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COMMITTEE OF THE WHOLE Packet - 10/9/2018CITY OF MUSKEGO COMMITTEE OF THE WHOLE AGENDA 10/09/2018 5:15 PM Muskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER PLEDGE OF ALLEGIANCE ROLL CALL STATEMENT OF PUBLIC NOTICE APPROVAL OF AGENDA APPROVAL OF MINUTES 1 September 25, 2018 NEW BUSINESS 1 Finalize 2019 Capital and Operating Budgets 2 Review 2019 Water and Sewer Utility Budgets 3 Health Insurance Options Update COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW 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, MUSKEGO CITY HALL, (262) 679-4100. Packet Page 1 Unapproved CITY OF MUSKEGO COMMITTEE OF THE WHOLE MINUTES September 25, 2018 5:30 PM City Hall, W182 S8200 Racine Avenue CALL TO ORDER Mayor Chiaverotti called the meeting to order at 5:37 p.m. ROLL CALL Present: Alderpersons Wolfe, Hammel, Borgman, Kapusta, Engelhardt, Kubacki and Madden. Also present: City Attorney Warchol, Finance and Administration Director Mueller, Finance and Administration Assistant Mustapich, Library Director Larson, IT Director Loudon, Public Works and Development Director Kroeger, and Deputy Clerk Blenski. STATEMENT OF PUBLIC NOTICE The Deputy Clerk stated the meeting was noticed in accordance with the open meeting law. APPROVAL OF MINUTES – June 12, 2018, August 28, 2018 and September 11, 2018 Alderperson Madden made a motion to approve. Alderperson Kapusta seconded; motion carried. NEW BUSINESS The Mayor noted that the Library’s Capital Budget quote for furniture did include State pricing. Mayor’s Proposed 2019 Budget Mayor Chiaverotti read the following “Summary Comments” from the 2019 Proposed Budget: Each budget is built upon Council defined budget goals with desired outcomes, and the 2019 Proposed Budget is consistent with that measure. This team approach process 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 is proposed to maintain a low mill rate (tax rate) while keeping within the mandated net new growth levy increase. A Council goal for consideration but not addressed in the proposed budget is equity between Lake Districts (see attached for complete Summary Budget Guide). The budget reflects $50,000, the same as 2018 budget for contribution to Little Muskego Lake District (LMLD). Equity and consistency for Lake Districts and tax payers would constitute approximately $10,640 in lieu of $50,000 which is consistent with the per parcel fee implemented by each Lake District. Page 1 of 3 September 25, 2018 Packet Page 2 2 September 25, 2018 Following are the 2019 Comprehensive Budget Goals as approved by the Committee of the Whole: Apply Net New Growth as Allowed per the State Levy Limit Maintain High Bond Rating Limit One-Time Funding Sources Avoid Depletion of Special Revenue Funds Support Economic Drivers, Including TID Creations and Incentives Strengthen Efficiencies through Implemented & Measurable Shared Services Recognize and Respect the Expertise of Incumbent employees thru Competitive Pay Increases & Benefit Packages Abide by the General Operation Fund Balance Policy Budget Goal Setting as a Collaboration between the Committee of the Whole, Mayor & Staff Significant Changes from the 2018 to the 2019: Revenues The proposed 2019 general fund revenue budget reflects a tax levy increase of $200,000 or 1.585% as compared to the 2018 adjustment of $205,000; and is within the State levy limit. Increased revenue is derived from new growth, improved property market/assessed values, and interest earnings. The additional funds will be utilized to offset expenditure increase for the Volunteer Fire Service, a new public safety dispatcher, employee pay scale adjustments and merit increases, and capital outlay equipment purchases. Also to be noted is the estimate for Transportation Aids has not yet been provided; and is subject to change for this year as well as future years. Expenditures The proposed 2019 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a 1.77% increase over 2018. An increased expenditure of $33,000 is included for the contracted fire service as approved by the Common Council. In addition, $69,000 is allocated for Police and Public Works vehicle replacements. In support of the goal to recognize and respect the expertise of incumbent employees this budget reflects the Committee of the Whole recommended pay scale adjustments based on the completed salary study. Also included is a 2.5% merit pay increase which was based on lower- end average survey results; along with a $750.00 lump sum payment on January 1st, 2019 and with a 1.0% rate increase on July 1st, 2019 for the represented police personnel as determined per the union negotiated contract. Personnel costs also include a proposed Dispatcher position with an effective start date of July 1st, 2019. Furthermore, overall staffing costs are comprised of employee benefits which fluctuate considerably from year to year. Page 2 of 3 September 25, 2018 Packet Page 3 3 September 25, 2018 Taxes Recent State Levy Limit mandates include a new reduction to the allowable increase for personal property aid in the amount of $49,802. Although the State requirement to hold the City of Muskego tax levy increase to net new growth is 2.05%, the actual allowable levy increase has been reduced to 1.65% due to the personal property aid adjustment. Of this total, only 1.585%, of new growth is being utilized per the budget goals resulting in an estimated City tax rate of $4.50; and amounts to a marginal increase of $0.09 cents as compared to the 2018 rate. Like previous adopted budgets, this proposed budget stays within the state imposed levy limit and does not utilize any allowable unused prior years levy capacity; while enhancing services for a growing community that are important to the citizens and achieves the Council goals. There is also no utilization of prior years’ surplus funds. The Mayor encouraged the Committee members to reach out to the Department Heads if there are questions regarding the proposed budget. The Department Heads can also be requested to attend the next meeting. Discussion took place regarding some of the increases for personnel expenditures. Director Mueller stated that the amounts reflect wages and benefits. Health insurance costs can fluctuate significantly depending on what option employees choose. While health insurance rates increased, the total expenditure for 2019 decreased because more employees are taking the payment offered in lieu of coverage. Ms. Mueller stated that the City’s proposed 2019 mill rate is still lower than previous years as well as those of other municipalities. ADJOURNMENT Alderperson Madden made a motion to adjourn at 5:59 p.m. Alderperson Kubacki seconded; motion carried. Minutes taken and transcribed by Jill Blenski, Deputy Clerk. Page 3 of 3 September 25, 2018 Packet Page 4 Presented Tuesday, September 25th, 2018 W182 S8200 Racine Avenue, Muskego, WI 53150 Waukesha County, Wisconsin (262) 679-4100 Page 1 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 5 TABLE OF CONTENTS PROPOSED 2019 BUDGET DOCUMENT Section 1 Mayor’s 2019 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 2019 Budget (proposed for Monday, October 23rd, 2017) » Page 5 Section 3 Proposed 2019 General Fund Revenue Budget (General Operations) » Pages 7 - 11 a. General Fund Revenues – Total Change by Category from Adopted 2018 Budget to 2019 Proposed Budget b. General Fund Revenues – Change in Dollars by Category From Adopted 2018 Budget to Proposed 2019 Budget Section 4 Proposed 2019 General Fund Expenditure Budget » Pages 13 - 29 a. General Fund Expenditures – Total Change by Category from Adopted 2018 Budget to 2019 Proposed Budget b. General Fund Expenditures – Change in Dollars by Category from Adopted 2018 Budget to 2019 Proposed Budget Section 5 Staffing Information » Pages 31 - 33 a. Full Time Equivalent Position Summary by Department of the City of Muskego – Approved 2018 Budget Compared to Proposed 2019 Budget b. Graphic Presentation of General Fund Personnel Related Costs Compared to the Adopted 2018 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 2019 – 2028 Total Principal & Interest by Year Section 7 Proposed 2019 Special Revenue Fund Budgets » Pages 40 - 54 Section 8 Proposed 2019 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 Page 2 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 6 SECTION 1 MAYOR’S SUMMARY COMMENTS Page 1 Page 3 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 7 MAYOR’S 2019 PROPOSED BUDGET SUMMARY COMMENTS Each budget is built upon Council defined budget goals with desired outcomes, and the 2019 Proposed Budget is consistent with that measure. This team approach process 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 is proposed to maintain a low mill rate (tax rate) while keeping within the mandated net new growth levy increase. A Council goal for consideration but not addressed in the proposed budget is equity between Lake Districts (see attached for complete Summary Budget Guide). The budget reflects $50,000, the same as 2018 budget for contribution to Little Muskego Lake District (LMLD). Equity and consistency for Lake Districts and tax payers would constitute approximately $10,640 in lieu of $50,000 which is consistent with the per parcel fee implemented by each Lake District. Following are the 2019 Comprehensive Budget Goals as approved by the Committee of the Whole: Apply Net New Growth as Allowed per the State Levy Limit Maintain High Bond Rating Limit One-Time Funding Sources Avoid Depletion of Special Revenue Funds Support Economic Drivers, Including TID Creations and Incentives Strengthen Efficiencies through Implemented & Measurable Shared Services Recognize and Respect the Expertise of Incumbent employees thru Competitive Pay Increases & Benefit Packages Abide by the General Operation Fund Balance Policy Budget Goal Setting as a Collaboration between the Committee of the Whole, Mayor & Staff Significant Changes from the 2018 to the 2019: Revenues The proposed 2019 general fund revenue budget reflects a tax levy increase of $200,000 or 1.585% as compared to the 2018 adjustment of $205,000; and is within the State levy limit. Increased revenue is derived from new growth, improved property market/assessed values, and interest earnings. The additional funds will be utilized to offset expenditure increase for the Volunteer Fire Service, a new public safety dispatcher, employee pay scale adjustments and merit increases, and capital outlay equipment purchases. Also to be noted is the estimate for Transportation Aids has not yet been provided; and is subject to change for this year as well as future years. Page 2 Page 4 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 8 Expenditures The proposed 2019 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a 1.77% increase over 2018. An increased expenditure of $33,000 is included for the contracted fire service as approved by the Common Council. In addition, $69,000 is allocated for Police and Public Works vehicle replacements. In support of the goal to recognize and respect the expertise of incumbent employees this budget reflects the Committee of the Whole recommended pay scale adjustments based on the completed salary study. Also included is a 2.5% merit pay increase which was based on lower-end average survey results; along with a $750.00 lump sum payment on January 1st, 2019 and with a 1.0% rate increase on July 1st, 2019 for the represented police personnel as determined per the union negotiated contract. Personnel costs also include a proposed Dispatcher position with an effective start date of July 1 st, 2019. Furthermore, overall staffing costs are comprised of employee benefits which fluctuate considerably from year to year. Taxes Recent State Levy Limit mandates include a new reduction to the allowable increase for personal property aid in the amount of $49,802. Although the State requirement to hold the City of Muskego tax levy increase to net new growth is 2.05%, the actual allowable levy increase has been reduced to 1.65% due to the personal property aid adjustment. Of this total, only 1.585%, of new growth is being utilized per the budget goals resulting in an estimated City tax rate of $4.50; and amounts to a marginal increase of $0.09 cents as compared to the 2018 rate. Like previous adopted budgets, this proposed budget stays within the state imposed levy limit and does not utilize any allowable unused prior years levy capacity; while enhancing services for a growing community that are important to the citizens and achieves the Council goals. There is also no utilization of prior years’ surplus funds. Budget Process: The Committee of the Whole will receive the 2019 Proposed Budget based on Council approved goals for initial review on Tuesday, September 25th, 2019. Committee of the Whole meetings will follow to further discuss, review and finalize the budget. If there are specific questions regarding any line item, I encourage Council members to contact the respective Department Head in advance to discuss the item(s) to aid in identifying the precise information desired. Mayor Kathy Chiaverotti Page 3 Page 5 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 9 SECTION 2 DRAFT PUBLIC HEARING NOTICE Page 4 Page 6 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 10 from 8:00 AM to 4:30 PM. Sharon Mueller, Finance and Administration Director SUMMARY OF REVENUE AND EXPENSE GENERAL AND DEBT BUDGET ESTIMATED BUDGET % CHANGE SERVICE FUNDS 2018 12/31/18 2019 (DECREASE) TAXES 12,688,243 12,686,519 12,887,493 * INTERGOVERNMENTAL 1,960,646 2,038,565 1,986,456 LICENSES AND PERMITS 804,995 812,889 865,195 FINES, FORFEITURES AND PENALTIES 310,000 300,000 300,000 PUBLIC CHARGES FOR SERVICES 703,204 611,640 666,752 INTERGOVERNMENTAL CHARGES FOR SERV 156,000 154,000 157,500 MISCELLANEOUS 273,070 316,571 350,485 INTERDEPARTMENTAL CHARGES FOR SERV 233,350 94,550 246,600 TOTAL REVENUES 17,129,508$ 17,014,734$ 17,460,481 1.93% GENERAL GOVERNMENT 2,332,659 2,253,487$ 2,309,917 PUBLIC SAFETY 6,904,481 6,853,960 7,112,710 HEALTH AND SANITATION 3,700 3,696 3,706 PUBLIC WORKS 2,739,856 2,729,164 2,874,554 EDUCATION & RECREATION 1,871,864 1,753,704 1,884,409 CONSERVATION AND DEVELOPMENT 402,836 394,460 424,340 CAPITAL OUTLAY 999,500 1,000,701 1,068,500 UNCLASSIFIED 223,767 - 80,000 DEBT SERVICE 3,018,226 3,223,156 4,212,335 TOTAL EXPENDITURES 18,496,889$ 18,212,328$ 19,970,471 7.97% TRANSFERS FROM OTHER FUNDS/ADVANCES 1,417,381 1,947,404 2,559,990 TRANSFERS TO OTHER FUNDS (50,000) (50,000) (50,000) TOTAL OTHER FINANCING SOURCES/USES 1,367,381 1,897,404 2,509,990 *Taxes Revenue includes $12,816,243 property tax levy which is 1.585% higher than 2018. ACTUAL ESTIMATED ESTIMATED 12/31/17 12/31/18 12/31/19 FUND BALANCES GENERAL FUND 6,212,058$ 6,520,776$ 6,520,776$ DEBT SERVICE TAX LEVY FUND 3,141,645 3,532,737 3,532,737 TOTAL FUND BALANCE 9,353,703$ 10,053,513$ 10,053,513$ CITY OF MUSKEGO -- OFFICIAL NOTICE On October 22, 2018, 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 2019. A summary of the proposed budget is published herewith and the detailed budgets are available for inspection at City Hall, W182 S8200 Racine Avenue, Muskego, Wisconsin, Monday through Friday Page 5 Page 7 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 11 SECTION 3 PROPOSED 2019 REVENUE BUDGET Page 6 Page 8 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 12 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 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 $9,956,898 $10,051,898 $10,171,898 $10,271,898 $10,476,898 $10,476,898 $10,476,897 $10,476,898 $10,676,898 $10,676,898 $200,000 1.91%$0 100.09.80.00.4002 OVERRUN $0 $2 $0 $1 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.09.80.00.4005 PAYMENT IN LIEU OF TAXES $37,316 $37,240 $37,164 $37,012 $37,000 $37,000 $33,516 $33,516 $35,000 $35,000 ($2,000) -5.41%$0 100.09.80.00.4006 PYMT IN LIEU OF TAXES-CONSERV $13,108 $12,834 $12,882 $12,832 $12,750 $12,750 $12,910 $12,910 $12,750 $12,750 $0 0.00%$0 100.09.80.00.4007 INTEREST-DELQ PERS PROPERTY $3,031 $2,360 $2,430 $1,677 $2,250 $2,250 $3,086 $3,100 $2,500 $2,500 $250 11.11%$0 100.09.80.00.4008 TAXES/INTEREST & PENALTY $34,780 $27,217 $19,724 $20,663 $20,000 $20,000 $40,502 $20,750 $21,000 $21,000 $1,000 5.00%$0 TAXES Total $10,045,133 $10,131,551 $10,244,098 $10,344,083 $10,548,898 $10,548,898 $10,566,911 $10,547,174 $10,748,148 $10,748,148 $199,250 1.89%$0 INTERGOVERNMENTAL: 100.02.20.01.4127 PUBLIC SAFETY $12,902 $12,895 $15,764 $13,126 $8,500 $8,500 $5,469 $10,000 $12,000 $12,000 $3,500 41.18%$0 100.02.20.01.4128 WATER PATROL $4,132 $3,388 $0 $7,317 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.20.01.4702 MISC REIMBURSEMENT/DONATIONS $0 $1,334 $22,688 $27,124 $23,000 $23,000 $26,817 $26,817 $25,000 $25,000 $2,000 8.70%$0 100.02.21.00.4124 FIRE INSURANCE TAX $93,945 $92,203 $99,890 $107,773 $100,000 $100,000 $109,244 $109,244 $110,000 $110,000 $10,000 10.00%$0 100.04.51.01.4132 TRANSPORTATION-HWAY ALLOTMENT $1,018,348 $1,022,302 $1,144,699 $1,115,970 $1,259,743 $1,259,743 $1,006,279 $1,320,965 $1,260,000 $1,260,000 $257 0.02%$0 100.04.51.01.4133 STATE DNR FUNDING $0 $1,250 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.71.00.4140 LIBRARY GRANTS REVENUE $0 $0 $6,858 $1,592 $0 $0 $1,540 $1,592 $1,556 $1,556 $1,556 #DIV/0!$0 100.05.71.00.4150 LIBRARY - SYSTEM, ETC $106,457 $108,994 $113,836 $112,846 $116,472 $116,472 $60,629 $116,472 $117,784 $117,784 $1,312 1.13%$0 100.09.80.00.4120 PERSONAL PROPERTY AID $0 $0 $0 $0 $0 $0 $0 $0 $10,266 $10,266 $10,266 #DIV/0!$0 100.09.80.00.4121 STATE SHARED REVENUES $427,489 $428,245 $425,191 $424,635 $432,931 $432,931 $64,940 $432,931 $430,000 $430,000 ($2,931) -0.68%$0 100.09.80.00.4122 ST AID EXMPT COMPUTER REPLACE $11,600 $14,193 $12,997 $10,884 $10,500 $10,500 $11,044 $11,044 $10,350 $10,350 ($150) -1.43%$0 100.09.80.00.4123 PER CAPITA TAXES-PUBLIC SAFETY $10,300 $9,157 $9,719 $9,623 $9,500 $9,500 $0 $9,500 $9,500 $9,500 $0 0.00%$0 INTERGOVERNMENTAL REVENUE Total $1,685,174 $1,693,961 $1,851,643 $1,830,890 $1,960,646 $1,960,646 $1,285,962 $2,038,565 $1,986,456 $1,986,456 $25,810 1.32%$0 LICENSES AND PERMITS: 100.01.02.00.4241 LIQUOR AND FERMENTED BEVERAGE $23,124 $22,747 $22,877 $21,082 $22,375 $22,375 $22,663 $22,663 $22,500 $22,500 $125 0.56%$0 100.01.02.00.4242 PUBLIC AND SPECIAL GATHERING $210 $190 $290 $220 $200 $200 $210 $210 $200 $200 $0 0.00%$0 100.01.02.00.4243 PUBLICATIONS $480 $470 $480 $430 $450 $450 $460 $460 $450 $450 $0 0.00%$0 100.01.02.00.4244 TAVERN OPERATORS $11,282 $11,398 $12,144 $8,924 $11,000 $11,000 $7,527 $10,750 $10,500 $10,500 ($500) -4.55%$0 100.01.02.00.4245 CIGARETTES $1,600 $1,600 $1,500 $1,300 $1,500 $1,500 $1,600 $1,600 $1,500 $1,500 $0 0.00%$0 100.01.02.00.4247 AMUSEMENT DEVICES $2,360 $2,030 $1,930 $2,220 $2,000 $2,000 $2,160 $2,160 $2,000 $2,000 $0 0.00%$0 100.01.02.00.4248 ARCHERY $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $0 0.00%$0 100.01.02.00.4250 JUNK LICENSES $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $0 0.00%$0 100.01.02.00.4251 DANCE HALL $505 $525 $515 $580 $500 $500 $680 $680 $500 $500 $0 0.00%$0 100.01.02.00.4254 EVENTS-REGULATION & COMPLIANCE $3,866 $2,997 $2,572 $3,080 $2,750 $2,750 $2,896 $2,896 $2,800 $2,800 $50 1.82%$0 100.01.02.00.4262 LANDFILL AND REFUSE HAULING $7,880 $11,640 $14,160 $13,360 $12,500 $12,500 $14,880 $15,000 $14,000 $14,000 $1,500 12.00%$0 100.01.02.00.4265 FIRE WORKS $1,275 $1,470 $1,575 $1,545 $1,500 $1,500 $1,275 $1,275 $1,500 $1,500 $0 0.00%$0 100.01.02.00.4266 ALARM SYSTEMS PERMITS $1,100 $2,200 $2,150 $2,050 $2,000 $2,000 $950 $2,000 $2,000 $2,000 $0 0.00%$0 100.01.02.00.4279 EXPLOSIVE STORAGE LICENSE $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $0 0.00%$0 100.01.02.00.4304 STATEMENT OF PROPERTY STATUS $3,560 $3,910 $3,920 $3,610 $4,000 $4,000 $5,600 $3,500 $3,750 $3,750 ($250) -6.25%$0 100.01.02.00.4307 DOG LICENSE FEES $5,801 $5,212 $5,688 $5,280 $5,500 $5,500 $2,227 $5,250 $5,000 $5,000 ($500) -9.09%$0 100.01.02.00.4308 DOG PENALTY FEE $0 $75 $25 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.06.00.4544 CABLE TV FRANCHISE FEES $180,301 $171,927 $170,494 $163,528 $160,000 $160,000 $89,906 $165,500 $170,000 $170,000 $10,000 6.25%$0 100.02.20.01.4305 DOG APPREHENSION $840 $900 $840 $990 $800 $800 $480 $800 $800 $800 $0 0.00%$0 100.02.25.00.4250 BUILDING INSPECTION PERMITS $554,683 $518,952 $532,044 $744,968 $575,000 $575,000 $379,022 $575,000 $624,575 $624,575 $49,575 8.62%$0 100.02.25.00.4280 BUSINESS REGISTRATION-BLDG $20 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.25.00.4329 BUILDING INSPECTION TAXABLE $1,406 $1,142 $1,240 $1,308 $1,250 $1,250 $704 $1,600 $1,250 $1,250 $0 0.00%$0 100.05.72.02.4271 BEER PERMIT FEES (PARKS)$170 $190 $320 $280 $675 $675 $510 $550 $675 $675 $0 0.00%$0 100.06.18.01.4260 EXTRACTIVE $810 $2,649 $2,698 $1,894 $800 $800 $650 $800 $1,000 $1,000 $200 25.00%$0 LICENSES AND PERMITS Total $801,469 $762,419 $777,658 $976,844 $804,995 $804,995 $534,594 $812,889 $865,195 $865,195 $60,200 7.48%$0 September 24, 2018 Page 7 Page 9 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 13 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2018 FINES, FORFEITS AND PENALTIES: 100.01.08.00.4269 COURT FINES AND FORFEITURES $184,253 $235,358 $362,029 $288,463 $310,000 $310,000 $213,326 $300,000 $300,000 $300,000 ($10,000) -3.23%$0 100.01.08.00.4272 WARRANTS $26,585 $0 $0 $0 $0 $0 $124 $0 $0 $0 $0 #DIV/0!$0 FINES, FORFEITS AND PENALTIES Total $210,837 $235,358 $362,029 $288,463 $310,000 $310,000 $213,450 $300,000 $300,000 $300,000 ($10,000)-3.23%$0 PUBLIC CHARGES FOR SERVICES: 100.01.05.00.4348 ATTORNEY REVIEW FEES $0 $0 $7,540 $28,980 $25,000 $25,000 $1,680 $5,000 $10,000 $10,000 ($15,000) -60.00%$0 100.01.06.00.4310 COPY FEES $353 $124 $20 $11 $50 $50 $2 $25 $20 $20 ($30) -60.00%$0 100.01.06.00.4311 VENDING MACHINE REVENUE $1,642 $1,710 $1,198 $1,012 $1,200 $1,200 $388 $500 $750 $750 ($450) -37.50%$0 100.01.06.00.4532 RENTAL OF CITY OWNED LAND $20 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.06.00.4536 NSF FEES $390 $540 $570 $540 $500 $500 $540 $540 $500 $500 $0 0.00%$0 100.01.06.00.4541 JURY DUTY/ FEES REIMB $0 $21 $0 $76 $0 $0 $152 $152 $50 $50 $50 #DIV/0!$0 100.01.06.00.4542 MISCELLANEOUS REIMBURSEMENT $38,192 $53,568 $47,424 $59,826 $40,000 $40,000 $33,193 $40,000 $45,000 $45,000 $5,000 12.50%$0 100.01.06.00.4548 REIMB LANDFL NEGOTIATNG $60 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.20.01.4333 MISCELLANEOUS CHGS - POLICE $5,278 $3,567 $5,563 $3,613 $4,000 $4,000 $1,696 $3,500 $3,750 $3,750 ($250) -6.25%$0 100.02.20.01.4542 WITNESS FEES/COURT COSTS-MISC $194 $176 $182 $238 $200 $200 $16 $200 $200 $200 $0 0.00%$0 100.04.19.00.4348 ENGINEERING REVIEW FEES $26,335 $16,355 $24,041 $19,673 $16,500 $16,500 $8,755 $16,500 $16,500 $16,500 $0 0.00%$0 100.04.51.01.4278 STREET EXCAVATION FEE HWY $0 $5,210 $6,145 $3,145 $2,500 $2,500 $2,745 $2,745 $2,500 $2,500 $0 0.00%$0 100.04.51.01.4312 SALE OF CULVERT MATERIAL $48,000 $44,766 $40,397 $38,199 $25,000 $25,000 $35,205 $36,000 $35,000 $35,000 $10,000 40.00%$0 100.04.51.01.4332 MISC HWY DEPT REVENUE $5,217 $7,755 $22,192 $6,404 $5,000 $5,000 $3,061 $4,000 $5,000 $5,000 $0 0.00%$0 100.04.51.01.4533 OIL RECYCLING/SALE SCRAP MTL $4,184 $1,796 $959 $2,162 $1,000 $1,000 $454 $1,000 $1,000 $1,000 $0 0.00%$0 100.04.51.10.4308 WEED CUTTING $952 $770 $450 $190 $400 $400 $690 $700 $500 $500 $100 25.00%$0 100.05.71.00.4274 LIBRARY LOST AND DAMAGED $1,386 $1,495 $1,551 $1,941 $1,300 $1,300 $982 $1,300 $1,300 $1,300 $0 0.00%$0 100.05.71.00.4313 LIBRARY FINES $18,986 $16,945 $17,610 $16,640 $17,000 $17,000 $11,000 $17,000 $17,000 $17,000 $0 0.00%$0 100.05.71.00.4314 LIBRARY TAXABLE REVENUE $8,771 $9,507 $9,210 $7,908 $9,000 $9,000 $6,052 $9,000 $9,000 $9,000 $0 0.00%$0 100.05.71.00.4542 LIBRARY PHONE USE $10 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.71.00.4544 ROOM RENTAL $875 $1,000 $2,450 $1,050 $1,000 $1,000 $1,319 $1,000 $1,000 $1,000 $0 0.00%$0 100.05.71.00.4552 LIBRARY FRIENDS REVENUE $0 $0 $4,936 $6,945 $0 $0 $3,505 $5,000 $5,000 $5,000 $5,000 #DIV/0!$0 100.05.72.02.4314 SEASON PASSES (Taxable)$0 $16,959 $16,387 $16,293 $17,000 $17,000 $12,320 $13,000 $16,000 $16,000 ($1,000) -5.88%$0 100.05.72.02.4315 IDLE ISLE LAUNCH (Taxable)$39,084 $18,725 $20,359 $16,552 $20,000 $20,000 $13,865 $15,000 $20,000 $20,000 $0 0.00%$0 100.05.72.02.4316 IDLE ISLE PARKING (Taxable)$9,363 $9,291 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.4317 PARK RENTAL TAXABLE $2,681 $8,613 $9,886 $6,906 $9,500 $9,500 $18,887 $31,750 $15,000 $15,000 $5,500 57.89%$0 100.05.72.02.4537 PARKS DEPT MISC. REVENUE $322 $0 $770 $770 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.03.4317 PARK HISTORICAL RENTAL TAXABLE $1,100 $4,175 $2,900 $1,175 $2,600 $2,600 $0 $0 $0 $0 ($2,600) -100.00%$0 100.05.72.10.4318 RECREATION FEES-REGISTRATION $100 $11 $1 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.4320 RECREATION FEES TAXABLE $0 $96 $0 $0 $0 $0 $192 $192 $1,000 $1,000 $1,000 #DIV/0!$0 100.05.72.10.4321 MISC REVENUE RECREATION $4,671 $5,368 $3,031 $2,632 $3,600 $3,600 $2,678 $3,600 $3,600 $3,600 $0 0.00%$0 100.05.72.10.4325 TICKET SALES REC-GREAT AMERICA $0 $12,965 $11,470 $13,028 $11,500 $11,500 $11,407 $11,500 $11,500 $11,500 $0 0.00%$0 100.05.72.10.4326 TICKET SALES REC-WPRA WEEK GA $0 $2,192 $2,009 $1,450 $2,250 $2,250 $956 $956 $1,500 $1,500 ($750) -33.33%$0 100.05.72.10.4327 TICKET SALES REC-NOAH'S ARK $0 $1,558 $4,230 $3,051 $3,750 $3,750 $3,108 $3,108 $2,800 $2,800 ($950) -25.33%$0 100.05.72.10.4328 TICKET SALES REC-ZOO $0 $535 $1,177 $796 $1,000 $1,000 $1,198 $1,198 $1,000 $1,000 $0 0.00%$0 100.05.72.10.4329 TICKET SALES REC-MT OLYMPUS $0 $358 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.11.4318 REC REG FEES-AQUATICS $2,362 $2,409 $1,702 $1,442 $1,950 $1,950 $0 $595 $1,050 $1,050 ($900) -46.15%$0 100.05.72.11.4322 REC RENTAL TAXABLE-AQUATICS $166 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.12.4318 REC REG FEES-ARTS & CRAFTS $7,281 $6,017 $8,910 $5,340 $7,936 $7,936 $3,342 $4,000 $5,104 $5,104 ($2,832) -35.69%$0 100.05.72.13.4318 REC REG FEES-ATHLETICS $145,656 $146,494 $195,985 $176,834 $197,331 $197,331 $142,376 $150,000 $186,629 $186,629 ($10,702) -5.42%$0 100.05.72.13.4320 REC FEES TAXABLE-ATHLETICS $50 $0 $0 $2,798 $0 $0 $839 $0 $0 $0 $0 #DIV/0!$0 100.05.72.13.4323 REC MATERIALS-ATHLETICS $3,482 $3,477 $2,660 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.14.4318 REC REG FEES-SAFETY $9,821 $10,108 $9,353 $7,398 $10,420 $10,420 $8,368 $9,000 $9,604 $9,604 ($816) -7.83%$0 Page 8 Page 10 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 14 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2018 PUBLIC CHARGES FOR SERVICES (Continued): 100.05.72.16.4318 REC REG FEES-CHILD CARE $126,085 $162,741 $183,876 $180,535 $186,041 $186,041 $155,887 $160,000 $169,985 $169,985 ($16,056) -8.63%$0 100.05.72.16.4320 RECREATION FEES TAXABLE $3,690 $4,921 $4,031 $4,070 $5,480 $5,480 $558 $2,000 $5,480 $5,480 $0 0.00%$0 100.05.72.16.4324 REC BUS REVENUE-CHILD CARE $2,782 $3,309 $4,821 $1,052 $3,435 $3,435 $0 $1,000 $4,585 $4,585 $1,150 33.48%$0 100.05.72.17.4318 REC REG FEES-LEAGUES ($118)$0 $80 $0 $0 $0 $50 $0 $0 $0 $0 #DIV/0!$0 100.05.72.17.4320 REC FEES TAXABLE-LEAGUES $78,031 $45,472 $14,882 $2,056 $9,940 $9,940 $2,119 $2,500 $7,525 $7,525 ($2,415) -24.30%$0 100.05.72.17.4322 RECREATION RENTAL TAXABLE ($11)$0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.18.4318 REC REG FEES-VARIED INTEREST $19,789 $18,636 $16,579 $5,101 $17,501 $17,501 $12,781 $14,000 $9,000 $9,000 ($8,501) -48.57%$0 100.05.72.18.4320 REC FEES TAXABLE-VARIED INT $378 $790 $565 $69 $1,320 $1,320 $79 $79 $1,320 $1,320 $0 0.00%$0 100.05.72.19.4320 IDLE ISLE PARKING - TAXABLE $0 $0 $9,120 $7,628 $10,000 $10,000 $8,138 $7,500 $6,000 $6,000 ($4,000) -40.00%$0 100.06.18.01.4330 PLATTING FEES $20,500 $19,413 $27,584 $12,985 $10,000 $10,000 $17,082 $20,000 $10,000 $10,000 $0 0.00%$0 100.06.18.01.4335 REVIEW FEES PLAN COMMISSION $0 $100 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.06.18.01.4341 MISC REVENUE/COPIES/REPORTS $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.06.18.01.4344 DEVELOPMENT CHARGES $17,143 $14,283 $21,643 $8,801 $12,000 $12,000 $2,635 $4,500 $12,000 $12,000 $0 0.00%$0 100.06.18.01.4346 LAND RECORD FEE $16,450 $11,700 $11,790 $13,060 $9,000 $9,000 $8,157 $12,000 $12,000 $12,000 $3,000 33.33%$0 100.06.18.01.4354 GIS LAND RECORD CAP CHARGE $80 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PUBLIC CHARGES FOR SERVICES Total $671,782 $696,021 $778,238 $690,373 $703,204 $703,204 $538,454 $611,640 $666,752 $666,752 ($36,452)-5.18%$0 INTERGOVERNMENTAL CHARGES FOR SERVICES: 100.01.06.00.4601 LITTLE MUSKEGO LAKE DISTRICT $1,097 $796 $842 $40,887 $1,000 $1,000 $0 $1,000 $2,500 $2,500 $1,500 150.00%$0 100.02.20.01.4602 REIMBURSE POLICE LIASON OFFI $144,429 $148,280 $149,279 $152,307 $155,000 $155,000 $76,530 $153,000 $155,000 $155,000 $0 0.00%$0 INTERGOVERNMENTAL CHARGES FOR SERVICES Total $145,526 $149,077 $150,121 $193,193 $156,000 $156,000 $76,530 $154,000 $157,500 $157,500 $1,500 0.96%$0 MISCELLANEOUS: 100.01.06.00.4531 INTEREST ON INVESTMENTS $165,335 $220,878 $195,260 $115,337 $220,000 $220,000 $528,811 $230,000 $250,000 $250,000 $30,000 13.64%$0 100.01.06.00.4547 FUEL REFUND $6,220 $7,780 $5,914 $6,315 $6,300 $6,300 $0 $6,300 $6,500 $6,500 $200 3.17%$0 100.02.20.01.4525 RENTAL/CELLULAR TOWER $28,195 $29,605 $31,085 $32,639 $34,270 $34,270 $34,271 $34,271 $35,985 $35,985 $1,715 5.00%$0 MISCELLANEOUS REVENUE Total $199,750 $258,263 $232,259 $154,291 $260,570 $260,570 $563,082 $270,571 $292,485 $292,485 $31,915 12.25%$0 OTHER FINANCING SOURCES: 100.02.20.01.4551 PROCEEDS FROM SALE F/A-PD $26,958 $8,172 $11,410 $32,655 $10,000 $10,000 $1,000 $8,000 $15,000 $15,000 $5,000 50.00%$0 100.04.51.01.4551 PROCEEDS FROM SALE F/A-DPW $16,435 $20,681 $18,708 $2,944 $10,000 $10,000 $0 $2,500 $15,000 $15,000 $5,000 50.00%$0 100.09.80.00.4004 WATER UTILITY TAX EQUIVALENT $540,886 $526,368 $534,353 $502,879 $550,000 $550,000 $0 $520,000 $530,000 $530,000 ($20,000) -3.64%$0 100.20.80.00.8001 PRIOR YEARS SURPLUS FUNDING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.20.80.00.8261 TRF FROM GIS $0 $10,950 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.20.80.00.8263 TRF TO GF - REC TICKETS $0 $6,651 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 OTHER FINANCING SOURCES Total $584,280 $572,823 $564,471 $538,477 $570,000 $570,000 $1,000 $530,500 $560,000 $560,000 ($10,000)-1.75%$0 INTERDEPARTMENTAL: 100.01.06.00.4701 BIG MUSKEGO LAKE DISTRICT $350 $350 $350 $1,016 $350 $350 $0 $350 $350 $350 $0 0.00%$0 100.01.06.00.4702 REIMBURSEMENT-WATER $12,700 $11,700 $14,440 $15,600 $61,250 $61,250 $8,070 $16,000 $65,375 $65,375 $4,125 6.73%$0 100.01.06.00.4703 REIMBURSE FRM SEWER/OPERATIO $60,830 $61,505 $75,883 $77,477 $121,750 $121,750 $39,102 $78,200 $130,875 $130,875 $9,125 7.49%$0 100.01.06.00.4704 REIMBURSE FROM REF/RECY $0 $0 $0 $0 $50,000 $50,000 $0 $0 $50,000 $50,000 $0 0.00%$0 INTERDEPARTMENTAL REVENUE Total $73,880 $73,555 $90,673 $94,093 $233,350 $233,350 $47,172 $94,550 $246,600 $246,600 $13,250 5.68%$0 TOTAL GENERAL FUND REVENUES $14,417,832 $14,573,028 $15,051,188 $15,110,707 $15,547,663 $15,547,663 $13,827,154 $15,359,889 $15,823,136 $15,823,136 $275,473 1.77%$0 PROJECTED 2018 SURPLUS/(DEFICIT)$308,718 Page 9 Page 11 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 15 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 2018 Budget - $15,547,663 2019 Proposed - $15,823,136 CITY OF MUSKEGO General Fund Revenues Interdepartmental Revenue Other Financing Sources Miscellaneous Revenue Intergovernmental Charges for Services Public Charges for Services Fines, Forfeits and Penalties Licenses and Permits Intergovernmental Revenue Taxes Page 10 Page 12 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 16 $(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 2018 Budget - $15,547,663 $10,548,898 $1,960,646 $804,995 $310,000 $703,204 $156,000 $260,570 $570,000 $233,350 2019 Proposed - $15,823,136 $10,748,148 $1,986,456 $865,195 $300,000 $666,752 $157,500 $292,485 $560,000 $246,600 Change $199,250 $25,810 $60,200 $(10,000) $(36,452) $1,500 $31,915 $(10,000) $13,250 CITY OF MUSKEGO General Fund Revenues Page 11 Page 13 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 17 SECTION 4 PROPOSED 2019 EXPENDITURE BUDGET Page 12 Page 14 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 18 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 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 $24,718 $10,856 $10,968 $9,503 $10,440 $10,440 $4,840 $7,732 $10,808 $10,808 $368 3.53%$0 100.01.01.00.5105 SALARIES AND WAGES-ELECTED $119,710 $121,092 $121,007 $120,543 $121,007 $121,007 $76,499 $120,543 $121,007 $121,007 $0 0.00%$0 100.01.01.00.5150 AUTO ALLOWANCE $3,366 $3,500 $3,500 $3,507 $3,500 $3,500 $2,289 $3,500 $3,500 $3,500 $0 0.00%$0 100.01.01.00.5152 EXPENSE ALLOWANCE $10,536 $11,323 $11,200 $11,210 $11,200 $11,200 $7,323 $11,200 $11,200 $11,200 $0 0.00%$0 100.01.01.00.5201 FICA $11,782 $10,956 $10,858 $10,767 $11,180 $11,180 $6,804 $10,940 $11,208 $11,208 $28 0.25%$0 100.01.01.00.5202 PENSION $6,379 $5,419 $5,131 $4,925 $4,471 $4,471 $2,826 $4,471 $4,371 $4,371 ($100) -2.24%$0 100.01.01.00.5203 HEALTH INSURANCE $25,402 $23,644 $24,792 $23,248 $21,165 $21,165 $14,178 $21,165 $22,183 $22,183 $1,018 4.81%$0 100.01.01.00.5204 LIFE INSURANCE $496 $438 $515 $510 $494 $494 $329 $494 $494 $494 ($0) -0.02%$0 100.01.01.00.5205 FSA FEE EXPENSE $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.01.00.5302 MILEAGE $0 $6 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.01.00.5303 CONFERENCES AND SPECIAL EVEN $165 $75 $50 $160 $1,000 $1,000 $0 $1,000 $1,000 $1,000 $0 0.00%$0 100.01.01.00.5305 DUES AND MEMBERSHIPS $7,950 $8,047 $7,962 $7,966 $8,000 $8,000 $8,470 $8,500 $8,500 $8,500 $500 6.25%$0 100.01.01.00.5601 TELEPHONE/CITY HALL $480 $480 $480 $480 $480 $480 $320 $480 $480 $480 $0 0.00%$0 100.01.01.00.5701 OFFICE SUPPLIES AND EXPENSES $550 $270 $31 $413 $500 $500 $204 $500 $500 $500 $0 0.00%$0 MAYOR Total $211,547 $196,105 $196,495 $193,233 $193,437 $193,437 $124,082 $190,525 $195,252 $195,252 $1,815 0.94%$0 GENERAL GOVERNMENT - FINANCE & ADMINISTRATION: 100.01.03.00.5101 SALARIES AND WAGES $337,204 $326,495 $318,819 $321,919 $325,525 $325,525 $207,097 $325,525 $340,772 $340,772 $15,247 4.68%$0 100.01.03.00.5102 OVERTIME $5,192 $2,470 $4,285 $760 $3,000 $3,000 $1,624 $2,500 $1,500 $1,500 ($1,500) -50.00%$0 100.01.03.00.5105 WAGES - POLL WORKERS $17,635 $12,285 $50,283 $10,908 $41,286 $41,286 $25,872 $41,286 $15,204 $15,204 ($26,082) -63.17%$0 100.01.03.00.5201 FICA $25,900 $25,105 $25,092 $24,959 $26,133 $26,133 $16,114 $25,100 $27,184 $27,184 $1,051 4.02%$0 100.01.03.00.5202 PENSION $37,489 $22,345 $21,285 $21,870 $22,011 $22,011 $13,971 $21,980 $22,419 $22,419 $408 1.85%$0 100.01.03.00.5203 HEALTH INSURANCE $81,951 $87,957 $89,128 $72,082 $55,174 $55,174 $34,153 $55,174 $57,830 $57,830 $2,656 4.81%$0 100.01.03.00.5204 LIFE INSURANCE $1,626 $1,068 $1,233 $1,393 $1,453 $1,453 $1,001 $1,546 $1,634 $1,634 $181 12.45%$0 100.01.03.00.5205 FSA FEE EXPENSE $132 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.03.00.5229 HEALTH INS. ALLOWANCE $5,092 $10,335 $10,080 $13,080 $13,080 $13,080 $8,720 $13,080 $13,080 $13,080 $0 0.00%$0 100.01.03.00.5301 TRAINING $1,498 $50 $726 $50 $1,200 $1,200 $65 $500 $1,000 $1,000 ($200) -16.67%$0 100.01.03.00.5302 MILEAGE & EXP REIMB $888 $616 $638 $1,255 $650 $650 $580 $650 $650 $650 $0 0.00%$0 100.01.03.00.5303 CONFERENCES & TRAINING $2,083 $760 $2,168 $2,777 $3,500 $3,500 $2,215 $3,500 $3,500 $3,500 $0 0.00%$0 100.01.03.00.5305 DUES AND SUBSCRIPTIONS $989 $1,219 $1,719 $1,698 $1,800 $1,800 $1,488 $1,800 $1,800 $1,800 $0 0.00%$0 100.01.03.00.5401 COPIER MAINTENANCE $932 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.03.00.5410 EQUIP MAINT/PURCHASE/RENTAL $2,395 $4,474 $3,036 $44 $4,500 $4,500 $0 $4,000 $4,000 $4,000 ($500) -11.11%$0 100.01.03.00.5502 COMPUTER CHARGES $490 $744 $744 $744 $850 $850 $507 $850 $850 $850 $0 0.00%$0 100.01.03.00.5506 FINANCIAL SOFTWARE CHARGES $8,248 $8,332 $8,500 $9,754 $10,000 $10,000 $9,950 $9,950 $10,500 $10,500 $500 5.00%$0 100.01.03.00.5601 TELEPHONE/CITY HALL $2,441 $746 $705 $710 $600 $600 $400 $600 $600 $600 $0 0.00%$0 100.01.03.00.5701 OFFICE SUPPLIES $2,109 $1,520 $2,144 $2,623 $2,000 $2,000 $2,032 $2,032 $2,000 $2,000 $0 0.00%$0 100.01.03.00.5704 OTHER SUPPLIES & EXPENSES $4,761 $3,477 $12,384 $4,947 $6,500 $6,500 $5,659 $6,500 $5,000 $5,000 ($1,500) -23.08%$0 100.01.03.00.5713 PRINT MATERIALS $365 $0 $525 $545 $650 $650 $545 $545 $650 $650 $0 0.00%$0 100.01.03.00.5801 TAX BILL DIST FEES $24,516 $25,836 $25,867 $25,358 $27,000 $27,000 $13,712 $27,000 $27,000 $27,000 $0 0.00%$0 FINANCE & ADMIN Total $563,936 $535,833 $579,361 $517,475 $546,912 $546,912 $345,704 $544,118 $537,173 $537,173 ($9,739)-1.78%$0 September 24, 2018 Page 13 Page 15 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 19 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2018 GENERAL GOVERNMENT - ASSESSOR: 100.01.04.00.5101 SALARIES AND WAGES $108,047 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5102 SALARIES & WAGES - OVERTIME $236 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5150 AUTO ALLOWANCE $3,635 $519 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5201 FICA $8,314 $40 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5202 PENSION $7,592 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5203 HEALTH $27,382 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5204 LIFE $760 $103 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5205 FSA FEE EXPENSE $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5302 MILEAGE REIMB. ASSR'S OFFICE $13 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5303 CONFERENCES AND SPECIAL EVEN $145 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5305 MEMBERSHIP & SUBSCRIPTIONS $891 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5401 MAINT. & RENTAL OF EQUIP. -$55 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5503 COMPUTER CHARGES/ASSESSOR $4,306 $17,224 $20,407 $22,587 $23,000 $23,000 $23,490 $23,500 $25,000 $25,000 $2,000 8.70%$0 100.01.04.00.5601 TELEPHONE $75 $296 $129 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5701 OFFICE SUPPLIES $1,621 $0 $600 $39 $500 $500 $111 $500 $500 $500 $0 0.00%$0 100.01.04.00.5801 PROFESSIONAL SERVICES $29,851 $83,699 $84,652 $86,160 $85,000 $85,000 $42,610 $71,500 $72,500 $72,500 ($12,500) -14.71%$0 100.01.04.00.5802 BOARD OF REVIEW & NOTICES $250 $1,181 $725 $6,938 $1,200 $1,200 $350 $500 $1,200 $1,200 $0 0.00%$0 100.01.04.00.5805 ATTORNEY $0 $3,408 $0 $0 $10,000 $10,000 $0 $0 $0 $0 ($10,000) -100.00%$0 100.01.04.00.5830 REVALUATION EXPENSES $0 $0 $2,470 $51,030 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 ASSESSOR Total $193,187 $106,469 $108,983 $166,753 $119,700 $119,700 $66,561 $96,000 $99,200 $99,200 ($20,500)-17.13%$0 GENERAL GOVERNMENT - LAW: 100.01.05.00.5101 SALARIES & WAGES $0 $0 $64,293 $86,158 $96,230 $96,230 $61,103 $96,774 $98,546 $98,546 $2,316 2.41%$0 100.01.05.00.5201 FICA $0 $0 $5,133 $6,848 $7,619 $7,619 $4,846 $7,684 $7,796 $7,796 $177 2.32%$0 100.01.05.00.5202 PENSION $0 $0 $4,246 $5,109 $5,181 $5,181 $3,276 $5,181 $5,193 $5,193 $12 0.23%$0 100.01.05.00.5204 LIFE INSURANCE $0 $0 $171 $228 $228 $228 $154 $228 $240 $240 $12 5.04%$0 100.01.05.00.5229 HEALTH INSURANCE ALLOWANCE $0 $0 $2,800 $3,360 $3,360 $3,360 $2,240 $3,360 $3,360 $3,360 $0 0.00%$0 100.01.05.00.5303 CONFERENCES & TRAINING $0 $0 $521 $535 $2,000 $2,000 $0 $1,000 $2,000 $2,000 $0 0.00%$0 100.01.05.00.5305 DUES AND MEMBERSHIP $0 $0 $1,329 $759 $1,000 $1,000 $549 $1,000 $1,000 $1,000 $0 0.00%$0 100.01.05.00.5506 COMPUTER CHARGES $0 $0 $0 $3,071 $7,100 $7,100 $1,976 $5,000 $5,600 $5,600 ($1,500) -21.13%$0 100.01.05.00.5601 TELEPHONE/CITY HALL $0 $0 $440 $480 $480 $480 $320 $480 $480 $480 $0 0.00%$0 100.01.05.00.5701 OFFICE SUPPLIES AND EXPENSES $0 $0 $3,813 $964 $1,600 $1,600 $182 $500 $1,000 $1,000 ($600) -37.50%$0 100.01.05.00.5805 ATTORNEY $91,072 $63,951 $16,989 $10,177 $15,000 $15,000 $4,657 $12,500 $10,000 $10,000 ($5,000)-33.33%$0 LAW Total $91,072 $63,951 $99,734 $117,689 $139,798 $139,798 $79,303 $133,707 $135,214 $135,214 ($4,584)-3.28%$0 GENERAL GOVERNMENT - NON-DEPARTMENTAL: 100.01.06.00.5203 HRA/FSA PLANS - DIVERSIFIED $6,939 $7,394 $7,408 $7,096 $7,500 $7,500 $4,783 $7,250 $7,500 $7,500 $0 0.00%$0 100.01.06.00.5205 PCOR FEES $166 $175 $178 $267 $275 $275 $292 $275 $275 $275 $0 0.00%$0 100.01.06.00.5206 WELLNESS PROGRAM $7,515 $7,511 $7,692 $8,296 $8,500 $8,500 $8,010 $8,010 $8,500 $8,500 $0 0.00%$0 100.01.06.00.5410 MAINT & RENTAL OF EQ/VEHICLES $4,589 $2,821 $7,012 $7,181 $6,000 $6,000 $5,304 $6,000 $7,250 $7,250 $1,250 20.83%$0 100.01.06.00.5506 ON-BASE SOFTWARE MAINTENANCE $3,858 $7,470 $7,843 $10,808 $16,542 $16,542 $14,501 $16,542 $17,000 $17,000 $458 2.77%$0 100.01.06.00.5601 LAND LINE LONG DISTANCE $17,583 $20,081 $19,366 $19,792 $21,694 $21,694 $14,576 $21,694 $22,200 $22,200 $506 2.33%$0 100.01.06.00.5701 OFFICE SUPPLIES AND EXPENSES $7,890 $7,733 $9,781 $8,091 $8,000 $8,000 $6,234 $9,000 $8,000 $8,000 $0 0.00%$0 100.01.06.00.5702 VENDING MACHINES $2,406 $2,534 $1,391 $569 $2,500 $2,500 $366 $1,000 $1,500 $1,500 ($1,000) -40.00%$0 100.01.06.00.5704 MISC SUPPLIES AND EXPENSES $5,798 $3,131 $6,315 $5,043 $8,000 $8,000 $1,813 $5,500 $5,000 $5,000 ($3,000) -37.50%$0 Page 14 Page 16 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 20 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2018 NON-DEPARTMENTAL (Continued) 100.01.06.00.5710 POSTAGE $18,765 $14,527 $16,864 $12,553 $18,000 $18,000 $8,225 $15,000 $16,500 $16,500 ($1,500) -8.33%$0 100.01.06.00.5810 AUDIT & SPECIAL ACCOUNTING S $7,530 $8,483 $7,000 $7,850 $12,000 $12,000 $22,500 $7,000 $7,000 $7,000 ($5,000) -41.67%$0 100.01.06.00.5820 CITY ROAD-LANDSCAPE/MAINT $28,554 $30,893 $53,381 $52,530 $45,000 $45,000 $34,737 $45,000 $45,000 $45,000 $0 0.00%$0 100.01.06.00.6001 NOTICES AND PUBLICATIONS $8,239 $7,894 $8,881 $8,495 $8,000 $8,000 $5,187 $8,000 $8,000 $8,000 $0 0.00%$0 100.01.06.00.6002 CRIMINAL HISTORY CHECKS $1,946 $2,240 $2,478 $2,324 $2,500 $2,500 $2,198 $2,500 $2,500 $2,500 $0 0.00%$0 100.01.06.00.6014 ELECTRONIC PAYMENT FEES $0 $199 ($738) ($1,548) $500 $500 $4,827 $500 $500 $500 $0 0.00%$0 100.01.06.00.6020 UNEMPLOYMENT COMPENSATION $5,492 $35,192 $2,042 $2,006 $10,000 $10,000 $0 $2,000 $8,000 $8,000 ($2,000) -20.00%$0 100.01.06.00.6021 EMPLOYEE SAFETY $2,799 $1,690 $1,877 $2,426 $2,000 $2,000 $0 $2,000 $2,000 $2,000 $0 0.00%$0 100.01.06.00.6045 UNCOLLECTABLE PERS PROP TAXE ($708) $9,013 $3,066 ($272) $1,500 $1,500 $2,536 $1,500 $1,500 $1,500 $0 0.00%$0 100.01.06.00.6055 SENIOR TAXI $0 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $0 0.00%$0 100.01.06.00.6101 WORKMEN'S COMPENSATION $178,783 $171,808 $211,280 $227,650 $265,000 $265,000 $199,693 $266,257 $250,000 $250,000 ($15,000) -5.66%$0 100.01.06.00.6102 LIABILITY INSURANCE $37,772 $38,340 $38,097 $39,220 $41,000 $41,000 $30,414 $40,552 $41,500 $41,500 $500 1.22%$0 100.01.06.00.6103 PROPERTY INSURANCE $42,653 $44,149 $43,645 $46,607 $50,000 $50,000 $50,575 $50,575 $52,000 $52,000 $2,000 4.00%$0 100.01.06.00.6104 AUTO INSURANCE $10,781 $10,606 $11,785 $12,646 $13,000 $13,000 $10,097 $13,463 $14,000 $14,000 $1,000 7.69%$0 100.01.06.00.6105 ERRORS & OMISSIONS INSURANCE $11,391 $11,562 $11,562 $11,909 $12,165 $12,165 $9,110 $12,147 $12,500 $12,500 $335 2.75%$0 100.01.06.00.6106 BOILER & MACHINERY INSURANCE $3,071 $3,250 $3,854 $3,437 $4,000 $4,000 $0 $4,000 $4,000 $4,000 $0 0.00%$0 100.01.06.00.6107 CRIME & BONDS $1,969 $1,924 $2,314 $2,035 $2,075 $2,075 $2,015 $2,015 $2,038 $2,038 ($37) -1.78%$0 100.01.06.00.6108 INS. DEDUCTIBLES/REIMBRSMENT $22,893 $18,534 ($8,753) $58,214 $25,000 $25,000 $24,799 $25,000 $25,000 $25,000 $0 0.00%$0 100.01.06.00.6109 AUTO LIABILITY $0 $0 $11,276 $11,616 $11,965 $11,965 $9,152 $12,203 $12,500 $12,500 $535 4.47%$0 NON-DEPARTMENTAL Total $438,676 $474,153 $491,897 $571,839 $607,716 $607,716 $476,943 $589,982 $586,763 $586,763 ($20,953)-3.45%$0 GENERAL GOVERNMENT - COURT: 100.01.08.00.5101 SALARIES AND WAGES $78,024 $72,630 $106,836 $115,279 $124,381 $124,381 $75,817 $119,686 $129,235 $129,235 $4,854 3.90%$0 100.01.08.00.5102 OVERTIME $13,525 $19,370 $5,561 $1,933 $6,020 $6,020 $1,815 $3,246 $6,090 $6,090 $70 1.15%$0 100.01.08.00.5105 SALARIES AND WAGES-OTHER $11,042 $10,619 $12,388 $14,346 $14,388 $14,388 $9,519 $15,000 $15,000 $15,000 $612 4.25%$0 100.01.08.00.5151 UNIFORMS AND OFFICERS EQUIPM $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.08.00.5201 FICA $7,586 $7,813 $9,599 $10,337 $11,467 $11,467 $6,848 $10,552 $11,890 $11,890 $423 3.69%$0 100.01.08.00.5202 PENSION $6,575 $6,433 $7,459 $8,029 $8,727 $8,727 $5,266 $8,236 $8,849 $8,849 $122 1.40%$0 100.01.08.00.5203 HEALTH $20,803 $14,269 $9,417 $12,174 $10,415 $10,415 $6,214 $10,415 $10,900 $10,900 $485 4.65%$0 100.01.08.00.5204 LIFE $79 $97 $216 $273 $274 $274 $191 $274 $322 $322 $48 17.34%$0 100.01.08.00.5205 FSA FEE EXPENSE $29 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.08.00.5229 HEALTH INS. ALLOWANCE $0 $1,830 $4,860 $5,100 $5,100 $5,100 $3,400 $5,100 $5,100 $5,100 $0 0.00%$0 100.01.08.00.5301 TRAINING $17 $0 $0 $653 $600 $600 $13 $500 $600 $600 $0 0.00%$0 100.01.08.00.5303 CONF., SPEC EVENTS & TUITION $2,328 $2,105 $2,425 $2,776 $2,800 $2,800 $1,533 $2,800 $2,800 $2,800 $0 0.00%$0 100.01.08.00.5504 COMPUTER CHARGES,POLICE COURT $7,195 $7,389 $7,365 $8,174 $8,863 $8,863 $8,109 $8,109 $8,500 $8,500 ($363) -4.10%$0 100.01.08.00.5601 TELEPHONE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.08.00.5701 OFFICE SUPPLIES AND EXPENSES $729 $1,620 $1,093 $301 $1,500 $1,500 $753 $1,000 $1,500 $1,500 $0 0.00%$0 100.01.08.00.5702 OPERATING SUPPLIES AND EXPEN $2,355 $2,868 $2,788 $1,752 $2,750 $2,750 $1,537 $2,250 $2,500 $2,500 ($250) -9.09%$0 100.01.08.00.6003 LEGAL FEES AND JURY TRIALS $53,974 $59,843 $6,747 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.08.00.6004 WITNESS FEES, COURT COSTS $353 $220 $116 $13 $250 $250 $38 $250 $250 $250 $0 0.00%$0 100.01.08.00.6017 PRISONER HOUSING $1,503 $3,825 $7,039 $11,302 $12,000 $12,000 $2,493 $10,000 $12,000 $12,000 $0 0.00%$0 COURT Total $206,116 $210,932 $183,910 $192,442 $209,535 $209,535 $123,545 $197,418 $215,535 $215,535 $6,000 2.86%$0 Page 15 Page 17 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 21 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2018 GENERAL GOVERNMENT - BUILDING MAINTENANCE: 100.01.09.00.5101 SALARIES AND WAGES $60,578 $62,773 $61,405 $61,930 $62,541 $62,541 $39,885 $62,325 $63,162 $63,162 $621 0.99%$0 100.01.09.00.5102 OVERTIME $3,045 $2,223 $1,742 $3,468 $2,081 $2,081 $3,019 $4,520 $4,520 $4,520 $2,439 117.22%$0 100.01.09.00.5151 CLOTHING ALLOWANCE $0 $250 $250 $250 $250 $250 $0 $250 $250 $250 $0 0.00%$0 100.01.09.00.5201 FICA $4,796 $4,917 $4,761 $5,064 $5,110 $5,110 $3,309 $5,100 $5,344 $5,344 $234 4.57%$0 100.01.09.00.5202 PENSION $4,430 $4,418 $4,170 $4,445 $4,330 $4,330 $2,875 $4,480 $4,433 $4,433 $103 2.38%$0 100.01.09.00.5203 HEALTH INSURANCE $8,419 $8,771 $8,966 $9,005 $10,415 $10,415 $6,056 $9,750 $10,900 $10,900 $485 4.65%$0 100.01.09.00.5204 LIFE INSURANCE $266 $348 $368 $378 $382 $382 $255 $382 $382 $382 ($0) -0.03%$0 100.01.09.00.5229 HEALTH INS ALLOWANCE $0 $0 $160 $1,920 $1,920 $1,920 $1,280 $1,920 $1,920 $1,920 $0 0.00%$0 100.01.09.00.5405 MAINTENANCE OF VEHICLES $1,513 $1,801 $3,302 $929 $2,000 $2,000 $836 $1,500 $2,000 $2,000 $0 0.00%$0 100.01.09.00.5415 MAINTENANCE OF BLDGS & GROUN $26,663 $13,026 $18,634 $11,279 $25,000 $25,000 $12,159 $18,250 $20,000 $20,000 ($5,000) -20.00%$0 100.01.09.00.5601 TELEPHONE $120 $120 $120 $120 $120 $120 $80 $120 $120 $120 $0 0.00%$0 100.01.09.00.5703 HOUSEKEEPING SUPPLIES $1,432 $1,902 $2,022 $2,126 $2,000 $2,000 $869 $2,000 $2,000 $2,000 $0 0.00%$0 100.01.09.00.5735 GASOLINE & OIL $1,341 $766 $710 $926 $2,000 $2,000 $1,060 $2,000 $2,000 $2,000 $0 0.00%$0 100.01.09.00.5835 HOUSEKEEPING SERVICE $25,800 $25,800 $25,800 $27,750 $27,000 $27,000 $18,760 $28,150 $28,500 $28,500 $1,500 5.56%$0 100.01.09.00.5910 UTILITIES $40,861 $33,558 $35,117 $35,646 $40,000 $40,000 $26,790 $40,000 $42,000 $42,000 $2,000 5.00%$0 100.01.09.00.5915 SEWER/WATER USAGE/WCA $8,952 $8,726 $8,399 $8,055 $9,000 $9,000 $7,377 $9,000 $9,000 $9,000 $0 0.00%$0 BUILDING MAINTENANCE Total $188,217 $169,400 $175,927 $173,293 $194,149 $194,149 $124,610 $189,747 $196,530 $196,530 $2,381 1.23%$0 GENERAL GOVERNMENT - INFORMATION TECHNOLOGY: 100.01.14.00.5101 SALARIES AND WAGES $145,319 $157,944 $85,719 $111,549 $118,784 $118,784 $67,948 $112,000 $128,102 $128,102 $9,318 7.84%$0 100.01.14.00.5102 SALARIES & WAGES - OVERTIME $0 $0 $0 $0 $0 $0 $0 $250 $500 $500 $500 #DIV/0!$0 100.01.14.00.5201 FICA $10,529 $11,469 $6,221 $8,320 $9,225 $9,225 $4,946 $8,590 $9,911 $9,911 $686 7.44%$0 100.01.14.00.5202 PENSION $10,158 $10,735 $5,167 $7,583 $7,959 $7,959 $4,553 $7,500 $8,423 $8,423 $464 5.84%$0 100.01.14.00.5203 HEALTH INSURANCE $46,950 $59,506 $29,395 $29,625 $29,919 $29,919 $22,732 $32,000 $32,032 $32,032 $2,113 7.06%$0 100.01.14.00.5204 LIFE INSURANCE $135 $149 $81 $102 $135 $135 $62 $110 $81 $81 ($54) -39.73%$0 100.01.14.00.5229 HEALTH INS. ALLOWANCE $0 $0 $0 $1,800 $1,800 $1,800 $80 $400 $960 $960 ($840) -46.67%$0 100.01.14.00.5301 TRAINING $7,753 $2,509 $475 $1,450 $7,000 $7,000 $1,074 $5,000 $7,000 $7,000 $0 0.00%$0 100.01.14.00.5302 GASOLINE/OIL/MILEAGE $470 $626 $502 $1,136 $1,000 $1,000 $16 $800 $1,500 $1,500 $500 50.00%$0 100.01.14.00.5303 CONFERENCES & SPECIAL EVENTS $449 $305 $356 $750 $1,500 $1,500 $274 $800 $3,000 $3,000 $1,500 100.00%$0 100.01.14.00.5305 MEMBERSHIPS & DUES $50 $50 $50 $50 $100 $100 $50 $50 $175 $175 $75 75.00%$0 100.01.14.00.5506 COMPUTER CHARGES/CITY HALL $1,850 $3,128 $2,904 $1,753 $4,000 $4,000 $4,034 $4,250 $4,500 $4,500 $500 12.50%$0 100.01.14.00.5507 NETWORK CHARGES $40,383 $55,231 $61,275 $66,868 $87,440 $87,440 $67,341 $87,440 $93,765 $93,765 $6,325 7.23%$0 100.01.14.00.5601 TELEPHONE CITY HALL $1,419 $1,950 $1,280 $1,865 $1,800 $1,800 $1,200 $1,800 $1,800 $1,800 $0 0.00%$0 100.01.14.00.5701 OFFICE SUPPLIES $292 $86 $56 $879 $750 $750 $935 $1,000 $2,500 $2,500 $1,750 233.33%$0 100.01.14.00.5840 PROGRAMMING AND CONSULTING $18,068 $15,199 $19,600 $12,584 $50,000 $50,000 $24,767 $50,000 $50,000 $50,000 $0 0.00%$0 INFORMATION TECHNOLOGY Total $283,824 $318,886 $213,081 $246,313 $321,412 $321,412 $200,013 $311,990 $344,250 $344,250 $22,838 7.11%$0 TOTAL GENERAL GOVERNMENT $2,176,575 $2,075,731 $2,049,389 $2,179,037 $2,332,659 $2,332,659 $1,540,762 $2,253,487 $2,309,917 $2,309,917 ($22,742)-0.97%$0 Page 16 Page 18 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 22 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2018 PUBLIC SAFETY - POLICE: 100.02.20.01.5101 SALARIES & WAGES-POLICE $2,720,097 $2,766,889 $2,779,437 $2,850,049 $3,172,577 $3,172,577 $1,909,109 $3,160,000 $3,246,461 $3,246,461 $73,884 2.33%$0 100.02.20.01.5102 OVERTIME - POLICE $180,783 $177,636 $168,664 $146,221 $80,000 $80,000 $84,655 $142,553 $130,000 $130,000 $50,000 62.50%$0 100.02.20.01.5115 WATER PATROL $5,977 $7,449 $1,390 $3,760 $6,235 $6,235 $1,802 $4,302 $6,297 $6,297 $62 0.99%$0 100.02.20.01.5150 AUTO ALLOWANCE $3,700 $3,558 $3,700 $3,700 $3,700 $3,700 $2,429 $3,700 $3,700 $3,700 $0 0.00%$0 100.02.20.01.5151 UNIFORMS & OFFICERS EQUIPMEN $30,112 $32,227 $28,735 $35,565 $33,425 $33,425 $13,545 $33,425 $38,825 $38,825 $5,400 16.16%$0 100.02.20.01.5201 FICA $220,816 $223,300 $222,468 $227,232 $253,986 $253,986 $150,947 $255,000 $264,524 $264,524 $10,538 4.15%$0 100.02.20.01.5202 PENSION $321,402 $306,563 $288,825 $343,081 $378,674 $378,674 $228,532 $384,000 $379,545 $379,545 $871 0.23%$0 100.02.20.01.5203 HEALTH $533,797 $540,413 $561,753 $561,442 $699,762 $699,762 $373,248 $579,774 $607,569 $607,569 ($92,193) -13.17%$0 100.02.20.01.5204 LIFE $4,539 $4,370 $4,004 $3,779 $4,005 $4,005 $2,669 $4,040 $4,235 $4,235 $230 5.73%$0 100.02.20.01.5205 FSA FEE EXPENSE $488 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.20.01.5210 INSURANCE FUND $29,553 $29,192 $26,597 $25,126 $28,188 $28,188 $23,953 $25,978 $27,265 $27,265 ($923) -3.28%$0 100.02.20.01.5226 GUN REIMBURSEMENT $750 $750 $750 $250 $750 $750 $500 $750 $750 $750 $0 0.00%$0 100.02.20.01.5227 VEST REIMBURSEMENT $3,267 $3,376 $8,917 $10,135 $10,200 $10,200 $2,338 $8,000 $16,000 $16,000 $5,800 56.86%$0 100.02.20.01.5229 HEALTH INS. ALLOWANCE $47,560 $39,365 $34,875 $43,280 $42,120 $42,120 $31,730 $49,630 $50,520 $50,520 $8,400 19.94%$0 100.02.20.01.5301 TRAINING $10,462 $15,909 $19,138 $21,235 $17,000 $17,000 $17,619 $18,000 $20,000 $20,000 $3,000 17.65%$0 100.02.20.01.5302 MILEAGE $137 $0 $0 $0 $200 $200 $0 $100 $200 $200 $0 0.00%$0 100.02.20.01.5303 CONFERENCES AND SPECIAL EVEN $4,628 $5,592 $4,698 $4,597 $6,000 $6,000 $1,877 $5,000 $6,000 $6,000 $0 0.00%$0 100.02.20.01.5305 DUES AND MEMBERSHIPS $5,343 $5,200 $5,629 $6,182 $7,045 $7,045 $6,400 $7,045 $8,045 $8,045 $1,000 14.19%$0 100.02.20.01.5405 MAINT OF VEHICLES & EQUIP $19,187 $16,227 $16,490 $14,044 $16,000 $16,000 $22,458 $23,000 $19,000 $19,000 $3,000 18.75%$0 100.02.20.01.5406 MAINTENANCE OF RADIOS $18,683 $4,197 $7,341 $10,622 $12,100 $12,100 $11,072 $11,750 $12,100 $12,100 $0 0.00%$0 100.02.20.01.5410 PRINTER/COPIES $0 $0 $0 $0 $0 $0 $1,664 $2,500 $3,000 $3,000 $3,000 #DIV/0!$0 100.02.20.01.5415 MAINTENANCE OF BLDGS & GROUN $20,923 $18,970 $9,215 $8,582 $16,250 $16,250 $13,619 $16,250 $16,500 $16,500 $250 1.54%$0 100.02.20.01.5504 COMPUTER CHARGES/POLICE $39,058 $43,283 $89,576 $88,746 $86,000 $86,000 $81,858 $86,000 $95,457 $95,457 $9,457 11.00%$0 100.02.20.01.5604 TELEPHONE $9,147 $7,788 $9,857 $7,132 $14,520 $14,520 $7,401 $13,500 $14,520 $14,520 $0 0.00%$0 100.02.20.01.5610 TIME SYSTEM - BADGERNET $9,986 $11,593 $10,027 $10,413 $11,800 $11,800 $9,768 $10,500 $11,800 $11,800 $0 0.00%$0 100.02.20.01.5701 OFFICE SUPPLIES AND EXPENSES $3,831 $2,921 $3,007 $2,521 $2,900 $2,900 $1,884 $2,900 $3,200 $3,200 $300 10.34%$0 100.02.20.01.5704 OTHER SUPPLIES AND EXPENSES $2,669 $4,290 $3,951 $6,143 $3,800 $3,800 $2,167 $3,800 $3,800 $3,800 $0 0.00%$0 100.02.20.01.5720 AMMUNITION $7,779 $10,565 $12,816 $11,182 $13,000 $13,000 $6,466 $12,000 $13,000 $13,000 $0 0.00%$0 100.02.20.01.5721 SUPPLIES & EXPENSES-ADMIN.$2,950 $3,678 $4,015 $3,136 $4,000 $4,000 $2,578 $3,500 $4,000 $4,000 $0 0.00%$0 100.02.20.01.5722 SUPPLIES & EXP-FIELD OPERATI $8,047 $7,265 $11,105 $10,055 $10,550 $10,550 $8,123 $10,550 $13,250 $13,250 $2,700 25.59%$0 100.02.20.01.5723 SUPP. & EXP -RECRDS & COMM.$2,075 $2,162 $2,611 $2,153 $2,870 $2,870 $1,319 $2,250 $2,470 $2,470 ($400) -13.94%$0 100.02.20.01.5735 GASOLINE AND OIL $72,803 $45,987 $43,186 $45,347 $70,000 $70,000 $32,263 $55,000 $60,000 $60,000 ($10,000) -14.29%$0 100.02.20.01.5835 HOUSEKEEPING SERVICE $20,736 $20,786 $20,736 $20,736 $21,150 $21,150 $13,824 $20,736 $21,150 $21,150 $0 0.00%$0 100.02.20.01.5845 PERSONNEL MANAGEMENT $7,900 $6,454 $4,080 $6,459 $5,000 $5,000 $2,542 $5,000 $6,000 $6,000 $1,000 20.00%$0 100.02.20.01.5910 UTILITIES $37,248 $32,990 $39,567 $36,403 $40,000 $40,000 $21,825 $38,000 $40,000 $40,000 $0 0.00%$0 100.02.20.01.5915 SEWER/WATER USAGE $2,092 $1,826 $2,050 $1,853 $2,500 $2,500 $1,440 $2,000 $2,500 $2,500 $0 0.00%$0 100.02.20.01.6022 POLICE & FIRE COMM EXPENSE $235 $210 $0 $0 $150 $150 $0 $0 $150 $150 $0 0.00%$0 100.02.20.01.6023 RANGE EXPENSES $1,584 $1,033 $1,588 $1,984 $1,750 $1,750 $541 $1,750 $2,000 $2,000 $250 14.29%$0 POLICE Total $4,410,345 $4,404,013 $4,450,798 $4,573,144 $5,078,207 $5,078,207 $3,094,164 $5,002,283 $5,153,832 $5,153,832 $75,625 1.49%$0 PUBLIC SAFETY - CIVILIAN PERSONNEL: 100.02.20.10.5101 SALARIES AND WAGES-DISPATCHE $371,715 $389,172 $400,523 $414,477 $439,397 $439,397 $263,985 $435,000 $473,053 $473,053 $33,656 7.66%$0 100.02.20.10.5102 OVERTIME - DISPATCHERS $12,420 $9,561 $6,511 $7,964 $5,825 $5,825 $4,157 $5,825 $7,131 $7,131 $1,306 22.42%$0 100.02.20.10.5151 UNIFORMS AND OFFICERS EQUIPM $2,772 $2,862 $3,167 $2,756 $3,300 $3,300 $924 $2,500 $3,600 $3,600 $300 9.09%$0 100.02.20.10.5201 FICA $28,152 $29,051 $29,151 $30,634 $34,609 $34,609 $19,073 $33,725 $37,283 $37,283 $2,674 7.73%$0 100.02.20.10.5202 PENSION $26,732 $26,924 $27,070 $28,717 $29,830 $29,830 $17,965 $29,550 $31,452 $31,452 $1,622 5.44%$0 100.02.20.10.5203 HEALTH $131,789 $141,633 $164,679 $149,972 $191,589 $191,589 $103,986 $160,000 $198,125 $198,125 $6,536 3.41%$0 100.02.20.10.5204 LIFE $571 $270 $318 $335 $320 $320 $247 $375 $423 $423 $103 32.30%$0 100.02.20.10.5205 FSA FEE EXPENSE $29 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.20.10.5229 HEALTH INS. ALLOWANCE $2,220 $4,055 $5,580 $7,410 $5,580 $5,580 $6,150 $7,730 $5,580 $5,580 $0 0.00%$0 100.02.20.10.5604 TELEPHONE $0 $500 $2,990 $2,170 $2,400 $2,400 $1,262 $2,185 $2,400 $2,400 $0 0.00%$0 CIVILIAN PERSONNEL Total $576,400 $604,027 $639,989 $644,435 $712,850 $712,850 $417,749 $676,890 $759,047 $759,047 $46,197 6.48%$0 Page 17 Page 19 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 23 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2018 PUBLIC SAFETY - VOLUNTEER FIRE DEPARTMENT: 100.02.21.00.5422 HYDRANT RENTAL $311,318 $318,270 $327,818 $327,818 $327,818 $327,818 $0 $327,818 $327,818 $327,818 $0 0.00%$0 100.02.21.00.5850 TESS CORNERS FIRE DEPT.$420,500 $420,500 $465,509 $465,000 $465,000 $465,000 $349,940 $465,000 $498,050 $498,050 $33,050 7.11%$0 100.02.21.00.5851 REVIEW FEES $5,945 $0 $0 $2,847 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.21.00.5860 VFD - TELEPHONE $988 $0 $0 $0 $1,020 $1,020 $0 $0 $0 $0 ($1,020)-100.00%$0 VOLUNTEER FIRE DEPT Total $738,751 $738,770 $793,327 $795,665 $793,838 $793,838 $349,940 $792,818 $825,868 $825,868 $32,030 4.03%$0 PUBLIC SAFETY - NON-DEPARTMENTAL: 100.02.22.00.5425 MAINTENANCE OF SAFETY EQUIP $419 $313 $119 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.22.00.5820 OTHER CONTRACTURAL SERVICES $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $0 0.00%$0 100.02.22.00.5910 UTILITIES $570 $378 $331 $443 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.22.00.6023 TRUNKED RADIO OPERATING COST $22,507 $14,124 $13,711 $14,710 $14,710 $14,710 $15,304 $15,304 $15,304 $15,304 $594 4.04%$0 100.02.22.00.6080 EMERGENCY GOVERNMENT $240 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 NON-DEPT PUBLIC SAFETY Total $28,935 $20,015 $19,362 $20,353 $19,910 $19,910 $20,504 $20,504 $20,504 $20,504 $594 2.98%$0 PUBLIC SAFETY - PW&D BUILDING INSPECTION: 100.02.25.00.5101 SALARIES AND WAGES $21,788 $17,317 $18,729 $18,826 $23,495 $23,495 $14,711 $23,495 $26,314 $26,314 $2,819 12.00%$0 100.02.25.00.5201 FICA $1,595 $1,274 $1,399 $1,362 $1,797 $1,797 $951 $1,797 $2,013 $2,013 $216 12.02%$0 100.02.25.00.5202 PENSION $1,523 $616 $1,798 $1,280 $1,574 $1,574 $992 $1,574 $1,724 $1,724 $150 9.50%$0 100.02.25.00.5203 HEALTH $8,846 $9,869 $4,483 $9,679 $14,959 $14,959 $10,131 $15,197 $15,682 $15,682 $723 4.83%$0 100.02.25.00.5204 LIFE $181 $74 $18 $17 $26 $26 $17 $26 $26 $26 ($0) -0.31%$0 100.02.25.00.5225 CLOTHING REIMBURSEMENT $359 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.25.00.5410 MAINT. & RENTAL OF EQUIP. -$0 $607 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.25.00.5506 COMPUTER CHARGES/CITY HALL $6,900 $7,140 $7,380 $7,800 $8,500 $8,500 $8,880 $8,880 $9,500 $9,500 $1,000 11.76%$0 100.02.25.00.5704 OTHER SUPPLIES AND EXPENSES $1,794 $5,520 $4,250 $7,140 $5,500 $5,500 $689 $5,000 $5,500 $5,500 $0 0.00%$0 100.02.25.00.5735 GASOLINE, OIL, GREASE, TIRES $587 $649 $467 $375 $700 $700 $498 $996 $700 $700 $0 0.00%$0 100.02.25.00.5751 BUILDING SEALS $1,509 $3,164 $1,660 $1,655 $2,750 $2,750 $1,494 $2,750 $2,750 $2,750 $0 0.00%$0 100.02.25.00.5752 HOUSE NUMBERS $1,494 $1,277 $1,700 $1,541 $1,750 $1,750 $902 $1,750 $1,750 $1,750 $0 0.00%$0 100.02.25.00.5820 CONTRACTED SERVICES $229,819 $212,094 $220,806 $311,393 $238,625 $238,625 $139,845 $300,000 $287,500 $287,500 $48,875 20.48%$0 CDD-BUILDING INSPECTION Total $276,395 $259,600 $262,690 $361,068 $299,676 $299,676 $179,111 $361,465 $353,458 $353,458 $53,782 17.95%$0 TOTAL PUBLIC SAFETY $6,030,826 $6,026,425 $6,166,166 $6,394,665 $6,904,481 $6,904,481 $4,061,468 $6,853,960 $7,112,710 $7,112,710 $208,229 3.02%$0 HEALTH & HUMAN SERVICES - NON-DEPARTMENTAL: 100.03.06.00.6041 ANIMAL WARDEN $3,581 $3,581 $3,581 $3,581 $3,600 $3,600 $3,581 $3,581 $3,581 $3,581 ($19) -0.53%$0 100.03.22.00.5704 BLOOD DRIVE $14 $94 $37 $153 $100 $100 $115 $115 $125 $125 $25 25.00%$0 TOTAL HEALTH & HUMAN SERVICES $3,595 $3,675 $3,618 $3,734 $3,700 $3,700 $3,696 $3,696 $3,706 $3,706 $6 0.16%$0 Page 18 Page 20 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 24 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2018 PW TRANSPORTATION - NON-DEPARTMENTAL: 100.04.06.00.6010 CITY FUNDED TRANSPORTATION $5,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 NON-DEPTMENTAL TRANSPORTATION Total $5,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PUBLIC WORKS - ENGINEERING DIVISION: 100.04.19.00.5101 SALARIES & WAGES $122,246 $132,871 $122,737 $100,713 $119,624 $119,624 $67,880 $108,900 $127,859 $127,859 $8,235 6.88%$0 100.04.19.00.5201 FICA $9,160 $10,136 $9,367 $7,503 $9,151 $9,151 $4,912 $8,400 $9,781 $9,781 $630 6.89%$0 100.04.19.00.5202 PENSION $8,549 $7,871 $7,917 $6,130 $7,175 $7,175 $4,555 $7,300 $7,349 $7,349 $174 2.43%$0 100.04.19.00.5203 HEALTH INSURANCE $26,488 $16,413 $12,658 $22,751 $30,771 $30,771 $21,388 $30,950 $32,243 $32,243 $1,472 4.78%$0 100.04.19.00.5204 LIFE $381 $288 $227 $284 $557 $557 $253 $380 $557 $557 $0 0.00%$0 100.04.19.00.5205 FSA FEE EXPENSE $29 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.19.00.5225 CLOTHING ALLOWANCE $500 $500 $477 $516 $500 $500 $327 $500 $500 $500 $0 0.00%$0 100.04.19.00.5229 HEALTH ALLOWANCE $1,920 $2,400 $1,800 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.19.00.5302 MILEAGE $130 $0 $281 $67 $500 $500 $186 $500 $500 $500 $0 0.00%$0 100.04.19.00.5303 CONFERENCES, SPEC. EVENTS &$1,574 $3,011 $1,113 $192 $2,800 $2,800 $1,266 $2,500 $2,800 $2,800 $0 0.00%$0 100.04.19.00.5305 DUES AND MEMBERSHIPS $768 $859 $531 $346 $750 $750 $421 $750 $750 $750 $0 0.00%$0 100.04.19.00.5506 COMPUTER CHARGES $3,167 $3,267 $3,363 $3,769 $4,280 $4,280 $3,855 $4,280 $7,300 $7,300 $3,020 70.56%$0 100.04.19.00.5601 TELEPHONE $915 $1,161 $1,170 $995 $1,140 $1,140 $960 $1,140 $1,140 $1,140 $0 0.00%$0 100.04.19.00.5704 OTHER SUPPLIES AND EXPENSES $713 $837 $665 $353 $1,300 $1,300 $243 $1,300 $1,300 $1,300 $0 0.00%$0 100.04.19.00.5715 SUPPLIES EXPENSE - SURVEY WORK $336 $336 $113 $108 $400 $400 $22 $400 $400 $400 $0 0.00%$0 100.04.19.00.5815 FEES $2,623 $1,835 $8,292 $46,816 $45,000 $45,000 $46,717 $60,000 $50,000 $50,000 $5,000 11.11%$0 DPW-ENGINEERING DIVISION Total $179,500 $181,785 $170,710 $190,544 $223,948 $223,948 $152,985 $227,300 $242,480 $242,480 $18,531 8.27%$0 PUBLIC WORKS - ADMINISTRATION DIVISION: 100.04.51.01.5101 SALARIES AND WAGES $242,664 $229,493 $201,685 $157,136 $190,946 $190,946 $168,879 $185,000 $179,209 $179,209 ($11,737) -6.15%$0 100.04.51.01.5102 OVERTIME - ADMIN $318 $598 $192 $2 $0 $0 $155 $200 $0 $0 $0 #DIV/0!$0 100.04.51.01.5120 GENERAL CITY & PARKS $38,000 $128,891 $151,389 $217,894 $0 $0 $32,562 $0 $0 $0 $0 #DIV/0!$0 100.04.51.01.5123 GENERAL CITY - ELECTIONS $8,455 $7,449 $12,661 $2,886 $9,938 $9,938 $3,994 $7,000 $8,553 $8,553 ($1,385) -13.94%$0 100.04.51.01.5124 BML BOAT LAUNCH $200 $1,510 $2,925 $3,111 $3,352 $3,352 $1,274 $2,274 $2,295 $2,295 ($1,057) -31.53%$0 100.04.51.01.5125 BML PARKING LOT $775 $12,402 $21,126 $2,577 $10,195 $10,195 $511 $1,500 $8,439 $8,439 ($1,756) -17.22%$0 100.04.51.01.5150 AUTO ALLOWANCE $1,000 $962 $1,000 $769 $1,000 $1,000 $0 $0 $0 $0 ($1,000) -100.00%$0 100.04.51.01.5201 FICA $22,562 $29,658 $31,509 $30,606 $18,215 $18,215 $16,673 $20,000 $17,163 $17,163 ($1,052) -5.78%$0 100.04.51.01.5202 PENSION $19,749 $23,315 $23,614 $24,425 $13,313 $13,313 $12,859 $17,500 $12,118 $12,118 ($1,195) -8.98%$0 100.04.51.01.5203 HEALTH $79,439 $89,513 $96,530 $111,071 $56,725 $56,725 $55,498 $80,901 $49,037 $49,037 ($7,688) -13.55%$0 100.04.51.01.5204 LIFE $1,203 $1,541 $1,607 $1,756 $664 $664 $729 $1,089 $597 $597 ($67) -10.09%$0 100.04.51.01.5205 FSA FEE EXPENSE $145 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.01.5225 CLOTHING/UNIFORM ALLOW $5,355 $9,745 $11,944 $15,815 $10,500 $10,500 $2,212 $10,500 $10,500 $10,500 $0 0.00%$0 100.04.51.01.5227 DRUG/AUDIO TESTING $495 $1,472 $455 $757 $500 $500 $212 $500 $500 $500 $0 0.00%$0 100.04.51.01.5228 SAFETY GLASSES/CDL LINCENSE $1,322 $2,413 $827 $1,710 $2,000 $2,000 $2,092 $2,092 $2,000 $2,000 $0 0.00%$0 100.04.51.01.5229 HEALTH INS. ALLOWANCE $13,222 $15,260 $18,060 $17,145 $18,060 $18,060 $13,450 $18,060 $21,000 $21,000 $2,940 16.28%$0 100.04.51.01.5303 CONFERENCES & SPECIAL EVENTS $375 $425 $425 $425 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.01.5506 COMPUTER CHARGES/CITY HALL $3,377 $9,759 $4,270 $9,593 $5,900 $5,900 $4,496 $5,900 $5,900 $5,900 $0 0.00%$0 100.04.51.01.5605 TELEPHONE/PUBLIC WORKS $411 $262 $300 $620 $1,800 $1,800 $810 $1,800 $1,800 $1,800 $0 0.00%$0 100.04.51.01.5701 OFFICE SUPPLIES AND EXPENSES $506 $995 $1,267 $1,042 $1,250 $1,250 $761 $1,250 $1,250 $1,250 $0 0.00%$0 100.04.51.01.5820 CONTRACTED SERVICES $0 $76,985 $78,584 $54,824 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.01.6001 NOTICES AND PUBLICATIONS $604 $1,191 $661 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 DPW - ADMINISTRATION Total $440,177 $643,837 $661,032 $654,166 $344,358 $344,358 $317,167 $355,566 $320,361 $320,361 ($23,997)-6.97%$0 Page 19 Page 21 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 25 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2018 PUBLIC WORKS - ROAD MAINTENANCE DIVISION: 100.04.51.02.5101 SALARIES AND WAGES $178,449 $183,987 $182,209 $271,859 $189,486 $189,486 $184,920 $250,000 $227,429 $227,429 $37,943 20.02%$0 100.04.51.02.5102 OVERTIME - ROAD MAINT $318 $321 $0 $579 $256 $256 $1,952 $2,000 $434 $434 $178 69.53%$0 100.04.51.02.5201 FICA $13,220 $13,644 $13,471 $20,171 $14,515 $14,515 $13,900 $19,300 $17,432 $17,432 $2,917 20.10%$0 100.04.51.02.5202 PENSION $11,570 $11,788 $11,472 $16,328 $11,781 $11,781 $12,065 $16,900 $13,913 $13,913 $2,132 18.10%$0 100.04.51.02.5203 HEALTH $29,782 $33,456 $36,177 $62,815 $50,126 $50,126 $41,558 $62,400 $56,185 $56,185 $6,059 12.09%$0 100.04.51.02.5204 LIFE $646 $686 $698 $783 $587 $587 $523 $780 $684 $684 $97 16.52%$0 100.04.51.02.5205 FSA FEE EXPENSE $14 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.02.5740 ROAD OILS AND ASPHALT $50,223 $59,213 $52,432 $107,812 $50,000 $50,000 $11,224 $50,000 $75,000 $75,000 $25,000 50.00%$0 100.04.51.02.5741 SAND, STONE AND GRAVEL $25,175 $35,152 $22,802 $15,525 $30,000 $30,000 $38,394 $39,750 $35,000 $35,000 $5,000 16.67%$0 100.04.51.02.5742 OTHER ROAD MATERIALS $29,661 $36,059 $27,364 $33,606 $30,000 $30,000 $9,500 $30,000 $30,000 $30,000 $0 0.00%$0 100.04.51.02.6025 HAZARDOUS WASTE REMOVAL $2,708 $3,062 $2,482 $3,013 $3,500 $3,500 $605 $3,500 $3,500 $3,500 $0 0.00%$0 DPW - ROAD MAINT Total $341,766 $377,367 $349,107 $532,491 $380,251 $380,251 $314,640 $474,630 $459,577 $459,577 $79,326 20.86%$0 PUBLIC WORKS - STREET SIGNS DIVISION: 100.04.51.03.5101 SALARIES AND WAGES $14,284 $18,176 $22,508 $10,243 $19,124 $19,124 $2,224 $3,982 $19,532 $19,532 $408 2.13%$0 100.04.51.03.5102 OVERTIME - STREET SIGNS $3 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.03.5201 FICA $1,058 $1,355 $1,661 $759 $1,463 $1,463 $164 $305 $1,494 $1,494 $31 2.12%$0 100.04.51.03.5202 PENSION $912 $1,147 $1,458 $642 $1,187 $1,187 $149 $267 $1,192 $1,192 $5 0.42%$0 100.04.51.03.5203 HEALTH $2,060 $2,211 $5,372 $2,215 $5,059 $5,059 $379 $501 $4,825 $4,825 ($234) -4.63%$0 100.04.51.03.5204 LIFE $46 $54 $52 $26 $59 $59 $2 $3 $59 $59 $0 0.00%$0 100.04.51.03.5704 OTHER SUPPLIES AND EXPENSES $974 $113 $55 $863 $1,000 $1,000 $515 $1,000 $1,000 $1,000 $0 0.00%$0 100.04.51.03.5743 SIGNS, POSTS AND GUIDE BOARD $8,809 $26,100 $25,438 $22,307 $35,000 $35,000 $5,742 $35,000 $35,000 $35,000 $0 0.00%$0 DPW - STREET SIGNS Total $28,146 $49,156 $56,545 $37,055 $62,892 $62,892 $9,176 $41,058 $63,102 $63,102 $210 0.33%$0 PUBLIC WORKS - STORM WATER DIVISION: 100.04.51.04.5101 SALARIES AND WAGES $165,550 $189,151 $154,691 $117,055 $177,221 $177,221 $54,328 $90,000 $154,979 $154,979 ($22,242) -12.55%$0 100.04.51.04.5102 OVERTIME - STORM WATER $806 $759 $641 $1,262 $880 $880 $109 $300 $1,284 $1,284 $404 45.91%$0 100.04.51.04.5201 FICA $12,287 $13,997 $11,475 $8,785 $13,625 $13,625 $3,984 $6,900 $11,954 $11,954 ($1,671) -12.26%$0 100.04.51.04.5202 PENSION $10,340 $12,595 $9,969 $7,959 $11,062 $11,062 $3,606 $6,000 $9,546 $9,546 ($1,516) -13.70%$0 100.04.51.04.5203 HEALTH $33,392 $41,997 $30,855 $16,849 $46,882 $46,882 $12,094 $18,500 $38,286 $38,286 ($8,596) -18.34%$0 100.04.51.04.5204 LIFE $564 $571 $515 $249 $549 $549 $186 $228 $466 $466 ($83) -15.12%$0 100.04.51.04.5744 OTHER MATERIALS $10,411 $15,030 $16,185 $10,441 $30,000 $30,000 $5,188 $20,000 $30,000 $30,000 $0 0.00%$0 100.04.51.04.5745 CULVERT PIPE/DRAIN TILE/EQUIP $22,425 $64,479 $25,655 $31,586 $40,000 $40,000 $45,255 $50,000 $40,000 $40,000 $0 0.00%$0 100.04.51.04.6026 STORM WATER LOCATION EXPENSE $15,462 $14,162 $14,182 $22,567 $15,000 $15,000 $9,888 $15,000 $15,000 $15,000 $0 0.00%$0 DPW - STORM WATER Total $271,236 $352,740 $264,169 $216,753 $335,219 $335,219 $134,637 $206,928 $301,515 $301,515 ($33,704)-10.05%$0 PUBLIC WORKS - SNOW & ICE CONTROL DIVISION: 100.04.51.05.5101 SALARIES AND WAGES $131,543 $109,300 $118,398 $64,413 $119,764 $119,764 $70,964 $106,500 $147,151 $147,151 $27,387 22.87%$0 100.04.51.05.5102 OVERTIME - SNOW & ICE $43,276 $34,288 $42,786 $21,116 $47,998 $47,998 $51,287 $75,000 $47,366 $47,366 ($632) -1.32%$0 100.04.51.05.5201 FICA $12,941 $10,662 $11,919 $6,342 $12,834 $12,834 $9,066 $13,900 $14,881 $14,881 $2,047 15.95%$0 100.04.51.05.5202 PENSION $12,102 $9,473 $10,288 $5,763 $10,651 $10,651 $8,078 $12,160 $12,086 $12,086 $1,435 13.47%$0 100.04.51.05.5203 HEALTH $27,074 $19,494 $24,903 $16,145 $31,682 $31,682 $30,581 $40,000 $36,353 $36,353 $4,671 14.74%$0 100.04.51.05.5204 LIFE $426 $286 $421 $231 $371 $371 $380 $525 $443 $443 $72 19.41%$0 100.04.51.05.5704 OTHER SUPPLIES AND EXPENSES $1,593 $3,155 $928 $847 $2,000 $2,000 $391 $2,000 $2,000 $2,000 $0 0.00%$0 100.04.51.05.5746 SNOW FENCE AND POSTS $1,091 $929 $1,131 $953 $1,000 $1,000 $0 $1,000 $1,000 $1,000 $0 0.00%$0 100.04.51.05.5747 SAND AND SALT $218,075 $198,891 $209,163 $154,612 $220,000 $220,000 $199,625 $220,000 $220,000 $220,000 $0 0.00%$0 DPW - SNOW & ICE CONTROL Total $448,121 $386,478 $419,938 $270,422 $446,300 $446,300 $370,372 $471,085 $481,280 $481,280 $34,980 7.84%$0 Page 20 Page 22 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 26 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2018 PUBLIC WORKS - UTILITY & STREET LIGHTING DIVISION: 100.04.51.06.5910 UTILITIES $83,582 $90,653 $92,861 $102,629 $75,000 $75,000 $46,941 $85,000 $90,000 $90,000 $15,000 20.00%$0 100.04.51.06.5916 STREET LIGHT MAINTENANCE $3,890 $7,570 $5,051 $5,873 $10,000 $10,000 $2,338 $5,000 $5,000 $5,000 ($5,000)-50.00%$0 DPW - UTILITY & STREET LIGHTING Total $87,472 $98,223 $97,912 $108,502 $85,000 $85,000 $49,279 $90,000 $95,000 $95,000 $10,000 11.76%$0 PUBLIC WORKS - MACHINERY & EQUIPMENT DIVISION: 100.04.51.07.5101 SALARIES AND WAGES $55,942 $66,443 $76,500 $95,888 $74,412 $74,412 $60,318 $95,000 $92,084 $92,084 $17,672 23.75%$0 100.04.51.07.5102 OVERTIME - MACHINERY & EQUIP $243 $388 $283 $891 $365 $365 $2,504 $3,000 $754 $754 $389 106.58%$0 100.04.51.07.5201 FICA $4,075 $4,847 $5,626 $7,076 $5,720 $5,720 $4,600 $7,500 $7,102 $7,102 $1,382 24.16%$0 100.04.51.07.5202 PENSION $3,769 $4,536 $5,070 $6,579 $4,644 $4,644 $4,209 $6,570 $5,671 $5,671 $1,027 22.11%$0 100.04.51.07.5203 HEALTH $22,197 $24,756 $29,251 $35,286 $19,685 $19,685 $24,864 $37,671 $22,749 $22,749 $3,064 15.57%$0 100.04.51.07.5204 LIFE $80 $80 $124 $142 $230 $230 $88 $135 $277 $277 $47 20.43%$0 100.04.51.07.5405 MAINT OF VEHICLES & EQUIPMEN $83,932 $102,625 $119,666 $94,497 $90,000 $90,000 $83,713 $90,000 $100,000 $100,000 $10,000 11.11%$0 100.04.51.07.5410 RENTAL OF EQUIPMENT $7,475 $8,875 $9,730 $8,948 $8,000 $8,000 $2,660 $8,000 $8,000 $8,000 $0 0.00%$0 100.04.51.07.5704 OTHER SUPPLIES AND EXPENSES $4,936 $7,436 $8,098 $12,486 $4,000 $4,000 $5,567 $6,000 $7,500 $7,500 $3,500 87.50%$0 100.04.51.07.5735 AUTO EXP - OIL & TIRE $20,481 $15,650 $28,102 $18,141 $13,000 $13,000 $6,486 $13,000 $13,000 $13,000 $0 0.00%$0 100.04.51.07.5736 GAS BOY FUEL $100,357 $91,275 $48,692 $73,317 $106,500 $106,500 $61,104 $85,000 $95,000 $95,000 ($11,500) -10.80%$0 100.04.51.07.6109 UNDERGROUND STORAGE TANK INS $796 $1,367 $1,391 $1,415 $1,450 $1,450 $1,455 $1,455 $1,450 $1,450 $0 0.00%$0 DPW - MACHINERY & EQUIPMENT Total $304,283 $328,277 $332,533 $354,665 $328,006 $328,006 $257,569 $353,331 $353,587 $353,587 $25,581 7.80%$0 PUBLIC WORKS - BUILDING MAINTENANCE DIVISION: 100.04.51.08.5101 SALARIES AND WAGES $13,456 $20,438 $12,402 $18,621 $16,107 $16,107 $16,387 $20,411 $20,359 $20,359 $4,252 26.40%$0 100.04.51.08.5102 OVERTIME - BUILDING MAINT $522 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.08.5201 FICA $1,053 $1,532 $923 $1,377 $1,232 $1,232 $1,211 $1,600 $1,557 $1,557 $325 26.38%$0 100.04.51.08.5202 PENSION $570 $1,091 $664 $1,145 $1,000 $1,000 $1,055 $1,400 $1,243 $1,243 $243 24.30%$0 100.04.51.08.5203 HEALTH $1,772 $2,737 $1,477 $4,345 $4,261 $4,261 $2,536 $3,800 $5,030 $5,030 $769 18.05%$0 100.04.51.08.5204 LIFE $23 $35 $25 $51 $50 $50 $40 $67 $61 $61 $11 22.00%$0 100.04.51.08.5415 MAINT OF BLDGS & GROUNDS $10,273 $41,509 $37,223 $44,555 $25,000 $25,000 $3,599 $15,000 $15,000 $15,000 ($10,000) -40.00%$0 100.04.51.08.5605 TELEPHONE $0 $180 $240 $340 $240 $240 $320 $480 $480 $480 $240 100.00%$0 100.04.51.08.5704 OTHER SUPPLIES AND EXPENSES $562 $2,284 $615 $128 $1,500 $1,500 $135 $1,500 $1,500 $1,500 $0 0.00%$0 100.04.51.08.5910 UTILITIES $22,242 $34,149 $29,191 $34,382 $45,000 $45,000 $13,653 $20,000 $25,000 $25,000 ($20,000) -44.44%$0 100.04.51.08.5915 UTILITY-SEWER/WATER USAGE $1,809 $11,153 $11,115 $10,855 $12,000 $12,000 $7,597 $11,250 $12,000 $12,000 $0 0.00%$0 DPW - BUILDING MAINTENANCE Total $52,283 $115,109 $93,875 $115,799 $106,390 $106,390 $46,532 $75,508 $82,230 $82,230 ($24,160)-22.71%$0 PUBLIC WORKS - BRIDGES & DAMS DIVISION: 100.04.51.09.5101 SALARIES AND WAGES $2,326 $1,356 $0 $6,313 $1,281 $1,281 $430 $1,000 $2,311 $2,311 $1,030 80.41%$0 100.04.51.09.5102 OVERTIE - BRIDGES & DAMS $4 $0 $0 $531 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.09.5201 FICA $171 $101 $0 $505 $98 $98 $33 $77 $177 $177 $79 80.61%$0 100.04.51.09.5202 PENSION $147 $82 $0 $450 $80 $80 $30 $67 $141 $141 $61 76.25%$0 100.04.51.09.5203 HEALTH $918 $216 $0 $1,131 $339 $339 $0 $2,800 $571 $571 $232 68.44%$0 100.04.51.09.5204 LIFE $6 $3 $0 $4 $4 $4 $0 $2 $7 $7 $3 75.00%$0 100.04.51.09.5744 INSPECTIONS/OTHER MATERIALS $8,614 $4,836 $3,000 $2,909 $3,000 $3,000 $3,152 $3,500 $4,000 $4,000 $1,000 33.33%$0 DPW - BRIDGES & DAMS Total $12,186 $6,592 $3,000 $11,842 $4,802 $4,802 $3,645 $7,446 $7,207 $7,207 $2,405 50.08%$0 Page 21 Page 23 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 27 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2018 PUBLIC WORKS - WEED CUTTING DIVISION: 100.04.51.10.5101 SALARIES AND WAGES $23,105 $27,028 $31,267 $28,240 $28,319 $28,319 $21,967 $28,319 $30,500 $30,500 $2,181 7.70%$0 100.04.51.10.5201 FICA $1,737 $2,037 $2,352 $2,126 $2,166 $2,166 $1,655 $2,166 $2,333 $2,333 $167 7.71%$0 100.04.51.10.5202 PENSION $1,600 $1,779 $2,033 $1,823 $1,758 $1,758 $1,102 $1,758 $1,862 $1,862 $104 5.92%$0 100.04.51.10.5203 HEALTH $3,503 $3,908 $4,579 $4,269 $7,492 $7,492 $3,252 $4,311 $7,535 $7,535 $43 0.57%$0 100.04.51.10.5204 LIFE $77 $85 $97 $153 $88 $88 $122 $163 $92 $92 $4 4.55%$0 100.04.51.10.5704 OTHER SUPPLIES AND EXPENSES $0 $386 $241 $237 $0 $0 $119 $250 $500 $500 $500 #DIV/0!$0 DPW - WEED CUTTING Total $30,023 $35,222 $40,569 $36,848 $39,823 $39,823 $28,217 $36,967 $42,822 $42,822 $2,999 7.53%$0 PUBLIC WORKS - PARKS DIVISION: 100.04.51.11.5101 SALARIES AND WAGES $0 $0 $0 $0 $154,220 $154,220 $88,286 $168,000 $190,053 $190,053 $35,833 23.23%$0 100.04.51.11.5201 FICA $0 $0 $0 $0 $11,798 $11,798 $6,709 $13,000 $14,539 $14,539 $2,741 23.23%$0 100.04.51.11.5202 PENSION $0 $0 $0 $0 $9,575 $9,575 $5,616 $10,820 $11,603 $11,603 $2,028 21.18%$0 100.04.51.11.5203 HEALTH $0 $0 $0 $0 $40,797 $40,797 $11,363 $42,000 $46,951 $46,951 $6,154 15.08%$0 100.04.51.11.5204 LIFE $0 $0 $0 $0 $477 $477 $241 $525 $572 $572 $95 19.92%$0 100.04.51.11.5405 MAINT OF VEHICLES & EQUIP $0 $0 $0 $0 $15,000 $15,000 $5,064 $15,000 $15,000 $15,000 $0 0.00%$0 100.04.51.11.5410 RENTALS & LEASES $0 $0 $0 $0 $1,500 $1,500 $117 $500 $500 $500 ($1,000) -66.67%$0 100.04.51.11.5415 MAINT OF PAVILLIONS & GROUNDS $0 $0 $0 $0 $20,000 $20,000 $19,191 $20,000 $30,000 $30,000 $10,000 50.00%$0 100.04.51.11.5702 OPERATING SUPPLIES & EXPENSE $0 $0 $0 $0 $5,000 $5,000 $612 $5,000 $6,175 $6,175 $1,175 23.50%$0 100.04.51.11.5731 SMALL TOOLS & MINOR EQUIPMENT $0 $0 $0 $0 $5,000 $5,000 $0 $5,000 $5,000 $5,000 $0 0.00%$0 100.04.51.11.5735 GAS, OIL & LUBRICATION $0 $0 $0 $0 $13,500 $13,500 $5,660 $13,500 $13,500 $13,500 $0 0.00%$0 100.04.51.11.5801 PROFESSIONAL & CONSULTANT FEES $0 $0 $0 $0 $1,000 $1,000 $501 $1,000 $1,000 $1,000 $0 0.00%$0 100.04.51.11.5820 CONTRACTED SERVICES $0 $0 $0 $0 $80,000 $80,000 $49,536 $75,000 $70,000 $70,000 ($10,000) -12.50%$0 100.04.51.11.5910 UTILITIES $0 $0 $0 $0 $20,000 $20,000 $4,886 $15,000 $15,500 $15,500 ($4,500) -22.50%$0 100.04.51.11.5916 LIGHTING MAINTENANCE $0 $0 $0 $0 $5,000 $5,000 $0 $5,000 $5,000 $5,000 $0 0.00%$0 DPW - PARKS Total $0 $0 $0 $0 $382,867 $382,867 $197,782 $389,345 $425,393 $425,393 $42,526 11.11%$0 TOTAL DPW DIVISIONS $2,015,692 $2,393,002 $2,318,681 $2,338,543 $2,515,908 $2,515,908 $1,729,017 $2,501,864 $2,632,074 $2,632,074 $116,166 4.62%$0 TOTAL PUBLIC WORKS $2,200,192 $2,574,786 $2,489,391 $2,529,087 $2,739,856 $2,739,856 $1,882,002 $2,729,164 $2,874,554 $2,874,554 $134,697 4.92%$0 CULTURE, RECREATION & EDUCATION - NON-DEPARTMENTAL: 100.05.06.00.6037 PARADE FUND $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $0 0.00%$0 100.05.06.00.6052 LITTLE MUSKEGO LAKE DISTRICT $50,419 $42,611 $50,999 $75,347 $50,000 $50,000 $1,337 $50,000 $50,000 $50,000 $0 0.00%$0 PARADE/LML DISTRICT Total $59,419 $51,611 $59,999 $84,347 $59,000 $59,000 $10,337 $59,000 $59,000 $59,000 $0 0.00%$0 Page 22 Page 24 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 28 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2018 CULTURE, RECREATION & EDUCATION - LIBRARY: 100.05.71.00.5101 SALARY & WAGES $594,646 $609,546 $563,962 $545,449 $613,713 $613,713 $366,115 $592,000 $655,505 $655,505 $41,792 6.81%$0 100.05.71.00.5102 OVERTIME $730 $0 $0 $0 $2,000 $2,000 $302 $1,000 $2,000 $2,000 $0 0.00%$0 100.05.71.00.5201 FICA $45,127 $46,149 $43,699 $42,496 $48,484 $48,484 $28,642 $45,500 $51,768 $51,768 $3,284 6.77%$0 100.05.71.00.5202 PENSION $39,824 $38,812 $34,681 $34,633 $39,332 $39,332 $22,626 $38,000 $38,890 $38,890 ($442) -1.12%$0 100.05.71.00.5203 HEALTH $119,202 $125,013 $72,539 $56,560 $91,083 $91,083 $37,166 $65,000 $86,246 $86,246 ($4,837) -5.31%$0 100.05.71.00.5204 LIFE $1,675 $1,405 $1,206 $1,287 $1,420 $1,420 $878 $1,378 $1,609 $1,609 $189 13.33%$0 100.05.71.00.5229 HEALTH INSURANCE ALLOWANCE $12,120 $10,575 $17,680 $20,390 $18,060 $18,060 $14,630 $21,030 $19,200 $19,200 $1,140 6.31%$0 100.05.71.00.5302 MILEAGE $653 $728 $654 $1,253 $1,200 $1,200 $1,447 $2,000 $2,000 $2,000 $800 66.67%$0 100.05.71.00.5303 CONFERENCES & TRAINING $2,310 $1,997 $2,868 $1,306 $3,500 $3,500 $871 $3,000 $3,500 $3,500 $0 0.00%$0 100.05.71.00.5305 DUES & MEMBERSHIP $1,051 $1,006 $1,034 $1,260 $1,300 $1,300 $823 $1,300 $1,300 $1,300 $0 0.00%$0 100.05.71.00.5401 LIBRARY EQUIPMENT $12,829 $13,106 $13,509 $17,643 $20,500 $20,500 $13,536 $20,500 $19,900 $19,900 ($600) -2.93%$0 100.05.71.00.5415 MAINTENANCE OF BLDG & GROUNDS $37,817 $33,038 $38,838 $36,406 $36,700 $36,700 $19,947 $36,700 $36,700 $36,700 $0 0.00%$0 100.05.71.00.5505 COMPUTER CHARGES $33,399 $33,053 $30,929 $26,936 $41,040 $41,040 $24,368 $41,040 $42,190 $42,190 $1,150 2.80%$0 100.05.71.00.5602 TELEPHONE $75 $321 $275 $225 $300 $300 $80 $300 $300 $300 $0 0.00%$0 100.05.71.00.5701 OFFICE SUPPLIES AND EXPENSES $20,317 $20,543 $20,237 $7,288 $8,000 $8,000 $5,752 $8,000 $8,000 $8,000 $0 0.00%$0 100.05.71.00.5702 PROCESSING SUPPLIES $0 $0 $0 $17,360 $17,500 $17,500 $9,636 $17,500 $17,500 $17,500 $0 0.00%$0 100.05.71.00.5703 HOUSEKEEPING SUPPLIES $2,835 $2,825 $3,762 $2,819 $3,800 $3,800 $1,213 $3,800 $3,800 $3,800 $0 0.00%$0 100.05.71.00.5740 LIBRARY GRANT EXPENSE $0 $0 $6,825 $2,193 $0 $0 $0 $0 $1,556 $1,556 $1,556 #DIV/0!$0 100.05.71.00.5752 LIBRARY FRIENDS EXPENSE $0 $0 $4,936 $7,736 $0 $0 $0 $0 $5,000 $5,000 $5,000 #DIV/0!$0 100.05.71.00.5774 LIBRARY REPLACEMENT $0 $0 $637 $257 $1,300 $1,300 $292 $1,300 $1,300 $1,300 $0 0.00%$0 100.05.71.00.5835 HOUSEKEEPING SERVICES $36,588 $36,638 $36,588 $36,588 $38,000 $38,000 $24,392 $36,588 $38,000 $38,000 $0 0.00%$0 100.05.71.00.5910 GAS & ELECTRIC $88,539 $71,865 $68,251 $70,823 $75,000 $75,000 $40,747 $72,500 $75,000 $75,000 $0 0.00%$0 100.05.71.00.5915 SEWER & WATER $1,900 $2,226 $1,642 $1,703 $2,500 $2,500 $1,291 $2,000 $2,500 $2,500 $0 0.00%$0 100.05.71.00.6062 PROGRAMMING $2,934 $2,999 $4,718 $5,771 $6,000 $6,000 $8,234 $12,592 $6,500 $6,500 $500 8.33%$0 100.05.71.01.5711 PRINT MATERIALS $115,232 $121,382 $116,741 $114,494 $115,000 $115,000 $63,921 $115,000 $115,000 $115,000 $0 0.00%$0 100.05.71.02.5711 AUDIO VISUAL MATERIALS $46,487 $45,905 $47,660 $51,118 $50,000 $50,000 $24,414 $50,000 $50,000 $50,000 $0 0.00%$0 100.05.71.03.5711 ELECTRONIC MATERIALS $13,936 $14,329 $15,889 $16,247 $16,000 $16,000 $12,836 $16,000 $17,095 $17,095 $1,095 6.84%$0 LIBRARY Total $1,230,257 $1,233,460 $1,149,760 $1,120,240 $1,251,732 $1,251,732 $724,158 $1,204,028 $1,302,360 $1,302,360 $50,628 4.04%$0 CULTURE, RECREATION & EDUCATION - PARKS ADMINISTRATION: 100.05.72.01.5101 SALARIES & WAGES OTHER $131,729 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5102 PARKS DEPT. OVERTIME $2,954 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5201 FICA $9,928 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5202 PENSION $9,068 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5203 HEALTH $21,617 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5204 LIFE $639 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5205 FSA FEE EXPENSE $25 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5225 CLOTHING ALLOWANCE $150 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5229 HEALTH INS. ALLOWANCE $4,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5506 COMPUTER CHARGES/CITY HALL $3,113 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.01.5603 TELEPHONE/PARKS $201 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PARKS-ADMINISTRATION Total $183,424 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 Page 23 Page 25 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 29 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2018 CULTURE, RECREATION & EDUCATION - PARKS OPERATIONS: 100.05.72.02.5101 SALARIES AND WAGES $6,244 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5102 OVERTIME $1,170 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5130 WAGES PARKS OTHER $24,257 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5131 WAGES SHOP WORK $18,666 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5132 WAGES BUILDING/GROUNDS MAINT $37,551 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5133 WAGES GRASS MOWING $15,655 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5134 WAGES ATHLETIC FIELD PREPARA $579 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5135 WAGES SNOW REMOVAL $12,856 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5201 FICA $9,255 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5202 PENSION $5,240 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5203 HEALTH $7,707 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5204 LIFE $305 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5225 CLOTHING ALLOWANCE $1,374 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5301 TRAINING $45 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5405 MAINT OF VEHICLES & EQUIP $23,576 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5410 RENTALS & LEASES $1,090 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5415 MAINT OF BLDGS & GROUNDS $19,939 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5702 OPERATING SUPPLIES & EXPENSE $7,222 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5731 SMALL TOOLS & MINOR EQUIPMEN $5,939 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5735 GAS, OIL & LUBRICATION $13,202 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5801 PROFESSIONAL & CONSULTANT FEES $237 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5820 CONTRACTED SERVICES $60,716 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5910 UTILITIES $20,884 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.02.5915 UTILITIES/WCA/RCA $8,948 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PARKS-OPERATIONS Total $302,657 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 CULTURE, RECREATION & EDUCATION - PARKS HISTORICAL: 100.05.72.03.5702 OPERATING SUPPLIES & EXPENSES $2,744 $668 $749 $586 $1,175 $1,175 $491 $1,000 $1,175 $1,175 $0 0.00%$0 100.05.72.03.5820 CONTRACTED SERVICES $4,856 $5,441 $4,606 $4,706 $4,500 $4,500 $2,904 $4,500 $4,500 $4,500 $0 0.00%$0 100.05.72.03.5910 UTILITIES $5,225 $3,540 $3,814 $3,620 $4,200 $4,200 $2,652 $4,200 $4,200 $4,200 $0 0.00%$0 100.05.72.03.5915 SEWER AND WATER USAGE $904 $849 $888 $727 $970 $970 $632 $970 $850 $850 ($120)-12.37%$0 PARKS-HISTORICAL Total $13,728 $10,498 $10,056 $9,639 $10,845 $10,845 $6,679 $10,670 $10,725 $10,725 ($120)-1.11%$0 CULTURE, RECREATION & EDUCATION - PARKS H.S. ATHLETIC: 100.05.72.04.5420 FEE TO SCHOOL DISTRICT $2,900 $2,900 $4,031 $3,490 $4,000 $4,000 $2,160 $4,000 $0 $0 ($4,000) -100.00%$0 100.05.72.04.5820 CONTRACTED SERVICES $6,000 $6,000 $9,075 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.04.5910 UTILITIES $1,521 $1,551 $1,157 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.04.5915 SEWER AND WATER USAGE $5,035 $5,135 $3,890 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PARKS-HS ATHLETIC FIELD Total $15,456 $15,587 $18,153 $3,490 $4,000 $4,000 $2,160 $4,000 $0 $0 ($4,000)-100.00%$0 TOTAL PARKS $515,265 $26,085 $28,209 $13,129 $14,845 $14,845 $8,839 $14,670 $10,725 $10,725 ($4,120)-27.75%$0 Page 24 Page 26 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 30 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2018 CULTURE, RECREATION & EDUCATION - PW&D RECREATION ADMINISTRATION: 100.05.72.10.5101 SALARIES & WAGES $139,950 $134,427 $128,414 $127,633 $123,858 $123,858 $78,372 $123,858 $128,516 $128,516 $4,658 3.76%$0 100.05.72.10.5110 INSTRUCTION RELATED $792 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.5102 OVERTIME - ADMIN $557 $0 $16 $1,147 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.5201 FICA $10,144 $9,847 $9,342 $9,393 $9,475 $9,475 $5,596 $9,475 $9,832 $9,832 $357 3.76%$0 100.05.72.10.5202 PENSION $9,705 $7,663 $8,475 $8,755 $8,298 $8,298 $5,251 $8,298 $8,418 $8,418 $120 1.44%$0 100.05.72.10.5203 HEALTH $47,106 $49,001 $57,045 $59,459 $59,837 $59,837 $37,962 $59,837 $62,729 $62,729 $2,892 4.83%$0 100.05.72.10.5204 LIFE $292 $138 $176 $182 $170 $170 $132 $170 $281 $281 $111 65.52%$0 100.05.72.10.5205 FSA FEE EXPENSE $39 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.5229 HEALTH INS. ALLOWANCE $0 $500 $600 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.5302 MILEAGE $307 $381 $69 $164 $550 $550 $235 $550 $550 $550 $0 0.00%$0 100.05.72.10.5303 CONFERENCES AND SPECIAL EVEN $50 $952 $50 $50 $1,650 $1,650 $0 $1,500 $1,960 $1,960 $310 18.79%$0 100.05.72.10.5305 DUES AND MEMBERSHIPS $1,109 $1,055 $962 $1,018 $970 $970 $658 $970 $990 $990 $20 2.06%$0 100.05.72.10.5401 COPIER MAINTENANCE $1,017 $514 $1,101 $1,104 $1,400 $1,400 $211 $500 $0 $0 ($1,400) -100.00%$0 100.05.72.10.5420 MNSD FACILITY USE FEES $0 $0 $0 $0 $0 $0 $0 $0 $3,800 $3,800 $3,800 #DIV/0!$0 100.05.72.10.5506 COMPUTER CHARGES/E-PAY FEES $8,375 $8,354 $9,232 $10,300 $11,000 $11,000 $1,200 $3,000 $5,800 $5,800 ($5,200) -47.27%$0 100.05.72.10.5601 TELEPHONE $620 $530 $610 $650 $720 $720 $470 $720 $720 $720 $0 0.00%$0 100.05.72.10.5701 OFFICE SUPPLIES AND EXPENSES $2,414 $2,611 $1,649 $2,083 $2,000 $2,000 $1,090 $2,000 $1,500 $1,500 ($500) -25.00%$0 100.05.72.10.5702 OPERATING SUPPLIES AND EXPEN $236 $827 $451 $216 $5,600 $5,600 $2,321 $4,500 $3,100 $3,100 ($2,500) -44.64%$0 100.05.72.10.5820 CONTRACTED SERVICES $15,446 $16,943 $16,479 $14,087 $13,050 $13,050 $8,357 $13,050 $14,550 $14,550 $1,500 11.49%$0 100.05.72.10.6035 TICKET SALES EXPENSE $0 $17,251 $18,451 $17,974 $18,100 $18,100 $938 $16,300 $16,250 $16,250 ($1,850)-10.22%$0 RECREATION-ADMINISTRATION Total $238,159 $250,994 $253,120 $254,215 $256,678 $256,678 $142,792 $244,728 $258,996 $258,996 $2,318 0.90%$0 CULTURE, RECREATION & EDUCATION - RECREATION AQUATICS PROGRAM: 100.05.72.11.5110 INSTRUCTION RELATED $520 $1,500 $1,320 $1,044 $1,650 $1,650 $0 $600 $900 $900 ($750) -45.45%$0 100.05.72.11.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $20 $20 $0 $0 $20 $20 $0 0.00%$0 RECREATION-AQUATICS Total $520 $1,500 $1,320 $1,044 $1,670 $1,670 $0 $600 $920 $920 ($750)-44.91%$0 CULTURE, RECREATION & EDUCATION - RECREATION ARTS & CRAFTS PROGRAM: 100.05.72.12.5101 SALARIES AND WAGES $0 $0 $0 $0 $90 $90 $39 $90 $90 $90 $0 0.00%$0 100.05.72.12.5110 INSTRUCTION RELATED $5,431 $3,101 $6,695 $5,711 $5,916 $5,916 $2,112 $3,500 $3,660 $3,660 ($2,256) -38.13%$0 100.05.72.12.5201 FICA $0 $0 $0 $0 $7 $7 $3 $7 $7 $7 $0 0.00%$0 100.05.72.12.5702 OPERATING SUPPLIES $0 $0 $0 $0 $160 $160 $0 $50 $160 $160 $0 0.00%$0 100.05.72.12.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $7 $7 $0 $7 $7 $7 $0 0.00%$0 RECREATION-ARTS & CRAFTS Total $5,431 $3,101 $6,695 $5,711 $6,180 $6,180 $2,153 $3,654 $3,924 $3,924 ($2,256)-36.51%$0 CULTURE, RECREATION & EDUCATION - RECREATION ATHLETICS PROGRAM: 100.05.72.13.5101 SALARIES AND WAGES $17,208 $18,476 $22,470 $15,384 $20,064 $20,064 $13,513 $17,500 $18,291 $18,291 ($1,773) -8.84%$0 100.05.72.13.5102 OVERTIME - ATHLETIC PROG $0 $0 $380 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.13.5110 INSTRUCTION RELATED $85,834 $85,669 $96,564 $112,476 $112,664 $112,664 $88,400 $97,500 $110,009 $110,009 ($2,655) -2.36%$0 100.05.72.13.5201 FICA $2,579 $1,414 $1,748 $1,177 $1,535 $1,535 $1,034 $1,250 $1,399 $1,399 ($136) -8.84%$0 100.05.72.13.5702 OPERATING SUPPLIES $4,391 $4,502 $6,690 $7,274 $7,140 $7,140 $6,095 $6,750 $7,895 $7,895 $755 10.57%$0 100.05.72.13.5820 CONTRACTED SERVICES $3,150 $3,138 $2,872 $120 $2,088 $2,088 $0 $0 $300 $300 ($1,788) -85.63%$0 100.05.72.13.6002 CRIMINAL HISTORY CHECKS $7 $35 $266 $266 $466 $466 $21 $350 $466 $466 $0 0.00%$0 RECREATION-ATHLETICS Total $113,169 $113,233 $130,989 $136,697 $143,956 $143,956 $109,062 $123,350 $138,360 $138,360 ($5,596)-3.89%$0 Page 25 Page 27 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 31 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2018 CULTURE, RECREATION & EDUCATION - RECREATION SAFETY PROGRAM: 100.05.72.14.5101 SALARIES AND WAGES $1,260 $1,533 $1,427 $1,067 $1,575 $1,575 $803 $1,100 $1,064 $1,064 ($511) -32.44%$0 100.05.72.14.5110 INSTRUCTION RELATED $1,248 $740 $990 $700 $1,200 $1,200 $530 $1,000 $1,200 $1,200 $0 0.00%$0 100.05.72.14.5201 FICA $96 $117 $109 $82 $120 $120 $61 $80 $81 $81 ($39) -32.44%$0 100.05.72.14.5702 OPERATING SUPPLIES $0 $295 $0 $0 $200 $200 $0 $150 $150 $150 ($50) -25.00%$0 100.05.72.14.5730 PROGRAM MATERIALS $1,905 $2,886 $1,983 $1,939 $2,994 $2,994 $1,281 $1,750 $2,196 $2,196 ($798) -26.67%$0 100.05.72.14.5820 CONTRACTED SERVICES $2,280 $2,550 $2,040 $2,253 $2,100 $2,100 $0 $2,750 $2,805 $2,805 $705 33.57%$0 RECREATION-SAFETY Total $6,789 $8,122 $6,549 $6,040 $8,189 $8,189 $2,675 $6,830 $7,496 $7,496 ($693)-8.47%$0 CULTURE, RECREATION & EDUCATION - RECREATION CHILD CARE PROGRAM: 100.05.72.16.5101 SALARIES AND WAGES $61,691 $72,513 $65,247 $70,543 $68,262 $68,262 $52,827 $60,000 $60,777 $60,777 ($7,485) -10.97%$0 100.05.72.16.5201 FICA $4,774 $5,547 $4,991 $5,393 $5,234 $5,234 $4,041 $4,590 $4,662 $4,662 ($572) -10.94%$0 100.05.72.16.5301 TRAINING $0 $22 $0 $0 $75 $75 $0 $0 $75 $75 $0 0.00%$0 100.05.72.16.5702 OPERATING SUPPLIES $8,205 $9,230 $6,961 $7,052 $9,550 $9,550 $4,591 $8,000 $9,760 $9,760 $210 2.20%$0 100.05.72.16.5820 CONTRACTED SERVICES $7,187 $9,679 $11,452 $6,336 $11,415 $11,415 $6,573 $8,000 $11,065 $11,065 ($350) -3.07%$0 100.05.72.16.6002 CRIMINAL HISTORY CHECKS $280 $252 $322 $122 $248 $248 $329 $500 $238 $238 ($10)-4.03%$0 RECREATION-CHILD CARE Total $82,137 $97,243 $88,974 $89,446 $94,785 $94,785 $68,362 $81,090 $86,577 $86,577 ($8,208)-8.66%$0 CULTURE, RECREATION & EDUCATION - RECREATION LEAGUES PROGRAM: 100.05.72.17.5101 SALARIES AND WAGES $12,148 $9,371 $2,218 $338 $2,376 $2,376 $602 $800 $0 $0 ($2,376) -100.00%$0 100.05.72.17.5201 FICA $929 $717 $170 $26 $182 $182 $46 $61 $0 $0 ($182) -100.00%$0 100.05.72.17.5702 OPERATING SUPPLIES & EXPENSES $46,737 $10,354 $315 $400 $1,198 $1,198 $1,281 $1,300 $1,378 $1,378 $180 15.03%$0 100.05.72.17.5820 CONTRACTED SERVICES $2,118 $4,275 $1,980 $0 $1,980 $1,980 $250 $250 $0 $0 ($1,980) -100.00%$0 100.05.72.17.6002 CRIMINAL HISTORY CHECKS $483 $161 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 RECREATION-LEAGUES Total $62,415 $24,879 $4,683 $764 $5,736 $5,736 $2,180 $2,411 $1,378 $1,378 ($4,358)-75.98%$0 CULTURE, RECREATION & EDUCATION - RECREATION VARIED INTERESTS PROGRAM: 100.05.72.18.5101 SALARIES AND WAGES $1,895 $3,119 $1,758 $0 $1,955 $1,955 $0 $0 $0 $0 ($1,955) -100.00%$0 100.05.72.18.5110 INSTRUCTION RELATED $10,096 $9,274 $7,201 $2,753 $10,119 $10,119 $6,183 $8,000 $5,368 $5,368 ($4,751) -46.95%$0 100.05.72.18.5201 FICA $145 $239 $134 $0 $150 $150 $0 $0 $0 $0 ($150) -100.00%$0 100.05.72.18.5702 OPERATING SUPPLIES $0 $222 $355 $263 $610 $610 $51 $100 $400 $400 ($210) -34.43%$0 100.05.72.18.5820 CONTRACTED SERVICES $572 $0 $570 $187 $1,320 $1,320 $0 $1,000 $1,320 $1,320 $0 0.00%$0 RECREATION-VARIED INTERESTS Total $12,708 $12,853 $10,019 $3,203 $14,154 $14,154 $6,234 $9,100 $7,088 $7,088 ($7,066)-49.92%$0 CULTURE, RECREATION & EDUCATION - RECREATION PARKS PROGRAM: 100.05.72.19.5101 SALARIES AND WAGES $0 $0 $16,549 $10,911 $13,639 $13,639 $2,850 $3,750 $6,901 $6,901 ($6,738) -49.40%$0 100.05.72.19.5201 FICA $0 $0 $1,265 $835 $1,043 $1,043 $196 $286 $528 $528 ($515) -49.40%$0 100.05.72.19.5702 OPERATING SUPPLIES AND EXPEN $0 $0 $268 $99 $250 $250 $164 $200 $150 $150 ($100) -40.00%$0 100.05.72.19.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $7 $7 $0 $7 $7 $7 $0 0.00%$0 RECREATION-PARKS Total $0 $0 $18,082 $11,845 $14,939 $14,939 $3,211 $4,243 $7,585 $7,585 ($7,353)-49.22%$0 TOTAL RECREATION PROGRAMS $283,168 $260,931 $267,310 $254,750 $289,609 $289,609 $193,878 $231,278 $253,328 $253,328 ($36,280)-12.53%$0 TOTAL RECREATION $521,327 $511,925 $520,430 $508,965 $546,287 $546,287 $336,669 $476,006 $512,325 $512,325 ($33,962)-6.22%$0 TOTAL PARKS & RECREATION $1,036,592 $538,010 $548,640 $522,094 $561,132 $561,132 $345,508 $490,676 $523,050 $523,050 ($38,082)-6.79%$0 $2,326,268 $1,823,081 $1,758,399 $1,726,681 $1,871,864 $1,871,864 $1,080,003 $1,753,704 $1,884,409 $1,884,409 $12,546 0.67%$0TOTAL CULTURE, RECREATION & EDUCATION Page 26 Page 28 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 32 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 24, 2018 CONSERVATION & DEVELOPMENT - PW&D PLANNING DIVISION: 100.06.18.01.5101 SALARIES AND WAGES $227,133 $239,014 $255,688 $221,837 $255,609 $255,609 $154,720 $250,500 $275,848 $275,848 $20,239 7.92%$0 100.06.18.01.5102 OVERTIME $885 $791 $1,022 $5,739 $1,685 $1,685 $74 $500 $1,701 $1,701 $16 0.97%$0 100.06.18.01.5201 FICA $17,437 $18,287 $19,251 $16,848 $20,050 $20,050 $11,482 $19,200 $21,673 $21,673 $1,623 8.10%$0 100.06.18.01.5202 PENSION $15,939 $16,272 $16,952 $15,471 $17,239 $17,239 $10,371 $16,850 $18,179 $18,179 $940 5.46%$0 100.06.18.01.5203 HEALTH $33,608 $31,432 $53,273 $55,196 $60,169 $60,169 $33,347 $52,500 $55,555 $55,555 ($4,614) -7.67%$0 100.06.18.01.5204 LIFE $204 $217 $299 $305 $384 $384 $266 $375 $624 $624 $240 62.41%$0 100.06.18.01.5205 FSA FEE EXPENSE $101 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.06.18.01.5229 HEALTH INSURANCE ALLOWANCE $9,200 $9,200 $7,200 $4,800 $4,800 $4,800 $3,280 $5,200 $5,760 $5,760 $960 20.00%$0 100.06.18.01.5301 TRAINING $99 $60 $50 $0 $400 $400 $20 $400 $400 $400 $0 0.00%$0 100.06.18.01.5302 MILEAGE $751 $1,024 $896 $140 $500 $500 $0 $500 $500 $500 $0 0.00%$0 100.06.18.01.5303 CONFERENCES & SPECIAL EVENTS $2,430 $5,046 $2,649 $2,355 $2,650 $2,650 $802 $2,650 $2,650 $2,650 $0 0.00%$0 100.06.18.01.5305 MEMBERSHIPS & DUES $1,170 $920 $1,765 $485 $1,100 $1,100 $539 $1,078 $1,100 $1,100 $0 0.00%$0 100.06.18.01.5405 VEHICLE MAINTENANCE $31 $0 $0 $0 $350 $350 $0 $0 $350 $350 $0 0.00%$0 100.06.18.01.5410 MAINT. & RENTAL OF EQUIP. -$7,198 $3,175 $4,086 $3,772 $5,800 $5,800 $1,282 $5,800 $5,800 $5,800 $0 0.00%$0 100.06.18.01.5506 COMPUTER CHARGES/CITY HALL $2,400 $2,400 $2,685 $2,700 $5,200 $5,200 $6,287 $7,000 $7,300 $7,300 $2,100 40.38%$0 100.06.18.01.5601 TELEPHONE/CITY HALL $695 $922 $875 $715 $600 $600 $400 $600 $600 $600 $0 0.00%$0 100.06.18.01.5701 OFFICE SUPPLIES $511 $192 $472 $32 $500 $500 $254 $507 $500 $500 $0 0.00%$0 100.06.18.01.5704 OTHER SUPPLIES AND EXPENSES $1,692 $2,116 $1,106 $1,006 $2,300 $2,300 $794 $2,300 $2,300 $2,300 $0 0.00%$0 100.06.18.01.5713 PRINT MATERIALS $0 $376 $0 $0 $500 $500 $0 $500 $500 $500 $0 0.00%$0 100.06.18.01.5801 PROFESSIONAL SERVICES $0 $575 $0 $12,647 $15,000 $15,000 $13,433 $20,000 $15,000 $15,000 $0 0.00%$0 100.06.18.01.5804 ECONOMIC DEVELOPMENT $2,155 $6,971 $2,652 $4,165 $8,000 $8,000 $1,153 $8,000 $8,000 $8,000 $0 0.00%$0 100.06.18.01.6010 COMPREHENSIVE PLAN $0 $0 $300 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 CDD-PLAN DIVISION Total $323,638 $338,990 $371,222 $348,214 $402,836 $402,836 $238,503 $394,460 $424,340 $424,340 $21,504 5.34%$0 $323,638 $338,990 $371,222 $348,214 $402,836 $402,836 $238,503 $394,460 $424,340 $424,340 $21,504 5.34%$0 CAPITAL OUTLAY - INFORMATION TECHNOLOGY/POLICE/PUBLIC WORKS: 100.07.01.06.6501 COMPUTER REPLACEMENTS $49,468 $16,695 $14,412 $14,835 $18,000 $18,000 $10,249 $18,000 $18,000 $18,000 $0 0.00%$0 100.07.01.06.6502 MOBILE DEVICES $6,256 $4,393 $0 $0 $0 $0 $0 $0 $10,000 $10,000 $10,000 #DIV/0!$0 100.07.01.06.6503 SERVER/HOST REPLACEMENTS $0 $6,448 $0 $6,962 $15,000 $15,000 $14,718 $15,000 $0 $0 ($15,000) -100.00%$0 100.07.01.06.6504 SOCIAL MEDIA ARCHIVE $0 $0 $0 $3,788 $4,000 $4,000 $3,588 $4,000 $4,500 $4,500 $500 12.50%$0 100.07.20.01.6501 POLICE VEHICLE REPLACEMENT $98,681 $105,269 $85,824 $111,248 $45,000 $45,000 $48,852 $48,852 $106,000 $106,000 $61,000 135.56%$0 100.07.51.02.6502 MAJOR ROAD IMPROVEMENT $609,889 $729,172 $713,243 $740,722 $730,000 $730,000 $37,215 $730,000 $730,000 $730,000 $0 0.00%$0 100.07.51.07.6504 DPW VEHICLE REPLACEMENT $165,605 $173,153 $173,815 $173,684 $187,500 $187,500 $184,849 $184,849 $200,000 $200,000 $12,500 6.67%$0 TOTAL CAPITAL OUTLAY $929,899 $1,035,130 $987,294 $1,051,240 $999,500 $999,500 $299,471 $1,000,701 $1,068,500 $1,068,500 $69,000 6.90%$0 CONTINGENCY (0.50% OF BUDGET-MINIMUM): 100.07.81.00.6601 CONTINGENCY FUND $0 $0 $0 $0 $223,767 $223,767 $0 $0 $80,000 $80,000 ($143,767)-64.25%$0 DEBT SERVICE - NON-DEPARTMENTAL: 100.08.06.00.6090 BANK SERVICE CHARGES $17,239 $18,338 $20,003 $10,146 $19,000 $19,000 $8,052 $12,000 $15,000 $15,000 ($4,000)-21.05%$0 OTHER FINANCING USES: 100.30.80.00.9270 GF TRF TO COMP ABS FUND #270 $2,805,819 $42,063 $78,667 $58,270 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $0 0.00%$0 100.30.80.00.9410 TRF TO CAPITAL FROM GF $0 $0 $213,610 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 TOTAL OTHER FINANCING USES $2,805,819 $42,063 $292,277 $58,270 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $0 0.00%$0 TOTAL GENERAL FUND EXPENDITURES $16,814,051 $13,938,218 $14,137,760 $14,301,073 $15,547,663 $15,547,663 $9,163,956 $15,051,172 $15,823,136 $15,823,136 $275,473 1.77%$0 GENERAL FUND BALANCE $3,854,186 $4,488,996 $5,402,425 $6,212,058 $5,598,979 $5,598,979 $6,520,775 $6,520,775 $6,520,775 $921,796 16.46%$0 PER RESOLUTION #053-2015, UNASSIGNED FUND BALANCE (2 MONTHS EXP):$2,637,189 $2,637,189 $0 TOTAL CONSERVATION & DEVELOPMENT Page 27 Page 29 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 33 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 2018 Budget - $15,547,663 2019 Proposed - $15,823,136 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 Page 30 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 34 $(1,000,000) $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 General Government Public Safety Public Works Health & Human Services Culture, Recreation & Education Conserv & Developmnt Capital Outlay & Contingency Debt Service Other Financing Uses 2018 Budget - $15,547,663 $2,332,659 $6,904,481 $2,739,856 $3,700 $1,871,864 $402,836 $1,223,267 $19,000 $50,000 2019 Proposed - $15,823,136 $2,309,917 $7,112,710 $2,874,554 $3,706 $1,884,409 $424,340 $1,148,500 $15,000 $50,000 Change $(22,742) $208,229 $134,698 $6 $12,545 $21,504 $(74,767) $(4,000)$- CITY OF MUSKEGO General Fund Expenditures Page 29 Page 31 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 35 SECTION 5 PROPOSED 2019 PERSONNEL BUDGET Page 30 Page 32 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 36 2018 2019 DEPARTMENT POSITION STATUS ADOPTED PROPOSED CHANGE MAYOR ADMIN ASSISTANT Part-Time 0.25 0.25 0.00 FINANCE & ADMINISTRATION FINANCE & ADMINISTRATION DIRECTOR Full-Time 1.00 1.00 FINANCE & ADMIN ASSISTANT DIRECTOR Full-Time 1.00 1.00 ACCOUNT CLERK Part-Time 1.75 1.75 DEPUTY CLERK Full-Time 1.00 1.00 ASSISTANT DEPUTY CLERK Full-Time 1.00 1.00 FINANCE & ADMIN ASSISTANT Full-Time 1.00 1.00 UTILITY ACCOUNT CLERK Full-Time 0.50 0.50 7.25 7.25 0.00 LAW ATTORNEY Full-Time 1.00 1.00 ADMIN ASSISTANT Part-Time 0.25 0.25 LEGAL INTERN Temporary 0.50 0.50 1.75 1.75 0.00 COURT COURT CLERK Full-Time 1.00 1.00 DEPUTY COURT CLERK Full-Time 1.00 1.00 2.00 2.00 0.00 MAINTENANCE MAINTENANCE Full-Time 1.00 1.00 0.00 INFORMATION TECHNOLOGY DIRECTOF INFORMATION TECHNOLOGY Full-Time 1.00 1.00 COMPUTER TECHNICIAN Full-Time 1.00 1.00 GIS COORDINATOR Full-Time 0.50 0.50 2.50 2.50 0.00 POLICE POLICE CHIEF Full-Time 1.00 1.00 COMMUNITY RESOURCE OFFICER Full-Time 1.00 1.00 CAPTAIN Full-Time 2.00 2.00 DETECTIVE Full-Time 3.00 3.00 LIEUTENANT Full-Time 4.00 4.00 SERGEANT Full-Time 6.00 6.00 K-9 OFFICER Full-Time 1.00 1.00 SCHOOL LIAISON OFFICER Full-Time 3.00 3.00 PATROL OFFICER Full-Time 18.00 18.00 39.00 39.00 0.00 CIVILIAN PERSONNEL PD ADMIN ASSISTANT Full-Time 1.00 1.00 DISPATCHER (requested position -July 1st start date)Full-Time 8.00 9.00 9.00 10.00 1.00 PW&D - BUILDING INSPECTION ADMIN ASSISTANT Full-Time 0.50 0.50 0.50 0.50 0.00 PW&D - PLANNING PUBLIC WORKS & DEVELOPMENT DIRECTOR Full-Time 0.50 0.50 PLANNING MANAGER Full-Time 1.00 1.00 GIS COORDINATOR Full-Time 0.50 0.50 ASSOCIATE PLANNER/ADMIN ASSISTANT Full-Time 1.00 1.00 CONSRV COOR/FORESTER Full-Time 1.00 1.00 CONSERVATION TECH Part-Time 0.48 0.48 4.48 4.48 0.00 BUDGETED FTE's CITY OF MUSKEGO FULL TIME EQUIVALENT POSITION SUMMARY BY DEPARTMENT (Total City permanent positions, not including elected, seasonal or temporary employees) Page 31 Page 33 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 37 2018 2019 DEPARTMENT POSITION STATUS ADOPTED PROPOSED CHANGE BUDGETED FTE's CITY OF MUSKEGO FULL TIME EQUIVALENT POSITION SUMMARY BY DEPARTMENT (Total City permanent positions, not including elected, seasonal or temporary employees) PW&D - ENGINEERING PUBLIC WORKS & DEVELOPMENT DIRECTOR Full-Time 0.50 0.50 CIVIL TECH LEADER Full-Time 1.00 1.00 ADMIN ASSISTANT Full-Time 0.50 0.50 ENGINEERING INTERN Part-Time 0.50 0.50 2.50 2.50 0.00 PW&D - PUBLIC WORKS PUBLIC WORKS SUPERINTENDENT Full-Time 1.00 1.00 ASSISTANT SUPERINTENDENT Full-Time 1.00 1.00 CREW LEADERS Full-Time 3.00 3.00 SHOP MECHANIC Full-Time 1.00 1.00 HIGHWAY PATROL Full-Time 12.00 12.00 UTILITY ACCOUNT CLERK Full-Time 0.10 0.10 18.10 18.10 0.00 LIBRARY LIBRARY DIRECTOR Full-Time 1.00 1.00 HEAD OF REFERENCE Full-Time 1.00 1.00 CIRCULATION SUPERVISOR Full-Time 1.00 1.00 ADMINISTRATIVE SERVICES 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 0.50 CHILDREN'S ASSISTANT Full-Time 1.00 1.00 LIBRARY AIDE Part-Time 4.00 4.00 LIBRARY SHELVER Part-Time 0.80 0.80 14.30 14.30 0.00 PW&D - RECREATION RECREATION MANAGER Full-Time 1.00 1.00 RECREATION PROGRAM SPECIALIST Full-Time 1.00 1.00 2.00 2.00 0.00 PW&D - UTILITY UTILITY SUPERINTENDENT Full-Time 1.00 1.00 UTILITY ASSISTANT SUPERINTENDENT Full-Time 1.00 1.00 CREW LEADER Full-Time 1.00 1.00 UTILITY MAINTENANCE Full-Time 7.00 7.00 UTILITY ACCOUNT CLERK Full-Time 0.40 0.40 10.40 10.40 0.00 TOTALS 115.03 116.03 1.00 Increase of 1.00 FTE's from adopted 2018 Budget to proposed 2019 Budget. Note: Information presented above indicates departments where staff are generally assigned. Does not in every September 25th, 2018 case reflect 100% of where the position is allocated. It is proposed for 2019 that some Departments may share staff either formally or informally to make full use of existing staff. Page 32 Page 34 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 38 $- $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 2018 Budget - $9,981,551 $1,235,635 $5,465,923 $1,656,546 $1,263,511 $359,936 2019 Proposed - $10,265,285 $1,254,109 $5,578,095 $1,773,809 $1,279,932 $379,340 Change $18,474 $112,172 $117,263 $16,421 $19,404 CITY OF MUSKEGO General Fund Personnel Expenditures Page 33 Page 35 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 39 SECTION 6 PROPOSED 2019 DEBT SERVICE BUDGETS Page 34 Page 36 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 40 CITY OF MUSKEGO DEBT SERVICE FUND SUMMARY PROPOSED 2019 BUDGET 1/1/2019 PRINCIPAL OTHER 12/31/2019 FUND BEGINNING & INTEREST SOURCES/ ENDING NUMBER FUND DESCRIPTION BALANCE REVENUES PAYMENTS (USES)BALANCE 301 GENERAL DEBT 3,081,599$ 2,189,345$ 3,987,337$ 1,063,744$ 2,347,351$ 303 CDA LEASE REVENUE 451,138$ 8,000$ 210,000$ 210,000$ 459,138$ Total: 3,532,737$ 2,197,345$ 4,197,337$ 1,273,744$ 2,806,489$ FUND ACTIVITY September 19, 2018 Page 35 Page 37 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 41 CITY OF MUSKEGO DEBT SERVICE FUND PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval 301.07.00.00.4531 INTEREST ON INVESTMENTS $1,925 $3,095 $10,323 $21,865 $10,500 $10,500 $0 $40,000 $50,000 $39,500 376.19% $0 301.07.85.00.4001 GENERAL PROPERTY TAXES $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $0 0.00% $0 301.07.85.00.4140 BABS REIMBURSEMENT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.07.85.00.4536 PROCEEDS ON LONG-TERM DEBT $0 $0 $0 $0 $25,125,000 $25,125,000 $0 $22,780,000 $0 ($25,125,000) 0.00% $0 301.07.85.00.4537 PREMIUM ON DEBT ISSUANCE $0 $0 $0 $0 $452,250 $452,250 $0 $562,214 $0 ($452,250) 0.00% $0 301.20.85.00.8001 USE OF FUND BALANCE $0 $0 $0 $0 $0 $0 $0 ($80,156)$0 $0 #DIV/0!$0 301.20.85.00.8215 TRF FROM CONSERV FUND $50,000 $50,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $0 0.00% $0 301.20.85.00.8216 TRF FROM STORM WTR FUND $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.20.85.00.8228 TRF FROM TIF #8 $207,061 $103,518 $108,565 $130,517 $120,000 $120,000 $120,000 $83,965 $87,850 ($32,150) -26.79% $0 301.20.85.00.8230 TRF FROM TID #10 $738,134 $684,308 $674,300 $636,362 $849,745 $849,745 $849,745 $849,745 $780,294 ($69,451) -8.17% $0 301.20.85.00.8231 TRF FROM TID #11 $0 $0 $0 $0 $0 $0 $0 $8,944 $95,600 $95,600 #DIV/0!$0 301.20.85.00.8902 PROCEEDS FROM DEBT ISSUANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 301.20.85.00.8401 TRF FROM CAPITAL BRWG $0 $0 $0 $0 $0 $0 $0 $2,425,000 $0 $0 #DIV/0!$0 301.20.85.00.8408 TRF FROM TID #8 CAPITAL $0 $0 $0 $173,316 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.20.85.00.8411 TRF FROM TID #11 $0 $0 $0 $32,622 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.07.85.00.7001 PRINCIPAL $1,893,415 $1,968,106 $1,969,394 $1,991,018 $1,866,690 $1,866,690 $7,855,500 $1,866,690 $2,171,988 $305,298 16.36% $0 301.07.85.00.7002 INTEREST $968,310 $977,910 $917,422 $1,068,220 $960,026 $960,026 $574,642 $1,171,956 $1,805,839 $845,813 88.10% $0 301.07.85.00.7003 UNDERWRITER/DISCOUNT FEES $0 $0 $0 $0 $452,250 $452,250 $0 $350,809 $0 ($452,250) 0.00% $0 301.07.85.00.7006 PAYMENT TO ESCROW AGENT $0 $0 $0 $0 $25,125,000 $25,125,000 $0 $25,125,000 $0 ($25,125,000) 0.00% $0 301.07.85.00.7008 RADIO SYSTEM CAPITAL COSTS $0 ($9,510)$9,510 $9,510 $9,510 $9,510 $9,510 $9,510 $9,510 $0 0.00%$0 REVENUES Total $3,136,465 $2,980,267 $3,032,534 $3,234,027 $28,796,840 $28,796,840 $3,209,090 $28,909,056 $3,253,089 ($25,543,751)-88.70%$28,796,840 EXPENDITURES Total $2,861,725 $2,936,506 $2,896,325 $3,068,747 $28,413,476 $28,413,476 $8,439,652 $28,523,965 $3,987,337 ($24,426,139)-85.97%$28,413,476 GENERAL DEBT Total $274,740 $43,760 $136,208 $165,280 $383,364 $383,364 ($5,230,562)$385,092 ($734,247)($1,117,611)0.00%$383,364 FUND BALANCE:$2,351,258 $2,395,018 $2,531,227 $2,696,507 $2,914,591 $2,914,591 ($2,699,335)$3,081,599 $2,347,351 ($567,239)-19.46%$3,069,240 303.07.00.00.4531 INTEREST ON INVESTMENTS $380 $571 $1,846 $3,708 $2,000 $2,000 $0 $6,000 $8,000 $6,000 300.00% $0 303.20.85.00.8001 USE OF FUND BALANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 303.20.85.00.8265 TRF FROM CDA FUND #265 $150,842 $163,300 $170,500 $167,500 $163,000 $163,000 $163,000 $163,000 $210,000 $47,000 28.83% $0 303.07.85.00.7001 PRINCIPAL - CDA $130,000 $140,000 $150,000 $150,000 $150,000 $150,000 $0 $150,000 $200,000 $50,000 33.33% $0 303.07.85.00.7002 INTEREST - CDA $20,842 $23,300 $20,500 $17,500 $13,000 $13,000 $6,500 $13,000 $10,000 ($3,000)-23.08%$0 REVENUES Total $151,222 $163,871 $172,346 $171,208 $165,000 $165,000 $163,000 $169,000 $218,000 $53,000 32.12%$0 EXPENDITURES Total $150,842 $163,300 $170,500 $167,500 $163,000 $163,000 $6,500 $163,000 $210,000 $47,000 28.83%$0 CDA LEASE DEBT Total $380 $571 $1,846 $3,708 $2,000 $2,000 $156,500 $6,000 $8,000 $6,000 0.00%$0 FUND BALANCE:$439,013 $439,584 $441,430 $445,138 $443,430 $443,430 $597,930 $451,138 $459,138 $15,708 3.54%$0 $2,790,270 $2,834,601 $2,972,657 $3,141,645 $3,358,021 $3,358,021 ($2,101,405)$3,532,737 $2,806,489 ($551,531)-16.42%$0 September 19, 2018 Page 36 Page 38 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 42 CITY OF MUSKEGO GENERAL LONG-TERM OBLIGATIONS ACCOUNT GROUP 301.07.85.00.7001 301.07.85.00.7008 ORIGINAL BALANCE 302.20.00.00.8902 BALANCE ISSUE INTEREST DATE OF PRINCIPAL INTEREST AMOUNT OF OUTSTANDING 303.07.85.00.7001 OUTSTANDING RATE LOAN PAYABLE PAYABLE LOAN 12/31/17 ADDITIONS REDUCTIONS PAYMENTS 12/31/18 Bond - Refunding 2.5-4.75 04/27/10 5/1/08-24 4/1 & 10/1 5,575,000 4,775,000 0 0 300,000 4,475,000 Taxable Bond - Refunding 4.0-6.50 04/27/10 5/1/08-18 4/1 & 10/1 815,000 150,000 0 0 150,000 0 Bond - Refunding 2.0-4.00 10/22/13 4/1/14-31 4/1 & 10/1 11,805,000 11,547,875 0 0 280,500 11,267,375 Note 2.0-3.125 10/22/13 4/1/14-23 4/1 & 10/1 810,686 688,306 0 0 61,191 627,115 Bond - Refunding 1.0-3.00 11/26/13 4/1/14-22 4/1 & 10/1 9,550,000 5,450,000 0 0 1,225,000 4,225,000 Refunding Debt (County) - 12/31/14 2/15/15-22 -76,082 47,552 0 0 9,510 38,042 Promissory Notes 1.1+LIBOR 11/16/16 12/1/19 6/1 & 12/1 1,550,000 1,550,000 0 0 0 1,550,000 Bond - Refunding 2.0-4.00 8/01/18 6/1/19-38 3/1 & 9/1 22,780,000 22,780,000 0 0 0 22,780,000 TOTAL LONG-TERM INDEBTEDNESS 52,961,768 46,988,732 0 0 2,026,201 44,962,532 DEBT LIMIT ~ 2018 Equalized Value of Taxable Property within City's Jurisdiction $3,121,187,200 5% Limit 5.00% Debt Limit as of December 31, 2018 $156,059,360 Total General Obligation Debt Outstanding at December 31, 2018 $44,962,532 Total General Obligation Utility Debt Outstanding at December 31, 2018 $1,180,512 Available Debt Capacity for 2019 $109,916,316 70.43% AS OF DECEMBER 31, 2018 Page 37 Page 39 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 43 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 Principal 2,371,988 4,282,285 2,843,083 2,569,148 2,079,363 2,251,750 1,358,500 1,415,250 1,627,000 1,618,750 Interest 1,815,839 1,476,166 1,345,950 1,262,998 1,181,714 1,096,955 1,026,400 974,275 909,520 835,401 Total 4,187,827 5,758,451 4,189,033 3,832,146 3,261,077 3,348,705 2,384,900 2,389,525 2,536,520 2,454,151 CITY OF MUSKEGO General Obligation Total Debt Service Payments Note: Payments continue through 2038 and include past TID related debt. Debt issuance for Parkland Towne Center is not reflected in amounts above. Page 38 Page 40 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 44 SECTION 7 PROPOSED 2019 SPECIAL REVENUE BUDGETS Page 39 Page 41 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 45 CITY OF MUSKEGO SPECIAL REVENUE FUNDS SUMMARY PROPOSED 2019 BUDGET 1/1/2019 OTHER 12/31/2019 FUND PAGE BEGINNING SOURCES/ ENDING NUMBER FUND DESCRIPTION # BALANCE REVENUES EXPENSES (USES) BALANCE 202 PARK DEDICATION FUND 41 138,060$ 202,679$ 283,300$ -$ 57,439$ 203 PARK IMPROVEMENT FUND 42 92,157$ 11,500$ 20,000$ -$ 83,657$ 205 REFUSE & RECYCLING 43 1,055,772$ 1,152,500$ 1,156,191$ -$ 1,052,081$ 206 REVOLVING LOAN 44 258,078$ 3,964$ 10,000$ -$ 252,042$ 207 EPI/FUTURE PARKLAND STANDING COMMITTEE 45 100,562$ 10,375$ 6,500$ -$ 104,437$ 209 CABLE TV 46 17,057$ -$ 17,057$ -$ -$ 210 LANDFILL 47 2,694,688$ 1,501,969$ 55,000$ (2,100,000)$ 2,041,657$ 214 WELL TESTING RESERVE 48 687,117$ 43,000$ -$ -$ 730,117$ 215 LAND & OPEN SPACE CONSERVATION 49 258,878$ 199,750$ 56,136$ (100,000)$ 302,492$ 216 STORM WATER 50 298,394$ 2,200$ 139,409$ -$ 161,185$ 220 RESIDUAL TIF/CAPITAL IMPROVEMENT 51 156,891$ 6,053$ -$ -$ 162,944$ 228 TID #8 - FREEDOM SQUARE 52 -$ 93,000$ 5,150$ (87,850)$ -$ 229 TID #9 - CDA 52 526,229$ 168,000$ 5,150$ (210,000)$ 479,079$ 230 TID #10 - MOORLAND GATEWAY 52 603,660$ 867,750$ 5,150$ (780,294)$ 685,966$ 231 TID #11 - PARKLAND TOWNE CENTER 52 -$ 100,750$ 5,150$ (95,600)$ -$ 265 COMMUNITY DEVELOPMENT AUTHORITY 53 190,355$ -$ -$ -$ 190,355$ 270 COMPENSATED ABSENCES FUND 54 2,275,345$ 40,000$ 161,475$ 50,000$ 2,203,870$ Total: 9,353,243$ 4,403,490$ 1,925,668$ (3,323,744)$ 8,507,320$ FUND ACTIVITY September 19, 2018 Page 40 Page 42 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 46 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2018 PARK DEDICATION: 202.08.94.74.4150 GOVERNMENT GRANTS $0 $0 $0 $6,742 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4531 INTEREST ON INVESTMENTS $442 $908 $2,952 $5,098 $0 $0 $0 $4,700 $1,800 $1,800 #DIV/0! $0 202.08.94.74.4537 PARKS DEPT-WATER BUGS PYMT $7,603 $7,078 $7,078 $7,078 $7,078 $7,078 $4,333 $7,793 $8,304 $1,226 17.32% $0 202.08.94.74.4538 PARK ARTHUR BB FIELD SPONSOR $3,823 $431 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4351 BOAT LAUNCH DURHAM $3,280 $3,670 $1,637 $938 $1,200 $1,200 $529 $750 $500 ($700) -58.33% $0 202.08.94.74.4536 PEPSI PAYMENT $144 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4355 BOAT LAUNCH BOXHORN $6,265 $5,646 $6,757 $6,735 $6,000 $6,000 $3,400 $6,000 $6,000 $0 0.00% $0 202.08.94.74.4350 BOAT LAUNCH LAKE DENOON $2,587 $2,647 $2,610 $2,898 $2,700 $2,700 $2,748 $2,700 $2,800 $100 3.70% $0 202.08.94.74.4352 BOAT LAUNCH LAKE ACCESS $182 $240 $296 $291 $275 $275 $245 $275 $275 $0 0.00% $0 202.08.94.74.4140 DNR GRANTS $27,329 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4552 DONATIONS/MISC REIMB $26,300 $7,005 $2,000 $18,137 $0 $0 $1,161 $13,300 $3,000 $3,000 #DIV/0! $0 202.08.94.74.4560 LANDFILL HOST FEES $189,610 $199,865 $162,480 $181,462 $165,000 $165,000 $165,000 $200,000 $180,000 $15,000 9.09% $0 202.20.00.00.8210 TRANSFER FROM LANDFILL FUND $645,690 $80,000 $230,000 $100,000 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6530 PARKS - PARK ARTHUR $102,596 $81,644 $5,155 $17,000 $0 $0 $8,560 $8,560 $81,500 $81,500 #DIV/0! $0 202.08.94.74.6532 PARKS - LITTLE MUSKEGO LAKE $0 $0 $0 $0 $0 $0 $0 $0 $18,000 $18,000 #DIV/0! $0 202.08.94.74.6535 PARKS - MILL VALLEY SOFTBALL $24,300 $7,704 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6536 PARKS - FREEDOM SQUARE $0 $0 $0 $0 $5,000 $5,000 $0 $5,000 $0 ($5,000) -100.00% $0 202.08.94.74.6537 PARKS - LEE HUBKA PARK $0 $0 $0 $0 $0 $0 $0 $0 $17,000 $17,000 #DIV/0! $0 202.08.94.74.6538 PARKS - TOWN HALL $0 $0 $0 $0 $0 $0 $0 $0 $500 $500 #DIV/0! $0 202.08.94.74.6541 PARKS - MOORLAND SKATE BOARD $0 $0 $0 $4,451 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6570 PARKS - HORN PARK $37,678 $25,628 $8,273 $2,125 $0 $0 $770 $770 $0 $0 #DIV/0! $0 202.08.94.74.6571 PARKS - DENOON PARK $56 $174,459 $0 $26,956 $0 $0 $10,953 $10,953 $0 $0 #DIV/0! $0 202.08.94.74.6572 PARKS - BLUHM PARK $0 $0 $0 $1,500 $0 $0 $7,999 $7,999 $500 $500 #DIV/0! $0 202.08.94.74.6573 PARKS - OFF ROAD TRAILS $199,850 $8,421 $685,713 $51,963 $385,000 $385,000 $41,734 $385,000 $0 ($385,000) -100.00% $0 202.08.94.74.6574 PARKS - BAY LANE $0 $22,400 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6575 PARKS - KURTH PARK $1,090 $0 $0 $375 $146,000 $146,000 $144,319 $146,000 $47,000 ($99,000) -67.81% $0 202.08.94.74.6576 PARKS - VETERANS MEMORIAL $0 $0 $0 $0 $0 $0 $425 $425 $0 $0 #DIV/0! $0 202.08.94.74.6577 PARKS - JENSEN PARK $0 $0 $0 $0 $9,000 $9,000 $9,102 $9,102 $0 ($9,000) -100.00% $0 202.08.94.74.6578 PARKS - MANCHESTER $0 $0 $0 $2,200 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6579 PARKS - IDLE ISLE $70,507 $0 $0 $20,652 $0 $0 $2,700 $2,700 $56,500 $56,500 #DIV/0! $0 202.08.94.74.6581 PARKS - LIONS $0 $10,978 $24,446 $31,053 $0 $0 $8,298 $8,298 $2,000 $2,000 #DIV/0! $0 202.08.94.74.6582 PARKS - SCHMIDT $0 $0 $0 $0 $5,000 $5,000 $0 $5,000 $3,800 ($1,200) -24.00% $0 202.08.94.74.6584 PARKS - OTHER EXPENSES $32,936 $1,943 $0 $15,446 $9,200 $9,200 $400 $9,200 $55,000 $45,800 497.83% $0 202.08.94.74.6585 PARKS - BOXHORN $74 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6586 PARKS - MOORLAND $0 $0 $0 $0 $0 $0 $0 $0 $1,500 $1,500 #DIV/0!$0 REVENUES Total $913,255 $307,490 $415,809 $329,378 $182,253 $182,253 $177,417 $235,518 $202,679 $20,426 11.21%$0 EXPENDITURES Total $469,086 $333,177 $723,587 $173,721 $559,200 $559,200 $235,261 $599,007 $283,300 ($275,900)-49.34%$0 PARK DEDICATION Total $444,168 ($25,687)($307,779)$155,657 ($376,947)($376,947)($57,845)($363,489)($80,621)$296,326 -78.61%$0 FUND BALANCE:$679,358 $653,671 $345,892 $501,549 $124,602 $124,602 $443,704 $138,060 $57,439 ($67,163)-53.90%$0 Note: $37,000 is reserved for future lauch related maintenance. Page 41 Page 43 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 47 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2018 PARK IMPROVEMENT: 203.08.94.74.4427 PARK - SUBDIVIDER FEES $9,769 $124,146 $15,048 $92,169 $10,000 $10,000 $11,286 $15,000 $10,000 $0 0.00% $0 203.08.94.74.4531 INTEREST ON INVESTMENTS $105 $229 $510 $630 $0 $0 $0 $1,700 $1,500 $1,500 #DIV/0! $0 203.20.00.00.8210 TRF FROM LANDFILL $0 $0 $0 $340,000 $0 $0 $0 $0 $0 $0 #DIV/0! $0 203.08.94.74.6501 PARKS - PROJECTS $0 $28,076 $244,893 $299,206 $0 $0 $59,411 $51,786 $20,000 $20,000 #DIV/0!$0 REVENUES Total $9,874 $124,375 $15,558 $432,799 $10,000 $10,000 $11,286 $16,700 $11,500 $1,500 15.00%$0 EXPENDITURES Total $0 $28,076 $244,893 $299,206 $0 $0 $59,411 $51,786 $20,000 $20,000 0.00%$0 PARK IMPROVEMENT Total $9,874 $96,300 ($229,335)$133,593 $10,000 $10,000 ($48,125)($35,086)($8,500)($18,500)-185.00%$0 FUND BALANCE:$126,685 $222,985 ($6,351)$127,243 $137,243 $137,243 $79,118 $92,157 $83,657 ($53,586)-39.04%$0 Page 42 Page 44 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 48 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2018 REFUSE & RECYCLING: 205.03.00.00.4137 RECYCLING GRANT FUNDS $73,142 $73,127 $92,435 $92,091 $90,000 $90,000 $87,233 $87,233 $88,000 ($2,000) -2.22% $0 205.03.00.00.4339 RECYCLING-CURBSIDE USER CHARGE $335,173 $337,919 $339,916 $341,859 $342,000 $342,000 $171,585 $342,500 $343,000 $1,000 0.29% $0 205.03.00.00.4531 INTEREST INCOME $397 $582 $2,133 $5,396 $0 $0 $0 $10,000 $15,000 $15,000 #DIV/0! $0 205.03.00.00.4552 WASTE MANAGEMENT FEES $29,174 $31,396 $33,618 $34,861 $33,500 $33,500 $18,294 $32,000 $30,000 ($3,500) -10.45% $0 205.03.00.00.4810 RECYCLING PENALTY $1,931 $2,100 $1,985 $1,850 $2,000 $2,000 $1,399 $2,000 $2,000 $0 0.00% $0 205.03.00.00.5101 SALARIES & WAGES $74,182 $88,452 $95,285 $86,247 $115,406 $115,406 $13,159 $90,000 $112,692 ($2,714) -2.35% $0 205.03.00.00.5102 OVERTIME - RECYCLING $928 $66 $261 $8 $763 $763 $0 $0 $427 ($336) -44.08% $0 205.03.00.00.5201 FICA $5,590 $6,590 $7,210 $6,522 $8,946 $8,946 $1,033 $6,885 $8,712 ($234) -2.61% $0 205.03.00.00.5202 PENSION $4,695 $5,443 $5,498 $5,239 $7,342 $7,342 $882 $6,120 $7,020 ($322) -4.39% $0 205.03.00.00.5203 HEALTH INSURANCE $14,247 $13,859 $11,770 $9,783 $26,850 $26,850 $629 $15,000 $24,960 ($1,890) -7.04% $0 205.03.00.00.5204 LIFE INSURANCE $299 $324 $303 $233 $392 $392 $53 $650 $386 ($6) -1.45% $0 205.03.00.00.5229 HEALTH INS. ALLOWANCE $480 $736 $768 $768 $768 $768 $512 $768 $768 $0 0.00% $0 205.03.00.00.5702 RECYCLING - SUPPLIES $694 $347 $0 $0 $500 $500 $829 $500 $500 $0 0.00% $0 205.03.00.00.5704 OTHER SUPPLIES/EXP - RECYCLING $10 $727 $2,077 $2,029 $1,500 $1,500 $0 $1,500 $1,500 $0 0.00% $0 205.03.00.00.5805 ATTORNEY SERVICES $0 $675 $629 $0 $1,000 $1,000 $0 $750 $1,000 $0 0.00% $0 205.03.00.00.5820 RECYCLING - OUTSIDE SERVICES $295,615 $312,598 $301,051 $307,475 $325,550 $325,550 $179,760 $312,000 $315,000 ($10,550) -3.24% $0 205.03.00.00.6001 NOTICES AND PUBLICATIONS $0 $59 $0 $0 $100 $100 $0 $100 $100 $0 0.00% $0 205.03.00.00.6056 OTHER EXPENSE $21,129 $20,147 $22,041 $21,138 $75,000 $75,000 $11,999 $25,000 $25,000 ($50,000) -66.67% $0 205.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $0 205.03.00.00.6501 RECYCLING EQUIP $3,400 $0 $0 $0 $0 $0 $0 $0 $50,000 $50,000 0.00% $0 205.03.30.00.4339 REFUSE - CURBSIDE USER CHRG $651,686 $656,974 $660,809 $664,596 $662,500 $662,500 $333,568 $665,000 $665,500 $3,000 0.45% $0 205.03.30.00.4810 REFUSE PENALTY $9,292 $9,491 $9,079 $8,849 $9,000 $9,000 $2,716 $9,000 $9,000 $0 0.00% $0 205.03.30.00.5101 SALARIES AND WAGES $20,976 $21,459 $21,073 $21,697 $21,856 $21,856 $13,943 $21,607 $22,828 $972 4.45% $0 205.03.30.00.5102 OVERTIME - REFUSE $0 $0 $38 $8 $262 $262 $0 $50 $265 $3 1.01% $0 205.03.30.00.5201 FICA $1,576 $1,514 $1,672 $1,678 $1,751 $1,751 $1,090 $1,657 $1,825 $74 4.25% $0 205.03.30.00.5202 PENSION $1,466 $1,330 $1,394 $1,458 $1,482 $1,482 $934 $1,451 $1,513 $31 2.06% $0 205.03.30.00.5203 HEALTH INSURANCE $3,826 $1,435 $2,826 $2,567 $3,175 $3,175 $1,885 $2,772 $3,327 $152 4.80% $0 205.03.30.00.5204 LIFE INSURANCE $72 $44 $80 $83 $83 $83 $58 $89 $100 $17 20.84% $0 205.03.30.00.5229 HEALTH INS. ALLOWANCE $480 $736 $768 $768 $768 $768 $512 $768 $768 $0 0.00% $0 205.03.30.00.5704 OTHER SUPPLIES & EXPENSES $5,280 $4,754 $7,575 $6,442 $5,000 $5,000 $2,886 $5,000 $7,500 $2,500 50.00% $0 205.03.30.00.5805 ATTORNEY SERVICES $0 $385 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 205.03.30.00.5820 CONTRACTED SERVICES $646,479 $631,927 $504,553 $536,007 $565,000 $565,000 $319,871 $550,000 $560,000 ($5,000) -0.88% $0 205.03.30.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00%$0$0 REVENUES Total $1,100,794 $1,111,589 $1,139,976 $1,149,502 $1,139,000 $1,139,000 $614,794 $1,147,733 $1,152,500 $13,500 1.19%$0 EXPENDITURES Total $1,111,424 $1,123,609 $996,872 $1,020,150 $1,173,494 $1,173,494 $555,035 $1,052,667 $1,156,191 ($17,303)0.00%$0 REFUSE & RECYCLING Total ($10,629)($12,020)$143,104 $129,352 ($34,494)($34,494)$59,759 $95,066 ($3,691)$30,803 -89.30%$0 FUND BALANCE:$700,270 $688,250 $831,354 $960,706 $926,212 $926,212 $1,020,465 $1,055,772 $1,052,081 $125,869 13.59%$0 Page 43 Page 45 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 49 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2018 REVOLVING LOAN: 206.06.00.00.4530 INTEREST ON NOTES $4,476 $4,195 $6,032 $2,020 $2,400 $2,400 $1,294 $883 $714 ($1,686) -70.26% $0 206.06.00.00.4531 INTEREST ON INVESTMENTS $626 $609 $448 $1,583 $875 $875 $1,705 $3,000 $3,250 $2,375 271.43% $0 206.06.00.00.4536 WDF - OTHER INCOME $0 $1,015 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.06.00.00.6057 ADMINISTRATIVE CHARGES $7,331 $10,704 $8,010 $12,129 $10,000 $10,000 $5,000 $10,000 $10,000 $0 0.00%$0 REVENUES Total $5,102 $5,818 $6,480 $3,603 $3,275 $3,275 $2,999 $3,883 $3,964 $689 21.03%$0 EXPENDITURES Total $7,331 $10,704 $8,010 $12,129 $10,000 $10,000 $5,000 $10,000 $10,000 $0 0.00%$0 REVOLVING LOAN Total ($2,229)($4,886)($1,530)($8,526)($6,725)($6,725)($2,001)($6,117)($6,036)$689 -10.24%$0 FUND BALANCE:$279,136 $274,250 $272,720 $264,194 $257,469 $257,469 $262,194 $258,078 $252,042 ($5,427)-2.11%$0 Page 44 Page 46 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 50 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2018 EPI STANDING COMMITTEE: 207.01.00.00.4531 INTEREST ON INVESTMENTS $0 $28 $88 $180 $145 $145 $209 $350 $375 $230 158.62% $0 207.01.00.00.4560 LANDFILL HOST FEES $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $0 0.00% $0 207.01.00.00.6055 LANDFILL NEGOTIATING COMM.$6,424 $2,733 $1,820 $1,646 $5,000 $5,000 $700 $2,500 $5,000 $0 0.00% $0 207.01.00.00.6057 ADMINISTRATIVE CHARGES $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $750 $1,500 $1,500 $0 0.00% $0 207.20.00.00.8213 TRF FROM FUTURE PARKLAND $0 ($21,122)$0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $10,000 ($11,094)$10,088 $10,180 $10,145 $10,145 $10,209 $10,350 $10,375 $230 2.27%$0 EXPENDITURES Total $7,924 $4,233 $3,320 $3,146 $6,500 $6,500 $1,450 $4,000 $6,500 $0 0.00%$0 EPI STANDING COMMITTEE Total $2,076 ($15,327)$6,768 $7,034 $3,645 $3,645 $8,759 $6,350 $3,875 $230 6.31%$0 FUND BALANCE:$95,737 $80,410 $87,178 $94,212 $97,857 $97,857 $102,970 $100,562 $104,437 $6,580 6.72%$0 Page 45 Page 47 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 51 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2018 CABLE: 209.01.00.00.5101 SALARIES AND WAGES $10,530 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5201 FICA $758 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5202 PENSION $737 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5203 HEALTH INSURANCE $3,093 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5204 LIFE INSURANCE $45 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.5205 FLEX SPENDING FEE $7 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.01.00.00.6050 CABLE EXPENSES $7,496 $0 $0 $72,943 $19,784 $19,784 $14,275 $19,784 $17,057 ($2,727) -13.78% $0 209.01.00.00.6057 ADMINISTRATIVE CHARGES $3,100 $3,000 $0 $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 $25,767 $3,000 $0 $72,943 $19,784 $19,784 $14,275 $19,784 $17,057 ($2,727)-13.78%$0 CABLE Total ($25,767)($3,000)$0 ($72,943)($19,784)($19,784)($14,275)($19,784)($17,057)$2,727 -13.78%$0 FUND BALANCE:$112,784 $109,784 $109,784 $36,841 $17,057 $17,057 $22,566 $17,057 ($0)($17,057)-100.00%($0) Page 46 Page 48 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 52 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2018 LANDFILL: 210.03.00.00.4531 INTEREST ON INVESTMENTS $2,175 $2,704 $6,991 $12,278 $12,000 $12,000 $0 $35,000 $40,000 $28,000 233.33% $0 210.03.00.00.4542 MISCELLANEOUS REIMBURSEMENT $46,825 $48,697 $50,645 $52,671 $54,778 $54,778 $0 $54,778 $56,969 $2,191 4.00% $0 210.03.00.00.4560 LANDFILL HOST FEES $1,242,368 $1,565,921 $1,252,841 $1,418,697 $1,287,000 $1,287,000 $776,539 $1,560,000 $1,405,000 $118,000 9.17% $0 210.03.00.00.5805 ATTORNEY $1,308 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.03.00.00.5815 ENGINEERING FEES $5,796 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.03.00.00.5816 LANDFILL OVERSITE AUDIT $54,573 $57,319 $46,755 $44,568 $60,000 $60,000 $27,564 $47,486 $50,000 ($10,000) -16.67% $0 210.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $0 210.30.00.00.9202 TRANSFER TO PARK DEDICATION $645,690 $80,000 $230,000 $100,000 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.30.00.00.9203 TRF TO PARK IMPROVEMENTS $0 $0 $0 $340,000 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.30.00.00.9216 TRANSFER TO STORMWATER FUND $0 $120,000 $205,000 $0 $100,000 $100,000 $100,000 $100,000 $0 ($100,000) -100.00% $0 210.30.00.00.9410 TRF TO CAPITAL EQUIP FUND $1,263,583 $1,585,000 $1,412,500 $800,000 $550,000 $550,000 $550,000 $550,000 $2,100,000 $1,550,000 281.82%$0 REVENUES Total $1,291,368 $1,617,323 $1,310,478 $1,483,646 $1,353,778 $1,353,778 $776,539 $1,649,778 $1,501,969 $148,191 10.95%$0 EXPENDITURES Total $1,975,950 $1,847,319 $1,899,255 $1,289,568 $715,000 $715,000 $680,064 $702,486 $2,155,000 $1,440,000 201.40%$0 LANDFILL Total ($684,582)($229,996)($588,777)$194,078 $638,778 $638,778 $96,475 $947,292 ($653,031)($1,291,809)-202.23%$0 FUND BALANCE:$2,372,090 $2,142,095 $1,553,317 $1,747,396 $2,386,174 $2,386,174 $1,843,870 $2,694,688 $2,041,657 ($344,517)-14.44%$0 Page 47 Page 49 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 53 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2018 WELL TESTING RESERVE: 214.01.00.00.4531 INTEREST ON INVESTMENTS $452 $722 $2,473 $5,245 $2,575 $2,575 $0 $8,000 $10,000 $7,425 288.35% $0 214.01.00.00.4560 LANDFILL HOST FEES $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $0 0.00%$0 REVENUES Total $33,452 $33,722 $35,473 $38,245 $35,575 $35,575 $33,000 $41,000 $43,000 $7,425 20.87%$0 EXPENDITURES Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 WELL TESTING RESERVE Total $33,452 $33,722 $35,473 $38,245 $35,575 $35,575 $33,000 $41,000 $43,000 $7,425 20.87%$0 FUND BALANCE:$538,677 $572,399 $607,872 $646,117 $681,692 $681,692 $679,117 $687,117 $730,117 $48,425 7.10%$0 Page 48 Page 50 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 54 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2018 CONSERVATION: 215.06.00.00.4140 CONSERVATION GRANTS $0 $0 $6,553 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.4430 CONSERVATION FEE $11,559 $30,601 $13,647 $37,938 $10,000 $10,000 $19,302 $20,000 $10,000 $0 0.00% $0 215.06.00.00.4431 TRAIL FEE $240 $3,960 $480 $2,940 $500 $500 $360 $500 $250 ($250) -50.00% $0 215.06.00.00.4531 INTEREST ON INVESTMENTS $102 $200 $743 $1,518 $800 $800 $0 $2,750 $4,500 $3,700 462.50% $0 215.06.00.00.4542 MISC REIMBURSEMENT/DONATIONS $6,087 $7,653 $8,246 $6,098 $5,000 $5,000 $6,077 $6,077 $5,000 $0 0.00% $0 215.06.00.00.4560 LANDFILL HOST FEES $162,775 $199,865 $162,480 $181,462 $165,000 $165,000 $82,500 $200,000 $180,000 $15,000 9.09% $0 215.06.00.00.5101 SALARIES AND WAGES $87,660 $80,490 $65,549 $38,519 $31,102 $31,102 $19,593 $29,715 $12,528 ($18,574) -59.72% $0 215.06.00.00.5201 FICA TAX $6,610 $6,057 $4,939 $2,891 $2,379 $2,379 $1,481 $2,273 $958 ($1,421) -59.71% $0 215.06.00.00.5202 PENSION FUND $4,774 $4,834 $3,578 $2,619 $1,244 $1,244 $794 $1,991 $0 ($1,244) -100.00% $0 215.06.00.00.5203 HEALTH INSURANCE $11,169 $8,771 $6,725 $4,670 $2,604 $2,604 $1,514 $2,300 $0 ($2,604) -100.00% $0 215.06.00.00.5204 LIFE INSURANCE $206 $212 $169 $122 $59 $59 $47 $81 $0 ($59) -100.00% $0 215.06.00.00.5301 TRAINING $114 $0 $130 $0 $300 $300 $0 $300 $300 $0 0.00% $0 215.06.00.00.5302 GASOLINE/OIL/MILEAGE $2,108 $1,947 $1,388 $1,224 $2,175 $2,175 $1,148 $2,000 $2,000 ($175) -8.05% $0 215.06.00.00.5303 CONFERENCES & SPECIAL EVENTS $710 $635 $703 $429 $700 $700 $667 $700 $700 $0 0.00% $0 215.06.00.00.5305 DUES & MEMBERSHIPS $325 $330 $415 $220 $400 $400 $305 $400 $400 $0 0.00% $0 215.06.00.00.5601 TELEPHONE REIMB $120 $120 $120 $120 $120 $120 $80 $120 $0 ($120) -100.00% $0 215.06.00.00.5704 OTHER SUPPLIES & EXPENSES $5,731 $2,530 $6,344 $3,596 $5,750 $5,750 $1,755 $4,000 $5,750 $0 0.00% $0 215.06.00.00.5801 PROFESSIONAL SERVICES $852 $1,663 $1,620 $1,950 $1,800 $1,800 $1,269 $1,750 $2,000 $200 11.11% $0 215.06.00.00.5805 ATTORNEY $1,505 $389 $0 $0 $1,000 $1,000 $0 $0 $1,000 $0 0.00% $0 215.06.00.00.6008 CONSERVANCY MANAGEMENT $5,859 $4,222 $12,297 $11,287 $20,000 $20,000 $4,513 $12,000 $20,000 $0 0.00% $0 215.06.00.00.6009 URBAN FORESTRY MGMT $3,003 $2,080 $9,845 $556 $7,500 $7,500 $2,382 $5,000 $7,500 $0 0.00% $0 215.06.00.00.6010 LAND PURCHASES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.6057 ADMINISTRATIVE CHARGES $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $1,500 $3,000 $3,000 $0 0.00% $0 215.06.00.00.6506 CAPITAL EQUIP - TRUCK $0 $0 $0 $29,961 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.30.00.00.9301 TRANSFER TO DEBT SERVICE FUND $50,000 $50,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $0 0.00%$0 REVENUES Total $180,764 $242,278 $192,148 $229,955 $181,300 $181,300 $108,239 $229,327 $199,750 $18,450 10.18%$0 EXPENDITURES Total $183,747 $167,280 $216,821 $201,163 $180,133 $180,133 $137,048 $165,630 $156,136 ($23,997)0.00%$0 CONSERVATION Total ($2,983)$74,998 ($24,673)$28,793 $1,167 $1,167 ($28,809)$63,697 $43,614 $42,447 3637.24%$0 FUND BALANCE:$116,062 $191,060 $166,388 $195,181 $196,348 $196,348 $166,372 $258,878 $302,492 $106,145 54.06%$0 Page 49 Page 51 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 55 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2018 STORM WATER: 216.08.00.00.4147 INTERGOVERNMENTAL REIMB $0 $0 $0 $12,000 $0 $0 $60,111 $140,417 $0 $0 #DIV/0! $0 216.01.00.00.4531 INTEREST ON INVESTMENTS $271 $272 $1,011 $1,869 $250 $250 $0 $2,300 $2,200 $1,950 780.00% $0 216.08.00.00.4542 MISC REVENUE $0 $58,397 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.20.00.00.8210 TRANSFER FROM LANDFILL FUND $0 $120,000 $205,000 $0 $100,000 $100,000 $100,000 $100,000 $0 ($100,000) -100.00% $0 216.08.00.00.5101 SALARIES AND WAGES $14,186 $15,338 $11,501 $9,329 $16,206 $16,206 $10,247 $16,208 $17,238 $1,032 6.37% $0 216.08.00.00.5201 FICA $1,091 $1,214 $897 $688 $1,240 $1,240 $754 $1,240 $1,319 $79 6.35% $0 216.08.00.00.5202 PENSION $992 $1,042 $759 $634 $1,086 $1,086 $687 $1,086 $1,129 $43 3.97% $0 216.08.00.00.5203 HEALTH INSURANCE $620 $0 $0 $2,244 $4,488 $4,488 $2,713 $4,122 $4,705 $217 4.83% $0 216.08.00.00.5204 LIFE INSURANCE $12 $14 $11 $9 $18 $18 $12 $18 $18 $0 1.17% $0 216.08.00.00.5229 HEALTH INS ALLOWANCE $576 $720 $540 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.6503 URBAN RURAL DRAINAGE $127,609 $93,901 $0 $103,687 $100,000 $100,000 $54,872 $75,000 $100,000 $0 0.00% $0 216.08.00.00.6505 KELSEY DRIVE AREA STUDY $0 $0 $0 $0 $30,000 $30,000 $0 $0 $0 ($30,000) -100.00% $0 216.08.00.00.6549 LAKE STREET STORM SEWER $0 $0 $64,633 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.6550 FLINTLOCK TRAIL STORM SEWER $0 $0 $102,091 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.6557 NR 216 COMPLIANCE MS4 $8,705 $20,266 $11,437 $9,701 $20,000 $20,000 $7,064 $10,000 $15,000 ($5,000)-25.00%$0 REVENUES Total $271 $178,669 $206,011 $13,869 $100,250 $100,250 $160,111 $242,717 $2,200 ($98,050)-97.81%$0 EXPENDITURES Total $153,790 $132,496 $191,870 $126,292 $173,038 $173,038 $76,348 $107,674 $139,409 ($33,629)0.00%$0 STORM WATER Total ($153,519)$46,174 $14,141 ($112,423)($72,788)($72,788)$83,763 $135,043 ($137,209)($64,421)88.50%$0 FUND BALANCE:$215,459 $261,633 $275,774 $163,351 $90,563 $90,563 $247,114 $298,394 $161,185 $70,622 77.98%$0 Page 50 Page 52 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 56 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2018 RESIDUAL TIF: 220.01.00.00.4530 INTEREST ON NOTES/CLOSING COST $1,560 $5,497 $4,265 $4,234 $3,780 $3,780 $2,771 $3,780 $2,803 ($977) -25.84% $0 220.01.00.00.4531 INTEREST ON INVESTMENTS $628 $745 $2,088 $1,900 $200 $200 $0 $2,750 $3,250 $3,050 1525.00% $0 220.01.00.00.4922 GRANT FUNDING/REIMBURSEMENTS $18,395 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.01.00.00.5704 MISC EXPENSES/BUSINESS LOANS $30,004 $13,466 $34,083 $58,666 $50,000 $50,000 $0 $0 $0 ($50,000) -100.00% $0 220.30.00.00.9411 TRF TO TID 11 $0 $0 $0 $500,000 $53,534 $53,534 $53,534 $53,534 $0 ($53,534)-100.00%$0 REVENUES Total $20,583 $6,242 $6,353 $6,134 $3,980 $3,980 $2,771 $6,530 $6,053 $3,050 76.63%$0 EXPENDITURES Total $30,004 $13,466 $34,083 $558,666 $103,534 $103,534 $53,534 $53,534 $0 ($103,534)0.00%$0 RESIDUAL TIF Total ($9,421)($7,224)($27,730)($552,532)($99,554)($99,554)($50,763)($47,004)$6,053 $106,584 -107.06%$0 FUND BALANCE:$791,381 $784,158 $756,427 $203,895 $104,341 $104,341 $153,132 $156,891 $162,944 $58,603 56.16%$0 Page 51 Page 53 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 57 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2018 TID #8: 228.01.00.00.4001 TIF #8 GENERAL PROPERTY TAX $208,144 $106,832 $110,466 $133,524 $122,150 $122,150 $86,115 $86,115 $90,000 ($32,150) -26.32% $0 228.01.00.00.4122 ST AID EXMPT COMPUTER REPLACMT $3,917 $2,736 $3,249 $3,418 $3,000 $3,000 $3,468 $3,000 $3,000 $0 0.00% $0 228.01.00.00.5810 AUDIT & SPECIAL A/C SERV $5,000 $6,050 $5,150 $6,425 $5,150 $5,150 $525 $5,150 $5,150 $0 0.00% $0 228.30.00.00.9301 TRF TO DEBT SERVICE $207,061 $103,518 $108,565 $130,517 $120,000 $120,000 $120,000 $83,965 $87,850 ($32,150)-26.79%$0 REVENUES Total $212,061 $109,568 $113,715 $136,942 $125,150 $125,150 $89,583 $89,115 $93,000 ($32,150)-25.69%$0 EXPENDITURES Total $212,061 $109,568 $113,715 $136,942 $125,150 $125,150 $120,525 $89,115 $93,000 ($32,150)0.00%$0 TID #8 Total $0 $0 $0 $0 $0 $0 ($30,942)$0 $0 $0 0.00%$0 FUND BALANCE:$0 $0 $0 $0 $0 $0 ($30,942)$0 $0 $0 0.00%$0 TID #9: 229.01.00.00.4001 TIF #9 GENERAL PROPERTY TAX $231,571 $216,871 $240,976 $227,416 $230,000 $230,000 $163,215 $163,215 $165,000 ($65,000) -28.26% $0 229.01.00.00.4122 ST AID EXEMPT COMPUTER REPLACE $2,192 $1,988 $2,381 $3,543 $3,000 $3,000 $3,595 $3,000 $3,000 $0 0.00% $0 229.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $5,000 $5,000 $6,150 $5,150 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 229.01.00.00.6001 NOTICES & PUBLICATIONS $0 $0 $173 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.30.00.00.9265 TRF TO CDA FUND $150,842 $163,300 $170,500 $167,500 $163,000 $163,000 $163,000 $163,000 $210,000 $47,000 28.83%$0 REVENUES Total $233,763 $218,859 $243,357 $230,959 $233,000 $233,000 $166,810 $166,215 $168,000 ($65,000)-27.90%$0 EXPENDITURES Total $155,842 $168,300 $176,823 $172,650 $168,150 $168,150 $163,150 $168,150 $215,150 $47,000 0.00%$0 TID #9 Total $77,922 $50,559 $66,533 $58,309 $64,850 $64,850 $3,660 ($1,935)($47,150)($112,000)-172.71%$0 FUND BALANCE:$352,763 $403,321 $469,855 $528,164 $421,462 $421,462 $531,823 $526,229 $479,079 $57,617 13.67%$0 TID #10: 230.01.00.00.4001 TIF #10 GENERAL PROPERTY TAX $933,865 $911,164 $912,387 $969,899 $970,000 $970,000 $862,099 $862,099 $865,000 ($105,000) -10.82% $0 230.01.00.00.4122 COMPUTER STATE AID $4,081 $2,802 $3,865 $2,839 $2,750 $2,750 $2,881 $2,750 $2,750 $0 0.00% $0 230.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $5,000 $7,100 $5,150 $5,150 $5,150 $5,150 $3,050 $8,050 $5,150 $0 0.00% $0 230.08.91.19.6520 DEVELOPER INCENTIVES $0 $450,000 $92,727 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 230.30.00.00.9301 TRF TO DEBT SERVICE $738,134 $684,308 $674,300 $636,362 $849,745 $849,745 $849,745 $849,745 $780,294 ($69,451)-8.17%$0 REVENUES Total $937,946 $913,966 $916,252 $972,738 $972,750 $972,750 $864,980 $864,849 $867,750 ($105,000)-10.79%$0 EXPENDITURES Total $743,134 $1,141,408 $772,177 $641,512 $854,895 $854,895 $852,795 $857,795 $785,444 ($69,451)0.00%$0 TID #10 Total $194,813 ($227,442)$144,075 $331,226 $117,855 $117,855 $12,185 $7,054 $82,306 ($35,549)0.00%$0 FUND BALANCE:$348,748 $121,306 $265,380 $596,606 $258,497 $258,497 $608,791 $603,660 $685,966 $427,469 0.00%$0 TID #11: 231.01.00.00.4001 TIF #11 GENERAL PROPERTY TAX $0 $0 $0 $0 $65,000 $65,000 $78,187 $78,187 $100,000 $35,000 53.85% $0 231.01.00.00.4122 COMPUTER STATE AID $0 $0 $0 $0 $500 $500 $0 $500 $750 $250 50.00% $0 231.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $0 $0 $0 $0 $0 $0 $150 $150 $5,150 $5,150 #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 $8,944 $95,600 $95,600 #DIV/0! $0 231.30.00.00.9411 TRF TO PARKLAND CAPITAL #411 $0 $0 $0 $0 $65,000 $65,000 $69,593 $69,593 $0 ($65,000)-100.00%$0 REVENUES Total $0 $0 $0 $0 $65,500 $65,500 $78,187 $78,687 $100,750 $35,250 53.82%$0 EXPENDITURES Total $0 $0 $0 $0 $65,000 $65,000 $69,743 $78,687 $100,750 $35,750 0.00%$0 TID #11 Total $0 $0 $0 $0 $500 $500 $8,444 $0 $0 ($500)0.00%$0 FUND BALANCE:$0 $0 $0 $0 $0 $0 $8,444 $0 $0 $0 0.00%$0 Page 52 Page 54 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 58 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2018 COMMUNITY DEVELOPMENT AUTHORITY: 265.20.00.00.8229 TRF FROM TIF 229 $150,842 $163,300 $170,500 $167,500 $163,000 $163,000 $163,000 $163,000 $210,000 $47,000 28.83% $0 265.06.00.00.5801 PROFESSIONAL SERVICES $0 $115 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 265.06.00.00.5805 ATTORNEY $537 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 265.30.00.00.9303 TRF TO CDA DEBT SERV $150,842 $163,300 $170,500 $167,500 $163,000 $163,000 $163,000 $163,000 $210,000 $47,000 28.83%$0 REVENUES Total $150,842 $163,300 $170,500 $167,500 $163,000 $163,000 $163,000 $163,000 $210,000 $47,000 28.83%$0 EXPENDITURES Total $151,379 $163,415 $170,500 $167,500 $163,000 $163,000 $163,000 $163,000 $210,000 $47,000 0.00%$0 COMMUNITY DEVELOPMENT AUTHORITY Total ($537)($115)$0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 FUND BALANCE:$190,471 $190,355 $190,355 $190,355 $176,837 $176,837 $190,355 $190,355 $190,355 $13,518 7.64%$0 Page 53 Page 55 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 59 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2019 BUDGET 2019 2019 2014 2015 2016 2017 2018 2018 8/31 2018 2019 $ Change % Change 2019 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2018 from 2018 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 19, 2018 COMPENSATED ABSENCES: 270.01.00.00.4531 INTEREST ON INVESTMENTS $2,594 $3,440 $10,446 $19,817 $11,500 $11,500 $0 $30,000 $40,000 $28,500 247.83% $0 270.20.00.00.8100 TRF FROM GENERAL FUND ($2,805,819) $42,063 $78,667 $58,270 $50,000 $50,000 $50,000 $50,000 $50,000 $0 0.00% $0 270.01.00.00.5103 EMPLOYEE PAYOUT $534,702 $210,291 $162,542 $295,199 $175,000 $175,000 $7,475 $50,000 $150,000 ($25,000) -14.29% $0 270.01.00.00.5201 FICA $40,431 $16,621 $12,435 $22,583 $13,388 $13,388 $572 $3,825 $11,475 ($1,913) -14.29% $0 270.01.00.00.5203 HEALTH ALLOW - SEVERANCE $15,919 $6,979 $0 $0 $0 $0 $1,713 $0 $0 $0 #DIV/0!$0 REVENUES Total ($2,803,226)$45,503 $89,114 $78,087 $61,500 $61,500 $50,000 $80,000 $90,000 $28,500 46.34%$0 EXPENDITURES Total $591,052 $233,891 $174,977 $317,782 $188,388 $188,388 $9,760 $53,825 $161,475 ($26,913)0.00%$0 COMPENSATED ABSENCES Total ($3,394,278)($188,389)($85,863)($239,695)($126,888)($126,888)$40,240 $26,175 ($71,475)$55,413 0.00%$0 FUND BALANCE:$2,763,116 $2,574,728 $2,488,865 $2,249,170 $142,932 $142,932 $2,289,410 $2,275,345 $2,203,870 $2,060,938 1441.90%$0 GRAND TOTAL SPECIAL REVENUE FUND BALANCE $9,721,460 $9,270,403 $8,414,811 $8,504,978 $6,019,785 $6,019,785 $8,618,504 $9,353,240 $8,507,320 $2,487,534 41.32%$0 Page 54 Page 56 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 60 SECTION 8 PROPOSED 2019 CAPITAL PROJECT BUDGETS Page 55 Page 57 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 61 CITY OF MUSKEGO CAPITAL PROJECTS SUMMARY PROPOSED 2019 BUDGET CAPITAL CAPITAL PROJECT DEPARTMENT EXPENDITURE BORROWING TOTAL FUNDING (Landfill)(Debt Issuance) ELECTION ELECTRONIC POLL BOOKS (2018 carryover)FINANCE& ADMINISTRATION $23,256 $23,256 SECURITY AUDIT - PENETRATION TESTING INFORMATION TECHNOLOGY $15,675 $15,675 EMAIL SERVER / CLIENT UPGRADE INFORMATION TECHNOLOGY $13,124 $13,124 MS OFFICE UPGRAGE INFORMATION TECHNOLOGY $53,500 $53,500 SIREN UPDATE INFORMATION TECHNOLOGY $14,500 $14,500 STORAGE AREA NETWORK (SAN) INCREASE INFORMATION TECHNOLOGY $17,164 $17,164 POLICE FACILITY POLICE $30,000 $6,267,388 $6,297,388 SHOOT HOUSE CONSTRUCTION POLICE $75,300 $75,300 UTILITY VEHICLE POLICE $15,750 $15,750 TCVFD EQUIPMENT (Council approval 7/24/18)TC VOLUNTEER FIRE DEPT $1,122,000 $1,122,000 CARPETING/FLOORING LIBRARY $19,000 $19,000 PUBLIC FURNITURE LIBRARY $25,000 $25,000 PARKING LOT SEAL COATING LIBRARY $7,000 $7,000 SECURITY CAMERAS LIBRARY $4,500 $4,500 BAYLANE DRIVE RECONSTRUCTION PW&D - ENGINEERING $2,250,000 $2,250,000 OLD LOOMIS ROAD BRIDGE REPLACEMENT PW&D - ENGINEERING $200,000 $200,000 HILLENDALE DRIVE PHASE I PW&D - ENGINEERING $200,000 $200,000 HOLIDAY LIGHTS PW&D - PLANNING $10,000 $10,000 PICKUP TRUCK PW&D - PUBLIC WORKS $63,500 $63,500 ASPHALT ROLLER PW&D - PUBLIC WORKS $30,000 $30,000 PAVEMENT STRIPER PW&D - PUBLIC WORKS $17,000 $17,000 BUILDING ASPHALT AND CONCRETE WORK PW&D - PUBLIC WORKS $280,000 $280,000 HOT PATCH GEN. II PW&D - PUBLIC WORKS $17,000 $17,000 KAGE SNOWPLOW PW&D - PUBLIC WORKS $8,000 $8,000 MACHINE TOOLS (PW & PD)PW&D - PUBLIC WORKS $25,000 $25,000 SCISSOR LIFT (PW, WATER & SEWER)PW&D - PUBLIC WORKS & UTILITIES $8,500 $8,500 TRAILERS PW&D - PUBLIC WORKS $17,500 $17,500 $2,312,269 $8,517,388 $10,829,657 September 24, 2018 TOTAL CAPITAL PROJECTS Page 56 Page 58 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 62 CITY OF MUSKEGO CAPITAL BORROWING FUND PROPOSED 2019 BUDGET 2016 2017 2018 2018 2018 2018 2019 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION RECOMMEND 8/31/18 REVENUES: 401.08.00.00.4150 GOVERNMENT GRANTS 0 0 2,360,757 2,360,757 0 0 163,000 401.08.00.00.4531 INTEREST ON INVESTMENTS 6,330 37,721 25,000 25,000 0 50,000 25,000 401.08.90.06.4565 REOFFERING PREMIUM 118,845 132,840 0 0 0 0 0 TOTAL REVENUES:125,175 170,561 2,385,757 2,385,757 0 50,000 188,000 EXPENDITURES: NON-DEPARTMENTAL 401.08.90.06.7004 DEBT DISCOUNT 118,845 132,840 0 0 0 0 0 TOTAL NON-DEPARTMENTAL:118,845 132,840 0 0 0 0 0 BUILDING 401.08.90.09.6550 FACILITY PLAN - CITY HALL 0 3,712,593 3,316,400 3,316,400 2,696,366 3,009,055 0 TOTAL BUILDING:0 3,712,593 3,316,400 3,316,400 2,696,366 3,009,055 0 PW&D - ENGINEERING DIVISION 401.08.91.19.6503 MOORLAND RECONSTRUCTION 0 0 4,696,713 4,696,713 157,518 2,336,000 0 401.08.91.19.6504 BAYLANE DR RECONSTRUCTION 0 0 200,000 200,000 35,183 200,000 2,250,000 401.08.91.19.6507 HILLENDALE DR RECONSTRUCTION 0 0 170,000 170,000 43,457 50,000 0 401.08.93.51.6550 FACILITY PLAN - CITY GARAGE 1,096,017 0 2,187,107 2,187,107 1,000,323 1,661,000 0 TOTAL PW&D ENGINEERING DIVISION:1,096,017 0 7,253,820 7,253,820 1,236,481 4,247,000 2,250,000 PUBLIC SAFETY 401.08.91.20.6550 FACILITIES PLAN - POLICE 0 0 0 0 0 2,400,000 6,267,388 TOTAL PUBLIC SAFETY:0 0 0 0 0 2,400,000 6,267,388 TOTAL EXPENDITURES:1,214,862 3,845,433 10,570,220 10,570,220 3,932,847 9,656,055 8,517,388 OTHER FINANCING SOURCES/(USES): 401.20.00.00.8902 PROCEEDS FROM DEBT ISSUANCE 7,125,000 18,000,000 0 0 0 0 0 401.20.00.00.8605 TRF FROM WATER UTILITY FUND 0 0 0 0 0 0 0 401.20.00.00.8210 TRF FROM LANDFILL FUND 0 0 0 0 0 0 0 401.30.00.00.9301 TRF TO DEBT SERVICE FUND 0 0 0 0 0 (2,425,000)0 401.30.00.00.9605 TRF TO WATER UTIL 0 0 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES/(USES):7,125,000 18,000,000 0 0 0 (2,425,000)0 NET REVENUES OVER/(UNDER) 6,035,314 14,325,128 (8,184,463)(8,184,463)(3,932,847)(12,031,055)(8,329,388) FUND BALANCE END OF YEAR 2015: 0 PROJECTED FUND BALANCE END OF YEAR: 6,035,314 20,360,442 12,175,979 12,175,979 16,427,594 8,329,388 (0) September 24, 2018 Page 57 Page 59 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 63 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2019 BUDGET 2016 2017 2018 2018 2018 2018 2019 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION RECOMMEND 08/31/18 REVENUES: 410.08.00.00.4542 MISC REIMBURSEMENT 65,845 55,000 100,000 100,000 105,095 105,095 0 410.08.00.00.4552 SALE OF EQUIPMENT 57,430 17,000 0 0 3,894 3,994 10,000 TOTAL REVENUES:123,275 72,000 100,000 100,000 108,989 109,089 10,000 EXPENDITURES: MAYOR / FINANCE & ADMINISTRATION 410.08.90.01.6502 RECODIFICATION 0 3,580 0 0 7,927 10,000 0 410.08.90.02.6506 ELECTION EQUIPMENT 0 0 23,256 23,256 0 0 23,256 TOTAL MAYOR / FINANCE & ADMINISTRATION:0 3,580 23,256 23,256 7,927 10,000 23,256 NON-DEPARTMENTAL 410.08.90.06.6567 HISTORICAL FARM BUILDING 200 0 0 0 0 0 0 TOTAL NON-DEPARTMENTAL:200 0 0 0 0 0 0 BUILDING MAINTENANCE 410.08.90.09.6550 FACILITY PLAN - CITY HALL RENO 211,792 0 0 0 55,891 55,891 0 TOTAL BUILDING MAINTENACE:211,792 0 0 0 55,891 55,891 0 INFORMATION TECHNOLOGY 410.08.90.14.6503 MULTI-FUNCTION PRINTING DEVICE 0 0 35,000 35,000 35,098 35,098 0 410.08.90.14.6504 KIP REPLACEMENT 0 0 19,216 19,216 19,216 19,216 0 410.08.90.14.6510 911 EQUIPMENT (PSAP UPGRADE)84,622 0 0 0 0 0 0 410.08.90.14.6511 STORAGE AREA NETWORK (SAN)0 0 0 0 0 0 17,164 410.08.90.14.6512 FIREWALL 2 & 911 REPLACEMENT 0 0 15,100 15,100 15,183 15,183 0 410.08.90.14.6514 CORE SWITCH 9,699 0 0 0 0 0 0 410.08.90.14.6515 UPS BATTERIES 3,979 0 0 0 0 0 0 410.08.90.14.6516 LICENSING 0 0 15,590 15,590 0 15,590 0 410.08.90.14.6518 EMAIL SERVER CLIENT UPGRADE 0 3,673 0 0 0 0 13,124 410.08.90.14.6519 ARISTOTLEINSIGHT SOFTWARE 13,416 0 0 0 0 0 0 410.08.90.14.6521 UNITRENDS BACKUP 0 38,744 0 0 0 0 0 410.08.90.14.6522 MICROSOFT OFFICE UPGRADE 0 0 0 0 0 0 53,500 410.08.90.14.6523 WIRELESS CAMERAS 0 0 118,150 118,150 211 118,150 0 410.08.90.14.6525 SECURITY AUDIT - TESTING 0 0 0 0 0 0 15,675 410.08.90.14.6526 SIREN UPDATES 0 0 0 0 0 0 14,500 TOTAL INFORMATION TECHNOLOGY:111,716 42,417 203,056 203,056 69,708 203,237 113,963 POLICE 410.08.91.20.6501 HVAC 0 51,681 0 0 0 0 0 410.08.91.20.6505 VESTS 0 3,145 0 0 6,025 0 0 410.08.91.20.6507 RADIOS 37,427 218 0 0 1,701 0 0 410.08.91.20.6508 TACTICAL VESTS 899 0 0 0 0 0 0 410.08.91.20.6510 NON-LETHAL WEAPONS 0 18,104 0 0 0 0 0 410.08.91.20.6511 TACTICAL TEAM HEADSET 6,789 0 0 0 0 0 0 410.08.91.20.6512 OFFICER BODY CAMERA 0 0 0 0 46,302 29,138 0 410.08.91.20.6513 BOAT REPLACEMENT 0 0 33,900 33,900 33,107 33,107 0 410.08.91.20.6519 DRONE 0 7,548 0 0 992 992 0 410.08.91.20.6520 FX/REDMAN TRAINING EQUIPMENT 0 11,272 6,600 6,600 6,570 6,570 0 410.08.91.20.6521 RIFLE PLATE & CARRIER 0 12,123 0 0 0 0 0 410.08.91.20.6525 SHOOTING RANGE 0 0 0 0 0 0 75,300 410.08.91.20.6526 REMOTE AREA LIGHTING SYSTEM 0 0 3,500 3,500 7,006 3,442 0 410.08.91.20.6527 TRANSPORT SQUAD 0 0 85,735 85,735 40,883 85,735 0 410.08.91.20.6528 UTILITY VEHICLE 0 0 0 0 0 0 15,750 410.08.91.20.6550 FACILITY PLAN - PD NEW BLDG 29,739 167,290 350,000 350,000 165,104 332,767 30,000 TOTAL POLICE:74,854 271,381 479,735 479,735 307,690 491,751 121,050 VOLUNTEER FIRE SERVICES 410.08.91.21.6501 TC PUMPER 0 0 0 0 0 0 650,000 410.08.91.21.6502 AMKUS RESCUE TOOL 0 40,000 0 0 0 0 40,000 410.08.91.21.6503 COPY MACHINE/PAGERS/COMPUTERS 6,482 7,000 7,000 7,000 0 7,000 7,000 410.08.91.21.6509 TCVFD FIRE HOSE 4,932 5,000 5,000 5,000 0 5,000 5,000 410.08.91.21.6510 TCVFD FIRE HELMETS 7,453 5,566 8,000 8,000 0 8,000 0 410.08.91.21.6511 TCVFD FIRE GEAR 41,949 30,667 45,000 45,000 0 45,000 0 410.08.91.21.6512 TCVFD STABILIZING STRUTS 10,000 0 10,000 10,000 0 10,000 0 410.08.91.21.6514 TC TANKER 0 0 300,000 300,000 0 300,000 0 410.08.91.21.6515 TC BREATHING APPARATUSES 0 0 0 0 0 0 420,000 410.08.91.21.6518 TCVFD OTHER - EMS DEFIBS 21,000 0 0 0 0 0 0 TOTAL VOLUNTEER FIRE SERVICES:91,815 88,233 375,000 375,000 0 375,000 1,122,000 September 24, 2018 Page 58 Page 60 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 64 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2019 BUDGET 2016 2017 2018 2018 2018 2018 2019 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION RECOMMEND 08/31/18 September 24, 2018 EXPENDITURES (Continued): PW&D - ENGINEERING DIVISION 410.08.91.19.6503 WOODS/MOORLAND INTERSECTION 33,353 99,397 0 0 18,084 0 0 410.08.91.19.6504 BAY LANE DRIVE RECONSTRUCITON 0 213 0 0 536 0 0 410.08.91.19.6506 CRYSTALL LAKE PAVING 8,750 0 0 0 0 0 0 410.08.91.19.6507 HILLENDALE DRIVE RECONSTRUCT 0 0 0 0 493 0 200,000 410.08.91.19.6508 BRIDGE RECONSTRUCT OLD LOOMIS 159,304 25 0 0 0 0 200,000 410.08.91.19.6510 COMP PLAN UPDATE 0 0 42,500 42,500 10,125 42,500 0 TOTAL PW&D - ENGINEERING DIVISION:201,407 99,635 42,500 42,500 29,238 42,500 400,000 PW&D - PLANNING DIVISION 410.08.90.18.6518 DECORATIVE LIGHTING 0 0 0 0 0 0 10,000 TOTAL PW&D - PLANNING DIVISION:0 0 0 0 0 0 10,000 PW&D - PUBLIC WORKS DIVISION 410.08.93.51.6502 INDUSTRIAL PARK LIGHTING 12,263 0 0 0 0 0 0 410.08.93.51.6503 REPLACE/REPAIR ROOF 0 0 30,000 30,000 27,098 27,098 0 410.08.93.51.6507 PICK-UP TRUCK REPLACEMENT 26,941 47,871 40,000 40,000 31,580 32,404 63,500 410.08.93.51.6514 FRONT END LOADER 145,975 0 0 0 0 0 0 410.08.93.51.6515 LIGHT DUTY BOOM TRUCK 94,934 0 0 0 0 0 0 410.08.93.51.6516 SKID LOADER W/ BUCKET 55,389 0 0 0 0 0 0 410.08.93.51.6517 STUMP GRINDER 5,936 0 0 0 0 0 0 410.08.93.51.6519 GAS PUMP 0 0 0 0 19,435 0 0 410.08.93.51.6520 MOTOR GRADER 0 164,905 0 0 0 0 0 410.08.93.51.6521 CONCRETE MIXER 0 26,000 0 0 0 0 0 410.08.93.51.6522 ASPHALT ROLLER 0 0 0 0 0 0 30,000 410.08.93.51.6523 TRI-DECK MOWER 0 0 40,000 40,000 39,994 39,994 0 410.08.93.51.6524 OUTFRONT MOWER 0 0 30,000 30,000 30,000 30,000 0 410.08.93.51.6525 PAVEMENT STRIPER 0 0 0 0 0 0 17,000 410.08.93.51.6526 LEAF SUCKER MACHINE 0 0 25,000 25,000 0 25,000 0 410.08.93.51.6529 BUILDING ASPHALT & CONCRETE 0 0 0 0 0 0 280,000 410.08.93.51.6530 HOT PATCH GEN II 0 0 0 0 0 0 17,000 410.08.93.51.6531 KAGE SNOWPLOW 0 0 0 0 0 0 8,000 410.08.93.51.6532 MACHINE TOOLS 0 0 0 0 0 0 25,000 410.08.93.51.6533 SCISSOR LIFT 0 0 0 0 0 0 8,500 410.08.93.51.6534 TRAILERS 0 0 0 0 0 0 17,500 410.08.93.51.6550 FACILITY PLAN - CITY GARAGE 48,256 96,564 0 0 34,263 40,000 0 TOTAL PW&D - PUBLIC WORKS DIVISION:389,693 335,340 165,000 165,000 182,370 194,496 466,500 LIBRARY 410.08.90.71.6504 PARKING LOT SEAL COATING 0 0 0 0 0 0 7,000 410.08.90.71.6506 OUTDOOR LIGHTING IMPROVEMENTS 5,854 0 0 0 0 0 0 410.08.90.71.6507 CARPETING/FLOORING 0 0 50,000 50,000 30,000 50,000 19,000 410.08.90.71.6508 CHILDRENS AREA REDESIGN 0 20,060 292,037 292,037 219,556 292,037 0 410.08.90.71.6509 HVAC SYSTEM 0 44,390 0 0 0 0 0 410.08.90.71.6510 MEETING ROOM TECHNOLOGY 0 9,483 0 0 0 0 0 410.08.90.71.6511 PUBLIC FURNITURE 0 8,000 15,000 15,000 0 15,000 25,000 410.08.90.71.6512 STAFF WORKSTATIONS 0 4,175 0 0 0 0 0 410.08.90.71.6514 SECURITY CAMERAS 0 0 0 0 0 0 4,500 TOTAL LIBRARY:5,854 86,108 357,037 357,037 249,556 357,037 55,500 PW&D - RECREATION DIVISION 410.08.90.72.6501 RECREATION SOFTWARE 0 8,500 0 0 0 0 0 TOTAL PW&D - RECREATION DIVISION:0 8,500 0 0 0 0 0 TOTAL EXPENDITURES:1,087,332 935,194 1,645,584 1,645,584 902,379 1,729,912 2,312,269 OTHER FINANCING SOURCES/(USES): 410.20.00.00.8101 TRANSFER FROM GENERAL FUND 213,610 0 0 0 0 0 0 410.20.00.00.8503 TRANSFER FROM FED LIBRARY 0 0 89,537 89,537 89,537 89,537 0 410.20.00.00.8210 TRF FROM LANDFILL ACCOUNT 1,412,500 800,000 550,000 550,000 550,000 550,000 2,100,000 TOTAL OTHER FINANCING SOURCES/(USES):1,626,110 800,000 639,537 639,537 639,537 639,537 2,100,000 662,054 (63,194)(906,047)(906,047)(153,853)(981,286)(202,269) FUND BALANCE END OF YEAR 2015: 643,037 FUND BALANCE END OF YEAR 1,305,091 1,241,896 335,849 335,849 1,088,043 260,610 58,341 NET REVENUES OVER/(UNDER) EXPENDITURES: Page 59 Page 61 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 65 CITY OF MUSKEGO TAX INCREMENT DISTRICT #11 CAPITAL BORROWING FUND PROPOSED 2019 BUDGET 2016 2017 2018 2018 2018 2018 2019 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL DEPARTMENT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION PROPOSAL 8/31/18 REVENUES: 411.08.00.00.4150 GOVERNMENT GRANTS 500,000 0 0 0 0 0 0 411.08.00.00.4531 INTEREST ON INVESTMENTS 62 3,477 0 0 0 5,000 0 411.08.00.00.4565 UNDERWRITERS PREMIUM 0 0 0 0 0 0 0 411.08.91.19.8902 PROCEEDS FROM DEBT 0 0 0 0 0 0 0 411.20.99.01.8903 PROCEEDS FROM DEBT - DEVELOPER 1,550,000 0 316,170 316,170 0 0 316,170 411.20.00.00.8220 TRF FROM RESIDUAL TIF 0 500,000 53,534 53,534 53,534 53,534 0 411.20.00.00.8231 TRF FROM TID #11 - FUND 231 0 0 65,000 65,000 69,593 69,593 0 TOTAL REVENUES:2,050,062 503,477 434,704 434,704 123,127 128,127 316,170 EXPENDITURES: 411.08.91.19.5805 ATTORNEY 76,382 15,299 10,000 10,000 0 0 0 411.08.91.19.5810 AUDIT FEES 0 3,150 5,000 5,000 0 0 0 411.08.91.19.6001 NOTICES & PUBLICATIONS 184 0 0 0 0 0 0 411.08.91.19.6520 DEVELOPER INCENTIVES 1,459,690 485,000 921,480 921,480 0 0 921,480 411.08.91.19.7004 UNDERWRITERS DISCOUNT 0 0 0 0 0 0 0 411.08.91.19.7005 ISSUANCE FEES 4,030 0 0 0 0 0 0 411.30.00.00.9301 TRF TO DEBT SERVICE 0 32,622 0 0 0 0 0 TOTAL EXPENDITURES:1,540,286 536,071 936,480 936,480 0 0 921,480 NET REVENUES OVER/(UNDER) 509,776 (32,594)(501,776)(501,776)123,127 128,127 (605,310) FUND BALANCE END OF YEAR 509,776 477,182 (24,594)(24,594)600,310 605,310 (0) Page 60 Page 62 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 66 SECTION 9 SUPPLEMENTAL INFORMATION Page 61 Page 63 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 67 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 Page 64 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 68 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 $5,000 which are on an annual replacement schedule such as the Road Program and vehicles. Page 63 Page 65 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 69 EXPENDITURES (continued): Contingency Based on City Council policy (Resolution #53-2015), the annual operating budget should include at a minimum one-half percent (.50%) of the general fund total expenditures as a contingency amount to assist with unforeseen expenditures that may arise through the fiscal year. Other Financing Uses Includes transfers from the expenditure budget mainly to maintain the Compensated Absences Fund per Resolution #53-2015. For information and comparison purposes, provided are the following (see headings at the top of each of the pages in Section 3 - Revenues and Section 4 – Expenditures): Four prior years (2014 – 2017) actual revenues and expenditures 2018 adopted budget 2018 amended budget (most often same as adopted budget) 1st eight months of 2018 Estimate of total projected 2018 activity 2019 Department Request 2019 Mayor’s Proposal $ 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 Page 66 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 70 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 $553,534 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 25th, 2018 Page 65 Page 67 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 71 City of Muskego Tax Levy Worksheet - Proposed 2019 Budget Based Upon Assessor Information Total of General & Debt 2018 General Levy Debt Service Levy General & Debt Levy Proposed Approved Net New Growth No Change Admin Rec Increase 1.91%0.000% 1.585% Levy 12,616,243 10,676,898 2,139,345 12,816,243 200,000 Equalized Value of District W/O TID 2,884,817,600 2,993,157,400 2,993,157,400 2,993,157,400 Equalized Value of District W / TID 2,958,313,500 3,121,187,200 3,121,187,200 3,121,187,200 Assessed Value of District 2,933,437,810 2,969,267,354 2,969,267,354 2,969,267,354 Assessment Ratio 95.1326262733% 95.1326262733% TID Increment Equalized Value 73,495,900 128,029,800 128,029,800 128,029,800 Levy/Equalized Value of District W/O TID Mill rate (levy/eq value w/o Tid)0.0043733243 0.0035671021 0.0007147452 0.0042818473 Mill Rate x Eq. Val. Including TID New Levy to be Raised (mill x eq val w/ tid)12,937,664 11,133,593 2,230,854 13,364,447 New Levy / Assessed Val. of District per $1k Tax Rate 4.4104103259 3.7496095966 0.7513145244 4.5009241210 Tax Rate (Previous year)4.8720207786 3.6625340145 0.7478763114 4.4104103259 Difference (0.4616104527) 0.0870755821 0.0034382129 0.0905137950 Difference in Percentage -9.47%2.38%0.46%2.05% TID $ To Be Raised 321,421 456,695 91,509 548,204 Impact to $300,000 Valued house 27$ 2019 State Levy Limit - Net New Growth 2.045% x Prior Yr Less 2019 Personal Property Aid $49,801.74 → 1.65% Page 66 Page 68 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 72 $4.10 $4.20 $4.30 $4.40 $4.50 $4.60 $4.70 $4.80 $4.90 $5.00 2014 2015 2016 2017 2018 2019 Proposed* City Rate $4.91 $4.90 $4.89 $4.87 $4.41 $4.50 CITY OF MUSKEGO Mill Rates per $1,000 of Assessed Value *2018 rate reflects an assessment revaluation. Page 67 Page 69 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 73 $11,800,000 $12,000,000 $12,200,000 $12,400,000 $12,600,000 $12,800,000 $13,000,000 $13,200,000 $13,400,000 2014 2015 2016 2017 2017 2019 Proposed City Levy $12,441,739 $12,519,068 $12,650,736 $12,769,973 $12,937,664 $13,364,447 CITY OF MUSKEGO Tax Levies (General Fund, Debt Service & TID) Page 68 Page 70 of 70 Finalize 2019 Capital and Operating Budgets Packet Page 74 Distributed Tuesday, October 9th, 2018 W182 S8200 Racine Avenue, Muskego, WI 53150 Waukesha County, Wisconsin (262) 679-4100 Page 1 of 13 Review 2019 Water and Sewer Utility Budgets Packet Page 75 Schedule Statement of income and expense 1 Schedule of capital outlay 2 Schedule of changes in utility working capital 3 Water Fund Definitions 4 CONTENTS Page 2 of 13 Review 2019 Water and Sewer Utility Budgets Packet Page 76 Schedule 1 Page 1 2018 2019 2019 $ Change % Change 2017 Aug 31, 2018 2018 Adopted Proposed Adopted From 2018 From 2018 Actual Actual Projected Budget Budget Budget Budget Budget Operating revenue Sales of water: Sales to general customers $1,377,573 692,643 1,399,300 $1,360,055 $1,384,250 - 24,195 1.78% Private fire protection 41,997 22,139 42,500 42,500 43,000 - 500 1.18% Public fire protection 488,867 81,778 490,000 486,500 492,000 - 5,500 1.13% Other operating revenue 56,748 77,554 822,300 $61,250 58,000 - (3,250) -5.31% Rental of Water property - tower lease 113,959 35,755 103,435 103,435 108,605 - 5,170 5.00% Total operating revenue 2,079,145 909,869 2,857,535 2,053,740 2,085,855 - 32,115 1.56% Operating expenses Operation and maintenance: Source of supply expense 2,574 13,801 16,925 13,984 11,439 - (2,545) -18.20% Pumping expense 174,069 81,574 167,275 176,126 171,750 - (4,376) -2.48% Water treatment expense 29,744 19,400 32,250 31,726 31,581 - (145) -0.46% Transmission and distribution expense 533,297 147,599 426,425 152,641 213,634 - 60,992 39.96% Customer accounts expense 21,940 16,688 29,381 31,996 32,754 - 758 2.37% Administrative expense 381,704 271,002 350,463 382,900 378,722 - (4,178) -1.09% Total operation and maintenance expenses 1,143,328 550,064 1,022,719 789,373 839,879 - 50,505 6.40% Depreciation 809,824 - 818,000 825,000 826,250 - 1,250 0.15% Taxes 528,609 19,018 546,925 577,495 557,371 - (20,124) -3.48% Total operating expenses 2,481,762 569,082 2,387,644 2,191,868 2,223,500 - 31,632 1.44% Net operating income (loss)(402,617) 340,787 469,891 (138,128) (137,645) - 483 0.35% Add non-operating income - interest 33,666 15,804 50,573 30,761 51,011 - 20,250 65.83% Income before non-operating expenses (368,952) 356,591 520,464 (107,367) (86,634) - 20,733 19.31% Deduct non-operating expenses Interest on advances from municipality and revenue bonds 170,585 102,243 154,390 154,390 150,000 - (4,390) -2.84% Total non-operating expenses 170,585 102,243 154,390 154,390 150,000 - (4,390) -2.84% Net income (loss) before capital contributions $ (539,536) 254,348 366,074 (261,757) (236,634) - 25,123 9.60% CITY OF MUSKEGO WATER PUBLIC UTILITY STATEMENT OF INCOME AND EXPENSE 2019 BUDGET Page 3 of 13 Review 2019 Water and Sewer Utility Budgets Packet Page 77 Schedule 2 Page 2 Estimated 2018 2018 2019 2019 Total Adopted Proposed Adopted Funding Cost Budget Budget Budget 1.2018 Capital Additions: Meters (B) 85,000 100,000 Truck - 25% DPW Replacement (B) - 46,875 Truck - 50% Water / Sewer (B) 15,926 17,000 Scada Maintenance (B) 15,000 20,000 PW Facility Project (30% Utility portion)(C) 233,675 468,666 Muskego Lakes Middle School (net funding)(B) - 200,000 12" Watermain Upgrade MNSD (B) 215,000 215,000 Water Study (B) 45,000 45,000 $609,601 1,112,541 - - 2.2019 Capital Additions: Meters (B) 100,000 - Truck - 25% DPW Replacement (B) 48,845 - Bobcat Skid-Steer Loader (Water & Sewer)(B) 34,000 - Scada Maintenance (B) 5,000 - Scissor Lift (PW, Water & Sewer)(C) 4,250 - (B) - - - - 192,095 - Grand Total $609,601 1,112,541 192,095 - Notes: (A) - Financed by borrowings. (B) - Financed by working capital / Depreciation Fund (C) - Anticipated to be financed by a Sewer Utility Subsidy (D) - Anticipated to be financed by a stimulus grant (E) - Anticipated to be financed by assessments CITY OF MUSKEGO WATER PUBLIC UTILITY SCHEDULE OF CAPITAL OUTLAY COSTS PROJECTED 2018 AND 2019 BUDGET Page 4 of 13 Review 2019 Water and Sewer Utility Budgets Packet Page 78 Schedule 3 Page 3 Operation and Debt Maintenance Construction Depreciation Service Fund Fund Fund Fund Total Funds provided From operations: Net income (loss) for year $ (236,634) - - - (236,634) Add charges to income not requiring funds: Depreciation 650,000 - 20,000 156,250 826,250 Amortization - - - 150,000 150,000 Amortization on water tower - - - - - Transfer working capital to other funds (192,095) 192,095 - - - Implicit cash subsidy from Sewer Utility - - Proceeds from borrowing - - - - - Increases in collection of special assessments - - - 35,000 35,000 Total funds provided (applied)221,271 192,095 20,000 341,250 774,616 Funds applied Principal payments on debt - - - 681,625 681,625 Capital outlay 192,095 - 192,095 Paid to utility for implicit cash subsidy - - - - - Total funds applied - 192,095 - 681,625 873,720 Interfund transfers - interest earnings (27,500) - 2,500 25,000 - Increase (decrease) in working capital 193,771 - 22,500 (315,375) (99,104) Working capital, beginning of year 446,682 - 199,090 1,167,049 1,812,821 Working capital, end of year $640,453 - 221,590 851,674 1,713,717 43.38% #DIV/0! 11.30% -27.02% -5.47% CITY OF MUSKEGO WATER PUBLIC UTILITY SCHEDULE OF CHANGES IN UTILITY WORKING CAPITAL 2019 BUDGET Page 5 of 13 Review 2019 Water and Sewer Utility Budgets Packet Page 79 Schedule 4 Page 4 FUND DESCRIPTION Operations and Maintenance Recommended to fund 3 months of operations and maintenance costs. Construction Accounts for borrowed funds or interfund transfers from working capital to cover the cost of capital projects. Depreciation Is available for the acquisition of capital equipment not financed by a revenue bond issue. Debt Service Accounts as a reserve for a required percentage of the annual principal and interest payments on the outstanding debt. CITY OF MUSKEGO WATER UTILITY WORKING CAPITAL FUND DESCRIPTIONS 2019 BUDGET Page 6 of 13 Review 2019 Water and Sewer Utility Budgets Packet Page 80 Distributed Tuesday, October 9th, 2018 W182 S8200 Racine Avenue, Muskego, WI 53150 Waukesha County, Wisconsin (262) 679-4100 Page 7 of 13 Review 2019 Water and Sewer Utility Budgets Packet Page 81 Schedule Page Statement of income and expense 1 1-2 Schedule of capital outlay 2 3 Schedule of changes in utility working capital: 2019 Budget 3 4 Sewer Fund Definitions 4 5 CONTENTS Page 8 of 13 Review 2019 Water and Sewer Utility Budgets Packet Page 82 Schedule 1 Page 1 2018 2019 2019 $ Change % Change 2017 Aug. 31, 2018 2018 Adopted Proposed Adopted From 2018 From 2018 Actual Actual Projected Budget Budget Budget Budget Budget Operating revenues Sewer service charges $ 6,235,256 3,123,307 6,214,750 6,176,750 6,195,000 - 18,250 0.30% Miscellaneous revenues 13,277 6,460 11,460 12,500 11,750 - (750) -6.00% Total operating revenues 6,248,533 3,129,767 6,226,210 6,189,250 6,206,750 - 17,500 0.28% Operating expenses Operation and maintenance: Milwaukee Metropolitan Sewerage District: Capital charge 3,834,221 3,744,349 3,744,349 3,800,000 3,766,023 - (33,977) -0.89% User charge 1,150,719 651,871 1,269,562 1,253,516 1,325,933 - 72,417 5.78% Town of Norway - User charge 223,617 137,897 285,000 360,000 300,000 - (60,000) -16.67% Supervision and labor 401,027 275,707 453,809 462,269 470,230 - 7,961 1.72% Supplies and expense 19,042 10,685 26,500 28,000 34,000 - 6,000 21.43% Maintenance: Odor control 28,108 43,292 50,000 22,500 50,000 - 27,500 122.22% Building and structures 13,559 8,650 15,500 18,000 16,750 - (1,250) -6.94% General plant safety equipment 1,613 2,092 5,000 7,000 7,000 - - 0.00% Sewerage collection system 57,266 50,434 100,000 125,000 125,000 - - 0.00% I & I reduction - - 45,000 100,000 100,000 - - 0.00% Electricity 130,292 77,549 131,000 125,500 132,000 - 6,500 5.18% Transportation expense 12,841 8,825 18,000 20,000 20,000 - - 0.00% 5,872,306 5,011,352 6,143,720 6,321,785 6,346,936 - 25,151 0.40% Customers' account expenses: Accounting and collection 51,250 35,342 56,750 58,390 59,776 - 1,386 2.37% Meter expense 30,713 - 32,500 32,500 32,750 - 250 0.77% 81,962 35,342 89,250 90,890 92,526 - 1,636 1.80% General expenses: Office Salaries 57,314 38,264 57,300 64,090 59,976 - (4,114) -6.42% Employee pensions and benefits 288,334 133,685 247,947 253,026 261,973 - 8,947 3.54% Unemployment compensation - - 1,000 2,000 2,000 - - 0.00% Office supplies and expenses 65,123 36,224 75,270 79,880 82,375 - 2,495 3.12% Outside services 56,589 26,945 61,743 71,243 67,081 - (4,162) -5.84% 467,359 235,118 443,260 470,239 473,404 - 3,166 0.67% Total operation and maintenance 6,421,627 5,281,812 6,676,230 6,882,913 6,912,866 - 29,953 0.44% Depreciation 1,068,493 - 1,080,000 $1,120,000 $1,090,000 - ($30,000) -2.68% Total operating expenses 7,490,121 5,281,812 7,756,230 8,002,913 8,002,866 - (47) 0.00% Net operating income (loss) (forward)(1,241,588) (2,152,045) (1,530,020) (1,813,663) (1,796,116) - 17,547 0.97% CITY OF MUSKEGO SEWER UTILITY STATEMENT OF INCOME AND EXPENSE 2019 BUDGET Page 9 of 13 Review 2019 Water and Sewer Utility Budgets Packet Page 83 Schedule 1 Page 2 2018 2019 2019 $ Change % Change 2017 Aug. 31, 2018 2018 Adopted Proposed Adopted From 2018 From 2018 Actual Actual Projected Budget Budget Budget Budget Budget Net operating income (loss) (forwarded)$ (1,241,588) (2,152,045) (1,530,020) (1,813,663) (1,796,116) - 17,547 0.97% Add non-operating income Interest from investments 134,186 10,471 265,000 95,000 270,000 - 175,000 184.21% MMSD I&I Subsidy - - 125,000 250,000 250,000 - - 0.00% Interest income on RCA's and special assessments 11,508 16,128 16,128 8,900 10,719 - 1,819 20.44% Sewer Connection Fees 29,000 17,500 32,000 32,250 30,000 - (2,250) -6.98% Total non-operating income 174,694 44,098 438,128 386,150 560,719 - 174,569 45.21% Income before non-operating expenses (1,066,894) (2,107,947) (1,091,892) (1,427,513) (1,235,397) - 192,116 13.46% Deduct non-operating expenses I&I MMSD Program - - 125,000 250,000 250,000 - - 0.00% Total non-operating expenses - - 125,000 250,000 250,000 - - #DIV/0! Net income (loss) before capital contributions $ (1,066,894) (2,107,947) (1,216,892) (1,677,513) (1,485,397) - 192,116 11.45% CITY OF MUSKEGO SEWER UTILITY STATEMENT OF INCOME AND EXPENSE (Concluded) 2019 BUDGET Page 10 of 13 Review 2019 Water and Sewer Utility Budgets Packet Page 84 Schedule 2 Page 3 2018 Estimated 2018 2019 2019 Total Adopted Proposed Adopted Description Funding Cost Budget Budget Budget 1.2018 Capital Projects Truck - 25% DPW Replacement (C )- 46,875 Truck - 50% Water/Sewer (C )15,926 17,000 Lift Station Upgrades (C )90,000 90,000 PW Facility Project (70% of Utility portion) (C )545,250 468,666 SCADA Upgrade (C )30,000 30,000 - - $ 681,176 652,541 - - 2.2019 Capital Projects Scissor Lift (PW, Water & Sewer)(C )- - 4,250 - SCADA Upgrade (C )5,000 - Bobcat Skid-Steer Loader (Water & Sewer) (C )- - 34,000 - Truck - 25% DPW Replacement (C )- - 49,745 Truck & Camera (C )- - 260,000 - Sewer Study (C )- - 50,000 Lift Station #8 (C )852,000 Lift Station Upgrades (C )- - 40,000 - $- - 1,294,995 - $681,176 652,541 1,294,995 - Note A: Anticipated to be financed with available construction funds Note B: Anticipated to be financed with borrowings Note C: Finance with working capital Note D: Finance with replacement funds Note E: Finance with reserve capacity assessment funds Note F: Reimbursement from MMSD Note G: Reimbursement from Franklin Grand Total CITY OF MUSKEGO SEWER UTILITY SCHEDULE OF CAPITAL OUTLAY Page 11 of 13 Review 2019 Water and Sewer Utility Budgets Packet Page 85 Schedule 3 Page 4 Non-TIF Operation Reserve and Special Equipment Capacity Maintenance Redemption Replacement Assessment Construction Fund Fund Fund Fund Fund Total Funds provided From operations: Net income (loss) for the year $ (1,485,397) - - - - (1,485,397) Add charges to income not requiring funds: Depreciation 1,090,000 - - - - 1,090,000 Amortization: Debt discount - - - - Manhole Rehabilitation and Mapping Projects - - - - - - MMSD Funding 250,000 - 250,000 Less: Other - Implicit Cash Subsidy to Water Utility - - - - - - Funds provided from operations (145,397) - - - - (145,397) Increases in: Collection of special assessments 4,500 - - 350,000 - 354,500 Other contributed capital collection- RCA Landfill - - - - - - Total funds provided (140,897) - - 350,000 - 209,103 Funds applied Principal payments on debt - - - - - - Capital outlay (Schedule 6 for Construction Fund)- - - - 1,294,995 1,294,995 Total funds applied - - - - 1,294,995 1,294,995 Interfund transfers - net Interest earnings (19,250) - 19,250 - - - Equipment replacement (26,350) - 26,350 - - - Sewer Connection fees (30,000) - - 30,000 - - Transfer to Construction Fund (402,995) - - (892,000) 1,294,995 - Transfer for debt retirement reserve - - - - - - RCA funds used to finance MMSD capital charge - - - - - - Total transfers (478,595) - 45,600 (862,000) 1,294,995 - Increase (decrease) in working capital (619,492) - 45,600 (512,000) - (1,085,892) Working capital, beginning of year 6,047,121 - 946,419 7,135,297 - 14,128,837 Working capital, end of year $ 5,427,629 - 992,019 6,623,297 - 13,042,945 -10.24% 0.00% 4.82% -7.18% 0.00% -7.69% CITY OF MUSKEGO SEWER UTILITY SCHEDULE OF CHANGES IN UTILITY WORKING CAPITAL 2019 BUDGET Page 12 of 13 Review 2019 Water and Sewer Utility Budgets Packet Page 86 Schedule 4 Page 5 FUND DESCRIPTION Operations and Maintenance Required to fund, at a minimum, 3 months of operations and maintenance costs. Special Redemption Accounts as a reserve for a percentage of annual principal and interest payments, as required by the debt covenants. Equipment Replacement Fund Used for significant mechanical equipment replacements as required by the DNR. Non-TIF - RCA Includes reserves established to account for capacity assessment levies restricted to finance related capital and/or debt service costs. Construction Accounts for borrowed funds or interfund transfers from working capital to cover the cost of capital projects. MMSD Capital Charge Funding 77.83% = Utility rates & 22.17% = Reserve Capacity Assessments (Prior to 2007, 27.83% was funded by positive tax increments from TID's #2-#7) CITY OF MUSKEGO SEWER UTILITY WORKING CAPITAL FUND DESCRIPTIONS 2019 BUDGET Page 13 of 13 Review 2019 Water and Sewer Utility Budgets Packet Page 87 CITY OF MUSKEGO HEALTH INSURANCE RENEWAL OPTIONS - UPDATE EFFECTIVE JANUARY 1ST, 2019 SUMMARY OPTIONS:Page # 1 » Transition Current Plan from a mid-year to a calendar year renewal; reflects a 1 5% increase in rates or $76,720 budget impact. OR »No change to Current Plan and revisit health insurance options next April, 2019. 2 » Three (3) Alternatives for Transition from a Health Reimbursment Plan to a 2 Health Savings Account with a July 1st Renewal (amounts do not reflect funding) * Changing to a calendar year would include a 5% increase in rates across the board. Savings ~Option 1 Plan - Non-Embedded $2,500/$5,000 Deductible ($374,937) Option 2 Plan - Embedded $2,600/$5,200 Deductible ($267,682) Option 3 Plan - Embedded $3,000/$6,000 Deductible ($315,864) 3 » Four (4) Options for funding the Health Savings Account with a July 1st Renewal 3 100%75%50%25% Option #1 = ($47,687) ($129,499) ($211,312) ($293,124) Option #2 = $59,568 ($22,244) ($104,057) ($185,869) Option #3 = $11,386 ($70,426) ($152,239) ($234,051) Funding - Cost/(Savings) Page 1 of 4 Health Insurance Options Update Packet Page 88 CITY OF MUSKEGO HEALTH INSURANCE RENEWAL OPTIONS - UPDATE EFFECTIVE JANUARY 1ST, 2019 1 Current Health Reimbursement Account Plan (HRA) a Premiums up 5% if transition to a Calendar year renewal vs. July 1st * Increase due to additional experience over the last few months. b Keep current renewal plan in place & provide updates in April, 2019 (experience may level off and have less impact to renewal rates) Health Insurance Participant Coverage Level Individual Individual Monthly Monthly Annual Premium Monthly Monthly Annual Premium Statewide Plan Descriptions:Current City 90%$786.45 $19,661.18 $235,934.10 $825.77 $20,644.23 $247,730.81 Employee 10%$87.38 $2,184.58 $26,214.90 $91.75 $2,293.80 $27,525.65 Embedded City 90%$1,652.69 $33,053.76 $396,645.12 $1,735.32 $34,706.45 $416,477.38 $3,000/$6,000 Employee 10%$183.63 $3,672.64 $44,071.68 $192.81 $3,856.27 $46,275.26 $6,000/$12,000 City 90%$2,348.47 $75,151.01 $901,812.10 $2,465.89 $78,908.56 $946,902.70 $3,500/$7,500 Employee 10%$260.94 $8,350.11 $100,201.34 $273.99 $8,767.62 $105,211.41 $7,000/$15,000 10%/30% $127,865.94 $1,534,391.32 $134,259.24 $1,611,110.88 $7,350 $14,207.33 $170,487.92 $14,917.69 $179,012.32 $14,700 $10 $6,393.30 $76,719.57 $15/$30 $710.37 $8,524.40 $250 $10/$25/$35Rx Copay Deductible Basis Deductible - Single Deductible - Family Out of Pocket - Single (in/out) Out of Pocket - Family (in/out) Coinsurance (in/out) Maximum OOP Single (in)* Maximum OOP Family (out)* Teledoc Copay OV Copay (primary/specialty) ER Copay Renewal Rates Effective 01/01/2019 Total Participant Total Premium Increase - City Limited Family 20 Family 32 Total Premium Cost - City Total Premium Cost - Employee Current Rates Premium Effective 07/01/2018 Contribution Total Participant Single 25 Total Premium Increase - Employee Page 1Page 1Page 2 of 4 Health Insurance Options Update Packet Page 89 CITY OF MUSKEGO HEALTH INSURANCE RENEWAL OPTIONS - UPDATE EFFECTIVE JANUARY 1ST, 2019 2 Transition to a Health Savings Account (HSA) with a July 1st Renewal (Amounts reflect no change from June 26th Presentation) Note: Transitioning to a calendar year renewal would require a 5% increase to the rates below. Health Insurance Participant Coverage Level Individual Individual Individual Monthly Monthly Annual Premium Monthly Monthly Annual Premium Monthly Monthly Annual Premium City 90%$661.09 $16,527.15 $198,325.80 $716.06 $17,901.45 $214,817.40 $691.36 $17,284.05 $207,408.60 Employee 10%$73.45 $1,836.35 $22,036.20 $79.56 $1,989.05 $23,868.60 $76.82 $1,920.45 $23,045.40 City 90%$1,389.25 $27,784.98 $333,419.76 $1,504.77 $30,095.46 $361,145.52 $1,452.88 $29,057.58 $348,690.96 Employee 10%$154.36 $3,087.22 $37,046.64 $167.20 $3,343.94 $40,127.28 $161.43 $3,228.62 $38,743.44 City 90%$1,974.12 $63,171.94 $758,063.23 $2,138.28 $68,425.06 $821,100.67 $2,064.54 $66,065.18 $792,782.21 Employee 10%$219.35 $7,019.10 $84,229.25 $237.59 $7,602.78 $91,233.41 $229.39 $7,340.58 $88,086.91 $119,426.74 $1,433,120.88 $129,357.74 $1,552,292.88 $124,896.46 $1,498,757.52 ($22,646.53)($271,758.36)($12,715.53)($152,586.36)($17,176.81)($206,121.72) -15.94%-8.95%-12.09% ($20,381.88)($244,582.52)($11,443.98)($137,327.72)($15,459.13)($185,509.55) ($10,862.83)($130,354.00)($10,862.83)($130,354.00)($10,862.83)($130,354.00) ($31,244.71)($374,936.52)($22,306.81)($267,681.72)($26,321.96)($315,863.55) Statewide Plan Descriptions:Option #1 Option #2 Option #3 Non-Embedded**Embedded Embedded $2,500/$5,000 $2,600/$5,200 $3,000/$6,000 $5,000/$10,000 $5,200/$10,400 $6,000/$12,000 $5,500/$11,000 $3,600/$8,200 $4,000/$9,000 $11,000/$22,000 $7,200/$16,400 $8,000/$18,000 20%/40%10%/30%10%/30% $0 $0 $0 $0 $0 $0 Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance Deductible & Coinsurance *Maximum in-network Out-of-Pocket for current plan includes deductible, coinsurance and all copays. HSA/HDHP Alternative Plans Single 25 Contribution Effective 01/01/2019 Option 1 Option 2 Option 3 Total Participant Total Participant Total Participant Premium Out of Pocket - Single (in/out) Out of Pocket - Family (in/out) Limited Family 20 Family 32 Total Premium Cost Deductible - Family Total Premium Reduction % Total Premium Savings Less 10% employee contribution 2017 HRA Utilization ($2,750 / $5,500) Plan Termination Savings Projected Net Savings Deductible Basis Deductible - Single Rx Copay ** Non-Embedded vs. Embedded . This makes a difference with family coverage; and is different than the current coverage with a copay type plan. Under a non-embedded deductible plan, the total family deductible must be met before WPS starts paying for healthcare services for any individual family member. This applies to deductibles < $2600. Any HDHP deductibles quoted at $2600 (single) or higher will be shown as an embedded deductible. This means that for family coverage, an embedded deductible is the individual deductible amount for each covered person, embedded within the family deductible. So in this case, one person in the family can reach the individual or single deductible amount and WPS will begin paying for services (similar to a copay plan). Coinsurance (in/out) Maximum OOP Single (in)* Maximum OOP Family (out)* Teledoc Copay OV Copay (primary/specialty) ER Copay Page 2Page 3 of 4 Health Insurance Options Update Packet Page 90 CITY OF MUSKEGO HEALTH INSURANCE RENEWAL OPTIONS - UPDATE EFFECTIVE JANUARY 1ST, 2019 3=City HSA Contribution Alternatives (based on 3 Alternates on page 2): Option #1 Single 25 $2,750 $68,750 $2,063 $51,563 $1,375 $34,375 $688 $17,188 Limited Family 20 $4,125 $82,500 $3,094 $61,875 $2,063 $41,250 $1,031 $20,625 Family 32 $5,500 $176,000 $4,125 $132,000 $2,750 $88,000 $1,375 $44,000 Total $12,375 $327,250 $9,281 $245,438 $6,188 $163,625 $3,094 $81,813 Net Estimated Cost / (Savings)($47,687)($129,499)($211,312)($293,124) Employee Maximum Exposure (Family In-Network)$8,132 $9,507 $10,882 $12,257 Employee Maximum Exposure (Family Out-Network)$19,132 $20,507 $21,882 $23,257 Option #2 Single 25 $2,750 $68,750 $2,063 $51,563 $1,375 $34,375 $688 $17,188 Limited Family 20 $4,125 $82,500 $3,094 $61,875 $2,063 $41,250 $1,031 $20,625 Family 32 $5,500 $176,000 $4,125 $132,000 $2,750 $88,000 $1,375 $44,000 Total $12,375 $327,250 $9,281 $245,438 $6,188 $163,625 $3,094 $81,813 Net Estimated Cost / (Savings)$59,568 ($22,244)($104,057)($185,869) Employee Maximum Exposure (Family In-Network)$4,551 $5,926 $7,301 $8,676 Employee Maximum Exposure (Family Out-Network)$13,751 $15,126 $16,501 $17,876 Option #3 Single 25 $2,750 $68,750 $2,063 $51,563 $1,375 $34,375 $688 $17,188 Limited Family 20 $4,125 $82,500 $3,094 $61,875 $2,063 $41,250 $1,031 $20,625 Family 32 $5,500 $176,000 $4,125 $132,000 $2,750 $88,000 $1,375 $44,000 Total $12,375 $327,250 $9,281 $245,438 $6,188 $163,625 $3,094 $81,813 Net Estimated Cost / (Savings)$11,386 ($70,426)($152,239)($234,051) Employee Maximum Exposure (Family In-Network)$5,253 $6,628 $8,003 $9,378 Employee Maximum Exposure (Family Out-Network)$15,253 $16,628 $18,003 $19,378 100% of Current HRA Amount 25% Reduction 50% Reduction 75% Reduction Funding 100% of Current HRA Amount 25% Reduction 50% Reduction 75% Reduction Funding 100% of Current HRA Amount 25% Reduction 50% Reduction 75% Reduction Funding Page 3 * 2019 HSA Annual Contribution Limits: Single = $3,500 Family = $7,000 Page 4 of 4 Health Insurance Options Update Packet Page 91