Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
COMMITTEE OF THE WHOLE Packet - 10/10/2017
CITY OF MUSKEGO COMMITTEE OF THE WHOLE AGENDA October 10, 2017 6:30 PM City Hall, W182 S8200 Racine Avenue CALL TO ORDER PLEDGE OF ALLEGIANCE ROLL CALL STATEMENT OF PUBLIC NOTICE APPROVAL OF AGENDA APPROVAL OF MINUTES - September 21, 2017 and September 26, 2017 NEW BUSINESS 1. Finalize 2018 Operating and Capital Budgets 2. Review Sewer and Water Utility Budgets COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW ADJOURNMENT Possible reconvening of the Committee of the Whole immediately following Common Council Meeting of the same date to continue work on agenda items NOTICE IT IS POSSIBLE THAT MEMBERS OF AND POSSIBLY A QUORUM OF MEMBERS OF OTHER GOVERNMENTAL BODIES OF THE MUNICIPALITY MAY BE IN ATTENDANCE AT THE ABOVE-STATED MEETING TO GATHER INFORMATION; NO ACTION WILL BE TAKEN BY ANY GOVERNMENTAL BODY AT THE ABOVE-STATED MEETING OTHER THAN THE GOVERNMENTAL BODY SPECIFICALLY REFERRED TO ABOVE IN THIS NOTICE. ALSO, UPON REASONABLE NOTICE, EFFORTS WILL BE MADE TO ACCOMMODATE THE NEEDS OF DISABLED INDIVIDUALS THROUGH APPROPRIATE AIDS AND SERVICES. FOR ADDITIONAL INFORMATION OR TO REQUEST THIS SERVICE, MUSKEGO CITY HALL, (262) 679-4100. Unapproved CITY OF MUSKEGO COMMITTEE OF THE WHOLE MINUTES September 21, 2017 5:30 PM City Hall, W182 S8200 Racine Avenue CALL TO ORDER Mayor Chiaverotti called the meeting to order at 5:30 p.m. PLEDGE OF ALLEGIANCE Those present recited the Pledge of Allegiance. ROLL CALL Present: Aldermen Wolfe, Hammel, Borgman, Engelhardt, Kubacki and Madden. Absent: Alderman Kapusta. Also present: Finance and Administration Director Mueller, Accountant Mustapich, Director of Public Works and Development Kroeger and Director of IT Loudon. STATEMENT OF PUBLIC NOTICE Director Mueller stated that the meeting was noticed in accordance with the open meeting law. APPROVAL OF MINUTES - September 12, 2017 Alderman Kubacki made a motion to approve. Alderman Wolfe seconded; motion carried. NEW BUSINESS Capital Projects Fund Budgets Continued (Expenditures and Borrowing) Department: Park Dedication Special Revenue Program Fund Director Kroeger was present and reviewed the following projects: Project Expenditure Notes Consensus Baseball Field Restoration Horn Field Fence $25,000.00 Move to 2019. All in favor. Tennis Court Freedom Park $87,000.00 2018-$5,000.00 for crack repairs 2019-$82,000.00 for two new tennis courts. All in favor. Pickleball Court Bluhm Park $84,000.00 Move to 2020. All in favor. Tennis Court Kurth Park $146,000.00 Construct two new courts. Convert existing courts to parking area. All in favor. Tennis Court Schmidt Park $5,000.00 Clean and crack fill courts. All in favor. Signage $9,200.00 All in favor. 2 Project Expenditure Notes Consensus Future Trails-Martin Drive $60,000.00 Director Kroeger will bid Martin Drive and Racine Avenue Projects together, but will allow for separation. All in favor. Future Trails-Racine Avenue $325,000.00 All in favor. Janesville Road (Design Only) $0 Will be done in-house. Director Kroeger gave an update regarding the Lions Park Pickleball Courts. A two-phase maintenance project is proposed for the fall of 2017 and spring of 2018. Director Kroeger continued to review the following requests: Department – Sewer Utility Project Expenditure Notes Consensus Camera $100,000.00 Move to 2019. All in favor. Department – Public Works Project Expenditure Notes Consensus Pavement Striper $25,000.00 Move to 2019. All in favor. Asphalt Roller $75,000.00 Move to 2019. All in favor. Roadside Mower $25,000.00 Move to 2019. All in favor. Leaf Sucker Machine $25,000.00 All in favor. Replace Tri-Deck Mower $40,000.00 All in favor. Replace Outfront Mower $30,000.00 All in favor. Mr. Kroeger also noted that he is looking at implementing a maintenance program for the City’s recreational trails. Department – Information Technology Director Loudon was present to review the following: Project Expenditure Notes Consensus Wireless Cameras Build Out for Three Parks: Idle Isle, Park Arthur and Moorland $118,150.00 Select as placeholder. IT Director can research state contract and arrange a demo. Cameras will provide surveillance in other critical locations throughout the City. All in favor. Director Mueller stated additional information will be forthcoming regarding replacement of the Police Department water patrol boat. This will be placed on the September 26, 2017 agenda. Department – Finance and Administration Director Mueller reviewed the following: Project Expenditure Notes Consensus Hardware Costs to Implement Electronic Poll Books $23,256.00 All in favor. 3 Mayor's Proposed 2018 Budget Mayor Chiaverotti read the Summary Comments regarding the proposed budget. This included the 2018 Budget Goals as approved by the Committee of the Whole, Significant Changes from 2017 to 2018 as they pertain to both Revenues and Expenditures. The State requirement to hold the City of Muskego tax levy increase to net new growth is 1.82% for the 2018 budget. A portion, 1.65% of new growth, is being utilized per the budget goals which results in an estimated City tax rate of $4.41. This reflects a reduction of approximately $0.46 cents as compared to the prior year. Discussion took place regarding staffing in the Department of Public Works and Development, more specifically as it relates to the Planning and Zoning Division. Aldermen Borgman and Madden support hiring another employee. The Mayor stated that additional funding has been included in the 2018 budget for consulting services. She believes the City needs to use the consultants going forward and review in a year. Consultants have assisted with some planning work, but there has not been enough history to make a determination on how to proceed for the future. Alderman Kubacki agreed. He does not want to hire a new employee if the peaks in work can be handled by the consultants when needed. The Committee members agreed that they want to discuss any potential staffing needs with the Department Head, Scott Kroeger. Alderman Kubacki stated he believes the 2018 budget is very solid while recognizing that Director Mueller does not have all the final numbers she needs. Ms. Mueller distributed information provided by Paul Thompson of Hutchinson, Shockey, Erley & Co. regarding the upcoming $18 million dollar borrowing. Mr. Thompson will attend the September 26, 2017 Committee of the Whole meeting to review the City’s financing options. She also noted that the Public Hearing Notice will be sent for publication to comply with the state statute deadline. ADJOURNMENT Alderman Madden made a motion to adjourn at 7:22 p.m. Alderman Kubacki seconded; motion carried. Minutes transcribed by Deputy Clerk Jill Blenski. Unapproved CITY OF MUSKEGO COMMITTEE OF THE WHOLE MINUTES September 26, 2017 6:30 PM City Hall, W182 S8200 Racine Avenue CALL TO ORDER Mayor Chiaverotti called the meeting to order at 6:37 p.m. ROLL CALL Present: Aldermen Wolfe, Hammel, Borgman, Kapusta and Engelhardt as well as City Attorney Warchol, Finance and Administration Director Mueller and Accountant Mustapich. Absent: Aldermen Kubacki and Madden. STATEMENT OF PUBLIC NOTICE Director Mueller stated that the meeting was noticed in accordance with the open meeting law. NEW BUSINESS Continue 2018 Budget Discussions Mr. Paul Thompson of Hutchinson, Shockey, Erley & Co. was present. He reviewed the City's options to finance the following 2018 projects: Police Department Facility, DPW Facility, Moorland Road, Hillendale Road, Bay Lane and Fire Department Equipment. He outlined the advantage of using a Note Anticipation Note (NAN) versus General Obligation Bonds or General Obligation Notes. This note carries all the same characteristics of a note except that it can be issued without the requirement of a tax levy. It is issued in anticipation of another note or bond being issued to refund it. Using a NAN allows flexibility. Mr. Thompson will put a projection together to be presented to the Common Council in the future. Mayor Chiaverotti thanked Mr. Thompson for his attendance. Capital Projects Fund Budgets (Expenditures and Borrowing) Continued Department: Police Department Water Patrol Boat (Including Equipment) - $33,900.00 Chief Rens provided information regarding repairing the existing boat or purchasing a used one. Following discussion, the Committee unanimously supported the capital request to replace the existing boat. ADJOURNMENT Alderman Wolfe made a motion to adjourn at 7:18 p.m. Alderman Engelhardt seconded; motion carried. Minutes transcribed by Jill Blenski, Deputy Clerk. Th W182 S82 Pr ursday, Se 200 Racine A Waukesha (262 resented eptember Avenue, Mu County, Wi 2) 679-4100 21st, 2017 uskego, WI isconsin 0 7 53150 TABLE OF CONTENTS PROPOSED 2018 BUDGET DOCUMENT Section 1 Mayor’s 2018 Proposed Budget Summary Comments (Including Resulting Estimated City Tax Rate and Information Concerning Significant Changes from 2017 Budget) » Pages 2 - 3 Section 2 Draft Notice of Public Hearing for the City of Muskego’s Proposed 2018 Budget (proposed for Monday, October 23rd, 2017) » Page 5 Section 3 Proposed 2018 General Fund Revenue Budget (General Operations) » Pages 7 - 11 a. General Fund Revenues – Total Change by Category from Adopted 2017 Budget to 2018 Proposed Budget b. General Fund Revenues – Change in Dollars by Category From Adopted 2017 Budget to Proposed 2018 Budget Section 4 Proposed 2017 General Fund Expenditure Budget » Pages 13 - 29 a. General Fund Expenditures – Total Change by Category from Adopted 2017 Budget to 2018 Proposed Budget b. General Fund Expenditures – Change in Dollars by Category from Adopted 2017 Budget to 2018 Proposed Budget Section 5 Staffing Information » Pages 31 - 33 a. Full Time Equivalent Position Summary by Department of the City of Muskego – Approved 2017 Budget Compared to Proposed 2018 Budget b. Graphic Presentation of General Fund Personnel Related Costs Compared to the Adopted 2017 Budget Section 6 City Debt Service Budget & Graphic Presentations » Pages 35 - 38 a. Listing of General Long Term Obligations b. Debt Schedule for existing general obligation debt c. Debt Service Payments 2018 – 2027 Total Principal & Interest by Year Section 7 Proposed 2018 Special Revenue Fund Budgets » Pages 40 - 54 Section 8 Proposed 2018 Capital Borrowing & Expenditure Budgets » Pages 56 - 60 Section 9 Supplemental Information a. Definitions » Pages 62 - 65 b. Tax Calculation » Page 66 c. Graphic Presentation of City Tax Levies and Rates » Pages 67 - 68 SECTION 1 MAYOR’S SUMMARY COMMENTS Page 1 MAYOR’S 2018 PROPOSED BUDGET SUMMARY COMMENTS The Proposed 2018 Budget is built upon Council defined budget goals with desired outcomes. This process is a team approach and has proven to be fundamental for long-term success. Based on the agreed upon comprehensive goals of the Committee of the Whole, the balanced budget as prepared by the department heads and I reflects a reduction in the mill rate (tax rate) while keeping within the mandated net new growth levy increase. Additional goals of the Council that serve as measures to aid in efficiencies as well as balance the budget include the reorganization/combining of the planning and engineering departments as it was years ago and continued cross training of various staff. Following are the 2018 Budget Goals as approved by the Committee of the Whole: Apply Net New Growth as Allowed per the State Levy Limit Maintain High Bond Rating Limit One-Time Funding Sources Avoid Depletion of Special Revenue Funds Support Economic Drivers, Including TID Creations and Incentives Strengthen Efficiencies through Implementation of Shared Services Recognize and Respect the Expertise of Incumbent employees thru Competitive Pay Increases & Benefit Packages Abide by the General Operation Fund Balance Policy Budget Goal Setting as a Collaboration between the Committee of the Whole, Mayor & Staff Significant Changes from the 2017 to the 2018: Revenues The proposed 2018 general fund revenue budget reflects a tax levy increase of $205,000 or 1.652% compared to the 2017 level of $100,000 and is within the State levy limit. The additional funds will be utilized to offset expenditure increases for additional personnel changes, signage, street light and public works vehicle maintenance, workers compensation liability insurance premiums, and capital outlay equipment purchases. Also to be noted is the estimate for Transportation Aids has not yet been provided; and is subject to change for this year as well as future years. Page 2 Expenditures The proposed 2018 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a 2.31% increase over 2017. For purposes of improved efficiency, the planning and engineering have been consolidated. In support of maintaining a safe community, an additional Police Detective and Officer and Highway Patrol position are included. Other proposed personnel changes include part-time Library position, Planning Manager position promotion from the temporary Lead Planner, and continuation of the Conservation Coordinator position final transition from the special revenue conservation fund to general operations. Also, the budget reflects a slight increase to the pay scale for the Computer Tech position based on comps provided by the I.T. Director. Recognizing and respecting the expertise of incumbent employees is a budget goal and this budget reflects the recommendation for a 1.00% increase to the non-represented pay scales along with a maximum 1.50% merit award. In addition, a $750.00 lump sum payment on January 1st, 2018 along with a 1.0% rate increase on July 1st, 2018 for the represented police personnel are included as determined in the union negotiated contract. Personnel costs are also comprised of employee benefits which fluctuate considerably from year to year. Health care premiums are to remain flat through June 30th, 2018. Taxes The State requirement to hold the City of Muskego tax levy increase to net new growth is 1.82% for the 2018 budget. A portion, 1.65%, of new growth is being utilized per the budget goals which results in an estimated city tax rate of $4.41, which is a reduction of approximately $0.46 cents as compared to the prior year. Like previous budgets, this budget stays within the state imposed levy limit while enhancing services for a growing community that are important to the citizens and achieves the Council goals. Additionally, there is no utilization of prior years’ surplus funds. Budget Process: The Committee of the Whole will receive the 2018 Proposed Budget based on Council approved goals for initial review on Thursday, September 21st, 2017. Committee of the Whole meetings will follow to further discuss, review and finalize the budget. If there are specific questions regarding any line item, I encourage Council members to contact the respective Department Head in advance to discuss the item(s) to aid in identifying the precise information desired. Mayor Kathy Chiaverotti Page 3 SECTION 2 DRAFT PUBLIC HEARING NOTICE Page 4 from 8:00 AM to 4:30 PM. Sharon Mueller, Finance and Administration Director SUMMARY OF REVENUE AND EXPENSE GENERAL AND DEBT BUDGET ESTIMATED BUDGET % CHANGE SERVICE FUNDS 2017 12/31/17 2018 (DECREASE) TAXES 12,498,243 12,484,337 12,688,243 * INTERGOVERNMENTAL 1,815,733 1,879,628 1,816,879 LICENSES AND PERMITS 769,470 907,342 804,995 FINES, FORFEITURES AND PENALTIES 299,000 300,000 310,000 PUBLIC CHARGES FOR SERVICES 704,755 629,663 703,204 INTERGOVERNMENTAL CHARGES FOR SERV 149,000 151,000 156,000 MISCELLANEOUS 282,720 251,189 273,070 INTERDEPARTMENTAL CHARGES FOR SERV 105,004 90,228 233,350 TOTAL REVENUES 16,623,925$ 16,693,387$ 16,985,741 2.18% GENERAL GOVERNMENT 2,421,572$ 2,278,183$ 2,332,659 PUBLIC SAFETY 6,566,527 6,446,530 6,904,481 HEALTH AND SANITATION 3,650 3,656 3,700 PUBLIC WORKS 2,600,211 2,635,899 2,739,856 EDUCATION & RECREATION 1,859,844 1,736,176 1,871,864 CONSERVATION AND DEVELOPMENT 422,946 352,233 402,836 CAPITAL OUTLAY 1,042,000 1,084,540 999,500 UNCLASSIFIED 80,000 - 80,000 DEBT SERVICE 3,292,628 3,222,626 3,018,226 TOTAL EXPENDITURES 18,289,378$ 17,759,843$ 18,353,122 0.35% TRANSFERS FROM OTHER FUNDS/ADVANCES 1,705,453 1,774,056 1,417,381 TRANSFERS TO OTHER FUNDS (40,000) (40,000) (50,000) TOTAL OTHER FINANCING SOURCES/USES 1,665,453 1,734,056 1,367,381 * Taxes Revenue includes $12,616,243 property tax levy which is 1.652% higher than 2017. CITY OF MUSKEGO -- OFFICIAL NOTICE On October 23, 2017, the Common Council of the City of Muskego will meet in the Muskego Room of City Hall at 6:00 PM for the purpose of hearing any citizen on the proposed City Budget for 2018. 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 SECTION 3 PROPOSED 2018 REVENUE BUDGET Page 6 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval TAXES: 100.09.80.00.4001 GENERAL PROPERTY TAXES $9,867,107 $9,956,898 $10,051,898 $10,171,898 $10,271,898 $10,271,898 $10,271,897 $10,271,898 $10,476,898 $10,476,898 $205,000 2.00%$0 100.09.80.00.4002 OVERRUN $14 $0 $2 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 100.09.80.00.4005 PAYMENT IN LIEU OF TAXES $33,440 $37,316 $37,240 $37,164 $37,000 $37,000 $37,012 $37,012 $37,000 $37,000 $0 0.00%$0 100.09.80.00.4006 PYMT IN LIEU OF TAXES-CONSERV $12,588 $13,108 $12,834 $12,882 $12,750 $12,750 $12,832 $12,832 $12,750 $12,750 $0 0.00%$0 100.09.80.00.4007 INTEREST-DELQ PERS PROPERTY $5,615 $3,031 $2,360 $2,430 $2,250 $2,250 $1,230 $2,250 $2,250 $2,250 $0 0.00%$0 100.09.80.00.4008 TAXES/INTEREST & PENALTY $25,507 $34,780 $27,217 $19,724 $35,000 $35,000 $40,330 $21,000 $20,000 $20,000 ($15,000)-42.86%$0 TAXES Total $9,944,271 $10,045,133 $10,131,551 $10,244,098 $10,358,898 $10,358,898 $10,363,301 $10,344,992 $10,548,898 $10,548,898 $190,000 1.83%$0 INTERGOVERNMENTAL: 100.02.20.01.4127 PUBLIC SAFETY $2,671 $12,902 $12,895 $15,764 $10,000 $10,000 $852 $10,000 $8,500 $8,500 ($1,500) 0.00%$0 100.02.20.01.4128 WATER PATROL $5,055 $4,132 $3,388 $0 $3,100 $3,100 $0 $0 $0 $0 ($3,100) 100.00%$0 100.02.20.01.4702 MISC REIMBURSEMENT/DONATIONS $0 $0 $1,334 $22,688 $23,000 $23,000 $77,906 $78,000 $23,000 $23,000 $0 100.00%$0 100.02.21.00.4124 FIRE INSURANCE TAX $82,992 $93,945 $92,203 $99,890 $92,250 $92,250 $107,773 $107,773 $100,000 $100,000 $7,750 8.40%$0 100.04.51.01.4132 TRANSPORTATION-HWAY ALLOTMENT $985,799 $1,018,348 $1,022,302 $1,144,699 $1,118,389 $1,118,389 $836,977 $1,115,976 $1,115,976 $1,115,976 ($2,413) -0.22%$0 100.04.51.01.4133 STATE DNR FUNDING $0 $0 $1,250 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 100.05.71.00.4140 LIBRARY GRANTS REVENUE $0 $0 $0 $6,858 $1,592 $1,592 $0 $1,592 $0 $0 ($1,592) 0.00%$0 100.05.71.00.4150 LIBRARY - SYSTEM, ETC $114,425 $106,457 $108,994 $113,836 $112,845 $112,845 $56,807 $112,845 $116,472 $116,472 $3,627 0.00%$0 100.09.80.00.4121 STATE SHARED REVENUES $427,535 $427,489 $428,245 $425,191 $433,557 $433,557 $65,034 $433,558 $432,931 $432,931 ($626) -0.14%$0 100.09.80.00.4122 ST AID EXMPT COMPUTER REPLACE $13,881 $11,600 $14,193 $12,997 $12,500 $12,500 $10,884 $10,884 $10,500 $10,500 ($2,000) -16.00%$0 100.09.80.00.4123 PER CAPITA TAXES-PUBLIC SAFETY $11,500 $10,300 $9,157 $9,719 $8,500 $8,500 $0 $9,000 $9,500 $9,500 $1,000 11.76%$0 INTERGOVERNMENTAL REVENUE Total $1,643,859 $1,685,174 $1,693,961 $1,851,643 $1,815,733 $1,815,733 $1,156,233 $1,879,628 $1,816,879 $1,816,879 $1,146 0.06%$0 LICENSES AND PERMITS: 100.01.02.00.4241 LIQUOR AND FERMENTED BEVERAGE $22,046 $23,124 $22,747 $22,877 $23,000 $23,000 $20,470 $21,000 $22,375 $22,375 ($625) -2.72%$0 100.01.02.00.4242 PUBLIC AND SPECIAL GATHERING $210 $210 $190 $290 $200 $200 $210 $220 $200 $200 $0 0.00% $0 100.01.02.00.4243 PUBLICATIONS $480 $480 $470 $480 $450 $450 $420 $440 $450 $450 $0 0.00% $0 100.01.02.00.4244 TAVERN OPERATORS $13,540 $11,282 $11,398 $12,144 $11,500 $11,500 $6,952 $10,000 $11,000 $11,000 ($500) -4.35% $0 100.01.02.00.4245 CIGARETTES $1,600 $1,600 $1,600 $1,500 $1,600 $1,600 $1,300 $1,300 $1,500 $1,500 ($100) -6.25% $0 100.01.02.00.4247 AMUSEMENT DEVICES $2,200 $2,360 $2,030 $1,930 $1,950 $1,950 $2,140 $2,140 $2,000 $2,000 $50 2.56% $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 $505 $525 $515 $500 $500 $555 $555 $500 $500 $0 0.00% $0 100.01.02.00.4254 EVENTS-REGULATION & COMPLIANCE $2,496 $3,866 $2,997 $2,572 $2,750 $2,750 $2,902 $2,902 $2,750 $2,750 $0 0.00% $0 100.01.02.00.4262 LANDFILL AND REFUSE HAULING $8,040 $7,880 $11,640 $14,160 $12,500 $12,500 $12,960 $12,960 $12,500 $12,500 $0 0.00% $0 100.01.02.00.4263 WATERWAY MARKERS $50 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.01.02.00.4265 FIRE WORKS $705 $1,275 $1,470 $1,575 $1,200 $1,200 $1,530 $1,530 $1,500 $1,500 $300 25.00% $0 100.01.02.00.4266 ALARM SYSTEMS PERMITS $1,100 $1,100 $2,200 $2,150 $1,500 $1,500 $1,450 $2,200 $2,000 $2,000 $500 33.33% $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 $3,580 $3,560 $3,910 $3,920 $3,500 $3,500 $6,300 $3,750 $4,000 $4,000 $500 14.29% $0 100.01.02.00.4307 DOG LICENSE FEES $8,773 $5,801 $5,212 $5,688 $5,250 $5,250 $4,072 $5,250 $5,500 $5,500 $250 4.76% $0 100.01.02.00.4308 DOG PENALTY FEE $325 $0 $75 $25 $50 $50 $0 $0 $0 $0 ($50) -100.00% $0 100.01.06.00.4544 CABLE TV FRANCHISE FEES $195,753 $180,301 $171,927 $170,494 $170,000 $170,000 $79,973 $160,000 $160,000 $160,000 ($10,000) -5.88% $0 100.02.20.01.4252 BICYCLE $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.20.01.4305 DOG APPREHENSION $942 $840 $900 $840 $800 $800 $780 $800 $800 $800 $0 0.00% $0 100.02.25.00.4249 ELECTRICAL LICENSE $1,018 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4250 BUILDING INSPECTION PERMITS $0 $554,683 $518,952 $532,044 $530,000 $530,000 $551,832 $675,000 $575,000 $575,000 $45,000 0.00% $0 100.02.25.00.4255 BUILDING $256,208 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4256 ELECTRICAL $61,068 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4257 PLUMBING $57,994 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4259 FIRE DEPT. PLAN REVIEW $6,420 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4273 EROSION CONTROL FEE $12,650 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.4277 DITCH/STREET INSP. FEE $660 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 September 19, 2017 Page 7 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 19, 2017 LICENSES AND PERMITS (Continued): 100.02.25.00.4280 BUSINESS REGISTRATION-BLDG $3,770 $20 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.25.00.4329 BUILDING INSPECTION TAXABLE $1,281 $1,406 $1,142 $1,240 $1,250 $1,250 $5,185 $6,000 $1,250 $1,250 $0 0.00%$0 100.02.25.00.4359 BUILDING SEALS $2,550 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.4271 BEER PERMIT FEES (PARKS)$70 $170 $190 $320 $375 $375 $250 $300 $675 $675 $300 80.00%$0 100.06.18.01.4260 EXTRACTIVE $830 $810 $2,649 $2,698 $900 $900 $800 $800 $800 $800 ($100)-11.11%$0 LICENSES AND PERMITS Total $667,083 $801,469 $762,419 $777,658 $769,470 $769,470 $700,276 $907,342 $804,995 $804,995 $35,525 4.62%$0 FINES, FORFEITS AND PENALTIES: 100.01.08.00.4269 COURT FINES AND FORFEITURES $185,884 $184,253 $235,358 $362,029 $299,000 $299,000 $235,827 $300,000 $310,000 $310,000 $11,000 3.68%$0 100.01.08.00.4272 WARRANTS $18,576 $26,585 $0 $0 $0 $0 ($1,719)$0 $0 $0 $0 #DIV/0!$0 FINES, FORFEITS AND PENALTIES Total $204,460 $210,837 $235,358 $362,029 $299,000 $299,000 $234,108 $300,000 $310,000 $310,000 $11,000 3.68%$0 PUBLIC CHARGES FOR SERVICES: 100.01.05.00.4348 ATTORNEY REVIEW FEES $0 $0 $0 $7,540 $0 $0 $23,220 $30,000 $25,000 $25,000 $25,000 0.00%$0 100.01.06.00.4310 COPY FEES $19 $353 $124 $20 $50 $50 $10 $25 $50 $50 $0 0.00%$0 100.01.06.00.4311 VENDING MACHINE REVENUE $1,457 $1,642 $1,710 $1,198 $1,500 $1,500 $584 $1,000 $1,200 $1,200 ($300) 0.00%$0 100.01.06.00.4532 RENTAL OF CITY OWNED LAND $20 $20 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.06.00.4536 NSF FEES $480 $390 $540 $570 $500 $500 $270 $450 $500 $500 $0 0.00%$0 100.01.06.00.4541 JURY DUTY/ FEES REIMB $21 $0 $21 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.06.00.4542 MISCELLANEOUS REIMBURSEMENT $20,806 $38,192 $53,568 $47,424 $40,000 $40,000 $29,080 $40,000 $40,000 $40,000 $0 0.00%$0 100.01.06.00.4548 REIMB LANDFL NEGOTIATNG $75 $60 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.20.01.4333 MISCELLANEOUS CHGS - POLICE $3,530 $5,278 $3,567 $5,563 $4,000 $4,000 $3,751 $4,000 $4,000 $4,000 $0 0.00%$0 100.02.20.01.4334 RANGE USE REIMBURSEMENT $204 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.20.01.4542 WITNESS FEES/COURT COSTS-MISC $4,087 $194 $176 $182 $0 $0 $213 $225 $200 $200 $200 #DIV/0!$0 100.04.19.00.4348 ENGINEERING REVIEW FEES $19,106 $26,335 $16,355 $24,041 $16,500 $16,500 $9,710 $15,500 $16,500 $16,500 $0 0.00%$0 100.04.19.00.4349 CONSTRUCTION REVIEW FEES $300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 100.04.51.01.4278 STREET EXCAVATION FEE HWY $1,800 $0 $5,210 $6,145 $2,500 $2,500 $1,830 $2,500 $2,500 $2,500 $0 0.00%$0 100.04.51.01.4312 SALE OF CULVERT MATERIAL $28,004 $48,000 $44,766 $40,397 $28,500 $28,500 $7,154 $26,750 $25,000 $25,000 ($3,500) -12.28%$0 100.04.51.01.4332 MISC HWY DEPT REVENUE $5,287 $5,217 $7,755 $22,192 $5,000 $5,000 $6,270 $7,000 $5,000 $5,000 $0 0.00%$0 100.04.51.01.4533 OIL RECYCLING/SALE SCRAP MTL $0 $4,184 $1,796 $959 $1,500 $1,500 $37 $1,250 $1,000 $1,000 ($500) -33.33%$0 100.04.51.10.4308 WEED CUTTING $446 $952 $770 $450 $650 $650 $100 $200 $400 $400 ($250) -38.46%$0 100.05.71.00.4274 LIBRARY LOST AND DAMAGED $1,201 $1,386 $1,495 $1,551 $1,300 $1,300 $1,059 $1,300 $1,300 $1,300 $0 0.00%$0 100.05.71.00.4313 LIBRARY FINES $18,071 $18,986 $16,945 $17,610 $17,000 $17,000 $12,388 $17,000 $17,000 $17,000 $0 0.00%$0 100.05.71.00.4314 LIBRARY TAXABLE REVENUE $7,063 $8,771 $9,507 $9,210 $9,000 $9,000 $5,316 $9,000 $9,000 $9,000 $0 0.00%$0 100.05.71.00.4542 LIBRARY PHONE USE $3 $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.71.00.4544 ROOM RENTAL $125 $875 $1,000 $2,450 $1,000 $1,000 $950 $1,000 $1,000 $1,000 $0 0.00%$0 100.05.71.00.4552 LIBRARY FRIENDS REVENUE $0 $0 $0 $4,936 $5,000 $5,000 $4,228 $5,000 $0 $0 ($5,000) -100.00%$0 100.05.72.02.4314 SEASON PASSES (Taxable)$0 $0 $16,959 $16,387 $18,000 $18,000 $15,704 $16,000 $17,000 $17,000 ($1,000) -5.56%$0 100.05.72.02.4315 IDLE ISLE LAUNCH (Taxable)$37,678 $39,084 $18,725 $20,359 $20,000 $20,000 $15,699 $16,000 $20,000 $20,000 $0 0.00%$0 100.05.72.02.4316 IDLE ISLE PARKING (Taxable)$6,302 $9,363 $9,291 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.4317 PARK RENTAL TAXABLE $4,550 $2,681 $8,613 $9,886 $5,575 $5,575 $6,242 $6,750 $9,500 $9,500 $3,925 70.40%$0 100.05.72.02.4537 PARKS DEPT MISC. REVENUE $3,733 $322 $0 $770 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.03.4317 PARK HISTORICAL RENTAL TAXABLE $2,671 $1,100 $4,175 $2,900 $2,600 $2,600 $1,175 $1,175 $2,600 $2,600 $0 0.00%$0 100.05.72.10.4318 RECREATION FEES-REGISTRATION $0 $100 $11 $1 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.4320 RECREATION FEES TAXABLE $0 $0 $96 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 100.05.72.10.4321 MISC REVENUE RECREATION $6,932 $4,671 $5,368 $3,031 $4,000 $4,000 $1,917 $3,000 $3,600 $3,600 ($400) -10.00%$0 100.05.72.10.4325 TICKET SALES REC-GREAT AMERICA $0 $0 $12,965 $11,470 $11,500 $11,500 $12,835 $12,835 $11,500 $11,500 $0 0.00%$0 100.05.72.10.4326 TICKET SALES REC-WPRA WEEK GA $0 $0 $2,192 $2,009 $2,250 $2,250 $1,450 $1,450 $2,250 $2,250 $0 0.00%$0 100.05.72.10.4327 TICKET SALES REC-NOAH'S ARK $0 $0 $1,558 $4,230 $3,750 $3,750 $3,057 $3,057 $3,750 $3,750 $0 0.00%$0 100.05.72.10.4328 TICKET SALES REC-ZOO $0 $0 $535 $1,177 $1,000 $1,000 $796 $796 $1,000 $1,000 $0 0.00%$0 100.05.72.10.4329 TICKET SALES REC-MT OLYMPUS $0 $0 $358 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 100.05.72.11.4318 REC REG FEES-AQUATICS $2,812 $2,362 $2,409 $1,702 $1,950 $1,950 $799 $1,300 $1,950 $1,950 $0 0.00%$0 100.05.72.11.4322 REC RENTAL TAXABLE-AQUATICS $0 $166 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 100.05.72.12.4318 REC REG FEES-ARTS & CRAFTS $6,422 $7,281 $6,017 $8,910 $7,554 $7,554 $2,678 $6,200 $7,936 $7,936 $382 5.06%$0 Page 8 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 19, 2017 PUBLIC CHARGES FOR SERVICES (Continued): 100.05.72.13.4318 REC REG FEES-ATHLETICS $166,127 $145,656 $146,494 $195,985 $197,102 $197,102 $139,052 $160,000 $197,331 $197,331 $229 0.12%$0 100.05.72.13.4320 REC FEES TAXABLE-ATHLETICS $101 $50 $0 $0 $0 $0 $508 $2,500 $0 $0 $0 0.00%$0 100.05.72.13.4323 REC MATERIALS-ATHLETICS $4,057 $3,482 $3,477 $2,660 $1,995 $1,995 $0 $0 $0 $0 ($1,995) -100.00%$0 100.05.72.14.4318 REC REG FEES-SAFETY $11,021 $9,821 $10,108 $9,353 $10,420 $10,420 $6,830 $8,000 $10,420 $10,420 $0 0.00%$0 100.05.72.16.4318 REC REG FEES-CHILD CARE $133,605 $126,085 $162,741 $183,876 $183,968 $183,968 $169,514 $175,000 $186,041 $186,041 $2,073 1.13%$0 100.05.72.16.4320 RECREATION FEES TAXABLE $3,624 $3,690 $4,921 $4,031 $8,480 $8,480 $844 $4,000 $5,480 $5,480 ($3,000) -35.38%$0 100.05.72.16.4324 REC BUS REVENUE-CHILD CARE $4,948 $2,782 $3,309 $4,821 $3,185 $3,185 $0 $1,400 $3,435 $3,435 $250 7.85%$0 100.05.72.17.4318 REC REG FEES-LEAGUES $3,672 ($118)$0 $80 $0 $0 $0 $0 $0 $0 $0 0.00%$0 100.05.72.17.4320 REC FEES TAXABLE-LEAGUES $90,233 $78,031 $45,472 $14,882 $12,720 $12,720 $1,653 $1,750 $9,940 $9,940 ($2,780) -21.86%$0 100.05.72.17.4322 RECREATION RENTAL TAXABLE $0 ($11)$0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.18.4318 REC REG FEES-VARIED INTEREST $24,092 $19,789 $18,636 $16,579 $27,386 $27,386 $5,207 $7,000 $17,501 $17,501 ($9,885) -36.10%$0 100.05.72.18.4320 REC FEES TAXABLE-VARIED INT $830 $378 $790 $565 $1,320 $1,320 $247 $750 $1,320 $1,320 $0 0.00%$0 100.05.72.18.4324 REC BUS REVENUE-VARIED INT $271 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 100.05.72.19.4320 IDLE ISLE PARKING - TAXABLE $0 $0 $0 $9,120 $7,500 $7,500 $7,414 $7,500 $10,000 $10,000 $2,500 0.00%$0 100.06.18.01.4327 BOARD OF APPEALS-FEES $400 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.06.18.01.4328 ZONING FEES $14,370 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.06.18.01.4330 PLATTING FEES $666 $20,500 $19,413 $27,584 $15,000 $15,000 $8,539 $13,500 $10,000 $10,000 ($5,000) -33.33%$0 100.06.18.01.4335 REVIEW FEES PLAN COMMISSION $4,250 $0 $100 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.06.18.01.4341 MISC REVENUE/COPIES/REPORTS $1,406 $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.06.18.01.4344 DEVELOPMENT CHARGES $12,755 $17,143 $14,283 $21,643 $14,500 $14,500 $5,355 $8,500 $12,000 $12,000 ($2,500) -17.24%$0 100.06.18.01.4346 LAND RECORD FEE $7,950 $16,450 $11,700 $11,790 $9,000 $9,000 $5,590 $9,000 $9,000 $9,000 $0 0.00%$0 100.06.18.01.4354 GIS LAND RECORD CAP CHARGE $0 $80 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PUBLIC CHARGES FOR SERVICES Total $667,585 $671,782 $696,021 $778,238 $704,755 $704,755 $519,275 $629,663 $703,204 $703,204 ($1,551)-0.22%$0 INTERGOVERNMENTAL CHARGES FOR SERVICES: 100.01.06.00.4601 LITTLE MUSKEGO LAKE DISTRICT $1,087 $1,097 $796 $842 $1,000 $1,000 $0 $1,000 $1,000 $1,000 $0 0.00%$0 100.02.20.01.4602 REIMBURSE POLICE LIASON OFFI $135,873 $144,429 $148,280 $149,279 $148,000 $148,000 $75,506 $150,000 $155,000 $155,000 $7,000 4.73%$0 INTERGOVERNMENTAL CHARGES FOR SERVICES Total $136,960 $145,526 $149,077 $150,121 $149,000 $149,000 $75,506 $151,000 $156,000 $156,000 $7,000 4.70%$0 MISCELLANEOUS: 100.01.06.00.4531 INTEREST ON INVESTMENTS $158,083 $165,335 $220,878 $195,260 $240,000 $240,000 $187,726 $200,000 $220,000 $220,000 ($20,000) -8.33%$0 100.01.06.00.4547 FUEL REFUND $6,223 $6,220 $7,780 $5,914 $6,250 $6,250 $0 $6,250 $6,300 $6,300 $50 0.80%$0 100.02.20.01.4525 RENTAL/CELLULAR TOWER $26,852 $28,195 $29,605 $31,085 $32,640 $32,640 $32,639 $32,639 $34,270 $34,270 $1,630 4.99%$0 MISCELLANEOUS REVENUE Total $191,159 $199,750 $258,263 $232,259 $278,890 $278,890 $220,365 $238,889 $260,570 $260,570 ($18,320)-6.57%$0 OTHER FINANCING SOURCES: 100.02.20.01.4551 PROCEEDS FROM SALE F/A-PD $0 $26,958 $8,172 $11,410 $10,000 $10,000 $10,525 $10,525 $10,000 $10,000 $0 0.00%$0 100.04.51.01.4551 PROCEEDS FROM SALE F/A-DPW $35,659 $16,435 $20,681 $18,708 $10,000 $10,000 $0 $10,000 $10,000 $10,000 $0 0.00%$0 100.09.80.00.4004 WATER UTILITY TAX EQUIVALENT $591,036 $540,886 $526,368 $534,353 $555,000 $555,000 $0 $545,000 $550,000 $550,000 ($5,000)-0.90%$0 100.20.80.00.8001 PRIOR YEARS SURPLUS FUNDING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.20.80.00.8261 TRF FROM GIS $0 $0 $10,950 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.20.80.00.8263 TRF TO GF - REC TICKETS $0 $0 $6,651 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 OTHER FINANCING SOURCES Total $626,695 $584,280 $572,823 $564,471 $575,000 $575,000 $10,525 $565,525 $570,000 $570,000 ($5,000)-0.87%$0 INTERDEPARTMENTAL: 100.01.06.00.4701 BIG MUSKEGO LAKE DISTRICT $3,850 $350 $350 $350 $350 $350 $0 $350 $350 $350 $0 0.00%$0 100.01.06.00.4702 REIMBURSEMENT-WATER $14,200 $12,700 $11,700 $14,440 $12,500 $12,500 $7,400 $14,800 $61,250 $61,250 $48,750 390.00%$0 100.01.06.00.4703 REIMBURSE FRM SEWER/OPERATIO $65,546 $60,830 $61,505 $75,883 $63,450 $63,450 $37,539 $75,078 $121,750 $121,750 $58,300 91.88%$0 100.01.06.00.4704 REIMBURSE FROM REF/RECY $0 $0 $0 $0 $28,704 $28,704 $0 $0 $50,000 $50,000 $21,296 74.19%$0 INTERDEPARTMENTAL REVENUE Total $83,596 $73,880 $73,555 $90,673 $105,004 $105,004 $44,939 $90,228 $233,350 $233,350 $128,346 122.23%$0 TOTAL GENERAL FUND REVENUES $14,165,667 $14,417,832 $14,573,028 $15,051,188 $15,055,750 $15,055,750 $13,324,528 $15,107,267 $15,403,896 $15,403,896 $348,146 2.31%$0 PROJECTED 2017 SURPLUS/(DEFICIT)$511,050 Page 9 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 2017 Budget - $15,055,750 2018 Proposed - $15,403,896 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 $(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 2017 Budget - $15,055,750 $10,358,898 $1,815,733 $769,470 $299,000 $704,755 $149,000 $278,890 $575,000 $105,004 2018 Proposed - $15,403,896 $10,548,898 $1,816,879 $804,995 $310,000 $703,204 $156,000 $260,570 $570,000 $233,350 Change $190,000 $1,146 $35,525 $11,000 $(1,551) $7,000 $(18,320) $(5,000) $128,346 CITY OF MUSKEGO General Fund Revenues Page 11 SECTION 4 PROPOSED 2018 EXPENDITURE BUDGET Page 12 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 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 $23,921 $24,718 $10,856 $10,968 $13,906 $13,906 $6,368 $11,000 $10,440 $10,440 ($3,466) -24.92%$0 100.01.01.00.5105 SALARIES AND WAGES-ELECTED $120,943 $119,710 $121,092 $121,007 $120,544 $120,544 $76,499 $120,544 $121,007 $121,007 $463 0.38%$0 100.01.01.00.5150 AUTO ALLOWANCE $4,066 $3,366 $3,500 $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 $11,336 $10,536 $11,323 $11,200 $11,200 $11,200 $7,333 $11,200 $11,200 $11,200 $0 0.00%$0 100.01.01.00.5201 FICA $11,878 $11,782 $10,956 $10,858 $11,410 $11,410 $6,845 $11,200 $11,180 $11,180 ($230) -2.02%$0 100.01.01.00.5202 PENSION $6,289 $6,379 $5,419 $5,131 $5,466 $5,466 $3,274 $5,200 $4,471 $4,471 ($995) -18.20%$0 100.01.01.00.5203 HEALTH INSURANCE $25,797 $25,402 $23,644 $24,792 $27,901 $27,901 $16,032 $25,000 $21,165 $21,165 ($6,736) -24.14%$0 100.01.01.00.5204 LIFE INSURANCE $589 $496 $438 $515 $532 $532 $345 $510 $494 $494 ($38) -7.13%$0 100.01.01.00.5205 FSA FEE EXPENSE $33 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.01.00.5302 MILEAGE $0 $0 $6 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.01.00.5303 CONFERENCES AND SPECIAL EVEN $455 $165 $75 $50 $1,000 $1,000 $80 $500 $1,000 $1,000 $0 0.00%$0 100.01.01.00.5305 DUES AND MEMBERSHIPS $7,908 $7,950 $8,047 $7,962 $8,000 $8,000 $7,944 $8,000 $8,000 $8,000 $0 0.00%$0 100.01.01.00.5601 TELEPHONE/CITY HALL $966 $480 $480 $480 $480 $480 $320 $480 $480 $480 $0 0.00%$0 100.01.01.00.5701 OFFICE SUPPLIES AND EXPENSES $191 $550 $270 $31 $500 $500 $348 $500 $500 $500 $0 0.00%$0 MAYOR Total $214,370 $211,547 $196,105 $196,495 $204,438 $204,438 $127,678 $197,634 $193,437 $193,437 ($11,001)-5.38%$0 GENERAL GOVERNMENT - FINANCE & ADMINISTRATION: 100.01.03.00.5101 SALARIES AND WAGES $337,204 $337,078 $326,495 $318,819 $329,600 $329,600 $206,334 $320,500 $325,525 $325,525 ($4,075) -1.24%$0 100.01.03.00.5102 SALARIES & WAGES - OVERTIME $5,192 $5,004 $2,470 $4,285 $3,000 $3,000 $423 $2,500 $3,000 $3,000 $0 0.00%$0 100.01.03.00.5105 WAGES - POLL WORKERS $17,635 $34,919 $12,285 $50,283 $30,965 $30,965 $10,671 $12,000 $41,286 $41,286 $10,322 33.33%$0 100.01.03.00.5201 FICA $25,900 $25,947 $25,105 $25,092 $26,077 $26,077 $15,685 $25,000 $26,133 $26,133 $56 0.21%$0 100.01.03.00.5202 PENSION $37,489 $22,894 $22,345 $21,285 $22,617 $22,617 $14,059 $21,850 $22,011 $22,011 ($606) -2.68%$0 100.01.03.00.5203 HEALTH INSURANCE $81,951 $89,692 $87,957 $89,128 $100,007 $100,007 $52,930 $85,000 $55,174 $55,174 ($44,833) -44.83%$0 100.01.03.00.5204 LIFE INSURANCE $1,626 $1,261 $1,068 $1,233 $1,307 $1,307 $908 $1,360 $1,453 $1,453 $146 11.20%$0 100.01.03.00.5205 FSA FEE EXPENSE $132 $73 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.03.00.5229 HEALTH INS. ALLOWANCE $5,092 $10,098 $10,335 $10,080 $8,280 $8,280 $8,720 $11,880 $13,080 $13,080 $4,800 57.97%$0 100.01.03.00.5301 TRAINING $1,498 $1,128 $50 $726 $1,200 $1,200 $0 $1,000 $1,200 $1,200 $0 0.00%$0 100.01.03.00.5302 MILEAGE & EXP REIMB $888 $477 $616 $638 $500 $500 $522 $550 $650 $650 $150 30.00%$0 100.01.03.00.5303 CONFERENCES & TRAINING $2,083 $3,225 $760 $2,168 $3,500 $3,500 $2,405 $3,500 $3,500 $3,500 $0 0.00%$0 100.01.03.00.5305 DUES AND SUBSCRIPTIONS $989 $1,104 $1,219 $1,719 $1,500 $1,500 $1,698 $1,700 $1,800 $1,800 $300 20.00%$0 100.01.03.00.5401 COPIER MAINTENANCE $932 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.03.00.5410 EQUIP MAINT/PURCHASE/RENTAL $2,395 $4,350 $4,474 $3,036 $4,500 $4,500 $44 $2,500 $4,500 $4,500 $0 0.00%$0 100.01.03.00.5502 COMPUTER CHARGES $490 $807 $744 $744 $850 $850 $744 $744 $850 $850 $0 0.00%$0 100.01.03.00.5506 FINANCIAL SOFTWARE CHARGES $8,248 $8,332 $8,332 $8,500 $10,000 $10,000 $9,754 $9,754 $10,000 $10,000 $0 0.00%$0 100.01.03.00.5601 TELEPHONE/CITY HALL $2,441 $90 $746 $705 $780 $780 $450 $780 $600 $600 ($180) -23.08%$0 100.01.03.00.5701 OFFICE SUPPLIES $2,109 $2,434 $1,520 $2,144 $2,000 $2,000 $874 $2,000 $2,000 $2,000 $0 0.00%$0 100.01.03.00.5704 OTHER SUPPLIES & EXPENSES $4,761 $6,474 $3,477 $12,384 $5,000 $5,000 $5,138 $5,200 $6,500 $6,500 $1,500 30.00%$0 100.01.03.00.5713 PRINT MATERIALS $365 $630 $0 $525 $500 $500 $545 $550 $650 $650 $150 30.00%$0 100.01.03.00.5801 TAX BILL DIST FEES $24,516 $24,174 $25,836 $25,867 $26,750 $26,750 $9,643 $26,750 $27,000 $27,000 $250 0.93%$0 FINANCE & ADMIN Total $563,936 $580,192 $535,833 $579,361 $578,932 $578,932 $341,546 $535,118 $546,912 $546,912 ($32,020)-5.53%$0 September 19, 2017 Page 13 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 19, 2017 GENERAL GOVERNMENT - ASSESSOR: 100.01.04.00.5101 SALARIES AND WAGES $112,379 $108,047 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5102 SALARIES & WAGES - OVERTIME $287 $236 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5150 AUTO ALLOWANCE $4,673 $3,635 $519 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5201 FICA $8,697 $8,314 $40 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5202 PENSION $7,529 $7,592 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5203 HEALTH $28,966 $27,382 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5204 LIFE $723 $760 $103 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5205 FSA FEE EXPENSE $33 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5302 MILEAGE REIMB. ASSR'S OFFICE $259 $13 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5303 CONFERENCES AND SPECIAL EVEN $834 $145 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5305 MEMBERSHIP & SUBSCRIPTIONS $830 $891 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5401 MAINT. & RENTAL OF EQUIP. -$46 $55 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5503 COMPUTER CHARGES/ASSESSOR $17,994 $4,306 $17,224 $20,407 $22,500 $22,500 $22,587 $22,587 $23,000 $23,000 $500 2.22%$0 100.01.04.00.5601 TELEPHONE $667 $75 $296 $129 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5701 OFFICE SUPPLIES $9,913 $1,621 $0 $600 $1,000 $1,000 $31 $650 $500 $500 ($500) -50.00%$0 100.01.04.00.5801 PROFESSIONAL SERVICES $25,058 $29,851 $83,699 $84,652 $87,500 $87,500 $36,610 $87,500 $85,000 $85,000 ($2,500) -2.86%$0 100.01.04.00.5802 BOARD OF REVIEW & NOTICES $890 $250 $1,181 $725 $3,500 $3,500 $6,938 $7,000 $1,200 $1,200 ($2,300) -65.71%$0 100.01.04.00.5805 ATTORNEY $0 $0 $3,408 $0 $15,000 $15,000 $0 $5,000 $10,000 $10,000 ($5,000) -33.33%$0 100.01.04.00.5830 REVALUATION EXPENSES $120,430 $0 $0 $2,470 $40,125 $40,125 $43,450 $51,030 $0 $0 ($40,125)-100.00%$0 ASSESSOR Total $340,208 $193,187 $106,469 $108,983 $169,625 $169,625 $109,616 $173,767 $119,700 $119,700 ($49,925)-29.43%$0 GENERAL GOVERNMENT - LAW: 100.01.05.00.5101 SALARIES & WAGES $0 $0 $0 $64,293 $75,337 $75,337 $51,631 $87,500 $96,230 $96,230 $20,893 27.73%$0 100.01.05.00.5201 FICA $0 $0 $0 $5,133 $6,020 $6,020 $4,121 $6,690 $7,619 $7,619 $1,599 26.55%$0 100.01.05.00.5202 PENSION $0 $0 $0 $4,246 $5,123 $5,123 $3,243 $5,123 $5,181 $5,181 $58 1.13%$0 100.01.05.00.5204 LIFE INSURANCE $0 $0 $0 $171 $228 $228 $152 $228 $228 $228 ($0) -0.18%$0 100.01.05.00.5229 HEALTH INSURANCE ALLOWANCE $0 $0 $0 $2,800 $3,360 $3,360 $2,240 $3,360 $3,360 $3,360 $0 0.00%$0 100.01.05.00.5303 CONFERENCES & TRAINING $0 $0 $0 $521 $2,000 $2,000 $485 $1,500 $2,000 $2,000 $0 0.00%$0 100.01.05.00.5305 DUES AND MEMBERSHIP $0 $0 $0 $1,329 $1,000 $1,000 $759 $1,000 $1,000 $1,000 $0 0.00%$0 100.01.05.00.5506 COMPUTER CHARGES $0 $0 $0 $0 $3,000 $3,000 $1,665 $3,000 $7,100 $7,100 $4,100 136.67%$0 100.01.05.00.5601 TELEPHONE/CITY HALL $0 $0 $0 $440 $480 $480 $320 $1,600 $480 $480 $0 0.00%$0 100.01.05.00.5701 OFFICE SUPPLIES AND EXPENSES $0 $0 $0 $3,813 $1,600 $1,600 $512 $1,500 $1,600 $1,600 $0 0.00%$0 100.01.05.00.5805 ATTORNEY $81,569 $91,072 $63,951 $16,989 $15,000 $15,000 $6,829 $15,000 $15,000 $15,000 $0 0.00%$0 LAW Total $81,569 $91,072 $63,951 $99,734 $113,149 $113,149 $71,958 $126,501 $139,798 $139,798 $26,649 23.55%$0 GENERAL GOVERNMENT - NON-DEPARTMENTAL: 100.01.06.00.5203 HRA/FSA PLANS - DIVERSIFIED $5,184 $6,939 $7,394 $7,408 $7,800 $7,800 $4,715 $7,500 $7,500 $7,500 ($300) -3.85%$0 100.01.06.00.5205 PCOR FEES $86 $166 $175 $178 $250 $250 $267 $267 $275 $275 $25 10.00%$0 100.01.06.00.5206 WELLNESS PROGRAM $7,375 $7,515 $7,511 $7,692 $8,000 $8,000 $8,296 $8,296 $8,500 $8,500 $500 6.25%$0 100.01.06.00.5410 MAINT & RENTAL OF EQ/VEHICLES $3,418 $4,589 $2,821 $7,012 $5,600 $5,600 $5,103 $5,800 $6,000 $6,000 $400 7.14%$0 100.01.06.00.5506 ON-BASE SOFTWARE MAINTENANCE $7,640 $3,858 $7,470 $7,843 $10,000 $10,000 $0 $10,000 $16,542 $16,542 $6,542 65.42%$0 100.01.06.00.5601 LAND LINE LONG DISTANCE $0 $17,583 $20,081 $19,366 $19,560 $19,560 $12,940 $19,560 $21,694 $21,694 $2,134 10.91%$0 100.01.06.00.5701 OFFICE SUPPLIES AND EXPENSES $5,341 $7,890 $7,733 $9,781 $8,000 $8,000 $6,470 $8,000 $8,000 $8,000 $0 0.00%$0 100.01.06.00.5702 VENDING MACHINES $2,533 $2,406 $2,534 $1,391 $2,700 $2,700 $436 $2,000 $2,500 $2,500 ($200) -7.41%$0 100.01.06.00.5704 MISC SUPPLIES AND EXPENSES $10,333 $5,798 $3,131 $6,315 $8,000 $8,000 $2,935 $8,000 $8,000 $8,000 $0 0.00%$0 Page 14 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 19, 2017 NON-DEPARTMENTAL (Continued) 100.01.06.00.5710 POSTAGE $16,702 $18,765 $14,527 $16,864 $18,000 $18,000 $8,244 $15,000 $18,000 $18,000 $0 0.00% $0 100.01.06.00.5810 AUDIT & SPECIAL ACCOUNTING S $6,560 $7,530 $8,483 $7,000 $12,000 $12,000 $1,450 $10,000 $12,000 $12,000 $0 0.00% $0 100.01.06.00.5820 CITY ROAD-LANDSCAPE/MAINT $13,693 $28,554 $30,893 $53,381 $45,000 $45,000 $30,996 $45,000 $45,000 $45,000 $0 0.00% $0 100.01.06.00.6001 NOTICES AND PUBLICATIONS $6,661 $8,239 $7,894 $8,881 $8,000 $8,000 $4,773 $8,000 $8,000 $8,000 $0 0.00% $0 100.01.06.00.6002 CRIMINAL HISTORY CHECKS $2,660 $1,946 $2,240 $2,478 $2,500 $2,500 $1,708 $2,500 $2,500 $2,500 $0 0.00% $0 100.01.06.00.6014 ELECTRONIC PAYMENT FEES $0 $0 $199 ($738) $500 $500 ($2,412) $500 $500 $500 $0 0.00% $0 100.01.06.00.6020 UNEMPLOYMENT COMPENSATION $5,438 $5,492 $35,192 $2,042 $15,000 $15,000 $2,006 $5,000 $10,000 $10,000 ($5,000) -33.33% $0 100.01.06.00.6021 EMPLOYEE SAFETY $1,848 $2,799 $1,690 $1,877 $3,000 $3,000 $34 $1,500 $2,000 $2,000 ($1,000) -33.33% $0 100.01.06.00.6045 UNCOLLECTABLE PERS PROP TAXE ($232) ($708) $9,013 $3,066 $1,500 $1,500 $0 $1,500 $1,500 $1,500 $0 0.00% $0 100.01.06.00.6055 SENIOR TAXI $0 $0 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $0 0.00% $0 100.01.06.00.6101 WORKMEN'S COMPENSATION $162,340 $178,783 $171,808 $211,280 $260,000 $260,000 $188,130 $255,000 $265,000 $265,000 $5,000 1.92%$0 100.01.06.00.6102 LIABILITY INSURANCE $36,960 $37,772 $38,340 $38,097 $39,900 $39,900 $29,415 $39,220 $41,000 $41,000 $1,100 2.76%$0 100.01.06.00.6103 PROPERTY INSURANCE $37,562 $42,653 $44,149 $43,645 $44,500 $44,500 $45,351 $45,351 $50,000 $50,000 $5,500 12.36%$0 100.01.06.00.6104 AUTO INSURANCE $10,949 $10,781 $10,606 $11,785 $12,100 $12,100 $9,485 $12,646 $13,000 $13,000 $900 7.44%$0 100.01.06.00.6105 ERRORS & OMISSIONS INSURANCE $11,223 $11,391 $11,562 $11,562 $11,850 $11,850 $8,932 $11,910 $12,165 $12,165 $315 2.66%$0 100.01.06.00.6106 BOILER & MACHINERY INSURANCE $2,848 $3,071 $3,250 $3,854 $4,000 $4,000 $3,437 $3,437 $4,000 $4,000 $0 0.00%$0 100.01.06.00.6107 CRIME & BONDS $1,934 $1,969 $1,924 $2,314 $2,400 $2,400 $2,015 $2,015 $2,075 $2,075 ($325) -13.54%$0 100.01.06.00.6108 INS. DEDUCTIBLES/REIMBRSMENT $41,178 $22,893 $18,534 ($8,753) $25,000 $25,000 $9,799 $15,000 $25,000 $25,000 $0 0.00%$0 100.01.06.00.6109 AUTO LIABILITY $0 $0 $0 $11,276 $11,500 $11,500 $8,713 $11,617 $11,965 $11,965 $465 4.04%$0 NON-DEPARTMENTAL Total $400,234 $438,676 $474,153 $491,897 $591,660 $591,660 $398,237 $559,619 $607,716 $607,716 $16,056 2.71%$0 GENERAL GOVERNMENT - COURT: 100.01.08.00.5101 SALARIES AND WAGES $69,620 $78,024 $72,630 $106,836 $127,723 $127,723 $72,620 $114,432 $124,381 $124,381 ($3,342) -2.62%$0 100.01.08.00.5102 SALARIES & WAGES-OTHER-OVERT $12,881 $13,525 $19,370 $5,561 $14,604 $14,604 $561 $5,750 $6,020 $6,020 ($8,584) -58.78%$0 100.01.08.00.5105 SALARIES AND WAGES-OTHER $11,085 $11,042 $10,619 $12,388 $14,333 $14,333 $8,865 $14,333 $14,388 $14,388 $55 0.38%$0 100.01.08.00.5151 UNIFORMS AND OFFICERS EQUIPM $673 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.08.00.5201 FICA $7,010 $7,586 $7,813 $9,599 $12,375 $12,375 $6,460 $10,290 $11,467 $11,467 ($908) -7.34%$0 100.01.08.00.5202 PENSION $5,916 $6,575 $6,433 $7,459 $9,074 $9,074 $4,995 $8,175 $8,727 $8,727 ($347) -3.83%$0 100.01.08.00.5203 HEALTH $18,138 $20,803 $14,269 $9,417 $10,415 $10,415 $8,903 $12,000 $10,415 $10,415 ($0) 0.00%$0 100.01.08.00.5204 LIFE $55 $79 $97 $216 $268 $268 $180 $268 $274 $274 $6 2.20%$0 100.01.08.00.5205 FSA FEE EXPENSE $0 $29 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.08.00.5229 HEALTH INS. ALLOWANCE $225 $0 $1,830 $4,860 $5,100 $5,100 $3,400 $5,100 $5,100 $5,100 $0 0.00%$0 100.01.08.00.5301 TRAINING $200 $17 $0 $0 $600 $600 $545 $600 $600 $600 $0 0.00%$0 100.01.08.00.5303 CONF., SPEC EVENTS & TUITION $2,294 $2,328 $2,105 $2,425 $2,800 $2,800 $1,816 $2,800 $2,800 $2,800 $0 0.00%$0 100.01.08.00.5504 COMPUTER CHARGES,POLICE COURT $6,641 $7,195 $7,389 $7,365 $8,636 $8,636 $8,076 $8,636 $8,863 $8,863 $227 2.63%$0 100.01.08.00.5601 TELEPHONE $522 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.08.00.5701 OFFICE SUPPLIES AND EXPENSES $707 $729 $1,620 $1,093 $1,700 $1,700 $178 $1,000 $1,500 $1,500 ($200) -11.76%$0 100.01.08.00.5702 OPERATING SUPPLIES AND EXPEN $2,042 $2,355 $2,868 $2,788 $2,750 $2,750 $1,602 $2,750 $2,750 $2,750 $0 0.00%$0 100.01.08.00.6003 LEGAL FEES AND JURY TRIALS $52,867 $53,974 $59,843 $6,747 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.08.00.6004 WITNESS FEES, COURT COSTS $253 $353 $220 $116 $500 $500 $0 $200 $250 $250 ($250) -50.00%$0 100.01.08.00.6017 PRISONER HOUSING $3,691 $1,503 $3,825 $7,039 $3,500 $3,500 $7,180 $10,750 $12,000 $12,000 $8,500 242.86%$0 COURT Total $194,817 $206,116 $210,932 $183,910 $214,379 $214,379 $125,380 $197,084 $209,535 $209,535 ($4,844)-2.26%$0 Page 15 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 19, 2017 GENERAL GOVERNMENT - BUILDING MAINTENANCE: 100.01.09.00.5101 SALARIES AND WAGES $58,798 $60,578 $62,773 $61,405 $61,693 $61,693 $39,494 $61,693 $62,541 $62,541 $848 1.37%$0 100.01.09.00.5102 OVERTIME $1,963 $3,045 $2,223 $1,742 $2,061 $2,061 $1,978 $2,000 $2,081 $2,081 $20 0.98%$0 100.01.09.00.5151 CLOTHING ALLOWANCE $0 $0 $250 $250 $250 $250 $0 $250 $250 $250 $0 0.00%$0 100.01.09.00.5201 FICA $4,549 $4,796 $4,917 $4,761 $4,896 $4,896 $3,201 $4,875 $5,110 $5,110 $214 4.37%$0 100.01.09.00.5202 PENSION $4,033 $4,430 $4,418 $4,170 $4,335 $4,335 $2,820 $4,335 $4,330 $4,330 ($5) -0.12%$0 100.01.09.00.5203 HEALTH INSURANCE $7,878 $8,419 $8,771 $8,966 $10,415 $10,415 $5,890 $9,500 $10,415 $10,415 ($0) 0.00%$0 100.01.09.00.5204 LIFE INSURANCE $187 $266 $348 $368 $382 $382 $251 $382 $382 $382 $0 0.03%$0 100.01.09.00.5229 HEALTH INS ALLOWANCE $0 $0 $0 $160 $0 $0 $1,280 $1,920 $1,920 $1,920 $1,920 #DIV/0!$0 100.01.09.00.5405 MAINTENANCE OF VEHICLES $1,394 $1,513 $1,801 $3,302 $2,000 $2,000 $20 $2,000 $2,000 $2,000 $0 0.00%$0 100.01.09.00.5415 MAINTENANCE OF BLDGS & GROUN $27,121 $26,663 $13,026 $18,634 $25,000 $25,000 $9,039 $15,000 $25,000 $25,000 $0 0.00%$0 100.01.09.00.5601 TELEPHONE $2,182 $120 $120 $120 $120 $120 $80 $120 $120 $120 $0 0.00%$0 100.01.09.00.5703 HOUSEKEEPING SUPPLIES $2,635 $1,432 $1,902 $2,022 $2,000 $2,000 $1,218 $2,000 $2,000 $2,000 $0 0.00%$0 100.01.09.00.5735 GASOLINE & OIL $1,380 $1,341 $766 $710 $2,000 $2,000 $926 $1,500 $2,000 $2,000 $0 0.00%$0 100.01.09.00.5835 HOUSEKEEPING SERVICE $25,800 $25,800 $25,800 $25,800 $26,500 $26,500 $18,370 $26,500 $27,000 $27,000 $500 1.89%$0 100.01.09.00.5910 UTILITIES $36,596 $40,861 $33,558 $35,117 $40,000 $40,000 $19,182 $37,500 $40,000 $40,000 $0 0.00%$0 100.01.09.00.5915 SEWER/WATER USAGE/WCA $2,436 $8,952 $8,726 $8,399 $9,000 $9,000 $7,238 $8,500 $9,000 $9,000 $0 0.00%$0 BUILDING MAINTENANCE Total $176,953 $188,217 $169,400 $175,927 $190,652 $190,652 $110,986 $178,075 $194,149 $194,149 $3,497 1.83%$0 GENERAL GOVERNMENT - INFORMATION TECHNOLOGY: 100.01.14.00.5101 SALARIES AND WAGES $131,596 $145,319 $157,944 $85,719 $150,164 $150,164 $70,065 $115,000 $118,784 $118,784 ($31,380) -20.90%$0 100.01.14.00.5201 FICA $9,566 $10,529 $11,469 $6,221 $11,488 $11,488 $5,217 $8,800 $9,225 $9,225 ($2,263) -19.70%$0 100.01.14.00.5202 PENSION $8,774 $10,158 $10,735 $5,167 $8,133 $8,133 $4,764 $7,850 $7,959 $7,959 ($174) -2.14%$0 100.01.14.00.5203 HEALTH INSURANCE $42,870 $46,950 $59,506 $29,395 $43,326 $43,326 $20,481 $30,750 $29,919 $29,919 ($13,407) -30.94%$0 100.01.14.00.5204 LIFE INSURANCE $97 $135 $149 $81 $146 $146 $66 $105 $135 $135 ($11) -7.68%$0 100.01.14.00.5229 HEALTH INS. ALLOWANCE $0 $0 $0 $0 $0 $0 $1,200 $1,800 $1,800 $1,800 $1,800 #DIV/0!$0 100.01.14.00.5301 TRAINING $5,579 $7,753 $2,509 $475 $7,000 $7,000 $1,450 $7,000 $7,000 $7,000 $0 0.00%$0 100.01.14.00.5302 MILEAGE $652 $470 $626 $502 $500 $500 $732 $850 $1,000 $1,000 $500 100.00%$0 100.01.14.00.5303 CONFERENCES & SPECIAL EVENTS $265 $449 $305 $356 $500 $500 $346 $750 $1,500 $1,500 $1,000 200.00%$0 100.01.14.00.5305 MEMBERSHIPS & DUES $100 $50 $50 $50 $100 $100 $50 $100 $100 $100 $0 0.00%$0 100.01.14.00.5506 COMPUTER CHARGES/CITY HALL $2,700 $1,850 $3,128 $2,904 $3,000 $3,000 $602 $3,000 $4,000 $4,000 $1,000 33.33%$0 100.01.14.00.5507 NETWORK CHARGES $26,710 $40,383 $55,231 $61,275 $82,200 $82,200 $54,374 $82,200 $87,440 $87,440 $5,240 6.37%$0 100.01.14.00.5601 TELEPHONE CITY HALL $1,966 $1,419 $1,950 $1,280 $1,680 $1,680 $1,045 $1,680 $1,800 $1,800 $120 7.14%$0 100.01.14.00.5701 OFFICE SUPPLIES $406 $292 $86 $56 $500 $500 $379 $500 $750 $750 $250 50.00%$0 100.01.14.00.5840 PROGRAMMING AND CONSULTING $19,077 $18,068 $15,199 $19,600 $50,000 $50,000 $7,318 $50,000 $50,000 $50,000 $0 0.00%$0 INFORMATION TECHNOLOGY Total $250,358 $283,824 $318,886 $213,081 $358,737 $358,737 $168,089 $310,385 $321,412 $321,412 ($37,325)-10.40%$0 TOTAL GENERAL GOVERNMENT $2,222,446 $2,192,831 $2,075,731 $2,049,389 $2,421,572 $2,421,572 $1,453,490 $2,278,183 $2,332,659 $2,332,659 ($88,913)-3.67%$0 Page 16 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 19, 2017 PUBLIC SAFETY - POLICE: 100.02.20.01.5101 SALARIES & WAGES-POLICE $2,778,817 $2,720,097 $2,766,889 $2,779,437 $2,978,755 $2,978,755 $1,826,236 $2,897,986 $3,172,577 $3,172,577 $193,822 6.51%$0 100.02.20.01.5102 SAL. & WAGES-POLICE-OVERTIME $86,025 $180,783 $177,636 $168,664 $65,000 $65,000 $77,008 $130,000 $80,000 $80,000 $15,000 23.08%$0 100.02.20.01.5115 WATER PATROL $5,539 $5,977 $7,449 $1,390 $5,800 $5,800 $2,285 $5,800 $6,235 $6,235 $435 7.50%$0 100.02.20.01.5150 AUTO ALLOWANCE $3,842 $3,700 $3,558 $3,700 $3,700 $3,700 $2,419 $3,700 $3,700 $3,700 $0 0.00%$0 100.02.20.01.5151 UNIFORMS & OFFICERS EQUIPMEN $28,245 $30,112 $32,227 $28,735 $32,500 $32,500 $8,725 $32,500 $33,425 $33,425 $925 2.85%$0 100.02.20.01.5201 FICA $217,927 $220,816 $223,300 $222,468 $237,026 $237,026 $143,212 $233,515 $253,986 $253,986 $16,960 7.16%$0 100.02.20.01.5202 PENSION $463,305 $321,402 $306,563 $288,825 $347,649 $347,649 $210,208 $347,649 $378,674 $378,674 $31,025 8.92%$0 100.02.20.01.5203 HEALTH $508,829 $533,797 $540,413 $561,753 $689,011 $689,011 $365,930 $575,000 $699,762 $699,762 $10,751 1.56%$0 100.02.20.01.5204 LIFE $4,893 $4,539 $4,370 $4,004 $3,760 $3,760 $2,462 $3,760 $4,005 $4,005 $245 6.51%$0 100.02.20.01.5205 FSA FEE EXPENSE $952 $488 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.20.01.5210 INSURANCE FUND $28,999 $29,553 $29,192 $26,597 $30,428 $30,428 $23,469 $27,750 $28,188 $28,188 ($2,240) -7.36%$0 100.02.20.01.5226 GUN REIMBURSEMENT $500 $750 $750 $750 $750 $750 $250 $750 $750 $750 $0 0.00%$0 100.02.20.01.5227 VEST REIMBURSEMENT $2,540 $3,267 $3,376 $8,917 $10,200 $10,200 $8,585 $10,200 $10,200 $10,200 $0 0.00%$0 100.02.20.01.5229 HEALTH INS. ALLOWANCE $52,535 $47,560 $39,365 $34,875 $30,600 $30,600 $29,395 $43,435 $42,120 $42,120 $11,520 37.65%$0 100.02.20.01.5301 TRAINING $12,259 $10,462 $15,909 $19,138 $17,000 $17,000 $16,144 $17,000 $17,000 $17,000 $0 0.00%$0 100.02.20.01.5302 MILEAGE $148 $137 $0 $0 $200 $200 $0 $200 $200 $200 $0 0.00%$0 100.02.20.01.5303 CONFERENCES AND SPECIAL EVEN $2,059 $4,628 $5,592 $4,698 $4,060 $4,060 $3,297 $4,060 $6,000 $6,000 $1,940 47.78%$0 100.02.20.01.5305 DUES AND MEMBERSHIPS $2,970 $5,343 $5,200 $5,629 $6,545 $6,545 $6,030 $6,545 $7,045 $7,045 $500 7.64%$0 100.02.20.01.5405 MAINT OF VEHICLES & EQUIP $20,814 $19,187 $16,227 $16,490 $17,000 $17,000 $8,369 $17,000 $16,000 $16,000 ($1,000) -5.88%$0 100.02.20.01.5406 MAINTENANCE OF RADIOS $17,884 $18,683 $4,197 $7,341 $12,100 $12,100 $10,622 $12,100 $12,100 $12,100 $0 0.00%$0 100.02.20.01.5415 MAINTENANCE OF BLDGS & GROUN $17,337 $20,923 $18,970 $9,215 $16,250 $16,250 $5,312 $16,250 $16,250 $16,250 $0 0.00%$0 100.02.20.01.5504 COMPUTER CHARGES/POLICE $38,509 $39,058 $43,283 $89,576 $81,720 $81,720 $84,109 $86,000 $86,000 $86,000 $4,280 5.24%$0 100.02.20.01.5604 TELEPHONE $15,499 $9,147 $7,788 $9,857 $11,040 $11,040 $3,600 $14,040 $14,520 $14,520 $3,480 31.52%$0 100.02.20.01.5610 TIME SYSTEM - BADGERNET $10,753 $9,986 $11,593 $10,027 $11,800 $11,800 $10,267 $11,880 $11,800 $11,800 $0 0.00%$0 100.02.20.01.5701 OFFICE SUPPLIES AND EXPENSES $4,111 $3,831 $2,921 $3,007 $2,900 $2,900 $1,322 $2,900 $2,900 $2,900 $0 0.00%$0 100.02.20.01.5704 OTHER SUPPLIES AND EXPENSES $3,225 $2,669 $4,290 $3,951 $3,800 $3,800 $3,291 $3,800 $3,800 $3,800 $0 0.00%$0 100.02.20.01.5720 AMMUNITION $9,251 $7,779 $10,565 $12,816 $13,000 $13,000 $7,561 $13,000 $13,000 $13,000 $0 0.00%$0 100.02.20.01.5721 SUPPLIES & EXPENSES-ADMIN.$4,851 $2,950 $3,678 $4,015 $4,000 $4,000 $2,130 $4,000 $4,000 $4,000 $0 0.00%$0 100.02.20.01.5722 SUPPLIES & EXP-FIELD OPERATI $6,756 $8,047 $7,265 $11,105 $10,250 $10,250 $4,934 $10,250 $10,550 $10,550 $300 2.93%$0 100.02.20.01.5723 SUPP. & EXP -RECRDS & COMM.$3,080 $2,075 $2,162 $2,611 $2,871 $2,871 $1,275 $2,870 $2,870 $2,870 ($1) -0.03%$0 100.02.20.01.5735 GASOLINE AND OIL $78,097 $72,803 $45,987 $43,186 $70,000 $70,000 $20,914 $55,000 $70,000 $70,000 $0 0.00%$0 100.02.20.01.5835 HOUSEKEEPING SERVICE $20,736 $20,736 $20,786 $20,736 $21,150 $21,150 $13,824 $20,736 $21,150 $21,150 $0 0.00%$0 100.02.20.01.5845 PERSONNEL MANAGEMENT $2,308 $7,900 $6,454 $4,080 $3,000 $3,000 $4,333 $5,000 $5,000 $5,000 $2,000 66.67%$0 100.02.20.01.5910 UTILITIES $36,092 $37,248 $32,990 $39,567 $39,000 $39,000 $19,247 $39,000 $40,000 $40,000 $1,000 2.56%$0 100.02.20.01.5915 SEWER/WATER USAGE $1,800 $2,092 $1,826 $2,050 $2,500 $2,500 $1,338 $2,500 $2,500 $2,500 $0 0.00%$0 100.02.20.01.6022 POLICE & FIRE COMM EXPENSE $401 $235 $210 $0 $150 $150 $0 $150 $150 $150 $0 0.00%$0 100.02.20.01.6023 RANGE EXPENSES $724 $1,584 $1,033 $1,588 $1,750 $1,750 $988 $1,750 $1,750 $1,750 $0 0.00%$0 POLICE Total $4,492,612 $4,410,345 $4,404,013 $4,450,798 $4,787,265 $4,787,265 $2,929,092 $4,658,076 $5,078,207 $5,078,207 $290,942 6.08%$0 PUBLIC SAFETY - CIVILIAN PERSONNEL: 100.02.20.10.5101 SALARIES AND WAGES-DISPATCHE $394,204 $371,715 $389,172 $400,523 $440,225 $440,225 $264,494 $417,000 $439,397 $439,397 ($828) -0.19%$0 100.02.20.10.5102 SALARIES-DISPATCHERS-OVERTIM $8,437 $12,420 $9,561 $6,511 $5,769 $5,769 $4,027 $5,769 $5,825 $5,825 $56 0.97%$0 100.02.20.10.5151 UNIFORMS AND OFFICERS EQUIPM $3,691 $2,772 $2,862 $3,167 $3,300 $3,300 $1,159 $3,300 $3,300 $3,300 $0 0.00%$0 100.02.20.10.5201 FICA $29,487 $28,152 $29,051 $29,151 $34,798 $34,798 $19,394 $32,465 $34,609 $34,609 ($189) -0.54%$0 100.02.20.10.5202 PENSION $26,846 $26,732 $26,924 $27,070 $30,328 $30,328 $18,259 $28,750 $29,830 $29,830 ($498) -1.64%$0 100.02.20.10.5203 HEALTH $139,399 $131,789 $141,633 $164,679 $161,335 $161,335 $98,572 $146,600 $191,589 $191,589 $30,254 18.75%$0 100.02.20.10.5204 LIFE $641 $571 $270 $318 $336 $336 $221 $336 $320 $320 ($16) -4.67%$0 100.02.20.10.5205 FSA FEE EXPENSE $132 $29 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.20.10.5229 HEALTH INS. ALLOWANCE $1,920 $2,220 $4,055 $5,580 $5,580 $5,580 $5,550 $7,410 $5,580 $5,580 $0 0.00%$0 100.02.20.10.5604 TELEPHONE $486 $0 $500 $2,990 $2,500 $2,500 $1,447 $2,500 $2,400 $2,400 ($100)-4.00%$0 CIVILIAN PERSONNEL Total $605,244 $576,400 $604,027 $639,989 $684,170 $684,170 $413,123 $644,130 $712,850 $712,850 $28,680 4.19%$0 Page 17 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 19, 2017 PUBLIC SAFETY - VOLUNTEER FIRE DEPARTMENT: 100.02.21.00.5422 HYDRANT RENTAL $309,000 $311,318 $318,270 $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.$445,015 $420,500 $420,500 $465,509 $465,475 $465,475 $348,750 $465,000 $465,000 $465,000 ($475) -0.10%$0 100.02.21.00.5851 TC KPI ANNUAL MAINT - SERVER $7,128 $5,945 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.21.00.5860 VFD - TELEPHONE $1,094 $988 $0 $0 $1,020 $1,020 $0 $1,020 $1,020 $1,020 $0 0.00%$0 VOLUNTEER FIRE DEPT Total $762,237 $738,751 $738,770 $793,327 $794,313 $794,313 $348,750 $793,838 $793,838 $793,838 ($475)-0.06%$0 PUBLIC SAFETY - NON-DEPARTMENTAL: 100.02.22.00.5425 MAINTENANCE OF SAFETY EQUIP $613 $419 $313 $119 $500 $500 $0 $0 $0 $0 ($500) -100.00%$0 100.02.22.00.5820 OTHER CONTRACTURAL SERVICES $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $0 0.00%$0 100.02.22.00.5910 UTILITIES $0 $570 $378 $331 $500 $500 $0 $0 $0 $0 ($500) -100.00%$0 100.02.22.00.6023 TRUNKED RADIO OPERATING COST $22,598 $22,507 $14,124 $13,711 $14,710 $14,710 $14,710 $14,710 $14,710 $14,710 $0 0.00%$0 100.02.22.00.6080 EMERGENCY GOVERNMENT $0 $240 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 NON-DEPT PUBLIC SAFETY Total $28,411 $28,935 $20,015 $19,362 $20,910 $20,910 $19,910 $19,910 $19,910 $19,910 ($1,000)-4.78%$0 PUBLIC SAFETY - PW&D BUILDING INSPECTION: 100.02.25.00.5101 SALARIES AND WAGES $21,650 $21,788 $17,317 $18,729 $19,595 $19,595 $10,714 $18,793 $23,495 $23,495 $3,900 19.90%$0 100.02.25.00.5102 SALARIES & WAGES - OVERTIME $372 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.25.00.5201 FICA $1,603 $1,595 $1,274 $1,399 $1,499 $1,499 $779 $1,438 $1,797 $1,797 $298 19.88%$0 100.02.25.00.5202 PENSION $1,456 $1,523 $616 $1,798 $1,332 $1,332 $729 $1,278 $1,574 $1,574 $242 18.13%$0 100.02.25.00.5203 HEALTH $11,028 $8,846 $9,869 $4,483 $5,208 $5,208 $4,468 $9,500 $14,959 $14,959 $9,751 187.25%$0 100.02.25.00.5204 LIFE $160 $181 $74 $18 $18 $18 $9 $17 $26 $26 $8 47.39%$0 100.02.25.00.5225 CLOTHING REIMBURSEMENT $0 $359 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.25.00.5410 MAINT. & RENTAL OF EQUIP. -$0 $0 $607 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.25.00.5506 COMPUTER CHARGES/CITY HALL $6,660 $6,900 $7,140 $7,380 $7,200 $7,200 $7,800 $7,800 $8,500 $8,500 $1,300 18.06%$0 100.02.25.00.5601 TELEPHONE/CITY HALL $608 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.25.00.5704 OTHER SUPPLIES AND EXPENSES $2,007 $1,794 $5,520 $4,250 $2,550 $2,550 $4,662 $7,000 $5,500 $5,500 $2,950 115.69%$0 100.02.25.00.5735 GASOLINE, OIL, GREASE, TIRES $825 $587 $649 $467 $700 $700 $181 $500 $700 $700 $0 0.00%$0 100.02.25.00.5751 BUILDING SEALS $1,509 $1,509 $3,164 $1,660 $1,515 $1,515 $1,655 $2,500 $2,750 $2,750 $1,235 81.52%$0 100.02.25.00.5752 HOUSE NUMBERS $1,058 $1,494 $1,277 $1,700 $1,750 $1,750 $902 $1,750 $1,750 $1,750 $0 0.00%$0 100.02.25.00.5820 CONTRACTED SERVICES $175,367 $229,819 $212,094 $220,806 $238,500 $238,500 $201,641 $280,000 $238,625 $238,625 $125 0.05%$0 CDD-BUILDING INSPECTION Total $224,302 $276,395 $259,600 $262,690 $279,867 $279,867 $233,539 $330,576 $299,676 $299,676 $19,809 7.08%$0 TOTAL PUBLIC SAFETY $6,112,807 $6,030,826 $6,026,425 $6,166,166 $6,566,525 $6,566,525 $3,944,413 $6,446,530 $6,904,481 $6,904,481 $337,956 5.15%$0 HEALTH & HUMAN SERVICES - NON-DEPARTMENTAL: 100.03.06.00.6041 ANIMAL WARDEN $3,581 $3,581 $3,581 $3,581 $3,600 $3,600 $3,581 $3,581 $3,600 $3,600 $0 0.00%$0 100.03.22.00.5704 BLOOD DRIVE $24 $14 $94 $37 $50 $50 $75 $75 $100 $100 $50 100.00%$0 TOTAL HEALTH & HUMAN SERVICES $3,605 $3,595 $3,675 $3,618 $3,650 $3,650 $3,656 $3,656 $3,700 $3,700 $50 1.37%$0 Page 18 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 19, 2017 PW TRANSPORTATION - NON-DEPARTMENTAL: 100.04.06.00.6010 CITY FUNDED TRANSPORTATION $5,000 $5,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 NON-DEPTMENTAL TRANSPORTATION Total $5,000 $5,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PUBLIC WORKS - ENGINEERING DIVISION: 100.04.19.00.5101 SALARIES & WAGES $118,007 $122,246 $132,871 $122,737 $128,682 $128,682 $60,857 $106,600 $119,624 $119,624 ($9,058) -7.04%$0 100.04.19.00.5201 FICA $8,807 $9,160 $10,136 $9,367 $9,991 $9,991 $4,542 $8,155 $9,151 $9,151 ($840) -8.41%$0 100.04.19.00.5202 PENSION $7,883 $8,549 $7,871 $7,917 $7,902 $7,902 $3,562 $7,250 $7,175 $7,175 ($727) -9.20%$0 100.04.19.00.5203 HEALTH INSURANCE $30,961 $26,488 $16,413 $12,658 $13,540 $13,540 $13,462 $22,550 $30,771 $30,771 $17,231 127.26%$0 100.04.19.00.5204 LIFE $348 $381 $288 $227 $339 $339 $158 $286 $557 $557 $218 64.26%$0 100.04.19.00.5205 FSA FEE EXPENSE $66 $29 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.19.00.5225 CLOTHING ALLOWANCE $500 $500 $500 $477 $500 $500 $114 $386 $500 $500 $0 0.00%$0 100.04.19.00.5229 HEALTH ALLOWANCE $800 $1,920 $2,400 $1,800 $1,920 $1,920 $0 $0 $0 $0 ($1,920) -100.00%$0 100.04.19.00.5302 MILEAGE $460 $130 $0 $281 $500 $500 $0 $500 $500 $500 $0 0.00%$0 100.04.19.00.5303 CONFERENCES, SPEC. EVENTS &$1,023 $1,574 $3,011 $1,113 $2,800 $2,800 $100 $2,700 $2,800 $2,800 $0 0.00%$0 100.04.19.00.5305 DUES AND MEMBERSHIPS $450 $768 $859 $531 $750 $750 $211 $539 $750 $750 $0 0.00%$0 100.04.19.00.5405 MAINTENANCE OF VEHICLES $832 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.19.00.5410 OTHER EQUIP MAINT & RENTAL $0 $0 $0 $0 $500 $500 $0 $0 $0 $0 ($500) -100.00%$0 100.04.19.00.5506 COMPUTER CHARGES $3,058 $3,167 $3,267 $3,363 $3,800 $3,800 $3,769 $3,769 $4,280 $4,280 $480 12.63%$0 100.04.19.00.5601 TELEPHONE $1,083 $915 $1,161 $1,170 $1,140 $1,140 $460 $900 $1,140 $1,140 $0 0.00%$0 100.04.19.00.5704 OTHER SUPPLIES AND EXPENSES $641 $713 $837 $665 $1,300 $1,300 $77 $1,223 $1,300 $1,300 $0 0.00%$0 100.04.19.00.5715 SUPPLIES EXPENSE - SURVEY WORK $523 $336 $336 $113 $400 $400 $108 $292 $400 $400 $0 0.00%$0 100.04.19.00.5815 FEES $592 $2,623 $1,835 $8,292 $2,500 $2,500 $29,606 $40,000 $45,000 $45,000 $42,500 1700.00%$0 DPW-ENGINEERING DIVISION Total $176,034 $179,500 $181,785 $170,710 $176,564 $176,564 $117,026 $195,150 $223,948 $223,948 $47,384 26.84%$0 PUBLIC WORKS - ADMINISTRATION DIVISION: 100.04.51.01.5101 SALARIES AND WAGES $202,247 $242,664 $229,493 $201,685 $202,276 $202,276 $111,802 $185,000 $190,946 $190,946 ($11,330) -5.60%$0 100.04.51.01.5102 SALARIES AND WAGES-OVERTIME $0 $318 $598 $192 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.01.5120 GENERAL CITY & PARKS $19,446 $38,000 $128,891 $151,389 $130,540 $130,540 $128,815 $165,000 $0 $0 ($130,540) -100.00%$0 100.04.51.01.5123 GENERAL CITY - ELECTIONS $5,928 $8,455 $7,449 $12,661 $8,112 $8,112 $2,770 $5,000 $9,938 $9,938 $1,826 22.51%$0 100.04.51.01.5124 BML BOAT LAUNCH $2,282 $200 $1,510 $2,925 $2,412 $2,412 $2,845 $3,000 $3,352 $3,352 $940 38.97%$0 100.04.51.01.5125 BML PARKING LOT $0 $775 $12,402 $21,126 $16,043 $16,043 $1,901 $5,000 $10,195 $10,195 ($5,848) -36.45%$0 100.04.51.01.5150 AUTO ALLOWANCE $1,038 $1,000 $962 $1,000 $1,000 $1,000 $654 $1,000 $1,000 $1,000 $0 0.00%$0 100.04.51.01.5201 FICA $17,616 $22,562 $29,658 $31,509 $29,716 $29,716 $19,812 $28,000 $18,215 $18,215 ($11,501) -38.70%$0 100.04.51.01.5202 PENSION $15,145 $19,749 $23,315 $23,614 $22,680 $22,680 $15,713 $24,750 $13,313 $13,313 ($9,367) -41.30%$0 100.04.51.01.5203 HEALTH $61,721 $79,439 $89,513 $96,530 $81,051 $81,051 $69,560 $96,750 $56,725 $56,725 ($24,326) -30.01%$0 100.04.51.01.5204 LIFE $981 $1,203 $1,541 $1,607 $1,247 $1,247 $1,171 $1,830 $664 $664 ($583) -46.75%$0 100.04.51.01.5205 FSA FEE EXPENSE $455 $145 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.01.5225 CLOTHING/UNIFORM ALLOW $4,956 $5,355 $9,745 $11,944 $10,000 $10,000 $2,040 $10,000 $10,500 $10,500 $500 5.00%$0 100.04.51.01.5227 DRUG/AUDIO TESTING $812 $495 $1,472 $455 $500 $500 $205 $500 $500 $500 $0 0.00%$0 100.04.51.01.5228 SAFETY GLASSES/CDL LINCENSE $1,138 $1,322 $2,413 $827 $2,000 $2,000 $1,611 $2,000 $2,000 $2,000 $0 0.00%$0 100.04.51.01.5229 HEALTH INS. ALLOWANCE $11,434 $13,222 $15,260 $18,060 $18,060 $18,060 $12,040 $18,060 $18,060 $18,060 $0 0.00%$0 100.04.51.01.5303 CONFERENCES & SPECIAL EVENTS $0 $375 $425 $425 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.01.5506 COMPUTER CHARGES/CITY HALL $3,740 $3,377 $9,759 $4,270 $5,800 $5,800 $5,597 $5,597 $5,900 $5,900 $100 1.72%$0 100.04.51.01.5605 TELEPHONE/PUBLIC WORKS $665 $411 $262 $300 $1,200 $1,200 $400 $800 $1,800 $1,800 $600 50.00%$0 100.04.51.01.5701 OFFICE SUPPLIES AND EXPENSES $247 $506 $995 $1,267 $1,250 $1,250 $651 $1,250 $1,250 $1,250 $0 0.00%$0 100.04.51.01.5820 CONTRACTED SERVICES $0 $0 $76,985 $78,584 $70,000 $70,000 $34,476 $78,750 $0 $0 ($70,000) -100.00%$0 100.04.51.01.6001 NOTICES AND PUBLICATIONS $695 $604 $1,191 $661 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 DPW - ADMINISTRATION Total $350,545 $440,177 $643,837 $661,032 $603,887 $603,887 $412,062 $632,287 $344,358 $344,358 ($259,529)-42.98%$0 Page 19 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 19, 2017 PUBLIC WORKS - ROAD MAINTENANCE DIVISION: 100.04.51.02.5101 SALARIES AND WAGES $152,466 $178,449 $183,987 $182,209 $185,741 $185,741 $180,977 $230,000 $189,486 $189,486 $3,745 2.02%$0 100.04.51.02.5102 SALARIES & WAGES - OVERTIME $326 $318 $321 $0 $380 $380 $236 $380 $256 $256 ($124) -32.63%$0 100.04.51.02.5201 FICA $11,325 $13,220 $13,644 $13,471 $14,238 $14,238 $13,413 $17,750 $14,515 $14,515 $277 1.95%$0 100.04.51.02.5202 PENSION $9,411 $11,570 $11,788 $11,472 $11,748 $11,748 $11,189 $15,750 $11,781 $11,781 $33 0.28%$0 100.04.51.02.5203 HEALTH $33,189 $29,782 $33,456 $36,177 $41,890 $41,890 $37,904 $55,000 $50,126 $50,126 $8,236 19.66%$0 100.04.51.02.5204 LIFE $596 $646 $686 $698 $645 $645 $526 $790 $587 $587 ($58) -8.99%$0 100.04.51.02.5205 FSA FEE EXPENSE $0 $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.02.5740 ROAD OILS AND ASPHALT $54,723 $50,223 $59,213 $52,432 $50,000 $50,000 $4,438 $50,000 $50,000 $50,000 $0 0.00%$0 100.04.51.02.5741 SAND, STONE AND GRAVEL $21,339 $25,175 $35,152 $22,802 $30,000 $30,000 $8,637 $25,000 $30,000 $30,000 $0 0.00%$0 100.04.51.02.5742 OTHER ROAD MATERIALS $24,178 $29,661 $36,059 $27,364 $30,000 $30,000 $26,999 $30,000 $30,000 $30,000 $0 0.00%$0 100.04.51.02.6025 HAZARDOUS WASTE REMOVAL $3,495 $2,708 $3,062 $2,482 $3,500 $3,500 $485 $2,500 $3,500 $3,500 $0 0.00%$0 DPW - ROAD MAINT Total $311,049 $341,766 $377,367 $349,107 $368,142 $368,142 $284,804 $427,170 $380,251 $380,251 $12,109 3.29%$0 PUBLIC WORKS - STREET SIGNS DIVISION: 100.04.51.03.5101 SALARIES AND WAGES $20,153 $14,284 $18,176 $22,508 $19,549 $19,549 $9,512 $16,750 $19,124 $19,124 ($425) -2.17%$0 100.04.51.03.5102 SALARIES & WAGES - OVERTIME $0 $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.03.5201 FICA $1,501 $1,058 $1,355 $1,661 $1,495 $1,495 $706 $1,280 $1,463 $1,463 ($32) -2.14%$0 100.04.51.03.5202 PENSION $1,288 $912 $1,147 $1,458 $1,234 $1,234 $607 $1,140 $1,187 $1,187 ($47) -3.81%$0 100.04.51.03.5203 HEALTH $3,401 $2,060 $2,211 $5,372 $4,409 $4,409 $1,940 $3,000 $5,059 $5,059 $650 14.74%$0 100.04.51.03.5204 LIFE $85 $46 $54 $52 $68 $68 $25 $40 $59 $59 ($9) -13.24%$0 100.04.51.03.5704 OTHER SUPPLIES AND EXPENSES $1,835 $974 $113 $55 $1,000 $1,000 $340 $575 $1,000 $1,000 $0 0.00%$0 100.04.51.03.5743 SIGNS, POSTS AND GUIDE BOARD $16,063 $8,809 $26,100 $25,438 $22,000 $22,000 $19,058 $28,600 $35,000 $35,000 $13,000 59.09%$0 DPW - STREET SIGNS Total $44,325 $28,146 $49,156 $56,545 $49,755 $49,755 $32,188 $51,385 $62,892 $62,892 $13,137 26.40%$0 PUBLIC WORKS - STORM WATER DIVISION: 100.04.51.04.5101 SALARIES AND WAGES $200,882 $165,550 $189,151 $154,691 $190,638 $190,638 $84,315 $170,000 $177,221 $177,221 ($13,417) -7.04%$0 100.04.51.04.5102 SALARIES & WAGES - OVERTIME $1,849 $806 $759 $641 $1,340 $1,340 $285 $750 $880 $880 ($460) -34.33%$0 100.04.51.04.5201 FICA $15,006 $12,287 $13,997 $11,475 $14,686 $14,686 $6,294 $13,065 $13,625 $13,625 ($1,061) -7.22%$0 100.04.51.04.5202 PENSION $12,091 $10,340 $12,595 $9,969 $12,122 $12,122 $5,713 $11,610 $11,062 $11,062 ($1,060) -8.74%$0 100.04.51.04.5203 HEALTH $42,724 $33,392 $41,997 $30,855 $42,994 $42,994 $12,847 $38,000 $46,882 $46,882 $3,888 9.04%$0 100.04.51.04.5204 LIFE $706 $564 $571 $515 $662 $662 $177 $500 $549 $549 ($113) -17.07%$0 100.04.51.04.5744 OTHER MATERIALS $20,449 $10,411 $15,030 $16,185 $13,000 $13,000 $6,929 $13,000 $30,000 $30,000 $17,000 130.77%$0 100.04.51.04.5745 CULVERT PIPE/DRAIN TILE/EQUIP $59,586 $22,425 $64,479 $25,655 $38,000 $38,000 $28,483 $38,000 $40,000 $40,000 $2,000 5.26%$0 100.04.51.04.6026 STORM WATER LOCATION EXPENSE $15,706 $15,462 $14,162 $14,182 $18,000 $18,000 $8,464 $15,000 $15,000 $15,000 ($3,000)-16.67%$0 DPW - STORM WATER Total $369,000 $271,236 $352,740 $264,169 $331,442 $331,442 $153,508 $299,925 $335,219 $335,219 $3,777 1.14%$0 PUBLIC WORKS - SNOW & ICE CONTROL DIVISION: 100.04.51.05.5101 SALARIES AND WAGES $119,466 $131,543 $109,300 $118,398 $130,159 $130,159 $47,900 $110,000 $119,764 $119,764 ($10,395) -7.99%$0 100.04.51.05.5102 SALARIES & WAGES - OVERTIME $43,725 $43,276 $34,288 $42,786 $47,614 $47,614 $12,682 $35,000 $47,998 $47,998 $384 0.81%$0 100.04.51.05.5201 FICA $12,133 $12,941 $10,662 $11,919 $13,600 $13,600 $4,474 $11,100 $12,834 $12,834 ($766) -5.63%$0 100.04.51.05.5202 PENSION $10,828 $12,102 $9,473 $10,288 $11,452 $11,452 $4,082 $9,900 $10,651 $10,651 ($801) -6.99%$0 100.04.51.05.5203 HEALTH $24,167 $27,074 $19,494 $24,903 $29,355 $29,355 $12,839 $25,000 $31,682 $31,682 $2,327 7.93%$0 100.04.51.05.5204 LIFE $386 $426 $286 $421 $452 $452 $199 $385 $371 $371 ($81) -17.92%$0 100.04.51.05.5704 OTHER SUPPLIES AND EXPENSES $2,041 $1,593 $3,155 $928 $2,000 $2,000 $588 $2,000 $2,000 $2,000 $0 0.00%$0 100.04.51.05.5746 SNOW FENCE AND POSTS $997 $1,091 $929 $1,131 $1,000 $1,000 $0 $1,000 $1,000 $1,000 $0 0.00%$0 100.04.51.05.5747 SAND AND SALT $231,617 $218,075 $198,891 $209,163 $215,000 $215,000 $135,331 $215,000 $220,000 $220,000 $5,000 2.33%$0 DPW - SNOW & ICE CONTROL Total $445,361 $448,121 $386,478 $419,938 $450,632 $450,632 $218,096 $409,385 $446,300 $446,300 ($4,332)-0.96%$0 Page 20 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 19, 2017 PUBLIC WORKS - UTILITY & STREET LIGHTING DIVISION: 100.04.51.06.5910 UTILITIES $82,273 $83,582 $90,653 $92,861 $91,000 $91,000 $52,926 $91,000 $75,000 $75,000 ($16,000) -17.58%$0 100.04.51.06.5911 INDUSTRIAL LIGHTING/REPAIR $1,506 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.06.5916 STREET LIGHT MAINTENANCE $0 $3,890 $7,570 $5,051 $7,500 $7,500 $4,518 $7,000 $10,000 $10,000 $2,500 33.33%$0 DPW - UTILITY & STREET LIGHTING Total $83,779 $87,472 $98,223 $97,912 $98,500 $98,500 $57,444 $98,000 $85,000 $85,000 ($13,500)-13.71%$0 PUBLIC WORKS - MACHINERY & EQUIPMENT DIVISION: 100.04.51.07.5101 SALARIES AND WAGES $57,676 $55,942 $66,443 $76,500 $66,902 $66,902 $62,183 $87,500 $74,412 $74,412 $7,510 11.23%$0 100.04.51.07.5102 SALARIES & WAGES - OVERTIME $0 $243 $388 $283 $248 $248 $643 $975 $365 $365 $117 47.18%$0 100.04.51.07.5201 FICA $4,137 $4,075 $4,847 $5,626 $5,137 $5,137 $4,593 $6,770 $5,720 $5,720 $583 11.35%$0 100.04.51.07.5202 PENSION $3,829 $3,769 $4,536 $5,070 $4,239 $4,239 $4,272 $6,016 $4,644 $4,644 $405 9.55%$0 100.04.51.07.5203 HEALTH $21,329 $22,197 $24,756 $29,251 $15,088 $15,088 $22,561 $33,500 $19,685 $19,685 $4,597 30.47%$0 100.04.51.07.5204 LIFE $119 $80 $80 $124 $232 $232 $100 $175 $230 $230 ($2) -0.86%$0 100.04.51.07.5405 MAINT OF VEHICLES & EQUIPMEN $66,937 $83,932 $102,625 $119,666 $100,000 $100,000 $52,625 $90,000 $90,000 $90,000 ($10,000) -10.00%$0 100.04.51.07.5410 RENTAL OF EQUIPMENT $6,970 $7,475 $8,875 $9,730 $10,500 $10,500 $2,680 $10,500 $8,000 $8,000 ($2,500) -23.81%$0 100.04.51.07.5704 OTHER SUPPLIES AND EXPENSES $3,971 $4,936 $7,436 $8,098 $9,000 $9,000 $9,873 $10,500 $4,000 $4,000 ($5,000) -55.56%$0 100.04.51.07.5735 AUTO EXP - OIL & TIRE $14,054 $20,481 $15,650 $28,102 $18,000 $18,000 $15,109 $22,500 $13,000 $13,000 ($5,000) -27.78%$0 100.04.51.07.5736 GAS BOY FUEL $101,465 $100,357 $91,275 $48,692 $115,000 $115,000 $44,598 $95,000 $106,500 $106,500 ($8,500) -7.39%$0 100.04.51.07.6109 UNDERGROUND STORAGE TANK INS $1,334 $796 $1,367 $1,391 $1,400 $1,400 $1,415 $1,415 $1,450 $1,450 $50 3.57%$0 DPW - MACHINERY & EQUIPMENT Total $281,821 $304,283 $328,277 $332,533 $345,746 $345,746 $220,652 $364,851 $328,006 $328,006 ($17,740)-5.13%$0 PUBLIC WORKS - BUILDING MAINTENANCE DIVISION: 100.04.51.08.5101 SALARIES AND WAGES $24,063 $13,456 $20,438 $12,402 $21,534 $21,534 $7,282 $16,525 $16,107 $16,107 ($5,427) -25.20%$0 100.04.51.08.5102 SALARIES & WAGES - OVERTIME $0 $522 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.08.5201 FICA $1,810 $1,053 $1,532 $923 $1,647 $1,647 $548 $1,265 $1,232 $1,232 ($415) -25.20%$0 100.04.51.08.5202 PENSION $814 $570 $1,091 $664 $1,359 $1,359 $384 $1,125 $1,000 $1,000 ($359) -26.42%$0 100.04.51.08.5203 HEALTH $3,431 $1,772 $2,737 $1,477 $4,857 $4,857 $360 $2,000 $4,261 $4,261 ($596) -12.27%$0 100.04.51.08.5204 LIFE $30 $23 $35 $25 $75 $75 $6 $35 $50 $50 ($25) -33.33%$0 100.04.51.08.5415 MAINT OF BLDGS & GROUNDS $11,890 $10,273 $41,509 $37,223 $45,000 $45,000 $33,580 $40,000 $25,000 $25,000 ($20,000) -44.44%$0 100.04.51.08.5605 TELEPHONE $0 $0 $180 $240 $120 $120 $160 $240 $240 $240 $120 100.00%$0 100.04.51.08.5704 OTHER SUPPLIES AND EXPENSES $1,808 $562 $2,284 $615 $1,500 $1,500 $7 $750 $1,500 $1,500 $0 0.00%$0 100.04.51.08.5910 UTILITIES $15,953 $22,242 $34,149 $29,191 $45,000 $45,000 $20,369 $40,000 $45,000 $45,000 $0 0.00%$0 100.04.51.08.5915 UTILITY-SEWER/WATER USAGE $1,719 $1,809 $11,153 $11,115 $12,000 $12,000 $8,415 $11,500 $12,000 $12,000 $0 0.00%$0 DPW - BUILDING MAINTENANCE Total $61,517 $52,283 $115,109 $93,875 $133,092 $133,092 $71,110 $113,440 $106,390 $106,390 ($26,702)-20.06%$0 PUBLIC WORKS - BRIDGES & DAMS DIVISION: 100.04.51.09.5101 SALARIES AND WAGES $104 $2,326 $1,356 $0 $1,407 $1,407 $170 $750 $1,281 $1,281 ($126) -8.96%$0 100.04.51.09.5102 SALARIES & WAGES - OVERTIME $0 $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.09.5201 FICA $8 $171 $101 $0 $108 $108 $13 $57 $98 $98 ($10) -9.26%$0 100.04.51.09.5202 PENSION $7 $147 $82 $0 $89 $89 $12 $51 $80 $80 ($9) -10.11%$0 100.04.51.09.5203 HEALTH $0 $918 $216 $0 $317 $317 $0 $165 $339 $339 $22 6.94%$0 100.04.51.09.5204 LIFE $0 $6 $3 $0 $5 $5 $0 $3 $4 $4 ($1) -20.00%$0 100.04.51.09.5744 INSPECTIONS/OTHER MATERIALS $300 $8,614 $4,836 $3,000 $3,000 $3,000 $0 $3,000 $3,000 $3,000 $0 0.00%$0 DPW - BRIDGES & DAMS Total $419 $12,186 $6,592 $3,000 $4,926 $4,926 $194 $4,026 $4,802 $4,802 ($124)-2.52%$0 Page 21 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 19, 2017 PUBLIC WORKS - WEED CUTTING DIVISION: 100.04.51.10.5101 SALARIES AND WAGES $23,661 $23,105 $27,028 $31,267 $27,418 $27,418 $23,572 $30,000 $28,319 $28,319 $901 3.29%$0 100.04.51.10.5201 FICA $1,765 $1,737 $2,037 $2,352 $2,098 $2,098 $1,775 $2,300 $2,166 $2,166 $68 3.24%$0 100.04.51.10.5202 PENSION $1,574 $1,600 $1,779 $2,033 $1,730 $1,730 $1,533 $2,040 $1,758 $1,758 $28 1.62%$0 100.04.51.10.5203 HEALTH $3,156 $3,503 $3,908 $4,579 $6,184 $6,184 $3,597 $5,750 $7,492 $7,492 $1,308 21.15%$0 100.04.51.10.5204 LIFE $72 $77 $85 $97 $95 $95 $127 $190 $88 $88 ($7) -7.37%$0 100.04.51.10.5704 OTHER SUPPLIES AND EXPENSES $390 $0 $386 $241 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 DPW - WEED CUTTING Total $30,618 $30,023 $35,222 $40,569 $37,525 $37,525 $30,604 $40,280 $39,823 $39,823 $2,298 6.12%$0 PUBLIC WORKS - PARKS DIVISION: 100.04.51.11.5101 SALARIES AND WAGES $0 $0 $0 $0 $0 $0 $0 $0 $154,220 $154,220 $154,220 #DIV/0!$0 100.04.51.11.5201 FICA $0 $0 $0 $0 $0 $0 $0 $0 $11,798 $11,798 $11,798 #DIV/0!$0 100.04.51.11.5202 PENSION $0 $0 $0 $0 $0 $0 $0 $0 $9,575 $9,575 $9,575 #DIV/0!$0 100.04.51.11.5203 HEALTH $0 $0 $0 $0 $0 $0 $0 $0 $40,797 $40,797 $40,797 #DIV/0!$0 100.04.51.11.5204 LIFE $0 $0 $0 $0 $0 $0 $0 $0 $477 $477 $477 #DIV/0!$0 100.04.51.11.5405 MAINT OF VEHICLES & EQUIP $0 $0 $0 $0 $0 $0 $0 $0 $15,000 $15,000 $15,000 #DIV/0!$0 100.04.51.11.5410 RENTALS & LEASES $0 $0 $0 $0 $0 $0 $0 $0 $1,500 $1,500 $1,500 #DIV/0!$0 100.04.51.11.5415 MAINT OF PAVILLIONS & GROUNDS $0 $0 $0 $0 $0 $0 $0 $0 $20,000 $20,000 $20,000 #DIV/0!$0 100.04.51.11.5702 OPERATING SUPPLIES & EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $5,000 $5,000 $5,000 #DIV/0!$0 100.04.51.11.5731 SMALL TOOLS & MINOR EQUIPMENT $0 $0 $0 $0 $0 $0 $0 $0 $5,000 $5,000 $5,000 #DIV/0!$0 100.04.51.11.5735 GAS, OIL & LUBRICATION $0 $0 $0 $0 $0 $0 $0 $0 $13,500 $13,500 $13,500 #DIV/0!$0 100.04.51.11.5801 PROFESSIONAL & CONSULTANT FEES $0 $0 $0 $0 $0 $0 $0 $0 $1,000 $1,000 $1,000 #DIV/0!$0 100.04.51.11.5820 CONTRACTED SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $80,000 $80,000 $80,000 #DIV/0!$0 100.04.51.11.5910 UTILITIES $0 $0 $0 $0 $0 $0 $0 $0 $20,000 $20,000 $20,000 #DIV/0!$0 100.04.51.11.5916 LIGHTING MAINTENANCE $0 $0 $0 $0 $0 $0 $0 $0 $5,000 $5,000 $5,000 #DIV/0!$0 DPW - PARKS Total $0 $0 $0 $0 $0 $0 $0 $0 $382,867 $382,867 $382,867 #DIV/0!$0 TOTAL DPW DIVISIONS $1,978,433 $2,015,692 $2,393,002 $2,318,681 $2,423,647 $2,423,647 $1,480,660 $2,440,749 $2,515,908 $2,515,908 $92,261 3.81%$0 TOTAL PUBLIC WORKS $2,159,467 $2,200,192 $2,574,786 $2,489,391 $2,600,211 $2,600,211 $1,597,686 $2,635,899 $2,739,856 $2,739,856 $139,645 5.37%$0 CULTURE, RECREATION & EDUCATION - NON-DEPARTMENTAL: 100.05.06.00.6037 PARADE FUND $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $0 0.00%$0 100.05.06.00.6052 LITTLE MUSKEGO LAKE DISTRICT $47,013 $50,419 $42,611 $50,999 $50,000 $50,000 $47,077 $50,000 $50,000 $50,000 $0 0.00%$0 PARADE/LML DISTRICT Total $56,013 $59,419 $51,611 $59,999 $59,000 $59,000 $56,077 $59,000 $59,000 $59,000 $0 0.00%$0 Page 22 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 19, 2017 CULTURE, RECREATION & EDUCATION - LIBRARY: 100.05.71.00.5101 SALARY & WAGES $574,213 $594,646 $609,546 $563,962 $586,070 $586,070 $354,779 $565,000 $613,713 $613,713 $27,643 4.72%$0 100.05.71.00.5102 SALARIES & WAGES - OVERTIME $1,037 $730 $0 $0 $2,000 $2,000 $0 $750 $2,000 $2,000 $0 0.00%$0 100.05.71.00.5201 FICA $43,492 $45,127 $46,149 $43,699 $46,603 $46,603 $27,598 $43,280 $48,484 $48,484 $1,881 4.04%$0 100.05.71.00.5202 PENSION $37,037 $39,824 $38,812 $34,681 $38,119 $38,119 $22,596 $35,750 $39,332 $39,332 $1,213 3.18%$0 100.05.71.00.5203 HEALTH $118,806 $119,202 $125,013 $72,539 $71,580 $71,580 $43,231 $70,000 $91,083 $91,083 $19,503 27.25%$0 100.05.71.00.5204 LIFE $1,674 $1,675 $1,405 $1,206 $1,282 $1,282 $864 $1,282 $1,420 $1,420 $138 10.76%$0 100.05.71.00.5229 HEALTH INSURANCE ALLOWANCE $11,510 $12,120 $10,575 $17,680 $21,120 $21,120 $13,570 $19,500 $18,060 $18,060 ($3,060) -14.49%$0 100.05.71.00.5302 MILEAGE $1,032 $653 $728 $654 $1,200 $1,200 $783 $1,200 $1,200 $1,200 $0 0.00%$0 100.05.71.00.5303 CONFERENCES & TRAINING $1,475 $2,310 $1,997 $2,868 $3,500 $3,500 $371 $3,500 $3,500 $3,500 $0 0.00%$0 100.05.71.00.5305 DUES & MEMBERSHIP $835 $1,051 $1,006 $1,034 $1,300 $1,300 $1,130 $1,300 $1,300 $1,300 $0 0.00%$0 100.05.71.00.5401 LIBRARY EQUIPMENT $10,511 $12,829 $13,106 $13,509 $19,000 $19,000 $12,323 $19,000 $20,500 $20,500 $1,500 7.89%$0 100.05.71.00.5415 MAINTENANCE OF BLDG & GROUNDS $19,227 $37,817 $33,038 $38,838 $36,000 $36,000 $17,280 $36,000 $36,700 $36,700 $700 1.94%$0 100.05.71.00.5505 COMPUTER CHARGES $32,141 $33,399 $33,053 $30,929 $33,390 $33,390 $25,723 $33,390 $41,040 $41,040 $7,650 22.91%$0 100.05.71.00.5602 TELEPHONE $3,524 $75 $321 $275 $300 $300 $125 $300 $300 $300 $0 0.00%$0 100.05.71.00.5701 OFFICE SUPPLIES AND EXPENSES $21,514 $20,317 $20,543 $20,237 $9,800 $9,800 $4,986 $9,800 $8,000 $8,000 ($1,800) -18.37%$0 100.05.71.00.5702 PROCESSING SUPPLIES $0 $0 $0 $0 $16,400 $16,400 $11,631 $16,400 $17,500 $17,500 $1,100 6.71%$0 100.05.71.00.5703 HOUSEKEEPING SUPPLIES $3,628 $2,835 $2,825 $3,762 $3,500 $3,500 $2,123 $3,500 $3,800 $3,800 $300 8.57%$0 100.05.71.00.5740 LIBRARY GRANT EXPENSE $0 $0 $0 $6,825 $1,592 $1,592 $0 $0 $0 $0 ($1,592) -100.00%$0 100.05.71.00.5752 LIBRARY FRIENDS EXPENSE $0 $0 $0 $4,936 $5,000 $5,000 $5,020 $5,020 $0 $0 ($5,000) -100.00%$0 100.05.71.00.5774 LIBRARY REPLACEMENT $0 $0 $0 $637 $1,300 $1,300 $205 $1,300 $1,300 $1,300 $0 0.00%$0 100.05.71.00.5835 HOUSEKEEPING SERVICES $36,588 $36,588 $36,638 $36,588 $38,500 $38,500 $24,392 $38,550 $38,000 $38,000 ($500) -1.30%$0 100.05.71.00.5910 GAS & ELECTRIC $76,554 $88,539 $71,865 $68,251 $80,000 $80,000 $38,985 $70,000 $75,000 $75,000 ($5,000) -6.25%$0 100.05.71.00.5915 SEWER & WATER $2,000 $1,900 $2,226 $1,642 $2,500 $2,500 $1,291 $1,750 $2,500 $2,500 $0 0.00%$0 100.05.71.00.6062 PROGRAMMING $0 $2,934 $2,999 $4,718 $5,000 $5,000 $5,484 $5,500 $6,000 $6,000 $1,000 20.00%$0 100.05.71.01.5711 PRINT MATERIALS $0 $115,232 $121,382 $116,741 $115,000 $115,000 $64,237 $115,000 $115,000 $115,000 $0 0.00%$0 100.05.71.01.5713 PRINT MATERIALS - ADULT $38,857 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.71.02.5711 AUDIO VISUAL MATERIALS $0 $46,487 $45,905 $47,660 $50,000 $50,000 $26,074 $50,000 $50,000 $50,000 $0 0.00%$0 100.05.71.03.5711 ELECTRONIC MATERIALS $0 $13,936 $14,329 $15,889 $16,000 $16,000 $11,575 $16,000 $16,000 $16,000 $0 0.00%$0 100.05.71.03.5714 AUDIO VISUAL MATERIAL - A.V.$29,965 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.71.11.5713 PRINT MATERIALS - JUVENILE $23,733 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.71.12.5714 AUDIO VISUAL MATERIAL - JUVENL $8,728 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.71.14.5713 PRINT MATERIALS - MISC $6,573 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.71.18.5713 PRINT MATERIALS - NEWSPAPER $423 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.71.19.5713 PRINT MATERIALS - PERIODICALS $6,689 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.71.23.5713 PRINT MATERIALS - REFERENCE $1,712 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.71.26.5713 PRINT MATERIALS - SERIALS $3,850 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.71.35.5714 AUDIO VISUAL MATRL - DATA BASE $10,434 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.71.36.5713 PRINT MATERIALS - YOUNG ADULT $8,402 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 LIBRARY Total $1,136,170 $1,230,257 $1,233,460 $1,149,760 $1,206,056 $1,206,056 $716,374 $1,163,072 $1,251,732 $1,251,732 $45,676 3.79%$0 CULTURE, RECREATION & EDUCATION - PARKS ADMINISTRATION: 100.05.72.01.5101 SALARIES & WAGES OTHER $139,701 $131,729 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5102 PARKS DEPT. OVERTIME $3,363 $2,954 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5201 FICA $9,766 $9,928 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5202 PENSION $8,430 $9,068 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5203 HEALTH $21,488 $21,617 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5204 LIFE $713 $639 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5205 FSA FEE EXPENSE $57 $25 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5225 CLOTHING ALLOWANCE $390 $150 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5229 HEALTH INS. ALLOWANCE $4,800 $4,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5506 COMPUTER CHARGES/CITY HALL $3,566 $3,113 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5603 TELEPHONE/PARKS $1,028 $201 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PARKS-ADMINISTRATION Total $193,301 $183,424 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 Page 23 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 19, 2017 CULTURE, RECREATION & EDUCATION - PARKS OPERATIONS: 100.05.72.02.5101 SALARIES AND WAGES $8,535 $6,244 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5102 OVERTIME $128 $1,170 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5130 WAGES PARKS OTHER $24,741 $24,257 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5131 WAGES SHOP WORK $18,104 $18,666 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5132 WAGES BUILDING/GROUNDS MAINT $46,982 $37,551 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5133 WAGES GRASS MOWING $15,006 $15,655 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5134 WAGES ATHLETIC FIELD PREPARA $420 $579 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5135 WAGES SNOW REMOVAL $7,717 $12,856 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5201 FICA $10,472 $9,255 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5202 PENSION $5,805 $5,240 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5203 HEALTH $7,844 $7,707 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5204 LIFE $392 $305 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5225 CLOTHING ALLOWANCE $1,377 $1,374 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5301 TRAINING $145 $45 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5405 MAINT OF VEHICLES & EQUIP $20,626 $23,576 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5410 RENTALS & LEASES $1,331 $1,090 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5415 MAINT OF BLDGS & GROUNDS $22,110 $19,939 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5702 OPERATING SUPPLIES & EXPENSE $4,846 $7,222 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5731 SMALL TOOLS & MINOR EQUIPMEN $4,888 $5,939 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5735 GAS, OIL & LUBRICATION $13,896 $13,202 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5801 PROFESSIONAL & CONSULTANT FEES $1,196 $237 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5820 CONTRACTED SERVICES $52,678 $60,716 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5910 UTILITIES $20,327 $20,884 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5915 UTILITIES/WCA/RCA $7,606 $8,948 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PARKS-OPERATIONS Total $297,172 $302,657 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 CULTURE, RECREATION & EDUCATION - PARKS HISTORICAL: 100.05.72.03.5603 TELEPHONE CHARGES/PARKS $122 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.03.5702 OPERATING SUPPLIES & EXPENSES $939 $2,744 $668 $749 $1,500 $1,500 $287 $775 $1,175 $1,175 ($325) -21.67%$0 100.05.72.03.5820 CONTRACTED SERVICES $4,906 $4,856 $5,441 $4,606 $5,800 $5,800 $3,254 $4,750 $4,500 $4,500 ($1,300) -22.41%$0 100.05.72.03.5910 UTILITIES $4,004 $5,225 $3,540 $3,814 $5,500 $5,500 $2,189 $3,800 $4,200 $4,200 ($1,300) -23.64%$0 100.05.72.03.5915 SEWER AND WATER USAGE $772 $904 $849 $888 $970 $970 $727 $970 $970 $970 $0 0.00%$0 PARKS-HISTORICAL Total $10,743 $13,728 $10,498 $10,056 $13,770 $13,770 $6,457 $10,295 $10,845 $10,845 ($2,925)-21.24%$0 CULTURE, RECREATION & EDUCATION - PARKS H.S. ATHLETIC: 100.05.72.04.5420 FEE TO SCHOOL DISTRICT $2,961 $2,900 $2,900 $4,031 $3,000 $3,000 $2,480 $3,000 $4,000 $4,000 $1,000 33.33%$0 100.05.72.04.5820 CONTRACTED SERVICES $6,000 $6,000 $6,000 $9,075 $6,100 $6,100 $0 $0 $0 $0 ($6,100) -100.00%$0 100.05.72.04.5910 UTILITIES $1,519 $1,521 $1,551 $1,157 $1,785 $1,785 $0 $0 $0 $0 ($1,785) -100.00%$0 100.05.72.04.5915 SEWER AND WATER USAGE $5,030 $5,035 $5,135 $3,890 $6,000 $6,000 $0 $0 $0 $0 ($6,000)-100.00%$0 PARKS-HS ATHLETIC FIELD Total $15,510 $15,456 $15,587 $18,153 $16,885 $16,885 $2,480 $3,000 $4,000 $4,000 ($12,885)-76.31%$0 TOTAL PARKS $516,726 $515,265 $26,085 $28,209 $30,655 $30,655 $8,937 $13,295 $14,845 $14,845 ($15,810)-51.57%$0 Page 24 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 19, 2017 CULTURE, RECREATION & EDUCATION - PW&D RECREATION ADMINISTRATION: 100.05.72.10.5101 SALARIES & WAGES $132,447 $139,950 $134,427 $128,414 $126,480 $126,480 $82,795 $126,480 $123,858 $123,858 ($2,622) -2.07%$0 100.05.72.10.5110 INSTRUCTION RELATED $0 $792 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.5102 SALARIES & WAGES - OVERTIME $912 $557 $0 $16 $0 $0 $1,147 $1,200 $0 $0 $0 #DIV/0!$0 100.05.72.10.5201 FICA $9,546 $10,144 $9,847 $9,342 $9,676 $9,676 $6,134 $9,676 $9,475 $9,475 ($201) -2.07%$0 100.05.72.10.5202 PENSION $8,710 $9,705 $7,663 $8,475 $8,601 $8,601 $5,708 $8,601 $8,298 $8,298 ($303) -3.52%$0 100.05.72.10.5203 HEALTH $51,072 $47,106 $49,001 $57,045 $59,837 $59,837 $38,450 $57,750 $59,837 $59,837 ($0) 0.00%$0 100.05.72.10.5204 LIFE $354 $292 $138 $176 $169 $169 $125 $169 $170 $170 $1 0.51%$0 100.05.72.10.5205 FSA FEE EXPENSE $59 $39 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.5229 HEALTH INS. ALLOWANCE $0 $0 $500 $600 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.5302 MILEAGE $874 $307 $381 $69 $550 $550 $158 $350 $550 $550 $0 0.00%$0 100.05.72.10.5303 CONFERENCES AND SPECIAL EVEN $0 $50 $952 $50 $1,650 $1,650 $0 $1,650 $1,650 $1,650 $0 0.00%$0 100.05.72.10.5305 DUES AND MEMBERSHIPS $1,089 $1,109 $1,055 $962 $970 $970 $676 $970 $970 $970 $0 0.00%$0 100.05.72.10.5401 COPIER MAINTENANCE $0 $1,017 $514 $1,101 $1,400 $1,400 $860 $1,400 $1,400 $1,400 $0 0.00%$0 100.05.72.10.5506 COMPUTER CHARGES/E-PAY FEES $7,745 $8,375 $8,354 $9,232 $11,120 $11,120 $7,200 $8,000 $11,000 $11,000 ($120) -1.08%$0 100.05.72.10.5601 TELEPHONE $1,431 $620 $530 $610 $720 $720 $440 $720 $720 $720 $0 0.00%$0 100.05.72.10.5701 OFFICE SUPPLIES AND EXPENSES $2,589 $2,414 $2,611 $1,649 $2,800 $2,800 $1,040 $2,000 $2,000 $2,000 ($800) -28.57%$0 100.05.72.10.5702 OPERATING SUPPLIES AND EXPEN $267 $236 $827 $451 $600 $600 $300 $600 $5,600 $5,600 $5,000 833.33%$0 100.05.72.10.5820 CONTRACTED SERVICES $16,347 $15,446 $16,943 $16,479 $10,500 $10,500 $7,380 $12,000 $13,050 $13,050 $2,550 24.29%$0 100.05.72.10.6035 TICKET SALES EXPENSE $0 $0 $17,251 $18,451 $18,100 $18,100 $1,420 $18,100 $18,100 $18,100 $0 0.00%$0 RECREATION-ADMINISTRATION Total $233,441 $238,159 $250,994 $253,120 $253,172 $253,172 $153,832 $249,666 $256,678 $256,678 $3,506 1.38%$0 CULTURE, RECREATION & EDUCATION - RECREATION AQUATICS PROGRAM: 100.05.72.11.5110 INSTRUCTION RELATED $595 $520 $1,500 $1,320 $1,650 $1,650 $0 $1,650 $1,650 $1,650 $0 0.00%$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 $595 $520 $1,500 $1,320 $1,670 $1,670 $0 $1,650 $1,670 $1,670 $0 0.00%$0 CULTURE, RECREATION & EDUCATION - RECREATION ARTS & CRAFTS PROGRAM: 100.05.72.12.5101 SALARIES AND WAGES $1,621 $0 $0 $0 $100 $100 $0 $100 $90 $90 ($10) -10.00%$0 100.05.72.12.5110 INSTRUCTION RELATED $2,956 $5,431 $3,101 $6,695 $5,536 $5,536 $3,577 $5,800 $5,916 $5,916 $380 6.86%$0 100.05.72.12.5201 FICA $124 $0 $0 $0 $8 $8 $0 $0 $7 $7 ($1) -9.93%$0 100.05.72.12.5702 OPERATING SUPPLIES $51 $0 $0 $0 $160 $160 $0 $160 $160 $160 $0 0.00%$0 100.05.72.12.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $7 $7 $0 $0 $7 $7 $0 0.00%$0 RECREATION-ARTS & CRAFTS Total $4,752 $5,431 $3,101 $6,695 $5,811 $5,811 $3,577 $6,060 $6,180 $6,180 $369 6.35%$0 CULTURE, RECREATION & EDUCATION - RECREATION ATHLETICS PROGRAM: 100.05.72.13.5101 SALARIES AND WAGES $22,768 $17,208 $18,476 $22,470 $24,337 $24,337 $11,738 $15,000 $20,064 $20,064 ($4,273) -17.56%$0 100.05.72.13.5102 OVERTIME $0 $0 $0 $380 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.13.5110 INSTRUCTION RELATED $95,554 $85,834 $85,669 $96,564 $103,231 $103,231 $96,778 $109,000 $112,664 $112,664 $9,433 9.14%$0 100.05.72.13.5201 FICA $3,131 $2,579 $1,414 $1,748 $1,862 $1,862 $898 $1,148 $1,535 $1,535 ($327) -17.56%$0 100.05.72.13.5702 OPERATING SUPPLIES $5,882 $4,391 $4,502 $6,690 $8,020 $8,020 $5,726 $6,750 $7,140 $7,140 ($880) -10.97%$0 100.05.72.13.5820 CONTRACTED SERVICES $3,369 $3,150 $3,138 $2,872 $5,088 $5,088 $120 $1,000 $2,088 $2,088 ($3,000) -58.96%$0 100.05.72.13.6002 CRIMINAL HISTORY CHECKS $0 $7 $35 $266 $291 $291 $252 $275 $466 $466 $175 60.14%$0 RECREATION-ATHLETICS Total $130,704 $113,169 $113,233 $130,989 $142,828 $142,828 $115,513 $133,173 $143,956 $143,956 $1,128 0.79%$0 CULTURE, RECREATION & EDUCATION - RECREATION SAFETY PROGRAM: 100.05.72.14.5101 SALARIES AND WAGES $1,500 $1,260 $1,533 $1,427 $1,575 $1,575 $795 $1,100 $1,575 $1,575 $0 0.00%$0 100.05.72.14.5110 INSTRUCTION RELATED $620 $1,248 $740 $990 $1,200 $1,200 $540 $1,200 $1,200 $1,200 $0 0.00%$0 100.05.72.14.5201 FICA $115 $96 $117 $109 $120 $120 $61 $90 $120 $120 $0 0.00%$0 100.05.72.14.5702 OPERATING SUPPLIES $97 $0 $295 $0 $200 $200 $0 $100 $200 $200 $0 0.00%$0 100.05.72.14.5730 PROGRAM MATERIALS $3,287 $1,905 $2,886 $1,983 $2,994 $2,994 $1,539 $2,000 $2,994 $2,994 $0 0.00%$0 100.05.72.14.5820 CONTRACTED SERVICES $2,508 $2,280 $2,550 $2,040 $2,100 $2,100 $2,253 $2,253 $2,100 $2,100 $0 0.00%$0 RECREATION-SAFETY Total $8,126 $6,789 $8,122 $6,549 $8,189 $8,189 $5,187 $6,743 $8,189 $8,189 $0 0.00%$0 Page 25 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 19, 2017 CULTURE, RECREATION & EDUCATION - RECREATION CHILD CARE PROGRAM: 100.05.72.16.5101 SALARIES AND WAGES $61,614 $61,691 $72,513 $65,247 $68,211 $68,211 $63,220 $70,000 $68,262 $68,262 $52 0.08%$0 100.05.72.16.5201 FICA $4,714 $4,774 $5,547 $4,991 $5,218 $5,218 $4,833 $5,355 $5,234 $5,234 $16 0.31%$0 100.05.72.16.5301 TRAINING $53 $0 $22 $0 $75 $75 $0 $0 $75 $75 $0 0.00%$0 100.05.72.16.5702 OPERATING SUPPLIES $9,786 $8,205 $9,230 $6,961 $8,710 $8,710 $4,759 $6,000 $9,550 $9,550 $840 9.64%$0 100.05.72.16.5820 CONTRACTED SERVICES $6,689 $7,187 $9,679 $11,452 $17,815 $17,815 $5,176 $6,500 $11,415 $11,415 ($6,400) -35.92%$0 100.05.72.16.6002 CRIMINAL HISTORY CHECKS $84 $280 $252 $322 $248 $248 $98 $120 $248 $248 $0 0.00%$0 RECREATION-CHILD CARE Total $82,940 $82,137 $97,243 $88,974 $100,277 $100,277 $78,086 $87,975 $94,785 $94,785 ($5,492)-5.48%$0 CULTURE, RECREATION & EDUCATION - RECREATION LEAGUES PROGRAM: 100.05.72.17.5101 SALARIES AND WAGES $14,622 $12,148 $9,371 $2,218 $5,143 $5,143 $338 $338 $2,376 $2,376 ($2,767) -53.80%$0 100.05.72.17.5201 FICA $1,119 $929 $717 $170 $393 $393 $26 $26 $182 $182 ($212) -53.80%$0 100.05.72.17.5702 OPERATING SUPPLIES & EXPENSES $45,536 $46,737 $10,354 $315 $1,482 $1,482 $400 $400 $1,198 $1,198 ($284) -19.16%$0 100.05.72.17.5820 CONTRACTED SERVICES $1,050 $2,118 $4,275 $1,980 $3,300 $3,300 $0 $0 $1,980 $1,980 ($1,320) -40.00%$0 100.05.72.17.6002 CRIMINAL HISTORY CHECKS $546 $483 $161 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 RECREATION-LEAGUES Total $62,872 $62,415 $24,879 $4,683 $10,318 $10,318 $764 $764 $5,736 $5,736 ($4,582)-44.41%$0 CULTURE, RECREATION & EDUCATION - RECREATION VARIED INTERESTS PROGRAM: 100.05.72.18.5101 SALARIES AND WAGES $1,805 $1,895 $3,119 $1,758 $7,453 $7,453 $0 $0 $1,955 $1,955 ($5,497) -73.76%$0 100.05.72.18.5110 INSTRUCTION RELATED $11,627 $10,096 $9,274 $7,201 $11,951 $11,951 $1,368 $2,500 $10,119 $10,119 ($1,832) -15.33%$0 100.05.72.18.5201 FICA $138 $145 $239 $134 $570 $570 $0 $0 $150 $150 ($421) -73.76%$0 100.05.72.18.5702 OPERATING SUPPLIES $1,504 $0 $222 $355 $610 $610 $0 $500 $610 $610 $0 0.00%$0 100.05.72.18.5820 CONTRACTED SERVICES $0 $572 $0 $570 $1,320 $1,320 $187 $325 $1,320 $1,320 $0 0.00%$0 RECREATION-VARIED INTERESTS Total $15,074 $12,708 $12,853 $10,019 $21,904 $21,904 $1,555 $3,325 $14,154 $14,154 ($7,750)-35.38%$0 CULTURE, RECREATION & EDUCATION - RECREATION PARKS PROGRAM: 100.05.72.19.5101 SALARIES AND WAGES $0 $0 $0 $16,549 $18,307 $18,307 $8,679 $10,500 $13,639 $13,639 ($4,669) -25.50%$0 100.05.72.19.5201 FICA $0 $0 $0 $1,265 $1,401 $1,401 $664 $803 $1,043 $1,043 ($357) -25.50%$0 100.05.72.19.5702 OPERATING SUPPLIES AND EXPEN $0 $0 $0 $268 $250 $250 $71 $150 $250 $250 $0 0.00%$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 $0 $0 $18,082 $19,965 $19,965 $9,414 $11,453 $14,939 $14,939 ($5,026)-25.17%$0 TOTAL RECREATION PROGRAMS $305,063 $283,168 $260,931 $267,310 $310,961 $310,961 $214,096 $251,143 $289,609 $289,609 ($21,353)-6.87%$0 TOTAL RECREATION $538,504 $521,327 $511,925 $520,430 $564,133 $564,133 $367,928 $500,809 $546,287 $546,287 ($17,847)-3.16%$0 TOTAL PARKS & RECREATION $1,055,230 $1,036,592 $538,010 $548,640 $594,788 $594,788 $376,865 $514,104 $561,132 $561,132 ($33,657)-5.66%$0 $2,247,413 $2,326,268 $1,823,081 $1,758,399 $1,859,844 $1,859,844 $1,149,316 $1,736,176 $1,871,864 $1,871,864 $12,019 0.65%$0TOTAL CULTURE, RECREATION & EDUCATION Page 26 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 19, 2017 CONSERVATION & DEVELOPMENT - PW&D PLANNING DIVISION: 100.06.18.01.5101 SALARIES AND WAGES $203,318 $227,133 $239,014 $255,688 $275,969 $275,969 $138,168 $225,000 $255,609 $255,609 ($20,360) -7.38%$0 100.06.18.01.5102 OVERTIME $67 $885 $791 $1,022 $1,668 $1,668 $3,784 $5,750 $1,685 $1,685 $17 1.01%$0 100.06.18.01.5201 FICA $15,257 $17,437 $18,287 $19,251 $21,606 $21,606 $10,490 $17,652 $20,050 $20,050 ($1,556) -7.20%$0 100.06.18.01.5202 PENSION $13,560 $15,939 $16,272 $16,952 $18,879 $18,879 $9,653 $15,691 $17,239 $17,239 ($1,640) -8.69%$0 100.06.18.01.5203 HEALTH $33,347 $33,608 $31,432 $53,273 $71,028 $71,028 $36,534 $55,000 $60,169 $60,169 ($10,859) -15.29%$0 100.06.18.01.5204 LIFE $172 $204 $217 $299 $375 $375 $197 $315 $384 $384 $9 2.32%$0 100.06.18.01.5205 FSA FEE EXPENSE $172 $101 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.06.18.01.5229 HEALTH INSURANCE ALLOWANCE $4,800 $9,200 $9,200 $7,200 $4,800 $4,800 $3,200 $4,800 $4,800 $4,800 $0 0.00%$0 100.06.18.01.5301 TRAINING $133 $99 $60 $50 $400 $400 $0 $200 $400 $400 $0 0.00%$0 100.06.18.01.5302 MILEAGE $446 $751 $1,024 $896 $500 $500 $39 $500 $500 $500 $0 0.00%$0 100.06.18.01.5303 CONFERENCES & SPECIAL EVENTS $2,798 $2,430 $5,046 $2,649 $2,650 $2,650 $0 $2,650 $2,650 $2,650 $0 0.00%$0 100.06.18.01.5305 MEMBERSHIPS & DUES $1,225 $1,170 $920 $1,765 $1,100 $1,100 $485 $1,100 $1,100 $1,100 $0 0.00%$0 100.06.18.01.5405 VEHICLE MAINTENANCE $0 $31 $0 $0 $350 $350 $0 $0 $350 $350 $0 0.00%$0 100.06.18.01.5410 MAINT. & RENTAL OF EQUIP. -$6,474 $7,198 $3,175 $4,086 $5,800 $5,800 $3,121 $4,750 $5,800 $5,800 $0 0.00%$0 100.06.18.01.5506 COMPUTER CHARGES/CITY HALL $2,400 $2,400 $2,400 $2,685 $2,700 $2,700 $2,700 $2,700 $5,200 $5,200 $2,500 92.59%$0 100.06.18.01.5601 TELEPHONE/CITY HALL $1,451 $695 $922 $875 $1,020 $1,020 $455 $875 $600 $600 ($420) -41.18%$0 100.06.18.01.5701 OFFICE SUPPLIES $460 $511 $192 $472 $800 $800 $32 $500 $500 $500 ($300) -37.50%$0 100.06.18.01.5704 OTHER SUPPLIES AND EXPENSES $2,309 $1,692 $2,116 $1,106 $2,300 $2,300 $683 $1,750 $2,300 $2,300 $0 0.00%$0 100.06.18.01.5713 PRINT MATERIALS $292 $0 $376 $0 $500 $500 $0 $500 $500 $500 $0 0.00%$0 100.06.18.01.5801 PROFESSIONAL SERVICES $2,179 $0 $575 $0 $2,000 $2,000 $5,106 $8,500 $15,000 $15,000 $13,000 650.00%$0 100.06.18.01.5804 ECONOMIC DEVELOPMENT $4,161 $2,155 $6,971 $2,652 $8,000 $8,000 $1,590 $4,000 $8,000 $8,000 $0 0.00%$0 100.06.18.01.6010 COMPREHENSIVE PLAN $0 $0 $0 $300 $500 $500 $0 $0 $0 $0 ($500)-100.00%$0 CDD-PLAN DIVISION Total $295,021 $323,638 $338,990 $371,222 $422,946 $422,946 $216,237 $352,233 $402,836 $402,836 ($20,110)-4.75%$0 $295,021 $323,638 $338,990 $371,222 $422,946 $422,946 $216,237 $352,233 $402,836 $402,836 ($20,110)-4.75%$0 CAPITAL OUTLAY - INFORMATION TECHNOLOGY/POLICE/PUBLIC WORKS: 100.07.01.06.6501 COMPUTER REPLACEMENTS $20,268 $49,468 $16,695 $14,412 $18,000 $18,000 $12,536 $18,000 $18,000 $18,000 $0 0.00%$0 100.07.01.06.6502 MOBILE DEVICES $0 $6,256 $4,393 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.07.01.06.6503 SERVER/HOST REPLACEMENTS $0 $0 $6,448 $0 $7,000 $7,000 $6,962 $7,000 $15,000 $15,000 $8,000 114.29%$0 100.07.01.06.6504 SOCIAL MEDIA ARCHIVE $0 $0 $0 $0 $4,000 $4,000 $3,788 $4,000 $4,000 $4,000 $0 0.00%$0 100.07.20.01.6501 POLICE VEHICLE REPLACEMENT $96,731 $98,681 $105,269 $85,824 $103,000 $103,000 $145,540 $145,540 $45,000 $45,000 ($58,000) -56.31%$0 100.07.51.02.6502 MAJOR ROAD IMPROVEMENT $636,541 $609,889 $729,172 $713,243 $725,000 $725,000 $12,939 $725,000 $730,000 $730,000 $5,000 0.69%$0 100.07.51.07.6504 DPW VEHICLE REPLACEMENT $163,683 $165,605 $173,153 $173,815 $185,000 $185,000 $95,975 $185,000 $187,500 $187,500 $2,500 1.35%$0 TOTAL CAPITAL OUTLAY $917,224 $929,899 $1,035,130 $987,294 $1,042,000 $1,042,000 $277,741 $1,084,540 $999,500 $999,500 ($42,500)-4.08%$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 $18,952 $17,239 $18,338 $20,003 $19,000 $19,000 $6,463 $19,000 $19,000 $19,000 $0 0.00%$0 OTHER FINANCING USES: 100.30.80.00.9270 GF TRF TO COMP ABS FUND #270 $0 $2,805,819 $42,063 $78,667 $40,000 $40,000 $40,000 $40,000 $50,000 $50,000 $10,000 25.00%$0 100.30.80.00.9410 TRF TO CAPITAL FROM GF $0 $0 $0 $213,610 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 TOTAL OTHER FINANCING USES $0 $2,805,819 $42,063 $292,277 $40,000 $40,000 $40,000 $40,000 $50,000 $50,000 $10,000 0.00%$0 TOTAL GENERAL FUND EXPENDITURES $13,976,934 $16,830,308 $13,938,218 $14,137,760 $15,055,750 $15,055,750 $8,689,002 $14,596,218 $15,403,896 $15,403,896 $348,146 2.31%$0 GENERAL FUND BALANCE $6,266,661 $3,854,185 $4,488,995 $5,402,423 $5,598,979 $5,598,979 $5,913,473 $5,913,473 $5,913,473 $314,494 5.62%$0 PER RESOLUTION #053-2015, UNASSIGNED FUND BALANCE (2 MONTHS EXP):$2,567,316 $2,567,316 TOTAL CONSERVATION & DEVELOPMENT Page 27 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 2017 Budget - $15,055,570 2018 Proposed - $15,403,896 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 28 $(1,000,000) $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 General Government Public Safety Public Works Health & Human Services Culture, Recreation & Education Conserv & Developmnt Capital Outlay & Contingency Debt Service Other Financing Uses 2017 Budget - $15,055,570 $2,421,572 $6,566,527 $2,600,211 $3,650 $1,859,844 $422,946 $1,122,000 $19,000 $40,000 2018 Proposed - $15,403,896 $2,332,659 $6,904,481 $2,739,856 $3,700 $1,871,864 $402,836 $1,079,500 $19,000 $50,000 Change $(88,913) $337,954 $139,645 $50 $12,020 $(20,110) $(42,500) $- $10,000 CITY OF MUSKEGO General Fund Expenditures Page 29 SECTION 5 PROPOSED 2018 PERSONNEL BUDGET Page 30 2017 2018 DEPARTMENT POSITION STATUS ADOPTED PROPOSED CHANGE MAYOR MAYOR SECRETARY Part-Time 0.15 0.25 0.10 FINANCE & ADMINISTRATION FINANCE & ADMINISTRATION DIRECTOR Full-Time 1.00 1.00 ACCTING SERV COORD-> F&A ASSISTANT DIRECTOR Full-Time 1.00 1.00 ACCOUNT CLERK Part-Time 1.67 1.75 DEPUTY CLERK Full-Time 1.00 1.00 ASSISTANT DEPUTY CLERK Full-Time 1.00 1.00 HUMAN RESOURCE COORDINATOR Full-Time 0.55 0.00 SENIOR FISCAL ASST Full-Time 1.00 1.00 UTILITY ACCOUNT CLERK Full-Time 0.50 0.50 7.72 7.25 (0.47) LAW ATTORNEY Full-Time 1.00 1.00 SECRETARY Part-Time 0.10 0.25 LEGAL INTERN Temporary 0.50 0.50 1.60 1.75 0.15 COURT COURT CLERK Full-Time 1.00 1.00 DEPUTY COURT CLERK Full-Time 1.00 1.00 2.00 2.00 0.00 MAINTENANCE MAINTENANCE Full-Time 1.00 1.00 0.00 INFORMATION TECHNOLOGY DIRECTOF INFORMATION TECHNOLOGY Full-Time 1.00 1.00 SYSTEMS ADMINISTRATOR Full-Time 0.50 0.00 COMPUTER TECHNICIAN Full-Time 0.00 1.00 GIS COORDINATOR Full-Time 0.50 0.50 PC INTERN Part-Time 0.50 0.00 2.50 2.50 0.00 POLICE POLICE CHIEF Full-Time 1.00 1.00 C.R. OFFICER Full-Time 1.00 1.00 CAPTAIN Full-Time 2.00 2.00 DETECTIVE Full-Time 2.00 3.00 LIEUTENANT Full-Time 4.00 4.00 K-9 OFFICER Full-Time 1.00 1.00 PATROL OFFICER Full-Time 17.00 18.00 POLICE LIAISON Full-Time 3.00 3.00 SERGEANT Full-Time 6.00 6.00 37.00 39.00 2.00 CIVILIAN PERSONNEL PD ADMIN ASSISTANT Full-Time 1.00 1.00 POLICE CLERK Full-Time 0.00 0.00 TELECOMMUNICATOR / POLICE CLERK Full-Time 8.00 8.00 9.00 9.00 0.00 PW&D - BUILDING INSPECTION BUILDING/ENGINEERING CLERK Full-Time 0.50 0.50 0.50 0.50 0.00 PW&D - PLANNING PUBLIC WORKS & DEVELOPMENT DIRECTOR Full-Time 0.00 0.50 COMMUNITY DEV. DIRECTOR Full-Time 1.00 0.00 GIS COORDINATOR Full-Time 0.50 0.50 PLANNER-> PLANNING MANAGER Full-Time 1.00 1.00 PLANNING SECRETARY Full-Time 1.00 1.00 CONSRV COOR/FORESTER Full-Time 1.00 1.00 CONSERVATION TECH Part-Time 0.48 0.48 4.98 4.48 (0.50) 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 31 2017 2018 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 0.00 0.50 PUBLIC WORKS DIRECTOR/ENGINEER Full-Time 1.00 0.00 CIVIL TECH II-> CIVIL TECH LEADER Full-Time 1.00 1.00 BUILDING/ENGINEERING CLERK Full-Time 0.50 0.50 ENGINEERING INTERN Part-Time 0.50 0.50 3.00 2.50 (0.50) PW&D - PUBLIC WORKS PW SUPERINTENDENT Full-Time 1.00 1.00 UTILITY ACCOUNT CLERK Full-Time 0.10 0.10 ASSISTANT SUPERINTENDENT-> FOREMAN Full-Time 1.00 1.00 CREW LEADERS Full-Time 3.00 3.00 HIGHWAY PATROL Full-Time 11.00 12.00 PW SHOP MECHANIC Full-Time 1.00 1.00 17.10 18.10 1.00 LIBRARY LIBRARY DIRECTOR Full-Time 1.00 1.00 HEAD OF REFERENCE Full-Time 1.00 1.00 CIRCULATION SUPERVISOR Full-Time 1.00 1.00 ADMINISTRATIVE SERVICES LIBRARIAN Full-Time 1.00 1.00 LIBRARIAN - ADULT & YOUNG ADULT Full-Time 2.00 2.00 LIBRARIAN-CHILDREN'S Full-Time 1.00 1.00 REFERENCE ASSISTANT Full-Time 1.00 1.00 REFERENCE ASSISTANT Part-Time 0.50 1.00 CHILDREN'S ASSISTANT Full-Time 1.00 1.00 LIBRARY AIDE Part-Time 3.50 3.50 LIBRARY SHELVER Part-Time 0.80 0.80 13.80 14.30 0.50 PW&D - RECREATION RECREATION MANAGER Full-Time 1.00 1.00 RECREATION PROGRAM SPECIALIST Full-Time 1.00 1.00 RECREATION CLERK Part-Time 0.08 0.00 2.08 2.00 (0.08) PW&D - UTILITY UTILITY SUPERINTENDENT Full-Time 1.00 1.00 UTILITY ASSISTANT SUPERINTENDENT-> FORMAN Full-Time 1.00 1.00 CREW LEADER Full-Time 0.00 1.00 UTILITY MAINT Full-Time 8.00 7.00 UTILITY ACCOUNT CLERK Full-Time 0.40 0.40 10.40 10.40 0.00 TOTALS 112.83 115.03 2.20 Increase of 2.20 FTE's from adopted 2017 Budget to proposed 2018 Budget. Note: Information presented above indicates departments where staff are generally assigned. Does not in every September 21st, 2017 case reflect 100% of where the position is allocated. It is proposed for 2018 that some Departments may share staff either formally or informally to make full use of existing staff. Page 32 $(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 2017 Budget - $9,707,990 $1,313,611 $5,144,502 $1,625,751 $1,229,800 $394,326 2018 Proposed - $9,981,551 $1,235,635 $5,465,923 $1,656,546 $1,263,511 $359,936 Change $(77,976) $321,421 $30,795 $33,711 $(34,390) CITY OF MUSKEGO General Fund Personnel Expenditures Page 33 SECTION 6 PROPOSED 2018 DEBT SERVICE BUDGETS Page 34 CITY OF MUSKEGO DEBT SERVICE FUND SUMMARY PROPOSED 2018 BUDGET 1/1/2018 PRINCIPAL OTHER 12/31/2018 FUND BEGINNING & INTEREST SOURCES/ ENDING NUMBER FUND DESCRIPTION BALANCE REVENUES PAYMENTS (USES) BALANCE 301 GENERAL DEBT 2,685,876$ 2,149,845$ 2,836,226$ 1,069,745$ 3,069,240$ 303 CDA LEASE REVENUE 443,330$ 2,000$ 163,000$ 163,000$ 445,330$ Total: 3,129,206$ 2,151,845$ 2,999,226$ 1,232,745$ 3,514,570$ FUND ACTIVITY September 19, 2017 Page 35 CITY OF MUSKEGO DEBT SERVICE FUND PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval 301.07.00.00.4531 INTEREST ON INVESTMENTS $2,152 $1,925 $3,095 $10,323 $3,250 $3,250 $0 $10,400 $10,500 $7,250 223.08% $0 301.07.85.00.4001 GENERAL PROPERTY TAXES $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $0 0.00% $0 301.07.85.00.4140 BABS REIMBURSEMENT $42,868 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.07.85.00.4536 PROCEEDS ON LONG-TERM DEBT $22,240,000 $0 $0 $0 $0 $0 $0 $0 $25,125,000 $25,125,000 0.00% $0 301.07.85.00.4537 PREMIUM ON DEBT ISSUANCE $901,620 $0 $0 $0 $0 $0 $0 $0 $452,250 $452,250 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 $50,000 $50,000 $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 $75,361 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.20.85.00.8228 TRF FROM TIF #8 $80,632 $207,061 $103,518 $108,565 $109,850 $109,850 $131,792 $131,792 $120,000 $10,150 9.24% $0 301.20.85.00.8230 TRF FROM TID #10 $455,513 $738,134 $684,308 $674,300 $636,362 $636,362 $636,362 $636,362 $849,745 $213,383 33.53% $0 301.20.85.00.8401 TRF FROM CAPITAL BRWG $200,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.20.85.00.8408 TRF FROM TID #8 CAPITAL $0 $0 $0 $0 $172,877 $172,877 $172,877 $172,877 $0 ($172,877) -100.00% $0 301.07.85.00.7001 PRINCIPAL $1,684,160 $1,893,415 $1,968,106 $1,969,394 $1,991,018 $1,991,018 $995,125 $1,991,018 $1,866,690 ($124,328) -6.24% $0 301.07.85.00.7002 INTEREST $1,022,405 $968,310 $977,910 $917,422 $1,105,600 $1,105,600 $629,736 $1,035,598 $960,026 ($145,574) -13.17% $0 301.07.85.00.7003 UNDERWRITER/DISCOUNT FEES $419,370 $0 $0 $0 $0 $0 $0 $0 $452,250 $452,250 0.00% $0 301.07.85.00.7006 PAYMENT TO ESCROW AGENT $23,184,346 $0 $0 $0 $0 $0 $0 $0 $25,125,000 $25,125,000 0.00% $0 301.07.85.00.7008 RADIO SYSTEM CAPITAL COSTS $0 $0 $9,510 $9,510 $9,510 $9,510 $9,510 $9,510 $9,510 $0 0.00%$0 REVENUES Total $26,187,491 $3,136,465 $2,980,267 $3,032,534 $3,161,684 $3,161,684 $3,180,376 $3,190,776 $28,796,840 $25,635,156 810.81%$0 EXPENDITURES Total $26,310,281 $2,861,725 $2,955,526 $2,896,325 $3,106,128 $3,106,128 $1,634,371 $3,036,126 $28,413,476 $25,307,348 814.76%$0 GENERAL DEBT Total ($122,790)$274,740 $24,740 $136,208 $55,556 $55,556 $1,546,005 $154,650 $383,364 $327,808 0.00%$0 FUND BALANCE:$2,095,538 $2,370,278 $2,395,018 $2,531,226 $2,450,574 $2,450,574 $3,941,023 $2,685,876 $3,069,240 $618,666 25.25%$0 303.07.00.00.4531 INTEREST ON INVESTMENTS $438 $380 $571 $1,846 $580 $580 $0 $1,900 $2,000 $1,420 244.83% $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 $177,980 $150,842 $163,300 $170,500 $167,500 $167,500 $167,500 $167,500 $163,000 ($4,500) -2.69% $0 303.07.85.00.7001 PRINCIPAL - CDA $120,000 $130,000 $140,000 $150,000 $150,000 $150,000 $0 $150,000 $150,000 $0 0.00% $0 303.07.85.00.7002 INTEREST - CDA $57,980 $20,842 $23,300 $20,500 $17,500 $17,500 $8,750 $17,500 $13,000 ($4,500)-25.71%$0 REVENUES Total $178,418 $151,222 $163,871 $172,346 $168,080 $168,080 $167,500 $169,400 $165,000 ($3,080)-1.83%$0 EXPENDITURES Total $177,980 $150,842 $163,300 $170,500 $167,500 $167,500 $8,750 $167,500 $163,000 ($4,500)-2.69%$0 CDA LEASE DEBT Total $438 $380 $571 $1,846 $580 $580 $158,750 $1,900 $2,000 $1,420 0.00%$0 FUND BALANCE:$438,633 $439,013 $439,584 $441,430 $440,164 $440,164 $598,334 $443,330 $445,330 $5,166 1.17%$0 $2,534,170 $2,809,290 $2,834,602 $2,972,657 $2,890,738 $2,890,738 $4,539,357 $3,129,207 $3,514,570 $623,833 21.58%$0 September 22, 2017 Page 36 CITY OF MUSKEGO GENERAL LONG-TERM OBLIGATIONS ACCOUNT GROUP ORIGINAL BALANCE ISSUE INTEREST DATE OF PRINCIPAL INTEREST AMOUNT OF OUTSTANDING RATE LOAN PAYABLE PAYABLE LOAN 12/31/17 Bond - Refunding 2.5-4.75 04/27/10 5/1/08-24 4/1 & 10/1 5,575,000 4,775,000 Taxable Bond - Refunding 4.0-6.50 04/27/10 5/1/08-18 4/1 & 10/1 815,000 150,000 Bond - Refunding 2.0-4.00 10/22/13 4/1/14-31 4/1 & 10/1 11,805,000 11,547,875 Note 2.0-3.125 10/22/13 4/1/14-23 4/1 & 10/1 810,686 688,306 Bond - Refunding 1.0-3.00 11/26/13 4/1/14-22 4/1 & 10/1 9,550,000 5,450,000 Short-Term Note (Facilities) 2.250 07/26/16 9/1/18 3/1 & 9/1 7,125,000 7,125,000 TOTAL LONG-TERM INDEBTEDNESS 35,680,686 29,736,181 DEBT LIMIT ~ 2017 Equalized Value of Taxable Property within City's Jurisdiction $2,958,313,500 5% Limit 5.00% Debt Limit as of December 31, 2017 $147,915,675 Total General Obligation Debt Outstanding at December 31, 2017 $29,736,181 Available Debt Capacity for 2018 $118,179,494 79.90% AS OF DECEMBER 31, 2017 Page 37 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 Principal 2,016,690 2,006,988 3,647,285 1,618,083 1,684,148 1,524,363 1,931,750 1,028,500 1,075,250 1,122,000 Interest 812,713 762,356 696,966 585,350 524,605 460,214 388,793 329,588 287,513 237,958 Total 2,829,403 2,769,344 4,344,251 2,203,433 2,208,753 1,984,577 2,320,543 1,358,088 1,362,763 1,359,958 CITY OF MUSKEGO General Obligation Total Debt Service Payments Note: Payments continue through 2031 and include past TID related debt (approximately 36% of outstanding balance). Debt issuance for City Facilities Projects and Parkland Towne Center not reflected in amounts above. Page 38 SECTION 7 PROPOSED 2018 SPECIAL REVENUE BUDGETS Page 39 CITY OF MUSKEGO SPECIAL REVENUE FUNDS SUMMARY PROPOSED 2018 BUDGET 1/1/2018 OTHER 12/31/2018 PAGE BEGINNING SOURCES/ ENDING FUND NUMBER FUND DESCRIPTION # BALANCE REVENUES EXPENSES (USES) BALANCE 202 PARK DEDICATION FUND 2 497,765$ 182,253$ 559,200$ -$ 120,818$ 203 PARK IMPROVEMENT FUND 3 48,650$ 10,000$ -$ -$ 58,650$ 205 REFUSE & RECYCLING 4 914,946$ 1,139,000$ 1,173,494$ -$ 880,452$ 206 REVOLVING LOAN 5 267,990$ 3,275$ 10,000$ -$ 261,265$ 207 EPI/FUTURE PARKLAND STANDING COMMITTEE 6 93,318$ 10,145$ 6,500$ -$ 96,963$ 209 CABLE TV 7 19,784$ -$ 19,784$ -$ -$ 210 LANDFILL 8 1,646,489$ 1,353,778$ 65,000$ (650,000)$ 2,285,267$ 214 WELL TESTING RESERVE 9 643,373$ 35,575$ -$ -$ 678,948$ 215 LAND & OPEN SPACE CONSERVATION 10 178,290$ 181,300$ 80,133$ (100,000)$ 179,457$ 216 STORM WATER 11 88,834$ 250$ 173,038$ 100,000$ 16,046$ 220 RESIDUAL TIF/CAPITAL IMPROVEMENT 12 210,486$ 3,980$ 50,000$ (53,534)$ 110,932$ 228 TID #8 - FREEDOM SQUARE 13 -$ 125,150$ 5,150$ (120,000)$ -$ 229 TID #9 - CDA 13 528,164$ 233,000$ 5,150$ (163,000)$ 593,014$ 230 TID #10 - MOORLAND GATEWAY 13 596,605$ 972,750$ 5,150$ (849,745)$ 714,460$ 231 TID #11 - PARKLAND TOWNE CENTER 13 -$ 65,500$ -$ (65,000)$ 500$ 265 COMMUNITY DEVELOPMENT AUTHORITY 14 190,354$ -$ -$ -$ 190,354$ 270 COMPENSATED ABSENCES FUND 15 2,313,799$ 11,500$ 188,388$ 50,000$ 2,186,911$ Total: 8,238,847$ 4,327,456$ 2,340,987$ (1,851,279)$ 8,374,037$ FUND ACTIVITY September 26, 2017 Page 40 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 26, 2017 PARK DEDICATION: 202.08.94.74.4531 INTEREST ON INVESTMENTS $216 $442 $908 $2,952 $300 $300 $0 $0 $0 ($300) -100.00% $0 202.08.94.74.4537 PARKS DEPT-WATER BUGS PYMT $7,078 $7,603 $7,078 $7,078 $7,078 $7,078 $4,129 $7,078 $7,078 $0 0.00% $0 202.08.94.74.4538 PARK ARTHUR BB FIELD SPONSOR $91,530 $3,823 $431 $0 $0 $0 $566 $0 $0 $0 #DIV/0! $0 202.08.94.74.4351 BOAT LAUNCH DURHAM $3,586 $3,280 $3,670 $1,637 $2,750 $2,750 $848 $1,000 $1,200 ($1,550) -56.36% $0 202.08.94.74.4536 PEPSI PAYMENT $125 $144 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4355 BOAT LAUNCH BOXHORN $3,602 $6,265 $5,646 $6,757 $5,500 $5,500 $4,828 $6,800 $6,000 $500 9.09% $0 202.08.94.74.4350 BOAT LAUNCH LAKE DENOON $2,817 $2,587 $2,647 $2,610 $2,700 $2,700 $2,505 $2,700 $2,700 $0 0.00% $0 202.08.94.74.4352 BOAT LAUNCH LAKE ACCESS $274 $182 $240 $296 $275 $275 $291 $295 $275 $0 0.00% $0 202.08.94.74.4140 DNR GRANTS $23,904 $27,329 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4552 DONATIONS/MISC REIMB $0 $26,300 $7,005 $2,000 $7,500 $7,500 $0 $0 $0 ($7,500) -100.00% $0 202.08.94.74.4560 LANDFILL HOST FEES $139,155 $189,610 $199,865 $162,480 $155,500 $155,500 $155,500 $170,000 $165,000 $9,500 6.11% $0 202.20.00.00.8210 TRANSFER FROM LANDFILL FUND $1,652,210 $645,690 $80,000 $230,000 $100,000 $100,000 $100,000 $100,000 $0 ($100,000) -100.00% $0 202.08.94.74.6530 PARKS - PARK ARTHUR $1,252,857 $102,596 $81,644 $5,155 $15,000 $15,000 $17,000 $17,000 $0 ($15,000) -100.00% $0 202.08.94.74.6531 PARKS - PARK ARTHUR BB FIELD $49,064 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6535 PARKS - MILL VALLEY SOFTBALL $56,465 $24,300 $7,704 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6536 PARKS - FREEDOM SQUARE $0 $0 $0 $0 $0 $0 $0 $0 $5,000 $5,000 #DIV/0! $0 202.08.94.74.6570 PARKS - HORN PARK $0 $37,678 $25,628 $8,273 $0 $0 $2,125 $2,125 $0 $0 #DIV/0! $0 202.08.94.74.6571 PARKS - DENOON PARK $0 $56 $174,459 $0 $25,000 $25,000 $1,375 $25,000 $0 ($25,000) -100.00% $0 202.08.94.74.6572 PARKS - BLUHM PARK $0 $0 $0 $0 $0 $0 $1,500 $1,500 $0 $0 #DIV/0! $0 202.08.94.74.6573 PARKS - OFF ROAD TRAILS $393,624 $199,850 $8,421 $685,713 $340,000 $340,000 $28,586 $45,000 $385,000 $45,000 13.24% $0 202.08.94.74.6574 PARKS - BAY LANE $0 $0 $22,400 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6575 PARKS - KURTH PARK $12,955 $1,090 $0 $0 $0 $0 $375 $375 $146,000 $146,000 #DIV/0! $0 202.08.94.74.6576 PARKS - VETERANS MEMORIAL $1,944 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6577 PARKS - JENSEN PARK $0 $0 $0 $0 $0 $0 $0 $0 $9,000 $9,000 #DIV/0! $0 202.08.94.74.6579 PARKS - IDLE ISLE $35,883 $70,507 $0 $0 $30,000 $30,000 $2,222 $30,000 $0 ($30,000) -100.00% $0 202.08.94.74.6581 PARKS - LIONS $14,584 $0 $10,978 $24,446 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6582 PARKS - SCHMIDT $9,175 $0 $0 $0 $0 $0 $0 $0 $5,000 $5,000 #DIV/0! $0 202.08.94.74.6584 PARKS - OTHER EXPENSES $13,579 $32,936 $1,943 $0 $15,000 $15,000 $13,430 $15,000 $9,200 ($5,800) -38.67% $0 202.08.94.74.6585 PARKS - BOXHORN $45,957 $74 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6586 PARKS - MOORLAND $17,866 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $1,924,496 $913,255 $307,490 $415,809 $281,603 $281,603 $268,666 $287,873 $182,253 ($99,350)-35.28%$0 EXPENDITURES Total $1,903,952 $469,086 $333,177 $723,587 $425,000 $425,000 $66,613 $136,000 $559,200 $134,200 31.58%$0 PARK DEDICATION Total $20,544 $444,168 ($25,687)($307,779)($143,397)($143,397)$202,053 $151,873 ($376,947)($233,550)162.87%$0 FUND BALANCE:$235,189 $679,358 $653,670 $345,892 $202,495 $202,495 $547,945 $497,765 $120,818 ($81,677)-40.34%$0 Note: $37,000 is reserved for future lauch related maintenance. Page 41 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 26, 2017 PARK IMPROVEMENT: 203.08.94.74.4427 PARK - SUBDIVIDER FEES $79,002 $9,769 $124,146 $15,048 $5,000 $5,000 $60,192 $65,000 $10,000 $5,000 100.00% $0 203.08.94.74.4531 INTEREST ON INVESTMENTS $77 $105 $229 $510 $50 $50 $0 $0 $0 ($50) -100.00% $0 203.20.00.00.8210 TRF FROM LANDFILL $0 $0 $0 $0 $340,000 $340,000 $340,000 $340,000 $0 ($340,000) -100.00% $0 203.08.94.74.6501 PARKS - PROJECTS $0 $0 $28,076 $244,893 $353,536 $353,536 $2,350 $10,000 $0 ($353,536)-100.00%$0 REVENUES Total $79,079 $9,874 $124,375 $15,558 $5,050 $5,050 $60,192 $65,000 $10,000 $4,950 98.02%$0 EXPENDITURES Total $0 $0 $28,076 $244,893 $353,536 $353,536 $2,350 $10,000 $0 ($353,536)0.00%$0 PARK IMPROVEMENT Total $79,079 $9,874 $96,300 ($229,335)($348,486)($348,486)$57,842 $55,000 $10,000 $358,486 -102.87%$0 FUND BALANCE:$116,811 $126,685 $222,985 ($6,350)($354,836)($354,836)$51,492 $48,650 $58,650 $413,486 -116.53%$0 Page 42 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 26, 2017 REFUSE & RECYCLING: 205.03.00.00.4137 RECYCLING GRANT FUNDS $73,223 $73,142 $73,127 $92,435 $92,435 $92,435 $92,091 $92,091 $90,000 ($2,435) -2.63% $0 205.03.00.00.4339 RECYCLING-CURBSIDE USER CHARGE $333,380 $335,173 $337,919 $339,916 $340,000 $340,000 $170,652 $340,000 $342,000 $2,000 0.59% $0 205.03.00.00.4531 INTEREST INCOME $455 $397 $582 $2,133 $625 $625 $0 $0 $0 ($625) -100.00% $0 205.03.00.00.4552 WASTE MANAGEMENT FEES $26,421 $29,174 $31,396 $33,618 $33,000 $33,000 $18,280 $33,000 $33,500 $500 1.52% $0 205.03.00.00.4810 RECYCLING PENALTY $2,285 $1,931 $2,100 $1,985 $2,000 $2,000 $1,375 $2,000 $2,000 $0 0.00% $0 205.03.00.00.5101 SALARIES & WAGES $88,541 $74,182 $88,452 $95,285 $114,426 $114,426 $19,550 $105,000 $115,406 $980 0.86% $0 205.03.00.00.5102 OVERTIME - RECYCLING $71 $928 $66 $261 $259 $259 $8 $250 $763 $504 194.05% $0 205.03.00.00.5201 FICA $6,564 $5,590 $6,590 $7,210 $8,883 $8,883 $1,503 $8,050 $8,946 $63 0.71% $0 205.03.00.00.5202 PENSION $5,083 $4,695 $5,443 $5,498 $7,416 $7,416 $1,330 $7,160 $7,342 ($74) -1.00% $0 205.03.00.00.5203 HEALTH INSURANCE $14,987 $14,247 $13,859 $11,770 $22,065 $22,065 $1,928 $20,000 $26,850 $4,785 21.69% $0 205.03.00.00.5204 LIFE INSURANCE $304 $299 $324 $303 $396 $396 $88 $365 $392 ($4) -1.11% $0 205.03.00.00.5205 FSA FEE EXPENSE $4 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.00.00.5229 HEALTH INS. ALLOWANCE $495 $480 $736 $768 $1,008 $1,008 $512 $772 $768 ($240) -23.81% $0 205.03.00.00.5702 RECYCLING - SUPPLIES $687 $694 $347 $0 $700 $700 $0 $475 $500 ($200) -28.57% $0 205.03.00.00.5704 OTHER SUPPLIES/EXP - RECYCLING $0 $10 $727 $2,077 $500 $500 $813 $813 $1,500 $1,000 200.00% $0 205.03.00.00.5805 ATTORNEY SERVICES $0 $0 $675 $629 $1,000 $1,000 $0 $750 $1,000 $0 0.00% $0 205.03.00.00.5820 RECYCLING - OUTSIDE SERVICES $278,203 $295,615 $312,598 $301,051 $315,000 $315,000 $177,232 $313,000 $325,550 $10,550 3.35% $0 205.03.00.00.6001 NOTICES AND PUBLICATIONS $0 $0 $59 $0 $100 $100 $0 $0 $100 $0 0.00% $0 205.03.00.00.6056 OTHER EXPENSE $20,375 $21,129 $20,147 $22,041 $70,000 $70,000 $12,203 $25,000 $75,000 $5,000 7.14% $0 205.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $0 $5,000 $0 0.00% $0 205.03.00.00.6501 RECYCLING EQUIP $0 $3,400 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 205.03.30.00.4339 REFUSE - CURBSIDE USER CHRG $648,275 $651,686 $656,974 $660,809 $660,500 $660,500 $331,763 $662,000 $662,500 $2,000 0.30% $0 205.03.30.00.4536 REFUSE - MISC REVENUE $65 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.30.00.4810 REFUSE PENALTY $10,161 $9,292 $9,491 $9,079 $9,000 $9,000 $2,685 $9,000 $9,000 $0 0.00% $0 205.03.30.00.5101 SALARIES AND WAGES $18,014 $20,976 $21,459 $21,073 $26,624 $26,624 $12,956 $20,500 $21,856 ($4,768) -17.91% $0 205.03.30.00.5102 OVERTIME - REFUSE $74 $0 $0 $38 $259 $259 $8 $50 $262 $3 0.97% $0 205.03.30.00.5201 FICA $1,360 $1,576 $1,514 $1,672 $2,134 $2,134 $1,017 $1,572 $1,751 ($383) -17.94% $0 205.03.30.00.5202 PENSION $1,206 $1,466 $1,330 $1,394 $1,828 $1,828 $882 $1,397 $1,482 ($346) -18.93% $0 205.03.30.00.5203 HEALTH INSURANCE $3,568 $3,826 $1,435 $2,826 $3,175 $3,175 $1,650 $2,750 $3,175 $0 0.01% $0 205.03.30.00.5204 LIFE INSURANCE $68 $72 $44 $80 $88 $88 $51 $77 $83 ($5) -5.52% $0 205.03.30.00.5205 FSA FEE $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.30.00.5229 HEALTH INS. ALLOWANCE $480 $480 $736 $768 $1,008 $1,008 $512 $768 $768 ($240) -23.81% $0 205.03.30.00.5704 OTHER SUPPLIES & EXPENSES $4,922 $5,280 $4,754 $7,575 $5,000 $5,000 $3,259 $5,000 $5,000 $0 0.00% $0 205.03.30.00.5805 ATTORNEY SERVICES $0 $0 $385 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.30.00.5820 CONTRACTED SERVICES $632,412 $646,479 $631,927 $504,553 $535,000 $535,000 $312,334 $535,750 $565,000 $30,000 5.61% $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 $1,094,265 $1,100,794 $1,111,589 $1,139,976 $1,137,560 $1,137,560 $616,847 $1,138,091 $1,139,000 $1,440 0.13%$0 EXPENDITURES Total $1,087,427 $1,111,424 $1,123,609 $996,872 $1,126,869 $1,126,869 $552,835 $1,054,499 $1,173,494 $46,625 0.00%$0 REFUSE & RECYCLING Total $6,838 ($10,629)($12,020)$143,104 $10,691 $10,691 $64,012 $83,592 ($34,494)($45,185)-422.64%$0 FUND BALANCE:$710,899 $700,269 $688,250 $831,354 $842,045 $842,045 $895,366 $914,946 $880,452 $38,407 4.56%$0 Page 43 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 26, 2017 REVOLVING LOAN: 206.06.00.00.4530 INTEREST ON NOTES $4,063 $4,476 $4,195 $6,032 $5,982 $5,982 $1,689 $2,700 $2,400 ($3,582) -59.88% $0 206.06.00.00.4531 INTEREST ON INVESTMENTS $873 $626 $609 $448 $650 $650 $701 $870 $875 $225 34.62% $0 206.06.00.00.4536 WDF - OTHER INCOME $0 $0 $1,015 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.06.00.00.6057 ADMINISTRATIVE CHARGES $7,691 $7,331 $10,704 $8,010 $7,500 $7,500 $4,040 $8,300 $10,000 $2,500 33.33%$0 REVENUES Total $4,936 $5,102 $5,818 $6,480 $6,632 $6,632 $2,390 $3,570 $3,275 ($3,357)-50.62%$0 EXPENDITURES Total $7,691 $7,331 $10,704 $8,010 $7,500 $7,500 $4,040 $8,300 $10,000 $2,500 33.33%$0 REVOLVING LOAN Total ($2,755)($2,229)($4,886)($1,530)($868)($868)($1,650)($4,730)($6,725)($5,857)674.77%$0 FUND BALANCE:$281,365 $279,136 $274,251 $272,720 $271,852 $271,852 $271,070 $267,990 $261,265 ($10,587)-3.89%$0 Page 44 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 26, 2017 EPI STANDING COMMITTEE: 207.01.00.00.4531 INTEREST ON INVESTMENTS $0 $0 $28 $88 $90 $90 $102 $140 $145 $55 61.11% $0 207.01.00.00.4560 LANDFILL HOST FEES $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $0 0.00% $0 207.01.00.00.6055 LANDFILL NEGOTIATING COMM.$4,902 $6,424 $2,733 $1,820 $5,000 $5,000 $946 $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% $0 207.01.00.00.6058 LANDFILL FUND EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 207.20.00.00.8213 TRF FROM FUTURE PARKLAND $0 $0 $21,122 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $10,000 $10,000 $31,150 $10,088 $10,090 $10,090 $10,102 $10,140 $10,145 $55 0.55%$0 EXPENDITURES Total $6,402 $7,924 $4,233 $3,320 $6,500 $6,500 $1,696 $4,000 $6,500 $0 0.00%$0 EPI STANDING COMMITTEE Total $3,598 $2,076 $26,917 $6,768 $3,590 $3,590 $8,405 $6,140 $3,645 $55 1.53%$0 FUND BALANCE:$51,416 $53,493 $80,410 $87,178 $90,768 $90,768 $95,584 $93,318 $96,963 $6,195 6.83%$0 Page 45 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 26, 2017 CABLE: 209.01.00.00.5101 SALARIES AND WAGES $17,208 $10,530 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5201 FICA $1,228 $758 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5202 PENSION $1,147 $737 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5203 HEALTH INSURANCE $4,748 $3,093 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5204 LIFE INSURANCE $76 $45 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5205 FLEX SPENDING FEE $16 $7 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.6050 CABLE EXPENSES $7,033 $7,496 $0 $0 $109,784 $109,784 $46,553 $90,000 $19,784 ($90,000) -81.98% $0 209.01.00.00.6057 ADMINISTRATIVE CHARGES $3,000 $3,100 $3,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 EXPENDITURES Total $34,457 $25,767 $3,000 $0 $109,784 $109,784 $46,553 $90,000 $19,784 ($90,000)-81.98%$0 CABLE Total ($34,457)($25,767)($3,000)$0 ($109,784)($109,784)($46,553)($90,000)($19,784)$90,000 -81.98%$0 FUND BALANCE:$138,551 $112,784 $109,784 $109,784 ($0)($0)$63,231 $19,784 ($0)$0 0.00%$0 Page 46 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 26, 2017 LANDFILL: 210.03.00.00.4531 INTEREST ON INVESTMENTS $3,652 $2,175 $2,704 $6,991 $2,000 $2,000 $0 $8,500 $12,000 $10,000 500.00% $0 210.03.00.00.4542 MISCELLANEOUS REIMBURSEMENT $45,024 $46,825 $48,697 $50,645 $52,672 $52,672 $0 $52,672 $54,778 $2,106 4.00% $0 210.03.00.00.4560 LANDFILL HOST FEES $838,719 $1,242,368 $1,565,921 $1,252,841 $1,211,000 $1,211,000 $576,057 $1,327,000 $1,287,000 $76,000 6.28% $0 210.03.00.00.5805 ATTORNEY $0 $1,308 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.03.00.00.5815 ENGINEERING FEES $0 $5,796 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.03.00.00.5816 LANDFILL OVERSITE AUDIT $65,511 $54,573 $57,319 $46,755 $60,000 $60,000 $26,118 $50,000 $60,000 $0 0.00% $0 210.03.00.00.6055 LANDFILL NEGOTIATING COMM.$3,641 $0 $0 $0 $2,500 $2,500 $0 $0 $0 ($2,500) -100.00% $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 $1,652,210 $645,690 $80,000 $230,000 $100,000 $100,000 $100,000 $100,000 $0 ($100,000) -100.00% $0 210.30.00.00.9203 TRF TO PARK IMPROVEMENTS $0 $0 $0 $0 $340,000 $340,000 $340,000 $340,000 $0 ($340,000) -100.00% $0 210.30.00.00.9216 TRANSFER TO STORMWATER FUND $0 $0 $120,000 $205,000 $0 $0 $0 $0 $100,000 $100,000 #DIV/0! $0 210.30.00.00.9410 TRF TO CAPITAL EQUIP FUND $1,075,000 $1,263,583 $1,585,000 $1,412,500 $800,000 $800,000 $800,000 $800,000 $550,000 ($250,000)-31.25%$0 REVENUES Total $887,395 $1,291,368 $1,617,323 $1,310,478 $1,265,672 $1,265,672 $576,057 $1,388,172 $1,353,778 $88,106 6.96%$0 EXPENDITURES Total $2,801,362 $1,975,950 $1,847,319 $1,899,255 $1,307,500 $1,307,500 $1,268,618 $1,295,000 $715,000 ($592,500)-45.32%$0 LANDFILL Total ($1,913,967)($684,582)($229,996)($588,777)($41,828)($41,828)($692,560)$93,172 $638,778 $680,606 -1627.15%$0 FUND BALANCE:$3,056,672 $2,372,090 $2,142,094 $1,553,317 $1,511,489 $1,511,489 $860,757 $1,646,489 $2,285,267 $773,778 51.19%$0 Page 47 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 26, 2017 WELL TESTING RESERVE: 214.01.00.00.4531 INTEREST ON INVESTMENTS $488 $452 $722 $2,473 $775 $775 $0 $2,500 $2,575 $1,800 232.26% $0 214.01.00.00.4560 LANDFILL HOST FEES $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $0 0.00%$0 REVENUES Total $33,488 $33,452 $33,722 $35,473 $33,775 $33,775 $33,000 $35,500 $35,575 $1,800 5.33%$0 EXPENDITURES Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 WELL TESTING RESERVE Total $33,488 $33,452 $33,722 $35,473 $33,775 $33,775 $33,000 $35,500 $35,575 $1,800 5.33%$0 FUND BALANCE:$505,225 $538,677 $572,399 $607,873 $641,648 $641,648 $640,873 $643,373 $678,948 $37,300 5.81%$0 Page 48 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 26, 2017 CONSERVATION: 215.06.00.00.4140 CONSERVATION GRANTS $275 $0 $0 $6,553 $0 $0 ($6,553)$0 $0 $0 #DIV/0! $0 215.06.00.00.4430 CONSERVATION FEE $12,818 $11,559 $30,601 $13,647 $7,500 $7,500 $47,943 $50,000 $10,000 $2,500 33.33% $0 215.06.00.00.4431 TRAIL FEE $2,520 $240 $3,960 $480 $240 $240 $1,920 $2,000 $500 $260 108.33% $0 215.06.00.00.4531 INTEREST ON INVESTMENTS $140 $102 $200 $743 $0 $0 $0 $775 $800 $800 #DIV/0! $0 215.06.00.00.4542 MISC REIMBURSEMENT/DONATIONS $14,713 $6,087 $7,653 $8,246 $5,000 $5,000 $0 $5,000 $5,000 $0 0.00% $0 215.06.00.00.4560 LANDFILL HOST FEES $112,320 $162,775 $199,865 $162,480 $155,500 $155,500 $77,750 $170,000 $165,000 $9,500 6.11% $0 215.06.00.00.5101 SALARIES AND WAGES $82,038 $87,660 $80,490 $65,549 $49,121 $49,121 $25,330 $40,250 $31,102 ($18,019) -36.68% $0 215.06.00.00.5201 FICA TAX $6,177 $6,610 $6,057 $4,939 $3,758 $3,758 $1,899 $3,080 $2,379 ($1,379) -36.69% $0 215.06.00.00.5202 PENSION FUND $4,394 $4,774 $4,834 $3,578 $2,492 $2,492 $1,722 $2,737 $1,244 ($1,248) -50.07% $0 215.06.00.00.5203 HEALTH INSURANCE $7,878 $11,169 $8,771 $6,725 $5,208 $5,208 $3,176 $4,800 $2,604 ($2,604) -50.00% $0 215.06.00.00.5204 LIFE INSURANCE $163 $206 $212 $169 $117 $117 $83 $125 $59 ($58) -49.67% $0 215.06.00.00.5301 TRAINING $267 $114 $0 $130 $300 $300 $0 $150 $300 $0 0.00% $0 215.06.00.00.5302 GASOLINE/OIL/MILEAGE $2,532 $2,108 $1,947 $1,388 $2,175 $2,175 $840 $1,750 $2,175 $0 0.00% $0 215.06.00.00.5303 CONFERENCES & SPECIAL EVENTS $375 $710 $635 $703 $700 $700 $429 $700 $700 $0 0.00% $0 215.06.00.00.5305 DUES & MEMBERSHIPS $425 $325 $330 $415 $400 $400 $220 $400 $400 $0 0.00% $0 215.06.00.00.5601 TELEPHONE REIMB $120 $120 $120 $120 $120 $120 $80 $120 $120 $0 0.00% $0 215.06.00.00.5704 OTHER SUPPLIES & EXPENSES $5,645 $5,731 $2,530 $6,344 $5,750 $5,750 $821 $4,000 $5,750 $0 0.00% $0 215.06.00.00.5801 PROFESSIONAL SERVICES $852 $852 $1,663 $1,620 $1,800 $1,800 $1,185 $1,800 $1,800 $0 0.00% $0 215.06.00.00.5805 ATTORNEY $1,891 $1,505 $389 $0 $1,000 $1,000 $0 $500 $1,000 $0 0.00% $0 215.06.00.00.6008 CONSERVANCY MANAGEMENT $13,634 $5,859 $4,222 $12,297 $20,000 $20,000 $920 $15,000 $20,000 $0 0.00% $0 215.06.00.00.6009 URBAN FORESTRY MGMT $3,166 $3,003 $2,080 $9,845 $7,500 $7,500 $556 $7,500 $7,500 $0 0.00% $0 215.06.00.00.6010 LAND PURCHASES $6,015 $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 $0 $0 $30,000 $30,000 $29,961 $29,961 $0 ($30,000) -100.00% $0 215.30.00.00.9301 TRANSFER TO DEBT SERVICE FUND $50,000 $50,000 $50,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $0 0.00%$0 REVENUES Total $142,786 $180,764 $242,278 $192,148 $168,240 $168,240 $121,060 $227,775 $181,300 $13,060 7.76%$0 EXPENDITURES Total $188,571 $183,747 $167,280 $216,821 $233,440 $233,440 $168,722 $215,873 $180,133 ($53,307)0.00%$0 CONSERVATION Total ($45,785)($2,983)$74,998 ($24,673)($65,200)($65,200)($47,662)$11,902 $1,167 $66,367 -101.79%$0 FUND BALANCE:$119,045 $116,062 $191,060 $166,388 $101,187 $101,187 $118,726 $178,290 $179,457 $78,269 77.35%$0 Page 49 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 26, 2017 STORM WATER: 216.01.00.00.4531 INTEREST ON INVESTMENTS $467 $271 $272 $1,011 $200 $200 $0 $1,050 $250 $50 25.00% $0 216.08.00.00.4542 MISC REVENUE $0 $0 $58,397 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.20.00.00.8210 TRANSFER FROM LANDFILL FUND $0 $0 $120,000 $205,000 $0 $0 $0 $0 $100,000 $100,000 #DIV/0! $0 216.01.00.00.5805 ATTORNEY $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.5101 SALARIES AND WAGES $13,611 $14,186 $15,338 $11,501 $15,806 $15,806 $3,574 $9,330 $16,206 $400 2.53% $0 216.08.00.00.5201 FICA $1,039 $1,091 $1,214 $897 $1,264 $1,264 $263 $714 $1,240 ($24) -1.92% $0 216.08.00.00.5202 PENSION $907 $992 $1,042 $759 $1,075 $1,075 $243 $635 $1,086 $11 1.04% $0 216.08.00.00.5203 HEALTH INSURANCE $1,182 $620 $0 $0 $0 $0 $905 $2,300 $4,488 $4,488 #DIV/0! $0 216.08.00.00.5204 LIFE INSURANCE $10 $12 $14 $11 $16 $16 $3 $10 $18 $2 12.50% $0 216.08.00.00.5229 HEALTH INS ALLOWANCE $240 $576 $720 $540 $720 $720 $0 $0 $0 ($720) -100.00% $0 216.08.00.00.6503 URBAN RURAL DRAINAGE $54,550 $127,609 $93,901 $0 $160,000 $160,000 $0 $160,000 $100,000 ($60,000) -37.50% $0 216.08.00.00.6505 KELSEY DRIVE AREA STUDY $0 $0 $0 $0 $0 $0 $0 $0 $30,000 $30,000 #DIV/0! $0 216.08.00.00.6549 LAKE STREET STORM SEWER $0 $0 $0 $64,633 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.6550 FLINTLOCK TRAIL STORM SEWER $0 $0 $0 $102,091 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.6557 NR 216 COMPLIANCE MS4 $9,750 $8,705 $20,266 $11,437 $20,000 $20,000 $7,551 $15,000 $20,000 $0 0.00% $0 216.30.00.00.9301 TRANSFER TO DEBT SERVICE FUND $75,361 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $467 $271 $178,669 $206,011 $200 $200 $0 $1,050 $100,250 $100,050 50025.00%$0 EXPENDITURES Total $156,651 $153,790 $132,496 $191,870 $198,881 $198,881 $12,539 $187,989 $173,038 ($25,843)0.00%$0 STORM WATER Total ($156,184)($153,519)$46,174 $14,141 ($198,681)($198,681)($12,539)($186,939)($72,788)$125,893 -63.36%$0 FUND BALANCE:$368,977 $215,458 $261,632 $275,773 $77,092 $77,092 $263,234 $88,834 $16,046 ($61,046)-79.19%$0 Page 50 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 26, 2017 RESIDUAL TIF: 220.01.00.00.4530 INTEREST ON NOTES/CLOSING COST $0 $1,560 $5,497 $4,265 $2,620 $2,620 $3,002 $4,500 $3,780 $1,160 44.25% $0 220.01.00.00.4531 INTEREST ON INVESTMENTS $818 $628 $745 $2,088 $725 $725 $0 $725 $200 ($525) -72.41% $0 220.01.00.00.4922 GRANT FUNDING/REIMBURSEMENTS $7,500 $18,395 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.01.00.00.5704 MISC EXPENSES/BUSINESS LOANS $37,693 $30,004 $13,466 $34,083 $50,000 $50,000 $51,166 $51,166 $50,000 $0 0.00% $0 220.30.00.00.9411 TRF TO TID 11 $0 $0 $0 $0 $500,000 $500,000 $500,000 $500,000 $53,534 ($446,466)-89.29%$0 REVENUES Total $8,318 $20,583 $6,242 $6,353 $3,345 $3,345 $3,002 $5,225 $3,980 ($525)-15.69%$0 EXPENDITURES Total $37,693 $30,004 $13,466 $34,083 $550,000 $550,000 $551,166 $551,166 $103,534 ($446,466)0.00%$0 RESIDUAL TIF Total ($29,375)($9,421)($7,224)($27,730)($546,655)($546,655)($548,164)($545,941)($99,554)$445,941 -81.58%$0 FUND BALANCE:$800,801 $791,381 $784,157 $756,427 $209,772 $209,772 $208,263 $210,486 $110,932 ($98,840)-47.12%$0 Page 51 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 26, 2017 TID #8: 228.01.00.00.4001 TIF #8 GENERAL PROPERTY TAX $82,082 $208,144 $106,832 $110,466 $112,000 $112,000 $133,524 $133,524 $122,150 $10,150 9.06% $0 228.01.00.00.4122 ST AID EXMPT COMPUTER REPLACMT $3,550 $3,917 $2,736 $3,249 $3,000 $3,000 $3,418 $3,418 $3,000 $0 0.00% $0 228.01.00.00.5810 AUDIT & SPECIAL A/C SERV $5,000 $5,000 $6,050 $5,150 $5,150 $5,150 $1,425 $5,150 $5,150 $0 0.00% $0 228.30.00.00.9301 TRF TO DEBT SERVICE $80,632 $207,061 $103,518 $108,565 $109,850 $109,850 $131,792 $131,792 $120,000 $10,150 9.24%$0 REVENUES Total $85,632 $212,061 $109,568 $113,715 $115,000 $115,000 $136,942 $136,942 $125,150 $10,150 8.83%$0 EXPENDITURES Total $85,632 $212,061 $109,568 $113,715 $115,000 $115,000 $133,217 $136,942 $125,150 $10,150 0.00%$0 TID #8 Total $0 $0 $0 $0 $0 $0 $3,725 $0 $0 $0 0.00%$0 FUND BALANCE:$0 $0 $0 $0 $0 $0 $3,725 $0 $0 $0 0.00%$0 TID #9: 229.01.00.00.4001 TIF #9 GENERAL PROPERTY TAX $219,699 $231,571 $216,871 $240,976 $225,000 $225,000 $227,416 $227,416 $230,000 $5,000 2.22% $0 229.01.00.00.4122 ST AID EXEMPT COMPUTER REPLACE $3,318 $2,192 $1,988 $2,381 $2,000 $2,000 $3,543 $3,543 $3,000 $1,000 50.00% $0 229.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $5,000 $5,000 $5,000 $6,150 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 229.01.00.00.6001 NOTICES & PUBLICATIONS $0 $0 $0 $173 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.30.00.00.9265 TRF TO CDA FUND $177,980 $150,842 $163,300 $170,500 $167,500 $167,500 $167,500 $167,500 $163,000 ($4,500)-2.69%$0 REVENUES Total $223,017 $233,763 $218,859 $243,357 $227,000 $227,000 $230,959 $230,959 $233,000 $6,000 2.64%$0 EXPENDITURES Total $182,980 $155,842 $168,300 $176,823 $172,650 $172,650 $167,650 $172,650 $168,150 ($4,500)0.00%$0 TID #9 Total $40,037 $77,922 $50,559 $66,533 $54,350 $54,350 $63,309 $58,309 $64,850 $10,500 19.32%$0 FUND BALANCE:$274,841 $352,763 $403,322 $469,855 $421,462 $421,462 $533,164 $528,164 $593,014 $171,552 40.70%$0 TID #10: 230.01.00.00.4001 TIF #10 GENERAL PROPERTY TAX $906,293 $933,865 $911,164 $912,387 $915,000 $915,000 $969,899 $969,899 $970,000 $55,000 6.01% $0 230.01.00.00.4122 COMPUTER STATE AID $5,963 $4,081 $2,802 $3,865 $3,000 $3,000 $2,839 $2,839 $2,750 ($250) -8.33% $0 230.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $5,000 $5,000 $7,100 $5,150 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 230.08.91.19.6520 DEVELOPER INCENTIVES $395,485 $0 $450,000 $92,727 $0 $0 $0 $0 $0 $0 #DIV/0! $0 230.30.00.00.9301 TRF TO DEBT SERVICE $455,513 $738,134 $684,308 $674,300 $636,362 $636,362 $636,362 $636,362 $849,745 $213,383 33.53%$0 REVENUES Total $912,256 $937,946 $913,966 $916,252 $918,000 $918,000 $972,738 $972,738 $972,750 $54,750 5.96%$0 EXPENDITURES Total $855,998 $743,134 $1,141,408 $772,177 $641,512 $641,512 $636,512 $641,512 $854,895 $213,383 0.00%$0 TID #10 Total $56,258 $194,813 ($227,442)$144,075 $276,488 $276,488 $336,226 $331,226 $117,855 ($158,633)0.00%$0 FUND BALANCE:$153,934 $348,747 $121,305 $265,379 $258,497 $258,497 $601,605 $596,605 $714,460 $455,963 0.00%$0 TID #11: 231.01.00.00.4001 TIF #11 GENERAL PROPERTY TAX $0 $0 $0 $0 $0 $0 $0 $0 $65,000 $65,000 #DIV/0! $0 231.01.00.00.4122 COMPUTER STATE AID $0 $0 $0 $0 $0 $0 $0 $0 $500 $500 #DIV/0! $0 231.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 231.08.91.19.6520 DEVELOPER INCENTIVES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 231.30.00.00.9301 TRF TO DEBT SERVICE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 231.30.00.00.9411 TRF TO PARKLAND CAPITAL #411 $0 $0 $0 $0 $0 $0 $0 $0 $65,000 $65,000 #DIV/0!$0 REVENUES Total $0 $0 $0 $0 $0 $0 $0 $0 $65,500 $65,500 #DIV/0!$0 EXPENDITURES Total $0 $0 $0 $0 $0 $0 $0 $0 $65,000 $65,000 0.00%$0 TID #11 Total $0 $0 $0 $0 $0 $0 $0 $0 $500 $500 0.00%$0 FUND BALANCE:$0 $0 $0 $0 $0 $0 $0 $0 $500 $500 0.00%$0 Page 52 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 26, 2017 COMMUNITY DEVELOPMENT AUTHORITY: 265.06.00.00.4531 INTEREST ON INVESTMENTS $251 $0 $0 $0 $385 $385 $0 $0 $0 ($385) -100.00% $0 265.20.00.00.8229 TRF FROM TIF 229 $177,980 $150,842 $163,300 $170,500 $167,500 $167,500 $167,500 $167,500 $163,000 ($4,500) -2.69% $0 265.06.00.00.5704 OTHER SUPPLIES & EXPENSES $0 $0 $0 $0 $500 $500 $0 $0 $0 ($500) -100.00% $0 265.06.00.00.5801 PROFESSIONAL SERVICES $2,160 $0 $115 $0 $3,000 $3,000 $0 $0 $0 ($3,000) -100.00% $0 265.06.00.00.5805 ATTORNEY $0 $537 $0 $0 $2,000 $2,000 $0 $0 $0 ($2,000) -100.00% $0 265.06.00.00.6518 JANESVILLE RD - TC STREETSCAPE $3,560 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 265.30.00.00.9303 TRF TO CDA DEBT SERV $177,980 $150,842 $163,300 $170,500 $167,500 $167,500 $167,500 $167,500 $163,000 ($4,500)-2.69%$0 REVENUES Total $178,231 $150,842 $163,300 $170,500 $167,885 $167,885 $167,500 $167,500 $163,000 ($4,885)-2.91%$0 EXPENDITURES Total $183,700 $151,379 $163,415 $170,500 $173,000 $173,000 $167,500 $167,500 $163,000 ($10,000)0.00%$0 COMMUNITY DEVELOPMENT AUTHORITY Total ($5,469)($537)($115)$0 ($5,115)($5,115)$0 $0 $0 $5,115 0.00%$0 FUND BALANCE:$191,007 $190,469 $190,354 $190,354 $176,837 $176,837 $190,354 $190,354 $190,354 $13,517 7.64%$0 Page 53 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2018 BUDGET 2018 2018 2013 2014 2015 2016 2017 2017 8/31 2017 2018 $ Change % Change 2018 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2017 from 2017 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 26, 2017 COMPENSATED ABSENCES: 270.01.00.00.4531 INTEREST ON INVESTMENTS $3,333 $2,594 $3,440 $10,446 $3,750 $3,750 $0 $11,000 $11,500 $7,750 206.67% $0 270.20.00.00.8100 TRF FROM GENERAL FUND $0 $2,805,819 $42,063 $78,667 $40,000 $40,000 $40,000 $40,000 $50,000 $10,000 25.00% $0 270.01.00.00.5103 EMPLOYEE PAYOUT $131,876 $534,702 $210,291 $162,542 $150,000 $150,000 $94,271 $210,000 $175,000 $25,000 16.67% $0 270.01.00.00.5201 FICA $10,088 $40,431 $16,621 $12,435 $11,475 $11,475 $7,212 $16,065 $13,388 $1,913 16.67% $0 270.01.00.00.5203 HEALTH ALLOW - SEVERANCE $0 $15,919 $6,979 $0 $15,000 $15,000 $0 $0 $0 ($15,000)-100.00%$0 REVENUES Total $3,333 $2,808,413 $45,503 $89,114 $43,750 $43,750 $40,000 $51,000 $61,500 $17,750 40.57%$0 EXPENDITURES Total $141,964 $591,052 $233,891 $174,977 $176,475 $176,475 $101,483 $226,065 $188,388 $11,913 0.00%$0 COMPENSATED ABSENCES Total ($138,631)$2,217,361 ($188,389)($85,863)($132,725)($132,725)($61,483)($175,065)($126,888)$5,837 0.00%$0 FUND BALANCE:$545,755 $2,763,116 $2,574,727 $2,488,864 $142,932 $142,932 $2,427,381 $2,313,799 $2,186,911 $2,043,979 1430.04%$0 GRAND TOTAL SPECIAL REVENUE FUND BALANCE $7,588,775 $9,679,211 $9,270,400 $8,414,807 $4,593,240 $4,593,240 $7,772,769 $8,238,846 $8,374,037 $3,780,797 82.31%$0 Page 54 SECTION 8 PROPOSED 2018 CAPITAL PROJECT BUDGETS Page 55 CITY OF MUSKEGO CAPITAL PROJECTS SUMMARY PROPOSED 2018 BUDGET CAPITAL CAPITAL PROJECT DEPARTMENT EXPENDITURE BORROWING TOTAL FUNDING (Landfill)(Debt Issuance) ELECTION ELECTRONIC POLL BOOKS FINANCE& ADMINISTRATION $23,256 $23,256 FACILITY - CITY HALL NEW BUILDING/REMODEL BUILDING MAINTENANCE $3,221,400 $3,221,400 A/V TECHNOLOGY-New CH - (Portion moved to 2019)INFORMATION TECHNOLOGY $95,000 $95,000 MS LICENSING COMPLIANCE INFORMATION TECHNOLOGY $15,590 $15,590 MULTI-FUNCTION PRINTING DEVICES INFORMATION TECHNOLOGY $35,000 $35,000 FIREWALL REDUNDANT & 911 REPLACEMENT INFORMATION TECHNOLOGY $15,100 $15,100 WIRELESS CAMARAS (Increased to include 3 Build Outs)INFORMATION TECHNOLOGY $118,150 $118,150 KIP REPLACEMENT INFORMATION TECHNOLOGY $19,216 $19,216 FACILITY - NEW PD BUILDING/REMODEL POLICE $350,000 $2,400,000 $2,750,000 DETECTIVE VEHICLE (Moved to 2019)POLICE $0 $0 BOAT REPLACEMENT POLICE $33,900 $33,900 REDMAN EQUIPMENT POLICE $6,600 $6,600 REMOTE AREA LIGHTING SYSTEM POLICE $3,500 $3,500 TRANSPORT SQUAD POLICE $85,735 $85,735 TCVFD EQUIPMENT (Council approval 9/8/15)TC VOLUNTEER FIRE DEPT $375,000 $375,000 ADDRESS SIGNS (Public Safety Committee Rec-Deferred)TC VOLUNTEER FIRE DEPT $0 $0 CHILDREN'S AREA REDESIGN ($189,537 Donation)LIBRARY $292,037 $292,037 CARPETING LIBRARY $50,000 $50,000 PUBLIC FURNITURE LIBRARY $15,000 $15,000 MOORLAND RECONSTRUCTION PW&D - ENGINEERING $4,696,713 $4,696,713 HILLENDALE DRIVE PW&D - ENGINEERING $170,000 $170,000 BAYLANE DRIVE RECONSTRUCTION PW&D - ENGINEERING $200,000 $200,000 WE ENERGIES BRIDGE TRAIL PW&D - ENGINEERING $30,000 $30,000 COMP PLAN UPDATE PW&D - ENGINEERING $42,500 $42,500 CITY GARAGE MAINTENANCE/ADDITION DPW & UTILITIES $2,187,107 $2,187,107 PICKUP TRUCK DPW $40,000 $40,000 ASPHALT ROLLER (Moved to 2019)DPW $0 $0 TRI DECK MOWER DPW $40,000 $40,000 OUTFRONT MOWER DPW $30,000 $30,000 SALT SHED ROOF DPW $30,000 $30,000 PAVEMENT STRIPER (Moved to 2019)DPW $0 $0 ROADSIDE MOWER (Moved to 2019)DPW $0 $0 LEAF SUCKER MACHINE DPW $25,000 $25,000 $1,675,584 $12,970,220 $14,645,804 October 5, 2017 TOTAL CAPITAL PROJECTS Page 56 CITY OF MUSKEGO CAPITAL BORROWING FUND PROPOSED 2018 BUDGET 2015 2016 2017 2017 2017 2017 2018 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION APPROVAL 8/31/17 REVENUES: 401.08.00.00.4150 GOVERNMENT GRANTS 0000000 401.08.00.00.4531 INTEREST ON INVESTMENTS 0 6,330 4,500 4,500 0 20,000 25,000 401.08.90.06.4565 REOFFERING PREMIUM 0 118,845 150,000 150,000 0 330,000 0 TOTAL REVENUES:0 125,175 154,500 154,500 0 350,000 25,000 EXPENDITURES: NON-DEPARTMENTAL 401.08.90.06.7004 DEBT DISCOUNT 0 118,845 150,000 150,000 0 330,000 0 TOTAL NON-DEPARTMENTAL:0 118,845 150,000 150,000 0 330,000 0 BUILDING 401.08.90.09.6550 FACILITY PLAN - CITY HALL 0 0 4,244,301 4,244,301 530,520 3,459,600 3,316,400 TOTAL BUILDING:0 0 4,244,301 4,244,301 530,520 3,459,600 3,316,400 PW&D - ENGINEERING DIVISION 401.08.91.19.6503 MOORLAND RECONSTRUCTION 0000002,335,956 401.08.91.19.6504 BAYLANE DR RECONSTRUCTION 000000200,000 401.08.91.19.6507 HILLENDALE DR RECONSTRUCTION 000000170,000 401.08.93.51.6550 FACILITY PLAN - CITY GARAGE 0 1,096,017 2,048,456 2,048,456 0 0 2,187,107 TOTAL PW&D ENGINEERING DIVISION:0 1,096,017 2,048,456 2,048,456 0 0 4,893,063 PUBLIC SAFETY 401.08.91.20.6550 FACILITIES PLAN - POLICE 0 0 0 0 0 0 2,400,000 TOTAL PUBLIC SAFETY:0 0 0 0 0 0 2,400,000 TOTAL EXPENDITURES:0 1,214,862 6,442,757 6,442,757 530,520 3,789,600 10,609,463 OTHER FINANCING SOURCES/(USES): 401.20.00.00.8902 PROCEEDS FROM DEBT ISSUANCE 0 7,125,000 10,125,000 10,125,000 0 18,000,000 0 401.20.00.00.8605 TRF FROM WATER UTILITY FUND 0000000 401.20.00.00.8210 TRF FROM LANDFILL FUND 0000000 401.30.00.00.9301 TRF TO DEBT SERVICE FUND 0000000 401.30.00.00.9605 TRF TO WATER UTIL 74,313 0 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES/(USES): 74,313 7,125,000 10,125,000 10,125,000 0 18,000,000 0 NET REVENUES OVER/(UNDER) (74,313)6,035,314 3,836,743 3,836,743 (530,520)14,560,400 (10,584,463) FUND BALANCE END OF YEAR 2014: 74,313 PROJECTED FUND BALANCE END OF YEAR: (0)6,035,314 9,872,057 9,872,057 5,504,794 20,595,714 10,011,251 September 18, 2017 Page 57 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2018 BUDGET 2015 2016 2017 2017 2017 2017 2018 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION APPROVAL 08/31/17 REVENUES: 410.08.00.00.4132 TRANSPORTATION AID 250,458000000 410.08.00.00.4150 GOVERNMENT GRANTS 164,000000000 410.08.00.00.4542 MISC REIMBURSEMENT 62,169 65,845 0 0 4,000 4,000 100,000 410.08.00.00.4552 SALE OF EQUIPMENT 0 57,430 0 0 17,000 17,000 0 TOTAL REVENUES: 476,627 123,275 0 0 21,000 21,000 100,000 EXPENDITURES: MAYOR / FINANCE & ADMINISTRATION 410.08.90.01.6502 RECODIFICATION 3,5800003,5807,1600 410.08.90.02.6506 ELECTION EQUIPMENT 27,0120000023,256 410.08.90.03.6503 UPGRADE FIN SOFTWARE TO SQL 8,400 0 0 0 0 0 0 TOTAL MAYOR / FINANCE & ADMINISTRATION: 38,992 0 0 0 3,580 7,160 23,256 ASSESSOR 410.08.90.04.6502 IAS SOFTWARE UPGRADE 60,700 0 0 00 0 0 TOTAL ASSESSOR: 60,700 0 0 0 0 0 0 NON-DEPARTMENTAL 410.08.90.06.6567 HISTORICAL FARM BUILDING 4,600 200 0 0 0 0 0 TOTAL NON-DEPARTMENTAL: 4,600 200 0 0 0 0 0 BUILDING MAINTENANCE 410.08.90.09.6503 CITY HALL HVAC 0000000 410.08.90.09.6550 FACILITY PLAN - CITY HALL RENO 60,958 211,792 0 0 3,724 55,891 0 TOTAL BUILDING MAINTENACE: 60,958 211,792 0 0 3,724 55,891 0 INFORMATION TECHNOLOGY 410.08.90.14.6502 SERVER REPLACEMENT 0000000 410.08.90.14.6503 MULTI-FUNCTION PRINTING DEVICE 15,501 0 25,000 25,000 0 0 35,000 410.08.90.14.6504 KIP REPLACEMENT 9,7820000019,216 410.08.90.14.6505 A/V TECHNOLOGY 0000000 410.08.90.14.6510 911 EQUIPMENT (PSAP UPGRADE)157,486 84,622 0 0 0 0 0 410.08.90.14.6512 FIREWALL 2 & 911 REPLACEMENT 00000015,100 410.08.90.14.6513 SWITCH REPLACEMENTS 0 0 20,070 20,070 0 20,070 0 410.08.90.14.6514 CORE SWITCH 0 9,699 0 0 0 0 0 410.08.90.14.6515 UPS BATTERIES 0 3,979 0 0 0 0 0 410.08.90.14.6516 LICENSING 00000015,590 410.08.90.14.6518 EMAIL SERVER CLIENT UPGRADE 0 0 4,000 4,000 3,673 3,673 0 410.08.90.14.6519 ARISTOTLEINSIGHT SOFTWARE 0 13,416 0 0 0 0 0 410.08.90.14.6521 UNITRENDS BACKUP 0 0 42,000 42,000 38,744 38,744 0 410.08.90.14.6523 WIRELESS CAMERAS 0 0 0 0 0 0 36,185 TOTAL INFORMATION TECHNOLOGY: 182,769 111,716 91,070 91,070 42,417 62,487 121,091 POLICE 410.08.91.20.6502 HVAC 13,002000000 410.08.91.20.6507 RADIOS 38,804 37,427 0 0 218 218 0 410.08.91.20.6508 VESTS 0 899 0 0 0 0 0 410.08.91.20.6510 NON-LETHAL WEAPONS 0 0 16,700 16,700 18,104 18,104 0 410.08.91.20.6511 TACTICAL TEAM HEADSET 0 6,789 0 0 0 0 0 410.08.91.20.6512 OFFICER BODY CAMERA 0 0 40,500 40,500 0 40,500 0 410.08.91.20.6513 BOAT REPLACEMENT 00000033,900 410.08.91.20.6514 SECUIRTY AND SURVEILLANCE 49,519000000 410.08.91.20.6517 DETECTIVE VEHICLE 0000000 410.08.91.20.6519 DRONE 0 0 7,491 7,491 4,476 7,491 0 410.08.91.20.6520 FX/REDMAN TRAINING EQUIPMENT 0 0 11,500 11,500 6,022 11,500 6,600 410.08.91.20.6521 RIFLE PLATE & CARRIER 0 0 12,600 12,600 290 12,600 0 410.08.91.20.6526 REMOTE AREA LIGHTING SYSTEM 0000003,500 410.08.91.20.6527 TRANSPORT SQUAD 00000085,735 410.08.91.20.6550 FACILITY PLAN - PD NEW BLDG 96,583 29,739 379,846 379,846 14,170 170,057 350,000 TOTAL POLICE: 197,908 74,854 468,637 468,637 43,280 260,470 479,735 September 18, 2017 Page 58 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2018 BUDGET 2015 2016 2017 2017 2017 2017 2018 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION APPROVAL 08/31/17 REVENUES: 410.08.00.00.4132 TRANSPORTATION AID 250,458 0 0 0 0 0 0 410.08.00.00.4150 GOVERNMENT GRANTS 164,000 0 0 0 0 0 0 410.08.00.00.4542 MISC REIMBURSEMENT 62,169 65,845 0 0 4,000 4,000 100,000 410.08.00.00.4552 SALE OF EQUIPMENT 0 57,430 0 0 17,000 17,000 0 TOTAL REVENUES: 476,627 123,275 0 0 21,000 21,000 100,000 EXPENDITURES: MAYOR / FINANCE & ADMINISTRATION 410.08.90.01.6502 RECODIFICATION 3,580 0 0 0 3,580 7,160 0 410.08.90.02.6506 ELECTION EQUIPMENT 27,012 0 0 0 0 0 23,256 410.08.90.03.6503 UPGRADE FIN SOFTWARE TO SQL 8,400 0 0 0 0 0 0 TOTAL MAYOR / FINANCE & ADMINISTRATION: 38,992 0 0 0 3,580 7,160 23,256 ASSESSOR 410.08.90.04.6502 IAS SOFTWARE UPGRADE 60,700 0 0 00 0 0 TOTAL ASSESSOR: 60,700 0 0 0 0 0 0 NON-DEPARTMENTAL 410.08.90.06.6567 HISTORICAL FARM BUILDING 4,600 200 0 0 0 0 0 TOTAL NON-DEPARTMENTAL: 4,600 200 0 0 0 0 0 BUILDING MAINTENANCE 410.08.90.09.6503 CITY HALL HVAC 0000000 410.08.90.09.6550 FACILITY PLAN - CITY HALL RENO 60,958 211,792 0 0 3,724 55,891 0 TOTAL BUILDING MAINTENACE: 60,958 211,792 0 0 3,724 55,891 0 INFORMATION TECHNOLOGY 410.08.90.14.6502 SERVER REPLACEMENT 0000000 410.08.90.14.6503 MULTI-FUNCTION PRINTING DEVICE 15,501 0 25,000 25,000 0 0 35,000 410.08.90.14.6504 KIP REPLACEMENT 9,782 0 0 0 0 0 19,216 410.08.90.14.6505 A/V TECHNOLOGY 0000000 410.08.90.14.6510 911 EQUIPMENT (PSAP UPGRADE) 157,486 84,622 0 0 0 0 0 410.08.90.14.6512 FIREWALL 2 & 911 REPLACEMENT 00000015,100 410.08.90.14.6513 SWITCH REPLACEMENTS 0 0 20,070 20,070 0 20,070 0 410.08.90.14.6514 CORE SWITCH 0 9,699 0 0 0 0 0 410.08.90.14.6515 UPS BATTERIES 0 3,979 0 0 0 0 0 410.08.90.14.6516 LICENSING 00000015,590 410.08.90.14.6518 EMAIL SERVER CLIENT UPGRADE 0 0 4,000 4,000 3,673 3,673 0 410.08.90.14.6519 ARISTOTLEINSIGHT SOFTWARE 0 13,416 0 0 0 0 0 410.08.90.14.6521 UNITRENDS BACKUP 0 0 42,000 42,000 38,744 38,744 0 410.08.90.14.6523 WIRELESS CAMERAS 0 0 0 0 0 0 118,150 TOTAL INFORMATION TECHNOLOGY: 182,769 111,716 91,070 91,070 42,417 62,487 203,056 POLICE 410.08.91.20.6502 HVAC 13,002 0 0 0 0 0 0 410.08.91.20.6507 RADIOS 38,804 37,427 0 0 218 218 0 410.08.91.20.6508 VESTS 0 899 0 0 0 0 0 410.08.91.20.6510 NON-LETHAL WEAPONS 0 0 16,700 16,700 18,104 18,104 0 410.08.91.20.6511 TACTICAL TEAM HEADSET 0 6,789 0 0 0 0 0 410.08.91.20.6512 OFFICER BODY CAMERA 0 0 40,500 40,500 0 40,500 0 410.08.91.20.6513 BOAT REPLACEMENT 00000033,900 410.08.91.20.6514 SECUIRTY AND SURVEILLANCE 49,519 0 0 0 0 0 0 410.08.91.20.6517 DETECTIVE VEHICLE 0000000 410.08.91.20.6519 DRONE 0 0 7,491 7,491 4,476 7,491 0 410.08.91.20.6520 FX/REDMAN TRAINING EQUIPMENT 0 0 11,500 11,500 6,022 11,500 6,600 410.08.91.20.6521 RIFLE PLATE & CARRIER 0 0 12,600 12,600 290 12,600 0 410.08.91.20.6526 REMOTE AREA LIGHTING SYSTEM 0000003,500 410.08.91.20.6527 TRANSPORT SQUAD 00000085,735 410.08.91.20.6550 FACILITY PLAN - PD NEW BLDG 96,583 29,739 379,846 379,846 14,170 170,057 350,000 TOTAL POLICE: 197,908 74,854 468,637 468,637 43,280 260,470 479,735 September 22, 2017 Page 59 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2018 BUDGET 2015 2016 2017 2017 2017 2017 2018 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION APPROVAL 08/31/17 September 22, 2017 EXPENDITURES (Continued): VOLUNTEER FIRE SERVICES 410.08.91.21.6502 AMKUS RESCUE TOOL 20,000 0 40,000 40,000 0 40,000 0 410.08.91.21.6503 COPY MACHINE/PAGERS/COMPUTERS 6,000 6,482 7,000 7,000 0 7,000 7,000 410.08.91.21.6509 TCVFD FIRE HOSE 0 4,932 5,000 5,000 0 5,000 5,000 410.08.91.21.6510 TCVFD FIRE HELMETS 0 7,453 8,000 8,000 0 8,000 8,000 410.08.91.21.6511 TCVFD FIRE GEAR 0 41,949 45,000 45,000 0 45,000 45,000 410.08.91.21.6512 TCVFD STABILIZING STRUTS 0 10,000 0 0 0 0 10,000 410.08.91.21.6514 TC TANKER 000000300,000 410.08.91.21.6518 TCVFD OTHER - EMS DEFIBS 0 21,000 0 0 0 0 0 TOTAL VOLUNTEER FIRE SERVICES: 26,000 91,815 105,000 105,000 0 105,000 375,000 PW&D - ENGINEERING DIVISION 410.08.91.19.6502 FIRESIDE ORCHARD PAVING 86,517 0 0 0 0 0 0 410.08.91.19.6503 WOODS/MOORLAND INTERSECTION 15,461 33,353 120,000 120,000 94,040 120,000 0 410.08.91.19.6504 BAY LANE DRIVE RECONSTRUCITON 29,902 0 0 0 0 0 0 410.08.91.19.6505 PICKUP TRUCK REPLACE - ENG 28,449 0 0 0 0 0 0 410.08.91.19.6506 CRYSTALL LAKE PAVING 53,133 8,750 0 0 0 0 0 410.08.91.19.6507 PENN LANE 58,958 0 0 0 0 0 0 410.08.91.19.6508 WOODS ROAD BRIDGE/CULVERT 869,428 159,304 0 0 25 25 0 410.08.91.19.6509 WE ENERGIES BRIDGE TRAIL 00000030,000 410.08.91.19.6510 COMP PLAN UPDATE 0 0 0 0 52,828 0 42,500 TOTAL PW&D - ENGINEERING DIVISION: 1,141,849 201,407 120,000 120,000 146,893 120,025 72,500 PW&D - PUBLIC WORKS DIVISION 410.08.93.51.6502 INDUSTRIAL PARK LIGHTING 0 12,263 0 0 0 0 0 410.08.93.51.6503 REPLACE/REPAIR ROOF 00000030,000 410.08.93.51.6507 PICK-UP TRUCK REPLACEMENT 0 26,941 55,000 55,000 47,871 47,871 40,000 410.08.93.51.6510 ROADSIDE MOWER DECK 0000000 410.08.93.51.6514 FRONT END LOADER 0 145,975 0 0 0 0 0 410.08.93.51.6515 LIGHT DUTY BOOM TRUCK 0 94,934 0 0 0 0 0 410.08.93.51.6516 SKID LOADER W/ BUCKET 0 55,389 0 0 0 0 0 410.08.93.51.6517 STUMP GRINDER 0 5,936 0 0 0 0 0 410.08.93.51.6519 GAS PUMP 0 0 28,000 28,000 0 28,000 0 410.08.93.51.6520 MOTOR GRADER 0 0 175,000 175,000 164,905 164,905 0 410.08.93.51.6521 CONCRETE MIXER 0 0 26,000 26,000 26,000 26,000 0 410.08.93.51.6522 ASPHALT ROLLER 0000000 410.08.93.51.6523 TRI-DECK MOWER 00000040,000 410.08.93.51.6524 OUTFRONT MOWER 00000030,000 410.08.93.51.6525 PAVEMENT STRIPER 0000000 410.08.93.51.6526 LEAF SUCKER MACHINE 00000025,000 410.08.93.51.6550 FACILITY PLAN - CITY GARAGE 0 48,256 213,290 213,290 21,497 89,532 0 TOTAL PW&D - PUBLIC WORKS DIVISION:0 389,693 497,290 497,290 260,273 356,308 165,000 LIBRARY 410.08.90.71.6506 OUTDOOR LIGHTING IMPROVEMENTS 0 5,854 0 0 0 0 0 410.08.90.71.6507 CARPETING 0 0 30,000 30,000 0 0 50,000 410.08.90.71.6508 CHILDRENS AREA REDESIGN 0 0 61,500 61,500 9,855 10,000 292,037 410.08.90.71.6509 HVAC SYSTEM 0 0 45,000 45,000 20,000 45,000 0 410.08.90.71.6510 MEETING ROOM TECHNOLOGY 0 0 6,800 6,800 0 6,800 0 410.08.90.71.6511 PUBLIC FURNITURE 0 0 8,000 8,000 4,378 8,000 15,000 410.08.90.71.6512 STAFF WORKSTATIONS 0 0 3,750 3,750 4,175 4,175 0 TOTAL LIBRARY:0 5,854 155,050 155,050 38,408 73,975 357,037 PW&D - RECREATION DIVISION 410.08.90.72.6501 RECREATION SOFTWARE 0 0 8,500 8,500 8,500 8,500 0 TOTAL PW&D - RECREATION DIVISION:0 0 8,500 8,500 8,500 8,500 0 TOTAL EXPENDITURES: 1,713,776 1,087,332 1,445,547 1,445,547 547,074 1,049,816 1,675,584 OTHER FINANCING SOURCES/(USES): 410.20.00.00.8101 TRANSFER FROM GENERAL FUND 0 213,610 0 0 0 0 0 410.20.00.00.8503 TRANSFER FROM FED LIBRARY 00000089,537 410.20.00.00.8210 TRF FROM LANDFILL ACCOUNT 1,585,000 1,412,500 800,000 800,000 800,000 800,000 550,000 TOTAL OTHER FINANCING SOURCES/(USES): 1,585,000 1,626,110 800,000 800,000 800,000 800,000 639,537 347,851 662,054 (645,547)(645,547)273,926 (228,816)(936,047) FUND BALANCE END OF YEAR 643,037 1,305,091 659,544 659,544 1,579,017 1,076,275 140,228 NET REVENUES OVER/(UNDER) EXPENDITURES: Page 60 SECTION 9 SUPPLEMENTAL INFORMATION Page 61 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, Recreation Program Fees and Amusement Tickets Zoning Fees Platting Fees Development Charges Intergovernmental Charges for Services – Charges to other Government Entities for services provided. ex) Reimbursement for Police Liaison (from School District) Little Muskego Lake District Miscellaneous Revenue – Business type revenues. ex) Interest on Investments Cellular Tower Rent Page 62 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 63 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 (2013 – 2016) actual revenues and expenditures 2017 adopted budget 2017 amended budget (most often same as adopted budget) 1st eight months of 2017 Estimate of total projected 2017 activity 2018 Department Request 2018 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 64 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 and intern positions. 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 commits $500,000 towards the Parkland Towne Center incentive. 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 21st, 2017 Page 65 City of Muskego Tax Levy Worksheet - Proposed 2018 Budget Based Upon Assessor Information General Levy Debt Service Levy Total of General & Debt 2017 COW Rec COW Rec General & Debt Levy Proposed Approved Net New Growth No Change Admin Rec Increase 2.00%0.000% 1.652% Levy 12,411,243 10,476,898 2,139,345 12,616,243 205,000 Equalized Value of District W/O TID 2,689,041,200 2,884,817,600 2,884,817,600 2,884,817,600 Equalized Value of District W / TID 2,766,764,000 2,958,313,500 2,958,313,500 2,958,313,500 Assessed Value of District 2,621,083,200 2,933,449,500 2,933,449,500 2,933,449,500 Assessment Ratio 99.1595216834% TID Increment Equalized Value 77,722,800 73,495,900 73,495,900 73,495,900 Levy/Equalized Value of District W/O TID Mill rate (levy/eq value w/o Tid)0.0046154901 0.0036317367 0.0007415876 0.0043733243 Mill Rate x Eq. Val. Including TID New Levy to be Raised (mill x eq val w/ tid)12,769,972 10,743,816 2,193,849 12,937,664 New Levy / Assessed Val. of District per $1k Tax Rate 4.8720207786 3.6625194191 0.7478733311 4.4103927501 Tax Rate (Previous year)4.8912713267 4.0322230813 0.8397976973 4.8720207786 Difference (0.0192505481) (0.3697036622) (0.0919243662) (0.4616280285) Difference in Percentage -0.39%-9.17%-10.95%-9.48% TID $ To Be Raised 358,729 266,918 54,504 321,421 Impact to $300,000 Valued house (138)$ 2018 State Levy Limit - Net New Growth 1.82% x Prior Yr Page 66 $4.10 $4.20 $4.30 $4.40 $4.50 $4.60 $4.70 $4.80 $4.90 $5.00 2013 2014 2015 2016 2017 2018 Proposed* City Rate $4.40 $4.91 $4.90 $4.89 $4.87 $4.41 CITY OF MUSKEGO Mill Rates per $1,000 of Assessed Value * 2018rate reflects an assessment revaluation. Page 67 $11,900,000 $12,000,000 $12,100,000 $12,200,000 $12,300,000 $12,400,000 $12,500,000 $12,600,000 $12,700,000 $12,800,000 $12,900,000 $13,000,000 2013 2014 2015 2016 2017 2018 Proposed City Levy $12,308,046 $12,441,739 $12,519,068 $12,650,736 $12,769,973 $12,937,664 CITY OF MUSKEGO Tax Levies (General Fund, Debt Service & TID) Page 68 Sew P 20 Tu W182 S82 wer Prop 18 Dis esday, O 200 Racine A Waukesha (262 r U pos Bu stributed October 10 Avenue, Mu County, Wi 2) 679-4100 Utili sed udge d 0Th, 2017 uskego, WI isconsin 0 ty d et 7 53150 Schedule Statement of income and expense 1 Schedule of capital outlay 2 Schedule of changes in utility working capital 3 Sewer Fund Definitions 4 CONTENTS Schedule 1 Page 1 2017 2018 2018 % Change 2016 Aug. 31, 2017 2017 Adopted Proposed Adopted From 2017 Actual Actual Projected Budget Budget Budget Budget Operating revenues Sewer service charges $ 6,168,799 3,082,992 6,173,000 6,120,000 6,176,750 - 0.93% Miscellaneous revenues 14,481 6,340 12,750 12,800 12,500 - -2.34% Total operating revenues 6,183,280 3,089,331 6,185,750 6,132,800 6,189,250 - 0.92% Operating expenses Operation and maintenance: Milwaukee Metropolitan Sewerage District: Capital charge 3,624,731 3,834,221 3,834,221 3,793,394 3,800,000 - 0.17% User charge 1,123,422 567,809 1,130,000 1,128,923 1,253,516 - 11.04% Town of Norway Capital charge - - - - - - 0.00% User charge 286,204 184,382 360,000 350,000 360,000 - 2.86% Supervision and labor 444,350 273,838 449,000 462,787 462,269 - -0.11% Supplies and expense 25,084 16,739 28,000 28,000 28,000 - 0.00% Maintenance: Amortization - - - - - - Odor control 2,847 7,034 22,500 22,500 22,500 - 0.00% Building and structures 16,034 8,285 18,000 18,000 18,000 - 0.00% General plant safety equipment 3,815 645 7,000 7,000 7,000 - 0.00% Sewerage collection system 82,774 21,170 125,000 125,000 125,000 - 0.00% I & I reduction 6,560 - 50,000 100,000 100,000 - 0.00% Electricity 117,323 80,197 120,500 155,000 125,500 - -19.03% Transportation expense 15,464 6,649 15,750 20,000 20,000 - 0.00% 5,748,607 5,000,968 6,159,971 6,210,604 6,321,785 - 1.79% Customers' account expenses: Accounting and collection 59,835 30,675 55,250 61,258 58,390 - -4.68% Meter expense 31,098 - 31,500 31,500 32,500 - 0.00% 90,932 30,675 86,750 92,758 90,890 - -2.01% General expenses: Office Salaries 65,458 33,175 60,950 66,958 64,090 - -4.28% Employee pensions and benefits 302,315 163,992 255,044 260,410 253,026 - -2.84% Unemployment compensation - - 2,000 2,000 2,000 - 0.00% Office supplies and expenses 74,266 34,070 73,230 65,077 79,880 - 22.75% Outside services 47,490 32,241 62,677 76,302 71,243 - -6.63% 489,530 263,477 453,901 470,747 470,239 - -0.11% Total operation and maintenance 6,329,069 5,295,120 6,700,622 6,774,109 6,882,913 - 1.61% Depreciation 1,061,226 - 1,085,000 $1,112,400 $1,120,000 - 0.68% Total operating expenses 7,390,294 5,295,120 7,785,622 7,886,509 8,002,913 - 1.48% Net operating income (loss) (forward) (1,207,015) (2,205,788) (1,599,872) (1,753,709) (1,813,663) - 3.42% CITY OF MUSKEGO SEWER UTILITY STATEMENT OF INCOME AND EXPENSE 2018 BUDGET Schedule 1 Page 2 2017 2018 2018 % Change 2016 Aug. 31, 2017 2017 Adopted Proposed Adopted From 2017 Actual Actual Projected Budget Budget Budget Budget Net operating income (loss) (forwarded)$ (1,207,015) (2,205,788) (1,599,872) (1,753,709) (1,813,663) - 3.42% Add non-operating income Interest from investments 72,500 9,104 90,000 25,250 95,000 - 276.24% MMSD I&I Subsidy - - - 250,000 250,000 - 0.00% Interest income on RCA's and special assessments 15,447 11,508 11,510 21,750 8,900 - -59.08% Sewer Connection Fees 31,500 11,000 32,000 25,000 32,250 - 29.00% Total non-operating income 119,447 31,611 133,510 322,000 386,150 - 19.92% Income before non-operating expenses (1,087,568) (2,174,177) (1,466,362) (1,431,709) (1,427,513) - -0.29% Deduct non-operating expenses I&I MMSD Program - - - 250,000 250,000 - 0.00% Total non-operating expenses - - - 250,000 250,000 - #DIV/0! Net income (loss) before capital contributions $ (1,087,568) (2,174,177) (1,466,362) (1,681,709) (1,677,513) - -0.25% CITY OF MUSKEGO SEWER UTILITY STATEMENT OF INCOME AND EXPENSE (Concluded) 2018 BUDGET Schedule 2 Page 3 2017 Estimated 2017 2018 2018 Total Adopted Proposed Adopted Description Funding Cost Budget Budget Budget 1.2017 Capital Projects Truck - 25% DPW Replacement (C ) - - Truck - 50% Water/Sewer (C ) 13,019 16,000 Lift Station Upgrades (C ) 50,000 50,000 City Garage Maint/Addition (C ) - 499,568 Gas Pump (C ) 6,000 6,000 SCADA Upgrade (C ) 5,000 5,000 $ 74,019 576,568 - - 2.2018 Capital Projects Truck - 25% DPW Replacement (C ) - - 46,875 - Truck - 50% Water/Sewer (C ) 17,000 - Lift Station Upgrades (C ) - - 90,000 - City Garage Maint/Addition (C ) - - 468,666 - SCADA Upgrade (C ) - - 30,000 - - - - $- - 652,541 - $ 74,019 576,568 652,541 - Note A: Anticipated to be financed with available construction funds Note B: Anticipated to be financed with borrowings Note C: Finance with working capital Note D: Finance with replacement funds Note E: Finance with reserve capacity assessment funds Note F: Reimbursement from MMSD Note G: Reimbursement from Franklin Grand Total CITY OF MUSKEGO SEWER UTILITY SCHEDULE OF CAPITAL OUTLAY Schedule 3 Page 4 Non-TIF Operation Reserve and Special Equipment Capacity Maintenance Redemption Replacement Assessment Construction Fund Fund Fund Fund Fund Total Funds provided From operations: Net income (loss) for the year $ (1,677,513) - - - - (1,677,513) Add charges to income not requiring funds: Depreciation 1,120,000 - - - - 1,120,000 Amortization: Debt discount - - - - Manhole Rehabilitation and Mapping Projects - - - - - - MMSD Funding 250,000 - 250,000 Less: Other - - - - - - Funds provided from operations (307,513) - - - - (307,513) Increases in: Collection of special assessments 4,000 - - 330,000 - 334,000 Other contributed capital collection- RCA Landfill - - - - - - Total funds provided (303,513) - - 330,000 - 26,487 Funds applied Principal payments on debt - - - - - - Capital outlay (Schedule 6 for Construction Fund) - - - - 652,541 652,541 Total funds applied - - - - 652,541 652,541 Interfund transfers - net Interest earnings (4,250) - 4,250 - - - Equipment replacement (26,350) - 26,350 - - - Sewer Connection fees (32,250) - - 32,250 - - Transfer to Construction Fund (652,541) - - - 652,541 - Transfer for debt retirement reserve - - - - - - RCA funds used to finance MMSD capital charge - - - - - - Total transfers (715,391) - 30,600 32,250 652,541 - Increase (decrease) in working capital (1,018,904) - 30,600 362,250 - (626,054) Working capital, beginning of year 6,419,518 - 921,576 6,807,052 - 14,148,146 Working capital, end of year $ 5,400,614 - 952,176 7,169,302 - 13,522,092 -15.87% 0.00% 3.32% 5.32% 0.00% -4.42% CITY OF MUSKEGO SEWER UTILITY SCHEDULE OF CHANGES IN UTILITY WORKING CAPITAL 2018 BUDGET Schedule 4 Page 5 FUND DESCRIPTION Operations and Maintenance Required to fund, at a minimum, 3 months of operations and maintenance costs. Special Redemption Accounts as a reserve for a percentage of annual principal and interest payments, as required by the debt covenants. Equipment Replacement Fund Used for significant mechanical equipment replacements as required by the DNR. Non-TIF - RCA Includes reserves established to account for capacity assessment levies restricted to finance related capital and/or debt service costs. Construction Accounts for borrowed funds or interfund transfers from working capital to cover the cost of capital projects. MMSD Capital Charge Funding 77.83% = Utility rates & 22.17% = Reserve Capacity Assessments (Prior to 2007, 27.83% was funded by positive tax increments from TID's #2-#7) CITY OF MUSKEGO SEWER UTILITY WORKING CAPITAL FUND DESCRIPTIONS 2018 BUDGET WWa P 20 Tu W182 S82 ater Prop 18 Dis esday, O 200 Racine A Waukesha (262 r U pos Bu stributed October 10 Avenue, Mu County, Wi 2) 679-4100 Utili sed udge d 0Th, 2017 uskego, WI isconsin 0 ity d et 7 53150 Schedule Statement of income and expense 1 Schedule of capital outlay 2 Schedule of changes in utility working capital 3 Water Fund Definitions 4 CONTENTS Schedule 1 Page 1 2017 2018 2018 Change 2016 Aug 31, 2017 2017 Adopted Proposed Adopted From 2017 Actual Actual Projected Budget Budget Budget Budget Operating revenue Sales of water: Sales to general customers $1,391,014 635,470 1,357,850 $1,349,050 1,360,055 - 0.82% Private fire protection 41,863 20,979 42,000 42,500 42,500 - 0.00% Public fire protection 485,811 80,102 486,000 486,000 486,500 - 0.10% Other operating revenue 59,011 26,581 60,400 62,400 61,250 - -1.84% Rental of Water property - tower lease 103,622 81,934 113,960 108,800 103,435 - -4.93% Total operating revenue 2,081,321 845,066 2,060,210 2,048,750 2,053,740 - 0.24% Operating expenses Operation and maintenance: Source of supply expense 6,737 1,776 5,675 13,867 13,984 - 0.84% Pumping expense 163,073 94,206 167,130 180,252 176,126 - -2.29% Water treatment expense 30,621 20,403 29,675 30,269 31,726 - 4.81% Transmission and distribution expense 175,831 83,964 147,605 146,924 152,641 - 3.89% Customer accounts expense 27,462 18,299 32,175 29,315 31,996 - 9.14% Administrative expense 364,000 266,587 378,781 383,113 382,900 - -0.06% Total operation and maintenance expenses 767,722 485,234 761,041 783,741 789,373 - 0.72% Depreciation 802,392 - 810,000 810,000 825,000 - 1.85% Taxes 561,012 15,796 572,001 582,753 577,495 - -0.90% Total operating expenses 2,131,126 501,030 2,143,042 2,176,494 2,191,868 - 0.71% Net operating income (loss) (49,805) 344,036 (82,832) (127,744) (138,128) - 8.13% Add non-operating income - interest 30,830 10,476 31,986 24,261 30,761 - 26.79% Income before non-operating expenses (18,975) 354,512 (50,846) (103,483) (107,367) - 3.75% Deduct non-operating expenses Interest on advances from municipality and revenue bonds 184,162 90,238 170,584 170,655 154,390 - -9.53% Amortization of debt discount and expense - - - - - - #DIV/0! Total non-operating expenses 184,162 90,238 170,584 170,655 154,390 - -9.53% Net income (loss) before capital contributions $ (203,137) 264,275 (221,430) (274,138) (261,757) - -4.52% CITY OF MUSKEGO WATER PUBLIC UTILITY STATEMENT OF INCOME AND EXPENSE 2018 BUDGET Schedule 2 Page 2 Estimated 2017 2017 2018 2018 Total Adopted Proposed Adopted Funding Cost Budget Budget Budget 1.2017 Capital Additions: Meters (B) 50,000 50,000 Truck - 25% DPW Replacement (A) - - - - Truck - 50% Water / Sewer (B) 13,019 16,000 Gas Pump (B) 6,000 6,000 Building - Roof, Garage Doors & Wash Station (A) - 499,568 Water Tower Painting - Mercury (B) 350,000 350,000 Scada Maintenance (B) 6,464 5,000 - - $ 425,482 926,568 - - 2.2018 Capital Additions: Meters (B) 100,000 - Truck - 25% DPW Replacement (B) 46,875 - Truck - 50% Water / Sewer (B) 17,000 - Scada Maintenance (B) 20,000 - Building - Roof, Garage Doors & Wash Station (C) 468,666 - Muskego Lakes Middle School (B) 200,000 - 12" Watermain Upgrade (B) 215,000 Water Study (B) 45,000 - - - 1,112,541 - Grand Total $ 425,482 926,568 1,112,541 - Notes: (A) - Financed by borrowings. (B) - Financed by working capital / Depreciation Fund (C) - Anticipated to be financed by a Sewer Utility Subsidy (D) - Anticipated to be financed by a stimulus grant (E) - Anticipated to be financed by assessments CITY OF MUSKEGO WATER PUBLIC UTILITY SCHEDULE OF CAPITAL OUTLAY COSTS PROJECTED 2017 AND 2018 BUDGET Schedule 3 Page 3 Operation and Debt Maintenance ConstructionDepreciation Service Fund Fund Fund Fund Total Funds provided From operations: Net income (loss) for year $ (107,367) - - (154,390) (261,757) Add charges to income not requiring funds: Depreciation 407,500 - 20,000 397,500 825,000 Amortization - - - - - Amortization on water tower - - - - - Transfer working capital to other funds (580,000) 580,000 - - - Implicit cash subsidy from Sewer Utility - 468,666 Proceeds from borrowing - - - - - Increases in collection of special assessments - - - 35,000 35,000 Total funds provided (applied) (279,867) 1,048,666 20,000 278,110 598,243 Funds applied Principal payments on debt - - - 521,308 521,308 Capital outlay 1,048,666 63,875 1,112,541 Paid to utility for implicit cash subsidy - - - - - Total funds applied - 1,048,666 63,875 521,308 1,633,849 Interfund transfers - interest earnings (8,120) - 120 8,000 - Increase (decrease) in working capital (287,987) - (43,755) (235,198) (1,035,606) Working capital, beginning of year 567,097 - 59,515 1,235,713 1,862,325 Working capital, end of year $279,110 - 15,760 1,000,515 826,719 -50.78% #DIV/0! -73.52% -19.03% -55.61% CITY OF MUSKEGO WATER PUBLIC UTILITY SCHEDULE OF CHANGES IN UTILITY WORKING CAPITAL 2018 BUDGET Schedule 4 Page 4 FUND DESCRIPTION Operations and Maintenance Recommended to fund 3 months of operations and maintenance costs. Construction Accounts for borrowed funds or interfund transfers from working capital to cover the cost of capital projects. Depreciation Is available for the acquisition of capital equipment not financed by a revenue bond issue. Debt Service Accounts as a reserve for a required percentage of the annual principal and interest payments on the outstanding debt. CITY OF MUSKEGO WATER UTILITY WORKING CAPITAL FUND DESCRIPTIONS 2018 BUDGET