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COMMITTEE OF THE WHOLE Packet - 9/22/2020CITY OF MUSKEGO COMMITTEE OF THE WHOLE AGENDA 09/22/2020 5:15 PM Muskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER ROLL CALL STATEMENT OF PUBLIC NOTICE APPROVAL OF AGENDA APPROVAL OF MINUTES May 26, 2020 September 8, 2020 NEW BUSINESS Presentation by Assessor Regarding the Assessment of Commercial Properties Continued Discussion of Mayor's Proposed 2021 Operating Budget COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW ADJOURNMENT The Committee of the Whole may possibly reconvene immediately following the Common Council meeting of the same date to continue work on agenda items. NOTICE IT IS POSSIBLE THAT MEMBERS OF AND POSSIBLY A QUORUM OF MEMBERS OF OTHER GOVERNMENTAL BODIES OF THE MUNICIPALITY MAY BE IN ATTENDANCE AT THE ABOVE-STATED MEETING TO GATHER INFORMATION; NO ACTION WILL BE TAKEN BY ANY GOVERNMENTAL BODY AT THE ABOVE-STATED MEETING OTHER THAN THE GOVERNMENTAL BODY SPECIFICALLY REFERRED TO ABOVE IN THIS NOTICE. ALSO, UPON REASONABLE NOTICE, EFFORTS WILL BE MADE TO ACCOMMODATE THE NEEDS OF DISABLED INDIVIDUALS THROUGH APPROPRIATE AIDS AND SERVICES. FOR ADDITIONAL INFORMATION OR TO REQUEST THIS SERVICE, CONTACT MUSKEGO CITY HALL, (262) 679-4100. Packet Page 1 Unapproved CITY OF MUSKEGO COMMITTEE OF THE WHOLE MINUTES May 26, 2020 5:30 PM City Hall, W182 S8200 Racine Avenue CALL TO ORDER Mayor Petfalski called the meeting to order at 5:37 p.m. ROLL CALL Present: Alderpersons Wolfe, Hammel, Terrence, Kapusta, Engelhardt, Kubacki, and Madden. Also present: Police Chief Rens, Public Works and Development Director Kroeger, IT Director Loudon, Planner Trzebiatowski, Finance and Administration Director Mueller, Finance and Administration Assistant Director Mustapich, City Attorney Warchol, and Deputy Clerk Blenski. STATEMENT OF PUBLIC NOTICE The Deputy Clerk stated the meeting was noticed in accordance with the open meeting law. APPROVAL OF AGENDA Alderperson Kubacki moved to approve. Alderperson Madden seconded; motion carried. APPROVAL OF MINUTES – April 14, 2020 Alderperson Hammel moved to approve. Alderperson Madden seconded; motion carried. NEW BUSINESS Discuss Proposed Health Insurance Rate Renewal and Alternative Plans Patty Jehn of WPS was present to review the health insurance renewal as well as other options. The City will realize a 3.5% increase to renew the current plan with WPS. Director Mueller reviewed various alternatives, which could potentially reduce the City’s costs. One option to consider is increasing the employee’s contribution, which is 10%. Ms. Jehn next reviewed three alternate copay plans and compared them to the current plan. Alderperson Kubacki believes the 10% employee contribution is comparable. Mayor Petfalski stated he prefers a January renewal vs. July. He would also like to have a discussion with the School District on joining their self-insured plan. He recommends keeping the current plan and doing research going forward. Ms. Jehn noted that WPS also offers the Arise Health Plan, which the City may want to consider as an alternative in the future. Page 1 of 3 May 26, 2020 Packet Page 2 2 May 26, 2020 Director Mueller noted that this issue should be revisited in October if the City will consider a change. Alderperson Kubacki moved to keep the health insurance status quo for now. Alderperson Madden seconded; motion carried. Financial Impact of COVID-19 Director Mueller stated that the 2019-year end reflects a $500,000.00 surplus. She does not anticipate a reduction in first quarter revenues with the exception of court and liquor license fees. This should be covered by contingency funds. Discussion Regarding Enforcement Process of Chapter 400 Zoning Violations Specific to Outside Storage Mayor Petfalski stated he requested this item be placed on the agenda. A resident is being told he cannot store an RV and travel trailers in the front of his property. The residence is not subject to any HOA restrictions. The Mayor’s issue is that there is not uniform enforcement. He would like the existing ordinance to be reviewed to find a way to be consistent. He also agrees that there should be a timeframe to allow items like travel trailers and boats to be parked outside. Alderperson Wolfe stated enforcement is driven by complaint. He does not have a problem with that. He believes the front of a property should be clean and not used for any type of storage, including garbage cans. Alderperson Hammel stated the City needs to distinguish between what is junk and what has value. A travel trailer, camper, or boat could be worth more than three automobiles. Mayor Petfalski called for a short recess at 6:22 p.m. With the Committee back in session, Alderperson Madden asked where do you draw the line between wat is acceptable and what is not? Alderperson Hammel noted the driveway is not meant for year-round storage. He supports having a timeframe in place and the vehicle must be operational. Alderperson Wolfe stated the existing ordinance does not need to be fixed. Attorney Warchol provided the perspective from the Municipal Court side. An individual who is cited because a complaint was made appears in court and is really upset. The person typically asks why he or she was cited and the person down the block wasn’t and is told because a complaint was made. This could potentially just invite more complaints. Attorney Warchol does not view seasonal, recreational vehicles as storage. He believes a reasonable solution would be to have a timeframe to allow them to be parked outside. Mayor Petfalski suggested that when an Alderperson receives a complaint, he should look at the property. If there appear to be no issues, the Alderperson should recommend that the complainant discuss the matter with the neighbor.Page 2 of 3 May 26, 2020 Packet Page 3 3 May 26, 2020 After the following discussion, the consensus was to continue to monitor the situation and not change anything at this time. COMMUNICATIONS AND MISCELLANEOUS BUSINESS - None ADJOURNMENT Alderperson Kubacki made a motion to adjourn at 6:34 p.m. Alderperson Engelhardt seconded; motion carried. Minutes taken and transcribed by Deputy Clerk Jill Blenski. Page 3 of 3 May 26, 2020 Packet Page 4 UNAPPROVED CITY OF MUSKEGO COMMITTEE OF THE WHOLE MINUTES September 8, 2020 5:00 PM City Hall, W182 S8200 Racine Avenue CALL TO ORDER Mayor Petfalski called the meeting to order at 5:06 p.m. ROLL CALL Present: Alderpersons Wolfe, Terrence, Kapusta, Engelhardt, Kubacki, and Madden. Absent: Alderperson Hammel. Also present: Public Works and Development Director Kroeger, Finance and Administration Director Mueller, Finance and Administration Assistant Director Mustapich, City Attorney Warchol, Deputy Clerk Blenski, and Administrative Assistant Crisp. STATEMENT OF PUBLIC NOTICE Ms. Crisp stated that the meeting was noticed in accordance with the open meeting law. APPROVAL OF AGENDA Alderperson Kubacki moved to approve. Alderperson Wolfe seconded; motion carried. APPROVAL OF MINUTES – August 25, 2020 Alderperson Engelhardt moved to approve. Alderperson Madden seconded; motion carried. NEW BUSINESS Mayor's Proposed 2021 Budget Mayor Petfalski read his Summary Comments regarding the 2021 Proposed Budget, which are as follows: SUMMARY COMMENTS This year has proven to be an extremely challenging year with a number of negative factors affecting the 2021 city budget. This budget process started with over a $750,000 projected deficit. Revenues such as interest income is down significantly, a number of replacement vehicles had been put off a few years, levy caps in the past were not fully utilized and our growth and reliance on technology requires investments in hardware, software, training, and staffing. It is my hope that these investments will prove to be added benefits to the taxpayers in the near future as it should allow us to expand services and make employees more efficient. We also have been a growing community, which requires the maintaining and upkeep of more roads, parks, and city facilities. This 2021 city budget is built upon Council defined budget goals with desired outcomes in the best interest of Muskego taxpayers, and the 2021 Proposed Budget is consistent with that measure. Page 1 of 3 September 8, 2020 Packet Page 5 September 8, 2020 2 Based on the agreed upon comprehensive goals of the Committee of the Whole, the balanced budget as prepared by the department heads and me is proposed to have a low mill rate of $4.56, which is one of the lowest mill rates of any municipality in Waukesha County. Following are the 2021 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 Budget Process: The Committee of the Whole will receive the 2021 Proposed Budget for initial review on Tuesday, September 8, 2020 (Tonight). Over the next two weeks we will still be making further budget adjustments with the goal of lowering the impact on the proposed tax levy. Committee of the Whole meetings will follow to further discuss, review, and finalize the budget. The goal is to have an approved budget by October 13 with a public hearing and budget adoption on Tuesday October 27, 2020. 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. Significant Changes from the 2020 to the 2021: Revenues The proposed 2021 general fund revenue budget reflects a tax levy increase of $330,420 or 3.068% as compared to the 2020 adjustment of $91,864; and is within the State levy limit. Increased revenue is derived from new growth; improved property market/assessed values; and a utilization of unused levy cap limit from previous years. The additional funds will be utilized to offset expenditure increases in technology personnel, DPW staffing, employee pay scale adjustments, and merit increases. Furthermore, a $190,355 transfer from the closed Community Development Authority special revenue fund will assist in funding the police vehicle replacement. Also to be noted, the State has not yet provided the estimates for Shared Revenues and Transportation Aids which are all subject to change. Expenditures The proposed 2021 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a 3.08% increase over 2020. Due to rising costs and planned assessment revaluation, $141,000 was required for the assessment revaluation, IT network and programing, and Public Works contracted services and vehicle maintenance. In support of the goal to recognize and respect the expertise of incumbent employees this budget reflects the Committee of the Whole recommended pay scale adjustment of 1% along with a maximum 1.5% merit pay increase based on the average within the survey results for non- represented employees. The ratified Police Union Agreement includes a 1.51% across the board increase and an additional 0.25% adjustment to the Detective and Specialist personnel. Personnel costs also include employee benefits, which fluctuate considerably from year to year. We are currently waiting from consultants to see if we can realize some significant savings in this area. Taxes Per the 2021 Budget Goals, the entire available net new growth is proposed to help fund increased expenditures within the general operating and debt service fund. In addition to the general fund levy Page 2 of 3 September 8, 2020 Packet Page 6 September 8, 2020 3 increase of 3.068% noted above, the debt service levy includes a 2.283% or $50,000 adjustment in an effort to maintain and plan for affordable future debt levels, as well as prepare for rising principal and interest payments. Based upon Assessor provided data, the net impact will produce an estimated City tax rate of $4.56 per $1,000 of assessed value or an increase of $0.087 cents as compared to the prior year. A discussion with questions and answers for Director Mueller and the Mayor followed. It was noted that the following funding options were removed from the 2021 operating budget: New position of Computer Tech, a DPW vehicle, and the vacant Civil Tech Leader position will not be filled. In addition, there are other items that are currently not reflected in the budget document. The Mayor is reviewing and may make adjustments. Mayor Petfalski asked that the Council members review his Summary Comments for continued discussion at the next Committee of the Whole meeting. Discuss Polling Place Locations for the November Election. City Hall will be closed for all walk-in business on November 3 due to anticipated high turnout for the Election while maintaining social distancing guidelines. Director Mueller proposes to hold the November 3 Election at the Muskego Public Library for Districts 1 and 7 (the two largest Districts) with the remaining Districts to be held at City Hall. The polling locations used in the past are still not available due to COVID-19. It was agreed that City Hall would be closed for all walk-in business on Election Day. There were no objections to the polling place locations for the November 3, 2020 Election. Alderperson Engelhardt requested that the Library Board consider being closed to the public on Election Day due to traffic and parking concerns. COMMUNICATIONS AND MISCELLANEOUS BUSINESS None ADJOURNMENT Alderperson Wolfe made a motion to adjourn at 5:45 p.m. Alderperson Kubacki seconded; motion carried. Minutes recorded and transcribed by Christine Crisp. Page 3 of 3 September 8, 2020 Packet Page 7 Presented Tuesday, September 8th, 2020 W182 S8200 Racine Avenue, Muskego, WI 53150 Waukesha County, Wisconsin (262) 679-4100 *Updated September 10th, 2020 Page 1 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 8 TABLE OF CONTENTS PROPOSED 2021 BUDGET DOCUMENT Section 1 Mayor’s 2021 Proposed Budget Summary Comments (Including Resulting Estimated City Tax Rate and Information Concerning Significant Changes from 2020 Budget) » Pages 2 - 3 Section 2 Draft Notice of Public Hearing for the City of Muskego’s Proposed 2021 Budget (proposed for Monday, October 27th, 2020) » Page 5 Section 3 Proposed 2021 General Fund Revenue Budget (General Operations) » Pages 7 - 11 a. General Fund Revenues – Total Change by Category from Adopted 2020 Budget to 2021 Proposed Budget b. General Fund Revenues – Change in Dollars by Category From Adopted 2020 Budget to Proposed 2021 Budget Section 4 Proposed 2021 General Fund Expenditure Budget » Pages 13 - 27 a. General Fund Expenditures – Total Change by Category from Adopted 2020 Budget to 2021 Proposed Budget b. General Fund Expenditures – Change in Dollars by Category from Adopted 2020 Budget to 2021 Proposed Budget Section 5 Staffing Information » Pages 29 - 31 a. Full Time Equivalent Position Summary by Department of the City of Muskego – Approved 2020 Budget Compared to Proposed 2021 Budget b. Graphic Presentation of General Fund Personnel Related Costs Compared to the Adopted 2020 Budget Section 6 City Debt Service Budget & Graphic Presentations » Pages 33 - 36 a. Listing of General Long Term Obligations b. Debt Schedule for existing general obligation debt c. Debt Service Payments 2021 – 2030 Total Principal & Interest by Year Section 7 Proposed 2021 Special Revenue Fund Budgets » Pages 38 - 44 Section 8 Proposed 2021 Capital Borrowing & Expenditure Budgets » Pages 46 - 50 Section 9 Supplemental Information a. Definitions » Pages 52 - 55 b. Tax Calculation » Page 56 c. Graphic Presentation of City Tax Levies and Rates » Pages 57 - 58 Page 2 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 9 SECTION 1 MAYOR’S SUMMARY COMMENTS Page 1 Page 3 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 10 MAYOR’S 2021 PROPOSED BUDGET SUMMARY COMMENTS This year has proven to be an extremely challenging year with a number of negative factors affecting the 2021 city budget. This budget process started with over a $750,000 projected deficit. Revenues such as interest income is down significantly, a number of replacement vehicles had been put off a few years, levy caps in the past were not fully utilized and our growth and reliance on technology requires investments in hardware, software, training and staffing. It is my hope that these investments will prove to be added benefits to the taxpayers in the near future as it should allow us to expand services and make employees more efficient. We also have been a growing community which requires the maintaining and upkeep of more roads, parks and city facilities. This 2021 city budget is built upon Council defined budget goals with desired outcomes in the best interest of Muskego taxpayers, and the 2021 Proposed Budget is consistent with that measure. 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 have a low mill rate of $4.55, which is one of the lowest mill rates of any municipality in Waukesha County. Following are the 2021 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 Budget Process: The Committee of the Whole will receive the 2021 Proposed Budget for initial review on Tuesday, September 8th, 2020 (Tonight). Over the next two weeks we will still be making further budget adjustments with the goal of lowering the impact on the proposed tax levy. Committee of the Whole meetings will follow to further discuss, review and finalize the budget. The goal is to have an approved budget by October 13th with a public hearing and budget adoption on Tuesday October 27 th 2020. 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. Page 2 Page 4 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 11 Significant Changes from the 2020 to the 2021: Revenues The proposed 2021 general fund revenue budget reflects a tax levy increase of $291,040 or 2.703% as compared to the 2020 adjustment of $91,864; and is within the State levy limit. Increased revenue is derived from new growth; improved property market/assessed values; and a utilization of unused levy cap limit from previous years. The additional funds will be utilized to offset expenditure increases in technology personnel, DPW staffing, employee pay scale adjustments and merit increases. Furthermore, a $190,355 transfer from the closed Community Development Authority special revenue fund will assist in funding the police vehicle replacement. Also to be noted, the State has not yet provided the estimates for Shared Revenues and Transportation Aids which are all subject to change. Expenditures The proposed 2021 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a 2.97% increase over 2020. Due to rising costs and planned assessment revaluation, $141,000 was required for the assessment revaluation, IT network and programing and Public Works contracted services and vehicle maintenance. In support of the goal to recognize and respect the expertise of incumbent employees this budget reflects the Committee of the Whole recommended pay scale adjustment of 1% along with a maximum 1.5% merit pay increase based on the average within the survey results for non-represented employees. The ratified Police Union Agreement includes a 1.51% across the board increase and an additional 0.25% adjustment to the Detective and Specialist personnel. Personnel costs also include employee benefits which fluctuate considerably from year to year. We are currently waiting from consultants to see if we can realize some significant savings in this area. Taxes Per the 2021 Budget Goals, the entire available net new growth is proposed to help fund increased expenditures within the general operating and debt service fund. In addition to the general fund levy increase of 2.703% noted above, the debt service levy includes a 2.283% or $50,000 adjustment in an effort to maintain and plan for affordable future debt levels, as well as prepare for rising principal and interest payments. Based upon Assessor provided data, the net impact will produce an estimated City tax rate of $4.55 per $1,000 of assessed value or an increase of $0.087 cents as compared to the prior year. Mayor Rick Petfalski Page 3 Page 5 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 12 SECTION 2 DRAFT PUBLIC HEARING NOTICE Page 4 Page 6 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 13 from 8:00 AM to 4:30 PM. Sharon Mueller, Finance and Administration Director SUMMARY OF REVENUE AND EXPENSE GENERAL AND DEBT BUDGET ESTIMATED BUDGET % CHANGE SERVICE FUNDS 2020 12/31/20 2021 (DECREASE) TAXES 13,029,012 13,027,354 13,369,052 * INTERGOVERNMENTAL 2,048,453 2,173,911 2,087,273 LICENSES AND PERMITS 769,235 770,740 795,840 FINES, FORFEITURES AND PENALTIES 310,000 200,000 310,000 PUBLIC CHARGES FOR SERVICES 552,358 421,995 572,694 INTERGOVERNMENTAL CHARGES FOR SERV 237,500 237,250 242,000 MISCELLANEOUS 422,285 382,535 315,675 INTERDEPARTMENTAL CHARGES FOR SERV 266,750 94,950 326,250 TOTAL REVENUES 17,635,593$ 17,308,735$ 18,018,784$ 2.17% GENERAL GOVERNMENT 2,426,414 2,354,542$ 2,548,991 PUBLIC SAFETY 7,299,813 7,149,963 7,427,001 HEALTH AND SANITATION 3,806 3,806 3,850 PUBLIC WORKS 3,010,692 2,997,677 3,064,594 EDUCATION & RECREATION 1,863,555 1,789,450 1,851,592 CONSERVATION AND DEVELOPMENT 428,066 429,298 434,485 CAPITAL OUTLAY 832,000 832,943 1,006,625 UNCLASSIFIED 80,000 - 82,000 DEBT SERVICE 5,806,803 5,947,995 4,378,077 TOTAL EXPENDITURES 21,751,149$ 21,505,674$ 20,797,215$ -4.39% TRANSFERS FROM OTHER FUNDS/ADVANCES 4,165,556 3,045,037 3,304,047 TRANSFERS TO OTHER FUNDS (50,000) (50,000) (525,616) TOTAL OTHER FINANCING SOURCES/USES 4,115,556 2,995,037 2,778,431 * Taxes Revenue includes $13,299,802 property tax levy which is 2.632% higher than 2020. ACTUAL ESTIMATED ESTIMATED 12/31/19 12/31/20 12/31/21 FUND BALANCES GENERAL FUND 7,275,043$ 7,293,352$ 7,293,352$ DEBT SERVICE TAX LEVY FUND 2,803,269 1,583,058$ 183,521 TOTAL FUND BALANCE 10,078,312$ 8,876,410$ 7,476,873$ CITY OF MUSKEGO -- OFFICIAL NOTICE On October 27th, 2020, 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 2021. 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 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 14 SECTION 3 PROPOSED 2021 REVENUE BUDGET Page 6 Page 8 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 15 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval TAXES: 100.09.80.00.4001 GENERAL PROPERTY TAXES $10,171,898 $10,271,898 $10,476,898 $10,676,898 $10,768,762 $10,768,762 $10,733,041 $10,768,762 $11,059,802 $11,059,802 $291,040 2.70%$0 100.09.80.00.4002 OVERRUN $0 $1 $1 ($1)$0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.09.80.00.4005 PAYMENT IN LIEU OF TAXES $37,164 $37,012 $33,516 $34,200 $35,000 $35,000 $35,720 $35,720 $35,500 $35,500 $500 1.43%$0 100.09.80.00.4006 PYMT IN LIEU OF TAXES-CONSERV $12,882 $12,832 $12,910 $12,874 $12,750 $12,750 $12,372 $12,372 $12,750 $12,750 $0 0.00%$0 100.09.80.00.4007 INTEREST-DELQ PERS PROPERTY $2,430 $1,677 $4,121 $1,189 $2,500 $2,500 $88 $2,000 $2,250 $2,250 ($250) -10.00%$0 100.09.80.00.4008 TAXES/INTEREST & PENALTY $19,724 $20,663 $17,119 $18,712 $20,000 $20,000 $32,042 $18,500 $18,750 $18,750 ($1,250)-6.25%$0 TAXES Total $10,244,098 $10,344,083 $10,544,565 $10,743,872 $10,839,012 $10,839,012 $10,813,263 $10,837,354 $11,129,052 $11,129,052 $290,040 2.68%$0 INTERGOVERNMENTAL: 100.02.20.01.4127 PUBLIC SAFETY $15,764 $13,126 $21,493 $18,836 $15,000 $15,000 $5,157 $15,000 $15,000 $15,000 $0 0.00%$0 100.02.20.01.4128 WATER PATROL $0 $7,317 $14,386 $14,365 $10,000 $10,000 $0 $14,250 $14,300 $14,300 $4,300 43.00%$0 100.02.20.01.4702 MISC REIMBURSEMENT/DONATIONS $22,688 $27,124 $26,939 $33,266 $25,000 $25,000 $4,228 $25,000 $25,000 $25,000 $0 0.00%$0 100.02.21.00.4124 FIRE INSURANCE TAX $99,890 $107,773 $109,244 $122,625 $115,000 $115,000 $125,261 $125,261 $120,000 $120,000 $5,000 4.35%$0 100.04.51.01.4132 TRANSPORTATION-HWAY ALLOTMENT $1,144,699 $1,115,970 $1,320,965 $1,203,515 $1,230,008 $1,230,008 $979,460 $1,305,944 $1,250,000 $1,250,000 $19,992 1.63%$0 100.04.51.01.4133 STATE FUNDING $0 $0 $536 $16,735 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.71.00.4140 LIBRARY GRANTS REVENUE $6,858 $1,592 $8,765 $1,549 $1,556 $1,556 $1,122 $1,556 $3,863 $3,863 $2,307 148.26%$0 100.05.71.00.4150 LIBRARY - SYSTEM, ETC $113,836 $112,846 $118,147 $118,193 $117,784 $117,784 $60,997 $121,422 $133,957 $133,957 $16,173 13.73%$0 100.05.71.00.4552 LIBRARY FRIENDS REVENUE $4,936 $6,945 $6,239 $6,904 $5,000 $5,000 $3,454 $5,000 $5,000 $5,000 $0 0.00%$0 100.09.80.00.4120 PERSONAL PROPERTY AID $0 $0 $0 $54,498 $42,249 $42,249 $74,898 $74,898 $34,697 $34,697 ($7,553) -17.88%$0 100.09.80.00.4121 STATE SHARED REVENUES $425,191 $424,635 $428,303 $430,088 $436,345 $436,345 $60,552 $436,345 $436,345 $436,345 $0 0.00%$0 100.09.80.00.4122 ST AID EXMPT COMPUTER REPLACE $12,997 $10,884 $11,044 $11,311 $11,311 $11,311 $11,311 $11,311 $11,311 $11,311 $0 0.00%$0 100.09.80.00.4123 PER CAPITA TAXES-PUBLIC SAFETY $9,719 $9,623 $7,714 $7,726 $9,000 $9,000 $0 $7,725 $7,800 $7,800 ($1,200) -13.33%$0 100.09.80.00.4124 STATE VIDEO SERVICE AID $0 $0 $0 $0 $30,200 $30,200 $30,199 $30,199 $30,000 $30,000 ($200)-0.66%$0 INTERGOVERNMENTAL REVENUE Total $1,856,579 $1,837,835 $2,073,774 $2,039,611 $2,048,453 $2,048,453 $1,356,640 $2,173,911 $2,087,273 $2,087,273 $38,819 1.90%$0 LICENSES AND PERMITS: 100.01.02.00.4241 LIQUOR AND FERMENTED BEVERAGE $22,877 $21,082 $23,081 $23,866 $22,500 $22,500 $15,172 $16,000 $23,000 $23,000 $500 2.22%$0 100.01.02.00.4242 PUBLIC AND SPECIAL GATHERING $290 $220 $230 $290 $270 $270 $270 $270 $270 $270 $0 0.00%$0 100.01.02.00.4243 PUBLICATIONS $480 $430 $480 $510 $470 $470 $470 $485 $500 $500 $30 6.38%$0 100.01.02.00.4244 TAVERN OPERATORS $12,144 $8,924 $9,081 $9,544 $9,500 $9,500 $7,466 $9,500 $9,500 $9,500 $0 0.00%$0 100.01.02.00.4245 CIGARETTES $1,500 $1,300 $1,600 $1,600 $1,500 $1,500 $1,300 $1,500 $1,600 $1,600 $100 6.67%$0 100.01.02.00.4247 AMUSEMENT DEVICES $1,930 $2,220 $2,160 $2,410 $2,000 $2,000 $2,180 $2,200 $2,150 $2,150 $150 7.50%$0 100.01.02.00.4248 ARCHERY $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $0 0.00%$0 100.01.02.00.4250 JUNK LICENSES $75 $75 $75 $75 $75 $75 $225 $250 $75 $75 $0 0.00%$0 100.01.02.00.4251 DANCE HALL $515 $580 $680 $665 $500 $500 $615 $650 $600 $600 $100 20.00%$0 100.01.02.00.4254 EVENTS-REGULATION & COMPLIANCE $2,572 $3,080 $2,970 $3,482 $3,000 $3,000 $2,866 $3,000 $3,250 $3,250 $250 8.33%$0 100.01.02.00.4260 SPECIAL EVENTS $0 $0 $0 $2,300 $3,000 $3,000 $875 $1,500 $2,500 $2,500 ($500) -16.67%$0 100.01.02.00.4262 LANDFILL AND REFUSE HAULING $14,160 $13,360 $14,960 $14,520 $14,000 $14,000 $13,360 $14,500 $14,250 $14,250 $250 1.79%$0 100.01.02.00.4265 FIRE WORKS $1,575 $1,545 $1,325 $2,925 $1,500 $1,500 $5,015 $5,015 $2,250 $2,250 $750 50.00%$0 100.01.02.00.4266 ALARM SYSTEMS PERMITS $2,150 $2,050 $1,650 $1,650 $1,750 $1,750 $650 $1,650 $1,675 $1,675 ($75) -4.29%$0 100.01.02.00.4279 EXPLOSIVE STORAGE LICENSE $100 $100 $100 $100 $100 $100 $50 $100 $100 $100 $0 0.00%$0 100.01.02.00.4304 STATEMENT OF PROPERTY STATUS $3,920 $3,610 $4,263 $6,463 $5,000 $5,000 $9,625 $5,250 $5,000 $5,000 $0 0.00%$0 100.01.02.00.4307 DOG LICENSE FEES $5,688 $5,280 $4,978 $5,284 $4,750 $4,750 $3,175 $5,000 $5,250 $5,250 $500 10.53%$0 100.01.02.00.4308 DOG PENALTY FEE $25 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.06.00.4544 CABLE TV FRANCHISE FEES $170,494 $163,528 $181,194 $179,193 $139,800 $139,800 $74,411 $145,000 $140,000 $140,000 $200 0.14%$0 100.02.20.01.4252 BICYCLE $0 $0 $0 $433 $500 $500 $0 $0 $0 $0 ($500) -100.00%$0 100.02.20.01.4305 DOG APPREHENSION $840 $990 $810 $660 $800 $800 $180 $500 $650 $650 ($150) -18.75%$0 100.02.25.00.4250 BUILDING INSPECTION PERMITS $532,044 $744,968 $519,518 $602,154 $555,000 $555,000 $351,358 $555,000 $580,000 $580,000 $25,000 4.50%$0 100.02.25.00.4329 BUILDING INSPECTION TAXABLE $1,240 $1,308 $1,350 $2,037 $1,350 $1,350 $362 $1,350 $1,350 $1,350 $0 0.00%$0 100.05.72.02.4271 BEER PERMIT FEES (PARKS)$320 $280 $521 $290 $350 $350 $479 $500 $350 $350 $0 0.00%$0 100.06.18.01.4260 EXTRACTIVE $2,698 $1,894 $3,149 $1,161 $1,500 $1,500 $487 $1,500 $1,500 $1,500 $0 0.00%$0 LICENSES AND PERMITS Total $777,658 $976,844 $774,194 $861,632 $769,235 $769,235 $490,612 $770,740 $795,840 $795,840 $26,605 3.46%$0 September 11, 2020 Page 7 Page 9 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 16 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 11, 2020 FINES, FORFEITS AND PENALTIES: 100.01.08.00.4269 COURT FINES AND FORFEITURES $362,029 $288,463 $296,060 $315,081 $310,000 $310,000 $160,224 $200,000 $310,000 $310,000 $0 0.00%$0 100.01.08.00.4272 WARRANTS $0 $0 $0 $0 $0 $0 $347 $0 $0 $0 $0 #DIV/0!$0 FINES, FORFEITS AND PENALTIES Total $362,029 $288,463 $296,060 $315,081 $310,000 $310,000 $160,570 $200,000 $310,000 $310,000 $0 0.00%$0 PUBLIC CHARGES FOR SERVICES: 100.01.05.00.4348 ATTORNEY REVIEW FEES $7,540 $28,980 $1,980 $2,160 $5,000 $5,000 $0 $2,000 $5,000 $5,000 $0 0.00%$0 100.01.06.00.4310 COPY FEES $20 $11 $2 $7 $20 $20 $119 $125 $20 $20 $0 0.00%$0 100.01.06.00.4311 VENDING MACHINE REVENUE $1,198 $1,012 $643 $780 $700 $700 $157 $700 $725 $725 $25 3.57%$0 100.01.06.00.4532 RENTAL OF CITY OWNED LAND $0 $0 $0 $150 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.06.00.4536 NSF FEES $570 $540 $720 $630 $500 $500 $150 $500 $500 $500 $0 0.00%$0 100.01.06.00.4541 JURY DUTY/ FEES REIMB $0 $76 $152 $23 $50 $50 $15 $25 $50 $50 $0 0.00%$0 100.01.06.00.4542 MISCELLANEOUS REIMBURSEMENT $47,424 $59,826 $62,969 $46,167 $45,000 $45,000 $39,109 $95,000 $45,000 $45,000 $0 0.00%$0 100.02.20.01.4333 MISCELLANEOUS CHGS - POLICE $5,563 $3,613 $2,406 $2,171 $3,500 $3,500 $658 $2,000 $2,250 $2,250 ($1,250) -35.71%$0 100.02.20.01.4334 SEIZED PROPERTY $0 $0 $0 $2,038 $0 $0 $793 $1,000 $1,500 $1,500 $1,500 #DIV/0!$0 100.02.20.01.4542 WITNESS FEES/COURT COSTS-MISC $182 $238 $71 $310 $200 $200 $0 $200 $200 $200 $0 0.00%$0 100.04.19.00.4348 ENGINEERING REVIEW FEES $24,041 $19,673 $15,240 $13,434 $15,500 $15,500 $1,610 $10,000 $15,500 $15,500 $0 0.00%$0 100.04.51.01.4278 STREET EXCAVATION FEE HWY $6,145 $3,145 $2,745 $0 $2,500 $2,500 $0 $1,500 $2,500 $2,500 $0 0.00%$0 100.04.51.01.4312 SALE OF CULVERT MATERIAL $40,397 $38,199 $56,578 $62,584 $35,000 $35,000 $7,550 $25,000 $35,000 $35,000 $0 0.00%$0 100.04.51.01.4332 MISC HWY DEPT REVENUE $22,192 $6,404 $3,110 $5,666 $5,000 $5,000 $224 $2,500 $5,000 $5,000 $0 0.00%$0 100.04.51.01.4533 OIL RECYCLING/SALE SCRAP MTL $959 $2,162 $716 $663 $1,000 $1,000 $0 $500 $750 $750 ($250) -25.00%$0 100.04.51.10.4308 WEED CUTTING $450 $190 $685 $0 $500 $500 $500 $500 $500 $500 $0 0.00%$0 100.05.71.00.4274 LIBRARY LOST AND DAMAGED $1,551 $1,941 $1,452 $1,951 $1,300 $1,300 $750 $1,060 $1,300 $1,300 $0 0.00%$0 100.05.71.00.4313 LIBRARY FINES $17,610 $16,640 $16,229 $13,798 $17,000 $17,000 $4,364 $6,270 $17,000 $17,000 $0 0.00%$0 100.05.71.00.4314 LIBRARY TAXABLE REVENUE $9,210 $7,908 $8,880 $8,072 $9,000 $9,000 $3,313 $4,010 $9,000 $9,000 $0 0.00%$0 100.05.71.00.4544 ROOM RENTAL $2,450 $1,050 $1,519 $2,594 $1,000 $1,000 $625 $690 $1,000 $1,000 $0 0.00%$0 100.05.72.02.4314 SEASON PASSES (Taxable)$16,387 $16,293 $12,813 $11,459 $12,000 $12,000 $13,115 $15,000 $12,000 $12,000 $0 0.00%$0 100.05.72.02.4315 IDLE ISLE LAUNCH (Taxable)$20,359 $16,552 $15,511 $16,689 $15,000 $15,000 $19,106 $20,500 $15,000 $15,000 $0 0.00%$0 100.05.72.02.4317 PARK RENTAL TAXABLE $9,886 $6,906 $34,135 $8,364 $15,000 $15,000 $22,296 $25,000 $15,000 $15,000 $0 0.00%$0 100.05.72.02.4537 PARKS DEPT MISC. REVENUE $770 $770 $688 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.03.4317 PARK HISTORICAL RENTAL TAXABLE $2,900 $1,175 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.4318 RECREATION FEES-REGISTRATION $1 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.4320 RECREATION FEES TAXABLE $0 $0 $190 $1,588 $500 $500 $543 $750 $1,000 $1,000 $500 100.00%$0 100.05.72.10.4321 MISC REVENUE RECREATION $3,031 $2,632 $3,227 $1,217 $2,750 $2,750 $0 $500 $0 $0 ($2,750) -100.00%$0 100.05.72.10.4325 TICKET SALES REC-GREAT AMERICA $11,470 $13,028 $11,407 $8,680 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.4326 TICKET SALES REC-WPRA WEEK GA $2,009 $1,450 $956 $725 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.4327 TICKET SALES REC-NOAH'S ARK $4,230 $3,051 $3,108 $2,688 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.4328 TICKET SALES REC-ZOO $1,177 $796 $1,134 $1,490 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.4329 TICKET SALES REC-MT OLYMPUS $0 $0 $0 $140 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.11.4318 REC REG FEES-AQUATICS $1,702 $1,442 $0 $1,255 $1,925 $1,925 $1,265 $1,265 $1,925 $1,925 $0 0.00%$0 100.05.72.12.4318 REC REG FEES-ARTS & CRAFTS $8,910 $5,340 $5,944 $4,861 $5,104 $5,104 $886 $2,000 $5,104 $5,104 $0 0.00%$0 100.05.72.13.4318 REC REG FEES-ATHLETICS $195,985 $176,834 $193,013 $124,654 $137,669 $137,669 $32,222 $50,000 $122,484 $122,484 ($15,185) -11.03%$0 100.05.72.13.4320 REC FEES TAXABLE-ATHLETICS $0 $2,798 $0 $0 $0 $0 $160 $400 $0 $0 $0 #DIV/0!$0 100.05.72.13.4323 REC MATERIALS-ATHLETICS $2,660 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.14.4318 REC REG FEES-SAFETY $9,353 $7,398 $9,719 $7,148 $9,318 $9,318 $1,321 $2,000 $8,744 $8,744 ($574) -6.16%$0 100.05.72.16.4318 REC REG FEES-CHILD CARE $183,876 $180,535 $171,761 $128,321 $141,220 $141,220 $41,000 $75,000 $169,680 $169,680 $28,460 20.15%$0 100.05.72.16.4319 REC FEES/RENTAL/NON TAXABLE $0 $0 $0 $0 $5,290 $5,290 $0 $0 $0 $0 ($5,290) -100.00%$0 100.05.72.16.4320 RECREATION FEES TAXABLE $4,031 $4,070 $1,484 $1,031 $0 $0 $0 $0 $5,290 $5,290 $5,290 #DIV/0!$0 100.05.72.16.4324 REC BUS REVENUE-CHILD CARE $4,821 $1,052 $0 $15 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.17.4318 REC REG FEES-LEAGUES $80 $0 $0 $0 $0 $0 $825 $1,000 $0 $0 $0 #DIV/0!$0 100.05.72.17.4320 REC FEES TAXABLE-LEAGUES $14,882 $2,056 $2,798 $5,558 $1,100 $1,100 $2,033 $2,500 $1,100 $1,100 $0 0.00%$0 100.05.72.18.4318 REC REG FEES-VARIED INTEREST $16,579 $5,101 $13,576 $16,206 $22,212 $22,212 $1,630 $2,500 $20,372 $20,372 ($1,840) -8.28%$0 100.05.72.18.4320 REC FEES TAXABLE-VARIED INT $565 $69 $1,320 $837 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 Page 8 Page 10 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 17 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 11, 2020 PUBLIC CHARGES FOR SERVICES (Continued): 100.05.72.19.4320 IDLE ISLE PARKING - TAXABLE $9,120 $7,628 $8,960 $13,116 $10,000 $10,000 $19,211 $20,000 $21,700 $21,700 $11,700 117.00%$0 100.06.18.01.4330 PLATTING FEES $27,584 $12,985 $22,395 $19,145 $10,500 $10,500 $13,025 $23,000 $10,500 $10,500 $0 0.00%$0 100.06.18.01.4344 DEVELOPMENT CHARGES $21,643 $8,801 $9,643 $10,681 $10,000 $10,000 $4,415 $10,000 $10,000 $10,000 $0 0.00%$0 100.06.18.01.4346 LAND RECORD FEE $11,790 $13,060 $13,567 $11,800 $10,000 $10,000 $7,770 $17,000 $10,000 $10,000 $0 0.00%$0 PUBLIC CHARGES FOR SERVICES Total $773,302 $683,428 $713,443 $560,864 $552,358 $552,358 $240,760 $421,995 $572,694 $572,694 $20,336 3.68%$0 INTERGOVERNMENTAL CHARGES FOR SERVICES: 100.01.06.00.4601 LITTLE MUSKEGO LAKE DISTRICT $842 $40,887 $2,262 $2,003 $2,500 $2,500 $0 $2,250 $2,000 $2,000 ($500) -20.00%$0 100.02.20.01.4602 REIMBURSE POLICE LIASON OFFI $149,279 $152,307 $154,441 $195,420 $235,000 $235,000 $116,792 $235,000 $240,000 $240,000 $5,000 2.13%$0 INTERGOVERNMENTAL CHARGES FOR SERVICES Total $150,121 $193,193 $156,703 $197,423 $237,500 $237,500 $116,792 $237,250 $242,000 $242,000 $4,500 1.89%$0 MISCELLANEOUS: 100.01.06.00.4531 INTEREST ON INVESTMENTS $195,260 $115,337 $228,494 $292,557 $325,000 $325,000 $384,787 $290,000 $250,000 $250,000 ($75,000) -23.08%$0 100.01.06.00.4547 FUEL REFUND $5,914 $6,315 $6,369 $7,166 $6,500 $6,500 $0 $6,750 $7,000 $7,000 $500 7.69%$0 100.02.20.01.4525 RENTAL/CELLULAR TOWER $31,085 $32,639 $34,271 $35,985 $37,785 $37,785 $37,784 $37,785 $39,675 $39,675 $1,890 5.00%$0 MISCELLANEOUS REVENUE Total $232,259 $154,291 $269,134 $335,708 $369,285 $369,285 $422,571 $334,535 $296,675 $296,675 ($72,610)-19.66%$0 OTHER FINANCING SOURCES: 100.02.20.01.4551 PROCEEDS FROM SALE F/A-PD $11,410 $32,655 $1,000 $11,083 $10,000 $10,000 $0 $10,000 $10,000 $10,000 $0 0.00%$0 100.04.51.01.4551 PROCEEDS FROM SALE F/A-DPW $18,708 $2,944 $17,454 $29,766 $15,000 $15,000 $0 $10,000 $15,000 $15,000 $0 0.00%$0 100.06.18.01.4551 PROCEEDS FROM SALE F/A-PLAN $0 $0 $1,900 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 100.09.80.00.4004 WATER UTILITY TAX EQUIVALENT $534,353 $502,879 $492,971 $482,580 $525,000 $525,000 $0 $485,000 $500,000 $500,000 ($25,000) -4.76%$0 100.20.80.00.8220 TRF FROM CAP IMPROV-GF $0 $0 $0 $0 $54,500 $54,500 $54,500 $54,500 $0 $0 ($54,500) -100.00%$0 100.20.80.00.8209 TRANSFER FROM CABLE FUND $0 $0 $0 $0 $2,253 $2,253 $2,253 $2,253 $0 $0 ($2,253) -100.00%$0 100.20.00.00.8265 TRANSFER FROM CDA FUND $0 $0 $0 $0 $0 $0 $0 $0 $190,355 $190,355 $190,355 #DIV/0!$0 100.20.80.00.8001 PRIOR YEARS SURPLUS FUNDING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 OTHER FINANCING SOURCES Total $564,471 $538,477 $513,325 $523,429 $606,753 $606,753 $56,753 $561,753 $715,355 $715,355 $108,602 17.90%$0 INTERDEPARTMENTAL: 100.01.06.00.4701 BIG MUSKEGO LAKE DISTRICT $350 $1,016 $1,712 $1,711 $1,250 $1,250 $0 $1,250 $1,250 $1,250 $0 0.00%$0 100.01.06.00.4702 REIMBURSEMENT-WATER $14,440 $15,600 $18,800 $16,300 $70,500 $70,500 $8,350 $16,500 $75,000 $75,000 $4,500 6.38%$0 100.01.06.00.4703 REIMBURSE FRM SEWER/OPERATIO $75,883 $77,477 $78,403 $77,171 $145,000 $145,000 $39,537 $77,200 $150,000 $150,000 $5,000 3.45%$0 100.01.06.00.4704 REIMBURSE FROM REF/RECY $0 $0 $0 $0 $50,000 $50,000 $0 $0 $100,000 $100,000 $50,000 100.00%$0 INTERDEPARTMENTAL REVENUE Total $90,673 $94,093 $98,915 $95,182 $266,750 $266,750 $47,887 $94,950 $326,250 $326,250 $59,500 22.31%$0 TOTAL GENERAL FUND REVENUES $15,051,188 $15,110,707 $15,440,113 $15,672,802 $15,999,346 $15,999,346 $13,705,848 $15,632,488 $16,475,138 $16,475,138 $475,792 2.97%$0 PROJECTED 2020 SURPLUS/(DEFICIT)$18,309 Page 9 Page 11 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 18 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 2020 Budget - $15,999,346 2021 Proposed - $16,475,138 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 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 19 $(2,000,000) $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 Taxes Inter-gov License and Permits Fines, Forfeits and Penalty Public Charges for Services Intergov Charges for Services Misc Other Sources Inter-dept 2020 Budget - $15,999,346 $10,839,012 $2,048,453 $769,235 $310,000 $552,358 $237,500 $369,285 $606,753 $266,750 2021 Proposed - $16,475,138 $11,129,052 $2,087,272 $795,840 $310,000 $572,694 $242,000 $296,675 $715,355 $326,250 Change - $475,792 $290,040 $38,819 $26,605 $- $20,336 $4,500 $(72,610) $108,602 $59,500 CITY OF MUSKEGO General Fund Revenues Page 11 Page 13 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 20 SECTION 4 PROPOSED 2021 EXPENDITURE BUDGET Page 12 Page 14 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 21 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval GENERAL GOVERNMENT - MAYOR: 100.01.01.00.5101 SALARIES AND WAGES $10,968 $9,503 $7,085 $6,170 $11,118 $11,118 $6,436 $11,118 $11,696 $11,696 $578 5.20%$0 100.01.01.00.5105 SALARIES AND WAGES-ELECTED $121,007 $120,543 $118,225 $122,333 $126,485 $126,485 $79,100 $127,165 $126,347 $126,347 ($138) -0.11%$0 100.01.01.00.5150 AUTO ALLOWANCE $3,500 $3,507 $3,500 $3,500 $3,500 $3,500 $1,171 $3,500 $3,500 $3,500 $0 0.00%$0 100.01.01.00.5152 EXPENSE ALLOWANCE $11,200 $11,210 $11,200 $11,200 $11,200 $11,200 $8,460 $11,200 $11,200 $11,200 $0 0.00%$0 100.01.01.00.5201 FICA $10,858 $10,767 $10,478 $10,739 $11,651 $11,651 $7,111 $11,570 $11,778 $11,778 $127 1.09%$0 100.01.01.00.5202 PENSION $5,131 $4,925 $4,368 $4,471 $4,860 $4,860 $3,295 $5,500 $5,668 $5,668 $808 16.63%$0 100.01.01.00.5203 HEALTH INSURANCE $24,792 $23,248 $22,087 $22,781 $22,591 $22,591 $16,493 $25,900 $32,977 $32,977 $10,386 45.97%$0 100.01.01.00.5204 LIFE INSURANCE $515 $510 $494 $494 $494 $494 $269 $370 $444 $444 ($50) -10.06%$0 100.01.01.00.5229 HEALTH INS. ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $1,220 $1,220 $1,220 #DIV/0!$0 100.01.01.00.5303 CONFERENCES AND SPECIAL EVEN $50 $160 $1,033 $138 $1,000 $1,000 $45 $750 $1,000 $1,000 $0 0.00%$0 100.01.01.00.5305 DUES AND MEMBERSHIPS $7,962 $7,966 $8,795 $8,680 $8,500 $8,500 $8,425 $8,500 $8,750 $8,750 $250 2.94%$0 100.01.01.00.5601 TELEPHONE/CITY HALL $480 $480 $480 $480 $480 $480 $320 $480 $480 $480 $0 0.00%$0 100.01.01.00.5701 OFFICE SUPPLIES AND EXPENSES $31 $413 $204 $0 $500 $500 $183 $500 $500 $500 $0 0.00%$0 MAYOR Total $196,495 $193,233 $187,950 $190,987 $202,380 $202,380 $131,309 $206,553 $215,561 $215,561 $13,182 6.51%$0 GENERAL GOVERNMENT - FINANCE & ADMINISTRATION: 100.01.03.00.5101 SALARIES AND WAGES $337,204 $321,919 $327,715 $340,900 $350,296 $350,296 $216,589 $348,610 $355,282 $355,282 $4,986 1.42%$0 100.01.03.00.5102 OVERTIME $5,192 $760 $2,935 $1,941 $5,000 $5,000 $6,705 $11,000 $2,500 $2,500 ($2,500) -50.00%$0 100.01.03.00.5105 WAGES - POLL WORKERS $17,635 $10,908 $40,301 $7,585 $51,608 $51,608 $29,516 $45,000 $15,643 $15,643 ($35,965) -69.69%$0 100.01.03.00.5201 FICA $25,900 $24,959 $25,990 $26,606 $28,181 $28,181 $17,414 $28,500 $28,374 $28,374 $193 0.68%$0 100.01.03.00.5202 PENSION $37,489 $21,870 $22,192 $22,514 $23,982 $23,982 $15,072 $25,000 $24,150 $24,150 $168 0.70%$0 100.01.03.00.5203 HEALTH INSURANCE $81,951 $72,082 $56,672 $60,729 $58,895 $58,895 $45,943 $60,000 $70,453 $70,453 $11,557 19.62%$0 100.01.03.00.5204 LIFE INSURANCE $1,626 $1,393 $1,547 $1,653 $1,664 $1,664 $994 $1,500 $1,724 $1,724 $60 3.58%$0 100.01.03.00.5205 FSA FEE EXPENSE $132 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.03.00.5229 HEALTH INS. ALLOWANCE $5,092 $13,080 $13,080 $13,080 $13,080 $13,080 $8,738 $13,110 $13,116 $13,116 $36 0.28%$0 100.01.03.00.5301 TRAINING $1,498 $50 $516 $1,073 $1,000 $1,000 $52 $750 $1,000 $1,000 $0 0.00%$0 100.01.03.00.5302 MILEAGE & EXP REIMB $888 $1,255 $589 $714 $975 $975 $310 $825 $1,000 $1,000 $25 2.56%$0 100.01.03.00.5303 CONFERENCES & SPECIAL EVENTS $2,083 $2,777 $2,973 $4,250 $3,500 $3,500 $0 $2,000 $3,500 $3,500 $0 0.00%$0 100.01.03.00.5305 DUES AND SUBSCRIPTIONS $989 $1,698 $1,508 $1,948 $2,000 $2,000 $735 $2,000 $2,000 $2,000 $0 0.00%$0 100.01.03.00.5401 COPIER MAINTENANCE $932 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.03.00.5410 EQUIP MAINT/PURCHASE/RENTAL $2,395 $44 $3,472 $2,907 $4,000 $4,000 $2,603 $3,500 $3,500 $3,500 ($500) -12.50%$0 100.01.03.00.5502 COMPUTER CHARGES $490 $744 $754 $764 $850 $850 $494 $850 $850 $850 $0 0.00%$0 100.01.03.00.5506 FINANCIAL SOFTWARE CHARGES $8,248 $9,754 $9,950 $10,057 $14,000 $14,000 $10,164 $14,000 $15,000 $15,000 $1,000 7.14%$0 100.01.03.00.5601 TELEPHONE/CITY HALL $2,441 $710 $630 $760 $840 $840 $500 $760 $840 $840 $0 0.00%$0 100.01.03.00.5701 OFFICE SUPPLIES $2,109 $2,623 $2,010 $2,075 $2,500 $2,500 $1,794 $2,500 $2,500 $2,500 $0 0.00%$0 100.01.03.00.5704 OTHER SUPPLIES & EXPENSES $4,761 $4,947 $6,576 $4,954 $13,000 $13,000 $20,331 $25,000 $7,000 $7,000 ($6,000) -46.15%$0 100.01.03.00.5713 PRINT MATERIALS $365 $545 $545 $545 $650 $650 $550 $800 $650 $650 $0 0.00%$0 100.01.03.00.5801 TAX BILL DIST FEES $24,516 $25,358 $25,160 $21,171 $26,000 $26,000 $10,335 $22,500 $25,000 $25,000 ($1,000)-3.85%$0 FINANCE & ADMIN Total $563,936 $517,475 $545,118 $526,224 $602,021 $602,021 $388,840 $608,205 $574,081 $574,081 ($27,940)-4.64%$0 GENERAL GOVERNMENT - ASSESSOR: 100.01.04.00.5503 COMPUTER CHARGES/ASSESSOR $20,407 $22,587 $23,490 $23,960 $25,000 $25,000 $24,747 $25,000 $25,000 $25,000 $0 0.00%$0 100.01.04.00.5601 TELEPHONE $129 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5701 OFFICE SUPPLIES $600 $39 $301 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.04.00.5801 PROFESSIONAL SERVICES $84,652 $86,160 $76,087 $77,399 $78,100 $78,100 $48,530 $78,500 $79,500 $79,500 $1,400 1.79%$0 100.01.04.00.5802 BOARD OF REVIEW & NOTICES $725 $6,938 $350 $651 $1,200 $1,200 $275 $750 $1,200 $1,200 $0 0.00%$0 100.01.04.00.5830 REVALUATION EXPENSES $2,470 $51,030 $0 $0 $0 $0 $0 $2,500 $53,500 $53,500 $53,500 #DIV/0!$0 ASSESSOR Total $108,983 $166,753 $100,228 $102,010 $104,300 $104,300 $73,552 $106,750 $159,200 $159,200 $54,900 52.64%$0 September 11, 2020 Page 13 Page 15 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 22 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 11, 2020 GENERAL GOVERNMENT - LAW: 100.01.05.00.5101 SALARIES & WAGES $64,293 $86,158 $95,118 $94,728 $101,379 $101,379 $61,318 $101,400 $106,463 $106,463 $5,084 5.01%$0 100.01.05.00.5201 FICA $5,133 $6,848 $7,533 $7,504 $8,013 $8,013 $4,862 $8,400 $8,495 $8,495 $482 6.02%$0 100.01.05.00.5202 PENSION $4,246 $5,109 $5,200 $5,185 $5,520 $5,520 $3,765 $6,165 $6,425 $6,425 $906 16.41%$0 100.01.05.00.5204 LIFE INSURANCE $171 $228 $234 $243 $246 $246 $220 $270 $295 $295 $49 19.98%$0 100.01.05.00.5229 HEALTH INSURANCE ALLOWANCE $2,800 $3,360 $3,360 $3,360 $3,360 $3,360 $2,240 $3,360 $4,580 $4,580 $1,220 36.31%$0 100.01.05.00.5303 CONFERENCES & TRAINING $521 $535 $44 $658 $1,000 $1,000 $0 $500 $1,000 $1,000 $0 0.00%$0 100.01.05.00.5305 DUES AND MEMBERSHIP $1,329 $759 $839 $561 $1,000 $1,000 $0 $750 $1,000 $1,000 $0 0.00%$0 100.01.05.00.5506 COMPUTER CHARGES $0 $3,071 $3,594 $5,375 $5,600 $5,600 $3,432 $5,600 $5,600 $5,600 $0 0.00%$0 100.01.05.00.5601 TELEPHONE/CITY HALL $440 $480 $480 $480 $480 $480 $320 $480 $480 $480 $0 0.00%$0 100.01.05.00.5701 OFFICE SUPPLIES AND EXPENSES $3,813 $964 $415 $881 $1,000 $1,000 $1,858 $2,000 $1,000 $1,000 $0 0.00%$0 100.01.05.00.5805 ATTORNEY $16,989 $10,177 $6,276 $37,788 $10,000 $10,000 $10,830 $10,830 $10,000 $10,000 $0 0.00%$0 LAW Total $99,734 $117,689 $123,093 $156,762 $137,597 $137,597 $88,845 $139,755 $145,338 $145,338 $7,741 5.63%$0 GENERAL GOVERNMENT - NON-DEPARTMENTAL: 100.01.06.00.5203 HRA/FSA PLANS - DIVERSIFIED $7,408 $7,096 $7,339 $4,704 $5,000 $5,000 $3,452 $5,000 $5,000 $5,000 $0 0.00%$0 100.01.06.00.5205 PCOR FEES $178 $267 $292 $186 $275 $275 $198 $275 $275 $275 $0 0.00%$0 100.01.06.00.5206 WELLNESS PROGRAM $7,692 $8,296 $8,085 $8,422 $8,500 $8,500 $8,263 $8,500 $8,750 $8,750 $250 2.94%$0 100.01.06.00.5410 MAINT & RENTAL OF EQ/VEHICLES $7,012 $7,181 $6,304 $2,392 $7,000 $7,000 $486 $3,500 $7,000 $7,000 $0 0.00%$0 100.01.06.00.5506 SOFTWARE MAINTENANCE $7,843 $10,808 $14,501 $7,653 $17,253 $17,253 $9,502 $17,253 $20,000 $20,000 $2,747 15.92%$0 100.01.06.00.5601 LAND LINE LONG DISTANCE $19,366 $19,792 $23,150 $23,243 $25,399 $25,399 $16,124 $25,399 $20,400 $20,400 ($4,999) -19.68%$0 100.01.06.00.5701 OFFICE SUPPLIES AND EXPENSES $9,781 $8,091 $8,101 $4,433 $8,000 $8,000 $3,846 $8,000 $8,000 $8,000 $0 0.00%$0 100.01.06.00.5702 VENDING MACHINES $1,391 $569 $518 $466 $750 $750 $42 $500 $750 $750 $0 0.00%$0 100.01.06.00.5704 MISC SUPPLIES AND EXPENSES $6,315 $5,043 $8,924 $5,740 $6,000 $6,000 $646 $6,000 $6,000 $6,000 $0 0.00%$0 100.01.06.00.5710 POSTAGE $16,864 $12,553 $14,500 $12,540 $16,500 $16,500 $26,000 $30,000 $15,000 $15,000 ($1,500) -9.09%$0 100.01.06.00.5810 AUDIT & SPECIAL ACCOUNTING S $7,000 $7,850 $6,750 $6,550 $7,500 $7,500 $21,750 $7,500 $8,000 $8,000 $500 6.67%$0 100.01.06.00.5820 CITY ROAD-LANDSCAPE/MAINT $53,381 $52,530 $56,486 $58,784 $60,000 $60,000 $39,508 $60,000 $65,000 $65,000 $5,000 8.33%$0 100.01.06.00.6001 NOTICES AND PUBLICATIONS $8,881 $8,495 $9,090 $10,948 $8,000 $8,000 $3,796 $8,000 $10,000 $10,000 $2,000 25.00%$0 100.01.06.00.6002 CRIMINAL HISTORY CHECKS $2,478 $2,324 $2,555 $2,800 $2,500 $2,500 $1,645 $2,500 $2,500 $2,500 $0 0.00%$0 100.01.06.00.6014 ELECTRONIC PAYMENT FEES ($738) ($1,548) ($1,327) $522 $500 $500 $10,159 $500 $500 $500 $0 0.00%$0 100.01.06.00.6020 UNEMPLOYMENT COMPENSATION $2,042 $2,006 $0 $0 $8,000 $8,000 $3,188 $5,000 $5,000 $5,000 ($3,000) -37.50%$0 100.01.06.00.6021 EMPLOYEE SAFETY $1,877 $2,426 $1,883 $1,989 $2,000 $2,000 $347 $2,000 $2,000 $2,000 $0 0.00%$0 100.01.06.00.6045 PERSONAL/REAL PROP TAX - W/O $3,066 ($272) ($2,392) $35,764 $1,500 $1,500 $1,254 $1,500 $1,500 $1,500 $0 0.00%$0 100.01.06.00.6055 SENIOR TAXI $5,000 $5,000 $5,000 $15,000 $15,000 $15,000 $0 $15,000 $15,000 $15,000 $0 0.00%$0 100.01.06.00.6101 WORKERS COMPENSATION $211,280 $227,650 $235,773 $184,757 $220,000 $220,000 $126,501 $195,000 $210,000 $210,000 ($10,000) -4.55%$0 100.01.06.00.6102 LIABILITY INSURANCE - GEN & PD $38,097 $39,220 $40,552 $40,273 $41,500 $41,500 $40,315 $40,600 $41,500 $41,500 $0 0.00%$0 100.01.06.00.6103 PROPERTY INSURANCE $43,645 $46,607 $46,923 $52,200 $56,900 $56,900 $67,620 $67,620 $68,620 $68,620 $11,720 20.60%$0 100.01.06.00.6104 AUTO PHYSICAL DAMAGE INSURANCE $11,785 $12,646 $13,462 $14,273 $14,700 $14,700 $7,326 $14,700 $15,000 $15,000 $300 2.04%$0 100.01.06.00.6105 PUBLIC OFFICIALS LIABILITY INS $11,562 $11,909 $12,147 $12,147 $12,515 $12,515 $6,074 $12,150 $12,500 $12,500 ($15) -0.12%$0 100.01.06.00.6106 PROPERTY EQUIP BREAKDOWN INS $3,854 $3,437 $3,652 $4,398 $4,800 $4,800 $4,134 $4,134 $4,500 $4,500 ($300) -6.25%$0 100.01.06.00.6107 CRIME INSURANCE $2,314 $2,035 $2,015 $2,015 $2,075 $2,075 $2,300 $2,300 $2,500 $2,500 $425 20.48%$0 100.01.06.00.6108 INS. DEDUCTIBLES/REIMBRSMENT ($8,753) $58,214 $40,604 $4,233 $25,000 $25,000 ($8,080) $25,000 $25,000 $25,000 $0 0.00%$0 100.01.06.00.6109 AUTO LIABILITY INSURANCE $11,276 $11,616 $12,203 $12,557 $12,950 $12,950 $6,278 $12,600 $12,900 $12,900 ($50)-0.39%$0 NON-DEPARTMENTAL Total $491,897 $571,839 $577,089 $528,988 $590,117 $590,117 $402,672 $580,531 $593,195 $593,195 $3,078 0.52%$0 GENERAL GOVERNMENT - COURT: 100.01.08.00.5101 SALARIES AND WAGES $106,836 $115,279 $121,035 $125,908 $133,461 $133,461 $64,685 $100,000 $95,640 $95,640 ($37,821) -28.34%$0 100.01.08.00.5102 OVERTIME $5,561 $1,933 $2,257 $2,545 $3,882 $3,882 $1,659 $2,100 $7,299 $7,299 $3,417 88.03%$0 100.01.08.00.5105 SALARIES AND WAGES-OTHER $12,388 $14,346 $14,712 $15,000 $17,500 $17,500 $10,596 $16,900 $17,500 $17,500 $0 0.00%$0 100.01.08.00.5201 FICA $9,599 $10,337 $10,829 $11,225 $12,236 $12,236 $5,937 $9,150 $9,324 $9,324 ($2,912) -23.80%$0 100.01.08.00.5202 PENSION $7,459 $8,029 $8,342 $8,464 $9,179 $9,179 $4,396 $7,080 $6,819 $6,819 ($2,360) -25.71%$0 100.01.08.00.5203 HEALTH $9,417 $12,174 $9,436 $10,267 $11,094 $11,094 $6,715 $10,550 $11,440 $11,440 $346 3.12%$0 100.01.08.00.5204 LIFE $216 $273 $299 $332 $334 $334 $184 $245 $357 $357 $23 6.90%$0 Page 14 Page 16 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 23 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 11, 2020 GENERAL GOVERNMENT - COURT (continued): 100.01.08.00.5229 HEALTH INS. ALLOWANCE $4,860 $5,100 $5,100 $5,100 $5,100 $5,100 $1,875 $2,355 $1,440 $1,440 ($3,660) -71.76%$0 100.01.08.00.5301 TRAINING $0 $653 $100 $255 $600 $600 $0 $300 $500 $500 ($100) -16.67%$0 100.01.08.00.5303 CONF., SPEC EVENTS & TUITION $2,425 $2,776 $1,897 $2,509 $2,800 $2,800 $1,110 $1,400 $1,500 $1,500 ($1,300) -46.43%$0 100.01.08.00.5504 COMPUTER CHARGES,POLICE COURT $7,365 $8,174 $8,542 $9,813 $12,140 $12,140 $12,898 $12,898 $12,750 $12,750 $610 5.02%$0 100.01.08.00.5601 TELEPHONE $0 $0 $0 $0 $264 $264 $0 $264 $275 $275 $11 4.17%$0 100.01.08.00.5701 OFFICE SUPPLIES AND EXPENSES $1,093 $301 $1,348 $523 $1,500 $1,500 $558 $750 $1,000 $1,000 ($500) -33.33%$0 100.01.08.00.5702 OPERATING SUPPLIES AND EXPEN $2,788 $1,752 $2,267 $1,946 $2,500 $2,500 $2,836 $3,000 $1,250 $1,250 ($1,250) -50.00%$0 100.01.08.00.6003 LEGAL FEES AND JURY TRIALS $6,747 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.08.00.6004 WITNESS FEES, COURT COSTS $116 $13 $69 $165 $150 $150 $0 $150 $150 $150 $0 0.00%$0 100.01.08.00.6017 PRISONER HOUSING $7,039 $11,302 $3,110 $179 $10,000 $10,000 $192 $1,500 $5,000 $5,000 ($5,000)-50.00%$0 COURT Total $183,910 $192,442 $189,344 $194,232 $222,740 $222,740 $113,640 $168,642 $172,244 $172,244 ($50,496)-22.67%$0 GENERAL GOVERNMENT - BUILDING MAINTENANCE: 100.01.09.00.5101 SALARIES AND WAGES $61,405 $61,930 $62,780 $63,099 $65,045 $65,045 $40,827 $65,045 $65,448 $65,448 $403 0.62%$0 100.01.09.00.5102 OVERTIME $1,742 $3,468 $3,019 $3,214 $4,633 $4,633 $1,310 $4,633 $4,680 $4,680 $47 1.01%$0 100.01.09.00.5151 CLOTHING ALLOWANCE $250 $250 $250 $250 $250 $250 $0 $250 $250 $250 $0 0.00%$0 100.01.09.00.5201 FICA $4,761 $5,064 $5,092 $5,139 $5,496 $5,496 $3,246 $5,496 $5,531 $5,531 $34 0.63%$0 100.01.09.00.5202 PENSION $4,170 $4,445 $4,406 $4,347 $4,703 $4,703 $2,844 $4,703 $4,734 $4,734 $30 0.65%$0 100.01.09.00.5203 HEALTH INSURANCE $8,966 $9,005 $11,952 $9,532 $11,094 $11,094 $6,474 $11,094 $11,440 $11,440 $346 3.12%$0 100.01.09.00.5204 LIFE INSURANCE $368 $378 $382 $431 $480 $480 $320 $480 $576 $576 $96 19.99%$0 100.01.09.00.5229 HEALTH INS ALLOWANCE $160 $1,920 $1,920 $1,920 $1,920 $1,920 $1,280 $1,920 $1,920 $1,920 $0 0.00%$0 100.01.09.00.5302 MILEAGE $0 $0 $33 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.01.09.00.5405 MAINTENANCE OF VEHICLES $3,302 $929 $2,036 $1,532 $2,000 $2,000 $312 $2,000 $2,000 $2,000 $0 0.00%$0 100.01.09.00.5415 MAINTENANCE OF BLDGS & GROUN $18,634 $11,279 $18,983 $21,798 $20,000 $20,000 $18,074 $20,000 $23,000 $23,000 $3,000 15.00%$0 100.01.09.00.5601 TELEPHONE $120 $120 $130 $240 $240 $240 $160 $240 $240 $240 $0 0.00%$0 100.01.09.00.5703 HOUSEKEEPING SUPPLIES $2,022 $2,126 $1,205 $1,800 $2,000 $2,000 $906 $2,000 $2,000 $2,000 $0 0.00%$0 100.01.09.00.5735 GASOLINE & OIL $710 $926 $1,060 $936 $2,000 $2,000 $623 $2,000 $2,000 $2,000 $0 0.00%$0 100.01.09.00.5835 HOUSEKEEPING SERVICE $25,800 $27,750 $28,140 $25,481 $28,500 $28,500 $21,523 $28,500 $28,500 $28,500 $0 0.00%$0 100.01.09.00.5910 UTILITIES $35,117 $35,646 $55,102 $45,216 $47,500 $47,500 $23,333 $47,500 $47,500 $47,500 $0 0.00%$0 100.01.09.00.5915 SEWER/WATER USAGE/WCA $8,399 $8,055 $7,692 $6,178 $9,000 $9,000 $1,154 $5,000 $9,000 $9,000 $0 0.00%$0 BUILDING MAINTENANCE Total $175,927 $173,293 $204,181 $191,114 $204,862 $204,862 $122,386 $200,861 $208,818 $208,818 $3,956 1.93%$0 GENERAL GOVERNMENT - INFORMATION TECHNOLOGY: 100.01.14.00.5101 SALARIES AND WAGES $85,719 $111,549 $110,540 $128,307 $132,196 $132,196 $81,962 $131,800 $204,238 $204,238 $72,042 54.50%$0 100.01.14.00.5102 SALARIES & WAGES - OVERTIME $0 $0 $0 $0 $500 $500 $0 $0 $500 $500 $0 0.00%$0 100.01.14.00.5201 FICA $6,221 $8,320 $8,143 $9,556 $10,225 $10,225 $6,020 $9,680 $15,736 $15,736 $5,511 53.90%$0 100.01.14.00.5202 PENSION $5,167 $7,583 $7,398 $8,398 $8,957 $8,957 $5,530 $8,900 $13,820 $13,820 $4,863 54.29%$0 100.01.14.00.5203 HEALTH INSURANCE $29,395 $29,625 $30,470 $27,174 $32,613 $32,613 $18,921 $30,000 $56,966 $56,966 $24,354 74.68%$0 100.01.14.00.5204 LIFE INSURANCE $81 $102 $97 $120 $137 $137 $93 $140 $236 $236 $99 72.48%$0 100.01.14.00.5229 HEALTH INS. ALLOWANCE $0 $1,800 $690 $1,540 $960 $960 $560 $960 $960 $960 $0 0.00%$0 100.01.14.00.5301 TRAINING $475 $1,450 $6,754 $449 $7,000 $7,000 $1,972 $2,700 $7,000 $7,000 $0 0.00%$0 100.01.14.00.5302 GASOLINE/OIL/MILEAGE $502 $1,136 $426 $515 $1,500 $1,500 $0 $1,000 $2,000 $2,000 $500 33.33%$0 100.01.14.00.5303 CONFERENCES & SPECIAL EVENTS $356 $750 $838 $2,043 $3,000 $3,000 $702 $1,500 $3,000 $3,000 $0 0.00%$0 100.01.14.00.5305 MEMBERSHIPS & DUES $50 $50 $50 $50 $175 $175 $50 $125 $175 $175 $0 0.00%$0 100.01.14.00.5506 COMPUTER CHARGES/CITY HALL $2,904 $1,753 $4,302 $279 $3,000 $3,000 $2,081 $2,500 $5,000 $5,000 $2,000 66.67%$0 100.01.14.00.5507 NETWORK CHARGES $61,275 $66,868 $80,878 $73,774 $117,695 $117,695 $102,064 $115,000 $127,924 $127,924 $10,229 8.69%$0 100.01.14.00.5601 TELEPHONE CITY HALL $1,280 $1,865 $1,920 $1,760 $1,440 $1,440 $920 $1,440 $3,000 $3,000 $1,560 108.33%$0 100.01.14.00.5701 OFFICE SUPPLIES $56 $879 $1,229 $1,471 $3,000 $3,000 $2,078 $2,500 $3,000 $3,000 $0 0.00%$0 100.01.14.00.5840 PROGRAMMING AND CONSULTING $19,600 $12,584 $39,713 $40,033 $40,000 $40,000 $12,875 $35,000 $40,000 $40,000 $0 0.00%$0 INFORMATION TECHNOLOGY Total $213,081 $246,313 $293,447 $295,468 $362,397 $362,397 $235,829 $343,245 $483,556 $483,556 $121,158 33.43%$0 TOTAL GENERAL GOVERNMENT $2,033,964 $2,179,037 $2,220,450 $2,185,785 $2,426,413 $2,426,413 $1,557,073 $2,354,542 $2,551,992 $2,551,992 $125,579 5.18%$0 Page 15 Page 17 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 24 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 11, 2020 PUBLIC SAFETY - POLICE: 100.02.20.01.5101 SALARIES & WAGES-POLICE $2,779,437 $2,850,049 $3,066,646 $3,152,751 $3,331,943 $3,331,943 $1,976,102 $3,260,110 $3,345,202 $3,345,202 $13,260 0.40%$0 100.02.20.01.5102 OVERTIME - POLICE $168,664 $146,221 $125,904 $127,933 $133,000 $133,000 $54,465 $130,000 $133,000 $133,000 $0 0.00%$0 100.02.20.01.5115 WATER PATROL $1,390 $3,760 $1,935 $6,190 $7,297 $7,297 $3,438 $6,500 $7,909 $7,909 $612 8.38%$0 100.02.20.01.5150 AUTO ALLOWANCE $3,700 $3,700 $3,710 $3,896 $3,700 $3,700 $2,419 $3,700 $3,700 $3,700 $0 0.00%$0 100.02.20.01.5151 UNIFORMS & OFFICERS EQUIPMEN $28,735 $35,565 $39,127 $34,364 $43,825 $43,825 $7,111 $42,500 $44,000 $44,000 $175 0.40%$0 100.02.20.01.5201 FICA $222,468 $227,232 $243,449 $248,245 $270,519 $270,519 $151,427 $265,000 $271,253 $271,253 $734 0.27%$0 100.02.20.01.5202 PENSION $288,825 $343,081 $373,311 $369,681 $416,322 $416,322 $244,143 $415,000 $421,471 $421,471 $5,149 1.24%$0 100.02.20.01.5203 HEALTH $561,753 $561,442 $565,200 $629,634 $634,772 $634,772 $449,863 $630,500 $693,898 $693,898 $59,126 9.31%$0 100.02.20.01.5204 LIFE $4,004 $3,779 $4,089 $4,176 $4,180 $4,180 $2,808 $4,180 $4,926 $4,926 $746 17.86%$0 100.02.20.01.5210 INSURANCE FUND $26,597 $25,126 $25,580 $26,699 $27,038 $27,038 $24,772 $24,772 $27,110 $27,110 $72 0.27%$0 100.02.20.01.5226 GUN REIMBURSEMENT $750 $250 $375 $750 $750 $750 $250 $750 $1,000 $1,000 $250 33.33%$0 100.02.20.01.5227 VEST REIMBURSEMENT $8,917 $10,135 $3,938 $7,839 $11,000 $11,000 $1,724 $11,000 $11,000 $11,000 $0 0.00%$0 100.02.20.01.5229 HEALTH INS. ALLOWANCE $34,875 $43,280 $48,750 $37,295 $39,180 $39,180 $20,960 $35,000 $35,400 $35,400 ($3,780) -9.65%$0 100.02.20.01.5301 TRAINING $19,138 $21,235 $25,181 $18,296 $20,000 $20,000 $6,831 $18,000 $22,000 $22,000 $2,000 10.00%$0 100.02.20.01.5302 MILEAGE $0 $0 $0 $385 $200 $200 $0 $0 $200 $200 $0 0.00%$0 100.02.20.01.5303 CONFERENCES AND SPECIAL EVEN $4,698 $4,597 $3,229 $5,278 $6,325 $6,325 $200 $3,000 $6,525 $6,525 $200 3.16%$0 100.02.20.01.5305 DUES AND MEMBERSHIPS $5,629 $6,182 $6,400 $7,420 $8,045 $8,045 $7,645 $8,045 $9,045 $9,045 $1,000 12.43%$0 100.02.20.01.5405 MAINT OF VEHICLES & EQUIP $16,490 $14,044 $24,914 $21,543 $28,200 $28,200 $12,320 $28,200 $28,200 $28,200 $0 0.00%$0 100.02.20.01.5406 MAINTENANCE OF RADIOS $7,341 $10,622 $16,892 $12,439 $13,500 $13,500 $12,799 $13,500 $15,000 $15,000 $1,500 11.11%$0 100.02.20.01.5410 PRINTER/COPIES $0 $0 $2,259 $2,794 $3,000 $3,000 $1,862 $3,000 $3,000 $3,000 $0 0.00%$0 100.02.20.01.5415 MAINTENANCE OF BLDGS & GROUN $9,215 $8,582 $18,985 $13,159 $16,500 $16,500 $7,851 $15,000 $15,000 $15,000 ($1,500) -9.09%$0 100.02.20.01.5504 COMPUTER CHARGES/POLICE $89,576 $88,746 $87,371 $90,924 $97,811 $97,811 $106,441 $106,441 $110,800 $110,800 $12,989 13.28%$0 100.02.20.01.5604 TELEPHONE $9,857 $7,132 $10,843 $13,733 $14,160 $14,160 $5,180 $14,160 $14,500 $14,500 $340 2.40%$0 100.02.20.01.5610 TIME SYSTEM - BADGERNET $10,027 $10,413 $9,768 $10,648 $12,000 $12,000 $10,781 $12,000 $14,300 $14,300 $2,300 19.17%$0 100.02.20.01.5701 OFFICE SUPPLIES AND EXPENSES $3,007 $2,521 $2,956 $3,180 $3,200 $3,200 $1,346 $3,200 $3,200 $3,200 $0 0.00%$0 100.02.20.01.5704 OTHER SUPPLIES AND EXPENSES $3,951 $6,143 $4,327 $2,573 $4,000 $4,000 $3,811 $4,000 $4,000 $4,000 $0 0.00%$0 100.02.20.01.5720 AMMUNITION $12,816 $11,182 $7,592 $12,588 $13,000 $13,000 $4,399 $13,000 $13,000 $13,000 $0 0.00%$0 100.02.20.01.5721 SUPPLIES & EXPENSES-ADMIN.$4,015 $3,136 $3,126 $5,505 $4,000 $4,000 $2,259 $4,000 $4,000 $4,000 $0 0.00%$0 100.02.20.01.5722 SUPPLIES & EXP-FIELD OPERATI $11,105 $10,055 $11,340 $13,194 $14,250 $14,250 $13,999 $14,250 $16,000 $16,000 $1,750 12.28%$0 100.02.20.01.5723 MISC SUPPLIES & EXPENSES $2,611 $2,153 $2,364 $3,119 $2,470 $2,470 $1,238 $2,470 $2,470 $2,470 $0 0.00%$0 100.02.20.01.5735 GASOLINE AND OIL $43,186 $45,347 $53,489 $58,050 $60,000 $60,000 $21,785 $55,000 $57,000 $57,000 ($3,000) -5.00%$0 100.02.20.01.5835 HOUSEKEEPING SERVICE $20,736 $20,736 $20,736 $16,889 $30,000 $30,000 $20,000 $30,000 $30,000 $30,000 $0 0.00%$0 100.02.20.01.5845 PERSONNEL MANAGEMENT $4,080 $6,459 $2,542 $5,690 $7,400 $7,400 $1,572 $6,000 $7,400 $7,400 $0 0.00%$0 100.02.20.01.5910 UTILITIES $39,567 $36,403 $40,354 $61,109 $40,000 $40,000 $26,311 $40,000 $40,000 $40,000 $0 0.00%$0 100.02.20.01.5915 SEWER/WATER USAGE $2,050 $1,853 $1,853 $5,459 $2,500 $2,500 $2,716 $5,500 $2,500 $2,500 $0 0.00%$0 100.02.20.01.6022 POLICE & FIRE COMM EXPENSE $0 $0 $0 $0 $150 $150 $918 $918 $150 $150 $0 0.00%$0 100.02.20.01.6023 RANGE EXPENSES $1,588 $1,984 $1,271 $713 $2,000 $2,000 $274 $750 $2,000 $2,000 $0 0.00%$0 POLICE Total $4,450,798 $4,573,144 $4,859,805 $5,034,139 $5,326,236 $5,326,236 $3,212,020 $5,229,446 $5,420,158 $5,420,158 $93,922 1.76%$0 PUBLIC SAFETY - CIVILIAN PERSONNEL: 100.02.20.10.5101 SALARIES AND WAGES-DISPATCHE $400,523 $414,477 $410,574 $441,407 $513,854 $513,854 $307,401 $492,000 $520,509 $520,509 $6,655 1.30%$0 100.02.20.10.5102 OVERTIME - DISPATCHERS $6,511 $7,964 $8,824 $9,991 $7,345 $7,345 $5,055 $8,000 $7,528 $7,528 $183 2.49%$0 100.02.20.10.5151 UNIFORMS AND OFFICERS EQUIPM $3,167 $2,756 $2,914 $3,030 $3,800 $3,800 $1,151 $3,800 $3,800 $3,800 $0 0.00%$0 100.02.20.10.5201 FICA $29,151 $30,634 $29,791 $31,919 $40,574 $40,574 $21,868 $38,550 $41,097 $41,097 $523 1.29%$0 100.02.20.10.5202 PENSION $27,070 $28,717 $28,084 $29,595 $35,181 $35,181 $21,091 $34,000 $35,642 $35,642 $462 1.31%$0 100.02.20.10.5203 HEALTH $164,679 $149,972 $164,275 $161,724 $206,644 $206,644 $130,317 $195,500 $203,304 $203,304 ($3,340) -1.62%$0 100.02.20.10.5204 LIFE $318 $335 $365 $401 $484 $484 $318 $470 $695 $695 $211 43.59%$0 100.02.20.10.5229 HEALTH INS. ALLOWANCE $5,580 $7,410 $7,420 $7,020 $7,380 $7,380 $4,920 $7,380 $7,380 $7,380 $0 0.00%$0 100.02.20.10.5604 TELEPHONE $2,990 $2,170 $2,167 $2,054 $2,400 $2,400 $1,539 $2,400 $2,400 $2,400 $0 0.00%$0 CIVILIAN PERSONNEL Total $639,989 $644,435 $654,415 $687,142 $817,662 $817,662 $493,659 $782,100 $822,355 $822,355 $4,694 0.57%$0 Page 16 Page 18 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 25 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 11, 2020 PUBLIC SAFETY - VOLUNTEER FIRE DEPARTMENT: 100.02.21.00.5422 HYDRANT RENTAL $327,818 $327,818 $327,818 $327,818 $337,653 $337,653 $0 $337,653 $337,653 $337,653 $0 0.00%$0 100.02.21.00.5850 TESS CORNERS FIRE DEPT.$465,509 $465,000 $466,870 $500,006 $498,050 $498,050 $375,068 $498,050 $500,000 $500,000 $1,950 0.39%$0 100.02.21.00.5851 REVIEW FEES $0 $2,847 $0 $0 $0 $0 $0 $2,500 $3,000 $3,000 $3,000 #DIV/0!$0 100.02.21.00.5870 VFD ACCOUNT RESERVE $0 $0 $0 $0 $0 $0 $0 $0 $1,713 $1,713 $1,713 #DIV/0!$0 VOLUNTEER FIRE DEPT Total $793,327 $795,665 $794,688 $827,824 $835,703 $835,703 $375,068 $838,203 $842,366 $842,366 $6,663 0.80%$0 PUBLIC SAFETY - NON-DEPARTMENTAL: 100.02.22.00.5425 MAINTENANCE OF SAFETY EQUIP $119 $0 $0 $2 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.22.00.5820 OTHER CONTRACTURAL SERVICES $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $0 0.00%$0 100.02.22.00.5910 UTILITIES $331 $443 $0 $420 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.02.22.00.6023 TRUNKED RADIO OPERATING COST $13,711 $14,710 $15,304 $15,590 $15,902 $15,902 $15,902 $15,902 $15,902 $15,902 $0 0.00%$0 NON-DEPT PUBLIC SAFETY Total $19,362 $20,353 $20,504 $21,212 $21,102 $21,102 $21,102 $21,102 $21,102 $21,102 $0 0.00%$0 PUBLIC SAFETY - PW&D BUILDING INSPECTION: 100.02.25.00.5101 SALARIES AND WAGES $18,729 $18,826 $23,127 $23,297 $23,996 $23,996 $14,931 $23,996 $24,505 $24,505 $509 2.12%$0 100.02.25.00.5102 SALARIES & WAGES - OVERTIME $0 $0 $248 $133 $1,546 $1,546 $481 $1,546 $1,584 $1,584 $39 2.51%$0 100.02.25.00.5201 FICA $1,399 $1,362 $1,524 $1,515 $1,954 $1,954 $986 $1,954 $1,996 $1,996 $42 2.15%$0 100.02.25.00.5202 PENSION $1,798 $1,280 $1,572 $1,536 $1,716 $1,716 $1,040 $1,716 $1,761 $1,761 $45 2.63%$0 100.02.25.00.5203 HEALTH $4,483 $9,679 $14,761 $17,227 $15,972 $15,972 $8,804 $15,972 $16,489 $16,489 $517 3.23%$0 100.02.25.00.5204 LIFE $18 $17 $26 $27 $28 $28 $21 $28 $33 $33 $6 20.04%$0 100.02.25.00.5506 COMPUTER CHARGES/CITY HALL $7,380 $7,800 $8,880 $6,837 $12,200 $12,200 $9,179 $12,200 $10,700 $10,700 ($1,500) -12.30%$0 100.02.25.00.5704 OTHER SUPPLIES AND EXPENSES $4,250 $7,140 $2,198 $4,932 $5,500 $5,500 $6,251 $6,251 $5,500 $5,500 $0 0.00%$0 100.02.25.00.5735 GASOLINE, OIL, GREASE, TIRES $467 $375 $591 $190 $700 $700 $0 $700 $700 $700 $0 0.00%$0 100.02.25.00.5751 BUILDING SEALS $1,660 $1,655 $2,488 $1,989 $2,750 $2,750 $994 $2,750 $2,750 $2,750 $0 0.00%$0 100.02.25.00.5752 HOUSE NUMBERS $1,700 $1,541 $1,377 $1,987 $1,750 $1,750 $1,220 $2,000 $2,000 $2,000 $250 14.29%$0 100.02.25.00.5820 CONTRACTED SERVICES $220,806 $311,393 $217,977 $249,102 $231,000 $231,000 $120,150 $210,000 $250,000 $250,000 $19,000 8.23%$0 CDD-BUILDING INSPECTION Total $262,690 $361,068 $274,768 $308,772 $299,111 $299,111 $164,058 $279,113 $318,018 $318,018 $18,907 6.32%$0 TOTAL PUBLIC SAFETY $6,166,166 $6,394,665 $6,604,180 $6,879,090 $7,299,813 $7,299,813 $4,265,907 $7,149,964 $7,424,000 $7,424,000 $124,187 1.70%$0 HEALTH & HUMAN SERVICES - NON-DEPARTMENTAL: 100.03.06.00.6041 ANIMAL WARDEN $3,581 $3,581 $3,581 $3,581 $3,581 $3,581 $3,581 $3,581 $3,600 $3,600 $19 0.53%$0 100.03.22.00.5704 BLOOD DRIVE $37 $153 $190 $224 $225 $225 $45 $225 $250 $250 $25 11.11%$0 TOTAL HEALTH & HUMAN SERVICES $3,618 $3,734 $3,771 $3,805 $3,806 $3,806 $3,626 $3,806 $3,850 $3,850 $44 1.16%$0 Page 17 Page 19 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 26 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 11, 2020 PUBLIC WORKS - ENGINEERING DIVISION: 100.04.19.00.5101 SALARIES & WAGES $122,737 $100,713 $106,737 $109,084 $111,257 $111,257 $33,353 $111,257 $55,950 $55,950 ($55,307) -49.71%$0 100.04.19.00.5201 FICA $9,367 $7,503 $7,742 $7,877 $8,511 $8,511 $2,293 $8,511 $4,280 $4,280 ($4,231) -49.71%$0 100.04.19.00.5202 PENSION $7,917 $6,130 $7,155 $7,148 $7,510 $7,510 $2,251 $7,510 $3,695 $3,695 ($3,815) -50.80%$0 100.04.19.00.5203 HEALTH INSURANCE $12,658 $22,751 $30,701 $37,095 $32,833 $32,833 $20,755 $32,833 $24,733 $24,733 ($8,100) -24.67%$0 100.04.19.00.5204 LIFE $227 $284 $379 $389 $575 $575 $52 $575 $128 $128 ($447) -77.71%$0 100.04.19.00.5225 CLOTHING ALLOWANCE $477 $516 $464 $447 $500 $500 $162 $500 $250 $250 ($250) -50.00%$0 100.04.19.00.5229 HEALTH ALLOWANCE $1,800 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.19.00.5302 MILEAGE $281 $67 $268 $142 $500 $500 $62 $250 $500 $500 $0 0.00%$0 100.04.19.00.5303 CONFERENCES, SPEC. EVENTS &$1,113 $192 $1,325 $1,038 $2,800 $2,800 $318 $1,500 $2,800 $2,800 $0 0.00%$0 100.04.19.00.5305 DUES AND MEMBERSHIPS $531 $346 $632 $736 $750 $750 $364 $750 $750 $750 $0 0.00%$0 100.04.19.00.5405 MAINTENANCE OF VEHICLES $0 $0 $0 $0 $0 $0 $0 $0 $250 $250 $250 #DIV/0!$0 100.04.19.00.5506 COMPUTER CHARGES $3,363 $3,769 $3,855 $5,861 $8,540 $8,540 $4,528 $8,540 $8,000 $8,000 ($540) -6.32%$0 100.04.19.00.5601 TELEPHONE $1,170 $995 $1,470 $1,420 $840 $840 $640 $840 $840 $840 $0 0.00%$0 100.04.19.00.5701 OFFICE SUPPLIES $0 $0 $0 $0 $0 $0 $0 $1,300 $1,300 $1,300 $1,300 #DIV/0!$0 100.04.19.00.5704 OTHER SUPPLIES AND EXPENSES $665 $353 $1,050 $63 $1,300 $1,300 $19 $19 $0 $0 ($1,300) -100.00%$0 100.04.19.00.5715 SUPPLIES EXPENSE - SURVEY WORK $113 $108 $22 $0 $400 $400 $0 $400 $400 $400 $0 0.00%$0 100.04.19.00.5815 ENGINEERING SERVICE FEES $8,292 $46,816 $69,706 $57,945 $50,000 $50,000 $26,062 $50,000 $50,000 $50,000 $0 0.00%$0 DPW-ENGINEERING DIVISION Total $170,710 $190,544 $231,505 $229,245 $226,316 $226,316 $90,861 $224,785 $153,877 $153,877 ($72,440)-32.01%$0 PUBLIC WORKS - ADMINISTRATION DIVISION: 100.04.51.01.5101 SALARIES AND WAGES $201,685 $157,136 $268,464 $178,452 $181,676 $181,676 $222,197 $320,000 $194,069 $194,069 $12,393 6.82%$0 100.04.51.01.5102 OVERTIME - ADMIN $192 $2 $185 $0 $0 $0 $19 $19 $0 $0 $0 #DIV/0!$0 100.04.51.01.5120 GENERAL CITY & PARKS $151,389 $217,894 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.01.5123 GENERAL CITY - ELECTIONS $12,661 $2,886 $5,289 $1,582 $15,623 $15,623 $8,478 $14,500 $7,268 $7,268 ($8,355) -53.48%$0 100.04.51.01.5124 BML BOAT LAUNCH $2,925 $3,111 $1,274 $977 $1,313 $1,313 $1,251 $1,500 $2,384 $2,384 $1,071 81.57%$0 100.04.51.01.5125 BML PARKING LOT $21,126 $2,577 $511 $1,354 $1,508 $1,508 $678 $1,335 $9,240 $9,240 $7,732 512.73%$0 100.04.51.01.5150 AUTO ALLOWANCE $1,000 $769 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.01.5201 FICA $31,509 $30,606 $22,526 $24,148 $17,343 $17,343 $18,190 $25,810 $18,511 $18,511 $1,168 6.74%$0 100.04.51.01.5202 PENSION $23,614 $24,425 $19,714 $21,362 $12,594 $12,594 $15,757 $22,770 $13,278 $13,278 $684 5.43%$0 100.04.51.01.5203 HEALTH $96,530 $111,071 $77,382 $48,259 $72,950 $72,950 $58,754 $95,000 $51,898 $51,898 ($21,052) -28.86%$0 100.04.51.01.5204 LIFE $1,607 $1,756 $1,136 $1,169 $532 $532 $604 $925 $629 $629 $97 18.23%$0 100.04.51.01.5225 CLOTHING/UNIFORM ALLOW $11,944 $15,815 $11,479 $9,888 $10,500 $10,500 $300 $10,500 $10,750 $10,750 $250 2.38%$0 100.04.51.01.5227 DRUG/AUDIO TESTING $455 $757 $549 $484 $500 $500 $369 $500 $500 $500 $0 0.00%$0 100.04.51.01.5228 SAFETY GLASSES/CDL LINCENSE $827 $1,710 $2,194 $2,371 $2,000 $2,000 $352 $2,000 $2,000 $2,000 $0 0.00%$0 100.04.51.01.5229 HEALTH INS. ALLOWANCE $18,060 $17,145 $20,165 $22,877 $21,720 $21,720 $14,110 $21,720 $23,908 $23,908 $2,188 10.07%$0 100.04.51.01.5303 CONFERENCES & SPECIAL EVENTS $425 $425 $1,279 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.01.5506 COMPUTER CHARGES/CITY HALL $4,270 $9,593 $4,496 $3,320 $7,486 $7,486 $8,111 $8,111 $12,900 $12,900 $5,414 72.32%$0 100.04.51.01.5605 TELEPHONE/PUBLIC WORKS $300 $620 $1,180 $1,655 $5,880 $5,880 $2,555 $5,880 $5,880 $5,880 $0 0.00%$0 100.04.51.01.5701 OFFICE SUPPLIES AND EXPENSES $1,267 $1,042 $1,614 $1,313 $1,250 $1,250 $472 $1,250 $1,250 $1,250 $0 0.00%$0 100.04.51.01.5820 CONTRACTED SERVICES $78,584 $54,824 $0 $255 $0 $0 $0 $0 $20,000 $20,000 $20,000 #DIV/0!$0 100.04.51.01.6001 NOTICES AND PUBLICATIONS $661 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 DPW - ADMINISTRATION Total $661,032 $654,166 $439,437 $319,467 $352,875 $352,875 $352,198 $531,820 $374,466 $374,466 $21,591 6.12%$0 Page 18 Page 20 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 27 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 11, 2020 PUBLIC WORKS - ROAD MAINTENANCE DIVISION: 100.04.51.02.5101 SALARIES AND WAGES $182,209 $271,859 $286,128 $263,304 $229,292 $229,292 $201,506 $263,000 $295,039 $295,039 $65,747 28.67%$0 100.04.51.02.5102 OVERTIME - ROAD MAINT $0 $579 $1,908 $5,892 $434 $434 $547 $875 $2,161 $2,161 $1,727 397.93%$0 100.04.51.02.5201 FICA $13,471 $20,171 $21,428 $20,084 $17,574 $17,574 $14,975 $20,190 $22,736 $22,736 $5,162 29.37%$0 100.04.51.02.5202 PENSION $11,472 $16,328 $18,981 $16,661 $14,460 $14,460 $13,167 $17,815 $18,804 $18,804 $4,344 30.04%$0 100.04.51.02.5203 HEALTH $36,177 $62,815 $61,157 $56,737 $60,669 $60,669 $47,717 $62,500 $67,926 $67,926 $7,257 11.96%$0 100.04.51.02.5204 LIFE $698 $783 $800 $840 $610 $610 $573 $835 $884 $884 $274 44.92%$0 100.04.51.02.5740 ROAD OILS AND ASPHALT $52,432 $107,812 $66,440 $77,475 $85,000 $85,000 $14,225 $80,000 $85,000 $85,000 $0 0.00%$0 100.04.51.02.5741 SAND, STONE AND GRAVEL $22,802 $15,525 $46,554 $44,824 $35,000 $35,000 $38,163 $38,163 $35,000 $35,000 $0 0.00%$0 100.04.51.02.5742 OTHER ROAD MATERIALS $27,364 $33,606 $20,918 $24,054 $30,000 $30,000 $31,187 $31,187 $30,000 $30,000 $0 0.00%$0 100.04.51.02.6025 HAZARDOUS WASTE REMOVAL $2,482 $3,013 $2,188 $2,063 $3,500 $3,500 $224 $3,500 $3,500 $3,500 $0 0.00%$0 DPW - ROAD MAINT Total $349,107 $532,491 $526,502 $511,934 $476,539 $476,539 $362,285 $518,065 $561,050 $561,050 $84,511 17.73%$0 PUBLIC WORKS - STREET SIGNS DIVISION: 100.04.51.03.5101 SALARIES AND WAGES $22,508 $10,243 $3,317 $3,098 $19,692 $19,692 $13,188 $15,000 $13,953 $13,953 ($5,739) -29.14%$0 100.04.51.03.5102 OVERTIME - STREET SIGNS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.03.5201 FICA $1,661 $759 $245 $231 $1,506 $1,506 $986 $1,150 $1,067 $1,067 ($439) -29.15%$0 100.04.51.03.5202 PENSION $1,458 $642 $222 $196 $1,239 $1,239 $886 $1,015 $882 $882 ($357) -28.81%$0 100.04.51.03.5203 HEALTH $5,372 $2,215 $607 $341 $5,210 $5,210 $1,716 $3,500 $3,449 $3,449 ($1,761) -33.80%$0 100.04.51.03.5204 LIFE $52 $26 $3 $16 $52 $52 $29 $45 $42 $42 ($10) -19.23%$0 100.04.51.03.5704 OTHER SUPPLIES AND EXPENSES $55 $863 $661 $738 $1,000 $1,000 $105 $1,000 $1,000 $1,000 $0 0.00%$0 100.04.51.03.5743 SIGNS, POSTS AND GUIDE BOARD $25,438 $22,307 $27,460 $23,946 $35,000 $35,000 $20,232 $35,000 $35,000 $35,000 $0 0.00%$0 DPW - STREET SIGNS Total $56,545 $37,055 $32,516 $28,566 $63,699 $63,699 $37,143 $56,710 $55,393 $55,393 ($8,306)-13.04%$0 PUBLIC WORKS - STORM WATER DIVISION: 100.04.51.04.5101 SALARIES AND WAGES $154,691 $117,055 $100,736 $122,096 $156,248 $156,248 $48,430 $120,000 $129,874 $129,874 ($26,374) -16.88%$0 100.04.51.04.5102 OVERTIME - STORM WATER $641 $1,262 $211 $1,281 $1,284 $1,284 $1,146 $1,200 $553 $553 ($731) -56.93%$0 100.04.51.04.5201 FICA $11,475 $8,785 $7,388 $9,160 $12,051 $12,051 $3,680 $9,275 $9,978 $9,978 ($2,073) -17.20%$0 100.04.51.04.5202 PENSION $9,969 $7,959 $6,700 $8,108 $9,920 $9,920 $3,198 $8,180 $8,250 $8,250 ($1,670) -16.83%$0 100.04.51.04.5203 HEALTH $30,855 $16,849 $24,326 $24,538 $31,342 $31,342 $6,125 $24,200 $27,102 $27,102 ($4,240) -13.53%$0 100.04.51.04.5204 LIFE $515 $249 $347 $404 $415 $415 $197 $320 $389 $389 ($26) -6.27%$0 100.04.51.04.5744 OTHER MATERIALS $16,185 $10,441 $23,077 $13,783 $30,000 $30,000 $5,227 $18,000 $30,000 $30,000 $0 0.00%$0 100.04.51.04.5745 CULVERT PIPE/DRAIN TILE/EQUIP $25,655 $31,586 $43,430 $40,896 $40,000 $40,000 $46,840 $46,840 $40,000 $40,000 $0 0.00%$0 100.04.51.04.6026 STORM WATER LOCATION EXPENSE $14,182 $22,567 $14,306 $13,242 $15,000 $15,000 $7,010 $15,000 $15,000 $15,000 $0 0.00%$0 DPW - STORM WATER Total $264,169 $216,753 $220,520 $233,509 $296,260 $296,260 $121,852 $243,015 $261,146 $261,146 ($35,114)-11.85%$0 PUBLIC WORKS - SNOW & ICE CONTROL DIVISION: 100.04.51.05.5101 SALARIES AND WAGES $118,398 $64,413 $96,140 $119,404 $148,356 $148,356 $39,716 $95,000 $147,862 $147,862 ($494) -0.33%$0 100.04.51.05.5102 OVERTIME - SNOW & ICE $42,786 $21,116 $57,173 $69,487 $47,366 $47,366 $43,993 $50,000 $44,788 $44,788 ($2,578) -5.44%$0 100.04.51.05.5201 FICA $11,919 $6,342 $10,889 $12,330 $14,973 $14,973 $6,251 $11,095 $14,738 $14,738 ($235) -1.57%$0 100.04.51.05.5202 PENSION $10,288 $5,763 $9,700 $10,807 $12,534 $12,534 $5,596 $9,800 $12,374 $12,374 ($160) -1.28%$0 100.04.51.05.5203 HEALTH $24,903 $16,145 $31,438 $29,257 $34,254 $34,254 $13,057 $25,690 $36,548 $36,548 $2,294 6.70%$0 100.04.51.05.5204 LIFE $421 $231 $425 $351 $394 $394 $226 $295 $443 $443 $49 12.44%$0 100.04.51.05.5704 OTHER SUPPLIES AND EXPENSES $928 $847 $1,093 $1,821 $2,000 $2,000 $2,135 $2,135 $2,000 $2,000 $0 0.00%$0 100.04.51.05.5746 SNOW FENCE AND POSTS $1,131 $953 $1,214 $975 $4,000 $4,000 $0 $4,000 $4,000 $4,000 $0 0.00%$0 100.04.51.05.5747 SAND AND SALT $209,163 $154,612 $231,644 $276,635 $300,000 $300,000 $220,692 $300,000 $300,000 $300,000 $0 0.00%$0 DPW - SNOW & ICE CONTROL Total $419,938 $270,422 $439,716 $521,066 $563,877 $563,877 $331,666 $498,015 $562,753 $562,753 ($1,124)-0.20%$0 Page 19 Page 21 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 28 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 11, 2020 PUBLIC WORKS - UTILITY & STREET LIGHTING DIVISION: 100.04.51.06.5910 UTILITIES $92,861 $102,629 $91,619 $86,812 $90,000 $90,000 $47,696 $90,000 $90,000 $90,000 $0 0.00%$0 100.04.51.06.5916 STREET LIGHT MAINTENANCE $5,051 $5,873 $12,844 $3,832 $5,000 $5,000 $3,998 $5,000 $7,500 $7,500 $2,500 50.00%$0 DPW - UTILITY & STREET LIGHTING Total $97,912 $108,502 $104,462 $90,644 $95,000 $95,000 $51,694 $95,000 $97,500 $97,500 $2,500 2.63%$0 PUBLIC WORKS - MACHINERY & EQUIPMENT DIVISION: 100.04.51.07.5101 SALARIES AND WAGES $76,500 $95,888 $93,488 $97,140 $92,838 $92,838 $40,669 $90,000 $116,669 $116,669 $23,831 25.67%$0 100.04.51.07.5102 OVERTIME - MACHINERY & EQUIP $283 $891 $3,480 $4,915 $754 $754 $430 $800 $2,316 $2,316 $1,562 207.16%$0 100.04.51.07.5201 FICA $5,626 $7,076 $7,093 $7,488 $7,160 $7,160 $3,011 $6,950 $9,102 $9,102 $1,942 27.12%$0 100.04.51.07.5202 PENSION $5,070 $6,579 $6,494 $6,676 $5,894 $5,894 $2,744 $6,130 $7,534 $7,534 $1,640 27.82%$0 100.04.51.07.5203 HEALTH $29,251 $35,286 $37,100 $38,208 $24,564 $24,564 $15,599 $24,000 $28,838 $28,838 $4,274 17.40%$0 100.04.51.07.5204 LIFE $124 $142 $130 $189 $247 $247 $118 $210 $350 $350 $103 41.70%$0 100.04.51.07.5405 MAINT OF VEHICLES & EQUIPMEN $119,666 $94,497 $112,489 $87,645 $100,000 $100,000 $86,503 $100,000 $110,000 $110,000 $10,000 10.00%$0 100.04.51.07.5410 RENTAL OF EQUIPMENT $9,730 $8,948 $9,752 $8,371 $8,000 $8,000 $7,450 $8,000 $8,000 $8,000 $0 0.00%$0 100.04.51.07.5704 OTHER SUPPLIES AND EXPENSES $8,098 $12,486 $10,517 $16,646 $7,500 $7,500 $10,340 $10,340 $7,500 $7,500 $0 0.00%$0 100.04.51.07.5735 AUTO EXP - OIL & TIRE $28,102 $18,141 $14,747 $17,050 $13,000 $13,000 $8,421 $13,000 $13,000 $13,000 $0 0.00%$0 100.04.51.07.5736 GAS BOY FUEL $48,692 $73,317 $77,001 $95,356 $95,000 $95,000 $35,881 $80,000 $95,000 $95,000 $0 0.00%$0 100.04.51.07.6109 UNDERGROUND STORAGE TANK INS $1,391 $1,415 $1,455 $1,495 $1,550 $1,550 $1,545 $1,550 $1,550 $1,550 $0 0.00%$0 DPW - MACHINERY & EQUIPMENT Total $332,533 $354,665 $373,746 $381,180 $356,507 $356,507 $212,711 $340,980 $399,859 $399,859 $43,352 12.16%$0 PUBLIC WORKS - BUILDING MAINTENANCE DIVISION: 100.04.51.08.5101 SALARIES AND WAGES $12,402 $18,621 $25,364 $25,932 $20,526 $20,526 $42,403 $42,403 $25,004 $25,004 $4,478 21.82%$0 100.04.51.08.5102 OVERTIME - BUILDING MAINT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.08.5201 FICA $923 $1,377 $1,885 $1,953 $1,570 $1,570 $3,071 $3,071 $1,913 $1,913 $343 21.85%$0 100.04.51.08.5202 PENSION $664 $1,145 $1,608 $1,594 $1,292 $1,292 $2,731 $2,731 $1,581 $1,581 $289 22.37%$0 100.04.51.08.5203 HEALTH $1,477 $4,345 $3,660 $2,596 $5,431 $5,431 $14,222 $14,222 $6,180 $6,180 $749 13.79%$0 100.04.51.08.5204 LIFE $25 $51 $54 $67 $55 $55 $68 $120 $75 $75 $20 36.36%$0 100.04.51.08.5415 MAINT OF BLDGS & GROUNDS $37,223 $44,555 $28,101 $25,491 $30,000 $30,000 $18,536 $30,000 $30,000 $30,000 $0 0.00%$0 100.04.51.08.5605 TELEPHONE $240 $340 $480 $600 $480 $480 $640 $640 $480 $480 $0 0.00%$0 100.04.51.08.5704 OTHER SUPPLIES AND EXPENSES $615 $128 $1,781 $1,320 $1,500 $1,500 $858 $1,500 $1,500 $1,500 $0 0.00%$0 100.04.51.08.5910 UTILITIES $29,191 $34,382 $22,447 $26,025 $28,000 $28,000 $12,706 $28,000 $28,000 $28,000 $0 0.00%$0 100.04.51.08.5915 UTILITY-SEWER/WATER USAGE $11,115 $10,855 $9,675 $7,898 $12,000 $12,000 $1,198 $10,000 $12,000 $12,000 $0 0.00%$0 DPW - BUILDING MAINTENANCE Total $93,875 $115,799 $95,054 $93,476 $100,854 $100,854 $96,432 $132,687 $106,733 $106,733 $5,879 5.83%$0 PUBLIC WORKS - BRIDGES & DAMS DIVISION: 100.04.51.09.5101 SALARIES AND WAGES $0 $6,313 $430 $1,067 $2,330 $2,330 $257 $500 $2,230 $2,230 ($100) -4.29%$0 100.04.51.09.5102 OVERTIME - BRIDGES & DAMS $0 $531 $0 $0 $0 $0 $211 $211 $0 $0 $0 #DIV/0!$0 100.04.51.09.5201 FICA $0 $505 $33 $79 $178 $178 $35 $40 $171 $171 ($7) -3.93%$0 100.04.51.09.5202 PENSION $0 $450 $30 $63 $147 $147 $16 $35 $141 $141 ($6) -4.08%$0 100.04.51.09.5203 HEALTH $0 $1,131 $0 $0 $616 $616 $60 $130 $551 $551 ($65) -10.55%$0 100.04.51.09.5204 LIFE $0 $4 $0 $3 $6 $6 $0 $2 $7 $7 $1 16.67%$0 100.04.51.09.5744 INSPECTIONS/OTHER MATERIALS $3,000 $2,909 $6,587 $3,871 $4,000 $4,000 $0 $4,000 $4,000 $4,000 $0 0.00%$0 DPW - BRIDGES & DAMS Total $3,000 $11,842 $7,080 $5,083 $7,277 $7,277 $580 $4,918 $7,100 $7,100 ($177)-2.43%$0 Page 20 Page 22 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 29 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 11, 2020 PUBLIC WORKS - WEED CUTTING DIVISION: 100.04.51.10.5101 SALARIES AND WAGES $31,267 $28,240 $28,447 $28,778 $30,750 $30,750 $18,947 $20,000 $34,981 $34,981 $4,231 13.76%$0 100.04.51.10.5201 FICA $2,352 $2,126 $2,141 $2,166 $2,352 $2,352 $1,414 $1,530 $2,676 $2,676 $324 13.78%$0 100.04.51.10.5202 PENSION $2,033 $1,823 $1,522 $1,490 $1,935 $1,935 $1,237 $1,350 $2,212 $2,212 $277 14.32%$0 100.04.51.10.5203 HEALTH $4,579 $4,269 $3,960 $3,994 $8,136 $8,136 $3,939 $5,000 $8,647 $8,647 $511 6.28%$0 100.04.51.10.5204 LIFE $97 $153 $148 $147 $82 $82 $146 $200 $105 $105 $23 28.05%$0 100.04.51.10.5704 OTHER SUPPLIES AND EXPENSES $241 $237 $0 $678 $500 $500 $217 $500 $500 $500 $0 0.00%$0 DPW - WEED CUTTING Total $40,569 $36,848 $36,217 $37,253 $43,755 $43,755 $25,900 $28,580 $49,121 $49,121 $5,366 12.26%$0 PUBLIC WORKS - PARKS DIVISION: 100.04.51.11.5101 SALARIES AND WAGES $0 $0 $144,457 $183,741 $191,609 $191,609 $91,088 $133,000 $188,139 $188,139 ($3,470) -1.81%$0 100.04.51.11.5102 OVERTIME - PARKS $0 $0 $1,394 $33 $0 $0 $232 $232 $0 $0 $0 #DIV/0!$0 100.04.51.11.5201 FICA $0 $0 $10,980 $6,927 $14,658 $14,658 $6,854 $10,200 $14,393 $14,393 ($265) -1.81%$0 100.04.51.11.5202 PENSION $0 $0 $6,589 $4,888 $12,059 $12,059 $3,997 $8,980 $11,898 $11,898 ($161) -1.34%$0 100.04.51.11.5203 HEALTH $0 $0 $12,686 $44,250 $40,698 $40,698 $10,373 $13,215 $36,503 $36,503 ($4,195) -10.31%$0 100.04.51.11.5204 LIFE $0 $0 $287 $113 $509 $509 $80 $125 $564 $564 $55 10.81%$0 100.04.51.11.5405 MAINT OF VEHICLES & EQUIP $0 $0 $10,060 $16,339 $15,000 $15,000 $10,492 $15,000 $15,000 $15,000 $0 0.00%$0 100.04.51.11.5410 RENTALS & LEASES $0 $0 $117 $105 $500 $500 $0 $500 $500 $500 $0 0.00%$0 100.04.51.11.5415 MAINT OF PAVILLIONS & GROUNDS $0 $0 $25,274 $26,054 $30,000 $30,000 $5,000 $25,000 $30,000 $30,000 $0 0.00%$0 100.04.51.11.5702 OPERATING SUPPLIES & EXPENSE $0 $0 $8,732 $2,389 $7,350 $7,350 $1,906 $5,000 $9,350 $9,350 $2,000 27.21%$0 100.04.51.11.5731 SMALL TOOLS & MINOR EQUIPMENT $0 $0 $4,812 $2,963 $5,000 $5,000 $2,705 $5,000 $5,000 $5,000 $0 0.00%$0 100.04.51.11.5735 GAS, OIL & LUBRICATION $0 $0 $8,016 $8,550 $10,500 $10,500 $2,640 $9,500 $10,500 $10,500 $0 0.00%$0 100.04.51.11.5801 PROFESSIONAL & CONSULTANT FEES $0 $0 $674 $8,119 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.04.51.11.5820 CONTRACTED SERVICES $0 $0 $70,406 $84,740 $74,500 $74,500 $60,631 $74,500 $82,000 $82,000 $7,500 10.07%$0 100.04.51.11.5910 UTILITIES $0 $0 $11,184 $18,295 $20,350 $20,350 $11,735 $15,350 $21,750 $21,750 $1,400 6.88%$0 100.04.51.11.5915 UTILITY-SEWER/WATER USAGE $0 $0 $0 $1,479 $0 $0 $0 $5,000 $5,000 $5,000 $5,000 #DIV/0!$0 100.04.51.11.5916 LIGHTING MAINTENANCE $0 $0 $5,205 $0 $5,000 $5,000 $0 $2,500 $5,000 $5,000 $0 0.00%$0 DPW - PARKS Total $0 $0 $320,875 $408,987 $427,733 $427,733 $207,733 $323,102 $435,597 $435,597 $7,864 1.84%$0 TOTAL DPW DIVISIONS $2,318,681 $2,338,543 $2,596,127 $2,631,164 $2,784,376 $2,784,376 $1,800,193 $2,772,892 $2,910,718 $2,910,718 $126,342 4.54%$0 TOTAL PUBLIC WORKS $2,489,391 $2,529,087 $2,827,632 $2,860,409 $3,010,692 $3,010,692 $1,891,054 $2,997,677 $3,064,594 $3,064,594 $53,902 -27.47%$0 CULTURE, RECREATION & EDUCATION - NON-DEPARTMENTAL: 100.05.06.00.6037 PARADE FUND $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $9,000 $0 0.00%$0 100.05.06.00.6052 LITTLE MUSKEGO LAKE DISTRICT $50,999 $75,347 $45,381 $38,729 $43,890 $43,890 $38,969 $40,000 $45,000 $45,000 $1,110 2.53%$0 100.05.06.00.6053 LAKE DENOON DISTRICT $0 $0 $0 $0 $4,580 $4,580 $4,580 $4,580 $5,000 $5,000 $420 9.17%$0 PARADE/LML DISTRICT Total $59,999 $84,347 $54,381 $47,729 $57,470 $57,470 $52,549 $53,580 $59,000 $59,000 $1,530 2.66%$0 Page 21 Page 23 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 30 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 11, 2020 CULTURE, RECREATION & EDUCATION - LIBRARY: 100.05.71.00.5101 SALARY & WAGES $563,962 $545,449 $581,394 $629,314 $663,692 $663,692 $412,299 $660,300 $674,657 $674,657 $10,964 1.65%$0 100.05.71.00.5102 OVERTIME $0 $0 $302 $1,391 $2,000 $2,000 $0 $1,000 $2,000 $2,000 $0 0.00%$0 100.05.71.00.5201 FICA $43,699 $42,496 $45,249 $48,325 $52,394 $52,394 $31,299 $50,590 $53,234 $53,234 $839 1.60%$0 100.05.71.00.5202 PENSION $34,681 $34,633 $35,714 $36,490 $39,635 $39,635 $24,567 $39,330 $40,560 $40,560 $924 2.33%$0 100.05.71.00.5203 HEALTH $72,539 $56,560 $63,476 $106,881 $108,020 $108,020 $73,476 $108,020 $111,812 $111,812 $3,792 3.51%$0 100.05.71.00.5204 LIFE $1,206 $1,287 $1,378 $1,196 $1,220 $1,220 $753 $1,115 $1,464 $1,464 $244 20.01%$0 100.05.71.00.5229 HEALTH INSURANCE ALLOWANCE $17,680 $20,390 $21,030 $19,200 $19,200 $19,200 $12,800 $19,200 $19,200 $19,200 $0 0.00%$0 100.05.71.00.5302 MILEAGE $654 $1,253 $2,027 $1,097 $2,000 $2,000 $274 $2,000 $2,000 $2,000 $0 0.00%$0 100.05.71.00.5303 CONFERENCES & TRAINING $2,868 $1,306 $3,021 $3,446 $3,500 $3,500 $229 $3,500 $3,500 $3,500 $0 0.00%$0 100.05.71.00.5305 DUES & MEMBERSHIP $1,034 $1,260 $823 $1,057 $1,300 $1,300 $955 $1,300 $1,300 $1,300 $0 0.00%$0 100.05.71.00.5401 LIBRARY EQUIPMENT $13,509 $17,643 $18,571 $22,202 $19,900 $19,900 $11,187 $19,900 $18,000 $18,000 ($1,900) -9.55%$0 100.05.71.00.5415 MAINTENANCE OF BLDG & GROUNDS $38,838 $36,406 $36,782 $47,719 $36,700 $36,700 $30,055 $36,700 $36,700 $36,700 $0 0.00%$0 100.05.71.00.5505 COMPUTER CHARGES $30,929 $26,936 $30,602 $37,033 $40,325 $40,325 $25,702 $40,325 $38,300 $38,300 ($2,025) -5.02%$0 100.05.71.00.5602 TELEPHONE $275 $225 $150 $150 $720 $720 $170 $720 $720 $720 $0 0.00%$0 100.05.71.00.5701 OFFICE SUPPLIES AND EXPENSES $20,237 $7,288 $8,009 $7,454 $8,000 $8,000 $6,632 $8,000 $8,000 $8,000 $0 0.00%$0 100.05.71.00.5702 PROCESSING SUPPLIES $0 $17,360 $17,333 $12,630 $17,500 $17,500 $4,170 $17,500 $17,500 $17,500 $0 0.00%$0 100.05.71.00.5703 HOUSEKEEPING SUPPLIES $3,762 $2,819 $2,117 $2,688 $3,800 $3,800 $675 $3,800 $3,800 $3,800 $0 0.00%$0 100.05.71.00.5740 LIBRARY GRANT EXPENSE $6,825 $2,193 $0 $1,549 $1,556 $1,556 $975 $1,556 $3,863 $3,863 $2,307 148.26%$0 100.05.71.00.5752 LIBRARY FRIENDS EXPENSE $4,936 $7,736 $0 $6,139 $5,000 $5,000 $3,437 $5,000 $5,000 $5,000 $0 0.00%$0 100.05.71.00.5774 LIBRARY REPLACEMENT $637 $257 $800 $690 $1,300 $1,300 $157 $1,300 $1,300 $1,300 $0 0.00%$0 100.05.71.00.5835 HOUSEKEEPING SERVICES $36,588 $36,588 $37,373 $35,792 $38,000 $38,000 $25,000 $41,770 $44,760 $44,760 $6,760 17.79%$0 100.05.71.00.5910 GAS & ELECTRIC $68,251 $70,823 $69,928 $71,572 $75,000 $75,000 $34,761 $75,000 $74,000 $74,000 ($1,000) -1.33%$0 100.05.71.00.5915 SEWER & WATER $1,642 $1,703 $1,703 $1,703 $2,500 $2,500 $1,613 $2,500 $2,500 $2,500 $0 0.00%$0 100.05.71.00.6062 PROGRAMMING $4,718 $5,771 $21,063 $5,935 $7,000 $7,000 $1,207 $7,000 $6,000 $6,000 ($1,000) -14.29%$0 100.05.71.01.5711 PRINT MATERIALS $116,741 $114,494 $110,911 $119,528 $115,000 $115,000 $64,022 $115,000 $110,000 $110,000 ($5,000) -4.35%$0 100.05.71.02.5711 AUDIO VISUAL MATERIALS $47,660 $51,118 $48,553 $42,286 $50,000 $50,000 $18,587 $50,000 $38,900 $38,900 ($11,100) -22.20%$0 100.05.71.03.5711 ELECTRONIC MATERIALS $15,889 $16,247 $16,294 $17,087 $18,375 $18,375 $15,444 $18,375 $21,819 $21,819 $3,444 18.74%$0 LIBRARY Total $1,149,760 $1,120,240 $1,174,602 $1,280,553 $1,333,638 $1,333,638 $800,447 $1,330,801 $1,340,888 $1,340,888 $7,250 0.54%$0 CULTURE, RECREATION & EDUCATION - PARKS HISTORICAL: 100.05.72.03.5702 OPERATING SUPPLIES & EXPENSES $749 $586 $1,098 $2,346 $2,000 $2,000 $720 $2,000 $0 $0 ($2,000) -100.00%$0 100.05.72.03.5820 CONTRACTED SERVICES $4,606 $4,706 $4,656 $6,197 $7,500 $7,500 $3,048 $7,500 $0 $0 ($7,500) -100.00%$0 100.05.72.03.5910 UTILITIES $3,814 $3,620 $4,751 $4,772 $5,500 $5,500 $2,590 $5,500 $0 $0 ($5,500) -100.00%$0 100.05.72.03.5915 SEWER AND WATER USAGE $888 $727 $848 $848 $900 $900 $675 $900 $0 $0 ($900)-100.00%$0 PARKS-HISTORICAL Total $10,056 $9,639 $11,354 $14,163 $15,900 $15,900 $7,033 $15,900 $0 $0 ($15,900)-100.00%$0 CULTURE, RECREATION & EDUCATION - PARKS H.S. ATHLETIC: 100.05.72.04.5420 FEE TO SCHOOL DISTRICT $4,031 $3,490 $3,290 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.04.5820 CONTRACTED SERVICES $9,075 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.04.5910 UTILITIES $1,157 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.04.5915 SEWER AND WATER USAGE $3,890 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 PARKS-HS ATHLETIC FIELD Total $18,153 $3,490 $3,290 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 TOTAL PARKS $28,209 $13,129 $14,644 $14,163 $15,900 $15,900 $7,033 $15,900 $0 $0 ($15,900)#DIV/0!$0 Page 22 Page 24 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 31 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 11, 2020 CULTURE, RECREATION & EDUCATION - PW&D RECREATION ADMINISTRATION: 100.05.72.10.5101 SALARIES & WAGES $128,414 $127,633 $124,042 $129,494 $132,932 $132,932 $83,274 $132,932 $135,723 $135,723 $2,791 2.10%$0 100.05.72.10.5102 OVERTIME - ADMIN $16 $1,147 $0 $614 $0 $0 $134 $134 $0 $0 $0 #DIV/0!$0 100.05.72.10.5201 FICA $9,342 $9,393 $8,873 $8,881 $10,169 $10,169 $5,607 $10,169 $10,383 $10,383 $214 2.10%$0 100.05.72.10.5202 PENSION $8,475 $8,755 $8,307 $8,529 $8,973 $8,973 $5,630 $8,973 $9,161 $9,161 $188 2.10%$0 100.05.72.10.5203 HEALTH $57,045 $59,459 $56,827 $67,927 $63,888 $63,888 $42,973 $60,825 $65,955 $65,955 $2,067 3.23%$0 100.05.72.10.5204 LIFE $176 $182 $226 $284 $288 $288 $193 $288 $345 $345 $57 19.97%$0 100.05.72.10.5229 HEALTH INS. ALLOWANCE $600 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.10.5302 MILEAGE $69 $164 $244 $218 $550 $550 $78 $225 $550 $550 $0 0.00%$0 100.05.72.10.5303 CONFERENCES AND SPECIAL EVEN $50 $50 $59 $78 $1,960 $1,960 $0 $100 $1,960 $1,960 $0 0.00%$0 100.05.72.10.5305 DUES AND MEMBERSHIPS $962 $1,018 $1,364 $673 $1,055 $1,055 $663 $750 $990 $990 ($65) -6.16%$0 100.05.72.10.5401 COPIER MAINTENANCE $1,101 $1,104 $738 $2,252 $2,300 $2,300 $1,559 $2,300 $2,100 $2,100 ($200) -8.70%$0 100.05.72.10.5420 MNSD FACILITY USE FEES $0 $0 $0 $5,335 $5,000 $5,000 $3,815 $5,000 $7,500 $7,500 $2,500 50.00%$0 100.05.72.10.5506 COMPUTER CHARGES/E-PAY FEES $9,232 $10,300 $11,350 $7,666 $12,760 $12,760 $6,245 $12,760 $6,000 $6,000 ($6,760) -52.98%$0 100.05.72.10.5601 TELEPHONE $610 $650 $670 $610 $720 $720 $470 $720 $720 $720 $0 0.00%$0 100.05.72.10.5701 OFFICE SUPPLIES AND EXPENSES $1,649 $2,083 $1,855 $1,351 $1,500 $1,500 $1,124 $1,500 $1,500 $1,500 $0 0.00%$0 100.05.72.10.5702 OPERATING SUPPLIES AND EXPEN $451 $216 $5,251 $3,082 $600 $600 $562 $600 $600 $600 $0 0.00%$0 100.05.72.10.5820 CONTRACTED SERVICES $16,479 $14,087 $15,106 $16,126 $14,625 $14,625 $1,760 $10,000 $8,250 $8,250 ($6,375) -43.59%$0 100.05.72.10.6035 TICKET SALES EXPENSE $18,451 $17,974 $16,253 $13,413 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 RECREATION-ADMINISTRATION Total $253,120 $254,215 $251,164 $266,534 $257,320 $257,320 $154,087 $247,276 $251,738 $251,738 ($5,583)-2.17%$0 CULTURE, RECREATION & EDUCATION - RECREATION AQUATICS PROGRAM: 100.05.72.11.5101 SALARIES AND WAGES $0 $0 $0 $213 $235 $235 $0 $235 $200 $200 ($35) -14.89%$0 100.05.72.11.5110 INSTRUCTION RELATED $1,320 $1,044 $510 $720 $900 $900 $0 $900 $900 $900 $0 0.00%$0 100.05.72.11.5201 FICA $0 $0 $0 $16 $18 $18 $0 $18 $15 $15 ($3) -14.91%$0 100.05.72.11.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $20 $20 $0 $0 $20 $20 $0 0.00%$0 RECREATION-AQUATICS Total $1,320 $1,044 $510 $949 $1,173 $1,173 $0 $1,153 $1,135 $1,135 ($38)-3.21%$0 CULTURE, RECREATION & EDUCATION - RECREATION ARTS & CRAFTS PROGRAM: 100.05.72.12.5101 SALARIES AND WAGES $0 $0 $39 $0 $90 $90 $0 $0 $90 $90 $0 0.00%$0 100.05.72.12.5110 INSTRUCTION RELATED $6,695 $5,711 $3,902 $4,455 $3,660 $3,660 $1,795 $3,660 $3,660 $3,660 $0 0.00%$0 100.05.72.12.5201 FICA $0 $0 $3 $0 $7 $7 $0 $0 $7 $7 $0 0.00%$0 100.05.72.12.5702 OPERATING SUPPLIES $0 $0 $0 $0 $160 $160 $0 $160 $160 $160 $0 0.00%$0 100.05.72.12.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $10 $10 $0 $0 $10 $10 $0 0.00%$0 RECREATION-ARTS & CRAFTS Total $6,695 $5,711 $3,943 $4,455 $3,927 $3,927 $1,795 $3,820 $3,927 $3,927 $0 0.00%$0 CULTURE, RECREATION & EDUCATION - RECREATION ATHLETICS PROGRAM: 100.05.72.13.5101 SALARIES AND WAGES $22,470 $15,384 $18,308 $20,828 $22,245 $22,245 $12,549 $22,245 $22,496 $22,496 $251 1.13%$0 100.05.72.13.5102 OVERTIME - ATHLETIC PROG $380 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.13.5110 INSTRUCTION RELATED $96,564 $112,476 $102,000 $46,730 $54,271 $54,271 $10,092 $30,000 $42,302 $42,302 ($11,969) -22.05%$0 100.05.72.13.5201 FICA $1,748 $1,177 $1,401 $1,593 $1,702 $1,702 $960 $1,702 $1,721 $1,721 $19 1.13%$0 100.05.72.13.5702 OPERATING SUPPLIES $6,690 $7,274 $6,633 $8,153 $9,185 $9,185 $7,177 $8,500 $9,210 $9,210 $25 0.27%$0 100.05.72.13.5820 CONTRACTED SERVICES $2,872 $120 $712 $132 $0 $0 $0 $0 $500 $500 $500 #DIV/0!$0 100.05.72.13.6002 CRIMINAL HISTORY CHECKS $266 $266 $287 $203 $463 $463 $7 $20 $484 $484 $21 4.54%$0 RECREATION-ATHLETICS Total $130,989 $136,697 $129,340 $77,640 $87,865 $87,865 $30,785 $62,467 $76,712 $76,712 ($11,153)-12.69%$0 Page 23 Page 25 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 32 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 11, 2020 CULTURE, RECREATION & EDUCATION - RECREATION SAFETY PROGRAM: 100.05.72.14.5101 SALARIES AND WAGES $1,427 $1,067 $1,202 $1,208 $1,092 $1,092 $271 $750 $1,106 $1,106 $14 1.28%$0 100.05.72.14.5110 INSTRUCTION RELATED $990 $700 $850 $400 $1,200 $1,200 $0 $0 $200 $200 ($1,000) -83.33%$0 100.05.72.14.5201 FICA $109 $82 $92 $92 $84 $84 $21 $50 $85 $85 $1 1.28%$0 100.05.72.14.5702 OPERATING SUPPLIES $0 $0 $0 $0 $150 $150 $0 $75 $150 $150 $0 0.00%$0 100.05.72.14.5730 PROGRAM MATERIALS $1,983 $1,939 $1,622 $2,581 $2,460 $2,460 $169 $500 $2,548 $2,548 $88 3.58%$0 100.05.72.14.5820 CONTRACTED SERVICES $2,040 $2,253 $2,758 $1,870 $2,338 $2,338 $0 $1,500 $2,550 $2,550 $213 9.09%$0 RECREATION-SAFETY Total $6,549 $6,040 $6,524 $6,151 $7,323 $7,323 $461 $2,875 $6,638 $6,638 ($684)-9.35%$0 CULTURE, RECREATION & EDUCATION - RECREATION CHILD CARE PROGRAM: 100.05.72.16.5101 SALARIES AND WAGES $65,247 $70,543 $60,228 $44,123 $58,670 $58,670 $29,153 $50,000 $63,060 $63,060 $4,390 7.48%$0 100.05.72.16.5201 FICA $4,991 $5,393 $4,608 $3,375 $4,488 $4,488 $2,230 $3,825 $4,824 $4,824 $336 7.48%$0 100.05.72.16.5301 TRAINING $0 $0 $0 $53 $75 $75 $0 $20 $75 $75 $0 0.00%$0 100.05.72.16.5702 OPERATING SUPPLIES $6,961 $7,052 $7,442 $6,890 $8,460 $8,460 $2,655 $5,000 $8,460 $8,460 $0 0.00%$0 100.05.72.16.5820 CONTRACTED SERVICES $11,452 $6,336 $7,983 $5,015 $5,975 $5,975 $0 $2,500 $5,475 $5,475 ($500) -8.37%$0 100.05.72.16.6002 CRIMINAL HISTORY CHECKS $322 $122 $364 $203 $238 $238 $42 $100 $238 $238 $0 0.00%$0 RECREATION-CHILD CARE Total $88,974 $89,446 $80,625 $59,659 $77,906 $77,906 $34,080 $61,445 $82,132 $82,132 $4,226 5.42%$0 CULTURE, RECREATION & EDUCATION - RECREATION LEAGUES PROGRAM: 100.05.72.17.5101 SALARIES AND WAGES $2,218 $338 $602 $549 $0 $0 $160 $160 $0 $0 $0 #DIV/0!$0 100.05.72.17.5201 FICA $170 $26 $46 $42 $0 $0 $12 $12 $0 $0 $0 #DIV/0!$0 100.05.72.17.5702 OPERATING SUPPLIES & EXPENSES $315 $400 $1,281 $995 $500 $500 $0 $250 $500 $500 $0 0.00%$0 100.05.72.17.5820 CONTRACTED SERVICES $1,980 $0 $250 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.17.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 RECREATION-LEAGUES Total $4,683 $764 $2,180 $1,586 $500 $500 $172 $422 $500 $500 $0 0.00%$0 CULTURE, RECREATION & EDUCATION - RECREATION VARIED INTERESTS PROGRAM: 100.05.72.18.5101 SALARIES AND WAGES $1,758 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.18.5110 INSTRUCTION RELATED $7,201 $2,753 $9,533 $10,357 $15,002 $15,002 $2,023 $5,000 $13,562 $13,562 ($1,440) -9.60%$0 100.05.72.18.5201 FICA $134 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.18.5702 OPERATING SUPPLIES $355 $263 $292 $31 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.05.72.18.5820 CONTRACTED SERVICES $570 $187 $0 $0 $1,320 $1,320 $132 $500 $1,320 $1,320 $0 0.00%$0 RECREATION-VARIED INTERESTS Total $10,019 $3,203 $9,824 $10,388 $16,322 $16,322 $2,155 $5,500 $14,882 $14,882 ($1,440)-8.82%$0 CULTURE, RECREATION & EDUCATION - RECREATION PARKS PROGRAM: 100.05.72.19.5101 SALARIES AND WAGES $16,549 $10,911 $3,934 $3,039 $3,859 $3,859 $3,173 $3,859 $12,060 $12,060 $8,202 212.54%$0 100.05.72.19.5201 FICA $1,265 $835 $279 $232 $295 $295 $243 $295 $923 $923 $627 212.55%$0 100.05.72.19.5702 OPERATING SUPPLIES AND EXPEN $268 $99 $233 $0 $50 $50 $0 $50 $1,050 $1,050 $1,000 2000.00%$0 100.05.72.19.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $7 $7 $0 $7 $7 $7 $0 0.00%$0 RECREATION-PARKS Total $18,082 $11,845 $4,446 $3,271 $4,211 $4,211 $3,416 $4,211 $14,040 $14,040 $9,829 233.41%$0 TOTAL RECREATION PROGRAMS $267,310 $254,750 $237,392 $164,099 $199,227 $199,227 $72,865 $141,893 $199,967 $199,967 $740 0.37%$0 TOTAL RECREATION $520,430 $508,965 $488,556 $430,633 $456,547 $456,547 $226,952 $389,169 $451,704 $451,704 ($4,843)-1.06%$0 TOTAL PARKS & RECREATION $548,640 $522,094 $503,200 $444,796 $472,447 $472,447 $233,985 $405,069 $451,704 $451,704 ($20,743)-4.39%$0 $1,758,399 $1,726,681 $1,732,182 $1,773,078 $1,863,555 $1,863,555 $1,086,981 $1,789,450 $1,851,592 $1,851,592 ($11,963)-0.64%$0TOTAL CULTURE, RECREATION & EDUCATION Page 24 Page 26 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 33 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval September 11, 2020 CONSERVATION & DEVELOPMENT - PW&D PLANNING DIVISION: 100.06.18.01.5101 SALARIES AND WAGES $255,688 $221,837 $235,424 $275,842 $285,197 $285,197 $181,934 $288,210 $290,650 $290,650 $5,452 1.91%$0 100.06.18.01.5102 OVERTIME $1,022 $5,739 $387 $33 $507 $507 $0 $250 $520 $520 $13 2.51%$0 100.06.18.01.5201 FICA $19,251 $16,848 $17,750 $21,059 $22,253 $22,253 $13,701 $22,500 $22,605 $22,605 $352 1.58%$0 100.06.18.01.5202 PENSION $16,952 $15,471 $15,786 $18,072 $19,285 $19,285 $12,006 $19,650 $19,572 $19,572 $287 1.49%$0 100.06.18.01.5203 HEALTH $53,273 $55,196 $40,733 $47,022 $57,665 $57,665 $41,269 $56,750 $59,821 $59,821 $2,156 3.74%$0 100.06.18.01.5204 LIFE $299 $305 $423 $637 $648 $648 $432 $648 $778 $778 $130 19.99%$0 100.06.18.01.5229 HEALTH INSURANCE ALLOWANCE $7,200 $4,800 $5,770 $7,300 $5,190 $5,190 $2,800 $4,320 $4,320 $4,320 ($870) -16.76%$0 100.06.18.01.5301 TRAINING $50 $0 $255 $169 $400 $400 $100 $400 $400 $400 $0 0.00%$0 100.06.18.01.5302 MILEAGE $896 $140 $87 $296 $500 $500 $0 $500 $500 $500 $0 0.00%$0 100.06.18.01.5303 CONFERENCES & SPECIAL EVENTS $2,649 $2,355 $1,085 $1,654 $2,650 $2,650 $60 $2,650 $2,650 $2,650 $0 0.00%$0 100.06.18.01.5305 MEMBERSHIPS & DUES $1,765 $485 $539 $1,372 $1,100 $1,100 $982 $1,100 $1,100 $1,100 $0 0.00%$0 100.06.18.01.5405 VEHICLE MAINTENANCE $0 $0 $0 $280 $350 $350 $0 $0 $250 $250 ($100) -28.57%$0 100.06.18.01.5410 MAINT. & RENTAL OF EQUIP. -$4,086 $3,772 $3,380 $2,166 $5,800 $5,800 $1,595 $5,800 $5,800 $5,800 $0 0.00%$0 100.06.18.01.5506 COMPUTER CHARGES/CITY HALL $2,685 $2,700 $4,700 $6,200 $9,500 $9,500 $5,200 $9,500 $8,500 $8,500 ($1,000) -10.53%$0 100.06.18.01.5601 TELEPHONE/CITY HALL $875 $715 $670 $620 $720 $720 $460 $720 $720 $720 $0 0.00%$0 100.06.18.01.5701 OFFICE SUPPLIES $472 $32 $435 $133 $500 $500 $48 $500 $500 $500 $0 0.00%$0 100.06.18.01.5704 OTHER SUPPLIES AND EXPENSES $1,106 $1,006 $1,921 $945 $2,300 $2,300 $475 $2,300 $2,300 $2,300 $0 0.00%$0 100.06.18.01.5713 PRINT MATERIALS $0 $0 $0 $0 $500 $500 $0 $500 $500 $500 $0 0.00%$0 100.06.18.01.5801 PROFESSIONAL SERVICES $0 $12,647 $35,686 $10,563 $5,000 $5,000 $0 $5,000 $5,000 $5,000 $0 0.00%$0 100.06.18.01.5804 ECONOMIC DEVELOPMENT $2,652 $4,165 $3,443 $1,854 $8,000 $8,000 $518 $8,000 $8,000 $8,000 $0 0.00%$0 100.06.18.01.6010 COMPREHENSIVE PLAN $300 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 CDD-PLAN DIVISION Total $371,222 $348,214 $368,474 $396,216 $428,066 $428,066 $261,580 $429,298 $434,485 $434,485 $6,419 1.50%$0 $371,222 $348,214 $368,474 $396,216 $428,066 $428,066 $261,580 $429,298 $434,485 $434,485 $6,419 1.50%$0 CAPITAL OUTLAY - INFORMATION TECHNOLOGY/POLICE/PUBLIC WORKS: 100.07.01.06.6501 COMPUTER REPLACEMENTS $14,412 $14,835 $17,851 $19,156 $18,000 $18,000 $18,595 $18,595 $20,000 $20,000 $2,000 11.11%$0 100.07.01.06.6502 MOBILE DEVICES $0 $0 $0 $9,784 $5,000 $5,000 $1,088 $5,000 $20,000 $20,000 $15,000 300.00%$0 100.07.01.06.6503 SERVER/HOST REPLACEMENTS $0 $6,962 $14,718 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 100.07.01.06.6504 SOCIAL MEDIA ARCHIVE $0 $3,788 $3,833 $3,828 $4,500 $4,500 $4,848 $4,848 $4,925 $4,925 $425 9.44%$0 100.07.20.01.6501 POLICE VEHICLE REPLACEMENT $85,824 $111,248 $48,777 $101,413 $54,500 $54,500 $170 $54,500 $211,700 $211,700 $157,200 288.44%$0 100.07.51.02.6502 MAJOR ROAD IMPROVEMENT $713,243 $740,722 $734,547 $727,567 $750,000 $750,000 $23,759 $750,000 $750,000 $750,000 $0 0.00%$0 100.07.51.07.6504 DPW VEHICLE REPLACEMENT $173,815 $173,684 $184,849 $191,606 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 TOTAL CAPITAL OUTLAY $987,294 $1,051,240 $1,004,574 $1,053,353 $832,000 $832,000 $48,460 $832,943 $1,006,625 $1,006,625 $174,625 20.99%$0 CONTINGENCY (0.50% OF BUDGET-MINIMUM): 100.07.81.00.6601 CONTINGENCY FUND $0 $0 $0 $0 $80,000 $80,000 $0 $0 $82,000 $82,000 $2,000 2.50%$0 DEBT SERVICE - NON-DEPARTMENTAL: 100.08.06.00.6090 BANK SERVICE CHARGES $20,003 $10,146 $10,088 $5,539 $5,000 $5,000 $5,955 $6,500 $6,000 $6,000 $1,000 20.00%$0 OTHER FINANCING USES: 100.30.80.00.9270 GF TRF TO COMP ABS FUND #270 $78,667 $58,270 $108,550 $12,751 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $0 0.00%$0 100.30.80.00.9410 TRF TO CAPITAL FROM GF $213,610 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 TOTAL OTHER FINANCING USES $292,277 $58,270 $108,550 $12,751 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $0 0.00%$0 TOTAL GENERAL FUND EXPENDITURES $14,122,334 $14,301,073 $14,879,902 $15,170,026 $15,999,346 $15,999,346 $9,170,635 $15,614,180 $16,475,138 $16,475,138 $475,792 2.97%$0 GENERAL FUND BALANCE $5,402,425 $6,212,060 $6,772,269 $7,275,043 $6,520,775 $6,520,775 $7,293,352 $7,293,352 $7,293,352 $772,577 11.85%$0 PER RESOLUTION #053-2015, UNASSIGNED FUND BALANCE (2 MONTHS EXP):$2,745,856 $2,745,856 $0 TOTAL CONSERVATION & DEVELOPMENT Page 25 Page 27 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 34 $- $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 2020 Budget - $15,999,346 2021 Proposed - $16,475,138 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 26 Page 28 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 35 $(1,000,000) $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 General Gov. Public Safety Public Works Health & Human Services Culture, Rec & Ed. Conserv & Dev. Capital Outlay & Cont. Debt Service Other Uses 2020 Budget - $15,999,346 $2,426,414 $7,299,813 $3,010,692 $3,806 $1,863,555 $428,066 $912,000 $5,000 $50,000 2021 Proposed - $16,475,138 $2,548,991 $7,427,001 $3,064,594 $3,850 $1,851,592 $434,485 $1,088,625 $6,000 $50,000 Change - $475,792 $122,577 $127,188 $53,902 $44 $(11,963) $6,419 $176,625 $1,000 $- CITY OF MUSKEGO General Fund Expenditures Page 27 Page 29 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 36 SECTION 5 PROPOSED 2021 PERSONNEL BUDGET Page 28 Page 30 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 37 2020 2021 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 1.50 1.50 DEPUTY CLERK Full-Time 1.00 1.00 ASST DEPUTY CLERK/ELECTION COORDINATOR Full-Time 1.00 1.00 FINANCE & ADMIN ASSISTANT Full-Time 1.00 1.00 ADMIN ASSISTANT - UTILITY BILLING Full-Time 1.00 1.00 7.50 7.50 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 2.00 1.00 2.00 1.00 (1.00) MAINTENANCE MAINTENANCE Full-Time 1.00 1.00 0.00 INFORMATION TECHNOLOGY DIRECTOF INFORMATION TECHNOLOGY Full-Time 1.00 1.00 NETWORK ADMINISTRATOR Full-Time 0.00 1.00 COMPUTER TECHNICIAN Full-Time 1.00 1.00 GIS COORDINATOR Full-Time 0.50 0.50 2.50 3.50 1.00 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 2.00 2.00 SCHOOL LIAISON OFFICER Full-Time 3.00 3.00 PATROL OFFICER Full-Time 17.00 17.00 39.00 39.00 0.00 CIVILIAN PERSONNEL PD ADMIN ASSISTANT Full-Time 1.00 1.00 DISPATCHER (requested position -July 1st start date) Full-Time 9.00 9.00 10.00 10.00 0.00 PW&D - BUILDING INSPECTION ADMIN ASSISTANT Full-Time 0.50 0.50 0.50 0.50 0.00 PW&D - PLANNING PUBLIC WORKS & DEVELOPMENT DIRECTOR Full-Time 0.50 0.50 PLANNING MANAGER Full-Time 1.00 1.00 GIS COORDINATOR Full-Time 0.50 0.50 ASSOCIATE PLANNER/ADMIN ASSISTANT Full-Time 1.00 1.00 CONSRV COOR/FORESTER Full-Time 1.00 1.00 CONSERVATION TECH Part-Time 0.48 0.48 4.48 4.48 0.00 BUDGETED FTE's CITY OF MUSKEGO FULL TIME EQUIVALENT POSITION SUMMARY BY DEPARTMENT (Total City permanent positions, not including elected, seasonal or temporary employees) Page 29 Page 31 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 38 2020 2021 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 0.00 ADMIN ASSISTANT Full-Time 0.50 0.50 ENGINEERING INTERN Part-Time 0.50 0.50 2.50 1.50 (1.00) PW&D - PUBLIC WORKS PUBLIC WORKS SUPERINTENDENT Full-Time 1.00 1.00 ASSISTANT SUPERINTENDENT Full-Time 2.00 2.00 CREW LEADERS Full-Time 2.00 2.00 SHOP MECHANIC Full-Time 1.00 1.00 HIGHWAY PATROL Full-Time 12.00 13.00 ADMIN ASSISTANT Full-Time 0.50 0.50 18.50 19.50 1.00 LIBRARY LIBRARY DIRECTOR Full-Time 1.00 1.00 HEAD OF REFERENCE Full-Time 1.00 1.00 CIRCULATION SUPERVISOR Full-Time 1.00 1.00 ADMINISTRATIVE SERVICES ASSISTANT Full-Time 1.00 1.00 LIBRARIAN - ADULT & YOUNG ADULT Full-Time 2.00 2.00 LIBRARIAN-CHILDREN'S Full-Time 1.00 1.00 REFERENCE ASSISTANT Full-Time 1.00 1.00 REFERENCE ASSISTANT Part-Time 0.50 0.50 CHILDREN'S ASSISTANT Full-Time 1.50 1.50 LIBRARY AIDE Part-Time 3.50 3.50 LIBRARY SHELVER Part-Time 0.80 0.80 14.30 14.30 0.00 PW&D - RECREATION RECREATION MANAGER Full-Time 1.00 1.00 RECREATION PROGRAM SPECIALIST Full-Time 1.00 1.00 2.00 2.00 0.00 PW&D - UTILITY UTILITY SUPERINTENDENT Full-Time 1.00 1.00 UTILITY ASSISTANT SUPERINTENDENT Full-Time 1.00 1.00 CREW LEADER Full-Time 2.00 2.00 UTILITY MAINTENANCE Full-Time 6.00 7.00 ADMIN ASSISTANT Full-Time 0.50 0.50 10.50 11.50 1.00 TOTALS 116.78 117.78 1.00 Organizational structure updatae in Court, IT and Public Works Departments; increase of 1 FTE's from adopted 2020 Budget to Proposed 2021 Budget. Note: Information presented above indicates departments where staff are generally assigned. Does not in every September 8th, 2020 case reflect 100% of where the position is allocated. It is proposed for 2020 that some Departments may share staff either formally or informally to make full use of existing staff. Page 30 Page 32 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 39 $(1,000,000) $- $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 General Government Public Safety Public Works Culture, Recreation & Education Conserv & Developmnt 2020 Budget - $10,559,580 $1,328,892 $5,783,998 $1,785,716 $1,270,228 $390,746 2021 Proposed - $10,714,663 $1,393,208 $5,855,391 $1,776,095 $1,291,704 $398,265 Change - $155,083 $64,316 $71,393 $(9,621)$21,476 $7,519 CITY OF MUSKEGO General Fund Personnel Expenditures Page 31 Page 33 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 40 SECTION 6 PROPOSED 2021 DEBT SERVICE BUDGETS Page 32 Page 34 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 41 CITY OF MUSKEGO DEBT SERVICE FUND SUMMARY PROPOSED 2021 BUDGET 1/1/2021 PRINCIPAL OTHER 12/31/2021 FUND BEGINNING & INTEREST SOURCES/ ENDING NUMBER FUND DESCRIPTION BALANCE REVENUES PAYMENTS (USES)BALANCE 301 GENERAL DEBT $1,111,442 $2,255,000 $4,372,077 $1,189,156 183,521$ 303 CDA LEASE REVENUE $471,616 $4,000 $475,616 $0 0$ Total: 1,583,058$ 2,259,000$ 4,847,693$ 1,189,156$ 183,521$ FUND ACTIVITY September 8, 2020 Page 33 Page 35 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 42 CITY OF MUSKEGO DEBT SERVICE FUND PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 $ Change % Change % Change ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval 301.07.00.00.4531 INTEREST ON INVESTMENTS $10,323 $21,865 $53,922 $59,375 $45,000 $45,000 $0 $40,000 $15,000 ($30,000) -66.67% $0 301.07.85.00.4001 GENERAL PROPERTY TAXES $2,139,345 $2,139,345 $2,139,345 $2,139,345 $2,190,000 $2,190,000 $2,190,000 $2,190,000 $2,240,000 $50,000 2.28% $0 301.07.85.00.4140 BABS REIMBURSEMENT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.07.85.00.4536 PROCEEDS ON LONG-TERM DEBT $0 $0 $22,780,000 $1,444,690 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.4537 PREMIUM ON DEBT ISSUANCE $0 $0 $566,837 $0 $0 $0 $0 $0 $0 $0 0.00% $0 301.20.85.00.8001 USE OF FUND BALANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.20.85.00.8215 TRF FROM CONSERV FUND $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $0 0.00% $0 301.20.85.00.8216 TRF FROM STORM WTR FUND $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.20.85.00.8228 TRF FROM TIF #8 $108,565 $130,517 $86,558 $154,180 $153,402 $153,402 $112,094 $112,094 $61,823 ($91,579) -59.70% $0 301.20.85.00.8230 TRF FROM TID #10 $674,300 $636,362 $849,745 $780,294 $2,067,564 $2,067,564 $2,067,564 $1,892,657 $853,800 ($1,213,764) -58.71% $0 301.20.85.00.8231 TRF FROM TID #11 $0 $0 $0 $142,572 $173,533 $173,533 $173,533 $173,533 $173,533 $0 0.00% $0 301.20.85.00.8902 PROCEEDS FROM DEBT ISSUANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 301.20.85.00.8401 TRF FROM CAPITAL BRWG $0 $0 $2,425,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.20.85.00.8408 TRF FROM TID #8 CAPITAL $0 $173,316 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.20.85.00.8411 TRF FROM TID #11 $0 $32,622 $47,123 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 301.07.85.00.7001 PRINCIPAL $1,969,394 $1,991,018 $1,866,690 $2,171,988 $4,082,285 $4,082,285 $1,789,033 $4,221,977 $2,967,679 ($1,114,606) -27.30% $0 301.07.85.00.7002 INTEREST $917,422 $1,068,220 $1,299,233 $1,843,100 $1,505,008 $1,505,008 $748,125 $1,505,008 $1,394,888 ($110,120) -7.32% $0 301.07.85.00.7003 UNDERWRITER/DISCOUNT FEES $0 $0 $350,809 $0 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.7006 PAYMENT TO ESCROW AGENT/LENDER $0 $0 $25,125,000 $1,550,000 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.7008 RADIO SYSTEM CAPITAL COSTS $9,510 $9,510 $9,510 $9,510 $9,510 $9,510 $9,510 $9,510 $9,510 $0 0.00%$0 REVENUES Total $3,032,534 $3,234,027 $29,048,530 $4,820,457 $4,729,499 $4,729,499 $4,643,191 $4,508,284 $3,444,156 ($1,285,343)-27.18%$0 EXPENDITURES Total $2,896,325 $3,068,747 $28,651,243 $5,574,598 $5,596,803 $5,596,803 $2,546,669 $5,736,495 $4,372,077 ($1,224,726)-21.88%$0 GENERAL DEBT Total $136,208 $165,280 $397,287 ($754,141)($867,304)($867,304)$2,096,522 ($1,228,211)($927,921)($60,617)0.00%$0 FUND BALANCE:$2,531,226 $2,696,506 $3,093,794 $2,339,653 $1,472,349 $1,472,349 $5,190,315 $1,111,442 $183,521 ($1,288,828)-87.54%$0 303.07.00.00.4531 INTEREST ON INVESTMENTS $1,846 $3,708 $8,369 $10,109 $8,000 $8,000 $0 $8,000 $4,000 ($4,000) -50.00% $0 303.20.85.00.8001 USE OF FUND BALANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 303.20.85.00.8265 TRF FROM CDA FUND #265 $170,500 $167,500 $163,000 $210,000 $205,000 $205,000 $205,000 $205,000 $0 ($205,000) -100.00% $0 303.07.85.00.7001 PRINCIPAL - CDA $150,000 $150,000 $150,000 $200,000 $200,000 $200,000 $0 $200,000 $0 ($200,000) -100.00% $0 303.07.85.00.7002 INTEREST - CDA $20,500 $17,500 $13,000 $10,000 $5,000 $5,000 $2,500 $5,000 $0 ($5,000) -100.00% $0 303.30.00.00.9229 TRF TO TID #9 $0 $0 $0 $0 $0 $0 $0 $0 $475,616 $475,616 #DIV/0!$0 REVENUES Total $172,346 $171,208 $171,369 $220,109 $213,000 $213,000 $205,000 $213,000 $4,000 ($209,000)-98.12%$0 EXPENDITURES Total $170,500 $167,500 $163,000 $210,000 $205,000 $205,000 $2,500 $205,000 $475,616 $270,616 132.01%$0 CDA LEASE DEBT Total $1,846 $3,708 $8,369 $10,109 $8,000 $8,000 $202,500 $8,000 ($471,616)($479,616)0.00%$0 FUND BALANCE:$441,430 $445,138 $453,507 $463,616 $471,616 $471,616 $656,007 $471,616 $0 ($471,616)-100.00%$0 $2,972,655 $3,141,643 $3,547,300 $2,803,269 $1,943,965 $1,943,965 $5,846,322 $1,583,058 $183,521 ($1,760,444)-90.56%$0 September 8, 2020 Page 34 Page 36 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 43 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 12/31/19 ADDITIONS REDUCTIONS PAYMENTS 12/31/20 Bond - Refunding 2.5-4.75 04/27/10 5/1/08-24 4/1 & 10/1 5,575,000 4,075,000 0 0 700,000 3,375,000 Bond - Refunding 2.0-4.00 10/22/13 4/1/14-31 4/1 & 10/1 11,805,000 10,986,875 0 0 280,500 10,706,375 Note 2.0-3.125 10/22/13 4/1/14-23 4/1 & 10/1 810,686 550,628 0 0 91,785 458,843 Bond - Refunding 1.0-3.00 11/26/13 4/1/14-22 4/1 & 10/1 9,550,000 2,975,000 0 0 2,575,000 400,000 Refunding Debt (County) - 12/31/14 2/15/15-22 -76,082 28,532 0 0 9,510 19,022 Bond - Refunding 2.0-4.00 8/01/18 6/1/19-38 3/1 & 9/1 22,780,000 22,415,000 0 0 635,000 21,780,000 State Loan (Refund 2016) 3.750 7/31/19 3/1/20-29 3/15 1,444,690 1,444,690 0 0 139,692 1,304,998 TOTAL LONG-TERM INDEBTEDNESS 52,041,458 42,475,725 0 0 4,431,487 38,044,238 DEBT LIMIT ~ 2020 Equalized Value of Taxable Property within City's Jurisdiction $3,479,899,800 5% Limit 5.00% Debt Limit as of December 31, 2020 $173,994,990 Total General Obligation Debt Outstanding at December 31, 2020 $38,044,238 Total General Obligation Utility Debt Outstanding at December 31, 2020 $2,234,789 Available Debt Capacity for 2020 $133,715,963 76.85% AS OF DECEMBER 31, 2020 Page 35 Page 37 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 44 0 500,000 1,000,000 1,500,000 2,000,000 2,500,000 3,000,000 3,500,000 4,000,000 4,500,000 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 Principal 3,016,616 2,742,681 2,252,896 2,425,283 1,532,033 1,588,783 1,800,533 1,792,283 1,914,033 1,975,783 Interest 1,470,546 1,392,266 1,315,830 1,236,006 1,170,760 1,124,048 1,064,910 996,584 934,509 868,979 Total 4,487,162 4,134,947 3,568,726 3,661,289 2,702,793 2,712,832 2,865,443 2,788,867 2,848,542 2,844,762 CITY OF MUSKEGO General Obligation Total Debt Service Payments Note: Payments continue through 2038 and include past TID related debt (approximately 10% of total debt). Page 36 Page 38 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 45 SECTION 7 PROPOSED 2021 SPECIAL REVENUE BUDGETS Page 37 Page 39 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 46 CITY OF MUSKEGO SPECIAL REVENUE FUNDS SUMMARY PROPOSED 2021 BUDGET 1/1/2021 OTHER 12/31/2021 FUND PAGE BEGINNING SOURCES/ ENDING NUMBER FUND DESCRIPTION # BALANCE REVENUES EXPENSES (USES) BALANCE 202 PARK DEDICATION FUND 41 299,939 562,334 825,000 0 37,273 203 PARK IMPROVEMENT FUND 42 213,449 10,500 0 0 223,949 205 REFUSE & RECYCLING 43 1,170,502 1,103,750 1,290,435 0 983,817 206 REVOLVING LOAN 44 599,798 4,295 0 (400,000) 204,093 207 EPI/FUTURE PARKLAND STANDING COMMITTEE 45 116,339 10,200 4,000 0 122,539 209 CABLE TV 46 0 0 0 0 0 210 LANDFILL 47 3,245,269 1,566,615 55,000 (3,346,852) 1,410,032 214 WELL TESTING RESERVE 48 715,838 7,500 0 0 723,338 215 LAND & OPEN SPACE CONSERVATION 49 394,758 197,250 89,928 (100,000) 402,080 216 STORM WATER 50 206,204 1,500 141,515 0 66,188 220 RESIDUAL TIF/CAPITAL IMPROVEMENT 51 751,531 524,264 0 (495,000) 780,795 228 TID #8 - FREEDOM SQUARE 52 0 117,243 103,443 (13,800)0 229 TID #9 - CDA 52 940,479 890,376 1,830,855 0 (0) 230 TID #10 - MOORLAND GATEWAY 52 (0) 952,950 99,150 (853,800)0 231 TID #11 - PARKLAND TOWNE CENTER 52 99,042 350,500 211,785 (173,533) 64,224 265 COMMUNITY DEVELOPMENT AUTHORITY 53 190,355 0 190,355 (190,355) (190,355) 270 COMPENSATED ABSENCES FUND 54 2,206,196 20,000 161,475 50,000 2,114,721 Total: 11,149,698$ 6,319,277$ 5,002,941$ (5,523,340)$ 6,942,694$ PROJECTED FUND ACTIVITY September 8, 2020 Page 38 Page 40 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 47 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 8, 2020 PARK DEDICATION: 202.08.94.74.4150 GOVERNMENT GRANTS $0 $6,742 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4531 INTEREST ON INVESTMENTS $2,952 $5,098 $6,088 $1,980 $1,000 $1,000 $0 $1,000 $750 ($250) -25.00% $0 202.08.94.74.4537 PARKS DEPT-WATER BUGS PYMT $7,078 $7,078 $8,485 $7,612 $8,304 $8,304 $4,486 $8,304 $8,304 $0 0.00% $0 202.08.94.74.4538 BB FIELD SPONSOR/REIMB/RENT $0 $0 $3,585 $37,425 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4351 BOAT LAUNCH DURHAM $1,637 $938 $712 $1,192 $500 $500 $1,272 $750 $80 ($420) -84.00% $0 202.08.94.74.4353 BOXHORN LEASE $0 $0 $1,025 $6,897 $8,000 $8,000 $5,336 $8,004 $8,000 $0 0.00% $0 202.08.94.74.4355 BOAT LAUNCH BOXHORN $6,757 $6,735 $4,894 $4,292 $4,500 $4,500 $5,120 $4,300 $4,500 $0 0.00% $0 202.08.94.74.4350 BOAT LAUNCH LAKE DENOON $2,610 $2,898 $3,025 $3,293 $2,800 $2,800 $3,346 $2,850 $3,000 $200 7.14% $0 202.08.94.74.4352 BOAT LAUNCH LAKE ACCESS $296 $291 $260 $335 $275 $275 $295 $280 $300 $25 9.09% $0 202.08.94.74.4552 DONATIONS/MISC REIMB $2,000 $18,137 $7,428 $2,080 $1,500 $1,500 $2,000 $1,500 $101,500 $100,000 6666.67% $0 202.08.94.74.4560 LANDFILL HOST FEES $162,480 $181,462 $212,232 $197,097 $185,000 $185,000 $185,000 $190,000 $185,000 $0 0.00% $0 202.08.94.74.4602 FESTIVAL RENT $0 $0 $0 $750 $900 $900 $450 $900 $900 $0 0.00% $0 202.20.00.00.8210 TRANSFER FROM LANDFILL FUND $230,000 $100,000 $0 $0 $250,000 $250,000 $250,000 $250,000 $250,000 $0 0.00% $0 202.08.94.74.6528 PARKS - IDLE ISLE BOAT ACCESS $0 $0 $2,908 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6530 PARKS - PARK ARTHUR $5,155 $17,000 $0 $81,444 $1,500 $1,500 $15,963 $18,000 $750,000 $748,500 49900.00% $0 202.08.94.74.6531 PARKS - BB FIELD PREP/RENO $0 $0 $15,256 $62,420 $315,000 $315,000 $7,855 $10,000 $0 ($315,000) -100.00% $0 202.08.94.74.6532 PARKS - LITTLE MUSKEGO LAKE $0 $0 $0 $17,687 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6537 PARKS - LEE HUBKA PARK $0 $0 $0 $16,410 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6538 PARKS - TOWN HALL $0 $0 $0 $490 $80,000 $80,000 $0 $80,000 $0 ($80,000) -100.00% $0 202.08.94.74.6539 PARKS - DURHAM LAUNCH $0 $0 $1,153 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6541 PARKS - MOORLAND SKATE BOARD $0 $4,451 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6570 PARKS - HORN PARK $8,273 $2,125 $810 $0 $5,500 $5,500 $5,646 $5,500 $5,500 $0 0.00% $0 202.08.94.74.6571 PARKS - DENOON PARK $0 $26,956 $12,128 $0 $2,500 $2,500 $2,150 $2,500 $2,500 $0 0.00% $0 202.08.94.74.6572 PARKS - BLUHM PARK $0 $1,500 $10,844 $997 $6,000 $6,000 $7,913 $6,000 $6,000 $0 0.00% $0 202.08.94.74.6573 PARKS - OFF ROAD TRAILS $685,713 $51,963 $366,340 $11,318 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6575 PARKS - KURTH PARK $0 $375 $198,952 $49,180 $5,000 $5,000 $2,150 $5,000 $3,500 ($1,500) -30.00% $0 202.08.94.74.6576 PARKS - VETERANS MEMORIAL $0 $0 $425 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6577 PARKS - JENSEN PARK $0 $0 $13,422 $0 $2,500 $2,500 $2,150 $2,500 $2,500 $0 0.00% $0 202.08.94.74.6578 PARKS - MANCHESTER $0 $2,200 $0 $0 $0 $0 $0 $0 $40,000 $40,000 #DIV/0! $0 202.08.94.74.6579 PARKS - IDLE ISLE $0 $20,652 $2,700 $57,280 $43,000 $43,000 $32,848 $43,000 $0 ($43,000) -100.00% $0 202.08.94.74.6581 PARKS - LIONS $24,446 $31,053 $8,298 $1,585 $0 $0 ($435)$0 $0 $0 #DIV/0! $0 202.08.94.74.6582 PARKS - SCHMIDT $0 $0 $0 $3,690 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6584 PARKS - OTHER EXPENSES $0 $15,446 $12,103 $40,867 $15,000 $15,000 $1,876 $15,000 $15,000 $0 0.00% $0 202.08.94.74.6585 PARKS - BOXHORN $0 $0 $1,153 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6586 PARKS - MOORLAND $0 $0 $0 $1,322 $1,500 $1,500 $0 $1,500 $0 ($1,500)-100.00%$0 REVENUES Total $415,809 $329,378 $247,734 $262,952 $462,779 $462,779 $457,305 $467,888 $562,334 $99,555 21.51%$0 EXPENDITURES Total $723,587 $173,721 $646,494 $344,689 $477,500 $477,500 $78,115 $189,000 $825,000 $347,500 72.77%$0 PARK DEDICATION Total ($307,779)$155,657 ($398,760)($81,737)($14,721)($14,721)$379,190 $278,888 ($262,666)($247,945)1684.29%$0 FUND BALANCE:$345,891 $501,548 $102,788 $21,051 $6,330 $6,330 $400,242 $299,939 $37,273 $30,943 488.81%$0 Note: $37,000 is reserved for future lauch related maintenance. PARK IMPROVEMENT: 203.08.94.74.4427 PARK - SUBDIVIDER FEES $15,048 $92,169 $11,286 $131,248 $10,000 $10,000 $15,048 $10,000 $10,000 $0 0.00% $0 203.08.94.74.4531 INTEREST ON INVESTMENTS $510 $630 $2,010 $3,265 $1,250 $1,250 $0 $1,250 $500 ($750) -60.00% $0 203.20.00.00.8210 TRF FROM LANDFILL $0 $340,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 203.08.94.74.6501 PARKS - PROJECTS $244,893 $299,206 $59,455 $13,398 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $15,558 $432,799 $13,296 $134,513 $11,250 $11,250 $15,048 $11,250 $10,500 ($750)-6.67%$0 EXPENDITURES Total $244,893 $299,206 $59,455 $13,398 $0 $0 $0 $0 $0 $0 0.00%$0 PARK IMPROVEMENT Total ($229,335)$133,593 ($46,158)$121,114 $11,250 $11,250 $15,048 $11,250 $10,500 ($750)-6.67%$0 FUND BALANCE:($6,350)$127,243 $81,085 $202,199 $213,449 $213,449 $217,247 $213,449 $223,949 $10,500 4.92%$0 Page 39 Page 41 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 48 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 8, 2020 REFUSE & RECYCLING: 205.03.00.00.4137 RECYCLING GRANT FUNDS $92,435 $92,091 $87,233 $11,536 $10,000 $10,000 $0 $0 $10,000 $0 0.00% $0 205.03.00.00.4339 RECYCLING-CURBSIDE USER CHARGE $339,916 $341,859 $343,759 $346,320 $345,500 $345,500 $173,956 $346,000 $348,000 $2,500 0.72% $0 205.03.00.00.4531 INTEREST INCOME $2,133 $5,396 $14,473 $19,461 $15,500 $15,500 $0 $15,000 $10,000 ($5,500) -35.48% $0 205.03.00.00.4552 WASTE MANAGEMENT FEES $33,618 $34,861 $33,493 $93,377 $35,000 $35,000 $47,998 $55,000 $50,000 $15,000 42.86% $0 205.03.00.00.4810 RECYCLING PENALTY $1,985 $1,850 $2,088 $2,124 $2,000 $2,000 $400 $2,000 $2,000 $0 0.00% $0 205.03.00.00.5101 SALARIES & WAGES $95,285 $86,247 $77,340 $97,000 $114,521 $114,521 $21,958 $95,500 $128,790 $14,269 12.46% $0 205.03.00.00.5102 OVERTIME - RECYCLING $261 $8 $591 $0 $430 $430 $107 $375 $455 $25 5.89% $0 205.03.00.00.5201 FICA $7,210 $6,522 $5,878 $7,357 $8,852 $8,852 $1,683 $7,340 $9,972 $1,119 12.65% $0 205.03.00.00.5202 PENSION $5,498 $5,239 $5,227 $6,001 $7,356 $7,356 $1,493 $6,475 $8,157 $801 10.89% $0 205.03.00.00.5203 HEALTH INSURANCE $11,770 $9,783 $10,538 $13,689 $27,683 $27,683 $3,227 $23,260 $30,312 $2,629 9.50% $0 205.03.00.00.5204 LIFE INSURANCE $303 $233 $241 $223 $304 $304 $73 $255 $375 $71 23.24% $0 205.03.00.00.5229 HEALTH INS. ALLOWANCE $768 $768 $768 $768 $768 $768 $560 $768 $1,108 $340 44.27% $0 205.03.00.00.5702 RECYCLING - SUPPLIES $0 $0 $829 $0 $500 $500 $847 $500 $500 $0 0.00% $0 205.03.00.00.5704 OTHER SUPPLIES/EXP - RECYCLING $2,077 $2,029 $1,235 $838 $1,500 $1,500 $668 $1,500 $1,500 $0 0.00% $0 205.03.00.00.5805 ATTORNEY SERVICES $629 $0 $0 $0 $1,000 $1,000 $0 $1,000 $1,000 $0 0.00% $0 205.03.00.00.5820 RECYCLING - OUTSIDE SERVICES $301,051 $307,475 $307,802 $316,466 $400,000 $400,000 $214,728 $320,000 $400,000 $0 0.00% $0 205.03.00.00.6001 NOTICES AND PUBLICATIONS $0 $0 $3,260 $5,049 $100 $100 $0 $100 $2,500 $2,400 2400.00% $0 205.03.00.00.6056 OUTSIDE SERVICES - YARD WASTE $22,041 $21,138 $17,043 $17,429 $25,000 $25,000 $14,305 $21,150 $25,000 $0 0.00% $0 205.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $0 205.03.00.00.6501 RECYCLING EQUIP $0 $0 $0 $0 $50,000 $50,000 $0 $0 $50,000 $0 0.00% $0 205.03.30.00.4339 REFUSE - CURBSIDE USER CHRG $660,809 $664,596 $668,280 $671,873 $670,500 $670,500 $338,374 $672,500 $675,000 $4,500 0.67% $0 205.03.30.00.4810 REFUSE PENALTY $9,079 $8,849 $8,999 $8,970 $8,000 $8,000 $783 $8,500 $8,750 $750 9.38% $0 205.03.30.00.5101 SALARIES AND WAGES $21,073 $21,697 $21,930 $22,904 $23,432 $23,432 $16,224 $25,000 $24,950 $1,518 6.48% $0 205.03.30.00.5102 OVERTIME - REFUSE $38 $8 $0 $0 $268 $268 $126 $250 $272 $4 1.57% $0 205.03.30.00.5201 FICA $1,672 $1,678 $1,712 $1,781 $1,872 $1,872 $1,263 $1,935 $2,014 $142 7.61% $0 205.03.30.00.5202 PENSION $1,394 $1,458 $1,469 $1,502 $1,600 $1,600 $1,098 $1,705 $1,545 ($55) -3.45% $0 205.03.30.00.5203 HEALTH INSURANCE $2,826 $2,567 $2,859 $2,974 $3,389 $3,389 $2,329 $3,700 $3,298 ($91) -2.68% $0 205.03.30.00.5204 LIFE INSURANCE $80 $83 $91 $100 $100 $100 $49 $80 $79 ($21) -21.29% $0 205.03.30.00.5229 HEALTH INS. ALLOWANCE $768 $768 $768 $768 $768 $768 $560 $835 $1,108 $340 44.27% $0 205.03.30.00.5704 OTHER SUPPLIES & EXPENSES $7,575 $6,442 $5,325 $5,887 $7,500 $7,500 $3,279 $6,000 $7,500 $0 0.00% $0 205.03.30.00.5820 CONTRACTED SERVICES $504,553 $536,007 $549,260 $561,560 $580,000 $580,000 $384,857 $577,000 $580,000 $0 0.00% $0 205.03.30.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00%$0 REVENUES Total $1,139,976 $1,149,502 $1,158,326 $1,153,660 $1,086,500 $1,086,500 $561,510 $1,099,000 $1,103,750 $17,250 1.59%$0 EXPENDITURES Total $996,872 $1,020,150 $1,024,164 $1,072,297 $1,266,944 $1,266,944 $674,434 $1,104,728 $1,290,435 $23,491 0.00%$0 REFUSE & RECYCLING Total $143,104 $129,352 $134,161 $81,363 ($180,444)($180,444)($112,924)($5,728)($186,685)($6,241)3.46%$0 FUND BALANCE:$831,354 $960,706 $1,094,867 $1,176,230 $995,787 $995,787 $1,063,306 $1,170,502 $983,817 ($11,969)-1.20%$0 REVOLVING LOAN: 206.06.00.00.4141 WDF GRANT $0 $0 $0 $320,000 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.06.00.00.4530 INTEREST ON NOTES $6,032 $2,020 $2,475 $3,164 $2,753 $2,753 $1,338 $2,753 $2,295 ($458) -16.63% $0 206.06.00.00.4531 INTEREST ON INVESTMENTS $448 $1,583 $3,689 $4,886 $4,750 $4,750 $919 $2,750 $2,000 ($2,750) -57.89% $0 206.06.00.00.4536 WDF - OTHER INCOME $0 $0 $2,204 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.06.00.00.6057 ADMINISTRATIVE CHARGES $8,010 $12,129 $5,888 $430 $5,000 $5,000 $2,500 $0 $0 ($5,000) -100.00% $0 206.30.00.00.9410 TRF TO CAPITAL EQUIP FUND $0 $0 $0 $0 $0 $0 $0 $0 $400,000 $400,000 #DIV/0!$0 REVENUES Total $6,480 $3,603 $8,368 $328,051 $7,503 $7,503 $2,257 $5,503 $4,295 ($3,208)-42.75%$0 EXPENDITURES Total $8,010 $12,129 $5,888 $430 $5,000 $5,000 $2,500 $0 $400,000 $400,000 8000.00%$0 REVOLVING LOAN Total ($1,530)($8,526)$2,480 $327,621 $2,503 $2,503 ($243)$5,503 ($395,705)($403,208)-16110.84%$0 FUND BALANCE:$272,720 $264,194 $266,674 $594,295 $596,798 $596,798 $594,052 $599,798 $204,093 ($392,705)-65.80%$0 Page 40 Page 42 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 49 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 8, 2020 EPI STANDING COMMITTEE: 207.01.00.00.4531 INTEREST ON INVESTMENTS $88 $180 $407 $491 $400 $400 $96 $320 $200 ($200) -50.00% $0 207.01.00.00.4560 LANDFILL HOST FEES $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $0 0.00% $0 207.01.00.00.6055 LANDFILL NEGOTIATING COMM.$1,820 $1,646 $1,350 $1,490 $5,000 $5,000 $845 $1,750 $2,500 ($2,500) -50.00% $0 207.01.00.00.6057 ADMINISTRATIVE CHARGES $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 $750 $1,500 $1,500 $0 0.00%$0 REVENUES Total $10,088 $10,180 $10,407 $10,491 $10,400 $10,400 $10,096 $10,320 $10,200 ($200)-1.92%$0 EXPENDITURES Total $3,320 $3,146 $2,850 $2,990 $6,500 $6,500 $1,595 $3,250 $4,000 ($2,500)-38.46%$0 EPI STANDING COMMITTEE Total $6,768 $7,034 $7,557 $7,501 $3,900 $3,900 $8,501 $7,070 $6,200 $2,300 58.97%$0 FUND BALANCE:$87,178 $94,212 $101,768 $109,269 $113,169 $113,169 $117,770 $116,339 $122,539 $9,370 8.28%$0 CABLE: 209.01.00.00.6050 DMS & VIDEO EXPENSES $0 $72,943 $16,950 $17,638 $0 $0 $0 $0 $0 $0 #DIV/0! $0 209.30.00.00.9101 TRANSFER TO GENERAL FUND $0 $0 $0 $0 $2,253 $2,253 $2,253 $2,253 $0 ($2,253)-100.00%$0 REVENUES Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 EXPENDITURES Total $0 $72,943 $16,950 $17,638 $2,253 $2,253 $2,253 $2,253 $0 ($2,253)-100.00%$0 CABLE Total $0 ($72,943)($16,950)($17,638)($2,253)($2,253)($2,253)($2,253)$0 $2,253 -100.00%$0 FUND BALANCE:$109,784 $36,841 $19,891 $2,253 ($0)($0)($0)($0)($0)$0 0.00%($0) LANDFILL: 210.03.00.00.4531 INTEREST ON INVESTMENTS $6,991 $12,278 $38,411 $51,933 $35,000 $35,000 $0 $35,000 $25,000 ($10,000) -28.57% $0 210.03.00.00.4542 MISCELLANEOUS REIMBURSEMENT $50,645 $52,671 $54,778 $56,969 $59,247 $59,247 $0 $59,247 $61,615 $2,368 4.00% $0 210.03.00.00.4560 LANDFILL HOST FEES $1,252,841 $1,418,697 $1,665,974 $1,576,779 $1,480,000 $1,480,000 $863,066 $1,520,000 $1,480,000 $0 0.00% $0 210.03.00.00.5815 ENGINEERING FEES $0 $0 $0 $0 $0 $0 $3,289 $0 $0 $0 #DIV/0! $0 210.03.00.00.5816 LANDFILL OVERSITE AUDIT $46,755 $44,568 $47,338 $48,880 $50,000 $50,000 $24,536 $50,000 $50,000 $0 0.00% $0 210.03.00.00.6057 ADMINISTRATIVE CHARGES $5,000 $5,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $0 210.30.00.00.9202 TRANSFER TO PARK DEDICATION $230,000 $100,000 $0 $0 $250,000 $250,000 $250,000 $250,000 $250,000 $0 0.00% $0 210.30.00.00.9203 TRF TO PARK IMPROVEMENTS $0 $340,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.30.00.00.9216 TRANSFER TO STORMWATER FUND $205,000 $0 $100,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 210.30.00.00.9401 TRF TO CAPITAL PROJECTS FUND $0 $0 $0 $0 $0 $0 $0 $0 $1,475,073 $1,475,073 #DIV/0! $0 210.30.00.00.9410 TRF TO CAPITAL EQUIP FUND $1,412,500 $800,000 $550,000 $2,100,000 $400,000 $400,000 $400,000 $400,000 $1,621,779 $1,221,779 305.44%$0 REVENUES Total $1,310,478 $1,483,646 $1,759,163 $1,685,681 $1,574,247 $1,574,247 $863,066 $1,614,247 $1,566,615 ($7,632)-0.48%$0 EXPENDITURES Total $1,899,255 $1,289,568 $702,338 $2,153,880 $705,000 $705,000 $680,325 $705,000 $3,401,852 $2,696,852 382.53%$0 LANDFILL Total ($588,777)$194,078 $1,056,825 ($468,199)$869,247 $869,247 $182,741 $909,247 ($1,835,237)($2,704,484)-311.13%$0 FUND BALANCE:$1,553,318 $1,747,396 $2,804,221 $2,336,022 $3,205,269 $3,205,269 $2,518,763 $3,245,269 $1,410,032 ($1,795,237)-56.01%$0 WELL TESTING RESERVE: 214.01.00.00.4531 INTEREST ON INVESTMENTS $2,473 $5,245 $12,447 $15,391 $10,000 $10,000 $0 $10,000 $7,500 ($2,500) -25.00% $0 214.01.00.00.4560 LANDFILL HOST FEES $33,000 $33,000 $31,883 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $35,473 $38,245 $44,330 $15,391 $10,000 $10,000 $0 $10,000 $7,500 ($2,500)-25.00%$0 EXPENDITURES Total $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00%$0 WELL TESTING RESERVE Total $35,473 $38,245 $44,330 $15,391 $10,000 $10,000 $0 $10,000 $7,500 ($2,500)-25.00%$0 FUND BALANCE:$607,872 $646,117 $690,446 $705,838 $715,838 $715,838 $705,838 $715,838 $723,338 $7,500 1.05%$0 Page 41 Page 43 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 50 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 8, 2020 CONSERVATION: 215.06.00.00.4140 CONSERVATION GRANTS $6,553 $0 $0 $3,600 $12,000 $12,000 $0 $12,000 $0 ($12,000) -100.00% $0 215.06.00.00.4430 CONSERVATION FEE $13,647 $37,938 $19,302 $11,960 $5,000 $5,000 $9,111 $5,000 $5,000 $0 0.00% $0 215.06.00.00.4431 TRAIL FEE $480 $2,940 $360 $4,215 $250 $250 $840 $300 $250 $0 0.00% $0 215.06.00.00.4531 INTEREST ON INVESTMENTS $743 $1,518 $4,395 $6,746 $0 $0 $0 $4,000 $2,000 $2,000 #DIV/0! $0 215.06.00.00.4542 MISC REIMBURSEMENT/DONATIONS $8,246 $6,098 $6,520 $6,094 $5,000 $5,000 $0 $5,000 $5,000 $0 0.00% $0 215.06.00.00.4560 LANDFILL HOST FEES $162,480 $181,462 $212,232 $197,097 $185,000 $185,000 $92,500 $190,000 $185,000 $0 0.00% $0 215.06.00.00.5101 SALARIES AND WAGES $65,549 $38,519 $28,903 $12,432 $12,576 $12,576 $6,942 $12,576 $15,660 $3,084 24.52% $0 215.06.00.00.5201 FICA TAX $4,939 $2,891 $2,184 $951 $962 $962 $531 $962 $1,198 $236 24.52% $0 215.06.00.00.5202 PENSION FUND $3,578 $2,619 $1,231 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5203 HEALTH INSURANCE $6,725 $4,670 $2,300 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5204 LIFE INSURANCE $169 $122 $81 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5301 TRAINING $130 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5302 GASOLINE/OIL/MILEAGE $1,388 $1,224 $1,660 $1,473 $2,000 $2,000 $618 $1,500 $1,750 ($250) -12.50% $0 215.06.00.00.5303 CONFERENCES & SPECIAL EVENTS $703 $429 $667 $426 $700 $700 $841 $803 $700 $0 0.00% $0 215.06.00.00.5305 DUES & MEMBERSHIPS $415 $220 $485 $0 $0 $0 $180 $180 $500 $500 #DIV/0! $0 215.06.00.00.5601 TELEPHONE REIMB $120 $120 $120 $120 $120 $120 $80 $120 $120 $0 0.00% $0 215.06.00.00.5704 OTHER SUPPLIES & EXPENSES $6,344 $3,596 $3,664 $5,464 $5,000 $5,000 $882 $5,000 $5,000 $0 0.00% $0 215.06.00.00.5801 PROFESSIONAL SERVICES $1,620 $1,950 $1,949 $2,510 $2,000 $2,000 $1,190 $2,000 $2,000 $0 0.00% $0 215.06.00.00.6008 CONSERVANCY MANAGEMENT $12,297 $11,287 $23,342 $19,856 $20,000 $20,000 $9,002 $25,000 $45,000 $25,000 125.00% $0 215.06.00.00.6009 URBAN FORESTRY MGMT $9,845 $556 $7,282 $7,500 $13,500 $13,500 $3,519 $7,500 $15,000 $1,500 11.11% $0 215.06.00.00.6010 LAND PURCHASES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.6057 ADMINISTRATIVE CHARGES $3,000 $3,000 $3,000 $3,000 $3,000 $3,000 $1,500 $3,000 $3,000 $0 0.00% $0 215.06.00.00.6506 CAPITAL EQUIP - TRUCK $0 $29,961 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.30.00.00.9301 TRANSFER TO DEBT SERVICE FUND $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $0 0.00%$0 REVENUES Total $192,148 $229,955 $242,809 $229,711 $207,250 $207,250 $102,451 $216,300 $197,250 ($10,000)-4.83%$0 EXPENDITURES Total $216,821 $201,163 $176,869 $153,732 $159,858 $159,858 $125,285 $158,641 $189,928 $30,070 0.00%$0 CONSERVATION Total ($24,673)$28,793 $65,940 $75,979 $47,392 $47,392 ($22,834)$57,659 $7,322 ($40,070)-84.55%$0 FUND BALANCE:$166,387 $195,180 $261,120 $337,099 $384,491 $384,491 $314,265 $394,758 $402,080 $17,589 4.57%$0 STORM WATER: 216.08.00.00.4147 INTERGOVERNMENTAL REIMB $0 $12,000 $140,417 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.01.00.00.4531 INTEREST ON INVESTMENTS $1,011 $1,869 $4,575 $6,789 $1,750 $1,750 $0 $3,200 $1,500 ($250) -14.29% $0 216.20.00.00.8210 TRANSFER FROM LANDFILL FUND $205,000 $0 $100,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.5101 SALARIES AND WAGES $11,501 $9,329 $16,208 $17,182 $17,765 $17,765 $11,053 $17,765 $18,867 $1,102 6.20% $0 216.08.00.00.5201 FICA $897 $688 $1,195 $1,256 $1,359 $1,359 $803 $1,359 $1,443 $84 6.20% $0 216.08.00.00.5202 PENSION $759 $634 $1,085 $1,126 $1,199 $1,199 $746 $1,199 $1,225 $25 2.12% $0 216.08.00.00.5203 HEALTH INSURANCE $0 $2,244 $4,122 $4,270 $4,792 $4,792 $2,900 $4,792 $4,947 $155 3.23% $0 216.08.00.00.5204 LIFE INSURANCE $11 $9 $18 $23 $28 $28 $19 $28 $34 $6 19.53% $0 216.08.00.00.5229 HEALTH INS ALLOWANCE $540 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.6503 URBAN RURAL DRAINAGE $0 $103,687 $54,872 $0 $100,000 $100,000 $0 $50,000 $100,000 $0 0.00% $0 216.08.00.00.6549 LAKE STREET STORM SEWER $64,633 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.6550 FLINTLOCK TRAIL STORM SEWER $102,091 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.6557 NR 216 COMPLIANCE MS4 $11,437 $9,701 $8,247 $12,381 $15,000 $15,000 $3,959 $15,000 $15,000 $0 0.00%$0 REVENUES Total $206,011 $13,869 $244,993 $6,789 $1,750 $1,750 $0 $3,200 $1,500 ($250)-14.29%$0 EXPENDITURES Total $191,870 $126,292 $85,747 $36,238 $140,143 $140,143 $19,479 $90,143 $141,515 $1,372 0.00%$0 STORM WATER Total $14,141 ($112,423)$159,245 ($29,449)($138,393)($138,393)($19,479)($86,943)($140,015)($1,622)1.17%$0 FUND BALANCE:$275,774 $163,351 $322,596 $293,147 $154,753 $154,753 $273,667 $206,204 $66,188 ($88,565)-57.23%$0 Page 42 Page 44 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 51 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 8, 2020 RESIDUAL TIF: 220.01.00.00.4530 INTEREST ON NOTES/CLOSING COST $4,265 $4,234 $3,899 $3,960 $3,568 $3,568 $2,414 $5,779 $5,059 $1,492 41.81% $0 220.01.00.00.4531 INTEREST ON INVESTMENTS $2,088 $1,900 $8,894 $16,874 $5,000 $5,000 $0 $8,500 $4,250 ($750) -15.00% $0 220.20.00.00.8228 CLOSE TID - CITY DIST TRF $0 $0 $0 $0 $0 $0 $0 $0 $13,800 $13,800 #DIV/0! $0 220.20.00.00.8229 CLOSE TID - CITY DIST TRF $0 $0 $0 $0 $0 $0 $0 $0 $501,155 $501,155 #DIV/0! $0 220.20.00.00.8411 TRF FROM TID #411 $0 $0 $500,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.01.00.00.5704 MISC EXPENSES/BUSINESS LOANS $34,083 $58,666 $270 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.30.00.00.9410 TRF TO CAPITAL EQUIP FUND $0 $0 $0 $0 $0 $0 $0 $0 $495,000 $495,000 #DIV/0! $0 220.30.00.00.9411 TRF TO TID 11 $0 $500,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $6,353 $6,134 $512,792 $20,834 $8,568 $8,568 $2,414 $14,279 $524,264 ($750)-8.75%$0 EXPENDITURES Total $34,083 $558,666 $270 $0 $0 $0 $0 $0 $495,000 $495,000 0.00%$0 RESIDUAL TIF Total ($27,730)($552,532)$512,522 $20,834 $8,568 $8,568 $2,414 $14,279 $29,264 ($495,750)-5786.19%$0 FUND BALANCE:$756,428 $203,896 $716,418 $737,252 $745,820 $745,820 $739,666 $751,531 $780,795 $34,976 4.69%$0 TID #8: 228.01.00.00.4001 TIF #8 GENERAL PROPERTY TAX $110,466 $133,524 $86,115 $154,529 $155,000 $155,000 $113,692 $113,692 $113,691 ($41,309) -26.65% $0 228.01.00.00.4122 ST AID EXMPT COMPUTER REPLACMT $3,249 $3,418 $3,468 $3,552 $3,552 $3,552 $0 $3,552 $3,552 $0 0.00% $0 228.01.00.00.5810 AUDIT & SPECIAL A/C SERV $5,150 $6,425 $3,025 $3,900 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 228.01.00.00.6065 CLOSE TID - DISTRICT DIST $0 $0 $0 $0 $0 $0 $0 $0 $36,470 $36,470 #DIV/0! $0 228.30.00.00.9301 TRF TO DEBT SERVICE $108,565 $130,517 $86,558 $154,180 $153,402 $153,402 $112,094 $112,094 $61,823 ($91,579) -59.70% $0 228.30.00.00.9220 CLOSE TID - CITY DIST TRF $0 $0 $0 $0 $0 $0 $0 $0 $13,800 $13,800 #DIV/0!$0 REVENUES Total $113,715 $136,942 $89,583 $158,080 $158,552 $158,552 $113,692 $117,244 $117,243 ($41,309)-26.05%$0 EXPENDITURES Total $113,715 $136,942 $89,583 $158,080 $158,552 $158,552 $112,244 $117,244 $117,243 ($41,309)0.00%$0 TID #8 Total $0 $0 $0 $0 $0 $0 $1,448 $0 $0 $0 0.00%$0 FUND BALANCE:$0 $0 $0 $0 $0 $0 $1,448 $0 $0 $0 0.00%$0 TID #9: 229.01.00.00.4001 TIF #9 GENERAL PROPERTY TAX $240,976 $227,416 $163,215 $408,764 $410,000 $410,000 $419,078 $419,078 $411,078 $1,078 0.26% $0 229.01.00.00.4122 ST AID EXEMPT COMPUTER REPLACE $2,381 $3,543 $3,595 $3,682 $3,682 $3,682 $0 $3,682 $3,682 $0 0.00% $0 229.20.00.00.8303 TID CLOSING - DEBT SERV TRF $0 $0 $0 $0 $0 $0 $0 $0 $475,616 $475,616 #DIV/0! $0 229.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $6,150 $5,150 $2,650 $3,900 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 229.01.00.00.6001 NOTICES & PUBLICATIONS $173 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.01.00.00.6065 CLOSE TID - DISTRICT DIST $0 $0 $0 $0 $0 $0 $0 $0 $1,324,550 $1,324,550 #DIV/0! $0 229.30.00.00.9220 CLOSE TID - CITY DIST TRF $0 $0 $0 $0 $0 $0 $0 $0 $501,155 $501,155 #DIV/0! $0 229.30.00.00.9265 TRF TO CDA FUND $170,500 $167,500 $163,000 $210,000 $205,000 $205,000 $205,000 $205,000 $0 ($205,000)-100.00%$0 REVENUES Total $243,357 $230,959 $166,810 $412,446 $413,682 $413,682 $419,078 $422,760 $890,376 $1,078 0.26%$0 EXPENDITURES Total $176,823 $172,650 $165,650 $213,900 $210,150 $210,150 $205,150 $210,150 $1,830,855 $1,620,705 0.00%$0 TID #9 Total $66,533 $58,309 $1,160 $198,546 $203,532 $203,532 $213,928 $212,610 ($940,479)($1,619,627)-795.76%$0 FUND BALANCE:$469,854 $528,163 $529,323 $727,869 $421,462 $421,462 $941,796 $940,479 ($0)($421,462)-100.00%$0 TID #10: 230.01.00.00.4001 TIF #10 GENERAL PROPERTY TAX $912,387 $969,899 $862,099 $1,120,966 $1,125,000 $1,125,000 $948,843 $948,843 $950,000 ($175,000) -15.56% $0 230.01.00.00.4122 COMPUTER STATE AID $3,865 $2,839 $2,881 $2,950 $2,950 $2,950 $0 $2,950 $2,950 $0 0.00% $0 230.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $5,150 $5,150 $5,550 $3,900 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 230.08.91.19.6520 DEVELOPER INCENTIVES $92,727 $0 $0 $0 $0 $0 $0 $0 $94,000 $94,000 #DIV/0! $0 230.30.00.00.9301 TRF TO DEBT SERVICE $674,300 $636,362 $849,745 $780,294 $2,067,564 $2,067,564 $2,067,564 $1,892,657 $853,800 ($1,213,764)-58.71%$0 REVENUES Total $916,252 $972,738 $864,980 $1,123,916 $1,127,950 $1,127,950 $948,843 $951,793 $952,950 ($175,000)-15.51%$0 EXPENDITURES Total $772,177 $641,512 $855,295 $784,194 $2,072,714 $2,072,714 $2,067,714 $1,897,807 $952,950 ($1,119,764)0.00%$0 TID #10 Total $144,075 $331,226 $9,685 $339,722 ($944,764)($944,764)($1,118,871)($946,014)$0 $944,764 0.00%$0 FUND BALANCE:$265,381 $596,607 $606,292 $946,014 $258,497 $258,497 ($172,857)($0)($0)($258,497)0.00%$0 Page 43 Page 45 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 52 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2021 BUDGET 2021 2021 2016 2017 2018 2019 2020 2020 8/31 2020 2021 $ Change % Change 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2020 from 2020 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval September 8, 2020 TID #11: 231.01.00.00.4001 TIF #11 GENERAL PROPERTY TAX $0 $0 $78,187 $318,765 $320,000 $320,000 $278,950 $278,950 $350,000 $30,000 9.38% $0 231.01.00.00.4122 COMPUTER STATE AID $0 $0 $0 $0 $750 $750 $0 $500 $500 ($250) -33.33% $0 231.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $0 $0 $150 $3,900 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 231.08.91.19.6520 DEVELOPER INCENTIVES $0 $0 $0 $0 $0 $0 $0 $174,018 $206,635 $206,635 #DIV/0! $0 231.30.00.00.9301 TRF TO DEBT SERVICE $0 $0 $0 $142,572 $173,533 $173,533 $173,533 $173,533 $173,533 ($0) 0.00% $0 231.30.00.00.9411 TRF TO PARKLAND CAPITAL #411 $0 $0 $78,037 $0 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total $0 $0 $78,187 $318,765 $320,750 $320,750 $278,950 $279,450 $350,500 $29,750 9.28%$0 EXPENDITURES Total $0 $0 $78,187 $146,472 $178,683 $178,683 $173,683 $352,701 $385,318 $206,635 0.00%$0 TID #11 Total $0 $0 $0 $172,293 $142,067 $142,067 $105,267 ($73,251)($34,818)($176,885)0.00%$0 FUND BALANCE:$0 $0 $0 $172,293 $0 $0 $277,560 $99,042 $64,224 $64,224 0.00%$0 COMMUNITY DEVELOPMENT AUTHORITY: 265.20.00.00.8229 TRF FROM TIF 229 $170,500 $167,500 $163,000 $210,000 $205,000 $205,000 $205,000 $205,000 $0 ($205,000) -100.00% $0 265.06.00.00.5801 PROFESSIONAL SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 265.30.00.00.9101 TRF TO GENERAL FUND $0 $0 $0 $0 $0 $0 $0 $0 $190,355 $190,355 #DIV/0! $0 265.30.00.00.9303 TRF TO CDA DEBT SERV $170,500 $167,500 $163,000 $210,000 $205,000 $205,000 $205,000 $205,000 $0 ($205,000)-100.00%$0 REVENUES Total $170,500 $167,500 $163,000 $210,000 $205,000 $205,000 $205,000 $205,000 $0 ($205,000)-100.00%$0 EXPENDITURES Total $170,500 $167,500 $163,000 $210,000 $205,000 $205,000 $205,000 $205,000 $190,355 ($14,645)0.00%$0 COMMUNITY DEVELOPMENT AUTHORITY Total $0 $0 $0 $0 $0 $0 $0 $0 ($190,355)($190,355)0.00%$0 FUND BALANCE:$190,355 $190,355 $190,355 $190,355 $176,837 $176,837 $190,355 $190,355 $0 ($176,837)-100.00%$0 COMPENSATED ABSENCES: 270.01.00.00.4531 INTEREST ON INVESTMENTS $10,446 $19,817 $42,252 $50,238 $40,000 $40,000 $0 $40,000 $20,000 ($20,000) -50.00% $0 270.20.00.00.8100 TRF FROM GENERAL FUND ($78,667) $58,270 $108,550 $12,751 $50,000 $50,000 $50,000 $50,000 $50,000 $0 0.00% $0 270.01.00.00.5103 EMPLOYEE PAYOUT $162,542 $295,199 $49,670 $169,322 $150,000 $150,000 $67,870 $100,000 $150,000 $0 0.00% $0 270.01.00.00.5201 FICA $12,435 $22,583 $3,800 $12,953 $11,475 $11,475 $5,192 $7,650 $11,475 $0 0.00% $0 270.01.00.00.5203 HEALTH ALLOW - SEVERANCE $0 $0 $0 $3,372 $0 $0 $0 $0 $0 $0 #DIV/0!$0 REVENUES Total ($68,221)$78,087 $150,802 $62,990 $90,000 $90,000 $50,000 $90,000 $70,000 ($20,000)-22.22%$0 EXPENDITURES Total $174,977 $317,782 $53,469 $185,647 $161,475 $161,475 $73,062 $107,650 $161,475 $0 0.00%$0 COMPENSATED ABSENCES Total ($243,198)($239,695)$97,333 ($122,658)($71,475)($71,475)($23,062)($17,650)($91,475)($20,000)0.00%$0 FUND BALANCE:$2,488,865 $2,249,170 $2,346,503 $2,223,846 $142,932 $142,932 $2,200,784 $2,206,196 $2,114,721 $1,971,789 1379.53%$0 GRAND TOTAL SPECIAL REVENUE FUND BALANCE $8,414,811 $8,504,979 $10,134,348 $10,775,030 $8,131,431 $8,131,431 $10,383,901 $11,149,697 $7,133,049 ($998,382)$15 ($0) Page 44 Page 46 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 53 SECTION 8 PROPOSED 2021 CAPITAL PROJECT BUDGETS Page 45 Page 47 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 54 CITY OF MUSKEGO CAPITAL PROJECTS SUMMARY PROPOSED 2021 BUDGET CAPITAL CAPITAL CAPITAL WRLF CAPITAL PROJECT DEPARTMENT EXPENDITURE EXP. BORROWING CLOSEOUT IMPROVEMENT TOTAL FUNDING (Landfill) ELECTION ELECTRONIC POLL BOOKS (2018 carryover)FINANCE& ADMINISTRATION $45,000 $45,000 LASERFICHE (DMS & WORKFLOW)FINANCE& ADMINISTRATION $62,520 $62,520 WIRELESS CAMERAS INFORMATION TECHNOLOGY $63,000 $63,000 GLOBAL POSITIONING SYSTEM (GPS)INFORMATION TECHNOLOGY $5,600 $5,600 DRONE (UAV w/ FLIR)POLICE $24,928 $24,928 LICENSE PLATE READER (LPR)POLICE $27,000 $27,000 TRAINING EQUIPMENT POLICE $13,228 $13,228 DETECTIVE VEHICLE POLICE $46,000 $46,000 SUBURBAN CRITICAL INCIDENT TEAM VEHICLE (2020 approval)POLICE $7,500 $7,500 TCVFD EQUIPMENT (Council approval 7/24/18)TC VOLUNTEER FIRE DEPT $935,000 $400,000 $495,000 $1,830,000 CARPETING/FLOORING LIBRARY $118,363 $118,363 PUBLIC FURNITURE LIBRARY $16,000 $16,000 YOUNG ADULT AREA REDESIGN LIBRARY $56,000 $56,000 SERVICE DESKS REDESIGN LIBRARY $37,000 $37,000 SIGNS PW&D - PLANNING $21,000 $21,000 BANNERS PW&D - PLANNING $8,000 $8,000 HILLENDALE DRIVE PW&D - ENGINEERING $1,475,073 $1,324,927 $2,800,000 SMALL SUV PW&D - ENG/PLAN/IT $40,000 $40,000 LED LIGHTS - JANESVILLE ROAD PW&D - PUBLIC WORKS $60,000 $60,000 SMALL EQUIPMENT PW&D - PUBLIC WORKS $5,000 $5,000 PICKUP TRUCK REPLACEMENT PW&D - PUBLIC WORKS $65,000 $65,000 ROADSIDE MOWER & TRACTOR REPLACEMENT PW&D - PUBLIC WORKS $150,000 $150,000 CONVEYOR BELT PW&D - PUBLIC WORKS $145,000 $145,000 BOXHORN STORAGE PW&D - PUBLIC WORKS $100,000 $100,000 TOTAL CAPITAL PROJECTS $3,061,212 $465,000 $1,324,927 $400,000 $495,000 $5,746,139 (Fund Balance) September 8, 2020 (Fund Balance)(Fund Balance)(Fund Balance) Page 46 Page 48 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 55 CITY OF MUSKEGO CAPITAL BORROWING FUND PROPOSED 2021 BUDGET 2018 2019 2020 2020 2020 2020 2021 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION RECOMMEND 8/31/20 REVENUES: 401.08.00.00.4150 GOVERNMENT GRANTS 14,268 389,549 224,000 224,000 0 224,000 0 401.08.00.00.4531 INTEREST ON INVESTMENTS 109,871 115,036 10,000 10,000 0 10,000 0 401.08.90.06.4565 REOFFERING PREMIUM 0 0 0 0 0 0 0 TOTAL REVENUES:124,139 504,585 234,000 234,000 0 234,000 0 EXPENDITURES: NON-DEPARTMENTAL 401.08.90.06.7004 DEBT DISCOUNT 0 0 0 0 0 0 0 TOTAL NON-DEPARTMENTAL:0 0 0 0 0 0 0 BUILDING 401.08.90.09.6550 FACILITY PLAN - CITY HALL 3,073,910 0 0 0 0 0 0 TOTAL BUILDING:3,073,910 0 0 0 0 0 0 PW&D - ENGINEERING DIVISION 401.08.91.19.6503 MOORLAND RECONSTRUCTION 1,699,534 45,482 0 0 0 0 0 401.08.91.19.6504 BAYLANE DR RECONSTRUCTION 47,962 2,467,809 0 0 (200,950) 135,224 0 401.08.91.19.6507 HILLENDALE DR RECONSTRUCTION 69,066 0 0 0 0 0 2,800,000 401.08.93.51.6550 FACILITY PLAN - CITY GARAGE 1,840,334 2,420 0 0 0 0 0 TOTAL PW&D ENGINEERING DIVISION:3,656,896 2,515,711 0 0 (200,950)135,224 2,800,000 PUBLIC SAFETY 401.08.91.20.6550 FACILITIES PLAN - POLICE 4,219,367 3,857,132 0 0 15,000 15,000 0 TOTAL PUBLIC SAFETY:4,219,367 3,857,132 0 0 15,000 15,000 0 TOTAL EXPENDITURES:10,950,172 6,372,843 0 0 (185,950)150,224 2,800,000 OTHER FINANCING SOURCES/(USES): 401.20.00.00.8902 PROCEEDS FROM DEBT ISSUANCE 0 0 0 0 0 0 0 401.20.00.00.8605 TRF FROM WATER UTILITY FUND 0 0 0 0 0 0 0 401.20.00.00.8210 TRF FROM LANDFILL FUND 0 0 0 0 0 0 1,475,073 401.30.00.00.9301 TRF TO DEBT SERVICE FUND 2,425,000 0 0 0 0 0 0 401.30.00.00.9605 TRF TO WATER UTIL 0 0 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES/(USES):2,425,000 0 0 0 0 0 1,475,073 NET REVENUES OVER/(UNDER) (13,251,033)(5,868,259)234,000 234,000 185,950 83,776 (1,324,927) FUND BALANCE END OF YEAR 2017: 20,360,441 PROJECTED FUND BALANCE END OF YEAR: 7,109,408 1,241,150 1,475,150 1,475,150 1,427,100 1,324,927 0 September 8, 2020 Page 47 Page 49 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 56 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2021 BUDGET 2018 2019 2020 2020 2020 2020 2021 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION RECOMMEND 08/31/20 REVENUES: 410.08.00.00.4150 GOVERNMENT GRANTS 4,595 17,666 0 0 0 0 1,500 410.08.00.00.4542 MISC REIMBURSEMENT/DONATIONS 101,324 0 10,000 10,000 22,000 10,000 0 410.08.00.00.4553 SALE OF PROPERTY 5,000 273,220 0 0 0 0 0 TOTAL REVENUES:110,919 290,886 10,000 10,000 22,000 10,000 1,500 EXPENDITURES: MAYOR / FINANCE & ADMINISTRATION 410.08.90.01.6502 RECODIFICATION 7,927 0 0 0 0 0 0 410.08.90.02.6503 DMS SOFTWARE - LASERFICHE 0 0 0 0 9,140 9,140 62,520 410.08.90.02.6506 ELECTION EQUIPMENT 360 2,600 45,000 45,000 0 0 45,000 410.08.90.03.6503 UPGRADE FINANCIAL SOFTWARE 0 0 15,000 15,000 0 15,000 0 TOTAL MAYOR / FINANCE & ADMINISTRATION:8,287 2,600 60,000 60,000 9,140 24,140 107,520 INFORMATION TECHNOLOGY 410.08.90.14.6503 MULTI-FUNCTION PRINTING DEVICE 35,098 0 0 0 0 0 0 410.08.90.14.6504 KIP REPLACEMENT 19,216 0 0 0 0 0 0 410.08.90.14.6511 STORAGE AREA NETWORK (SAN)0 0 17,164 17,164 0 17,164 0 410.08.90.14.6512 FIREWALL 2 & 911 REPLACEMENT 15,183 0 0 0 0 0 5,600 410.08.90.14.6516 LICENSING 15,512 0 0 0 0 0 0 410.08.90.14.6518 EMAIL SERVER CLIENT UPGRADE 0 12,808 0 0 0 0 0 410.08.90.14.6522 MICROSOFT OFFICE UPGRADE 0 53,004 0 0 0 0 0 410.08.90.14.6523 WIRELESS CAMERAS 8,960 108,061 80,000 80,000 0 80,000 63,000 410.08.90.14.6525 SECURITY AUDIT - TESTING 0 0 15,675 15,675 13,520 15,675 0 410.08.90.14.6526 SIREN UPDATES 0 14,500 0 0 0 0 0 TOTAL INFORMATION TECHNOLOGY:93,969 188,373 112,839 112,839 13,520 112,839 68,600 POLICE 410.08.91.20.6501 K-9 UNIT 0 0 62,000 62,000 43,501 62,000 0 410.08.91.20.6503 EMD PROQA PROGRAM 0 0 36,911 36,911 36,993 36,993 0 410.08.91.20.6505 SPEED LIMIT SIGNS/POLES 6,025 0 0 0 0 0 0 410.08.91.20.6506 CROSSMATCH FINGERPRINT SYSTEM 0 22,585 0 0 0 0 0 410.08.91.20.6511 TACTICAL TEAM HEADSET/PLATES 0 0 8,600 8,600 8,547 8,547 0 410.08.91.20.6512 OFFICER BODY CAMERA 46,302 0 0 0 0 0 0 410.08.91.20.6513 BOAT REPLACEMENT 33,107 0 0 0 0 0 0 410.08.91.20.6517 SCIT VEHICLE 0 0 7,500 7,500 7,500 7,500 7,500 410.08.91.20.6519 DRONE 0 0 0 0 0 0 24,928 410.08.91.20.6520 TRAINING EQUIPMENT 6,570 0 0 0 0 0 13,228 410.08.91.20.6522 LICENSE PLATE READER 0 0 0 0 0 0 27,000 410.08.91.20.6525 SHOOTING RANGE 0 17,513 18,000 18,000 90,183 80,000 0 410.08.91.20.6526 REMOTE AREA LIGHTING SYSTEM 3,564 0 0 0 0 0 0 410.08.91.20.6527 TRANSPORT SQUAD 73,946 8,015 0 0 0 0 0 410.08.91.20.6528 DETECTIVE-UTILITY VEHICLE 0 15,625 0 0 0 0 46,000 410.08.91.20.6550 FACILITY PLAN - PD NEW BLDG 205,824 34,087 0 0 0 0 0 TOTAL POLICE:375,338 97,825 133,011 133,011 186,723 195,040 118,656 VOLUNTEER FIRE SERVICES 410.08.91.21.6501 TC PUMPER 0 542,504 0 0 0 0 0 410.08.91.21.6502 AMKUS RESCUE TOOL 0 36,000 40,000 40,000 0 40,000 0 410.08.91.21.6503 COPY MACHINE/PAGERS/COMPUTERS 7,000 7,150 7,000 7,000 0 7,000 7,000 410.08.91.21.6509 TCVFD FIRE HOSE 4,112 0 5,000 5,000 0 5,000 5,000 410.08.91.21.6510 TCVFD FIRE HELMETS 7,520 0 0 0 0 0 8,000 410.08.91.21.6511 TCVFD FIRE GEAR 20,750 0 45,000 45,000 0 45,000 0 410.08.91.21.6512 TCVFD STABILIZING STRUTS 9,412 0 0 0 0 0 10,000 410.08.91.21.6514 TC TANKER 300,000 0 0 0 0 0 300,000 410.08.91.21.6515 TC BREATHING APPARATUSES 0 404,179 0 0 0 0 0 410.08.91.21.6517 TC AERIAL LADDER 0 0 0 0 0 0 1,500,000 TOTAL VOLUNTEER FIRE SERVICES:348,793 989,832 97,000 97,000 0 97,000 1,830,000 September 8, 2020 Page 48 Page 50 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 57 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2021 BUDGET 2018 2019 2020 2020 2020 2020 2021 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION RECOMMEND 08/31/20 September 8, 2020 EXPENDITURES (Continued): PW&D - ENGINEERING DIVISION 410.08.91.19.6507 HILLENDALE DRIVE RECONSTRUCT 0 21,957 0 0 38,422 40,000 0 410.08.91.19.6508 BRIDGE RECONSTRUCT OLD LOOMIS 0 37,897 200,000 200,000 0 160,000 0 410.08.91.19.6510 COMP PLAN UPDATE 26,341 10,125 0 0 0 0 0 TOTAL PW&D - ENGINEERING DIVISION:26,341 69,980 200,000 200,000 39,896 200,000 0 PW&D - PLANNING DIVISION 410.08.90.18.6502 GATEWAY SIGNAGE 0 0 0 0 0 0 21,000 410.08.90.18.6504 BANNERS 0 0 0 0 0 0 8,000 410.08.90.18.6509 UTILITY TERRAIN VEHICLE 0 0 0 0 0 0 40,000 410.08.90.18.6518 DECORATIVE LIGHTING 0 10,000 10,000 10,000 0 0 0 TOTAL PW&D - PLANNING DIVISION:0 10,000 10,000 10,000 0 0 69,000 PW&D - PUBLIC WORKS DIVISION 410.08.93.51.6502 LED LIGHTING 0 0 80,000 80,000 79,961 80,000 60,000 410.08.93.51.6503 REPLACE/REPAIR ROOF 27,098 0 0 0 0 0 0 410.08.93.51.6507 PICK-UP TRUCK REPLACEMENT 32,404 0 0 0 0 0 65,000 410.08.93.51.6510 ROADSIDE MOWER DECK 0 0 0 0 0 0 150,000 410.08.93.51.6518 SALT SHED/AUGER 0 7,800 0 0 0 0 0 410.08.93.51.6519 GAS PUMP 19,435 0 0 0 0 0 0 410.08.93.51.6522 ASPHALT ROLLER 0 28,185 0 0 0 0 0 410.08.93.51.6523 TRI-DECK MOWER 39,994 0 0 0 0 0 0 410.08.93.51.6524 OUTFRONT MOWER 30,000 0 0 0 0 0 0 410.08.93.51.6525 PAVEMENT STRIPER 0 16,366 0 0 0 0 0 410.08.93.51.6526 LEAF SUCKER MACHINE 28,930 0 0 0 0 0 0 410.08.93.51.6529 BUILDING ASPHALT & CONCRETE 0 298,788 0 0 0 0 0 410.08.93.51.6530 HOT PATCH GEN II 0 16,756 0 0 0 0 0 410.08.93.51.6531 KAGE SNOWPLOW 6,725 0 0 0 0 0 0 410.08.93.51.6532 MACHINE TOOLS 0 24,988 5,000 5,000 4,597 4,597 5,000 410.08.93.51.6533 SCISSOR LIFT 0 7,879 0 0 0 0 0 410.08.93.51.6534 TRAILERS 0 16,970 0 0 0 0 0 410.08.93.51.6535 BOOM TRUCK 0 0 200,000 200,000 0 200,000 0 410.08.93.51.6536 CONVEYOR BELT 0 0 0 0 0 0 145,000 410.08.93.51.6537 LARGE TIRE MACHINE 0 0 19,500 19,500 17,747 17,747 0 410.08.93.51.6539 BOXHORN - COLD STORAGE 0 0 0 0 0 0 100,000 410.08.93.51.6540 BACKHOE/EXCAVATOR 0 0 140,000 140,000 134,646 134,646 0 TOTAL PW&D - PUBLIC WORKS DIVISION:223,498 417,730 444,500 444,500 236,950 436,990 525,000 LIBRARY 410.08.90.71.6504 PARKING LOT SEAL COATING 0 8,714 0 0 0 0 0 410.08.90.71.6507 CARPETING/FLOORING 44,579 11,974 0 0 0 0 118,363 410.08.90.71.6508 CHILDRENS AREA REDESIGN 247,965 0 0 0 0 0 0 410.08.90.71.6511 PUBLIC FURNITURE 14,752 24,995 0 0 0 0 16,000 410.08.90.71.6512 SERVICE DESK REDESIGN 0 0 0 0 0 0 37,000 410.08.90.71.6513 YOUNG ADULT AREA REDESIGN 0 0 0 0 0 0 56,000 410.08.90.71.6514 SECURITY CAMERAS 0 4,488 0 0 0 0 0 TOTAL LIBRARY:307,297 50,171 0 0 0 0 227,363 TOTAL EXPENDITURES:1,439,413 1,826,511 1,057,350 1,057,350 486,230 1,066,009 2,946,139 OTHER FINANCING SOURCES/(USES): 410.20.00.00.8503 TRANSFER FROM FED LIBRARY 89,537 0 0 0 0 0 0 410.20.00.00.8206 TRF FROM WRLF 0 0 0 0 0 0 400,000 410.20.00.00.8220 TRF FROM CAPITAL IMPROVEMENT 0 0 0 0 0 0 495,000 410.20.00.00.8210 TRF FROM LANDFILL ACCOUNT 550,000 2,100,000 400,000 400,000 400,000 400,000 1,621,779 TOTAL OTHER FINANCING SOURCES/(USES):639,537 2,100,000 400,000 400,000 400,000 400,000 2,516,779 (688,957)564,375 (647,350)(647,350)(64,230)(656,009)(427,860) FUND BALANCE END OF YEAR 2017: 1,241,897 FUND BALANCE END OF YEAR 552,940 1,117,315 469,965 469,965 1,053,085 461,306 33,446 NET REVENUES OVER/(UNDER) EXPENDITURES: Page 49 Page 51 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 58 CITY OF MUSKEGO TAX INCREMENT DISTRICT #11 CAPITAL BORROWING FUND PROPOSED 2021 BUDGET 2018 2019 2020 2020 2020 2020 2021 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL DEPARTMENT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION PROPOSAL 8/31/20 REVENUES: 411.08.00.00.4150 GOVERNMENT GRANTS 0 0 0 0 0 0 0 411.08.00.00.4531 INTEREST ON INVESTMENTS 0 319 0 0 0 150 0 411.08.00.00.4565 UNDERWRITERS PREMIUM 0 0 0 0 0 0 0 411.08.91.19.8902 PROCEEDS FROM DEBT 0 0 0 0 0 0 0 411.20.99.01.8903 PROCEEDS FROM DEBT - DEVELOPER 0 0 913,383 913,383 0 0 916,717 411.20.00.00.8220 TRF FROM RESIDUAL TIF 0 0 0 0 0 0 0 411.20.00.00.8231 TRF FROM TID #11 - FUND 231 78,037 0 0 0 0 0 0 TOTAL REVENUES:78,037 319 913,383 913,383 0 150 916,717 EXPENDITURES: 411.08.91.19.5805 ATTORNEY 0 0 0 0 3,803 3,803 0 411.08.91.19.5810 AUDIT FEES 0 0 0 0 0 0 0 411.08.91.19.6001 NOTICES & PUBLICATIONS 0 0 0 0 0 0 0 411.08.91.19.6520 DEVELOPER INCENTIVES 0 0 921,480 921,480 0 0 921,480 411.08.91.19.7004 UNDERWRITERS DISCOUNT 0 0 0 0 0 0 0 411.08.91.19.7005 ISSUANCE FEES 0 0 0 0 0 0 0 411.30.00.00.9301 TRF TO DEBT SERVICE 47,123 0 0 0 0 0 0 411.30.00.00.9220 TRF TO TIF RESIDUAL FUND 0 0 0 0 0 0 0 TOTAL EXPENDITURES:47,123 0 921,480 921,480 3,803 3,803 921,480 NET REVENUES OVER/(UNDER) 30,915 319 (8,097)(8,097)(3,803)(3,653)(4,763) FUND BALANCE END OF YEAR 8,097 8,416 0 0 4,613 4,763 (0) Page 50 Page 52 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 59 SECTION 9 SUPPLEMENTAL INFORMATION Page 51 Page 53 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 60 Supplemental Information – Definitions The City’s general fund budget (operating revenues and expenditures) is presented using the budget categories set out in Wisconsin State Statute 65.90 entitled “Municipal Budgets”. This is the same format the City is required to use to report annual financial activity to the State. The following list includes a brief description of each category within the General Fund Operating Budget: REVENUES (Section 3 of Budget Document): Taxes – A fee charged (“levied”) by a government on a product or activity. ex) Property taxes Payments in lieu of taxes Intergovernmental Revenue – Aids from other government entities. ex) 2% Fire Dues (Fire Ins. Tax) Transportation Aids from the State State Shared Revenues Licenses and Permits – Fees associated with regulation and compliance. ex) Liquor & Bartenders Licenses Cable Franchise Fees Building, Electrical & Plumbing Permits Fines, Forfeitures sand Penalties – Court related fees. ex) fines and forfeitures Public Charges for Services – Fees collected to provide a service. ex) Engineering Review Fees Sale of Culvert Material Library Fines Park Rental, Boat Launch, and Recreation Program Fees Zoning Fees Platting Fees Development Charges Intergovernmental Charges for Services – Charges to other Government Entities for services provided. ex) Reimbursement for Police Liaison (from School District) Little Muskego Lake District Miscellaneous Revenue – Business type revenues. ex) Interest on Investments Cellular Tower Rent Page 52 Page 54 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 61 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/Buildings 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. 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. Page 53 Page 55 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 62 EXPENDITURES (continued): 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 (2016 – 2019) actual revenues and expenditures  2020 adopted budget  2020 amended budget (most often same as adopted budget)  1st eight months of 2020  Estimate of total projected 2020 activity  2021 Department Request  2021 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 Originally created with State funds for providing loans to local City businesses at a discounted rate. As directed by the DOA, this Fund proceeded with the Closeout Program and no longer allowed to provide loans through the State Program. The Fund balance may be utilized for any purpose as determined by the Common Council. As an alternative to debt issuance, the Proposed 2021 Capital Budget committed $400,000 towards the Tess Corners Volunteer Fire Department aerial ladder purchase, which will replace the 1995 vehicle. 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 54 Page 56 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 63 SPECIAL REVENUES (Continued): Cable TV Includes cable-operating costs. This fund no longer reflects a major revenue source (franchise fees) due to the decision of prior administration, effective 2007. Landfill Generates revenues in the form of host fees received from Advanced Disposal for actual tons of waste disposed of. The landfill host fees fund various other special revenue funds per the Landfill Expansion Agreement and may be used as a funding source for future road program costs. Well Testing Reserve Annual funding from landfill host fees will eventually cover the costs associated with testing private wells once the landfill closes. Land & Open Space Conservation Expenses include wages and benefits of the Conservation/City Forester position. Effective with the 2019 Budget, 100% of these wages will be reflected in the General Operating Fund. Other expenditures include Land purchases. The main revenue source is 10% of landfill host fees. Storm Water Strictly funds storm water related projects such as drainage issues and is funded from landfill host fees. Residual TIF/Capital Improvement Includes past positive tax increment distributions of the closed districts #2-#7. Per Resolution #105-2009, $600,000 of fund balance was been earmarked to go towards new grant and loan programs for local businesses. As an alternative to debt issuance, the Proposed 2021 Capital Budget committed $495,000 towards the Tess Corners Volunteer Fire Department aerial ladder purchase, which will replace the 1995 vehicle. 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 8th, 2020 Page 55 Page 57 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 64 City of Muskego Tax Levy Worksheet - Proposed 2021 Budget Based Upon Assessor Information Total of General & Debt 2020 General Levy Debt Service Levy General & Debt Levy Proposed Approved Net New Growth Net New Growth Admin Rec Increase 2.703%2.283% 2.632% Levy 12,958,762 11,059,802 2,240,000 13,299,802 341,040 Equalized Value of District W/O TID 3,182,851,400 3,349,261,000 3,349,261,000 3,349,261,000 Equalized Value of District W / TID 3,301,554,800 3,479,899,800 3,479,899,800 3,479,899,800 Assessed Value of District 3,003,855,310 3,037,614,720 3,037,614,720 3,037,614,720 Assessment Ratio 90.9390601000% 87.2902943372%87.23784199% TID Increment Equalized Value 118,703,400 130,638,800 130,638,800 130,638,800 Levy/Equalized Value of District W/O TID Mill rate (levy/eq value w/o Tid)0.0040714317 0.0033021619 0.0006688043 0.0039709661 Mill Rate x Eq. Val. Including TID New Levy to be Raised (mill x eq val w/ tid)13,442,055 11,491,192 2,327,372 13,818,564 New Levy / Assessed Val. of District per $1k Tax Rate 4.4749341747 3.7829657559 0.7661839962 4.5491497521 Tax Rate (Previous year)4.5035477986 3.7186809274 0.7562532472 4.4749341747 Difference (0.0286136239) 0.0642848285 0.0099307489 0.0742155774 Difference in Percentage -0.64%1.73%1.31%1.66% TID $ To Be Raised 321,421 431,390 87,372 518,762 Impact to $300,000 Valued house 22$ State Levy Limit - Net New Growth $218,415.43 → 1.68% Plus: Prior Year Personal Property Aid $42,249.17 Less: Current Personal Property Aid $34,696.60 = $225,968 → 1.74% Add: Prior Years Unused Levy Carryforward $115,072 → 2.63% Page 56 Page 58 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 65 $4.10 $4.20 $4.30 $4.40 $4.50 $4.60 $4.70 $4.80 $4.90 2016 2017 2018 2019 2020 2021 Proposed* City Rate $4.89 $4.87 $4.41 $4.50 $4.47 $4.55 CITY OF MUSKEGO Mill Rates per $1,000 of Assessed Value * 2018 rate reflects an assessment revaluation. Page 57 Page 59 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 66 $12,000,000 $12,200,000 $12,400,000 $12,600,000 $12,800,000 $13,000,000 $13,200,000 $13,400,000 $13,600,000 $13,800,000 $14,000,000 2016 2017 2018 2018 2020 Projected 2021 Proposed City Levy $12,650,736 $12,769,973 $12,937,664 $12,937,664 $13,442,055 $13,818,564 CITY OF MUSKEGO Tax Levies (General Fund, Debt Service & TID) Page 58 Page 60 of 60 Continued Discussion of Mayor's Proposed 2021... Packet Page 67