $6,066 $0 $6,066 $6,000 $6,000 ($66) -1.09% $6,000 100.02.21.00.5855 VFD RETENTION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.21.00.5860 VFD - TELEPHONE $1,300 $1,099 $1,094 $988 $1,020 $1,020 $0 $1,020 $1,020 $1,020 $0 0.00% $1,020 100.02.21.00.5870 VFD ACCOUNT RESERVE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 VOLUNTEER FIRE DEPT Total $763,520 $761,936 $762,237 $738,751 $745,856 $745,856 $315,375 $745,856 $790,765 $790,765 $44,909 6.02%$790,765 PUBLIC SAFETY - NON-DEPARTMENTAL: 100.02.22.00.5425 MAINTENANCE OF SAFETY EQUIP $11 $290 $613 $419 $500 $500 $0 $500 $500 $500 $0 0.00% $500 100.02.22.00.5820 OTHER CONTRACTURAL SERVICES $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,513 $5,513 $5,200 $5,200 $0 0.00% $5,200 100.02.22.00.5910 UTILITIES $465 $474 $0 $570 $0 $0 $0 $0 $600 $600 $600 #DIV/0! $600 100.02.22.00.6023 TRUNKED RADIO OPERATING COST $22,775 $22,704 $22,598 $22,507 $22,800 $22,800 $14,124 $14,124 $13,711 $13,711 ($9,089) -39.86% $13,711 100.02.22.00.6080 EMERGENCY GOVERNMENT $390 $330 $0 $240 $500 $500 $0 $500 $500 $500 $0 0.00%$500 NON-DEPT PUBLIC SAFETY Total $28,841 $28,998 $28,411 $28,935 $29,000 $29,000 $19,637 $20,637 $20,511 $20,511 ($8,489)-29.27%$20,511 PUBLIC SAFETY - CDD BUILDING INSPECTION: 100.02.25.00.5101 SALARIES AND WAGES $148,502 $21,665 $21,650 $21,788 $22,243 $22,243 $11,057 $17,500 $18,761 $18,761 ($3,482) -15.65% $18,761 100.02.25.00.5102 SALARIES & WAGES - OVERTIME $0 $0 $372 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5201 FICA $11,207 $2,049 $1,603 $1,595 $1,702 $1,702 $804 $1,500 $1,435 $1,435 ($266) -15.65% $1,435 100.02.25.00.5202 PENSION $13,885 $1,285 $1,456 $1,523 $1,513 $1,513 $616 $1,200 $1,238 $1,238 ($274) -18.14% $1,238 100.02.25.00.5203 HEALTH $40,592 $9,518 $11,028 $8,846 $10,588 $10,588 $8,374 $8,500 $5,419 $5,419 ($5,168) -48.81% $5,419 100.02.25.00.5204 LIFE $361 $145 $160 $181 $181 $181 $75 $100 $125 $125 ($56) -30.78% $125 100.02.25.00.5225 CLOTHING REIMBURSEMENT $664 $0 $0 $359 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5229 HEALTH INS. ALLOWANCE $3,080 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5302 MILEAGE $120 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5303 CONFERENCES AND SPECIAL EVEN $795 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5305 DUES AND MEMBERSHIPS $80 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5405 VEHICLE MAINT & EQUIPMENT $2,005 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5410 MAINT. & RENTAL OF EQUIP. - $0 $0 $0 $0 $0 $0 $607 $607 $500 $500 $500 #DIV/0! $500 100.02.25.00.5506 COMPUTER CHARGES/CITY HALL $6,340 $6,520 $6,660 $6,900 $6,500 $6,500 $7,140 $7,140 $7,200 $7,200 $700 10.77% $7,200 100.02.25.00.5601 TELEPHONE/CITY HALL $1,747 $1,627 $608 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5704 OTHER SUPPLIES AND EXPENSES $7,592 $3,607 $2,007 $1,794 $500 $500 $3,078 $3,500 $2,500 $2,500 $2,000 400.00% $2,500 100.02.25.00.5713 PRINT MATERIALS $391 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5735 GASOLINE, OIL, GREASE, TIRES $4,592 $812 $825 $587 $0 $0 $327 $650 $700 $700 $700 #DIV/0! $700 100.02.25.00.5751 BUILDING SEALS $1,523 $1,509 $1,509 $1,509 $1,500 $1,500 $1,509 $1,509 $1,515 $1,515 $15 1.00% $1,515 100.02.25.00.5752 HOUSE NUMBERS $1,323 $1,209 $1,058 $1,494 $900 $900 $622 $950 $1,000 $1,000 $100 11.11% $1,000 100.02.25.00.5820 CONTRACTED SERVICES $12,243 $161,643 $175,367 $229,819 $200,000 $200,000 $131,969 $230,000 $207,050 $207,050 $7,050 3.53%$207,050 CDD-BUILDING INSPECTION Total $257,040 $211,589 $224,302 $276,395 $245,625 $245,625 $166,178 $273,156 $247,443 $247,443 $1,818 0.74%$247,443 TOTAL PUBLIC SAFETY $5,940,459 $5,961,986 $6,112,807 $6,030,826 $6,348,683 $6,348,683 $3,669,480 $6,082,414 $6,364,807 $6,364,807 $16,124 0.25%$6,364,807 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% $3,600 100.03.22.00.5704 BLOOD DRIVE $32 $29 $24 $14 $50 $50 $33 $33 $50 $50 $0 0.00%$50 TOTAL HEALTH & HUMAN SERVICES $3,613 $3,610 $3,605 $3,595 $3,650 $3,650 $3,614 $3,614 $3,650 $3,650 $0 0.00%$3,650 Page 6 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2015 PW TRANSPORTATION - NON-DEPARTMENTAL: 100.04.06.00.6010 CITY FUNDED TRANSPORTATION $0 $0 $5,000 $5,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 NON-DEPTMENTAL TRANSPORTATION Total $0 $0 $5,000 $5,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PUBLIC WORKS - ENGINEERING DIVISION: 100.04.19.00.5101 SALARIES & WAGES $106,271 $113,118 $118,007 $122,246 $142,365 $142,365 $86,430 $138,000 $136,851 $136,851 ($5,514) -3.87% $136,851 100.04.19.00.5201 FICA $7,943 $8,451 $8,807 $9,160 $11,075 $11,075 $6,572 $10,600 $10,653 $10,653 ($422) -3.81% $10,653 100.04.19.00.5202 PENSION $9,730 $6,710 $7,883 $8,549 $8,758 $8,758 $5,309 $8,250 $8,205 $8,205 ($553) -6.31% $8,205 100.04.19.00.5203 HEALTH INSURANCE $24,116 $28,071 $30,961 $26,488 $27,528 $27,528 $12,539 $20,000 $23,064 $23,064 ($4,464) -16.22% $23,064 100.04.19.00.5204 LIFE $265 $295 $348 $381 $310 $310 $216 $300 $325 $325 $14 4.64% $325 100.04.19.00.5205 FSA FEE EXPENSE $66 $72 $66 $29 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.19.00.5225 CLOTHING ALLOWANCE $230 $500 $500 $500 $500 $500 $0 $500 $500 $500 $0 0.00% $500 100.04.19.00.5229 HEALTH ALLOWANCE $0 $0 $800 $1,920 $2,400 $2,400 $1,600 $2,400 $2,400 $2,400 $0 0.00% $2,400 100.04.19.00.5302 MILEAGE $437 $121 $460 $130 $500 $500 $0 $400 $500 $500 $0 0.00% $500 100.04.19.00.5303 CONFERENCES, SPEC. EVENTS & $1,268 $1,435 $1,023 $1,574 $2,800 $2,800 $1,855 $2,800 $2,800 $2,800 $0 0.00% $2,800 100.04.19.00.5305 DUES AND MEMBERSHIPS $281 $848 $450 $768 $550 $550 $609 $609 $625 $625 $75 13.64% $625 100.04.19.00.5405 MAINTENANCE OF VEHICLES $22 $1,228 $832 $0 $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 $500 $500 $500 ($1,100) -68.75% $500 100.04.19.00.5506 COMPUTER CHARGES $3,011 $3,058 $3,058 $3,167 $3,300 $3,300 $3,267 $3,267 $4,800 $4,800 $1,500 45.45% $4,800 100.04.19.00.5601 TELEPHONE $649 $786 $1,083 $915 $1,140 $1,140 $756 $1,140 $1,140 $1,140 $0 0.00% $1,140 100.04.19.00.5704 OTHER SUPPLIES AND EXPENSES $268 $298 $641 $713 $1,250 $1,250 $697 $1,250 $1,250 $1,250 $0 0.00% $1,250 100.04.19.00.5715 SUPPLIES EXPENSE - SURVEY WORK $199 $527 $523 $336 $400 $400 $20 $400 $400 $400 $0 0.00% $400 100.04.19.00.5815 FEES $1,098 $5,281 $592 $2,623 $2,500 $2,500 $680 $2,500 $2,500 $2,500 $0 0.00%$2,500 DPW-ENGINEERING DIVISION Total $155,855 $170,798 $176,034 $179,500 $206,976 $206,976 $120,549 $192,916 $196,512 $196,512 ($10,464)-5.06%$196,512 PUBLIC WORKS - ADMINISTRATION DIVISION: 100.04.51.01.5101 SALARIES AND WAGES $202,959 $199,468 $202,247 $242,664 $244,701 $244,701 $144,740 $240,000 $200,542 $200,542 ($44,159) -18.05% $200,542 100.04.51.01.5102 SALARIES AND WAGES-OTHER $0 $0 $0 $318 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.01.5120 GENERAL CITY & PARKS $23,208 $26,316 $19,446 $38,000 $27,911 $27,911 $89,912 $90,000 $88,217 $88,217 $60,306 216.07% $88,217 100.04.51.01.5123 GENERAL CITY - ELECTIONS $7,825 $17,697 $5,928 $8,455 $12,727 $12,727 $6,038 $7,000 $12,722 $12,722 ($5) -0.04% $12,722 100.04.51.01.5124 BML BOAT LAUNCH $1,133 $0 $2,282 $200 $1,382 $1,382 $1,320 $1,320 $984 $984 ($398) -28.80% $984 100.04.51.01.5125 BML PARKING LOT $0 $76 $0 $775 $31 $31 $6,024 $6,024 $337 $337 $306 987.10% $337 100.04.51.01.5150 AUTO ALLOWANCE $1,000 $1,000 $1,038 $1,000 $1,000 $1,000 $615 $1,000 $900 $900 ($100) -10.00% $900 100.04.51.01.5201 FICA $18,157 $18,599 $17,616 $22,562 $23,353 $23,353 $18,999 $26,500 $24,948 $24,948 $1,595 6.83% $24,948 100.04.51.01.5202 PENSION $20,614 $14,418 $15,145 $19,749 $18,024 $18,024 $14,979 $23,000 $18,358 $18,358 $334 1.85% $18,358 100.04.51.01.5203 HEALTH $77,373 $71,826 $61,721 $79,439 $82,296 $82,296 $62,037 $85,000 $71,716 $71,716 ($10,580) -12.86% $71,716 100.04.51.01.5204 LIFE $744 $871 $981 $1,203 $896 $896 $1,003 $1,500 $1,058 $1,058 $162 18.08% $1,058 100.04.51.01.5205 FSA FEE EXPENSE $340 $384 $455 $145 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.01.5225 CLOTHING/CONFINED SPACE ALLOW $7,985 $4,446 $4,956 $5,355 $4,606 $4,606 $1,437 $4,606 $5,100 $5,100 $494 10.73% $5,100 100.04.51.01.5227 DRUG/AUDIO TESTING $406 $487 $812 $495 $500 $500 $408 $500 $500 $500 $0 0.00% $500 100.04.51.01.5228 SAFETY GLASSES/CDL LINCENSE $1,837 $1,743 $1,138 $1,322 $2,000 $2,000 $695 $2,000 $2,000 $2,000 $0 0.00% $2,000 100.04.51.01.5229 HEALTH INS. ALLOWANCE $4,800 $9,293 $11,434 $13,222 $13,260 $13,260 $9,240 $13,260 $18,060 $18,060 $4,800 36.20% $18,060 100.04.51.01.5303 CONFERENCES & SPECIAL EVENTS $0 $0 $0 $375 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.01.5506 COMPUTER CHARGES/CITY HALL $4,338 $3,620 $3,740 $3,377 $7,450 $7,450 $5,539 $7,450 $6,500 $6,500 ($950) -12.75% $6,500 100.04.51.01.5605 TELEPHONE/PUBLIC WORKS $752 $706 $665 $411 $360 $360 $182 $460 $840 $840 $480 133.33% $840 100.04.51.01.5701 OFFICE SUPPLIES AND EXPENSES $641 $332 $247 $506 $7,000 $7,000 $694 $1,000 $1,000 $1,000 ($6,000) -85.71% $1,000 100.04.51.01.5820 CONTRACTED SERVICES $0 $0 $0 $0 $61,160 $61,160 $30,418 $61,160 $66,000 $66,000 $4,840 7.91% $66,000 100.04.51.01.6001 NOTICES AND PUBLICATIONS $282 $294 $695 $604 $500 $500 $0 $500 $500 $500 $0 0.00%$500 DPW - ADMINISTRATION Total $374,393 $371,575 $350,545 $440,177 $509,157 $509,157 $394,281 $572,280 $520,282 $520,282 $11,125 2.18%$520,282 Page 7 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2015 PUBLIC WORKS - ROAD MAINTENANCE DIVISION: 100.04.51.02.5101 SALARIES AND WAGES $161,659 $184,934 $152,466 $178,449 $201,961 $201,961 $125,180 $201,961 $204,570 $204,570 $2,609 1.29% $204,570 100.04.51.02.5102 SALARIES & WAGES - OVERTIME $76 $0 $326 $318 $211 $211 $161 $211 $299 $299 $88 41.71% $299 100.04.51.02.5201 FICA $12,030 $13,777 $11,325 $13,220 $15,466 $15,466 $9,270 $15,466 $15,673 $15,673 $207 1.34% $15,673 100.04.51.02.5202 PENSION $13,727 $10,665 $9,411 $11,570 $12,709 $12,709 $8,116 $12,709 $12,422 $12,422 ($287) -2.26% $12,422 100.04.51.02.5203 HEALTH $34,378 $45,387 $33,189 $29,782 $58,843 $58,843 $23,010 $45,000 $48,451 $48,451 ($10,392) -17.66% $48,451 100.04.51.02.5204 LIFE $500 $750 $596 $646 $631 $631 $464 $631 $714 $714 $83 13.15% $714 100.04.51.02.5205 FSA FEE EXPENSE $0 $0 $0 $14 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.02.5740 ROAD OILS AND ASPHALT $25,311 $42,714 $54,723 $50,223 $45,000 $45,000 $9,100 $50,000 $50,000 $50,000 $5,000 11.11% $50,000 100.04.51.02.5741 SAND, STONE AND GRAVEL $17,596 $12,585 $21,339 $25,175 $21,000 $21,000 $21,463 $22,000 $24,000 $24,000 $3,000 14.29% $24,000 100.04.51.02.5742 OTHER ROAD MATERIALS $29,043 $23,106 $24,178 $29,661 $30,000 $30,000 $34,136 $34,136 $30,000 $30,000 $0 0.00% $30,000 100.04.51.02.6025 HAZARDOUS WASTE REMOVAL $3,687 $3,202 $3,495 $2,708 $3,500 $3,500 $1,452 $3,500 $3,500 $3,500 $0 0.00%$3,500 DPW - ROAD MAINT Total $298,008 $337,120 $311,049 $341,766 $389,321 $389,321 $232,353 $385,614 $389,629 $389,629 $308 0.08%$389,629 PUBLIC WORKS - STREET SIGNS DIVISION: 100.04.51.03.5101 SALARIES AND WAGES $20,221 $23,768 $20,153 $14,284 $25,957 $25,957 $11,368 $20,000 $23,083 $23,083 ($2,874) -11.07% $23,083 100.04.51.03.5102 SALARIES & WAGES - OVERTIME $0 $0 $0 $3 $0 $0 $0 $0 $1 $1 $1 #DIV/0! $1 100.04.51.03.5201 FICA $1,485 $1,754 $1,501 $1,058 $1,986 $1,986 $844 $1,530 $1,766 $1,766 ($220) -11.08% $1,766 100.04.51.03.5202 PENSION $1,928 $1,397 $1,288 $912 $1,632 $1,632 $733 $1,360 $1,400 $1,400 ($232) -14.22% $1,400 100.04.51.03.5203 HEALTH $3,284 $4,647 $3,401 $2,060 $7,563 $7,563 $1,478 $2,500 $5,467 $5,467 ($2,096) -27.71% $5,467 100.04.51.03.5204 LIFE $81 $76 $85 $46 $81 $81 $45 $70 $81 $81 $0 0.00% $81 100.04.51.03.5704 OTHER SUPPLIES AND EXPENSES $921 $687 $1,835 $974 $1,000 $1,000 $113 $1,000 $1,000 $1,000 $0 0.00% $1,000 100.04.51.03.5743 SIGNS, POSTS AND GUIDE BOARD $17,411 $17,150 $16,063 $8,809 $18,000 $18,000 $11,646 $18,000 $18,000 $18,000 $0 0.00%$18,000 DPW - STREET SIGNS Total $45,332 $49,479 $44,325 $28,146 $56,219 $56,219 $26,225 $44,460 $50,798 $50,798 ($5,421)-9.64%$50,798 PUBLIC WORKS - STORM WATER DIVISION: 100.04.51.04.5101 SALARIES AND WAGES $174,823 $162,069 $200,882 $165,550 $217,628 $217,628 $129,800 $210,000 $209,588 $209,588 ($8,040) -3.69% $209,588 100.04.51.04.5102 SALARIES & WAGES - OVERTIME $1,661 $202 $1,849 $806 $1,950 $1,950 $90 $1,000 $1,329 $1,329 ($621) -31.85% $1,329 100.04.51.04.5201 FICA $13,061 $12,176 $15,006 $12,287 $16,798 $16,798 $9,578 $16,200 $16,135 $16,135 ($663) -3.95% $16,135 100.04.51.04.5202 PENSION $15,396 $8,913 $12,091 $10,340 $13,812 $13,812 $8,564 $14,500 $12,795 $12,795 ($1,017) -7.36% $12,795 100.04.51.04.5203 HEALTH $44,132 $29,438 $42,724 $33,392 $63,408 $63,408 $28,728 $45,000 $49,639 $49,639 ($13,769) -21.71% $49,639 100.04.51.04.5204 LIFE $645 $551 $706 $564 $680 $680 $407 $650 $732 $732 $52 7.65% $732 100.04.51.04.5205 FSA FEE EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.04.5744 OTHER MATERIALS $13,081 $13,622 $20,449 $10,411 $13,000 $13,000 $10,823 $13,000 $13,000 $13,000 $0 0.00% $13,000 100.04.51.04.5745 CULVERT PIPE/DRAIN TILE/EQUIP $29,424 $31,028 $59,586 $22,425 $38,000 $38,000 $54,584 $54,584 $38,000 $38,000 $0 0.00% $38,000 100.04.51.04.5750 EMERGENCY STORM $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.04.6026 STORM WATER LOCATION EXPENSE $12,662 $12,871 $15,706 $15,462 $18,000 $18,000 $9,259 $18,000 $18,000 $18,000 $0 0.00%$18,000 DPW - STORM WATER Total $304,886 $270,869 $369,000 $271,236 $383,276 $383,276 $251,833 $372,934 $359,218 $359,218 ($24,058)-6.28%$359,218 PUBLIC WORKS - SNOW & ICE CONTROL DIVISION: 100.04.51.05.5101 SALARIES AND WAGES $98,363 $75,868 $119,466 $131,543 $118,854 $118,854 $83,767 $118,500 $129,630 $129,630 $10,776 9.07% $129,630 100.04.51.05.5102 SALARIES & WAGES - OVERTIME $30,574 $16,766 $43,725 $43,276 $47,834 $47,834 $28,697 $45,000 $48,258 $48,258 $424 0.89% $48,258 100.04.51.05.5201 FICA $9,497 $6,916 $12,133 $12,941 $12,752 $12,752 $8,324 $12,500 $13,608 $13,608 $856 6.71% $13,608 100.04.51.05.5202 PENSION $13,671 $5,439 $10,828 $12,102 $10,723 $10,723 $7,439 $11,100 $11,044 $11,044 $321 2.99% $11,044 100.04.51.05.5203 HEALTH $29,086 $17,066 $24,167 $27,074 $34,629 $34,629 $16,767 $30,000 $30,702 $30,702 ($3,927) -11.34% $30,702 100.04.51.05.5204 LIFE $381 $293 $386 $426 $371 $371 $244 $371 $453 $453 $82 22.10% $453 100.04.51.05.5205 FSA FEE EXPENSE $5 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.05.5704 OTHER SUPPLIES AND EXPENSES $1,151 $354 $2,041 $1,593 $2,000 $2,000 $3,864 $4,728 $2,000 $2,000 $0 0.00% $2,000 100.04.51.05.5746 SNOW FENCE AND POSTS $862 $780 $997 $1,091 $1,000 $1,000 $0 $1,000 $1,000 $1,000 $0 0.00% $1,000 100.04.51.05.5747 SAND AND SALT $128,720 $133,715 $231,617 $218,075 $215,000 $215,000 $196,608 $196,608 $215,000 $215,000 $0 0.00%$215,000 DPW - SNOW & ICE CONTROL Total $312,310 $257,200 $445,361 $448,121 $443,163 $443,163 $345,712 $419,807 $451,695 $451,695 $8,532 1.93%$451,695 Page 8 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2015 PUBLIC WORKS - UTILITY & STREET LIGHTING DIVISION: 100.04.51.06.5910 UTILITIES $74,247 $72,784 $82,273 $83,582 $85,000 $85,000 $54,810 $85,000 $86,000 $86,000 $1,000 1.18% $86,000 100.04.51.06.5911 INDUSTRIAL LIGHTING/REPAIR $5,129 $2,034 $1,506 $0 $0 $0 $0 $85 $0 $0 $0 #DIV/0! $0 100.04.51.06.5912 TESS CORNERS LIGHTING $917 $704 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.06.5916 STREET LIGHT MAINTENANCE $0 $0 $0 $3,890 $5,000 $5,000 $1,978 $5,000 $5,000 $5,000 $0 0.00%$5,000 DPW - UTILITY & STREET LIGHTING Total $80,292 $75,522 $83,779 $87,472 $90,000 $90,000 $56,788 $90,085 $91,000 $91,000 $1,000 1.11%$91,000 PUBLIC WORKS - MACHINERY & EQUIPMENT DIVISION: 100.04.51.07.5101 SALARIES AND WAGES $51,859 $58,642 $57,676 $55,942 $68,058 $68,058 $45,181 $68,058 $68,313 $68,313 $255 0.37% $68,313 100.04.51.07.5102 SALARIES & WAGES - OVERTIME $10 $0 $0 $243 $5 $5 $10 $10 $113 $113 $108 2160.00% $113 100.04.51.07.5201 FICA $3,748 $4,288 $4,137 $4,075 $5,207 $5,207 $3,277 $5,207 $5,235 $5,235 $28 0.54% $5,235 100.04.51.07.5202 PENSION $4,861 $3,455 $3,829 $3,769 $4,278 $4,278 $3,066 $4,278 $4,149 $4,149 ($129) -3.02% $4,149 100.04.51.07.5203 HEALTH $17,963 $17,281 $21,329 $22,197 $19,829 $19,829 $17,332 $26,000 $16,179 $16,179 ($3,650) -18.41% $16,179 100.04.51.07.5204 LIFE $70 $96 $119 $80 $213 $213 $58 $100 $239 $239 $26 12.21% $239 100.04.51.07.5205 FSA FEE EXPENSE $51 $47 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.07.5405 MAINT OF VEHICLES & EQUIPMEN $63,143 $74,689 $66,937 $83,932 $100,000 $100,000 $52,797 $100,000 $100,000 $100,000 $0 0.00%$100,000 100.04.51.07.5410 RENTAL OF EQUIPMENT $7,200 $7,825 $6,970 $7,475 $13,500 $13,500 $1,940 $13,500 $13,500 $13,500 $0 0.00% $13,500 100.04.51.07.5704 OTHER SUPPLIES AND EXPENSES $4,863 $9,418 $3,971 $4,936 $9,000 $9,000 $3,934 $9,000 $9,000 $9,000 $0 0.00% $9,000 100.04.51.07.5735 AUTO EXP - OIL & TIRE $9,801 $5,643 $14,054 $20,481 $15,000 $15,000 $10,913 $15,000 $15,000 $15,000 $0 0.00% $15,000 100.04.51.07.5736 GAS BOY FUEL $76,235 $67,357 $101,465 $100,357 $115,000 $115,000 $59,684 $115,000 $115,000 $115,000 $0 0.00% $115,000 100.04.51.07.6109 UNDERGROUND STORAGE TANK INS $1,288 $1,310 $1,334 $796 $1,400 $1,400 $1,367 $1,400 $1,400 $1,400 $0 0.00%$1,400 DPW - MACHINERY & EQUIPMENT Total $241,090 $250,051 $281,821 $304,283 $351,490 $351,490 $199,559 $357,553 $348,128 $348,128 ($3,362)-0.96%$348,128 PUBLIC WORKS - BUILDING MAINTENANCE DIVISION: 100.04.51.08.5101 SALARIES AND WAGES $21,003 $19,973 $24,063 $13,456 $26,320 $26,320 $14,411 $21,750 $22,800 $22,800 ($3,520) -13.37% $22,800 100.04.51.08.5102 SALARIES & WAGES - OVERTIME $0 $0 $0 $522 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.08.5201 FICA $1,579 $1,494 $1,810 $1,053 $2,013 $2,013 $1,078 $1,700 $1,744 $1,744 ($269) -13.36% $1,744 100.04.51.08.5202 PENSION $1,479 $772 $814 $570 $1,654 $1,654 $798 $1,500 $1,382 $1,382 ($272) -16.44% $1,382 100.04.51.08.5203 HEALTH $5,033 $3,998 $3,431 $1,772 $7,669 $7,669 $2,356 $3,750 $5,400 $5,400 ($2,269) -29.59% $5,400 100.04.51.08.5204 LIFE $49 $28 $30 $23 $82 $82 $24 $40 $80 $80 ($2) -2.44% $80 100.04.51.08.5205 FSA FEE EXPENSE $0 $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.08.5415 MAINT OF BLDGS & GROUNDS $8,946 $6,935 $11,890 $10,273 $38,230 $38,230 $39,406 $39,406 $38,230 $38,230 $0 0.00% $38,230 100.04.51.08.5605 TELEPHONE $0 $0 $0 $0 $0 $0 $100 $120 $120 $120 $120 #DIV/0! $120 100.04.51.08.5704 OTHER SUPPLIES AND EXPENSES $1,028 $339 $1,808 $562 $1,500 $1,500 $1,378 $1,500 $1,500 $1,500 $0 0.00% $1,500 100.04.51.08.5910 UTILITIES $15,534 $13,486 $15,953 $22,242 $43,920 $43,920 $25,005 $44,000 $45,000 $45,000 $1,080 2.46% $45,000 100.04.51.08.5915 UTILITY-SEWER/WATER USAGE $1,803 $1,684 $1,719 $1,809 $10,450 $10,450 $8,883 $10,500 $11,000 $11,000 $550 5.26%$11,000 DPW - BUILDING MAINTENANCE Total $56,455 $48,716 $61,517 $52,283 $131,838 $131,838 $93,439 $124,266 $127,256 $127,256 ($4,582)-3.48%$127,256 PUBLIC WORKS - BRIDGES & DAMS DIVISION: 100.04.51.09.5101 SALARIES AND WAGES $2,599 $1,352 $104 $2,326 $1,641 $1,641 $1,032 $1,641 $1,500 $1,500 ($141) -8.59% $1,500 100.04.51.09.5102 SALARIES & WAGES - OVERTIME $0 $0 $0 $4 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.09.5201 FICA $195 $101 $8 $171 $126 $126 $77 $126 $115 $115 ($11) -8.73% $115 100.04.51.09.5202 PENSION $138 $80 $7 $147 $103 $103 $67 $103 $91 $91 ($12) -11.65% $91 100.04.51.09.5203 HEALTH $288 $270 $0 $918 $478 $478 $80 $478 $355 $355 ($123) -25.73% $355 100.04.51.09.5204 LIFE $5 $1 $0 $6 $5 $5 $2 $5 $5 $5 $0 0.00% $5 100.04.51.09.5744 INSPECTIONS/OTHER MATERIALS $1,480 $2,900 $300 $8,614 $1,000 $1,000 $240 $5,000 $3,000 $3,000 $2,000 200.00%$3,000 DPW - BRIDGES & DAMS Total $4,706 $4,703 $419 $12,186 $3,353 $3,353 $1,498 $7,353 $5,066 $5,066 $1,713 51.09%$5,066 Page 9 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2015 PUBLIC WORKS - WEED CUTTING DIVISION: 100.04.51.10.5101 SALARIES AND WAGES $18,131 $23,771 $23,661 $23,105 $26,532 $26,532 $19,512 $25,000 $27,973 $27,973 $1,441 5.43% $27,973 100.04.51.10.5201 FICA $1,359 $1,789 $1,765 $1,737 $2,030 $2,030 $1,472 $1,950 $2,140 $2,140 $110 5.42% $2,140 100.04.51.10.5202 PENSION $1,785 $1,347 $1,574 $1,600 $1,668 $1,668 $1,292 $1,700 $1,696 $1,696 $28 1.68% $1,696 100.04.51.10.5203 HEALTH $2,787 $2,384 $3,156 $3,503 $7,730 $7,730 $3,087 $4,500 $6,625 $6,625 ($1,105) -14.29% $6,625 100.04.51.10.5204 LIFE $48 $50 $72 $77 $83 $83 $67 $80 $98 $98 $15 18.07% $98 100.04.51.10.5704 OTHER SUPPLIES AND EXPENSES $679 $886 $390 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 DPW - WEED CUTTING Total $24,788 $30,228 $30,618 $30,023 $38,043 $38,043 $25,431 $33,230 $38,532 $38,532 $489 1.29%$38,532 TOTAL DPW DIVISIONS $1,742,260 $1,695,463 $1,978,433 $2,015,692 $2,395,860 $2,395,860 $1,627,120 $2,407,582 $2,381,604 $2,381,604 ($14,256)-0.60%$2,381,604 TOTAL PUBLIC WORKS $1,898,115 $1,866,261 $2,159,467 $2,200,192 $2,602,836 $2,602,836 $1,747,669 $2,600,498 $2,578,116 $2,578,116 ($24,720)-0.95%$2,578,116 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% $9,000 100.05.06.00.6052 LITTLE MUSKEGO LAKE DISTRICT $43,813 $47,479 $47,013 $50,419 $50,500 $50,500 $42,607 $50,250 $50,500 $50,500 $0 0.00%$50,500 PARADE/LML DISTRICT Total $52,813 $56,479 $56,013 $59,419 $59,500 $59,500 $51,607 $59,250 $59,500 $59,500 $0 0.00%$59,500 CULTURE, RECREATION & EDUCATION - LIBRARY: 100.05.71.00.5101 SALARY & WAGES $547,105 $544,015 $574,213 $594,646 $616,044 $616,044 $396,641 $617,000 $583,401 $583,401 ($32,643) -5.30% $583,401 100.05.71.00.5102 SALARIES & WAGES - OVERTIME $9,625 $4,608 $1,037 $730 $2,500 $2,500 $0 $1,000 $2,000 $2,000 ($500) -20.00% $2,000 100.05.71.00.5201 FICA $41,266 $39,835 $43,492 $45,127 $48,246 $48,246 $30,047 $47,500 $45,629 $45,629 ($2,617) -5.42% $45,629 100.05.71.00.5202 PENSION $50,625 $31,497 $37,037 $39,824 $40,111 $40,111 $25,319 $40,000 $35,713 $35,713 ($4,398) -10.96% $35,713 100.05.71.00.5203 HEALTH $111,574 $111,840 $118,806 $119,202 $122,383 $122,383 $82,418 $120,000 $127,776 $127,776 $5,393 4.41% $127,776 100.05.71.00.5204 LIFE $2,278 $2,104 $1,674 $1,675 $1,321 $1,321 $923 $1,321 $1,466 $1,466 $145 10.94% $1,466 100.05.71.00.5205 FSA FEE EXPENSE $0 $0 $5 $29 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.00.5229 HEALTH INS. ALLOWANCE $7,320 $8,785 $11,510 $12,120 $12,120 $12,120 $7,165 $10,000 $10,560 $10,560 ($1,560) -12.87% $10,560 100.05.71.00.5302 MILEAGE $330 $675 $1,032 $653 $1,200 $1,200 $460 $1,200 $1,200 $1,200 $0 0.00% $1,200 100.05.71.00.5303 CONFERENCES & TRAINING $1,010 $1,473 $1,475 $2,310 $3,500 $3,500 $396 $3,500 $3,500 $3,500 $0 0.00% $3,500 100.05.71.00.5305 DUES & MEMBERSHIP $0 $0 $835 $1,051 $1,000 $1,000 $859 $1,000 $1,200 $1,200 $200 20.00% $1,200 100.05.71.00.5401 MAINTENANCE OF EQUIPMENT $9,721 $14,252 $10,511 $12,829 $14,000 $14,000 $10,391 $14,000 $15,000 $15,000 $1,000 7.14% $15,000 100.05.71.00.5415 MAINT OF BUILDINGS & GROUNDS $10,540 $17,131 $19,227 $37,817 $31,500 $31,500 $16,104 $31,500 $34,000 $34,000 $2,500 7.94% $34,000 100.05.71.00.5505 COMPUTER CHARGES/LIBRARY $36,059 $37,428 $32,141 $33,399 $34,000 $34,000 $30,854 $34,000 $30,000 $30,000 ($4,000) -11.76% $30,000 100.05.71.00.5602 TELEPHONE $4,190 $3,862 $3,524 $75 $300 $300 $196 $300 $300 $300 $0 0.00% $300 100.05.71.00.5701 OFFICE SUPPLIES AND EXPENSES $22,037 $15,544 $21,514 $20,317 $20,000 $20,000 $14,198 $20,000 $20,000 $20,000 $0 0.00% $20,000 100.05.71.00.5703 HOUSEKEEPING SUPPLIES $3,758 $3,198 $3,628 $2,835 $4,000 $4,000 $1,648 $4,000 $4,000 $4,000 $0 0.00% $4,000 100.05.71.00.5740 LIBRARY GRANT EXP $0 $0 $0 $0 $0 $0 $0 $0 $1,813 $1,813 $1,813 #DIV/0! $1,813 100.05.71.00.5752 LIBRARY FRIENDS EXP $0 $0 $0 $0 $0 $0 $0 $0 $5,000 $5,000 $5,000 #DIV/0! $5,000 100.05.71.00.5774 LIBRARY REPLACEMENT $0 $0 $0 $0 $0 $0 $0 $0 $1,200 $1,200 $1,200 #DIV/0! $1,200 100.05.71.00.5835 HOUSEKEEPING SERVICES $36,588 $36,588 $36,588 $36,588 $36,588 $36,588 $24,392 $36,588 $38,500 $38,500 $1,912 5.23% $38,500 100.05.71.00.5910 GAS & ELECTRIC $74,512 $77,675 $76,554 $88,539 $83,500 $83,500 $43,533 $83,500 $83,500 $83,500 $0 0.00% $83,500 100.05.71.00.5915 SEWER & WATER $2,073 $1,900 $2,000 $1,900 $2,500 $2,500 $1,719 $2,500 $2,500 $2,500 $0 0.00% $2,500 100.05.71.00.6062 PROGRAMMING $0 $0 $0 $2,934 $5,000 $5,000 $3,799 $5,000 $5,000 $5,000 $0 0.00% $5,000 100.05.71.01.5711 PRINT MATERIALS $0 $0 $0 $115,232 $114,000 $114,000 $62,817 $114,000 $114,000 $114,000 $0 0.00% $114,000 100.05.71.01.5713 PRINT MATERIALS - ADULT $33,879 $20,705 $38,857 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.02.5711 AUDIO-VISUAL MATERIALS $0 $0 $0 $46,487 $50,000 $50,000 $21,621 $50,000 $50,000 $50,000 $0 0.00% $50,000 100.05.71.03.5711 ELECTRONIC MATERIALS $0 $0 $0 $13,936 $16,000 $16,000 $12,688 $16,000 $16,000 $16,000 $0 0.00% $16,000 Page 10 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2015 LIBRARY (Continued) 100.05.71.03.5714 AUDIO VISUAL MATERIAL - A.V. $26,988 $21,991 $29,965 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.11.5713 PRINT MATERIALS - JUVENILE $24,880 $20,000 $23,733 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.12.5714 AUDIO VISUAL MATERIAL - JUVENL $1,992 $1,447 $8,728 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.14.5713 PRINT MATERIALS - MISC $4,868 $3,892 $6,573 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.18.5713 PRINT MATERIALS - NEWSPAPER $377 $432 $423 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.19.5713 PRINT MATERIALS - PERIODICALS $7,798 $6,256 $6,689 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.23.5713 PRINT MATERIALS - REFERENCE $2,577 $1,812 $1,712 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.26.5713 PRINT MATERIALS - SERIALS $2,261 $2,042 $3,850 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.35.5714 AUDIO VISUAL MATRL - DATA BASE $0 $0 $10,434 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.36.5713 PRINT MATERIALS - YOUNG ADULT $0 $0 $8,402 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 LIBRARY Total $1,076,229 $1,030,989 $1,136,170 $1,230,257 $1,259,813 $1,259,813 $788,187 $1,253,909 $1,233,258 $1,233,258 ($26,555)-2.11%$1,233,258 CULTURE, RECREATION & EDUCATION - PARKS ADMINISTRATION: 100.05.72.01.5101 SALARIES & WAGES OTHER $131,402 $131,828 $139,701 $131,729 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5102 PARKS DEPT. OVERTIME $2,681 $1,395 $3,363 $2,954 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5201 FICA $10,471 $10,347 $9,766 $9,928 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5202 PENSION $12,544 $7,958 $8,430 $9,068 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5203 HEALTH $17,939 $26,303 $21,488 $21,617 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5204 LIFE $670 $725 $713 $639 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5205 FSA FEE EXPENSE $52 $61 $57 $25 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5225 CLOTHING ALLOWANCE $250 $675 $390 $150 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5229 HEALTH INS. ALLOWANCE $4,800 $4,800 $4,800 $4,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5506 COMPUTER CHARGES/CITY HALL $4,417 $4,906 $3,566 $3,113 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5603 TELEPHONE/PARKS $1,086 $1,082 $1,028 $201 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PARKS-ADMINISTRATION Total $186,312 $190,081 $193,301 $183,424 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 CULTURE, RECREATION & EDUCATION - PARKS OPERATIONS: 100.05.72.02.5101 SALARIES AND WAGES $9,099 $11,636 $8,535 $6,244 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5102 OVERTIME $1,732 $1,079 $128 $1,170 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5130 WAGES PARKS OTHER $21,027 $24,440 $24,741 $24,257 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5131 WAGES SHOP WORK $22,612 $21,141 $18,104 $18,666 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5132 WAGES BUILDING/GROUNDS MAINT $37,778 $46,508 $46,982 $37,551 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5133 WAGES GRASS MOWING $10,524 $13,874 $15,006 $15,655 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5134 WAGES ATHLETIC FIELD PREPARA $422 $724 $420 $579 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5135 WAGES SNOW REMOVAL $8,340 $4,540 $7,717 $12,856 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5201 FICA $8,459 $9,406 $10,472 $9,255 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5202 PENSION $6,168 $4,412 $5,805 $5,240 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5203 HEALTH $6,745 $7,257 $7,844 $7,707 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5204 LIFE $177 $259 $392 $305 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5225 CLOTHING ALLOWANCE $1,417 $1,255 $1,377 $1,374 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5301 TRAINING $125 $265 $145 $45 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5405 MAINT OF VEHICLES & EQUIP $19,389 $16,953 $20,626 $23,576 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5410 RENTALS & LEASES $2,545 $1,775 $1,331 $1,090 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5415 MAINT OF BLDGS & GROUNDS $20,541 $16,712 $22,110 $19,939 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5702 OPERATING SUPPLIES & EXPENSE $4,910 $6,026 $4,846 $7,222 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5731 SMALL TOOLS & MINOR EQUIPMEN $5,803 $3,825 $4,888 $5,939 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5735 GAS, OIL & LUBRICATION $13,730 $14,856 $13,896 $13,202 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5801 PROFESSIONAL & CONSULTANT FE $836 $1,155 $1,196 $237 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5820 CONTRACTED SERVICES $58,754 $61,531 $52,678 $60,716 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5910 UTILITIES $19,194 $20,053 $20,327 $20,884 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5915 UTILITIES/WCA/RCA $7,256 $7,306 $7,606 $8,948 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PARKS-OPERATIONS Total $287,586 $296,988 $297,172 $302,657 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 Page 11 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2015 CULTURE, RECREATION & EDUCATION - PARKS HISTORICAL: 100.05.72.03.5603 TELEPHONE CHARGES/PARKS $144 $133 $122 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.03.5702 OPERATING SUPPLIES & EXPENSES $423 $693 $939 $2,744 $700 $700 $202 $700 $775 $775 $75 10.71% $775 100.05.72.03.5820 CONTRACTED SERVICES $4,939 $4,862 $4,906 $4,856 $4,960 $4,960 $3,204 $4,960 $5,550 $5,550 $590 11.90% $5,550 100.05.72.03.5910 UTILITIES $4,356 $4,015 $4,004 $5,225 $4,500 $4,500 $2,251 $4,500 $5,400 $5,400 $900 20.00% $5,400 100.05.72.03.5915 SEWER AND WATER USAGE $1,001 $858 $772 $904 $970 $970 $635 $970 $950 $950 ($20)-2.06%$950 PARKS-HISTORICAL Total $10,862 $10,560 $10,743 $13,728 $11,130 $11,130 $6,291 $11,130 $12,675 $12,675 $1,545 13.88%$12,675 CULTURE, RECREATION & EDUCATION - PARKS H.S. ATHLETIC: 100.05.72.04.5420 FEE TO SCHOOL DISTRICT $2,798 $2,480 $2,961 $2,900 $3,000 $3,000 $0 $3,000 $3,000 $3,000 $0 0.00% $3,000 100.05.72.04.5702 OPERATING SUPPLIES & EXPENSE $452 $457 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.04.5820 CONTRACTED SERVICES $5,940 $6,000 $6,000 $6,000 $6,100 $6,100 $0 $6,100 $6,100 $6,100 $0 0.00% $6,100 100.05.72.04.5910 UTILITIES $1,568 $1,316 $1,519 $1,521 $1,700 $1,700 $0 $1,700 $1,750 $1,750 $50 2.94% $1,750 100.05.72.04.5915 SEWER AND WATER USAGE $4,922 $6,934 $5,030 $5,035 $6,200 $6,200 $0 $6,200 $5,750 $5,750 ($450)-7.26%$5,750 PARKS-HS ATHLETIC FIELD Total $15,680 $17,186 $15,510 $15,456 $17,000 $17,000 $0 $17,000 $16,600 $16,600 ($400)-2.35%$16,600 TOTAL PARKS $500,440 $514,815 $516,726 $515,265 $28,130 $28,130 $6,291 $28,130 $29,275 $29,275 $1,145 4.07%$29,275 CULTURE, RECREATION & EDUCATION - RECREATION ADMINISTRATION: 100.05.72.10.5101 SALARIES & WAGES $130,430 $129,917 $132,447 $139,950 $193,331 $193,331 $85,453 $152,000 $127,737 $127,737 ($65,594) -33.93% $127,737 100.05.72.10.5110 INSTRUCTION RELATED $0 $0 $0 $792 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.10.5102 SALARIES & WAGES - OVERTIME $422 $981 $912 $557 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.10.5201 FICA $9,490 $9,498 $9,546 $10,144 $14,790 $14,790 $6,256 $11,700 $9,864 $9,864 ($4,926) -33.31% $9,864 100.05.72.10.5202 PENSION $11,654 $7,633 $8,710 $9,705 $10,445 $10,445 $4,572 $10,350 $8,431 $8,431 ($2,014) -19.29% $8,431 100.05.72.10.5203 HEALTH $39,279 $37,327 $51,072 $47,106 $59,864 $59,864 $31,130 $45,000 $62,366 $62,366 $2,502 4.18% $62,366 100.05.72.10.5204 LIFE $380 $343 $354 $292 $287 $287 $88 $135 $147 $147 ($140) -48.87% $147 100.05.72.10.5205 FSA FEE EXPENSE $65 $65 $59 $39 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.10.5229 HEALTH INS. ALLOWANCE $0 $0 $0 $0 $0 $0 $100 $500 $1,200 $1,200 $1,200 #DIV/0! $1,200 100.05.72.10.5301 TRAINING $99 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.10.5302 MILEAGE $929 $593 $874 $307 $1,000 $1,000 $206 $600 $1,000 $1,000 $0 0.00% $1,000 100.05.72.10.5303 CONFERENCES AND SPECIAL EVEN $0 $0 $0 $50 $870 $870 $0 $750 $1,510 $1,510 $640 73.56% $1,510 100.05.72.10.5305 DUES AND MEMBERSHIPS $1,083 $1,110 $1,089 $1,109 $1,100 $1,100 $720 $1,100 $965 $965 ($135) -12.27% $965 100.05.72.10.5401 COPIER MAINTENANCE $330 $301 $0 $1,017 $1,200 $1,200 $230 $1,200 $1,200 $1,200 $0 0.00% $1,200 100.05.72.10.5506 COMPUTER CHARGES/CITY HALL $8,022 $8,430 $7,745 $8,375 $8,620 $8,620 $8,354 $8,354 $9,020 $9,020 $400 4.64% $9,020 100.05.72.10.5601 TELEPHONE $1,371 $1,292 $1,431 $620 $900 $900 $330 $900 $1,440 $1,440 $540 60.00% $1,440 100.05.72.10.5701 OFFICE SUPPLIES AND EXPENSES $2,620 $2,940 $2,589 $2,414 $2,670 $2,670 $1,180 $2,500 $2,670 $2,670 $0 0.00% $2,670 100.05.72.10.5702 OPERATING SUPPLIES AND EXPEN $1,119 $10 $267 $236 $1,100 $1,100 $842 $1,000 $600 $600 ($500) -45.45% $600 100.05.72.10.5820 CONTRACTED SERVICES $14,180 $12,168 $16,347 $15,446 $15,510 $15,510 $7,984 $15,510 $15,600 $15,600 $90 0.58% $15,600 100.05.72.10.6080 GIFT CERTIFICATES $0 $0 $0 $0 $80 $80 $0 $50 $80 $80 $0 0.00% $80 100.05.72.10.6035 TICKET SALES EXPENSE $0 $0 $0 $0 $18,500 $18,500 $2,144 $16,975 $17,500 $17,500 ($1,000)-5.41%$17,500 RECREATION-ADMINISTRATION Total $221,472 $212,609 $233,441 $238,159 $330,267 $330,267 $149,589 $268,624 $261,329 $261,329 ($68,938)-20.87%$261,329 CULTURE, RECREATION & EDUCATION - RECREATION AQUATICS PROGRAM: 100.05.72.11.5110 INSTRUCTION RELATED $758 $1,725 $595 $520 $1,080 $1,080 $700 $1,500 $1,550 $1,550 $470 43.52% $1,550 100.05.72.11.5301 TRAINING $30 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.11.5820 CONTRACTED SERVICES $708 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.11.6002 CRIMINAL HISTORY CHECKS $0 $7 $0 $0 $35 $35 $0 $0 $30 $30 ($5)-14.29%$30 RECREATION-AQUATICS Total $1,495 $1,732 $595 $520 $1,115 $1,115 $700 $1,500 $1,580 $1,580 $465 41.70%$1,580 Page 12 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2015 CULTURE, RECREATION & EDUCATION - RECREATION ARTS & CRAFTS PROGRAM: 100.05.72.12.5101 SALARIES AND WAGES $885 $648 $1,621 $0 $100 $100 $0 $50 $100 $100 $0 0.00% $100 100.05.72.12.5110 INSTRUCTION RELATED $1,422 $2,479 $2,956 $5,431 $4,816 $4,816 $1,484 $3,888 $5,176 $5,176 $360 7.48% $5,176 100.05.72.12.5201 FICA $68 $50 $124 $0 $8 $8 $0 $4 $8 $8 ($0) -4.38% $8 100.05.72.12.5702 OPERATING SUPPLIES $126 $142 $51 $0 $160 $160 $0 $80 $160 $160 $0 0.00% $160 100.05.72.12.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $7 $7 $0 $0 $7 $7 $0 0.00%$7 RECREATION-ARTS & CRAFTS Total $2,500 $3,319 $4,752 $5,431 $5,091 $5,091 $1,484 $4,022 $5,451 $5,451 $360 7.06%$5,451 CULTURE, RECREATION & EDUCATION - RECREATION ATHLETICS PROGRAM: 100.05.72.13.5101 SALARIES AND WAGES $21,583 $20,016 $22,768 $17,208 $29,476 $29,476 $12,891 $20,112 $27,576 $27,576 ($1,900) -6.45% $27,576 100.05.72.13.5110 INSTRUCTION RELATED $80,582 $83,932 $95,554 $85,834 $90,313 $90,313 $60,153 $83,680 $94,707 $94,707 $4,394 4.87% $94,707 100.05.72.13.5201 FICA $2,680 $2,743 $3,131 $2,579 $3,343 $3,343 $986 $1,429 $2,110 $2,110 ($1,233) -36.90% $2,110 100.05.72.13.5702 OPERATING SUPPLIES $4,448 $6,544 $5,882 $4,391 $5,506 $5,506 $3,860 $4,521 $6,751 $6,751 $1,245 22.61% $6,751 100.05.72.13.5820 CONTRACTED SERVICES $3,964 $2,868 $3,369 $3,150 $3,070 $3,070 $3,138 $3,138 $5,014 $5,014 $1,944 63.31% $5,014 100.05.72.13.6002 CRIMINAL HISTORY CHECKS $357 $182 $0 $7 $423 $423 $35 $55 $432 $432 $9 2.13%$432 RECREATION-ATHLETICS Total $113,613 $116,285 $130,704 $113,169 $132,131 $132,131 $81,063 $112,934 $136,589 $136,589 $4,458 3.37%$136,589 CULTURE, RECREATION & EDUCATION - RECREATION SAFETY PROGRAM: 100.05.72.14.5101 SALARIES AND WAGES $1,525 $1,282 $1,500 $1,260 $1,554 $1,554 $1,150 $1,668 $1,575 $1,575 $21 1.35% $1,575 100.05.72.14.5110 INSTRUCTION RELATED $1,640 $3,244 $620 $1,248 $1,410 $1,410 $450 $700 $850 $850 ($560) -39.72% $850 100.05.72.14.5201 FICA $117 $98 $115 $96 $119 $119 $88 $128 $120 $120 $1 1.25% $120 100.05.72.14.5702 OPERATING SUPPLIES $181 $96 $97 $0 $300 $300 $295 $295 $200 $200 ($100) -33.33% $200 100.05.72.14.5730 PROGRAM MATERIALS $2,365 $3,198 $3,287 $1,905 $2,994 $2,994 $2,446 $3,086 $2,994 $2,994 $0 0.00% $2,994 100.05.72.14.5820 CONTRACTED SERVICES $2,596 $0 $2,508 $2,280 $2,295 $2,295 $0 $2,280 $2,520 $2,520 $225 9.80% $2,520 100.05.72.14.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $10 $10 $0 $0 $0 $0 ($10)-100.00%$0 RECREATION-SAFETY Total $8,424 $7,918 $8,126 $6,789 $8,682 $8,682 $4,429 $8,157 $8,259 $8,259 ($423)-4.87%$8,259 CULTURE, RECREATION & EDUCATION - RECREATION CHILD CARE PROGRAM: 100.05.72.16.5101 SALARIES AND WAGES $61,607 $63,797 $61,614 $61,691 $64,183 $64,183 $66,136 $72,495 $68,744 $68,744 $4,561 7.11% $68,744 100.05.72.16.5201 FICA $4,713 $4,881 $4,714 $4,774 $4,910 $4,910 $5,059 $5,546 $5,259 $5,259 $349 7.11% $5,259 100.05.72.16.5301 TRAINING $0 $120 $53 $0 $75 $75 $22 $22 $75 $75 $0 0.00% $75 100.05.72.16.5702 OPERATING SUPPLIES $8,407 $8,698 $9,786 $8,205 $10,600 $10,600 $8,053 $9,982 $8,680 $8,680 ($1,920) -18.11% $8,680 100.05.72.16.5820 CONTRACTED SERVICES $5,980 $7,928 $6,689 $7,187 $5,720 $5,720 $6,969 $10,019 $10,935 $10,935 $5,215 91.17% $10,935 100.05.72.16.6002 CRIMINAL HISTORY CHECKS $259 $0 $84 $280 $252 $252 $42 $342 $251 $251 ($1)-0.40%$251 RECREATION-CHILD CARE Total $80,966 $85,424 $82,940 $82,137 $85,740 $85,740 $86,282 $98,406 $93,944 $93,944 $8,204 9.57%$93,944 CULTURE, RECREATION & EDUCATION - RECREATION LEAGUES PROGRAM: 100.05.72.17.5101 SALARIES AND WAGES $14,113 $17,190 $14,622 $12,148 $18,209 $18,209 $9,331 $10,318 $9,349 $9,349 ($8,860) -48.66% $9,349 100.05.72.17.5110 INSTRUCTION RELATED $475 $600 $0 $0 $1,200 $1,200 $0 $0 $0 $0 ($1,200) -100.00% $0 100.05.72.17.5201 FICA $1,080 $1,315 $1,119 $929 $1,393 $1,393 $714 $790 $715 $715 ($678) -48.66% $715 100.05.72.17.5302 MILEAGE $52 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.17.5702 OPERATING SUPPLIES & EXPENSES $31,615 $42,622 $45,536 $46,737 $52,549 $52,549 $10,279 $10,409 $2,456 $2,456 ($50,093) -95.33% $2,456 100.05.72.17.5820 CONTRACTED SERVICES $1,008 $0 $1,050 $2,118 $2,270 $2,270 $4,275 $4,275 $2,640 $2,640 $370 16.30% $2,640 100.05.72.17.6002 CRIMINAL HISTORY CHECKS $448 $273 $546 $483 $662 $662 $161 $161 $0 $0 ($662)-100.00%$0 RECREATION-LEAGUES Total $48,791 $62,000 $62,872 $62,415 $76,283 $76,283 $24,761 $25,953 $15,160 $15,160 ($61,123)-80.13%$15,160 CULTURE, RECREATION & EDUCATION - RECREATION VARIED INTERESTS PROGRAM: 100.05.72.18.5101 SALARIES AND WAGES $1,695 $1,853 $1,805 $1,895 $1,397 $1,397 $3,119 $4,064 $7,319 $7,319 $5,922 423.91% $7,319 100.05.72.18.5110 INSTRUCTION RELATED $7,811 $7,027 $11,627 $10,096 $11,887 $11,887 $3,008 $6,964 $11,983 $11,983 $96 0.80% $11,983 100.05.72.18.5201 FICA $136 $142 $138 $145 $242 $242 $239 $311 $560 $560 $318 131.36% $560 100.05.72.18.5702 OPERATING SUPPLIES $884 $1,017 $1,504 $0 $25 $25 $0 $150 $775 $775 $750 3000.00% $775 100.05.72.18.5820 CONTRACTED SERVICES $2,689 $571 $0 $572 $2,068 $2,068 $0 $320 $1,320 $1,320 ($748) -36.17% $1,320 100.05.72.18.6002 CRIMINAL HISTORY CHECKS $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 RECREATION-VARIED INTERESTS Total $13,228 $10,609 $15,074 $12,708 $15,619 $15,619 $6,365 $11,809 $21,956 $21,956 $6,337 40.57%$21,956 Page 13 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2015 CULTURE, RECREATION & EDUCATION - RECREATION PARKS PROGRAM: 100.05.72.19.5101 SALARIES AND WAGES $0 $0 $0 $0 $0 $0 $0 $0 $18,798 $18,798 $18,798 #DIV/0! $18,798 100.05.72.19.5201 FICA $0 $0 $0 $0 $0 $0 $0 $0 $1,438 $1,438 $1,438 #DIV/0! $1,438 100.05.72.19.5702 OPERATING SUPPLIES AND EXPEN $0 $0 $0 $0 $0 $0 $0 $0 $250 $250 $250 #DIV/0! $250 100.05.72.19.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $0 $0 $0 $0 $10 $10 $10 #DIV/0!$10 RECREATION-PARKS Total $0 $0 $0 $0 $0 $0 $0 $0 $20,496 $20,496 $20,496 #DIV/0!$20,496 TOTAL RECREATION PROGRAMS $269,017 $287,286 $305,063 $283,168 $324,661 $324,661 $205,083 $262,780 $303,435 $303,435 ($21,226)-6.54%$303,435 TOTAL RECREATION $490,490 $499,895 $538,504 $521,327 $654,928 $654,928 $354,672 $531,404 $564,764 $564,764 ($90,164)-13.77%$564,764 TOTAL PARKS & RECREATION $990,930 $1,014,710 $1,055,230 $1,036,592 $683,058 $683,058 $360,963 $559,534 $594,039 $594,039 ($89,019)-13.03%$594,039 $2,119,972 $2,102,178 $2,247,413 $2,326,268 $2,002,371 $2,002,371 $1,200,757 $1,872,693 $1,886,797 $1,886,797 ($115,574)-5.77%$1,886,797 CONSERVATION & DEVELOPMENT - CDD PLANNING DIVISION: 100.06.18.01.5101 SALARIES AND WAGES $175,319 $180,766 $203,318 $227,133 $236,451 $236,451 $153,842 $238,000 $255,119 $255,119 $18,668 7.90%$255,119 100.06.18.01.5102 OVERTIME $1,487 $956 $67 $885 $4,995 $4,995 $497 $1,000 $4,980 $4,980 ($15) -0.29% $4,980 100.06.18.01.5201 FICA $13,303 $13,764 $15,257 $17,437 $19,205 $19,205 $11,759 $18,500 $20,632 $20,632 $1,427 7.43% $20,632 100.06.18.01.5202 PENSION $16,062 $10,779 $13,560 $15,939 $16,418 $16,418 $10,468 $16,300 $17,167 $17,167 $748 4.56% $17,167 100.06.18.01.5203 HEALTH $28,886 $29,944 $33,347 $33,608 $35,919 $35,919 $20,722 $33,500 $40,129 $40,129 $4,211 11.72% $40,129 100.06.18.01.5204 LIFE $152 $168 $172 $204 $207 $207 $141 $210 $282 $282 $75 36.31% $282 100.06.18.01.5205 FSA FEE EXPENSE $179 $196 $172 $101 $0 $0 $0 $0 $216 $216 $216 #DIV/0! $216 100.06.18.01.5229 HEALTH INSURANCE ALLOWANCE $4,800 $4,800 $4,800 $9,200 $9,600 $9,600 $6,000 $9,200 $9,600 $9,600 $0 0.00% $9,600 100.06.18.01.5301 TRAINING $204 $235 $133 $99 $400 $400 $0 $300 $400 $400 $0 0.00% $400 100.06.18.01.5302 MILEAGE $481 $529 $446 $751 $500 $500 $769 $800 $500 $500 $0 0.00% $500 100.06.18.01.5303 CONFERENCES & SPECIAL EVENTS $1,478 $1,677 $2,798 $2,430 $2,650 $2,650 $4,135 $4,135 $2,650 $2,650 $0 0.00% $2,650 100.06.18.01.5305 MEMBERSHIPS & DUES $1,090 $1,125 $1,225 $1,170 $1,100 $1,100 $920 $1,100 $1,100 $1,100 $0 0.00% $1,100 100.06.18.01.5405 VEHICLE MAINTENANCE $365 $547 $0 $31 $350 $350 $0 $150 $350 $350 $0 0.00% $350 100.06.18.01.5410 MAINT. & RENTAL OF EQUIP. - $5,518 $5,884 $6,474 $7,198 $6,900 $6,900 $2,665 $6,900 $5,400 $5,400 ($1,500) -21.74% $5,400 100.06.18.01.5506 COMPUTER CHARGES/CITY HALL $5,215 $2,400 $2,400 $2,400 $2,400 $2,400 $2,400 $2,400 $2,400 $2,400 $0 0.00% $2,400 100.06.18.01.5601 TELEPHONE/CITY HALL $1,491 $1,532 $1,451 $695 $1,020 $1,020 $597 $750 $1,020 $1,020 $0 0.00% $1,020 100.06.18.01.5701 OFFICE SUPPLIES $99 $649 $460 $511 $800 $800 $152 $500 $800 $800 $0 0.00% $800 100.06.18.01.5704 OTHER SUPPLIES AND EXPENSES $1,956 $928 $2,309 $1,692 $2,000 $2,000 $1,451 $1,750 $2,000 $2,000 $0 0.00% $2,000 100.06.18.01.5713 PRINT MATERIALS $168 $0 $292 $0 $500 $500 $376 $500 $500 $500 $0 0.00% $500 100.06.18.01.5801 PROFESSIONAL SERVICES $2,500 $7,530 $2,179 $0 $4,000 $4,000 $0 $2,000 $4,000 $4,000 $0 0.00% $4,000 100.06.18.01.5804 ECONOMIC DEVELOPMENT $3,142 $2,182 $4,161 $2,155 $8,000 $8,000 $4,795 $5,000 $8,000 $8,000 $0 0.00% $8,000 100.06.18.01.6010 COMPREHENSIVE PLAN $0 $0 $0 $0 $0 $0 $0 $0 $4,000 $4,000 $4,000 #DIV/0!$4,000 CDD-PLAN DIVISION Total $263,894 $266,592 $295,021 $323,638 $353,414 $353,414 $221,689 $342,995 $381,244 $381,244 $27,831 7.87%$381,244 $263,894 $266,592 $295,021 $323,638 $353,414 $353,414 $221,689 $342,995 $381,244 $381,244 $27,831 7.87%$381,244 CAPITAL OUTLAY - INFORMATION TECHNOLOGY/POLICE/PUBLIC WORKS: 100.07.01.06.6501 COMPUTER REPLACEMENTS $0 $33,663 $20,268 $49,468 $18,000 $18,000 $15,782 $15,782 $18,000 $18,000 $0 0.00% $18,000 100.07.01.06.6502 MOBILE DEVICES $0 $0 $0 $6,256 $4,000 $4,000 $4,393 $4,393 $0 $0 ($4,000) -100.00% $0 100.07.01.06.6503 SERVER REPLACEMENTS $0 $0 $0 $0 $6,500 $6,500 $6,448 $6,448 $0 $0 ($6,500) -100.00% $0 100.07.20.01.6501 POLICE VEHICLE REPLACEMENT $79,379 $125,416 $96,731 $98,681 $107,963 $107,963 $39,601 $100,000 $77,700 $77,700 ($30,263) -28.03% $77,700 100.07.51.02.6502 MAJOR ROAD IMPROVEMENT $580,219 $825,033 $636,541 $609,889 $625,000 $625,000 $167,770 $625,000 $700,000 $700,000 $75,000 12.00% $700,000 100.07.51.07.6504 DPW VEHICLE REPLACEMENT $155,343 $160,037 $163,683 $165,605 $185,000 $185,000 $91,875 $185,000 $185,000 $185,000 $0 0.00%$185,000 TOTAL CAPITAL OUTLAY $814,940 $1,144,149 $917,224 $929,899 $946,463 $946,463 $325,869 $936,623 $980,700 $980,700 $34,237 3.62%$980,700 TOTAL CULTURE, RECREATION & EDUCATION TOTAL CONSERVATION & DEVELOPMENT Page 14 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2015 CONTINGENCY (0.50% OF BUDGET-MINIMUM): 100.07.81.00.6601 CONTINGENCY FUND $0 $0 $0 $0 $75,000 $75,000 $0 $0 $74,025 $74,025 ($975)-1.30%$74,025 DEBT SERVICE - NON-DEPARTMENTAL: 100.08.06.00.6090 BANK SERVICE CHARGES $17,981 $14,989 $18,952 $17,239 $18,000 $18,000 $12,973 $18,000 $18,000 $18,000 $0 0.00%$18,000 TOTAL DEBT SERVICE $17,981 $14,989 $18,952 $17,239 $18,000 $18,000 $12,973 $18,000 $18,000 $18,000 $0 0.00%$18,000 OTHER FINANCING USES (REFLECTED IN 2012 + CAPITAL OUTLAY) : 100.30.03.00.9220 TRF TO CAP IMPROV FROM GF $6,600 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.04.00.9220 TRF TO CAP IMPROV FROM GF $1,100 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.09.00.9220 TRF TO CAP IMPROV FROM GF $1,100 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.18.01.9220 TRF TO CAP IMPROV FROM GF $2,200 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.20.01.9220 TRF TO CAP IMPROV FROM GF $3,300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.25.00.9220 TRF TO CAP IMPROV FROM GF $1,100 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.51.01.9220 TRF TO CAP IMPROV FROM GF $2,200 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.71.00.9220 TRF TO CAP IMPROV FROM GF $3,300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.72.01.9220 TRF TO CAP IMPROV FROM GF $1,100 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.30.80.00.9270 GF TRF TO COMP ABS FUND #270 $0 $0 $0 $2,805,819 $0 $0 $0 $215,000 $0 $0 $0 #DIV/0! $0 100.30.80.00.9410 TRF TO CAPITAL FROM GF $0 $0 $0 $0 $0 $0 $0 $0 $213,610 $213,610 $213,610 #DIV/0!$213,610 TOTAL OTHER FINANCING USES $22,000 $0 $0 $2,805,819 $0 $0 $0 $215,000 $213,610 $213,610 $213,610 0.00%$213,610 TOTAL GENERAL FUND EXPENDITURES $13,179,029 $13,421,729 $13,977,467 $16,830,308 $14,611,616 $14,611,616 $8,590,180 $14,270,671 $14,877,720 $14,877,720 $266,104 1.82%$14,877,720 GENERAL FUND BALANCE $5,703,118 $6,078,460 $6,266,660 $3,854,185 $5,598,979 $5,598,979 $3,968,815 $3,968,815 $3,968,815 -$1,630,164 -29.12%$3,929,014 PER RESOLUTION #053-2015, UNASSIGNED FUND BALANCE (2 MONTHS EXP):$2,479,620 $2,479,620 $2,479,620 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 2015 Proposed - $14,611,614 2016 Proposed - $14,877,720 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 2015 Proposed - $14,611,614 $2,261,199 $6,348,683 $2,602,836 $3,650 $2,002,370 $353,414 $1,021,462 $18,000 $- 2016 Proposed - $14,877,720 $2,376,770 $6,364,808 $2,578,116 $3,650 $1,886,797 $381,244 $1,054,725 $18,000 $213,610 Change $115,571 $16,125 $(24,720) $- $(115,573) $27,830 $33,263 $- $213,610 CITY OF MUSKEGO General Fund Expenditures SECTION 5 PROPOSED 2016 PERSONNEL BUDGET 2015 2016 DEPARTMENT POSITION STATUS ADOPTED PROPOSED CHANGE MAYOR MAYOR SECRETARY Part-Time 0.50 0.25 (0.25) FINANCE & ADMINISTRATION FINANCE & ADMINISTRATION DIR. Full-Time 1.00 1.00 ACCOUNTING SERVICES COORDINATOR Full-Time 1.00 1.00 ACCOUNT CLERK Part-Time 1.50 1.50 DEPUTY CLERK Full-Time 1.00 1.00 ASSISTANT DEPUTY CLERK Full-Time 1.00 1.00 HUMAN RESOURCE COORDINATOR Full-Time 1.00 0.80 SENIOR FISCAL ASST Full-Time 1.00 1.00 UTILITY ACCOUNT CLERK Full-Time 0.50 0.50 8.00 7.80 (0.20) LAW ATTORNEY Full-Time 0.00 1.00 PARALEGAL/SECRETARY Part-Time 0.00 0.25 0.00 1.25 1.25 COURT COURT CLERK Full-Time 1.00 1.00 DEPUTY COURT CLERK Full-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 4.00 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 6.00 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 2015 2016 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/ENGINEERING CLERK Full-Time 1.00 0.50 1.00 0.50 (0.50) 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 PUBLIC WORKS DIRECTOR/ENGINEER Full-Time 1.00 1.00 CIVIL TECH II Full-Time 1.00 1.00 BUILDING/ENGINEERING CLERK Full-Time 0.00 0.50 ENGINEERING INTERN Part-Time 0.50 0.50 2.50 3.00 0.50 D.P.W . PW SUPERINTENDENT Full-Time 1.00 1.00 UTILITY ACCOUNT CLERK Full-Time 0.10 0.10 ASSISTANT SUPERINTENDENT Full-Time 1.00 1.00 FOREMEN/CREW SUPERVISORS Full-Time 2.00 3.00 HIGHWAY PATROL Full-Time 12.00 11.00 PW SHOP MECHANIC Full-Time 1.00 1.00 17.10 17.10 0.00 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 0.00 LIBRARY AIDE Part-Time 2.00 3.00 LIBRARY PAGE Part-Time 0.80 0.80 14.80 13.80 (1.00) RECREATION RECREATION MANAGER Full-Time 1.00 1.00 RECREATION PROGRAM SPECIALIST Full-Time 1.00 1.00 RECREATION SPECIALIST Part-Time 0.50 0.25 2.50 2.25 (0.25) UTILITY UTILITY SUPERINTENDENT Full-Time 1.00 1.00 UTILITY ASSISTANT SUPERINTENDENT Full-Time 1.00 1.00 UTILITY MAINT Full-Time 8.00 8.00 UTILITY ACCOUNT CLERK Full-Time 0.40 0.40 Page 2 2015 2016 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) 10.40 10.40 0.00 TOTALS 113.78 113.33 (0.44) Decrease of 0.44 FTE's from adopted 2015 Budget to proposed 2016 Budget. Note: Information presented above indicates departments where staff are generally assigned. Does not in every September 10th, 2015 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 2015 Proposed - $9,631,098 $1,225,130 $5,058,267 $1,667,826 $1,357,082 $322,793 2016 Proposed - $9,595,586 $1,358,343 $4,983,383 $1,631,511 $1,274,225 $348,124 Change $133,213 $(74,884) $(36,315) $(82,857) $25,331 CITY OF MUSKEGO General Fund Personnel Expenditures SECTION 6 PROPOSED 2016 DEBT SERVICE BUDGETS CITY OF MUSKEGO DEBT SERVICE FUND SUMMARY PROPOSED 2016 BUDGET 1/1/2016 PRINCIPAL OTHER 12/31/2016 FUND BEGINNING & INTEREST SOURCES/ ENDING NUMBER FUND DESCRIPTION BALANCE REVENUES PAYMENTS (USES) BALANCE 301 GENERAL DEBT 2,389,669$ 2,141,545$ 2,902,551$ 881,150$ 2,509,813$ 303 CDA LEASE REVENUE 439,413$ 415$ 170,500$ 170,500$ 439,828$ Total: 2,829,082$ 2,141,960$ 3,073,051$ 1,051,650$ 2,949,641$ FUND ACTIVITY September 4, 2015 Page 1 CITY OF MUSKEGO DEBT SERVICE FUND PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval 301.07.00.00.4531 INTEREST ON INVESTMENTS $1,619 $3,121 $2,152 $1,925 $2,300 $2,300 $0 $2,000 $2,200 ($100) -4.35% $0 301.07.85.00.4001 GENERAL PROPERTY TAXES $2,139,345 $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 $54,957 $38,159 $42,868 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.07.85.00.4536 PROCEEDS ON LONG-TERM DEBT $0 $0 $22,240,000 $0 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.4537 PREMIUM ON DEBT ISSUANCE $0 $0 $901,620 $0 $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 $0 $100,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $100,000 $50,000 100.00% $0 301.20.85.00.8216 TRF FROM STORM WTR FUND $0 $100,000 $75,361 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.20.85.00.8228 TRF FROM TIF #8 $101,626 $98,126 $80,632 $207,061 $210,730 $210,730 $106,682 $102,068 $106,850 ($103,880) -49.30% $0 301.20.85.00.8230 TRF FROM TID #10 $534,794 $662,704 $455,513 $738,134 $684,308 $684,308 $684,308 $684,308 $674,300 ($10,008) -1.46% $0 301.20.85.00.8401 TRF FROM CAPITAL BRWG $0 $0 $200,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.07.85.00.7001 PRINCIPAL $1,099,978 $1,534,300 $1,684,160 $1,893,415 $1,970,910 $1,970,910 $1,094,210 $1,970,910 $1,973,600 $2,690 0.14%$0 301.07.85.00.7002 INTEREST $1,013,640 $1,075,359 $1,022,405 $968,310 $977,910 $977,910 $499,543 $977,910 $919,441 ($58,469) -5.98% $0 301.07.85.00.7003 UNDERWRITER/DISCOUNT FEES $0 $0 $419,370 $0 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.7006 PAYMENT TO ESCROW AGENT $0 $0 $23,184,346 $0 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.7008 RADIO SYSTEM CAPITAL COSTS $0 $0 $0 $0 $0 $0 $9,510 $9,510 $9,510 $9,510 0.00%$0 REVENUES Total $3,161,809 $3,141,456 $26,187,491 $3,136,465 $3,086,683 $3,086,683 $2,980,335 $2,977,721 $3,022,695 ($63,988)-2.07%$0 EXPENDITURES Total $2,113,618 $2,609,659 $26,310,281 $2,861,725 $2,948,820 $2,948,820 $1,603,263 $2,958,330 $2,902,551 ($46,269)-1.57%$0 GENERAL DEBT Total $1,048,191 $531,797 ($122,790)$274,740 $137,863 $137,863 $1,377,072 $19,391 $120,144 ($17,719)0.00%$0 FUND BALANCE: $1,686,531 $2,218,328 $2,095,538 $2,370,278 $2,233,401 $2,233,401 $3,472,610 $2,389,669 $2,509,813 $276,412 12.38%$0 303.07.00.00.4531 INTEREST ON INVESTMENTS $612 $700 $438 $380 $425 $425 $0 $400 $415 ($10) -2.35% $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 $165,000 $161,725 $177,980 $150,842 $163,300 $163,300 $163,300 $163,300 $170,500 $7,200 4.41% $0 303.07.85.00.7001 PRINCIPAL - CDA $100,000 $100,000 $120,000 $130,000 $140,000 $140,000 $0 $140,000 $150,000 $10,000 7.14% $0 303.07.85.00.7002 INTEREST - CDA $65,000 $61,725 $57,980 $20,842 $23,300 $23,300 $11,650 $23,300 $20,500 ($2,800)-12.02%$0 REVENUES Total $165,612 $162,425 $178,418 $151,222 $163,725 $163,725 $163,300 $163,700 $170,915 $7,190 4.39%$163,725 EXPENDITURES Total $165,000 $161,725 $177,980 $150,842 $163,300 $163,300 $11,650 $163,300 $170,500 $7,200 4.41%$163,300 CDA LEASE DEBT Total $612 $700 $438 $380 $425 $425 $151,650 $400 $415 ($10)0.00%$0 FUND BALANCE: $437,495 $438,195 $438,633 $439,013 $439,058 $439,058 $590,283 $439,413 $439,828 $770 0.18%$0 $2,124,025 $2,656,522 $2,534,171 $2,809,291 $2,672,459 $2,672,459 $4,062,893 $2,829,082 $2,949,641 $277,182 10.37%$0 September 4, 2015 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 12/31/15 Bond - Refunding 3.7-4.00 06/01/06 6/1/07-17 6/1 & 12/1 5,160,000 1,330,000 Bond - Refunding 2.5-4.75 04/27/10 5/1/08-24 4/1 & 10/1 5,575,000 5,050,000 Taxable Bond - Refunding 4.0-6.50 04/27/10 5/1/08-18 4/1 & 10/1 815,000 400,000 Bond - Refunding 2.0-4.00 10/22/13 4/1/14-31 4/1 & 10/1 11,805,000 11,711,500 Note 2.0-3.125 10/22/13 4/1/14-23 4/1 & 10/1 885,000 851,600 Bond - Refunding 1.0-3.00 11/26/13 4/1/14-22 4/1 & 10/1 9,550,000 7,600,000 TOTAL LONG-TERM INDEBTEDNESS 33,790,000 26,943,100 DEBT LIMIT ~ 2015 Equalized Value of Taxable Property within City's Jurisdiction $2,706,118,900 5% Limit 5.00% Debt Limit as of December 31, 2015 $135,305,945 Total General Obligation Debt Outstanding at December 31, 2015 $26,943,100 Available Debt Capacity for 2016 $108,362,845 80.09% AS OF DECEMBER 31, 2015 CITY OF MUSKEGO Debt Service Schedule 12/31/15 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 29,054,011 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 56,188,882 783,283,213 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 2013 $12,625,000 G.O. Bond - Refundings $12,625,000 ($440k=Water)($820k=Water & $325k=TID10($325k=TID10) 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 20132013 G.O. Bond - TID 10 2013 2005 2006 2008 2008 $1,120,000 $1,585,000-($600,000) $5,160,000 $5,575,000 $815,000 2013 Refunding - $9,550k G.O. Bond - CDA TID 9 2013 2013 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 Principal 2,123,600 2,145,225 2,022,300 2,014,000 3,655,700 1,627,900 1,699,575 1,541,175 1,931,750 1,028,500 Interest 939,941 879,134 814,563 764,093 698,493 586,625 525,634 460,758 388,793 329,588 Total 3,063,541 3,024,359 2,836,863 2,778,093 4,354,193 2,214,525 2,225,209 2,001,933 2,320,543 1,358,088 CITY OF MUSKEGO General Obligation Total Debt Service Payments Note: Payments continue through 2031 and include past TID related debt (approximately 34% of outstanding balance). SECTION 7 PROPOSED 2016 SPECIAL REVENUE BUDGETS CITY OF MUSKEGO SPECIAL REVENUE FUNDS SUMMARY PROPOSED 2016 BUDGET 1/1/2016 OTHER 12/31/2016 PAGE BEGINNING SOURCES/ ENDING FUND NUMBER FUND DESCRIPTION # BALANCE REVENUES EXPENSES (USES) BALANCE 202 PARK DEDICATION FUND 2 608,512$ 160,803$ 950,000$ 230,000$ 49,315$ 203 PARK IMPROVEMENT FUND 3 221,935$ 10,150$ 200,000$ -$ 32,085$ 205 REFUSE & RECYCLING 4 674,311$ 1,103,175$ 1,223,443$ -$ 554,043$ 206 REVOLVING LOAN 5 276,070$ 4,759$ 8,500$ -$ 272,329$ 207 EPI/FUTURE PARKLAND STANDING COMMITTEE 6 78,389$ 10,030$ 6,500$ -$ 81,919$ 209 CABLE TV 7 102,285$ -$ 75,000$ -$ 27,285$ 210 LANDFILL 8 1,665,788$ 1,259,212$ 77,500$ (1,847,500)$ 1,000,000$ 213 FUTURE PARKLAND STANDING COMMITTEE*9-$ -$ -$ -$ -$ 214 WELL TESTING RESERVE 10 572,137$ 33,500$ -$ -$ 605,637$ 215 LAND & OPEN SPACE CONSERVATION 11 121,234$ 158,355$ 151,305$ (100,000)$ 28,284$ 216 STORM WATER 12 209,574$ 150$ 358,465$ 205,000$ 56,259$ 220 RESIDUAL TIF/CAPITAL IMPROVEMENT 13 775,896$ 3,215$ 25,000$ -$ 754,111$ 228 TID #8 - FREEDOM SQUARE 14 -$ 112,000$ 5,150$ (106,850)$ -$ 229 TID #9 - CDA 14 403,323$ 224,450$ 5,150$ (170,500)$ 452,123$ 230 TID #10 - MOORLAND GATEWAY 14 123,405$ 936,500$ 5,150$ (674,300)$ 380,455$ 261 GEOGRAPHICAL INFORMATION SYSTEMS**15 -$ -$ -$ -$ -$ 263 RECREATION TICKETS** 15 -$ -$ -$ -$ -$ 265 COMMUNITY DEVELOPMENT AUTHORITY 16 188,170$ 375$ 8,500$ -$ 180,045$ 270 COMPENSATED ABSENCES FUND 17 2,763,821$ 2,650$ 122,650$ -$ 2,643,821$ Total: 8,784,850$ 4,019,324$ 3,222,313$ (2,464,150)$ 7,117,711$ *MERGED WITH FUND #207 **FUNDS TRANSFERRED TO OPERATIONS FUND ACTIVITY September 24, 2015 Page 1 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 24, 2015 PARK DEDICATION: 202.08.94.74.4531 INTEREST ON INVESTMENTS $524 $312 $216 $442 $200 $200 $0 $950 $250 $50 25.00% $250 202.08.94.74.4537 PARKS DEPT-WATER BUGS PYMT $7,078 $7,114 $7,078 $7,603 $7,078 $7,078 $4,719 $7,078 $7,078 $0 0.00% $7,078 202.08.94.74.4538 PARK ARTHUR BB FIELD SPONSOR $0 $31,250 $91,530 $3,823 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4351 BOAT LAUNCH DURHAM $1,672 $2,633 $3,586 $3,280 $3,500 $3,500 $2,818 $3,300 $3,000 ($500) -14.29% $3,000 202.08.94.74.4536 PEPSI PAYMENT $5,000 $0 $125 $144 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4355 BOAT LAUNCH BOXHORN $2,479 $2,935 $3,602 $6,265 $3,600 $3,600 $3,967 $4,500 $4,000 $400 11.11% $4,000 202.08.94.74.4350 BOAT LAUNCH LAKE DENOON $3,427 $3,807 $2,817 $2,587 $3,700 $3,700 $2,323 $2,600 $2,700 ($1,000) -27.03% $2,700 202.08.94.74.4352 BOAT LAUNCH LITTLE MUSKEGO L $361 $368 $274 $182 $400 $400 $192 $250 $275 ($125) -31.25% $275 202.08.94.74.4140 DNR GRANTS $1,250 $42,667 $23,904 $27,329 $0 $0 $0 $0 $0 $0 #DIV/0! $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 $26,300 $0 $0 $0 $0 $5,000 $5,000 #DIV/0! $5,000 202.08.94.74.4560 LANDFILL HOST FEES $0 $232,960 $139,155 $189,610 $135,000 $135,000 $135,000 $141,750 $138,500 $3,500 2.59% $138,500 202.20.00.00.8210 TRANSFER FROM LANDFILL FUND $148,288 $0 $1,652,210 $645,690 $80,000 $80,000 $80,000 $80,000 $230,000 $150,000 187.50% $230,000 202.08.94.74.6530 PARKS - PARK ARTHUR $625,426 $177,962 $1,252,857 $102,596 $32,000 $32,000 $36,648 $36,648 $35,000 $3,000 9.38% $35,000 202.08.94.74.6531 PARKS - PARK ARTHUR BB FIELD $0 $32,659 $49,064 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6534 PARKS - OFF ROAD TRAILS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6535 PARKS - MILL VALLEY SOFTBALL $0 $0 $56,465 $24,300 $0 $0 $7,704 $7,704 $0 $0 #DIV/0! $0 202.08.94.74.6536 PARKS - TENNIS COURTS $0 $0 $0 $0 $20,000 $20,000 $0 $0 $20,000 $0 0.00% $20,000 202.08.94.74.6538 PARKS - TOWN HALL $4,785 $0 $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 $6,027 $0 $37,678 $24,000 $24,000 $1,833 $24,000 $0 ($24,000) -100.00% $0 202.08.94.74.6571 PARKS - DENOON PARK $0 $56 $0 $56 $190,000 $190,000 $0 $190,000 $0 ($190,000) -100.00% $0 202.08.94.74.6572 PARKS - BLUHM PARK $2,510 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6573 PARKS - OFF ROAD TRAILS $5,663 $949 $393,624 $199,850 $0 $0 $0 $0 $875,000 $875,000 #DIV/0! $875,000 202.08.94.74.6574 PARKS - BAY LANE $0 $0 $0 $0 $26,000 $26,000 $0 $26,000 $0 ($26,000) -100.00% $0 202.08.94.74.6575 PARKS - KURTH PARK $0 $0 $12,955 $1,090 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6576 PARKS - VETERANS MEMORIAL $0 $0 $1,944 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6577 PARKS - JENSEN PARK $0 $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 $12,693 $35,883 $70,507 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6581 PARKS - LIONS $0 $0 $14,584 $0 $7,000 $7,000 $10,978 $10,978 $20,000 $13,000 185.71% $20,000 202.08.94.74.6582 PARKS - SCHMIDT $0 $0 $9,175 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6584 PARKS - OTHER EXPENSES $1,292 $2,695 $13,579 $32,936 $0 $0 $1,943 $1,943 $0 $0 #DIV/0! $0 202.08.94.74.6585 PARKS - BOXHORN $4,097 $74 $45,957 $74 $14,000 $14,000 $0 $14,000 $0 ($14,000) -100.00% $0 202.08.94.74.6586 PARKS - MOORLAND $0 $0 $17,866 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $170,079 $324,045 $1,924,496 $913,255 $233,478 $233,478 $229,019 $240,428 $390,803 $157,325 67.38%$390,803 EXPENDITURES Total $643,773 $233,115 $1,903,952 $469,086 $313,000 $313,000 $59,106 $311,273 $950,000 $637,000 203.51%$950,000 PARK DEDICATION Total ($473,694)$90,930 $20,544 $444,168 ($79,522)($79,522)$169,913 ($70,845)($559,197)($479,675)603.20%($559,197) FUND BALANCE: $123,714 $214,644 $235,188 $679,357 $464,563 $464,563 $849,270 $608,512 $49,315 ($415,248)-89.38%$49,315 Note: $37,000 is reserved for future lauch related maintenance. Page 2 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 24, 2015 PARK IMPROVEMENT: 203.08.94.74.4427 PARK - SUBDIVIDER FEES $9,405 $7,524 $79,002 $9,769 $40,000 $40,000 $122,265 $125,000 $10,000 ($30,000) -75.00% $10,000 203.08.94.74.4531 INTEREST ON INVESTMENTS $36 $54 $77 $105 $120 $120 $0 $250 $150 $30 25.00% $150 203.08.94.74.6501 PARKS - PROJECTS $0 $0 $0 $0 $0 $0 $20,381 $30,000 $200,000 $200,000 #DIV/0!$200,000 REVENUES Total $9,441 $7,578 $79,079 $9,874 $40,120 $40,120 $122,265 $125,250 $10,150 ($29,970)-74.70%$10,150 EXPENDITURES Total $0 $0 $0 $0 $0 $0 $20,381 $30,000 $200,000 $200,000 0.00%$200,000 PARK IMPROVEMENT Total $9,441 $7,578 $79,079 $9,874 $40,120 $40,120 $101,885 $95,250 ($189,850)($229,970)-573.21%($189,850) FUND BALANCE: $30,154 $37,732 $116,811 $126,685 $197,011 $197,011 $228,570 $221,935 $32,085 ($164,926)-83.71%$32,085 Page 3 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 24, 2015 REFUSE & RECYCLING: 205.03.00.00.4137 RECYCLING GRANT FUNDS $73,055 $73,126 $73,223 $73,142 $73,000 $73,000 $73,127 $73,127 $73,000 $0 0.00% $73,000 205.03.00.00.4339 RECYCLING-CURBSIDE USER CHARGE $331,318 $332,870 $333,380 $335,173 $335,000 $335,000 $168,718 $336,000 $336,500 $1,500 0.45% $336,500 205.03.00.00.4531 INTEREST INCOME $535 $693 $455 $397 $400 $400 $0 $400 $425 $25 6.25% $425 205.03.00.00.4552 WASTE MANAGEMENT FEES $20,227 $25,066 $26,421 $29,174 $28,000 $28,000 $15,207 $28,500 $29,000 $1,000 3.57% $29,000 205.03.00.00.4810 RECYCLING PENALTY $2,104 $2,228 $2,285 $1,931 $2,500 $2,500 $1,447 $1,975 $2,000 ($500) -20.00% $2,000 205.03.00.00.5101 SALARIES & WAGES $84,573 $90,069 $88,541 $74,182 $116,559 $116,559 $19,464 $85,000 $110,262 ($6,297) -5.40% $110,262 205.03.00.00.5102 SALARIES & WAGES - OVERTIME $0 $0 $71 $928 $257 $257 $0 $100 $256 ($1) -0.26% $256 205.03.00.00.5150 AUTO ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.00.00.5201 FICA $6,293 $6,723 $6,564 $5,590 $8,935 $8,935 $1,438 $6,510 $8,510 ($425) -4.76% $8,510 205.03.00.00.5202 PENSION $5,073 $4,713 $5,083 $4,695 $7,500 $7,500 $1,281 $5,800 $6,809 ($691) -9.21% $6,809 205.03.00.00.5203 HEALTH INSURANCE $11,595 $16,550 $14,987 $14,247 $28,478 $28,478 $1,725 $15,000 $24,704 ($3,774) -13.25% $24,704 205.03.00.00.5204 LIFE INSURANCE $191 $330 $304 $299 $421 $421 $70 $320 $393 ($28) -6.70% $393 205.03.00.00.5205 FSA FEE EXPENSE $0 $4 $4 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.00.00.5229 HEALTH INS. ALLOWANCE $0 $873 $495 $480 $240 $240 $448 $500 $624 $384 160.00% $624 205.03.00.00.5702 RECYCLING - SUPPLIES $687 $687 $687 $694 $694 $694 $347 $694 $700 $6 0.86% $700 205.03.00.00.5704 OTHER SUPPLIES/EXP - RECYCLING $0 $0 $0 $10 $0 $0 $687 $687 $500 $500 #DIV/0! $500 205.03.00.00.5820 RECYCLING - OUTSIDE SERVICES $260,830 $271,151 $278,203 $295,615 $295,000 $295,000 $177,317 $304,000 $305,000 $10,000 3.39% $305,000 205.03.00.00.6001 NOTICES AND PUBLICATIONS $0 $0 $0 $0 $0 $0 $59 $59 $100 $100 #DIV/0! $100 205.03.00.00.6056 OTHER EXPENSE $18,770 $19,573 $20,375 $21,129 $68,100 $68,100 $12,151 $21,000 $67,750 ($350) -0.51% $67,750 205.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $5,000 205.03.00.00.6501 RECYCLING EQUIP $0 $0 $0 $3,400 $0 $0 $0 $0 $0 $0 0.00% $0 205.03.30.00.4339 REFUSE - CURBSIDE USER CHRG $644,306 $646,904 $648,275 $651,686 $650,000 $650,000 $328,025 $652,500 $653,000 $3,000 0.46%$653,000 205.03.30.00.4536 REFUSE - MISC REVENUE $0 $0 $65 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.30.00.4810 REFUSE PENALTY $10,220 $10,249 $10,161 $9,292 $10,000 $10,000 $2,826 $9,500 $9,250 ($750) -7.50% $9,250 205.03.30.00.5101 SALARIES AND WAGES $19,831 $20,196 $18,014 $20,976 $26,017 $26,017 $13,695 $21,000 $16,192 ($9,825) -37.76% $16,192 205.03.30.00.5102 SALARIES & WAGES - OVERTIME $0 $0 $74 $0 $257 $257 $0 $0 $256 ($1) -0.26% $256 205.03.30.00.5201 FICA $1,478 $1,534 $1,360 $1,576 $2,055 $2,055 $916 $1,625 $1,306 ($749) -36.45% $1,306 205.03.30.00.5202 PENSION $1,767 $1,198 $1,206 $1,466 $1,681 $1,681 $803 $1,500 $1,086 ($595) -35.42% $1,086 205.03.30.00.5203 HEALTH INSURANCE $2,891 $3,332 $3,568 $3,826 $5,446 $5,446 $1,207 $3,500 $3,308 ($2,138) -39.25% $3,308 205.03.30.00.5204 LIFE INSURANCE $67 $67 $68 $72 $68 $68 $32 $65 $63 ($5) -6.90% $63 205.03.30.00.5205 FSA FEE $0 $11 $10 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.30.00.5229 HEALTH INS. ALLOWANCE $0 $480 $480 $480 $240 $240 $448 $600 $624 $384 160.00% $624 205.03.30.00.5704 OTHER SUPPLIES & EXPENSES $3,711 $4,514 $4,922 $5,280 $5,000 $5,000 $3,571 $5,000 $5,000 $0 0.00% $5,000 205.03.30.00.5820 CONTRACTED SERVICES $581,649 $612,792 $632,412 $646,479 $665,000 $665,000 $368,027 $645,000 $660,000 ($5,000) -0.75% $660,000 205.03.30.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00%$5,000 REVENUES Total $1,081,765 $1,091,135 $1,094,265 $1,100,794 $1,098,900 $1,098,900 $589,350 $1,102,002 $1,103,175 $4,275 0.39%$1,103,175 EXPENDITURES Total $1,009,407 $1,064,797 $1,087,427 $1,111,424 $1,241,948 $1,241,948 $608,686 $1,127,960 $1,223,443 ($18,505)0.00%$1,223,443 REFUSE & RECYCLING Total $72,358 $26,339 $6,838 ($10,629)($143,048)($143,048)($19,337)($25,958)($120,268)$22,780 -15.92%($120,268) FUND BALANCE: $677,722 $704,061 $710,899 $700,269 $544,642 $544,642 $680,933 $674,311 $554,043 $9,401 1.73%$554,043 Page 4 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 24, 2015 REVOLVING LOAN: 206.06.00.00.4530 INTEREST ON NOTES $9,077 $5,848 $4,063 $4,476 $4,034 $4,034 $2,739 $4,034 $4,084 $50 1.23% $4,084 206.06.00.00.4531 INTEREST ON INVESTMENTS $764 $816 $873 $626 $675 $675 $428 $650 $675 $0 0.00% $675 206.06.00.00.5805 ATTORNEY $0 $0 $0 $0 $1,000 $1,000 $0 $250 $1,000 $0 0.00% $1,000 206.06.00.00.6057 ADMINISTRATIVE CHARGES $5,829 $5,571 $7,691 $7,331 $7,500 $7,500 $7,253 $7,500 $7,500 $0 0.00%$7,500 REVENUES Total $9,841 $6,664 $4,936 $5,102 $4,709 $4,709 $3,167 $4,684 $4,759 $50 1.06%$4,759 EXPENDITURES Total $5,829 $5,571 $7,691 $7,331 $8,500 $8,500 $7,253 $7,750 $8,500 $0 0.00%$8,500 REVOLVING LOAN Total $4,012 $1,093 ($2,755)($2,229)($3,791)($3,791)($4,086)($3,066)($3,741)$50 -1.31%($3,741) FUND BALANCE: $283,027 $284,120 $281,365 $279,136 $275,664 $275,664 $275,049 $276,070 $272,329 ($3,335)-1.21%$272,329 Page 5 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 24, 2015 EPI STANDING COMMITTEE: 207.01.00.00.4531 INTEREST ON INVESTMENTS $0 $0 $0 $0 $25 $25 $17 $25 $30 $5 20.00% $30 207.01.00.00.4560 LANDFILL HOST FEES $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $0 0.00% $10,000 207.01.00.00.6055 LANDFILL NEGOTIATING COMM. $3,792 $4,062 $4,902 $6,424 $5,000 $5,000 $2,004 $4,750 $5,000 $0 0.00% $5,000 207.01.00.00.6057 ADMINISTRATIVE CHARGES $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $750 $1,500 $1,500 $0 0.00% $1,500 207.01.00.00.6058 LANDFILL FUND EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 207.20.00.00.8213 TRF FROM FUTURE PARKLAND $0 $0 $0 $0 $21,126 $21,126 $21,122 $21,122 $0 ($21,126)-100.00%$0 REVENUES Total $10,000 $10,000 $10,000 $10,000 $31,151 $31,151 $31,139 $31,147 $10,030 ($21,121)-67.80%$10,030 EXPENDITURES Total $5,292 $5,562 $6,402 $7,924 $6,500 $6,500 $2,754 $6,250 $6,500 $0 0.00%$6,500 EPI STANDING COMMITTEE Total $4,708 $4,438 $3,598 $2,076 $24,651 $24,651 $28,385 $24,897 $3,530 ($21,121)-85.68%$3,530 FUND BALANCE: $43,380 $47,818 $51,416 $53,492 $79,567 $79,567 $81,878 $78,389 $81,919 $2,352 2.96%$81,919 Page 6 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 24, 2015 CABLE: 209.01.00.00.4536 CABLE TV MISC INCOME $20 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5101 SALARIES AND WAGES $15,521 $16,905 $17,208 $10,530 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5201 FICA $1,135 $1,225 $1,228 $758 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5202 PENSION $1,426 $1,003 $1,147 $737 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5203 HEALTH INSURANCE $3,860 $4,382 $4,748 $3,093 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5204 LIFE INSURANCE $70 $77 $76 $45 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5205 FLEX SPENDING FEE $14 $17 $16 $7 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.6050 CABLE EXPENSES $7,499 $7,317 $7,033 $7,496 $7,500 $7,500 $0 $7,500 $75,000 $67,500 900.00% $75,000 209.01.00.00.6057 ADMINISTRATIVE CHARGES $3,000 $3,000 $3,000 $3,100 $3,000 $3,000 $1,500 $3,000 $0 ($3,000)-100.00%$0 REVENUES Total $20 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 EXPENDITURES Total $32,524 $33,927 $34,457 $25,767 $10,500 $10,500 $1,500 $10,500 $75,000 $64,500 614.29%$75,000 CABLE Total ($32,504)($33,927)($34,457)($25,767)($10,500)($10,500)($1,500)($10,500)($75,000)($64,500)614.29%($75,000) FUND BALANCE: $206,936 $173,009 $138,552 $112,785 $102,386 $102,386 $111,285 $102,285 $27,285 ($75,101)-73.35%$27,285 Page 7 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 24, 2015 LANDFILL: 210.03.00.00.4531 INTEREST ON INVESTMENTS $5,239 $6,588 $3,652 $2,175 $1,475 $1,475 $0 $2,000 $1,565 $90 6.10% $1,565 210.03.00.00.4542 MISCELLANEOUS REIMBURSEMENT $41,627 $43,292 $45,024 $46,825 $48,698 $48,698 $0 $48,698 $50,647 $1,949 4.00% $50,647 210.03.00.00.4560 LANDFILL HOST FEES $1,214,534 $1,089,162 $838,719 $1,242,368 $1,047,000 $1,047,000 $642,783 $1,100,000 $1,207,000 $160,000 15.28% $1,207,000 210.03.00.00.5805 ATTORNEY $0 $0 $0 $1,308 $5,000 $5,000 $0 $1,000 $5,000 $0 0.00% $5,000 210.03.00.00.5815 ENGINEERING FEES $17,523 $0 $0 $5,796 $5,000 $5,000 $0 $0 $5,000 $0 0.00% $5,000 210.03.00.00.5816 LANDFILL OVERSITE AUDIT $59,879 $76,296 $65,511 $54,573 $75,000 $75,000 $38,986 $65,000 $60,000 ($15,000) -20.00% $60,000 210.03.00.00.6055 LANDFILL NEGOTIATING COMM. $0 $0 $3,641 $0 $2,500 $2,500 $0 $1,000 $2,500 $0 0.00% $2,500 210.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $5,000 210.30.00.00.9202 TRANSFER TO PARK DEDICATION $148,288 $0 $1,652,210 $645,690 $80,000 $80,000 $80,000 $80,000 $230,000 $150,000 187.50% $230,000 210.30.00.00.9214 WELL TESTING-TRF TO LANDFILL $33,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.30.00.00.9215 LAND CONSERV-TRF TO LANDFILL $121,453 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.30.00.00.9216 TRANSFER TO STORMWATER FUND $250,000 $0 $0 $0 $120,000 $120,000 $120,000 $120,000 $205,000 $85,000 70.83% $205,000 210.30.00.00.9410 TRF TO CAPITAL EQUIP FUND $637,435 $0 $1,075,000 $1,263,583 $1,585,000 $1,585,000 $1,585,000 $1,585,000 $1,412,500 ($172,500)-10.88%$1,412,500 REVENUES Total $1,261,399 $1,139,042 $887,395 $1,291,368 $1,097,173 $1,097,173 $642,783 $1,150,698 $1,259,212 $162,039 14.77%$1,259,212 EXPENDITURES Total $1,272,579 $81,296 $2,801,362 $1,975,950 $1,877,500 $1,877,500 $1,826,486 $1,857,000 $1,925,000 $47,500 2.53%$1,925,000 LANDFILL Total ($11,180)$1,057,746 ($1,913,967)($684,582)($780,327)($780,327)($1,183,703)($706,302)($665,788)$114,539 -14.68%($665,788) FUND BALANCE: $3,912,893 $4,970,639 $3,056,672 $2,372,090 $1,468,697 $1,468,697 $1,188,387 $1,665,788 $1,000,000 ($468,697)-31.91%$1,000,000 Page 8 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 24, 2015 FUTURE PARKLAND STANDING COMMITTEE: 213.01.00.00.4531 INTEREST ON INVESTMENTS $29 $33 $21 $18 $0 $0 $0 $0 $0 $0 #DIV/0! $0 213.30.00.00.9207 TRF TO EPI STANDING $0 $0 $0 $0 $21,126 $21,126 $21,122 $21,122 $0 ($21,126)-100.00%$0 REVENUES Total $29 $33 $21 $18 $0 $0 $0 $0 $0 $0 #DIV/0!$0 EXPENDITURES Total $0 $0 $0 $0 $21,126 $21,126 $21,122 $21,122 $0 ($21,126)-100.00%$0 FUTURE PARKLAND STANDING COMMITTEE Total $29 $33 $21 $18 ($21,126)($21,126)($21,122)($21,122)$0 $21,126 -100.00%$0 FUND BALANCE: $21,049 $21,083 $21,104 $21,122 $0 $0 ($0)$0 $0 $0 #DIV/0!$0 Page 9 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 24, 2015 WELL TESTING RESERVE: 214.01.00.00.4531 INTEREST ON INVESTMENTS $589 $727 $488 $452 $550 $550 $0 $460 $500 ($50) -9.09% $500 214.01.00.00.4560 LANDFILL HOST FEES $0 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $0 0.00% $33,000 214.20.00.00.8210 TRANSFER FROM LANDFILL FUND $33,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 REVENUES Total $33,589 $33,727 $33,488 $33,452 $33,550 $33,550 $33,000 $33,460 $33,500 ($50)-0.15%$33,500 EXPENDITURES Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 WELL TESTING RESERVE Total $33,589 $33,727 $33,488 $33,452 $33,550 $33,550 $33,000 $33,460 $33,500 ($50)-0.15%$33,500 FUND BALANCE: $438,009 $471,737 $505,225 $538,677 $572,275 $572,275 $571,677 $572,137 $605,637 $33,362 5.83%$605,637 Page 10 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 24, 2015 CONSERVATION: 215.06.00.00.4138 STEWARDSHIP GRANT $0 $389,437 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.4140 CONSERVATION GRANTS $23,665 $15,200 $275 $0 $0 $0 $0 $0 $7,000 $7,000 #DIV/0! $7,000 215.06.00.00.4430 CONSERVATION FEE $13,103 $27,446 $12,818 $11,559 $5,000 $5,000 $28,896 $30,000 $7,500 $2,500 50.00% $7,500 215.06.00.00.4431 TRAIL FEE $240 $240 $2,520 $240 $240 $240 $3,900 $3,900 $240 $0 0.00% $240 215.06.00.00.4531 INTEREST ON INVESTMENTS $224 $259 $140 $102 $50 $50 $0 $110 $115 $65 130.00% $115 215.06.00.00.4542 MISC REIMBURSEMENT/DONATIONS $779 $8,140 $14,713 $6,087 $5,000 $5,000 $5,378 $5,378 $5,000 $0 0.00% $5,000 215.06.00.00.4560 LANDFILL HOST FEES $0 $206,125 $112,320 $162,775 $135,000 $135,000 $67,500 $141,750 $138,500 $3,500 2.59% $138,500 215.20.00.00.8210 TRANSFER FROM LANDFILL FUND $121,453 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.20.00.00.8401 TRANSFER FROM CAPITAL BRWG $0 $822,180 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5101 SALARIES AND WAGES $77,508 $76,187 $82,038 $87,660 $84,226 $84,226 $52,730 $85,450 $66,713 ($17,513) -20.79% $66,713 215.06.00.00.5201 FICA TAX $5,854 $5,751 $6,177 $6,610 $6,443 $6,443 $3,967 $6,550 $5,104 ($1,340) -20.79% $5,104 215.06.00.00.5202 PENSION FUND $7,080 $4,256 $4,394 $4,774 $5,727 $5,727 $3,107 $5,810 $4,403 ($1,324) -23.12% $4,403 215.06.00.00.5203 HEALTH INSURANCE $6,776 $7,282 $7,878 $11,169 $10,420 $10,420 $5,783 $8,675 $8,129 ($2,291) -21.99% $8,129 215.06.00.00.5204 LIFE INSURANCE $126 $123 $163 $206 $209 $209 $140 $210 $162 ($48) -22.73% $162 215.06.00.00.5301 TRAINING $210 $240 $267 $114 $300 $300 $0 $150 $300 $0 0.00% $300 215.06.00.00.5302 GASOLINE/OIL/MILEAGE $1,967 $2,100 $2,532 $2,108 $1,200 $1,200 $1,077 $2,100 $2,175 $975 81.25% $2,175 215.06.00.00.5303 CONFERENCES & SPECIAL EVENTS $0 $159 $375 $710 $500 $500 $420 $500 $500 $0 0.00% $500 215.06.00.00.5305 DUES & MEMBERSHIPS $630 $220 $425 $325 $400 $400 $330 $400 $400 $0 0.00% $400 215.06.00.00.5601 TELEPHONE REIMB $120 $120 $120 $120 $120 $120 $80 $120 $120 $0 0.00% $120 215.06.00.00.5704 OTHER SUPPLIES & EXPENSES $2,857 $10,601 $5,645 $5,731 $3,500 $3,500 $1,301 $3,500 $5,000 $1,500 42.86% $5,000 215.06.00.00.5735 GASOLINE & OIL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5801 PROFESSIONAL SERVICES $842 $852 $852 $852 $850 $850 $1,037 $1,250 $1,800 $950 111.76% $1,800 215.06.00.00.5805 ATTORNEY $19,341 $12,446 $1,891 $1,505 $1,000 $1,000 $118 $750 $1,000 $0 0.00% $1,000 215.06.00.00.6008 CONSERVANCY MANAGEMENT $7,158 $25,214 $13,634 $5,859 $20,000 $20,000 $2,157 $5,000 $20,000 $0 0.00% $20,000 215.06.00.00.6009 URBAN FORESTRY MGMT $1,488 $1,040 $3,166 $3,003 $2,800 $2,800 $2,080 $2,500 $7,500 $4,700 167.86% $7,500 215.06.00.00.6010 LAND PURCHASES $0 $1,211,618 $6,015 $0 $25,000 $25,000 $0 $0 $25,000 $0 0.00% $25,000 215.06.00.00.6057 ADMINISTRATIVE CHARGES $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $1,500 $3,000 $3,000 $0 0.00% $3,000 215.30.00.00.9301 TRANSFER TO DEBT SERVICE FUND $0 $100,000 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $100,000 $50,000 100.00%$100,000 REVENUES Total $159,464 $1,469,027 $142,786 $180,764 $145,290 $145,290 $105,673 $181,138 $158,355 $13,065 8.99%$158,355 EXPENDITURES Total $134,958 $1,461,209 $188,571 $183,747 $215,696 $215,696 $125,827 $175,965 $251,305 $35,610 0.00%$251,305 CONSERVATION Total $24,505 $7,817 ($45,785)($2,983)($70,406)($70,406)($20,154)$5,173 ($92,950)($22,545)32.02%($92,950) FUND BALANCE: $157,012 $164,829 $119,044 $116,061 $22,454 $22,454 $95,907 $121,234 $28,284 $5,830 25.96%$28,284 Page 11 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 24, 2015 STORM WATER: 216.01.00.00.4531 INTEREST ON INVESTMENTS $502 $614 $467 $271 $60 $60 $0 $300 $150 $90 150.00% $150 216.01.00.00.4560 LANDFILL HOST FEES $0 $500,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.4147 INTERGOVERNMENTAL REIMBURSEMEN $0 $0 $0 $0 $0 $0 $0 $58,000 $0 $0 #DIV/0! $0 216.20.00.00.8210 TRANSFER FROM LANDFILL FUND $250,000 $0 $0 $0 $120,000 $120,000 $120,000 $120,000 $205,000 $85,000 70.83% $205,000 216.01.00.00.5805 ATTORNEY $70 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.5101 SALARIES AND WAGES $11,597 $12,587 $13,611 $14,186 $15,199 $15,199 $9,777 $15,199 $15,470 $271 1.78% $15,470 216.08.00.00.5201 FICA $870 $946 $1,039 $1,091 $1,218 $1,218 $774 $1,218 $1,239 $21 1.70% $1,239 216.08.00.00.5202 PENSION $1,060 $747 $907 $992 $1,034 $1,034 $665 $1,034 $1,021 ($13) -1.21% $1,021 216.08.00.00.5203 HEALTH INSURANCE $1,016 $1,094 $1,182 $620 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.5204 LIFE INSURANCE $10 $10 $10 $12 $14 $14 $9 $14 $14 $1 4.42% $14 216.08.00.00.5229 HEALTH INS ALLOWANCE $0 $0 $240 $576 $720 $720 $480 $720 $720 $0 0.00% $720 216.08.00.00.6503 URBAN RURAL DRAINAGE $500,861 $37,118 $54,550 $127,609 $96,000 $96,000 $38,297 $154,000 $160,000 $64,000 66.67% $160,000 216.08.00.00.6549 LAKE STREET STORM SEWER $0 $0 $0 $0 $0 $0 $0 $0 $85,000 $85,000 #DIV/0! $85,000 216.08.00.00.6550 FLINTLOCK TRAIL STORM SEWER $0 $0 $0 $0 $0 $0 $0 $0 $75,000 $75,000 #DIV/0! $75,000 216.08.00.00.6557 NR 216 COMPLIANCE MS4 $10,554 $10,782 $9,750 $8,705 $20,000 $20,000 $6,952 $12,000 $20,000 $0 0.00% $20,000 216.30.00.00.9301 TRANSFER TO DEBT SERVICE FUND $0 $100,000 $75,361 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $250,502 $500,614 $467 $271 $120,060 $120,060 $120,000 $178,300 $205,150 $85,090 70.87%$205,150 EXPENDITURES Total $526,038 $163,283 $156,651 $153,790 $134,184 $134,184 $56,954 $184,185 $358,465 $224,280 0.00%$358,465 STORM WATER Total ($275,536)$337,330 ($156,184)($153,519)($14,124)($14,124)$63,046 ($5,885)($153,315)($139,190)985.46%($153,315) FUND BALANCE: $187,832 $525,162 $368,979 $215,459 $65,435 $65,435 $278,505 $209,574 $56,260 ($9,175)-14.02%$56,260 Page 12 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 24, 2015 RESIDUAL TIF: 220.01.00.00.4530 INTEREST ON NOTES/CLOSING COST $0 $0 $0 $1,560 $2,745 $2,745 $2,983 $3,880 $2,565 ($180) -6.56% $2,565 220.01.00.00.4531 INTEREST ON INVESTMENTS $1,239 $1,360 $818 $628 $650 $650 $0 $635 $650 $0 0.00% $650 220.01.00.00.4922 GRANT FUNDING/REIMBURSEMENTS $50,602 $0 $7,500 $18,395 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.20.00.00.8101 TRANSFER FROM GENERAL FUND $22,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.01.00.00.5704 MISC EXPENSES/BUSINESS LOANS $78,991 $44,319 $37,693 $30,004 $0 $0 $8,266 $20,000 $25,000 $25,000 #DIV/0! $25,000 220.01.00.00.6505 COMPUTER EQUIPMENT $21,651 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $73,841 $1,360 $8,318 $20,583 $3,395 $3,395 $2,983 $4,515 $3,215 $0 0.00%$3,215 EXPENDITURES Total $100,642 $44,319 $37,693 $30,004 $0 $0 $8,266 $20,000 $25,000 $25,000 0.00%$25,000 RESIDUAL TIF Total ($26,801)($42,959)($29,375)($9,421)$3,395 $3,395 ($5,283)($15,485)($21,785)($25,000)-736.38%($21,785) FUND BALANCE: $873,135 $830,176 $800,801 $791,381 $806,266 $806,266 $786,097 $775,896 $754,111 ($52,155)-6.47%$754,111 Page 13 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 24, 2015 TID #8: 228.01.00.00.4001 TIF #8 GENERAL PROPERTY TAX $102,274 $97,318 $82,082 $208,144 $210,230 $210,230 $106,832 $106,832 $109,500 ($100,730) -47.91% $109,500 228.01.00.00.4122 ST AID EXMPT COMPUTER REPLACMT $4,502 $2,958 $3,550 $3,917 $3,000 $3,000 $2,736 $2,736 $2,500 ($500) -16.67% $2,500 228.01.00.00.4531 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 $5,150 $2,150 $5,000 $5,000 $2,500 $2,500 $150 $7,500 $5,150 $2,650 106.00% $5,150 228.30.00.00.9301 TRF TO DEBT SERVICE $101,626 $98,126 $80,632 $207,061 $210,730 $210,730 $106,682 $102,068 $106,850 ($103,880)-49.30%$106,850 REVENUES Total $106,776 $100,276 $85,632 $212,061 $213,230 $213,230 $109,568 $109,568 $112,000 ($101,230)-47.47%$112,000 EXPENDITURES Total $106,776 $100,276 $85,632 $212,061 $213,230 $213,230 $106,832 $109,568 $112,000 ($101,230)0.00%$112,000 TID #8 Total $0 $0 $0 $0 $0 $0 $2,736 $0 $0 $0 0.00%$0 FUND BALANCE: $0 $0 $0 $0 $0 $0 $2,736 $0 $0 $0 0.00%$0 TID #9: 229.01.00.00.4001 TIF #9 GENERAL PROPERTY TAX $245,581 $235,936 $219,699 $231,571 $235,000 $235,000 $216,871 $216,871 $222,500 ($12,500) -5.32% $222,500 229.01.00.00.4122 ST AID EXEMPT COMPUTER REPLACE $3,958 $3,072 $3,318 $2,192 $2,000 $2,000 $1,988 $1,988 $1,950 ($50) -2.50% $1,950 229.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $5,150 $4,150 $5,000 $5,000 $5,000 $5,000 $150 $5,000 $5,150 $150 3.00% $5,150 229.30.00.00.9265 TRF TO CDA FUND $165,000 $161,725 $177,980 $150,842 $163,300 $163,300 $163,300 $163,300 $170,500 $7,200 4.41%$170,500 REVENUES Total $249,539 $239,008 $223,017 $233,763 $237,000 $237,000 $218,859 $218,859 $224,450 ($12,550)-5.30%$224,450 EXPENDITURES Total $170,150 $165,875 $182,980 $155,842 $168,300 $168,300 $163,450 $168,300 $175,650 $7,350 0.00%$175,650 TID #9 Total $79,389 $73,133 $40,037 $77,922 $68,700 $68,700 $55,409 $50,559 $48,800 ($19,900)-28.97%$48,800 FUND BALANCE: $161,672 $234,805 $274,842 $352,764 $421,462 $421,462 $408,173 $403,323 $452,123 $30,661 7.27%$452,123 TID #10: 230.01.00.00.4001 TIF #10 GENERAL PROPERTY TAX $539,944 $756,480 $906,293 $933,865 $960,000 $960,000 $911,164 $911,164 $934,000 ($26,000) -2.71% $934,000 230.01.00.00.4122 COMPUTER STATE AID $0 $8,050 $5,963 $4,081 $4,000 $4,000 $2,802 $2,802 $2,500 ($1,500) -37.50% $2,500 230.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $5,150 $4,150 $5,000 $5,000 $5,000 $5,000 $150 $5,000 $5,150 $150 3.00% $5,150 230.08.91.19.6520 DEVELOPER INCENTIVES $0 $0 $395,485 $0 $0 $365,000 $450,000 $450,000 $0 $0 #DIV/0! $0 230.30.00.00.9301 TRF TO DEBT SERVICE $534,794 $662,704 $455,513 $738,134 $684,308 $684,308 $684,308 $684,308 $674,300 ($10,008)-1.46%$674,300 REVENUES Total $539,944 $764,530 $912,256 $937,946 $964,000 $964,000 $913,966 $913,966 $936,500 ($27,500)-2.85%$936,500 EXPENDITURES Total $539,944 $666,854 $855,998 $743,134 $689,308 $1,054,308 $1,134,458 $1,139,308 $679,450 ($9,858)0.00%$679,450 TID #10 Total $0 $97,676 $56,258 $194,813 $274,692 ($90,308)($220,492)($225,342)$257,050 ($17,642)0.00%$257,050 FUND BALANCE: $0 $97,676 $153,934 $348,747 $258,497 $258,497 $128,255 $123,405 $380,455 $121,958 0.00%$380,455 Page 14 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 24, 2015 GIS FUND: 261.01.00.00.4531 INTEREST ON INVESTMENTS $18 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 261.01.18.02.4354 GIS-LAND RECORD CAPITAL CHARGE $2,430 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 261.01.18.02.4542 COPY FEES/BID BOOKS $368 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 261.01.18.02.5101 SALARIES AND WAGES $5,525 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 261.01.18.02.5201 FICA $423 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 261.01.18.02.5202 PENSION $517 $0 $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 $10,950 $10,950 $10,950 $10,950 $0 ($10,950)-100.00%$0 REVENUES Total $2,816 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 EXPENDITURES Total $6,465 $0 $0 $0 $10,950 $10,950 $10,950 $10,950 $0 ($10,950)0.00%$0 GIS Total ($3,649)$0 $0 $0 ($10,950)($10,950)($10,950)($10,950)$0 $10,950 -100.00%$0 FUND BALANCE: $10,950 $10,950 $10,950 $10,950 ($0)($0)($0)($0)($0)$0 -67.44%($0) RECREATION TICKETS: 263.05.00.00.4325 RECREATIONAL TICKET SALES $21,977 $24,874 $17,719 $19,036 $0 $0 $0 $0 $0 $0 #DIV/0! $0 263.05.00.00.4531 INTEREST ON INVESTMENTS $7 $9 $6 $6 $0 $0 $0 $0 $0 $0 #DIV/0! $0 263.05.00.00.6035 RECREATION TICKET SALES $21,447 $24,412 $17,275 $18,622 $0 $0 $0 $0 $0 $0 #DIV/0! $0 263.30.00.00.9101 TRF TO GF $0 $0 $0 $0 $6,725 $6,725 $6,651 $6,651 $0 ($6,725)-100.00%$0 REVENUES Total $21,984 $24,883 $17,725 $19,041 $0 $0 $0 $0 $0 $0 #DIV/0!$0 EXPENDITURES Total $21,447 $24,412 $17,275 $18,622 $6,725 $6,725 $6,651 $6,651 $0 ($6,725)0.00%$0 RECREATION TICKET SALES Total $537 $471 $450 $420 ($6,725)($6,725)($6,651)($6,651)$0 $6,725 0.00%$0 FUND BALANCE: $5,311 $5,782 $6,232 $6,652 $0 $0 $1 ($0)($0)($0)0.00%($0) Page 15 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 24, 2015 COMMUNITY DEVELOPMENT AUTHORITY: 265.06.00.00.4531 INTEREST ON INVESTMENTS $379 $436 $251 $0 $300 $300 $0 $350 $375 $75 25.00% $375 265.20.00.00.8229 TRF FROM TIF 229 $165,000 $161,725 $177,980 $150,842 $163,300 $163,300 $163,300 $163,300 $170,500 $7,200 4.41% $170,500 265.06.00.00.5704 OTHER SUPPLIES & EXPENSES $0 $0 $0 $0 $500 $500 $0 $150 $500 $0 0.00% $500 265.06.00.00.5801 PROFESSIONAL SERVICES $500 $0 $2,160 $0 $3,000 $3,000 $0 $1,500 $3,000 $0 0.00% $3,000 265.06.00.00.5805 ATTORNEY $558 $0 $0 $537 $5,000 $5,000 $0 $1,000 $5,000 $0 0.00% $5,000 265.06.00.00.6518 JANESVILLE RD - TC STREETSCAPE $0 $0 $3,560 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 265.30.00.00.9303 TRF TO CDA DEBT SERV $165,000 $161,725 $177,980 $150,842 $163,300 $163,300 $163,300 $163,300 $170,500 $7,200 4.41%$170,500 REVENUES Total $165,379 $162,161 $178,231 $150,842 $163,600 $163,600 $163,300 $163,650 $170,875 $7,275 4.45%$170,875 EXPENDITURES Total $166,058 $161,725 $183,700 $151,379 $171,800 $171,800 $163,300 $165,950 $179,000 $7,200 0.00%$179,000 COMMUNITY DEVELOPMENT AUTHORITY Total ($679)$436 ($5,469)($537)($8,200)($8,200)$0 ($2,300)($8,125)$75 0.00%($8,125) FUND BALANCE: $196,040 $196,475 $191,007 $190,470 $176,837 $176,837 $190,470 $188,170 $180,045 $3,208 1.81%$180,045 Page 16 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2016 BUDGET 2016 2016 2011 2012 2013 2014 2015 2015 8/31 2015 2016 $ Change % Change 2016 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2015 from 2015 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 24, 2015 COMPENSATED ABSENCES: 270.01.00.00.4531 INTEREST ON INVESTMENTS $3,736 $5,391 $3,333 $2,594 $2,500 $2,500 $0 $2,625 $2,650 $150 6.00% $2,650 270.01.00.00.5103 EMPLOYEE PAYOUT $147,337 $119,685 $131,876 $534,702 $175,000 $175,000 $145,699 $195,000 $100,000 ($75,000) -42.86% $100,000 270.01.00.00.5201 FICA $11,271 $9,156 $10,088 $40,431 $13,388 $13,388 $11,032 $14,920 $7,650 ($5,738) -42.86% $7,650 270.01.00.00.5203 HEALTH ALLOW - SEVERANCE $0 $7,527 $0 $15,919 $15,000 $15,000 $0 $7,000 $15,000 $0 0.00% $15,000 270.20.00.00.8100 TRF FROM GENERAL FUND $0 $0 $0 $2,805,819 $0 $0 $0 $215,000 $0 $0 #DIV/0!$0 REVENUES Total $3,736 $5,391 $3,333 $2,808,413 $2,500 $2,500 $0 $217,625 $2,650 $150 6.00%$2,650 EXPENDITURES Total $158,608 $136,367 $141,964 $591,052 $203,388 $203,388 $156,731 $216,920 $122,650 ($80,738)0.00%$122,650 COMPENSATED ABSENCES Total ($154,872)($130,976)($138,631)$2,217,361 ($200,888)($200,888)($156,731)$705 ($120,000)$80,888 0.00%($120,000) FUND BALANCE: $815,363 $684,386 $545,755 $2,763,116 $142,932 $142,932 $2,606,385 $2,763,821 $2,643,821 $2,500,889 1749.71%$2,643,821 GRAND TOTAL SPECIAL REVENUE FUND BALANCE $8,144,198 $9,675,083 $7,588,775 $9,679,212 $5,598,690 $5,598,690 $8,483,577 $8,784,850 $7,117,711 $1,519,022 27.13%$7,117,711 Page 17 SECTION 8 PROPOSED 2016 CAPITAL PROJECT BUDGETS CITY OF MUSKEGO CAPITAL PROJECTS SUMMARY PROPOSED 2016 BUDGET CAPITAL CAPITAL PROJECT DEPARTMENT EXPENDITURE BORROWING TOTAL FUNDING (Landfill) ELECTION EQUIPMENT (Council Approved 5/26/15)FINANCE & ADMINISTRATION $9,000 $9,000 AGRICULTURAL FARM BARN REPAIRS/ROOF (75%)BUILDING MAINTENANCE $14,000 $14,000 FACILITY - CITY HALL REMODEL BUILDING MAINTENANCE $246,480 $246,480 COOR SWITCH INFORMATION TECHNOLOGY $9,500 $9,500 UPS BATTERIES INFORMATION TECHNOLOGY $5,000 $5,000 ARISTOTLE INSIGHT SOFTWARE INFORMATION TECHNOLOGY $14,000 $14,000 RADIO REPLACEMENT (PRIOR YEAR CARRY OVER)POLICE $245,000 $245,000 TACTICAL TEAM HEADSET REPLACEMENT POLICE $8,000 $8,000 FACILITY - NEW PD BUILDING POLICE $514,375 $514,375 REPLACEMENT PAGERS TC VOLUNTEER FIRE DEPT $96,000 $96,000 OUTDOOR LIGHTING IMPROVEMENTS LIBRARY $14,535 $14,535 CARPETING LIBRARY $30,000 $30,000 MOORLAND RECONSTRUCTION DPW-ENGINEERING $40,000 $40,000 BAYLANE DRIVE RECONSTRUCTION DPW-ENGINEERING $160,000 $160,000 INDUSTRIAL PARK LIGHTING DPW $20,000 $20,000 PICKUP TRUCK REPLACEMENT DPW $40,000 $40,000 FRONT END LOADER DPW $178,000 $178,000 LIGHT DUTY BOOM TRUCK DPW $80,000 $80,000 SKID LOADER W/ BUCKET DPW $68,000 $68,000 STUMP GRINDER DPW $9,000 $9,000 CITY GARAGE MAINTENANCE/ADDITION DPW & UTILITIES $262,500 $6,038,003 $6,300,503 TOTAL CAPITAL PORJECTS $2,063,390 $6,038,003 $8,101,393 (Debt Issuance) September 24, 2015 Page 1 CITY OF MUSKEGO CAPITAL BORROWING FUND PROPOSED 2016 BUDGET 2013 2014 2015 2015 2015 2015 2016 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION APPROVAL 8/31/15 REVENUES: 401.08.00.00.4531 INTEREST ON INVESTMENTS 3,402 1,124 0 0 0 0 0 401.08.00.00.4542 MISCELLANEOUS REIMBURSEMENT 52,401 0 0 0 0 0 0 401.08.00.00.4552 DONATIONS/CONTRIBUTIONS 10,000 0 0 0 0 0 0 401.08.90.06.4565 REOFFERING PREMIUM 0 0 0 0 0 0 150,000 TOTAL REVENUES: 65,803 1,124 0 0 0 0 150,000 EXPENDITURES: NON-DEPARTMENTAL 401.08.90.06.7004 DEBT DISCOUNT 0 0 0 0 0 0 150,000 TOTAL NON-DEPARTMENTAL: 0 0 0 0 0 0 150,000 BUILDING 401.08.90.09.6550 FACILITY PLAN - CITY HALL 0 0 0 0 0 0 3,352,692 TOTAL BUILDING: 0 0 0 0 0 0 3,352,692 COMMUNITY DEVELOPMENT/DPW-ENGINEERING 401.08.91.19.6507 TESS CORNERS - ADDTL PROJECT 140,986 (2,916) 0 0 0 0 0 401.08.91.19.6518 JANESVILLE ROAD RECONSTRUCTION 2,413,668 1,553,629 0 0 0 1,245 0 401.08.91.19.6519 PIONEER DRIVE RECONSTRUCTION 7,900 0 0 0 0 0 0 401.08.91.19.6520 NORTHERN GEAR INCENTIVE 325,000 0 0 0 0 0 0 401.08.91.19.6523 WOODS TRAIL (5,432) 0 0 0 0 0 0 401.08.93.51.6550 FACILITY PLAN - CITY GARAGE 0 0 0 0 0 0 2,685,311 TOTAL COMMUNITY DEVELOPMENT/DPW-ENGINEERING: 2,882,121 1,550,713 0 0 0 1,245 2,685,311 TOTAL EXPENDITURES: 2,882,121 1,550,713 0 0 0 1,245 6,188,003 OTHER FINANCING SOURCES/(USES): 401.20.00.00.8902 PROCEEDS FROM L-T DEBT 00000017,620,000 401.20.00.00.8605 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 200,000 0 0 0 0 0 0 401.30.00.00.9605 TRF TO WATER UTIL 0 0 0 0 0 73,069 0 TOTAL OTHER FINANCING SOURCES/(USES): 200,000 0 0 0 0 73,069 17,620,000 NET REVENUES OVER/(UNDER) (3,016,319)(1,549,589)0 0 0 (74,314)11,581,997 FUND BALANCE END OF YEAR 2012: 4,640,221 PROJECTED FUND BALANCE END OF YEAR: 1,623,902 74,314 74,314 74,314 74,314 (0)11,581,997 September 24, 2015 Page 2 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2016 BUDGET 2013 2014 2015 2015 2015 2015 2016 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION APPROVAL 8/31/15 REVENUES: 410.08.00.00.4132 TRANSPORTATION AID 0 0 184,320 184,320 68,351 184,320 0 410.08.00.00.4150 GOVERNMENT GRANTS 88,120 0 164,000 164,000 0 164,000 0 410.08.00.00.4542 MISC REIMBURSEMENT 54,265 73,700 0 0 0 0 3,500 410.08.00.00.4552 SALE OF EQUIPMENT 7,000 475 0 0 0 0 0 TOTAL REVENUES: 149,385 74,175 348,320 348,320 68,351 348,320 3,500 EXPENDITURES: MAYOR / FINANCE & ADMINISTRATION 410.08.90.01.6502 RECODIFICATION 0 7,160 10,000 10,000 3,580 12,840 0 410.08.90.02.6503 DMS SOFTWARE - CT 5,025 0 0 0 0 0 0 410.08.90.02.6506 INSIGHT VOTING MACHINE 0 0 7,000 7,000 0 0 9,000 410.08.90.03.6502 CITY HALL RENOVATIONS 34,855 0 0 0 0 0 0 410.08.90.03.6503 UPGRADE FIN SOFTWARE TO SQL 4,100 0 0 0 2,400 2,400 0 410.08.90.03.6504 MAIL/POSTAGE MACHINE 0 0 0 0 0 0 0 TOTAL MAYOR / FINANCE & ADMINISTRATION: 43,980 7,160 17,000 17,000 5,980 15,240 9,000 ASSESSOR 410.08.90.04.6502 IAS SOFTWARE UPGRADE 0 0 0 0 23,570 60,700 0 TOTAL ASSESSOR: 0 0 0 0 23,570 60,700 0 NON-DEPARTMENTAL 410.08.90.06.6567 HISTORICAL FARM BUILDING 0 0 0 0 0 0 14,000 TOTAL NON-DEPARTMENTAL: 0 0 0 0 0 0 14,000 BUILDING MAINTENANCE 410.08.90.09.6503 CITY HALL HVAC 0 0 100,000 100,000 0 0 0 410.08.90.09.6550 FACILITY PLAN - CITY HALL RENO 0 0 0 0 0 0 246,480 TOTAL BUILDING MAINTENACE: 0 0 100,000 100,000 0 0 246,480 INFORMATION TECHNOLOGY 410.08.90.14.6502 SERVER REPLACEMENT 0 11,974 0 0 0 0 0 410.08.90.14.6503 MULTI-FUNCTION PRINTING DEVICES 0 0 15,000 15,000 15,501 15,501 0 410.08.90.14.6504 GLOBAL POSITIONING SYSTEM EQUIP. 0 0 9,500 9,500 9,782 9,782 0 410.08.90.14.6505 COPIER REPLACEMENT 0000000 410.08.90.14.6506 CIVIC PLUS - WEB SITE DESIGN 12,392 12,392 0 0 0 0 0 410.08.90.14.6507 TELEPHONE SYSTEM UPGRADE 74,778 0 0 0 0 0 0 410.08.90.14.6508 BACKUP SYSTEM REPLACEMENT 18,559 0 0 0 0 0 0 410.08.90.14.6509 NETWORK STORAGE 12,502 0 0 0 0 0 0 410.08.90.14.6510 911 EQUIPMENT (PSAP UPGRADE) 0 0 120,000 120,000 18,174 120,000 0 410.08.90.14.6511 STORAGE AREA NETWORK (SAN) 0 0 40,000 40,000 0 45,000 0 410.08.90.14.6512 FIREWALL REPLACEMENTS 0 24,543 0 0 0 0 0 410.08.90.14.6514 CORE SWITCH 0000009,500 410.08.90.14.6515 UPS BATTERIES 0000005,000 410.08.90.14.6516 VIRTUAL SERVER LICENSING 0 555 0 0 0 0 0 410.08.90.14.6517 WIRELESS NETWORK EXPANSION 0 4,091 0 0 0 0 0 410.08.90.14.6519 ARISTOTLEINSIGHT SOFTWARE 0 0 0 0 0 0 14,000 TOTAL INFORMATION TECHNOLOGY: 118,231 53,555 184,500 184,500 43,456 190,283 28,500 COMMUNITY DEVELOPMENT - PLANNING DIVISION 410.08.90.18.6510 LAND PURCHASES - BML 25,000 0 0 0 0 0 0 410.08.90.18.6507 TESS CORNERS-ROAD/TRAIL 9,020 0 0 0 0 0 0 410.08.90.18.6509 UTILITY TERRAIN VEHICLE 12,215 0 0 0 0 0 0 TOTAL CDD - PLANNING: 46,235 0 0 0 0 0 0 September 24, 2015 Page 3 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2016 BUDGET 2013 2014 2015 2015 2015 2015 2016 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION APPROVAL 8/31/15 September 24, 2015 EXPENDITURES (Continued): POLICE 410.08.91.20.6501 K-9 UNIT 35,261 0 0 0 0 0 0 410.08.91.20.6502 HVAC 0 0 15,000 15,000 13,002 13,002 0 410.08.91.20.6507 RADIOS 0 274,480 0 0 38,433 40,000 245,000 410.08.91.20.6508 VESTS 0 0 5,800 5,800 4,832 4,832 0 410.08.91.20.6509 RIFLES 0 0 47,000 47,000 43,299 47,000 0 410.08.91.20.6510 NON-LETHAL WEAPONS 7,372 0 0 0 0 0 0 410.08.91.20.6511 TACTICAL TEAM HEADSET 0000008,000 410.08.91.20.6514 SECUIRTY AND SURVEILLANCE 0 154,728 0 0 49,519 74,100 0 410.08.91.20.6515 MUSKEGO FIRING RANGE REPAIR 0 18,167 0 0 0 0 0 410.08.91.20.6516 RADIO & TELEPHONE LOGGER 0 15,000 0 0 0 0 0 410.08.91.20.6517 TAHOE 0 41,235 0 0 0 0 0 410.08.91.20.6518 TRUNKED RADIO SYS CONTRACT 0 76,082 0 0 0 0 0 410.08.91.20.6550 FACILITY PLAN - PD NEW BLDG 0 0 0 0 0 0 514,375 TOTAL POLICE: 42,633 579,691 67,800 67,800 149,085 178,934 767,375 VOLUNTEER FIRE SERVICES 410.08.91.21.6501 TC PUMPER 0 505,396 0 0 0 0 0 410.08.91.21.6502 AMKUS RESCUE TOOL 0 0 20,000 20,000 0 20,000 0 410.08.91.21.6503 COPY MACHINE/PAGERS/COMPUTERS 60,000 335,061 6,000 6,000 0 6,000 7,000 410.08.91.21.6509 TCVFD FIRE HOSE 0000005,000 410.08.91.21.6510 TCVFD FIRE HELMETS 0000008,000 410.08.91.21.6511 TCVFD FIRE GEAR 00000045,000 410.08.91.21.6512 TCVFD STABILIZING STRUTS 00000010,000 410.08.91.21.6518 TCVFD OTHER - EMS DEFIBS 0 0 0 0 0 0 21,000 TOTAL VOLUNTEER FIRE SERVICES: 60,000 840,457 26,000 26,000 0 26,000 96,000 D.P.W. - ENGINEERING DIVISION 410.08.91.19.6502 FIRESIDE ORCHARD PAVING 0 0 80,000 80,000 86,517 86,517 0 410.08.91.19.6503 MOORLAND ROAD RECONSTRUCTION 0 0 40,000 40,000 0 0 40,000 410.08.91.19.6504 BAY LANE DRIVE RECONSTRUCITON 0 0 40,000 40,000 29,902 40,000 160,000 410.08.91.19.6505 PICKUP TRUCK REPLACE - ENG 0 0 37,500 37,500 26,477 26,477 0 410.08.91.19.6506 CRYSTALL LAKE PAVING 000052,435 66,000 0 410.08.91.19.6508 WOODS ROAD BRIDGE 0 90,164 800,000 800,000 446,295 800,000 0 TOTAL D.P.W. - ENGINEERING DIVISION: 0 90,164 997,500 997,500 641,626 1,018,994 200,000 D.P.W. 410.08.93.51.6501 DPW VEHICLE HOIST 0 0 10,000 10,000 0 0 0 410.08.93.51.6502 INDUSTRIAL PARK LIGHTING 0 0 20,000 20,000 0 20,000 20,000 410.08.93.51.6503 REPLACE/REPAIR ROOF 0 0 175,000 175,000 0 0 0 410.08.93.51.6504 INTERSECTION STUDY 5,900 0 0 0 0 0 0 410.08.93.51.6505 DPW/UTIL GARAGE DOORS 0 0 12,000 12,000 6,025 6,025 0 410.08.93.51.6506 WASH STATION 0 0 5,000 5,000 3,377 3,377 0 410.08.93.51.6507 PICK-UP TRUCK REPLACEMENT 41,718 0 0 0 0 0 40,000 410.08.93.51.6508 1/4 TON PATROL TRUCK 0 0 28,500 28,500 22,498 22,498 0 410.08.93.51.6509 CRUZ AIR 241,546 0 0 0 0 0 0 410.08.93.51.6510 ROADSIDE MOWER DECK 0 15,000 0 0 0 0 0 410.08.93.51.6511 RIDING LAWN MOWER 0 5,440 0 0 0 0 0 410.08.93.51.6512 SHOP IMPROVEMENTS 0 0 19,773 19,773 16,511 19,773 0 410.08.93.51.6513 BOBCAT TOOLCAT 5600 G-SERIES 0 0 70,400 70,400 67,513 67,513 0 410.08.93.51.6514 FRONT END LOADER 000000178,000 410.08.93.51.6515 LIGHT DUTY BOOM TRUCK 00000080,000 410.08.93.51.6516 SKID LOADER W/ BUCKET 00000068,000 410.08.93.51.6517 STUMP GRINDER 0000009,000 410.08.93.51.6518 SALT SHED GARAGE DOOR 0000012,000 0 410.08.93.51.6550 FACILITY PLAN - CITY GARAGE 0 0 0 0 0 0 262,500 TOTAL D.P.W.: 289,164 20,440 340,673 340,673 115,922 151,186 657,500 Page 4 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2016 BUDGET 2013 2014 2015 2015 2015 2015 2016 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION APPROVAL 8/31/15 September 24, 2015 EXPENDITURES (Continued): LIBRARY 410.08.90.71.6501 MEETING ROOM TABLES 0 0 12,200 12,200 12,119 12,119 0 410.08.90.71.6505 FIRE ALARM PANEL REPLACEMENT 0 11,221 0 0 0 0 0 410.08.90.71.6506 OUTDOOR LIGHTING IMPROVEMENTS 00000014,535 410.08.90.71.6507 CARPETING 0 0 0 0 0 0 30,000 TOTAL LIBRARY: 0 11,221 12,200 12,200 12,119 12,119 44,535 PARKS 410.08.94.72.6510 COMMERCIAL OUT FRONT MOWER 0 23,695 0 0 0 0 0 410.08.94.72.6533 PARK-MUSKEGO HS ATHLETIC FIELD 0 0 0 0 0 0 0 TOTAL PARKS: 0 23,695 0 0 0 0 0 TOTAL EXPENDITURES: 600,243 1,626,383 1,745,673 1,745,673 991,758 1,653,456 2,063,390 OTHER FINANCING SOURCES/(USES): 410.20.00.00.8101 TRANSFER FROM GENERAL FUND 000000213,610 410.20.00.00.8902 PROCEEDS FROM L-T DEBT 0 76,082 0 0 0 0 0 410.20.00.00.8210 TRF FROM LANDFILL ACCOUNT 1,075,000 1,263,583 1,585,000 1,585,000 1,585,000 1,585,000 1,412,500 TOTAL OTHER FINANCING SOURCES/(USES): 1,075,000 1,339,665 1,585,000 1,585,000 1,585,000 1,585,000 1,626,110 624,142 (212,543)187,647 187,647 661,593 279,864 (433,780) FUND BALANCE END OF YEAR 2012: 153,702 FUND BALANCE END OF YEAR 777,844 565,301 752,948 752,948 1,226,894 845,165 411,385 NET REVENUES OVER/(UNDER) EXPENDITURES: Page 5 CITY OF MUSKEGO TAX INCREMENT DISTRICT #8 CAPITAL BORROWING FUND PROPOSED 2016 BUDGET 2013 2014 2015 2015 2015 2015 2016 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL DEPARTMENT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION PROPOSAL 8/31/15 REVENUES: 408.08.00.00.4531 INTEREST ON INVESTMENTS 371 309 00000 408.08.00.00.4551 CONTRACT SALE 0 9,350 0 0 0 0 0 TOTAL REVENUES: 371 9,659 0 0 0 0 0 EXPENDITURES: 408.08.99.01.5801 PROFESSIONAL SERVICES 484 6,150 00000 408.08.99.01.5805 ATTORNEY 1,976 1,026 0 0 64 64 0 408.08.99.01.6520 TIF #8 CAPITAL OUTLAY 7,336 22,500 0 0 35,105 160,000 186,575 TOTAL EXPENDITURES: 9,796 29,676 0 0 35,169 160,064 186,575 NET REVENUES OVER/(UNDER) (9,424)(20,017)0 0 (35,169)(160,064)(186,575) FUND BALANCE END OF YEAR 2012: 376,080 FUND BALANCE END OF YEAR 366,656 346,639 346,639 346,639 311,470 186,575 0 Page 6 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 Rental, Boat Launch, Recreation Program Fees and Amusement Tickets 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, Public Works and Parks Maintenance Culture, Recreation and Education Includes the following departments/functions/programs: Parade Fund, Library, Parks Historical Division, Parks H.S. Athletic Division 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 (2011 – 2014) actual revenues and expenditures 2015 adopted budget 2015 amended budget (most often same as adopted budget) 1st eight months of 2015 Estimate of total projected 2015 activity 2016 Department Request 2016 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. The entire fund balance was transferred to the EPI Standing Committee on January 1st, 2015 as authorized by Council. 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 #53-2015. September 4th, 2015 City of Muskego Tax Levy Worksheet - Proposed 2016 Budget Based Upon Assessor Information General Levy Debt Service Levy Total of General & Debt 2015 COW Rec COW Rec General & Debt Levy Proposed Approved Net New Growth No Change Admin Rec Increase 1.19% 0.000% 0.984% Levy 12,191,244 10,171,898 2,139,346 12,311,244 120,000 Equalized Value of District W/O TID 2,575,067,400 2,633,498,100 2,633,498,100 2,633,498,100 Equalized Value of District W / TID 2,644,311,300 2,706,118,900 2,706,118,900 2,706,118,900 Assessed Value of District 2,556,976,390 2,586,389,610 2,586,389,610 2,586,389,610 Assessment Ratio 95.5756086697% TID Increment Equalized Value 69,243,900 72,620,800 72,620,800 72,620,800 Levy/Equalized Value of District W/O TID Mill rate (levy/eq value w/o Tid) 0.0047343398 0.0038625044 0.0008123590 0.0046748634 Mill Rate x Eq. Val. Including TID New Levy to be Raised (mill x eq val w/ tid) 12,519,068 10,452,396 2,198,340 12,650,736 New Levy / Assessed Val. of District per $1k Tax Rate 4.8960437018 4.0413076665 0.8499648140 4.8912724805 Tax Rate (Previous year) 4.9077512883 4.0397646330 0.8679866553 4.9077512883 Difference (0.0117075865) 0.0015430335 (0.0180218413) (0.0164788078) Difference in Percentage -0.24% 0.04% -2.08% -0.34% TID $ To Be Raised 327,824 280,498 58,994 339,492 Impact to $300,000 Valued house (1)$ 2016 State Levy Limit - Net New Growth 1.26% 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 2011 2012 2013 2014 2015 2016 Proposed City Rate $4.43 $4.41 $4.40 $4.91 $4.90 $4.89 CITY OF MUSKEGO Mill Rates per $1,000 of Assessed Value $11,900,000 $12,000,000 $12,100,000 $12,200,000 $12,300,000 $12,400,000 $12,500,000 $12,600,000 $12,700,000 2011 2012 2013 2014 2015 2016 Proposed City Levy $12,155,408 $12,206,827 $12,308,046 $12,441,739 $12,519,068 $12,650,736 CITY OF MUSKEGO Tax Levies (General Fund, Debt Service & TID) 9/4/2015 TESS CORNERS VOLUNTEER FIRE DEPARTMENT Budget Proposal 2:14 PM ACCOUNT ACCOUNT 2009 2010 2011 2012 2013 2014 2015 2016 CATEGORY DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL YTD** PROPOSED LAND / LAND IMPROVEMENTS Land and Land Improvements 1,400 0000000 TOTAL LAND / LAND IMPROVEMENTS 1,400 0000000 BUILDINGS / BUILDING IMPROVEMENTS Buildings and Building Improvements 54,190 3,610 000000 TOTAL BUILDINGS / BUILDING IMPROVEMENTS 54,190 3,610 000000 FURNITURE / FIXTURES / APPLIANCES Furniture, Fixtures, and Appliances 1,207 3,488 6,065 0 5,699 7,420 0 4,000 TOTAL FURNITURE / FIXTURES / APPLIANCES 1,207 3,488 6,065 0 5,699 7,420 0 4,000 VEHICLES Vehicle Purchases 15,935 3,203 0 0 0 2,500 5,000 0 TOTAL VEHICLE PURCHASES 15,935 3,203 0 0 0 2,500 5,000 0 AUTO ALLOWANCE Auto Allowance 40,575 49,963 40,542 39,990 37,475 39,677 37,327 42,250 TOTAL AUTO ALLOWANCE 40,575 49,963 40,542 39,990 37,475 39,677 37,327 42,250 BUILDING Building Maintenance 73,950 38,684 81,643 64,037 47,472 43,560 25,641 50,000 MAINTENANCE Building Cleaning 6,636 4,799 6,225 5,720 5,730 6,300 0 0 Janitorial Supplies 2,054 2,548 3,678 2,984 2,176 2,607 2,253 3,000 Stewards 2,300 2,300 2,500 2,500 2,400 2,500 1,200 2,400 TOTAL BUILDING MAINTENANCE 84,940 48,331 94,046 75,241 57,777 54,967 29,094 55,400 CLOTHING Clothing 37,226 20,607 29,518 23,399 16,241 4,886 22,388 25,500 TOTAL CLOTHING 37,226 20,607 29,518 23,399 16,241 4,886 22,388 25,500 CONTINGENCY / DONATION Contingency / Donation Expenses 21,108 27,035 13,590 24,624 18,068 25,018 16,674 23,725 TOTAL CONTINGENCY / DONATION 21,108 27,035 13,590 24,624 18,068 25,018 16,674 23,725 FIRE EQUIPMENT &Fire Equipment 11,953 10,268 8,207 10,033 6,490 45,780 2,385 16,000 SUPPLIES Fire Supplies 7,355 12,009 13,050 2,557 9,414 6,683 1,608 8,000 TOTAL FIRE EQUIP. & SUPPLIES 19,308 22,276 21,258 12,590 15,904 52,463 3,993 24,000 FIRE EQUIPMENT Fire Equipment Maintenance 15,016 12,219 7,982 12,551 5,004 14,103 7,967 10,000 MAINTENANCE TOTAL FIRE EQUIP. MAINTENANCE 15,016 12,219 7,982 12,551 5,004 14,103 7,967 10,000 Page 1 of 3 9/4/2015 TESS CORNERS VOLUNTEER FIRE DEPARTMENT Budget Proposal 2:14 PM ACCOUNT ACCOUNT 2009 2010 2011 2012 2013 2014 2015 2016 CATEGORY DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL YTD** PROPOSED FIRE INSPECTOR Fire Inspector 17,865 27,560 27,400 23,615 28,165 29,708 10,692 28,000 Fire Inspector Office Supplies 964 761 329 272 27 306 431 350 Fire Inspector Seminars/Training 1,267 670 788 610 1,015 320 120 750 TOTAL FIRE INSPECTOR 20,096 28,991 28,517 24,497 29,207 30,334 11,243 29,100 FIRE PREVENTION Fire Prevention 2,952 2,804 602 3,293 562 656 795 2,000 TOTAL FIRE PREVENTION 2,952 2,804 602 3,293 562 656 795 2,000 GROUND Ground Maintenance 34,838 9,574 5,520 6,144 11,590 1,368 1,289 8,000 MAINTENANCE Grass Cutting 6,439 6,775 5,550 4,250 6,200 5,500 0 5,500 Snow Plowing 14,337 49,652 12,428 12,625 8,625 22,386 8,776 15,000 TOTAL GROUND MAINTENANCE 55,614 66,000 23,497 23,019 26,415 29,254 10,065 28,500 INSURANCE Fire WC Insurance 4,874 4,711 4,536 7,684 7,706 8,106 5,433 7,000 Fire General Insurance 20,064 20,346 23,068 26,654 25,690 23,174 25,189 27,000 TOTAL INSURANCE 24,938 25,057 27,603 34,338 33,396 31,281 30,622 34,000 MEMORIALS Memorials 900 268 295 366 622 768 231 350 TOTAL MEMORIALS 900 268 295 366 622 768 231 350 OFFICE SUPPLIES Office Supplies 10,670 4,368 6,264 1,689 2,810 3,399 1,354 2,250 Computer Support 900 6,950 10,450 9,482 9,181 12,306 8,190 10,000 Postage 172 18 171 170 366 180 2,132 250 Subscriptions 140 0 0 76 0 0 0 100 Office Equipment Maintenance 250 371 706 0000250 TOTAL OFFICE SUPPLIES 12,132 11,707 17,591 11,417 12,357 15,885 11,677 12,850 PROFESSIONAL Bank Charges 72 147 119 39 36 36 18 100 FEES Plans Review 677 1,588 717 2,253 2,875 1,871 954 3,000 Federal/State Unemployment, Social Security 32,000 Payroll Processing Fees 600 Professional Fees 9,600 10,192 12,881 7,752 10,475 9,270 7,260 10,500 TOTAL PROFESSIONAL FEES 10,349 11,927 13,717 10,044 13,386 11,177 8,232 46,200 RADIO EQUIPMENT Radio Equipment 0 0 0 -4,925 18,088 (35,400)0 1,500 Radio Equipment Maintenance 148 1,273 482 576 370 2,678 1,180 1,500 TOTAL RADIO EQUIPMENT 148 1,273 482 -4,349 18,458 (32,722)1,180 3,000 Page 2 of 3 9/4/2015 TESS CORNERS VOLUNTEER FIRE DEPARTMENT Budget Proposal 2:14 PM ACCOUNT ACCOUNT 2009 2010 2011 2012 2013 2014 2015 2016 CATEGORY DESCRIPTION ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL ACTUAL YTD** PROPOSED SPECIAL EVENTS/Member Appreciation Events 8,296 11,558 11,488 14,114 11,861 13,034 13,026 13,500 MONTHLY MTGS.Monthly Dinner 00000000 Rehabilitiation Supplies 00000000 TOTAL SPECIAL EVENTS 8,296 11,558 11,488 14,114 11,861 13,034 13,026 13,500 TRAINING/SEMINAR Seminars 3,323 5,324 5,175 1,502 4,536 5,797 1,862 3,000 Travel Expenses 1,183 622 1,742 672 0 384 0 700 TOTAL TRAINING/SEMINARS 4,506 5,946 6,917 2,175 4,536 6,182 1,862 3,700 VEHICLE Gas & Oil 6,285 8,466 11,641 12,961 7,307 3,785 3,826 10,000 MAINTENANCE Vehicle Maintenance 49,334 14,243 38,673 27,120 17,859 38,536 18,292 30,000 Pumper Testing 7,172 22,555 4,181 6,101 4,086 8,114 6,813 6,000 TOTAL VEHICLE MAINTENANCE 62,791 45,264 54,495 46,181 29,252 50,435 28,932 46,000 UTILITIES Electricity 16,049 22,702 25,979 27,337 26,634 30,144 20,432 28,000 Gas 23,008 15,184 17,031 13,361 14,378 21,554 14,609 25,000 Internet 1,445 1,812 1,079 839 719 779 420 800 Water/Sewer Charges 3,503 3,618 3,938 3,447 3,667 4,282 2,924 3,800 Telephone 3,148 3,522 3,396 3,207 3,661 3,883 2,234 3,800 TOTAL UTILITIES 47,153 46,837 51,423 48,192 49,060 60,642 40,619 61,400 **** TOTAL EXPENSES 540,781 448,364 449,628 401,682 385,279 417,959 280,925 465,475 ** 2015 YTD is based upon actual expenses from January 1 thru August 16 Page 3 of 3