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COMMITTEE OF THE WHOLE Packet 10112022CITY OF MUSKEGO COMMITTEE OF THE WHOLE AGENDA hnia C4 of 2022 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 Approval of September 27, 2022 Meeting Minutes COWM.2022.09.27 (DRAFT).docx NEW BUSINESS Continued Discussion of the Mayor's Proposed 2023 Operating Budget Proposed 2023 Budget.pdf Review 2023 Water and Sewer Budgets 2023 Proposed Sewer Utility Budget - COW 10-11-22.pdf 2023 Proposed Water Utility Budget - COW 10-11-22.pdf Discuss ARPA Funds Discussion Regarding Durham Drive Road Repair Due to Great Water Alliance 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. V102ICda 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. UNPUBLISHED CITY OF MUSKEGO COMMITTEE OF THE WHOLE MINUTES September 27, 2022 5:30 PM Muskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER Mayor Petfalski called the meeting to order at 5:34 pm. PLEDGE OF ALLEGIANCE ROLL CALL Present: Alderpersons Hammel, Kapusta, Schroeder, Alderperson Wolfe Also present: City Attorney Warchol; Public Works anc Assistant Deputy Clerk -Treasurer Crisp. STATEMENT OF PUBLIC NOTICE i1VIUSKEGO Kubacki, and Madden. Absent: Development Director Kroeger; Assistant Deputy Clerk -Treasurer Crisp stated that the meeting was noticed in accordance with the open meeting law. APPROVAL OF AGENDA Alderperson Kubacki moved to approve. Alderperson Madden seconded; motion carried. APPROVAL OF MINUTES Approval of Committee of the Whole Minutes - September 13, 2022 Alderperson Hammel moved to approve the Committee of the Whole Minutes from September 13, 2022. Alderperson Madden seconded; motion carried. NEW BUSINESS Mayor's Proposed 2023 Budget Mayor Petfalski read his Summary Comments regarding the 2023 Proposed Budget. SUMMARY COMMENTS How we fund local government in the State of Wisconsin is broken. Relying almost exclusively on the local property tax is not only unpopular, but not what was planned when the state first adopted a state income tax when the plan was to distribute 85% of that tax revenue back to local communities. Local government is the most responsive and important form of government we have in this state. We provide, police, fire, public works and elections to name a few of the essential services residents expect. Currently, state statues caps our new property tax revenue to the rate of net new K Committee of the Whole Meeting Minutes September 27, 2022 Page 12 construction. This past year that was .865% or $118,254. Put on top of that, the CPI increased by 8.4% (through August) and you can see we are headed towards a difficult road ahead. The budget process started with over a $1,255,253 projected deficit, the largest in recent history. Through prioritizing the requested initiatives, shifting some budgeting philosophes and anticipating some significant health insurance savings by shifting to a new carrier on January 1st 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 the services we provide to the taxpayers. Those services, by and large are the product of our hard working employees. We need to find ways to maintain our existing staff as well as recruit the best and brightest for open positions. This budget makes a priority in those goals so we can maintain the image of being a great community to live and raise a family. This city budget is built upon Council defined budget goals with desired outcomes in the best interest of Muskego taxpayers, and the 2023 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 maintain a low mill rate of $3.81, which again is one of the lowest mill rates of any municipality in Waukesha County. Following are the 2023 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 2023 Proposed Budget for initial review. We will however, continue researching further budget adjustments as we go through this process. The goal is to have an approved budget on October 25th 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 2022 to the 2023: Revenues The proposed 2023 general fund revenue budget reflects a tax levy increase of $149, 693 or 1.098% 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 protected services, technology, human resources, employee pay scale adjustments and merit increases. 3 Committee of the Whole Meeting Minutes September 27, 2022 Expenditures Page 13 The proposed 2023 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a 2.44 % increase over 2022. In support of the goal to recognize and respect the expertise of incumbent employees this budget reflects a recommended pay scale adjustment of 2% along with a maximum 1 % merit pay for non - represented employees. The Police Union Agreement is up for negotiations which we are hoping to commence soon. Personnel costs also include employee benefits which fluctuate considerably from year to year. This year we are looking to the insurance market for some savings by keeping our plan levels similar, but inviting other carriers to provide those benefits at a substantial savings. Over the past two years we have concentrated our efforts on becoming self -insured to realize the most savings, however, the partners we had approached to implement this change were not successful in showing a savings in this path at the current time. As a reference, according to the US Bureau of Labor Statistics, The Consumer Price Index for all Urban Consumers rose 8.4 % for the 12 months ending 8131122. Taxes Per the 2023 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 again produce an estimated City tax rate of $3.81 per $1,000 of assessed value the same rate compared to the prior year. COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW None. ADJOURNMENT Alderperson Kubacki moved to adjourn at 5:44 p.m. Alderperson Schroeder seconded; motion carried. Minutes taken and transcribed by Assistant Deputy Clerk -Treasurer Crisp. 4 SKEGO MAYOR'S PROPOSED 2023 BUDGET Presented Tuesday, September 27t'', 2022 W182 S8200 Racine Avenue, Muskego, WI 53150 Waukesha County, Wisconsin (262) 679-4100 TABLE OF CONTENTS PROPOSED 2023 BUDGET DOCUMENT Section 1 Mayor's 2023 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 2023 Budget (proposed for Tuesday, October 25t', 2022) » Page 5 Section 3 Proposed 2023 General Fund Revenue Budget (General Operations) » Pages 7 - 11 a. General Fund Revenues — Total Change by Category from Adopted 2022 Budget to 2023 Proposed Budget b. General Fund Revenues — Change in Dollars by Category From Adopted 2022 Budget to Proposed 2023 Budget Section 4 Proposed 2023 General Fund Expenditure Budget » Pages 13 - 27 a. General Fund Expenditures — Total Change by Category from Adopted 2022 Budget to 2023 Proposed Budget b. General Fund Expenditures — Change in Dollars by Category from Adopted 2022 Budget to 2023 Proposed Budget Section 5 Staffing Information » Pages 29 - 31 a. Full Time Equivalent Position Summary by Department of the City of Muskego — Approved 2022 Budget Compared to Proposed 2023 Budget b. Graphic Presentation of General Fund Personnel Related Costs Compared to the Adopted 2022 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 2023 — 2032 Total Principal & Interest by Year Section 7 Proposed 2023 Special Revenue Fund Budgets » Pages 38 - 44 Section 8 Proposed 2023 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 6 SECTION 1 MAYOR'S SUMMARY COMMENTS Page 1 MAYOR'S 2023 PROPOSED BUDGET SUMMARY COMMENTS How we fund local government in the State of Wisconsin is broken. Relying almost exclusively on the local property tax is not only unpopular, but not what was planned when the state first adopted a state income tax when the plan was to distribute 85% of that tax revenue back to local communities. Local government is the most responsive and important form of government we have in this state. We provide, police, fire, public works and elections to name a few of the essential services residents expect. Currently, state statutes caps our new property tax revenue to the rate of net new construction. This past year that was .865% or $118,254. Put on top of that, the CPI increased by 8.4% (through August) and you can see we are headed towards a difficult road ahead. The budget process started with over a $1,255,253 projected deficit, the largest in recent history. Through prioritizing the requested initiatives, shifting some budgeting philosophes and anticipating some significant health insurance savings by shifting to a new carrier on January 1st 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 the services we provide to the taxpayers. Those services, by and large are the product of our hard working employees. We need to find ways to maintain our existing staff as well as recruit the best and brightest for open positions. This budget makes a priority in those goals so we can maintain the image of being a great community to live and raise a family. This city budget is built upon Council defined budget goals with desired outcomes in the best interest of Muskego taxpayers, and the 2023 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 maintain a low mill rate of $3.81, which again is one of the lowest mill rates of any municipality in Waukesha County. Following are the 2023 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 2023 Proposed Budget for initial review. We will however, continue researching further budget adjustments as we go through this process. The goal is to have an approved budget on October 25th 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. Page 2 Significant Changes from the 2022 to the 2023: Revenues The proposed 2023 general fund revenue budget reflects a tax levy increase of $149,695 or 1.098% 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 protected services, technology, human resources, employee pay scale adjustments and merit increases. Expenditures The proposed 2023 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a 2.44% increase over 2022. In support of the goal to recognize and respect the expertise of incumbent employees this budget reflects a recommended pay scale adjustment of 2% along with a maximum 1 % merit pay for non -represented employees. The Police Union Agreement is up for negotiations which we are hoping to commence soon. Personnel costs also include employee benefits which fluctuate considerably from year to year. This year we are looking to the insurance market for some savings by keeping our plan levels similar, but inviting other carriers to provide those benefits at a substantial savings. Over the past two years we have concentrated our efforts on becoming self -insured to realize the most savings, however, the partners we had approached to implement this change were not successful in showing a savings in this path at the current time. As a reference, according to the US Bureau of Labor Statistics, The Consumer Price Index for all Urban Consumers rose 8.4% for the 12 months ending 8/31/22. Taxes Per the 2023 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 again produce an estimated City tax rate of $3.81 per $1,000 of assessed value the same rate compared to the prior year. Mayor Rick Petfalski Page 3 9 SECTION 2 DRAFT PUBLIC HEARING NOTICE Page 4 10 CITY OF MUSKEGO -- OFFICIAL NOTICE On October 25, 2022, 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 2023. 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 Sharon Mueller, Finance and Administration Director SUMMARY OF REVENUE AND EXPENSE BUDGET ESTIMATED BUDGET % CHANGE 2022 12/31/22 2023 (DECREASE) 13,686,330 13,676,611 13,826,023 2,216,872 2,235,564 2,239,542 723,670 796,365 728,436 335,000 350,000 335,000 602,248 579,865 724,417 246,250 246,250 253,250 198,675 198,917 326,788 326,750 337,750 326,750 $ 18,335,795 $ 18,421,322 $ 18,760,206 GENERAL GOVERNMENT 2,568,323 2,547,036 2,364,950 PUBLIC SAFETY 7,654,798 7,775,626 7,962,618 HEALTH AND SANITATION 3,800 3,781 3,825 PUBLIC WORKS 3,095,089 3,132,319 3,064,060 EDUCATION & RECREATION 1,926,970 1,917,735 2,008,553 CONSERVATION AND DEVELOPMENT 448,115 457,493 240,900 CAPITAL OUTLAY 758,200 758,280 1,208,500 UNCLASSIFIED 83,000 0 86,500 DEBT SERVICE 3,973,209 3,974,801 3,300,972 TOTAL EXPENDITURES TRANSFERS FROM OTHER FUNDS/ADVANCES TRANSFERS TO OTHER FUNDS TOTAL OTHER FINANCING SOURCES/USES $ 20,511,504 $ 20,567,071 $ 20,240,878 2,225,709 1,893,205 1,631,723 (50,000) (50,000) (151,051) 2,175,709 1,843,205 1,480,672 * Taxes Revenue includes $13,778,373 property tax levy which is 1.098% higher than 2022 2.31 % -1.32% ACTUAL ESTIMATED ESTIMATED 12/31 /21 12/31 /22 12/31 /23 FUND BALANCES GENERAL FUND $ 7,878,219 $ 7,920,273 $ 7,920,273 DEBT SERVICE TAX LEVY FUND 349,501 $ 4,903 4,903 TOTAL FUND BALANCE $ 8,227,720 $ 7,925,176 $ 7,925,176 11 Page 5 SECTION 3 PROPOSED 2023 REVENUE BUDGET Page 6 12 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2023 BUDGET ACCOUNT NUMBER ACCOUNT TITLE TAXES: 100.09.80.00.4001 GENERAL PROPERTY TAXES 100.09.80.00.4002 OVERRUN 100.09.80.00.4005 PAYMENT IN LIEU OF TAXES 100.09.80.00.4006 PYMT IN LIEU OF TAXES-CONSERV 100.09.80.00.4007 INTEREST-DELQ PERS PROPERTY 100.09.80.00.4008 TAXES/INTEREST & PENALTY TAXES Total 100.02.20.01.4127 PUBLIC SAFETY 100.02.20.01.4128 WATER PATROL 100.02.20.01.4702 MISC REIMBURSEMENT/DONATIONS 100.02.21.00.4124 FIRE INSURANCE TAX 100.04.51.01.4132 TRANSPORTATION-HWAYALLOTMENT 100.04.51.01.4133 STATE FUNDING 100.05.71.00.4140 LIBRARY GRANTS REVENUE 100.05.71.00.4150 LIBRARY - SYSTEM, ETC 100.05.71.00.4552 LIBRARY FRIENDS REVENUE 100.09.80.00.4120 PERSONAL PROPERTY AID 100.09.80.00.4121 STATE SHARED REVENUES 100.09.80.00.4122 ST AID EXMPT COMPUTER REPLACE 100.09.80.00.4123 PER CAPITA TAXES -PUBLIC SAFETY 100.09.80.00.4124 STATE VIDEO SERVICE AID INTERGOVERNMENTAL REVENUE Total LICENSES AND PERMITS: 100.01.02.00.4241 LIQUOR AND FERMENTED BEVERAGE 100.01.02.00.4242 PUBLIC AND SPECIAL GATHERING 100.01.02.00.4243 PUBLICATIONS 100.01.02.00.4244 TAVERN OPERATORS 100.01.02.00.4245 CIGARETTES 100.01.02.00.4247 AMUSEMENT DEVICES 100.01.02.00.4248 ARCHERY 100.01.02.00.4250 JUNK LICENSES 100.01.02.00.4251 DANCE HALL 100.01.02.00.4254 EVENTS -REGULATION & COMPLIANCE 100.01.02.00.4260 SPECIAL EVENTS 100.01.02.00.4261 SHORT-TERM RENTALS 100.01.02.00.4262 LANDFILL AND REFUSE HAULING 100.01.02.00.4263 FOOD TRUCKS 100.01.02.00.4264 TRAILERS & GOLF CARTS 100.01.02.00.4265 FIRE WORKS 100.01.02.00.4266 ALARM SYSTEMS PERMITS 100.01.02.00.4279 EXPLOSIVE STORAGE LICENSE 100.01.02.00.4304 STATEMENT OF PROPERTY STATUS 100.01.02.00.4307 DOG LICENSE FEES 100.01.06.00.4544 CABLE TV FRANCHISE FEES 100.02.20.01.4252 BICYCLE 100.02.20.01.4305 DOG APPREHENSION 100.02.25.00.4250 BUILDING INSPECTION PERMITS 100.02.25.00.4329 BUILDING INSPECTION TAXABLE 100.05.72.02.4271 BEER PERMIT FEES (PARKS) 100.06.18.01.4260 EXTRACTIVE LICENSES AND PERMITS Total October 6, 2022 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 2023 $ Change % Change 2023 Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2022 from 2022 COW Actual Actual Actual Actual Budget Budget Actual Projection Rennes[ Proposal Budget Budget Approval $10,476,898 $10,676,898 $10,768,762 $11,059,802 $11,388,680 $11,388,680 $11,388,678 $11,388,679 $11,538,373 $11,538,373 $149,693 1.31% $0 $1 ($1) $0 ($2) $0 $0 $1 $0 $0 $0 $0 #DIV/0! $0 $33,516 $34,200 $35,720 $34,580 $35,000 $35,000 $34,616 $34,616 $35,000 $35,000 $0 0.00% $0 $12,910 $12,874 $12,372 $12,659 $12,500 $12,500 $12,666 $12,666 $12,500 $12,500 $0 0.00% $0 $4,121 $1,189 $150 $30 $150 $150 $0 $150 $150 $150 $0 0.00% $0 $17,119 $18,712 $21,621 $25,532 $10,000 $10,000 $276 500 $0 $_0 10000 -100.00% $0 $10,544,565 $10,743,872 $10,838,625 $11,132,602 $11,446,330 $11,446330 $11,436,236 $11,436,611 $11,586,023 $11,586,023 13$ 9,693 1.22 % L0 $21,493 $18,836 $29,361 $18,028 $15,000 $15,000 ($2,286) $15,000 $15,000 $15,000 $0 0.00% $0 $14,386 $14,365 $14,077 $8,531 $14,300 $14,300 $0 $14,300 $14,300 $14,300 $0 0.00% $0 $26,939 $33,266 $32,833 $32,881 $30,000 $30,000 $26,151 $30,000 $30,000 $30,000 $0 0.00% $0 $109,244 $122,625 $125,261 $132,427 $120,000 $120,000 $137,265 $137,265 $135,000 $135,000 $15,000 12.50% $0 $1,320,965 $1,203,515 $1,305,947 $1,350,136 $1,322,595 $1,322,595 $989,200 $1,318,933 $1,315,000 $1,315,000 ($7,595) -0.57% $0 $536 $16,735 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $8,765 $1,549 $3,489 $0 $0 $0 $1,179 $1,734 $0 $0 $0 #DN/0! $0 $118,147 $118,193 $121,422 $133,957 $144,178 $144,178 $73,456 $144,178 $157,217 $157,217 $13,039 9.04% $0 $6,239 $6,904 $5,393 $6,689 $5,000 $5,000 $4,983 $5,000 $5,000 $5,000 $0 0.00% $0 $0 $54,498 $74,898 $95,298 $45,191 $45,191 $45,191 $45,191 $45,500 $45,500 $309 0.68% $0 $428,303 $430,088 $425,415 $441,020 W1,798 $441,798 $66,270 $443,471 $441,775 $441,775 ($23) -0.01% $0 $11,044 $11,311 $11,311 $11,311 $11,311 $11,311 $13,261 $13,261 $13,250 $13,250 $1,939 17.14% $0 $7,714 $7,726 $7,326 $7,366 $7,500 $7,500 $0 $7,500 $7,500 $7,500 $0 0.00% $0 $0 $0 $30,199 $59,731 $60,000 $60,000 $59,731 $59,731 $60,000 $60,000 $0 0.00% $0 $2,073,774 $2,039,611 $2,186,933 $2,297375 $2,216,873 $2,216,873 $1,414,401 $2,235,564 $2,239,542 $2,239,542 2$ 2,669 1.02% LO $23,081 $23,866 $15,843 $24,515 $23,000 $23,000 $23,742 $23,750 $23,500 $23,500 $500 2.17% $0 $230 $290 $360 $410 $300 $300 $380 $380 $350 $350 $50 16.67% $0 $480 $510 $490 $518 $500 $500 $460 $500 $500 $500 $0 0.00% $0 $9,081 $9,544 $10,820 $11,818 $9,500 $9,500 $8,496 $11,000 $11,250 $11,250 $1,750 18.42% $0 $1,600 $1,600 $1,500 $1,700 $1,600 $1,600 $1,600 $1,600 $1,600 $1,600 $0 0.00% $0 $2,160 $2,410 $2,180 $2,230 $2,150 $2,150 $1,810 $2,000 $1,850 $1,850 ($300) -13.95% $0 $20 $20 $20 $10 $20 $20 $20 $20 $20 $20 $0 0.00% $0 $75 $75 $225 $150 $100 $100 $150 $150 $150 $150 $50 50.00% $0 $680 $665 $615 $670 $650 $650 $575 $650 $650 $650 $0 0.00% $0 $2,970 $3,482 $3,038 $2,576 $3,000 $3,000 $2,450 $3,000 $3,000 $3,000 $0 0.00% $0 $0 $2,300 $1,600 $1,275 $1,750 $1,750 $1,175 $1,250 $4,116 $4,116 $2,366 135.20% $0 $0 $0 $0 $0 $0 $0 $0 $0 $2,500 $2,500 $2,500 #DIV/0! $0 $14,960 $14,520 $17,560 $12,240 $15,000 $15,000 $10,400 $11,000 $12,500 $12,500 ($2,500) -16.67% $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,000 $1,000 $1,000 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $250 $500 $750 $750 $750 #DIV/0! $0 $1,325 $2,925 $5,015 $4,775 $4,000 $4,000 $4,195 $4,195 $4,250 $4,250 $250 6.25% $0 $1,650 $1,650 $900 $650 $1,000 $1,000 $1,150 $1,150 $1,000 $1,000 $0 0.00% $0 $100 $100 $50 $100 $100 $100 $100 $100 $100 $100 $0 0.00% $0 $4,263 $6,463 $7,163 $5,788 $7,000 $7,000 $6,000 $6,500 $6,000 $6,000 ($1,000) -14.29% $0 $4,978 $5,284 $3,893 $4,830 $5,000 $5,000 $4,388 $4,750 $4,500 $4,500 ($500) -10.00% $0 $181,194 $179,193 $152,989 $121,771 $120,000 $120,000 $62,891 $120,000 $120,000 $120,000 $0 0.00% $0 $0 $433 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $810 $660 $270 $420 $650 $650 $270 $400 $500 $500 ($150) -23.08% $0 $519,518 $602,154 $489,692 $475,605 $525,000 $525,000 $499,676 $600,000 $525,000 $525,000 $0 0.00% $0 $1,350 $2,037 $1,028 $705 $1,350 $1,350 $1,142 $1,350 $1,350 $1,350 $0 0.00% $0 $521 $290 $504 $580 $500 $500 $560 $620 $500 $500 $0 0.00% $0 3149 $1,161 547 650 $1,500 $1,500 839 $1,500 $1,500 $1,500 $_0 0.00% - $774,194 $861,632 $716,302 $673,986 $723,670 $723,670 $632,719 $796,365 $728,436 $728,436 $4,_766 0.66 % 13 Page 7 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2023 BUDGET 2018 2019 2020 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year NUMBER ACCOUNT TITLE Actual Actual Actual Actual 2022 2022 8/31 Adopted Amended YTD Budeet Budeet Actual 2022 2023 2023 Annual Department Mayor's Proiection Request Proposal October 6, 2022 2023 2023 $ Change % Change 2023 from 2022 from 2022 COW Budeet Budget Approval FINES. FORFEITS AND PENALTIES: 100.01.08.00.4269 COURT FINES AND FORFEITURES $296,060 $315,081 $247,917 $323,769 $335,000 $335,000 $209,264 $350,000 $335,000 $335,000 $0 0.00% 100.02.20.01.4272 WARRANTS S-0 $_0 $_0 S-0 $_0 $_0 $_0 $_0 S-0 $_0 $00 #DIV/01 100.01.08.00.4272 WARRANTS $0 $0 $0 $0 $0 $0 $1810 $0 $0 $0 $0 #DIV/01 FINES, FORFEITS AND PENALTIES Total 29$ 6,060 $315,081 $247,917 $323,769 $335,000 $335,000 211 074 35$ 0,000 $335,000 $335,000 LO 0.00% PUBLIC CHARGES FOR SERVICES: 100.01.05.00.4348 ATTORNEY REVIEW FEES $1,980 $2,160 $0 $0 $2,000 $2,000 $0 $1,000 $1,500 $1,500 ($500) -25.00% 100.01.06.00.4310 COPY FEES $2 $7 $133 $70 $20 $20 $0 $0 $0 $0 ($20) -100.00% 100.01.06.00.4311 VENDING MACHINE REVENUE $643 $780 $149 $296 $525 $525 $179 $300 $275 $275 ($250) -47.62% 100.01.06.00.4532 RENTAL OF CITY OWNED LAND $0 $150 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.01.06.00.4536 NSF FEES $720 $630 $270 $180 $500 $500 $120 $200 $250 $250 ($250) -50.00% 100.01.06.00.4541 JURY DUTY/ FEES REIMB $152 $23 $15 $22 $50 $50 $0 $50 $25 $25 ($25) -50.00% 100.01.06.00.4542 MISCELLANEOUS REIMBURSEMENT $62,969 $46,167 $454,412 $32,372 $45,000 $45,000 $17,392 $40,000 $40,000 $40,000 ($5,000) -11.11% 100.02.20.01.4333 MISCELLANEOUS CHGS-POLICE $2,406 $2,171 $4,157 $1,032 $1,500 $1,500 $713 $1,000 $1,100 $1,100 ($400) -26.67% 100.02.20.01.4334 SEIZED PROPERTY $0 $2,038 $810 $0 $1,000 $1,000 $16 $50 $250 $250 ($750) -75.00% 100.02.20.01.4542 WITNESS FEES/COURT COSTS-MISC $71 $310 $170 $5 $200 $200 $68 $100 $200 $200 $0 0.00% 100.04.19.00.4348 ENGINEERING REVIEW FEES $15,240 $13,434 $10,355 $20,228 $15,500 $15,500 $4,998 $15,500 $15,500 $15,500 $0 0.00% 100.04.19.00.4349 ENGINEERING SERVICE FEES $0 $0 $0 $32 $0 $0 $1,350 $0 $0 $0 $0 #DIV/0! 100.04.51.01.4278 STREET EXCAVATION FEE HWY $2,745 $0 $0 $0 $2,500 $2,500 $0 $1,000 $2,500 $2,500 $0 0.00% 100.04.51.01.4312 SALE OF CULVERT MATERIAL $56,578 $62,584 $83,930 $90,923 $35,000 $35,000 $43,340 $50,000 $75,000 $75,000 $40,000 114.29% 100.04.51.01.4332 MISC HWY DEPT REVENUE $3,110 $5,666 $54,432 $6,046 $5,000 $5,000 $1,000 $3,500 $5,000 $5,000 $0 0.00% 100.04.51.01.4533 OIL RECYCLING/SALE SCRAP MTL $716 $663 $6,598 $4,719 $750 $750 $2,305 $3,000 $750 $750 $0 0.00% 100.04.51.10.4308 WEED CUTTING $685 $0 $786 $0 $0 $0 $100 $0 $0 $0 $0 #DIV/0! 100.05.71.00.4274 LIBRARY LOST AND DAMAGED $1,452 $1,951 $1,384 $2,224 $1,300 $1,300 $1,876 $1,700 $1,300 $1,300 $0 0.00% 100.05.71.00.4313 LIBRARY FINES $16,229 $13,798 $6,962 $10,771 $17,000 $17,000 $7,477 $11,250 $15,000 $15,000 ($2,000) -11.76% 100.05.71.00.4314 LIBRARY TAXABLE REVENUE $8,880 $8,072 $5,231 $7,886 $9,000 $9,000 $7,910 $9,000 $9,000 $9,000 $0 0.00% 100.05.71.00.4544 ROOM RENTAL $1,519 $2,594 $825 $2,544 $1,000 $1,000 $1,113 $1,200 $1,000 $1,000 $0 0.00% 100.05.72.02.4314 SEASON PASSES (Taxable) $12,813 $11,459 $13,526 $14,917 $14,000 $14,000 $14,010 $15,250 $14,000 $14,000 $0 0.00% 100.05.72.02.4315 IDLE ISLE LAUNCH (Taxable) $15,511 $16,689 $21,659 $17,445 $12,000 $12,000 $14,209 $12,000 $12,000 $12,000 $0 0.00% 100.05.72.02.4317 PARK RENTAL TAXABLE $34,135 $8,364 $25,414 $18,894 $15,000 $15,000 $16,352 $21,000 $17,500 $17,500 $2,500 16.67% 100.05.72.02.4537 PARKS DEPT MISC. REVENUE $688 $0 $880 $495 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.10.4320 RECREATION FEES TAXABLE $190 $1,588 $566 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.10.4321 MISC REVENUE RECREATION $3,227 $1,217 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DN/0! 100.05.72.10.4325 TICKET SALES REC-GREAT AMERICA $11,407 $8,680 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.10.4326 TICKET SALES REC-WPRA WEEK GA $956 $725 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.10.4327 TICKET SALES REC-NOAH'S ARK $3,108 $2,688 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.10.4328 TICKET SALES REC-ZOO $1,134 $1,490 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.10.4329 TICKET SALES REC-MT OLYMPUS $0 $140 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.11.4318 REC REG FEES -AQUATICS $0 $1,255 $1,265 $1,648 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.12.4318 REC REG FEES -ARTS & CRAFTS $5,944 $4,861 $1,637 $2,301 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.13.4318 REC REG FEES -ATHLETICS $193,013 $124,654 $80,820 $163,460 $157,385 $157,385 $122,637 $157,385 $193,253 $193,253 $35,868 22.79% 100.05.72.13.4320 REC FEES TAXABLE -ATHLETICS $0 $0 $576 $3,447 $7,330 $7,330 $2,055 $3,500 $7,330 $7,330 $0 0.00% 100.05.72.14.4318 REC REG FEES -SAFETY $9,719 $7,148 $1,508 $9,844 $9,644 $9,644 $7,592 $8,200 $10,060 $10,060 $416 4.31% 100.05.72.16.4318 REC REG FEES -CHILDCARE $171,761 $128,321 $51,586 $120,652 $167,044 $167,044 $126,643 $132,000 $188,472 $188,472 $21,428 12.83% 100.05.72.16.4320 RECREATION FEES TAXABLE $1,484 $1,031 $0 $152 $3,810 $3,810 $9,175 $9,230 $7,800 $7,800 $3,990 104.72% 100.05.72.16.4324 REC BUS REVENUE -CHILD CARE $0 $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.17.4318 REC REG FEES -LEAGUES $0 $0 $825 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.17.4320 REC FEES TAXABLE -LEAGUES $2,798 $5,558 $2,037 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.18.4318 REC REG FEES -VARIED INTEREST $13,576 $16,206 $2,411 $10,410 $18,890 $18,890 $18,524 $22,000 $29,352 $29,352 $10,462 55.38% 100.05.72.18.4320 REC FEES TAXABLE -VARIED INT $1,320 $837 $0 $0 $0 $0 $599 $1,750 $6,400 $6,400 $6,400 #DIV/0! $0 LO Page 8 14 CITY OF MUSKEGO OPERATING REVENUES October 6, 2022 PROPOSED 2023 BUDGET 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 2023 $ Change % Change 2023 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2022 from 2022 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budeet Budeet Actual Proiection Request Proposal Budeet Budeet Approval PUBLIC CHARGES FOR SERVICES (Continued): $0 100.05.72.19.4320 IDLE ISLE PARKING -TAXABLE $8,960 $13,116 $21,449 $21,943 $28,800 $28,800 $22,895 $25,000 $34,100 $34,100 $5,300 18.40% $0 100.06.18.01.4301 SALE OF MAPS $0 $0 $0 $100 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.06.18.01.4330 PLATTING FEES $22,395 $19,145 $19,913 $20,161 $10,500 $10,500 $13,214 $14,500 $15,500 $15,500 $5,000 47.62% $0 100.06.18.01.4344 DEVELOPMENT CHARGES $9,643 $10,681 $9,251 $10,779 $10,000 $10,000 $4,550 $8,500 $10,000 $10,000 $0 0.00% $0 100.06.18.01.4345 STANDARD PRODUCTS-GIS $0 $0 $35 $700 $0 $0 $0 $700 $0 $0 $0 #DIV/0! $0 100.06.18.01.4346 LAND RECORD FEE $13,567 $11,800 $14,420 $9220 $10,000 $10,000 $6 670670 $10,000 $10,000 $10,000 $0 0.00% $0 PUBLIC CHARGES FOR SERVICES Total $713,443 56$ 0,864 90$ 0.39 $605,915 60$ 2,248 $602,248 $469,080 $579,865 724 4I7 72$ 4.417 12$ 2,169 20.29 INTERGOVERNMENTAL CHARGES FOR SERVICES: 100.01.06.00.4601 LITTLE MUSKEGOLAKE DISTRICT $2,262 $2,003 $1,010 ($150) $1,250 $1,250 $0 $1,250 $1,250 $1,250 $0 0.00% $0 100.02.20.01.4602 REIMBURSE POLICE LIASON OFFI $154,441 $195,420 $237,306 $243,306 $245,000 $245,000 $121,843 $245,000 $252,000 $252,000 $7,000 2.861/. $-0 INTERGOVERNMENTAL CHARGES FOR SERVICES Total $156,703 $197A23 $238,316 $243,156 $246,250 $246,250 $121,843 $246,250 $253,250 $253,250 $7,000 2.84% $0 MISCELLANEOUS: 100.01.06.00.4531 INTEREST ON INVESTMENTS $228,494 $292,557 $292,641 $88,580 $150,000 $150,000 $85,143 $150,000 $275,750 $275,750 $125,750 83.83% $0 100.01.06.00.4547 FUELREFUND $6,369 $7,166 $6,878 $6,760 $7,000 $7,000 ($6,760) $6,760 $7,000 $7,000 $0 0.00% $0 100.02.20.01.4525 RENTAL/CELLULAR TOWER $34,271 $35,985 $37,784 $39,673 $39,675 $39,675 $41,657 $41,657 $43,738 $43,738 $4,063 10.241/. MISCELLANEOUS REVENUE Total $269,134 $335,708 $337,302 $135,012 $196,675 $196,675 $120,040 $198,417 $326A88 $326,488 $129,813 66.00% $0 OTHER FINANCING SOURCES: 100.02.20.01.4551 PROCEEDS FROM SALEF/A-PD $1,000 $11,083 $0 $13,000 $1,000 $1,000 $16,011 $16,849 $20,000 $20,000 $19,000 1900.00% $0 100.04.51.01.4551 PROCEEDS FROM SALEF/A-DPW $17,454 $29,766 $0 $0 $0 $0 $22,403 $22,403 $10,000 $10,000 $10,000 #DIV/0! $0 100.06.18.01.4551 PROCEEDS FROM SALE F/A-PLAN $1,900 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.09.80.00.4004 WATER UTILITY TAX EQUIVALENT $492,971 $482,580 $474,627 $441,825 $500,000 $500,000 $0 $475,000 $450,000 $450,000 ($50,000) -10.00% $0 100.20.80.00.8220 TRF FROM CAP IMPROV-GF $0 $0 $54,500 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.20.80.00.8209 TRANSFER FROM CABLE FUND $0 $0 $2,253 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.20.80.00.8270 TRF FROM COMP ABS FUND $0 $0 $0 $164,420 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.20.80.00.8001 PRIOR YEARS SURPLUS FUNDING $-0 $-0 $_0 $-0 $_0 $-0 $-0 $_0 $-0 $_0 $00 #DIV/01 $0 OTHER FINANCING SOURCES Total $513,325 $523A29 $531,380 $619,245 $501,000 $501,000 $38A14 $514,252 $480,000 $480,000 $2( 1,000) -4.19 % $0 INTERDEPARTMENTAL: 100.01.06.00.4701 BIG MUSKEGO LAKE DISTRICT $1,712 $1,711 $1,785 $2,437 $1,750 $1,750 $0 $1,750 $1,750 $1,750 $0 0.00% $0 100.01.06.00.4702 REIMBURSEMENT -WATER $18,800 $16,300 $13,255 $17,630 $75,000 $75,000 $8,980 $79,000 $75,000 $75,000 $0 0.00% $0 100.01.06.00.4703 REIMBURSE FRM SEWER/OPERATIO $78,403 $77,171 $81,774 $84,355 $150,000 $150,000 $42,773 $157,000 $150,000 $150,000 $0 0.00% $0 100.01.06.00.4704 REIMBURSE FROM REF/RECY $-0 $-0 $_0 $-0 $100,000 $100,000 S-0 $100,000 $100,000 $100,000 $-0 0.001/ $-0 INTERDEPARTMENTAL REVENUE Total $98,915 $95,182 $96,814 $104A22 $326,750 $326,750 $51,753 $337,750 $326,750 $326,750 $0 0.00% $0 TOTAL GENERAL FUND REVENUES 115.440.113 $15.672.802 $16.093.986 $16.135.483 $16.594.795 $16.594995 $14.495.560 $16.695.073 16� $16.999.906 $4Q5 11 2,44% $Q PROJECTED 2022-2023 SURPLUS/(DEFICIT) $4 115. $Q so 15 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 2022 Adopted - $16,594,795 2023 Proposed - $16,999,906 16 Page 10 CITY OF MUSKEGO General Fund Revenues $12,000,000 $10,000,000 $8,000,000 $6,000,000 $4,000,000 $2,000,000 $ $(2,000,000) Taxes Inter-gov License Fines, Public Intergov Misc Other and Permits Forfeits and Charges for Charges for Sources Penalty Services Services Inter-dept ■2022 Adopted - $16,594,795 $11,446,330 $2,216,872 $723,670 $335,000 $602,248 $246,250 $196,675 $501,000 $326,750 ■2023 Proposed - $16,999,906 $11,586,023 $2,239,542 $728,436 $335,000 $724,417 $253,250 $326,488 $480,000 $326,750 OChange - $405,111 $139,693 $22,670 $4,766 $- $122,169 $7,000 $129,813 $(21,000) $- 17 Page 11 SECTION 4 PROPOSED 2023 EXPENDITURE BUDGET Page 12 18 CITY OF MUSKEGO OPERATING EXPENSES September 27, 2022 PROPOSED 2023 BUDGET 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 2023 $ Change % Change 2023 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2022 from 2022 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval GENERAL GOVERNMENT -MAYOR: 100.01.01.00.5101 SALARIES AND WAGES $7,085 $6,170 $11,158 $11,642 $51,135 $51,135 $0 $0 $45,760 $45,760 ($5,375) -10.51% $0 100.01.01.00.5105 SALARIES AND WAGES -ELECTED $118,225 $122,333 $125,232 $128,933 $118,432 $118,432 $82,460 $126,115 $63,035 $63,035 ($55,397) -46.78% $0 100.01.01.00.5150 AUTO ALLOWANCE $3,500 $3,500 $3,648 $3,464 $3,500 $3,500 $2,289 $3,500 $3,500 $3,500 $0 0.00% $0 100.01.01.00.5152 EXPENSE ALLOWANCE $11,200 $11,200 $11,206 $11,164 $11,200 $11,200 $7,329 $11,210 $8,800 $8,800 ($2,400) -21.43% $0 100.01.01.00.5201 FICA $10,478 $10,739 $11,304 $11,522 $14,454 $14,454 $6,597 $10,089 $9,264 $9,264 ($5,190) -35.91% $0 100.01.01.00.5202 PENSION $4,368 $4,471 $5,444 $5,659 $8,060 $8,060 $3,092 $4,728 $5,560 $5,560 ($2,500) -31.02% $0 100.01.01.00.5203 HEALTH INSURANCE $22,087 $22,781 $30,574 $31,893 $43,746 $43,746 $20,963 $32,062 $22,760 $22,760 ($20,986) -47.97% $0 100.01.01.00.5204 LIFE INSURANCE $494 $494 $369 $298 $364 $364 $158 $242 $152 $152 ($212) -58.31% $0 100.01.01.00.5229 HEALTH INS. ALLOWANCE $0 $0 $0 $915 $0 $0 $40 $0 $0 $0 $0 #DIV/0! $0 100.01.01.00.5303 CONFERENCES AND SPECIAL EVEN $1,033 $138 $93 $398 $1,000 $1,000 $200 $500 $750 $750 ($250) -25.00% $0 100.01.01.00.5305 DUES AND MEMBERSHIPS $8,795 $8,680 $8,490 $8,552 $8,750 $8,750 $9,053 $9,053 $9,250 $9,250 $500 5.71% $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 $204 $0 $365 $287 $500 $500 $196 $300 $0 $0 ($500) -100.00% $0 100.01.01.00.5820 CONTRACTED SERVICES $0 $0 $0 $0 $0 $0 $18,430 $50,000 $0 $0 $0 #DIV/0! $0 MAYOR Total 18$ 7,950 19$ 0.987 20$ 8,363 21$ 5.206 26$ 1,620 26$ 1,620 15$ 1,127 24$ 8.279 16$ 9,310 16$ 9.310 9t$ 2.310) -35.28% L0 GENERAL GOVERNMENT - FINANCE & ADMINISTRATION: 100.01.03.00.5101 SALARIES AND WAGES $337,204 $340,900 $351,835 $339,634 $305,179 $305,179 $187,939 $295,333 $309,698 $309,698 $4,520 1.48% $0 100.01.03.00.5102 OVERTIME $5,192 $1,941 $8,408 $2,634 $2,500 $2,500 $3,201 $5,031 $2,500 $2,500 $0 0.00% $0 100.01.03.00.5105 WAGES - POLL WORKERS $17,635 $7,585 $50,840 $11,589 $41,286 $41,286 $21,296 $33,465 $20,643 $20,643 ($20,643) -50.00% $0 100.01.03.00.5201 FICA $25,900 $26,606 $28,695 $25,909 $24,319 $24,319 $14,302 $22,475 $24,397 $24,397 $77 0.32% $0 100.01.03.00.5202 PENSION $37,489 $22,514 $24,316 $22,966 $19,999 $19,999 $12,393 $19,474 $21,229 $21,229 $1,231 6.15% $0 100.01.03.00.5203 HEALTH INSURANCE $81,951 $60,729 $72,089 $76,777 $69,470 $69,470 $57,653 $82,353 $49,444 $49,444 ($20,026) -28.83% $0 100.01.03.00.5204 LIFE INSURANCE $1,626 $1,653 $1,497 $1,571 $1,433 $1,433 $757 $1,190 $1,132 $1,132 ($301) -20.97% $0 100.01.03.00.5205 FSA FEE EXPENSE $132 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.03.00.5229 HEALTH INS. ALLOWANCE $5,092 $13,080 $13,110 $10,602 $10,224 $10,224 $3,993 $6,275 $6,711 $6,711 ($3,513) -34.36% $0 100.01.03.00.5301 TRAINING $1,498 $1,073 $52 $719 $1,000 $1,000 $1,003 $1,003 $1,000 $1,000 $0 0.00% $0 100.01.03.00.5302 MILEAGE & EXP REIMB $888 $714 $310 $46 $1,000 $1,000 $1,497 $1,000 $1,000 $1,000 $0 0.00% $0 100.01.03.00.5303 CONFERENCES & SPECIAL EVENTS $2,083 $4,250 $384 $1,719 $4,000 $4,000 $2,958 $3,750 $4,000 $4,000 $0 0.00% $0 100.01.03.00.5305 DUES AND SUBSCRIPTIONS $989 $1,948 $934 $1,233 $2,000 $2,000 $1,411 $1,750 $2,000 $2,000 $0 0.00% $0 100.01.03.00.5401 COPIER MAINTENANCE $932 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.03.00.5410 EQUIP MAINT/PURCHASE/RENTAL $2,395 $2,907 $4,623 $4,312 $4,000 $4,000 $3,431 $4,000 $3,750 $3,750 ($250) -6.25% $0 100.01.03.00.5502 COMPUTER CHARGES $490 $764 $494 $785 $850 $850 $494 $850 $800 $800 ($50) -5.88% $0 100.01.03.00.5506 FINANCIAL SOFTWARE CHARGES $8,248 $10,057 $10,164 $10,464 $15,000 $15,000 $9,570 $12,500 $15,000 $15,000 $0 0.00% $0 100.01.03.00.5601 TELEPHONE/CITY HALL $2,441 $760 $810 $702 $624 $624 $590 $840 $840 $840 $216 34.62% $0 100.01.03.00.5701 OFFICE SUPPLIES $2,109 $2,075 $3,105 $3,020 $3,000 $3,000 $485 $3,000 $3,000 $3,000 $0 0.00% $0 100.01.03.00.5704 OTHER SUPPLIES & EXPENSES $4,761 $4,954 $37,337 $9,013 $20,000 $20,000 $8,432 $18,000 $7,000 $7,000 ($13,000) -65.00% $0 100.01.03.00.5713 PRINT MATERIALS $365 $545 $550 $565 $650 $650 $0 $650 $600 $600 ($50) -7.69% $0 100.01.03.00.5801 TAX BILL DIST FEES $24,516 $21,171 $24,561 $24,299 $25,000 $25,000 8 955 $25,000 25 000 $25,000 Vo 0.00% FINANCE & ADMIN Total $563,936 $526,224 $634,115 $548,560 $551,534 $551,534 $340,360 $537.938 $499,745 $499,745 $5( 1,789) -9.39% $0 GENERAL GOVERNMENT - ASSESSOR: 100.01.04.00.5503 COMPUTER CHARGES/ASSESSOR $23,490 $23,960 $24,747 $21,270 $25,000 $25,000 $22,165 $27,000 $30,000 $30,000 $5,000 20.00% $0 100.01.04.00.5701 OFFICE SUPPLIES $301 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.04.00.5801 PROFESSIONAL SERVICES $76,087 $77,399 $76,204 $76,491 $82,000 $82,000 $49,405 $82,300 $83,800 $83,800 $1,800 2.20% $0 100.01.04.00.5802 BOARD OF REVIEW &NOTICES $350 $651 $275 $811 $500 $500 $800 $1,200 $1,200 $1,200 $700 140.00% $0 100.01.04.00.5830 REVALUATION EXPENSES $0 So $_0 $60,372 Vo So Vo So Vo So $0 #DIV/0! $_0 ASSESSOR Total $100,228 $102.010 $101,225 $158,944 $107,500 $107,500 $72,370 $110,500 $115,000 $115.000 $7,500 6.98% $0 Page 13 19 CITY OF MUSKEGO OPERATING EXPENSES September 27, 2022 PROPOSED 2023 BUDGET 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 2023 $ Change % Change 2023 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2022 from 2022 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval GENERAL GOVERNMENT -LAW: 100.01.05.00.5101 SALARIES & WAGES $95,118 $94,728 $99,159 $106,790 $95,893 $95,893 $64,322 $101,078 $142,577 $142,577 $46,684 48.68% $0 100.01.05.00.5201 FICA $7,533 $7,504 $7,843 $8,498 $7,952 $7,952 $5,094 $8,004 $11,274 $11,274 $3,323 41.79% SO 100.01.05.00.5202 PENSION $5,200 $5,185 $6,166 $6,440 $5,541 $5,541 $3,658 $5,749 $8,530 $8,530 $2,989 53.94% $0 100.01.05.00.5204 LIFE INSURANCE $234 $243 $392 $522 $552 $552 $314 $494 $674 $674 $122 22.09% 100.01.05.00.5229 HEALTH INSURANCE ALLOWANCE $3,360 $3,360 $3,360 $4,275 $3,360 $3,360 $2,280 $3,583 $4,800 $4,800 $1,440 42.86% $0 100.01.05.00.5303 CONFERENCES & TRAINING $44 $658 $173 $488 $1,000 $1,000 $0 $750 $1,000 $1,000 $0 0.00% 100.01.05.00.5305 DUES AND MEMBERSHIP $839 $561 $473 $1,812 $1,000 $1,000 $1,511 $1,000 $1,000 $1,000 $0 0.00% LO 100.01.05.00.5506 COMPUTER CHARGES $3,594 $5,375 $5,459 $5,784 $5,600 $5,600 $3,642 $5,600 $5,400 $5,400 ($200) -3.57% LO 100.01.05.00.5601 TELEPHONE/CITY HALL $480 $480 $480 $480 $480 $480 $320 $480 $480 $480 $0 0.00% 100.01.05.00.5701 OFFICE SUPPLIES AND EXPENSES $415 $881 $447 $640 $1,000 $1,000 $219 $750 $1,000 $1,000 $0 0.00% 20 100.01.05.00.5805 ATTORNEY $6276 $37,788 $13,908 $9116 $10,000 $10,000 1859 $10,000 $10,000 $10,000 $0 0.00% $0 LAW Total 12$ 3,093 15$ 6,762 13$ 7,860 14$ 4,845 13$ 2,377 13$ 2,377 8$ 3,218 13$ 7.488 18$ 6,735 $186,735 5$ 4,357 41.06% 5-0 GENERAL GOVERNMENT -NON -DEPARTMENTAL: 100.01.06.00.5203 HRA/FSA PLANS- DIVERSIFIED $7,339 $4,704 $5,052 $4,965 $5,000 $5,000 $3,557 $5,000 $5,000 $5,000 $0 0.00% $0 100.01.06.00.5205 PCOR FEES $292 $186 $198 $223 $250 $250 $234 $250 $250 $250 $0 0.00% $0 100.01.06.00.5206 WELLNESS PROGRAM $8,085 $8,422 $8,263 $7,491 $8,000 $8,000 $8,025 $8,250 $8,025 $8,025 $25 0.31% $0 100.01.06.00.5410 MAINT & RENTAL OF EQNEHICLES $6,304 $2,392 $976 $2,114 $2,500 $2,500 $162 $2,250 $2,500 $2,500 $0 0.00% $0 100.01.06.00.5506 SOFTWARE MAINTENANCE $14,501 $7,653 $9,502 $20,147 $20,000 $20,000 $25,595 $30,000 $26,000 $26,000 $6,000 30.00% $0 100.01.06.00.5601 LAND LINE LONG DISTANCE $23,150 $23,243 $26,505 $28,960 $16,800 $16,800 $17,013 $30,000 $30,000 $30,000 $13,200 78.57% $0 100.01.06.00.5701 OFFICE SUPPLIES AND EXPENSES $8,101 $4,433 $7,967 $6,328 $8,000 $8,000 $2,762 $6,500 $8,000 $8,000 $0 0.00% $0 100.01.06.00.5702 VENDING MACHINES $518 $466 $85 $180 $300 $300 $123 $300 $300 $300 $0 0.00% $0 100.01.06.00.5704 MISC SUPPLIES AND EXPENSES $8,924 $5,740 $90 $8,329 $6,000 $6,000 $2,233 $5,000 $6,000 $6,000 $0 0.00% $0 100.01.06.00.5710 POSTAGE $14,500 $12,540 $38,319 $19,062 $35,000 $35,000 $17,335 $35,000 $25,000 $25,000 ($10,000) -28.57% $0 100.01.06.00.5810 AUDIT & SPECIAL ACCOUNTING S $6,750 $6,550 $6,800 $11,870 $10,000 $10,000 $46,250 $12,500 $15,000 $15,000 $5,000 50.00% $0 100.01.06.00.5820 CITY ROAD-LANDSCAPE/MAINT $56,486 $58,784 $60,231 $61,613 $65,000 $65,000 $32,040 $65,000 $65,000 $65,000 $0 0.00% $0 100.01.06.00.6001 NOTICES AND PUBLICATIONS $9,090 $10,948 $8,108 $9,801 $10,000 $10,000 $2,135 $10,000 $10,000 $10,000 $0 0.00% $0 100.01.06.00.6002 CRIMINAL HISTORY CHECKS $2,555 $2,800 $2,443 $2,534 $2,500 $2,500 $2,037 $2,500 $2,500 $2,500 $0 0.00% $0 100.01.06.00.6014 ELECTRONIC PAYMENT FEES ($1,327) $522 $2,318 $0 $3,000 $3,000 $21,770 $3,000 $3,000 $3,000 $0 0.00% $0 100.01.06.00.6020 UNEMPLOYMENT COMPENSATION $0 $0 $4,431 $2,715 $5,000 $5,000 $15,161 $2,500 $5,000 $5,000 $0 0.00% $0 100.01.06.00.6021 EMPLOYEE SAFETY $1,883 $1,989 $2,406 $2,021 $2,000 $2,000 $250 $2,250 $2,000 $2,000 $0 0.00% $0 100.01.06.00.6045 PERSONAL/REALPROPTAX - W/O ($2,392) $35,764 $526 $1,153 $500 $500 $0 $500 $1,000 $1,000 $500 100.00% $0 100.01.06.00.6055 SENIOR TAXI $5,000 $15,000 $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 $235,773 $184,757 $157,219 $246,235 $245,000 $245,000 $177,555 $245,000 $240,000 $240,000 ($5,000) -2.04 % $0 100.01.06.00.6102 LIABILITY INSURANCE - GEN & PD $40,552 $40,273 $40,552 $40,552 $41,565 $41,565 $27,254 $36,338 $38,000 $38,000 ($3,565) -8.58% $0 100.01.06.00.6103 PROPERTY INSURANCE $46,923 $52,200 $67,745 $67,180 $69,800 $69,800 $70,853 $70,853 $78,000 $78,000 $8,200 11.75 % $0 100.01.06.00.6104 AUTO PHYSICAL DAMAGE INSURANCE $13,462 $14,273 $14,651 $14,672 $15,045 $15,045 $14,177 $18,950 $20,000 $20,000 $4,955 32.93% $0 100.01.06.00.6105 PUBLIC OFFICIALS LIABILITY INS $12,147 $12,147 $12,147 $12,148 $12,400 $12,400 $17,500 $23,333 $23,800 $23,800 $11,400 91.94% $0 100.01.06.00.6106 PROPERTY EQUIP BREAKDOWN INS $3,652 $4,398 $4,134 $4,726 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.06.00.6107 CRIME INSURANCE $2,015 $2,015 $2,300 $2,415 $2,465 $2,465 $2,415 $2,415 $2,500 $2,500 $35 1.42% $0 100.01.06.00.6108 INS. DEDUCTIBLES/REIMBRSMENT $40,604 $4,233 $49,364 $30,992 $25,000 $25,000 $5,771 $0 $25,000 $25,000 $0 0.00% $0 100.01.06.00.6109 AUTO LIABILITY INSURANCE $12,203 $12,557 $12,556 $12,909 $13,170 $13,170 $7,082 $0 $13,500 $13,500 $330 2.51% $0 100.01.06.00.6110 CYBER ERM $_0 So $3,656 So $4,820 $4,820 9 833 So $10,000 $10,000 5 180 107.47% NON -DEPARTMENTAL Total $577,089 $528,988 $563,544 $636,335 $644,115 $644,115 $544,121 $632,689 $680,375 $680,375 $36,260 5.63% $0 GENERAL GOVERNMENT -COURT: 100.01.08.00.5101 SALARIES AND WAGES $121,035 $125,908 $98,057 $99,502 $119,781 $119,781 $65,474 $102,888 $68,572 $68,572 ($51,209) -42.75% $0 100.01.08.00.5102 OVERTIME $2,257 $2,545 $4,402 $3,989 $2,258 $2,258 $394 $620 $416 $416 ($1,842) -81.59% $0 100.01.08.00.5105 SALARIES AND WAGES -OTHER $14,712 $15,000 $16,654 $18,240 $17,500 $17,500 $11,442 $17,981 $17,500 $17,500 $0 0.00% SO 100.01.08.00.5201 FICA $10,829 $11,225 $9,170 $9,282 $11,167 $11,167 $5,837 $9,172 $6,616 $6,616 ($4,551) -40.75% $0 100.01.08.00.5202 PENSION $8,342 $8,464 $6,874 $6,786 $6,764 $6,764 $3,998 $6,282 $3,949 $3,949 ($2,816) -41.63% $0 100.01.08.00.5203 HEALTH $9,436 $10,267 $10,330 $11,519 $11,919 $11,919 $7,129 $10,694 $9,318 $9,318 ($2,601) -21.82 % 20 Page 14 CITY OF MUSKEGO OPERATING EXPENSES September 27, 2022 PROPOSED 2023 BUDGET 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 2023 $ Change % Change 2023 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2022 from 2022 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval GENERAL GOVERNMENT - COURT (continued): 100.01.08.00.5204 LIFE $299 $332 $282 $285 $429 $429 $176 $276 $65 $65 ($364) -84.96% $0 100.01.08.00.5229 HEALTH INS. ALLOWANCE $5,100 $5,100 $2,355 $1,440 $1,440 $1,440 $960 $1,509 $0 $0 ($1,440) -100.00% $0 100.01.08.00.5301 TRAINING $100 $255 $0 $94 $500 $500 $254 $260 $500 $500 $0 0.00% $0 100.01.08.00.5303 CONF., SPEC EVENTS & TUITION $1,897 $2,509 $1,158 $1,852 $1,500 $1,500 $2,467 $2,700 $2,500 $2,500 $1,000 66.67% $0 100.01.08.00.5410 PRINTER/COPIES $0 $0 $0 $0 $0 $0 $0 $0 $2,400 $2,400 $2,400 #DIV/0! $0 100.01.08.00.5504 COMPUTER CHARGES $8,542 $9,813 $13,418 $13,627 $15,000 $15,000 $11,300 $13,200 $14,000 $14,000 ($1,000) -6.67% $0 100.01.08.00.5601 TELEPHONE $0 $0 $0 $0 $0 $0 $0 $275 $275 $275 $275 #DIV/0! $0 100.01.08.00.5701 OFFICE SUPPLIES AND EXPENSES $1,348 $523 $2,338 $889 $1,000 $1,000 $598 $1,000 $1,500 $1,500 $500 50.00% $0 100.01.08.00.5702 OPERATING SUPPLIES AND EXPEN $2,267 $1,946 $2,886 $3,340 $1,250 $1,250 $101 $1,000 $1,000 $1,000 ($250) -20.00% $0 100.01.08.00.6004 WITNESS FEES, COURT COSTS $69 $165 $0 $71 $150 $150 $30 $50 $150 $150 $0 0.00% $0 100.01.08.00.6017 PRISONER HOUSING $3 110 179 $332 373 $2,000 $2 000 75 500 $1,000 $1 000 ($1,000) -50.00% $0 COURT Total 18$ 9,344 19$ 4,232 16$ 8,255 17$ 1.288 19$ 2.658 19$ 2,65g 11$ 0,234 16$ 8.406 12$ 9,760 12$ 9,760 6($ 2 898) -32.65 % LO GENERAL GOVERNMENT - BUILDING MAINTENANCE: 100.01.09.00.5101 SALARIES AND WAGES $62,780 $63,099 $65,291 $65,681 $65,838 $65,838 $43,285 $68,019 $67,164 $67,164 $1,327 2.01% $0 100.01.09.00.5102 OVERTIME $3,019 $3,214 $1,682 $972 $2,363 $2,363 $693 $1,089 $2,411 $2,411 $48 2.02% $0 100.01.09.00.5151 CLOTHING ALLOWANCE $250 $250 $250 $250 $250 $250 $0 $0 $250 $250 $0 0.00% $0 100.01.09.00.5201 FICA $5,092 $5,139 $5,141 $5,142 $5,383 $5,383 $3,371 $5,297 $5,489 $5,489 $105 1.95% $0 100.01.09.00.5202 PENSION $4,406 $4,347 $4,521 $4,493 $4,433 $4,433 $2,859 $4,492 $4,731 $4,731 $298 6.72% $0 100.01.09.00.5203 HEALTH INSURANCE $11,952 $9,532 $11,624 $9,627 $10,951 $10,951 $6,229 $9,343 $8,589 $8,589 ($2,362) -21.57% $0 100.01.09.00.5204 LIFE INSURANCE $382 $431 $480 $480 $576 $576 $320 $503 $480 $480 ($96) -16.66% $0 100.01.09.00.5229 HEALTH INS ALLOWANCE $1,920 $1,920 $1,600 $1,920 $1,920 $1,920 $1,280 $2,011 $1,920 $1,920 $0 0.00% $0 100.01.09.00.5302 MILEAGE $33 $0 $0 $0 $0 $0 $0 $0 $100 $100 $100 #DIV/0! $0 100.01.09.00.5405 MAINTENANCE OF VEHICLES $2,036 $1,532 $1,632 $1,061 $2,000 $2,000 $873 $2,000 $1,500 $1,500 ($500) -25.00% $0 100.01.09.00.5415 MAINTENANCE OF BLDGS & GROUN $18,983 $21,798 $35,267 $24,607 $30,000 $30,000 $32,921 $40,000 $40,000 $40,000 $10,000 33.33 % $0 100.01.09.00.5601 TELEPHONE $130 $240 $897 $240 $480 $480 $160 $480 $290 $290 ($190) -39.58% $0 100.01.09.00.5703 HOUSEKEEPING SUPPLIES $1,205 $1,800 $2,957 $1,417 $2,000 $2,000 $551 $2,000 $1,750 $1,750 ($250) -12.50% $0 100.01.09.00.5735 GASOLINE & OIL $1,060 $936 $623 $800 $2,000 $2,000 $371 $2,000 $1,500 $1,500 ($500) -25.00% $0 100.01.09.00.5835 HOUSEKEEPING SERVICE $28,140 $25,481 $31,139 $28,848 $28,500 $28,500 $21,636 $28,500 $30,000 $30,000 $1,500 5.26% $0 100.01.09.00.5910 UTILITIES $55,102 $45,216 $47,306 $52,342 $47,500 $47,500 $38,295 $47,500 $50,000 $50,000 $2,500 5.26% $0 100.01.09.00.5915 SEWER/WATER USAGE/WCA $7,692 $6,178 $1,525 $1543 $9,000 $9 000 1 079 $9 000 1 550 $1550 7 450 -82.78% $0 BUILDING MAINTENANCE Total 20$ 4,181 19$ 1.114 21$ 1,935 19$ 9,421 21$ 3,194 21$ 3,194 15$ 3,921 22$ 2,234 21$ 7,724 21$ 7,724 $4,530 2.12% L0 GENERAL GOVERNMENT - INFORMATION TECHNOLOGY: 100.01.14.00.5101 SALARIES AND WAGES $110,540 $128,307 $132,051 $147,955 $206,210 $206,210 $135,596 $213,080 $135,385 $135,385 ($70,825) -34.35% $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 $8,143 $9,556 $9,570 $10,868 $15,813 $15,813 $10,245 $16,099 $10,675 $10,675 ($5,138) -32.49% $0 100.01.14.00.5202 PENSION $7,398 $8,398 $8,911 $9,963 $13,436 $13,436 $8,814 $13,850 $9,240 $9,240 ($4,196) -31.23% $0 100.01.14.00.5203 HEALTH INSURANCE $30,470 $27,174 $40,356 $36,640 $42,006 $42,006 $21,227 $31,152 $18,863 $18,863 ($23,143) -55.10% $0 100.01.14.00.5204 LIFE INSURANCE $97 $120 $143 $159 $263 $263 $143 $225 $158 $158 ($105) -40.03% $0 100.01.14.00.5229 HEALTH INS. ALLOWANCE $690 $1,540 $560 $610 $0 $0 $2,440 $0 $3,660 $3,660 $3,660 #DIV/0! $0 100.01.14.00.5301 TRAINING $6,754 $449 $2,967 $832 $7,000 $7,000 $2,771 $7,000 $7,000 $7,000 $0 0.00% $0 100.01.14.00.5302 GASOLINE/OIL/MILEAGE $426 $515 $0 $347 $2,000 $2,000 $0 $2,000 $2,000 $2,000 $0 0.00% $0 100.01.14.00.5303 CONFERENCES & SPECIAL EVENTS $838 $2,043 $846 $991 $3,000 $3,000 $1,882 $3,000 $3,000 $3,000 $0 0.00% $0 100.01.14.00.5305 MEMBERSHIPS & DUES $50 $50 $50 $210 $375 $375 $160 $375 $375 $375 $0 0.00% $0 100.01.14.00.5506 COMPUTER CHARGES/CITY HALL $4,302 $279 $3,592 $2,627 $5,000 $5,000 $1,044 $5,000 $5,000 $5,000 $0 0.00% $0 100.01.14.00.5507 NETWORK CHARGES $80,878 $73,774 $114,126 $124,653 $123,721 $123,721 $88,660 $123,721 $124,446 $124,446 $725 0.59% $0 100.01.14.00.5601 TELEPHONE CITY HALL $1,920 $1,760 $1,400 $1,517 $3,000 $3,000 $1,301 $3,000 $3,000 $3,000 $0 0.00% $0 100.01.14.00.5701 OFFICE SUPPLIES $1,229 $1,471 $3,224 $1,815 $3,000 $3,000 $1,199 $3,000 $3,000 $3,000 $0 0.00% $0 100.01.14.00.5704 OTHER SUPPLIES AND EXPENSES $0 $0 $35 $0 $0 $0 $140 $0 $0 $0 $0 #DIV/0! $0 100.01.14.00.5840 PROGRAMMING AND CONSULTING $39 713 $40,033 $31,313 $34,799 $40,000 $40,000 $18,145 $40,000 $40,000 $40,000 $0 0.001/. $0 INFORMATION TECHNOLOGY Total 29$ 3.447 29$ 5,46g 34$ 9,143 37$ 3,987 $465,325 46$ 5,325 $293,767 6$4 1,502 $366,301 36$ 6,301 9($ 9.023) -21.28 % L0 TOTAL GENERAL GOVERNMENT $2139.26R $2.1 R5985 $2.374.441 $2.44R-585 52.56R i23 $2568323 57.749.119 $2.519-036 52.364.950 $2364-950 (R203.3731 -7,92 % 21 Page 15 CITY OF MUSKEGO OPERATING EXPENSES September 27, 2022 PROPOSED 2023 BUDGET 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 2023 $ Change % Change 2023 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2022 from 2022 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval PUBLIC SAFETY - POLICE: 100.02.20.01.5101 SALARIES & WAGES -POLICE $3,066,646 $3,152,751 $3,226,150 $3,281,740 $3,514,446 $3,514,446 $2,189,287 $3,440,308 $3,732,227 $3,732,227 $217,780 6.20% $0 100.02.20.01.5102 OVERTIME - POLICE $125,904 $127,933 $129,464 $166,374 $93,000 $93,000 $81,813 $128,563 $93,000 $93,000 $0 0.00% $0 100.02.20.01.5115 WATER PATROL $1,935 $6,190 $7,068 $3,848 $7,900 $7,900 $11,464 $29,515 $17,304 $17,304 $9,404 119.04% $0 100.02.20.01.5150 AUTO ALLOWANCE $3,710 $3,896 $3,842 $3,709 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.20.01.5151 UNIFORMS& OFFICERSEQUB'MEN $39,127 $34,364 $36,710 $46,051 $44,000 $44,000 $16,536 $69,985 $45,650 $45,650 $1,650 3.75% $0 100.02.20.01.5201 FICA $243,449 $248,245 $251,741 $257,488 $284,539 $284,539 $168,046 $264,073 $298,142 $298,142 $13,603 4.78% $0 100.02.20.01.5202 PENSION $373,311 $369,681 $403,083 $417,914 $445,316 $445,316 $277,764 $436,486 $508,373 $508,373 $63,057 14.16% $0 100.02.20.01.5203 HEALTH $565,200 $629,634 $713,376 $751,613 $679,302 $679,302 $557,363 $832,739 $673,237 $673,237 ($6,065) -0.89% $0 100.02.20.01.5204 LIFE $4,089 $4,176 $4,287 $3,856 $4,157 $4,157 $2,498 $3,926 $4,532 $4,532 $375 9.02% $0 100.02.20.01.5210 INSURANCE FUND $25,580 $26,699 $26,617 $26,712 $26,448 $26,448 $23,132 $36,350 $29,760 $29,760 $3,312 12.52% $0 100.02.20.01.5226 GUN REIMBURSEMENT $375 $750 $500 $1,875 $1,000 $1,000 $250 $1,000 $1,000 $1,000 $0 0.00% $0 100.02.20.01.5227 VEST REIMBURSEMENT $3,938 $7,839 $2,524 $11,368 $11,000 $11,000 $7,813 $11,000 $11,000 $11,000 $0 0.00% $0 100.02.20.01.5229 HEALTH INS. ALLOWANCE $48,750 $37,295 $29,140 $27,840 $24,720 $24,720 $20,480 $32,183 $32,520 $32,520 $7,800 31.55% $0 100.02.20.01.5301 TRAINING $25,181 $18,296 $18,201 $21,771 $22,000 $22,000 $14,286 $22,000 $25,000 $25,000 $3,000 13.64% $0 100.02.20.01.5302 MILEAGE $0 $385 $68 $15 $200 $200 $0 $0 $100 $100 ($100) -50.00% $0 100.02.20.01.5303 CONFERENCES AND SPECIAL EVEN $3,229 $5,278 $2,504 $8,783 $6,525 $6,525 $1,854 $6,525 $6,525 $6,525 $0 0.00% $0 100.02.20.01.5305 DUES AND MEMBERSHIPS $6,400 $7,420 $7,645 $8,560 $10,145 $10,145 $8,329 $10,145 $10,145 $10,145 $0 0.00% $0 100.02.20.01.5405 MAINT OF VEHICLES & EQUIP $24,914 $21,543 $25,478 $22,179 $28,200 $28,200 $13,220 $28,200 $28,200 $28,200 $0 0.00% SO 100.02.20.01.5406 MAINTENANCE OF RADIOS $16,892 $12,439 $12,897 $14,827 $15,000 $15,000 $12,327 $15,000 $15,000 $15,000 $0 0.00% $0 100.02.20.01.5410 PRINTER/COPIES $2,259 $2,794 $2,496 $2,471 $3,000 $3,000 $2,005 $3,000 $3,000 $3,000 $0 0.00% $0 100.02.20.01.5415 MAINTENANCE OF BLDGS & GROUN $18,985 $13,159 $16,994 $17,237 $18,400 $18,400 $22,489 $21,500 $20,000 $20,000 $1,600 8.70% $0 100.02.20.01.5504 COMPUTER CHARGES/POLICE $87,371 $90,924 $112,175 $99,774 $117,917 $117,917 $98,495 $118,500 $114,425 $114,425 ($3,492) -2.96% $0 100.02.20.01.5604 TELEPHONE $10,843 $13,733 $11,601 $14,539 $14,500 $14,500 $13,569 $21,000 $24,984 $24,984 $10,484 72.30% $0 100.02.20.01.5610 TIMESYSTEM- BADGERNET $9,768 $10,648 $11,555 $11,218 $14,300 $14,300 $10,964 $14,300 $14,300 $14,300 $0 0.00% $0 100.02.20.01.5701 OFFICE SUPPLIES AND EXPENSES $2,956 $3,180 $2,321 $3,394 $3,200 $3,200 $2,033 $3,200 $3,200 $3,200 $0 0.00% $0 100.02.20.01.5704 OTHER SUPPLIES AND EXPENSES $4,327 $2,573 $4,638 $2,550 $4,000 $4,000 $1,182 $4,000 $4,000 $4,000 $0 0.00% $0 100.02.20.01.5720 AMMUNITION $7,592 $12,588 $12,892 $9,502 $2,000 $2,000 $3,068 $3,068 $3,000 $3,000 $1,000 50.00% $0 100.02.20.01.5721 SUPPLIES & EXPENSES-ADMIN. $3,126 $5,505 $4,011 $3,223 $5,000 $5,000 $3,232 $5,000 $5,000 $5,000 $0 0.00% $0 100.02.20.01.5722 SUPPLIES & EXP-FIELD OPERATI $11,340 $13,194 $18,738 $16,105 $16,000 $16,000 $7,070 $16,000 $16,000 $16,000 $0 0.00% $0 100.02.20.01.5723 MISC SUPPLIES & EXPENSES $2,364 $3,119 $2,447 $2,546 $2,470 $2,470 $1,290 $2,470 $2,470 $2,470 $0 0.00% $0 100.02.20.01.5735 GASOLINE AND OIL $53,489 $58,050 $42,332 $57,579 $57,000 $57,000 $18,540 $57,000 $57,000 $57,000 $0 0.00% $0 100.02.20.01.5835 HOUSEKEEPING SERVICE $20,736 $16,889 $30,000 $30,000 $30,000 $30,000 $22,500 $30,000 $30,000 $30,000 $0 0.00% $0 100.02.20.01.5845 PERSONNEL MANAGEMENT $2,542 $5,690 $3,264 $7,456 $11,100 $11,100 $2,647 $11,100 $11,100 $11,100 $0 0.00% $0 100.02.20.01.5910 UTILITIES $40,354 $61,109 $53,345 $58,175 $65,000 $65,000 $43,184 $65,000 $65,000 $65,000 $0 0.00% $0 100.02.20.01.5915 SEWER/WATERUSAGE $1,853 $5,459 $2,976 $3,018 $3,000 $3,000 $2,179 $3,000 $3,000 $3,000 $0 0.00% $0 100.02.20.01.6022 POLICE & FIRE COMM EXPENSE $0 $0 $0 $174 $150 $150 $3 $150 $150 $150 $0 0.00% $0 100.02.20.01.6023 RANGE EXPENSES $1271 713 $944 $2 035 $4,000 $4 000 2 962 $4 000 $4,000 $4 000 $0 0.00% $0 POLICE Total $4,859,805 $5,034.139 $5,234,021 $5,417.519 $5,588,934 $5,588,934 $3,663,871 $5,750.284 $5,912,342 $5,912,342 32$ 3,408 5.79% LO PUBLIC SAFETY -CIVILIAN PERSONNEL: 100.02.20.10.5101 SALARIES AND WAGES-DISPATCHE $410,574 $441,407 $490,559 $505,414 $533,553 $533,553 $315,702 $496,103 $551,010 $551,010 $17,458 3.27% $0 100.02.20.10.5102 OVERTIME - DISPATCHERS $8,824 $9,991 $9,323 $7,388 $7,715 $7,715 $7,377 $11,593 $8,352 $8,352 $637 8.26% $0 100.02.20.10.5151 UNIFORMS AND OFFICERS EQUIPM $2,914 $3,030 $3,576 $3,772 $3,800 $3,800 $915 $5,237 $3,800 $3,800 $0 0.00% $0 100.02.20.10.5201 FICA $29,791 $31,919 $34,935 $34,973 $41,972 $41,972 $21,633 $33,994 $43,627 $43,627 $1,655 3.94% $0 100.02.20.10.5202 PENSION $28,084 $29,595 $33,742 $34,566 $35,182 $35,182 $20,990 $32,985 $38,037 $38,037 $2,854 8.11% $0 100.02.20.10.5203 HEALTH $164,275 $161,724 $205,399 $237,744 $207,638 $207,638 $151,832 $227,748 $163,212 $163,212 ($44,426) -21.40% $0 100.02.20.10.5204 LIFE $365 $401 $484 $507 $616 $616 $324 $509 $577 $577 ($39) -6.40% $0 100.02.20.10.5229 HEALTH INS. ALLOWANCE $7,420 $7,020 $7,380 $4,460 $5,580 $5,580 $2,590 $4,070 $9,120 $9,120 $3,540 63.44% $0 100.02.20.10.5604 TELEPHONE $2 167 $2,054 2 560 $1 831 $2,400 $2400 $0 So $0 2 400 -100.00% $0 CIVILIAN PERSONNEL Total 65$ 4,415 68$ 7,142 78$ 7,958 83$ 0,654 83$ 8,457 83$ 8,457 52$ 1,362 81$ 2,238 81$ 7,735 81$ 7,735 2t$ 0,7221 -2.47% LO Page 16 22 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2023 BUDGET September 27, 2022 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 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 2023 $ Change % Change 2023 Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2022 from 2022 COW Actual Actual Actual Actual Budget Budget Actual Proiection Request Proposal Budget Budget Approval $327,818 $327,818 $337,653 $347,783 $347,783 $347,783 $0 $347,783 $350,000 $350,000 $2,217 0.64% $0 $466,870 $500,006 $499,921 $499,837 $548,051 $548,051 $411,973 $548,051 $550,000 $550,000 $1,949 0.36% $0 $0 $0 $0 $0 $2,500 $2,500 $0 $2,000 $2,250 $2,250 ($250) -10.00% $0 So $_0 So $_0 So $_0 So $_0 So $0 #DIV/01 $794,688 $827,824 $837,574 $847,620 $898,334 $898,334 $411,973 $897,834 $902,250 $902,250 $3,916 0.44% $0 $0 $2 $0 $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 $0 $420 $500 $387 $500 $500 $0 $0 $0 $0 ($500) -100.00% $0 $15,3 $15,590 15 902 $17,170 $18,256 $18,256 $18,256 $18,256 23 008 $23,008 $4,752 26.03% $0 2$ 0.504 2$ 1,212 2$ 1,602 2$ 2.757 2$ 3,956 2$ 3.956 2$ 3,456 2$ 3.456 2$ 8,208 2$ 8.208 $4,252 17.75% LO $23,127 $23,297 $24,091 $24,597 $25,019 $25,019 $16,381 $25,741 $25,773 $25,773 $754 3.01% $0 $248 $133 $885 $1,963 $1,624 $1,624 $181 $284 $1,673 $1,673 $49 3.01% $0 $1,524 $1,515 $1,610 $1,770 $2,038 $2,038 $1,068 $1,678 $2,100 $2,100 $62 3.02% $0 $1,572 $1,536 $1,686 $1,790 $1,731 $1,731 $1,077 $1,692 $1,866 $1,866 $135 7.81% $0 $14,761 $17,227 $13,762 $15,219 $17,205 $17,205 $10,476 $15,714 $13,328 $13,328 ($3,877) -22.54% $0 $26 $27 $35 $42 $51 $51 $29 $45 $44 $44 ($7) -13.32% $0 $8,880 $6,837 $9,179 $9,700 $6,000 $6,000 $6,000 $6,000 $6,050 $6,050 $50 0.83% $0 $2,198 $4,932 $6,445 $2,526 $5,500 $5,500 $5,536 $5,500 $5,500 $5,500 $0 0.00% $0 $591 $190 $0 $0 $700 $700 $0 $0 $0 $0 ($700) -100.00% $0 $2,488 $1,989 $1,989 $996 $2,750 $2,750 $1,991 $2,750 $2,750 $2,750 $0 0.00% $0 $1,377 $1,987 $1,870 $709 $2,500 $2,500 $2,144 $2,750 $3,000 $3,000 $500 20.00% $0 217 97 $249,102 $201,615 $192,876 240 000 $240,000 165 167 $270,000 240 000 $240,000 $_0 0.00% $274,768 $308,772 $263,166 $252.187 $305,117 $305,117 $210,048 $332,154 $302,083 $302,083 $( 3,034) -0.99% $0 S 4 1 6.879.090 144 22 7.370.738 $7.654.79g 7.654.798 $4.830.711 7.815.967 2 1 7.962.618 $2 4,02% $0 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 190 224 110 248 TOTAL HEALTH & HUMAN SERVICES $3,600 200 $3.R00 $3,600 $3,581 $3,581 $3,600 $3,600 $0 0.00% 200 156 200 225 225 SL5 12.50% M 0.6i°Ln Page 17 23 CITY OF MUSKEGO OPERATING EXPENSES September 27, 2022 PROPOSED 2023 BUDGET 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 2023 $ Change % Change 2023 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2022 from 2022 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval PUBLIC WORKS - ENGINEERING DIVISION: 100.04.19.00.5101 SALARIES & WAGES $106,737 $109,084 $53,815 $56,131 $57,095 $57,095 $37,361 $58,710 $58,809 $58,809 $1,714 3.00% $0 100.04.19.00.5201 FICA $7,742 $7,877 $3,720 $3,930 $4,368 $4,368 $2,574 $4,044 $4,499 $4,499 $131 3.00% $0 100.04.19.00.5202 PENSION $7,155 $7,148 $3,633 $3,783 $3,711 $3,711 $2,429 $3,816 $3,999 $3,999 $288 7.76% $0 100.04.19.00.5203 HEALTH INSURANCE $30,701 $37,095 $30,942 $23,182 $25,807 $25,807 $17,604 $26,406 $19,991 $19,991 ($5,816) -22.54% $0 100.04.19.00.5204 LIFE $379 $389 $83 $92 $112 $112 $63 $99 $99 $99 ($14) -12.05% $0 100.04.19.00.5225 CLOTHING ALLOWANCE $464 $447 $431 $248 $250 $250 $187 $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 $268 $142 $62 $0 $500 $500 $12 $350 $500 $500 $0 0.00% $0 100.04.19.00.5303 CONFERENCES, SPEC. EVENTS & $1,325 $1,038 $1,399 $1,605 $2,800 $2,800 $120 $1,000 $2,800 $2,800 $0 0.00% $0 100.04.19.00.5305 DUES AND MEMBERSHIPS $632 $736 $587 $525 $750 $750 $351 $750 $750 $750 $0 0.00% $0 100.04.19.00.5405 MAINTENANCE OF VEHICLES $0 $0 $0 $170 $250 $250 $0 $250 $250 $250 $0 0.00% $0 100.04.19.00.5506 COMPUTER CHARGES $3,855 $5,861 $4,528 $4,300 $9,500 $9,500 $6,048 $9,500 $9,750 $9,750 $250 2.63% $0 100.04.19.00.5601 TELEPHONE $1,470 $1,420 $1,000 $960 $480 $480 $640 $480 $480 $480 $0 0.00% $0 100.04.19.00.5701 OFFICE SUPPLIES $0 $0 $0 $278 $1,300 $1,300 $0 $1,300 $1,300 $1,300 $0 0.00% $0 100.04.19.00.5704 OTHER SUPPLIES AND EXPENSES $1,050 $63 $1,333 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.19.00.5715 SUPPLIES EXPENSE - SURVEY WORK $22 $0 $0 $30 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.19.00.5815 ENGINEERING SERVICE FEES $69,706 57 945 $68,463 $29,564 50 000 $50,000 26 876 $50,000 50 000 $50,000 Vo 0.00% $0 DPW -ENGINEERING DIVISION Total 23$ 1,505 22$ 9,245 16$ 9,996 12$ 4.798 15$ 6,923 15$ 6,923 9$ 4,264 15$ 6,956 15$ 3.477 15$ 3,477 ($3,446) -2.20% 5-0 PUBLIC WORKS - ADMINISTRATION DIVISION: 100.04.51.01.5101 SALARIES AND WAGES $268,464 $178,452 $335,822 $354,523 $183,680 $183,680 $238,282 $329,443 $286,961 $286,961 $103,281 56.23% $0 100.04.51.01.5102 OVERTIME - ADMIN $185 $0 $30 $31 $0 $0 $378 $0 $0 $0 $0 #DIV/0! $0 100.04.51.01.5120 GENERAL CITY & PARKS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.01.5123 GENERALCITY- ELECTIONS $5,289 $1,582 $13,013 $229 $8,805 $8,805 $1,973 $3,101 $8,907 $8,907 $102 1.15% $0 100.04.51.01.5124 BML BOAT LAUNCH $1,274 $977 $2,422 $2,943 $2,661 $2,661 $1,292 $2,030 $2,692 $2,692 $31 1.16% $0 100.04.51.01.5125 BML PARKING LOT $511 $1,354 $678 $0 $6,522 $6,522 $276 $434 $6,598 $6,598 $76 1.16% $0 100.04.51.01.5150 AUTO ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.01.5201 FICA $22,526 $24,148 $27,775 $28,466 $17,889 $17,889 $19,065 $26,960 $25,369 $25,369 $7,480 41.82% $0 100.04.51.01.5202 PENSION $19,714 $21,362 $23,802 $24,071 $11,850 $11,850 $15,735 $23,727 $19,486 $19,486 $7,636 64.44% $0 100.04.51.01.5203 HEALTH $77,382 $48,259 $86,692 $87,388 $59,068 $59,068 $57,769 $85,290 $62,664 $62,664 $3,596 6.09% $0 100.04.51.01.5204 LIFE $1,136 $1,169 $911 $1,186 $1,069 $1,069 $847 $1,331 $919 $919 ($150) -14.02% $0 100.04.51.01.5225 CLOTHING/UNIFORM ALLOW $11,479 $9,888 $9,473 $10,073 $11,000 $11,000 $1,129 $12,774 $10,750 $10,750 ($250) -2.27% $0 100.04.51.01.5227 DRUG/AUDIO TESTING $549 $484 $417 $786 $500 $500 $600 $800 $500 $500 $0 0.00% $0 100.04.51.01.5228 SAFETY GLASSES/CDL LINCENSE $2,194 $2,371 $1,495 $2,047 $2,000 $2,000 $310 $2,000 $3,500 $3,500 $1,500 75.00% $0 100.04.51.01.5229 HEALTH INS. ALLOWANCE $20,165 $22,877 $20,770 $24,118 $26,820 $26,820 $16,452 $25,853 $21,360 $21,360 ($5,460) -20.36% $0 100.04.51.01.5303 CONFERENCES & SPECIAL EVENTS $1,279 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.01.5506 COMPUTER CHARGES/CITY HALL $4,496 $3,320 $8,111 $11,320 $8,900 $8,900 $9,949 $11,000 $12,900 $12,900 $4,000 44.94% $0 100.04.51.01.5605 TELEPHONE/PUBLIC WORKS $1,180 $1,655 $4,380 $2,838 $5,768 $5,768 $1,256 $5,768 $3,132 $3,132 ($2,636) -45.70% $0 100.04.51.01.5701 OFFICE SUPPLIES AND EXPENSES $1,614 $1,313 $764 $1,683 $1,250 $1,250 $2,372 $2,500 $2,500 $2,500 $1,250 100.00% $0 100.04.51.01.5820 CONTRACTED SERVICES $0 $255 $0 $24,444 $20,000 $20,000 $8,693 $16,000 $20,000 $20,000 $0 0.00% $0 100.04.51.01.6001 NOTICES AND PUBLICATIONS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/01 $0 DPW - ADMINISTRATION Total 3$4 9,437 31$ 9.467 53$ 6,556 57$ 6.147 36$ 7,782 36$ 7,782 37$ 6,378 54$ 9.010 48$ 8,237 8$4 g,237 12$ 0,455 32.75% L0 Page 18 24 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2023 BUDGET September 27, 2022 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 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 2023 $ Change % Change 2023 Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2022 from 2022 COW Actual Actual Actual Actual Budget Budget Actual Proiection Request Proposal Budget Budget Approval $286,128 $263,304 $303,512 $231,242 $324,796 $324,796 $197,489 $305,339 $328,552 $328,552 $3,756 1.16% $0 $1,908 $5,892 $1,162 $1,010 $2,289 $2,289 $647 $1,017 $2,289 $2,289 $0 0.02% $0 $21,428 $20,084 $22,555 $17,279 $25,022 $25,022 $14,655 $23,029 $25,309 $25,309 $287 1.15% $0 $18,981 $16,661 $19,733 $14,874 $19,959 $19,959 $12,474 $19,601 $21,136 $21,136 $1,177 5.90% $0 $61,157 $56,737 $73,853 $50,703 $65,513 $65,513 $43,564 $65,346 $67,468 $67,468 $1,955 2.98% $0 $800 $840 $850 $588 $1,151 $1,151 $544 $854 $990 $990 ($161) -14.02% $0 $0 $0 $0 $599 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $66,440 $77,475 $105,145 $54,795 $85,000 $85,000 $16,151 $85,000 $85,000 $85,000 $0 0.00% $0 $46,554 $44,824 $56,628 $33,033 $35,000 $35,000 $15,561 $35,000 $35,000 $35,000 $0 0.00% $0 $20,918 $24,054 $31,847 $36,119 $30,000 $30,000 $38,990 $30,000 $30,000 $30,000 $0 0.00% $0 2 188 $2 063 $1,531 S0 $3,500 $3500 $0 $3500 3 500 $3500 $0 0.00% $0 52$ 6,502 51$ 1,934 61$ 6,815 44$ 0,243 59$ 2,230 59$ 2,230 34$ 0,073 56$ 8,686 59$ 9,244 59$ 9,244 $7,014 1.18% 5-0 $3,317 $3,098 $14,198 $11,689 $13,261 $13,261 $12,084 $13,990 $13,414 $13,414 $153 1.16% $0 $0 $0 $0 $0 $0 $0 $22 $0 $0 $0 $0 #DIV/0! $0 $245 $231 $1,061 $868 $1,014 $1,014 $891 $999 $1,026 $1,026 $12 1.20% $0 $222 $196 $950 $780 $809 $809 $787 $837 $857 $857 $48 5.88% $0 $607 $341 $1,819 $2,665 $3,695 $3,695 $2,503 $2,755 $2,755 $2,755 ($940) -25.45% $0 $3 $16 $30 $27 $47 $47 $20 $32 $40 $40 ($7) -14.04% $0 $661 $738 $983 $1,010 $1,000 $1,000 $1,562 $2,000 $1,000 $1,000 $0 0.00% $0 27 46 $23,946 26 932 $33,274 35 000 $35,000 15 861 $35,000 35 000 $35,000 $_0 0.00% $32,516 $28.566 $45,972 $50,313 $54,826 $54.826 $33,730 $55,613 $54,092 $54,092 $( 734) -1.34% $0 $100,736 $122,096 $105,293 $144,276 $129,069 $129,069 $63,664 $100,043 $150,793 $150,793 $21,724 16.83% $0 $211 $1,281 $1,275 $0 $707 $707 $363 $570 $707 $707 ($0) -0.01% $0 $7,388 $9,160 $7,903 $10,648 $9,928 $9,928 $4,664 $7,329 $11,590 $11,590 $1,662 16.74% $0 $6,700 $8,108 $7,026 $9,695 $7,828 $7,828 $4,139 $6,504 $9,677 $9,677 $1,849 23.62% $0 $24,326 $24,538 $12,395 $30,337 $26,542 $26,542 $17,508 $26,262 $30,965 $30,965 $4,423 16.66% $0 $347 $404 $337 $357 $528 $528 $246 $386 $454 $454 ($74) -13.98% $0 $23,077 $13,783 $26,995 $43,105 $30,000 $30,000 $21,541 $30,000 $30,000 $30,000 $0 0.00% $0 $43,430 $40,896 $70,836 $38,997 $40,000 $40,000 $33,692 $40,000 $40,000 $40,000 $0 0.00% $0 14 30 $13,242 $11,611 $13,962 $15,000 $15,000 $9,086 $15,000 15 000 $15,000 $_0 0.00% $_0 $220.520 $233,509 $243,669 $291,378 $259,602 $259,602 $154,903 $226,095 $289,186 $289,186 $29,584 11.40% $0 $96,140 $119,404 $54,667 $104,694 $132,577 $132,577 $46,205 $72,607 $113,879 $113,879 ($18,698) -14.10% $0 $57,173 $69,487 $47,794 $52,836 $44,568 $44,568 $19,103 $30,020 $44,568 $44,568 ($0) 0.00% $0 $10,889 $12,330 $7,647 $11,753 $13,552 $13,552 $4,824 $7,581 $12,121 $12,121 ($1,431) -10.56% $0 $9,700 $10,807 $6,829 $10,611 $11,073 $11,073 $4,245 $6,671 $10,302 $10,302 ($771) -6.96% $0 $31,438 $29,257 $13,374 $24,872 $31,372 $31,372 $10,617 $15,926 $23,385 $23,385 ($7,987) -25.46% $0 $425 $351 $237 $372 $399 $399 $107 $169 $343 $343 ($56) -14.03% $0 $1,093 $1,821 $2,135 $2,144 $2,000 $2,000 $153 $2,000 $2,000 $2,000 $0 0.00% $0 $1,214 $975 $187 $3,740 $4,000 $4,000 $0 $4,000 $4,000 $4,000 $0 0.00% $0 231 64 $276,635 $226,589 $249,096 300 000 $300,000 208 255 $300,000 250 000 $250,000 50 000 -16.67% $439,716 $521,066 $359,460 $460,119 $539,541 $539,541 $293,509 $438,973 $460,598 $460,598 $7( 8,943) -14.63% $0 Page 19 25 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2023 BUDGET September 27, 2022 2018 2019 2020 2021 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 $91,619 $86,812 $78,922 $69,138 100.04.51.06.5916 STREET LIGHT MAINTENANCE $12,844 3 832 $5,913 $1,476 DPW - UTILITY & STREET LIGHTING Total $104.462 $90.644 $84,835 $70.614 PUBLIC WORKS - MACHINERY & EQUIPMENT DIVISION: 100.04.51.07.5101 SALARIES AND WAGES $93,488 $97,140 $63,614 $70,896 100.04.51.07.5102 OVERTIME - MACHINERY & EQUIP $3,480 $4,915 $430 $3,659 100.04.51.07.5105 WAGES - PD MAINTENANCE $0 $0 $858 $3,484 100.04.51.07.5201 FICA $7,093 $7,488 $4,754 $5,695 100.04.51.07.5202 PENSION $6,494 $6,676 $4,351 $5,253 100.04.51.07.5203 HEALTH $37,100 $38,208 $24,684 $29,201 100.04.51.07.5204 LIFE $130 $189 $169 $232 100.04.51.07.5405 MAINT OF VEHICLES & EQUIPMEN $112,489 $87,645 $94,686 $110,040 100.04.51.07.5410 RENTAL OF EQUIPMENT $9,752 $8,371 $7,750 $4,505 100.04.51.07.5704 OTHER SUPPLIES AND EXPENSES $10,517 $16,646 $16,835 $18,720 100.04.51.07.5735 AUTO EXP - OIL & TIRE $14,747 $17,050 $13,398 $15,502 100.04.51.07.5736 GAS BOY FUEL $77,001 $95,356 $57,441 $97,916 100.04.51.07.6109 UNDERGROUND STORAGE TANK INS $1,455 $1,495 $1,545 $1,614 DPW - MACHINERY & EQUIPMENT Total $373,746 $381,180 $290,515 $366.716 PUBLIC WORKS - BUILDING MAINTENANCE DIVISION: 100.04.51.08.5101 SALARIES AND WAGES $25,364 $25,932 $68,445 $43,600 100.04.51.08.5102 OVERTIME - BUILDING MAINT $0 $0 $11 $18 100.04.51.08.5201 FICA $1,885 $1,953 $4,984 $3,140 100.04.51.08.5202 PENSION $1,608 $1,594 $4,412 $2,910 100.04.51.08.5203 HEALTH $3,660 $2,596 $21,410 $16,516 100.04.51.08.5204 LIFE $54 $67 $107 $67 100.04.51.08.5415 MA NT OF BLDGS & GROUNDS $28,101 $25,491 $30,240 $48,718 100.04.51.08.5605 TELEPHONE $480 $600 $960 $960 100.04.51.08.5704 OTHER SUPPLIES AND EXPENSES $1,781 $1,320 $1,510 $1,431 100.04.51.08.5910 UTILITIES $22,447 $26,025 $23,010 $26,774 100.04.51.08.5915 UTILITY-SEWER/WATER USAGE $9,675 $7,898 $2,155 $2,261 DPW - BUILDING MAINTENANCE Total $95,054 $93,476 $157,244 $146,394 PUBLIC WORKS - BRIDGES & DAMS DIVISION: 100.04.51.09.5101 SALARIES AND WAGES $430 $1,067 $313 $270 100.04.51.09.5102 OVERTIME - BRIDGES & DAMS $0 $0 $211 $0 100.04.51.09.5201 FICA $33 $79 $40 $21 100.04.51.09.5202 PENSION $30 $63 $16 $14 100.04.51.09.5203 HEALTH $0 $0 $60 $0 100.04.51.09.5204 LIFE $0 $3 $0 $0 100.04.51.09.5744 INSPECTIONS/OTHER MATERIALS $6,587 3 871 $7,165 $4,779 DPW - BRIDGES & DAMS Total $7,080 $5,083 $7,806 $5,083 2023 2023 2022 2022 8/31 2022 2023 2023 $ Change % Change 2023 Adopted Amended YTD Annual Department Mayor's from 2022 from 2022 COW Budget Budget Actual Proiection Request Proposal Budget Budget Approval $90,000 $90,000 $40,202 $90,000 $90,000 $90,000 $0 0.00% $0 $7,500 $7,500 1 921 $7,500 7 500 $7,500 $0 0.00% $97,500 $97.500 $42,123 $97.500 $97,500 $97.500 $0 0.00% $0 $106,019 $106,019 $44,362 $69,712 $107,245 $107,245 $1,226 1.16% $0 $2,254 $2,254 $902 $1,418 $2,254 $2,254 $0 0.02% $0 $0 $0 $3,107 $0 $0 $0 $0 #DIV/0! $0 $8,283 $8,283 $3,472 $5,456 $8,377 $8,377 $94 1.13% $0 $6,613 $6,613 $3,144 $4,941 $7,002 $7,002 $389 5.88% $0 $29,545 $29,545 $20,690 $31,035 $22,023 $22,023 ($7,522) -25.46% $0 $376 $376 $173 $273 $323 $323 ($53) -14.09% $0 $120,000 $120,000 $71,658 $120,000 $120,000 $120,000 $0 0.00% $0 $8,000 $8,000 $2,378 $8,000 $8,000 $8,000 $0 0.00% $0 $7,500 $7,500 $11,254 $7,500 $7,500 $7,500 $0 0.00% $0 $13,000 $13,000 $13,643 $17,500 $20,000 $20,000 $7,000 53.85% $0 $95,000 $95,000 $146,708 $150,000 $125,000 $125,000 $30,000 31.58% $0 1550 $1,550 1686 $1,686 $1,720 $1,720 170 10.97% Vo $398,140 $398,140 $323,178 $417,521 $429,443 $429,443 $31,303 7.86% $0 $37,465 $37,465 $46,139 $47,505 $37,899 $37,899 $434 1.16% $0 $0 $0 $3 $0 $0 $0 $0 #DIV/0! $0 $2,866 $2,866 $3,300 $3,686 $2,899 $2,899 $33 1.16% $0 $2,285 $2,285 $2,999 $3,213 $2,420 $2,420 $135 5.91°% $0 $10,441 $10,441 $15,471 $16,206 $7,782 $7,782 ($2,659) -25.46% $0 $133 $133 $50 $79 $114 $114 ($19) -14.17% $0 $30,000 $30,000 $28,261 $30,000 $30,000 $30,000 $0 0.00% $0 $480 $480 $640 $480 $480 $480 $0 0.00% $0 $1,500 $1,500 $13 $1,500 $1,500 $1,500 $0 0.00% $0 $28,000 $28,000 $16,452 $28,000 $28,000 $28,000 $0 0.00% $0 12 000 $12,000 1 653 $12,000 12 000 $12,000 Vo 0.00% Vo $125,170 $125,170 $114,981 $142,669 $123,095 $123,095 $( 2.075) -1.66% $0 $2,019 $2,019 $7,227 $7,357 $2,042 $2,042 $23 1.14% $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $154 $154 $549 $662 $156 $156 $2 1.44% $0 $123 $123 $470 $438 $130 $130 $7 6.01% $0 $563 $563 $778 $867 $419 $419 ($144) -25.52% $0 $7 $7 $15 $24 $6 $6 ($1) -12.14% $0 4 000 $4,000 126 $4,000 4 000 $4,000 Vo 0.00% $0 $6,866 $6866 $9,165 $13.349 $6,754 $6754 $f 112) -1.63% $0 Page 20 26 CITY OF MUSKEGO OPERATING EXPENSES September 27, 2022 PROPOSED 2023 BUDGET 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 2023 $ Change % Change 2023 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2022 from 2022 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Proiection Request Proposal Budget Budget Approval PUBLIC WORKS - WEED CUTTING DIVISION: 100.04.51.10.5101 SALARIES AND WAGES $28,447 $28,778 $23,765 $29,618 $34,914 $34,914 $23,307 $30,625 $35,318 $35,318 $404 1.16% $0 100.04.51.10.5201 FICA $2,141 $2,166 $1,774 $2,217 $2,671 $2,671 $1,739 $2,272 $2,702 $2,702 $31 1.15% $0 100.04.51.10.5202 PENSION $1,522 $1,490 $1,555 $1,507 $2,130 $2,130 $1,415 $1,834 $2,255 $2,255 $125 5.88% $0 100.04.51.10.5203 HEALTH $3,960 $3,994 $4,529 $3,850 $9,730 $9,730 $3,744 $5,115 $7,252 $7,252 ($2,478) -25.46% $0 100.04.51.10.5204 LIFE $148 $147 $168 $139 $124 $124 $154 $242 $106 $106 ($18) -14.21% $0 100.04.51.10.5704 OTHER SUPPLIES AND EXPENSES $0 678 217 197 500 500 $-0 500 500 500 $-0 0.00% DPW - WEED CUTTING Total $36,217 $37,253 $32,007 $37.528 $50,069 $50.069 $30,358 $40.588 $48,133 $48,133 $( 1,936) -3.87% $0 PUBLIC WORKS - PARKS DIVISION: 100.04.51.11.5101 SALARIES AND WAGES $144,457 $183,741 $131,732 $180,366 $191,768 $191,768 $158,499 $185,070 $92,829 $92,829 ($98,939) -51.59% $0 100.04.51.11.5102 OVERTIME - PARKS $1,394 $33 $506 $933 $0 $0 $711 $0 $0 $0 $0 #DIV/0! $0 100.04.51.11.5201 FICA $10,980 $6,927 $9,946 $13,663 $14,670 $14,670 $11,735 $13,545 $7,101 $7,101 ($7,569) -51.59% $0 100.04.51.11.5202 PENSION $6,589 $4,888 $6,011 $9,509 $12,097 $12,097 $8,029 $8,457 $5,928 $5,928 ($6,169) -51.00% $0 100.04.51.11.5203 HEALTH $12,686 $44,250 $18,455 $23,006 $38,480 $38,480 $32,586 $28,879 $19,062 $19,062 ($19,418) -50.46% $0 100.04.51.11.5204 LIFE $287 $113 $149 $377 $325 $325 $197 $310 $280 $280 ($45) -13.97% $0 100.04.51.11.5405 MAINT OF VEHICLES & EQUIP $10,060 $16,339 $20,729 $8,151 $15,000 $15,000 $11,133 $15,000 $15,000 $15,000 $0 0.00% $0 100.04.51.11.5410 RENTALS & LEASES $117 $105 $0 $0 $500 $500 $0 $500 $500 $500 $0 0.00% $0 100.04.51.11.5415 MAINT OF PAVILLIONS & GROUNDS $25,274 $26,054 $30,197 $34,896 $35,000 $35,000 $24,692 $35,000 $35,000 $35,000 $0 0.00% $0 100.04.51.11.5702 OPERATING SUPPLIES & EXPENSE $8,732 $2,389 $3,279 $12,216 $9,350 $9,350 $11,283 $9,350 $9,350 $9,350 $0 0.00% $0 100.04.51.11.5731 SMALL TOOLS & MINOR EQUIPMENT $4,812 $2,963 $5,749 $2,092 $5,000 $5,000 $2,964 $5,000 $5,000 $5,000 $0 0.00% $0 100.04.51.11.5735 GAS, OIL & LUBRICATION $8,016 $8,550 $5,181 $3,397 $10,500 $10,500 $2,839 $10,500 $10,500 $10,500 $0 0.00% $0 100.04.51.11.5801 PROFESSIONAL & CONSULTANT FEES $674 $8,119 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.51.11.5820 CONTRACTED SERVICES $70,406 $84,740 $75,828 $82,385 $82,000 $82,000 $41,734 $82,000 $82,000 $82,000 $0 0.00% $0 100.04.51.11.5910 UTILITIES $11,184 $18,295 $19,231 $26,364 $21,750 $21,750 $16,834 $21,750 $21,750 $21,750 $0 0.00% $0 100.04.51.11.5915 UTILITY-SEWER/WATERUSAGE $0 $1,479 $0 $0 $5,000 $5,000 $138 $5,000 $5,000 $5,000 $0 0.00% $0 100.04.51.11.5916 LIGHTING MAINTENANCE $5,205 Ro $-0 $4,500 5 000 $5,000 1 225 $5,000 5 000 $5,000 $-0 0.00% DPW - PARKS Total $320 875 S408,987 $326,993 S401,853 $446,440 $446,440 $324,598 S425,361 $314,300 $314,300 $13( 2,140) -29.60% $0 TOTAL DPW DIVISIONS $2,596,127 $2,631,164 $2,701,874 $2,846,389 $2,938,166 $2,938,166 $2,042,997 $2,975,365 $2,910,583 $2,910,583 $2( 7,583) -0.94% $0 TOTAL PUBLIC WORKS 52.827.632 2.860.409 2 1 2 1 1 53.095.089 3.095.089 2 1 2 1 1 2 21 53.064.060 3.064.060 1 2 -313% $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 $45,381 $38,729 $38,922 $43,598 $45,000 $45,000 $43,001 $43,500 $45,000 $45,000 $0 0.00% $0 100.05.06.00.6053 LAKE DENOON DISTRICT Lo So $4,580 $4,698 $5,000 $5,000 7 412 $7,412 $7,500 $7,500 2 500 50.00% PARADE/LML DISTRICT Total $54,381 $47.729 $52,502 $57.296 $59,000 $59.000 $59,413 $59,912 $61,500 $61.500 $2,500 4.24% $0 Page 21 27 CITY OF MUSKEGO OPERATING EXPENSES September 27, 2022 PROPOSED 2023 BUDGET 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 2023 $ Change % Change 2023 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2022 from 2022 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval CULTURE, RECREATION & EDUCATION - LIBRARY: 100.05.71.00.5101 SALARY & WAGES $581,394 $629,314 $658,759 $676,014 $690,746 $690,746 $451,961 $710,225 $722,687 $722,687 $31,941 4.62% $0 100.05.71.00.5102 OVERTIME $302 $1,391 $0 $0 $2,000 $2,000 $0 $0 $2,000 $2,000 $0 0.00% $0 100.05.71.00.5201 FICA $45,249 $48,325 $50,105 $51,677 $54,831 $54,831 $34,411 $54,075 $56,907 $56,907 $2,076 3.79% $0 100.05.71.00.5202 PENSION $35,714 $36,490 $38,899 $38,325 $38,732 $38,732 $24,615 $38,680 $40,644 $40,644 $1,912 4.94% $0 100.05.71.00.5203 HEALTH $63,476 $106,881 $106,781 $89,190 $92,657 $92,657 $67,260 $100,792 $96,423 $96,423 $3,766 4.06% $0 100.05.71.00.5204 LIFE $1,378 $1,196 $1,136 $1,140 $1,404 $1,404 $801 $1,259 $1,298 $1,298 ($106) -7.58% $0 100.05.71.00.5229 HEALTH INSURANCE ALLOWANCE $21,030 $19,200 $20,800 $24,000 $24,000 $24,000 $15,200 $23,886 $19,200 $19,200 ($4,800) -20.00% $0 100.05.71.00.5302 MILEAGE $2,027 $1,097 $318 $518 $2,000 $2,000 $465 $2,000 $1,500 $1,500 ($500) -25.00% $0 100.05.71.00.5303 CONFERENCES & TRAINING $3,021 $3,446 $3,828 $3,072 $3,500 $3,500 $747 $3,500 $3,500 $3,500 $0 0.00% $0 100.05.71.00.5305 DUES & MEMBERSHIP $823 $1,057 $1,054 $1,147 $1,300 $1,300 $1,204 $1,300 $1,300 $1,300 $0 0.00% $0 100.05.71.00.5401 LIBRARY EQUIPMENT $18,571 $22,202 $27,826 $17,650 $18,000 $18,000 $11,400 $18,000 $16,800 $16,800 ($1,200) -6.67% $0 100.05.71.00.5415 MAINTENANCE OF BLDG & GROUNDS $36,782 $47,719 $36,488 $41,540 $45,200 $45,200 $40,645 $45,200 $45,200 $45,200 $0 0.00% $0 100.05.71.00.5505 COMPUTER CHARGES $30,602 $37,033 $26,640 $32,656 $42,086 $42,086 $33,534 $42,086 $51,037 $51,037 $8,951 21.27% $0 100.05.71.00.5602 TELEPHONE $150 $150 $270 $0 $648 $648 $0 $648 $920 $920 $272 41.98% $0 100.05.71.00.5701 OFFICE SUPPLIES AND EXPENSES $8,009 $7,454 $9,052 $7,927 $7,500 $7,500 $2,058 $7,500 $7,500 $7,500 $0 0.00% $0 100.05.71.00.5702 PROCESSING SUPPLIES $17,333 $12,630 $16,525 $13,933 $16,500 $16,500 $5,975 $16,500 $15,500 $15,500 ($1,000) -6.06% $0 100.05.71.00.5703 HOUSEKEEPING SUPPLIES $2,117 $2,688 $2,937 $2,946 $3,500 $3,500 $1,719 $3,500 $3,000 $3,000 ($500) -14.29% $0 100.05.71.00.5740 LIBRARY GRANT EXPENSE $0 $1,549 $3,195 $0 $0 $0 $1,734 $1,734 $0 $0 $0 #DIV/0! $0 100.05.71.00.5752 LIBRARY FRIENDS EXPENSE $0 $6,139 $5,214 $7,154 $5,000 $5,000 $5,007 $5,000 $5,000 $5,000 $0 0.00% $0 100.05.71.00.5774 LIBRARY REPLACEMENT $800 $690 $189 $364 $1,300 $1,300 $390 $1,300 $300 $300 ($1,000) -76.92% $0 100.05.71.00.5835 HOUSEKEEPING SERVICES $37,373 $35,792 $40,490 $43,610 $45,300 $45,300 $29,325 $45,300 $45,300 $45,300 $0 0.00% $0 100.05.71.00.5910 GAS & ELECTRIC $69,928 $71,572 $71,748 $64,099 $73,000 $73,000 $43,091 $73,000 $73,000 $73,000 $0 0.00% $0 100.05.71.00.5915 SEWER & WATER $1,703 $1,703 $2,032 $1,494 $2,500 $2,500 $1,058 $2,500 $2,500 $2,500 $0 0.00% $0 100.05.71.00.6062 PROGRAMMING $21,063 $5,935 $6,754 $5,592 $6,900 $6,900 $3,381 $6,900 $6,900 $6,900 $0 0.00% $0 100.05.71.01.5711 PRINT MATERIALS $110,911 $119,528 $113,162 $113,196 $113,500 $113,500 $70,022 $113,500 $111,700 $111,700 ($1,800) -1.59% $0 100.05.71.02.5711 AUDIO VISUAL MATERIALS $48,553 $42,286 $29,606 $31,857 $34,900 $34,900 $17,758 $34,900 $32,500 $32,500 ($2,400) -6.88% $0 100.05.71.03.5711 ELECTRONIC MATERIALS $16,294 17 087 $19,458 $17,851 $21,819 $21,819 $18,445 $21,819 $23,583 $23,583 $1,764 8.08% $0 LIBRARY Total $1,174,602 $1,280,553 $1,293,266 $1,286,953 $1,348,824 $1,348.824 88$ 2,207 $1,375.104 $1,386,200 $1,386.200 3$ 7,376 2.77% 5-0 CULTURE, RECREATION & EDUCATION - PARKS HISTORICAL: 100.05.72.03.5702 OPERATING SUPPLIES & EXPENSES $1,098 $2,346 $792 $155 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.03.5820 CONTRACTED SERVICES $4,656 $6,197 $4,572 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.03.5910 UTILITIES $4,751 $4,772 $4,308 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! SO 100.05.72.03.5915 SEWER AND WATER USAGE 848 848 $842 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 PARKS -HISTORICAL Total 1$ 1,354 1$ 4,163 1$ 0,515 $155 SO $0 5-0 Lo 5-0 L0 LO #DIV/0! LO CULTURE, RECREATION & EDUCATION - PARKS H.S. ATHLETIC: 100.05.72.04.5420 FEE TO SCHOOL DISTRICT $3,290 $0 $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 Ro $_0 So $_0 So $_0 So $_0 Ro $0 #DIV/0! $_0 PARKS-HS ATHLETIC FIELD Total $3,290 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 TOTAL PARKS $14,644 $14,163 $10,515 $155 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 Page 22 28 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2023 BUDGET September 27, 2022 2018 2019 ACCOUNT Prior Year Prior Year NUMBER ACCOUNT TITLE Actual Actual CULTURE. RECREATION & EDUCATION - PW&D RECREATION ADMINISTRATION: 100.05.72.10.5101 SALARIES & WAGES $124,042 $129,494 100.05.72.10.5102 OVERTIME - ADMIN $0 $614 100.05.72.10.5201 FICA $8,873 $8,881 100.05.72.10.5202 PENSION $8,307 $8,529 100.05.72.10.5203 HEALTH $56,827 $67,927 100.05.72.10.5204 LIFE $226 $284 100.05.72.10.5229 HEALTH INS. ALLOWANCE $0 $0 100.05.72.10.5302 MILEAGE $244 $218 100.05.72.10.5303 CONFERENCES AND SPECIAL EVEN $59 $78 100.05.72.10.5305 DUES AND MEMBERSHIPS $1,364 $673 100.05.72.10.5401 COPIER MAINTENANCE $738 $2,252 100.05.72.10.5420 MNSD FACILITY USE FEES $0 $5,335 100.05.72.10.5506 COMPUTER CHARGES/E-PAY FEES $11,350 $7,666 100.05.72.10.5601 TELEPHONE $670 $610 100.05.72.10.5701 OFFICE SUPPLIES AND EXPENSES $1,855 $1,351 100.05.72.10.5702 OPERATING SUPPLIES AND EXPEN $5,251 $3,082 100.05.72.10.5820 CONTRACTED SERVICES $15,106 $16,126 100.05.72.10.6035 TICKET SALES EXPENSE $16,253 $13,413 RECREATION -ADMINISTRATION Total $251.164 $266.534 CULTURE, RECREATION & EDUCATION - RECREATION AQUATICS PROGRAM: 100.05.72.11.5101 SALARIES AND WAGES $0 $213 100.05.72.11.5110 INSTRUCTION RELATED $510 $720 100.05.72.11.5201 FICA $0 $16 100.05.72.11.6002 CRIMINAL HISTORY CHECKS RECREATION -AQUATICS Total CULTURE. RECREATION & EDUCATION - RECREATION ARTS & CRAFTS PROGRAM: 100.05.72.12.5101 SALARIES AND WAGES $39 $0 100.05.72.12.5110 INSTRUCTION RELATED $3,902 $4,455 100.05.72.12.5201 FICA $3 $0 100.05.72.12.5702 OPERATING SUPPLIES $0 $0 100.05.72.12.6002 CRIMINAL HISTORY CHECKS RECREATION -ARTS & CRAFTS Total $3,943 S4,455 CULTURE. RECREATION & EDUCATION - RECREATION ATHLETICS PROGRAM: 100.05.72.13.5101 SALARIES AND WAGES $18,308 $20,828 100.05.72.13.5102 OVERTIME - ATHLETIC PROG $0 $0 100.05.72.13.5110 INSTRUCTION RELATED $102,000 $46,730 100.05.72.13.5201 FICA $1,401 $1,593 100.05.72.13.5702 OPERATING SUPPLIES $6,633 $8,153 100.05.72.13.5820 CONTRACTED SERVICES $712 $132 100.05.72.13.6002 CRIMINAL HISTORY CHECKS 287 203 RECREATION -ATHLETICS Total 12$ 9,340 7$ 7.640 2023 2023 2020 2021 2022 2022 8/31 2022 2023 2023 $ Change % Change 2023 Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2022 from 2022 COW Actual Actual Budget Budget Actual Proiection Request Proposal Budget Budget Approval $134,227 $136,282 $137,763 $137,763 $91,015 $143,023 $141,047 $141,047 $3,284 2.38% $0 $611 $1,854 $0 $0 $1,182 $0 $1,500 $1,500 $1,500 #DIV/0! $0 $9,099 $9,307 $10,539 $10,539 $6,123 $9,622 $10,790 $10,790 $251 2.38% $0 $9,102 $9,311 $8,955 $8,955 $5,993 $9,417 $9,591 $9,591 $637 7.11% $0 $62,836 $63,863 $62,835 $62,835 $38,267 $60,046 $48,954 $48,954 ($13,881) -22.09% $0 $291 $300 $367 $367 $206 $324 $322 $322 ($45) -12.33% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $78 $70 $250 $250 $83 $150 $250 $250 $0 0.00% $0 $96 $96 $1,960 $1,960 $1,190 $1,300 $2,050 $2,050 $90 4.59% $0 $1,027 $1,233 $1,530 $1,530 $690 $1,530 $1,200 $1,200 ($330) -21.57% $0 $2,091 $2,471 $2,500 $2,500 $1,981 $2,700 $2,700 $2,700 $200 8.00% $0 $4,705 $5,170 $7,500 $7,500 $6,538 $8,500 $9,000 $9,000 $1,500 20.00% $0 $13,799 $8,343 $6,000 $6,000 $4,225 $5,000 $6,900 $6,900 $900 15.00% $0 $720 $934 $1,080 $1,080 $730 $1,080 $1,080 $1,080 $0 0.00% $0 $2,651 $1,520 $1,500 $1,500 $0 $1,000 $1,500 $1,500 $0 0.00% $0 $673 $574 $600 $600 $20 $600 $600 $600 $0 0.00% $0 $1,760 $11,326 $10,950 $10,950 $5,604 $11,500 $12,600 $12,600 $1,650 15.07% $0 Vo So Vo $0 Vo So Vo Ro $0 #DIV/01 $0 $243,766 $252,655 $254,329 $254,329 $163,847 $255,793 $250,084 $250,084 $( 4.245) -1.67% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $840 $1,260 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 So $0 #DIV/01 $0 8840 $1.260 Lo Ho 5-0 $_0 LO Lo LO #DIV/0! LO $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $1,795 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $46 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 So $_0 $0 $0 #DIV/01 $00 $1,841 Lo LO Lo SO Ho Lo Lo LO #DIV/0! LO $16,225 $19,416 $28,072 $28,072 $18,006 $23,000 $22,569 $22,569 ($5,503) -19.60% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $24,273 $44,667 $59,874 $59,874 $44,928 $59,874 $93,903 $93,903 $34,029 56.83 % $0 $1,241 $1,486 $2,013 $2,013 $1,378 $1,800 $1,593 $1,593 ($420) -20.88% $0 $8,019 $11,104 $13,925 $13,925 $9,644 $13,925 $14,652 $14,652 $727 5.22% $0 $132 $264 $396 $396 $150 $396 $450 $450 $54 13.64% $0 $7 287 590 590 $406 590 830 830 $240 40.68% $0 4$ 9.897 7$ 7,223 10$ 4,870 10$ 4.870 7$ 4,511 9$ 9.585 13$ 3,996 13$ 3,996 2$ 9,126 27.77% 5-0 Page 23 29 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2023 BUDGET September 27, 2022 2018 2019 2020 2021 ACCOUNT Prior Year Prior Year Prior Year Prior Year NUMBER ACCOUNT TITLE Actual Actual Actual Actual CULTURE, RECREATION & EDUCATION - RECREATION SAFETY PROGRAM: 100.05.72.14.5101 SALARIES AND WAGES $1,202 $1,208 $546 $825 100.05.72.14.5110 INSTRUCTION RELATED $850 $400 $0 $0 100.05.72.14.5201 FICA $92 $92 $42 $63 100.05.72.14.5702 OPERATING SUPPLIES $0 $0 $0 $0 100.05.72.14.5730 PROGRAM MATERIALS $1,622 $2,581 $802 $2,430 100.05.72.14.5820 CONTRACTED SERVICES $2,758 $1,870 $_0 $3,315 RECREATION -SAFETY Total $6,524 $6,151 $1390 $6,633 CULTURE, RECREATION & EDUCATION - RECREATION CHILD CARE PROGRAM: 100.05.72.16.5101 SALARIES AND WAGES $60,228 $44,123 $38,156 $53,521 100.05.72.16.5201 FICA $4,608 $3,375 $2,919 $4,094 100.05.72.16.5301 TRAINING $0 $53 $0 $0 100.05.72.16.5702 OPERATING SUPPLIES $7,442 $6,890 $3,946 $4,590 100.05.72.16.5820 CONTRACTED SERVICES $7,983 $5,015 $0 $2,646 100.05.72.16.6002 CRIMINAL HISTORY CHECKS 364 203 $224 126 RECREATION -CHILD CARE Total 8$ 0,625 5$ 9.659 $45,245 $64.977 CULTURE, RECREATION & EDUCATION - RECREATION LEAGUES PROGRAM: 100.05.72.17.5101 SALARIES AND WAGES $602 $549 $160 $460 100.05.72.17.5201 FICA $46 $42 $12 $35 100.05.72.17.5702 OPERATING SUPPLIES & EXPENSES $1,281 $995 $120 $27 100.05.72.17.5820 CONTRACTED SERVICES $250 $0 $0 $0 100.05.72.17.6002 CRIMINAL HISTORY CHECKS RECREATION -LEAGUES Total $2.180 $1.586 CULTURE, RECREATION & EDUCATION - RECREATION VARIED INTERESTS PROGRAM: 100.05.72.18.5101 SALARIES AND WAGES $0 $0 $0 $90 100.05.72.18.5110 INSTRUCTION RELATED $9,533 $10,357 $3,037 $1,932 100.05.72.18.5201 FICA $0 $0 $0 $0 100.05.72.18.5702 OPERATING SUPPLIES $292 $31 $719 $0 100.05.72.18.5820 CONTRACTED SERVICES $0 $0 $132 So RECREATION -VARIED INTERESTS Total $9,824 1$ 0.388 $3,888 $2,022 CULTURE, RECREATION & EDUCATION - RECREATION PARKS PROGRAM: 100.05.72.19.5101 SALARIES AND WAGES $3,934 $3,039 $3,599 $6,905 100.05.72.19.5201 FICA $279 $232 $275 $528 100.05.72.19.5702 OPERATING SUPPLIES AND EXPEN $233 $0 $0 $2,472 100.05.72.19.6002 CRIMINAL HISTORY CHECKS $0 So $_0 So RECREATION -PARKS Total $4,_446 $3,271 $3,874 $9,906 TOTAL RECREATION PROGRAMS $237,392 $164,099 $107,267 $162,543 TOTAL RECREATION $488,556 $430,633 $351,034 $415,198 TOTAL PARKS & RECREATION $503,200 $444,796 $361,549 $415,353 TOTAL CULTURE, RECREATION & EDUCATION 1 2 1 2 1.7 1 1 $1.759.602 2023 2023 2022 2022 8/31 2022 2023 2023 $ Change % Change 2023 Adopted Amended YTD Annual Department Mayor's from 2022 from 2022 COW Budget Budget Actual Proiection Request Proposal Budget Budget Approval $1,120 $1,120 $690 $970 $1,134 $1,134 $14 1.25% $0 $200 $200 $0 $0 $0 $0 ($200) -100.00% $0 $86 $86 $53 $75 $87 $87 $1 0.87% $0 $150 $150 $0 $75 $150 $150 $0 0.00% $0 $2,728 $2,728 $1,783 $2,400 $2,992 $2,992 $264 9.68% $0 3315 $3,315 $3,315 $3,315 $3,315 $3,315 $_0 0.00% $7,599 $7,599 $5,840 $6,835 $7,678 $7,678 $79 1.04 % $0 $86,413 $86,413 $60,509 $70,000 $82,419 $82,419 ($3,993) -4.62% $0 $6,610 $6,610 $4,629 $5,292 $6,305 $6,305 ($305) -4.61% $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $7,470 $7,470 $3,529 $6,000 $8,640 $8,640 $1,170 15.66% $0 $3,950 $3,950 $3,142 $6,200 $6,750 $6,750 $2,800 70.89% $0 $330 330 49 330 350 350 20 6.06% $0 10$ 4,773 10$ 4,773 7$ 1,858 8$ 7,822 10$ 4,464 10$ 4.464 ($308) -0.29% L0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 #DIV/01 $0 LO $_0 SO Ho LO Lo LO #DIV/0! LO $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $13,440 $13,440 $6,484 $13,440 $23,708 $23,708 $10,268 76.40% $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $750 $750 $250 $250 $600 $600 ($150) -20.00% $0 1 320 $1320 $0 500 $6,000 $6,000 4 680 354.55% $0 1$ 5,510 1$ 5.510 $6,734 1$ 4.190 3$ 0,308 3$ 0.308 1$ 4,798 95.41% LO $28,803 $28,803 $10,427 $13,000 $27,648 $27,648 ($1,155) -4.01% $0 $2,203 $2,203 $798 $994 $2,115 $2,115 ($88) 4.01% $0 $1,050 $1,050 $3,558 $4,500 $4,550 $4,550 $3,500 333.33% $0 10 10 $0 10 10 $_0 0.00% $0 $32,066 $32.066 $14,783 $18,494 $34,323 $34,323 $2,257 7.04% $0 $264,817 $264,817 $173,728 $226.926 $310,769 $310,769 $45,952 17.35% $0 $519,146 $519,146 $337,574 $482,719 $560,853 $560,853 $41,706 8.03% $0 $519,146 $519,146 $337,574 S482,719 $560,853 $560,853 S41,706 8.03% $0 51.926.970 $1.926.970 S1.279.194 1.9 2 5 $2.008.553 1 �8. 4 23% $00 Page 24 30 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2023 BUDGET September 27, 2022 2018 2019 ACCOUNT Prior Year Prior Year NUMBER ACCOUNT TITLE Actual Actual CONSERVATION & DEVELOPMENT - PW&D PLANNING DIVISION: 100.06.18.01.5101 SALARIES AND WAGES $235,424 $275,842 100.06.18.01.5102 OVERTIME $387 $33 100.06.18.01.5201 FICA $17,750 $21,059 100.06.18.01.5202 PENSION $15,786 $18,072 100.06.18.01.5203 HEALTH $40,733 $47,022 100.06.18.01.5204 LIFE $423 $637 100.06.18.01.5229 HEALTH INSURANCE ALLOWANCE $5,770 $7,300 100.06.18.01.5301 TRAINING $255 $169 100.06.18.01.5302 MILEAGE $87 $296 100.06.18.01.5303 CONFERENCES & SPECIAL EVENTS $1,085 $1,654 100.06.18.01.5305 MEMBERSHIPS & DUES $539 $1,372 100.06.18.01.5405 VEHICLE MAINTENANCE $0 $280 100.06.18.01.5410 MAINT. & RENTAL OF EQUIP. - $3,380 $2,166 100.06.18.01.5506 COMPUTER CHARGES/CITY HALL $4,700 $6,200 100.06.18.01.5601 TELEPHONE/CITY HALL $670 $620 100.06.18.01.5701 OFFICE SUPPLIES $435 $133 100.06.18.01.5704 OTHER SUPPLIES AND EXPENSES $1,921 $945 100.06.18.01.5713 PRINT MATERIALS $0 $0 100.06.18.01.5801 PROFESSIONAL SERVICES $35,686 $10,563 100.06.18.01.5804 ECONOMIC DEVELOPMENT $3,443 $1,854 100.06.18.01.6010 COMPREHENSIVE PLAN $0 CDD-PLAN DIVISION Total 36$ 8.474 39$ 6.216 TOTAL CONSERVATION & DEVELOPMENT $368.474 $396.216 CAPITAL OUTLAY - INFORMATION TECHNOLOGY/POLICE/PUBLIC WORKS: 100.07.01.06.6501 COMPUTER REPLACEMENTS $17,851 $19,156 100.07.01.06.6502 MOBILE DEVICES $0 $9,784 100.07.01.06.6503 SERVERMOST REPLACEMENTS $14,718 $0 100.07.01.06.6504 SOCIAL MEDIA ARCHIVE $3,833 $3,828 100.07.20.01.6501 POLICE VEHICLE REPLACEMENT $48,777 $101,413 100.07.51.02.6502 MMOR ROAD IMPROVEMENT $734,547 $727,567 100.07.51.07.6504 DPW VEHICLE REPLACEMENT $184,849 $191,606 TOTAL CAPITAL OUTLAY $1.004.574 1.053.353 2023 2023 2020 2021 2022 2022 8/31 2022 2023 2023 $ Change % Change 2023 Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2022 from 2022 COW Actual Actual Budget Budget Actual Proiection Request Proposal Bum BudEet Approval $295,175 $290,846 $299,821 $299,821 $196,297 $308,467 $146,221 $146,221 ($153,600) -51.23% $0 $0 $0 $576 $576 $0 $0 $593 $593 $17 2.91% $0 $22,103 $21,693 $23,237 $23,237 $14,616 $22,967 $11,488 $11,488 ($11,749) -50.56% $0 $19,267 $19,495 $19,526 $19,526 $12,759 $20,050 $9,983 $9,983 ($9,543) -48.87% $0 $64,073 $71,341 $67,809 $67,809 $43,434 $65,151 $31,639 $31,639 ($36,170) -53.34% $0 $648 $679 $865 $865 $482 $757 $196 $196 ($668) -77.28% $0 $3,920 $3,360 $0 $0 $2,240 $3,520 $3,360 $3,360 $3,360 #DIV/0! $0 $100 $0 $400 $400 $0 $400 $400 $400 $0 0.00% $0 $0 $0 $500 $500 $0 $500 $500 $500 $0 0.00% $0 $346 $184 $2,650 $2,650 $1,176 $2,650 $2,650 $2,650 $0 0.00% $0 $982 $1,316 $1,100 $1,100 $1,357 $1,400 $1,400 $1,400 $300 27.27% $0 $0 $0 $250 $250 $0 $250 $250 $250 $0 0.00% $0 $2,229 $2,298 $5,800 $5,800 $2,062 $5,800 $5,800 $5,800 $0 0.00% $0 $6,144 $9,672 $8,800 $8,800 $8,961 $8,800 $9,200 $9,200 $400 4.55% $0 $720 $480 $480 $480 $320 $480 $920 $920 $440 91.67% $0 $499 $195 $500 $500 $236 $500 $500 $500 $0 0.00% $0 $1,117 $1,928 $2,300 $2,300 $2,504 $2,300 $2,300 $2,300 $0 0.00% $0 $0 $0 $500 $500 $0 $500 $500 $500 $0 0.00% $0 $2,025 $0 $5,000 $5,000 $0 $5,000 $5,000 $5,000 $0 0.00% $0 $2,018 $2,007 $8,000 $8,000 $1,500 $8,000 $8,000 $8,000 $0 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/01 $0 42$ 1,367 2$4 5,494 44$ 8,115 4$4 8,115 28$ 7,944 5$4 7,493 24$ 0,901 24$ 0,901 20($ 7,214) -46.24% 5-0 $i $18,595 $19,884 $18,000 $18,000 $11,457 $18,000 $18,000 $18,000 $0 0.00% $0 $49,629 $19,910 $10,000 $10,000 $2,331 $10,000 $10,000 $10,000 $0 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $4,848 $5,148 $5,200 $5,200 $5,280 $5,280 $5,500 $5,500 $300 5.77% $0 $59,652 $184,543 $0 $0 $0 $0 $175,000 $175,000 $175,000 #DPd/0! $0 $743,769 $798,933 $725,000 $725,000 $65,369 $725,000 $750,000 $750,000 $25,000 3.45% $0 $0 So $0 So $0 So $250,000 $250,00 $250,000 #DIV/0! $0 59,39% $Q 100.07.81.00.6601 CONTINGENCY FUND S0 so $0 $11 8$ 3 000 8$ 3 000 $0 L0 $$6 50 $$$$6 $Q DEBT SERVICE - NON -DEPARTMENTAL: 100.08.06.00.6090 BANK SERVICE CHARGES $10,088 $5,539 $6,887 $9,586 $6,500 $6,500 $8d21 $10,750 $10,000 $10,000 OTHER FINANCING USES: 100.30.80.00.9270 OF TRF TO COMP ABS FUND #270 $108,550 $12,751 $202,052 $0 $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 100.30.80.00.9301 GF TRF TO DEBT SERV $0 $0 $411 $0 $0 $0 $0 $0 $0 $0 100.30.80.00.9410 TRF TO CAPITAL FROM GF $0 So $-0 So Vo Mo Vo So Vo TOTAL OTHER FINANCING USES �108 _5054 Sl Z1 $202 4 $0QQO $54 QQQQO $54 QQQQO �4 440 TOTAL GENERAL FUND EXPENDITURES $14.R9R921 $15.170-02fi $15-fi11R.R52 $1fi.017-440 $1fi-594.795 $16.594.795 $10-430.R23 $16.665.3fi2 $1fi-999.906 1fi.999-90fi GENERAL FUND BALANCE $6,772,267 $7,275,042 $7,760,176 $7,878,219 $7,674,340 $7,674,340 $7,907,430 $7,907,430 $7,907,430 PER RESOLUTION #053-2015, UNASSIGNED FUND BALANCE (2 MONTHS EXP): 2 1 2 1 Page 25 $3,500 4.22 % $0 $3,500 53.85% $0 $0 0.00% $0 $0 #DIV/0! $0 #DIV/0! $0 $Q 0•00 % Sa $44 111111 2.44% so $203,879 2.66% $0 $0 31 CITY OF MUSKEGO General Fund Expenditures $18,000,000 $16,000,000 ■Other Financing Uses $14,000,000 ■Debt Service ■Capital Outlay & Contingency $12,000,000 ■Conservation &Development $10,000,000 ■Culture, Recreation & Education OHealth & Human Services $8,000,000 OPublic Works $6,000,000 ■Public Safety ■General Government $4,000,000 $2,000,000 $- / 2022 Adopted - $16,594,795 2023 Proposed - $16,999,906 Page 26 32 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. 02022 Adopted - $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 02023 Proposed - $16,999,906 $2,364,950 $7,962,618 $3,064,060 $3,825 $2,008,553 $240,900 $1,295,000 $10,000 $50,000 OChange-$405,111 $(203,373) $307,820 $(31,029) $25 $81,583 $(207,215) $453,800 $3,500 $- Page 27 33 SECTION 5 PROPOSED 2023 PERSONNEL BUDGET Page 28 34 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 FINANCE & ADMINISTRATION FINANCE & ADMINISTRATION DIRECTOR FINANCE & ADMIN ASSOCIATE DIRECTOR CITY CLERK DEPUTY CLERK (2024 budget review) ASST DEPUTY CLERK -TREASURER FINANCE & ADMIN ASSISTANT ADMIN ASSISTANT - UTILITY ACCOUNTANT LAW ATTORNEY LEGAL INTERN COURT COURT CLERK DEPUTY COURT CLERK MAINTENANCE MAINTENANCE INFORMATION TECHNOLOGY DIRECTOF INFORMATION TECHNOLOGY NETWORK ADMINISTRATOR COMPUTER TECHNICIAN GIS COORDINATOR GIS INTERN 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 1st 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 2022 2023 STATUS PROPOSED PROPOSED CHANGE Full -Time 1.00 1.00 1.00 1.00 0.00 Full -Time 1.00 1.00 Full -Time 1.00 1.00 Full -Time 0.00 1.00 Full -Time 1.00 0.00 Full -Time 2.00 4.00 Full -Time 1.00 0.00 Full -Time 1.00 0.00 7.00 7.00 0.00 Full -Time 1.00 1.00 Temporary 0.50 0.50 1.50 1.50 0.00 Full -Time 1.00 1.00 Part -Time 0.25 0.25 1.25 1.25 0.00 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 Full -Time 0.00 0.21 3.50 3.71 0.21 Full -Time 1.00 1.00 Full -Time 1.00 1.00 Full -Time 1.00 1.00 Full -Time 2.00 2.00 Full -Time 1.00 1.00 Full -Time 4.00 4.00 Full -Time 6.00 6.00 Full -Time 1.00 1.00 Full -Time 3.00 3.00 Full -Time 21.00 21.00 41.00 41.00 0.00 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 1.00 1.00 Full -Time 0.50 0.50 Full -Time 0.00 0.00 Full -Time 1.00 1.00 Part -Time 0.48 0.48 4.48 4.48 0.00 Page 29 35 CITY OF MUSKEGO FULL TIME EQUIVALENT POSITION SUMMARY BY DEPARTMENT (Total City permanent positions, not including elected, seasonal or temporary employees) BUDGETED FTE's 2022 2023 DEPARTMENT POSITION STATUS PROPOSED PROPOSED CHANGE PW&D - ENGINEERING PUBLIC WORKS & DEVELOPMENT DIRECTOR Full -Time 0.50 0.50 ADMIN ASSISTANT Full -Time 0.50 0.50 ENGINEERING INTERN Part -Time 0.00 0.00 1.00 1.00 0.00 PW&D - PUBLIC WORKS PUBLIC WORKS SUPERINTENDENT Full -Time 1.00 1.00 ASSISTANT SUPERINTENDENT Full -Time 2.00 2.00 FOREMAN Full -Time 0.00 2.00 CREW LEADER Full -Time 2.00 0.00 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 119.53 119.74 0.21 Organizational/Wage structure updates in Finance, IT, Police, Planning, Public Works & Utility Departments; increase of 0.21 FTE's from adopted 2022 Budget to Proposed 2023 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 27th, 2022 Page 30 36 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, 000ELL $(1,000,000) Public Safety Public Works Culture, Recreation & Education Consery & Develo mnt General Government ■2022Proposed -$10,983,058 $1,393,048 $6,019,551 $1,804,961 $1,353,663 $411,835 ■2023Proposed -$10,861,840 $1,151,664 $6,309,953 $1,783,898 $1,412,844 $203,481 a Change - ($121,219) $(241,384) $290,402 $(21,063) $59,181 $(208,354) Page 31 37 SECTION 6 PROPOSED 2023 DEBT SERVICE BUDGETS Page 32 38 CITY OF MUSKEGO DEBT SERVICE FUND SUMMARY PROPOSED 2023 BUDGET September 27, 2022 FUND ACTIVITY 1/1/2023 PRINCIPAL OTHER 12/31/2023 FUND BEGINNING & INTEREST SOURCES/ ENDING NUMBER FUND DESCRIPTION BALANCE REVENUES PAYMENTS (USES) BALANCE 301 GENERAL DEBT $4,903 $2,240,3001 $3,290,972 $1,151,723 $105,954 Page 33 39 CITY OF MUSKEGO DEBT SERVICE FUND September 27, 2022 PROPOSED 2023 BUDGET 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 $ Change % Change ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2022 from 2022 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual BudLet Budge Actual Projection Request Budge Budge Approval 301.07.00.00.4531 INTEREST ON INVESTMENTS $53,922 $59,375 $8,534 $430 $2,000 $2,000 $0 $500 $300 ($1,700) -85.00% $0 301.07.85.00.4001 GENERAL PROPERTY TAXES $2,139,345 $2,139,345 $2,190,000 $2,240,000 $2,240,000 $2,240,000 $2,240,000 $2,240,000 $2,240,000 $0 0.00% $0 301.07.85.00.4140 BABS REIMBURSEMENT $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.07.85.00.4536 PROCEEDS ON LONG-TERM DEBT $22,780,000 $1,444,690 $3,414,000 $0 $0 $0 $9,663,225 $9,663,225 $0 $0 0.00% $0 301.07.85.00.4537 PREMIUM ON DEBT ISSUANCE $566,837 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 301.20.85.00.8001 USE OF FUND BALANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.20.85.00.8215 TRF FROM CONSERV FUND $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $100,000 $0 0.00% $0 301.20.85.00.8265 TRF FROM CDA FUND $0 $0 $0 $0 $190,355 $190,355 $190,355 $190,355 $0 ($190,355) -100.00% $0 301.20.85.00.8228 TRF FROM TIE #8 $86,558 $154,180 $113,394 $61,810 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.20.85.00.8220 TRF FROM TIE RESIDUAL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.20.85.00.8230 TRF FROM TID #10 $849,745 $780,294 $1,893,956 $844,118 $890,065 $890,065 $890,065 $890,065 $878,190 ($11,875) -1.33% $0 301.20.85.00.8231 TRF FROM TID #11 $0 $142,572 $173,533 $173,533 $211,486 $211,486 $211,486 $198,533 $173,533 ($37,953) -17.95% $0 301.20.85.00.8303 TRF FROM CDA LEASE DEBT $0 $0 $0 $169,187 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.20.85.00.8902 PROCEEDS FROM DEBT ISSUANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 301.20.85.00.8401 TRF FROM CAPITAL BRWG $2,425,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.20.85.00.8408 TRF FROM TID #8 CAPITAL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.20.85.00.8411 TRF FROM TID #11 $47,123 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.07.85.00.7001 PRINCIPAL $1,866,690 $2,171,988 $4,221,977 $3,019,679 $2,722,416 $2,722,416 $2,447,643 $2,815,916 $2,363,754 ($358,662) -13.17% $0 301.07.85.00.7002 INTEREST $1,299,233 $1,843,100 $1,520,647 $1,293,787 $1,234,781 $1,234,781 $679,383 $1,139,000 $927,218 ($307,562) -24.91% $0 301.07.85.00.7003 UNDERWRITER/DISCOUNT FEES $350,809 $0 $22,948 $0 $0 $0 $156,560 $156,560 $0 $0 0.00% $0 301.07.85.00.7006 PAYMENT TO ESCROW AGENT/LEI` $25,125,000 $1,550,000 $3,375,000 $0 $0 $0 $9,506,288 $9,506,288 $0 $0 0.00% $0 301.07.85.00.7008 RADIO SYSTEM CAPITAL COSTS $9,510 9 510 $9,510 9 510 $9,512 $9,512 $9,512 $9,512 9 512 0.00% REVENUES Total $29,001,407 $4,820,457 $7,893,417 $3,589,078 $3,633,906 $3,633,906 $13,295,131 $13,282,678 $3,392,023 241 883 -6.66% EXPENDITURES Total $28,651,243 $5,574,598 $9,150,082 $4,322,976 $3,966,708 $3,966,708 $12,799,386 $13,627,276 $3,290,972 675 737 -17.04% $0 GENERAL DEBT Total $350,165 754 141 ($1,256,665) 733 898 332 803 332 803 495 745 344 598 101 051 $433,854 0.00% FUND BALANCE: 53,094.20fi 2S ,340.065 1.083.400 4$ Q ,�Il 1$ $ $1�¢Q$ 1 144 $4 QQ 1 54534,52% $Q 303.07.00.00.4531 INTEREST ON INVESTMENTS $8,369 $10,109 $2,318 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 303.20.85.00.8001 USE OF FUND BALANCE $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 303.20.85.00.8265 TRF FROM CDA FUND #265 $163,000 $210,000 $205,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 303.07.85.00.7001 PRINCIPAL - CDA $150,000 $200,000 $200,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 303.07.85.00.7002 INTEREST -CDA $13,000 $10,000 $5,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 303.30.00.00.9229 TRF TO TID #9 $0 $0 $0 $296,747 $0 $0 $0 $0 $0 $0 #DIV/0! $0 303.30.00.00.9301 TRF TO GENERAL DEBT SERV $0 $0 $0 $169,187 $0 $0 $0 $0 So $0 #DIV/0! $0 REVENUES Total $171,369 $220,109 $207,318 $0 $0 $0 So $0 So $0 #DIV/01 $0 EXPENDITURES Total $163,000 210 000 $205,000 465 934 LO $_0 LO $_0 LO $0 #DIV/01 $_0 CDA LEASE DEBT Total $8369 $10,109 $2318 465 934 $00 $0 So $0 So $0 0.00% $0 FUND BALANCE: $0 SO $0 $0 SO $0 0,00% $0 $3.547.712 $2.R03.fiR1 $1.549.334 $349,501$Q. $jam 49¢Q_ $2.045.079 $�Qp_ �jQ$ 9$ 89 256 534.52° I$ Page 34 40 CITY OF MUSKEGO GENERAL LONG-TERM OBLIGATIONS ACCOUNT GROUP AS OF DECEMBER 31, 2022 301.07.85.00.7001 301.07.85.00.7008 ORIGINAL BALANCE 302.20.00.00.8902 BALANCE ISSUE INTEREST DATE OF PRINCIPAL INTEREST AMOUNT OF OUTSTANDING 303.07.85.00.7001 OUTSTANDING RATE LOAN PAYABLE PAYABLE LOAN 12/31/21 ADDITIONS REDUCTIONS PAYMENTS 12/31/22 Note 2.0-3.125 10/22/13 4/1/14-23 4/1 & 10/1 Bond - Refunding 1.0-3.00 11/26/13 4/1/14-22 4/1 & 10/1 Bond - Refunding 2.0-4.00 08/01/18 6/1/19-38 6/1 & 12/1 State Loan Trust Fund BCPL 3.750 07/31/19 3/15/20-29 3/15 Bond - Refunding 0.6-0.800 11/13/20 4/1/21-24 4/1 & 10/1 Bond - Refunding 0.6-0.800 11/13/20 4/1/21-24 4/1 & 10/1 Waukesha County Radios 12/31/14 TOTAL LONG-TERM INDEBTEDNESS DEBT LIMIT - 2022 Equalized Value of Taxable Property within City's Jurisdiction 5% Limit Debt Limit as of December 31, 2022 Total General Obligation Debt Outstanding at December 31, 2022 Total General Obligation Utility Debt Outstanding at December 31, 2022 Available Debt Capacity for 2022 810,686 351,762 0 0 168,273 183,489 9,550,000 200,000 0 0 200,000 0 22,780,000 20,555,000 0 0 885,000 19,670,000 1,444,690 1,180,402 0 0 129,268 1,051,134 3,414,000 2,612,000 0 0 849,000 1,763,000 10,335,000 10,335,000 310,598 0 584,375 10,061,223 76,082 9,512 0 0 9,512 0 48,410,458 35,243,675 310,598 0 2,825,428 32,728,846 $4,193,373,200 $32,728,846 $1,939,325 $175,000,489 83.47°o Page 35 41 CITY OF MUSKEGO General Obligation Total Debt Service Payments 3, 500, 000 31000,000 2, 500, 000 25000,000 1, 500, 000 15000,000 500,000 0 1 I V L 1 1 V l u L 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 ■Principal 2,229,638 2,359,000 1,470,700 1,499,400 1,678,425 1,632,775 1,721,800 1,750,825 1,830,150 1,950,000 ■Interest 887,800 846,816 820,470 796,325 764,789 729,676 695,416 658,370 615,692 553,012 OTotal 3,117,438 3,205,816 2,291,170 2,295,725 2,443,214 2,362,451 2,417,216 i 2,409,195 i 2,445,842 2,503,012 Note: Payments continue through 2038 and include past TID related debt (approximately 12% of total debt). Page 36 42 SECTION 7 PROPOSED 2023 SPECIAL REVENUE BUDGETS Page 37 43 CITY OF MUSKEGO SPECIAL REVENUE FUNDS SUMMARY PROPOSED 2023 BUDGET October 6, 2022 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 39 232,192 164,437 501,500 145,000 40,129 203 PARK IMPROVEMENT FUND 39 11,777 0 0 0 11,777 205 REFUSE & RECYCLING 40 1,037,184 1,521,600 1,570,378 0 988,406 206 REVOLVING LOAN 40 203,889 2,162 0 0 206,051 207 EPI/FUTURE PARKLAND STANDING COMMITTEE 41 131,279 10,025 2,700 0 138,604 210 LANDFILL 41 1,237,356 1,819,643 55,000 1,965,000 1,036,999 214 WELL TESTING RESERVE 41 710,543 800 0 0 711,343 215 LAND & OPEN SPACE CONSERVATION 42 537,010 166,750 588,396 100,000 15,365 216 STORM WATER 42 97,882 300 141,717 50,000 6,465 220 RESIDUAL TIF/CAPITAL IMPROVEMENT 43 456,810 2,965 0 370,000 89,775 228 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 0 984,750 99,150 885,600 0 231 TID #11 - PARKLAND TOWNE CENTER 44 46,255 430,500 197,951 198,533 80,271 263 PARK ARTHUR BASEBALL FIELD 44 19,886 45,500 15,909 0 49,477 265 COMMUNITY DEVELOPMENT AUTHORITY 44 0 0 0 0 0 270 COMPENSATED ABSENCES FUND 44 1,829,106 0 161,475 50,000 1,717,631 Total: $6,551,170 $5,149,432 $3,334,176 ($3,274,133) $5,092,293 44 Page 38 CITY OF MUSKEGO SPECIAL REVENUE FUNDS October 6, 2022 PROPOSED 2023 BUDGET 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2022 from 2022 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval PARK DEDICATION: 202.08.94.74.4150 GOVERNMENT GRANTS $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4531 INTEREST ON INVESTMENTS $6,088 $1,980 $639 $88 $200 $200 $0 $200 $300 $100 50.00% $0 202.08.94.74.4537 PARKS DEPT-WATER BUGS PYMT $8,485 $7,612 $5,570 $1 $1 $1 $0 $1 $1 $0 0.00% $0 202.08.94.74.4538 BB FIELD SPONSOR/REIMB/RENT $3,585 $37,425 $22,580 $28,200 $0 $0 $5,945 $0 $0 $0 #DIV/0! $0 202.08.94.74.4351 BOAT LAUNCH DURHAM $712 $1,192 $1,534 $936 $1,200 $1,200 $580 $1,000 $1,000 ($200) -16.67% $0 202.08.94.74.4353 BOXHORN LEASE $1,025 $6,897 $6,670 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.4355 BOAT LAUNCH BOXHORN $4,894 $4,292 $6,744 $3,385 $5,000 $5,000 $3,219 $4,500 $4,750 ($250) -5.00% $0 202.08.94.74.4350 BOAT LAUNCH LAKE DENOON $3,025 $3,293 $3,694 $2,179 $3,000 $3,000 $1,743 $3,000 $3,000 $0 0.00% $0 202.08.94.74.4352 BOAT LAUNCH LAKE ACCESS $260 $335 $391 $385 $350 $350 $377 $385 $385 $35 10.00% $0 202.08.94.74.4552 DONATIONS/MISC REIMB $7,428 $2,080 $46,219 $5,200 $7,000 $7,000 $2,238 $5,000 $5,000 ($2,000) -28.57% $0 202.08.94.74.4560 LANDFILL HOST FEES $212,232 $197,097 $206,625 $356,308 $150,000 $150,000 $96,404 $200,000 $150,000 $0 0.00% $0 202.08.94.74.4602 FESTIVAL RENT $0 $750 $900 $1 $1 $1 $1 $1 $1 $0 0.00% $0 202.20.00.00.8210 TRANSFER FROM LANDFILL FUND $0 $0 $250,000 $250,000 $319,000 $319,000 $319,000 $319,000 $145,000 ($174,000) -54.55% $0 202.20.00.00.8220 TRF FROM CAP IMPROV/PIF RESIDU $0 $0 $0 $230,000 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6528 PARKS - IDLE ISLE BOAT ACCESS $2,908 $0 $0 $3,338 $0 $0 $25,333 $25,533 $0 $0 #DIV/0! $0 202.08.94.74.6530 PARKS - PARK ARTHUR $0 $81,444 $16,509 $796,402 $66,500 $66,500 $17,619 $66,500 $10,500 ($56,000) -84.21% $0 202.08.94.74.6531 PARKS - BB FIELD PREP/REND $15,256 $62,420 $41,185 $29,425 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6532 PARKS - LITTLE MUSKEGO LAKE $0 $17,687 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6533 PARKS - ATHLETIC FIELDS $0 $0 $0 $230,000 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6537 PARKS - LEE HUBKA PARK $0 $16,410 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6538 PARKS - TOWN HALL $0 $490 $53,293 $20,000 $11,500 $11,500 $0 $11,500 $0 ($11,500) -100.00% $0 202.08.94.74.6539 PARKS - DURHAM LAUNCH $1,153 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6541 PARKS -MOORLAND SKATE BOARD $0 $0 $0 $0 $18,500 $18,500 $18,500 $18,500 $0 ($18,500) -100.00% $0 202.08.94.74.6570 PARKS - HORN PARK $810 $0 $5,646 $5,500 $7,000 $7,000 $0 $7,000 $7,000 $0 0.00% $0 202.08.94.74.6571 PARKS -DENOONPARK $12,128 $0 $2,150 $2,500 $17,750 $17,750 $0 $17,750 $4,000 ($13,750) -77.46% $0 202.08.94.74.6572 PARKS - BLUHM PARK $10,844 $997 $7,913 $7,070 $51,750 $51,750 $4,850 $51,750 $7,500 ($44,250) -85.51 % $0 202.08.94.74.6573 PARKS - OFF ROAD TRAILS $366,340 $11,318 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6575 PARKS-KURTHPARK $198,952 $49,180 $2,150 $1,780 $11,000 $11,000 $0 $11,000 $4,500 ($6,500) -59.09% $0 202.08.94.74.6576 PARKS - VETERANS MEMORIAL $425 $0 $0 $0 $6,500 $6,500 $0 $6,500 $425,000 $418,500 6438.46% $0 202.08.94.74.6577 PARKS -JENSEN PARK $13,422 $0 $2,150 $2,500 $16,750 $16,750 $0 $16,750 $3,000 ($13,750) -82.09% $0 202.08.94.74.6578 PARKS - MANCHESTER $0 $0 $0 $88,028 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6579 PARKS -IDLE ISLE $2,700 $57,280 $39,948 $6,414 $41,500 $41,500 $24,140 $41,500 $0 ($41,500) -100.00% $0 202.08.94.74.6581 PARKS - LIONS $8,298 $1,585 $0 $1,677 $45,250 $45,250 $27,163 $45,250 $0 ($45,250) -100.00% $0 202.08.94.74.6582 PARKS - SCHMIDT $0 $3,690 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6584 PARKS - OTHER EXPENSES $12,103 $40,867 $17,686 $22,401 $25,000 $25,000 $4,859 $25,000 $15,000 ($10,000) -40.00% $0 202.08.94.74.6585 PARKS-BOXHORN $1,153 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 202.08.94.74.6586 PARKS - MOORLAND L $1,322 $_0 So $_0 So $_0 L $25,000 $25,000 #DIV/01 $_0 REVENUES Total $247,734 $262,952 $551,567 $876,68 $485,752 $485,752 $429,507 $533,087 $309,437 176 315 -36.30% $0 EXPENDITURES Total $646,494 $344,689 $188,629 $1,217,035 $319,000 $319,000 122 464 $344,533 $501,500 $182,500 57.21% PARK DEDICATION Total 398 760 81 737 362 938 $340 351 166 752 $166,752 $307,043 $188,554 192 063 358 815 -215.18 % $0 FUND BALANCE: $14�28 $Z10= 532& $9i3 $21� 39 5214 32 $23212 549129 tsl7n.z6n -80,93 % $0 Note: $37,000 is reserved for future lauch related maintenance. PARKIMPROVEMENT: 203.08.94.74.4427 PARK - SUBDIVIDER FEES $11,286 $131,248 $30,096 $28,215 $10,000 $10,000 $81,329 $90,000 $0 ($10,000) -100.00% $0 203.08.94.74.4531 INTEREST ON INVESTMENTS $2,010 $3,265 $1,118 $149 $0 $0 $0 $0 $0 $0 #DIV/0! $0 203.20.00.00.8210 TRF FROM LANDFILL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 203.30.00.00.9210 TRY TO LANDFILL $0 $0 $0 $0 $263,663 $263,663 $263,663 $340,000 $0 ($263,663) -100.00% $0 203.08.94.74.6501 PARKS - PROJECTS $59,455 $13,398 $0 $00 $00 $00 $0 So $_0 $_0 #DIV/0! $_0 REVENUES Total $13,296 $134,513 $31,214 $28,364 10 000 $10,000 81 329 $90,000 $_0 ($10,000) -100.001/o EXPENDITURES Total $59,455 $13,398 $0 So $263,663 $263,663 $263,663 $340,000 ($263,663) 0.00% PARK IMPROVEMENT Total 46 158 121 11 $31,214 $28,364 253 663 253 663 182 334 ($250,000 $0 $253,663 -100.001/o Ii0 FUND BALANCE: 1 5 2 2 1 414 2 $$�14 114 $?Q 44 11 11 ¢¢ 45,14% M 45 Page 39 CITY OF MUSKEGO SPECIAL REVENUE FUNDS October 6, 2022 PROPOSED 2023 BUDGET 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2022 from 2022 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval REFUSE & RECYCLING: 205.03.00.00.4137 RECYCLING GRANT FUNDS $87,233 $11,536 $0 $73,238 $75,000 $75,000 $79,550 $79,550 $80,000 $5,000 6.67% $0 205.03.00.00.4339 RECYCLING -CURBSIDE USER CHARGE $343,759 $346,320 $348,492 $350,773 $460,000 $460,000 $228,653 $460,000 $465,000 $5,000 1.09% $0 205.03.00.00.4531 INTEREST INCOME $14,473 $19,461 $5,035 $567 $1,250 $1,250 $0 $1,500 $1,100 ($150) -12.00% $0 205.03.00.00.4552 WASTE MANAGEMENT FEES $33,493 $93,377 $83,566 $90,562 $80,000 $80,000 $53,120 $80,000 $80,000 $0 0.00% $0 205.03.00.00.4810 RECYCLING PENALTY $2,088 $2,124 $400 $223 $100 $100 $1,295 $1,500 $1,000 $900 900.00% $0 205.03.00.00.5101 SALARIES & WAGES $77,340 $97,000 $92,746 $97,461 $141,688 $141,688 $17,984 $98,000 $141,608 ($80) -0.06% $0 205.03.00.00.5102 OVERTIME -RECYCLING $591 $0 $118 $39 $181 $181 $31 $48 $181 $0 0.08% $0 205.03.00.00.5201 FICA $5,878 $7,357 $7,037 $7,407 $10,954 $10,954 $1,395 $7,500 $10,985 $31 0.28% $0 205.03.00.00.5202 PENSION $5,227 $6,001 $5,587 $6,338 $8,775 $8,775 $1,153 $6,370 $9,174 $399 4.55 % $0 205.03.00.00.5203 HEALTH INSURANCE $10,538 $13,689 $12,551 $13,748 $34,509 $34,509 $1,595 $20,000 $24,875 ($9,634) -27.92% $0 205.03.00.00.5204 LIFE INSURANCE $241 $223 $270 $313 $567 $567 $92 $325 $462 ($105) -18.48% $0 205.03.00.00.5229 HEALTH INS. ALLOWANCE $768 $768 $848 $1,130 $1,326 $1,326 $492 $1,100 $1,806 $480 36.20% $0 205.03.00.00.5702 RECYCLING - SUPPLIES $829 $0 $847 $872 $1,000 $1,000 $925 $1,000 $1,000 $0 0.00% $0 205.03.00.00.5704 OTHER SUPPLIES/EXP- RECYCLING $1,235 $838 $668 $0 $1,500 $1,500 $0 $750 $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 $307,802 $316,466 $332,406 $505,876 $525,000 $525,000 $305,752 $525,000 $530,000 $5,000 0.95% $0 205.03.00.00.6001 NOTICES AND PUBLICATIONS $3,260 $5,049 $0 $0 $2,500 $2,500 $0 $500 $2,500 $0 0.00% $0 205.03.00.00.6056 OUTSIDE SERVICES - YARD WASTE $17,043 $17,429 $21,497 $18,451 $25,000 $25,000 $13,413 $25,000 $28,000 $3,000 12.00% $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 $50,000 $50,000 $0 0.00% $0 205.03.30.00.4339 REFUSE - CURBSIDE USER CHRG $668,280 $671,873 $677,716 $681,937 $890,000 $890,000 $444,558 $895,000 $890,000 $0 0.00% $0 205.03.30.00.4810 REFUSE PENALTY $8,999 $8,970 $5,180 $4,467 $2,000 $2,000 $2,399 $4,000 $4,500 $2,500 125.00% $0 205.03.30.00.5101 SALARIES AND WAGES $21,930 $22,904 $25,418 $21,002 $22,927 $22,927 $14,858 $23,348 $28,836 $5,909 25.77% $0 205.03.30.00.5102 OVERTIME - REFUSE $0 $0 $137 $39 $0 $0 $26 $0 $0 $0 #DIV/0! $0 205.03.30.00.5201 FICA $1,712 $1,781 $1,973 $1,666 $1,855 $1,855 $1,159 $1,821 $2,344 $489 26.37% $0 205.03.30.00.5202 PENSION $1,469 $1,502 $1,716 $1,424 $1,490 $1,490 $967 $1,520 $1,961 $471 31.60% $0 205.03.30.00.5203 HEALTH INSURANCE $2,859 $2,974 $3,288 $1,255 $0 $0 $1,238 $1,857 $1,718 $1,718 #DIV/0! $0 205.03.30.00.5204 LIFE INSURANCE $91 $100 $74 $77 $113 $113 $62 $98 $123 $10 8.44% $0 205.03.30.00.5229 HEALTH INS. ALLOWANCE $768 $768 $848 $886 $1,326 $1,326 $492 $773 $1,806 $480 36.20% $0 205.03.30.00.5704 OTHER SUPPLIES & EXPENSES $5,325 $5,887 $4,535 $5,323 $5,500 $5,500 $4,510 $5,500 $5,500 $0 0.00% $0 205.03.30.00.5820 CONTRACTED SERVICES $549,260 $561,560 $578,462 $697,910 $700,000 $700,000 $530,471 $710,000 $715,000 $15,000 2.14% $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 $1,158,326 $1,153,660 $1,120,390 $1,201,766 $1,508,350 $1,508,35 $809,574 $1,521,550 $1,521,600 $13,250 0.88% EXPENDITURES Total $1,024,164 $1,072,297 $1,101,025 $1,391,217 $1,547,211 $1,547,211 $901,614 $1,490,510 $1,570,378 $23,168 0.00% $0 REFUSE & RECYCLING Total $134,161 $81,363 $19,365 189 451 38 861 38 861 92 040 31 040 48 778 9 918 25.52% FUND BALANCE: $1.094.867 1 1 2 1S .195.595 1 144 $Q¢22 4 14 1 4 1 1 4 21 122 21 ° M REVOLVING LOAN: 206.06.00.00.4141 WDF GRANT $0 $320,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.06.00.00.4530 INTEREST ON NOTES $2,475 $3,164 $2,753 $2,316 $1,848 $1,848 $1,297 $1,848 $1,412 ($436) -23.59% $0 206.06.00.00.4531 INTEREST ON INVESTMENTS $3,689 $4,886 $1,404 $904 $350 $350 $1,029 $500 $750 $400 114.29% $0 206.06.00.00.4536 WDF - OTHER INCOME $2,204 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.06.00.00.6056 OTHER EXPENSE $0 $90 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.06.00.00.6057 ADMINISTRATIVE CHARGES $5,888 $430 $40 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.30.00.00.9410 TRF TO CAPITAL EQUIP FUND Mo So $-0 $400,000 $-0 So $-0 So $-0 $-0 #DIV/01 $-0 REVENUES Total $8,368 $328,051 $4,156 $3,220 2 198 $2,198 $2,326 $2,348 $2,162 36 -1.64% Ii0 EXPENDITURES Total $5,888 520 40 $400,000 $0 $00 $0 So $-0 $0 #DIV/0! $-0 REVOLVING LOAN Total $2,480 $327,531 $4,116 396 780 $2,198 $2,198 $2,326 $2,348 $2,162 36 -1.64% Ii0 FUND BALANCE: $Z�¢,¢_ 4 4 2J 21 2 1 41 2 ti. $21 '�% $ 2 8 2 1 2 12 1,1 % M 46 Page 40 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2023 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 210.20.00.00.8401 TRF FROM CAP PROJECTS 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: October 6, 2022 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 $ Change % Change 2022 Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2022 from 2022 COW Actual Actual Actual Actual Bud2et Budge Actual Projection Request Bud2et Bud2et Approval $407 $491 $110 $13 $25 $25 $112 $30 $25 $0 0.00% $0 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $0 0.00% $0 $1,350 $1,490 $1,045 $1,100 $2,000 $2,000 $650 $1,500 $1,200 ($800) -40.00% $0 1,50 $1,500 1500 $1,500 1500 $1,500 750 $1,500 1500 $-0 0.00% $0 10 407 $10,491 $10,110 $10,013 $10,025 $10,025 $10,112 $10,030 10 025 $-0 0.00% $-0 2 850 $2,990 2 545 $2,600 3 500 $3500 1 400 $3,000 2 700 $800 -22.86% $0 7 557 $7,501 $7,565 $7,413 $6,525 $6,525 $8,712 $7,030 7 325 800 12.26% $-0 5,99% $Q $16,950 $17,638 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $00 $0 $2,253 $00 $0 $00 $0 So $i0 $i0 #DIV/0! $i0 $0 $0 $0 $0 $0 $0 $0 So $i0 $i0 0.00% $i0 16 950 $17,638 $2,253 S0 $-0 S0 $-0 LO $-0 $-0 #DIV/01 $-0 16 950 17 638 2 253 $00 $0 $00 $0 So $i0 $i0 #DIV/0! $i0 S12 $2 57�25 $0 $0 fm $0 fm$f 0 $�-0 $o D 00% $�-0 $38,411 $51,933 $12,869 $1,208 $3,250 $3,250 $0 $3,000 $3,000 ($250) -7.69% $0 $54,778 $56,969 $59,248 $61,618 $64,080 $64,080 $0 $64,080 $66,643 $2,563 4.00% $0 $1,665,974 $1,576,779 $1,653,003 $1,050,467 $1,500,000 $1,500,000 $771,229 $1,650,000 $1,750,000 $250,000 16.67% $0 $0 $0 $0 $0 $263,663 $263,663 $263,663 $340,000 $0 ($263,663) -100.00% $0 $0 $0 $0 $0 $0 $0 $20,544 $20,544 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $47,338 $48,880 $44,813 $46,537 $50,000 $50,000 $26,565 $50,000 $50,000 $0 0.00% $0 $5,000 $5,000 $4,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $0 $0 $0 $250,000 $250,000 $319,000 $319,000 $319,000 $319,000 $145,000 ($174,000) -54.55% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $100,000 $0 $0 $0 $0 $0 $0 $0 $50,000 $50,000 #DIV/0! $0 $0 $0 $0 $1,075,073 $0 $0 $0 $0 $0 $0 #DIV/0! $0 550 00 $2,100,000 400 000 $1,665,279 1 900 000 $1,900,000 1 900 000 $1,900,000 $1,770,000 130 000 -6.84% $i0 1 759 163 $1,685,681 $1,725,120 $1,113,293 $1,830,993 $1,830,993 $1,055,436 $2,077,624 1 819 643 11 350 -0.62% $i0 702 338 $2,153,88 $698,813 $3,041,889 $2,274,000 $2,274,000 $2,248,065 $2,274,000 $2,020,000 254 000 -11.17% $-0 $1,056,825 468 199 $1,026,307 ($1,928,597) 443 007 443 007 ($1,192,629) 196 376 200 357 242 650 -54.77% $i0 $2,804,221 $2,336,022 $3,362,328 $1,433,732 $42Q 222Z S22Q Z2 24$ 1,102 $1,237.356 $1,036,999 27 4,67_% L0 $12,447 $15,391 $3,529 $426 $750 $750 $0 $750 $800 $50 6.67% $0 31883 $a $-0 So $-0 $a $-0 So $-0 $-0 #DIV/0! $-0 44 330 $15,391 $3,529 426 750 750 $-0 750 800 50 6.67% $-0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 44 330 $15,391 $3,529 426 750 750 $-0 750 800 50 6.67% $-0 $690,447 $705,838 $709,367 $709,793 $710.543 $71Q 547 $709,793 $710,543 $711,343 sm 01� $0 Page 41 47 CITY OF MUSKEGO SPECIAL REVENUE FUNDS October 6, 2022 PROPOSED 2023 BUDGET 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2022 from 2022 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 $18,200 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.4140 CONSERVATION GRANTS $0 $3,600 $0 $6,451 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.4430 CONSERVATION FEE $19,302 $11,960 $21,249 $21,600 $5,000 $5,000 $16,796 $18,000 $15,000 $10,000 200.00% $0 215.06.00.00.4431 TRAIL FEE $360 $4,215 $1,500 $1,020 $750 $750 $2,670 $3,000 $1,000 $250 33.33% $0 215.06.00.00.4531 INTEREST ON INVESTMENTS $4,395 $6,746 $1,906 $271 $450 $450 $0 $500 $750 $300 66.67% $0 215.06.00.00.4542 MISCREIMBURSEMENT/DONATIONS $6,520 $6,094 $5,443 $451 $100 $100 $0 $0 $0 ($100) -100.00% $0 215.06.00.00.4553 LAND SALES $0 $0 $0 $63,420 $0 $0 $0 $0 $0 $0 #DIV/0! $0 215.06.00.00.4560 LANDFILL HOST FEES $212,232 $197,097 $206,625 $156,308 $150,000 $150,000 $48,202 $200,000 $150,000 $0 0.00% $0 215.06.00.00.5101 SALARIES AND WAGES $28,903 $12,432 $12,000 $14,445 $15,600 $15,600 $6,683 $10,501 $97,442 $81,842 524.63% $0 215.06.00.00.5201 FICA TAX $2,184 $951 $918 $1,105 $1,196 $1,196 $511 $803 $7,454 $6,258 523.27% $0 215.06.00.00.5202 PENSION FUND $1,231 $0 $0 $0 $0 $0 $0 $0 $5,424 $5,424 #DIV/0! $0 215.06.00.00.5203 HEALTH INSURANCE $2,300 $0 $0 $0 $0 $0 $0 $0 $9,318 $9,318 #DIV/0! $0 215.06.00.00.5204 LIFE INSURANCE $81 $0 $0 $0 $0 $0 $0 $0 $438 $438 #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 $1,660 $1,473 $1,158 $1,253 $1,800 $1,800 $827 $1,500 $2,000 $200 11.11% $0 215.06.00.00.5303 CONFERENCES & SPECIAL EVENTS $667 $426 $841 $253 $700 $700 $100 $500 $700 $0 0.00% $0 215.06.00.00.5305 DUES & MEMBERSHIPS $485 $0 $360 $445 $500 $500 $355 $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 $3,664 $5,464 $2,597 $3,479 $5,000 $5,000 $2,463 $5,000 $5,000 $0 0.00% $0 215.06.00.00.5801 PROFESSIONAL SERVICES $1,949 $2,510 $1,870 $1,921 $2,000 $2,000 $1,360 $2,000 $2,000 $0 0.00% $0 215.06.00.00.6008 CONSERVANCY MANAGEMENT $23,342 $19,856 $40,909 $43,626 $30,000 $30,000 $21,817 $30,000 $40,000 $10,000 33.33% $0 215.06.00.00.6009 URBAN FORESTRY MGMT $7,282 $7,500 $14,851 $14,838 $15,000 $15,000 $543 $10,000 $15,000 $0 0.00% $0 215.06.00.00.6010 LAND PURCHASES $0 $0 $0 $0 $0 $0 $0 $0 $400,000 $400,000 #DIV/0! $0 215.06.00.00.6057 ADMINISTRATIVE CHARGES $3,000 $3,000 $2,000 $3,000 $3,000 $3,000 $1,500 $3,000 $3,000 $0 0.00% $0 215.06.00.00.6506 CAPITAL EQUIP - TRUCK $0 $0 $0 $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 $100,000 100 000 $100,000 100 000 $-0 0.00% REVENUES Total $242,809 $229,711 $254,922 $249,523 $156,300 $156,300 67 668 $221,500 166 750 $10,450 6.69% EXPENDITURES Total $176,869 $153,732 $177,624 $184,485 $174,916 $174,916 136 240 $163,924 688 396 $513,480 0.00% CONSERVATION Total $65,940 $75,979 $77,298 $65,037 18 616 18 616 68 572 57 576 521 646 503 030 2702.14% $0 FUND BALANCE: $261,120 $337,099 $414,397 $479,435 4 2 4 12 $410,863 $537,010 $15,365 4tS 45,4541 -96,67% $0 STORM WATER: 216.08.00.00.4147 INTERGOVERNMENTAL REIMB $140,417 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 216.01.00.00.4531 INTEREST ON INVESTMENTS $4,575 $6,789 $1,373 $125 $325 $325 $0 $250 $300 ($25) -7.69% $0 216.20.00.00.8210 TRANSFER FROM LANDFILL FUND $100,000 $0 $0 $0 $0 $0 $0 $0 $50,000 $50,000 #DIV/0! $0 216.08.00.00.5101 SALARIES AND WAGES $16,208 $17,182 $17,835 $18,921 $19,246 $19,246 $12,588 $19,781 $19,821 $575 2.99% $0 216.08.00.00.5201 FICA $1,195 $1,256 $1,297 $1,374 $1,472 $1,472 $910 $1,431 $1,516 $44 3.01% $0 216.08.00.00.5202 PENSION $1,085 $1,126 $1,204 $1,275 $1,251 $1,251 $818 $1,286 $1,348 $97 7.74% $0 216.08.00.00.5203 HEALTH INSURANCE $4,122 $4,270 $4,387 $4,566 $5,161 $5,161 $3,143 $4,714 $3,998 ($1,163) -22.53% $0 216.08.00.00.5204 LIFE INSURANCE $18 $23 $29 $30 $37 $37 $21 $33 $33 ($4) -11.73% $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 $54,872 $0 $63,577 $0 $100,000 $100,000 $0 $20,000 $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 $8,247 12 381 $10,484 $9,791 $15,000 $15,000 9 062 $15,000 15 000 $-0 0.00% REVENUES Total $244,993 $6,789 $1,373 125 325 325 $-0 250 $50,300 $49,975 15376.92% $0 EXPENDITURES Total $85,747 $36,238 $98,812 $35,957 $142,167 $142,167 $26,542 $62,244 141 717 f9fD 0.00% STORM WATER Total $159,245 29 449 97 439 35 832 141 842 141 842 26 542 61 994 91 417 50 425 -35.55% $0 FUND BALANCE: $322,596 $293,147 $195,708 $159,876 518.034 $18,034 $133,334 $97,882 $6,465 11 -4 53A $0 48 Page 42 CITY OF MUSKEGO SPECIAL REVENUE FUNDS October 6, 2022 PROPOSED 2023 BUDGET 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2022 from 2022 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 $3,899 $3,960 $3,581 $3,074 $2,684 $2,684 $1,722 $2,684 $2,215 ($469) -17.47% $0 220.01.00.00.4531 INTEREST ON INVESTMENTS $8,894 $16,874 $2,608 $243 $625 $625 $0 $500 $750 $125 20.00% $0 220.20.00.00.8228 CLOSE TID - CITY DIST TRF $0 $0 $0 $19,097 $0 $0 $0 $0 $0 $0 #DP✓/0! $0 220.20.00.00.8229 CLOSE TID - CITY DIST TRF $0 $0 $0 $467,272 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.20.00.00.8411 TRF FROM TID #411 $500,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.01.00.00.5704 MISC EXPENSES/BUSINESS LOANS $270 $0 $0 $0 $0 $0 SO $0 $0 $0 #DIV/0! $0 220.30.00.00.9101 TRF TO GF - CAP IMPROV $0 $0 $54,500 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.30.00.00.9202 TRF TO PARK DEDICATION $0 $0 $0 $230,000 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.30.00.00.9410 TRF TO CAPITAL EQUIP FUND $0 $0 $0 $495,000 $0 $0 $0 $0 $370,000 $370,000 #DIV/0! $0 220.30.00.00.9411 TRF TO TID 11 $00 $00 $00 $00 $00 $00 $0 So $-0 $0 #DIV/0! $-0 REVENUES Total $512,792 $20,834 6 189 $489,68 $3,309 $3,309 $1,722 $3 184 2 965 125 3.78% EXPENDITURES Total 270 L $54,500 $725,000 $-0 LO $-0 L $370,000 $370,000 0.00% RESIDUAL TIF Total $512,522 $20,834 $48 311 $235 314 $3,309 $3,309 $1,722 $3,184 367 035 369 875 -11177.85% FUND BALANCE: 71$ 6,418 73$ 7,252 68$ 8,940 5$4 3,626 $9� 9i4 43 45$ 5,348 5$4 6.810 8$ 9,775 (5367.1601 -80,35% L0 TID #8: 228.01.00.00.4001 TIF #8GENERAL PROPERTY TAX $86,115 $154,529 $113,692 $131,852 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.01.00.00.4122 ST AID EXMPT COMPUTER REPLACMT $3,468 $3,552 $3,552 $3,552 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.01.00.00.5810 AUDIT & SPECIAL A/C SERV $3,025 $3,900 $3,850 $5,116 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.01.00.00.6065 CLOSE TID - DISTRICT DIST $0 $0 $0 $49,380 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.30.00.00.9301 TRF TO DEBT SERVICE $86,558 $154,180 $113,394 $61,810 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.30.00.00.9220 CLOSE TID - CITY DIST TRF Mo $-0 $-0 $19,097 $-0 So $-0 $-0 $-0 $-0 #DIV/01 $-0 REVENUES Total $89,583 $158,080 117 244 $135,404 $-0 So $-0 $-0 $-0 $-0 #DIV/01 $-0 EXPENDITURES Total $89,583 $158,080 117 244 $135,404 $0 $0 $0 So $-0 $-0 0.00% TID #8 Total $0 LO $-0 So $-0 LO $-0 $-0 $-0 $-0 0.00% FUND BALANCE: $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 TID #9: 229.01.00.00.4001 TIF #9 GENERAL PROPERTY TAX $163,215 $408,764 $419,078 $437,924 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.01.00.00.4122 ST AID EXEMPT COMPUTER REPLACE $3,595 $3,682 $3,682 $3,682 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.20.00.00.8303 TID CLOSING - DEBT SERV TRF $0 $0 $0 $296,747 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $2,650 $3,900 $3,850 $13,202 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.01.00.00.6065 CLOSE TID - DISTRICT DIST $0 $0 $0 $1,199,659 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.30.00.00.9220 CLOSE TID - CITY DIST TRF $0 $0 $0 $467,272 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.30.00.00.9265 TRF TO CDA FUND $163,000 210 00 $205,000 So $-0 So $-0 $-0 $-0 $-0 #DIV/01 $-0 REVENUES Total $166,810 $412,446 422 759 $738,354 $-0 So $-0 $-0 $-0 $-0 #DIV/01 $-0 EXPENDITURES Total $165,650 $213,900 208 850 $1,680,133 $0 $0 $0 So $0 $-0 0.00% $0 TID #9 Total $1,160 $198,546 213 909 941 778 $-0 So $-0 $-0 $-0 $-0 #DIV/01 $-0 FUND BALANCE: $529,323 $727,869 $941,778 $0 $0 $0 $0 $0 $0 $0 DI t $0 TID #10: 230.01.00.00.4001 TIF #10 GENERAL PROPERTY TAX $862,099 $1,120,966 $948,843 $944,363 $986,265 $986,265 $959,765 $959,765 $960,000 ($26,265) -2.66% $0 230.01.00.00.4122 COMPUTER STATE AID $2,881 $2,950 $2,950 $2,950 $2,950 $2,950 $24,710 $24,710 $24,750 $21,800 738.98% $0 230.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $5,550 $3,900 $3,850 $5,150 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 230.01.00.00.6045 TID REAL PROP TAX REFUND $0 $0 $0 $4,046 $0 $0 $3,176 $0 $0 $0 #DIV/0! $0 230.08.91.19.6520 DEVELOPER INCENTIVES $0 $0 $0 $94,000 $94,000 $94,000 $94,000 $94,000 $94,000 $0 0.00% $0 230.30.00.00.9301 TRF TO DEBT SERVICE $849,745 $780,294 1 893 956 $844,118 $890,065 $890,065 $890,065 $885,325 $885,600 4 465 -0.50% REVENUES Total $864,980 $1,123.916 951 794 $947,31 $989,215 $989,215 $984,475 $984,475 $984,750 4 465 -0.45% EXPENDITURES Total $855,295 $784,194 $1,897,806 $947,314 989 215 $989,215 $987,391 $984,475 $984,750 4 465 0.00% TID #10 Total $9,685 $339,722 946 012 So $-0 2 916 (So) $-0 $-0 0.00% $-0 FUND BALANCE: 60$ 6,292 94$ 6.014 L0 Lo0 25$ 8.497 25$ 8.497 ($2.916) Lo0 L0 (S25R.4971 0,00 n L0 49 Page 43 CITY OF MUSKEGO SPECIAL REVENUE FUNDS October 6, 2022 PROPOSED 2023 BUDGET 2023 2023 2018 2019 2020 2021 2022 2022 8/31 2022 2023 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2022 from 2022 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Budget Budget Approval TID #11: 231.01.00.00.4001 TIE #11 GENERAL PROPERTY TAX $78,187 $318,765 $278,950 $338,045 $412,487 $412,487 $430,210 $430,210 $430,500 $18,013 4.37% $0 231.01.00.00.4122 COMPUTER STATE AID $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 231.20.00.00.8411 TRF FROM TID 11 CAP $0 $0 $755 $4,027 $0 $0 $0 $0 $0 $0 #DIV/0! $0 231.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $150 $3,900 $3,850 $5,645 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 231.08.91.19.6520 DEVELOPER INCENTIVES $0 $0 $174,018 $206,635 $224,175 $224,175 $0 $224,175 $192,801 ($31,374) -14.00% $0 231.30.00.00.9301 TRF TO DEBT SERVICE $0 $142,572 $173,533 $173,533 $211,486 $211,486 $211,486 $211,485 $198,533 ($12,953) -6.12% $0 231.30.00.00.9411 TRF TO PARKLAND CAPITAL 9411 $78,037 $00 $0 $00 $0 $00 $-0 So $-0 $-0 #DIV/0! $-0 REVENUES Total $78,187 $318,765 $279,705 $342,072 $412,487 $412,487 $430,210 $430,21 $430,500 $18,013 4.37% EXPENDITURES Total $78,187 $146,472 $351,401 $385,813 $440,811 $440,811 $211,636 $440,810 396 484 44 327 0.00% TH) #11 Total $-0 $172,293 71 696 43 741 28 324 28 324 $218,574 10 600 $34,016 $62,340 0.00% FUND BALANCE: L 17$ 2,293 10$ 0,596 5$ 6 856 L0 Lo0 27$ 5,429 4$ 6 255 8$ 0 271 $$Q 27 0,00 n L0 PARK ARTHUR BASEBALL FIELD 263.05.00.00.4325 PARK ARTHUR BB FUNDING $0 $0 $0 $10,308 $45,500 $45,500 $14,550 $26,000 $45,500 $0 0.00% $0 263.05.00.00.5101 SALARIES & WAGES $0 $0 $0 $0 $14,625 $14,625 $5,835 $8,752 $14,625 $0 0.00% $0 263.05.00.00.5201 FICA $0 $0 $0 $0 $1,119 $1,119 $446 $670 $1,119 $0 0.00% $0 263.05.00.00.5702 SUPPLIES $0 $0 $0 $0 $150 $150 $0 $0 $150 $0 0.00% $0 263.05.00.00.6002 BACKGROUND CHECKS $0 $0 $0 $0 $15 $15 $0 $0 $15 $0 0.00% $0 263.05.00.00.6035 PARK ARTHUR BB EXPENDITURES Mo LO $-0 So $-0 So $2,835 $7,000 $-0 $-0 #DIV/01 $-0 REVENUES Total $-0 L -0 $10,308 $45,500 $45,500 14 550 $26,000 45 500 $-0 0.00% EXPENDITURES Total $0 $0 $0 So $15,909 $15,909 $9,116 $16,422 $15,909 $-0 0.00% $0 PARK ARTHUR BASEBALL FIELD Total $-0 LO $-0 $10,308 $29,591 $29,591 $5,434 $9,578 $29,591 $-0 0.00% FUND BALANCE: $0 $0 $0 $10.308 $0 $0 $15,742 $19,886 $49,477 DI t $0 COMMUNITY DEVELOPMENT AUTHORITY: 265.20.00.00.8229 TRF FROM TIE 229 $163,000 $210,000 $205,000 $0 $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 $0 $0 $0 $0 $0 $0 #DIV/0! $0 265.30.00.00.9301 TRF TO DEBT SERV $0 $0 $0 $0 $190,355 $190,355 $190,355 $190,355 $0 ($190,355) -100.00% $0 265.30.00.00.9303 TRF TO CDA DEBT SERV $163,000 210 00 $205,000 So $-0 So $-0 $-0 $-0 $-0 #DIV/01 $-0 REVENUES Total $163,000 $210,000 205 000 So $-0 LO $-0 $-0 $-0 $-0 #DIV/01 $-0 EXPENDITURES Total $163,000 $210,000 205 000 So $190,355 $190,355 $190,355 $190,355 ($190,355) 0.001/o COMMUNITY DEVELOPMENT AUTHORITY Total $-0 $-0 1i0 190 355 ($190,355) 190 355 ($190,355 $0 $190,355 0.00% FUND BALANCE: $190,355 $190,355 $190,355 $190,355 $176,837 $176,837 $0 $0 $0 (5176.837) -100,00% $0 COMPENSATED ABSENCES: 270.01.00.00.4531 INTEREST ON INVESTMENTS $42,252 $50,238 $10,997 $1,332 $5,000 $5,000 $0 $0 $0 ($5,000) -100.00% $0 270.20.00.00.8100 TRF FROM GENERAL FUND $108,550 $12,751 $202,052 $0 $50,000 $50,000 $50,000 $50,000 $50,000 $0 0.00% $0 270.01.00.00.5103 EMPLOYEE PAYOUT $49,670 $169,322 $91,975 $217,571 $150,000 $150,000 $106,354 $150,000 $150,000 $0 0.00% $0 270.01.00.00.5201 FICA $3,800 $12,953 $7,036 $16,644 $11,475 $11,475 $8,136 $11,475 $11,475 $0 0.00% $0 270.01.00.00.5203 HEALTH ALLOW - SEVERANCE $0 $3,372 $0 $0 $0 $0 $2,762 $0 $0 $0 #DIV/0! $0 270.30.00.00.9101 TRF TO GENERAL FUND $00 $00 $00 $164,420 $00 $00 $0 So $-0 $-0 #DIV/0! $-0 REVENUES Total $150,802 $62,990 213 049 $1,332 $55,000 $55,000 $50,000 $50,000 50 000 ($5,000) -9.09% EXPENDITURES Total $53,469 $185,647 $99,011 $398,635 $161,475 $161,475 $117,252 $161,475 $161,475 $-0 0.00% COMPENSATED ABSENCES Total $97,333 122 658 $114,038 $397 303 106 475 106 475 $67 252 $111 475 111 475 ($5,000) 0.00% FUND BALANCE: $2,346,503 $2,223.845 $2,337,884 $1,940,581 14$ 2,932 14$ 2,932 $1,873,329 $1,829,106 $1,717,631 1574.fi99 1101,71 % 5-0 GRAND TOTAL SPECIAL REVENUE FUND BALANCE #DI t 57.025.354 JGO Page 44 SECTION 8 PROPOSED 2023 CAPITAL PROJECT BUDGETS Page 45 51 CITY OF MUSKEGO CAPITAL PROJECTS SUMMARY PROPOSED 2023 BUDGET September 27, 2022 PROJECT DEPARTMENT CAPITAL EXPENDITURE CAPITAL EXP. TOTAL FUNDING Landfill (TID Residual) POST -HIRE ONBOARDING SOLUTION HUMAN RESOURCES $40,000 $40,000 WIRELESS CAMERAS INFORMATION TECHNOLOGY $55,000 $55,000 FIBER BUILDOUT INFORMATION TECHNOLOGY $15,000 $15,000 EXTERNAL VULNERABILITY ASSESSMENT INFORMATION TECHNOLOGY $15,000 $15,000 COPIER REPLACEMENTS INFORMATION TECHNOLOGY $30,000 $30,000 RADIOS POLICE $22,500 $22,500 BODY WORN CAMERAS POLICE $75,871 $75,871 TACTICAL VESTS POLICE $8,260 $8,260 RIFLE SHIELDS POLICE $6,650 $6,650 BALLISTIC HELMETS POLICE $15,600 $15,600 PROTECTIVE MASKS POLICE $14,475 $14,475 SUBURBAN CRITICAL INCIDENT TEAM VEHICLE (SCIT) POLICE $7,500 $7,500 AMMUNITION (2022 Carryover) POLICE $53,000 $53,000 TCVFD EQUIPMENT (Council approval R#089-2021 10/12/21) TC VOLUNTEER FIRE DEPT $345,000 $345,000 ADDITIONAL STUDY ROOMS LIBRARY $75,000 $75,000 PUBLIC RESTROOM RENOVATION LIBRARY $75,000 $75,000 ENTRANCE SIGNS WITH CLUB GROUPS PW&D - PLAN DIVISION $25,000 $25,000 LIGHT POLES - PAINTING PW&D - ENGINEERING $52,000 $52,000 ROAD PROGRAM PW&D - ENGINEERING $630,000 $370,000 $1,000,000 PICKUP TRUCK REPLACEMENT PW&D - PUBLIC WORKS $45,000 $45,000 SMALL EQUIPMENT PW&D - PUBLIC WORKS $5,000 $5,000 LIEBHERR EXCAVATOR PW&D - PUBLIC WORKS $350,000 $350,000 LEAF SUCKER MACHINE PW&D - PUBLIC WORKS $80,000 $80,000 OLD LOOMIS BRIDGE GUARDRAIL PW&D - PUBLIC WORKS $75,000 $75,000 TOTAL CAPITAL PROJECTS 1 $2,115,856 $370,0001 $2,485,856 Page 46 52 CITY OF MUSKEGO CAPITAL BORROWING FUND PROPOSED 2023 BUDGET 2020 2021 2022 2022 2022 2022 2023 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION RECOMMEND 8/31 REVENUES: 401.08.00.00.4150 GOVERNMENT GRANTS 0 0 0 0 0 0 0 401.08.00.00.4531 INTEREST ON INVESTMENTS 6,931 444 0 0 0 0 0 401.08.90.06.4565 REOFFERING PREMIUM 0 0 0 0 0 0 0 TOTAL REVENUES: 6,931 444 0 0 0 0 0 EXPENDITURES: NON -DEPARTMENTAL 401.08.90.06.7004 DEBT DISCOUNT 0 0 0 0 0 0 0 TOTAL NON -DEPARTMENTAL: 0 0 0 0 0 0 0 BUILDING 401.08.90.09.6550 FACILITY PLAN - CITY HALL 0 0 0 0 0 0 0 TOTAL BUILDING: 0 0 0 0 0 0 0 PW&D - ENGINEERING DIVISION 401.08.91.19.6503 MOORLAND RECONSTRUCTION 0 0 0 0 0 0 0 401.08.91.19.6504 BAYLANE DR RECONSTRUCTION 10,286 0 0 0 0 0 0 401.08.91.19.6507 HILLENDALE DR RECONSTRUCTION 65,101 1,984,751 0 0 227,915 227,915 0 401.08.93.51.6550 FACILITY PLAN - CITY GARAGE 0 0 0 0 0 0 0 TOTAL PW&D ENGINEERING DIVISION: 75,388 1,984,751 0 0 227,915 227,915 0 PUBLIC SAFETY 401.08.91.20.6550 FACILITIES PLAN - POLICE 15,000 0 0 0 0 0 0 TOTAL PUBLIC SAFETY: 15,000 0 0 0 0 0 0 TOTAL EXPENDITURES: 90,388 1,984,751 0 0 227,915 227,915 0 OTHER FINANCING SOURCES/(USES): 401.20.00.00.8902 PROCEEDS FROM DEBT ISSUANCE 0 0 0 0 0 0 0 401.20.00.00.8605 TRF FROM WATER UTILITY FUND 0 0 0 0 0 0 0 401.20.00.00.8210 TRF FROM LANDFILL FUND 0 1,075,073 0 0 0 0 0 401.30.00.00.9210 TRF TO DEBT SERVICE FUND 0 0 0 0 (20,544) (20,544) 0 401.30.00.00.9301 TRF TO DEBT SERVICE FUND 0 0 0 0 0 0 0 401.30.00.00.9605 TRF TO WATER UTIL 0 0 0 0 0 0 0 TOTAL OTHER FINANCING SOURCES/(USES): 0 1,075,073 0 0 (20,544) (20,544) 0 NET REVENUES OVER/(UNDER) (83,457) 90( 9,234) 0 0 24( 8,459) 24( 8,459) 0 FUND BALANCE END OF YEAR 2019: 1.241.150 PROJECTED FUND BALANCE END OF YEAR: Page 47 53 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2023 BUDGET 2020 2021 2022 2022 2022 2022 2023 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 7,280 2,404 0 0 0 0 0 410.08.00.00.4542 MISC REIMBURSEMENT/DONATIONS 57,200 5,296 0 0 1,200 1,200 0 410.08.00.00.4553 SALE OF PROPERTY 0 0 0 0 0 0 0 0 0 EXPENDITURES: MAYOR / FINANCE & ADMINISTRATION 410.08.90.01.6505 COMPUTER EQUIPEMENT 0 0 0 0 0 0 40,000 410.08.90.02.6503 DMS SOFTWARE - LASERFICHE 9,140 62,658 0 0 0 0 0 410.08.90.02.6506 ELECTION EQUIPMENT 0 0 45,000 45,000 47,648 47,648 0 410.08.90.03.6503 UPGRADE FINANCIAL SOFTWARE 15,850 0 0 0 0 0 0 410.08.90.03.6504 MAIL/POSTAGE MACHINE 0 0 8 500 8 500 7 423 7 423 0 TOTAL MAYOR / FINANCE & ADMINISTRATION: 24,990 62,658 53,500 53,500 55,071 55,071 40,000 BUILDING MAINTENANCE 410.08.90.09.6502 REPLACE VEHICLE - MAINT 0 0 50,000 50,000 0 50,000 0 TOTAL BUILDING MAINTENACE: 0 0 50,000 50,000 0 50,000 0 INFORMATION TECHNOLOGY 410.08.90.14.6503 MULTI -FUNCTION PRINTING DEVICE 0 0 22,000 22,000 0 22,000 30,000 410.08.90.14.6511 STORAGE AREA NETWORK (SAN) 14,456 85,743 132,000 132,000 132,085 132,085 0 410.08.90.14.6523 WIRELESS CAMERAS 62,584 54,867 71,900 71,900 13,102 71,900 55,000 410.08.90.14.6525 SECURITY AUDIT - TESTING 13,520 0 0 0 0 0 15,000 410.08.90.14.6527 FIBER CONNECT - MNSD 0 0 64,295 64,295 41,009 64,295 15,000 410.08.90.14.6528 GPS UNIT REPLACEMENT 0 5 583 0 0 0 0 0 TOTAL INFORMATION TECHNOLOGY: 90,560 146,193 290,195 290,195 186,196 290,280 115,000 POLICE 410.08.91.20.6501 K-9 UNIT 61,043 38,417 0 0 0 0 0 410.08.91.20.6503 EMD PROQA PROGRAM 37,620 0 0 0 0 0 0 410.08.91.20.6507 RADIOS 0 0 0 0 0 0 22,500 410.08.91.20.6508 TACTICAL VESTS 0 0 0 0 0 0 8,260 410.08.91.20.6509 RIFLES 0 0 0 0 0 0 6,650 410.08.91.20.6510 NON -LETHAL WEAPONS 0 0 73,715 73,715 68,922 73,715 0 410.08.91.20.6511 TACTICAL TEAM HEADSET/PLATES 8,547 0 0 0 0 0 0 410.08.91.20.6512 OFFICER BODY CAMERA 0 0 0 0 0 0 75,871 410.08.91.20.6517 SCIT VEHICLE 7,500 4,241 7,500 7,500 4,241 7,500 7,500 410.08.91.20.6519 DRONE 0 27,827 0 0 0 0 0 410.08.91.20.6520 TRAINING EQUIPMENT 0 14,562 0 0 0 0 0 410.08.91.20.6521 RIFLE PLATE/CARRIER/AMMUNITION 0 0 68,000 68,000 11,596 15,000 53,000 410.08.91.20.6522 LICENSE PLATE READER 0 27,000 0 0 0 0 0 410.08.91.20.6524 BALLISTIC HELMETS 0 0 0 0 0 0 15,600 410.08.91.20.6525 SHOOTING RANGE 91,083 0 0 0 0 0 0 410.08.91.20.6527 TRANSPORT SQUAD 0 0 150,000 150,000 141,015 150,000 0 410.08.91.20.6528 DETECTIVE -UTILITY VEHICLE 0 32,868 0 0 0 0 0 410.08.91.20.6529 PROTECTIVE MASKS 0 0 0 0 0 0 14,475 410.08.91.20.6550 PD NEW & FORMER BUILDING 0 0 134,000 134,000 10,388 134,000 0 TOTAL POLICE: 205,792 144,916 433,215 433,215 236,163 380,215 203,856 VOLUNTEER FIRE SERVICES 410.08.91.21.6502 AMKUS RESCUE TOOL 0 0 0 0 0 0 325,000 410.08.91.21.6503 COPY MACHINE/PAGERS/COMPUTERS 7,000 0 7,000 7,000 0 7,000 7,000 410.08.91.21.6505 COMPUTER/CAD/MODEM 0 0 115,700 115,700 0 115,700 0 410.08.91.21.6509 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 0 0 0 0 8,000 410.08.91.21.6511 TCVFD FIRE GEAR 0 0 45,000 45,000 0 45,000 0 410.08.91.21.6512 TCVFD STABILIZING STRUTS 0 0 10,000 10,000 0 10,000 0 410.08.91.21.6513 DEFIBRILLATORS-ZOLL XSERIES 0 0 180,000 180,000 0 177,797 0 410.08.91.21.6514 TC TANKER 0 287,256 0 0 0 0 0 410.08.91.21.6517 TC AERIAL LADDER 0 1,381,509 0 0 0 0 0 TOTAL VOLUNTEER FIRE SERVICES: 7,000 1,668,765 362,700 362,700 0 360,497 345,000 Page 48 54 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2023 BUDGET ACCOUNT NUMBER ACCOUNT DESCRIPTION EXPENDITURES (Continued): PW&D - ENGINEERING DIVISION 410.08.91.19.6501 ROAD PROGRAM CAP 410.08.91.19.6508 BRIDGE RECONSTRUCT OLD LOOMIS 410.08.90.19.6510 RICHDORF CULVERT PIPE TOTAL PW&D - ENGINEERING DIVISION: PW&D - PLANNING DIVISION 410.08.90.18.6502 GATEWAY SIGNAGE 410.08.90.18.6509 UTILITY TERRAIN VEHICLE 410.08.90.18.6518 DECORATIVE LIGHTING TOTAL PW&D - PLANNING DIVISION: PW&D - PUBLIC WORKS DIVISION 410.08.93.51.6502 LED LIGHTING 410.08.93.51.6507 PICK-UP TRUCK REPLACEMENT 410.08.93.51.6510 ROADSIDE MOWER DECK 410.08.93.51.6514 FRONT END LOADER 410.08.93.51.6516 SKID LOADER W/ BUCKET 410.08.93.51.6526 LEAF SUCKER MACHINE 410.08.93.51.6530 HOT PATCH GEN IFTAR KETTLE 410.08.93.51.6532 MACHINE TOOLS 410.08.93.51.6534 TRAILERS 410.08.93.51.6535 BOOM TRUCK 410.08.93.51.6536 CONVEYOR BELT 410.08.93.51.6537 LARGE TIRE MACHINE 410.08.93.51.6540 BACKHOE/EXCAVATOR 410.08.93.51.6541 WOOD CHIPPER 410.08.93.51.6541 WOOD CHIPPER TOTAL PW&D - PUBLIC WORKS DIVISION: LIBRARY 410.08.90.71.6502 3M SELF CHECK UNIT - RFID 410.08.90.71.6507 CARPETING/FLOORING 410.08.90.71.6511 PUBLIC FURNITURE 410.08.90.71.6512 SERVICE DESK REDESIGN 410.08.90.71.6513 YOUNG ADULT AREA REDESIGN 410.08.90.71.6515 PUBLIC RESTROOM RENO 410.08.90.71.6516 STUDY ROOMS TOTAL LIBRARY: AL EXPENDITURES: OTHER FINANCING SOURCES/(USES): 410.20.00.00.8206 TRF FROM WRLF 410.20.00.00.8220 TRF FROM CAPITAL IMPROVEMENT 410.20.00.00.8210 TRF FROM LANDFILL ACCOUNT TOTAL OTHER FINANCING SOURCES/(USES): �ET REVENUES . FUND BALANCE END OF YEAR 2019: FUND BALANCE END OF YEAR 2020 2021 2022 2022 2022 2022 2023 PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL COW ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION RECOMMEND 8/31 0 0 0 0 0 0 1,000,000 600 198,280 0 0 0 0 75,000 0 0 175,000 175,000 143,525 175,000 0 600 198,280 175,000 175,000 143,525 175,000 1,075,000 0 19,946 0 0 0 0 25,000 0 32,523 0 0 0 0 0 0 0 0 0 0 0 52,000 0 52,469 0 0 0 0 77,000 79,961 28,127 50,000 50,000 0 50,000 0 0 47,723 280,000 280,000 179,021 179,021 45,000 0 130,603 0 0 0 0 0 0 0 210,000 210,000 170,900 170,900 0 0 0 80,000 80,000 77,500 77,500 0 0 0 0 0 0 0 80,000 0 0 25,000 25,000 23,331 23,331 0 4,597 4,073 5,000 5,000 0 5,000 5,000 170 0 0 0 0 0 0 193,005 0 0 0 0 0 0 0 142,750 0 0 0 0 0 17,747 0 0 0 0 0 0 134,646 0 0 0 0 0 350,000 0 0 80,000 80,000 63,604 63,604 0 0 0 80,000 80,000 63,604 63,604 0 430,125 353,276 810,000 810,000 577,960 632,960 480,000 0 0 48,500 48,500 10,886 48,500 0 0 118,363 11,000 11,000 0 11,000 0 0 16,000 16,000 16,000 0 16,000 0 0 125 60,500 60,500 37,340 60,500 0 0 30,744 0 0 24,206 24,206 0 0 0 0 0 0 0 75,000 0 0 0 0 0 0 75,000 0 165,232 136,000 136,000 72,432 160,206 150,000 759,067 ' 2,310,610 2_� 1 7 2,104,229 2,485,85 0 400,000 0 0 0 0 0 0 495,000 0 0 0 0 370,000 400,000 1,665,279 1,900,000 1,900,000 1,900,000 1,900,000 1,770,000 400,000 2,560,279 1,900,000 1,900,000 11900,000 11900,000 2,140,000 20S 3,029) L� 1,117,315 822 7272 � 18�.i4 32� .5�43 Page 49 61-� CITY OF MUSKEGO TAX INCREMENT DISTRICT #11 CAPITAL BORROWING FUND PROPOSED 2023 BUDGET ACCOUNT NUMBER ACCOUNT DESCRIPTION 1;7 s►v 31►U1 Df3 411.08.00.00.4150 GOVERNMENT GRANTS 411.08.00.00.4531 INTEREST ON INVESTMENTS 411.08.00.00.4565 UNDERWRITERS PREMIUM 411.08.91.19.8902 PROCEEDS FROM DEBT 411.20.99.01.8903 PROCEEDS FROM DEBT - DEVELOPER 411.20.00.00.8220 TRF FROM RESIDUAL TIF 411.20.00.00.8231 TRF FROM TID #11 - FUND 231 TOTAL REVENUES: EXPENDITURES: 411.08.91.19.5805 ATTORNEY 411.08.91.19.5810 AUDIT FEES 411.08.91.19.6001 NOTICES & PUBLICATIONS 411.08.91.19.6520 DEVELOPER INCENTIVES 411.08.91.19.7004 UNDERWRITERS DISCOUNT 411.08.91.19.7005 ISSUANCE FEES 411.30.00.00.9301 TRF TO DEBT SERVICE 411.30.00.00.9231 TRF TO TID 11 411.30.00.00.9220 TRF TO TIF RESIDUAL FUND TOTAL EXPENDITURES: NET REVENUES OVER/(UNDER) W FUND BALANCE END OF YEAR 2020 2021 2022 2022 2022 2022 2023 PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL DEPARTMENT ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION PROPOSAL 8/31 0 0 0 0 0 0 0 169 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 917,772 917,772 0 0 921,480 0 0 0 0 0 0 0 0 0 0 0 0 0 0 169 0 917,772 917,772 0 0 921,480 3,803 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 921,480 921,480 0 0 921,480 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 755 4,027 0 0 0 0 0 (500,000) 0 0 0 0 0 0 49( 5,442) 4,027 921.480 921,480 0 0 921,480 495,611 (4,027) (3,708) (3,708) 0 0 0 (0) 0 0 (0) (0) (0) Page 50 56 SECTION 9 SUPPLEMENTAL INFORMATION Page 51 57 Supplemental Information — Definitions The City's general fund budget (operating revenues and expenditures) is presented using the budget categories set out in Wisconsin State Statute 65.90 entitled "Municipal Budgets". This is the same format the City is required to use to report annual financial activity to the State. The following list includes a brief description of each category within the General Fund Operating Budget: REVENUES (Section 3 of Budget Document): Taxes — A fee charged ("levied") by a government on a product or activity. ex) Property taxes Payments in lieu of taxes Intergovernmental Revenue — Aids from other government entities. ex) 2% Fire Dues (Fire Ins. Tax) Transportation Aids from the State State Shared Revenues Licenses and Permits — Fees associated with regulation and compliance. ex) Liquor & Bartenders Licenses Cable Franchise Fees Building, Electrical & Plumbing Permits Fines, Forfeitures sand Penalties — Court related fees. ex) fines and forfeitures Public Charges for Services — Fees collected to provide a service. ex) Engineering Review Fees Sale of Culvert Material Library Fines Park Rental, Boat Launch, and Recreation Program Fees Zoning Fees Platting Fees Development Charges Intergovernmental Charges for Services — Charges to other Government Entities for services provided. ex) Reimbursement for Police Liaison (from School District) Little Muskego Lake District Miscellaneous Revenue — Business type revenues. ex) Interest on Investments Cellular Tower Rent Page 52 58 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 59 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 (2018 — 2021) actual revenues and expenditures • 2022 adopted budget • 2022 amended budget (most often same as adopted budget) • 1st eight months of 2022 • Estimate of total projected 2022 activity • 2023 Department Request • 2023 Mayor's Proposal • $ Change from Amended Budget to Mayor's Proposed Budget • % Change from Amended Budget to Mayor's Proposed Budget SPECIAL REVENUES (Section 7 of Budget Document): Park Dedication Includes various park related projects, which ultimately help improve City parks. The main revenue source is 10% of landfill host fees. Park Improvement New fund included in 2011 budget to track sub -divider fees against relative projects. Refuse & Recycling Reflects quarterly fees, which are charged to residents for waste removal services. Revolving Loan Fund Originally created with State funds for providing loans to local City businesses at a discounted rate. As directed by the DOA, this Fund proceeded with the Closeout Program and no longer allowed to provide loans through the State Program. The Fund balance may be utilized for any purpose as determined by the Common Council. As an alternative to debt issuance, the Proposed 2021 Capital Budget committed $400,000 towards the Tess Corners Volunteer Fire Department aerial ladder purchase, which will replace the 1995 vehicle. Emerald Park, Inc. (EPI)/Future Parkland Standing Committee EPI reflects administrative and committee related fees to monitor landfill operations under terms of the contract. Future Parkland includes engineering fees incurred for oversight of the old Briggs & Stratton landfill. The entire fund balance was transferred to the EPI Standing Committee on January 1st, 2015 as authorized by Council. Page 54 60 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 4247. 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. TID #8 & #9 were closed in 2022. 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 27th, 2022 Page 55 61 City of Muskego Tax Levy Worksheet - Proposed 2023 Budget Based Upon Assessor Information 2022 Approved Levy 13,628,679 Equalized Value of District W/O TO 3,588,056,300 Equalized Value of District W / TID 3,695,735,500 Assessed Value of District 3,688,376,100 Assessment Ratio 99.8008453000% TID Increment Equalized Value 107,679,200 Levy/Equalized Value of District W/O TID Mill rate (levy/eq value w/o Tid) 0.0037983459 Mill Rate x Eq. Val. Including TID New Levy to be Raised (mill x eq val w/ tid) 14,037,682 New Levy / Assessed Val. of District per $1 k Tax Rate 3.8059247401 Tax Rate (Previous year) 4.5487195306 Difference (0.7427947905) Difference in Percentage-16.33% TID $ To Be Raised 409,003 Impact to $300,000 Valued house $ 0 State Levy Limit - Net New Growth $118,254 4 0.865% Add: Prior Years Unused Levy Carryforward $31,443 4 0.23% Total of General & Debt General Levy Debt Service Levy General & Debt Levy Proposed Net New Growth Net New Growth Admin Rec Increase 1.314% 0.000% 1.098% 11,538,374 2,240,000 13,778,374 149,695 4,088,907,000 4,088,907,000 4,088,907,000 4,193,373,200 4,193,373,200 4,193,373,200 3,712,631,380 3,712,631,380 3,712,631,380 88.6640000000% 88.6640000000% 88.6640000000% 104,466,200 104,466,200 104,466,200 0.0028218724 0.0005478237 0.0033696961 11,833,164 2,297,229 14,130,393 3.1872715280 0.6187603403 3.8060318683 3.1803856532 0.6255390869 3.8059247401 0.0068858748 (0.0067787466) 0.0001071282 0.22% -1.08% 0.00% 294,790 57,229 352,019 Page 56 CITY OF MUSKEGO Mill Rates per $1,000 of Assessed Value * 2018 & 2022 rates reflect an assessment revaluation. Page 57 63 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 2018 2019 2020 2021 2022 2023 Proposed ■City Levy $12,937,664 $13,364,447 $13,442,055 $13,818,564 $14,037,682 $14,130,393 Page 58 64 SKEGO plypr ptlilty rVflRR§Pq 2Q; 11HAgEt Distributed Tuesday, October 11, 2022 W182 58200 Racine Avenue, Muskego, WI 53150 Waukesha County, Wisconsin (262) 679-4100 65 CONTENTS Schedule Page Statement of income and expense 1 1-2 Schedule of capital outlay 2 3 Schedule of changes in utility working capital: 2023 Adopted Budget 3 4 Sewer Fund Definitions 4 5 D-1.1 Schedule 1 Page 1 CITY OF MUSKEGO SEWER UTILITY STATEMENT OF INCOME AND EXPENSE 2023 BUDGET 2022 2023 2023 $ Change % Change 2021 Aug. 31, 2022 2022 Adopted Proposed Adopted From 2022 From 2022 Actual Actual Projected Budget Budget Budget Budget Budget Operating revenues Sewer service charges $ 6,296,849 3,137,330 6,280,000 6,340,000 6,332,500 - (7,500) -0.12% Miscellaneous revenues 14,948 4,836 9,298 10,500 13,013 2,513 23.94% Total operating revenues 6,311,797 3,142,166 6,289,298 6,350,500 6,345,513 - (4,987) -0.08% 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) 3,643,231 3,014,612 3,014,612 3,800,000 3,495,266 - (304,734) -8.02% 1,407,508 404,114 1,200,000 1,410,000 1,550,435 - 140,435 9.96% - - - - - - - 0.00% 179,682 101,845 220,000 300,000 300,000 - - 0.00% 454,299 284,990 447,841 525,394 532,933 - 7,539 1.43% 49,304 38,936 57,000 59,000 59,000 - - 0.00% - 13,842 25,000 40,000 40,000 - 0.00% 14,316 14,790 20,000 17,000 30,000 13,000 76.47% 6,044 653 7,500 7,500 8,000 500 6.67% 89,674 87,800 125,000 125,000 150,000 25,000 20.00% 15,246 7,953 30,000 100,000 100,000 - 0.00% 121,064 95,643 170,000 170,000 200,000 30,000 17.65% 18,683 3,887 15,000 20,000 20,000 - 0.00% 5,999,050 4,069,067 5,331,953 6,573,894 6,485,634 (88,260) -1.34% 67,301 43,894 68,976 71,881 133,338 61,457 85.50% 40,139 - 40,000 40,000 40,000 - 0.00% 107.440 43.894 108.976 111.881 173.338 61.457 54.93% 72,557 46,474 74,176 77,481 138,538 - 61,057 78.80% $166,035 $150,105 221,674 292,091 $310,770 - 18,679 6.40% - - - 2,000 - - (2,000) -100.00% 90,501 47,903 82,860 79,525 86,630 - 7,105 8.93% 114,121 19,777 125,717 145,035 181,461 - 36,426 25.12% 443,214 264,258 504,427 596,132 717,399 - 121,267 20.34% 6,549,705 4,377,219 5,945,357 7,281,907 7,376,371 - 94,464 1.30% 632,588 - 650,000 $725,000 $675,000 (50,000) -6.90% 7,182,293 4,377,219 6,595,357 8,006,907 8,051,371 - 44,464 0.56% (870,496) (1,235,054) (306,059) (1,656,407) (1,705,857) - (49,450) 2.99% 67 CITY OF MUSKEGO SEWER UTILITY STATEMENT OF INCOME AND EXPENSE (Concluded) 2023 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 Schedule 1 Page 2 2022 2023 2023 $ Change % Change 2021 Aug. 31, 2022 2022 Adopted Proposed Adopted From 2022 From 2022 Actual Actual Projected Budget Budget Budget Budget Budget $ (870,496) (1,235,054) (306,059) (1,656,407) (1,705,857) - (49,450) 2.99% 10,474 2,774 15,000 30,000 30,000 - 0.00% 109,117 - 100,000 800,000 900,000 100,000 12.50% 71,956 17,064 42,500 40,200 45,000 4,800 11.94% 11,500 15,000 25,000 25,000 20,000 (5,000) -20.00% 203,047 34,838 182,500 895,200 995,000 99,800 11.15% (667,449) (1,200,216) (123,559) (761,207) (710,857) 50,350 -6.61% 52,110 100,000 800,000 900,000 100,000 12.50% 52,110 100,000 800,000 900,000 100,000 #DIV/0! $ (667,449) (1,252,325) (223,559) (1,561,207) (1,610,857) (49,650) 3.18% 68 Schedule 2 Page 3 CITY OF MUSKEGO SEWER UTILITY SCHEDULE OF CAPITAL OUTLAY 2022 Estimated 2022 2023 2023 Total Adopted Proposed Adopted Description Funding Cost Budget Budget Budget 1. 2022 Capital Proiects Lift Station Upgrades (C) 60,000 60,000 Scada Security (C) 12,500 12,500 Truck (Water & Sewer) (C) - 23,000 Generator (C) - 75,000 Pump Station (C) 7,656 Upsizing (C) 541,724 - $ 621,880 170,500 - - 2. 2023 Capital Proiects Lift Station Upgrades (C) - - 40,000 - Scada Security (C) - - 17,820 - Camera Truck w/ Software (C) - - 535,000 - Generator (C) - - 100,000 - $ - - 692,820 - Grand Total $ 621,880 170,500 692,820 - 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 Schedule 3 Page 4 CITY OF MUSKEGO SEWER UTILITY SCHEDULE OF CHANGES IN UTILITY WORKING CAPITAL 2023 BUDGET Non-TIF Operation Reserve and Equipment Capacity Maintenance Replacement Assessment Construction Fund Fund Fund Fund Total Funds provided From operations: Net income (loss) for the year $ (1,610,857) (1,610,857) Add charges to income not requiring funds: Depreciation 675,000 - 675,000 Amortization: Debt discount - City building/equipment contributions 98,620 98,620 MMSD Funding 900,000 900,000 Less: Other - Implicit Cash Subsidy to Water Utility - - Funds provided from operations 62,763 - 62,763 Increases in: Collection of special assessments - 500,000 - 500,000 Other contributed capital collection- RCA Landfill - - - Total funds provided 62,763 - 500,000 - 562,763 Funds applied Principal payments on debt - - - - Capital outlay (Schedule 6 for Construction Fund) 692,820 692,820 Total funds applied - 692,820 692,820 Interfund transfers - net Interest earnings (5,000) 5,000 - - - Equipment replacement (26,350) 26,350 - - Sewer Connection fees (20,000) - 20,000 - - Transfer to Construction projects (692,820) - - 692,820 - Transfer for debt retirement reserve - - - RCA funds used to finance MMSD capital charge - - - - Total transfers (744,170) 31,350 20,000 692,820 - Increase (decrease) in working capital (681,407) 31,350 520,000 - (130,057) Working capital, beginning of year 4,760,209 959,192 10,747,250 - 16,466,651 Working capital, end of year $ 4,078,801 990,542 11,267,250 - 16,336,593 -14.31 % 3.27% 4.84% 0.00% -0.79% 70 Schedule 4 Page 5 CITY OF MUSKEGO SEWER UTILITY WORKING CAPITAL FUND DESCRIPTIONS 2023 BUDGET FUND DESCRIPTION Operations and Maintenance Required to fund, at a minimum, 3 months of operations and maintenance costs. Equipment Replacement Fund Used for significant mechanical equipment replacements as required by the DNR. Non-TIF - RCA Includes reserves established to account for capacity assessment levies restricted to finance related capital and/or debt service costs. Construction Accounts for borrowed funds or interfund transfers from working capital to cover the cost of capital projects. MMSD Capital Charge Funding 77.83% = Utility rates & 22.17% = Reserve Capacity Assessments (Prior to 2007, 27.83% was funded by positive tax increments from TID's #247) 71 4e� CtIff- of SKEGO ly4-tp-r PtIlloty rrRRR§pg ;Q;4 RHAgEt Distributed Tuesday, October 11, 2022 W182 58200 Racine Avenue, Muskego, WI 53150 Waukesha County, Wisconsin (262) 679-4100 W CONTENTS Statement of income and expense Schedule Para e Schedule of capital outlay 2 2 Schedule of changes in utility working capital 2023 Budget 3 3 Water Fund Definitions 4 4 73 CITY OF MUSKEGO WATER PUBLIC UTILITY STATEMENT OF INCOME AND EXPENSE 2023 BUDGET 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 Deduct non -operating expenses Amortization & issuance costs on advances from muni Interest on advances from municipality Total non -operating expenses Net income (loss) before capital contributions Schedule 1 Page 1 2022 2023 2023 $ Change % Change 2021 Aug 31, 2022 2022 Adopted Proposed Adopted From 2022 From 2022 Actual Actual Projected Budget Budget Budget Budget Budget $1,595,018 708,656 1,419,795 $1,334,250 $1,410,911 $0 76,661 5.75% 53,395 26,860 52,000 51,500 52,500 $0 1,000 1.94% 535,618 94,745 535,000 525,000 535,000 $0 10,000 1.90% 50,130 $24,237 51,000 $46,500 49,000 $0 2,500 5.38% 119,739 43,461 125,000 125,000 130,000 $0 5,000 4.00% 2,353,900 897,960 2,182,795 2,082,250 2,177,411 - 95,161 4.57% 6,074 9,349 10,441 9,843 13,446 - 3,603 36.60% 170,826 118,503 182,397 189,783 213,738 - 23,955 12.62% 58,045 75,564 87,810 55,620 79,366 - 23,746 42.69% 203,018 165,268 245,737 265,749 281,458 - 15,709 5.91% 27,670 18,075 29,574 34,895 47,446 - 12,551 35.97% 426,247 267,096 433,011 442,894 642,658 - 199,764 45.10% 891,879 653,854 988,970 998,784 1,278,112 - 279,328 27.97% 868,915 - 870,000 880,000 875,000 $0 (5,000) -0.57% 470,880 17,366 504,590 530,106 490,660 $0 (39,446) -7.44% 2,231,674 671,220 2,363,559 2,408,890 2,643,772 - 234,882 9.75% 122,226 226,739 (180,764) (326,640) (466,361) - (139,721) -42.78% 28,322 31,586 34,518 26,634 36,634 $0 10,000 37.55% 150,549 258,325 (146,246) (300,006) (429,727) - (129,721) -43.24% $0 $10,884 $0 $0 $0 - - 0.00% 79,227 63,927 70,000 70,905 50,000 $0 (20,905)-29.48% 79,227 74,811 70,000 70,905 50,000 - (20,905)-29.48% $ 71,321 183,515 (216,246) (370,911) (479,727) - (108,816)-29.34% 74 Schedule 2 Page 2 CITY OF MUSKEGO WATER PUBLIC UTILITY SCHEDULE OF CAPITAL OUTLAY COSTS PROJECTED 2022 AND 2023 BUDGET Estimated 2022 2022 2023 2023 Total Adopted Proposed Adopted Funding Cost Budget Budget Budget 2022 Capital Additions: Meters (B) 150,000 200,000 Truck (Water & Sewer) (B) 23,000 Well #12 Abandonment (B) 46,875 50,000 Well Rehap (B) 150,000 150,000 Scada (B) 12,250 12,500 Upsizing (B) 193,523 - Apollo Bldg (B) 8,000 - $ 560,648 435,500 - 2. 2023 Capital Additions: Meters (B) 200,000 - Truck (Water & Sewer) (B) - - Filling Station (B) 100,000 Well Rehap (B) 150,000 - Scada (B) 17,820 - - - 467,820 - Grand Total $ 560,648 435,500 467,820 - 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 75 CITY OF MUSKEGO WATER PUBLIC UTILITY SCHEDULE OF CHANGES IN UTILITY WORKING CAPITAL 2023 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 $ (479,727) - - - Total (479,727) 855,000 - 20,000 - 875,000 - - - 50,000 50,000 (274,297) 274,297 - - - 50,000 50,000 100,976 274,297 20,000 100,000 495,273 - - - 327,612 327,612 274,297 193,523 467,820 - 274,297 193,523 327,612 795,432 (35,000) - 10,000 25,000 - 65,976 - (163,523) (202,612) (300,159) 1,003,146 - 320,242 1,440,955 2,764,342 1,069,122 - 156,719 1,238,343 2,464,184 6.58% #DIV/0! -51.06% -14.06% -10.86% Schedule 3 Page 3 76 CITY OF MUSKEGO WATER UTILITY WORKING CAPITAL FUND DESCRIPTIONS 2023 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. Schedule 4 Page 4 77