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COMMITTEE OF THE WHOLE Packet - 9/22/2016 CITY OF MUSKEGO COMMITTEE OF THE WHOLE AGENDA September 22, 2016 6:00 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 13, 2016 NEW BUSINESS Unfinished Business - Capital Projects Fund Budgets 1.) DPW - Gas Pump Replacement Update 2.) IT - Unitrends Backup Update New Business - Mayors Proposed Budget 1.) General Fund Revenue Budget 2.) General Fund Expenditure Budget 3.) Debt Service Fund Budgets 4.) Special Revenue Fund Budgets 5.) Capital Projects Budgets (Borrowing, Expenditures & TIDs #8 & #11) COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW ADJOURNMENT Possible reconvening of the Committee of the Whole immediately following Common Council Meeting of the same date to continue work on agenda items NOTICE IT IS POSSIBLE THAT MEMBERS OF AND POSSIBLY A QUORUM OF MEMBERS OF OTHER GOVERNMENTAL BODIES OF THE MUNICIPALITY MAY BE IN ATTENDANCE AT THE ABOVE-STATED MEETING TO GATHER INFORMATION; NO ACTION WILL BE TAKEN BY ANY GOVERNMENTAL BODY AT THE ABOVE-STATED MEETING OTHER THAN THE GOVERNMENTAL BODY SPECIFICALLY REFERRED TO ABOVE IN THIS NOTICE. ALSO, UPON REASONABLE NOTICE, EFFORTS WILL BE MADE TO ACCOMMODATE THE NEEDS OF DISABLED INDIVIDUALS THROUGH APPROPRIATE AIDS AND SERVICES. FOR ADDITIONAL INFORMATION OR TO REQUEST THIS SERVICE, MUSKEGO CITY HALL, (262) 679-4100. Unapproved CITY OF MUSKEGO COMMITTEE OF THE WHOLE MINUTES September 13, 2016 5:45 PM City Hall, W182 S8200 Racine Avenue CALL TO ORDER Mayor Chiaverotti called the meeting to order at 5:50 pm. PLEDGE OF ALLEGIANCE ROLL CALL Present: Alderman Wolfe, Hammel, Borgman, Kapusta, Engelhardt, Kubacki, Madden and Mayor Chiaverotti. Also present: Director Mueller, Director Loudon, Chief Moser. STATEMENT OF PUBLIC NOTICE Director Mueller stated the meeting was properly noticed. APPROVAL OF AGENDA APPROVAL OF MINUTES - August 18, 2016 and August 23, 2016 Alderman Kubacki motioned to approve the August 18 and August 23, 2016 minutes. All in favor, minutes approved. NEW BUSINESS - Capital Projects Fund Budgets 1.) Information Technology 2.) Police Department/Public Safety 1.) Information Technology: a.) Multi-Function Printing Device Replacements $25,000: Attorney, Mayor, Court, and Finance/Administration. Project approved unanimously. b.) Switch Replacements $20,070: Project approved unanimously. c.) Email Archiving $4,000: Project approved unanimously. d.) Microsoft Exchange Upgrade $13,100: Project deferred until 2018, 6 in favor, Alderman Kapusta against. e.) Upgrade MS Office $53,500: Project deferred until 2018, all in favor. f:) Unitrends Backup $38,000: Project deferred for more information, all in favor. 2.) Police a.) Drone $7,491: Project approved unanimously. b.) Body Cameras $40,500: Project approved unanimously. c.) FX Training Equipment $11,500: Project approved unanimously. d.) Rifle Plate and Carrier $12,600: Project approved unanimously. e.) Taser Replacement $16,700: Project approved unanimously. *VFD Update, included in Capital for budgeting purposes only, has already been approved with 2015 agreement. COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW Update on resignation of Director Public Works/Engineering Mayor Chiaverotti gave an update on the resignation of Director of Engineering/Public Works, we are currently interviewing Engineering Contractors for the interim until a replacement can be hired. 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 Borgman motioned to adjourn. Alderman Engelhardt seconded motion. All in favor meeting adjourned at 6:52 pm. Page 1 of 1 CITY OF MUSKEGO Staff Report to Committee of the Whole To: Public Works Committee From: David Simpson, P.E., Director of Public Works/City Engineer Subject: Gas Pump Replacement Date: September 13, 2016 At a previous COW meeting, I was asked to research what options might exist for alternate fueling possibilities. Currently, all City vehicles, including Police, DPW, Utilities, Engineering, City Hall fuel at the pumps located at the City Garage. We purchase gas at the wholesale rate (taxes are waived) and pay for delivery to our underground tanks. The only gas station that offers Diesel in Muskego is Johnny’s on Janesville Road, so that would be the only option should we decide to purchase from a station instead of operating our own. We have discussed this option with Johnny’s and are recommending that we stay with our own pumps for the following reasons:  The City garage has an electrical bypass that allows us to connect our generator so we can fuel during power outages. I think this is the largest reason to stay with our own fueling station. I wouldn’t want to risk not having fuel for a plow truck, police car, or backup generators during a natural or manmade disaster.  By having our own pumps we protect against wasted time having employees drive out of their way to fuel up.  The State would require removal of the underground tanks if we were to stop using them. This would likely cost as much as it will to upgrade the pumps.  There is the potential to team with the Fire Department and allow them to fuel up at our pumps. I haven’t yet researched this, however, it should be looked into further.  Administration time and expense would be greater because of tracking all the various components that would go into purchasing from a station. Recommendation for Action by Committee: Approve the replacement of the fueling pumps and software in the 2017 capital budget. W Thu W182 S8200 Pr ursday, Se Racine Ave Waukesha (262 resented eptember enue, Musk County, Wi 2) 679-4100 22nd, 2016 kego, WI 53 isconsin 0 6 3150-0749 1 TABLE OF CONTENTS PROPOSED 2017 BUDGET DOCUMENT Section 1 Mayor’s 2017 Proposed Budget Summary Comments (Including Resulting Estimated City Tax Rate and Information Concerning Significant Changes from 2016 Budget) Section 2 Draft Notice of Public Hearing for the City of Muskego’s Proposed 2017 Budget (proposed for Monday, October 24, 2016) Section 3 Proposed 2017 General Fund Revenue Budget (General Operations) a. General Fund Revenues – Total Change by Category from Adopted 2016 Budget to 2017 Proposed Budget b. General Fund Revenues – Change in Dollars by Category From Adopted 2016 Budget to Proposed 2017 Budget Section 4 Proposed 2017 General Fund Expenditure Budget a. General Fund Expenditures – Total Change by Category from Adopted 2016 Budget to 2017 Proposed Budget b. General Fund Expenditures – Change in Dollars by Category from Adopted 2016 Budget to 2017 Proposed Budget Section 5 Staffing Information a. Full Time Equivalent Position Summary by Department of the City of Muskego – Approved 2016 Budget Compared to Proposed 2017 Budget b. Graphic Presentation of General Fund Personnel Related Costs Compared to the Adopted 2016 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 2017 – 2026 Total Principal & Interest by Year Section 7 Proposed 2017 Special Revenue Fund Budgets Section 8 Proposed 2017 Capital Borrowing & Expenditure Budgets Section 9 Supplemental Information a. Definitions b. Tax Calculation c. Graphic Presentation of City Tax Levies and Rates SECTION 1 MAYOR’S SUMMARY COMMENTS MAYOR’S 2017 PROPOSED BUDGET SUMMARY COMMENTS The Proposed 2017 Budget constitutes the third consecutive year of Council defined budget goals with desired outcomes. This process is a team approach and has proven to be fundamental for long-term success. Based on the agreed upon comprehensive goals of the Committee of the Whole, the balanced budget as prepared by the department heads and I reflects a slight reduction in the mill rate (tax rate) while keeping well within the mandated net new growth levy increase. 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 resourceful and cost effective manner and the implementation of shared 911 equipment upgrade and service. Following are the 2017 Budget Goals as approved by the Committee of the Whole: • Apply Net New Growth as Allowed per the State Levy Limit • Maintain High Bond Rating • Limit One-Time Funding Sources • Avoid Depletion of Special Revenue Funds • Support Economic Drivers, Including TID Creations and Incentives • Strengthen Efficiencies through Implementation of Shared Services • Recognize and Respect the Expertise of Incumbent employees thru Competitive Pay Increases & Benefit Packages • Abide by the General Operation Fund Balance Policy • Budget Goal Setting as a Collaboration between the Committee of the Whole, Mayor & Staff Significant Changes from the 2016 to the 2017: Revenues The proposed 2017 general fund revenue budget reflects a tax levy increase of $100,000 or 0.98% compared to the 2016 level of $120,000 and is within the State levy limit. The additional funds will be utilized to offset expenditure increases for the upcoming assessment revaluation, workers compensation and liability insurance premiums, network & computer charges, hydrant rental and recurring capital outlay equipment purchases in the information technology, police and public works departments. Other significant changes in the revenue budget include a $92,000 increase in court fines and forfeitures resulting from overweight truck hauling and additional investment earnings of $39,000. Also to be noted is Transportation Aids and State Shared Revenue quotes have not yet been provided and are subject to change for this year as well as future years. Expenditures The proposed 2017 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a 1.20% increase over 2016. For purposes of improved efficiency, recruitment options and public safety enhancements, the civilian personnel department includes a proposed reclassification of police clerks to police telecommunicator (dispatch) positions which amounts to a personnel cost increase of $18,925. Over time, this request should eliminate ‘out-of-class’ pay and reduce overtime costs. Other proposed personnel changes include continuation of the Conservation Coordinator position transition from the special revenue conservation fund to general operations; the addition of a legal intern position in support of the in- house city attorney for assistance with court cases, resulting in an increase of $13,400 to the court department budget while maintaining an overall savings; and restructuring of the Information Technology Department positions while keeping the net personnel and consulting costs status quo. Recognizing and respecting the expertise of incumbent employees is a budget goal and this budget reflects the Committee of the Whole recommendation for a 1.0% increase to the non-represented pay scales along with a maximum 1.50% merit award. In addition, estimated rate increases for the represented police personnel are included since union negotiations have only recently commenced. Personnel costs are also comprised of employee benefits which fluctuate considerably from year to year. Health care premiums are to remain flat through June 30th, 2017. However, a slight increase of 2.5% is reflected for the remainder of the year. Furthermore, pension rates have increased in all categories, resulting in a $50,000 impact to the General Fund operating budget. Taxes The State requirement to hold the City of Muskego tax levy increase to net new growth is 1.49% for the 2017 budget. Only a portion, 0.812%, of new growth is being utilized per the budget goals which results in a city tax rate reduction of approximately $0.02 cents as compared to the prior year. This budget not only stays within the state imposed levy limit but also enhances services for a growing community that are important to the citizens and achieves the Council goals which include planning for future facility needs. Additionally, there is no utilization of prior years’ surplus funds. Budget Process: The Committee of the Whole will receive the 2017 Proposed Budget based on Council approved goals for initial review on Thursday, September 22nd. Committee of the Whole meetings will follow to further discuss, review and finalize the budget. If there are specific questions regarding any line item, I encourage Council members to contact the respective Department Head in advance to discuss the item(s) to aid in identifying the precise information desired. Mayor Kathy Chiaverotti SECTION 2 DRAFT PUBLIC HEARING NOTICE CITY OF MUSKEGO -- OFFICIAL NOTICE from 8:00 AM to 4:30 PM. Sharon Mueller, Finance and Administration Director SUMMARY OF REVENUE AND EXPENSE GENERAL AND DEBT BUDGET ESTIMATED BUDGET % CHANGE SERVICE FUNDS 2016 12/31/16 2017 (DECREASE) TAXES 12,390,743 12,406,288 12,498,243 * INTERGOVERNMENTAL 1,825,559 1,855,294 1,844,437 LICENSES AND PERMITS 747,712 769,738 769,470 FINES, FORFEITURES AND PENALTIES 207,000 285,000 299,000 PUBLIC CHARGES FOR SERVICES 670,831 671,030 704,755 INTERGOVERNMENTAL CHARGES FOR SERV 146,200 147,368 149,000 MISCELLANEOUS 240,485 271,310 282,720 INTERDEPARTMENTAL CHARGES FOR SERV 217,150 74,838 76,300 TOTAL REVENUES 16,445,680$ 16,480,866$ 16,623,925$ 1.08% GENERAL GOVERNMENT 2,376,770$ 2,175,139$ 2,421,572$ PUBLIC SAFETY 6,364,807 6,220,510 6,566,527 HEALTH AND SANITATION 3,650 3,631 3,650 PUBLIC WORKS 2,578,116 2,622,174 2,600,211 EDUCATION & RECREATION 1,886,797 1,791,792 1,859,844 CONSERVATION AND DEVELOPMENT 381,244 379,194 422,946 CAPITAL OUTLAY 980,700 978,636 1,042,000 UNCLASSIFIED 74,025 - 80,000 DEBT SERVICE 3,091,052 3,085,326 3,292,628 TOTAL EXPENDITURES 17,737,161$ 17,256,402$ 18,289,378$ 3.11% TRANSFERS FROM OTHER FUNDS/ADVANCES 1,505,091 1,615,385 1,705,453 TRANSFERS TO OTHER FUNDS (213,610) (213,610) (40,000) TOTAL OTHER FINANCING SOURCES/USES 1,291,481 1,401,775 1,665,453 * Taxes Revenue includes $12,411,244 property tax levy which is 0.812% higher than 2016. ACTUAL ESTIMATED ESTIMATED 12/31/15 12/31/16 12/31/17 FUND BALANCES GENERAL FUND 4,488,995$ 4,985,625$ 4,985,625$ DEBT SERVICE TAX LEVY FUND 2,834,602 2,964,211 2,964,211 TOTAL FUND BALANCE 7,323,597$ 7,949,836$ 7,949,836$ On October 24, 2016, 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 2017. 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 2017 REVENUE BUDGET CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 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 $9,867,107 $9,956,898 $10,051,898 $10,171,898 $10,171,898 $10,171,897 $10,171,897 $10,271,898 $10,271,898 $100,000 0.98% $0 100.09.80.00.4002 OVERRUN $13 $14 $0 $2 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.09.80.00.4005 PAYMENT IN LIEU OF TAXES $33,516 $33,440 $37,316 $37,240 $35,000 $35,000 $37,164 $37,164 $37,000 $37,000 $2,000 5.71% $0 100.09.80.00.4006 PYMT IN LIEU OF TAXES-CONSERV $12,525 $12,588 $13,108 $12,834 $12,500 $12,500 $12,882 $12,882 $12,750 $12,750 $250 2.00% $0 100.09.80.00.4007 INTEREST-DELQ PERS PROPERTY $2,328 $5,615 $3,031 $2,360 $2,000 $2,000 $1,919 $2,500 $2,250 $2,250 $250 12.50% $0 100.09.80.00.4008 TAXES/INTEREST & PENALTY $44,206 $25,507 $34,780 $27,217 $30,000 $30,000 $42,127 $42,500 $35,000 $35,000 $5,000 16.67%$0 TAXES Total $9,889,159 $9,944,271 $10,045,133 $10,131,551 $10,251,398 $10,251,398 $10,265,989 $10,266,943 $10,358,898 $10,358,898 $107,500 1.05%$0 INTERGOVERNMENTAL: 100.02.20.01.4127 PUBLIC SAFETY $22,858 $2,671 $12,902 $12,895 $12,750 $12,750 $2,701 $5,000 $10,000 $10,000 ($2,750) 0.00% $0 100.02.20.01.4128 WATER PATROL $4,176 $5,055 $4,132 $3,388 $4,200 $4,200 $0 $3,250 $3,100 $3,100 ($1,100) 100.00% $0 100.02.20.01.4702 MISCELLANEOUS REIMBURSEMENT $0 $0 $0 $1,334 $1,000 $1,000 $24,424 $24,750 $23,000 $23,000 $22,000 100.00% $0 100.02.21.00.4124 FIRE INSURANCE TAX $83,304 $82,992 $93,945 $92,203 $90,000 $90,000 $99,890 $99,890 $92,250 $92,250 $2,250 2.50% $0 100.04.51.01.4132 TRANSPORTATION-HWAY ALLOTMENT $845,808 $985,799 $1,018,348 $1,022,302 $1,145,260 $1,145,260 $858,525 $1,144,700 $1,144,700 $1,144,700 ($560) -0.05% $0 100.04.51.01.4133 STATE DNR FUNDING $0 $0 $0 $1,250 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.05.71.00.4140 LIBRARY GRANTS REVENUE $0 $0 $0 $0 $1,813 $1,813 $2,000 $6,171 $1,592 $1,592 ($221) 0.00% $0 100.05.71.00.4150 LIBRARY - SYSTEM, ETC $0 $114,425 $106,457 $108,994 $113,836 $113,836 $57,055 $113,836 $112,845 $112,845 ($991) 0.00% $0 100.09.80.00.4121 STATE SHARED REVENUES $428,128 $427,535 $427,489 $428,245 $435,950 $435,950 $65,392 $435,950 $435,950 $435,950 $0 0.00% $0 100.09.80.00.4122 ST AID EXMPT COMPUTER REPLACE $9,965 $13,881 $11,600 $14,193 $12,000 $12,000 $12,997 $12,997 $12,500 $12,500 $500 4.17% $0 100.09.80.00.4123 PER CAPITA TAXES-PUBLIC SAFETY $10,000 $11,500 $10,300 $9,157 $8,750 $8,750 $0 $8,750 $8,500 $8,500 ($250)-2.86%$0 INTERGOVERNMENTAL REVENUE Total $1,404,238 $1,643,859 $1,685,174 $1,693,961 $1,825,559 $1,825,559 $1,122,984 $1,855,294 $1,844,437 $1,844,437 $18,878 1.03%$0 LICENSES AND PERMITS: 100.01.02.00.4241 LIQUOR AND FERMENTED BEVERAGE $21,690 $22,046 $23,124 $22,747 $23,000 $23,000 $22,566 $23,000 $23,000 $23,000 $0 0.00% $0 100.01.02.00.4242 PUBLIC AND SPECIAL GATHERING $250 $210 $210 $190 $200 $200 $270 $270 $200 $200 $0 0.00% $0 100.01.02.00.4243 PUBLICATIONS $450 $480 $480 $470 $450 $450 $460 $460 $450 $450 $0 0.00% $0 100.01.02.00.4244 TAVERN OPERATORS $12,288 $13,540 $11,282 $11,398 $12,000 $12,000 $9,978 $11,500 $11,500 $11,500 ($500) -4.17% $0 100.01.02.00.4245 CIGARETTES $1,900 $1,600 $1,600 $1,600 $1,600 $1,600 $1,500 $1,600 $1,600 $1,600 $0 0.00% $0 100.01.02.00.4247 AMUSEMENT DEVICES $2,220 $2,200 $2,360 $2,030 $2,200 $2,200 $1,930 $2,000 $1,950 $1,950 ($250) -11.38% $0 100.01.02.00.4248 ARCHERY $30 $20 $20 $20 $20 $20 $20 $20 $20 $20 ($0) -1.96% $0 100.01.02.00.4250 JUNK LICENSES $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 ($0) -0.53% $0 100.01.02.00.4251 DANCE HALL $500 $525 $505 $525 $500 $500 $515 $515 $500 $500 ($0) -0.08% $0 100.01.02.00.4254 EVENTS-REGULATION & COMPLIANCE $3,365 $2,496 $3,866 $2,997 $3,000 $3,000 $2,294 $2,500 $2,750 $2,750 ($250) -8.33% $0 100.01.02.00.4262 LANDFILL AND REFUSE HAULING $8,560 $8,040 $7,880 $11,640 $8,750 $8,750 $14,160 $15,000 $12,500 $12,500 $3,750 42.86% $0 100.01.02.00.4263 WATERWAY MARKERS $0 $50 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.01.02.00.4265 FIRE WORKS $900 $705 $1,275 $1,470 $1,200 $1,200 $1,575 $1,575 $1,200 $1,200 $0 0.00% $0 100.01.02.00.4266 ALARM SYSTEMS PERMITS $1,050 $1,100 $1,100 $2,200 $1,250 $1,250 $1,350 $1,800 $1,500 $1,500 $250 20.00% $0 100.01.02.00.4279 EXPLOSIVE STORAGE LICENSE $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $0 0.00% $0 100.01.02.00.4304 STATEMENT OF PROPERTY STATUS $4,000 $3,580 $3,560 $3,910 $4,000 $4,000 $6,975 $3,650 $3,500 $3,500 ($500) -12.50% $0 100.01.02.00.4307 DOG LICENSE FEES $3,472 $8,773 $5,801 $5,212 $6,000 $6,000 $4,831 $5,500 $5,250 $5,250 ($750) -12.50% $0 100.01.02.00.4308 DOG PENALTY FEE $585 $325 $0 $75 $250 $250 $25 $25 $50 $50 ($200) -80.00% $0 100.01.06.00.4544 CABLE TV FRANCHISE FEES $197,617 $195,753 $180,301 $171,927 $175,000 $175,000 $85,746 $170,000 $170,000 $170,000 ($5,000)-2.86% $0 100.02.20.01.4252 BICYCLE $6 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.20.01.4305 DOG APPREHENSION $1,163 $942 $840 $900 $765 $765 $660 $850 $800 $800 $35 4.58% $0 100.02.25.00.4249 ELECTRICAL LICENSE $8,340 $1,018 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4250 BUILDING INSPECTION PERMITS $0 $0 $554,683 $518,952 $505,000 $505,000 $375,876 $525,000 $530,000 $530,000 $25,000 0.00% $0 100.02.25.00.4255 BUILDING $228,660 $256,208 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4256 ELECTRICAL $62,160 $61,068 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4257 PLUMBING $57,624 $57,994 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4259 FIRE DEPT. PLAN REVIEW $6,500 $6,420 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4267 POINT OF SALE BLDG PERMIT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.02.25.00.4273 EROSION CONTROL FEE $9,938 $12,650 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4277 DITCH/STREET INSP. FEE $350 $660 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 September 14, 2016 Page 1 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 14, 2016 LICENSES AND PERMITS (Continued): 100.02.25.00.4280 BUSINESS REGISTRATION-BLDG $2,682 $3,770 $20 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4329 BUILDING INSPECTION TAXABLE $1,254 $1,281 $1,406 $1,142 $1,250 $1,250 $551 $1,250 $1,250 $1,250 $0 0.00% $0 100.02.25.00.4359 BUILDING SEALS $2,800 $2,550 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.4271 BEER PERMIT FEES (PARKS) $130 $70 $170 $190 $200 $200 $290 $350 $375 $375 $175 87.50% $0 100.06.18.01.4260 EXTRACTIVE $1,043 $830 $810 $2,649 $900 $900 $2,698 $2,698 $900 $900 $0 0.00%$0 LICENSES AND PERMITS Total $641,701 $667,083 $801,469 $762,419 $747,712 $747,712 $534,446 $769,738 $769,470 $769,470 $21,758 2.91%$0 FINES, FORFEITS AND PENALTIES: 100.01.08.00.4269 COURT FINES AND FORFEITURES $151,465 $185,884 $184,253 $235,358 $207,000 $207,000 $273,455 $285,000 $299,000 $299,000 $92,000 44.44% $0 100.01.08.00.4272 WARRANTS $22,245 $18,576 $26,585 $0 $0 $0 $938 $0 $0 $0 $0 #DIV/0!$0 FINES, FORFEITS AND PENALTIES Total $173,709 $204,460 $210,837 $235,358 $207,000 $207,000 $274,393 $285,000 $299,000 $299,000 $92,000 44.44%$0 PUBLIC CHARGES FOR SERVICES: 100.01.06.00.4310 COPY FEES $193 $19 $353 $124 $200 $200 $20 $50 $50 $50 ($150) -75.00% $0 100.01.06.00.4311 VENDING MACHINE REVENUE $116 $1,457 $1,642 $1,710 $1,600 $1,600 $1,064 $1,500 $1,500 $1,500 ($100) 0.00% $0 100.01.06.00.4532 RENTAL OF CITY OWNED LAND $20 $20 $20 $0 $20 $20 $0 $0 $0 $0 ($20) -100.00% $0 100.01.06.00.4536 NSF FEES $516 $480 $390 $540 $500 $500 $480 $550 $500 $500 $0 0.00% $0 100.01.06.00.4541 JURY DUTY/WITNESS FEES $32 $21 $0 $21 $25 $25 $0 $0 $0 $0 ($25) -100.00% $0 100.01.06.00.4542 MISCELLANEOUS REIMBURSEMENT $60,619 $20,806 $38,192 $53,568 $28,500 $28,500 $29,181 $45,000 $40,000 $40,000 $11,500 40.35%$0 100.01.06.00.4548 REIMB LANDFL NEGOTIATNG $59 $75 $60 $0 $65 $65 $0 $0 $0 $0 ($65) -100.00% $0 100.02.20.01.4333 MISCELLANEOUS CHGS - POLICE $5,946 $3,530 $5,278 $3,567 $3,500 $3,500 $3,163 $4,500 $4,000 $4,000 $500 14.29% $0 100.02.20.01.4334 RANGE USE REIMBURSEMENT $1,800 $204 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.20.01.4542 WITNESS FEES/COURT COSTS-MISC $446 $4,087 $194 $176 $250 $250 $0 $0 $0 $0 ($250) -100.00% $0 100.04.19.00.4348 ENGINEERING REVIEW FEES $13,344 $19,106 $26,335 $16,355 $15,000 $15,000 $16,196 $18,000 $16,500 $16,500 $1,500 10.00% $0 100.04.19.00.4349 CONSTRUCTION REVIEW FEES $100 $300 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.04.51.01.4278 STREET EXCAVATION FEE HWY $0 $1,800 $0 $5,210 $500 $500 $3,915 $4,500 $2,500 $2,500 $2,000 0.00% $0 100.04.51.01.4312 SALE OF CULVERT MATERIAL $26,361 $28,004 $48,000 $44,766 $28,000 $28,000 $21,525 $28,000 $28,500 $28,500 $500 1.79% $0 100.04.51.01.4332 MISC HWY DEPT REVENUE $2,942 $5,287 $5,217 $7,755 $3,000 $3,000 $7,732 $8,000 $5,000 $5,000 $2,000 66.67% $0 100.04.51.01.4533 OIL RECYCLING/SALE SCRAP MTL $1,836 $0 $4,184 $1,796 $2,000 $2,000 $0 $1,800 $1,500 $1,500 ($500) -25.00% $0 100.04.51.10.4308 WEED CUTTING $521 $446 $952 $770 $500 $500 $921 $950 $650 $650 $150 30.00% $0 100.05.71.00.4274 LIBRARY LOST AND DAMAGED $1,657 $1,201 $1,386 $1,495 $1,200 $1,200 $1,096 $1,500 $1,300 $1,300 $100 0.00% $0 100.05.71.00.4313 LIBRARY FINES $20,065 $18,071 $18,986 $16,945 $19,000 $19,000 $12,508 $17,400 $17,000 $17,000 ($2,000) -10.53% $0 100.05.71.00.4314 LIBRARY TAXABLE REVENUE $6,431 $7,063 $8,771 $9,507 $8,500 $8,500 $6,391 $9,000 $9,000 $9,000 $500 5.88% $0 100.05.71.00.4542 LIBRARY PHONE USE $7 $3 $10 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.00.4544 ROOM RENTAL $525 $125 $875 $1,000 $1,000 $1,000 $2,000 $2,000 $1,000 $1,000 $0 0.00% $0 100.05.71.00.4552 LIBRARY FRIENDS REVENUE $0 $0 $0 $0 $5,000 $5,000 $2,936 $5,000 $5,000 $5,000 $0 0.00% $0 100.05.72.02.4314 SEASON PASSES (Taxable) $0 $0 $0 $16,959 $17,000 $17,000 $15,927 $16,500 $18,000 $18,000 $1,000 5.88% $0 100.05.72.02.4315 IDLE ISLE LAUNCH (Taxable) $40,477 $37,678 $39,084 $18,725 $20,000 $20,000 $17,513 $19,100 $20,000 $20,000 $0 0.00% $0 100.05.72.02.4316 IDLE ISLE PARKING (Taxable) $6,894 $6,302 $9,363 $9,291 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.4317 PARK RENTAL TAXABLE $4,535 $4,550 $2,681 $8,613 $4,750 $4,750 $7,833 $8,000 $5,575 $5,575 $825 17.37% $0 100.05.72.02.4537 PARKS DEPT MISC. REVENUE $2,904 $3,733 $322 $0 $350 $350 $0 $0 $0 $0 ($350) -100.00% $0 100.05.72.03.4317 PARK HISTORICAL RENTAL TAXABLE $1,400 $2,671 $1,100 $4,175 $2,600 $2,600 $1,450 $2,200 $2,600 $2,600 $0 0.00% $0 100.05.72.10.4318 RECREATION FEES-REGISTRATION $0 $0 $100 $11 $0 $0 $1 $0 $0 $0 $0 #DIV/0! $0 100.05.72.10.4320 RECREATION FEES TAXABLE $62 $0 $0 $96 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.05.72.10.4321 MISC REVENUE RECREATION $2,129 $6,932 $4,671 $5,368 $5,000 $5,000 $2,453 $3,750 $4,000 $4,000 ($1,000) -20.00% $0 100.05.72.10.4325 TICKET SALES REC-GREAT AMERICA $0 $0 $0 $12,965 $13,475 $13,475 $11,470 $11,470 $11,500 $11,500 ($1,975) 0.00% $0 100.05.72.10.4326 TICKET SALES REC-WPRA WEEK GA $0 $0 $0 $2,192 $2,375 $2,375 $2,009 $2,009 $2,250 $2,250 ($125) 0.00% $0 100.05.72.10.4327 TICKET SALES REC-NOAH'S ARK $0 $0 $0 $1,558 $1,400 $1,400 $4,041 $4,230 $3,750 $3,750 $2,350 0.00% $0 100.05.72.10.4328 TICKET SALES REC-ZOO $0 $0 $0 $535 $540 $540 $1,177 $1,177 $1,000 $1,000 $460 0.00% $0 100.05.72.10.4329 TICKET SALES REC-MT OLYMPUS $0 $0 $0 $358 $375 $375 $0 $0 $0 $0 ($375) 0.00% $0 100.05.72.11.4318 REC REG FEES-AQUATICS $3,261 $2,812 $2,362 $2,409 $1,900 $1,900 $1,702 $1,702 $1,950 $1,950 $50 2.63% $0 100.05.72.11.4322 REC RENTAL TAXABLE-AQUATICS $0 $0 $166 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.05.72.12.4318 REC REG FEES-ARTS & CRAFTS $4,281 $6,422 $7,281 $6,017 $7,560 $7,560 $4,743 $7,500 $7,554 $7,554 ($6) -0.08% $0 Page 2 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 14, 2016 PUBLIC CHARGES FOR SERVICES (Continued): 100.05.72.13.4318 REC REG FEES-ATHLETICS $156,734 $166,127 $145,656 $146,494 $184,675 $184,675 $155,966 $160,000 $197,102 $197,102 $12,427 6.73% $0 100.05.72.13.4320 REC FEES TAXABLE-ATHLETICS $190 $101 $50 $0 $1,125 $1,125 $0 $0 $0 $0 ($1,125) 0.00% $0 100.05.72.13.4323 REC MATERIALS-ATHLETICS $6,266 $4,057 $3,482 $3,477 $2,716 $2,716 $2,570 $2,750 $1,995 $1,995 ($721) -26.55% $0 100.05.72.14.4318 REC REG FEES-SAFETY $9,496 $11,021 $9,821 $10,108 $10,570 $10,570 $8,179 $10,570 $10,420 $10,420 ($150) -1.42% $0 100.05.72.16.4318 REC REG FEES-CHILD CARE $142,939 $133,605 $126,085 $162,741 $166,733 $166,733 $170,711 $170,711 $183,968 $183,968 $17,235 10.34% $0 100.05.72.16.4320 RECREATION FEES TAXABLE $2,400 $3,624 $3,690 $4,921 $8,880 $8,880 $3,836 $4,100 $8,480 $8,480 ($400) -4.50% $0 100.05.72.16.4324 REC BUS REVENUE-CHILD CARE $3,226 $4,948 $2,782 $3,309 $1,905 $1,905 $4,407 $4,767 $3,185 $3,185 $1,280 67.19% $0 100.05.72.17.4318 REC REG FEES-LEAGUES $0 $3,672 ($118) $0 $0 $0 $80 $0 $0 $0 $0 0.00% $0 100.05.72.17.4320 REC FEES TAXABLE-LEAGUES $89,464 $90,233 $78,031 $45,472 $26,020 $26,020 $14,843 $14,844 $12,720 $12,720 ($13,300) -51.11%$0 100.05.72.17.4322 RECREATION RENTAL TAXABLE $0 $0 ($11) $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.18.4318 REC REG FEES-VARIED INTEREST $12,906 $24,092 $19,789 $18,636 $28,702 $28,702 $14,753 $20,000 $27,386 $27,386 ($1,316) -4.59% $0 100.05.72.18.4320 REC FEES TAXABLE-VARIED INT $1,225 $830 $378 $790 $1,320 $1,320 $617 $820 $1,320 $1,320 $0 0.00% $0 100.05.72.18.4324 REC BUS REVENUE-VARIED INT $0 $271 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.05.72.19.4320 IDLE ISLE PARKING - TAXABLE $0 $0 $0 $0 $7,500 $7,500 $8,560 $9,500 $7,500 $7,500 $0 0.00% $0 100.06.18.01.4327 BOARD OF APPEALS-FEES $400 $400 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.06.18.01.4328 ZONING FEES $14,101 $14,370 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.06.18.01.4330 PLATTING FEES $1,798 $666 $20,500 $19,413 $15,000 $15,000 $21,021 $23,000 $15,000 $15,000 $0 0.00% $0 100.06.18.01.4335 REVIEW FEES PLAN COMMISSION $5,010 $4,250 $0 $100 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.06.18.01.4341 MISC REVENUE/COPIES/REPORTS $1,533 $1,406 $1 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.06.18.01.4344 DEVELOPMENT CHARGES $6,563 $12,755 $17,143 $14,283 $12,000 $12,000 $12,990 $16,500 $14,500 $14,500 $2,500 20.83% $0 100.06.18.01.4346 LAND RECORD FEE $6,980 $7,950 $16,450 $11,700 $8,000 $8,000 $6,480 $8,080 $9,000 $9,000 $1,000 12.50% $0 100.06.18.01.4354 GIS LAND RECORD CAP CHARGE $2,600 $0 $80 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 PUBLIC CHARGES FOR SERVICES Total $673,308 $667,585 $671,782 $696,021 $670,831 $670,831 $604,460 $671,030 $704,755 $704,755 $33,924 5.06%$0 INTERGOVERNMENTAL CHARGES FOR SERVICES: 100.01.06.00.4601 LITTLE MUSKEGO LAKE DISTRICT $1,998 $1,087 $1,097 $796 $1,200 $1,200 $0 $1,000 $1,000 $1,000 ($200) -16.67% $0 100.02.20.01.4602 REIMBURSE POLICE LIASON OFFI $130,770 $135,873 $144,429 $148,280 $145,000 $145,000 $74,010 $146,368 $148,000 $148,000 $3,000 2.07%$0 INTERGOVERNMENTAL CHARGES FOR SERVICES Total $132,768 $136,960 $145,526 $149,077 $146,200 $146,200 $74,010 $147,368 $149,000 $149,000 $2,800 1.92%$0 MISCELLANEOUS: 100.01.06.00.4531 INTEREST ON INVESTMENTS $163,360 $158,083 $165,335 $220,878 $200,585 $200,585 $166,768 $230,000 $240,000 $240,000 $39,415 19.65% $0 100.01.06.00.4547 FUEL REFUND $6,188 $6,223 $6,220 $7,780 $6,200 $6,200 $0 $6,500 $6,250 $6,250 $50 0.81% $0 100.02.20.01.4525 RENTAL/CELLULAR TOWER $25,574 $26,852 $28,195 $29,605 $31,085 $31,085 $31,085 $31,085 $32,640 $32,640 $1,555 5.00%$0 MISCELLANEOUS REVENUE Total $195,122 $191,159 $199,750 $258,263 $237,870 $237,870 $197,853 $267,585 $278,890 $278,890 $41,020 17.24%$0 OTHER FINANCING SOURCES: 100.02.20.01.4551 PROCEEDS FROM SALE F/A-PD $17,469 $0 $26,958 $8,172 $10,000 $10,000 $12,020 $12,020 $10,000 $10,000 $0 0.00% $0 100.04.51.01.4551 PROCEEDS FROM SALE F/A-DPW $14,244 $35,659 $16,435 $20,681 $14,000 $14,000 $0 $0 $10,000 $10,000 ($4,000) -28.57% $0 100.09.80.00.4004 WATER UTILITY TAX EQUIVALENT $577,659 $591,036 $540,886 $526,368 $550,000 $550,000 $0 $550,000 $555,000 $555,000 $5,000 0.91% $0 100.20.80.00.8001 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 $10,950 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.20.80.00.8263 TRF TO GF - REC TICKETS $0 $0 $0 $6,651 $0 $0 $0 $0 $0 $0 $0 0.00%$0 OTHER FINANCING SOURCES Total $609,373 $626,695 $584,280 $572,823 $574,000 $574,000 $12,020 $562,020 $575,000 $575,000 $1,000 0.17%$0 INTERDEPARTMENTAL: 100.01.06.00.4701 BIG MUSKEGO LAKE DISTRICT $350 $3,850 $350 $350 $350 $350 $0 $350 $350 $350 $0 0.00% $0 100.01.06.00.4702 REIMBURSEMENT-WATER $15,460 $14,200 $12,700 $11,700 $60,000 $60,000 $6,150 $12,300 $12,500 $12,500 ($47,500) -79.17% $0 100.01.06.00.4703 REIMBURSE FRM SEWER/OPERATIO $61,884 $65,546 $60,830 $61,505 $110,550 $110,550 $31,094 $62,188 $63,450 $63,450 ($47,100) -42.61% $0 100.01.06.00.4704 REIMBURSE FROM REF/RECY $0 $0 $0 $0 $46,250 $46,250 $0 $0 $0 $0 ($46,250)-100.00%$0 INTERDEPARTMENTAL REVENUE Total $77,694 $83,596 $73,880 $73,555 $217,150 $217,150 $37,244 $74,838 $76,300 $76,300 ($140,850)-64.86%$0 TOTAL GENERAL FUND REVENUES $13,797,071 $14,165,667 $14,417,832 $14,573,028 $14,877,720 $14,877,720 $13,123,398 $14,899,816 $15,055,750 $15,055,750 $178,030 1.20%$0 PROJECTED 2016 SURPLUS/(DEFICIT)$496,630 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 2016 Budget - $14,877,720 2017 Proposed - $15,055,750 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 2016 Budget - $14,877,720 $10,251,398 $1,825,559 $747,712 $207,000 $670,831 $146,200 $237,870 $574,000 $217,150 2017 Proposed - $15,055,750 $10,358,898 $1,844,437 $769,470 $299,000 $704,755 $149,000 $278,890 $575,000 $76,300 Change $107,500 $18,878 $21,758 $92,000 $33,924 $2,800 $41,020 $1,000 $(140,850) CITY OF MUSKEGO General Fund Revenues SECTION 4 PROPOSED 2017 EXPENDITURE BUDGET CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval GENERAL GOVERNMENT - MAYOR: 100.01.01.00.5101 SALARIES AND WAGES $41,935 $23,921 $24,718 $10,856 $20,880 $20,880 $6,931 $11,000 $13,906 $13,906 ($6,974) -33.40% $0 100.01.01.00.5102 SALARIES & WAGES - OVERTIME $105 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.01.00.5105 SALARIES AND WAGES-ELECTED $120,008 $120,943 $119,710 $121,092 $121,007 $121,007 $76,962 $121,500 $120,544 $120,544 ($464) -0.38% $0 100.01.01.00.5150 AUTO ALLOWANCE $3,500 $4,066 $3,366 $3,500 $3,500 $3,500 $2,289 $3,500 $3,500 $3,500 $0 0.00% $0 100.01.01.00.5152 EXPENSE ALLOWANCE $10,991 $11,336 $10,536 $11,323 $11,200 $11,200 $7,323 $11,200 $11,200 $11,200 $0 0.00% $0 100.01.01.00.5201 FICA $13,129 $11,878 $11,782 $10,956 $11,979 $11,979 $6,911 $11,905 $11,410 $11,410 ($569) -4.75% $0 100.01.01.00.5202 PENSION $7,143 $6,289 $6,379 $5,419 $4,404 $4,404 $3,259 $5,145 $5,466 $5,466 $1,062 24.11% $0 100.01.01.00.5203 HEALTH INSURANCE $25,517 $25,797 $25,402 $23,644 $22,055 $22,055 $16,528 $24,800 $27,901 $27,901 $5,846 26.51% $0 100.01.01.00.5204 LIFE INSURANCE $685 $589 $496 $438 $473 $473 $340 $515 $532 $532 $59 12.52% $0 100.01.01.00.5205 FSA FEE EXPENSE $36 $33 $14 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.01.00.5229 HEALTH INS. ALLOWANCE $1,373 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.01.00.5302 MILEAGE $13 $0 $0 $6 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.01.00.5303 CONFERENCES AND SPECIAL EVEN $813 $455 $165 $75 $1,000 $1,000 $0 $500 $1,000 $1,000 $0 0.00% $0 100.01.01.00.5305 DUES AND MEMBERSHIPS $7,661 $7,908 $7,950 $8,047 $8,000 $8,000 $7,767 $8,000 $8,000 $8,000 $0 0.00% $0 100.01.01.00.5601 TELEPHONE/CITY HALL $1,013 $966 $480 $480 $480 $480 $320 $480 $480 $480 $0 0.00% $0 100.01.01.00.5701 OFFICE SUPPLIES AND EXPENSES $929 $191 $550 $270 $600 $600 $0 $300 $500 $500 ($100)-16.67%$0 MAYOR Total $234,849 $214,370 $211,547 $196,105 $205,578 $205,578 $128,630 $198,845 $204,438 $204,438 ($1,140)-0.55%$0 GENERAL GOVERNMENT - FINANCE & ADMINISTRATION: 100.01.03.00.5101 SALARIES AND WAGES $337,204 $340,136 $337,078 $326,495 $341,729 $341,729 $203,988 $328,000 $329,600 $329,600 ($12,129) -3.55% $0 100.01.03.00.5102 SALARIES & WAGES - OVERTIME $5,192 $6,012 $5,004 $2,470 $5,524 $5,524 $4,023 $6,000 $3,000 $3,000 ($2,524) -45.69% $0 100.01.03.00.5105 WAGES - POLL WORKERS $17,635 $10,601 $34,919 $12,285 $49,910 $49,910 $31,629 $45,500 $30,965 $30,965 ($18,946) -37.96% $0 100.01.03.00.5201 FICA $25,900 $26,292 $25,947 $25,105 $27,487 $27,487 $15,533 $26,500 $26,077 $26,077 ($1,410) -5.13% $0 100.01.03.00.5202 PENSION $37,489 $22,630 $22,894 $22,345 $22,919 $22,919 $13,726 $21,600 $22,617 $22,617 ($302) -1.32% $0 100.01.03.00.5203 HEALTH INSURANCE $81,951 $97,531 $89,692 $87,957 $86,916 $86,916 $62,953 $95,000 $100,007 $100,007 $13,091 15.06% $0 100.01.03.00.5204 LIFE INSURANCE $1,626 $1,167 $1,261 $1,068 $1,093 $1,093 $797 $1,235 $1,307 $1,307 $213 19.52% $0 100.01.03.00.5205 FSA FEE EXPENSE $132 $112 $73 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.03.00.5229 HEALTH INS. ALLOWANCE $5,092 $11,398 $10,098 $10,335 $12,060 $12,060 $6,420 $9,200 $8,280 $8,280 ($3,780) -31.34% $0 100.01.03.00.5301 TRAINING $1,498 $305 $1,128 $50 $1,200 $1,200 $457 $1,200 $1,200 $1,200 $0 0.00% $0 100.01.03.00.5302 MILEAGE & EXP REIMB $888 $645 $477 $616 $700 $700 $751 $700 $500 $500 ($200) -28.57% $0 100.01.03.00.5303 CONFERENCES & TRAINING $2,083 $2,481 $3,225 $760 $3,450 $3,450 $1,602 $3,450 $3,500 $3,500 $50 1.45% $0 100.01.03.00.5305 DUES AND SUBSCRIPTIONS $989 $1,179 $1,104 $1,219 $1,500 $1,500 $1,719 $1,500 $1,500 $1,500 $0 0.00% $0 100.01.03.00.5401 COPIER MAINTENANCE $932 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.03.00.5410 MAINT. & RENTAL OF EQUIP. - $2,395 $4,270 $4,350 $4,474 $4,800 $4,800 $44 $4,500 $4,500 $4,500 ($300) -6.25% $0 100.01.03.00.5502 COMPUTER CHARGES $490 $874 $807 $744 $850 $850 $744 $850 $850 $850 $0 0.00% $0 100.01.03.00.5506 FINANCIAL SOFTWARE CHARGES $8,248 $8,248 $8,332 $8,332 $8,500 $8,500 $9,653 $9,653 $10,000 $10,000 $1,500 17.65% $0 100.01.03.00.5601 TELEPHONE/CITY HALL $2,441 $1,944 $90 $746 $900 $900 $445 $750 $780 $780 ($120) -13.33% $0 100.01.03.00.5701 OFFICE SUPPLIES $2,109 $1,933 $2,434 $1,520 $3,000 $3,000 $534 $3,000 $2,000 $2,000 ($1,000) -33.33% $0 100.01.03.00.5704 OTHER SUPPLIES & EXPENSES $4,761 $2,292 $6,474 $3,477 $12,500 $12,500 $8,058 $12,500 $5,000 $5,000 ($7,500) -60.00% $0 100.01.03.00.5713 PRINT MATERIALS $365 $370 $630 $0 $500 $500 $525 $525 $500 $500 $0 0.00% $0 100.01.03.00.5801 TAX BILL DIST FEES $24,516 $24,049 $24,174 $25,836 $26,500 $26,500 $2,550 $26,500 $26,750 $26,750 $250 0.94%$0 FINANCE & ADMIN Total $563,936 $564,469 $580,192 $535,833 $612,038 $612,038 $366,150 $598,163 $578,932 $578,932 ($33,107)-5.41%$0 September 14, 2016 Page 1 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 14, 2016 GENERAL GOVERNMENT - ASSESSOR: 100.01.04.00.5101 SALARIES AND WAGES $110,613 $112,379 $108,047 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5102 SALARIES & WAGES - OVERTIME $838 $287 $236 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5150 AUTO ALLOWANCE $4,500 $4,673 $3,635 $519 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5201 FICA $8,724 $8,697 $8,314 $40 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5202 PENSION $6,610 $7,529 $7,592 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5203 HEALTH $23,399 $28,966 $27,382 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5204 LIFE $660 $723 $760 $103 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5205 FSA FEE EXPENSE $36 $33 $15 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5301 TRAINING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5302 MILEAGE REIMB. ASSR'S OFFICE $127 $259 $13 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5303 CONFERENCES AND SPECIAL EVEN $765 $834 $145 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5305 MEMBERSHIP & SUBSCRIPTIONS $820 $830 $891 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5401 MAINT. & RENTAL OF EQUIP. - $101 $46 $55 $0 $200 $200 $0 $0 $0 $0 ($200) -100.00% $0 100.01.04.00.5503 COMPUTER CHARGES/ASSESSOR $15,995 $17,994 $4,306 $17,224 $22,000 $22,000 $27,740 $22,000 $22,500 $22,500 $500 2.27% $0 100.01.04.00.5601 TELEPHONE $799 $667 $75 $296 $300 $300 $104 $300 $0 $0 ($300) -100.00% $0 100.01.04.00.5701 OFFICE SUPPLIES $805 $9,913 $1,621 $0 $1,000 $1,000 $580 $1,000 $1,000 $1,000 $0 0.00% $0 100.01.04.00.5801 PROFESSIONAL SERVICES $28,614 $25,058 $29,851 $83,699 $108,000 $108,000 $48,690 $85,740 $87,500 $87,500 ($20,500) -18.98% $0 100.01.04.00.5802 BOARD OF REVIEW $250 $890 $250 $1,181 $2,500 $2,500 $725 $800 $3,500 $3,500 $1,000 40.00% $0 100.01.04.00.5805 ATTORNEY $0 $0 $0 $3,408 $0 $0 $0 $0 $15,000 $15,000 $15,000 #DIV/0! $0 100.01.04.00.5830 REVALUATION EXPENSES $1,570 $120,430 $0 $0 $13,375 $13,375 $0 $13,375 $40,125 $40,125 $26,750 200.00%$0 ASSESSOR Total $205,228 $340,208 $193,187 $106,469 $147,375 $147,375 $77,840 $123,215 $169,625 $169,625 $22,250 15.10%$0 GENERAL GOVERNMENT - LAW: 100.01.05.00.5101 SALARIES & WAGES $0 $0 $0 $0 $63,242 $63,242 $37,437 $64,400 $75,337 $75,337 $12,095 19.13% $0 100.01.05.00.5201 FICA $0 $0 $0 $0 $4,838 $4,838 $2,992 $4,930 $6,020 $6,020 $1,182 24.44% $0 100.01.05.00.5202 PENSION $0 $0 $0 $0 $4,173 $4,173 $2,471 $4,250 $5,123 $5,123 $950 22.76% $0 100.01.05.00.5203 HEALTH INSURANCE $0 $0 $0 $0 $21,330 $21,330 $0 $0 $0 $0 ($21,330) -100.00% $0 100.01.05.00.5204 LIFE INSURANCE $0 $0 $0 $0 $70 $70 $95 $175 $228 $228 $158 226.30% $0 100.01.05.00.5229 HEALTH INSURANCE ALLOWANCE $0 $0 $0 $0 $0 $0 $1,680 $2,800 $3,360 $3,360 $3,360 #DIV/0! $0 100.01.05.00.5303 CONFERENCES & TRAINING $0 $0 $0 $0 $2,000 $2,000 $496 $2,000 $2,000 $2,000 $0 0.00% $0 100.01.05.00.5305 DUES AND MEMBERSHIP $0 $0 $0 $0 $1,000 $1,000 $483 $1,000 $1,000 $1,000 $0 0.00% $0 100.01.05.00.5506 COMPUTER CHARGES $0 $0 $0 $0 $0 $0 $0 $0 $3,000 $3,000 $3,000 #DIV/0! $0 100.01.05.00.5601 TELEPHONE/CITY HALL $0 $0 $0 $0 $480 $480 $888 $440 $480 $480 $0 0.00% $0 100.01.05.00.5701 OFFICE SUPPLIES AND EXPENSES $0 $0 $0 $0 $1,500 $1,500 $3,483 $2,500 $1,600 $1,600 $100 6.67% $0 100.01.05.00.5805 ATTORNEY $140,517 $81,569 $91,072 $63,951 $11,500 $11,500 $9,364 $11,500 $15,000 $15,000 $3,500 30.43%$0 LAW Total $140,517 $81,569 $91,072 $63,951 $110,133 $110,133 $59,390 $93,995 $113,149 $113,149 $3,016 2.74%$0 GENERAL GOVERNMENT - NON-DEPARTMENTAL: 100.01.06.00.5203 HRA/FSA PLANS - DIVERSIFIED $5,421 $5,184 $6,939 $7,394 $7,500 $7,500 $4,924 $7,500 $7,800 $7,800 $300 4.00% $0 100.01.06.00.5204 HEALTH INS-SELF INS FUNDS DUE $484 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.06.00.5205 PCOR FEES $0 $86 $166 $175 $200 $200 $178 $200 $250 $250 $50 25.00% $0 100.01.06.00.5206 WELLNESS PROGRAM $6,939 $7,375 $7,515 $7,511 $8,500 $8,500 $7,692 $7,692 $8,000 $8,000 ($500) -5.88% $0 100.01.06.00.5220 TUITION REIMBURSEMENT $1,000 $0 $0 $0 $1,000 $1,000 $0 $0 $0 $0 ($1,000) -100.00% $0 100.01.06.00.5303 CONFERENCES & SPECIAL EVENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.06.00.5410 MAINT & RENTAL OF EQ/VEHICLES $2,857 $3,418 $4,589 $2,821 $5,800 $5,800 $3,510 $5,800 $5,600 $5,600 ($200) -3.45% $0 100.01.06.00.5506 SIRE SOFTWARE MAINTENANCE $0 $7,640 $3,858 $7,470 $8,065 $8,065 $0 $8,630 $10,000 $10,000 $1,935 23.99% $0 100.01.06.00.5601 LAND LINE LONG DISTANCE $0 $0 $17,583 $20,081 $18,000 $18,000 $11,497 $18,000 $19,560 $19,560 $1,560 8.67% $0 100.01.06.00.5701 OFFICE SUPPLIES AND EXPENSES $6,596 $5,341 $7,890 $7,733 $10,000 $10,000 $6,160 $10,000 $8,000 $8,000 ($2,000) -20.00% $0 100.01.06.00.5702 VENDING MACHINES $540 $2,533 $2,406 $2,534 $2,500 $2,500 $1,145 $2,500 $2,700 $2,700 $200 8.00% $0 100.01.06.00.5704 MISC SUPPLIES AND EXPENSES $5,250 $10,333 $5,798 $3,131 $8,000 $8,000 $3,716 $6,500 $8,000 $8,000 $0 0.00% $0 Page 2 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 14, 2016 NON-DEPARTMENTAL (Continued) 100.01.06.00.5710 POSTAGE $22,512 $16,702 $18,765 $14,527 $23,000 $23,000 $10,569 $21,000 $18,000 $18,000 ($5,000) -21.74% $0 100.01.06.00.5810 AUDIT & SPECIAL ACCOUNTING S $6,610 $6,560 $7,530 $8,483 $12,000 $12,000 $7,800 $8,500 $12,000 $12,000 $0 0.00% $0 100.01.06.00.5820 CITY ROAD-LANDSCAPE/MAINT $0 $13,693 $28,554 $30,893 $42,000 $42,000 $41,900 $45,000 $45,000 $45,000 $3,000 7.14% $0 100.01.06.00.6001 NOTICES AND PUBLICATIONS $6,487 $6,661 $8,239 $7,894 $8,000 $8,000 $6,076 $8,000 $8,000 $8,000 $0 0.00% $0 100.01.06.00.6002 CRIMINAL HISTORY CHECKS $2,590 $2,660 $1,946 $2,240 $2,800 $2,800 $1,785 $2,250 $2,500 $2,500 ($300) -10.71% $0 100.01.06.00.6014 ELECTRONIC PAYMENT FEES $0 $0 $0 $199 $500 $500 ($3,477) $500 $500 $500 $0 0.00% $0 100.01.06.00.6020 UNEMPLOYMENT COMPENSATION $24,094 $5,438 $5,492 $35,192 $18,000 $18,000 $1,733 $4,000 $15,000 $15,000 ($3,000) -16.67% $0 100.01.06.00.6021 EMPLOYEE SAFETY $5,418 $1,848 $2,799 $1,690 $3,000 $3,000 $187 $2,500 $3,000 $3,000 $0 0.00% $0 100.01.06.00.6045 UNCOLLECTABLE PERS PROP TAXE $3,037 ($232) ($708) $9,013 $1,500 $1,500 $0 $1,500 $1,500 $1,500 $0 0.00% $0 100.01.06.00.6055 SENIOR TAXI $0 $0 $0 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $0 0.00% $0 100.01.06.00.6101 WORKMEN'S COMPENSATION $173,912 $162,340 $178,783 $171,808 $253,025 $253,025 $188,181 $250,910 $260,000 $260,000 $6,975 2.76% $0 100.01.06.00.6102 LIABILITY INSURANCE $35,883 $36,960 $37,772 $38,340 $38,900 $38,900 $28,573 $38,100 $39,900 $39,900 $1,000 2.57% $0 100.01.06.00.6103 PROPERTY INSURANCE $32,476 $37,562 $42,653 $44,149 $43,847 $43,847 $43,505 $43,505 $44,500 $44,500 $653 1.49% $0 100.01.06.00.6104 AUTO INSURANCE $9,837 $10,949 $10,781 $10,606 $11,100 $11,100 $8,839 $11,800 $12,100 $12,100 $1,000 9.01% $0 100.01.06.00.6105 ERRORS & OMISSIONS INSURANCE $10,896 $11,223 $11,391 $11,562 $11,750 $11,750 $8,672 $11,600 $11,850 $11,850 $100 0.85% $0 100.01.06.00.6106 BOILER & MACHINERY INSURANCE $3,425 $2,848 $3,071 $3,250 $3,500 $3,500 $3,854 $3,854 $4,000 $4,000 $500 14.29% $0 100.01.06.00.6107 CRIME & BONDS $1,874 $1,934 $1,969 $1,924 $2,030 $2,030 $2,314 $2,314 $2,400 $2,400 $370 18.23% $0 100.01.06.00.6108 INS. DEDUCTIBLES/REIMBRSMENT $20,418 $41,178 $22,893 $18,534 $25,000 $25,000 $2,258 $25,000 $25,000 $25,000 $0 0.00% $0 100.01.06.00.6109 AUTO LIABILITY $0 $0 $0 $0 $0 $0 $8,457 $11,276 $11,500 $11,500 $11,500 #DIV/0!$0 NON-DEPARTMENTAL Total $388,554 $400,234 $438,676 $474,153 $574,517 $574,517 $405,047 $563,431 $591,660 $591,660 $17,143 2.98%$0 GENERAL GOVERNMENT - COURT: 100.01.08.00.5101 SALARIES AND WAGES $65,003 $69,620 $78,024 $72,630 $105,959 $105,959 $65,947 $107,000 $127,723 $127,723 $21,765 20.54% $0 100.01.08.00.5102 SALARIES & WAGES-OTHER-OVERT $9,999 $12,881 $13,525 $19,370 $14,105 $14,105 $4,460 $10,000 $14,604 $14,604 $499 3.54% $0 100.01.08.00.5105 SALARIES AND WAGES-OTHER $11,000 $11,085 $11,042 $10,619 $13,050 $13,050 $7,638 $13,050 $14,333 $14,333 $1,283 9.83% $0 100.01.08.00.5151 UNIFORMS AND OFFICERS EQUIPM $119 $673 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.08.00.5201 FICA $6,581 $7,010 $7,586 $7,813 $10,463 $10,463 $5,999 $9,950 $12,375 $12,375 $1,912 18.27% $0 100.01.08.00.5202 PENSION $4,202 $5,916 $6,575 $6,433 $8,088 $8,088 $4,671 $7,700 $9,074 $9,074 $986 12.19% $0 100.01.08.00.5203 HEALTH $13,664 $18,138 $20,803 $14,269 $20,194 $20,194 $6,378 $10,500 $10,415 $10,415 ($9,778) -48.42% $0 100.01.08.00.5204 LIFE $224 $55 $79 $97 $94 $94 $127 $230 $268 $268 $174 185.55% $0 100.01.08.00.5205 FSA FEE EXPENSE $0 $0 $29 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.08.00.5229 HEALTH INS. ALLOWANCE $1,138 $225 $0 $1,830 $3,660 $3,660 $3,160 $4,860 $5,100 $5,100 $1,440 39.34% $0 100.01.08.00.5301 TRAINING $1,161 $200 $17 $0 $600 $600 $0 $0 $600 $600 $0 0.00% $0 100.01.08.00.5303 CONF., SPEC EVENTS & TUITION $2,094 $2,294 $2,328 $2,105 $2,800 $2,800 $1,744 $2,800 $2,800 $2,800 $0 0.00% $0 100.01.08.00.5504 COMPUTER CHARGES,POLICE COURT $1,219 $6,641 $7,195 $7,389 $8,415 $8,415 $7,365 $8,415 $8,636 $8,636 $221 2.63% $0 100.01.08.00.5601 TELEPHONE $579 $522 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.08.00.5701 OFFICE SUPPLIES AND EXPENSES $690 $707 $729 $1,620 $1,700 $1,700 $201 $1,700 $1,700 $1,700 $0 0.00% $0 100.01.08.00.5702 OPERATING SUPPLIES AND EXPEN $2,671 $2,042 $2,355 $2,868 $2,100 $2,100 $2,743 $2,800 $2,750 $2,750 $650 30.95% $0 100.01.08.00.6003 LEGAL FEES AND JURY TRIALS $45,041 $52,867 $53,974 $59,843 $0 $0 $6,547 $8,000 $0 $0 $0 #DIV/0! $0 100.01.08.00.6004 WITNESS FEES, COURT COSTS $81 $253 $353 $220 $500 $500 $93 $500 $500 $500 $0 0.00% $0 100.01.08.00.6017 PRISONER HOUSING $1,971 $3,691 $1,503 $3,825 $3,500 $3,500 $3,582 $3,500 $3,500 $3,500 $0 0.00%$0 COURT Total $167,437 $194,817 $206,116 $210,932 $195,228 $195,228 $120,656 $191,005 $214,379 $214,379 $19,152 9.81%$0 Page 3 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 14, 2016 GENERAL GOVERNMENT - BUILDING MAINTENANCE: 100.01.09.00.5101 SALARIES AND WAGES $57,538 $58,798 $60,578 $62,773 $61,177 $61,177 $39,188 $61,500 $61,693 $61,693 $516 0.84% $0 100.01.09.00.5102 OVERTIME $2,421 $1,963 $3,045 $2,223 $2,036 $2,036 $1,435 $2,036 $2,061 $2,061 $25 1.24% $0 100.01.09.00.5151 CLOTHING ALLOWANCE $0 $0 $0 $250 $250 $250 $0 $250 $250 $250 $0 0.00% $0 100.01.09.00.5201 FICA $4,511 $4,549 $4,796 $4,917 $4,855 $4,855 $3,040 $4,855 $4,896 $4,896 $41 0.85% $0 100.01.09.00.5202 PENSION $3,541 $4,033 $4,430 $4,418 $4,172 $4,172 $2,681 $4,172 $4,335 $4,335 $163 3.91% $0 100.01.09.00.5203 HEALTH INSURANCE $7,290 $7,878 $8,419 $8,771 $10,839 $10,839 $5,978 $10,000 $10,415 $10,415 ($423) -3.91% $0 100.01.09.00.5204 LIFE INSURANCE $184 $187 $266 $348 $354 $354 $241 $370 $382 $382 $28 7.94% $0 100.01.09.00.5405 MAINTENANCE OF VEHICLES $1,839 $1,394 $1,513 $1,801 $1,500 $1,500 $2,576 $3,000 $2,000 $2,000 $500 33.33% $0 100.01.09.00.5415 MAINTENANCE OF BLDGS & GROUN $14,931 $27,121 $26,663 $13,026 $25,000 $25,000 $9,513 $20,000 $25,000 $25,000 $0 0.00% $0 100.01.09.00.5601 TELEPHONE $3,103 $2,182 $120 $120 $480 $480 $80 $120 $120 $120 ($360) -75.00% $0 100.01.09.00.5703 HOUSEKEEPING SUPPLIES $1,825 $2,635 $1,432 $1,902 $2,000 $2,000 $1,570 $2,000 $2,000 $2,000 $0 0.00% $0 100.01.09.00.5735 GASOLINE & OIL $1,442 $1,380 $1,341 $766 $2,000 $2,000 $710 $1,500 $2,000 $2,000 $0 0.00% $0 100.01.09.00.5835 HOUSEKEEPING SERVICE $24,360 $25,800 $25,800 $25,800 $26,500 $26,500 $17,200 $25,800 $26,500 $26,500 $0 0.00% $0 100.01.09.00.5910 UTILITIES $36,598 $36,596 $40,861 $33,558 $42,000 $42,000 $19,310 $35,000 $40,000 $40,000 ($2,000) -4.76% $0 100.01.09.00.5915 SEWER/WATER USAGE/WCA $2,820 $2,436 $8,952 $8,726 $9,000 $9,000 $7,583 $8,500 $9,000 $9,000 $0 0.00%$0 BUILDING MAINTENANCE Total $162,402 $176,953 $188,217 $169,400 $192,162 $192,162 $111,103 $179,103 $190,652 $190,652 ($1,510)-0.79%$0 GENERAL GOVERNMENT - INFORMATION TECHNOLOGY: 100.01.14.00.5101 SALARIES AND WAGES $56,230 $131,596 $145,319 $157,944 $164,639 $164,639 $52,221 $90,000 $150,164 $150,164 ($14,475) -8.79%$0 100.01.14.00.5201 FICA $4,377 $9,566 $10,529 $11,469 $12,594 $12,594 $3,771 $6,885 $11,488 $11,488 ($1,106) -8.79% $0 100.01.14.00.5202 PENSION $3,162 $8,774 $10,158 $10,735 $10,866 $10,866 $3,244 $5,940 $8,133 $8,133 ($2,734) -25.16% $0 100.01.14.00.5203 HEALTH INSURANCE $7,768 $42,870 $46,950 $59,506 $57,802 $57,802 $20,470 $35,000 $43,326 $43,326 ($14,476) -25.04% $0 100.01.14.00.5204 LIFE INSURANCE $54 $97 $135 $149 $157 $157 $54 $85 $146 $146 ($11) -6.88% $0 100.01.14.00.5229 HEALTH INS. ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.14.00.5301 TRAINING $0 $5,579 $7,753 $2,509 $7,000 $7,000 $475 $3,000 $7,000 $7,000 $0 0.00% $0 100.01.14.00.5302 MILEAGE $133 $652 $470 $626 $500 $500 $142 $500 $500 $500 $0 0.00% $0 100.01.14.00.5303 CONFERENCES & SPECIAL EVENTS $441 $265 $449 $305 $550 $550 $35 $150 $500 $500 ($50) -9.09% $0 100.01.14.00.5305 MEMBERSHIPS & DUES $50 $100 $50 $50 $150 $150 $50 $100 $100 $100 ($50) -33.33% $0 100.01.14.00.5506 COMPUTER CHARGES/CITY HALL $2,263 $2,700 $1,850 $3,128 $3,000 $3,000 $713 $3,242 $3,000 $3,000 $0 0.00% $0 100.01.14.00.5507 NETWORK CHARGES $30,086 $26,710 $40,383 $55,231 $60,250 $60,250 $53,849 $60,250 $82,200 $82,200 $21,950 36.43% $0 100.01.14.00.5601 TELEPHONE CITY HALL $970 $1,966 $1,419 $1,950 $1,980 $1,980 $840 $1,980 $1,680 $1,680 ($300) -15.15% $0 100.01.14.00.5701 OFFICE SUPPLIES $256 $406 $292 $86 $250 $250 $26 $250 $500 $500 $250 100.00% $0 100.01.14.00.5840 PROGRAMMING AND CONSULTING $22,173 $19,077 $18,068 $15,199 $20,000 $20,000 $12,551 $20,000 $50,000 $50,000 $30,000 150.00%$0 INFORMATION TECHNOLOGY Total $127,964 $250,358 $283,824 $318,886 $339,739 $339,739 $148,441 $227,382 $358,737 $358,737 $18,998 5.59%$0 TOTAL GENERAL GOVERNMENT $1,990,887 $2,222,979 $2,192,831 $2,075,731 $2,376,770 $2,376,770 $1,417,256 $2,175,139 $2,421,572 $2,421,572 $44,802 1.89%$0 Page 4 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 14, 2016 PUBLIC SAFETY - POLICE: 100.02.20.01.5101 SALARIES & WAGES-POLICE $2,692,365 $2,778,817 $2,720,097 $2,766,889 $2,934,220 $2,934,220 $1,713,651 $2,800,000 $2,978,755 $2,978,755 $44,535 1.52% $0 100.02.20.01.5102 SAL. & WAGES-POLICE-OVERTIME $64,711 $86,025 $180,783 $177,636 $60,000 $60,000 $83,757 $155,000 $65,000 $65,000 $5,000 8.33% $0 100.02.20.01.5115 WATER PATROL $4,910 $5,539 $5,977 $7,449 $5,800 $5,800 $1,020 $5,800 $5,800 $5,800 $0 0.00% $0 100.02.20.01.5150 AUTO ALLOWANCE $3,700 $3,842 $3,700 $3,558 $3,700 $3,700 $2,419 $3,700 $3,700 $3,700 $0 0.00% $0 100.02.20.01.5151 UNIFORMS & OFFICERS EQUIPMEN $27,362 $28,245 $30,112 $32,227 $29,575 $29,575 $9,693 $31,500 $32,500 $32,500 $2,925 9.89% $0 100.02.20.01.5201 FICA $211,941 $217,927 $220,816 $223,300 $233,221 $233,221 $134,672 $225,000 $237,026 $237,026 $3,805 1.63% $0 100.02.20.01.5202 PENSION $549,449 $463,305 $321,402 $306,563 $291,722 $291,722 $175,721 $290,000 $347,649 $347,649 $55,927 19.17% $0 100.02.20.01.5203 HEALTH $460,292 $508,829 $533,797 $540,413 $657,314 $657,314 $366,871 $575,000 $689,011 $689,011 $31,697 4.82% $0 100.02.20.01.5204 LIFE $4,834 $4,893 $4,539 $4,370 $4,162 $4,162 $2,719 $4,150 $3,760 $3,760 ($402) -9.65% $0 100.02.20.01.5205 FSA FEE EXPENSE $720 $952 $488 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.20.01.5210 INSURANCE FUND $28,252 $28,999 $29,553 $29,192 $31,889 $31,889 $24,799 $28,000 $30,428 $30,428 ($1,461) -4.58% $0 100.02.20.01.5226 GUN REIMBURSEMENT $0 $500 $750 $750 $500 $500 $250 $500 $750 $750 $250 50.00% $0 100.02.20.01.5227 VEST REIMBURSEMENT $1,273 $2,540 $3,267 $3,376 $10,200 $10,200 $8,917 $10,200 $10,200 $10,200 $0 0.00% $0 100.02.20.01.5229 HEALTH INS. ALLOWANCE $55,620 $52,535 $47,560 $39,365 $38,400 $38,400 $22,400 $35,000 $30,600 $30,600 ($7,800) -20.31% $0 100.02.20.01.5301 TRAINING $9,008 $12,259 $10,462 $15,909 $12,000 $12,000 $11,201 $12,000 $17,000 $17,000 $5,000 41.67% $0 100.02.20.01.5302 MILEAGE $75 $148 $137 $0 $200 $200 $0 $200 $200 $200 $0 0.00% $0 100.02.20.01.5303 CONFERENCES AND SPECIAL EVEN $3,430 $2,059 $4,628 $5,592 $4,060 $4,060 $3,150 $4,060 $4,060 $4,060 $0 0.00% $0 100.02.20.01.5305 DUES AND MEMBERSHIPS $1,035 $2,970 $5,343 $5,200 $5,645 $5,645 $5,629 $5,629 $6,545 $6,545 $900 15.94% $0 100.02.20.01.5405 MAINT OF VEHICLES & EQUIP $14,480 $20,814 $19,187 $16,227 $20,000 $20,000 $5,863 $17,000 $17,000 $17,000 ($3,000) -15.00% $0 100.02.20.01.5406 MAINTENANCE OF RADIOS $18,899 $17,884 $18,683 $4,197 $9,800 $9,800 $7,341 $9,800 $12,100 $12,100 $2,300 23.47% $0 100.02.20.01.5415 MAINTENANCE OF BLDGS & GROUN $12,591 $17,337 $20,923 $18,970 $16,250 $16,250 $5,587 $16,250 $16,250 $16,250 $0 0.00% $0 100.02.20.01.5504 COMPUTER CHARGES/POLICE $38,527 $38,509 $39,058 $43,283 $64,940 $64,940 $73,399 $74,230 $81,720 $81,720 $16,780 25.84% $0 100.02.20.01.5604 TELEPHONE $15,232 $15,499 $9,147 $7,788 $10,800 $10,800 $5,094 $10,800 $11,040 $11,040 $240 2.22% $0 100.02.20.01.5610 TELETYPE $10,874 $10,753 $9,986 $11,593 $11,800 $11,800 $9,798 $11,800 $11,800 $11,800 $0 0.00% $0 100.02.20.01.5701 OFFICE SUPPLIES AND EXPENSES $3,601 $4,111 $3,831 $2,921 $2,900 $2,900 $2,072 $2,900 $2,900 $2,900 $0 0.00% $0 100.02.20.01.5704 OTHER SUPPLIES AND EXPENSES $4,598 $3,225 $2,669 $4,290 $3,700 $3,700 $2,787 $3,700 $3,800 $3,800 $100 2.70% $0 100.02.20.01.5720 AMMUNITION $7,969 $9,251 $7,779 $10,565 $13,000 $13,000 $8,750 $13,000 $13,000 $13,000 $0 0.00% $0 100.02.20.01.5721 SUPPLIES & EXPENSES-ADMIN. ($961) $4,851 $2,950 $3,678 $4,000 $4,000 $2,308 $4,000 $4,000 $4,000 $0 0.00% $0 100.02.20.01.5722 SUPPLIES & EXP-FIELD OPERATI $7,172 $6,756 $8,047 $7,265 $10,250 $10,250 $8,122 $10,250 $10,250 $10,250 $0 0.00% $0 100.02.20.01.5723 SUPP. & EXP -RECRDS & COMM. $2,674 $3,080 $2,075 $2,162 $2,838 $2,838 $2,215 $2,838 $2,871 $2,871 $33 1.16% $0 100.02.20.01.5735 GASOLINE AND OIL $85,828 $78,097 $72,803 $45,987 $80,000 $80,000 $23,587 $50,000 $70,000 $70,000 ($10,000) -12.50% $0 100.02.20.01.5835 HOUSEKEEPING SERVICE $20,844 $20,736 $20,736 $20,786 $21,400 $21,400 $13,824 $20,736 $21,150 $21,150 ($250) -1.17% $0 100.02.20.01.5845 PERSONNEL MANAGEMENT $4,268 $2,308 $7,900 $6,454 $2,500 $2,500 $2,355 $3,000 $3,000 $3,000 $500 20.00% $0 100.02.20.01.5910 UTILITIES $33,910 $36,092 $37,248 $32,990 $38,400 $38,400 $24,200 $38,750 $39,000 $39,000 $600 1.56% $0 100.02.20.01.5915 SEWER/WATER USAGE $3,532 $1,800 $2,092 $1,826 $2,500 $2,500 $1,433 $2,250 $2,500 $2,500 $0 0.00% $0 100.02.20.01.6022 POLICE & FIRE COMM EXPENSE $788 $401 $235 $210 $150 $150 $0 $150 $150 $150 $0 0.00% $0 100.02.20.01.6023 RANGE EXPENSES $781 $724 $1,584 $1,033 $1,750 $1,750 $1,102 $1,750 $1,750 $1,750 $0 0.00% $0 100.02.20.01.6095 POLICE GRANTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 POLICE Total $4,404,583 $4,492,612 $4,410,345 $4,404,013 $4,639,586 $4,639,586 $2,766,705 $4,478,943 $4,787,265 $4,787,265 $147,680 3.18%$0 PUBLIC SAFETY - CIVILIAN PERSONNEL: 100.02.20.10.5101 SALARIES AND WAGES-DISPATCHE $354,637 $394,204 $371,715 $389,172 $412,491 $412,491 $257,702 $412,491 $440,225 $440,225 $27,734 6.72% $0 100.02.20.10.5102 SALARIES-DISPATCHERS-OVERTIM $11,203 $8,437 $12,420 $9,561 $5,698 $5,698 $4,566 $7,500 $5,769 $5,769 $71 1.24% $0 100.02.20.10.5151 UNIFORMS AND OFFICERS EQUIPM $2,015 $3,691 $2,772 $2,862 $3,300 $3,300 $570 $3,300 $3,300 $3,300 $0 0.00% $0 100.02.20.10.5201 FICA $27,076 $29,487 $28,152 $29,051 $32,671 $32,671 $18,722 $32,671 $34,798 $34,798 $2,127 6.51% $0 100.02.20.10.5202 PENSION $21,678 $26,846 $26,732 $26,924 $27,600 $27,600 $17,498 $28,000 $30,328 $30,328 $2,727 9.88% $0 100.02.20.10.5203 HEALTH $134,325 $139,399 $131,789 $141,633 $168,087 $168,087 $105,422 $158,000 $161,335 $161,335 ($6,751) -4.02% $0 100.02.20.10.5204 LIFE $709 $641 $571 $270 $275 $275 $206 $330 $336 $336 $61 22.17% $0 100.02.20.10.5205 FSA FEE EXPENSE $144 $132 $29 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.20.10.5229 HEALTH INS. ALLOWANCE $2,560 $1,920 $2,220 $4,055 $5,580 $5,580 $3,720 $5,580 $5,580 $5,580 $0 0.00% $0 100.02.20.10.5604 TELEPHONE $533 $486 $0 $500 $10,800 $10,800 $1,703 $2,160 $2,500 $2,500 ($8,300)-76.85%$0 CIVILIAN PERSONNEL Total $554,880 $605,244 $576,400 $604,027 $666,501 $666,501 $410,108 $650,032 $684,170 $684,170 $17,669 2.65%$0 Page 5 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 14, 2016 PUBLIC SAFETY - VOLUNTEER FIRE DEPARTMENT: 100.02.21.00.5422 HYDRANT RENTAL $309,000 $309,000 $311,318 $318,270 $318,270 $318,270 $0 $327,818 $327,818 $327,818 $9,548 3.00% $0 100.02.21.00.5850 TESS CORNERS FIRE DEPT. $448,040 $445,015 $420,500 $420,500 $465,475 $465,475 $348,750 $465,475 $465,475 $465,475 $0 0.00%$0 100.02.21.00.5851 TC KPI ANNUAL MAINT - SERVER $3,797 $7,128 $5,945 $0 $6,000 $6,000 $0 $0 $0 $0 ($6,000) -100.00% $0 100.02.21.00.5855 VFD RETENTION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.21.00.5860 VFD - TELEPHONE $1,099 $1,094 $988 $0 $1,020 $1,020 $0 $1,020 $1,020 $1,020 $0 0.00% $0 100.02.21.00.5870 VFD ACCOUNT RESERVE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 VOLUNTEER FIRE DEPT Total $761,936 $762,237 $738,751 $738,770 $790,765 $790,765 $348,750 $794,313 $794,313 $794,313 $3,548 0.45%$0 PUBLIC SAFETY - NON-DEPARTMENTAL: 100.02.22.00.5425 MAINTENANCE OF SAFETY EQUIP $290 $613 $419 $313 $500 $500 $119 $500 $500 $500 $0 0.00% $0 100.02.22.00.5820 OTHER CONTRACTURAL SERVICES $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $0 0.00% $0 100.02.22.00.5910 UTILITIES $474 $0 $570 $378 $600 $600 $0 $500 $500 $500 ($100) -16.67% $0 100.02.22.00.6023 TRUNKED RADIO OPERATING COST $22,704 $22,598 $22,507 $14,124 $13,711 $13,711 $13,711 $13,711 $14,710 $14,710 $999 7.29% $0 100.02.22.00.6080 EMERGENCY GOVERNMENT $330 $0 $240 $0 $500 $500 $0 $0 $0 $0 ($500)-100.00%$0 NON-DEPT PUBLIC SAFETY Total $28,998 $28,411 $28,935 $20,015 $20,511 $20,511 $19,031 $19,911 $20,910 $20,910 $399 1.95%$0 PUBLIC SAFETY - CDD BUILDING INSPECTION: 100.02.25.00.5101 SALARIES AND WAGES $21,665 $21,650 $21,788 $17,317 $18,761 $18,761 $11,900 $18,761 $19,595 $19,595 $834 4.45% $0 100.02.25.00.5102 SALARIES & WAGES - OVERTIME $0 $372 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5201 FICA $2,049 $1,603 $1,595 $1,274 $1,435 $1,435 $885 $1,435 $1,499 $1,499 $64 4.45% $0 100.02.25.00.5202 PENSION $1,285 $1,456 $1,523 $616 $1,238 $1,238 $1,346 $3,500 $1,332 $1,332 $94 7.61% $0 100.02.25.00.5203 HEALTH $9,518 $11,028 $8,846 $9,869 $5,419 $5,419 $2,989 $5,000 $5,208 $5,208 ($212) -3.91% $0 100.02.25.00.5204 LIFE $145 $160 $181 $74 $125 $125 $12 $20 $18 $18 ($107) -85.89% $0 100.02.25.00.5225 CLOTHING REIMBURSEMENT $0 $0 $359 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5229 HEALTH INS. ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5302 MILEAGE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5303 CONFERENCES AND SPECIAL EVEN $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5305 DUES AND MEMBERSHIPS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5405 VEHICLE MAINT & EQUIPMENT $0 $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 $607 $500 $500 $0 $0 $0 $0 ($500) -100.00% $0 100.02.25.00.5506 COMPUTER CHARGES/CITY HALL $6,520 $6,660 $6,900 $7,140 $7,200 $7,200 $7,380 $7,380 $7,200 $7,200 $0 0.00% $0 100.02.25.00.5601 TELEPHONE/CITY HALL $1,627 $608 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5704 OTHER SUPPLIES AND EXPENSES $3,607 $2,007 $1,794 $5,520 $2,500 $2,500 $1,660 $2,500 $2,550 $2,550 $50 2.00% $0 100.02.25.00.5713 PRINT MATERIALS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5735 GASOLINE, OIL, GREASE, TIRES $812 $825 $587 $649 $700 $700 $230 $700 $700 $700 $0 0.00% $0 100.02.25.00.5751 BUILDING SEALS $1,509 $1,509 $1,509 $3,164 $1,515 $1,515 $830 $1,515 $1,515 $1,515 $0 0.00% $0 100.02.25.00.5752 HOUSE NUMBERS $1,209 $1,058 $1,494 $1,277 $1,000 $1,000 $1,080 $1,500 $1,750 $1,750 $750 75.00% $0 100.02.25.00.5820 CONTRACTED SERVICES $161,643 $175,367 $229,819 $212,094 $207,050 $207,050 $133,288 $235,000 $238,500 $238,500 $31,450 15.19%$0 CDD-BUILDING INSPECTION Total $211,589 $224,302 $276,395 $259,600 $247,443 $247,443 $161,600 $277,311 $279,867 $279,867 $32,423 13.10%$0 TOTAL PUBLIC SAFETY $5,961,986 $6,112,807 $6,030,826 $6,026,425 $6,364,807 $6,364,807 $3,706,194 $6,220,510 $6,566,525 $6,566,525 $201,719 3.17%$0 HEALTH & HUMAN SERVICES - NON-DEPARTMENTAL: 100.03.06.00.6041 ANIMAL WARDEN $3,581 $3,581 $3,581 $3,581 $3,600 $3,600 $3,581 $3,581 $3,600 $3,600 $0 0.00% $0 100.03.22.00.5704 BLOOD DRIVE $29 $24 $14 $94 $50 $50 $0 $50 $50 $50 $0 0.00%$0 TOTAL HEALTH & HUMAN SERVICES $3,610 $3,605 $3,595 $3,675 $3,650 $3,650 $3,581 $3,631 $3,650 $3,650 $0 0.00%$0 Page 6 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 14, 2016 PW TRANSPORTATION - NON-DEPARTMENTAL: 100.04.06.00.6010 CITY FUNDED TRANSPORTATION $0 $5,000 $5,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 NON-DEPTMENTAL TRANSPORTATION Total $0 $5,000 $5,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PUBLIC WORKS - ENGINEERING DIVISION: 100.04.19.00.5101 SALARIES & WAGES $113,118 $118,007 $122,246 $132,871 $136,851 $136,851 $88,737 $137,500 $128,682 $128,682 ($8,169) -5.97% $0 100.04.19.00.5201 FICA $8,451 $8,807 $9,160 $10,136 $10,653 $10,653 $6,765 $10,520 $9,991 $9,991 ($662) -6.21% $0 100.04.19.00.5202 PENSION $6,710 $7,883 $8,549 $7,871 $8,205 $8,205 $5,794 $9,050 $7,902 $7,902 ($304) -3.70% $0 100.04.19.00.5203 HEALTH INSURANCE $28,071 $30,961 $26,488 $16,413 $23,064 $23,064 $8,938 $16,500 $13,540 $13,540 ($9,524) -41.29% $0 100.04.19.00.5204 LIFE $295 $348 $381 $288 $325 $325 $160 $250 $339 $339 $15 4.50% $0 100.04.19.00.5205 FSA FEE EXPENSE $72 $66 $29 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.19.00.5225 CLOTHING ALLOWANCE $500 $500 $500 $500 $500 $500 $477 $500 $500 $500 $0 0.00% $0 100.04.19.00.5229 HEALTH ALLOWANCE $0 $800 $1,920 $2,400 $2,400 $2,400 $1,600 $2,400 $1,920 $1,920 ($480) -20.00% $0 100.04.19.00.5302 MILEAGE $121 $460 $130 $0 $500 $500 $281 $500 $500 $500 $0 0.00% $0 100.04.19.00.5303 CONFERENCES, SPEC. EVENTS & $1,435 $1,023 $1,574 $3,011 $2,800 $2,800 $1,088 $2,000 $2,800 $2,800 $0 0.00% $0 100.04.19.00.5305 DUES AND MEMBERSHIPS $848 $450 $768 $859 $625 $625 $531 $625 $750 $750 $125 20.00% $0 100.04.19.00.5405 MAINTENANCE OF VEHICLES $1,228 $832 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.19.00.5410 OTHER EQUIP MAINT & RENTAL $0 $0 $0 $0 $500 $500 $0 $500 $500 $500 $0 0.00% $0 100.04.19.00.5506 COMPUTER CHARGES $3,058 $3,058 $3,167 $3,267 $4,800 $4,800 $3,363 $3,800 $3,800 $3,800 ($1,000) -20.83% $0 100.04.19.00.5601 TELEPHONE $786 $1,083 $915 $1,161 $1,140 $1,140 $785 $1,140 $1,140 $1,140 $0 0.00% $0 100.04.19.00.5704 OTHER SUPPLIES AND EXPENSES $298 $641 $713 $837 $1,250 $1,250 $536 $1,250 $1,300 $1,300 $50 4.00% $0 100.04.19.00.5715 SUPPLIES EXPENSE - SURVEY WORK $527 $523 $336 $336 $400 $400 $0 $400 $400 $400 $0 0.00% $0 100.04.19.00.5815 FEES $5,281 $592 $2,623 $1,835 $2,500 $2,500 $1,680 $2,500 $2,500 $2,500 $0 0.00%$0 DPW-ENGINEERING DIVISION Total $170,798 $176,034 $179,500 $181,785 $196,512 $196,512 $120,734 $189,435 $176,564 $176,564 ($19,948)-10.15%$0 PUBLIC WORKS - ADMINISTRATION DIVISION: 100.04.51.01.5101 SALARIES AND WAGES $199,468 $202,247 $242,664 $229,493 $200,542 $200,542 $119,688 $205,000 $202,276 $202,276 $1,734 0.86% $0 100.04.51.01.5102 SALARIES AND WAGES-OVERTIME $0 $0 $318 $598 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.01.5120 GENERAL CITY & PARKS $26,316 $19,446 $38,000 $128,891 $88,217 $88,217 $116,017 $135,000 $130,540 $130,540 $42,323 47.98% $0 100.04.51.01.5123 GENERAL CITY - ELECTIONS $17,697 $5,928 $8,455 $7,449 $12,722 $12,722 $9,398 $13,000 $8,112 $8,112 ($4,610) -36.24% $0 100.04.51.01.5124 BML BOAT LAUNCH $0 $2,282 $200 $1,510 $984 $984 $1,977 $2,250 $2,412 $2,412 $1,428 145.12% $0 100.04.51.01.5125 BML PARKING LOT $76 $0 $775 $12,402 $337 $337 $19,408 $22,000 $16,043 $16,043 $15,706 4660.53% $0 100.04.51.01.5150 AUTO ALLOWANCE $1,000 $1,038 $1,000 $962 $900 $900 $654 $900 $1,000 $1,000 $100 11.11% $0 100.04.51.01.5201 FICA $18,599 $17,616 $22,562 $29,658 $24,948 $24,948 $21,449 $29,000 $29,716 $29,716 $4,768 19.11% $0 100.04.51.01.5202 PENSION $14,418 $15,145 $19,749 $23,315 $18,358 $18,358 $16,036 $25,000 $22,680 $22,680 $4,322 23.54% $0 100.04.51.01.5203 HEALTH $71,826 $61,721 $79,439 $89,513 $71,716 $71,716 $62,791 $96,000 $81,051 $81,051 $9,335 13.02% $0 100.04.51.01.5204 LIFE $871 $981 $1,203 $1,541 $1,058 $1,058 $1,018 $1,500 $1,247 $1,247 $189 17.86% $0 100.04.51.01.5205 FSA FEE EXPENSE $384 $455 $145 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.01.5225 CLOTHING/UNIFORM ALLOW $4,446 $4,956 $5,355 $9,745 $5,100 $5,100 $1,873 $9,500 $10,000 $10,000 $4,900 96.08% $0 100.04.51.01.5227 DRUG/AUDIO TESTING $487 $812 $495 $1,472 $500 $500 $323 $500 $500 $500 $0 0.00% $0 100.04.51.01.5228 SAFETY GLASSES/CDL LINCENSE $1,743 $1,138 $1,322 $2,413 $2,000 $2,000 $695 $2,000 $2,000 $2,000 $0 0.00% $0 100.04.51.01.5229 HEALTH INS. ALLOWANCE $9,293 $11,434 $13,222 $15,260 $18,060 $18,060 $12,040 $18,060 $18,060 $18,060 $0 0.00% $0 100.04.51.01.5303 CONFERENCES & SPECIAL EVENTS $0 $0 $375 $425 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.01.5506 COMPUTER CHARGES/CITY HALL $3,620 $3,740 $3,377 $9,759 $6,500 $6,500 $3,299 $5,800 $5,800 $5,800 ($700) -10.77% $0 100.04.51.01.5605 TELEPHONE/PUBLIC WORKS $706 $665 $411 $262 $840 $840 $160 $1,200 $1,200 $1,200 $360 42.86% $0 100.04.51.01.5701 OFFICE SUPPLIES AND EXPENSES $332 $247 $506 $995 $1,000 $1,000 $1,152 $1,200 $1,250 $1,250 $250 25.00% $0 100.04.51.01.5820 CONTRACTED SERVICES $0 $0 $0 $76,985 $66,000 $66,000 $36,283 $66,000 $70,000 $70,000 $4,000 6.06% $0 100.04.51.01.6001 NOTICES AND PUBLICATIONS $294 $695 $604 $1,191 $500 $500 $0 $0 $0 $0 ($500)-100.00%$0 DPW - ADMINISTRATION Total $371,575 $350,545 $440,177 $643,837 $520,282 $520,282 $424,260 $633,910 $603,887 $603,887 $83,605 16.07%$0 Page 7 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 14, 2016 PUBLIC WORKS - ROAD MAINTENANCE DIVISION: 100.04.51.02.5101 SALARIES AND WAGES $184,934 $152,466 $178,449 $183,987 $204,570 $204,570 $111,758 $185,000 $185,741 $185,741 ($18,829) -9.20% $0 100.04.51.02.5102 SALARIES & WAGES - OVERTIME $0 $326 $318 $321 $299 $299 $0 $200 $380 $380 $81 27.09% $0 100.04.51.02.5201 FICA $13,777 $11,325 $13,220 $13,644 $15,673 $15,673 $8,255 $14,175 $14,238 $14,238 ($1,435) -9.16% $0 100.04.51.02.5202 PENSION $10,665 $9,411 $11,570 $11,788 $12,422 $12,422 $7,200 $12,250 $11,748 $11,748 ($674) -5.43% $0 100.04.51.02.5203 HEALTH $45,387 $33,189 $29,782 $33,456 $48,451 $48,451 $22,025 $35,000 $41,890 $41,890 ($6,561) -13.54% $0 100.04.51.02.5204 LIFE $750 $596 $646 $686 $714 $714 $472 $730 $645 $645 ($69) -9.66% $0 100.04.51.02.5205 FSA FEE EXPENSE $0 $0 $14 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.02.5740 ROAD OILS AND ASPHALT $42,714 $54,723 $50,223 $59,213 $50,000 $50,000 $8,773 $50,000 $50,000 $50,000 $0 0.00% $0 100.04.51.02.5741 SAND, STONE AND GRAVEL $12,585 $21,339 $25,175 $35,152 $24,000 $24,000 $18,290 $24,000 $30,000 $30,000 $6,000 25.00% $0 100.04.51.02.5742 OTHER ROAD MATERIALS $23,106 $24,178 $29,661 $36,059 $30,000 $30,000 $13,656 $30,000 $30,000 $30,000 $0 0.00% $0 100.04.51.02.6025 HAZARDOUS WASTE REMOVAL $3,202 $3,495 $2,708 $3,062 $3,500 $3,500 $869 $3,500 $3,500 $3,500 $0 0.00%$0 DPW - ROAD MAINT Total $337,120 $311,049 $341,766 $377,367 $389,629 $389,629 $191,297 $354,855 $368,142 $368,142 ($21,487)-5.51%$0 PUBLIC WORKS - STREET SIGNS DIVISION: 100.04.51.03.5101 SALARIES AND WAGES $23,768 $20,153 $14,284 $18,176 $23,083 $23,083 $18,397 $25,000 $19,549 $19,549 ($3,534) -15.31% $0 100.04.51.03.5102 SALARIES & WAGES - OVERTIME $0 $0 $3 $0 $1 $1 $0 $0 $0 $0 ($1) -100.00% $0 100.04.51.03.5201 FICA $1,754 $1,501 $1,058 $1,355 $1,766 $1,766 $1,350 $1,915 $1,495 $1,495 ($271) -15.35% $0 100.04.51.03.5202 PENSION $1,397 $1,288 $912 $1,147 $1,400 $1,400 $1,209 $1,650 $1,234 $1,234 ($166) -11.86% $0 100.04.51.03.5203 HEALTH $4,647 $3,401 $2,060 $2,211 $5,467 $5,467 $5,159 $7,300 $4,409 $4,409 ($1,058) -19.35% $0 100.04.51.03.5204 LIFE $76 $85 $46 $54 $81 $81 $51 $85 $68 $68 ($13) -16.05% $0 100.04.51.03.5704 OTHER SUPPLIES AND EXPENSES $687 $1,835 $974 $113 $1,000 $1,000 $55 $1,000 $1,000 $1,000 $0 0.00% $0 100.04.51.03.5743 SIGNS, POSTS AND GUIDE BOARD $17,150 $16,063 $8,809 $26,100 $18,000 $18,000 $16,093 $22,000 $22,000 $22,000 $4,000 22.22%$0 DPW - STREET SIGNS Total $49,479 $44,325 $28,146 $49,156 $50,798 $50,798 $42,314 $58,950 $49,755 $49,755 ($1,043)-2.05%$0 PUBLIC WORKS - STORM WATER DIVISION: 100.04.51.04.5101 SALARIES AND WAGES $162,069 $200,882 $165,550 $189,151 $209,588 $209,588 $109,831 $180,000 $190,638 $190,638 ($18,950) -9.04% $0 100.04.51.04.5102 SALARIES & WAGES - OVERTIME $202 $1,849 $806 $759 $1,329 $1,329 $641 $1,000 $1,340 $1,340 $11 0.83% $0 100.04.51.04.5201 FICA $12,176 $15,006 $12,287 $13,997 $16,135 $16,135 $8,177 $13,850 $14,686 $14,686 ($1,449) -8.98% $0 100.04.51.04.5202 PENSION $8,913 $12,091 $10,340 $12,595 $12,795 $12,795 $7,210 $11,950 $12,122 $12,122 ($673) -5.26% $0 100.04.51.04.5203 HEALTH $29,438 $42,724 $33,392 $41,997 $49,639 $49,639 $22,312 $40,000 $42,994 $42,994 ($6,645) -13.39% $0 100.04.51.04.5204 LIFE $551 $706 $564 $571 $732 $732 $400 $670 $662 $662 ($70) -9.56% $0 100.04.51.04.5205 FSA FEE EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.04.5744 OTHER MATERIALS $13,622 $20,449 $10,411 $15,030 $13,000 $13,000 $13,504 $13,000 $13,000 $13,000 $0 0.00% $0 100.04.51.04.5745 CULVERT PIPE/DRAIN TILE/EQUIP $31,028 $59,586 $22,425 $64,479 $38,000 $38,000 $24,677 $38,000 $38,000 $38,000 $0 0.00% $0 100.04.51.04.5750 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 $12,871 $15,706 $15,462 $14,162 $18,000 $18,000 $8,479 $18,000 $18,000 $18,000 $0 0.00%$0 DPW - STORM WATER Total $270,869 $369,000 $271,236 $352,740 $359,218 $359,218 $195,232 $316,470 $331,442 $331,442 ($27,776)-7.73%$0 PUBLIC WORKS - SNOW & ICE CONTROL DIVISION: 100.04.51.05.5101 SALARIES AND WAGES $75,868 $119,466 $131,543 $109,300 $129,630 $129,630 $76,658 $129,630 $130,159 $130,159 $529 0.41% $0 100.04.51.05.5102 SALARIES & WAGES - OVERTIME $16,766 $43,725 $43,276 $34,288 $48,258 $48,258 $14,289 $45,000 $47,614 $47,614 ($644) -1.33% $0 100.04.51.05.5201 FICA $6,916 $12,133 $12,941 $10,662 $13,608 $13,608 $6,587 $13,500 $13,600 $13,600 ($8) -0.06% $0 100.04.51.05.5202 PENSION $5,439 $10,828 $12,102 $9,473 $11,044 $11,044 $5,788 $11,000 $11,452 $11,452 $408 3.69% $0 100.04.51.05.5203 HEALTH $17,066 $24,167 $27,074 $19,494 $30,702 $30,702 $18,972 $31,500 $29,355 $29,355 ($1,347) -4.39% $0 100.04.51.05.5204 LIFE $293 $386 $426 $286 $453 $453 $355 $453 $452 $452 ($1) -0.22% $0 100.04.51.05.5205 FSA FEE EXPENSE $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.05.5704 OTHER SUPPLIES AND EXPENSES $354 $2,041 $1,593 $3,155 $2,000 $2,000 $186 $2,000 $2,000 $2,000 $0 0.00% $0 100.04.51.05.5746 SNOW FENCE AND POSTS $780 $997 $1,091 $929 $1,000 $1,000 $486 $1,000 $1,000 $1,000 $0 0.00% $0 100.04.51.05.5747 SAND AND SALT $133,715 $231,617 $218,075 $198,891 $215,000 $215,000 $158,974 $215,000 $215,000 $215,000 $0 0.00%$0 DPW - SNOW & ICE CONTROL Total $257,200 $445,361 $448,121 $386,478 $451,695 $451,695 $282,296 $449,083 $450,632 $450,632 ($1,063)-0.24%$0 Page 8 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 14, 2016 PUBLIC WORKS - UTILITY & STREET LIGHTING DIVISION: 100.04.51.06.5910 UTILITIES $72,784 $82,273 $83,582 $90,653 $86,000 $86,000 $53,051 $90,000 $91,000 $91,000 $5,000 5.81% $0 100.04.51.06.5911 INDUSTRIAL LIGHTING/REPAIR $2,034 $1,506 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.06.5912 TESS CORNERS LIGHTING $704 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.06.5916 STREET LIGHT MAINTENANCE $0 $0 $3,890 $7,570 $5,000 $5,000 $7,689 $8,000 $7,500 $7,500 $2,500 50.00%$0 DPW - UTILITY & STREET LIGHTING Total $75,522 $83,779 $87,472 $98,223 $91,000 $91,000 $60,740 $98,000 $98,500 $98,500 $7,500 8.24%$0 PUBLIC WORKS - MACHINERY & EQUIPMENT DIVISION: 100.04.51.07.5101 SALARIES AND WAGES $58,642 $57,676 $55,942 $66,443 $68,313 $68,313 $43,258 $68,313 $66,902 $66,902 ($1,411) -2.07% $0 100.04.51.07.5102 SALARIES & WAGES - OVERTIME $0 $0 $243 $388 $113 $113 $0 $113 $248 $248 $135 119.47% $0 100.04.51.07.5201 FICA $4,288 $4,137 $4,075 $4,847 $5,235 $5,235 $3,160 $5,235 $5,137 $5,137 ($98) -1.87% $0 100.04.51.07.5202 PENSION $3,455 $3,829 $3,769 $4,536 $4,149 $4,149 $2,855 $4,149 $4,239 $4,239 $90 2.17% $0 100.04.51.07.5203 HEALTH $17,281 $21,329 $22,197 $24,756 $16,179 $16,179 $18,895 $25,000 $15,088 $15,088 ($1,091) -6.74% $0 100.04.51.07.5204 LIFE $96 $119 $80 $80 $239 $239 $71 $110 $232 $232 ($7) -2.93% $0 100.04.51.07.5205 FSA FEE EXPENSE $47 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.07.5405 MAINT OF VEHICLES & EQUIPMEN $74,689 $66,937 $83,932 $102,625 $100,000 $100,000 $73,722 $100,000 $100,000 $100,000 $0 0.00%$0 100.04.51.07.5410 RENTAL OF EQUIPMENT $7,825 $6,970 $7,475 $8,875 $13,500 $13,500 $1,400 $13,500 $10,500 $10,500 ($3,000) -22.22% $0 100.04.51.07.5704 OTHER SUPPLIES AND EXPENSES $9,418 $3,971 $4,936 $7,436 $9,000 $9,000 $4,791 $9,000 $9,000 $9,000 $0 0.00% $0 100.04.51.07.5735 AUTO EXP - OIL & TIRE $5,643 $14,054 $20,481 $15,650 $15,000 $15,000 $12,661 $18,000 $18,000 $18,000 $3,000 20.00% $0 100.04.51.07.5736 GAS BOY FUEL $67,357 $101,465 $100,357 $91,275 $115,000 $115,000 $29,998 $115,000 $115,000 $115,000 $0 0.00% $0 100.04.51.07.6109 UNDERGROUND STORAGE TANK INS $1,310 $1,334 $796 $1,367 $1,400 $1,400 $1,391 $1,400 $1,400 $1,400 $0 0.00%$0 DPW - MACHINERY & EQUIPMENT Total $250,051 $281,821 $304,283 $328,277 $348,128 $348,128 $192,202 $359,820 $345,746 $345,746 ($2,382)-0.68%$0 PUBLIC WORKS - BUILDING MAINTENANCE DIVISION: 100.04.51.08.5101 SALARIES AND WAGES $19,973 $24,063 $13,456 $20,438 $22,800 $22,800 $5,527 $15,000 $21,534 $21,534 ($1,266) -5.55% $0 100.04.51.08.5102 SALARIES & WAGES - OVERTIME $0 $0 $522 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.08.5201 FICA $1,494 $1,810 $1,053 $1,532 $1,744 $1,744 $410 $1,150 $1,647 $1,647 ($97) -5.56% $0 100.04.51.08.5202 PENSION $772 $814 $570 $1,091 $1,382 $1,382 $253 $1,000 $1,359 $1,359 ($23) -1.66% $0 100.04.51.08.5203 HEALTH $3,998 $3,431 $1,772 $2,737 $5,400 $5,400 $1,044 $2,250 $4,857 $4,857 ($543) -10.06% $0 100.04.51.08.5204 LIFE $28 $30 $23 $35 $80 $80 $5 $20 $75 $75 ($5) -6.25% $0 100.04.51.08.5205 FSA FEE EXPENSE $5 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.08.5415 MAINT OF BLDGS & GROUNDS $6,935 $11,890 $10,273 $41,509 $38,230 $38,230 $34,870 $40,000 $45,000 $45,000 $6,770 17.71% $0 100.04.51.08.5605 TELEPHONE $0 $0 $0 $180 $120 $120 $160 $120 $120 $120 $0 0.00% $0 100.04.51.08.5704 OTHER SUPPLIES AND EXPENSES $339 $1,808 $562 $2,284 $1,500 $1,500 $407 $1,500 $1,500 $1,500 $0 0.00% $0 100.04.51.08.5910 UTILITIES $13,486 $15,953 $22,242 $34,149 $45,000 $45,000 $18,906 $45,000 $45,000 $45,000 $0 0.00% $0 100.04.51.08.5915 UTILITY-SEWER/WATER USAGE $1,684 $1,719 $1,809 $11,153 $11,000 $11,000 $8,667 $12,000 $12,000 $12,000 $1,000 9.09%$0 DPW - BUILDING MAINTENANCE Total $48,716 $61,517 $52,283 $115,109 $127,256 $127,256 $70,250 $118,040 $133,092 $133,092 $5,836 4.59%$0 PUBLIC WORKS - BRIDGES & DAMS DIVISION: 100.04.51.09.5101 SALARIES AND WAGES $1,352 $104 $2,326 $1,356 $1,500 $1,500 $0 $1,250 $1,407 $1,407 ($93) -6.20% $0 100.04.51.09.5102 SALARIES & WAGES - OVERTIME $0 $0 $4 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.09.5201 FICA $101 $8 $171 $101 $115 $115 $0 $95 $108 $108 ($7) -6.09% $0 100.04.51.09.5202 PENSION $80 $7 $147 $82 $91 $91 $0 $83 $89 $89 ($2) -2.20% $0 100.04.51.09.5203 HEALTH $270 $0 $918 $216 $355 $355 $0 $325 $317 $317 ($38) -10.70% $0 100.04.51.09.5204 LIFE $1 $0 $6 $3 $5 $5 $0 $3 $5 $5 $0 0.00% $0 100.04.51.09.5744 INSPECTIONS/OTHER MATERIALS $2,900 $300 $8,614 $4,836 $3,000 $3,000 $0 $3,000 $3,000 $3,000 $0 0.00%$0 DPW - BRIDGES & DAMS Total $4,703 $419 $12,186 $6,592 $5,066 $5,066 $0 $4,756 $4,926 $4,926 ($140)-2.76%$0 Page 9 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 14, 2016 PUBLIC WORKS - WEED CUTTING DIVISION: 100.04.51.10.5101 SALARIES AND WAGES $23,771 $23,661 $23,105 $27,028 $27,973 $27,973 $25,527 $29,500 $27,418 $27,418 ($555) -1.98% $0 100.04.51.10.5201 FICA $1,789 $1,765 $1,737 $2,037 $2,140 $2,140 $1,921 $2,300 $2,098 $2,098 ($42) -1.96% $0 100.04.51.10.5202 PENSION $1,347 $1,574 $1,600 $1,779 $1,696 $1,696 $1,654 $1,950 $1,730 $1,730 $34 2.00% $0 100.04.51.10.5203 HEALTH $2,384 $3,156 $3,503 $3,908 $6,625 $6,625 $4,053 $5,000 $6,184 $6,184 ($441) -6.66% $0 100.04.51.10.5204 LIFE $50 $72 $77 $85 $98 $98 $86 $105 $95 $95 ($3) -3.06% $0 100.04.51.10.5704 OTHER SUPPLIES AND EXPENSES $886 $390 $0 $386 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 DPW - WEED CUTTING Total $30,228 $30,618 $30,023 $35,222 $38,532 $38,532 $33,241 $38,855 $37,525 $37,525 ($1,007)-2.61%$0 TOTAL DPW DIVISIONS $1,695,463 $1,978,433 $2,015,692 $2,393,002 $2,381,604 $2,381,604 $1,491,832 $2,432,739 $2,423,647 $2,423,647 $42,043 1.77%$0 TOTAL PUBLIC WORKS $1,866,261 $2,159,467 $2,200,192 $2,574,786 $2,578,116 $2,578,116 $1,612,565 $2,622,174 $2,600,211 $2,600,211 $22,095 0.86%$0 CULTURE, RECREATION & EDUCATION - NON-DEPARTMENTAL: 100.05.06.00.6037 PARADE FUND $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $0 0.00% $0 100.05.06.00.6052 LITTLE MUSKEGO LAKE DISTRICT $47,479 $47,013 $50,419 $42,611 $50,500 $50,500 $50,999 $51,500 $50,000 $50,000 ($500)-0.99%$0 PARADE/LML DISTRICT Total $56,479 $56,013 $59,419 $51,611 $59,500 $59,500 $59,999 $60,500 $59,000 $59,000 ($500)-0.84%$0 CULTURE, RECREATION & EDUCATION - LIBRARY: 100.05.71.00.5101 SALARY & WAGES $544,015 $574,213 $594,646 $609,546 $583,401 $583,401 $356,081 $570,000 $586,070 $586,070 $2,669 0.46% $0 100.05.71.00.5102 SALARIES & WAGES - OVERTIME $4,608 $1,037 $730 $0 $2,000 $2,000 $0 $1,000 $2,000 $2,000 $0 0.00% $0 100.05.71.00.5201 FICA $39,835 $43,492 $45,127 $46,149 $45,629 $45,629 $27,519 $44,000 $46,603 $46,603 $974 2.13% $0 100.05.71.00.5202 PENSION $31,497 $37,037 $39,824 $38,812 $35,713 $35,713 $21,788 $33,000 $38,119 $38,119 $2,406 6.74% $0 100.05.71.00.5203 HEALTH $111,840 $118,806 $119,202 $125,013 $127,776 $127,776 $49,009 $80,000 $71,580 $71,580 ($56,196) -43.98% $0 100.05.71.00.5204 LIFE $2,104 $1,674 $1,675 $1,405 $1,466 $1,466 $779 $1,200 $1,282 $1,282 ($184) -12.54% $0 100.05.71.00.5205 FSA FEE EXPENSE $0 $5 $29 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.00.5229 HEALTH INSURANCE ALLOWANCE $8,785 $11,510 $12,120 $10,575 $10,560 $10,560 $10,720 $17,000 $21,120 $21,120 $10,560 100.00% $0 100.05.71.00.5302 MILEAGE $675 $1,032 $653 $728 $1,200 $1,200 $533 $1,000 $1,200 $1,200 $0 0.00% $0 100.05.71.00.5303 CONFERENCES & TRAINING $1,473 $1,475 $2,310 $1,997 $3,500 $3,500 $1,705 $3,500 $3,500 $3,500 $0 0.00% $0 100.05.71.00.5305 DUES & MEMBERSHIP $0 $835 $1,051 $1,006 $1,200 $1,200 $887 $1,200 $1,300 $1,300 $100 8.33% $0 100.05.71.00.5401 LIBRARY EQUIPMENT $14,252 $10,511 $12,829 $13,106 $15,000 $15,000 $10,262 $15,000 $19,000 $19,000 $4,000 26.67% $0 100.05.71.00.5415 MAINTENANCE OF BLDG & GROUNDS $17,131 $19,227 $37,817 $33,038 $34,000 $34,000 $33,972 $37,000 $36,000 $36,000 $2,000 5.88%$0 100.05.71.00.5505 COMPUTER CHARGES $37,428 $32,141 $33,399 $33,053 $30,000 $30,000 $26,561 $30,000 $33,390 $33,390 $3,390 11.30% $0 100.05.71.00.5602 TELEPHONE $3,862 $3,524 $75 $321 $300 $300 $150 $300 $300 $300 $0 0.00% $0 100.05.71.00.5701 OFFICE SUPPLIES AND EXPENSES $15,544 $21,514 $20,317 $20,543 $20,000 $20,000 $15,974 $20,000 $9,800 $9,800 ($10,200) -51.00% $0 100.05.71.00.5702 PROCESSING SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $16,400 $16,400 $16,400 #DIV/0! $0 100.05.71.00.5703 HOUSEKEEPING SUPPLIES $3,198 $3,628 $2,835 $2,825 $4,000 $4,000 $2,125 $4,000 $3,500 $3,500 ($500) -12.50% $0 100.05.71.00.5740 LIBRARY GRANT EXPENSE $0 $0 $0 $0 $1,813 $1,813 $6,290 $6,171 $1,592 $1,592 ($221) -12.19% $0 100.05.71.00.5752 LIBRARY FRIENDS EXPENSE $0 $0 $0 $0 $5,000 $5,000 $3,389 $5,000 $5,000 $5,000 $0 0.00% $0 100.05.71.00.5774 LIBRARY REPLACEMENT $0 $0 $0 $0 $1,200 $1,200 $69 $1,500 $1,300 $1,300 $100 8.33% $0 100.05.71.00.5835 HOUSEKEEPING SERVICES $36,588 $36,588 $36,588 $36,638 $38,500 $38,500 $24,392 $38,500 $38,500 $38,500 $0 0.00% $0 100.05.71.00.5910 GAS & ELECTRIC $77,675 $76,554 $88,539 $71,865 $83,500 $83,500 $39,971 $80,000 $80,000 $80,000 ($3,500) -4.19% $0 100.05.71.00.5915 SEWER & WATER $1,900 $2,000 $1,900 $2,226 $2,500 $2,500 $1,229 $2,500 $2,500 $2,500 $0 0.00% $0 100.05.71.00.6062 PROGRAMMING $0 $0 $2,934 $2,999 $5,000 $5,000 $3,603 $5,000 $5,000 $5,000 $0 0.00% $0 100.05.71.01.5711 PRINT MATERIALS $0 $0 $115,232 $121,382 $114,000 $114,000 $61,772 $114,000 $115,000 $115,000 $1,000 0.88% $0 100.05.71.01.5713 PRINT MATERIALS - ADULT $20,705 $38,857 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.02.5711 AUDIO VISUAL MATERIALS $0 $0 $46,487 $45,905 $50,000 $50,000 $24,433 $50,000 $50,000 $50,000 $0 0.00% $0 100.05.71.03.5711 ELECTRONIC MATERIALS $0 $0 $13,936 $14,329 $16,000 $16,000 $12,703 $16,000 $16,000 $16,000 $0 0.00% $0 Page 10 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 14, 2016 LIBRARY (Continued) 100.05.71.03.5714 AUDIO VISUAL MATERIAL - A.V. $21,991 $29,965 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.11.5713 PRINT MATERIALS - JUVENILE $20,000 $23,733 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.12.5714 AUDIO VISUAL MATERIAL - JUVENL $1,447 $8,728 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.14.5713 PRINT MATERIALS - MISC $3,892 $6,573 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.18.5713 PRINT MATERIALS - NEWSPAPER $432 $423 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.19.5713 PRINT MATERIALS - PERIODICALS $6,256 $6,689 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.23.5713 PRINT MATERIALS - REFERENCE $1,812 $1,712 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.26.5713 PRINT MATERIALS - SERIALS $2,042 $3,850 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.35.5714 AUDIO VISUAL MATRL - DATA BASE $0 $10,434 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.36.5713 PRINT MATERIALS - YOUNG ADULT $0 $8,402 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 LIBRARY Total $1,030,989 $1,136,170 $1,230,257 $1,233,460 $1,233,258 $1,233,258 $735,916 $1,176,871 $1,206,056 $1,206,056 ($27,202)-2.21%$0 CULTURE, RECREATION & EDUCATION - PARKS ADMINISTRATION: 100.05.72.01.5101 SALARIES & WAGES OTHER $131,828 $139,701 $131,729 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5102 PARKS DEPT. OVERTIME $1,395 $3,363 $2,954 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5201 FICA $10,347 $9,766 $9,928 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5202 PENSION $7,958 $8,430 $9,068 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5203 HEALTH $26,303 $21,488 $21,617 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5204 LIFE $725 $713 $639 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5205 FSA FEE EXPENSE $61 $57 $25 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5225 CLOTHING ALLOWANCE $675 $390 $150 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5229 HEALTH INS. ALLOWANCE $4,800 $4,800 $4,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5506 COMPUTER CHARGES/CITY HALL $4,906 $3,566 $3,113 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.01.5603 TELEPHONE/PARKS $1,082 $1,028 $201 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PARKS-ADMINISTRATION Total $190,081 $193,301 $183,424 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 CULTURE, RECREATION & EDUCATION - PARKS OPERATIONS: 100.05.72.02.5101 SALARIES AND WAGES $11,636 $8,535 $6,244 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5102 OVERTIME $1,079 $128 $1,170 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5130 WAGES PARKS OTHER $24,440 $24,741 $24,257 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5131 WAGES SHOP WORK $21,141 $18,104 $18,666 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5132 WAGES BUILDING/GROUNDS MAINT $46,508 $46,982 $37,551 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5133 WAGES GRASS MOWING $13,874 $15,006 $15,655 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5134 WAGES ATHLETIC FIELD PREPARA $724 $420 $579 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5135 WAGES SNOW REMOVAL $4,540 $7,717 $12,856 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5201 FICA $9,406 $10,472 $9,255 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5202 PENSION $4,412 $5,805 $5,240 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5203 HEALTH $7,257 $7,844 $7,707 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5204 LIFE $259 $392 $305 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5225 CLOTHING ALLOWANCE $1,255 $1,377 $1,374 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5301 TRAINING $265 $145 $45 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5405 MAINT OF VEHICLES & EQUIP $16,953 $20,626 $23,576 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5410 RENTALS & LEASES $1,775 $1,331 $1,090 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5415 MAINT OF BLDGS & GROUNDS $16,712 $22,110 $19,939 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5702 OPERATING SUPPLIES & EXPENSE $6,026 $4,846 $7,222 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5731 SMALL TOOLS & MINOR EQUIPMEN $3,825 $4,888 $5,939 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5735 GAS, OIL & LUBRICATION $14,856 $13,896 $13,202 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5801 PROFESSIONAL & CONSULTANT FE $1,155 $1,196 $237 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5820 CONTRACTED SERVICES $61,531 $52,678 $60,716 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5910 UTILITIES $20,053 $20,327 $20,884 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.02.5915 UTILITIES/WCA/RCA $7,306 $7,606 $8,948 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PARKS-OPERATIONS Total $296,988 $297,172 $302,657 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 Page 11 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 14, 2016 CULTURE, RECREATION & EDUCATION - PARKS HISTORICAL: 100.05.72.03.5603 TELEPHONE CHARGES/PARKS $133 $122 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.03.5702 OPERATING SUPPLIES & EXPENSES $693 $939 $2,744 $668 $775 $775 $605 $775 $1,500 $1,500 $725 93.55% $0 100.05.72.03.5820 CONTRACTED SERVICES $4,862 $4,906 $4,856 $5,441 $5,550 $5,550 $3,104 $5,550 $5,800 $5,800 $250 4.50% $0 100.05.72.03.5910 UTILITIES $4,015 $4,004 $5,225 $3,540 $5,400 $5,400 $2,330 $5,400 $5,500 $5,500 $100 1.85% $0 100.05.72.03.5915 SEWER AND WATER USAGE $858 $772 $904 $849 $950 $950 $671 $950 $970 $970 $20 2.11%$0 PARKS-HISTORICAL Total $10,560 $10,743 $13,728 $10,498 $12,675 $12,675 $6,710 $12,675 $13,770 $13,770 $1,095 8.64%$0 CULTURE, RECREATION & EDUCATION - PARKS H.S. ATHLETIC: 100.05.72.04.5420 FEE TO SCHOOL DISTRICT $2,480 $2,961 $2,900 $2,900 $3,000 $3,000 $0 $3,000 $3,000 $3,000 $0 0.00% $0 100.05.72.04.5702 OPERATING SUPPLIES & EXPENSE $457 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.04.5820 CONTRACTED SERVICES $6,000 $6,000 $6,000 $6,000 $6,100 $6,100 $0 $6,100 $6,100 $6,100 $0 0.00% $0 100.05.72.04.5910 UTILITIES $1,316 $1,519 $1,521 $1,551 $1,750 $1,750 $0 $1,750 $1,785 $1,785 $35 2.00% $0 100.05.72.04.5915 SEWER AND WATER USAGE $6,934 $5,030 $5,035 $5,135 $5,750 $5,750 $0 $5,750 $6,000 $6,000 $250 4.35%$0 PARKS-HS ATHLETIC FIELD Total $17,186 $15,510 $15,456 $15,587 $16,600 $16,600 $0 $16,600 $16,885 $16,885 $285 1.72%$0 TOTAL PARKS $514,815 $516,726 $515,265 $26,085 $29,275 $29,275 $6,710 $29,275 $30,655 $30,655 $1,380 4.71%$0 CULTURE, RECREATION & EDUCATION - RECREATION ADMINISTRATION: 100.05.72.10.5101 SALARIES & WAGES $129,917 $132,447 $139,950 $134,427 $127,737 $127,737 $81,430 $127,737 $126,480 $126,480 ($1,258) -0.98% $0 100.05.72.10.5110 INSTRUCTION RELATED $0 $0 $792 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.10.5102 SALARIES & WAGES - OVERTIME $981 $912 $557 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.10.5201 FICA $9,498 $9,546 $10,144 $9,847 $9,864 $9,864 $5,893 $9,864 $9,676 $9,676 ($188) -1.91% $0 100.05.72.10.5202 PENSION $7,633 $8,710 $9,705 $7,663 $8,431 $8,431 $5,368 $8,431 $8,601 $8,601 $170 2.02% $0 100.05.72.10.5203 HEALTH $37,327 $51,072 $47,106 $49,001 $62,366 $62,366 $38,489 $61,000 $59,837 $59,837 ($2,529) -4.05% $0 100.05.72.10.5204 LIFE $343 $354 $292 $138 $147 $147 $115 $147 $169 $169 $22 15.26% $0 100.05.72.10.5205 FSA FEE EXPENSE $65 $59 $39 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.10.5229 HEALTH INS. ALLOWANCE $0 $0 $0 $500 $1,200 $1,200 $300 $300 $0 $0 ($1,200) -100.00% $0 100.05.72.10.5301 TRAINING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.10.5302 MILEAGE $593 $874 $307 $381 $1,000 $1,000 $69 $300 $550 $550 ($450) -45.00% $0 100.05.72.10.5303 CONFERENCES AND SPECIAL EVEN $0 $0 $50 $952 $1,510 $1,510 $0 $1,650 $1,650 $1,650 $140 9.27% $0 100.05.72.10.5305 DUES AND MEMBERSHIPS $1,110 $1,089 $1,109 $1,055 $965 $965 $626 $970 $970 $970 $5 0.52% $0 100.05.72.10.5401 COPIER MAINTENANCE $301 $0 $1,017 $514 $1,200 $1,200 $846 $1,400 $1,400 $1,400 $200 16.67% $0 100.05.72.10.5506 COMPUTER CHARGES/CITY HALL $8,430 $7,745 $8,375 $8,354 $9,020 $9,020 $9,232 $9,100 $11,120 $11,120 $2,100 23.28% $0 100.05.72.10.5601 TELEPHONE $1,292 $1,431 $620 $530 $1,440 $1,440 $400 $720 $720 $720 ($720) -50.00% $0 100.05.72.10.5701 OFFICE SUPPLIES AND EXPENSES $2,940 $2,589 $2,414 $2,611 $2,670 $2,670 $1,003 $2,600 $2,800 $2,800 $130 4.87% $0 100.05.72.10.5702 OPERATING SUPPLIES AND EXPEN $10 $267 $236 $827 $600 $600 $300 $600 $600 $600 $0 0.00% $0 100.05.72.10.5820 CONTRACTED SERVICES $12,168 $16,347 $15,446 $16,943 $15,600 $15,600 $10,950 $15,600 $10,500 $10,500 ($5,100) -32.69% $0 100.05.72.10.6080 GIFT CERTIFICATES $0 $0 $0 $0 $80 $80 $0 $0 $0 $0 ($80) -100.00% $0 100.05.72.10.6035 TICKET SALES EXPENSE $0 $0 $0 $17,251 $17,500 $17,500 $1,967 $18,450 $18,100 $18,100 $600 3.43%$0 RECREATION-ADMINISTRATION Total $212,609 $233,441 $238,159 $250,994 $261,329 $261,329 $156,987 $258,869 $253,172 $253,172 ($8,157)-3.12%$0 CULTURE, RECREATION & EDUCATION - RECREATION AQUATICS PROGRAM: 100.05.72.11.5110 INSTRUCTION RELATED $1,725 $595 $520 $1,500 $1,550 $1,550 $900 $1,320 $1,650 $1,650 $100 6.45% $0 100.05.72.11.5301 TRAINING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.11.5820 CONTRACTED SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.11.6002 CRIMINAL HISTORY CHECKS $7 $0 $0 $0 $30 $30 $0 $0 $20 $20 ($10)-33.33%$0 RECREATION-AQUATICS Total $1,732 $595 $520 $1,500 $1,580 $1,580 $900 $1,320 $1,670 $1,670 $90 5.70%$0 Page 12 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 14, 2016 CULTURE, RECREATION & EDUCATION - RECREATION ARTS & CRAFTS PROGRAM: 100.05.72.12.5101 SALARIES AND WAGES $648 $1,621 $0 $0 $100 $100 $0 $100 $100 $100 $0 0.00% $0 100.05.72.12.5110 INSTRUCTION RELATED $2,479 $2,956 $5,431 $3,101 $5,176 $5,176 $4,236 $6,216 $5,536 $5,536 $360 6.96% $0 100.05.72.12.5201 FICA $50 $124 $0 $0 $8 $8 $0 $8 $8 $8 $0 0.00% $0 100.05.72.12.5702 OPERATING SUPPLIES $142 $51 $0 $0 $160 $160 $0 $160 $160 $160 $0 0.00% $0 100.05.72.12.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $7 $7 $0 $0 $7 $7 $0 0.00%$0 RECREATION-ARTS & CRAFTS Total $3,319 $4,752 $5,431 $3,101 $5,451 $5,451 $4,236 $6,484 $5,811 $5,811 $360 6.60%$0 CULTURE, RECREATION & EDUCATION - RECREATION ATHLETICS PROGRAM: 100.05.72.13.5101 SALARIES AND WAGES $20,016 $22,768 $17,208 $18,476 $27,576 $27,576 $18,252 $21,000 $24,337 $24,337 ($3,239) -11.75% $0 100.05.72.13.5110 INSTRUCTION RELATED $83,932 $95,554 $85,834 $85,669 $94,707 $94,707 $76,667 $97,500 $103,231 $103,231 $8,524 9.00% $0 100.05.72.13.5201 FICA $2,743 $3,131 $2,579 $1,414 $2,110 $2,110 $1,425 $1,606 $1,862 $1,862 ($248) -11.75% $0 100.05.72.13.5702 OPERATING SUPPLIES $6,544 $5,882 $4,391 $4,502 $6,751 $6,751 $5,965 $7,000 $8,020 $8,020 $1,269 18.80% $0 100.05.72.13.5820 CONTRACTED SERVICES $2,868 $3,369 $3,150 $3,138 $5,014 $5,014 $2,872 $2,872 $5,088 $5,088 $75 1.49% $0 100.05.72.13.6002 CRIMINAL HISTORY CHECKS $182 $0 $7 $35 $432 $432 $266 $266 $291 $291 ($141)-32.64%$0 RECREATION-ATHLETICS Total $116,285 $130,704 $113,169 $113,233 $136,589 $136,589 $105,446 $130,244 $142,828 $142,828 $6,239 4.57%$0 CULTURE, RECREATION & EDUCATION - RECREATION SAFETY PROGRAM: 100.05.72.14.5101 SALARIES AND WAGES $1,282 $1,500 $1,260 $1,533 $1,575 $1,575 $1,039 $1,300 $1,575 $1,575 $0 0.00% $0 100.05.72.14.5110 INSTRUCTION RELATED $3,244 $620 $1,248 $740 $850 $850 $510 $1,000 $1,200 $1,200 $350 41.18% $0 100.05.72.14.5201 FICA $98 $115 $96 $117 $120 $120 $79 $100 $120 $120 $0 0.00% $0 100.05.72.14.5702 OPERATING SUPPLIES $96 $97 $0 $295 $200 $200 $0 $0 $200 $200 $0 0.00% $0 100.05.72.14.5730 PROGRAM MATERIALS $3,198 $3,287 $1,905 $2,886 $2,994 $2,994 $1,593 $2,000 $2,994 $2,994 $0 0.00% $0 100.05.72.14.5820 CONTRACTED SERVICES $0 $2,508 $2,280 $2,550 $2,520 $2,520 $0 $2,040 $2,100 $2,100 ($420) -16.67% $0 100.05.72.14.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 RECREATION-SAFETY Total $7,918 $8,126 $6,789 $8,122 $8,259 $8,259 $3,221 $6,440 $8,189 $8,189 ($70)-0.85%$0 CULTURE, RECREATION & EDUCATION - RECREATION CHILD CARE PROGRAM: 100.05.72.16.5101 SALARIES AND WAGES $63,797 $61,614 $61,691 $72,513 $68,744 $68,744 $56,379 $63,984 $68,211 $68,211 ($533) -0.78% $0 100.05.72.16.5201 FICA $4,881 $4,714 $4,774 $5,547 $5,259 $5,259 $4,313 $4,895 $5,218 $5,218 ($41) -0.78% $0 100.05.72.16.5301 TRAINING $120 $53 $0 $22 $75 $75 $0 $0 $75 $75 $0 0.00% $0 100.05.72.16.5702 OPERATING SUPPLIES $8,698 $9,786 $8,205 $9,230 $8,680 $8,680 $4,547 $7,500 $8,710 $8,710 $30 0.35% $0 100.05.72.16.5820 CONTRACTED SERVICES $7,928 $6,689 $7,187 $9,679 $10,935 $10,935 $7,805 $12,000 $17,815 $17,815 $6,880 62.92% $0 100.05.72.16.6002 CRIMINAL HISTORY CHECKS $0 $84 $280 $252 $251 $251 $91 $248 $248 $248 ($3)-1.20%$0 RECREATION-CHILD CARE Total $85,424 $82,940 $82,137 $97,243 $93,944 $93,944 $73,134 $88,627 $100,277 $100,277 $6,333 6.74%$0 CULTURE, RECREATION & EDUCATION - RECREATION LEAGUES PROGRAM: 100.05.72.17.5101 SALARIES AND WAGES $17,190 $14,622 $12,148 $9,371 $9,349 $9,349 $2,218 $2,500 $5,143 $5,143 ($4,207) -44.99% $0 100.05.72.17.5110 INSTRUCTION RELATED $600 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.17.5201 FICA $1,315 $1,119 $929 $717 $715 $715 $170 $191 $393 $393 ($322) -45.00% $0 100.05.72.17.5302 MILEAGE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.17.5702 OPERATING SUPPLIES & EXPENSES $42,622 $45,536 $46,737 $10,354 $2,456 $2,456 $315 $440 $1,482 $1,482 ($974) -39.66% $0 100.05.72.17.5820 CONTRACTED SERVICES $0 $1,050 $2,118 $4,275 $2,640 $2,640 $330 $1,980 $3,300 $3,300 $660 25.00% $0 100.05.72.17.6002 CRIMINAL HISTORY CHECKS $273 $546 $483 $161 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 RECREATION-LEAGUES Total $62,000 $62,872 $62,415 $24,879 $15,160 $15,160 $3,033 $5,111 $10,318 $10,318 ($4,842)-31.94%$0 CULTURE, RECREATION & EDUCATION - RECREATION VARIED INTERESTS PROGRAM: 100.05.72.18.5101 SALARIES AND WAGES $1,853 $1,805 $1,895 $3,119 $7,319 $7,319 $1,758 $2,908 $7,453 $7,453 $134 1.82% $0 100.05.72.18.5110 INSTRUCTION RELATED $7,027 $11,627 $10,096 $9,274 $11,983 $11,983 $3,128 $7,100 $11,951 $11,951 ($32) -0.26% $0 100.05.72.18.5201 FICA $142 $138 $145 $239 $560 $560 $134 $222 $570 $570 $10 1.83% $0 100.05.72.18.5702 OPERATING SUPPLIES $1,017 $1,504 $0 $222 $775 $775 $171 $375 $610 $610 ($165) -21.29% $0 100.05.72.18.5820 CONTRACTED SERVICES $571 $0 $572 $0 $1,320 $1,320 $570 $250 $1,320 $1,320 $0 0.00% $0 100.05.72.18.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 RECREATION-VARIED INTERESTS Total $10,609 $15,074 $12,708 $12,853 $21,956 $21,956 $5,762 $10,855 $21,904 $21,904 ($53)-0.24%$0 Page 13 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 14, 2016 CULTURE, RECREATION & EDUCATION - RECREATION PARKS PROGRAM: 100.05.72.19.5101 SALARIES AND WAGES $0 $0 $0 $0 $18,798 $18,798 $13,587 $15,787 $18,307 $18,307 ($490) -2.61% $0 100.05.72.19.5201 FICA $0 $0 $0 $0 $1,438 $1,438 $1,039 $1,207 $1,401 $1,401 ($38) -2.61% $0 100.05.72.19.5702 OPERATING SUPPLIES AND EXPEN $0 $0 $0 $0 $250 $250 $202 $202 $250 $250 $0 0.00% $0 100.05.72.19.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $10 $10 $0 $0 $7 $7 ($3)-30.00%$0 RECREATION-PARKS Total $0 $0 $0 $0 $20,496 $20,496 $14,828 $17,196 $19,965 $19,965 ($531)-2.59%$0 TOTAL RECREATION PROGRAMS $287,286 $305,063 $283,168 $260,931 $303,435 $303,435 $210,560 $266,277 $310,961 $310,961 $7,526 2.48%$0 TOTAL RECREATION $499,895 $538,504 $521,327 $511,925 $564,764 $564,764 $367,547 $525,146 $564,133 $564,133 ($631)-0.11%$0 TOTAL PARKS & RECREATION $1,014,710 $1,055,230 $1,036,592 $538,010 $594,039 $594,039 $374,257 $554,421 $594,788 $594,788 $749 0.13%$0 $2,102,178 $2,247,413 $2,326,268 $1,823,081 $1,886,797 $1,886,797 $1,170,172 $1,791,792 $1,859,844 $1,859,844 ($26,953)-1.43%$0 CONSERVATION & DEVELOPMENT - CDD PLANNING DIVISION: 100.06.18.01.5101 SALARIES AND WAGES $180,766 $203,318 $227,133 $239,014 $255,119 $255,119 $163,252 $255,119 $275,969 $275,969 $20,850 8.17%$0 100.06.18.01.5102 OVERTIME $956 $67 $885 $791 $4,980 $4,980 $961 $1,500 $1,668 $1,668 ($3,312) -66.50% $0 100.06.18.01.5201 FICA $13,764 $15,257 $17,437 $18,287 $20,632 $20,632 $12,402 $19,650 $21,606 $21,606 $974 4.72% $0 100.06.18.01.5202 PENSION $10,779 $13,560 $15,939 $16,272 $17,167 $17,167 $10,838 $16,950 $18,879 $18,879 $1,713 9.98% $0 100.06.18.01.5203 HEALTH $29,944 $33,347 $33,608 $31,432 $40,129 $40,129 $32,877 $55,000 $71,028 $71,028 $30,899 77.00% $0 100.06.18.01.5204 LIFE $168 $172 $204 $217 $282 $282 $194 $300 $375 $375 $94 33.22% $0 100.06.18.01.5205 FSA FEE EXPENSE $196 $172 $101 $0 $216 $216 $0 $0 $0 $0 ($216) -100.00% $0 100.06.18.01.5229 HEALTH INSURANCE ALLOWANCE $4,800 $4,800 $9,200 $9,200 $9,600 $9,600 $5,600 $7,200 $4,800 $4,800 ($4,800) -50.00% $0 100.06.18.01.5301 TRAINING $235 $133 $99 $60 $400 $400 $50 $300 $400 $400 $0 0.00% $0 100.06.18.01.5302 MILEAGE $529 $446 $751 $1,024 $500 $500 $324 $500 $500 $500 $0 0.00% $0 100.06.18.01.5303 CONFERENCES & SPECIAL EVENTS $1,677 $2,798 $2,430 $5,046 $2,650 $2,650 $1,840 $2,650 $2,650 $2,650 $0 0.00% $0 100.06.18.01.5305 MEMBERSHIPS & DUES $1,125 $1,225 $1,170 $920 $1,100 $1,100 $1,765 $1,765 $1,100 $1,100 $0 0.00% $0 100.06.18.01.5405 VEHICLE MAINTENANCE $547 $0 $31 $0 $350 $350 $0 $300 $350 $350 $0 0.00% $0 100.06.18.01.5410 MAINT. & RENTAL OF EQUIP. - $5,884 $6,474 $7,198 $3,175 $5,400 $5,400 $3,494 $5,600 $5,800 $5,800 $400 7.41% $0 100.06.18.01.5506 COMPUTER CHARGES/CITY HALL $2,400 $2,400 $2,400 $2,400 $2,400 $2,400 $2,685 $2,685 $2,700 $2,700 $300 12.50% $0 100.06.18.01.5601 TELEPHONE/CITY HALL $1,532 $1,451 $695 $922 $1,020 $1,020 $550 $1,020 $1,020 $1,020 $0 0.00% $0 100.06.18.01.5701 OFFICE SUPPLIES $649 $460 $511 $192 $800 $800 $426 $675 $800 $800 $0 0.00% $0 100.06.18.01.5704 OTHER SUPPLIES AND EXPENSES $928 $2,309 $1,692 $2,116 $2,000 $2,000 $728 $1,160 $2,300 $2,300 $300 15.00% $0 100.06.18.01.5713 PRINT MATERIALS $0 $292 $0 $376 $500 $500 $0 $450 $500 $500 $0 0.00% $0 100.06.18.01.5801 PROFESSIONAL SERVICES $7,530 $2,179 $0 $575 $4,000 $4,000 $0 $1,000 $2,000 $2,000 ($2,000) -50.00% $0 100.06.18.01.5804 ECONOMIC DEVELOPMENT $2,182 $4,161 $2,155 $6,971 $8,000 $8,000 $2,267 $4,070 $8,000 $8,000 $0 0.00% $0 100.06.18.01.6010 COMPREHENSIVE PLAN $0 $0 $0 $0 $4,000 $4,000 $300 $1,300 $500 $500 ($3,500)-87.50%$0 CDD-PLAN DIVISION Total $266,592 $295,021 $323,638 $338,990 $381,244 $381,244 $240,553 $379,194 $422,946 $422,946 $41,702 10.94%$0 $266,592 $295,021 $323,638 $338,990 $381,244 $381,244 $240,553 $379,194 $422,946 $422,946 $41,702 10.94%$0 CAPITAL OUTLAY - INFORMATION TECHNOLOGY/POLICE/PUBLIC WORKS: 100.07.01.06.6501 COMPUTER REPLACEMENTS $33,663 $20,268 $49,468 $16,695 $18,000 $18,000 $9,570 $18,000 $18,000 $18,000 $0 0.00% $0 100.07.01.06.6502 MOBILE DEVICES $0 $0 $6,256 $4,393 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.07.01.06.6503 SERVER/HOST REPLACEMENTS $0 $0 $0 $6,448 $0 $0 $0 $0 $7,000 $7,000 $7,000 #DIV/0! $0 100.07.01.06.6504 SOCIAL MEDIA ARCHIVE $0 $0 $0 $0 $0 $0 $0 $0 $4,000 $4,000 $4,000 #DIV/0! $0 100.07.20.01.6501 POLICE VEHICLE REPLACEMENT $125,416 $96,731 $98,681 $105,269 $77,700 $77,700 $75,636 $75,636 $103,000 $103,000 $25,300 32.56% $0 100.07.51.02.6502 MAJOR ROAD IMPROVEMENT $825,033 $636,541 $609,889 $729,172 $700,000 $700,000 $84,041 $700,000 $725,000 $725,000 $25,000 3.57% $0 100.07.51.07.6504 DPW VEHICLE REPLACEMENT $160,037 $163,683 $165,605 $173,153 $185,000 $185,000 $95,100 $185,000 $185,000 $185,000 $0 0.00%$0 TOTAL CAPITAL OUTLAY $1,144,149 $917,224 $929,899 $1,035,130 $980,700 $980,700 $264,347 $978,636 $1,042,000 $1,042,000 $61,300 6.25%$0 TOTAL CULTURE, RECREATION & EDUCATION TOTAL CONSERVATION & DEVELOPMENT Page 14 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 14, 2016 CONTINGENCY (0.50% OF BUDGET-MINIMUM): 100.07.81.00.6601 CONTINGENCY FUND $0 $0 $0 $0 $74,025 $74,025 $0 $0 $80,000 $80,000 $5,975 8.07%$0 DEBT SERVICE - NON-DEPARTMENTAL: 100.08.06.00.6090 BANK SERVICE CHARGES $14,989 $18,952 $17,239 $18,338 $18,000 $18,000 $13,430 $18,500 $19,000 $19,000 $1,000 5.56%$0 TOTAL DEBT SERVICE $14,989 $18,952 $17,239 $18,338 $18,000 $18,000 $13,430 $18,500 $19,000 $19,000 $1,000 5.56%$0 OTHER FINANCING USES: 100.30.80.00.9270 GF TRF TO COMP ABS FUND #270 $0 $0 $2,805,819 $42,063 $0 $0 $0 $0 $40,000 $40,000 $40,000 #DIV/0! $0 100.30.80.00.9410 TRF TO CAPITAL FROM GF $0 $0 $0 $0 $213,610 $213,610 $213,610 $213,610 $0 $0 ($213,610)-100.00%$0 TOTAL OTHER FINANCING USES $0 $0 $2,805,819 $42,063 $213,610 $213,610 $213,610 $213,610 $40,000 $40,000 ($173,610)0.00%$0 TOTAL GENERAL FUND EXPENDITURES $13,350,652 $13,977,467 $16,830,308 $13,938,218 $14,877,720 $14,877,720 $8,641,708 $14,403,186 $15,055,750 $15,055,750 $178,030 1.20%$0 GENERAL FUND BALANCE $6,078,460 $6,266,661 $3,854,184 $4,488,995 $5,598,979 $5,598,979 $4,985,625 $4,985,625 $4,985,625 -$613,354 -10.95%$0 PER RESOLUTION #053-2015, UNASSIGNED FUND BALANCE (2 MONTHS EXP):$2,509,292 $2,509,292 $0 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 2016 Budget - $14,877,720 2017 Proposed - $15,055,750 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 2016 Budget - $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 2017 Proposed - $15,055,750 $2,421,572 $6,566,527 $2,600,211 $3,650 $1,859,844 $422,946 $1,122,000 $19,000 $40,000 Change $44,802 $201,719 $22,095 $- $(26,953) $41,702 $67,275 $1,000 $(173,610) CITY OF MUSKEGO General Fund Expenditures SECTION 5 PROPOSED 2017 PERSONNEL BUDGET 2016 2017 DEPARTMENT POSITION STATUS ADOPTED PROPOSED CHANGE MAYOR MAYOR SECRETARY Part-Time 0.25 0.15 (0.10) 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 1.67 DEPUTY CLERK Full-Time 1.00 1.00 ASSISTANT DEPUTY CLERK Full-Time 1.00 1.00 HUMAN RESOURCE COORDINATOR Full-Time 0.80 0.55 SENIOR FISCAL ASST Full-Time 1.00 1.00 UTILITY ACCOUNT CLERK Full-Time 0.50 0.50 7.80 7.72 (0.08) LAW ATTORNEY Full-Time 1.00 1.00 SECRETARY Part-Time 0.25 0.10 LEGAL INTERN Temporary 0.00 0.50 1.25 1.50 0.25 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 0.50 GIS COORDINATOR Full-Time 0.50 0.50 PC INTERN Part-Time 0.50 0.50 3.00 2.50 (0.50) POLICE POLICE CHIEF Full-Time 1.00 1.00 C.R. OFFICER Full-Time 1.00 1.00 CAPTAIN Full-Time 2.00 2.00 DETECTIVE Full-Time 2.00 2.00 LIEUTENANT Full-Time 4.00 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 6.00 6.00 37.00 37.00 0.00 CIVILIAN PERSONNEL PD ADMIN ASSISTANT Full-Time 1.00 1.00 POLICE CLERK Full-Time 4.00 0.00 TELECOMMUNICATOR / POLICE CLERK Full-Time 4.00 8.00 9.00 9.00 0.00 CDD - BUILDING INSPECTION BUILDING/ENGINEERING CLERK Full-Time 0.50 0.50 0.50 0.50 0.00 CDD - PLANNING COMMUNITY DEV. DIRECTOR Full-Time 1.00 1.00 GIS COORDINATOR Full-Time 0.50 0.50 PLANNER Full-Time 1.00 1.00 PLANNING SECRETARY Full-Time 1.00 1.00 CONSRV COOR/FORESTER Full-Time 1.00 1.00 CONSERVATION TECH Part-Time 0.48 0.48 4.98 4.98 0.00 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 2016 2017 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) 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 0.50 0.50 ENGINEERING INTERN Part-Time 0.50 0.50 3.00 3.00 0.00 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 3.00 3.00 HIGHWAY PATROL Full-Time 11.00 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 REFERENCE 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 0.50 CHILDREN'S ASSISTANT Full-Time 1.00 1.00 LIBRARY AIDE Part-Time 3.00 3.50 LIBRARY SHELVER Part-Time 0.80 0.80 13.80 13.80 0.00 RECREATION RECREATION MANAGER Full-Time 1.00 1.00 RECREATION PROGRAM SPECIALIST Full-Time 1.00 1.00 RECREATION SPECIALIST Part-Time 0.25 0.00 RECREATION CLERK Part-Time 0.00 0.08 2.25 2.08 (0.17) 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 10.40 10.40 0.00 TOTALS 113.33 112.73 (0.59) Decrease of 0.59 FTE's from adopted 2016 Budget to proposed 2017 Budget. Note: Information presented above indicates departments where staff are generally assigned. Does not in every September 22nd, 2016 case reflect 100% of where the position is allocated. It is proposed for 2017 that some Departments may share staff either formally or informally to make full use of existing staff. Page 2 $(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 2016 Budget - $9,595,586 $1,358,343 $4,983,383 $1,631,511 $1,274,225 $348,124 2017 Proposed - $9,707,990 $1,313,611 $5,144,502 $1,625,751 $1,229,800 $394,326 Change $(44,732) $161,120 $(5,760) $(44,425) $46,202 CITY OF MUSKEGO General Fund Personnel Expenditures SECTION 6 PROPOSED 2017 DEBT SERVICE BUDGETS CITY OF MUSKEGO DEBT SERVICE FUND SUMMARY PROPOSED 2017 BUDGET 1/1/2017 PRINCIPAL OTHER 12/31/2017 FUND BEGINNING & INTEREST SOURCES/ ENDING NUMBER FUND DESCRIPTION BALANCE REVENUES PAYMENTS (USES) BALANCE 301 GENERAL DEBT 2,524,052$ 2,142,595$ 3,106,128$ 1,019,089$ 2,579,608$ 303 CDA LEASE REVENUE 440,159$ 580$ 167,500$ 167,500$ 440,739$ Total: 2,964,211$ 2,143,175$ 3,273,628$ 1,186,589$ 3,020,347$ FUND ACTIVITY September 14, 2016 Page 1 CITY OF MUSKEGO DEBT SERVICE FUND PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval 301.07.00.00.4531 INTEREST ON INVESTMENTS $3,121 $2,152 $1,925 $3,095 $2,200 $2,200 $0 $3,150 $3,250 $1,050 47.73% $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 $38,159 $42,868 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.07.85.00.4536 PROCEEDS ON LONG-TERM DEBT $0 $22,240,000 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.4537 PREMIUM ON DEBT ISSUANCE $0 $901,620 $0 $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 $100,000 $50,000 $50,000 $50,000 $100,000 $100,000 $0 $100,000 $100,000 $0 0.00% $0 301.20.85.00.8216 TRF FROM STORM WTR FUND $100,000 $75,361 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.20.85.00.8228 TRF FROM TIF #8 $98,126 $80,632 $207,061 $103,518 $106,850 $106,850 $0 $108,565 $109,850 $3,000 2.81% $0 301.20.85.00.8230 TRF FROM TID #10 $662,704 $455,513 $738,134 $684,308 $674,300 $674,300 $0 $674,300 $636,362 ($37,938) -5.63% $0 301.20.85.00.8401 TRF FROM CAPITAL BRWG $0 $200,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.20.85.00.8408 TRF FROM TID #8 CAPITAL $0 $0 $0 $0 $0 $0 $0 $0 $172,877 $172,877 #DIV/0! $0 301.07.85.00.7001 PRINCIPAL $1,534,300 $1,684,160 $1,893,415 $1,968,106 $1,973,600 $1,973,600 $1,023,500 $1,969,393 $1,991,018 $17,418 0.88%$0 301.07.85.00.7002 INTEREST $1,075,359 $1,022,405 $968,310 $977,910 $919,441 $919,441 $469,600 $917,423 $1,105,600 $186,159 20.25% $0 301.07.85.00.7003 UNDERWRITER/DISCOUNT FEES $0 $419,370 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.7006 PAYMENT TO ESCROW AGENT $0 $23,184,346 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.7008 RADIO SYSTEM CAPITAL COSTS $0 $0 $0 $9,510 $9,510 $9,510 $9,510 $9,510 $9,510 $0 0.00%$0 REVENUES Total $3,141,456 $26,187,491 $3,136,465 $2,980,267 $3,022,695 $3,022,695 $2,139,345 $3,025,360 $3,161,684 ($33,888)-1.12%$0 EXPENDITURES Total $2,609,659 $26,310,281 $2,861,725 $2,955,526 $2,902,551 $2,902,551 $1,502,610 $2,896,326 $3,106,128 $203,577 7.01%$0 GENERAL DEBT Total $531,797 ($122,790)$274,740 $24,740 $120,144 $120,144 $636,735 $129,034 $55,556 ($237,465)0.00%$0 FUND BALANCE: $2,218,328 $2,095,538 $2,370,278 $2,395,018 $2,490,422 $2,490,422 $3,007,013 $2,524,052 $2,579,608 $89,186 3.58%$0 303.07.00.00.4531 INTEREST ON INVESTMENTS $700 $438 $380 $571 $415 $415 $0 $575 $580 $165 39.76% $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 $161,725 $177,980 $150,842 $163,300 $170,500 $170,500 $0 $170,500 $167,500 ($3,000) -1.76% $0 303.07.85.00.7001 PRINCIPAL - CDA $100,000 $120,000 $130,000 $140,000 $150,000 $150,000 $0 $150,000 $150,000 $0 0.00% $0 303.07.85.00.7002 INTEREST - CDA $61,725 $57,980 $20,842 $23,300 $20,500 $20,500 $10,250 $20,500 $17,500 ($3,000)-14.63%$0 REVENUES Total $162,425 $178,418 $151,222 $163,871 $170,915 $170,915 $0 $171,075 $168,080 ($2,835)-1.66%$0 EXPENDITURES Total $161,725 $177,980 $150,842 $163,300 $170,500 $170,500 $10,250 $170,500 $167,500 ($3,000)-1.76%$0 CDA LEASE DEBT Total $700 $438 $380 $571 $415 $415 ($10,250)$575 $580 $165 0.00%$0 FUND BALANCE: $438,195 $438,633 $439,013 $439,584 $439,428 $439,428 $428,763 $440,159 $440,739 $1,311 0.30%$0 $2,656,522 $2,534,170 $2,809,291 $2,834,602 $2,929,850 $2,929,850 $3,435,776 $2,964,211 $3,020,347 $90,497 3.09%$0 September 14, 2016 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 12/31/16 Bond - Refunding 3.7-4.00 06/01/06 6/1/07-17 6/1 & 12/1 5,160,000 675,000 Bond - Refunding 2.5-4.75 04/27/10 5/1/08-24 4/1 & 10/1 5,575,000 4,900,000 Taxable Bond - Refunding 4.0-6.50 04/27/10 5/1/08-18 4/1 & 10/1 815,000 275,000 Bond - Refunding 2.0-4.00 10/22/13 4/1/14-31 4/1 & 10/1 11,805,000 11,618,000 Note 2.0-3.125 10/22/13 4/1/14-23 4/1 & 10/1 810,686 734,198 Bond - Refunding 1.0-3.00 11/26/13 4/1/14-22 4/1 & 10/1 9,550,000 6,550,000 Short-Term Note (Facilities) 2.250 07/26/16 3/1 & 9/1 7,125,000 7,125,000 TOTAL LONG-TERM INDEBTEDNESS 40,840,686 31,877,198 DEBT LIMIT ~ 2016 Equalized Value of Taxable Property within City's Jurisdiction $2,766,764,000 5% Limit 5.00% Debt Limit as of December 31, 2015 $138,338,200 Total General Obligation Debt Outstanding at December 31, 2016 $31,877,198 Available Debt Capacity for 2017 $106,461,002 76.96% AS OF DECEMBER 31, 2016 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 61.19% | | 1999 0 0 0 0 0 0 0 0 | 0 0 | 0 38,670,684 2000 0 0 0 0 0 0 0 0 | 0 0 | 0 38,670,684 2001 0 0 0 0 0 0 0 0 | 0 0 | 0 38,670,684 2002 0 0 0 0 0 0 0 139,975 | 0 139,975 | 139,975 38,670,684 2003 0 0 0 0 0 0 0 274,704 | 0 310,540 | 310,540 38,670,684 2004 0 0 0 0 0 0 0 342,365 | 0 418,020 | 418,020 38,670,684 2005 0 0 0 0 0 0 100,000 383,080 | 100,000 475,404 | 575,404 38,570,684 2006 0 0 0 0 0 0 200,000 379,930 | 231,075 596,068 | 827,143 38,339,609 2007 0 0 0 0 0 0 200,000 372,630 | 331,075 694,238 | 1,025,313 38,008,534 2008 0 0 0 0 0 0 200,000 365,130 | 341,075 792,940 | 1,134,015 37,667,458 2009 0 0 0 0 0 0 300,000 355,680 | 927,150 879,821 | 1,806,971 36,740,309 2010 0 0 0 0 0 0 400,000 344,380 | 1,098,762 734,118 | 1,832,879 35,641,549 2011 0 0 0 0 0 0 475,000 328,780 | 1,199,977 1,078,640 | 2,278,616 34,441,573 2012 0 0 0 0 0 0 560,000 309,730 | 1,634,300 877,661 | 2,511,961 32,807,273 2013 0 0 0 264,566 0 0 645,000 313,899 | 1,804,160 1,131,375 | 2,935,535 31,003,113 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 28,979,697 2015 644 13,290 22,731 469,404 13,896 24,361 735,000 129,200 | 2,108,106 1,001,210 | 3,109,316 26,871,590 2016 2,574 13,257 90,926 468,268 45,893 22,009 775,000 114,501 | 2,119,393 937,923 | 3,057,315 24,752,198 2017 1,931 13,212 68,194 466,676 45,893 21,091 825,000 99,001 | 2,141,018 877,200 | 3,018,217 22,611,180 2018 7,723 13,116 272,777 463,267 61,190 20,174 925,000 74,251 | 2,016,690 812,713 | 2,829,403 20,594,490 2019 7,723 12,884 272,777 455,083 76,488 18,950 900,000 55,751 | 2,006,988 762,356 | 2,769,343 18,587,503 2020 7,723 12,575 272,777 444,172 91,785 16,655 850,000 33,251 | 3,647,285 696,966 | 4,344,251 14,940,218 2021 15,446 12,112 545,554 427,806 107,083 13,902 200,000 12,000 | 1,618,083 585,350 | 2,203,433 13,322,135 2022 13,515 11,533 477,360 407,347 168,273 11,225 200,000 6,000 | 1,684,148 524,605 | 2,208,752 11,637,988 2023 13,515 10,992 477,360 388,253 183,488 5,969 0 0 | 1,524,363 460,214 | 1,984,577 10,113,625 2024 27,030 10,181 954,720 359,611 0 0 0 0 | 1,931,750 388,793 | 2,320,543 8,181,873 2025 28,317 9,074 1,000,183 320,513 0 0 0 0 | 1,028,500 329,588 | 1,358,088 7,153,373 2026 29,604 7,916 1,045,646 279,597 0 0 0 0 | 1,075,250 287,513 | 1,362,763 6,078,123 2027 30,891 6,551 1,091,109 231,406 0 0 0 0 | 1,122,000 237,958 | 1,359,958 4,956,123 2028 32,178 4,975 1,136,572 175,714 0 0 0 0 | 1,168,750 180,689 | 1,349,439 3,787,373 2029 33,465 3,501 1,182,035 123,659 0 0 0 0 | 1,215,500 127,160 | 1,342,660 2,571,873 2030 34,753 2,137 1,227,497 75,468 0 0 0 0 | 1,262,250 77,605 | 1,339,855 1,309,623 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 6,289,109 810,686 177,590 9,185,000 4,549,588 38,670,684 17,431,971 56,102,655 781,693,187 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=$74,313.29=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 - $9,550k G.O. Bond - CDA TID 9 2013 2013 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 Principal 2,141,018 2,016,690 2,006,988 3,647,285 1,618,083 1,684,148 1,524,363 1,931,750 1,028,500 1,075,250 Interest 877,200 812,713 762,356 696,966 585,350 524,605 460,214 388,793 329,588 287,513 Total 3,018,218 2,829,403 2,769,344 4,344,251 2,203,433 2,208,753 1,984,577 2,320,543 1,358,088 1,362,763 CITY OF MUSKEGO General Obligation Total Debt Service Payments Note: Payments continue through 2031 and include past TID related debt (approximately 36% of outstanding balance). Debt issuance for City Facilities Projects and Parkland Towne Center not reflected in amounts above. SECTION 7 PROPOSED 2017 SPECIAL REVENUE BUDGETS CITY OF MUSKEGO SPECIAL REVENUE FUNDS SUMMARY PROPOSED 2017 BUDGET 1/1/2017 OTHER 12/31/2017 PAGE BEGINNING SOURCES/ ENDING FUND NUMBER FUND DESCRIPTION # BALANCE REVENUES EXPENSES (USES) BALANCE 202 PARK DEDICATION FUND 2 164,196$ 181,603$ 425,000$ 100,000$ 20,799$ 203 PARK IMPROVEMENT FUND 3 32,589$ 5,050$ 353,536$ 340,000$ 24,103$ 205 REFUSE & RECYCLING 4 811,328$ 1,137,560$ 1,126,869$ -$ 822,019$ 206 REVOLVING LOAN 5 274,264$ 6,632$ 7,500$ -$ 273,396$ 207 EPI/FUTURE PARKLAND STANDING COMMITTEE 6 83,997$ 10,090$ 6,500$ -$ 87,587$ 209 CABLE TV 7 109,784$ -$ 109,784$ -$ -$ 210 LANDFILL 8 1,597,492$ 1,265,672$ 67,500$ (1,240,000)$ 1,555,664$ 214 WELL TESTING RESERVE 9 606,149$ 33,775$ -$ -$ 639,924$ 215 LAND & OPEN SPACE CONSERVATION 10 159,293$ 168,240$ 133,440$ (100,000)$ 94,093$ 216 STORM WATER 11 276,417$ 200$ 198,881$ -$ 77,736$ 220 RESIDUAL TIF/CAPITAL IMPROVEMENT 12 709,033$ 3,345$ 50,000$ (500,000)$ 162,378$ 228 TID #8 - FREEDOM SQUARE 13 -$ 115,000$ 5,150$ (109,850)$ -$ 229 TID #9 - CDA 13 471,029$ 227,000$ 5,150$ (167,500)$ 525,379$ 230 TID #10 - MOORLAND GATEWAY 13 268,107$ 918,000$ 5,150$ (636,362)$ 544,595$ 265 COMMUNITY DEVELOPMENT AUTHORITY 14 188,735$ 385$ 5,500$ -$ 183,620$ 270 COMPENSATED ABSENCES FUND 15 2,443,665$ 3,750$ 176,475$ 40,000$ 2,310,940$ Total: 8,196,078$ 4,076,302$ 2,676,435$ (2,273,712)$ 7,322,233$ FUND ACTIVITY September 19, 2016 Page 1 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2016 PARK DEDICATION: 202.08.94.74.4531 INTEREST ON INVESTMENTS $312 $216 $442 $908 $250 $250 $0 $500 $300 $50 20.00% $0 202.08.94.74.4537 PARKS DEPT-WATER BUGS PYMT $7,114 $7,078 $7,603 $7,078 $7,078 $7,078 $4,719 $7,078 $7,078 $0 0.00% $0 202.08.94.74.4538 PARK ARTHUR BB FIELD SPONSOR $31,250 $91,530 $3,823 $431 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4351 BOAT LAUNCH DURHAM $2,633 $3,586 $3,280 $3,670 $3,000 $3,000 $1,415 $2,500 $2,750 ($250) -8.33% $0 202.08.94.74.4536 PEPSI PAYMENT $0 $125 $144 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4355 BOAT LAUNCH BOXHORN $2,935 $3,602 $6,265 $5,646 $4,000 $4,000 $4,947 $6,250 $5,500 $1,500 37.50% $0 202.08.94.74.4350 BOAT LAUNCH LAKE DENOON $3,807 $2,817 $2,587 $2,647 $2,700 $2,700 $2,176 $2,700 $2,700 $0 0.00% $0 202.08.94.74.4352 BOAT LAUNCH LAKE ACCESS $368 $274 $182 $240 $275 $275 $278 $300 $275 $0 0.00% $0 202.08.94.74.4140 DNR GRANTS $42,667 $23,904 $27,329 $0 $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 $26,300 $7,005 $5,000 $5,000 $2,000 $5,000 $7,500 $2,500 50.00% $0 202.08.94.74.4560 LANDFILL HOST FEES $232,960 $139,155 $189,610 $199,865 $138,500 $138,500 $138,500 $165,000 $155,500 $17,000 12.27% $0 202.20.00.00.8210 TRANSFER FROM LANDFILL FUND $0 $1,652,210 $645,690 $80,000 $230,000 $230,000 $230,000 $230,000 $100,000 ($130,000) -56.52%$0 202.08.94.74.6530 PARKS - PARK ARTHUR $177,962 $1,252,857 $102,596 $81,644 $35,000 $35,000 $1,082 $1,083 $15,000 ($20,000) -57.14% $0 202.08.94.74.6531 PARKS - PARK ARTHUR BB FIELD $32,659 $49,064 $0 $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 $56,465 $24,300 $7,704 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6536 PARKS - TENNIS COURTS $0 $0 $0 $0 $20,000 $20,000 $0 $0 $0 ($20,000) -100.00% $0 202.08.94.74.6538 PARKS - TOWN HALL $0 $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 $6,027 $0 $37,678 $25,628 $0 $0 $8,273 $8,273 $0 $0 #DIV/0! $0 202.08.94.74.6571 PARKS - DENOON PARK $56 $0 $56 $174,459 $0 $0 $0 $0 $25,000 $25,000 #DIV/0! $0 202.08.94.74.6572 PARKS - BLUHM PARK $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6573 PARKS - OFF ROAD TRAILS $949 $393,624 $199,850 $8,421 $875,000 $875,000 $143,189 $875,000 $340,000 ($535,000) -61.14% $0 202.08.94.74.6574 PARKS - BAY LANE $0 $0 $0 $22,400 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6575 PARKS - KURTH PARK $0 $12,955 $1,090 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6576 PARKS - VETERANS MEMORIAL $0 $1,944 $0 $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 $12,693 $35,883 $70,507 $0 $0 $0 $0 $0 $30,000 $30,000 #DIV/0! $0 202.08.94.74.6581 PARKS - LIONS $0 $14,584 $0 $10,978 $20,000 $20,000 $24,446 $24,446 $0 ($20,000) -100.00% $0 202.08.94.74.6582 PARKS - SCHMIDT $0 $9,175 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6584 PARKS - OTHER EXPENSES $2,695 $13,579 $32,936 $1,943 $0 $0 $0 $0 $15,000 $15,000 #DIV/0! $0 202.08.94.74.6585 PARKS - BOXHORN $74 $45,957 $74 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6586 PARKS - MOORLAND $0 $17,866 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.30.00.00.9203 TRF TO PARK IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $324,045 $1,924,496 $913,255 $307,490 $390,803 $390,803 $384,035 $419,328 $281,603 ($109,200)-27.94%$0 EXPENDITURES Total $233,115 $1,903,952 $469,086 $333,177 $950,000 $950,000 $176,990 $908,802 $425,000 ($525,000)-55.26%$0 PARK DEDICATION Total $90,930 $20,544 $444,168 ($25,687)($559,197)($559,197)$207,045 ($489,474)($143,397)$415,800 -74.36%$0 FUND BALANCE:$214,645 $235,189 $679,357 $653,670 $94,473 $94,473 $860,715 $164,196 $20,799 ($73,674)-77.98%$0 Note: $37,000 is reserved for future lauch related maintenance. Page 2 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2016 PARK IMPROVEMENT: 203.08.94.74.4427 PARK - SUBDIVIDER FEES $7,524 $79,002 $9,769 $124,146 $10,000 $10,000 $9,405 $9,405 $5,000 ($5,000) -50.00% $0 203.08.94.74.4531 INTEREST ON INVESTMENTS $54 $77 $105 $229 $150 $150 $0 $200 $50 ($100) -66.67% $0 203.20.00.00.8202 TRF FROM PARK DED $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 203.20.00.00.8210 TRF FROM LANDFILL $0 $0 $0 $0 $0 $0 $0 $0 $340,000 $340,000 #DIV/0! $0 203.08.94.74.6501 PARKS - PROJECTS $0 $0 $0 $28,076 $200,000 $200,000 $86,553 $200,000 $353,536 $153,536 76.77%$0 REVENUES Total $7,578 $79,079 $9,874 $124,375 $10,150 $10,150 $9,405 $9,605 $345,050 ($5,100)-50.25%$0 EXPENDITURES Total $0 $0 $0 $28,076 $200,000 $200,000 $86,553 $200,000 $353,536 $153,536 0.00%$0 PARK IMPROVEMENT Total $7,578 $79,079 $9,874 $96,300 ($189,850)($189,850)($77,148)($190,395)($8,486)($158,636)83.56%$0 FUND BALANCE:$37,732 $116,811 $126,685 $222,984 $33,134 $33,134 $145,836 $32,589 $24,103 ($9,031)-27.26%$0 Page 3 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2016 REFUSE & RECYCLING: 205.03.00.00.4137 RECYCLING GRANT FUNDS $73,126 $73,223 $73,142 $73,127 $73,000 $73,000 $92,435 $92,435 $92,435 $19,435 26.62% $0 205.03.00.00.4339 RECYCLING-CURBSIDE USER CHARGE $332,870 $333,380 $335,173 $337,919 $336,500 $336,500 $169,738 $339,500 $340,000 $3,500 1.04% $0 205.03.00.00.4531 INTEREST INCOME $693 $455 $397 $582 $425 $425 $0 $600 $625 $200 47.06% $0 205.03.00.00.4552 WASTE MANAGEMENT FEES $25,066 $26,421 $29,174 $31,396 $29,000 $29,000 $18,994 $32,500 $33,000 $4,000 13.79% $0 205.03.00.00.4810 RECYCLING PENALTY $2,228 $2,285 $1,931 $2,100 $2,000 $2,000 $1,339 $2,000 $2,000 $0 0.00% $0 205.03.00.00.5101 SALARIES & WAGES $90,069 $88,541 $74,182 $88,452 $110,262 $110,262 $18,150 $90,000 $114,426 $4,164 3.78% $0 205.03.00.00.5102 SALARIES & WAGES - OVERTIME $0 $71 $928 $66 $256 $256 $249 $256 $259 $3 1.23% $0 205.03.00.00.5150 AUTO ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.00.00.5201 FICA $6,723 $6,564 $5,590 $6,590 $8,510 $8,510 $1,421 $6,900 $8,883 $373 4.38% $0 205.03.00.00.5202 PENSION $4,713 $5,083 $4,695 $5,443 $6,809 $6,809 $1,214 $6,000 $7,416 $607 8.92% $0 205.03.00.00.5203 HEALTH INSURANCE $16,550 $14,987 $14,247 $13,859 $24,704 $24,704 $1,283 $15,000 $22,065 ($2,639) -10.68% $0 205.03.00.00.5204 LIFE INSURANCE $330 $304 $299 $324 $393 $393 $65 $350 $396 $4 0.92% $0 205.03.00.00.5205 FSA FEE EXPENSE $4 $4 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.00.00.5229 HEALTH INS. ALLOWANCE $873 $495 $480 $736 $624 $624 $512 $770 $1,008 $384 61.54% $0 205.03.00.00.5702 RECYCLING - SUPPLIES $687 $687 $694 $347 $700 $700 $402 $700 $700 $0 0.00% $0 205.03.00.00.5704 OTHER SUPPLIES/EXP - RECYCLING $0 $0 $10 $727 $500 $500 $1,248 $500 $500 $0 0.00% $0 205.03.00.00.5805 ATTORNEY SERVICES $0 $0 $0 $675 $0 $0 $629 $629 $1,000 $1,000 #DIV/0! $0 205.03.00.00.5820 RECYCLING - OUTSIDE SERVICES $271,151 $278,203 $295,615 $312,598 $305,000 $305,000 $171,541 $305,000 $315,000 $10,000 3.28% $0 205.03.00.00.6001 NOTICES AND PUBLICATIONS $0 $0 $0 $59 $100 $100 $0 $100 $100 $0 0.00% $0 205.03.00.00.6056 OTHER EXPENSE $19,573 $20,375 $21,129 $20,147 $67,750 $67,750 $13,357 $25,000 $70,000 $2,250 3.32% $0 205.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $0 205.03.00.00.6501 RECYCLING EQUIP $0 $0 $3,400 $0 $0 $0 $0 $0 $0 $0 0.00% $0 205.03.30.00.4339 REFUSE - CURBSIDE USER CHRG $646,904 $648,275 $651,686 $656,974 $653,000 $653,000 $329,976 $660,000 $660,500 $7,500 1.15% $0 205.03.30.00.4536 REFUSE - MISC REVENUE $0 $65 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.30.00.4810 REFUSE PENALTY $10,249 $10,161 $9,292 $9,491 $9,250 $9,250 $2,619 $8,750 $9,000 ($250) -2.70% $0 205.03.30.00.5101 SALARIES AND WAGES $20,196 $18,014 $20,976 $21,459 $16,192 $16,192 $8,948 $16,192 $26,624 $10,432 64.43% $0 205.03.30.00.5102 SALARIES & WAGES - OVERTIME $0 $74 $0 $0 $256 $256 $38 $100 $259 $3 1.23% $0 205.03.30.00.5201 FICA $1,534 $1,360 $1,576 $1,514 $1,306 $1,306 $725 $1,306 $2,134 $828 63.37% $0 205.03.30.00.5202 PENSION $1,198 $1,206 $1,466 $1,330 $1,086 $1,086 $593 $1,086 $1,828 $742 68.39% $0 205.03.30.00.5203 HEALTH INSURANCE $3,332 $3,568 $3,826 $1,435 $3,308 $3,308 $247 $2,000 $3,175 ($133) -4.03% $0 205.03.30.00.5204 LIFE INSURANCE $67 $68 $72 $44 $63 $63 $21 $50 $88 $25 38.76% $0 205.03.30.00.5205 FSA FEE $11 $10 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.30.00.5229 HEALTH INS. ALLOWANCE $480 $480 $480 $736 $624 $624 $512 $768 $1,008 $384 61.54% $0 205.03.30.00.5704 OTHER SUPPLIES & EXPENSES $4,514 $4,922 $5,280 $4,754 $5,000 $5,000 $5,357 $5,000 $5,000 $0 0.00% $0 205.03.30.00.5805 ATTORNEY SERVICES $0 $0 $0 $385 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.30.00.5820 CONTRACTED SERVICES $612,792 $632,412 $646,479 $631,927 $660,000 $660,000 $294,054 $525,000 $535,000 ($125,000) -18.94% $0 205.03.30.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00%$0 REVENUES Total $1,091,135 $1,094,265 $1,100,794 $1,111,589 $1,103,175 $1,103,175 $615,101 $1,135,785 $1,137,560 $34,385 3.12%$0 EXPENDITURES Total $1,064,797 $1,087,427 $1,111,424 $1,123,609 $1,223,443 $1,223,443 $525,568 $1,012,707 $1,126,869 ($96,574)0.00%$0 REFUSE & RECYCLING Total $26,339 $6,838 ($10,629)($12,020)($120,268)($120,268)$89,533 $123,078 $10,691 $130,959 -108.89%$0 FUND BALANCE:$704,061 $710,899 $700,270 $688,250 $544,642 $544,642 $777,783 $811,328 $822,019 $277,377 50.93%$0 Page 4 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2016 REVOLVING LOAN: 206.06.00.00.4530 INTEREST ON NOTES $5,848 $4,063 $4,476 $4,195 $4,084 $4,084 $4,342 $6,839 $5,982 $1,898 46.48% $0 206.06.00.00.4531 INTEREST ON INVESTMENTS $816 $873 $626 $609 $675 $675 $245 $675 $650 ($25) -3.70% $0 206.06.00.00.5805 ATTORNEY $0 $0 $0 $0 $1,000 $1,000 $0 $0 $0 ($1,000) -100.00% $0 206.06.00.00.6057 ADMINISTRATIVE CHARGES $5,571 $7,691 $7,331 $10,704 $7,500 $7,500 $3,750 $7,500 $7,500 $0 0.00%$0 REVENUES Total $6,664 $4,936 $5,102 $5,818 $4,759 $4,759 $4,587 $7,514 $6,632 $1,873 39.36%$0 EXPENDITURES Total $5,571 $7,691 $7,331 $10,704 $8,500 $8,500 $3,750 $7,500 $7,500 ($1,000)-11.76%$0 REVOLVING LOAN Total $1,093 ($2,755)($2,229)($4,886)($3,741)($3,741)$837 $14 ($868)$2,873 -76.80%$0 FUND BALANCE:$284,120 $281,365 $279,136 $274,250 $275,664 $275,664 $275,087 $274,264 $273,396 ($2,268)-0.82%$0 Page 5 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2016 EPI STANDING COMMITTEE: 207.01.00.00.4531 INTEREST ON INVESTMENTS $0 $0 $0 $28 $30 $30 $57 $88 $90 $60 200.00% $0 207.01.00.00.4560 LANDFILL HOST FEES $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $0 0.00% $0 207.01.00.00.6055 LANDFILL NEGOTIATING COMM.$4,062 $4,902 $6,424 $2,733 $5,000 $5,000 $1,330 $5,000 $5,000 $0 0.00% $0 207.01.00.00.6057 ADMINISTRATIVE CHARGES $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $750 $1,500 $1,500 $0 0.00% $0 207.01.00.00.6058 LANDFILL FUND EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 207.20.00.00.8213 TRF FROM FUTURE PARKLAND $0 $0 $0 $21,122 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $10,000 $10,000 $10,000 $31,150 $10,030 $10,030 $10,057 $10,088 $10,090 $60 0.60%$0 EXPENDITURES Total $5,562 $6,402 $7,924 $4,233 $6,500 $6,500 $2,080 $6,500 $6,500 $0 0.00%$0 EPI STANDING COMMITTEE Total $4,438 $3,598 $2,076 $26,917 $3,530 $3,530 $7,977 $3,588 $3,590 $60 1.70%$0 FUND BALANCE:$47,818 $51,416 $53,492 $80,410 $79,567 $79,567 $88,387 $83,997 $87,587 $8,020 10.08%$0 Page 6 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2016 CABLE: 209.01.00.00.4536 CABLE TV MISC INCOME $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5101 SALARIES AND WAGES $16,905 $17,208 $10,530 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5201 FICA $1,225 $1,228 $758 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5202 PENSION $1,003 $1,147 $737 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5203 HEALTH INSURANCE $4,382 $4,748 $3,093 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5204 LIFE INSURANCE $77 $76 $45 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5205 FLEX SPENDING FEE $17 $16 $7 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.6050 CABLE EXPENSES $7,317 $7,033 $7,496 $0 $75,000 $75,000 $0 $0 $109,784 $34,784 46.38% $0 209.01.00.00.6057 ADMINISTRATIVE CHARGES $3,000 $3,000 $3,100 $3,000 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 EXPENDITURES Total $33,927 $34,457 $25,767 $3,000 $75,000 $75,000 $0 $0 $109,784 $34,784 46.38%$0 CABLE Total ($33,927)($34,457)($25,767)($3,000)($75,000)($75,000)$0 $0 ($109,784)($34,784)46.38%$0 FUND BALANCE:$173,008 $138,551 $112,784 $109,784 $102,386 $102,386 $109,784 $109,784 $0 ($102,386)-100.00%$0 Page 7 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2016 LANDFILL: 210.03.00.00.4531 INTEREST ON INVESTMENTS $6,588 $3,652 $2,175 $2,704 $1,565 $1,565 $0 $2,250 $2,000 $435 27.80% $0 210.03.00.00.4542 MISCELLANEOUS REIMBURSEMENT $43,292 $45,024 $46,825 $48,697 $50,647 $50,647 $0 $50,647 $52,672 $2,025 4.00% $0 210.03.00.00.4560 LANDFILL HOST FEES $1,089,162 $838,719 $1,242,368 $1,565,921 $1,207,000 $1,207,000 $530,904 $1,310,000 $1,211,000 $4,000 0.33% $0 210.03.00.00.5805 ATTORNEY $0 $0 $1,308 $0 $5,000 $5,000 $0 $0 $0 ($5,000) -100.00% $0 210.03.00.00.5815 ENGINEERING FEES $0 $0 $5,796 $0 $5,000 $5,000 $0 $0 $0 ($5,000) -100.00% $0 210.03.00.00.5816 LANDFILL OVERSITE AUDIT $76,296 $65,511 $54,573 $57,319 $60,000 $60,000 $27,511 $55,000 $60,000 $0 0.00% $0 210.03.00.00.6055 LANDFILL NEGOTIATING COMM.$0 $3,641 $0 $0 $2,500 $2,500 $0 $0 $2,500 $0 0.00% $0 210.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $0 210.30.00.00.9202 TRANSFER TO PARK DEDICATION $0 $1,652,210 $645,690 $80,000 $230,000 $230,000 $230,000 $230,000 $100,000 ($130,000) -56.52%$0 210.30.00.00.9203 TRF TO PARK IMPROVEMENTS $0 $0 $0 $0 $0 $0 $0 $0 $340,000 $340,000 #DIV/0! $0 210.30.00.00.9214 WELL TESTING-TRF TO LANDFILL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.30.00.00.9215 LAND CONSERV-TRF TO LANDFILL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.30.00.00.9216 TRANSFER TO STORMWATER FUND $0 $0 $0 $120,000 $205,000 $205,000 $205,000 $205,000 $0 ($205,000) -100.00% $0 210.30.00.00.9410 TRF TO CAPITAL EQUIP FUND $0 $1,075,000 $1,263,583 $1,585,000 $1,412,500 $1,412,500 $1,412,500 $1,412,500 $800,000 ($612,500)-43.36%$0 REVENUES Total $1,139,042 $887,395 $1,291,368 $1,617,323 $1,259,212 $1,259,212 $530,904 $1,362,897 $1,265,672 $6,460 0.51%$0 EXPENDITURES Total $81,296 $2,801,362 $1,975,950 $1,847,319 $1,925,000 $1,925,000 $1,877,511 $1,907,500 $1,307,500 ($617,500)-32.08%$0 LANDFILL Total $1,057,746 ($1,913,967)($684,582)($229,996)($665,788)($665,788)($1,346,606)($544,603)($41,828)$623,960 -93.72%$0 FUND BALANCE:$4,970,639 $3,056,673 $2,372,091 $2,142,095 $1,476,307 $1,476,307 $795,489 $1,597,492 $1,555,664 $79,357 5.38%$0 Page 8 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2016 WELL TESTING RESERVE: 214.01.00.00.4531 INTEREST ON INVESTMENTS $727 $488 $452 $722 $500 $500 $0 $750 $775 $275 55.00% $0 214.01.00.00.4560 LANDFILL HOST FEES $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $0 0.00% $0 214.20.00.00.8210 TRANSFER FROM LANDFILL FUND $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 REVENUES Total $33,727 $33,488 $33,452 $33,722 $33,500 $33,500 $33,000 $33,750 $33,775 $275 0.82%$0 EXPENDITURES Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 WELL TESTING RESERVE Total $33,727 $33,488 $33,452 $33,722 $33,500 $33,500 $33,000 $33,750 $33,775 $275 0.82%$0 FUND BALANCE:$471,737 $505,225 $538,678 $572,399 $572,275 $572,275 $605,399 $606,149 $639,924 $67,649 11.82%$0 Page 9 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2016 CONSERVATION: 215.06.00.00.4138 STEWARDSHIP GRANT $389,437 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.4140 CONSERVATION GRANTS $15,200 $275 $0 $0 $7,000 $7,000 $0 $7,000 $0 ($7,000) -100.00% $0 215.06.00.00.4430 CONSERVATION FEE $27,446 $12,818 $11,559 $30,601 $7,500 $7,500 $7,598 $9,000 $7,500 $0 0.00% $0 215.06.00.00.4431 TRAIL FEE $240 $2,520 $240 $3,960 $240 $240 $300 $500 $240 $0 0.00% $0 215.06.00.00.4531 INTEREST ON INVESTMENTS $259 $140 $102 $200 $115 $115 $0 $0 $0 ($115) -100.00% $0 215.06.00.00.4542 MISC REIMBURSEMENT/DONATIONS $8,140 $14,713 $6,087 $7,653 $5,000 $5,000 $7,803 $8,000 $5,000 $0 0.00% $0 215.06.00.00.4560 LANDFILL HOST FEES $206,125 $112,320 $162,775 $199,865 $138,500 $138,500 $69,250 $165,000 $155,500 $17,000 12.27% $0 215.20.00.00.8210 TRANSFER FROM LANDFILL FUND $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.20.00.00.8401 TRANSFER FROM CAPITAL BRWG $822,180 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5101 SALARIES AND WAGES $76,187 $82,038 $87,660 $80,490 $66,713 $66,713 $44,011 $73,100 $49,121 ($17,592) -26.37% $0 215.06.00.00.5201 FICA TAX $5,751 $6,177 $6,610 $6,057 $5,104 $5,104 $3,316 $5,600 $3,758 ($1,346) -26.37% $0 215.06.00.00.5202 PENSION FUND $4,256 $4,394 $4,774 $4,834 $4,403 $4,403 $2,283 $4,403 $2,492 ($1,911) -43.41% $0 215.06.00.00.5203 HEALTH INSURANCE $7,282 $7,878 $11,169 $8,771 $8,129 $8,129 $4,483 $7,000 $5,208 ($2,921) -35.94% $0 215.06.00.00.5204 LIFE INSURANCE $123 $163 $206 $212 $162 $162 $110 $170 $117 ($44) -27.45% $0 215.06.00.00.5301 TRAINING $240 $267 $114 $0 $300 $300 $130 $280 $300 $0 0.00% $0 215.06.00.00.5302 GASOLINE/OIL/MILEAGE $2,100 $2,532 $2,108 $1,947 $2,175 $2,175 $969 $1,575 $2,175 $0 0.00% $0 215.06.00.00.5303 CONFERENCES & SPECIAL EVENTS $159 $375 $710 $635 $500 $500 $703 $750 $700 $200 40.00% $0 215.06.00.00.5305 DUES & MEMBERSHIPS $220 $425 $325 $330 $400 $400 $175 $400 $400 $0 0.00% $0 215.06.00.00.5601 TELEPHONE REIMB $120 $120 $120 $120 $120 $120 $80 $120 $120 $0 0.00% $0 215.06.00.00.5704 OTHER SUPPLIES & EXPENSES $10,601 $5,645 $5,731 $2,530 $5,000 $5,000 $5,331 $5,500 $5,750 $750 15.00% $0 215.06.00.00.5735 GASOLINE & OIL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5801 PROFESSIONAL SERVICES $852 $852 $852 $1,663 $1,800 $1,800 $1,020 $1,720 $1,800 $0 0.00% $0 215.06.00.00.5805 ATTORNEY $12,446 $1,891 $1,505 $389 $1,000 $1,000 $0 $0 $1,000 $0 0.00% $0 215.06.00.00.6008 CONSERVANCY MANAGEMENT $25,214 $13,634 $5,859 $4,222 $20,000 $20,000 $8,209 $9,304 $20,000 $0 0.00% $0 215.06.00.00.6009 URBAN FORESTRY MGMT $1,040 $3,166 $3,003 $2,080 $7,500 $7,500 $8,345 $8,345 $7,500 $0 0.00% $0 215.06.00.00.6010 LAND PURCHASES $1,211,618 $6,015 $0 $0 $25,000 $25,000 $0 $0 $0 ($25,000) -100.00% $0 215.06.00.00.6057 ADMINISTRATIVE CHARGES $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $1,500 $3,000 $3,000 $0 0.00% $0 215.06.00.00.6506 CAPITAL EQUIP - TRUCK $0 $0 $0 $0 $0 $0 $0 $0 $30,000 $30,000 #DIV/0! $0 215.30.00.00.9301 TRANSFER TO DEBT SERVICE FUND $100,000 $50,000 $50,000 $50,000 $100,000 $100,000 $0 $100,000 $100,000 $0 0.00%$0 REVENUES Total $1,469,027 $142,786 $180,764 $242,278 $158,355 $158,355 $84,951 $189,500 $168,240 $9,885 6.24%$0 EXPENDITURES Total $1,461,209 $188,571 $183,747 $167,280 $251,305 $251,305 $80,667 $221,267 $233,440 ($17,865)0.00%$0 CONSERVATION Total $7,817 ($45,785)($2,983)$74,998 ($92,950)($92,950)$4,284 ($31,767)($65,200)$27,750 -29.85%$0 FUND BALANCE:$164,830 $119,045 $116,062 $191,060 $22,454 $22,454 $195,345 $159,293 $94,093 $71,639 319.05%$0 Page 10 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2016 STORM WATER: 216.01.00.00.4531 INTEREST ON INVESTMENTS $614 $467 $271 $272 $150 $150 $0 $250 $200 $50 33.33% $0 216.01.00.00.4560 LANDFILL HOST FEES $500,000 $0 $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 $0 $0 $0 #DIV/0! $0 216.08.00.00.4542 MISC REVENUE $0 $0 $0 $58,397 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.20.00.00.8210 TRANSFER FROM LANDFILL FUND $0 $0 $0 $120,000 $205,000 $205,000 $205,000 $205,000 $0 ($205,000) -100.00% $0 216.01.00.00.5805 ATTORNEY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.5101 SALARIES AND WAGES $12,587 $13,611 $14,186 $15,338 $15,470 $15,470 $9,841 $15,470 $15,806 $335 2.17% $0 216.08.00.00.5201 FICA $946 $1,039 $1,091 $1,214 $1,239 $1,239 $769 $1,239 $1,264 $26 2.07% $0 216.08.00.00.5202 PENSION $747 $907 $992 $1,042 $1,021 $1,021 $650 $1,021 $1,075 $54 5.26% $0 216.08.00.00.5203 HEALTH INSURANCE $1,094 $1,182 $620 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.5204 LIFE INSURANCE $10 $10 $12 $14 $14 $14 $10 $16 $16 $2 10.96% $0 216.08.00.00.5229 HEALTH INS ALLOWANCE $0 $240 $576 $720 $720 $720 $480 $720 $720 $0 0.00% $0 216.08.00.00.6503 URBAN RURAL DRAINAGE $37,118 $54,550 $127,609 $93,901 $160,000 $160,000 $0 $0 $160,000 $0 0.00% $0 216.08.00.00.6549 LAKE STREET STORM SEWER $0 $0 $0 $0 $85,000 $85,000 $61,406 $70,000 $0 ($85,000) -100.00% $0 216.08.00.00.6550 FLINTLOCK TRAIL STORM SEWER $0 $0 $0 $0 $75,000 $75,000 $1,345 $90,000 $0 ($75,000) -100.00% $0 216.08.00.00.6557 NR 216 COMPLIANCE MS4 $10,782 $9,750 $8,705 $20,266 $20,000 $20,000 $6,906 $12,000 $20,000 $0 0.00% $0 216.30.00.00.9301 TRANSFER TO DEBT SERVICE FUND $100,000 $75,361 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $500,614 $467 $271 $178,669 $205,150 $205,150 $205,000 $205,250 $200 ($204,950)-99.90%$0 EXPENDITURES Total $163,283 $156,651 $153,790 $132,496 $358,465 $358,465 $81,406 $190,466 $198,881 ($159,584)0.00%$0 STORM WATER Total $337,330 ($156,184)($153,519)$46,174 ($153,315)($153,315)$123,594 $14,784 ($198,681)($45,366)29.59%$0 FUND BALANCE:$525,161 $368,978 $215,459 $261,633 $65,435 $65,435 $385,227 $276,417 $77,736 $12,301 18.80%$0 Page 11 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2016 RESIDUAL TIF: 220.01.00.00.4530 INTEREST ON NOTES/CLOSING COST $0 $0 $1,560 $5,497 $2,565 $2,565 $2,985 $4,126 $2,620 $55 2.16% $0 220.01.00.00.4531 INTEREST ON INVESTMENTS $1,360 $818 $628 $745 $650 $650 $0 $750 $725 $75 11.54% $0 220.01.00.00.4922 GRANT FUNDING/REIMBURSEMENTS $0 $7,500 $18,395 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.20.00.00.8101 TRANSFER FROM GENERAL FUND $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.01.00.00.5704 MISC EXPENSES/BUSINESS LOANS $44,319 $37,693 $30,004 $13,466 $25,000 $25,000 $21,083 $80,000 $50,000 $25,000 100.00% $0 220.01.00.00.6505 COMPUTER EQUIPMENT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.30.00.00.9411 TRF TO TID 11 $0 $0 $0 $0 $0 $0 $0 $0 $500,000 $500,000 #DIV/0!$0 REVENUES Total $1,360 $8,318 $20,583 $6,242 $3,215 $3,215 $2,985 $4,876 $3,345 $75 2.33%$0 EXPENDITURES Total $44,319 $37,693 $30,004 $13,466 $25,000 $25,000 $21,083 $80,000 $550,000 $525,000 0.00%$0 RESIDUAL TIF Total ($42,959)($29,375)($9,421)($7,224)($21,785)($21,785)($18,098)($75,124)($546,655)($524,925)2409.57%$0 FUND BALANCE:$830,176 $800,801 $791,381 $784,157 $806,266 $806,266 $766,059 $709,033 $162,378 ($643,888)-79.86%$0 Page 12 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2016 TID #8: 228.01.00.00.4001 TIF #8 GENERAL PROPERTY TAX $97,318 $82,082 $208,144 $106,832 $109,500 $109,500 $110,466 $110,466 $112,000 $2,500 2.28% $0 228.01.00.00.4122 ST AID EXMPT COMPUTER REPLACMT $2,958 $3,550 $3,917 $2,736 $2,500 $2,500 $3,249 $3,249 $3,000 $500 20.00% $0 228.01.00.00.4531 INTEREST ON INVESTMENTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.01.00.00.5810 AUDIT & SPECIAL A/C SERV $2,150 $5,000 $5,000 $6,050 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 228.30.00.00.9301 TRF TO DEBT SERVICE $98,126 $80,632 $207,061 $103,518 $106,850 $106,850 $0 $108,565 $109,850 $3,000 2.81%$0 REVENUES Total $100,276 $85,632 $212,061 $109,568 $112,000 $112,000 $113,715 $113,715 $115,000 $3,000 2.68%$0 EXPENDITURES Total $100,276 $85,632 $212,061 $109,568 $112,000 $112,000 $150 $113,715 $115,000 $3,000 0.00%$0 TID #8 Total $0 $0 $0 $0 $0 $0 $113,565 $0 $0 $0 0.00%$0 FUND BALANCE:$0 $0 $0 $0 $0 $0 $113,565 $0 $0 $0 0.00%$0 TID #9: 229.01.00.00.4001 TIF #9 GENERAL PROPERTY TAX $235,936 $219,699 $231,571 $216,871 $222,500 $222,500 $240,976 $240,976 $225,000 $2,500 1.12% $0 229.01.00.00.4122 ST AID EXEMPT COMPUTER REPLACE $3,072 $3,318 $2,192 $1,988 $1,950 $1,950 $2,381 $2,381 $2,000 $50 2.56% $0 229.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $4,150 $5,000 $5,000 $5,000 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 229.30.00.00.9265 TRF TO CDA FUND $161,725 $177,980 $150,842 $163,300 $170,500 $170,500 $0 $170,500 $167,500 ($3,000)-1.76%$0 REVENUES Total $239,008 $223,017 $233,763 $218,859 $224,450 $224,450 $243,357 $243,357 $227,000 $2,550 1.14%$0 EXPENDITURES Total $165,875 $182,980 $155,842 $168,300 $175,650 $175,650 $150 $175,650 $172,650 ($3,000)0.00%$0 TID #9 Total $73,133 $40,037 $77,922 $50,559 $48,800 $48,800 $243,207 $67,707 $54,350 $5,550 11.37%$0 FUND BALANCE:$234,804 $274,841 $352,763 $403,322 $421,462 $421,462 $646,529 $471,029 $525,379 $103,917 24.66%$0 TID #10: 230.01.00.00.4001 TIF #10 GENERAL PROPERTY TAX $756,480 $906,293 $933,865 $911,164 $934,000 $934,000 $912,387 $912,387 $915,000 ($19,000) -2.03% $0 230.01.00.00.4122 COMPUTER STATE AID $8,050 $5,963 $4,081 $2,802 $2,500 $2,500 $3,865 $3,865 $3,000 $500 20.00% $0 230.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $4,150 $5,000 $5,000 $7,100 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 230.08.91.19.6520 DEVELOPER INCENTIVES $0 $395,485 $0 $450,000 $0 $0 $84,358 $90,000 $0 $0 #DIV/0! $0 230.30.00.00.9301 TRF TO DEBT SERVICE $662,704 $455,513 $738,134 $684,308 $674,300 $674,300 $0 $674,300 $636,362 ($37,938)-5.63%$0 REVENUES Total $764,530 $912,256 $937,946 $913,966 $936,500 $936,500 $916,252 $916,252 $918,000 ($18,500)-1.98%$0 EXPENDITURES Total $666,854 $855,998 $743,134 $1,141,408 $679,450 $679,450 $84,508 $769,450 $641,512 ($37,938)0.00%$0 TID #10 Total $97,676 $56,258 $194,813 ($227,442)$257,050 $257,050 $831,743 $146,802 $276,488 $19,438 0.00%$0 FUND BALANCE:$97,676 $153,934 $348,747 $121,305 $258,497 $258,497 $953,049 $268,107 $544,595 $286,098 0.00%$0 Page 13 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2016 COMMUNITY DEVELOPMENT AUTHORITY: 265.06.00.00.4531 INTEREST ON INVESTMENTS $436 $251 $0 $0 $375 $375 $0 $380 $385 $10 2.67% $0 265.20.00.00.8229 TRF FROM TIF 229 $161,725 $177,980 $150,842 $163,300 $170,500 $170,500 $0 $170,500 $167,500 ($3,000) -1.76% $0 265.06.00.00.5704 OTHER SUPPLIES & EXPENSES $0 $0 $0 $0 $500 $500 $0 $0 $500 $0 0.00% $0 265.06.00.00.5801 PROFESSIONAL SERVICES $0 $2,160 $0 $115 $3,000 $3,000 $0 $500 $3,000 $0 0.00% $0 265.06.00.00.5805 ATTORNEY $0 $0 $537 $0 $5,000 $5,000 $0 $1,500 $2,000 ($3,000) -60.00% $0 265.06.00.00.6518 JANESVILLE RD - TC STREETSCAPE $0 $3,560 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 265.30.00.00.9303 TRF TO CDA DEBT SERV $161,725 $177,980 $150,842 $163,300 $170,500 $170,500 $0 $170,500 $167,500 ($3,000)-1.76%$0 REVENUES Total $162,161 $178,231 $150,842 $163,300 $170,875 $170,875 $0 $170,880 $167,885 ($2,990)-1.75%$0 EXPENDITURES Total $161,725 $183,700 $151,379 $163,415 $179,000 $179,000 $0 $172,500 $173,000 ($6,000)0.00%$0 COMMUNITY DEVELOPMENT AUTHORITY Total $436 ($5,469)($537)($115)($8,125)($8,125)$0 ($1,620)($5,115)$3,010 0.00%$0 FUND BALANCE:$196,476 $191,007 $190,470 $190,355 $176,837 $176,837 $190,355 $188,735 $183,620 $6,783 3.84%$0 Page 14 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2017 BUDGET 2017 2017 2012 2013 2014 2015 2016 2016 8/31 2016 2017 $ Change % Change 2017 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2016 from 2016 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2016 COMPENSATED ABSENCES: 270.01.00.00.4531 INTEREST ON INVESTMENTS $5,391 $3,333 $2,594 $3,440 $2,650 $2,650 $0 $3,500 $3,750 $1,100 41.51% $0 270.20.00.00.8100 TRF FROM GENERAL FUND $0 $0 $2,805,819 $42,063 $0 $0 $0 $0 $40,000 $40,000 #DIV/0! $0 270.01.00.00.5103 EMPLOYEE PAYOUT $119,685 $131,876 $534,702 $210,291 $100,000 $100,000 $121,143 $125,000 $150,000 $50,000 50.00% $0 270.01.00.00.5201 FICA $9,156 $10,088 $40,431 $16,621 $7,650 $7,650 $9,267 $9,563 $11,475 $3,825 50.00% $0 270.01.00.00.5203 HEALTH ALLOW - SEVERANCE $7,527 $0 $15,919 $6,979 $15,000 $15,000 $0 $0 $15,000 $0 0.00%$0 REVENUES Total $5,391 $3,333 $2,808,413 $45,503 $2,650 $2,650 $0 $3,500 $43,750 $41,100 1550.94%$0 EXPENDITURES Total $136,367 $141,964 $591,052 $233,891 $122,650 $122,650 $130,411 $134,563 $176,475 $53,825 0.00%$0 COMPENSATED ABSENCES Total ($130,976)($138,631)$2,217,361 ($188,389)($120,000)($120,000)($130,411)($131,063)($132,725)($12,725)0.00%$0 FUND BALANCE:$684,386 $545,755 $2,763,116 $2,574,728 $142,932 $142,932 $2,444,317 $2,443,665 $2,310,940 $2,168,008 1516.81%$0 GRAND TOTAL SPECIAL REVENUE FUND BALANCE $9,675,084 $7,588,775 $9,679,211 $9,270,402 $5,072,333 $5,072,333 $9,352,923 $8,196,078 $7,322,233 $2,249,901 44.36%$0 Page 15 SECTION 8 PROPOSED 2017 CAPITAL PROJECT BUDGETS CITY OF MUSKEGO CAPITAL PROJECTS SUMMARY PROPOSED 2017 BUDGET CAPITAL CAPITAL PROJECT DEPARTMENT EXPENDITURE BORROWING TOTAL FUNDING (Landfill) FACILITY - CITY HALL NEW BUILDING/REMODEL BUILDING MAINTENANCE $4,244,301 $4,244,301 UNITRENDS BACKUP INFORMATION TECHNOLOGY $38,000 $38,000 SWITCH REPLACEMENTS INFORMATION TECHNOLOGY $20,070 $20,070 EMAIL ARCHIVING INFORMATION TECHNOLOGY $4,000 $4,000 MULTI-FUNCTION PRINTING DEVICES INFORMATION TECHNOLOGY $25,000 $25,000 FACILITY - NEW PD BUILDING/REMODEL POLICE $379,846 $379,846 DRONE POLICE $7,491 $7,491 OFFICER BODY WORN CAMERAS POLICE $40,500 $40,500 FX TRAINING EQUIPMENT POLICE $11,500 $11,500 RIFLE PLATE & CARRIER POLICE $12,600 $12,600 TASER REPLACEMENT POLICE $16,700 $16,700 TCVFD EQUIPMENT (Council approval 9/8/15)TC VOLUNTEER FIRE DEPT $105,000 $105,000 CHILDREN'S AREA REDESIGN LIBRARY $61,500 $61,500 CARPETING LIBRARY $30,000 $30,000 HVAC SYSTEM CONTROLS LIBRARY $45,000 $45,000 MEETING ROOM TECHNOLOGY LIBRARY $6,800 $6,800 PUBLIC FURNITURE LIBRARY $8,000 $8,000 STAFF WORKSTATIONS LIBRARY $3,750 $3,750 SOFTWARE RECREATION $8,500 $8,500 CITY GARAGE MAINTENANCE/ADDITION DPW & UTILITIES $213,290 $2,048,456 $2,261,746 GAS PUMP REPLACEMENT DPW & UTILITIES $28,000 $28,000 MOTOR GRADER DPW $175,000 $175,000 PICKUP TRUCK DPW $55,000 $55,000 CONCRETE MIXER DPW $26,000 $26,000 TOTAL CAPITAL PROJECTS $1,441,547 $6,292,757 $5,188,558 (Debt Issuance) September 19, 2016 Page 1 CITY OF MUSKEGO CAPITAL BORROWING FUND PROPOSED 2017 BUDGET 2014 2015 2016 2016 2016 2016 2017 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION APPROVAL 8/31/16 REVENUES: 401.08.00.00.4150 GOVERNMENT GRANTS 0000000 401.08.00.00.4531 INTEREST ON INVESTMENTS 1,124 0 0 0 0 3,500 4,500 401.08.90.06.4565 REOFFERING PREMIUM 0 0 150,000 150,000 118,845 118,845 150,000 TOTAL REVENUES: 1,124 0 150,000 150,000 118,845 122,345 154,500 EXPENDITURES: NON-DEPARTMENTAL 401.08.90.06.7004 DEBT DISCOUNT 0 0 150,000 150,000 118,845 118,845 150,000 TOTAL NON-DEPARTMENTAL:0 0 150,000 150,000 118,845 118,845 150,000 BUILDING 401.08.90.09.6550 FACILITY PLAN - CITY HALL 0 0 3,352,692 3,352,692 0 0 4,244,301 TOTAL BUILDING:0 0 3,352,692 3,352,692 0 0 4,244,301 COMMUNITY DEVELOPMENT/DPW-ENGINEERING 401.08.91.19.6507 TESS CORNERS - ADDTL PROJECT (2,916)0 0 0 0 0 0 401.08.91.19.6518 JANESVILLE ROAD RECONSTRUCTION 1,553,629 0 0 0 0 0 0 401.08.93.51.6550 FACILITY PLAN - CITY GARAGE 0 0 2,685,311 2,685,311 1,096,017 1,096,017 2,048,456 TOTAL COMMUNITY DEVELOPMENT/DPW-ENGINEERING: 1,550,713 0 2,685,311 2,685,311 1,096,017 1,096,017 2,048,456 PUBLIC SAFETY 401.08.91.20.6550 FACILITIES PLAN - POLICE 0 0 0 0 0 0 0 TOTAL PUBLIC SAFETY:0 0 0 0 0 0 0 TOTAL EXPENDITURES: 1,550,713 0 6,188,003 6,188,003 1,214,862 1,214,862 6,442,757 OTHER FINANCING SOURCES/(USES): 401.20.00.00.8902 PROCEEDS FROM L-T DEBT 0 0 17,620,000 17,620,000 7,125,000 7,125,000 10,125,000 401.20.00.00.8605 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 0000000 401.30.00.00.9605 TRF TO WATER UTIL 0 (74,313)0 0 0 0 0 TOTAL OTHER FINANCING SOURCES/(USES):0 (74,313)17,620,000 17,620,000 7,125,000 7,125,000 10,125,000 NET REVENUES OVER/(UNDER) (1,549,589)(74,313)11,581,997 11,581,997 6,028,983 6,032,483 3,836,743 FUND BALANCE END OF YEAR 2013: 1,623,902 PROJECTED FUND BALANCE END OF YEAR: 74,313 0 11,581,997 11,581,997 6,028,983 6,032,483 9,869,226 September 19, 2016 Page 2 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2017 BUDGET 2014 2015 2016 2016 2016 2016 2017 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION APPROVAL 08/31/16 REVENUES: 410.08.00.00.4132 TRANSPORTATION AID 0 250,458 0 0 0 0 0 410.08.00.00.4150 GOVERNMENT GRANTS 0 164,000 0 0 0 0 0 410.08.00.00.4542 MISC REIMBURSEMENT 73,700 62,169 3,500 3,500 38,221 38,221 0 410.08.00.00.4552 SALE OF EQUIPMENT 475 0 0 0 57,430 60,500 0 TOTAL REVENUES: 74,175 476,627 3,500 3,500 95,651 98,721 0 EXPENDITURES: MAYOR / FINANCE & ADMINISTRATION 410.08.90.01.6502 RECODIFICATION 7,160 3,580 0 0 0 0 0 410.08.90.02.6506 ELECTION EQUIPMENT 0 27,012 9,000 9,000 0 0 0 410.08.90.03.6503 UPGRADE FIN SOFTWARE TO SQL 0 8,400 0 0 0 0 0 TOTAL MAYOR / FINANCE & ADMINISTRATION: 7,160 38,992 9,000 9,000 0 0 0 ASSESSOR 410.08.90.04.6502 IAS SOFTWARE UPGRADE 0 60,700 0 00 0 0 TOTAL ASSESSOR:0 60,700 0 0 0 0 0 NON-DEPARTMENTAL 410.08.90.06.6567 HISTORICAL FARM BUILDING 0 4,600 14,000 14,000 200 14,000 0 TOTAL NON-DEPARTMENTAL:0 4,600 14,000 14,000 200 14,000 0 BUILDING MAINTENANCE 410.08.90.09.6503 CITY HALL HVAC 0000000 410.08.90.09.6550 FACILITY PLAN - CITY HALL RENO 0 60,958 246,480 246,480 168,482 267,683 0 TOTAL BUILDING MAINTENACE:0 60,958 246,480 246,480 168,482 267,683 0 INFORMATION TECHNOLOGY 410.08.90.14.6502 SERVER REPLACEMENT 11,974 0 0 0 0 0 0 410.08.90.14.6503 MULTI-FUNCTION PRINTING DEVICES 0 15,501 0 0 0 0 25,000 410.08.90.14.6504 GLOBAL POSITIONING SYSTEM EQUIP.0 9,782 0 0 0 0 0 410.08.90.14.6506 CIVIC PLUS - WEB SITE DESIGN 12,392 0 0 0 0 0 0 410.08.90.14.6510 911 EQUIPMENT (PSAP UPGRADE)0 157,486 0 0 84,622 84,622 0 410.08.90.14.6511 STORAGE AREA NETWORK (SAN)0 45,000 0 0 0 0 0 410.08.90.14.6512 FIREWALL REPLACEMENTS 24,543 0 0 0 0 0 0 410.08.90.14.6513 SWITCH REPLACEMENTS 00000020,070 410.08.90.14.6514 CORE SWITCH 0 0 9,500 9,500 0 9,500 0 410.08.90.14.6515 UPS BATTERIES 0 0 5,000 5,000 0 5,000 0 410.08.90.14.6516 VIRTUAL SERVER LICENSING 555000000 410.08.90.14.6517 WIRELESS NETWORK EXPANSION 4,091 0 0 0 0 0 0 410.08.90.14.6518 EMAIL ARCHIVING 0000004,000 410.08.90.14.6519 ARISTOTLEINSIGHT SOFTWARE 0 0 14,000 14,000 13,416 13,416 0 410.08.90.14.6520 MS OFFICE UPGRADE 0000000 410.08.90.14.6521 UNITRENDS BACKUP 00000038,000 410.08.90.14.6522 MICROSOFT EXCHANGE UPGRADE 0 0 0 0 0 0 0 TOTAL INFORMATION TECHNOLOGY: 53,555 227,769 28,500 28,500 98,038 112,538 87,070 September 19, 2016 Page 3 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2017 BUDGET 2014 2015 2016 2016 2016 2016 2017 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION APPROVAL 08/31/16 September 19, 2016 EXPENDITURES (Continued): POLICE 410.08.91.20.6502 HVAC 0 13,002 0 0 0 0 0 410.08.91.20.6507 RADIOS 274,480 38,804 245,000 245,000 13,568 245,000 0 410.08.91.20.6508 VESTS 0 4,832 0 0 899 899 0 410.08.91.20.6509 RIFLES 0 46,899 0 0 0 0 0 410.08.91.20.6510 NON-LETHAL WEAPONS 00000016,700 410.08.91.20.6511 TACTICAL TEAM HEADSET 0 0 8,000 8,000 6,789 8,000 0 410.08.91.20.6512 OFFICER BODY CAMERA 00000040,500 410.08.91.20.6514 SECUIRTY AND SURVEILLANCE 154,728 49,519 0 0 0 0 0 410.08.91.20.6515 MUSKEGO FIRING RANGE REPAIR 18,167 0 0 0 0 0 0 410.08.91.20.6516 RADIO & TELEPHONE LOGGER 15,000 0 0 0 0 0 0 410.08.91.20.6517 TAHOE 41,235 0 0 0 0 0 0 410.08.91.20.6518 TRUNKED RADIO SYS CONTRACT 76,082 0 0 0 0 0 0 410.08.91.20.6519 DRONE 0000007,491 410.08.91.20.6520 FX TRAINING EQUIPMENT 00000011,500 410.08.91.20.6521 RIFLE PLATE & CARRIER 00000012,600 410.08.91.20.6550 FACILITY PLAN - PD NEW BLDG 0 96,583 514,375 514,375 4,950 165,000 379,846 TOTAL POLICE: 579,691 249,639 767,375 767,375 26,206 418,899 468,637 VOLUNTEER FIRE SERVICES 410.08.91.21.6501 TC PUMPER 505,396 0 0 0 0 0 0 410.08.91.21.6502 AMKUS RESCUE TOOL 0 20,000 0 0 0 0 40,000 410.08.91.21.6503 COPY MACHINE/PAGERS/COMPUTERS 335,061 6,000 7,000 7,000 0 7,000 7,000 410.08.91.21.6509 TCVFD FIRE HOSE 0 0 5,000 5,000 0 5,000 5,000 410.08.91.21.6510 TCVFD FIRE HELMETS 0 0 8,000 8,000 0 8,000 8,000 410.08.91.21.6511 TCVFD FIRE GEAR 0 0 45,000 45,000 0 45,000 45,000 410.08.91.21.6512 TCVFD STABILIZING STRUTS 0 0 10,000 10,000 0 10,000 0 410.08.91.21.6518 TCVFD OTHER - EMS DEFIBS 0 0 21,000 21,000 21,000 21,000 0 TOTAL VOLUNTEER FIRE SERVICES: 840,457 26,000 96,000 96,000 21,000 96,000 105,000 D.P.W. - ENGINEERING DIVISION 410.08.91.19.6502 FIRESIDE ORCHARD PAVING 0 86,517 0 0 0 0 0 410.08.91.19.6503 WOODS/MOORLAND INTERSECTION 0 15,461 40,000 40,000 18,529 40,000 120,000 410.08.91.19.6504 BAY LANE DRIVE RECONSTRUCITON 0 29,902 160,000 160,000 0 160,000 0 410.08.91.19.6505 PICKUP TRUCK REPLACE - ENG 0 28,449 0 0 0 0 0 410.08.91.19.6506 CRYSTALL LAKE PAVING 0 53,133 0 0 0 0 0 410.08.91.19.6507 PENN LANE 0 58,958 0 0 0 0 0 410.08.91.19.6508 WOODS ROAD BRIDGE 90,164 869,428 0 0 (0)0 0 TOTAL D.P.W. - ENGINEERING DIVISION: 90,164 1,141,849 200,000 200,000 18,529 200,000 120,000 D.P.W. 410.08.93.51.6502 INDUSTRIAL PARK LIGHTING 0 24,660 20,000 20,000 7,104 20,000 0 410.08.93.51.6505 DPW/UTIL GARAGE DOORS 0 11,918 0 0 0 0 0 410.08.93.51.6506 WASH STATION 0 3,377 0 0 0 0 0 410.08.93.51.6507 PICK-UP TRUCK REPLACEMENT 0 0 40,000 40,000 26,941 26,941 55,000 410.08.93.51.6508 1/4 TON PATROL TRUCK 0 22,498 0 0 0 0 0 410.08.93.51.6510 ROADSIDE MOWER DECK 15,000 0 0 0 0 0 0 410.08.93.51.6511 RIDING LAWN MOWER 5,440 0 0 0 0 0 0 410.08.93.51.6513 BOBCAT TOOLCAT 5600 G-SERIES 0 67,513 0 0 0 0 0 410.08.93.51.6514 FRONT END LOADER 0 0 178,000 178,000 145,975 145,975 0 410.08.93.51.6515 LIGHT DUTY BOOM TRUCK 0 0 80,000 80,000 0 80,000 0 410.08.93.51.6516 SKID LOADER W/ BUCKET 0 0 68,000 68,000 55,389 68,000 0 410.08.93.51.6517 STUMP GRINDER 0 0 9,000 9,000 5,936 9,000 0 410.08.93.51.6518 SALT SHED GARAGE DOOR 0000000 410.08.93.51.6519 GAS PUMP 00000028,000 410.08.93.51.6520 MOTOR GRADER 000000175,000 410.08.93.51.6521 CONCRETE MIXER 00000026,000 410.08.93.51.6550 FACILITY PLAN - CITY GARAGE 0 31,300 262,500 262,500 38,272 113,000 213,290 TOTAL D.P.W.: 20,440 161,264 657,500 657,500 279,616 462,916 497,290 Page 4 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2017 BUDGET 2014 2015 2016 2016 2016 2016 2017 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION APPROVAL 08/31/16 September 19, 2016 EXPENDITURES (Continued): LIBRARY 410.08.90.71.6501 MEETING ROOM TABLES 0 12,119 0 0 0 0 0 410.08.90.71.6505 FIRE ALARM PANEL REPLACEMENT 11,221 0 0 0 0 0 0 410.08.90.71.6506 OUTDOOR LIGHTING IMPROVEMENTS 0 0 14,535 14,535 4,856 14,535 0 410.08.90.71.6507 CARPETING 0 0 30,000 30,000 0 30,000 30,000 410.08.90.71.6508 CHILDRENS AREA REDESIGN 00000061,500 410.08.90.71.6509 HVAC SYSTEM 00000045,000 410.08.90.71.6510 MEETING ROOM TECHNOLOGY 0000006,800 410.08.90.71.6511 PUBLIC FURNITURE 0000008,000 410.08.90.71.6512 STAFF WORKSTATIONS 0 0 0 0 0 0 3,750 TOTAL LIBRARY: 11,221 12,119 44,535 44,535 4,856 44,535 155,050 RECREATION 410.08.90.72.6501 RECREATION SOFTWARE 0 0 0 0 0 0 8,500 TOTAL PARKS:0 0 0 0 0 0 8,500 PARKS 410.08.94.72.6510 COMMERCIAL OUT FRONT MOWER 23,695 0 0 0 0 0 0 TOTAL PARKS: 23,695 0 0 0 0 0 0 TOTAL EXPENDITURES: 1,626,383 1,983,890 2,063,390 2,063,390 616,926 1,616,571 1,441,547 OTHER FINANCING SOURCES/(USES): 410.20.00.00.8101 TRANSFER FROM GENERAL FUND 0 0 213,610 213,610 213,610 213,610 0 410.20.00.00.8902 PROCEEDS FROM L-T DEBT 76,082 0 0 0 0 0 0 410.20.00.00.8210 TRF FROM LANDFILL ACCOUNT 1,263,583 1,585,000 1,412,500 1,412,500 1,412,500 1,412,500 800,000 TOTAL OTHER FINANCING SOURCES/(USES): 1,339,665 1,585,000 1,626,110 1,626,110 1,626,110 1,626,110 800,000 (212,543)77,737 (433,780)(433,780)1,104,836 108,260 (641,547) FUND BALANCE END OF YEAR 2013: 777,844 FUND BALANCE END OF YEAR 565,301 643,037 209,257 209,257 1,747,873 751,297 109,750 NET REVENUES OVER/(UNDER) EXPENDITURES: Page 5 CITY OF MUSKEGO TAX INCREMENT DISTRICT #8 CAPITAL BORROWING FUND PROPOSED 2017 BUDGET 2014 2015 2016 2016 2016 2016 2017 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL DEPARTMENT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION PROPOSAL 8/31/16 REVENUES: 408.08.00.00.4531 INTEREST ON INVESTMENTS 309 356 0 0 0 345 0 408.08.00.00.4551 CONTRACT SALE 9,350 0 0 0 0 0 0 TOTAL REVENUES: 9,659 356 0 0 0 345 0 EXPENDITURES: 408.08.99.01.5801 PROFESSIONAL SERVICES 6,150 000000 408.08.99.01.5805 ATTORNEY 1,026 273 00000 408.08.99.01.6520 TIF #8 CAPITAL OUTLAY 22,500 147,425 186,575 186,575 26,765 26,765 0 408.30.00.00.9301 TRF TO DEBT SERV 0 0 186,575 186,575 0 0 172,877 TOTAL EXPENDITURES: 29,676 147,698 373,150 373,150 26,765 26,765 172,877 NET REVENUES OVER/(UNDER) (20,017)(147,343)(373,150)(373,150)(26,765)(26,420)(172,877) FUND BALANCE END OF YEAR 2013: 366,656 FUND BALANCE END OF YEAR 346,639 199,297 (173,853) (173,853) 172,532 172,877 (0) Page 6 CITY OF MUSKEGO TAX INCREMENT DISTRICT #11 CAPITAL BORROWING FUND PROPOSED 2017 BUDGET 2014 2015 2016 2016 2016 2016 2017 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL DEPARTMENT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION PROPOSAL 8/31/16 REVENUES: 411.08.00.00.4150 GOVERNMENT GRANTS 00000500,000 0 411.08.00.00.4531 INTEREST ON INVESTMENTS 000003,370 0 411.08.00.00.4565 UNDERWRITERS PREMIUM 0000000 411.08.91.19.8902 PROCEEDS FROM DEBT 000001,963,000 0 411.20.00.00.8220 TRF FROM RESIDUAL TIF 0 0 0 0 0 0 500,000 TOTAL REVENUES:0 0 0 0 0 2,466,370 500,000 EXPENDITURES: 411.08.91.19.5805 ATTORNEY 000044,865 80,000 20,000 411.08.91.19.6001 NOTICES & PUBLICATIONS 00001842000 411.08.91.19.6520 DEVELOPER INCENTIVES 00000916,000 1,950,170 411.08.91.19.7004 UNDERWRITERS DISCOUNT 0000000 411.08.91.19.7005 ISSUANCE FEES 0 0 0 0 0 0 0 TOTAL EXPENDITURES:0 0 0 0 45,049 996,200 1,970,170 NET REVENUES OVER/(UNDER) 0 0 0 0 (45,049)1,470,170 (1,470,170) FUND BALANCE END OF YEAR 2013: 0 FUND BALANCE END OF YEAR 0000(45,049) 1,470,170 0 Page 7 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 #53-2015), 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 (2012 – 2015) actual revenues and expenditures • 2016 adopted budget • 2016 amended budget (most often same as adopted budget) • 1st eight months of 2016 • Estimate of total projected 2016 activity • 2017 Department Request • 2017 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 - #11 Reflects tax increments, which will ultimately offset debt obligations, audit fees and developer incentives. 5 SPECIAL REVENUES (Continued) 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 22nd, 2016 City of Muskego Tax Levy Worksheet - Proposed 2017 Budget Based Upon Assessor Information General Levy Debt Service Levy Total of General & Debt 2016 COW Rec COW Rec General & Debt Levy Proposed Approved Net New Growth No Change Admin Rec Increase 0.98% 0.000% 0.812% Levy 12,311,243 10,271,898 2,139,345 12,411,243 100,000 Equalized Value of District W/O TID 2,633,498,100 2,689,041,200 2,689,041,200 2,689,041,200 Equalized Value of District W / TID 2,706,118,900 2,766,764,000 2,766,764,000 2,766,764,000 Assessed Value of District 2,586,390,010 2,621,186,200 2,621,186,200 2,621,186,200 Assessment Ratio 94.7383369163% TID Increment Equalized Value 72,620,800 77,722,800 77,722,800 77,722,800 Levy/Equalized Value of District W/O TID Mill rate (levy/eq value w/o Tid) 0.0046748631 0.0038199110 0.0007955791 0.0046154901 Mill Rate x Eq. Val. Including TID New Levy to be Raised (mill x eq val w/ tid) 12,650,735 10,568,792 2,201,180 12,769,972 New Levy / Assessed Val. of District per $1k Tax Rate 4.8912713267 4.0320646343 0.8397646973 4.8718293316 Tax Rate (Previous year) 4.8960433002 4.0413070415 0.8499642852 4.8912713267 Difference (0.0047719735) (0.0092424072) (0.0101995879) (0.0194419951) Difference in Percentage -0.10% -0.23% -1.20% -0.40% TID $ To Be Raised 339,492 296,894 61,835 358,729 Impact to $300,000 Valued house (6)$ 2017 State Levy Limit - Net New Growth 1.49% 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 2012 2013 2014 2015 2016 2017 Proposed City Rate $4.41 $4.40 $4.91 $4.90 $4.89 $4.87 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 $12,800,000 2012 2013 2014 2015 2016 2017 Proposed City Levy $12,206,827 $12,308,046 $12,441,739 $12,519,068 $12,650,736 $12,769,973 CITY OF MUSKEGO Tax Levies (General Fund, Debt Service & TID)