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COMMITTEE OF THE WHOLE Packet 10-12-2021CITY OF MUSKEGO COMMITTEE OF THE WHOLE AGENDA hnI11111 C4 of 2021 5:30 USKEGO 5:30 PMMuskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER ROLL CALL STATEMENT OF PUBLIC NOTICE APPROVAL OF AGENDA APPROVAL OF MINUTES September 23, 2021 and September 28, 2021 COW20210923.pdf COWM.2021.09.28.pdf NEW BUSINESS Discuss Establishing Polling Places and Number of Election Inspectors Proposed Polling Locations.pdf Discuss Establishing Ward Boundaries Using the 2020 Census Figures Proposed Redistricting Plan - Map.pdf Proposed Redistricting - Population Ward Count.pdf Current Election Districts - COW.pdf Continued Discussion of the Mayor's Proposed 2022 Operating Budget Proposed 2022 Budget.pdf Review 2022 Water and Sewer Budgets 2022 Proposed Sewer Utility Budget - COW 10-12-21.pdf 2022 Proposed Water Utility Budget - COW 10-12-21.pdf 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. CITY OF MUSKEGO UNAPPROVED COMMITTEE OF THE WHOLE MINUTES el September 23, 2021 litA 5:45 PM SKEGO Muskego City Hall, W182 S8200 Racine Avenue , CALL TO ORDER Mayor Petfalski called the meeting to order at 5:45 pm. ROI I rAl I Present: Alderpersons Hammel, Terrence, Kapusta, Engelhardt, Kubacki, and Madden. Absent: Alderperson Wolfe. Also present: City Attorney Warchol, Finance & Administration Director Mueller, Assistant Finance & Administration Director Mustapich, Library Director Larson, IT Director Loudon, Recreation Direction Dunn, Deputy Clerk Blenski and Assistant Deputy Clerk Roller. STATEMENT OF PUBLIC NOTICE The Assistant Deputy Clerk stated the meeting was noticed in accordance with the open meeting law. APPROVAL OF AGENDA Alderperson Kevin Kubacki moved to approve. Alderperson Madden seconded; motion carried. NEW BUSINESS Ms. Susan Abler, Member Relations Advisor & Director of Outplacement Services from MRA - The Management Association, was present to discuss future Human Resource needs with the Committee of the Whole. After the discussion, the consensus of Mayor Petfalski and the Aldermen was to move forward for MRA to perform an audit of the City's Human Resource current needs and future goals. COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW None ADJOURNMENT Alderperson Engelhardt made a motion to adjourn at 6:55 pm. Alderperson Madden seconded, motion carried. Minutes taken and transcribed by Assistant Deputy Clerk Roller. 3 CITY OF MUSKEGO COMMITTEE OF THE WHOLE MINUTES September 28, 2021 5:30 PM Muskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER Mayor Petfalski called the meeting to order at 5:32 pm. ROLL CALL Unapproved MUSKEGO Present: Alderpersons Hammel, Terrence, Kapusta, Engelhardt, Kubacki, and Madden. Also present: City Attorney Warchol, Public Works and Development Director Kroeger, Lead Planner Trzebiatowski, Finance & Administration Director Mueller, Assistant Finance & Administration Director Mustapich, Recreation Director Dunn, Library Director Larson, Police Chief Westphal, and Assistant Deputy Clerk Roller. Absent: Alderperson Wolfe. APPROVAL OF AGENDA Alderperson Kubacki moved to approve. Alderperson Terrence seconded; motion carried. APPROVAL OF MINUTES Alderperson Madden moved to approve September 14, 2021 Meeting Minutes. Alderperson Engelhardt seconded; motion carried. STATEMENT OF PUBLIC NOTICE The Assistant Deputy Clerk stated the meeting was noticed in accordance with the open meeting law. NEW BUSINESS Review Agreement with Tyler Technologies, Inc. for Assessment Services Marty Kuehn and Nick DePalma, Tyler Technologies were present. Mr. Kuehn spoke on behalf of Assessor Mark Link. He explained the proposed increase in service costs over the next 4 years. The increase is $1,500 per year; 2022 - $76,000, 2023 - $77,500, 2024 - $79,000, and 2025 - $80,500. Additionally, the cycle for the next revaluation will be 4 years and that will add a one-time cost of $62,000. A proposal to update the digital imaging over the next 3 years would cost $19,000. Alderperson Madden moved to recommend approval of the Agreement with Tyler Technologies, Inc. for Assessor Services. Alderperson Kubacki seconded; motion carried. Review Agreements with Tess Corners Volunteer Fire Department for Fire Protection and Ambulance Services Tess Corners Fire Chief Marty Rukavina, and Tess Corners Fire Department Board Members, Jeff Verburgt, Chairman of the Board and Dave Van Zeeland, Treasurer were present. Mr. Van Zeeland provided a brief summary explaining the increase of $100,000 to $598,000. The last couple of years the Fire Department has been operating in the red and pulling funds from their reserves. The main reason for the increase in expenses is 4 Committee of the Whole September 28, 2021 2 1 P a g e due to the department shifting from a volunteer department to paid on call. Calls have drastically increased over the last couple of years. Approximately 70% of those calls are Medicare / Medicaid. The charges for those calls are reduced because of Federal Government guidelines not allowing the fire department to collect the full amount charged. Mayor's Proposed 2022 Budget Mayor Petfalski read his Summary Comments regarding the 2022 Proposed Budget. SUMMARY COMMENTS This year has proven to be an extremely challenging year with a number of factors affecting the 2022 city budget. The budget process started with over a $1,125,000 projected deficit, the largest in recent history. Through prioritizing the requested initiatives, we are presenting a balanced budget for the council's consideration. As we continue to grow as a community, we need to monitor investments in police, fire and public works. This budget makes a priority in those services so we can maintain the image of being a safe community to live and raise a family. This 2022 city budget is built upon Council defined budget goals with desired outcomes in the best interest of Muskego taxpayers, and the 2022 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 $3.80, which again is one of the lowest mill rates of any municipality in Waukesha County. Following are the 2022 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 • 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 and Staff Budget Process: This evening, the Committee of the Whole received the 2022 Proposed Budget for initial review. We will however, continue researching further budget adjustments with the goal of lowering the impact on the proposed tax levy. The goal is to have an approved budget on November 9th with a public hearing and budget adoption that evening. 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 2021 to the 2022: Revenues The proposed 2022 general fund revenue budget reflects a tax levy increase of $328, 878 or 2.47% and is within the State levy limit. Increased revenue is derived from new growth. The additional funds will be utilized to offset expenditure increases in additional police officers, fire protection, technology personnel, HR personnel, employee pay scale adjustments and merit increases, as well as make up for significant lower non -tax revenues, such as investment income, which has decreased over $100,000. Also to be noted, the Statement of Assessment Value has not yet been determined due to the delayed Board of Review meeting to review assessment objections. The final value could have a slight impact to the estimated city tax rate. 4i Committee of the Whole September 28, 2021 3 1 P a g e Expenditures The proposed 2022 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a .94% increase over 2021. In support of the goal to recognize and respect the expertise of incumbent employees this budget reflects a recommended pay scale adjustment of 1.5% along with a maximum 1 % merit pay 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. This year we were able to negotiate a 2.5% increase in our health insurance costs. As a reference, according to the US Bureau of Labor Statistics, The Consumer Price Index for all Urban Consumers rose 5.3% for the 12 months ending 8131121. Taxes Per the 2022 Budget Goals, the entire available net new growth is proposed to help fund increased expenditures within the general operating and debt service fund. Based upon Assessor provided data, the net impact will produce an estimated City tax rate of $3.80 per $1,000 of assessed value or a decrease of $0.75 cents as compared to the prior year. Chief Westphal made a few comments regarding the Police Department budget explaining his reasons for requesting 3 additional full-time personnel, 1 investigator and 2 patrol officers. COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW None ADJOURNMENT Alderperson Engelhardt made a motion to adjourn at 6:08 pm. Alderperson Madden seconded, motion carried. Minutes taken and transcribed by Assistant Deputy Clerk Roller. PROPOSED POLLING PLACE LOCATIONS FOR THE CITY OF MUSKEGO RESIDENTS Municipal Code § 30-1 Polling places. PROPOSED CURRENT WARDS LOCATION LOCATION Aldermanic District 1 Muskego Public Library — Rooms #11 #2 & #3 Lakepoint Church Wards 1, 2 & 3 S73 W16663 Janesville Road S63 W13694 Janesville Road Aldermanic District 2 Muskego Public Library — Rooms #4 Muskego Public Library Wards 4, 5 & 6 S73 W 16663 Janesville Road S73 W 16663 Janesville Road Aldermanic District 3 Muskego City Hall - Lobby Atonement Lutheran Church Wards 7 & 8 W182 S8200 Racine Avenue S70 W 16244 Martin Drive Aldermanic District 4 Muskego City Hall — Room #2 Muskego City Hall Wards 9 & 10 W182 S8200 Racine Avenue W182 S8200 Racine Avenue Aldermanic District 5 Muskego City Hall — Room # 1 A & # 1 B Fox River Christian Church Wards 11 & 12 W182 S8200 Racine Avenue S67 W 19491 Tans Drive Aldermanic District 6 Muskego City Hall — Council Chambers Praise -Fellowship Church Wards 13 & 14 W182 S8200 Racine Avenue W 195 S9912 Racine Avenue Aldermanic District 7 Muskego City Hall — Council Chambers Tudor Oaks Retirement Community Wards 15 & 16 W182 S8200 Racine Avenue S77 W12929 McShane Drive § 30-2 Election officials. A. Proposed: At each polling location there shall be a minimum number of election inspectors per State Statute. Prior Language: At each polling location there shall be a minimum of five election inspectors. 7 Proposed Redistricting SM Plan 3 Aidermanic Districts as Cmj o! FSKEGO COLLEGE AVE 01 04 07 02 05 =3 E76 Ward Boundaries 0 0.5 1 2 Miles Disclaimer: The data presented in this map has been arranged from various sources, each of which can cause varying degrees of inaccuracies or inconsistencies. Such discrepancies in data are inherent and in supplying this product to the public the City of Muskego assumes no liability for its use or accuracy. For questions or comments regarding oversight, adjustments, or updates please visit CityOfMuskego.org/directory for contact information. Coordinate System: SPCS Wisconsins South (4803) Projection: Lambert Conformal Conic Datum: NAD83 National Spatial Reference System 2011 Map Units: Foot US Map Revised: 10/5/2021 8 CITY OF MUSKEGO PROPOSED REDISTRICTING PLAN 1 SPLIT DISTRICT Supervisory Wards Districts 23 24 131537 11,495 1 1,183 2 1,223 3 1,312 1 3,718 3,718 4 1,531 5 1,723 6 11338 2 4,592 41592 7 1,455 8 11662 3 3,117 3,117 9 1,579 10 11639 4 3,218 3,218 11 1,614 12 21052 5 306 306 13 11494 - 11494 14 11991 6 3,485 1,991 - 15 1,758 16 11478 7 3,236 31236 Total 251032 25,032 131537 11,495 9 COLLEGE AVE I I I I, TANS DR 3-8I 3-7 1 1-1 II 1-2 -J t_ 0 9 O� ASS Co ----- -I- - -- 0 3-6 p RD 5-11 _r La �o�l 2 4 ° gyp; 5� �j \ 1-3 FIELD DR 2-5 �/� 7° 'MCSHANE DR I 4-10 0 -i- 5-12--- --W o 4-9 pep 7-15 I I a OOp a I6-13 ti 2 m I 0 U ' � HENNEBERRY DR QJ I I I I 6-14 I IKELSEY DR I MUSKEGO DAM I Current Alderman Districts as Cmj o! FSKEGO Aidermanic Districts 01 04 07 02 05 03 E-716 Ward Boundaries RYAN DR 0 0.5 1 2 Miles Disclaimer: The data presented in this map has been arranged from various sources, each of which can cause varying degrees of inaccuracies or inconsistencies. Such discrepancies in data are inherent and in supplying this product to the public the City of Muskego assumes no liability for its use or accuracy. For questions or comments regarding oversight, adjustments, or updates please visit CityOfMuskego.org/directory for contact information. N Coordinate System: SPCS Wisconsins South (4803) Projection: Lambert Conformal Conic Datum: NAD83 National Spatial Reference System 2011 Map Units: Foot US Map Revised: 10/7/2021 10 SKEGO MAYOR'S PROPOSED 2022 BUDGET Presented Tuesday, September 28ri', 2021 W182 S8200 Racine Avenue, Muskego, WI 53150 Waukesha County, Wisconsin (262) 679-4100 11 TABLE OF CONTENTS PROPOSED 2022 BUDGET DOCUMENT Section 1 Mayor's 2022 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 2022 Budget (proposed for Monday, November 91h, 2021) » P Section 3 Proposed 2022 General Fund Revenue Budget (General Operations) » Pages 7 - 11 a. General Fund Revenues — Total Change by Category from Adopted 2021 Budget to 2022 Proposed Budget b. General Fund Revenues — Change in Dollars by Category From Adopted 2021 Budget to Proposed 2022 Budget Section 4 Proposed 2022 General Fund Expenditure Budget » Pages 13 - 27 a. General Fund Expenditures — Total Change by Category from Adopted 2021 Budget to 2022 Proposed Budget b. General Fund Expenditures — Change in Dollars by Category from Adopted 2021 Budget to 2022 Proposed Budget Section 5 Staffing Information » Pages 29 - 31 a. Full Time Equivalent Position Summary by Department of the City of Muskego — Approved 2021 Budget Compared to Proposed 2022 Budget b. Graphic Presentation of General Fund Personnel Related Costs Compared to the Adopted 2021 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 2022 — 2031 Total Principal & Interest by Year Section 7 Proposed 2022 Special Revenue Fund Budgets » Pages 38 - 44 Section 8 Proposed 2022 Capital Borrowing & Expenditure Budgets » Pages 46 - 50 Section 9 Supplemental Information a. Definitions » Pages 52 - 55 b. Tax Calculation » P c. Graphic Presentation of City Tax Levies and Rates » Pages 57 - 58 iV SECTION 1 MAYOR'S SUMMARY COMMENTS 13 Page 1 MAYOR'S 2022 PROPOSED BUDGET SUMMARY COMMENTS This year has proven to be an extremely challenging year with a number of factors affecting the 2022 city budget. The budget process started with over a $1,125,000 projected deficit, the largest in recent history. Through prioritizing the requested initiatives, we are presenting a balanced budget for the council's consideration. As we continue to grow as a community, we need to monitor investments in police, fire and public works. This budget makes a priority in those services so we can maintain the image of being a safe community to live and raise a family. This 2022 city budget is built upon Council defined budget goals with desired outcomes in the best interest of Muskego taxpayers, and the 2022 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 $3.84, which again is one of the lowest mill rates of any municipality in Waukesha County. Following are the 2022 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 • 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 and Staff Budget Process: This evening, the Committee of the Whole received the 2022 Proposed Budget for initial review. We will however, continue researching further budget adjustments with the goal of lowering the impact on the proposed tax levy. The goal is to have an approved budget on November 9th with a public hearing and budget adoption that evening. 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. 14 Page 2 Significant Changes from the 2021 to the 2022: Revenues The proposed 2022 general fund revenue budget reflects a tax levy increase of $328,878 or 2.47% and is within the State levy limit. Increased revenue is derived from new growth. The additional funds will be utilized to offset expenditure increases in additional police officers, fire protection, technology personnel, HR personnel, employee pay scale adjustments and merit increases, as well as make up for significant lower non -tax revenues, such as investment income, which has decreased over $100,000. Also to be noted, the Statement of Assessment Value has not yet been determined due to the delayed Board of Review meeting to review assessment objections. The final value could have a slight impact to the estimated city tax rate. Expenditures The proposed 2022 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a .94% increase over 2021. In support of the goal to recognize and respect the expertise of incumbent employees this budget reflects a recommended pay scale adjustment of 1.5% along with a maximum I % merit pay 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. This year we were able to negotiate a 2.5% increase in our health insurance costs. As a reference, according to the US Bureau of Labor Statistics, The Consumer Price Index for all Urban Consumers rose 5.3% for the 12 months ending 8/31/21. Taxes Per the 2022 Budget Goals, the entire available net new growth is proposed to help fund increased expenditures within the general operating and debt service fund. Based upon Assessor provided data, the net impact will produce an estimated City tax rate of $3.84 per $1,000 of assessed value or a decrease of $0.71 cents as compared to the prior year. Mayor Rick Petfalski Page 3 15 SECTION 2 DRAFT PUBLIC HEARING NOTICE Page 4 CITY OF MUSKEGO -- OFFICIAL NOTICE On November 9th, 2021, 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 2022. 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 from 8:00 AM to 4:30 PM. GENERAL AND DEBT SERVICE FUNDS TAXES INTERGOVERNMENTAL LICENSES AND PERMITS FINES, FORFEITURES AND PENALTIES PUBLIC CHARGES FOR SERVICES INTERGOVERNMENTAL CHARGES FOR SERV MISCELLANEOUS INTERDEPARTMENTAL CHARGES FOR SERV TOTAL REVENUES GENERAL GOVERNMENT PUBLIC SAFETY HEALTH AND SANITATION PUBLIC WORKS EDUCATION & RECREATION CONSERVATION AND DEVELOPMENT CAPITAL OUTLAY UNCLASSIFIED DEBT SERVICE TOTAL EXPENDITURES TRANSFERS FROM OTHER FUNDS/ADVANCES TRANSFERS TO OTHER FUNDS TOTAL OTHER FINANCING SOURCES/USES Sharon Mueller, Finance and Administration Director SUMMARY OF REVENUE AND EXPENSE BUDGET ESTIMATED BUDGET % CHANGE 2021 12/31/21 2022 (DECREASE) 13,369,052 13,362,241 13,686,330 2,218,724 2,286,419 2,216,872 795,840 786,905 723,670 310,000 300,000 335,000 572,694 530,648 602,248 242,000 241,000 246,250 315,675 225,675 198,675 326,250 325,850 326,750 $ 18,150,235 $ 18,058,738 $ 18,335,795 1.02% 2,519,040 $ 2,453,896 2,568,323 7,424,001 7,523,216 7,654,798 3,850 3,850 3,800 3,064,594 3,165,145 3,095,089 1,850,190 1,779,052 1,926,970 434,485 439,390 448,115 1,006,625 960,148 758,200 82,000 - 83,000 4,378,077 4,328,976 3,973,209 $ 20,762,862 $ 20,653,673 $ 20,511,504 -1.21% 3,138,243 1,699,633 2,225,709 (525,616) (346,748) (50,000) 2,612,627 1,352,885 2,175,709 * Taxes Revenue includes $13,627,959 property tax levy which is 2.467% higher than 2021. ACTUAL ESTIMATED ESTIMATED 12/31 /20 12/31 /21 12/31 /22 FUND BALANCES GENERALFUND DEBT SERVICE TAX LEVY FUND TOTAL FUND BALANCE $ 7,760,175 $ 7,685,340 $ 7,685,340 1,549,334 $ 382,119 49,317 $ 9,309,509 $ 8,067,459 $ 7,734,657 Page 5 i IFA SECTION 3 PROPOSED 2022 REVENUE BUDGET 18 Page 6 CITY OF MUSKEGO OPERATING REVENUES September 28, 2021 PROPOSED 2022 BUDGET 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 2022 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2021 from 2021 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 $10,271,898 $10,476,898 $10,676,898 $10,768,762 $11,059,802 $11,059,802 $11,059,801 $11,059,802 $11,388,680 $11,388,680 $328,878 2.97% $0 100.09.80.00.4002 OVERRUN $1 $1 ($1) $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.09.80.00.4005 PAYMENT IN LIEU OF TAXES $37,012 $33,516 $34,200 $35,720 $35,500 $35,500 $34,580 $34,580 $35,000 $35,000 ($500) -1.41% $0 100.09.80.00.4006 PYMT IN LIEU OF TAXES-CONSERV $12,832 $12,910 $12,874 $12,372 $12,750 $12,750 $12,659 $12,659 $12,500 $12,500 ($250) -1.96% $0 100.09.80.00.4007 INTEREST-DELQPERS PROPERTY $1,677 $4,121 $1,189 $150 $2,250 $2,250 $30 $200 $150 $150 ($2,100) -93.33% $0 100.09.80.00.4008 TAXES/INTEREST & PENALTY $20,663 $17,119 $18,712 $21,621 $18,750 $18,750 $41,610 $15,000 $10,000 $10,000 $( 8,750) -46.67 % $0 TAXES Total $10344,083 $10,544,565 $10,743,872 $10,838,625 $11,129,052 $11,129,052 $11,148,681 $11,122,241 $11,446330 $11,446,330 $317,278 2.85 % -L0 INTERGOVERNMENTAL: 100.02.20.01.4127 PUBLIC SAFETY $13,126 $21,493 $18,836 $29,361 $15,000 $15,000 $6,079 $15,000 $15,000 $15,000 $0 0.00% $0 100.02.20.01.4128 WATER PATROL $7,317 $14,386 $14,365 $14,077 $14,300 $14,300 $0 $14,300 $14,300 $14,300 $0 0.00% $0 100.02.20.01.4702 MISCREIMBURSEMENT/DONATIONS $27,124 $26,939 $33,266 $32,833 $25,000 $25,000 $26,547 $30,000 $30,000 $30,000 $5,000 20.00% $0 100.02.21.00.4124 FIRE INSURANCE TAX $107,773 $109,244 $122,625 $125,261 $120,000 $120,000 $132,427 $120,000 $120,000 $120,000 $0 0.00% $0 100.04.51.01.4132 TRANSPORTATION-HWAYALLOTMENT $1,115,970 $1,320,965 $1,203,515 $1,305,947 $1,351,908 $1,351,908 $1,012,602 $1,350,136 $1,322,595 $1,322,595 ($29,313) -2.17% $0 100.04.51.01.4133 STATE FUNDING $0 $536 $16,735 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.00.4140 LIBRARY GRANTS REVENUE $1,592 $8,765 $1,549 $3,489 $3,863 $3,863 $0 $0 $0 $0 ($3,863) -100.00% $0 100.05.71.00.4150 LIBRARY - SYSTEM,ETC $112,846 $118,147 $118,193 $121,422 $133,957 $133,957 $67,012 $133,957 $144,178 $144,178 $10,221 7.63% $0 100.05.71.00.4552 LIBRARY FRIENDS REVENUE $6,945 $6,239 $6,904 $5,393 $5,000 $5,000 $1,177 $5,700 $5,000 $5,000 $0 0.00% $0 100.09.80.00.4120 PERSONAL PROPERTY AID $0 $0 $54,498 $74,898 $34,697 $34,697 $95,298 $95,298 $45,191 $45,191 $10,495 30.25% $0 100.09.80.00.4121 STATE SHARED REVENUES $424,635 $428,303 $430,088 $425,415 $436,159 $436,159 $65,424 $443,486 $441,798 $441,798 $5,639 1.29% $0 100.09.80.00.4122 ST AID EXMPT COMPUTER REPLACE $10,884 $11,044 $11,311 $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 $9,623 $7,714 $7,726 $7,326 $7,800 $7,800 $0 $7,500 $7,500 $7,500 ($300) -3.85 % $0 100.09.80.00.4124 STATE VIDEO SERVICE AID $-0 $-0 $_0 $30,199 $59,731 $59,731 $59,731 $59,731 $60,000 $60,000 269 0.45% INTERGOVERNMENTAL REVENUE Total $1,837,835 $2,073,774 $2,039,611 $2,186,933 $2,218,725 $2,218,725 $1,477,608 $2,286,419 $2,216,873 $2,216,873 $( 1,852) -0.08 % $0 LICENSES AND PERMITS: 100.01.02.00.4241 LIQUOR AND FERMENTED BEVERAGE $21,082 $23,081 $23,866 $15,843 $23,000 $23,000 $24,459 $25,000 $23,000 $23,000 $0 0.00% $0 100.01.02.00.4242 PUBLIC AND SPECIAL GATHERING $220 $230 $290 $360 $270 $270 $370 $350 $300 $300 $30 11.11 % $0 100.01.02.00.4243 PUBLICATIONS $430 $480 $510 $490 $500 $500 $518 $520 $500 $500 $0 0.00% $0 100.01.02.00.4244 TAVERN OPERATORS $8,924 $9,081 $9,544 $10,820 $9,500 $9,500 $9,836 $9,500 $9,500 $9,500 $0 0.00% $0 100.01.02.00.4245 CIGARETTES $1,300 $1,600 $1,600 $1,500 $1,600 $1,600 $1,700 $1,700 $1,600 $1,600 $0 0.00% $0 100.01.02.00.4247 AMUSEMENT DEVICES $2,220 $2,160 $2,410 $2,180 $2,150 $2,150 $2,160 $2,160 $2,150 $2,150 $0 0.00% $0 100.01.02.00.4248 ARCHERY $20 $20 $20 $20 $20 $20 $10 $20 $20 $20 $0 0.00% $0 100.01.02.00.4250 JUNK LICENSES $75 $75 $75 $225 $75 $75 $150 $200 $100 $100 $25 33.33% $0 100.01.02.00.4251 DANCE HALL $580 $680 $665 $615 $600 $600 $655 $655 $650 $650 $50 8.33% $0 100.01.02.00.4254 EVENTS -REGULATION & COMPLIANCE $3,080 $2,970 $3,482 $3,038 $3,250 $3,250 $2,246 $3,000 $3,000 $3,000 ($250) -7.69% $0 100.01.02.00.4260 SPECIAL EVENTS $0 $0 $2,300 $1,600 $2,500 $2,500 $1,075 $1,500 $1,750 $1,750 ($750) -30.00% $0 100.01.02.00.4262 LANDFILL AND REFUSE HAULING $13,360 $14,960 $14,520 $17,560 $14,250 $14,250 $11,800 $16,000 $15,000 $15,000 $750 5.26% $0 100.01.02.00.4265 FIRE WORKS $1,545 $1,325 $2,925 $5,015 $2,250 $2,250 $4,725 $4,725 $4,000 $4,000 $1,750 77.78% $0 100.01.02.00.4266 ALARM SYSTEMS PERMITS $2,050 $1,650 $1,650 $900 $1,675 $1,675 $450 $900 $1,000 $1,000 ($675) -40.30% $0 100.01.02.00.4279 EXPLOSIVE STORAGE LICENSE $100 $100 $100 $50 $100 $100 $100 $100 $100 $100 $0 0.00% $0 100.01.02.00.4304 STATEMENT OF PROPERTY STATUS $3,610 $4,263 $6,463 $7,163 $5,000 $5,000 $7,600 $7,000 $7,000 $7,000 $2,000 40.00 % $0 100.01.02.00.4307 DOG LICENSE FEES $5,280 $4,978 $5,284 $3,893 $5,250 $5,250 $5,070 $5,000 $5,000 $5,000 ($250) -4.76% $0 100.01.02.00.4308 DOG PENALTY FEE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.06.00.4544 CABLE TV FRANCHISE FEES $163,528 $181,194 $179,193 $152,989 $140,000 $140,000 $59,141 $125,000 $120,000 $120,000 ($20,000) -14.29% $0 100.02.20.01.4252 BICYCLE $0 $0 $433 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.20.01.4305 DOG APPREHENSION $990 $810 $660 $270 $650 $650 $270 $650 $650 $650 $0 0.00% $0 100.02.25.00.4250 BUILDING INSPECTION PERMITS $744,968 $519,518 $602,154 $489,692 $580,000 $580,000 $362,351 $580,000 $525,000 $525,000 ($55,000) -9.48% $0 100.02.25.00.4329 BUILDING INSPECTION TAXABLE $1,308 $1,350 $2,037 $1,028 $1,350 $1,350 $0 $1,350 $1,350 $1,350 $0 0.00% $0 100.05.72.02.4271 BEER PERMIT FEES (PARKS) $280 $521 $290 $504 $350 $350 $545 $575 $500 $500 $150 42.86% $0 100.06.18.01.4260 EXTRACTIVE $1,894 $3,149 $1,161 547 $1,500 $1,500 650 $1,000 $1,500 $1,500 /i0 0.00% LICENSES AND PERMITS Total $976,844 $774,194 $861,632 $716302 $795,840 $795,840 $495,881 $786,905 $723,670 $723,670 $7( 2,170) -9.07 % $" iF Page 7 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2022 BUDGET ACCOUNT NUMBER ACCOUNT TITLE FINES. FORFEITS AND PENALTIES: 100.01.08.00.4269 COURT FINES AND FORFEITURES 100.01.08.00.4272 WARRANTS FINES, FORFEITS AND PENALTIES Total PUBLIC CHARGES FOR SERVICES: 100.01.05.00.4348 ATTORNEY REVIEW FEES 100.01.06.00.4310 COPY FEES 100.01.06.00.4311 VENDING MACHINE REVENUE 100.01.06.00.4532 RENTAL OF CITY OWNED LAND 100.01.06.00.4536 NSF FEES 100.01.06.00.4541 JURY DUTY/ FEES REIMB 100.01.06.00.4542 MISCELLANEOUS REIMBURSEMENT 100.02.20.01.4333 MISCELLANEOUS CHGS - POLICE 100.02.20.01.4334 SEIZED PROPERTY 100.02.20.01.4542 WITNESS FEES/COURT COSTS-MISC 100.04.19.00.4348 ENGINEERING REVIEW FEES 100.04.51.01.4278 STREET EXCAVATION FEE HWY 100.04.51.01.4312 SALE OF CULVERT MATERIAL 100.04.51.01.4332 MISC HWY DEPT REVENUE 100.04.51.01.4533 OIL RECYCLING/SALE SCRAP MTL 100.04.51.10.4308 WEED CUTTING 100.05.71.00.4274 LIBRARY LOST AND DAMAGED 100.05.71.00.4313 LIBRARY FINES 100.05.71.00.4314 LIBRARY TAXABLE REVENUE 100.05.71.00.4544 ROOM RENTAL 100.05.72.02.4314 SEASON PASSES (Taxable) 100.05.72.02.4315 IDLE ISLE LAUNCH (Taxable) 100.05.72.02.4317 PARK RENTAL TAXABLE 100.05.72.02.4537 PARKS DEPT MISC. REVENUE 100.05.72.03.4317 PARK HISTORICAL RENTAL TAXABLE 100.05.72.10.4318 RECREATION FEES -REGISTRATION 100.05.72.10.4320 RECREATION FEES TAXABLE 100.05.72.10.4321 MISC REVENUE RECREATION 100.05.72.10.4325 TICKET SALES REC-GREAT AMERICA 100.05.72.10.4326 TICKET SALES REC-WPRA WEEK GA 100.05.72.10.4327 TICKET SALES REC-NOAH'S ARK 100.05.72.10.4328 TICKET SALES REC-ZOO 100.05.72.10.4329 TICKET SALES REC-MT OLYMPUS 100.05.72.11.4318 REC REG FEES -AQUATICS 100.05.72.12.4318 REC REG FEES -ARTS & CRAFTS 100.05.72.13.4318 REC REG FEES -ATHLETICS 100.05.72.13.4320 REC FEES TAXABLE -ATHLETICS 100.05.72.13.4323 REC MATERIALS -ATHLETICS 100.05.72.14.4318 REC REG FEES -SAFETY 100.05.72.16.4318 REC REG FEES -CHILD CARE 100.05.72.16.4319 REC FEES/RENTAL/NON TAXABLE 100.05.72.16.4320 RECREATION FEES TAXABLE 100.05.72.16.4324 REC BUS REVENUE -CHILD CARE 100.05.72.17.4318 REC REG FEES -LEAGUES 100.05.72.17.4320 REC FEES TAXABLE -LEAGUES 100.05.72.18.4318 REC REG FEES -VARIED INTEREST 100.05.72.18.4320 REC FEES TAXABLE -VARIED INT September 28, 2021 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 2022 $ Change % Change 2022 Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2021 from 2021 COW Actual Actual Actual Actual Budge Budget Actual Projection Request Proposal Budget Budget Approval $288,463 $296,060 $315,081 $247,917 $310,000 $310,000 $225,117 $300,000 $310,000 $335,000 $25,000 8.06% $0 $0 $0 $0 $0 $0 $( 672) $0 $0 $0 $0 #DIV/01 $0 28$ 8,463 $296,060 $315,081 $247,917 $310,000 $310,000 224 445 30$ 0,000 $310,000 33$ 5,000 2$ 5,000 8.06% LO $28,980 $1,980 $2,160 $0 $5,000 $5,000 $0 $1,500 $2,000 $2,000 ($3,000) -60.00% $11 $2 $7 $133 $20 $20 $70 $50 $20 $20 $0 0.00% $0 $1,012 $643 $780 $149 $725 $725 $156 $300 $525 $525 ($200) -27.59% $0 $0 $0 $150 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $540 $720 $630 $270 $500 $500 $120 $500 $500 $500 $0 0.00% $0 $76 $152 $23 $15 $50 $50 $0 $50 $50 $50 $0 0.00% $0 $59,826 $62,969 $46,167 $454,412 $45,000 $45,000 $1,341,876 $50,000 $45,000 $45,000 $0 0.00% $0 $3,613 $2,406 $2,171 $4,157 $2,250 $2,250 $883 $1,500 $1,500 $1,500 ($750) -33.33% $0 $0 $0 $2,038 $810 $1,500 $1,500 $0 $0 $1,000 $1,000 ($500) -33.33% $0 $238 $71 $310 $170 $200 $200 $0 $0 $200 $200 $0 0.00% $0 $19,673 $15,240 $13,434 $10,355 $15,500 $15,500 $13,163 $15,500 $15,500 $15,500 $0 0.00% $0 $3,145 $2,745 $0 $0 $2,500 $2,500 $0 $2,500 $2,500 $2,500 $0 0.00% $0 $38,199 $56,578 $62,584 $83,930 $35,000 $35,000 $80,338 $65,000 $35,000 $35,000 $0 0.00% $0 $6,404 $3,110 $5,666 $54,432 $5,000 $5,000 ($5,336) $1,000 $5,000 $5,000 $0 0.00% $0 $2,162 $716 $663 $6,598 $750 $750 $2,577 $3,000 $750 $750 $0 0.00% $0 $190 $685 $0 $786 $500 $500 $0 $0 $0 $0 ($500) -100.00% $0 $1,941 $1,452 $1,951 $1,384 $1,300 $1,300 $1,259 $1,300 $1,300 $1,300 $0 0.00% $0 $16,640 $16,229 $13,798 $6,962 $17,000 $17,000 $6,898 $12,000 $17,000 $17,000 $0 0.00% $0 $7,908 $8,880 $8,072 $5,231 $9,000 $9,000 $4,342 $7,500 $9,000 $9,000 $0 0.00% $0 $1,050 $1,519 $2,594 $825 $1,000 $1,000 $2,219 $2,500 $1,000 $1,000 $0 0.00% $0 $16,293 $12,813 $11,459 $13,526 $12,000 $12,000 $14,380 $15,000 $14,000 $14,000 $2,000 16.67% $0 $16,552 $15,511 $16,689 $21,659 $15,000 $15,000 $14,634 $11,500 $12,000 $12,000 ($3,000) -20.00% $0 $6,906 $34,135 $8,364 $25,414 $15,000 $15,000 $15,997 $16,500 $15,000 $15,000 $0 0.00% $0 $770 $688 $0 $880 $0 $0 ($193) $0 $0 $0 $0 #DIV/0! $0 $1,175 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $190 $1,588 $566 $1,000 $1,000 $0 $0 $0 $0 ($1,000) -100.00% $0 $2,632 $3,227 $1,217 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $13,028 $11,407 $8,680 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $1,450 $956 $725 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $3,051 $3,108 $2,688 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $796 $1,134 $1,490 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $140 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $1,442 $0 $1,255 $1,265 $1,925 $1,925 $1,648 $1,648 $0 $0 ($1,925) -100.00% $0 $5,340 $5,944 $4,861 $1,637 $5,104 $5,104 $2,068 $3,000 $0 $0 ($5,104) -100.00% $0 $176,834 $193,013 $124,654 $80,820 $122,484 $122,484 $106,564 $117,500 $157,385 $157,385 $34,901 28.49% $0 $2,798 $0 $0 $576 $0 $0 $3,004 $3,100 $7,330 $7,330 $7,330 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $7,398 $9,719 $7,148 $1,508 $8,744 $8,744 $8,713 $9,000 $9,644 $9,644 $900 10.29% $0 $180,535 $171,761 $128,321 $51,586 $169,680 $169,680 $118,046 $122,000 $167,044 $167,044 ($2,636) -1.55 % $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $4,070 $1,484 $1,031 $0 $5,290 $5,290 $152 $500 $3,810 $3,810 ($1,480) -27.98% $0 $1,052 $0 $15 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $825 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $2,056 $2,798 $5,558 $2,037 $1,100 $1,100 $0 $0 $0 $0 ($1,100) -100.00% $0 $5,101 $13,576 $16,206 $2,411 $20,372 $20,372 $8,696 $10,000 $18,890 $18,890 ($1,482) -7.27% $0 $69 $1,320 $837 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $^ 20 Page 8 CITY OF MUSKEGO OPERATING REVENUES September 28, 2021 PROPOSED 2022 BUDGET 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 2022 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2021 from 2021 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval PUBLIC CHARGES FOR SERVICES (Continued): 100.05.72.19.4320 IDLE ISLE PARKING -TAXABLE $7,628 $8,960 $13,116 $21,449 $21,700 $21,700 $19,547 $20,000 $28,800 $28,800 $7,100 32.72% $0 100.06.18.01.4330 PLATTING FEES $12,985 $22,395 $19,145 $19,913 $10,500 $10,500 $15,098 $16,000 $10,500 $10,500 $0 0.00% $0 100.06.18.01.4344 DEVELOPMENT CHARGES $8,801 $9,643 $10,681 $9,251 $10,000 $10,000 $8,413 $10,000 $10,000 $10,000 $0 0.00% $0 100.06.18.01.4345 STANDARD PRODUCTS-GIS $0 $0 $0 $35 $0 $0 $700 $700 $0 $0 $0 #DIV/0! $0 100.06.18.01.4346 LAND RECORD FEE $13,060 $13,567 $11,800 $14,420 $10,000 $10,000 $2,270 $10,000 $10,000 $10,000 $-0 0.00% $0 PUBLIC CHARGES FOR SERVICES Total $683,428 $713,443 $560,864 $900,397 $572,694 $572,694 $1,788,302 $530,648 $602,248 $602,248 $29,554 5.16 % $0 INTERGOVERNMENTAL CHARGES FOR SERVICES: 100.01.06.00.4601 LITTLE MUSKEGO LAKE DISTRICT $40,887 $2,262 $2,003 $1,010 $2,000 $2,000 ($150) $1,000 $1,250 $1,250 ($750) -37.50°% $0 100.02.20.01.4602 REIMBURSE POLICE LIASON OFFI $152,307 $154,441 $195,420 $237,306 $240,000 $240,000 $119,874 $240,000 $245,000 $245,000 $5 000 2.08 % $-0 INTERGOVERNMENTAL CHARGES FOR SERVICES Total 19$ 3,193 $156,703 $197,423 23$ 8,316 24$ 2,000 24$ 2,000 $119,724 24$ 1,000 24$ 6,250 24$ 6,250 $4,250 1.76 % -L0 MISCELLANEOUS: 100.01.06.00.4531 INTEREST ON INVESTMENTS $115,337 $228,494 $292,557 $292,641 $250,000 $250,000 $106,497 $175,000 $150,000 $150,000 ($100,000) -40.00% $0 100.01.06.00.4547 FUEL REFUND $6,315 $6,369 $7,166 $6,878 $7,000 $7,000 ($6,878) $7,000 $7,000 $7,000 $0 0.00% $0 100.02.20.01.4525 RENTAL/CELLULAR TOWER $32,639 $34,271 $35,985 $37,784 $39,675 $39,675 $39,673 $39,675 $39,675 $39,675 $0 0.00% $0 MISCELLANEOUS REVENUE Total 15$ 4,291 26$ 9,134 $335,708 33$ 7302 $296,675 $296,675 13$ 9,293 $221,675 $196,675 $196,675 10($ 0,000) -33.71 % LO OTHER FINANCING SOURCES: 100.02.20.01.4551 PROCEEDS FROM SALEF/A-PD $32,655 $1,000 $11,083 $0 $10,000 $10,000 $7,178 $10,000 $1,000 $1,000 ($9,000) -90.00% $0 100.04.51.01.4551 PROCEEDS FROM SALEF/A-DPW $2,944 $17,454 $29,766 $0 $15,000 $15,000 $5,821 $6,125 $0 $0 ($15,000) -100.00% $0 100.06.18.01.4551 PROCEEDS FROM SALE F/A-PLAN $0 $1,900 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.09.80.00.4004 WATER UTILITY TAX EQUIVALENT $502,879 $492,971 $482,580 $474,627 $500,000 $500,000 $0 $475,000 $500,000 $500,000 $0 0.00% $0 100.20.80.00.8220 TRF FROM CAP IMPROV-GF $0 $0 $0 $54,500 $0 $0 $0 $0 $0 $0 $0 #DfV/0! $0 100.20.80.00.8209 TRANSFER FROM CABLE FUND $0 $0 $0 $2,253 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.20.80.00.8265 TRF FROM CDA FUND $0 $0 $0 $0 $24,550 $24,550 $24,550 $0 $0 $0 ($24,550) -100.00% 100.20.80.00.8001 PRIOR YEARS SURPLUS FUNDING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/01 $0 OTHER FINANCING SOURCES Total $538,477 $513,325 52$ 3,429 53$ 1380 $549,550 $549,550 $37,550 $491,125 50$ 1,000 $501,000 48 550 -8.83% LO INTERDEPARTMENTAL: 100.01.06.00.4701 BIG MUSKEGO LAKE DISTRICT $1,016 $1,712 $1,711 $1,785 $1,250 $1,250 $0 $1,700 $1,750 $1,750 $500 40.00% $0 100.01.06.00.4702 REIMBURSEMENT -WATER $15,600 $18,800 $16,300 $13,255 $75,000 $75,000 $6,850 $74,700 $75,000 $75,000 $0 0.00% $0 100.01.06.00.4703 REIMBURSEFRMSEWER/OPERATIO $77,477 $78,403 $77,171 $81,774 $150,000 $150,000 $38,725 $149,450 $150,000 $150,000 $0 0.00% $0 100.01.06.00.4704 REIMBURSE FROM REVRECY $00 $0 $-0 $0 $100,000 $100,000 $0 $100,000 $100,000 $100,000 $-0 0.00% $0 INTERDEPARTMENTAL REVENUE Total 9$ 4,093 $98,915 $95,182 9$ 6,814 32$ 6,250 32$ 6,250 $45,575 $325,850 $326,750 $326,750 $500 0.15 % LO TOTAL GENERAL FUND REVENUES $15.110.707 $15.440.113 $15.fi72.R02 $1fi.093.9Rfi $1 fi.440.7R5 $1fi.440.7R5 $15.477.OSR $1fi305.Rfi4 lfi $1fi.594.795 $154.Q1Q] 0,94% $Q PROJECTED 2021-2022 SURPLUS/(DEFICIT) 21 Page 9 CITY OF MUSKEGO General Fund Revenues $18,000,000 $16,000,000 $14,000,000 ■Interdepartmental Revenue OOther Financing Sources $12,000,000 •Miscellaneous Revenue $10,000,000 Olntergovernmental Charges for Services •Public Charges for Services $8,000,000 OFines, Forfeits and Penalties OLicenses and Permits $6,000,000 ■Intergovernmental Revenue $4,000,000 OTaxes $2,000,000 2021 Adopted - $16,440,785 2022 Proposed - $16,594,795 22 Page 10 $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4, 000,000 $2,000,000 $- $(2,000,000) Taxes Inter-gov 02021 Adopted - $16,440,785 $11,129,052 $2,218,725 02022 Proposed - $16,594,795 $11,446,330 $2,216,872 Change - $154,010 $317,278 $(1,852) CITY OF MUSKEGO General Fund Revenues License Fines, and Permits Forfeits and Penalty $795,840 $310,000 $723,670 $335,000 $(72,170) $25,000 Public Intergov Charges for Charges for Services Services $572,694 $242,000 $602,248 $246,250 $29,554 $4,250 Misc Other Sources Inter-dept $296,675 $549,550 $326,250 $196,675 $501,000 $326,750 $(100,000) $(48,550) $500 Page 11 23 SECTION 4 PROPOSED 2022 EXPENDITURE BUDGET 24 Page 12 CITY OF MUSKEGO OPERATING EXPENSES September 28, 2021 PROPOSED 2022 BUDGET 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 2022 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2021 from 2021 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Bud2et Budge Actual Projection Request Proposal Bud2et Budge Approval GENERAL GOVERNMENT -MAYOR: 100.01.01.00.5101 SALARIES AND WAGES $9,503 $7,085 $6,170 $11,158 $24,746 $24,746 $7,600 $12,710 $65,000 $51,135 $26,389 106.64% $0 100.01.01.00.5105 SALARIES AND WAGES -ELECTED $120,543 $118,225 $122,333 $125,232 $126,347 $126,347 $86,301 $126,350 $118,432 $118,432 ($7,915) -6.26% $0 100.01.01.00.5150 AUTO ALLOWANCE $3,507 $3,500 $3,500 $3,648 $3,500 $3,500 $1,750 $3,500 $3,500 $3,500 $0 0.00% $0 100.01.01.00.5152 EXPENSE ALLOWANCE $11,210 $11,200 $11,200 $11,206 $11,200 $11,200 $6,781 $11,200 $11,200 $11,200 $0 0.00% $0 100.01.01.00.5201 FICA $10,767 $10,478 $10,739 $11,304 $12,777 $12,777 $7,643 $11,750 $15,157 $14,454 $1,678 13.13% $0 100.01.01.00.5202 PENSION $4,925 $4,368 $4,471 $5,444 $6,549 $6,549 $3,712 $5,750 $8,060 $8,060 $1,511 23.07% $0 100.01.01.00.5203 HEALTH INSURANCE $23,248 $22,087 $22,781 $30,574 $37,833 $37,833 $21,872 $33,200 $58,746 $43,746 $5,913 15.63% $0 100.01.01.00.5204 LIFE INSURANCE $510 $494 $494 $369 $444 $444 $199 $375 $364 $364 ($81) -18.12% $0 100.01.01.00.5229 HEALTH INS. ALLOWANCE $0 $0 $0 $0 $1,220 $1,220 $610 $0 $0 $0 ($1,220) -100.00% $0 100.01.01.00.5303 CONFERENCES AND SPECIAL EVEN $160 $1,033 $138 $93 $1,000 $1,000 $0 $500 $1,000 $1,000 $0 0.00% $0 100.01.01.00.5305 DUES AND MEMBERSHIPS $7,966 $8,795 $8,680 $8,490 $8,750 $8,750 $8,552 $8,522 $8,750 $8,750 $0 0.00% $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 $413 204 $0 365 $500 500 96 250 $500 500 $0 0.00% $0 MAYOR Total 19$ 3,233 18$ 7,950 19$ 0,987 20$ 8,363 23$ 5,346 23$ 5,346 14$ 5,435 21$ 4,587 29$ 1,188 26$ 1,620 2$ 6,274 11.16% 5-0 GENERAL GOVERNMENT - FINANCE & ADMINISTRATION: 100.01.03.00.5101 SALARIES AND WAGES $337,204 $327,715 $340,900 $351,835 $355,282 $355,282 $224,245 $342,515 $305,179 $305,179 ($50,103) -14.10% $0 100.01.03.00.5102 OVERTIME $5,192 $2,935 $1,941 $8,408 $2,500 $2,500 $1,782 $2,500 $2,500 $2,500 $0 0.00% $0 100.01.03.00.5105 WAGES - POLL WORKERS $17,635 $40,301 $7,585 $50,840 $15,643 $15,643 $11,589 $11,589 $41,286 $41,286 $25,643 163.93% $0 100.01.03.00.5201 FICA $25,900 $25,990 $26,606 $28,695 $28,374 $28,374 $17,215 $26,400 $24,319 $24,319 ($4,054) -14.29% $0 100.01.03.00.5202 PENSION $37,489 $22,192 $22,514 $24,316 $24,150 $24,150 $15,218 $23,315 $19,999 $19,999 ($4,151) -17.19% $0 100.01.03.00.5203 HEALTH INSURANCE $81,951 $56,672 $60,729 $72,089 $70,453 $70,453 $46,073 $64,760 $69,470 $69,470 ($982) -1.39% $0 100.01.03.00.5204 LIFE INSURANCE $1,626 $1,547 $1,653 $1,497 $1,724 $1,724 $1,015 $1,500 $1,433 $1,433 ($291) -16.86% $0 100.01.03.00.5205 FSA FEE EXPENSE $132 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 100.01.03.00.5229 HEALTH INS. ALLOWANCE $5,092 $13,080 $13,080 $13,110 $13,116 $13,116 $7,298 $9,850 $10,224 $10,224 ($2,892) -22.05% $0 100.01.03.00.5301 TRAINING $1,498 $516 $1,073 $52 $1,000 $1,000 $634 $1,000 $1,000 $1,000 $0 0.00% $0 100.01.03.00.5302 MILEAGE & EXP REIMB $888 $589 $714 $310 $1,000 $1,000 $41 $500 $1,000 $1,000 $0 0.00% $0 100.01.03.00.5303 CONFERENCES & SPECIAL EVENTS $2,083 $2,973 $4,250 $384 $3,500 $3,500 $2,379 $1,500 $4,000 $4,000 $500 14.29% $0 100.01.03.00.5305 DUES AND SUBSCRIPTIONS $989 $1,508 $1,948 $934 $2,000 $2,000 $1,014 $1,500 $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/O! $0 100.01.03.00.5410 EQUIP MAINT/PURCHASE/RENTAL $2,395 $3,472 $2,907 $4,623 $3,500 $3,500 $3,360 $4,000 $4,000 $4,000 $500 14.29% $0 100.01.03.00.5502 COMPUTER CHARGES $490 $754 $764 $494 $850 $850 $538 $850 $850 $850 $0 0.00% $0 100.01.03.00.5506 FINANCIAL SOFTWARE CHARGES $8,248 $9,950 $10,057 $10,164 $15,000 $15,000 $10,464 $10,464 $15,000 $15,000 $0 0.00% $0 100.01.03.00.5601 TELEPHONE/CITY HALL $2,441 $630 $760 $810 $840 $840 $511 $840 $624 $624 ($216) -25.71% $0 100.01.03.00.5701 OFFICE SUPPLIES $2,109 $2,010 $2,075 $3,105 $2,500 $2,500 $1,609 $2,500 $3,000 $3,000 $500 20.00% $0 100.01.03.00.5704 OTHER SUPPLIES & EXPENSES $4,761 $6,576 $4,954 $37,337 $7,000 $7,000 $6,231 $7,000 $20,000 $20,000 $13,000 185.71% $0 100.01.03.00.5713 PRINT MATERIALS $365 $545 $545 $550 $650 $650 $565 $650 $650 $650 $0 0.00% $0 100.01.03.00.5801 TAX BILL DIST FEES $24,516 $25,160 21 171 $24,561 $25,000 $25,000 10 430 $25,000 25 000 $25,000 $_0 0.00% FINANCE & ADMIN Total $563.936 $545,118 $526,224 $634,115 $574,081 $574,081 $362,209 $538,233 $551,534 $551,534 $2( 2.547) -3.93% $0 GENERAL GOVERNMENT - ASSESSOR: 100.01.04.00.5503 COMPUTER CHARGES/ASSESSOR $22,587 $23,490 $23,960 $24,747 $25,000 $25,000 $16,565 $25,000 $25,000 $25,000 $0 0.00% $0 100.01.04.00.5701 OFFICE SUPPLIES $39 $301 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 100.01.04.00.5801 PROFESSIONAL SERVICES $86,160 $76,087 $77,399 $76,204 $79,500 $79,500 $47,804 $80,000 $82,000 $82,000 $2,500 3.14% $0 100.01.04.00.5802 BOARD OF REVIEW &NOTICES $6,938 $350 $651 $275 $1,200 $1,200 $211 $1,200 $500 $500 ($700) -58.33% $0 100.01.04.00.5830 REVALUATION EXPENSES $51,030 So $_0 So $53,500 $53,500 31 862 So $_0 53 500 -100.00% $0 ASSESSOR Total $166,753 $100,228 $102,010 $101,225 $159,200 $159,200 $96,442 $106,200 $107,500 $107,500 $5( 1.700) -32.47% $0 25 Page 13 CITY OF MUSKEGO OPERATING EXPENSES September 28, 2021 PROPOSED 2022 BUDGET 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 2022 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2021 from 2021 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budge Budge Actual Projection Request Proposal Bud2et Budge Approval GENERAL GOVERNMENT -LAW: 100.01.05.00.5101 SALARIES & WAGES $86,158 $95,118 $94,728 $99,159 $106,463 $106,463 $71,063 $106,500 $109,759 $95,893 ($10,570) -9.93% $0 100.01.05.00.5201 FICA $6,848 $7,533 $7,504 $7,843 $8,495 $8,495 $5,657 $8,500 $8,654 $7,952 ($543) -6.39% Lo 100.01.05.00.5202 PENSION $5,109 $5,200 $5,185 $6,166 $6,425 $6,425 $4,210 $6,500 $5,541 $5,541 ($884) -13.76% LO 100.01.05.00.5204 LIFE INSURANCE $228 $234 $243 $392 $295 $295 $346 $515 $552 $552 $257 86.90% 100.01.05.00.5229 HEALTH INSURANCE ALLOWANCE $3,360 $3,360 $3,360 $3,360 $4,580 $4,580 $2,850 $4,275 $3,360 $3,360 ($1,220) -26.64% Mo 100.01.05.00.5303 CONFERENCES & TRAINING $535 $44 $658 $173 $1,000 $1,000 $440 $750 $1,000 $1,000 $0 0.00% $0 100.01.05.00.5305 DUES AND MEMBERSHIP $759 $839 $561 $473 $1,000 $1,000 $1,499 $1,500 $1,000 $1,000 $0 0.00% LO 100.01.05.00.5506 COMPUTER CHARGES $3,071 $3,594 $5,375 $5,459 $5,600 $5,600 $3,721 $5,600 $5,600 $5,600 $0 0.00% $0 100.01.05.00.5601 TELEPHONE/CITY HALL $480 $480 $480 $480 $480 $480 $320 $480 $480 $480 $0 0.00% $00 100.01.05.00.5701 OFFICE SUPPLIES AND EXPENSES $964 $415 $881 $447 $1,000 $1,000 $196 $500 $1,000 $1,000 $0 0.00% $0 100.01.05.00.5805 ATTORNEY $10,177 $6,276 $37,788 $13,908 $10,000 $10,000 2 508 $10,000 10 000 $10,000 $_0 0.00% LAW Total $117,689 $123,093 $156,762 $137,860 $145,338 $145,338 $92,810 $145,120 $146,945 $132,377 $1( 2.961) -8.92% $0 GENERAL GOVERNMENT -NON -DEPARTMENTAL: 100.01.06.00.5203 HRA/FSA PLANS- DIVERSIFIED $7,096 $7,339 $4,704 $5,052 $5,000 $5,000 $3,486 $5,230 $5,000 $5,000 $0 0.00% $0 100.01.06.00.5205 PCOR FEES $267 $292 $186 $198 $275 $275 $223 $200 $250 $250 ($25) -9.09% $0 100.01.06.00.5206 WELLNESS PROGRAM $8,296 $8,085 $8,422 $8,263 $8,750 $8,750 $7,491 $7,500 $8,000 $8,000 ($750) -8.57% $0 100.01.06.00.5410 MAINT & RENTAL OF EQ/VEHICLES $7,181 $6,304 $2,392 $976 $7,000 $7,000 $1,469 $5,000 $2,500 $2,500 ($4,500) -64.29% $0 100.01.06.00.5506 SOFTWARE MAINTENANCE $10,808 $14,501 $7,653 $9,502 $20,000 $20,000 $16,945 $20,000 $20,000 $20,000 $0 0.00% $0 100.01.06.00.5601 LAND LINE LONG DISTANCE $19,792 $23,150 $23,243 $26,505 $20,400 $20,400 $18,899 $29,775 $16,800 $16,800 ($3,600) -17.65% $0 100.01.06.00.5701 OFFICE SUPPLIES AND EXPENSES $8,091 $8,101 $4,433 $7,967 $8,000 $8,000 $1,601 $5,000 $8,000 $8,000 $0 0.00% $0 100.01.06.00.5702 VENDING MACHINES $569 $518 $466 $85 $750 $750 $78 $250 $300 $300 ($450) -60.00% $0 100.01.06.00.5704 MISC SUPPLIES AND EXPENSES $5,043 $8,924 $5,740 $90 $6,000 $6,000 $2,106 $6,000 $6,000 $6,000 $0 0.00% $0 100.01.06.00.5710 POSTAGE $12,553 $14,500 $12,540 $38,319 $15,000 $15,000 $15,307 $20,000 $35,000 $35,000 $20,000 133.33% $0 100.01.06.00.5810 AUDIT & SPECIAL ACCOUNTING S $7,850 $6,750 $6,550 $6,800 $8,000 $8,000 $17,750 $8,000 $10,000 $10,000 $2,000 25.00% $0 100.01.06.00.5820 CITY ROAD-LANDSCAPE/MAINT $52,530 $56,486 $58,784 $60,231 $65,000 $65,000 $40,210 $65,000 $65,000 $65,000 $0 0.00% $0 100.01.06.00.6001 NOTICES AND PUBLICATIONS $8,495 $9,090 $10,948 $8,108 $10,000 $10,000 $1,968 $5,000 $10,000 $10,000 $0 0.00% $0 100.01.06.00.6002 CRIMINAL HISTORY CHECKS $2,324 $2,555 $2,800 $2,443 $2,500 $2,500 $1,967 $2,500 $2,500 $2,500 $0 0.00% $0 100.01.06.00.6014 ELECTRONIC PAYMENT FEES ($1,548) ($1,327) $522 $2,318 $500 $500 $19,070 $2,500 $3,000 $3,000 $2,500 500.00% $0 100.01.06.00.6020 UNEMPLOYMENT COMPENSATION $2,006 $0 $0 $4,431 $5,000 $5,000 $13,240 $10,000 $5,000 $5,000 $0 0.00% $0 100.01.06.00.6021 EMPLOYEE SAFETY $2,426 $1,883 $1,989 $2,406 $2,000 $2,000 $0 $2,000 $2,000 $2,000 $0 0.00% $0 100.01.06.00.6045 PERSONAL/REALPROPTAX - W/O ($272) ($2,392) $35,764 $526 $1,500 $1,500 $662 $600 $500 $500 ($1,000) -66.67% $0 100.01.06.00.6055 SENIOR TAXI $5,000 $5,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $0 0.00% $0 100.01.06.00.6101 WORKERS COMPENSATION $227,650 $235,773 $184,757 $157,219 $210,000 $210,000 $173,994 $236,000 $245,000 $245,000 $35,000 16.67% $0 100.01.06.00.6102 LIABILITY INSURANCE - GEN & PD $39,220 $40,552 $40,273 $40,552 $41,500 $41,500 $30,414 $40,750 $41,565 $41,565 $65 0.16% $0 100.01.06.00.6103 PROPERTY INSURANCE $46,607 $46,923 $52,200 $67,745 $68,620 $68,620 $67,118 $67,118 $69,800 $69,800 $1,180 1.72% $0 100.01.06.00.6104 AUTO PHYSICAL DAMAGE INSURANCE $12,646 $13,462 $14,273 $14,651 $15,000 $15,000 $11,004 $14,750 $15,045 $15,045 $45 0.30% $0 100.01.06.00.6105 PUBLIC OFFICIALS LIABILITY INS $11,909 $12,147 $12,147 $12,147 $12,500 $12,500 $9,111 $12,150 $12,400 $12,400 ($100) -0.80% $0 100.01.06.00.6106 PROPERTY EQUIP BREAKDOWN INS $3,437 $3,652 $4,398 $4,134 $4,500 $4,500 $0 $0 $0 $0 ($4,500) -100.00% $0 100.01.06.00.6107 CRIME INSURANCE $2,035 $2,015 $2,015 $2,300 $2,500 $2,500 $2,415 $2,415 $2,465 $2,465 ($35) -1.40% $0 100.01.06.00.6108 INS. DEDUCTIBLES/REIMBRSMENT $58,214 $40,604 $4,233 $49,364 $25,000 $25,000 $73,883 $75,000 $25,000 $25,000 $0 0.00% $0 100.01.06.00.6109 AUTO LIABILITY INSURANCE $11,616 $12,203 $12,557 $12,556 $12,900 $12,900 $9,683 $12,910 $13,170 $13,170 $270 2.09% $0 100.01.06.00.6110 CYBER ERM $0 $0 $0 $3656 $0 So $4,726 $4726 4 820 $4,820 4 820 #DIV/0! $0 NON -DEPARTMENTAL Total 57$ 1.839 57$ 7,089 52$ 8,988 56$ 3.544 59$ 3,195 59$ 3,195 55$ 9,818 67$ 5,374 64$ 4,115 64$ 4.115 5$ 0,920 8.58% 5-0 GENERAL GOVERNMENT -COURT: 100.01.08.00.5101 SALARIES AND WAGES $115,279 $121,035 $125,908 $98,057 $95,640 $95,640 $66,702 $95,000 $119,781 $119,781 $24,141 25.24% $0 100.01.08.00.5102 OVERTIME $1,933 $2,257 $2,545 $4,402 $7,299 $7,299 $2,894 $4,000 $2,258 $2,258 ($5,041) -69.06% $0 100.01.08.00.5105 SALARIES AND WAGES -OTHER $14,346 $14,712 $15,000 $16,654 $17,500 $17,500 $12,183 $17,500 $17,500 $17,500 $0 0.00% SO 100.01.08.00.5201 FICA $10,337 $10,829 $11,225 $9,170 $9,324 $9,324 $6,219 $9,200 $11,167 $11,167 $1,844 19.77% $0 100.01.08.00.5202 PENSION $8,029 $8,342 $8,464 $6,874 $6,819 $6,819 $4,531 $6,500 $6,764 $6,764 ($55) -0.81% $0 100.01.08.00.5203 HEALTH $12,174 $9,436 $10,267 $10,330 $11,440 $11,440 $6,821 $10,000 $11,919 $11,919 $479 4.19% 26 Page 14 CITY OF MUSKEGO OPERATING EXPENSES September 28, 2021 PROPOSED 2022 BUDGET 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 2022 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2021 from 2021 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Bud2et Budge Actual Projection Request Proposal Bud2et Budge Approval GENERAL GOVERNMENT - COURT (continued): 100.01.08.00.5204 LIFE $273 $299 $332 $282 $357 $357 $195 $250 $429 $429 $72 20.17% $0 100.01.08.00.5229 HEALTH INS. ALLOWANCE $5,100 $5,100 $5,100 $2,355 $1,440 $1,440 $960 $1,440 $1,440 $1,440 $0 0.00% $0 100.01.08.00.5301 TRAINING $653 $100 $255 $0 $500 $500 $0 $0 $500 $500 $0 0.00% $0 100.01.08.00.5303 CONE, SPEC EVENTS & TUITION $2,776 $1,897 $2,509 $1,158 $1,500 $1,500 $1,125 $1,500 $1,500 $1,500 $0 0.00% $0 100.01.08.00.5504 COMPUTER CHARGES,POLICE COURT $8,174 $8,542 $9,813 $13,418 $12,750 $12,750 $13,050 $13,050 $15,000 $15,000 $2,250 17.65% $0 100.01.08.00.5601 TELEPHONE $0 $0 $0 $0 $275 $275 $0 $0 $0 $0 ($275) -100.00% $0 100.01.08.00.5701 OFFICE SUPPLIES AND EXPENSES $301 $1,348 $523 $2,338 $1,000 $1,000 $889 $1,000 $1,000 $1,000 $0 0.00% $0 100.01.08.00.5702 OPERATING SUPPLIES AND EXPEN $1,752 $2,267 $1,946 $2,886 $1,250 $1,250 $981 $1,250 $1,250 $1,250 $0 0.00% $0 100.01.08.00.6004 WITNESS FEES, COURT COSTS $13 $69 $165 $0 $150 $150 $45 $150 $150 $150 $0 0.00% $0 100.01.08.00.6017 PRISONER HOUSING $11,302 $3 110 $179 332 $5,000 $5,000 298 $2,500 2 000 $2,000 ($3,000) -60.00% $0 COURT Total 19$ 2,442 18$ 9,344 19$ 4,232 16$ 8.255 17$ 2,244 17$ 2.244 11$ 6,894 16$ 3.340 19$ 2,658 19$ 2.658 2$ 0415 11.85% LO GENERAL GOVERNMENT - BUILDING MAINTENANCE: 100.01.09.00.5101 SALARIES AND WAGES $61,930 $62,780 $63,099 $65,291 $65,448 $65,448 $43,202 $66,315 $65,838 $65,838 $390 0.60% $0 100.01.09.00.5102 OVERTIME $3,468 $3,019 $3,214 $1,682 $4,680 $4,680 $972 $2,000 $2,363 $2,363 ($2,317) -49.51% $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 $5,064 $5,092 $5,139 $5,141 $5,531 $5,531 $3,391 $5,245 $5,383 $5,383 ($147) -2.67% $0 100.01.09.00.5202 PENSION $4,445 $4,406 $4,347 $4,521 $4,734 $4,734 $2,982 $4,612 $4,433 $4,433 ($301) -6.35% $0 100.01.09.00.5203 HEALTH INSURANCE $9,005 $11,952 $9,532 $11,624 $11,440 $11,440 $6,570 $9,900 $10,951 $10,951 ($489) -4.27% $0 100.01.09.00.5204 LIFE INSURANCE $378 $382 $431 $480 $576 $576 $320 $480 $576 $576 $0 0.00% $0 100.01.09.00.5229 HEALTH INS ALLOWANCE $1,920 $1,920 $1,920 $1,600 $1,920 $1,920 $1,280 $1,920 $1,920 $1,920 $0 0.00% $0 100.01.09.00.5302 MILEAGE $0 $33 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.09.00.5405 MAINTENANCE OF VEHICLES $929 $2,036 $1,532 $1,632 $2,000 $2,000 $221 $2,000 $2,000 $2,000 $0 0.00% $0 100.01.09.00.5415 MAINTENANCE OF BLDGS & GROUN $11,279 $18,983 $21,798 $35,267 $23,000 $23,000 $18,120 $25,000 $30,000 $30,000 $7,000 30.43% $0 100.01.09.00.5601 TELEPHONE $120 $130 $240 $897 $240 $240 $160 $240 $480 $480 $240 100.00% $0 100.01.09.00.5703 HOUSEKEEPING SUPPLIES $2,126 $1,205 $1,800 $2,957 $2,000 $2,000 $694 $2,000 $2,000 $2,000 $0 0.00% $0 100.01.09.00.5735 GASOLINE & OIL $926 $1,060 $936 $623 $2,000 $2,000 $800 $2,000 $2,000 $2,000 $0 0.00% $0 100.01.09.00.5835 HOUSEKEEPING SERVICE $27,750 $28,140 $25,481 $31,139 $28,500 $28,500 $19,232 $28,500 $28,500 $28,500 $0 0.00% $0 100.01.09.00.5910 UTILITIES $35,646 $55,102 $45,216 $47,306 $47,500 $47,500 $41,316 $47,500 $47,500 $47,500 $0 0.00% $0 100.01.09.00.5915 SEWER/WATER USAGE/WCA $8,055 $7,692 $6,178 $1,525 $9,000 $9,000 1 168 $9,000 9 000 $9,000 $0 0.00% $0 BUILDING MAINTENANCE Total 17$ 3,293 20$ 4,181 19$ 1,114 21$ 1,935 20$ 8,818 20$ 8.818 14$ 0,425 20$ 6,962 21$ 3,194 21$ 3,194 $4,376 2.10% L0 GENERAL GOVERNMENT - INFORMATION TECHNOLOGY: 100.01.14.00.5101 SALARIES AND WAGES $111,549 $110,540 $128,307 $132,051 $169,341 $169,341 $86,560 $150,000 $206,210 $206,210 $36,869 21.77% $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 $8,320 $8,143 $9,556 $9,570 $13,066 $13,066 $6,258 $11,256 $15,813 $15,813 $2,747 21.02% $0 100.01.14.00.5202 PENSION $7,583 $7,398 $8,398 $8,911 $11,464 $11,464 $5,841 $10,125 $13,436 $13,436 $1,972 17.20% $0 100.01.14.00.5203 HEALTH INSURANCE $29,625 $30,470 $27,174 $40,356 $44,188 $44,188 $24,901 $40,000 $57,006 $42,006 ($2,182) -4.94% $0 100.01.14.00.5204 LIFE INSURANCE $102 $97 $120 $143 $200 $200 $101 $150 $263 $263 $63 31.35% $0 100.01.14.00.5229 HEALTH INS. ALLOWANCE $1,800 $690 $1,540 $560 $960 $960 $0 $0 $0 $0 ($960) -100.00% $0 100.01.14.00.5301 TRAINING $1,450 $6,754 $449 $2,967 $7,000 $7,000 $595 $2,200 $7,000 $7,000 $0 0.00% $0 100.01.14.00.5302 GASOLINE/OIL/MILEAGE $1,136 $426 $515 $0 $2,000 $2,000 $0 $200 $2,000 $2,000 $0 0.00% $0 100.01.14.00.5303 CONFERENCES & SPECIAL EVENTS $750 $838 $2,043 $846 $3,000 $3,000 $759 $1,000 $3,000 $3,000 $0 0.00% $0 100.01.14.00.5305 MEMBERSHIPS & DUES $50 $50 $50 $50 $175 $175 $150 $150 $375 $375 $200 114.29% $0 100.01.14.00.5506 COMPUTER CHARGES/CITY HALL $1,753 $4,302 $279 $3,592 $5,000 $5,000 $1,582 $4,000 $5,000 $5,000 $0 0.00% $0 100.01.14.00.5507 NETWORK CHARGES $66,868 $80,878 $73,774 $114,126 $127,924 $127,924 $109,394 $140,000 $123,721 $123,721 ($4,203) -3.29% $0 100.01.14.00.5601 TELEPHONE CITY HALL $1,865 $1,920 $1,760 $1,400 $3,000 $3,000 $944 $2,000 $3,000 $3,000 $0 0.00% $0 100.01.14.00.5701 OFFICE SUPPLIES $879 $1,229 $1,471 $3,224 $3,000 $3,000 $1,283 $3,000 $3,000 $3,000 $0 0.00% $0 100.01.14.00.5704 OTHER SUPPLIES AND EXPENSES $0 $0 $0 $35 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.14.00.5840 PROGRAMMING AND CONSULTING $12,584 39 713 $40,033 $31,313 $40,000 $40,000 $17,978 $40,000 40 000 $40,000 Vo 0.001/. $0 INFORMATION TECHNOLOGY Total 24$ 6,313 29$ 3,447 29$ 5,468 34$ 9,143 43$ 0,819 3$4 0,819 25$ 6,346 0$4 4,081 48$ 0,325 6$4 5,325 3$ 4506 8.01% L0 IO Ar[eftIJ01TI W,#PTTI[Lh7101.Y_3G]U MRM. 71 Page 15 CITY OF MUSKEGO OPERATING EXPENSES September 28, 2021 PROPOSED 2022 BUDGET 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 2022 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2021 from 2021 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budge Budge Actual Projection Request Proposal Bud2et Budge Approval PUBLIC SAFETY - POLICE: 100.02.20.01.5101 SALARIES & WAGES -POLICE $2,850,049 $3,066,646 $3,152,751 $3,226,150 $3,335,072 $3,335,072 $2,102,432 $3,293,000 $3,630,358 $3,514,446 $179,374 5.38% $0 100.02.20.01.5102 OVERTIME - POLICE $146,221 $125,904 $127,933 $129,464 $133,000 $133,000 $118,035 $175,000 $133,000 $93,000 ($40,000) -30.08% $0 100.02.20.01.5115 WATER PATROL $3,760 $1,935 $6,190 $7,068 $7,909 $7,909 $2,910 $7,900 $7,900 $7,900 0) -0.11% $0 100.02.20.01.5150 AUTO ALLOWANCE $3,700 $3,710 $3,896 $3,842 $3,700 $3,700 $2,428 $3,700 $0 $0 ($3,700) -100.00% $0 100.02.20.01.5151 UNIFORMS & OFFICERS EQUIPMEN $35,565 $39,127 $34,364 $36,710 $44,000 $44,000 $15,409 $44,000 $44,000 $44,000 $0 0.00% $0 100.02.20.01.5201 FICA $227,232 $243,449 $248,245 $251,741 $271,253 $271,253 $164,896 $271,253 $292,569 $284,539 $13,286 4.90% $0 100.02.20.01.5202 PENSION $343,081 $373,311 $369,681 $403,083 $421,471 $421,471 $268,900 $421,471 $458,001 $445,316 $23,845 5.66% $0 100.02.20.01.5203 HEALTH $561,442 $565,200 $629,634 $713,376 $693,898 $693,898 $492,506 $720,000 $955,917 $679,302 ($14,596) -2.10% $0 100.02.20.01.5204 LIFE $3,779 $4,089 $4,176 $4,287 $4,926 $4,926 $2,686 $4,926 $4,657 $4,157 ($770) -15.62% $0 100.02.20.01.5210 INSURANCE FUND $25,126 $25,580 $26,699 $26,617 $27,110 $27,110 $47,027 $60,000 $26,448 $26,448 ($662) -2.44% $0 100.02.20.01.5226 GUN REIMBURSEMENT $250 $375 $750 $500 $1,000 $1,000 $1,125 $1,625 $1,000 $1,000 $0 0.00% $0 100.02.20.01.5227 VEST REIMBURSEMENT $10,135 $3,938 $7,839 $2,524 $11,000 $11,000 $4,768 $11,000 $11,000 $11,000 $0 0.00% $0 100.02.20.01.5229 HEALTH INS. ALLOWANCE $43,280 $48,750 $37,295 $29,140 $35,400 $35,400 $19,140 $30,000 $24,720 $24,720 ($10,680) -30.17% $0 100.02.20.01.5301 TRAINING $21,235 $25,181 $18,296 $18,201 $22,000 $22,000 $17,555 $24,000 $22,000 $22,000 $0 0.00% $0 100.02.20.01.5302 MILEAGE $0 $0 $385 $68 $200 $200 $0 $0 $200 $200 $0 0.00% $0 100.02.20.01.5303 CONFERENCES AND SPECIAL EVEN $4,597 $3,229 $5,278 $2,504 $6,525 $6,525 $1,495 $6,525 $6,525 $6,525 $0 0.00% $0 100.02.20.01.5305 DUES AND MEMBERSHIPS $6,182 $6,400 $7,420 $7,645 $9,045 $9,045 $8,560 $9,045 $10,145 $10,145 $1,100 12.16% $0 100.02.20.01.5405 MAINT OF VEHICLES & EQUIP $14,044 $24,914 $21,543 $25,478 $28,200 $28,200 $7,362 $28,200 $28,200 $28,200 $0 0.00% $0 100.02.20.01.5406 MAINTENANCE OF RADIOS $10,622 $16,892 $12,439 $12,897 $15,000 $15,000 $11,925 $16,000 $15,000 $15,000 $0 0.00% $0 100.02.20.01.5410 PRINTER/COPIES $0 $2,259 $2,794 $2,496 $3,000 $3,000 $1,770 $3,000 $3,000 $3,000 $0 0.00% $0 100.02.20.01.5415 MAINTENANCE OF BLDGS & GROUN $8,582 $18,985 $13,159 $16,994 $15,000 $15,000 $9,660 $15,000 $18,400 $18,400 $3,400 22.67% $0 100.02.20.01.5504 COMPUTERCHARGES/POLICE $88,746 $87,371 $90,924 $112,175 $110,800 $110,800 $90,662 $110,800 $117,917 $117,917 $7,117 6.42% $0 100.02.20.01.5604 TELEPHONE $7,132 $10,843 $13,733 $11,601 $14,500 $14,500 $9,051 $14,500 $14,500 $14,500 $0 0.00% $0 100.02.20.01.5610 TIME SYSTEM -BADGERNET $10,413 $9,768 $10,648 $11,555 $14,300 $14,300 $10,426 $14,300 $14,300 $14,300 $0 0.00% $0 100.02.20.01.5701 OFFICE SUPPLIES AND EXPENSES $2,521 $2,956 $3,180 $2,321 $3,200 $3,200 $2,542 $3,200 $3,200 $3,200 $0 0.00% $0 100.02.20.01.5704 OTHER SUPPLIES AND EXPENSES $6,143 $4,327 $2,573 $4,638 $4,000 $4,000 $43 $4,000 $4,000 $4,000 $0 0.00% $0 100.02.20.01.5720 AMMUNITION $11,182 $7,592 $12,588 $12,892 $13,000 $13,000 $6,277 $13,000 $2,000 $2,000 ($11,000) -84.62% $0 100.02.20.01.5721 SUPPLIES & EXPENSES-ADMIN. $3,136 $3,126 $5,505 $4,011 $4,000 $4,000 $2,986 $4,000 $5,000 $5,000 $1,000 25.00% $0 100.02.20.01.5722 SUPPLIES & EXP-FIELD OPERATI $10,055 $11,340 $13,194 $18,738 $16,000 $16,000 $10,828 $16,000 $16,000 $16,000 $0 0.00% $0 100.02.20.01.5723 MISC SUPPLIES & EXPENSES $2,153 $2,364 $3,119 $2,447 $2,470 $2,470 $1,921 $2,470 $2,470 $2,470 $0 0.00% $0 100.02.20.01.5735 GASOLINE AND OIL $45,347 $53,489 $58,050 $42,332 $57,000 $57,000 $28,117 $57,000 $57,000 $57,000 $0 0.00% $0 100.02.20.01.5835 HOUSEKEEPING SERVICE $20,736 $20,736 $16,889 $30,000 $30,000 $30,000 $20,000 $30,000 $30,000 $30,000 $0 0.00% $0 100.02.20.01.5845 PERSONNEL MANAGEMENT $6,459 $2,542 $5,690 $3,264 $7,400 $7,400 $3,121 $7,400 $11,100 $11,100 $3,700 50.00% $0 100.02.20.01.5910 UTILITIES $36,403 $40,354 $61,109 $53,345 $40,000 $40,000 $45,741 $65,000 $65,000 $65,000 $25,000 62.50% $0 100.02.20.01.5915 SEWER/WATER USAGE $1,853 $1,853 $5,459 $2,976 $2,500 $2,500 $2,274 $3,000 $3,000 $3,000 $500 20.00% $0 100.02.20.01.6022 POLICE & FIRE COMM EXPENSE $0 $0 $0 $0 $150 $150 $174 $174 $150 $150 $0 0.00% $0 100.02.20.01.6023 RANGE EXPENSES $1,984 1 271 713 944 $2,000 $2,000 520 $2,000 4 000 $4,000 2 000 100.00% POLICE Total $4,573,144 $4,859,805 $5,034,139 $5,234,021 $5,410,028 $5,410,028 $3,535,270 $5,492,489 $6,042,676 $5,588,934 $178,906 3.31% $0 PUBLIC SAFETY -CIVILIAN PERSONNEL: 100.02.20.10.5101 SALARIES AND WAGES-DISPATCHE $414,477 $410,574 $441,407 $490,559 $520,509 $520,509 $337,016 $517,500 $533,553 $533,553 $13,043 2.51% $0 100.02.20.10.5102 OVERTIME - DISPATCHERS $7,964 $8,824 $9,991 $9,323 $7,528 $7,528 $3,685 $7,528 $7,715 $7,715 $188 2.49% $0 100.02.20.10.5151 UNIFORMS AND OFFICERS EQUIPM $2,756 $2,914 $3,030 $3,576 $3,800 $3,800 $987 $3,800 $3,800 $3,800 $0 0.00% $0 100.02.20.10.5201 FICA $30,634 $29,791 $31,919 $34,935 $41,097 $41,097 $23,259 $40,900 $41,972 $41,972 $874 2.13% $0 100.02.20.10.5202 PENSION $28,717 $28,084 $29,595 $33,742 $35,642 $35,642 $22,997 $35,450 $35,182 $35,182 ($460) -1.29% $0 100.02.20.10.5203 HEALTH $149,972 $164,275 $161,724 $205,399 $203,304 $203,304 $155,368 $230,000 $232,638 $207,638 $4,334 2.13% $0 100.02.20.10.5204 LIFE $335 $365 $401 $484 $695 $695 $336 $650 $616 $616 ($78) -11.29% $0 100.02.20.10.5229 HEALTH INS. ALLOWANCE $7,410 $7,420 $7,020 $7,380 $7,380 $7,380 $3,240 $4,500 $5,580 $5,580 ($1,800) -24.39% $0 100.02.20.10.5604 TELEPHONE $2,170 $2,167 $2,054 $2,560 2 400 $2,400 816 $2,400 2 400 $2,400 $_0 0.00% CIVILIAN PERSONNEL Total $644,435 $654,415 $687,142 $787.958 $822,355 $822,355 $547,703 $842,728 $863,457 $838,457 $16,101 1.96% $0 28 Page 16 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2022 BUDGET ACCOUNT NUMBER ACCOUNT TITLE PUBLIC SAFETY - VOLUNTEER FIRE DEPARTMENT: 100.02.21.00.5422 HYDRANT RENTAL 100.02.21.00.5850 TESS CORNERS FIRE DEPT. 100.02.21.00.5851 REVIEW FEES 100.02.21.00.5870 VFD ACCOUNT RESERVE VOLUNTEER FIRE DEPT Total PUBLIC SAFETY - NON -DEPARTMENTAL: 100.02.22.00.5425 MAINTENANCE OF SAFETY EQUIP 100.02.22.00.5820 OTHER CONTRACTURAL SERVICES 100.02.22.00.5910 UTILITIES 100.02.22.00.6023 TRUNKED RADIO OPERATING COST NON-DEPT PUBLIC SAFETY Total PUBLIC SAFETY - PW&D BUILDING INSPECTION: 100.02.25.00.5101 SALARIES AND WAGES 100.02.25.00.5102 SALARIES & WAGES - OVERTIME 100.02.25.00.5201 FICA 100.02.25.00.5202 PENSION 100.02.25.00.5203 HEALTH 100.02.25.00.5204 LIFE 100.02.25.00.5506 COMPUTER CHARGES/CITY HALL 100.02.25.00.5704 OTHER SUPPLIES AND EXPENSES 100.02.25.00.5735 GASOLINE, OIL, GREASE, TIRES 100.02.25.00.5751 BUILDING SEALS 100.02.25.00.5752 HOUSE NUMBERS 100.02.25.00.5820 CONTRACTED SERVICES CDD-BUILDING INSPECTION Total TOTAL PUBLIC SAFETY September 28, 2021 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 2022 $ Change % Change 2022 Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2021 from 2021 COW Actual Actual Actual Actual Bud2et Budge Actual Projection Request Proposal Budge Budge Approval $327,818 $327,818 $327,818 $337,653 $347,783 $347,783 $0 $347,783 $347,783 $347,783 $0 0.00% $0 $465,000 $466,870 $500,006 $499,921 $500,000 $500,000 $373,964 $498,052 $598,051 $548,051 $48,051 9.61% $0 $2,847 $0 $0 $0 $3,000 $3,000 $0 $2,500 $2,500 $2,500 ($500) -16.67% $0 1713 $1713 $0 So $0 $0 1713 -100.00% $0 79$ 5,665 79$ 4,688 82$ 7,824 83$ 7,574 85$ 2,496 85$ 2,496 37$ 3,964 84$ 8,335 94$ 8,334 89$ 8,334 4$ 5,838 5.38% LO $0 $0 $2 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $0 0.00% $0 $443 $0 $420 $500 $0 $0 $31 $500 $500 $500 $500 #DIV/0! $0 14 71 $15,304 15 590 $15,902 $15,902 $15,902 $17,170 $17,170 18 256 $18,256 2 354 14.80% $0 $20,353 $20,504 $21,212 $21,602 $21,102 $21,102 $22,401 $22.870 $23,956 $23.956 $2854 13.52 % $0 $18,826 $23,127 $23,297 $24,091 $24,505 $24,505 $16,054 $24,575 $25,019 $25,019 $514 2.10% $0 $0 $248 $133 $885 $1,584 $1,584 $1,769 $2,000 $1,624 $1,624 $39 2.49% $0 $1,362 $1,524 $1,515 $1,610 $1,996 $1,996 $1,193 $2,035 $2,038 $2,038 $42 2.11% $0 $1,280 $1,572 $1,536 $1,686 $1,761 $1,761 $1,203 $1,795 $1,731 $1,731 ($30) -1.70% $0 $9,679 $14,761 $17,227 $13,762 $16,489 $16,489 $10,032 $15,000 $17,205 $17,205 $716 4.34% $0 $17 $26 $27 $35 $33 $33 $28 $42 $51 $51 $18 53.15 % $0 $7,800 $8,880 $6,837 $9,179 $10,700 $10,700 $9,700 $10,700 $6,000 $6,000 ($4,700) -43.93% $0 $7,140 $2,198 $4,932 $6,445 $5,500 $5,500 $2,417 $5,500 $5,500 $5,500 $0 0.00% $0 $375 $591 $190 $0 $700 $700 $0 $400 $700 $700 $0 0.00% $0 $1,655 $2,488 $1,989 $1,989 $2,750 $2,750 $996 $2,750 $2,750 $2,750 $0 0.00% $0 $1,541 $1,377 $1,987 $1,870 $2,000 $2,000 $709 $2,000 $2,500 $2,500 $500 25.00% $0 311 393 $217,977 $249,102 $201,615 $250,000 $250,000 124 271 $250,000 240 000 $240,000 10 000 -4.00% $0 36$ 1,06g 27$ 4.768 30$ 8,772 26$ 3,166 31$ 8.018 31$ 8.018 16$ 8,371 31$ 6,797 30$ 5.117 30$ 5.117 1($ 2,9011 4.06% L0 HEALTH & HUMAN SERVICES - NON -DEPARTMENTAL: 100.03.06.00.6041 ANIMAL WARDEN $3,581 $3,581 $3,581 $3,581 100.03.22.00.5704 BLOOD DRIVE 153 190 $224 110 TOTAL HEALTH & HUMAN SERVICES $3,600 $250 $3.850 $R.1 R3540 $3,600 $3,581 $3,600 $3,600 $3,600 $0 0.00% 250 $161 250 $200 $200 50-20.00% dM -1,30 $0 $0 $0 M Page 17 29 CITY OF MUSKEGO OPERATING EXPENSES September 28, 2021 PROPOSED 2022 BUDGET 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 2022 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2021 from 2021 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budge Budge Actual Projection Request Proposal Bud2et Budge Approval PUBLIC WORKS - ENGINEERING DIVISION: 100.04.19.00.5101 SALARIES & WAGES $100,713 $106,737 $109,084 $53,815 $55,950 $55,950 $36,635 $56,075 $57,095 $57,095 $1,145 2.05% $0 100.04.19.00.5201 FICA $7,503 $7,742 $7,877 $3,720 $4,280 $4,280 $2,567 $4,290 $4,368 $4,368 $88 2.05% $0 100.04.19.00.5202 PENSION $6,130 $7,155 $7,148 $3,633 $3,695 $3,695 $2,473 $3,785 $3,711 $3,711 $16 0.44% $0 100.04.19.00.5203 HEALTH INSURANCE $22,751 $30,701 $37,095 $30,942 $24,733 $24,733 $15,263 $22,830 $25,807 $25,807 $1,074 4.34% $0 100.04.19.00.5204 LIFE $284 $379 $389 $83 $128 $128 $61 $95 $112 $112 ($16) -12.64% $0 100.04.19.00.5225 CLOTHING ALLOWANCE $516 $464 $447 $431 $250 $250 $122 $250 $250 $250 $0 0.00% $0 100.04.19.00.5229 HEALTH ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.19.00.5302 MILEAGE $67 $268 $142 $62 $500 $500 $0 $100 $500 $500 $0 0.00% $0 100.04.19.00.5303 CONFERENCES, SPEC. EVENTS & $192 $1,325 $1,038 $1,399 $2,800 $2,800 $145 $1,000 $2,800 $2,800 $0 0.00% $0 100.04.19.00.5305 DUES AND MEMBERSHIPS $346 $632 $736 $587 $750 $750 $295 $750 $750 $750 $0 0.00% $0 100.04.19.00.5405 MAINTENANCE OF VEHICLES $0 $0 $0 $0 $250 $250 $170 $150 $250 $250 $0 0.00% $0 100.04.19.00.5506 COMPUTER CHARGES $3,769 $3,855 $5,861 $4,528 $8,000 $8,000 $4,300 $8,000 $9,500 $9,500 $1,500 18.75% $0 100.04.19.00.5601 TELEPHONE $995 $1,470 $1,420 $1,000 $840 $840 $640 $840 $480 $480 ($360) -42.86% $0 100.04.19.00.5701 OFFICE SUPPLIES $0 $0 $0 $0 $1,300 $1,300 $35 $1,300 $1,300 $1,300 $0 0.00% $0 100.04.19.00.5704 OTHER SUPPLIES AND EXPENSES $353 $1,050 $63 $1,333 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.19.00.5715 SUPPLIES EXPENSE - SURVEY WORK $108 $22 $0 $0 $400 $400 $0 $0 $0 $0 ($400) -100.00% $0 100.04.19.00.5815 ENGINEERING SERVICE FEES $46,816 69 70 $57,945 $68,463 $50,000 $50,000 17 694 $42,500 50 000 $50,000 $-0 0.00% DPW -ENGINEERING DIVISION Total $190,544 $231,505 $229,245 $169,996 $153,877 $153.877 $80,398 $141,965 $156,923 $156,923 $3,046 1.98% $0 PUBLIC WORKS - ADMINISTRATION DIVISION: 100.04.51.01.5101 SALARIES AND WAGES $157,136 $268,464 $178,452 $335,822 $194,069 $194,069 $201,182 $305,900 $183,680 $183,680 ($10,389) -5.35% $0 100.04.51.01.5102 OVERTIME - ADMIN $2 $185 $0 $30 $0 $0 $31 $50 $0 $0 $0 #DIV/0! $0 100.04.51.01.5120 GENERAL CITY & PARKS $217,894 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DN/0! $0 100.04.51.01.5123 GENERAL CITY -ELECTIONS $2,886 $5,289 $1,582 $13,013 $7,268 $7,268 $229 $500 $8,805 $8,805 $1,537 21.15% $0 100.04.51.01.5124 BML BOAT LAUNCH $3,111 $1,274 $977 $2,422 $2,384 $2,384 $1,878 $2,400 $2,661 $2,661 $277 11.62% $0 100.04.51.01.5125 BML PARKING LOT $2,577 $511 $1,354 $678 $9,240 $9,240 $0 $1,000 $6,522 $6,522 ($2,718) -29.42% $0 100.04.51.01.5150 AUTO ALLOWANCE $769 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.01.5201 FICA $30,606 $22,526 $24,148 $27,775 $18,511 $18,511 $16,072 $23,500 $17,889 $17,889 ($622) -3.36% $0 100.04.51.01.5202 PENSION $24,425 $19,714 $21,362 $23,802 $13,278 $13,278 $13,724 $18,000 $11,850 $11,850 ($1,428) -10.75% $0 100.04.51.01.5203 HEALTH $111,071 $77,382 $48,259 $86,692 $51,898 $51,898 $46,613 $52,000 $74,068 $59,068 $7,170 13.82% $0 100.04.51.01.5204 LIFE $1,756 $1,136 $1,169 $911 $629 $629 $627 $650 $1,069 $1,069 $440 69.95% $0 100.04.51.01.5225 CLOTHING/UNIFORM ALLOW $15,815 $11,479 $9,888 $9,473 $10,750 $10,750 $719 $10,750 $11,000 $11,000 $250 2.33% $0 100.04.51.01.5227 DRUG/AUDIO TESTING $757 $549 $484 $417 $500 $500 $554 $600 $500 $500 $0 0.00% $0 100.04.51.01.5228 SAFETY GLASSES/CDL LINCENSE $1,710 $2,194 $2,371 $1,495 $2,000 $2,000 $1,650 $2,000 $2,000 $2,000 $0 0.00% $0 100.04.51.01.5229 HEALTH INS. ALLOWANCE $17,145 $20,165 $22,877 $20,770 $23,908 $23,908 $16,130 $24,000 $26,820 $26,820 $2,912 12.18% $0 100.04.51.01.5303 CONFERENCES & SPECIAL EVENTS $425 $1,279 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.01.5506 COMPUTER CHARGES/CITY HALL $9,593 $4,496 $3,320 $8,111 $12,900 $12,900 $9,820 $12,900 $8,900 $8,900 ($4,000) -31.01% $0 100.04.51.01.5605 TELEPHONE/PUBLIC WORKS $620 $1,180 $1,655 $4,380 $5,880 $5,880 $2,330 $5,880 $5,768 $5,768 ($112) -1.90% $0 100.04.51.01.5701 OFFICE SUPPLIES AND EXPENSES $1,042 $1,614 $1,313 $764 $1,250 $1,250 $1,363 $1,250 $1,250 $1,250 $0 0.00% $0 100.04.51.01.5820 CONTRACTED SERVICES $54,824 $0 $255 $0 $20,000 $20,000 $0 $20,000 $20,000 $20,000 $0 0.00% $0 100.04.51.01.6001 NOTICES AND PUBLICATIONS $0 So $-0 So $-0 So $-0 So $-0 So $0 #DIV/01 $-0 DPW - ADMINISTRATION Total $654,166 $439,437 $319,467 $536,556 $374,466 $374,466 $312,921 $481,380 $382,782 $367,782 $( 6,683) -1.78% $0 30 Page 18 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2022 BUDGET ACCOUNT NUMBER ACCOUNT TITLE PUBLIC WORKS - ROAD MAINTENANCE DIVISION: 100.04.51.02.5101 SALARIES AND WAGES 100.04.51.02.5102 OVERTIME - ROAD MAINT 100.04.51.02.5201 FICA 100.04.51.02.5202 PENSION 100.04.51.02.5203 HEALTH 100.04.51.02.5204 LIFE 100.04.51.02.5229 HEALTH INS. ALLOWANCE 100.04.51.02.5740 ROAD OILS AND ASPHALT 100.04.51.02.5741 SAND, STONE AND GRAVEL 100.04.51.02.5742 OTHER ROAD MATERIALS 100.04.51.02.6025 HAZARDOUS WASTE REMOVAL DPW - ROAD MAINT Total PUBLIC WORKS - STREET SIGNS DIVISION: 100.04.51.03.5101 SALARIES AND WAGES 100.04.51.03.5102 OVERTIME - STREET SIGNS 100.04.51.03.5201 FICA 100.04.51.03.5202 PENSION 100.04.51.03.5203 HEALTH 100.04.51.03.5204 LIFE 100.04.51.03.5704 OTHER SUPPLIES AND EXPENSES 100.04.51.03.5743 SIGNS, POSTS AND GUIDE BOARD DPW - STREET SIGNS Total PUBLIC WORKS - STORM WATER DIVISION: 100.04.51.04.5101 SALARIES AND WAGES 100.04.51.04.5102 OVERTIME - STORM WATER 100.04.51.04.5201 FICA 100.04.51.04.5202 PENSION 100.04.51.04.5203 HEALTH 100.04.51.04.5204 LIFE 100.04.51.04.5744 OTHER MATERIALS 100.04.51.04.5745 CULVERT PIPE/DRAIN TILE/EQUIP 100.04.51.04.6026 STORM WATER LOCATION EXPENSE DPW - STORM WATER Total PUBLIC WORKS - SNOW & ICE CONTROL DIVISION: 100.04.51.05.5101 SALARIES AND WAGES 100.04.51.05.5102 OVERTIME - SNOW & ICE 100.04.51.05.5201 FICA 100.04.51.05.5202 PENSION 100.04.51.05.5203 HEALTH 100.04.51.05.5204 LIFE 100.04.51.05.5704 OTHER SUPPLIES AND EXPENSES 100.04.51.05.5746 SNOW FENCE AND POSTS 100.04.51.05.5747 SAND AND SALT DPW - SNOW & ICE CONTROL Total September 28, 2021 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 2022 $ Change % Change 2022 Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2021 from 2021 COW Actual Actual Actual Actual Budge Budge Actual Protection Request Proposal Bud2et Budge Approval $271,859 $286,128 $263,304 $303,512 $295,039 $295,039 $175,151 $285,000 $324,796 $324,796 $29,757 10.09% $0 $579 $1,908 $5,892 $1,162 $2,161 $2,161 $700 $1,500 $2,289 $2,289 $128 5.92% $0 $20,171 $21,428 $20,084 $22,555 $22,736 $22,736 $13,097 $22,185 $25,022 $25,022 $2,286 10.05% $0 $16,328 $18,981 $16,661 $19,733 $18,804 $18,804 $11,164 $19,575 $19,959 $19,959 $1,155 6.14% $0 $62,815 $61,157 $56,737 $73,853 $67,926 $67,926 $36,667 $60,000 $90,513 $65,513 ($2,413) -3.55% $0 $783 $800 $840 $850 $884 $884 $438 $650 $1,151 $1,151 $267 30.20% $0 $0 $0 $0 $0 $0 $0 $250 $250 $0 $0 $0 #DIV/0! $0 $107,812 $66,440 $77,475 $105,145 $85,000 $85,000 $29,688 $85,000 $85,000 $85,000 $0 0.00% $0 $15,525 $46,554 $44,824 $56,628 $35,000 $35,000 $24,106 $35,000 $35,000 $35,000 $0 0.00% $0 $33,606 $20,918 $24,054 $31,847 $30,000 $30,000 $36,119 $30,000 $30,000 $30,000 $0 0.00% $0 3 013 $2,188 $2,063 $1,531 $3,500 $3,500 $-0 $3,500 3 500 $3,500 $-0 0.00% $0 $532,491 $526,502 $511,934 $616,815 $561,050 $561.050 $327,380 $542,660 $617,230 $592,230 $31,180 5.56% $0 $10,243 $3,317 $3,098 $14,198 $13,953 $13,953 $6,354 $8,000 $13,261 $13,261 ($692) -4.96% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $759 $245 $231 $1,061 $1,067 $1,067 $471 $615 $1,014 $1,014 ($53) 4.97% $0 $642 $222 $196 $950 $882 $882 $421 $540 $809 $809 ($73) -8.28% $0 $2,215 $607 $341 $1,819 $3,449 $3,449 $1,062 $2,000 $3,695 $3,695 $246 7.13% $0 $26 $3 $16 $30 $42 $42 $15 $30 $47 $47 $5 11.90% $0 $863 $661 $738 $983 $1,000 $1,000 $644 $1,000 $1,000 $1,000 $0 0.00% $0 22 30 $27,460 $23,946 $26,932 $35,000 $35,000 16 898 $35,000 35 000 $35,000 $-0 0.00% $0 3$ 7,055 3$ 2,516 2$ 8,566 4$ 5,972 5$ 5,393 5$ 5,393 2$ 5,865 4$ 7,185 5$ 4,826 $54.826 ($567) -1.02% LO $117,055 $100,736 $122,096 $105,293 $129,874 $129,874 $106,553 $130,000 $129,069 $129,069 ($805) -0.62% $0 $1,262 $211 $1,281 $1,275 $553 $553 $0 $600 $707 $707 $154 27.85% $0 $8,785 $7,388 $9,160 $7,903 $9,978 $9,978 $7,851 $10,000 $9,928 $9,928 ($50) -0.50% $0 $7,959 $6,700 $8,108 $7,026 $8,250 $8,250 $7,149 $9,000 $7,828 $7,828 ($422) -5.12% $0 $16,849 $24,326 $24,538 $12,395 $27,102 $27,102 $20,830 $26,500 $41,542 $26,542 ($560) -2.07% $0 $249 $347 $404 $337 $389 $389 $258 $350 $528 $528 $139 35.73% $0 $10,441 $23,077 $13,783 $26,995 $30,000 $30,000 $30,304 $30,000 $30,000 $30,000 $0 0.00% $0 $31,586 $43,430 $40,896 $70,836 $40,000 $40,000 $35,933 $40,000 $40,000 $40,000 $0 0.00% $0 22 567 $14,306 13 242 $11,611 $15,000 $15,000 8 302 $15,000 15 000 $15,000 $0 0.00% $0 21$ 6,753 22$ 0,520 23$ 3,509 24$ 3,669 26$ 1,146 26$ 1,146 21$ 7,180 26$ 1,450 27$ 4,602 25$ 9,602 ($1,544) -0.59% LO $64,413 $96,140 $119,404 $54,667 $147,862 $147,862 $83,149 $145,000 $132,577 $132,577 ($15,285) -10.34 % $0 $21,116 $57,173 $69,487 $47,794 $44,788 $44,788 $50,937 $70,000 $44,568 $44,568 ($220) -0.49% $0 $6,342 $10,889 $12,330 $7,647 $14,738 $14,738 $10,013 $16,500 $13,552 $13,552 ($1,186) -8.05% $0 $5,763 $9,700 $10,807 $6,829 $12,374 $12,374 $9,051 $14,550 $11,073 $11,073 ($1,301) -10.51% $0 $16,145 $31,438 $29,257 $13,374 $36,548 $36,548 $20,311 $40,000 $31,372 $31,372 ($5,176) -14.16% $0 $231 $425 $351 $237 $443 $443 $342 $590 $399 $399 ($44) -9.93% $0 $847 $1,093 $1,821 $2,135 $2,000 $2,000 $1,064 $2,000 $2,000 $2,000 $0 0.00% $0 $953 $1,214 $975 $187 $4,000 $4,000 $2,540 $4,000 $4,000 $4,000 $0 0.00% $0 $154,612 $231,644 276 635 $226,589 300 000 $300,000 249 096 $300,000 300 000 $300,000 $0 0.00% $0 27$ 0,422 3$4 9,716 52$ 1,066 35$ 9,460 56$ 2,753 56$ 2,753 42$ 6,504 59$ 2,640 53$ 9,541 53$ 9,541 2($ 3,212) 4.12% L0 Page 19 31 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2022 BUDGET 2017 2018 2019 2020 ACCOUNT Prior Year Prior Year Prior Year Prior Year NUMBER ACCOUNT TITLE Actual Actual Actual Actual PUBLIC WORKS - UTILITY & STREET LIGHTING DIVISION: 100.04.51.06.5910 UTILITIES $102,629 $91,619 $86,812 $78,922 100.04.51.06.5916 STREET LIGHT MAINTENANCE $5,873 $12,844 3 832 $5913 DPW - UTILITY & STREET LIGHTING Total 10$ 8,502 10$ 4,462 9$ 0,644 8$ 4.835 PUBLIC WORKS - MACHINERY & EQUIPMENT DIVISION: 100.04.51.07.5101 SALARIES AND WAGES $95,888 $93,488 $97,140 $63,614 100.04.51.07.5102 OVERTIME - MACHINERY & EQUIP $891 $3,480 $4,915 $430 100.04.51.07.5105 WAGES - PD MAINTENANCE $0 $0 $0 $858 100.04.51.07.5201 FICA $7,076 $7,093 $7,488 $4,754 100.04.51.07.5202 PENSION $6,579 $6,494 $6,676 $4,351 100.04.51.07.5203 HEALTH $35,286 $37,100 $38,208 $24,684 100.04.51.07.5204 LIFE $142 $130 $189 $169 100.04.51.07.5405 MAINT OF VEHICLES & EQUIPMEN $94,497 $112,489 $87,645 $94,686 100.04.51.07.5410 RENTAL OF EQUIPMENT $8,948 $9,752 $8,371 $7,750 100.04.51.07.5704 OTHER SUPPLIES AND EXPENSES $12,486 $10,517 $16,646 $16,835 100.04.51.07.5735 AUTO EXP - OIL & TIRE $18,141 $14,747 $17,050 $13,398 100.04.51.07.5736 GAS BOY FUEL $73,317 $77,001 $95,356 $57,441 100.04.51.07.6109 UNDERGROUND STORAGE TANK INS $1,415 $1455 $1,495 $1,545 DPW - MACHINERY & EQUIPMENT Total 5$3 4.665 37$ 3.746 38$ 1,180 29$ 0.515 PUBLIC WORKS - BUILDING MAINTENANCE DIVISION: 100.04.51.08.5101 SALARIES AND WAGES $18,621 $25,364 $25,932 $68,445 100.04.51.08.5102 OVERTIME - BUILDING MAINT $0 $0 $0 $11 100.04.51.08.5201 FICA $1,377 $1,885 $1,953 $4,984 100.04.51.08.5202 PENSION $1,145 $1,608 $1,594 $4,412 100.04.51.08.5203 HEALTH $4,345 $3,660 $2,596 $21,410 100.04.51.08.5204 LIFE $51 $54 $67 $107 100.04.51.08.5415 MAINT OF BLDGS & GROUNDS $44,555 $28,101 $25,491 $30,240 100.04.51.08.5605 TELEPHONE $340 $480 $600 $960 100.04.51.08.5704 OTHER SUPPLIES AND EXPENSES $128 $1,781 $1,320 $1,510 100.04.51.08.5910 UTILITIES $34,382 $22,447 $26,025 $23,010 100.04.51.08.5915 UTILITY-SEWER/WATER USAGE $10 855 $9,675 $7,898 $2 155 DPW - BUILDING MAINTENANCE Total 11$ 5,799 9$ 5.054 9$ 3,476 15$ 7.244 PUBLIC WORKS - BRIDGES & DAMS DIVISION: 100.04.51.09.5101 SALARIES AND WAGES $6,313 $430 $1,067 $313 100.04.51.09.5102 OVERTIME - BRIDGES & DAMS $531 $0 $0 $211 100.04.51.09.5201 FICA $505 $33 $79 $40 100.04.51.09.5202 PENSION $450 $30 $63 $16 100.04.51.09.5203 HEALTH $1,131 $0 $0 $60 100.04.51.09.5204 LIFE $4 $0 $3 $0 100.04.51.09.5744 INSPECTIONS/OTHER MATERIALS $2,909 6 587 $3,871 $7,165 DPW - BRIDGES & DAMS Total 1$ 1,842 $7.080 $5,083 $7.806 September 28, 2021 2022 2022 2021 2021 8/31 2021 2022 2022 $ Change % Change 2022 Adopted Amended YTD Annual Department Mayor's from 2021 from 2021 COW Budge Budge Actual Prolection Request Proposal Bud2et Budge Approval $90,000 $90,000 $37,717 $90,000 $90,000 $90,000 $0 0.00% $0 $7,500 $7500 $778 $7500 $7,500 $7,500 $-0 0.00% $0 9$ 7,500 9$ 7.500 3$ 8,495 9$ 7.500 9$ 7,500 9$ 7.500 LO 0.00% LO $116,669 $116,669 $48,307 $85,000 $106,019 $106,019 ($10,650) -9.13% $0 $2,316 $2,316 $3,567 $4,000 $2,254 $2,254 ($62) -2.68% $0 $0 $0 $2,439 $4,000 $0 $0 $0 #DIV/0! $0 $9,102 $9,102 $3,970 $6,850 $8,283 $8,283 ($819) -9.00% $0 $7,534 $7,534 $3,659 $5,850 $6,613 $6,613 ($921) -12.22% $0 $28,838 $28,838 $19,919 $30,000 $29,545 $29,545 $707 2.45% $0 $350 $350 $150 $250 $376 $376 $26 7.43% $0 $110,000 $110,000 $86,406 $110,000 $120,000 $120,000 $10,000 9.09% $0 $8,000 $8,000 $423 $8,000 $8,000 $8,000 $0 0.00% $0 $7,500 $7,500 $10,647 $7,500 $7,500 $7,500 $0 0.00% $0 $13,000 $13,000 $13,457 $13,000 $13,000 $13,000 $0 0.00% $0 $95,000 $95,000 $68,982 $95,000 $95,000 $95,000 $0 0.00% $0 1550 $1550 1614 $1,550 1550 $1,550 $-0 0.00% $0 39$ 9,859 39$ 9.859 26$ 3,539 37$ 1.000 39$ 8,140 39$ 8.140 ($1,719) -0.43% LO $25,004 $25,004 $34,051 $50,000 $37,465 $37,465 $12,461 49.84% $0 $0 $0 $18 $50 $0 $0 $0 #DIV/0! $0 $1,913 $1,913 $2,469 $3,825 $2,866 $2,866 $953 49.82% $0 $1,581 $1,581 $2,276 $3,375 $2,285 $2,285 $704 44.53% $0 $6,180 $6,180 $12,250 $18,000 $10,441 $10,441 $4,261 68.95% $0 $75 $75 $54 $80 $133 $133 $58 77.33% $0 $30,000 $30,000 $46,302 $30,000 $30,000 $30,000 $0 0.00% $0 $480 $480 $640 $480 $480 $480 $0 0.00% $0 $1,500 $1,500 $1,431 $1,500 $1,500 $1,500 $0 0.00% $0 $28,000 $28,000 $35,555 $28,000 $28,000 $28,000 $0 0.00% $0 $12,000 $12,000 1 696 $12,000 $12,000 $12,000 $0 0.00% $0 10$ 6,733 10$ 6,733 13$ 6,742 14$ 7.310 12$ 5,170 12$ 5.170 1$ 8,437 17.27% L0 $2,230 $2,230 $270 $500 $2,019 $2,019 ($211) -9.46% $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $171 $171 $21 $40 $154 $154 ($17) -9.94% $0 $141 $141 $14 $40 $123 $123 ($18) -12.77% $0 $551 $551 $0 $100 $563 $563 $12 2.18% $0 $7 $7 $0 $10 $7 $7 $0 0.00% $0 $4,000 $4 000 $315 $4 000 $4,000 $4,000 $0 0.00% $0 $7,100 $7.100 6�20 S4 690 $6,866 $6.866 6234) -3.30% LO Page 20 32 CITY OF MUSKEGO OPERATING EXPENSES September 28, 2021 PROPOSED 2022 BUDGET 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 2022 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2021 from 2021 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budge Budge Actual Projection Request Proposal Bud2et Budge Approval PUBLIC WORKS - WEED CUTTING DIVISION: 100.04.51.10.5101 SALARIES AND WAGES $28,240 $28,447 $28,778 $23,765 $34,981 $34,981 $26,208 $34,500 $34,914 $34,914 ($67) -0.19% $0 100.04.51.10.5201 FICA $2,126 $2,141 $2,166 $1,774 $2,676 $2,676 $1,963 $2,650 $2,671 $2,671 ($5) -0.19% $0 100.04.51.10.5202 PENSION $1,823 $1,522 $1,490 $1,555 $2,212 $2,212 $1,277 $2,500 $2,130 $2,130 ($82) -3.71% $0 100.04.51.10.5203 HEALTH $4,269 $3,960 $3,994 $4,529 $8,647 $8,647 $3,095 $4,000 $9,730 $9,730 $1,083 12.52% $0 100.04.51.10.5204 LIFE $153 $148 $147 $168 $105 $105 $112 $150 $124 $124 $19 18.10% $0 100.04.51.10.5704 OTHER SUPPLIES AND EXPENSES $237 $0 $678 217 $500 500 $0 500 $500 500 $0 0.00% $0 DPW - WEED CUTTING Total 3$ 6,848 3$ 6.217 3$ 7,253 3$ 2.007 4$ 9,121 4$ 9,121 3$ 2,656 4$ 4.300 5$ 0,069 5$ 0 069 $948 1.93% 5-0 PUBLIC WORKS - PARKS DIVISION: 100.04.51.11.5101 SALARIES AND WAGES $0 $144,457 $183,741 $131,732 $188,139 $188,139 $133,257 $190,000 $191,768 $191,768 $3,629 1.93% $0 100.04.51.11.5102 OVERTIME - PARKS $0 $1,394 $33 $506 $0 $0 $758 $1,000 $0 $0 $0 #DN/0! $0 100.04.51.11.5201 FICA $0 $10,980 $6,927 $9,946 $14,393 $14,393 $10,096 $14,615 $14,670 $14,670 $277 1.92% $0 100.04.51.11.5202 PENSION $0 $6,589 $4,888 $6,011 $11,898 $11,898 $6,883 $12,900 $12,097 $12,097 $199 1.67% $0 100.04.51.11.5203 HEALTH $0 $12,686 $44,250 $18,455 $36,503 $36,503 $15,298 $36,000 $48,480 $38,480 $1,977 5.42% $0 100.04.51.11.5204 LIFE $0 $287 $113 $149 $564 $564 $273 $450 $325 $325 ($239) -42.38% $0 100.04.51.11.5405 MAINT OF VEHICLES & EQUIP $0 $10,060 $16,339 $20,729 $15,000 $15,000 $6,933 $15,000 $15,000 $15,000 $0 0.00% $0 100.04.51.11.5410 RENTALS & LEASES $0 $117 $105 $0 $500 $500 $0 $500 $500 $500 $0 0.00% $0 100.04.51.11.5415 MAINT OF PAVILLIONS & GROUNDS $0 $25,274 $26,054 $30,197 $30,000 $30,000 $31,174 $35,000 $35,000 $35,000 $5,000 16.67% $0 100.04.51.11.5702 OPERATING SUPPLIES & EXPENSE $0 $8,732 $2,389 $3,279 $9,350 $9,350 $6,002 $9,350 $9,350 $9,350 $0 0.00% $0 100.04.51.11.5731 SMALL TOOLS & MINOR EQUIPMENT $0 $4,812 $2,963 $5,749 $5,000 $5,000 $80 $5,000 $5,000 $5,000 $0 0.00% $0 100.04.51.11.5735 GAS, OIL & LUBRICATION $0 $8,016 $8,550 $5,181 $10,500 $10,500 $1,468 $10,500 $10,500 $10,500 $0 0.00% $0 100.04.51.11.5801 PROFESSIONAL & CONSULTANT FEES $0 $674 $8,119 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.11.5820 CONTRACTED SERVICES $0 $70,406 $84,740 $75,828 $82,000 $82,000 $48,256 $82,000 $82,000 $82,000 $0 0.00% $0 100.04.51.11.5910 UTILITIES $0 $11,184 $18,295 $19,231 $21,750 $21,750 $18,832 $21,750 $21,750 $21,750 $0 0.00% $0 100.04.51.11.5915 UTILITY-SEWER/WATER USAGE $0 $0 $1,479 $0 $5,000 $5,000 $138 $5,000 $5,000 $5,000 $0 0.00% $0 100.04.51.11.5916 LIGHTING MAINTENANCE $0 $5,205 $-0 So $5,000 $5 000 $0 $5,000 5 000 $5,000 $0 0.00% $0 DPW - PARKS Total - 32$ 0.875 40$ 8,987 32$ 6,993 43$ 5,597 3$4 5.597 27$ 9,449 4$4 4.065 45$ 6,440 4$4 6,440 1$ 0 843 2.49% L0 TOTAL DPW DIVISIONS $2,338,543 $2,596,127 $2,631,164 $2,701.874 $2,910,718 $2,910,718 $2,061,349 $3,034.180 $3,003,166 $2,938.166 2$ 7,449 0.94 % L0 TOTAL PUBLIC WORKS $2.529.OR7 $2.R27.fi32 $2.Rfi0.409 $2.R71.R70 $3.Ofi4.594 $3Afi4594 $2.141.747 $3.17fi.145 $3.1fi0.OR9 $3.095.OR9 $$Q ¢2 2,92% $Q 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 $75,347 $45,381 $38,729 $38,922 $43,598 $43,598 $43,598 $43,598 $45,000 $45,000 $1,402 3.22% $0 100.05.06.00.6053 LAKE DENOON DISTRICT $0 So $0 $4580 $5,000 $5 000 4 698 $4698 $5,000 $5,000 $0 0.00% $0 PARADE/LML DISTRICT Total $84.347 5$ 4,381 4$ 7,729 5$ 2,502 5$ 7,598 5$ 7.598 5$ 7,296 5$ 7.296 5$ 9,000 5$ 9.000 $1,402 2.43% L0 33 Page 21 CITY OF MUSKEGO OPERATING EXPENSES September 28, 2021 PROPOSED 2022 BUDGET 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 2022 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2021 from 2021 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budge Budge Actual Projection Request Proposal Bud2et Budge Approval CULTURE. RECREATION & EDUCATION - LIBRARY: 100.05.71.00.5101 SALARY & WAGES $545,449 $581,394 $629,314 $658,759 $674,657 $674,657 $442,296 $677,200 $690,746 $690,746 $16,090 2.38% $0 100.05.71.00.5102 OVERTIME $0 $302 $1,391 $0 $2,000 $2,000 $0 $500 $2,000 $2,000 $0 0.00% $0 100.05.71.00.5201 FICA $42,496 $45,249 $48,325 $50,105 $53,234 $53,234 $33,821 $53,275 $54,831 $54,831 $1,597 3.00% $0 100.05.71.00.5202 PENSION $34,633 $35,714 $36,490 $38,899 $40,560 $40,560 $25,117 $41,000 $38,732 $38,732 ($1,827) -4.51% $0 100.05.71.00.5203 HEALTH $56,560 $63,476 $106,881 $106,781 $111,812 $111,812 $57,448 $90,000 $92,657 $92,657 ($19,155) -17.13% $0 100.05.71.00.5204 LIFE $1,287 $1,378 $1,196 $1,136 $1,464 $1,464 $750 $1,200 $1,404 $1,404 ($60) 4.07% $0 100.05.71.00.5229 HEALTH INSURANCE ALLOWANCE $20,390 $21,030 $19,200 $20,800 $19,200 $19,200 $16,000 $18,400 $24,000 $24,000 $4,800 25.00% $0 100.05.71.00.5302 MILEAGE $1,253 $2,027 $1,097 $318 $2,000 $2,000 $96 $2,000 $2,000 $2,000 $0 0.00% $0 100.05.71.00.5303 CONFERENCES & TRAINING $1,306 $3,021 $3,446 $3,828 $3,500 $3,500 $365 $3,500 $3,500 $3,500 $0 0.00% $0 100.05.71.00.5305 DUES & MEMBERSHIP $1,260 $823 $1,057 $1,054 $1,300 $1,300 $660 $1,300 $1,300 $1,300 $0 0.00% $0 100.05.71.00.5401 LIBRARY EQUIPMENT $17,643 $18,571 $22,202 $27,826 $18,000 $18,000 $12,189 $18,000 $19,900 $18,000 $0 0.00% $0 100.05.71.00.5415 MAINTENANCE OF BLDG & GROUNDS $36,406 $36,782 $47,719 $36,488 $36,700 $36,700 $20,277 $36,700 $45,200 $45,200 $8,500 23.16% $0 100.05.71.00.5505 COMPUTER CHARGES $26,936 $30,602 $37,033 $26,640 $38,300 $38,300 $29,366 $38,300 $42,086 $42,086 $3,786 9.89% $0 100.05.71.00.5602 TELEPHONE $225 $150 $150 $270 $720 $720 $0 $0 $648 $648 ($72) -10.00% $0 100.05.71.00.5701 OFFICE SUPPLIES AND EXPENSES $7,288 $8,009 $7,454 $9,052 $8,000 $8,000 $1,310 $8,000 $8,000 $7,500 ($500) -6.25% $0 100.05.71.00.5702 PROCESSING SUPPLIES $17,360 $17,333 $12,630 $16,525 $17,500 $17,500 $5,608 $17,500 $17,500 $16,500 ($1,000) -5.71% $0 100.05.71.00.5703 HOUSEKEEPING SUPPLIES $2,819 $2,117 $2,688 $2,937 $3,800 $3,800 $1,521 $3,800 $3,500 $3,500 ($300) -7.89% $0 100.05.71.00.5740 LIBRARY GRANT EXPENSE $2,193 $0 $1,549 $3,195 $3,863 $3,863 $0 $0 $0 $0 ($3,863) -100.00% $0 100.05.71.00.5752 LIBRARY FRIENDS EXPENSE $7,736 $0 $6,139 $5,214 $5,000 $5,000 $5,781 $5,700 $5,000 $5,000 $0 0.00% $0 100.05.71.00.5774 LIBRARY REPLACEMENT $257 $800 $690 $189 $1,300 $1,300 $84 $1,300 $1,300 $1,300 $0 0.00% $0 100.05.71.00.5835 HOUSEKEEPING SERVICES $36,588 $37,373 $35,792 $40,490 $44,760 $44,760 $26,040 $44,760 $45,300 $45,300 $540 1.21% $0 100.05.71.00.5910 GAS & ELECTRIC $70,823 $69,928 $71,572 $71,748 $74,000 $74,000 $32,810 $74,000 $74,000 $73,000 ($1,000) -1.35% $0 100.05.71.00.5915 SEWER & WATER $1,703 $1,703 $1,703 $2,032 $2,500 $2,500 $1,069 $2,500 $2,500 $2,500 $0 0.00% $0 100.05.71.00.6062 PROGRAMMING $5,771 $21,063 $5,935 $6,754 $6,000 $6,000 $3,768 $6,000 $7,000 $6,900 $900 15.00% $0 100.05.71.01.5711 PRINT MATERIALS $114,494 $110,911 $119,528 $113,162 $110,000 $110,000 $68,624 $110,000 $115,000 $113,500 $3,500 3.18% $0 100.05.71.02.5711 AUDIO VISUAL MATERIALS $51,118 $48,553 $42,286 $29,606 $38,900 $38,900 $17,214 $38,900 $38,900 $34,900 ($4,000) -10.28% $0 100.05.71.03.5711 ELECTRONIC MATERIALS $16,247 $16,294 17 087 $19,458 $21,819 $21,819 $13,771 $21,819 $21,819 $21,819 $_0 0.00% Vo LIBRARY Total $1,120,240 $1,174,602 $1,280,553 $1,293,266 $1,340,888 $1,340,888 $815,985 $1,315,654 $1,358,824 $1,348,824 $7936 0.59% $0 CULTURE. RECREATION & EDUCATION - PARKS HISTORICAL: 100.05.72.03.5702 OPERATING SUPPLIES & EXPENSES $586 $1,098 $2,346 $792 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.03.5820 CONTRACTED SERVICES $4,706 $4,656 $6,197 $4,572 $0 $0 $381 $0 $0 $0 $0 #DIV/0! $0 100.05.72.03.5910 UTILITIES $3,620 $4,751 $4,772 $4,308 $0 $0 $467 $0 $0 $0 $0 #DIV/0! $0 100.05.72.03.5915 SEWER AND WATER USAGE 727 848 848 842 Vo $0 $0 So Vo LO $0 #DIV/0! $0 PARKS -HISTORICAL Total $9,639 $11,354 $14,163 $10.515 $0 $0 $848 $0 $0 $0 $0 #DIV/0! $0 CULTURE. RECREATION & EDUCATION - PARKS H.S. ATHLETIC: 100.05.72.04.5420 FEE TO SCHOOL DISTRICT $3,490 $3,290 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.04.5820 CONTRACTED SERVICES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.04.5910 UTILITIES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.04.5915 SEWER AND WATER USAGE $0 $0 $0 $0 $0 $0 $0 $0 $0 So $0 #DIV/0! $0 PARKS-HS ATHLETIC FIELD Total $3 490 $3 290 Lo Lo Lo Lo $00 Lo LO Lo 50 #DIV/0! LO TOTAL PARKS 1$ 3,129 1$ 4,644 1$ 4,163 1$ 0.515 Lo Lo $848 Lo LO Lo LO #DIV/0! 5-0 34 Page 22 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2022 BUDGET 2017 2018 ACCOUNT Prior Year Prior Year NUMBER ACCOUNT TITLE Actual Actual CULTURE. RECREATION & EDUCATION - PW&D RECREATION ADMINISTRATION: 100.05.72.10.5101 SALARIES & WAGES $127,633 $124,042 100.05.72.10.5102 OVERTIME -ADMIN $1,147 $0 100.05.72.10.5201 FICA $9,393 $8,873 100.05.72.10.5202 PENSION $8,755 $8,307 100.05.72.10.5203 HEALTH $59,459 $56,827 100.05.72.10.5204 LIFE $182 $226 100.05.72.10.5229 HEALTH INS. ALLOWANCE $0 $0 100.05.72.10.5302 MILEAGE $164 $244 100.05.72.10.5303 CONFERENCES AND SPECIAL EVEN $50 $59 100.05.72.10.5305 DUES AND MEMBERSHIPS $1,018 $1,364 100.05.72.10.5401 COPIER MAINTENANCE $1,104 $738 100.05.72.10.5420 MNSD FACILITY USE FEES $0 $0 100.05.72.10.5506 COMPUTERCHARGES/E-PAY FEES $10,300 $11,350 100.05.72.10.5601 TELEPHONE $650 $670 100.05.72.10.5701 OFFICE SUPPLIES AND EXPENSES $2,083 $1,855 100.05.72.10.5702 OPERATING SUPPLIES AND EXPEN $216 $5,251 100.05.72.10.5820 CONTRACTED SERVICES $14,087 $15,106 100.05.72.10.6035 TICKET SALES EXPENSE $17,974 16 253 RECREATION -ADMINISTRATION Total 25$ 4.215 25$ 1.164 CULTURE. RECREATION & EDUCATION - RECREATION AQUATICS PROGRAM: 100.05.72.11.5101 SALARIES AND WAGES $0 $0 100.05.72.11.5110 INSTRUCTION RELATED $1,044 $510 100.05.72.11.5201 FICA $0 $0 100.05.72.11.6002 CRIMINAL HISTORY CHECKS $0 So RECREATION -AQUATICS Total $1.044 $510 CULTURE, RECREATION & EDUCATION - RECREATION ARTS & CRAFTS PROGRAM: 100.05.72.12.5101 SALARIES AND WAGES $0 $39 100.05.72.12.5110 INSTRUCTION RELATED $5,711 $3,902 100.05.72.12.5201 FICA $0 $3 100.05.72.12.5702 OPERATING SUPPLIES $0 $0 100.05.72.12.6002 CRIMINAL HISTORY CHECKS $0 So RECREATION -ARTS & CRAFTS Total $5,711 $3,943 CULTURE. RECREATION & EDUCATION - RECREATION ATHLETICS PROGRAM: 100.05.72.13.5101 SALARIES AND WAGES $15,384 $18,308 100.05.72.13.5102 OVERTIME - ATHLETIC PROG $0 $0 100.05.72.13.5110 INSTRUCTION RELATED $112,476 $102,000 100.05.72.13.5201 FICA $1,177 $1,401 100.05.72.13.5702 OPERATING SUPPLIES $7,274 $6,633 100.05.72.13.5820 CONTRACTED SERVICES $120 $712 100.05.72.13.6002 CRIMINAL HISTORY CHECKS 266 287 RECREATION -ATHLETICS Total $136,697 $129,340 September 28, 2021 2022 2022 2019 2020 2021 2021 8/31 2021 2022 2022 $ Change % Change 2022 Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2021 from 2021 COW Actual Actual Budge Budge Actual Projection Request Proposal Bud2et Budge Approval $129,494 $134,227 $135,723 $135,723 $89,245 $135,800 $137,763 $137,763 $2,040 1.50% $0 $614 $611 $0 $0 $1,836 $2,000 $0 $0 $0 #DIV/0! $0 $8,881 $9,099 $10,383 $10,383 $6,123 $10,500 $10,539 $10,539 $156 1.50% $0 $8,529 $9,102 $9,161 $9,161 $6,148 $9,200 $8,955 $8,955 ($207) -2.26% $0 $67,927 $62,836 $65,955 $65,955 $43,966 $66,000 $62,835 $62,835 ($3,120) -4.73% $0 $284 $291 $345 $345 $198 $325 $367 $367 $22 6.26% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $218 $78 $550 $550 $70 $200 $250 $250 ($300) -54.55% $0 $78 $96 $1,960 $1,960 $0 $500 $1,960 $1,960 $0 0.00% $0 $673 $1,027 $990 $990 $667 $1,100 $1,530 $1,530 $540 54.55% $0 $2,252 $2,091 $2,100 $2,100 $1,703 $2,300 $2,500 $2,500 $400 19.05% $0 $5,335 $4,705 $7,500 $7,500 $5,170 $7,500 $7,500 $7,500 $0 0.00% $0 $7,666 $13,799 $6,000 $6,000 $4,569 $5,000 $6,000 $6,000 $0 0.00% $0 $610 $720 $720 $720 $463 $720 $1,080 $1,080 $360 50.00% $0 $1,351 $2,651 $1,500 $1,500 $700 $1,500 $1,500 $1,500 $0 0.00% $0 $3,082 $673 $600 $600 $20 $200 $600 $600 $0 0.00% $0 $16,126 $1,760 $8,250 $8,250 $7,583 $8,000 $10,950 $10,950 $2,700 32.73% $0 13 413 $0 $0 $0 $_0 So $0 So $0 #DIV/01 $0 26$ 6,534 24$ 3.766 25$ 1,738 25$ 1.738 16$ 8,460 25$ 0.845 25$ 4,329 25$ 4.329 $2,591 1.03% L0 $213 $0 $200 $200 $0 $0 $0 $0 ($200) -100.00% $0 $720 $840 $900 $900 $0 $1,260 $0 $0 ($900) -100.00% $0 $16 $0 $15 $15 $0 $0 $0 $0 ($15) -100.00% $0 R 20 20 $_0 So $_0 $_0 20 -100.00% $949 $840 $1,135 $1,135 $0 $1.260 $0 $0 ($1,135) -100.00% $0 $0 $0 $90 $90 $0 $0 $0 $0 ($90) -100.00% $0 $4,455 $1,795 $3,660 $3,660 $0 $2,000 $0 $0 ($3,660) -100.00% $0 $0 $0 $7 $7 $0 $0 $0 $0 ($7) -100.00% $0 $0 $46 $160 $160 $358 $0 $0 $0 ($160) -100.00% $0 $D 10 10 $_0 $D $_0 $D 10 -100.00% $4,455 $1,841 $3,927 $3.927 $358 $2,000 $0 $0 $( 3.927) -100.00% $0 $20,828 $16,225 $22,496 $22,496 $16,280 $20,000 $28,072 $28,072 $5,577 24.79% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $46,730 $24,273 $42,302 $42,302 $17,207 $32,000 $59,874 $59,874 $17,572 41.54% $0 $1,593 $1,241 $1,721 $1,721 $1,246 $1,530 $2,013 $2,013 $292 16.97 % $0 $8,153 $8,019 $9,210 $9,210 $7,324 $10,000 $13,925 $13,925 $4,715 51.19% $0 $132 $132 $500 $500 $132 $264 $396 $396 ($104) -20.80% $0 203 $7 484 484 280 550 590 590 106 21.90% $0 $77,640 $49.897 $76,712 $76,712 $42,469 $64,344 $104,870 $104,870 $28,158 36.71% $0 Page 23 35 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2022 BUDGET September 28, 2021 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 2022 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2021 from 2021 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Bud2et Budge Actual Projection Request Proposal Bud2et Budge Approval CULTURE. RECREATION & EDUCATION - RECREATION SAFETY PROGRAM: 100.05.72.14.5101 SALARIES AND WAGES $1,067 $1,202 $1,208 $546 $1,106 $1,106 $686 $1,100 $1,120 $1,120 $14 1.27% $0 100.05.72.14.5110 INSTRUCTION RELATED $700 $850 $400 $0 $200 $200 $0 $0 $200 $200 $0 0.00% $0 100.05.72.14.5201 FICA $82 $92 $92 $42 $85 $85 $52 $84 $86 $86 $1 1.64% $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 $1,939 $1,622 $2,581 $802 $2,548 $2,548 $1,755 $2,547 $2,728 $2,728 $180 7.08% $0 100.05.72.14.5820 CONTRACTED SERVICES $2,253 $2758 $1,870 So $2,550 $2550 $0 $3315 $3,315 $3315 $765 30.00 % $0 RECREATION -SAFETY Total $6,040 $6.524 $6,151 $1.390 $6,638 $6.63R $2,494 $7,121 $7,599 $7.599 $961 14.47% LO CULTURE. RECREATION & EDUCATION - RECREATION CHILD CARE PROGRAM: 100.05.72.16.5101 SALARIES AND WAGES $70,543 $60,228 $44,123 $38,156 $63,060 $63,060 $44,883 $53,000 $86,413 $86,413 $23,353 37.03% $0 100.05.72.16.5201 FICA $5,393 $4,608 $3,375 $2,919 $4,824 $4,824 $3,434 $4,054 $6,610 $6,610 $1,786 37.02% $0 100.05.72.16.5301 TRAINING $0 $0 $53 $0 $75 $75 $0 $0 $0 $0 ($75) -100.00% $0 100.05.72.16.5702 OPERATING SUPPLIES $7,052 $7,442 $6,890 $3,946 $8,460 $8,460 $2,398 $5,500 $7,470 $7,470 ($990) -11.70% $0 100.05.72.16.5820 CONTRACTED SERVICES $6,336 $7,983 $5,015 $0 $5,475 $5,475 $1,914 $2,700 $3,950 $3,950 ($1,525) -27.85% $0 100.05.72.16.6002 CRIMINAL HISTORY CHECKS 122 364 203 224 238 238 $0 250 330 330 92 38.66% RECREATION -CHILD CARE Total $89,446 $80.625 $59,659 $45.245 $82,132 $82,132 $52,628 $65,504 $104,773 $104,773 $22,640 27.57% $0 CULTURE, RECREATION & EDUCATION - RECREATION LEAGUES PROGRAM: 100.05.72.17.5101 SALARIES AND WAGES $338 $602 $549 $160 $0 $0 $460 $460 $0 $0 $0 #DIV/0! $0 100.05.72.17.5201 FICA $26 $46 $42 $12 $0 $0 $35 $35 $0 $0 $0 #DIV/0! $0 100.05.72.17.5702 OPERATING SUPPLIES & EXPENSES $400 $1,281 $995 $120 $500 $500 $150 $150 $0 $0 ($500) -100.00% $0 100.05.72.17.5820 CONTRACTED SERVICES $0 $250 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.17.6002 CRIMINAL HISTORY CHECKS $0 So $_0 So Vo So Vo So $_0 LO $0 #DIV/01 $_0 RECREATION -LEAGUES Total $764 $2,180 $1,586 $292 $500 $500 $645 $645 $0 $0 ($500) -100.00% $0 CULTURE, RECREATION & EDUCATION - RECREATION VARIED INTERESTS PROGRAM: 100.05.72.18.5101 SALARIES AND WAGES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.18.5110 INSTRUCTION RELATED $2,753 $9,533 $10,357 $3,037 $13,562 $13,562 $745 $3,000 $13,440 $13,440 ($122) -0.90% $0 100.05.72.18.5201 FICA $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.18.5702 OPERATING SUPPLIES $263 $292 $31 $719 $0 $0 $0 $300 $750 $750 $750 #DIV/0! $0 100.05.72.18.5820 CONTRACTED SERVICES 187 So V 132 $1,320 $1,320 132 $1,000 1 320 $1,320 Vo 0.00% $0 RECREATION -VARIED INTERESTS Total $3203 $9,824 $10,388 $3.888 $14,882 $14,882 $877 S4,300 $15,510 $15,510 $628 4.22% $0 CULTURE. RECREATION & EDUCATION - RECREATION PARKS PROGRAM: 100.05.72.19.5101 SALARIES AND WAGES $10,911 $3,934 $3,039 $3,599 $12,060 $12,060 $5,694 $7,500 $28,803 $28,803 $16,742 138.82% $0 100.05.72.19.5201 FICA $835 $279 $232 $275 $923 $923 $436 $573 $2,203 $2,203 $1,281 138.82% $0 100.05.72.19.5702 OPERATING SUPPLIES AND EXPEN $99 $233 $0 $0 $1,050 $1,050 $1,819 $2,000 $1,050 $1,050 $0 0.00% $0 100.05.72.19.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $7 $7 $0 $10 10 $10 $3 42.860/. $0 RECREATION -PARKS Total 1$ 1 845 $4.446 $3,271 $3,874 1$ 4 040 1$ 4 040 $7,948 1$ 0 083 3$ 2 066 3$ 2 066 1$ 8 026 128.39 % L0 TOTAL RECREATION PROGRAMS 25$ 4.750 23$ 7,392 16$ 4,099 10$ 7.267 19$ 9,967 19$ 9.967 10$ 7,419 15$ 5.257 26$ 4,817 2$ 64.817 6$ 4 851 32.43 % Lo TOTAL RECREATION 50$ 8,965 48$ 8.556 43$ 0,633 35$ 1,034 45$ 1,704 45$ 1,704 27$ 5,878 40$ 6,102 51$ 9,146 51$ 9.146 6$ 7 442 14.93 % Lo TOTAL PARKS & RECREATION 52$ 2.094 50$ 3,200 44$ 4,796 36$ 1,549 45$ 1,704 $451,704 27$ 6,727 40$ 6,102 51$ 9,146 51$ 9.146 6$ 7 442 14.93 % Lo TOTAL CULTURE, RECREATION & EDUCATION $192fi.fiR1 $1932.1R2 1.773.07 $190731fi $1.R50.190 $1.R50.190 $1.150.00R $1979.052 1.9 $1.92fi.970 $7 IZ8. 4,15 % $0 36 Page 24 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2022 BUDGET 2017 2018 ACCOUNT Prior Year Prior Year NUMBER ACCOUNT TITLE Actual Actual CONSERVATION & DEVELOPMENT - PW&D PLANNING DIVISION: 100.06.18.01.5101 SALARIES AND WAGES $221,837 $235,424 100.06.18.01.5102 OVERTIME $5,739 $387 100.06.18.01.5201 FICA $16,848 $17,750 100.06.18.01.5202 PENSION $15,471 $15,786 100.06.18.01.5203 HEALTH $55,196 $40,733 100.06.18.01.5204 LIFE $305 $423 100.06.18.01.5229 HEALTH INSURANCE ALLOWANCE $4,800 $5,770 100.06.18.01.5301 TRAINING $0 $255 100.06.18.01.5302 MILEAGE $140 $87 100.06.18.01.5303 CONFERENCES & SPECIAL EVENTS $2,355 $1,085 100.06.18.01.5305 MEMBERSHIPS & DUES $485 $539 100.06.18.01.5405 VEHICLE MAINTENANCE $0 $0 100.06.18.01.5410 MAINT. & RENTAL OF EQUIP. - $3,772 $3,380 100.06.18.01.5506 COMPUTER CHARGES/CITY HALL $2,700 $4,700 100.06.18.01.5601 TELEPHONE/CITY HALL $715 $670 100.06.18.01.5701 OFFICE SUPPLIES $32 $435 100.06.18.01.5704 OTHER SUPPLIES AND EXPENSES $1,006 $1,921 100.06.18.01.5713 PRINT MATERIALS $0 $0 100.06.18.01.5801 PROFESSIONAL SERVICES $12,647 $35,686 100.06.18.01.5804 ECONOMIC DEVELOPMENT $4,165 $3,443 100.06.18.01.6010 COMPREHENSIVE PLAN $0 So CDD-PLAN DIVISION Total $348,214 $368,474 TOTAL CONSERVATION & DEVELOPMENT CAPITAL OUTLAY - INFORMATION TECHNOLOGY/POLICE/PUBLIC WORKS: 100.07.01.06.6501 COMPUTER REPLACEMENTS $14,835 $17,851 100.07.01.06.6502 MOBILE DEVICES $0 $0 100.07.01.06.6503 SERVERMOST REPLACEMENTS $6,962 $14,718 100.07.01.06.6504 SOCIAL MEDIA ARCHIVE $3,788 $3,833 100.07.20.01.6501 POLICE VEHICLE REPLACEMENT $111,248 $48,777 100.07.51.02.6502 MAJOR ROAD IMPROVEMENT $740,722 $734,547 100.07.51.07.6504 DPW VEHICLE REPLACEMENT $173,684 184 849 TOTAL CAPITAL OUTLAY $1.051.240 $1.004.574 CONTINGENCY (0.50% OF BUDGET -MINIMUM): 100.07.81.00.6601 CONTINGENCY FUND $Q $Q DEBT SERVICE - NON -DEPARTMENTAL: 100.08.06.00.6090 BANK SERVICE CHARGES 1$ 0.146 1$ 0.088 September 28, 2021 2022 2022 2019 2020 2021 2021 8/31 2021 2022 2022 $ Change % Change 2022 Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2021 from 2021 COW Actual Actual Budge Budge Actual Protection Request Proposal Bud2et Budge Approval $275,842 $295,175 $290,650 $290,650 $190,908 $291,495 $299,821 $299,821 $9,172 3.16% $0 $33 $0 $520 $520 $0 $250 $576 $576 $56 10.82% $0 $21,059 $22,103 $22,605 $22,605 $14,213 $22,575 $23,237 $23,237 $633 2.80% $0 $18,072 $19,267 $19,572 $19,572 $12,783 $19,690 $19,526 $19,526 ($46) -0.24% $0 $47,022 $64,073 $59,821 $59,821 $47,473 $69,050 $72,809 $67,809 $7,988 13.35% $0 $637 $648 $778 $778 $439 $650 $865 $865 $87 11.22% $0 $7,300 $3,920 $4,320 $4,320 $2,240 $3,360 $0 $0 ($4,320) -100.00% $0 $169 $100 $400 $400 $0 $400 $400 $400 $0 0.00% $0 $296 $0 $500 $500 $0 $150 $500 $500 $0 0.00% $0 $1,654 $346 $2,650 $2,650 $40 $1,000 $2,650 $2,650 $0 0.00% $0 $1,372 $982 $1,100 $1,100 $1,316 $1,100 $1,100 $1,100 $0 0.00% $0 $280 $0 $250 $250 $0 $150 $250 $250 $0 0.00% $0 $2,166 $2,229 $5,800 $5,800 $1,713 $4,000 $5,800 $5,800 $0 0.00% $0 $6,200 $6,144 $8,500 $8,500 $9,672 $8,500 $8,800 $8,800 $300 3.53% $0 $620 $720 $720 $720 $320 $720 $480 $480 ($240) -33.33% $0 $133 $499 $500 $500 $0 $500 $500 $500 $0 0.00% $0 $945 $1,117 $2,300 $2,300 $1,075 $2,300 $2,300 $2,300 $0 0.00% $0 $0 $0 $500 $500 $0 $500 $500 $500 $0 0.00% $0 $10,563 $2,025 $5,000 $5,000 $0 $5,000 $5,000 $5,000 $0 0.00% $0 $1,854 $2,018 $8,000 $8,000 $357 $8,000 $8,000 $8,000 $0 0.00% $0 So $-0 $0 $0 So $-0 So $0 #DIV/01 $0 $396,216 $421,367 $434,485 $434,485 $282,549 $439,390 $453,115 S448,115 $13,630 3.14% $0 21 21 4 4 4$� 4 4 4 5 2 2$$ 54Q QQ 4 11 4 11 1 ¢;i 3,14% D $19,156 $18,595 $20,000 $20,000 $19,884 $20,000 $18,000 $18,000 ($2,000) -10.00% $0 $9,784 $49,629 $20,000 $20,000 $17,982 $20,000 $10,000 $10,000 ($10,000) -50.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $3,828 $4,848 $4,925 $4,925 $5,148 $5,148 $5,200 $5,200 $275 5.58% $0 $101,413 $59,652 $211,700 $211,700 $109,624 $165,000 $211,700 $0 ($211,700) -100.00% $0 $727,567 $743,769 $750,000 $750,000 $473,994 $750,000 $750,000 $725,000 ($25,000) -3.33% $0 191 606 So $-0 So $-0 So $215,000 So $0 #DIV/01 $-0 9319111 G54 7yL1G1ci1�3710fEf: 36ZiI9LIiL1� 8iZ0i 3kBlli� Z1G437 3i7 $Q $Q $$2 0 0 $$ Qp $Q $o $$$ 9Q $$moo $1,000 1 22^ $Q $5,539 $6.887 $6,000 $6,000 $5,350 $6,000 $6,500 $6,500 $500 8.33% LO OTHER FINANCING USES: 100.30.80.00.9270 GF TRF TO COMP ABS FUND #270 $58,270 $108,550 $12,751 $202,052 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 $0 0.00% 100.30.80.00.9301 GF TRF TO DEBT SERV $0 $0 $0 $411 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.30.80.00.9410 TRF TO CAPITAL FROM GF $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! TOTAL OTHER FINANCING USES $�$ 2'/ 1 5 12 1 2 2 4 4 QQ $�QQQ QQ $�QQQ QQ $�QQQ $Q 0,00% TOTAL GENERAL FUND EXPENDITURES $14.347.534 $14.879.902 15.170.026 $15.608.852 16.440.785 $16.440.785 10.678.118 $16.391.700 $17919.373 $16.594.795 1 4 1 0,94 % GENERAL FUND BALANCE $6,212.058 $6,772.267 $7,275,043 $7,760.175 $6,520,775 $6,520.775 $7,674.340 $6,524,762 $7,674,340 $1,153,565 17.69% PER RESOLUTION #053-2015, UNASSIGNED FUND BALANCE (2 MONTHS EXP): $2.953.229 2.7 04 Page 25 CITY OF MUSKEGO General Fund Expenditures $18,000,000 $16,000,000 ■Other Financing Uses $14,000,000 ODebt Service ■Capital Outlay & Contingency $12,000,000 ■Conservation & Development $10,000,000 ■Culture, Recreation & Education GHealth & Human Services $8,000,000 OPublic Works $6,000,000 ■Public Safety ■General Government $4,000,000 $2,000,000 2021 Adopted - $16,440,785 2022 Proposed - $16,594,795 38 Page 26 CITY OF MUSKEGO General Fund Expenditures $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $(1,000,000) General Gov. Public Public Works Health & Culture, Rec Consery & Capital Debt Other Uses Safety Human & Ed. Dev. Outlay & Service Services Cont. ■2021Adopted -$16,440,785 $2,519,040 $7,424,000 $3,064,595 $3,850 $1,850,190 $434,485 $1,088,625 $6,000 $50,000 02022 Proposed - $16,594,795 $2,568,323 $7,654,798 $3,095,089 $3,800 $1,926,970 $448,115 $841,200 $6,500 $50,000 0Change - $154,010 $49,283 $230,798 $30,494 $(50) $76,780 $13,630 $(247,425) $500 $- 39 Page 27 SECTION 5 PROPOSED 2022 PERSONNEL BUDGET 40 Page 28 CITY OF MUSKEGO FULL TIME EQUIVALENT POSITION SUMMARY BY DEPARTMENT (Total City permanent positions, not including elected, seasonal or temporary employees) DEPARTMENT POSITION MAYOR HUMAN RESOURCE COORDINATOR ADMIN ASSISTANT FINANCE & ADMINISTRATION FINANCE & ADMINISTRATION DIRECTOR FINANCE & ADMIN ASSISTANT DIRECTOR ACCOUNT CLERK DEPUTY CLERK ASST DEPUTY CLERK -TREASURER FINANCE & ADMIN ASSISTANT ADMIN ASSISTANT - UTILITY BILLING LAW ATTORNEY ADMIN ASSISTANT LEGALINTERN COURT COURT CLERK MAINTENANCE MAINTENANCE INFORMATION TECHNOLOGY DIRECTOF INFORMATION TECHNOLOGY NETWORK ADMINISTRATOR COMPUTER TECHNICIAN GIS COORDINATOR POLICE POLICE CHIEF COMMUNITY RESOURCE OFFICER CAPTAIN DETECTIVE INVESTIGATOR LIEUTENANT SERGEANT (+ 1 K-9 OFFICER) K-9 OFFICER SCHOOL LIAISON OFFICER PATROL OFFICER CIVILIAN PERSONNEL PD ADMIN ASSISTANT DISPATCHER (requested position -July 1 st start date) PW&D - BUILDING INSPECTION ADMIN ASSISTANT PW&D - PLANNING PUBLIC WORKS & DEVELOPMENT DIRECTOR PLANNING MANAGER PLANNER GIS COORDINATOR ASSOCIATE PLANNER/ADMIN ASSISTANT CONSRV COOR/FORESTER CONSERVATION TECH BUDGETED FTE's 2021 2022 STATUS ADOPTED PROPOSED CHANGE Full -Time 1.00 1.00 Part -Time 0.25 0.25 1.25 1.25 0.00 Full -Time 1.00 1.00 Full -Time 1.00 1.00 Part -Time 1.50 0.00 Full -Time 1.00 1.00 Full -Time 1.00 2.00 Full -Time 1.00 1.00 Full -Time 1.00 1.00 7.50 7.00 (0.50) Full -Time 1.00 1.00 Part -Time 0.25 0.25 Temporary 0.50 0.50 1.75 1.75 0.00 Full -Time 1.00 1.50 1.00 1.50 0.50 Full -Time 1.00 1.00 0.00 Full -Time 1.00 1.00 Full -Time 1.00 1.00 Full -Time 1.00 1.00 Full -Time 0.50 0.50 3.50 3.50 0.00 Full -Time 1.00 1.00 Full -Time 1.00 1.00 Full -Time 2.00 1.00 Full -Time 3.00 2.00 Full -Time 0.00 1.00 Full -Time 4.00 4.00 Full -Time 6.00 6.00 Full -Time 2.00 1.00 Full -Time 3.00 3.00 Full -Time 17.00 22.00 39.00 42.00 3.00 Full -Time 1.00 1.00 Full -Time 9.00 9.00 10.00 10.00 0.00 Full -Time 0.50 0.50 0.50 0.50 0.00 Full -Time 0.50 0.50 Full -Time 1.00 1.00 Full -Time 0.00 1.00 Full -Time 0.50 0.50 Full -Time 1.00 0.00 Full -Time 1.00 1.00 Part -Time 0.48 0.48 4.48 4.48 0.00 Page 29 41 CITY OF MUSKEGO FULL TIME EQUIVALENT POSITION SUMMARY BY DEPARTMENT (Total City permanent positions, not including elected, seasonal or temporary employees) BUDGETED FTE's 2021 2022 DEPARTMENT POSITION STATUS ADOPTED PROPOSED CHANGE PW&D - ENGINEERING PUBLIC WORKS & DEVELOPMENT DIRECTOR Full -Time 0.50 0.50 CIVIL TECH LEADER Full -Time 0.00 0.00 ADMIN ASSISTANT Full -Time 0.50 0.50 ENGINEERING INTERN Part -Time 0.50 0.00 1.50 1.00 (0.50) 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 13.00 13.00 ADMIN ASSISTANT Full -Time 0.50 0.50 19.50 19.50 0.00 LIBRARY LIBRARY DIRECTOR Full -Time 1.00 1.00 HEAD OF REFERENCE Full -Time 1.00 1.00 CIRCULATION SUPERVISOR Full -Time 1.00 1.00 ADMINISTRATIVE SERVICES 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 7.00 7.00 ADMIN ASSISTANT Full -Time 0.50 0.50 11.50 11.50 0.00 TOTALS 118.78 121.28 2.50 Organizational structure updatae in Court, IT and Public Works Departments; increase of 2.5 FTE's from adopted 2021 Budget to Proposed 2022 Budget. Note: Information presented above indicates departments where staff are generally assigned. Does not in every case reflect 100% of where the position is allocated. It is proposed for 2022 that some Departments may share staff either formally or informally to make full use of existing staff. September 28th, 2021 ►y: Page 30 CITY OF MUSKEGO General Fund Personnel Expenditures $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 General Government Public Safety Public Works Culture, Recreation & Consery & Developmnt Education ■2021 Proposed-$10,692,381 $1,360,257 $5,856,060 $1,786,095 $1,291,704 $398,265 ■2022Proposed -$10,692,381 $1,399,777 $6,014,298 $1,792,355 $1,353,663 $415,195 OChange - $132,800 $39,520 $158,238 $6,260 $61,959 $16,930 43 Page 31 SECTION 6 PROPOSED 2022 DEBT SERVICE BUDGETS 44 Page 32 CITY OF MUSKEGO DEBT SERVICE FUND SUMMARY PROPOSED 2022 BUDGET September 28, 2021 FUND ACTIVITY FUND NUMBER FUND DESCRIPTION l/l/2022 BEGINNING BALANCE REVENUES PRINCIPAL & INTEREST PAYMENTS OTHER SOURCES/ (USES) 12/31/2022 ENDING BALANCE 301 GENERAL DEBT $382,120 $2,242,000 $3,966,708 $1,391,906 $ 49,317 303 CDA LEASE REVENUE $0) $0 $0 $0 $ (0) Total: $ 382,119 $ 2,242,000 $ 3,966,708 $ 1,391,906 $ 49,317 45 Page 33 CITY OF MUSKEGO DEBT SERVICE FUND PROPOSED 2022 BUDGET ACCOUNT NUMBER ACCOUNT TITLE 301.07.00.00.4531 INTEREST ON INVESTMENTS 301.07.85.00.4001 GENERAL PROPERTY TAXES 301.07.85.00.4140 BABS REIMBURSEMENT 301.07.85.00.4536 PROCEEDS ON LONG-TERM DEBT 301.07.85.00.4537 PREMIUM ON DEBT ISSUANCE 301.20.85.00.8001 USE OF FUND BALANCE 301.20.85.00.8215 TRF FROM CONSERV FUND 301.20.85.00.8265 TRF FROM CDA FUND 301.20.85.00.8228 TRF FROM TIE #8 301.20.85.00.8220 TRF FROM TIE RESIDUAL 301.20.85.00.8230 TRF FROM TID #10 301.20.85.00.8231 TRF FROM TID, #11 301.20.85.00.8303 TRF FROM CDA LEASE DEBT 301.20.85.00.8902 PROCEEDS FROM DEBT ISSUANCE 301.20.85.00.8401 TRF FROM CAPITAL BRWG 301.20.85.00.8408 TRF FROM TID #8 CAPITAL 301.20.85.00.8411 TRF FROM TID #11 301.07.85.00.7001 PRINCIPAL 301.07.85.00.7002 INTEREST 301.07.85.00.7003 UNDERWRITER/DISCOUNT FEES 301.07.85.00.7006 PAYMENT TO ESCROW AGENT/LEI` 301.07.85.00.7008 RADIO SYSTEM CAPITAL COSTS REVENUES Total EXPENDITURES Total GENERAL DEBT Total FUND BALANCE: 303.07.00.00.4531 INTEREST ON INVESTMENTS 303.20.85.00.8001 USE OF FUND BALANCE 303.20.85.00.8265 TRF FROM CDA FUND #265 303.07.85.00.7001 PRINCIPAL - CDA 303.07.85.00.7002 INTEREST - CDA 303.30.00.00.9229 TRF TO TID #9 303.30.00.00.9301 TRF TO GENERAL DEBT SERV REVENUES Total EXPENDITURES Total CDA LEASE DEBT Total FUND BALANCE: September 28, 2021 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 $ Change % Change Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2021 from 2021 COW Actual Actual Actual Actual Budget BudLet Actual Projection Reuuest Budge Budge Approval $21,865 $53,922 $59,375 $8,534 $15,000 $15,000 $0 $4,000 $2,000 ($13,000) -86.67% $0 $2,139,345 $2,139,345 $2,139,345 $2,190,000 $2,240,000 $2,240,000 $2,240,000 $2,240,000 $2,240,000 $0 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $22,780,000 $1,444,690 $3,414,000 $0 $0 $0 $0 $0 $0 0.00% $0 $0 $566,837 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $0 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $190,355 $190,355 #DIV/0! $0 $130,517 $86,558 $154,180 $113,394 $61,823 $61,823 $61,810 $61,810 $0 ($61,823) -100.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $636,362 $849,745 $780,294 $1,893,956 $853,800 $853,800 $853,800 $848,165 $890,065 $36,265 4.25% $0 $0 $0 $142,572 $173,533 $173,533 $173,533 $173,533 $198,533 $211,486 $37,953 21.87% $0 $0 $0 $0 $0 $0 $0 $0 $169,187 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 $0 $2,425,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $173,316 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $32,622 $47,123 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $1,991,018 $1,866,690 $2,171,988 $4,221,977 $2,967,679 $2,967,679 $2,712,596 $3,019,679 $2,722,416 ($245,263) -8.26% $0 $1,068,220 $1,299,233 $1,843,100 $1,520,647 $1,394,888 $1,394,888 $682,924 $1,293,787 $1,234,781 ($160,107) -11.48% $0 $0 $350,809 $0 $22,948 $0 $0 $0 $0 $0 $0 0.00% $0 $0 $25,125,000 $1,550,000 $3,375,000 $0 $0 $0 $0 $0 $0 0.00% $0 9,51 $9,510 $9,510 9510 $9,510 9510 $9,510 9510 $9,512 $2 0.00% $3,201,405 $29,048,530 $4,820,457 $7,893,417 $3,444,156 $3,444,156 $3,429,143 $3,621,695 $3,633,90 $189,750 5.51% 3 068 747 $28,651,243 $5,574,598 $9,150,082 $4,372,077 $4,372,077 $3,405,030 $4,322,975 $3,966,708 405 369 -9.27% $0 132 658 $397,287 754 141 ($1,256,665) 927 921 927 921 24 113 701 280 332 803 595 118 0.001/o 2 1 53,094.206 2.340,065 51,083.400 155 4 15 47 2 4 1 $ $2 12 $4Q 31 1 1 2 -68 28% $Q $3,708 $8,369 $10,109 $2,318 $4,000 $4,000 $0 $0 $0 ($4,000) -100.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $167,500 $163,000 $210,000 $205,000 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $150,000 $150,000 $200,000 $200,000 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $17,500 $13,000 $10,000 $5,000 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $475,616 $475,616 $0 $296,748 $0 ($475,616) -100.00% $0 $0 $0 $0 $0 $0 So $169,187 $0 $0 #DIV/0! $0 $171,208 $171,369 $220,109 $207,318 $4 000 $4,000 So $0 ($4,000) -100.00% $0 167 50 $163,000 $210,000 205 000 $475,616 475 616 L $465,935 ($475,616) -100.00% $3708 $8,369 $10,109 $2,318 $471 616 471 616 465 935 So $471,616 0.001/o $0 �44 1313 �9�i 5 $45 5 82 H2 $45 $0 $0 J2 99% $0 $3.142A55 $3.547.711 $2.R03.6R1 $1.549.334 SI94 79 $j49.29 $2.R27.794 $ $2.11 $9 1 fS100,4R01 -67,08% I$� Page 34 46 CITY OF MUSKEGO GENERAL LONG-TERM OBLIGATIONS ACCOUNT GROUP AS OF DECEMBER 31, 2021 ORIGINAL ISSUE INTEREST DATE OF PRINCIPAL INTEREST AMOUNT OF RATE LOAN PAYABLE PAYABLE LOAN Bond - Refunding 2.5-4.75 04/27/10 5/1/08-24 4/1 & 10/1 5,575,000 Bond - Refunding 2.0-4.00 10/22/13 4/1/14-31 4/1 & 10/1 11,805,000 Note 2.0-3.125 10/22/13 4/1/14-23 4/1 & 10/1 810,686 Bond - Refunding 1.0-3.00 11/26/13 4/1/14-22 4/1 & 10/1 9,550,000 Refunding Debt (County) - 12/31/14 2/15/15-22 - 76,082 Bond - Refunding 2.0-4.00 8/01/18 6/1/19-38 3/1 & 9/1 22,780,000 State Loan (Refund 2016) 3.750 7/31/19 3/1/20-29 3/15 1,444,690 TOTAL LONG-TERM INDEBTEDNESS DEBT LIMIT — 2021 Equalized Value of Taxable Property within City's Jurisdiction 5% Limit Debt Limit as of December 31, 2021 Total General Obligation Debt Outstanding at December 31, 2021 Total General Obligation Utility Debt Outstanding at December 31, 2021 Available Debt Capacity for 2021 301.07.85.00.7001 301.07.85.00.7008 BALANCE 302.20.00.00.8902 BALANCE OUTSTANDING 303.07.85.00.7001 OUTSTANDING 12/31/20 ADDITIONS REDUCTIONS PAYMENTS 12/31/21 3,375,000 0 0 700,000 2,675,000 10,706,375 0 0 280,500 10,425,875 458,843 0 0 91,785 367,058 400,000 0 0 2,575,000 (2,175,000) 19,022 0 0 9,510 9,512 21,780,000 0 0 635,000 21,145,000 1,304,998 0 0 139,692 1,165,306 52,041,458 38,044,238 0 0 4,431,487 33,612,751 $3,479,899,800 $33,612,751 $2,234,789 $138,147,450 79.4 ° Page 35 47 CITY OF MUSKEGO General Obligation Total Debt Service Payments 4)500)000 riff I "M 1i - 5005000 - r ■Interest I1,392,266I1,315,830I1,236,006I1,170,760I1,124,048I1,064,910I 996,584 1934,509 1701,718 1630,193 OTotal 4,134,947 3,568,726 3,661,289 2,702,793 2,712,832 2,865,443 2,788,867 2,848,542 2,503,968 2,539,818 Note: Payments continue through 2038 and include past TID related debt (approximately 13% of total debt). 48 Page 36 SECTION 7 PROPOSED 2022 SPECIAL REVENUE BUDGETS 49 Page 37 CITY OF MUSKEGO SPECIAL REVENUE FUNDS SUMMARY PROPOSED 2022 BUDGET September 28, 2021 PROJECTED FUND ACTIVITY FUND NUMBER FUND DESCRIPTION PAGE # 1/1/2022 BEGINNING BALANCE REVENUES EXPENSES OTHER SOURCES/ (USES) 12/31/2022 ENDING BALANCE 202 PARK DEDICATION FUND 39 1,307 166,752 319,000 319,000 168,059 203 PARK IMPROVEMENT FUND 39 253,663 10,000 263,663 0 0 205 REFUSE & RECYCLING 40 1,004,149 1,508,350 1,547,211 0 965,288 206 REVOLVING LOAN 40 201,366 2,198 0 0 203,564 207 EPI/FUTURE PARKLAND STANDING COMMITTEE 41 123,635 10,025 3,500 0 130,160 210 LANDFILL 41 1,619,859 1,830,993 55,000 2,169,000 1,226,852 214 WELL TESTING RESERVE 41 710,867 750 0 0 711,617 215 LAND & OPEN SPACE CONSERVATION 42 359,667 156,300 74,916 100,000 341,051 216 STORM WATER 42 147,708 325 142,167 0 5,866 220 RESIDUAL TIF/CAPITAL IMPROVEMENT 43 485,727 3,309 0 0 489,036 228 TID #8 - FREEDOM SQUARE 43 0 0 0 0 0 229 TID #9 - CDA 43 0 0 0 0 0 230 TID #10 - MOORLAND GATEWAY 43 0 989,215 99,150 890,065 0 231 TID #11 - PARKLAND TOWNE CENTER 44 28,323 412,487 229,325 211,486 0 263 PARK ARTHUR BASEBALL FIELD 44 0 45,500 15,909 0 29,591 265 COMMUNITY DEVELOPMENT AUTHORITY 44 190,355 0 0 190,355 0 270 COMPENSATED ABSENCES FUND 44 2,146,134 5,000 161,475 50,000 2,039,659 Total: $7,272,760 $5,141,204 $2,911,315 ($3,191,906) $6,310,743 All Page 38 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2022 BUDGET September 28, 2021 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 S Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2021 from 2021 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Bud2et Budge Actual Projection Request Bud2et Bud2et Approval PARK DEDICATION: 202.08.94.74.4150 GOVERNMENT GRANTS $6,742 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.4531 INTEREST ON INVESTMENTS $5,098 $6,088 $1,980 $639 $750 $750 $0 $300 $200 ($550) -73.33% $0 202.08.94.74.4537 PARKS DEPT-WATER BUGS PYMT $7,078 $8,485 $7,612 $5,570 $8,304 $8,304 $1 $1 $1 ($8,303) -99.99% $0 202.08.94.74.4538 BB FIELD SPONSOR/REIMB/RENT $0 $3,585 $37,425 $22,580 $0 $0 $25,575 $0 $0 $0 #DIV/O! $0 202.08.94.74.4351 BOAT LAUNCH DURHAM $938 $712 $1,192 $1,534 $80 $80 $696 $1,500 $1,200 $1,120 1400.00% $0 202.08.94.74.4353 BOXHORN LEASE $0 $1,025 $6,897 $6,670 $8,000 $8,000 $0 $0 $0 ($8,000) -100.00°% $0 202.08.94.74.4355 BOAT LAUNCH BOXHORN $6,735 $4,894 $4,292 $6,744 $4,500 $4,500 $2,478 $5,000 $5,000 $500 11.11% $0 202.08.94.74.4350 BOAT LAUNCH LAKE DENOON $2,898 $3,025 $3,293 $3,694 $3,000 $3,000 $1,869 $3,000 $3,000 $0 0.00% $0 202.08.94.74.4352 BOAT LAUNCH LAKE ACCESS $291 $260 $335 $391 $300 $300 $323 $500 $350 $50 16.67% $0 202.08.94.74.4552 DONATIONS/MISC REIMB $18,137 $7,428 $2,080 $46,219 $101,500 $101,500 $1,962 $2,000 $7,000 ($94,500) -93.10% $0 202.08.94.74.4560 LANDFILL HOST FEES $181,462 $212,232 $197,097 $206,625 $185,000 $185,000 $185,000 $365,000 $150,000 ($35,000) -18.92% $0 202.08.94.74.4602 FESTIVAL RENT $0 $0 $750 $900 $900 $900 $1 $1 $1 ($899) -99.89% $0 202.20.00.00.8210 TRANSFER FROM LANDFILL FUND $100,000 $0 $0 $250,000 $250,000 $250,000 $250,000 $250,000 $319,000 $69,000 27.60% $0 202.20.00.00.8220 TRF FROM CAP IMPROV/TIF RESIDU $0 $0 $0 $0 $230,000 $230,000 $230,000 $230,000 $0 ($230,000) -100.00% $0 202.08.94.74.6528 PARKS - IDLE ISLE BOAT ACCESS $0 $2,908 $0 $0 $0 $0 $3,338 $4,000 $0 $0 #DIV/O! $0 202.08.94.74.6530 PARKS - PARK ARTHUR $17,000 $0 $81,444 $16,509 $750,000 $750,000 $447 $798,500 $66,500 ($683,500) -91.13% $0 202.08.94.74.6531 PARKS - BB FIELD PREP/RENO $0 $15,256 $62,420 $41,185 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.6532 PARKS - LITTLE MUSKEGO LAKE $0 $0 $17,687 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.6533 PARKS - ATHLETIC FIELDS $0 $0 $0 $0 $230,000 $230,000 $230,000 $230,000 $0 ($230,000) -100.00 % $0 202.08.94.74.6537 PARKS - LEE HUBKA PARK $0 $0 $16,410 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6538 PARKS - TOWN HALL $0 $0 $490 $53,293 $0 $0 $20,000 $20,000 $11,500 $11,500 #DIV/0! $0 202.08.94.74.6539 PARKS - DURHAM LAUNCH $0 $1,153 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.6541 PARKS - MOORLAND SKATE BOARD $4,451 $0 $0 $0 $0 $0 $0 $0 $18,500 $18,500 #DIV/O! $0 202.08.94.74.6570 PARKS - HORN PARK $2,125 $810 $0 $5,646 $5,500 $5,500 $5,500 $5,500 $7,000 $1,500 27.27% $0 202.08.94.74.6571 PARKS - DENOON PARK $26,956 $12,128 $0 $2,150 $2,500 $2,500 $2,500 $2,500 $17,750 $15,250 610.00% $0 202.08.94.74.6572 PARKS - BLUHM PARK $1,500 $10,844 $997 $7,913 $6,000 $6,000 $7,070 $7,070 $51,750 $45,750 762.50% $0 202.08.94.74.6573 PARKS - OFF ROAD TRAILS $51,963 $366,340 $11,318 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.6575 PARKS-KURTHPARK $375 $198,952 $49,180 $2,150 $3,500 $3,500 $1,780 $3,500 $11,000 $7,500 214.29% $0 202.08.94.74.6576 PARKS - VETERANS MEMORIAL $0 $425 $0 $0 $0 $0 $0 $0 $6,500 $6,500 #DIV/O! $0 202.08.94.74.6577 PARKS - JENSENPARK $0 $13,422 $0 $2,150 $2,500 $2,500 $2,500 $2,500 $16,750 $14,250 570.00% $0 202.08.94.74.6578 PARKS - MANCHESTER $2,200 $0 $0 $0 $40,000 $40,000 $88,028 $145,000 $0 ($40,000) -100.00% $0 202.08.94.74.6579 PARKS - IDLE ISLE $20,652 $2,700 $57,280 $39,948 $0 $0 $6,414 $6,414 $41,500 $41,500 #DIV/O! $0 202.08.94.74.6581 PARKS - LIONS $31,053 $8,298 $1,585 $0 $0 $0 $0 $0 $45,250 $45,250 #DIV/O! $0 202.08.94.74.6582 PARKS - SCHMIDT $0 $0 $3,690 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6584 PARKS - OTHER EXPENSES $15,446 $12,103 $40,867 $17,686 $15,000 $15,000 $5,604 $15,000 $25,000 $10,000 66.67% $0 202.08.94.74.6585 PARKS-BOXHORN $0 $1,153 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6586 PARKS - MOORLAND $0 So $1,322 So $_0 So $_0 So $_0 $_0 #DIV/O! $_0 REVENUES Total $329,378 $247,734 262 952 $551,567 $792,334 $792,33 $697,905 $857,302 $485,752 306 582 -38.69% $0 EXPENDITURES Total $173,721 $646,494 344 689 $188,629 $1,055,000 $1,055,00 $373,182 $1,239,98 $319,000 736 000 -69.76% PARK DEDICATION Total $155,657 $398 760 $81 737 $362,938 262 666 $262 666 324 723 $382 682 166 752 $429,418 -163.48 % $0 FUND BALANCE: 5142 7$ $2145 $3$128 �121 i2 $12132 �79$ 21 $1 11 $16$ QS $4 38,52% $0 Note: $37,000 is reserved for future lauch related maintenance. PARKIMPROVEMENT: 203.08.94.74.4427 PARK - SUBDIVIDER FEES $92,169 $11,286 $131,248 $30,096 $10,000 $10,000 $18,810 $20,000 $10,000 $0 0.00% $0 203.08.94.74.4531 INTEREST ON INVESTMENTS $630 $2,010 $3,265 $1,118 $500 $500 $0 $250 $0 ($500) -100.00% $0 203.20.00.00.8210 TRF FROM LANDFILL $340,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 203.30.00.00.9210 TRF TO LANDFILL $0 $0 $0 $0 $0 $0 $0 $0 $263,663 $263,663 #DIV/O! $0 203.08.94.74.6501 PARKS - PROJECTS $299,206 $59,455 $13,398 $00 $0 $00 $0 So $0 $_0 #DIV/O! $_0 REVENUES Total $92,799 $13,296 134 513 $31,214 10 500 $10,500 18 810 $20,250 10 000 500 -4.76% EXPENDITURES Total $299,206 $59,455 $13,398 $0 $0 $0 $0 So $263,663 $_0 0.00% PARK IMPROVEMENT Total 206 407 46 158 $121,114 $31,214 10 500 $10,500 18 810 $20,250 253 663 500 -4.76% FUND BALANCE: 12 24 $81,085 2 2 1 2 41 24 1 24 1 2S 52.22322 25 52 24 1 -11 0,00% $Q Page 39 51 CITY OF MUSKEGO SPECIAL REVENUE FUNDS September 28, 2021 PROPOSED 2022 BUDGET 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 S Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2021 from 2021 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval REFUSE & RECYCLING: - INCREASE FEES 205.03.00.00.4137 RECYCLING GRANT FUNDS $92,091 $87,233 $11,536 $0 $10,000 $10,000 $73,238 $73,238 $75,000 $65,000 650.00% $0 205.03.00.00.4339 RECYCLING -CURBSIDE USER CHARGE $341,859 $343,759 $346,320 $348,492 $348,000 $348,000 $175,168 $350,000 $460,000 $112,000 32.18% $0 205.03.00.00.4531 INTEREST INCOME $5,396 $14,473 $19,461 $5,035 $10,000 $10,000 $0 $2,500 $1,250 ($8,750) -87.50% $0 205.03.00.00.4552 WASTE MANAGEMENT FEES $34,861 $33,493 $93,377 $83,566 $50,000 $50,000 $52,695 $85,000 $80,000 $30,000 60.00% $0 205.03.00.00.4810 RECYCLING PENALTY $1,850 $2,088 $2,124 $400 $2,000 $2,000 $0 $250 $100 ($1,900) -95.00% $0 205.03.00.00.5101 SALARIES & WAGES $86,247 $77,340 $97,000 $92,746 $128,790 $128,790 $17,792 $95,000 $141,688 $12,898 10.01% $0 205.03.00.00.5102 OVERTIME - RECYCLING $8 $591 $0 $118 $455 $455 $35 $100 $181 ($274) -60.21% $0 205.03.00.00.5201 FICA $6,522 $5,878 $7,357 $7,037 $9,972 $9,972 $1,394 $7,500 $10,954 $982 9.85% $0 205.03.00.00.5202 PENSION $5,239 $5,227 $6,001 $5,587 $8,157 $8,157 $1,209 $6,450 $8,775 $618 7.57°% $0 205.03.00.00.5203 HEALTH INSURANCE $9,783 $10,538 $13,689 $12,551 $30,312 $30,312 $1,941 $15,000 $34,509 $4,197 13.84% $0 205.03.00.00.5204 LIFE INSURANCE $233 $241 $223 $270 $375 $375 $85 $250 $567 $192 51.12% $0 205.03.00.00.5229 HEALTH INS. ALLOWANCE $768 $768 $768 $848 $1,108 $1,108 $639 $850 $1,326 $218 19.68% $0 205.03.00.00.5702 RECYCLING - SUPPLIES $0 $829 $0 $847 $500 $500 $872 $900 $1,000 $500 100.00% $0 205.03.00.00.5704 OTHER SUPPLIES/EXP - RECYCLING $2,029 $1,235 $838 $668 $1,500 $1,500 $0 $500 $1,500 $0 0.00% $0 205.03.00.00.5805 ATTORNEY SERVICES $0 $0 $0 $0 $1,000 $1,000 $0 $0 $1,000 $0 0.00% $0 205.03.00.00.5820 RECYCLING - OUTSIDE SERVICES $307,475 $307,802 $316,466 $332,406 $400,000 $400,000 $294,132 $500,000 $525,000 $125,000 31.25% $0 205.03.00.00.6001 NOTICES AND PUBLICATIONS $0 $3,260 $5,049 $0 $2,500 $2,500 $0 $1,250 $2,500 $0 0.00% $0 205.03.00.00.6056 OUTSIDE SERVICES- YARD WASTE $21,138 $17,043 $17,429 $21,497 $25,000 $25,000 $11,474 $20,000 $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 $664,596 $668,280 $671,873 $677,716 $675,000 $675,000 $340,540 $680,000 $890,000 $215,000 31.85% $0 205.03.30.00.4810 REFUSE PENALTY $8,849 $8,999 $8,970 $5,180 $8,750 $8,750 $0 $2,500 $2,000 ($6,750) -77.14% $0 205.03.30.00.5101 SALARIES AND WAGES $21,697 $21,930 $22,904 $25,418 $24,950 $24,950 $14,122 $22,000 $22,927 ($2,023) -8.11% $0 205.03.30.00.5102 OVERTIME - REFUSE $8 $0 $0 $137 $272 $272 $35 $50 $0 ($272) -100.00% $0 205.03.30.00.5201 FICA $1,678 $1,712 $1,781 $1,973 $2,014 $2,014 $1,125 $1,675 $1,855 ($159) -7.91% $0 205.03.30.00.5202 PENSION $1,458 $1,469 $1,502 $1,716 $1,545 $1,545 $961 $1,485 $1,490 ($55) -3.53% $0 205.03.30.00.5203 HEALTH INSURANCE $2,567 $2,859 $2,974 $3,288 $3,298 $3,298 $939 $1,000 $0 ($3,298) -100.00% $0 205.03.30.00.5204 LIFE INSURANCE $83 $91 $100 $74 $79 $79 $50 $75 $113 $34 43.04% $0 205.03.30.00.5229 HEALTH INS. ALLOWANCE $768 $768 $768 $848 $1,108 $1,108 $639 $850 $1,326 $218 19.68% $0 205.03.30.00.5704 OTHER SUPPLIES & EXPENSES $6,442 $5,325 $5,887 $4,535 $7,500 $7,500 $4,180 $5,000 $5,500 ($2,000) -26.67% $0 205.03.30.00.5820 CONTRACTED SERVICES $536,007 $549,260 $561,560 $578,462 $580,000 $580,000 $403,511 $695,000 $700,000 $120,000 20.69% $0 205.03.30.00.6057 ADMINISTRATIVE CHARGES $5,000 5 00 $5,000 $5,000 5 000 $5,000 2 500 $5,000 5 000 $-0 0.00% REVENUES Total $1,149,502 $1,158,326 $1,153,660 $1,120,390 $1,103,750 $1,103,75 $641,641 $1,193,488 $1,508,350 $404,600 36.66% EXPENDITURES Total $1,020,150 $1,024,164 $1,072,297 $1,101,025 $1,290,435 $1,290,435 $760,136 $1,384,935 $1,547,211 $256,776 0.00% $0 REFUSE & RECYCLING Total $129,352 $134,161 $81,363 $19,365 186 685 186 685 118 495 191 447 38 861 147 824 -79.18% FUND BALANCE: ZQ¢ 1,094•g67 1 1 2 1 1 1 11 1 11 1 1 1 4 14 5 2 tS43,6231 4322% $Q REVOLVING LOAN: 206.06.00.00.4141 WDF GRANT $0 $0 $320,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.06.00.00.4530 INTEREST ON NOTES $2,020 $2,475 $3,164 $2,753 $2,295 $2,295 $1,311 $2,295 $1,848 ($447) -19.48% $0 206.06.00.00.4531 INTEREST ON INVESTMENTS $1,583 $3,689 $4,886 $1,404 $2,000 $2,000 $548 $750 $350 ($1,650) -82.50% $0 206.06.00.00.4536 WDF - OTHER INCOME $0 $2,204 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.06.00.00.6056 OTHER EXPENSE $0 $0 $90 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.06.00.00.6057 ADMINISTRATIVE CHARGES $12,129 $5,888 $430 $40 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.30.00.00.9410 TRF TO CAPITAL EQUIP FUND Mo $-0 $-0 $400,000 $400,000 400 000 $400,000 ($400,000) -100.00% REVENUES Total $3,603 $8,368 $328,051 $4,156 $4,295 $4,295 $1,859 $3,045 $2,198 2 097 -48.82% EXPENDITURES Total $12,129 $5,888 520 $40 $400,000 $400,00 $400,000 $400,000 ($400,000) -100.00% REVOLVING LOAN Total 8 526 2 48 $327,531 $4,116 395 705 395 705 398 141 396 955 2 198 $397,903 -100.56% FUND BALANCE: 2 41 4 5266,6744 5 4 2 5 21 2 2 1 2 2 1 2 1 2 1 2 5 $948 Q 47% M 52 Page 40 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2022 BUDGET ACCOUNT NUMBER ACCOUNT TITLE EPI STANDING COMMITTEE: 207.01.00.00.4531 INTEREST ON INVESTMENTS 207.01.00.00.4560 LANDFILL HOST FEES 207.01.00.00.6055 LANDFILL NEGOTIATING COMM. 207.01.00.00.6057 ADMINISTRATIVE CHARGES REVENUES Total EXPENDITURES Total EPI STANDING COMMITTEE Total FUND BALANCE: CABLE: 209.01.00.00.6050 DMS & VIDEO EXPENSES 209.30.00.00.9101 TRANSFER TO GENERAL FUND REVENUES Total EXPENDITURES Total CABLE Total FUND BALANCE: LANDFILL: 210.03.00.00.4531 INTEREST ON INVESTMENTS 210.03.00.00.4542 MISCELLANEOUS REIMBURSEMENT 210.03.00.00.4560 LANDFILL HOST FEES 210.20.00.00.8203 TRF FROM PARK IMPROVEMENTS 210.03.00.00.5815 ENGINEERING FEES 210.03.00.00.5816 LANDFILL OVERSITE AUDIT 210.03.00.00.6057 ADMINISTRATIVE CHARGES 210.30.00.00.9202 TRANSFER TO PARK DEDICATION 210.30.00.00.9203 TRF TO PARK IMPROVEMENTS 210.30.00.00.9216 TRANSFER TO STORMWATER FUND 210.30.00.00.9401 TRF TO CAPITAL PROJECTS FUND 210.30.00.00.9410 TRF TO CAPITAL EQUIP FUND REVENUES Total EXPENDITURES Total LANDFILL Total FUND BALANCE: WELL TESTING RESERVE: 214.01.00.00.4531 INTEREST ON INVESTMENTS 214.01.00.00.4560 LANDFILL HOST FEES REVENUES Total EXPENDITURES Total WELL TESTING RESERVE Total FUND BALANCE: September 28, 2021 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 $ Change % Change 2022 Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2021 from 2021 COW Actual Actual Actual Actual Bud2et Budge Actual Projection Request Bud2et Bud2et Approval $180 $407 $491 $110 $200 $200 $8 $50 $25 ($175) -87.50% $0 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $0 0.00% $0 $1,646 $1,350 $1,490 $1,045 $2,500 $2,500 $850 $1,750 $2,000 ($500) -20.00% $0 1,50 $1,500 1500 $1,500 1500 $1,500 750 $1,500 1500 $-0 0.00% $0 10 180 $10,407 $10,491 $10,110 10 200 $10,200 10 008 $10,050 10 025 175 -1.72% 3 146 $2 850 2 990 $2545 $4,000 $4 000 1 600 $3250 $3,500 $500 -12.50% $0 7 034 $7,557 $7,501 $7,565 $6,200 $6,200 8 408 $6,800 6 525 325 5.24% 4 212 1 1 1 2 11 12 12 12243 12 1 1 12 5,79 % $Q $72,943 $16,950 $17,638 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $00 $0 $2,253 $0 $00 $0 $00 $-0 $-0 #DIV/0! $-0 $0 $0 $0 $0 $-0 $0 $0 $0 0.00% 72 943 $16,950 17 638 $2,253 $-0 LO $-0 So $-0 $-0 #DIV/01 $-0 72 943 16 950 $17 638 2 253 $0 $00 $-0 So $-0 $-0 #DIV/0! $-0 41 �1 4 S2 2525 s4 $0 so SQ S4 SQ SQ D 00%n S�-0 $12,278 $38,411 $51,933 $12,869 $25,000 $25,000 $0 $6,500 $3,250 ($21,750) -87.00% $0 $52,671 $54,778 $56,969 $59,248 $61,615 $61,615 $0 $61,615 $64,080 $2,465 4.00% $0 $1,418,697 $1,665,974 $1,576,779 $1,653,003 $1,480,000 $1,480,000 $365,618 $1,000,000 $1,500,000 $20,000 1.35% $0 $0 $0 $0 $0 $0 $0 $0 $0 $263,663 $263,663 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $44,568 $47,338 $48,880 $44,813 $50,000 $50,000 $27,546 $48,000 $50,000 $0 0.00% $0 $5,000 $5,000 $5,000 $4,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $0 $100,000 $0 $0 $250,000 $250,000 $250,000 $250,000 $250,000 $319,000 $69,000 27.60% $0 $340,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $100,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $1,475,073 $1,475,073 $1,475,073 $842,305 $0 ($1,475,073) -100.00% $0 800 00 $550,000 $2,100,000 $400,000 $1,665,279 $1,665,279 $1,665,279 $1,665,279 $1,850,000 $184,721 11.09% $1,483,646 $1,759,163 $1,685,681 $1,725,120 $1,566,615 $1,566,615 $365,618 $1,068,115 $1,830,993 $264,378 16.88% $1,289,568 $702,338 $2,153,880 $698,813 $3,445,352 $3,445,352 $3,420,398 $2,810,584 2 224 000 ($1,221,352) -35.45% 194 078 $1,056,825 468 199 $1,026,307 ($1,878,737) ($1,878,737) ($3,054,780) ($1,742,469) 393 007 $1,485,730 -79.08% $0 $1,747,396 $2,804,221 $2,336,022 $3,362,328 1 4 1 1.483,591 $307,548 $1,619,859 $1,226,852 (5256,7391 -17,31% $0 $5,245 $12,447 $15,391 $3,529 $7,500 $7,500 $0 $1,500 $750 ($6,750) -90.00% $0 33 00 $31,883 $0 $00 $0 $00 $0 So LO $0 #DIV/0! $0 38 245 $44,330 $15,391 $3529 $7,500 $7500 $0 $1500 750 6 750 -90.00% $0 So $-0 So $-0 So $-0 LO $-0 $-0 0.00% 38 245 $44,330 $15,391 $3529 $7,500 $7500 $0 $1500 750 6 750 -90.00% $0 64$ 6,117 69$ 0,447 70$ 5,838 70$ 9,367 $71b $6 $71fe fl6 70$ 9,367 71$ 0,867 71$ 1,617 tss.zsnl -0,73% L0 Page 41 53 CITY OF MUSKEGO SPECIAL REVENUE FUNDS September 28, 2021 PROPOSED 2022 BUDGET 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2021 from 2021 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval CONSERVATION: 215.06.00.00.4138 STEWARDSHIP GRANT $0 $0 $0 $18,200 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.4140 CONSERVATION GRANTS $0 $0 $3,600 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.4430 CONSERVATION FEE $37,938 $19,302 $11,960 $21,249 $5,000 $5,000 $6,897 $10,000 $5,000 $0 0.00% $0 215.06.00.00.4431 TRAIL FEE $2,940 $360 $4,215 $1,500 $250 $250 $660 $1,000 $750 $500 200.00% $0 215.06.00.00.4531 INTEREST ON INVESTMENTS $1,518 $4,395 $6,746 $1,906 $2,000 $2,000 $0 $950 $450 ($1,550) -77.50% $0 215.06.00.00.4542 MISC REIMBURSEMENT/DONATIONS $6,098 $6,520 $6,094 $5,443 $5,000 $5,000 $9 $100 $100 ($4,900) -98.00% $0 215.06.00.00.4560 LANDFILL HOST FEES $181,462 $212,232 $197,097 $206,625 $185,000 $185,000 $92,500 $115,000 $150,000 ($35,000) -18.92% $0 215.06.00.00.5101 SALARIES AND WAGES $38,519 $28,903 $12,432 $12,000 $15,660 $15,660 $8,315 $13,000 $15,600 ($60) -0.38% $0 215.06.00.00.5201 FICA TAX $2,891 $2,184 $951 $918 $1,198 $1,198 $636 $960 $1,196 ($2) -0.17% $0 215.06.00.00.5202 PENSION FUND $2,619 $1,231 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5203 HEALTH INSURANCE $4,670 $2,300 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5204 LIFE INSURANCE $122 $81 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5301 TRAINING $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.5302 GASOLINE/OIL/MILEAGE $1,224 $1,660 $1,473 $1,158 $1,750 $1,750 $502 $1,500 $1,800 $50 2.86% $0 215.06.00.00.5303 CONFERENCES & SPECIAL EVENTS $429 $667 $426 $841 $700 $700 $190 $700 $700 $0 0.00% $0 215.06.00.00.5305 DUES & MEMBERSHIPS $220 $485 $0 $360 $500 $500 $265 $500 $500 $0 0.00% $0 215.06.00.00.5601 TELEPHONE REIMB $120 $120 $120 $120 $120 $120 $80 $120 $120 $0 0.00% $0 215.06.00.00.5704 OTHER SUPPLIES & EXPENSES $3,596 $3,664 $5,464 $2,597 $5,000 $5,000 $2,363 $5,000 $5,000 $0 0.00% $0 215.06.00.00.5801 PROFESSIONAL SERVICES $1,950 $1,949 $2,510 $1,870 $2,000 $2,000 $1,241 $2,000 $2,000 $0 0.00% $0 215.06.00.00.6008 CONSERVANCY MANAGEMENT $11,287 $23,342 $19,856 $40,909 $45,000 $45,000 $21,465 $45,000 $30,000 ($15,000) -33.33% $0 215.06.00.00.6009 URBAN FORESTRY MGMT $556 $7,282 $7,500 $14,851 $15,000 $15,000 $2,661 $10,000 $15,000 $0 0.00% $0 215.06.00.00.6010 LAND PURCHASES $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.6057 ADMINISTRATIVE CHARGES $3,000 $3,000 $3,000 $2,000 $3,000 $3,000 $1,500 $3,000 $3,000 $0 0.00% $0 215.06.00.00.6506 CAPITAL EQUIP - TRUCK $29,961 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.30.00.00.9301 TRANSFER TO DEBT SERVICE FUND $100,000 100 00 $100,000 $100,000 100 000 $100,00 $100,000 $100,000 100 000 $-0 0.00% REVENUES Total $229,955 $242,809 $229,711 $254,922 $197,250 $197,250 100 066 $127,050 156 300 40 950 -20.76% EXPENDITURES Total $201,163 $176,869 $153,732 $177,624 189 928 $189,928 $139,217 $181,780 174 916 15 012 0.00% CONSERVATION Total $28,793 $65,940 75 979 $77,298 $7,322 $7,322 39 151 54 730 18 616 25 938 -354.25% FUND BALANCE: 19$ 5,180 26$ 1,120 33$ 7,099 1$4 4.397 �92121 $421 Zl 37$ 5,246 35$ 9.667 34$ 1,051 tSR0.6681 19,13 n L0 STORM WATER: 216.08.00.00.4147 INTERGOVERNMENTAL REIMB $12,000 $140,417 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.01.00.00.4531 INTEREST ON INVESTMENTS $1,869 $4,575 $6,789 $1,373 $1,500 $1,500 $0 $650 $325 ($1,175) -78.33% $0 216.20.00.00.8210 TRANSFER FROM LANDFILL FUND $0 $100,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.5101 SALARIES AND WAGES $9,329 $16,208 $17,182 $17,835 $18,867 $18,867 $12,349 $18,900 $19,246 $379 2.01% $0 216.08.00.00.5201 FICA $688 $1,195 $1,256 $1,297 $1,443 $1,443 $898 $1,445 $1,472 $29 1.99% $0 216.08.00.00.5202 PENSION $634 $1,085 $1,126 $1,204 $1,225 $1,225 $834 $1,275 $1,251 $26 2.16% $0 216.08.00.00.5203 HEALTH INSURANCE $2,244 $4,122 $4,270 $4,387 $4,947 $4,947 $3,009 $4,500 $5,161 $214 4.33% $0 216.08.00.00.5204 LIFE INSURANCE $9 $18 $23 $29 $34 $34 $20 $30 $37 $3 9.73% $0 216.08.00.00.5229 HEALTH INS ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.6503 URBAN RURAL DRAINAGE $103,687 $54,872 $0 $63,577 $100,000 $100,000 $0 $10,000 $100,000 $0 0.00% $0 216.08.00.00.6549 LAKE STREET STORM SEWER $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.6550 FLINTLOCK TRAIL STORM SEWER $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.08.00.00.6557 NR 216 COMPLIANCE MS4 $9,701 $8,247 $12,381 $10,484 $15,000 $15,000 5 060 $12,500 15 000 $-0 0.00% REVENUES Total $13,869 $244,993 $6,789 $1,373 $1,500 $1,500 $-0 650 325 1 175 -78.33% EXPENDITURES Total $126,292 $85,747 $36,238 $98,812 $141,515 $141,515 $22,170 $48,650 142 167 652 0.00% STORM WATER Total 112 423 159 245 29 449 97 439 140 015 140 015 22 170 48 000 141 842 1 827 1.30% FUND BALANCE: 16$ 3,351 32$ 2.596 29$ 3,147 19$ 5.708 555 2 ASS 64 17$ 3,538 14$ 7.708 $5,866 tS49.R271 --82A7% L0 54 Page 42 CITY OF MUSKEGO SPECIAL REVENUE FUNDS September 28, 2021 PROPOSED 2022 BUDGET 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2021 from 2021 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval RESIDUAL TIF: 220.01.00.00.4530 INTEREST ON NOTES/CLOSING COST $4,234 $3,899 $3,960 $3,581 $5,059 $5,059 $2,103 $5,059 $2,684 ($2,375) -46.95% $0 220.01.00.00.4531 INTEREST ON INVESTMENTS $1,900 $8,894 $16,874 $2,608 $4,250 $4,250 $0 $1,250 $625 ($3,625) -85.29% $0 220.20.00.00.8228 CLOSE TID - CITY DIST TRF $0 $0 $0 $0 $13,800 $13,800 $0 $14,322 $0 ($13,800) -100.00% $0 220.20.00.00.8229 CLOSE TID - CITY DIST TRF $0 $0 $0 $0 $501,155 $501,155 $0 $501,155 $0 ($501,155) -100.00% $0 220.20.00.00.8411 TRF FROM TID #411 $0 $500,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.01.00.00.5704 MISC EXPENSES/BUSINESS LOANS $58,666 $270 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.30.00.00.9101 TRF TO GF - CAP IMPROV $0 $0 $0 $54,500 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.30.00.00.9202 TRF TO PARK DEDICATION $0 $0 $0 $0 $230,000 $230,000 $230,000 $230,000 $0 ($230,000) -100.00% $0 220.30.00.00.9301 TRF TO DEBT SERVICE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.30.00.00.9410 TRF TO CAPITAL EQUIP FUND $0 $0 $0 $0 $495,000 $495,000 $495,000 $495,000 $0 ($495,000) -100.00% $0 220.30.00.00.9411 TRF TO TID 11 $500,000 $00 $0 $00 $0 $00 $-0 So $-0 $-0 #DIV/0! $-0 REVENUES Total $6,134 $512,792 $20,834 $6,189 $524,264 $524,26 $2,103 $521,786 3 309 3 625 -0.69% EXPENDITURES Total $558,666 270 $-0 $54,500 725 000 $725,000 725 000 $725,000 725 000 0.00% $0 RESIDUAL TIF Total 552 532 512 522 $20,834 48 311 200 736 $200 736 722 897 $203 214 $3,309 $721,375 -359.37% FUND BALANCE: 20$ 3,896 71$ 6,418 73$ 7,252 68$ 8,941 $4$$ 2 5 $g$819 3($ 3,956) 48$ 5,727 48$ 9,036 sm 0,17_% 5-0 TID #8: 228.01.00.00.4001 TIF #8GENERAL PROPERTY TAX $133,524 $86,115 $154,529 $113,692 $113,691 $113,691 $131,852 $131,852 $0 ($113,691) -100.00% $0 228.01.00.00.4122 ST AID EXMPT COMPUTER REPLACMT $3,418 $3,468 $3,552 $3,552 $3,552 $3,552 $3,552 $3,552 $0 ($3,552) -100.00% $0 228.01.00.00.5810 AUDIT & SPECIAL A/C SERV $6,425 $3,025 $3,900 $3,850 $5,150 $5,150 $0 $5,000 $0 ($5,150) -100.00% $0 228.01.00.00.6065 CLOSE TID - DISTRICT DIST $0 $0 $0 $0 $36,470 $36,470 $0 $49,380 $0 ($36,470) -100.00% $0 228.30.00.00.9301 TRF TO DEBT SERVICE $130,517 $86,558 $154,180 $113,394 $61,823 $61,823 $61,810 $61,813 $0 ($61,823) -100.00% $0 228.30.00.00.9220 CLOSE TID - CITY DIST TRF Lo So $-0 So $13,800 $13,800 $-0 $19,211 $-0 ($13,800) -100.00% REVENUES Total $136,942 $89,583 $158,080 $117,244 117 243 $117,243 $135,404 $135,404 117 243 -100.001/o EXPENDITURES Total $136,942 $89,583 $158,080 $117,244 117 243 $117,243 $61,810 $135,404 117 243 0.00% TID #8 Total $-0 LO $-0 LO $-0 So $73,594 (SO) $-0 $-0 0.00% $-0 FUND BALANCE: $0 $0 $0 $0 $Q $0 $73,594 ($0) (SO) $�-0 0.00 % $0 TID #9: 229.01.00.00.4001 TIF #9 GENERAL PROPERTY TAX $227,416 $163,215 $408,764 $419,078 $411,078 $411,078 $437,924 $437,925 $0 ($411,078) -100.00% $0 229.01.00.00.4122 ST AID EXEMPT COMPUTER REPLACE $3,543 $3,595 $3,682 $3,682 $3,682 $3,682 $3,682 $3,682 $0 ($3,682) -100.00% $0 229.20.00.00.8303 TID CLOSING - DEBT SERV TRF $0 $0 $0 $0 $475,616 $475,616 $0 $296,748 $0 ($475,616) -100.00% $0 229.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $5,150 $2,650 $3,900 $3,850 $5,150 $5,150 $0 $13,750 $0 ($5,150) -100.00% $0 229.01.00.00.6001 NOTICES & PUBLICATIONS $0 $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 $1,324,550 $1,324,550 $0 $1,199,659 $0 ($1,324,550) -100.00% $0 229.30.00.00.9220 CLOSE TID - CITY DIST TRF $0 $0 $0 $0 $501,155 $501,155 $0 $466,724 $0 ($501,155) -100.00% $0 229.30.00.00.9265 TRF TO CDA FUND $167,500 163 00 $210,000 $205,000 $0 $00 $-0 So $0 $-0 #DIV/0! $0 REVENUES Total $230,959 $166,81 $412,446 $422,759 $414,760 $414,76 $441,606 $738,355 414 760 -100.00% EXPENDITURES Total $172,650 $165,650 213 900 $208,850 $1,830,855 $1,830,855 $-0 $1,680,133 $0 ($1,830,855) 0.00% $0 TID #9 Total $58,309 $1 160 198 546 $213,909 ($1,416,095) ($1,416,095 $441,606 $941 778 $0 $1,416,095 -100.001/. FUND BALANCE: 52$ 8,163 52$ 9,323 72$ 7,869 94$ 1,778 42$ 1,462 2$4 1,462 $1,383,384 ($0) (SO) (5421.4621 -100,00% L0 TID #10: 230.01.00.00.4001 TIF #10 GENERAL PROPERTY TAX $969,899 $862,099 $1,120,966 $948,843 $950,000 $950,000 $944,363 $944,363 $986,265 $36,265 3.82°% $0 230.01.00.00.4122 COMPUTER STATE AID $2,839 $2,881 $2,950 $2,950 $2,950 $2,950 $2,950 $2,950 $2,950 $0 0.00% $0 230.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $5,150 $5,550 $3,900 $3,850 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 230.08.91.19.6520 DEVELOPER INCENTIVES $0 $0 $0 $0 $0 $94,000 $94,000 $94,000 $94,000 $94,000 #DIV/0! $0 230.30.00.00.9301 TRF TO DEBT SERVICE $636,362 $849,745 $780,294 $1,893,956 853 800 $853,800 853 800 $848,163 $890,065 $36,265 4.25% REVENUES Total $972,738 $864,980 1 123 916 $951,794 952 950 $952,950 947 314 $947,313 $989,215 $36,265 3.81% EXPENDITURES Total $641,512 $855,295 $784,194 $1,897,80 $858,950 $952,950 $947,950 $947,313 $989,215 $130,265 0.00% $-0 55 Page 43 CITY OF MUSKEGO SPECIAL REVENUE FUNDS September 28, 2021 PROPOSED 2022 BUDGET 2022 2022 2017 2018 2019 2020 2021 2021 8/31 2021 2022 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2021 from 2021 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Bud2et Budge Actual Projection Request Bud2et Bud2et Approval TID #10 Total $331,226 $9685 $339,722 $946 012 $94,000 So $636 So $0 $94 000 0.00% $0 FUND BALANCE: 59$ 6,607 60$ 6,292 94$ 6,014 ($0) 25$ 8,497 25$ 8.497 6637) ($0) 60) (S25R.4971 0,00 Lu 5-0 TID #11: 231.01.00.00.4001 TIF #I I GENERAL PROPERTY TAX $0 $78,187 $318,765 $278,950 $350,000 $350,000 $338,045 $338,045 $412,487 $62,487 17.85% $0 231.01.00.00.4122 COMPUTER STATE AID $0 $0 $0 $0 $500 $500 $0 $0 $0 ($500) -100.00% $0 231.20.00.00.8411 TRF FROM TID 11 CAP $0 $0 $0 $755 $0 $0 $0 $0 $0 $0 #DIV/0! $0 231.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $0 $150 $3,900 $3,850 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 231.08.91.19.6520 DEVELOPER INCENTIVES $0 $0 $0 $174,018 $206,635 $206,635 $0 $206,635 $224,175 $17,540 8.49% $0 231.30.00.00.9301 TRF TO DEBT SERVICE $0 $0 $142,572 $173,533 $173,533 $173,533 $173,533 $198,533 $211,486 $37,953 21.87% $0 231.30.00.00.9411 TRF TO PARKLAND CAPITAL #411 $0 $78,037 $0 $00 $00 $00 $-0 So $-0 $-0 #DIV/0! $-0 REVENUES Total $-0 $78,187 $318,765 $279,705 $350,500 $350,500 338 045 $338,045 $412,487 $61,987 17.69% EXPENDITURES Total $-0 $78,187 $146,472 $351,401 $385,318 $385,318 $173,683 $410,318 $440,811 $55,493 0.00% TID #11 Total $-0 So $172,293 71 696 34 818 34 818 $164,362 72 273 28 324 6 494 0.00% FUND BALANCE: 5-0 L 17$ 2,293 10$ 0.596 L0 L0 26$ 4,958 2$ 8,323 ($0) $�9 ft&R n L0 PARK ARTHUR BASEBALL FIELD 263.05.00.00.4325 PARK ARTHUR BB FUNDING $0 $0 $0 $0 $0 $0 $0 $0 $45,500 $45,500 #DIV/0! $0 263.05.00.00.5101 SALARIES & WAGES $0 $0 $0 $0 $0 $0 $0 $0 $14,625 $14,625 #DIV/0! $0 263.05.00.00.5201 FICA $0 $0 $0 $0 $0 $0 $0 $0 $1,119 $1,119 #DIV/0! $0 263.05.00.00.5702 SUPPLIES $0 $0 $0 $0 $0 $0 $0 $0 $150 $150 #DIV/0! $0 263.05.00.00.6002 BACKGROUND CHECKS $0 $0 $0 $0 $0 $0 $0 $0 $15 $15 #DIV/0! $0 263.05.00.00.6035 PARK ARTHUR BB EXPENDITURES $0 So $-0 Ro $-0 So $-0 So $-0 $-0 #DIV/01 $-0 REVENUES Total $0 Ro $-0 So $-0 So $-0 So $45,500 $45,500 #DIV/01 $-0 EXPENDITURES Total $0 $0 $0 $0 $0 $0 $0 So $15,909 $61,409 0.00% $0 COMMUNITY DEVELOPMENT AUTHORITY Total $0 Ro $-0 So $0 LO $-0 So $29,591 15 909 0.00% FUND BALANCE: $0 $0 $0 $0 $0 $0 $0 $0 $29,591 2 1 DI ! $0 COMMUNITY DEVELOPMENT AUTHORITY: 265.20.00.00.8229 TRF FROM TIE 229 $167,500 $163,000 $210,000 $205,000 $0 $0 $0 $0 $0 $0 #DIV/0! $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 $24,550 $24,550 $24,550 $0 $0 ($24,550) -100.00% $0 265.30.00.00.9303 TRF TO CDA DEBT SERV $167,500 163 00 $210,000 $205,000 $0 So $-0 So $190,355 $190,355 #DIV/0! $-0 REVENUES Total $167,500 $163,000 210 000 $205,000 $00 $00 $-0 So $-0 $-0 #DIV/0! $-0 EXPENDITURES Total $167,500 $163,000 210 000 $205,000 24 550 $24,550 24 550 S0 $190,355 $165,805 0.00% COMMUNITY DEVELOPMENT AUTHORITY Total $0 so $0 So ($24,550) ($24,550 ($24,550) 190 355 165 805 0.00% FUND BALANCE: 19$ 0,355 19$ 0.355 19$ 0,355 19$ 0.355 17$ 6,837 17$ 6.837 16$ 5,805 19$ 0,355 L (S17fi.R371 -100,00% LO COMPENSATED ABSENCES: 270.01.00.00.4531 INTEREST ON INVESTMENTS $19,817 $42,252 $50,238 $10,997 $20,000 $20,000 $0 $5,500 $5,000 ($15,000) -75.00% $0 270.20.00.00.8100 TRF FROM GENERAL FUND ($58,270) $108,550 $12,751 $202,052 $50,000 $50,000 $50,000 $50,000 $50,000 $0 0.00% $0 270.01.00.00.5103 EMPLOYEE PAYOUT $295,199 $49,670 $169,322 $91,975 $150,000 $150,000 $198,271 $225,000 $150,000 $0 0.00% $0 270.01.00.00.5201 FICA $22,583 $3,800 $12,953 $7,036 $11,475 $11,475 $15,168 $17,250 $11,475 $0 0.00% $0 270.01.00.00.5203 HEALTH ALLOW - SEVERANCE $00 So $3,372 So $0 So $2,457 $5,000 $-0 $-0 #DIV/0! $-0 REVENUES Total 38 453 150 802 $62,990 $213,049 $70,000 $70,000 50 000 $55,500 55 000 15 000 -21.43% EXPENDITURES Total $317,782 $53,469 185 647 $99,011 $161,475 $161,475 $215,895 $247,250 161 475 $-0 0.00% 1i0 COMPENSATED ABSENCES Total 356 235 97 333 122 658 114 038 $91 475 91 475 165 895 $191 750 106 475 $15 000 0.00% $-0 FUND BALANCE: $2,249,170 $2,346,503 $2,223,845 $2,337,884 14$ 2,932 14$ 2,932 $2,171,988 $2,146,134 $2,039,659 $1.R9fi927 1327,01 % Lo GRAND TOTAL SPECIAL REVENUE FUND BALANCE $8.504.979 510.134.349 10 511.469.508 55.865.601 5.865.601 57.954.294 7.272.760 56.310.743 41 550 S2 56 Page 44 SECTION 8 PROPOSED 2022 CAPITAL PROJECT BUDGETS 57 Page 45 CITY OF MUSKEGO CAPITAL PROJECTS SUMMARY PROPOSED 2022 BUDGET September 28, 2021 PROJECT DEPARTMENT CAPITAL EXPENDITURE CAPITAL EXP. TOTAL FUNDING Landfill (Fund Balance) ELECTION ELECTRONIC POLL BOOKS (2018 carryover) FINANCE& ADMINISTRATION $45,000 $45,000 MAIL MACHINE FINANCE& ADMINISTRATION $8,500 $8,500 WIRELESS CAMERAS INFORMATION TECHNOLOGY $71,900 $71,900 FIBER CONNECT TO SCHOOL DISTRICT INFORMATION TECHNOLOGY $64,295 $64,295 STORAGE AREA NETWORK (SAN) INFORMATION TECHNOLOGY $132,000 $132,000 COPIER REPLACEMENTS INFORMATION TECHNOLOGY $22,000 $22,000 TASER CONDUCTED ELECTRIC WEAPON REPLACEMENT POLICE $63,715 $63,715 PEPPERBALL POLICE $5,000 $5,000 40mm LAUNCHER POLICE $5,000 $5,000 AMMUNITION POLICE $68,000 $68,000 WINDOWS POLICE $14,000 $14,000 LAUNDRY ROOM POLICE $120,000 $120,000 VEHICLE REPLACE (Transfer from Operating Budget) POLICE $150,000 $150,000 SUBURBAN CRITICAL INCIDENT TEAM VEHICLE (SCIT) POLICE $7,500 $7,500 TCVFD EQUIPMENT (Pending Agreement -Council Approval) TC VOLUNTEER FIRE DEPT $362,700 $362,700 CARPETING/FLOORING LIBRARY $11,000 $11,000 PUBLIC FURNITURE LIBRARY $16,000 $16,000 RADIO FREQUENCY IDENTIFICATION SYSTEM (RFID) LIBRARY $48,500 $48,500 SERVICE DESKS REDESIGN LIBRARY $60,500 $60,500 VAN PW&D - BUILDING $50,000 $50,000 RICHDORF DRIVE CULVERT PIPE REPLACEMENT PW&D - ENGINEERING $175,000 $175,000 PLOW TRUCK (Transfer from Operating Budget) PW&D - PUBLIC WORKS $215,000 $215,000 LED LIGHTS - JANESVILLE ROAD PW&D - PUBLIC WORKS $50,000 $50,000 SMALL EQUIPMENT PW&D - PUBLIC WORKS $5,000 $5,000 PICKUP TRUCK REPLACEMENT PW&D - PUBLIC WORKS $65,000 $65,000 FRONT END LOADER PW&D - PUBLIC WORKS $210,000 $210,000 SKID LOADER WITH BUCKET PW&D - PUBLIC WORKS $80,000 $80,000 WOOD CHIPPER PW&D - PUBLIC WORKS $80,000 $80,000 TAR KETTLE PW&D - PUBLIC WORKS $25,000 $25,000 TOTAL CAPITAL PROJECTS $1,715,610 $515,000 $2,230,610 58 Page 46 CITY OF MUSKEGO CAPITAL BORROWING FUND PROPOSED 2022 BUDGET ACCOUNT NUMBER ACCOUNT DESCRIPTION REVENUES: 401.08.00.00.4150 GOVERNMENT GRANTS 401.08.00.00.4531 INTEREST ON INVESTMENTS 401.08.90.06.4565 REOFFERING PREMIUM TOTAL REVENUES: EXPENDITURES: NON -DEPARTMENTAL 2019 2020 2021 2021 2021 2021 2022 PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION RECOMMEND 8/31 389,549 0 0 0 0 0 0 115,036 6,931 0 0 0 0 0 0 0 0 0 0 0 0 504,585 6,931 0 0 0 0 0 401.08.90.06.7004 DEBT DISCOUNT 0 TOTAL NON -DEPARTMENTAL: 0 BUILDING 401.08.90.09.6550 FACILITY PLAN - CITY HALL 0 TOTAL BUILDING: 0 PW&D - ENGINEERING DIVISION 401.08.91.19.6503 MOORLAND RECONSTRUCTION 45,482 401.08.91.19.6504 BAYLANE DR RECONSTRUCTION 2,467,809 401.08.91.19.6507 HILLENDALE DR RECONSTRUCTION 0 401.08.93.51.6550 FACILITY PLAN - CITY GARAGE 2 420 TOTAL PW&D ENGINEERING DIVISION: 2,515,711 PUBLIC SAFETY 401.08.91.20.6550 FACILITIES PLAN - POLICE 3,857,132 TOTAL PUBLIC SAFETY: 3,857,132 TOTAL EXPENDITURES: 6,372,843 OTHER FINANCING SOURCES/(USES): 401.20.00.00.8902 PROCEEDS FROM DEBT ISSUANCE 0 401.20.00.00.8605 TRF FROM WATER UTILITY FUND 0 401.20.00.00.8210 TRF FROM LANDFILL FUND 0 401.30.00.00.9301 TRF TO DEBT SERVICE FUND 0 401.30.00.00.9605 TRF TO WATER UTIL 0 TOTAL OTHER FINANCING SOURCES/(USES): 0 NET REVENUES OVER/(UNDER) (5,868,259) FUND AXOPME END OF YE 7,109,408 PROJECTED FUND BALANCE END OF YEAR: 1 24. 1.150 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 10,286 0 0 0 0 0 65,101 2,800,000 2,800,000 41,692 2,000,000 0 0 0 0 0 0 0 75,388 2,800,000 2,800,000 41,692 2,000,000 0 15,000 0 0 0 0 0 15,000 0 0 0 0 0 90,388 2,800,000 2,800,000 41,692 2,000,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,475,073 1,475,073 1,475,073 842,305 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,475,073 1,475,073 1,475,073 842,305 0 (83,457) (1,324,927) (1,324,927) 1,433,381 (1,157,695) 0 4 Page 47 59 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2022 BUDGET 2019 2020 2021 2021 2021 2021 2022 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION RECOMMEND 8/31 REVENUES: 410.08.00.00.4150 GOVERNMENT GRANTS 17,666 7,280 1,500 1,500 0 0 0 410.08.00.00.4542 MISC REIMBURSEMENT/DONATIONS 0 57,200 0 0 0 0 0 410.08.00.00.4553 SALE OF PROPERTY 273,220 0 0 0 63,420 63,420 0 TOTAL REVENUES: 0 EXPENDITURES: MAYOR / FINANCE & ADMINISTRATION 410.08.90.02.6503 DMS SOFTWARE - LASERFICHE 0 9,140 62,520 62,520 62,658 62,658 0 410.08.90.02.6506 ELECTION EQUIPMENT 2,600 0 45,000 45,000 0 0 45,000 410.08.90.03.6503 UPGRADE FINANCIAL SOFTWARE 0 15,850 0 0 0 0 0 410.08.90.03.6504 MAIL/POSTAGE MACHINE 0 0 0 0 0 0 8 500 TOTAL MAYOR / FINANCE & ADMINISTRATION: 2,600 24,990 107,520 107,520 62,658 62,658 53,500 HISTORICAL BUILDINGS 410.08.90.06.6567 HISTORICAL BLDG REPAIR/MAINT 0 0 10,000 10,000 0 10,000 0 TOTAL HISTORICAL BUILIDINGS: 0 0 10,000 10,000 0 10,000 0 BUILDING MAINTENANCE 410.08.90.09.6502 REPLACE VEHICLE - MAINT 0 0 0 0 0 0 50,000 TOTAL BUILDING MAINTENACE: 0 0 0 0 0 0 50,000 INFORMATION TECHNOLOGY 410.08.90.14.6503 MULTI -FUNCTION PRINTING DEVICE 0 0 0 0 0 0 22,000 410.08.90.14.6511 STORAGE AREA NETWORK (SAN) 0 14,456 0 0 0 0 132,000 410.08.90.14.6518 EMAIL SERVER CLIENT UPGRADE 12,808 0 0 0 0 0 0 410.08.90.14.6522 MICROSOFT OFFICE UPGRADE 53,004 0 0 0 0 0 0 410.08.90.14.6523 WIRELESS CAMERAS 108,061 62,584 63,000 63,000 16,412 63,000 71,900 410.08.90.14.6525 SECURITY AUDIT - TESTING 0 13,520 0 0 0 0 0 410.08.90.14.6526 SIREN UPDATES 14,500 0 0 0 0 0 0 410.08.90.14.6527 FIBER CONNECT - MNSD 0 0 0 0 0 0 64,295 410.08.90.14.6528 GPS UNIT REPLACEMENT 0 0 5 600 5 600 5 583 5 583 0 TOTAL INFORMATION TECHNOLOGY: 188,373 90,560 68,600 68,600 21,995 68,583 290,195 POLICE 410.08.91.20.6501 K-9 UNIT 0 61,043 0 0 35,114 35,114 0 410.08.91.20.6503 EMD PROQA PROGRAM 0 37,620 0 0 10,713 10,713 0 410.08.91.20.6506 CROSSMATCH FINGERPRINT SYSTEM 22,585 0 0 0 0 0 0 410.08.91.20.6510 NON -LETHAL WEAPONS 0 0 0 0 0 0 73,715 410.08.91.20.6511 TACTICAL TEAM HEADSET/PLATES 0 8,547 0 0 0 0 0 410.08.91.20.6517 SCIT VEHICLE 0 7,500 7,500 7,500 4,241 7,500 0 410.08.91.20.6519 DRONE 0 0 24,928 24,928 25,906 25,906 0 410.08.91.20.6520 TRAINING EQUIPMENT 0 0 13,228 13,228 13,451 13,451 0 410.08.91.20.6521 RIFLE PLATE/CARRIER/AMMUNITION 0 0 0 0 0 0 68,000 410.08.91.20.6522 LICENSE PLATE READER 0 0 27,000 27,000 0 0 0 410.08.91.20.6525 SHOOTING RANGE 17,513 91,083 0 0 0 0 0 410.08.91.20.6527 TRANSPORT SQUAD 8,015 0 0 0 0 0 150,000 410.08.91.20.6528 DETECTIVE -UTILITY VEHICLE 15,625 0 46,000 46,000 29,048 46,000 7,500 410.08.91.20.6550 PD NEW & FORMER BUILDING 34,087 0 0 0 0 0 134,000 TOTAL POLICE: 97,825 205,792 118,656 118,656 118,474 138,684 433,215 VOLUNTEER FIRE SERVICES 410.08.91.21.6501 TC PUMPER 542,504 0 0 0 0 0 0 410.08.91.21.6502 AMKUS RESCUE TOOL 36,000 0 0 0 0 0 0 410.08.91.21.6503 COPYMACHINETAGERS/COMPUTERS 7,150 7,000 7,000 7,000 0 7,000 7,000 410.08.91.21.6505 COMPUTER/CAD/MODEM 0 0 0 0 0 0 115,700 410.08.91.21.6509 TCVFD FIRE HOSE/'TESTING 0 0 5,000 5,000 0 5,000 5,000 410.08.91.21.6510 TCVFD FIRE HELMETS 0 0 8,000 8,000 0 8,000 0 410.08.91.21.6511 TCVFD FIRE GEAR 0 0 0 0 0 0 45,000 410.08.91.21.6512 TCVFD STABILIZING STRUTS 0 0 10,000 10,000 0 10,000 10,000 410.08.91.21.6513 DEFIBRILLATORS-ZOLLXSERIES 0 0 0 0 0 0 180,000 410.08.91.21.6514 TC TANKER 0 0 300,000 300,000 0 300,000 0 410.08.91.21.6515 TC BREATHING APPARATUSES 404,179 0 0 0 0 0 0 410.08.91.21.6517 TC AERIAL LADDER 0 0 1,500,000 1,500,000 1,381,509 1,381,509 0 TOTAL VOLUNTEER FIRE SERVICES: 989,832 7,000 1,830,000 1,830,000 1,381,509 1,711,509 362,700 60 Page 48 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2022 BUDGET 2019 2020 2021 2021 2021 2021 2022 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION RECOMMEND 8/31 EXPENDITURES (Continued): PW&D - ENGINEERING DIVISION 410.08.91.19.6507 HILLENDALE DRIVE RECONSTRUCT 21,957 0 0 0 0 0 0 410.08.91.19.6508 BRIDGE RECONSTRUCT OLD LOOMIS 37,897 600 0 0 198,280 198,280 0 410.08.91.19.6510 COMP PLAN UPDATE 10,125 0 0 0 0 0 0 410.08.90.19.6510 RICHDORF CULVERT PIPE 0 0 0 0 0 0 175,000 TOTAL PW&D - ENGINEERING DIVISION: 69,980 600 0 0 198,280 198,280 175,000 PW&D - PLANNING DIVISION 410.08.90.18.6502 GATEWAY SIGNAGE 0 0 21,000 21,000 0 0 0 410.08.90.18.6504 BANNERS 0 0 8,000 8,000 0 0 0 410.08.90.18.6509 UTILITY TERRAIN VEHICLE 0 0 40,000 40,000 32,150 32,150 0 410.08.90.18.6518 DECORATIVE LIGHTING 10,000 0 0 0 0 0 0 TOTAL PW&D - PLANNING DIVISION: 10,000 0 69,000 69,000 32,150 32,150 0 PW&D - PUBLIC WORKS DIVISION 410.08.93.51.6502 LED LIGHTING 0 79,961 60,000 60,000 10,000 60,000 50,000 410.08.93.51.6507 PICK-UP TRUCK REPLACEMENT 0 0 128,500 128,500 47,723 128,500 280,000 410.08.93.51.6510 ROADSIDE MOWER DECK 0 0 150,000 150,000 130,603 150,000 0 410.08.93.51.6514 FRONT END LOADER 0 0 0 0 0 0 210,000 410.08.93.51.6516 SKID LOADER W/ BUCKET 0 0 0 0 0 0 80,000 410.08.93.51.6518 SALT SHED/AUGER 7,800 0 0 0 0 0 0 410.08.93.51.6522 ASPHALT ROLLER 28,185 0 0 0 0 0 0 410.08.93.51.6525 PAVEMENT STRIPER 16,366 0 0 0 0 0 0 410.08.93.51.6529 BUILDING ASPHALT & CONCRETE 298,788 0 0 0 0 0 0 410.08.93.51.6530 HOT PATCH GEN IFTAR KETTLE 16,756 0 0 0 0 0 25,000 410.08.93.51.6532 MACHINE TOOLS 24,988 4,597 5,000 5,000 0 5,000 5,000 410.08.93.51.6533 SCISSOR LIFT 7,879 0 0 0 0 0 0 410.08.93.51.6534 TRAILERS 16,970 170 0 0 0 0 0 410.08.93.51.6535 BOOM TRUCK 0 193,005 0 0 0 0 0 410.08.93.51.6536 CONVEYOR BELT 0 0 145,000 145,000 142,750 142,750 0 410.08.93.51.6537 LARGE TIRE MACHINE 0 17,747 0 0 0 0 0 410.08.93.51.6539 BOXHORN - COLD STORAGE 0 0 100,000 100,000 0 100,000 0 410.08.93.51.6540 BACKHOE/EXCAVATOR 0 134,646 0 0 0 0 0 410.08.93.51.6541 WOOD CHIPPER 0 0 0 0 0 0 80,000 TOTAL PW&D - PUBLIC WORKS DIVISION: 417,730 430,125 588,500 588,500 331,076 586,250 730,000 LIBRARY 410.08.90.71.6502 RFH) 0 0 0 0 0 0 48,500 410.08.90.71.6504 PARKING LOT SEAL COATING 8,714 0 0 0 0 0 0 410.08.90.71.6507 CARPETING/FLOORING 11,974 0 118,363 118,363 0 118,363 11,000 410.08.90.71.6508 CHILDRENS AREA REDESIGN 0 0 0 0 0 0 0 410.08.90.71.6511 PUBLIC FURNITURE 24,995 0 16,000 16,000 0 16,000 16,000 410.08.90.71.6512 SERVICE DESK REDESIGN 0 0 37,000 37,000 0 37,000 60,500 410.08.90.71.6513 YOUNG ADULT AREA REDESIGN 0 0 56,000 56,000 5,739 56,000 0 410.08.90.71.6514 SECURITY CAMERAS 4 488 0 0 0 0 0 0 TOTAL LIBRARY: 50,171 0 227,363 227,363 5,739 227,363 136,000 TOTAL EXPENDITURES: 759,067 3,019,639 3,019,639 2,151,880 3,035,477 �i OTHER FINANCING SOURCES/(USES): 410.20.00.00.8206 TRF FROM WRLF 0 0 400,000 400,000 400,000 400,000 0 410.20.00.00.8220 TRF FROM CAPITAL IMPROVEMENT 0 0 495,000 495,000 495,000 495,000 0 410.20.00.00.8210 TRF FROM LANDFILL ACCOUNT 2,100,000 400,000 1,665,279 1,665,279 1,665,279 1,665,279 1,850,000 TOTAL OTHER FINANCING SOURCES/(USES): 2,100,000 400,000 2,560,279 2,560,279 2,560,279 2,560,279 1,850,000 VIE jjjjjjjjr564,373W 29( 4,587) ( )� 41( 1,778) FUND BALANCE END OF YEAR 2018: 552,940 FUND BALANCE END OF YEAR 1 1� Zl _31 $22 72 364 $fe 344_$b 410 45 4 61 Page 49 CITY OF MUSKEGO TAX INCREMENT DISTRICT #11 CAPITAL BORROWING FUND PROPOSED 2022 BUDGET 2019 2020 2021 2021 2021 2021 2022 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL DEPARTMENT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION PROPOSAL 8/31 REVENUES: 411.08.00.00.4150 GOVERNMENT GRANTS 0 0 0 0 0 0 0 411.08.00.00.4531 INTEREST ON INVESTMENTS 319 169 0 0 0 0 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 0 916,717 916,717 0 0 917,772 411.20.00.00.8220 TRF FROM RESIDUAL TIF 0 0 0 0 0 0 0 411.20.00.00.8231 TRF FROM TID #11 - FUND 231 0 0 0 0 0 0 0 TOTAL REVENUES: 319 169 916,717 916,717 0 0 917,772 EXPENDITURES: 411.08.91.19.5805 ATTORNEY 0 3,803 0 0 495 0 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 0 0 0 0 0 0 0 411.30.00.00.9231 TRF TO TID 11 0 755 0 0 0 0 0 411.30.00.00.9220 TRF TO TIF RESIDUAL FUND 50( 0.000) 0 0 0 0 0 0 TOTAL EXPENDITURES: 50( 0.000) 44,558 921,480 921,480 495 0 921,480 NET REVENUES OVER/(UNDER) 500,319 (4,389) (4,763) (4,763) (495) 0 3( ,708) �ND BALANCE END OF YEAR 3,213 3,708 - 62 Page 50 SECTION 9 SUPPLEMENTAL INFORMATION 63 Page 51 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 64 Page 52 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 65 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 (2017 — 2020) actual revenues and expenditures • 2021 adopted budget • 2021 amended budget (most often same as adopted budget) • 1st eight months of 2021 • Estimate of total projected 2021 activity • 2022 Department Request • 2022 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. 66 Page 54 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 #247. 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 453-2015. September 28th, 2021 Page 55 67 City of Muskego Tax Levy Worksheet - Proposed 2022 Budget State Levy Limit - Net New Growth $255,755 4 1.923% Based Upon Assessor Information Plus: Terminated TIDs $80,674.57 4 0.60% Plus: Prior Year Personal Property Aid $34,696.60 Less: Current Personal Property Aid $42,249.17 = $328,877 4 2.47% Add: Prior Years Unused Levy Carryforward $ 4 % Total of General & Debt 2021 General Levy Debt Service Levy General & Debt Levy Proposed Approved Net New Growth Net New Growth Admin Rec Increase 3.054% 0.000% 2.467% Levy 13,299,802 11,387,959 2,240,000 13,627,959 328,877 Equalized Value of District W/O TO 3,349,261,000 3,582,215,900 3,582,215,900 3,582,215,900 Equalized Value of District W / TID 3,479,899,800 3,689,895,100 3,689,895,100 3,689,895,100 Assessed Value of District 3,037,902,020 3,652,996,149 3,652,996,149 3,652,996,149 Assessment Ratio 90.9390601000% 99.0000000000% 99.0000000000% 99.0000000000% TID Increment Equalized Value 130,638,800 107,679,200 107,679,200 107,679,200 Levy/Equalized Value of District W/O TID Mill rate (levy/eq value w/o Tid) 0.0039709661 0.0031790264 0.0006253113 0.0038043377 Mill Rate x Eq. Val. Including TID New Levy to be Raised (mill x eq val w/ tid) 13,818,564 11,730,274 2,307,333 14,037,607 New Levy / Assessed Val. of District per $1 k Tax Rate 4.5487195306 3.2111378013 0.6316275528 3.8427653541 Tax Rate (Previous year) 4.4749341747 3.7826079939 0.7661115367 4.5487195306 Difference 0.0737853559 (0.5714701926) (0.1344839839) (0.7059541765) Difference in Percentage 1.65% -15.11 % -17.55% -15.52% TID $ To Be Raised 518,762 342,315 67,333 409,648 Impact to $300,000 Valued house $ (212) 68 Page 56 CITY OF MUSKEGO Mill Rates per $1,000 of Assessed Value * 2018 & 2022 rates reflect an assessment revaluation. 69 Page 57 CITY OF MUSKEGO Tax Levies (General Fund, Debt Service & TID) $14,200,000 $14,000,000 $13,800,000 $13,600,000 $13,400,000 $13,200,000 $13,000,000 $12,800,000 $12,600,000 $12,400,000 $12,200,000 $12,000,000 2017 2018 2019 2020 2021 2022 Pro osed ■City Levy $12,769,973 $12,937,664 $13,364,447 $13,442,055 $13,818,564 $14,036,940 70 Page 58 4e� CtIff- of SKEGO pffpr V1,611,6ty�PrRRR§gg Distributed Tuesday, October 12T"92021 W182 58200 Racine Avenue, Muskego, WI 53150 Waukesha County, Wisconsin (262) 679-4100 71 CONTENTS Schedule Page Statement of income and expense 1 1-2 Schedule of capital outlay 2 3 Schedule of changes in utility working capital: 2022 Adopted Budget 3 4 Sewer Fund Definitions 4 5 72 Schedule 1 Page 1 CITY OF MUSKEGO SEWER UTILITY STATEMENT OF INCOME AND EXPENSE 2022 BUDGET 2021 2022 2022 $ Change % Change 2020 Aug. 31, 2021 2021 Adopted Proposed Adopted From 2021 From 2021 Actual Actual Projected Budget Budget Budget Budget Budget Operating revenues Sewer service charges $ 6,333,825 3,128,358 6,340,000 6,285,000 6,340,000 - 55,000 0.88% Miscellaneous revenues 13,339 5,800 11,000 10,500 10,500 - 0.00% Total operating revenues 6,347,164 3,134,158 6,351,000 6,295,500 6,350,500 - 55,000 0.87% Operating expenses Operation and maintenance: Milwaukee Metropolitan Sewerage District: Capital charge User charge Town of Norway Capital charge User charge Supervision and labor Supplies and expense Maintenance: Amortization Odor control Building and structures General plant safety equipment Sewerage collection system I & I reduction Electricity Transportation expense Customers' account expenses: Accounting and collection Meter expense General expenses: Office Salaries Employee pensions and benefits Unemployment compensation Office supplies and expenses Outside services Total operation and maintenance Depreciation Total operating expenses Net operating income (loss) (forward) 3,836,352 3,643,231 3,643,231 3,633,028 3,800,000 - 166,972 4.60% 1,399,002 673,473 1,400,000 1,385,421 1,410,000 - 24,579 1.77% - - - - - - - 0.00% 182,967 96,598 250,000 300,000 300,000 - - 0.00% 454,471 317,213 485,000 513,898 525,393 - 11,495 2.24% 46,176 39,158 52,000 49,000 59,000 - 10,000 20.41% 211 - 10,000 40,000 40,000 - 0.00% 15,123 8,683 15,000 17,000 17,000 - 0.00% 5,553 4,534 7,500 7,500 7,500 - 0.00% 143,212 57,206 125,000 125,000 125,000 - - 0.00% - 5,307 30,000 100,000 100,000 - - 0.00% 148,144 110,446 155,000 160,000 170,000 - 10,000 6.25% 7,606 5,981 20,000 20,000 20,000 - - 0.00% 6,238,817 4,961,830 6,192,731 6,350,847 6,573,893 - 223,046 3.51% 61,926 43,997 69,500 58,961 71,881 12,920 21.91% 36,198 - 40,000 40,000 40,000 - 0.00% 98,124 43,997 109,500 98,961 111,881 - 12,920 13.06% 67,087 44,241 74,900 64,561 77,481 12,920 20.01% 250,317 $158,866 254,537 278,689 292,091 - 13,402 4.81% - - 2,000 2,000 2,000 - 0.00% 78,527 43,380 76,400 81,650 79,525 (2,125) -2.60% 78,375 56,966 115,000 144,850 145,035 - 185 0.13% 474,306 303,453 522,837 571,750 596,132 - 24,382 4.26% 6,811,247 5,309,280 6,825,068 7,021,559 7,281,906 - 260,348 3.71% 627,679 - 700,000 $950,000 $725,000 (225,000)-23.68% 7,438,926 5,309,280 7,525,068 7,971,559 8,006,906 - 35,348 0.44% (1,091,762) (2,175,122) (1,174,068) (1,676,059) (1,656,406) - 19,652 -1.17% 73 CITY OF MUSKEGO SEWER UTILITY STATEMENT OF INCOME AND EXPENSE (Concluded) 2022 BUDGET Net operating income (loss) (forwarded) Add non -operating income Interest from investments MMSD I&I Subsidy Interest income on RCA's and special assessments Sewer Connection Fees Total non -operating income Income before non -operating expenses Deduct non -operating expenses I&I MMSD Program Total non -operating expenses Net income (loss) before capital contributions 2021 2022 2022 2020 Aug. 31, 2021 2021 Adopted Proposed Adopted Actual Actual Projected Budget Budget Budget $ (1,091,762) (2,175,122) (1,174,068) (1,676,059) (1,656,406) 95,817 900 50,000 285,000 30,000 552 - - 500,000 800,000 37,214 71,956 71,956 25,700 40,200 21,500 (500) 25,000 25,000 25,000 155,083 72,356 146,956 835,700 895,200 (936,679) (2,102,765) (1,027,112) (840,359) (761,206) Schedule 1 Page 2 $ Change % Change From 2021 From 2021 Budget Budget 19,652 -1.17% (255,000)-89.47% 300,000 60.00% 14,500 56.42% - 0.00% 59,500 7.12% 79,152 -9.42% - 500,000 800,000 300,000 60.00% - 500,000 800,000 300,000 #DIV/0! $ (936,679) (2,102,765) (1,027,112) (1,340,359) (1,561,206) (220,848) 16.48% 74 Schedule 2 Page 3 CITY OF MUSKEGO SEWER UTILITY SCHEDULE OF CAPITAL OUTLAY 2021 Estimated 2021 2022 2022 Total Adopted Proposed Adopted Description Funding Cost Budget Budget Budget 1. 2021 Capital Projects Lift Station Upgrades (C ) 50,000 50,000 Apollo Building - Pavement & Gutters (C ) 90,000 90,000 Truck (Water & Sewer) (C ) 27,500 27,500 Replacement Truck (accident Water & Sewer; (C ) 20,000 20,000 $ 187,500 187,500 - - 2. 2022 Capital Projects Lift Station Upgrades (C) - - 60,000 - Scada Security (C) - - 12,500 - Truck (Water & Sewer) (C) 23,000 - Generator (C) - - 75,000 - $ - - 170,500 - Grand Total $ 187,500 187,500 170,500 - Note A: Anticipated to be financed with available construction funds Note B: Anticipated to be financed with borrowings Note C: Finance with working capital Note D: Finance with replacement funds Note E: Finance with reserve capacity assessment funds Note F: Reimbursement from MMSD Note G: Reimbursement from Franklin 75 Schedule 3 Page 4 CITY OF MUSKEGO SEWER UTILITY SCHEDULE OF CHANGES IN UTILITY WORKING CAPITAL 2022 BUDGET Non-TIF Operation Reserve and Special Equipment Capacity Maintenance Redemption Replacement Assessment Construction Fund Fund Fund Fund Fund Total Funds provided From operations: Net income (loss) for the year $ (1,561,206) - - - - (1,561,206) Add charges to income not requiring funds: Depreciation 725,000 - - - - 725,000 Amortization: Debt discount - - - - City building/equipment contributions 70,350 - - - - 70,350 MMSD Funding 800,000 - 800,000 Less: Other - Implicit Cash Subsidy to Water Utility - - - - - - Funds provided from operations 34,144 - - - - 34,144 Increases in: Collection of special assessments 4,500 - - 400,000 - 404,500 Other contributed capital collection- RCA Landfill - - - - - - Total funds provided 38,644 - - 400,000 - 438,644 Funds applied Principal payments on debt - - - - - - Capital outlay (Schedule 6 for Construction Fund) - - - - 170,500 170,500 Total funds applied - - - - 170,500 170,500 Interfund transfers - net Interest earnings (5,000) - 5,000 - - - Equipment replacement (26,350) - 26,350 - - Sewer Connection fees (25,000) - - 25,000 - Transfer to Construction Fund (170,500) - - - 170,500 Transfer for debt retirement reserve - - - - RCA funds used to finance MMSD capital charge - - - - - Total transfers (226,850) - 31,350 25,000 170,500 - Increase (decrease) in working capital (188,206) - 31,350 425,000 - 268,144 Working capital, beginning of year 4,174,219 - 968,561 9,732,058 - 14,874,838 Workinq capital, end of year $ 3,986,013 - 999,911 10,157,058 - 15,142,982 76 -4.51 % 0.00% 3.24% 4.37% 0.00% 1.80% CITY OF MUSKEGO SEWER UTILITY WORKING CAPITAL FUND DESCRIPTIONS 2022 BUDGET FUND DESCRIPTION Operations and Maintenance Required to fund, at a minimum, 3 months of operations and maintenance costs. Special Redemption Accounts as a reserve for a percentage of annual principal and interest payments, as required by the debt covenants. Equipment Replacement Fund Used for significant mechanical equipment replacements as required by the DNR. Non-TIF - RCA Construction MMSD Capital Charge Funding Includes reserves established to account for capacity assessment levies restricted to finance related capital and/or debt service costs. Accounts for borrowed funds or interfund transfers from working capital to cover the cost of capital projects. 77.83% = Utility rates & 22.17% = Reserve Capacity Assessments (Prior to 2007, 27.83% was funded by positive tax increments from TID's #247) Schedule 4 Page 5 77 C4 of S K V - 0- Distributed Tuesday, October 12T"92021 I I IW182 58200 Racine Avenue, Muskego, WI 53150 I Waukesha County, Wisconsin (262) 679-4100 I I 78 CONTENTS Statement of income and expense Schedule Para e Schedule of capital outlay 2 2 Schedule of changes in utility working capital 2022 Budget 3 3 Water Fund Definitions 4 4 79 Operating revenue Sales of water: Sales to general customers Private fire protection Public fire protection Other operating revenue Rental of Water property - tower lease Total operating revenue Operating expenses Operation and maintenance: Source of supply expense Pumping expense Water treatment expense Transmission and distribution expense Customer accounts expense Administrative expense Total operation and maintenance expenses Depreciation Taxes Total operating expenses Net operating income (loss) Add non -operating income - interest Income before non -operating expenses Schedule 1 Page 1 CITY OF MUSKEGO WATER PUBLIC UTILITY STATEMENT OF INCOME AND EXPENSE 2022 BUDGET 2021 2022 2022 $ Change % Change 2020 Aug 31, 2021 2021 Adopted Proposed Adopted From 2021 From 2021 Actual Actual Projected Budget Budget Budget Budget Budget $1,529,893 756,379 1,402,700 $1,391,820 $1,334,250 $0 (57,570) -4.14% 50,056 26,702 50,000 49,000 51,500 $0 2,500 5.10% 516,252 93,783 520,000 515,000 525,000 $0 10,000 1.94% 43,933 $14,953 46,000 $53,500 46,500 $0 (7,000) -13.08% 114,037 41,391 119,000 119,000 125,000 $0 6,000 5.04% 171 933,209 2,137,700 2,128,320 2,082,250 - (46,070) -2.16% 10,870 3,547 8,200 9,971 9,843 - (128) -1.28% 169,953 110,100 192,200 187,658 189,782 - 2,124 1.13% 57,858 24,845 51,000 39,597 55,620 - 16,023 40.46% 175,415 198,676 239,050 241,070 265,748 - 24,678 10.24% 29,567 19,627 35,100 34,778 34,895 - 117 0.34% 414,411 284,606 413,020 468,224 442,895 - (25,329) -5.41% 858,074 641,400 938,570 981,298 998,783 - 17,485 1.78% 870,064 - 875,000 860,000 880,000 $0 20,000 2.33% 501,281 17,355 505,360 530,360 530,106 $0 (254) -0.05% 2,229,419 658,755 2,318,930 2,371,658 2,408,889 - 37,231 1.57% 24,752 274,454 (181,230) (243,338) (326,639) - (83,301)-34.23% 44,762 20,584 30,337 39,134 26,634 $0 (12,500)-31.94% 69,514 295,038 (150,893) (204,204) (300,005) - (95,801) -46.91 % Deduct non -operating expenses Interest on advances from municipality and revenue bonds 85,582 41,418 79,230 80,373 70,905 $0 (9,468)-11.78% Total non -operating expenses 85,582 41,418 79,230 80,373 70,905 - (9,468)-11.78% Net income (loss) before capital contributions $ (16,068) 253,620 (230,123) (284,577) (370,910) - (86,333)-30.34% Schedule 2 Page 2 CITY OF MUSKEGO WATER PUBLIC UTILITY SCHEDULE OF CAPITAL OUTLAY COSTS PROJECTED 2021 AND 2022 BUDGET Estimated 2021 2021 2022 2022 Total Adopted Proposed Adopted Funding Cost Budget Budget Budget 2021 Caaital Additions: Meters (B) 150,000 150,000 Truck (Water & Sewer) (B) 20,000 20,000 Replacement Truck (accident Water & Sewer) (B) 27,500 27,500 Well Rehap (B) 150,000 150,000 Apollo Building - Pavement & Gutters (B) 90,000 90,000 Scada (B) 35,640 35,640 $ 473,139 473,140 - - 2. 2022 Caaital Additions: Meters (B) 200,000 - Truck (Water & Sewer) (B) 23,000 Well #12 Abandonment (B) 50,000 Well Rehap (B) 150,000 - Scada (B) 12,500 - - - 435,500 - Grand Total $ 473,139 473,140 435,500 - Notes: (A) - Financed by borrowings. (B) - Financed by working capital / Depreciation Fund (C) - Anticipated to be financed by a Sewer Utility Subsidy (D) - Anticipated to be financed by a stimulus grant (E) - Anticipated to be financed by assessments 81 CITY OF MUSKEGO WATER PUBLIC UTILITY SCHEDULE OF CHANGES IN UTILITY WORKING CAPITAL 2022 BUDGET Funds provided From operations: Net income (loss) for year Add charges to income not requiring funds: Depreciation Amortization Amortization on water tower Transfer working capital to other funds Implicit cash subsidy from Sewer Utility Proceeds from borrowing Increases in collection of special assessments Total funds provided (applied) Funds applied Principal payments on debt Capital outlay Paid to utility for implicit cash subsidy Total funds applied Interfund transfers - interest earninas Increase (decrease) in working capital Working capital, beginning of year Working capital, end of year Operation and Debt Maintenance Construction Depreciation Service Fund Fund Fund Fund $ (370,910) 815,000 (435,500) 435,500 Total - (370,910) 20,000 45,000 - 70,905 880,000 70,905 - - - 50,000 50,000 8,590 435,500 20,000 165,905 629,995 - - 306,402 306,402 435,500 - 435,500 - 435,500 - 306,402 741,902 (7,250) - 2,250 5,000 - 1,340 - 22,250 (135,497) (111,907) 648,162 - 490,765 1,121,373 2,260,300 649,502 - 513,015 985,876 2,148,393 0.21 % #DIV/0! 4.53% -12.08% -4.95% Schedule 3 Page 3 F-M Schedule 4 Page 4 CITY OF MUSKEGO WATER UTILITY WORKING CAPITAL FUND DESCRIPTIONS 2022 BUDGET FUND DESCRIPTION Operations and Maintenance Recommended to fund 3 months of operations and maintenance costs. Construction Accounts for borrowed funds or interfund transfers from working capital to cover the cost of capital projects. Depreciation Is available for the acquisition of capital equipment not financed by a revenue bond issue. Debt Service Accounts as a reserve for a required percentage of the annual principal and interest payments on the outstanding debt.