The URL can be used to link to this page

COMMON COUNCIL Packet - 10/22/2018CITY OF MUSKEGO COMMON COUNCIL AGENDA 10/22/2018 6:00 PM Muskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER PLEDGE OF ALLEGIANCE ROLL CALL STATEMENT OF PUBLIC NOTICE COMMUNICATIONS FROM THE MAYOR'S OFFICE Announcements PUBLIC HEARING To hear any citizen on the proposed 2019 City Budget. CITY OFFICIALS' REPORTS COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW FUTURE AGENDA ITEMS ADJOURNMENT NOTICE IT IS POSSIBLE THAT MEMBERS OF AND POSSIBLY A QUORUM OF MEMBERS OF OTHER GOVERNMENTAL BODIES OF THE MUNICIPALITY MAY BE IN ATTENDANCE AT THE ABOVE-STATED MEETING TO GATHER INFORMATION; NO ACTION WILL BE TAKEN BY ANY GOVERNMENTAL BODY AT THE ABOVE-STATED MEETING OTHER THAN THE GOVERNMENTAL BODY SPECIFICALLY REFERRED TO ABOVE IN THIS NOTICE. ALSO, UPON REASONABLE NOTICE, EFFORTS WILL BE MADE TO ACCOMMODATE THE NEEDS OF DISABLED INDIVIDUALS THROUGH APPROPRIATE AIDS AND SERVICES. FOR ADDITIONAL INFORMATION OR TO REQUEST THIS SERVICE, CONTACT MUSKEGO CITY HALL, (262) 679-4100. Packet Page 1 Presented Tuesday, September 25th, 2018 W182 S8200 Racine Avenue, Muskego, WI 53150 Waukesha County, Wisconsin (262) 679-4100 Page 1 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 2 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 To hear any citizen on the proposed 2019 City Budget. Packet Page 3 SECTION 1 MAYOR’S SUMMARY COMMENTS Page 1 Page 3 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 4 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 To hear any citizen on the proposed 2019 City Budget. Packet Page 5 Expenditures The proposed 2019 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a 1.51% 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 $0.09 cents as compared to the 2018 rate. Like previous adopted budgets, this proposed budget stays within the state imposed levy limit and does not utilize any allowable unused prior years levy capacity; while enhancing services for a growing community that are important to the citizens and achieves the Council goals. There is also no utilization of prior years’ surplus funds. Budget Process: The Committee of the Whole will receive the 2019 Proposed Budget based on Council approved goals for initial review on Tuesday, September 25th, 2019. Committee of the Whole meetings will follow to further discuss, review and finalize the budget. If there are specific questions regarding any line item, I encourage Council members to contact the respective Department Head in advance to discuss the item(s) to aid in identifying the precise information desired. Mayor Kathy Chiaverotti Page 3 Page 5 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 6 SECTION 2 DRAFT PUBLIC HEARING NOTICE Page 4 Page 6 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 7 from 8:00 AM to 4:30 PM. Sharon Mueller, Finance and Administration Director SUMMARY OF REVENUE AND EXPENSE GENERAL AND DEBT BUDGET ESTIMATED BUDGET % CHANGE SERVICE FUNDS 2018 12/31/18 2019 (DECREASE) TAXES 12,688,243 12,686,519 12,887,493 * INTERGOVERNMENTAL 1,960,646 2,038,565 1,946,006 LICENSES AND PERMITS 804,995 812,889 865,195 FINES, FORFEITURES AND PENALTIES 310,000 300,000 300,000 PUBLIC CHARGES FOR SERVICES 703,204 611,640 666,752 INTERGOVERNMENTAL CHARGES FOR SERV 156,000 154,000 157,500 MISCELLANEOUS 273,070 316,571 350,485 INTERDEPARTMENTAL CHARGES FOR SERV 233,350 94,550 246,600 TOTAL REVENUES 17,129,508$ 17,014,734$ 17,420,031 1.70% GENERAL GOVERNMENT 2,332,659 2,253,487$ 2,309,467 PUBLIC SAFETY 6,904,481 6,853,960 7,087,710 HEALTH AND SANITATION 3,700 3,696 3,706 PUBLIC WORKS 2,739,856 2,729,164 2,869,554 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 1,058,500 UNCLASSIFIED 223,767 - 80,000 DEBT SERVICE 3,018,226 3,223,156 4,212,335 TOTAL EXPENDITURES 18,496,889$ 18,212,328$ 19,930,021 7.75% 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 Council Chambers 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 To hear any citizen on the proposed 2019 City Budget. Packet Page 8 SECTION 3 PROPOSED 2019 REVENUE BUDGET Page 6 Page 8 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 9 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% $10,676,898 100.09.80.00.4002 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% $35,000 100.09.80.00.4006 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% $12,750 100.09.80.00.4007 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% $2,500 100.09.80.00.4008 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%$21,000 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%$10,748,148 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% $12,000 100.02.20.01.4128 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% $25,000 100.02.21.00.4124 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% $110,000 100.04.51.01.4132 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 $1,175,478 $1,175,478 ($84,265) -6.69% $1,175,478 100.04.51.01.4133 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! $1,556 100.05.71.00.4150 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% $117,784 100.09.80.00.4120 PERSONAL PROPERTY AID $0 $0 $0 $0 $0 $0 $0 $0 $49,718 $49,718 $49,718 #DIV/0! $49,718 100.09.80.00.4121 STATE SHARED REVENUES $427,489 $428,245 $425,191 $424,635 $432,931 $432,931 $64,940 $432,931 $434,620 $434,620 $1,689 0.39% $434,620 100.09.80.00.4122 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% $10,350 100.09.80.00.4123 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%$9,500 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 $1,946,006 $1,946,006 ($14,640)-0.75%$1,946,006 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% $22,500 100.01.02.00.4242 PUBLIC AND SPECIAL GATHERING $210 $190 $290 $220 $200 $200 $210 $210 $200 $200 $0 0.00% $200 100.01.02.00.4243 PUBLICATIONS $480 $470 $480 $430 $450 $450 $460 $460 $450 $450 $0 0.00% $450 100.01.02.00.4244 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% $10,500 100.01.02.00.4245 CIGARETTES $1,600 $1,600 $1,500 $1,300 $1,500 $1,500 $1,600 $1,600 $1,500 $1,500 $0 0.00% $1,500 100.01.02.00.4247 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% $2,000 100.01.02.00.4248 ARCHERY $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $0 0.00% $20 100.01.02.00.4250 JUNK LICENSES $75 $75 $75 $75 $75 $75 $75 $75 $75 $75 $0 0.00% $75 100.01.02.00.4251 DANCE HALL $505 $525 $515 $580 $500 $500 $680 $680 $500 $500 $0 0.00% $500 100.01.02.00.4254 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% $2,800 100.01.02.00.4262 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% $14,000 100.01.02.00.4265 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% $1,500 100.01.02.00.4266 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% $2,000 100.01.02.00.4279 EXPLOSIVE STORAGE LICENSE $100 $100 $100 $100 $100 $100 $100 $100 $100 $100 $0 0.00% $100 100.01.02.00.4304 STATEMENT OF PROPERTY STATUS $3,560 $3,910 $3,920 $3,610 $4,000 $4,000 $5,600 $3,500 $3,750 $3,750 ($250) -6.25% $3,750 100.01.02.00.4307 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% $5,000 100.01.02.00.4308 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% $170,000 100.02.20.01.4305 DOG APPREHENSION $840 $900 $840 $990 $800 $800 $480 $800 $800 $800 $0 0.00% $800 100.02.25.00.4250 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% $624,575 100.02.25.00.4280 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% $1,250 100.05.72.02.4271 BEER PERMIT FEES (PARKS)$170 $190 $320 $280 $675 $675 $510 $550 $675 $675 $0 0.00% $675 100.06.18.01.4260 EXTRACTIVE $810 $2,649 $2,698 $1,894 $800 $800 $650 $800 $1,000 $1,000 $200 25.00%$1,000 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%$865,195 October 15, 2018 Page 7 Page 9 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 10 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 October 15, 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% $300,000 100.01.08.00.4272 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%$300,000 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% $10,000 100.01.06.00.4310 COPY FEES $353 $124 $20 $11 $50 $50 $2 $25 $20 $20 ($30) -60.00% $20 100.01.06.00.4311 VENDING MACHINE REVENUE $1,642 $1,710 $1,198 $1,012 $1,200 $1,200 $388 $500 $750 $750 ($450) -37.50% $750 100.01.06.00.4532 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% $500 100.01.06.00.4541 JURY DUTY/ FEES REIMB $0 $21 $0 $76 $0 $0 $152 $152 $50 $50 $50 #DIV/0!$50 100.01.06.00.4542 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% $45,000 100.01.06.00.4548 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% $3,750 100.02.20.01.4542 WITNESS FEES/COURT COSTS-MISC $194 $176 $182 $238 $200 $200 $16 $200 $200 $200 $0 0.00% $200 100.04.19.00.4348 ENGINEERING REVIEW FEES $26,335 $16,355 $24,041 $19,673 $16,500 $16,500 $11,390 $16,500 $16,500 $16,500 $0 0.00% $16,500 100.04.51.01.4278 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% $2,500 100.04.51.01.4312 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% $35,000 100.04.51.01.4332 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% $5,000 100.04.51.01.4533 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% $1,000 100.04.51.10.4308 WEED CUTTING $952 $770 $450 $190 $400 $400 $685 $700 $500 $500 $100 25.00% $500 100.05.71.00.4274 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% $1,300 100.05.71.00.4313 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% $17,000 100.05.71.00.4314 LIBRARY TAXABLE REVENUE $8,771 $9,507 $9,210 $7,908 $9,000 $9,000 $6,016 $9,000 $9,000 $9,000 $0 0.00% $9,000 100.05.71.00.4542 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% $1,000 100.05.71.00.4552 LIBRARY FRIENDS REVENUE $0 $0 $4,936 $6,945 $0 $0 $3,505 $5,000 $5,000 $5,000 $5,000 #DIV/0! $5,000 100.05.72.02.4314 SEASON PASSES (Taxable)$0 $16,959 $16,387 $16,293 $17,000 $17,000 $12,309 $13,000 $16,000 $16,000 ($1,000) -5.88% $16,000 100.05.72.02.4315 IDLE ISLE LAUNCH (Taxable)$39,084 $18,725 $20,359 $16,552 $20,000 $20,000 $13,555 $15,000 $20,000 $20,000 $0 0.00% $20,000 100.05.72.02.4316 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 $18,265 $31,750 $15,000 $15,000 $5,500 57.89% $15,000 100.05.72.02.4537 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 $190 $192 $1,000 $1,000 $1,000 #DIV/0! $1,000 100.05.72.10.4321 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% $3,600 100.05.72.10.4325 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% $11,500 100.05.72.10.4326 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% $1,500 100.05.72.10.4327 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% $2,800 100.05.72.10.4328 TICKET SALES REC-ZOO $0 $535 $1,177 $796 $1,000 $1,000 $1,198 $1,198 $1,000 $1,000 $0 0.00% $1,000 100.05.72.10.4329 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% $1,050 100.05.72.11.4322 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% $5,104 100.05.72.13.4318 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% $186,629 100.05.72.13.4320 REC FEES TAXABLE-ATHLETICS $50 $0 $0 $2,798 $0 $0 $837 $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% $9,604 Page 8 Page 10 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 11 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 October 15, 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% $169,985 100.05.72.16.4320 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% $5,480 100.05.72.16.4324 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% $4,585 100.05.72.17.4318 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 $2,114 $2,500 $7,525 $7,525 ($2,415) -24.30% $7,525 100.05.72.17.4322 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% $9,000 100.05.72.18.4320 REC FEES TAXABLE-VARIED INT $378 $790 $565 $69 $1,320 $1,320 $72 $79 $1,320 $1,320 $0 0.00% $1,320 100.05.72.19.4320 IDLE ISLE PARKING - TAXABLE $0 $0 $9,120 $7,628 $10,000 $10,000 $7,912 $7,500 $6,000 $6,000 ($4,000) -40.00% $6,000 100.06.18.01.4330 PLATTING FEES $20,500 $19,413 $27,584 $12,985 $10,000 $10,000 $17,265 $20,000 $10,000 $10,000 $0 0.00% $10,000 100.06.18.01.4335 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 $4,760 $4,500 $12,000 $12,000 $0 0.00% $12,000 100.06.18.01.4346 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% $12,000 100.06.18.01.4354 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 $542,171 $611,640 $666,752 $666,752 ($36,452)-5.18%$666,752 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% $2,500 100.02.20.01.4602 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%$155,000 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%$157,500 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% $250,000 100.01.06.00.4547 FUEL REFUND $6,220 $7,780 $5,914 $6,315 $6,300 $6,300 $0 $6,300 $6,500 $6,500 $200 3.17% $6,500 100.02.20.01.4525 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%$35,985 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%$292,485 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% $15,000 100.04.51.01.4551 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% $15,000 100.09.80.00.4004 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% $530,000 100.20.80.00.8001 PRIOR YEARS SURPLUS FUNDING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.20.80.00.8261 TRF FROM GIS $0 $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%$560,000 INTERDEPARTMENTAL: 100.01.06.00.4701 BIG MUSKEGO LAKE DISTRICT $350 $350 $350 $1,016 $350 $350 $0 $350 $350 $350 $0 0.00% $350 100.01.06.00.4702 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% $65,375 100.01.06.00.4703 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% $130,875 100.01.06.00.4704 REIMBURSE FROM REF/RECY $0 $0 $0 $0 $50,000 $50,000 $0 $0 $50,000 $50,000 $0 0.00%$50,000 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%$246,600 TOTAL GENERAL FUND REVENUES $14,417,832 $14,573,028 $15,051,188 $15,110,707 $15,547,663 $15,547,663 $13,830,871 $15,359,889 $15,782,686 $15,782,686 $235,023 1.51%$15,782,686 PROJECTED 2018 SURPLUS/(DEFICIT)$308,718 Page 9 Page 11 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 12 $- $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 - $15,782,686 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 To hear any citizen on the proposed 2019 City Budget. Packet Page 13 $(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 - $15,782,686 $10,748,148 $1,946,006 $865,195 $300,000 $666,752 $157,500 $292,485 $560,000 $246,600 Change $199,250 $(14,640) $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 To hear any citizen on the proposed 2019 City Budget. Packet Page 14 SECTION 4 PROPOSED 2019 EXPENDITURE BUDGET Page 12 Page 14 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 15 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% $10,808 100.01.01.00.5105 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% $121,007 100.01.01.00.5150 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% $3,500 100.01.01.00.5152 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% $11,200 100.01.01.00.5201 FICA $11,782 $10,956 $10,858 $10,767 $11,180 $11,180 $6,804 $10,940 $11,208 $11,208 $28 0.25% $11,208 100.01.01.00.5202 PENSION $6,379 $5,419 $5,131 $4,925 $4,471 $4,471 $2,826 $4,471 $4,371 $4,371 ($100) -2.24% $4,371 100.01.01.00.5203 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% $22,183 100.01.01.00.5204 LIFE INSURANCE $496 $438 $515 $510 $494 $494 $329 $494 $494 $494 ($0) -0.02% $494 100.01.01.00.5205 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% $1,000 100.01.01.00.5305 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% $8,500 100.01.01.00.5601 TELEPHONE/CITY HALL $480 $480 $480 $480 $480 $480 $320 $480 $480 $480 $0 0.00% $480 100.01.01.00.5701 OFFICE SUPPLIES AND EXPENSES $550 $270 $31 $413 $500 $500 $204 $500 $500 $500 $0 0.00%$500 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%$195,252 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% $340,772 100.01.03.00.5102 OVERTIME $5,192 $2,470 $4,285 $760 $3,000 $3,000 $1,624 $2,500 $1,500 $1,500 ($1,500) -50.00% $1,500 100.01.03.00.5105 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% $15,204 100.01.03.00.5201 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% $27,184 100.01.03.00.5202 PENSION $37,489 $22,345 $21,285 $21,870 $22,011 $22,011 $13,971 $21,980 $22,419 $22,419 $408 1.85% $22,419 100.01.03.00.5203 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% $57,830 100.01.03.00.5204 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% $1,634 100.01.03.00.5205 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% $13,080 100.01.03.00.5301 TRAINING $1,498 $50 $726 $50 $1,200 $1,200 $65 $500 $1,000 $1,000 ($200) -16.67% $1,000 100.01.03.00.5302 MILEAGE & EXP REIMB $888 $616 $638 $1,255 $650 $650 $580 $650 $650 $650 $0 0.00% $650 100.01.03.00.5303 CONFERENCES & TRAINING $2,083 $760 $2,168 $2,777 $3,500 $3,500 $2,215 $3,500 $3,500 $3,500 $0 0.00% $3,500 100.01.03.00.5305 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% $1,800 100.01.03.00.5401 COPIER MAINTENANCE $932 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.03.00.5410 EQUIP MAINT/PURCHASE/RENTAL $2,395 $4,474 $3,036 $44 $4,500 $4,500 $0 $4,000 $4,000 $4,000 ($500) -11.11% $4,000 100.01.03.00.5502 COMPUTER CHARGES $490 $744 $744 $744 $850 $850 $507 $850 $850 $850 $0 0.00% $850 100.01.03.00.5506 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% $10,500 100.01.03.00.5601 TELEPHONE/CITY HALL $2,441 $746 $705 $710 $600 $600 $400 $600 $600 $600 $0 0.00% $600 100.01.03.00.5701 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% $2,000 100.01.03.00.5704 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% $5,000 100.01.03.00.5713 PRINT MATERIALS $365 $0 $525 $545 $650 $650 $545 $545 $650 $650 $0 0.00% $650 100.01.03.00.5801 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%$27,000 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%$537,173 October 15, 2018 Page 13 Page 15 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 16 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 October 15, 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% $25,000 100.01.04.00.5601 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% $500 100.01.04.00.5801 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% $72,500 100.01.04.00.5802 BOARD OF REVIEW & NOTICES $250 $1,181 $725 $6,938 $1,200 $1,200 $350 $500 $1,200 $1,200 $0 0.00% $1,200 100.01.04.00.5805 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%$99,200 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% $98,546 100.01.05.00.5201 FICA $0 $0 $5,133 $6,848 $7,619 $7,619 $4,846 $7,684 $7,796 $7,796 $177 2.32% $7,796 100.01.05.00.5202 PENSION $0 $0 $4,246 $5,109 $5,181 $5,181 $3,276 $5,181 $5,193 $5,193 $12 0.23% $5,193 100.01.05.00.5204 LIFE INSURANCE $0 $0 $171 $228 $228 $228 $154 $228 $240 $240 $12 5.04% $240 100.01.05.00.5229 HEALTH INSURANCE ALLOWANCE $0 $0 $2,800 $3,360 $3,360 $3,360 $2,240 $3,360 $3,360 $3,360 $0 0.00% $3,360 100.01.05.00.5303 CONFERENCES & TRAINING $0 $0 $521 $535 $2,000 $2,000 $0 $1,000 $1,000 $1,000 ($1,000) -50.00% $1,000 100.01.05.00.5305 DUES AND MEMBERSHIP $0 $0 $1,329 $759 $1,000 $1,000 $549 $1,000 $1,000 $1,000 $0 0.00% $1,000 100.01.05.00.5506 COMPUTER CHARGES $0 $0 $0 $3,071 $7,100 $7,100 $1,976 $5,000 $5,600 $5,600 ($1,500) -21.13% $5,600 100.01.05.00.5601 TELEPHONE/CITY HALL $0 $0 $440 $480 $480 $480 $320 $480 $480 $480 $0 0.00% $480 100.01.05.00.5701 OFFICE SUPPLIES AND EXPENSES $0 $0 $3,813 $964 $1,600 $1,600 $182 $500 $1,000 $1,000 ($600) -37.50% $1,000 100.01.05.00.5805 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%$10,000 LAW Total $91,072 $63,951 $99,734 $117,689 $139,798 $139,798 $79,303 $133,707 $134,214 $134,214 ($5,584)-3.99%$134,214 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 $3,500 $3,500 ($4,000) -53.33% $3,500 100.01.06.00.5205 PCOR FEES $166 $175 $178 $267 $275 $275 $292 $275 $275 $275 $0 0.00% $275 100.01.06.00.5206 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% $8,500 100.01.06.00.5410 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% $7,250 100.01.06.00.5506 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% $17,000 100.01.06.00.5601 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% $22,200 100.01.06.00.5701 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% $8,000 100.01.06.00.5702 VENDING MACHINES $2,406 $2,534 $1,391 $569 $2,500 $2,500 $366 $1,000 $1,500 $1,500 ($1,000) -40.00% $1,500 100.01.06.00.5704 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% $5,000 Page 14 Page 16 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 17 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 October 15, 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% $16,500 100.01.06.00.5810 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% $7,000 100.01.06.00.5820 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% $45,000 100.01.06.00.6001 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% $8,000 100.01.06.00.6002 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% $2,500 100.01.06.00.6014 ELECTRONIC PAYMENT FEES $0 $199 ($738) ($1,548) $500 $500 $4,827 $500 $500 $500 $0 0.00% $500 100.01.06.00.6020 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% $8,000 100.01.06.00.6021 EMPLOYEE SAFETY $2,799 $1,690 $1,877 $2,426 $2,000 $2,000 $0 $2,000 $2,000 $2,000 $0 0.00% $2,000 100.01.06.00.6045 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% $1,500 100.01.06.00.6055 SENIOR TAXI $0 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $0 0.00% $15,000 100.01.06.00.6101 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% $250,000 100.01.06.00.6102 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% $41,500 100.01.06.00.6103 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% $52,000 100.01.06.00.6104 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% $14,000 100.01.06.00.6105 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% $12,500 100.01.06.00.6106 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% $4,000 100.01.06.00.6107 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% $2,038 100.01.06.00.6108 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% $25,000 100.01.06.00.6109 AUTO LIABILITY $0 $0 $11,276 $11,616 $11,965 $11,965 $9,152 $12,203 $12,500 $12,500 $535 4.47%$12,500 NON-DEPARTMENTAL Total $438,676 $474,153 $491,897 $571,839 $607,716 $607,716 $476,943 $589,982 $582,763 $582,763 ($24,953)-4.11%$592,763 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% $129,235 100.01.08.00.5102 OVERTIME $13,525 $19,370 $5,561 $1,933 $6,020 $6,020 $1,815 $3,246 $6,090 $6,090 $70 1.15% $6,090 100.01.08.00.5105 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% $15,000 100.01.08.00.5151 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% $11,890 100.01.08.00.5202 PENSION $6,575 $6,433 $7,459 $8,029 $8,727 $8,727 $5,266 $8,236 $8,849 $8,849 $122 1.40% $8,849 100.01.08.00.5203 HEALTH $20,803 $14,269 $9,417 $12,174 $10,415 $10,415 $6,214 $10,415 $10,900 $10,900 $485 4.65% $10,900 100.01.08.00.5204 LIFE $79 $97 $216 $273 $274 $274 $191 $274 $322 $322 $48 17.34% $322 100.01.08.00.5205 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% $5,100 100.01.08.00.5301 TRAINING $17 $0 $0 $653 $600 $600 $13 $500 $600 $600 $0 0.00% $600 100.01.08.00.5303 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% $2,800 100.01.08.00.5504 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% $8,500 100.01.08.00.5601 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% $1,500 100.01.08.00.5702 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% $2,500 100.01.08.00.6003 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% $250 100.01.08.00.6017 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%$12,000 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%$215,535 Page 15 Page 17 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $63,162 100.01.09.00.5102 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% $4,520 100.01.09.00.5151 CLOTHING ALLOWANCE $0 $250 $250 $250 $250 $250 $0 $250 $250 $250 $0 0.00% $250 100.01.09.00.5201 FICA $4,796 $4,917 $4,761 $5,064 $5,110 $5,110 $3,309 $5,100 $5,344 $5,344 $234 4.57% $5,344 100.01.09.00.5202 PENSION $4,430 $4,418 $4,170 $4,445 $4,330 $4,330 $2,875 $4,480 $4,433 $4,433 $103 2.38% $4,433 100.01.09.00.5203 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% $10,900 100.01.09.00.5204 LIFE INSURANCE $266 $348 $368 $378 $382 $382 $255 $382 $382 $382 ($0) -0.03% $382 100.01.09.00.5229 HEALTH INS ALLOWANCE $0 $0 $160 $1,920 $1,920 $1,920 $1,280 $1,920 $1,920 $1,920 $0 0.00% $1,920 100.01.09.00.5405 MAINTENANCE OF VEHICLES $1,513 $1,801 $3,302 $929 $2,000 $2,000 $836 $1,500 $2,000 $2,000 $0 0.00% $2,000 100.01.09.00.5415 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% $20,000 100.01.09.00.5601 TELEPHONE $120 $120 $120 $120 $120 $120 $80 $120 $120 $120 $0 0.00% $120 100.01.09.00.5703 HOUSEKEEPING SUPPLIES $1,432 $1,902 $2,022 $2,126 $2,000 $2,000 $869 $2,000 $2,000 $2,000 $0 0.00% $2,000 100.01.09.00.5735 GASOLINE & OIL $1,341 $766 $710 $926 $2,000 $2,000 $1,060 $2,000 $2,000 $2,000 $0 0.00% $2,000 100.01.09.00.5835 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% $28,500 100.01.09.00.5910 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% $42,000 100.01.09.00.5915 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%$9,000 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%$196,530 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% $128,102 100.01.14.00.5102 SALARIES & WAGES - OVERTIME $0 $0 $0 $0 $0 $0 $0 $250 $500 $500 $500 #DIV/0!$500 100.01.14.00.5201 FICA $10,529 $11,469 $6,221 $8,320 $9,225 $9,225 $4,946 $8,590 $9,911 $9,911 $686 7.44% $9,911 100.01.14.00.5202 PENSION $10,158 $10,735 $5,167 $7,583 $7,959 $7,959 $4,553 $7,500 $8,423 $8,423 $464 5.84% $8,423 100.01.14.00.5203 HEALTH INSURANCE $46,950 $59,506 $29,395 $29,625 $29,919 $29,919 $22,732 $32,000 $26,582 $26,582 ($3,337) -11.15% $26,582 100.01.14.00.5204 LIFE INSURANCE $135 $149 $81 $102 $135 $135 $62 $110 $81 $81 ($54) -39.73% $81 100.01.14.00.5229 HEALTH INS. ALLOWANCE $0 $0 $0 $1,800 $1,800 $1,800 $80 $400 $960 $960 ($840) -46.67% $960 100.01.14.00.5301 TRAINING $7,753 $2,509 $475 $1,450 $7,000 $7,000 $1,074 $5,000 $7,000 $7,000 $0 0.00% $7,000 100.01.14.00.5302 GASOLINE/OIL/MILEAGE $470 $626 $502 $1,136 $1,000 $1,000 $16 $800 $1,500 $1,500 $500 50.00% $1,500 100.01.14.00.5303 CONFERENCES & SPECIAL EVENTS $449 $305 $356 $750 $1,500 $1,500 $274 $800 $3,000 $3,000 $1,500 100.00% $3,000 100.01.14.00.5305 MEMBERSHIPS & DUES $50 $50 $50 $50 $100 $100 $50 $50 $175 $175 $75 75.00% $175 100.01.14.00.5506 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% $4,500 100.01.14.00.5507 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% $93,765 100.01.14.00.5601 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% $1,800 100.01.14.00.5701 OFFICE SUPPLIES $292 $86 $56 $879 $750 $750 $935 $1,000 $2,500 $2,500 $1,750 233.33% $2,500 100.01.14.00.5840 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%$50,000 INFORMATION TECHNOLOGY Total $283,824 $318,886 $213,081 $246,313 $321,412 $321,412 $200,013 $311,990 $338,800 $338,800 $17,388 5.41%$338,800 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 $2,299,467 $2,299,467 ($33,192)-1.42%$2,309,467 Page 16 Page 18 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $3,246,461 100.02.20.01.5102 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% $130,000 100.02.20.01.5115 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% $6,297 100.02.20.01.5150 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% $3,700 100.02.20.01.5151 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% $38,825 100.02.20.01.5201 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% $264,524 100.02.20.01.5202 PENSION $321,402 $306,563 $288,825 $343,081 $378,674 $378,674 $228,532 $384,000 $379,545 $379,545 $871 0.23% $379,545 100.02.20.01.5203 HEALTH $533,797 $540,413 $561,753 $561,442 $699,762 $699,762 $373,248 $579,774 $595,069 $595,069 ($104,693) -14.96% $595,069 100.02.20.01.5204 LIFE $4,539 $4,370 $4,004 $3,779 $4,005 $4,005 $2,669 $4,040 $4,235 $4,235 $230 5.73% $4,235 100.02.20.01.5205 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% $27,265 100.02.20.01.5226 GUN REIMBURSEMENT $750 $750 $750 $250 $750 $750 $500 $750 $750 $750 $0 0.00% $750 100.02.20.01.5227 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% $16,000 100.02.20.01.5229 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% $50,520 100.02.20.01.5301 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% $20,000 100.02.20.01.5302 MILEAGE $137 $0 $0 $0 $200 $200 $0 $100 $200 $200 $0 0.00% $200 100.02.20.01.5303 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% $6,000 100.02.20.01.5305 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% $8,045 100.02.20.01.5405 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% $19,000 100.02.20.01.5406 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% $12,100 100.02.20.01.5410 PRINTER/COPIES $0 $0 $0 $0 $0 $0 $1,664 $2,500 $3,000 $3,000 $3,000 #DIV/0! $3,000 100.02.20.01.5415 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% $16,500 100.02.20.01.5504 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% $95,457 100.02.20.01.5604 TELEPHONE $9,147 $7,788 $9,857 $7,132 $14,520 $14,520 $7,401 $13,500 $14,520 $14,520 $0 0.00% $14,520 100.02.20.01.5610 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% $11,800 100.02.20.01.5701 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% $3,200 100.02.20.01.5704 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% $3,800 100.02.20.01.5720 AMMUNITION $7,779 $10,565 $12,816 $11,182 $13,000 $13,000 $6,466 $12,000 $13,000 $13,000 $0 0.00% $13,000 100.02.20.01.5721 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% $4,000 100.02.20.01.5722 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% $13,250 100.02.20.01.5723 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% $2,470 100.02.20.01.5735 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% $60,000 100.02.20.01.5835 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% $21,150 100.02.20.01.5845 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% $6,000 100.02.20.01.5910 UTILITIES $37,248 $32,990 $39,567 $36,403 $40,000 $40,000 $21,825 $38,000 $40,000 $40,000 $0 0.00% $40,000 100.02.20.01.5915 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% $2,500 100.02.20.01.6022 POLICE & FIRE COMM EXPENSE $235 $210 $0 $0 $150 $150 $0 $0 $150 $150 $0 0.00% $150 100.02.20.01.6023 RANGE EXPENSES $1,584 $1,033 $1,588 $1,984 $1,750 $1,750 $541 $1,750 $2,000 $2,000 $250 14.29%$2,000 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 $5,141,332 $5,141,332 $63,125 1.24%$5,141,332 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% $473,053 100.02.20.10.5102 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% $7,131 100.02.20.10.5151 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% $3,600 100.02.20.10.5201 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% $37,283 100.02.20.10.5202 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% $31,452 100.02.20.10.5203 HEALTH $131,789 $141,633 $164,679 $149,972 $191,589 $191,589 $103,986 $160,000 $185,625 $185,625 ($5,964) -3.11% $185,625 100.02.20.10.5204 LIFE $571 $270 $318 $335 $320 $320 $247 $375 $423 $423 $103 32.30% $423 100.02.20.10.5205 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% $5,580 100.02.20.10.5604 TELEPHONE $0 $500 $2,990 $2,170 $2,400 $2,400 $1,262 $2,185 $2,400 $2,400 $0 0.00%$2,400 CIVILIAN PERSONNEL Total $576,400 $604,027 $639,989 $644,435 $712,850 $712,850 $417,749 $676,890 $746,547 $746,547 $33,697 4.73%$746,547 Page 17 Page 19 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $327,818 100.02.21.00.5850 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% $498,050 100.02.21.00.5851 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%$825,868 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% $5,200 100.02.22.00.5910 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% $15,304 100.02.22.00.6080 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%$20,504 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% $26,314 100.02.25.00.5201 FICA $1,595 $1,274 $1,399 $1,362 $1,797 $1,797 $951 $1,797 $2,013 $2,013 $216 12.02% $2,013 100.02.25.00.5202 PENSION $1,523 $616 $1,798 $1,280 $1,574 $1,574 $992 $1,574 $1,724 $1,724 $150 9.50% $1,724 100.02.25.00.5203 HEALTH $8,846 $9,869 $4,483 $9,679 $14,959 $14,959 $10,131 $15,197 $15,682 $15,682 $723 4.83% $15,682 100.02.25.00.5204 LIFE $181 $74 $18 $17 $26 $26 $17 $26 $26 $26 ($0) -0.31% $26 100.02.25.00.5225 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% $9,500 100.02.25.00.5704 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% $5,500 100.02.25.00.5735 GASOLINE, OIL, GREASE, TIRES $587 $649 $467 $375 $700 $700 $498 $996 $700 $700 $0 0.00% $700 100.02.25.00.5751 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% $2,750 100.02.25.00.5752 HOUSE NUMBERS $1,494 $1,277 $1,700 $1,541 $1,750 $1,750 $902 $1,750 $1,750 $1,750 $0 0.00% $1,750 100.02.25.00.5820 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%$287,500 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%$353,458 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 $7,087,710 $7,087,710 $183,229 2.65%$7,087,710 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% $3,581 100.03.22.00.5704 BLOOD DRIVE $14 $94 $37 $153 $100 $100 $115 $115 $125 $125 $25 25.00%$125 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%$3,706 Page 18 Page 20 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $127,859 100.04.19.00.5201 FICA $9,160 $10,136 $9,367 $7,503 $9,151 $9,151 $4,912 $8,400 $9,781 $9,781 $630 6.89% $9,781 100.04.19.00.5202 PENSION $8,549 $7,871 $7,917 $6,130 $7,175 $7,175 $4,555 $7,300 $7,349 $7,349 $174 2.43% $7,349 100.04.19.00.5203 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% $32,243 100.04.19.00.5204 LIFE $381 $288 $227 $284 $557 $557 $253 $380 $557 $557 $0 0.00% $557 100.04.19.00.5205 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% $500 100.04.19.00.5229 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% $500 100.04.19.00.5303 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% $2,800 100.04.19.00.5305 DUES AND MEMBERSHIPS $768 $859 $531 $346 $750 $750 $421 $750 $750 $750 $0 0.00% $750 100.04.19.00.5506 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% $7,300 100.04.19.00.5601 TELEPHONE $915 $1,161 $1,170 $995 $1,140 $1,140 $960 $1,140 $1,140 $1,140 $0 0.00% $1,140 100.04.19.00.5704 OTHER SUPPLIES AND EXPENSES $713 $837 $665 $353 $1,300 $1,300 $243 $1,300 $1,300 $1,300 $0 0.00% $1,300 100.04.19.00.5715 SUPPLIES EXPENSE - SURVEY WORK $336 $336 $113 $108 $400 $400 $22 $400 $400 $400 $0 0.00% $400 100.04.19.00.5815 FEES $2,623 $1,835 $8,292 $46,816 $45,000 $45,000 $46,717 $60,000 $45,000 $45,000 $0 0.00%$45,000 DPW-ENGINEERING DIVISION Total $179,500 $181,785 $170,710 $190,544 $223,948 $223,948 $152,985 $227,300 $237,480 $237,480 $13,531 6.04%$237,480 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% $179,209 100.04.51.01.5102 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% $8,553 100.04.51.01.5124 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% $2,295 100.04.51.01.5125 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% $8,439 100.04.51.01.5150 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% $17,163 100.04.51.01.5202 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% $12,118 100.04.51.01.5203 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% $49,037 100.04.51.01.5204 LIFE $1,203 $1,541 $1,607 $1,756 $664 $664 $729 $1,089 $597 $597 ($67) -10.09% $597 100.04.51.01.5205 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% $10,500 100.04.51.01.5227 DRUG/AUDIO TESTING $495 $1,472 $455 $757 $500 $500 $212 $500 $500 $500 $0 0.00% $500 100.04.51.01.5228 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% $2,000 100.04.51.01.5229 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% $21,000 100.04.51.01.5303 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% $5,900 100.04.51.01.5605 TELEPHONE/PUBLIC WORKS $411 $262 $300 $620 $1,800 $1,800 $810 $1,800 $1,800 $1,800 $0 0.00% $1,800 100.04.51.01.5701 OFFICE SUPPLIES AND EXPENSES $506 $995 $1,267 $1,042 $1,250 $1,250 $761 $1,250 $1,250 $1,250 $0 0.00% $1,250 100.04.51.01.5820 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%$320,361 Page 19 Page 21 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $227,429 100.04.51.02.5102 OVERTIME - ROAD MAINT $318 $321 $0 $579 $256 $256 $1,952 $2,000 $434 $434 $178 69.53% $434 100.04.51.02.5201 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% $17,432 100.04.51.02.5202 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% $13,913 100.04.51.02.5203 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% $56,185 100.04.51.02.5204 LIFE $646 $686 $698 $783 $587 $587 $523 $780 $684 $684 $97 16.52% $684 100.04.51.02.5205 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% $75,000 100.04.51.02.5741 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% $35,000 100.04.51.02.5742 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% $30,000 100.04.51.02.6025 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%$3,500 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%$459,577 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% $19,532 100.04.51.03.5102 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% $1,494 100.04.51.03.5202 PENSION $912 $1,147 $1,458 $642 $1,187 $1,187 $149 $267 $1,192 $1,192 $5 0.42% $1,192 100.04.51.03.5203 HEALTH $2,060 $2,211 $5,372 $2,215 $5,059 $5,059 $379 $501 $4,825 $4,825 ($234) -4.63% $4,825 100.04.51.03.5204 LIFE $46 $54 $52 $26 $59 $59 $2 $3 $59 $59 $0 0.00% $59 100.04.51.03.5704 OTHER SUPPLIES AND EXPENSES $974 $113 $55 $863 $1,000 $1,000 $515 $1,000 $1,000 $1,000 $0 0.00% $1,000 100.04.51.03.5743 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%$35,000 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%$63,102 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% $154,979 100.04.51.04.5102 OVERTIME - STORM WATER $806 $759 $641 $1,262 $880 $880 $109 $300 $1,284 $1,284 $404 45.91% $1,284 100.04.51.04.5201 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% $11,954 100.04.51.04.5202 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% $9,546 100.04.51.04.5203 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% $38,286 100.04.51.04.5204 LIFE $564 $571 $515 $249 $549 $549 $186 $228 $466 $466 ($83) -15.12% $466 100.04.51.04.5744 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% $30,000 100.04.51.04.5745 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% $40,000 100.04.51.04.6026 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%$15,000 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%$301,515 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% $147,151 100.04.51.05.5102 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% $47,366 100.04.51.05.5201 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% $14,881 100.04.51.05.5202 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% $12,086 100.04.51.05.5203 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% $36,353 100.04.51.05.5204 LIFE $426 $286 $421 $231 $371 $371 $380 $525 $443 $443 $72 19.41% $443 100.04.51.05.5704 OTHER SUPPLIES AND EXPENSES $1,593 $3,155 $928 $847 $2,000 $2,000 $391 $2,000 $2,000 $2,000 $0 0.00% $2,000 100.04.51.05.5746 SNOW FENCE AND POSTS $1,091 $929 $1,131 $953 $1,000 $1,000 $0 $1,000 $1,000 $1,000 $0 0.00% $1,000 100.04.51.05.5747 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%$220,000 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%$481,280 Page 20 Page 22 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $90,000 100.04.51.06.5916 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%$5,000 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%$95,000 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% $92,084 100.04.51.07.5102 OVERTIME - MACHINERY & EQUIP $243 $388 $283 $891 $365 $365 $2,504 $3,000 $754 $754 $389 106.58% $754 100.04.51.07.5201 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% $7,102 100.04.51.07.5202 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% $5,671 100.04.51.07.5203 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% $22,749 100.04.51.07.5204 LIFE $80 $80 $124 $142 $230 $230 $88 $135 $277 $277 $47 20.43% $277 100.04.51.07.5405 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% $100,000 100.04.51.07.5410 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% $8,000 100.04.51.07.5704 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% $7,500 100.04.51.07.5735 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% $13,000 100.04.51.07.5736 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% $95,000 100.04.51.07.6109 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%$1,450 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%$353,587 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% $20,359 100.04.51.08.5102 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% $1,557 100.04.51.08.5202 PENSION $570 $1,091 $664 $1,145 $1,000 $1,000 $1,055 $1,400 $1,243 $1,243 $243 24.30% $1,243 100.04.51.08.5203 HEALTH $1,772 $2,737 $1,477 $4,345 $4,261 $4,261 $2,536 $3,800 $5,030 $5,030 $769 18.05% $5,030 100.04.51.08.5204 LIFE $23 $35 $25 $51 $50 $50 $40 $67 $61 $61 $11 22.00% $61 100.04.51.08.5415 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% $15,000 100.04.51.08.5605 TELEPHONE $0 $180 $240 $340 $240 $240 $320 $480 $480 $480 $240 100.00% $480 100.04.51.08.5704 OTHER SUPPLIES AND EXPENSES $562 $2,284 $615 $128 $1,500 $1,500 $135 $1,500 $1,500 $1,500 $0 0.00% $1,500 100.04.51.08.5910 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% $25,000 100.04.51.08.5915 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%$12,000 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%$82,230 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% $2,311 100.04.51.09.5102 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% $177 100.04.51.09.5202 PENSION $147 $82 $0 $450 $80 $80 $30 $67 $141 $141 $61 76.25% $141 100.04.51.09.5203 HEALTH $918 $216 $0 $1,131 $339 $339 $0 $2,800 $571 $571 $232 68.44% $571 100.04.51.09.5204 LIFE $6 $3 $0 $4 $4 $4 $0 $2 $7 $7 $3 75.00%$7 100.04.51.09.5744 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%$4,000 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%$7,207 Page 21 Page 23 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $30,500 100.04.51.10.5201 FICA $1,737 $2,037 $2,352 $2,126 $2,166 $2,166 $1,655 $2,166 $2,333 $2,333 $167 7.71% $2,333 100.04.51.10.5202 PENSION $1,600 $1,779 $2,033 $1,823 $1,758 $1,758 $1,102 $1,758 $1,862 $1,862 $104 5.92% $1,862 100.04.51.10.5203 HEALTH $3,503 $3,908 $4,579 $4,269 $7,492 $7,492 $3,252 $4,311 $7,535 $7,535 $43 0.57% $7,535 100.04.51.10.5204 LIFE $77 $85 $97 $153 $88 $88 $122 $163 $92 $92 $4 4.55% $92 100.04.51.10.5704 OTHER SUPPLIES AND EXPENSES $0 $386 $241 $237 $0 $0 $119 $250 $500 $500 $500 #DIV/0!$500 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%$42,822 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% $190,053 100.04.51.11.5201 FICA $0 $0 $0 $0 $11,798 $11,798 $6,709 $13,000 $14,539 $14,539 $2,741 23.23% $14,539 100.04.51.11.5202 PENSION $0 $0 $0 $0 $9,575 $9,575 $5,616 $10,820 $11,603 $11,603 $2,028 21.18% $11,603 100.04.51.11.5203 HEALTH $0 $0 $0 $0 $40,797 $40,797 $11,363 $42,000 $46,951 $46,951 $6,154 15.08% $46,951 100.04.51.11.5204 LIFE $0 $0 $0 $0 $477 $477 $241 $525 $572 $572 $95 19.92% $572 100.04.51.11.5405 MAINT OF VEHICLES & EQUIP $0 $0 $0 $0 $15,000 $15,000 $5,064 $15,000 $15,000 $15,000 $0 0.00% $15,000 100.04.51.11.5410 RENTALS & LEASES $0 $0 $0 $0 $1,500 $1,500 $117 $500 $500 $500 ($1,000) -66.67% $500 100.04.51.11.5415 MAINT OF PAVILLIONS & GROUNDS $0 $0 $0 $0 $20,000 $20,000 $19,191 $20,000 $30,000 $30,000 $10,000 50.00% $30,000 100.04.51.11.5702 OPERATING SUPPLIES & EXPENSE $0 $0 $0 $0 $5,000 $5,000 $612 $5,000 $6,175 $6,175 $1,175 23.50% $6,175 100.04.51.11.5731 SMALL TOOLS & MINOR EQUIPMENT $0 $0 $0 $0 $5,000 $5,000 $0 $5,000 $5,000 $5,000 $0 0.00% $5,000 100.04.51.11.5735 GAS, OIL & LUBRICATION $0 $0 $0 $0 $13,500 $13,500 $5,660 $13,500 $13,500 $13,500 $0 0.00% $13,500 100.04.51.11.5801 PROFESSIONAL & CONSULTANT FEES $0 $0 $0 $0 $1,000 $1,000 $501 $1,000 $1,000 $1,000 $0 0.00% $1,000 100.04.51.11.5820 CONTRACTED SERVICES $0 $0 $0 $0 $80,000 $80,000 $49,536 $75,000 $70,000 $70,000 ($10,000) -12.50% $70,000 100.04.51.11.5910 UTILITIES $0 $0 $0 $0 $20,000 $20,000 $4,886 $15,000 $15,500 $15,500 ($4,500) -22.50% $15,500 100.04.51.11.5916 LIGHTING MAINTENANCE $0 $0 $0 $0 $5,000 $5,000 $0 $5,000 $5,000 $5,000 $0 0.00%$5,000 DPW - PARKS Total $0 $0 $0 $0 $382,867 $382,867 $197,782 $389,345 $425,393 $425,393 $42,526 11.11%$425,393 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%$2,632,074 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 $2,869,554 $2,869,554 $129,697 4.73%$2,869,554 CULTURE, RECREATION & EDUCATION - NON-DEPARTMENTAL: 100.05.06.00.6037 PARADE FUND $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $0 0.00% $9,000 100.05.06.00.6052 LITTLE MUSKEGO LAKE DISTRICT $50,419 $42,611 $50,999 $75,347 $50,000 $50,000 $1,337 $50,000 $50,000 $50,000 $0 0.00%$50,000 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%$59,000 Page 22 Page 24 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $655,505 100.05.71.00.5102 OVERTIME $730 $0 $0 $0 $2,000 $2,000 $302 $1,000 $2,000 $2,000 $0 0.00% $2,000 100.05.71.00.5201 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% $51,768 100.05.71.00.5202 PENSION $39,824 $38,812 $34,681 $34,633 $39,332 $39,332 $22,626 $38,000 $38,890 $38,890 ($442) -1.12% $38,890 100.05.71.00.5203 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% $86,246 100.05.71.00.5204 LIFE $1,675 $1,405 $1,206 $1,287 $1,420 $1,420 $878 $1,378 $1,609 $1,609 $189 13.33% $1,609 100.05.71.00.5229 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% $19,200 100.05.71.00.5302 MILEAGE $653 $728 $654 $1,253 $1,200 $1,200 $1,447 $2,000 $2,000 $2,000 $800 66.67% $2,000 100.05.71.00.5303 CONFERENCES & TRAINING $2,310 $1,997 $2,868 $1,306 $3,500 $3,500 $871 $3,000 $3,500 $3,500 $0 0.00% $3,500 100.05.71.00.5305 DUES & MEMBERSHIP $1,051 $1,006 $1,034 $1,260 $1,300 $1,300 $823 $1,300 $1,300 $1,300 $0 0.00% $1,300 100.05.71.00.5401 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% $19,900 100.05.71.00.5415 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% $36,700 100.05.71.00.5505 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% $42,190 100.05.71.00.5602 TELEPHONE $75 $321 $275 $225 $300 $300 $80 $300 $300 $300 $0 0.00% $300 100.05.71.00.5701 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% $8,000 100.05.71.00.5702 PROCESSING SUPPLIES $0 $0 $0 $17,360 $17,500 $17,500 $9,636 $17,500 $17,500 $17,500 $0 0.00% $17,500 100.05.71.00.5703 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% $3,800 100.05.71.00.5740 LIBRARY GRANT EXPENSE $0 $0 $6,825 $2,193 $0 $0 $0 $0 $1,556 $1,556 $1,556 #DIV/0! $1,556 100.05.71.00.5752 LIBRARY FRIENDS EXPENSE $0 $0 $4,936 $7,736 $0 $0 $0 $0 $5,000 $5,000 $5,000 #DIV/0! $5,000 100.05.71.00.5774 LIBRARY REPLACEMENT $0 $0 $637 $257 $1,300 $1,300 $292 $1,300 $1,300 $1,300 $0 0.00% $1,300 100.05.71.00.5835 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% $38,000 100.05.71.00.5910 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% $75,000 100.05.71.00.5915 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% $2,500 100.05.71.00.6062 PROGRAMMING $2,934 $2,999 $4,718 $5,771 $6,000 $6,000 $8,234 $12,592 $6,500 $6,500 $500 8.33% $6,500 100.05.71.01.5711 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% $115,000 100.05.71.02.5711 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% $50,000 100.05.71.03.5711 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%$17,095 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%$1,302,360 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 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $1,175 100.05.72.03.5820 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% $4,500 100.05.72.03.5910 UTILITIES $5,225 $3,540 $3,814 $3,620 $4,200 $4,200 $2,652 $4,200 $4,200 $4,200 $0 0.00% $4,200 100.05.72.03.5915 SEWER AND WATER USAGE $904 $849 $888 $727 $970 $970 $632 $970 $850 $850 ($120)-12.37%$850 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%$10,725 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%$10,725 Page 24 Page 26 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $128,516 100.05.72.10.5110 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% $9,832 100.05.72.10.5202 PENSION $9,705 $7,663 $8,475 $8,755 $8,298 $8,298 $5,251 $8,298 $8,418 $8,418 $120 1.44% $8,418 100.05.72.10.5203 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% $62,729 100.05.72.10.5204 LIFE $292 $138 $176 $182 $170 $170 $132 $170 $281 $281 $111 65.52% $281 100.05.72.10.5205 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% $550 100.05.72.10.5303 CONFERENCES AND SPECIAL EVEN $50 $952 $50 $50 $1,650 $1,650 $0 $1,500 $1,960 $1,960 $310 18.79% $1,960 100.05.72.10.5305 DUES AND MEMBERSHIPS $1,109 $1,055 $962 $1,018 $970 $970 $658 $970 $990 $990 $20 2.06% $990 100.05.72.10.5401 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! $3,800 100.05.72.10.5506 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% $5,800 100.05.72.10.5601 TELEPHONE $620 $530 $610 $650 $720 $720 $470 $720 $720 $720 $0 0.00% $720 100.05.72.10.5701 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% $1,500 100.05.72.10.5702 OPERATING SUPPLIES AND EXPEN $236 $827 $451 $216 $5,600 $5,600 $2,321 $4,500 $3,100 $3,100 ($2,500) -44.64% $3,100 100.05.72.10.5820 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% $14,550 100.05.72.10.6035 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%$16,250 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%$258,996 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% $900 100.05.72.11.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $20 $20 $0 $0 $20 $20 $0 0.00%$20 RECREATION-AQUATICS Total $520 $1,500 $1,320 $1,044 $1,670 $1,670 $0 $600 $920 $920 ($750)-44.91%$920 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% $90 100.05.72.12.5110 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% $3,660 100.05.72.12.5201 FICA $0 $0 $0 $0 $7 $7 $3 $7 $7 $7 $0 0.00%$7 100.05.72.12.5702 OPERATING SUPPLIES $0 $0 $0 $0 $160 $160 $0 $50 $160 $160 $0 0.00% $160 100.05.72.12.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $7 $7 $0 $7 $7 $7 $0 0.00%$7 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%$3,924 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% $18,291 100.05.72.13.5102 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% $110,009 100.05.72.13.5201 FICA $2,579 $1,414 $1,748 $1,177 $1,535 $1,535 $1,034 $1,250 $1,399 $1,399 ($136) -8.84% $1,399 100.05.72.13.5702 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% $7,895 100.05.72.13.5820 CONTRACTED SERVICES $3,150 $3,138 $2,872 $120 $2,088 $2,088 $0 $0 $300 $300 ($1,788) -85.63% $300 100.05.72.13.6002 CRIMINAL HISTORY CHECKS $7 $35 $266 $266 $466 $466 $21 $350 $466 $466 $0 0.00%$466 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%$138,360 Page 25 Page 27 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $1,064 100.05.72.14.5110 INSTRUCTION RELATED $1,248 $740 $990 $700 $1,200 $1,200 $530 $1,000 $1,200 $1,200 $0 0.00% $1,200 100.05.72.14.5201 FICA $96 $117 $109 $82 $120 $120 $61 $80 $81 $81 ($39) -32.44% $81 100.05.72.14.5702 OPERATING SUPPLIES $0 $295 $0 $0 $200 $200 $0 $150 $150 $150 ($50) -25.00% $150 100.05.72.14.5730 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% $2,196 100.05.72.14.5820 CONTRACTED SERVICES $2,280 $2,550 $2,040 $2,253 $2,100 $2,100 $0 $2,750 $2,805 $2,805 $705 33.57%$2,805 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%$7,496 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% $60,777 100.05.72.16.5201 FICA $4,774 $5,547 $4,991 $5,393 $5,234 $5,234 $4,041 $4,590 $4,662 $4,662 ($572) -10.94% $4,662 100.05.72.16.5301 TRAINING $0 $22 $0 $0 $75 $75 $0 $0 $75 $75 $0 0.00% $75 100.05.72.16.5702 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% $9,760 100.05.72.16.5820 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% $11,065 100.05.72.16.6002 CRIMINAL HISTORY CHECKS $280 $252 $322 $122 $248 $248 $329 $500 $238 $238 ($10)-4.03%$238 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%$86,577 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% $1,378 100.05.72.17.5820 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%$1,378 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% $5,368 100.05.72.18.5201 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% $400 100.05.72.18.5820 CONTRACTED SERVICES $572 $0 $570 $187 $1,320 $1,320 $0 $1,000 $1,320 $1,320 $0 0.00%$1,320 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%$7,088 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% $6,901 100.05.72.19.5201 FICA $0 $0 $1,265 $835 $1,043 $1,043 $196 $286 $528 $528 ($515) -49.40% $528 100.05.72.19.5702 OPERATING SUPPLIES AND EXPEN $0 $0 $268 $99 $250 $250 $164 $200 $150 $150 ($100) -40.00% $150 100.05.72.19.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $7 $7 $0 $7 $7 $7 $0 0.00%$7 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%$7,585 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%$253,328 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%$512,325 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%$523,050 $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%$1,884,409TOTAL CULTURE, RECREATION & EDUCATION Page 26 Page 28 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $275,848 100.06.18.01.5102 OVERTIME $885 $791 $1,022 $5,739 $1,685 $1,685 $74 $500 $1,701 $1,701 $16 0.97% $1,701 100.06.18.01.5201 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% $21,673 100.06.18.01.5202 PENSION $15,939 $16,272 $16,952 $15,471 $17,239 $17,239 $10,371 $16,850 $18,179 $18,179 $940 5.46% $18,179 100.06.18.01.5203 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% $55,555 100.06.18.01.5204 LIFE $204 $217 $299 $305 $384 $384 $266 $375 $624 $624 $240 62.41% $624 100.06.18.01.5205 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% $5,760 100.06.18.01.5301 TRAINING $99 $60 $50 $0 $400 $400 $20 $400 $400 $400 $0 0.00% $400 100.06.18.01.5302 MILEAGE $751 $1,024 $896 $140 $500 $500 $0 $500 $500 $500 $0 0.00% $500 100.06.18.01.5303 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% $2,650 100.06.18.01.5305 MEMBERSHIPS & DUES $1,170 $920 $1,765 $485 $1,100 $1,100 $539 $1,078 $1,100 $1,100 $0 0.00% $1,100 100.06.18.01.5405 VEHICLE MAINTENANCE $31 $0 $0 $0 $350 $350 $0 $0 $350 $350 $0 0.00% $350 100.06.18.01.5410 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% $5,800 100.06.18.01.5506 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% $7,300 100.06.18.01.5601 TELEPHONE/CITY HALL $695 $922 $875 $715 $600 $600 $400 $600 $600 $600 $0 0.00% $600 100.06.18.01.5701 OFFICE SUPPLIES $511 $192 $472 $32 $500 $500 $254 $507 $500 $500 $0 0.00% $500 100.06.18.01.5704 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% $2,300 100.06.18.01.5713 PRINT MATERIALS $0 $376 $0 $0 $500 $500 $0 $500 $500 $500 $0 0.00% $500 100.06.18.01.5801 PROFESSIONAL SERVICES $0 $575 $0 $12,647 $15,000 $15,000 $13,433 $20,000 $15,000 $15,000 $0 0.00% $15,000 100.06.18.01.5804 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% $8,000 100.06.18.01.6010 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%$424,340 $323,638 $338,990 $371,222 $348,214 $402,836 $402,836 $238,503 $394,460 $424,340 $424,340 $21,504 5.34%$424,340 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% $18,000 100.07.01.06.6502 MOBILE DEVICES $6,256 $4,393 $0 $0 $0 $0 $0 $0 $10,000 $10,000 $10,000 #DIV/0! $10,000 100.07.01.06.6503 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% $4,500 100.07.20.01.6501 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% $106,000 100.07.51.02.6502 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% $720,000 100.07.51.07.6504 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%$200,000 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%$1,058,500 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%$80,000 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%$15,000 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% $50,000 100.30.80.00.9410 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%$50,000 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 $15,782,686 $15,782,686 $235,023 1.51%$15,782,686 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%$6,520,775 PER RESOLUTION #053-2015, UNASSIGNED FUND BALANCE (2 MONTHS EXP):$2,630,448 $2,630,448 $2,630,448 TOTAL CONSERVATION & DEVELOPMENT Page 27 Page 29 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 30 $- $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 - $15,782,686 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 To hear any citizen on the proposed 2019 City Budget. Packet Page 31 $(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 - $15,782,686 $2,309,467 $7,087,710 $2,869,554 $3,706 $1,884,409 $424,340 $1,138,500 $15,000 $50,000 Change $(23,192) $183,229 $129,698 $6 $12,545 $21,504 $(84,767) $(4,000)$- CITY OF MUSKEGO General Fund Expenditures Page 29 Page 31 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 32 SECTION 5 PROPOSED 2019 PERSONNEL BUDGET Page 30 Page 32 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 33 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 To hear any citizen on the proposed 2019 City Budget. Packet Page 34 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 To hear any citizen on the proposed 2019 City Budget. Packet Page 35 $- $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 $1,244,659 $5,553,095 $1,773,809 $1,279,932 $379,340 Change $9,024 $87,172 $117,263 $16,421 $19,404 CITY OF MUSKEGO General Fund Personnel Expenditures Page 33 Page 35 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 36 SECTION 6 PROPOSED 2019 DEBT SERVICE BUDGETS Page 34 Page 36 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 37 CITY OF MUSKEGO DEBT SERVICE FUND SUMMARY PROPOSED 2019 BUDGET 1/1/2019 PRINCIPAL OTHER 12/31/2019 FUND BEGINNING & INTEREST SOURCES/ ENDING NUMBER FUND DESCRIPTION BALANCE REVENUES PAYMENTS (USES)BALANCE 301 GENERAL DEBT 3,081,599$ 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 October 15, 2018 Page 35 Page 37 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 38 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% $50,000 301.07.85.00.4001 GENERAL PROPERTY TAXES $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,139,345 $0 0.00% $2,139,345 301.07.85.00.4140 BABS REIMBURSEMENT $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 $24,230,000 $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 $602,918 $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% $100,000 301.20.85.00.8216 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% $87,850 301.20.85.00.8230 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% $780,294 301.20.85.00.8231 TRF FROM TID #11 $0 $0 $0 $0 $0 $0 $0 $8,944 $95,600 $95,600 #DIV/0! $95,600 301.20.85.00.8902 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 $25,855,500 $1,866,690 $2,171,988 $305,298 16.36% $2,171,988 301.07.85.00.7002 INTEREST $968,310 $977,910 $917,422 $1,068,220 $960,026 $960,026 $879,642 $1,171,956 $1,805,839 $845,813 88.10% $1,805,839 301.07.85.00.7003 UNDERWRITER/DISCOUNT FEES $0 $0 $0 $0 $452,250 $452,250 ($373,139) $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%$9,510 REVENUES Total $3,136,465 $2,980,267 $3,032,534 $3,234,027 $28,796,840 $28,796,840 $28,042,008 $28,909,056 $3,253,089 ($25,543,751)-88.70%$3,253,089 EXPENDITURES Total $2,861,725 $2,936,506 $2,896,325 $3,068,747 $28,413,476 $28,413,476 $26,371,513 $28,523,965 $3,987,337 ($24,426,139)-85.97%$3,987,337 GENERAL DEBT Total $274,740 $43,760 $136,208 $165,280 $383,364 $383,364 $1,670,494 $385,092 ($734,247)($1,117,611)0.00%($734,247) FUND BALANCE:$2,351,258 $2,395,018 $2,531,227 $2,696,507 $2,914,591 $2,914,591 $4,201,721 $3,081,599 $2,347,351 ($567,239)-19.46%$2,347,351 303.07.00.00.4531 INTEREST ON INVESTMENTS $380 $571 $1,846 $3,708 $2,000 $2,000 $0 $6,000 $8,000 $6,000 300.00% $8,000 303.20.85.00.8001 USE OF FUND BALANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 303.20.85.00.8265 TRF FROM CDA FUND #265 $150,842 $163,300 $170,500 $167,500 $163,000 $163,000 $163,000 $163,000 $210,000 $47,000 28.83% $210,000 303.07.85.00.7001 PRINCIPAL - CDA $130,000 $140,000 $150,000 $150,000 $150,000 $150,000 $0 $150,000 $200,000 $50,000 33.33% $200,000 303.07.85.00.7002 INTEREST - CDA $20,842 $23,300 $20,500 $17,500 $13,000 $13,000 $6,500 $13,000 $10,000 ($3,000)-23.08%$10,000 REVENUES Total $151,222 $163,871 $172,346 $171,208 $165,000 $165,000 $163,000 $169,000 $218,000 $53,000 32.12%$218,000 EXPENDITURES Total $150,842 $163,300 $170,500 $167,500 $163,000 $163,000 $6,500 $163,000 $210,000 $47,000 28.83%$210,000 CDA LEASE DEBT Total $380 $571 $1,846 $3,708 $2,000 $2,000 $156,500 $6,000 $8,000 $6,000 0.00%$8,000 FUND BALANCE:$439,013 $439,584 $441,430 $445,138 $443,430 $443,430 $597,930 $451,138 $459,138 $15,708 3.54%$459,138 $2,790,270 $2,834,601 $2,972,657 $3,141,645 $3,358,021 $3,358,021 $4,799,651 $3,532,737 $2,806,489 ($551,531)-16.42%$2,806,489 October 15, 2018 Page 36 Page 38 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 39 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 $109,916,316 70.43% AS OF DECEMBER 31, 2018 Page 37 Page 39 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 40 0 1,000,000 2,000,000 3,000,000 4,000,000 5,000,000 6,000,000 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 Principal 2,371,988 4,282,285 2,843,083 2,569,148 2,079,363 2,251,750 1,358,500 1,415,250 1,627,000 1,618,750 Interest 1,815,839 1,476,166 1,345,950 1,262,998 1,181,714 1,096,955 1,026,400 974,275 909,520 835,401 Total 4,187,827 5,758,451 4,189,033 3,832,146 3,261,077 3,348,705 2,384,900 2,389,525 2,536,520 2,454,151 CITY OF MUSKEGO General Obligation Total Debt Service Payments Note: Payments continue through 2038 and include past TID related debt. Debt issuance for Parkland Towne Center is not reflected in amounts above. Page 38 Page 40 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 41 SECTION 7 PROPOSED 2019 SPECIAL REVENUE BUDGETS Page 39 Page 41 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 42 CITY OF MUSKEGO SPECIAL REVENUE FUNDS SUMMARY PROPOSED 2019 BUDGET 1/1/2019 OTHER 12/31/2019 FUND PAGE BEGINNING SOURCES/ ENDING NUMBER FUND DESCRIPTION # BALANCE REVENUES EXPENSES (USES) BALANCE 202 PARK DEDICATION FUND 41 138,060$ 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 October 15, 2018 Page 40 Page 42 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 43 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 October 15, 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! $1,800 202.08.94.74.4537 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% $8,304 202.08.94.74.4538 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 $522 $750 $500 ($700) -58.33% $500 202.08.94.74.4536 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 $3,371 $6,000 $6,000 $0 0.00% $6,000 202.08.94.74.4350 BOAT LAUNCH LAKE DENOON $2,587 $2,647 $2,610 $2,898 $2,700 $2,700 $2,718 $2,700 $2,800 $100 3.70% $2,800 202.08.94.74.4352 BOAT LAUNCH LAKE ACCESS $182 $240 $296 $291 $275 $275 $244 $275 $275 $0 0.00% $275 202.08.94.74.4140 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! $3,000 202.08.94.74.4560 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% $180,000 202.20.00.00.8210 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! $81,500 202.08.94.74.6532 PARKS - LITTLE MUSKEGO LAKE $0 $0 $0 $0 $0 $0 $0 $0 $18,000 $18,000 #DIV/0! $18,000 202.08.94.74.6535 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! $17,000 202.08.94.74.6538 PARKS - TOWN HALL $0 $0 $0 $0 $0 $0 $0 $0 $500 $500 #DIV/0! $500 202.08.94.74.6541 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! $500 202.08.94.74.6573 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% $47,000 202.08.94.74.6576 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! $56,500 202.08.94.74.6581 PARKS - LIONS $0 $10,978 $24,446 $31,053 $0 $0 $8,298 $8,298 $2,000 $2,000 #DIV/0! $2,000 202.08.94.74.6582 PARKS - SCHMIDT $0 $0 $0 $0 $5,000 $5,000 $0 $5,000 $3,800 ($1,200) -24.00% $3,800 202.08.94.74.6584 PARKS - OTHER EXPENSES $32,936 $1,943 $0 $15,446 $9,200 $9,200 $400 $9,200 $55,000 $45,800 497.83% $55,000 202.08.94.74.6585 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!$1,500 REVENUES Total $913,255 $307,490 $415,809 $329,378 $182,253 $182,253 $177,349 $235,518 $202,679 $20,426 11.21%$202,679 EXPENDITURES Total $469,086 $333,177 $723,587 $173,721 $559,200 $559,200 $235,261 $599,007 $283,300 ($275,900)-49.34%$283,300 PARK DEDICATION Total $444,168 ($25,687)($307,779)$155,657 ($376,947)($376,947)($57,912)($363,489)($80,621)$296,326 -78.61%($80,621) FUND BALANCE:$679,358 $653,671 $345,892 $501,549 $124,602 $124,602 $443,637 $138,060 $57,439 ($67,163)-53.90%$57,439 Note: $37,000 is reserved for future lauch related maintenance. Page 41 Page 43 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 44 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 October 15, 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% $10,000 203.08.94.74.4531 INTEREST ON INVESTMENTS $105 $229 $510 $630 $0 $0 $0 $1,700 $1,500 $1,500 #DIV/0! $1,500 203.20.00.00.8210 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!$20,000 REVENUES Total $9,874 $124,375 $15,558 $432,799 $10,000 $10,000 $11,286 $16,700 $11,500 $1,500 15.00%$11,500 EXPENDITURES Total $0 $28,076 $244,893 $299,206 $0 $0 $59,411 $51,786 $20,000 $20,000 0.00%$20,000 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%($8,500) FUND BALANCE:$126,685 $222,985 ($6,351)$127,243 $137,243 $137,243 $79,118 $92,157 $83,657 ($53,586)-39.04%$83,657 Page 42 Page 44 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 45 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 October 15, 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% $88,000 205.03.00.00.4339 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% $343,000 205.03.00.00.4531 INTEREST INCOME $397 $582 $2,133 $5,396 $0 $0 $0 $10,000 $15,000 $15,000 #DIV/0! $15,000 205.03.00.00.4552 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% $30,000 205.03.00.00.4810 RECYCLING PENALTY $1,931 $2,100 $1,985 $1,850 $2,000 $2,000 $1,399 $2,000 $2,000 $0 0.00% $2,000 205.03.00.00.5101 SALARIES & WAGES $74,182 $88,452 $95,285 $86,247 $115,406 $115,406 $13,159 $90,000 $112,692 ($2,714) -2.35% $112,692 205.03.00.00.5102 OVERTIME - RECYCLING $928 $66 $261 $8 $763 $763 $0 $0 $427 ($336) -44.08% $427 205.03.00.00.5201 FICA $5,590 $6,590 $7,210 $6,522 $8,946 $8,946 $1,033 $6,885 $8,712 ($234) -2.61% $8,712 205.03.00.00.5202 PENSION $4,695 $5,443 $5,498 $5,239 $7,342 $7,342 $882 $6,120 $7,020 ($322) -4.39% $7,020 205.03.00.00.5203 HEALTH INSURANCE $14,247 $13,859 $11,770 $9,783 $26,850 $26,850 $629 $15,000 $24,960 ($1,890) -7.04% $24,960 205.03.00.00.5204 LIFE INSURANCE $299 $324 $303 $233 $392 $392 $53 $650 $386 ($6) -1.45% $386 205.03.00.00.5229 HEALTH INS. ALLOWANCE $480 $736 $768 $768 $768 $768 $512 $768 $768 $0 0.00% $768 205.03.00.00.5702 RECYCLING - SUPPLIES $694 $347 $0 $0 $500 $500 $829 $500 $500 $0 0.00% $500 205.03.00.00.5704 OTHER SUPPLIES/EXP - RECYCLING $10 $727 $2,077 $2,029 $1,500 $1,500 $0 $1,500 $1,500 $0 0.00% $1,500 205.03.00.00.5805 ATTORNEY SERVICES $0 $675 $629 $0 $1,000 $1,000 $0 $750 $1,000 $0 0.00% $1,000 205.03.00.00.5820 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% $315,000 205.03.00.00.6001 NOTICES AND PUBLICATIONS $0 $59 $0 $0 $100 $100 $0 $100 $100 $0 0.00% $100 205.03.00.00.6056 OTHER EXPENSE $21,129 $20,147 $22,041 $21,138 $75,000 $75,000 $11,999 $25,000 $25,000 ($50,000) -66.67% $25,000 205.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $5,000 205.03.00.00.6501 RECYCLING EQUIP $3,400 $0 $0 $0 $0 $0 $0 $0 $50,000 $50,000 0.00% $50,000 205.03.30.00.4339 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% $665,500 205.03.30.00.4810 REFUSE PENALTY $9,292 $9,491 $9,079 $8,849 $9,000 $9,000 $2,716 $9,000 $9,000 $0 0.00% $9,000 205.03.30.00.5101 SALARIES AND WAGES $20,976 $21,459 $21,073 $21,697 $21,856 $21,856 $13,943 $21,607 $22,828 $972 4.45% $22,828 205.03.30.00.5102 OVERTIME - REFUSE $0 $0 $38 $8 $262 $262 $0 $50 $265 $3 1.01% $265 205.03.30.00.5201 FICA $1,576 $1,514 $1,672 $1,678 $1,751 $1,751 $1,090 $1,657 $1,825 $74 4.25% $1,825 205.03.30.00.5202 PENSION $1,466 $1,330 $1,394 $1,458 $1,482 $1,482 $934 $1,451 $1,513 $31 2.06% $1,513 205.03.30.00.5203 HEALTH INSURANCE $3,826 $1,435 $2,826 $2,567 $3,175 $3,175 $1,885 $2,772 $3,327 $152 4.80% $3,327 205.03.30.00.5204 LIFE INSURANCE $72 $44 $80 $83 $83 $83 $58 $89 $100 $17 20.84% $100 205.03.30.00.5229 HEALTH INS. ALLOWANCE $480 $736 $768 $768 $768 $768 $512 $768 $768 $0 0.00% $768 205.03.30.00.5704 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% $7,500 205.03.30.00.5805 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% $560,000 205.03.30.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00%$5,000 REVENUES Total $1,100,794 $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%$1,152,500 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%$1,156,191 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%($3,691) 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%$1,052,081 Page 43 Page 45 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $714 206.06.00.00.4531 INTEREST ON INVESTMENTS $626 $609 $448 $1,583 $875 $875 $2,004 $3,000 $3,250 $2,375 271.43% $3,250 206.06.00.00.4536 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%$10,000 REVENUES Total $5,102 $5,818 $6,480 $3,603 $3,275 $3,275 $3,298 $3,883 $3,964 $689 21.03%$3,964 EXPENDITURES Total $7,331 $10,704 $8,010 $12,129 $10,000 $10,000 $5,000 $10,000 $10,000 $0 0.00%$10,000 REVOLVING LOAN Total ($2,229)($4,886)($1,530)($8,526)($6,725)($6,725)($1,702)($6,117)($6,036)$689 -10.24%($6,036) FUND BALANCE:$279,136 $274,250 $272,720 $264,194 $257,469 $257,469 $262,493 $258,078 $252,042 ($5,427)-2.11%$252,042 Page 44 Page 46 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 2018 EPI STANDING COMMITTEE: 207.01.00.00.4531 INTEREST ON INVESTMENTS $0 $28 $88 $180 $145 $145 $245 $350 $375 $230 158.62% $375 207.01.00.00.4560 LANDFILL HOST FEES $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $0 0.00% $10,000 207.01.00.00.6055 LANDFILL NEGOTIATING COMM.$6,424 $2,733 $1,820 $1,646 $5,000 $5,000 $700 $2,500 $5,000 $0 0.00% $5,000 207.01.00.00.6057 ADMINISTRATIVE CHARGES $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $750 $1,500 $1,500 $0 0.00% $1,500 207.20.00.00.8213 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 $10,245 $10,350 $10,375 $230 2.27%$10,375 EXPENDITURES Total $7,924 $4,233 $3,320 $3,146 $6,500 $6,500 $1,450 $4,000 $6,500 $0 0.00%$6,500 EPI STANDING COMMITTEE Total $2,076 ($15,327)$6,768 $7,034 $3,645 $3,645 $8,795 $6,350 $3,875 $230 6.31%$3,875 FUND BALANCE:$95,737 $80,410 $87,178 $94,212 $97,857 $97,857 $103,007 $100,562 $104,437 $6,580 6.72%$104,437 Page 45 Page 47 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $17,057 209.01.00.00.6057 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%$17,057 CABLE Total ($25,767)($3,000)$0 ($72,943)($19,784)($19,784)($14,275)($19,784)($17,057)$2,727 -13.78%($17,057) 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 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $40,000 210.03.00.00.4542 MISCELLANEOUS REIMBURSEMENT $46,825 $48,697 $50,645 $52,671 $54,778 $54,778 $0 $54,778 $56,969 $2,191 4.00% $56,969 210.03.00.00.4560 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% $1,405,000 210.03.00.00.5805 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% $50,000 210.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $5,000 210.30.00.00.9202 TRANSFER TO PARK DEDICATION $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%$2,100,000 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%$1,501,969 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%$2,155,000 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%($653,031) 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%$2,041,657 Page 47 Page 49 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $10,000 214.01.00.00.4560 LANDFILL HOST FEES $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $33,000 $0 0.00%$33,000 REVENUES Total $33,452 $33,722 $35,473 $38,245 $35,575 $35,575 $33,000 $41,000 $43,000 $7,425 20.87%$43,000 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%$43,000 FUND BALANCE:$538,677 $572,399 $607,872 $646,117 $681,692 $681,692 $679,117 $687,117 $730,117 $48,425 7.10%$730,117 Page 48 Page 50 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $10,000 215.06.00.00.4431 TRAIL FEE $240 $3,960 $480 $2,940 $500 $500 $360 $500 $250 ($250) -50.00% $250 215.06.00.00.4531 INTEREST ON INVESTMENTS $102 $200 $743 $1,518 $800 $800 $0 $2,750 $4,500 $3,700 462.50% $4,500 215.06.00.00.4542 MISC REIMBURSEMENT/DONATIONS $6,087 $7,653 $8,246 $6,098 $5,000 $5,000 $6,077 $6,077 $5,000 $0 0.00% $5,000 215.06.00.00.4560 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% $180,000 215.06.00.00.5101 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% $12,528 215.06.00.00.5201 FICA TAX $6,610 $6,057 $4,939 $2,891 $2,379 $2,379 $1,481 $2,273 $958 ($1,421) -59.71% $958 215.06.00.00.5202 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% $300 215.06.00.00.5302 GASOLINE/OIL/MILEAGE $2,108 $1,947 $1,388 $1,224 $2,175 $2,175 $1,148 $2,000 $2,000 ($175) -8.05% $2,000 215.06.00.00.5303 CONFERENCES & SPECIAL EVENTS $710 $635 $703 $429 $700 $700 $667 $700 $700 $0 0.00% $700 215.06.00.00.5305 DUES & MEMBERSHIPS $325 $330 $415 $220 $400 $400 $305 $400 $400 $0 0.00% $400 215.06.00.00.5601 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% $5,750 215.06.00.00.5801 PROFESSIONAL SERVICES $852 $1,663 $1,620 $1,950 $1,800 $1,800 $1,269 $1,750 $2,000 $200 11.11% $2,000 215.06.00.00.5805 ATTORNEY $1,505 $389 $0 $0 $1,000 $1,000 $0 $0 $1,000 $0 0.00% $1,000 215.06.00.00.6008 CONSERVANCY MANAGEMENT $5,859 $4,222 $12,297 $11,287 $20,000 $20,000 $4,513 $12,000 $20,000 $0 0.00% $20,000 215.06.00.00.6009 URBAN FORESTRY MGMT $3,003 $2,080 $9,845 $556 $7,500 $7,500 $2,382 $5,000 $7,500 $0 0.00% $7,500 215.06.00.00.6010 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% $3,000 215.06.00.00.6506 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%$100,000 REVENUES Total $180,764 $242,278 $192,148 $229,955 $181,300 $181,300 $108,239 $229,327 $199,750 $18,450 10.18%$199,750 EXPENDITURES Total $183,747 $167,280 $216,821 $201,163 $180,133 $180,133 $137,048 $165,630 $156,136 ($23,997)0.00%$156,136 CONSERVATION Total ($2,983)$74,998 ($24,673)$28,793 $1,167 $1,167 ($28,809)$63,697 $43,614 $42,447 3637.24%$43,614 FUND BALANCE:$116,062 $191,060 $166,388 $195,181 $196,348 $196,348 $166,372 $258,878 $302,492 $106,145 54.06%$302,492 Page 49 Page 51 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $2,200 216.08.00.00.4542 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% $17,238 216.08.00.00.5201 FICA $1,091 $1,214 $897 $688 $1,240 $1,240 $754 $1,240 $1,319 $79 6.35% $1,319 216.08.00.00.5202 PENSION $992 $1,042 $759 $634 $1,086 $1,086 $687 $1,086 $1,129 $43 3.97% $1,129 216.08.00.00.5203 HEALTH INSURANCE $620 $0 $0 $2,244 $4,488 $4,488 $2,713 $4,122 $4,705 $217 4.83% $4,705 216.08.00.00.5204 LIFE INSURANCE $12 $14 $11 $9 $18 $18 $12 $18 $18 $0 1.17% $18 216.08.00.00.5229 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% $100,000 216.08.00.00.6505 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%$15,000 REVENUES Total $271 $178,669 $206,011 $13,869 $100,250 $100,250 $160,111 $242,717 $2,200 ($98,050)-97.81%$2,200 EXPENDITURES Total $153,790 $132,496 $191,870 $126,292 $173,038 $173,038 $76,348 $107,674 $139,409 ($33,629)0.00%$139,409 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%($137,209) FUND BALANCE:$215,459 $261,633 $275,774 $163,351 $90,563 $90,563 $247,114 $298,394 $161,185 $70,622 77.98%$161,185 Page 50 Page 52 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $2,803 220.01.00.00.4531 INTEREST ON INVESTMENTS $628 $745 $2,088 $1,900 $200 $200 $0 $2,750 $3,250 $3,050 1525.00% $3,250 220.01.00.00.4922 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%$6,053 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%$6,053 FUND BALANCE:$791,381 $784,158 $756,427 $203,895 $104,341 $104,341 $153,132 $156,891 $162,944 $58,603 56.16%$162,944 Page 51 Page 53 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $90,000 228.01.00.00.4122 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% $3,000 228.01.00.00.5810 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% $5,150 228.30.00.00.9301 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%$87,850 REVENUES Total $212,061 $109,568 $113,715 $136,942 $125,150 $125,150 $89,583 $89,115 $93,000 ($32,150)-25.69%$93,000 EXPENDITURES Total $212,061 $109,568 $113,715 $136,942 $125,150 $125,150 $120,525 $89,115 $93,000 ($32,150)0.00%$93,000 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% $165,000 229.01.00.00.4122 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% $3,000 229.01.00.00.5810 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% $5,150 229.01.00.00.6001 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%$210,000 REVENUES Total $233,763 $218,859 $243,357 $230,959 $233,000 $233,000 $166,810 $166,215 $168,000 ($65,000)-27.90%$168,000 EXPENDITURES Total $155,842 $168,300 $176,823 $172,650 $168,150 $168,150 $163,150 $168,150 $215,150 $47,000 0.00%$215,150 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%($47,150) FUND BALANCE:$352,763 $403,321 $469,855 $528,164 $421,462 $421,462 $531,823 $526,229 $479,079 $57,617 13.67%$479,079 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% $865,000 230.01.00.00.4122 COMPUTER STATE AID $4,081 $2,802 $3,865 $2,839 $2,750 $2,750 $2,881 $2,750 $2,750 $0 0.00% $2,750 230.01.00.00.5810 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% $5,150 230.08.91.19.6520 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%$780,294 REVENUES Total $937,946 $913,966 $916,252 $972,738 $972,750 $972,750 $864,980 $864,849 $867,750 ($105,000)-10.79%$867,750 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%$785,444 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%$82,306 FUND BALANCE:$348,748 $121,306 $265,380 $596,606 $258,497 $258,497 $608,791 $603,660 $685,966 $427,469 0.00%$685,966 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% $100,000 231.01.00.00.4122 COMPUTER STATE AID $0 $0 $0 $0 $500 $500 $0 $500 $750 $250 50.00% $750 231.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $0 $0 $0 $0 $0 $0 $150 $150 $5,150 $5,150 #DIV/0! $5,150 231.08.91.19.6520 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! $95,600 231.30.00.00.9411 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%$100,750 EXPENDITURES Total $0 $0 $0 $0 $65,000 $65,000 $69,743 $78,687 $100,750 $35,750 0.00%$100,750 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 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $210,000 265.06.00.00.5801 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%$210,000 REVENUES Total $150,842 $163,300 $170,500 $167,500 $163,000 $163,000 $163,000 $163,000 $210,000 $47,000 28.83%$210,000 EXPENDITURES Total $151,379 $163,415 $170,500 $167,500 $163,000 $163,000 $163,000 $163,000 $210,000 $47,000 0.00%$210,000 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%$190,355 Page 53 Page 55 of 70 To hear any citizen on the proposed 2019 City Budget. 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 October 15, 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% $40,000 270.20.00.00.8100 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% $50,000 270.01.00.00.5103 EMPLOYEE PAYOUT $534,702 $210,291 $162,542 $295,199 $175,000 $175,000 $7,475 $50,000 $150,000 ($25,000) -14.29% $150,000 270.01.00.00.5201 FICA $40,431 $16,621 $12,435 $22,583 $13,388 $13,388 $572 $3,825 $11,475 ($1,913) -14.29% $11,475 270.01.00.00.5203 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%$90,000 EXPENDITURES Total $591,052 $233,891 $174,977 $317,782 $188,388 $188,388 $9,760 $53,825 $161,475 ($26,913)0.00%$161,475 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%($71,475) 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%$2,203,870 GRAND TOTAL SPECIAL REVENUE FUND BALANCE $9,721,460 $9,270,403 $8,414,811 $8,504,978 $6,019,785 $6,019,785 $8,618,772 $9,353,240 $8,507,320 $2,487,534 41.32%$8,507,320 Page 54 Page 56 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 57 SECTION 8 PROPOSED 2019 CAPITAL PROJECT BUDGETS Page 55 Page 57 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 58 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 October 15, 2018 TOTAL CAPITAL PROJECTS Page 56 Page 58 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 59 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 1,025,568 1,661,000 0 TOTAL PW&D ENGINEERING DIVISION:1,096,017 0 7,253,820 7,253,820 1,261,726 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 3,958,092 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)(3,958,092)(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 16,402,349 8,329,388 (0) October 15, 2018 Page 57 Page 59 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 60 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 October 15, 2018 Page 58 Page 60 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 61 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 October 15, 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 To hear any citizen on the proposed 2019 City Budget. Packet Page 62 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 To hear any citizen on the proposed 2019 City Budget. Packet Page 63 SECTION 9 SUPPLEMENTAL INFORMATION Page 61 Page 63 of 70 To hear any citizen on the proposed 2019 City Budget. Packet Page 64 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 To hear any citizen on the proposed 2019 City Budget. Packet Page 65 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 To hear any citizen on the proposed 2019 City Budget. Packet Page 66 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 To hear any citizen on the proposed 2019 City Budget. Packet Page 67 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 To hear any citizen on the proposed 2019 City Budget. Packet Page 68 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 To hear any citizen on the proposed 2019 City Budget. Packet Page 69 $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 To hear any citizen on the proposed 2019 City Budget. Packet Page 70 $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 To hear any citizen on the proposed 2019 City Budget. Packet Page 71