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COMMITTEE OF THE WHOLE Packet 09192023
CITY OF MUSKEGO COMMITTEE OF THE WHOLE AGENDA hnia C4 of 2023 5:45 USKEGO 5:45 PMMuskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER ROLL CALL STATEMENT OF PUBLIC NOTICE APPROVAL OF AGENDA APPROVAL OF MINUTES Approval of Committee of the Whole Meeting Minutes - September 5, 2023 COWM.2023.09.05 (DRAFT - BUDGET MTG_2).docx NEW BUSINESS Review 2024 Fire Department Capital Budget Continued Discussion of the Mayor's Proposed City 2024 Operating Budget Proposed 2024 Budget_9-12-23.pdf Review 2024 Water and Sewer Budgets 2024 Proposed Sewer Utility Budget - COW 9-19-23 NOTES.pdf 2024 Proposed Water Utility Budget - COW 9-19-23 - Notes.pdf COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW ADJOURNMENT The Committee of the Whole may possibly reconvene immediately following the Common Council meeting of the same date to continue work on agenda items. NOTICE IT IS POSSIBLE THAT MEMBERS OF AND POSSIBLY A QUORUM OF MEMBERS OF OTHER GOVERNMENTAL BODIES OF THE MUNICIPALITY MAY BE IN ATTENDANCE AT THE ABOVE -STATED MEETING TO GATHER INFORMATION; NO ACTION WILL BE TAKEN BY ANY GOVERNMENTAL BODY AT THE ABOVE -STATED MEETING OTHER THAN THE GOVERNMENTAL BODY SPECIFICALLY REFERRED TO ABOVE IN THIS NOTICE. ALSO, UPON REASONABLE NOTICE, EFFORTS WILL BE MADE TO ACCOMMODATE THE NEEDS OF DISABLED INDIVIDUALS THROUGH APPROPRIATE AIDS AND SERVICES. FOR ADDITIONAL INFORMATION OR TO REQUEST THIS SERVICE, CONTACT MUSKEGO CITY HALL, (262) 679-4100. CITY OF MUSKEGO UNAPPROVED COMMITTEE OF THE WHOLE MINUTES September 5, 2023 � 7fe C4 af 5:15 PM MUSKEGO Muskego City Hall, W182 S8200 Racine Avenue CALL TO ORDER Mayor Petfalski called the meeting to order at 5:30 p.m ROLL CALL Present: Alderperson Wolfe, Alderperson Hammel, Alderperson Terrence, Alderperson Schroeder, Alderperson Kubacki, and Alderperson Madden. Absent: Alderperson Kapusta Also present: City Attorney Warchol, Public Works and Development Director Kroeger, Finance & Administrative Director Mueller, Assistant Finance & Administrative Director Mustapich, Planning Manager Trzebiatowski, Library Director Larson, Information Technologies Director Louden, Chief Westphal, Captain Fons, Sergeant Monreal, Sergeant Pelock and City Clerk Roller. STATEMENT OF PUBLIC NOTICE City Clerk Roller stated that the meeting was noticed in accordance with the open meeting law. APPROVAL OF AGENDA Moved by Alderperson Madden; seconded by Alderperson Schroeder to Approve. Motion Passed: 6 - 0 Voting For: Alderperson Wolfe, Alderperson Hammel, Alderperson Terrence, Alderperson Schroeder, Alderperson Kubacki, Alderperson Madden Voting Against: None APPROVAL OF MINUTES Approval of Committee of the Whole Meeting Minutes - August 15, 2023 COWM.2023.08.15 (DRAFT - BUDGET MTG).docx Moved by Alderperson Kubacki; seconded by Alderperson Schroeder to Approve. Motion Passed: 6 - 0 Voting For: Alderperson Wolfe, Alderperson Hammel, Alderperson Terrence, Alderperson Schroeder, Alderperson Kubacki, Alderperson Madden Voting Against: None NEW BUSINESS 2024 Capital Projects Fund Budgets: 2024-2028 Capital Budget DRAFT.pdf 1. Public Works and Development Divisions Mr. Kroeger spoke regarding changes to budget items that were discussed at the last meeting. 2. Library (Pages 34 - 35). Library Director Larson presented the requests. Project Name Expenditure Public Restroom Renovation *see notes below $10,000 Parking Lot Light & Safety Railing Maintenance $40,723 TOTAL $50,723 Notes *Public Restroom Renovation - adjusted to $10,000 from $181,447 (Adjusted TOTAL = $50,723 from $222,170). Consensus: 6 in favor K Committee of the Whole Meeting Minutes — September 5, 2023 Page 12 Mayor Petfalski stated he was putting the meeting into recess at 6:03 pm to conduct the City Council Meeting. Committee of the Whole reconvened at 6:07 pm. NEW BUSINESS (continued) 3. Information Technology (Pages 5 - 8). IT Director Laudon presented the department requests. Project Name Expenditure Fiber Buildout — Park Arthur $43,900 Website Provider $26,970 Public Side Infrastructure $18,700 Disaster Recovery $18,000 TOTAL $107,570 Consensus: 6 in favor 4. Police Department (Pages 17 - 28). Police Chief Westphal presented the requests. Project Name Expenditure Body Worn Cameras $75,871 Crossmatch $23,000 Squad Radio $8,500 SCIT Vests $12,000 SCIT Headsets $12,500 Handguns and Optic Changeover $65,000 Ammunition $100,000 Laser Radar Unit (x2) $9,000 Rifle & Scope (x2) $12,650 Radar Signs $7,065 Decor $6,000 Fence $60,000 TOTAL $391,586 Consensus: 6 in favor Mayor's Proposed 2024 Budget - Summary Comments including the following: --General Fund - Revenue Budget --General Fund - Expenditure Budget --Debt Service Fund Budgets --Special Revenue Fund Budgets Mayor Petfalski read his Summary Comments regarding the 2023 Proposed Budget. SUMMARY COMMENTS Last year I pointed out that the way we fund local government in Wisconsin was broken and the way we rely on the local property tax is not sustainable. This past summer the legislature responded after a coordinated effort by the League of Wisconsin Municipalities, many of my collegues from other communities and myself to push for an increase in state shared revenue. The legislature passed Act 12, which among many other things dedicates 20% of the state sales tax to local government funding, commonly referred to as shared revenue. While this added revenue is welcomed, shared revenue accounts for less than 5% of our budget and will only serve as a 1 to 2 year band aide and not a long term solution. To impact real changes to the budget issues local governments are facing, the state needs to look at re -implementing a levy increase 3 Committee of the Whole Meeting Minutes — September 5, 2023 Page 13 floor to keep up with CPI and possibly look at a local sales tax solution to reduce the local property tax and allow communities to compete for revenue by becoming more business friendly. As we continue to grow as a community, we need to continue to monitor the investments in the services we provide to the taxpayers. Those services by and large are the product of our hardworking employees. We need continue to find ways to maintain our existing staff as well as recruit the best and brightest for open positions. This budget makes a priority of those goals so we can maintain the image of being a great community to live and raise a family. This 2024 city budget is built upon Council defined budget goals with desired outcomes in the best interest of Muskego taxpayers, and the 2024 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 once again maintain a low mill rate of $3.80, which again is one of the lowest mill rates of any municipality in Waukesha County. This is the 3rd year in a row of maintaining this low rate. Following are the 2024 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 2024 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 10th 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 2023 to the 2024: Revenues The proposed 2024 general fund revenue budget reflects increase in shared revenue of $552, 000 from the passing of Act 12, investment earnings increase of $354, 000 and a tax levy increase of $140,115 and is within the State levy limit. The additional funds will be utilized to offset expenditure increases in protected services, technology, human resources, employee pay scale adjustments and merit increases. The added state shared revenue funding gives the City of Muskego just under $600,000 in new revenue from the state. Since this funding source is tied to sales tax, it will grow with the economy. In addition, our net new construction has increased from about .86% last year to 1.61 this year, which allows for a levy increase of $140,115. 4 Committee of the Whole Meeting Minutes — September 5, 2023 Page 14 Expenditures The proposed 2024 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a 4.65% increase over 2023. In support of the goal to recognize and respect the expertise of incumbent employees this budget reflects a recommended cost of living adjustment of 2% in January and 2% additional in July pay for non -represented employees. The Police Union Agreement is tentatively approved by the bargaining committee, union leadership and just approved by membership. This agreement is a 3-year agreement calls for the following wage increases (2023 Jan 3%, July 1 %) (2024 Jan 2%, July 2%) (2025 Jan 2%, July 2%.) Employee recruitment and retention is important to continuing our mission to serve our citizens and as such we want to make sure our employees are being compensated in a fair manner when compared to other communities. To ensure that we are, the HR department is in the process of conducting a compensation study. Our goals are to adjust salary ranges and correct any positions whose salaries are out of our policies ranges and make sure job levels are equated to job duties. Due to the growth in the Recreation Department needs additional support carrying out the general office duties including answering phones, registrations, park shelter rentals, baseball field use entry, social media posting, invoicing/billing, covering office when staff are out in the field and more, we have included a part-time position to assist the recreation staff with these duties, allowing them to concentrate on more revenue generating programing. Finally, as discussed last fall, with the 2023 budget we had projected a significant savings in our healthcare cost, which ultimately were never realized we have a $260,000 increase in the budgeted amount for health insurance. It should be stated, however, that our 2024 rates will have a 10% savings over our actual premiums. These expenses, along with added costs for elections, fuel & utilities, building maintenance and costs increases amount to a net expenditure increase of $790, 000 for 2024. Taxes Per the 2024 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 $3.80 per $1,000 of assessed value the same rate compared to the prior two years. Discuss / Review / Recommend 2023 Water and Sewer Utility Budgets Finance & Administration Director Mueller stated the Utility Budget will be shared electronically with the Alderpersons by the end of the week. COMMUNICATIONS AND MISCELLANEOUS BUSINESS AS AUTHORIZED BY LAW None/No action taken. ADJOURNMENT Moved by Alderperson Wolfe; seconded by Alderperson Schroeder to Approve at 7:02 pm. Motion Passed: 6 - 0 Voting For: Alderperson Wolfe, Alderperson Hammel, Alderperson Terrence, Alderperson Schroeder, Alderperson Kubacki, Alderperson Madden Voting Against: None Minutes transcribed and recorded by City Clerk Roller. 4i SKEGO MAYOR'S PROPOSED 2024 BUDGET Presented Tuesday, September 5', 2023 W182 S8200 Racine Avenue, Muskego, WI 53150 Waukesha County, Wisconsin (262) 679-4100 TABLE OF CONTENTS PROPOSED 2024 BUDGET DOCUMENT Section 1 Mayor's 2024 Proposed Budget Summary Comments (Including Resulting Estimated City Tax Rate and Information Concerning Significant Changes from 2023 Budget) » Pages 2 - 4 Section 2 Draft Notice of Public Hearing for the City of Muskego's Proposed 2024 Budget (proposed for Tuesday, October 10t', 2023) » Page Section 3 Proposed 2024 General Fund Revenue Budget (General Operations) » Pages 7 - 12 a. General Fund Revenues — Total Change by Category from Adopted 2023 Budget to 2024 Proposed Budget b. General Fund Revenues — Change in Dollars by Category From Adopted 2023 Budget to Proposed 2024 Budget Section 4 Proposed 2024 General Fund Expenditure Budget)) Pages 13 - 29 a. General Fund Expenditures — Total Change by Category from Adopted 2023 Budget to 2024 Proposed Budget b. General Fund Expenditures — Change in Dollars by Category from Adopted 2023 Budget to 2024 Proposed Budget Section 5 Staffing Information » Pages 30 - 33 a. Full Time Equivalent Position Summary by Department of the City of Muskego — Approved 2023 Budget Compared to Proposed 2024 Budget b. Graphic Presentation of General Fund Personnel Related Costs Compared to the Adopted 2023 Budget Section 6 City Debt Service Budget & Graphic Presentations » Pages 34 - 38 a. Listing of General Long -Term Obligations b. Debt Schedule for existing general obligation debt c. Debt Service Payments 2024 — 2038 Total Principal & Interest by Year Section 7 Proposed 2024 Special Revenue Fund Budgets » Pages 39 - 46 Section 8 Proposed 2024 Capital Expenditure Budgets » Pages 47 - 51 Section 9 Supplemental Information a. Definitions » Pages 52 - 56 b. Tax Calculation » P c. Graphic Presentation of City Tax Levies and Rates » Pages 58 - 59 7 SECTION 1 MAYOR'S SUMMARY COMMENTS Page 1 MAYOR'S 2024 PROPOSED BUDGET SUMMARY COMMENTS Last year I pointed out that the way we fund local government in Wisconsin was broken and the way we rely on the local property tax is not sustainable. This past summer the legislature responded after a coordinated effort by the League of Wisconsin Municipalities, many of my colleagues from other communities and myself to push for an increase in state shared revenue. The legislature passed Act 12, which among many other things dedicates 20% of the state sales tax to local government funding, commonly referred to as shared revenue. While this added revenue is welcomed, shared revenue accounts for less than 5% of our budget and will only serve as a 1 to 2-year band aide and not a long-term solution. To impact real changes to the budget issues local governments are facing, the state needs to look at re -implementing a levy increase floor to keep up with CPI and possibly look at a local sales tax solution to reduce the local property tax and allow communities to compete for revenue by becoming more business friendly. As we continue to grow as a community, we need to continue to monitor the 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 continue to find ways to maintain our existing staff as well as recruit the best and brightest for open positions. This budget makes a priority of those goals so we can maintain the image of being a great community to live and raise a family. This 2024 city budget is built upon Council defined budget goals with desired outcomes in the best interest of Muskego taxpayers, and the 2024 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 once again maintain a low mill rate of $3.82, which again is one of the lowest mill rates of any municipality in Waukesha County. This is the 3rd year in a row of maintaining this low rate. Following are the 2024 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 9 Page 2 Budget Process: This evening, the Committee of the Whole received the 2024 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 1 Oth 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 2023 to the 2024: Revenues The proposed 2024 general fund revenue budget reflects an increase in shared revenue of $552,000 from the passing of Act 12, investment earnings increase of $354,000 and a tax levy increase of $222,927 and is within the State levy limit. The additional funds will be utilized to offset expenditure increases in protected services, technology, human resources, employee pay scale adjustments and merit increases. The added state shared revenue funding gives the City of Muskego just under $600,000 in new revenue from the state. Since this funding source is tied to sales tax, it will grow with the economy. In addition, our net new construction has increased from 0.865% last year to 1.613% this year, which allows for a levy increase of $222,927. Expenditures The proposed 2024 general fund expenditure budget is in balance with the proposed revenue budget, resulting in a 5.46% increase over 2023. In support of the goal to recognize and respect the expertise of incumbent employees this budget reflects a recommended cost of living adjustment of 2% in January and 2% additional in July pay for non -represented employees. The Police Union Agreement is tentatively approved by the bargaining committee, union leadership and just approved by membership. This agreement is a 3- year agreement calls for the following wage increases (2023 Jan 3%, July 1 %) (2024 Jan 2%, July 2%) (2025 Jan 2%, July 2%.) Employee recruitment and retention is important to continuing our mission to serve our citizens and as such we want to make sure our employees are being compensated in a fair manner when compared to other communities. To ensure that we are, the HR department is in the process of conducting a compensation study. Our goals are to adjust salary ranges and correct any positions whose salaries are out of our policies ranges and make sure job levels are equated to job duties. 10 Page 3 Due to the growth in the Recreation Department needs additional support carrying out the general office duties including answering phones, registrations, park shelter rentals, baseball field use entry, social media posting, invoicing/billing, covering office when staff are out in the field and more, we have included a part-time position to assist the recreation staff with these duties, allowing them to concentrate on more revenue generating programing. Finally, as discussed last fall, with the 2023 budget we had projected a significant savings in our healthcare cost, which ultimately was never realized; and therefore, have a $260,000 increase in the budgeted amount for health insurance. It should be stated, however, that our 2024 rates will have a 10% savings over our actual premiums. These expenses, along with added costs for elections, volunteer fire department operating costs, fuel & utilities, building maintenance, pension expense, and human resource aids amount to a net expenditure increase of $928,837 for 2024. Taxes Per the 2024 Budget Goals, the entire available net new growth is proposed to help fund increased expenditures within the general operating and debt service fund. Based upon Assessor provided data, the net impact will produce an estimated City tax rate of $3.82 per $1,000 of assessed value and amounts to a slight increase of $0.01 or 0.42% over the prior year. Mayor Rick Petfalski Page 4 11 SECTION 2 DRAFT PUBLIC HEARING NOTICE `F: Page 5 CITY OF MUSKEGO -- OFFICIAL NOTICE On October 10, 2023, 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 2024. 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 Director SUMMARY OF REVENUE AND EXPENSE BUDGET ESTIMATED BUDGET % CHANGE 2023 12/31/23 2024 (DECREASE) 13,826,023 13,825,089 14,048,450 2,239,542 2,276,411 2,851,559 728,436 730,914 727,290 335,000 340,000 335,000 724,417 666,543 729,267 253,250 252,000 252,000 326,788 677,490 685,427 326,750 327,000 107,250 $ 18,760,206 $ 19,095,447 $ 19,736,243 GENERAL GOVERNMENT 2,364,950 2,429,335 2,549,227 PUBLIC SAFETY 7,962,618 8,117,789 8,614,531 HEALTH AND SANITATION 3,825 3,806 3,850 PUBLIC WORKS 3,064,060 3,370,359 3,191,599 EDUCATION & RECREATION 2,008,553 1,958,348 2,136,540 CONSERVATION AND DEVELOPMENT 240,900 237,734 242,496 CAPITAL OUTLAY 1,208,500 958,500 990,500 UNCLASSIFIED 86,500 0 90,000 DEBT SERVICE 3,300,972 3,300,972 3,389,350 TOTAL EXPENDITURES TRANSFERS FROM OTHER FUNDS/ADVANCES TRANSFERS TO OTHER FUNDS TOTAL OTHER FINANCING SOURCES/USES $ 20,240,878 $ 20,376,843 $ 21,208,093 1,631,723 1,574,542 1,663,809 (151,051) (200,000) (191,959) 1,480,672 1,374,542 1,471, 850 * Taxes Revenue includes $13,918,488 property tax levy which is 1.21 % higher than 2023. ACTUAL ESTIMATED ESTIMATED 12/31 /22 12/31 /23 12/31 /24 FUND BALANCES GENERALFUND DEBT SERVICE TAX LEVY FUND TOTAL FUND BALANCE $ 7,968,922 $ 7,975,429 $ 7,975,429 146,796 $ 233,436 233,436 $ 8,115,718 $ 8,208,865 $ 8,208,865 5.20% 4.78% Page 6 13 SECTION 3 PROPOSED 2024 REVENUE BUDGET 14 Page 7 CITY OF MUSKEGO OPERATING REVENUES September 12, 2023 PROPOSED 2024 BUDGET 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 2024 $ Change % Change 2024 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2023 from 2023 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Proiection Request Proposal Budget Budget Approval TAXES: 100.09.80.00.4001 GENERAL PROPERTY TAXES $10,676,898 $10,768,762 $11,059,802 $11,388,679 $11,538,373 $11,538,373 $11,538,372 $11,538,373 $11,761,300 $11,761,300 $222,927 1.93% $0 100.09.80.00.4002 OVERRUN ($1) $0 ($2) $1 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.09.80.00.4005 PAYMENT IN LIEU OF TAXES $34,200 $35,720 $34,580 $34,616 $35,000 $35,000 $34,616 $34,616 $35,000 $35,000 $0 0.00% $0 100.09.80.00.4006 PYMT IN LIEU OF TAXES-CONSERV $12,874 $12,372 $12,659 $12,666 $12,500 $12,500 $11,875 $11,875 $12,000 $12,000 ($500) -4.00% $0 100.09.80.00.4007 INTEREST-DELQPERS PROPERTY $1,189 $150 $30 $300 $150 $150 $89 $150 $150 $150 $0 0.00% $0 100.09.80.00.4008 TAXES/INTEREST & PENALTY $18,712 $21,621 $25,532 540 $_0 $_0 199 175 $_0 $_0 $_0 #DIV/01 $_0 TAXES Total $10,743,872 $10,838,625 $11,132,602 $11,436,801 $11,586,023 $11,586,023 $11,585,150 $11,585,089 $11,808,450 $11,808,450 $222,427 1.92 % $0 INTERGOVERNMENTAL: 100.02.20.01.4127 PUBLIC SAFETY $18,836 $29,361 $18,028 $11,031 $15,000 $15,000 $106 $106 $500 $500 ($14,500) -96.67% $0 100.02.20.01.4128 WATER PATROL $14,365 $14,077 $8,531 $11,383 $14,300 $14,300 $0 $14,300 $14,300 $14,300 $0 0.00% $0 100.02.20.01.4702 MISCREIMBURSEMENT/DONATIONS $33,266 $32,833 $32,881 $34,119 $30,000 $30,000 ($414) $0 $0 $0 ($30,000) -100.00% $0 100.02.21.00.4124 FIRE INSURANCE TAX $122,625 $125,261 $132,427 $137,265 $135,000 $135,000 $155,481 $155,481 $150,000 $150,000 $15,000 11.11% $0 100.04.51.01.4132 TRANSPORTATION-14WAYALLOTMENT $1,203,515 $1,305,947 $1,350,136 $1,387,778 $1,315,000 $1,315,000 $1,031,320 $1,375,094 $1,370,625 $1,370,625 $55,625 4.23% $0 100.04.51.01.4133 STATE FUNDING $16,735 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.71.00.4140 LIBRARY GRANTS REVENUE $1,549 $3,489 $0 $3,153 $0 $0 $0 $1,255 $0 $0 $0 #DIV/0! $0 100.05.71.00.4150 LIBRARY -SYSTEM, ETC $118,193 $121,422 $133,957 $144,178 $157,217 $157,217 $80,317 $157,217 $190,243 $190,243 $33,026 21.01% $0 100.05.71.00.4552 LIBRARY FRIENDS REVENUE $6,904 $5,393 $6,689 $7,176 $5,000 $5,000 $3,368 $5,000 $5,000 $5,000 $0 0.00% $0 100.09.80.00.4120 PERSONAL PROPERTY AID $54,498 $74,898 $95,298 $45,191 $45,500 $45,500 $45,191 $45,191 $45,250 $45,250 ($250) -0.55% $0 100.09.80.00.4121 STATE SHARED REVENUES $430,088 $425,415 $441,020 $432,839 $441,775 $441,775 $66,266 $441,775 $993,880 $993,880 $552,105 124.97% $0 100.09.80.00.4122 ST AID EXMPT COMPUTER REPLACE $11,311 $11,311 $11,311 $13,261 $13,250 $13,250 $13,261 $13,261 $13,261 $13,261 $11 0.08% $0 100.09.80.00.4123 PER CAPITA TAXES -PUBLIC SAFETY $7,726 $7,326 $7,366 $10,632 $7,500 $7,500 $0 $8,000 $8,500 $8,500 $1,000 13.33% $0 100.09.80.00.4124 STATE VIDEO SERVICE AID $0 $30,199 $59,731 $59,731 $60,000 $60,000 $59,731 $59,731 $60,000 $60,000 $_0 0.00% INTERGOVERNMENTAL REVENUE Total $2,039,611 $2,186,933 $2,297,375 $2,297,737 $2,239,542 $2,239,542 $L454,627 $2,276,411 $2,851,559 $2,851,559 61$ 2.017 27.33% LO LICENSES AND PERMITS: 100.01.02.00.4241 LIQUOR AND FERMENTED BEVERAGE $23,866 $15,843 $24,515 $23,804 $23,500 $23,500 $25,677 $26,000 $24,000 $24,000 $500 2.13% $0 100.01.02.00.4242 PUBLIC AND SPECIAL GATHERING $290 $360 $410 $410 $350 $350 $235 $350 $350 $350 $0 0.00% $0 100.01.02.00.4243 PUBLICATIONS $510 $490 $518 $460 $500 $500 $60 $500 $250 $250 ($250) -50.00% $0 100.01.02.00.4244 TAVERN OPERATORS $9,544 $10,820 $11,818 $9,636 $11,250 $11,250 $11,532 $11,470 $11,250 $11,250 $0 0.00% $0 100.01.02.00.4245 CIGARETTES $1,600 $1,500 $1,700 $1,600 $1,600 $1,600 $1,700 $1,700 $1,700 $1,700 $100 6.25% $0 100.01.02.00.4247 AMUSEMENT DEVICES $2,410 $2,180 $2,230 $1,810 $1,850 $1,850 $2,070 $2,100 $2,100 $2,100 $250 13.51% $0 100.01.02.00.4248 ARCHERY $20 $20 $10 $20 $20 $20 $20 $20 $20 $20 $0 0.00% $0 100.01.02.00.4250 JUNK LICENSES $75 $225 $150 $150 $150 $150 $150 $150 $150 $150 $0 0.00% $0 100.01.02.00.4251 DANCE HALL $665 $615 $670 $575 $650 $650 $595 $625 $650 $650 $0 0.00% $0 100.01.02.00.4254 EVENTS -REGULATION & COMPLIANCE $3,482 $3,038 $2,576 $2,838 $3,000 $3,000 $3,419 $3,419 $3,500 $3,500 $500 16.67% $0 100.01.02.00.4260 SPECIAL EVENTS $2,300 $1,600 $1,275 $1,525 $4,116 $4,116 $695 $1,500 $500 $500 ($3,616) -87.85% $0 100.01.02.00.4261 SHORT-TERM RENTALS $0 $0 $0 $500 $2,500 $2,500 $0 $250 $500 $500 ($2,000) -80.00% $0 100.01.02.00.4262 LANDFILL AND REFUSE HAULING $14,520 $17,560 $12,240 $10,480 $12,500 $12,500 $11,320 $12,500 $12,500 $12,500 $0 0.00% $0 100.01.02.00.4263 FOOD TRUCKS $0 $0 $0 $0 $1,000 $1,000 $0 $0 $0 $0 ($1,000) -100.00% $0 100.01.02.00.4264 TRAILERS & GOLF CARTS $0 $0 $0 $375 $750 $750 $525 $525 $750 $750 $0 0.00% $0 100.01.02.00.4265 FIRE WORKS $2,925 $5,015 $4,775 $4,245 $4,250 $4,250 $3,585 $4,250 $4,250 $4,250 $0 0.00% $0 100.01.02.00.4266 ALARM SYSTEMS PERMITS $1,650 $900 $650 $1,150 $1,000 $1,000 $200 $750 $520 $520 ($480) -48.00% $0 100.01.02.00.4279 EXPLOSIVE STORAGE LICENSE $100 $50 $100 $100 $100 $100 $50 $100 $100 $100 $0 0.00% $0 100.01.02.00.4304 STATEMENT OF PROPERTY STATUS $6,463 $7,163 $5,788 $4,513 $6,000 $6,000 $6,725 $6,600 $6,500 $6,500 $500 8.33% $0 100.01.02.00.4307 DOG LICENSE FEES $5,284 $3,893 $4,830 $4,014 $4,500 $4,500 $4,180 $4,250 $4,500 $4,500 $0 0.00% $0 100.01.06.00.4544 CABLE TV FRANCHISE FEES $179,193 $152,989 $121,771 $128,676 $120,000 $120,000 $63,166 $126,000 $125,000 $125,000 $5,000 4.17% $0 100.02.20.01.4252 BICYCLE $433 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.20.01.4305 DOG APPREHENSION $660 $270 $420 $330 $500 $500 $130 $400 $200 $200 ($300) -60.00% $0 100.02.25.00.4250 BUILDING INSPECTION PERMITS $602,154 $489,692 $475,605 $735,897 $525,000 $525,000 $393,606 $525,000 $525,000 $525,000 $0 0.00% $0 100.02.25.00.4329 BUILDING INSPECTION TAXABLE $2,037 $1,028 $705 $1,922 $1,350 $1,350 $608 $700 $1,000 $1,000 ($350) -25.93% $0 100.05.72.02.4271 BEER PERMIT FEES (PARKS) $290 $504 $580 $600 $500 $500 $751 $255 $500 $500 $0 0.00% $0 100.06.18.01.4260 EXTRACTIVE $1161 $547 650 839 $1,500 $1500 $1822 $1,500 $1500 $1,500 Lo 0.00% " LICENSES AND PERMITS Total 86$ 1,632 $716,302 67$ 3,986 93$ 6A68 72$ 8,436 72$ 8A36 53$ 2,821 73$ 0,914 $727,290 $727,290 1 146 -0.16% 15 Page 8 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2024 BUDGET 2019 2020 2021 2022 2023 2023 8/31 2023 2024 2024 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Proiection Request Proposal September 12, 2023 2024 2024 $ Change % Change 2024 from 2023 from 2023 COW Budget Budget Approval FINES, FORFEITS AND PENALTIES: 100.01.08.00.4269 COURT FINES AND FORFEITURES $315,081 $247,917 $323,769 $302,426 $335,000 $335,000 $228,297 $340,000 $335,000 $335,000 $_0 0.001/6 FINES, FORFEITS AND PENALTIES Total $315,081 $247,917 $323,769 $302,426 $335,000 $335,000 $228,297 $340,000 $335,000 $335,000 $0 0.00% PUBLIC CHARGES FOR SERVICES: 100.01.05.00.4348 ATTORNEY REVIEW FEES $2,160 $0 $0 $0 $1,500 $1,500 $0 $0 $0 $0 ($1,500) -100.00% 100.01.06.00.4310 COPY FEES $7 $133 $70 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.01.06.00.4311 VENDING MACHINE REVENUE $780 $149 $296 $179 $275 $275 $192 $275 $300 $300 $25 9.09% 100.01.06.00.4532 RENTAL OF CITY OWNED LAND $150 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.01.06.00.4536 NSF FEES $630 $270 $180 $210 $250 $250 $60 $200 $200 $200 ($50) -20.00% 100.01.06.00.4541 JURY DUTY/ FEES REIMB $23 $15 $22 $30 $25 $25 $0 $20 $20 $20 ($5) -20.00% 100.01.06.00.4542 MISCELLANEOUS REIMBURSEMENT $46,167 $454,412 $32,372 $23,785 $40,000 $40,000 $37,905 $40,000 $30,000 $30,000 ($10,000) -25.00% 100.02.20.01.4333 MISCELLANEOUS CHGS-POLICE $2,171 $4,157 $1,032 $1,013 $1,100 $1,100 $530 $1,100 $1,100 $1,100 $0 0.00% 100.02.20.01.4334 SEIZED PROPERTY $2,038 $810 $0 $16 $250 $250 $1,451 $1,451 $250 $250 $0 0.00% 100.02.20.01.4542 WITNESS FEES/COURT COSTS-MISC $310 $170 $5 $68 $200 $200 $265 $265 $200 $200 $0 0.00% 100.04.19.00.4348 ENGINEERING REVIEW FEES $13,434 $10,355 $20,228 $9,118 $15,500 $15,500 $2,500 $15,500 $15,500 $15,500 $0 0.00% 100.04.19.00.4349 ENGINEERING SERVICE FEES $0 $0 $32 $2,700 $0 $0 $3,750 $0 $0 $0 $0 #DIV/0! 100.04.51.01.4278 STREET EXCAVATION FEE HWY $0 $0 $0 $0 $2,500 $2,500 $3,500 $4,000 $2,500 $2,500 $0 0.00% 100.04.51.01.4312 SALE OF CULVERT MATERIAL $62,584 $83,930 $90,923 $35,952 $75,000 $75,000 $18,220 $35,000 $75,000 $75,000 $0 0.00% 100.04.51.01.4332 MISC 14WY DEPT REVENUE $5,666 $54,432 $6,046 $2,650 $5,000 $5,000 $8,909 $8,781 $5,000 $5,000 $0 0.00% 100.04.51.01.4533 OIL RECYCLING/SALE SCRAP MTL $663 $6,598 $4,719 $2,305 $750 $750 $119 $750 $750 $750 $0 0.00% 100.04.51.10.4308 WEED CUTTING $0 $786 $0 $100 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.71.00.4274 LIBRARY LOST AND DAMAGED $1,951 $1,384 $2,224 $2,562 $1,300 $1,300 $1,933 $1,525 $1,300 $1,300 $0 0.00% 100.05.71.00.4313 LIBRARY FINES $13,798 $6,962 $10,771 $10,304 $15,000 $15,000 $7,811 $11,825 $10,000 $10,000 ($5,000) -33.33% 100.05.71.00.4314 LIBRARY TAXABLE REVENUE $8,072 $5,231 $7,886 $10,359 $9,000 $9,000 $5,545 $7,850 $8,500 $8,500 ($500) -5.56% 100.05.71.00.4544 ROOM RENTAL $2,594 $825 $2,544 $2,038 $1,000 $1,000 $1,175 $1,000 $1,000 $1,000 $0 0.00% 100.05.72.02.4314 SEASON PASSES (Taxable) $11,459 $13,526 $14,917 $14,410 $14,000 $14,000 $18,652 $21,000 $14,000 $14,000 $0 0.00% 100.05.72.02.4315 IDLE ISLE LAUNCH (Taxable) $16,689 $21,659 $17,445 $17,453 $12,000 $12,000 $20,148 $22,000 $12,000 $12,000 $0 0.00% 100.05.72.02.4317 PARK RENTAL TAXABLE $8,364 $25,414 $18,894 $19,261 $17,500 $17,500 $18,031 $20,000 $17,500 $17,500 $0 0.00% 100.05.72.02.4537 PARKS DEPT MISC. REVENUE $0 $880 $495 $880 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.10.4320 RECREATION FEES TAXABLE $1,588 $566 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.10.4321 MISC REVENUE RECREATION $1,217 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.10.4325 TICKET SALES REC-GREAT AMERICA $8,680 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.10.4326 TICKET SALES REC-WPRA WEEK GA $725 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.10.4327 TICKET SALES REC-NOAH'S ARK $2,688 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.10.4328 TICKET SALES REC-ZOO $1,490 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.10.4329 TICKET SALES REC-MT OLYMPUS $140 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.11.4318 REC REG FEES -AQUATICS $1,255 $1,265 $1,648 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.12.4318 REC REG FEES -ARTS & CRAFTS $4,861 $1,637 $2,301 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.13.4318 REC REG FEES -ATHLETICS $124,654 $80,820 $163,460 $196,585 $193,253 $193,253 $133,995 $175,000 $220,223 $220,223 $26,970 13.96% 100.05.72.13.4320 REC FEES TAXABLE -ATHLETICS $0 $576 $3,447 $4,224 $7,330 $7,330 $6,345 $11,000 $17,573 $17,573 $10,243 139.74% 100.05.72.14.4318 REC REG FEES -SAFETY $7,148 $1,508 $9,844 $8,267 $10,060 $10,060 $6,337 $7,500 $7,260 $7,260 ($2,800) -27.83% 100.05.72.16.4318 REC REG FEES -CHILD CARE $128,321 $51,586 $120,652 $128,812 $188,472 $188,472 $171,226 $175,000 $183,510 $183,510 ($4,962) -2.63% 100.05.72.16.4320 RECREATION FEES TAXABLE $1,031 $0 $152 $9,189 $7,800 $7,800 $10,724 $9,000 $7,800 $7,800 $0 0.00% 100.05.72.16.4324 REC BUS REVENUE -CHILD CARE $15 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.17.4318 REC REG FEES -LEAGUES $0 $825 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.17.4320 REC FEES TAXABLE -LEAGUES $5,558 $2,037 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 100.05.72.18.4318 REC REG FEES -VARIED INTEREST $16,206 $2,411 $10,410 $15,693 $29,352 $29,352 $14,191 $18,000 $21,481 $21,481 ($7,871) -26.82% 100.05.72.18.4320 REC FEES TAXABLE -VARIED INT $837 $0 $0 $832 $6,400 $6,400 $734 $1,000 $4,800 $4,800 ($1,600) -25.00% $0 Page 9 16 CITY OF MUSKEGO OPERATING REVENUES PROPOSED 2024 BUDGET September 12, 2023 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 2024 $ Change % Change 2024 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2023 from 2023 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval PUBLIC CHARGES FOR SERVICES (Continued): 100.05.72.19.4320 IDLE ISLE PARKING -TAXABLE $13,116 $21,449 $21,943 $26,568 $34,100 $34,100 $38,217 $42,000 $36,000 $36,000 $1,900 5.57% $0 100.06.18.01.4301 SALE OF MAPS $0 $0 $100 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.06.18.01.4330 PLATTING FEES $19,145 $19,913 $20,161 $17,936 $15,500 $15,500 $14,084 $15,500 $15,500 $15,500 $0 0.00% $0 100.06.18.01.4344 DEVELOPMENT CHARGES $10,681 $9,251 $10,779 $5,972 $10,000 $10,000 $2,595 $10,000 $10,000 $10,000 $0 0.00% $0 100.06.18.01.4345 STANDARD PRODUCTS-GIS $0 $35 $700 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.06.18.01.4346 LAND RECORD FEE $11,800 $14,420 $9,220 $10,200 $10,000 $10,000 $5,110 $10,000 $10,000 $10,000 $_() 0.001/. $0 PUBLIC CHARGES FOR SERVICES Total $560,864 $900397 $605,915 $579,671 $724,417 $724,417 $554,253 $666,543 $729,267 $729,267 $4,850 0.67 % $0 INTERGOVERNMENTAL CHARGES FOR SERVICES: 100.01.06.00.4601 LITTLE MUSKEGO LAKE DISTRICT $2,003 $1,010 ($150) $0 $1,250 $1,250 $0 $0 $0 $0 ($1,250) -100.00% $0 100.02.20.01.4602 REIMBURSE POLICE LIASON OFFI $195,420 $237,306 $243,306 $245,089 $252,000 $252,000 $123,956 $252,000 $252,000 $252,000 $_0 0.00% $_0 INTERGOVERNMENTAL CHARGES FOR SERVICES Total 19$ 7,423 23$ 8316 $243,156 24$ 5,089 $253,250 $253,250 12$ 3,956 25$ 2,000 25$ 2,000 25$ 2,000 1250 -0.49% LO MISCELLANEOUS: 100.01.06.00.4531 INTEREST ON INVESTMENTS $292,557 $292,641 $88,580 $276,876 $275,750 $275,750 $734,067 $625,000 $630,000 $630,000 $354,250 128.47 % $0 100.01.06.00.4547 FUEL REFUND $7,166 $6,878 $6,760 $6,202 $7,000 $7,000 $520 $6,750 $7,000 $7,000 $0 0.00% $0 100.02.20.01.4525 RENTAUCELLULAR TOWER $35,985 $37,784 $39,673 $42,332 $43,738 $43,738 $43,740 $43,740 $45,927 $45,927 $2,189 5.00 % MISCELLANEOUS REVENUE Total $335,708 33$ 7302 13$ 5,012 32$ 5,410 32$ 6,488 32$ 6,488 $778,327 $675,490 68$ 2,927 68$ 2,927 35$ 6,439 109.17% LO OTHER FINANCING SOURCES: 100.01.06.00.4535 SALE OF LAND -OTHER $0 $0 $0 $25,000 $0 $0 $0 $0 $0 $0 $0 0.00% $0 100.02.20.01.4551 PROCEEDS FROM SALEF/A-PD $11,083 $0 $13,000 $16,011 $20,000 $20,000 $25,931 $25,931 $20,000 $20,000 $0 0.00% $0 100.04.51.01.4551 PROCEEDS FROM SALEF/A-DPW $29,766 $0 $0 $22,403 $10,000 $10,000 $12,880 $13,000 $10,000 $10,000 $0 0.00% $0 100.09.80.00.4004 WATER UTILITY TAX EQUIVALENT $482,580 $474,627 $441,825 $394,162 $450,000 $450,000 $0 $400,000 $405,000 $405,000 ($45,000) -10.00% $0 100.20.80.00.8220 TRF FROM CAP IMPROV-GF $0 $54,500 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.20.80.00.8209 TRANSFER FROM CABLE FUND $0 $2,253 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.20.80.00.8270 TRF FROM COMP ABS FUND $0 $0 $164,420 $0 $00 $0 $0 $00 $0 $0 $00 #DIV/01 $00 OTHER FINANCING SOURCES Total 52$ 3,429 53$ 1380 61$ 9,245 $457,576 48$ 0,000 48$ 0,000 3$ 8,811 43$ 8,931 43$ 5,000 43$ 5,000 4($ 5,000) -9.38% LO INTERDEPARTMENTAL: 100.01.06.00.4701 BIG MUSKEGO LAKE DISTRICT $1,711 $1,785 $2,437 $2,850 $1,750 $1,750 $0 $2,000 $2,250 $2,250 $500 28.57% $0 100.01.06.00.4702 REIMBURSEMENT -WATER $16,300 $13,255 $17,630 $16,760 $75,000 $75,000 $8,540 $75,000 $20,000 $20,000 ($55,000) -73.33% $0 100.01.06.00.4703 REIMBURSEMENT -SEWER $77,171 $81,774 $84,355 $151,045 $150,000 $150,000 $50,301 $150,000 $85,000 $85,000 ($65,000) -43.33% $0 100.01.06.00.4704 REIMBURSEMENT - REFUSE & RECYC SO $_0 $_0 $50,000 $100,000 $100,000 $_0 $100,000 $_0 $_0 100 000 -100.00% INTERDEPARTMENTAL REVENUE Total $95,182 $96,814 $104,422 $220,655 $326,750 $326,750 $58,841 $327,000 $107,250 $107,250 $21( 9.500) -67.18 % $0 TOTAL GENERAL FUND REVENUES $15.672.802 16 $16.135.483 16 $16.999.906 16 15 $17.292.377 17 17 $9 87 5,46 % $4 PROJECTED 2023-2024 SURPLUS/(DEFICIT) $5 (1. fm fm 17 Page 10 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 2023 Adopted - $16,999,906 2024 Proposed - $17,928,743 18 Page 11 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 and Permits Forfeits and Charges for Charges for Penalty Services Services Misc Other Sources Inter-dept ■2023 Adopted - $16,999,906 $11,586,023 $2,239,542 $728,436 $335,000 $724,417 $253,250 $326,488 $480,000 $326,750 ■2024 Proposed - $17,928,743 $11,808,450 $2,851,559 $727,290 $335,000 $729,267 $252,000 $682,927 $435,000 $107,250 OChange - $928,837 $222,427 $612,017 $(1,146) $- $4,850 $(1,250) $356,439 $(45,000) $(219,500) 19 Page 12 SECTION 4 PROPOSED 2024 EXPENDITURE BUDGET 20 Page 13 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2024 BUDGET September 12, 2023 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 2024 $ Change % Change 2024 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2023 from 2023 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval GENERAL GOVERNMENT - MAYORMUMAN RESOURCES: 100.01.01.00.5101 SALARIES AND WAGES $6,170 $11,158 $11,642 $0 $45,760 $45,760 $29,984 $39,037 $48,273 $48,273 $2,513 5.49% $0 100.01.01.00.5105 SALARIES AND WAGES -ELECTED $122,333 $125,232 $128,933 $126,099 $63,035 $63,035 $33,869 $57,629 $64,408 $64,408 $1,372 2.18% $0 100.01.01.00.5150 AUTO ALLOWANCE $3,500 $3,648 $3,464 $3,500 $3,500 $3,500 $2,289 $3,559 $3,500 $3,500 $0 0.00% $0 100.01.01.00.5152 EXPENSE ALLOWANCE $11,200 $11,206 $11,164 $11,206 $8,800 $8,800 $7,323 $11,390 $11,200 $11,200 $2,400 27.28% $0 100.01.01.00.5201 FICA $10,739 $11,304 $11,522 $10,166 $9,264 $9,264 $5,416 $8,209 $9,818 $9,818 $554 5.98% $0 100.01.01.00.5202 PENSION $4,471 $5,444 $5,659 $4,720 $5,560 $5,560 $3,060 $4,633 $7,775 $7,775 $2,215 39.84% $0 100.01.01.00.5203 HEALTHINSURANCE $22,781 $30,574 $31,893 $31,743 $22,760 $22,760 $14,363 $22,064 $21,404 $21,404 ($1,355) -5.96% $0 100.01.01.00.5204 LIFE INSURANCE $494 $369 $298 $236 $152 $152 $112 $159 $252 $252 $100 66.08% $0 100.01.01.01.5206 EMPLOYEE HEALTH SCREENINGS $0 $0 $0 $0 $0 $0 $0 $0 $8,500 $8,500 $8,500 #DIV/0! $0 100.01.01.01.5207 BENEFIT CONSULTANT $0 $0 $0 $0 $0 $0 $0 $0 $25,750 $25,750 $25,750 #DIV/0! $0 100.01.01.00.5229 HEALTH INS. ALLOWANCE $0 $0 $915 $0 $0 $0 $400 $0 $960 $960 $960 #DIV/0! $0 100.01.01.01.5301 TRAINING/HR $0 $0 $0 $0 $0 $0 $0 $0 $9,000 $9,000 $9,000 #DIV/0! $0 100.01.01.00.5303 CONFERENCES AND SPECIAL EVEN $138 $93 $398 $215 $750 $750 $449 $500 $2,000 $2,000 $1,250 166.67% $0 100.01.01.01.5302 MILEAGE/HR $0 $0 $0 $0 $0 $0 $0 $0 $100 $100 $100 #DIV/0! $0 100.01.01.01.5303 CONFERENCES/HR $0 $0 $0 $0 $0 $0 $0 $0 $1,100 $1,100 $1,100 #DIV/0! $0 100.01.01.00.5305 DUES AND MEMBERSHIPS $8,680 $8,490 $8,552 $9,365 $8,950 $8,950 $11,038 $11,038 $11,500 $11,500 $2,550 28.49% $0 100.01.01.01.5305 DUES AND MEMBERSHIPS/HR $0 $0 $0 $0 $0 $0 $0 $0 $2,704 $2,704 $2,704 #DIV/0! $0 100.01.01.01.5506 SOFTWARE CHARGES/HR $0 $0 $0 $0 $0 $0 $5,530 $0 $6,635 $6,635 $6,635 #DIV/0! $0 100.01.01.00.5601 TELEPHONE/CITY HALL $480 $480 $480 $480 $480 $480 $478 $480 $480 $480 $0 0.00% $0 100.01.01.01.5601 TELEPHONE/HR $0 $0 $0 $0 $0 $0 $0 $0 $480 $480 $480 #DIV/0! $0 100.01.01.00.5701 OFFICE SUPPLIES AND EXPENSES $0 $365 $287 $594 $300 $300 $186 $300 $300 $300 $0 0.00% $0 100.01.01.01.5701 OFFICE SUPPLIES & EXPENSES/HR $0 $0 $0 $0 $0 $0 $0 $0 $1,000 $1,000 $1,000 #DIV/0! $0 100.01.01.01.5805 LABOR ATTORNEY $0 $0 $0 $0 $0 $0 $0 $0 $5,000 $5,000 $5,000 #DIV/0! $0 100.01.01.00.5820 CONTRACTED SERVICES $0 $0 $0 $49,566 $0 $0 $21,480 $21,480 $0 $0 $0 #DIV/0! $0 100.01.01.01.6015 EMPLOYEE ASSISTANCE PROGRAM $0 $0 $_0 $_0 $0 $0 $0 $_0 $5,000 $5,000 $5,000 #DIV/0! MAYOR Total 19$ 0.987 20$ 8,363 21$ 5,206 $247,891 16$ 9,310 169 1 $135.975 18$ 0,478 24$ 7,139 24$ 7,139 $77,828 45.97% L0 GENERAL GOVERNMENT - FINANCE & CLERK: 100.01.03.00.5101 SALARIES AND WAGES $340,900 $351,835 $339,634 $275,823 $309,698 $309,698 $199,013 $307,750 $321,396 $321,396 $11,698 3.78% $0 100.01.03.00.5102 OVERTIME $1,941 $8,408 $2,634 $7,509 $2,500 $2,500 $1,938 $3,369 $7,980 $7,980 $5,480 219.19% $0 100.01.03.00.5105 WAGES -POLL WORKERS $7,585 $50,840 $11,589 $42,677 $20,643 $20,643 $19,534 $20,643 $53,046 $53,046 $32,403 156.97% $0 100.01.03.00.5201 FICA $26,606 $28,695 $25,909 $21,987 $24,397 $24,397 $15,075 $23,337 $25,472 $25,472 $1,076 4.41% $0 100.01.03.00.5202 PENSION $22,514 $24,316 $22,966 $18,346 $21,229 $21,229 $13,665 $21,156 $22,727 $22,727 $1,497 7.05% $0 100.01.03.00.5203 HEALTH INSURANCE $60,729 $72,089 $76,777 $79,427 $49,444 $49,444 $57,334 $89,977 $72,879 $72,879 $23,435 47.40% $0 100.01.03.00.5204 LIFE INSURANCE $1,653 $1,497 $1,571 $1,087 $1,108 $1,108 $770 $1,156 $1,340 $1,340 $232 20.91% $0 100.01.03.00.5229 HEALTH INS. ALLOWANCE $13,080 $13,110 $10,602 $4,881 $6,711 $6,711 $1,328 $2,059 $3,594 $3,594 ($3,117) -46.45% $0 100.01.03.00.5301 TRAINING $1,073 $52 $719 $1,003 $1,000 $1,000 $40 $0 $500 $500 ($500) -50.00% $0 100.01.03.01.5301 TRAINING/CLERK $0 $0 $0 $0 $0 $0 $0 $0 $500 $500 $500 #DIV/0! $0 100.01.03.00.5302 MILEAGE & EXP REIMB $714 $310 $46 $2,141 $1,000 $1,000 $341 $500 $500 $500 ($500) -50.00% $0 100.01.03.01.5302 MILEAGE & EXP REIMB/CLERK $0 $0 $0 $0 $0 $0 $0 $0 $600 $600 $600 #DIV/0! $0 100.01.03.00.5303 CONFERENCES & SPECIAL EVENTS $4,250 $384 $1,719 $3,894 $4,000 $4,000 $630 $4,000 $2,000 $2,000 ($2,000) -50.00% $0 100.01.03.01.5303 CONE & SPECIAL EVENTS/CLERK $0 $0 $0 $0 $0 $0 $0 $0 $5,000 $5,000 $5,000 #DIV/0! $0 100.01.03.00.5305 DUES AND SUBSCRIPTIONS $1,948 $934 $1,233 $1,511 $2,000 $2,000 $480 $500 $750 $750 ($1,250) -62.50% $0 100.01.03.01.5305 DUES AND SUBSCRIPTIONS/CLERK $0 $0 $0 $0 $0 $0 $0 $0 $500 $500 $500 #DIV/0! $0 100.01.03.00.5401 COPIER MAINTENANCE $0 $0 $0 $498 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.03.00.5410 EQUIP MAINT/PURCHASE/RENTAL $2,907 $4,623 $4,312 $4,105 $3,750 $3,750 $2,009 $3,750 $4,000 $4,000 $250 6.67% $0 100.01.03.00.5502 COMPUTER CHARGES $764 $494 $785 $494 $800 $800 $636 $840 $850 $850 $50 6.25% $0 100.01.03.00.5506 FINANCIAL SOFTWARE CHARGES $10,057 $10,164 $10,464 $9,570 $15,000 $15,000 $7,946 $12,000 $12,500 $12,500 ($2,500) -16.67% $0 100.01.03.01.5506 CLERK SOFTWARE CHARGES $0 $0 $0 $0 $0 $0 $0 $0 $1,000 $1,000 $1,000 #DIV/0! $0 100.01.03.00.5601 TELEPHONE/CITY HALL $760 $810 $702 $900 $864 $864 $850 $864 $864 $864 $0 0.00% $0 100.01.03.00.5701 OFFICE SUPPLIES $2,075 $3,105 $3,020 $1,256 $3,000 $3,000 $1,824 $2,500 $1,500 $1,500 ($1,500) -50.00% 21 w Page 14 CITY OF MUSKEGO OPERATING EXPENSES September 12, 2023 PROPOSED 2024 BUDGET 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 2024 $ Change % Change 2024 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2023 from 2023 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval GENERAL GOVERNMENT - FINANCE & CLERK (continued): 100.01.03.00.5704 OTHER SUPPLIES & EXPENSES $4,954 $37,337 $9,013 $14,953 $7,000 $7,000 $6,927 $7,000 $2,000 $2,000 ($5,000) -71.43 % $0 100.01.03.01.5704 OTHER SUPPLIES & EXP/CLERK $0 $0 $0 $0 $0 $0 $0 $0 $45,000 $45,000 $45,000 #DIV/0! $0 100.01.03.00.5713 PRINT MATERIALS $545 $550 $565 $0 $600 $600 $0 $0 $0 $0 ($600) -100.00% $0 100.01.03.01.5713 PRINT MATERIALS/CLERK $0 $0 $0 $0 $0 $0 $37 $0 $500 $500 $500 #DIV/0! $0 100.01.03.00.5801 TAX BILL DIST FEES $21,171 $24,561 $24,299 $24,677 $25,000 $25,000 9 308 $25,000 $25,000 $25,000 $-0 0.00% FINANCE & CLERK Total 52$ 6.22 $634,115 $548,560 $516.740 499 745 9$4 9.745 33$ 9.684 52$ 6,400 61$ 1,998 61$ 1,998 11$ 2,253 22.46% L0 GENERAL GOVERNMENT - ASSESSOR: 100.01.04.00.5503 COMPUTER CHARGES/ASSESSOR $23,960 $24,747 $21,270 $22,165 $30,000 $30,000 $301 $25,000 $25,000 $25,000 ($5,000) -16.67% $0 100.01.04.00.5801 PROFESSIONAL SERVICES $77,399 $76,204 $76,491 $84,037 $83,800 $83,800 $61,412 $83,800 $85,400 $85,400 $1,600 1.91% $0 100.01.04.00.5802 BOARD OF REVIEW & NOTICES $651 $275 $811 $800 $1,200 $1,200 $557 $850 $1,000 $1,000 ($200) -16.67% $0 100.01.04.00.5830 REVALUATION EXPENSES $0 $-0 $60,372 Mo $-0 $0 $0 $-0 $-0 $-0 $0 #DIV/0! ASSESSOR Total $102,010 $101,225 $158,944 $107,002 $115,000 $115,000 $62,271 $109,650 $111,400 $111,400 $( 3,600) -3.13 % $0 GENERAL GOVERNMENT - LAW: 100.01.05.00.5101 SALARIES & WAGES $94,728 $99,159 $106,790 $96,963 $142,577 $142,577 $95,745 $151,698 $147,614 $147,614 $5,037 3.53% $0 100.01.05.00.5201 FICA $7,504 $7,843 $8,498 $7,676 $11,274 $11,274 $7,496 $11,869 $11,660 $11,660 $385 3.42% 20 100.01.05.00.5202 PENSION $5,185 $6,166 $6,440 $5,609 $8,530 $8,530 $5,582 $8,857 $10,185 $10,185 $1,656 19.41% LO 100.01.05.00.5204 LIFE INSURANCE $243 $392 $522 $472 $674 $674 $769 $1,284 $691 $691 $17 2.49% 100.01.05.00.5229 HEALTH INSURANCE ALLOWANCE $3,360 $3,360 $4,275 $3,400 $4,800 $4,800 $3,080 $4,936 $4,800 $4,800 $0 0.00% LO 100.01.05.00.5303 CONFERENCES & TRAINING $658 $173 $488 $196 $1,000 $1,000 $0 $500 $1,000 $1,000 $0 0.00% Lo 100.01.05.00.5305 DUES AND MEMBERSHIP $561 $473 $1,812 $1,511 $1,000 $1,000 $573 $750 $1,000 $1,000 $0 0.00% Mo 100.01.05.00.5506 COMPUTER CHARGES $5,375 $5,459 $5,784 $5,737 $5,400 $5,400 $3,217 $5,400 $5,750 $5,750 $350 6.48% So 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 $881 $447 $640 $595 $1,000 $1,000 $891 $1,000 $1,000 $1,000 $0 0.00% LO 100.01.05.00.5805 ATTORNEY $37,788 $13,908 $9,116 $11,394 10 000 $10,000 19 856 $20,000 $10,000 $10,000 $-0 0.00% DO LAW Total $156,762 13$ 7.860 14$ 4,845 13$ 4,032 $186,735 $186,735 $137.528 206 773 19$ 4,180 19$ 4,180 $7,445 3.99% LO GENERAL GOVERNMENT - NON -DEPARTMENTAL: 100.01.06.00.5203 HRA/FSA PLANS - DIVERSIFIED $4,704 $5,052 $4,965 $5,241 $5,000 $5,000 $3,705 $5,000 $5,000 $5,000 $0 0.00% $0 100.01.06.00.5205 PCOR FEES $186 $198 $223 $234 $250 $250 $258 $258 $250 $250 $0 0.00% $0 100.01.06.00.5206 BENEFIT CONSULTANT FEES $8,422 $8,263 $7,491 $8,025 $8,025 $8,025 $14,583 $25,000 $0 $0 ($8,025) -100.00% $0 100.01.06.00.5410 MAINT & RENTAL OF EQ/VEHICLES $2,392 $976 $2,114 $687 $2,500 $2,500 $0 $500 $2,500 $2,500 $0 0.00% $0 100.01.06.00.5506 SOFTWARE MAINTENANCE $7,653 $9,502 $20,147 $25,595 $30,000 $30,000 $29,944 $30,000 $30,000 $30,000 $0 0.00% $0 100.01.06.00.5601 LAND LINE LONG DISTANCE $23,243 $26,505 $28,960 $22,249 $20,000 $20,000 $13,793 $20,000 $20,000 $20,000 $0 0.00% $0 100.01.06.00.5701 OFFICE SUPPLIES AND EXPENSES $4,433 $7,967 $6,328 $4,395 $8,000 $8,000 $6,655 $6,500 $8,000 $8,000 $0 0.00% $0 100.01.06.00.5702 VENDING MACHINES $466 $85 $180 $257 $300 $300 $260 $250 $300 $300 $0 0.00% $0 100.01.06.00.5704 MISC SUPPLIES AND EXPENSES $5,740 $90 $8,329 $4,688 $6,000 $6,000 $3,702 $5,000 $6,000 $6,000 $0 0.00% $0 100.01.06.00.5710 POSTAGE $12,540 $38,319 $19,062 $27,327 $25,000 $25,000 $14,715 $25,000 $30,000 $30,000 $5,000 20.00% $0 100.01.06.00.5810 AUDIT& SPECIAL ACCOUNTINGS $6,550 $6,800 $11,870 $12,000 $15,000 $15,000 $17,362 $15,000 $15,000 $15,000 $0 0.00% $0 100.01.06.00.5820 CITYROAD-LANDSCAPE/MAINT $58,784 $60,231 $61,613 $59,872 $65,000 $65,000 $54,965 $65,000 $65,000 $65,000 $0 0.00% $0 100.01.06.00.6001 NOTICES AND PUBLICATIONS $10,948 $8,108 $9,801 $2,816 $10,000 $10,000 $2,123 $5,000 $10,000 $10,000 $0 0.00% $0 100.01.06.00.6002 CRIMINAL HISTORY CHECKS $2,800 $2,443 $2,534 $2,471 $2,500 $2,500 $2,401 $2,500 $2,500 $2,500 $0 0.00% $0 100.01.06.00.6014 ELECTRONIC PAYMENT FEES $522 $2,318 $0 $0 $3,000 $3,000 $21,553 $3,000 $3,000 $3,000 $0 0.00% $0 100.01.06.00.6020 UNEMPLOYMENT COMPENSATION $0 $4,431 $2,715 $0 $5,000 $5,000 $2,220 $3,000 $5,000 $5,000 $0 0.00% $0 100.01.06.00.6021 EMPLOYEE SAFETY $1,989 $2,406 $2,021 $2,177 $2,000 $2,000 $44 $2,000 $2,500 $2,500 $500 25.00% $0 100.01.06.00.6045 PERSONAUREALPROP TAX -W/O $35,764 $526 $1,153 $105 $1,000 $1,000 $4,310 $4,500 $1,000 $1,000 $0 0.00% $0 100.01.06.00.6055 SENIOR TAXI $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $15,000 $10,000 $10,000 ($5,000) -33.33% $0 100.01.06.00.6101 WORKERS COMPENSATION $184,757 $157,219 $246,235 $223,397 $246,000 $246,000 $161,331 $220,000 $200,000 $200,000 ($46,000) -18.70% $0 100.01.06.00.6102 LIABILITY INSURANCE - GEN & PD $40,273 $40,552 $40,552 $36,338 $38,000 $38,000 $29,627 $39,500 $40,750 $40,750 $2,750 7.24% $0 100.01.06.00.6103 PROPERTYINSURANCE $52,200 $67,745 $67,180 $70,853 $78,000 $78,000 $75,177 $75,177 $82,000 $82,000 $4,000 5.13% 2210 Page 15 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2024 BUDGET September 12, 2023 2019 2020 2021 ACCOUNT Prior Year Prior Year Prior Year NUMBER ACCOUNT TITLE Actual Actual Actual GENERAL GOVERNMENT - NON -DEPARTMENTAL (continued): 100.01.06.00.6104 AUTO PHYSICAL DAMAGE INSURANCE $14,273 $14,651 $14,672 100.01.06.00.6105 PUBLIC OFFICIALS LIABILITY INS $12,147 $12,147 $12,148 100.01.06.00.6106 CYBERERM $4,398 $4,134 $4,726 100.01.06.00.6107 CRIME INSURANCE $2,015 $2,300 $2,415 100.01.06.00.6108 INS. DEDUCTIBLES/REIMBRSMENT $4,233 $49,364 $30,992 100.01.06.00.6109 AUTO LIABILITY INSURANCE $12,557 $12,556 $12,909 100.01.06.00.6110 CYBER $-0 $3,656 NON -DEPARTMENTAL Total 52$ 8.98 $563,544 63$ 6,335 GENERAL GOVERNMENT - COURT: 100.01.08.00.5101 SALARIES AND WAGES $125,908 $98,057 $99,502 100.01.08.00.5102 OVERTIME $2,545 $4,402 $3,989 100.01.08.00.5105 SALARIES AND WAGES -OTHER $15,000 $16,654 $18,240 100.01.08.00.5201 FICA $11,225 $9,170 $9,282 100.01.08.00.5202 PENSION $8,464 $6,874 $6,786 100.01.08.00.5203 HEALTH $10,267 $10,330 $11,519 100.01.08.00.5204 LIFE $332 $282 $285 100.01.08.00.5229 HEALTH INS. ALLOWANCE $5,100 $2,355 $1,440 100.01.08.00.5301 TRAINING $255 $0 $94 100.01.08.00.5303 CONE, SPEC EVENTS & TUITION $2,509 $1,158 $1,852 100.01.08.00.5410 PRINTER/COPIES $0 $0 $0 100.01.08.00.5504 COMPUTER CHARGES $9,813 $13,418 $13,627 100.01.08.00.5601 TELEPHONE $0 $0 $0 100.01.08.00.5701 OFFICE SUPPLIES AND EXPENSES $523 $2,338 $889 100.01.08.00.5702 OPERATING SUPPLIES AND EXPEN $1,946 $2,886 $3,340 100.01.08.00.6004 WITNESS FEES, COURT COSTS $165 $0 $71 100.01.08.00.6017 PRISONER HOUSING 179 332 373 COURT Total $194,232 $168,255 $171,288 GENERAL GOVERNMENT - BUILDING MAINTENANCE: 100.01.09.00.5101 SALARIES AND WAGES $63,099 $65,291 $65,681 100.01.09.00.5102 OVERTIME $3,214 $1,682 $972 100.01.09.00.5151 CLOTHING ALLOWANCE $250 $250 $250 100.01.09.00.5201 FICA $5,139 $5,141 $5,142 100.01.09.00.5202 PENSION $4,347 $4,521 $4,493 100.01.09.00.5203 HEALTH INSURANCE $9,532 $11,624 $9,627 100.01.09.00.5204 LIFE INSURANCE $431 $480 $480 100.01.09.00.5229 HEALTH INS ALLOWANCE $1,920 $1,600 $1,920 100.01.09.00.5302 MILEAGE $0 $0 $0 100.01.09.00.5405 MAINTENANCE OF VEHICLES $1,532 $1,632 $1,061 100.01.09.00.5415 MAINTENANCE OF BLDGS & GROUN $21,798 $35,267 $24,607 100.01.09.00.5601 TELEPHONE $240 $897 $240 100.01.09.00.5703 HOUSEKEEPING SUPPLIES $1,800 $2,957 $1,417 100.01.09.00.5735 GASOLINE & OIL $936 $623 $800 100.01.09.00.5835 HOUSEKEEPING SERVICE $25,481 $31,139 $28,848 100.01.09.00.5910 UTILITIES $45,216 $47,306 $52,342 100.01.09.00.5915 SEWER/WATERUSAGE/WCA $6,178 1525 $1,543 BUILDING MAINTENANCE Total $191.114 211 935 19$ 9,421 2024 2024 2022 2023 2023 8/31 2023 2024 2024 $ Change % Change 2024 Prior Year Adopted Amended YTD Annual Department Mayor's from 2023 from 2023 COW Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval $18,902 $20,000 $20,000 $14,432 $19,500 $20,000 $20,000 $0 0.00% $0 $23,333 $23,800 $23,800 $18,726 $25,000 $25,750 $25,750 $1,950 8.19% $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $2,415 $2,500 $2,500 $2,415 $2,415 $2,500 $2,500 $0 0.00% $0 $17,678 $25,000 $25,000 $14,885 $25,000 $25,000 $25,000 $0 0.00% $0 $9,443 $13,500 $13,500 $7,766 $10,500 $11,000 $11,000 ($2,500) -18.52% $0 9 833 $10,000 $10,000 4 642 $7,500 $10,000 $10,000 $-0 0.00% 605 31 $680,375 $680,375 $536,592 $657,100 63$ 3,050 63$ 3,050 47 325 -6.96% LO $102,429 $68,572 $68,572 $47,980 $70,210 $71,794 $71,794 $3,222 4.70% $0 $1,278 $416 $416 $3,059 $4,000 $4,000 $4,000 $3,584 862.09% $0 $17,500 $17,500 $17,500 $8,750 $17,500 $17,500 $17,500 $0 0.00% $0 $9,157 $6,616 $6,616 $4,469 $6,751 $6,831 $6,831 $215 3.24% $0 $6,207 $3,949 $3,949 $2,970 $4,472 $6,161 $6,161 $2,213 56.04% $0 $14,075 $9,318 $9,318 $18,318 $28,876 $22,653 $22,653 $13,335 143.11% $0 $266 $65 $65 ($270) $65 $66 $66 $1 1.75% $0 $1,440 $0 $0 $120 $0 $0 $0 $0 #DIV/O! $0 $254 $500 $500 $525 $525 $500 $500 $0 0.00% $0 $2,602 $2,500 $2,500 $2,174 $3,000 $3,000 $3,000 $500 20.00% $0 $0 $2,400 $2,400 $1,005 $2,010 $2,400 $2,400 $0 0.00% $0 $11,833 $14,000 $14,000 $11,471 $12,000 $14,000 $14,000 $0 0.00% $0 $0 $275 $275 $0 $0 $0 $0 ($275) -100.00% $0 $917 $1,500 $1,500 $250 $950 $1,500 $1,500 $0 0.00% $0 $241 $1,000 $1,000 $1,011 $1,065 $1,000 $1,000 $0 0.00% $0 $5 $150 $150 $24 $25 $150 $150 $0 0.00% $0 75 $1,000 $1,000 $-0 $-0 $1,000 $1,000 $-0 0.00% $168,280 $129,760 $129,760 $101,856 $151,449 $152,555 $152,555 $22,795 17.57 % $0 $66,106 $67,164 $67,164 $43,906 $68,306 $69,713 $69,713 $2,549 3.80% $0 $983 $2,411 $2,411 $1,345 $2,195 $1,013 $1,013 ($1,398) -57.99% $0 $250 $250 $250 $0 $250 $250 $250 $0 0.00% $0 $5,177 $5,489 $5,489 $3,483 $5,418 $5,577 $5,577 $88 1.60% $0 $4,368 $4,731 $4,731 $3,077 $4,794 $4,880 $4,880 $149 3.15% $0 $9,514 $8,589 $8,589 $7,426 $11,453 $11,138 $11,138 $2,549 29.68% $0 $480 $480 $480 $320 $493 $480 $480 ($O) -0.01% $0 $1,920 $1,920 $1,920 $1,280 $1,974 $1,920 $1,920 $0 0.00% $0 $0 $100 $100 $0 $100 $100 $100 $0 0.00% $0 $2,049 $1,500 $1,500 $0 $0 $1,500 $1,500 $0 0.00% $0 $44,136 $40,000 $40,000 $16,863 $30,000 $40,000 $40,000 $0 0.00% $0 $320 $290 $290 $320 $480 $480 $480 $190 65.52% $0 $1,481 $1,750 $1,750 $516 $1,750 $1,750 $1,750 $0 0.00% $0 $1,138 $1,500 $1,500 $683 $1,500 $1,500 $1,500 $0 0.00% $0 $28,848 $30,000 $30,000 $19,551 $30,000 $36,655 $36,655 $6,655 22.18% $0 $64,658 $50,000 $50,000 $38,680 $65,000 $65,000 $65,000 $15,000 30.00% $0 1,45 $1,550 $1,550 1,06 $1,550 $1,550 $1,550 $-0 0.00% $-0 23$ 2,882 $217,724 $217.724 138 511 22$ 5,264 24$ 3,506 24$ 3,506 $25,782 11.84% L0 Page 16 23 CITY OF MUSKEGO OPERATING EXPENSES September 12, 2023 PROPOSED 2024 BUDGET 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 2024 $ Change % Change 2024 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2023 from 2023 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval GENERAL GOVERNMENT - INFORMATION TECHNOLOGY: 100.01.14.00.5101 SALARIES AND WAGES $128,307 $132,051 $147,955 $198,073 $135,385 $135,385 $91,819 $139,344 $137,602 $137,602 $2,217 1.64% $0 100.01.14.00.5102 SALARIES & WAGES - OVERTIME $0 $0 $0 $0 $500 $500 $0 $250 $0 $0 ($500) -100.00% $0 100.01.14.00.5201 FICA $9,556 $9,570 $10,868 $14,932 $10,675 $10,675 $6,971 $10,529 $10,780 $10,780 $105 0.98% $0 100.01.14.00.5202 PENSION $8,398 $8,911 $9,963 $12,891 $9,240 $9,240 $6,244 $9,475 $9,495 $9,495 $254 2.75% $0 100.01.14.00.5203 HEALTHINSURANCE $27,174 $40,356 $36,640 $32,192 $18,863 $18,863 $17,363 $27,375 $21,996 $21,996 $3,133 16.61% $0 100.01.14.00.5204 LIFE INSURANCE $120 $143 $159 $213 $158 $158 $175 $228 $337 $337 $179 113.42% $0 100.01.14.00.5229 HEALTH INS. ALLOWANCE $1,540 $560 $610 $3,355 $3,660 $3,660 $2,210 $0 $3,315 $3,315 ($345) -9.43% $0 100.01.14.00.5301 TRAINING $449 $2,967 $832 $5,264 $7,000 $7,000 $5,430 $7,000 $7,000 $7,000 $0 0.00% $0 100.01.14.00.5302 GASOLINE/OIIIMILEAGE $515 $0 $347 $348 $2,000 $2,000 $11 $2,000 $2,000 $2,000 $0 0.00% $0 100.01.14.00.5303 CONFERENCES & SPECIAL EVENTS $2,043 $846 $991 $2,871 $3,000 $3,000 $1,793 $3,000 $3,000 $3,000 $0 0.00% $0 100.01.14.00.5305 MEMBERSHIPS & DUES $50 $50 $210 $160 $375 $375 $0 $215 $375 $375 $0 0.00% $0 100.01.14.00.5506 COMPUTER CHARGES/CITY HALL $279 $3,592 $2,627 $2,641 $5,000 $5,000 $2,374 $2,359 $5,000 $5,000 $0 0.00% $0 100.01.14.00.5507 NETWORK CHARGES $73,774 $114,126 $124,653 $109,994 $124,446 $124,446 $84,726 $124,446 $106,500 $106,500 ($17,946) -14.42% $0 100.01.14.00.5601 TELEPHONE CITY HALL $1,760 $1,400 $1,517 $1,906 $3,000 $3,000 $1,102 $3,000 $3,000 $3,000 $0 0.00% $0 100.01.14.00.5701 OFFICE SUPPLIES $1,471 $3,224 $1,815 $2,452 $3,000 $3,000 $1,271 $3,000 $5,000 $5,000 $2,000 66.67% $0 100.01.14.00.5704 OTHER SUPPLIES AND EXPENSES $0 $35 $0 $140 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.01.14.00.5840 PROGRAMMING AND CONSULTING $40,033 $31,313 $34,799 $26,425 $40,000 $40,000 24 613 $40,000 $40,000 $40,000 $-0 0.00% INFORMATION TECHNOLOGY Total 29$ 5.46g 34$ 9,143 $373,987 1$4 3.856 36$ 6,301 36$ 6,301 24$ 6,101 37$ 2,221 $355,399 $355,399 1($ 0,902) -2.98% L0 TOTAL GENERAL GOVERNMENT $2.185J85 $2374.441 52.448.585 $2.426.014 52.364.950 $2364.950 $1.698.518 52.429.335 52.549.227 52.549.227 1S g4.27727 7 79% $Q 24 Page 17 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2024 BUDGET September 12, 2023 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 2024 $ Change % Change 2024 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2023 from 2023 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 $3,152,751 $3,226,150 $3,281,740 $3,479,342 $3,732,227 $3,732,227 $2,286,076 $3,631,713 $3,891,524 $3,891,524 $159,297 4.27% $0 100.02.20.01.5102 OVERTIME -POLICE $127,933 $129,464 $166,374 $141,798 $93,000 $93,000 $98,873 $142,422 $152,341 $152,341 $59,341 63.81% $0 100.02.20.01.5115 WATERPATROL $6,190 $7,068 $3,848 $13,212 $17,304 $17,304 $16,585 $17,304 $17,307 $17,307 $3 0.02% $0 100.02.20.01.5150 AUTO ALLOWANCE $3,896 $3,842 $3,709 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.20.01.5151 UNIFORMS & OFFICERS EQUIPMEN $34,364 $36,710 $46,051 $46,267 $45,650 $45,650 $11,319 $17,473 $46,026 $46,026 $376 0.82% $0 100.02.20.01.5201 FICA $248,245 $251,741 $257,488 $270,150 $298,142 $298,142 $177,654 $281,201 $316,918 $316,918 $18,776 6.30% $0 100.02.20.01.5202 PENSION $369,681 $403,083 $417,914 $443,323 $508,373 $508,373 $319,065 $496,594 $581,912 $581,912 $73,539 14.47% $0 100.02.20.01.5203 HEALTH $629,634 $713,376 $751,613 $850,130 $673,237 $673,237 $543,075 $848,398 $784,288 $784,288 $111,051 16.50% $0 100.02.20.01.5204 LIFE $4,176 $4,287 $3,856 $4,079 $4,532 $4,532 $2,839 $4,370 $4,469 $4,469 ($62) -1.38% $0 100.02.20.01.5210 INSURANCE FUND $26,699 $26,617 $26,712 $24,837 $29,760 $29,760 $27,055 $47,311 $26,084 $26,084 ($3,676) -12.35% $0 100.02.20.01.5226 GUN REIMBURSEMENT $750 $500 $1,875 $3,921 $1,000 $1,000 $1,218 $1,217 $1,000 $1,000 $0 0.00% $0 100.02.20.01.5227 VEST REIMBURSEMENT $7,839 $2,524 $11,368 $13,081 $11,000 $11,000 $7,638 $11,000 $11,000 $11,000 $0 0.00% $0 100.02.20.01.5229 HEALTH INS. ALLOWANCE $37,295 $29,140 $27,840 $33,480 $32,520 $32,520 $24,080 $37,228 $35,520 $35,520 $3,000 9.23 % $0 100.02.20.01.5301 TRAINING $18,296 $18,201 $21,771 $23,865 $25,000 $25,000 $20,624 $25,000 $28,000 $28,000 $3,000 12.00% $0 100.02.20.01.5302 MILEAGE $385 $68 $15 $143 $100 $100 $0 $100 $100 $100 $0 0.00% $0 100.02.20.01.5303 CONFERENCES AND SPECIAL EVEN $5,278 $2,504 $8,783 $7,159 $6,525 $6,525 $4,364 $6,525 $9,825 $9,825 $3,300 50.57% $0 100.02.20.01.5305 DUES AND MEMBERSHIPS $7,420 $7,645 $8,560 $8,504 $10,145 $10,145 $9,458 $10,145 $11,145 $11,145 $1,000 9.86% $0 100.02.20.01.5405 MAINT OF VEHICLES & EQUIP $21,543 $25,478 $22,179 $23,328 $28,200 $28,200 $13,963 $28,200 $28,200 $28,200 $0 0.00% $0 100.02.20.01.5406 MAINTENANCE OF RADIOS $12,439 $12,897 $14,827 $13,203 $15,000 $15,000 $13,445 $15,000 $15,000 $15,000 $0 0.00% $0 100.02.20.01.5410 PRINTER/COPIES $2,794 $2,496 $2,471 $3,468 $3,000 $3,000 $2,360 $3,000 $3,000 $3,000 $0 0.00% $0 100.02.20.01.5415 MAINTENANCE OF BLDGS & GROUN $13,159 $16,994 $17,237 $44,896 $20,000 $20,000 $31,048 $44,000 $50,000 $50,000 $30,000 150.00% $0 100.02.20.01.5504 COMPUTER CHARGESTOLICE $90,924 $112,175 $99,774 $101,657 $114,425 $114,425 $69,034 $114,425 $119,716 $119,716 $5,291 4.62% $0 100.02.20.01.5604 TELEPHONE $13,733 $11,601 $14,539 $21,557 $24,984 $24,984 $14,896 $24,984 $26,304 $26,304 $1,320 5.28% $0 100.02.20.01.5610 TIME SYSTEM -BADGERNET $10,648 $11,555 $11,218 $11,148 $14,300 $14,300 $10,442 $14,300 $14,300 $14,300 $0 0.00% $0 100.02.20.01.5701 OFFICE SUPPLIES AND EXPENSES $3,180 $2,321 $3,394 $2,955 $3,200 $3,200 $1,472 $3,200 $3,200 $3,200 $0 0.00% $0 100.02.20.01.5704 OTHER SUPPLIES AND EXPENSES $2,573 $4,638 $2,550 $4,144 $4,000 $4,000 $2,912 $4,000 $4,000 $4,000 $0 0.00% $0 100.02.20.01.5720 AMMUNITION $12,588 $12,892 $9,502 $3,531 $3,000 $3,000 $2,804 $3,000 $3,000 $3,000 $0 0.00% $0 100.02.20.01.5721 SUPPLIES & EXPENSES-ADMIN. $5,505 $4,011 $3,223 $6,241 $5,000 $5,000 $449 $5,000 $5,000 $5,000 $0 0.00% $0 100.02.20.01.5722 SUPPLIES &EXP-FIELDOPERATI $13,194 $18,738 $16,105 $16,667 $16,000 $16,000 $12,083 $16,000 $16,000 $16,000 $0 0.00% $0 100.02.20.01.5723 MISC SUPPLIES & EXPENSES $3,119 $2,447 $2,546 $2,479 $2,470 $2,470 $2,088 $2,470 $2,470 $2,470 $0 0.00% $0 100.02.20.01.5735 GASOLINE AND OIL $58,050 $42,332 $57,579 $72,322 $57,000 $57,000 $36,748 $57,000 $60,000 $60,000 $3,000 5.26% $0 100.02.20.01.5835 HOUSEKEEPING SERVICE $16,889 $30,000 $30,000 $30,000 $30,000 $30,000 $20,499 $30,752 $37,883 $37,883 $7,883 26.28% $0 100.02.20.01.5840 PROF & CONSULTING $0 $0 $0 $0 $0 $0 $79 $100 $1,000 $1,000 $1,000 #DIV/0! $0 100.02.20.01.5845 PERSONNEL MANAGEMENT $5,690 $3,264 $7,456 $7,440 $11,100 $11,100 $6,876 $11,100 $11,100 $11,100 $0 0.00% $0 100.02.20.01.5910 UTILITIES $61,109 $53,345 $58,175 $72,913 $65,000 $65,000 $35,077 $65,000 $67,000 $67,000 $2,000 3.08% $0 100.02.20.01.5915 SEWER/WATERUSAGE $5,459 $2,976 $3,018 $3,027 $3,000 $3,000 $2,158 $3,000 $3,000 $3,000 $0 0.00% $0 100.02.20.01.6022 POLICE& FIRE COMM EXPENSE $0 $0 $174 $73 $150 $150 $80 $150 $150 $150 $0 0.00% $0 100.02.20.01.6023 RANGE EXPENSES 713 944 $2,035 $3,234 4 000 $4,000 800 $4,000 $4,000 $4,000 $-0 0.000/0 POLICE Total $5,034,139 $5,234,021 $5,417,519 $5,807,571 $5,912,342 $5,912,342 $3,829,235 $6,026,683 $6,391,781 $6,391,781 $479,439 8.11 % $0 PUBLIC SAFETY - CIVILIAN PERSONNEL: 100.02.20.10.5101 SALARIES AND WAGES-DISPATCHE $441,407 $490,559 $505,414 $496,731 $551,010 $551,010 $347,459 $544,791 $572,591 $572,591 $21,580 3.92% $0 100.02.20.10.5102 OVERTIME -DISPATCHERS $9,991 $9,323 $7,388 $11,591 $8,352 $8,352 $12,220 $18,594 $10,772 $10,772 $2,420 28.97% $0 100.02.20.10.5151 UNIFORMS AND OFFICERS EQUIPM $3,030 $3,576 $3,772 $3,761 $3,800 $3,800 $1,693 $2,466 $3,483 $3,483 ($317) -8.33% $0 100.02.20.10.5201 FICA $31,919 $34,935 $34,973 $34,440 $43,627 $43,627 $25,296 $39,472 $45,945 $45,945 $2,318 5.31% $0 100.02.20.10.5202 PENSION $29,595 $33,742 $34,566 $33,096 $38,037 $38,037 $24,458 $38,310 $40,252 $40,252 $2,215 5.82% $0 100.02.20.10.5203 HEALTH $161,724 $205,399 $237,744 $241,650 $163,212 $163,212 $134,437 $208,441 $194,233 $194,233 $31,021 19.01% $0 100.02.20.10.5204 LIFE $401 $484 $507 $505 $577 $577 $385 $597 $642 $642 $65 11.18% $0 100.02.20.10.5229 HEALTH INS. ALLOWANCE $7,020 $7,380 $4,460 $4,410 $9,120 $9,120 $8,010 $12,806 $13,740 $13,740 $4,620 50.66% $0 100.02.20.10.5604 TELEPHONE $2,054 2 56 $1,831 $0 $00 $00 $0 $-0 $0 $0 $00 #DIV/01 $-0 CIVILIAN PERSONNEL Total 68$ 7,142 787 958 83$ 0,654 82$ 6,183 $817,735 $817,735 $553.957 865 478 $881,657 $881,657 6$ 3,922 7.82% 25 i0 Page 18 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2024 BUDGET September 12, 2023 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 2024 $ Change % Change 2024 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2023 from 2023 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval PUBLIC SAFETY - VOLUNTEER FIRE DEPARTMENT: 100.02.21.00.5422 HYDRANT RENTAL $327,818 $337,653 $347,783 $347,783 $350,000 $350,000 $0 $347,783 $347,783 $347,783 ($2,217) -0.63 % $0 100.02.21.00.5850 TESS CORNERS FIRE DEPT. $500,006 $499,921 $499,837 $548,051 $550,000 $550,000 $412,823 $548,051 $650,000 $650,000 $100,000 18.18% $0 100.02.21.00.5851 REVIEW FEES $-0 $_0 $-0 $2,550 2 250 $2,250 $_0 $2,750 $3,000 $3,000 750 33.33% VOLUNTEER FIRE DEPT Total 82$ 7.82 $837,574 84$ 7,620 89$ 8.384 90$ 2,250 90$ 2.250 1$4 2,823 89$ 8,584 $1,000,783 $1,000,783 9$ 8,533 10.92% L0 PUBLIC SAFETY - NON -DEPARTMENTAL: 100.02.22.00.5425 MAINTENANCE OF SAFETY EQUIP $2 $0 $0 $0 $0 $0 $5 $0 $0 $0 $0 #DIV/0! $0 100.02.22.00.5820 OTHER CONTRACTURAL SERVICES $5,200 $5,200 $5,200 $5,200 $5,200 $5,200 $2,800 $5,200 $5,200 $5,200 $0 0.00% $0 100.02.22.00.5910 UTILITIES $420 $500 $387 $402 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.22.00.6023 TRUNKED RADIO OPERATING COST $15,590 15 902 $17,170 $18,256 $23,008 $23,008 $22,435 $22,435 $35,487 $35,487 $12,479 54.24% NON-DEPT PUBLIC SAFETY Total $21,212 $21,602 $22,757 $23,858 $28,208 $28,208 $25,239 $27,635 $40,687 $40,687 $12,479 44.24 % $0 PUBLIC SAFETY - PW&D BUILDING INSPECTION: 100.02.25.00.5101 SALARIES AND WAGES $23,297 $24,091 $24,597 $25,159 $25,773 $25,773 $16,889 $26,272 $26,816 $26,816 $1,043 4.05% $0 100.02.25.00.5102 SALARIES & WAGES -OVERTIME $133 $885 $1,963 $217 $1,673 $1,673 $186 $328 $112 $112 ($1,561) -93.32% $0 100.02.25.00.5201 FICA $1,515 $1,610 $1,770 $1,646 $2,100 $2,100 $1,171 $1,813 $2,060 $2,060 ($40) -1.89% $0 100.02.25.00.5202 PENSION $1,536 $1,686 $1,790 $1,652 $1,866 $1,866 $1,161 $1,809 $1,858 $1,858 ($8) -0.45% $0 100.02.25.00.5203 HEALTH $17,227 $13,762 $15,219 $15,866 $13,328 $13,328 $7,606 $11,742 $11,333 $11,333 ($1,995) -14.97% $0 100.02.25.00.5204 LIFE $27 $35 $42 $43 $44 $44 $29 $45 $44 $44 ($0) -0.05% $0 100.02.25.00.5506 COMPUTER CHARGES/CITY HALL $6,837 $9,179 $9,700 $6,000 $6,050 $6,050 $4,429 $6,150 $6,150 $6,150 $100 1.65% $0 100.02.25.00.5704 OTHER SUPPLIES AND EXPENSES $4,932 $6,445 $2,526 $7,111 $5,500 $5,500 $4,551 $5,500 $5,500 $5,500 $0 0.00% $0 100.02.25.00.5735 GASOLINE, OIL, GREASE, TIRES $190 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.02.25.00.5751 BUILDING SEALS $1,989 $1,989 $996 $1,991 $2,750 $2,750 $996 $2,750 $2,750 $2,750 $0 0.00% $0 100.02.25.00.5752 HOUSE NUMBERS $1,987 $1,870 $709 $2,829 $3,000 $3,000 $1,553 $3,000 $3,000 $3,000 $0 0.00% $0 100.02.25.00.5820 CONTRACTED SERVICES $249,102 201 615 $192,876 $299,995 $240,000 $240,000 162 132 $240,000 $240,000 $240,000 DO 0.00% $0 CDD-BUILDING INSPECTION Total $308,772 26$ 3.16 $252,187 36$ 2.50g 30$ 2,083 30$ 2,083 20$ 0.704 29$ 9,409 29$ 9,622 29$ 9,622 ($2,461) -0.81% LO TOTAL PUBLIC SAFETY 8,19% so HEALTH & HUMAN SERVICES - NON -DEPARTMENTAL: 100.03.06.00.6041 ANIMAL WARDEN $3,581 $3,581 $3,581 $3,581 $3,600 $3,600 $3,581 $3,581 $3,600 $3,600 $0 0.00% $0 100.03.22.00.5704 BLOOD DRIVE 224 110 248 221 225 225 100 225 250 250 25 11.11% TOTAL HEALTH & HUMAN SERVICES $3 $Q $%6 1 $� $2 $$ $Q 3$�$5� 3$�$5� $25 0,65% so 26 Page 19 CITY OF MUSKEGO OPERATING EXPENSES September 12, 2023 PROPOSED 2024 BUDGET 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 2024 $ Change % Change 2024 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2023 from 2023 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 $109,084 $53,815 $56,131 $57,374 $58,809 $58,809 $38,508 $59,898 $61,141 $61,141 $2,332 3.97% $0 100.04.19.00.5102 OVERTIME -ADMIN $0 $0 $0 $0 $0 $0 $0 $0 $112 $112 $112 #DIV/0! $0 100.04.19.00.5201 FICA $7,877 $3,720 $3,930 $3,969 $4,499 $4,499 $2,724 $4,217 $4,686 $4,686 $187 4.16% $0 100.04.19.00.5202 PENSION $7,148 $3,633 $3,783 $3,736 $3,999 $3,999 $2,619 $4,073 $4,226 $4,226 $227 5.69% $0 100.04.19.00.5203 HEALTHINSURANCE $37,095 $30,942 $23,182 $28,104 $19,991 $19,991 $15,595 $24,649 $19,344 $19,344 ($648) -3.24% $0 100.04.19.00.5204 LIFE $389 $83 $92 $96 $99 $99 $66 $102 $100 $100 $1 1.30% $0 100.04.19.00.5225 CLOTHING ALLOWANCE $447 $431 $248 $246 $250 $250 $259 $250 $250 $250 $0 0.00% $0 100.04.19.00.5302 MILEAGE $142 $62 $0 $107 $500 $500 $64 $0 $500 $500 $0 0.00% $0 100.04.19.00.5303 CONFERENCES, SPEC. EVENTS & $1,038 $1,399 $1,605 $1,224 $2,800 $2,800 $236 $1,500 $2,800 $2,800 $0 0.00% $0 100.04.19.00.5305 DUES AND MEMBERSHIPS $736 $587 $525 $588 $750 $750 $305 $750 $750 $750 $0 0.00% $0 100.04.19.00.5405 MAINTENANCE OF VEHICLES $0 $0 $170 $0 $250 $250 $0 $250 $250 $250 $0 0.00% $0 100.04.19.00.5506 COMPUTER CHARGES $5,861 $4,528 $4,300 $6,048 $9,750 $9,750 $6,009 $9,750 $9,900 $9,900 $150 1.54% $0 100.04.19.00.5601 TELEPHONE $1,420 $1,000 $960 $960 $480 $480 $640 $480 $480 $480 $0 0.00% $0 100.04.19.00.5701 OFFICE SUPPLIES $0 $0 $278 $0 $1,300 $1,300 $0 $1,300 $1,300 $1,300 $0 0.00% $0 100.04.19.00.5704 OTHER SUPPLIES AND EXPENSES $63 $1,333 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.04.19.00.5815 ENGINEERING SERVICE FEES $57,945 $68,463 $29,564 $52,474 50 000 $50,000 22 5 $50,000 $50,000 $50,000 $-0 0.00% DPW -ENGINEERING DIVISION Total $229,245 $169,996 $124,768 $154,927 $153,477 $153,477 $89,529 $157,218 $155,838 $155,838 $2,362 1.54 % $0 PUBLIC WORKS - ADMINISTRATION DIVISION: 100.04.51.01.5101 SALARIES AND WAGES $178,452 $335,822 $354,523 $357,996 $286,961 $286,961 $238,309 $372,925 $334,993 $334,993 $48,032 16.74% $0 100.04.51.01.5102 OVERTIME - ADMIN $0 $30 $31 $378 $0 $0 $783 $800 $250 $250 $250 #DIV/0! $0 100.04.51.01.5123 GENERAL CITY -ELECTIONS $1,582 $13,013 $229 $3,357 $8,907 $8,907 $1,965 $3,464 $16,747 $16,747 $7,840 88.03% $0 100.04.51.01.5124 BML BOAT LAUNCH $977 $2,422 $2,943 $2,391 $2,692 $2,692 $3,091 $5,449 $2,544 $2,544 ($148) -5.50% $0 100.04.51.01.5125 BML PARKING LOT $1,354 $678 $0 $1,104 $6,598 $6,598 $260 $458 $1,207 $1,207 ($5,391) -81.70% $0 100.04.51.01.5201 FICA $24,148 $27,775 $28,466 $29,002 $25,369 $25,369 $19,006 $29,733 $29,511 $29,511 $4,141 16.32% $0 100.04.51.01.5202 PENSION $21,362 $23,802 $24,071 $23,801 $19,486 $19,486 $16,678 $26,192 $23,399 $23,399 $3,912 20.08% $0 100.04.51.01.5203 HEALTH $48,259 $86,692 $87,388 $85,125 $62,664 $62,664 $65,289 $101,807 $81,847 $81,847 $19,184 30.61% $0 100.04.51.01.5204 LIFE $1,169 $911 $1,186 $1,199 $919 $919 $646 $978 $885 $885 ($34) -3.69% $0 100.04.51.01.5225 CLOTHING/UNIFORMALLOW $9,888 $9,473 $10,073 $10,520 $10,750 $10,750 $1,186 ($9,188) $10,808 $10,808 $58 0.54% $0 100.04.51.01.5227 DRUG/AUDIO TESTING $484 $417 $786 $798 $500 $500 $434 $500 $500 $500 $0 0.00% $0 100.04.51.01.5228 SAFETY GLASSES/CDLLINCENSE $2,371 $1,495 $2,047 $310 $3,500 $3,500 $504 $3,500 $3,500 $3,500 $0 0.00% $0 100.04.51.01.5229 HEALTH INS. ALLOWANCE $22,877 $20,770 $24,118 $24,258 $21,360 $21,360 $17,587 $25,577 $26,460 $26,460 $5,100 23.88% $0 100.04.51.01.5506 COMPUTER CHARGES/CITY HALL $3,320 $8,111 $11,320 $9,949 $12,900 $12,900 $13,870 $15,200 $15,200 $15,200 $2,300 17.83% $0 100.04.51.01.5605 TELEPHONE/PUBLIC WORKS $1,655 $4,380 $2,838 $1,953 $3,132 $3,132 $805 $1,800 $2,760 $2,760 ($372) -11.88% $0 100.04.51.01.5701 OFFICE SUPPLIES AND EXPENSES $1,313 $764 $1,683 $4,078 $2,500 $2,500 $1,949 $2,500 $2,500 $2,500 $0 0.00% $0 100.04.51.01.5820 CONTRACTED SERVICES 255 $-0 $24,444 $21,897 $20,000 $20,000 22 65 $20,000 $20,000 $20,000 $-0 0.00% DPW - ADMINISTRATION Total $319,467 $536,556 $576,147 $578,116 $488,237 $488,237 $405,015 $601,695 $573,110 $573,110 $84,873 17.38 % $0 27 Page 20 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2024 BUDGET September 12, 2023 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 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 2024 $ Change % Change 2024 Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2023 from 2023 COW Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval $263,304 $303,512 $231,242 $285,777 $328,552 $328,552 $206,739 $307,114 $296,581 $296,581 ($31,971) -9.73% $0 $5,892 $1,162 $1,010 $2,558 $2,289 $2,289 $2,344 $3,627 $1,540 $1,540 ($749) -32.73% $0 $20,084 $22,555 $17,279 $21,340 $25,309 $25,309 $15,472 $22,880 $22,806 $22,806 ($2,503) -9.89% $0 $16,661 $19,733 $14,874 $18,335 $21,136 $21,136 $13,625 $20,440 $19,627 $19,627 ($1,508) -7.14% $0 $56,737 $73,853 $50,703 $61,521 $67,468 $67,468 $46,009 $72,724 $68,284 $68,284 $816 1.21 % $0 $840 $850 $588 $740 $990 $990 $425 $626 $739 $739 ($251) -25.37% $0 $0 $0 $599 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $77,475 $105,145 $54,795 $86,315 $85,000 $85,000 $14,985 $90,000 $100,000 $100,000 $15,000 17.65% $0 $44,824 $56,628 $33,033 $30,971 $35,000 $35,000 $16,958 $35,000 $35,000 $35,000 $0 0.00% $0 $24,054 $31,847 $36,119 $43,759 $30,000 $30,000 $40,414 $40,000 $40,000 $40,000 $10,000 33.33% $0 2 063 $1,531 $-0 K $3,500 $3,500 $-0 $3,500 $3,500 $3500 $-0 0.00% 511934 61$ 6.815 44$ 0,243 551 15 59$ 9,244 59$ 9.2 $356,971 $595,911 $588,077 $588,077 1($ 1,167) -1.86% LO $3,098 $14,198 $11,689 $15,026 $13,414 $13,414 $16,598 $26,711 $13,589 $13,589 $174 1.30% $0 $0 $0 $0 $22 $0 $0 $167 $0 $7 $7 $7 #DIV/0! $0 $231 $1,061 $868 $1,106 $1,026 $1,026 $1,247 $2,005 $1,040 $1,040 $14 1.35% $0 $196 $950 $780 $974 $857 $857 $1,137 $1,831 $895 $895 $38 4.47% $0 $341 $1,819 $2,665 $3,406 $2,755 $2,755 $2,893 $4,814 $3,129 $3,129 $374 13.58% $0 $16 $30 $27 $31 $40 $40 $29 $49 $34 $34 ($7) -16.24% $0 $738 $983 $1,010 $1,562 $1,000 $1,000 $0 $1,000 $1,000 $1,000 $0 0.00% $0 23 94 $26,932 $33,274 $32,993 $35,000 $35,000 26 628 $35,000 $20,000 $20,000 ($15,000) -42.86% $28.566 $45,972 $50,313 $55,119 $54,092 $54,092 $48,698 $71,409 $39,693 $39,693 $1( 4,399) -26.62 % $0 $122,096 $105,293 $144,276 $87,998 $150,793 $150,793 $63,479 $79,639 $116,834 $116,834 ($33,960) -22.52% $0 $1,281 $1,275 $0 $1,081 $707 $707 $67 $118 $767 $767 $60 8.52% $0 $9,160 $7,903 $10,648 $6,518 $11,590 $11,590 $4,613 $5,788 $8,996 $8,996 ($2,593) -22.38% $0 $8,108 $7,026 $9,695 $5,769 $9,677 $9,677 $4,305 $5,413 $7,743 $7,743 ($1,934) -19.99% $0 $24,538 $12,395 $30,337 $22,068 $30,965 $30,965 $28,326 $30,251 $26,899 $26,899 ($4,066) -13.13% $0 $404 $337 $357 $328 $454 $454 $195 $189 $291 $291 ($163) -35.95% $0 $13,783 $26,995 $43,105 $35,479 $30,000 $30,000 $31,695 $30,000 $30,000 $30,000 $0 0.00% $0 $40,896 $70,836 $38,997 $68,310 $40,000 $40,000 $29,636 $40,000 $40,000 $40,000 $0 0.00% $0 13 24 $11,611 $13,962 $14,364 $15,000 $15,000 $9,065 $15,000 $15,000 $15,000 $-0 0.00% $-0 $233.509 $243,669 $291,378 $241,914 $289,186 $289,186 $171,381 $206,398 $246,531 $246,531 $4! 2,656) -14.75 % $0 $119,404 $54,667 $104,694 $68,721 $113,879 $113,879 $61,939 $107,531 $98,524 $98,524 ($15,355) -13.48% $0 $69,487 $47,794 $52,836 $37,402 $44,568 $44,568 $44,215 $77,938 $44,951 $44,951 $383 0.86% $0 $12,330 $7,647 $11,753 $7,838 $12,121 $12,121 $7,773 $13,578 $10,976 $10,976 ($1,145) -9.45% $0 $10,807 $6,829 $10,611 $6,943 $10,302 $10,302 $7,095 $12,394 $9,586 $9,586 ($716) -6.95% $0 $29,257 $13,374 $24,872 $19,145 $23,385 $23,385 $12,347 $21,373 $22,684 $22,684 ($701) -3.00% $0 $351 $237 $372 $220 $343 $343 $154 $270 $245 $245 ($98) -28.47% $0 $1,821 $2,135 $2,144 $580 $2,000 $2,000 $1,061 $2,000 $2,000 $2,000 $0 0.00% $0 $975 $187 $3,740 $2,340 $4,000 $4,000 $0 $4,000 $4,000 $4,000 $0 0.00% $0 276 635 $226,589 $249,096 $210,114 250 000 $250,000 200 218 $250,000 $250,000 $250,000 $-0 0.00% $521,066 $359,460 $460,119 $353,304 $460,598 $460,598 $334,800 $489,084 $442,966 $442,966 $1( 7,632) -3.83 % $0 Page 21 28 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2024 BUDGET September 12, 2023 2019 2020 2021 2022 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 $86,812 $78,922 $69,138 $71,442 100.04.51.06.5916 STREET LIGHT MAINTENANCE $3,832 5 913 $1,476 $2,561 DPW - UTILITY & STREET LIGHTING Total $90.644 $84.835 $70.614 $74.003 PUBLIC WORKS - MACHINERY & EQUIPMENT DIVISION: 100.04.51.07.5101 SALARIES AND WAGES $97,140 $63,614 $70,896 $67,403 100.04.51.07.5102 OVERTIME - MACHINERY & EQUIP $4,915 $430 $3,659 $3,547 100.04.51.07.5105 WAGES - PD MAINTENANCE $0 $858 $3,484 $4,676 100.04.51.07.5201 FICA $7,488 $4,754 $5,695 $5,449 100.04.51.07.5202 PENSION $6,676 $4,351 $5,253 $4,916 100.04.51.07.5203 HEALTH $38,208 $24,684 $29,201 $30,855 100.04.51.07.5204 LIFE $189 $169 $232 $246 100.04.51.07.5405 MAINT OF VEHICLES & EQUIPMEN $87,645 $94,686 $110,040 $114,665 100.04.51.07.5410 RENTAL OF EQUIPMENT $8,371 $7,750 $4,505 $6,262 100.04.51.07.5704 OTHER SUPPLIES AND EXPENSES $16,646 $16,835 $18,720 $18,294 100.04.51.07.5735 AUTO EXP - OIL & TIRE $17,050 $13,398 $15,502 $15,849 100.04.51.07.5736 GAS BOY FUEL $95,356 $57,441 $97,916 $116,158 100.04.51.07.6109 UNDERGROUND STORAGE TANK INS $1,495 $1,545 $1,614 $1,686 DPW - MACHINERY & EQUIPMENT Total $381,180 $290,515 $366,716 $390,004 PUBLIC WORKS - BUILDING MAINTENANCE DIVISION: 100.04.51.08.5101 SALARIES AND WAGES $25,932 $68,445 $43,600 $59,819 100.04.51.08.5102 OVERTIME - BUILDING MAINT $0 $11 $18 $191 100.04.51.08.5201 FICA $1,953 $4,984 $3,140 $4,298 100.04.51.08.5202 PENSION $1,594 $4,412 $2,910 $3,872 100.04.51.08.5203 HEALTH $2,596 $21,410 $16,516 $19,233 100.04.51.08.5204 LIFE $67 $107 $67 $71 100.04.51.08.5415 MAINT OF BLDGS & GROUNDS $25,491 $30,240 $48,718 $30,844 100.04.51.08.5605 TELEPHONE $600 $960 $960 $960 100.04.51.08.5704 OTHER SUPPLIES AND EXPENSES $1,320 $1,510 $1,431 $1,723 100.04.51.08.5910 UTILITIES $26,025 $23,010 $26,774 $28,534 100.04.51.08.5915 UTILITY-SEWER/WATER USAGE $7,898 $2,155 $2,261 $2,218 DPW - BUILDING MAINTENANCE Total $93.476 $157,244 $146,394 $151,762 PUBLIC WORKS - BRIDGES & DAMS DIVISION: 100.04.51.09.5101 SALARIES AND WAGES $1,067 $313 $270 $7,311 100.04.51.09.5102 OVERTIME - BRIDGES & DAMS $0 $211 $0 $0 100.04.51.09.5201 FICA $79 $40 $21 $555 100.04.51.09.5202 PENSION $63 $16 $14 $470 100.04.51.09.5203 HEALTH $0 $60 $0 $778 100.04.51.09.5204 LIFE $3 $0 $0 $15 100.04.51.09.5744 INSPECTIONS/OTHER MATERIALS $3,871 $7,165 $4,779 $7,396 DPW - BRIDGES & DAMS Total $5,083 $7,806 $5,083 $16,526 2024 2024 2023 2023 8/31 2023 2024 2024 $ Change % Change 2024 Adopted Amended YTD Annual Department Mayor's from 2023 from 2023 COW Budget Budget Actual Projection Request Proposal Budget Budget Approval $90,000 $90,000 $38,992 $90,000 $90,000 $90,000 $0 0.00% $0 $7,500 $7,500 11 165 $7,500 $7,500 $7,500 $-0 0.00% $97,500 $97.500 $50,157 $97,500 $97,500 $97,500 $0 0.00% $0 $107,245 $107,245 $47,757 $70,371 $70,328 $70,328 ($36,917) -34.42% $0 $2,254 $2,254 $1,021 $1,800 $2,487 $2,487 $232 10.30% $0 $0 $0 $3,923 $4,750 $5,000 $5,000 $5,000 #DIV/0! $0 $8,377 $8,377 $3,847 $6,069 $5,953 $5,953 ($2,424) -28.94% $0 $7,002 $7,002 $3,655 $5,778 $5,130 $5,130 ($1,872) -26.73% $0 $22,023 $22,023 $21,638 $33,458 $17,343 $17,343 ($4,679) -21.25% $0 $323 $323 $203 $325 $188 $188 ($135) -41.93% $0 $120,000 $120,000 $81,885 $120,000 $120,000 $120,000 $0 0.00% $0 $8,000 $8,000 $4,500 $8,000 $8,000 $8,000 $0 0.00% $0 $7,500 $7,500 $11,225 $7,500 $7,500 $7,500 $0 0.00% $0 $20,000 $20,000 $3,842 $20,000 $20,000 $20,000 $0 0.00% $0 $125,000 $125,000 $67,876 $125,000 $125,000 $125,000 $0 0.00% $0 1720 $1,720 1702 $1,720 $1,720 $1,720 $-0 0.00% $429,443 $429,443 $253,073 $404,771 $388,648 $388,648 $4( 0,796) -9.50 % $0 $37,899 $37,899 $58,370 $93,688 $46,888 $46,888 $8,990 23.72% $0 $0 $0 $388 $0 $72 $72 $72 #DIV/O! $0 $2,899 $2,899 $4,289 $6,868 $3,592 $3,592 $693 23.91% $0 $2,420 $2,420 $3,913 $6,271 $3,091 $3,091 $671 27.73% $0 $7,782 $7,782 $17,856 $29,939 $10,795 $10,795 $3,013 38.72% $0 $114 $114 $80 $138 $117 $117 $3 2.29% $0 $30,000 $30,000 $23,587 $30,000 $31,751 $31,751 $1,751 5.84% $0 $480 $480 $640 $480 $480 $480 $0 0.00% $0 $1,500 $1,500 $0 $1,500 $1,500 $1,500 $0 0.00% $0 $28,000 $28,000 $17,842 $28,000 $28,000 $28,000 $0 0.00% $0 12 000 $12,000 1 859 $12,000 $12,000 $12,000 $-0 0.001/o $-0 $123,095 $123,095 $128,824 $208,884 $138,287 $138,287 $15,192 12.34 % $0 $2,042 $2,042 $436 $769 $4,985 $4,985 $2,943 144.12% $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $156 $156 $32 $56 $381 $381 $225 144.13% $0 $130 $130 $30 $52 $328 $328 $198 151.64% $0 $419 $419 $0 $200 $1,148 $1,148 $728 173.71% $0 $6 $6 $0 $3 $12 $12 $6 101.79% $0 4 000 $4,000 541 $4,000 $4,000 $4,000 $-0 0.001/o $-0 $6,754 $6,754 $1,038 $5,080 $10,855 $10,855 $4,100 60.71 % $0 Page 22 29 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2024 BUDGET ACCOUNT NUMBER ACCOUNT TITLE PUBLIC WORKS - WEED CUTTING DIVISION: 100.04.51.10.5101 SALARIES AND WAGES 100.04.51.10.5201 FICA 100.04.51.10.5202 PENSION 100.04.51.10.5203 HEALTH 100.04.51.10.5204 LIFE 100.04.51.10.5704 OTHER SUPPLIES AND EXPENSES DPW - WEED CUTTING Total PUBLIC WORKS - PARKS DIVISION: 100.04.51.11.5101 SALARIES AND WAGES 100.04.51.11.5102 OVERTIME - PARKS 100.04.51.11.5201 FICA 100.04.51.11.5202 PENSION 100.04.51.11.5203 HEALTH 100.04.51.11.5204 LIFE 100.04.51.11.5405 MAINT OF VEHICLES & EQUIP 100.04.51.11.5410 RENTALS & LEASES 100.04.51.11.5415 MAINT OF PAVILLIONS & GROUNDS 100.04.51.11.5702 OPERATING SUPPLIES & EXPENSE 100.04.51.11.5731 SMALL TOOLS & MINOR EQUIPMENT 100.04.51.11.5735 GAS, OIL & LUBRICATION 100.04.51.11.5801 PROFESSIONAL & CONSULTANT FEES 100.04.51.11.5820 CONTRACTED SERVICES 100.04.51.11.5910 UTILITIES 100.04.51.11.5915 UTILITY-SEWER/WATER USAGE 100.04.51.11.5916 LIGHTING MAINTENANCE DPW - PARKS Total TOTAL DPW DIVISIONS TOTAL PUBLIC WORKS September 12, 2023 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 2024 $ Change % Change 2024 Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2023 from 2023 COW Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval $28,778 $23,765 $29,618 $26,700 $35,318 $35,318 $19,693 $31,108 $28,226 $28,226 ($7,092) -20.08% $0 $2,166 $1,774 $2,217 $1,994 $2,702 $2,702 $1,492 $2,354 $2,159 $2,159 ($543) -20.08% $0 $1,490 $1,555 $1,507 $1,621 $2,255 $2,255 $1,276 $2,004 $1,858 $1,858 ($397) -17.62% $0 $3,994 $4,529 $3,850 $4,473 $7,252 $7,252 $1,518 $2,617 $6,499 $6,499 ($754) -10.39% $0 $147 $168 $139 $185 $106 $106 $144 $251 $70 $70 ($36) -33.93% $0 678 217 197 $-0 500 500 $-0 500 500 500 $-0 0.00% $37,253 $32,007 $37,528 $34,973 $48,133 $48,133 $24,123 $38,834 $39,312 $39,312 $( 8,821) -18.33 % $0 $183,741 $131,732 $180,366 $197,432 $92,829 $92,829 $142,103 $223,507 $191,550 $191,550 $98,721 106.35% $0 $33 $506 $933 $1,084 $0 $0 $2,406 $2,085 $1,500 $1,500 $1,500 #DIV/0! $0 $6,927 $9,946 $13,663 $14,627 $7,101 $7,101 $10,753 $17,012 $14,654 $14,654 $7,552 106.35% $0 $4,888 $6,011 $9,509 $9,852 $5,928 $5,928 $7,665 $12,499 $12,608 $12,608 $6,680 112.69% $0 $44,250 $18,455 $23,006 $44,923 $19,062 $19,062 $23,675 $41,083 $44,102 $44,102 $25,040 131.36% $0 $113 $149 $377 $256 $280 $280 $173 $288 $477 $477 $197 70.59% $0 $16,339 $20,729 $8,151 $15,113 $15,000 $15,000 $16,925 $23,000 $25,000 $25,000 $10,000 66.67% $0 $105 $0 $0 $0 $500 $500 $0 $500 $500 $500 $0 0.00% $0 $26,054 $30,197 $34,896 $37,614 $35,000 $35,000 $45,562 $35,000 $35,000 $35,000 $0 0.00% $0 $2,389 $3,279 $12,216 $11,662 $9,350 $9,350 $1,241 $9,350 $9,350 $9,350 $0 0.00% $0 $2,963 $5,749 $2,092 $4,054 $5,000 $5,000 $424 $5,000 $5,000 $5,000 $0 0.00% $0 $8,550 $5,181 $3,397 $12,776 $10,500 $10,500 $2,308 $10,500 $10,500 $10,500 $0 0.00% $0 $8,119 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $84,740 $75,828 $82,385 $72,134 $82,000 $82,000 $55,263 $82,000 $88,792 $88,792 $6,792 8.28% $0 $18,295 $19,231 $26,364 $19,053 $21,750 $21,750 $18,969 $21,750 $21,750 $21,750 $0 0.00% $0 $1,479 $0 $0 $7,267 $5,000 $5,000 $5,406 $5,000 $5,000 $5,000 $0 0.00% $0 4 500 $3,725 $5,000 $5,000 630 $5,000 $5,000 $5,000 $-0 0.00% $408,987 $326,993 $401,853 $451,571 $314,300 $314,300 $333,504 $493,574 $470,782 $470,782 $156,482 49.79 % $0 $2,631.164 $2,701,874 $2,846,389 $2,898,607 $2,910,583 $2,910,583 $2,107,584 $3,213,140 $3,035,761 $3,035,761 $125,178 4.30% LO 52.860.409 $2.871.870 $2.971157 $3.053.534 $3.064.060 $3.064.060 $2.197.113 $3.370.359 $3191.599 $3191.599 1$ 2Z 53Q 5 844% $o Page 23 30 CITY OF MUSKEGO OPERATING EXPENSES September 12, 2023 PROPOSED 2024 BUDGET 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 2024 $ Change % Change 2024 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2023 from 2023 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval 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 $38,729 $38,922 $43,598 $43,001 $45,000 $45,000 $44,740 $44,740 $45,000 $45,000 $0 0.00% $0 100.05.06.00.6053 LAKE DENOON DISTRICT $_0 $4,580 4 698 $7,412 $7,500 $7,500 7 597 $7,597 $7,600 $7,600 100 1.33% PARADE/LML DISTRICT Total S47.729 52 502 $57,296 5$ 9A13 6$ 1,500 6$ 1.500 6$ 1337 6$ 1,337 6$ 1,600 6$ 1,600 $100 0.16% LO CULTURE, RECREATION & EDUCATION - LIBRARY: 100.05.71.00.5101 SALARY & WAGES $629,314 $658,759 $676,014 $688,366 $722,687 $722,687 $434,925 $671,778 $725,944 $725,944 $3,257 0.45% $0 100.05.71.00.5102 OVERTIME $1,391 $0 $0 $186 $2,000 $2,000 $655 $1,154 $2,000 $2,000 $0 0.00% $0 100.05.71.00.5201 FICA $48,325 $50,105 $51,677 $52,308 $56,907 $56,907 $32,714 $50,462 $56,641 $56,641 ($266) -0.47% $0 100.05.71.00.5202 PENSION $36,490 $38,899 $38,325 $37,777 $40,644 $40,644 $24,078 $37,201 $50,094 $50,094 $9,450 23.25% $0 100.05.71.00.5203 HEALTH $106,881 $106,781 $89,190 $110,505 $96,423 $96,423 $83,831 $128,793 $129,186 $129,186 $32,763 33.98% $0 100.05.71.00.5204 LIFE $1,196 $1,136 $1,140 $1,234 $1,298 $1,298 $697 $1,106 $885 $885 ($413) -31.83% $0 100.05.71.00.5229 HEALTH INSURANCE ALLOWANCE $19,200 $20,800 $24,000 $21,600 $19,200 $19,200 $9,600 $15,512 $14,400 $14,400 ($4,800) -25.00% $0 100.05.71.00.5302 MILEAGE $1,097 $318 $518 $806 $1,500 $1,500 $598 $1,500 $1,500 $1,500 $0 0.00% $0 100.05.71.00.5303 CONFERENCES & TRAINING $3,446 $3,828 $3,072 $2,359 $3,500 $3,500 $1,202 $3,500 $3,500 $3,500 $0 0.00% $0 100.05.71.00.5305 DUES & MEMBERSHIP $1,057 $1,054 $1,147 $1,366 $1,300 $1,300 $370 $1,300 $1,300 $1,300 $0 0.00% $0 100.05.71.00.5401 LIBRARY EQUIPMENT $22,202 $27,826 $17,650 $13,770 $16,800 $16,800 $3,380 $16,800 $15,800 $15,800 ($1,000) -5.95% $0 100.05.71.00.5415 MAINTENANCE OF BLDG & GROUNDS $47,719 $36,488 $41,540 $56,247 $45,200 $45,200 $20,886 $45,200 $49,000 $49,000 $3,800 8.41 % $0 100.05.71.00.5505 COMPUTER CHARGES $37,033 $26,640 $32,656 $34,549 $51,037 $51,037 $39,883 $51,037 $46,606 $46,606 ($4,431) -8.68% $0 100.05.71.00.5602 TELEPHONE $150 $270 $0 $0 $920 $920 $0 $920 $920 $920 $0 0.00% $0 100.05.71.00.5701 OFFICE SUPPLIES AND EXPENSES $7,454 $9,052 $7,927 $4,065 $7,500 $7,500 $4,673 $7,500 $7,500 $7,500 $0 0.00% $0 100.05.71.00.5702 PROCESSING SUPPLIES $12,630 $16,525 $13,933 $8,679 $15,500 $15,500 $7,697 $15,500 $15,500 $15,500 $0 0.00% $0 100.05.71.00.5703 HOUSEKEEPING SUPPLIES $2,688 $2,937 $2,946 $2,904 $3,000 $3,000 $2,652 $3,000 $3,000 $3,000 $0 0.00% $0 100.05.71.00.5740 LIBRARY GRANT EXPENSE $1,549 $3,195 $0 $3,153 $0 $0 $1,256 $1,255 $0 $0 $0 #DIV/0! $0 100.05.71.00.5752 LIBRARY FRIENDS EXPENSE $6,139 $5,214 $7,154 $7,200 $5,000 $5,000 $3,961 $5,000 $5,000 $5,000 $0 0.00% $0 100.05.71.00.5774 LIBRARY REPLACEMENT $690 $189 $364 $425 $300 $300 $0 $300 $300 $300 $0 0.00% $0 100.05.71.00.5835 HOUSEKEEPING SERVICES $35,792 $40,490 $43,610 $44,700 $45,300 $45,300 $26,826 $45,300 $60,172 $60,172 $14,872 32.83% $0 100.05.71.00.5910 GAS & ELECTRIC $71,572 $71,748 $64,099 $77,874 $73,000 $73,000 $48,972 $88,000 $92,000 $92,000 $19,000 26.03% $0 100.05.71.00.5915 SEWER &WATER $1,703 $2,032 $1,494 $2,115 $2,500 $2,500 $1,586 $2,500 $2,500 $2,500 $0 0.00% $0 100.05.71.00.6062 PROGRAMMING $5,935 $6,754 $5,592 $5,111 $6,900 $6,900 $2,313 $6,900 $6,900 $6,900 $0 0.00% $0 100.05.71.01.5711 PRINT MATERIALS $119,528 $113,162 $113,196 $112,419 $111,700 $111,700 $52,161 $111,700 $111,700 $111,700 $0 0.00% $0 100.05.71.02.5711 AUDIO VISUAL MATERIALS $42,286 $29,606 $31,857 $29,297 $32,500 $32,500 $13,498 $32,500 $32,500 $32,500 $0 0.00% $0 100.05.71.03.5711 ELECTRONIC MATERIALS $17,087 19 458 $17,851 $22,397 $23,583 $23,583 $19,352 $23,583 $26,803 $26,803 $3,220 13.65% LIBRARY Total $1,280,553 $1,293,266 $1,286,953 $1,341,409 $1,386,200 $1,386,200 $837,768 $1,369,301 $1,461,652 $1,461,652 $75,453 5.44 % $0 CULTURE, RECREATION & EDUCATION - PARKS HISTORICAL: 100.05.72.03.5702 OPERATING SUPPLIES & EXPENSES $2,346 $792 $155 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.03.5820 CONTRACTED SERVICES $6,197 $4,572 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.03.5910 UTILITIES $4,772 $4,308 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.03.5915 SEWER AND WATER USAGE 848 842 $_0 $_0 $_0 $0 $0 $_0 $_0 $_0 $0 #DIV/01 PARKS -HISTORICAL Total $14,163 $10,515 $155 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 TOTAL PARKS $14,163 $10,515 155 LO LO LO LO LO LO LO 50 #DIV/0! LO 31 Page 24 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2024 BUDGET September 12, 2023 2019 2020 2021 ACCOUNT Prior Year Prior Year Prior Year NUMBER ACCOUNT TITLE Actual Actual Actual CULTURE, RECREATION & EDUCATION - PW&D RECREATION ADMINISTRATION: 100.05.72.10.5101 SALARIES & WAGES $129,494 $134,227 $136,282 100.05.72.10.5102 OVERTIME - ADMIN $614 $611 $1,854 100.05.72.10.5201 FICA $8,881 $9,099 $9,307 100.05.72.10.5202 PENSION $8,529 $9,102 $9,311 100.05.72.10.5203 HEALTH $67,927 $62,836 $63,863 100.05.72.10.5204 LIFE $284 $291 $300 100.05.72.10.5302 MILEAGE $218 $78 $70 100.05.72.10.5303 CONFERENCES AND SPECIAL EVEN $78 $96 $96 100.05.72.10.5305 DUES AND MEMBERSHIPS $673 $1,027 $1,233 100.05.72.10.5401 COPIER MAINTENANCE $2,252 $2,091 $2,471 100.05.72.10.5420 MNSD FACILITY USE FEES $5,335 $4,705 $5,170 100.05.72.10.5506 COMPUTER CHARGES/E-PAY FEES $7,666 $13,799 $8,343 100.05.72.10.5601 TELEPHONE $610 $720 $934 100.05.72.10.5701 OFFICE SUPPLIES AND EXPENSES $1,351 $2,651 $1,520 100.05.72.10.5702 OPERATING SUPPLIES AND EXPEN $3,082 $673 $574 100.05.72.10.5820 CONTRACTED SERVICES $16,126 $1,760 $11,326 100.05.72.10.6035 TICKET SALES EXPENSE $13,413 $0 RECREATION -ADMINISTRATION Total 26$ 6.534 24$ 3.76 $252,655 CULTURE, RECREATION & EDUCATION - RECREATION AOUATICS PROGRAM: 100.05.72.11.5101 SALARIES AND WAGES $213 $0 $0 100.05.72.11.5110 INSTRUCTION RELATED $720 $840 $1,260 100.05.72.11.5201 FICA $16 $0 RECREATION -AQUATICS Total $949 $840 $1,260 CULTURE, RECREATION & EDUCATION - RECREATION ARTS & CRAFTS PROGRAM: 100.05.72.12.5110 INSTRUCTION RELATED $4,455 $1,795 $0 100.05.72.12.5702 OPERATING SUPPLIES $0 46 RECREATION -ARTS & CRAFTS Total $4,_455 $1,841 $0 CULTURE, RECREATION & EDUCATION - RECREATION ATHLETICS PROGRAM: 100.05.72.13.5101 SALARIES AND WAGES $20,828 $16,225 $19,416 100.05.72.13.5110 INSTRUCTION RELATED $46,730 $24,273 $44,667 100.05.72.13.5201 FICA $1,593 $1,241 $1,486 100.05.72.13.5702 OPERATING SUPPLIES $8,153 $8,019 $11,104 100.05.72.13.5820 CONTRACTED SERVICES $132 $132 $264 100.05.72.13.6002 CRIMINAL HISTORY CHECKS $203 $7 $287 100.05.72.13.6030 MISC REFUNDS & REIMB RECREATION -ATHLETICS Total $77.640 $49.897 $77.223 CULTURE, RECREATION & EDUCATION - RECREATION SAFETY PROGRAM: 100.05.72.14.5101 SALARIES AND WAGES $1,208 $546 $825 100.05.72.14.5110 INSTRUCTION RELATED $400 $0 $0 100.05.72.14.5201 FICA $92 $42 $63 100.05.72.14.5702 OPERATING SUPPLIES $0 $0 $0 100.05.72.14.5730 PROGRAM MATERIALS $2,581 $802 $2,430 100.05.72.14.5820 CONTRACTED SERVICES $1 870 $0 $3,315 RECREATION -SAFETY Total $6,151 $1 90 $6,633 2024 2024 2022 2023 2023 8/31 2023 2024 2024 $ Change % Change 2024 Prior Year Adopted Amended YTD Annual Department Mayor's from 2023 from 2023 COW Actual Budge Budget Actual Projection Request Proposal Budget Budge Approval $138,301 $141,047 $141,047 $92,485 $142,770 $165,272 $165,272 $24,225 17.18% $0 $1,985 $1,500 $1,500 $1,191 $1,500 $1,750 $1,750 $250 16.67% $0 $9,345 $10,790 $10,790 $6,283 $9,699 $12,643 $12,643 $1,853 17.18% $0 $9,134 $9,591 $9,591 $6,383 $9,934 $10,102 $10,102 $511 5.33% $0 $59,001 $48,954 $48,954 $43,736 $67,346 $66,364 $66,364 $17,410 35.56% $0 $314 $322 $322 $249 $360 $534 $534 $212 66.00% $0 $35 $250 $250 $255 $300 $250 $250 $0 0.00% $0 $1,286 $2,050 $2,050 $0 $500 $2,700 $2,700 $650 31.71% $0 $690 $1,200 $1,200 $1,111 $1,200 $1,475 $1,475 $275 22.92% $0 $2,540 $2,700 $2,700 $1,005 $2,700 $2,700 $2,700 $0 0.00% $0 $11,820 $9,000 $9,000 $4,714 $9,000 $9,000 $9,000 $0 0.00% $0 $7,516 $6,900 $6,900 $5,059 $6,900 $8,600 $8,600 $1,700 24.64% $0 $1,100 $1,080 $1,080 $700 $1,080 $1,080 $1,080 $0 0.00% $0 $1,263 $1,500 $1,500 $1,107 $1,500 $3,500 $3,500 $2,000 133.33% $0 $645 $600 $600 $90 $600 $700 $700 $100 16.67% $0 $12,356 $12,600 $12,600 $6,224 $13,000 $3,000 $3,000 ($9,600) -76.19% $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 257 32 25$ 0,084 25$ 0,084 $170,593 26$ 8,390 28$ 9,671 28$ 9,671 $39,587 15.83% LO $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $00 $00 $00 $00 $00 $00 $00 $00 #DIV/01 $-0 LO LO LO LO LO LO LO LO #DIV/0! LO $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 #DIV/01 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $22,273 $22,569 $22,569 $16,811 $21,000 $29,548 $29,548 $6,979 30.92% $0 $81,238 $93,903 $93,903 $51,001 $75,000 $92,096 $92,096 ($1,806) -1.92% $0 $1,704 $1,593 $1,593 $1,286 $1,600 $2,127 $2,127 $534 33.52% $0 $12,125 $14,652 $14,652 $11,257 $14,652 $19,224 $19,224 $4,572 31.20% $0 $1,360 $450 $450 $5,100 $6,200 $10,475 $10,475 $10,025 2227.78% $0 $840 $830 $830 $0 $830 $830 $830 $0 0.00% $0 40 $-0 $0 $0 $0 $0 $-0 $0 #DIV/0! $119,580 $133,996 $133,996 $85,455 $119,282 $154,300 $154,300 $20,304 15.15 % $0 $970 $1,134 $1,134 $395 $600 $574 $574 ($560) 49.38% $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $74 $87 $87 $30 $50 $44 $44 ($43) -49.38% $0 $7 $150 $150 $0 $50 $150 $150 $0 0.00% $0 $2,711 $2,992 $2,992 $791 $1,000 $1,632 $1,632 ($1,360) -45.45% $0 $3315 $3,315 $3,315 $-0 $3,225 $3,315 $3,315 $-0 0.00% $0 7 07 $7,678 $7.678 $1 216 $4 925 $5,715 $5,715 ($1,963) -25.57% LO Page 25 32 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2024 BUDGET September 12, 2023 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 2024 $ Change % Change 2024 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2023 from 2023 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval CULTURE, RECREATION & EDUCATION - RECREATION CHILD CARE PROGRAM: 100.05.72.16.5101 SALARIES AND WAGES $44,123 $38,156 $53,521 $69,180 $82,419 $82,419 $72,392 $82,000 $82,378 $82,378 ($41) -0.05% $0 100.05.72.16.5201 FICA $3,375 $2,919 $4,094 $5,292 $6,305 $6,305 $5,538 $6,273 $6,302 $6,302 ($3) -0.05% $0 100.05.72.16.5301 TRAINING $53 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.16.5702 OPERATING SUPPLIES $6,890 $3,946 $4,590 $5,561 $8,640 $8,640 $6,108 $8,640 $9,300 $9,300 $660 7.64% $0 100.05.72.16.5820 CONTRACTED SERVICES $5,015 $0 $2,646 $6,021 $6,750 $6,750 $7,089 $9,000 $6,750 $6,750 $0 0.00% $0 100.05.72.16.6002 CRIMINAL HISTORY CHECKS 203 224 126 231 350 350 M 200 350 350 $-0 0.00% RECREATION -CHILD CARE Total $59,659 $45,245 $64,977 $86,285 $104,464 $104,464 $91,128 $106,113 $105,080 $105,080 $616 0.59 % $0 CULTURE. RECREATION & EDUCATION - RECREATION LEAGUES PROGRAM: 100.05.72.17.5101 SALARIES AND WAGES $549 $160 $460 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.17.5201 FICA $42 $12 $35 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 100.05.72.17.5702 OPERATING SUPPLIES & EXPENSES 995 120 27 $-0 $-0 $0 $0 $0 $-0 $-0 $0 #DIV/01 RECREATION -LEAGUES Total $1586 $292 $522 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 CULTURE, RECREATION & EDUCATION - RECREATION VARIED INTERESTS PROGRAM: 100.05.72.18.5101 SALARIES AND WAGES $0 $0 $90 $0 $0 $0 $0 $0 $240 $240 $240 #DIV/0! $0 100.05.72.18.5110 INSTRUCTION RELATED $10,357 $3,037 $1,932 $9,211 $23,708 $23,708 $1,199 $6,500 $16,282 $16,282 ($7,426) -31.32% $0 100.05.72.18.5201 FICA $0 $0 $0 $0 $0 $0 $0 $0 $18 $18 $18 #DIV/0! $0 100.05.72.18.5702 OPERATING SUPPLIES $31 $719 $0 $250 $600 $600 $269 $300 $800 $800 $200 33.33% $0 100.05.72.18.5820 CONTRACTED SERVICES $-0 132 $-0 $-0 $6,000 $6,000 $-0 $1,000 $4,200 $4,200 1 800 -30.00% RECREATION -VARIED INTERESTS Total $10,388 $3,888 $2,022 $9,461 $30,308 $30,308 $1,468 $7,800 $21,540 $21,540 $( 8,768) -28.93 % $0 CULTURE, RECREATION & EDUCATION - RECREATION PARKS PROGRAM: 100.05.72.19.5101 SALARIES AND WAGES $3,039 $3,599 $6,905 $11,475 $27,648 $27,648 $13,872 $14,000 $26,868 $26,868 ($780) -2.82% $0 100.05.72.19.5201 FICA $232 $275 $528 $878 $2,115 $2,115 $1,061 $1,000 $2,055 $2,055 ($60) -2.82% $0 100.05.72.19.5702 OPERATING SUPPLIES AND EXPEN $0 $0 $2,472 $4,583 $4,550 $4,550 $4,921 $6,200 $8,050 $8,050 $3,500 76.92% $0 100.05.72.19.6002 CRIMINAL HISTORY CHECKS $0 $0 $0 $0 $10 $10 $0 $0 10 10 $0 0.00% $0 RECREATION -PARKS Total $3,271 $3,874 $9,906 1$ 6,936 3$ 4,323 3$ 4,323 $19,854 2$ 1,200 3$ 6,983 3$ 6,983 $2,660 7.75% LO TOTAL RECREATION PROGRAMS $164,099 $107,267 $162,543 $239,339 $310,769 $310,769 $199,122 $259,320 $323,618 $323,618 $12,849 4.13 % $0 TOTAL RECREATION 43$ 0,633 $351,034 $415,198 $496,671 $560,853 $560,853 $369,715 $527,710 $613,289 $613,289 5$ 2,436 9.35% LO TOTAL PARKS & RECREATION $444,796 $361,549 $415,353 $496,671 $560,853 $560,853 $369,715 $527,710 $613,289 $613,289 $52,436 9.35 % $0 TOTAL CULTURE, RECREATION & EDUCATION $1.773.078 $1.707.316 51.759.602 1.5 S2.00S.553 $2.008.553 $1.268.819 51.958.345 52.136.541 52.136.541 1$ 27.989Q8Q 6,37% $Q 33 Page 26 CITY OF MUSKEGO OPERATING EXPENSES PROPOSED 2024 BUDGET September 12, 2023 2019 2020 ACCOUNT Prior Year Prior Year NUMBER ACCOUNT TITLE Actual Actual CONSERVATION & DEVELOPMENT - PW&D PLANNING DIVISION: 100.06.18.01.5101 SALARIES AND WAGES $275,842 $295,175 100.06.18.01.5102 OVERTIME $33 $0 100.06.18.01.5201 FICA $21,059 $22,103 100.06.18.01.5202 PENSION $18,072 $19,267 100.06.18.01.5203 HEALTH $47,022 $64,073 100.06.18.01.5204 LIFE $637 $648 100.06.18.01.5229 HEALTH INSURANCE ALLOWANCE $7,300 $3,920 100.06.18.01.5301 TRAINING $169 $100 100.06.18.01.5302 MILEAGE $296 $0 100.06.18.01.5303 CONFERENCES & SPECIAL EVENTS $1,654 $346 100.06.18.01.5305 MEMBERSHIPS & DUES $1,372 $982 100.06.18.01.5405 VEHICLE MAINTENANCE $280 $0 100.06.18.01.5410 MAINT. & RENTAL OF EQUIP. - $2,166 $2,229 100.06.18.01.5506 COMPUTER CHARGES/CITY HALL $6,200 $6,144 100.06.18.01.5601 TELEPHONE/CITY HALL $620 $720 100.06.18.01.5701 OFFICE SUPPLIES $133 $499 100.06.18.01.5704 OTHER SUPPLIES AND EXPENSES $945 $1,117 100.06.18.01.5713 PRINT MATERIALS $0 $0 100.06.18.01.5801 PROFESSIONAL SERVICES $10,563 $2,025 100.06.18.01.5804 ECONOMIC DEVELOPMENT $1,854 $2,018 100.06.18.01.6010 COMPREHENSIVE PLAN CDD-PLAN DIVISION Total 39$ 6.216 2$4 1,367 TOTAL CONSERVATION & DEVELOPMENT CAPITAL OUTLAY - INFORMATION TECHNOLOGY/POLICE/PUBLIC WORKS: 100.07.01.06.6501 COMPUTER REPLACEMENTS $19,156 $18,595 100.07.01.06.6502 MOBILE DEVICES $9,784 $49,629 100.07.01.06.6503 SERVER/HOST REPLACEMENTS $0 $0 100.07.01.06.6504 SOCIAL MEDIA ARCHIVE $3,828 $4,848 100.07.20.01.6501 POLICE VEHICLE REPLACEMENT $101,413 $59,652 100.07.51.02.6502 MAJOR ROAD IMPROVEMENT $727,567 $743,769 100.07.51.07.6504 DPW VEHICLE REPLACEMENT $191,606 TOTAL CAPITAL OUTLAY $1.053353 $$ 2024 2024 2021 2022 2023 2023 8/31 2023 2024 2024 $ Change % Change 2024 Prior Year Prior Year Adopted Amended YTD Annual Department Mayor's from 2023 from 2023 COW Actual Actual Budget Budget Actual Projection Request Proposal Budget Budget Approval $290,846 $300,396 $146,220 $146,220 $95,639 $148,761 $151,851 $151,851 $5,631 3.85% $0 $0 $0 $593 $593 $0 $0 $0 $0 ($593) -100.00% $0 $21,693 $22,417 $11,488 $11,488 $7,341 $11,396 $11,962 $11,962 $474 4.12% $0 $19,495 $19,560 $9,983 $9,983 $6,504 $10,116 $10,478 $10,478 $494 4.95% $0 $71,341 $67,011 $31,639 $31,639 $16,296 $25,195 $24,032 $24,032 ($7,607) -24.04% $0 $679 $724 $196 $196 $133 $204 $208 $208 $11 5.78% $0 $3,360 $3,360 $3,360 $3,360 $3,010 $4,643 $4,515 $4,515 $1,155 34.38% $0 $0 $0 $400 $400 $0 $400 $400 $400 $0 0.00% $0 $0 $0 $500 $500 $11 $500 $500 $500 $0 0.00% $0 $184 $1,272 $2,650 $2,650 $60 $2,650 $2,650 $2,650 $0 0.00% $0 $1,316 $1,357 $1,400 $1,400 $1,425 $1,400 $1,400 $1,400 $0 0.00% $0 $0 $57 $250 $250 $0 $250 $250 $250 $0 0.00% $0 $2,298 $2,611 $5,800 $5,800 $3,318 $5,800 $5,800 $5,800 $0 0.00% $0 $9,672 $8,961 $9,200 $9,200 $6,726 $9,200 $10,420 $10,420 $1,220 13.26% $0 $480 $480 $920 $920 $320 $920 $920 $920 $0 0.00% $0 $195 $273 $500 $500 $3 $500 $500 $500 $0 0.00% $0 $1,928 $2,857 $2,300 $2,300 $378 $2,300 $3,110 $3,110 $810 35.22% $0 $0 $502 $500 $500 $0 $500 $500 $500 $0 0.00% $0 $0 $0 $5,000 $5,000 $0 $5,000 $5,000 $5,000 $0 0.00% $0 $2,007 $3,000 $8,000 $8,000 $0 $8,000 $8,000 $8,000 $0 0.00% $0 $00 $0 $00 $00 $0 $00 $00 $00 $00 #DIV/0! $0 42$ 5,494 3$4 4,83g 24$ 0,900 24$ 0,90 $141,163 $237,734 24$ 2,496 24$ 2,496 $1,596 0.66% L0 42$ 5 4 44 4 4 $Li$ 24$�1 QQQ 2$ OQ 14$ 1§ �23 4 24 49 24 49 1� 26 0,66% $Q $19,884 $16,631 $18,000 $18,000 $13,213 $18,000 $25,000 $25,000 $7,000 38.89% $0 $19,910 $6,900 $10,000 $10,000 $5,830 $10,000 $10,000 $10,000 $0 0.00% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #D1V/0! $0 $5,148 $5,280 $5,500 $5,500 $5,034 $5,500 $5,500 $5,500 $0 0.00% $0 $184,543 $0 $175,000 $175,000 $82,452 $175,000 $200,000 $200,000 $25,000 14.29% $0 $798,933 $788,670 $750,000 $750,000 $335,564 $750,000 $750,000 $750,000 $0 0.00% $0 250 000 $250,000 $-0 $-0 $-0 250 000 -100.00% $1.028.418 $$�4 1 51.208.500 51.208.500 44�2�Q} SQQ $Q9Q 5Q $Q9Q 5Q 2tS 1g•0001 -18,I044% $Q 100.07.81.00.6601 CONTINGENCY FUND so $0 $1I $0 $86,500 DEBT SERVICE - NON -DEPARTMENTAL: 100.08.06.00.6090 BANK SERVICE CHARGES $5.539 $6.887 $9,586 1$ 2304 $10,000 OTHER FINANCING USES: 100.30.80.00.9270 GF TRF TO COMP ABS FUND #270 $12,751 $202,052 $0 $147,159 $50,000 100.30.80.00.9301 GF TRF TO DEBT SERV $0 $411 $0 $0 $0 100.30.80.00.9410 TRF TO CAPITAL FROM GF $0 $0 $0 $0 TOTAL OTHER FINANCING USES $12�5 $202 4 so $19715 $�2 Q0 TOTAL GENERAL FUND EXPENDITURES $15.170.026 $15.608.852 $16.017.410 $16911.130 $16.999.906 GENERAL FUND BALANCE $7,275,042 $7,760,176 $7,878.249 $7,968,952 $7,674340 PER RESOLUTION #053-2015, UNASSIGNED FUND BALANCE (2 MONTHS EXP): 8$ 6,500 $Q L0 $44 44 $44 40 $3,500 4,05% 1$ 0,00 $4,471 $10,000 $10,000 $10,000 LO 0.00% $50,000 $50,000 $200,000 $100,000 $100,000 $50,000 100.00% $0 $0 $0 $0 $0 $0 #DfV/0! $0 $0 $00 $0 $00 $00 #DIV/0! $59 4040 $16.999.906 $94 44 $10.827.818 $204 44 $17.285.871 $104 44 $17.928.743 $144 44 $17.928.743 $54 49 $Q2��2 0,00% 5.46 % $7,674,340 $7,975.459 $7,968,952 $7,968,952 $6,507 0.08% $2.988124 $2.988124 5-0 $0 $0 $0 $Q $0 LO 34Q Page 27 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 $- / 2023 Adopted - $16,999,906 2024 Proposed - $17,928,743 35 Page 28 CITY OF MUSKEGO General Fund Expenditures $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $- C $(1,000,000) General Gov. Public Public Works Health & Culture, Rec Consery & Capital Debt Other Uses Safety Human & Ed. Dev. Outlay & Service Services Cont. 02023 Adopted - $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 02024 Proposed - $17,928,743 $2,549,227 $8,614,531 $3,191,599 $3,850 $2,136,540 $242,496 $1,080,500 $10,000 $100,000 OChange-$928,837 $184,277 $651,913 $127,539 $25 $127,987 $1,596 $(214,500) $- $50,000 36 Page 29 SECTION 5 PROPOSED 2024 PERSONNEL BUDGET 37 Page 30 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 DIRECTOR FINANCE & ADMINISTRATION FINANCE DIRECTOR FINANCE ASSOCIATE DIRECTOR CITY CLERK ASSISTANT DEPUTY CLERK -TREASURER DEPUTY TREASURER (Start Date = 07/01/2024) 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 DRUG ENFORCEMENT OFFICER LIEUTENANT SERGEANT K-9 OFFICER SCHOOL LIAISON OFFICER PATROL OFFICER CIVILIAN PERSONNEL PD ADMIN ASSISTANT DISPATCHER PW&D - BUILDING INSPECTION ADMIN ASSISTANT PW&D - PLANNING PUBLIC WORKS & DEVELOPMENT DIRECTOR PLANNING MANAGER PLANNER GIS COORDINATOR CONSRV COOR/FORESTER CONSERVATION TECH BUDGETED FTE's 2023 2024 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 1.00 1.00 Full -Time 4.00 3.60 Full -Time 0.00 1.00 7.00 7.60 0.60 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 Temporary 0.21 0.21 3.71 3.71 0.00 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 1.00 1.00 Full -Time 4.00 4.00 Full -Time 6.00 6.00 Full -Time 2.00 2.00 Full -Time 3.00 3.00 Full -Time 19.00 19.00 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 1.00 1.00 Temporary 0.48 0.48 4.48 4.48 0.00 Page 31 38 CITY OF MUSKEGO FULL TIME EQUIVALENT POSITION SUMMARY BY DEPARTMENT (Total City permanent positions, not including elected, seasonal or temporary employees) BUDGETED FTE's 2023 2024 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 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 2.00 2.00 SHOP MECHANIC Full -Time 1.00 1.00 HIGHWAY PATROL Full -Time 13.00 13.00 ADMIN ASSISTANT Full -Time 0.50 0.50 19.50 19.50 0.00 LIBRARY LIBRARY DIRECTOR Full -Time 1.00 1.00 HEAD OF REFERENCE Full -Time 1.00 1.00 CIRCULATION SUPERVISOR Full -Time 1.00 1.00 ADMINISTRATIVE SERVICES ASSISTANT Full -Time 1.00 1.00 LIBRARIAN - ADULT & YOUNG ADULT Full -Time 2.00 2.00 LIBRARIAN-CHILDREN'S Full -Time 1.00 1.00 REFERENCE ASSISTANT Full -Time 1.00 1.00 REFERENCE ASSISTANT Part -Time 0.50 0.50 CHILDREN'S ASSISTANT Full -Time 1.50 1.50 LIBRARY AIDE Part -Time 3.50 3.50 LIBRARY SHELVER Part -Time 0.80 0.80 14.30 14.30 0.00 PW&D - RECREATION RECREATION MANAGER Full -Time 1.00 1.00 RECREATION PROGRAM SPECIALIST Full -Time 1.00 1.00 RECREATION COORDINATOR Temporary 0.00 0.50 2.00 2.50 0.50 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 119.74 120.84 1.10 Organizational/Wage structure updates in Finance, IT, Police, Planning, Public Works & Utility Departments; increase of 1.10 FTE's from adopted 2023 Budge to Proposed 2024 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 2024 that some Departments may share staff either formally or informally to make full use of existing staff. August 31 st, 2023 Page 32 39 CITY OF MUSKEGO General Fund Personnel Expenditures $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1, 000, 000 $(1,000,000) Public Safety Public Works Culture, Recreation & Consery & General Government Education Develo mnt ■2023 Adopted - $10,861,123 $1,151,640 $6,309,260 $1,783,898 $1,412,844 $203,481 ■2024Proposed -$11,666,514 $1,297,974 $6,792,267 $1,880,816 $1,492,412 $203,046 a Change - $805,391 $146,334 $483,007 $96,918 $79,568 $(435) 40 Page 33 SECTION 6 PROPOSED 2024 DEBT SERVICE BUDGETS 41 Page 34 CITY OF MUSKEGO DEBT SERVICE FUND SUMMARY PROPOSED 2024 BUDGET August 31, 2023 FUND ACTIVITY 1/1/2024 PRINCIPAL OTHER 12/31/2024 FUND BEGINNING & INTEREST SOURCES/ ENDING NUMBER FUND DESCRIPTION BALANCE REVENUES PAYMENTS (USES) BALANCE 301 GENERAL DEBT $233,4361 $2,242,5001 $3,379,3501 $1,228,8091 $325,395 42 Page 35 CITY OF MUSKEGO DEBT SERVICE FUND August 31, 2023 PROPOSED 2024 BUDGET 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 $ Change % Change ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2023 from 2023 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Budget Budget Actual Proiection Request Budget Budget Auoroval 301.07.00.00.4531 INTEREST ON INVESTMENTS $59,375 $8,534 $430 $502 $300 $300 $0 $2,000 $2,500 $2,200 733.33% $0 301.07.85.00.4001 GENERAL PROPERTY TAXES $2,139,345 $2,190,000 $2,240,000 $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 $1,444,690 $3,414,000 $0 $9,663,225 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.4537 PREMIUM ON DEBT ISSUANCE $0 $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 $190,355 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.20.85.00.8228 TRF FROM TIF #8 $154,180 $113,394 $61,810 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.20.85.00.8220 TRF FROM TIF RESIDUAL $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.20.85.00.8230 TRF FROM TID #10 $780,294 $1,893,956 $844,118 $1,019,003 $878,190 $878,190 $703,175 $837,078 $955,276 $77,086 8.78% $0 301.20.85.00.8231 TRF FROM TID #11 $142,572 $173,533 $173,533 $211,486 $173,533 $173,533 $198,533 $198,533 $173,533 $0 0.00% $0 301.20.85.00.8303 TRF FROM CDA LEASE DEBT $0 $0 $169,187 $0 $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 $0 $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 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 301.07.85.00.7001 PRINCIPAL $2,171,988 $4,221,977 $3,019,679 $2,815,916 $2,363,754 $2,363,754 $2,180,266 $2,363,754 $2,498,051 $134,297 5.68% $0 301.07.85.00.7002 INTEREST $1,843,100 $1,520,647 $1,293,787 $1,139,000 $927,218 $927,218 $493,405 $927,218 $881,299 ($45,919) -4.95% $0 301.07.85.00.7003 UNDERWRITER/DISCOUNT FEES $0 $22,948 $0 $156,560 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.7006 PAYMENT TO ESCROW AGENT/LEI` $1,550,000 $3,375,000 $0 $9,506,288 $0 $0 $0 $0 $0 $0 0.00% $0 301.07.85.00.7008 RADIO SYSTEM CAPITAL COSTS $9510 $9510 9 510 $9,512 $0 $0 $0 So $_0 So 0.00% So REVENUES Total $4,820,457 $7,893,417 $3,589,078 $13,424,571 $3,392,023 $3,392,023 $3,241,708 $3,377,611 $3,471,309 $79,286 2.34% So EXPENDITURES Total $5,574,598 $9,150,082 $4,322,976 $13,627,276 $3,290,972 $3,290,972 $2,673,671 $3,290,972 $3,379,350 $88,378 2.69% So GENERAL DEBT Total 754 141 ($1,256,665) 733 898 202 705 $101,051 $101,051 $568,037 $86,640 91 959 9 092 0.00% So FUND BALANCE: $2.340.Ofi5 $1.083.400 $349 SQSQ �14hJ� �LQs.9i4 S1 Q$ $Q1S�. S$ S2 $ 25 32 ,$212 44 207,11 % $Q 303.07.00.00.4531 INTEREST ON INVESTMENTS $10,109 $2,318 $0 $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 $210,000 $205,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 303.07.85.00.7001 PRINCIPAL - CDA $200,000 $200,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 303.07.85.00.7002 INTEREST - CDA $10,000 $5,000 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 303.30.00.00.9229 TRF TO TID #9 $0 $0 $296,747 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 303.30.00.00.9301 TRF TO GENERAL DEBT SERV $0 So $169,187 So $_0 $0 $0 So $_0 $0 #DIV/0! So REVENUES Total $220,109 $207,318 $_0 So $_0 $0 $0 So $_0 $0 #DIV/01 So EXPENDITURES Total 210 000 $205,00 $465,934 $0 $0 $0 $_0 So $0 $0 #DIV/0! So CDA LEASE DEBT Total $10,109 $2,318 465 934 LO $_0 $0 $_0 LO $_0 LO 0.00% LO FUND BALANCE: $ $Q440 $110 IQ1 $-0 $Q 0,000/ $Q S2 1.54Q,$_ 1 14 79 1 5 Q 4 1 $3 $ 2�1 441 2 43 Page 36 CITY OF MUSKEGO GENERAL LONG-TERM OBLIGATIONS ACCOUNT GROUP AS OF DECEMBER 31, 2023 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 12/31/22 ADDITIONS REDUCTIONS PAYMENTS 12/31/23 Taxable Bond - Refunding 0.35-1.90 01/18/22 4/l/22-31 4/1 & 10/1 Bond - Refunding 0.6-0.800 11/13/20 4/1/21-24 4/1 & 10/1 State Loan Trust Fund BCPL 3.750 07/31/19 3/15/20-29 3/15 Bond - Refunding 2.0-4.00 08/01/18 6/1/19-38 6/1 & 12/1 Bond - Refunding 2.0-4.00 10/22/13 4/l/14-31 4/1 & 10/1 Note 2.0-3.125 10/22/13 4/1/14-23 4/1 & 10/1 TOTAL LONG-TERM INDEBTEDNESS DEBT LIMIT — 2023 Equalized Value of Taxable Property within City's Jurisdiction 5% Limit Debt Limit as of December 31, 2023 Total General Obligation Debt Outstanding at December 31, 2023 Total General Obligation Utility Debt Outstanding at December 31, 2023 Available Debt Capacity for 2023 9,663,225 9,570,348 0 0 154,275 9,416,073 3,414,000 1,763,000 0 0 846,000 917,000 1,444,690 1,051,134 0 0 134,115 917,019 22,780,000 19,670,000 0 0 555,000 19,115,000 11,805,000 490,875 0 0 490,875 0 885,000 183,488 0 0 183,488 0 49,991,915 32,728,845 0 0 0 0 2,363,753 0 30,365,092 $4,788,855,500 $30,365,092 $1,438,925 $207,638,758 86.72° Page 37 44 CITY OF MUSKEGO General Obligation Total Debt Service Payments 375007000 3,000,000 2,500,000 270007000 1,500,000 1,000,000 500, 000 0 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 ■Principal 2,498,051 1,615,060 1,649,173 1,833,815 1,793,958 1,889,061 1,750,825 1,830,150 1,950,000 2,050,000 2,130,000 2,215,000 2,295,000 2,385,000 2,480,000 ■Interest 881,299 849,645 820,086 782,933 742,027 701,688 658,371 615,693 553,013 473,013 389,413 309,434 233,328 146,900 49,600 Wotal 3,379,350 2,464,704 2,469,259 2,616,747 2,535,985 2,590,750 2,409,196 2,445,843 2,503,013 2,523,013 2,519,413 2,524,434 2,528,328 2,531,900 2,529,600 Note: Payments continue through 2038 and include past TID related debt (approximately 3.87% of total debt). 45 Page 38 SECTION 7 PROPOSED 2024 SPECIAL REVENUE BUDGETS 46 Page 39 CITY OF MUSKEGO SPECIAL REVENUE FUNDS SUMMARY PROPOSED 2024 BUDGET September 8, 2023 PROJECTED FUND ACTIVITY FUND NUMBER FUND DESCRIPTION PAGE # 1 /1 /2024 BEGINNING BALANCE REVENUES EXPENSES OTHER SOURCES/ (USES) 12/31 /2024 ENDING BALANCE 202 PARK DEDICATION FUND 40 241,954 212,360 462,000 75,000 67,314 203 PARK IMPROVEMENT FUND 40 89,170 10,000 0 0 99,170 205 REFUSE & RECYCLING 41 980,049 1,542,500 1,647,960 0 874,588 206 REVOLVING LOAN 41 218,380 7,131 0 0 225,512 207 EPI/FUTURE PARKLAND STANDING COMMITTEE 42 140,139 11,750 3,250 0 148,639 210 LANDFILL 42 1,518,104 2,079,975 55,000 1,775,000 1,768,079 214 WELL TESTING RESERVE 42 716,736 7,500 0 0 724,236 215 LAND & OPEN SPACE CONSERVATION 43 350,612 213,500 195,070 100,000 269,042 216 STORM WATER 43 12,853 200,550 143,432 0 69,972 220 RESIDUAL TIF/CAPITAL IMPROVEMENT 44 90,395 2,830 0 0 93,224 228 TID #8 - FREEDOM SQUARE 44 0 0 0 0 0 229 TID #9 - CDA 44 0 0 0 0 0 230 TID #10 - MOORLAND GATEWAY 44 0 944,710 99,150 955,276 109,716 231 TID #11 - PARKLAND TOWNE CENTER 45 0 280,000 81,467 198,533 0 263 PARK ARTHUR BASEBALL FIELD 45 63,450 55,000 31,997 0 86,454 270 COMPENSATED ABSENCES FUND 45 1,783,293 10,000 163,975 50,000 1,679,318 280 ARPA FUNDING 45 2,630,007 0 2,630,007 0 0 Total: $6,205,136 $5,577,806 $2,883,301 ($2,903,809) $5,995,832 47 Page 40 CITY OF MUSKEGO SPECIAL REVENUE FUNDS September 8, 2023 PROPOSED 2024 BUDGET 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 S Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD Annual Department from 2023 from 2023 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Bud2et Budge Actual Projection Request Bud2et Budect Approval PARK DEDICATION: 202.08.94.74.4157 STEWARDSHIP $0 $228,220 $0 $86,477 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.4531 INTEREST ON INVESTMENTS $1,980 $639 $88 $325 $300 $300 $0 $500 $500 $200 66.67% $0 202.08.94.74.4537 PARKS DEPT-WATER BUGS PYMT $7,612 $5,570 $1 $0 $1 $1 $0 $0 $0 ($1) -100.00% $0 202.08.94.74.4538 BB FIELD SPONSOR/REIMB/RENT $37,425 $22,580 $28,200 $11,905 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.4350 BOAT LAUNCH LAKE DENOON $3,293 $3,694 $2,179 $2,121 $3,000 $3,000 $1,097 $2,500 $2,250 ($750) -25.00% $0 202.08.94.74.4351 BOAT LAUNCH DURHAM $1,192 $1,534 $936 $606 $1,000 $1,000 $678 $750 $725 ($275) -27.50% $0 202.08.94.74.4352 BOAT LAUNCH LAKE ACCESS $335 $391 $385 $391 $385 $385 $324 $385 $385 $0 0.00% $0 202.08.94.74.4353 BOXHORN LEASE $6,897 $6,670 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.4355 BOAT LAUNCH BOXHORN $4,292 $6,744 $3,385 $4,728 $4,750 $4,750 $2,518 $3,000 $3,500 ($1,250) -26.32% $0 202.08.94.74.4540 PARK ARTHUR USE FEES $0 $0 $0 $10,650 $0 $0 $600 $0 $0 $0 #DIV/O! $0 202.08.94.74.4552 DONATIONS/MISC REIMB $2,080 $46,219 $5,200 $41,347 $5,000 $5,000 $63,561 $102,500 $5,000 $0 0.00% $0 202.08.94.74.4560 LANDFILL HOST FEES $197,097 $206,625 $356,308 $208,140 $150,000 $150,000 $151,588 $275,000 $200,000 $50,000 33.33% $0 202.08.94.74.4602 FESTIVAL RENT $750 $900 $1 $1 $1 $1 $0 $0 $0 ($1) -100.00% $0 202.20.00.00.8210 TRANSFER FROM LANDFILL FUND $0 $250,000 $250,000 $319,000 $145,000 $145,000 $145,000 $145,000 $75,000 ($70,000) -48.28% $0 202.20.00.00.8220 TRF FROM CAP IMPROV/TIF RESIDU $0 $0 $230,000 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.6528 PARKS - IDLE ISLE BOAT ACCESS $0 $0 $3,338 $25,022 $0 $0 $3,960 $4,000 $0 $0 #DIV/0! $0 202.08.94.74.6530 PARKS - PARK ARTHUR $81,444 $16,509 $796,402 $93,404 $10,500 $10,500 $16,785 $41,000 $0 ($10,500) -100.00% $0 202.08.94.74.6531 PARKS - BB FIELD PREP/RENO $62,420 $41,185 $29,425 $9,775 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.6532 PARKS - LITTLE MUSKEGO LAKE $17,687 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.6533 PARKS - ATHLETIC FIELDS $0 $0 $230,000 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.6537 PARKS - LEE HUBKA PARK $16,410 $0 $0 $0 $0 $0 $0 $0 $50,000 $50,000 #DIV/O! $0 202.08.94.74.6538 PARKS - TOWN HALL $490 $53,293 $20,000 $6,475 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.6541 PARKS - MOORLAND SKATE BOARD $0 $0 $0 $18,500 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.6570 PARKS - HORN PARK $0 $5,646 $5,500 $5,309 $7,000 $7,000 $0 $0 $7,000 $0 0.00% $0 202.08.94.74.6571 PARKS - DENOON PARK $0 $2,150 $2,500 $8,790 $4,000 $4,000 $3,207 $3,300 $4,000 $0 0.00% $0 202.08.94.74.6572 PARKS - BLUHM PARK $997 $7,913 $7,070 $38,284 $7,500 $7,500 $6,589 $6,600 $11,500 $4,000 53.33 % $0 202.08.94.74.6573 PARKS - OFF ROAD TRAILS $11,318 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.6575 PARKS-KURTHPARK $49,180 $2,150 $1,780 $10,566 $4,500 $4,500 $4,800 $4,800 $4,500 $0 0.00% $0 202.08.94.74.6576 PARKS - VETERANS MEMORIAL $0 $0 $0 $250,826 $425,000 $425,000 $269,856 $270,000 $50,000 ($375,000) -88.24% $0 202.08.94.74.6577 PARKS - JENSEN PARK $0 $2,150 $2,500 $15,285 $3,000 $3,000 $3,229 $3,229 $3,000 $0 0.00% $0 202.08.94.74.6578 PARKS - MANCHESTER $0 $0 $88,028 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.6579 PARKS -IDLE ISLE $57,280 $39,948 $6,414 $30,640 $0 $0 $1,355 $1,400 $150,000 $150,000 #DIV/0! $0 202.08.94.74.6581 PARKS - LIONS $1,585 $0 $1,677 $41,743 $0 $0 $0 $0 $35,000 $35,000 #DIV/O! $0 202.08.94.74.6582 PARKS - SCHMIDT $3,690 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 202.08.94.74.6584 PARKS - OTHER EXPENSES $40,867 $17,686 $22,401 $18,063 $15,000 $15,000 $7,060 $15,000 $32,000 $17,000 113.33 % $0 202.08.94.74.6585 PARKS-BOXHORN $0 $0 $0 $0 $0 $0 $0 $0 $115,000 $115,000 #DIV/O! $0 202.08.94.74.6586 PARKS - MOORLAND $1,322 $0 $0 $0 $25,000 $25,000 $93,863 $95,000 $0 ($25,000) -100.00% $0 202.08.94.74.6589 PARKS - MMSD GREEN INFRASTRUCT $0 $228,220 $0 $00 $0 $00 $0 So $0 $0 #DIV/01 $00 REVENUES Total $262,952 $779,787 $876,684 $685,691 $309,437 $309,437 $365,366 $529,635 $287,360 22 077 -7.13% LO EXPENDITURES Total $344,689 $416,849 $1,217,035 $572,681 $501,500 $501,500 410 705 $444,329 $462,000 $39 500 -7.88% So PARK DEDICATION Total 81 737 362 938 340 351 113 010 192 063 192 063 45 338 85 306 174 640 17 423 -9.07 % So FUND BALANCE: 21 1 $@3 Q8 15 4 �4Q 1212 111 1 241$54 $ i14 2 1 67,74% $Q Note. $37,000 is reserved for future lauch related maintenance. PARKIMPROVEMENT: 203.08.94.74.4427 PARK - SUBDIVIDER FEES $131,248 $30,096 $28,215 $116,982 $0 $0 $59,058 $50,000 $10,000 $10,000 #DIV/O! $0 203.08.94.74.4531 INTEREST ON INVESTMENTS $3,265 $1,118 $149 $411 $0 $0 $0 $0 $0 $0 #DIV/O! $0 203.30.00.00.9210 TRF TO LANDFILL $0 $0 $0 $340,000 $0 $0 $0 $0 $0 $0 #DIV/O! $0 203.08.94.74.6501 PARKS - PROJECTS $13,398 $0 $0 $0 $0 $0 $0 So $0 $0 #DIV/O! $00 REVENUES Total $134,513 $31,214 28 364 $117,393 $_0 L $59,058 $50,000 10 000 $10,000 #DIV/01 LO EXPENDITURES Total $13,398 $0 $0 $340,000 $0 $0 $0 So $_0 $0 0.00% So PARK IMPROVEMENT Total $121,114 $31,214 28 364 222 607 $_0 L $59,058 $50,000 10 000 $10,000 #DIV/01 LO FUND BALANCE: 4� $Q 48 Page 41 CITY OF MUSKEGO SPECIAL REVENUE FUNDS September 8, 2023 PROPOSED 2024 BUDGET 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 S Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD .Annual Department from 2023 from 2023 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Bud2et Budge Actual Projection Request Bud2et Budect Approval REFUSE & RECYCLING: 205.03.00.00.4137 RECYCLING GRANT FUNDS $11,536 $0 $73,238 $79,550 $80,000 $80,000 $85,795 $85,795 $80,000 $0 0.00% $0 205.03.00.00.4339 RECYCLING -CURBSIDE USER CHARGE $346,320 $348,492 $350,773 $457,587 $465,000 $465,000 $229,616 $465,000 $470,000 $5,000 1.08% $0 205.03.00.00.4531 INTEREST INCOME $19,461 $5,035 $567 $2,047 $1,100 $1,100 $0 $4,000 $4,500 $3,400 309.09% $0 205.03.00.00.4552 WASTE MANAGEMENT FEES $93,377 $83,566 $90,562 $92,914 $80,000 $80,000 $51,143 $90,000 $90,000 $10,000 12.50% $0 205.03.00.00.4810 RECYCLING PENALTY $2,124 $400 $223 $3,587 $1,000 $1,000 $1,550 $2,500 $1,000 $0 0.00% $0 205.03.00.00.5101 SALARIES & WAGES $97,000 $92,746 $97,461 $106,897 $141,608 $141,608 $17,758 $108,059 $147,637 $6,030 4.26% $0 205.03.00.00.5102 OVERTIME -RECYCLING $0 $118 $39 $9,003 $181 $181 $164 $272 $3,105 $2,924 1613.90% $0 205.03.00.00.5151 UNIFORM ALLOWANCE $0 $0 $0 $0 $0 $0 $0 $0 $25 $25 #DIV/0! $0 205.03.00.00.5201 FICA $7,357 $7,037 $7,407 $8,796 $10,985 $10,985 $1,346 $8,129 $11,567 $582 5.29% $0 205.03.00.00.5202 PENSION $6,001 $5,587 $6,338 $7,496 $9,174 $9,174 $1,219 $7,426 $10,057 $883 9.62% $0 205.03.00.00.5203 HEALTH INSURANCE $13,689 $12,551 $13,748 $16,837 $24,875 $24,875 $2,842 $24,343 $36,850 $11,974 48.14% $0 205.03.00.00.5204 LIFE INSURANCE $223 $270 $313 $336 $462 $462 $69 $304 $408 ($54) -11.78% $0 205.03.00.00.5229 HEALTH INS. ALLOWANCE $768 $848 $1,130 $742 $1,806 $1,806 $175 $1,308 $430 ($1,376) -76.20% $0 205.03.00.00.5702 RECYCLING - SUPPLIES $0 $847 $872 $925 $1,000 $1,000 $993 $1,000 $1,000 $0 0.00% $0 205.03.00.00.5704 OTHER SUPPLIES/EXP- RECYCLING $838 $668 $0 $0 $1,500 $1,500 $0 $0 $0 ($1,500) -100.00% $0 205.03.00.00.5805 ATTORNEY SERVICES $0 $0 $0 $0 $1,000 $1,000 $0 $0 $0 ($1,000) -100.00% $0 205.03.00.00.5820 RECYCLING - OUTSIDE SERVICES $316,466 $332,406 $505,876 $526,029 $530,000 $530,000 $317,104 $540,000 $545,000 $15,000 2.83% $0 205.03.00.00.6001 NOTICES AND PUBLICATIONS $5,049 $0 $0 $5,060 $2,500 $2,500 $0 $2,500 $2,500 $0 0.00% $0 205.03.00.00.6056 OUTSIDE SERVICES - YARD WASTE $17,429 $21,497 $18,451 $14,742 $28,000 $28,000 $12,684 $23,000 $25,000 ($3,000) -10.71% $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 REIMB $0 $0 $0 $50,000 $50,000 $50,000 $0 $50,000 $50,000 $0 0.00% $0 205.03.30.00.4339 REFUSE - CURBSIDE USER CHRG $671,873 $677,716 $681,937 $889,662 $890,000 $890,000 $446,424 $890,000 $892,000 $2,000 0.22% $0 205.03.30.00.4810 REFUSE PENALTY $8,970 $5,180 $4,467 $6,850 $4,500 $4,500 $3,010 $4,500 $5,000 $500 11.11% $0 205.03.30.00.5101 SALARIES AND WAGES $22,904 $25,418 $21,002 $23,753 $28,836 $28,836 $16,843 $26,448 $30,011 $1,176 4.08% $0 205.03.30.00.5102 OVERTIME -REFUSE $0 $137 $39 $72 $0 $0 $129 $0 $51 $51 #DIV/0! $0 205.03.30.00.5201 FICA $1,781 $1,973 $1,666 $1,851 $2,344 $2,344 $1,277 $2,006 $2,333 ($11) -0.49% $0 205.03.30.00.5202 PENSION $1,502 $1,716 $1,424 $1,552 $1,961 $1,961 $1,154 $1,813 $2,074 $113 5.79% $0 205.03.30.00.5203 HEALTH INSURANCE $2,974 $3,288 $1,255 $1,965 $1,718 $1,718 $2,311 $3,407 $8,855 $7,137 415.47% $0 205.03.30.00.5204 LIFE INSURANCE $100 $74 $77 $93 $123 $123 $67 $102 $128 $6 4.54% $0 205.03.30.00.5229 HEALTH INS. ALLOWANCE $768 $848 $886 $742 $1,806 $1,806 $175 $308 $430 ($1,376) -76.20% $0 205.03.30.00.5704 OTHER SUPPLIES & EXPENSES $5,887 $4,535 $5,323 $6,523 $5,500 $5,500 $4,776 $5,000 $5,500 $0 0.00% $0 205.03.30.00.5820 CONTRACTED SERVICES $561,560 $578,462 $697,910 $741,247 $715,000 $715,000 $436,966 $750,000 $755,000 $40,000 5.59% $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% So REVENUES Total $1,153,660 $1,120,390 $1,201,766 $1,532,196 1 521 600 $1,521,600 817 539 $1,541,795 $1,542,500 $20,900 1.37% So EXPENDITURES Total $1,072,297 $1,101,025 $1,391,217 $1,534,662 $1,570,378 $1,570,378 $823,050 $1,565,424 $1,647,960 $77,582 0.00% So REFUSE & RECYCLING Total $81,363 $19,365 189 451 $( 2,466) $48 778 48 778 5 511 23 629 105 460 56 682 116.20% So FUND BALANCE: 51.17fi-230 $1.195.595 $1.00fi.144 $1.003.fi7R $Q$$ 4Q¢Q. $Q$$ ¢Q $QQ$�4. $Q$Q Q4 S$i4 �88 (5113.R171 -11,52% $Q REVOLVING LOAN: 206.06.00.00.4141 WDF GRANT $320,000 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.06.00.00.4530 INTEREST ON NOTES $3,164 $2,753 $2,316 $1,871 $1,412 $1,412 $943 $1,436 $1,131 ($281) -19.87% $0 206.06.00.00.4531 INTEREST ON INVESTMENTS $4,886 $1,404 $904 $3,532 $750 $750 $6,836 $10,000 $6,000 $5,250 700.00% $0 206.06.00.00.6056 OTHER EXPENSE $90 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.06.00.00.6057 ADMINISTRATIVE CHARGES $430 $40 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 206.30.00.00.9410 IRE TO CAPITAL EQUIP FUND $0 $-0 $400,000 So $-0 So $-0 So $-0 $-0 #DIV/0! So REVENUES Total $328,051 $4,156 $3,220 $5,403 $2,162 $2,162 $7,779 $11,436 7 131 $4,969 229.86% So EXPENDITURES Total $430 $40 $400,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $00 REVOLVING LOAN Total $327,621 $4,116 396 780 5 403 $2,162 $2,162 $7,779 $11,436 7 131 $4,969 229.86% LO FUND BALANCE: 5 4 2 5 21 2 1 41 $2Q¢ 44 2 1 2 1 214 2 21 22 12 1 4 1 9 44% $4 49 Page 42 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2024 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 210.03.00.00.5816 LANDFILL OVERSITE AUDIT 210.03.00.00.6057 ADMINISTRATIVE CHARGES 210.30.00.00.9202 TRANSFER TO PARK DEDICATION 210.30.00.00.9216 TRANSFER TO STORMWATER FUND 210.30.00.00.9401 TRF TO CAPITAL PROJECTS FUND 210.30.00.00.9410 TRF TO CAPITAL EQUIP FUND REVENUES Total EXPENDITURES Total LANDFILL Total FUND BALANCE: WELL TESTING RESERVE: 214.01.00.00.4531 INTEREST ON INVESTMENTS 214.01.00.00.4560 LANDFILL HOST FEES REVENUES Total EXPENDITURES Total WELL TESTING RESERVE Total FUND BALANCE: September 8, 2023 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 $ Change % Change 2022 Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD .Annual Department from 2023 from 2023 COW Actual Actual Actual Actual Bud2et Budge Actual Projection Request Bud2et Budect Approval $491 $110 $13 $360 $25 $25 $641 $1,500 $1,750 $1,725 6900.00% $0 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $10,000 $0 0.00% $0 $1,490 $1,045 $1,100 $1,370 $1,200 $1,200 $850 $1,600 $1,750 $550 45.83% $0 1,50 $1,500 1500 $1,500 1500 $1,500 750 $1,500 1500 $D 0.00% $0 10 491 $10,110 10 013 $10,360 10 025 $10,025 $10,641 $11,500 11 750 $1,725 17.21% $a 2 990 $2545 $2600 $2,870 2 700 $2,700 1 600 $3 100 3 250 $550 20.37 % S0 7 501 $7,565 $7,413 $7,490 7 325 $7,325 $9,041 $8,400 8 500 $1,175 16.04% $D 7,24% $4 $17,638 $0 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 2 253 $0 $_0 $0 $_0 $0 $_0 $-0 $00 #DIV/01 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 17 638 $2,253 $D $O $D $0 $D $D $D $D #DIV/01 $17 638 2 253 $0 $0 $0 $0 $-0 $0 $-0 $-0 #DIV/01 SO $0 SO $0 SO $0 so $0 $0 11911 Ln $51,933 $12,869 $1,208 $2,587 $3,000 $3,000 $0 $5,000 $10,000 $7,000 233.33% $56,969 $59,248 $61,618 $64,083 $66,643 $66,643 $0 $66,643 $69,975 $3,332 5.00% $1,576,779 $1,653,003 $1,050,467 $1,665,116 $1,750,000 $1,750,000 $1,437,481 $2,200,000 $2,000,000 $250,000 14.29% $0 $0 $0 $340,000 $0 $0 $0 $0 $0 $0 #DIV/0! $0 $0 $0 $20,544 $0 $0 $0 $0 $0 $0 #DIV/0! $48,880 $44,813 $46,537 $40,601 $50,000 $50,000 $23,105 $45,000 $50,000 $0 0.00% $5,000 $4,000 $5,000 $5,000 $5,000 $5,000 $2,500 $5,000 $5,000 $0 0.00% $0 $250,000 $250,000 $319,000 $145,000 $145,000 $145,000 $145,000 $75,000 ($70,000) -48.28% $0 $0 $0 $0 $50,000 $50,000 $50,000 $50,000 $200,000 $150,000 300.00% $0 $0 $1,075,073 $0 $0 $0 $0 $0 $0 $0 #DIV/0! 2 100 000 $400,00 $1,665,279 $1,900,000 $1,770,000 $1,770,000 $1,770,000 $1,770,000 $1,500,000 270 000 -15.25% 1 685 681 $1,725,120 1 113 293 $2,092,330 1 819 643 $1,819,643 $1,437,481 $2,271,643 $2,079,975 $260,332 14.31 % $2,153,880 $698,813 $3,041,889 $2,264,601 $2,020,000 $2,020,000 $1,990,605 $2,015,000 $1,830,000 190 000 -9.41% 468 199 1 026 307 ($1,928,597) 172 271 200 357 200 357 553 125 256 643 $249,975 $450,332 -224.76% $2,336,022 $3,362.329 $1,433,732 $1,261,461 $1.03fi.999 $1.03fi.999 70$ 8,336 $1,518.104 $1,768,079 $7�1 0$ 70,50% $15,391 $3,529 $426 $1,943 $800 $800 $0 $5,000 $7,500 $6,700 837.50% $0 Lo $D $a $D $0 $0 Lo $D $D #DIV/0! 15 391 $3,529 426 $1,943 800 800 $D $5,000 7 500 $6,700 837.50% $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 0.00% 15 391 $3,529 426 $1,943 800 800 $D $5,000 7 500 $6,700 837.50% $705,83R $709,367 $709,793 $711.736 11 4 11 4 $711,736 $716,736 $724,236 12 1 1° $0 So $D So L$9 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 So So $D So Lo $0 $D $D $D $0 Page 43 50 CITY OF MUSKEGO SPECIAL REVENUE FUNDS September 8, 2023 PROPOSED 2024 BUDGET 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD .Annual Department from 2023 from 2023 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Bud2et Budge Actual Projection Request Bud2et Budect Approval CONSERVATION: 215.06.00.00.4138 STEWARDSHIP GRANT $0 $18,200 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 215.06.00.00.4140 CONSERVATION GRANTS $3,600 $0 $6,451 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 215.06.00.00.4430 CONSERVATION FEE $11,960 $21,249 $21,600 $21,859 $15,000 $15,000 $9,767 $15,000 $10,000 ($5,000) -33.33% $0 215.06.00.00.4431 TRAIL FEE $4,215 $1,500 $1,020 $3,810 $1,000 $1,000 $1,890 $2,000 $1,500 $500 50.00% $0 215.06.00.00.4531 INTEREST ON INVESTMENTS $6,746 $1,906 $271 $1,352 $750 $750 $0 $2,500 $2,000 $1,250 166.67% $0 215.06.00.00.4542 MISC REIMBURSEMENT/DONATIONS $6,094 $5,443 $451 $250 $0 $0 $0 $0 $0 $0 #DIV/O! $0 215.06.00.00.4553 LAND SALES $0 $0 $63,420 $0 $0 $0 $0 $0 $0 $0 #DIV/O! $0 215.06.00.00.4560 LANDFILL HOST FEES $197,097 $206,625 $156,308 $208,140 $150,000 $150,000 $75,794 $250,000 $200,000 $50,000 33.33% $0 215.06.00.00.5101 SALARIES AND WAGES $12,432 $12,000 $14,445 $12,310 $97,442 $97,442 $58,909 $90,137 $100,607 $3,165 3.25% $0 215.06.00.00.5201 FICA TAX $951 $918 $1,105 $942 $7,454 $7,454 $4,415 $6,745 $7,696 $242 3.25% $0 215.06.00.00.5202 PENSION FUND $0 $0 $0 $0 $5,424 $5,424 $3,546 $0 $5,713 $289 5.32% $0 215.06.00.00.5203 HEALTHINSURANCE $0 $0 $0 $0 $9,318 $9,318 $7,171 $0 $10,757 $1,439 15.44% $0 215.06.00.00.5204 LIFE INSURANCE $0 $0 $0 $0 $438 $438 $312 $0 $557 $119 27.25% $0 215.06.00.00.5302 GASOLINE/OIL/MILEAGE $1,473 $1,158 $1,253 $2,025 $2,000 $2,000 $1,786 $2,500 $3,000 $1,000 50.00% $0 215.06.00.00.5303 CONFERENCES & SPECIAL EVENTS $426 $841 $253 $456 $700 $700 $821 $821 $1,000 $300 42.86% $0 215.06.00.00.5305 DUES & MEMBERSHIPS $0 $360 $445 $535 $500 $500 $175 $500 $500 $0 0.00% $0 215.06.00.00.5601 TELEPHONE REIMB $120 $120 $120 $120 $120 $120 $80 $120 $240 $120 100.00% $0 215.06.00.00.5704 OTHER SUPPLIES & EXPENSES $5,464 $2,597 $3,479 $4,444 $5,000 $5,000 $2,184 $3,500 $5,000 $0 0.00% $0 215.06.00.00.5801 PROFESSIONAL SERVICES $2,510 $1,870 $1,921 $2,040 $2,000 $2,000 $1,408 $2,000 $2,000 $0 0.00% $0 215.06.00.00.6008 CONSERVANCY MANAGEMENT $19,856 $40,909 $43,626 $28,996 $40,000 $40,000 $28,609 $40,000 $40,000 $0 0.00% $0 215.06.00.00.6009 URBAN FORESTRY MGMT $7,500 $14,851 $14,838 $14,543 $15,000 $15,000 $1,736 $15,000 $15,000 $0 0.00% $0 215.06.00.00.6010 LAND PURCHASES $0 $0 $0 $0 $400,000 $400,000 $0 $200,000 $0 ($400,000) -100.00% $0 215.06.00.00.6057 ADMINISTRATIVE CHARGES $3,000 $2,000 $3,000 $3,000 $3,000 $3,000 $1,500 $3,000 $3,000 $0 0.00% $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% SO REVENUES Total $229,711 $254,922 $249,523 $235,411 $166,750 $166,750 87 451 $269,500 213 500 $46,750 28.04% SO EXPENDITURES Total $153,732 $177,624 184 485 $169,411 $688,396 $688,396 212 652 $464,323 $295,070 393 325 0.00% SO CONSERVATION Total $75,979 $77,298 $65,037 $66,000 521 646 521 646 125 201 194 823 81 570 440 075 -84.36% LO FUND BALANCE: $337,099 $414,397 $479,435 $545,435 1 4 1 4 $420,234 $350,612 $269,042 $ ¢�7 1651,01% $0 STORM WATER: 216.01.00.00.4531 INTEREST ON INVESTMENTS $6,789 $1,373 $125 $370 $300 $300 $0 $500 $550 $250 83.33% $0 216.20.00.00.8210 TRANSFER FROM LANDFILL FUND $0 $0 $0 $0 $50,000 $50,000 $50,000 $50,000 $200,000 $150,000 300.00°% $0 216.08.00.00.5101 SALARIES AND WAGES $17,182 $17,835 $18,921 $19,329 $19,821 $19,821 $12,971 $20,176 $20,595 $774 3.90% $0 216.08.00.00.5201 FICA $1,256 $1,297 $1,374 $1,399 $1,516 $1,516 $939 $1,456 $1,576 $59 3.90% $0 216.08.00.00.5202 PENSION $1,126 $1,204 $1,275 $1,259 $1,348 $1,348 $882 $1,372 $1,421 $73 5.43% $0 216.08.00.00.5203 HEALTH INSURANCE $4,270 $4,387 $4,566 $4,760 $3,998 $3,998 $3,204 $4,942 $4,806 $808 20.21% $0 216.08.00.00.5204 LIFE INSURANCE $23 $29 $30 $32 $33 $33 $22 $34 $33 $1 2.39% $0 216.08.00.00.6503 URBAN RURAL DRAINAGE $0 $63,577 $0 $93,008 $100,000 $100,000 $0 $25,000 $100,000 $0 0.00% $0 216.08.00.00.6557 NR 216 COMPLIANCE MS4 $12,381 $10,484 9 791 $10,127 $15,000 $15,000 4 805 $15,000 15 000 $-0 0.00% SO REVENUES Total $6,789 $1,373 125 370 $50,300 $50,300 50 000 $50,500 200 550 $150,250 298.71% SO EXPENDITURES Total $36,238 $98,812 $35,957 $129,91 $141,717 $141,717 $22,823 $67,980 143 432 $1,715 0.00% SO STORM WATER Total 29 449 97 439 35 832 129 543 91 417 91 417 27 177 17 480 57 118 $148,535 -162.48% LO FUND BALANCE: $293,147 $195,708 $159,876 $30,333 $�ty6 $¢ 64 $57,510 $12,853 $69,972 982,31% $0 51 Page 44 CITY OF MUSKEGO SPECIAL REVENUE FUNDS September 8, 2023 PROPOSED 2024 BUDGET 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD .Annual Department from 2023 from 2023 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Bud2et Budge Actual Projection Request Bud2et Budect Approval RESIDUAL TIF: 220.01.00.00.4530 INTEREST ON NOTES/CLOSING COST $3,960 $3,581 $3,074 $2,274 $2,215 $2,215 $919 $1,567 $330 ($1,885) -85.12% $0 220.01.00.00.4531 INTEREST ON INVESTMENTS $16,874 $2,608 $243 $927 $750 $750 $0 $2,000 $2,500 $1,750 233.33% $0 220.20.00.00.8228 CLOSE TID - CITY DIST TRF $0 $0 $19,097 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.20.00.00.8229 CLOSE TID - CITY DIST TRF $0 $0 $467,272 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.30.00.00.9101 TRF TO GF - CAP IMPROV $0 $54,500 $0 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.30.00.00.9202 TRF TO PARK DEDICATION $0 $0 $230,000 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 220.30.00.00.9410 TRF TO CAPITAL EQUIP FUND Mo L $495,000 So $370,000 $370,000 370 000 $370,000 370 000 -100.00% So REVENUES Total $20,834 $6,189 $489,686 $3,201 $2,965 $2,965 919 $3,567 $2,830 $1,750 59.02% So EXPENDITURES Total $0 $54,500 725 000 So $370,000 $370,00 $370,000 $370,000 $0 370 000 0.00% So RESIDUAL TIF Total $20,834 48 311 235 314 3 201 367 035 367 035 369 081 366 433 2 830 $371,750 -101.28% LO FUND BALANCE: $737,252 $688,941 $453,627 $456,828 $$2 TZTZ L7 $87,747 $90,395 $93,224 3,84% $0 TID #8: 228.01.00.00.4001 TIF #8 GENERAL PROPERTY TAX $154,529 $113,692 $131,852 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.01.00.00.4122 ST AID EXMPT COMPUTER REPLACMT $3,552 $3,552 $3,552 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.01.00.00.5810 AUDIT & SPECIAL A/C SERV $3,900 $3,850 $5,116 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.01.00.00.6065 CLOSE TID - DISTRICT DIST $0 $0 $49,380 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.30.00.00.9301 TRF TO DEBT SERVICE $154,180 $113,394 $61,810 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 228.30.00.00.9220 CLOSE TID - CITY DIST TRF $0 $0 $19,097 $0 $0 $0 $0 So $0 $0 #DIV/0! $00 REVENUES Total $158,080 $117,24 $135,404 $0 $0 $0 $0 So $0 $0 #DIV/01 So EXPENDITURES Total $158,080 $117,244 135 404 $-0 $-0 $0 $-0 So $-0 $-0 0.00% LO TID #8 Total $0 $00 $0 $00 $0 $00 $0 $00 $0 $0 0.00% $00 FUND BALANCE: Mo Lo LO Lo $0 Lo 5-0 Lo 5-0 $0 Q,QQLn Lo TID #9: 229.01.00.00.4001 TIF #9 GENERAL PROPERTY TAX $408,764 $419,078 $437,924 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.01.00.00.4122 ST AID EXEMPT COMPUTER REPLACE $3,682 $3,682 $3,682 $0 $0 $0 $0 $0 $0 $0 #DN/0! $0 229.20.00.00.8303 TID CLOSING - DEBT SERV TRF $0 $0 $296,747 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $3,900 $3,850 $13,202 $0 $0 $0 $0 $0 $0 $0 #DN/0! $0 229.01.00.00.6065 CLOSE TID - DISTRICT DIST $0 $0 $1,199,659 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.30.00.00.9220 CLOSE TID - CITY DIST TRF $0 $0 $467,272 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 229.30.00.00.9265 TRF TO CDA FUND $210,000 $205,000 $0 $0 $0 $0 $0 So $-0 $0 #DIV/0! So REVENUES Total $412,446 $422,759 $738,353 $0 $0 $0 $0 So $-0 $-0 #DIV/01 So EXPENDITURES Total $213,900 $208,850 $1,680,132 LO li0 so li0 LO li0 $-0 0.00% So TID #9 Total $198,546 $213,909 941 778 $00 $00 $00 $-0 So $-0 $0 #DIV/0! So FUND BALANCE: 72$ 7,869 94$ 1,778 L0 Lo L0 Lo L0 Lo L0 $0 #DrV/0; L0 TID #10: 230.01.00.00.4001 TIF #10 GENERAL PROPERTY TAX $1,120,966 $948,843 $944,363 $959,765 $960,000 $960,000 $914,469 $914,469 $920,000 ($40,000) -4.17% $0 230.01.00.00.4122 COMPUTER/PERS PROP STATE AID $2,950 $2,950 $2,950 $24,710 $24,750 $24,750 $24,710 $24,710 $24,710 ($40) -0.16% $0 230.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $3,900 $3,850 $5,150 $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 $4,046 $3,176 $0 $0 $0 $0 $0 $0 #DIV/0! $0 230.08.91.19.6520 DEVELOPER INCENTIVES $0 $0 $94,000 $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 $780,294 $1,893,95 $844,118 $1,019,003 $885,600 $885,600 703 175 $703,175 $955,276 $69,676 7.87% So REVENUES Total $1,123,916 $951,794 947 314 $984,475 $984,750 $984,750 939 179 $939,179 $944,710 40 040 -4.07% So EXPENDITURES Total $784,194 $1,897,806 947 314 $1,121,329 984 750 $984,750 797 325 $802,325 $1,054,426 $69,676 0.00% So TID #10 Total $339,722 946 012 $-0 136 854 $-0 L $141,854 $136,854 109 716 109 716 #DN/01 LO FUND BALANCE: $946,014 $2 $1 $13( 6,854) $0 $0 $5y00 ($0) $10( 9,716) ($109,7161 D r $0 52 Page 45 CITY OF MUSKEGO SPECIAL REVENUE FUNDS PROPOSED 2024 BUDGET September 8, 2023 2024 2024 2019 2020 2021 2022 2023 2023 8/31 2023 2024 $ Change % Change 2022 ACCOUNT Prior Year Prior Year Prior Year Prior Year Adopted Amended YTD .Annual Department from 2023 from 2023 COW NUMBER ACCOUNT TITLE Actual Actual Actual Actual Bud2et Budge Actual Projection Request Bud2et Budect Approval TH) #11: 231.01.00.00.4001 TIF #11 GENERAL PROPERTY TAX $318,765 $278,950 $338,045 $430,210 $430,500 $430,500 $280,505 $280,505 $280,000 ($150,500) -34.96% $0 231.20.00.00.8411 TRF FROM TID 11 CAP $0 $755 $4,027 $0 $0 $0 $0 $0 $0 $0 #DIV/0! $0 231.01.00.00.5810 AUDIT & SPECIAL A/C SERVICES $3,900 $3,850 $5,645 $5,150 $5,150 $5,150 $150 $5,150 $5,150 $0 0.00% $0 231.08.91.19.6520 DEVELOPER INCENTIVES $0 $174,018 $206,635 $224,175 $192,801 $192,801 $0 $123,076 $76,317 ($116,484) -60.42% $0 231.30.00.00.9301 TRF TO DEBT SERVICE $142,572 $173,533 $173,533 $211,486 198 533 $198,533 $198,533 $198,533 $198,533 $-0 0.00% So REVENUES Total $318,765 $279,705 $342,072 $430,210 430 500 $430,500 280 505 $280,505 $280,000 150 500 -34.96% So EXPENDITURES Total $146,472 $351,401 $385,813 $440,811 $396,484 $396,48 $198,683 $326,759 $280,000 116 484 0.00% LO TID #11 Total $172,293 71 696 43 741 10 601 34 016 $34,016 81 822 46 254 $-0 34 016 -100.00% LO FUND BALANCE: $172,293 $100,597 $56,856 $46.255 $80,272 $80,272 $128,076 $0 $0 2 2 -100,00 % $0 PARK ARTHUR BASEBALL FIELD 263.05.00.00.4325 PARK ARTHUR BB FUNDING $0 $0 $10,308 $15,150 $45,500 $45,500 $53,919 $123,500 $55,000 $9,500 20.88% $0 263.05.00.00.5101 SALARIES & WAGES $0 $0 $0 $5,863 $14,625 $14,625 $9,182 $41,810 $16,560 $1,935 13.23% $0 263.05.00.00.5201 FICA $0 $0 $0 $449 $1,119 $1,119 $702 $3,198 $1,267 $148 13.23% $0 263.05.00.00.5702 SUPPLIES $0 $0 $0 $0 $150 $150 $0 $150 $150 $0 0.00% $0 263.05.00.00.6002 BACKGROUND CHECKS $0 $0 $0 $0 $15 $15 $0 $0 $20 $5 33.33% $0 263.05.00.00.6035 PARK ARTHUR BB EXPENDITURES $0 $0 $0 $9,539 $0 $0 $0 $0 $0 $0 #DIV/0! $0 263.05.00.00.6530 PARK ARTHUR MAINTENANCE Mo So $-0 So $-0 L $24,105 $24,500 14 000 $14,000 #DIV/01 So REVENUES Total $-0 So $10,308 $15,150 45 500 $45,500 53 919 $123,500 55 000 $9,500 20.88% So EXPENDITURES Total $0 So $0 $15,850 15 909 $15,909 $33,989 $69,657 $31,997 $25,588 0.00% So PARK ARTHUR BASEBALL FIELD Total $-0 So $10,308 700 $29,591 $29,591 $19,930 $53,843 $23,003 16 088 -54.37% LO FUND BALANCE: $0 $0 $10,308 $9,608 $49,477 $49.477 $29,538 $63,450 $86,454 Q7 74 73% $0 COMPENSATED ABSENCES: 270.01.00.00.4531 INTEREST ON INVESTMENTS $50,238 $10,997 $1,332 $5,246 $2,500 $2,500 $0 $10,000 $10,000 $7,500 300.00% $0 270.20.00.00.8100 TRF FROM GENERAL FUND $12,751 $202,052 $0 $147,159 $50,000 $50,000 $50,000 $50,000 $50,000 $0 0.00% $0 270.01.00.00.5103 EMPLOYEE PAYOUT $169,322 $91,975 $217,571 $91,099 $150,000 $150,000 $195,939 $250,000 $150,000 $0 0.00% $0 270.01.00.00.5201 FICA $12,953 $7,036 $16,644 $6,969 $11,475 $11,475 $14,982 $19,125 $11,475 $0 0.00% $0 270.01.00.00.5203 HEALTH ALLOW - SEVERANCE $3,372 $0 $0 $0 $2,500 $2,500 $1,518 $2,500 $2,500 $0 0.00% $0 270.30.00.00.9101 TRF TO GENERAL FUND $0 $0 $164,420 $0 $0 $0 $0 So $-0 $-0 #DIV/0! So REVENUES Total $62,990 $213,049 $1,332 $152,405 $52,500 $52,500 50 000 $60,000 60 000 $7,500 14.29 % So EXPENDITURES Total $185,647 $99,011 $398,635 $98,068 $163,975 $163,975 $212,439 $271,625 $163,975 $-0 0.00% So COMPENSATED ABSENCES Total 122 658 114 038 397 303 54 337 111 475 111 475 162 439 211 625 103 975 7 500 -6.73 % So FUND BALANCE: $2,223,845 $2,337,883 $1,940,581 $1,994.918 $1,717,631 $1,717,631 $1,832,479 $1,783,293 $1,679,318 IS3R,313) 2,23% Ho ARPA FUNDING• 280.00.00.00.1001 EQUITY IN CASH POOL $0 $0 ($1,315,003) ($2,630,007) $0 $0 ($2,630,007) $630,007 $2,000,000 $2,000,000 #DIV/0! $0 280.00.00.00.2530 UNEARNED REV - STATE & FED AID $0 $0 $1,315,003 $2,630,007 $0 $0 $2,630,007 $0 $0 $0 #DIV/0! $0 280.30.00.00.9410 TRF TO CAPITAL EXP FUND $0 $0 $0 $0 $0 $0 $0 $630,007 $1,000,000 $1,000,000 #DIV/0! $0 280.30.00.00.9605 TRF TO WATER UTILITY FUND $0 $-0 $-0 So $-0 So $-0 $0 $1,000,000 $1,000,000 #DIV/01 $0 REVENUES Total $0 LO $-0 So $-0 LO $-0 $630,007 $2,000,000 $2,000,000 #DIV/01 So EXPENDITURES Total $0 So $0 So $-0 So $0 $630,007 $2,000,000 $2,000,000 #DIV/01 So ARPA FUNDING Total $0 LO $-0 So $-0 so $-0 LO $-0 $-0 #DN/0! LO FUND BALANCE: $Q $Q $Q $Q $4 $Q $Q $Q M M #11ME $Q GRAND TOTAL SPECIAL REVENUE FUND BALANCE $10974.942 511.469,511 1 12 6,457•g98 2 2 55.092,293 55,543.864 6.205.136 SS•995,g32 $Q9i2 17,74% IM0 53 Page 46 SECTION 8 PROPOSED 2024 CAPITAL PROJECT BUDGETS 54 Page 47 CITY OF MUSKEGO CAPITAL PROJECTS SUMMARY PROPOSED 2024 BUDGET September 8, 2023 PROJECT DEPARTMENT CAPITAL EXPENDITURE ARPA FUNDING TOTAL FUNDING Landfill FIBER BUILDOUT INFORMATION TECHNOLOGY $43,900 $43,900 WEBSITE PROVIDER CHANGE INFORMATION TECHNOLOGY $26,970 $26,970 PUBLIC SIDE INFRASTRUCTURE INFORMATION TECHNOLOGY $18,700 $18,700 DISASTER RECOVERY/OFF SITE BACKUPS INFORMATION TECHNOLOGY $18,000 $18,000 BODY WORN CAMERAS POLICE $75,871 $75,871 CROSSMATCH POLICE $23,000 $23,000 SQUAD RADIO POLICE $8,500 $8,500 SCIT VESTS POLICE $12,000 $12,000 SCIT HEADSETS POLICE $12,500 $12,500 HANDGUNS AND OPTIC CHANGEOVER POLICE $65,000 $65,000 AMMUNITION POLICE $100,000 $100,000 LASER RADAR UNIT (X2) POLICE $9,000 $9,000 RIFLE AND SCOPE (X2) POLICE $12,650 $12,650 RADAR SIGNS POLICE $7,065 $7,065 DECOR POLICE $6,000 $6,000 FENCE POLICE $60,000 $60,000 TCVFD EQUIPMENT (Pending Council Approval) TC VOLUNTEER FIRE DEPT $173,100 $173,100 PUBLIC RESTROOM RENOVATION (COW Rec Reduction) LIBRARY $10,000 $10,000 PARKING LOT LIGHT & SAFETY RAILING MAINTENANCE LIBRARY $40,723 $40,723 BARN DOORS - HISTORICAL SOCIETY PW&D - PLAN DIVISION $9,200 $9,200 LIGHT POLES - PAINTING PW&D - PLAN DIVISION $60,000 $60,000 HILLENDALE PW&D - ENGINEERING $0 $1,000,000 $1,000,000 PICKUP TRUCK REPLACEMENT PW&D - PUBLIC WORKS $80,000 $80,000 SMALL EQUIPMENT PW&D - PUBLIC WORKS $5,000 $5,000 PLOW TRUCK (Removed from Operating Budget) PW&D - PUBLIC WORKS $275,000 $275,000 MINI EXCAVATOR PW&D - PUBLIC WORKS $100,000 $100,000 ASPHALT, CONCRETE & STORM SEWER - MERCURY BLDG PW&D - PUBLIC WORKS $45,000 $45,000 STEAMER/JETTER PW&D - PUBLIC WORKS $50,500 $50,500 PORTABLE MESSAGE BOARD SIGN PW&D - PUBLIC WORKS $25,000 $25,000 TOTAL CAPITAL PROJECTS $1,372,679 $1,000,000 $2,372,679 61.1 Page 48 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2024 BUDGET 2021 2022 2023 2023 2023 2023 2024 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL DEPARTMENT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION REQUEST 8/31 REVENUES: 410.08.00.00.4132 TRANSPORTATION AID 0 0 0 0 127,500 127,500 0 410.08.00.00.4150 GOVERNMENT GRANTS 2,404 63,982 0 0 26,236 26,236 1,000,000 410.08.00.00.4542 MISC REIMBURSEMENT/DONATIONS 5,296 6,633 0 0 5,717 5,717 0 410.08.00.00.4553 SALE OF PROPERTY 0 0 0 0 0 0 0 OTAL REVENUES: 0 159,453 159,453 1,000,000 EXPENDITURES: MAYOR / FINANCE & ADMINISTRATION 410.08.90.01.6505 ONBOARDING SOLUTION 0 0 40,000 40,000 22,550 40,000 0 410.08.90.02.6503 DMS SOFTWARE - LASERFICHE 62,658 0 0 0 0 0 0 410.08.90.02.6506 ELECTION EQUIPMENT 0 47,648 0 0 0 0 0 410.08.90.03.6504 MAIL/POSTAGE MACHINE 0 7 423 0 0 0 0 0 TOTAL MAYOR / FINANCE & ADMINISTRATION: 62,658 55,071 40,000 40,000 22,550 40,000 0 BUILDING MAINTENANCE 410.08.90.06.6567 HISTORICAL BLDG REPAIR/MAINT 0 0 0 0 0 0 9,200 410.08.90.09.6502 REPLACE VEHICLE - MAINT 0 27,735 0 0 0 0 0 410.08.90.09.6550 FACILITY PLAN - CITY HALL RENO 0 9 000 0 0 0 0 0 TOTAL BUILDING MAINTENACE: 0 991000 0 0 0 0 9,200 INFORMATION TECHNOLOGY 410.08.90.14.6503 MULTI -FUNCTION PRINTING DEVICE 0 20,890 30,000 30,000 3,323 30,000 0 410.08.90.14.6506 WEB SITE DESIGN 0 0 0 0 0 0 26,970 410.08.90.14.6511 STORAGE AREA NETWORK (SAN) 85,743 132,085 0 0 0 0 0 410.08.90.14.6523 WIRELESS CAMERAS 54,867 31,261 55,000 55,000 0 55,000 0 410.08.90.14.6525 SECURITY AUDIT - TESTING 0 0 15,000 15,000 0 15,000 0 410.08.90.14.6527 FIBER CONNECT-BUIIAOUT 0 56,009 15,000 15,000 4,045 15,000 43,900 410.08.90.14.6528 GPS UNIT REPLACEMENT 5,583 0 0 0 0 0 0 410.08.90.14.6529 DISASTER RECOVERY 0 0 0 0 0 0 18,000 410.08.90.14.6530 PUBLIC SIDE INFRASTRUCTURE 0 0 0 0 0 0 18,700 TOTAL INFORMATION TECHNOLOGY: 146,193 240,245 115,000 115,000 7,368 115,000 107,570 POLICE 410.08.91.20.6501 K-9 UNIT 38,417 0 0 0 0 0 0 410.08.91.20.6506 CROSSMATCH FINGERPRINT SYSTEM 0 0 0 0 0 0 23,000 410.08.91.20.6507 RADIOS 0 0 22,500 22,500 22,120 22,120 8,500 410.08.91.20.6508 TACTICAL VESTS 0 0 8,260 8,260 0 0 12,000 410.08.91.20.6509 RIFLES 0 0 6,650 6,650 7,338 7,338 12,650 410.08.91.20.6510 NON -LETHAL WEAPONS 0 134,743 0 0 0 0 9,000 410.08.91.20.6511 TACTICAL TEAM HEADSET/PLATES 0 0 0 0 0 0 12,500 410.08.91.20.6512 OFFICER BODY CAMERA 0 52,472 75,871 75,871 748 75,871 75,871 410.08.91.20.6514 SECUIRTY AND SURVEILLANCE 0 0 0 0 0 0 7,065 410.08.91.20.6517 SCIT VEHICLE 4,241 4,241 7,500 7,500 8,483 8,500 0 410.08.91.20.6519 DRONE 27,827 2,829 0 0 0 0 0 410.08.91.20.6520 TRAINING EQUIPMENT 14,562 0 0 0 0 0 0 410.08.91.20.6521 RIFLE PLATE/CARRIER/AMMUNITION 0 39,685 53,000 53,000 9,632 53,000 100,000 410.08.91.20.6522 LICENSE PLATE READER 27,000 0 0 0 0 0 0 410.08.91.20.6524 BALLISTIC HELMETSMEADSETS 0 0 15,600 15,600 500 15,600 0 410.08.91.20.6527 TRANSPORT SQUAD 0 142,363 0 0 0 0 0 410.08.91.20.6528 DETECTIVE -UTILITY VEHICLE 32,868 0 0 0 0 0 0 410.08.91.20.6529 PROTECTIVE MASKS 0 0 14,475 14,475 19,092 20,000 0 410.08.91.20.6530 HANDGUNS 0 0 0 0 0 0 65,000 410.08.91.20.6550 PD NEW & FORMER BUILDING 0 10,388 0 0 0 0 66,000 TOTAL POLICE: 144,916 386,721 203,856 203,856 67,912 202,429 391,586 VOLUNTEER FIRE SERVICES 410.08.91.21.6502 AMKUS RESCUE TOOL 0 0 325,000 325,000 0 325,000 0 410.08.91.21.6503 COPYMACHINE/PAGERS/COMPUTERS 0 5,240 7,000 7,000 0 7,000 7,100 410.08.91.21.6505 COMPUTER/CAD/MODEM 0 57,930 0 0 0 0 0 410.08.91.21.6509 TCVFD FIRE HOSE/TESTING 0 0 5,000 5,000 0 5,000 6,000 410.08.91.21.6510 TCVFD FIRE HELMETS 0 0 8,000 8,000 0 8,000 0 410.08.91.21.6511 TCVFD FIRE GEAR 0 0 0 0 0 0 45,000 410.08.91.21.6513 DEFIBRILLATORS-ZOLL XSERIES 0 177,797 0 0 0 0 0 410.08.91.21.6514 TC TANKER 287,256 0 0 0 0 0 0 410.08.91.21.6517 TC AERIAL LADDER 1,381,509 0 0 0 0 0 0 410.08.91.21.6550 TCVFD BUILDING REPAIR 0 0 0 0 0 0 115,000 TOTAL VOLUNTEER FIRE SERVICES: 1,668,765 240,967 345,000 345,000 0 345,000 173,100 56 Page 49 CITY OF MUSKEGO CAPITAL EXPENDITURES FUND PROPOSED 2024 BUDGET 2021 2022 2023 2023 2023 2023 2024 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL DEPARTMENT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION REQUEST 8/31 EXPENDITURES (Continued): PW&D - ENGINEERING DIVISION 410.08.91.19.6501 ROAD PROGRAM CAP 0 0 1,000,000 1,000,000 589,542 1,000,000 0 410.08.91.19.6507 HILLENDALE DRIVE RECONSTRUCT 0 7,910 0 0 36,644 50,000 1,000,000 410.08.91.19.6508 BRIDGE RECONSTRUCT OLD LOOMIS 198,280 0 75,000 75,000 0 75,000 0 410.08.90.19.6510 RICHDORF CULVERT PIPE 0 143,525 0 0 0 0 0 410.08.90.19.6511 TESS CORNERS BRIDGE/CULVERTS 0 0 0 0 20,645 630,000 0 TOTAL PW&D - ENGINEERING DIVISION: 198,280 289,075 1,075,000 1,075,000 646,831 1,755,000 1,000,000 PW&D - PLANNING DIVISION 410.08.90.18.6502 GATEWAY SIGNAGE 19,946 0 25,000 25,000 0 0 0 410.08.90.18.6509 UTILITY TERRAIN VEHICLE 32,523 0 0 0 0 0 0 410.08.90.18.6518 DECORATIVE LIGHTING 0 0 52,000 52,000 2 730 52,000 60,000 TOTAL PW&D - PLANNING DIVISION: 52,469 0 77,000 77,000 2,730 52,000 60,000 PW&D - PUBLIC WORKS DIVISION 410.08.93.51.6502 LED LIGHTING 28,127 34,470 0 0 0 2,730 0 410.08.93.51.6507 PICK-UP TRUCK REPLACEMENT 47,723 399,000 45,000 45,000 44,355 44,355 80,000 410.08.93.51.6508 1/4 TON PATROL TRUCK 0 0 0 0 0 0 275,000 410.08.93.51.6510 ROADSIDE MOWER DECK 130,603 0 0 0 0 0 0 410.08.93.51.6514 FRONT END LOADER & CLUB CAR 0 178,235 0 0 0 0 0 410.08.93.51.6516 SKID LOADER W/ BUCKET 0 77,500 0 0 0 0 0 410.08.93.51.6526 LEAF SUCKER MACHINE 0 0 80,000 80,000 73,868 73,868 0 410.08.93.51.6529 BUILDING ASPHALT & CONCRETE 0 0 0 0 0 0 45,000 410.08.93.51.6530 HOT PATCH GEN II/TAR KETTLE 0 23,331 0 0 0 0 0 410.08.93.51.6532 MACHINE TOOLS 4,073 2,161 5,000 5,000 3,547 5,000 5,000 410.08.93.51.6536 CONVEYOR BELT 142,750 0 0 0 0 0 0 410.08.93.51.6540 BACKHOE/EXCAVATOR 0 0 350,000 350,000 224,753 224,753 100,000 410.08.93.51.6541 WOOD CHIPPER 0 63,604 0 0 0 0 0 410.08.93.51.6542 STEAMER-JETTER 0 0 0 0 0 0 50,500 410.08.93.51.6551 PORTABLE MESSAGE BOARD SIGN 0 0 0 0 0 0 25,000 TOTAL PW&D - PUBLIC WORKS DIVISION: 353,276 778,301 480,000 480,000 346,523 350,706 580,500 LIBRARY 410.08.90.71.6502 3M SELF CHECK UNIT - RFID 0 10,886 0 0 10,322 10,322 0 410.08.90.71.6504 PARKING LOT 0 0 0 0 0 0 40,723 410.08.90.71.6507 CARPETING/FLOORING 118,363 0 0 0 11,000 11,000 0 410.08.90.71.6511 PUBLIC FURNITURE 16,000 15,879 0 0 0 0 0 410.08.90.71.6512 SERVICE DESK REDESIGN 125 68,345 0 0 24,450 24,450 0 410.08.90.71.6513 YOUNG ADULT AREA REDESIGN 30,744 24,206 0 0 0 0 0 410.08.90.71.6515 PUBLIC RESTROOM RENO 0 0 75,000 75,000 12,749 75,000 10,000 410.08.90.71.6516 STUDY ROOMS 0 0 75,000 75,000 0 75,000 0 TOTAL LIBRARY: 165,232 119,316 150,000 150,000 58,521 195,772 50,723 TAL EXPENDITURES: 2,791,789 2,118,695 2,485,856 3,055,907 2,372,679 OTHER FINANCING SOURCES/(USES): 410.20.00.00.8206 TRF FROM WRLF 400,000 0 0 0 0 0 0 410.20.00.00.8210 TRF FROM LANDFILL ACCOUNT 1,665,279 1,900,000 1,770,000 1,770,000 1,770,000 1,770,000 1,500,000 410.20.00.00.8220 TRF FROM CAPITAL IMPROVEMENT 495,000 0 370,000 370,000 370,000 370,000 0 410.20.00.00.8280 TRF FROM ARPA FUNDING ACCOUNT 0 0 0 0 0 630,007 0 TOTAL OTHER FINANCING SOURCES/(USES): 2,560,279 1,900,000 2,140,000 2,140,000 2,140,000 2,770,007 1,500,000 NET REVENUES OVER/(UNDER) EXPENDITURES: 22( 3,810) 14( 8,080) 34( 5,856) 34( 5,856) 47 12( 6,447) 127,321 FUND BALANCE END OF YEAR 2020: 822,728 FUND BALANCE END OF YEAR 598 9_L821$ 4 10128 194�$2 1 25 7 $�5 324 34 451 Zl 57 Page 50 CITY OF MUSKEGO TAX INCREMENT DISTRICT #11 CAPITAL BORROWING FUND PROPOSED 2024 BUDGET 2021 2022 2023 2023 2023 2023 2024 ACCOUNT PRIOR YEAR PRIOR YEAR ADOPTED AMENDED CURRENT ANNUAL DEPARTMENT NUMBER ACCOUNT DESCRIPTION ACTUAL ACTUAL BUDGET BUDGET YTD PROJECTION PROPOSAL 8/31 REVENUES: 411.08.00.00.4150 GOVERNMENT GRANTS 0 0 0 0 0 0 0 411.08.00.00.4531 INTEREST ON INVESTMENTS 0 0 0 0 0 0 0 411.08.00.00.4565 UNDERWRITERS PREMIUM 0 0 0 0 0 0 0 411.08.91.19.8902 PROCEEDS FROM DEBT 0 0 0 0 0 0 0 411.20.99.01.8903 PROCEEDS FROM DEBT - DEVELOPER 0 0 921,480 921,480 0 0 921,480 411.20.00.00.8220 TRF FROM RESIDUAL TIF 0 0 0 0 0 0 0 411.20.00.00.8231 TRF FROM TID #11 - FUND 231 0 0 0 0 0 0 0 TOTAL REVENUES: 0 0 921,480 921,480 0 0 921,480 EXPENDITURES: 411.08.91.19.5805 ATTORNEY 0 0 0 0 0 0 0 411.08.91.19.5810 AUDIT FEES 0 0 0 0 0 0 0 411.08.91.19.6001 NOTICES & PUBLICATIONS 0 0 0 0 0 0 0 411.08.91.19.6520 DEVELOPER INCENTIVES 0 0 921,480 921,480 0 0 921,480 411.08.91.19.7004 UNDERWRITERS DISCOUNT 0 0 0 0 0 0 0 411.08.91.19.7005 ISSUANCE FEES 0 0 0 0 0 0 0 411.30.00.00.9301 TRF TO DEBT SERVICE 0 0 0 0 0 0 0 411.30.00.00.9231 TRF TO TID 11 4,027 0 0 0 0 0 0 411.30.00.00.9220 TRF TO TIF RESIDUAL FUND (500,000) 0 0 0 0 0 0 TOTAL EXPENDITURES: 49( 5.973) 0 921,480 921,480 0 0 921,480 NET REVENUES OVERI(UNDER) 495.973 0 0 0 0 0 0 W FUND BALANCE END OF YEAR 0 0 0 0 0 58 Page 51 SECTION 9 SUPPLEMENTAL INFORMATION 59 Page 52 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 60 Page 53 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 54 61 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 (2019 — 2022) actual revenues and expenditures • 2023 adopted budget • 2023 amended budget (most often same as adopted budget) • 1st eight months of 2023 • Estimate of total projected 2023 activity • 2024 Department Request • 2024 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. 62 Page 55 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. August 31 s', 2023 Page 56 63 City of Muskego Tax Levy Worksheet - Proposed 2024 Budget Based Upon Assessor Information 2023 Approved Levy 13,778,373 Equalized Value of District W/O TO 4,088,907,000 Equalized Value of District W / TID 4,193,373,200 Assessed Value of District 3,712,546,230 Assessment Ratio 88.5336105700% TID Increment Equalized Value 104,466,200 Levy/Equalized Value of District W/O TID Mill rate (levy/eq value w/o Tid) 0.0033696959 Mill Rate x Eq. Val. Including TID New Levy to be Raised (mill x eq val w/ tid) 14,130,392 New Levy / Assessed Val. of District per $1 k Tax Rate 3.8061188862 Tax Rate (Previous year) 3.8059247401 Difference 0.0001941461 Difference in Percentage 0.01 % TID $ To Be Raised 352,019 Impact to $300,000 Valued house $ 5 State Levy Limit - Net New Growth $221,830 4 1.61% Add: Prior Years Unused Levy Carryforward $0 4 0.00% Total of General & Debt General Levy Debt Service Levy General & Debt Levy Proposed Net New Growth Net New Growth Admin Rec Increase 1.214% 0.000% 1.618% 11,761,301 2,240,000 14,001,300 222,927 4,659,476,300 4,659,476,300 4,659,476,300 4,788,855,500 4,788,855,500 4,788,855,500 3,765,000,205 3,765,000,205 3,765,000,205 78.6200420000% 78.6200420000% 78.6200420000% 129, 379, 200 129, 379, 200 129, 379, 200 0.0025241680 0.0004807407 0.0030049085 12,087,876 2,302,198 14,390,073 3.2105910167 0.6114734992 3.8220642429 3.1803856532 0.6255390869 3.8059247401 0.0302053635 (0.0140655878) 0.0161395028 0.95% -2.25% 0.42% 326,575 62,198 388,773 Page 57 64 CITY OF MUSKEGO Mill Rates per $1,000 of Assessed Value * 2018 & 2022 rates reflect an assessment revaluation. 65 Page 58 CITY OF MUSKEGO Tax Levies (General Fund, Debt Service & TID) 66 Page 59 4e� CtIff- of SKEGO PffEr V1,611,6ty�PrRRR§gg Distributed Tuesday, September 19Th9 2023 W182 S8200 Racine Avenue, Muskego, WI 53150 Waukesha County, Wisconsin (262) 679-4100 67 CONTENTS Schedule Page Statement of income and expense 1 1-2 Schedule of capital outlay 2 3 Schedule of changes in utility working capital: 2024 Adopted Budget 3 4 Sewer Fund Definitions 4 5 68 Schedule 1 Page 1 CITY OF MUSKEGO SEWER UTILITY STATEMENT OF INCOME AND EXPENSE 2024 BUDGET 2023 2024 2024 $ Change % Change 2022 Aug.31,2023 2023 Adopted Proposed Adopted From 2023 From 2023 Actual Actual Projected Budget Budget Budget Budget Budget Operating revenues Sewer service charges $ 6,344,360 3,155,148 6,315,000 6,332,500 6,335,000 2,500 0.04% Miscellaneous revenues 14,074 5,513 13,013 13,013 13,688 675 5.18% Total operating revenues 6,358,434 3,160,661 6,328,013 6,345,513 6,348,688 3,175 0.05% Operating expenses Operation and maintenance: Milwaukee Metropolitan Sewerage District: Capital charge 3,014,612 3,536,493 3,536,493 3,495,266 3,500,000 4,734 0.14% User charge 1,526,807 774,212 1,550,435 1,550,435 1,575,000 24,565 1.58% Town of Norway Capital charge - - - - - - 0.00% User charge 172,064 125,882 200,000 300,000 250,000 (50,000) -16.67% Supervision and labor 480,480 249,524 477,674 532,933 505,319 (27,614) -5.18% Supplies and expense 51,996 11,557 44,000 59,000 59,000 0.00% Maintenance: Odor control 14,425 26,485 40,000 40,000 40,000 0.00% Building and structures 25,884 10,902 30,000 30,000 30,000 0.00% General plant safety equipment 2,376 5,967 8,000 8,000 15,000 7,000 87.50% Sewerage collection system 93,917 86,068 150,000 150,000 175,000 25,000 16.67% 1 & I reduction 21,680 17,527 100,000 100,000 125,000 25,000 25.00% Electricity 153,984 114,909 200,000 200,000 225,000 25,000 12.50% Transportation expense 23,688 14,835 20,000 20,000 25,000 5,000 25.00% 5,581,914 4,974,361 6,356,602 6,485,634 6,524,319 38,685 0.60% Customers' account expenses: Accounting and collection 67,949 78,248 129,088 133,338 137,637 4,299 3.22% Meter expense 49,275 - 49,500 40,000 50,000 10,000 0.00% 117,224 78,248 178,588 173,338 187,637 14,299 8.25% General expenses: Office Salaries 73,199 81,197 134,738 138,538 143,173 4,635 3.35% Employee pensions and benefits $208,867 $186,443 307,995 310,770 $365,623 54,853 17.65% Office supplies and expenses 98,270 48,300 89,020 86,630 112,000 25,370 29.29% Outside services 172,760 29,336 166,810 181,461 73,820 (107,642) -59.32% 553,095 345,276 698,563 717,399 694,616 (22,784) -3.18% Total operation and maintenance 6,252,234 5,397,885 7,233,754 7,376,371 7,406,571 30,200 0.41 % Depreciation 644,948 - 655,000 $675,000 $680,000 5,000 0.74% Total operating expenses 6,897,182 5,397,885 7,888,754 8,051,371 8,086,571 35,200 0.44% Net operating income (loss) (forward) (538,748) (2,237,224) (1,560,741) (1,705,857) (1,737,883) (32,026) 1.88% 69 CITY OF MUSKEGO SEWER UTILITY STATEMENT OF INCOME AND EXPENSE (Concluded) 2024 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 2023 2024 2024 $ Change % Change 2022 Aug. 31, 2023 2023 Adopted Proposed Adopted From 2023 From 2023 Actual Actual Projected Budget Budget Budget Budget Budget $ (538,748) (2,237,224) (1,560,741) (1,705,857) (1,737,883) - (32,026) 1.88% 51,345 (5,085) 100,000 30,000 125,000 95,000 316.67% 60,348 (60,348) 250,000 900,000 250,000 (650,000) -72.22% 17,064 47,030 30,000 45,000 35,000 (10,000) -22.22% 29,000 11,000 20,000 20,000 20,000 - 0.00% 157,757 (7,404) 400,000 995,000 430,000 (565,000) -56.78% (380,991) (2,244,628) (1,160,741) (710,857) (1,307,883) (597,026) 83.99% 126,289 250,000 900,000 250,000 (650,000) -72.22% 126,289 250,000 900,000 250,000 (650,000) #DIV/0! $ (380,991) (2,370,917) (1,410,741) (1,610,857) (1,557,883) 52,974 -3.29% 70 Description 1. 2023 Capital Projects Lift Station Upgrades Scada Security Camera Truck w/ Software Generator CITY OF MUSKEGO SEWER UTILITY SCHEDULE OF CAPITAL OUTLAY 2023 Estimated 2023 Total Adopted Funding Cost Budget (C ) 40,000 40,000 (C) 17,850 17,820 (C) 446,303 535,000 (C) 100,000 100,000 2. 2024 Capital Projects Lift Station Upgrades (C ) Truck (C ) Asphalt, Concrete & Storm Sewer - Mercury Bldg (C ) 2024 2024 Proposed Adopted Budget Budget $ 604,153 692,820 - - Grand Total $ 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 - - 161,000 - - - 23,000 - - - 22,500 - - - 206,500 - 604,153 692,820 206,500 - Schedule 2 Page 3 71 Schedule 3 Page 4 CITY OF MUSKEGO SEWER UTILITY SCHEDULE OF CHANGES IN UTILITY WORKING CAPITAL 2024 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 $ (1,557,883) (1,557,883) Add charges to income not requiring funds: Depreciation 680,000 - 680,000 Amortization: Debt discount - City building/equipment contributions $0 - - MMSD Funding 250,000 250,000 Less: Other - Implicit Cash Subsidy to Water Utility - - Funds provided from operations (627,883) - (627,883) Increases in: Collection of special assessments - 500,000 - 500,000 Other contributed capital collection- RCA Landfill - - Total funds provided (627,883) - 500,000 - (127,883) Funds applied Principal payments on debt - - - - Capital outlay (Schedule 6 for Construction Fund) 206,500 206,500 Total funds applied - 206,500 206,500 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 (22,500) (23,000) (161,000) 206,500 - Transfer for debt retirement reserve - - - RCA funds used to finance MMSD capital charge - - - Total transfers (73,850) 8,350 (141,000) 206,500 - Increase (decrease) in working capital (701,733) 8,350 359,000 - (334,383) Working capital, beginning of year 3,300,516 450,779 11,374,933 - 15,126,228 Working capital, end of year $ 2,598,783 459,129 11,733,933 - 14,791,845 -21.26% 1.85% 3.16% 0.00% -2.21 % 72 Schedule 4 Page 5 CITY OF MUSKEGO SEWER UTILITY WORKING CAPITAL FUND DESCRIPTIONS 2024 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) 73 4e� CtIff- of SKEGO lY4-tF-r PtIlloty rrRRO§Pq ;Q;4 U14999t Distributed Tuesday, September 19Th9 2023 W182 S8200 Racine Avenue, Muskego, WI 53150 Waukesha County, Wisconsin (262) 679-4100 74 CONTENTS Statement of income and expense Schedule Para e Schedule of capital outlay 2 2 Schedule of changes in utility working capital 2024 Budget 3 3 Water Fund Definitions 4 4 75 CITY OF MUSKEGO WATER PUBLIC UTILITY STATEMENT OF INCOME AND EXPENSE 2024 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 2023 2024 2024 $ Change % Change 2022 Aug 31, 2023 2023 Adopted Proposed Adopted From 2023 From 2023 Actual Actual Projected Budget Budget Budget Budget Budget $1,540,651 789,573 1,539,751 $1,410,911 $1,551,025 $0 140,113 9.93% 53,874 27,117 53,000 52,500 54,000 $0 1,500 2.86% 537,728 96,704 538,750 535,000 540,000 $0 5,000 0.93% 53,902 $29,300 55,000 $49,000 55,750 $0 6,750 13.78% 125,726 57,779 98,315 130,000 105,125 $0 (24,875) -19.13% 2,311,881 1,000,473 2,284,816 2,177,411 2,305,900 - 128,488 5.90% 2,850 836 12,774 13,446 11,577 - (1,868) -13.90% 186,764 111,238 181,332 213,739 205,881 - (7,858) -3.68% 92,552 65,571 113,401 79,366 107,431 - 28,064 35.36% 244,120 164,426 275,058 281,458 310,337 - 28,878 10.26% 25,557 14,996 33,681 47,446 47,019 - (427) -0.90% 420,841 442,324 669,697 642,658 703,944 - 61,287 9.54% 972,684 799,392 1,285,944 1,278,113 1,386,188 - 108,075 8.46% 886,555 - 890,000 875,000 900,000 $0 25,000 2.86% 424,039 25,378 441,360 490,660 446,452 $0 (44,207) -9.01 % 2,283,278 824,770 2,617,304 2,643,773 2,732,641 - 88,868 3.36% 28,603 175,703 (332,488) (466,362) (426,741) - 51,182 23,012 68,124 36,634 91,634 $0 79,785 198,716 (264,364) (429,728) (335,107) - 39,620 8.50% 55,000 150.13% 94,620 22.02% $10,884 $0 $0 $0 $0 - - 0.00% 61,309 25,195 47,575 50,000 37,385 $0 (12,615)-25.23% 72,193 25,195 47,575 50,000 37,385 - (12,615)-25.23% $ 7,592 173,521 (311,939) (479,728) (372,492) - 107,235 22.35% 76 CITY OF MUSKEGO WATER PUBLIC UTILITY SCHEDULE OF CAPITAL OUTLAY COSTS PROJECTED 2023 AND 2024 BUDGET Funding 1. 2023 Capital Additions: Meters (B) Truck (Water & Sewer) (B) Filling Station (B) Well Rehab (B) Scada (B) Hillendale Drive (D) 2. 2024 Caaital Additions: Meters (B) Truck (Water & Sewer) (B) Well Rehab (B) Asphalt, Concrete & Storm Sewer - Mercury Bldg (B) Hillendale Drive (D) Grand Total 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 Estimated 2023 2023 2024 2024 Total Adopted Proposed Adopted Cost Budget Budget Budget 150,000 200,000 100,000 100,000 150,000 150,000 17,820 17,820 50.000 - $ 467,820 467,820 - - 200,000 - 23,000 - 100,000 - 22,500 - 950,000 - - - 1,295,500 - $ 467,820 467,820 1,295,500 - Schedule 2 Page 2 77 CITY OF MUSKEGO WATER PUBLIC UTILITY SCHEDULE OF CHANGES IN UTILITY WORKING CAPITAL 2024 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 Proceeds from borrowing/stimulas grant 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 earninos Increase (decrease) in working capital Working capital, beginning of year Working capital, end of year Operation and Maintenance Construction Depreciation WCA Fund Fund Fund Funds $ (372,492) - - - 880,000 - 20,000 - - - - 37,385 (345,500) 345,500 - - 950,000 - - 250.000 Total (372,492) 900,000 37,385 950,000 250.000 162,008 1,295,500 20,000 287,385 1,764,893 - - - 249,936 249,936 1,295,500 - 1,295,500 1,295,500 - 249,936 1,545,436 162,008 - 20,000 37,449 219,457 937,746 - 528,765 2,047,489 3,514,000 1,099,754 - 548,765 2,084,938 3,733,457 17.28% #DIV/0! 3.78% 1.83% 6.25% Gym 78 CITY OF MUSKEGO WATER UTILITY WORKING CAPITAL FUND DESCRIPTIONS 2024 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. Water Capacity Funds Accounts as a reserve for a required percentage of the annual principal and interest payments on the outstanding debt and to account for capacity assessment levies restricted to finance related capital and/or debt service costs. Schedule 4 Page 4 M7