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COMMITTEE OF THE WHOLE Packet - 9/10/2019CITY OF MUSKEGO COMMITTEE OF THE WHOLE AGENDA 09/10/2019 5:00 PM Muskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER PLEDGE OF ALLEGIANCE ROLL CALL STATEMENT OF PUBLIC NOTICE APPROVAL OF AGENDA APPROVAL OF MINUTES August 27, 2019 NEW BUSINESS Presentation on the Status of City of Muskego Roads Mayor's Proposed 2020 Operating Budget COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW ADJOURNMENT The Committee of the Whole may possibly reconvene immediately following the 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, CONTACT MUSKEGO CITY HALL, (262) 679-4100. Packet Page 1 Unapproved CITY OF MUSKEGO COMMITTEE OF THE WHOLE MINUTES August 27, 2019 5:00 PM City Hall, W182 S8200 Racine Avenue CALL TO ORDER Mayor Chiaverotti called the meeting to order at 5:22 p.m. ROLL CALL Present: Alderpersons Wolfe, Hammel, Kapusta, Engelhardt, Kubacki and Madden. Also present: Finance and Administration Director Mueller, Finance and Administration Assistant Director Mustapich, Police Chief Rens, Library Director Larson, Public Works & Development Director Kroeger. Absent: Alderperson Borgman. STATEMENT OF PUBLIC NOTICE The Assistant Deputy Clerk stated the meeting was noticed in accordance with the open meeting law. APPROVAL OF MINUTES – August 13, 2019 Alderperson Kubacki made a motion to approve. Alderperson Madden seconded; motion carried. Mayor Chiaverotti stated she would move the agenda items to accommodate those present in the audience. NEW BUSINESS Discuss Written Report Submitted by the Ad Hoc Committee Regarding Taxi Service for Seniors and Ambulatory Adults with Disabilities The Mayor distributed additional supporting information. She noted that everyone agrees that there is a growing need for Medicaid rides while rides for seniors and adults with disabilities through ADRC/County funding are declining. The service is needed and should continue. Resolution #031-2019 outlined that the written report of the Committee was to include the following: Specific terms and conditions of operating a taxi service for senior citizens and ambulatory adults with disabilities program in Waukesha County. Statistics and funding sources for the current program. Affiliated support services offered through Waukesha County (ERAS, FARN, etc.) Best practices of Waukesha County seniors and ambulatory adults with disabilities programs. Page 1 of 5 August 27, 2019 Packet Page 2 2 August 27, 2019 The Mayor reviewed the following findings of the Ad Hoc Committee: Specific terms and conditions of operating a taxi service for senior citizens and ambulatory adults with disabilities program in Waukesha County: ADRC/County funding requires rides to travel within the County with the exception of a few medical facilities. Medicaid rides are provided and funded through third party Managed Care Organizations (MCO’s). Drivers can be volunteer or paid. Muskego has one paid driver. Private for-profit services are also available and receive County ride share, but not lump sum. Statistics and funding sources for the current program: ADRC – Federal funds are provided to States that the County oversees. Rider Fare MCO’s – Managed Care Organizations Grants Donations Affiliated support services offered through Waukesha County: ERAS (Engage, Relate, Advocate, Support) FARN (Find A Ride Network) Other ride programs for seniors and adults with disabilities in Waukesha County include Elmbrook, Lake Country, Mukwonago/Seniors on the Go, New Berlin, 4 Boom, Oconomowoc, Best Cab and many others on the full list. Best practices of Waukesha County seniors and ambulatory adults with disabilities: Efficient operation in support of maintaining the per ride/per mile cost low. Muskego Senior Taxi has the highest cost per ride/per mile. Negotiating with MCO’s for reimbursement of the full Medicaid ride. Muskego Senior Taxi is unable to negotiate the full reimbursement due to having the highest per ride/per mile cost. Economy of scale, such as branching out or consolidation to reduce the per mile cost. Providing handicap van service provides a needed service and generates revenue. The Mukwonago “Seniors on the Go” is a self-sustaining taxi service without municipal funding frequently referenced by Muskego Senior Taxi Board members as a good example to follow. The Mayor stated that Resolution #165-2008 provided one-time City funding to the Muskego Senior Taxi with the understanding that the program would become self-sufficient in 2010 with 250 rides per month through the Waukesha County ADRC funding. Waukesha County is re-evaluating ADRC grant funding and launched Find A Ride Network with the One-Call One-Click system pilot program, which is being tested in Menomonee Falls. Page 2 of 5 August 27, 2019 Packet Page 3 3 August 27, 2019 The following individuals spoke: Jill Koebernik, Member of the Ad Hoc Committee Expressed concern about some of the facts in the Committee Report. Believes more information could be helpful to the Governing Body. Requested clarification regarding cost per ride/cost per mile. Alderperson Kubacki, Member of the Ad Hoc Committee Stated the per mile cost for Muskego’s Taxi Service is $2.17. The Service loses $10.31 on every one-way ride. The data provided by Mukwonago’s Service reflects that it is self-sustaining. Jill Koebernik Stated Mukwonago’s profitability is due to the contract with the School District. Believes the Report should have been distributed to the Ad Hoc Committee Members for discussion prior to this meeting. Agrees that Muskego’s Service could benefit from the input of other ride programs. Clarified that Muskego does attempt to negotiate the fare cost. Alderperson Engelhardt Stated the Committee should have looked at the Elmbrook Program in depth. This program is similar to Muskego’s. Requested the Committee hold another meeting to see a presentation from Elmbrook. Stated the Mukwonago Program is very different and not a fair comparison. Alderperson Wolfe Stated all the information should have been provided ahead of time. Mayor Chiaverotti Confirmed that the service is needed. However, how efficiently the service is delivered should be examined as well as how much the taxpayers should contribute. Stated that Waukesha County will be reviewing the program and funding. The City should wait for those findings. Alderperson Madden Expressed concern that taxpayer dollars are being used. She and Alderperson Kubacki have requested information from the Muskego Taxi Service regarding a staff person receiving a bonus. The information has not been provided. This is about making the service more efficient so tax dollars are not needed to support it. Karin Nickel Stated that she does not believe Muskego’s per mile cost is the highest. As of the past quarter, the rate was $1.19 per mile. Stated the Service would welcome assistance to reach out to the community’s seniors. Alderperson Kubacki Recommends consolidation of services for Waukesha County. Alderperson Kubacki moved to put $5,000 in the budget for the Muskego Taxi Service with a six-month review. Alderperson Madden seconded. Motion failed with a tie vote. Page 3 of 5 August 27, 2019 Packet Page 4 4 August 27, 2019 Alderpersons Hammel, Kubacki and Madden voting yes and Alderpersons Wolfe, Kapusta and Engelhardt voting no. Alderperson Wolfe moved to continue discussion at the next meeting. Alderperson Engelhardt seconded; motion carried. Alderperson Kubacki requested the number of rides and number of miles for the first half of 2019. He also asked for the payroll detail, previously requested, for 2018 and 2019. Ms. Nickel acknowledged the requests. Alderperson Engelhardt moved for a continuation of the Ad Hoc Committee to review the Elmbrook Program. Alderperson Wolfe seconded. Motion carried with Alderpersons Wolfe, Hammel, Kapusta and Engelhardt voting yes. Alderpersons Kubacki and Madden abstained. Discussion Regarding Proposed Resolution for Little Muskego Lake District The Mayor thanked those present in the audience for their patience. City Attorney Warchol distributed a draft Resolution. Mayor Chiaverotti stated that she and Alderperson Engelhardt met with the Chairman of the District, Steve Olson. Mr. Olson was present and addressed the Committee. He stated this all comes down to funding. The lake has been viewed as a valuable asset. The City’s annual contribution has been 15% of the Lake District’s budget. The residents fund 85%. Mr. Olson stated the City gets more than 15% in return. Many municipalities contribute funding for lakes in their communities. This is not unique to Muskego. The City would certainly receive less revenue if the lake was not well maintained. On a side note, Mr. Olson noted that the July 3 fireworks are sponsored by the Lake District. Mayor Chiaverotti stated the City owns a total of 28 parcels within the Lake District. At a minimum, the City will continue to pay for those parcels in accordance with State Statute. Any additional contribution will be determined by the Committee of the Whole. The estimate for this year’s assessment for the 28 parcels is roughly $10,000.00. The City’s total contribution would be $40,000.00 Alderperson Kubacki The City has three lakes, not just one. The City does not contribute anything to the other two lakes. This is about parity. Residents on any lake would be foolish to not maintain it. Alderperson Wolfe This is a quality of life issue. The City does fund the parks. How does that compare with funding for Little Muskego Lake? Alderperson Engelhardt The City does have three lakes; however, they are all quite different. Alderperson Kubacki moved to recommend that the City pay the Little Muskego Lake District $10,000.00 in addition to the fee for the 28 parcels. Alderperson Madden seconded. Motion carried four in favor and two opposed. Alderpersons Hammel, Engelhardt, Kubacki and Madden voting yes and Alderpersons Wolfe and Kapusta voting no. Page 4 of 5 August 27, 2019 Packet Page 5 5 August 27, 2019 Continue 2020 Capital Projects Fund Budgets The following requests were reviewed: Police Department Police Chief Rens was present. He is proposing to add an additional K-9 position. This will provide better drug enforcement. Fund raising efforts have taken place for the program. Project Name Expenditure Additional K9 Vehicle *Chief Rens noted that donations continue to come in, which will be applied toward the vehicle purchase. $ 62,000* EMD ProQA Updated Program $ 36,911 Range Target Replacement $ 18,000 Ballistic Plates and Helmets with Gas Mask Microphones $ 8,600 Suburban Critical Incident Team Vehicle (SCIT)$ 7,500 All of the above requests were approved unanimously. Finance and Administration Department Project Name Expenditure Election Equipment Carryover – Electronic Poll Books (Carried Over)$ 45,000 Financial Software Conversion $ 15,000 All of the above requests were approved unanimously. Review Requested Elected Official Salary Comparisons and Recommend Rate Increase Director Mueller distributed Salary Study Information for Elected Officials. Salary information from thirteen communities was compiled. Alderperson Kubacki supports an increase in the Mayor’s and Judge’s salaries. However, he recommends that the Committee members review the information presented and discuss further at the next meeting. Discuss and Recommend Nonrepresented Rate Increase Director Mueller stated she researched several sources that support a 3% average increase. She is looking for direction for the 2020 budget. The increase would be based on merit. She also asked for direction regarding the salary ranges. Should they stay status quo, or increase? Alderperson Kubacki supports the ranges increasing by 1%. Alderperson Kubacki moved to increase the salary ranges by 1% for 2020 and recommend an increase of up to 2% based on merit. Alderperson Madden seconded; motion carried. ADJOURNMENT Alderperson Madden made a motion to adjourn at 7:05 p.m. Alderperson Wolfe seconded; motion carried. Minutes transcribed by Jill Blenski, Deputy Clerk. Page 5 of 5 August 27, 2019 Packet Page 6 Presented Tuesday, September 10th, 2019 W182 S8200 Racine Avenue, Muskego, WI 53150 Waukesha County, Wisconsin (262) 679-4100 Page 1 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 7 TABLE OF CONTENTS PROPOSED 2020 BUDGET DOCUMENT Section 1 Mayor’s 2020 Proposed Budget Summary Comments (Including Resulting Estimated City Tax Rate and Information Concerning Significant Changes from 2019 Budget) » Pages 2 - 3 Section 2 Draft Notice of Public Hearing for the City of Muskego’s Proposed 2020 Budget (proposed for Monday, October 21st, 2019) » Page 5 Section 3 Proposed 2020 General Fund Revenue Budget (General Operations) » Pages 7 - 11 a. General Fund Revenues – Total Change by Category from Adopted 2019 Budget to 2020 Proposed Budget b. General Fund Revenues – Change in Dollars by Category From Adopted 2019 Budget to Proposed 2020 Budget Section 4 Proposed 2020 General Fund Expenditure Budget » Pages 13 - 26 a. General Fund Expenditures – Total Change by Category from Adopted 2019 Budget to 2020 Proposed Budget b. General Fund Expenditures – Change in Dollars by Category from Adopted 2019 Budget to 2020 Proposed Budget Section 5 Staffing Information » Pages 28 - 30 a. Full Time Equivalent Position Summary by Department of the City of Muskego – Approved 2019 Budget Compared to Proposed 2020 Budget b. Graphic Presentation of General Fund Personnel Related Costs Compared to the Adopted 2019 Budget Section 6 City Debt Service Budget & Graphic Presentations » Pages 32 - 35 a. Listing of General Long Term Obligations b. Debt Schedule for existing general obligation debt c. Debt Service Payments 2020 – 2029 Total Principal & Interest by Year Section 7 Proposed 2020 Special Revenue Fund Budgets » Pages 37 - 43 Section 8 Proposed 2020 Capital Borrowing & Expenditure Budgets » Pages 45 - 49 Section 9 Supplemental Information a. Definitions » Pages 51 - 54 b. Tax Calculation » Page 55 c. Graphic Presentation of City Tax Levies and Rates » Pages 56 - 57 Page 2 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 8 SECTION 1 MAYOR’S SUMMARY COMMENTS Page 1 Page 3 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 9 MAYOR’S 2020 PROPOSED BUDGET SUMMARY COMMENTS Each budget is built upon Council defined budget goals with desired outcomes in the best interest of Muskego taxpayers, and the 2020 Proposed Budget is consistent with that measure. This team approach process maintains focus and is proven for 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 is proposed to maintain a low mill rate of $4.47 while keeping within the mandated net new growth levy increase which is lower than the previous year. A Council goal addressed in the proposed budget is equity between Lake Districts. While this budget does not provide complete equality it shows movement in that direction as recommended by Committee of the Whole. The budget reflects the City’s per parcel fee within the Little Muskego District, which is consistent with the district membership, and other lake districts. Also per Committee of the Whole recommendation, an additional $10,000 contribution to LMLD is included to aid in phasing into the equitable fee based system. While there was no consensus by Committee of the Whole with regard to the non-profit Muskego Senior Taxi program donation, the proposed budget does include a $5,000 contribution. Following are the 2020 Comprehensive 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 Implemented & Measurable 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 2019 to the 2020: Revenues The proposed 2020 general fund revenue budget reflects a tax levy increase of $75,000 or 0.70% as compared to the 2019 adjustment of $200,000; and is within the State levy limit. Increased revenue is derived from new growth, which is lower than the prior year; improved property market/assessed values; and interest earnings. The additional funds will be utilized to offset expenditure increases in technology maintenance fees, snow and ice related costs, promotions within the public safety and public works departments, the road program and employee pay scale adjustments and merit increases. In addition, a $54,500 transfer from the capital improvement fund will assist in funding the police vehicle replacement. Also to be noted, the State has not yet provided the Levy Limit worksheet and estimates for Shared Revenues and Transportation Aids, which are all subject to change. Page 2 Page 4 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 10 Expenditures The proposed 2020 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a 0.96% increase over 2019. Due to rising costs, an additional $135,000 is reflected in the public works division expenditures for salt, asphalt, the road program, and building and grounds maintenance supplies. In support of the goal to recognize and respect the expertise of incumbent employees this budget reflects the Committee of the Whole recommended pay scale adjustment of 1% along with a maximum 2% merit pay increase based on the average within the survey results for non-represented employees. Subject to Council approval, the ratified Police Union Agreement includes a 1% across the board increase and $1,500 adjustment to the Detective and Specialist personnel along with the creation of a 5 th year step for the patrol officer positions. Personnel costs also include step increases, promotions for an additional K-9 Officer and reorganization within the Public Works Division, and funding poll worker wages for the upcoming election year. Furthermore, overall staffing costs are comprised of employee benefits which fluctuate considerably from year to year. Taxes In 2019, State Levy Limit mandates included a reduction to the allowable increase for personal property aid that continues to affect the City’s allowable levy amount negatively. Per the 2020 Budget Goals, the entire available net new growth as well as a small portion of unused levy carry-forward is proposed to help fund increased expenditures within the general operating and debt service fund. This adjustment will require a 2/3 Council majority vote. In addition to the general fund levy increase of 0.70% noted above, the debt service levy includes a 2.37% or $50,655 adjustment in an effort to maintain and plan for affordable future debt levels, as well as prepare for rising principal and interest payments. Based upon Assessor provided data, the net impact will produce an estimated City tax rate of $4.47 per $1,000 of assessed value or a marginal reduction of $0.04 cents as compared to the prior year. As in previous adopted budgets, this proposed budget stays within the State imposed levy limits and does not utilize any prior years’ surplus funds; also noting the minimal 2019 projections. Budget Process: The Committee of the Whole will receive the 2020 Proposed Budget based on Council approved goals for initial review on Tuesday, September 10th, 2019. Committee of the Whole meetings will follow to further discuss, review and finalize the budget. If there are specific questions regarding any line item, I encourage Council members to contact the respective Department Head in advance to discuss the item(s) to aid in identifying the precise information desired. Mayor Kathy Chiaverotti Page 3 Page 5 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 11 SECTION 2 DRAFT PUBLIC HEARING NOTICE Page 4 Page 6 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 12 from 8:00 AM to 4:30 PM. Sharon Mueller, Finance and Administration Director SUMMARY OF REVENUE AND EXPENSE GENERAL AND DEBT BUDGET ESTIMATED BUDGET % CHANGE SERVICE FUNDS 2019 12/31/19 2020 (DECREASE) TAXES 12,887,493 12,884,737 13,012,148 * INTERGOVERNMENTAL 1,946,006 1,983,135 1,964,271 LICENSES AND PERMITS 865,195 820,639 799,435 FINES, FORFEITURES AND PENALTIES 300,000 300,000 310,000 PUBLIC CHARGES FOR SERVICES 666,752 491,650 557,358 INTERGOVERNMENTAL CHARGES FOR SERV 157,500 162,500 237,500 MISCELLANEOUS 350,485 390,985 422,285 INTERDEPARTMENTAL CHARGES FOR SERV 246,600 101,872 266,750 TOTAL REVENUES 17,420,031$ 17,135,518$ 17,569,747 0.86% GENERAL GOVERNMENT 2,309,467 2,246,558$ 2,410,664 PUBLIC SAFETY 7,087,710 6,833,113 7,281,063 HEALTH AND SANITATION 3,706 3,781 3,010,692 PUBLIC WORKS 2,869,554 2,973,794 3,806 EDUCATION & RECREATION 1,884,409 1,779,524 1,832,789 CONSERVATION AND DEVELOPMENT 424,340 402,596 427,486 CAPITAL OUTLAY 1,058,500 1,058,500 832,000 UNCLASSIFIED 80,000 - 80,000 DEBT SERVICE 4,212,335 4,326,894 5,806,803 TOTAL EXPENDITURES 19,930,021$ 19,624,760$ 21,685,303 8.81% TRANSFERS FROM OTHER FUNDS/ADVANCES 2,559,990 1,870,710 4,165,556 TRANSFERS TO OTHER FUNDS (50,000) (85,000) (50,000) TOTAL OTHER FINANCING SOURCES/USES 2,509,990 1,785,710 4,115,556 * Taxes Revenue includes $12,941,898 property tax levy which is 0.98% higher than 2019. ACTUAL ESTIMATED ESTIMATED 12/31/18 12/31/19 12/31/20 FUND BALANCES GENERAL FUND 6,770,367$ 6,828,102$ 6,828,102$ DEBT SERVICE TAX LEVY FUND 3,547,301 2,786,034 2,786,034 TOTAL FUND BALANCE 10,317,668$ 9,614,136$ 9,614,136$ CITY OF MUSKEGO -- OFFICIAL NOTICE On October 21, 2019, the Common Council of the City of Muskego will meet in the Council Chambers of City Hall at 6:00 PM for the purpose of hearing any citizen on the proposed City Budget for 2020. 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 Page 5 Page 7 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 13 SECTION 3 PROPOSED 2020 REVENUE BUDGET Page 6 Page 8 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 14 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2019 from 2019 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 $10,051,898 $10,171,898 $10,271,898 $10,476,898 $10,676,898 $10,676,898 $10,676,897 $10,676,898 $10,676,898 $10,751,898 $75,000 0.70%$0 100.09.80.00.4002 OVERRUN $2 $0 $1 $1 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.09.80.00.4005 PAYMENT IN LIEU OF TAXES $37,240 $37,164 $37,012 $33,516 $35,000 $35,000 $34,200 $34,200 $35,000 $35,000 $0 0.00%$0 100.09.80.00.4006 PYMT IN LIEU OF TAXES-CONSERV $12,834 $12,882 $12,832 $12,910 $12,750 $12,750 $12,874 $12,874 $12,750 $12,750 $0 0.00%$0 100.09.80.00.4007 INTEREST-DELQ PERS PROPERTY $2,360 $2,430 $1,677 $4,121 $2,500 $2,500 $535 $1,750 $2,500 $2,500 $0 0.00%$0 100.09.80.00.4008 TAXES/INTEREST & PENALTY $27,217 $19,724 $20,663 $17,119 $21,000 $21,000 $19,670 $19,670 $20,000 $20,000 ($1,000)-4.76%$0 TAXES Total $10,131,551 $10,244,098 $10,344,083 $10,544,565 $10,748,148 $10,748,148 $10,744,175 $10,745,392 $10,747,148 $10,822,148 $74,000 0.69%$0 INTERGOVERNMENTAL: 100.02.20.01.4127 PUBLIC SAFETY $12,895 $15,764 $13,126 $21,493 $12,000 $12,000 $6,623 $12,000 $15,000 $15,000 $3,000 25.00%$0 100.02.20.01.4128 WATER PATROL $3,388 $0 $7,317 $14,386 $0 $0 $0 $8,500 $10,000 $10,000 $10,000 #DIV/0!$0 100.02.20.01.4702 MISC REIMBURSEMENT/DONATIONS $1,334 $22,688 $27,124 $26,939 $25,000 $25,000 $26,823 $27,000 $25,000 $25,000 $0 0.00%$0 100.02.21.00.4124 FIRE INSURANCE TAX $92,203 $99,890 $107,773 $109,244 $110,000 $110,000 $122,625 $122,625 $115,000 $115,000 $5,000 4.55%$0 100.04.51.01.4132 TRANSPORTATION-HWAY ALLOTMENT $1,022,302 $1,144,699 $1,115,970 $1,320,965 $1,175,478 $1,175,478 $851,705 $1,175,600 $1,175,000 $1,175,000 ($478) -0.04%$0 100.04.51.01.4133 STATE FUNDING $1,250 $0 $0 $536 $0 $0 $9,141 $9,141 $0 $0 $0 #DIV/0!$0 100.05.71.00.4140 LIBRARY GRANTS REVENUE $0 $6,858 $1,592 $8,765 $1,556 $1,556 $0 $1,556 $1,556 $1,556 $0 0.00%$0 100.05.71.00.4150 LIBRARY - SYSTEM, ETC $108,994 $113,836 $112,846 $118,147 $117,784 $117,784 $59,326 $117,784 $117,784 $117,784 $0 0.00%$0 100.09.80.00.4120 PERSONAL PROPERTY AID $0 $0 $0 $0 $49,718 $49,718 $54,498 $54,498 $50,000 $50,000 $282 0.57%$0 100.09.80.00.4121 STATE SHARED REVENUES $428,245 $425,191 $424,635 $428,303 $434,620 $434,620 $65,193 $434,620 $434,620 $434,620 $0 0.00%$0 100.09.80.00.4122 ST AID EXMPT COMPUTER REPLACE $14,193 $12,997 $10,884 $11,044 $10,350 $10,350 $11,311 $11,311 $11,311 $11,311 $961 9.29%$0 100.09.80.00.4123 PER CAPITA TAXES-PUBLIC SAFETY $9,157 $9,719 $9,623 $7,714 $9,500 $9,500 $0 $8,500 $9,000 $9,000 ($500)-5.26%$0 INTERGOVERNMENTAL REVENUE Total $1,693,961 $1,851,643 $1,830,890 $2,067,535 $1,946,006 $1,946,006 $1,207,245 $1,983,135 $1,964,271 $1,964,271 $18,265 0.94%$0 LICENSES AND PERMITS: 100.01.02.00.4241 LIQUOR AND FERMENTED BEVERAGE $22,747 $22,877 $21,082 $23,081 $22,500 $22,500 $22,339 $22,530 $22,500 $22,500 $0 0.00%$0 100.01.02.00.4242 PUBLIC AND SPECIAL GATHERING $190 $290 $220 $230 $200 $200 $270 $270 $270 $270 $70 35.00%$0 100.01.02.00.4243 PUBLICATIONS $470 $480 $430 $480 $450 $450 $480 $470 $470 $470 $20 4.44%$0 100.01.02.00.4244 TAVERN OPERATORS $11,398 $12,144 $8,924 $9,081 $10,500 $10,500 $7,324 $9,000 $9,500 $9,500 ($1,000) -9.52%$0 100.01.02.00.4245 CIGARETTES $1,600 $1,500 $1,300 $1,600 $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $0 0.00%$0 100.01.02.00.4247 AMUSEMENT DEVICES $2,030 $1,930 $2,220 $2,160 $2,000 $2,000 $2,210 $2,210 $2,000 $2,000 $0 0.00%$0 100.01.02.00.4248 ARCHERY $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $0 0.00%$0 100.01.02.00.4250 JUNK LICENSES $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $0 0.00%$0 100.01.02.00.4251 DANCE HALL $525 $515 $580 $680 $500 $500 $590 $590 $500 $500 $0 0.00%$0 100.01.02.00.4254 EVENTS-REGULATION & COMPLIANCE $2,997 $2,572 $3,080 $2,970 $2,800 $2,800 $3,146 $3,146 $3,000 $3,000 $200 7.14%$0 100.01.02.00.4260 SPECIAL EVENTS $0 $0 $0 $0 $0 $0 $1,825 $2,500 $3,000 $3,000 $3,000 #DIV/0!$0 100.01.02.00.4262 LANDFILL AND REFUSE HAULING $11,640 $14,160 $13,360 $14,960 $14,000 $14,000 $14,520 $14,520 $14,000 $14,000 $0 0.00%$0 100.01.02.00.4265 FIRE WORKS $1,470 $1,575 $1,545 $1,325 $1,500 $1,500 $2,775 $2,775 $1,500 $1,500 $0 0.00%$0 100.01.02.00.4266 ALARM SYSTEMS PERMITS $2,200 $2,150 $2,050 $1,650 $2,000 $2,000 $850 $1,600 $1,750 $1,750 ($250) -12.50%$0 100.01.02.00.4279 EXPLOSIVE STORAGE LICENSE $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $0 0.00%$0 100.01.02.00.4304 STATEMENT OF PROPERTY STATUS $3,910 $3,920 $3,610 $4,263 $3,750 $3,750 $8,375 $5,000 $5,000 $5,000 $1,250 33.33%$0 100.01.02.00.4307 DOG LICENSE FEES $5,212 $5,688 $5,280 $4,978 $5,000 $5,000 $4,160 $4,500 $4,750 $4,750 ($250) -5.00%$0 100.01.02.00.4308 DOG PENALTY FEE $75 $25 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.06.00.4544 CABLE TV FRANCHISE FEES $171,927 $170,494 $163,528 $181,194 $170,000 $170,000 $89,538 $175,000 $170,000 $170,000 $0 0.00%$0 100.02.20.01.4252 BICYCLE $0 $0 $0 $0 $0 $0 $433 $433 $500 $500 $500 #DIV/0!$0 100.02.20.01.4305 DOG APPREHENSION $900 $840 $990 $810 $800 $800 $390 $800 $800 $800 $0 0.00%$0 100.02.25.00.4250 BUILDING INSPECTION PERMITS $518,952 $532,044 $744,968 $519,518 $624,575 $624,575 $357,744 $570,000 $555,000 $555,000 ($69,575) -11.14%$0 100.02.25.00.4329 BUILDING INSPECTION TAXABLE $1,142 $1,240 $1,308 $1,350 $1,250 $1,250 $875 $1,300 $1,350 $1,350 $100 8.00%$0 100.05.72.02.4271 BEER PERMIT FEES (PARKS)$190 $320 $280 $521 $675 $675 $285 $550 $350 $350 ($325) -48.15%$0 100.06.18.01.4260 EXTRACTIVE $2,649 $2,698 $1,894 $3,149 $1,000 $1,000 $1,001 $1,750 $1,500 $1,500 $500 50.00%$0 LICENSES AND PERMITS Total $762,419 $777,658 $976,844 $774,194 $865,195 $865,195 $520,825 $820,639 $799,435 $799,435 ($65,760)-7.60%$0 September 5, 2019 Page 7 Page 9 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 15 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 5, 2019 FINES, FORFEITS AND PENALTIES: 100.01.08.00.4269 COURT FINES AND FORFEITURES $235,358 $362,029 $288,463 $296,060 $300,000 $300,000 $218,412 $300,000 $310,000 $310,000 $10,000 3.33%$0 100.01.08.00.4272 WARRANTS $0 $0 $0 $0 $0 $0 $150 $0 $0 $0 $0 #DIV/0!$0 FINES, FORFEITS AND PENALTIES Total $235,358 $362,029 $288,463 $296,060 $300,000 $300,000 $218,562 $300,000 $310,000 $310,000 $10,000 3.33%$0 PUBLIC CHARGES FOR SERVICES: 100.01.05.00.4348 ATTORNEY REVIEW FEES $0 $7,540 $28,980 $1,980 $10,000 $10,000 $2,160 $3,000 $5,000 $5,000 ($5,000) -50.00%$0 100.01.06.00.4310 COPY FEES $124 $20 $11 $2 $20 $20 $1 $10 $20 $20 $0 0.00%$0 100.01.06.00.4311 VENDING MACHINE REVENUE $1,710 $1,198 $1,012 $643 $750 $750 $254 $675 $700 $700 ($50) -6.67%$0 100.01.06.00.4532 RENTAL OF CITY OWNED LAND $0 $0 $0 $0 $0 $0 $150 $0 $0 $0 $0 #DIV/0!$0 100.01.06.00.4536 NSF FEES $540 $570 $540 $720 $500 $500 $450 $500 $500 $500 $0 0.00%$0 100.01.06.00.4541 JURY DUTY/ FEES REIMB $21 $0 $76 $152 $50 $50 $23 $50 $50 $50 $0 0.00%$0 100.01.06.00.4542 MISCELLANEOUS REIMBURSEMENT $53,568 $47,424 $59,826 $62,969 $45,000 $45,000 $34,247 $45,000 $45,000 $45,000 $0 0.00%$0 100.02.20.01.4333 MISCELLANEOUS CHGS - POLICE $3,567 $5,563 $3,613 $2,406 $3,750 $3,750 $1,309 $2,500 $3,500 $3,500 ($250) -6.67%$0 100.02.20.01.4542 WITNESS FEES/COURT COSTS-MISC $176 $182 $238 $71 $200 $200 $243 $275 $200 $200 $0 0.00%$0 100.04.19.00.4348 ENGINEERING REVIEW FEES $16,355 $24,041 $19,673 $15,240 $16,500 $16,500 $8,884 $15,000 $15,500 $15,500 ($1,000) -6.06%$0 100.04.51.01.4278 STREET EXCAVATION FEE HWY $5,210 $6,145 $3,145 $2,745 $2,500 $2,500 $0 $2,000 $2,500 $2,500 $0 0.00%$0 100.04.51.01.4312 SALE OF CULVERT MATERIAL $44,766 $40,397 $38,199 $56,578 $35,000 $35,000 $21,346 $32,500 $35,000 $35,000 $0 0.00%$0 100.04.51.01.4332 MISC HWY DEPT REVENUE $7,755 $22,192 $6,404 $3,110 $5,000 $5,000 $6,713 $7,000 $5,000 $5,000 $0 0.00%$0 100.04.51.01.4533 OIL RECYCLING/SALE SCRAP MTL $1,796 $959 $2,162 $716 $1,000 $1,000 $0 $500 $1,000 $1,000 $0 0.00%$0 100.04.51.10.4308 WEED CUTTING $770 $450 $190 $685 $500 $500 $750 $750 $500 $500 $0 0.00%$0 100.05.71.00.4274 LIBRARY LOST AND DAMAGED $1,495 $1,551 $1,941 $1,452 $1,300 $1,300 $854 $1,300 $1,300 $1,300 $0 0.00%$0 100.05.71.00.4313 LIBRARY FINES $16,945 $17,610 $16,640 $16,229 $17,000 $17,000 $7,899 $16,000 $17,000 $17,000 $0 0.00%$0 100.05.71.00.4314 LIBRARY TAXABLE REVENUE $9,507 $9,210 $7,908 $8,880 $9,000 $9,000 $4,623 $9,000 $9,000 $9,000 $0 0.00%$0 100.05.71.00.4544 ROOM RENTAL $1,000 $2,450 $1,050 $1,519 $1,000 $1,000 $2,356 $2,356 $1,000 $1,000 $0 0.00%$0 100.05.71.00.4552 LIBRARY FRIENDS REVENUE $0 $4,936 $6,945 $6,239 $5,000 $5,000 $5,377 $5,500 $5,000 $5,000 $0 0.00%$0 100.05.72.02.4314 SEASON PASSES (Taxable)$16,959 $16,387 $16,293 $12,813 $16,000 $16,000 $11,117 $11,500 $12,000 $12,000 ($4,000) -25.00%$0 100.05.72.02.4315 IDLE ISLE LAUNCH (Taxable)$18,725 $20,359 $16,552 $15,511 $20,000 $20,000 $11,890 $13,500 $15,000 $15,000 ($5,000) -25.00%$0 100.05.72.02.4316 IDLE ISLE PARKING (Taxable)$9,291 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.4317 PARK RENTAL TAXABLE $8,613 $9,886 $6,906 $34,135 $15,000 $15,000 $5,344 $12,000 $15,000 $15,000 $0 0.00%$0 100.05.72.02.4537 PARKS DEPT MISC. REVENUE $0 $770 $770 $688 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.03.4317 PARK HISTORICAL RENTAL TAXABLE $4,175 $2,900 $1,175 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.4318 RECREATION FEES-REGISTRATION $11 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.4320 RECREATION FEES TAXABLE $96 $0 $0 $190 $1,000 $1,000 $173 $200 $500 $500 ($500) -50.00%$0 100.05.72.10.4321 MISC REVENUE RECREATION $5,368 $3,031 $2,632 $3,227 $3,600 $3,600 $1,052 $2,500 $2,750 $2,750 ($850) -23.61%$0 100.05.72.10.4325 TICKET SALES REC-GREAT AMERICA $12,965 $11,470 $13,028 $11,407 $11,500 $11,500 $8,680 $8,500 $0 $0 ($11,500) -100.00%$0 100.05.72.10.4326 TICKET SALES REC-WPRA WEEK GA $2,192 $2,009 $1,450 $956 $1,500 $1,500 $725 $750 $0 $0 ($1,500) -100.00%$0 100.05.72.10.4327 TICKET SALES REC-NOAH'S ARK $1,558 $4,230 $3,051 $3,108 $2,800 $2,800 $2,688 $2,500 $0 $0 ($2,800) -100.00%$0 100.05.72.10.4328 TICKET SALES REC-ZOO $535 $1,177 $796 $1,134 $1,000 $1,000 $1,490 $1,500 $0 $0 ($1,000) -100.00%$0 100.05.72.10.4329 TICKET SALES REC-MT OLYMPUS $358 $0 $0 $0 $0 $0 $140 $140 $0 $0 $0 #DIV/0!$0 100.05.72.11.4318 REC REG FEES-AQUATICS $2,409 $1,702 $1,442 $0 $1,050 $1,050 $1,255 $1,255 $1,925 $1,925 $875 83.33%$0 100.05.72.12.4318 REC REG FEES-ARTS & CRAFTS $6,017 $8,910 $5,340 $5,944 $5,104 $5,104 $1,997 $5,000 $5,104 $5,104 $0 0.00%$0 100.05.72.13.4318 REC REG FEES-ATHLETICS $146,494 $195,985 $176,834 $193,013 $186,629 $186,629 $73,152 $93,500 $137,669 $137,669 ($48,960) -26.23%$0 100.05.72.13.4320 REC FEES TAXABLE-ATHLETICS $0 $0 $2,798 $0 $0 $0 $401 $381 $0 $0 $0 #DIV/0!$0 100.05.72.13.4323 REC MATERIALS-ATHLETICS $3,477 $2,660 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.14.4318 REC REG FEES-SAFETY $10,108 $9,353 $7,398 $9,719 $9,604 $9,604 $6,246 $7,300 $9,318 $9,318 ($286) -2.98%$0 Page 8 Page 10 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 16 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 5, 2019 PUBLIC CHARGES FOR SERVICES (Continued): 100.05.72.16.4318 REC REG FEES-CHILD CARE $162,741 $183,876 $180,535 $171,761 $169,985 $169,985 $114,041 $125,000 $141,220 $141,220 ($28,765) -16.92%$0 100.05.72.16.4319 REC FEES/RENTAL/NON TAXABLE $0 $0 $0 $0 $0 $0 $0 $0 $5,290 $5,290 $5,290 #DIV/0!$0 100.05.72.16.4320 RECREATION FEES TAXABLE $4,921 $4,031 $4,070 $1,484 $5,480 $5,480 $433 $1,050 $0 $0 ($5,480) -100.00%$0 100.05.72.16.4324 REC BUS REVENUE-CHILD CARE $3,309 $4,821 $1,052 $0 $4,585 $4,585 $0 $0 $0 $0 ($4,585) -100.00%$0 100.05.72.17.4318 REC REG FEES-LEAGUES $0 $80 $0 $0 $0 $0 $1,200 $1,200 $0 $0 $0 #DIV/0!$0 100.05.72.17.4320 REC FEES TAXABLE-LEAGUES $45,472 $14,882 $2,056 $2,798 $7,525 $7,525 $3,243 $3,133 $1,100 $1,100 ($6,425) -85.38%$0 100.05.72.18.4318 REC REG FEES-VARIED INTEREST $18,636 $16,579 $5,101 $13,576 $9,000 $9,000 $12,694 $13,865 $22,212 $22,212 $13,212 146.80%$0 100.05.72.18.4320 REC FEES TAXABLE-VARIED INT $790 $565 $69 $1,320 $1,320 $1,320 $320 $960 $0 $0 ($1,320) -100.00%$0 100.05.72.19.4320 IDLE ISLE PARKING - TAXABLE $0 $9,120 $7,628 $8,960 $6,000 $6,000 $10,359 $12,000 $10,000 $10,000 $4,000 66.67%$0 100.06.18.01.4330 PLATTING FEES $19,413 $27,584 $12,985 $22,395 $10,000 $10,000 $10,216 $12,500 $10,500 $10,500 $500 5.00%$0 100.06.18.01.4335 REVIEW FEES PLAN COMMISSION $100 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.06.18.01.4341 MISC REVENUE/COPIES/REPORTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.06.18.01.4344 DEVELOPMENT CHARGES $14,283 $21,643 $8,801 $9,643 $12,000 $12,000 $5,951 $9,000 $10,000 $10,000 ($2,000) -16.67%$0 100.06.18.01.4346 LAND RECORD FEE $11,700 $11,790 $13,060 $13,567 $12,000 $12,000 $6,240 $8,500 $10,000 $10,000 ($2,000)-16.67%$0 PUBLIC CHARGES FOR SERVICES Total $696,021 $778,238 $690,373 $719,683 $666,752 $666,752 $388,687 $491,650 $557,358 $557,358 ($109,394)-16.41%$0 INTERGOVERNMENTAL CHARGES FOR SERVICES: 100.01.06.00.4601 LITTLE MUSKEGO LAKE DISTRICT $796 $842 $40,887 $2,262 $2,500 $2,500 $0 $2,500 $2,500 $2,500 $0 0.00%$0 100.02.20.01.4602 REIMBURSE POLICE LIASON OFFI $148,280 $149,279 $152,307 $154,441 $155,000 $155,000 $77,581 $160,000 $235,000 $235,000 $80,000 51.61%$0 INTERGOVERNMENTAL CHARGES FOR SERVICES Total $149,077 $150,121 $193,193 $156,703 $157,500 $157,500 $77,581 $162,500 $237,500 $237,500 $80,000 50.79%$0 MISCELLANEOUS: 100.01.06.00.4531 INTEREST ON INVESTMENTS $220,878 $195,260 $115,337 $228,494 $250,000 $250,000 $661,660 $285,000 $325,000 $325,000 $75,000 30.00%$0 100.01.06.00.4547 FUEL REFUND $7,780 $5,914 $6,315 $6,369 $6,500 $6,500 $0 $6,500 $6,500 $6,500 $0 0.00%$0 100.02.20.01.4525 RENTAL/CELLULAR TOWER $29,605 $31,085 $32,639 $34,271 $35,985 $35,985 $35,985 $35,985 $37,785 $37,785 $1,800 5.00%$0 MISCELLANEOUS REVENUE Total $258,263 $232,259 $154,291 $269,134 $292,485 $292,485 $697,645 $327,485 $369,285 $369,285 $76,800 26.26%$0 OTHER FINANCING SOURCES: 100.02.20.01.4551 PROCEEDS FROM SALE F/A-PD $8,172 $11,410 $32,655 $1,000 $15,000 $15,000 $0 $5,000 $10,000 $10,000 ($5,000) -33.33%$0 100.04.51.01.4551 PROCEEDS FROM SALE F/A-DPW $20,681 $18,708 $2,944 $17,454 $15,000 $15,000 $7,928 $7,928 $15,000 $15,000 $0 0.00%$0 100.09.80.00.4004 WATER UTILITY TAX EQUIVALENT $526,368 $534,353 $502,879 $492,971 $530,000 $530,000 $0 $500,000 $525,000 $525,000 ($5,000) -0.94%$0 100.20.80.00.8001 PRIOR YEARS SURPLUS FUNDING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.20.80.00.8209 TRANSFER FROM CABLE FUND $0 $0 $0 $0 $0 $0 $0 $0 $2,253 $2,253 $2,253 #DIV/0!$0 100.20.80.00.8220 TRF FROM CAP IMPROV-GF $0 $0 $0 $0 $0 $0 $0 $0 $0 $54,500 $54,500 #DIV/0!$0 100.20.80.00.8261 TRF FROM GIS $10,950 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.20.80.00.8263 TRF TO GF - REC TICKETS $6,651 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 OTHER FINANCING SOURCES Total $572,823 $564,471 $538,477 $511,425 $560,000 $560,000 $7,928 $512,928 $552,253 $606,753 $46,753 8.35%$0 INTERDEPARTMENTAL: 100.01.06.00.4701 BIG MUSKEGO LAKE DISTRICT $350 $350 $1,016 $1,712 $350 $350 $0 $1,500 $1,250 $1,250 $900 257.14%$0 100.01.06.00.4702 REIMBURSEMENT-WATER $11,700 $14,440 $15,600 $18,800 $65,375 $65,375 $9,650 $19,300 $70,500 $70,500 $5,125 7.84%$0 100.01.06.00.4703 REIMBURSE FRM SEWER/OPERATIO $61,505 $75,883 $77,477 $78,403 $130,875 $130,875 $40,536 $81,072 $145,000 $145,000 $14,125 10.79%$0 100.01.06.00.4704 REIMBURSE FROM REF/RECY $0 $0 $0 $0 $50,000 $50,000 $0 $0 $50,000 $50,000 $0 0.00%$0 INTERDEPARTMENTAL REVENUE Total $73,555 $90,673 $94,093 $98,915 $246,600 $246,600 $50,186 $101,872 $266,750 $266,750 $20,150 8.17%$0 TOTAL GENERAL FUND REVENUES $14,573,028 $15,051,188 $15,110,707 $15,438,213 $15,782,686 $15,782,686 $13,912,833 $15,445,601 $15,804,000 $15,933,500 $150,814 0.96%$0 PROJECTED 2019 SURPLUS/(DEFICIT)$57,735 Page 9 Page 11 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 17 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 2019 Budget - $15,782,686 2020 Proposed - $15,933,500 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 Page 10 Page 12 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 18 $(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 2019 Budget - $15,782,686 $10,748,148 $1,946,006 $865,195 $300,000 $666,752 $157,500 $292,485 $560,000 $246,600 2020 Proposed - $15,933,500 $10,822,148 $1,964,271 $799,435 $310,000 $557,358 $237,500 $369,285 $606,753 $266,750 Change - $150,814 $74,000 $18,265 $(65,760) $10,000 $(109,394) $80,000 $76,800 $46,753 $20,150 CITY OF MUSKEGO General Fund Revenues Page 11 Page 13 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 19 SECTION 4 PROPOSED 2020 EXPENDITURE BUDGET Page 12 Page 14 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 20 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2019 from 2019 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 $10,856 $10,968 $9,503 $7,085 $10,808 $10,808 $3,927 $6,800 $11,064 $11,118 $310 2.87%$0 100.01.01.00.5105 SALARIES AND WAGES-ELECTED $121,092 $121,007 $120,543 $118,225 $121,007 $121,007 $78,817 $123,790 $121,471 $121,471 $464 0.38%$0 100.01.01.00.5150 AUTO ALLOWANCE $3,500 $3,500 $3,507 $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 $11,323 $11,200 $11,210 $11,200 $11,200 $11,200 $7,323 $11,200 $11,200 $11,200 $0 0.00%$0 100.01.01.00.5201 FICA $10,956 $10,858 $10,767 $10,478 $11,208 $11,208 $6,906 $11,120 $11,263 $11,268 $59 0.53%$0 100.01.01.00.5202 PENSION $5,419 $5,131 $4,925 $4,368 $4,371 $4,371 $2,847 $4,540 $4,521 $4,521 $151 3.45%$0 100.01.01.00.5203 HEALTH INSURANCE $23,644 $24,792 $23,248 $22,087 $22,183 $22,183 $14,956 $21,800 $22,591 $22,591 $408 1.84%$0 100.01.01.00.5204 LIFE INSURANCE $438 $515 $510 $494 $494 $494 $329 $496 $494 $494 $0 0.00%$0 100.01.01.00.5303 CONFERENCES AND SPECIAL EVEN $75 $50 $160 $1,033 $1,000 $1,000 $60 $500 $1,000 $1,000 $0 0.00%$0 100.01.01.00.5305 DUES AND MEMBERSHIPS $8,047 $7,962 $7,966 $8,795 $8,500 $8,500 $8,470 $8,500 $8,500 $8,500 $0 0.00%$0 100.01.01.00.5601 TELEPHONE/CITY HALL $480 $480 $480 $480 $480 $480 $320 $480 $480 $480 $0 0.00%$0 100.01.01.00.5701 OFFICE SUPPLIES AND EXPENSES $270 $31 $413 $204 $500 $500 $0 $250 $500 $500 $0 0.00%$0 MAYOR Total $196,099 $196,495 $193,233 $187,950 $195,252 $195,252 $126,244 $192,976 $196,585 $196,643 $1,392 0.71%$0 GENERAL GOVERNMENT - FINANCE & ADMINISTRATION: 100.01.03.00.5101 SALARIES AND WAGES $337,204 $318,819 $321,919 $327,715 $340,772 $340,772 $214,695 $341,864 $348,601 $350,296 $9,524 2.79%$0 100.01.03.00.5102 OVERTIME $5,192 $4,285 $760 $2,935 $1,500 $1,500 $1,395 $1,500 $5,000 $5,000 $3,500 233.33%$0 100.01.03.00.5105 WAGES - POLL WORKERS $17,635 $50,283 $10,908 $40,301 $15,204 $15,204 $7,546 $8,000 $51,608 $51,608 $36,404 239.43%$0 100.01.03.00.5201 FICA $25,900 $25,092 $24,959 $25,990 $27,184 $27,184 $16,746 $26,270 $28,051 $28,181 $996 3.67%$0 100.01.03.00.5202 PENSION $37,489 $21,285 $21,870 $22,192 $22,419 $22,419 $14,193 $22,490 $23,868 $23,982 $1,564 6.97%$0 100.01.03.00.5203 HEALTH INSURANCE $81,951 $89,128 $72,082 $56,672 $57,830 $57,830 $40,845 $58,500 $58,895 $58,895 $1,065 1.84%$0 100.01.03.00.5204 LIFE INSURANCE $1,626 $1,233 $1,393 $1,547 $1,634 $1,634 $1,097 $1,642 $1,664 $1,664 $30 1.84%$0 100.01.03.00.5205 FSA FEE EXPENSE $132 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.03.00.5229 HEALTH INS. ALLOWANCE $5,092 $10,080 $13,080 $13,080 $13,080 $13,080 $8,720 $13,080 $13,080 $13,080 $0 0.00%$0 100.01.03.00.5301 TRAINING $1,498 $726 $50 $516 $1,000 $1,000 $1,073 $1,000 $1,000 $1,000 $0 0.00%$0 100.01.03.00.5302 MILEAGE & EXP REIMB $888 $638 $1,255 $589 $650 $650 $554 $950 $975 $975 $325 50.00%$0 100.01.03.00.5303 CONFERENCES & SPECIAL EVENTS $2,083 $2,168 $2,777 $2,973 $3,500 $3,500 $869 $3,500 $3,500 $3,500 $0 0.00%$0 100.01.03.00.5305 DUES AND SUBSCRIPTIONS $989 $1,719 $1,698 $1,508 $1,800 $1,800 $1,948 $1,948 $2,000 $2,000 $200 11.11%$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 EQUIP MAINT/PURCHASE/RENTAL $2,395 $3,036 $44 $3,472 $4,000 $4,000 $2,239 $3,750 $4,000 $4,000 $0 0.00%$0 100.01.03.00.5502 COMPUTER CHARGES $490 $744 $744 $754 $850 $850 $517 $775 $850 $850 $0 0.00%$0 100.01.03.00.5506 FINANCIAL SOFTWARE CHARGES $8,248 $8,500 $9,754 $9,950 $10,500 $10,500 $10,057 $10,057 $14,000 $14,000 $3,500 33.33%$0 100.01.03.00.5601 TELEPHONE/CITY HALL $2,441 $705 $710 $630 $600 $600 $470 $600 $840 $840 $240 40.00%$0 100.01.03.00.5701 OFFICE SUPPLIES $2,109 $2,144 $2,623 $2,010 $2,000 $2,000 $2,223 $2,149 $2,500 $2,500 $500 25.00%$0 100.01.03.00.5704 OTHER SUPPLIES & EXPENSES $4,761 $12,384 $4,947 $6,576 $5,000 $5,000 $4,687 $5,000 $13,000 $13,000 $8,000 160.00%$0 100.01.03.00.5713 PRINT MATERIALS $365 $525 $545 $545 $650 $650 $545 $545 $650 $650 $0 0.00%$0 100.01.03.00.5801 TAX BILL DIST FEES $24,516 $25,867 $25,358 $25,160 $27,000 $27,000 $9,985 $25,750 $26,000 $26,000 ($1,000)-3.70%$0 FINANCE & ADMIN Total $563,936 $579,361 $517,475 $545,118 $537,173 $537,173 $340,402 $529,370 $600,082 $602,021 $64,847 12.07%$0 GENERAL GOVERNMENT - ASSESSOR: 100.01.04.00.5150 AUTO ALLOWANCE $519 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5201 FICA $40 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5204 LIFE $103 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5503 COMPUTER CHARGES/ASSESSOR $17,224 $20,407 $22,587 $23,490 $25,000 $25,000 $8,097 $25,000 $25,000 $25,000 $0 0.00%$0 100.01.04.00.5601 TELEPHONE $296 $129 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5701 OFFICE SUPPLIES $0 $600 $39 $301 $500 $500 $0 $0 $0 $0 ($500) -100.00%$0 100.01.04.00.5801 PROFESSIONAL SERVICES $83,699 $84,652 $86,160 $76,087 $72,500 $72,500 $53,840 $77,100 $78,100 $78,100 $5,600 7.72%$0 100.01.04.00.5802 BOARD OF REVIEW & NOTICES $1,181 $725 $6,938 $350 $1,200 $1,200 $651 $750 $1,200 $1,200 $0 0.00%$0 100.01.04.00.5805 ATTORNEY $3,408 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5830 REVALUATION EXPENSES $0 $2,470 $51,030 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 ASSESSOR Total $106,469 $108,983 $166,753 $100,228 $99,200 $99,200 $62,587 $102,850 $104,300 $104,300 $5,100 5.14%$0 September 5, 2019 Page 13 Page 15 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 21 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 5, 2019 GENERAL GOVERNMENT - LAW: 100.01.05.00.5101 SALARIES & WAGES $0 $64,293 $86,158 $95,118 $98,546 $98,546 $61,656 $97,192 $100,928 $101,379 $2,833 2.87%$0 100.01.05.00.5201 FICA $0 $5,133 $6,848 $7,533 $7,796 $7,796 $4,888 $7,435 $7,978 $8,013 $217 2.78%$0 100.01.05.00.5202 PENSION $0 $4,246 $5,109 $5,200 $5,193 $5,193 $3,255 $5,085 $5,493 $5,520 $327 6.29%$0 100.01.05.00.5204 LIFE INSURANCE $0 $171 $228 $234 $240 $240 $161 $240 $246 $246 $7 2.78%$0 100.01.05.00.5229 HEALTH INSURANCE ALLOWANCE $0 $2,800 $3,360 $3,360 $3,360 $3,360 $2,240 $3,360 $3,360 $3,360 $0 0.00%$0 100.01.05.00.5303 CONFERENCES & TRAINING $0 $521 $535 $44 $1,000 $1,000 $619 $850 $1,000 $1,000 $0 0.00%$0 100.01.05.00.5305 DUES AND MEMBERSHIP $0 $1,329 $759 $839 $1,000 $1,000 $561 $875 $1,000 $1,000 $0 0.00%$0 100.01.05.00.5506 COMPUTER CHARGES $0 $0 $3,071 $3,594 $5,600 $5,600 $3,427 $5,600 $5,600 $5,600 $0 0.00%$0 100.01.05.00.5601 TELEPHONE/CITY HALL $0 $440 $480 $480 $480 $480 $320 $480 $480 $480 $0 0.00%$0 100.01.05.00.5701 OFFICE SUPPLIES AND EXPENSES $0 $3,813 $964 $415 $1,000 $1,000 $825 $950 $1,000 $1,000 $0 0.00%$0 100.01.05.00.5805 ATTORNEY $63,951 $16,989 $10,177 $6,276 $10,000 $10,000 $20,100 $10,000 $10,000 $10,000 $0 0.00%$0 LAW Total $63,951 $99,734 $117,689 $123,093 $134,214 $134,214 $98,051 $132,067 $137,085 $137,597 $3,383 2.52%$0 GENERAL GOVERNMENT - NON-DEPARTMENTAL: 100.01.06.00.5203 HRA/FSA PLANS - DIVERSIFIED $7,394 $7,408 $7,096 $7,339 $3,500 $3,500 $3,170 $4,500 $5,000 $5,000 $1,500 42.86%$0 100.01.06.00.5205 PCOR FEES $175 $178 $267 $292 $275 $275 $186 $275 $275 $275 $0 0.00%$0 100.01.06.00.5206 WELLNESS PROGRAM $7,511 $7,692 $8,296 $8,085 $8,500 $8,500 $8,422 $8,422 $8,500 $8,500 $0 0.00%$0 100.01.06.00.5410 MAINT & RENTAL OF EQ/VEHICLES $2,821 $7,012 $7,181 $6,304 $7,250 $7,250 $1,181 $6,500 $7,000 $7,000 ($250) -3.45%$0 100.01.06.00.5506 SOFTWARE MAINTENANCE $7,470 $7,843 $10,808 $14,501 $17,000 $17,000 $6,043 $15,000 $17,253 $17,253 $253 1.49%$0 100.01.06.00.5601 LAND LINE LONG DISTANCE $20,081 $19,366 $19,792 $23,150 $22,200 $22,200 $15,374 $22,200 $25,399 $25,399 $3,199 14.41%$0 100.01.06.00.5701 OFFICE SUPPLIES AND EXPENSES $7,733 $9,781 $8,091 $8,101 $8,000 $8,000 $1,798 $8,000 $8,000 $8,000 $0 0.00%$0 100.01.06.00.5702 VENDING MACHINES $2,534 $1,391 $569 $518 $1,500 $1,500 $252 $500 $750 $750 ($750) -50.00%$0 100.01.06.00.5704 MISC SUPPLIES AND EXPENSES $3,131 $6,315 $5,043 $8,924 $5,000 $5,000 $5,347 $5,500 $6,000 $6,000 $1,000 20.00%$0 100.01.06.00.5710 POSTAGE $14,527 $16,864 $12,553 $14,500 $16,500 $16,500 $8,020 $15,000 $16,500 $16,500 $0 0.00%$0 100.01.06.00.5810 AUDIT & SPECIAL ACCOUNTING S $8,483 $7,000 $7,850 $6,750 $7,000 $7,000 $16,900 $7,000 $7,500 $7,500 $500 7.14%$0 100.01.06.00.5820 CITY ROAD-LANDSCAPE/MAINT $30,893 $53,381 $52,530 $56,486 $45,000 $45,000 $33,764 $60,000 $65,000 $60,000 $15,000 33.33%$0 100.01.06.00.6001 NOTICES AND PUBLICATIONS $7,894 $8,881 $8,495 $9,090 $8,000 $8,000 $5,708 $8,000 $8,000 $8,000 $0 0.00%$0 100.01.06.00.6002 CRIMINAL HISTORY CHECKS $2,240 $2,478 $2,324 $2,555 $2,500 $2,500 $2,086 $2,500 $2,500 $2,500 $0 0.00%$0 100.01.06.00.6014 ELECTRONIC PAYMENT FEES $199 ($738) ($1,548) ($1,327) $500 $500 $722 $500 $500 $500 $0 0.00%$0 100.01.06.00.6020 UNEMPLOYMENT COMPENSATION $35,192 $2,042 $2,006 $0 $8,000 $8,000 $0 $6,000 $8,000 $8,000 $0 0.00%$0 100.01.06.00.6021 EMPLOYEE SAFETY $1,690 $1,877 $2,426 $1,883 $2,000 $2,000 $250 $2,000 $2,000 $2,000 $0 0.00%$0 100.01.06.00.6045 UNCOLLECTABLE PERS PROP TAXE $9,013 $3,066 ($272) ($2,392) $1,500 $1,500 $2,044 $1,728 $1,500 $1,500 $0 0.00%$0 100.01.06.00.6055 SENIOR TAXI $5,000 $5,000 $5,000 $5,000 $15,000 $15,000 $15,000 $15,000 $5,000 $5,000 ($10,000) -66.67%$0 100.01.06.00.6101 WORKERS COMPENSATION $171,808 $211,280 $227,650 $235,773 $250,000 $250,000 $159,168 $212,500 $220,000 $220,000 ($30,000) -12.00%$0 100.01.06.00.6102 LIABILITY INSURANCE - GEN & PD $38,340 $38,097 $39,220 $40,552 $41,500 $41,500 $30,205 $40,273 $41,500 $41,500 $0 0.00%$0 100.01.06.00.6103 PROPERTY INSURANCE $44,149 $43,645 $46,607 $46,923 $52,000 $52,000 $52,200 $52,200 $56,900 $56,900 $4,900 9.42%$0 100.01.06.00.6104 AUTO PHYSICAL DAMAGE INSURANCE $10,606 $11,785 $12,646 $13,462 $14,000 $14,000 $10,705 $14,275 $14,700 $14,700 $700 5.00%$0 100.01.06.00.6105 PUBLIC OFFICIALS LIABILITY INS $11,562 $11,562 $11,909 $12,147 $12,500 $12,500 $9,110 $12,150 $12,515 $12,515 $15 0.12%$0 100.01.06.00.6106 PROPERTY EQUIP BREAKDOWN INS $3,250 $3,854 $3,437 $3,652 $4,000 $4,000 $4,398 $4,398 $4,800 $4,800 $800 20.00%$0 100.01.06.00.6107 CRIME INSURANCE $1,924 $2,314 $2,035 $2,015 $2,038 $2,038 $2,015 $2,015 $2,075 $2,075 $37 1.82%$0 100.01.06.00.6108 INS. DEDUCTIBLES/REIMBRSMENT $18,534 ($8,753) $58,214 $40,604 $25,000 $25,000 $5,706 $25,000 $25,000 $25,000 $0 0.00%$0 100.01.06.00.6109 AUTO LIABILITY INSURANCE $0 $11,276 $11,616 $12,203 $12,500 $12,500 $9,418 $12,560 $12,950 $12,950 $450 3.60%$0 NON-DEPARTMENTAL Total $474,153 $491,897 $571,839 $577,089 $592,763 $592,763 $409,192 $563,996 $585,117 $580,117 ($12,646)-2.13%$0 GENERAL GOVERNMENT - COURT: 100.01.08.00.5101 SALARIES AND WAGES $72,630 $106,836 $115,279 $121,035 $129,235 $129,235 $78,594 $128,000 $132,834 $133,461 $4,226 3.27%$0 100.01.08.00.5102 OVERTIME $19,370 $5,561 $1,933 $2,257 $6,090 $6,090 $1,680 $3,500 $6,107 $6,137 $47 0.77%$0 100.01.08.00.5105 SALARIES AND WAGES-OTHER $10,619 $12,388 $14,346 $14,712 $15,000 $15,000 $9,808 $15,645 $15,000 $15,000 $0 0.00%$0 100.01.08.00.5201 FICA $7,813 $9,599 $10,337 $10,829 $11,890 $11,890 $7,044 $11,200 $12,167 $12,217 $327 2.75%$0 100.01.08.00.5202 PENSION $6,433 $7,459 $8,029 $8,342 $8,849 $8,849 $5,306 $8,360 $9,385 $9,431 $582 6.58%$0 100.01.08.00.5203 HEALTH $14,269 $9,417 $12,174 $9,436 $10,900 $10,900 $6,785 $10,100 $11,094 $11,094 $194 1.78%$0 Page 14 Page 16 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 22 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 5, 2019 GENERAL GOVERNMENT - COURT (continued): 100.01.08.00.5204 LIFE $97 $216 $273 $299 $322 $322 $219 $325 $334 $334 $12 3.82%$0 100.01.08.00.5229 HEALTH INS. ALLOWANCE $1,830 $4,860 $5,100 $5,100 $5,100 $5,100 $3,400 $5,100 $5,100 $5,100 $0 0.00%$0 100.01.08.00.5301 TRAINING $0 $0 $653 $100 $600 $600 $121 $500 $600 $600 $0 0.00%$0 100.01.08.00.5303 CONF., SPEC EVENTS & TUITION $2,105 $2,425 $2,776 $1,897 $2,800 $2,800 $2,256 $2,800 $2,800 $2,800 $0 0.00%$0 100.01.08.00.5504 COMPUTER CHARGES,POLICE COURT $7,389 $7,365 $8,174 $8,542 $8,500 $8,500 $9,369 $9,850 $12,140 $12,140 $3,640 42.82%$0 100.01.08.00.5601 TELEPHONE $0 $0 $0 $0 $0 $0 $0 $0 $264 $264 $264 #DIV/0!$0 100.01.08.00.5701 OFFICE SUPPLIES AND EXPENSES $1,620 $1,093 $301 $1,348 $1,500 $1,500 $384 $1,500 $1,500 $1,500 $0 0.00%$0 100.01.08.00.5702 OPERATING SUPPLIES AND EXPEN $2,868 $2,788 $1,752 $2,267 $2,500 $2,500 $1,854 $2,500 $2,500 $2,500 $0 0.00%$0 100.01.08.00.6003 LEGAL FEES AND JURY TRIALS $59,843 $6,747 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.08.00.6004 WITNESS FEES, COURT COSTS $220 $116 $13 $69 $250 $250 $60 $125 $150 $150 ($100) -40.00%$0 100.01.08.00.6017 PRISONER HOUSING $3,825 $7,039 $11,302 $3,110 $12,000 $12,000 $60 $6,000 $10,000 $10,000 ($2,000)-16.67%$0 COURT Total $210,932 $183,910 $192,442 $189,344 $215,535 $215,535 $126,938 $205,505 $221,974 $222,727 $7,193 3.34%$0 GENERAL GOVERNMENT - BUILDING MAINTENANCE: 100.01.09.00.5101 SALARIES AND WAGES $62,773 $61,405 $61,930 $62,780 $63,162 $63,162 $39,507 $62,900 $64,731 $65,045 $1,883 2.98%$0 100.01.09.00.5102 OVERTIME $2,223 $1,742 $3,468 $3,019 $4,520 $4,520 $2,514 $4,250 $4,611 $4,633 $113 2.50%$0 100.01.09.00.5151 CLOTHING ALLOWANCE $250 $250 $250 $250 $250 $250 $0 $250 $250 $250 $0 0.00%$0 100.01.09.00.5201 FICA $4,917 $4,761 $5,064 $5,092 $5,344 $5,344 $3,239 $5,200 $5,471 $5,496 $153 2.86%$0 100.01.09.00.5202 PENSION $4,418 $4,170 $4,445 $4,406 $4,433 $4,433 $2,752 $4,400 $4,681 $4,703 $270 6.09%$0 100.01.09.00.5203 HEALTH INSURANCE $8,771 $8,966 $9,005 $11,952 $10,900 $10,900 $6,323 $10,000 $11,094 $11,094 $194 1.78%$0 100.01.09.00.5204 LIFE INSURANCE $348 $368 $378 $382 $382 $382 $271 $431 $480 $480 $98 25.64%$0 100.01.09.00.5229 HEALTH INS ALLOWANCE $0 $160 $1,920 $1,920 $1,920 $1,920 $1,280 $1,920 $1,920 $1,920 $0 0.00%$0 100.01.09.00.5302 MILEAGE $0 $0 $0 $33 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.09.00.5405 MAINTENANCE OF VEHICLES $1,801 $3,302 $929 $2,036 $2,000 $2,000 $610 $1,390 $2,000 $2,000 $0 0.00%$0 100.01.09.00.5415 MAINTENANCE OF BLDGS & GROUN $13,026 $18,634 $11,279 $18,983 $20,000 $20,000 $6,685 $13,623 $20,000 $20,000 $0 0.00%$0 100.01.09.00.5601 TELEPHONE $120 $120 $120 $130 $120 $120 $160 $140 $240 $240 $120 100.00%$0 100.01.09.00.5703 HOUSEKEEPING SUPPLIES $1,902 $2,022 $2,126 $1,205 $2,000 $2,000 $732 $1,268 $2,000 $2,000 $0 0.00%$0 100.01.09.00.5735 GASOLINE & OIL $766 $710 $926 $1,060 $2,000 $2,000 $936 $1,650 $2,000 $2,000 $0 0.00%$0 100.01.09.00.5835 HOUSEKEEPING SERVICE $25,800 $25,800 $27,750 $28,140 $28,500 $28,500 $17,849 $28,500 $28,500 $28,500 $0 0.00%$0 100.01.09.00.5910 UTILITIES $33,558 $35,117 $35,646 $55,102 $42,000 $42,000 $15,258 $45,660 $47,500 $47,500 $5,500 13.10%$0 100.01.09.00.5915 SEWER/WATER USAGE/WCA $8,726 $8,399 $8,055 $7,692 $9,000 $9,000 $3,251 $8,369 $9,000 $9,000 $0 0.00%$0 BUILDING MAINTENANCE Total $169,400 $175,927 $173,293 $204,181 $196,530 $196,530 $101,368 $189,951 $204,476 $204,862 $8,331 4.24%$0 GENERAL GOVERNMENT - INFORMATION TECHNOLOGY: 100.01.14.00.5101 SALARIES AND WAGES $157,944 $85,719 $111,549 $110,540 $128,102 $128,102 $80,212 $127,700 $131,554 $132,196 $4,094 3.20%$0 100.01.14.00.5102 SALARIES & WAGES - OVERTIME $0 $0 $0 $0 $500 $500 $0 $0 $500 $500 $0 0.00%$0 100.01.14.00.5201 FICA $11,469 $6,221 $8,320 $8,143 $9,911 $9,911 $6,002 $9,770 $10,176 $10,225 $313 3.16%$0 100.01.14.00.5202 PENSION $10,735 $5,167 $7,583 $7,398 $8,423 $8,423 $5,247 $8,370 $8,914 $8,957 $534 6.33%$0 100.01.14.00.5203 HEALTH INSURANCE $59,506 $29,395 $29,625 $30,470 $26,582 $26,582 $16,965 $25,800 $32,613 $32,613 $6,031 22.69%$0 100.01.14.00.5204 LIFE INSURANCE $149 $81 $102 $97 $81 $81 $74 $120 $137 $137 $56 68.50%$0 100.01.14.00.5229 HEALTH INS. ALLOWANCE $0 $0 $1,800 $690 $960 $960 $1,220 $1,468 $960 $960 $0 0.00%$0 100.01.14.00.5301 TRAINING $2,509 $475 $1,450 $6,754 $7,000 $7,000 $449 $7,000 $7,000 $7,000 $0 0.00%$0 100.01.14.00.5302 GASOLINE/OIL/MILEAGE $626 $502 $1,136 $426 $1,500 $1,500 $0 $500 $1,500 $1,500 $0 0.00%$0 100.01.14.00.5303 CONFERENCES & SPECIAL EVENTS $305 $356 $750 $838 $3,000 $3,000 $869 $2,000 $3,000 $3,000 $0 0.00%$0 100.01.14.00.5305 MEMBERSHIPS & DUES $50 $50 $50 $50 $175 $175 $50 $50 $175 $175 $0 0.00%$0 100.01.14.00.5506 COMPUTER CHARGES/CITY HALL $3,128 $2,904 $1,753 $4,302 $4,500 $4,500 $105 $4,500 $3,000 $3,000 ($1,500) -33.33%$0 100.01.14.00.5507 NETWORK CHARGES $55,231 $61,275 $66,868 $80,878 $93,765 $93,765 $66,586 $93,765 $117,695 $117,695 $23,930 25.52%$0 100.01.14.00.5601 TELEPHONE CITY HALL $1,950 $1,280 $1,865 $1,920 $1,800 $1,800 $1,080 $1,800 $1,440 $1,440 ($360) -20.00%$0 100.01.14.00.5701 OFFICE SUPPLIES $86 $56 $879 $1,229 $2,500 $2,500 $1,141 $2,000 $3,000 $3,000 $500 20.00%$0 100.01.14.00.5840 PROGRAMMING AND CONSULTING $15,199 $19,600 $12,584 $39,713 $50,000 $50,000 $19,348 $45,000 $50,000 $40,000 ($10,000)-20.00%$0 INFORMATION TECHNOLOGY Total $318,886 $213,081 $246,313 $293,447 $338,800 $338,800 $199,350 $329,843 $371,664 $362,397 $23,598 6.97%$0 TOTAL GENERAL GOVERNMENT $2,103,827 $2,049,389 $2,179,037 $2,220,450 $2,309,467 $2,309,467 $1,464,133 $2,246,558 $2,421,284 $2,410,664 $101,197 4.38%$0 Page 15 Page 17 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 23 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 5, 2019 PUBLIC SAFETY - POLICE: 100.02.20.01.5101 SALARIES & WAGES-POLICE $2,766,889 $2,779,437 $2,850,049 $3,066,646 $3,246,461 $3,246,461 $1,932,310 $3,145,300 $3,318,072 $3,331,943 $85,482 2.63%$0 100.02.20.01.5102 OVERTIME - POLICE $177,636 $168,664 $146,221 $125,904 $130,000 $130,000 $83,880 $130,000 $133,000 $133,000 $3,000 2.31%$0 100.02.20.01.5115 WATER PATROL $7,449 $1,390 $3,760 $1,935 $6,297 $6,297 $3,183 $4,700 $5,089 $5,062 ($1,235) -19.62%$0 100.02.20.01.5150 AUTO ALLOWANCE $3,558 $3,700 $3,700 $3,710 $3,700 $3,700 $2,615 $3,700 $3,700 $3,700 $0 0.00%$0 100.02.20.01.5151 UNIFORMS & OFFICERS EQUIPMEN $32,227 $28,735 $35,565 $39,127 $38,825 $38,825 $5,684 $38,825 $39,050 $39,050 $225 0.58%$0 100.02.20.01.5201 FICA $223,300 $222,468 $227,232 $243,449 $264,524 $264,524 $151,218 $254,200 $269,289 $270,348 $5,824 2.20%$0 100.02.20.01.5202 PENSION $306,563 $288,825 $343,081 $373,311 $379,545 $379,545 $226,680 $368,100 $414,394 $415,294 $35,749 9.42%$0 100.02.20.01.5203 HEALTH $540,413 $561,753 $561,442 $565,200 $595,069 $595,069 $406,302 $610,000 $634,064 $634,064 $38,995 6.55%$0 100.02.20.01.5204 LIFE $4,370 $4,004 $3,779 $4,089 $4,235 $4,235 $2,781 $4,300 $4,180 $4,180 ($55) -1.29%$0 100.02.20.01.5210 INSURANCE FUND $29,192 $26,597 $25,126 $25,580 $27,265 $27,265 $25,064 $27,265 $27,025 $27,038 ($226) -0.83%$0 100.02.20.01.5226 GUN REIMBURSEMENT $750 $750 $250 $375 $750 $750 $250 $750 $750 $750 $0 0.00%$0 100.02.20.01.5227 VEST REIMBURSEMENT $3,376 $8,917 $10,135 $3,938 $16,000 $16,000 $3,972 $11,000 $11,000 $11,000 ($5,000) -31.25%$0 100.02.20.01.5229 HEALTH INS. ALLOWANCE $39,365 $34,875 $43,280 $48,750 $50,520 $50,520 $25,775 $42,500 $39,180 $39,180 ($11,340) -22.45%$0 100.02.20.01.5301 TRAINING $15,909 $19,138 $21,235 $25,181 $20,000 $20,000 $13,936 $20,000 $20,000 $20,000 $0 0.00%$0 100.02.20.01.5302 MILEAGE $0 $0 $0 $0 $200 $200 $325 $325 $200 $200 $0 0.00%$0 100.02.20.01.5303 CONFERENCES AND SPECIAL EVEN $5,592 $4,698 $4,597 $3,229 $6,000 $6,000 $2,195 $6,000 $6,325 $6,325 $325 5.42%$0 100.02.20.01.5305 DUES AND MEMBERSHIPS $5,200 $5,629 $6,182 $6,400 $8,045 $8,045 $1,420 $7,000 $8,045 $8,045 $0 0.00%$0 100.02.20.01.5405 MAINT OF VEHICLES & EQUIP $16,227 $16,490 $14,044 $24,914 $19,000 $19,000 $15,248 $23,000 $28,200 $28,200 $9,200 48.42%$0 100.02.20.01.5406 MAINTENANCE OF RADIOS $4,197 $7,341 $10,622 $16,892 $12,100 $12,100 $12,244 $13,000 $13,500 $13,500 $1,400 11.57%$0 100.02.20.01.5410 PRINTER/COPIES $0 $0 $0 $2,259 $3,000 $3,000 $2,196 $3,000 $3,000 $3,000 $0 0.00%$0 100.02.20.01.5415 MAINTENANCE OF BLDGS & GROUN $18,970 $9,215 $8,582 $18,985 $16,500 $16,500 $6,394 $12,500 $16,500 $16,500 $0 0.00%$0 100.02.20.01.5504 COMPUTER CHARGES/POLICE $43,283 $89,576 $88,746 $87,371 $95,457 $95,457 $79,461 $95,457 $97,811 $97,811 $2,354 2.47%$0 100.02.20.01.5604 TELEPHONE $7,788 $9,857 $7,132 $10,843 $14,520 $14,520 $8,431 $12,500 $14,160 $14,160 ($360) -2.48%$0 100.02.20.01.5610 TIME SYSTEM - BADGERNET $11,593 $10,027 $10,413 $9,768 $11,800 $11,800 $10,599 $11,800 $12,000 $12,000 $200 1.69%$0 100.02.20.01.5701 OFFICE SUPPLIES AND EXPENSES $2,921 $3,007 $2,521 $2,956 $3,200 $3,200 $2,200 $3,200 $3,200 $3,200 $0 0.00%$0 100.02.20.01.5704 OTHER SUPPLIES AND EXPENSES $4,290 $3,951 $6,143 $4,327 $3,800 $3,800 $1,466 $3,800 $4,000 $4,000 $200 5.26%$0 100.02.20.01.5720 AMMUNITION $10,565 $12,816 $11,182 $7,592 $13,000 $13,000 $8,586 $13,000 $13,000 $13,000 $0 0.00%$0 100.02.20.01.5721 SUPPLIES & EXPENSES-ADMIN.$3,678 $4,015 $3,136 $3,126 $4,000 $4,000 $1,844 $4,000 $4,000 $4,000 $0 0.00%$0 100.02.20.01.5722 SUPPLIES & EXP-FIELD OPERATI $7,265 $11,105 $10,055 $11,340 $13,250 $13,250 $9,779 $13,250 $14,250 $14,250 $1,000 7.55%$0 100.02.20.01.5723 SUPP. & EXP -RECRDS & COMM.$2,162 $2,611 $2,153 $2,364 $2,470 $2,470 $2,233 $2,470 $2,470 $2,470 $0 0.00%$0 100.02.20.01.5735 GASOLINE AND OIL $45,987 $43,186 $45,347 $53,489 $60,000 $60,000 $30,374 $60,000 $60,000 $60,000 $0 0.00%$0 100.02.20.01.5835 HOUSEKEEPING SERVICE $20,786 $20,736 $20,736 $20,736 $21,150 $21,150 $11,892 $21,150 $30,000 $30,000 $8,850 41.84%$0 100.02.20.01.5845 PERSONNEL MANAGEMENT $6,454 $4,080 $6,459 $2,542 $6,000 $6,000 $4,224 $6,000 $7,400 $7,400 $1,400 23.33%$0 100.02.20.01.5910 UTILITIES $32,990 $39,567 $36,403 $40,354 $40,000 $40,000 $35,151 $40,000 $40,000 $40,000 $0 0.00%$0 100.02.20.01.5915 SEWER/WATER USAGE $1,826 $2,050 $1,853 $1,853 $2,500 $2,500 $1,644 $2,500 $2,500 $2,500 $0 0.00%$0 100.02.20.01.6022 POLICE & FIRE COMM EXPENSE $210 $0 $0 $0 $150 $150 $0 $150 $150 $150 $0 0.00%$0 100.02.20.01.6023 RANGE EXPENSES $1,033 $1,588 $1,984 $1,271 $2,000 $2,000 $323 $2,000 $2,000 $2,000 $0 0.00%$0 POLICE Total $4,404,013 $4,450,798 $4,573,144 $4,859,805 $5,141,332 $5,141,332 $3,131,882 $5,016,742 $5,301,503 $5,317,320 $175,988 3.42%$0 PUBLIC SAFETY - CIVILIAN PERSONNEL: 100.02.20.10.5101 SALARIES AND WAGES-DISPATCHE $389,172 $400,523 $414,477 $410,574 $473,053 $473,053 $272,945 $435,000 $511,366 $513,854 $40,801 8.63%$0 100.02.20.10.5102 OVERTIME - DISPATCHERS $9,561 $6,511 $7,964 $8,824 $7,131 $7,131 $4,531 $7,131 $7,309 $7,345 $214 3.00%$0 100.02.20.10.5151 UNIFORMS AND OFFICERS EQUIPM $2,862 $3,167 $2,756 $2,914 $3,600 $3,600 $778 $3,250 $3,800 $3,800 $200 5.56%$0 100.02.20.10.5201 FICA $29,051 $29,151 $30,634 $29,791 $37,283 $37,283 $19,410 $34,500 $40,381 $40,574 $3,291 8.83%$0 100.02.20.10.5202 PENSION $26,924 $27,070 $28,717 $28,084 $31,452 $31,452 $18,175 $29,500 $35,011 $35,181 $3,729 11.86%$0 100.02.20.10.5203 HEALTH $141,633 $164,679 $149,972 $164,275 $185,625 $185,625 $107,658 $165,000 $206,644 $206,644 $21,019 11.32%$0 100.02.20.10.5204 LIFE $270 $318 $335 $365 $423 $423 $252 $423 $484 $484 $61 14.32%$0 100.02.20.10.5229 HEALTH INS. ALLOWANCE $4,055 $5,580 $7,410 $7,420 $5,580 $5,580 $4,530 $7,140 $7,380 $7,380 $1,800 32.26%$0 100.02.20.10.5604 TELEPHONE $500 $2,990 $2,170 $2,167 $2,400 $2,400 $1,254 $2,400 $2,400 $2,400 $0 0.00%$0 CIVILIAN PERSONNEL Total $604,027 $639,989 $644,435 $654,415 $746,547 $746,547 $429,532 $684,344 $814,775 $817,662 $71,114 9.53%$0 Page 16 Page 18 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 24 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 5, 2019 PUBLIC SAFETY - VOLUNTEER FIRE DEPARTMENT: 100.02.21.00.5422 HYDRANT RENTAL $318,270 $327,818 $327,818 $327,818 $327,818 $327,818 $0 $327,818 $327,818 $327,818 $0 0.00%$0 100.02.21.00.5850 TESS CORNERS FIRE DEPT.$420,500 $465,509 $465,000 $466,870 $498,050 $498,050 $374,051 $498,050 $498,050 $498,050 $0 0.00%$0 100.02.21.00.5851 REVIEW FEES $0 $0 $2,847 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 VOLUNTEER FIRE DEPT Total $738,770 $793,327 $795,665 $794,688 $825,868 $825,868 $374,051 $825,868 $825,868 $825,868 $0 0.00%$0 PUBLIC SAFETY - NON-DEPARTMENTAL: 100.02.22.00.5425 MAINTENANCE OF SAFETY EQUIP $313 $119 $0 $0 $0 $0 $2 $0 $0 $0 $0 #DIV/0!$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 $378 $331 $443 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.22.00.6023 TRUNKED RADIO OPERATING COST $14,124 $13,711 $14,710 $15,304 $15,304 $15,304 $15,590 $15,590 $15,902 $15,902 $598 3.91%$0 NON-DEPT PUBLIC SAFETY Total $20,015 $19,362 $20,353 $20,504 $20,504 $20,504 $20,792 $20,790 $21,102 $21,102 $598 2.92%$0 PUBLIC SAFETY - PW&D BUILDING INSPECTION: 100.02.25.00.5101 SALARIES AND WAGES $17,317 $18,729 $18,826 $23,127 $26,314 $26,314 $14,583 $23,500 $23,879 $23,996 ($2,318) -8.81%$0 100.02.25.00.5102 SALARIES & WAGES - OVERTIME $0 $0 $0 $248 $0 $0 $83 $500 $1,538 $1,546 $1,546 #DIV/0!$0 100.02.25.00.5201 FICA $1,274 $1,399 $1,362 $1,524 $2,013 $2,013 $938 $1,850 $1,944 $1,954 ($59) -2.93%$0 100.02.25.00.5202 PENSION $616 $1,798 $1,280 $1,572 $1,724 $1,724 $961 $1,580 $1,716 $1,716 ($8) -0.46%$0 100.02.25.00.5203 HEALTH $9,869 $4,483 $9,679 $14,761 $15,682 $15,682 $9,441 $14,750 $15,972 $15,972 $290 1.85%$0 100.02.25.00.5204 LIFE $74 $18 $17 $26 $26 $26 $18 $27 $28 $28 $2 6.67%$0 100.02.25.00.5410 MAINT. & RENTAL OF EQUIP. -$607 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.25.00.5506 COMPUTER CHARGES/CITY HALL $7,140 $7,380 $7,800 $8,880 $9,500 $9,500 $6,837 $9,500 $12,200 $12,200 $2,700 28.42%$0 100.02.25.00.5704 OTHER SUPPLIES AND EXPENSES $5,520 $4,250 $7,140 $2,198 $5,500 $5,500 $2,086 $4,000 $5,500 $5,500 $0 0.00%$0 100.02.25.00.5735 GASOLINE, OIL, GREASE, TIRES $649 $467 $375 $591 $700 $700 $144 $412 $700 $700 $0 0.00%$0 100.02.25.00.5751 BUILDING SEALS $3,164 $1,660 $1,655 $2,488 $2,750 $2,750 $1,989 $2,750 $2,750 $2,750 $0 0.00%$0 100.02.25.00.5752 HOUSE NUMBERS $1,277 $1,700 $1,541 $1,377 $1,750 $1,750 $1,169 $1,500 $1,750 $1,750 $0 0.00%$0 100.02.25.00.5820 CONTRACTED SERVICES $212,094 $220,806 $311,393 $217,977 $287,500 $287,500 $115,971 $225,000 $231,000 $231,000 ($56,500)-19.65%$0 CDD-BUILDING INSPECTION Total $259,600 $262,690 $361,068 $274,768 $353,458 $353,458 $154,219 $285,369 $298,977 $299,111 ($54,348)-15.38%$0 TOTAL PUBLIC SAFETY $6,026,425 $6,166,166 $6,394,665 $6,604,180 $7,087,710 $7,087,710 $4,110,476 $6,833,113 $7,262,226 $7,281,063 $193,353 2.73%$0 HEALTH & HUMAN SERVICES - NON-DEPARTMENTAL: 100.03.06.00.6041 ANIMAL WARDEN $3,581 $3,581 $3,581 $3,581 $3,581 $3,581 $3,581 $3,581 $3,581 $3,581 $0 0.00%$0 100.03.22.00.5704 BLOOD DRIVE $94 $37 $153 $190 $125 $125 $149 $200 $225 $225 $100 80.00%$0 TOTAL HEALTH & HUMAN SERVICES $3,675 $3,618 $3,734 $3,771 $3,706 $3,706 $3,730 $3,781 $3,806 $3,806 $100 2.70%$0 PUBLIC WORKS - ENGINEERING DIVISION: 100.04.19.00.5101 SALARIES & WAGES $132,871 $122,737 $100,713 $106,737 $127,859 $127,859 $69,009 $110,000 $126,439 $111,258 ($16,602) -12.98%$0 100.04.19.00.5201 FICA $10,136 $9,367 $7,503 $7,742 $9,781 $9,781 $4,969 $8,415 $9,673 $8,511 ($1,271) -12.99%$0 100.04.19.00.5202 PENSION $7,871 $7,917 $6,130 $7,155 $7,349 $7,349 $4,520 $7,205 $7,474 $7,510 $160 2.18%$0 100.04.19.00.5203 HEALTH INSURANCE $16,413 $12,658 $22,751 $30,701 $32,243 $32,243 $21,933 $33,500 $32,833 $32,833 $590 1.83%$0 100.04.19.00.5204 LIFE $288 $227 $284 $379 $557 $557 $256 $390 $575 $575 $18 3.21%$0 100.04.19.00.5225 CLOTHING ALLOWANCE $500 $477 $516 $464 $500 $500 $195 $500 $500 $500 $0 0.00%$0 100.04.19.00.5229 HEALTH ALLOWANCE $2,400 $1,800 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.19.00.5302 MILEAGE $0 $281 $67 $268 $500 $500 $60 $500 $500 $500 $0 0.00%$0 100.04.19.00.5303 CONFERENCES, SPEC. EVENTS &$3,011 $1,113 $192 $1,325 $2,800 $2,800 $215 $2,800 $2,800 $2,800 $0 0.00%$0 100.04.19.00.5305 DUES AND MEMBERSHIPS $859 $531 $346 $632 $750 $750 $450 $750 $750 $750 $0 0.00%$0 100.04.19.00.5506 COMPUTER CHARGES $3,267 $3,363 $3,769 $3,855 $7,300 $7,300 $5,861 $5,861 $8,540 $8,540 $1,240 16.99%$0 100.04.19.00.5601 TELEPHONE $1,161 $1,170 $995 $1,470 $1,140 $1,140 $940 $1,140 $840 $840 ($300) -26.32%$0 100.04.19.00.5704 OTHER SUPPLIES AND EXPENSES $837 $665 $353 $1,050 $1,300 $1,300 $0 $1,300 $1,300 $1,300 $0 0.00%$0 100.04.19.00.5715 SUPPLIES EXPENSE - SURVEY WORK $336 $113 $108 $22 $400 $400 $0 $400 $400 $400 $0 0.00%$0 100.04.19.00.5815 FEES $1,835 $8,292 $46,816 $69,706 $45,000 $45,000 $40,857 $70,000 $50,000 $50,000 $5,000 11.11%$0 DPW-ENGINEERING DIVISION Total $181,785 $170,710 $190,544 $231,505 $237,480 $237,480 $149,265 $242,761 $242,623 $226,316 ($11,164)-4.70%$0 Page 17 Page 19 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 25 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 5, 2019 PUBLIC WORKS - ADMINISTRATION DIVISION: 100.04.51.01.5101 SALARIES AND WAGES $229,493 $201,685 $157,136 $268,464 $179,209 $179,209 $185,399 $250,000 $180,847 $181,676 $2,467 1.38%$0 100.04.51.01.5102 OVERTIME - ADMIN $598 $192 $2 $185 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.01.5120 GENERAL CITY & PARKS $128,891 $151,389 $217,894 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.01.5123 GENERAL CITY - ELECTIONS $7,449 $12,661 $2,886 $5,289 $8,553 $8,553 $1,582 $1,582 $15,583 $15,623 $7,070 82.66%$0 100.04.51.01.5124 BML BOAT LAUNCH $1,510 $2,925 $3,111 $1,274 $2,295 $2,295 $138 $750 $1,303 $1,313 ($982) -42.79%$0 100.04.51.01.5125 BML PARKING LOT $12,402 $21,126 $2,577 $511 $8,439 $8,439 $0 $500 $1,469 $1,508 ($6,931) -82.13%$0 100.04.51.01.5150 AUTO ALLOWANCE $962 $1,000 $769 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.01.5201 FICA $29,658 $31,509 $30,606 $22,526 $17,163 $17,163 $15,243 $21,775 $17,272 $17,343 $180 1.05%$0 100.04.51.01.5202 PENSION $23,315 $23,614 $24,425 $19,714 $12,118 $12,118 $13,272 $16,700 $12,532 $12,594 $476 3.93%$0 100.04.51.01.5203 HEALTH $89,513 $96,530 $111,071 $77,382 $49,037 $49,037 $66,891 $102,750 $72,950 $72,950 $23,913 48.77%$0 100.04.51.01.5204 LIFE $1,541 $1,607 $1,756 $1,136 $597 $597 $840 $1,250 $532 $532 ($65) -10.89%$0 100.04.51.01.5225 CLOTHING/UNIFORM ALLOW $9,745 $11,944 $15,815 $11,479 $10,500 $10,500 $1,515 $10,500 $10,500 $10,500 $0 0.00%$0 100.04.51.01.5227 DRUG/AUDIO TESTING $1,472 $455 $757 $549 $500 $500 $439 $500 $500 $500 $0 0.00%$0 100.04.51.01.5228 SAFETY GLASSES/CDL LINCENSE $2,413 $827 $1,710 $2,194 $2,000 $2,000 $1,639 $2,000 $2,000 $2,000 $0 0.00%$0 100.04.51.01.5229 HEALTH INS. ALLOWANCE $15,260 $18,060 $17,145 $20,165 $21,000 $21,000 $15,682 $22,825 $21,720 $21,720 $720 3.43%$0 100.04.51.01.5303 CONFERENCES & SPECIAL EVENTS $425 $425 $425 $1,279 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.01.5506 COMPUTER CHARGES/CITY HALL $9,759 $4,270 $9,593 $4,496 $5,900 $5,900 $2,000 $5,900 $7,486 $7,486 $1,586 26.88%$0 100.04.51.01.5605 TELEPHONE/PUBLIC WORKS $262 $300 $620 $1,180 $1,800 $1,800 $1,080 $1,800 $5,880 $5,880 $4,080 226.67%$0 100.04.51.01.5701 OFFICE SUPPLIES AND EXPENSES $995 $1,267 $1,042 $1,614 $1,250 $1,250 $902 $442 $1,250 $1,250 $0 0.00%$0 100.04.51.01.5820 CONTRACTED SERVICES $76,985 $78,584 $54,824 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.01.6001 NOTICES AND PUBLICATIONS $1,191 $661 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 DPW - ADMINISTRATION Total $643,837 $661,032 $654,166 $439,437 $320,361 $320,361 $306,622 $439,274 $351,824 $352,875 $32,514 10.15%$0 PUBLIC WORKS - ROAD MAINTENANCE DIVISION: 100.04.51.02.5101 SALARIES AND WAGES $183,987 $182,209 $271,859 $286,128 $227,429 $227,429 $185,971 $275,000 $228,239 $229,292 $1,863 0.82%$0 100.04.51.02.5102 OVERTIME - ROAD MAINT $321 $0 $579 $1,908 $434 $434 $2,039 $2,500 $434 $434 $0 0.00%$0 100.04.51.02.5201 FICA $13,644 $13,471 $20,171 $21,428 $17,432 $17,432 $14,019 $21,250 $17,493 $17,574 $142 0.81%$0 100.04.51.02.5202 PENSION $11,788 $11,472 $16,328 $18,981 $13,913 $13,913 $11,881 $18,180 $14,388 $14,460 $547 3.93%$0 100.04.51.02.5203 HEALTH $33,456 $36,177 $62,815 $61,157 $56,185 $56,185 $40,998 $61,500 $60,669 $60,669 $4,484 7.98%$0 100.04.51.02.5204 LIFE $686 $698 $783 $800 $684 $684 $660 $1,045 $610 $610 ($74) -10.82%$0 100.04.51.02.5740 ROAD OILS AND ASPHALT $59,213 $52,432 $107,812 $66,440 $75,000 $75,000 $11,976 $75,000 $100,000 $85,000 $10,000 13.33%$0 100.04.51.02.5741 SAND, STONE AND GRAVEL $35,152 $22,802 $15,525 $46,554 $35,000 $35,000 $26,733 $35,000 $35,000 $35,000 $0 0.00%$0 100.04.51.02.5742 OTHER ROAD MATERIALS $36,059 $27,364 $33,606 $20,918 $30,000 $30,000 $17,572 $30,000 $30,000 $30,000 $0 0.00%$0 100.04.51.02.6025 HAZARDOUS WASTE REMOVAL $3,062 $2,482 $3,013 $2,188 $3,500 $3,500 $605 $3,500 $3,500 $3,500 $0 0.00%$0 DPW - ROAD MAINT Total $377,367 $349,107 $532,491 $526,502 $459,577 $459,577 $312,454 $522,975 $490,333 $476,539 $16,962 3.69%$0 PUBLIC WORKS - STREET SIGNS DIVISION: 100.04.51.03.5101 SALARIES AND WAGES $18,176 $22,508 $10,243 $3,317 $19,532 $19,532 $950 $2,750 $19,602 $19,692 $160 0.82%$0 100.04.51.03.5102 OVERTIME - STREET SIGNS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.03.5201 FICA $1,355 $1,661 $759 $245 $1,494 $1,494 $71 $215 $1,500 $1,506 $12 0.80%$0 100.04.51.03.5202 PENSION $1,147 $1,458 $642 $222 $1,192 $1,192 $62 $185 $1,233 $1,239 $47 3.94%$0 100.04.51.03.5203 HEALTH $2,211 $5,372 $2,215 $607 $4,825 $4,825 $76 $675 $5,210 $5,210 $385 7.98%$0 100.04.51.03.5204 LIFE $54 $52 $26 $3 $59 $59 $1 $5 $52 $52 ($7) -11.86%$0 100.04.51.03.5704 OTHER SUPPLIES AND EXPENSES $113 $55 $863 $661 $1,000 $1,000 $527 $1,000 $1,000 $1,000 $0 0.00%$0 100.04.51.03.5743 SIGNS, POSTS AND GUIDE BOARD $26,100 $25,438 $22,307 $27,460 $35,000 $35,000 $17,369 $35,000 $35,000 $35,000 $0 0.00%$0 DPW - STREET SIGNS Total $49,156 $56,545 $37,055 $32,516 $63,102 $63,102 $19,055 $39,830 $63,597 $63,699 $597 0.95%$0 Page 18 Page 20 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 26 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 5, 2019 PUBLIC WORKS - STORM WATER DIVISION: 100.04.51.04.5101 SALARIES AND WAGES $189,151 $154,691 $117,055 $100,736 $154,979 $154,979 $70,498 $101,500 $155,530 $156,248 $1,269 0.82%$0 100.04.51.04.5102 OVERTIME - STORM WATER $759 $641 $1,262 $211 $1,284 $1,284 $879 $1,284 $1,284 $1,284 $0 0.00%$0 100.04.51.04.5201 FICA $13,997 $11,475 $8,785 $7,388 $11,954 $11,954 $5,286 $8,400 $11,996 $12,051 $97 0.81%$0 100.04.51.04.5202 PENSION $12,595 $9,969 $7,959 $6,700 $9,546 $9,546 $4,674 $7,190 $9,872 $9,920 $374 3.92%$0 100.04.51.04.5203 HEALTH $41,997 $30,855 $16,849 $24,326 $38,286 $38,286 $18,884 $25,000 $31,342 $31,342 ($6,944) -18.14%$0 100.04.51.04.5204 LIFE $571 $515 $249 $347 $466 $466 $205 $250 $415 $415 ($51) -10.94%$0 100.04.51.04.5744 OTHER MATERIALS $15,030 $16,185 $10,441 $23,077 $30,000 $30,000 $6,026 $30,000 $30,000 $30,000 $0 0.00%$0 100.04.51.04.5745 CULVERT PIPE/DRAIN TILE/EQUIP $64,479 $25,655 $31,586 $43,430 $40,000 $40,000 $26,186 $40,000 $40,000 $40,000 $0 0.00%$0 100.04.51.04.6026 STORM WATER LOCATION EXPENSE $14,162 $14,182 $22,567 $14,306 $15,000 $15,000 $7,800 $15,000 $15,000 $15,000 $0 0.00%$0 DPW - STORM WATER Total $352,740 $264,169 $216,753 $220,520 $301,515 $301,515 $140,439 $228,624 $295,439 $296,260 ($5,255)-1.74%$0 PUBLIC WORKS - SNOW & ICE CONTROL DIVISION: 100.04.51.05.5101 SALARIES AND WAGES $109,300 $118,398 $64,413 $96,140 $147,151 $147,151 $80,859 $135,000 $147,675 $148,356 $1,205 0.82%$0 100.04.51.05.5102 OVERTIME - SNOW & ICE $34,288 $42,786 $21,116 $57,173 $47,366 $47,366 $59,566 $85,000 $47,366 $47,366 $0 0.00%$0 100.04.51.05.5201 FICA $10,662 $11,919 $6,342 $10,889 $14,881 $14,881 $10,429 $17,250 $14,921 $14,973 $92 0.62%$0 100.04.51.05.5202 PENSION $9,473 $10,288 $5,763 $9,700 $12,086 $12,086 $9,152 $14,800 $12,488 $12,534 $448 3.71%$0 100.04.51.05.5203 HEALTH $19,494 $24,903 $16,145 $31,438 $36,353 $36,353 $16,778 $30,000 $34,254 $34,254 ($2,099) -5.77%$0 100.04.51.05.5204 LIFE $286 $421 $231 $425 $443 $443 $304 $520 $394 $394 ($49) -11.06%$0 100.04.51.05.5704 OTHER SUPPLIES AND EXPENSES $3,155 $928 $847 $1,093 $2,000 $2,000 $1,413 $2,000 $2,000 $2,000 $0 0.00%$0 100.04.51.05.5746 SNOW FENCE AND POSTS $929 $1,131 $953 $1,214 $1,000 $1,000 $0 $4,000 $4,000 $4,000 $3,000 300.00%$0 100.04.51.05.5747 SAND AND SALT $198,891 $209,163 $154,612 $231,644 $220,000 $220,000 $252,870 $285,000 $300,000 $300,000 $80,000 36.36%$0 DPW - SNOW & ICE CONTROL Total $386,478 $419,938 $270,422 $439,716 $481,280 $481,280 $431,370 $573,570 $563,098 $563,877 $82,597 17.16%$0 PUBLIC WORKS - UTILITY & STREET LIGHTING DIVISION: 100.04.51.06.5910 UTILITIES $90,653 $92,861 $102,629 $91,619 $90,000 $90,000 $46,223 $85,000 $90,000 $90,000 $0 0.00%$0 100.04.51.06.5916 STREET LIGHT MAINTENANCE $7,570 $5,051 $5,873 $12,844 $5,000 $5,000 $2,150 $5,000 $5,000 $5,000 $0 0.00%$0 DPW - UTILITY & STREET LIGHTING Total $98,223 $97,912 $108,502 $104,462 $95,000 $95,000 $48,373 $90,000 $95,000 $95,000 $0 0.00%$0 PUBLIC WORKS - MACHINERY & EQUIPMENT DIVISION: 100.04.51.07.5101 SALARIES AND WAGES $66,443 $76,500 $95,888 $93,488 $92,084 $92,084 $61,398 $95,000 $92,412 $92,838 $754 0.82%$0 100.04.51.07.5102 OVERTIME - MACHINERY & EQUIP $388 $283 $891 $3,480 $754 $754 $3,729 $4,500 $754 $754 $0 0.00%$0 100.04.51.07.5201 FICA $4,847 $5,626 $7,076 $7,093 $7,102 $7,102 $4,773 $7,615 $7,127 $7,160 $58 0.82%$0 100.04.51.07.5202 PENSION $4,536 $5,070 $6,579 $6,494 $5,671 $5,671 $4,266 $6,525 $5,865 $5,894 $223 3.93%$0 100.04.51.07.5203 HEALTH $24,756 $29,251 $35,286 $37,100 $22,749 $22,749 $25,366 $39,250 $24,564 $24,564 $1,815 7.98%$0 100.04.51.07.5204 LIFE $80 $124 $142 $130 $277 $277 $110 $185 $247 $247 ($30) -10.83%$0 100.04.51.07.5405 MAINT OF VEHICLES & EQUIPMEN $102,625 $119,666 $94,497 $112,489 $100,000 $100,000 $65,302 $100,000 $100,000 $100,000 $0 0.00%$0 100.04.51.07.5410 RENTAL OF EQUIPMENT $8,875 $9,730 $8,948 $9,752 $8,000 $8,000 $6,450 $8,000 $8,000 $8,000 $0 0.00%$0 100.04.51.07.5704 OTHER SUPPLIES AND EXPENSES $7,436 $8,098 $12,486 $10,517 $7,500 $7,500 $10,920 $12,000 $7,500 $7,500 $0 0.00%$0 100.04.51.07.5735 AUTO EXP - OIL & TIRE $15,650 $28,102 $18,141 $14,747 $13,000 $13,000 $12,531 $13,000 $13,000 $13,000 $0 0.00%$0 100.04.51.07.5736 GAS BOY FUEL $91,275 $48,692 $73,317 $77,001 $95,000 $95,000 $85,133 $115,000 $95,000 $95,000 $0 0.00%$0 100.04.51.07.6109 UNDERGROUND STORAGE TANK INS $1,367 $1,391 $1,415 $1,455 $1,450 $1,450 $1,495 $1,495 $1,550 $1,550 $100 6.90%$0 DPW - MACHINERY & EQUIPMENT Total $328,277 $332,533 $354,665 $373,746 $353,587 $353,587 $281,472 $402,570 $356,019 $356,507 $2,920 0.83%$0 Page 19 Page 21 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 27 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 5, 2019 PUBLIC WORKS - BUILDING MAINTENANCE DIVISION: 100.04.51.08.5101 SALARIES AND WAGES $20,438 $12,402 $18,621 $25,364 $20,359 $20,359 $22,153 $30,000 $20,432 $20,526 $167 0.82%$0 100.04.51.08.5201 FICA $1,532 $923 $1,377 $1,885 $1,557 $1,557 $1,667 $2,295 $1,563 $1,570 $13 0.83%$0 100.04.51.08.5202 PENSION $1,091 $664 $1,145 $1,608 $1,243 $1,243 $1,429 $1,965 $1,285 $1,292 $49 3.94%$0 100.04.51.08.5203 HEALTH $2,737 $1,477 $4,345 $3,660 $5,030 $5,030 $2,034 $7,400 $5,431 $5,431 $401 7.97%$0 100.04.51.08.5204 LIFE $35 $25 $51 $54 $61 $61 $58 $90 $55 $55 ($6) -9.84%$0 100.04.51.08.5415 MAINT OF BLDGS & GROUNDS $41,509 $37,223 $44,555 $28,101 $15,000 $15,000 $21,035 $30,000 $35,000 $30,000 $15,000 100.00%$0 100.04.51.08.5605 TELEPHONE $180 $240 $340 $480 $480 $480 $320 $480 $480 $480 $0 0.00%$0 100.04.51.08.5704 OTHER SUPPLIES AND EXPENSES $2,284 $615 $128 $1,781 $1,500 $1,500 $820 $1,500 $1,500 $1,500 $0 0.00%$0 100.04.51.08.5910 UTILITIES $34,149 $29,191 $34,382 $22,447 $25,000 $25,000 $15,620 $24,750 $28,000 $28,000 $3,000 12.00%$0 100.04.51.08.5915 UTILITY-SEWER/WATER USAGE $11,153 $11,115 $10,855 $9,675 $12,000 $12,000 $7,504 $10,750 $12,000 $12,000 $0 0.00%$0 DPW - BUILDING MAINTENANCE Total $115,109 $93,875 $115,799 $95,054 $82,230 $82,230 $72,640 $109,230 $105,746 $100,854 $18,624 22.65%$0 PUBLIC WORKS - BRIDGES & DAMS DIVISION: 100.04.51.09.5101 SALARIES AND WAGES $1,356 $0 $6,313 $430 $2,311 $2,311 $1,067 $1,825 $2,319 $2,330 $19 0.82%$0 100.04.51.09.5102 OVERTIE - BRIDGES & DAMS $0 $0 $531 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.09.5201 FICA $101 $0 $505 $33 $177 $177 $79 $140 $177 $178 $1 0.56%$0 100.04.51.09.5202 PENSION $82 $0 $450 $30 $141 $141 $63 $120 $146 $147 $6 4.26%$0 100.04.51.09.5203 HEALTH $216 $0 $1,131 $0 $571 $571 $0 $350 $616 $616 $45 7.88%$0 100.04.51.09.5204 LIFE $3 $0 $4 $0 $7 $7 $3 $5 $6 $6 ($1) -14.29%$0 100.04.51.09.5744 INSPECTIONS/OTHER MATERIALS $4,836 $3,000 $2,909 $6,587 $4,000 $4,000 $0 $4,000 $4,000 $4,000 $0 0.00%$0 DPW - BRIDGES & DAMS Total $6,592 $3,000 $11,842 $7,080 $7,207 $7,207 $1,212 $6,440 $7,264 $7,277 $70 0.97%$0 PUBLIC WORKS - WEED CUTTING DIVISION: 100.04.51.10.5101 SALARIES AND WAGES $27,028 $31,267 $28,240 $28,447 $30,500 $30,500 $24,008 $30,500 $30,609 $30,750 $250 0.82%$0 100.04.51.10.5201 FICA $2,037 $2,352 $2,126 $2,141 $2,333 $2,333 $1,807 $2,333 $2,342 $2,352 $19 0.81%$0 100.04.51.10.5202 PENSION $1,779 $2,033 $1,823 $1,522 $1,862 $1,862 $1,215 $1,862 $1,926 $1,935 $73 3.92%$0 100.04.51.10.5203 HEALTH $3,908 $4,579 $4,269 $3,960 $7,535 $7,535 $3,453 $4,550 $8,136 $8,136 $601 7.98%$0 100.04.51.10.5204 LIFE $85 $97 $153 $148 $92 $92 $127 $175 $82 $82 ($10) -10.87%$0 100.04.51.10.5704 OTHER SUPPLIES AND EXPENSES $386 $241 $237 $0 $500 $500 $203 $500 $500 $500 $0 0.00%$0 DPW - WEED CUTTING Total $35,222 $40,569 $36,848 $36,217 $42,822 $42,822 $30,813 $39,920 $43,595 $43,755 $933 2.18%$0 PUBLIC WORKS - PARKS DIVISION: 100.04.51.11.5101 SALARIES AND WAGES $0 $0 $0 $144,457 $190,053 $190,053 $55,753 $95,000 $190,730 $191,609 $1,556 0.82%$0 100.04.51.11.5102 OVERTIME - PARKS $0 $0 $0 $1,394 $0 $0 $33 $50 $0 $0 $0 #DIV/0!$0 100.04.51.11.5201 FICA $0 $0 $0 $10,980 $14,539 $14,539 $4,073 $7,675 $14,591 $14,658 $119 0.82%$0 100.04.51.11.5202 PENSION $0 $0 $0 $6,589 $11,603 $11,603 $2,151 $6,575 $11,999 $12,059 $456 3.93%$0 100.04.51.11.5203 HEALTH $0 $0 $0 $12,686 $46,951 $46,951 $6,005 $10,500 $40,698 $40,698 ($6,253) -13.32%$0 100.04.51.11.5204 LIFE $0 $0 $0 $287 $572 $572 $51 $125 $509 $509 ($63) -11.01%$0 100.04.51.11.5405 MAINT OF VEHICLES & EQUIP $0 $0 $0 $10,060 $15,000 $15,000 $11,779 $15,000 $15,000 $15,000 $0 0.00%$0 100.04.51.11.5410 RENTALS & LEASES $0 $0 $0 $117 $500 $500 $0 $500 $500 $500 $0 0.00%$0 100.04.51.11.5415 MAINT OF PAVILLIONS & GROUNDS $0 $0 $0 $25,274 $30,000 $30,000 $15,236 $25,500 $30,000 $30,000 $0 0.00%$0 100.04.51.11.5702 OPERATING SUPPLIES & EXPENSE $0 $0 $0 $8,732 $6,175 $6,175 $2,299 $6,175 $7,350 $7,350 $1,175 19.03%$0 100.04.51.11.5731 SMALL TOOLS & MINOR EQUIPMENT $0 $0 $0 $4,812 $5,000 $5,000 $1,299 $5,000 $5,000 $5,000 $0 0.00%$0 100.04.51.11.5735 GAS, OIL & LUBRICATION $0 $0 $0 $8,016 $13,500 $13,500 $1,802 $6,750 $10,500 $10,500 ($3,000) -22.22%$0 100.04.51.11.5801 PROFESSIONAL & CONSULTANT FEES $0 $0 $0 $674 $1,000 $1,000 $0 $500 $1,000 $0 ($1,000) -100.00%$0 100.04.51.11.5820 CONTRACTED SERVICES $0 $0 $0 $70,406 $70,000 $70,000 $40,991 $75,000 $74,500 $74,500 $4,500 6.43%$0 100.04.51.11.5910 UTILITIES $0 $0 $0 $11,184 $15,500 $15,500 $12,680 $20,500 $20,350 $20,350 $4,850 31.29%$0 100.04.51.11.5916 LIGHTING MAINTENANCE $0 $0 $0 $5,205 $5,000 $5,000 $0 $3,750 $5,000 $5,000 $0 0.00%$0 DPW - PARKS Total $0 $0 $0 $320,875 $425,393 $425,393 $154,153 $278,600 $427,727 $427,733 $2,340 0.55%$0 TOTAL DPW DIVISIONS $2,393,002 $2,318,681 $2,338,543 $2,596,127 $2,632,074 $2,632,074 $1,798,602 $2,731,033 $2,799,642 $2,784,376 $152,302 5.79%$0 TOTAL PUBLIC WORKS $2,574,786 $2,489,391 $2,529,087 $2,827,632 $2,869,554 $2,869,554 $1,947,867 $2,973,794 $3,042,265 $3,010,692 $141,138 1.09%$0 Page 20 Page 22 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 28 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 5, 2019 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 $42,611 $50,999 $75,347 $45,381 $50,000 $50,000 $1,432 $45,750 $50,000 $20,000 ($30,000)-60.00%$0 PARADE/LML DISTRICT Total $51,611 $59,999 $84,347 $54,381 $59,000 $59,000 $10,432 $54,750 $59,000 $29,000 ($30,000)-50.85%$0 CULTURE, RECREATION & EDUCATION - LIBRARY: 100.05.71.00.5101 SALARY & WAGES $609,546 $563,962 $545,449 $581,394 $655,505 $655,505 $390,388 $635,000 $660,794 $663,692 $8,187 1.25%$0 100.05.71.00.5102 OVERTIME $0 $0 $0 $302 $2,000 $2,000 $1,282 $2,000 $2,000 $2,000 $0 0.00%$0 100.05.71.00.5201 FICA $46,149 $43,699 $42,496 $45,249 $51,768 $51,768 $30,047 $50,200 $52,173 $52,394 $626 1.21%$0 100.05.71.00.5202 PENSION $38,812 $34,681 $34,633 $35,714 $38,890 $38,890 $22,660 $37,500 $39,461 $39,635 $746 1.92%$0 100.05.71.00.5203 HEALTH $125,013 $72,539 $56,560 $63,476 $86,246 $86,246 $69,901 $105,000 $108,020 $108,020 $21,774 25.25%$0 100.05.71.00.5204 LIFE $1,405 $1,206 $1,287 $1,378 $1,609 $1,609 $826 $1,400 $1,220 $1,220 ($390) -24.20%$0 100.05.71.00.5229 HEALTH INSURANCE ALLOWANCE $10,575 $17,680 $20,390 $21,030 $19,200 $19,200 $12,800 $19,200 $19,200 $19,200 $0 0.00%$0 100.05.71.00.5302 MILEAGE $728 $654 $1,253 $2,027 $2,000 $2,000 $542 $2,000 $2,000 $2,000 $0 0.00%$0 100.05.71.00.5303 CONFERENCES & TRAINING $1,997 $2,868 $1,306 $3,021 $3,500 $3,500 $393 $3,500 $3,500 $3,500 $0 0.00%$0 100.05.71.00.5305 DUES & MEMBERSHIP $1,006 $1,034 $1,260 $823 $1,300 $1,300 $1,057 $1,300 $1,300 $1,300 $0 0.00%$0 100.05.71.00.5401 LIBRARY EQUIPMENT $13,106 $13,509 $17,643 $18,571 $19,900 $19,900 $9,993 $19,900 $19,900 $19,900 $0 0.00%$0 100.05.71.00.5415 MAINTENANCE OF BLDG & GROUNDS $33,038 $38,838 $36,406 $36,782 $36,700 $36,700 $31,547 $36,700 $36,700 $36,700 $0 0.00%$0 100.05.71.00.5505 COMPUTER CHARGES $33,053 $30,929 $26,936 $30,602 $42,190 $42,190 $26,797 $42,190 $40,325 $40,325 ($1,865) -4.42%$0 100.05.71.00.5602 TELEPHONE $321 $275 $225 $150 $300 $300 $80 $300 $720 $720 $420 140.00%$0 100.05.71.00.5701 OFFICE SUPPLIES AND EXPENSES $20,543 $20,237 $7,288 $8,009 $8,000 $8,000 $2,760 $8,000 $8,000 $8,000 $0 0.00%$0 100.05.71.00.5702 PROCESSING SUPPLIES $0 $0 $17,360 $17,333 $17,500 $17,500 $5,967 $17,500 $17,500 $17,500 $0 0.00%$0 100.05.71.00.5703 HOUSEKEEPING SUPPLIES $2,825 $3,762 $2,819 $2,117 $3,800 $3,800 $1,151 $3,800 $3,800 $3,800 $0 0.00%$0 100.05.71.00.5740 LIBRARY GRANT EXPENSE $0 $6,825 $2,193 $0 $1,556 $1,556 $0 $1,556 $1,556 $1,556 $0 0.00%$0 100.05.71.00.5752 LIBRARY FRIENDS EXPENSE $0 $4,936 $7,736 $0 $5,000 $5,000 $4,846 $5,500 $5,000 $5,000 $0 0.00%$0 100.05.71.00.5774 LIBRARY REPLACEMENT $0 $637 $257 $800 $1,300 $1,300 $524 $1,300 $1,300 $1,300 $0 0.00%$0 100.05.71.00.5835 HOUSEKEEPING SERVICES $36,638 $36,588 $36,588 $37,373 $38,000 $38,000 $25,085 $38,000 $38,000 $38,000 $0 0.00%$0 100.05.71.00.5910 GAS & ELECTRIC $71,865 $68,251 $70,823 $69,928 $75,000 $75,000 $40,716 $75,000 $75,000 $75,000 $0 0.00%$0 100.05.71.00.5915 SEWER & WATER $2,226 $1,642 $1,703 $1,703 $2,500 $2,500 $1,291 $2,500 $2,500 $2,500 $0 0.00%$0 100.05.71.00.6062 PROGRAMMING $2,999 $4,718 $5,771 $21,063 $6,500 $6,500 $4,897 $6,500 $7,000 $7,000 $500 7.69%$0 100.05.71.01.5711 PRINT MATERIALS $121,382 $116,741 $114,494 $110,911 $115,000 $115,000 $66,339 $115,000 $115,000 $115,000 $0 0.00%$0 100.05.71.02.5711 AUDIO VISUAL MATERIALS $45,905 $47,660 $51,118 $48,553 $50,000 $50,000 $25,864 $50,000 $50,000 $50,000 $0 0.00%$0 100.05.71.03.5711 ELECTRONIC MATERIALS $14,329 $15,889 $16,247 $16,294 $17,095 $17,095 $14,729 $17,095 $18,375 $18,375 $1,280 7.49%$0 LIBRARY Total $1,233,460 $1,149,760 $1,120,240 $1,174,602 $1,302,360 $1,302,360 $792,481 $1,297,941 $1,330,343 $1,333,638 $31,278 2.40%$0 CULTURE, RECREATION & EDUCATION - PARKS HISTORICAL: 100.05.72.03.5702 OPERATING SUPPLIES & EXPENSES $668 $749 $586 $1,098 $1,175 $1,175 $1,895 $2,000 $2,000 $2,000 $825 70.21%$0 100.05.72.03.5820 CONTRACTED SERVICES $5,441 $4,606 $4,706 $4,656 $4,500 $4,500 $4,307 $7,050 $7,500 $7,500 $3,000 66.67%$0 100.05.72.03.5910 UTILITIES $3,540 $3,814 $3,620 $4,751 $4,200 $4,200 $3,013 $5,165 $5,500 $5,500 $1,300 30.95%$0 100.05.72.03.5915 SEWER AND WATER USAGE $849 $888 $727 $848 $850 $850 $652 $875 $900 $900 $50 5.88%$0 PARKS-HISTORICAL Total $10,498 $10,056 $9,639 $11,354 $10,725 $10,725 $9,867 $15,090 $15,900 $15,900 $5,175 48.25%$0 CULTURE, RECREATION & EDUCATION - PARKS H.S. ATHLETIC: 100.05.72.04.5420 FEE TO SCHOOL DISTRICT $2,900 $4,031 $3,490 $3,290 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.04.5820 CONTRACTED SERVICES $6,000 $9,075 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.04.5910 UTILITIES $1,551 $1,157 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.04.5915 SEWER AND WATER USAGE $5,135 $3,890 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PARKS-HS ATHLETIC FIELD Total $15,587 $18,153 $3,490 $3,290 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 TOTAL PARKS $26,085 $28,209 $13,129 $14,644 $10,725 $10,725 $9,867 $15,090 $15,900 $15,900 $5,175 #DIV/0!$0 Page 21 Page 23 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 29 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 5, 2019 CULTURE, RECREATION & EDUCATION - PW&D RECREATION ADMINISTRATION: 100.05.72.10.5101 SALARIES & WAGES $134,427 $128,414 $127,633 $124,042 $128,516 $128,516 $81,061 $129,040 $132,289 $132,932 $4,416 3.44%$0 100.05.72.10.5110 INSTRUCTION RELATED $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.5102 OVERTIME - ADMIN $0 $16 $1,147 $0 $0 $0 $407 $650 $0 $0 $0 #DIV/0!$0 100.05.72.10.5201 FICA $9,847 $9,342 $9,393 $8,873 $9,832 $9,832 $5,515 $9,925 $10,120 $10,169 $338 3.44%$0 100.05.72.10.5202 PENSION $7,663 $8,475 $8,755 $8,307 $8,418 $8,418 $5,336 $8,500 $8,929 $6,677 ($1,741) -20.68%$0 100.05.72.10.5203 HEALTH $49,001 $57,045 $59,459 $56,827 $62,729 $62,729 $40,514 $61,500 $63,888 $63,888 $1,159 1.85%$0 100.05.72.10.5204 LIFE $138 $176 $182 $226 $281 $281 $189 $285 $288 $288 $6 2.25%$0 100.05.72.10.5229 HEALTH INS. ALLOWANCE $500 $600 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.5302 MILEAGE $381 $69 $164 $244 $550 $550 $198 $400 $550 $550 $0 0.00%$0 100.05.72.10.5303 CONFERENCES AND SPECIAL EVEN $952 $50 $50 $59 $1,960 $1,960 $0 $1,000 $1,960 $1,960 $0 0.00%$0 100.05.72.10.5305 DUES AND MEMBERSHIPS $1,055 $962 $1,018 $1,364 $990 $990 $315 $990 $1,055 $1,055 $65 6.57%$0 100.05.72.10.5401 COPIER MAINTENANCE $514 $1,101 $1,104 $738 $0 $0 $1,701 $2,275 $2,300 $2,300 $2,300 #DIV/0!$0 100.05.72.10.5420 MNSD FACILITY USE FEES $0 $0 $0 $0 $3,800 $3,800 $1,750 $4,200 $5,000 $5,000 $1,200 31.58%$0 100.05.72.10.5506 COMPUTER CHARGES/E-PAY FEES $8,354 $9,232 $10,300 $11,350 $5,800 $5,800 $4,085 $10,500 $12,760 $12,760 $6,960 120.00%$0 100.05.72.10.5601 TELEPHONE $530 $610 $650 $670 $720 $720 $400 $720 $720 $720 $0 0.00%$0 100.05.72.10.5701 OFFICE SUPPLIES AND EXPENSES $2,611 $1,649 $2,083 $1,855 $1,500 $1,500 $682 $1,500 $1,500 $1,500 $0 0.00%$0 100.05.72.10.5702 OPERATING SUPPLIES AND EXPEN $827 $451 $216 $5,251 $3,100 $3,100 $164 $1,500 $600 $600 ($2,500) -80.65%$0 100.05.72.10.5820 CONTRACTED SERVICES $16,943 $16,479 $14,087 $15,106 $14,550 $14,550 $7,459 $15,000 $14,625 $14,625 $75 0.52%$0 100.05.72.10.6035 TICKET SALES EXPENSE $17,251 $18,451 $17,974 $16,253 $16,250 $16,250 $711 $13,500 $0 $0 ($16,250)-100.00%$0 RECREATION-ADMINISTRATION Total $250,994 $253,120 $254,215 $251,164 $258,996 $258,996 $150,489 $261,485 $256,584 $255,024 ($3,972)-1.53%$0 CULTURE, RECREATION & EDUCATION - RECREATION AQUATICS PROGRAM: 100.05.72.11.5101 SALARIES AND WAGES $0 $0 $0 $0 $0 $0 $213 $190 $235 $235 $235 #DIV/0!$0 100.05.72.11.5110 INSTRUCTION RELATED $1,500 $1,320 $1,044 $510 $900 $900 $0 $720 $900 $900 $0 0.00%$0 100.05.72.11.5201 FICA $0 $0 $0 $0 $0 $0 $16 $15 $18 $18 $18 #DIV/0!$0 100.05.72.11.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $20 $20 $0 $0 $20 $20 $0 0.00%$0 RECREATION-AQUATICS Total $1,500 $1,320 $1,044 $510 $920 $920 $229 $925 $1,173 $1,173 $253 27.50%$0 CULTURE, RECREATION & EDUCATION - RECREATION ARTS & CRAFTS PROGRAM: 100.05.72.12.5101 SALARIES AND WAGES $0 $0 $0 $39 $90 $90 $0 $0 $90 $90 $0 0.00%$0 100.05.72.12.5110 INSTRUCTION RELATED $3,101 $6,695 $5,711 $3,902 $3,660 $3,660 $2,585 $4,000 $3,660 $3,660 $0 0.00%$0 100.05.72.12.5201 FICA $0 $0 $0 $3 $7 $7 $0 $0 $7 $7 $0 0.00%$0 100.05.72.12.5702 OPERATING SUPPLIES $0 $0 $0 $0 $160 $160 $0 $0 $160 $160 $0 0.00%$0 100.05.72.12.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $7 $7 $0 $0 $10 $10 $3 42.86%$0 RECREATION-ARTS & CRAFTS Total $3,101 $6,695 $5,711 $3,943 $3,924 $3,924 $2,585 $4,000 $3,927 $3,927 $3 0.08%$0 CULTURE, RECREATION & EDUCATION - RECREATION ATHLETICS PROGRAM: 100.05.72.13.5101 SALARIES AND WAGES $18,476 $22,470 $15,384 $18,308 $18,291 $18,291 $15,487 $18,291 $22,245 $22,245 $3,954 21.62%$0 100.05.72.13.5102 OVERTIME - ATHLETIC PROG $0 $380 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.13.5110 INSTRUCTION RELATED $85,669 $96,564 $112,476 $102,000 $110,009 $110,009 $34,453 $46,000 $54,271 $54,271 ($55,738) -50.67%$0 100.05.72.13.5201 FICA $1,414 $1,748 $1,177 $1,401 $1,399 $1,399 $1,185 $1,399 $1,702 $1,702 $302 21.61%$0 100.05.72.13.5702 OPERATING SUPPLIES $4,502 $6,690 $7,274 $6,633 $7,895 $7,895 $7,806 $8,250 $9,185 $9,185 $1,290 16.34%$0 100.05.72.13.5820 CONTRACTED SERVICES $3,138 $2,872 $120 $712 $300 $300 $132 $132 $0 $0 ($300) -100.00%$0 100.05.72.13.6002 CRIMINAL HISTORY CHECKS $35 $266 $266 $287 $466 $466 $189 $200 $463 $463 ($3)-0.64%$0 RECREATION-ATHLETICS Total $113,233 $130,989 $136,697 $129,340 $138,360 $138,360 $59,252 $74,272 $87,865 $87,865 ($50,495)-36.50%$0 Page 22 Page 24 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 30 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 5, 2019 CULTURE, RECREATION & EDUCATION - RECREATION SAFETY PROGRAM: 100.05.72.14.5101 SALARIES AND WAGES $1,533 $1,427 $1,067 $1,202 $1,064 $1,064 $804 $1,064 $1,092 $1,092 $28 2.63%$0 100.05.72.14.5110 INSTRUCTION RELATED $740 $990 $700 $850 $1,200 $1,200 $330 $530 $1,200 $1,200 $0 0.00%$0 100.05.72.14.5201 FICA $117 $109 $82 $92 $81 $81 $61 $81 $84 $84 $2 2.63%$0 100.05.72.14.5702 OPERATING SUPPLIES $295 $0 $0 $0 $150 $150 $0 $0 $150 $150 $0 0.00%$0 100.05.72.14.5730 PROGRAM MATERIALS $2,886 $1,983 $1,939 $1,622 $2,196 $2,196 $2,074 $2,350 $2,460 $2,460 $264 12.02%$0 100.05.72.14.5820 CONTRACTED SERVICES $2,550 $2,040 $2,253 $2,758 $2,805 $2,805 $0 $1,870 $2,338 $2,338 ($468)-16.67%$0 RECREATION-SAFETY Total $8,122 $6,549 $6,040 $6,524 $7,496 $7,496 $3,269 $5,895 $7,323 $7,323 ($173)-2.31%$0 CULTURE, RECREATION & EDUCATION - RECREATION CHILD CARE PROGRAM: 100.05.72.16.5101 SALARIES AND WAGES $72,513 $65,247 $70,543 $60,228 $60,777 $60,777 $36,798 $38,245 $58,670 $58,670 ($2,107) -3.47%$0 100.05.72.16.5201 FICA $5,547 $4,991 $5,393 $4,608 $4,662 $4,662 $2,815 $2,926 $4,488 $4,488 ($174) -3.72%$0 100.05.72.16.5301 TRAINING $22 $0 $0 $0 $75 $75 $53 $53 $75 $75 $0 0.00%$0 100.05.72.16.5702 OPERATING SUPPLIES $9,230 $6,961 $7,052 $7,442 $9,760 $9,760 $4,915 $6,100 $8,460 $8,460 ($1,300) -13.32%$0 100.05.72.16.5820 CONTRACTED SERVICES $9,679 $11,452 $6,336 $7,983 $11,065 $11,065 $4,358 $4,850 $5,975 $5,975 ($5,090) -46.00%$0 100.05.72.16.6002 CRIMINAL HISTORY CHECKS $252 $322 $122 $364 $238 $238 $28 $238 $238 $238 $0 0.00%$0 RECREATION-CHILD CARE Total $97,243 $88,974 $89,446 $80,625 $86,577 $86,577 $48,967 $52,412 $77,906 $77,906 ($8,671)-10.01%$0 CULTURE, RECREATION & EDUCATION - RECREATION LEAGUES PROGRAM: 100.05.72.17.5101 SALARIES AND WAGES $9,371 $2,218 $338 $602 $0 $0 $549 $950 $0 $0 $0 #DIV/0!$0 100.05.72.17.5201 FICA $717 $170 $26 $46 $0 $0 $42 $73 $0 $0 $0 #DIV/0!$0 100.05.72.17.5702 OPERATING SUPPLIES & EXPENSES $10,354 $315 $400 $1,281 $1,378 $1,378 $266 $750 $500 $500 ($878) -63.72%$0 100.05.72.17.5820 CONTRACTED SERVICES $4,275 $1,980 $0 $250 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.17.6002 CRIMINAL HISTORY CHECKS $161 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 RECREATION-LEAGUES Total $24,879 $4,683 $764 $2,180 $1,378 $1,378 $857 $1,773 $500 $500 ($878)-63.72%$0 CULTURE, RECREATION & EDUCATION - RECREATION VARIED INTERESTS PROGRAM: 100.05.72.18.5101 SALARIES AND WAGES $3,119 $1,758 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.18.5110 INSTRUCTION RELATED $9,274 $7,201 $2,753 $9,533 $5,368 $5,368 $6,748 $7,271 $15,002 $15,002 $9,634 179.47%$0 100.05.72.18.5201 FICA $239 $134 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.18.5702 OPERATING SUPPLIES $222 $355 $263 $292 $400 $400 $31 $150 $0 $0 ($400) -100.00%$0 100.05.72.18.5820 CONTRACTED SERVICES $0 $570 $187 $0 $1,320 $1,320 $0 $600 $1,320 $1,320 $0 0.00%$0 RECREATION-VARIED INTERESTS Total $12,853 $10,019 $3,203 $9,824 $7,088 $7,088 $6,779 $8,021 $16,322 $16,322 $9,234 130.28%$0 CULTURE, RECREATION & EDUCATION - RECREATION PARKS PROGRAM: 100.05.72.19.5101 SALARIES AND WAGES $0 $16,549 $10,911 $3,934 $6,901 $6,901 $2,019 $2,750 $3,859 $3,859 ($3,042) -44.08%$0 100.05.72.19.5201 FICA $0 $1,265 $835 $279 $528 $528 $154 $210 $295 $295 ($233) -44.08%$0 100.05.72.19.5702 OPERATING SUPPLIES AND EXPEN $0 $268 $99 $233 $150 $150 $0 $0 $50 $50 ($100) -66.67%$0 100.05.72.19.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $7 $7 $0 $0 $7 $7 $0 0.00%$0 RECREATION-PARKS Total $0 $18,082 $11,845 $4,446 $7,585 $7,585 $2,173 $2,960 $4,211 $4,211 ($3,374)-44.49%$0 TOTAL RECREATION PROGRAMS $260,931 $267,310 $254,750 $237,392 $253,328 $253,328 $124,111 $150,258 $199,227 $199,227 ($54,101)-21.36%$0 TOTAL RECREATION $511,925 $520,430 $508,965 $488,556 $512,325 $512,325 $274,599 $411,743 $455,811 $454,251 ($58,073)-11.34%$0 TOTAL PARKS & RECREATION $538,010 $548,640 $522,094 $503,200 $523,050 $523,050 $284,466 $426,833 $471,711 $470,151 ($52,898)-10.11%$0 $1,823,081 $1,758,399 $1,726,681 $1,732,182 $1,884,409 $1,884,409 $1,087,379 $1,779,524 $1,861,054 $1,832,789 ($51,620)-2.74%$0TOTAL CULTURE, RECREATION & EDUCATION Page 23 Page 25 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 31 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 5, 2019 CONSERVATION & DEVELOPMENT - PW&D PLANNING DIVISION: 100.06.18.01.5101 SALARIES AND WAGES $239,014 $255,688 $221,837 $235,424 $275,848 $275,848 $172,886 $275,110 $283,817 $285,197 $9,350 3.39%$0 100.06.18.01.5102 OVERTIME $791 $1,022 $5,739 $387 $1,701 $1,701 $33 $500 $0 $0 ($1,701) -100.00%$0 100.06.18.01.5201 FICA $18,287 $19,251 $16,848 $17,750 $21,673 $21,673 $13,316 $21,665 $22,109 $22,215 $542 2.50%$0 100.06.18.01.5202 PENSION $16,272 $16,952 $15,471 $15,786 $18,179 $18,179 $11,319 $18,055 $19,158 $19,251 $1,071 5.89%$0 100.06.18.01.5203 HEALTH $31,432 $53,273 $55,196 $40,733 $55,555 $55,555 $22,158 $45,000 $57,665 $57,665 $2,110 3.80%$0 100.06.18.01.5204 LIFE $217 $299 $305 $423 $624 $624 $421 $637 $648 $648 $24 3.90%$0 100.06.18.01.5229 HEALTH INSURANCE ALLOWANCE $9,200 $7,200 $4,800 $5,770 $5,760 $5,760 $5,860 $7,590 $5,190 $5,190 ($570) -9.90%$0 100.06.18.01.5301 TRAINING $60 $50 $0 $255 $400 $400 $169 $300 $400 $400 $0 0.00%$0 100.06.18.01.5302 MILEAGE $1,024 $896 $140 $87 $500 $500 $9 $500 $500 $500 $0 0.00%$0 100.06.18.01.5303 CONFERENCES & SPECIAL EVENTS $5,046 $2,649 $2,355 $1,085 $2,650 $2,650 $440 $2,400 $2,650 $2,650 $0 0.00%$0 100.06.18.01.5305 MEMBERSHIPS & DUES $920 $1,765 $485 $539 $1,100 $1,100 $1,284 $959 $1,100 $1,100 $0 0.00%$0 100.06.18.01.5405 VEHICLE MAINTENANCE $0 $0 $0 $0 $350 $350 $280 $280 $350 $350 $0 0.00%$0 100.06.18.01.5410 MAINT. & RENTAL OF EQUIP. -$3,175 $4,086 $3,772 $3,380 $5,800 $5,800 $1,623 $4,500 $5,800 $5,800 $0 0.00%$0 100.06.18.01.5506 COMPUTER CHARGES/CITY HALL $2,400 $2,685 $2,700 $4,700 $7,300 $7,300 $6,200 $6,200 $9,500 $9,500 $2,200 30.14%$0 100.06.18.01.5601 TELEPHONE/CITY HALL $922 $875 $715 $670 $600 $600 $400 $600 $720 $720 $120 20.00%$0 100.06.18.01.5701 OFFICE SUPPLIES $192 $472 $32 $435 $500 $500 $38 $500 $500 $500 $0 0.00%$0 100.06.18.01.5704 OTHER SUPPLIES AND EXPENSES $2,116 $1,106 $1,006 $1,921 $2,300 $2,300 $126 $2,300 $2,300 $2,300 $0 0.00%$0 100.06.18.01.5713 PRINT MATERIALS $376 $0 $0 $0 $500 $500 $0 $500 $500 $500 $0 0.00%$0 100.06.18.01.5801 PROFESSIONAL SERVICES $575 $0 $12,647 $35,686 $15,000 $15,000 $3,271 $7,500 $5,000 $5,000 ($10,000) -66.67%$0 100.06.18.01.5804 ECONOMIC DEVELOPMENT $6,971 $2,652 $4,165 $3,443 $8,000 $8,000 $354 $7,500 $8,000 $8,000 $0 0.00%$0 100.06.18.01.6010 COMPREHENSIVE PLAN $0 $300 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 CDD-PLAN DIVISION Total $338,990 $371,222 $348,214 $368,474 $424,340 $424,340 $240,187 $402,596 $425,906 $427,486 $3,145 0.74%$0 $338,990 $371,222 $348,214 $368,474 $424,340 $424,340 $240,187 $402,596 $425,906 $427,486 $3,145 0.74%$0 CAPITAL OUTLAY - INFORMATION TECHNOLOGY/POLICE/PUBLIC WORKS: 100.07.01.06.6501 COMPUTER REPLACEMENTS $16,695 $14,412 $14,835 $17,851 $18,000 $18,000 $14,608 $18,000 $18,000 $18,000 $0 0.00%$0 100.07.01.06.6502 MOBILE DEVICES $4,393 $0 $0 $0 $10,000 $10,000 $7,856 $10,000 $5,000 $5,000 ($5,000) -50.00%$0 100.07.01.06.6503 SERVER/HOST REPLACEMENTS $6,448 $0 $6,962 $14,718 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.07.01.06.6504 SOCIAL MEDIA ARCHIVE $0 $0 $3,788 $3,833 $4,500 $4,500 $3,828 $4,500 $4,500 $4,500 $0 0.00%$0 100.07.20.01.6501 POLICE VEHICLE REPLACEMENT $105,269 $85,824 $111,248 $48,777 $106,000 $106,000 $98,553 $106,000 $109,000 $54,500 ($51,500) -48.58%$0 100.07.51.02.6502 MAJOR ROAD IMPROVEMENT $729,172 $713,243 $740,722 $734,547 $720,000 $720,000 $21,748 $720,000 $750,000 $750,000 $30,000 4.17%$0 100.07.51.07.6504 DPW VEHICLE REPLACEMENT $173,153 $173,815 $173,684 $184,849 $200,000 $200,000 $97,794 $200,000 $210,000 $0 ($200,000)-100.00%$0 TOTAL CAPITAL OUTLAY $1,035,130 $987,294 $1,051,240 $1,004,574 $1,058,500 $1,058,500 $244,387 $1,058,500 $1,096,500 $832,000 ($226,500)-21.40%$0 CONTINGENCY (0.50% OF BUDGET-MINIMUM): 100.07.81.00.6601 CONTINGENCY FUND $0 $0 $0 $0 $80,000 $80,000 $0 $0 $80,000 $80,000 $0 0.00%$0 DEBT SERVICE - NON-DEPARTMENTAL: 100.08.06.00.6090 BANK SERVICE CHARGES $18,338 $20,003 $10,146 $10,088 $15,000 $15,000 $2,532 $5,000 $5,000 $5,000 ($10,000)-66.67%$0 OTHER FINANCING USES: 100.30.80.00.9270 GF TRF TO COMP ABS FUND #270 $42,063 $78,667 $58,270 $108,550 $50,000 $50,000 $50,000 $85,000 $50,000 $50,000 $0 0.00%$0 100.30.80.00.9410 TRF TO CAPITAL FROM GF $0 $213,610 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 TOTAL OTHER FINANCING USES $42,063 $292,277 $58,270 $108,550 $50,000 $50,000 $50,000 $85,000 $50,000 $50,000 $0 0.00%$0 TOTAL GENERAL FUND EXPENDITURES $13,966,315 $14,137,760 $14,301,073 $14,879,902 $15,782,686 $15,782,686 $9,150,691 $15,387,866 $16,248,041 $15,933,500 $150,814 0.96%$0 GENERAL FUND BALANCE $4,488,996 $5,402,425 $6,212,058 $6,770,367 $6,520,775 $6,520,775 $6,828,102 $6,828,102 $6,828,102 $307,327 4.71%$0 PER RESOLUTION #053-2015, UNASSIGNED FUND BALANCE (2 MONTHS EXP):$2,708,007 $2,655,583 $0 TOTAL CONSERVATION & DEVELOPMENT Page 24 Page 26 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 32 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 2019 Budget - $15,782,686 2020 Proposed - $15,933,500 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 Page 25 Page 27 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 33 $(1,000,000) $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 General Gov. Public Safety Public Works Health & Human Services Culture, Rec & Ed. Conserv & Dev. Capital Outlay & Cont. Debt Service Other Uses 2019 Budget - $15,782,686 $2,309,467 $7,087,710 $2,869,554 $3,706 $1,884,409 $424,340 $1,138,500 $15,000 $50,000 2020 Proposed - $15,933,500 $2,410,664 $7,281,063 $3,010,692 $3,806 $1,832,789 $427,486 $912,000 $5,000 $50,000 Change - $150,814 $101,197 $193,353 $141,138 $100 $(51,620) $3,146 $(226,500) $(10,000)$- CITY OF MUSKEGO General Fund Expenditures Page 26 Page 28 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 34 SECTION 5 PROPOSED 2020 PERSONNEL BUDGET Page 27 Page 29 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 35 2019 2020 DEPARTMENT POSITION STATUS ADOPTED PROPOSED CHANGE MAYOR ADMIN ASSISTANT Part-Time 0.25 0.25 0.00 FINANCE & ADMINISTRATION FINANCE & ADMINISTRATION DIRECTOR Full-Time 1.00 1.00 FINANCE & ADMIN ASSISTANT DIRECTOR Full-Time 1.00 1.00 ACCOUNT CLERK Part-Time 1.75 1.75 DEPUTY CLERK Full-Time 1.00 1.00 ASSISTANT DEPUTY CLERK Full-Time 1.00 1.00 FINANCE & ADMIN ASSISTANT Full-Time 1.00 1.00 UTILITY ACCOUNT CLERK Full-Time 0.50 0.50 7.25 7.25 0.00 LAW ATTORNEY Full-Time 1.00 1.00 ADMIN ASSISTANT Part-Time 0.25 0.25 LEGAL INTERN Temporary 0.50 0.50 1.75 1.75 0.00 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 COMPUTER TECHNICIAN Full-Time 1.00 1.00 GIS COORDINATOR Full-Time 0.50 0.50 2.50 2.50 0.00 POLICE POLICE CHIEF Full-Time 1.00 1.00 COMMUNITY RESOURCE OFFICER Full-Time 1.00 1.00 CAPTAIN Full-Time 2.00 2.00 DETECTIVE Full-Time 3.00 3.00 LIEUTENANT Full-Time 4.00 4.00 SERGEANT Full-Time 6.00 6.00 K-9 OFFICER Full-Time 1.00 2.00 SCHOOL LIAISON OFFICER Full-Time 3.00 3.00 PATROL OFFICER Full-Time 18.00 17.00 39.00 39.00 0.00 CIVILIAN PERSONNEL PD ADMIN ASSISTANT Full-Time 1.00 1.00 DISPATCHER (requested position -July 1st start date)Full-Time 9.00 9.00 10.00 10.00 0.00 PW&D - BUILDING INSPECTION ADMIN ASSISTANT Full-Time 0.50 0.50 0.50 0.50 0.00 PW&D - PLANNING PUBLIC WORKS & DEVELOPMENT DIRECTOR Full-Time 0.50 0.50 PLANNING MANAGER Full-Time 1.00 1.00 GIS COORDINATOR Full-Time 0.50 0.50 ASSOCIATE PLANNER/ADMIN ASSISTANT Full-Time 1.00 1.00 CONSRV COOR/FORESTER Full-Time 1.00 1.00 CONSERVATION TECH Part-Time 0.48 0.48 4.48 4.48 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 28 Page 30 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 36 2019 2020 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) PW&D - ENGINEERING PUBLIC WORKS & DEVELOPMENT DIRECTOR Full-Time 0.50 0.50 CIVIL TECH LEADER Full-Time 1.00 1.00 ADMIN ASSISTANT Full-Time 0.50 0.50 ENGINEERING INTERN Part-Time 0.50 0.50 2.50 2.50 0.00 PW&D - PUBLIC WORKS PUBLIC WORKS SUPERINTENDENT Full-Time 1.00 1.00 ASSISTANT SUPERINTENDENT Full-Time 1.00 2.00 CREW LEADERS Full-Time 3.00 2.00 SHOP MECHANIC Full-Time 1.00 1.00 HIGHWAY PATROL Full-Time 12.00 12.00 UTILITY ACCOUNT CLERK Full-Time 0.10 0.10 18.10 18.10 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 ASSISTANT 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 0.50 0.50 CHILDREN'S ASSISTANT Full-Time 1.50 1.50 LIBRARY AIDE Part-Time 3.50 3.50 LIBRARY SHELVER Part-Time 0.80 0.80 14.30 14.30 0.00 PW&D - RECREATION RECREATION MANAGER Full-Time 1.00 1.00 RECREATION PROGRAM SPECIALIST Full-Time 1.00 1.00 2.00 2.00 0.00 PW&D - UTILITY UTILITY SUPERINTENDENT Full-Time 1.00 1.00 UTILITY ASSISTANT SUPERINTENDENT Full-Time 1.00 1.00 CREW LEADER Full-Time 1.00 1.00 UTILITY MAINTENANCE Full-Time 7.00 7.00 UTILITY ACCOUNT CLERK Full-Time 0.40 0.40 10.40 10.40 0.00 TOTALS 116.03 116.03 0.00 Organizational structure updates reflected in Police and Public Works Departments; no change in total FTE's from adopted 2019 Budget to Proposed 2020 Budget. Note: Information presented above indicates departments where staff are generally assigned. Does not in every September 10th, 2019 case reflect 100% of where the position is allocated. It is proposed for 2020 that some Departments may share staff either formally or informally to make full use of existing staff. Page 29 Page 31 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 37 $(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 2019 Budget - $10,230,835 $1,244,659 $5,553,095 $1,773,809 $1,279,932 $379,340 2020 Proposed - $10,526,080 $1,318,762 $5,756,245 $1,796,289 $1,266,198 $388,586 Change $74,103 $203,150 $22,480 $(13,734)$9,246 CITY OF MUSKEGO General Fund Personnel Expenditures Page 30 Page 32 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 38 SECTION 6 PROPOSED 2020 DEBT SERVICE BUDGETS Page 31 Page 33 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 39 CITY OF MUSKEGO DEBT SERVICE FUND SUMMARY PROPOSED 2020 BUDGET 1/1/2020 PRINCIPAL OTHER 12/31/2020 FUND BEGINNING & INTEREST SOURCES/ ENDING NUMBER FUND DESCRIPTION BALANCE REVENUES PAYMENTS (USES)BALANCE 301 GENERAL DEBT 2,324,027$ 2,235,000$ 5,596,803$ 2,494,499$ 1,456,723$ 303 CDA LEASE REVENUE 462,007$ 8,000$ 205,000$ 205,000$ 470,007$ Total: 2,786,034$ 2,243,000$ 5,801,803$ 2,699,499$ 1,926,730$ FUND ACTIVITY September 4, 2019 Page 32 Page 34 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 40 CITY OF MUSKEGO DEBT SERVICE FUND PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 $ Change % Change % Change ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval 301.07.00.00.4531 INTEREST ON INVESTMENTS $3,095 $10,323 $21,865 $53,922 $50,000 $50,000 $0 $55,000 $45,000 ($5,000) -10.00% $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 $2,190,000 $50,655 2.37% $0 301.07.85.00.4140 BABS REIMBURSEMENT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.07.85.00.4536 PROCEEDS ON LONG-TERM DEBT $0 $0 $0 $22,780,000 $0 $0 $0 $1,444,690 $0 $0 0.00% $0 301.07.85.00.4537 PREMIUM ON DEBT ISSUANCE $0 $0 $0 $566,837 $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 $50,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $0 0.00% $0 301.20.85.00.8216 TRF FROM STORM WTR FUND $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.20.85.00.8228 TRF FROM TIF #8 $103,518 $108,565 $130,517 $86,558 $87,850 $87,850 $87,850 $152,931 $153,402 $65,552 74.62% $0 301.20.85.00.8230 TRF FROM TID #10 $684,308 $674,300 $636,362 $849,745 $780,294 $780,294 $780,294 $780,294 $2,067,564 $1,287,270 164.97% $0 301.20.85.00.8231 TRF FROM TID #11 $0 $0 $0 $0 $95,600 $95,600 $95,600 $114,557 $173,533 $77,933 81.52% $0 301.20.85.00.8902 PROCEEDS FROM DEBT ISSUANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 301.20.85.00.8401 TRF FROM CAPITAL BRWG $0 $0 $0 $2,425,000 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.20.85.00.8408 TRF FROM TID #8 CAPITAL $0 $0 $173,316 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.20.85.00.8411 TRF FROM TID #11 $0 $0 $32,622 $47,123 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.07.85.00.7001 PRINCIPAL $1,968,106 $1,969,394 $1,991,018 $1,866,690 $2,171,988 $2,171,988 $1,045,500 $2,171,988 $4,082,285 $1,910,298 87.95% $0 301.07.85.00.7002 INTEREST $977,910 $917,422 $1,068,220 $1,299,233 $1,805,839 $1,805,839 $1,071,456 $1,825,086 $1,505,008 ($300,831) -16.66% $0 301.07.85.00.7003 UNDERWRITER/DISCOUNT FEES $0 $0 $0 $350,809 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.7006 PAYMENT TO ESCROW AGENT $0 $0 $0 $25,125,000 $0 $0 $0 $1,550,000 $0 $0 0.00% $0 301.07.85.00.7008 RADIO SYSTEM CAPITAL COSTS $9,510 $9,510 $9,510 $9,510 $9,510 $9,510 $9,510 $9,510 $9,510 $0 0.00%$0 REVENUES Total $2,980,267 $3,032,534 $3,234,027 $29,048,530 $3,253,089 $3,253,089 $3,203,089 $4,786,817 $4,729,499 $1,476,410 45.38%$0 EXPENDITURES Total $2,955,526 $2,896,325 $3,068,747 $28,651,243 $3,987,337 $3,987,337 $2,126,466 $5,556,584 $5,596,803 $1,609,466 40.36%$0 GENERAL DEBT Total $24,740 $136,208 $165,280 $397,287 ($734,247)($734,247)$1,076,623 ($769,767)($867,304)($133,057)0.00%$0 FUND BALANCE:$2,395,018 $2,531,226 $2,696,507 $3,093,794 $2,347,351 $2,347,351 $3,773,130 $2,324,027 $1,456,723 ($890,628)-37.94%$0 303.07.00.00.4531 INTEREST ON INVESTMENTS $571 $1,846 $3,708 $8,369 $8,000 $8,000 $0 $8,500 $8,000 $0 0.00% $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 $163,300 $170,500 $167,500 $163,000 $210,000 $210,000 $210,000 $210,000 $205,000 ($5,000) -2.38% $0 303.07.85.00.7001 PRINCIPAL - CDA $140,000 $150,000 $150,000 $150,000 $200,000 $200,000 $0 $200,000 $200,000 $0 0.00% $0 303.07.85.00.7002 INTEREST - CDA $23,300 $20,500 $17,500 $13,000 $10,000 $10,000 $5,000 $10,000 $5,000 ($5,000)-50.00%$0 REVENUES Total $163,871 $172,346 $171,208 $171,369 $218,000 $218,000 $210,000 $218,500 $213,000 ($5,000)-2.29%$0 EXPENDITURES Total $163,300 $170,500 $167,500 $163,000 $210,000 $210,000 $5,000 $210,000 $205,000 ($5,000)-2.38%$0 CDA LEASE DEBT Total $571 $1,846 $3,708 $8,369 $8,000 $8,000 $205,000 $8,500 $8,000 $0 0.00%$0 FUND BALANCE:$439,584 $441,430 $445,138 $453,507 $459,138 $459,138 $650,138 $462,007 $470,007 $10,869 2.37%$0 $2,834,601 $2,972,656 $3,141,645 $3,547,301 $2,806,489 $2,806,489 $4,423,268 $2,786,034 $1,926,730 ($879,759)-31.35%$0 September 4, 2019 Page 33 Page 35 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 41 CITY OF MUSKEGO GENERAL LONG-TERM OBLIGATIONS ACCOUNT GROUP 301.07.85.00.7001 301.07.85.00.7008 ORIGINAL BALANCE 302.20.00.00.8902 BALANCE ISSUE INTEREST DATE OF PRINCIPAL INTEREST AMOUNT OF OUTSTANDING 303.07.85.00.7001 OUTSTANDING RATE LOAN PAYABLE PAYABLE LOAN 12/31/18 ADDITIONS REDUCTIONS PAYMENTS 12/31/19 Bond - Refunding 2.5-4.75 04/27/10 5/1/08-24 4/1 & 10/1 5,575,000 4,475,000 0 0 400,000 4,075,000 Bond - Refunding 2.0-4.00 10/22/13 4/1/14-31 4/1 & 10/1 11,805,000 11,267,375 0 0 280,500 10,986,875 Note 2.0-3.125 10/22/13 4/1/14-23 4/1 & 10/1 810,686 627,115 0 0 76,488 550,628 Bond - Refunding 1.0-3.00 11/26/13 4/1/14-22 4/1 & 10/1 9,550,000 4,225,000 0 0 1,250,000 2,975,000 Refunding Debt (County) - 12/31/14 2/15/15-22 -76,082 38,042 0 0 9,510 28,532 Promissory Notes 1.1+LIBOR 11/16/16 12/1/19 6/1 & 12/1 1,550,000 1,550,000 0 0 1,550,000 0 Bond - Refunding 2.0-4.00 8/01/18 6/1/19-38 3/1 & 9/1 22,780,000 22,780,000 0 0 365,000 22,415,000 State Loan (Refund 2016) 3.750 7/31/19 3/1/20-29 3/15 1,444,690 0 1,444,690 0 0 1,444,690 TOTAL LONG-TERM INDEBTEDNESS 53,591,458 44,962,532 1,444,690 0 3,931,498 42,475,725 DEBT LIMIT ~ 2019 Equalized Value of Taxable Property within City's Jurisdiction $3,121,187,200 5% Limit 5.00% Debt Limit as of December 31, 2019 $156,059,360 Total General Obligation Debt Outstanding at December 31, 2019 $42,475,725 Total General Obligation Utility Debt Outstanding at December 31, 2019 $2,447,502 Available Debt Capacity for 2020 $111,136,134 71.21% AS OF DECEMBER 31, 2019 Page 34 Page 36 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 42 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 7,000,000 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 Principal 4,455,818 3,016,616 2,742,681 2,252,896 2,425,283 1,532,033 1,588,783 1,800,533 1,792,283 1,914,033 Interest 1,615,858 1,470,546 1,392,266 1,315,830 1,236,006 1,170,760 1,124,048 1,064,910 996,584 934,509 Total 6,071,676 4,487,162 4,134,947 3,568,726 3,661,289 2,702,793 2,712,832 2,865,443 2,788,867 2,848,542 CITY OF MUSKEGO General Obligation Total Debt Service Payments Note: Payments continue through 2038 and include past TID related debt (approximately 15% of total debt). Page 35 Page 37 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 43 SECTION 7 PROPOSED 2020 SPECIAL REVENUE BUDGETS Page 36 Page 38 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 44 CITY OF MUSKEGO SPECIAL REVENUE FUNDS SUMMARY PROPOSED 2020 BUDGET 1/1/2020 OTHER 12/31/2020 FUND PAGE BEGINNING SOURCES/ ENDING NUMBER FUND DESCRIPTION # BALANCE REVENUES EXPENSES (USES) BALANCE 202 PARK DEDICATION FUND 38 16,483$ 212,779$ 477,500$ 250,000$ 1,762$ 203 PARK IMPROVEMENT FUND 38 188,547$ 11,250$ -$ -$ 199,797$ 205 REFUSE & RECYCLING 39 1,143,280$ 1,086,500$ 1,266,944$ -$ 962,836$ 206 REVOLVING LOAN 39 269,338$ 7,504$ 5,000$ -$ 271,842$ 207 EPI/FUTURE PARKLAND STANDING COMMITTEE 40 108,218$ 10,400$ 6,500$ -$ 112,118$ 209 CABLE TV 40 2,253$ -$ -$ (2,253)$ -$ 210 LANDFILL 40 2,346,190$ 1,574,247$ 55,000$ (650,000)$ 3,215,437$ 214 WELL TESTING RESERVE 40 702,447$ 10,000$ -$ -$ 712,447$ 215 LAND & OPEN SPACE CONSERVATION 41 331,358$ 195,250$ 53,858$ (100,000)$ 372,750$ 216 STORM WATER 41 238,483$ 1,750$ 140,143$ -$ 100,090$ 220 RESIDUAL TIF/CAPITAL IMPROVEMENT 42 725,378$ 8,568$ -$ (54,500)$ 679,446$ 228 TID #8 - FREEDOM SQUARE 42 -$ 158,552$ 5,150$ (153,402)$ -$ 229 TID #9 - CDA 42 726,619$ 413,682$ 5,150$ (205,000)$ 930,151$ 230 TID #10 - MOORLAND GATEWAY 42 944,764$ 1,127,950$ 5,150$ (2,067,564)$ -$ 231 TID #11 - PARKLAND TOWNE CENTER 42 199,058$ 320,750$ 5,150$ (173,533)$ 341,125$ 265 COMMUNITY DEVELOPMENT AUTHORITY 43 190,355$ -$ -$ -$ 190,355$ 270 COMPENSATED ABSENCES FUND 43 2,297,907$ 40,000$ 161,475$ 50,000$ 2,226,432$ Total: 10,430,678$ 5,179,182$ 2,187,020$ (3,106,252)$ 10,316,587$ PROJECTED FUND ACTIVITY September 5, 2019 Page 37 Page 39 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 45 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 5, 2019 PARK DEDICATION: 202.08.94.74.4150 GOVERNMENT GRANTS $0 $0 $6,742 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4531 INTEREST ON INVESTMENTS $908 $2,952 $5,098 $6,088 $1,800 $1,800 $0 $2,000 $1,000 ($800) -44.44% $0 202.08.94.74.4537 PARKS DEPT-WATER BUGS PYMT $7,078 $7,078 $7,078 $8,485 $8,304 $8,304 $5,536 $8,304 $8,304 $0 0.00% $0 202.08.94.74.4538 BB FIELD SPONSOR/REIMB $431 $0 $0 $3,585 $0 $0 $15,800 $16,000 $0 $0 #DIV/0! $0 202.08.94.74.4351 BOAT LAUNCH DURHAM $3,670 $1,637 $938 $712 $500 $500 $541 $650 $500 $0 0.00% $0 202.08.94.74.4353 BOXHORN LEASE $0 $0 $0 $1,025 $0 $0 $4,896 $6,897 $8,000 $8,000 #DIV/0! $0 202.08.94.74.4355 BOAT LAUNCH BOXHORN $5,646 $6,757 $6,735 $4,894 $6,000 $6,000 $3,426 $4,250 $4,500 ($1,500) -25.00% $0 202.08.94.74.4350 BOAT LAUNCH LAKE DENOON $2,647 $2,610 $2,898 $3,025 $2,800 $2,800 $2,729 $2,800 $2,800 $0 0.00% $0 202.08.94.74.4352 BOAT LAUNCH LAKE ACCESS $240 $296 $291 $260 $275 $275 $308 $300 $275 $0 0.00% $0 202.08.94.74.4552 DONATIONS/MISC REIMB $7,005 $2,000 $18,137 $7,428 $3,000 $3,000 $1,556 $2,500 $1,500 ($1,500) -50.00% $0 202.08.94.74.4560 LANDFILL HOST FEES $199,865 $162,480 $181,462 $212,232 $180,000 $180,000 $180,000 $200,000 $185,000 $5,000 2.78% $0 202.08.94.74.4602 FESTIVAL RENT $0 $0 $0 $0 $0 $0 $450 $750 $900 $900 #DIV/0! $0 202.20.00.00.8210 TRANSFER FROM LANDFILL FUND $80,000 $230,000 $100,000 $0 $0 $0 $0 $0 $250,000 $250,000 #DIV/0! $0 202.08.94.74.6528 PARKS - IDLE ISLE BOAT ACCESS $0 $0 $0 $2,908 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6530 PARKS - PARK ARTHUR $81,644 $5,155 $17,000 $0 $81,500 $81,500 $62,619 $81,500 $1,500 ($80,000) -98.16% $0 202.08.94.74.6531 PARKS - BB FIELD PREP/RENO $0 $0 $0 $15,256 $0 $0 $13,415 $28,760 $315,000 $315,000 #DIV/0! $0 202.08.94.74.6532 PARKS - LITTLE MUSKEGO LAKE $0 $0 $0 $0 $18,000 $18,000 $13,167 $18,000 $0 ($18,000) -100.00% $0 202.08.94.74.6535 PARKS - MILL VALLEY SOFTBALL $7,704 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6537 PARKS - LEE HUBKA PARK $0 $0 $0 $0 $17,000 $17,000 $16,410 $16,410 $0 ($17,000) -100.00% $0 202.08.94.74.6538 PARKS - TOWN HALL $0 $0 $0 $0 $500 $500 $490 $490 $80,000 $79,500 15900.00% $0 202.08.94.74.6539 PARKS - DURHAM LAUNCH $0 $0 $0 $1,153 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6541 PARKS - MOORLAND SKATE BOARD $0 $0 $4,451 $0 $0 $0 $0 $20,000 $0 $0 #DIV/0! $0 202.08.94.74.6570 PARKS - HORN PARK $25,628 $8,273 $2,125 $810 $0 $0 $0 $0 $5,500 $5,500 #DIV/0! $0 202.08.94.74.6571 PARKS - DENOON PARK $174,459 $0 $26,956 $12,128 $0 $0 $0 $0 $2,500 $2,500 #DIV/0! $0 202.08.94.74.6572 PARKS - BLUHM PARK $0 $0 $1,500 $10,844 $500 $500 $0 $500 $6,000 $5,500 1100.00% $0 202.08.94.74.6573 PARKS - OFF ROAD TRAILS $8,421 $685,713 $51,963 $366,340 $0 $0 ($25,555)$0 $0 $0 #DIV/0! $0 202.08.94.74.6574 PARKS - BAY LANE $22,400 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6575 PARKS - KURTH PARK $0 $0 $375 $198,952 $47,000 $47,000 $38,710 $47,000 $5,000 ($42,000) -89.36% $0 202.08.94.74.6576 PARKS - VETERANS MEMORIAL $0 $0 $0 $425 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6577 PARKS - JENSEN PARK $0 $0 $0 $13,422 $0 $0 $0 $0 $2,500 $2,500 #DIV/0! $0 202.08.94.74.6578 PARKS - MANCHESTER $0 $0 $2,200 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6579 PARKS - IDLE ISLE $0 $0 $20,652 $2,700 $56,500 $56,500 $34,720 $56,500 $43,000 ($13,500) -23.89% $0 202.08.94.74.6581 PARKS - LIONS $10,978 $24,446 $31,053 $8,298 $2,000 $2,000 $1,585 $1,585 $0 ($2,000) -100.00% $0 202.08.94.74.6582 PARKS - SCHMIDT $0 $0 $0 $0 $3,800 $3,800 $3,690 $3,690 $0 ($3,800) -100.00% $0 202.08.94.74.6584 PARKS - OTHER EXPENSES $1,943 $0 $15,446 $12,103 $55,000 $55,000 $34,890 $55,000 $15,000 ($40,000) -72.73% $0 202.08.94.74.6585 PARKS - BOXHORN $0 $0 $0 $1,153 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6586 PARKS - MOORLAND $0 $0 $0 $0 $1,500 $1,500 $1,322 $1,322 $1,500 $0 0.00%$0 REVENUES Total $307,490 $415,809 $329,378 $247,734 $202,679 $202,679 $215,242 $244,451 $462,779 $260,100 128.33%$0 EXPENDITURES Total $333,177 $723,587 $173,721 $646,494 $283,300 $283,300 $195,464 $330,757 $477,500 $194,200 68.55%$0 PARK DEDICATION Total ($25,687)($307,779)$155,657 ($398,760)($80,621)($80,621)$19,779 ($86,306)($14,721)$65,900 -81.74%$0 FUND BALANCE:$653,670 $345,891 $501,548 $102,789 $57,439 $57,439 $122,567 $16,483 $1,762 ($55,677)-96.93%$0 PARK IMPROVEMENT: 203.08.94.74.4427 PARK - SUBDIVIDER FEES $124,146 $15,048 $92,169 $11,286 $10,000 $10,000 $110,643 $105,962 $10,000 $0 0.00% $0 203.08.94.74.4531 INTEREST ON INVESTMENTS $229 $510 $630 $2,010 $1,500 $1,500 $0 $1,500 $1,250 ($250) -16.67% $0 203.20.00.00.8210 TRF FROM LANDFILL $0 $0 $340,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 203.08.94.74.6501 PARKS - PROJECTS $28,076 $244,893 $299,206 $59,455 $20,000 $20,000 $0 $0 $0 ($20,000)-100.00%$0 REVENUES Total $124,375 $15,558 $432,799 $13,296 $11,500 $11,500 $110,643 $107,462 $11,250 ($250)-2.17%$0 EXPENDITURES Total $28,076 $244,893 $299,206 $59,455 $20,000 $20,000 $0 $0 $0 ($20,000)0.00%$0 PARK IMPROVEMENT Total $96,300 ($229,335)$133,593 ($46,158)($8,500)($8,500)$110,643 $107,462 $11,250 $19,750 -232.35%$0 FUND BALANCE:$222,985 ($6,350)$127,243 $81,085 $83,657 $83,657 $191,728 $188,547 $199,797 $116,140 138.83%$0 Page 38 Page 40 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 46 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 5, 2019 REFUSE & RECYCLING: 205.03.00.00.4137 RECYCLING GRANT FUNDS $73,127 $92,435 $92,091 $87,233 $88,000 $88,000 $11,536 $11,536 $10,000 ($78,000) -88.64% $0 205.03.00.00.4339 RECYCLING-CURBSIDE USER CHARGE $337,919 $339,916 $341,859 $343,759 $343,000 $343,000 $172,912 $345,000 $345,500 $2,500 0.73% $0 205.03.00.00.4531 INTEREST INCOME $582 $2,133 $5,396 $14,473 $15,000 $15,000 $0 $15,000 $15,500 $500 3.33% $0 205.03.00.00.4552 WASTE MANAGEMENT FEES $31,396 $33,618 $34,861 $33,493 $30,000 $30,000 $51,322 $65,000 $35,000 $5,000 16.67% $0 205.03.00.00.4810 RECYCLING PENALTY $2,100 $1,985 $1,850 $2,088 $2,000 $2,000 $1,454 $2,000 $2,000 $0 0.00% $0 205.03.00.00.5101 SALARIES & WAGES $88,452 $95,285 $86,247 $77,340 $112,692 $112,692 $19,193 $90,000 $114,521 $1,830 1.62% $0 205.03.00.00.5102 OVERTIME - RECYCLING $66 $261 $8 $591 $427 $427 $0 $300 $430 $3 0.68% $0 205.03.00.00.5201 FICA $6,590 $7,210 $6,522 $5,878 $8,712 $8,712 $1,473 $7,000 $8,852 $140 1.61% $0 205.03.00.00.5202 PENSION $5,443 $5,498 $5,239 $5,227 $7,020 $7,020 $1,257 $5,900 $7,356 $337 4.79% $0 205.03.00.00.5203 HEALTH INSURANCE $13,859 $11,770 $9,783 $10,538 $24,960 $24,960 $2,845 $15,000 $27,683 $2,723 10.91% $0 205.03.00.00.5204 LIFE INSURANCE $324 $303 $233 $241 $386 $386 $74 $300 $304 ($82) -21.19% $0 205.03.00.00.5229 HEALTH INS. ALLOWANCE $736 $768 $768 $768 $768 $768 $512 $768 $768 $0 0.00% $0 205.03.00.00.5702 RECYCLING - SUPPLIES $347 $0 $0 $829 $500 $500 $0 $250 $500 $0 0.00% $0 205.03.00.00.5704 OTHER SUPPLIES/EXP - RECYCLING $727 $2,077 $2,029 $1,235 $1,500 $1,500 $838 $1,500 $1,500 $0 0.00% $0 205.03.00.00.5805 ATTORNEY SERVICES $675 $629 $0 $0 $1,000 $1,000 $0 $500 $1,000 $0 0.00% $0 205.03.00.00.5820 RECYCLING - OUTSIDE SERVICES $312,598 $301,051 $307,475 $307,802 $315,000 $315,000 $183,471 $315,000 $400,000 $85,000 26.98% $0 205.03.00.00.6001 NOTICES AND PUBLICATIONS $59 $0 $0 $3,260 $100 $100 $0 $100 $100 $0 0.00% $0 205.03.00.00.6056 OUTSIDE SERVICES - YARD WASTE $20,147 $22,041 $21,138 $17,043 $25,000 $25,000 $12,960 $22,500 $25,000 $0 0.00% $0 205.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $0 205.03.00.00.6501 RECYCLING EQUIP $0 $0 $0 $0 $50,000 $50,000 $0 $0 $50,000 $0 0.00% $0 205.03.30.00.4339 REFUSE - CURBSIDE USER CHRG $656,974 $660,809 $664,596 $668,280 $665,500 $665,500 $335,395 $670,000 $670,500 $5,000 0.75% $0 205.03.30.00.4810 REFUSE PENALTY $9,491 $9,079 $8,849 $8,999 $9,000 $9,000 $2,844 $8,500 $8,000 ($1,000) -11.11% $0 205.03.30.00.5101 SALARIES AND WAGES $21,459 $21,073 $21,697 $21,930 $22,828 $22,828 $14,437 $23,000 $23,432 $604 2.65% $0 205.03.30.00.5102 OVERTIME - REFUSE $0 $38 $8 $0 $265 $265 $0 $0 $268 $3 1.10% $0 205.03.30.00.5201 FICA $1,514 $1,672 $1,678 $1,712 $1,825 $1,825 $1,124 $1,825 $1,872 $46 2.54% $0 205.03.30.00.5202 PENSION $1,330 $1,394 $1,458 $1,469 $1,513 $1,513 $946 $1,513 $1,600 $87 5.76% $0 205.03.30.00.5203 HEALTH INSURANCE $1,435 $2,826 $2,567 $2,859 $3,327 $3,327 $1,963 $3,000 $3,389 $61 1.84% $0 205.03.30.00.5204 LIFE INSURANCE $44 $80 $83 $91 $100 $100 $67 $100 $100 $0 0.07% $0 205.03.30.00.5229 HEALTH INS. ALLOWANCE $736 $768 $768 $768 $768 $768 $512 $768 $768 $0 0.00% $0 205.03.30.00.5704 OTHER SUPPLIES & EXPENSES $4,754 $7,575 $6,442 $5,325 $7,500 $7,500 $3,662 $6,500 $7,500 $0 0.00% $0 205.03.30.00.5805 ATTORNEY SERVICES $385 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.30.00.5820 CONTRACTED SERVICES $631,927 $504,553 $536,007 $549,260 $560,000 $560,000 $328,275 $562,800 $580,000 $20,000 3.57% $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 $1,111,589 $1,139,976 $1,149,502 $1,158,326 $1,152,500 $1,152,500 $575,463 $1,117,036 $1,086,500 ($66,000)-5.73%$0 EXPENDITURES Total $1,123,609 $996,872 $1,020,150 $1,024,164 $1,156,191 $1,156,191 $578,611 $1,068,624 $1,266,944 $110,752 0.00%$0 REFUSE & RECYCLING Total ($12,020)$143,104 $129,352 $134,161 ($3,691)($3,691)($3,148)$48,412 ($180,444)($176,752)4788.46%$0 FUND BALANCE:$688,250 $831,354 $960,706 $1,094,867 $1,052,081 $1,052,081 $1,091,719 $1,143,279 $962,836 ($89,245)-8.48%$0 REVOLVING LOAN: 206.06.00.00.4530 INTEREST ON NOTES $4,195 $6,032 $2,020 $2,475 $714 $714 $1,890 $3,164 $2,753 $2,039 285.71% $0 206.06.00.00.4531 INTEREST ON INVESTMENTS $609 $448 $1,583 $3,689 $3,250 $3,250 $3,284 $4,500 $4,750 $1,500 46.15% $0 206.06.00.00.4536 WDF - OTHER INCOME $1,015 $0 $0 $2,204 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.06.00.00.6057 ADMINISTRATIVE CHARGES $10,704 $8,010 $12,129 $5,888 $10,000 $10,000 $5,000 $5,000 $5,000 ($5,000)-50.00%$0 REVENUES Total $5,818 $6,480 $3,603 $8,368 $3,964 $3,964 $5,174 $7,664 $7,503 $3,539 89.29%$0 EXPENDITURES Total $10,704 $8,010 $12,129 $5,888 $10,000 $10,000 $5,000 $5,000 $5,000 ($5,000)-50.00%$0 REVOLVING LOAN Total ($4,886)($1,530)($8,526)$2,480 ($6,036)($6,036)$174 $2,664 $2,503 $8,539 -141.46%$0 FUND BALANCE:$274,250 $272,720 $264,194 $266,674 $252,042 $252,042 $266,848 $269,338 $271,842 $19,800 7.86%$0 Page 39 Page 41 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 47 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 5, 2019 EPI STANDING COMMITTEE: 207.01.00.00.4531 INTEREST ON INVESTMENTS $28 $88 $180 $407 $375 $375 $312 $450 $400 $25 6.67% $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.$2,733 $1,820 $1,646 $1,350 $5,000 $5,000 $1,140 $2,500 $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% $0 207.20.00.00.8213 TRF FROM FUTURE PARKLAND ($21,122)$0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total ($11,094)$10,088 $10,180 $10,407 $10,375 $10,375 $10,312 $10,450 $10,400 $25 0.24%$0 EXPENDITURES Total $4,233 $3,320 $3,146 $2,850 $6,500 $6,500 $1,890 $4,000 $6,500 $0 0.00%$0 EPI STANDING COMMITTEE Total ($15,327)$6,768 $7,034 $7,557 $3,875 $3,875 $8,422 $6,450 $3,900 $25 0.65%$0 FUND BALANCE:$80,410 $87,178 $94,212 $101,768 $104,437 $104,437 $110,191 $108,218 $112,118 $7,681 7.36%$0 CABLE: 209.01.00.00.5101 SALARIES AND WAGES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5201 FICA $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5202 PENSION $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5203 HEALTH INSURANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5204 LIFE INSURANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5205 FLEX SPENDING FEE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.6050 DMS & VIDEO EXPENSES $0 $0 $72,943 $16,950 $17,057 $17,057 $17,638 $17,638 $0 ($17,057) -100.00% $0 209.01.00.00.6057 ADMINISTRATIVE CHARGES $3,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.30.00.00.9101 TRANSFER TO GENERAL FUND $0 $0 $0 $0 $0 $0 $0 $0 $2,253 $2,253 #DIV/0!$0 REVENUES Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 EXPENDITURES Total $3,000 $0 $72,943 $16,950 $17,057 $17,057 $17,638 $17,638 $2,253 ($14,804)-86.79%$0 CABLE Total ($3,000)$0 ($72,943)($16,950)($17,057)($17,057)($17,638)($17,638)($2,253)$14,804 -86.79%$0 FUND BALANCE:$109,784 $109,784 $36,841 $19,891 $0 $0 $2,253 $2,253 $0 $0 #DIV/0!($0) LANDFILL: 210.03.00.00.4531 INTEREST ON INVESTMENTS $2,704 $6,991 $12,278 $38,411 $40,000 $40,000 $0 $40,000 $35,000 ($5,000) -12.50% $0 210.03.00.00.4542 MISCELLANEOUS REIMBURSEMENT $48,697 $50,645 $52,671 $54,778 $56,969 $56,969 $0 $56,969 $59,247 $2,278 4.00% $0 210.03.00.00.4560 LANDFILL HOST FEES $1,565,921 $1,252,841 $1,418,697 $1,665,974 $1,405,000 $1,405,000 $591,153 $1,600,000 $1,480,000 $75,000 5.34% $0 210.03.00.00.5805 ATTORNEY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.03.00.00.5815 ENGINEERING FEES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.03.00.00.5816 LANDFILL OVERSITE AUDIT $57,319 $46,755 $44,568 $47,338 $50,000 $50,000 $31,718 $50,000 $50,000 $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 $80,000 $230,000 $100,000 $0 $0 $0 $0 $0 $250,000 $250,000 #DIV/0! $0 210.30.00.00.9203 TRF TO PARK IMPROVEMENTS $0 $0 $340,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.30.00.00.9216 TRANSFER TO STORMWATER FUND $120,000 $205,000 $0 $100,000 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.30.00.00.9410 TRF TO CAPITAL EQUIP FUND $1,585,000 $1,412,500 $800,000 $550,000 $2,100,000 $2,100,000 $2,100,000 $2,100,000 $400,000 ($1,700,000)-80.95%$0 REVENUES Total $1,617,323 $1,310,478 $1,483,646 $1,759,163 $1,501,969 $1,501,969 $591,153 $1,696,969 $1,574,247 $72,278 4.81%$0 EXPENDITURES Total $1,847,319 $1,899,255 $1,289,568 $702,338 $2,155,000 $2,155,000 $2,134,218 $2,155,000 $705,000 ($1,450,000)-67.29%$0 LANDFILL Total ($229,996)($588,777)$194,078 $1,056,825 ($653,031)($653,031)($1,543,065)($458,031)$869,247 $1,522,278 -233.11%$0 FUND BALANCE:$2,142,095 $1,553,318 $1,747,396 $2,804,221 $2,041,657 $2,041,657 $1,261,156 $2,346,190 $3,215,437 $1,173,780 57.49%$0 WELL TESTING RESERVE: 214.01.00.00.4531 INTEREST ON INVESTMENTS $722 $2,473 $5,245 $12,447 $10,000 $10,000 $0 $12,000 $10,000 $0 0.00% $0 214.01.00.00.4560 LANDFILL HOST FEES $33,000 $33,000 $33,000 $31,883 $33,000 $33,000 $0 $0 $0 ($33,000)-100.00%$0 REVENUES Total $33,722 $35,473 $38,245 $44,330 $43,000 $43,000 $0 $12,000 $10,000 ($33,000)-76.74%$0 EXPENDITURES Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 WELL TESTING RESERVE Total $33,722 $35,473 $38,245 $44,330 $43,000 $43,000 $0 $12,000 $10,000 ($33,000)-76.74%$0 FUND BALANCE:$572,399 $607,872 $646,117 $690,447 $730,117 $730,117 $690,447 $702,447 $712,447 ($17,670)-2.42%$0 Page 40 Page 42 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 48 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 5, 2019 CONSERVATION: 215.06.00.00.4140 CONSERVATION GRANTS $0 $6,553 $0 $0 $0 $0 $3,600 $3,600 $0 $0 #DIV/0! $0 215.06.00.00.4430 CONSERVATION FEE $30,601 $13,647 $37,938 $19,302 $10,000 $10,000 $13,678 $10,000 $5,000 ($5,000) -50.00% $0 215.06.00.00.4431 TRAIL FEE $3,960 $480 $2,940 $360 $250 $250 $3,555 $3,500 $250 $0 0.00% $0 215.06.00.00.4531 INTEREST ON INVESTMENTS $200 $743 $1,518 $4,395 $4,500 $4,500 $0 $0 $0 ($4,500) -100.00% $0 215.06.00.00.4542 MISC REIMBURSEMENT/DONATIONS $7,653 $8,246 $6,098 $6,520 $5,000 $5,000 $5,844 $5,844 $5,000 $0 0.00% $0 215.06.00.00.4560 LANDFILL HOST FEES $199,865 $162,480 $181,462 $212,232 $180,000 $180,000 $90,000 $200,000 $185,000 $5,000 2.78% $0 215.06.00.00.5101 SALARIES AND WAGES $80,490 $65,549 $38,519 $28,903 $12,528 $12,528 $11,280 $12,528 $12,576 $48 0.38% $0 215.06.00.00.5201 FICA TAX $6,057 $4,939 $2,891 $2,184 $958 $958 $863 $958 $962 $4 0.38% $0 215.06.00.00.5202 PENSION FUND $4,834 $3,578 $2,619 $1,231 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5203 HEALTH INSURANCE $8,771 $6,725 $4,670 $2,300 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5204 LIFE INSURANCE $212 $169 $122 $81 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5301 TRAINING $0 $130 $0 $0 $300 $300 $0 $0 $0 ($300) -100.00% $0 215.06.00.00.5302 GASOLINE/OIL/MILEAGE $1,947 $1,388 $1,224 $1,660 $2,000 $2,000 $855 $1,750 $2,000 $0 0.00% $0 215.06.00.00.5303 CONFERENCES & SPECIAL EVENTS $635 $703 $429 $667 $700 $700 $327 $700 $700 $0 0.00% $0 215.06.00.00.5305 DUES & MEMBERSHIPS $330 $415 $220 $485 $400 $400 $0 $400 $0 ($400) -100.00% $0 215.06.00.00.5601 TELEPHONE REIMB $120 $120 $120 $120 $0 $0 $80 $120 $120 $120 #DIV/0! $0 215.06.00.00.5704 OTHER SUPPLIES & EXPENSES $2,530 $6,344 $3,596 $3,664 $5,750 $5,750 $2,223 $3,750 $5,000 ($750) -13.04% $0 215.06.00.00.5801 PROFESSIONAL SERVICES $1,663 $1,620 $1,950 $1,949 $2,000 $2,000 $1,360 $2,000 $2,000 $0 0.00% $0 215.06.00.00.5805 ATTORNEY $389 $0 $0 $0 $1,000 $1,000 $0 $0 $0 ($1,000) -100.00% $0 215.06.00.00.6008 CONSERVANCY MANAGEMENT $4,222 $12,297 $11,287 $23,342 $20,000 $20,000 $12,695 $20,000 $20,000 $0 0.00% $0 215.06.00.00.6009 URBAN FORESTRY MGMT $2,080 $9,845 $556 $7,282 $7,500 $7,500 $7,154 $7,500 $7,500 $0 0.00% $0 215.06.00.00.6010 LAND PURCHASES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $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 $29,961 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.30.00.00.9301 TRANSFER TO DEBT SERVICE FUND $50,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $0 0.00%$0 REVENUES Total $242,278 $192,148 $229,955 $242,809 $199,750 $199,750 $116,677 $222,944 $195,250 ($4,500)-2.25%$0 EXPENDITURES Total $167,280 $216,821 $201,163 $176,869 $156,136 $156,136 $138,337 $152,706 $153,858 ($2,278)0.00%$0 CONSERVATION Total $74,998 ($24,673)$28,793 $65,940 $43,614 $43,614 ($21,660)$70,238 $41,392 ($2,222)-5.09%$0 FUND BALANCE:$191,060 $166,387 $195,180 $261,120 $302,492 $302,492 $239,460 $331,358 $372,750 $70,258 23.23%$0 STORM WATER: 216.08.00.00.4147 INTERGOVERNMENTAL REIMB $0 $0 $12,000 $140,417 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.01.00.00.4531 INTEREST ON INVESTMENTS $272 $1,011 $1,869 $4,575 $2,200 $2,200 $0 $2,800 $1,750 ($450) -20.45% $0 216.08.00.00.4542 MISC REVENUE $58,397 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.20.00.00.8210 TRANSFER FROM LANDFILL FUND $120,000 $205,000 $0 $100,000 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.5101 SALARIES AND WAGES $15,338 $11,501 $9,329 $16,208 $17,238 $17,238 $10,796 $17,238 $17,765 $527 3.06% $0 216.08.00.00.5201 FICA $1,214 $897 $688 $1,195 $1,319 $1,319 $787 $1,319 $1,359 $40 3.06% $0 216.08.00.00.5202 PENSION $1,042 $759 $634 $1,085 $1,129 $1,129 $707 $1,129 $1,199 $70 6.21% $0 216.08.00.00.5203 HEALTH INSURANCE $0 $0 $2,244 $4,122 $4,705 $4,705 $2,832 $4,705 $4,792 $87 1.85% $0 216.08.00.00.5204 LIFE INSURANCE $14 $11 $9 $18 $18 $18 $14 $22 $28 $10 54.91% $0 216.08.00.00.5229 HEALTH INS ALLOWANCE $720 $540 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.6503 URBAN RURAL DRAINAGE $93,901 $0 $103,687 $54,872 $100,000 $100,000 $0 $50,000 $100,000 $0 0.00% $0 216.08.00.00.6505 KELSEY DRIVE AREA STUDY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.6549 LAKE STREET STORM SEWER $0 $64,633 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.6550 FLINTLOCK TRAIL STORM SEWER $0 $102,091 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.6557 NR 216 COMPLIANCE MS4 $20,266 $11,437 $9,701 $8,247 $15,000 $15,000 $11,408 $12,500 $15,000 $0 0.00%$0 REVENUES Total $178,669 $206,011 $13,869 $244,993 $2,200 $2,200 $0 $2,800 $1,750 ($450)-20.45%$0 EXPENDITURES Total $132,496 $191,870 $126,292 $85,747 $139,409 $139,409 $26,545 $86,913 $140,143 $735 0.00%$0 STORM WATER Total $46,174 $14,141 ($112,423)$159,245 ($137,209)($137,209)($26,545)($84,113)($138,393)($1,185)0.86%$0 FUND BALANCE:$261,633 $275,774 $163,351 $322,596 $161,185 $161,185 $296,051 $238,483 $100,090 ($61,095)-37.90%$0 Page 41 Page 43 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 49 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 5, 2019 RESIDUAL TIF: 220.01.00.00.4530 INTEREST ON NOTES/CLOSING COST $5,497 $4,265 $4,234 $3,899 $2,803 $2,803 $2,813 $3,960 $3,568 $765 27.28% $0 220.01.00.00.4531 INTEREST ON INVESTMENTS $745 $2,088 $1,900 $8,894 $3,250 $3,250 $0 $5,000 $5,000 $1,750 53.85% $0 220.20.00.00.8411 TRF FROM TID #411 $0 $0 $0 $500,000 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.01.00.00.5704 MISC EXPENSES/BUSINESS LOANS $13,466 $34,083 $58,666 $270 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.30.00.00.9101 TRF TO GF - CAP IMPROV $0 $0 $0 $0 $0 $0 $0 $0 $54,500 $54,500 #DIV/0! $0 220.30.00.00.9411 TRF TO TID 11 $0 $0 $500,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $6,242 $6,353 $6,134 $512,792 $6,053 $6,053 $2,813 $8,960 $8,568 $1,750 28.91%$0 EXPENDITURES Total $13,466 $34,083 $558,666 $270 $0 $0 $0 $0 $54,500 $54,500 0.00%$0 RESIDUAL TIF Total ($7,224)($27,730)($552,532)$512,522 $6,053 $6,053 $2,813 $8,960 ($45,932)($52,750)-871.46%$0 FUND BALANCE:$784,158 $756,428 $203,896 $716,418 $162,944 $162,944 $719,231 $725,378 $679,446 $516,502 316.98%$0 TID #8: 228.01.00.00.4001 TIF #8 GENERAL PROPERTY TAX $106,832 $110,466 $133,524 $86,115 $90,000 $90,000 $154,529 $154,529 $155,000 $65,000 72.22% $0 228.01.00.00.4122 ST AID EXMPT COMPUTER REPLACMT $2,736 $3,249 $3,418 $3,468 $3,000 $3,000 $3,552 $3,552 $3,552 $552 18.40% $0 228.01.00.00.5810 AUDIT & SPECIAL A/C SERV $6,050 $5,150 $6,425 $3,025 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 228.30.00.00.9301 TRF TO DEBT SERVICE $103,518 $108,565 $130,517 $86,558 $87,850 $87,850 $87,850 $152,931 $153,402 $65,552 74.62%$0 REVENUES Total $109,568 $113,715 $136,942 $89,583 $93,000 $93,000 $158,080 $158,081 $158,552 $65,552 70.49%$0 EXPENDITURES Total $109,568 $113,715 $136,942 $89,583 $93,000 $93,000 $88,000 $158,081 $158,552 $65,552 0.00%$0 TID #8 Total $0 $0 $0 $0 $0 $0 $70,080 $0 $0 $0 0.00%$0 FUND BALANCE:$0 $0 $0 $0 $0 $0 $70,080 $0 $0 $0 0.00%$0 TID #9: 229.01.00.00.4001 TIF #9 GENERAL PROPERTY TAX $216,871 $240,976 $227,416 $163,215 $165,000 $165,000 $408,764 $408,764 $410,000 $245,000 148.48% $0 229.01.00.00.4122 ST AID EXEMPT COMPUTER REPLACE $1,988 $2,381 $3,543 $3,595 $3,000 $3,000 $3,682 $3,682 $3,682 $682 22.73% $0 229.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $5,000 $6,150 $5,150 $2,650 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 229.01.00.00.6001 NOTICES & PUBLICATIONS $0 $173 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.30.00.00.9265 TRF TO CDA FUND $163,300 $170,500 $167,500 $163,000 $210,000 $210,000 $210,000 $210,000 $205,000 ($5,000)-2.38%$0 REVENUES Total $218,859 $243,357 $230,959 $166,810 $168,000 $168,000 $412,446 $412,446 $413,682 $245,682 146.24%$0 EXPENDITURES Total $168,300 $176,823 $172,650 $165,650 $215,150 $215,150 $210,150 $215,150 $210,150 ($5,000)0.00%$0 TID #9 Total $50,559 $66,533 $58,309 $1,160 ($47,150)($47,150)$202,296 $197,296 $203,532 $250,682 -531.67%$0 FUND BALANCE:$403,321 $469,854 $528,163 $529,323 $479,079 $479,079 $731,619 $726,619 $930,151 $451,072 94.15%$0 TID #10: 230.01.00.00.4001 TIF #10 GENERAL PROPERTY TAX $911,164 $912,387 $969,899 $862,099 $865,000 $865,000 $1,120,966 $1,120,966 $1,125,000 $260,000 30.06% $0 230.01.00.00.4122 COMPUTER STATE AID $2,802 $3,865 $2,839 $2,881 $2,750 $2,750 $2,950 $2,950 $2,950 $200 7.27% $0 230.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $7,100 $5,150 $5,150 $5,550 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 230.08.91.19.6520 DEVELOPER INCENTIVES $450,000 $92,727 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 230.30.00.00.9301 TRF TO DEBT SERVICE $684,308 $674,300 $636,362 $849,745 $780,294 $780,294 $780,294 $780,294 $2,067,564 $1,287,270 164.97%$0 REVENUES Total $913,966 $916,252 $972,738 $864,980 $867,750 $867,750 $1,123,916 $1,123,916 $1,127,950 $260,200 29.99%$0 EXPENDITURES Total $1,141,408 $772,177 $641,512 $855,295 $785,444 $785,444 $780,444 $785,444 $2,072,714 $1,287,270 0.00%$0 TID #10 Total ($227,442)$144,075 $331,226 $9,685 $82,306 $82,306 $343,472 $338,472 ($944,764)($1,027,070)0.00%$0 FUND BALANCE:$121,306 $265,381 $596,606 $606,292 $685,966 $685,966 $949,764 $944,764 ($0)($685,966)0.00%$0 TID #11: 231.01.00.00.4001 TIF #11 GENERAL PROPERTY TAX $0 $0 $0 $78,187 $100,000 $100,000 $318,765 $318,765 $320,000 $220,000 220.00% $0 231.01.00.00.4122 COMPUTER STATE AID $0 $0 $0 $0 $750 $750 $0 $0 $750 $0 0.00% $0 231.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $0 $0 $0 $150 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 231.30.00.00.9301 TRF TO DEBT SERVICE $0 $0 $0 $0 $95,600 $95,600 $95,600 $114,557 $173,533 $77,933 81.52% $0 231.30.00.00.9411 TRF TO PARKLAND CAPITAL #411 $0 $0 $0 $78,037 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $0 $0 $0 $78,187 $100,750 $100,750 $318,765 $318,765 $320,750 $220,000 218.36%$0 EXPENDITURES Total $0 $0 $0 $78,187 $100,750 $100,750 $95,750 $119,707 $178,683 $77,933 0.00%$0 TID #11 Total $0 $0 $0 $0 $0 $0 $223,015 $199,058 $142,067 $142,067 0.00%$0 FUND BALANCE:$0 $0 $0 $0 $0 $0 $223,015 $199,058 $341,125 $341,125 0.00%$0 Page 42 Page 44 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 50 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2020 BUDGET 2020 2020 2015 2016 2017 2018 2019 2019 8/31 2019 2020 $ Change % Change 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2019 from 2019 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 5, 2019 COMMUNITY DEVELOPMENT AUTHORITY: 265.20.00.00.8229 TRF FROM TIF 229 $163,300 $170,500 $167,500 $163,000 $210,000 $210,000 $210,000 $210,000 $205,000 ($5,000) -2.38% $0 265.06.00.00.5801 PROFESSIONAL SERVICES $115 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 265.30.00.00.9303 TRF TO CDA DEBT SERV $163,300 $170,500 $167,500 $163,000 $210,000 $210,000 $210,000 $210,000 $205,000 ($5,000)-2.38%$0 REVENUES Total $163,300 $170,500 $167,500 $163,000 $210,000 $210,000 $210,000 $210,000 $205,000 ($5,000)-2.38%$0 EXPENDITURES Total $163,415 $170,500 $167,500 $163,000 $210,000 $210,000 $210,000 $210,000 $205,000 ($5,000)0.00%$0 COMMUNITY DEVELOPMENT AUTHORITY Total ($115)$0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 FUND BALANCE:$190,355 $190,355 $190,355 $190,355 $190,355 $190,355 $190,355 $190,355 $190,355 $0 0.00%$0 COMPENSATED ABSENCES: 270.01.00.00.4531 INTEREST ON INVESTMENTS $3,440 $10,446 $19,817 $42,252 $40,000 $40,000 $0 $40,000 $40,000 $0 0.00% $0 270.20.00.00.8100 TRF FROM GENERAL FUND ($42,063) $78,667 $58,270 $108,550 $50,000 $50,000 $50,000 $50,000 $50,000 $0 0.00% $0 270.01.00.00.5103 EMPLOYEE PAYOUT $210,291 $162,542 $295,199 $49,670 $150,000 $150,000 $70,820 $125,000 $150,000 $0 0.00% $0 270.01.00.00.5201 FICA $16,621 $12,435 $22,583 $3,800 $11,475 $11,475 $5,418 $9,850 $11,475 $0 0.00% $0 270.01.00.00.5203 HEALTH ALLOW - SEVERANCE $6,979 $0 $0 $0 $0 $0 $1,672 $3,746 $0 $0 #DIV/0!$0 REVENUES Total ($38,623)$89,114 $78,087 $150,802 $90,000 $90,000 $50,000 $90,000 $90,000 $0 0.00%$0 EXPENDITURES Total $233,891 $174,977 $317,782 $53,469 $161,475 $161,475 $77,909 $138,596 $161,475 $0 0.00%$0 COMPENSATED ABSENCES Total ($272,514)($85,863)($239,695)$97,333 ($71,475)($71,475)($27,909)($48,596)($71,475)$0 0.00%$0 FUND BALANCE:$2,574,728 $2,488,865 $2,249,170 $2,346,503 $2,203,870 $2,203,870 $2,318,594 $2,297,907 $2,226,432 $22,562 1.02%$0 GRAND TOTAL SPECIAL REVENUE FUND BALANCE $9,270,404 $8,414,811 $8,504,979 $10,134,349 $8,507,321 $8,507,321 $9,475,077 $10,430,677 $10,316,587 $1,809,266 #DIV/0!$0 Page 43 Page 45 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 51 SECTION 8 PROPOSED 2020 CAPITAL PROJECT BUDGETS Page 44 Page 46 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 52 CITY OF MUSKEGO CAPITAL PROJECTS SUMMARY PROPOSED 2020 BUDGET CAPITAL PROJECT DEPARTMENT EXPENDITURE FUNDING (Landfill) ELECTION ELECTRONIC POLL BOOKS (2018 & 2019 carryover)FINANCE& ADMINISTRATION $45,000 FINANCIAL SOFTWARE CONVERSION/UPGRADE FINANCE& ADMINISTRATION $15,000 EXPAND WIRELESS CAMERAS IN PARKS/CITY INFORMATION TECHNOLOGY $80,000 EMD PROQA UPDATED PROGRAM POLICE $36,911 RANGE TARGET REPLACEMENT POLICE $18,000 BALLISTIC PLATES & HELMETS W/ GAS MASK MICROPHONES POLICE $8,600 SUBURBAN CRITICAL INCIDENT TEAM VEHICLE POLICE $7,500 K-9 UNIT POLICE $62,000 TCVFD EQUIPMENT (Council approval 7/24/18)TC VOLUNTEER FIRE DEPT $97,000 HOLIDAY LIGHTS PW&D - PLANNING $10,000 BOOM TRUCK PW&D - PUBLIC WORKS $200,000 BACK HOE PW&D - PUBLIC WORKS $140,000 LED LIGHTS - JANESVILLE ROAD PW&D - PUBLIC WORKS $55,000 LED LIGHTS - INDUSTRIAL PARK PW&D - PUBLIC WORKS $25,000 LARGE TIRE MACHINE PW&D - PUBLIC WORKS $19,500 SMALL EQUIPMENT PW&D - PUBLIC WORKS $5,000 TOTAL CAPITAL PROJECTS $824,511 September 5, 2019 Page 45 Page 47 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 53 CITY OF MUSKEGO CAPITAL BORROWING FUND PROPOSED 2020 BUDGET 2017 2018 2019 2019 2019 2019 2020 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION RECOMMEND 8/31/19 REVENUES: 401.08.00.00.4150 GOVERNMENT GRANTS 0 14,268 163,000 163,000 164,224 164,224 224,000 401.08.00.00.4531 INTEREST ON INVESTMENTS 37,721 109,871 25,000 25,000 0 35,000 10,000 401.08.90.06.4565 REOFFERING PREMIUM 132,840 0 0 0 0 0 0 TOTAL REVENUES:170,561 124,139 188,000 188,000 164,224 199,224 234,000 EXPENDITURES: NON-DEPARTMENTAL 401.08.90.06.7004 DEBT DISCOUNT 132,840 0 0 0 0 0 0 TOTAL NON-DEPARTMENTAL:132,840 0 0 0 0 0 0 BUILDING 401.08.90.09.6550 FACILITY PLAN - CITY HALL 3,712,593 3,073,910 0 0 500 0 0 TOTAL BUILDING:3,712,593 3,073,910 0 0 500 0 0 PW&D - ENGINEERING DIVISION 401.08.91.19.6503 MOORLAND RECONSTRUCTION 0 1,699,534 0 0 45,482 50,000 0 401.08.91.19.6504 BAYLANE DR RECONSTRUCTION 0 47,962 2,250,000 2,250,000 280,690 2,250,000 0 401.08.91.19.6507 HILLENDALE DR RECONSTRUCTION 0 69,066 0 0 0 0 0 401.08.93.51.6550 FACILITY PLAN - CITY GARAGE 0 1,840,334 0 0 (405)(405)0 TOTAL PW&D ENGINEERING DIVISION:0 3,656,896 2,250,000 2,250,000 325,768 2,299,595 0 PUBLIC SAFETY 401.08.91.20.6550 FACILITIES PLAN - POLICE 0 4,219,367 6,267,388 6,267,388 3,457,512 4,248,021 0 TOTAL PUBLIC SAFETY:0 4,219,367 6,267,388 6,267,388 3,457,512 4,248,021 0 TOTAL EXPENDITURES:3,845,433 10,950,172 8,517,388 8,517,388 3,783,780 6,547,616 0 OTHER FINANCING SOURCES/(USES): 401.20.00.00.8902 PROCEEDS FROM DEBT ISSUANCE 18,000,000 0 0 0 0 0 0 401.20.00.00.8605 TRF FROM WATER UTILITY FUND 0 0 0 0 0 0 0 401.20.00.00.8210 TRF FROM LANDFILL FUND 0 0 0 0 0 0 0 401.30.00.00.9301 TRF TO DEBT SERVICE FUND 0 2,425,000 0 0 0 0 0 401.30.00.00.9605 TRF TO WATER UTIL 0 0 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES/(USES):18,000,000 2,425,000 0 0 0 0 0 NET REVENUES OVER/(UNDER) 14,325,128 (13,251,033)(8,329,388)(8,329,388)(3,619,556)(6,348,392)234,000 FUND BALANCE END OF YEAR 2016: 6,035,313 PROJECTED FUND BALANCE END OF YEAR: 20,360,441 7,109,408 0 0 3,489,852 761,017 995,017 September 5, 2019 Page 46 Page 48 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 54 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2020 BUDGET 2017 2018 2019 2019 2019 2019 2020 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION RECOMMEND 08/31/19 REVENUES: 410.08.00.00.4542 MISC REIMBURSEMENT/DONATIONS 55,000 101,324 0 0 0 0 10,000 410.08.00.00.4552 SALE OF EQUIPMENT 17,000 0 10,000 10,000 0 10,000 0 410.08.00.00.4553 SALE OF PROPERTY 0 5,000 0 0 273,250 273,250 0 TOTAL REVENUES:72,000 110,919 10,000 10,000 273,250 283,250 10,000 EXPENDITURES: MAYOR / FINANCE & ADMINISTRATION 410.08.90.01.6502 RECODIFICATION 3,580 7,927 0 0 0 0 0 410.08.90.02.6506 ELECTION EQUIPMENT 0 360 23,256 23,256 (360)0 45,000 410.08.90.03.6503 UPGRADE FINANCIAL SOFTWARE 0 0 0 0 0 0 15,000 TOTAL MAYOR / FINANCE & ADMINISTRATION:3,580 8,287 23,256 23,256 (360)0 60,000 BUILDING MAINTENANCE 410.08.90.09.6550 FACILITY PLAN - CITY HALL RENO 0 55,891 0 0 0 0 0 TOTAL BUILDING MAINTENACE:0 55,891 0 0 0 0 0 INFORMATION TECHNOLOGY 410.08.90.14.6503 MULTI-FUNCTION PRINTING DEVICE 0 35,098 0 0 0 0 0 410.08.90.14.6504 KIP REPLACEMENT 0 19,216 0 0 0 0 0 410.08.90.14.6511 STORAGE AREA NETWORK (SAN)0 0 17,164 17,164 0 17,164 0 410.08.90.14.6512 FIREWALL 2 & 911 REPLACEMENT 0 15,183 0 0 0 0 0 410.08.90.14.6516 LICENSING 0 15,512 0 0 0 0 0 410.08.90.14.6518 EMAIL SERVER CLIENT UPGRADE 3,673 0 13,124 13,124 12,808 12,808 0 410.08.90.14.6521 UNITRENDS BACKUP 38,744 0 0 0 0 0 0 410.08.90.14.6522 MICROSOFT OFFICE UPGRADE 0 0 53,500 53,500 53,004 53,004 0 410.08.90.14.6523 WIRELESS CAMERAS 0 8,960 0 0 62,656 62,656 80,000 410.08.90.14.6525 SECURITY AUDIT - TESTING 0 0 15,675 15,675 0 15,675 0 410.08.90.14.6526 SIREN UPDATES 0 0 14,500 14,500 18,621 14,500 0 TOTAL INFORMATION TECHNOLOGY:42,417 93,969 113,963 113,963 147,088 175,807 80,000 POLICE 410.08.91.20.6501 K-9 UNIT 51,681 0 0 0 0 0 62,000 410.08.91.20.6503 EMD PROQA PROGRAM 0 0 0 0 0 0 36,911 410.08.91.20.6505 SPEED LIMIT SIGNS/POLES 3,145 6,025 0 0 0 0 0 410.08.91.20.6507 RADIOS 218 0 0 0 0 0 0 410.08.91.20.6510 NON-LETHAL WEAPONS 18,104 0 0 0 0 0 0 410.08.91.20.6511 TACTICAL TEAM HEADSET/PLATES 0 0 0 0 0 0 8,600 410.08.91.20.6512 OFFICER BODY CAMERA 0 46,302 0 0 0 0 0 410.08.91.20.6513 BOAT REPLACEMENT 0 33,107 0 0 0 0 0 410.08.91.20.6517 SCIT VEHICLE 0 0 0 0 0 0 7,500 410.08.91.20.6519 DRONE 7,548 0 0 0 0 0 0 410.08.91.20.6520 FX/REDMAN TRAINING EQUIPMENT 11,272 6,570 0 0 0 0 0 410.08.91.20.6521 RIFLE PLATE & CARRIER 12,123 0 0 0 0 0 0 410.08.91.20.6525 SHOOTING RANGE 0 0 75,300 75,300 767 75,300 18,000 410.08.91.20.6526 REMOTE AREA LIGHTING SYSTEM 0 3,564 0 0 0 0 0 410.08.91.20.6527 TRANSPORT SQUAD 0 73,946 0 0 8,015 0 0 410.08.91.20.6528 UTILITY VEHICLE 0 0 15,750 15,750 12,661 12,661 0 410.08.91.20.6550 FACILITY PLAN - PD NEW BLDG 167,290 205,824 30,000 30,000 65,802 147,630 0 TOTAL POLICE:271,381 375,338 121,050 121,050 87,245 235,591 133,011 VOLUNTEER FIRE SERVICES 410.08.91.21.6501 TC PUMPER 0 0 650,000 650,000 0 650,000 0 410.08.91.21.6502 AMKUS RESCUE TOOL 40,000 0 40,000 40,000 0 40,000 40,000 410.08.91.21.6503 COPY MACHINE/PAGERS/COMPUTERS 7,000 7,000 7,000 7,000 0 7,000 7,000 410.08.91.21.6509 TCVFD FIRE HOSE 5,000 4,112 5,000 5,000 0 5,000 5,000 410.08.91.21.6510 TCVFD FIRE HELMETS 5,566 7,520 0 0 0 0 0 410.08.91.21.6511 TCVFD FIRE GEAR 30,667 20,750 0 0 0 0 45,000 410.08.91.21.6512 TCVFD STABILIZING STRUTS 0 9,412 0 0 0 0 0 410.08.91.21.6514 TC TANKER 0 300,000 0 0 0 0 0 410.08.91.21.6515 TC BREATHING APPARATUSES 0 0 420,000 420,000 0 420,000 0 410.08.91.21.6518 TCVFD OTHER - EMS DEFIBS 0 0 0 0 0 0 0 TOTAL VOLUNTEER FIRE SERVICES:88,233 348,793 1,122,000 1,122,000 0 1,122,000 97,000 September 5, 2019 Page 47 Page 49 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 55 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2020 BUDGET 2017 2018 2019 2019 2019 2019 2020 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION RECOMMEND 08/31/19 September 5, 2019 EXPENDITURES (Continued): PW&D - ENGINEERING DIVISION 410.08.91.19.6503 WOODS/MOORLAND INTERSECTION 99,397 0 0 0 0 0 0 410.08.91.19.6504 BAY LANE DRIVE RECONSTRUCITON 213 0 0 0 421,373 0 0 410.08.91.19.6506 CRYSTALL LAKE PAVING 0 0 0 0 0 0 0 410.08.91.19.6507 HILLENDALE DRIVE RECONSTRUCT 0 0 200,000 200,000 16,379 200,000 0 410.08.91.19.6508 BRIDGE RECONSTRUCT OLD LOOMIS 25 0 200,000 200,000 609 200,000 0 410.08.91.19.6510 COMP PLAN UPDATE 0 26,341 0 0 6,075 6,075 0 TOTAL PW&D - ENGINEERING DIVISION:99,635 26,341 400,000 400,000 444,436 406,075 0 PW&D - PLANNING DIVISION 410.08.90.18.6518 DECORATIVE LIGHTING 0 0 10,000 10,000 0 10,000 10,000 TOTAL PW&D - PLANNING DIVISION:0 0 10,000 10,000 0 10,000 10,000 PW&D - PUBLIC WORKS DIVISION 410.08.93.51.6502 LED LIGHTING 0 0 0 0 0 0 80,000 410.08.93.51.6503 REPLACE/REPAIR ROOF 0 27,098 0 0 0 0 0 410.08.93.51.6507 PICK-UP TRUCK REPLACEMENT 47,871 32,404 63,500 63,500 0 63,500 0 410.08.93.51.6519 GAS PUMP 0 19,435 0 0 0 0 0 410.08.93.51.6520 MOTOR GRADER 164,905 0 0 0 0 0 0 410.08.93.51.6521 CONCRETE MIXER 26,000 0 0 0 0 0 0 410.08.93.51.6522 ASPHALT ROLLER 0 0 30,000 30,000 25,335 25,335 0 410.08.93.51.6523 TRI-DECK MOWER 0 39,994 0 0 0 0 0 410.08.93.51.6524 OUTFRONT MOWER 0 30,000 0 0 0 0 0 410.08.93.51.6525 PAVEMENT STRIPER 0 0 17,000 17,000 16,366 16,366 0 410.08.93.51.6526 LEAF SUCKER MACHINE 0 28,930 0 0 0 0 0 410.08.93.51.6529 BUILDING ASPHALT & CONCRETE 0 0 280,000 280,000 0 280,000 0 410.08.93.51.6530 HOT PATCH GEN II 0 0 17,000 17,000 16,756 16,756 0 410.08.93.51.6531 KAGE SNOWPLOW 0 6,725 8,000 8,000 0 8,000 0 410.08.93.51.6532 MACHINE TOOLS 0 0 25,000 25,000 24,988 24,988 5,000 410.08.93.51.6533 SCISSOR LIFT 0 0 8,500 8,500 7,879 7,879 0 410.08.93.51.6534 TRAILERS 0 0 17,500 17,500 16,970 16,970 0 410.08.93.51.6535 BOOM TRUCK 0 0 0 0 0 0 200,000 410.08.93.51.6537 LARGE TIRE MACHINE 0 0 0 0 0 0 19,500 410.08.93.51.6540 BACKHOE/MINI EXCAVATOR 0 0 0 0 0 0 140,000 410.08.93.51.6550 FACILITY PLAN - CITY GARAGE 96,564 38,913 0 0 0 0 0 TOTAL PW&D - PUBLIC WORKS DIVISION:335,340 223,498 466,500 466,500 108,292 459,794 444,500 LIBRARY 410.08.90.71.6504 PARKING LOT SEAL COATING 0 0 7,000 7,000 0 7,000 0 410.08.90.71.6507 CARPETING/FLOORING 0 44,579 19,000 19,000 0 19,000 0 410.08.90.71.6508 CHILDRENS AREA REDESIGN 20,060 247,965 0 0 0 0 0 410.08.90.71.6509 HVAC SYSTEM 44,390 0 0 0 0 0 0 410.08.90.71.6510 MEETING ROOM TECHNOLOGY 9,483 0 0 0 0 0 0 410.08.90.71.6511 PUBLIC FURNITURE 8,000 14,752 25,000 25,000 0 25,000 0 410.08.90.71.6512 STAFF WORKSTATIONS 4,175 0 0 0 0 0 0 410.08.90.71.6514 SECURITY CAMERAS 0 0 4,500 4,500 0 4,500 0 TOTAL LIBRARY:86,108 307,297 55,500 55,500 0 55,500 0 PW&D - RECREATION DIVISION 410.08.90.72.6501 RECREATION SOFTWARE 8,500 0 0 0 0 0 0 TOTAL PW&D - RECREATION DIVISION:8,500 0 0 0 0 0 0 TOTAL EXPENDITURES:935,194 1,439,413 2,312,269 2,312,269 786,701 2,464,767 824,511 OTHER FINANCING SOURCES/(USES): 410.20.00.00.8503 TRANSFER FROM FED LIBRARY 0 89,537 0 0 0 0 0 410.20.00.00.8210 TRF FROM LANDFILL ACCOUNT 800,000 550,000 2,100,000 2,100,000 2,100,000 2,100,000 400,000 TOTAL OTHER FINANCING SOURCES/(USES):800,000 639,537 2,100,000 2,100,000 2,100,000 2,100,000 400,000 (63,194)(688,957)(202,269)(202,269)1,586,549 (81,517)(414,511) FUND BALANCE END OF YEAR 2016: 1,305,091 FUND BALANCE END OF YEAR 1,241,897 552,940 350,671 350,671 2,139,489 471,423 56,912 NET REVENUES OVER/(UNDER) EXPENDITURES: Page 48 Page 50 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 56 CITY OF MUSKEGO TAX INCREMENT DISTRICT #11 CAPITAL BORROWING FUND PROPOSED 2020 BUDGET 2017 2018 2019 2019 2019 2019 2020 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL DEPARTMENT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION PROPOSAL 8/31/19 REVENUES: 411.08.00.00.4150 GOVERNMENT GRANTS 0 0 0 0 0 0 0 411.08.00.00.4531 INTEREST ON INVESTMENTS 3,477 0 0 0 0 0 0 411.08.00.00.4565 UNDERWRITERS PREMIUM 0 0 0 0 0 0 0 411.08.91.19.8902 PROCEEDS FROM DEBT 0 0 0 0 0 0 0 411.20.99.01.8903 PROCEEDS FROM DEBT - DEVELOPER 0 0 316,170 316,170 0 0 913,383 411.20.00.00.8220 TRF FROM RESIDUAL TIF 500,000 0 0 0 0 0 0 411.20.00.00.8231 TRF FROM TID #11 - FUND 231 0 78,037 0 0 0 0 0 TOTAL REVENUES:503,477 78,037 316,170 316,170 0 0 913,383 EXPENDITURES: 411.08.91.19.5805 ATTORNEY 15,299 0 0 0 0 0 0 411.08.91.19.5810 AUDIT FEES 3,150 0 0 0 0 0 0 411.08.91.19.6001 NOTICES & PUBLICATIONS 0 0 0 0 0 0 0 411.08.91.19.6520 DEVELOPER INCENTIVES 485,000 0 921,480 921,480 0 0 921,480 411.08.91.19.7004 UNDERWRITERS DISCOUNT 0 0 0 0 0 0 0 411.08.91.19.7005 ISSUANCE FEES 0 0 0 0 0 0 0 411.30.00.00.9301 TRF TO DEBT SERVICE 32,622 47,123 0 0 0 0 0 411.30.00.00.9220 TRF TO TIF RESIDUAL FUND 0 500,000 0 0 0 0 0 TOTAL EXPENDITURES:536,071 547,123 921,480 921,480 0 0 921,480 NET REVENUES OVER/(UNDER) (32,594)(469,085)(605,310)(605,310)0 0 (8,097) FUND BALANCE END OF YEAR 477,182 8,097 0 0 8,097 8,097 (0) Page 49 Page 51 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 57 SECTION 9 SUPPLEMENTAL INFORMATION Page 50 Page 52 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 58 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): 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, and Recreation Program Fees Zoning Fees Platting Fees Development Charges Intergovernmental Charges for Services – Charges to other Government Entities for services provided. ex) Reimbursement for Police Liaison (from School District) Little Muskego Lake District Miscellaneous Revenue – Business type revenues. ex) Interest on Investments Cellular Tower Rent Page 51 Page 53 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 59 REVENUES (continued): 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): 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 PW&D-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 PW&D-Recreation Division Conservation and Development Includes the following departments with subtotals for each: PW&D-Planning Division Capital Outlay Includes capital items over $5,000 which are on an annual replacement schedule such as the Road Program and vehicles. Page 52 Page 54 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 60 EXPENDITURES (continued): 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 mainly to maintain the Compensated Absences Fund per Resolution #53-2015. 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 (2015 – 2018) actual revenues and expenditures  2019 adopted budget  2019 amended budget (most often same as adopted budget)  1st eight months of 2019  Estimate of total projected 2019 activity  2020 Department Request  2020 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): Park Dedication Includes various park related projects, which ultimately help improve City parks. The main revenue source is 10% of landfill host fees. 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. Revolving Loan Fund Includes State funding which is loaned to local City businesses at a discounted rate. Emerald Park, Inc. (EPI)/Future Parkland Standing Committee EPI reflects administrative and committee related fees to monitor landfill operations under terms of the contract. Future Parkland 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. Page 53 Page 55 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 61 SPECIAL REVENUES (Continued): 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. 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 position. Effective with the 2019 Budget, 100% of these wages will be reflected in the General Operating Fund. Other expenditures include 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. As an alternative to debt issuance, the 2017 budget committed $553,534 towards the Parkland Towne Center incentive. Since this incentive has been deferred, the funds are available for current and future capital projects. Tax Increment Districts #8 - #11 Reflects tax increments, which will ultimately offset debt obligations, audit fees and developer incentives. 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 10th, 2019 Page 54 Page 56 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 62 City of Muskego Tax Levy Worksheet - Proposed 2020 Budget Based Upon Assessor Information Total of General & Debt 2019 General Levy Debt Service Levy General & Debt Levy Proposed Approved Net New Growth Net New Growth/Unused Admin Rec Increase 0.70%2.368% 0.902% Levy 12,816,243 10,751,898 2,180,000 12,931,898 125,655 Equalized Value of District W/O TID 2,993,157,400 3,182,851,400 3,182,851,400 3,182,851,400 Equalized Value of District W / TID 3,121,187,200 3,301,554,800 3,301,554,800 3,301,554,800 Assessed Value of District 2,967,537,518 3,004,414,868 3,004,414,868 3,004,414,868 Assessment Ratio 91.00000000% TID Increment Equalized Value 128,029,800 118,703,400 118,703,400 118,703,400 Levy/Equalized Value of District W/O TID Mill rate (levy/eq value w/o Tid)0.0042818473 0.0033780710 0.0006849204 0.0040629914 Mill Rate x Eq. Val. Including TID New Levy to be Raised (mill x eq val w/ tid)13,364,447 11,152,887 2,261,302 13,414,189 New Levy / Assessed Val. of District per $1k Tax Rate 4.5035477986 3.7121659300 0.7526598306 4.4648257607 Tax Rate (Previous year)4.4104103259 3.7517953178 0.7517524804 4.5035477982 Difference 0.0931374727 (0.0396293878) 0.0009073502 (0.0387220375) Difference in Percentage 2.11%-1.06%0.12%-0.86% TID $ To Be Raised 321,421 400,989 81,302 482,291 Impact to $300,000 Valued house (12)$ State Levy Limit - Net New Growth 1.05% x Prior Yr Less: Personal Property Aid Estimate $50,000 → 0.66% Page 55 Page 57 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 63 $4.10 $4.20 $4.30 $4.40 $4.50 $4.60 $4.70 $4.80 $4.90 2015 2016 2017 2018 2019 2020 Proposed* City Rate $4.90 $4.89 $4.87 $4.41 $4.50 $4.47 CITY OF MUSKEGO Mill Rates per $1,000 of Assessed Value * 2018 rate reflects an assessment revaluation. Page 56 Page 58 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 64 $12,000,000 $12,200,000 $12,400,000 $12,600,000 $12,800,000 $13,000,000 $13,200,000 $13,400,000 $13,600,000 2015 2016 2017 2018 2019 Projected 2020 Proposed City Levy $12,519,068 $12,650,736 $12,769,973 $12,937,664 $13,364,447 $13,414,189 CITY OF MUSKEGO Tax Levies (General Fund, Debt Service & TID) Page 57 Page 59 of 59 Mayor's Proposed 2020 Operating Budget Packet Page 65