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COMMON COUNCIL Packet - 10/23/2017 CITY OF MUSKEGO COMMON COUNCIL AGENDA October 23, 2017 6:00 PM Muskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER PLEDGE OF ALLEGIANCE ROLL CALL STATEMENT OF PUBLIC NOTICE COMMUNICATIONS FROM THE MAYOR'S OFFICE Announcements PUBLIC HEARING To hear any citizen on the proposed 2018 City Budget. CITY OFFICIALS' REPORTS COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW FUTURE AGENDA ITEMS ADJOURNMENT NOTICE IT IS POSSIBLE THAT MEMBERS OF AND POSSIBLY A QUORUM OF MEMBERS OF OTHER GOVERNMENTAL BODIES OF THE MUNICIPALITY MAY BE IN ATTENDANCE AT THE ABOVE-STATED MEETING TO GATHER INFORMATION; NO ACTION WILL BE TAKEN BY ANY GOVERNMENTAL BODY AT THE ABOVE-STATED MEETING OTHER THAN THE GOVERNMENTAL BODY SPECIFICALLY REFERRED TO ABOVE IN THIS NOTICE. ALSO, UPON REASONABLE NOTICE, EFFORTS WILL BE MADE TO ACCOMMODATE THE NEEDS OF DISABLED INDIVIDUALS THROUGH APPROPRIATE AIDS AND SERVICES. FOR ADDITIONAL INFORMATION OR TO REQUEST THIS SERVICE, CONTACT MUSKEGO CITY HALL, (262) 679-4100. 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 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 3.27% 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 $0.46 cents as compared to the prior year. Like previous budgets, this budget stays within the state imposed levy limit while enhancing services for a growing community that are important to the citizens and achieves the Council goals. Additionally, there is no utilization of prior years’ surplus funds. Budget Process: The Committee of the Whole will receive the 2018 Proposed Budget based on Council approved goals for initial review on Thursday, September 21st, 2017. Committee of the Whole meetings will follow to further discuss, review and finalize the budget. If there are specific questions regarding any line item, I encourage Council members to contact the respective Department Head in advance to discuss the item(s) to aid in identifying the precise information desired. Mayor Kathy Chiaverotti Page 3 SECTION 2 DRAFT PUBLIC HEARING NOTICE Page 4 from 8:00 AM to 4:30 PM. Sharon Mueller, Finance and Administration Director SUMMARY OF REVENUE AND EXPENSE GENERAL AND DEBT BUDGET ESTIMATED BUDGET % CHANGE SERVICE FUNDS 2017 12/31/17 2018 (DECREASE) TAXES 12,498,243 12,484,337 12,688,243 * INTERGOVERNMENTAL 1,815,733 1,879,628 1,960,646 LICENSES AND PERMITS 769,470 907,342 804,995 FINES, FORFEITURES AND PENALTIES 299,000 300,000 310,000 PUBLIC CHARGES FOR SERVICES 704,755 629,663 703,204 INTERGOVERNMENTAL CHARGES FOR SERV 149,000 151,000 156,000 MISCELLANEOUS 282,720 251,189 273,070 INTERDEPARTMENTAL CHARGES FOR SERV 105,004 90,228 233,350 TOTAL REVENUES 16,623,925$ 16,693,387$ 17,129,508 3.04% 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 - 223,767 DEBT SERVICE 3,292,628 3,222,626 3,018,226 TOTAL EXPENDITURES 18,289,378$ 17,759,843$ 18,496,889 1.13% 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% $10,476,898 100.09.80.00.4002 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% $37,000 100.09.80.00.4006 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% $12,750 100.09.80.00.4007 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% $2,250 100.09.80.00.4008 TAXES/INTEREST & PENALTY $25,507 $34,780 $27,217 $19,724 $35,000 $35,000 $40,187 $21,000 $20,000 $20,000 ($15,000)-42.86%$20,000 TAXES Total $9,944,271 $10,045,133 $10,131,551 $10,244,098 $10,358,898 $10,358,898 $10,363,158 $10,344,992 $10,548,898 $10,548,898 $190,000 1.83%$10,548,898 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% $8,500 100.02.20.01.4128 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% $23,000 100.02.21.00.4124 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% $100,000 100.04.51.01.4132 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 $1,259,743 $1,259,743 $141,354 12.64% $1,259,743 100.04.51.01.4133 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% $116,472 100.09.80.00.4121 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% $432,931 100.09.80.00.4122 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% $10,500 100.09.80.00.4123 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%$9,500 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 $1,960,646 $1,960,646 $144,913 7.98%$1,960,646 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% $22,375 100.01.02.00.4242 PUBLIC AND SPECIAL GATHERING $210 $210 $190 $290 $200 $200 $210 $220 $200 $200 $0 0.00% $200 100.01.02.00.4243 PUBLICATIONS $480 $480 $470 $480 $450 $450 $420 $440 $450 $450 $0 0.00% $450 100.01.02.00.4244 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% $11,000 100.01.02.00.4245 CIGARETTES $1,600 $1,600 $1,600 $1,500 $1,600 $1,600 $1,300 $1,300 $1,500 $1,500 ($100) -6.25% $1,500 100.01.02.00.4247 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% $2,000 100.01.02.00.4248 ARCHERY $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $0 0.00% $20 100.01.02.00.4250 JUNK LICENSES $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $0 0.00% $75 100.01.02.00.4251 DANCE HALL $525 $505 $525 $515 $500 $500 $555 $555 $500 $500 $0 0.00% $500 100.01.02.00.4254 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% $2,750 100.01.02.00.4262 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% $12,500 100.01.02.00.4263 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% $1,500 100.01.02.00.4266 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% $2,000 100.01.02.00.4279 EXPLOSIVE STORAGE LICENSE $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $0 0.00% $100 100.01.02.00.4304 STATEMENT OF PROPERTY STATUS $3,580 $3,560 $3,910 $3,920 $3,500 $3,500 $6,300 $3,750 $4,000 $4,000 $500 14.29% $4,000 100.01.02.00.4307 DOG LICENSE FEES $8,773 $5,801 $5,212 $5,688 $5,250 $5,250 $4,082 $5,250 $5,500 $5,500 $250 4.76% $5,500 100.01.02.00.4308 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% $160,000 100.02.20.01.4252 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% $800 100.02.25.00.4249 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% $575,000 100.02.25.00.4255 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 October 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 October 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% $1,250 100.02.25.00.4359 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% $675 100.06.18.01.4260 EXTRACTIVE $830 $810 $2,649 $2,698 $900 $900 $800 $800 $800 $800 ($100)-11.11%$800 LICENSES AND PERMITS Total $667,083 $801,469 $762,419 $777,658 $769,470 $769,470 $700,286 $907,342 $804,995 $804,995 $35,525 4.62%$804,995 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 $235,879 $300,000 $310,000 $310,000 $11,000 3.68% $310,000 100.01.08.00.4272 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 $234,160 $300,000 $310,000 $310,000 $11,000 3.68%$310,000 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% $25,000 100.01.06.00.4310 COPY FEES $19 $353 $124 $20 $50 $50 $10 $25 $50 $50 $0 0.00% $50 100.01.06.00.4311 VENDING MACHINE REVENUE $1,457 $1,642 $1,710 $1,198 $1,500 $1,500 $580 $1,000 $1,200 $1,200 ($300) 0.00% $1,200 100.01.06.00.4532 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 $300 $450 $500 $500 $0 0.00% $500 100.01.06.00.4541 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 $31,315 $40,000 $40,000 $40,000 $0 0.00% $40,000 100.01.06.00.4548 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% $4,000 100.02.20.01.4334 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! $200 100.04.19.00.4348 ENGINEERING REVIEW FEES $19,106 $26,335 $16,355 $24,041 $16,500 $16,500 $10,955 $15,500 $16,500 $16,500 $0 0.00% $16,500 100.04.19.00.4349 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 $3,145 $2,500 $2,500 $2,500 $0 0.00% $2,500 100.04.51.01.4312 SALE OF CULVERT MATERIAL $28,004 $48,000 $44,766 $40,397 $28,500 $28,500 $25,971 $26,750 $25,000 $25,000 ($3,500) -12.28% $25,000 100.04.51.01.4332 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% $5,000 100.04.51.01.4533 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% $1,000 100.04.51.10.4308 WEED CUTTING $446 $952 $770 $450 $650 $650 $2,075 $200 $400 $400 ($250) -38.46% $400 100.05.71.00.4274 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% $1,300 100.05.71.00.4313 LIBRARY FINES $18,071 $18,986 $16,945 $17,610 $17,000 $17,000 $12,399 $17,000 $17,000 $17,000 $0 0.00% $17,000 100.05.71.00.4314 LIBRARY TAXABLE REVENUE $7,063 $8,771 $9,507 $9,210 $9,000 $9,000 $5,283 $9,000 $9,000 $9,000 $0 0.00% $9,000 100.05.71.00.4542 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% $1,000 100.05.71.00.4552 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 $15,685 $16,000 $17,000 $17,000 ($1,000) -5.56% $17,000 100.05.72.02.4315 IDLE ISLE LAUNCH (Taxable)$37,678 $39,084 $18,725 $20,359 $20,000 $20,000 $15,474 $16,000 $20,000 $20,000 $0 0.00% $20,000 100.05.72.02.4316 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 $6,066 $6,750 $9,500 $9,500 $3,925 70.40% $9,500 100.05.72.02.4537 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% $2,600 100.05.72.10.4318 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 $1,918 $3,000 $3,600 $3,600 ($400) -10.00% $3,600 100.05.72.10.4325 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% $11,500 100.05.72.10.4326 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% $2,250 100.05.72.10.4327 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% $3,750 100.05.72.10.4328 TICKET SALES REC-ZOO $0 $0 $535 $1,177 $1,000 $1,000 $796 $796 $1,000 $1,000 $0 0.00% $1,000 100.05.72.10.4329 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 $1,532 $1,300 $1,950 $1,950 $0 0.00% $1,950 100.05.72.11.4322 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 $1,894 $6,200 $7,936 $7,936 $382 5.06% $7,936 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 October 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 $136,962 $160,000 $197,331 $197,331 $229 0.12% $197,331 100.05.72.13.4320 REC FEES TAXABLE-ATHLETICS $101 $50 $0 $0 $0 $0 $2,474 $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% $10,420 100.05.72.16.4318 REC REG FEES-CHILD CARE $133,605 $126,085 $162,741 $183,876 $183,968 $183,968 $165,923 $175,000 $186,041 $186,041 $2,073 1.13% $186,041 100.05.72.16.4320 RECREATION FEES TAXABLE $3,624 $3,690 $4,921 $4,031 $8,480 $8,480 $3,255 $4,000 $5,480 $5,480 ($3,000) -35.38% $5,480 100.05.72.16.4324 REC BUS REVENUE-CHILD CARE $4,948 $2,782 $3,309 $4,821 $3,185 $3,185 $1,052 $1,400 $3,435 $3,435 $250 7.85% $3,435 100.05.72.17.4318 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 $1,656 $1,750 $9,940 $9,940 ($2,780) -21.86% $9,940 100.05.72.17.4322 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 $5,185 $7,000 $17,501 $17,501 ($9,885) -36.10% $17,501 100.05.72.18.4320 REC FEES TAXABLE-VARIED INT $830 $378 $790 $565 $1,320 $1,320 $235 $750 $1,320 $1,320 $0 0.00% $1,320 100.05.72.18.4324 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 $7,298 $7,500 $10,000 $10,000 $2,500 0.00% $10,000 100.06.18.01.4327 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 $8,689 $13,500 $10,000 $10,000 ($5,000) -33.33% $10,000 100.06.18.01.4335 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 $5,965 $8,500 $12,000 $12,000 ($2,500) -17.24% $12,000 100.06.18.01.4346 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% $9,000 100.06.18.01.4354 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 $544,757 $629,663 $703,204 $703,204 ($1,551)-0.22%$703,204 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% $1,000 100.02.20.01.4602 REIMBURSE POLICE LIASON OFFI $135,873 $144,429 $148,280 $149,279 $148,000 $148,000 $75,656 $150,000 $155,000 $155,000 $7,000 4.73%$155,000 INTERGOVERNMENTAL CHARGES FOR SERVICES Total $136,960 $145,526 $149,077 $150,121 $149,000 $149,000 $75,656 $151,000 $156,000 $156,000 $7,000 4.70%$156,000 MISCELLANEOUS: 100.01.06.00.4531 INTEREST ON INVESTMENTS $158,083 $165,335 $220,878 $195,260 $240,000 $240,000 $220,573 $200,000 $220,000 $220,000 ($20,000) -8.33% $220,000 100.01.06.00.4547 FUEL REFUND $6,223 $6,220 $7,780 $5,914 $6,250 $6,250 $0 $6,250 $6,300 $6,300 $50 0.80% $6,300 100.02.20.01.4525 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%$34,270 MISCELLANEOUS REVENUE Total $191,159 $199,750 $258,263 $232,259 $278,890 $278,890 $253,212 $238,889 $260,570 $260,570 ($18,320)-6.57%$260,570 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% $10,000 100.04.51.01.4551 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% $10,000 100.09.80.00.4004 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% $550,000 100.20.80.00.8001 PRIOR YEARS SURPLUS FUNDING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.20.80.00.8261 TRF FROM GIS $0 $0 $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%$570,000 INTERDEPARTMENTAL: 100.01.06.00.4701 BIG MUSKEGO LAKE DISTRICT $3,850 $350 $350 $350 $350 $350 $0 $350 $350 $350 $0 0.00% $350 100.01.06.00.4702 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% $61,250 100.01.06.00.4703 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% $121,750 100.01.06.00.4704 REIMBURSE FROM REF/RECY $0 $0 $0 $0 $28,704 $28,704 $0 $0 $50,000 $50,000 $21,296 74.19%$50,000 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%$233,350 TOTAL GENERAL FUND REVENUES $14,165,667 $14,417,832 $14,573,028 $15,051,188 $15,055,750 $15,055,750 $13,382,926 $15,107,267 $15,547,663 $15,547,663 $491,913 3.27%$15,547,663 PROJECTED 2017 SURPLUS/(DEFICIT)$511,050Page 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 $1,960,646 $804,995 $310,000 $703,204 $156,000 $260,570 $570,000 $233,350 Change $190,000 $144,913 $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% $10,440 100.01.01.00.5105 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% $121,007 100.01.01.00.5150 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% $3,500 100.01.01.00.5152 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% $11,200 100.01.01.00.5201 FICA $11,878 $11,782 $10,956 $10,858 $11,410 $11,410 $6,845 $11,200 $11,180 $11,180 ($230) -2.02% $11,180 100.01.01.00.5202 PENSION $6,289 $6,379 $5,419 $5,131 $5,466 $5,466 $3,274 $5,200 $4,471 $4,471 ($995) -18.20% $4,471 100.01.01.00.5203 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% $21,165 100.01.01.00.5204 LIFE INSURANCE $589 $496 $438 $515 $532 $532 $345 $510 $494 $494 ($38) -7.13% $494 100.01.01.00.5205 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% $1,000 100.01.01.00.5305 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% $8,000 100.01.01.00.5601 TELEPHONE/CITY HALL $966 $480 $480 $480 $480 $480 $320 $480 $480 $480 $0 0.00% $480 100.01.01.00.5701 OFFICE SUPPLIES AND EXPENSES $191 $550 $270 $31 $500 $500 $348 $500 $500 $500 $0 0.00%$500 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%$193,437 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% $325,525 100.01.03.00.5102 OVERTIME $5,192 $5,004 $2,470 $4,285 $3,000 $3,000 $423 $2,500 $3,000 $3,000 $0 0.00% $3,000 100.01.03.00.5105 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% $41,286 100.01.03.00.5201 FICA $25,900 $25,947 $25,105 $25,092 $26,077 $26,077 $15,685 $25,000 $26,133 $26,133 $56 0.21% $26,133 100.01.03.00.5202 PENSION $37,489 $22,894 $22,345 $21,285 $22,617 $22,617 $14,059 $21,850 $22,011 $22,011 ($606) -2.68% $22,011 100.01.03.00.5203 HEALTH INSURANCE $81,951 $89,692 $87,957 $89,128 $100,007 $100,007 $55,680 $85,000 $55,174 $55,174 ($44,833) -44.83% $55,174 100.01.03.00.5204 LIFE INSURANCE $1,626 $1,261 $1,068 $1,233 $1,307 $1,307 $908 $1,360 $1,453 $1,453 $146 11.20% $1,453 100.01.03.00.5205 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% $13,080 100.01.03.00.5301 TRAINING $1,498 $1,128 $50 $726 $1,200 $1,200 $0 $1,000 $1,200 $1,200 $0 0.00% $1,200 100.01.03.00.5302 MILEAGE & EXP REIMB $888 $477 $616 $638 $500 $500 $522 $550 $650 $650 $150 30.00% $650 100.01.03.00.5303 CONFERENCES & TRAINING $2,083 $3,225 $760 $2,168 $3,500 $3,500 $2,405 $3,500 $3,500 $3,500 $0 0.00% $3,500 100.01.03.00.5305 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% $1,800 100.01.03.00.5401 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% $4,500 100.01.03.00.5502 COMPUTER CHARGES $490 $807 $744 $744 $850 $850 $744 $744 $850 $850 $0 0.00% $850 100.01.03.00.5506 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% $10,000 100.01.03.00.5601 TELEPHONE/CITY HALL $2,441 $90 $746 $705 $780 $780 $450 $780 $600 $600 ($180) -23.08% $600 100.01.03.00.5701 OFFICE SUPPLIES $2,109 $2,434 $1,520 $2,144 $2,000 $2,000 $874 $2,000 $2,000 $2,000 $0 0.00% $2,000 100.01.03.00.5704 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% $6,500 100.01.03.00.5713 PRINT MATERIALS $365 $630 $0 $525 $500 $500 $545 $550 $650 $650 $150 30.00% $650 100.01.03.00.5801 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%$27,000 FINANCE & ADMIN Total $563,936 $580,192 $535,833 $579,361 $578,932 $578,932 $344,296 $535,118 $546,912 $546,912 ($32,020)-5.53%$546,912 October 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 October 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% $23,000 100.01.04.00.5601 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% $500 100.01.04.00.5801 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% $85,000 100.01.04.00.5802 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% $1,200 100.01.04.00.5805 ATTORNEY $0 $0 $3,408 $0 $15,000 $15,000 $0 $5,000 $10,000 $10,000 ($5,000) -33.33% $10,000 100.01.04.00.5830 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%$119,700 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% $96,230 100.01.05.00.5201 FICA $0 $0 $0 $5,133 $6,020 $6,020 $4,121 $6,690 $7,619 $7,619 $1,599 26.55% $7,619 100.01.05.00.5202 PENSION $0 $0 $0 $4,246 $5,123 $5,123 $3,243 $5,123 $5,181 $5,181 $58 1.13% $5,181 100.01.05.00.5204 LIFE INSURANCE $0 $0 $0 $171 $228 $228 $152 $228 $228 $228 ($0) -0.18% $228 100.01.05.00.5229 HEALTH INSURANCE ALLOWANCE $0 $0 $0 $2,800 $3,360 $3,360 $2,240 $3,360 $3,360 $3,360 $0 0.00% $3,360 100.01.05.00.5303 CONFERENCES & TRAINING $0 $0 $0 $521 $2,000 $2,000 $485 $1,500 $2,000 $2,000 $0 0.00% $2,000 100.01.05.00.5305 DUES AND MEMBERSHIP $0 $0 $0 $1,329 $1,000 $1,000 $759 $1,000 $1,000 $1,000 $0 0.00% $1,000 100.01.05.00.5506 COMPUTER CHARGES $0 $0 $0 $0 $3,000 $3,000 $1,665 $3,000 $7,100 $7,100 $4,100 136.67% $7,100 100.01.05.00.5601 TELEPHONE/CITY HALL $0 $0 $0 $440 $480 $480 $320 $1,600 $480 $480 $0 0.00% $480 100.01.05.00.5701 OFFICE SUPPLIES AND EXPENSES $0 $0 $0 $3,813 $1,600 $1,600 $512 $1,500 $1,600 $1,600 $0 0.00% $1,600 100.01.05.00.5805 ATTORNEY $81,569 $91,072 $63,951 $16,989 $15,000 $15,000 $6,829 $15,000 $15,000 $15,000 $0 0.00%$15,000 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%$139,798 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% $7,500 100.01.06.00.5205 PCOR FEES $86 $166 $175 $178 $250 $250 $267 $267 $275 $275 $25 10.00% $275 100.01.06.00.5206 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% $8,500 100.01.06.00.5410 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% $6,000 100.01.06.00.5506 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% $16,542 100.01.06.00.5601 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% $21,694 100.01.06.00.5701 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% $8,000 100.01.06.00.5702 VENDING MACHINES $2,533 $2,406 $2,534 $1,391 $2,700 $2,700 $436 $2,000 $2,500 $2,500 ($200) -7.41% $2,500 100.01.06.00.5704 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% $8,000 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 October 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% $18,000 100.01.06.00.5810 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% $12,000 100.01.06.00.5820 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% $45,000 100.01.06.00.6001 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% $8,000 100.01.06.00.6002 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% $2,500 100.01.06.00.6014 ELECTRONIC PAYMENT FEES $0 $0 $199 ($738) $500 $500 ($1,537) $500 $500 $500 $0 0.00% $500 100.01.06.00.6020 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% $10,000 100.01.06.00.6021 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% $2,000 100.01.06.00.6045 UNCOLLECTABLE PERS PROP TAXE ($232) ($708) $9,013 $3,066 $1,500 $1,500 $0 $1,500 $1,500 $1,500 $0 0.00% $1,500 100.01.06.00.6055 SENIOR TAXI $0 $0 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $0 0.00% $5,000 100.01.06.00.6101 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% $265,000 100.01.06.00.6102 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% $41,000 100.01.06.00.6103 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% $50,000 100.01.06.00.6104 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% $13,000 100.01.06.00.6105 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% $12,165 100.01.06.00.6106 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% $4,000 100.01.06.00.6107 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% $2,075 100.01.06.00.6108 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% $25,000 100.01.06.00.6109 AUTO LIABILITY $0 $0 $0 $11,276 $11,500 $11,500 $8,713 $11,617 $11,965 $11,965 $465 4.04%$11,965 NON-DEPARTMENTAL Total $400,234 $438,676 $474,153 $491,897 $591,660 $591,660 $399,112 $559,619 $607,716 $607,716 $16,056 2.71%$607,716 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% $124,381 100.01.08.00.5102 OVERTIME $12,881 $13,525 $19,370 $5,561 $14,604 $14,604 $561 $5,750 $6,020 $6,020 ($8,584) -58.78% $6,020 100.01.08.00.5105 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% $14,388 100.01.08.00.5151 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% $11,467 100.01.08.00.5202 PENSION $5,916 $6,575 $6,433 $7,459 $9,074 $9,074 $4,995 $8,175 $8,727 $8,727 ($347) -3.83% $8,727 100.01.08.00.5203 HEALTH $18,138 $20,803 $14,269 $9,417 $10,415 $10,415 $8,903 $12,000 $10,415 $10,415 ($0) 0.00% $10,415 100.01.08.00.5204 LIFE $55 $79 $97 $216 $268 $268 $180 $268 $274 $274 $6 2.20% $274 100.01.08.00.5205 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% $5,100 100.01.08.00.5301 TRAINING $200 $17 $0 $0 $600 $600 $545 $600 $600 $600 $0 0.00% $600 100.01.08.00.5303 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% $2,800 100.01.08.00.5504 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% $8,863 100.01.08.00.5601 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% $1,500 100.01.08.00.5702 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% $2,750 100.01.08.00.6003 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% $250 100.01.08.00.6017 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%$12,000 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%$209,535 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 October 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% $62,541 100.01.09.00.5102 OVERTIME $1,963 $3,045 $2,223 $1,742 $2,061 $2,061 $1,978 $2,000 $2,081 $2,081 $20 0.98% $2,081 100.01.09.00.5151 CLOTHING ALLOWANCE $0 $0 $250 $250 $250 $250 $0 $250 $250 $250 $0 0.00% $250 100.01.09.00.5201 FICA $4,549 $4,796 $4,917 $4,761 $4,896 $4,896 $3,201 $4,875 $5,110 $5,110 $214 4.37% $5,110 100.01.09.00.5202 PENSION $4,033 $4,430 $4,418 $4,170 $4,335 $4,335 $2,820 $4,335 $4,330 $4,330 ($5) -0.12% $4,330 100.01.09.00.5203 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% $10,415 100.01.09.00.5204 LIFE INSURANCE $187 $266 $348 $368 $382 $382 $251 $382 $382 $382 $0 0.03% $382 100.01.09.00.5229 HEALTH INS ALLOWANCE $0 $0 $0 $160 $0 $0 $1,280 $1,920 $1,920 $1,920 $1,920 #DIV/0! $1,920 100.01.09.00.5405 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% $2,000 100.01.09.00.5415 MAINTENANCE OF BLDGS & GROUN $27,121 $26,663 $13,026 $18,634 $25,000 $25,000 $8,753 $15,000 $25,000 $25,000 $0 0.00% $25,000 100.01.09.00.5601 TELEPHONE $2,182 $120 $120 $120 $120 $120 $80 $120 $120 $120 $0 0.00% $120 100.01.09.00.5703 HOUSEKEEPING SUPPLIES $2,635 $1,432 $1,902 $2,022 $2,000 $2,000 $1,503 $2,000 $2,000 $2,000 $0 0.00% $2,000 100.01.09.00.5735 GASOLINE & OIL $1,380 $1,341 $766 $710 $2,000 $2,000 $926 $1,500 $2,000 $2,000 $0 0.00% $2,000 100.01.09.00.5835 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% $27,000 100.01.09.00.5910 UTILITIES $36,596 $40,861 $33,558 $35,117 $40,000 $40,000 $19,182 $37,500 $40,000 $40,000 $0 0.00% $40,000 100.01.09.00.5915 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%$9,000 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%$194,149 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% $118,784 100.01.14.00.5201 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% $9,225 100.01.14.00.5202 PENSION $8,774 $10,158 $10,735 $5,167 $8,133 $8,133 $4,764 $7,850 $7,959 $7,959 ($174) -2.14% $7,959 100.01.14.00.5203 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% $29,919 100.01.14.00.5204 LIFE INSURANCE $97 $135 $149 $81 $146 $146 $66 $105 $135 $135 ($11) -7.68% $135 100.01.14.00.5229 HEALTH INS. ALLOWANCE $0 $0 $0 $0 $0 $0 $1,200 $1,800 $1,800 $1,800 $1,800 #DIV/0! $1,800 100.01.14.00.5301 TRAINING $5,579 $7,753 $2,509 $475 $7,000 $7,000 $1,450 $7,000 $7,000 $7,000 $0 0.00% $7,000 100.01.14.00.5302 MILEAGE $652 $470 $626 $502 $500 $500 $732 $850 $1,000 $1,000 $500 100.00% $1,000 100.01.14.00.5303 CONFERENCES & SPECIAL EVENTS $265 $449 $305 $356 $500 $500 $346 $750 $1,500 $1,500 $1,000 200.00% $1,500 100.01.14.00.5305 MEMBERSHIPS & DUES $100 $50 $50 $50 $100 $100 $50 $100 $100 $100 $0 0.00% $100 100.01.14.00.5506 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% $4,000 100.01.14.00.5507 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% $87,440 100.01.14.00.5601 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% $1,800 100.01.14.00.5701 OFFICE SUPPLIES $406 $292 $86 $56 $500 $500 $379 $500 $750 $750 $250 50.00% $750 100.01.14.00.5840 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%$50,000 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%$321,412 TOTAL GENERAL GOVERNMENT $2,222,446 $2,192,831 $2,075,731 $2,049,389 $2,421,572 $2,421,572 $1,457,116 $2,278,183 $2,332,659 $2,332,659 ($88,913)-3.67%$2,332,659 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 October 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% $3,172,577 100.02.20.01.5102 OVERTIME - POLICE $86,025 $180,783 $177,636 $168,664 $65,000 $65,000 $77,008 $130,000 $80,000 $80,000 $15,000 23.08% $80,000 100.02.20.01.5115 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% $6,235 100.02.20.01.5150 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% $3,700 100.02.20.01.5151 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% $33,425 100.02.20.01.5201 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% $253,986 100.02.20.01.5202 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% $378,674 100.02.20.01.5203 HEALTH $508,829 $533,797 $540,413 $561,753 $689,011 $689,011 $371,299 $575,000 $699,762 $699,762 $10,751 1.56% $699,762 100.02.20.01.5204 LIFE $4,893 $4,539 $4,370 $4,004 $3,760 $3,760 $2,462 $3,760 $4,005 $4,005 $245 6.51% $4,005 100.02.20.01.5205 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% $28,188 100.02.20.01.5226 GUN REIMBURSEMENT $500 $750 $750 $750 $750 $750 $250 $750 $750 $750 $0 0.00% $750 100.02.20.01.5227 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% $10,200 100.02.20.01.5229 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% $42,120 100.02.20.01.5301 TRAINING $12,259 $10,462 $15,909 $19,138 $17,000 $17,000 $16,144 $17,000 $17,000 $17,000 $0 0.00% $17,000 100.02.20.01.5302 MILEAGE $148 $137 $0 $0 $200 $200 $0 $200 $200 $200 $0 0.00% $200 100.02.20.01.5303 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% $6,000 100.02.20.01.5305 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% $7,045 100.02.20.01.5405 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% $16,000 100.02.20.01.5406 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% $12,100 100.02.20.01.5415 MAINTENANCE OF BLDGS & GROUN $17,337 $20,923 $18,970 $9,215 $16,250 $16,250 $5,090 $16,250 $16,250 $16,250 $0 0.00% $16,250 100.02.20.01.5504 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% $86,000 100.02.20.01.5604 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% $14,520 100.02.20.01.5610 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% $11,800 100.02.20.01.5701 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% $2,900 100.02.20.01.5704 OTHER SUPPLIES AND EXPENSES $3,225 $2,669 $4,290 $3,951 $3,800 $3,800 $3,514 $3,800 $3,800 $3,800 $0 0.00% $3,800 100.02.20.01.5720 AMMUNITION $9,251 $7,779 $10,565 $12,816 $13,000 $13,000 $7,561 $13,000 $13,000 $13,000 $0 0.00% $13,000 100.02.20.01.5721 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% $4,000 100.02.20.01.5722 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% $10,550 100.02.20.01.5723 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% $2,870 100.02.20.01.5735 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% $70,000 100.02.20.01.5835 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% $21,150 100.02.20.01.5845 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% $5,000 100.02.20.01.5910 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% $40,000 100.02.20.01.5915 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% $2,500 100.02.20.01.6022 POLICE & FIRE COMM EXPENSE $401 $235 $210 $0 $150 $150 $0 $150 $150 $150 $0 0.00% $150 100.02.20.01.6023 RANGE EXPENSES $724 $1,584 $1,033 $1,588 $1,750 $1,750 $988 $1,750 $1,750 $1,750 $0 0.00%$1,750 POLICE Total $4,492,612 $4,410,345 $4,404,013 $4,450,798 $4,787,265 $4,787,265 $2,934,461 $4,658,076 $5,078,207 $5,078,207 $290,942 6.08%$5,078,207 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% $439,397 100.02.20.10.5102 OVERTIME - DISPATCHERS $8,437 $12,420 $9,561 $6,511 $5,769 $5,769 $4,027 $5,769 $5,825 $5,825 $56 0.97% $5,825 100.02.20.10.5151 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% $3,300 100.02.20.10.5201 FICA $29,487 $28,152 $29,051 $29,151 $34,798 $34,798 $19,394 $32,465 $34,609 $34,609 ($189) -0.54% $34,609 100.02.20.10.5202 PENSION $26,846 $26,732 $26,924 $27,070 $30,328 $30,328 $18,259 $28,750 $29,830 $29,830 ($498) -1.64% $29,830 100.02.20.10.5203 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% $191,589 100.02.20.10.5204 LIFE $641 $571 $270 $318 $336 $336 $221 $336 $320 $320 ($16) -4.67% $320 100.02.20.10.5205 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% $5,580 100.02.20.10.5604 TELEPHONE $486 $0 $500 $2,990 $2,500 $2,500 $1,447 $2,500 $2,400 $2,400 ($100)-4.00%$2,400 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%$712,850 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 October 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% $327,818 100.02.21.00.5850 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% $465,000 100.02.21.00.5851 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%$1,020 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%$793,838 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% $5,200 100.02.22.00.5910 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% $14,710 100.02.22.00.6080 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%$19,910 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% $23,495 100.02.25.00.5102 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% $1,797 100.02.25.00.5202 PENSION $1,456 $1,523 $616 $1,798 $1,332 $1,332 $729 $1,278 $1,574 $1,574 $242 18.13% $1,574 100.02.25.00.5203 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% $14,959 100.02.25.00.5204 LIFE $160 $181 $74 $18 $18 $18 $9 $17 $26 $26 $8 47.39% $26 100.02.25.00.5225 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% $8,500 100.02.25.00.5601 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% $5,500 100.02.25.00.5735 GASOLINE, OIL, GREASE, TIRES $825 $587 $649 $467 $700 $700 $181 $500 $700 $700 $0 0.00% $700 100.02.25.00.5751 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% $2,750 100.02.25.00.5752 HOUSE NUMBERS $1,058 $1,494 $1,277 $1,700 $1,750 $1,750 $902 $1,750 $1,750 $1,750 $0 0.00% $1,750 100.02.25.00.5820 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%$238,625 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%$299,676 TOTAL PUBLIC SAFETY $6,112,807 $6,030,826 $6,026,425 $6,166,166 $6,566,525 $6,566,525 $3,949,782 $6,446,530 $6,904,481 $6,904,481 $337,956 5.15%$6,904,481 HEALTH & HUMAN SERVICES - NON-DEPARTMENTAL: 100.03.06.00.6041 ANIMAL WARDEN $3,581 $3,581 $3,581 $3,581 $3,600 $3,600 $3,581 $3,581 $3,600 $3,600 $0 0.00% $3,600 100.03.22.00.5704 BLOOD DRIVE $24 $14 $94 $37 $50 $50 $75 $75 $100 $100 $50 100.00%$100 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%$3,700 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 October 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% $119,624 100.04.19.00.5201 FICA $8,807 $9,160 $10,136 $9,367 $9,991 $9,991 $4,542 $8,155 $9,151 $9,151 ($840) -8.41% $9,151 100.04.19.00.5202 PENSION $7,883 $8,549 $7,871 $7,917 $7,902 $7,902 $3,562 $7,250 $7,175 $7,175 ($727) -9.20% $7,175 100.04.19.00.5203 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% $30,771 100.04.19.00.5204 LIFE $348 $381 $288 $227 $339 $339 $158 $286 $557 $557 $218 64.26% $557 100.04.19.00.5205 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% $500 100.04.19.00.5229 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% $500 100.04.19.00.5303 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% $2,800 100.04.19.00.5305 DUES AND MEMBERSHIPS $450 $768 $859 $531 $750 $750 $211 $539 $750 $750 $0 0.00% $750 100.04.19.00.5405 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% $4,280 100.04.19.00.5601 TELEPHONE $1,083 $915 $1,161 $1,170 $1,140 $1,140 $460 $900 $1,140 $1,140 $0 0.00% $1,140 100.04.19.00.5704 OTHER SUPPLIES AND EXPENSES $641 $713 $837 $665 $1,300 $1,300 $77 $1,223 $1,300 $1,300 $0 0.00% $1,300 100.04.19.00.5715 SUPPLIES EXPENSE - SURVEY WORK $523 $336 $336 $113 $400 $400 $108 $292 $400 $400 $0 0.00% $400 100.04.19.00.5815 FEES $592 $2,623 $1,835 $8,292 $2,500 $2,500 $29,606 $40,000 $45,000 $45,000 $42,500 1700.00%$45,000 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%$223,948 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% $190,946 100.04.51.01.5102 OVERTIME - ADMIN $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% $9,938 100.04.51.01.5124 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% $3,352 100.04.51.01.5125 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% $10,195 100.04.51.01.5150 AUTO ALLOWANCE $1,038 $1,000 $962 $1,000 $1,000 $1,000 $654 $1,000 $1,000 $1,000 $0 0.00% $1,000 100.04.51.01.5201 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% $18,215 100.04.51.01.5202 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% $13,313 100.04.51.01.5203 HEALTH $61,721 $79,439 $89,513 $96,530 $81,051 $81,051 $76,391 $96,750 $56,725 $56,725 ($24,326) -30.01% $56,725 100.04.51.01.5204 LIFE $981 $1,203 $1,541 $1,607 $1,247 $1,247 $1,171 $1,830 $664 $664 ($583) -46.75% $664 100.04.51.01.5205 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% $10,500 100.04.51.01.5227 DRUG/AUDIO TESTING $812 $495 $1,472 $455 $500 $500 $205 $500 $500 $500 $0 0.00% $500 100.04.51.01.5228 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% $2,000 100.04.51.01.5229 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% $18,060 100.04.51.01.5303 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% $5,900 100.04.51.01.5605 TELEPHONE/PUBLIC WORKS $665 $411 $262 $300 $1,200 $1,200 $400 $800 $1,800 $1,800 $600 50.00% $1,800 100.04.51.01.5701 OFFICE SUPPLIES AND EXPENSES $247 $506 $995 $1,267 $1,250 $1,250 $651 $1,250 $1,250 $1,250 $0 0.00% $1,250 100.04.51.01.5820 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 $418,892 $632,287 $344,358 $344,358 ($259,529)-42.98%$344,358 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 October 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% $189,486 100.04.51.02.5102 OVERTIME - ROAD MAINT $326 $318 $321 $0 $380 $380 $236 $380 $256 $256 ($124) -32.63% $256 100.04.51.02.5201 FICA $11,325 $13,220 $13,644 $13,471 $14,238 $14,238 $13,413 $17,750 $14,515 $14,515 $277 1.95% $14,515 100.04.51.02.5202 PENSION $9,411 $11,570 $11,788 $11,472 $11,748 $11,748 $11,189 $15,750 $11,781 $11,781 $33 0.28% $11,781 100.04.51.02.5203 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% $50,126 100.04.51.02.5204 LIFE $596 $646 $686 $698 $645 $645 $526 $790 $587 $587 ($58) -8.99% $587 100.04.51.02.5205 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% $50,000 100.04.51.02.5741 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% $30,000 100.04.51.02.5742 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% $30,000 100.04.51.02.6025 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%$3,500 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%$380,251 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% $19,124 100.04.51.03.5102 OVERTIME - STREET SIGNS $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% $1,463 100.04.51.03.5202 PENSION $1,288 $912 $1,147 $1,458 $1,234 $1,234 $607 $1,140 $1,187 $1,187 ($47) -3.81% $1,187 100.04.51.03.5203 HEALTH $3,401 $2,060 $2,211 $5,372 $4,409 $4,409 $1,940 $3,000 $5,059 $5,059 $650 14.74% $5,059 100.04.51.03.5204 LIFE $85 $46 $54 $52 $68 $68 $25 $40 $59 $59 ($9) -13.24% $59 100.04.51.03.5704 OTHER SUPPLIES AND EXPENSES $1,835 $974 $113 $55 $1,000 $1,000 $340 $575 $1,000 $1,000 $0 0.00% $1,000 100.04.51.03.5743 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%$35,000 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%$62,892 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% $177,221 100.04.51.04.5102 OVERTIME - STORM WATER $1,849 $806 $759 $641 $1,340 $1,340 $285 $750 $880 $880 ($460) -34.33% $880 100.04.51.04.5201 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% $13,625 100.04.51.04.5202 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% $11,062 100.04.51.04.5203 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% $46,882 100.04.51.04.5204 LIFE $706 $564 $571 $515 $662 $662 $177 $500 $549 $549 ($113) -17.07% $549 100.04.51.04.5744 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% $30,000 100.04.51.04.5745 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% $40,000 100.04.51.04.6026 STORM WATER LOCATION EXPENSE $15,706 $15,462 $14,162 $14,182 $18,000 $18,000 $9,345 $15,000 $15,000 $15,000 ($3,000)-16.67%$15,000 DPW - STORM WATER Total $369,000 $271,236 $352,740 $264,169 $331,442 $331,442 $154,388 $299,925 $335,219 $335,219 $3,777 1.14%$335,219 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% $119,764 100.04.51.05.5102 OVERTIME - SNOW & ICE $43,725 $43,276 $34,288 $42,786 $47,614 $47,614 $12,682 $35,000 $47,998 $47,998 $384 0.81% $47,998 100.04.51.05.5201 FICA $12,133 $12,941 $10,662 $11,919 $13,600 $13,600 $4,474 $11,100 $12,834 $12,834 ($766) -5.63% $12,834 100.04.51.05.5202 PENSION $10,828 $12,102 $9,473 $10,288 $11,452 $11,452 $4,082 $9,900 $10,651 $10,651 ($801) -6.99% $10,651 100.04.51.05.5203 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% $31,682 100.04.51.05.5204 LIFE $386 $426 $286 $421 $452 $452 $199 $385 $371 $371 ($81) -17.92% $371 100.04.51.05.5704 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% $2,000 100.04.51.05.5746 SNOW FENCE AND POSTS $997 $1,091 $929 $1,131 $1,000 $1,000 $0 $1,000 $1,000 $1,000 $0 0.00% $1,000 100.04.51.05.5747 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%$220,000 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%$446,300 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 October 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% $75,000 100.04.51.06.5911 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%$10,000 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%$85,000 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% $74,412 100.04.51.07.5102 OVERTIME - MACHINERY & EQUIP $0 $243 $388 $283 $248 $248 $643 $975 $365 $365 $117 47.18% $365 100.04.51.07.5201 FICA $4,137 $4,075 $4,847 $5,626 $5,137 $5,137 $4,593 $6,770 $5,720 $5,720 $583 11.35% $5,720 100.04.51.07.5202 PENSION $3,829 $3,769 $4,536 $5,070 $4,239 $4,239 $4,272 $6,016 $4,644 $4,644 $405 9.55% $4,644 100.04.51.07.5203 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% $19,685 100.04.51.07.5204 LIFE $119 $80 $80 $124 $232 $232 $100 $175 $230 $230 ($2) -0.86% $230 100.04.51.07.5405 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% $90,000 100.04.51.07.5410 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% $8,000 100.04.51.07.5704 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% $4,000 100.04.51.07.5735 AUTO EXP - OIL & TIRE $14,054 $20,481 $15,650 $28,102 $18,000 $18,000 $10,652 $22,500 $13,000 $13,000 ($5,000) -27.78% $13,000 100.04.51.07.5736 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% $106,500 100.04.51.07.6109 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%$1,450 DPW - MACHINERY & EQUIPMENT Total $281,821 $304,283 $328,277 $332,533 $345,746 $345,746 $216,195 $364,851 $328,006 $328,006 ($17,740)-5.13%$328,006 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% $16,107 100.04.51.08.5102 OVERTIME - BUILDING MAINT $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% $1,232 100.04.51.08.5202 PENSION $814 $570 $1,091 $664 $1,359 $1,359 $384 $1,125 $1,000 $1,000 ($359) -26.42% $1,000 100.04.51.08.5203 HEALTH $3,431 $1,772 $2,737 $1,477 $4,857 $4,857 $360 $2,000 $4,261 $4,261 ($596) -12.27% $4,261 100.04.51.08.5204 LIFE $30 $23 $35 $25 $75 $75 $6 $35 $50 $50 ($25) -33.33% $50 100.04.51.08.5415 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% $25,000 100.04.51.08.5605 TELEPHONE $0 $0 $180 $240 $120 $120 $160 $240 $240 $240 $120 100.00% $240 100.04.51.08.5704 OTHER SUPPLIES AND EXPENSES $1,808 $562 $2,284 $615 $1,500 $1,500 $7 $750 $1,500 $1,500 $0 0.00% $1,500 100.04.51.08.5910 UTILITIES $15,953 $22,242 $34,149 $29,191 $45,000 $45,000 $20,369 $40,000 $45,000 $45,000 $0 0.00% $45,000 100.04.51.08.5915 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%$12,000 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%$106,390 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% $1,281 100.04.51.09.5102 OVERTIE - BRIDGES & DAMS $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% $98 100.04.51.09.5202 PENSION $7 $147 $82 $0 $89 $89 $12 $51 $80 $80 ($9) -10.11% $80 100.04.51.09.5203 HEALTH $0 $918 $216 $0 $317 $317 $0 $165 $339 $339 $22 6.94% $339 100.04.51.09.5204 LIFE $0 $6 $3 $0 $5 $5 $0 $3 $4 $4 ($1) -20.00%$4 100.04.51.09.5744 INSPECTIONS/OTHER MATERIALS $300 $8,614 $4,836 $3,000 $3,000 $3,000 $0 $3,000 $3,000 $3,000 $0 0.00%$3,000 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%$4,802 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 October 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% $28,319 100.04.51.10.5201 FICA $1,765 $1,737 $2,037 $2,352 $2,098 $2,098 $1,775 $2,300 $2,166 $2,166 $68 3.24% $2,166 100.04.51.10.5202 PENSION $1,574 $1,600 $1,779 $2,033 $1,730 $1,730 $1,533 $2,040 $1,758 $1,758 $28 1.62% $1,758 100.04.51.10.5203 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% $7,492 100.04.51.10.5204 LIFE $72 $77 $85 $97 $95 $95 $127 $190 $88 $88 ($7) -7.37% $88 100.04.51.10.5704 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%$39,823 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! $154,220 100.04.51.11.5201 FICA $0 $0 $0 $0 $0 $0 $0 $0 $11,798 $11,798 $11,798 #DIV/0! $11,798 100.04.51.11.5202 PENSION $0 $0 $0 $0 $0 $0 $0 $0 $9,575 $9,575 $9,575 #DIV/0! $9,575 100.04.51.11.5203 HEALTH $0 $0 $0 $0 $0 $0 $0 $0 $40,797 $40,797 $40,797 #DIV/0! $40,797 100.04.51.11.5204 LIFE $0 $0 $0 $0 $0 $0 $0 $0 $477 $477 $477 #DIV/0!$477 100.04.51.11.5405 MAINT OF VEHICLES & EQUIP $0 $0 $0 $0 $0 $0 $0 $0 $15,000 $15,000 $15,000 #DIV/0! $15,000 100.04.51.11.5410 RENTALS & LEASES $0 $0 $0 $0 $0 $0 $0 $0 $1,500 $1,500 $1,500 #DIV/0! $1,500 100.04.51.11.5415 MAINT OF PAVILLIONS & GROUNDS $0 $0 $0 $0 $0 $0 $0 $0 $20,000 $20,000 $20,000 #DIV/0! $20,000 100.04.51.11.5702 OPERATING SUPPLIES & EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $5,000 $5,000 $5,000 #DIV/0! $5,000 100.04.51.11.5731 SMALL TOOLS & MINOR EQUIPMENT $0 $0 $0 $0 $0 $0 $0 $0 $5,000 $5,000 $5,000 #DIV/0! $5,000 100.04.51.11.5735 GAS, OIL & LUBRICATION $0 $0 $0 $0 $0 $0 $0 $0 $13,500 $13,500 $13,500 #DIV/0! $13,500 100.04.51.11.5801 PROFESSIONAL & CONSULTANT FEES $0 $0 $0 $0 $0 $0 $0 $0 $1,000 $1,000 $1,000 #DIV/0! $1,000 100.04.51.11.5820 CONTRACTED SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $80,000 $80,000 $80,000 #DIV/0! $80,000 100.04.51.11.5910 UTILITIES $0 $0 $0 $0 $0 $0 $0 $0 $20,000 $20,000 $20,000 #DIV/0! $20,000 100.04.51.11.5916 LIGHTING MAINTENANCE $0 $0 $0 $0 $0 $0 $0 $0 $5,000 $5,000 $5,000 #DIV/0!$5,000 DPW - PARKS Total $0 $0 $0 $0 $0 $0 $0 $0 $382,867 $382,867 $382,867 #DIV/0!$382,867 TOTAL DPW DIVISIONS $1,978,433 $2,015,692 $2,393,002 $2,318,681 $2,423,647 $2,423,647 $1,483,914 $2,440,749 $2,515,908 $2,515,908 $92,261 3.81%$2,515,908 TOTAL PUBLIC WORKS $2,159,467 $2,200,192 $2,574,786 $2,489,391 $2,600,211 $2,600,211 $1,600,940 $2,635,899 $2,739,856 $2,739,856 $139,645 5.37%$2,739,856 CULTURE, RECREATION & EDUCATION - NON-DEPARTMENTAL: 100.05.06.00.6037 PARADE FUND $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $0 0.00% $9,000 100.05.06.00.6052 LITTLE MUSKEGO LAKE DISTRICT $47,013 $50,419 $42,611 $50,999 $50,000 $50,000 $47,077 $50,000 $50,000 $50,000 $0 0.00%$50,000 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%$59,000 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 October 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% $613,713 100.05.71.00.5102 OVERTIME $1,037 $730 $0 $0 $2,000 $2,000 $0 $750 $2,000 $2,000 $0 0.00% $2,000 100.05.71.00.5201 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% $48,484 100.05.71.00.5202 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% $39,332 100.05.71.00.5203 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% $91,083 100.05.71.00.5204 LIFE $1,674 $1,675 $1,405 $1,206 $1,282 $1,282 $864 $1,282 $1,420 $1,420 $138 10.76% $1,420 100.05.71.00.5229 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% $18,060 100.05.71.00.5302 MILEAGE $1,032 $653 $728 $654 $1,200 $1,200 $783 $1,200 $1,200 $1,200 $0 0.00% $1,200 100.05.71.00.5303 CONFERENCES & TRAINING $1,475 $2,310 $1,997 $2,868 $3,500 $3,500 $371 $3,500 $3,500 $3,500 $0 0.00% $3,500 100.05.71.00.5305 DUES & MEMBERSHIP $835 $1,051 $1,006 $1,034 $1,300 $1,300 $1,130 $1,300 $1,300 $1,300 $0 0.00% $1,300 100.05.71.00.5401 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% $20,500 100.05.71.00.5415 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% $36,700 100.05.71.00.5505 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% $41,040 100.05.71.00.5602 TELEPHONE $3,524 $75 $321 $275 $300 $300 $125 $300 $300 $300 $0 0.00% $300 100.05.71.00.5701 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% $8,000 100.05.71.00.5702 PROCESSING SUPPLIES $0 $0 $0 $0 $16,400 $16,400 $11,631 $16,400 $17,500 $17,500 $1,100 6.71% $17,500 100.05.71.00.5703 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% $3,800 100.05.71.00.5740 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% $1,300 100.05.71.00.5835 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% $38,000 100.05.71.00.5910 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% $75,000 100.05.71.00.5915 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% $2,500 100.05.71.00.6062 PROGRAMMING $0 $2,934 $2,999 $4,718 $5,000 $5,000 $5,484 $5,500 $6,000 $6,000 $1,000 20.00% $6,000 100.05.71.01.5711 PRINT MATERIALS $0 $115,232 $121,382 $116,741 $115,000 $115,000 $64,237 $115,000 $115,000 $115,000 $0 0.00% $115,000 100.05.71.01.5713 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% $50,000 100.05.71.03.5711 ELECTRONIC MATERIALS $0 $13,936 $14,329 $15,889 $16,000 $16,000 $11,575 $16,000 $16,000 $16,000 $0 0.00% $16,000 100.05.71.03.5714 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%$1,251,732 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!$0Page 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 October 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% $1,175 100.05.72.03.5820 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% $4,500 100.05.72.03.5910 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% $4,200 100.05.72.03.5915 SEWER AND WATER USAGE $772 $904 $849 $888 $970 $970 $727 $970 $970 $970 $0 0.00%$970 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%$10,845 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% $4,000 100.05.72.04.5820 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%$4,000 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%$14,845 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 October 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% $123,858 100.05.72.10.5110 INSTRUCTION RELATED $0 $792 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.5102 OVERTIME - ADMIN $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% $9,475 100.05.72.10.5202 PENSION $8,710 $9,705 $7,663 $8,475 $8,601 $8,601 $5,708 $8,601 $8,298 $8,298 ($303) -3.52% $8,298 100.05.72.10.5203 HEALTH $51,072 $47,106 $49,001 $57,045 $59,837 $59,837 $38,450 $57,750 $59,837 $59,837 ($0) 0.00% $59,837 100.05.72.10.5204 LIFE $354 $292 $138 $176 $169 $169 $125 $169 $170 $170 $1 0.51% $170 100.05.72.10.5205 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% $550 100.05.72.10.5303 CONFERENCES AND SPECIAL EVEN $0 $50 $952 $50 $1,650 $1,650 $0 $1,650 $1,650 $1,650 $0 0.00% $1,650 100.05.72.10.5305 DUES AND MEMBERSHIPS $1,089 $1,109 $1,055 $962 $970 $970 $676 $970 $970 $970 $0 0.00% $970 100.05.72.10.5401 COPIER MAINTENANCE $0 $1,017 $514 $1,101 $1,400 $1,400 $860 $1,400 $1,400 $1,400 $0 0.00% $1,400 100.05.72.10.5506 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% $11,000 100.05.72.10.5601 TELEPHONE $1,431 $620 $530 $610 $720 $720 $440 $720 $720 $720 $0 0.00% $720 100.05.72.10.5701 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% $2,000 100.05.72.10.5702 OPERATING SUPPLIES AND EXPEN $267 $236 $827 $451 $600 $600 $300 $600 $5,600 $5,600 $5,000 833.33% $5,600 100.05.72.10.5820 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% $13,050 100.05.72.10.6035 TICKET SALES EXPENSE $0 $0 $17,251 $18,451 $18,100 $18,100 $1,420 $18,100 $18,100 $18,100 $0 0.00%$18,100 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%$256,678 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% $1,650 100.05.72.11.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $20 $20 $0 $0 $20 $20 $0 0.00%$20 RECREATION-AQUATICS Total $595 $520 $1,500 $1,320 $1,670 $1,670 $0 $1,650 $1,670 $1,670 $0 0.00%$1,670 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% $90 100.05.72.12.5110 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% $5,916 100.05.72.12.5201 FICA $124 $0 $0 $0 $8 $8 $0 $0 $7 $7 ($1) -9.93%$7 100.05.72.12.5702 OPERATING SUPPLIES $51 $0 $0 $0 $160 $160 $0 $160 $160 $160 $0 0.00% $160 100.05.72.12.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $7 $7 $0 $0 $7 $7 $0 0.00%$7 RECREATION-ARTS & CRAFTS Total $4,752 $5,431 $3,101 $6,695 $5,811 $5,811 $3,577 $6,060 $6,180 $6,180 $369 6.35%$6,180 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% $20,064 100.05.72.13.5102 OVERTIME - ATHLETIC PROG $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% $112,664 100.05.72.13.5201 FICA $3,131 $2,579 $1,414 $1,748 $1,862 $1,862 $898 $1,148 $1,535 $1,535 ($327) -17.56% $1,535 100.05.72.13.5702 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% $7,140 100.05.72.13.5820 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% $2,088 100.05.72.13.6002 CRIMINAL HISTORY CHECKS $0 $7 $35 $266 $291 $291 $252 $275 $466 $466 $175 60.14%$466 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%$143,956 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% $1,575 100.05.72.14.5110 INSTRUCTION RELATED $620 $1,248 $740 $990 $1,200 $1,200 $540 $1,200 $1,200 $1,200 $0 0.00% $1,200 100.05.72.14.5201 FICA $115 $96 $117 $109 $120 $120 $61 $90 $120 $120 $0 0.00% $120 100.05.72.14.5702 OPERATING SUPPLIES $97 $0 $295 $0 $200 $200 $0 $100 $200 $200 $0 0.00% $200 100.05.72.14.5730 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% $2,994 100.05.72.14.5820 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%$2,100 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%$8,189 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 October 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% $68,262 100.05.72.16.5201 FICA $4,714 $4,774 $5,547 $4,991 $5,218 $5,218 $4,833 $5,355 $5,234 $5,234 $16 0.31% $5,234 100.05.72.16.5301 TRAINING $53 $0 $22 $0 $75 $75 $0 $0 $75 $75 $0 0.00% $75 100.05.72.16.5702 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% $9,550 100.05.72.16.5820 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% $11,415 100.05.72.16.6002 CRIMINAL HISTORY CHECKS $84 $280 $252 $322 $248 $248 $98 $120 $248 $248 $0 0.00%$248 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%$94,785 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% $2,376 100.05.72.17.5201 FICA $1,119 $929 $717 $170 $393 $393 $26 $26 $182 $182 ($212) -53.80% $182 100.05.72.17.5702 OPERATING SUPPLIES & EXPENSES $45,536 $46,737 $10,354 $315 $1,482 $1,482 $400 $400 $1,198 $1,198 ($284) -19.16% $1,198 100.05.72.17.5820 CONTRACTED SERVICES $1,050 $2,118 $4,275 $1,980 $3,300 $3,300 $0 $0 $1,980 $1,980 ($1,320) -40.00% $1,980 100.05.72.17.6002 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%$5,736 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% $1,955 100.05.72.18.5110 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% $10,119 100.05.72.18.5201 FICA $138 $145 $239 $134 $570 $570 $0 $0 $150 $150 ($421) -73.76% $150 100.05.72.18.5702 OPERATING SUPPLIES $1,504 $0 $222 $355 $610 $610 $0 $500 $610 $610 $0 0.00% $610 100.05.72.18.5820 CONTRACTED SERVICES $0 $572 $0 $570 $1,320 $1,320 $187 $325 $1,320 $1,320 $0 0.00%$1,320 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%$14,154 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% $13,639 100.05.72.19.5201 FICA $0 $0 $0 $1,265 $1,401 $1,401 $664 $803 $1,043 $1,043 ($357) -25.50% $1,043 100.05.72.19.5702 OPERATING SUPPLIES AND EXPEN $0 $0 $0 $268 $250 $250 $71 $150 $250 $250 $0 0.00% $250 100.05.72.19.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $7 $7 $0 $0 $7 $7 $0 0.00%$7 RECREATION-PARKS Total $0 $0 $0 $18,082 $19,965 $19,965 $9,414 $11,453 $14,939 $14,939 ($5,026)-25.17%$14,939 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%$289,609 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%$546,287 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%$561,132 $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%$1,871,864TOTAL 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 October 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% $255,609 100.06.18.01.5102 OVERTIME $67 $885 $791 $1,022 $1,668 $1,668 $3,784 $5,750 $1,685 $1,685 $17 1.01% $1,685 100.06.18.01.5201 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% $20,050 100.06.18.01.5202 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% $17,239 100.06.18.01.5203 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% $60,169 100.06.18.01.5204 LIFE $172 $204 $217 $299 $375 $375 $197 $315 $384 $384 $9 2.32% $384 100.06.18.01.5205 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% $4,800 100.06.18.01.5301 TRAINING $133 $99 $60 $50 $400 $400 $0 $200 $400 $400 $0 0.00% $400 100.06.18.01.5302 MILEAGE $446 $751 $1,024 $896 $500 $500 $39 $500 $500 $500 $0 0.00% $500 100.06.18.01.5303 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% $2,650 100.06.18.01.5305 MEMBERSHIPS & DUES $1,225 $1,170 $920 $1,765 $1,100 $1,100 $485 $1,100 $1,100 $1,100 $0 0.00% $1,100 100.06.18.01.5405 VEHICLE MAINTENANCE $0 $31 $0 $0 $350 $350 $0 $0 $350 $350 $0 0.00% $350 100.06.18.01.5410 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% $5,800 100.06.18.01.5506 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% $5,200 100.06.18.01.5601 TELEPHONE/CITY HALL $1,451 $695 $922 $875 $1,020 $1,020 $455 $875 $600 $600 ($420) -41.18% $600 100.06.18.01.5701 OFFICE SUPPLIES $460 $511 $192 $472 $800 $800 $32 $500 $500 $500 ($300) -37.50% $500 100.06.18.01.5704 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% $2,300 100.06.18.01.5713 PRINT MATERIALS $292 $0 $376 $0 $500 $500 $0 $500 $500 $500 $0 0.00% $500 100.06.18.01.5801 PROFESSIONAL SERVICES $2,179 $0 $575 $0 $2,000 $2,000 $5,106 $8,500 $15,000 $15,000 $13,000 650.00% $15,000 100.06.18.01.5804 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% $8,000 100.06.18.01.6010 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%$402,836 $295,021 $323,638 $338,990 $371,222 $422,946 $422,946 $216,237 $352,233 $402,836 $402,836 ($20,110)-4.75%$402,836 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% $18,000 100.07.01.06.6502 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% $15,000 100.07.01.06.6504 SOCIAL MEDIA ARCHIVE $0 $0 $0 $0 $4,000 $4,000 $3,788 $4,000 $4,000 $4,000 $0 0.00% $4,000 100.07.20.01.6501 POLICE VEHICLE REPLACEMENT $96,731 $98,681 $105,269 $85,824 $103,000 $103,000 $108,310 $145,540 $45,000 $45,000 ($58,000) -56.31% $45,000 100.07.51.02.6502 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% $730,000 100.07.51.07.6504 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%$187,500 TOTAL CAPITAL OUTLAY $917,224 $929,899 $1,035,130 $987,294 $1,042,000 $1,042,000 $240,511 $1,084,540 $999,500 $999,500 ($42,500)-4.08%$999,500 CONTINGENCY (0.50% OF BUDGET-MINIMUM): 100.07.81.00.6601 CONTINGENCY FUND $0 $0 $0 $0 $80,000 $80,000 $0 $0 $223,767 $223,767 $143,767 179.71%$223,767 DEBT SERVICE - NON-DEPARTMENTAL: 100.08.06.00.6090 BANK SERVICE CHARGES $18,952 $17,239 $18,338 $20,003 $19,000 $19,000 $6,765 $19,000 $19,000 $19,000 $0 0.00%$19,000 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% $50,000 100.30.80.00.9410 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%$50,000 TOTAL GENERAL FUND EXPENDITURES $13,976,934 $16,830,308 $13,938,218 $14,137,760 $15,055,750 $15,055,750 $8,664,323 $14,596,218 $15,547,663 $15,547,663 $491,913 3.27%$15,547,663 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%$5,913,473 PER RESOLUTION #053-2015, UNASSIGNED FUND BALANCE (2 MONTHS EXP):$2,591,277 $2,591,277 $2,591,277 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 $1,223,267 $19,000 $50,000 Change $(88,913) $337,954 $139,645 $50 $12,020 $(20,110) $101,267 $- $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% $10,500 301.07.85.00.4001 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% $2,139,345 301.07.85.00.4140 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% $25,125,000 301.07.85.00.4537 PREMIUM ON DEBT ISSUANCE $901,620 $0 $0 $0 $0 $0 $0 $0 $452,250 $452,250 0.00% $452,250 301.20.85.00.8001 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% $100,000 301.20.85.00.8216 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% $120,000 301.20.85.00.8230 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% $849,745 301.20.85.00.8902 PROCEEDS FROM DEBT ISSUANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 301.20.85.00.8401 TRF FROM CAPITAL BRWG $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% $1,866,690 301.07.85.00.7002 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% $960,026 301.07.85.00.7003 UNDERWRITER/DISCOUNT FEES $419,370 $0 $0 $0 $0 $0 $0 $0 $452,250 $452,250 0.00% $452,250 301.07.85.00.7006 PAYMENT TO ESCROW AGENT $23,184,346 $0 $0 $0 $0 $0 $0 $0 $25,125,000 $25,125,000 0.00% $25,125,000 301.07.85.00.7008 RADIO SYSTEM CAPITAL COSTS $0 $0 $9,510 $9,510 $9,510 $9,510 $9,510 $9,510 $9,510 $0 0.00%$9,510 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%$28,796,840 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%$28,413,476 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%$383,364 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%$3,069,240 303.07.00.00.4531 INTEREST ON INVESTMENTS $438 $380 $571 $1,846 $580 $580 $0 $1,900 $2,000 $1,420 244.83% $2,000 303.20.85.00.8001 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% $163,000 303.07.85.00.7001 PRINCIPAL - CDA $120,000 $130,000 $140,000 $150,000 $150,000 $150,000 $0 $150,000 $150,000 $0 0.00% $150,000 303.07.85.00.7002 INTEREST - CDA $57,980 $20,842 $23,300 $20,500 $17,500 $17,500 $8,750 $17,500 $13,000 ($4,500)-25.71%$13,000 REVENUES Total $178,418 $151,222 $163,871 $172,346 $168,080 $168,080 $167,500 $169,400 $165,000 ($3,080)-1.83%$165,000 EXPENDITURES Total $177,980 $150,842 $163,300 $170,500 $167,500 $167,500 $8,750 $167,500 $163,000 ($4,500)-2.69%$163,000 CDA LEASE DEBT Total $438 $380 $571 $1,846 $580 $580 $158,750 $1,900 $2,000 $1,420 0.00%$2,000 FUND BALANCE:$438,633 $439,013 $439,584 $441,430 $440,164 $440,164 $598,334 $443,330 $445,330 $5,166 1.17%$445,330 $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%$3,514,570 October 19, 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 October 19, 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% $7,078 202.08.94.74.4538 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% $1,200 202.08.94.74.4536 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% $6,000 202.08.94.74.4350 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% $2,700 202.08.94.74.4352 BOAT LAUNCH LAKE ACCESS $274 $182 $240 $296 $275 $275 $291 $295 $275 $0 0.00% $275 202.08.94.74.4140 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% $165,000 202.20.00.00.8210 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! $5,000 202.08.94.74.6570 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 $5,832 $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% $385,000 202.08.94.74.6574 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! $146,000 202.08.94.74.6576 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! $9,000 202.08.94.74.6579 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! $5,000 202.08.94.74.6584 PARKS - OTHER EXPENSES $13,579 $32,936 $1,943 $0 $15,000 $15,000 $13,430 $15,000 $9,200 ($5,800) -38.67% $9,200 202.08.94.74.6585 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%$182,253 EXPENDITURES Total $1,903,952 $469,086 $333,177 $723,587 $425,000 $425,000 $71,070 $136,000 $559,200 $134,200 31.58%$559,200 PARK DEDICATION Total $20,544 $444,168 ($25,687)($307,779)($143,397)($143,397)$197,596 $151,873 ($376,947)($233,550)162.87%($376,947) FUND BALANCE:$235,189 $679,358 $653,670 $345,892 $202,495 $202,495 $543,488 $497,765 $120,818 ($81,677)-40.34%$120,818 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 October 19, 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% $10,000 203.08.94.74.4531 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%$10,000 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%$10,000 FUND BALANCE:$116,811 $126,685 $222,985 ($6,350)($354,836)($354,836)$51,492 $48,650 $58,650 $413,486 -116.53%$58,650 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 October 19, 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% $90,000 205.03.00.00.4339 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% $342,000 205.03.00.00.4531 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% $33,500 205.03.00.00.4810 RECYCLING PENALTY $2,285 $1,931 $2,100 $1,985 $2,000 $2,000 $1,375 $2,000 $2,000 $0 0.00% $2,000 205.03.00.00.5101 SALARIES & WAGES $88,541 $74,182 $88,452 $95,285 $114,426 $114,426 $19,550 $105,000 $115,406 $980 0.86% $115,406 205.03.00.00.5102 OVERTIME - RECYCLING $71 $928 $66 $261 $259 $259 $8 $250 $763 $504 194.05% $763 205.03.00.00.5201 FICA $6,564 $5,590 $6,590 $7,210 $8,883 $8,883 $1,503 $8,050 $8,946 $63 0.71% $8,946 205.03.00.00.5202 PENSION $5,083 $4,695 $5,443 $5,498 $7,416 $7,416 $1,330 $7,160 $7,342 ($74) -1.00% $7,342 205.03.00.00.5203 HEALTH INSURANCE $14,987 $14,247 $13,859 $11,770 $22,065 $22,065 $1,928 $20,000 $26,850 $4,785 21.69% $26,850 205.03.00.00.5204 LIFE INSURANCE $304 $299 $324 $303 $396 $396 $88 $365 $392 ($4) -1.11% $392 205.03.00.00.5205 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% $768 205.03.00.00.5702 RECYCLING - SUPPLIES $687 $694 $347 $0 $700 $700 $0 $475 $500 ($200) -28.57% $500 205.03.00.00.5704 OTHER SUPPLIES/EXP - RECYCLING $0 $10 $727 $2,077 $500 $500 $813 $813 $1,500 $1,000 200.00% $1,500 205.03.00.00.5805 ATTORNEY SERVICES $0 $0 $675 $629 $1,000 $1,000 $0 $750 $1,000 $0 0.00% $1,000 205.03.00.00.5820 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% $325,550 205.03.00.00.6001 NOTICES AND PUBLICATIONS $0 $0 $59 $0 $100 $100 $0 $0 $100 $0 0.00% $100 205.03.00.00.6056 OTHER EXPENSE $20,375 $21,129 $20,147 $22,041 $70,000 $70,000 $12,203 $25,000 $75,000 $5,000 7.14% $75,000 205.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $0 $5,000 $0 0.00% $5,000 205.03.00.00.6501 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% $662,500 205.03.30.00.4536 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% $9,000 205.03.30.00.5101 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% $21,856 205.03.30.00.5102 OVERTIME - REFUSE $74 $0 $0 $38 $259 $259 $8 $50 $262 $3 0.97% $262 205.03.30.00.5201 FICA $1,360 $1,576 $1,514 $1,672 $2,134 $2,134 $1,017 $1,572 $1,751 ($383) -17.94% $1,751 205.03.30.00.5202 PENSION $1,206 $1,466 $1,330 $1,394 $1,828 $1,828 $882 $1,397 $1,482 ($346) -18.93% $1,482 205.03.30.00.5203 HEALTH INSURANCE $3,568 $3,826 $1,435 $2,826 $3,175 $3,175 $1,650 $2,750 $3,175 $0 0.01% $3,175 205.03.30.00.5204 LIFE INSURANCE $68 $72 $44 $80 $88 $88 $51 $77 $83 ($5) -5.52% $83 205.03.30.00.5205 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% $768 205.03.30.00.5704 OTHER SUPPLIES & EXPENSES $4,922 $5,280 $4,754 $7,575 $5,000 $5,000 $3,259 $5,000 $5,000 $0 0.00% $5,000 205.03.30.00.5805 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% $565,000 205.03.30.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00%$5,000 REVENUES Total $1,094,265 $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%$1,139,000 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%$1,173,494 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%($34,494) FUND BALANCE:$710,899 $700,269 $688,250 $831,354 $842,045 $842,045 $895,366 $914,946 $880,452 $38,407 4.56%$880,452 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 October 19, 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% $2,400 206.06.00.00.4531 INTEREST ON INVESTMENTS $873 $626 $609 $448 $650 $650 $701 $870 $875 $225 34.62% $875 206.06.00.00.4536 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%$10,000 REVENUES Total $4,936 $5,102 $5,818 $6,480 $6,632 $6,632 $2,390 $3,570 $3,275 ($3,357)-50.62%$3,275 EXPENDITURES Total $7,691 $7,331 $10,704 $8,010 $7,500 $7,500 $4,040 $8,300 $10,000 $2,500 33.33%$10,000 REVOLVING LOAN Total ($2,755)($2,229)($4,886)($1,530)($868)($868)($1,650)($4,730)($6,725)($5,857)674.77%($6,725) FUND BALANCE:$281,365 $279,136 $274,251 $272,720 $271,852 $271,852 $271,070 $267,990 $261,265 ($10,587)-3.89%$261,265 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 October 19, 2017 EPI STANDING COMMITTEE: 207.01.00.00.4531 INTEREST ON INVESTMENTS $0 $0 $28 $88 $90 $90 $102 $140 $145 $55 61.11% $145 207.01.00.00.4560 LANDFILL HOST FEES $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $0 0.00% $10,000 207.01.00.00.6055 LANDFILL NEGOTIATING COMM.$4,902 $6,424 $2,733 $1,820 $5,000 $5,000 $946 $2,500 $5,000 $0 0.00% $5,000 207.01.00.00.6057 ADMINISTRATIVE CHARGES $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $750 $1,500 $1,500 $0 0.00% $1,500 207.01.00.00.6058 LANDFILL FUND EXPENSE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 207.20.00.00.8213 TRF FROM FUTURE PARKLAND $0 $0 $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%$10,145 EXPENDITURES Total $6,402 $7,924 $4,233 $3,320 $6,500 $6,500 $1,696 $4,000 $6,500 $0 0.00%$6,500 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%$3,645 FUND BALANCE:$51,416 $53,493 $80,410 $87,178 $90,768 $90,768 $95,584 $93,318 $96,963 $6,195 6.83%$96,963 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 October 19, 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% $19,784 209.01.00.00.6057 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%$19,784 CABLE Total ($34,457)($25,767)($3,000)$0 ($109,784)($109,784)($46,553)($90,000)($19,784)$90,000 -81.98%($19,784) 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 October 19, 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% $12,000 210.03.00.00.4542 MISCELLANEOUS REIMBURSEMENT $45,024 $46,825 $48,697 $50,645 $52,672 $52,672 $0 $52,672 $54,778 $2,106 4.00% $54,778 210.03.00.00.4560 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% $1,287,000 210.03.00.00.5805 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% $60,000 210.03.00.00.6055 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% $5,000 210.30.00.00.9202 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! $100,000 210.30.00.00.9410 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%$550,000 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%$1,353,778 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%$715,000 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%$638,778 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%$2,285,267 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 October 19, 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% $2,575 214.01.00.00.4560 LANDFILL HOST FEES $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $0 0.00%$33,000 REVENUES Total $33,488 $33,452 $33,722 $35,473 $33,775 $33,775 $33,000 $35,500 $35,575 $1,800 5.33%$35,575 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%$35,575 FUND BALANCE:$505,225 $538,677 $572,399 $607,873 $641,648 $641,648 $640,873 $643,373 $678,948 $37,300 5.81%$678,948 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 October 19, 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% $10,000 215.06.00.00.4431 TRAIL FEE $2,520 $240 $3,960 $480 $240 $240 $1,920 $2,000 $500 $260 108.33% $500 215.06.00.00.4531 INTEREST ON INVESTMENTS $140 $102 $200 $743 $0 $0 $0 $775 $800 $800 #DIV/0! $800 215.06.00.00.4542 MISC REIMBURSEMENT/DONATIONS $14,713 $6,087 $7,653 $8,246 $5,000 $5,000 $0 $5,000 $5,000 $0 0.00% $5,000 215.06.00.00.4560 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% $165,000 215.06.00.00.5101 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% $31,102 215.06.00.00.5201 FICA TAX $6,177 $6,610 $6,057 $4,939 $3,758 $3,758 $1,899 $3,080 $2,379 ($1,379) -36.69% $2,379 215.06.00.00.5202 PENSION FUND $4,394 $4,774 $4,834 $3,578 $2,492 $2,492 $1,722 $2,737 $1,244 ($1,248) -50.07% $1,244 215.06.00.00.5203 HEALTH INSURANCE $7,878 $11,169 $8,771 $6,725 $5,208 $5,208 $3,176 $4,800 $2,604 ($2,604) -50.00% $2,604 215.06.00.00.5204 LIFE INSURANCE $163 $206 $212 $169 $117 $117 $83 $125 $59 ($58) -49.67% $59 215.06.00.00.5301 TRAINING $267 $114 $0 $130 $300 $300 $0 $150 $300 $0 0.00% $300 215.06.00.00.5302 GASOLINE/OIL/MILEAGE $2,532 $2,108 $1,947 $1,388 $2,175 $2,175 $840 $1,750 $2,175 $0 0.00% $2,175 215.06.00.00.5303 CONFERENCES & SPECIAL EVENTS $375 $710 $635 $703 $700 $700 $429 $700 $700 $0 0.00% $700 215.06.00.00.5305 DUES & MEMBERSHIPS $425 $325 $330 $415 $400 $400 $220 $400 $400 $0 0.00% $400 215.06.00.00.5601 TELEPHONE REIMB $120 $120 $120 $120 $120 $120 $80 $120 $120 $0 0.00% $120 215.06.00.00.5704 OTHER SUPPLIES & EXPENSES $5,645 $5,731 $2,530 $6,344 $5,750 $5,750 $821 $4,000 $5,750 $0 0.00% $5,750 215.06.00.00.5801 PROFESSIONAL SERVICES $852 $852 $1,663 $1,620 $1,800 $1,800 $1,185 $1,800 $1,800 $0 0.00% $1,800 215.06.00.00.5805 ATTORNEY $1,891 $1,505 $389 $0 $1,000 $1,000 $0 $500 $1,000 $0 0.00% $1,000 215.06.00.00.6008 CONSERVANCY MANAGEMENT $13,634 $5,859 $4,222 $12,297 $20,000 $20,000 $920 $15,000 $20,000 $0 0.00% $20,000 215.06.00.00.6009 URBAN FORESTRY MGMT $3,166 $3,003 $2,080 $9,845 $7,500 $7,500 $556 $7,500 $7,500 $0 0.00% $7,500 215.06.00.00.6010 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% $3,000 215.06.00.00.6506 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%$100,000 REVENUES Total $142,786 $180,764 $242,278 $192,148 $168,240 $168,240 $121,060 $227,775 $181,300 $13,060 7.76%$181,300 EXPENDITURES Total $188,571 $183,747 $167,280 $216,821 $233,440 $233,440 $168,722 $215,873 $180,133 ($53,307)0.00%$180,133 CONSERVATION Total ($45,785)($2,983)$74,998 ($24,673)($65,200)($65,200)($47,662)$11,902 $1,167 $66,367 -101.79%$1,167 FUND BALANCE:$119,045 $116,062 $191,060 $166,388 $101,187 $101,187 $118,726 $178,290 $179,457 $78,269 77.35%$179,457 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 October 19, 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% $250 216.08.00.00.4542 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! $100,000 216.01.00.00.5805 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% $16,206 216.08.00.00.5201 FICA $1,039 $1,091 $1,214 $897 $1,264 $1,264 $263 $714 $1,240 ($24) -1.92% $1,240 216.08.00.00.5202 PENSION $907 $992 $1,042 $759 $1,075 $1,075 $243 $635 $1,086 $11 1.04% $1,086 216.08.00.00.5203 HEALTH INSURANCE $1,182 $620 $0 $0 $0 $0 $905 $2,300 $4,488 $4,488 #DIV/0! $4,488 216.08.00.00.5204 LIFE INSURANCE $10 $12 $14 $11 $16 $16 $3 $10 $18 $2 12.50% $18 216.08.00.00.5229 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% $100,000 216.08.00.00.6505 KELSEY DRIVE AREA STUDY $0 $0 $0 $0 $0 $0 $0 $0 $30,000 $30,000 #DIV/0! $30,000 216.08.00.00.6549 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% $20,000 216.30.00.00.9301 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%$100,250 EXPENDITURES Total $156,651 $153,790 $132,496 $191,870 $198,881 $198,881 $12,539 $187,989 $173,038 ($25,843)0.00%$173,038 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%($72,788) FUND BALANCE:$368,977 $215,458 $261,632 $275,773 $77,092 $77,092 $263,234 $88,834 $16,046 ($61,046)-79.19%$16,046 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 October 19, 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% $3,780 220.01.00.00.4531 INTEREST ON INVESTMENTS $818 $628 $745 $2,088 $725 $725 $0 $725 $200 ($525) -72.41% $200 220.01.00.00.4922 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% $50,000 220.30.00.00.9411 TRF TO TID 11 $0 $0 $0 $0 $500,000 $500,000 $500,000 $500,000 $53,534 ($446,466)-89.29%$53,534 REVENUES Total $8,318 $20,583 $6,242 $6,353 $3,345 $3,345 $3,002 $5,225 $3,980 ($525)-15.69%$3,980 EXPENDITURES Total $37,693 $30,004 $13,466 $34,083 $550,000 $550,000 $551,166 $551,166 $103,534 ($446,466)0.00%$103,534 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%($99,554) FUND BALANCE:$800,801 $791,381 $784,157 $756,427 $209,772 $209,772 $208,263 $210,486 $110,932 ($98,840)-47.12%$110,932 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 October 19, 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% $122,150 228.01.00.00.4122 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% $3,000 228.01.00.00.5810 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% $5,150 228.30.00.00.9301 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%$120,000 REVENUES Total $85,632 $212,061 $109,568 $113,715 $115,000 $115,000 $136,942 $136,942 $125,150 $10,150 8.83%$125,150 EXPENDITURES Total $85,632 $212,061 $109,568 $113,715 $115,000 $115,000 $133,217 $136,942 $125,150 $10,150 0.00%$125,150 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% $230,000 229.01.00.00.4122 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% $3,000 229.01.00.00.5810 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% $5,150 229.01.00.00.6001 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%$163,000 REVENUES Total $223,017 $233,763 $218,859 $243,357 $227,000 $227,000 $230,959 $230,959 $233,000 $6,000 2.64%$233,000 EXPENDITURES Total $182,980 $155,842 $168,300 $176,823 $172,650 $172,650 $167,650 $172,650 $168,150 ($4,500)0.00%$168,150 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%$64,850 FUND BALANCE:$274,841 $352,763 $403,322 $469,855 $421,462 $421,462 $533,164 $528,164 $593,014 $171,552 40.70%$593,014 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% $970,000 230.01.00.00.4122 COMPUTER STATE AID $5,963 $4,081 $2,802 $3,865 $3,000 $3,000 $2,839 $2,839 $2,750 ($250) -8.33% $2,750 230.01.00.00.5810 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% $5,150 230.08.91.19.6520 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%$849,745 REVENUES Total $912,256 $937,946 $913,966 $916,252 $918,000 $918,000 $972,738 $972,738 $972,750 $54,750 5.96%$972,750 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%$854,895 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%$117,855 FUND BALANCE:$153,934 $348,747 $121,305 $265,379 $258,497 $258,497 $601,605 $596,605 $714,460 $455,963 0.00%$714,460 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! $65,000 231.01.00.00.4122 COMPUTER STATE AID $0 $0 $0 $0 $0 $0 $0 $0 $500 $500 #DIV/0! $500 231.01.00.00.5810 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!$65,000 REVENUES Total $0 $0 $0 $0 $0 $0 $0 $0 $65,500 $65,500 #DIV/0!$65,500 EXPENDITURES Total $0 $0 $0 $0 $0 $0 $0 $0 $65,000 $65,000 0.00%$65,000 TID #11 Total $0 $0 $0 $0 $0 $0 $0 $0 $500 $500 0.00%$500 FUND BALANCE:$0 $0 $0 $0 $0 $0 $0 $0 $500 $500 0.00%$500 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 October 19, 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% $163,000 265.06.00.00.5704 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%$163,000 REVENUES Total $178,231 $150,842 $163,300 $170,500 $167,885 $167,885 $167,500 $167,500 $163,000 ($4,885)-2.91%$163,000 EXPENDITURES Total $183,700 $151,379 $163,415 $170,500 $173,000 $173,000 $167,500 $167,500 $163,000 ($10,000)0.00%$163,000 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%$190,354 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 October 19, 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% $11,500 270.20.00.00.8100 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% $50,000 270.01.00.00.5103 EMPLOYEE PAYOUT $131,876 $534,702 $210,291 $162,542 $150,000 $150,000 $94,271 $210,000 $175,000 $25,000 16.67% $175,000 270.01.00.00.5201 FICA $10,088 $40,431 $16,621 $12,435 $11,475 $11,475 $7,212 $16,065 $13,388 $1,913 16.67% $13,388 270.01.00.00.5203 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%$61,500 EXPENDITURES Total $141,964 $591,052 $233,891 $174,977 $176,475 $176,475 $101,483 $226,065 $188,388 $11,913 0.00%$188,388 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%($126,888) 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%$2,186,911 GRAND TOTAL SPECIAL REVENUE FUND BALANCE $7,588,775 $9,679,211 $9,270,400 $8,414,807 $4,593,240 $4,593,240 $7,768,312 $8,238,846 $8,374,037 $3,780,797 82.31%$8,374,037 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 CAMERAS (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 (Removed)PW&D - ENGINEERING $0 $0 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 $1,645,584 $12,970,220 $14,615,804 October 16, 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 0000002,360,757 401.08.00.00.4531 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 2,385,757 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 0000004,696,713 401.08.91.19.6504 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 7,253,820 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 12,970,220 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 October 16, 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 250,458 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 October 16, 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 October 16, 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 0000000 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 42,500 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 1,645,584 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)(906,047) FUND BALANCE END OF YEAR 643,037 1,305,091 659,544 659,544 1,579,017 1,076,275 170,228 NET REVENUES OVER/(UNDER) EXPENDITURES: Page 59 CITY OF MUSKEGO TAX INCREMENT DISTRICT #11 CAPITAL BORROWING FUND PROPOSED 2018 BUDGET 2015 2016 2017 2017 2017 2017 2018 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL DEPARTMENT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION PROPOSAL 8/31/17 REVENUES: 411.08.00.00.4150 GOVERNMENT GRANTS 0 500,000 00000 411.08.00.00.4531 INTEREST ON INVESTMENTS 0 62 00000 411.08.00.00.4565 UNDERWRITERS PREMIUM 0000000 411.08.91.19.8902 PROCEEDS FROM DEBT 0000000 411.20.99.01.8903 PROCEEDS FROM DEBT - DEVELOPER 0 1,550,000 0000316,170 411.20.00.00.8220 TRF FROM RESIDUAL TIF 0 0 500,000 500,000 500,000 500,000 53,534 411.20.00.00.8231 TRF FROM TID #11 - FUND 231 0 0 0 0 0 0 65,000 TOTAL REVENUES:0 2,050,062 500,000 500,000 500,000 500,000 434,704 EXPENDITURES: 411.08.91.19.5805 ATTORNEY 0 76,382 20,000 20,000 15,449 20,000 10,000 411.08.91.19.5810 AUDIT FEES 00003,000 3,000 5,000 411.08.91.19.6001 NOTICES & PUBLICATIONS 0 184 00000 411.08.91.19.6520 DEVELOPER INCENTIVES 0 1,459,690 1,950,170 1,950,170 485,000 485,000 921,480 411.08.91.19.7004 UNDERWRITERS DISCOUNT 0000000 411.08.91.19.7005 ISSUANCE FEES 0 4,030 0 0 0 0 0 TOTAL EXPENDITURES:0 1,540,286 1,970,170 1,970,170 503,449 508,000 936,480 NET REVENUES OVER/(UNDER) 0 509,776 (1,470,170)(1,470,170)(3,449)(8,000)(501,776) FUND BALANCE END OF YEAR 0 509,776 (960,394) (960,394) 506,327 501,776 0 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 2018 Proposed Public Hearing Muskego City Hall W182 S8200 Racine Ave. Presented Monday, October 23rd, 2017 Finance & Administration Department Comprehensive objectives established Positive 2016 audit results Efficient operations; Financial accountability; and Collaboration Consolidation of Public Works and Community Development Departments 25% personnel cost transfer out of Conservation Fund (3rd yr) Addition of Police Detective, Patrol Officer, Highway Patrolman & Part-time Library Reference Assistant Various position advances Non-represented employee pay scale adjustment of 1% Maximum 1.5% merit award Equalized Value Increase (7% or $191,549,500) 4% Assessment Ratio increase (94.6% to 99.2%) City portion of tax bill will decrease by approximately $0.46/$1,000 or 9.48% Taxes for City services on a $300,000 valued home will result in an estimated ($138) decrease Minimal Change to Tax Levy (1.65% increase) Tax Levy of $12,616,243 at rate of $4.41/$1,000 assessed value General Fund Levy of $10,476,898 $3.66/$1,000 assessed value + Debt Service Fund levy of $2,139,345 $0.75/$1,000 assessed value General Operating Budget of $15,547,663 increase of $491,913 or 3.27% over 2017 General Government, 15.00% Public Safety, 44.42%Public Works, 17.62% Health & Human Services, 0.02% Culture, Recreation & Education, 12.04% Conservation & Development, 2.59% Capital Outlay & Contingency, 7.87% Other Financing Uses, 0.32% Bank Fees, 0.12% GENERAL FUND OPERATING EXPENDITURES ($15,547,663) 63.21% 33.47% 2.95%0.37% DEBT SERVICE FUND PRINCIPAL & INTEREST BY SOURCE CATEGORY Property Taxes Tax Increment Districts Conservation Fund Interest 0 20,000,000 40,000,000 60,000,000 80,000,000 100,000,000 120,000,000 Outstanding Principal Available Capacity LONG-TERM GENERAL OBLIGATION DEBT VS. AVAILABLE DEBT CAPACITY Note: Approximately 36% of outstanding principal includes Tax Increment District debt. Available Debt Capacity is $118 million or 80%. Park Dedication, 12.88% Refuse & Recycling, 27.02% Revolving Loan, 0.23% EPI Committee, 0.15%Cable, 0.46%Landfill, 16.47%Conservation, 4.15% Stormwater 3.98% Residual TIF, 2.38% Tax Increment Districts, 27.94% Compensated Absenses, 4.34% SPECIAL REVENUE FUND EXPENDITURES ($4.2 Million) CAPITAL BUDGET SUMMARY PROJECT DEPARTMENT LANDFILL BORROWING TOTAL FACILITIES - CITY HALL, POLICE & DPW GENERAL GOV / PD / DPW $350,000 $7,808,507 $8,158,507 ELECTRONIC POLL BOOKS (Hardware) FINANCE & ADMINISTRATION $23,256 $23,256 A/V TECHNOLOGY (New City Hall) 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 CAMERAS INFORMATION TECHNOLOGY $118,150 $118,150 KIP REPLACEMENT INFORMATION TECHNOLOGY $19,216 $19,216 BOAT REPLACEMENT POLICE $33,900 $33,900 REDMAN EQUIP & REMOTE AREA LIGHTING POLICE $10,100 $10,100 TRANSPORT SQUAD POLICE $85,735 $85,735 TCVFD EQUIPMENT TC VOLUNTEER FIRE DEPT $375,000 $375,000 CHILDREN'S AREA REDESIGN (65% Donations)LIBRARY $292,037 $292,037 CARPETING LIBRARY $50,000 $50,000 PUBLIC FURNITURE LIBRARY $15,000 $15,000 MOORLAND RECONSTRUCTION (50% Federal Aid)PUBLIC WORKS & DEVELOPMENT $4,696,713 $4,696,713 HILLENDALE DRIVE PUBLIC WORKS & DEVELOPMENT $170,000 $170,000 BAYLANE DRIVE RECONSTRUCTION PUBLIC WORKS & DEVELOPMENT $200,000 $200,000 COMPLIANCE UPDATE PUBLIC WORKS & DEVELOPMENT $42,500 $42,500 PICKUP TRUCK PUBLIC WORKS & DEVELOPMENT $40,000 $40,000 TRI DECK & OUTFRONT MOWERS PUBLIC WORKS & DEVELOPMENT $70,000 $70,000 SALT SHED ROOF PUBLIC WORKS & DEVELOPMENT $30,000 $30,000 LEAF SUCKER MACHINE PUBLIC WORKS & DEVELOPMENT $25,000 $25,000 TOTAL CAPITAL PROJECTS $1,645,584 $12,970,220 $14,615,804 FUNDING Tax rate of $4.41 per $1,000 Tax Levy of $12,616,243 Expenditures of $18,496,889